BBVA Argentina (BBAR) Q1 2026 earnings drop as interest income climbs

Rhea-AI Filing Summary

Banco BBVA Argentina S.A. reported consolidated results for the three months ended March 31, 2026 in constant Argentine pesos under hyperinflation accounting. Total assets were ARS 25,712,007 thousand, down from ARS 27,808,037 thousand at December 31, 2025, mainly as cash, deposits in banks and loans decreased. Deposits fell to ARS 17,460,551 thousand from ARS 18,829,618 thousand, while loans and other financing declined to ARS 15,067,586 thousand from ARS 15,812,444 thousand.

For the quarter, net interest income rose to ARS 879,880,039 thousand from ARS 717,834,438 thousand, and net commission income increased to ARS 169,784,023 thousand. Higher impairment of financial assets (ARS 244,847,600 thousand) and a larger loss on net monetary position (ARS 218,529,919 thousand) contributed to net income declining to ARS 85,223,856 thousand from ARS 108,217,278 thousand. Basic and diluted earnings per share were ARS 127.9912, versus ARS 169.7469 a year earlier.

Equity attributable to the Bank’s owners increased to ARS 3,895,184,128 thousand, supported by positive other comprehensive income of ARS 59,915,513 thousand, largely from financial instruments at fair value through OCI and cash flow hedge instruments. The bank operates in a hyperinflationary Argentine economy; inflation was 9.44% for the quarter and 31.55% for 2025 under IAS 29.

Positive

• Net interest income increased more than 20%, reaching ARS 879,880,039 thousand versus ARS 717,834,438 thousand in Q1 2025, reflecting higher interest spreads or volumes in an environment of changing monetary conditions.
• Total comprehensive income swung to a gain of ARS 145,139,369 thousand from a loss of ARS 37,442,256 thousand a year earlier, driven by ARS 59,915,513 thousand in positive other comprehensive income, mainly from financial instruments at fair value through OCI.

Negative

• Net income fell to ARS 85,223,856 thousand from ARS 108,217,278 thousand in Q1 2025, with earnings per share dropping from ARS 169.7469 to ARS 127.9912.
• Deposits declined to ARS 17,460,551,427 thousand at March 31, 2026 from ARS 18,829,618,250 thousand at year-end 2025, while loans also contracted, indicating balance-sheet shrinkage in real terms despite hyperinflation adjustments.

Filing Explained

Debt swaps extend listed government-security maturities, while the filing reports no change to the 612,710,079 common shares outstanding as of March 31, 2026.

Banco BBVA Argentina uses this Form 6-K to furnish interim information from its home market, reporting condensed financial statements for March 31, 2026. The disclosure includes debt exchanges and new borrowing that affect the bank’s securities portfolio and repayment obligations, but it does not disclose a change in common-share count.

In April 2026, the bank disclosed two voluntary debt swaps: securities delivered with nominal values of ARS 195,493,229,418 thousand, and securities delivered with nominal values of ARS 353,714,529,443 thousand plus ARS 274,483,082,877 thousand. The listed securities received mature in 2028, extending the stated maturities of part of the government-securities portfolio; the filing does not describe these swaps as equity transactions.

The statements also show corporate bonds outstanding, with consolidated principal of ARS 654,402,252 thousand and accrued interest and adjustments bringing the balance to ARS 668,575,759 thousand at March 31, 2026. The bank’s global corporate-bond program authorizes up to US$1,000,000 thousand or its equivalent, which is authorization capacity rather than an amount issued or proceeds received.

The bank states that management assessed it has resources to continue in business for the foreseeable future and identified no material uncertainties that cast doubt on that assessment. The filing also states that the bank has 612,710,079 common shares outstanding and no financial instruments with dilution effects on earnings per share.

Key Figures

Total assets: ARS 25,712,006,926 thousand Net income Q1 2026: ARS 85,223,856 thousand Net income Q1 2025: ARS 108,217,278 thousand +5 more

8 metrics

Total assets ARS 25,712,006,926 thousand Consolidated assets as of March 31, 2026

Net income Q1 2026 ARS 85,223,856 thousand Consolidated net income for the three months ended March 31, 2026

Net income Q1 2025 ARS 108,217,278 thousand Prior-year consolidated net income for the three months ended March 31, 2025

Net interest income Q1 2026 ARS 879,880,039 thousand Interest income minus interest expense for the quarter

Deposits ARS 17,460,551,427 thousand Total deposits as of March 31, 2026

Loans and other financing ARS 15,067,585,974 thousand Net loans and other financing as of March 31, 2026

Earnings per share Q1 2026 ARS 127.9912 Basic and diluted EPS in pesos for the three-month period

Equity attributable to owners ARS 3,895,184,128 thousand Shareholders’ equity attributable to owners at March 31, 2026

Key Terms

hyperinflationary economies, loss on net monetary position, fair value through OCI, TAMAR rate, +2 more

6 terms

hyperinflationary economies financial

"In accordance with IAS 29, the Argentine economy is considered hyperinflationary."

Hyperinflationary economies are countries where prices and the cost of goods and services rise extremely fast and the local currency loses value rapidly, so money buys much less over short periods. For investors this matters because company earnings, cash balances and investment returns can be wiped out by falling currency value and volatile prices, forcing special accounting adjustments and protective strategies—like needing a fast drain plug when a boat springs a leak.

loss on net monetary position financial

"Loss on net monetary position | 2.1.5. | | (218,529,919)"

fair value through OCI financial

"financial instruments at fair value through OCI | | 90,154,736"

TAMAR rate financial

"Argentine Treasury Bill Capitalizable in pesos at TAMAR rate."

dual rate financial

"Argentine Treasury Bonds in pesos at dual rate. Maturity March 16, 2026"

deferred income tax financial

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

Deferred income tax is a bookkeeping entry that records taxes a company will pay or recover in the future because accounting rules and tax rules recognize income and expenses at different times. It matters to investors because it affects reported profits versus actual cash taxes paid and signals future tax cash flows—like a bookmark showing taxes that are owed or prepaid down the road, which can change a company’s cash position and valuation.

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FAQ

How did Banco BBVA Argentina (BBAR) perform financially in Q1 2026?

Banco BBVA Argentina reported net income of ARS 85,223,856 thousand for Q1 2026, compared with ARS 108,217,278 thousand a year earlier. Net interest income increased, but higher asset impairment and loss on net monetary position weighed on overall profitability.

What were BBAR’s net interest income and commissions in Q1 2026?

In Q1 2026, BBVA Argentina generated net interest income of ARS 879,880,039 thousand and net commission income of ARS 169,784,023 thousand. Both lines improved versus Q1 2025, supporting core banking revenue despite a challenging macroeconomic backdrop.

What is Banco BBVA Argentina’s earnings per share for Q1 2026?

Basic and diluted earnings per share for Q1 2026 were ARS 127.9912, compared with ARS 169.7469 in Q1 2025. The calculation is based on a weighted average of 612,710,079 common shares, with no dilutive instruments outstanding during the period.

How did BBAR’s balance sheet change as of March 31, 2026?

At March 31, 2026, total assets were ARS 25,712,006,926 thousand, down from ARS 27,808,037,270 thousand at December 31, 2025. Deposits and loans both decreased, and cash and deposits in banks fell to ARS 4,005,426,870 thousand from ARS 5,201,052,797 thousand.

What is BBVA Argentina’s equity position after Q1 2026?

Equity attributable to owners of the Bank reached ARS 3,895,184,128 thousand at March 31, 2026, up from ARS 3,756,889,119 thousand at year-end 2025. Total equity including non-controlling interests was ARS 4,023,592,999 thousand, supported by positive comprehensive income.

How does hyperinflation affect BBAR’s Q1 2026 financial statements?

The bank restated figures using IAS 29 for hyperinflation, expressing amounts in constant pesos as of March 31, 2026. Reported inflation was 9.44% for Q1 2026 and 31.55% for 2025, significantly influencing monetary position losses and comparative financial information.

What were BBAR’s cash flows during the first quarter of 2026?

Total cash and cash equivalents decreased by ARS 1,195,625,927 thousand in Q1 2026. Operating activities used ARS 5,242,306 thousand, investing activities used ARS 26,631,357 thousand, and financing activities used ARS 360,395,919 thousand, with additional negative effects from exchange rate and monetary adjustments.

FORM 6-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Report of Foreign Issuer

Pursuant to Rule 13a-16 or 15d-16

of the Securities Exchange Act of 1934

For the month of August, 2026

Commission File Number: 001-12568

Banco BBVA Argentina S.A.

(Exact name of Registrant as specified in its charter)

BBVA Argentina Bank S.A.

(Translation of registrant’s name into English)

111 Córdoba Av., C1054AAA

Buenos Aires, Argentina

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F X Form 40-F

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):

Yes No X

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):

Yes No X

Indicate by check mark whether by furnishing the information contained in this Form, the Registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934:

Yes No X

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): N/A

Banco BBVA Argentina S.A.

TABLE OF CONTENTS

Item
1.	Financial Statements as of March 31, 2026.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

			Banco BBVA Argentina S.A.
Date:	August 10, 2026		By:	/s/ Carmen Morillo Arroyo
				Name:	Carmen Morillo Arroyo
				Title:	Chief Financial Officer

BANCO BBVA ARGENTINA S.A.

CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE

THREE-MONTH PERIOD ENDED

MARCH 31, 2026

Banco BBVA Argentina S.A.

TABLE OF CONTENTS

Condensed interim financial statements for the three-month period ended March 31, 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

- 1 -

CONSOLIDATED CONDENSED STATEMENT OF FINANCIAL POSITION

AS OF MARCH 31, 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)

	Notes and Exhibits		03.31.26		12.31.25
		ASSETS
Cash and deposits in banks	3		4,005,426,870		5,201,052,797
,
Cash			1,094,219,159		1,453,816,874
Financial institutions and correspondents			2,910,580,427		3,737,896,069
B.C.R.A.			1,785,223,831		2,384,493,469
Other in the country and abroad			1,125,356,596		1,353,402,600
Other			627,284		9,339,854
Debt securities at fair value through profit or loss	4 and A		475,787,755		345,254,954
Derivative instruments	5		72,450,093		42,534,995
Other financial assets	7		195,170,426		166,185,038
Loans and other financing	8		15,067,585,974		15,812,444,474
Non-financial Government sector			5,559,563		3,450,370
Other financial institutions			182,963,335		253,465,402
Non-financial Private Sector and Residents Abroad			14,879,063,076		15,555,528,702
Other debt securities	9 and A		3,567,955,161		3,330,986,806
Financial assets pledged as collateral	10		723,629,305		1,315,257,276
Current income tax assets	11.1		2,708,349		421
Investments in equity instruments	12 and A		22,536,507		22,752,326
Investments in associates	13		43,078,177		42,208,273
Property and equipment	14		970,038,395		981,317,459
Intangible assets	15		137,813,894		130,603,572
Deferred income tax assets	11.3		91,005,661		71,990,323
Other non-financial assets	16		335,179,029		341,906,771
Non-current assets held for sale	17		1,641,330		3,541,785
TOTAL ASSETS			25,712,006,926		27,808,037,270

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

- 2 -

CONSOLIDATED CONDENSED STATEMENT OF FINANCIAL POSITION

AS OF MARCH 31, 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)

	Notes and Exhibits		03.31.26		12.31.25
		LIABILITIES
Deposits	18 and H		17,460,551,427		18,829,618,250
Non-financial Government sector			795,738,041		513,623,336
Financial Sector			9,639,036		8,528,616
Non-financial Private Sector and Residents Abroad			16,655,174,350		18,307,466,298
Liabilities at fair value through profit or loss	19		35,117,694		-
Derivative instruments	5		13,993,483		7,109,040
Repo transactions and surety bonds	6		66,898,442		512,439,482
Other financial liabilities	20		1,911,322,295		1,943,343,607
Financing received from the BCRA and other financial institutions	21		576,097,476		904,719,473
Corporate bonds issued	22		668,575,759		673,421,210
Current income tax liabilities	11.2		218,910,332		136,956,499
Provisions	23 and J		51,566,304		55,055,158
Deferred income tax liabilities	11.3		6,046,006		7,194,625
Other non-financial liabilities	24		679,334,709		859,726,296
TOTAL LIABILITIES			21,688,413,927		23,929,583,640
EQUITY
Share capital	26		612,710		612,710
Non-capitalized contributions			6,744,974		6,744,974
Capital adjustments			1,302,739,847		1,302,739,847
Reserves			2,203,344,835		2,203,344,835
Unappropriated retained earnings			273,596,113		-
Other accumulated comprehensive income/(loss)			29,724,163		(30,149,360)
Income for the period/year			78,421,486		273,596,113
Equity attributable to owners of the Bank			3,895,184,128		3,756,889,119
Equity attributable to non-controlling interests			128,408,871		121,564,511
TOTAL EQUITY			4,023,592,999		3,878,453,630
TOTAL LIABILITIES AND EQUITY			25,712,006,926		27,808,037,270

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

- 3 -

CONSOLIDATED CONDENSED STATEMENT OF INCOME

FOR THE THREE-MONTH INTERIM PERIODS ENDED MARCH 31, 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)

	Notes and Exhibits		03.31.26		03.31.25
Interest income	28		1,528,705,271		1,217,424,291
Interest expense	29		(648,825,232)		(499,589,853)
Net interest income			879,880,039		717,834,438
Commission income	30		247,811,724		239,521,196
Commission expense	31		(78,027,701)		(107,190,947)
Net commission income			169,784,023		132,330,249
Net income from measurement of financial instruments at fair value through profit or loss	32		21,209,793		42,700,580
Net income/(loss) from write-down of assets at amortized cost and at fair value through OCI	33		(2,759,442)		106,273,904
Foreign exchange and gold gains	34		53,327,092		10,786,000
Other operating income	35		65,590,823		51,462,776
Impairment of financial assets	36		(244,847,600)		(127,077,361)
Net operating income			942,184,728		934,310,586
Personnel benefits	37		(186,502,033)		(160,702,396)
Administrative expenses	38		(166,317,697)		(194,064,316)
Asset depreciation and impairment	39		(32,151,023)		(27,593,156)
Other operating expenses	40		(202,954,680)		(179,661,519)
Operating income			354,259,295		372,289,199
Income/(loss) from associates and joint ventures			(3,754,216)		980,579
Loss on net monetary position	2.1.5.		(218,529,919)		(198,437,035)
Income before income tax			131,975,160		174,832,743
Income tax	11.4		(46,751,304)		(66,615,465)
Net income for the period			85,223,856		108,217,278
Net income for the period attributable to:
Owners of the Bank			78,421,486		104,005,657
Non-controlling interests			6,802,370		4,211,621

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

- 4 -

CONSOLIDATED CONDENSED STATEMENT OF INCOME

FOR THE THREE-MONTH INTERIM PERIODS ENDED MARCH 31, 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)

Accounts		03.31.26		03.31.25
	Numerator:
Net income attributable to owners of the Bank		78,421,486		104,005,657
Net income attributable to owners of the Bank adjusted to reflect the effect of dilution		78,421,486		104,005,657
Denominator:
Weighted average of outstanding common shares for the period		612,710,079		612,710,079
Weighted average of outstanding common shares for the period adjusted to reflect the effect of dilution		612,710,079		612,710,079
Basic earnings per share (stated in pesos)		127.9912		169.7469
Diluted earnings per share (stated in pesos) (1)		127.9912		169.7469

(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.

- 5 -

CONSOLIDATED CONDENSED STATEMENT OF OTHER COMPREHENSIVE INCOME

FOR THE THREE-MONTH INTERIM PERIODS ENDED MARCH 31, 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)

	Note		03.31.26		03.31.25
Net income for the period			85,223,856		108,217,278
Other comprehensive income components to be reclassified to income/(loss) for the period:
Income or loss from hedge instruments – Hedge of cash flows
Income for the period from hedge instrument			116,532		-
Income tax	11.4		(40,765)		-
			75,767		-
Income or loss from financial instruments at fair value through OCI
Income/(loss) for the period from financial instruments at fair value through OCI			90,154,736		(121,158,149)
Reclassification adjustment for the period			2,815,622		(106,273,904)
Income tax	11.4		(32,539,625)		79,601,219
			60,430,733		(147,830,834)
Other comprehensive income components not to be reclassified to income/(loss) for the period:
Income or loss on equity instruments at fair value through OCI
Income/(loss) for the period from equity instruments at fair value through OCI			(590,987)		2,171,300
			(590,987)		2,171,300
Total Other Comprehensive Income/(loss) for the period			59,915,513		(145,659,534)
Total Comprehensive Income/(loss)			145,139,369		(37,442,256)
Total Comprehensive Income:
Attributable to owners of the Bank			138,295,009		(41,653,877)
Attributable to non-controlling interests			6,844,360		4,211,621
The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements.

- 6 -

CONSOLIDATED CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE THREE-MONTH INTERIM PERIOD ENDED MARCH 31, 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)

	2026
	Share		Non-capitalized				Other Comprehensive			Reserves
	capital		contributions				Income
	Outstanding shares		Share premium				Income/(loss) on financial instruments at fair value through OCI	Income/(loss) on hedge instruments						Total equity attributable to controlling interests		Total equity attributable to non-controlling interests		Total
					Equity adjustments							Retained earnings
Transactions										Legal	Other
Restated balances at the beginning of the year		612,710			6,744,974				1,302,739,847		(30,149,360)	-			1,041,235,196		1,162,109,639		273,596,113		3,756,889,119		121,564,511		3,878,453,630
Total comprehensive income for the period
- Net income for the period	-		-		-		-	-		-	-	78,421,486		78,421,486		6,802,370		85,223,856
- Other comprehensive income for the period	-		-		-		59,839,746	33,777		-	-	-		59,873,523		41,990		59,915,513
Balances at fiscal period end	612,710		6,744,974		1,302,739,847		29,690,386	33,777		1,041,235,196	1,162,109,639	352,017,599		3,895,184,128		128,408,871		4,023,592,999

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

- 7 -

CONSOLIDATED CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE THREE-MONTH INTERIM PERIOD ENDED MARCH 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)

		2025
		Share		Non-capitalized				Other Comprehensive		Reserves
		capital		Contributions				Income
		Outstanding shares		Share premium				Income/(loss) on financial instruments at fair value through OCI				Retained earnings		Total equity attributable to controlling interests		Total equity attributable to non-controlling interests		Total
						Equity adjustments
Transactions										Legal	Other
Restated balances at the beginning of the year			612,710			6,744,974			1,302,739,847		70,598,355				939,523,194		883,989,154		508,560,009		3,712,768,243		60,564,963		3,773,333,206
Total comprehensive income for the period
- Net income for the period		-		-		-		-		-	-	104,005,657		104,005,657		4,211,621		108,217,278
- Other comprehensive loss for the period		-		-		-		(145,659,534)		-	-	-		(145,659,534)		-		(145,659,534)
Restated balances at the beginning of the period		612,710		6,744,974		1,302,739,847		(75,061,179)		939,523,194	883,989,154	612,565,666		3,671,114,366		64,776,584		3,735,890,950

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

- 8 -

CONSOLIDATED CONDENSED STATEMENT OF CASH FLOWS

FOR THE THREE-MONTH INTERIM PERIODS ENDED MARCH 31, 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)

Accounts		03.31.26		03.31.25
Cash flows from operating activities
Income before income tax		131,975,160		174,832,743
Adjustment for total monetary income for the period		218,529,919		198,437,035
Adjustments to obtain cash flows from operating activities:		689,862,370		220,039,558
Depreciation and amortization		32,151,023		27,593,156
Impairment of financial assets		244,847,600		127,077,361
Effect of foreign exchange changes on cash and cash equivalents		390,771,224		63,426,567
Other adjustments		22,092,523		1,942,474
Net increases/(decreases) from operating assets:		(1,093,320,644)		(2,926,720,905)
Debt securities at fair value through profit or loss		(151,512,876)		(461,974,130)
Derivative instruments		(34,116,412)		4,493,395
Loans and other financing		(855,157,527)		(2,230,445,839)
Non-financial Government sector		(2,455,028)		(3,106,157)
Other financial institutions		54,419,736		(16,354,467)
Non-financial Private Sector and Residents Abroad		(907,122,235)		(2,210,985,215)
Other debt securities		(469,474,141)		(66,882,648)
Financial assets pledged as collateral		505,760,092		186,871,238
Investments in equity instruments		(34,061,353)		4,304,490
Other assets		(54,758,427)		(363,087,411)
Net (decreases)/increases from operating liabilities:		49,778,539		1,643,254,904
Deposits		241,971,339		1,454,239,835
Non-financial Government sector		332,099,610		1,650,260
Financial sector		2,004,405		4,623,025
Non-financial Private Sector and Residents Abroad		(92,132,676)		1,447,966,550
Liabilities at fair value through profit or loss		35,117,694		-
Derivative instruments		7,577,239		11,526,137
Repo transactions and surety bonds		(426,067,812)		-
Other liabilities		191,180,079		177,488,932
Income tax paid		(2,067,650)		(1,060,123)
Total cash flows used in operating activities		(5,242,306)		(691,216,788)

- 9 -

CONSOLIDATED CONDENSED STATEMENT OF CASH FLOWS

FOR THE THREE-MONTH INTERIM PERIODS ENDED MARCH 31, 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)

Accounts		03.31.26		03.31.25
Cash flows from investing activities
Payments:		(26,631,357)		(24,441,493)
Purchase of property and equipment, intangible assets and other assets		(26,503,442)		(24,075,472)
Other payments related to investing activities		(127,915)		(366,021)
Collections:		-		516,586
Other collections related to investing activities		-		516,586
Total cash flows used in investing activities		(26,631,357)		(23,924,907)
Cash flows from financing activities
Payments:		(360,395,919)		(14,828,107)
Dividends		(7,017,632)		-
Non-subordinated corporate bonds		(20,281,985)		(10,554,007)
Financing from local financial institutions		(213,926,011)		-
Payment of lease liabilities		(4,543,752)		(4,274,100)
Other payments related to financing activities		(114,626,539)		-
Collections:		-		273,604,835
Non-subordinated corporate bonds		-		186,587,563
Financing from local financial institutions		-		86,990,649
Other collections related to financing activities		-		26,623
Total cash flows (used in) / generated by financing activities		(360,395,919)		258,776,728
Effect of exchange rate changes on cash and cash equivalents		(390,771,224)		(63,426,567)
Effect of net monetary income/(loss) of cash and cash equivalents		(412,585,121)		(295,678,580)
Total changes in cash flows		(1,195,625,927)		(815,470,114)
Restated cash and cash equivalents at the beginning of the year (Note 3)		5,201,052,797		4,065,520,455
Cash and cash equivalents at fiscal period-end (Note 3)		4,005,426,870		3,250,050,341
The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements.

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NOTES TO THE CONSOLIDATED CONDENSED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 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 234 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 March 31, 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 6% 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 9.4% in Q1 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 to other areas of public policy, with a view to deregulating various sectors. In addition, on December 15, 2025, the BCRA announced its international reserves accumulation target of USD 17 billion for 2026, to be achieved through foreign currency purchases by the BCRA in the MULC (Mercado Único y Libre de Cambios, in Spanish).

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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 Financing 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:

- Within the framework of the convergence process to IFRS Accounting Standards established by Communication “A” 6114, as amended and supplemented, the BCRA provided that for fiscal years starting on or after January 1, 2020, financial institutions defined as “Group A” according to BCRA regulations, as such is the case of the Entity, are required to start to apply paragraph 5.5 “Impairment” of IFRS 9 “Financial Instruments” (paragraphs B5.5.1 through B5.5.55) except for exposures to the public sector, considering the exclusion set forth by Communication “A” 6847.

Had the abovementioned paragraph 5.5. “Impairment” been applied in full, according to an estimate made by the Entity, as of March 31, 2026 and December 31, 2025, its shareholders’ equity would have been reduced by 272,628 and 528,233, 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 May 26, 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 March 31, 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 species 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 March 31, 2026 is presented comparatively with data as of the end of the previous fiscal year, while the consolidated condensed statements of income, other comprehensive income, and changes in shareholders’ equity and cash flows and the related notes for the three-month period then ended are presented comparatively with the same period 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 March 31, 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.

Considering the index referred to above, inflation for the three-month periods ended March 31, 2026 and 2025 was 9.44% and 8.57%, 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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a) Description of the main aspects of the restatement process of the statement of financial position:

i. Monetary items and non-monetary items measured at current values are not restated, as they are already expressed in terms of the current measuring unit at the end of the reporting period.

ii. Non-monetary items measured at historical cost or at a current values as of a date prior to the end of the reporting period are restated in year-end currency using coefficients showing the variation occurred in the general price index as from the date of acquisition or restatement until the closing date.

iii. Share capital is stated year-end currency by multiplying the nominal value of the shares by the coefficient corresponding to the date of subscription.

iv. Qualitative changes affecting retained earnings, such as the creation and reversal of reserves and the absorption of accumulated losses, are stated in terms of year-end currency by multiplying the nominal amount of the change by the coefficient corresponding to the previous fiscal year-end.

b) Description of the main aspects of the restatement process of the statements of income and other comprehensive income:

i. Expenses and income are restated as from the date of their booking, except those income or loss items that reflect or include in their determination the consumption of assets in purchasing power currency of a date prior to the booking of the consumption, which are restated taking as basis the date of origination of the asset with which the item is related; and also except for income or loss arising from comparing two measurements expressed in purchasing power currency of different dates, for which it is necessary to identify the amounts compared, restate them separately, and make the comparison again, but with the amounts already restated.

ii. Gain or loss on net monetary position will be classified according to the item that originated it, and is presented in a separate line reflecting the effect of inflation on monetary items.

c) Description of the main aspects of the restatement process of the statement of changes in shareholders’ equity:

i. As of the transition date (December 31, 2018), the Entity restated equity items as from the date on which they were subscribed for or paid-in, as set forth in Communication “A” 6849 as issued by the BCRA, except for reserves (including the reserve for first time application of IFRS Accounting Standards), which were maintained at their nominal value as of such date. Restated retained earnings are determined according to the difference between restated net assets and the rest of the component of initial equity restated, while the balances of other accumulated comprehensive income / (loss) were restated as of the transition date.

ii. After the restatement as of the transition date stated in (i) above, all the shareholders’ equity components are restated by applying the general price index from the beginning of the fiscal year and each variation of those components is restated from the date of contribution or from the moment such variation occurred by other means, restating the balances of other accumulated comprehensive income according to the items that give rise to it. Under BCRA requirements, the restatement of share capital and additional paid-in capital is disclosed under “Inflation adjustment to the share capital” account.

d) Description of the main aspects of the restatement process of the statement of cash flows:

i. All items are restated in terms of the measuring unit current as of the end of the reporting period.

ii. Monetary gain or loss on the components of cash and cash equivalents are disclosed in the statement of cash flows after operating, investing and financing activities, in a separate line and independent from them, under “Effect of net monetary income/(loss) of cash and cash equivalents”.

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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 March 31, 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.

– The relevant activities, the decision-making process on these activities and whether the Entity and its subsidiaries can manage those activities.

– Contractual agreements such as call options, put options and settlement rights.

– If the Entity and its subsidiaries are exposed to, or entitled to, variable yields arising from their interest in the investee, and are empowered to affect their variability.

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

Subsidiaries	Registered Office	Province	Country	Main Business Activity
Volkswagen Financial Services Cía. Financiera S.A.	Av. Córdoba 111, 30th Floor	City of Buenos Aires	Argentina	Financing
PSA Finance Arg. Cía. Financiera S.A.	Carlos María Della Paolera 265, 22nd Floor	City of Buenos Aires	Argentina	Financing
FCA Compañía Financiera S.A.	Carlos María Della Paolera 265, 22nd Floor	City of Buenos Aires	Argentina	Financing
Consolidar Administradora de  Fondos de Jubilaciones y Pensiones S.A. (undergoing liquidation proceedings)   (1)	Av. Córdoba 111, 22nd Floor	City of Buenos Aires	Argentina	Retirement and Pension Fund Manager
BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión	Av. Córdoba 111, 30th Floor	City of Buenos Aires	Argentina	Mutual Funds Manager and Comprehensive Settlement and Clearing Agent

(1) Consolidar Administradora de Fondos de Jubilaciones y Pensiones S.A. (undergoing liquidation proceedings) “Consolidar A.F.J.P. S.A. (undergoing liquidation proceedings)”: a corporation incorporated under the laws of Argentina undergoing liquidation proceedings. On December 4, 2008, Law No. 26425 was enacted, providing for the elimination and replacement of the capitalization regime that was part of the Integrated Retirement and Pension System, with a single pay-as-you go system named the Argentine Integrated Retirement and Pensions System (SIPA). Consequently, Consolidar A.F.J.P. S.A. ceased to manage the resources that were part of the individual capitalization accounts of affiliates and beneficiaries of the capitalization regime of the Integrated Retirement and Pension System, which were transferred to the Guarantee Fund for the Sustainability of the Argentine Retirement and Pension Regime as they were already invested, and the Argentine Social Security Office (ANSES) is now the sole and exclusive owner of those assets and rights. Likewise, on October 29, 2009, the ANSES issued Resolution No. 290/2009, whereby retirement and pension fund managers interested in reconverting their corporate purpose to manage the funds for voluntary contributions and deposits held by participants in their capitalization accounts had 30 business days to express their intention to that end. On December 28, 2009, based on the foregoing and taking into consideration that it is impossible for Consolidar A.F.J.P. S.A. to comply with the corporate purpose for which it was incorporated, it was resolved, at a Unanimous General and Extraordinary Shareholders’ Meeting to approve the dissolution and subsequent liquidation of that company effective as of December 31, 2009.

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 that in the 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.

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

Subsidiaries	Shares		Interest held by the Company		Non-controlling interest
	Type	Number	Total share capital	Votes	Total share capital	Votes
Volkswagen Financial Services Cía. Financiera S.A.	Common	897,000,000	51.00 %	51.00 %	49.00 %	49.00 %
PSA Finance Arg. Cía. Financiera S.A.  (1)	Common	52,178	50.00 %	50.00 %	50.00 %	50.00 %
FCA Compañía Financiera (1)	Common	721,431,000	50.00 %	50,00 %	50,00 %	50,00 %
Consolidar Administradora de  Fondos de Jubilaciones y Pensiones S.A. (undergoing liquidation proceedings)	Common	235,738,503	53.89 %	53.89 %	46.11 %	46.11 %
BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión	Common	242,524	100.00 %	100.00 %

(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.

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

Entity	Balances as of 03/31/2026
	Assets	Liabilities	Equity attributable to owners of the Parent	Equity attributable to non-controlling interests	Total comprehensive income(loss) attributable to owners of the Parent	Total comprehensive income (loss) attributable to non-controlling interests
Banco BBVA Argentina S.A. (Separate)	24,836,107,801	20,940,923,673	3,895,184,128	-	138,295,009	-
Volkswagen Financial Services Cía. Financiera S.A.	553,740,492	450,439,916	52,683,294	50,617,282	3,391,155	3,258,167
PSA Finance Arg. Cía. Financiera S.A.	360,708,823	291,575,831	34,566,495	34,566,497	2,479,738	2,479,741
FCA Compañía Financiera S.A.	447,618,321	361,508,482	43,054,920	43,054,919	1,129,799	1,129,799
Consolidar Administradora de Fondos de Jubilaciones y Pensiones S.A. (en liquidación)	502,772	133,716	198,883	170,173	(27,286)	(23,347)
BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión	191,950,293	89,643,682	102,306,611	-	10,611,359	-
Withdrawals	(678,621,576)	(445,811,373)	(232,810,203)	-	(17,584,765)	-
Banco BBVA Argentina S.A.(Consolidated)	25,712,006,926	21,688,413,927	3,895,184,128	128,408,871	138,295,009	6,844,360

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Entity	Balances as of 12/31/2025				Balances as of 03/31/2025
	Assets	Liabilities	Equity attributable to owners of the Parent	Equity attributable to non-controlling interests	Total comprehensive income(loss) attributable to owners of the Parent	Total comprehensive income (loss) attributable to non-controlling interests
Banco BBVA Argentina S.A. (Separate)	26,855,314,350	23,098,425,231	3,756,889,119	-	(41,653,877)	-
Volkswagen Financial Services Cía. Financiera S.A.	613,721,949	517,070,695	49,292,141	47,359,113	1,860,270	1,787,321
PSA Finance Arg. Cía. Financiera S.A.	390,086,398	325,912,885	32,086,757	32,086,756	2,456,094	2,456,093
FCA Compañía Financiera S.A. (1)	434,216,432	350,366,191	41,925,121	41,925,120	-	-
Consolidar Administradora de Fondos de Jubilaciones y Pensiones S.A. (en liquidación)	529,492	109,803	226,167	193,522	(37,158)	(31,793)
BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión	139,353,604	47,658,406	91,695,198	-	12,572,037	-
Withdrawals	(625,184,955)	(409,959,571)	(215,225,384)	-	(16,851,243)	-
Banco BBVA Argentina S.A.(Consolidated)	27,808,037,270	23,929,583,640	3,756,889,119	121,564,511	(41,653,877)	4,211,621

(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 assesment 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.

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 March 31, 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 March 31, 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”.

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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 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, except as indicated in Note 2.1.1.

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.

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:

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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:

- Clarify that a financial liability is derecognized on the “settlement date,” i.e., when the related obligation is fulfilled, cancelled, expires or the liability otherwise qualifies for derecognition. It also introduces an accounting policy option to derecognize financial liabilities that are settled through an electronic payment system before the settlement date if certain conditions are met.

- Clarify how to assess contractual cash flow characteristics of financial assets that include environmental, social and governance (ESG) and other similar contingent characteristics.

- Clarify the treatment of non-recourse assets and contractually linked instruments.

- Require additional disclosures for financial assets and liabilities with contractual terms that refer to a contingent event (including those that are linked to ESG) and equity instruments classified at fair value through other comprehensive income.

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:

- IFRS 1 First-time Adoption of International Financial Reporting Standards - Hedge Accounting by a first-time adopter.

- IFRS 7 Financial Instruments: Disclosures about gain or loss on derecognition, deferred difference between fair value and transaction price, and disclosures about credit risk; amendments are also made to paragraph IG1 of the Implementation Guidance.

- IFRS 9 Financial Instruments - Derecognition of lease liabilities by the lessee. However, the amendment does not address how a lessee distinguishes between a lease modification as defined in IFRS 16 and an extinguishment of a lease liability in accordance with IFRS 9.

- IFRS 9 Financial Instruments - Transaction Price: paragraph 5.1.3 of IFRS 9 has been amended to replace the reference to “transaction price as defined by IFRS 15 Revenue from contracts with customers” with “the amount determined by applying IFRS 15”.

- IFRS 10 Consolidated Financial Statements - Determination of a “de facto agent”: paragraph B74 of IFRS 10 has been amended to clarify that the relationship described in paragraph B74 is only one example of the various relationships that could exist between the investor and other parties acting as de facto agents of the investor.

- IAS 7 Statement of Cash Flows - Cost Method: paragraph 37 of IAS 7 has been amended to replace the term “cost method” with “at cost”, following the previous deletion of the definition of “cost method”.

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

- 20 -

Amendments to IFRS 9 and IFRS 7 – Power Purchase Agreements

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

– Clarify the application of the “own use” requirements.

– Permit hedge accounting if these contracts are used as hedging instruments.

– Add new disclosure requirements to enable investors to understand the effect of these contracts on a company’s financial performance and cash flows.

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 are effective from January 1, 2026. The Entity is evaluating the effects these amendments may have on the financial statements.

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.

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.

- 21 -

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.

2.7. Transcription to the books

As of the date of these consolidated 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 December 31, 2025. In addition, entries corresponding to January, February and March 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:

		03.31.26		12.31.25
B.C.R.A. - Unrestricted current account		1,785,223,831		2,384,493,469
Balances with other local and foreign financial institutions		1,125,356,596		1,353,402,600
Cash		1,094,219,159		1,453,816,874
Cash and cash equivalents for spot purchases or sales pending settlement		627,284		9,339,854
TOTAL		4,005,426,870		5,201,052,797

The balances of Cash and deposits in banks as of March 31, 2025 and December 31, 2024 amounted to 250,050,341 and 4,065,520,455, respectively.

4. Debt securities at fair value through profit or loss

Breakdown is as follows:

		03.31.26		12.31.25
Government securities		475,483,162		344,717,698
Private securities – Corporate bonds		184,002		537,256
BCRA Notes		120,591		-
TOTAL		475,787,755		345,254,954

A breakdown of this information is provided in Exhibit A.

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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

		03.31.26		12.31.25
Debit balances linked to foreign currency forwards pending settlement in pesos by counterparty – OTC		64,873,215		28,926,727
Debit balances linked to foreign currency forwards pending settlement in pesos by counterparty – A3 Mercados		7,007,388		12,905,478
Debit balances linked to interest rate swaps - floating rate for fixed rate		569,490		702,790
TOTAL		72,450,093		42,534,995

Liabilities

		03.31.26		12.31.25
Credit balances linked to foreign currency forwards pending settlement in pesos by counterparty – A3 Mercados		12,503,789		4,539,683
Credit balances linked to foreign currency forwards pending settlement in pesos by counterparty – OTC		1,489,694		2,490,306
Credit balances linked to interest rate swaps - floating rate for fixed rate		-		79,051
TOTAL		13,993,483		7,109,040

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:

		03.31.26		12.31.25
Foreign currency forwards
Foreign currency forward purchases - US$		470,286		631,333
Foreign currency forward sales - US$		441,065		587,705
Foreign currency forward sales - Euros		3,000		7,800
Interest rate swaps
Fixed rate for floating rate  (1)		7,000,000		14,000,000

⁽¹⁾ Floating rate: Badlar rate, interest rate for deposits over one million pesos, for a term of 30 to 35 days.

