Circular LISOL 1-1153 OPRAC 1-1318 OPASI 2-743 Communications A 8460 and 8467. Updates and Clarifications.

2026 - YEAR OF ARGENTINE GREATNESS COMMUNICATION "A" 8479 11/09/2026 TO FINANCIAL ENTITIES: Ref.: Circular LISOL 1-1153, OPRAC 1-1318, OPASI 2-743: Communications A 8460 and 8467. Updates and clarifications.

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We address you to deliver to you attached the sheets that, in replacement of those provided at the time, must be incorporated into the ordered text on Savings Deposits, Payroll Accounts and Special Accounts, in accordance with the resolution disseminated by Communication A 8460. Additionally, the sheets corresponding to the ordered texts on Credit Policy, Minimum Capital of Financial Entities and Large Exposures to Credit Risk are attached, by virtue of the resolution disseminated through Communication A 8467. Regarding this, we clarify that payroll accounts may be denominated in pesos or in US dollars, according to the currency established for the payment of remuneration. In another order, we point out that a reference to point 1.2. has been incorporated into the ordered texts on Savings Deposits, Payroll Accounts and Special Accounts and Time Deposits and Investments, to the section on Communication by Electronic Means for Environmental Protection, when applicable. Finally, it is recalled that on this Institution's website www.bcra.gob.ar, by accessing "Sections - Financial System - LEGAL AND REGULATORY FRAMEWORK - Ordered texts and summaries – General regulatory ordered texts", the modifications made will be found with texts highlighted in special characters (strikethrough and bold). We greet you sincerely. CENTRAL BANK OF THE ARGENTINE REPUBLIC Pablo D. Montero Darío C. Stefanelli Manager of Emission of Norms Principal Manager of Emission and Regulatory Applications ANNEX

Additionally, in the communication, reference will be made to the commission to be applied on those amounts and to the effective date. 1.13.2.2. Exception. In the case of accounts that record balances lower than 50 times the value of the postal item called "carta certificada plus" (basic service of up to 150 grs.) of Correo Oficial de la República Argentina S.A., a notice may be formulated through a publication of a general nature, once, in two newspapers with circulation in the localities where the offices of the respective entity are located. This publication, which will contain the data indicated in point 1.13.2.1., may be made by each intervening entity, by a group of entities or by the associations that group them, with express mention of the entities that will apply the provision. When financial entities use electronic communication mechanisms with such clients, in accordance with point 1.2. of the ordered text on Communication by Electronic Means for Environmental Protection, this medium is admitted instead of postal and newspaper publication. 1.14. Guarantee of deposits. The status of the account with respect to the deposit guarantee insurance system will be specified. The incorporation of the corresponding legends will be formulated in accordance with what is established in point 6. of the TO on Application of the Deposit Guarantee Insurance System. 1.15. Recommendations for the use of ATMs. At the time of opening an account that implies the delivery of cards to operate with ATMs, it will be necessary to notify the holder about the recommendations and precautions they must take for their use, in the terms contained in point 4.3. 1.16. Delivery of the text of the regulations. The complete text of the regulations in force at the date of account opening will be delivered to the depositor, against a signed receipt. Modifications to said text will be brought to the holder's attention, at the first opportunity they visit the entity's offices for any procedure or operation linked to their account, through reliable notification or through its inclusion in the account statement. B.C.R.A. SAVINGS DEPOSITS, PAYROLL ACCOUNTS AND SPECIAL ACCOUNTS Section 1. Savings account. Version: 19th COMMUNICATION "A" 8479 Validity: 12/09/2026 Page 9

2.1. Opening. Authorized entities that possess ATMs must open these accounts at the request of employers covered by the obligation to pay remuneration to their staff through crediting into an account in accordance with what is provided by the Ministry of Labor, Employment and Social Security, within the framework of what is established by article 124 of the Labor Contract Regime (Law 20.744 and amendments). Additionally, these accounts will be used for: a) Paying the remuneration corresponding to public and private workers not covered by said legal regime, as provided for in article 1 of Law 26.704, such as those included in the Special Labor Contract Regime for Domestic Staff –Law 26.844– and in the Agricultural Work Regime –Law 26.727–. b) The payment of benefits or social security benefits that integrate the Argentine Integrated Pension System (SIPA) and those included in the Non-Contributory Pension System, as provided for in article 2 of Law 26.704. c) The payment of remuneration, benefits or social security benefits of provincial jurisdictions and the Autonomous City of Buenos Aires that adhere to the terms of Law 26.704. Financial entities may also open these accounts at the request of workers who receive the remuneration referred to in this point –first paragraph and items a) and c) of the second paragraph–, without requiring the intervention of the employer in the process of opening. To this effect, when workers have a savings account in pesos open, they may request its transformation into a payroll account. Similarly, they may proceed to their transformation into a payroll account in US dollars, in case they possess a savings account in that currency, when that is the currency established for the payment of remuneration. In these cases, once the uniform banking key is assigned by the financial entity, it will be the responsibility of the worker to provide this information to the employer for the purpose of receiving the credits derived from the employment relationship provided for in point 2.3.1. First-tier commercial banks that enable their customers to operate with ATMs –own or third-party– must provide the service of paying benefits and other social security benefits, adjusting to the agreements they sign with the National Social Security Administration (ANSES) or the corresponding entity administering the payments for the best service provision. The remaining financial entities may also provide the cited payment service, adjusting to the corresponding agreements they sign in that case. 2.2. Holders. 2.2.1. The payroll account will be denominated in pesos or in US dollars (depending on the currency established for the payment of remuneration) and in the name of each worker dependent on the employers included, according to the information they provide and which will contain, at minimum, surname(s) and name(s), unique labor identification code (CUIL) and address of each worker. B.C.R.A. SAVINGS DEPOSITS, PAYROLL ACCOUNTS AND SPECIAL ACCOUNTS Section 2. Payroll account/social security account. Version: 11th COMMUNICATION "A" 8479 Validity: 12/09/2026 Page 1

