BANCO BBVA ARGENTINA S.A.

CONDENSED INTERIM FINANCIAL STATEMENTS

FOR THE SIX-MONTH PERIOD ENDED

JUNE 30, 2026

Banco BBVA Argentina S.A.

TABLE OF CONTENTS

Condensed interim financial statements for the six-month period ended June 30, 2026, comparatively presented.

Consolidated Condensed Statement of Financial Position

Consolidated Condensed Statement of Income

Consolidated Condensed Statement of Other Comprehensive Income

Consolidated Condensed Statement of Changes in Shareholders’ Equity

Consolidated Condensed Statement of Cash Flows

Notes

Exhibits

Separate Condensed Statement of Financial Position

Separate Condensed Statement of Income

Separate Condensed Statement of Other Comprehensive Income

Separate Condensed Statement of Changes in Shareholders’ Equity

Separate Condensed Statement of Cash Flows

Notes

Exhibits

Reporting Summary

Report on the review of consolidated condensed interim financial statements

Report on the review of separate condensed interim financial statements

Supervisory Committee’s Report

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CONSOLIDATED CONDENSED STATEMENT OF FINANCIAL POSITION

AS OF JUNE 30, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.)
(Translation of Financial statements originally issued in Spanish – See Note 55)

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CONSOLIDATED CONDENSED STATEMENT OF FINANCIAL POSITION

AS OF JUNE 30, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.)
(Translation of Financial statements originally issued in Spanish – See Note 55)

The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements.

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CONSOLIDATED CONDENSED STATEMENT OF INCOME

FOR THE THREE AND SIX-MONTH INTERIM PERIODS ENDED JUNE 30, 2026 AND 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.)
(Translation of Financial statements originally issued in Spanish – See Note 55)

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CONSOLIDATED CONDENSED STATEMENT OF INCOME

FOR THE SIX-MONTH INTERIM PERIODS ENDED JUNE 30, 2026 AND 2025

EARNINGS PER SHARE

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.)
(Translation of Financial statements originally issued in Spanish – See Note 55)

(1) As Banco BBVA Argentina S.A. has not issued financial instruments with dilution effects on earnings per share, basic earnings and diluted earnings per share are equal.

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CONSOLIDATED CONDENSED STATEMENT OF OTHER COMPREHENSIVE INCOME

FOR THE THREE AND SIX-MONTH INTERIM PERIODS ENDED JUNE 30, 2026 AND 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.)
(Translation of Financial statements originally issued in Spanish – See Note 55)

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CONSOLIDATED CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE SIX-MONTH INTERIM PERIOD ENDED JUNE 30, 2026

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.)
(Translation of Financial statements originally issued in Spanish – See Note 55)

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CONSOLIDATED CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE SIX-MONTH INTERIM PERIOD ENDED JUNE 30, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.)
(Translation of Financial statements originally issued in Spanish – See Note 55)

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CONSOLIDATED CONDENSED STATEMENT OF CASH FLOWS

FOR THE SIX-MONTH INTERIM PERIODS ENDED JUNE 30, 2026 AND 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.)
(Translation of Financial statements originally issued in Spanish – See Note 55)

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CONSOLIDATED CONDENSED STATEMENT OF CASH FLOWS

FOR THE SIX-MONTH INTERIM PERIODS ENDED JUNE 30, 2026 AND 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.)
(Translation of Financial statements originally issued in Spanish – See Note 55)

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NOTES TO THE CONSOLIDATED CONDENSED INTERIM FINANCIAL STATEMENTS

AS OF JUNE 30, 2026

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.)
(Translation of Financial statements originally issued in Spanish – See Note 55)

1. General Information

1.1. Information on Banco BBVA Argentina S.A.

Banco BBVA Argentina S.A. (hereinafter, either “BBVA Argentina”, the “Entity” or the “Bank”) is a corporation (“sociedad anónima”) incorporated under the laws of Argentina, operating as a universal bank with a network of 223 national branches.

Since December 1996, BBVA Argentina is part of the global strategy of Banco Bilbao Vizcaya Argentaria S.A. (hereinafter, either “BBVA” or the “Parent”), which directly and indirectly controls the Entity, by holding 66.55% of the share capital as of June 30, 2026.