- 23 -

6. Repo transactions and surety bonds

Reverse repurchase transactions and surety bonds

No reverse repurchase transactions or surety bonds were accounted for by the Group as of March 31, 2026 and December 31, 2025.

Repurchase transactions and surety bonds

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

		03.31.26		12.31.25
Amounts payable for borrowing surety bond transactions		66,898,442		26,830,314
Amounts payable from government securities repo transactions with financial institutions		-		485,609,168
TOTAL		66,898,442		512,439,482

7. Other financial assets

Breakdown is as follows:

		03.31.26		12.31.25
Measured at amortized cost
Other receivables		135,620,891		162,527,236
Non-financial debtors from spot transactions pending settlement		60,194,904		3,674,915
Financial debtors from spot transactions pending settlement		48,506		-
Other		489,308		1,063,317
		196,353,609		167,265,468
Measured at fair value through profit or loss
Mutual funds		1,639,152		1,898,461
		1,639,152		1,898,461
Allowance for loan losses (Exhibit R)		(2,822,335)		(2,978,891)
TOTAL		195,170,426		166,185,038

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:

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		03.31.26		12.31.25
Credit Cards		3,389,747,296		3,633,281,964
Loans for the prefinancing and financing of exports		2,819,924,722		2,539,519,756
Notes		2,114,156,117		2,310,097,439
Consumer loans		1,531,313,615		1,571,385,923
Overdrafts		1,243,418,991		1,299,256,951
Pledge loans		1,027,927,479		832,774,237
Discounted instruments		884,601,291		985,993,814
Mortgage loans		731,880,758		682,095,210
Other financial institutions		196,002,422		254,953,989
Loans to employees		148,901,084		144,886,220
Receivables from finance leases		46,247,390		43,675,764
Instruments purchased		16,523,432		21,877,338
Non-financial government sector		5,559,563		3,450,370
Other financing		1,709,647,599		2,164,618,806
		15,865,851,759		16,487,867,781
Allowance for loan losses (Exhibit R)		(798,265,785)		(675,423,307)
TOTAL		15,067,585,974		15,812,444,474

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:

		03.31.26			12.31.25
		Total investment	Current value of minimum payments		Total investment	Current value of minimum payments
Term
Up to 1 year		28,223,186	14,997,091		26,704,456	13,717,829
From 1 to 2 years		22,769,127	13,982,079		23,671,500	13,795,883
From 2 to 3 years		15,325,022	10,420,940		14,253,298	9,645,202
From 3 to 4 years		7,102,192	5,213,378		6,153,605	4,499,245
From 4 to 5 years		1,886,030	1,633,902		2,531,700	2,000,369
More than 5 years		-	-		24,189	17,236
TOTAL		75,305,557	46,247,390		73,338,748	43,675,764
Share capital			45,436,278			42,987,537
Interest accrued			811,112			688,227
TOTAL			46,247,390			43,675,764

- 25 -

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:

		03.31.26		12.31.25
Total Exhibits B and C		16,109,520,141		16,748,170,670
Plus:
Loans to employees		148,901,084		144,886,220
Interest and other items accrued receivable from financial assets with credit value impairment		36,535,363		30,493,337
Less:
Allowance for loan losses (Exhibit R)		(798,265,785)		(675,423,307)
Adjustments for effective interest rate		(192,451,197)		(197,010,125)
Corporate bonds and other private securities		(36,811,509)		(48,238,202)
Loan commitments		(199,842,123)		(190,434,119)
Total loans and other financing		15,067,585,974		15,812,444,474

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 March 31, 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:

		03.31.26		12.31.25
Secured loans		83,697,229		72,782,025
Liabilities related to foreign trade transactions		73,962,436		74,570,855
Overdrafts and receivables not used		37,944,040		37,800,044
Guarantees granted		4,238,418		5,281,195
TOTAL		199,842,123		190,434,119

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).

- 26 -

9. Other debt securities

9.1. Financial assets measured at amortized cost

Breakdown is as follows:

		03.31.26		12.31.25
Argentine Treasury Bonds in pesos. Maturity 05-23-2027		17,300,369		17,461,092
Argentine Treasury Bonds in pesos at 0.7% Badlar Private Rate. Maturity 11-23- 2027		6,890,381		7,538,508
Argentine Treasury Bill Capitalizable in pesos at TAMAR rate. Maturity 01-16-2026		-		614,119,094
TOTAL		24,190,750		639,118,694

A breakdown of this information is provided in Exhibit A.

9.2. Financial assets measured at fair value through OCI

Breakdown is as follows:

		03.31.26		12.31.25
Government securities		3,508,440,937		2,645,133,969
Private securities – Corporate bonds		35,323,474		46,734,143
TOTAL		3,543,764,411		2,691,868,112

A breakdown of this information is provided in Exhibit A.

- 27 -

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:

Securities Delivered
Species	Nominal values
Treasury Bonds in pesos adjusted by Cer 4.25%. Maturity February 14, 2025 (T2X5)	13,857,176,685
Argentine Treasury Bills capitalizable in pesos. Maturity May 30, 2025 (LT S30Y5)	26,690,835,200
Argentine Treasury Bills capitalizable in pesos. Maturity July 18, 2025 (LT S18J5)	50,000,000,000
Argentine Treasury Bills capitalizable in pesos. Maturity July 30, 2025 (LT S30J5)	25,112,610,000
Argentine Treasury Bonds in pesos Zero Coupon adjusted by Cer. Maturity June 30, 2025 (TZX25)	3,000,000,000
Argentine Treasury Bills capitalizable in pesos. Maturity August 29, 2025 (LT S29G5)	25,000,000,000
Argentine Treasury Bills capitalizable in pesos. Maturity July 31, 2025 (LT S31L5)	175,850,000,000
Argentine Treasury Bills capitalizable in pesos. Maturity September 12, 2025 (LT S12S5)	25,000,000,000
Argentine Treasury Bills capitalizable in pesos. Maturity March 31, 2026 (LT S30S5)	50,000,000,000
Argentine Treasury Bonds capitalizable in pesos. Maturity October 17, 2025 (T17O5)	100,000,000,000
Argentine Treasury Bills capitalizable in pesos. Maturity May 16, 2025 (LT S16Y5)	19,387,383,700

Securities Received
Species	Nominal values
Argentine Treasury Bills capitalizable in pesos. Maturity November 10, 2025 (LT S10N5)	91,130,891,038
Argentine Treasury Bonds in pesos at dual rate. Maturity March 16, 2026 (TTM26)	163,702,463,045
Argentine Treasury Bonds in pesos at dual rate. Maturity June 30, 2026 (TTJ26)	163,702,463,045
Argentine Treasury Bonds in pesos at dual rate. Maturity September 15, 2026 (TTS26)	163,702,463,045
Argentine Treasury Bonds in pesos at dual rate. Maturity December 15, 2026 (TTD26)	163,702,463,038

Debt Swap – February 2025

In February 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:

Securities Delivered
Species	Nominal values
Argentine Treasury Bills capitalizable in pesos. Maturity March 31, 2025 (LT S31M5)	42,927,187,195

Securities Received
Species	Nominal values
Argentine Treasury Bills capitalizable in pesos. Maturity November 10, 2025 (LT S10N5)	64,312,653,526

- 28 -

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:

Securities Delivered
Species	Nominal values
Argentine Treasury Bonds in Pesos at Dual Rate. Maturity September 15, 2026 (TTS26)	195,493,229,418

Securities Received
Species	Nominal values
Argentine Treasury Bonds in Pesos at TAMAR Rate. Maturity February 25, 2028 (TMF28)	300,000,000,000

Securities Delivered
Species	Nominal values
Argentine Treasury Bills Capitalizable in Pesos. Maturity August 31, 2026 (LT M31G6)	353,714,529,443
Argentine Treasury Bonds in Pesos at Dual Rate. Maturity December 15, 2026 (TTD26)	274,483,082,877

Securities Received
Species	Nominal values
Argentine Treasury Bonds in Pesos at TAMAR Rate. Maturity February 25, 2028 (TMF28)	840,000,000,000

10. Financial assets pledged as collateral

Breakdown is as follows:

		03.31.26		12.31.25
BCRA – Special guarantee accounts (Note 48)	(1)	354,656,571		379,815,283
Deposits as collateral	(2)	272,418,289		251,751,648
Guarantee trust - USD and Debt securities at fair value through OCI	(3)	76,686,482		39,306,557
Guarantee trust - Government Securities at fair value through OCI	(4)	19,867,963		106,045,864
Repurchase transactions – Government securities at fair value	(5)	-		538,337,924
TOTAL		723,629,305		1,315,257,276

(1) Special guarantee current accounts opened at the BCRA for transactions related to the automated clearing houses and other similar entities.

(2) Deposits pledged as collateral for activities related to credit card transactions in the country and abroad, leases and surety bonds.

(3) Set up as collateral to operate with A3 Mercados S.A. and Bolsas y Mercados Argentinos S.A. (BYMA) on foreign currency forward transactions and futures contracts. As of March 31, 2026, the trust is composed of Treasury Bonds (Species AL30), Bonds for the reconstruction of a Free Argentina (Species S1B, S1C and S1D), Private Securities (Species YM35O) and dollars in cash. As of December 31, 2025, the trust was composed of Treasury Bills (Species D16E6), Bonds for the reconstruction of a Free Argentina (Species S1B, S1C and S1D), Private Securities (Species YM35O) and dollars in cash.

(4) Set up as collateral to operate with A3 Mercados S.A. and Bolsas y Mercados Argentinos S.A. (BYMA) on foreign currency forward transactions and futures contracts. The trust is composed of Treasury Bonds in pesos adjusted by Cer due 2026 (Species TZX26, TZXD7 and TTJ26). As of December 31, 2025, the trust was composed of Treasury Bonds in pesos adjusted by Cer due 2026 (Species TZX26, TZXD7, TTJ26 and TTD26).

(5) Set up as collateral of repo transactions with financial institutions.

- 29 -

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:

		03.31.26		12.31.25
Tax advances		2,708,349		421
		2,708,349		421

11.2. Current income tax liabilities

Breakdown is as follows:

		03.31.26		12.31.25
Income tax provision		237,839,342		153,121,471
Collections and withholdings		(2,254,928)		(2,003,690)
Tax advances		(16,674,082)		(14,161,282)
		218,910,332		136,956,499

11.3. Deferred income tax

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

Account		Changes recognized in				03.31.2026
	As of 12.31.2025	Profit or loss		OCI		Deferred tax asset	Deferred tax liability
Allowance for loan losses	174,941,690	31,688,248		-		206,629,938	-
Provisions	64,468,409	(301,962)		-		64,166,447	-
Loans and cards commissions	23,119,480	(2,963,178)		-		20,156,302	-
Organizational expenses and others	(85,719,089)	(4,834,925)		-		-	(90,554,014)
Property and equipment and miscellaneous assets	(122,556,206)	(14,963)		-		-	(122,571,169)
Debt securities, investments in equity instruments and derivatives	8,173,789	(2,923,862)		(40,765)		5,209,162	-
Other	2,367,625	(444,636)		-		1,922,989	-
Balance	64,795,698	20,204,722		(40,765)		298,084,838	(213,125,183)
Offsettings						(207,079,177)	207,079,177
Net Deferred Assets and Liabilities						91,005,661	(6,046,006)

- 30 -

Account		Changes recognized in				As of 12.31.2025
	As of 12.31.2024	Profit or loss		Acquisitions made through business combinations		Deferred tax asset	Deferred tax liability
Allowance for loan losses	66,293,363	106,342,772		2,305,555		174,941,690	-
Provisions	80,682,168	(16,413,270)		199,511		64,468,409	-
Loans and cards commissions	18,610,420	16,553,892		(12,044,832)		23,119,480	-
Organizational expenses and others	(64,105,679)	(21,613,410)		-		-	(85,719,089)
Property and equipment and miscellaneous assets	(116,622,048)	(5,861,088)		(73,070)		-	(122,556,206)
Debt securities, investments in equity instruments and derivatives	(21,016,885)	29,140,031		50,643		8,173,789	-
Tax inflation adjustment	96,846	(96,846)		-		-	-
Tax losses	72,558,092	(72,558,092)		-		-	-
Other	77	(20)		2,367,568		2,367,625	-
Balance	36,496,354	35,493,969		(7,194,625)		273,070,993	(208,275,295)
Offsettings						(201,080,670)	201,080,670
Net Deferred Assets and Liabilities						71,990,323	(7,194,625)

In the consolidated financial statements, the (current and deferred) income tax assets of a Group entity will not be offset with the (current and deferred) income tax liabilities of another Group entity because they are related to income tax amounts borne by different taxpayers and also because they do not have legal rights before tax authorities to pay or receive any amounts to settle the net position.

11.4. Income tax

Below are the main components of the income tax expense:

		03.31.26		03.31.25
Current income tax expense		(66,956,026)		(93,255,463)
Income/(loss) from deferred income tax		20,204,722		26,639,998
Income tax recognized through profit or loss		(46,751,304)		(66,615,465)
Income tax recognized through OCI		(32,580,390)		79,601,219
Total income tax		(79,331,694)		12,985,754

The Group's effective tax rate calculated on the income tax recognized in the income statement for the fiscal period ended March 31, 2026 and 2025 was 35% and 38%, respectively.

The income tax, pursuant to IAS 34, is recognized in interim periods over the best estimate of the weighted tax rate that the Entity expects for the fiscal year.

- 31 -

11.5. Inflation adjustment for tax purposes

Law No. 27,430 of Tax Reform, as amended by Laws 27,468 and 27,541, sets forth the following as regards the inflation adjustment for tax purposes, effective for fiscal years started on or after January 1, 2018:

i. Such adjustment will be applicable in the tax year in which the percentage variation of the general consumer price index at national level (CPI) exceeds 100% in the thirty-six months prior to the end of the reporting fiscal year;

ii. Regarding the first, second and third fiscal years as from January 1, 2018, the procedure will be applicable in the event that the variation of such index, calculated from the beginning and until the closing of each of those fiscal years, exceeds 55%, 30% and 15% for the first, second and third years of application, respectively;

iii. The effect of the positive or negative inflation adjustment for tax purposes, as the case may be, corresponding to the first, second and third fiscal years started on or after January 1, 2018, is charged one third in that tax period and the remaining two thirds, in equal parts, in the two immediately following tax periods;

iv. The effect of the positive or negative inflation adjustment corresponding to the first and second tax years starting on or after January 1, 2019, is charged one-sixth in the tax year in which the adjustment is determined and the remaining five-sixths in the immediately following tax periods; and

v. For tax years beginning on or after January 1, 2021, 100% of the adjustment may be deducted in the year in which it is determined.

As of March 31, 2026, the parameters established by the income tax law to apply the inflation adjustment for tax purposes are met and the effects arising from the application of such adjustment as provided by law have been included when booking current and deferred income tax.

11.6. Income tax corporate rate:

Law No. 27,630, enacted on June 16, 2021 through Decree No. 387/2021, set forth for fiscal years starting on or after January 1, 2021, a tax rate scale scheme of 25%, 30% and 35% to be progressively applied according to the level of taxable net income accumulated as of each fiscal year end. In these financial statements, the Entity and its subsidiaries have determined current income tax using the tax rate applicable to the total expected income for the year, while deferred income tax balances were measured using the progressive tax rate that is expected to be in effect when the temporary differences are reversed.

11.7. Other tax matters

-Request for refund. Fiscal year 2019

As concerns fiscal year 2019, the Entity assessed its income tax liability applying the inflation adjustment for tax purposes according to the terms of the Public Emergency Law, which maintains the inflation adjustment mechanism set out under Title VI of the Income Tax Law. Nevertheless, one sixth of the resulting inflation adjustment amount should be recognized during that fiscal year, with the remaining five sixths being computed, in equal parts, over the five immediately following fiscal years. Such deferral has been recognized as a deferred tax asset.

- 32 -

On August 21, 2020, the Bank filed a request for refund at the administrative stage pursuant to the provisions of the first paragraph of section 81 of Law No. 11683 (as compiled in 1998 and as amended) to recover the amount of 4,528,453 (in nominal values).

Upon no response from the tax authorities, on June 17, 2021 the Entity filed a motion for expedited proceedings and on November 18, 2021 a legal action was filed before National Court on Federal Administrative Matters No. 10 (Court Clerk’s Office No. 24).

On February 7, 2025, a favorable judgment was rendered in favor of the Entity, upholding the claim and admitting the refund of the amounts paid in excess. On March 5, 2026, the Court of Appeals upheld the first-instance judgment, declaring Section 194 of the Income Tax Law (ITL), which provided for the deferral of the inflation adjustment over six fiscal periods, to be inapplicable. This judgment was appealed by the Revenue and Customs Control Agency ("ARCA") through an extraordinary appeal before the Argentine Supreme Court of Justice. On April 23, 2026, the Court of Appeals rejected the extraordinary appeal. The tax authorities subsequently filed an appeal before the Argentine Supreme Court of Justice.

Pursuant to the financial reporting framework set forth by the BCRA, the Entity does not record assets in relation to requests for refund filed.

-Inflation adjustment for tax purposes. Fiscal year 2020

In relation to fiscal year 2020, the Entity determined the income tax as of December 31, 2020 by applying the inflation adjustment for tax purposes in accordance with the provisions of the Public Emergency Law.

On May 26, 2021, and based on related case law, the Entity’s Board of Directors approved the filing of an action against the ARCA for declaratory judgment of unconstitutionality of section 194 of the Income Tax Law (as compiled in 2019) and/or of such rules that prohibit the full application of the inflation adjustment for tax purposes, on the grounds that they would lead to the assessment of a confiscatory income tax liability for fiscal year 2020; therefore allowing the full application of the mechanism set forth in section 106, paragraphs a) through e), Title VI of the Income Tax Law in that fiscal year.

Consequently, as of December 31, 2021, the Entity accounted for an adjustment in nominal values to the income tax liability assessed for the fiscal year ended December 31, 2020 in the amount of 5,817,000 (162,997,914 in restated values), with the ensuing impact on deferred tax assets by 5,033,000 (decrease) (144,474,888 in restated values) and on the income tax expense of 784,000 (18,523,039 in restated values).

On August 15, 2023, a trial court decision sustaining the claim filed by the Bank was issued. On August 23, 2023, ARCA filed an appeal, requiring the revocation of the judgment.

On July 1, 2024, the Court rejected the ARCA’s claims on the merits. ARCA filed an extraordinary appeal against the favorable judgment for the Bank, which was also rejected.

On April 16, 2025, the Court decided to deny the extraordinary appeal filed by ARCA. Consequently, on April 25, 2025, ARCA filed an appeal with the Argentine Supreme Court of Justice.

On May 7, 2026, the Argentine Supreme Court of Justice dismissed the appeal filed by ARCA. As a result, the Court of Appeals' judgment in favor of BBVA became final and binding, thereby confirming BBVA's right to recognize the full inflation adjustment in that fiscal year.

-Request for refund. Fiscal year 2021

On June 30, 2022, the Bank filed a prior administrative claim before the ARCA in order to obtain the recognition of the corrective tax return in less filed on June 30, 2022 with respect to the Income Tax for the 2021 tax year for 309,000 (in nominal values), on the grounds that the partial application of the correction mechanisms of the inflation adjustment under the provisions of Section 93 of the Income Tax Law is unconstitutional, since it affects the principle of reasonableness, equality, contributive capacity and confiscatory nature.

- 33 -

On June 6, 2023, a prompt resolution was requested. In view of the ARCA's silence, on September 20, 2023, a claim was filed before the Federal Court on Contentious Administrative Matters No. 1, Clerks’ Office No. 1.

-Inflation adjustment for tax purposes. Fiscal year 2022

On June 2, 2023, the Bank filed an unconstitutionality action against the ARCA to obtain a ruling declaring the unconstitutionality of section 93 of Income Tax Law (as revised in 2019) or other regulations preventing the comprehensive application of the tax adjustment for inflation, as it leads to a confiscatory income tax assessment for 2022 and, consequently, allows for the comprehensive adoption of the cost and amortization adjustment method provided for by sections 62 through 66, 71, 87 and 88 of Income Tax Law. The action is pending before the Federal Court on Contentious Administrative Matters No. 9.

On October 28, 2025, judgment was passed dismissing the declaratory action for procedural reasons, issuing no resolution on the substance of the matter. Such judgment was appealed.

-Request for refund. Fiscal year 2023

On September 13, 2024, the Bank filed an administrative claim with the ARCA requesting that the amending tax return filed on May 13, 2024, in connection with income tax for the 2023 tax year amounting to 2,491,499 (in nominal terms) be recognized. The claim was grounded on the fact that the partial application of the adjustment for inflation mechanisms under section 93, Income Tax Law, is unconstitutional because it affects the fairness, equality, tax-paying capacity and confiscation principles.

-Requests for refund. Fiscal years 2014 and 2015

Regarding fiscal years 2014 and 2015, the Entity assessed income tax without applying the inflation adjustment for tax purposes, consequently a higher tax was paid in the amounts of 647,945 and 555,002, respectively, in nominal values, based on grounds similar to those stated in the first paragraph “Inflation Adjustment for Tax Purposes. Fiscal Years 2019 and 2020”.

In the judicial case of the repetition corresponding to the fiscal period 2014, on July 12, 2023, the Entity was notified of the judgment issued by the Supreme Court of Justice, by which the extraordinary appeal and the complaint filed by the Treasury were rejected. In this way, the favorable judgments of the previous instances that recognized the Bank the repetition of 647,946 (in nominal values) for said period plus interest until effective payment become final.

Then, on November 19, 2024, the Court approved the liquidation of 647,945 (in nominal values) plus 2,226,229 (in nominal values) corresponding to accrued interest from the filing of the request for repetition until September 23, 2024 (in nominal values) calculated according to the average monthly passive rate published by the BCRA and as of July 17, 2019, the effective monthly rate published by the ARCA applies, in compliance with Resolution MH 598/19, 559/2022 and 3/2024. Without prejudice to the interest that will continue to accrue until the payment date.

As a result of the abovementioned favorable decisions by the Argentine Supreme Court of Justice and the collection of one of such cases, the Bank booked a receivable of 3,046,091 restated as of March 31, 2026.

In turn, on April 4, 2017, a request for refund was filed in relation to the higher amount of tax paid for fiscal year 2015. Likewise, on December 29, 2017, the related judicial action was filed for this fiscal year.

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On June 28, 2022, the Federal Appellate Court on Administrative Matters (Courtroom VII) rendered judgment in favor of the Bank as regards the recovery of the income tax for tax period 2015 and ARCA appealed such judgment.

On October 25, 2023, the Appellate Court rendered favorable judgment in the case relating to the request for refund of the Income Tax due to the application of the tax inflation adjustment in 2015, confirming the first instance judgment.

On July 10, 2025, the Court decided to dismiss the extraordinary appeal filed by ARCA and upheld the Bank’s appeal as regards the rate applicable to the claim and the refund procedure.

On July 17, 2025, the ARCA filed a petition for denied appeal against the resolution that rejected its extraordinary appeal. The file is pending with the Argentine Supreme Court of Justice.

12. Investments in equity instruments

12.1. Investments in equity instruments through profit or loss

Breakdown is as follows:

		03.31.26		12.31.25
Private securities - Shares of other non-controlled companies		11,464,136		11,009,688
TOTAL		11,464,136		11,009,688

A breakdown of this information is provided in Exhibit A.

12.2. Investments in equity instruments through other comprehensive income

Breakdown is as follows:

		03.31.26		12.31.25
Compensadora Electrónica S.A.		5,129,690		5,129,690
A3 Mercados S.A. (former Mercado Abierto Electrónico S.A.)		3,904,962		4,700,322
Banco Latinoamericano de Exportaciones S.A.		1,428,270		1,433,715
Seguro de Depósitos S.A.		536,324		395,207
Other		73,125		83,704
TOTAL		11,072,371		11,742,638

A breakdown of this information is provided in Exhibit A.

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13. Investments in associates

Breakdown is as follows:

		03.31.26		12.31.25
Rombo Compañía Financiera S.A.		25,767,411		24,565,160
BBVA Seguros Argentina S.A.		9,551,887		9,092,993
Interbanking S.A.		5,268,583		5,268,583
Play Digital S.A. (1)		1,448,071		2,290,779
Openpay Argentina S.A. (2)		1,042,225		990,758
TOTAL		43,078,177		42,208,273

⁽¹⁾ To establish the value of this investment, accounting information from Play Digital S.A. has been used as of December 31, 2025. Additionally, significant transactions carried out or events that occurred between January 1 and March 31, 2026 have been considered.

⁽²⁾ On February 4, 2026, a capital contribution was made, amounting to 123,730 (127,915 in restated values), which was paid in in cash. Furthermore, on October 6, 2025, a capital contribution was made, amounting to 187,650 (216,434 in restated values), which was paid in in cash.

14. Property and equipment

Breakdown is as follows:

		03.31.26		12.31.25
Real estate		629,985,954		634,011,423
Furniture and facilities		112,848,552		118,130,074
Right of use – Real Estate (1)		91,747,380		92,358,741
Machinery and equipment		70,407,691		79,360,027
Works in progress		60,813,055		53,085,627
Automobiles		4,235,763		4,371,567
TOTAL		970,038,395		981,317,459

(1) The breakdown of lease assets and liabilities as well as interest and foreign exchange differences recognized in profit or loss is disclosed in Note 25 to these consolidated condensed interim financial statements.

As mentioned in note 2.3.12 to the consolidated financial statements for the fiscal year ended December 31, 2025, which have already been issued, the recoverable value of Property and equipment exceeded its accounting balance.

15. Intangible assets

Breakdown is as follows:

		03.31.26		12.31.25
Own systems development expenses		137,813,894		130,603,572
TOTAL		137,813,894		130,603,572

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16. Other non-financial assets

Breakdown is as follows:

		03.31.26		12.31.25
Investment properties		197,654,166		198,714,802
Prepayments		46,927,747		40,536,706
Tax advances		37,197,992		35,627,457
Advances to suppliers of goods		27,911,710		28,272,926
Other miscellaneous assets		20,574,706		13,107,563
Advances to personnel		2,911,187		20,240,352
Foreclosed assets		229,740		230,660
Others		1,771,781		5,176,305
TOTAL		335,179,029		341,906,771

Investment properties include pieces of real estate leased to third parties. The average term of lease agreements is 6 years. Subsequent renewals are negotiated with the lessee. The Group has classified these leases as operating leases, since these arrangements do not substantially transfer all risks and benefits inherent to the ownership of the assets. The rental income is recognized under “Other operating income” on a straight-line basis during the term of the lease.

As mentioned in note 2.3.12 to the consolidated financial statements for the fiscal year ended December 31, 2025, which have been already issued, the recoverable value of Investment properties does not exceed its accounting balance considering the impairment recorded as of such date in the properties detailed below:

Account		Impairment
		03.31.26		12.31.25
Rented Real Estate – Della Paolera		(17,596,477)		(17,596,477)
Rented Real Estate – Edificio Tesla		(13,084,148)		(13,084,148)
Rented Real Estate – Torre BBVA		(10,479,092)		(10,479,092)
Rented Real Estate - Viamonte		(2,305,556)		(2,305,556)
Rented Real Estate – Mar del Plata		(72,661)		(72,661)
Rented Other investment property - City of Buenos Aires		(99,511)		(99,511)
Rented Other investment property - Caseros		(12,215)		(12,215)
Rented Other investment property - Mendoza		(876)		(876)
TOTAL		(43,650,536)		(43,650,536)

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17. Non-current assets held for sale

It includes pieces of real estate located in the Argentine Republic, which the Bank’s Board of Directors agreed to sell in the short term.

Breakdown is as follows:

		03.31.26		12.31.25
Real Estate held for sale – Llavallol		528,822		528,822
Real Estate held for sale – Avellaneda		429,667		429,667
Real Estate held for sale- Villa Lynch		392,833		392,833
Real Estate held for sale- Bernal		290,008		290,008
Real Estate held for sale- Villa del Parque (1)		-		1,900,455
TOTAL		1,641,330		3,541,785

⁽¹⁾ On March 18, 2026, the real estate held for sale – Villa del Parque was sold. The result of the transaction was accounted for in other operating expenses.

As mentioned in note 2.3.12 to the consolidated financial statements for the fiscal year ended December 31, 2025, which have already been issued, the recoverable value of non-current assets held for sale does not exceed its accounting balance considering the impairment recorded as of such date detailed below:

Account		Impairment
		03.31.26		12.31.25
Real Estate held for sale- Llavallol		(666,053)		(666,053)
Real Estate held for sale – Avellaneda		(66,801)		(66,801)
Real Estate held for sale – Villa del Parque		-		(273,344)
TOTAL		(732,854)		(1,006,198)

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18. Deposits

The information on concentration of deposits is disclosed in Exhibit H. Breakdown is as follows:

		03.31.26		12.31.25
Non-financial Government sector		795,738,041		513,623,336
Financial Sector		9,639,036		8,528,616
Non-financial Private Sector and Residents Abroad		16,655,174,350		18,307,466,298
Time deposits		7,220,171,744		7,595,397,539
Savings accounts		6,540,073,846		7,497,215,313
Checking accounts		2,812,661,484		3,127,333,823
Investment accounts		15,094,651		14,155,298
Other		67,172,625		73,364,325
TOTAL		17,460,551,427		18,829,618,250

19. Liabilities at fair value through profit or loss

Breakdown is as follows:

		03.31.26		31.12.25
Obligations from transactions with government securities		35,117,694		-
TOTAL		35,117,694		-

20. Other financial liabilities

Breakdown is as follows:

		03.31.26		12.31.25
Obligations from financing of purchases		1,326,958,245		1,418,383,381
Collections and other transactions on behalf of third parties		122,538,026		117,032,852
Receivables for spot purchases pending settlement		62,651,161		10,648,687
Payment orders pending credit		54,083,749		46,724,996
Lease liabilities (Note 25)		52,100,738		56,360,269
Cash and cash equivalents for spot purchases or sales pending settlement		39,584,910		-
Funds collected under ARCA’s instructions		31,807,304		46,699,046
Commissions accrued payable		196,066		206,326
Other		221,402,096		247,288,050
TOTAL		1,911,322,295		1,943,343,607

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21. Financing received from the BCRA and other financial institutions

Breakdown is as follows:

		03.31.26		12.31.25
Local financial institutions		403,107,027		614,134,357
Foreign financial institutions		172,433,280		288,699,853
BCRA		557,169		1,885,263
TOTAL		576,097,476		904,719,473

22. Corporate bonds issued

As of March 31, 2026 and December 31, 2025, the balances related to corporate bonds of the Bank and its subsidiaries were as follows:

Detail		Issuance date		Nominal value (in thousands)		Maturity		Rate		Payment of interest		Outstanding securities as of 03.31.26		Outstanding securities as of 12.31.25
Class 35 BBVA - US$		06.03.2025		62,313		06.03.2026		FIXED 5.75%		Semi-annual		86,163,379		99,526,981
Class 36 BBVA - AR$		06.10.2025		132,660,155		06.10.2026		TAMAR + 3.20 %		Quarterly		132,660,154		131,177,622
Class 37 BBVA - US$		08.22.2025		43,355		08.22.2026		FIXED 6 %		Semi-annual		59,949,648		69,247,604
Class 38 BBVA - AR$		11.20.2025		43,540,192		11.20.2026		TAMAR + 3.50 %		Quarterly		43,540,192		47,651,355
Class 39 BBVA - US$		12.05.2025		50,000		12.05.2026		FIXED 5.75 %		Semi-annual		69,137,890		79,860,906
Class 40 BBVA - US$		02.27.2026		36,503		27.08.2027		FIXED 5 %		Semi-annual		50,475,031		-
Class 41 BBVA - AR$		03.04.2026		45,457,222		03.04.2027		TAMAR + 3.50 %		Quarterly		45,457,222		-
Class 32 BBVA - US$		02.27.2025		16,510		02.27.2026		FIXED 3.5 %		Upon maturity		-		26,370,072
Class 34 BBVA - AR$		02.27.2025		56,002,870		02.27.2026		TAMAR + 2.75 %		Quarterly		-		61,290,788
Class 12 Volkswagen Financial Services - AR$		12.11.2025		21,142,300		12.11.2026		TAMAR + 4.5 %		Quarterly		21,142,300		23,138,604
Class 13 Volkswagen Financial Services - AR$		12.11.2025		3,273,893		11.09.2026		TEM 2.59 %		Upon maturity		3,273,893		3,583,021
Class 14 Volkswagen Financial Services - AR$		12.11.2025		3,342		12.11.2027		UVA + 9 %		Quarterly		6,027,296		6,240,764
Corporate bond Series 30 PSA - AR$		12.23.2024		2,782,038		23.06.2026		TAMAR + 3.25 %		Quarterly		2,782,038		6,088,535

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Detail		Issuance date		Nominal value (in thousands)		Maturity		Rate		Payment of interest		Outstanding securities as of 03.31.26		Outstanding securities as of 12.31.25
Corporate bond Series 31 PSA - AR$		02.28.2025		2,591		01.03.2027		FIXED UVA + 8 %		Quarterly		4,806,588		4,819,425
Corporate bond Series 34 PSA - AR$		12.19.2025		12,067		12.19.2027		FIXED UVA + 8.89 %		Quarterly		22,386,261		22,553,550
Corporate bond Series 35 PSA - AR$		12.19.2025		13,788,245		12.19.2026		TAMAR + 4.24 %		Quarterly		13,788,245		15,090,162
Corporate bond Series 36 PSA - AR$		12.19.2025		10,800,000		19.09.2026		FIXED TNA 35.39%		Upon maturity		10,800,000		11,819,760
Corporate bond Series 37 PSA - AR$		02.26.2026		19,884,375		26.05.2027		TAMAR + 4.75 %		Quarterly		19,884,375		-
Corporate bond Series 38 PSA - AR$		02.26.2026		4,724,444		26.03.2027		FIXED TNA 38.44%		Upon maturity		4,724,444		-
Corporate bond Series 32 PSA - AR$		02.28.2025		19,813,161		02.28.2026		TAMAR + 3.2 %		Quarterly		-		21,683,964
Corporate bond Class 20 - Series 1 - FCA AR$		11.29.2024		6,540		29.05.2027		FIXED UVA + 8.84 %		Quarterly		12,021,501		12,155,620
Corporate bond Class 21 - Series 1 - FCA AR$		05.30.2025		2,371		05.30.2027		FIXED UVA + 10.50 %		Quarterly		4,357,945		4,406,564
Corporate bond Class 21 - Series 2 - FCA AR$		05.30.2025		6,773,333		05.30.2026		FIXED TNA 36.87 %		Upon maturity		6,773,333		7,412,886
Corporate bond Class 21 - Series 3 - FCA AR$		05.30.2025		4,111,111		05.30.2026		TAMAR + 3.75%		Quarterly		4,111,111		4,499,291
Corporate bond Class 22 - Series 1 - FCA AR$		02.24.2026		7,351		02.24.2028		FIXED UVA + 8.99 %		Quarterly		13,511,820		-
Corporate bond Class 22 - Series 2 - FCA AR$		02.24.2026		7,900,000		24.11.2026		FIXED TNA 32.40 %		Upon maturity		7,900,000		-
Corporate bond Class 22 - Series 3 - FCA AR$		02.24.2026		8,727,586		02.24.2027		TAMAR + 4.48%		Quarterly		8,727,586		-
Corporate bond Class 20 - Series 2 - FCA AR$		11.29.2024		2,550,000		01.03.2026		FIXED TNA 33.60 %		Quarterly		-		2,790,777
								Total Consolidated Principal				654,402,252		661,408,251
								Consolidated Accrued Interest and adjustments payable				14,316,517		12,894,142
								Withdrawals (1)				(143,010)		(881,183)
								Total Consolidated Principal and Interest and adjustments accrued				668,575,759		673,421,210

(1) Withdrawals represent corporate bonds held in portfolio by subsidiaries.

Definitions

TAMAR RATE: Interest rate for deposits over 1 (one) billion, for a term of 30 to 35 days.

TEM: Monthly effective rate.

TNA: Annual nominal rate

UVA: Acquisition value unit. The unit includes the update of the Benchmark Stabilization Coefficient (CER).