Likewise, the crediting of amounts corresponding to fiscal, promotional, commercial refunds or from health benefits, as well as loans, is admitted. Crediting into accounts whose opening was requested by ANSES must not have restrictions to receive those transfers whose originator is ANSES itself. 2.3.2. Withdrawals of funds in the country, at the option of the worker, beneficiary, proxy and/or legal representative, will be carried out according to any of the following alternatives: 2.3.2.1. Through all ATMs enabled in the country by any financial entity, without amount limits (except those expressly agreed for security reasons and/or resulting from operational restrictions of the equipment) nor quantity of withdrawals, nor any distinction between clients and non clients. For the purpose of allowing the total withdrawal of the account balance through this channel, paying financial entities may provide, at no cost to the worker or beneficiary, the rounding up of the sum to be paid, advancing funds by up to $ 99.99 according to the availability of cash in ATMs, deducting from the next credit the amount actually advanced. 2.3.2.2. At the counter, according to the conditions provided in point 4.11. 2.3.2.3. Through purchases and/or cash withdrawals at affiliated merchants, made with the debit card. 2.3.2.4. Payment of taxes, services and other concepts through electronic channels (ATM, Internet banking –home banking–, etc.) or through the automatic debit system, without limit on affiliations. 2.3.2.5. Transfers made through electronic means –e.g.: ATM or Internet banking (home banking)–. The handling of deposit and cash withdrawal operations for accounts in US dollars will be mandatory at the branch where the account is registered and, in the case of other branches, at ATMs and self-service terminals, to the extent that entities have that operational cash availability. Movements –whatever their nature– in these accounts cannot generate a debit balance. 2.4. Debit card. 2.4.1. Payroll account. The provisions of point 1.8. regarding the delivery of debit cards will apply, both for the holder and for the co-holder. 2.4.2. Social security account. B.C.R.A. SAVINGS DEPOSITS, PAYROLL ACCOUNTS AND SPECIAL ACCOUNTS Section 2. Payroll account/social security account. Version: 17th COMMUNICATION "A" 8479 Validity: 12/09/2026 Page 3

3.4.10.1. When debits corresponding to the automatic debit service occur:

• Name of the service provider company, tax collection agency, etc., to which the debited funds were destined.
• Client identification in the company or entity (surname and name or code or account, etc.).
• Concept of the operation causing the debit (month, bimonth, installment, etc.).
• Debited amount.
• Debit date. 3.4.10.2. When transfers are made: The information provided in point 3.2. of the TO on National Payment System – Transfers, as applicable. Conformity with the registered movement will be presumed if within 60 calendar days of the respective period's expiration, a claim is not found in the entity's possession. 3.4.11. Closing of accounts. 3.4.11.1. By decision of the holder. Prior communication to the depositary entity, with the provisions of point 4.17. applied for this purpose. 3.4.11.2. By decision of the entity. Prior communication to the holders by mail –via certified piece– granting a period of no less than 30 calendar days before proceeding to close the account and transfer the funds to immobilized balances. Additionally, in the communication, reference will be made to the commission to be applied on those amounts upon expiration of the said period. When financial entities use electronic communication mechanisms with such clients, in accordance with point 1.2. of the ordered text on Communication by Electronic Means for Environmental Protection, this medium is admitted instead of postal. 3.4.12. Guarantee of deposits. The status of the account with respect to the deposit guarantee insurance system will be specified. The incorporation of the corresponding legends will be formulated in accordance with what is established in point 6. of the TO on Application of the Deposit Guarantee Insurance System. B.C.R.A. SAVINGS DEPOSITS, PAYROLL ACCOUNTS AND SPECIAL ACCOUNTS Section 3. Special. Version: 5th COMMUNICATION "A" 8479 Validity: 12/09/2026 Page 14

