Circular OPASI 2-741: Remote Account Opening. Adaptation.

"2026 - YEAR OF ARGENTINE GREATNESS" COMMUNICATION “A” 8444 04/06/2026 TO FINANCIAL ENTITIES: Ref.: Circular OPASI 2-741: Remote Account Opening. Adaptation.

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We address you to inform you that this Institution has adopted the resolution which, in its pertinent part, establishes: “– Order that financial entities that admit remote account opening through electronic and/or communication media –in accordance with points 4.16. and 12.10. of the consolidated texts on Savings Deposits, Salary and Special Accounts, and Regulation of the Bank Current Account, respectively– may assign any operating branch for the purpose of registering accounts opened remotely, which must be communicated to the client at the time of assignment.” Regarding this, we provide you with the sheets that, replacing those previously issued, should be incorporated into the consolidated texts on Savings Deposits, Salary and Special Accounts, and Regulation of the Bank Current Account. In this regard, we remind you that on this Institution’s website www.bcra.gob.ar, by accessing “Sections – Financial System – LEGAL AND REGULATORY FRAMEWORK – Consolidations and Summaries – Consolidated General Regulatory Texts”, you will find the modifications made with text highlighted in special characters (strikethrough and bold). We remain, yours sincerely, BANCO CENTRAL DE LA REPÚBLICA ARGENTINA Darío C. Stefanelli Marina Ongaro Chief Manager of Emission and Regulatory Applications Deputy General Manager of Financial Regulation ANEXO

ii. The legal entity must submit to the branch where the account is registered, within 60 calendar days of the opening request being made, a certified copy of the bylaws or articles of incorporation with proof of registration by the competent corporate oversight authority in the Public Registry of the corresponding jurisdiction, except when the entity obtains it electronically or digitally as provided in point 4.1.2. The financial entities may assign any operating branch for the purpose of registering accounts opened remotely, which must be communicated to the client at the time of assignment. 4.16.2. When requested by another financial entity authorized to operate in the country for the purpose of processing an account opening request under point 4.16.1., financial entities may –in accordance with article 39, subsection d) of Law 21.526– provide information regarding their clients that allows: i. establish their identity and personal data, when dealing with natural persons; ii. establish the legal personality attributes and profile, as well as the identity and personal data of legal representatives or attorneys-in-fact, when dealing with legal entities. For these purposes, entities must previously obtain the respective client’s consent and comply with the requirements set forth in Law 25.326 on Personal Data Protection (and amendments). 4.17. Remote account closure or at any branch. The entities must facilitate efficient account closure for clients. When the holder qualifies as a financial services user, financial entities must admit account closure both at any branch –not necessarily the one where the account is registered– and through the use of simple, effective, and immediate electronic communication mechanisms that allow the account to be closed in a single act (such as email, telephony, Internet banking –“home banking”–, automated teller machines (ATMs), and self-service terminals). To this effect, financial entities must enable at minimum the use of Internet banking –“home banking”–. If the account holds funds, the user must proceed with a total withdrawal of the balance. Without prejudice to this, at the user’s option, account closure will proceed by transferring said funds to immobilized balances according to the procedure established generally for the treatment of such balances (point 4.6.). B.C.R.A. SAVINGS DEPOSITS, SALARY AND SPECIAL ACCOUNTS Section 4. General Provisions. Version: 4th COMMUNICATION “A” 8444 Validity: 05/06/2026 Page 11

In all cases, the entity must provide –in that same act– proof of the respective closure procedure, and may not accrue any type of commission and/or charge from the date of submission of the corresponding request. When dealing with holders who do not meet the condition of financial services users, account closure will be carried out within agreed times and forms. 4.18. Special identification procedures for contributions to electoral campaigns. Law 27.504 –amending Law 26.215–. 4.18.1. Account opening. The financial entities that open “Special Current Accounts for Legal Entities” to the order of political groups or electoral alliances, according to the requirement established by the official letter issued by the Federal Court with electoral jurisdiction, must register the following data: 4.18.1.1. Name and duration. The name of the alliance registered with the electoral court will be used. The duration may not exceed 30 calendar days from the date of the general or runoff election, or primary, open, simultaneous, and mandatory elections, as applicable. After this period expires, the financial entity will close the account, transferring remaining funds to accounts belonging to political groups that are part of the alliance, according to the proportion corresponding to each party informed at the time of opening. 4.18.1.2. Political groups that make up the alliance. Prior to opening the electoral alliance account, entities must collect data on the political groups that make up the alliance (name, duration, real and legal addresses, registration number, and economic-financial managers or treasurers, according to data held by the electoral court), including the unique bank accounts they hold, for the purpose of carrying out eventual transfers of remaining funds at account closure. 4.18.1.3. Real and legal addresses registered with the electoral court. 4.18.1.4. Registration number in the electoral court registry. 4.18.1.5. List of authorized persons to operate the account, as provided in articles 27 and 31 of Law 26.215. The use of sub-accounts –as provided in article 23 of Decree No. 443/11 of the National Executive Power– will be considered a strictly operational modality. B.C.R.A. SAVINGS DEPOSITS, SALARY AND SPECIAL ACCOUNTS Section 4. General Provisions. Version: 6th COMMUNICATION “A” 8444 Validity: 05/06/2026 Page 12