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Below is a detail of current Corporate Bonds Global Program:

Company	Authorized amount	Type of Corporate Bond	Term	Shareholders’ Meeting/Board of Directors’ Approval Date	CNV Approval
Banco BBVA Argentina S.A.	US$ 1,000,000 thousand or its equivalent	Non-subordinated, simple corporate bonds not convertible into shares, secured, if permitted by current regulations, with floating and/or special guarantees, and/or subordinated, convertible or not into shares, secured.	5 years	03.26.25	Resolution No. 14,967 dated November 29, 2004. The last increase of the Program amount was authorized by CNV Resolution No. DDI-2025-80-APN-GE#CNV dated May 15, 2025.
Volkswagen Financial Services Cía. Financiera S.A.	US$ 250,000 thousand or its equivalent	Simple, not convertible into shares	5 years	04.24.23	The creation of the program and the extension thereof were authorized by Resolution No. RESFC-2018-19549-APN-DIR#CNV dated June 14, 2018, and DI2023-38-APN-GE#CNV dated August 18, 2023, respectively, issued by the Board of Directors of the CNV.
PSA Finance Argentina Compañía Financiera S.A.	Thousands of US$ 150,000 or its equivalent	Simple, non-convertible into shares	5 years	06.26.25	On April 26, 2018, the ordinary and extraordinary general shareholders’ meeting of PSA Finance Argentina Compañía Financiera S.A. decided on the updating and amendment of the Program terms and conditions to place corporate bonds stated in monetary units adjustable by indices, which was authorized by the CNV through Resolution No. RESFC-2018-19523- APN-DIR#CNV dated May 17, 2018. On August 8, 2025, the update and amendment of the Global Program for the issuance and reissuance of simple corporate bonds was issued and approved by the CNV on August 11, 2025.
FCA Compañía Financiera S.A.	Thousands of US$ 100,000 or its equivalent	Simple, non-convertible into shares	5 years	Shareholders’ Meeting dated March 20, 2025 and Board of Directors’ Meeting dated September 10, 2025	The public offering of the Corporate Bonds issued under the Program, the increase of the Program amount from US$50,000,000 to US$100,000,000, and the first extension of the Program term were authorized by the CNV through Resolution No. 16,448 dated November 10, 2010, Resolution No. 16,613 dated July 28, 2011, and Resolution No. 17,890 dated November 20, 2015. While the most recent extension of the Program term and amendment to certain terms and conditions were authorized by Resolution No. DI-2025-194-APN-GE#CNV of the CNV Issuers Department, dated October 22, 2025.

- 42 -

23. Provisions

Breakdown is as follows:

		03.31.26		12.31.25
Provision for contingent commitments (Exhibits J and R)		19,919,350		23,906,089
Provisions for termination plans (Exhibit J)		2,395,054		2,621,200
For administrative, disciplinary and criminal penalties (Note 53 and Exhibit J)		5,000		5,472
Other contingencies		29,246,900		28,522,397
Provision for commercial claims		21,675,630		20,299,074
Provision for tax claims		1,281,368		1,703,417
Provision for labor lawsuits		2,368,354		2,228,077
Other		3,921,548		4,291,829
TOTAL		51,566,304		55,055,158

It includes the estimated amounts to pay highly likely liabilities which, in case of occurrence, would generate a loss for the Entity.

The breakdown of and changes in provisions recognized for accounting purposes are included in Exhibit J. However, below is a brief description:

- Contingent commitments: it reflects the credit risk arising from the assessment of the degree of compliance of the beneficiaries of unused overdrafts, unused credit card balances, guarantees, sureties and other contingent commitments for the benefit of third parties on behalf of customers, and of their financial position and the counter guarantees supporting those transactions.

- Termination benefit plans: for certain terminated employees, the Bank (fully or partially) bears the cost of private health care plans for a certain period after termination. The Bank does not cover any situations requiring medical assistance, but it only makes the related health care plan payments.

- Administrative, disciplinary and criminal penalties: administrative penalties imposed by the Financial Information Unit, even if there were court or administrative measures to suspend payment and regardless of the status of the disciplinary proceedings.

- Other: it reflects the estimated amounts to pay tax, labor and commercial claims and miscellaneous complaints.

In the opinion of the Group’s Management and its legal advisors, there are no significant effects other than those stated in these consolidated financial statements, the amounts and repayment terms of which have been recorded based on the current value of those estimates, considering the probable date of their final resolution.

Contingent liabilities have not been recognized in these consolidated condensed interim financial statements and are related to 233 claims brought against the Bank, including civil and commercial claims, all of which have arisen in the ordinary course of business. The estimated amount of such claims is 67,437, out of which a potential or possible cash disbursement of approximately 21,698 is expected for the next 9 months. These claims are primarily related to lease-purchase agreements and petitions to secure evidence. The Group's Management and legal advisors consider that the probability that these cases involve cash disbursements is possible but not probable and that the potential cash disbursements are not material.

- 43 -

24. Other non-financial liabilities

Breakdown is as follows:

		03.31.26		12.31.25
Miscellaneous creditors		272,230,825		341,945,480
Short-term personnel benefits		120,086,931		160,719,621
Other collections and withholdings		114,565,888		125,479,593
Other taxes payable		90,028,200		102,065,938
Advances collected		67,561,099		94,835,968
Long-term personnel benefits		5,871,988		6,426,434
Termination benefits payable		1,230,000		1,346,139
For contract liabilities (1)		1,170,523		3,023,301
Social security payment orders pending settlement		907,428		993,136
Dividends payable (Note 45)		-		12,916,084
Other		5,681,827		9,974,602
TOTAL		679,334,709		859,726,296

(1) It represents a performance obligation that must be complied with within a period of time.

25. Leases

The Group as lessee

Below is a detail of the amounts related to the rights of use under leases and lease liabilities in force as of March 31, 2026:

Rights of use under leases

Original

Impairment

Residual

value as of

Accumulated

For the

Accumulated at

value as of

Account

01.01.26

Additions

Derecognitions

as of 01.01.26

Derecognitions

period (1)

period-end

03.31.26

Leased real estate

163,558,179

6,555,071

8,876,258

71,199,438

3,598,661

1,888,835

69,489,612

91,747,380

(1) See note 39

- 44 -

Original

Impairment

Residual

value as of

Accumulated

For the

Accumulated at of

value as of

Account

01.01.25

Additions

Derecognitions

as of 01.01.25

Derecognitions

year

year end

12.31.25

Leased real estate

153,624,841

21,344,933

11,411,595

71,520,284

7,355,635

7,034,789

71,199,438

92,358,741

Lease liabilities

Future minimum payments for lease agreements are as follows:

		In foreign currency		In local currency		03.31.26		12.31.25
Up to one year		4,127,485		1,156,635		5,284,120		3,694,654
From 1 to 5 years		27,325,144		5,780,110		33,105,254		36,278,523
More than 5 years		13,711,364		-		13,711,364		16,387,092
						52,100,738		56,360,269

Interest and exchange rate difference recognized in profit or loss

		03.31.26		03.31.25
Other operating expenses
Interest on lease liabilities (Note 40)		(1,412,153)		(1,353,738)
Exchange rate difference
Exchange rate difference for finance lease (loss)		2,455,008		(1,546,893)

26. Share capital

Breakdown is as follows:

– Share capital

Shares					Share capital
Class	Quantity	Par value per share	Votes per share		Outstanding shares		Paid-in (1)
Common	612,710,079	1	1		612,710		612,710

(1) Registered with the Public Registry of Commerce.

Banco BBVA Argentina S.A. is a corporation (sociedad anónima) incorporated under the laws of Argentina. The shareholders limit their liability to the shares subscribed and paid in, pursuant to the Argentine Companies Law (Law No. 19,550). Therefore, and pursuant to Law No. 25.738, it is reported that neither foreign capital majority shareholders nor local or foreign shareholders shall be liable in excess of the above-mentioned capital contribution for obligations arising from transactions carried out by the Bank.

- 45 -

- Share premium

The additional paid-in capital account represents the difference between the nominal value of the shares issued and the subscription price.

- Equity adjustments

Includes the cumulative monetary inflation adjustment to share capital and additional paid-in capital.

- Other comprehensive income/(loss) (OCI)

– Income/(loss) from financial assets measured at fair value through OCI: It comprises the accumulated net change in the fair value of financial assets measured at fair value through OCI, net of the related income tax.

– Other: This item represents the Bank’s participation in its associates’ and joint ventures’ OCI.

- Legal reserve

B.C.R.A. regulations establish that 20% of net income determined in accordance with the financial reporting framework set forth by the BCRA must be allocated to the legal reserve. (see note 45 a)).

- Other reserves

Set up to comply with the CNV requirement whereby all the retained earnings assessed under BCRA regulations must be allocated by the stockholders' meeting to cash dividends, stock dividends, the constitution of reserves other than the legal reserve, or a combination thereof. This item is composed of the following:

– Optional reserve: it includes all the other reserves set up by the express will of the Entity.

– Reserve for first-time application of IFRS: originated in the valuation differences of assets and liabilities in accordance with international financial reporting standards at the time of initial adoption.

- 46 -

27. Analysis of the evolution of financing activities

The following table provides a reconciliation between the opening and closing balances of the main liabilities arising from financing activities:

	Corporate bonds issued	Other non-financial liabilities - Lease liabilities	Financing received from the BCRA and other financial institutions		03.31.26
Financial liabilities
Opening balance	673,421,210	56,360,269	904,719,473		1,634,500,952
Cash flow
Issuance - Non-subordinated corporate bonds	153,390,237	-	-		153,390,237
Payment of principal and interest – Non-subordinated corporate bonds and financing from local financial institutions	(173,672,222)	-	(213,926,011)		(387,598,233)
Other payments related to financing activities			(114,626,539)		(114,626,539)
Payment of lease liabilities	-	(4,543,752)	-		(4,543,752)
Transactions that do not generate cash flows
Additions - Right of use of leased properties	-	6,555,071	-		6,555,071
Accrued interest and adjustments	47,042,980	(1,061,742)	449,271		46,430,509
Monetary gain/(loss) generated by financial liabilities	(31,606,446)	(5,209,108)	(518,718)		(37,334,272)
Balance at fiscal period-end	668,575,759	52,100,738	576,097,476		1,296,773,973

- 47 -

	Corporate bonds issued	Other non-financial liabilities - Lease liabilities	Financing received from the BCRA and other financial institutions		03.31.25
Financial liabilities
Opening balance	166,858,174	46,644,235	289,277,946		502,780,355
Cash flow
Issuance - Non-subordinated corporate bonds	186,587,563	-	-		186,587,563
Increases of financing from local financial institutions	-	-	86,990,649		86,990,649
Other increases related to financing activities	-	-	26,623		26,623
Payment of principal and interest – Non-subordinated corporate bonds and financing from local financial institutions	(10,554,007)	-	-		(10,554,007)
Payment of lease liabilities	-	(4,274,100)	-		(4,274,100)
Transactions that do not generate cash flows
Additions - Right of use of leased properties	-	1,587,107	-		1,587,107
Accrued interest and adjustments	12,616,776	2,891,481	1,432,050		16,940,307
Monetary gain/(loss) generated by financial liabilities	(14,432,665)	(3,494,428)	(1,402,507)		(19,329,600)
Balance at fiscal year-end	341,075,841	43,354,295	376,324,761		760,754,897

- 48 -

28. Interest income

Breakdown is as follows:

		03.31.26		03.31.25
Interest from commercial papers		274,921,512		220,522,523
Interest from government securities		237,772,413		224,306,878
Interest from credit card loans		216,923,739		190,336,453
Interest from consumer loans		192,920,849		182,685,930
Interest from other loans		171,435,972		106,952,590
Interest from overdrafts		100,787,881		79,357,146
CER clause adjustment		95,441,833		104,752,476
UVA clause adjustment		88,425,906		36,954,654
Interest from pledge loans		57,638,880		31,304,733
Interest from loans for the prefinancing and financing of exports		36,889,780		15,149,047
Interest on loans to the financial sector		19,012,567		8,684,114
Interest from mortgage loans		13,647,561		6,915,104
Interest from finance leases		4,552,183		4,347,546
Interest from private securities		925,308		951,913
Premium for reverse repurchase agreements		269,730		-
Other interest		17,139,157		4,203,184
TOTAL		1,528,705,271		1,217,424,291

29. Interest expense

Breakdown is as follows:

		03.31.26		03.31.25
Interest from time deposits		473,360,538		371,631,017
Interest from current accounts deposits		65,492,971		69,859,286
Interest from other financial liabilities		49,321,200		24,237,395
Interfinancial loans received		37,345,250		22,564,496
Premium for repurchase agreements		12,997,910		2,017,879
Borrowing surety bond transactions		4,071,405		1,065,121
UVA clause adjustment		3,722,633		5,831,909
Interest from savings accounts deposits		2,513,325		2,382,750
TOTAL		648,825,232		499,589,853

- 49 -

30. Commission income

Breakdown is as follows:

		03.31.26		03.31.25
For credit cards		140,270,213		123,072,120
Linked to liabilities		60,006,202		63,830,069
Linked to loans		25,187,107		25,773,392
From foreign trade and foreign currency transactions		10,213,364		8,028,982
From insurance		8,388,990		8,588,356
Linked to securities		3,588,875		8,359,775
From guarantees granted		156,973		94,512
Linked to loan commitments		-		1,773,990
TOTAL		247,811,724		239,521,196

31. Commission expenses

Breakdown is as follows:

		03.31.26		03.31.25
For credit and debit cards		35,503,575		60,913,736
For foreign trade transactions		28,599,990		18,683,506
For payment of wages		3,520,696		8,861,254
For data processing		2,337,220		3,461,792
For new channels		1,015,304		8,775,072
For advertising campaigns		284,936		651,498
Linked to transactions with securities		251,150		60,406
Other commission expenses		6,514,830		5,783,683
TOTAL		78,027,701		107,190,947

- 50 -

32. Net income (loss) from measurement of financial instruments at fair value through profit or loss

Breakdown is as follows:

		03.31.26		03.31.25
Gain from government securities		22,229,084		40,564,907
Gain from private securities		6,022,132		1,270,604
Gain from corporate bonds		26,354		418
Interest rate swaps		(1,362)		(490,671)
Gain/(loss) from foreign currency forward transactions		(7,099,284)		1,355,322
Others		32,869		-
TOTAL		21,209,793		42,700,580

33. Net income from write-down of assets at amortized cost and at fair value through OCI

Breakdown is as follows:

		03.31.26		03.31.25
Income from sale of private securities		73,630		2,364,637
Income from sale of government securities		(2,833,072)		103,909,267
TOTAL		(2,759,442)		106,273,904

34. Foreign exchange and gold gains/(losses)

Breakdown is as follows:

		03.31.26		03.31.25
Income from trading in foreign currency		55,601,016		25,324,695
Conversion of foreign currency assets and liabilities into pesos		(2,273,924)		(14,538,695)
TOTAL		53,327,092		10,786,000

- 51 -

35. Other operating income

Breakdown is as follows:

		03.31.26		03.31.25
Rental of safe deposit boxes		12,008,688		10,191,544
Punitive interest		10,462,095		4,773,487
Adjustments and interest on miscellaneous receivables		9,469,947		12,182,547
Debit and credit card commissions		9,284,333		8,443,683
Loans recovered		3,803,328		4,089,037
Rent		2,411,027		2,385,438
Fee expenses recovered		2,150,723		2,017,166
Commission from syndicated transactions		1,304,824		515,497
Allowances reversed		123,058		2,246,119
Other operating income		14,572,800		4,618,258
TOTAL		65,590,823		51,462,776

36. Impairment of financial assets

Breakdown is as follows:

		03.31.26		03.31.25
Financial assets at amortized cost
Loan loss allowance in pesos (1)		207,674,170		126,514,200
Loan loss allowance in foreign currency		37,254,379		670,560
Financial assets at fair value through OCI
Correction of value due to credit losses (2)		(80,949)		(107,399)
TOTAL		244,847,600		127,077,361

(1) It mainly represents loans and other financing.

(2) It represents debt securities.

- 52 -

37. Personnel benefits

Breakdown is as follows:

		03.31.26		03.31.25
Salaries		99,259,334		99,706,623
Social security withholdings and collections		34,677,519		28,699,175
Personnel compensation and bonuses		28,059,977		4,064,514
Other short-term personnel benefits		20,310,879		23,753,974
Personnel services		4,194,324		4,478,110
TOTAL		186,502,033		160,702,396

38. Administrative expenses

Breakdown is as follows:

		03.31.26		03.31.25
Rent		24,170,223		19,008,553
Contracted administrative services		23,015,458		35,939,242
Taxes		20,994,367		23,575,639
Maintenance and repair costs		16,939,009		15,916,877
Armored transportation services		13,717,705		27,280,600
IT		13,525,334		5,753,806
Advertising		11,732,515		17,871,832
Other fees		8,674,528		6,646,823
Electricity and communications		7,352,744		6,917,753
Trade reports		4,790,632		7,032,154
Documents distributions		4,510,369		7,535,603
Security services		4,115,575		8,324,196
Insurance		1,745,518		1,796,504
Representation and travel expenses		1,358,799		1,354,403
Fees to Bank Directors and Supervisory Committee		239,279		235,587
Stationery and supplies		188,482		256,864
Other administrative expenses		9,247,160		8,617,880
TOTAL		166,317,697		194,064,316

- 53 -

39. Asset depreciation and impairment

Breakdown is as follows:

		03.31.26		03.31.25
Property and equipment (Note 14)		24,160,113		21,457,746
Intangible assets (Note 15)		5,736,036		4,312,722
Right of use of leased real estate (Note 14)		1,888,835		1,533,966
Other assets		301,365		250,096
Loss from sale or impairment of property, plant and equipment		64,674		38,626
TOTAL		32,151,023		27,593,156

40. Other operating expenses

Breakdown is as follows:

		03.31.26		03.31.25
Turnover tax		147,738,981		117,676,716
Initial recognition of loans		24,610,299		28,928,806
Contribution to the Deposit Guarantee Fund (Note 47)		7,364,071		5,929,054
Other allowances (Exhibit J)		2,272,236		9,058,720
Claims		1,876,797		2,713,858
Interest on liabilities from leases (Note 25)		1,412,153		1,353,738
Adjustment for restatement of dividends in constant currency		362,363		-
Other operating expenses		17,317,780		14,000,627
TOTAL		202,954,680		179,661,519

- 54 -

41. Fair values of financial instruments

41.1. Assets and liabilities measured at fair value

The fair value hierarchy of assets and liabilities measured at fair value as of March 31, 2026 is detailed below:

		Accounting balance		Level 1 Fair Value		Level 2 Fair Value		Level 3 Fair Value
Financial assets
Debt securities at fair value through profit or loss		475,787,755		475,773,334		14,421		-
Derivative instruments		72,450,093		7,007,387		65,442,706		-
Other financial assets		1,639,152		1,639,152		-		-
Other debt securities		3,543,764,411		3,524,828,460		18,935,951		-
Financial assets pledged as collateral		96,430,974		96,430,974		-		-
Investments in equity instruments		22,536,507		15,369,098		1,488,035		5,679,374
Financial liabilities
Liabilities at fair value through profit or loss		35,117,694		35,117,694		-		-
Derivative instruments		13,993,483		12,503,789		1,489,694		-

The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2025 is detailed below:

		Accounting Balance		Level 1 Fair Value		Level 2 Fair Value		Level 3 Fair Value
Financial assets
Debt securities at fair value through profit or loss		345,254,954		283,863,934		61,391,020		-
Derivative instruments		42,534,995		12,905,478		29,629,517		-
Other financial assets		1,898,461		1,898,461		-		-
Other debt securities		2,691,868,112		2,301,493,394		390,374,718		-
Financial assets pledged as collateral		683,592,418		683,592,418		-		-
Investments in equity instruments		22,752,326		15,710,010		1,504,059		5,538,257
Financial liabilities
Derivative instruments		7,109,040		4,539,682		2,569,358		-

Financial assets at fair value consist of Argentine Treasury Bonds, Argentine Treasury Bills, BCRA Bonds, private debt securities (corporate bonds), shares and mutual funds. Likewise, financial derivatives are classified at fair value. Such derivatives, include futures measured at the price of the market where they are traded (A3), foreign currency NDF (non-delivery forwards) and interest rate swaps.

- 55 -

41.2. Transfers between hierarchy levels

The Entity monitors the availability of market information in order to assess the category of financial instruments in the different hierarchies at fair value, as well as the resulting determination of inter-level transfers at each closing, considering the comparison of hierarchy levels of the current period versus previous year levels.

41.2.1. Transfers from Level 1 to Level 2

The following instruments measured at fair value through profit or loss or through OCI were transferred from Level 1 to Level 2 of the fair value hierarchy:

		03.31.26		12.31.25
Petroquímica Comodoro Rivadavia Corporate bond Series R USD. Maturity 10-22-2028		3,526,032		-
Empresa de Gas del Sur (EMGASUD) S.A. Corporate bond Series 39 USD. Maturity 07-14-2028		2,761,007		-
John Deere Credit Cia Financiera S.A. Corporate bond Series X USD. Maturity 03-08-2026		-		1,614,978

41.2.2. Transfers from Level 2 to Level 1

The following instruments measured at fair value through profit or loss or through OCI were transferred from Level 2 to Level 1 of the fair value hierarchy:

		03.31.26		12.31.25
Treasury Bill adjusted by Cer. Maturity 11-30-2026		2,319,983		-
CNH Industrial Capital Argentina Corporate Bond Series 10 in USD. Maturity 06-03-2028		169,581		-
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 04-30-2026		367,476,200		-
CNH Industrial Capital Argentina Corporate Bond Series 10 in USD. Maturity 06-03-2028		4,239,536		-
360 Energy Solar S.A. Corporate Bond Series 4 in USD at a fixed rate. Maturity 10-30-2027		-		3,669,609
Petroquímica Comodoro Rivadavia Corporate Bond Series R in USD. Maturity 10-22-2028		-		3,745,476
Minera EXAR Corporate Bond Series 1 in USD. Maturity 11-11-2027		-		3,144,750
Empresa de Gas del Sur (EMGASUD) S.A. Corporate Bond Series 39 in USD. Maturity 07-14-2028		-		3,069,244

The hierarchy level of the instruments detailed above was compared with the previous year levels.

The transfer is due to the fact that bonds and corporate bonds were listed on the market the number of days necessary to be considered Level 1.

- 56 -

41.3. Valuation techniques for Levels 2 and 3

The valuation techniques used for Level 2 securities require observable market data: the spot discount curve in pesos, the spot discount curve in US dollars, the discount curves of corporate bonds in US dollars (one of the energy sector and the other of several industries), the discount curve of Us-dollar-linked corporate bonds, CER discount curve, the yield curve in pesos arising from ROFEX futures, the yield curve in pesos arising from futures traded by ICAP Broker, the Overnight Index Swap (OIS) international dollar curve, the yield curve in euros, Badlar rate, TAMAR rate, UVA index, CER index and the spot selling exchange rates published by Banco de la Nación Argentina (BNA) and the 3500 dollar. Below is a detail of valuation techniques for each financial product:

Fixed Income

The determination of fair value pricing established by the Bank for fixed income consists in considering the representative market prices from A3 Mercados S.A. (formerly, Mercado Abierto Electrónico S.A.) as the primary source and BYMA as the secondary source for quotes from the last business day at the end of the month. This criteria adjustment aims to ensure that the month-end amount reflects a valuation more accurately aligned with the market value.

The pricing process with these hierarchies is maintained over the last 10 business days, prioritizing the price from A3 Mercados S.A. and then the price from BYMA according to timeliness. For example, a quote in BYMA on T-1 is considered above a quote in A3 Mercados S.A. on T-2.

For Argentine Treasury bonds and bills, if the bonds have not traded for the last 10 business days in A3 or BYMA, fair value is determined by discounting cash flows using the pertinent discount curve.

Corporate Bonds in US dollars, if bonds have not trade for the last 10 business in A3 Mercados S.A. or BYMA, they are valued at the present value of the future cash flows with the discount curve that corresponds to the type of industry or sector. The same criteria applies to the case of Corporate Bonds that are Dollar Link, except that in this case the discount curve used is the dollar linked curve.

SWAPS

For swaps, the theoretical valuation consists in discounting future cash flows using the interest rate, according to the curve estimated on the basis of fixed-rate peso-denominated bonds and bills issued by the Argentine Government.

Non-Delivery Forwards

The theoretical valuation of NDFs consists in discounting the future cash flows to be exchanged pursuant to the contract, using a discount curve that will depend on the currency of each cash flow. The result is then calculated by subtracting the present values in pesos, estimating the value in pesos based on the applicable spot exchange rate, depending on whether the contract is local or offshore.

For local peso-dollar swap contracts, cash flows in pesos are discounted using the yield curve in pesos resulting from the prices of ROFEX futures and the US dollar exchange rate for selling currency published by Banco de la Nación Argentina (BNA). Cash flows in US dollars are discounted using the Overnight Index Swap (OIS) international dollar yield curve. Then, the present value of cash flows in dollars is netted by converting such cash flows into pesos using the US dollar exchange rate for selling currency published by BNA.

- 57 -

For local peso-euro swap contracts, cash flows in pesos are discounted using the yield curve in pesos resulting from the prices of ROFEX futures and the Euro exchange rate for selling currency published by BNA. Cash flows in euros are discounted using the yield curve in euros. Then, the present value of cash flows in euros is netted by converting such cash flows into pesos using the euro exchange rate for selling currency published by BNA.

For offshore peso-dollar swap contracts, cash flows in pesos are discounted using the yield curve in pesos resulting from market quoted forward prices sourced from ICAP and the US dollar exchange rate for selling currency published by BNA. Cash flows in dollars are discounted using the yield curve in dollars. Then, the present value of cash flows in dollars is netted by converting such cash flows into pesos using the Emerging Markets Traders Association (EMTA) US dollar spot exchange rate.

The valuation techniques used for Level 3 financial assets require the use of variables that are not based on observable market inputs. Below is a detail of the valuation techniques used for each financial asset:

Investments in equity instruments

Investments in equity instruments for which the Group has no control, joint control or a significant influence are measured at fair value through profit or loss and at fair value through other comprehensive income according to the latest available information of such companies.

Corporate bonds

For corporate bonds in pesos that are in portfolio classified as Level 3, the valuation criterion is as follows:

Latest available market price (or subscription price, if the security had not been listed in a market since the date of issuance) adding the accrued interest to date. In cases where the security has gone ex-coupon, the “clean” price is calculated. In cases where principal amortization has occurred, such amortization is deducted and the “dirty” price is recalculated by accruing interest until the fiscal year-end. For this period, no corporate bonds were classified with this level.

41.4. Reconciliation of balances at beginning of year and at year-end of Level 3 assets and liabilities at fair value

The following table shows a reconciliation between balances at beginning of year and at year-end of Level 3 fair values:

		03.31.26		12.31.25
Balance at the beginning of the fiscal year		5,538,257		9,386,325
Other debt securities - Private securities - Corporate bonds		-		(3,050,805)
Equity instruments		618,935		1,453,780
Monetary loss from assets at fair value		(477,818)		(2,251,043)
Balance at fiscal period/year-end		5,679,374		5,538,257

- 58 -

41.5. Fair value of assets and liabilities not measured at fair value

Below is a description of methodologies and assumptions used to assess the fair value of the main financial instruments not measured at fair value, when the instrument does not have a quoted price in a known market.

– Assets and liabilities with fair value similar to their accounting balance: For financial assets and financial liabilities maturing in less than three months, it is considered that the accounting balance is similar to fair value.

– Fixed rate financial instruments: The fair value of financial assets was assessed by discounting future cash flows from market rates at each measurement date for financial instruments with similar characteristics, adding a liquidity premium (un-observable input) that expresses the added value or additional cost necessary to dispose of the asset.

– Variable rate financial instruments: For financial assets and financial liabilities accruing a floating rate, it is considered that the accounting balance is similar to the fair value.

The fair value hierarchy of assets and liabilities not measured at fair value as of March 31, 2026 is detailed below:

		Accounting balance		Book value presented as fair value		Level 1 Fair Value		Level 2 Fair Value		Level 3 Fair Value	Total Fair Value
Financial assets
Cash and deposits in banks		4,005,426,870		4,005,426,870		-	-	-		-	4,005,426,870
Other financial assets		193,531,274		193,531,274		-	-	-		-	193,531,274
Loans and other financing
Non-financial government sector		5,559,563		5,559,563		-	-	-		-	5,559,563
Other financial institutions		182,963,335		-		-	-	235,450,001		-	235,450,001
Non-financial private sector and residents abroad		14,879,063,076		-		-	-	-		15,157,095,088	15,157,095,088
Other debt securities		24,190,750		-		-	-	24,208,071		-	24,208,071
Financial assets pledged as collateral		627,198,331		627,198,331		-	-	-		-	627,198,331
Financial liabilities
Deposits		17,460,551,427		10,416,229,099		-	-	-		7,178,433,287	17,594,662,386
Repo transactions and surety bonds		66,898,442		66,898,442		-	-	-		-	66,898,442
Other financial liabilities		1,911,322,295		1,911,322,295		-	-	-		-	1,911,322,295
Financing received from the BCRA and other financial institutions		576,097,476		-		-	-	653,012,618		-	653,012,618
Corporate bonds issued		668,575,759		-		-	-	681,910,605		-	681,910,605

The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2025 is detailed below:

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		Accounting balance		Book value presented as fair value		Level 1 Fair Value		Level 2 Fair Value		Level 3 Fair Value	Total Fair Value
Financial assets
Cash and deposits in banks		5,201,052,797		5,201,052,797		-		-		-	5,201,052,797
Other financial assets		164,286,577		164,286,577		-		-		-	164,286,577
Loans and other financing
Non-financial government sector		3,450,370		3,450,370		-		-		-	3,450,370
Other financial institutions		253,465,402		-		-		295,155,023		-	295,155,023
Non-financial private sector and residents abroad		15,555,528,702		-		-		-		16,320,279,916	16,320,279,916
Other debt securities		639,118,694		-		-		649,119,802		-	649,119,802
Financial assets pledged as collateral		631,664,858		631,664,858		-		-		-	631,664,858
Financial liabilities
Deposits		18,829,618,250		11,412,735,145		-				7,499,357,619	18,912,092,764
Repo transactions		512,439,482		512,439,482		-		-		-	512,439,482
Other financial liabilities		1,943,343,607		1,943,343,607		-		-		-	1,943,343,607
Financing received from the BCRA and other financial institutions		904,719,473		-		-		904,963,03		-	949,963,033
Corporate bonds issued		673,421,210		-		-		717,568,659		-	717,568,659

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42. Segment reporting

Basis for segmentation

As of March 31, 2026 and December 31, 2025, the Group determined that it has only one reportable segment related to banking activities, based on information reviewed by the chief operating decision maker. Most of the transactions, properties and customers of the Group are located in Argentina. No client has generated more than 10% of the Group's total revenues.

The following table shows relevant information on loans and deposits by business line as of March 31, 2026 and December 31, 2025:

Group (banking activity)(1)			03.31.26		12.31.25
Loans and other financing			15,067,585,974		15,812,444,474
Corporate banking (2)			3,382,397,026		2,800,147,649
Small and medium companies (3)			4,377,276,111		5,215,255,879
Retail			7,307,912,837		7,797,040,946
Other assets			10,644,420,952		11,995,592,796
TOTAL ASSETS			25,712,006,926		27,808,037,270
Deposits			17,460,551,427		18,829,618,250
Corporate banking (2) (3)			7,219,191,763		7,392,986,686
Small and medium companies (2) (3)			1,823,421,876		1,869,470,959
Retail			8,417,937,788		9,567,160,605
Other liabilities			4,227,862,500		5,099,965,390
TOTAL LIABILITIES			21,688,413,927		23,929,583,640

(1) It includes BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión, Consolidar A.F.J.P. (undergoing liquidation proceedings), PSA Finance Argentina Cía. Financiera S.A., FCA Compañía Financiera S.A. and Volkswagen Financial Services Compañía Financiera S.A.

(2) It includes the Financial Sector.

(3) It includes Government Sector.

The information related to the operating segment (the Group's banking activity) is the same as that presented in the Consolidated Statement of Income, considering that it is the measure used by the Entity's chief operating decision marker for the allocation of resources and performance evaluation.

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43. Related parties

43.1. Parent

The Bank's parent is Banco Bilbao Vizcaya Argentaria.

43.2. Key management personnel

Pursuant to IAS 24, key management personnel are those having the authority and responsibility for planning, managing and controlling the Group’s activities, whether directly or indirectly.

Based on that definition, the Group considers the members of the Board of Directors as key personnel.

43.2.1. Remuneration of key management personnel

The Group's key management personnel received the following compensations:

		03.31.26		03.31.25
Fees		169,616		157,717
Total		169,616		157,717

43.2.2. Profit or loss from transactions and balances with key management personnel

	Balances as of
			03.31.26	12.31.25
Loans
Overdrafts	23	2
Credit cards	87,829	126,053
Consumer loans	5,789	182,461
Deposits
Deposits	1,227,040	1,322,164

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	Profit or loss from transactions
				03.31.26		03.31.25
Profit or loss
Interest income	1,556		18,629
Interest expense	(3,240)		(2,948)
Commission income	934		949
Commission expense	(850)		(877)
Other operating income	1,687		1,179

Loans are granted on an arm’s length basis. As of March 31, 2026 and December 31, 2025, balances of loans granted are classified under normal performance according to the debtor classification rules issued by the BCRA.

43.2.3. Profit or loss and balances with related parties (except for key management personnel)

Parent	Balances as of
	03.31.26	12.31.25
Assets
Cash and deposits in banks	7,785,633	16,676,327
Derivative instruments (Assets)	309,850	323,779
Financial assets pledged as collateral	373,345	511,109
Other financial assets	52,617	59,149
Liabilities
Other non-financial liabilities	26,109,413	40,636,386
Off-balance sheet balances
Interest rate swaps
Securities in custody	3,238,388,807	4,079,888,532
Guarantees received	250,564,053	120,827,146
Sureties granted	167,182,851	11,633,878
Derivative instruments	21,058,317	9,703,159

	Profit or loss from transactions
	03.31.26		03.31.25
Profit or loss
Interest income	2,281		-
Commission income	93		47,058
Net loss from measurement of financial instruments at fair value through profit or loss	-		(16)
Other operating income	6,062		51,222
Administrative expenses	(28,139,301)		(7,741,149)

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Subsidiaries  (1)	Balances as of
	03.31.26		12.31.25
Assets
Loans and other financing	350,248,158		319,693,489
Derivative instruments (Assets)	59,279		83,532
Other debt securities	-		716,770
Liabilities
Deposits	94,060,110		82,801,441
Other non-financial liabilities	1,736,159		7,270,051
Corporate bonds issued	143,010		164,413
Off-balance sheet balances
Interest rate swaps	4,111,111		4,499,291
Securities in custody	2,086,818		2,340,580
	Profit or loss from transactions
	03.31.26		03.31.25
Profit or loss
Interest income	30,564,323		15,763,683
Interest expense	(305,229)		(213,254)
Commission income	63,697		10,969
Commission expense	(1,597,196)		(2,065,981)
Net income from measurement of financial instruments at fair value through profit or loss	548		-
Foreign exchange and gold gains/(losses)	(6)		463
Other operating income	1,586,727		1,456,335
Administrative expenses	(416,991)		(543,125)

(1) The transactions between BBVA and its subsidiaries detailed in the preceding table were eliminated for consolidation purposes in the Consolidated Financial Statements as of March 31, 2026 and 2025, respectively.

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Associates	Balances as of
	03.31.26		12.31.25
Assets
Cash and deposits in banks	6,685		7,719
Loans and other financing	63,660,754		68,716,300
Derivative instruments	545,840		702,790
Other financial assets	6,669,497		6,384,845
Liabilities
Deposits	9,149,937		10,886,085
Off-balance sheet balances
Interest rate  swaps	7,000,000		15,321,912
Securities in custody	43,710,298		41,289,208
Guarantees received	224,796		259,662
Sureties granted	-		259,662
	Profit or loss from transactions
	03.31.26		03.31.25
Profit or loss
Interest income	8,552,909		3,062,149
Interest expense	(1,699)		(16,752)
Commission income	6,573,486		5,441,259
Commission expense	-		(8,047)
Net income from measurement of financial instruments at fair value through profit or loss	9,503		336,330
Foreign exchange and gold gains/(losses)	20,215		36,585
Other operating income	826,904		721,933
Administrative expenses	-		86,280

Transactions have been agreed upon on an arm’s length basis. As of March 31, 2026 and December 31, 2025, balances of loans granted are classified under normal performance according to the debtor classification rules issued by the BCRA.

44. Financial instruments risks

44.1. Risk policies of financial instruments

In this consolidated condensed interim financial statements, the Entity has applied the same risk policies of financial instruments as in the preparation of its financial statements as of December 31, 2025.