SAVINGS DEPOSITS, PAYROLL ACCOUNTS AND SPECIAL ACCOUNTS ORDERED TEXT ORIGIN NORM OBSERVATIONS Sec. Point Para. Com. Annex Chap. Sec. Point Para. 1. 4th "A" 3042 1.10.3. "A" 2468 1. 1st S/Com. "A" 5461, 5482 and 6462. 1.10.4. 1st "A" 2468 1. 4th S/Com. "A" 5482. 2nd "A" 2468 1. 5th S/Com. "A" 5482. 1.10.5. "A" 6664 3. 1.11. 1st "A" 2621 3. S/Com. "A" 6909. 2nd "A" 2508 Unique 3rd 1.12. 1st "A" 3042 S/Com. "A" 4809, 4971 and 5022. 2nd "A" 3042 S/Com. "A" 3323, 4809, 5000 and 5022. Last "A" 3042 1.12.1. "A" 2621 2. 1.12.2. "A" 3014 3. 3.7.1.6. S/Com. "A" 4022, 5161 and 7192. 1.13.1. "A" 3042 S/Com. "A" 6042 and 6448. 1.13.2. "A" 3042 S/Com. "A" 4809, 5886 and 8479. 1.13.2.1. "A" 1199 I 5.2.2. 1st 2nd "A" 1653 I 2.1.3.4. 1.13.2.2. "A" 1199 I 5.2.2. 3rd S/Com. "A" 4809 and 5482. 1.14. "A" 1199 I 6.3. S/Com. "A" 2807 and 6462. "A" 1820 I 2.6. 1.15. "A" 2530 1.16. "A" 1653 I 2.1.3.5. 2. 2.1. "A" 2590 I 4.4.1. S/Com. "A" 5091, 5231, 6042, 7020, 8460, 8479 and "C" 87711 (interpretative clarification). 2.2. Last "A" 5091 S/Com. "A" 5231 and 5284. 2.2.1. 1st "A" 2590 I 4.4.2. S/Com. "A" 5091, 5231, 8460 and 8479. 2nd "A" 6042 S/Com. "A" 8131. 3rd "A" 2956 S/Com. "A" 5091 and 5231. 2.2.2. "A" 5231 S/Com. "A" 5284. 2.3. "A" 2590 I 4.4.3. S/Com. "A" 5091, 5231 and 8460. "A" 2596 2.3.1. "A" 2590 S/Com. "A" 4047, 5091, 5511 and 6610. 2.3.2. "A" 2590 S/Com. "A" 5091, 5231 and 5284. 2.3.2.1. "A" 2590 S/Com. "A" 5091, 5231 and 6364. 2.3.2.2. "A" 2590 S/Com. "A" 5091, 5231, 5284, 5482 and 6462. 2.3.2.3. "A" 2590 S/Com. "A" 5091, 5231 and 5960. 2.3.2.4. "A" 2590 S/Com. "A" 5091 and 5231. 2.3.2.5. "A" 5231 2.4. "A" 2590 I 4.4.4. S/Com. "A" 5091, 5231, 5284, 5461 and 8247.

SAVINGS DEPOSITS, PAYROLL ACCOUNTS AND SPECIAL ACCOUNTS ORDERED TEXT ORIGIN NORM OBSERVATIONS Sec. Point Para. Com. Annex Chap. Sec. Point Para. 2. 2.5. "A" 2590 I 4.4.5. S/Com. "A" 5091, 5161, 5231, 5416, 5459, 5804 and 6610. 2.6. "A" 2590 I 4.4.6. S/Com. "A" 4809, 5091, 5231, 5284 and 5927. 2.7. "A" 2590 I 4.4.7. S/Com. "A" 5091 and 7246. 2.8. "A" 2590 I 4.4.8. S/Com. "A" 5091, 5231, 6042, 6330, 6448 and 6610. 2.9. "A" 2956 I 4.4.9. S/Com. "A" 5091, 5231, "A" 2590 5284 and 6042. 2.10. "A" 5231 S/Com. "A" 5284. 2.11. "A" 2590 I 4.4.10. S/Com. "A" 5091, 5231 and 5284. 2.12. "A" 2590 I 4.4.11. S/Com. "A" 5091 and 5231. 2.13. 1st "A" 2590 I 4.4.12. S/Com. "A" 5091 and 5231. 2nd "A" 5231 3. 3.1.1. "A" 1199 "B" 6360 I 4.2.1. S/Com. "A" 4532 and "B" 9516. 3.1.2. 1st "A" 1199 I 4.2.2. S/Com. "A" 3042, 6341 and "B" 9516. 2nd "A" 3042 3.1.3. "A" 1199 I 4.2. 3.1.4. "A" 1199 I 4.2.3. S/Com. "A" 1877 and 6341. 3.1.5.1. "A" 1199 I 4.2.4.1. 3.1.5.2. "A" 1199 I 4.2.4.2. S/Com. "A" 6341. 3.1.5.3. "A" 1199 I 4.2.4.3. S/Com. "A" 6341. 3.1.5.4. "A" 6341 3.1.5.5. "A" 6341 3.1.6. "A" 1199 I 4.2.5.1. a 4.2.5.4. S/Com. "A" 6341 and 6415. Includes interpretative clarification. 3.1.7. "A" 1199 I 4.2.6. S/Com. "B" 9516. 3.1.7.1. "A" 1199 I 4.2.6.1. S/Com. "B" 9516. 3.1.7.2. "B" 9516 3.1.7.3. "A" 1199 I 4.2.6.2. S/Com. "B" 9516. 3.1.7.4. "A" 1199 I 4.2.6.4. S/Com. "B" 9516. 3.1.7.5. "A" 1199 I 4.2.6.3. S/Com. "B" 9516. 3.1.7.6. "A" 1199 I 4.2.6.5. S/Com. "B" 9516. 3.1.8.1. "A" 1199 I 4.2.7.1. 3.1.8.2. "A" 1199 I 4.2.7.2. 3.1.9.1. "A" 1199 I 4.2.8.1. 3.1.9.2. "A" 1199 I 4.2.8.2. 3.1.9.3. "A" 1199 I 4.2.8.3. S/Com. "A" 6341. 3.1.9.4. "A" 3042 S/Com. "A" 6462. 3.1.9.5. "A" 6341 3.1.9.6. "A" 8288 3.1.10. "A" 1199 I 4.2.9. S/Com. "B" 9516. 3.2.1. "A" 1247 4.3.1. S/Com. "A" 8131. 3.2.2. "A" 1247 4.3.2. 3.2.3. "A" 1247 4.3.3. 3.2.4.1. "A" 1247 4.3.4.1. S/Com. "A" 3042.

