# EDGAR Filing Document

**Accession Number:** 0000913059
**File Stem:** 0001292814-26-000006
**Filing Date:** 2026-1
**Character Count:** 474550
**Document Hash:** 9dc3d4ece13c70f4b690ff4c74093d4f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001292814-26-000006.hdr.sgml**: 20260105

**ACCESSION NUMBER**: 0001292814-26-000006

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20250930

**FILED AS OF DATE**: 20260105

**DATE AS OF CHANGE**: 20260105

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Banco BBVA Argentina S.A.
- **CENTRAL INDEX KEY:** 0000913059
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMMERCIAL BANKS, NEC [6029]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-12568
- **FILM NUMBER:** 26504748

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** AV. CORDOBA 111
- **CITY:** C1054AAA BUENOS AIRES
- **PROVINCE COUNTRY:** C1
- **BUSINESS PHONE:** 011541143480000

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** AV. CORDOBA 111
- **CITY:** C1054AAA BUENOS AIRES
- **PROVINCE COUNTRY:** C1

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BBVA BANCO FRANCES SA
- **DATE OF NAME CHANGE:** 20001219

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FRENCH BANK OF THE RIO DE LA PLATA
- **DATE OF NAME CHANGE:** 19931005

**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 January, 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):

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| | | |
|:---|:---|:---|
| Yes | No | X |

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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):

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| | | |
|:---|:---|:---|
| Yes | No | X |

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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:

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| | | |
|:---|:---|:---|
| Yes | No | X |

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

**Banco BBVA Argentina S.A.**

**TABLE OF CONTENTS**

---

| | |
|:---|:---|
| **Item** |  |
| [1.](ex99-1.htm) | [Financial Statements as of September 30, 2025.](ex99-1.htm) |

---

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.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  |  | &nbsp;&nbsp;**Banco BBVA Argentina S.A.** | &nbsp;&nbsp;**Banco BBVA Argentina S.A.** | &nbsp;&nbsp;**Banco BBVA Argentina S.A.** |
| &nbsp;&nbsp;Date: | &nbsp;&nbsp; January 5, 2026 | &nbsp;&nbsp;By: | &nbsp;&nbsp;/s/ Carmen Morillo Arroyo | &nbsp;&nbsp;/s/ Carmen Morillo Arroyo |
|  |  |  | &nbsp;&nbsp;Name: | &nbsp;&nbsp;Carmen Morillo Arroyo |
|  |  |  | &nbsp;&nbsp;Title: | &nbsp;&nbsp;Chief Financial Officer |

---

## Exhibit 99.1

![](bbarfs3q256k_001.gif)

**BANCO BBVA ARGENTINA S.A.**

**CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE**

**NINE-MONTH PERIOD ENDED**

**SEPTEMBER 30, 2025**

![](bbarfs3q256k_001.gif)

**Banco BBVA Argentina S.A.**

**TABLE OF CONTENTS** 

Condensed interim financial statements for the nine-month period ended September 30, 2025, 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

![](bbarfs3q256k_001.gif)

**CONSOLIDATED CONDENSED STATEMENT OF FINANCIAL POSITION** 

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024**

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

(Translation of Financial statements originally issued in Spanish – See Note 54)

---

| | | | |
|:---|:---|:---|:---|
| | **Notes and Exhibits** | **09.30.25** | **12.31.24** |
| | **Notes and Exhibits** | **09.30.25** | **12.31.24** |
| **ASSETS** |  |  |  |
| **Cash and deposits in banks** | 3 | **3831745984** | **3444170974** |
|  Cash |  | 871377311 | 2173141117 |
|  Financial institutions and correspondents |  | 2960368673 | 1271029857 |
| &nbsp;&nbsp;&nbsp;&nbsp;B.C.R.A. |  | 1826432287 | 925464439 |
| &nbsp;&nbsp;&nbsp;&nbsp;Other in the country and abroad |  | 1133936386 | 345565418 |
| **Debt securities at fair value through profit or loss** | 4 and A | **277966212** | **111961113** |
| **Derivative instruments** | 5 | **57685698** | **12030045** |
| **Other financial assets** | 7 | **248919644** | **308685507** |
| **Loans and other financing** |  |  |  |
|  | 8 | **12560996539** | **9194475209** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Government sector |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other financial institutions |  | 3718011 | 1176637 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad |  | 205574476 | 71067505 |
|  |  | 12351704052 | 9122231067 |
| **Other debt securities** | 9 and A | **2818204418** | **3044978875** |
| **Financial assets pledged as collateral** |  |  |  |
|  | 10 | **1013280834** | **564662359** |
| **Current income tax assets** |  |  |  |
|  | 11.1 | **115863** | **55418866** |
| **Investments in equity instruments** |  |  |  |
|  | 12 and A | **15203653** | **15438066** |
| **Investments in associates** |  |  |  |
|  | 13 | **35403879** | **29049643** |
| **Property and equipment** |  |  |  |
|  | 14 | **814268022** | **788566337** |
| **Intangible assets** |  |  |  |
|  | 15 | **101959624** | **84435606** |
| **Deferred income tax assets** |  |  |  |
|  | 11.3 | **117006763** | **30918421** |
| **Other non-financial assets** |  |  |  |
|  | 16 | **269942812** | **270090537** |
| **Non-current assets held for sale** |  |  |  |
|  | 17 | **3852896** | **4573276** |
| **TOTAL ASSETS** |  | **22166552841** | **17959454834** |

---

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

![](bbarfs3q256k_001.gif)

**CONSOLIDATED CONDENSED STATEMENT OF FINANCIAL POSITION** 

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024** 

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

(Translation of Financial statements originally issued in Spanish – See Note 54)

---

| | | | |
|:---|:---|:---|:---|
| | **Notes and Exhibits** | **09.30.25** | **12.31.24** |
| | **Notes and Exhibits** | **09.30.25** | **12.31.24** |
| **LIABILITIES** |  |  |  |
| **Deposits** | 18 and H | **15356769139** | **12110807477** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Government sector |  | 301642244 | 147108344 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Sector |  | 7194993 | 5277682 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad |  | 15047931902 | 11958421451 |
| **Derivative instruments** | 5 | **74163239** | **4706213** |
| **Repo transactions and surety bonds** | 6 | **300565382** | **-** |
| **Other financial liabilities** | 20 | **1626359409** | **1457904416** |
| **Financing received from the BCRA and other financial institutions** | 21 | **536753921** | **245066458** |
| **Corporate bonds issued** | 22 | **407588109** | **141356583** |
| **Current income tax liabilities** | 11.2 | **25242109** | **16799589** |
| **Provisions** | 23 and J | **50457851** | **57443774** |
| **Other non-financial liabilities** | 24 | **805979864** | **728730556** |
| **TOTAL LIABILITIES** |  | **19183879023** | **14762815066** |
| **EQUITY** |  |  |  |
| **Share capital** | 26 | **612710** | **612710** |
| **Non-capitalized contributions** |  | **6744974** | **6744974** |
| **Capital adjustments** |  | **1102512489** | **1102512489** |
| **Reserves** |  | **1866598978** | **1544817784** |
| **Other accumulated comprehensive income** |  | **(238027420)** | **59808532** |
| **Income for the period/year** |  | **181855859** | **430834783** |
| **Equity attributable to owners of the Parent** |  | **2920297590** | **3145331272** |
| **Equity attributable to non-controlling interests** |  | **62376228** | **51308496** |
| **TOTAL EQUITY** |  | **2982673818** | **3196639768** |
| **TOTAL LIABILITIES AND EQUITY** |  | **22166552841** | **17959454834** |

---

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

![](bbarfs3q256k_001.gif)

**CONSOLIDATED CONDENSED STATEMENT OF INCOME** 

**FOR THE THREE AND NINE-MONTH INTERIM PERIODS ENDED SEPTEMBER 30, 2025 AND 2024**

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

(Translation of Financial statements originally issued in Spanish – See Note 54)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Notes and Exhibits** | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Interest income | 27 | 1311872353 | 3456505620 | 1001575748 | 4675661886 |
| Interest expense | 28 | (726403186) | (1635779627) | (395154360) | (1686792307) |
| **Net interest income** |  | **585469167** | **1820725993** | **606421388** | **2988869579** |
| Commission income | 29 | 207818018 | 597787077 | 175595151 | 509092379 |
| Commission expense | 30 | (70737190) | (248934834) | (81865592) | (240023906) |
| **Net commission income** |  | **137080828** | **348852243** | **93729559** | **269068473** |
| Net income from measurement of financial instruments at fair value through profit or loss | 31 | 22611212 | 108644324 | 38653265 | 133271309 |
| Net income/(loss) from write-down of assets at amortized cost and at fair value through OCI | 32 | (3426742) | 86293464 | 72918923 | 203338614 |
| Foreign exchange and gold gains | 33 | 60652653 | 127241960 | 8777431 | 56741418 |
| Other operating income | 34 | 71288313 | 154720119 | 38446201 | 130511026 |
| Impairment of financial assets | 35 | (209956688) | (470761897) | (54357358) | (162830812) |
| **Net operating income** |  | **663718743** | **2175716206** | **804589409** | **3618969607** |
| Personnel benefits | 36 | (147207624) | (433596140) | (132734333) | (452056906) |
| Administrative expenses | 37 | (145939472) | (466812200) | (162504092) | (516440093) |
| Asset depreciation and impairment | 38 | (24783284) | (73153891) | (21796400) | (66308061) |
| Other operating expenses | 39 | (176699423) | (509087731) | (100143503) | (431180206) |
| **Operating income** |  | **169088940** | **693066244** | **387411081** | **2152984341** |
| Income from associates and joint ventures |  | 3210937 | 8317238 | 452675 | (923552) |
| Loss on net monetary position | 2.1.5. | (110946550) | (396696144) | (224643322) | (1623625559) |
| **Income before income tax** |  | **61353327** | **304687338** | **163220434** | **528435230** |
| Income tax | 11.4 | (23282063) | (111763735) | (32501531) | (171112317) |
| **Net income for the period** |  | **38071264** | **192923603** | **130718903** | **357322913** |
| **Net income for the period attributable to:** |  |  |  |  |  |
| Owners of the Bank |  | 35086150 | 181855859 | 131325871 | 356249800 |
| Non-controlling interests |  | 2985114 | 11067744 | (606968) | 1073113 |
| The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. | The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. | The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. | The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. | The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. | The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. |

---

![](bbarfs3q256k_001.gif)

**CONSOLIDATED CONDENSED STATEMENT OF INCOME** 

**FOR THE NINE-MONTH INTERIM PERIODS ENDED SEPTEMBER 30, 2025 AND 2024**

**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 54)

---

| | | |
|:---|:---|:---|
| **Accounts** | **09.30.25** | **09.30.24** |
| **Accounts** | **09.30.25** | **09.30.24** |
| **Numerator:** |  |  |
| Net income attributable to owners of the Parent | 181855859 | 356249800 |
| Net income attributable to owners of the Parent adjusted to reflect the effect of dilution | 181855859 | 356249800 |
| **Denominator:** |  |  |
| Weighted average of outstanding common shares for the period | 612710079 | 612710079 |
| Weighted average of outstanding common shares for the period adjusted to reflect the effect of dilution | 612710079 | 612710079 |
| **Basic earnings per share (stated in pesos)** | 296.8057 | 581.4329 |
| **Diluted earnings per share (stated in pesos) (1)** | 296.8057 | 581.4329 |

---

&nbsp;&nbsp;&nbsp;&nbsp;(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.

![](bbarfs3q256k_001.gif)

**CONSOLIDATED CONDENSED STATEMENT OF OTHER COMPREHENSIVE INCOME** 

**FOR THE THREE AND NINE-MONTH INTERIM PERIODS ENDED SEPTEMBER 30, 2025 AND 2024**

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

(Translation of Financial statements originally issued in Spanish – See Note 54)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Note** | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| &nbsp;&nbsp;**Net income for the period** |  | **38071264** | **192923603** | **130718903** | **357322913** |
| &nbsp;&nbsp;**Other comprehensive income components to be reclassified to income/(loss) for the period:** |  |  |  |  |  |
| &nbsp;&nbsp;**Profit or losses from financial instruments at fair value through OCI** |  |  |  |  |  |
| &nbsp;&nbsp;Income/(loss) for the period from financial instruments at fair value through OCI |  | (257584947) | (375853902) | (101416591) | (493004783) |
| &nbsp;&nbsp;Adjustment for reclassifications for the period |  | 3426742 | (86293464) | (7919680) | (136084740) |
| &nbsp;&nbsp;Income tax | 11.4 | 88955371 | 161751578 | 12616033 | 257622388 |
|  |  | **(165202834)** | **(300395788)** | **(96720238)** | **(371467135)** |
| &nbsp;&nbsp;**Other comprehensive income components not to be reclassified to income/(loss) for the period:** |  |  |  |  |  |
| &nbsp;&nbsp;**Income or loss on equity instruments at fair value through OCI** |  |  |  |  |  |
| &nbsp;&nbsp;Income/(loss) for the period from equity instruments at fair value through OCI |  | (464534) | 2559824 | 401012 | 180378 |
|  |  | **(464534)** | **2559824** | **401012** | **180378** |
| &nbsp;&nbsp;**Total Other Comprehensive Income/(loss) for the period** |  | **(165667368)** | **(297835964)** | **(96319226)** | **(371286757)** |
| &nbsp;&nbsp;**Total Comprehensive Income/(loss)** |  | **(127596104)** | **(104912361)** | **34399677** | **(13963844)** |
| &nbsp;&nbsp;**Total Comprehensive Income:** |  |  |  |  |  |
| &nbsp;&nbsp;Attributable to owners of the Bank |  | (130581218) | (115980093) | 35063789 | (14205161) |
| &nbsp;&nbsp;Attributable to non-controlling interests |  | 2985114 | 11067732 | (664112) | 241317 |
| The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. | The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. | The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. | The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. | The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. | The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. |

---

![](bbarfs3q256k_001.gif)

**CONSOLIDATED CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** 

**FOR THE NINE-MONTH INTERIM PERIOD ENDED SEPTEMBER 30, 2025**

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

(Translation of Financial statements originally issued in Spanish – See Note 54)

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **2025** | **2025** | **2025** | **2025** | **2025** | **2025** | **2025** | **2025** | **2025** | **2025** |
| | **Share Capital** | **Non-capitalized contributions** |  | **Other Comprehensive Income/(loss)** | **Reserves** | **Reserves** |  |  |  |  |
| | **Share Capital** | **Non-capitalized contributions** |  | **Other Comprehensive Income/(loss)** | **Reserves** | **Reserves** |  |  |  |  |
| | **Outstanding shares** | **Share premium** |  | **Income/(loss) on financial instruments at fair value through OCI** | | |  | **Total equity attributable to controlling interests** | **Total equity attributable to non-controlling interests** | **Total** |
| | **Outstanding shares** | **Share premium** | **Equity adjustments** | **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** |
| <br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Transactions** | **Outstanding shares** | **Share premium** | **Equity adjustments** | **Income/(loss) on financial instruments at fair value through OCI** | <br>**Legal** | <br>**Other** | **Retained Earnings** | **Total equity attributable to controlling interests** | **Total equity attributable to non-controlling interests** | **Total** |
| **Restated balances at the beginning of the year** | **612710** | **6744974** | **1102512489** | **59808532** | **795932169** | **748885615** | **430834783** | **3145331272** | **51308496** | **3196639768** |
| Total comprehensive income for the period |  |  |  |  |  |  |  |  |  |  |
| - Net income for the period |  |  |  |  |  |  | 181855859 | 181855859 | 11067744 | 192923603 |
| - Other comprehensive loss for the period |  |  |  | (297835952) |  |  |  | (297835952) | (12) | (297835964) |
| - Distribution of retained earnings approved by the Shareholders' Meeting held on April 23., 2025 (Note 44 to the consolidated financial statements): |  |  |  |  |  |  |  |  |  |  |
| Legal reserve |  |  |  |  | 86166957 |  | (86166957) |  |  |  |
| Other |  |  |  |  |  | 344667826 | (344667826) |  |  |  |
| - Distribution of dividends approved by the Shareholders' Meeting held on April 23 and by the BCRA, on May 12, 2025 (Note 44): |  |  |  |  |  |  |  |  |  |  |
| Dividends in kind and in cash (1) |  |  |  |  |  | (109053589) |  | (109053589) |  | (109053589) |
| **Balances at fiscal period end** | **612710** | **6744974** | **1102512489** | **(238027420)** | **882099126** | **984499852** | **181855859** | **2920297590** | **62376228** | **2982673818** |
|  (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. |

---

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

![](bbarfs3q256k_001.gif)

**CONSOLIDATED CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** 

**FOR THE NINE-MONTH INTERIM PERIOD ENDED SEPTEMBER 30, 2024**

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

(Translation of Financial statements originally issued in Spanish – See Note 54)

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **2024** | **2024** | **2024** | **2024** | **2024** | **2024** | **2024** | **2024** | **2024** | **2024** |
| | **Share**<br> **capital** | **Non-capitalized** <br>**contributions** |  | **Other Comprehensive**<br>**Income /(loss)** | **Reserves** | **Reserves** |  |  |  |  |
| | **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** |
| | **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** |
| | **Outstanding shares** | **Share premium** | **Equity adjustments** | **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** |
| <br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Transactions** | **Outstanding shares** | **Share premium** | **Equity adjustments** | **Income / (Loss) on financial instruments at fair value through OCI** | <br>**Legal** | <br>**Other** | **Retained earnings** | **Total equity attributable to controlling interests** | **Total equity attributable to non-controlling interests** | **Total** |
| **Restated balances at the beginning of the year** | **612710** | **6744974** | **1102512489** | **461063764** | **708528845** | **1018250071** | **437016619** | **3734729472** | **47722894** | **3782452366** |
| Total comprehensive income for the period |  |  |  |  |  |  |  |  |  |  |
| - Net income for the period |  |  |  |  |  |  | 356249800 | 356249800 | 1073113 | 357322913 |
| - Other comprehensive loss for the period |  |  |  | (370454961) |  |  |  | (370454961) | (831796) | (371286757) |
| - Distribution of retained earnings approved by the Shareholders' Meeting held on April 26, 2024 (Note 44): |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Legal reserve |  |  |  |  | 87403324 |  | (87403324) |  |  |  |
| &nbsp;&nbsp;Other |  |  |  |  |  | 349613295 | (349613295) |  |  |  |
| - Distribution of dividends approved by the Shareholders' Meeting held on April 26, by the BCRA, on May 3 and by the Board of Directors at its meeting on May 6, 2024 (Note 44 to the consolidated financial statements): |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Dividends in kind and in cash (1) | - | - | - | - | - | (618977751) | - | (618977751) | - | (618977751) |
| **Balances at fiscal period-end** | **612710** | **6744974** | **1102512489** | **90608803** | **795932169** | **748885615** | **356249800** | **3101546560** | **47964211** | **3149510771** |

---

 (1) Corresponds to $431.24 (in nominal values) per share.<br> The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements.<br>

![](bbarfs3q256k_001.gif)

**CONSOLIDATED CONDENSED STATEMENT OF CASH FLOWS** 

**FOR THE NINE-MONTH INTERIM PERIODS ENDED SEPTEMBER 30, 2025 AND 2024**

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

(Translation of Financial statements originally issued in Spanish – See Note 54)

---

| | | |
|:---|:---|:---|
| **Accounts** | **09.30.25** | **09.30.24** |
| **Cash flows from operating activities** |  |  |
| **Income before income tax** | **304687338** | **528435230** |
| **Adjustment for total monetary income for the period** | **396696144** | **1623625559** |
| **Adjustments to obtain cash flows from operating activities:** | **270719795** | **883598865** |
| Depreciation and amortization | 73153891 | 66308061 |
| Impairment of financial assets | 470761897 | 162830812 |
| Effect of foreign exchange changes on cash and cash equivalents | (284695587) | 647543782 |
| Other adjustments | 11499594 | 6916210 |
|  | **(7591659155)** | **(7707784352)** |
| **Net decreases from operating assets:** | (253977075) | 181917054 |
| Debt securities at fair value through profit or loss | (48275481) | 3037689 |
| Derivative instruments |  | 1304216968 |
| Repo transactions and surety bonds | (5936825214) | (5444716474) |
| Loans and other financing | (2990616) | (2714212) |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-financial Government sector | (157191342) | (35052162) |
| &nbsp;&nbsp;&nbsp;&nbsp;Other financial institutions | (5776643256) | (5406950100) |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad | (783063927) | (3410903869) |
| Other debt securities | (547731780) | 61658795 |
| Financial assets pledged as collateral | 56347413 | (123592304) |
| Investments in equity instruments | (78133091) | (279402211) |
| Other assets |  |  |
|  | **6911486557** | **8329045635** |
| **Net increases from operating liabilities:** | 5828800292 | 7694821223 |
| Deposits | 194861633 | 315913593 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Government sector | 4098766 | 16477614 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial sector | 5629839893 | 7362430016 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad |  | (20092873) |
| Liabilities at fair value through profit or loss | 73054954 | 5097210 |
| Derivative instruments | 300565382 | 10161296 |
| Repo transactions and surety bonds | 709065929 | 639058779 |
| Other liabilities |  |  |
| Income tax paid | (11119557) | (334410087) |
| **Total cash flows generated by operating activities** | **280811122** | **3322510850** |

---

![](bbarfs3q256k_001.gif)

**CONSOLIDATED CONDENSED STATEMENT OF CASH FLOWS** 

**FOR THE NINE-MONTH INTERIM PERIODS ENDED SEPTEMBER 30, 2025 AND 2024**

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

(Translation of Financial statements originally issued in Spanish – See Note 54)

---

| | | |
|:---|:---|:---|
| **Accounts** | **09.30.25** | **09.30.24** |
| **Cash flows from investing activities** |  |  |
| **Payments:** | **(106599466)** | **(45504248)** |
| &nbsp;&nbsp;&nbsp;&nbsp;Purchase of property and equipment, intangible assets and other assets | (105173457) | (44566006) |
| &nbsp;&nbsp;&nbsp;&nbsp;Other payments related to investing activities | (1426009) | (938242) |
| **Collections:** | **3397788** | **4432206** |
| &nbsp;&nbsp;&nbsp;&nbsp;Other collections related to investing activities | 3397788 | 4432206 |
| **Total cash flows used in investing activities** | **(103201678)** | **(41072042)** |
| **Cash flows from financing activities** |  |  |
| **Payments:** | **(21041001)** | **(135857840)** |
| Dividends | (9939792) | (110512831) |
| Non-subordinated corporate bonds |  | (13086814) |
| Payment of lease liabilities | (11101209) | (12258195) |
| **Collections:** | **557866810** | **201261776** |
| Non-subordinated corporate bonds | 266322525 | 32280439 |
| Financing from local financial institutions | 155557474 | 120372052 |
| Other collections related to financing activities | 135986811 | 48609285 |
| **Total cash flows generated by financing activities** | **536825809** | **65403936** |
| Effect of exchange rate changes on cash and cash equivalents | 284695587 | (647543782) |
| Effect of net monetary income/(loss) of cash and cash equivalents | (611555830) | (1750030410) |
| **Total changes in cash flows** | **387575010** | **949268552** |
| **Restated cash and cash equivalents at the beginning of the year (Note 3)** | **3444170974** | **3035628763** |
| **Cash and cash equivalents at fiscal period-end (Note 3)** | **3831745984** | **3984897315** |
| The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. | The accompanying explanatory notes and exhibits are an integral part of these consolidated financial statements. | 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 SEPTEMBER 30, 2025**

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

**(Translation of Financial statements originally issued in Spanish – See Note 54)**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1. General Information**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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 September 30, 2025.

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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.2 Evolution of the macroeconomic situation and the financial and capital systems**

Milei's administration took office and among its main objectives, there were the elimination of the fiscal deficit based on the reduction of the primary public expenditure of both the Nation and the Provinces, and the resizing of the State's structure, by eliminating subsidies and transfers.

The measures taken regarding the monetary policy have significantly reduced the gap between the values of currencies in the official and free exchange markets (transactions in the stock market) from a peak of 200% in Q4 2023 to 5% as of the date of issuance of these financial statements. In April 2025, new measures were established aimed at loosening the regulations to access the foreign exchange market, including establishing floating bands (between ARS 1,000 and ARS 1,400, a range which will be adjusted at a 1% per month), 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.

Among other monetary and financial measures, and with the aim of drastically reducing the so-called quasi-fiscal deficit, the authorities carried out debt swaps involving the BCRA's obligations with banks, as well as put options on government securities held by financial institutions, and transferred such instruments to the National Treasury. Together with the fiscal surplus recorded by the National Government and the rollover of peso-denominated debt services, these actions allowed for a significant reduction in inflation (6% during the third quarter of 2025) and in nominal interest rates, although the latter have shown an increased level of volatility.

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 normalizing 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. In April 2025, the IMF Executive Board approved an Extended Fund Facility (EFF) arrangement for Argentina totaling approximately USD 20 billion. This approval included an immediate disbursement of USD 12 billion and an additional disbursement of USD 2 billion made in August 2025. On the same date, the World Bank and the Inter-American Development Bank also approved financial assistance packages to Argentina under their respective multi-annual programs, amounting to USD 12 billion and USD 10 billion, respectively. Finally, on October 20, 2025, the BCRA announced the signing of a currency stabilization agreement with the U.S. Treasury Department for an amount of up to USD 20 billion for conducting bilateral currency swap operations between both parties.

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At a broader level, the National Government's programme includes structural reforms across both the economic framework and other areas of public policy. On October 26, 2025, national legislative elections were held, the results of which will lead to an increase in the governing party's parliamentary representation. In the following days, there was a significant increase in the prices of Argentine financial assets and a reduction in the country-risk premium, while the Argentine government announced a call to other political forces to seek consensus to advance its package of economic, labor, and tax reforms, among others.

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, together with a relatively uncertain international context, 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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2. Basis for the preparation of these financial statements and applicable accounting standards**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.1. Basis for preparation**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 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, 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 September 30, 2025 and December 31, 2024, its shareholders' equity would have been reduced by 3,244,356 and 6,226,279, 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" 8164. In general, the BCRA does not allow the early application of any IFRS Accounting Standards, unless otherwise specified.

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These financial statements were approved by the Board of Directors of Banco BBVA Argentina S.A. on November 25, 2025.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1.2. **<u>Figures stated in thousands of pesos</u>**

These consolidated condensed interim financial statements expose figures stated in thousands of Argentine pesos in terms of purchasing power as of September 30, 2025 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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1.3. **<u>Presentation of Statement of Financial Position</u>**

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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1.4. **<u>Comparative information</u>**

The consolidated condensed statement of financial position as of September 30, 2025 is presented comparatively with data as of the end of the previous fiscal year, while the consolidated condensed statements of income and other comprehensive income for the three and nine-month periods ended September 30, 2025, and the consolidated condensed statements of changes in shareholders' equity and cash flows for the nine-month period then ended are presented comparatively with the same periods of the previous fiscal year.

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1.5. **<u>Measuring Unit</u>**

These consolidated condensed interim financial statements as of September 30, 2025 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 to financial statements for fiscal years starting on, and after January 1, 2020 and defined December 31, 2018 as transition date.

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IFRS Accounting Standards require that the financial statements of an entity whose functional currency is that of a hyperinflationary economy be restated in constant currency. In order to achieve uniformity in the identification of such an economic environment, IAS 29 establishes (i) certain non-exclusive qualitative indicators consisting of analyzing the behavior of the population, prices, interest rates and salaries in view of the evolution of price indexes and the loss of purchasing power of the currency, and (ii) as a quantitative characteristic, which is the condition most commonly considered in practice, to verify whether the cumulative inflation rate in three years approaches or exceeds 100%. Due to several macroeconomic factors, three-year inflation was above this figure, while the national government's targets and other available projections indicate that this trend will not be reversed in the short term.

Such restatement should be made as if the economy has always been hyperinflationary, using a general price index that reflects the changes in the purchasing power of currency. In order to make such restatements, a series of indexes prepared and published on a monthly basis by the Argentine Federation of Professional Councils of Economic Sciences, which combines the consumer price index (CPI) as from January 2017 (base month: December 2016) with the domestic wholesale price index (IPIM, as per its Spanish acronym) published by INDEC until such date, computing for November and December 2015, for which the INDEC did not published any information on the variation of the IPIIM, the variation of the CPI in the City of Buenos Aires.

Considering the index referred to above, inflation for the nine-month periods ended September 30, 2025 and 2024 was 21.97% and 101.58%, respectively, and for the fiscal year ended December 31, 2024, it was 117.76%.

