Circular CONAU 1-1725 RUNOR 1-1961: Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I.-E.M.-A.R.). Adjustments.

"2026 - YEAR OF ARGENTINE GREATNESS" COMMUNICATION “A” 8440 20/05/2026 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1725, RUNOR 1-1961: Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I.-E.M.-A.R.). Adjustments.

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We address you to inform you of the modifications introduced in the referenced information regime as a result of the issuance of Communication A 8423. In this regard, the following changes are made:

• Section 1. Minimum Cash of the information regime is adjusted.
• Validation controls 102 and 182 of point 6.1.4.2. of Section 6 on Submission of Information to the Central Bank are adjusted. The corresponding sheets to be replaced in the ordered texts of this information regime are attached. We salute you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Diego J. de Brito Ferra Rodrigo J. Danessa Submanager of Prudential Regimes and Audit Standards Main Manager of Information Regime and Information Centralizations ANEXO (ANNEX)

1.3. Period Integration Code 205030/001 Creditor balances recorded in current accounts opened at the BCRA, in pesos, will be included. Code 205035/M Creditor balances of sight accounts of financial institutions opened at the BCRA in US dollars or other foreign currencies, will be included. Code 205040/M Creditor balances of special guarantee accounts in favor of electronic clearing chambers, according to point 2.1.3. of the ordered text on Minimum Cash, and other special accounts opened at the BCRA (operations linked to credit cards, ATMs, etc.), will be recorded. Code 205050/M Creditor balances of current accounts of non-bank financial institutions opened at commercial banks for the integration of the minimum cash requirement, will be included. Code 205055/001 Creditor balances of special current accounts opened at the BCRA, linked to the provision of social security benefits under the National Social Security Administration, will be reported. Code 210100/TP The portion of the average balances of national public bonds in pesos deposited in the “Subaccount 60 of minimum cash” established in the “Central Registry and Clearing of Public Liabilities and Financial Trusts - CRyL -” and the corresponding amounts for LELIQ effectively used to integrate guarantees covering net debtor balances arising in the clearing processes of peso operations of electronic clearing chambers (without exceeding 50% of the guarantees required for each product), which are allocated to integrate minimum cash in pesos in the cases provided in points 1.2. (paragraph 8), 1.3.16., and 1.3.17. of the Minimum Cash regulations, identified by type of national public bond, will be reported. Consequently, the amount to be recorded in this code will include the amounts reported in codes 210104/TP, 210105/TP, 210106/TP and 210109/TP, as well as those amounts allocated to integrate deposits of non-national and private bonds in pesos. If Code 210100 (n) > ∑ (Codes 210104/TP (n), 210105/TP (n), 210106/TP (n) and 210109/TP (n)), it will be required that this remaining amount does not exceed the requirements determined for deposits in pesos of private and public bonds (except national): ∑Code 210100/TP(n) - ∑ (Codes 210104/TP(n), 210105/TP(n), 210106/TP(n) and 210109/TP(n)) ≤ (∑ Code 11010X/001(n-1) * ep (n) + ∑Code 10120X/001 (n-1) * ep(n) + Code 110500/001(n-1) * ep(n)). 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: 33a. COMMUNICATION “A” 8440 Validity: 17/04/2026 Page 6

The balance recorded in code 210100/TP is a specific application of the total holdings reported in item 500000/TP for species in pesos, and therefore, its balance is included in said item, and the reported TP code must correspond to a species in pesos. Codes 210200/TP This code will be used to report the portion of average balances deposited in the “Subaccount 60 minimum cash”, established in the CRyL, when applied to integrate minimum cash by deposits in private and public bonds (except national) in US dollars, identified by type of national public bond. The amount recorded in code 210200/TP shall not exceed the amount of requirements determined for deposits in private and public bonds (except national), in their respective currencies. ∑Code 210200/TP(n) ≤ (∑ Code 11010X/010(n-1) * ep (n) + ∑Code 10120X/010(n-1) * ep(n) + Code 110500/010(n-1) * ep(n)) The balances recorded in this item are a specific application of the total holdings reported in items 500000/TP, and therefore, their balances are included in said item. The TP code reported in item 210200/TP must correspond to a species in US dollars. Integration in US dollars of requirements in other foreign currencies. Code 255035/M The relevant portion of balances reported in item 205035/010, allocated to integrate the requirement in foreign currency M (for M ≠ 010), will be reported. ∑ 255035/M ≤ Item 205035/010. Code 255040/M The relevant portion of balances reported in item 205040/010, allocated to integrate the requirement in foreign currency M (for M ≠ 010), will be reported. ∑ 255040/M ≤ Item 205040/010 Code 255050/M The relevant portion of balances reported in item 205050/010, allocated to integrate the requirement in foreign currency M (for M ≠ 010), will be reported. ∑ 255050/M ≤ Item 205050/010 Integration with BOTE, LELIQ, NOBAC and/or TPN in pesos allowed The following items will be used to report the admitted amounts applied to integrate the peso requirement for the period and daily, as indicated in points 1.3.16. and 1.3.17. of the regulations on “Minimum Cash”. 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: 39a. COMMUNICATION “A” 8440 Validity: 17/04/2026 Page 7

