Circular RUNOR 1-1963: Submission of Information to the Central Bank - Financial Trusts

"2026 - YEAR OF ARGENTINE GREATNESS" COMMUNICATION "A" 8455 17/07/2026 TO THE TRUSTEES OF FINANCIAL TRUSTS INCLUDED IN THE LAW OF FINANCIAL ENTITIES: Ref.: Circular RUNOR 1-1963: Submission of Information to the Central Bank - Financial Trusts.

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We address you regarding the reporting regime referenced. In this regard, we provide you with the sheets that must replace those in Section 17. Submission of Information to the Central Bank. These instructions will apply starting with the information corresponding to September 2026 and also for those of previous months submitted from October 22, 2026, inclusive. We salute you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Gustavo O. Bricchi Rodrigo J. Danessa Manager of Information Management Deputy General Manager of Reporting Regime and Protection of Users of Financial Services TO THE ATTENTION OF: ANNEX: 20 Sheets.

17.2. Particular Instructions 17.2.1. In design 2901, in field 5, the total of the financings reported in fields 14, 16, 18, 20, and 22 of design 2902 will be recorded for all records of the same debtor. 17.2.2. Design 2902 must be integrated for each type of assistance/concept for each originating financial entity that registers each debtor. 17.2.2.1. Identification type 11 will be used to report CUIT, CUIL, or CDI. Identification types "98" and "99" will be used for resident debtors abroad who are legal entities and individuals respectively, who do not have a tax identification key. The identification number will be formed as follows:

• in the first five digits, the code of the reporting trustee will be recorded, which will be the one assigned by this Institution;
• in the next two, the characters corresponding to the country code of residence of individuals or legal entities based abroad will be included, according to the SWIFT Country Codes codification.
• in the remaining four digits, a unique sequential number will be used for each of them. 17.2.2.2. Number: the one corresponding to the identification type used. 17.2.2.3. Name:
• Natural persons and partnerships: surnames and names in full.
• Remaining legal entities: trade name or denomination in full. For the purpose of complying with what is established in the second paragraph of point 1.2 of section A of the Operating Rules, this Institution will use the information contained in the "ARCA Registry". This information can be downloaded from the site www3.bcra.gob.ar, exclusive for entities. 17.2.2.4. Category The one corresponding according to the Rules on Debtor Classification. 17.2.2.5. Residence/Sector, Government and Province B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 17. Financial Trusts. Version: 8a COMMUNICATION "A" 8455 Validity: 01/09/2026 Page 2

In the case of a debtor belonging to the Public Sector (field 8 = 3 or 4), field 9 "Government" must be integrated with codes 1, 2, or 3. "0" will be recorded in field 9 "Government" and field 10 "Province" will be completed with "00", only when field 8 "Residence/Sector" is dis- tinct from 3 or 4. The corresponding province code will be reported in field 10, according to the table inserted in the Annex, in the case of provincial or municipal public sector (field 8 = 3 or 4 and field 9 = 2 or 3) and it will be completed with "00" for the national public sector. Belonging to the financial sector will be determined based on the date of the Board resolution, which determines the registration or revocation to function. 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 it. 17.2.2.6. Situation Each client, for all their included financings, will be included in a single category, using the codes recorded in the following table. When performing the classification task, the following must be taken into account: ✓ For the periods from March 2020 to March 2021: • The allowed delinquency periods for levels 1, 2, and 3 must be increased by 60 days. • The application of point 7.3. is suspended, so fields 26 (Mandatory Recategorization) and 33 (Situation without reclassification) must be integrated with zeros in those pe- riods. ✓ For the periods of April and May 2021: • The allowed delinquency periods for levels 1, 2, and 3 must be increased by 30 days. For information relative to March 2020, those debtors that should be classified with the situation "Under special treatment" must be reported with situation code 21 or 22 as appropriate, in that case they must integrate field 25 of design 2902 (Refinancings) with code equal to 1. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 17. Financial Trusts. Situation Code 01 Normal situation / Normal situation 21 Under observation 22 In negotiation or with refinancing agreements 23 Under special treatment (from April 2020 information) 03 With problems / Medium risk 04 With high risk of insolvency / High risk 05 Unrecoverable 11 With assistance fully covered by preferred guarantees "A" Version: 14a COMMUNICATION "A" 8455 Validity: 01/09/2026 Page 3