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44.2. Exposure to credit risk and allowances

Below is the exposure to credit risks and allowances, measured in accordance with IFRS 9 - BCRA (expected loss model, except for non-financial government sector's financial assets), as of March 31, 2026 and December 31, 2025:

Exposure to default - Credit Investment	Stage 1	Stage 2		Stage 3			Total
		Collective	Individual	Collective	Individual
Balances as of 12.31.25	14,741,096,950	1,181,026,658	29,046,444	761,177,110	54,914,726		16,767,261,888
Inter-stage Transfers:
From stage 1 to stage 2	(898,114,240)	903,610,413	-	-	-		5,496,173
From stage 2 to stage 1	445,173,898	(457,049,754)	-	-	-		(11,875,856)
From stage 1 or 2 to stage 3	(36,775,321)	(335,038,704)	(11,266,343)	375,044,764	14,766,063		6,730,459
From stage 3 to stage 1 or 2	3,826,375	5,721,216	329,982	(9,350,074)	(764,692)		(237,193)
Changes without inter-stage transfers	235,640,725	(56,763,988)	30,882,710	(63,663,056)	37,247,430		183,343,821
Newly originated financial assets	5,261,922,648	157,992,569	28,578,117	66,688,075	1,941,541		5,517,122,950
Reimbursements	(3,745,420,777)	(148,397,152)	(29,746,303)	(54,782,023)	(8,874,911)		(3,987,221,166)
Write-offs	-	-	-	(74,851,272)	(1,277,884)		(76,129,156)
Foreign exchange differences	(194,404,532)	(8,779,863)	(1,593,742)	(124,568)	(620,104)		(205,522,809)
Inflation adjustment	(1,286,414,523)	(106,774,935)	(3,212,793)	(77,179,736)	(6,342,985)		(1,479,924,972)
Balances as of 03.31.26	14,526,531,203	1,135,546,460	43,018,072	922,959,220	90,989,184		16,719,044,139

Exposure to default - Credit Investment	Stage 1	Stage 2		Stage 3			Total
		Collective	Individual	Collective	Individual
Balances as of 12.31.24	10,887,410,938	569,231,575	30,804,665	154,771,472	7,646,605		11,649,865,255
Inter-stage Transfers:
From stage 1 to stage 2	(3,019,084,845)	3,104,132,610	-	-	-		85,047,765
From stage 2 to stage 1	1,502,309,553	(1,480,684,836)	(10,243,721)	-	-		11,380,996
From stage 1 or 2 to stage 3	(112,599,046)	(935,824,522)	(4,118,036)	1,045,905,821	5,343,778		(1,292,005)
From stage 3 to stage 1 or 2	21,328,101	19,423,884	599,900	(61,036,362)	(3,157,884)		(22,842,361)
Changes without inter-stage transfers	(89,876,763)	137,761,177	(12,216,449)	(26,222,307)	42,101,160		51,546,818
Newly originated financial assets	23,954,252,925	416,131,717	88,608,779	128,141,380	11,253,860		24,598,388,661
Reimbursements	(15,769,307,037)	(425,277,921)	(61,250,874)	(117,230,527)	(3,942,792)		(16,377,009,151)
Write-offs	-	(738)	-	(268,914,557)	(2,180,536)		(271,095,831)
Foreign exchange differences	969,061,275	8,521,901	4,583,670	243,408	2,020,856		984,431,110
Inflation adjustment	(3,602,398,151)	(232,388,189)	(7,721,490)	(94,481,218)	(4,170,321)		(3,941,159,369)
Balances as of 12.31.25	14,741,096,950	1,181,026,658	29,046,444	761,177,110	54,914,726		16,767,261,888

Exposure to default - Contingent	Stage 1	Stage 2		Stage 3			Total
		Collective	Individual	Collective	Individual
Balances as of 12.31.25	5,859,197,896	372,093,321	392,882	1,867,903	71,366		6,233,623,368
Inter-stage Transfers:
From stage 1 to stage 2	(202,015,954)	169,580,661	-	-	-		(32,435,293)
From stage 2 to stage 1	188,275,413	(197,787,149)	-	-	-		(9,511,736)
From stage 1 or 2 to stage 3	(1,117,665)	(826,080)	(12,778)	1,078,330	12,684		(865,509)
From stage 3 to stage 1 or 2	526,033	152,935	1,996	(723,477)	(4,763)		(47,276)
Changes without inter-stage transfers	(152,796,894)	(17,886,349)	527,593	(169,245)	52,209		(170,272,686)
Newly originated financial commitments	563,136,323	23,680,356	12,631	212,149	-		587,041,459
Reimbursements	(427,012,257)	(33,761,974)	(12,217)	(365,067)	-		(461,151,515)
Write-offs	-	-	-	(1,503)	-		(1,503)
Foreign exchange differences	(12,636,781)	(1,033,098)	(23,626)	(1,189)	-		(13,694,694)
Inflation adjustment	(494,633,416)	(31,035,988)	(43,827)	(167,179)	(8,681)		(525,889,091)
Balances as of 03.31.26	5,320,922,698	283,176,635	842,654	1,730,722	122,815		5,606,795,524

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Exposure to default - Contingent	Stage 1	Stage 2		Stage 3			Total
		Collective	Individual	Collective	Individual
Balances as of 12.31.24	4,766,618,619	228,862,316	1,114,549	1,364,267	2,843		4,997,962,594
Inter-stage Transfers:
From stage 1 to stage 2	(1,056,253,347)	842,916,678	-	-	-		(213,336,669)
From stage 2 to stage 1	945,521,668	(685,193,021)	(10,278)	-	-		260,318,369
From stage 1 or 2 to stage 3	(4,727,754)	(1,880,296)	(1,685)	4,017,131	4,233		(2,588,371)
From stage 3 to stage 1 or 2	2,057,414	838,767	7,155	(2,803,047)	(58,275)		42,014
Changes without inter-stage transfers	2,301,012,163	98,299,031	(355,361)	(93,733)	91,726		2,398,953,826
Newly originated financial commitments	1,612,823,274	72,805,916	87,412	770,240	56,778		1,686,543,620
Reimbursements	(1,271,825,841)	(100,102,864)	(385,948)	(1,028,387)	(13,261)		(1,373,356,301)
Write-offs	-	-	-	(1,920)	-		(1,920)
Foreign exchange differences	86,435,418	3,740,950	30,602	1,203	-		90,208,173
Inflation adjustment	(1,522,463,718)	(88,194,156)	(93,564)	(357,851)	(12,678)		(1,611,121,967)
Balances as of 12.31.25	5,859,197,896	372,093,321	392,882	1,867,903	71,366		6,233,623,368

Allowances - Credit Investment	Stage 1	Stage 2		Stage 3			Total
		Collective	Individual	Collective	Individual
Balances as of 12.31.25	64,685,182	63,347,729	5,011,942	504,317,363	41,184,250		678,546,466
Inter-stage Transfers:
From stage 1 to stage 2	(15,918,172)	47,189,386	-	-	-		31,271,214
From stage 2 to stage 1	4,350,682	(15,120,912)	-	-	-		(10,770,230)
From stage 1 or 2 to stage 3	(1,037,219)	(44,780,800)	(2,912,131)	200,024,313	5,771,445		157,065,608
From stage 3 to stage 1 or 2	248,067	373,167	293,445	(6,154,884)	(544,140)		(5,784,345)
Changes without inter-stage transfers	5,859,190	13,869,683	3,098,713	29,912,018	26,155,757		78,895,361
Newly originated financial assets	32,926,024	4,113,134	741,861	38,227,021	1,219,351		77,227,391
Reimbursements	(27,474,796)	(7,104,118)	(697,150)	(33,455,280)	(4,925,376)		(73,656,720)
Write-offs	-	-	-	(59,137,780)	(1,277,884)		(60,415,664)
Foreign exchange differences	(713,823)	(153,214)	(118,539)	(48,320)	(245,553)		(1,279,449)
Inflation adjustment	(7,193,903)	(5,595,311)	(468,902)	(52,022,600)	(4,667,476)		(69,948,192)
Balances as of 03.31.26	55,731,232	56,138,744	4,949,239	621,661,851	62,670,374		801,151,440

Allowances - Credit Investment	Stage 1	Stage 2		Stage 3			Total
		Collective	Individual	Collective	Individual
Balances as of 12.31.24	78,544,186	32,208,440	1,451,841	113,683,437	5,622,957		231,510,861
Inter-stage Transfers:
From stage 1 to stage 2	(75,483,145)	214,155,932	-	-	-		138,672,787
From stage 2 to stage 1	20,453,720	(58,942,950)	(454,326)	-	-		(38,943,556)
From stage 1 or 2 to stage 3	(6,688,459)	(169,087,058)	(737,534)	583,530,526	2,848,248		409,865,723
From stage 3 to stage 1 or 2	1,835,607	1,647,771	456,306	(35,423,178)	(2,058,138)		(33,541,632)
Changes without inter-stage transfers	(7,432,716)	51,176,379	1,280,425	150,351,571	33,885,409		229,261,068
Newly originated financial assets	216,448,941	21,819,607	6,342,629	76,487,165	8,378,146		329,476,488
Reimbursements	(143,498,380)	(15,636,323)	(3,085,726)	(72,866,052)	(3,388,780)		(238,475,261)
Write-offs	-	(2,824)	-	(244,368,077)	(2,131,057)		(246,501,958)
Foreign exchange differences	4,942,599	355,642	135,400	41,528	1,325,585		6,800,754
Inflation adjustment	(24,437,171)	(14,346,887)	(377,073)	(67,119,557)	(3,298,120)		(109,578,808)
Balances as of 12.31.25	64,685,182	63,347,729	5,011,942	504,317,363	41,184,250		678,546,466

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Allowances – Contingent	Stage 1	Stage 2		Stage 3			Total
		Collective	Individual	Collective	Individual
Balances as of 12.31.25	16,416,531	6,307,708	9,466	1,104,589	67,795		23,906,089
Inter-stage Transfers:
From stage 1 to stage 2	(1,439,810)	2,844,786	-	-	-		1,404,976
From stage 2 to stage 1	967,293	(3,088,271)	-	-	-		(2,120,978)
From stage 1 or 2 to stage 3	(27,743)	(54,947)	(412)	563,842	19,114		499,854
From stage 3 to stage 1 or 2	43,938	8,687	5,547	(427,985)	(31,257)		(401,070)
Changes without inter-stage transfers	(2,328,877)	(568,191)	240,238	37,235	39,692		(2,579,903)
Newly originated financial commitments	3,135,150	311,090	982	110,128	-		3,557,350
Reimbursements	(1,307,622)	(831,757)	(950)	(204,602)	-		(2,344,931)
Write-offs	-	-	-	(1,242)	-		(1,242)
Foreign exchange differences	(27,680)	(3,209)	(10,130)	(701)	-		(41,720)
Inflation adjustment	(1,349,717)	(488,263)	(14,471)	(98,685)	(7,939)		(1,959,075)
Balances as of 03.31.26	14,081,463	4,437,633	230,270	1,082,579	87,405		19,919,350

Allowances – Contingent	Stage 1	Stage 2		Stage 3			Total
		Collective	Individual	Collective	Individual
Balances as of 12.31.24	25,241,313	6,614,602	16,238	916,800	7,002		32,795,955
Inter-stage Transfers:
From stage 1 to stage 2	(10,494,771)	19,006,391	-	-	-		8,511,620
From stage 2 to stage 1	7,051,764	(14,657,597)	(4,589)	-	-		(7,610,422)
From stage 1 or 2 to stage 3	(97,957)	(143,824)	(27,242)	2,168,412	27,068		1,926,457
From stage 3 to stage 1 or 2	225,241	66,854	10,503	(1,744,867)	(120,075)		(1,562,344)
Changes without inter-stage transfers	(8,974,908)	(2,609,363)	19,149	161,879	126,470		(11,276,773)
Newly originated financial commitments	15,659,898	1,194,879	1,208	446,273	52,731		17,354,989
Reimbursements	(6,068,819)	(1,258,722)	(3,116)	(629,448)	(8,321)		(7,968,426)
Write-offs	-	-	-	(1,340)	-		(1,340)
Foreign exchange differences	364,556	15,076	162	-	-		379,794
Inflation adjustment	(6,489,786)	(1,920,588)	(2,847)	(213,120)	(17,080)		(8,643,421)
Balances as of 12.31.25	16,416,531	6,307,708	9,466	1,104,589	67,795		23,906,089

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45. Restrictions to the distribution of earnings

a) In accordance with the regulations of the BCRA, 20% of the income for the year plus/less adjustments of prior years' results, transfers from other comprehensive income to retained earnings and less the accumulated loss at the end of the previous year, if any, must be allocated to the legal reserve.

b) By means of Communication “A” 6464, as amended and supplemented, the BCRA establishes the general procedure for the distribution of earnings. According to such procedure, distributions are allowed only if certain situations are not verified, namely: to receive financial assistance from such entity due to illiquidity, shortfalls as regards minimum capital requirements or minimum cash requirements, to fall under the scope of the provisions of Sections 34 and 35 bis of the Financial Institutions Law (sections referred to regularization and correction plans and restructuring of the Entity), among other conditions detailed in the referred communication to be complied with. Furthermore, the distribution of earnings as approved by the Entity’s Shareholders’ Meeting shall not be effective unless approved by the Superintendency of Financial and Foreign Exchange Institutions of the BCRA.

In addition, no distributions of earnings shall be made with the profit resulting from the first time application of IFRS, which shall be included as a special reserve, and the balance of which as of March 31, 2026 amounts to 231,831,559.

Besides, the Entity shall verify that, once the proposed distribution of earnings is made, capital conservation margin equivalent to 2.5% of the risk-weighted assets is kept, which is additional to the minimum capital requirement set forth by law, and shall be paid in with level 1 ordinary capital (COn1), net of deductible concepts (CDCOn1).

Pursuant to Communication “A” 8410, dated March 19, 2026, through December 31, 2026, the BCRA authorized financial institutions that have prior authorization to distribute dividends of up to 60% of their “distributable earnings” corresponding to fiscal year 2025, in three equal and non-cumulative monthly installments, commencing on the third business day of May 2026, with each installment payable not earlier than the third business day of each subsequent month.

c) Pursuant to the provisions of resolution No. 622 of the CNV, the Shareholders’ Meeting that considers the annual financial statements shall resolve upon the specific use of accumulated earnings of the Entity.

On April 23, 2025, the Ordinary and Extraordinary General Shareholders’ Meeting was held and the following was approved:

– To earmark 70,648,487 (101,712,002 in restated amounts) of Unappropriated retained earnings for fiscal year 2024 to the Legal Reserve.

– To earmark 282,593,950 (406,848,007 in restated amounts) of Unappropriated retained earnings for fiscal year 2024 to the Optional Reserve for future distribution of earnings.

– To earmark 89,413,163 (128,727,523 in restated amounts) to pay dividends by partially reversing the Optional Reserve for future distribution of earnings.

– To request the BCRA authorization for paying dividends for 89,413,163 (128,727,523 in restated amounts).

On May 12, 2025, the BCRA approved the distribution of 89,413,163 (128,727,523 in restated amounts), which were paid as established by Communications “A” 8214 and “A” 8235:

– Non-resident shareholders: they may opt to collect their dividends in a single installment in cash, provided that such funds be directly used for the primary subscription of BOPREAL. The payment in BOPREAL was made on the date of the calculation of the bid made by the BCRA.

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If they did not opt for the subscription of BOPREAL, the payment to nonresident shareholders will be made in Argentine pesos.

– Resident shareholders: payment to resident shareholders will be made in pesos.

The payment in BOPREAL was made on June 25, 2025, while the payment to resident shareholders was made in 10 installments, according to the following schedule:

YEAR 2025 / 2026
Installment No.	Cut off date	Payment date	In Thousands of Argentine Pesos
1	June 25, 2025	June 30, 2025	3,387,108
2	July 28, 2025	July 31, 2025	3,441,942
3	August 26, 2025	August 29, 2025	3,507,392
4	September 25, 2025	September 30, 2025	3,573,181
5	October 25, 2025	October 31, 2025	3,647,356
6	November 25, 2025	November 28, 2025	3,732,774
7	December 23, 2025	December 30, 2025	3,825,081
8	January 27, 2026	January 30, 2026	3,933,913
9	February 24, 2026	February 27, 2026	4,047,272
10	March 26, 2026	March 31, 2026	4,164,493

On April 28, 2026, the Ordinary and Extraordinary General Shareholders’ Meeting was held and the following was approved:

– To earmark 49,998,273 (54,719,226 in restated amounts) of Unappropriated retained earnings for fiscal year 2025 to the Legal Reserve.

– To earmark 199,993,090 (218,876,890 in restated amounts) of Unappropriated retained earnings for fiscal year 2025 to the Optional Reserve for future distribution of earnings.

– To earmark 63,057,000 (69,011,025 in restated amounts) to pay dividends by partially reversing the Optional Reserve for future distribution of earnings.

– To request the BCRA authorization for paying dividends for 63,057,000 (69,011,025 in restated amounts).

On May 15, 2026, the BCRA approved the distribution of 63,057,000 (69,011,025 in restated amounts), which were paid in 3 equal, non-cumulative monthly installments, as set forth in Communication “A” 8410.

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46. Restricted assets

As of March 31, 2026 and December 31, 2025, the Group has the following restricted assets:

a) The Entity does not have any assets pledged as security for loans agreed under the Global Credit Program for micro, small and medium-sized enterprises granted by the Inter-American Development Bank (IDB).

b) The Entity has accounts, deposits and trusts applied as guarantee for activities related to credit card transactions, with automated clearing houses, forward transactions, foreign currency futures, court proceedings and leases in the amount of 723,629,305 and 1,315,257,276 as of March 31, 2026 and December 31, 2025, respectively (see Note 10).

47. Banking deposits guarantee insurance system

Law No. 24,485 and Decree No. 540/95 provided for the creation of the Deposit Guarantee Insurance System, which was assigned the characteristics of being limited, mandatory and onerous, with the purpose of covering the risks of bank deposits, in a subsidiary and complementary manner to the system of privileges and protection of deposits established by the Financial Institutions Law.

That law provided for the incorporation of the company “Seguros de Depósitos Sociedad Anónima” (SEDESA) for the exclusive purpose of managing the Deposits Guarantee Fund, the shareholders of which, pursuant to the changes introduced by Decree No. 1292/96, will be the BCRA with at least one share and the trustees of the trust with financial institutions in the proportion determined by the BCRA for each, based on their contributions to the Deposit Guarantee Fund.

Deposits in pesos and foreign currency made with the participating entities under the form of checking accounts, savings accounts, time deposits or otherwise as determined by the BCRA up to the amount of 50,000 and which meet the requirements of Decree No. 540/95 and those to be set forth by the enforcement authority shall fall within the scope of said decree.

In August 1995, that company was incorporated, and the Entity has a 11.3549% share of the corporate stock as of December 31, 2025 (BCRA Communication “B” 13138).

As of March 31, 2026 and 2025, the contributions to the Fund have been recorded in the item “Other operating expenses - Contributions to the deposits guarantee fund” in the amounts of 7,364,071 and 5,929,054, respectively.

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48. Minimum cash and minimum capital requirements

48.1. Minimum cash requirements

The BCRA establishes different prudential regulations to be observed by financial institutions, mainly regarding solvency levels, liquidity and credit assistance levels.

Minimum cash regulations set forth an obligation to keep liquid assets in relation to deposits and other obligations recorded for each period. The items included for the purpose of meeting that requirement are detailed below:

Accounts		03.31.26		12.31.25
Balances at the BCRA
BCRA - Current account not restricted		1,773,155,851		2,370,371,510
BCRA - Special guarantee accounts - restricted (Note 10)		354,656,571		379,815,283
BCRA – Special pension accounts - restricted		95,624		-
		2,127,908,046		2,750,186,793
Government securities in pesos – At fair value through OCI (1)		3,160,491,105		2,610,154,141
Government securities in pesos – At amortized cost (1)		24,190,750		639,118,694
Government securities in pesos – At fair value through profit or loss (1)		25,501,575		-
TOTAL		5,338,091,476		5,999,459,628

(1) See detail of securities considered (identified with (1)), as of March 31, 2026, in Exhibit A to the consolidated financial statements.

The balances disclosed are consistent with those reported by the Bank.

48.2. Minimum cash requirements

The regulatory breakdown of minimum capital requirements is as follows at the above-mentioned dates:

Minimum capital requirement – Consolidated basis		03.31.26		12.31.25
Credit risk		(1,441,565,118)		(1,504,676,988)
Operational risk		(79,673,322)		(61,017,533)
Market risk		(7,868,233)		(5,573,841)
Paid-in		3,443,252,792		3,335,412,178
Surplus		1,914,146,119		1,764,143,816

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49. Compliance with the provisions to act in the different categories of agent defined by the Argentine Securities Commission

Considering the transactions carried out by Banco BBVA Argentina S.A. and according to the different categories of agent set forth by General Resolution No. 622-13 of the CNV, on September 9 and 19, 2014, the Entity was registered as Custodian Agent of Collective Investment Products of Mutual Funds (AAPICFCI) under No. 4 and Settlement and Clearing Agent – Comprehensive (ALyC) under No. 42, respectively.

Section 8 of General Resolution No. 821 of the CNV sets forth that the minimum shareholders’ equity required to operate as ALyC shall be equal to 470,350 UVAs adjusted by CER, Law No. 25827. As of March 31, 2026, it amounts to 872,584. The Entity’s shareholders’ equity exceeds the minimum shareholders’ equity required by said resolution.

Besides, the required minimum contra-account of 436,292, fifty percent (50%) of the minimum shareholders’ equity amount, includes Argentine Treasury Bonds in pesos adjusted by CER due 2030 as of March 31, 2026 deposited with the account opened at Caja de Valores S.A., named “Depositor 1647 Brokerage Account 5446483 BBVA Banco Francés minimum cash contra-account”.

Furthermore, pursuant to the requirements of General Resolution No. 792 issued by the CNV on April 30, 2019, mutual fund management companies’ minimum shareholders’ equity will be comprised of 150,000 UVAs plus 20,000 UVAs, per each additional mutual fund under management. As concerns the cash contra-account, the amount to be paid shall be equal to no less than fifty per cent (50%) of minimum shareholders' equity.

The subsidiary BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión, as Mutual Funds Management Agent, registered on August 7, 2014 under No. 3, met the CNV minimum cash contra-account requirements with 5,725,353 shares of FBA Renta Pesos Fondo Común de Inversión, in the amount of 1,030,822, through custody account No. 493-0005459481 held at BBVA Banco Francés S.A. As of March 31, 2026, the company's Shareholders’ Equity exceeds the minimum amount imposed by the CNV.

On April 30, 2025, this subsidiary was registered by the CNV as a comprehensive settlement and clearing agent (ALyC) under section 12, Chapter II, Title VII, of CNV regulations (as amended in 2013), under No. 2,474. Consequently, it must have a minimum shareholders’ equity equivalent to 470,350 UVA adjustable by CER – Law No. 25,827 and a minimum liquid amount earmarked for the contra account of fifty percent (50%) of the minimum shareholders’ equity, which was paid in as detailed in the preceding paragraph. In the particular case of the Company, the minimum shareholders’ equity required to act as comprehensive settlement and clearing agent is higher, and to this, 50% of the minimum shareholders’ equity required to act as AAPICFCI is added, resulting in a total minimum shareholders’ equity of 765,175 UVA, which is lower than the Bank’s shareholders’ equity.

In accordance with the foregoing, the subsidiary complies with both requirements as of the date of presentation of these consolidated financial statements.

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50. Compliance with the provisions of the Argentine Securities Commission – Documentation

The CNV issued General Resolution No. 629 on August 14, 2014 to introduce changes to its own rules governing the maintenance and safekeeping of corporate books, accounting records and business documentation. In this respect, it is reported that the Bank has delivered the documentation that supports its operations for the periods still open to audit for safekeeping in Administración de Documentos S.A. (Addoc) (formerly, Administradora de Archivos S.A. (AdeA)), domiciled at Ruta 36 Km. 31.5, district of Florencio Varela, Province of Buenos Aires.

In addition, it is informed that a detail of the documentation delivered for safekeeping, as well as the documentation referred to in Art. 5. a.3), Section I of Chapter V of Title II of the CNV rules is available at the Bank’s registered office. (2013 consolidated text and amendments).

51. Trust activities

On January 5, 2001, the Board of Directors of BCRA issued Resolution No. 19/2001, providing for the exclusion of Mercobank S.A.’s senior liabilities under the terms of section 35 bis of the Financial Institutions Law, the authorization to transfer the excluded assets to the Bank as a trustee of the Diagonal Trust, and the authorization to transfer the excluded liabilities to beneficiary banks. On the same date, Mercobank S.A., as Settler, and the Bank, as Trustee, entered into the agreement to set up the Diagonal Trust in relation to the exclusion of assets as provided in the above-mentioned resolution. As of March 31, 2026 and December 31, 2025, the assets of Diagonal Trust amount to 2,427 and 2,657, respectively, considering their recoverable values.

Besides, the Entity, in its capacity as Trustee in the Corp Banca Trust, recorded the selected assets on account of the redemption in kind of participation certificates in the amount of 4,177 and 4,572 as of March 31, 2026 and December 31, 2025, respectively.

In addition, the Entity acts as a Trustee in 12 non-financial trusts, in no case as personally liable for the liabilities assumed in the performance of the contract obligations. Such liabilities will be settled with and up to the full amount of the trust assets and the proceeds therefrom. The non-financial trusts concerned were set up to manage assets and/or secure the receivables of several creditors (beneficiaries) and the trustee was entrusted with the management, care, preservation and custody of the corpus assets until (i) noncompliance with the obligations by the debtor (settler) vis-a-vis the creditors (beneficiaries) is verified, when such assets are sold and the proceeds therefrom are distributed (net of expenses) among all beneficiaries, the remainder (if any) shall be delivered to the settler, or (ii) all contract terms and conditions are complied with, in which case all the trust assets will be returned to the settler or to whom it may indicate. The trust assets totaled 3,278,921 and 3,777,306 as of March 31, 2026 and December 31, 2025, respectively, and consist of cash, creditors' rights, real estate and shares.

52. Mutual funds

As of March 31, 2026 and December 31, 2025, the Entity holds in custody, as Custodian Agent of Mutual Funds managed by BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión, time deposit certificates, shares, corporate bonds, government securities, mutual funds, deferred payment checks, BCRA instruments, Buenos Aires City Government Bills, ADRS, Buenos Aires Province Government Bills for 1,720,195,817 and 1,870,554,079, which are part of the mutual fund portfolio and are recorded in debit balance memorandum accounts “Control – Other.”

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The Mutual Fund assets are as follows:

Mutual Funds	03.31.26		12.31.25
FBA Renta Pesos	3,523,375,476		3,535,246,147
FBA Renta Fija Dólar I	307,306,586		221,278,175
FBA Ahorro Pesos	160,282,099		132,863,269
FBA Money Market Dólar	111,203,913		66,553,369
FBA Bonos Argentina	97,912,154		73,428,874
FBA Horizonte	90,806,933		83,638,772
FBA Acciones Argentinas	87,585,363		99,789,861
FBA Gestión I	56,229,474		386
FBA Renta Fija Plus	45,953,296		31,451,837
FBA Renta Fija Dólar Plus I	34,204,276		23,695,611
FBA Renta Pública I	22,833,602		11,599,390
FBA Acciones Latinoamericanas	17,562,612		14,170,624
FBA Renta Mixta	14,311,359		15,722,420
FBA Renta Fija Dólar Latam I	138,406		158,812
FBA Renta Mixta Dólar I	138,333		158,807
FBA Acciones Globales Dólar I	138,260		158,804
FBA Horizonte Plus	10,484		11,228
FBA Bonos Globales	9,810		11,433
FBA Money Market Pesos Plus	5,231		5,502
FBA Retorno Total I	2,318		2,501
	4,570,009,985		4,309,945,822

53. Penalties and administrative proceedings instituted by the BCRA

According to the requirements of Communication “A” 5689, as amended, issued by the BCRA, below is a detail of the administrative and/or disciplinary penalties as well as the judgments issued by courts of original jurisdiction in criminal matters, enforced or brought by the BCRA of which the Entity has been notified:

Administrative proceedings commenced by the BCRA

· “Banco Francés S.A. over breach of Law 19.359.” Administrative Proceedings for Foreign Exchange Offense initiated by the BCRA, notified on February 22, 2008 and identified under No. 3511, File No. 100194/05, on grounds of a breach of the Criminal Foreign Exchange Regime as a result of the purchase and sale of US Dollars through the BCRA in excess of the authorized amounts. They totaled 44 transactions involving the Bank's branches 099, 342, 999 and 320. The individuals/entities subject to these proceedings were Banco BBVA Argentina S.A. and (i) two Territory Managers, (ii) four Branch Managers, (iii) four Heads of Back-Office Management and (iv) twelve cashiers. On August 21, 2014, the court acquitted the individuals/entities above from all charges. The General Attorney’s Office filed an appeal and Room A of the Appellate Court with jurisdiction over Criminal and Economic Matters confirmed the Bank’s and the involved officers’ acquittal from all charges. The General Attorney’s Office filed an Extraordinary Appeal, which was granted and as of the date of these financial statements is being heard by the Argentine Supreme Court of Justice. The case has been called for resolution.

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· “Banco Francés S.A. over breach of Law 19.359.” Administrative Proceedings for Foreign Exchange Offense initiated by the BCRA, notified on July 26, 2013 and identified under No. 5406, File No. 100443/12 where charges are concerned with fake foreign exchange transactions through false statements upon processing thereof incurred by personnel in Branch 087 - Salta -, which would entail a failure to comply with the costumer identification requirements imposed by foreign exchange rules and regulations through Communication “A” 3471, Paragraph 6. The individuals/entities subject to these proceedings were Banco BBVA Argentina S.A. and the following Bank officers who served in the capacities described below at the date when the breaches were committed: (i) the Branch Manager (ii) the Back Office Management Head, (iii) the Main Cashier and (iv) two cashiers. The trial period came to a close and the BCRA must send the file to Salta’s Federal Court. As of the date hereof, the case file has not been sent to court.

· “Banco Francés S.A. over breach of Law 19.359.” Administrative Proceedings for Foreign Exchange Offense initiated by the BCRA, notified on December 23, 2015 and identified under No. 6684, File No. 100068/13. The proceedings were brought for allegedly having completed operations under Code 631 “Professional and technical business services” for ROCA ARGENTINA S.A. against the applicable exchange regulations (Communications “A” 3471, “A” 3826 and “A” 5264), involving the incomplete verification of the services provided. The individuals/entities subject to these proceedings were Banco BBVA Argentina S.A. and two Bank officers holding the positions described below at the date when the breaches were committed: (i) the Foreign Trade Manager then in office and (ii) an officer of the Area. The BCRA has decided that the trial period has come to an end. The case is being heard by Federal Court No. 2, Criminal Division of Lomas de Zamora, Province of Buenos Aires, under File No. 39130/2017. On October 26, 2017, the Entity filed a request for retroactive application of the most favorable criminal law, as through Communication “A” 5264, whereby the restriction on foreign trade transactions was removed, the payment of services abroad was reinstated.

· “BBVA ARGENTINA S.A. Financial summary proceedings for Foreign Exchange Offence brought by the B.C.R.A.” Notified on October 25, 2022, and identified under No. 7835, related to foreign exchange transactions performed in alleged noncompliance with the provisions established by point 9-A16 of BCRA Communications “A” No. 6770 referring to notes related to transactions performed between residents and import prepayments. Due to the link between cases and procedural economy, five cases have been filed with the oversight agency. The defendants are Banco BBVA Argentina S.A. (Argentine tax identification No. 30-50000319-3), the Operations Manager and primary officer in charge of the entity’s foreign exchange controls, the Deputy Manager of Foreign Trade Transactions at the time of the events, five branch managers, and one corporate regional manager. The procedural status of the case is with the presentation of pleadings. With regard to transactions by individuals, in May the application of the principle of non-retroactivity of the more lenient criminal law was proposed by virtue of Communication “A” 8226 of the BCRA, dated April 11, 2025 and the case is now pending resolution.

· “BBVA ARGENTINA S.A. Criminal tax summary proceedings filed by the BCRA.” Notified on September 24, 2025, and identified under No. 8,458, related to foreign exchange transactions conducted in alleged violation of the entity’s obligation to verify whether the foreign exchange transactions are genuine and reasonable and, on the other hand, to grant access to the foreign exchange market to prepay obligations to foreign entities more than three business days in advance of their maturity without prior approval from the BCRA, contrary to the provisions of BCRA Communications 'A' 6770. For the sake of subjective connection and procedural economy, the regulatory entity consolidates several cases. The defendants are Banco BBVA Argentina S.A. (30-50000319-3) and the Operations Manager and primary officer in charge of the entity’s foreign exchange controls and the Deputy Manager of Foreign Trade Transactions at the time of the events. The relevant defense briefs were filed.

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The Group and its legal counsel believe that a reasonable interpretation of the applicable current regulations was made and do not expect any adverse financial effects in this regard.

54. Subsequent Events

Issuance of the Bank’s Corporate Bonds – Class 44/45

In May 2026, the Bank issued corporate bonds under the following conditions:

Issue conditions
Series/Class	Class 44	Class 45
Term	24 months	12 months
Currency	Dollars	Dollars
Amortization	Bullet	Bullet
Payment of interest	Semiannually	Semiannually

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 are detailed in Note 9 – Other debt securities. The above mentioned swaps have not affected the value of the received asset.

No other events or transactions have occurred between period-end and the date of these interim condensed consolidated financial statements, apart from those mentioned in note 45, which may significantly affect the Entity's financial position or results of operations as of March 31, 2026.

55. Accounting principles – Explanation added for translations into English

These consolidated financial statements are presented in accordance with the financial reporting framework set forth by the BCRA, as mentioned in note 2. These accounting standards may not conform to accounting principles generally accepted in other countries.

