COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT (Tables)

12 Months Ended

Dec. 31, 2025

COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT

Summary of debt securities at fair value through profit or loss


		12/31/2025		12/31/2024
Government securities		222,903,760		319,348,310
Corporate securities		26,602,638		25,704,220
Securities issued by the Central Bank		103		1,357,718
		249,506,501		346,410,248

Schedule of derivatives


		12/31/2025		12/31/2024
Debtor balances related to forward operations in foreign currency to be settled in pesos		9,910,637		5,914,665
Debtor balances related to forward operations in foreign currency		—		173,162
		9,910,637		6,087,827

Credit balances related to forward operations in foreign currency to be settled in pesos		—		2,281,117
		—		2,281,117

Summary of other financial assets


		12/31/2025		12/31/2024
Participation Certificates in Financial Trusts		367,581		1,587,174
Investments in Asset Management and Other Services		5,498,807		5,039,415
Other investments		8,296,522		3,390,840
Receivable from spot sales pending settlement		12,899,276		11,962,221
Several debtors		32,838,619		16,470,374
Miscellaneous debtors for credit card operations		607,764		1,708,501
Allowances for loan losses		(2,975,440)		(2,491,954)
		57,533,129		37,666,571

Summary of other debt securities


		12/31/2025		12/31/2024
Negotiable obligations		72,183,919		99,542,066
Debt securities from Financial trusts		23,485,091		23,269,431
Government securities		711,136,695		834,569,164
Securities issued by BCRA		1,443,732		0
Liquidity Tax Bills (LEFI)		—		118,641,674
Others		3,888,981		5,038,362
Allowances for loan losses		(7,230,590)		(11,706,423)
		804,907,828		1,069,354,274

Summary of financial assets pledged as collateral


		12/31/2025		12/31/2024
Guarantee securities for repo operations		405,235,612		11,170,041
Special guarantees accounts in the Argentine Central Bank		77,367,345		71,397,982
Deposits in guarantee		198,560,115		148,105,315
		681,163,072		230,673,338

Summary of other non-financial assets


		12/31/2025		12/31/2024
Other Miscellaneous assets		19,969,674		22,469,172
Loans to employees		4,203,931		4,643,058
Payments in advance		13,544,989		12,661,660
Other non-financial assets		2,782,181		1,058,628
Retirement Plan		146,852		1,011,801
Works of art and collector's pieces		718,614		722,168
Insurance Contract assets (Note 18)		2,456,210		3,964,525
Asset from insurance broker operations (Note 18)		207,018		224,325
		44,029,469		46,755,337

Summary of deposits


		12/31/2025		12/31/2024
Non-financial sector		131,280,895		190,358,730
Financial sector		744,014		243,730
Current accounts		602,437,789		507,855,711
Special checking accounts		1,756,294,844		1,283,546,247
Savings accounts		1,011,081,613		936,408,041
Time deposits and investments accounts		1,407,375,180		959,243,184
Investment accounts		133,049,381		222,602,406
Others		51,942,615		45,863,264
Interest and Adjustments		24,680,148		28,527,618
		5,118,886,479		4,174,648,931

Summary of liabilities at fair value through profit or loss


		12/31/2025		12/31/2024
Liabilities for transactions in local currency		693,909		—
		693,909		—

Summary of other financial liabilities


		12/31/2025		12/31/2024
Amounts payable for spot transactions pending settlement		69,448,363		8,427,535
Collections and other operations on behalf of third parties		192,155,577		193,067,475
Unpaid fees		10,731		200
Financial guarantee contracts		198,334		193,373
Lease liability		12,296,088		8,068,276
Others		6,163,192		8,857,654
		280,272,285		218,614,513

Summary of financing received from the Argentine Central Bank and other financial institutions


		12/31/2025		12/31/2024
Financing received from local financial institutions		104,171,482		20,540,967
Financing received from international institutions		376,622,260		31,154,891
		480,793,742		51,695,858

Summary of provisions


		12/31/2025		12/31/2024
Eventual commitments		353,073		276,150
Unused Balances of Credit Cards		3,903,686		4,271,775
Provision for agreed revocable current account advances		1,022,473		390,005
Other contingencies		8,611,596		48,474,615
		13,890,828		53,412,545

Summary of other non-financial liabilities


		12/31/2025		12/31/2024
Payroll and social securities		162,620,058		152,612,469
Sundry creditors		61,020,615		44,949,437
Revenue from contracts with customers		—		608,279
Tax payable		81,206,916		44,577,953
Social security payment orders pending settlement		4,205,131		8,163,334
Reinsurance contract liabilities		470,001		23,477
Liabilities from insurance broker operations		71,431		205,761
Obligations under a stock option plan		9,653,158		—
Other		988,039		1,753,728
		320,235,349		252,894,438

Summary of interest income


		12/31/2025		12/31/2024		12/31/2023
Interest on overdrafts		108,911,966		109,482,955		127,221,538
Interest on promissory notes		145,066,738		122,386,763		193,280,154
Interest on personal loans		297,636,833		154,073,612		190,367,868
Interest on corporate unsecured loans		181,774,226		199,442,193		275,371,868
Interest on credit card loans		100,237,249		64,934,866		120,330,556
Interest on mortgage loans		118,950,801		191,952,162		178,638,568
Interest on automobile and other secured loan		147,429,426		74,860,118		36,022,380
Interest on foreign trade loans		40,276,677		12,616,962		9,109,775
Interest on financial leases		48,669,939		36,070,280		51,186,807
Interest on public and private securities measured at amortized cost		539,333,668		647,667,529		1,626,818,997
Other		38,094,307		571,922,709		508,053,015
Total		1,766,381,830		2,185,410,149		3,316,401,526