17.2.2.7. In field 12, code 19 will be recorded to report the rights generated by the holders eliminated from the trustor's assets after seven months have passed from the month in which they will be assigned the classification of unrecoverable. In this case, the following will be completed: field 11 "situation" = 05, fields 7 to 10 with the corresponding data, field 20 with the debt amount, and the rest of the fields with zeros. 17.2.2.8. Debt fields i) The debt to be reported is the one corresponding to the portfolio that, for any concept, integrates or is incorporated into the fiduciary assets, with the following breakdown, according to the guarantees available: Preferred guarantees "A" - Capital and Accrued Interest Preferred guarantees "B" - Capital and Accrued Interest not 100% foreseeable Preferred guarantees "B" - Accrued Interest 100% foreseeable Without preferred guarantees - Capital and Accrued Interest not 100% foreseeable Without preferred guarantees - Accrued Interest 100% foreseeable ii) If the type of assistance recorded in field 12 is equal to 02, only fields 13 and/or 14 can be completed, integrating fields 15 to 22 with ze- ros. When the type of assistance recorded in field 12 is 11 (Inter- financial loans not foreseeable), only field 20 will be integrated, completing the remaining fields with zeros. iii) For debtors classified in situation 01, 21, 22, or 23, fields 17, 18, 21, and 22 will be recorded with zeros. iv) For those debtors classified in situation 3 or 4, the balances of overdue debt (understood as the debt balance with a delay greater than 31 days) and the total debt balances must be reported in the corresponding fields, not completing the first fields in the other classifications. v) When the type of concept recorded in field 4 is 31 (Negotiable Obligations and debt titles of financial trusts), only debt fields 19 to 22 can be integrated. 17.2.2.9. The Rules on Debtor Classification and Guarantees can be consulted on the Internet site whose address is www.bcra.gob.ar in the option "Sections" "Financial System" "Regulations and summaries" "About regulations" "Debtor Classification" and "Guarantees". B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 17. Financial Trusts. Version: 11a COMMUNICATION "A" 8455 Validity: 01/09/2026 Page 4

17.2.2.10. Field 23 "Debtors with delays greater than 180 days, in the case of trusts where SEDESA is the beneficiary, will be integrated with 0 if the debtor does not record delays or these are less than 180 days and with 1 if the delinquency is greater than 180 days. For trusts in which SEDE- sa is not the beneficiary, it will be integrated with code 2. 17.2.2.11. Field 24 will be completed according to the following codification: 0= Not applicable. 1= Debtor with financings framed in art. 26 inc. 4 of Law 25.326 according to point 6 of Section A of the Operating Rules of the Monthly Accounting Information Regime Debtors of the Financial System. For the purpose of calculating the term established in the point cited above, it will also be considered in the case of financings that became due prior to the transfer of the portfolio to the trust, the time elapsed in the originating entity. 17.2.2.12. In fields 25 to 28, it will be indicated if the debtors of the con- sumer portfolio (field 7 = 2 or 3) with a qualification other than 01 and 11, are or are not framed in any of the situations described, according to what is established in point 8.1 of section B of the T.O. Debtors of the Financial System. In the remaining cases, these fields will be completed with zero. The appli- cation of mandatory recategorization (field 26) is suspended from March 2020 to March 2021, so they must integrate this field with 0 in those periods. 17.2.2.13. In field 29, the days of delay will be reported according to what is esta- blished in point 8.2 of section B. 17.2.2.14. Fields 23 to 29 will be completed identically for all re- records of the same debtor. In contrast, field 30 will only be integrated in those records corres- ponding to credit assistance in which there was a refinancing. In the remaining cases, it will be completed with zeros. When code 1 has been recorded in field 25, it will be required that at least in one of the assistances corresponding to that debtor an indication of a date in field 30. Field 25 must be integrated with code 1 for all debtors classified in situation 23. 17.2.2.15. Field 33 will be completed identically for all records of the same debtor and will report the situation prior to the obliga- tory reclassification. When it is not necessary to use the field "Situation without reclassification", field 33 will be completed with "00" in all cases. For submissions prior to April 2021, field 33 will be integrated with "00" in all cases. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 17. Financial Trusts. Version: 11a COMMUNICATION "A" 8455 Validity: 01/09/2026 Page 5

