Decree 2026/K.2 on Transfers to Notified Foreign Bank and Intercompany Accounts

1 Decree concerning transfers to and from notified foreign bank accounts and intercompany accounts 2026/K.2 (General Foreign Exchange License) This translation is for convenience and administrative purposes only. In case of conflict, the Dutch version (Besluit inzake overboekingen naar aangemelde buitenlandse bank- en gea஼lieerde rekeningen 2026/K.2 (algemene deviezenvergunning)) will prevail. De Centrale Bank van Aruba (CBA), with regard to articles 10 and 16 of the State Ordinance Foreign Exchange Transactions (SOFET), has decided as follows: Article 1 Definitions In this decree, the following definitions apply: a. resident: resident as referred to in article 1, sections b, c, and d of the SOFET; b. foreign bank account(s): account(s) held by a resident with a foreign bank, such as (interest-bearing) current account(s), savings, and time deposit account(s); c. foreign intercompany account(s): all claims on and liabilities to foreign-a஼liated enterprises (except equity) d. to notify: the completion and digital submission of the “Notification form - Foreign Assets and Liabilities Accounts (Notification form - FALAs)”, which can be downloaded from the website of the CBA www.cbaruba.org. e. threshold: a limit value of Afl. 1,500,000. Article 2

1. The CBA grants a general foreign exchange license to residents to make transfers to their notified foreign bank accounts and intercompany accounts via the local commercial banks.

2. For that purpose, residents who hold one (or more) foreign bank- and intercompany accounts, with a balance or annual transaction(s) of Afl. 1,500,000 or more, shall notify their foreign bank accounts and intercompany accounts to the CBA and submit the mandatory reports as indicated in its Decree Balance of Payments Reporting Instructions 2026 (Decree RI 2026).

3. The CBA may provide the commercial banks with further instructions for the completion of the transfers referred to in the first paragraph. Article 3

2 If the CBA is of the opinion that, as a consequence of the payment transactions with foreign countries, the foreign exchange reserves position of the country is seriously aஹected, or that such a development threatens to occur, the CBA may, pursuant to article 9, third paragraph of the SOFET, take any measures it deems necessary with regard to the transactions mentioned in this Decree. Article 4 The Decree concerning Foreign Exchange Transactions 2023/K.2 (general foreign exchange license) regarding transfers to and from notified foreign accounts of April 24, 2023, is revoked as of the date that this Decree enters into force. Article 5 This Decree enters into force on June 15, 2026, and may be cited as Decree concerning transfers to notified foreign bank accounts and intercompany accounts 2026/K.2 (General Foreign Exchange License). Oranjestad, June 15, 2026 Centrale Bank van Aruba Miriam M. Gonzalez Interim- President