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EXHIBIT A

BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES

CONSOLIDATED WITH SUBSIDIARIES

AS OF MARCH 31, 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)

				HOLDING						POSITION
						Accounting		Accounting
Account		Identification		Fair	Fair value	balance		balance		Position with		Financial
				value	level	03.31.26		12.31.25		no options	Options	position
DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS
Local:
Government Securities – In pesos
Treasury Bill adjusted by Cer. Maturity 05-15-2026		9382		127,735,540	1	127,735,540		-		127,735,540	-	127,735,540
Argentine Treasury Bill Capitalizable in Pesos. Maturity 07-17-2026		9390		99,850,000	1	99,850,000		-		99,850,000	-	99,850,000
Argentine Treasury Bill Capitalizable in Pesos. Maturity 05-15-2026 (1)		9386		54,349,675	1	54,349,675		-		54,349,675	-	54,349,675
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 09-30-2027		9391		47,150,000	1	47,150,000		-		47,150,000	-	47,150,000
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 12-15-2026		9249		19,580,712	1	19,580,712		1,098,475		19,580,712	-	19,580,712
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 06-30-2026		9240		17,785,347	1	17,785,347		139,223		17,785,347	-	17,785,347
Argentine Treasury Bond Capitalizable in Pesos. Maturity 01-15-2027		9325		12,433,915	1	12,433,915		-		12,433,915	-	12,433,915
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 10-30-2026		9313		12,139,535	1	12,139,535		-		12,139,535	-	12,139,535
Argentine Treasury Bond in Pesos adjusted by Cer 2%. Maturity 11-9-2026		5925		11,966,600	1	11,966,600		4,085,988		11,966,600	-	11,966,600
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 04-30-2026		9360		10,281,423	1	10,281,423		-		10,281,423	-	10,281,423
Argentine Treasury Bond Capitalizable in Pesos. Maturity 04-30-2027		9356		8,688,792	1	8,688,792		-		8,688,792	-	8,688,792
Argentine Treasury Bill Capitalizable in Pesos. Maturity 09-30-2026		9387		5,459,000	1	5,459,000		-		5,459,000	-	5,459,000
Argentine Treasury Bill Capitalizable in Pesos. Maturity 07-31-2026		9378		5,400,000	1	5,400,000		-		5,400,000	-	5,400,000
Treasury Bill adjusted by Cer. Maturity 07-31-2026		9379		4,977,200	1	4,977,200		-		4,977,200	-	4,977,200
Argentine Treasury Bond in Pesos at Fixed rate. Maturity 05-30-2030		9334		4,585,262	1	4,585,262		-		4,585,262	-	4,585,262
Argentine Treasury Bond Capitalizable in Pesos. Maturity 06-30-2026		9318		3,907,401	1	3,907,401		-		3,907,401	-	3,907,401
Treasury Bill adjusted by Cer. Maturity 05-29-2026		9363		2,682,859	1	2,682,859		30,082,002		2,682,859	-	2,682,859
Treasury Bill adjusted by Cer. Maturity 11-30-2026		9371		2,319,983	1	2,319,983		35,039,057		2,319,983	-	2,319,983
Treasury Bill adjusted by Cer. Maturity 09-30-2026		9388		2,229,375	1	2,229,375		-		2,229,375	-	2,229,375
Argentine Treasury Bond in Pesos at Dual rate. Maturity 12-15-2026		9323		1,837,712	1	1,837,712		-		1,837,712	-	1,837,712
Argentine Treasury Bill Capitalizable in Pesos. Maturity 05-29-2026		9333		1,672,400	1	1,672,400		9,741,951		1,672,400	-	1,672,400
Argentine Treasury Bond in Pesos at Dual rate. Maturity 06-30-2026		9320		1,388,520	1	1,388,520		-		1,388,520	-	1,388,520
Argentine Treasury Bond in Pesos at Dual rate. Maturity 09-15-2026		9321		671,312	1	671,312		-		671,312	-	671,312
Argentine Treasury Bill Capitalizable in Pesos. Maturity 04-30-2026		9351		606,608	1	606,608		17,632,997		606,608	-	606,608
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 06-30-2028		9242		523,343	1	523,343		-		523,343	-	523,343
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 12-15-2027		9250		56,704	1	56,704		-		56,704	-	56,704
Argentine Treasury Bond Capitalizable in Pesos. Maturity 02-13-2026		9314		-	1	-		89,077,064		-	-	-
Argentine Treasury Bond Capitalizable in Pesos. Maturity 01-30-2026		9316		-	1	-		76,353,376		-	-	-
Argentine Treasury Bond in Pesos adjusted by Cer. Maturity 03-31-2026		9257		-	1	-		26,132,128		-	-	-
Argentine Treasury Bill Capitalizable in Pesos. Maturity 02-27-2026		9346		-	1	-		10,090,697		-	-	-
Argentine Treasury Bill Capitalizable in Pesos. Maturity 08-31-2026		9357		-	1	-		2,462,636		-	-	-
Argentine Treasury Bill Capitalizable in Pesos. Maturity 11-30-2026		9368		-	2	-		10,016,983		-	-	-
Argentine Treasury Bill Capitalizable in Pesos. Maturity 04-17-2026		9367		-	1	-		12,970,989		-	-	-
Argentine Treasury Bond in Pesos at Dual rate. Maturity 03-16-2026		9319		-	1	-		730,679		-	-	-
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 08-31-2026		9358		-	1	-		1,165,711		-	-	-
Subtotal Government Securities - In pesos				460,279,218		460,279,218		326,819,956		460,279,218	-	460,279,218
Government Securities – In foreign currency
Argentine Treasury Bill in USD Zero Coupon. Maturity 04-30-2026		9352		15,138,263	1	15,138,263		-		15,138,263	-	15,138,263
AL30 Bond Local Law USD Step Up. Maturity 07-09--2030		5921		65,681	1	65,681		1,965,776		65,681	-	65,681
Argentine Treasury Bill in USD Zero Coupon. Maturity 01-30-2026		9354		-	2	-		15,797,724		-	-	-
Argentine Treasury Bill in USD Zero Coupon. Maturity 01-16-2026		9327		-	1	-		134,242		-	-	-
Subtotal Government Securities – In foreign currency				15,203,944		15,203,944		17,897,742		15,203,944	-	15,203,944
BCRA Bills - In pesos
BCRA Notes – In foreign currency
Bond for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series D)		9237		120,558	1	120,558		-		120,558	-	120,558
Bond for the Reconstruction of a Free Argentina - CLASS 3 - Maturity 05-31-2026		9247		33	1	33		-		33	-	33
Subtotal BCRA Notes  - In foreign currency				120,591		120,591		-		120,591	-	120,591
Private Securities – In pesos
Arcor Corporate bond in Pesos Series 3. Maturity 12-15-2026		59072		-	2	-		343,673		-	-	-
Subtotal Private Securities - In pesos				-		-		343,673		-	-	-
Private Securities – In foreign currency
CNH Industrial Capital Argentina Corporate bond Series 10 in USD. Maturity 03-06-2028		59037		169,581	1	169,581		193,583		169,581	-	169,581
John Deere Credit Cia Financiera S.A. Corporate bond Series XIX USD MEP + 7.75%. Maturity 03-08-2026		59130		14,421	2	14,421		-		14,421	-	14,421
Subtotal Private Securities – In foreign currency				184,002		184,002		193,583		184,002	-	184,002
TOTAL DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS				475,787,755		475,787,755		345,254,954		475,787,755	-	475,787,755

- 78 -

EXHIBIT A

(Continued)

BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES

CONSOLIDATED WITH SUBSIDIARIES

AS OF MARCH 31, 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)

				HOLDING						POSITION
						Accounting		Accounting
Account		Identification		Fair	Fair value	balance		balance		Position with		Financial
				value	level	03.31.26		12.31.25		no options	Options	position
OTHER DEBT SECURITIES
MEASURED AT FAIR VALUE THROUGH OCI
Local:
Government Securities - In pesos
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 08-31-2026 (1)		9358		551,796,791	1	551,796,791		113,520,131		551,796,791	-	551,796,791
Argentine Treasury Bond in Pesos at Dual rate. Maturity 12-15-2026 (1)		9323		419,558,583	1	419,558,583		289,501,320		419,558,583	-	419,558,583
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 04-30-2026 (1)		9360		367,476,200	1	367,476,200		368,225,210		367,476,200	-	367,476,200
Argentine Treasury Bond in Pesos at Dual rate. Maturity 06-30-2026 (1)		9320		344,081,227	1	344,081,227		214,724,271		344,081,227	-	344,081,227
Argentine Treasury Bond in Pesos at Dual rate. Maturity 09-15-2026 (1)		9321		330,569,228	1	330,569,228		301,426,273		330,569,228	-	330,569,228
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 09-30-2027 (1)		9391		249,895,000	1	249,895,000		-		249,895,000	-	249,895,000
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 12-15-2026 (1)		9249		247,981,915	1	247,981,915		172,512,443		247,981,915	-	247,981,915
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 03-31-2027 (1)		9264		170,026,407	1	170,026,407		17,639,540		170,026,407	-	170,026,407
Argentine Treasury Bill Capitalizable in Pesos. Maturity 04-30-2026 (1)		9351		139,354,062	1	139,354,062		141,462,045		139,354,062	-	139,354,062
Argentine Treasury Bond in Pesos at TAMAR rate. Maturity 02-26-2027 (1)		9380		135,009,000	1	135,009,000		-		135,009,000	-	135,009,000
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 10-30-2026		9313		120,345,413	1	120,345,413		136,223,377		120,345,413	-	120,345,413
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 12-15-2027		9250		80,997,499	1	80,997,499		4,613,708		80,997,499	-	80,997,499
Treasury Bill adjusted by Cer. Maturity 11-30-2026		9371		77,000,000	1	77,000,000		-		77,000,000	-	77,000,000
Treasury Bill adjusted by Cer. Maturity 07-31-2026 (1)		9379		71,027,787	1	71,027,787		-		71,027,787	-	71,027,787
Argentine Treasury Bill Capitalizable in Pesos. Maturity 04-17-2026 (1)		9367		54,485,900	1	54,485,900		54,780,759		54,485,900	-	54,485,900
Argentine Treasury Bill Capitalizable in Pesos. Maturity 07-17-2026 (1)		9390		39,940,000	1	39,940,000		-		39,940,000	-	39,940,000
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 06-30-2026 (1)		9240		39,289,005	1	39,289,005		30,576,044		39,289,005	-	39,289,005
Argentine Treasury Bond in Pesos at Fixed rate. Maturity 05-30-2030		9334		7,410,920	1	7,410,920		7,543,616		7,410,920	-	7,410,920
Argentine Treasury Bond in Pesos adjusted by Cer. Maturity 03-31-2026		9257		-	1	-		470,009,558		-	-	-
Argentine Treasury Bond in Pesos at Dual rate. Maturity 03-16-2026		9319		-	1	-		317,192,710		-	-	-
Subtotal Government Securities - In pesos				3,446,244,937		3,446,244,937		2,639,951,005		3,446,244,937	-	3,446,244,937
Government Securities – In foreign currency
AL30 Bond Local Law USD Step Up. Maturity 07-09-2030		5921		62,196,000	1	62,196,000		-		62,196,000	-	62,196,000
Argentine Treasury Bill in USD Zero Coupon. Maturity 01-16-2026		9327		-	1	-		5,182,964		-	-	-
Subtotal Government Securities – In foreign currency				62,196,000		62,196,000		5,182,964		62,196,000	-	62,196,000

- 79 -

EXHIBIT A

(Continued)

BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES

CONSOLIDATED WITH SUBSIDIARIES

AS OF MARCH 31, 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)

				HOLDING						POSITION
						Accounting		Accounting
Account		Identification		Fair	Fair value	balance		balance		Position with		Financial
				value	level	03.31.26		12.31.25		no options	Options	position
OTHER DEBT SECURITIES (Continued)
Private Securities - In pesos
Corporate Bond Mercado Pago Series 1 in Pesos at TAMAR floating rate. Maturity 07-18-2026		58794		2,140,000	1	2,140,000		6,927,693		2,140,000	-	2,140,000
Subtotal Private Securities - In pesos				2,140,000		2,140,000		6,927,693		2,140,000	-	2,140,000
Private Securities – In foreign currency
Corporate Bond CNH Industrial Capital Argentina Series 10 in USD. Maturity 03-06-2028		59037		4,239,536	1	4,239,536		4,839,571		4,239,536	-	4,239,536
Corporate Bond 360 Energy Solar S.A. Series 4 in USD at fixed rate. Maturity 10-30-2027		58187		3,629,739	1	3,629,739		3,669,609		3,629,739	-	3,629,739
Corporate Bond Petroquimica Comodoro Rivadavia Series R in USD. Maturity 10-22-2028		58155		3,526,032	2	3,526,032		3,745,476		3,526,032	-	3,526,032
Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 48 in USD. Maturity 05-03-2028		58507		3,488,007	2	3,488,007		3,991,048		3,488,007	-	3,488,007
Corporate Bond Luz De Tres Picos 4 in USD. Maturity 09-29-2026		56467		2,881,930	2	2,881,930		4,824,776		2,881,930	-	2,881,930
Corporate Bond Minera EXAR Series 1 in USD. Maturity 11-11-2027		58210		2,835,194	1	2,835,194		3,144,750		2,835,194	-	2,835,194
Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 39 in USD. Maturity 07-14-2028		57194		2,761,007	2	2,761,007		3,069,244		2,761,007	-	2,761,007
Corporate Bond CAPEX S.A. Series 10 USD. Maturity 07-05-2027		57880		2,593,343	2	2,593,343		2,812,534		2,593,343	-	2,593,343
Corporate Bond CAPEX S.A. Series 11 USD. Maturity 06-17-2028		58728		2,125,990	2	2,125,990		2,359,890		2,125,990	-	2,125,990
Corporate Bond YPF Series 35 in USD. Maturity 02-27-2027		58484		1,702,949	1	1,702,949		1,929,120		1,702,949	-	1,702,949
Corporate Bond Petroquimica Comodoro Rivadavia Series O in USD. Maturity 09-22-2027		57379		1,559,642	2	1,559,642		1,706,710		1,559,642	-	1,559,642
Corporate Bond Petroquimica Comodoro Rivadavia S.A. Series T in USD. Maturity 07-21-2028		58798		1,424,241	1	1,424,241		1,633,954		1,424,241	-	1,424,241
Corporate Bond Ledesma Series 15 USD at fixed rate. Maturity 04-10-2027		58426		415,864	1	415,864		464,790		415,864	-	415,864
Corporate Bond John Deere Credit Cia Financiera S.A. Series X USD. Maturity 03-08-2026		57639		-	2	-		1,614,978		-	-	-
Subtotal Private Securities – In foreign currency				33,183,474		33,183,474		39,806,450		33,183,474	-	33,183,474
TOTAL DEBT SECURITIES AT FAIR VALUE THROUGH OCI				3,543,764,411		3,543,764,411		2,691,868,112		3,543,764,411	-	3,543,764,411

- 80 -

EXHIBIT A

(Continued)

BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES

CONSOLIDATED WITH SUBSIDIARIES

AS OF MARCH 31, 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)

				HOLDING							POSITION
						Accounting		Accounting
Account		Identification		Fair	Fair value	balance		balance		Position with		Financial
				value	level	03.31.26		12.31.25		no options	Options	position
OTHER DEBT SECURITIES (Continued)
MEASURED AT AMORTIZED COST
Government Securities - In pesos
Argentine Treasury Bond in Pesos. Maturity 05-23-2027 (1)		9132		17,328,123	2	17,300,369		17,461,092		17,300,369	-	17,300,369
Argentine Treasury Bond in Pesos at Badlar Private rate 0.7%. Maturity 11-23-2027 (1)		9166		6,879,948	2	6,890,381		7,538,508		6,890,381	-	6,890,381
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 01-16-2026		9342		-	2	-		614,119,094		-	-	-
Subtotal Government Securities - In pesos				24,208,071		24,190,750		639,118,694		24,190,750	-	24,190,750
TOTAL SECURITIES AT AMORTIZED COST				24,208,071		24,190,750		639,118,694		24,190,750	-	24,190,750
TOTAL OTHER DEBT SECURITIES				3,567,972,482		3,567,955,161		3,330,986,806		3,567,955,161	-	3,567,955,161
EQUITY INSTRUMENTS
MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS
Local:
Private Securities – In pesos
Share BYMA- Bolsas y Mercados Argentinos S.A.				8,403,258	1	8,403,258		8,183,457		8,403,258	-	8,403,258
Share VALO- Banco de Valores S.A.				3,060,878	1	3,060,878		2,826,231		3,060,878	-	3,060,878
Subtotal Private Securities – In pesos				11,464,136		11,464,136		11,009,688		11,464,136	-	11,464,136
TOTAL EQUITY INSTRUMENTS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS				11,464,136		11,464,136		11,009,688		11,464,136	-	11,464,136
MEASURED AT FAIR VALUE THROUGH OCI
Local:
Private Securities – In pesos
Compensadora Electrónica S.A.				5,129,690	3	5,129,690		5,129,690		5,129,690	-	5,129,690
A3 Mercados S.A. (former Mercado Abierto Electrónico S.A.)				3,904,962	1	3,904,962		4,700,322		3,904,962	-	3,904,962
Seguro de Depósitos S.A.				536,324	3	536,324		395,207		536,324	-	536,324
Other				13,360	3	13,360		13,360		13,360	-	13,360
Subtotal Private Securities - In pesos				9,584,336		9,584,336		10,238,579		9,584,336	-	9,584,336
Foreign:
Private Securities - In foreign currency
Banco Latinoamericano de Exportaciones S.A.				1,428,270	2	1,428,270		1,433,715		1,428,270	-	1,428,270
Other				59,765	2	59,765		70,344		59,765	-	59,765
Subtotal Private Securities - In foreign currency				1,488,035		1,488,035		1,504,059		1,488,035	-	1,488,035
TOTAL EQUITY INSTRUMENTS MEASURED AT FAIR VALUE THROUGH OCI				11,072,371		11,072,371		11,742,638		11,072,371	-	11,072,371
TOTAL EQUITY INSTRUMENTS				22,536,507		22,536,507		22,752,326		22,536,507	-	22,536,507

(1) It represents securities fully or partially computed for minimum cash requirements as of March 31, 2026, Note 48.1 to the consolidated financial statements.

- 81 -

EXHIBIT B

CLASSIFICATION OF LOANS AND OTHER FINANCING ACCORDING TO FINANCIAL PERFORMANCE AND GUARANTEES RECEIVED CONSOLIDATED WITH SUBSIDIARIES

AS OF MARCH 31, 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)

Account			03.31.26		12.31.25
COMMERCIAL PORTFOLIO
Normal performance			7,174,238,694		7,087,084,802
	Preferred collaterals and counter-guarantees “A”		7,847,862		14,571,240
	Preferred collaterals and counter-guarantees “B”		382,777,752		139,960,145
	No preferred guarantees or counter guarantees		6,783,613,080		6,932,553,417
With special follow up			9,380,461		18,144,454
Under observation			9,380,461		18,144,454
	Preferred collaterals and counter-guarantees “B”		1,071,543		1,912,729
	No preferred guarantees or counter guarantees		8,308,918		16,231,725
Troubled			5,373,689		9,726,455
	No preferred guarantees or counter guarantees		5,373,689		9,726,455
With high risk of insolvency			30,326,856		14,834,345
	Preferred collaterals and counter-guarantees “B”		45,980		-
	No preferred guarantees or counter guarantees		30,280,876		14,834,345
Uncollectible			703,751		1,153,148
	No preferred guarantees or counter guarantees		703,751		1,153,148
TOTAL			7,220,023,451		7,130,943,204

- 82 -

EXHIBIT B

(Continued)

CLASSIFICATION OF LOANS AND OTHER FINANCING ACCORDING TO FINANCIAL PERFORMANCE AND GUARANTEES RECEIVED

CONSOLIDATED WITH SUBSIDIARIES

AS OF MARCH 31, 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)

Account			03.31.26		12.31.25
CONSUMER AND HOUSING PERFORMANCE
Normal performance			7,616,597,532		8,561,220,188
	Preferred collaterals and counter-guarantees “A”		1,038,492		2,089,921
	Preferred collaterals and counter-guarantees “B”		1,430,744,947		1,348,143,297
	No preferred collaterals or counter-guarantees		6,184,814,093		7,210,986,970
Low risk			378,217,961		363,246,214
	Preferred collaterals and counter-guarantees “A”		-		8,904
	Preferred collaterals and counter-guarantees “B”		29,325,010		26,324,862
	No preferred collaterals or counter-guarantees		348,892,951		336,912,448
Low risk – with special follow-up			28,209,808		17,575,247
	Preferred collaterals and counter-guarantees “B”		35,004		63,308
	No preferred collaterals or counter-guarantees		28,174,804		17,511,939
Medium risk			321,948,136		313,574,715
	Preferred collaterals and counter-guarantees “A”		8,136		-
	Preferred collaterals and counter-guarantees “B”		12,218,980		8,248,317
	No preferred collaterals or counter-guarantees		309,721,020		305,326,398
High risk			505,450,495		337,756,314
	Preferred collaterals and counter-guarantees “B”		16,802,308		16,260,796
	No preferred collaterals or counter-guarantees		488,648,187		321,495,518
Uncollectible			39,072,758		23,854,788
	Preferred collaterals and counter-guarantees “A”		344		376
	Preferred collaterals and counter-guarantees “B”		8,997,633		5,925,348
	No preferred collaterals or counter-guarantees		30,074,781		17,929,064
TOTAL			8,889,496,690		9,617,227,466
TOTAL GENERAL			16,109,520,141		16,748,170,670

- 83 -

EXHIBIT C

CONCENTRATION OF LOANS AND OTHER FINANCING

CONSOLIDATED WITH SUBSIDIARIES

AS OF MARCH 31, 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)

		03.31.26				12.31.25
				% over				% over
Number of customers		Debt		total		Debt		total
		balance		portfolio		balance		portfolio
10 largest customers		1,412,183,444		8.77 %		1,564,538,789		9.34 %
50 following largest customers		2,145,244,854		13.32 %		2,072,192,689		12.37 %
100 following largest customers		1,329,578,334		8.25 %		1,477,829,093		8.82 %
All other customers		11,222,513,509		69.66 %		11,633,610,099		69.47 %
TOTAL		16,109,520,141		100.00 %		16,748,170,670		100.00 %

- 84 -

EXHIBIT D

BREAKDOWN BY TERM OF LOANS AND OTHER FINANCING

CONSOLIDATED WITH SUBSIDIARIES

AS OF MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.) (1)

(Translation of Financial statements originally issued in Spanish - See Note 55)

			Terms remaining to maturity
		Portfolio	1	3	6	12	24	more than
ACCOUNT		due	month	months	months	months	months	24	TOTAL
Non-financial Government sector		-	5,525,760	8,516	12,774	25,548	17,032	-	5,589,630
Financial Sector		-	98,771,478	11,654,747	43,538,447	61,991,702	65,679,784	380,465	282,016,623
Non-financial Private Sector and Residents Abroad		811,907,605	5,107,056,856	2,686,310,565	1,989,318,223	2,019,773,634	1,970,170,056	3,773,788,323	18,358,325,262
TOTAL		811,907,605	5,211,354,094	2,697,973,828	2,032,869,444	2,081,790,884	2,035,866,872	3,774,168,788	18,645,931,515
(1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges.

BREAKDOWN BY TERM OF LOANS AND OTHER FINANCING

CONSOLIDATED WITH SUBSIDIARIES

AS OF DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.)(1)

(Translation of Financial statements originally issued in Spanish - See Note 55)

		Terms remaining to maturity
	Portfolio	1	3	6	12	24	more than
ACCOUNT	due	month	months	months	months	months	24	TOTAL
Non-financial Government sector	-	3,409,954	9,320	13,980	27,960	32,620	-	3,493,834
Financial Sector	-	88,907,060	35,231,809	38,351,028	98,191,751	93,542,516	213,122	354,437,286
Non-financial Private Sector and Residents Abroad	635,112,243	6,046,688,317	2,633,141,123	2,790,419,508	1,985,948,732	2,045,465,194	3,736,985,268	19,873,760,385
TOTAL	635,112,243	6,139,005,331	2,668,382,252	2,828,784,516	2,084,168,443	2,139,040,330	3,737,198,390	20,231,691,505
(1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges.

- 85 -

EXHIBIT H

DEPOSITS CONCENTRATION

CONSOLIDATED WITH SUBSIDIARIES

AS OF MARCH 31, 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)

			03.31.26			12.31.25
			Debt balance	% over total portfolio		Debt balance	% over Debt portfolio
	Number of customers
	10 largest customers				4,040,047,444			23.14 %		3,984,937,580	21.16 %
	50 following largest customers		2,718,586,814	15.57 %		2,813,669,417	14.94 %
	100 following largest customers		953,630,431	5.46 %		1,064,216,624	5.65 %
	All other customers		9,748,286,738	55.83 %		10,966,794,629	58.25 %
	TOTAL		17,460,551,427	100.00 %		18,829,618,250	100.00 %

- 86 -

EXHIBIT I

BREAKDOWN OF FINANCIAL LIABILITIES BY REMAINING TERMS

CONSOLIDATED WITH SUBSIDIARIES

AS OF MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.) (1)

(Translation of Financial statements originally issued in Spanish - See Note 55)

		Terms remaining to maturity
		1	3	6	12	24	more than
	ACCOUNTS	month	months	months	months	months	24	TOTAL
							months
	Deposits	15,846,503,397	1,570,606,606	139,827,150	169,106,846	926	-	17,726,044,925
	Non-financial Government sector	726,985,259	73,078,183	-	2,091,850	-	-	802,155,292
	Financial Sector	9,639,036	-	-	-	-	-	9,639,036
	Non-financial Private Sector and Residents Abroad	15,109,879,102	1,497,528,423	139,827,150	167,014,996	926	-	16,914,250,597
	Liabilities at fair value through profit or loss	35,117,694	-	-	-	-	-	35,117,694
	Derivative instruments	13,964,127	30,779	-	-	-	-	13,994,906
	Repo transactions and surety bonds	66,898,442	-	-	-	-	-	66,898,442
	Other financial institutions	66,898,442	-	-	-	-	-	66,898,442
	Other financial liabilities	1,911,702,755	1,673,911	2,158,411	5,549,656	10,057,116	24,868,785	1,956,010,634
	Financing received from the BCRA and other financial institutions	204,203,739	139,726,991	145,086,478	108,110,252	83,117,074	3,450,929	683,695,463
	Corporate bonds issued	274,664,993	156,631,943	26,860,680	184,473,195	40,025,242	-	682,656,053
	TOTAL	18,353,055,147	1,868,670,230	313,932,719	467,239,949	133,200,358	28,319,714	21,164,418,117
	(1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges.

BREAKDOWN OF FINANCIAL LIABILITIES BY REMAINING TERMS

CONSOLIDATED WITH SUBSIDIARIES

AS OF DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5.) (1)

(Translation of Financial statements originally issued in Spanish - See Note 55)

				Terms remaining to maturity
				1	3	6	12	24	more than
	ACCOUNTS			month	months	months	months	months	24	TOTAL
									months
	Deposits			17,035,556,128	1,418,191,030	547,752,700	130,018,517	5,027,845	-	19,136,546,220
	Non-financial Government sector			521,356,475	2,504,155	-	-	-	-	523,860,630
	Financial Sector			8,528,616	-	-	-	-	-	8,528,616
	Non-financial Private Sector and Residents Abroad			16,505,671,037	1,415,686,875	547,752,700	130,018,517	5,027,845	-	18,604,156,974
	Derivatives			6,963,205	65,529	93,572	-	-	-	7,122,306
	Repo transactions and surety bonds			512,439,482	-	-	-	-	-	512,439,482
	Other financial institutions			512,439,482	-	-	-	-	-	512,439,482
	Other financial liabilities			1,940,495,661	939,842	2,192,972	4,832,679	6,694,942	29,280,511	1,984,436,607
	Financing received from the BCRA and other financial institutions			297,905,665	267,882,013	208,216,653	142,113,123	106,299,980	4,631,071	1,027,048,505
	Corporate bonds issued			524,501,565	33,702,908	22,991,360	72,767,940	40,701,975	-	694,665,748
	TOTAL			20,317,861,706	1,720,781,322	781,247,257	349,732,259	158,724,742	33,911,582	23,362,258,868
			(1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges.

- 87 -

EXHIBIT J

PROVISIONS

CONSOLIDATED WITH SUBSIDIARIES

AS OF MARCH 31, 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)

					Decreases
	Accounts	Balances at the beginning of the year	Increases		Reversals	Uses	Monetary (loss) generated by provisions		Balances as of 03.31.26
	INCLUDED IN LIABILITIES
	- Provisions for contingent commitments (1)	23,906,089	-		2,027,664	-	(1,959,075)		19,919,350
	- For administrative, disciplinary and criminal penalties	5,472	-		-	-	(472)		5,000
	- Provisions for termination plans	2,621,200	-		-	-	(226,146)		2,395,054
	- Other	28,522,397	4,143,465	(2)	91,218	647,152	(2,680,592)		29,246,900
	TOTAL PROVISIONS	55,055,158	4,143,465		2,118,882	647,152	(4,866,285)		51,566,304
(1)	Set up in compliance with the provisions of Communication “A” 6868 of the BCRA.
(2)	Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other).

PROVISIONS

CONSOLIDATED WITH SUBSIDIARIES

AS OF 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)

					Decreases
	Accounts	Balances at the beginning of the year	Increases		Reversals	Uses	Monetary (loss) generated by provisions		Balances as of 12.31.25
	INCLUDED IN LIABILITIES
	- Provisions for contingent commitments (1)	32,795,955	-		246,444	-	(8,643,422)		23,906,089
	- For administrative, disciplinary and criminal penalties	7,198	-		-	-	(1,726)		5,472
	- Provisions for termination plans	2,519,984	848,348		-	-	(747,132)		2,621,200
	- Other	32,483,844	17,755,562	(2)	1,086,432	12,281,634	(8,348,943)		28,522,397
	TOTAL PROVISIONS	67,806,981	18,603,910		1,332,876	12,281,634	(17,741,223)		55,055,158
(1)	Set up in compliance with the provisions of Communication “A” 6868 of the BCRA.
(2)	Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other).

- 88 -

EXHIBIT R

ADJUSTMENT TO IMPAIRMENT LOSS - ALLOWANCES FOR LOAN LOSSES

CONSOLIDATED WITH SUBSIDIARIES

AS OF MARCH 31, 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)

			ECL of remaining life of the financial asset
Accounts	Balances as of 12.31.25	ECL for the following 12 months	FI with significant increase of  credit risk	FI with credit impairment	Monetary gain (loss) generated by allowances		Balances as of 03.31.26
Other financial assets						2,978,891		-	-	100,218	(256,774)		2,822,335
Loans and other financing						675,423,307		(1,689,213)	(1,207,475)	195,420,470	(69,681,304)		798,265,785
Other financial institutions						1,488,587		15,033,786	(747,104)	(905,279)	(1,830,903)		13,039,087
Non-financial Private Sector and Residents Abroad	673,934,720	(16,722,999)	(460,371)	196,325,749	(67,850,401)		785,226,698
Overdrafts	18,880,509	(774,742)	2,936,902	581,385	(1,610,507)		20,013,547
Instruments	34,835,708	(1,765,770)	608,985	703,880	(3,155,476)		31,227,327
Mortgage loans	17,425,578	(484,996)	50,952	827,815	(1,506,882)		16,312,467
Pledge loans	16,959,010	1,712,632	331,232	6,132,539	(3,165,387)		21,970,026
Consumer loans	268,478,852	(15,017,525)	(3,363,453)	83,192,832	(25,561,016)		307,729,690
Credit cards	242,798,833	(13,172,589)	(127,182)	63,177,389	(23,394,616)		269,281,835
Finance leases	2,679,017	(46,343)	233,066	332,577	(200,382)		2,997,935
Other	71,877,213	12,826,334	(1,130,873)	41,377,332	(9,256,135)		115,693,871
Other debt securities	144,268	(70,834)	-	-	(10,114)		63,320
Contingent commitments	23,906,089	(985,351)	(1,146,537)	104,224	(1,959,075)		19,919,350
TOTAL ALLOWANCES	702,452,555	(2,745,398)	(2,354,012)	195,624,912	(71,907,267)		821,070,790

ADJUSTMENT TO IMPAIRMENT LOSS - ALLOWANCES FOR LOAN LOSSES

CONSOLIDATED WITH SUBSIDIARIES

AS OF 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)

			ECL of remaining life of the financial asset
Accounts	Balances as of 12.31.24	ECL for the following 12 months	FI with significant increase of credit risk	FI with credit impairment	Monetary gain (loss) generated by allowances		Balances as of 12.31.25
Other financial assets						2,600,772		(528,457)	-	1,592,144	(685,568)		2,978,891
Loans and other financing						228,684,275		11,146,622	49,423,350	495,020,752	(108,851,692)		675,423,307
Other financial institutions						2,831,502		686,772	1,570,535	223,155	(3,823,377)		1,488,587
Non-financial Private Sector and Residents Abroad	225,852,773	10,459,850	47,852,815	494,797,597	(105,028,315)		673,934,720
Overdrafts	9,601,247	96,721	(295,972)	13,285,819	(3,807,306)		18,880,509
Instruments	18,522,499	(6,434,892)	1,996,488	26,161,440	(5,409,827)		34,835,708
Mortgage loans	12,936,961	1,309,668	3,721,326	3,508,056	(4,050,433)		17,425,578
Pledge loans	3,011,364	690,493	790,211	15,023,134	(2,556,192)		16,959,010
Consumer loans	66,308,020	9,061,658	20,326,050	211,770,758	(38,987,634)		268,478,852
Credit cards	98,457,268	2,652,147	13,709,361	170,793,952	(42,813,895)		242,798,833
Finance leases	893,873	260,396	181,952	1,635,620	(292,824)		2,679,017
Other	16,121,541	2,823,659	7,423,399	52,618,818	(7,110,204)		71,877,213
Other debt securities	225,814	(39,998)	-	-	(41,548)		144,268
Contingent commitments	32,795,955	(2,334,996)	1,609,769	478,782	(8,643,421)		23,906,089
TOTAL ALLOWANCES	264,306,816	8,243,171	51,033,119	497,091,678	(118,222,229)		702,452,555

- 89 -

SEPARATE CONDENSED STATEMENT OF FINANCIAL POSITION

AS OF MARCH 31, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of pesos constant currency - Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish - See Note 42)

		Notes and Exhibits		03.31.26		12.31.25
			ASSETS
Cash and deposits in banks		4		3,981,117,529		5,184,825,981
Cash				1,094,219,154		1,453,816,869
Financial institutions and correspondents				2,886,271,091		3,721,669,258
BCRA				1,773,251,475		2,370,371,510
Other in the country and abroad				1,113,019,616		1,351,297,748
Other				627,284		9,339,854
Debt securities at fair value through profit or loss		5 and A		463,963,812		330,018,138
Derivative instruments		6		72,485,722		42,618,527
Other financial assets		8		192,098,665		161,990,614
Loans and other financing		9		14,110,296,842		14,742,933,263
Non-financial Government sector				5,559,563		3,450,370
Other financial institutions				532,044,932		547,001,636
Non-financial Private Sector and Residents Abroad				13,572,692,347		14,192,481,257
Other debt securities		10 and A		3,567,955,161		3,331,703,576
Financial assets pledged as collateral		11		644,773,998		1,281,509,330
Investments in equity instruments		13 and A		22,536,507		22,752,326
Investments in subsidiaries and associates		14		275,888,380		257,433,657
Property and equipment		15		968,848,961		980,197,770
Intangible assets		16		136,060,429		128,879,972
Deferred income tax assets		12.3		66,810,631		47,782,249
Other non-financial assets		17		331,629,834		339,127,162
	Deferred income tax assets
Non-current assets held for sale		18		1,641,330		3,541,785
TOTAL ASSETS				24,836,107,801		26,855,314,350

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

- 90 -

SEPARATE CONDENSED STATEMENT OF FINANCIAL POSITION

AS OF MARCH 31, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of pesos constant currency - Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish - See Note 42)

		Notes and Exhibits		03.31.26		12.31.25
			LIABILITIES
Deposits		19 and H		17,536,085,255		18,877,808,082
Non-financial Government sector				795,738,041		513,623,336
Financial Sector				11,313,894		9,957,289
Non-financial Private Sector and Residents Abroad				16,729,033,320		18,354,227,457
Liabilities at fair value through profit or loss		20		35,117,694		-
Derivative instruments		6		13,993,483		7,029,989
Repo transactions and surety bonds		7		-		485,609,168
Other financial liabilities		21		1,815,243,302		1,841,815,469
Financing received from the BCRA and other financial institutions		22		188,921,851		395,778,732
Corporate bonds issued		23		496,322,562		524,501,563
Current income tax liabilities		12.2		164,439,553		90,183,151
Provisions		J		50,706,015		54,287,238
Other non-financial liabilities		24		640,093,958		821,411,839
TOTAL LIABILITIES				20,940,923,673		23,098,425,231
EQUITY
		Share capital			2			612,710		612,710
Non-capitalized contributions				6,744,974		6,744,974
Capital adjustments				1,302,739,847		1,302,739,847
Reserves				2,203,344,835		2,203,344,835
Retained earnings				273,596,113		-
Other accumulated comprehensive income				29,724,163		(30,149,360)
Income for the period/year				78,421,486		273,596,113
TOTAL EQUITY				3,895,184,128		3,756,889,119
TOTAL LIABILITIES AND EQUITY				24,836,107,801		26,855,314,350
The accompanying explanatory notes and exhibits are an integral part of these separate financial statements.

- 91 -

SEPARATE CONDENSED STATEMENT OF INCOME

FOR THE INTERIM THREE-MONTH PERIODS ENDED MARCH 31, 2026 AND 2025

(Amounts stated in thousands of pesos constant currency - Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish - See Note 42)

	Notes and Exhibits		03.31.26		03.31.25
Interest income	27		1,397,188,889		1,150,300,988
Interest expense	28		(587,462,201)		(471,175,567)
Net interest income			809,726,688		679,125,421
Commission income	29		227,488,088		217,725,621
Commission expense	30		(77,133,164)		(107,602,368)
Net commission income			150,354,924		110,123,253
Net income from measurement of financial instruments at fair value through profit or loss	31		8,582,520		39,340,219
Net income/(loss) from write-down of assets at amortized cost and at fair value through OCI	32		(2,759,442)		106,273,904
Foreign exchange and gold gains	33		52,927,376		11,078,977
Other operating income	34		64,342,498		50,241,439
Impairment of financial assets	35		(239,905,877)		(123,458,188)
Net operating income			843,268,687		872,725,025
Personnel benefits	36		(181,972,153)		(157,445,928)
Administrative expenses	37		(159,661,619)		(191,132,450)
Asset depreciation and impairment	38		(31,686,366)		(27,343,656)
Other operating expenses	39		(184,411,925)		(169,885,557)
Operating income			285,536,624		326,917,434
Income from associates and joint ventures			18,979,738		17,831,822
Loss on net monetary position			(192,385,696)		(185,063,017)
Income before income tax			112,130,666		159,686,239
Income tax	12.4		(33,709,180)		(55,680,582)
Net income for the period			78,421,486		104,005,657

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

- 92 -

SEPARATE CONDENSED STATEMENT OF INCOME

FOR THE INTERIM THREE-MONTH PERIODS ENDED MARCH 31, 2026 AND 2025

EARNINGS PER SHARE

(Amounts stated in thousands of pesos constant currency - Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish - See Note 42)

Accounts		03.31.26		03.31.25
Numerator:
Net income attributable to owners of the parent		78,421,486		104,005,657
Net income attributable to owners of the parent adjusted to reflect the effect of dilution		78,421,486		104,005,657
Denominator:
Weighted average of outstanding common shares for the period		612,710,079		612,710,079
Weighted average of outstanding common shares for the period adjusted to reflect the effect of dilution		612,710,079		612,710,079
Basic earnings per share (stated in pesos)		127.9912		169.7469
Diluted earnings per share (stated in pesos) (1)		127.9912		169.7469

(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.

- 93 -

SEPARATE CONDENSED STATEMENT OF OTHER COMPREHENSIVE INCOME

FOR THE INTERIM THREE -MONTH PERIODS ENDED MARCH 31, 2026 AND 2025

(Amounts stated in thousands of pesos constant currency - Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish - See Note 42)

	Note		03.13.26		03.31.25
Net income for the period			78,421,486		104,005,657
Other comprehensive income components to be reclassified to income/(loss) for the period:
Share in Other Comprehensive Income from associates and joint ventures at equity method
Share in Other Comprehensive Income from associates and joint ventures at equity method			33,777		–
			33,777		–
Profit or losses from financial instruments at fair value through OCI
Income/(loss) for the period from financial instruments at fair value through OCI			90,154,736		(121,158,149)
Reclassification adjustments for the period			2,815,622		(106,273,904)
Income tax	12.4		(32,539,625)		79,601,219
			60,430,733		(147,830,834)
Other comprehensive income components not to be reclassified to income/(loss) for the period:
Income or loss on equity instruments at fair value through OCI
Income/(loss) for the period from equity instruments at fair value through OCI			(590,987)		2,171,300
			(590,987)		2,171,300
Total Other Comprehensive Income/(loss) for the period			59,873,523		(145,659,534)
Total Comprehensive Income/(loss)			138,295,009		(41,653,877)
The accompanying explanatory notes and exhibits are an integral part of these separate financial statements.

- 94 -

SEPARATE CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE INTERIM THREE-MONTH PERIOD ENDED MARCH 31, 2026

(Amounts stated in thousands of pesos constant currency - Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish - See Note 42)

	2026
	Share Capital		Non-capitalized contributions				Other Comprehensive Income			Reserves
Transactions		Outstanding Shares			Share premium				Equity adjustments				Income/(loss) on financial instruments at fair value through OCI	Other		Legal	Other	Retained earnings		Total
	Restated balances at the beginning of the period		612,710			6,744,974		1,302,739,847			(30,149,360)	-							1,041,235,196		1,162,109,639	273,596,113		3,756,889,119
	Total comprehensive income for the period
- Net income for the period	-		-		-		-	-		-	-	78,421,486		78,421,486
- Other comprehensive income for the period	-		-		-		59,839,746	33,777		-	-	-		59,873,523
Balances at fiscal period end	612,710		6,744,974		1,302,739,847		29,690,386	33,777		1,041,235,196	1,162,109,639	352,017,599		3,895,184,128
The accompanying explanatory notes and exhibits are an integral part of these separate financial statements.