The balances recorded in code 210106 are a specific application of the total holdings reported in item 210100 for these instruments, and therefore, their balances are included in this latter item, as well as in the corresponding code 500000. Code 210109/TP The relevant portion of average balances of national public bonds in pesos provided for in point 1.3.17. of the regulations on “Minimum Cash”, deposited in the “Subaccount 60 minimum cash”, established in the CRyL, which is applied to integrate the peso requirement, will be reported. This item will be identified with the corresponding TP code for the cited bonds. The balances recorded in code 210109 are a specific application of the total holdings reported in item 210100 for these bonds, and therefore, their balances are included in this latter item, as well as in the corresponding code 500000. Code 500000/TP Balances of the aforementioned subaccount 60 for national public bonds and BCRA monetary regulation instruments valued at market value will be included. Likewise, corresponding amounts for LELIQ effectively used to integrate guarantees covering net debtor balances arising in the clearing processes of peso operations of electronic clearing chambers, without exceeding 50% of the guarantees required for each product, will be included. Its balance for each TP species will be applied to integrate the requirements determined on codes 300000/TP. It may also be applied, where applicable, to cover total or partial requirements determined on codes 10120X/M, 11010X/M and 110500/M. These applications will be reported using codes 210100/TP and 210200/TP. For BOTE, LELIQ and NOBAC species and national public bonds in pesos provided for in point 1.3.17. of the regulations on “Minimum Cash” (TP), it will be verified that the sum of amounts used to integrate peso positions does not exceed the amount recorded in item 500000 of each of these species: () Items 210109 only for national public bonds in pesos provided for in point 1.3.17. of the regulations on “Minimum Cash”. 1.4. Transferable Requirement Code 750000/M-TP The amounts of unmet requirements (ENI) for each of the currencies and/or debt instruments with respect to which the entity exercises the transfer option will be reported. For its calculation, the numerals of the reporting period will be computed, divided by the number of days in the period to which the transfer is made. 1.4.1. Foreign currency, securities and BCRA monetary regulation instruments. To determine the transfer of the requirement, the following methodology will be used: EEMA (n) = [EEF (n)] + [ENI (n-1)] 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: 39a. COMMUNICATION “A” 8440 Validity: 17/04/2026 Page 9 500000/9132 ≥ 210100/9132 500000/9166 ≥ 210100/9166 500000/13000 ≥ 210100/13000 500000/14000 ≥ 210100/14000 500000/TP ≥ 210100/TP ()

Code 809000/001 The moving average balance, at the end of the last 12 periods prior to the reporting period, of peso financings (Loans and Financial Leasing Credits) granted to SMEs when they are legal entities, taking into account the definition contained in the regulations on “Determination of Micro, Small and Medium Enterprise status”, will be included. Code 810000/001 The moving average balance, at the end of the last 12 periods prior to the reporting period, of peso financings (Loans and Financial Leasing Credits) granted to the Non-Financial Private Sector, will be recorded. Code 824100/001 The admitted amounts for “A” Group entities or G-SIB branches or subsidiaries -in pesos-, as provided in subsection d) of point 1.3.16., integrable with BOTE and/or public bonds provided for in point 1.3.17. of the regulations on “Minimum Cash”, will be recorded. Code 824200/001 The admitted amounts for financial institutions -in pesos -, as provided in subsections a) and b) of point 1.3.16., integrable with BOTE and/or public bonds provided for in point 1.3.17. of the regulations on “Minimum Cash”, will be recorded. Code 825000/001 The admitted amounts -in pesos- integrable with LELIQ and/or NOBAC and/or national public bonds in pesos, provided for in point 1.3.17. of the regulations on “Minimum Cash”, will be recorded. Code 83300X/001 The monthly average of the total daily cash withdrawals, corresponding to the month prior to the reporting period, from ATMs located in jurisdictions belonging to category III, established in Section 2. of the regulations on “Categorization of localities for financial institutions”, will be recorded. X=1 will be used to indicate ATMs located in the entity's operational offices, and X=2 for those outside them. Code 84000X/001 The monthly average of the total daily cash withdrawals, corresponding to the month prior to the reporting period, from ATMs located in jurisdictions belonging to categories IV, V and VI, established in Section 2. of the regulations on “Categorization of localities for financial institutions”, will be recorded. X=1 will be used to indicate ATMs located in the entity's operational offices, and X=2 for those outside them. Code 860000/001 Portion of the amount declared in item 210106/13000 corresponding to the monthly average of daily balances of LELIQ effectively used to integrate guarantees covering net debtor balances arising in the clearing processes of peso operations of electronic clearing chambers -without exceeding 50% of the guarantees required for each product-. It will be verified that: 860000/001 <= 210106/13000. 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: 38a. COMMUNICATION “A” 8440 Validity: 17/04/2026 Page 14