SAVINGS DEPOSITS, PAYROLL ACCOUNTS AND SPECIAL ACCOUNTS ORDERED TEXT ORIGIN NORM OBSERVATIONS Sec. Point Para. Com. Annex Chap. Sec. Point Para. 3. 3.2.4.2. "A" 1247 4.3.4. 2. 3.2.5. "A" 1247 4.3.5. 3.2.6. "A" 1247 4.3.6. 3.2.7. "A" 1247 4.3.7. 3.2.8. "A" 1247 4.3.8. 3.3. "A" 1199 I 4.1. 3.4. "A" 3250 1. 3.4.1. "A" 3250 1. 3.4.2. "A" 3250 1. S/Com. "A" 6273 and 6381. 3.4.3. "A" 3250 1. 3.4.4. "A" 3250 1. S/Com. "A" 6878 and 7796. Includes interpretative clarification. 3.4.5. "A" 3250 1. S/Com. "A" 4936, 4971 and 5000. 3.4.6. "A" 3250 1. 3.4.7. "A" 3250 1. S/Com. "A" 5068, 6148 and 7969. 3.4.8. "A" 3250 1. S/Com. "A" 5461 and 5482. 3.4.9. "A" 3250 1. S/Com. "A" 6909. 3.4.10. "A" 3250 1. S/Com. "A" 3014, 3323, 4809 and 7192. 3.4.11. "A" 3250 1. S/Com. "A" 5886, 6448 and 8479. 3.4.12. "A" 3250 1. S/Com. "A" 6462. 3.4.13. "A" 3250 1. 3.4.14. "A" 3250 1. 3.5. "A" 5007 S/Com. "A" 5161, 5204, 5231, 5284, 5450 and 5461. 3.5.1. "A" 5007 S/Com. "A" 5231, 5284, 5450, 6330 and 7020. 3.5.2. "A" 5007 S/Com. "A" 5231, 5450 and 6330. 3.5.3. "A" 5007 S/Com. "A" 5231, 5450, 5960 and 6610. 3.5.4. "A" 5007 S/Com. "A" 5231, 5450, 5459, 5482, 5960 and 6462. 3.5.5. "A" 5007 3.5.6. "A" 5007 S/Com. "A" 5804 and 6610. 3.5.7. "A" 5007 S/Com. "A" 5804, 6330 and 6448. 3.5.8. "A" 5007 3.5.9. "A" 5007 3.5.10. "A" 5960 2. 3.6. "A" 5147 3.6.1. "A" 5147 3.6.2. "A" 5147 S/Com. "A" 6878 (includes interpretative clarification). 3.6.3. "A" 5147 S/Com. "A" 5212. 3.6.4. "A" 5147 S/Com. "A" 5212, 5461 and 8247. 3.6.5. "A" 5147 3.6.6. "A" 5147 3.6.7. "A" 5147 3.6.8. "A" 5147 S/Com. "A" 6448. 3.6.9. "A" 5147 3.6.10. "A" 5147

3.6.1. Reciprocal or indistinct order accounts. The entity will deliver the deposit total or partially to any of the holders, even in cases of death or subsequent incapacity of the others, provided there is no court order to the contrary. 3.6.2. Joint or collective order accounts. The entity will deliver the deposit only via receipt signed by all holders and, in case of death or incapacity of some of them, a court order will be required to dispose of the deposit. 3.6.3. Accounts in the name of one or more persons and to the order of another. 3.6.3.1. Entities will deliver, in all cases, the deposit to the person to whose order the account is, except as provided in point 3.6.3.2. 3.6.3.2. If the death or incapacity of the person to whose order the account is occurs, the deposit will be delivered to its holder or to the person to whom the administration of their assets corresponds in accordance with what is established in the Civil and Commercial Code of the Nation. In the event of the holder's death, the deposited funds will be available to those who turn out to be their heirs. 3.7. Immobilized balances. 3.7.1. Transfer. Generally, funds deposited in deposit and investment accounts will be transferred to "Immobilized Balances" upon expiration of the time deposits. 3.7.2. Notice to holders. The application of commissions on immobilized balances will be admitted, only to the extent that entities communicate this to holders beforehand, referencing their amount –which cannot exceed, per calendar month, the value of the "carta certificada plus" (basic service of up to 150 grs.) of Correo Oficial de la República Argentina S.A.– and to the effective date which cannot be less than 60 calendar days from the communication. Communications will be sent by mail via the aforementioned certified postal item. When financial entities use electronic communication mechanisms with such clients, in accordance with point 1.2. of the ordered text on Communication by Electronic Means for Environmental Protection, this medium is admitted instead of postal. 3.8. Discriminatory acts. Entities must adopt the necessary precautions to prevent discriminatory acts against their clientele, for which they must observe the provisions of the TO on Protection of Financial Services Users. B.C.R.A. TIME DEPOSITS AND INVESTMENTS Section 3. General provisions. Version: 4th COMMUNICATION "A" 8479 Validity: 12/09/2026 Page 5

