Circular CONAU 1-1714 R.I. Operational Risk Event Database. Minimum Threshold Adjustments

COMMUNICATION “A” 8389 20/01/2026 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1714: R.I. Operational Risk Event Database. Minimum Threshold Adjustments

We address you to communicate the modifications introduced in the reporting regime of the reference. In this regard, the minimum threshold for collecting risk events applicable for the 2026 period has been updated to $355,000 (three hundred fifty-five thousand pesos) or its equivalent in foreign currency. Finally, the sheet to be replaced in the Codified Text of the reference is attached. We remain, respectfully yours, CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Chief Manager of Reporting Regime and Information Central Offices Deputy General Manager of Reporting Regime and Protection to Users of Financial Services ANNEX

II – GENERAL INSTRUCTIONS All events that, being quantifiable, have generated losses or have been accountingly provisioned shall be reported. Opportunity costs and quasi-losses (understood as operational events that do not result in a financial loss; the absence of losses in these cases does not result from a preventive action by the entity, but rather from purely circumstantial factors) may also be reported to the extent that they can be clearly identified. Recoveries must be considered as an independent event, but linked through the root cause to the original event. Events whose loss amount, without considering recoveries, exceeds a minimum threshold of $355,000 (or its equivalent in foreign currency) during the month shall be included. However, events of similar nature that individually do not reach the minimum amount but whose sum exceeds it and occur in the same month (repetitive losses) shall be included and reported in a consolidated manner as a single event. Amounts will be expressed in whole units, without decimals. For rounding purposes, values shall be incremented by one unit when the first digit of the fractions is equal to or greater than 5, discarding the latter if they are lower. In the case of events involving amounts in foreign currency, they shall be converted to pesos using the reference exchange rate for the US dollar published by this Institution. In the case of foreign currencies other than the US dollar, they shall be converted to this currency using the exchange rates communicated by the trading desk of the Central Bank of the Argentine Republic. When events generate multiple impacts (losses and/or gains), the original cause (or root event) that caused the subsequent losses shall be taken into account, so that they will be considered as a single event. Indirect costs covered internally without incurring an additional expense shall not be included. In cases where an extraordinary expense must be incurred, these will be included under the concept of individual occurred loss or repetitive occurred loss, as applicable. An operational event that also affects other types of risks (credit or market) shall equally be registered in the RO database when the main cause of the loss is an event of operational nature, specifying the link with the other risk. Furthermore, it is clarified that the implementation of the loss event database, regardless of the medium used for its recording, shall ensure the preservation of the integrity of already recorded data, not allowing subsequent alteration or modification once entered. In case the adopted solution is an automated system, it shall comply with all requirements regarding integrity, confidentiality, and security, indicated in the Standards on “Minimum management, implementation, and control requirements for risks related to information technology, information systems, and associated resources for Financial Entities”. B.C.R.A. REPORTING REGIME FOR SUPERVISION (R.I. – S) 8 – OPERATIONAL RISK EVENT DATABASE Version: 7th COMMUNICATION “A” 8389 Validity: 01/01/2026 Page 2