SAVINGS DEPOSITS, SALARY AND SPECIAL ACCOUNTS CONSOLIDATED TEXT ORIGINATING NORM OBSERVATIONS Sec. Point Para. Comm. Annex Chap. Sec. Point Para. 4. 4.14. “A” 5928 10. Sub-Comm. “A” 6236, 6483, 6639, 6709 and 6762. 4.15. “B” 11269 4.16. “A” 6059 Sub-Comm. “A” 6273 and 8444. 4.17. “A” 6448 2. 4.18. “A” 6714 4.19. “A” 6893 Sub-Comm. “A” 6941, 7478, 8131. 4.20. “A” 7115 Sub-Comm. “A” 7117, 8131 and “B” 11952. 4.21. “A” 7225 Sub-Comm. “A” 8131. 4.22. “A” 7269 Sub-Comm. “A” 7589, 7675 and 8131. 4.23. “A” 7675 2., 3. and 4. Sub-Comm. “A” 8131. 4.24. “A” 7260 5. 5.1. “B” 10567 5.2. “A” 7181 2. Sub-Comm. “A” 8092. 5.3. “A” 7484 2. Sub-Comm. “A” 8131. 5.4. “A” 8299

The financial entities may not have any type of participation or linkage –in the latter case, in accordance with point 1.2.2. of the TO on Large Credit Risk Exposures– with non-financial companies that operate and/or administer these ATMs, except that the same conditions of free service regarding commissions and/or charges are observed as entities apply to operations processed on salary/social security accounts and accounts for the payment of social assistance plans or programs. In cases where non-financial companies operate their own ATMs and designate a financial entity as administrator, the following aspects must be met: 12.8.1. The administrative financial entity must: − Represent said company before the corresponding electronic clearing chamber. − Assume responsibility for the non-financial company’s compliance with obligations established to interact with the ATM network. 12.8.2. ATM network administrative companies, and participating financial entities as applicable, will be responsible for arranging necessary means, in accordance with the TO on Principles for Financial Market Infrastructures, so that the non-financial company can participate in said networks under equal conditions with respect to the rest of participating financial entities. 12.9. Guarantee deposit accounts for futures and options operations. When these accounts are used by markets or capital clearing chambers exclusively for the deposit of third-party guarantees, their name must carry the addition “Third-Party Guarantee”. 12.10. Remote account opening. 12.10.1. When financial entities admit remote account opening through electronic and/or communication media, they must comply with the following requirements: 12.10.1.1. Ensure that such media allow them to fully comply with regulations on anti-money laundering and counter-terrorist financing –especially regarding customer identification and due diligence–, as well as with other applicable provisions. B.C.R.A. REGULATION OF THE BANK CURRENT ACCOUNT Section 12. General Provisions. Version: 8th COMMUNICATION “A” 8444 Validity: 05/06/2026 Page 6

12.10.1.2. The procedures, technologies, and controls used for remote opening of said accounts must ensure compliance with provisions on electronic channels and those related to the preservation, integrity, authenticity, and confidentiality of information and documents used, for the purpose of protecting them against alteration or destruction, as well as unauthorized access or use. 12.10.1.3. In the case of accounts in the name of legal entities, the following must be met: i. Financial entities must adopt procedures, technologies, and controls that allow verifying the identity of the natural person requesting opening as a legal representative or attorney-in-fact, the authenticity of instruments accrediting the invoked representation, and the identifying data of the legal entity, which may include requesting information from public and/or private databases for comparison with data received from the applicant. ii. The legal entity must submit to the branch where the account is registered, within 60 calendar days of the opening request being made, a certified copy of the bylaws or articles of incorporation with proof of registration by the competent corporate oversight authority in the Public Registry of the corresponding jurisdiction, except when the entity obtains it electronically or digitally as provided in point 1.3.2.4. The financial entities may assign any operating branch for the purpose of registering accounts opened remotely, which must be communicated to the client at the time of assignment. 12.10.2. When requested by another financial entity authorized to operate in the country for the purpose of processing a remote opening request for a current account under the previously described conditions, financial entities may –in accordance with article 39, subsection d) of Law 21.526– provide information regarding their clients that allows: i. establish their identity and personal data, when dealing with natural persons; ii. establish the attributes of their legal personality and profile, as well as the identity and personal data of legal representatives or attorneys-in-fact, when dealing with legal entities. For these purposes, entities must previously obtain the respective client’s consent and comply with the requirements set forth in Law 25.326 on Personal Data Protection (and amendments). B.C.R.A. REGULATION OF THE BANK CURRENT ACCOUNT Section 12. General Provisions. Version: 4th COMMUNICATION “A” 8444 Validity: 05/06/2026 Page 7