17.2.2.16. Regarding the assistance corresponding to "Financings for SMEs that are destined for the payment of salaries (Comm. "A" 6946), it should be clarified that these financings are included in the provisions of Communication "A" 6937. These financings must be reported in field 12 of design 2902 starting from April 2020 with assistance code 33 and in March they must be sent with code 13 "Other Loans" and for those debtors field 31 of design 2902 (SME) must be reported with a code different from "00". 17.2.2.17. Starting with the information corresponding to September 2026 field 34 will be completed with the code of the originating financial en- tity from which the trust credit comes. For the in- formation prior to September 2026, which are submitted from October 22, 2026, this field will be completed with zeros. 17.2.2.18. Starting with the information corresponding to September 2026 having completed field 24 with code 1, field 35 will be completed with the date from which the debt became due by being the debtor reached in the terms of item 4 of ar- ticle 26 of Law 25326. The date must be identical in all records of the debtor and will correspond to the oldest, in case of more than one assistance and/or originating entity. When the debtor is not reached (field 24= 0) or for the information prior to September 2026, which are submitted from October 22, 2026, field 35 will be completed with zeros. 17.2.3. In design 2907, the data of the person/s in charge of responding to the queries of the debtors reported by the trustee will be recorded. This information will be sent initially and whenever there are modifications, in which case the file will include all the records with data that result valid, since it will replace the last valid one. When there are no updates regarding the last period reported, the ADMINIST.TXT file will not be sent. 17.2.4. In design 2909, the trustee's data will be reported. These data will be sent initially and whenever there are modifications, in which case the file will include all the records that result valid, since it will replace the last valid one. When there are no updates with respect to the last period reported, the "FIDUCIAR.TXT" file will not be sent. 17.2.5. The "CANCELAC.TXT" file contained in design 2911 must be sent only for the information period that coincides with the effective transfer of the portfolio that integrates the fiduciary assets. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 17. Financial Trusts. Version: 11a COMMUNICATION "A" 8455 Validity: 01/09/2026 Page 6

The date to be recorded in field 5 must be that corresponding to the date of last information to be sent with the data of the debtors that integrate the fiduciary port- folio, that is, to the monthly period immediately prior to the cancel- ation. 17.2.6. In design 2913, the CUIT of the Financial Trust will be reported; the CUIT of the Trustee and the CUIT of the Trustor. This information must be sent initially and when there are modifications, since it will replace the last valid one. When there are no updates with respect to the last period reported, the FFCUIT.TXT file will not be sent. 17.3. Validation of information. Once the information is processed, the result of the validation process will be available on the secure site https://www3.bcra.gob.ar according to the procedure established in Section 1. Submission of Information to the Central Bank. 17.4. Corrective information. 17.4.1. Financial Trusts may submit corrective information of the Regime of Information of debtors without prior authorization. 17.4.2. Partial corrections must be made according to what is established in the Section 61. Submission of Information to the Central Bank 17.4.3. The intervention of the Central Bank may be required in all cases when it is a judicial requirement. 17.5. Record designs. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 17. Financial Trusts. Version: 10a COMMUNICATION "A" 8455 Validity: 01/09/2026 Page 7