TIME DEPOSITS AND INVESTMENTS ORDERED TEXT ORIGIN NORM OBSERVATIONS Sec. Point Para. Com. Annex Chap. Sec. Point Para. 3. 3.1. "A" 3043 3.1.1. "A" 2885 1. 3.1.2. "A" 2885 2. 2.2. 3.1.3. "A" 2885 2. 2.3. 3.1.4. "A" 2885 2. 2.4. 3.1.5. "A" 2885 2. 2.5. and 2.6. 3.1.6. "A" 3043 3.2. "A" 1891 S/Com. "A" 1922, 3323, 4875 and 8131. 3.3.1. "A" 2252 1.1. S/Com. "A" 4754, 5117, 5183 and 8163. 3.3.2. "A" 2252 1.2. S/Com. "A" 5117. 3.3.3. "A" 2252 1.3. S/Com. "A" 5117. 3.3.4. "A" 2252 1.4. S/Com. "A" 2482 (pt. 3.), 3043, 5034, 5117 and 5841. 3.3.5. "A" 2252 1.5. S/Com. "A" 2482 (pt. 3.), 3043, 5034 and 5841. 3.3.6. "A" 2252 1.6. 3.4.1. 1st "A" 2530 1st 2nd "A" 2530 3rd and 4th 3.4.2. "A" 2530 2nd 3.5.1. "A" 1199 I 5.3.1. 3.5.2. "A" 1199 I 5.3.2. 3.5.3. "A" 1199 I 5.3.3. 3.5.4. "A" 3043 3.5.5. "A" 1199 I 5.3.4. 3.5.6. "A" 1199 I 5.3.4.1. 3.5.7. "A" 627 5.3.4.3. 1. S/Com. "A" 6419. 3.6. "A" 1199 I 5.1. 3.6.1. "A" 1199 I 5.1.1. 3.6.2. "A" 1199 I 5.1.2. 3.6.3. "A" 1199 I 5.1.3. 3.6.4. "A" 3043 3.6.5. "A" 1199 I 5.3.4. 3.6.6. "A" 1199 I 5.3.4.1. 5.3.4.3. 3.6.7. "A" 627 1. 3.7. "A" 1199 I 5.1. 3.7.1. "A" 1199 I 5.2.1. S/Com. "A" 3043. 3.7.2. "A" 1199 I 5.2.2. S/Com. "A" 3043, 4809, 5482, 5886 and 8479. 3.8. "B" 6572 S/Com. "A" 5388. 3.9. "A" 5588 S/Com. "A" 7337. 3.9.1. "A" 5588 S/Com. "A" 7337, 7484, 7509 and 8131. 3.9.2. "A" 7337 S/Com. "A" 8131.

culados to sales to exporters register a periodicity and magnitude such that it is sufficient for the cancellation of the financings and it is verified, in the year prior to the granting of the financing, invoicing to exporters for an amount that bears a reasonable relationship to that activity and to its financing.

2.1.4. Financings to producers of goods to be exported, either in the same state or as an integral part of other goods, by third-party purchasers thereof, provided they have total guarantees or sureties in foreign currency from said third parties and/or firm sales contracts in foreign currency and/or in exportable goods.

2.1.5. Financings to suppliers of goods and/or services that form part of the production process of fungible merchandise with normal and habitual quotation in foreign currency, widely disseminated and easily accessible to public knowledge, in local or external markets, provided they have firm sales contracts for said goods and/or services in foreign currency and/or in said merchandise.

2.1.6. Financing of investment projects, working capital and/or the acquisition of all kinds of goods, including temporary imports of inputs, that increase or are linked to the production of merchandise for export. Even if the income of exporting companies does not come entirely from their external sales, financings may be imputed for whose cancellation the flow of income in foreign currency from their exports is sufficient.

Operations are included in which the financing is granted through the participation of the entity in syndicated loans, whether with local or external entities.

2.1.7. Debt titles or certificates of participation in financial trusts in foreign currency –including other specifically recognized receivable rights in trust contracts constituted or to be constituted within the framework of loans granted by multilateral credit organizations of which the Argentine Republic is a part–, whose trust assets are loans originated by financial entities in any of the destinations provided for in points 2.1.1. to 2.1.4. and the first paragraph of point 2.1.6. or documents in which the flow of funds in pesos or foreign currency has been assigned to the trustee, from the foreign currency credit contracts under the terms and conditions referred to in said points.

2.1.8. Financings with destinations other than those provided for in points 2.1.1. to 2.1.4. and the first paragraph of point 2.1.6., included in the credit program referred to in BID Loan No. 1192/OC-AR, without exceeding 10% of the lending capacity.

2.1.9. Interfinancial loans.

Entities may impute interfinancial loans to these resources if they identify them and inform the borrowers of this circumstance.

2.1.10. Letters and Notes of the Central Bank of the Argentine Republic in United States dollars.

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2.1.11. Direct investments abroad by resident companies in the country, which have as their object the development of productive activities of goods and/or non-financial services, either through contributions and/or purchases of participations in companies, to the extent that they are constituted in countries or territories considered cooperative for the purposes of fiscal transparency based on what is provided in article 1 of Decree 589/13 and complementary.

2.1.12. Financing of investment projects, including their working capital, which allow the increase of production in the energy sector and have firm sales contracts and/or total guarantees or sureties in foreign currency.

2.1.13. Foreign currency debt instruments of the National Treasury, up to the amount equivalent to one third of the total applications made in accordance with what is provided in this section.

2.1.14. Financing of investment projects destined to cattle ranching, including their working capital, without exceeding 5% of the entity's foreign currency deposits.

2.1.15. Financings to importers from abroad for the acquisition of goods and/or services produced in the country, either directly or through credit lines to banks abroad.

2.1.16. Financings to residents of the country that are guaranteed by letters of credit (stand-by letters of credit) issued by banks abroad or multilateral development banks that comply with what is provided in point 3.1. of the TO on Credit Evaluations, requiring in this regard international investment grade risk rating, to the extent that said letters of credit are unrestricted and that the accreditation of funds is made immediately upon simple request of the beneficiary entity.

2.1.17. Financings to other legal persons that do not fall under the previous points, without exceeding 15% of the entity's foreign currency deposits.