- 95 -

SEPARATE CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE INTERIM THREE-MONTH PERIOD ENDED MARCH 31, 2025

(Amounts stated in thousands of pesos constant currency - Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish - See Note 42)

	2025
	Share		Non-capitalized				Other Comprehensive
	capital		contributions				Income			Reserves
Transactions	Outstanding shares		Share premium		Equity adjustments		Income/(loss) on financial instruments at fair value through OCI	Other		Legal	Other	Retained earnings		Total
		Restated balances at the beginning of the period		612,710					6,744,974						1,302,739,847		70,598,370	(15)		939,523,194	883,989,154	508,560,009		3,712,768,243
		Total comprehensive income for the period
- Net income for the period	-		-		-		-	-		-	-	104,005,657		104,005,657
- Other comprehensive income/(loss) for the period	-		-		-		(145,659,534)	-		-	-	-		(145,659,534)
Balances at fiscal period-end	612,710		6,744,974		1,302,739,847		(75,061,164)	(15)		939,523,194	883,989,154	612,565,666		3,671,114,366
The accompanying explanatory notes and exhibits are an integral part of these separate financial statements.

- 96 -

SEPARATE STATEMENT OF CASH FLOWS

FOR THE INTERIM THREE-MONTH PERIODS ENDED MARCH 31, 2026 AND 2025

(Amounts stated in thousands of pesos constant currency - Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish - See Note 42)

Accounts		03.31.26		03.31.25
Cash flows from operating activities
Income before income tax		112,130,666		159,686,239
Adjustment for total monetary income for the period		192,385,696		185,063,017
Adjustments to obtain cash flows from operating activities:		630,571,959		199,561,773
Depreciation and amortization		31,686,366		27,343,656
Impairment of financial assets		239,905,877		123,458,188
Effect of foreign exchange changes on cash and cash equivalents		390,816,092		63,407,287
Other adjustments		(31,836,376)		(14,647,358)
Net decreases from operating assets:		(1,060,961,508)		(2,733,582,125)
Debt securities at fair value through profit or loss		(153,964,924)		(461,972,417)
Derivative instruments		(34,078,024)		4,493,395
Loans and other financing		(872,307,524)		(2,039,017,418)
Non-financial Government sector		(2,455,028)		(3,106,157)
Other financial institutions		(28,397,754)		(9,921,062)
Non-financial Private Sector and Residents Abroad		(841,454,742)		(2,025,990,199)
Other debt securities		(468,802,719)		(66,882,648)
Financial assets pledged as collateral		557,746,706		186,871,238
Investments in equity instruments		(1,521,728)		965,311
Other assets		(88,033,295)		(358,039,586)
Net (decreases)/increases from operating liabilities:		(24,076,706)		1,619,687,724
Deposits		274,416,789		1,470,376,943
Non-financial Government sector		332,099,610		1,650,260
Financial sector		2,452,922		(42,052,156)
Non-financial Private Sector and Residents Abroad		(60,135,743)		1,510,778,839
Liabilities at fair value through profit or loss		35,117,694		-
Derivative instruments		7,547,501		11,526,137
Repo transactions and surety bonds		(472,007,788)		-
Other liabilities		130,849,098		137,784,644
Total cash flows used in operating activities		(149,949,893)		(569,583,372)

- 97 -

SEPARATE STATEMENT OF CASH FLOWS

FOR THE INTERIM THREE-MONTH PERIODS ENDED MARCH 31, 2026 AND 2025

(Amounts stated in thousands of pesos constant currency - Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish - See Note 42)

Accounts		03.31.26		03.31.25
Cash flows from investing activities
Payments:		(26,342,016)		(24,294,938)
Purchase of property and equipment, intangible assets and other assets		(26,214,101)		(23,928,917)
Other payments related to investing activities		(127,915)		(366,021)
Collections:		-		516,586
Other collections related to investing activities		-		516,586
Total cash flows used in investing activities		(26,342,016)		(23,778,352)
Cash flows from financing activities
Payments:		(225,571,045)		(11,501,689)
Dividends		(7,017,632)		-
Non-subordinated corporate bonds		(7,227,167)		(7,232,597)
Financing from local financial institutions		(92,160,892)		-
Other payments related to financing activities		(114,626,539)		-
Payment of lease liabilities		(4,538,815)		(4,269,092)
Collections:		-		154,873,075
Non-subordinated corporate bonds		-		145,462,630
Financing from local financial institutions		-		9,383,822
Other collections related to financing activities		-		26,623
Total cash flows (used in) / generated by financing activities		(225,571,045)		143,371,386
Effect of exchange rate changes on cash and cash equivalents		(390,816,092)		(63,407,287)
Effect of net monetary income/(loss) of cash and cash equivalents		(411,029,406)		(294,240,659)
Total changes in cash flows		(1,203,708,452)		(807,638,284)
Restated cash and cash equivalents at the beginning of the year (Note 4)		5,184,825,981		4,055,428,100
Cash and cash equivalents at fiscal period-end (Note 4)		3,981,117,529		3,247,789,816
The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements.

- 98 -

NOTES TO THE SEPARATE CONDENSED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

1. Basis for the preparation of separate financial statements

As mentioned in Note 2 to the consolidated condensed interim financial statements, the Bank presents consolidated financial statements in accordance with the financial reporting framework set forth by the Argentine Central Bank (BCRA).

These financial statements of the Bank are supplementary to the consolidated condensed interim financial statements mentioned above and are intended for the purposes of complying with legal and regulatory requirements.

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

These separate 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 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 IFRS Accounting 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 separate condensed interim financial statements:

(1) Within the framework of the convergence process to IFRS Accounting Standards established by Communication “A” 6114, as amended and supplemented, the BCRA provided that for fiscal years starting on or after January 1, 2020, financial institutions defined as “Group A” according to BCRA regulations, as such is the case of the Entity, are required to start to apply paragraph 5.5 “Impairment” of IFRS 9 “Financial Instruments” (paragraphs B5.5.1 through B5.5.55) except for exposures to the public sector, considering the exclusion set forth by Communication “A” 6847.

Had the abovementioned paragraph 5.5. “Impairment” been applied in full, according to an estimate made by the Entity, as of March 31, 2026 and December 31, 2025, its shareholders’ equity would have been reduced by 272,628 and 528,233, respectively.

Except for what was mentioned in the previous paragraphs, the accounting policies applied by the Entity comply with the IFRS Accounting Standards that have been currently approved and are applicable in the preparation of these separate condensed interim financial statements in accordance with the IFRS Accounting Standards as 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.

Likewise, the BCRA by means of Communications "A" 6323 and 6324 established guidelines for the preparation and presentation of financial statements of financial entities as from fiscal years beginning on January 1, 2018, including additional information requirements as well as the information to be presented in the form of Exhibits.

- 99 -

As this is an interim period, the Entity has opted to present condensed information, pursuant to the guidelines of IAS 34 “Interim Financial Reporting”; therefore, not all the information required for the preparation of complete financial statements under IFRS is included. Therefore, these financial statements should be read in conjunction with the financial statements as of December 31, 2025. However, explanatory notes of events and transactions that are material for understanding any changes in the financial position as from December 31, 2025 are included.

To avoid duplication of information already provided, we refer to the consolidated condensed interim financial statements regarding:

– General information (Note 1 to the consolidated condensed interim financial statements)

– Figures stated in thousands of pesos (Note 2.1.2. to the consolidated condensed interim financial statements)

– Presentation of Statement of Financial Position (Note 2.1.3 to the consolidated condensed interim financial statements)

– Comparative information (Note 2.1.4. to the consolidated condensed interim financial statements)

– Measuring unit (Note 2.1.5. to the consolidated condensed interim financial statements)

– Summary of significant accounting policies (Note 2.3 to the consolidated condensed interim financial statements), except for the measurement of ownership interests in subsidiaries

– Accounting judgments, estimates and assumptions (Note 2.4. to the consolidated condensed interim financial statements)

– Regulatory changes introduced during this fiscal year y New pronouncements (Note 2.5. and 2.6. respectively, to the consolidated condensed interim financial statements)

– Transcription to the books (Note 2.7. to the consolidated condensed interim financial statements)

– Provisions (Note 23 to the consolidated condensed interim financial statements and Exhibit J to the separate condensed financial statements)

– Share capital (Note 26 to the consolidated condensed interim financial statements)

– Fair values of financial instruments (Note 41 to the consolidated condensed interim financial statements)

– Segment information (Note 42 to the consolidated condensed interim financial statements)

– Related parties (Note 43 to the consolidated condensed interim financial statements)

– Financial instruments risks (Note 44 to the consolidated condensed interim financial statements)

– Restrictions to the distribution of earnings (Note 45 to the consolidated condensed interim financial statements)

– Banking deposits guarantee insurance system (Note 47 to the consolidated condensed interim financial statements)

– Compliance with the provisions to act in the different categories of agent defined by the Argentine Securities Commission (Note 49 to the consolidated condensed interim financial statements)

– Compliance with the provisions of the Argentine Securities Commission – Documentation (Note 50 to the consolidated condensed interim financial statements)

– Trust activities (Note 51 to the consolidated condensed interim financial statements)

– Mutual funds (Note 52 to the consolidated condensed interim financial statements)

- 100 -

– Penalties and administrative proceedings instituted by the BCRA (Note 53 to the consolidated condensed interim financial statements)

– Subsequent events (Note 54 to the consolidated condensed interim financial statements)

3. Significant accounting policies

Investments in subsidiaries

Subsidiaries are all entities controlled by the Bank. The Bank controls an entity if it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The Bank reassesses whether it has control when there are changes to one or more of the elements of control.

Ownership interests in subsidiaries are accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. After initial recognition, the financial statements include the Bank's share in the profit or loss and OCI of investments accounted for using the equity method, until the date when the control, significant influence or joint control cease.

The interim financial statements as of March 31, 2026 of the subsidiaries BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión and Consolidar Administradora de Fondos de Jubilaciones y Pensiones S.A. (under liquidation proceedings) were adjusted considering the financial reporting framework set forth by the BCRA in order to present financial information in constant terms.

4. Cash and deposits in banks

Breakdown is as follows:

		03.31.26		12.31.25
B.C.R.A. - Current account		1,773,251,475		2,370,371,510
Balances with other local and foreign financial institutions		1,113,019,616		1,351,297,748
Cash		1,094,219,154		1,453,816,869
Cash and cash equivalents for spot purchases or sales pending settlement		627,284		9,339,854
TOTAL		3,981,117,529		5,184,825,981

The balances of Cash and deposits in banks as of March 31, 2025 and December 31, 2024 amounted to 3,247,789,816 and 4,055,428,100, respectively.

5. Debt securities at fair value through profit or loss

Breakdown is as follows:

		03.31.26		12.31.25
Government securities		463,673,640		329,480,882
Private securities – Corporate bonds		169,581		537,256
BCRA Notes		120,591		-
TOTAL		463,963,812		330,018,138

- 101 -

A breakdown of this information is provided in Exhibit A.

6. Derivative instruments

In the ordinary course of business, the Bank 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 Statement of Financial Position in the item “Derivative instruments”. Changes in fair values were recognized in the Consolidated Statement of Income in “Net income from measurement of financial instruments at fair value through profit or loss”.

Breakdown is as follows:

Assets

		03.31.26		12.31.25
Debit balances linked to foreign currency forwards pending settlement in pesos by counterparty – OTC		64,873,215		28,926,727
Debit balances linked to foreign currency forwards pending settlement in pesos by counterparty – A3 Mercados		7,007,388		12,905,478
Debit balances linked to interest rate swaps - floating rate for fixed		605,119		786,322
TOTAL		72,485,722		42,618,527

Liabilities

		03.31.26		12.31.25
Credit balances linked to foreign currency forwards pending settlement in pesos by counterparty – A3 Mercados		12,503,789		4,539,683
Credit balances linked to foreign currency forwards pending settlement in pesos by counterparty – OTC		1,489,694		2,490,306
TOTAL		13,993,483		7,029,989

- 102 -

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:

		03.31.26		12.31.25
Foreign currency forward
Foreign currency forward purchases - US$		470,286		631,333
Foreign currency forward sales - US$		441,065		587,705
Foreign currency forward sales - Euros		3,000		7,800
Interest rate swaps
Fixed rate for floating rate (1)		11,111,111		18,111,111

(1) Floating rate: Badlar rate, interest rate for deposits over one million pesos, for a term of 30 to 35 days.

7. Repo transactions and surety bonds

Reverse repurchase transactions and surety bonds

No reverse repurchase transactions or surety bonds were accounted for by the Bank as of March 31, 2026 and December 31, 2025.

Repurchase transactions and surety bonds

As of March 31, 2026 and December 31, 2025, the Bank accounts for the following repurchase transactions and surety bonds:

		03.31.26		12.31.25
Amounts payable for repo transactions of government securities with financial institutions		-		485,609,168
TOTAL		-		485,609,168

8. Other financial assets

Breakdown is as follows:

		03.31.26		12.31.25
Measured at amortized cost
Other receivables		133,883,992		159,880,249
Non-financial debtors from spot transactions pending settlement		60,194,904		3,674,915
Financial debtors from spot transactions pending settlement		48,506		-
Other		489,308		1,063,317
		194,616,710		164,618,481
Allowance for loan losses (Exhibit R)		(2,518,045)		(2,627,867)
TOTAL		192,098,665		161,990,614

- 103 -

9. Loans and other financing

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

		03.31.26		12.31.25
Credit cards		3,389,747,296		3,633,281,964
Loans for the prefinancing and financing of exports		2,819,924,722		2,539,519,756
Notes		2,114,156,117		2,310,097,439
Consumer loans		1,511,949,218		1,551,194,478
Overdrafts		1,211,467,150		1,278,798,981
Discounted instruments		884,841,819		986,304,128
Mortgage loans		731,880,758		682,095,210
Other financial institutions		545,467,526		581,920,884
Loans to employees		148,901,084		144,697,518
Pledge loans		112,474,769		125,336,253
Receivables from finance leases		44,395,177		41,563,358
Non-financial government sector		5,559,563		3,450,370
Instruments purchased		3,035,292		3,011,997
Other financing		1,368,197,165		1,561,455,766
		14,891,997,656		15,442,728,102
Allowance for loan losses (Exhibit R)		(781,700,814)		(699,794,839)
TOTAL		14,110,296,842		14,742,933,263

- 104 -

The Bank 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:

		03.31.26			12.31.25
Term		Total investment	Current value of minimum payments		Total investment	Current value of minimum payments
Up to 1 year		28,149,076	14,341,694		26,557,427	13,056,928
From 1 to 2 years		22,769,127	13,237,844		22,260,830	12,909,946
From 2 to 3 years		15,325,022	10,420,940		14,253,298	9,645,202
From 3 to 4 years		7,102,192	5,213,378		6,153,605	4,499,245
From 4 to 5 years		1,606,586	1,181,321		1,926,108	1,434,801
More than 5 years		-	-		24,189	17,236
TOTAL		74,952,003	44,395,177		71,175,457	41,563,358
Share capital			43,779,560			41,033,000
Interest accrued			615,617			530,358
TOTAL			44,395,177			41,563,358

The breakdown of loans and other financing according to credit performance as per the criteria set forth by the BCRA are presented in Exhibit B. The information on concentration of loans and other financing is presented in Exhibit C to these separate financial statements. The reconciliation of the information included in those Exhibits to the carrying amounts is shown below:

		03.31.26		12.31.25
Total Exhibit B and C		14,979,950,974		15,560,830,470
Plus:
Loans to employees		148,901,084		144,697,518
Interest and other items accrued receivable from financial assets with credit value impairment		35,722,736		29,949,499
Less:
Allowance for loan losses (Exhibit R)		(781,700,814)		(699,794,839)
Adjustments for effective interest rate		(35,923,506)		(53,360,293)
Corporate bonds and other private securities		(36,811,509)		(48,954,972)
Loan commitments		(199,842,123)		(190,434,120)
Total Loans and other financing		14,110,296,842		14,742,933,263

Note 44 to the 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.

- 105 -

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

		03.31.26		12.31.25
Liabilities related to foreign trade transactions		73,962,436		74,570,855
Secured loans		83,697,229		72,782,025
Overdrafts and receivables agreed not used		37,944,040		37,800,045
Guarantees granted		4,238,418		5,281,195
TOTAL		199,842,123		190,434,120

Risks related to the aforementioned loan commitments are assessed and controlled within the framework of the Bank's credit risks policy.

10. Other debt securities

Breakdown is as follows:

10.1. Financial assets measured at amortized cost

		03.31.26		12.31.25
Argentine Treasury Bonds in pesos. Maturity 05-23-2027		17,300,369		17,461,092
Argentine Treasury Bonds in pesos at 0.7% Badlar Private Rate. Maturity 11-23-2027		6,890,381		7,538,508
Argentine Treasury Bill Capitalizable in pesos at TAMAR rate. Maturity 01-16-2026		-		614,119,094
TOTAL		24,190,750		639,118,694

10.2. Financial assets measured at fair value through OCI

		03.31.26		12.31.25
Government securities  (1)		3,508,440,937		2,645,133,969
Private securities - Corporate bonds		35,323,474		47,450,913
TOTAL		3,543,764,411		2,692,584,882

(1) In addition, see information under Debt Swap, Note 9.2 to the consolidated financial statements.

A breakdown of this information is provided in Exhibit A.

- 106 -

11. Financial assets pledged as collateral

As of March 31, 2026 and December 31, 2025, the Bank pledged as collateral the following financial assets:

		03.31.26		12.31.25
BCRA - Special guarantee accounts (Note 41.1)	(1)	354,656,571		379,815,283
Deposits as collateral	(2)	193,645,732		218,054,593
Guarantee trust – USD - Deb securities at fair value through OCI	(3)	76,686,482		39,306,557
Guarantee trust - Government securities at fair value through OCI	(4)	19,785,213		105,994,973
Repurchase transactions – Government Securities at fair value	(5)	-		538,337,924
TOTAL		644,773,998		1,281,509,330

(1) Special guarantee current accounts opened at the BCRA for transactions related to the automated clearing houses and other similar entities.

(2) Deposits pledged as collateral for activities related to credit card transactions in the country and abroad, leases and surety bonds.

(3) Set up as collateral to operate with A3 Mercados S.A. and Bolsas y Mercados Argentinos S.A. (BYMA) on foreign currency forward transactions and futures contracts. As of March 31, 2026, the trust is composed of Treasury Bonds (Species AL30), Bonds for the reconstruction of a Free Argentina (Species S1B, S1C and S1D), Private Securities (Species YM35O) and dollars in cash. As of December 31, 2025, the trust was composed of Treasury Bills (Species D16E6), Bonds for the reconstruction of a Free Argentina (Species S1B, S1C and S1D), Private Securities (Species YM35O) and dollars in cash.

(3) Set up as collateral to operate with A3 Mercados S.A. and Bolsas y Mercados Argentinos S.A. (BYMA) on foreign currency forward transactions and futures contracts. The trust is composed of Treasury Bonds in pesos adjusted by Cer due 2026 (Species TZX26, TZXD7 and TTJ26). As of December 31, 2025, the trust was composed of Treasury Bonds in pesos adjusted by Cer due 2026 (Species TZX26, TZXD7, TTJ26 and TTD26).

(4) Set up as collateral of repo transactions with financial institutions.

12. Income tax

This tax should be booked using the 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.

12.1. Current income tax assets

No balance is recorded for the period/year ended March 31, 2026 and December 31, 2025, respectively.

12.2. Current income tax liabilities

Breakdown of current income tax liabilities as disclosed in the separate statement of financial position is as follows:

		03.31.26		12.31.25
Income tax provision		164,642,383		90,378,356
Collections and withholdings		(202,830)		(195,205)
		164,439,553		90,183,151

- 107 -

12.3. Deferred income tax

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

Account		Changes recognized through		03.31.26
	As of 12.31.25	Profit or loss		Deferred tax asset	Deferred tax liability
Allowance for loan losses	168,242,901	31,074,339		199,317,240	-
Provisions	64,268,898	(325,754)		63,943,144	-
Loans and cards commissions	15,338,210	(4,077,816)		11,260,394	-
Organizational expenses and others	(85,520,927)	(4,670,652)		-	(90,191,579)
Property and equipment and miscellaneous assets	(122,365,985)	(13,837)		-	(122,379,822)
Debt securities and investments in equity instruments and derivatives	7,819,095	(2,957,893)		4,861,202	-
Other	57	(5)		52	-
Balance	47,782,249	19,028,382		279,382,032	(212,571,401)
Offsettings				(212,571,401)	212,571,401
Net deferred assets				66,810,631	-

- 108 -

Account		Changes recognized through		12.31.25
	As of 12.31.24	Profit or loss		Deferred tax asset	Deferred tax liability
Allowance for loan losses	64,864,341	103,378,560		168,242,901	-
Provisions	80,682,168	(16,413,270)		64,268,898	-
Loans and cards commissions	10,765,674	4,572,536		15,338,210	-
Organizational expenses and others	(63,835,449)	(21,685,478)		-	(85,520,927)
Property and equipment and miscellaneous assets	(116,493,797)	(5,872,188)		-	(122,365,985)
Debt securities and investments in equity instruments and derivatives	(21,354,064)	29,173,159		7,819,095	-
Tax loss	70,816,679	(70,816,679)		-	-
Other	77	(20)		57	-
Balance	25,445,629	22,336,620		255,669,161	(207,886,912)
Offsettings				(207,886,912)	207,886,912
Net deferred assets				47,782,249	-

12.4. Income tax

Below are the main components of the income tax expense in the separate condensed financial statements:

		03.31.26		03.31.25
Current income tax expense		(52,737,562)		(81,702,761)
Income/(loss) from deferred income tax		19,028,382		26,022,179
Income tax recognized through profit or loss		(33,709,180)		(55,680,582)
Income tax recognized through OCI		(32,539,625)		79,601,219
Total income tax		(66,248,805)		23,920,637

The Bank's effective tax rate calculated on the income tax recognized in the income statement for the fiscal period ended March 31, 2026 and 2025 was 30% and 35%, respectively.

The income tax, pursuant to IAS 34, is recognized in interim periods over the best estimate of the weighted tax rate that the Entity expects for the fiscal year.

- 109 -

13. Investments in equity instruments

Breakdown is as follows:

13.1. Investments in equity instruments through profit or loss

		03.31.26		12.31.25
Private securities - Shares of other non-controlled companies (1)		11,464,136		11,009,688
TOTAL		11,464,136		11,009,688

^{(1) See Exhibit A to the separate financial statements.}

13.2. Investments in equity instruments through other comprehensive income

		03.31.26		12.31.25
Compensadora Electrónica S.A.		5,129,690		5,129,690
A3 Mercados S.A. (former Mercado Abierto Electrónico S.A.)		3,904,962		4,700,322
Banco Latinoamericano de Exportaciones S.A.		1,428,270		1,433,715
Seguro de Depósitos S.A.		536,324		395,207
Other		73,125		83,704
TOTAL		11,072,371		11,742,638

A breakdown of this information is provided in Exhibit A.

- 110 -

14. Investments in subsidiaries and associates

The Bank has investments in the following entities over which it has a control or significant influence which are measured by applying the equity method:

		03.31.26		12.31.25
Subsidiaries
BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión		102,306,611		91,695,198
Volkswagen Financial Services Compañía Financiera S.A.		52,683,294		49,292,141
FCA Compañía Financiera S.A.		43,054,920		41,925,128
PSA Finance Arg. Cía. Financiera S.A.		34,566,495		32,086,757
Consolidar A.F.J.P. S.A. (undergoing liquidation proceedings)		198,883		226,160
Associates
Rombo Compañía Financiera S.A.		25,767,411		24,565,160
BBVA Seguros Argentina S.A.		9,551,887		9,092,993
Interbanking S.A.		5,268,583		5,268,583
Play Digital S.A. (1)		1,448,071		2,290,779
Openpay Argentina S.A. (2)		1,042,225		990,758
TOTAL		275,888,380		257,433,657

⁽¹⁾ To establish the value of this investment, accounting information from Play Digital S.A. has been used as of December 31, 2025. Additionally, significant transactions carried out or events that occurred between January 1 and March 31, 2026 have been considered.

⁽²⁾ On February 4, 2026, a capital contribution was made, amounting to 123,730 (127,915 in restated values), which was paid in in cash. Furthermore, on October 6, 2025, a capital contribution was made, amounting to 187,650 (216,434 in restated values), which was paid in in cash

- 111 -

15. Property and equipment

Breakdown is as follows:

		03.31.26		12.31.25
Real Estate		629,985,954		634,011,423
Furniture and facilities		112,783,478		118,041,294
Right of use - Real estate (1)		91,440,556		92,250,923
Machinery and equipment		70,312,465		79,251,295
Works in progress		60,813,055		53,085,627
Automobiles		3,513,453		3,557,208
TOTAL		968,848,961		980,197,770

⁽¹⁾ The breakdown of lease assets and liabilities as well as interest and foreign exchange differences recognized in profit or loss is disclosed in Note 25 to these separate condensed interim financial statements.

As mentioned in Note 2.3.12 to the consolidated financial statements for the fiscal year ended December 31, 2025, which have already been issued, the recoverable value of Property and equipment exceeded its accounting balance.

16. Intangible assets

Breakdown is as follows:

		03.31.26		12.31.25
Own systems development expenses		136,060,429		128,879,972
TOTAL		136,060,429		128,879,972

17. Other non-financial assets

Breakdown is as follows:

		03.31.26		12.31.25
Investment properties		197,654,166		198,714,802
Prepayments		46,511,445		40,041,847
Tax advances		36,054,056		34,892,632
Advances to suppliers of goods		27,911,710		28,272,926
Other miscellaneous assets		19,474,486		12,203,123
Advances to personnel		2,571,975		20,223,919
Foreclosed assets		158,056		158,975
Other		1,293,940		4,618,938
TOTAL		331,629,834		339,127,162

Investment properties include pieces of real estate leased to third parties. The average term of lease agreements is 6 years. Subsequent renewals are negotiated with the lessee. The Group has classified these leases as operating leases, since these arrangements do not substantially transfer all risks and benefits inherent to the ownership of the assets. The rental income is recognized under “Other operating income” on a straight-line basis during the term of the lease.

- 112 -

As mentioned in note 2.3.12 to the consolidated financial statements for the fiscal year ended December 31, 2025, which have already been issued, the recoverable value of Investment properties does not exceed its accounting balance considering the impairment recorded as of such date in the properties detailed below:

Account		Impairment
		03.31.26		12.31.25
Rented Real Estate – Della Paolera		(17,596,477)		(17,596,477)
Rented Real Estate – Edificio Tesla		(13,084,148)		(13,084,148)
Rented Real Estate – Torre BBVA		(10,479,092)		(10,479,092)
Rented Real Estate - Viamonte		(2,305,556)		(2,305,556)
Rented Real Estate – Mar del Plata		(72,661)		(72,661)
Rented Other investment property - City of Buenos Aires		(99,511)		(99,511)
Rented Other investment property - Caseros		(12,215)		(12,215)
Rented Other investment property - Mendoza		(876)		(876)
TOTAL		(43,650,536)		(43,650,536)

18. Non-current assets held for sale

It includes pieces of real estate located in the Argentine Republic, which the Bank’s Board of Directors agreed to sell in the short term. Breakdown is as follows:

		03.31.26		12.31.25
Real Estate held for sale - Llavallol		528,822		528,822
Real Estate held for sale - Avellaneda		429,667		429,667
Real Estate held for sale - Villa Lynch		392,833		392,833
Real Estate held for sale - Bernal		290,008		290,008
Real Estate held for sale – Villa del Parque (1)		-		1,900,455
TOTAL		1,641,330		3,541,785

⁽¹⁾ On March 18, 2026, the real estate held for sale – Villa del Parque was sold. The result of the transaction was accounted for in other operating expenses.

- 113 -

As mentioned in note 2.3.12 to the consolidated financial statements for the fiscal year ended December 31, 2025, which have already been issued, the recoverable value of non-current assets held for sale does not exceed its accounting balance considering the impairment recorded as of such date detailed below:

Account		Impairment
		03.31.26		12.31.25
Real Estate held for sale - Llavallol		(666,053)		(666,053)
Real Estate held for sale - Avellaneda		(66,801)		(66,801)
Real Estate held for sale – Villa del Parque		-		(273,344)
TOTAL		(732,854)		(1,006,198)

19. Deposits

The information on concentration of deposits is disclosed in Exhibit H. Breakdown is as follows:

		03.31.26		12.31.25
Non-financial Government sector		795,738,041		513,623,336
Financial sector		11,313,894		9,957,289
Non-financial Private Sector and Residents Abroad		16,729,033,320		18,354,227,457
Time deposits		7,213,060,733		7,571,047,666
Savings accounts		6,632,055,623		7,577,998,568
Checking accounts		2,813,034,261		3,127,858,101
Investment accounts		3,638,312		3,870,413
Other		67,244,391		73,452,709
TOTAL		17,536,085,255		18,877,808,082

- 114 -

20. Liabilities at fair value through profit or loss

Breakdown is as follows:

		03.31.26		12.31.25
Obligations from transactions with government securities		35,117,694		-
TOTAL		35,117,694		-

21. Other financial liabilities

Breakdown is as follows:

		03.31.26		12.31.25
Obligations from financing of purchases		1,326,958,245		1,418,383,381
Collections and other transactions on behalf of third parties		122,207,308		116,886,966
Receivables for spot purchases pending settlement		62,651,161		10,648,687
Payment orders pending credit		54,083,749		46,724,996
Lease liabilities (Note 25)		51,809,588		56,238,954
Cash and cash equivalents from spot purchases or sales pending settlement		39,584,910		-
Funds collected under ARCA’s instructions		31,807,304		46,699,046
Commissions accrued payable		196,066		206,326
Other		125,944,971		146,027,113
TOTAL		1,815,243,302		1,841,815,469

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22. Financing received from the BCRA and other financial institutions

Breakdown is as follows:

		03.31.26		12.31.25
Foreign financial institutions		172,433,280		288,699,853
Local financial institutions		15,931,402		105,193,616
BCRA		557,169		1,885,263
TOTAL		188,921,851		395,778,732

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23. Corporate bonds issued

As of March 31, 2026 and December 31, 2025, the balances related to corporate bonds of the Bank were as follows:

Detail		Issuance date		Nominal value (In thousands)		Maturity		Rate		Payment of interest		Outstanding securities as of 03.31.26		Outstanding securities as of 12.31.25
Class 35 BBVA - US$		06.03.25		62,313		06.03.26		FIXED 5.75 %		Semi-annual		86,163,379		99,526,981
Class 36 BBVA - ARS		06.10.25		132,660,155		06.10.26		TAMAR + 3.20 %		Quarterly		132,660,154		131,177,622
Class 37 BBVA – US$		08.22.25		43,355		08.22.26		FIXED 6 %		Semi-annual		59,949,648		69,247,604
Class 38 BBVA - ARS		11.20.25		43,540,192		11.20.26		TAMAR + 3.50%		Semi-annual		43,540,192		47,651,355
Class 39 BBVA - ARS		12.05.25		50,000		12.05.26		FIXED 5.75%		Semi-annual		69,137,890		79,860,906
Class 40 BBVA - USD		02.27.26		36,503		08.27.27		FIXED 5%		Semi-annual		50,475,031		-
Class 41 BBVA - ARS		03.04.26		45,457,222		03.04.27		TAMAR + 3.50%		Upon maturity		45,457,222		-
Class 32 BBVA - USD		02.27.25		16,510		02.27.26		FIXED 3.5%		Quarterly		-		26,370,072
Class 34 BBVA - ARS		02.27.25		56,002,870		02.27.26		TAMAR + 2.75%		Quarterly		-		61,290,788
								Total Principal				487,383,516		515,125,328
								Accrued Interest				8,939,046		9,376,235
								Total Principal and Interest accrued				496,322,562		524,501,563

Definitions

TAMAR RATE: Interest rate for deposits over 1 (one) billion, for a term of 30 to 35 days.

Below is a detail of current Corporate Bonds Global Program:

Company	Authorized Amount	Type of Corporate Bond	Program Term	Date of Approval by Shareholders/Board of Directors	CNV Approval
Banco BBVA Argentina S.A.	US$ 1,000,000 thousand or its equivalent	Non-subordinated, simple corporate bonds not convertible into shares, secured, if permitted by current regulations, with floating and/or special guarantees, and/or subordinated, convertible or not into shares, secured.	5 years	03.26.25	Resolution No. 14,967 dated 11/29/2004. The last increase of the Program amount was authorized by CNV Resolution No. DDI-2025-80-APN-GE#CNV dated May 15, 2025.

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24. Other non-financial liabilities

Breakdown is as follows:

		03.31.26		12.31.25
Miscellaneous creditors		251,699,993		325,960,981
Short-term personnel benefits		116,908,572		156,245,870
Other collections and withholdings		113,439,382		124,268,276
Other taxes payable		80,479,552		91,950,797
Advances collected		67,561,099		94,835,968
Long-term personnel benefits		5,844,480		6,396,329
Termination benefits payable		1,230,000		1,346,139
For contract liabilities (2)		1,170,523		3,023,301
Social security payment orders pending settlement		907,428		993,136
Dividends payable (1)		-		12,916,084
Other		852,929		3,474,958
TOTAL		640,093,958		821,411,839

(1) See note 45 to the consolidated financial statements.

(2) Represents a performance obligation satisfied during a period of time.