These consolidated condensed interim financial statements include the Entity and its subsidiaries (collectively referred to as the “Group”). Basis of consolidation is described in Note 2.2.

Part of the Entity's share capital is publicly traded and has been registered with the Buenos Aires Stock Exchange, the New York Stock Exchange, and the Madrid Stock Exchange.

1.2 Evolution of the macroeconomic situation and the financial and capital systems

Milei’s administration took office and its main objectives, included the elimination of the fiscal deficit based on the reduction of the primary public expenditure of both Argentina and its Provinces, and the resizing of the state’s structure, by eliminating subsidies and transfers.

The measures taken regarding the monetary policy have significantly reduced the gap between the values of currencies in the official and free exchange markets (transactions in the stock market) from a peak of 200% in Q4 2023 to 5% as of the date of issuance of these financial statements. In April 2025, new measures were established aimed at easing the regulations to access the foreign exchange market, including establishing floating bands (initially between ARS 1,000 and ARS 1,400, a range adjusted at a 1% per month until December 2025, and from January 2026 onwards, in line with the evolution of inflation), within which the US dollar exchange rate can fluctuate in the foreign exchange market, the elimination of foreign exchange restrictions applicable to individuals, the authorization of companies to transfer dividends abroad to non-resident shareholders for the fiscal years starting from January 1, 2025 and increased flexibility to make payments abroad for imports of goods and services, among other regulations.

Furthermore, as part of the measures adopted since the beginning of its administration, the Argentine Government and the BCRA restructured monetary and financial policies to significantly reduce the so-called quasi-fiscal deficit, while inflation declined substantially (31.5% in 2025 and 16.8% in the first half of 2026).

In relation to sovereign debt, various voluntary local debt swaps, along with agreements reached regarding obligations with the Paris Club and the International Monetary Fund (IMF), allowed the country to avoid defaults, and the BCRA made progress in redressing the external commercial debt and, in accumulating international reserves sourced from both the trade surplus and the Asset Regularization Regime established under Law No. 27,743.

At a broader level, the Argentine government’s program includes significant reforms across the economic, labor, tax and social security frameworks, among others, as well as in other public policy areas, with a view to deregulating various sectors. In addition, in line with its international reserve accumulation targets announced at the end of 2025, during 2026 the BCRA continued to implement measures aimed at strengthening its international reserve position and exchange-rate stability, including international financial transactions and foreign-currency purchases in the foreign exchange market. In July 2026, the Argentine Executive Branch also submitted to Congress a bill to reform the BCRA Charter which, among other matters, provides for redefining its main purpose as preserving the value of the currency, prohibiting financial assistance to the public sector through temporary advances or equivalent devices, limiting purchases of government securities at the primary market, restricting the distribution of certain profits, and modifying the system for appointing and removing its authorities.

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Even though the national macroeconomic and financial situation has improved favorably in recent months, the slow and uneven recovery of the country's level of activity, including a certain increase in the delinquency level in both financial and non-financial system, as well as a relatively uncertain international context influenced by the effects of the geopolitical conflicts in the Middle East, require the Entity's Management to continuously monitor the situation in order to identify any matters that may affect its financial position and performance, which may need to be reflected in future financial statements.

2. Basis for the preparation of these financial statements and applicable accounting standards

2.1. Basis for preparation

2.1.1. Applicable Accounting Standards

These consolidated condensed interim financial statements of the Bank were prepared in accordance with the financial reporting framework set forth by the BCRA (Communication “A” 6114 as supplemented by the BCRA). Except for the exceptions established by the BCRA which are explained in the following paragraph, such framework is based on IFRS Accounting Standards (International Financial Reporting Standards) as issued by the IASB (International Accounting Standards Board) and adopted by the Argentine Federation of Professionals Councils in Economic Sciences (FACPCE, for its acronym in Spanish). The abovementioned international standards include the International Financial Reporting Standards (IFRS), the International Accounting Standards (IAS) and the interpretations developed by the IFRS Interpretations Committee (IFRIC) or former IFRIC (SIC).

Out of the exceptions set forth by the BCRA to the application of current IFRS Accounting Standards as issued by the IASB, the following affects the preparation of these consolidated condensed interim financial statements:

Had the abovementioned paragraph 5.5. “Impairment” been applied in full, according to an estimate made by the Entity, as of June 30, 2026 and December 31, 2025, its shareholders’ equity would have been reduced by 91,963 and 563,966, respectively.

