2025-07-23 | A 8283

Circular CONAU 1-1684 RUNOR 1-1911: R.I. - Financial Statements for Quarterly/Annual Publication (R.I. – P.). Adjustments.

The Central Bank of the Argentine Republic issued Communication “A” 8283 to implement adjustments to the Information Regime for quarterly and annual financial statement publication. The directive removes Rofex, MAE, and Matba entities while incorporating A3 Mercados into the trading scope for derivative instruments, and updates report 017 regarding earnings per share. These modifications take effect for information corresponding to the quarter ending June 30, 2025, with replacement sheets attached for the respective Ordered Texts.

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"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8283 23/07/2025 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1684, RUNOR 1-1911: R.I. - Financial Statements for Quarterly/Annual Publication (R.I. – P.). Adjustments.


We address you to communicate the adjustments related to the Information Regime referenced above. In this regard, the entities Rofex, MAE, and Matba were removed, and the entity A3 Mercados was incorporated into the "Trading Scope or Counterparty" data of Annex O – "Derivative Financial Instruments". On the other hand, report 017 (Statement of Earnings per Share) was adjusted. The incorporated modifications will take effect starting with the information corresponding to the quarter ended on 30/06/25. The replacement sheets for the respective Ordered Texts are attached. We greet you cordially. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Principal Manager of Information Regime and Information Centers Deputy General Manager of Information Regime and Protection to Users of Financial Services ANNEX

Contract Type Objective of Operations Coverage Type () Underlying Asset Settlement Type Trading Scope or Counterparty Weighted Average Term Originally Agreed Weighted Average Residual Term Weighted Average Term for Difference Settlement Amount () if applicable Information for its integration: Contract Type Futures; Forwards; Swaps; Options; Structured; Swap Transactions; Others Objective of Operations Performed Interest rate hedging; CER hedging; Foreign currency hedging; Credit hedging; Other hedges; Intermediation - own account -; Intermediation - third-party account - Coverage Type Fair value hedging; Cash flow hedging; Hedging of net investment in a foreign business as defined in NIC 21 Underlying Asset Foreign Currency; National Public Bonds; Foreign Public Bonds; Private Securities; Others Settlement Type Daily difference settlement; Settlement at maturity; With delivery of underlying; With difference settlement and delivery of underlying; Other Trading Scope or Counterparty BCBA; A3 Markets; Other domestic markets; Foreign self-regulated markets; OTC - Residents in the Country-Financial Sector; OTC - Residents in the Country-Non-Financial Sector; OTC - Residents abroad Weighted Average Term Originally Agreed Of the operations incorporated in each product line with similar remaining characteristics Weighted Average Residual Term of Final Maturity Of the operations incorporated in each derivative product line with similar remaining characteristics Weighted Average Term for Difference Settlement Of the operations incorporated in each product line with similar remaining characteristics. If no difference settlement applies, it must be completed with zero B.C.R.A. INFORMATION REGIME - FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (R.I. – P.) Annex O. Derivative Financial Instruments Version: 2nd. COMMUNICATION “A” 8283 Validity: 30/06/2025 Page 1

ANNEX 4 STATEMENT OF EARNINGS PER SHARE Report Code (Field 6): 017 Period 2 Date: Field 3 (Period under report) Period 1 Date: Field 4 (Same as previous fiscal year period) Consolidation Code (Field 5): 001 = Separate 002 = Consolidated (or individual) Accumulated since start of Period 2 Accumulated since start of Period 1 Field 7 NUMERATOR Field 16 Field 17 0101000000 Net income attributable to Shareholders of the Controlling Entity (1) (1) 0102000000 PLUS: Dilutive effects inherent to potential ordinary shares (1) (1) 0100000000 Net income attributable to Shareholders of the Controlling Entity adjusted for dilution effect (1) (1) DENOMINATOR Field 28 Field 29 0201000000 Weighted average of ordinary shares outstanding for the period (1) (1) 0202000000 PLUS: Weighted average of additional ordinary shares with dilutive effects. (1) (1) 0200000000 Weighted average of ordinary shares outstanding for the period adjusted for dilution effect (1) (1) 0300000000 Basic Earnings per Share (2) (2) 0400000000 Diluted Earnings per Share (2) (2) B.C.R.A. PRESENTATION OF INFORMATION TO THE CENTRAL BANK Section 12. Financial Statements for quarterly/annual publication. Version: 12th. COMMUNICATION “A” 8283 Validity: 30/06/2025 Page 14

ANNEX 4 The items will be recorded without a sign. Only the (-) sign is allowed for items identified with (1). (2) The items are not reported; they will be calculated by the BCRA. 0300000000 = 0101000000/0201000000 0400000000 = 0102000000/0202000000 MANDATORY FIELDS IF AMOUNT IS REPORTED ONLY IN FIELD 17: Field 7. Version: 16th. COMMUNICATION “A” 8283 Validity: 30/06/2025 Page 15 B.C.R.A. PRESENTATION OF INFORMATION TO THE CENTRAL BANK Section 12. Financial Statements for quarterly/annual publication.

Contracts with total attribute coincidence (fields 8 to 12) will be grouped in each item (field 7). (1) Field 8 will integrate the objective of performed operations according to the following table: 001= Interest rate hedging 002= CER hedging 003= Foreign currency hedging 004= Credit hedging 009= Other hedges 011= Intermediation – own account 012= Intermediation – third-party account (2) Field 9 will integrate the underlying asset according to the following table: 001= Foreign Currency 002= National Public Bonds 003= Foreign Public Bonds 004= Private Securities 009= Others (3) Field 10 will integrate the settlement type according to the following table: 001= Daily difference settlement 002= Settlement at maturity 003= With delivery of underlying 004= With difference settlement and delivery of underlying 009= Other (4) Field 11 will integrate the trading scope or counterparty according to the following table: 001= BCBA 009= Other domestic markets 011= Foreign self-regulated markets 015= A3 Markets 012= OTC – Residents in the Country - Financial Sector 013= OTC – Residents in the Country - Non-Financial Sector 014= OTC - Residents abroad (5) Field 12 will integrate the coverage type, if applicable, according to the following table: 000= Not applicable 001= Fair value hedging 002= Cash flow hedging 003= Hedging of net investment in a foreign business as defined in NIC 21 MANDATORY FIELDS 8 to 12, 16 and 28 to 29 Field 30: MANDATORY FOR field 10 = 001, 002 and 004 Allows C30 = 0 when C10 = 003 or 009 B.C.R.A. PRESENTATION OF INFORMATION TO THE CENTRAL BANK Section 12. Financial Statements for quarterly/annual publication. Version: 2nd. COMMUNICATION “A” 8283 Validity: 30/06/2025 Page 60