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:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**a)** **Description of the main aspects of the restatement process of the statement of financial position:** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. Monetary items (those with a fixed nominal
value in local currency) are not restated, as they are already expressed in the measuring unit current as of the end of the reporting
period. In an inflationary period, holding monetary assets generates a loss of purchasing power and holding monetary liabilities generates
a gain in purchasing power, provided that such items are not subject to an adjustment mechanism that may offset these effects to some
extent. Gain or loss on net monetary position is included in income (loss) for the reporting period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. Assets and liabilities subject to adjustments
pursuant to specific agreements are adjusted according to such agreements.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Non-monetary items measured at their
current values at the end of the reporting period are not restated for their presentation in the statement of financial position, but
the adjustment process must be completed in order to determine in terms of constant measuring unit, the gain or loss generated for holding
those non-monetary items.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. Non-monetary items measured at historical
cost or at a value current as of a date prior to the end of the reporting period are restated at indexes that reflect the variation occurred
in the general price index as from the date of acquisition or restatement until the closing date, and then the restated amounts of said
assets are compared with the relevant recoverable values. Charges to income or loss for the period of depreciation of property and equipment
and amortization of intangible assets, as well as any other consumption of non-monetary assets are determined based on the new restated
amounts.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v. The restatement of non-monetary assets
in terms of a measuring unit current at the end of the reporting period without an equivalent adjustment for tax purposes results in a
taxable temporary difference and the recognition of deferred tax liabilities, whose balancing entry is recognized in income or loss for
the period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**b)** **Description of the main aspects of the restatement process of the statements of income and other comprehensive income:** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**c)** **Description of the main aspects of the restatement process of the statement of changes in shareholders' equity:** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. As of the transition date (December
31, 2018), the Entity has applied the following procedures:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Equity items, except those stated below,
are restated as from the date on which they were subscribed for or paid-in, as set forth in Communication "A" 6849 for each
particular item.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Reserves, including the reserve for
first time application of IFRS Accounting Standards, were maintained at their nominal value as of the transition date (non-restated legal
amount).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) Restated retained earnings are determined
according to the difference between restated net assets as of the transition date and the rest of the components of initial equity restated
as described above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Balances of other accumulated comprehensive
income were restated as of the transition date.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**d)** **Description of the main aspects of the restatement process of the statement of cash flows:** 

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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".

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.2. Basis for consolidation** 

The consolidated condensed interim financial statements comprise the Entity's and its subsidiaries' financial statements (the "Group") as of September 30, 2025 and December 31, 2024.

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:

![](bbarfs3q256k_001.gif)

– 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.

As of September 30, 2025 and December 31, 2024, 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 |
| 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 y Agente de Liquidación y Compensación Integral | Av. Córdoba 111, 30th Floor | City of Buenos Aires | Argentina | Mutual Funds Manager and Comprehensive Settlement and Clearing Agent<br>|

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) <u>Consolidar Administradora de Fondos de Jubilaciones y Pensiones S.A. (undergoing liquidation proceedings) "Consolidar A.F.J.P. S.A. (undergoing liquidation proceedings)"</u>: 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.

![](bbarfs3q256k_001.gif)

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. 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.

As of September 30, 2025 and December 31, 2024, the Entity's interest in consolidated companies is as follows:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Subsidiaries** | **Shares** | **Shares** | **Interest held by the Company** | **Interest held by the Company** | **Non-controlling interest** | **Non-controlling interest** |
| **Subsidiaries** | **Type** | **Number** | **Total share capital** | **Votes** | **Total share capital** | **Votes** |
| Volkswagen Financial Services Cía. Financiera S.A. | Common | 897000000 | 51.00% | 51.00% | 49.00% | 49.00% |
| PSA Finance Arg. Cía. Financiera S.A. (1) | Common | 52178 | 50.00% | 50.00% | 50.00% | 50.00% |
| Consolidar Administradora de Fondos de Jubilaciones y Pensiones S.A. (undergoing liquidation proceedings) | Common | 235738503 | 53.89% | 53.89% | 46.11% | 46.11% |
| BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión y Agente de Liquidación y Compensación Integral. | Common | 242524 | 100.00% | 100.00% | - % | - % |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 September 30, 2025 and December 31, 2024, are as follows:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Entity** | **Balances as of 09/30/2025** | **Balances as of 09/30/2025** | **Balances as of 09/30/2025** | **Balances as of 09/30/2025** | **Balances as of 09/30/2025** | **Balances as of 09/30/2025** |
| **Entity** | **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** |
| Volkswagen Financial Services Cía. Financiera S.A. | 436021500 | 358472967 | 39549750 | 37998783 | 3682661 | 3538248 |
| PSA Finance Arg. Cía. Financiera S.A. | 325572280 | 277135308 | 24218486 | 24218486 | 7567894 | 7567870 |
| Consolidar Administradora de Fondos de Jubilaciones y Pensiones S.A. (en liquidación) | 452873 | 108136 | 185778 | 158959 | (44862) | (38386) |
| BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión y Agente de Liquidación y Compensación Integral | 95556066 | 26615214 | 68940852 | - | 31357239 | - |
| Banco BBVA Argentina S.A.(Separate) | 21734647252 | 18814349662 | 2920297590 | - | (115980093) | - |
| Withdrawals | (425697130) | (292802264) | (132894866) | - | (42562932) | - |
| Banco BBVA Argentina S.A.(Consolidated) | 22166552841 | 19183879023 | 2920297590 | 62376228 | (115980093) | 11067732 |

---

![](bbarfs3q256k_001.gif)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Entity** | **Balances as of 12/31/2024** | **Balances as of 12/31/2024** | **Balances as of 12/31/2024** | **Balances as of 12/31/2024** | &nbsp;&nbsp;**Balances as of 09/30/2024** | &nbsp;&nbsp;**Balances as of 09/30/2024** |
| **Entity** | **Assets** | **Liabilities** | **Equity attributable to owners of the Parent** | **Equity attributable to non-controlling interests** | **Income (loss) attributable to owners of the Parent** | **Income (loss) attributable to non-controlling interests** |
| Volkswagen Financial Services Cía. Financiera S.A. | 319019462 | 248691838 | 35867088 | 34460536 | 3479860 | 3343401 |
| PSA Finance Arg. Cía. Financiera S.A. | 184314473 | 151013265 | 16650592 | 16650616 | (2953771) | (2953773) |
| Consolidar Administradora de Fondos de Jubilaciones y Pensiones S.A. (en liquidación) | 514481 | 86496 | 230641 | 197344 | (173341) | (148311) |
| BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión y Agente de Liquidación y Compensación Integral | 47088658 | 9505200 | 37583458 | - | 15027008 | - |
| Banco BBVA Argentina S.A.(Separate) | 17668071218 | 14522739946 | 3145331272 | - | (14205161) | - |
| Withdrawals | (259553458) | (169221679) | (90331779) | - | (15379756) | - |
| Banco BBVA Argentina S.A.(Consolidated) | 17959454834 | 14762815066 | 3145331272 | 51308496 | (14205161) | 241317 |

---

<u>Offer for the acquisition of 50% of FCA Compañía Financiera S.A.</u>

On December 18, 2024, the Bank accepted an offer from FIDIS S.P.A. to acquire 50% of FCA Compañía Financiera S.A.'s capital stock ("FCA CF").

FCA CF is a financial company authorized by the BCRA's Board of Directors through Resolution No. 432, dated September 16, 1999, which became part of the Stellantis global automotive group, which is mainly engaged in providing financing to local residents of the private sector aimed at purchasing vehicles of the Fiat, Jeep and RAM brands. All of these goods are manufactured and/or sold by FCA Automobiles Argentina, S.A.

The acquisition of the shares and the payment of the price will be made after obtaining the authorization of the BCRA and all other applicable regulatory and antitrust authorizations (the "Closing"). The transaction price was initially estimated at about 14,823 million Argentine pesos based on the September 30, 2024 Financial Statements. However, under the terms of the offer, the price will be determined on the basis of the financial statements closest to the closing, and it will be subject to the usual subsequent adjustments in this type of transactions.

On November 5, 2025, the BCRA issued a resolution whereby it decided not to make any findings under section 15, Financial Institutions Law No. 21,526, to the changes in shareholding to be made in FCA Compañía Financiera S.A., whereby the Bank and Stellantis Financial Services Europe would become shareholders, each with an equity interest of 50% (fifty percent) in the capital stock and voting rights of FCA CF upon performing the transaction involving the actual transfer of 100% of FCA FC's capital stock from Fidis S.p.A. and FCA Automobiles Argentina S.A. in favor of the new shareholders.

![](bbarfs3q256k_001.gif)

In addition, on November 6, 2025, based on the recommendation of the Comisión Nacional de Defensa de la Competencia (Argentine anti-trust board), the Department of Industry and Trade authorized the economic concentration consisting of the acquisition of the joint control over FCA Compañía Financiera S.A. by the new shareholders under section 14(a), Law No. 27,442.

The Entity's Board of Directors considers that there are no other companies or structured entities that should be included in the interim consolidated condensed financial statements as of September 30, 2025.

<u>Trusts</u>

The Group acts as a trustee for financial, management and guarantee trusts (see Note 50). 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.

<u>Mutual funds</u>

The Group acts as fund manager in various mutual funds (see Note 51). 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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.3. Summary of** **significant accounting policies**

These consolidated condensed interim financial statements as of September 30, 2025 have been prepared in accordance with the financial reporting framework set forth by the BCRA mentioned in Note 2.1.1 "Applied accounting policies", which, in particular for consolidated condensed interim financial statements, is based on IAS 34 "Interim financial reporting".

In preparing these consolidated condensed interim financial statements, in addition to what is explained in Notes 2.1.5 "Measuring Unit" and 2.5 "Regulatory changes made 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, 2024, 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, 2024. 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, 2024, which have already been issued.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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, 2024, which have already been issued.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.5. Regulatory changes introduced during this fiscal year**

In the fiscal year beginning January 1, 2025, the following amendments to IFRS Accounting Standards became effective, which have not had a significant impact on these consolidated condensed interim financial statements taken as a whole:

**Amendments to IAS 21 - Lack of exchangeability**

In August 2023, the IASB issued amendments to IAS 21 relating to the "Lack of exchangeability". The amendment to IAS 21 specifies how an entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate when interchangeability is lacking. A currency is considered to be exchangeable for another currency when an entity is able to obtain the other currency without undue delay and through markets or exchange mechanisms that create enforceable rights and obligations. If a currency is not exchangeable for another currency, an entity is required to estimate the spot exchange rate at the measurement date. An entity's purpose in estimating the spot rate is to reflect the rate at which an orderly exchange transaction would take place at the measurement date between market participants under prevailing economic conditions. The amendments state that an entity may use an unadjusted observable exchange rate or other estimation technique.

When an entity estimates a spot exchange rate because a currency is not exchangeable for another currency, it should disclose information that enables users of the financial statements to understand how the fact of that currency not being interchangeable affects, the entity's performance, financial position and cash flows.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.6. New pronouncements**

As established in BCRA Communiqué "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 Argentine Federation of Professional Councils of Economic Sciences (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.

![](bbarfs3q256k_001.gif)

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

![](bbarfs3q256k_001.gif)

**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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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 June 30, 2025.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| B.C.R.A. - Unrestricted current account | 1826432287 | 925464439 |
| Balances with other local and foreign financial institutions | 1133936386 | 345565418 |
| Cash | 871377311 | 2173141117 |
|  **TOTAL** | **3,831,745,984** | **3,444,170,974** |

---

The balances of Cash and deposits in banks as of September 30, 2024 and December 31, 2023 amounted to 3,984,897,315 and 3,035,628,763, respectively.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**4. Debt securities at fair value through profit or loss**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Government securities | 277966212 | 111961113 |
|  **TOTAL** | **277,966,212** | **111,961,113** |

---

A breakdown of this information is provided in Exhibit A.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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:

<u>Assets</u>

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Debit balances linked to foreign currency forwards pending settlement in pesos by counterparty – A3 Mercados | 54788493 | 1050653 |
| Debit balances linked to foreign currency forwards pending settlement in pesos by counterparty - OTC | 2897205 | 10255778 |
| Debit balances linked to interest rate swaps - floating rate for fixed rate | - | 723614 |
|  **TOTAL** | **57685698** | **12030045** |

---

<u>Liabilities</u>

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Credit balances linked to foreign currency forwards pending settlement in pesos by counterparty - OTC | 53103719 | 3200499 |
| Credit balances linked to foreign currency forwards pending settlement in pesos by counterparty – A3 Mercados | 19417076 | 1505714 |
| Credit balances linked to interest rate swaps - floating rate for fixed rate | 1642444 |  |
|  **TOTAL** | **74163239** | **4706213** |

---

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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| **<u>Foreign currency forwards</u>** |  | |
| &nbsp;&nbsp;&nbsp;&nbsp;Foreign currency forward purchases - US$ | 866023 | 718460 |
| &nbsp;&nbsp;&nbsp;Foreign currency forward purchases - Euros | 2 |  |
| &nbsp;&nbsp;&nbsp; Foreign currency forward sales - US$| 903110 | 705015 |
| &nbsp;&nbsp;&nbsp;&nbsp;Foreign currency forward sales - Euros | 7605 | 3451 |
|  **<u>Interest rate swaps</u>** <br>|  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fixed rate for floating rate (1) | 23111111 | 7044000 |

---

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

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6. Repo transactions and surety bonds**

<u>Reverse repurchase transactions and surety bonds</u>

No reverse repurchase transactions or surety bonds were accounted for by the Group as of September 30, 2025 and December 31, 2024.

<u>Repurchase transactions and surety bonds</u>

As of September 30, 2025 and December 31, 2024, the Group carries the following repurchase transactions and surety bonds:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Amounts payable for borrowing surety bond transactions | 250165071 |  |
| Amounts payable from monetary policy repo transactions with the BCRA | 50400311 |  |
|  **TOTAL** | **300,565,382** | **-** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**7. Other financial assets**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| **Measured at amortized cost** |  |  |
| Other receivables | 210556280 | 176039588 |
| Receivables from sale of ownership interest in Prisma Medios de Pago S.A. (1) | 11712679 | 42528449 |
| Non-financial debtors from spot transactions pending settlement | 10799991 | 11887033 |
| Financial debtors from spot transactions pending settlement | 120122 | 78718554 |
| Other | 1599164 | 801430 |
|  | **234788236** | **309975054** |
| **Measured at fair value through profit or loss** |  |  |
| Mutual funds | 16291114 | 913740 |
|  | **16291114** | **913740** |
| Allowance for loan losses (Exhibit R) | (2159706) | (2203287) |
|  **TOTAL** | **248919644** | **308685507** |

---

<sup>(1)</sup> On October 1, 2021, the Bank, together with the other Class B Shareholders, gave notice of the exercise of the put option and therefore initiated the procedure to sell 49% of the capital stock in the company Prisma Medios de Pago S.A.

On March 18, 2022, the transfer of all the remaining shareholding of the Bank in Prisma Medios de Pago S.A. was consummated for a price of US$40,038,122. Such amount will be paid as follows: (i) 30% in Pesos adjustable by CER (UVA) at an annual nominal rate of 15% and (ii) 70% in US Dollars at an annual nominal rate of 10% within a term of six years.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25**<br> **5** | **12.31.24** |
| Credit Cards | 2963838433 | 2503578444 |
| Loans for the prefinancing and financing of exports | 2018923510 | 1224320299 |
| Notes | 1667797171 | 1339440291 |
| Consumer loans | 1361482530 | 992860625 |
| Overdrafts | 1098457228 | 784246870 |
| Discounted instruments | 771854932 | 890670835 |
| Mortgage loans | 531938143 | 285573605 |
| Pledge loans | 510936691 | 217524561 |
| Other financial institutions | 208100772 | 73466257 |
| Loans to employees | 111342200 | 53865467 |
| Receivables from finance leases | 36904802 | 31310988 |
| Non-financial government sector | 3718011 | 1176637 |
| Instruments purchased | 1024749 | 1122996 |
| Other financing | 1707735974 | 989050892 |
|  | **12994055146** | **9388208767** |
| Allowance for loan losses (Exhibit R) | (433058607) | (193733558) |
|  **TOTAL** | **12560996539** | **9194475209** |

---

The Group as lessor entered into finance lease agreements related to vehicles 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:

![](bbarfs3q256k_001.gif)

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **09.30.25** | **09.30.25** | **12.31.24** | **12.31.24** |
| **Term** | **Total investment** | **Current value of minimum payments**<br>| **Total investment** | **Current value of minimum payments**<br>|
| Up to 1 year | 22430084 | 9566296 | 18362773 | 7293462 |
| From 1 to 2 years | 21460883 | 12119169 | 17678939 | 9131910 |
| From 2 to 3 years | 13295992 | 8456406 | 12833009 | 8005512 |
| From 3 to 4 years | 6155264 | 4278615 | 4847076 | 3228292 |
| From 4 to 5 years | 2922139 | 2308864 | 3243768 | 2708613 |
| More than 5 years | 270316 | 175452 | 1269581 | 943199 |
| **TOTAL** | **66534678** | **36904802** | **58235146** | **31310988** |
| Share capital |  | 36221278 |  | 30478895 |
| Interest accrued |  | 683524 |  | 832093 |
| **TOTAL** |  | **36904802** |  | **31310988** |

---

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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| **Total Exhibits B and C** | **13224741905** | **9718085040** |
| **Plus:** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Loans to employees | 111342200 | 53865467 |
| &nbsp;&nbsp;&nbsp;&nbsp;Interest and other items accrued receivable from financial assets with credit value impairment | 15943963 | 3497647 |
| **Less:** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Allowance for loan losses (Exhibit R) | (433058607) | (193733558) |
| &nbsp;&nbsp;&nbsp;&nbsp;Adjustments for effective interest rate | (130604323) | (60795936) |
| &nbsp;&nbsp;&nbsp;&nbsp;Corporate bonds and other private securities | (37166578) | (46743644) |
| &nbsp;&nbsp;&nbsp;&nbsp;Loan commitments | (190202021) | (279699807) |
| **Total loans and other financing** | **12560996539** | **9194475209** |

---

Note 43.2 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.

![](bbarfs3q256k_001.gif)

As of September 30, 2025 and December 31, 2024, the Group holds the following loan commitments booked in off-balance sheet accounts according to the financial reporting framework set forth by the BCRA:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Liabilities related to foreign trade transactions | 73406290 | 68646904 |
| Secured loans | 72545931 | 73917770 |
| Overdrafts and receivables not used | 38674380 | 132931934 |
| Guarantees granted | 5575420 | 4203199 |
|  **TOTAL** | **190202021** | **279699807** |

---

Risks related to the aforementioned loan commitments are assessed and controlled within the framework of the Group's credit risks policy (Note 43.1. Risk policies of financial instruments to the consolidated financial statements as of December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9. Other debt securities**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9.1. Financial assets measured at amortized cost**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Argentine Treasury Bill capitalizable in pesos at TAMAR rate. Maturity 01-16-2026 | 451768373 |  |
| Argentine Treasury Bill capitalizable in pesos at TAMAR rate. Maturity 11-28-2025 | 318418197 |  |
| Argentine Treasury Bonds in pesos. Maturity 05-23-2027 | 16927422 | 29320068 |
| Argentine Treasury Bonds in pesos at 0.7% Badlar Private Rate. Maturity 11-23- 2027 | 10485338 | 12650791 |
| Argentine Treasury Bonds in pesos. Maturity 08-23-2025 |  | 153057626 |
|  **TOTAL** | **797599330** | **195028485** |

---

A breakdown of this information is provided in Exhibit A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9.2. Financial assets measured at fair value through OCI**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Government securities | 1984769007 | 2758898511 |
| Private securities – Corporate bonds | 35836081 | 45803913 |
| BCRA Notes | - | 45247966 |
|  **TOTAL** | **2,020,605,088** | **2,849,950,390** |

---

![](bbarfs3q256k_001.gif)

A breakdown of this information is provided in Exhibit A.

**<u>Debt Swap – August 2024</u>**

In August 2024, the Bank launched a new voluntary debt swap under Section 11, Presidential Decree No. 331/2022 issued by the Ministry of Economy. The securities delivered/received under such swap were as follows:

---

| | |
|:---|:---|
| **Securities Delivered** | **Securities Delivered** |
| **Species** | **Nominal values** |
| Treasury Bonds in pesos adjusted by Cer 4.25%. Maturity February 14, 2025 (T2X5) | **4730000000** |
| Treasury Bonds in pesos adjusted by Cer 4%. Maturity October 14, 2024 (T4X4) | **14420000000** |

---

---

| | |
|:---|:---|
| **Securities Received** | **Securities Received** |
| **Species** | **Nominal values** |
| Argentine Treasury Bills capitalizable in pesos. Maturity March 31, 2025 (LT S31M5) | **21939229119** |
| Argentine Treasury Bonds in pesos adjusted by CER. Maturity December 15, 2025 (TZXD5) | **56422237648** |

---

**<u>Debt Swap – January 2025</u>**

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** | **Securities Delivered** |
| **Species** | **Nominal values** |
| Treasury Bonds in pesos adjusted by Cer 4.25%. Maturity February 14, 2025 (T2X5) | **13857176685** |
| Argentine Treasury Bills capitalizable in pesos. Maturity May 30, 2025 (LT S30Y5) | **26690835200** |
| Argentine Treasury Bills capitalizable in pesos. Maturity July 18, 2025 (LT S18J5) | **50000000000** |
| Argentine Treasury Bills capitalizable in pesos. Maturity July 30, 2025 (LT S30J5) | **25112610000** |
| Argentine Treasury Bonds in pesos Zero Coupon adjusted by Cer. Maturity June 30, 2025 (TZX25) | **3000000000** |
| Argentine Treasury Bills capitalizable in pesos. Maturity August 29, 2025 (LT S29G5) | **25000000000** |
| Argentine Treasury Bills capitalizable in pesos. Maturity July 31, 2025 (LT S31L5) | **175850000000** |
| Argentine Treasury Bills capitalizable in pesos. Maturity September 12, 2025 (LT S12S5) | **25000000000** |
| Argentine Treasury Bills capitalizable in pesos. Maturity September 30, 2025 (LT S30S5) | **50000000000** |
| Argentine Treasury Bonds capitalizable in pesos. Maturity October 17, 2025 (T17O5) | **100000000000** |
| Argentine Treasury Bills capitalizable in pesos. Maturity May 16, 2025 (LT S16Y5) | **19387383700** |

---

---

| | |
|:---|:---|
| **Securities Received** | **Securities Received** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Species** | **Nominal values** |
| Argentine Treasury Bills capitalizable in pesos. Maturity November 10, 2025 (LT S10N5) | **91130891038** |
| Argentine Treasury Bonds in pesos at dual rate. Maturity March 16, 2026 (TTM26) | **163702463045** |
| Argentine Treasury Bonds in pesos at dual rate. Maturity June 30, 2026 (TTJ26) | **163702463045** |
| Argentine Treasury Bonds in pesos at dual rate. Maturity September 15, 2026 (TTS26) | **163702463045** |
| Argentine Treasury Bonds in pesos at dual rate. Maturity December 15, 2026 (TTD26) | **163702463038** |

---

![](bbarfs3q256k_001.gif)

**<u>Debt Swap – February 2025</u>**

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:

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;**Securities Delivered** | &nbsp;&nbsp;&nbsp;&nbsp;**Securities Delivered** |
| **Species** | **Nominal values** |
| Argentine Treasury Bills capitalizable in pesos. Maturity March 31, 2025 (LT S31M5) | **42,927,187,195** |

---

---

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

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**10. Financial assets pledged as collateral**

Breakdown is as follows:

---

| | | | |
|:---|:---|:---|:---|
|  |  | **09.30.25** | **12.31.24** |
| Deposits as collateral | (1) | 532833529 | 153878413 |
| BCRA - Special guarantee accounts (Note 47.1) | (2) | 232095357 | 258289272 |
| Guarantee trust - USD and Government securities at fair value through OCI | (3) | 142290703 | 37085 |
| Guarantee trust - Government Securities at fair value through OCI | (4) | 55708845 | 152457589 |
| Repurchase transactions – Government Securities at fair value | (5) | 50352400 |  |
|  **TOTAL** |  | **1013280834** | **564662359** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Deposits pledged as collateral for activities related
to credit card transactions in the country and abroad, leases and surety bonds.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Special guarantee current accounts opened at the BCRA
for transactions related to the automated clearing houses and other similar entities.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 September 30, 2025,
the trust is composed of Treasury Bills (Species D16E6), Bonds for the reconstruction of a Free Argentina (Species BPOB7, BPOD7 and BPOC7),
Private Securities (Species YM35O) and dollars in cash. As of December 31, 2024, the trust was composed of dollars in cash.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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, TX26, TTJ26 and TZXD6). As of December 31, 2024, the trust was composed
of species T2X5, TX26 and TZXD5.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) Set up as collateral of repo transaction with the BCRA
(LTM16E6).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**11.1. Current income tax assets**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Tax advances | 115863 | 55418866 |
|  | **115,863** | **55,418,866** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**11.2. Current income tax liabilities**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Income tax provision | 33746116 | 20898987 |
| Tax advances | (7405250) | (3138980) |
| Collections and withholdings | (1098757) | (960418) |
|  | **25242109** | **16799589** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**11.3. Deferred income tax**

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

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Account** | | **Changes recognized in** | **Changes recognized in** | **09.30.25** | **09.30.25** |
| **Account** | <br>**As of 12.31.24** | **Profit or loss** | **OCI** | **Deferred tax asset** | **Deferred tax liability** |
| Allowance for loan losses | 56161488 | 54278810 |  | 110440298 |  |
| Provisions | 68351195 | 457489 |  | 68808684 |  |
| Loans and cards commissions | 15766117 | 8106983 |  | 23873100 |  |
| Organizational expenses and others | (54308156) | (16815757) |  |  | (71123913) |
| Property and equipment and miscellaneous assets | (98798241) | (766907) |  |  | (99565148) |
| Debt securities, investments in equity instruments and derivatives | (17804793) | 28395893 |  | 10591100 |  |
| Tax inflation adjustment | 81994 | (65188) |  | 16806 |  |
| Tax losses | 61468754 | 12497030 |  | 73965784 |  |
| Other | 63 | (11) |  | 52 |  |
| **Balance** | **30918421** | **86088342** | **-** | **287695824** | **(170689061)** |
| &nbsp;&nbsp;**Offsettings** |  |  |  | **(170689061)** | **170689061** |
| &nbsp;&nbsp;**Net Deferred Assets** |  |  |  | **117006763** | **-** |

---

![](bbarfs3q256k_001.gif)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Account** | | **Changes recognized in** | **Changes recognized in** | **As of 12.31.24** | **As of 12.31.24** |
| **Account** | <br>**As of 12.31.23** | **Profit or loss** | **OCI** | **Deferred tax asset** | **Deferred tax liability** |
| Allowance for loan losses | 36545925 | 19615563 |  | 56161488 |  |
| Provisions | 94566182 | (26214987) |  | 68351195 |  |
| Loans and cards commissions | 9588074 | 6178043 |  | 15766117 |  |
| Organizational expenses and others | (45014301) | (9293855) |  |  | (54308156) |
| Property and equipment and miscellaneous assets | (110881361) | 12083120 |  |  | (98798241) |
| Debt securities, investments in equity instruments and derivatives | (46168052) | 26507034 | 1856225 |  | (17804793) |
| Tax inflation adjustment | 3386391 | (3304397) |  | 81994 |  |
| Tax losses | 3342969 | 58125785 |  | 61468754 |  |
| Other | 138 | (75) |  | 63 |  |
| **Balance** | **(54634035)** | **83696231** | **1856225** | **201829611** | **(170911190)** |
| &nbsp;&nbsp;**Offsettings** |  |  |  | **(170911190)** | **170911190** |
| &nbsp;&nbsp;**Net Deferred Assets** |  |  |  | **30918421** | **-** |

---

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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**11.4. Income tax**

Below are the main components of the income tax expense:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Current income tax expense | (103497853) | (197852077) | (18493847) | (3890139) |
| Income/(loss) from deferred income tax | 80215790 | 86088342 | (14007684) | (167222178) |
| **Income tax recognized through profit or loss** | **(23282063)** | **(111763735)** | **(32501531)** | **(171112317)** |
| **Income tax recognized through OCI** | **88955371** | **161751578** | **12616033** | **257622388** |
| **Total income tax** | **65673308** | **49987843** | **(19885498)** | **86510071** |

---

The Group's effective tax rate calculated on the income tax recognized in the income statement for the fiscal period ended September 30, 2025 and 2024 was 37% and 32%, 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.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 September 30, 2025, 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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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.

![](bbarfs3q256k_001.gif)

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. This judgment was appealed.

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 AFIP 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 (138,086,302 in restated values), with the ensuing impact on deferred tax assets by 5,033,000 (decrease) (122,394,223 in restated values) and on the income tax expense of 784,000 (15,692,090 in restated values).