Except for what was mentioned in the previous paragraphs, the accounting policies applied by the Entity comply with the IFRS Accounting Standards issued by the IASB that have been currently approved and are applicable in the preparation of these consolidated condensed interim financial statements in accordance with the IFRS Accounting Standards issued by the IASB as adopted by the BCRA as per Communication “A” 8400. In general, the BCRA does not allow the early application of any IFRS Accounting Standards, unless otherwise specified.

These financial statements were approved by the Board of Directors of Banco BBVA Argentina S.A. on August 27, 2026.

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2.1.2. Figures stated in thousands of pesos

These consolidated condensed interim financial statements expose figures stated in thousands of Argentine pesos in terms of purchasing power as of June 30, 2026 and are rounded to the nearest amount in thousands of pesos.

The Entity and its subsidiaries consider the Argentine peso as their functional and presentation currency.

2.1.3. Presentation of Statement of Financial Position

The Entity presents its Statement of Financial Position in order of liquidity, according to the model set forth in Communication “A” 6324 of the BCRA.

Financial assets and liabilities are generally reported in gross figures in the Statement of Financial Position. They are offset and reported on a net basis only if there is a legal and unconditional right to offset them and Management has the intention to settle them on a net basis or to realize assets and settle liabilities simultaneously.

These consolidated condensed interim financial statements were prepared on the basis of historical amounts, except for certain financial instruments which were valued at Fair value through Other Comprehensive Income (OCI) or at Fair Value through Profit or Loss. In addition, in the case of derivatives, both assets and liabilities were valued at Fair Value through profit or loss.

2.1.4. Comparative information

The consolidated condensed statement of financial position as of June 30, 2026 is presented comparatively with data as of the end of the previous fiscal year, while the consolidated condensed statements of income and other comprehensive income for the three and six-month periods ended June 30, 2026, and the consolidated condensed statements of changes in shareholders’ equity and cash flows for the six-month period then ended, are presented comparatively with data for the same periods of the previous fiscal year.

The figures of comparative information have been restated in order to consider the changes in the general purchasing power of the currency and, as a result, are stated in the measuring unit current as of the end of the reporting period (see “Measuring unit” below).

2.1.5. Measuring Unit

These consolidated condensed interim financial statements as of June 30, 2026 have been restated to be expressed in the purchasing power currency as of that date, as set forth in IAS 29 “Financial Reporting in Hyperinflationary Economies” and considering, in addition, the particular rules issued by the BCRA in Communications “A” 6651, 6849, as amended and supplemented, which established that such method should be applied for fiscal years starting on, and after January 1, 2020 and defined December 31, 2018 as transition date.

In accordance with IAS 29, the Argentine economy is considered hyperinflationary. Among other indicators, the cumulative inflation rate over the preceding three years exceeded 100%. Consequently, these financial statements have been restated as though the economy had always been hyperinflationary, using the price index series prepared and published by the Argentine Federation of Professional Councils in Economic Sciences (FACPCE), which combines the consumer price index (CPI) as from January 2017 with the domestic wholesale price index (IPIM, as per its Spanish acronym) published by National Institute of Statistics and Census (INDEC, as per its Spanish acronym) until such date.

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Considering the index referred to above, inflation for the six-month periods ended June 30, 2026 and 2025 was 16.85% and 15.10%, respectively, and for the fiscal year ended December 31, 2025, it was 31.55%.

Below is a description of the main impacts of applying IAS 29 and the restatement process of financial statements set forth by Communication “A” 6849, as supplemented, of the BCRA:

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2.2. Basis for consolidation

The consolidated condensed interim financial statements comprise the Entity’s and its subsidiaries’ financial statements (the “Group”) as of June 30, 2026 and December 31, 2025.

Subsidiaries are all entities controlled by the Bank. The Bank controls an entity when it is exposed to, or has rights to, variable returns from its continued involvement with the entity and has the ability to manage the operating and financial policies of that entity, in order to affect those returns.

This is generally observed in the case of an ownership interest representing more than 50% of its shares entitled to vote.

However, under particular circumstances, the Entity may exercise control with an ownership interest below 50% or may not exercise control even with an ownership interest above 50% in the shares of an investee.