The application of the lending capacity of foreign currency deposits to destinations linked to import operations (provided for in point 2.1.6. and the portion attributable to them by application of points 2.1.7. and 2.1.8.), may not exceed the value resulting from the following expression: Ct x max (Fbase / Cbase ; 0.05) Being: Ct: lending capacity of the month to which it corresponds. Fbase: import financing included, corresponding to the quarter August/October 2008. Cbase: lending capacity corresponding to the quarter August/October 2008.

Financings and lending capacity must be computed in accordance with what is established in point 2.5.

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2.2. Conditions. For the purposes of granting said financings, regardless of the source of resources applied, financial entities must verify that clients have sufficient repayment capacity. To this end, at least two scenarios must be considered in which significant variations in the exchange rate of different magnitudes are contemplated within a term of up to one year.

The financing agreed upon and the maturities established must bear a relationship to the expected income flow in the currency of granting of the loans, except in the cases provided for in the second paragraph of point 2.1.2. and in points 2.1.14., 2.1.16. and 2.1.17.

If the destination provided for in point 2.1.13. is involved, for the purposes of determining repayment capacity, tax revenues related to foreign trade –income tax and value-added tax withheld by the General Customs Directorate and import and export duties– must be considered.

If financings are for the destination provided for in point 2.1.17., at the time of granting, special attention must be paid to the cash flow and/or financial situation, so that the debtor can afford possible increases in the amount of obligations without affecting their repayment capacity, taking into account that their income may not follow the evolution of the exchange rate and considering what is established in the first paragraph.

2.3. Imputation of incorporated financings. Financings for the destinations established in point 2.1., transferred by other financial entities, may be imputed to the lending capacity of foreign currency deposits, provided that the transferors have complied with the requirements established in point 2.2.

2.4. Financings to debtors classified in the "unrecoverable" category. Financings to debtors classified in the "unrecoverable" category and that are fully provided for, may not be imputed to the lending capacity of foreign currency deposits.

2.5. Lending capacity. The lending capacity will be determined for each foreign currency captured and will result from the sum of deposits and interfinancial loans received, which have been reported by the granting financial entity as coming from its lending capacity of foreign currency deposits, net of the minimum cash requirement on deposits.

The computation of assets and liabilities will be carried out based on the monthly average of daily balances (capitals and interests) recorded in each calendar month.

Financings will be imputed net of provisions for uncollectible risk and devaluation attributable to them and, if applicable, of the difference by portfolio acquisition.

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2.6. Application defects. The net application defects of cash balances in entities, in custody in other financial entities, in transit and in Value Transporters (TV), up to the amount of said defect, will be subject to an equivalent increase in the minimum cash requirement in the respective foreign currency.

Those originating in swap operations ordered by the National Executive Power are excluded, and consequently cannot be compensated with purchases of foreign currency.

It is not allowed to apply deposits in "Special accounts to credit export financing" to cash in entities, in custody in other financial entities, in transit or in TV.

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Financial entities may grant these financings to the destinations and under the conditions provided for in points 2.1. and 2.2., without taking into account the quantitative limitations provided for in points 2.1.8., 2.1.13., 2.1.14., 2.1.17. and in the last paragraph of point 2.1.

These financings must be included for the purposes of determining the total of financings in pesos to "Large Exporting Companies" in the entire financial system provided for in point 7.1.2.

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ORDERED TEXT ORIGIN OF THE PROVISIONS CONTAINED IN THE CREDIT POLICY

ORDERED TEXT ORIGIN OF THE PROVISIONS CONTAINED IN THE CREDIT POLICY

1.1. “A” 49 OPRAC-1 I 1.1. According to Com. “A” 6031. 1.2. “A” 4311 According to Com. “A” 2736 (points 6. and 7.5.), 4851, 5067 and “C” 50798. 1.3. “A” 49 OPRAC-1 I 1.2. 1.4.1. “A” 6662 According to Com. “A” 7393. 1.4.2. “A” 6723 2. According to Com. “A” 7393. 1.5. “A” 7407 According to Com. “A” 7535 and 7540. 2. 2.1. “A” 3528 1. According to Com. “A” 4147, Annex. 2.1.1. 1st “A” 3528 1.1. According to Com. “A” 4015, 4311, 4423, 4851, 5908, 6363 and 6428. Includes interpretative clarification. 2.1.2. “A” 5908 According to Com. “A” 6428 and 8446. Includes interpretative clarification. 2.1.3. “A” 4015 1.2. Includes interpretative clarification. According to Com. “A” 4851 and 5908. 2.1.4. “A” 4015 1.3. According to Com. “A” 5908 and 6105. 2.1.5. “A” 6105 2. 2.1.6. “A” 4423 According to Com. “A” 5908. 2.1.7. “A” 4011 1.4. 1st According to Com. “A” 4015, 4311, 4851, 5908, 6031 and 6305. 2.1.8. “A” 4015 1.4. last According to Com. “A” 4311, 4851 and 5908. 2.1.9. “A” 3528 1.2. According to Com. “A” 4140 and 4311. 2.1.10. “A” 5534 2. According to Com. “A” 5859. 2.1.11. “A” 6031 2. 2.1.12. “A” 6031 2. 2.1.13. “A” 6105 2. According to Com. “A” 6526. 2.1.14. “A” 6162 1. 2.1.15. “A” 6231 1. 2.1.16. “A” 6245 1. According to Com. “A” 6328. 2.1.17. “A” 8467 1. 2.1. last “A” 4851 4.

