Circular CONAU 1-1709 Monthly Accounting Information Regime - Debtors of the Financial System

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION "A" 8370 18/12/2025 TO FINANCIAL ENTITIES, TO TRUSTEES OF FINANCIAL TRUSTS INCLUDED IN THE FINANCIAL ENTITIES LAW, TO ADMINISTRATORS OF CREDIT PORTFOLIOS OF EX-FINANCIAL ENTITIES, TO MUTUAL GUARANTEE COMPANIES, TO PUBLIC GUARANTEE FUNDS, TO NON-FINANCIAL COMPANIES ISSUING CREDIT CARDS, TO NON-FINANCIAL COMPANIES ISSUING PURCHASE CARDS, TO OTHER NON-FINANCIAL CREDIT PROVIDERS, TO PEER-TO-PEER CREDIT PLATFORM SERVICE PROVIDERS:
Ref.: Circular CONAU 1-1709:
Monthly Accounting Information Regime - Debtors of the Financial System.
___________________________________________________________________________ We address you regarding the aforementioned information regime. Regarding this, we provide you with the sheet to be replaced in Section 3 of the "Monthly Accounting Information Regime". Sincerely, CENTRAL BANK OF THE ARGENTINE REPUBLIC Gustavo O. Bricchi Estela M. del Pino Suárez Information Management Manager Deputy General Manager of the Information Regime and Financial Services User Protection

ANNEX: 1 Sheet

7. Maximum assistance.
   In the cases of affiliated clients or those whose debt balance at some point during the month exceeds 0.5% of the entity's Computable Net Worth for the previous month, or equivalent to 40% of twice the reference amount established in point 3.7 of the "Debtors Classification" rules, whichever is greater, despite reporting their balance at month-end, the amount corresponding to the maximum assistance for the period shall be supplied. Such maximum assistance must be reported even in cases where the month-end debt balance is zero.

8. Debtors of the consumer or housing portfolio in situations other than normal:
   8.1. Classified debtors shall be indicated by:
   a) Refinancings, b) Mandatory recategorization, c) Legal status (judicial or extrajudicial agreements, preventive bankruptcy, judicial management or liquidation), d) Uncollectible according to the last paragraph of point 7.2.5. of the Consolidated Rules on "Debtors Classification" (includes what is provided in point 6.5.5.7.)

8.2. For each of the debtors reported in point 8.1., days of delay in paying their obligations shall be indicated.
For the purpose of establishing days of delay for debtors with more than one assistance granted, the one with the greatest delay shall be considered.

9. Financing for micro, small or medium enterprises.
   The amount corresponding to loan lines granted under preferential conditions (Sepyme and programs of other agencies) shall be reported.

10. The status of the MSME at the time of granting financing intended for salary payments shall be indicated, in accordance with Communication A 6946.
    The status to be reported until the financing is cancelled shall be the classification category corresponding to the client in the period immediately preceding that of the granting of the financing.

C.B.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
3. Debtors of the Financial System.
Version: 15th COMMUNICATION "A" 8370 Validity:
19/12/2025 Page 14