25. Leases

The Bank as lessee

Below is a detail of the amounts related to the rights of use under leases and lease liabilities in force as of March 31, 2026 and December 31, 2025:

Rights of use under leases

		Original						Impairment									Residual
		value as of						Accumulated				For the			Accumulated as of		value as of
Account		01.01.26		Additions		Derecognitions		as of 01.01.26		Derecognitions		period (1)			03.31.26		03.31.26
Leased real estate		163,154,944		6,295,594		8,632,229		70,904,021		3,339,183		1,812,915			69,377,753		91,440,556
(1) Note 38

- 118 -

Original

Impairment

Residual

value as of

Accumulated

For the

Accumulated

value as of

Account

01.01.25

Additions

Derecognitions

as of 01.01.25

Derecognitions

year

as of 12.31.25

12.31.25

Leased real estate

153,109,462

21,062,433

11,016,951

71,141,472

6,984,012

6,746,561

70,904,021

92,250,923

Lease liabilities

Future minimum payments for lease agreements are as follows:

		In foreign currency		In local currency		03.31.26		12.31.25
Up to one year		3,943,296		1,049,674		4,992,970		3,573,339
From 1 to 5 years		27,325,144		5,780,110		33,105,254		36,278,523
More than 5 years		13,711,364		-		13,711,364		16,387,092
						51,809,588		56,238,954

Interest and exchange rate difference recognized in profit or loss

		03.31.26		03.31.25
Other operating expenses
Interest on lease liabilities (Note 39)		(1,402,773)		(1,347,515)
Exchange rate difference
Exchange rate difference for finance lease (loss)		2,469,452		(1,537,741)

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26. Analysis of the evolution of financing activities

The following table provides a reconciliation between the opening and closing balances of the main liabilities arising from financing activities:

	Corporate bonds issued	Other non-financial liabilities - Lease liabilities	Financing received from the BCRA and other financial institutions		03.31.26
Financial liabilities
Opening balance	524,501,563	56,238,954	395,778,732		976,519,249
Cash flow
Issuance - Non-subordinated corporate bonds	95,932,030	-	-		95,932,030
Collections of financing from local financial institutions	-	-	-		-
Other collections related to financing activities	-	-	-		-
Payment of principal and interest – Non-subordinated corporate bonds and financing from local financial institutions	(103,159,197)	-	(92,160,892)		(195,320,089)
Other payments related to financing activities	-	-	(114,626,539)		(114,626,539)
Payment of lease liabilities	-	(4,538,815)	-		(4,538,815)
Transactions that do not generate cash flows
Additions - Right of use of leased properties	-	6,295,594	-		6,295,594
Accrued interest and adjustments	18,044,162	(1,066,679)	449,271		17,426,754
Monetary gain/(loss) generated by financial liabilities	(38,995,996)	(5,119,466)	(518,721)		(159,260,722)
Balance at fiscal period-end	496,322,562	51,809,588	188,921,851		622,427,462

- 120 -

	Corporate bonds issued	Other non-financial liabilities - Lease liabilities	Financing received from the BCRA and other financial institutions		03.31.25
Financial liabilities
Opening balance	113,107,126	46,508,268	64,479,500		224,094,894
Cash flow
Issuance - Non-subordinated corporate bonds	145,462,630	-	-		145,462,630
Collections of financing from local financial institutions	-	-	9,383,822		9,383,822
Other collections related to financing activities	-	-	26,623		26,623
Payment of principal and interest – Non-subordinated corporate bonds and financing from local financial institutions	(7,232,597)	-	-		(7,232,597)
Payment of lease liabilities	-	(4,269,092)	-		(4,269,092)
					-
Transactions that do not generate cash flows	-	1,929,399	-		1,929,399
Additions - Right of use of leased properties	7,140,993	2,885,256	1,484,622		11,510,871
Accrued interest and adjustments	(8,606,390)	(4,017,154)	(1,455,075)		(14,078,619)
Monetary gain/(loss) generated by financial liabilities
Balance at fiscal period-end	249,871,762	43,036,677	73,919,492		366,827,931

- 121 -

27. Interest income

		03.31.26		03.31.25
Interest from instruments		269,491,253		220,522,523
Interest from government securities		237,772,413		224,306,878
Interest from credit card loans		216,923,739		190,336,453
Interest from consumer loans		192,100,869		182,328,285
Interest from overdrafts		100,789,875		79,366,178
CER clause adjustment		95,441,833		104,752,476
Interest from other loans		81,107,398		51,260,542
UVA clause adjustment		71,852,798		32,334,697
Interest from loans to the financial sector		49,188,639		24,098,503
Interest from loans for the prefinancing and financing of exports		36,889,780		15,149,047
Interest from mortgage loans		13,647,561		6,915,104
Interest from pledge loans		10,084,375		10,128,722
Interest from finance leases		4,143,242		3,693,419
Interest from private securities		957,564		951,913
Premium for reverse repurchase agreements		269,730		-
Other financial interest income		16,527,820		4,156,248
TOTAL		1,397,188,889		1,150,300,988

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28. Interest expense

Breakdown is as follows:

		03.31.26		03.31.25
Interest from time deposits		471,981,325		371,163,938
Interest from current accounts deposits		65,797,138		70,072,540
Interest from other financial liabilities		30,493,820		18,625,428
Premium for repurchase agreements		12,997,910		2,017,879
UVA clause adjustment		2,677,607		5,706,255
Interest from savings accounts deposits		2,513,325		2,382,750
Interfinancial loans received		949,928		141,656
Borrowing surety bond transactions		51,148		1,065,121
TOTAL		587,462,201		471,175,567

29. Commission income

Breakdown is as follows:

		03.31.26		03.31.25
For credit cards		140,270,213		123,072,120
Linked to liabilities		60,039,148		63,851,673
From foreign trade and foreign currency transactions		10,213,379		8,029,002
From insurance		8,388,990		8,588,356
Linked to loans		4,830,510		3,956,193
Linked to securities		3,588,875		8,359,775
From guarantees granted		156,973		94,512
Linked to loan commitments		-		1,773,990
TOTAL		227,488,088		217,725,621

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30. Commission expenses

Breakdown is as follows:

		03.31.26		03.31.25
For credit and debit cards		35,021,867		60,847,585
For foreign trade transactions		28,599,990		18,683,506
For payment of wages		3,520,696		8,861,254
For data processing		2,337,220		3,461,792
For new channels		1,015,304		8,775,072
For advertising campaigns		284,936		651,498
Linked to transactions with securities		251,150		60,406
Other commission expenses		6,102,001		6,261,255
TOTAL		77,133,164		107,602,368

31. Net income (loss) from measurement of financial instruments at fair value through profit or loss

Breakdown is as follows:

		03.31.26		03.31.25
Gain from government securities		14,311,643		40,545,773
Gain/(loss) from private securities		1,300,886		(2,070,623)
Gain from corporate bonds		26,354		418
Interest rate swaps		10,052		(490,671)
Gain/(loss) from foreign currency forward transactions		(7,099,284)		1,355,322
Other		32,869		-
TOTAL		8,582,520		39,340,219

- 124 -

32. Net income from write-down of assets at amortized cost and at fair value through OCI

Breakdown is as follows:

		03.31.26		03.31.25
Income from sale of private securities		73,630		2,364,637
Income from sale of government securities		(2,833,072)		103,909,267
TOTAL		(2,759,442)		106,273,904

33. Foreign exchange and gold gains/(losses)

Breakdown is as follows:

		03.31.26		03.31.25
Income from trading in foreign currency		55,601,016		25,324,695
Conversion of foreign currency assets and liabilities into pesos		(2,673,640)		(14,245,718)
TOTAL		52,927,376		11,078,977

- 125 -

34. Other operating income

Breakdown is as follows:

		03.31.26		03.31.25
Rental of safe deposit boxed		12,008,688		10,191,544
Adjustments and interest on miscellaneous receivables		9,469,947		12,182,547
Debit and credit card commissions		9,284,333		8,443,683
Punitive interest		8,635,681		4,648,072
Loans recovered		3,784,941		4,080,084
Rent		2,434,241		2,408,001
Fees expenses recovered		2,150,723		2,017,166
Commission from syndicated transactions		1,304,824		515,497
Allowances reversed		89,789		-
Other operating income		15,179,331		5,754,845
TOTAL		64,342,498		50,241,439

35. Impairment of financial assets

Breakdown is as follows:

		03.31.26	03.31.25
Financial assets at amortized cost
Loan loss allowance in pesos (1)		202,732,447	122,895,027
Loan loss allowance in foreign currency		37,254,379	670,560
Financial assets at fair value through OCI
Correction of value due to credit losses (2)		(80,949)	(107,399)
TOTAL		239,905,877	123,458,188

(1) It mainly represents loans and other financing.

(2) It represents debt securities.

- 126 -

36. Personnel benefits

Breakdown is as follows:

	03.31.26	03.31.25
Salaries	96,314,572	97,349,523
Social security withholdings and collections	33,949,743	28,257,311
Personnel compensation and bonuses	27,353,595	3,743,436
Other short-term personnel benefits	20,310,879	23,753,974
Personnel services	4,043,364	4,341,684
TOTAL	181,972,153	157,445,928

- 127 -

37. Administrative expenses

Breakdown is as follows:

		03.31.26		03.31.25
Rent		24,152,145		19,003,815
Contracted administrative services		22,078,161		35,375,857
Taxes		18,565,970		22,153,982
Maintenance and repair costs		16,909,162		15,897,847
Armored transportation services		13,717,705		27,280,600
IT		13,525,334		5,753,806
Advertising		11,307,358		17,595,086
Electricity and communications		7,322,102		6,896,052
Other fees		7,016,672		5,858,368
Trade reports		4,790,632		7,032,154
Documents distribution		4,510,369		7,535,603
Security services		4,091,337		8,324,196
Insurance		1,736,493		1,788,566
Representation and travel expenses		1,326,411		1,333,991
Fees to Bank Directors and Supervisory Committee		199,574		178,578
Stationery and supplies		106,519		219,972
Other administrative expenses		8,305,675		8,903,977
TOTAL		159,661,619		191,132,450

38. Asset depreciation and impairment

Breakdown is as follows:

		03.31.26	03.31.25
Property and equipment		24,080,100	21,417,257
Intangible assets		5,491,986	4,176,677
Right of use of leased real estate		1,812,915	1,461,000
Depreciation of other assets		301,365	250,096
Loss from sale or impairment of property, plant and equipment		-	38,626
TOTAL		31,686,366	27,343,656

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39. Other operating expenses

Breakdown is as follows:

		03.31.26		03.31.25
Turnover tax		131,302,899		109,323,859
Initial recognition of loans		24,610,299		28,928,806
Other operating expenses		15,404,546		12,597,108
Contribution to the Deposit Guarantee Fund		7,346,962		5,929,054
Other allowances (Exhibit J)		2,105,286		9,045,357
Claims		1,876,797		2,713,858
Interest on liabilities from leases (Note 25)		1,402,773		1,347,515
Adjustment for restatement of dividends in constant currency		362,363		-
TOTAL		184,411,925		169,885,557

40. Restricted assets

As of March 31, 2026 and December 31, 2025, the Bank has the following restricted assets:

a) The Entity does not have any assets pledged as collateral for loans agreed under the Global Credit Program for micro, small and medium-sized enterprises granted by the Inter-American Development Bank (IDB).

b) Also, the Entity has accounts, deposits and trusts applied as guarantee for activities related to credit card transactions, with automated clearing houses, forward transactions, foreign currency futures, court proceedings and leases in the amount of 644,773,998 and 1,281,509,330 as of March 31, 2026 and December 31, 2025, respectively (see Note 11 to these separate condensed interim financial statements).

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41. Minimum cash and minimum capital requirements

41.1. Minimum cash requirements

The BCRA establishes different prudential regulations to be observed by financial institutions, mainly regarding solvency levels, liquidity and credit assistance levels.

Minimum cash regulations set forth an obligation to keep liquid assets in relation to deposits and other obligations recorded for each period. The items included for the purpose of meeting that requirement are detailed below:

Accounts		03.31.26		12.31.25
Balances at the BCRA
BCRA - Current account not restricted		1,773,155,851		2,370,371,510
BCRA - Special guarantee accounts - restricted (Note 11)		354,656,571		379,815,283
BCRA – Special pension accounts - restricted		95,624		-
		2,127,908,046		2,750,186,793
Government securities in pesos – At fair value through OCI (1)		3,160,491,105		2,610,154,141
Government securities in pesos – At amortized cost (1)		24,190,750		639,118,694
Government securities in foreign currency – At fair value through profit or loss (1)		25,501,575		-
TOTAL		5,338,091,476		5,999,459,628

(1) See detail of securities considered (identified with (1)), as of March 31, 2026, in Exhibit A to the separate financial statements.

41.2. Minimum capital requirement

The regulatory breakdown of minimum capital requirements is as follows at the above-mentioned dates:

Minimum capital requirement – On a separate basis		03.31.26		12.31.25
Credit risk		(1,373,661,747)		(1,438,864,265)
Operational risk		(81,851,522)		(66,381,238)
Market risk		(7,072,416)		(5,557,461)
Paid-in		3,309,965,694		3,211,570,045
Surplus		1,847,380,009		1,700,767,081

- 130 -

42. Accounting principles – Explanation added for translations into English

These separate condensed interim financial statements are presented in accordance with the financial reporting framework set forth by the BCRA, as mentioned in note 2. These accounting standards may not conform to accounting principles generally accepted in other countries.

- 131 -

EXHIBIT A

BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES

AS OF MARCH 31, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

				HOLDING						POSITION
				Fair	Fair	Accounting		Accounting		Position with
Account		Identification		value	value	balance		balance		no options	Options	Financial position
					level	03.31.26		12.31.25
Local:
Government Securities - In pesos
Treasury Bill adjusted by Cer. Maturity 05-15-2026		9382		127,735,540	1	127,735,540		-		127,735,540	-	127,735,540
Argentine Treasury Bill Capitalizable in Pesos. Maturity 07-17-2026		9390		99,850,000	1	99,850,000		-		99,850,000	-	99,850,000
Argentine Treasury Bill Capitalizable in Pesos. Maturity 05-15-2026 (1)		9386		49,868,337	1	49,868,337		-		49,868,337	-	49,868,337
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 09-30-2027		9391		47,150,000	1	47,150,000		-		47,150,000	-	47,150,000
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 12-15-2026		9249		19,440,301	1	19,440,301		966,226		19,440,301	-	19,440,301
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 06-30-2026		9240		17,641,027	1	17,641,027		-		17,641,027	-	17,641,027
Argentine Treasury Bond Capitalizable in Pesos. Maturity 01-15-2027		9325		12,433,915	1	12,433,915		-		12,433,915	-	12,433,915
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 10-30-2026		9313		12,139,535	1	12,139,535		-		12,139,535	-	12,139,535
Argentine Treasury Bond in Pesos adjusted by Cer. 2% Maturity 11-9-2026		5925		10,323,147	1	10,323,147		4,085,988		10,323,147	-	10,323,147
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 04-30-2026		9360		10,281,423	1	10,281,423		-		10,281,423	-	10,281,423
Argentine Treasury Bond Capitalizable in Pesos. Maturity 04-30-2027		9356		8,688,792	1	8,688,792		-		8,688,792	-	8,688,792
Argentine Treasury Bill Capitalizable in Pesos. Maturity 09-30-2026		9387		5,459,000	1	5,459,000		-		5,459,000	-	5,459,000
Treasury Bill adjusted by Cer. Maturity 07-31-2026		9379		4,977,200	1	4,977,200		-		4,977,200	-	4,977,200
Argentine Treasury Bond in Pesos at Fixed rate. Maturity 05-30-2030		9334		4,585,262	1	4,585,262		-		4,585,262	-	4,585,262
Argentine Treasury Bond Capitalizable in Pesos. Maturity 06-30-2026		9318		3,907,401	1	3,907,401		-		3,907,401	-	3,907,401
Treasury Bill adjusted by Cer. Maturity 05-29-2026		9363		2,682,859	1	2,682,859		26,951,969		2,682,859	-	2,682,859
Treasury Bill adjusted by Cer. Maturity 11-30-2026		9371		2,319,983	1	2,319,983		35,039,057		2,319,983	-	2,319,983
Treasury Bill adjusted by Cer. Maturity 09-30-2026		9388		2,229,375	1	2,229,375		-		2,229,375	-	2,229,375
Argentine Treasury Bond in Pesos at Dual rate. Maturity 12-15-2026		9323		1,837,712	1	1,837,712		-		1,837,712	-	1,837,712
Argentine Treasury Bill Capitalizable in Pesos. Maturity 05-29-2026		9333		1,672,400	1	1,672,400		9,741,951		1,672,400	-	1,672,400
Argentine Treasury Bond in Pesos at Dual rate. Maturity 06-30-2026		9320		1,388,520	1	1,388,520		-		1,388,520	-	1,388,520
Argentine Treasury Bond in Pesos at Dual rate. Maturity 09-15-2026		9321		671,312	1	671,312		-		671,312	-	671,312
Argentine Treasury Bill Capitalizable in Pesos. Maturity 04-30-2026		9351		606,608	1	606,608		17,632,997		606,608	-	606,608
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 06-30-2028		9242		523,343	1	523,343		-		523,343	-	523,343
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 12-15-2027		9250		56,704	1	56,704		-		56,704	-	56,704
Argentine Treasury Bond Capitalizable in Pesos. Maturity 02-13-2026		9314		-	1	-		89,077,064		-	-	-
Argentine Treasury Bond Capitalizable in Pesos. Maturity 01-30-2026		9316		-	1	-		76,353,376		-	-	-
Argentine Treasury Bond in Pesos adjusted by Cer. Maturity 03-31-2026		9257		-	1	-		26,132,128		-	-	-
Argentine Treasury Bill Capitalizable in Pesos. Maturity 02-27-2026		9346		-	1	-		10,090,697		-	-	-
Argentine Treasury Bill Capitalizable in Pesos. Maturity 11-30-2026		9368		-	2	-		10,016,983		-	-	-
Argentine Treasury Bill Capitalizable in Pesos. Maturity 04-17-2026		9367		-	1	-		4,185,250		-	-	-
Argentine Treasury Bill Capitalizable in Pesos. Maturity 08-31-2026		9357		-	1	-		2,462,636		-	-	-
Argentine Treasury Bond in Pesos at Dual rate. Maturity 03-16-2026		9319		-	1	-		730,679		-	-	-
Subtotal Government Securities - In pesos				448,469,696		448,469,696		313,467,001		448,469,696	-	448,469,696
Government Securities – In foreign currency
Argentine Treasury Bill in USD Zero Coupon. Maturity 04-30-2026		9352		15,138,263	1	15,138,263		-		15,138,263	-	15,138,263
AL30 Bond Local Law USD Step Up. Maturity 07-09-2030		5921		65,681	1	65,681		81,915		65,681	-	65,681
Argentine Treasury Bill in USD Zero Coupon. Maturity 01-30-2026		9354		-	2	-		15,797,724		-	-	-
Argentine Treasury Bill in USD Zero Coupon. Maturity 01-16-2026		9327		-	1	-		134,242		-	-	-
Subtotal Government Securities – In foreign currency				15,203,944		15,203,944		16,013,881		15,203,944	-	15,203,944
BCRA Notes- In foreign currency
Bond for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Clase D)		9237		120,558	1	120,558		-		120,558	-	120,558
Bond for the Reconstruction of a Free Argentina - CLASS 3 - Maturity 05-31-2026		9247		33	1	33		-		33	-	33
Subtotal BCRA Notes – In foreign currency				120,591		120,591		-		120,591	-	120,591
Private Securities – In pesos
Corporate Bond Arcor in Pesos Series 3. Maturity 12-15-2026		59072		-	2	-		343,673		-	-	-
Subtotal Private Securities - In pesos				-		-		343,673		-	-	-
Private Securities - In foreign currency
Corporate Bond CNH Industrial Capital Argentina Series 10 USD. Maturity 03-06-2028		59037		169,581	1	169,581		193,583		169,581	-	169,581
Subtotal Private Securities – In foreign currency				169,581		169,581		193,583		169,581	-	169,581
TOTAL DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS				463,963,812		463,963,812		330,018,138		463,963,812	-	463,963,812

- 132 -

EXHIBIT A

(Continued)

BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES

AS OF MARCH 31, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

				HOLDING						POSITION
				Fair	Fair	Accounting		Accounting		Position with		Financial
Account		Identification		value	value	balance		balance		no options	Options	position
					level	03.31.26		12.31.25
OTHER DEBT SECURITIES
MEASURED AT FAIR VALUE THROUGH OCI
Local:
Government Securities - In pesos
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 08-31-2026 (1)		9358		551,796,791	1	551,796,791		113,520,131		551,796,791	-	551,796,791
Argentine Treasury Bond in Pesos at Dual rate. Maturity 12-15-2026 (1)		9323		419,558,583	1	419,558,583		289,501,320		419,558,583	-	419,558,583
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 04-30-2026 (1)		9360		367,476,200	1	367,476,200		368,225,210		367,476,200	-	367,476,200
Argentine Treasury Bond in Pesos at Dual rate. Maturity 06-30-2026 (1)		9320		344,081,227	1	344,081,227		214,724,271		344,081,227	-	344,081,227
Argentine Treasury Bond in Pesos at Dual rate. Maturity 09-15-2026 (1)		9321		330,569,228	1	330,569,228		301,426,273		330,569,228	-	330,569,228
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 09-30-2027 (1)		9391		249,895,000	1	249,895,000		-		249,895,000	-	249,895,000
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 12-15-2026 (1)		9249		247,981,915	1	247,981,915		172,512,443		247,981,915	-	247,981,915
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 03-31-2027 (1)		9264		170,026,407	1	170,026,407		17,639,540		170,026,407	-	170,026,407
Argentine Treasury Bill Capitalizable in Pesos. Maturity 04-30-2026 (1)		9351		139,354,062	1	139,354,062		141,462,045		139,354,062	-	139,354,062
Argentine Treasury Bond in Pesos at TAMAR rate. Maturity 02-26-2027 (1)		9380		135,009,000	1	135,009,000		-		135,009,000	-	135,009,000
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 10-30-2026		9313		120,345,413	1	120,345,413		136,223,377		120,345,413	-	120,345,413
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 12-15-2027		9250		80,997,499	1	80,997,499		4,613,708		80,997,499	-	80,997,499
Treasury Bill adjusted by Cer. Maturity 11-30-2026		9371		77,000,000	1	77,000,000		-		77,000,000	-	77,000,000
Treasury Bill adjusted by Cer. Maturity 07-31-2026 (1)		9379		71,027,787	1	71,027,787		-		71,027,787	-	71,027,787
Argentine Treasury Bill Capitalizable in Pesos. Maturity 04-17-2026 (1)		9367		54,485,900	1	54,485,900		54,780,759		54,485,900	-	54,485,900
Argentine Treasury Bill Capitalizable in Pesos. Maturity 07-17-2026 (1)		9390		39,940,000	1	39,940,000		-		39,940,000	-	39,940,000
Argentine Treasury Bond in Pesos adjusted by Cer 0%. Maturity 06-30-2026 (1)		9240		39,289,005	1	39,289,005		30,576,044		39,289,005	-	39,289,005
Argentine Treasury Bond in Pesos at Fixed rate. Maturity 05-30-2030		9334		7,410,920	1	7,410,920		7,543,616		7,410,920	-	7,410,920
Argentine Treasury Bond in Pesos adjusted by Cer. Maturity 03-31-2026		9257		-	1	-		470,009,558		-	-	-
Argentine Treasury Bond in Pesos at Dual rate. Maturity 03-16-2026		9319		-	1	-		317,192,710		-	-	-
Subtotal Government Securities - In pesos				3,446,244,937		3,446,244,937		2,639,951,005		3,446,244,937	-	3,446,244,937
Government Securities – In foreign currency
AL30 Bond Local Law USD Step Up. Maturity 07-09--2030		5921		62,196,000	1	62,196,000		-		62,196,000	-	62,196,000
Argentine Treasury Bill in USD Zero Coupon. Maturity 01-16-2026		9327		-	1	-		5,182,964		-	-	-
Subtotal Government Securities – In foreign currency				62,196,000		62,196,000		5,182,964		62,196,000	-	62,196,000

- 133 -

EXHIBIT A

(Continued)

BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES

AS OF MARCH 31, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

				HOLDING						POSITION
				Fair	Fair	Accounting		Accounting		Position with
Account		Identification		value	value	balance		balance		no options	Options	Financial position
					level	03.31.26		12.31.25
OTHER DEBT SECURITIES (Continued)
Private Securities – In pesos
Corporate Bond Mercado Pago Series 1 in Pesos at TAMAR floating rate. Maturity 07-18-2026		58794		2,140,000	1	2,140,000		6,927,693		2,140,000	-	2,140,000
Corporate Bond Fiat Compañía Financiera Series 20 in Pesos. Maturity 01-03-2026		58274		-	2	-		716,770		-	-	-
Subtotal Private Securities - In pesos				2,140,000		2,140,000		7,644,463		2,140,000	-	2,140,000
Private Securities - In foreign currency
Corporate Bond CNH Industrial Capital Argentina Series 10 USD. Maturity 03-06-2028		59037		4,239,536	1	4,239,536		4,839,571		4,239,536	-	4,239,536
Corporate Bond 360 Energy Solar S.A. Series 4 USD at a fixed rate. Maturity 10-30-2027		58187		3,629,739	1	3,629,739		3,669,609		3,629,739	-	3,629,739
Corporate Bond Petroquimica Comodoro Rivadavia Series R USD. Maturity 10-22-2028		58155		3,526,032	2	3,526,032		3,745,476		3,526,032	-	3,526,032
Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 48 in USD. Maturity 05-03-2028		58507		3,488,007	2	3,488,007		3,991,048		3,488,007	-	3,488,007
Corporate Bond Luz De Tres Picos 4 in USD. Maturity 09-29-2026		56467		2,881,930	2	2,881,930		4,824,776		2,881,930	-	2,881,930
Corporate Bond Minera EXAR Series 1 in USD.  Maturity 11-11-2027		58210		2,835,194	1	2,835,194		3,144,750		2,835,194	-	2,835,194
Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 39 in USD. Maturity 07-14-2028		57194		2,761,007	2	2,761,007		3,069,244		2,761,007	-	2,761,007
Corporate Bond CAPEX S.A. Series 10 USD. Maturity 07-05-2027		57880		2,593,343	2	2,593,343		2,812,534		2,593,343	-	2,593,343
Corporate Bond CAPEX S.A. Series 11 USD. Maturity 06-17-2028		58728		2,125,990	2	2,125,990		2,359,890		2,125,990	-	2,125,990
Corporate Bond YPF Series 35 in USD. Maturity 02-27-2027		58484		1,702,949	1	1,702,949		1,929,120		1,702,949	-	1,702,949
Corporate Bond Petroquimica Comodoro Rivadavia Series O in USD. Maturity 09-22-2027		57379		1,559,642	2	1,559,642		1,706,710		1,559,642	-	1,559,642
Corporate Bond Petroquimica Comodoro Rivadavia S.A. Series T in USD. Maturity 07-21-2028		58798		1,424,241	1	1,424,241		1,633,954		1,424,241	-	1,424,241
Corporate Bond Ledesma Series 15 USD at fixed rate. Maturity 04-10-2027		58426		415,864	1	415,864		464,790		415,864	-	415,864
Corporate Bond John Deere Credit Cia Financiera S.A. Series X USD. Maturity 03-08-2026		57639		-	2	-		1,614,978		-	-	-
Subtotal Private Securities - In foreign currency				33,183,474		33,183,474		39,806,450		33,183,474	-	33,183,474
TOTAL SECURITIES AT FAIR VALUE THROUGH OCI				3,543,764,411		3,543,764,411		2,692,584,882		3,543,764,411	-	3,543,764,411

- 134 -

EXHIBIT A

(Continued)

BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES

AS OF MARCH 31, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

				HOLDING						POSITION
				Fair	Fair	Accounting		Accounting		Position with
Account		Identification		value	value	balance		balance		no options	Options	Financial position
					level	03.31.26		12.31.25
OTHER DEBT SECURITIES (Continued)
MEASURED AT AMORTIZED COST
Government Securities - In pesos
Argentine Treasury Bond in Pesos. Maturity 05-23-2027 (1)		9132		17,328,123	2	17,300,369		17,461,092		17,300,369	-	17,300,369
Argentine Treasury Bond in Pesos at Badlar Private rate 0.7%. Maturity 11-23-2027 (1)		9166		6,879,948	2	6,890,381		7,538,508		6,890,381	-	6,890,381
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 01-16-2026		9342		-	2	-		614,119,094		-	-	-
Subtotal Government Securities - In pesos				24,208,071		24,190,750		639,118,694		24,190,750	-	24,190,750
TOTAL SECURITIES AT AMORTIZED COST				24,208,071		24,190,750		639,118,694		24,190,750	-	24,190,750
TOTAL OTHER DEBT SECURITIES				3,567,972,482		3,567,955,161		3,331,703,576		3,567,955,161	-	3,567,955,161
EQUITY INSTRUMENTS
MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS
Local:
Private Securities - In pesos
Share BYMA- Bolsas y Mercados Argentinos S.A.				8,403,258	1	8,403,258		8,183,457		8,403,258	-	8,403,258
Share VALO- Banco de Valores S.A.				3,060,878	1	3,060,878		2,826,231		3,060,878	-	3,060,878
Subtotal Private Securities - In pesos				11,464,136		11,464,136		11,009,688		11,464,136	-	11,464,136
TOTAL EQUITY INSTRUMENTS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS				11,464,136		11,464,136		11,009,688		11,464,136	-	11,464,136
MEASURED AT FAIR VALUE THROUGH OCI
Local:
Private Securities - In pesos
Compensadora Electrónica S.A.				5,129,690	3	5,129,690		5,129,690		5,129,690	-	5,129,690
A3 Mercados S.A. (formerly Mercado Abierto Electrónico S.A.)				3,904,962	1	3,904,962		4,700,322		3,904,962	-	3,904,962
Seguro de Depósitos S.A.				536,324	3	536,324		395,207		536,324	-	536,324
Other				13,360	3	13,360		13,360		13,360	-	13,360
Subtotal Private Securities - In pesos				9,584,336		9,584,336		10,238,579		9,584,336	-	9,584,336
Foreign:
Private Securities - In foreign currency
Banco Latinoamericano de Exportaciones S.A.				1,428,270	2	1,428,270		1,433,715		1,428,270	-	1,428,270
Other				59,765	2	59,765		70,344		59,765	-	59,765
Subtotal Private Securities - In foreign currency				1,488,035		1,488,035		1,504,059		1,488,035	-	1,488,035
TOTAL EQUITY INSTRUMENTS MEASURED AT FAIR VALUE THROUGH OCI				11,072,371		11,072,371		11,742,638		11,072,371	-	11,072,371
TOTAL EQUITY INSTRUMENTS				22,536,507		22,536,507		22,752,326		22,536,507	-	22,536,507

(1) It represents securities fully or partially computed for minimum cash requirements, Note 41.1 to the separate financial statements.

- 135 -

EXHIBIT B

CLASSIFICATION OF LOANS AND OTHER FINANCING ACCORDING TO FINANCIAL PERFORMANCE

AND GUARANTEES RECEIVED

AS OF MARCH 31, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

Account			03.31.26		12.31.25
COMMERCIAL PORTFOLIO
Normal performance			7,075,717,910		6,883,807,024
	Preferred collaterals and counter-guarantees "A"		7,847,862		14,571,240
	Preferred collaterals and counter-guarantees "B"		37,647,875		34,865,566
	No preferred guarantees or counter guarantees		7,030,222,173		6,834,370,218
With special follow-up			3,986,697		11,946,292
Under observation			3,986,697		11,946,292
	Preferred collaterals and counter-guarantees "B"		485,565		-
	No preferred guarantees or counter guarantees		3,501,132		11,946,292
Troubled			5,373,689		9,726,455
	No preferred guarantees or counter guarantees		5,373,689		9,726,455
With high risk of insolvency			30,326,856		14,834,345
	Preferred collaterals and counter-guarantees "B"		45,980		-
	No preferred guarantees or counter guarantees		30,280,876		14,834,345
Uncollectible			703,751		1,153,148
	No preferred guarantees or counter guarantees		703,751		1,153,148
	TOTAL		7,116,108,903		6,921,467,264

- 136 -

EXHIBIT B

(Continued)

CLASSIFICATION OF LOANS AND OTHER FINANCING ACCORDING TO FINANCIAL PERFORMANCE

AND GUARANTEES RECEIVED

AS OF MARCH 31, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

Account			03.31.26		12.31.25
CONSUMER AND HOUSING PORTFOLIO
Normal performance			6,636,765,133		7,619,871,799
	Preferred collaterals and counter-guarantees "A"		1,038,492		2,089,921
	Preferred collaterals and counter-guarantees "B"		700,152,905		625,769,977
	No preferred guarantees or counter guarantees		5,935,573,736		6,992,011,901
Low risk			356,231,024		343,349,431
	Preferred collaterals and counter-guarantees "A"		-		8,904
	Preferred collaterals and counter-guarantees "B"		11,157,603		9,867,494
	No preferred guarantees or counter guarantees		345,073,421		333,473,033
Low risk - with special follow-up			28,209,808		17,575,247
	Preferred collaterals and counter-guarantees "B"		35,004		63,308
	No preferred guarantees or counter guarantees		28,174,804		17,511,939
	Preferred collaterals and counter-guarantees "B"
Medium risk			310,015,558		304,985,560
	Preferred collaterals and counter-guarantees "A"		8,136		-
	Preferred collaterals and counter-guarantees "B"		2,580,868		1,222,278
	No preferred guarantees or counter guarantees		307,426,554		303,763,282
High risk			496,153,569		331,265,382
	Preferred collaterals and counter-guarantees "B"		9,424,236		11,339,802
	No preferred guarantees or counter guarantees		486,729,333		319,925,580
Uncollectible			36,466,979		22,315,787
	Preferred collaterals and counter-guarantees "A"		344		376
	Preferred collaterals and counter-guarantees "B"		7,291,360		4,951,743
	No preferred guarantees or counter guarantees		29,175,275		17,363,668
TOTAL			7,863,842,071		8,639,363,206
TOTAL GENERAL			14,979,950,974		15,560,830,470

- 137 -

EXHIBIT C

CONCENTRATION OF LOANS AND OTHER FINANCING

AS OF MARCH 31, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

			03.31.26				12.31.25
					% over				% over
	Number of customers		Debt		total		Debt		total
			balance		portfolio		Balance		portfolio
	10 largest customers		1,498,102,979		10.00 %		1,695,843,433		10.90 %
	50 following largest customers		2,349,979,054		15.69 %		2,196,449,762		14.12 %
	100 following largest customers		1,283,491,887		8.57 %		1,357,811,056		8.73 %
	All other customers		9,848,377,054		65.74 %		10,310,726,219		66.25 %
	TOTAL		14,979,950,974		100.00 %		15,560,830,470		100.00 %

- 138 -

EXHIBIT D

BREAKDOWN BY TERM OF LOANS AND OTHER FINANCING

AS OF MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements) (1)

(Translation of Financial statements originally issued in Spanish – See Note 42)

			Terms remaining to maturity
		Portfolio	1	3	6	12	24	more than
	ACCOUNT	due	month	months	months	months	months	24	TOTAL
								months
	Non-financial Government sector	-	5,525,760	8,516	12,774	25,548	17,032	-	5,589,630
	Financial sector	-	297,500,139	45,639,875	65,213,093	129,214,359	89,509,357	6,278,466	633,355,289
	Non-financial Private Sector and Residents Abroad	787,479,605	4,847,313,299	2,259,230,080	1,746,132,045	1,678,091,126	1,707,127,760	3,701,356,770	16,726,730,685
	TOTAL	787,479,605	5,150,339,198	2,304,878,471	1,811,357,912	1,807,331,033	1,796,654,149	3,707,635,236	17,365,675,604
		-
	(1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges.

BREAKDOWN BY TERM OF LOANS AND OTHER FINANCING

AS OF DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements) (1)

(Translation of Financial statements originally issued in Spanish – See Note 42)

			Terms remaining to maturity
		Portfolio	1	3	6	12	24	more than
ACCOUNT		due	month	months	months	months	months	24	TOTAL
								months
	Non-financial Government sector	-	3,409,954	9,320	13,980	27,960	32,620	-	3,493,834
	Financial sector	-	262,307,660	87,605,282	75,860,265	136,170,186	114,974,195	3,516,361	680,433,949
	Non-financial Private Sector and Residents Abroad	611,868,390	5,767,265,585	2,259,332,427	2,416,065,244	1,655,580,754	1,796,755,431	3,660,230,001	18,167,097,832
	TOTAL	611,868,390	6,032,983,199	2,346,947,029	2,491,939,489	1,791,778,900	1,911,762,246	3,663,746,362	18,851,025,615
	1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges.

- 139 -

EXHIBIT H

CONCENTRATION OF DEPOSITS

AS OF MARCH 31, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

			03.31.26			12.31.25
				% over			% over
	Number of customers		Debt	total		Debt	total
			balance	portfolio		balance	portfolio
	10 largest customers		4,040,047,444	23.04 %		3,984,937,580	21.11 %
	50 following largest customers		2,790,597,843	15.91 %		2,874,937,357	15.23 %
	100 following largest customers		960,188,863	5.48 %		1,064,520,212	5.64 %
	All other customers		9,745,251,105	55.57 %		10,953,412,933	58.02 %
	TOTAL		17,536,085,255	100.00 %		18,877,808,082	100.00 %

- 140 -

EXHIBIT I

BREAKDOWN OF FINANCIAL LIABILITIES BY REMAINING TERMS

AS OF MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements) (1)

(Translation of Financial statements originally issued in Spanish – See Note 42)

	Terms remaining to maturity
	1	3	6	12	24	more than
ITEMS	month	months	months	months	months	24 months	TOTAL
Deposits	15,932,741,627	1,568,470,393	134,191,942	163,894,975	926	-	17,799,299,863
Non-financial Government sector	726,985,259	73,078,183	-	2,091,850	-	-	802,155,292
Financial sector	11,313,894	-	-	-	-	-	11,313,894
Non-financial Private Sector and Residents Abroad	15,194,442,474	1,495,392,210	134,191,942	161,803,125	926	-	16,985,830,677
Liabilities at fair value through profit or loss	35,117,694	-	-	-	-	-	35,117,694
Derivative instruments	13,993,483	-	-	-	-	-	13,993,483
Other financial liabilities	1,815,624,748	730,184	1,029,832	1,572,709	2,178,066	24,820,710	1,845,956,249
Financing received from the BCRA and other financial institutions	49,441,524	72,423,161	68,729,284	1,174,167	-	-	191,768,136
Corporate bonds issued	274,664,993	132,660,155	-	88,997,415	-	-	496,322,563
TOTAL	18,121,584,069	1,774,283,893	203,951,058	255,639,266	2,178,992	24,820,710	20,382,457,988
(1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges.

BREAKDOWN OF FINANCIAL LIABILITIES BY REMAINING TERMS

AS OF DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements) (1)

(Translation of Financial statements originally issued in Spanish – See Note 42)

	Terms remaining to maturity
	1	3	6	12	24	more than
ACCOUNTS	month	months	months	months	months	24 months	TOTAL
Deposits	17,093,107,203	1,416,040,748	544,227,530	129,019,101	15,878	-	19,182,410,460
Non-financial Government sector	521,356,475	2,504,155	-	-	-	-	523,860,630
Financial sector	9,957,289	-	-	-	-	-	9,957,289
Non-financial Private Sector and Residents Abroad	16,561,793,439	1,413,536,593	544,227,530	129,019,101	15,878	-	18,648,592,541
Derivative instruments	7,029,989	-	-	-	-	-	7,029,989
Repo transactions and surety bonds	485,609,168	-	-	-	-	-	485,609,168
Other financial institutions	485,609,168	-	-	-	-	-	485,609,168
Other financial liabilities	1,842,294,406	935,130	1,283,908	2,159,750	2,812,115	29,219,536	1,878,704,845
Financing received from the BCRA and other financial institutions	79,818,895	222,445,535	97,233,288	1,652,707	-	-	401,150,425
Corporate bonds issued	524,501,565	-	-	-	-	-	524,501,565
TOTAL	20,032,361,226	1,639,421,413	642,744,726	132,831,558	2,827,993	29,219,536	22,479,406,452
(1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges.

- 141 -

EXHIBIT J

PROVISIONS

AS OF MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

							Decreases
	Accounts		Balances at the beginning of the year		Increases		Reversals		Uses		Monetary gain (loss) generated by provisions		Balances as of 03.31.26
	INCLUDED IN LIABILITIES
	- Provisions for contingent commitments (1)		23,906,089		-		2,027,664		-		(1,959,075)		19,919,350
	- For administrative, disciplinary and criminal penalties		5,472		-		-		-		(472)		5,000
	- Provisions for termination plans		2,621,200		-		-		-		(226,146)		2,395,054
	- Other		27,754,477		3,976,515	(2)	89,789		646,702		(2,607,890)		28,386,611
	TOTAL PROVISIONS		54,287,238		3,976,515		2,117,453		646,702		(4,793,583)		50,706,015
(1)	Set up in compliance with the provisions of Communication “A” 6868 of the BCRA.
(2)	Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits).