On August 15, 2023, a trial court decision sustaining the claim filed by the Bank was issued. On August 22, 2023, the Bank filed an appeal against the imposition of legal costs, requiring that they be imposed on the losing party. On August 23, 2023, AFIP appealed the merits of the case, requiring the revocation of the judgment.

On July 1, 2024, the Court rejected the AFIP's claims on the merits and resolved to impose court costs on AFIP in both instances. AFIP 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 AFIP. Consequently, on April 25, 2025, AFIP filed an appeal with the Argentine Supreme Court of Justice.

**-Request for refund. Fiscal year 2021**

On June 30, 2022, the Bank filed a prior administrative claim before the AFIP 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.

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

![](bbarfs3q256k_001.gif)

**-Inflation adjustment for tax purposes. Fiscal year 2022**

On June 2, 2023, the Bank filed an unconstitutionality action against the AFIP 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 will be appealed.

**-Request for refund. Fiscal year 2023**

On September 13, 2024, the Bank filed an administrative claim with the AFIP 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 AFIP 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 3,026,437 restated as of September 30, 2025.

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.

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 AFIP 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.

![](bbarfs3q256k_001.gif)

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

On July 17, 2025, the AFIP 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.

On October 25, 2024, through Presidential Decree No. 953/2024, the Federal Executive established that the AFIP be dissolved and the ARCA (Revenue and Customs Control Agency) be created.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**12. Investments in equity instruments**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**12.1. Investments in equity instruments through profit or loss**

Breakdown is as follows:

---

| | | | |
|:---|:---|:---|:---|
|  | **09.30.25** | **12.31.24** | **12.31.24** |
|  Private securities - Shares of other non-controlled companies<br>| 6036220 | | 9946470 |
|  **TOTAL** | **6,036,220** | | **9,946,470** |

---

A breakdown of this information is provided in Exhibit A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**12.2. Investments in equity instruments through other comprehensive income**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Compensadora Electrónica S.A. | 4345699 | 2972297 |
| A3 Mercados S.A. (former Mercado Abierto Electrónico S.A.) | 3145113 | 1234031 |
| Banco Latinoamericano de Exportaciones S.A. | 1270351 | 897636 |
| Seguro de Depósitos S.A. | 334806 | 327198 |
| Other | 71464 | 60434 |
|  **TOTAL** | **9167433** | **5491596** |

---

A breakdown of this information is provided in Exhibit A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**13. Investments in associates**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Rombo Compañía Financiera S.A. | 19863537 | 12633142 |
| BBVA Seguros Argentina S.A. | 9179468 | 9045606 |
| Interbanking S.A. | 4463365 | 4117218 |
| Play Digital S.A. (1) | 1073867 | 2354034 |
| Openpay Argentina S.A. (2) | 823642 | 899643 |
| **TOTAL** | **35403879** | **29049643** |

---

<sup>(1)</sup> To establish the value of this investment, accounting information from Play Digital S.A. has been used as of June 30, 2025. Additionally, significant transactions carried out or events that occurred between July 1 and September 30, 2025 have been considered. In addition, on August 23, 2024, a capital contribution was made for 427,401 (606,977 in restated values).

<sup>(2)</sup> On October 6, 2025, a capital contribution was made, amounting to 187,650, which was paid in in cash. On July 4, 2024, a capital contribution was made, amounting to 250,377 (355,575 in restated values), which was also paid in in cash.

![](bbarfs3q256k_001.gif)

 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**14. Property and equipment**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Real estate | 540550643 | 532287544 |
| Furniture and facilities | 101571774 | 100880154 |
| Right of use – Real Estate (1) | 74684494 | 69556194 |
| Machinery and equipment | 60279977 | 59086233 |
| Works in progress | 34165705 | 24225735 |
| Vehicles | 3015429 | 2530477 |
| **TOTAL** | **814268022** | **788566337** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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, 2024, which have already been issued, the recoverable value of Property and equipment exceeded its accounting balance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**15. Intangible assets**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Own systems development expenses | 101959624 | 84435606 |
| **TOTAL** | **101,959,624** | **84,435,606** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**16. Other non-financial assets**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Investment properties | 160261356 | 162535608 |
| Prepayments | 41907739 | 34307782 |
| Tax advances | 28375137 | 18505552 |
| Advances to suppliers of goods | 24547111 | 21144515 |
| Other miscellaneous assets | 7033746 | 16611086 |
| Advances to personnel | 255393 | 13387886 |
| Foreclosed assets | 196184 | 198517 |
| Other | 7366146 | 3399591 |
| **TOTAL** | **269942812** | **270090537** |

---

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, 2024, 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:

---

| | | |
|:---|:---|:---|
| | **Impairment** | **Impairment** |
| **Account** | **09.30.25** | **12.31.24** |
| Rented Real Estate – Torre BBVA | (20348597) | (20348597) |
| Rented Real Estate – Della Paolera | (13267355) | (13267355) |
| Rented Real Estate – Edificio Tesla | (10496192) | (10496192) |
| Rented Real Estate - Viamonte | (1814345) | (1814345) |
|  **TOTAL** | **(45926489)** | **(45926489)** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Real Estate held for sale – Villa del Parque | 1841568 | 1841568 |
| Real Estate held for sale – Llavallol | 1012258 | 1012258 |
| Real Estate held for sale – Avellaneda | 420591 | 420592 |
| Real Estate held for sale- Villa Lynch | 332795 | 332795 |
| Real Estate held for sale- Bernal | 245684 | 245684 |
| Real Estate held for sale- Fisherton (1) |  | 720379 |
|  **TOTAL** | **3852896** | **4573276** |

---

<sup>(1)</sup> On January 13, 2025, the real estate held for sale – Fisherton was sold.

As mentioned in note 2.3.12 to the consolidated financial statements for the fiscal year ended December 31, 2024, 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:

---

| | | |
|:---|:---|:---|
| | **Impairment** | **Impairment** |
| **Account** | **09.30.25** | **12.31.24** |
| Real Estate held for sale- Fisherton |  | (1208298) |
|  **TOTAL** | **-** | **(1208298)** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**18. Deposits**

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

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Non-financial Government sector | 301642244 | 147108344 |
| Financial Sector | 7194993 | 5277682 |
| Non-financial Private Sector and Residents Abroad | 15047931902 | 11958421451 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Time deposits | 6499954294 | 3776410201 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Savings accounts | 5941541305 | 5572152351 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Checking accounts | 2537707539 | 2172572568 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investment accounts | 5650166 | 370475917 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other | 63078598 | 66810414 |
| **TOTAL** | **15356769139** | **12110807477** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**19. Liabilities at fair value through profit or loss**

No balance is recorded for the period/year ended September 30, 2025 and December 31, 2024, respectively.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**20. Other financial liabilities**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Obligations from financing of purchases | 1101376372 | 1106756824 |
| Receivables for spot purchases pending settlement | 146092747 | 10906290 |
| Collections and other transactions on behalf of third parties | 123722408 | 126474157 |
| Payment orders pending credit | 60051365 | 35925438 |
| Lease liabilities (Note 25) | 45416083 | 39515413 |
| Funds collected under ARCA's instructions | 30943378 | 23328740 |
| Cash and cash equivalents for spot purchases or sales pending settlement | 14281437 | 37031086 |
| Commissions accrued payable | 203964 | 208358 |
| Other | 104271655 | 77758110 |
| **TOTAL** | **1626359409** | **1457904416** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**21. Financing received from the BCRA and other financial institutions**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Local financial institutions | 345067462 | 191389535 |
| Foreign financial institutions | 190697874 | 53392844 |
| BCRA | 988585 | 284079 |
| **TOTAL** | **536,753,921** | **245,066,458** |

---

![](bbarfs3q256k_001.gif)

**22. Corporate bonds issued**

As of September 30, 2025 and December 31, 2024, the balances related to corporate bonds of the Bank and its subsidiaries were as follows:

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Detail** | **Issuance date** | **Nominal value** | **Maturity** | **Rate** | **Payment of interest** | **Outstanding securities as of 09.30.25** | **Outstanding securities as of 12.31.24** |
| Class 31 BBVA- ARS | 12.12.2024 | 37706733 | 12.12.2025 | TAMAR + 2.74% | Quarterly | 37706733 | 45989299 |
| Class 32 BBVA - US$ | 02.27.2025 | 16510 | 02.27.2026 | FIXED 3.5% | Upon maturity | 22562290 |  |
| Class 34 BBVA - ARS | 02.27.2025 | 56002870 | 02.27.2026 | TAMAR + 2.75% | Quarterly | 56002870 |  |
| Class 35 BBVA- US$ | 06.03.2025 | 62313 | 06.03.2026 | FIXED 5.75% | Semi-annual | 85155502 |  |
| Class 36 BBVA- ARS | 06.10.2025 | 95034488 | 06.10.2026 | TAMAR + 3.20% | Quarterly | 95034488 |  |
| Class 37 BBVA US$ | 08.22.2025 | 43355 | 08.22.2026 | FIXED 6% | Semi-annual | 59248400 |  |
| Class 29 BBVA- ARS | 09.23.2024 | 24500000 | 06.23.2025 | BADLAR + 5% | Quarterly |  | 29881608 |
| Class 30 BBVA ARS | 12.12.2024 | 24150965 | 09.12.2025 | FIXED TEM 2.75% | Upon maturity |  | 18402479 |
| Class 11 Volkswagen Financial Services - ARS | 10.22.2024 | 7987481 | 10.22.2025 | BADLAR + 5.75% | Quarterly | 7987481 | 19483983 |
| Corporate bond Series 30 PSA - ARS | 12.23.2024 | 8344444 | 06.23.2026 | TAMAR + 3.25% | Quarterly | 8344444 | 10177364 |
| Corporate bond Series 31 PSA - ARS | 02.28.2025 | 4126010 | 03.01.2027 | FIXED UVA 8% | Quarterly | 4126010 |  |
| Corporate bond Series 32 PSA - ARS | 02.28.2025 | 19813161 | 03.02.2026 | TAMAR + 3.2% | Quarterly | 19813161 |  |
| Corporate bond Series 29 PSA - ARS | 12.23.2024 | 11655556 | 09.23.2025 | FIXED TNA 36.72% | &nbsp;&nbsp;&nbsp;&nbsp;Upon maturity |  | 14215786 |
|  |  |  |  | **Total Consolidated Principal** | **Total Consolidated Principal** | **395981379** | **138150519** |
|  |  |  |  | **Consolidated Accrued Interest and adjustments payable** | **Consolidated Accrued Interest and adjustments payable** | **11748200** | **3206064** |
|  |  |  |  | **Withdrawals (1)** | **Withdrawals (1)** | **(141470)** | - |
|  |  |  |  | **Total Consolidated Principal and Interest and adjustments accrued** | **Total Consolidated Principal and Interest and adjustments accrued** | **407588109** | **141356583** |

---

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

<u>Definitions</u>

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

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).

![](bbarfs3q256k_001.gif)

Below is a detail of current Corporate Bonds Global Program:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Company** | &nbsp;&nbsp;&nbsp;&nbsp;**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 | Approval by Shareholders' Meetings dated July 15, 2003, April 26, 2007, March 28, 2008, March 30, 2011, March 26, 2012, April 9, 2013, and April 10, 2018. Approval by Board of Directors' Meetings dated August 31, 2004, December 7, 2004, September 24, 2008, September 23, 2009, December 22, 2009, June 24, 2022, December 20, 2022, May 22, 2024 and March 26, 2025 | Resolution No. 14,967 dated November 29, 2004, and extended through Resolution No. 16,010 dated November 6, 2008. The increase in the program's total outstanding amount was authorized through Resolution No. 16,611 dated July 21, 2011, and through Resolution No. 16,826 dated May 30, 2012. In addition, a new program term extension was authorized through Resolution No, 17,127 dated July 11, 2013, and the amendment of its general terms and conditions, the extension of its term and the increase in its maximum amount were authorized through Resolution No. RESFC-2018-19516-APN-DIR#CNV dated May 17, 2018. The extension of the program term, the reduction of the amount and the amendment of certain terms and conditions were authorized by CNV Resolution No. DI-2022-36-APN-GE#CNV dated July 13, 2022. Finally, the 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 | 04.28.25 | 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.<br>|
| 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. The extension of the Program for a term of 5 (five) years and the amendment to its terms and conditions were approved by the ordinary and extraordinary shareholders' meeting held on April 20, 2023. The amendments to the Program terms and conditions were approved by the Board of Governors' Meeting dated September 26, 2023. The updating of the Prospectus and its preliminary version were approved through the resolution by the sub-delegate on November 3, 2023. On June 26, 2025, the expansion of the Global Program for the issuance of corporate bonds for a maximum outstanding nominal value of up to USD 150,000,000 or its equivalent in other currencies or units of value or measurement was approved. 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. |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**23. Provisions**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Provision for contingent commitments (Exhibits J and R) | 23036275 | 27783620 |
| Provisions for termination plans (Exhibit J) | 2663129 | 2134845 |
| For administrative, disciplinary and criminal penalties (Note 52 and Exhibit J) | 5000 | 6098 |
| Other contingencies | 24753447 | 27519211 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provision for commercial claims | 18060377 | 19877990 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provision for tax claims | 1349178 | 1448591 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provision for labor lawsuits | 1852669 | 1438991 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other | 3491223 | 4753639 |
| **TOTAL** | **50457851** | **57443774** |

---

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:

<u>Contingent commitments:</u> 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.

<u>Termination benefit plans:</u> 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.

- <u>Administrative, disciplinary and criminal penalties:</u> 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.

<u>Other:</u> 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 210 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 239,433, out of which a potential or possible cash disbursement of approximately 86,758 is expected for the next 3 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.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**24. Other non-financial liabilities**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Miscellaneous creditors | 334929024 | 318237067 |
| Short-term personnel benefits | 153410135 | 133715087 |
| Other collections and withholdings | 112524458 | 112932975 |
| Other taxes payable | 83450256 | 53778599 |
| Advances collected | 77985329 | 85388685 |
| Dividends payable (Note 44) | 21884138 |  |
| Long-term personnel benefits | 5536608 | 5613697 |
| For contract liabilities (1) | 4869512 | 8165864 |
| Social security payment orders pending settlement | 941185 | 1180122 |
| Termination benefits payable |  | 5220268 |
| Other | 10449219 | 4498192 |
| **TOTAL** | **805979864** | **728730556** |

---

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**25. Leases**

<u>The Group as lessee</u>

Below is a detail of the amounts related to the rights of use under leases and lease liabilities in force as of September 30, 2025:

**Rights of use under leases**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | | | **Impairment** | **Impairment** | **Impairment** | **Impairment** | |
| <br>**Account** | **Original**<br>**value as of**<br>**01.01.25** | <br>**Additions** | <br>**Derecognitions** | **Accumulated**<br>**as of 01.01.25** | <br>**Derecognitions** | **For the**<br>**period (1)** | **Accumulated at** <br>**period-end** | **Residual**<br>**value as of**<br>**09.30. 25** |
| Leased real estate | 130145753 | 11935560 | 7260309 | 60589559 | 4802084 | 4349035 | 60136510 | 74684494 |
| (1) See note 38 |  |  |  |  |  |  |  |  |

---

![](bbarfs3q256k_001.gif)

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | | | **Impairment** | **Impairment** | **Impairment** | **Impairment** | |
| <br>**Account** | **Original**<br>**value as of**<br>**01.01.24** | <br>**Additions** | <br>**Derecognitions** | **Accumulated**<br>**as of 01.01.24** | <br>**Derecognitions** | **For the**<br>**year** | **Accumulated at of** <br>**year end** | **Residual** <br>**value as of**<br>**12.31.24** |
| Leased real estate | 130438224 | 17109844 | 17402315 | 65790906 | 10157159 | 4955812 | 60589559 | 69556194 |

---

**Lease liabilities**

Future minimum payments for lease agreements are as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **In foreign currency** | **In local currency** | **09.30.25** | **12.31.24** |
| Up to one year | 2329175 | 493403 | 2822578 | 1374358 |
| From 1 to 5 years | 22342652 | 5968007 | 28310659 | 26746961 |
| More than 5 years | 14282846 |  | 14282846 | 11394094 |
|  |  |  | **45416083** | **39515413** |

---

**Interest and exchange rate difference recognized in profit or loss** 

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **09.30.24** |
| **Other operating expenses** |  |  |
| Interest on lease liabilities (Note 39) | (3374143) | (3824090) |
| **Exchange rate difference** |  |  |
| Exchange rate difference for finance lease (loss) | (9678424) | (7064879) |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**26. Share capital**

Breakdown is as follows:

– <u>Share capital</u>

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Shares** | **Shares** | **Shares** | **Shares** | **Share capital** | **Share capital** |
| **Class** | **Quantity** | **Par value per share** | **Votes per share** | **Outstanding shares** | **Paid-in (1)** |
| Common | 612710079 | 1 | 1 | 612710 | 612710 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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. 19550). 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.

![](bbarfs3q256k_001.gif)

- <u>Share premium</u>

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

- <u>Equity adjustments</u>

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

- <u>Other comprehensive income/(loss) (OCI)</u>

– <u>Income/(loss) from financial assets measured at fair value through OCI</u>: 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.

– <u>Other:</u> This item represents the Bank's participation in its associates' and joint ventures' OCI.

- <u>Legal reserve</u>

B.C.R.A. regulations establish that 20% of net income determined in accordance with B.C.R.A. Generally Accepted Accounting Principles must be allocated to the legal reserve. (see note 44 a)).

- <u>Other reserves</u>

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:

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

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

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**27. Interest income**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Interest from commercial papers | 219576246 | 599909781 | 139551515 | 533800447 |
| Interest from consumer loans | 184231827 | 520791662 | 98178583 | 245619922 |
| Interest from credit card loans | 179422161 | 515133216 | 105961520 | 403662248 |
| Interest from government securities | 198984311 | 508430166 | 252600760 | 557011905 |
| Interest from other loans | 152484245 | 357899336 | 59630690 | 212247212 |
| Interest from overdrafts | 140876572 | 300954947 | 70718823 | 287060433 |
| CER clause adjustment | 71771607 | 269110580 | 185517480 | 1054346753 |
| UVA clause adjustment | 36798532 | 115705876 | 36102556 | 236887552 |
| Interest from pledge loans | 39695851 | 94869605 | 20011732 | 51382096 |
| Interest from loans for the prefinancing and financing of exports | 37079675 | 71634658 | 5489528 | 11368116 |
| Interest on loans to the financial sector | 21414940 | 40374626 | 4743443 | 14435375 |
| Interest from mortgage loans | 9258089 | 22444214 | 4662899 | 13608143 |
| Interest from finance leases | 3991054 | 11294399 | 3368568 | 12092412 |
| Interest from private securities | 1389893 | 2902871 | 661281 | 4476696 |
| Premium for reverse repurchase agreements | 232817 | 242654 | 11518434 | 1030746038 |
| Other interest | 14664533 | 24807029 | 2857936 | 6916538 |
| **TOTAL** | **1311872353** | **3456505620** | **1001575748** | **4675661886** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**28. Interest expense**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Interest from time deposits | 537782875 | 1210051698 | 280728624 | 964059377 |
| Interest from current accounts deposits | 107028349 | 235008392 | 71451978 | 493424767 |
| Interest from other financial liabilities | 41328592 | 90297833 | 2965454 | 25456197 |
| Interfinancial loans received | 30687663 | 72078688 | 12772442 | 31219030 |
| UVA clause adjustment | 1960481 | 11902310 | 20608068 | 149696862 |
| Premium for repurchase agreements | 5077725 | 6787204 | 479930 | 523691 |
| Interest from savings accounts deposits | 1422711 | 5782754 | 3312263 | 19576782 |
| Borrowing surety bond transactions | 1114790 | 3870748 | 2835601 | 2835601 |
| **TOTAL** | **726403186** | **1635779627** | **395154360** | **1686792307** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**29. Commission income**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| For credit cards | 110128679 | 306610926 | 89319396 | 261828617 |
| Linked to liabilities | 57220747 | 166830160 | 47848527 | 133565147 |
| Linked to loans | 19336798 | 62340786 | 17659449 | 53315982 |
| From insurance | 7510618 | 22005675 | 6304379 | 18073561 |
| From foreign trade and foreign currency transactions | 8139626 | 21580231 | 7476420 | 24123492 |
| Linked to securities | 4784530 | 16002611 | 6392886 | 17022180 |
| Linked to loan commitments | 589273 | 2203098 | 374179 | 703725 |
| From guarantees granted | 107747 | 213590 | 219915 | 459675 |
| **TOTAL** | **207818018** | **597787077** | **175595151** | **509092379** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**30. Commission expenses**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| For credit and debit cards | 37132912 | 146548821 | 45913328 | 129848125 |
| For foreign trade transactions | 20255622 | 54372124 | 15986249 | 56895956 |
| For payment of wages | 6744198 | 19801372 | 6476402 | 19231181 |
| For new channels | 2597774 | 15924578 | 6378990 | 15880172 |
| For data processing | 2619174 | 8256614 | 3699630 | 10776337 |
| For advertising campaigns | 371521 | 1077734 | 203803 | 609008 |
| Linked to transactions with securities | 185573 | 391092 | 26881 | 118418 |
| Other commission expenses | 830416 | 2562499 | 3180309 | 6664709 |
| **TOTAL** | **70737190** | **248934834** | **81865592** | **240023906** |

---

![](bbarfs3q256k_001.gif)

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

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Gain from government securities | 32137601 | 109242136 | 39220186 | 147420223 |
| Gain from private securities | 5086088 | 9140522 | 99094 | 2034882 |
| Gain /(loss) from foreign currency forward transactions | (11939873) | (7931230) | (2268707) | (17883323) |
| Interest rate swaps | (2642428) | (1787403) | 212775 | 782791 |
| Gain from corporate bonds | (30143) | (19241) | 503867 | 1749629 |
| Loss from put options taken |  |  | 886050 | (836400) |
| Others | (33) | (460) |  | 3507 |
| **TOTAL** | **22611212** | **108644324** | **38653265** | **133271309** |

---

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

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Income from sale of government securities | (3070465) | 84601447 | 72918923 | 197570105 |
| Income from sale of private securities | (356277) | 1692017 |  | 5768509 |
| **TOTAL** | **(3426742)** | **86293464** | **72918923** | **203338614** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**33. Foreign exchange and gold gains/(losses)**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Income from trading in foreign currency | 57099573 | 131899966 | 21406744 | 50262944 |
| Conversion of foreign currency assets and liabilities into pesos | 3553080 | (4658006) | (12629313) | 6478474 |
| **TOTAL** | **60652653** | **127241960** | **8777431** | **56741418** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**34. Other operating income**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Adjustments and interest on miscellaneous receivables | 11048081 | 31270432 | 8704320 | 46068708 |
| Rental of safe deposit boxes | 9040397 | 26287148 | 7933006 | 19423865 |
| Debit and credit card commissions | 7042934 | 19648891 | 3657127 | 10836814 |
| Punitive interest | 6628704 | 16806620 | 2345118 | 6259254 |
| Loans recovered | 6939459 | 13833847 | 3843287 | 10969484 |
| Rent | 2235776 | 6262144 | 1461222 | 5093231 |
| Fee expenses recovered | 1666914 | 5070323 | 1372301 | 3829828 |
| Commission from syndicated transactions | 678442 | 1375218 | 470651 | 1377234 |
| Allowances reversed | (120770) | 29763 | 1794741 | 4782596 |
| Income from sale of non-current assets held for sale (Note 17) |  |  | 249616 | 249616 |
| Other operating income | 26128376 | 34135733 | 6614812 | 21620396 |
| **TOTAL** | **71288313** | **154720119** | **38446201** | **130511026** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**35. Impairment of financial assets**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| **Financial assets at amortized cost** |  |  | |  |
| Loan loss allowance in pesos | 213986490 | 470322819 | 54870676 | 160151597 |
| Loan loss allowance in foreign currency | (3869297) | 516070 | (404260) | 2771301 |
| **Financial assets at fair value through OCI** |  |  |  |  |
| Correction of value due to credit losses | (160505) | (76992) | (109058) | (92086) |
|  **TOTAL** | **209956688** | **470761897** | **54357358** | **162830812** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**36. Personnel benefits**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Salaries | 86843999 | 258825708 | 78350090 | 248119510 |
| Social security withholdings and collections | 29550890 | 81546985 | 22301976 | 73429271 |
| Other short-term personnel benefits | 23003655 | 66669328 | 17780064 | 77747069 |
| Personnel services | 4055004 | 13098903 | 4511854 | 11097514 |
| Personnel compensation and bonuses | 3754076 | 11497718 | 9790349 | 36405024 |
| Employee termination benefits (Exhibit J) |  | 967239 |  | 1045234 |
| Other long-term benefits |  | 990259 |  | 4213284 |
| **TOTAL** | **147207624** | **433596140** | **132734333** | **452056906** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**37. Administrative expenses**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Contracted administrative services | 23323133 | 80278094 | 32446991 | 79790213 |
| Taxes | 21485258 | 61809976 | 33802926 | 117498802 |
| Rent | 17358646 | 50343324 | 13888193 | 62703546 |
| Armored transportation services | 11885803 | 48559254 | 15173647 | 42772243 |
| Maintenance and repair costs | 15439918 | 43181822 | 14170089 | 42386004 |
| Advertising | 10070245 | 37852734 | 9688160 | 33163228 |
| Documents distribution | 8540531 | 23372796 | 6559363 | 20747409 |
| Security services | 6938956 | 20779832 | 4504790 | 14163145 |
| Other fees | 6729741 | 18913614 | 4504640 | 14715023 |
| Electricity and communications | 6705044 | 18679170 | 6329580 | 18065656 |
| Trade reports | 4610329 | 15355417 | 3666282 | 10006778 |
| IT | 1870481 | 15273528 | 7112082 | 30655230 |
| Insurance | 1263641 | 4084390 | 1720855 | 4014428 |
| Representation and travel expenses | 1528651 | 4081098 | 1187818 | 3242707 |
| Fees to Bank Directors and Supervisory Committee | 198568 | 643774 | 183830 | 565414 |
| Stationery and supplies | 104584 | 533715 | 258979 | 980095 |
| Other administrative expenses | 7885943 | 23069662 | 7305867 | 20970172 |
| **TOTAL** | **145939472** | **466812200** | **162504092** | **516440093** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**38. Asset depreciation and impairment**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Property and equipment (Note 14) | 19038133 | 54253986 | 17033667 | 47907652 |
| Intangible assets (Note 15) | 3799012 | 12789346 | 2260302 | 12481562 |
| Right of use of leased real estate (Note 14) | 1735063 | 4349035 | 1416429 | 3406450 |
| Other assets | 211076 | 1728802 | 1076750 | 2503145 |
| Loss from sale or impairment of property, plant and equipment |  | 32722 | 9252 | 9252 |
| **TOTAL** | **24783284** | **73153891** | **21796400** | **66308061** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**39. Other operating expenses** 

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Turnover tax | 130233773 | 346038096 | 67724257 | 310627010 |
| Initial recognition of loans | 22745722 | 73189902 | 7519996 | 17011355 |
| Contribution to the Deposit Guarantee Fund (Note 46) | 5709650 | 15946912 | 3307002 | 9230235 |
| Other allowances (Exhibit J) | (8105519) | 12979019 | 7326233 | 42044828 |
| Claims | 4185943 | 11432745 | 1826044 | 3730775 |
| Interest on liabilities from leases (Note 25) | 1165660 | 3374143 | 1314224 | 3824090 |
| Adjustment for restatement of dividends in constant currency | 1459630 | 1982587 |  | 15188469 |
| Other operating expenses | 19304564 | 44144327 | 11125747 | 29523444 |
| **TOTAL** | **176699423** | **509087731** | **100143503** | **431180206** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**40. Fair values of financial instruments**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**40.1. Assets and liabilities measured at fair value**

The fair value hierarchy of assets and liabilities measured at fair value as of September 30, 2025 is detailed below:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Accounting balance** | **Level 1 Fair Value** | **Level 2 Fair Value** | **Level 3 Fair Value** |
| &nbsp;&nbsp;&nbsp;&nbsp;**<u>Financial assets</u>** |  |  |  |  |
| Debt securities at fair value through profit or loss | 277966212 | 277966212 |  |  |
| Derivative instruments | 57685698 | 54788493 | 2897205 |  |
| Other financial assets | 16291114 | 16291114 |  |  |
| Other debt securities | 2020605088 | 1894869489 | 124465717 | 1269882 |
| Financial assets pledged as collateral | 248299703 | 197947303 | 50352400 |  |
| Investments in equity instruments | 15203653 | 9181333 | 1330497 | 4691823 |
| &nbsp;&nbsp;&nbsp;&nbsp;**<u>Financial liabilities</u>** |  |  |  |  |
| Derivative instruments | 74163239 | 19417076 | 54746163 |  |

---

The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2024 is detailed below:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Accounting Balance** | **Level 1 Fair Value** | **Level 2 Fair Value** | **Level 3 Fair Value** |
| &nbsp;&nbsp;&nbsp;&nbsp;**<u>Financial assets</u>** |  |  |  |  |
| Debt securities at fair value through profit or loss | 111961113 | 100421560 | 11539553 |  |
| Derivative instruments | 12030045 | 1050653 | 10979392 |  |
| Other financial assets | 913740 | 913740 |  |  |
| Other debt securities | 2849950390 | 2760139516 | 86410964 | 3399910 |
| Financial assets pledged as collateral | 152457589 | 152457589 |  |  |
| Investments in equity instruments | 15438066 | 9946470 | 939731 | 4551865 |
| &nbsp;&nbsp;&nbsp;&nbsp;**<u>Financial liabilities</u>** |  |  |  |  |
| Derivative instruments | 4706213 |  | 4706213 |  |

---

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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**40.2. 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.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;40.2.1. 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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| John Deere Credit Cia Financiera S.A. Corporate bond Series X USD. Maturity 03-08-2026 | 1330820 |  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;40.2.2. 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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| 360 Energy Solar S.A. Corporate bonds Series 4 in USD at fixed rate. Maturity 10-30-2027 | 2494015 |  |
| CAPEX S.A. Corporate bond Series 10 in USD. Maturity 07-05-2027 | 2383380 |  |
| Minera EXAR Corporate bond Series 1 in USD. Maturity 11-11-2027 | 2335885 |  |
| Petroquímica Comodoro Rivadavia Corporate Bond Series O in USD. Maturity 09-22-2027 | 1427141 |  |
| Treasury bonds in pesos adjusted by CER 0%. Maturity 10-31-2025 | 43663 |  |

---

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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**40.3. 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 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.