When assessing if an Entity has power over an investee and therefore, whether it controls the variability of its yields, the Entity considers all the relevant events and circumstances, including:

The purpose and design of the investee.

Subsidiaries are fully consolidated as from the date on which effective control thereof is transferred to the Entity and they are no longer consolidated as from the date on which such control ceases. These consolidated condensed interim financial statements include the Entity’s and its subsidiaries’ assets, liabilities, profit or loss and each component of other comprehensive income. Transactions among consolidated entities are fully eliminated.

Any change in the ownership interest in a subsidiary, without loss of control, is booked as an equity transaction. Conversely, if the Entity loses control over a subsidiary, it derecognizes the related assets (including goodwill), liabilities, non-controlling interest and other equity components, while any resulting gain or loss is recognized in profit or loss, and any retained investment is recognized at fair value at the date of loss of control.

The financial statements of subsidiaries have been prepared as of the same date and for the same accounting periods as those of the Entity, using the related accounting policies consistently with those applied by the Entity. If necessary, the relevant adjustments are made to the financial statements of subsidiaries so that the accounting policies used by the Group are uniform.

Besides, non-controlling interests represent the portion of income or loss and shareholders’ equity that does not belong, either directly or indirectly, to the Entity. Non-controlling interests are exposed in these financial statements in a separate line in the Statements of Financial Position, of Income, Other Comprehensive Income and Changes in Shareholders’ Equity.

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As of June 30, 2026 and December 31, 2025, the Entity has consolidated its financial statements with the financial statements of the following companies:

On December 7, 2010, Consolidar A.F.J.P. S.A. (undergoing liquidation proceedings) filed a lawsuit for damages against the Argentine government under case No. 40.437/2010. The lawsuit was ratified by BBVA Banco Francés in its capacity as the Company’s majority shareholder. On July 1, 2021, a decision rejecting the claim was issued. On August 9, 2022, Room I of the Federal Court of Appeals in Contentious and Administrative Matters ratified the trial court decision. On August 25, 2022, a federal extraordinary appeal was filed against the abovementioned resolution, which was partially accepted in regard to the federal issue at stake and rejected the request concerning the grounds of arbitrariness through the court decision dated September 15, 2022. Considering the partial rejection, an appeal was filed with the Argentine Supreme Court of Justice on September 21, 2022. The case was referred to the Attorney General of the Nation, who issued two non-binding opinions recommending that the Argentine Supreme Court of Justice dismiss the appeals filed by Consolidar AFJP S.A. As of the date of issuance of the accompanying financial statements, neither the outcome of the legal process referred to nor the final assessment of the case by the Argentine Supreme Court of Justice can be estimated. Likewise, in the hypothetical event of a rejection of the claim, all or part of the costs were imposed on Consolidar AFJP S.A. (in liquidation) and that the assets of said entity were insufficient to support them, the Bank would face such expenses, reserving the right to repeat the proportional part corresponding to the remaining shareholder.

(2) BBVA Securities Argentina S.A.U. has been consolidated with the Entity since June 5, 2026. See also the information under “BBVA Securities Argentina S.A.U. - Capital contribution” in this note.

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As of June 30, 2026 and December 31, 2025, the Entity’s interest in consolidated companies is as follows:

(1) According to the Shareholders’ Agreement, the Bank controls the entity because it is exposed, or has rights, to variable returns from its continued involvement with the entity and has the ability to direct the relevant activities in order to affect those returns, such as financial and risk management activities, among others.

(2) BBVA Securities Argentina S.A.U. has been consolidated with the Entity since June 5, 2026. See also the information under “BBVA Securities Argentina S.A.U. - Capital contribution” in this note.

The Entity’s and its subsidiaries’ total assets, liabilities and equity as of June 30, 2026 and December 31, 2025, are as follows:

(1) BBVA Securities Argentina S.A.U. has been consolidated with the Entity since June 5, 2026. See also the information under “BBVA Securities Argentina S.A.U. - Capital contribution” in this note.

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(1) FCA Compañía Financiera S.A. has been consolidated with the Entity since December 31, 2025. See also the section entitled “Closing of the acquisition of 50% of FCA Compañía Financiera S.A.’s capital stock and assessment of final consideration” in Note 2.2 to the annual consolidated financial statements for the fiscal year ended December 31, 2025, which have already been issued.

