Compilation of Payment System Rules, Incorporation of Article – Book VII

Compilation of Payment System Rules, Incorporation of Article – Book VII Montevideo, June 18, 2026 CIRCULAR NO. 2505 Ref: Please be advised that this Central Bank adopted, on June 17, 2026, Resolution No. D/196/2026, which is attached. LERETE ROBAINA, EDUARDO 1 Diagonal Fabini 777 - C.P. 11100 - Tel.: (598 2) 1967 - Montevideo, Uruguay - www.bcu.gub.uy

BOARD OF DIRECTORS - RESOLUTION Montevideo, June 17, 2026. B O A R D O F D I R E C T O R S HAVING VIEWED: the transactions carried out through Electronic Money Issuing Institutions. CONSIDERING: I) that Electronic Money Issuing Institutions, insofar as they are subject to the control of the Central Bank of Uruguay, are included among the obligated parties provided for in Article 12 of Law No. 19.574 of December 20, 2017; II) that in accordance with the provisions of Article 26 of Law No. 19.574 of December 20, 2017, the Financial Information and Analysis Unit is authorized to request reports, background information, and any element it deems useful for the fulfillment of its functions from the parties obligated by this law and from all public bodies, which must provide them within the term fixed by the Unit, with provisions related to secrecy or confidentiality not being opposable; III) that by Decree No. 155/025 of July 24, 2025, the "National Strategy to Combat Money Laundering, Terrorist Financing and the Proliferation of Weapons of Mass Destruction 2025 – 2030" and its corresponding action plan were approved, which foresees the strengthening of mechanisms for obtaining, processing, and analyzing financial information; IV) that it is appropriate to regulate the obligation of Electronic Money Issuing Institutions to report information on certain transactions carried out by their clients to the Financial Information and Analysis Unit for the early detection of suspicious operations and to strengthen the effectiveness of the preventive system; V) that the Financial Information and Analysis Unit carried out the analysis of the two comments received in the framework of the public consultation conducted on the proposed regulation. ATTENTIVE: to the above, to the provisions of Article 3 of Law No. 16.696 of March 30, 1995 and its amendments (Organic Charter of the Central Bank of Uruguay), to Article 4 of Law No. 19.210 of April 29, 2014, to Articles 12 and 26 of Law No. 19.574 of December 20, 2017, to Decree No. 155/025 of July 24, 2025, to the Legal Advisory Opinion No. 2026/0185 of May 11, 2026, to the information provided by the Management of the Financial Information and Analysis Unit on May 28, 2026, the Payment System Management on June 9, 2026, and other background information appearing in file No. 2026-50-1-0635, R.No.: D-196-2026 CIRCULAR NO. 2505

BOARD OF DIRECTORS - RESOLUTION IT IS RESOLVED:

1. To incorporate into Book VII of the Compilation of Payment System Rules the following article: 114.42 (TRANSACTION REPORTING - ELECTRONIC MONEY ISSUING INSTITUTIONS). Electronic money issuing institutions must provide the Financial Information and Analysis Unit with information on natural or legal persons who carry out the following transactions in their electronic money instruments: i. receipt of cash for amounts exceeding USD 10,000 (ten thousand United States dollars) or its equivalent in other currencies. ii. withdrawal of cash for amounts exceeding USD 10,000 (ten thousand United States dollars) or its equivalent in other currencies. iii. receipt of funds through local transfers and remittances, for amounts exceeding USD 1,000 (one thousand United States dollars) or its equivalent in other currencies, regardless of the operational modality used for their execution. iv. receipt of funds through foreign transfers and remittances, regardless of the operational modality used for their execution. v. delivery of funds through local transfers and remittances for amounts exceeding USD 1,000 (one thousand United States dollars) or its equivalent in other currencies, regardless of the operational modality used for their execution. vi. delivery of funds through foreign transfers and remittances, regardless of the operational modality used for their execution. In the operations covered by items i. and ii., information on transactions for amounts below the defined threshold must also be communicated when the sum of the operations carried out on a specific instrument exceeds USD 10,000 (ten thousand United States dollars) or its equivalent in other currencies over the course of a calendar month. The communication of information on natural or legal persons who carry out the transactions covered by the preceding items will be carried out in accordance with the instructions to be issued and the deadlines to be granted. Information relating to transactions carried out with electronic money instruments for food purposes is excluded from this provision. R.No.: D-196-2026 CIRCULAR NO. 2505

BOARD OF DIRECTORS - RESOLUTION 2) To entrust the Payment System Management with the communication of the provisions herein through Circular. (Session of today - Minutes No. 3835) (File 2026-50-1-0635) Viviana Pérez General Secretary Aar/ds Publishable Resolution R.No.: D-196-2026 Signatory: Viviana Perez Benech Date: 18/06/2026 10:02:01 CIRCULAR NO. 2505