![](bbarfs3q256k_001.gif)

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.

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:

![](bbarfs3q256k_001.gif)

**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) plus interest accrued to date. If the security has paid coupon, then the "clean" price is calculated. If principal was repaid, then repayment amount is deducted and the "dirty" price is recalculated, with interest being accrued until year-end. Corporate bonds at floating rate in portfolio are as follows:

- FCA Compañía Financiera (ON FTL2O)

The most relevant unobservable inputs include:

– Latest market price

The tables below show a sensitivity analysis for each of the above-mentioned securities:

---

| | |
|:---|:---|
| Latest market price scenarios | Changes in final price |
| Latest market price scenarios | Changes in final price |
| Latest market price scenarios | Changes in final price |
| Latest market price scenarios | ON FTL2O |
| 2% | 3.100% |
| 5% | 7.750% |
| 10% | 15.501% |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**40.4. 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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| **Balance at the beginning of the fiscal year** | **7951775** | **17907181** |
| Other debt securities - Private securities - Corporate bonds | (1517712) | (2321232) |
| Debt securities at fair value through profit or loss - Private securities - Corporate bonds |  | (608254) |
| Equity instruments | 959738 | 2658008 |
| Monetary loss from assets at fair value | (1432096) | (9683928) |
| **Balance at fiscal period/year-end** | **5961705** | **7951775** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**40.5. 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.

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

<u>Fixed rate financial instruments</u>: 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.

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

![](bbarfs3q256k_001.gif)

The fair value hierarchy of assets and liabilities not measured at fair value as of September 30, 2025 is detailed below:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Accounting balance** | **Total Fair Value** | **Level 1 Fair Value** | **Level 2 Fair Value** | **Level 3 Fair Value** |
| <u>Financial assets</u> |  |  |  |  |  |
| Cash and deposits in banks | 3831745984 | (a) |  |  |  |
| Other financial assets | 232628530 | (a) |  |  |  |
| Loans and other financing |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Non-financial government sector | 3718011 | (a) |  |  |  |
| &nbsp;&nbsp;&nbsp; Other financial institutions | 205574476 | 216109969 |  | 216109969 |  |
| &nbsp;&nbsp;&nbsp; Non-financial private sector and residents abroad | 12351704052 | 12012519216 (c) |  |  | 12012519216 |
| Other debt securities | 797599330 | 880339310 |  | 880339310 |  |
| Financial assets pledged as collateral | 764981131 | (a) |  |  |  |
| <u>Financial liabilities</u> |  |  |  |  |  |
| Deposits | 15356769139 (b) | 6408707938 |  |  | 6408707938 |
| Repo transactions and surety bonds | 300565382 | (a) |  |  |  |
| Other financial liabilities | 1626359409 | (a) |  |  |  |
| Financing received from the BCRA and other financial institutions | 536753921 | 515838758 |  | 515838758 |  |
| Corporate bonds issued | 407588109 | 391577079 |  | 391577079 |  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The fair value is not reported as it
is considered similar to its accounting balance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The total accounting balance includes
all items of Deposits, while the detail of Fair value only includes the value for Time Deposits at Level 3 fair value. For the rest of
deposits, the fair value is not reported as it is considered that it is similar to their accounting balance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Bank's Management has not identified
additional impairment indicators of its financial assets as a result of differences in their fair value.

The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2024 is detailed below:

![](bbarfs3q256k_001.gif)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Accounting balance** | **Total Fair Value** | **Level 1 Fair Value** | **Level 2 Fair Value** | **Level 3 Fair Value** |
| <u>Financial assets</u> |  |  |  |  |  |
| Cash and deposits in banks | 3444170974 | (a) |  |  |  |
| Other financial assets | 307771767 | (a) |  |  |  |
| Loans and other financing |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Non-financial government sector | 1176637 | (a) |  |  |  |
| &nbsp;&nbsp;&nbsp; Other financial institutions | 71067505 | 84727208 |  | 84727208 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial private sector and residents abroad | 9122231067 | 9573052462 |  |  | 9573052462 |
| Other debt securities | 195028485 | 195892022 |  | 195892022 |  |
| Financial assets pledged as collateral | 412204770 | (a) |  |  |  |
| <u>Financial liabilities</u> |  |  |  |  |  |
| Deposits | 12110807477 (b) | 3991502187 |  |  | 3991502187 |
| Other financial liabilities | 1457904416 | (a) |  |  |  |
| Financing received from the BCRA and other financial institutions | 245066458 | 242669538 |  | 242669538 |  |
| Corporate bonds issued | 141356583 | 143043083 |  | 143043083 |  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The fair value is not reported as it
is considered similar to its accounting balance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The total accounting balance includes
all items of Deposits, while the detail of Fair value only includes the value for Time Deposits at Level 3 fair value. For the rest of
deposits, the fair value is not reported as it is considered that it is similar to their accounting balance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**41. Segment reporting**

<u>Basis for segmentation</u> 

As of September 30, 2025 and December 31, 2024, 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 September 30, 2025 and December 31, 2024:

![](bbarfs3q256k_001.gif)

---

| | | |
|:---|:---|:---|
| **Group (banking activity)(1)** | **09.30.25** | **12.31.24** |
| **Loans and other financing** | **12560996539** | **9194475209** |
| &nbsp;&nbsp;Corporate banking (2) | 2748064526 | 1542667188 |
| &nbsp;&nbsp;Small and medium companies (3) | 3615558420 | 3410014796 |
| &nbsp;&nbsp;Retail | 6197373593 | 4241793225 |
| **Other assets** | **9605556302** | **8764979625** |
| **TOTAL ASSETS** | **22166552841** | **17959454834** |
| **Deposits** | **15356769139** | **12110807477** |
| &nbsp;&nbsp;Corporate banking (2) (3) | 6081888715 | 4078469770 |
| &nbsp;&nbsp;Small and medium companies (2) (3) | 1416941736 | 1879817768 |
| &nbsp;&nbsp;Retail | 7857938688 | 6152519939 |
| **Other liabilities** | **3827109884** | **2652007589** |
| **TOTAL LIABILITIES** | **19183879023** | **14762815066** |

---

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) It includes the Financial Sector.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**42. Related parties**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**42.1. Parent**

The Bank's parent is Banco Bilbao Vizcaya Argentaria.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**42.2. 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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**42.2.1. Remuneration of key management personnel**

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

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **09.30.24** |
| Fees | 456845 | 418698 |
| **Total** | **456845** | **418698** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**42.2.2. Profit or loss from transactions and balances with key management personnel**

---

| | | |
|:---|:---|:---|
|  | **Balances as of** | **Balances as of** |
|  | **Balances as of** | **Balances as of** |
|  | **09.30.25** | **12.31.24** |
| **Loans** |  |  |
| Overdrafts | 7 | 1 |
| Credit cards | 87004 | 68342 |
| Consumer loans | 161280 | 1315 |
| **Deposits** |  |  |
| Deposits | 940290 | 157655 |

---

![](bbarfs3q256k_001.gif)

---

| | | |
|:---|:---|:---|
|  | **Profit or loss from transactions** | **Profit or loss from transactions** |
|  | **Profit or loss from transactions** | **Profit or loss from transactions** |
|  | **09.30.25** | **09.30.24** |
| **Profit or loss** |  |  |
| Interest income | 48241 | 157584 |
| Interest expense | (6648) | (21089) |
| Commission income | 1252 | 6502 |
| Commission expense | (2217) | (1271) |
| Other operating income | 3369 | 2127 |
| Other operating expenses | (29) |  |

---

Loans are granted on an arm's length basis. As of September 30, 2025 and December 31, 2024, balances of loans granted are classified under normal performance according to the debtor classification rules issued by the BCRA.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**42.2.3.** **Profit or loss and balances with related parties (except for key management personnel)**

---

| | | |
|:---|:---|:---|
| **Parent** | **Balances as of** | **Balances as of** |
| **Parent** | **09.30.25** | **12.31.24** |
| **Assets** |  |  |
| Cash and deposits in banks | 1625609 | 6768698 |
| Financial assets pledged as collateral | 1093267 |  |
| Other financial assets | 62173 | 108 |
| **Liabilities** |  |  |
| Other non-financial liabilities |  |  |
| Derivative instruments (Liabilities) | 42268316 | 57114977 |
|  | 170512 | 3233 |
| **<u>Off-balance sheet balances</u>** |  |  |
| Securities in custody | 1767350478 | 3751539153 |
| Guarantees received | 100583785 | 147306304 |
| Sureties granted | 29310555 | 106083851 |
| Derivative instruments | 60541054 | 632256 |

---

---

| | | |
|:---|:---|:---|
|  | **Profit or loss from transactions** | **Profit or loss from transactions** |
|  | **09.30.25** | **09.30.24** |
| **<u>Profit or loss</u>** |  |  |
| Interest income | 2628 |  |
| Commission income | 43219 | 209505 |
| Net loss from measurement of financial instruments at fair value through profit or loss | (1) |  |
| Other operating income | 41227 | 32047 |
| Administrative expenses | (37873315) | (23674808) |

---

![](bbarfs3q256k_001.gif)

---

| | | |
|:---|:---|:---|
| **Subsidiaries (1)** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Balances as of** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Balances as of** |
| **Subsidiaries (1)** | **09.30.25** | **12.31.24** |
| **<u>Assets</u>** |  |  |
| Loans and other financing | 225598385 | 123787174 |
| Debt securities at fair value through profit or loss | 144214 |  |
| **<u>Liabilities</u>** |  |  |
| Deposits | 65806395 | 43603717 |
| Other non-financial liabilities | 1259629 | 2048947 |
| **<u>Off-balance sheet balances</u>** |  |  |
| Securities in custody | 16700414 | 1263920 |
|  | **Profit or loss from transactions** | **Profit or loss from transactions** |
|  | **09.30.25** | **09.30.24** |
| **<u>Profit or loss</u>** |  |  |
| Interest income | 55534234 | 41657844 |
| Interest expense | (718881) | (3629648) |
| Commission income | 32922 | 107761 |
| Commission expense | (5556293) | (6162155) |
| Foreign exchange and gold gains/(losses) | 1994 | 1694 |
| Other operating income | 3654246 | 2608983 |
| Administrative expenses | (1190993) | (445496) |
| Other operating expenses | (72) | (507) |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 September 30, 2025 and 2024, and December 31, 2024, respectively.

![](bbarfs3q256k_001.gif)

---

| | | |
|:---|:---|:---|
| **Associates** | **Balances as of** | **Balances as of** |
| **Associates** | **09.30.25** | **12.31.24** |
| **<u>Assets</u>** |  |  |
| Cash and deposits in banks | 2192 |  |
| Loans and other financing | 64007367 | 18772777 |
| Derivative instruments |  | 723614 |
| Other financial assets | 3393656 | 3609274 |
| **<u>Liabilities</u>** |  |  |
| Deposits | 12128807 | 4770909 |
| Derivatives (Liabilities) | 1172607 |  |
| **<u>Off-balance sheet balances</u>** |  |  |
| Interest rate swaps | 19000000 |  |
| Securities in custody | 43302912 | 26500724 |
| Guarantees received | 222167 | 204726 |
| Sureties granted | 222167 | 204726 |
|  | **Profit or loss from transactions** | **Profit or loss from transactions** |
|  | **09.30.25** | **09.30.24** |
| **<u>Profit or loss</u>** |  |  |
| Interest income | 13919888 | 8052653 |
| Interest expense | (703564) | (232687) |
| Commission income | 16787068 | 10116653 |
| Commission expense | (21129) | (15611) |
| Net income from measurement of financial instruments at fair value through profit or loss | (1242846) | 786160 |
| Foreign exchange and gold gains/(losses) | 59919 | 23899 |
| Other operating income | 2138993 | 1686192 |
| Administrative expenses |  | 125346 |
| Other operating expenses | (1087) |  |

---

Transactions have been agreed upon on an arm's length basis. As of September 30, 2025 and December 31, 2024, balances of loans granted are classified under normal performance according to the debtor classification rules issued by the BCRA.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**43. Financial instruments risks**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**43.1. 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, 2024.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**43.2. 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 September 30, 2025 and December 31, 2024:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  **Exposure to default -** <br> **Credit Investment** | | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Total** |
|  **Exposure to default -** <br> **Credit Investment** | &nbsp;&nbsp;**Stage 1** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Balances as of 12.31.24** | **9223444447** | **482233670** | **26096667** | **131117139** | **6477944** | **9869369867** |
| &nbsp;&nbsp;Inter-stage Transfers: |  |  |  |  |  |  |
| &nbsp;&nbsp; From stage 1 to stage 2 | (1780833743) | 1827878440 |  |  |  | 47044697 |
| &nbsp;&nbsp; From stage 2 to stage 1 | 851866654 | (818625455) | (8678121) |  |  | 24563078 |
| &nbsp;&nbsp; From stage 1 or 2 to stage 3 | (64279997) | (510585314) | (1436739) | 576960096 | 2387140 | 3045186 |
| &nbsp;&nbsp; From stage 3 to stage 1 or 2 | 14685733 | 9712349 | 129337 | (42272256) | (1772771) | (19517608) |
| &nbsp;&nbsp;Changes without inter-stage transfers | (82558754) | 139882574 | (8187294) | (15811744) | 4952090 | 38276872 |
| &nbsp;&nbsp;Newly originated financial assets | 14846074916 | 225960213 | 52441089 | 62587920 | 3656598 | 15190720736 |
| &nbsp;&nbsp;Reimbursements | (9626391260) | (227327845) | (42999048) | (48526531) | (984894) | (9946229578) |
| &nbsp;&nbsp;Write-offs |  | (488) |  | (138430093) | (1559357) | (139989938) |
| &nbsp;&nbsp;Foreign exchange differences | 634411938 | 4719633 | 3416530 | 101732 | 1334456 | 643984289 |
| &nbsp;&nbsp;Inflation adjustment | (2081623054) | (124951152) | (5444800) | (45747303) | (1839039) | (2259605348) |
| &nbsp;&nbsp;**Balances as of 09.30.25** | **11934796880** | **1008896625** | **15337621** | **479978960** | **12652167** | **13451662253** |

---

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  **Exposure to default -** <br> **Credit Investment** | | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Total** |
|  **Exposure to default -** <br> **Credit Investment** | &nbsp;&nbsp;**Stage 1** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Balances as of 12.31.23** | **5048999148** | **530723789** | **18411097** | **83357727** | **10147697** | **5691639458** |
| &nbsp;&nbsp;Inter-stage Transfers: |  |  |  |  |  |  |
| &nbsp;&nbsp; From stage 1 to stage 2 | (1021242941) | 981665578 | 7214558 |  |  | (32362805) |
| &nbsp;&nbsp; From stage 2 to stage 1 | 736124111 | (634403123) | (4684067) |  |  | 97036921 |
| &nbsp;&nbsp; From stage 1 or 2 to stage 3 | (22867668) | (183281481) | (155595) | 213547337 | 148407 | 7391000 |
| &nbsp;&nbsp; From stage 3 to stage 1 or 2 | 2307233 | 9610972 | (5943) | (16909678) | (186393) | (5183809) |
| &nbsp;&nbsp;Changes without inter-stage transfers | 1733697607 | 150041366 | 17179956 | (1027735) | 3574804 | 1903465998 |
| &nbsp;&nbsp;Newly originated financial assets | 13425184932 | 126784628 | 15795852 | 26580293 | 289000 | 13594634705 |
| &nbsp;&nbsp;Reimbursements | (6955426390) | (157808601) | (17655443) | (36684491) | (636798) | (7168211723) |
| &nbsp;&nbsp;Write-offs |  |  |  | (76803174) | (2229892) | (79033066) |
| &nbsp;&nbsp;Foreign exchange differences | 183516006 | 2699711 | 2563048 | 18383 | 1169248 | 189966396 |
| &nbsp;&nbsp;Inflation adjustment | (3906847591) | (343799169) | (12566796) | (60961523) | (5798129) | (4329973208) |
| &nbsp;&nbsp;**Balances as of 12.31.24** | **9223444447** | **482233670** | **26096667** | **131117139** | **6477944** | **9869369867** |

---

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  **Exposure to default -** <br> **Contingent** | | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Total** |
|  **Exposure to default -** <br> **Contingent** | &nbsp;&nbsp;**Stage 1** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Balances as of 12.31.24** | **4038117551** | **193884389** | **944208** | **1155761** | **2409** | **4234104318** |
| &nbsp;&nbsp;Inter-stage Transfers: |  |  |  |  |  |  |
| &nbsp;&nbsp; From stage 1 to stage 2 | (708061933) | 562167855 |  |  |  | (145894078) |
| &nbsp;&nbsp; From stage 2 to stage 1 | 630839473 | (411838100) | (8707) |  |  | 218992666 |
| &nbsp;&nbsp; From stage 1 or 2 to stage 3 | (3088073) | (904698) | (1428) | 2330370 | 3586 | (1660243) |
| &nbsp;&nbsp; From stage 3 to stage 1 or 2 | 1168827 | 419684 | 6057 | (1574784) | (47360) | (27576) |
| &nbsp;&nbsp;Changes without inter-stage transfers | 1951648475 | 80377435 | (417585) | (91384) | 52602 | 2031569543 |
| &nbsp;&nbsp;Newly originated financial commitments | 979094649 | 43149183 | 74052 | 352849 | 48100 | 1022718833 |
| &nbsp;&nbsp;Reimbursements | (712908601) | (49935543) | (326962) | (571558) | (11234) | (763753898) |
| &nbsp;&nbsp;Write-offs |  |  |  | (348) |  | (348) |
| &nbsp;&nbsp;Foreign exchange differences | 59454389 | 1534650 | 25926 |  |  | 61014965 |
| &nbsp;&nbsp;Inflation adjustment | (900223443) | (49656616) | (65108) | (197787) | (6722) | (950149676) |
| &nbsp;&nbsp;**Balances as of 09.30.25** | **5336041314** | **369198239** | **230453** | **1403119** | **41381** | **5706914506** |

---

![](bbarfs3q256k_001.gif)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  **Exposure to default -** <br> **Contingent** | | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Total** |
|  **Exposure to default -** <br> **Contingent** | &nbsp;&nbsp;**Stage 1** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Balances as of 12.31.23** | **1554838150** | **162605763** | **478208** | **550174** | **918** | **1718473213** |
| &nbsp;&nbsp;Inter-stage Transfers: |  |  |  |  |  |  |
| &nbsp;&nbsp; From stage 1 to stage 2 | (286564582) | 254503707 | 87459 |  |  | (31973416) |
| &nbsp;&nbsp; From stage 2 to stage 1 | 344676053 | (234859538) | (307727) |  |  | 109508788 |
| &nbsp;&nbsp; From stage 1 or 2 to stage 3 | (2507604) | (829563) | (346) | 2153376 | 254 | (1183883) |
| &nbsp;&nbsp; From stage 3 to stage 1 or 2 | 1220605 | 414001 | 346 | (1238169) | (1637) | 395146 |
| &nbsp;&nbsp;Changes without inter-stage transfers | 3007983586 | 130498549 | (1614929) | 364240 | 8364 | 3137239810 |
| &nbsp;&nbsp;Newly originated financial commitments | 1326833058 | 64137198 | 3527369 | 271371 |  | 1394768996 |
| &nbsp;&nbsp;Reimbursements | (601399217) | (69091345) | (602511) | (516641) | (84) | (671609798) |
| &nbsp;&nbsp;Write-offs |  |  |  | (2222) |  | (2222) |
| &nbsp;&nbsp;Foreign exchange differences | 49618229 | 2308816 | 498230 |  |  | 52425275 |
| &nbsp;&nbsp;Inflation adjustment | (1356580727) | (115803199) | (1121891) | (426368) | (5406) | (1473937591) |
| &nbsp;&nbsp;**Balances as of 12.31.24** | **4038117551** | **193884389** | **944208** | **1155761** | **2409** | **4234104318** |

---

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Allowances - Credit Investment** | | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Allowances - Credit Investment** | &nbsp;&nbsp;**Stage 1** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Balances as of 12.31.24** | **66539971** | **27285898** | **1229950** | **96308750** | **4763578** | **196128147** |
| &nbsp;&nbsp;Inter-stage Transfers: |  |  |  |  |  |  |
| &nbsp;&nbsp; From stage 1 to stage 2 | (48397418) | 134578341 |  |  |  | 86180923 |
| &nbsp;&nbsp; From stage 2 to stage 1 | 13011120 | (37970807) | (384889) |  |  | (25344576) |
| &nbsp;&nbsp; From stage 1 or 2 to stage 3 | (4589056) | (101270523) | (326067) | 324590640 | 1150580 | 219555574 |
| &nbsp;&nbsp; From stage 3 to stage 1 or 2 | 1037963 | 799411 | 92040 | (23729642) | (1096947) | (22897175) |
| &nbsp;&nbsp;Changes without inter-stage transfers | (10046993) | 28299427 | 559063 | 47961054 | 6506722 | 73279273 |
| &nbsp;&nbsp;Newly originated financial assets | 141521770 | 14831061 | 1894896 | 38260418 | 1580639 | 198088784 |
| &nbsp;&nbsp;Reimbursements | (84863969) | (6884398) | (2303620) | (31633044) | (769372) | (126454403) |
| &nbsp;&nbsp;Write-offs |  | (2311) |  | (110044019) | (1517440) | (111563770) |
| &nbsp;&nbsp;Foreign exchange differences | 3539152 | 279160 | 91649 | (20482) | 843636 | 4733115 |
| &nbsp;&nbsp;Inflation adjustment | (15297256) | (7937749) | (267675) | (31487693) | (1382896) | (56373269) |
| &nbsp;&nbsp;**Balances as of 09.30.25** | **62455284** | **52007510** | **585347** | **310205982** | **10078500** | **435332623** |

---

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Allowances - Credit Investment** | | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Allowances - Credit Investment** | &nbsp;&nbsp;**Stage 1** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Balances as of 12.31.23** | **36812241** | **20128259** | **281577** | **60150863** | **7293955** | **124666895** |
| &nbsp;&nbsp;Inter-stage Transfers: |  |  |  |  |  |  |
| &nbsp;&nbsp; From stage 1 to stage 2 | (19666112) | 58028963 | 424233 |  |  | 38787084 |
| &nbsp;&nbsp; From stage 2 to stage 1 | 6404309 | (21609136) | (55371) |  |  | (15260198) |
| &nbsp;&nbsp; From stage 1 or 2 to stage 3 | (1539074) | (32138077) | (5009) | 125049466 | 3450 | 91370756 |
| &nbsp;&nbsp; From stage 3 to stage 1 or 2 | 133084 | 693627 |  | (11567987) | (122099) | (10863375) |
| &nbsp;&nbsp;Changes without inter-stage transfers | 19014136 | 19030979 | 797288 | 37120714 | 3563905 | 79527022 |
| &nbsp;&nbsp;Newly originated financial assets | 114185155 | 2072185 | 156571 | 14757126 | 288991 | 131460028 |
| &nbsp;&nbsp;Reimbursements | (65271391) | (5284769) | (201318) | (23897376) | (571623) | (95226477) |
| &nbsp;&nbsp;Write-offs |  | (7) |  | (61478483) | (2177837) | (63656327) |
| &nbsp;&nbsp;Foreign exchange differences | 1460987 | 56781 | 48642 | 6529 | 809432 | 2382371 |
| &nbsp;&nbsp;Inflation adjustment | (24993364) | (13692907) | (216663) | (43832102) | (4324596) | (87059632) |
| &nbsp;&nbsp;**Balances as of 12.31.24** | **66539971** | **27285898** | **1229950** | **96308750** | **4763578** | **196128147** |

---

![](bbarfs3q256k_001.gif)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Allowances – Contingent** | | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Allowances – Contingent** | &nbsp;&nbsp;**Stage 1** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Balances as of 12.31.24** | **21383583** | **5603666** | **13757** | **776682** | **5932** | **27783620** |
| &nbsp;&nbsp;Inter-stage Transfers: |  |  |  |  |  |  |
| &nbsp;&nbsp; From stage 1 to stage 2 | (7257064) | 12825568 |  |  |  | 5568504 |
| &nbsp;&nbsp; From stage 2 to stage 1 | 4807427 | (9661733) | (3888) |  |  | (4858194) |
| &nbsp;&nbsp; From stage 1 or 2 to stage 3 | (66124) | (75803) | (23079) | 1261392 | 22931 | 1119317 |
| &nbsp;&nbsp; From stage 3 to stage 1 or 2 | 162699 | 30340 | 8897 | (976253) | (88049) | (862366) |
| &nbsp;&nbsp;Changes without inter-stage transfers | (4711118) | (1807636) | 13605 | 19084 | 84714 | (6401351) |
| &nbsp;&nbsp;Newly originated financial commitments | 10261085 | 536553 | 1024 | 205915 | 44672 | 11049249 |
| &nbsp;&nbsp;Reimbursements | (3974354) | (609641) | (2639) | (352378) | (7049) | (4946061) |
| &nbsp;&nbsp;Write-offs |  |  |  | (274) |  | (274) |
| &nbsp;&nbsp;Foreign exchange differences | 274257 | 7346 | 137 |  |  | 281740 |
| &nbsp;&nbsp;Inflation adjustment | (4334338) | (1228934) | (2763) | (109050) | (22824) | (5697909) |
| &nbsp;&nbsp;**Balances as of 09.30.25** | **16546053** | **5619726** | **5051** | **825118** | **40327** | **23036275** |

---

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Allowances – Contingent** | | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 2** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Stage 3** | &nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Allowances – Contingent** | &nbsp;&nbsp;**Stage 1** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Collective** | &nbsp;&nbsp;**Individual** | &nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Balances as of 12.31.23** | **12461634** | **3046813** | **7747** | **345508** | **672** | **15862374** |
| &nbsp;&nbsp;Inter-stage Transfers: |  |  |  |  |  |  |
| &nbsp;&nbsp; From stage 1 to stage 2 | (2969768) | 7392411 | 5634 |  |  | 4428277 |
| &nbsp;&nbsp; From stage 2 to stage 1 | 2361939 | (5267513) | (5445) |  |  | (2911019) |
| &nbsp;&nbsp; From stage 1 or 2 to stage 3 | (55314) | (81423) | (13) | 1223971 | 99 | 1087320 |
| &nbsp;&nbsp; From stage 3 to stage 1 or 2 | 47601 | 19674 | 7 | (745667) | (27739) | (706124) |
| &nbsp;&nbsp;Changes without inter-stage transfers | 1767267 | 3159193 | (42140) | 333713 | 38939 | 5256972 |
| &nbsp;&nbsp;Newly originated financial commitments | 22207936 | 879173 | 72499 | 176193 |  | 23335801 |
| &nbsp;&nbsp;Reimbursements | (5584721) | (1330766) | (12854) | (296496) | (62) | (7224899) |
| &nbsp;&nbsp;Write-offs |  |  |  | (1631) |  | (1631) |
| &nbsp;&nbsp;Foreign exchange differences | 478281 | 18461 | 9104 |  |  | 505846 |
| &nbsp;&nbsp;Inflation adjustment | (9331272) | (2232357) | (20782) | (258909) | (5977) | (11849297) |
| &nbsp;&nbsp;**Balances as of 12.31.24** | **21383583** | **5603666** | **13757** | **776682** | **5932** | **27783620** |

---

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**44. Restrictions to the distribution of earnings** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 September 30, 2025 amounts to 196,399,830.

