Circular RUNOR 1-1885: Submission of Information to the Central Bank - Debtors of the Financial System (R.I.-D.S.F.)

“Year of the Reconstruction of the Argentine Nation” COMMUNICATION “A” 8201 20/02/2025 TO FINANCIAL ENTITIES:
Ref.: Circular
RUNOR 1-1885:
Submission of Information to the Central Bank - Debtors of the Financial System (R.I.-D.S.F.).
___________________________________________________________________________ We address you regarding the Information Regime in reference to the issuance of Communication A 8200 corresponding to the Monthly Accounting Information Regime - Debtors of the Financial System. In this regard, we provide you with the sheets that are to be replaced in Section 3. Submission of Information to the Central Bank. These instructions will be valid starting from the information corresponding to January 2025. We greet you sincerely. CENTRAL BANK OF THE ARGENTINE REPUBLIC Gustavo O. Bricchi Estela M. del Pino Suárez Manager of Information Management General Deputy Manager of Information Regime and Protection of Users of Financial Services
ANNEX: 4 Sheets.

iii) Design 4316.
Financial entities must allocate provisions individually to each debtor in accordance with the application of point 5.5 of IFRS 9 starting from the information corresponding to January 2025. In fields 3 and 4, entities will report the amounts of provisions for debtors with balances less than $25,000 and for items not allocated to any debtor, respectively. Financial entities from Groups “B” and “C” that, in accordance with the provisions disseminated through Communication A 6778, opt for the methodology of prorating over 5 years the impact generated by the application of point 5.5 of IFRS 9, will report in field 2 the balance of provisions corresponding to the amount of the proration not yet allocated individually starting from the information corresponding to March 2025. In fields 5 and 6, the increase in minimum provisions (debtors with balances less than $25,000), resulting from staying in categories 4 or 5, compared to assistance with preferred guarantees, will be reported, as established in points 2.2.3.1.-in the first case- or 2.2.3.2., 2.2.3.3. and 2.2.3.4. -in the second case- of the rules on “Minimum provisions for uncollectible risk.” The sending of this design will not be required when the total of accounting provisions in the balance sheet corresponding to financings included in this regime is equal to zero. CONTROL TOTAL:
In field 7, the sum of the amounts reported in fields 11 to 13 of design 4305 and 2 to 4 of design 4316 will be recorded.
The equality between this total and the sum of the balance sheet items detailed in point 6 of section B of the ordered text of the rules of this regime must be verified.
3.1.2.2. Individual data of debtors (Designs 4305, 4306 and 4307).
For the purpose of complying with what is provided in the second paragraph of point 1.2. of section A of the Procedure Rules, this Institution will use the information contained in the “ARCA Register”. This information can be downloaded from the site www3.bcra.gob.ar, exclusive for entities. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 3. Debtors of the Financial System.
Version: 22a COMMUNICATION “A” 8201 Validity:
01/01/2025 Page 4

i) Design 4305.
It must be integrated for each debtor.
Zero will be recorded in field 7 “Government” and field 8 “Province” will be completed with “00”, only when field 6 “Residence/Sector” is different from 3 or 4. Field 8 will report the corresponding province code, according to the table inserted in the T.O., in the case of provincial or municipal public sector (field 6 = 3 or 4 and field 7 = 2 or 3) and will be completed with “00” for the national public sector. Belonging to the financial sector will depend on the date of the Board resolution that determines the registration or revocation of an entity to operate. In this sense, registrations will be considered from the month of the Resolution, while deregistrations will be accepted as financial sector until the month prior to the same. In cases where “Maximum assistance” is reported in field 16 and the debt balance at the end of the month is zero, the last classification granted to the debtor must be recorded in field 9 “Situation”. If it had not been classified, “99” will be recorded in the said field. If it were necessary to report “Maximum assistance” but the balance at the end of the month was less than $25,000, field 17 will not be completed, including the corresponding amount in design 4302 with concept code 2. In fields 11 and 13, the provisions constituted will be reported, which will include, if applicable, the increases reported in fields 14 and 15. In fields 14 and 15, the increase in minimum provisions resulting from staying in categories 4 or 5, compared to assistance with preferred guarantees, will be reported, as established in points 2.2.3.1.-in the first case- or 2.2.3.2., 2.2.3.3. and 2.2.3.4. - in the second - of the rules on “Minimum provisions for uncollectible risk.” In field 18, the “Main Activity” of all debtors belonging to portfolios 1 and 2 will be reported. This field will be completed with “000” in case the situation declared in field 9 is equal to 11. Likewise, it will be completed with “000” for debtors belonging to the consumer portfolio. The activity code will always be integrated without dots in accordance with the Annex of the Procedure Rules of this information regime. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 3. Debtors of the Financial System.
Version: 22a COMMUNICATION “A” 8201 Validity:
01/01/2025

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 3. Debtors of the Financial System.
Denomination: Provisions
Debtors of the Financial System.
Sheet 1 of 1
N°
Field
Name Type
Maximum
Length
Observations
1 Design code Numeric 4 Constant 4316.
2 Balance of provisions corresponding to the amount of proration not yet allocated individually Numeric 12 Point 3 of section D of the T.O. and point 3.1.2.1.iii of these instructions 3 Balance of provisions constituted for debtors with balance less than $25 thousand Numeric 12 Point 3 of section D of the T.O. and point 3.1.2.1.iii of these instructions 4 Balance of provisions constituted for items not allocated to any debtor Numeric 12 Point 3 of section D of the T.O. and point 3.1.2.1.iii of these instructions 5 Increase in provisions due to staying in categories 4 or 5 (according to general criterion) Numeric 12 Corresponding to debtors with balances less than $25 thousand. Point 3.1.2.1.iii of these instructions 6 Increase in minimum provisions due to staying in categories 4 or 5 (by application of the option provided in the rules) Numeric 12 Corresponding to debtors with balances less than $25 thousand. Point 3.1.2.1.iii of these instructions 7 Total of provisions constituted Numeric 12 Point 3.1.2.1.iii) of these instructions. 8 Unused Numeric 12 T.O.: ordered text of the Information Regime of Debtors of the Financial System. Version: 18a COMMUNICATION “A” 8201 Validity:
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3.1.6.3. Applicable to Design 4316
B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 3. Debtors of the Financial System.
Code Legend Cause
01 MISSING INFORMATION DESIGN
4316
Design 4316 was omitted from reporting (Not applicable when the total of accounting provisions in the balance sheet, corresponding to financings included in this regime is equal to 0). 02 MISSING PROVISION AMOUNT None of the provision fields were completed. 03 C7 INCORRECTLY REPORTED The recorded amount does not arise from the detailed calculation in the “Control total” of point 3.1.2.1. iii). 04 C2 INCORRECTLY REPORTED Field 2 was not completed with zeros or as null for:

• entities from Group “A”, starting from the information corresponding to July 2024
• entities from Groups “B” and “C” that have
  not opted -irrevocably- for prorating the impact generated by the application of point 5.5 of IFRS 9 starting from the information corresponding to January 2025. Version: 15a COMMUNICATION “A” 8201 Validity:
  01/01/2025 Page 23