SBP-DR-CIRCULAR-2026-0064 - Issuance of General Resolution SBP-RG-R-2026-00401 of June 23, 2026. Annex 1

June 25, 2026 SBP-DR-CIRCULAR-2026-0064 Mr./Ms. General Manager City Reference: Issuance of General Resolution SBP-RG-R-2026-00401. Mr./Ms. General Manager: We hereby inform you that General Resolution SBP-RG-R-2026-00401 of June 23, 2026, has been issued, which modifies General Resolution No. 003-2009 establishing the requirements for the remittance of inactive liquid funds to the National Bank of Panama in accordance with articles 215 and 216 of the Banking Law and Agreement No. 5-2009. Through the aforementioned Resolution, article 2 is modified to update the documentation required for the transfer and reception by the National Bank of Panama of inactive liquid funds authorized by this Superintendency, which will be carried out through the technological systems that the National Bank of Panama, in its capacity as custodian, will implement for such purposes. Furthermore, the aforementioned Resolution adds article 2-A to General Resolution No. 003-2009, through which it is stipulated that the National Bank of Panama, in its capacity as custodian, must inform this Superintendency of all funds that have been returned to their holders or beneficiaries and/or transferred to the National Treasury, as the case may be. We inform you that the National Bank of Panama, in its capacity as custodian, will be issuing relevant communications to local banks to inform them of the implementation stages and instructions for the Electronic System for the Reception and Restitution of Inactive Liquid Funds, which will be used for the remittance, restitution, and transfer of inactive liquid funds. All inquiries regarding the implementation of the aforementioned System should be channeled through the Management of Administration and Custody of Liquid Funds of the National Bank of Panama, via email flibnp@banconal.com.pa or telephone number 508-4404, with Ms. América Chong. The provisions of General Resolution SBP-RG-R-2026-00401 will enter into force on September 1, 2026. As of the effective date of General Resolution SBP-RG-R-2026-00401, Circular No. 023-2010 of March 29, 2010, is repealed. "Solidity and trust: guarantors of the rights of banking consumers" Samuel Lewis Ave., Panama Business Tower, ground floor - Tels.: (507) 506 7800 / (507) 506-7900 - Fax (507) 506-7700 / 506-7703 P.O. Box 0832-2397 W.T.C. Panama, Republic of Panama - www.superbancos.gob.pa - email: superbancos@superbancos.gob.pa Official document signed with Qualified Electronic Signature in the Document Transparency System – TRANSDOC of the Superintendency of Banks of Panama, in accordance with Law 83 of 09/11/2012 and Executive Decree No. 275 of 11/05/2018. Use the QR Code to verify the authenticity of the document or the URL: https://sigob.superbancos.gob.pa/consulta?id=xfdasbZQn4IyR0IZt4FziNrI7kORZ8%2ByoLXPpXQPTOA%3D

Page 2 of 2 SBP-DR-CIRCULAR-2026-0064 Attached you will find a copy of the Resolution and Annex No. 1 referred to by the resolution, which can be consulted through our website www.superbancos.gob.pa in the regulations section. We kindly ask the General Manager to instruct the personnel under their charge on the relevant instructions for compliance with this document. Sincerely, Milton Ayón Wong Superintendent Attachment: as indicated ARV/rr "Solidity and trust: guarantors of the rights of banking consumers" Samuel Lewis Ave., Panama Business Tower, ground floor - Tels.: (507) 506 7800 / (507) 506-7900 - Fax (507) 506-7700 / 506-7703 P.O. Box 0832-2397 W.T.C. Panama, Republic of Panama - www.superbancos.gob.pa - email: superbancos@superbancos.gob.pa Official document signed with Qualified Electronic Signature in the Document Transparency System – TRANSDOC of the Superintendency of Banks of Panama, in accordance with Law 83 of 09/11/2012 and Executive Decree No. 275 of 11/05/2018. Use the QR Code to verify the authenticity of the document or the URL: https://sigob.superbancos.gob.pa/consulta?id=xfdasbZQn4IyR0IZt4FziNrI7kORZ8%2ByoLXPpXQPTOA%3D