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" 8214, the BCRA provided that until December 31, 2025, financial institutions that have the BCRA's prior authorization may distribute earnings for up to 60% of the amount that would have corresponded to them in ten equal, monthly and consecutive installments (as from June 30, 2025 and not before the next to last business day of the following months). In addition, it established that the items used in determining the distributable earnings, and the amounts of the abovementioned installments should be computed in constant pesos as of the date of the Shareholders' Meeting or as of the payment date of each installment, as applicable. Subsequently, by means of Communication "A" 8235, the BCRA established that financial institutions that resolve to distribute earnings within the framework of the provisions of Communication "A" 8214, should grant nonresident shareholders the option to collect their dividends –in full or in part– in a single installment in cash, provided that such funds be directly used for the primary subscription of Bonds for the reconstruction of a free Argentina (BOPREAL, for its acronym in Spanish) in accordance with current exchange regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) Pursuant to the provisions of General
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 26, 2024, the Ordinary and Extraordinary General Shareholders' Meeting was held and the following was approved:

To earmark 32,908,378 (87,403,324 in restated amounts) of Unappropriated retained earnings for fiscal year 2023 to the Legal Reserve.

To earmark 131,633,510 (349,613,295 in restated amounts) of Unappropriated retained earnings for fiscal year 2023 to the Optional Reserve for future distribution of earnings.

To earmark 264,227,685 (618,977,751 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 amounting to 264,227,685 (618,977,751 in restated amounts).

![](bbarfs3q256k_001.gif)

On May 3, 2024, the BCRA approved the distribution of 264,227,685 (618,977,751 in restated values) which were be paid as follows as established by Communications "A" 7997 and "A" 7999:

Non-resident shareholders: they were able to 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. If they opted for the subscription of BOPREAL, the payment was made in Argentine pesos unless they had stated their intention to receive payment through the delivery of Argentine Treasury bonds in Argentine pesos adjusted by CER (benchmark stabilization coefficient) at 4.25% maturing on December 13, 2024 ("T5X4").

– Resident shareholders: it was paid in Argentine pesos unless they had stated their intention to receive the T5X4 bond. Resident shareholders were not allowed to subscribe BOPREAL.

Both the payment in T5X4 and in Argentine pesos were made in three installments on May 14, June 11 and July 11, 2024.

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

To earmark 70,648,487 (86,166,957 in restated amounts) of Unappropriated retained earnings for fiscal year 2024 to the Legal Reserve.

To earmark 282,593,950 (344,667,826 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 (109,053,589 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 (109,053,589 in restated amounts).

On May 12, 2025, the BCRA approved the distribution of 89,413,163 (109,053,589 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.

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 and on June 30, installment 1, on July 31, installment 2, on August 29, installment 3, on September 30, installment 4 and October 31, 2025, installment 5 of 10 was paid to resident shareholders, as of the date of publication of these Consolidated Financial Statements.

As of September 30, 2025, the amount of 21,884,138 recorded under Other nonfinancial liabilities refers to the remaining dividends payable approved by the meeting for fiscal 2024.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**45. Restricted assets**

As of September 30, 2025 and December 31, 2024, the Group has the following restricted assets:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) The Entity applied the following assets
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).

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Argentine Treasury Bonds adjusted by CER. Maturity 2026 | 5033 | 7163 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Total** | **5033** | **7163** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 1,013,280,834 and 564,662,359 as of September 30, 2025 and December
31, 2024, respectively (see Note 10).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**46. 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 25,000 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 9.6486% share of the corporate stock as of December 31, 2024 (BCRA Communication "B" 12955).

As of September 30, 2025 and 2024, the contributions to the Fund have been recorded in the item "Other operating expenses - Contributions to the deposits guarantee fund" in the amounts of 15,946,912 and 9,230,235, respectively.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**47. Minimum cash and minimum capital requirements**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**47.1. 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** | **09.30.25** | **12.31.24** |
| **Balances at the BCRA** |  | |
| BCRA - Current account not restricted | 1815343654 | 924057782 |
| BCRA - Special guarantee accounts - restricted (Note 10) | 232095357 | 258289272 |
| BCRA – Special pension accounts - restricted | 86212 | - |
|  | **2047525223** | **1182347054** |
| Government securities in pesos – At fair value through OCI (1) | 1851820617 | 2442842058 |
| Government securities in pesos – At amortized cost (1) | 797599330 | 195028485 |
| Government securities in pesos – At fair value through profit or loss (1) | 101137500 | - |
| **TOTAL** | **4798082670** | **3820217597** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) See detail of securities considered (identified with (1)), as of September 30, 2025, in Exhibit A to the consolidated financial statements.

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**47.2. Minimum cash requirements** 

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

---

| | | |
|:---|:---|:---|
| **Minimum capital requirement – Consolidated basis** | **09.30.25** | **12.31.24** |
| Credit risk | (1251278912) | (883893021) |
| Operational risk | (44847781) | (309715026) |
| Market risk | (4760670) | (3055998) |
| Paid-in | 2612126840 | 2803905538 |
| **Surplus** | **1311239477** | **1607241493** |

---

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**48. 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 September 30, 2025, it amounts to 752,325. The Entity's shareholders' equity exceeds the minimum shareholders' equity required by said resolution.

Besides, the required minimum contra-account of 376,162, fifty percent (50%) of the minimum shareholders' equity amount, includes Argentine Treasury Bonds in pesos adjusted by CER due 2026 as of September 30, 2025 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 y Agente de Liquidación y Compensación Integral, 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 901,950, through custody account No. 493-0005459481 held at BBVA Banco Francés S.A. As of September 30, 2025, 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 705,350 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.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**49. 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 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).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**50. 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 September 30, 2025 and December 31, 2024, the assets of Diagonal Trust amount to 2,427 and 2,961, 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 5,095 as of September 30, 2025 and December 31, 2024, 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 3,242,526 and 3,037,907 as of September 30, 2025 and December 31, 2024, respectively, and consist of cash, creditors' rights, real estate and shares.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**51. Mutual funds**

As of September 30, 2025 and December 31, 2024, 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 y Agente de Liquidación y Compensación Integral, 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 1,412,244,622 and 2,251,618,522, which are part of the mutual fund portfolio and are recorded in debit balance memorandum accounts "Control – Other."

![](bbarfs3q256k_001.gif)

The Mutual Fund assets are as follows:

---

| | | |
|:---|:---|:---|
| **Mutual funds** | **09.30.25** | **12.31.24** |
| FBA Renta Pesos | 3469206670 | 3150516012 |
| FBA Renta Fija Dólar I | 184446927 | 108097678 |
| FBA Horizonte | 79782463 | 27974896 |
| FBA Acciones Argentinas | 63461812 | 152073844 |
| FBA Bonos Argentina | 60306389 | 29970345 |
| FBA Ahorro Pesos | 57733750 | 150402131 |
| FBA Money Market Dólar | 30511775 |  |
| FBA Renta Fija Plus | 17343778 | 46663994 |
| FBA Acciones Latinoamericanas | 12087762 | 11623714 |
| FBA Renta Mixta | 10218949 | 21382080 |
| FBA Renta Fija Dólar Plus I | 6650380 |  |
| FBA Renta Publica I | 4255044 | 7375970 |
| FBA Bonos Globales | 10370 | 12813 |
| FBA Horizonte Plus | 10157 | 12512 |
| FBA Retorno Total I | 2361 | 3544 |
| FBA Gestión I | 345 | 395 |
| FBA Money Market Pesos Plus | - | - |
|  | **3996028932** | **3706109928** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**52. 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**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **"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 the following Bank officers: Julio Lopez, Marcelo Canestri, Humberto Daniel De Luca, Mario Daniel Breno, Agustín Garicia, Gustavo Pedro Vitale, Eduardo Carlos Hombre, Ana Mercedes Pacheco, Carlos Alberto Klapproth, Ernesto Salgado, Adriana Lilian Olmedo, Estrella Blanca Fernandez, Francisco Meringolo, Daniela Vanesa Guevara, Marcelo Mozillo, Cintia Tamara Ortiz, Maria Elena Fridman, Maria Antonia Cejo Rial, Carlos Alberto Gonzalez, Johana Andrea Frezza, Haroldo Daniel Gramajo and Andrea Patricia Ramirez, who served in the capacities described below at the date when the breaches were committed: (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.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **"Banco Francés S.A. over breach of Law 19.359."** Administrative Proceedings for Foreign Exchange Offense initiated by the BCRA, notified on December 1, 2010 and identified under No. 4539, File No. 18398/05 where charges focus on fake foreign exchange transactions, through false statements upon processing thereof, carried out by personnel from five branches in Mar del Plata, which would entail 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., the five regular members of the Board of Directors and the following Bank officers who served in the capacities described below at the date when the breaches were committed: (i) the Retail Bank Manager, (ii) the Territory Manager, (iii) the Area Manager, (iv) a commercial aide to the Area Manager, (v) five Branch Managers, (vi) four Heads of Back-Office Management, (vii) five Main Cashiers and (viii) one cashier. To date, the case is being heard by Federal Court No. 3, Criminal Division of the City of Mar del Plata, under File No. 16377/2016. On June 21, 2017, the court sought to obtain further evidence on its own initiative ordering that an official letter should be sent to the BCRA for it to ascertain if the rules governing the charges brought in the Case File No. 18398/05 Proceedings No. 4539 have been subject to any change. The BCRA answered the request from the Court, stating that noncompliance with the provisions of Communication "A" 3471 would not currently be subject to any change that may imply a lesser offense. On September 30, 2019, the court of original jurisdiction rendered judgment against the Bank for its involvement in the transaction imposing a fine of US$592,000, while imposing fines to the individuals involved for the aggregate amount of US$518,766 and Euro 48,500. The Bank is jointly and severally liable for the aforementioned fines. The Bank's Directors Jorge Carlos Bledel, Javier D. Ornella, Marcelo Canestri and Oscar Castro and Territory Managers Oscar Fantacone and Jorge Allen were acquitted from all charges. An appeal was filed on behalf of Banco BBVA Argentina S.A. and its employees asking for the reversal of the decision or otherwise significant reductions of the amounts involved. On August 24, 2021, the Federal Appellate Court of Mar de Plata resolved to declare the action extinguished based on the grounds of violation of the reasonable term and consequently acquit Banco BBVA Argentina S.A., Pablo Bistacco, Graciela Alonso, Néstor O. Baquer, Hugo Benzan, Mariela Espinosa, Jorge Fioritti, Liliana Paz, Alberto Giménez, Jorge Elizalde, Elizabeth Mosquera, Carlos Barcellini, Carlos O. Alfonzo, Samuel Alanis, Julián Gabriel Burgos, for the facts that were condemned in the present case for violation of Law No. 19.359, and the relevant regulations. In view of this ruling, the Federal Prosecutor filed an extraordinary federal appeal. On February 21, 2024, we were notified that the Argentine Supreme Court of Justice rejected the extraordinary appeal filed, declaring its inadmissibility. Therefore, the decision made by the Federal Court is final and is considered to be *res judicata*.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **"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.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **"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 (Alejandro Chiaradía) and (ii) an officer of the Area (Horacio Perotti). 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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **"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 Communiqué "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 infringement stands at USD 1,414,526.28. The defendants are Banco BBVA Argentina S.A. (Argentine tax identification No. 30-50000319-3) and the following officials and employees: Ruben Lauriente, Noelia Sorbello, Juan Manuel Olives, Santiago Alejandro Gonzales, Mario Gustavo Dellamea, Maria Teresa Palacios, Mirtha Susana Monteleone and Gustavo Cara. 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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· "**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 Communiqué 'A' 6770. For the sake of subjective connection and procedural economy, the regulatory entity consolidates several cases. The infringement amount stands at USD 4,795,102. The defendants are Banco BBVA Argentina S.A. (30-50000319-3) and the following officials and employees: Rubén Lauriente and Noelia Sorbello. To date, the Bank is preparing the defense briefs.

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.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**53. Subsequent Events**

**<u>Openpay Argentina S.A. – Capital contribution</u>**

On October 6, 2025, a capital contribution in the amount of 187,650 was made to Openpay Argentina S.A. This contribution is intended to provide working capital for the conduct of its activities. It should also be noted that, at the Shareholders' Meeting held on the same date, 187,649,955 common, registered, non-endorsable shares, with a par value of ARS 1 each and one vote per share, were issued in favor of the Bank.

The Bank's ownership interest did not change and, as of the date of the contribution, remained at 12.51% of the company.

**<u>Approval by the BCRA and the Department of Industry and Trade related to the acquisition of 50% of the capital stock of FCA Compañía Financiera S.A.</u>**

On November 5, 2025, the BCRA issued a resolution whereby it decided not to make any findings under section 15, Financial Institutions Law No. 21,526, to the changes in shareholding to be made in FCA Compañía Financiera S.A., whereby the Bank and Stellantis Financial Services Europe would become shareholders, each with an equity interest of 50% (fifty percent) in the capital stock and voting rights of FCA CF upon performing the transaction involving the actual transfer of 100% of FCA CF's capital stock from Fidis S.p.A. and FCA Automobiles Argentina S.A. in favor of the new shareholders.

In addition, on November 6, 2025, based on the recommendation of the Comisión Nacional de Defensa de la Competencia (Argentine anti-trust board), the Department of Industry and Trade authorized the economic concentration consisting of the acquisition of the joint control over FCA Compañía Financiera S.A. by the new shareholders under section 14(a), Law No. 27,442 (see note 2(2) Basis of consolidation).

**<u>Issuance of the Bank's Corporate Bonds – Class 36 (Additional) and 38</u>**

In November 2025, the Bank issued corporate bonds under the following conditions:

---

| | | |
|:---|:---|:---|
| **Issue conditions** | **Issue conditions** | **Issue conditions** |
| **Series** | **36 (Additional)** | **38** |
| **Term** | 6.5 months | 12 months |
| **Currency** | Argentine Pesos | Argentine Pesos |
| **Amortization** | Bullet | Bullet |
| **Payment of interest** | Quarterly | Quarterly |

---

No other events or transactions have occurred between period-end and the date of these interim condensed consolidated financial statements which may significantly affect the Entity's financial position or results of operations as of September 30, 2025.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**54.** **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.

![](bbarfs3q256k_001.gif)

**EXHIBIT A**

**BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES**

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024**

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

(Translation of Financial statements originally issued in Spanish - See Note 54)

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**POSITION** | &nbsp;&nbsp;**POSITION** | &nbsp;&nbsp;**POSITION** |
| <br>&nbsp;&nbsp;**Account** | <br>&nbsp;&nbsp;**Identification** | <br>&nbsp;&nbsp;**Fair** <br>**value** | <br>&nbsp;&nbsp;**Fair value**<br>&nbsp;&nbsp;**level** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**balance**<br>&nbsp;&nbsp;**09.30.25** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**balance**<br>&nbsp;&nbsp;**12.31.24** | <br>&nbsp;&nbsp;**Position with**<br>**no options** | <br>**Options** | <br>&nbsp;&nbsp;**Financial** <br>&nbsp;&nbsp;**position** |
| &nbsp;&nbsp;**DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Local:** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Government Securities – In pesos** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 11-28-2025 (1) | &nbsp;&nbsp;9326 | 101282740 | &nbsp;&nbsp;1 | 101282740 |  | 101282740 |  | 101282740 |
| &nbsp;&nbsp;Argentine Treasury Bond Capitalizable in Pesos. Maturity 10-17-2025 | &nbsp;&nbsp;9309 | 1024708 | &nbsp;&nbsp;1 | 1024708 |  | 1024708 |  | 1024708 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer. Maturity 10-30-2026 | &nbsp;&nbsp;9313 | 562163 | &nbsp;&nbsp;1 | 562163 |  | 562163 |  | 562163 |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 11-10-2025 | &nbsp;&nbsp;9324 | 382956 | &nbsp;&nbsp;1 | 382956 |  | 382956 |  | 382956 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 09-15-2026 | &nbsp;&nbsp;9321 | 247216 | &nbsp;&nbsp;1 | 247216 |  | 247216 |  | 247216 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 12-15-2026 | &nbsp;&nbsp;9323 | 224727 | &nbsp;&nbsp;1 | 224727 |  | 224727 |  | 224727 |
| &nbsp;&nbsp;Argentine Treasury Bond in Pesos adjusted by CER. Maturity 06-30-2026 | &nbsp;&nbsp;9240 | 101910 | &nbsp;&nbsp;1 | 101910 |  | 101910 |  | 101910 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 03-16-2026 | &nbsp;&nbsp;9319 | 62353 | &nbsp;&nbsp;1 | 62353 |  | 62353 |  | 62353 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 2%. Maturity 11-09-2026 | &nbsp;&nbsp;5925 | 48452 | &nbsp;&nbsp;1 | 48452 |  | 48452 |  | 48452 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 10-31-2025 | &nbsp;&nbsp;9312 | 43663 | &nbsp;&nbsp;1 | 43663 | 9043718 | 43663 |  | 43663 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2025 | &nbsp;&nbsp;9248 | 4971 | &nbsp;&nbsp;1 | 4971 | 1246652 | 4971 |  | 4971 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 06-30-2026 | &nbsp;&nbsp;9320 | 4069 | &nbsp;&nbsp;1 | 4069 |  | 4069 |  | 4069 |
| &nbsp;&nbsp;Argentine Treasury Bond in Pesos at Fixed Rate. Maturity 05-30-2030 | &nbsp;&nbsp;9334 | 2158 | &nbsp;&nbsp;1 | 2158 |  | 2158 |  | 2158 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2027 | &nbsp;&nbsp;9250 | 235 | &nbsp;&nbsp;1 | 235 |  | 235 |  | 235 |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 05-16-2025 | &nbsp;&nbsp;9300 |  | &nbsp;&nbsp;1 |  | 55643782 |  |  |  |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer. Maturity 03-31-2026 | &nbsp;&nbsp;9257 |  | &nbsp;&nbsp;1 |  | 14340966 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bond Capitalizable. Maturity 02-13-2026 | &nbsp;&nbsp;9314 |  | &nbsp;&nbsp;1 |  | 8136579 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-28-2025 | &nbsp;&nbsp;9253 |  | &nbsp;&nbsp;1 |  | 4796848 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-28-2025 | &nbsp;&nbsp;9303 |  | &nbsp;&nbsp;1 |  | 3921848 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 08-15-2025 | &nbsp;&nbsp;9308 |  | &nbsp;&nbsp;1 |  | 2672465 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 01-17-2025 | &nbsp;&nbsp;9283 |  | &nbsp;&nbsp;2 |  | 2495835 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 05-30-2025 | &nbsp;&nbsp;9304 |  | &nbsp;&nbsp;1 |  | 2465408 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 01-31-2025 | &nbsp;&nbsp;9251 |  | &nbsp;&nbsp;1 |  | 2342050 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-14-2025 | &nbsp;&nbsp;9297 |  | &nbsp;&nbsp;1 |  | 2208530 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-16-2025 | &nbsp;&nbsp;9299 |  | &nbsp;&nbsp;1 |  | 1459364 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 03-14-2025 | &nbsp;&nbsp;9298 |  | &nbsp;&nbsp;1 |  | 548274 |  |  |  |
| &nbsp;&nbsp;Treasury Bill Capitalizable in Pesos. Maturity 08-29-2025 | &nbsp;&nbsp;9296 |  | &nbsp;&nbsp;1 |  | 254345 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 06-30-2025 | &nbsp;&nbsp;9295 |  | &nbsp;&nbsp;1 |  | 173193 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bond in Pesos adjusted by CER 4.25 %. Maturity 02-14-2025 | &nbsp;&nbsp;9179 |  | &nbsp;&nbsp;1 |  | 96982 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 03-31-2025 | &nbsp;&nbsp;9256 |  | &nbsp;&nbsp;1 |  | 33510 |  |  |  |
| &nbsp;&nbsp;Subtotal Government Securities - In pesos |  | 103992321 |  | 103992321 | 111880349 | 103992321 | - | 103992321 |
| &nbsp;&nbsp;**Government Securities – In foreign currency** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills in USD Zero Coupon. Maturity 10-31-2025 | &nbsp;&nbsp;9337 | 112721145 | &nbsp;&nbsp;1 | 112721145 |  | 112721145 |  | 112721145 |
| &nbsp;&nbsp;Argentine Treasury Bills in USD Zero Coupon. Maturity 01-16-2026 | &nbsp;&nbsp;9327 | 53152372 | &nbsp;&nbsp;1 | 53152372 |  | 53152372 |  | 53152372 |
| &nbsp;&nbsp;Dollar-linked Argentine Treasury Bond Zero coupon. Maturity 12-15-2025 | &nbsp;&nbsp;9282 | 8042509 | &nbsp;&nbsp;1 | 8042509 |  | 8042509 |  | 8042509 |
| &nbsp;&nbsp;AL30 Bond Local Law USD Step Up. Maturity 07-09-2030 | &nbsp;&nbsp;5921 | 57865 | &nbsp;&nbsp;1 | 57865 | 80764 | 57865 |  | 57865 |
| &nbsp;&nbsp;Subtotal Government Securities – In foreign currency |  | 173973891 |  | 173973891 | 80764 | 173973891 | - | 173973891 |
| &nbsp;&nbsp;**TOTAL DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS** |  | **277966212** |  | **277966212** | **111961113** | **277966212** | **-** | **277966212** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT A**

(Continued)

**BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES** 

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024**

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

(Translation of Financial statements originally issued in Spanish – See Note 54)

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**POSITION** | &nbsp;&nbsp;**POSITION** | &nbsp;&nbsp;**POSITION** |
|<br>&nbsp;&nbsp;**Account** |<br>&nbsp;&nbsp;**Identification** |<br>&nbsp;&nbsp;**Fair**<br>**value** | <br>&nbsp;&nbsp;**Fair value**<br>&nbsp;&nbsp;**level** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**balance**<br>&nbsp;&nbsp;**09.30.25** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**balance**<br>&nbsp;&nbsp;**12.31.24** |<br>&nbsp;&nbsp;**Position with**<br>**no options** | <br>**Options** | <br>&nbsp;&nbsp;**Financial** <br>&nbsp;&nbsp;**position** |
| &nbsp;&nbsp;**OTHER DEBT SECURITIES** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**MEASURED AT FAIR VALUE THROUGH OCI** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Local:** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Debt Securities - In pesos** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer. Maturity 03-31-2026 (1) | &nbsp;&nbsp;9257 | 459746177 | &nbsp;&nbsp;1 | 459746177 | 481650094 | 459746177 |  | 459746177 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2025 (1) | &nbsp;&nbsp;9248 | 304872454 | &nbsp;&nbsp;1 | 304872454 | 299498804 | 304872454 |  | 304872454 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 03-16-2026 (1) | &nbsp;&nbsp;9319 | 200017081 | &nbsp;&nbsp;1 | 200017081 |  | 200017081 |  | 200017081 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer. Maturity 10-30-2026 (1) | &nbsp;&nbsp;9313 | 180105244 | &nbsp;&nbsp;1 | 180105244 |  | 180105244 |  | 180105244 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 12-15-2026 (1) | &nbsp;&nbsp;9323 | 159495350 | &nbsp;&nbsp;1 | 159495350 |  | 159495350 |  | 159495350 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 09-15-2026 (1) | &nbsp;&nbsp;9321 | 152239434 | &nbsp;&nbsp;1 | 152239434 |  | 152239434 |  | 152239434 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2026 (1) | &nbsp;&nbsp;9249 | 151798633 | &nbsp;&nbsp;1 | 151798633 | 174574211 | 151798633 |  | 151798633 |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 11-10-2025 | &nbsp;&nbsp;9324 | 72000227 | &nbsp;&nbsp;1 | 72000227 |  | 72000227 |  | 72000227 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 06-30-2026 (1) | &nbsp;&nbsp;9320 | 65116532 | &nbsp;&nbsp;1 | 65116532 |  | 65116532 |  | 65116532 |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-27-2026 (1) | &nbsp;&nbsp;9346 | 60000000 | &nbsp;&nbsp;2 | 60000000 |  | 60000000 |  | 60000000 |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-30-2026 (1) | &nbsp;&nbsp;9351 | 50200000 | &nbsp;&nbsp;2 | 50200000 |  | 50200000 |  | 50200000 |
| &nbsp;&nbsp;Argentine Treasury Bond Capitalizable in Pesos. Maturity 12-15-2025 (1) | &nbsp;&nbsp;9310 | 49951680 | &nbsp;&nbsp;1 | 49951680 | 160689874 | 49951680 |  | 49951680 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 06-30-2026 (1) | &nbsp;&nbsp;9240 | 28206958 | &nbsp;&nbsp;1 | 28206958 | 32259342 | 28206958 |  | 28206958 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2027 | &nbsp;&nbsp;9250 | 26363216 | &nbsp;&nbsp;1 | 26363216 |  | 26363216 |  | 26363216 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 03-31-2027 | &nbsp;&nbsp;9264 | 17125165 | &nbsp;&nbsp;1 | 17125165 |  | 17125165 |  | 17125165 |
| &nbsp;&nbsp;Argentine Treasury Bond in Pesos at Fixed Rate. Maturity 05-30-2030 | &nbsp;&nbsp;9334 | 5401179 | &nbsp;&nbsp;1 | 5401179 |  | 5401179 |  | 5401179 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 2%. Maturity 11-09-2026 | &nbsp;&nbsp;5925 | 2129677 | &nbsp;&nbsp;1 | 2129677 | 7535038 | 2129677 |  | 2129677 |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-28-2025 | &nbsp;&nbsp;9253 |  | &nbsp;&nbsp;1 |  | 302579540 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 03-31-2025 | &nbsp;&nbsp;9256 |  | &nbsp;&nbsp;1 |  | 300161882 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-16-2025 | &nbsp;&nbsp;9299 |  | &nbsp;&nbsp;1 |  | 197905618 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 07-31-2025 | &nbsp;&nbsp;9305 |  | &nbsp;&nbsp;1 |  | 189586309 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bond Capitalizable in Pesos. Maturity 10-17-2025 | &nbsp;&nbsp;9309 |  | &nbsp;&nbsp;1 |  | 156382042 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 09-30-2025 | &nbsp;&nbsp;9306 |  | &nbsp;&nbsp;1 |  | 78698399 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 06-18-2025 | &nbsp;&nbsp;9288 |  | &nbsp;&nbsp;1 |  | 77936113 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-14-2025 | &nbsp;&nbsp;9297 |  | &nbsp;&nbsp;1 |  | 70831608 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 03-14-2025 | &nbsp;&nbsp;9298 |  | &nbsp;&nbsp;1 |  | 43102696 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 08-29-2025 | &nbsp;&nbsp;9296 |  | &nbsp;&nbsp;1 |  | 39730343 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 09-12-2025 | &nbsp;&nbsp;9301 |  | &nbsp;&nbsp;1 |  | 39730343 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 06-30-2025 | &nbsp;&nbsp;9295 |  | &nbsp;&nbsp;1 |  | 38449702 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 05-30-2025 | &nbsp;&nbsp;9304 |  | &nbsp;&nbsp;1 |  | 36452513 |  |  |  |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 4.25%. Maturity 02-14-2025 | &nbsp;&nbsp;9180 |  | &nbsp;&nbsp;1 |  | 22784507 |  |  |  |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 06-30-2025 | &nbsp;&nbsp;9244 |  | &nbsp;&nbsp;1 |  | 7336240 |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 01-31-2025 | &nbsp;&nbsp;9251 |  | &nbsp;&nbsp;1 |  | 1023293 |  |  |  |
| &nbsp;&nbsp;Subtotal Government Securities - In pesos |  | 1984769007 |  | 1984769007 | 2758898511 | 1984769007 | - | 1984769007 |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT A**

(Continued)

**BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES**

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024**

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

(Translation of Financial statements originally issued in Spanish - See Note 54)

