Circular CONAU 1-1719: Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I.-E.M.-A.R.). Adjustments.

"2026 - YEAR OF ARGENTINE GREATNESS" COMMUNICATION “A” 8419 10/04/2026 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1719: Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I.-E.M.-A.R.). Adjustments.

---

We address you to inform you of the modifications introduced in the referenced information regime as a result of the issuance of Communications A 8378 (update of the Consolidated Text on Minimum Cash rules) and A 8397. Accordingly, adjustments have been made in Section 1. Minimum Cash. Finally, the corresponding sheets to be replaced in the consolidated text of this information regime are attached. We greet you cordially. CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Rodrigo J. Danessa Estela M. del Pino Suárez Manager of Information Regime Principal Manager of Information Regime and Information Centers Financial Services User

-Index- Section 1. Minimum Cash 1.1. General Instructions 1.2. Requirement for the period 1.3. Integration of the period 1.4. Transferable requirement 1.5. Daily minimum requirement and integration 1.6. Exemptions/Franchises 1.7. Charges 1.8. Other information 1.9. Control totals 1.10. Information model 1.11. Methodology for determining remuneration of balances in accounts opened at the BCRA Section 2. Methodology for calculating the contribution to the Deposit Guarantee Fund Section 3. Application of foreign currency lending capacity. Section 4. Transitional provisions. Section 5. Correlation guide with Balance Sheet accounts. Section 6. Daily Minimum Cash Position B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 5- CONSOLIDATED AND UPDATED TEXT OF THE INFORMATION REGIME ON MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M. and A.R) Version: 7th COMMUNICATION “A” 8419 Validity: 11/04/2026 Page 1

1.1. General Instructions Amounts will be recorded in thousands of pesos and US dollars, according to their origin. In case of concepts in foreign currencies other than the dollar, monthly averages of daily balances in the original currency will be calculated and converted at the transfer rate on the last business day of the month, communicated by the Trading Desk of the Central Bank of the Argentine Republic. Obligations, whether in pesos, foreign currency, or securities, will be classified into two groups, depending on whether they belong to entities included in Group “A” and subsidiaries/branches of G-SIB entities not included in that group, or the remaining entities. Regarding foreign currency obligations other than the US dollar, originating from pending settlement transfers abroad that exceed 72 business hours from the crediting date, the same conversion criterion provided for other obligations in those currencies will apply, but the requirement and integration will be charged to currency 010. The remaining items - except those detailed in the following paragraph - will be identified according to their original currency, in accordance with the coding provided in the Centralized Information Requirements System (SISCEN), table T0003, from which those not referenced with the “SWIFT” code will be excluded. Both national public securities or BCRA monetary regulation instruments captured through deposits, as well as those deposited by entities in the “Subaccount 60 minimum cash” to integrate their respective requirements, will be reported taking into account the Securities Box Code (Caja de Valores S.A.) assigned. The corresponding average balances will be expressed in thousands of pesos or US dollars according to the denomination currency of the security or instrument and its market value. The determination of the residual maturity structure of the previous month for fixed-term foreign currency deposits will be carried out by this Institution during the information processing stage.

1.2. Requirement 1.2.1. Amounts will be recorded as monthly averages of daily balances. 1.2.2. In case different minimum cash requirement rates apply for the same period, they will be determined for each sub-period. To this end, the rates in force during each sub-period will be applied. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 1. Minimum Cash Version: 13th COMMUNICATION “A” 8419 Validity: 11/04/2026 Page 1

For fixed-term and other time operations in pesos, the maturity bands and averages reported in the previous period and the rates of the reporting period will be considered for calculating the requirement of the month under report. Code 10141X/M In case of automatic maturity extension, the extended term will be considered constantly (180 days or more, as agreed). If the client opts for revocation of the extension, the remaining term until maturity will be computed. Code 101490/001 Time investments instrumented in non-transferable named certificates, in pesos, corresponding to public sector holders who have the right to exercise early cancellation option within less than 30 days from their establishment, will be included. Code 10145X/M Obligations from foreign financial lines instrumented through time deposits or acquisition of debt securities of related persons - point 1.2.2. of the Consolidated Text on Large Credit Risk Exposures - to which the requirement provided in point 1.3.5 of the “Minimum Cash” rules applies, will be recorded. Code 10171X/001 The amount of reprogrammed “CEDROS” deposits and the corresponding accrued CER will be included. The residual terms of each amortization service will be determined independently. Code 10180X/M Debt Securities, including bonds and restructured obligations, will be included, except for balances to be charged to item 10166X/001. The residual terms of capital installment payment obligations will be computed independently for each amortization service maturing within the year, counted from each of the position days to which the minimum cash applies. Code 10190X/001 Stock exchange sureties (passive) in pesos will be reported, as provided in point 1.3.13 of the “Minimum Cash” rules. Code 10206X/M Obligations from foreign financial lines not instrumented through time deposits or acquisition of debt securities, of related persons - point 1.2.2. of the Consolidated Text on Large Credit Risk Exposures - to which the requirement provided in point 1.3.6 of the “Minimum Cash” rules applies, will be reported. Obligations originating from foreign financial lines meeting the requirements of point 1.3.6., formalized until February 5, will be reported in item 102062/M, while those formalized from February 6 onwards will be reported in items 102061/M and/or 102062/M, depending on the applicable term. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 1. Minimum Cash Version: 26th COMMUNICATION “A” 8419 Validity: 06/02/2026 Page 3

Code 102100/M Unused balances of current account advances corresponding to formalized agreements that do not contain clauses enabling the entity to unilaterally and discretionarily cancel the possibility of using said margins will be recorded. Code 102150/M Commercial banks will report the total demand deposits of non-bank financial entities. Code 102090/010 Demand obligations from foreign transfers pending settlement that exceed 72 business hours from their crediting date will be included. Codes 101500/M, 102160/M and 300700/TP Obligations regarding which specific increases in requirement due to liability concentration have been established will be reported. For its computation, the following methodology must be applied: a) In the codes provided for deposits (demand and time) and other obligations, the monthly average of daily balances will be recorded, including deposits that verify an excessive concentration of liabilities (in holders and/or terms), on which the normal minimum cash rate for the considered period will be calculated. b) In codes 101500/M, 102160/M and 300700/TP, the monthly average of daily balances of deposits and other obligations verifying any of the factors described in point 1.6 of the “Minimum Cash” rules will be recorded. The requirement to apply will be that resulting from the difference between what is determined for these obligations and the normal calculated according to section a). The entity will report these items with the incremental requirement already