Company: CRESW
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001654954-25-012195
Chunk: 22

Company: CRESUD INC
Filing Date: 2025-10-24
Form: 20-F
Item: Item 10
Chunk 22
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 for import operations of goods” for services rendered or accrued as from December 13, 2023, and the payment is settled once the period equivalent to the one applicable to the transported good has elapsed, as provided in Section 1.2 of the Consolidated Text.

iv) The payment corresponds to a transaction classified under concept “S31. Freight services for export operations of goods” where freight forms part of the agreed sale condition with the buyer of the goods, and is settled once the export has been registered with the shipping clearance issued by Customs.

v) The payment corresponds to a transaction classified under concept “S24. Other personal, cultural and recreational services” rendered or accrued as from December 13, 2023, and is settled once a period of 90 (ninety) calendar days has elapsed since the date of service provision or accrual. This period shall be reduced to 30 (thirty) calendar days for services rendered or accrued as from November 29, 2024, when the counterparty is not related to the resident.

vi) The payment corresponds to a transaction that falls within services not included in Sections 13.2.1 to 13.2.5 of the Consolidated Text, provided by an unrelated counterparty to the resident, as from December 13, 2023, and is settled once a period of 30 (thirty) calendar days has elapsed from the date of service provision or accrual.

vii) The payment corresponds to a transaction that falls within services not included in Sections 13.2.1 to 13.2.3 of the Consolidated Text, provided by a related counterparty to the resident, as from December 13, 2023, and is settled once a period of 180 (one hundred eighty) calendar days has elapsed from the date of service provision or accrual.

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viii) The payment corresponds to a transaction that falls within services not included in Sections 13.2.1 to 13.2.5 of the Consolidated Text, provided by an unrelated counterparty to the resident, as from April 14, 2025, and is settled from the date of service provision or accrual, provided that the remaining applicable regulatory requirements are met.

ix) The payment corresponds to a transaction that falls within services not included in Sections 13.2.1 to 13.2.5 of the Consolidated Text, provided by a related counterparty to the resident, as from April 14,