BBVA Securities Argentina S.A.U. - Capital contribution

On April 8, 2026, the Bank participated in the incorporation of BBVA Securities Argentina S.A.U., which was registered with the Public Registry of Commerce of the IGJ (Argentine regulatory agency of business associations) under File No. 10145, Book 127 of Corporations, on June 5, 2026.

The corporate purpose of BBVA Securities Argentina S.A.U. is to act as a Settlement and Clearing Agent, carrying out, the following activities, among others:

The Company’s share capital amounted to ARS 30,000,000,000 (thirty billion Argentine pesos). The Bank subscribed and paid in 30,000,000,000 (thirty billion) registered, non-endorsable common shares with a par value of one Argentine peso (ARS 1) each and one vote per share, representing 100% of the share capital.

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The Board of Directors of the Entity considers that there are no other companies or structured entities that should be included in the interim consolidated condensed financial statements as of June 30, 2026.

Trusts

The Group acts as a trustee for financial, management and guarantee trusts (see Note 51). Upon determining if the Group controls the trusts, the Group has analyzed the existence of control, under the terms of IFRS 10. Consequently, how power is configured on the relevant activities of the vehicle, the impact of changes in returns over those Structured Entities on the Group, and the relation of both have been evaluated on a case-by-case basis. In all cases, it has been concluded that the Group acts as an agent and therefore does not consolidate those trusts.

Mutual funds

The Group acts as fund manager in various mutual funds (see Note 52). To determine whether the Group controls a mutual fund, the aggregate economic interest of the Group in such mutual fund (comprising any carried interests and expected management fees) is usually assessed, and it is considered that investors have no right to remove the fund manager without cause. The Group has concluded that it has no control over any of these mutual funds.

2.3. Summary of significant accounting policies

These consolidated condensed interim financial statements as of June 30, 2026 have been prepared in accordance with the financial reporting framework set forth by the BCRA mentioned in Note 2.1.1 “Applied accounting policies”, which, in particular for consolidated condensed interim financial statements, is based on IAS 34 “Interim financial reporting”.

In preparing these consolidated condensed interim financial statements, in addition to what is explained in Notes 2.1.5 “Measuring Unit” and 2.5 “Regulatory changes made during this year”, the Entity has consistently applied the basis of presentation and consolidation, significant accounting policies, and judgments, estimates and accounting assumptions described in the consolidated financial statements for the fiscal year ended December 31, 2025, which have already been issued.

These consolidated condensed interim financial statements include all the information necessary for users to properly understand the basis of preparation and presentation applied in their preparation, as well as the significant events and transactions that have occurred since the issuance of the last annual consolidated financial statements for the fiscal year ended December 31, 2025. However, these consolidated condensed interim financial statements do not include all the information and disclosures required for annual consolidated financial statements prepared in accordance with IAS 1 “Presentation of Financial Statements”. Therefore, these consolidated condensed interim financial statements should be read in conjunction with the annual consolidated financial statements for the fiscal year ended December 31, 2025, which have already been issued.

2.3.1. Going concern

The Entity's Management conducted an assessment of its ability to continue as a going concern and concluded that it has the resources to continue in business for the foreseeable future. Furthermore, Management is not aware of any material uncertainties that may cast doubt on the Entity's ability to continue as a going concern. Therefore, these consolidated financial statements have been prepared on a going concern basis.

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2.4. Accounting judgments, estimates and assumptions

The preparation of these consolidated condensed financial statements in accordance with IFRS Accounting Standards requires the preparation and consideration, by the Entity’s and its subsidiaries’ Management, of significant accounting judgments, estimates and assumptions that impact in the reported balances of assets and liabilities, income and expenses, as well as in the determination and disclosure of contingent assets and liabilities as of the end of the reporting period.

The entries made are based on the best estimate of the probability of occurrence of different future events. In this sense, the uncertainties associated with the estimates and assumptions adopted may result in the future in final results that would differ from such estimates and require significant adjustments to the reported balances of the assets and liabilities affected. Accounting judgments, estimates and assumptions are reviewed on an ongoing basis and their effect is recognized prospectively.