PROVISIONS

AS OF DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

							Decreases				Monetary gain (loss) generated by provisions
	Accounts		Balances at the beginning of the year		Increases		Reversals		Uses				Balances as of 12.31.25
	INCLUDED IN LIABILITIES
	- Provisions for contingent commitments (1)		32,795,955		-		246,444		-		(8,643,422)		23,906,089
	- For administrative, disciplinary and criminal penalties		7,198		-		-		-		(1,726)		5,472
	- Provisions for termination plans		2,519,984		848,348		-		-		(747,132)		2,621,200
	- Other		32,346,105		16,949,267	(2)	1,051,944		11,932,033		(8,556,918)		27,754,477
	TOTAL PROVISIONS		67,669,242		17,797,615		1,298,388		11,932,033		(17,949,198)		54,287,238
(1)	Set up in compliance with the provisions of Communication “A” 6868 of the BCRA.
(2)	Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits).

- 142 -

EXHIBIT L

BALANCES IN FOREIGN CURRENCY

AS OF MARCH 31, 2026 AND DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

ACCOUNTS				TOTAL	AS OF 03.31.26    (per currency)					TOTAL
				AS OF						AS OF
ASSETS				03.31.26	Dollar	Euro	Real	Other		12.31.25
Cash and deposits in banks				3,187,326,802	3,102,332,734	80,589,515	646,766	3,757,787		3,821,962,842
Debt securities at fair value through profit or loss				15,494,116	15,494,116	-	-	-		16,207,464
Other financial assets				25,966,578	25,779,711	186,867	-	-		27,865,412
Loans and other financing				3,925,272,289	3,917,164,699	8,107,590	-	-		3,675,460,431
Non-financial Government sector				1,224,925	5,222	1,219,703	-	-		3,827
Other financial institutions				9,936	9,936	-	-	-		1,485
Non-financial Private Sector and Residents Abroad				3,924,037,428	3,917,149,541	6,887,887	-	-		3,675,455,119
Other debt securities				95,379,474	95,379,474	-	-	-		44,989,414
Financial assets pledged as collateral				175,609,717	175,609,717	-	-	-		165,507,847
Investments in Equity Instruments				1,488,035	1,428,270	59,765	-	-		1,504,059
TOTAL ASSETS				7,426,537,011	7,333,188,721	88,943,737	646,766	3,757,787		7,753,497,469
				TOTAL	AS OF 03.31.26    (per currency)					TOTAL
				AS OF						AS OF
LIABILITIES				03.31.26	Dollar	Euro	Real	Other		12.31.25
Deposits				6,677,829,021	6,609,938,543	67,890,478	-	-		6,971,869,796
Non-financial Government sector				577,327,422	577,317,384	10,038	-	-		108,508,931
Financial sector				5,764,072	5,751,719	12,353	-	-		4,692,895
Non-financial Private Sector and Residents Abroad				6,094,737,527	6,026,869,440	67,868,087	-	-		6,858,667,970
Other financial liabilities				277,670,230	272,255,807	4,128,986	-	1,285,437		232,743,055
Financing received from the BCRA and other financial institutions				187,660,641	181,148,357	6,512,284	-	-		337,892,067
Corporate bonds issued				269,218,185	269,218,185	-	-	-		278,081,331
Other non-financial liabilities				63,813,840	44,781,788	19,031,199	-	853		101,112,822
TOTAL LIABILITIES				7,476,191,917	7,377,342,680	97,562,947	-	1,286,290		7,921,699,071

- 143 -

EXHIBIT O

DERIVATIVES

AS OF MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

Type of contract

Purpose of the Transactions

Underlying Asset

Type of Settlement

Scope of Negotiations or Counterparty

Weighted Average Term Originally Agreed

Residual Weighted Average Term

Weighted Average Term of Differences Settlement

Amount (1)

SWAPS

Financial transactions own account

Other

Upon maturity of differences

OTC - Residents in the country - Financial sector

15

4

54

11,111,111

FUTURES

Financial transactions own account

Foreign currency

Daily differences

A3 Mercados

5

2

1

784,558,800

FUTURES

Financial transactions own account

Foreign currency

Upon maturity of differences

OTC – Residents abroad -

1

1

43

20,741,367

FUTURES

Financial transactions own account

Foreign currency

Upon maturity of differences

OTC - Residents in the country - Non-financial sector

7

2

196

459,663,798

(1)

Sum of absolute values in thousands of pesos of notional values negotiated.

DERIVATIVES

AS OF DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

Type of contract

Purpose of the Transactions

Underlying Asset

Type of Settlement

Scope of Negotiations or Counterparty

Weighted Average Term Originally Agreed

Residual Weighted Average Term

Weighted Average Term of Differences Settlement

Amount (1)

SWAPS

Financial transactions own account

Other

Upon maturity of differences

OTC - Residents in the country - Financial sector

14

5

55

19,821,203

REPOS (2)

Financial transactions own account

Other

Upon maturity of differences

OTC – Residents in the country – Financial sector

1

1

3

309,774,032

FUTURES

Financial transactions own account

Foreign currency

Daily differences

A3 Mercados

5

2

1

1,235,882,663

FUTURES

Financial transactions own account

Foreign currency

Upon maturity of differences

OTC – Residents in the country

1

1

42

9,583,309

FUTURES

Financial transactions own account

Foreign currency

Upon maturity of differences

OTC - Residents in the country - Non-financial sector

6

3

190

716,251,089

(1)

Sum of absolute values in thousands of pesos of notional values negotiated.

(2)

Although these transactions do not correspond to derivative financial instruments, they are exposed upon request of the BCRA. See Note 7 to the separate interim statement of financial position.

- 144 -

EXHIBIT R

ADJUSTMENT TO IMPAIRMENT LOSS - ALLOWANCES FOR LOAN LOSSES

AS OF MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

			ECL of remaining life of the financial asset
Accounts	Balances as of 12.31.25	ECL for the following	FI with significant	FI with credit	Monetary gain (loss)		Balances as of 03.31.26
		12 months	increase of	impairment	generated by
			credit risk		allowances
Other financial assets	2,627,867	-	-	116,668	(226,490)		2,518,045
Loans and other financing	699,794,839	(39,029,591)	(1,895,467)	188,832,269	(66,001,236)		781,700,814
Other financial institutions	34,919,248	(18,016,495)	(747,104)	(905,279)	(1,827,776)		13,422,594
Non-financial Private Sector and Residents Abroad	664,875,591	(21,013,096)	(1,148,363)	189,737,548	(64,173,460)		768,278,220
Overdrafts	18,880,509	(910,589)	2,930,755	549,852	(1,554,504)		19,896,023
Instruments	34,835,708	(1,765,770)	608,985	703,880	(3,155,476)		31,227,327
Mortgage loans	17,425,578	(484,996)	50,952	827,815	(1,506,882)		16,312,467
Pledge loans	9,245,152	(466,048)	61,898	1,015,136	(825,471)		9,030,667
Consumer loans	267,530,068	(15,023,767)	(3,376,879)	82,618,512	(25,461,030)		306,286,904
Credit cards	242,798,833	(13,172,589)	(127,182)	63,177,389	(23,394,616)		269,281,835
Finance leases	2,635,660	(43,096)	233,071	306,826	(231,827)		2,900,634
Other	71,524,083	10,853,759	(1,529,963)	40,538,138	(8,043,654)		113,342,363
Other debt securities	144,268	(70,834)	-	-	(10,114)		63,320
Contingent commitments	23,906,089	(985,351)	(1,146,537)	104,224	(1,959,075)		19,919,350
TOTAL ALLOWANCES	726,473,063	(40,085,776)	(3,042,004)	189,053,161	(68,196,915)		804,201,529

ADJUSTMENT TO IMPAIRMENT LOSS - ALLOWANCES FOR LOAN LOSSES

AS OF DECEMBER 31, 2025

(Amounts stated in thousands of Argentine pesos in constant currency – Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 42)

			ECL of remaining life of the financial asset
Accounts	Balances as of 12.31.24	ECL for the following	FI with significant	FI with credit	Monetary gain (loss)		Balances as of 12.31.25
		12 months	increase of	impairment	generated by
			credit risk		allowances
Other financial assets	2,270,829	(528,457)	-	1,491,935	(606,440)		2,627,867
Loans and other financing	243,173,658	31,196,601	48,671,697	487,630,412	(110,877,529)		699,794,839
Other financial institutions	18,811,664	21,402,271	1,570,535	223,155	(7,088,377)		34,919,248
Non-financial Private Sector and Residents Abroad	224,361,994	9,794,330	47,101,162	487,407,257	(103,789,152)		664,875,591
Overdrafts	9,601,247	96,721	(295,972)	13,285,819	(3,807,306)		18,880,509
Instruments	18,522,499	(6,434,892)	1,996,488	26,161,440	(5,409,827)		34,835,708
Mortgage loans	12,936,961	1,309,668	3,721,326	3,508,056	(4,050,433)		17,425,578
Pledge loans	1,840,472	188,501	131,238	8,482,462	(1,397,521)		9,245,152
Consumer loans	66,169,474	9,064,230	20,235,082	210,944,081	(38,882,799)		267,530,068
Credit cards	98,457,268	2,652,147	13,709,361	170,793,952	(42,813,895)		242,798,833
Finance leases	881,507	247,392	182,563	1,637,990	(313,792)		2,635,660
Other	15,952,566	2,670,563	7,421,076	52,593,457	(7,113,579)		71,524,083
Other debt securities	225,814	(39,998)	-	-	(41,548)		144,268
Contingent commitments	32,795,955	(2,334,996)	1,609,769	478,782	(8,643,421)		23,906,089
TOTAL ALLOWANCES	278,466,256	28,293,150	50,281,466	489,601,129	(120,168,938)		726,473,063

- 145 -

REPORTING SUMMARY FOR

THE PERIOD ENDED MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 55 to the consolidated financial statements)

This reporting summary was prepared on the basis of the consolidated condensed interim financial statements of the Bank 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:

a) Within the framework of the convergence process to IFRS Accounting Standards established by Communication “A” 6114, as amended and supplemented, the BCRA provided that for fiscal years starting on or after January 1, 2020, financial institutions defined as “Group A” according to BCRA regulations, as such is the case of the Entity, are required to start to apply paragraph 5.5 “Impairment” of IFRS 9 “Financial Instruments” (paragraphs B5.5.1 through B5.5.55) except for exposures to the public sector, considering the exclusion set forth by Communication “A” 6847.

Had the abovementioned paragraph 5.5. “Impairment” been applied in full, according to an estimate made by the Entity, as of March 31, 2026 and December 31, 2025, its shareholders’ equity would have been reduced by 272,628 and 528,233, 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 as of March 31, 2026 have been approved by the Board of Directors of Banco BBVA Argentina S.A. on May 26, 2026.

Likewise, the BCRA by means of Communications "A" 6323 and 6324 established guidelines for the preparation and presentation of financial statements of financial Institutions for the fiscal years beginning on January 1, 2018, including additional information requirements as well as the information to be presented in the form of exhibits.

As a consequence of the application of those standards, the Bank prepares its financial statements according to the new financial reporting framework set forth by the BCRA as of March 31, 2026 and December 31, 2025.

Banco BBVA Argentina S.A. (NYSE; A3 Mercados S.A. (former Mercado Abierto Electrónico S.A.); BYMA: BBAR; Latibex: XBBAR) is a subsidiary of the BBVA Group, its majority shareholder since 1996. In Argentina, it has been one of the major financial institutions since 1886. BBVA Argentina offers retail and corporate banking services to a broad customer base, including individuals, small-to-medium sized companies, and large corporations. As of March 31, 2026, the Entity's total assets, liabilities and shareholders' equity amounted to 25,712,006,926; 21,688,413,927; and 3,895,184,128; respectively.

- 146 -

REPORTING SUMMARY FOR

THE PERIOD ENDED MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 55 to the consolidated financial statements)

The Entity offers its products and services through a wide multi-channel distribution network with presence in all the provinces in Argentina and the City of Buenos Aires, with more than 3.76 million active customers as of March 31, 2026. That network includes 234 branches providing services to the retail segment and also to small and medium sized-enterprises and organizations.

Corporate Banking is divided by industry sector: Consumers, Heavy Industries and Energy, providing customized services for large companies. To supplement the distribution network, the Entity has 868 ATMs, 890 self-service terminals, 15 in-company banks, one point of Customer service booths. Moreover, it has a telephone banking service, a modern, safe and functional Internet banking platform and a mobile banking app. As regards payroll, Banco BBVA Argentina S.A. has 6,555 employees, including 147 employees of BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión, PSA Finance Argentina Compañía Financiera S.A. and Volkswagen Financial Services Compañía Financiera S.A. (active employees at the end of the month, including structural and temporary. Expatriate employees are excluded).

The loan portfolio net of allowance for loan losses totaled $ 15,067,585,974 as of March 31, 2026, reflecting a 25.16% increase as compared to the previous year.

As it relates to consumer loans, including mortgage loans, credit cards, consumer loans and pledge loans, the latter jointly with mortgage loans increased the most, by 243.55% in the case of pledge loans and 76.37% in case of mortgage loans, compared with March 31, 2025.

Banco BBVA Argentina S.A.'s consolidated market share in private-sector financing was 12.15% at fiscal period- end, based on the BCRA's daily information (principal balance as of the last day of each consolidated quarter).

In terms of portfolio quality, the Bank managed to obtain very good ratios. As for the nonperforming portfolio (nonperforming financing/total financing) stood at 5.60%, with a 88.41% hedge level (total allowances/nonperforming financing) as of March 31, 2026.

The exposure for securities as of March 31, 2026 totaled $ 4,043,742,916.

In terms of liabilities, customers’ resources totaled $ 17,460,551,427, with a 19.98% increase over the last twelve months.

Banco BBVA Argentina S.A.'s consolidated market share in private-sector financing was 9.93% at fiscal period- end, based on the information provided by the BCRA on a daily basis (principal amount as of the last day of each quarter).

Breakdown of changes in the main income/loss items

Banco BBVA Argentina S.A. recorded an accumulated profit of 85,223,856 as of March 31, 2026, representing a return on average shareholders' equity of 8.31%, a return on average assets of 1.19%, and a return on average liabilities of 1.32%.

- 147 -

REPORTING SUMMARY FOR

THE PERIOD ENDED MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 55 to the consolidated financial statements)

Accumulated net interest income totaled 879,880,039, representing an increase of 22.57% compared to March 2025 This increase was driven by higher interest income from other loans and interest on notes receivable. The increase was partially offset by higher interest expense related to certificates of deposits and interest on other financial liabilities.

Accumulated net commission income totaled 169,784,023 accounting for a 28.30% increase compared to March 2025. This increase was due to higher commissions linked to credit card commitments. This increase in commission income was partially offset by lower commission expenses.

Accumulated administrative expenses and personnel benefits totaled 352,819,730, up by 0.55% vis-a-vis March 2025. This increase was due to higher expenses for personnel compensation and bonuses and IT. This increase was offset by lower expenses for contracted administrative services and armored transportation services.

Prospects

Looking ahead to 2026, BBVA Research maintains its GDP growth forecast at 3%, expecting investment and exports to be the main drivers of growth in this new phase. Regarding inflation, higher than expexted increases in price indices during the first months of 2026, with the year-on-year inflation rate reaching 32.6% in March, have led BBVA Research to revise its year-end inflation forecast upward to 29% from 24%. However, April inflation came in at lower levels, with expectations that this trend will continue.

The banking system continues to grow in nominal terms, although higher inflation has resulted in more moderate growth in loan and deposit volumes compared to previous quarters, while also reflecting the seasonal slowdown typically observed during the first months of the year. As of March 31, 2026, total system lending decreased by 4.8% in real terms compared to December 2025. Likewise, deposits within the system also declined in real terms, recording a quarterly decrease of 9.0% as of March-end. Finally, the system-wide nonperforming loan ratio increased as a result of the continued deterioration in household lending portfolios, reaching 6.4% as of February 2026.

BBVA Argentina currently has the necessary tools to lead the market, supported by strong liquidity and capital positions, as reflected in a Common Equity Tier 1 (CET1) ratio of 18.8%. Against this backdrop of financial strength, the Bank is moving forward with confidence and determination in response to the new fiscal and monetary environment. Looking ahead to the coming quarters, the Bank will continue to actively monitor its operations with the objective of capturing the recovery in loan demand, consolidating its leading position, and strengthening its role as a key provider of financing within the Argentine financial system.

- 148 -

REPORTING SUMMARY FOR

THE PERIOD ENDED MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 55 to the consolidated financial statements)

CONSOLIDATED BALANCE SHEET STRUCTURE COMPARATIVE
WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS
(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.)
		03.31.26		03.31.25		03.31.24
Total assets		25,712,006,926		21,599,485,802		16,757,818,793
Total liabilities		21,688,413,927		17,863,594,852		12,364,258,902
Shareholders’ Equity Parent		3,895,184,128		3,671,114,366		4,338,919,254
Shareholders’ Equity Minority interest		128,408,871		64,776,584		54,640,637
Total liabilities + Shareholders’ Equity Parent		25,712,006,926		21,599,485,802		16,757,818,793

- 149 -

REPORTING SUMMARY FOR

THE PERIOD ENDED MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 55 to the consolidated financial statements)

CONSOLIDATED STATEMENT OF INCOME STRUCTURE COMPARATIVE
WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS
(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.)
	03.31.26		03.31.25		03.31.24
Net interest income	879,880,039		717,834,438		1,628,883,456
Net commission income	169,784,023		132,330,249		104,428,265
Net income/(loss) from measurement of financial instruments at fair value through profit or loss	21,209,793		42,700,580		57,630,407
Net income/(loss) from write-down of assets at amortized cost and at fair value through OCI	(2,759,442)		106,273,904		130,110,058
Foreign exchange and gold gains	53,327,092		10,786,000		21,151,726
Other operating income	65,590,823		51,462,776		58,687,697
Loan loss allowance	(244,847,600)		(127,077,361)		(55,580,403)
Net operating income	942,184,728		934,310,586		1,945,311,206
Personnel benefits	(186,502,033)		(160,702,396)		(185,697,251)
Administrative expenses	(166,317,697)		(194,064,316)		(213,523,485)
Asset depreciation and impairment	(32,151,023)		(27,593,156)		(21,256,826)
Other operating expenses	(202,954,680)		(179,661,519)		(219,723,403)
Operating income	354,259,295		372,289,199		1,305,110,241
Income/(loss) from associates and joint ventures	(3,754,216)		980,579		(5,966,238)
Loss on net monetary position	(218,529,919)		(198,437,035)		(1,179,078,284)
Income before income tax from continuing activities	131,975,160		174,832,743		120,065,719
Income tax from continuing activities	(46,751,304)		(66,615,465)		(49,450,926)
Net income from continuing activities	85,223,856		108,217,278		70,614,793
Net income for the period	85,223,856		108,217,278		70,614,793

- 150 -

REPORTING SUMMARY FOR

THE PERIOD ENDED MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 55 to the consolidated financial statements)

CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME STRUCTURE COMPARATIVE
WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS
(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.)
		03.31.26		03.31.25		03.31.24
Net income for the period		85,223,856		108,217,278		70,614,793
Other comprehensive income components to be reclassified to income/(loss) for the period:
Share in Other Comprehensive Income from associates and joint ventures at equity method
Income for the period on the Share in OCI from associates and joint ventures at equity method-		116,532		-		-
Income tax		(40,765)		-		-
		75,767		-		-
Profit or losses from financial instruments at fair value through OCI
Income / (Loss) for the period from financial instruments at fair value through OCI		90,154,736		(121,158,149)		(192,579,997)
Reclassification adjustment for the period		2,815,622		(106,273,904)		(129,308,922)
Income tax		(32,539,625)		79,601,219		179,910,278
		60,430,733		(147,830,834)		(141,978,641)
Other comprehensive income components not to be reclassified to income/(loss) for the period:
Income or loss on equity instruments at fair value through OCI (Paragraph 5.7.5, IFRS 9)
Income for the period from financial instruments at fair value through OCI		(590,987)		2,171,300		93,802
		(590,987)		2,171,300		93,802
Total Other Comprehensive Income / (Loss) for the period		59,915,513		(145,659,534)		(141,884,839)
Total comprehensive income / (loss)		145,139,369		(37,442,256)		(71,270,046)
Total Comprehensive income / (loss):
Attributable to owners of the Bank		138,295,009		(41,653,877)		(69,578,110)
Attributable to non-controlling interests		6,844,360		4,211,621		(1,691,936)

- 151 -

REPORTING SUMMARY FOR

THE PERIOD ENDED MARCH 31, 2026

(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5. to the consolidated condensed interim financial statements)

(Translation of Financial statements originally issued in Spanish – See Note 55 to the consolidated financial statements)

	CONSOLIDATED CASH FLOW STRUCTURE COMPARATIVE
	WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS
	(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.)
		03.31.26		03.31.25		03.31.24
Total cash flows (used in)/generated by operating activities		(5,242,306)		(691,216,788)		875,180,030
Total cash flows used in investing activities		(26,631,357)		(23,924,907)		(50,038,337)
Total cash flows  (used in)/generated by financing activities		(360,395,919)		258,776,728		(57,567,575)
Effect of exchange rate changes		(390,771,224)		(63,426,567)		(411,178,548)
Effect of net monetary income/(loss) of cash and cash equivalents		(412,585,121)		(295,678,580)		(1,307,580,060)
Total cash generated/(used) during the period		(1,195,625,927)		(815,470,114)		(951,184,490)

	STATISTICAL DATA COMPARATIVE
	(Variation of balances over the previous fiscal year)
		03.31.26 / 03.31.25		03.31.25/ 03.31.24		03.31.24/ 03.31.23
Total loans		25.16 %		123.02 %		(21.17) %
Total deposits		19.98 %		47.38 %		(21.67) %
Income/(loss)		(21.25) %		53.25 %		(41.38) %
Shareholders' Equity		7.70 %		(14.97) %		19.15 %

		RATIOS COMPARATIVE
				03.31.26		03.31.25		03.31.24
Solvency (a)				18.55 %		20.91 %		35.53 %
Liquidity(b)				45.52 %		47.58 %		92.04 %
Tied-up capital(c)				33.02 %		33.31 %		28.76 %
Indebtedness (d)				5.39		4.78		2.81

  Pistrelli, Henry Martin y Asociados S.A. 25 de mayo 487 - C1002ABI Buenos Aires, Argentina Tel: (54-11) 4318-1600/4311-6644 Fax: (54-11) 4318-1777/4510-2220 ey.com

REPORT ON THE REVIEW OF INTERIM CONDENSED

CONSOLIDATED FINANCIAL STATEMENTS

To the Directors of

BANCO BBVA ARGENTINA S.A.

CUIT (Argentine taxpayer identification number): 30-50000319-3

Registered office: Av. Córdoba 111

City of Buenos Aires, Argentina

I. Report on the financial statements

Introduction

1. We have reviewed the accompanying interim condensed consolidated financial statements of BANCO BBVA ARGENTINA S.A. (the “Bank”) and its subsidiaries, which comprise: (a) the condensed consolidated statement of financial position as of March 31, 2026, (b) the condensed consolidated statements of income and other comprehensive income, the changes in shareholders’ equity and cash flows for the three-month period then ended, and (c) a summary of significant accounting policies and other explanatory information included in the notes and exhibits that supplement them.

Responsibility of the Bank’s Management and Board of Directors in connection with the financial statements

2. The Bank’s Board of Directors and Management are responsible for the preparation and presentation of the financial statements mentioned in paragraph 1, in conformity with the financial reporting framework set forth by the Central Bank of Argentina (BCRA) which, as indicated in note 2 to the financial statements mentioned in paragraph 1, is based on IFRS (International Financial Reporting Standards), and in particular for the condensed interim financial statements on the International Accounting Standard (“IAS”) 34 "Interim Financial Reporting", as issued by the IASB (International Accounting Standards Board) and adopted by the FACPCE (Argentine Federation of Professional Councils in Economic Sciences), including the exceptions established by the BCRA explained in such note. The Bank’s Board of Directors and Management are also responsible for the internal control they may deem necessary for the interim financial statements to be prepared free of material misstatements, whether due to errors or irregularities.

Auditors’ responsibility

3. Our responsibility is to conclude on the financial statements mentioned in paragraph 1 based on our review, which was performed in accordance with the provisions of FACPCE Technical Resolution No. 37 and with

  Pistrelli, Henry Martin y Asociados S.A. 25 de mayo 487 - C1002ABI Buenos Aires, Argentina Tel: (54-11) 4318-1600/4311-6644 Fax: (54-11) 4318-1777/4510-2220 ey.com

4. BCRA minimum external auditing standards applicable to the review of interim financial statements and in compliance with the ethical requirements relevant to the audit of the Bank’s annual financial statements. A review of interim financial statements consists of making inquiries, mainly from the persons in charge of accounting and financial issues, as well as applying analytical procedures and other review procedures. The scope of a review is considerably narrower than that of a financial statements audit, therefore, we cannot obtain reasonable assurance that we will become aware of all the material issues that may arise in an audit. Therefore, we do not express an audit opinion.

Conclusion

5. Based on our review, nothing came to our attention making us believe that the financial statements mentioned in paragraph 1 are not prepared, in all material respects, in accordance with the financial reporting framework set forth by the BCRA and referred to in paragraph 2.

Emphasis on certain aspects disclosed in the financial statements

6. We would like to draw attention to the information contained in Note 2. “Basis for the preparation of these financial statements and applicable accounting standards – Applicable Accounting Standards” where the Bank quantifies the effects of the application of section 5.5 “Impairment in value” of IFRS 9 “Financial instruments” to financial assets that comprise exposures to the public sector, which were temporarily excluded from such application through BCRA Communiqué “A” 6847, which is explained in the note.

This issue does not change the conclusion stated in paragraph 4, but it should be considered by the users of IFRS for interpreting the accompanying financial statements mentioned in paragraph 1.

7. As further explained in Note 55. to the condensed consolidated interim financial statements mentioned in paragraph 1., certain accounting practices used by the Bank to prepare the accompanying financial statements conform with the financial reporting framework set forth by the BCRA but may not conform with the accounting principles generally accepted in other countries.

Other matters

8. We also issued a separate report on the interim condensed separate financial statements of BANCO BBVA ARGENTINA S.A. as of the same date and for the same periods indicated in paragraph 1.

  Pistrelli, Henry Martin y Asociados S.A. 25 de mayo 487 - C1002ABI Buenos Aires, Argentina Tel: (54-11) 4318-1600/4311-6644 Fax: (54-11) 4318-1777/4510-2220 ey.com

II. Report on other legal and regulatory requirements

In compliance with current regulations, we further report that:

a) The condensed consolidated financial statements mentioned in paragraph 1 are being transcribed to the Book of Balance Sheets for Publication and result from books kept, in their formal respects, in conformity with current regulations considering what is mentioned in note 2.7.

b) As of March 31, 2026, liabilities accrued in contributions to the Integrated Pension Fund System, as recorded in the Bank’s accounting books, amounted to ARS 6,018,683,009, none of which was due and payable as of that date.

c) The information included in the “Consolidated Balance Sheet Structure”, the “Consolidated Statement of Income Structure” and the “Consolidated Cash Flows Structure” of the Reporting Summary for the period ended March 31, 2026, filed by the Bank jointly with the financial statements to comply with CNV (Argentine Securities Commission) regulations, arises from the Bank’s accompanying interim condensed consolidated financial statements as of March 31, 2026 and as of March 31, 2025 and 2024, which are not included as exhibits.

d) As stated in note 49 to the accompanying condensed consolidated financial statements, the Bank carries shareholders’ equity and a contra account to eligible assets that exceed the minimum amounts required by relevant CNV regulations for these items as of March 31, 2026.

City of Buenos Aires

May 26, 2026

PISTRELLI, HENRY MARTIN Y ASOCIADOS S.A.

C.P.C.E.C.A.B.A. Vol. 1 - Fo. 13

JAVIER J. HUICI

Partner

Certified Public Accountant (U.B.A.)

C.P.C.E.C.A.B.A. Vol. 272 -  Fo. 27

  Pistrelli, Henry Martin y Asociados S.A. 25 de mayo 487 - C1002ABI Buenos Aires, Argentina Tel: (54-11) 4318-1600/4311-6644 Fax: (54-11) 4318-1777/4510-2220 ey.com

REPORT ON THE REVIEW OF INTERIM CONDENSED

SEPARATE FINANCIAL STATEMENTS

To the Directors of

BANCO BBVA ARGENTINA S.A.

CUIT (Argentine taxpayer identification number): 30-50000319-3

Registered office: Av. Córdoba 111

City of Buenos Aires, Argentina

I. Report on the financial statements

Introduction

1. We have reviewed the accompanying interim condensed separate financial statements of BANCO BBVA ARGENTINA S.A. (the “Bank”), which comprise: (a) the condensed separate statement of financial position as of March 31, 2026; (b) the condensed separate statements of income and other comprehensive income, the changes in shareholders’ equity, and cash flows for the three-month period then ended, and (c) a summary of significant accounting policies and other explanatory information included in the notes and exhibits that supplement them.

Responsibility of the Bank’s Management and Board of Directors in connection with the financial statements

2. The Bank’s Board of Directors and Management are responsible for the preparation and presentation of the financial statements mentioned in paragraph 1 in conformity with the financial reporting framework set forth by the Central Bank of Argentina (BCRA) which, as indicated in note 2 to the financial statements mentioned in paragraph 1, is based on IFRS (International Financial Reporting Standards), and in particular for the condensed interim financial statements on the International Accounting Standard (“IAS”) 34 "Interim Financial Reporting", as issued by the IASB (International Accounting Standards Board) and adopted by the FACPCE (Argentine Federation of Professional Councils in Economic Sciences), including the exceptions established by the BCRA explained in such note. The Bank’s Board of Directors and Management are also responsible for the internal control they may deem necessary for the interim financial statements to be prepared free of material misstatements, whether due to errors or irregularities.

Auditors’ responsibility

3. Our responsibility is to conclude on the financial statements mentioned in paragraph 1 based on our review, which was performed in accordance with the provisions of FACPCE Technical Resolution No. 37 and with B.C.R.A. minimum external auditing standards applicable to the review of interim financial statements, and in compliance with the ethical requirements relevant to the audit of the Bank’s annual financial statements. A review of interim financial statements consists of making inquiries, mainly from the persons in charge of accounting and financial issues, as well as applying analytical procedures and other review procedures. The scope of a review is considerably narrower than that of a financial statements audit; therefore, we cannot obtain reasonable assurance that we will become aware of all the material issues that may arise in an audit. Therefore, we do not express an audit opinion.

  Pistrelli, Henry Martin y Asociados S.A. 25 de mayo 487 - C1002ABI Buenos Aires, Argentina Tel: (54-11) 4318-1600/4311-6644 Fax: (54-11) 4318-1777/4510-2220 ey.com

Conclusion

4. Based on our review, nothing came to our attention making us believe that the financial statements mentioned in paragraph 1 are not prepared, in all material respects, in accordance with the financial reporting framework set forth by the BCRA and referred to in paragraph 2.

Emphasis on certain aspects disclosed in the financial statements

5. We would like to draw attention to the information contained in Note 2. “Basis for the preparation of these financial statements and applicable accounting standards” where the Bank quantifies the effects of the application of section 5.5 “Impairment in value” of IFRS 9 “Financial instruments” to financial assets that comprise exposures to the public sector, which were temporarily excluded from such application through BCRA Communiqué “A” 6847, which is explained in the note.

This issue does not change the conclusion stated in paragraph 4, but it should be considered by the users of IFRS for interpreting the accompanying financial statements mentioned in paragraph 1.

6. As further explained in Note 42. to the condensed separate interim financial statements mentioned in paragraph 1., certain accounting practices used by the Bank to prepare the accompanying financial statements conform with the financial reporting framework set forth by the BCRA but may not conform with the accounting principles generally accepted in other countries.

Other matters

7. We also issued a separate report on the interim condensed consolidated financial statements of BANCO BBVA ARGENTINA S.A. and its subsidiaries as of the same date and for the same periods indicated in paragraph 1.

  Pistrelli, Henry Martin y Asociados S.A. 25 de mayo 487 - C1002ABI Buenos Aires, Argentina Tel: (54-11) 4318-1600/4311-6644 Fax: (54-11) 4318-1777/4510-2220 ey.com

II. Report on other legal and regulatory requirements

In compliance with current regulations, we further report that:

a) The condensed separate financial statements mentioned in paragraph 1 are being transcribed to the Bank´s Book of Balance Sheets for Publication and result from books kept, in their formal respects, in conformity with the current regulations considering what was mentioned in note 2.7. to the condensed consolidated financial statements.

b) As of March 31, 2026, liabilities accrued in contributions to the Integrated Pension Fund System resulting from the Bank’s accounting books amounted to ARS 6,018,683,009, none of which was due and payable as of that date.

c) As stated in note 49 to the condensed consolidated financial statements as of such date, the Bank carries shareholders’ equity and a contra account to eligible assets that exceed the minimum amounts required by relevant CNV (Argentine Securities Commission) regulations for these items as of March 31, 2026.

City of Buenos Aires

May 26, 2026

PISTRELLI, HENRY MARTIN Y ASOCIADOS S.A.

C.P.C.E.C.A.B.A. Vol. 1 - Fo. 13

JAVIER J. HUICI

Partner

Certified Public Accountant (U.B.A.)

C.P.C.E.C.A.B.A. Vol. 272 -  Fo. 27

SUPERVISORY COMMITTEE’S REPORT

To the Shareholders of

Banco BBVA Argentina S.A.

Registered office: Av. Córdoba 111

City of Buenos Aires, Argentina

1. Identification of the interim financial statements subject to review

In our capacity as members of the Supervisory Committee of Banco BBVA Argentina S.A. (hereinafter, either “BBVA Argentina” or the “Entity”) designated at the Ordinary and Extraordinary General Shareholders’ Meeting held on April 28, 2026, and in compliance with the terms of Section 294 of Argentine Companies Law No. 19,550, we have reviewed the consolidated condensed interim financial statements presented on a comparative basis, and its subsidiaries presented as of March 31, 2026, which include the consolidated condensed statement of financial position as of March 31, 2026, the condensed statements of income and other comprehensive income, of changes in shareholders’ equity, and cash flows for the three-month period then ended, and a summary of the significant accounting policies and other explanatory information included in their respective supplementary notes and exhibits.

We have also reviewed the separate condensed financial statements of BBVA as of March 31, 2026, and the separate condensed statement of financial position as of March 31, 2026, the separate condensed statements of income and other comprehensive income, of changes in shareholders’ equity and cash flows for the three-month period then ended, and a summary of the significant accounting policies and other explanatory information included in their supplementary notes and exhibits.

The Entity is responsible for the preparation and presentation of the above-mentioned financial statements in accordance with the financial reporting framework applicable to Financial Institutions established by the Central Bank of Argentina (BCRA), as well as for the design, implementation and maintenance of such internal control as the Entity might deem necessary to allow for the preparation of financial statements free from material misstatements.

2. Scope of our Review

In discharging our duties, we have observed the applicable auditing standards and taken into consideration the work performed by the Entity’s external auditors PISTRELLI, HENRY MARTIN Y ASOCIADOS S.A., who, on May 26, 2026, issued their limited review report on the interim financial statements as of March 31, 2026, including an unqualified conclusion.

The review of interim financial statements conducted by such auditors is substantially lesser in scope than an audit and, therefore, is not sufficient to become aware of all substantial issues that might arise during an audit. Therefore, the auditors do not render such an opinion on the financial statements referred to in chapter I.

Since the Supervisory Committee is not responsible for management control, the review did not encompass the corporate criteria and decisions of the Entity’s several areas, for such issues are the exclusive responsibility of the Board of Directors.

3. Supervisory Committee’s Opinion

Based on our review, we have no observations to raise, except as set forth in paragraph 4 below, on the accompanying interim financial statements of BBVA for the three-month period ended March 31, 2026 referred to in Chapter 1 of this report.

Furthermore, the financial statements reflect all substantial facts and circumstances that are known to us.

4. Emphasis Matter

Notwithstanding the conclusion expressed in paragraph 3, we draw attention to the information contained in Note 2, “Basis for the presentation of these financial statements and applicable accounting standards – Applicable Accounting Standards”, in which the Bank quantifies the effects of the application of section 5.5 “Impairment in value” of IFRS 9 “Financial instruments” to financial assets that comprise exposures to the public sector, which were temporarily excluded from such application through BCRA Communication “A” 6847, which are explained in the note.

This issue does not change the conclusion stated in paragraph 3, but it should be taken into account by the users of IFRS issued by the IASB for interpreting the accompanying financial statements mentioned in paragraph 1.

5. Information Required by Applicable Provisions

In accordance with applicable legal and regulatory standards, we hereby report that the accompanying consolidated and separate condensed interim financial statements are pending transcription into the Financial Statements for Reporting Purposes book, and considering what was mentioned in Note 2.7 to the financial statements, they arise from accounting records kept, in all formal aspects, in accordance with the laws in force.

Likely, we report that as regards the reporting summary required by the CNV, we have no observations to make, as concerns our field of competence.

We further represent that, during the reporting period, we have carried out all duties, to the extent applicable, set forth in Section 294 of Argentine Companies Law No. 19,550.

We further represent that any member of this Supervisory Committee is authorized to individually sign, on behalf of the Supervisory Committee, all documents referred to in the first paragraph herein and all copies of this report.

City of Buenos Aires, May 26, 2026.

GONZALO J. VIDAL DEVOTO

ATTORNEY

C.P.A.C.F. Volume°97- Page° 910

For the Supervisory Committee

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