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**POSITION** | &nbsp;&nbsp;**POSITION** | &nbsp;&nbsp;**POSITION** |
| <br>&nbsp;&nbsp;**Account** |<br>&nbsp;&nbsp;**Identification** | <br>&nbsp;&nbsp;**Fair** <br>**value** | <br>&nbsp;&nbsp;**Fair value**<br>&nbsp;&nbsp;**level** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**balance**<br>&nbsp;&nbsp;**09.30.25** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**balance**<br>&nbsp;&nbsp;**12.31.24** |<br>&nbsp;&nbsp;**Position with**<br>**no options** | <br>**Options** | <br>&nbsp;&nbsp;**Financial** <br>&nbsp;&nbsp;**position** |
| &nbsp;&nbsp;**OTHER DEBT SECURITIES (Continued)** |  | |  | | | | | |
| **BCRA Notes – In foreign currency** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series C) | 9236 |  | &nbsp;&nbsp;2 |  | 13392479 |  |  |  |
| &nbsp;&nbsp;Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series D) | 9237 |  | &nbsp;&nbsp;2 |  | 13136854 |  |  |  |
| &nbsp;&nbsp;Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series A) | 9234 |  | &nbsp;&nbsp;2 |  | 9605738 |  |  |  |
| &nbsp;&nbsp;Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series B) | 9235 |  | &nbsp;&nbsp;2 |  | 9112895 |  |  |  |
| Subtotal BCRA Notes – In foreign currency |  | - |  | - | 45247966 | - | - | - |
| **Private Securities – In pesos** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Corporate Bond Mercado Pago Series 1 in Pesos at TAMAR floating rate. Maturity 07-18-2026 | 58794 | 6444360 | &nbsp;&nbsp;1 | 6444360 |  | 6444360 |  | 6444360 |
| &nbsp;&nbsp;Corporate Bond Fiat Compañía Financiera Series 20 in Pesos. Maturity 03-01-2026 | 58274 | 1269882 | &nbsp;&nbsp;3 | 1269882 | 2467563 | 1269882 |  | 1269882 |
| &nbsp;&nbsp;Corporate Bond New San S.A. in Pesos Series 20 Private BADLAR. Maturity 02-01-2025 | 57557 |  | &nbsp;&nbsp;3 |  | 331631 |  |  |  |
| &nbsp;&nbsp;Corporate Bond Bco de Serv. Financieros Cl. 24 in Pesos at Floating Rate. Maturity 02-02-2025 | 57560 |  | &nbsp;&nbsp;3 |  | 259996 |  |  |  |
| &nbsp;&nbsp;Corporate Bond New San S.A. in Pesos Series 21 Private BADLAR. Maturity 05-09-2025 | 57750 |  | &nbsp;&nbsp;3 |  | 208674 |  |  |  |
| &nbsp;&nbsp;Corporate Bond Refi Pampa Series 2 in Pesos Uva. Maturity 05-06-2025 | 56123 |  | &nbsp;&nbsp;3 |  | 132046 |  |  |  |
| Subtotal Private Securities – In pesos |  | 7714242 |  | 7714242 | 3399910 | 7714242 | - | 7714242 |
| &nbsp;&nbsp;**Private Securities – In foreign currency** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Corporate Bond Luz De Tres Picos 4 in USD. Maturity 09-29-2026 | 56467 | 3963649 | &nbsp;&nbsp;2 | 3963649 | 3517032 | 3963649 |  | 3963649 |
| &nbsp;&nbsp;Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 48 in USD. Maturity 03-05-2028 | 58507 | 3177306 | &nbsp;&nbsp;1 | 3177306 |  | 3177306 |  | 3177306 |
| &nbsp;&nbsp;Corporate Bond Petroquímica Comodoro Rivadavia Series R in USD. Maturity 10-22-2028 | 58155 | 3108977 | &nbsp;&nbsp;2 | 3108977 | 3109389 | 3108977 |  | 3108977 |
| &nbsp;&nbsp;Corporate Bond 360 Energy Solar S.A. Series 4 in USD at a fixed interest rate. Maturity 10-30-2027 | 58187 | 2494015 | &nbsp;&nbsp;1 | 2494015 | 3253681 | 2494015 |  | 2494015 |
| &nbsp;&nbsp;Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 39 in USD. Maturity 07-14-2028 | 57194 | 2486810 | &nbsp;&nbsp;2 | 2486810 | 2510787 | 2486810 |  | 2486810 |
| &nbsp;&nbsp;Corporate Bond CAPEX S.A. Series 10 in USD. Maturity 07-05-2027 | 57880 | 2383380 | &nbsp;&nbsp;1 | 2383380 | 2011508 | 2383380 |  | 2383380 |
| &nbsp;&nbsp;Corporate Bond Minera EXAR Series 1 in USD. Maturity 11-11-2027 | 58210 | 2335885 | &nbsp;&nbsp;1 | 2335885 | 2583006 | 2335885 |  | 2335885 |
| &nbsp;&nbsp;Corporate Bond CAPEX S.A. Series 11 in USD. Maturity 06-17-2028 | 58728 | 2049875 | &nbsp;&nbsp;2 | 2049875 |  | 2049875 |  | 2049875 |
| &nbsp;&nbsp;Corporate Bond YPF S.A. Series 35 in USD at fixed rate. Maturity 02-27-2027 | 58484 | 1653019 | &nbsp;&nbsp;1 | 1653019 |  | 1653019 |  | 1653019 |
| &nbsp;&nbsp;Corporate Bond Petroquímica Comodoro Rivadavia Series O in USD. Maturity 09-22-2027 | 57379 | 1427141 | &nbsp;&nbsp;1 | 1427141 | 1233475 | 1427141 |  | 1427141 |
| &nbsp;&nbsp;Corporate Bond John Deere Credit Cia Financiera S.A. Series X in USD. Maturity 03-08-2026 | 57639 | 1330820 | &nbsp;&nbsp;2 | 1330820 | 1241004 | 1330820 |  | 1330820 |
| &nbsp;&nbsp;Corporate Bond Petroquímica Comodoro Rivadavia S.A. Series T in USD. Maturity 07-21-2028 | 58798 | 1325586 | &nbsp;&nbsp;2 | 1325586 |  | 1325586 |  | 1325586 |
| &nbsp;&nbsp;Corporate Bond Ledesma Series 15 in USD at fixed rate. Maturity 10-04-2027 | &nbsp;&nbsp;58426 | 385376 | &nbsp;&nbsp;1 | 385376 |  | 385376 |  | 385376 |
| &nbsp;&nbsp;Corporate Bond Vista Energy Series 23 in USD. Maturity 03-06-2027 | &nbsp;&nbsp;57636 |  | &nbsp;&nbsp;2 |  | 5103130 |  |  |  |
| &nbsp;&nbsp;Corporate Bond Tecpetrol S.A. Series 7 in USD. Maturity 04-22-2026 | &nbsp;&nbsp;57709 |  | &nbsp;&nbsp;2 |  | 3803224 |  |  |  |
| &nbsp;&nbsp;Corporate Bond YPF Series 32 in USD. Maturity 10-10-2028 | &nbsp;&nbsp;58129 |  | &nbsp;&nbsp;2 |  | 3714084 |  |  |  |
| &nbsp;&nbsp;Corporate Bond YPF Series 29 in USD. Maturity 05-28-2026 | &nbsp;&nbsp;57774 |  | &nbsp;&nbsp;2 |  | 2531370 |  |  |  |
| &nbsp;&nbsp;Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 39 in USD. Maturity 03-08-2027 | &nbsp;&nbsp;57644 |  | &nbsp;&nbsp;2 |  | 2499472 |  |  |  |
| &nbsp;&nbsp;Corporate Bond Vista Energy Series 20 in USD. Maturity 07-20-2025 | &nbsp;&nbsp;57081 |  | &nbsp;&nbsp;2 |  | 2124991 |  |  |  |
| &nbsp;&nbsp;Corporate Bond YPF Series 33 in USC. Maturity 10-10-2028 | &nbsp;&nbsp;58130 |  | &nbsp;&nbsp;2 |  | 1886669 |  |  |  |
| &nbsp;&nbsp;Corporate Bond Pampa Energia S.A. Series 20 in USC. Maturity 03-26-2026 | &nbsp;&nbsp;57682 |  | &nbsp;&nbsp;2 |  | 1281181 |  |  |  |
| &nbsp;&nbsp;Subtotal Private Securities – In foreign currency |  | 28121839 |  | 28121839 | 42404003 | 28121839 | - | 28121839 |
| &nbsp;&nbsp;**TOTAL DEBT SECURITIES AT FAIR VALUE THROUGH OCI** |  | **2020605088** |  | **2020605088** | **2849950390** | **2020605088** | **-** | **2020605088** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT A**

(Continued)

**BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES**

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024**

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

(Translation of Financial statements originally issued in Spanish - See Note 54)

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**POSITION** | &nbsp;&nbsp;**POSITION** | &nbsp;&nbsp;**POSITION** |
|<br>&nbsp;&nbsp;**Account** | <br>&nbsp;&nbsp;**Identification** | <br>&nbsp;&nbsp;**Fair** <br>**value** | <br>&nbsp;&nbsp;**Fair value**<br>&nbsp;&nbsp;**level** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**balance**<br>&nbsp;&nbsp;**09.30.25** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**balance**<br>&nbsp;&nbsp;**12.31.24** | <br>&nbsp;&nbsp;**Position with**<br>**no options** | <br>**Options** | <br>&nbsp;&nbsp;**Financial** <br>&nbsp;&nbsp;**position** |
| &nbsp;&nbsp;**OTHER DEBT SECURITIES (Continued)** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**MEASURED AT AMORTIZED COST** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Government Securities – In pesos** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 01-16-2026 (1) | &nbsp;&nbsp;9342 | 528960000 | &nbsp;&nbsp;2 | 451768373 |  | 451768373 |  | 451768373 |
| &nbsp;&nbsp;Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 11-28-2025 (1) | &nbsp;&nbsp;9344 | 324000000 | &nbsp;&nbsp;2 | 318418197 |  | 318418197 |  | 318418197 |
| &nbsp;&nbsp;Argentine Treasury Bonds in Pesos. Maturity 05-23-2027 (1) | &nbsp;&nbsp;9132 | 16906260 | &nbsp;&nbsp;2 | 16927422 | 29320068 | 16927422 |  | 16927422 |
| &nbsp;&nbsp;Argentine Treasury Bonds in Pesos at Private Badlar Rate 0.7%. Maturity 11-23-2027 (1) | &nbsp;&nbsp;9166 | 10473050 | &nbsp;&nbsp;2 | 10485338 | 12650791 | 10485338 |  | 10485338 |
| &nbsp;&nbsp;Argentine Treasury Bonds in Pesos. Maturity 08-23-2025 | 9196 |  | &nbsp;&nbsp;2 |  | 153057626 |  |  |  |
| &nbsp;&nbsp;Subtotal Government Securities - In pesos |  | 880339310 |  | 797599330 | 195028485 | 797599330 | - | 797599330 |
| **TOTAL SECURITIES AT AMORTIZED COST** |  | **880339310** |  | **797599330** | **195028485** | **797599330** | **-** | **797599330** |
| &nbsp;&nbsp;**TOTAL OTHER DEBT SECURITIES** |  | **2900944398** |  | **2818204418** | **3044978875** | **2818204418** | **-** | **2818204418** |
| &nbsp;&nbsp;**EQUITY INSTRUMENTS** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Local:** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Private Securities - In pesos** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Share BYMA- Bolsas y Mercados Argentina |  | 4590608 | &nbsp;&nbsp;1 | 4590608 | 7394720 | 4590608 |  | 4590608 |
| &nbsp;&nbsp;Share Banco de Valores de Bs. As. |  | 1414337 | &nbsp;&nbsp;1 | 1414337 | 2551750 | 1414337 |  | 1414337 |
| &nbsp;&nbsp;Other |  | 31275 | &nbsp;&nbsp;1 | 31275 |  | 31275 |  | 31275 |
| &nbsp;&nbsp;Subtotal Private Securities - In pesos |  | 6036220 |  | 6036220 | 9946470 | 6036220 | - | 6036220 |
| **TOTAL EQUITY INSTRUMENTS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS** |  | **6036220** |  | **6036220** | **9946470** | **6036220** | **-** | **6036220** |
| &nbsp;&nbsp;**MEASURED AT FAIR VALUE THROUGH OCI** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Local:** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Private Securities - In pesos** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;A3 Mercados S.A. (former Mercado Abierto Electrónico S.A.) |  | 3145113 | &nbsp;&nbsp;1 | 3145113 | 1234031 | 3145113 |  | 3145113 |
| &nbsp;&nbsp;Compensadora Electrónica S.A. |  | 4345699 | &nbsp;&nbsp;3 | 4345699 | 2972297 | 4345699 |  | 4345699 |
| &nbsp;&nbsp;Seguro de Depósitos S.A. |  | 334806 | &nbsp;&nbsp;3 | 334806 | 327198 | 334806 |  | 334806 |
| &nbsp;&nbsp;Other |  | 11318 | &nbsp;&nbsp;3 | 11318 | 18339 | 11318 |  | 11318 |
| &nbsp;&nbsp;Subtotal Private Securities - In pesos |  | 7836936 |  | 7836936 | 4551865 | 7836936 | - | 7836936 |
| &nbsp;&nbsp;**Foreign:** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Private Securities – In foreign currency** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Banco Latinoamericano de Exportaciones S.A. |  | 1270351 | &nbsp;&nbsp;2 | 1270351 | 897636 | 1270351 |  | 1270351 |
| &nbsp;&nbsp;Other |  | 60146 | &nbsp;&nbsp;2 | 60146 | 42095 | 60146 |  | 60146 |
| &nbsp;&nbsp;Subtotal Private Securities – In foreign currency |  | 1330497 |  | 1330497 | 939731 | 1330497 | - | 1330497 |
| **TOTAL EQUITY INSTRUMENTS MEASURED AT FAIR VALUE THROUGH OCI** |  | **9167433** |  | **9167433** | **5491596** | **9167433** | **-** | **9167433** |
| &nbsp;&nbsp;**TOTAL EQUITY INSTRUMENTS** |  | **15203653** |  | **15203653** | **15438066** | **15203653** | **-** | **15203653** |

---

(1) It represents securities fully or partially computed for minimum cash requirements as of September 30, 2025, Note 47.1 to the consolidated financial statements.

![](bbarfs3q256k_001.gif)

**EXHIBIT B**

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

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024**

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

(Translation of Financial statements originally issued in Spanish - See Note 54)

---

| | | |
|:---|:---|:---|
| **Account** | **09.30.25** | **12.31.24** |
| **COMMERCIAL PORTFOLIO** |  |  |
| **Normal performance** | **5759228882** | **4470898965** |
| Preferred collaterals and counter-guarantees "A" | 6369251 | 11192467 |
| Preferred collaterals and counter-guarantees "B" | 79905664 | 14657202 |
| No preferred guarantees or counter guarantees | 5672953967 | 4445049296 |
| **With special follow up** | **3151147** | - |
| **Under observation** | **3151147** | - |
| No preferred guarantees or counter guarantees | 3151147 |  |
| **Troubled** | **4546826** | **4063911** |
| No preferred guarantees or counter guarantees | 4546826 | 4063911 |
| **With high risk of insolvency** | **935441** | **421194** |
| Preferred collaterals and counter-guarantees "B" |  | 333 |
| No preferred guarantees or counter guarantees | 935441 | 420861 |
| **Uncollectible** | **418053** | **35516** |
| No preferred guarantees or counter guarantees | 418053 | 33516 |
| **TOTAL** | **5768280349** | **4475419586** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT B**

(Continued)

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

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024** 

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

(Translation of Financial statements originally issued in Spanish - See Note 54)

---

| | | |
|:---|:---|:---|
| **Account** | **09.30.25** | **12.31.24** |
| **CONSUMER AND HOUSING PORTFOLIO** |  |  |
| **Normal performance** | **6781955504** | **5063024837** |
| Preferred collaterals and counter-guarantees "A" | 2123983 | 1334721 |
| Preferred collaterals and counter-guarantees "B" | 896482864 | 507202065 |
| No preferred guarantees or counter guarantees | 5883348657 | 4554488051 |
| **Low risk** | **240289696** | **71849081** |
| Preferred collaterals and counter-guarantees "B" | 12434865 | 7077344 |
| No preferred guarantees or counter guarantees | 227854831 | 64771737 |
| **Low risk – with special follow-up** | **6959025** | **2856311** |
| No preferred guarantees or counter guarantees | 6959025 | 2856311 |
| **Medium risk** | **237042025** | **56039426** |
| Preferred collaterals and counter-guarantees "B" | 3592537 | 1090474 |
| No preferred guarantees or counter guarantees | 233449488 | 54948952 |
| **High risk** | **176147385** | **43093453** |
| Preferred collaterals and counter-guarantees "B" | 9901151 | 2315569 |
| No preferred guarantees or counter guarantees | 166246234 | 40777884 |
| **Uncollectible** | **14067921** | **5802346** |
| Preferred collaterals and counter-guarantees "A" | 344 | 132 |
| Preferred collaterals and counter-guarantees "B" | 2559755 | 723874 |
| No preferred guarantees or counter guarantees | 11507822 | 5078340 |
| **TOTAL** | **7456461556** | **5242665454** |
| **GRAND TOTAL** | **13224741905** | **9718085040** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT C**

**CONCENTRATION OF LOANS AND OTHER FINANCING**

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024** 

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

(Translation of Financial statements originally issued in Spanish - See Note 54)

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **09.30.25** | **09.30.25** | **12.31.24** | **12.31.24** |
| <br>**Number of customers** | <br>**Debt**<br>**balance** | **% over**<br>**total**<br>**portfolio** | <br>**Debt**<br>**balance** | **% over**<br>**total**<br>**portfolio** |
| 10 largest customers | 1544452096 | 11.68% | 1308632975 | 13.47% |
| 50 following largest customers | 1758504154 | 13.30% | 1218865260 | 12.54% |
| 100 following largest customers | 1135671424 | 8.59% | 744124008 | 7.66% |
| All other customers | 8786114231 | 66.43% | 6446462797 | 66.33% |
|  **TOTAL** | **13224741905** | **100.00%** | **9718085040** | **100.00%** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT D**

**BREAKDOWN BY TERM OF LOANS AND OTHER FINANCING**

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF SEPTEMBER 30, 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 54)

---

| | | | | |
|:---|:---|:---|:---|:---|
|  |  | **Terms remaining to maturity** | **Terms remaining to maturity** | **Terms remaining to maturity** |
|  | **Portfolio** | **1** | **more than** |  |
| **ACCOUNT** | **due** | **month** | **24** | **TOTAL** |
| Non-financial Government sector |  | 3678696 |  | **3768114** |
| Financial Sector |  | 60301915 | 1398794 | **324205183** |
| Non-financial Private Sector and Residents Abroad | 394087482 | 4674773305 | 3232388567 | **15642730508** |
|  **TOTAL** | **394087482** | **4738753916** | **3233787361** | **15970703805** |
| (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (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, 2024**

(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 54)

---

| | | | | |
|:---|:---|:---|:---|:---|
|  |  | **Terms remaining to maturity** | **Terms remaining to maturity** | **Terms remaining to maturity** |
|  | **Portfolio** | **1** | **more than** |  |
| **ACCOUNT** | **due** | **month** | **24** | **TOTAL** |
| Non-financial Government sector |  | 1122923 | 36353 | **1278723** |
| Financial Sector |  | 29535960 | 66547 | **113798268** |
| Non-financial Private Sector and Residents Abroad | 94149609 | 3560354534 | 2271602893 | **11436867813** |
|  **TOTAL** | **94149609** | **3591013417** | **2271705793** | **11551944804** |
| (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT H**

**DEPOSITS CONCENTRATION**

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024** 

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

(Translation of Financial statements originally issued in Spanish - See Note 54)

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **09.30.25** | **09.30.25** | **12.31.24** | **12.31.24** |
| | **Debt**<br> **balance** | **% over**<br> **total**<br> **portfolio** | **Debt**<br> **balance** | **% over**<br> **Debt**<br> **portfolio** |
| | **Debt**<br> **balance** | **% over**<br> **total**<br> **portfolio** | **Debt**<br> **balance** | **% over**<br> **Debt**<br> **portfolio** |
| <br>**Number of customers** | **Debt**<br> **balance** | **% over**<br> **total**<br> **portfolio** | **Debt**<br> **balance** | **% over**<br> **Debt**<br> **portfolio** |
| 10 largest customers | 3245815903 | 21.14% | 2094889796 | 17.30% |
| 50 following largest customers | 2341414151 | 15.25% | 1761680332 | 14.55% |
| 100 following largest customers | 791962438 | 5.16% | 559064272 | 4.62% |
| All other customers | 8977576647 | 58.45% | 7695173077 | 63.53% |
|  **TOTAL** | **15356769139** | **100.00%** | **12110807477** | **100.00%** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT I**

**BREAKDOWN OF FINANCIAL LIABILITIES BY REMAINING TERMS**

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF SEPTEMBER 30, 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 54)

---

| | | |
|:---|:---|:---|
|  | **Terms remaining to maturity** | **Terms remaining to maturity** |
|  | **1** |  |
| **ACCOUNTS** | **month** | **TOTAL** |
| **Deposits** | **13670315894** | **15756341225** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Government sector | 251696402 | 317161612 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Sector | 7194993 | 7194993 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad | 13411424499 | 15431984620 |
| **Derivative instruments** | **74163239** | **74163239** |
| **Repo transactions and surety bonds** | **300565382** | **300565382** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Argentine Central Bank | 50400311 | 50400311 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other financial institutions | 250165071 | 250165071 |
| **Other financial liabilities** | **1632729826** | **1665251914** |
| **Financing received from the BCRA and other financial institutions** | **162117147** | **614198694** |
| **Corporate bonds issued** | **18824635** | **413374825** |
| **TOTAL** | **15858716123** | **18823895279** |
| (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (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, 2024**

(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 54)

---

| | | |
|:---|:---|:---|
| | **Terms remaining to maturity** | **Terms remaining to maturity** |
| | **1** | |
| **ACCOUNTS** | **month** | **TOTAL** |
| **Deposits** | **11212581975** | **12317486244** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Government sector | 147280025 | 147886236 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Sector | 5277682 | 5277682 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad | 11060024268 | 12164322326 |
| **Derivatives** | **4706213** | **4706213** |
| **Other financial liabilities** | **1458294732** | **1492315335** |
| **Financing received from the BCRA and other financial institutions** | **115641498** | **291393812** |
| **Corporate bonds issued** | **1547133** | **151481755** |
| **TOTAL** | **12792771551** | **14257383359** |
| (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT J**

**PROVISIONS**

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF SEPTEMBER 30, 2025**

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

(Translation of Financial statements originally issued in Spanish - See Note 54)

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | | |  | **Decreases** | **Decreases** | | |
|  | **Accounts** | | |  | | | | |
|  | **INCLUDED IN LIABILITIES** | | |  | | | | |
|  | - Provisions for contingent commitments | | | (1)(3) | | | | |
|  | - For administrative, disciplinary and criminal penalties | | |  | | | | |
|  | - Provisions for termination plans | | |  | | | | |
|  | - Other | | | (2) | | | | |
|  | **TOTAL PROVISIONS** | <br>**Balances at the beginning of the year**<br>27783620<br>6098<br>2134845<br>27519211<br>**57443774** | <br>**Increases**<br>950564<br>967239<br>12051155<br>**13968958** | | **Reversals**<br>893489<br>**893489** | **Uses**<br>8476330<br>**8476330** | <br>**Monetary (loss) generated by provisions**<br>(5697909)<br>(1098)<br>(438955)<br>(5447100)<br>**(11585062)** | <br>**Balances as of 09.30.25**<br>23036275<br>5000<br>2663129<br>24753447<br>**50457851** |
| (1) | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | 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). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). |
| (3) | Includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments | Includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments | Includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments | Includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments | Includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments | Includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments | Includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments | Includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments |

---

**PROVISIONS**

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF DECEMBER 31, 2024**

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

(Translation of Financial statements originally issued in Spanish - See Note 54)

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | | |  | **Decreases** | **Decreases** | | |
|  | **Accounts** | | |  | | | | |
|  | **INCLUDED IN LIABILITIES** | | |  | | | | |
|  | - Provisions for contingent commitments | | | (1)(3) | | | | |
|  | - For administrative, disciplinary and criminal penalties | | |  | | | | |
|  | - Provisions for termination plans | | |  | | | | |
|  | - Other | | | (2) | | | | |
|  | **TOTAL PROVISIONS** | <br>**Balances at the beginning of the year**<br>15862374<br>13280<br>2045357<br>37120467<br>**55041478** | <br>**Increases**<br>23782739<br>1377935<br>33025105<br>**58185779** | | **Reversals**<br>1196450<br>**1196450** | **Uses**<br>7107625<br>**7107625** | <br>**Monetary (loss) generated by provisions**<br>(11861493)<br>(7182)<br>(1288447)<br>(34322286)<br>**(47479408)** | <br>**Balances as of 12.31.24**<br>27783620<br>6098<br>2134845<br>27519211<br>**57443774** |
| (1) | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | Set up in compliance with the provisions of Communication "A" 6868 of the BCRA. | 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). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). | Set up to cover contingent events not considered in other items (civil, commercial, labor lawsuits and other). |
| (3) | Includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments | Includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments | Includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments | Includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments | Includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments | Includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments | Includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments | Includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT R**

**ADJUSTMENT TO IMPAIRMENT LOSS - ALLOWANCES FOR LOAN LOSSES**

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF SEPTEMBER 30, 2025**

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

(Translation of Financial statements originally issued in Spanish - See Note 54)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| |  |  | **ECL of remaining life of the financial asset** | **ECL of remaining life of the financial asset** |  |  |
| | **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 09.30.25** |
| | **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 09.30.25** |
| | **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 09.30.25** |
| <br>**Accounts**<br>| **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 09.30.25** |
| **Other financial assets** | **2203287** | **(305777)** | **-** | **694273** | **(432077)** | **2159706** |
| **Loans and other financing** | **193733558** | **11568665** | **32282433** | **251388470** | **(55914519)** | **433058607** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other financial institutions | 2398752 | 1683682 | 580025 | (206341) | (1929822) | 2526296 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad | 191334806 | 9884983 | 31702408 | 251594811 | (53984697) | 430532311 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Overdrafts | 8133851 | 192176 | 119179 | 7161465 | (2008369) | 13598302 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Instruments | 15691633 | (6382379) | 1412878 | 6814865 | (3062726) | 14474271 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mortgage loans | 10959754 | 981332 | 2926618 | 2520267 | (2325507) | 15062464 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pledge loans | 2551125 | 668961 | 587537 | 8206993 | (1072075) | 10942541 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consumer loans | 56173904 | 10763177 | 18364752 | 110568082 | (18879200) | 176990715 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Credit cards | 83409657 | 2768601 | 8331960 | 99825381 | (22812932) | 171522667 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Finance leases | 757258 | 126124 | 224336 | 176330 | (163575) | 1120473 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other | 13657624 | 766991 | (264852) | 16321428 | (3660313) | 26820878 |
| **Other debt securities** | **191302** | **(50319)** | **-** | **-** | **(26673)** | **114310** |
| **Contingent commitments** | **27783620** | **(503192)** | **1239051** | **214705** | **(5697909)** | **23036275** |
| **TOTAL ALLOWANCES** | **223911767** | **10709377** | **33521484** | **252297448** | **(62071178)** | **458368898** |

---

**ADJUSTMENT TO IMPAIRMENT LOSS - ALLOWANCES FOR LOAN LOSSES**

**CONSOLIDATED WITH SUBSIDIARIES**

**AS OF DECEMBER 31, 2024**

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

(Translation of Financial statements originally issued in Spanish - See Note 54)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| |  |  | **ECL of remaining life of the financial asset** | **ECL of remaining life of the financial asset** |  |  |
| | **Balances as of 12.31.23** | **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 12.31.24** |
| | **Balances as of 12.31.23** | **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 12.31.24** |
| | **Balances as of 12.31.23** | **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 12.31.24** |
| <br>**Accounts**<br>| **Balances as of 12.31.23** | **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 12.31.24** |
| **Other financial assets** | **3768657** | **(54641)** | **-** | **631422** | **(2142151)** | **2203287** |
| **Loans and other financing** | **120637880** | **54661765** | **22015582** | **81152786** | **(84734455)** | **193733558** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other financial institutions | 2604543 | 4161976 | 209385 | (30116) | (4547036) | 2398752 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad | 118033337 | 50499789 | 21806197 | 81182902 | (80187419) | 191334806 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Overdrafts | 9122982 | 3278010 | (454801) | 2784337 | (6596677) | 8133851 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Instruments | 10211288 | 11808246 | 365708 | 121068 | (6814677) | 15691633 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mortgage loans | 8784765 | 363677 | 2613719 | 6000185 | (6802592) | 10959754 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pledge loans | 1763416 | 435901 | 362666 | 1052716 | (1063574) | 2551125 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consumer loans | 25658636 | 11939714 | 6784215 | 30229780 | (18438441) | 56173904 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Credit cards | 50744044 | 22764925 | 11022822 | 35731333 | (36853467) | 83409657 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Finance leases | 1262619 | 167061 | 42725 | 87760 | (802907) | 757258 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other | 10485587 | (257745) | 1069143 | 5175723 | (2815084) | 13657624 |
| **Other debt securities** | **260358** | **113970** | **-** | **-** | **(183026)** | **191302** |
| **Contingent commitments** | **15862374** | **18253221** | **4816002** | **701320** | **(11849297)** | **27783620** |
| **TOTAL ALLOWANCES** | **140529269** | **72974315** | **26831584** | **82485528** | **(98908929)** | **223911767** |

