RUNOR Circular 1-1923 R.I. on Accounting Information

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8327 12/09/2025 TO PAYMENT SERVICE PROVIDERS: Ref.: Circular RUNOR 1-1923 R.I. on Accounting Information

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We address you regarding the provisions disseminated in Communication A 8309 related to the reporting regime referenced herein. In this regard, we provide you with the annexed consolidated text of Section 82 of “Submission of Information to the Central Bank”, which contains the respective operational instructions. Additionally, PSPs registered as of 08/28/2025 and who have closed their first fiscal year must submit the following files: BALANCEANUAL.PDF, INFORMEAUDITOR.PDF and CERTIFICACIONCPCE.PDF with regime code 113 and requirement code 4, indicating the information date as 2025-10-10 in the “DETALLE.XML” file. We remain, respectfully yours. CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Diaz Estela M. del Pino Suárez Signature 2 Manager of the Information Regime Deputy General Manager of the Information Regime and Protection to Users of Financial Services Functional Position ANNEX

82.1. General Instructions. 82.1.1 The information shall be recorded in portable format (PDF) files, taking into account the characteristics set forth in point 1.2.3.3 of Section 1 of “Submission of Information to the Central Bank” for this type of files. Submission shall be carried out through the “MFT File Transfer Service”, according to the instructions in point 1.2.2 of the aforementioned regulatory text. It is highlighted that these requirements will not allow the “OPERA=FALSE” option in the “DETALLE.XML” file. Validation process results will be available as set forth in point 1.2.4 of the referenced regulatory text. 82.1.2 For the identification of this regime, code 113 shall be used for the regime code, and the requirement code shall follow the indications in the following table:

File Name	Req. Code	Frequency	Information Period	Deadline
BALANCEANUAL.PDF<br>INFORMEAUDITOR.PDF<br>CERTIFICACIONCPCE.PDF	1	Annual	AAAA-MM-DD (year-end date)	Last business day of the fourth month following the close of the fiscal year.
INFCOMPLEMENTARIA.PDF	2	Annual	AAAA-12-31	January 22 of each year (or the immediate subsequent business day).
INFCOMPLEMENTARIA.PDF	3	Monthly	AAAA-MM-DD	The 22nd of the month following the period under report (or the immediate subsequent business day).
82.1.3 Following the mandatory annual ratification (December 31 of each year), PSPs must report monthly, where applicable, updates or changes related to the operational and commercial description of each PSP function. Each submission must contain all updates generated during that month.
Updates may only be reported corresponding to the last validated period and before the submission of the subsequent period.
B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 82: R.I. on Accounting Information Version: 1st COMMUNICATION “A” 8327 Validity: 31/12/2025 Page 1

82.1.4 Exceptionally, PSPs registered as of 08/28/2025 and who have closed their first fiscal year must submit the files BALANCEANUAL.PDF, INFORMEAUDITOR.PDF and CERTIFICACIONCPCE.PDF with requirement code 4, indicating the information date as 2025-10-10 in the “DETALLE.XML” file. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 82: R.I. on Accounting Information Version: 1st COMMUNICATION “A” 8327 Validity: 31/12/2025 Page 2

82.2. Validation Error Table. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 82: R.I. on Accounting Information Version: 1st COMMUNICATION “A” 8327 Validity: 31/12/2025 Page 3

Code	Legend	Cause
01	FILES “XXXXX.PDF” NOT FOUND.	The reference file(s) were omitted or “OPERA = FALSE” was declared in the “DETALLE.XML” file.
02	FILE “INFCOMPLEMENTARIA.PDF” NOT FOUND.	The reference file was omitted or “OPERA = FALSE” was declared in the “DETALLE.XML” file.
03	ENTITY CODE INCORRECTLY REPORTED.	The entity code does not correspond to an entity authorized for the requirement.
04	INFORMATION DATE INCORRECT.	Information was submitted corresponding to a non-existent date or a period not enabled for processing.
05	CORRECTIVE INFORMATION INCORRECTLY REPORTED.	Corrective information was submitted corresponding to an invalid period.
06	EXCESS IN FILE SIZE.	The total size of the submitted file exceeds the maximum allowed.
07	UPDATE INCORRECTLY REPORTED (applicable to requirement codes 113, 3)	The submitted information does not comply with the provisions of point 82.1.3 of these instructions.
Version: 1st COMMUNICATION “A” 8327 Validity: 31/12/2025 Page 3