B- Deposits of national public bonds and BCRA monetary regulation instruments (normal and habitual quotation for significant amounts in domestic markets) Position (TPNyRM)/TP = (906000/TP + 661000/TP) – (905000/TP – 651000/TP + 750000/TP(n-1) – 671000/TP) -Code 905000/TP = ∑ (Code 300XXX/TP * ep(n)) -Code 906000/TP = value to be recorded according to the species in question: Species Calculation 9132 500000/9132 – 210100/9132 9166 500000/9166 – 210100/9166 13000 500000/13000 – 210100/13000 14000 500000/14000 – 210100/14000 Other TP 500000/TP – (210100/TP or 210200/TP) (*) Items 210109 only for national public bonds in pesos provided for in point 1.3.17. of the regulations on “Minimum Cash”. -Code 210100/TP ≤ Position (TPNyRM)/TP (where TP identifies a species in pesos) -Code 210200/TP ≤ Position (TPNyRM)/TP (where TP identifies a species in US dollars) X = code of residual term band according to point 1.2.3. in codes 11010X/ and 10120X, whether in pesos or foreign currency. M = foreign currency ep(n) = minimum cash requirement for the period for that concept. 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: 41a. COMMUNICATION “A” 8440 Validity: 17/04/2026 Page 19

1.10.2. Integration 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 CODE CONCEPT REFERENCES 200000/M INTEGRATION BY CURRENCY 205030/001 Current accounts at the BCRA Real integration 205035/M Sight accounts at the BCRA Real integration 255035/M Sight accounts at the BCRA Relevant portion of amount reported in 205035/010 205040/M Special accounts at the BCRA. Real integration 255040/M Special accounts at the BCRA. Relevant portion of amount reported in 205040/010 205050/M Current accounts of non-bank financial institutions in commercial banks Real integration 255050/001 Current accounts of non-bank financial institutions in commercial banks Relevant portion of amount reported in 205050/010 205055/001 Special current accounts at the BCRA for crediting social security benefits Real integration 210100/TP Application of national public bonds and monetary regulation instruments in pesos deposited in CRyL accounts. Relevant portion of amount reported in 500000/TP 210200/TP Application of national public bonds in US dollars deposited in CRyL accounts. Relevant portion of amount reported in 500000/TP 210104/TP Application of “National Treasury Bonds deposited in the CRyL.- linked to item 102200/001. Relevant portion of amount reported in items 210100/TP and 500000/9132-9166 210105/TP Application of “National Treasury Bonds deposited in the CRyL.- linked to remaining admitted concepts. Relevant portion of amount reported in items 210100/TP and 500000/9132-9166 210106/TP Application of Leliq and/or Nobac deposited in the CRyL Relevant portion of amount reported in items 210100/TP and 500000/13000-14000 210109/TP Application of TP in pesos, as established in points 1.3.16. and 1.3.17. of the regulations, deposited in the CRyL Relevant portion of amount reported in items 210100/TP and 500000/TP INTEGRATION BY TYPE OF NATIONAL PUBLIC BONDS AND BCRA MONETARY REGULATION INSTRUMENTS 500000/TP Subaccount 60 minimum cash in the CRyL for national public bonds and BCRA monetary regulation instruments. Real integration DAILY POSITIONS 451000/M Minimum daily requirement 451200/M Minimum daily requirement on deposits and term obligations 4520xx/M Daily minimum integration xx = days first to last of the reporting month Version: 35a. COMMUNICATION “A” 8440 Validity: 17/04/2026 Page 22