---

![](bbarfs3q256k_001.gif)

**SEPARATE CONDENSED STATEMENT OF FINANCIAL POSITION** 

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024** 

(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 41)

---

| | | | |
|:---|:---|:---|:---|
| | **Notes and Exhibits** | **09.30.25** | **12.31.24** |
| | **Notes and Exhibits** | **09.30.25** | **12.31.24** |
| **ASSETS** |  |  |  |
| **Cash and deposits in banks** | 4 | **3820112983** | **3435621073** |
| &nbsp;&nbsp;&nbsp;&nbsp;Cash |  | 871377306 | 2173141111 |
| &nbsp;&nbsp;&nbsp;&nbsp;Financial institutions and correspondents |  | 2948735677 | 1262479962 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BCRA |  | 1815429866 | 924057782 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other in the country and abroad |  | 1133305811 | 338422180 |
| **Debt securities at fair value through profit or loss** | 5 and A | **263821661** | **111609786** |
| **Derivative instruments** | 6 | **57685698** | **12030045** |
| **Other financial assets** | 8 | **229663032** | **306685606** |
| **Loans and other financing** | 9 | **12060049351** | **8836508272** |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-financial Government sector |  | 3718011 | 1176637 |
| &nbsp;&nbsp;&nbsp;&nbsp;Other financial institutions |  | 430429541 | 194078379 |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad |  | 11625901799 | 8641253256 |
| **Other debt securities** | 10 and A | **2818204418** | **3044978875** |
| **Financial assets pledged as collateral** | 11 | **1013265873** | **564658748** |
| **Current income tax assets** | 12.1 | **115478** | **55102682** |
| **Investments in equity instruments** | 13 and A | **15203653** | **15438066** |
| **Investments in subsidiaries and associates** | 14 | **168298745** | **119381422** |
| **Property and equipment** | 15 | **813781063** | **788099252** |
| **Intangible assets** | 16 | **101237871** | **83694513** |
| **Deferred income tax assets** | 12.3 | **101399678** | **21556673** |
| **Other non-financial assets** | 17 | **267954852** | **268132929** |
| **Non-current assets held for sale** | 18 | **3852896** | **4573276** |
| **TOTAL ASSETS** |  | **21734647252** | **17668071218** |

---

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

![](bbarfs3q256k_001.gif)

**SEPARATE CONDENSED STATEMENT OF FINANCIAL POSITION** 

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024** 

(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 41)

---

| | | | |
|:---|:---|:---|:---|
| | **Notes and Exhibits** | **09.30.25** | **12.31.24** |
| | **Notes and Exhibits** | **09.30.25** | **12.31.24** |
| **LIABILITIES** |  |  |  |
| **Deposits** | 19 and H | **15415005540** | **12149857304** |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-financial Government sector |  | 301642244 | 147108344 |
| &nbsp;&nbsp;&nbsp;&nbsp;Financial Sector |  | 13411126 | 48078932 |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad |  | 15099952170 | 11954670028 |
| **Derivative instruments** | 6 | **74163239** | **4706213** |
| **Repo transactions and surety bonds** | 7 | **300565382** | **-** |
| **Other financial liabilities** | 21 | **1598528539** | **1452635173** |
| **Financing received from the BCRA and other financial institutions** | 22 | **233346977** | **54624844** |
| **Corporate bonds issued** | 23 | **365631392** | **95820519** |
| **Provisions** | J | **50321989** | **57327086** |
| **Other non-financial liabilities** | 24 | **776786604** | **707768807** |
| **TOTAL LIABILITIES** |  | **18814349662** | **14522739946** |
| **EQUITY** |  |  |  |
| **EQUITY** |  |  |  |
| **Share capital** | 2 | **612710** | **612710** |
| **Non-capitalized contributions** |  | **6744974** | **6744974** |
| **Capital adjustments** |  | **1102512489** | **1102512489** |
| **Reserves** |  | **1866598978** | **1544817784** |
| **Other accumulated comprehensive loss** |  | **(238027420)** | **59808532** |
| **Income for the period / year** |  | **181855859** | **430834783** |
| **TOTAL EQUITY** |  | **2920297590** | **3145331272** |
| **TOTAL LIABILITIES AND EQUITY** |  | **21734647252** | **17668071218** |
|  The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. |

---

![](bbarfs3q256k_001.gif)

**SEPARATE CONDENSED STATEMENT OF INCOME**

**FOR THE INTERIM THREE AND NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2025 and 2024**

(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 41)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Notes and Exhibits** | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Interest income | 26 | 1241798338 | 3264086617 | 965598609 | 4537540187 |
| Interest expense | 27 | (689600099) | (1545634675) | (379886636) | (1648391370) |
| **Net interest income** |  | **552198239** | **1718451942** | **585711973** | **2889148817** |
| Commission income | 28 | 191519240 | 545091899 | 161155982 | 468434670 |
| Commission expense | 29 | (71396080) | (250371536) | (80737443) | (243075382) |
| **Net commission income** |  | **120123160** | **294720363** | **80418539** | **225359288** |
| Net income from measurement of financial instruments at fair value through profit or loss | 30 | 16611343 | 96415384 | 36804622 | 129944431 |
| Net income/(loss) from write-down of assets at amortized cost and at fair value through OCI | 31 | (3426742) | 86293464 | 72918923 | 203338614 |
| Foreign exchange and gold gains | 32 | 61754872 | 129254150 | 9052673 | 57661542 |
| Other operating income | 33 | 72196701 | 157244665 | 37218117 | 128117260 |
| Impairment of financial assets | 34 | (208178185) | (466132410) | (52718778) | (158958354) |
| **Net operating income** |  | **611279388** | **2016247558** | **769406069** | **3474611598** |
| Personnel benefits | 35 | (144224169) | (425031698) | (129382038) | (443485374) |
| Administrative expenses | 36 | (143418278) | (458461601) | (159820288) | (508977000) |
| Asset depreciation and impairment | 37 | (24565476) | (72509768) | (21560312) | (65611756) |
| Other operating expenses | 38 | (165325790) | (480224956) | (94327728) | (411260967) |
| **Operating income** |  | **133745675** | **580019535** | **364315703** | **2045276501** |
| Income from associates and joint ventures |  | 16368237 | 50880158 | 7169468 | 15288000 |
| Loss on net monetary position |  | (101604833) | (367199945) | (212348506) | (1547454758) |
| **Income before income tax** |  | **48509079** | **263699748** | **159136665** | **513109743** |
| Income tax | 12.4 | (13422929) | (81843889) | (27810794) | (156859943) |
| **Net income for the period** |  | **35086150** | **181855859** | **131325871** | **356249800** |
| The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. |

---

![](bbarfs3q256k_001.gif)

**SEPARATE CONDENSED STATEMENT OF INCOME**

**FOR THE INTERIM NINE MONTH PERIODS ENDED SEPTEMBER 30, 2025 and 2024**

**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 41)

---

| | | |
|:---|:---|:---|
| **Accounts** | **09.30.25** | **09.30.24** |
| **Numerator:** |  |  |
| Net income attributable to owners of the Parent | 181855859 | 356249800 |
| Net income attributable to owners of the Parent adjusted to reflect the effect of dilution | 181855859 | 356249800 |
| **Denominator:** |  |  |
| Weighted average of outstanding common shares for the period | 612710079 | 612710079 |
| Weighted average of outstanding common shares for the period adjusted to reflect the effect of dilution | 612710079 | 612710079 |
| **Basic earnings per share (stated in pesos)** | 296.8057 | 581.4329 |
| **Diluted earnings per share (stated in pesos) (1)** | 296.8057 | 581.4329 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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.

![](bbarfs3q256k_001.gif)

**SEPARATE CONDENSED STATEMENT OF OTHER COMPREHENSIVE INCOME**

**FOR THE INTERIM THREE AND NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2025 and 2024**

(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 41)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Note** | **Quarter ended as of 09.30.25** | **Accumulated as of 09.30.25** | **Quarter as of 09.30.24** | **Accumulated as of 09.30.24** |
| **Net income for the period** |  | **35086150** | **181855859** | **131325871** | **356249800** |
| **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 |  |  | 12 | (57144) | (831796) |
|  |  | **—** | **12** | **(57144)** | **(831796)** |
| **Profit or losses from financial instruments at fair value through OCI** |  |  |  |  |  |
| Profit or losses from financial instruments at fair value through OCI |  | (257584947) | (375853902) | (101235604) | (489484169) |
| Adjustment for reclassification for the period |  | 3426742 | (86293464) | (7919680) | (136084740) |
| Income tax | 12.4 | 88955371 | 161751578 | 12549334 | 255765366 |
|  |  | **(165202834)** | **(300395788)** | **(96605950)** | **(369803543)** |
| **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 |  | (464534) | 2559824 | 401012 | 180378 |
|  |  | **(464534)** | **2559824** | **401012** | **180378** |
| **Total Other Comprehensive Income/(loss) for the period** |  | **(165667368)** | **(297835952)** | **(96262082)** | **(370454961)** |
| **Total Comprehensive Income** |  | **(130581218)** | **(115980093)** | **35063789** | **(14205161)** |
| The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. |

---

![](bbarfs3q256k_001.gif)

**SEPARATE CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** 

**FOR THE INTERIM NINE-MONTH PERIOD ENDED SEPTEMBER 30, 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 41)

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **2025** | **2025** | **2025** | **2025** | **2025** | **2025** | **2025** | **2025** | **2025** |
|  | **Share Capital** | **Non-capitalized contributions** |  | **Other Comprehensive Income** | **Other Comprehensive Income** | **Reserves** | **Reserves** |  |  |
|  | **Share Capital** | **Non-capitalized contributions** |  | **Other Comprehensive Income** | **Other Comprehensive Income** | **Reserves** | **Reserves** |  |  |
| **Transactions** | **Outstanding Shares** | **Share premium** | **Equity adjustments** | **Income/(loss) on financial instruments at fair value through OCI** | **Other** | **Legal** | **Other** | **Retained earnings** | **Total** |
| **Transactions** | **Outstanding Shares** | **Share premium** | **Equity adjustments** | **Income/(loss) on financial instruments at fair value through OCI** | **Other** | **Legal** | **Other** | **Retained earnings** | **Total** |
| **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 year** | **612710** | **6744974** | **1102512489** | **59808544** | **(12)** | **795932169** | **748885615** | **430834783** | **3145331272** |
| Total comprehensive income for the year |  |  |  |  |  |  |  |  |  |
| - Net income for the period |  |  |  |  |  |  |  | 181855859 | 181855859 |
| - Other comprehensive income/(loss) for the period |  |  |  | (297835964) | 12 |  |  |  | (297835952) |
| - Distribution of retained earnings approved by the Shareholders' Meeting held on April 23, 2025 (Note 44 to the consolidated financial statements): |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Legal reserve |  |  |  |  |  | 86166957 |  | (86166957) |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Other |  |  |  |  |  |  | 344667826 | (344667826) |  |
| - Distribution of dividends approved by the Shareholders' Meeting held on April 23 and by the BCRA, on May 12, 2025 (Note 44 to the consolidated financial statements): |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Dividends in kind and in cash (1) | - | - | - | - | - | - | (109053589) | - | (109053589) |
| **Balances at fiscal period end** | **612710** | **6744974** | **1102512489** | **(238027420)** | **-** | **882099126** | **984499852** | **181855859** | **2920297590** |
| (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. | (1) Corresponds to $145.93 (in nominal values) per share. |
| The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. |

---

![](bbarfs3q256k_001.gif)

**SEPARATE CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** 

**FOR THE INTERIM NINE-MONTH PERIOD ENDED SEPTEMBER 30, 2024**

(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 41)

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **2024** | **2024** | **2024** | **2024** | **2024** | **2024** | **2024** | **2024** | **2024** |
|  | | |  | **Other Comprehensive** | **Other Comprehensive** | | |  |  |
|  | **Share**<br> **capital** | **Non-capitalized** <br>**contributions** |  | **Income** | **Income** | **Reserves** | **Reserves** |  |  |
| **Transactions** | **Outstanding shares** | **Share premium** | **Equity adjustments** | **Income/(loss) on financial instruments at fair value through OCI** | **Other** | **Legal** | **Other** | **Retained earnings** | **Total** |
| **Transactions** | **Outstanding shares** | **Share premium** | **Equity adjustments** | **Income/(loss) on financial instruments at fair value through OCI** | **Other** | **Legal** | **Other** | **Retained earnings** | **Total** |
| **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** | **612710** | **6744974** | **1102512489** | **459270411** | **1793353** | **708528845** | **1018250071** | **437016619** | **3734729472** |
| Total comprehensive income for the period |  |  |  |  |  |  |  |  |  |
| - Net income for the period |  |  |  |  |  |  |  | 356249800 | 356249800 |
| - Other comprehensive income/(loss) for the period |  |  |  | (369623165) | (831796) |  |  |  | (370454961) |
| - Distribution of retained earnings approved by the Shareholders' Meeting held on April 26, 2024 (Note 44 to the consolidated financial statements): |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Legal reserve |  |  |  |  |  | 87403324 |  | (87403324) |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Other |  |  |  |  |  |  | 349613295 | (349613295) |  |
| - Distribution of dividends approved by the Shareholders' Meeting held on April 26, by the BCRA, on May 3 and by the Board of Directors' Meeting on May 6, 2024 (Note 44 to the consolidated financial statements): |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Dividends in kind and in cash (1) |  |  |  |  |  |  | (618977751) |  | (618977751) |
| **Balances at fiscal period-end** | **612710** | **6744974** | **1102512489** | **89647246** | **961557** | **795932169** | **748885615** | **356249800** | **3101546560** |
| (1) Corresponds to $431.24 (in nominal values) per share. | (1) Corresponds to $431.24 (in nominal values) per share. | (1) Corresponds to $431.24 (in nominal values) per share. | (1) Corresponds to $431.24 (in nominal values) per share. | (1) Corresponds to $431.24 (in nominal values) per share. | (1) Corresponds to $431.24 (in nominal values) per share. | (1) Corresponds to $431.24 (in nominal values) per share. | (1) Corresponds to $431.24 (in nominal values) per share. | (1) Corresponds to $431.24 (in nominal values) per share. | (1) Corresponds to $431.24 (in nominal values) per share. |
| The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. | The accompanying explanatory notes and exhibits are an integral part of these separate financial statements. |

---

![](bbarfs3q256k_001.gif)

**SEPARATE STATEMENT OF CASH FLOWS**

**FOR THE INTERIM NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2025 AND 2024**

(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 41)

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **09.30.24** |
| **Income before income tax** | **263699748** | **513109743** |
| **Adjustment for total monetary income for the period** | **367199945** | **1547454758** |
| **Adjustments to obtain cash flows from operating activities:** | **228849293** | **869243336** |
| Depreciation and amortization | 72509768 | 65611756 |
| Impairment of financial assets | 466132410 | 158958354 |
| Effect of foreign exchange changes on cash and cash equivalents | (284578129) | 647450743 |
| Other adjustments | (25214756) | (2777517) |
| **Net decreases from operating assets:** | **(7322011469)** | **(7405781633)** |
| Debt securities at fair value through profit or loss | (240119944) | 182046228 |
| Derivative instruments | (48275481) | 3037689 |
| Repo transactions and surety bonds |  | 1304216968 |
| Loans and other financing | (5698903445) | (5212228209) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial government sector | (2990616) | (2714212) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other financial institutions | (289521871) | (110805034) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial private sector and residents abroad | (5406390958) | (5098708963) |
| Other debt securities | (783063927) | (3403247446) |
| Financial assets pledged as collateral | (547719531) | 61658793 |
| Investments in equity instruments | 979734 | (4737510) |
| Other assets | (4908875) | (336528146) |
| **Net increases from operating liabilities:** | **6853107386** | **8205478885** |
| Deposits | 5857887776 | 7707214651 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Government sector | 194861633 | 315913593 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial sector | (31779088) | 14321737 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad | 5694805231 | 7376979321 |
| Liabilities at fair value through profit or loss |  | (20092873) |
| Derivative instruments | 73054954 | 5097210 |
| Repo transactions and surety bonds | 300565382 | 10161296 |
| Other liabilities | 621599274 | 503098601 |
| Income tax paid |  | (329507107) |
| **Total cash flows generated by operating activities** | **390844903** | **3399997982** |

---

![](bbarfs3q256k_001.gif)

**SEPARATE STATEMENT OF CASH FLOWS**

**FOR THE INTERIM NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2025 AND 2024**

(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 41)

---

| | | |
|:---|:---|:---|
| **Accounts** | **09.30.25** | **09.30.24** |
| **Cash flows from investing activities** |  |  |
| **Payments:** | **(106174630)** | **(44633365)** |
| &nbsp;&nbsp;&nbsp;&nbsp;Purchase of property and equipment, intangible assets and other assets | (104748621) | (43695123) |
| &nbsp;&nbsp;&nbsp;&nbsp;Other payments related to investing activities | (1426009) | (938242) |
| **Collections:** | **3397788** | **21427453** |
| &nbsp;&nbsp;&nbsp;&nbsp;Other collections related to investing activities | 3397788 | 21427453 |
| **Total cash flows used in investing activities** | **(102776842)** | **(23205912)** |
| **Cash flows from financing activities** |  |  |
| **Payments:** | **(21029904)** | **(122758364)** |
| Dividends | (9939792) | (110512831) |
| Payment of lease liabilities | (11090112) | (12245533) |
| **Collections:** | **442581669** | **81542121** |
| Non-subordinated corporate bonds | 264002714 | 32280439 |
| Financing from local financial institutions | 42592144 | 652397 |
| Other collections related to financing activities | 135986811 | 48609285 |
| **Total cash flows generated by / (used in) financing activities** | **421551765** | **(41216243)** |
| Effect of exchange rate changes on cash and cash equivalents | 284578129 | (647450743) |
| Effect of net monetary income/(loss) of cash and cash equivalents | (609706045) | (1748232126) |
| **Total changes in cash flows** | **384491910** | **939892958** |
| **Restated cash and cash equivalents at the beginning of the year (Note 4)** | **3435621073** | **3032605807** |
| **Cash and cash equivalents at fiscal period-end (Note 4)** | **3820112983** | **3972498765** |

---

![](bbarfs3q256k_001.gif)

**NOTES TO THE SEPARATE CONDENSED INTERIM FINANCIAL STATEMENTS**

**AS OF SEPTEMBER 30, 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 41)**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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, the following affects the preparation of these separate condensed interim financial statements:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 September 30, 2025 and December 31, 2024, its shareholders' equity would have been reduced by 3,244,356 and 6,226,279, 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 adopted by the BCRA as per Communication "A" 7411. 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.

![](bbarfs3q256k_001.gif)

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, 2024. However, explanatory notes of events and transactions that are material for understanding any changes in the financial position as from December 31, 2024 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)

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

– Fair values of financial instruments (Note 40 to the consolidated condensed interim financial statements)

– Segment reporting (Note 41 to the consolidated condensed interim financial statements)

– Related parties (Note 42 to the consolidated condensed interim financial statements)

– Financial instruments risks (Note 43 to the consolidated condensed interim financial statements)

– Restrictions to the distribution of earnings (Note 44 to the consolidated condensed interim financial statements)

– Banking deposits guarantee insurance system (Note 46 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 48 to the consolidated condensed interim financial statements)

– Compliance with the provisions of the Argentine Securities Commission – Documentation (Note 49 to the consolidated condensed interim financial statements)

– Trust activities (Note 50 to the consolidated condensed interim financial statements)

– Mutual funds (Note 51 to the consolidated condensed interim financial statements)

![](bbarfs3q256k_001.gif)

– Penalties and administrative proceedings instituted by the BCRA (Note 52 to the consolidated condensed interim financial statements)

– Subsequent events (Note 53 to the consolidated condensed interim financial statements)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3. Significant accounting policies**

<u>Investments in subsidiaries</u>

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 September 30, 2025 of the subsidiaries BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión y Agente de Liquidación y Compensación Integral 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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**4. Cash and deposits in banks**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| B.C.R.A. - Current account | 1815429866 | 924057782 |
| Balances with other local and foreign financial institutions | 1133305811 | 338422180 |
| Cash | 871377306 | 2173141111 |
|  **TOTAL** | **3,820,112,983** | **3,435,621,073** |

---

The balances of Cash and deposits in banks as of September 30, 2024 and December 31, 2023 amounted to 3,972,498,765 and 3,032,605,807, respectively.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5. Debt securities at fair value through profit or loss**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Government securities | 263821661 | 111609786 |
|  **TOTAL** | **263,821,661** | **111,609,786** |

---

A breakdown of this information is provided in Exhibit A.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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:

<u>Assets</u>

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Debit balances linked to foreign currency forwards pending settlement in pesos by counterparty – A3 Mercados | 54788493 | 1050653 |
| Debit balances linked to foreign currency forwards pending settlement in pesos by counterparty - OTC | 2897205 | 10255778 |
| Debit balances linked to interest rate swaps - floating rate for fixed |  | 723614 |
|  **TOTAL** | **57685698** | **12030045** |

---

<u>Liabilities</u>

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Credit balances linked to foreign currency forwards pending settlement in pesos by counterparty – OTC | 53103719 | 3200499 |
| Credit balances linked to foreign currency forwards pending settlement in pesos by counterparty – A3 Mercados | 19417076 | 1505714 |
| Credit balances linked to interest rate swaps - floating rate for fixed | 1642444 |  |
|  **TOTAL** | **74163239** | **4706213** |

---

![](bbarfs3q256k_001.gif)

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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| **<u>Foreign currency forward</u>** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Foreign currency forward purchases - US$ | 866023 | 718460 |
| &nbsp;&nbsp;&nbsp;&nbsp;Foreign currency forward purchases - Euros | 2 |  |
|  Foreign currency forward sales - US$ | 903110 | 705015 |
|  Foreign currency forward sales - Euros | 7605 | 3451 |
| **<u>Interest rate swaps</u>** |  |  |
|  Fixed rate for floating rate (1) | 23111111 | 7044000 |

---

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**7. Repo transactions and surety bonds**

<u>Reverse repurchase transactions and surety bonds</u>

No reverse repurchase transactions or surety bonds were accounted for by the Bank as of September 30, 2025 and December 31, 2024.

<u>Repurchase transactions and surety bonds</u>

As of September 30, 2025 and December 31, 2024, the Bank accounts for the following repurchase transactions and surety bonds:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Amounts payable for borrowing surety bond transactions | 250165071 |  |
| Amounts payable for repo transactions with the BCRA | 50400311 |  |
|  **TOTAL** | **300,565,382** | **-** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**8. Other financial assets**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| **Measured at amortized cost** |  |  |
| Other receivables | 207287589 | 174673909 |
| Receivables from sale of ownership interest in Prisma Medios de Pago S.A. (1) | 11712679 | 42528449 |
| Non-financial debtors from spot transactions pending settlement | 10799991 | 11887033 |
| Financial debtors from spot transactions pending settlement | 120122 | 78718554 |
| Other | 1599164 | 801430 |
|  | **231519545** | **308609375** |
| Allowance for loan losses (Exhibit R) | (1856513) | (1923769) |
|  **TOTAL** | **229663032** | **306685606** |

---

**<sup>(1)</sup>** On October 1, 2021, the Bank, together with the other Class B Shareholders, gave notice of the exercise of the put option and therefore initiated the procedure to sell 49% of the capital stock in the company Prisma Medios de Pago S.A.

On March 18, 2022, the transfer of all the remaining shareholding of the Bank in Prisma Medios de Pago S.A. was consummated for a price of US$40,038,122. Such amount will be paid as follows: (i) 30% in Pesos adjustable by CER (UVA) at an annual nominal rate of 15% and (ii) 70% in US Dollars at an annual nominal rate of 10% within a term of six years.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Credit cards | 2963838433 | 2503578444 |
| Loans for the prefinancing and financing of exports | 2018923510 | 1224320299 |
| Notes | 1667797171 | 1339440291 |
| Consumer loans | 1341680336 | 965695746 |
| Overdrafts | 1098457228 | 784246870 |
| Discounted instruments | 771854932 | 890670835 |
| Mortgage loans | 531938143 | 285573605 |
| Other financial institutions | 463536864 | 210014982 |
| Pledge loans | 115190623 | 80245465 |
| Loans to employees | 111342200 | 53711268 |
| Receivables from finance leases | 35030548 | 28715334 |
| Non-financial government sector | 3718011 | 1176637 |
| Instruments purchased | 1024749 | 1122996 |
| Other financing | 1394168000 | 674003972 |
|  | **12518500748** | **9042516744** |
| Allowance for loan losses (Exhibit R) | (458451397) | (206008472) |
|  **TOTAL** | **12060049351** | **8836508272** |

---

![](bbarfs3q256k_001.gif)

The Bank entered into finance lease agreements related to vehicles 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:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **09.30.25** | **09.30.25** | **12.31.24** | **12.31.24** |
| **Term** | **Total investment** | **Current value of minimum payments** | **Total investment** | **Current value of minimum payments** |
| Up to 1 year | 22307377 | 9443589 | 18096569 | 7027258 |
|  From 1 to 2 years<br>| 20171920 | 10830206 | 16880634 | 8333605 |
|  From 2 to 3 years<br>| 13295992 | 8456406 | 12833009 | 8005512 |
|  From 3 to 4 years<br>| 6155264 | 4278615 | 4847076 | 3228292 |
|  From 4 to 5 years<br>| 2459555 | 1846280 | 1712624 | 1177468 |
| More than 5 years | 270316 | 175452 | 1269581 | 943199 |
| **TOTAL** | **64660424** | **35030548** | **55639493** | **28715334** |
| Share capital |  | 34517415 |  | 28059269 |
| Interest accrued |  | 513133 |  | 656065 |
| **TOTAL** |  | **35030548** |  | **28715334** |

---

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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| **Total Exhibit B and C** | **12656203050** | **9339602236** |
| **Plus:** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Loans to employees | 111342200 | 53711268 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest and other items accrued receivable from financial assets with credit value impairment | 15640148 | 3400373 |
| **Less:** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Allowance for loan losses (Exhibit R) | (458451397) | (206008472) |
| &nbsp;&nbsp;&nbsp;&nbsp; Adjustments for effective interest rate<br>| (37316051) | (27753682) |
| &nbsp;&nbsp;&nbsp;&nbsp; Corporate bonds and other private securities<br>| (37166578) | (46743644) |
| &nbsp;&nbsp;&nbsp;&nbsp;Loan commitments | (190202021) | (279699807) |
| **Total Loans and other financing** | **12060049351** | **8836508272** |

---

Note 43.2 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.