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 17. Financial Trusts. Denomination: FINANCIAL TRUSTS Control Totals Sheet 1 of 1 No. Field Name Type (1) Length Observations 1 Design Code Numeric 4 Constant 2901 2 Subject Code Numeric 5 The one assigned by this Institution for this reporting regime. 3 Information Date Numeric 6 YYYYMM 4 Number of Debtors Numeric 6 5 Total of Financings Numeric 10 Point 17.2.1. of these instructions. 6 Unused Character 206 7 Corrective Character 1 Record "R" in case of corrective; otherwise record "N". (1) Numeric fields are right-aligned and completed with zeros to the left. Version: 7a COMMUNICATION "A" 8455 Validity: 01/09/2026 Page 8

Version: 9a COMMUNICATION "A" 8455 Validity: 01/09/2026 Page 10 Denomination: FINANCIAL TRUSTS Debtors of the Financial System Sheet 2 of 4 No. Field Name Type (1) Length Observations 9 Government Numeric 1 0 = not applicable 1 = National 2 = Province 3 = Municipal. 10 Province Numeric 2 According to province codes from annex table. 11 Situation Numeric 2 Point 17.2.2.6. of these instructions. 12 Type of credit assistance / con- cept Numeric 2 01 = Advances. 02 = Discount of credit titles according to point 1.1.11 of the rules on "Guarantees". 04 = Sole signature documents, Discounted and Pur- chased. 05 = Mortgages on housing. 06 = With other mortgage guarantees. 07 = Pledges on motor vehicles. 08 = With other pledge guarantees. 09 = Personal. 10 = Credit cards. 11 = Interfinancial loans not foreseeable. 12 = Loans to public financial entities with majority state participation covered with guarantee of the government of the respective jurisdiction. 13 = Other loans. 14 = Other credits by financial intermediation. 15 = Credits by financial leases. 16 = Diverse credits. 17 = Small amount personal. 18 = Additional loans. 19 = Amount for Unrecoverables in off-balance sheet items. 20 = Loans to Microcredit Institutions. 21 = Loans for micro-entrepreneurs. 22 = Mortgages on UVA housing. 23 = With other UVA mortgage guarantees. 24 = Pledges on UVA motor vehicles. 25 = With other UVA pledge guarantees. 26 = Other UVA loans. 27 = Sole signature UVA documents. 28 = Mortgages on UVI housing. 29 = Personal UVA. 30 = With other UVI mortgage guarantees. 31 = Negotiable Obligations and debt titles of financial trusts. 32 = Accounts receivable by financial leases of UVA - Law 25.827. 33 = Financings for SMEs that are destined to the payment of salaries (Comm. "A" 6946). B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 17. Financial Trusts.

Denomination: FINANCIAL TRUSTS Debtors of the Financial System Sheet 3 of 4 No. Field Name Type (1) Length Observations 13 With preferred guarantees "A" - Capital and accrued interest - Overdue Debt Numeric 10 14 With preferred guarantees "A" - Capital and accrued interest - Total Debt Numeric 10 15 With preferred guarantees "B" - Capital and Accrued Interest not foreseeable to 100% - Overdue Debt Numeric 10 16 With preferred guarantees "B" - Capital and Accrued Interest not foreseeable to 100% - Total Debt Numeric 10 17 With preferred guarantees "B" - Accrued Interest foreseeable to 100% - Overdue Debt Numeric 10 18 With preferred guarantees "B" - Accrued Interest foreseeable to 100% - Total Debt Numeric 10 19 Without preferred guarantees - Capital and Intere- sts not foreseeable to 100% - Overdue Debt Numeric 10 20 Without preferred guarantees - Capital and Intere- sts not foreseeable to 100% - Total Debt Numeric 10 21 Without preferred guarantees - Accrued Intere- sts foreseeable to 100% - Overdue Debt Numeric 10 22 Without preferred guarantees - Accrued Intere- sts foreseeable to 100% - Total Debt Numeric 10 23 Debtor with delays greater than 180 days Numeric 1 According to the instructions of point 17.2.2.10. of these instruc- tions. 24 Debtor framed Art. 26 inc. 4 Law 25326 Numeric 1 0 = N.A.; 1 = YES Point 17.2.2.11. of these ins- structions. 25 Refinancings Numeric 1 0 = NO; 1 = YES Point 8.1 of Section B of the T.O. DSF and 17.2.2.12. of es- structions. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 17. Financial Trusts. Version: 11a COMMUNICATION "A" 8455 Validity: 01/09/2026 Page 11