B.C.R.A. ORIGIN OF THE PROVISIONS CONTAINED IN THE ORDERED TEXT ON CREDIT POLICY

ORDERED TEXT ORIGIN OF THE PROVISIONS CONTAINED IN THE CREDIT POLICY

2.2. “A” 4015 1. 2nd According to Com. “A” 4311, 4453, 4577, 5908, 6105, 6162, 6305, 8446 and 8467. Includes interpretative clarification. 2.3. “A” 4311 2.4. “A” 4311 According to Com. “A” 6327 and 7443. 2.5. 1st “A” 3528 1. 2nd According to Com. “A” 4015 and 4147. 2nd and last “A” 4159 3.1. 5th and last Section 3. of the informative regime on minimum cash and application of resources. Includes interpretative clarification. 2.6. “A” 3528 1. 3rd According to Com. “A” 4015, 4140, 4549, 4716, 5299, 6241, 7003 and 7570. 3. 3.1. “A” 4140 II 1. 2nd 3.2. “A” 4311 Includes concept according to points 6. and 7.5. of Com. “A” 2736. 4. 4.1. “A” 4311 5. 5.1. “A” 4311 According to Com. “A” 6572. 5.2. “A” 4311 According to Com. “A” 5093 and 6244. 5.3. 1st “A” 2736 6. According to Com. “A” 6244. Includes interpretative clarification. last “A” 4311 5.4. “A” 6231 5.5. “A” 6572 2. 6. 6.1. “A” 3987 1. According to Com. “A” 5560, 5945, 6069, 6715 and 8024. 6.2. “A” 6069 6. 6.3. “A” 5945 5. According to Com. “A” 6069. 7. 7.1. “A” 6765 1. According to Com. “A” 6819, 6839, 6981, 7104, 7129, 7531, 7648 and 8043. Includes interpretative clarification. 7.2. “A” 6765 1. According to Com. “A” 6981, 7104 and 8043. 8. “A” 6846 1. According to Com. “A” 8467. 9. 9.1. “A” 4311 According to Com. “A” 5493 and 5892. 9.2. “A” 4311 According to Com. “A” 5493 and 5892. last “A” 6662 According to Com. “A” 7393. 10. “A” 8062 2. According to Com. “A” 8124.

11.7. For the purposes of determining the minimum capital requirement for credit risk, the amount resulting from applying what is provided for in Section 2. shall be multiplied by a factor equal to 1.25 if they are financings that have been imputed to point 2.1.17. of the TO on Credit Policy, provided they do not fall under point 2.5.3. of these norms.

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MINIMUM CAPITALS OF FINANCIAL ENTITIES

ORDERED TEXT ORIGIN OF THE PROVISIONS CONTAINED IN THE CREDIT POLICY

8.4.1.19. “A” 414 LISOL-1 VI 3.2. According to Com. “A” 4172, 4539, 4665 and 5369 (Annex I). “A” 1215 Specifications of the items of participations in financial entities not deductible to determine the computable net worth. According to Com. “A” 4172. 8.4.2. “A” 5369 I 8.4.2.1. “A” 5369 I According to Com. “A” 5831. 8.4.2.2. “A” 5369 I According to Com. “A” 5580 and 5831. 8.4.2.3. “A” 5831 8.5. “A” 5369 I According to Com. “A” 5867 and 8463. 8.6. “A” 414 LISOL-1 VI 3.4. According to Com. “A” 1858, 4172, 4631, 4652, 5369 (Annex I), 6260, 6304 and “B” 9186. 8.7. “A” 4652 2. According to Com. “A” 6327. 9. 9.1. “A” 2227 unique 5.2.1. last According to Com. “A” 2649 and 4172. 9.2. “A” 2227 unique 5.1.1., 5.1.7. and 5.2.2. According to Com. “A” 2461, 2649, 4172, 5272, 5369 and 5867. last “A” 6723 1. According to Com. “A” 7393. 10. 10.1. “A” 6004 unique According to Com. “A” 6343. 10.2. “A” 6004 unique According to Com. “A” 6343. 10.3. “A” 6004 unique According to Com. “A” 6343. 11. 11.1. “A” 3985 According to Com. “A” 4172. 11.2. “A” 3985 According to Com. “A” 4172. 11.3. “A” 5369 8. According to Com. “A” 5580. 11.4. “A” 6938 12. According to Com. “A” 7007 and 7928. 11.5. “A” 7018 5. According to Com. “A” 8121 and 8418. 11.6. “A” 7545 1. 11.7. “A” 8467 4. 12. 12.1. 1st “A” 7470 2. According to Com. “A” 7524 and 8028. 2nd “A” 7470 3. According to Com. “A” 7524 and 8028. 12.2. “A” 8067 According to Com. “A” 8383. 12.3. “A” 8364 5.

3.2.4. "Traditional" off-balance sheet commitments of the investment portfolio. Off-balance sheet items must be converted into credit risk exposures through the use of the credit conversion factors (CCF) provided for in point 2.13. of the TO on Minimum Capital Requirements of Financial Entities, with a minimum limit of 10%.

3.2.5. Exposures denominated in a currency different from that of the income of their counterparties. The amount of exposures that have been imputed to point 2.1.17. of the TO on Credit Policy, provided they do not fall under point 2.5.3. of the TO on Minimum Capital Requirements of Financial Entities, will be multiplied by a factor equal to 1.25 for the purposes of the limits provided for in Section 2. of these norms.

3.3. Credit Risk Coverage (CRC). The CRC techniques admissible for calculating risk exposures are those that satisfy the minimum requirements and admission criteria established in Section 5. of the TO on Minimum Capital Requirements of Financial Entities for the recognition of coverage provided through assets, personal guarantees and credit derivatives.

