Compilation of Securities Market Rules - Companies with State Participation - State Participation Companies

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Montevideo, April 8, 2024 Ref: COMPILATION OF SECURITIES MARKET RULES - COMPANIES WITH STATE PARTICIPATION

• State Participation Companies

The market is informed that the Financial Services Superintendence adopted the following resolution on March 14, 2024:

1. RENAME in Book I – Authorizations and Registrations of the Compilation of Securities Market Rules, Title II – Companies with state participation, which will henceforth be called Title II – Companies with state participation.

2. SUBSTITUTE in Title II – Companies with state participation, of Book I – Authorizations and Registrations of the Compilation of Securities Market Rules, Article 52 with the following:

ARTICLE 52 (REGISTRATION OF COMPANIES WITH STATE PARTICIPATION).

Companies that fall within the provisions of Article 25 of Law No. 17.555 of September 18, 2002, must request their registration in the Securities Market Registry, Section Companies with State Participation, presenting the following information:

a. name, main activity, address, telephone, and email; b. authenticated copy of the bylaws or articles of association. In the case of non-resident companies, the bylaws or articles of association must be translated and legalized, and they must also present an updated certificate issued by the competent authority of the country of origin or a notarial certificate certifying that the company is legally constituted and in force; c. registration number in the Single Tax Registry of the General Tax Directorate and in the Social Security Bank. In the case of non-resident companies, certificates from the equivalent tax authorities of their country of origin, translated and legalized, must be presented; d. list and participation of partners or shareholders; e. list of senior management, according to the definition established in Article 143, indicating name, home address, and identity card number. f. fiscal year-end date;

Diagonal Fabini 777 - C.P. 11100 - Tel.: (598 2) 1967 - Montevideo, Uruguay - www.bcu.gub.uy CIRCULAR NO. 2452

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g. Consolidated financial statements of the group belonging to the last fiscal year, accompanied by a Compilation Report, duly signed and with the corresponding professional stamps. In cases where consolidation is not required, a sworn declaration indicating the reasons why the company does not prepare consolidated financial statements must be presented; h. Individual financial statements corresponding to the last fiscal year, accompanied by a Compilation Report, duly signed and with the corresponding professional stamps.

The burden of registration, as well as the maintenance of the periodic information to be provided, is the exclusive responsibility of the companies covered by the provisions of Article 25 of Law No. 17.555 of September 18, 2002.

Any modification to the information provided at the time of registration must be communicated to the Central Bank of Uruguay within 5 (five) business days of occurrence or authorization.

Registration in the Securities Market Registry does not confer upon the companies in question the status of Public Offering Securities Issuers.

The Central Bank of Uruguay may request additional documentation and information to that indicated in this article, when deemed pertinent for the purpose of processing the registration request in the Securities Market Registry.

JUAN PEDRO CANTERA Superintendent of Financial Services 2022-50-1-01663

Diagonal Fabini 777 - C.P. 11100 - Tel.: (598 2) 1967 - Montevideo, Uruguay - www.bcu.gub.uy CIRCULAR NO. 2452