Denomination: FINANCIAL TRUSTS Debtors of the Financial System Sheet 4 of 4 No. Field Name Type (1) Length Observations 26 Mandatory Recate- gorization Numeric 1 0 = NO; 1 = YES Point 8.1 of Section B of the T.O. DSF and poin- t 17.2.2.12. of these instructions 27 Legal Situation Numeric 1 0 = NO; 1 = YES Point 8.1 of Section B of the T.O. DSF and 17.2.2.12. of these instructions. 28 Unrecoverables according to the last paragraph of point 7.2.5. of the T.O. of the Rules on "Classifica- tion of debtors" (com- prises what is provided in the point 6.5.5.7.) Numeric 1 0 = NO; 1 = YES Point 8.1 of Section B of the T.O. DSF and 17.2.2.12. of these instructions 29 Days of delay in pay- ment Numeric 4 Point 8.2 of Section B of the T.O. DSF 30 Date of last refina- ncing Numeric 8 YYYYMMDD Point 5 of Section B of the T.O. DSF 31 SME Numeric 2 Point 8 of Section A of the T.O. 32 Financing for SMEs Numeric 12 Point 10 of Section B of the T.O. 33 Situation without reclassification Numeric 2 Point 4.2 of section B of the T.O and 17.2.2.15. of these instructions, according to the table of point 17.2.2.6. 34 Code of financial en- tity originating Numeric 5 Point 17.2.2.17. of these instructions. 35 Date from which the debt became due Numeric 6 YYYYMM Point 17.2.2.18 of these instruc- tions. 36 Corrective Character 1 Record "R" in case of corrective; of the otherwise record "N". (1) Numeric fields are right-aligned and completed with zeros to the left; character fields are ali- gned to the left and completed with blanks to the right. T.O.: Text ordered of the Information Regime of Debtors of the Financial System. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 17. Financial Trusts. Version: 10a COMMUNICATION "A" 8455 Validity: 01/09/2026 Page 12

Denomination: Identifying Data of the Administrator Sheet 2 of 2 No. Field Name Type (1) Length Observations 14 Postal Code Character 8 15 Phone/s Area code Character 5 (2) 16 Local Number Character 8 (2) 17 Unused Character 8 18 Extension Character 10 Separate with slash if more than one. 19 Email Character 40 20 Unused Numeric 1 21 Unused Numeric 1 22 Unused Numeric 1 23 Unused Numeric 1 24 Unused Numeric 1 25 Unused Numeric 1 26 Unused Numeric 4 27 Unused Numeric 4 28 Corrective Character 1 Record "R" in case of corrective; of the con- trary record "N". (1) Numeric fields are right-aligned and completed with zeros to the left; character fields are ali- gned to the left and completed with blanks to the right. (2) Record the numbering without adding non-numeric characters. Only blank spaces are admitted after the last number. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 17. Financial Trusts. Version: 7a COMMUNICATION "A" 8455 Validity: 01/09/2026 Page 14

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 17. Financial Trusts. Denomination: Trustee Data Sheet 2 of 2 No. Field Name Type (1) Length Observations 13 Unused Character 8 14 Unused Character 10 15 Trustee Email Character 40 Separate with slash if more than one. 16 Responsible Person Email for the Information Regime Character 40 Separate with slash if more than one. 17 Substitute Responsible Person Email for the Re- porting Regime Character 40 Separate with slash if more than one. 18 Corrective Character 1 Record "R" in case of corrective; of the con- trary record "N". (1) Numeric fields are right-aligned and completed with zeros to the left; character fields are ali- gned to the left and completed with blanks to the right. (2) Record the numbering without adding non-numeric characters. Only the