Summary of interests expenses


		12/31/2025		12/31/2024		12/31/2023
Interest on current accounts deposits		309,784,773		512,059,715		1,073,754,083
Interest on time deposits		419,616,634		620,752,662		1,257,621,838
Interest on other financial liabilities		142,428,823		16,118,852		10,373,933
Interest from financing sector		2,593,067		2,824,358		7,942,839
Other		72,703,282		16,415,311		15,061,855
Total		947,126,579		1,168,170,898		2,364,754,548

Summary of net income from financial instruments at fair value through profit or loss


		12/31/2025		12/31/2024		12/31/2023
Income from corporate and government securities		80,670,250		175,906,617		366,099,043
Income from securities issued by the Argentine Central Bank		1,026,554		—		—
Derivatives		(5,913,490)		9,661,717		29,455,313
Total		75,783,314		185,568,334		395,554,356

Summary of service fee income


		12/31/2025		12/31/2024		12/31/2023
Commissions from deposits accounts		96,736,753		83,922,297		107,114,804
Commissions from credit and debit cards		54,206,298		55,654,295		58,995,336
Commissions from loans operations		837,966		589,796		1,056,751
Other Commissions		115,747,490		117,279,383		99,604,691
Total		267,528,507		257,445,771		266,771,582

Summary of service fee expenses


		12/31/2025		12/31/2024		12/31/2023
Commissions paid		57,313,214		54,038,563		67,664,715
Export and foreign currency operations		1,688,961		1,975,535		1,591,369
Total		59,002,175		56,014,098		69,256,084

Summary of income from insurance activities


		12/31/2025		12/31/2024		12/31/2023
Insurance revenue		52,198,864		53,656,427		53,187,288
Insurance service expenses		(26,675,413)		(26,281,261)		(16,452,581)
Net expenses from reinsurance contracts held		802,684		(190,516)		(319,692)
Broker activity operations		10,158,176		5,695,618		4,925,697
Total		36,484,311		32,880,268		41,340,712

Summary of other operating incomes


		12/31/2025		12/31/2024		12/31/2023
Reversal of allowance for loan losses and assets written down		8,428,118		6,061,546		15,763,074
Rental from safety boxes		9,250,999		5,570,523		5,875,256
Commissions from trust services		166,606		648,264		510,667
Adjustment of various credits		6,265,417		5,795,206		7,082,990
Sale of fixed assets		—		377,118		13,083
Punitive interest		8,434,944		4,084,730		6,642,843
Others		32,369,169		29,020,879		31,972,140
Total		64,915,253		51,558,266		67,860,053

Summary of personnel expenses


		12/31/2025		12/31/2024		12/31/2023
Payroll and social securities		302,965,011		361,971,540		429,881,610
Others expenses		24,287,731		23,893,800		29,595,788
Total		327,252,742		385,865,340		459,477,398

Summary of administration expenses


		12/31/2025		12/31/2024		12/31/2023
Directors´ and statutory auditors’fees		6,482,231		6,628,803		9,429,920
Professional fees		54,527,948		62,248,074		71,633,534
Advertising and publicity		23,617,637		22,238,624		13,570,471
Taxes		51,544,990		52,847,464		58,462,219
Maintenance, security and services		53,549,912		60,066,187		56,299,747
Rent		154,270		148,087		190,213
Others		31,930,467		25,147,924		32,301,499
Total		221,807,455		229,325,163		241,887,603

Summary of depreciation and impairment of non-financial assets


		12/31/2025		12/31/2024		12/31/2023
Depreciation of property, plant and equipment		10,857,312		12,601,634		13,257,891
Depreciation of other non-financial assets		7,874,222		8,200,228		8,117,928
Depreciation of intangible assets		42,833,000		35,160,600		40,072,873
Depreciation of right-of-use assets		11,840,611		12,779,533		18,564,734
Loss from sale or impairment of property, plant and equipment		7,139		431,766		11,458,607
Total		73,412,284		69,173,761		91,472,033

Summary of other operating expenses


		12/31/2025		12/31/2024		12/31/2023
Promotions related with credit cards		24,638,887		27,371,236		13,609,167
Turnover tax		122,247,570		108,403,482		157,466,847
Fair value on initial recognition of loans		16,081,964		1,305,700		593,962
Contributions made to deposit insurance system		7,984,540		5,658,584		6,734,127
Loan and credit card balance adjustments		4,000,056		2,152,207		3,556,648
Interest on liabilities for financial leases		3,599,457		2,526,891		96,511
Coverage services		180,544		179,734		78,938
Miscellaneous loss provision		1,866,894		904,848		1,910,339
Others allowances		7,054,184		71,504,234		29,479,135
Impairment of investment property		668,493		13,403,341		20,087,747
Others		14,396,629		22,429,034		36,493,936
Total		202,719,218		255,839,291		270,107,357