The most significant accounting judgments, estimates and assumptions included in these financial statements were the same as those described in Notes 2.4.1, 2.4.2 and 2.4.3 to the consolidated financial statements as of December 31, 2025, which have already been issued.

2.5. Regulatory changes introduced during this fiscal year

In the fiscal year beginning January 1, 2026, the following amendments to IFRS Accounting Standards became effective, which have not had a significant impact on these consolidated condensed interim financial statements taken as a whole:

Amendments to IFRS 9 and IFRS 7 - Classification and measurement of financial instruments

In May 2024, the IASB issued amendments to the classification and measurement of financial instruments, which:

These amendments did not have any impact on the financial statements.

Improvements to IFRS Accounting Standards

In July 2024, the IASB published Annual Improvements to IFRS Accounting Standards - Volume 11. Below is a summary of the amendments made:

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These amendments did not have any impact on the financial statements.

Amendments to IFRS 9 and IFRS 7 – Power Purchase Agreements

In December 2024, the IASB issued amendments regarding nature-dependent electricity contracts, which include:

The clarifications regarding the “own use” requirements must be applied retrospectively, whereas the guidance permitting hedge accounting must be applied prospectively to new hedging relationships designated on or after the initial application date.

These amendments did not have any impact on the financial statements.

2.6. New pronouncements

As established in BCRA Communication “A” 6114, as the new IFRS Accounting Standards are approved, either by amending or repealing former ones, and once all these changes are adopted through the adoption circulars published by the FACPCE, the BCRA will issue an opinion regarding its approval for financial institutions. In general, early application will not be allowed with respect of any new IFRS unless expressly admitted upon their adoption.

The standards and interpretations applicable to the Entity, issued but ineffective as of the date of these consolidated condensed interim financial statements are disclosed below. The Entity will adopt these standards, if applicable, when they are effective.

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IFRS 18 - Presentation and Disclosures in Financial Statements

In April 2024, the IASB issued IFRS 18 “Presentation and Disclosures in Financial Statements”, which addresses the format for the presentation of profit or loss in financial statements, performance measures defined by management and aggregation/disaggregation of disclosures. This standard will replace IAS 1 and is effective from January 1, 2027. The Entity is evaluating the effects these amendments may have on the financial statements.

Amendments to IAS 21 – Translation to a Hyperinflationary Presentation Currency

In November 2025, the IASB issued amendments to IAS 21 requiring the translation of a non-hyperinflationary functional currency to a hyperinflationary presentation currency at the closing exchange rate.

If an entity’s functional currency is the currency of a non-hyperinflationary economy, but its presentation currency is the currency of a hyperinflationary economy, its results and financial position are translated into the presentation currency by converting all amounts (i.e., assets, liabilities, equity items, income, and expenses) and all comparative data at the closing exchange rate at the date of the most recent statement of financial position. An entity whose functional and presentation currency is that of a hyperinflationary economy restates the comparative amounts of a foreign operation whose functional currency is that of a non-hyperinflationary economy by applying the general price index, in accordance with paragraph 34 of IAS 29, to the comparative figures of the foreign operation.

The amendments also introduce certain additional disclosure requirements.

These amendments are effective as of January 1, 2027. The Entity is currently evaluating the impact that these amendments may have on the financial statements.

IFRS 20 - Regulatory Assets and Regulatory Liabilities

In May 2026, the IASB issued IFRS 20 “Regulatory Assets and Regulatory Liabilities”. The standard sets out criteria for the recognition, measurement, presentation and disclosure of regulatory assets, liabilities, income and expenses arising in entities subject to rate-regulated systems. Its objective is to supplement the information provided by other IFRS Accounting Standards, enabling users of financial statements to better understand the effects of such regulation on an entity’s financial position, financial performance and cash flows. It also introduces limited-scope amendments to other accounting standards, including IFRS 1 “First-time Adoption of IFRS Accounting Standards”, IFRS 3 “Business Combinations” and IAS 1 “Presentation of Financial Statements”.

This standard is effective for fiscal years beginning on or after January 1, 2029, with early adoption permitted. The Entity is assessing the effects that its application could have on its financial statements.

2.7. Transcription to the books

As of the date of these consolidated and separate condensed interim financial statements, they are in the process of being transcribed to the Book of Balance Sheets for Publication, the most recently transcribed financial statements being those as of March 31, 2026. In addition, entries corresponding to May and June 2026 are in the process of being transcribed to the general journal in accordance with the applicable laws.