12.11. Special identification procedures for contributions to electoral campaigns. Law 27.504 –amending Law 26.215–. 12.11.1. Account opening. The financial entities that open bank current accounts to the order of political groups or electoral alliances, according to the requirement established by the official letter issued by the Federal Court with electoral jurisdiction, must register the following data: 12.11.1.1. Name and duration. The name of the alliance registered with the electoral court will be used. The duration may not exceed 30 calendar days from the date of the general or runoff election, or primary, open, simultaneous, and mandatory elections, as applicable. After this period expires, the financial entity will close the account, transferring remaining funds to accounts belonging to political groups that are part of the alliance, according to the proportion corresponding to each party informed at the time of opening. 12.11.1.2. Political groups that make up the alliance. Prior to opening the electoral alliance account, entities must collect data on the political groups that make up the alliance (name, duration, real and legal addresses, registration number, and economic-financial managers or treasurers, according to data held by the electoral court), including the unique bank accounts they hold, for the purpose of carrying out eventual transfers of remaining funds at account closure. 12.11.1.3. Real and legal addresses registered with the electoral court. 12.11.1.4. Registration number in the electoral court registry. 12.11.1.5. List of authorized persons to operate the account, as provided in articles 27 and 31 of Law 26.215. The use of sub-accounts –as provided in article 23 of Decree No. 443/11 of the National Executive Power– will be considered a strictly operational modality. 12.11.2. Identification of contributors and traceability of contributions. The financial entities must: a) reliably identify those who make private donations or contributions to political groups and/or donations to the Permanent Party Fund; b) report the identity of those who make said donations or contributions to the destination political groups or to the National Electoral Directorate, in the case of those destined for the Permanent Party Fund, according to the procedure established by the latter for this purpose; c) allow for the reversal of the contribution if it is not accepted by the recipient, without needing to state a cause. For the purpose of reliably identifying those who make donations or contributions, financial entities must arrange necessary means to obtain and verify –in all cases and without a minimum amount limit– the following data: full surname and name or corporate name (as applicable), type and number of document –in the case of natural persons–, and unique tax identification key (CUIT) or unique labor identification code (CUIL) or identification key (CDI), as applicable. The supporting elements and information supports containing reproductions must be preserved by entities in accordance with the TO on Instrumentation, Preservation, and Reproduction of Documents. When the operational modality through which the contribution is processed does not provide for the possibility of reversing the operation –such as in cases of cash deposits or checks–, at the time of identifying the donor, the Uniform Bank Key (CBU) number of a demand deposit account, opened at any financial entity in the country in their name, must also be obtained, so that, if the contribution is not accepted by the recipient, the political group or National Electoral Directorate –as applicable– can process the return of the contribution by making an electronic fund transfer. If they do not have an account opened in their name, they must be requested to provide an email address and/or phone number. In the case where the contribution beneficiary requests its reversal and it cannot be carried out –for example, transfers returned due to closed accounts–, financial entities must keep those funds in immobilized balances available to the contributor and notify such situation to the contribution beneficiary through electronic communication media. The information on the aforementioned operation must be presented by financial entities upon request of the National Electoral Judiciary, in accordance with the regime established by that body. 12.12. Unified Financial and Economic Record. The information arising from the “Unified Financial and Economic Record” –established by Resolution No. 92/21 of the Ministry of Productive Development– will be considered for compliance with requirements contained in these regulations. B.C.R.A. REGULATION OF THE BANK CURRENT ACCOUNT Section 12. General Provisions. Version: 2nd COMMUNICATION “A” 8444 Validity: 05/06/2026 Page 9

REGULATION OF THE BANK CURRENT ACCOUNT CONSOLIDATED TEXT ORIGINATING NORM OBSERVATIONS Sec. Point Para. Comm. Annex Chap. Sec. Point Para. 12. 12.6.1. “A” 5127 3. Sub-Comm. “B” 9961 and “A” 5164, 5212, 5473, 5718, 5927 and 7192. 12.6.2. “A” 5212 Sub-Comm. “A” 5718 and 7192. 12.7. “A” 5588 Sub-Comm. “A” 7337. 12.7.1. “A” 5588 Sub-Comm. “A” 7337, 7484, 7509, 8075 and 8131. 12.7.2. “A” 7337 Sub-Comm. “A” 8131. 12.8. “A” 5928 10. Sub-Comm. “A” 6236, 6483, 6639, 6709 and 6762. 12.9. B 11269 12.10. “A” 6273 Sub-Comm. “A” 8444. 12.11. “A” 6714 12.12. “A” 7260 13. 13.1. “A” 7181 2. Sub-Comm. “A” 8092. 13.2. “A” 7484 2. Sub-Comm. “A” 8131. 13.3. “A” 8299