Circular CAMEX 1-1051: Survey of External Assets and Liabilities

. “Year of the Reconstruction of the Argentine Nation” “Year of the Reconstruction of the Argentine Nation” . COMMUNICATION “A” 8304 19/08/2025 TO FINANCIAL ENTITIES: Ref.: Circular CAMEX 1-1051: Survey of External Assets and Liabilities

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We address you to inform you that the following aspects corresponding to the Survey of External Assets and Liabilities, previously announced through Communication “A” 6401 and complementary communications, have been modified: Replace point 2 of the Annex, modified by Communication “A” 6795, with the following: “2. Declarations from the year 2017 through 2019 inclusive are governed by the following general guidelines: Sample and reporting frequency: To determine sample coverage, reporting thresholds are used, establishing three sample levels, whose participants will be determined each calendar year based on: 1) the sum of external asset and liability flows during the previous calendar year; and 2) the balance of external asset and liability holdings at the end of the previous calendar year. a. Principal sample: Any legal or natural person whose sum of external asset and liability flows during the previous calendar year, or the balance of external assets and liabilities at the end of that calendar year, reaches or exceeds US$ 50 million will fall into this category. Reporters in this group will submit quarterly interim reports for each quarter of the year and an annual declaration (which will allow them to supplement, ratify and/or correct the quarterly advances submitted). b. Secondary sample: Any legal or natural person whose sum of external asset and liability flows during the previous calendar year, or the balance of external assets and liabilities at the end of that calendar year, falls between US$ 10 million and US$ 50 million will fall into this category. This group of companies will submit only one annual declaration. c. Complementary sample: legal or natural persons whose sum of external asset and liability flows during the previous calendar year, or the balance of external assets and liabilities at the end of that calendar year, falls between US$ 1 million and US$ 10 million. Members of this group must also submit a single declaration per year, but a simplified version of the form will be made available to them. d. Legal or natural persons not included in any of the previous points (a, b or c), but who had debt with non-residents at the end of 2018 or 2019, must submit declarations for those years in their simplified format.

-2- For data submissions corresponding to the first quarter of 2020 through the fourth quarter of 2025 inclusive, the Survey of External Assets and Liabilities declaration is governed by the following guidelines: a. All legal or natural persons with external liabilities at the end of any calendar quarter, or who cancelled them during that quarter, must declare the Survey of External Assets and Liabilities. b. Those reporters whose balance of external assets and liabilities at the end of each year reaches or exceeds US$ 50 million must make an annual submission (which will allow them to supplement, ratify and/or correct the quarterly submissions made), which may be submitted optionally by any legal or natural person. Starting with data corresponding to the first quarter of 2026, the Survey of External Assets and Liabilities declaration will be governed by the following guidelines: a. Principal sample: All legal or natural persons with a balance of external assets and liabilities valued at US$ 10 million or more at the end of any calendar quarter must submit reports on a quarterly basis. If a reporter is part of the principal sample in any quarter, they will maintain that status throughout the entire calendar year. If a reporter ceases to register external liabilities, they must also submit the declaration corresponding to the quarter in which that situation occurs, in order to reflect their cancellation. For this group, the requirement for a quarterly income statement declaration is eliminated. Furthermore, they must submit a simplified annual declaration reporting only the forms corresponding to investors and the income statements, statement of changes in equity, and general balance sheet. b. Secondary sample: All legal or natural persons with a balance of external assets and liabilities valued at less than US$ 10 million at the end of each calendar quarter. If this situation is maintained in each quarter of the year, they must submit only one annual report. If at any quarter the value of a reporter's external assets or liabilities equals or exceeds US$ 10 million, they will become part of the principal sample and must comply with that group's declarations. If a reporter ceases to hold external liabilities, they must also submit the annual declaration corresponding to the year in which that situation occurs, in order to reflect their cancellation. Furthermore, to be eligible for the secondary sample, the reporter must not have recorded debts equal to or greater than the aforementioned threshold in other surveys associated with the Central Bank of the Argentine Republic at the end of the reference calendar quarter. Entities may not charge commissions for reporting circumstances that imply a reduction of such debts without access to the foreign exchange market.” Replace point 6 of the Annex, modified by Communication “A” 6795, with the following: “6. Deadline for declaration: the maximum deadlines to submit and validate declarations of data corresponding to the first quarter of 2020 through the fourth quarter of 2025 inclusive will be:

• 45 calendar days from the end of the reference calendar quarter, for quarterly declarations.

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• 180 calendar days from the end of the reference calendar year, for annual submissions. The deadline for annual declarations corresponding to 2018 for subjects included in point 2.d of this Communication will take effect on November 14, 2019. Furthermore, the deadline for annual declarations corresponding to 2019 for subjects included in points 2.b, 2.c and 2.d of this Communication will take effect on February 14, 2020. Starting with data corresponding to the first quarter of 2026, the submission deadlines will be as follows: Principal sample:
• 45 calendar days from the end of the reference calendar quarter, for quarterly submissions.
• 180 calendar days from the end of the reference calendar year, for annual submissions. Secondary sample:
• 90 calendar days from the end of the reference calendar year, for annual submissions.” We respectfully greet you. CENTRAL BANK OF THE ARGENTINE REPUBLIC Martín Alejandro Corvo Mauro Alessandro Chief Statistics Manager Deputy General Manager of Economic Research