3. Cash and deposits in banks

The breakdown in the Consolidated Condensed Statement of Financial Position and the balance of cash and cash equivalents calculated for the purposes of the preparation of the Consolidated Condensed Statement of Cash Flows is as follows:

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The balances of Cash and deposits in banks as of June 30, 2025 and December 31, 2024 amounted to 4,425,908,985 and 4,340,538,413, respectively.

4. Debt securities at fair value through profit or loss

Breakdown is as follows:

For a more detailed breakdown of the information, see Exhibit A.

5. Derivative instruments

In the ordinary course of business, the group carried out foreign currency forward transactions with daily or upon-maturity settlement of differences, with no delivery of the underlying asset and interest rate swap transactions. These transactions do not qualify as hedging pursuant to IFRS 9 - “Financial Instruments”.

The aforementioned instruments are measured at fair value and were recognized in the Consolidated Condensed Statement of Financial Position in the item “Derivative instruments”. Changes in fair values were recognized in the Consolidated Condensed Statement of Income in “Net income from measurement of financial instruments at fair value through profit or loss”.

Breakdown is as follows:

Assets

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The notional amounts of the forward transactions and foreign currency forwards, stated in US Dollars (US$) and in Euros as applicable, as well as the base value of interest rate swaps are reported below:

6. Repo transactions and surety bonds

Reverse repurchase transactions and surety bonds

As of June 30, 2026 and December 31, 2025, the Group carries the following reverse repurchase transactions or surety bonds:

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Repurchase transactions and surety bonds

As of June 30, 2026 and December 31, 2025, the Group carries the following repurchase transactions and surety bonds:

7. Other financial assets

Breakdown is as follows:

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8. Loans and other financing

The Group holds loans and other financing under a business model intended to collect contractual cash flows. Therefore, the Group measures loans and other financing at amortized cost. Breakdown is as follows:

The Group as lessor entered into finance lease agreements related to automobiles and machinery and equipment. The following table shows the total gross investment in the finance leases (lease-purchase agreement) and the current value of the minimum collections to be received thereunder:

The breakdown of loans and other financing according to credit performance (determined as per the criteria set forth by the BCRA in the debtor classification regulations) and guarantees received are presented in Exhibit B. The information on concentration of loans and other financing is presented in Exhibit C. The reconciliation of the information included in that Exhibit to the carrying amounts is shown below:

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Note 44 to these consolidated condensed interim financial statements contains information on credit risk associated with loans and other financing and allowances measured using the expected credit loss model.

As of June 30, 2026 and December 31, 2025, the Group holds the following loan commitments booked in off-balance sheet accounts according to the financial reporting framework set forth by the BCRA:

Risks related to the aforementioned loan commitments are assessed and controlled within the framework of the Group's credit risks policy (Note 44 Risk of financial instruments to the consolidated financial statements as of December 31, 2025).

9. Other debt securities

9.1. Financial assets measured at amortized cost

Breakdown is as follows:

For a more detailed breakdown of the information, see Exhibit A.

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9.2. Financial assets measured at fair value through OCI

Breakdown is as follows:

For a more detailed breakdown of the information, see Exhibit A.

Debt Swap – January 2025

In January 2025, the Bank launched a new voluntary debt swap under Section 2, Presidential Decree No. 846/2024 issued by the Ministry of Economy. The securities delivered/received under such swap were as follows:

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Debt Swap - April 2026

In April 2026, the Bank launched two voluntary debt swaps under Section 2, Presidential Decree No. 846/2024 issued by the Ministry of Economy. The securities delivered/received under such swaps were as follows:

10. Financial assets pledged as collateral

Breakdown is as follows:

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11. Income tax

This tax should be booked using the balance sheet liability method, recognizing (as credit or debt) the tax effect of temporary differences between the accounting valuation and the tax valuation of assets and liabilities, and its subsequent allocation to income or loss for the year in which its reversion occurs, also considering the possibility of taking advantage of tax losses in the future.

11.1. Current income tax assets

Breakdown is as follows:

11.2. Current income tax liabilities

Breakdown is as follows:

11.3. Deferred income tax

The composition and evolution of deferred income tax assets and liabilities is as follows:

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