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 CODE CONCEPT REFERENCES 824100/001 Maximum admitted amount of requirement integrable with BOTE – Concepts point 1.3.16. d) of the regulations. 824200/001 Maximum admitted amount of requirement integrable with BOTE – Concepts point 1.3.16. a) and b) of the regulations. 825000/001 Maximum admitted amount of requirement integrable with LELIQ / NOBAC / TPN point 1.3.17. 83300X/001 Cash withdrawal from ATMs in jurisdictions of cat. III 84000X/001 Cash withdrawal from ATMs in jurisdictions of cat. IV, V and VI 860000/001 Integration with LELIQ used as guarantee in clearing processes 871000/001 Average balance of peso investment project financings granted to SMEs, as provided in point 6.4.1. of the regulations on “Minimum Cash”. 872000/001 Average balance of working capital financings and discount of deferred payment checks and other documents in pesos granted to SMEs, as provided in point 6.4.2. of the regulations on “Minimum Cash”. 873000/001 Average balance of special peso financings granted to SMEs, as provided in point 6.4.3. of the regulations on “Minimum Cash”. 900000/M CONTROL TOTALS 907000/M Total requirement on included obligations 903000/M Total monthly minimum cash requirement 903200/M Total monthly minimum cash requirement on deposits and term obligations 904000/M Total monthly integration of minimum cash 905000/TP Total monthly minimum cash requirement 906000/TP Total monthly integration of minimum cash Version: 31a. COMMUNICATION “A” 8440 Validity: 17/04/2026 Page 24

6.1.4.2. Validation errors applicable to the design of record 5751. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 6. Minimum cash and application of resources. Code Legend Cause 101 REFERENCE FILE NOT FOUND The reference file was omitted or the design does not correspond to 5751, or it is empty. 102 CURRENCY CODE / SPECIES DOES NOT MATCH The following situations were verified:

• Having reported only items 903000, 904000, 905000, 906000 and 907000, a currency/species code different from 00000 (point 6.1.1.5.) of these instructions was reported;
• items 102090 and/or 102350 were reported, with a currency code different from 00010;
• items 101460, 101470, 102400, 205035 were reported with a currency code of 00001;
• having reported items with code 3XXXXX, 5XXXXX, 905000, 906000, 210100 and/or 210200, a currency code was reported;
• having reported item codes different from 3XXXXX, 5XXXXX, 905000, 906000, 210100 210200, 600000 and/or 750000, a species code was reported;
• items 210104, 210105 and/or 210106 were reported with an admitted species code for each of them;
• items 255035, 255040 or 255050 were reported with a currency code of 00010.
• items 210109 and/or 510000 were reported with a species code that does not correspond to national public bonds in pesos subscribed from 1.6.21 as established in point 1.3.17. of the TO on Minimum Cash. 103 C6 - 5751 DOES NOT FIT IN REGULATIONS The amount reported in field 6 of design 5751 for item 750000/M-TP recalculated as provided in point 6.1.1.4. subsection iii), exceeds the current limit regarding the adjusted minimum cash requirement (application from March/02). Version: 8a. COMMUNICATION “A” 8440 Validity: 17/04/2026 Page 11

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 6. Minimum cash and application of resources. Code Legend Cause 161 MISSING ITEM 907000/M-5751 The amount corresponding to the total requirement on included obligations for the specified currency code(s) was not reported. 162 C6 OF ITEM 907000/M INCORRECTLY REPORTED-5751 The amount reported for this item in design 5751, for the specified currency code(s), does not match the calculation made at the BCRA, taking into account what is indicated in point 6.1.1.4. i) of these instructions. 171 INCONSISTENCY IN ITEMS 210X00 Amount reported for item 210200, without reporting any of the codes 11010X/010, 10120X/010 and/or 110500/010. 172 ITEMS 210100/TP AND/OR 210200/TP INCORRECTLY REPORTED The amount reported, net of the amount of items 210104/TP and/or 210105/TP and/or 210106/TP and/or 210109/TP in the case of item 210100/TP, is greater than the requirement determined for these concepts. 176 INCONSISTENCY IN ITEM 210105 (SPECIES 9132-9166) The sum of amounts reported in item 210105/TP is greater than the sum of amounts reported in items 824X00/001 of SALDOS-PROMEDIOS.TXT from the period prior to the reporting month. 182 INCONSISTENCY IN ITEM 500000/TP (SPECIES 9132, 9166, 13000 AND 14000 and national public bonds in pesos subscribed from 1.6.21 as established in point 1.3.17. of the TO on Minimum Cash) The amount declared in item 500000/TP is less than the amount declared in item 210100/TP. Version: 15a. COMMUNICATION “A” 8440 Validity: 17/04/2026 Page 15