To calculate the risk exposure, financial entities may only employ CRC techniques that they had used to calculate the capital requirement, provided that, in addition, they comply with the conditions for their recognition according to what is provided in these provisions.

3.3.1. Treatment of maturity mismatch. Coverages with maturity mismatch will only be recognized when the original term of the coverage is equal to or greater than 1 year and its residual term is not less than 3 months.

The adjustment of the credit protection for the purposes of calculating risk exposures will be determined by the method provided for in point 5.4.5. of the cited TO.

3.3.2. Recognition of CRC techniques. Financial entities must reduce the value of the exposure vis-à-vis the initial counterparty by the amount of the admissible CRC technique recognized for the purposes of the capital requirement. The recognized amount will be:

3.3.2.1. the protected part in the case of personal guarantees (excluding those granted by the non-financial public sector) and credit derivatives –which are not counter-guaranteed with deposited funds–;

3.3.2.2. the protected part by the market value of assets admitted as guarantee, when the entity uses the simple approach or weight substitution approach for the purposes of the capital requirement;

3.3.2.3. the value of the asset admitted as guarantee computed for the purposes of calculating the counterparty credit risk exposure for OTC derivatives and any other financial instrument subject to such risk;

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3.3.2.4. the value of the asset admitted as guarantee adjusted after applying the haircuts of point 5.3.2.3. of the TO on Minimum Capital Requirements of Financial Entities, when the entity applies the comprehensive approach.

3.3.3. Recognition of exposures vis-à-vis CRC providers. When the financial entity must recognize a reduction of the exposure vis-à-vis the initial counterparty due to an admissible CRC technique, it must also recognize the exposure vis-à-vis the provider of that CRC, except that the protection provider is part of the non-financial public sector. The amount assigned to the CRC provider will be equivalent to the reduction of the exposure vis-à-vis the initial counterparty except in the cases defined in the last paragraph of point 3.4.3.2., which includes items i) and ii).

In the case of exposures vis-à-vis entities excluded from compliance with these provisions that are covered by credit derivatives, financial entities must recognize the exposure vis-à-vis the counterparty providing the credit protection despite the initial exposure being excluded.

3.4. Calculation of the exposure value for trading book positions. 3.4.1. Scope. The risk exposures contemplated in the subsequent points refer to the concentration risk associated with the default of a counterparty in relation to the exposures assigned in the trading book; therefore, positions in financial instruments –such as bonds and shares– will be subject to the limits provided for in these norms, but concentrations in commodities or in currencies/foreign currency will not be computed.

For the purposes of calculating their total exposure vis-à-vis a counterparty, financial entities must sum all their exposures vis-à-vis that counterparty registered in the trading book to the exposures vis-à-vis the same counterparty that appear in the investment book.

3.4.2. Calculation of the exposure value. 3.4.2.1. Shares and debt instruments. The risk exposure value of shares and debt instruments will be their book value –that is, the market value of the respective instruments–.

3.4.2.2. Swaps, futures, forwards and credit derivatives. Instruments such as swaps, futures, forwards and credit derivatives must be converted into positions in accordance with what is provided for in point 6.2.3. of the TO on Minimum Capital Requirements of Financial Entities and must be broken down into their individual tranches, taking into account only those tranches that represent exposures covered by these provisions.

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LARGE EXPOSURES TO CREDIT RISK

ORDERED TEXT ORIGIN OF THE PROVISIONS CONTAINED IN THE CREDIT POLICY

2.5.2.2. “A” 2140 II 3.4. According to Com. “A” 5472, 5496, 5671, 5740, 6599 and 6978. Includes interpretative clarification. 2.5.3.1. “A” 2140 II 2.1. According to Com. “A” 5472 and 6599. 2.5.3.2. i) “A” 2140 II 2.2. 1st According to Com. “A” 5472 and 6599. ii), 1st “A” 2140 II 2.2. 1st According to Com. “A” 5472 and 6599. ii), 2nd “A” 2252 3. 1st 2.6. “A” 2140 I 5. According to Com. “A” 5472 and 6599. 2.6.1. “A” 2140 I 5. According to Com. “A” 5472, 5671 and 6599. 2.6.2. “A” 3901 II 1.1. According to Com. “A” 6599. 2.7. “A” 5193 According to Com. “A” 5472. 2.8.1. “A” 6599 According to Com. “A” 6620. 2.8.2. “A” 6599 3. 3.1. “A” 6599 According to Com. “A” 6620. 3.2. “A” 6599 According to Com. “A” 8109, 8171 and 8467. 3.3. “A” 6599 According to Com. “A” 6639 and 8109. Includes normative interpretation. 3.4. “A” 6599 4. 4.1. “A” 6599 4.2. “A” 6599 4.3. “A” 6599 4.4. “A” 6599 5. 5.1. “A” 49 OPRAC-1 I 4.4.1. Includes interpretative clarifications. According to Com. “A” 5472. 5.1.3. “A” 49 OPRAC-1 I 4.4.1. Includes interpretative clarifications. According to Com. “A” 5472 and 7404. 5.2. “A” 49 OPRAC-1 I 4.4.2. 5.3.1. “A” 2573 1. According to Com. “A” 3051 (Annex, point 1.4.1.). 5.3.2. “A” 5472 6. 6.1. “A” 2649 1. According to Com. “A” 6599. 6.2. 1st “A” 2227 unique 5.1.2., 5.1.3., 5.2.1. and 5.2.2. According to Com. “A” 2649 (point 1.) and 6599. 2nd “A” 6599 last “A” 6723 1. According to Com. “A” 7393.