![](bbarfs3q256k_001.gif)

As of September 30, 2025 and December 31, 2024, the Bank holds the following loan commitments booked in off- balance sheet accounts according to the financial reporting framework set forth by the BCRA:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
|  Liabilities related to foreign trade transactions<br>| 73406290 | 68646904 |
|  Secured loans<br>| 72545931 | 73917770 |
|  Overdrafts and receivables agreed not used<br>| 38674380 | 132931934 |
|  Guarantees granted<br>| 5575420 | 4203199 |
|  **TOTAL** | **190202021** | **279699807** |

---

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**10. Other debt securities**

Breakdown is as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**10.1. Financial assets measured at amortized cost**

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Argentine Treasury Bill capitalizable in pesos at TAMAR rate. Maturity 01-16-2026 | 451768373 |  |
| Argentine Treasury Bill capitalizable in pesos at TAMAR rate. Maturity 11-28-2025 | 318418197 |  |
| Argentine Treasury Bonds in pesos. Maturity 05-23-2027 | 16927422 | 29320068 |
| Argentine Treasury Bonds in pesos at 0.7% Badlar Private Rate. Maturity 11-23-2027 | 10485338 | 12650791 |
| Argentine Treasury Bonds in pesos. Maturity 08-23-2025 |  | 153057626 |
|  **TOTAL** | **797599330** | **195028485** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**10.2. Financial assets measured at fair value through OCI**

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Government securities (1) | 1984769007 | 2758898511 |
| Private securities - Corporate bonds | 35836081 | 45803913 |
| BCRA Notes |  | 45247966 |
|  **TOTAL** | **2020605088** | **2849950390** |

---

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

![](bbarfs3q256k_001.gif)

A breakdown of this information is provided in Exhibit A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**11. Financial assets pledged as collateral**

As of September 30, 2025 and December 31, 2024, the Bank pledged as collateral the following financial assets:

---

| | | | |
|:---|:---|:---|:---|
|  |  | **09.30.25** | **12.31.24** |
| Deposits as collateral | (1) | 532830568 | 153874802 |
| BCRA - Special guarantee accounts (Note 40.1) | (2) | 232095357 | 258289272 |
| Guarantee trust – USD - Government securities at fair value through OCI | (3) | 142290703 | 37085 |
| Guarantee trust - Government securities at fair value through OCI | (4) | 55696845 | 152457589 |
| Repurchase transactions – Government Securities at fair value | (5) | 50352400 |  |
|  **TOTAL** |  | **1013265873** | **564658748** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Deposits pledged as collateral for activities related
to credit card transactions in the country and abroad, leases and surety bonds.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Special guarantee current accounts opened at the BCRA
for transactions related to the automated clearing houses and other similar entities.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 future contracts. As of September 30, 2025,
the trust is composed of Treasury Bills (Species D16E6), Bonds for the reconstruction of a Free Argentina (Species BPOB7, BPOD7 and BPOC7),
Private Securities (Species YM35O) and dollars in cash. As of December 31, 2024, the trust was composed of dollars in cash.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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, TX26, TTJ26 and TZXD6). As of December 31, 2024, the trust was composed
of species T2X5, TX26 and TZXD5.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) Set up as collateral of repo transaction with the BCRA
(LTM16E6).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**12.1. Current income tax assets**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Tax advances | 115478 | 55102682 |
|  | **115,478** | **55,102,682** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**12.2. Current income tax liabilities**

No balance is recorded for the fiscal period/year ended September 30, 2025 and December 31, 2024, respectively.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**12.3. Deferred income tax**

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

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  **Account** | | **Changes recognized through** | **Changes recognized through** | **As of 09.30.25** | **As of 09.30.25** |
|  **Account** |<br>**As of 12.31.24** | **Profit or loss** | **OCI** | **Deferred tax asset** | **Deferred tax liability** |
| Allowance for loan losses | 54950869 | 52587869 | - | 107538738 |  |
| Provisions | 68351195 | 457489 | - | 68808684 |  |
| Loans and cards commissions | 9120314 | 1997390 | - | 11117704 |  |
| Organizational expenses and others | (54079226) | (16903623) | - |  | (70982849) |
| Property and equipment and miscellaneous assets | (98689592) | (697974) | - |  | (99387566) |
| Debt securities and investments in equity instruments and derivatives | (18090438) | 28429569 | - | 10339131 |  |
| Tax loss | 59993488 | 13972296 | - | 73965784 |  |
| Other | 63 | (11) | - | 52 |  |
| **Balance** | **21556673** | **79843005** | - | **271770093** | **(170370415)** |
| &nbsp;&nbsp;**Offsettings** |  |  |  | **(170370415)** | **170370415** |
| &nbsp;&nbsp;**Net deferred assets** |  |  |  | **101399678** | **-** |

---

![](bbarfs3q256k_001.gif)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Account** | | **Changes recognized through** | **Changes recognized through** | **As of 12.31.24** | **As of 12.31.24** |
| **Account** | <br>**As of 12.31.23** | **Profit or loss** | **OCI** | **Deferred tax asset** | **Deferred tax liability** |
| Allowance for loan losses | 32748889 | 22201980 |  | 54950869 |  |
| Provisions | 94566182 | (26214987) |  | 68351195 |  |
| Loans and cards commissions | 9588073 | (467759) |  | 9120314 |  |
| Organizational expenses and others | (44795747) | (9283479) |  |  | (54079226) |
| Property and equipment and miscellaneous assets | (110785528) | 12095936 |  |  | (98689592) |
| Debt securities and investments in equity instruments and derivatives | (46320826) | 28230388 |  |  | (18090438) |
| Tax inflation adjustment | 2806390 | (2806390) |  |  |  |
| Tax loss |  | 59993488 |  | 59993488 |  |
| Other | 138 | (75) |  | 63 |  |
| **Balance** | **(62192429)** | **83749102** | **-** | **192415929** | **(170859256)** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Offsettings** |  |  |  | **(170859256)** | **170859256** |
| &nbsp;&nbsp;**Net deferred assets** |  |  |  | **21556673** | - |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**12.4. Income tax**

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

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Current income tax expense | (88935895) | (161686894) | (10169600) | 13169768 |
| Income/(loss) from deferred income tax | 75512966 | 79843005 | (17641194) | (170029711) |
| **Income tax recognized through profit or loss** | **(13422929)** | **(81843889)** | **(27810794)** | **(156859943)** |
| **Income tax recognized through OCI** | **88955371** | **161751578** | **12549334** | **255765366** |
| **Total income tax** | **75532442** | **79907689** | **(15261460)** | **98905423** |

---

The Bank's effective tax rate calculated on the income tax recognized in the income statement for the fiscal period ended September 30, 2025 and 2024 was 31% and 31%, respectively.

![](bbarfs3q256k_001.gif)

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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**13. Investments in equity instruments**

Breakdown is as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**13.1. Investments in equity instruments through profit or loss**

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Private securities - Shares of other non-controlled companies <sup>(1)</sup> | 6036220 | 9946470 |
|  **TOTAL** | **6036220** | **9946470** |

---

<sup>(1) See Exhibit A to the separate financial statements.</sup>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**13.2. Investments in equity instruments through other comprehensive income**

 

 

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Compensadora Electrónica S.A. | 4345699 | 2972297 |
| A3 Mercados S.A. (former Mercado Abierto Electrónico S.A.) | 3145113 | 1234031 |
| Banco Latinoamericano de Exportaciones S.A. | 1270351 | 897636 |
| Seguro de Depósitos S.A. | 334806 | 327198 |
| Other | 71464 | 60434 |
|  **TOTAL** | **9167433** | **5491596** |

---

A breakdown of this information is provided in Exhibit A.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| **Subsidiaries (3)** |  |  |
| BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión y Agente de Liquidación y Compensación Integral | 68940852 | 37583458 |
| Volkswagen Financial Services Compañía Financiera S.A. | 39549750 | 35867088 |
| PSA Finance Arg. Cía. Financiera S.A. | 24218486 | 16650592 |
| Consolidar A.F.J.P. S.A. (undergoing liquidation proceedings) | 185778 | 230641 |
| **Associates** |  |  |
| Rombo Compañía Financiera S.A. | 19863537 | 12633142 |
| BBVA Seguros Argentina S.A. | 9179468 | 9045606 |
| Interbanking S.A. | 4463365 | 4117218 |
| Play Digital S.A. (1) | 1073867 | 2354034 |
| Openpay Argentina S.A. (2) | 823642 | 899643 |
|  **TOTAL** | **168298745** | **119381422** |

---

<sup>(1)</sup> To establish the value of this investment, accounting information from Play Digital S.A. has been used as of June 30, 2025. Additionally, significant transactions carried out or events that occurred between July 1 and September 30, 2025 have been considered. In addition, on August 23, 2024, a capital contribution was made for 427,401 (606,977 in restated values).

<sup>(2)</sup> On October 6, 2025, a capital contribution was made, amounting to 187,650, which was paid in in cash. On July 4, 2024, a capital contribution was made, amounting to 250,377 (355,575 in restated values), and which was also paid in in cash.

 

In addition, see also the information under Offer to purchase 50% of FCA Compañía Financiera S.A. in Note 2.2 to the consolidated financial statements.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**15. Property and equipment**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Real Estate | 540550643 | 532287544 |
| Furniture and facilities | 101494068 | 100744473 |
| Right of use - Real estate (1) | 74532111 | 69440499 |
| Machinery and equipment | 60248518 | 59074345 |
| Works in progress | 34165705 | 24225735 |
| Vehicles | 2790018 | 2326656 |
|  **TOTAL** | **813781063** | **788099252** |

---

<sup>(1)</sup> 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, 2024, which have already been issued, the recoverable value of Property and equipment exceeded its accounting balance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**16. Intangible assets**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Own systems development expenses | 101237871 | 83694513 |
|  **TOTAL** | **101,237,871** | **83,694,513** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**17. Other non-financial assets**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Investment properties | 160261356 | 162535608 |
| Prepayments | 41722638 | 34120973 |
| Tax advances | 28015869 | 18308880 |
| Advances to suppliers of goods | 24547111 | 21144515 |
| Other miscellaneous assets | 6299568 | 15316256 |
| Advances to personnel | 255393 | 13387886 |
| Foreclosed assets | 135456 | 137789 |
| Other | 6717461 | 3181022 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;TOTAL | **267954852** | **268132929** |

---

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.

![](bbarfs3q256k_001.gif)

As mentioned in note 2.3.12 to the consolidated financial statements for the fiscal year ended December 31, 2024, 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:

---

| | | |
|:---|:---|:---|
| | **Impairment** | **Impairment** |
| **Account** | **09.30.25** | **12.31.24** |
| Rented Real Estate – Torre BBVA | (20348597) | (20348597) |
| Rented Real Estate – Della Paolera | (13267355) | (13267355) |
| Rented Real Estate – Edificio Tesla | (10496192) | (10496192) |
| Rented Real Estate - Viamonte | (1814345) | (1814345) |
|  **TOTAL** | **(45926489)** | **(45926489)** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Real Estate held for sale – Villa del Parque | 1841568 | 1841568 |
| Real Estate held for sale - Llavallol | 1012258 | 1012258 |
| Real Estate held for sale - Avellaneda | 420591 | 420592 |
| Real Estate held for sale - Villa Lynch | 332795 | 332795 |
| Real Estate held for sale - Bernal | 245684 | 245684 |
| Real Estate held for sale – Fisherton (1) |  | 720379 |
|  **TOTAL** | **3852896** | **4573276** |

---

 

<sup>(1)</sup> On January 13, 2025, the real estate held for sale – Fisherton was sold.

![](bbarfs3q256k_001.gif)

As mentioned in note 2.3.12 to the consolidated financial statements for the fiscal year ended December 31, 2024, 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:

---

| | | |
|:---|:---|:---|
| | **Impairment** | **Impairment** |
| **Account** | **09.30.25** | **12.31.24** |
| Real Estate held for sale - Fisherton |  | (1208298) |
|  **TOTAL** | **-** | **(1208298)** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**19. Deposits**

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

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Non-financial Government sector | 301642244 | 147108344 |
| Financial sector | 13411126 | 48078932 |
| Non-financial Private Sector and Residents Abroad | 15099952170 | 11954670028 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Time deposits | 6492389576 | 3771864652 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Savings accounts | 6000923210 | 5572704515 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Checking accounts | 2537910620 | 2172814530 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other | 63078598 | 66810414 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investment accounts | 5650166 | 370475917 |
|  **TOTAL** | **15415005540** | **12149857304** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**20. Liabilities at fair value through profit or loss**

No balance is recorded for the period/year ended September 30, 2025 and December 31, 2024, respectively.

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**21. Other financial liabilities**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Obligations from financing of purchases | 1101376372 | 1106756824 |
| Receivables for spot purchases pending settlement | 132242251 | 10906290 |
| Collections and other transactions on behalf of third parties | 123722408 | 126474157 |
| Payment orders pending credit | 60051365 | 35925438 |
| Lease liabilities (Note 25) | 45243170 | 39400226 |
| Funds collected under ARCA's instructions | 30943378 | 23328740 |
| Cash and cash equivalents from spot purchases or sales pending settlement | 14281437 | 37031086 |
| Commissions accrued payable | 203964 | 208358 |
| Other | 90464194 | 72604054 |
|  **TOTAL** | **1598528539** | **1452635173** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**22. Financing received from the BCRA and other financial institutions**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Foreign financial institutions | 190697874 | 53392844 |
| Local financial institutions | 41660518 | 947921 |
| BCRA | 988585 | 284079 |
|  **TOTAL** | **233,346,977** | **54,624,844** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**23. Corporate bonds issued**

As of September 30, 2025 and December 31, 2024, the balances related to corporate bonds of the Bank were as follows:

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Detail** | **Issuance date** | **Nominal value** | **Maturity** | **Rate** | **Payment of interest** | **Outstanding securities as of 09.30.25** | **Outstanding securities as of 12.31.24** |
| Class 31 BBVA - ARS | 12.12.24 | 37706733 | 12.12.25 | TAMAR + 2.74% | Quarterly | 37706733 | 45989299 |
| Class 32 BBVA - US$ | 02.27.25 | 16510 | 02.27.26 | FIXED 3.5% | Upon maturity | 22562290 |  |
| Class 34 BBVA - ARS | 02.27.25 | 56002870 | 02.27.26 | TAMAR + 2.75% | Quarterly | 56002870 |  |
| Class 35 BBVA - US$ | 06.03.25 | 62313 | 06.03.26 | FIXED 5.75% | Semi-annual | 85155502 |  |
| Class 36 BBVA - ARS | 06.10.25 | 95034488 | 06.10.26 | TAMAR + 3.20% | Quarterly | 95034488 |  |
| Class 37 BBVA – US$ | 08.22.25 | 43355 | 08.22.26 | FIXED 6% | Semi-annual | 59248400 |  |
| Class 29 BBVA - ARS | 09.23.24 | 24500000 | 06.23.25 | BADLAR + 5% | Quarterly |  | 29881608 |
| Class 30 BBVA - ARS | 12.12.24 | 24150965 | 09.12.25 | FIXED TEM 2.75% | Upon maturity |  | 18402479 |
|  |  |  |  | **Total Principal** | **Total Principal** | **355710283** | **94273386** |
|  |  |  |  | **Accrued Interest** | **Accrued Interest** | **9921109** | **1547133** |
|  |  |  |  | **Total Principal and Interest accrued** | **Total Principal and Interest accrued** | **365631392** | **95820519** |

---

<u>Definitions</u>

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

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

TEM: Monthly effective rate.

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 | Meetings dated July 15, 2003, April 26, 2007, March 28, 2008, March 30, 2011, March 26, 2012, April 9, 2013, and April 10, 2018. Approval by Board of Directors' Meetings dated August 31, 2004, December 7, 2004, September 24, 2008, September 23, 2009, December 22, 2009, June 24, 2022, December 20, 2022, May 22, 2024 and March 26, 2025 | Resolution No. 14,967 dated 11/29/2004, extended by Resolution No. 16,010 dated 11/06/2008. The increase in the total outstanding amount of the Program was authorized by Resolution No. 16,611 dated 07/21/2011 and Resolution No. 16,826 dated 05/30/2012. Additionally, a new extension of the Program term was authorized by Resolution No. 17,127 dated 07/11/2013, while the amendment to its general terms and conditions, extension of its validity, and increase in the maximum amount were authorized by Resolution No. RESFC-2018-19516-APN-DIR#CNV dated 05/17/2018. The extension of the Program term, reduction of the amount, and amendment to certain terms and conditions were authorized by Provision No. DI-2022-36-APN-GE#CNV dated 07/13/2022 by the CNV. Finally, the increase of the Program amount was authorized by CNV Resolution No. DDI-2025-80-APN-GE#CNV dated May 15, 2025. |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**24. Other non-financial liabilities**

Breakdown is as follows:

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Miscellaneous creditors | 320199264 | 307280282 |
| Short-term personnel benefits | 150564192 | 131109409 |
| Other collections and withholdings | 112032083 | 112612569 |
| Advances collected | 77985329 | 85388685 |
| Other taxes payable | 77249140 | 49668174 |
| Dividends payable (1) | 21884138 |  |
| Long-term personnel benefits | 5509382 | 5579804 |
| For contract liabilities | 4869512 | 8165864 |
| Social security payment orders pending settlement | 941185 | 1180122 |
| Termination benefits payable |  | 5220268 |
| Other | 5552379 | 1563630 |
|  **TOTAL** | **776786604** | **707768807** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) See note 44 to the consolidated financial
statements.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**25. Leases**

<u>The Bank as lessee</u>

Below is a detail of the amounts related to the rights of use under leases and lease liabilities in force as of September 30, 2025 and December 31, 2024:

**Rights of use under leases**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | | | **Impairment** | **Impairment** | **Impairment** | | |
| <br>**Account** | **Original**<br>**value as of**<br>**01.01.25** | <br>**Additions** | <br>**Derecognitions** | **Accumulated**<br>**as of 01.01.25** | <br>**Derecognitions** | **For the** <br>**period (1)** | **Accumulated as of**<br>**09.30.25** | **Residual**<br>**value as of**<br>**09.30.25** |
| Leased real estate | 129709141 | 11677433 | 6907175 | 60268642 | 4487256 | 4165902 | 59947288 | 74532111 |
| (1) Note 37 |  |  |  |  |  |  |  |  |

---

![](bbarfs3q256k_001.gif)

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | | | **Impairment** | **Impairment** | **Impairment** | | |
| <br>**Account** | **Original**<br>**value as of**<br>**01.01.24** | <br>**Additions** | <br>**Derecognitions** | **Accumulated**<br>**as of 01.01.24** | <br>**Derecognitions** | **For the**<br>**year** | **Accumulated**<br>**at fiscal year-end** | **Residual**<br>**value as of**<br>**12.31.24** |
| Leased real estate | 130083441 | 16673233 | 17047533 | 65463103 | 9802378 | 4607917 | 60268642 | 69440499 |

---

**Lease liabilities**

Future minimum payments for lease agreements are as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **In foreign currency** | **In local currency** | **09.30.25** | **12.31.24** |
| Up to one year | 2267007 | 382658 | 2649665 | 1259171 |
| From 1 to 5 years | 22342652 | 5968007 | 28310659 | 26746962 |
| More than 5 years | 14282846 |  | 14282846 | 11394093 |
|  |  |  | **45243170** | **39400226** |

---

**Interest and exchange rate difference recognized in profit or loss** 

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **09.30.24** |
| **Other operating expenses** |  |  |
| Interest on lease liabilities (Note 38) | (3362016) | (3811425) |
| **Exchange rate difference** |  |  |
| Exchange rate difference for finance lease (loss) | (9672717) | (7058709) |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**26. Interest income**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Interest from instruments | 219576246 | 599909781 | 139551515 | 533800447 |
| Interest from consumer loans | 183787113 | 519706976 | 98178583 | 245619922 |
| Interest from credit card loans | 179422161 | 515133216 | 105961520 | 403662248 |
| Interest from government securities | 198984311 | 508430166 | 252489830 | 556677896 |
| Interest from overdrafts | 140884931 | 300999092 | 70708513 | 287090014 |
| CER clause adjustment | 71771607 | 269110580 | 184243020 | 1046756436 |
| Interest from other loans | 91486127 | 196994819 | 26069727 | 77489586 |
| UVA clause adjustment | 32835735 | 101854023 | 34756702 | 232369611 |
| Interest from loans to the financial sector | 47517690 | 93354008 | 18617754 | 55436359 |
| Interest from loans for the prefinancing and financing of exports | 37079675 | 71634658 | 5489528 | 11368116 |
| Interest from pledge loans | 9484538 | 27004795 | 7149086 | 21870727 |
| Interest from mortgage loans | 9258089 | 22444214 | 4662899 | 13608143 |
| Interest from finance leases | 3561739 | 9832128 | 2700107 | 9727050 |
| Interest from private securities | 1385524 | 2898502 | 661281 | 4476696 |
| Premium for reverse repurchase agreements | 232817 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;242654 | 11518434 | 1030746038 |
| Other financial interest income | 14530035 | 24537005 | 2840110 | 6840898 |
|  **TOTAL** | **1241798338** | **3264086617** | **965598609** | **4537540187** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**27. Interest expense**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Interest from time deposits | 536423599 | 1207866875 | 279358101 | 960522995 |
| Interest from current accounts deposits | 107196567 | 235590413 | 71603202 | 497004760 |
| Interest from other financial liabilities | 34602455 | 72092386 | 1359199 | 15799818 |
| UVA clause adjustment | 1960480 | 11601274 | 20608068 | 149696862 |
| Premium for repurchase agreements | 5077725 | 6787204 | 479930 | 523691 |
| Interest from savings accounts deposits | 1422711 | 5782754 | 3312263 | 19576782 |
| Borrowing surety bond transactions | 1114790 | 3870748 | 2835601 | 2835601 |
| Interfinancial loans received | 1801772 | 2043021 | 330272 | 2430861 |
|  **TOTAL** | **689600099** | **1545634675** | **379886636** | **1648391370** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**28. Commission income**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| For credit cards | 110128679 | 306610926 | 89319396 | 261828617 |
| Linked to liabilities | 57241408 | 166885588 | 47915321 | 133670779 |
| From insurance | 7510618 | 22005675 | 6304379 | 18073561 |
| From foreign trade and foreign currency transactions | 8139640 | 21580278 | 7476942 | 24124255 |
| Linked to securities | 4784530 | 16002611 | 6392886 | 17022180 |
| Linked to loans | 3017345 | 9590133 | 3152964 | 12551878 |
| Linked to loan commitments | 589273 | 2203098 | 374179 | 703725 |
| From guarantees granted | 107747 | 213590 | 219915 | 459675 |
|  **TOTAL** | **191519240** | **545091899** | **161155982** | **468434670** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**29. Commission expenses**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| For credit and debit cards | 37079183 | 146385877 | 45868101 | 129744393 |
| For foreign trade transactions | 20255622 | 54372124 | 15986249 | 56895956 |
| For payment of wages | 6744198 | 19801372 | 6476402 | 19231181 |
| For new channels | 2597774 | 15924578 | 6378990 | 15880172 |
| For data processing | 2619174 | 8256614 | 3699630 | 10776337 |
| For advertising campaigns | 371521 | 1077734 | 203803 | 609008 |
| Linked to transactions with securities | 185573 | 391092 | 26881 | 118418 |
| Other commission expenses | 1543035 | 4162145 | 2097387 | 9819917 |
|  **TOTAL** | **71396080** | **250371536** | **80737443** | **243075382** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**30. Net income (loss) from measurement of financial instruments at fair value through profit or loss**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Gain/(loss) from government securities | 31605532 | 108665892 | 39180190 | 147261540 |
| Gain/(loss) from foreign currency forward transactions | (11939873) | (7931230) | (2268707) | (17883323) |
| Gain from corporate bonds | (381712) | (2512174) | (1709553) | (1133313) |
| Interest rate swaps | (2642428) | (1787403) | 212775 | 782791 |
| Gain/(loss) from private securities | (30143) | (19241) | 503867 | 1749629 |
| Gain/(loss) from put options taken |  |  | 886050 | (836400) |
| Other | (33) | (460) |  | 3507 |
|  **TOTAL** | **16611343** | **96415384** | **36804622** | **129944431** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**31. Net income from write-down of assets at amortized cost and at fair value through OCI**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Income from sale of government securities | (3070465) | 84601447 | 72918923 | 197570105 |
| Income from sale of private securities | (356277) | 1692017 |  | 5768509 |
|  **TOTAL** | **(3426742)** | **86293464** | **72918923** | **203338614** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**32. Foreign exchange and gold gains/(losses)**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Income from trading in foreign currency | 57099573 | 131899966 | 21406744 | 50262944 |
| Conversion of foreign currency assets and liabilities into pesos | 4655299 | (2645816) | (12354071) | 7398598 |
|  **TOTAL** | **61754872** | **129254150** | **9052673** | **57661542** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**33. Other operating income**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Adjustments and interest on miscellaneous receivables | 11048081 | 31270432 | 8704320 | 46068708 |
| Rental of safe deposit boxes | 9040397 | 26287148 | 7933006 | 19423865 |
| Debit and credit card commissions | 7042934 | 19648891 | 3657127 | 10836814 |
| Punitive interest | 6442312 | 16423961 | 2302061 | 6127698 |
| Loans recovered | 6934944 | 13812976 | 3830543 | 10928881 |
| Rent | 2256670 | 6321384 | 1481126 | 5162720 |
| Fees expenses recovered | 1666914 | 5070323 | 1372301 | 3829828 |
| Commission from syndicated transactions | 678442 | 1375218 | 470651 | 1377234 |
| Allowances reversed |  |  | 75690 | 988318 |
| Income from sale of non-current assets held for sale |  |  | 249616 | 249616 |
| Other operating income | 27086007 | 37034332 | 7141676 | 23123578 |
|  **TOTAL** | **72196701** | **157244665** | **37218117** | **128117260** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**34. Impairment of financial assets**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| **Financial assets at amortized cost** |  |  |  |  |
| Loan loss allowance in pesos | 212040961 | 465693332 | 53232096 | 156279139 |
| Loan loss allowance in foreign currency | (3869297) | 516070 | (404260) | 2771301 |
| **Financial assets at fair value through OCI** |  |  |  |  |
| Correction of value due to credit losses | 6521 | (76992) | (109058) | (92086) |
|  **TOTAL** | **208178185** | **466132410** | **52718778** | **158958354** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**35. Personnel benefits**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Salaries | 84558640 | 252464995 | 76242287 | 241972927 |
| Social security withholdings and collections | 29129983 | 80352611 | 21953414 | 72425980 |
| Other short-term personnel benefits | 23003655 | 66669328 | 17780064 | 77747069 |
| Personnel services | 3984379 | 12788286 | 4409727 | 10864810 |
| Personnel compensation and bonuses | 3547512 | 10798980 | 8996546 | 35216070 |
| Personnel termination benefits (Exhibit J) |  | 967239 |  | 1045234 |
| Other long-term personnel benefits |  | 990259 |  | 4213284 |
|  **TOTAL** | **144224169** | **425031698** | **129382038** | **443485374** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**36. Administrative expenses**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Contracted administrative services | 22934350 | 78821692 | 31751540 | 78221618 |
| Taxes | 19938461 | 57542179 | 32980428 | 114868573 |
| Rent | 17358511 | 50336506 | 13884013 | 62692223 |
| Armored transportation services | 11885803 | 48559254 | 15173647 | 42772243 |
| Maintenance and repair costs | 15428767 | 43143755 | 14148747 | 42295048 |
| Advertising | 9985053 | 37211367 | 9316266 | 32638240 |
| Documents distribution | 8540531 | 23372796 | 6559363 | 20747409 |
| Security services | 6938956 | 20779832 | 4504790 | 14163145 |
| Electricity and communications | 6681256 | 18604037 | 6304394 | 17980646 |
| Other fees | 6073156 | 16708360 | 3867782 | 12598365 |
| Trade reports | 4610329 | 15355417 | 3666282 | 10006778 |
| IT | 1870481 | 15273528 | 7112082 | 30655230 |
| Insurance | 1245566 | 4053177 | 1692987 | 3970557 |
| Representation and travel expenses | 1551679 | 4040085 | 1137336 | 3123267 |
| Fees to Bank Directors and Supervisory Committee | 162072 | 524825 | 148778 | 459614 |
| Stationery and supplies | 131725 | 502749 | 258115 | 847591 |
| Other administrative expenses | 8081582 | 23632042 | 7313738 | 20936453 |
|  **TOTAL** | **143418278** | **458461601** | **159820288** | **508977000** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**37. Asset depreciation and impairment**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Property and equipment | 18999762 | 54144950 | 16991223 | 47789162 |
| Intangible assets | 3680620 | 12437392 | 2154358 | 12166846 |
| Right of use of leased real estate | 1674018 | 4165902 | 1328729 | 3143351 |
| Depreciation of other assets | 211076 | 1728802 | 1076750 | 2503145 |
| Loss from sale or impairment of property, plant and equipment |  | 32722 | 9252 | 9252 |
|  **TOTAL** | **24565476** | **72509768** | **21560312** | **65611756** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**38. Other operating expenses**

Breakdown is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Quarter ended 09.30.25** | **Accumulated as of 09.30.25** | **Quarter ended 09.30.24** | **Accumulated as of 09.30.24** |
| Turnover tax | 120795930 | 321641019 | 62911484 | 293497152 |
| Initial recognition of loans | 22745722 | 73189902 | 7519994 | 17011343 |
| Contribution to the Deposit Guarantee Fund | 5709259 | 15945542 | 3306543 | 9224115 |
| Other allowances (Exhibit J) | (8120616) | 12894968 | 7409322 | 41800204 |
| Claims | 4185943 | 11432745 | 1826044 | 3730775 |
| Interest on liabilities from leases (Note 25) | 1162090 | 3362016 | 1311756 | 3811425 |
| Adjustment for restatement of dividends in constant currency | 1459630 | 1982587 |  | 15188469 |
| Other operating expenses | 17387832 | 39776177 | 10042585 | 26997484 |
|  **TOTAL** | **165325790** | **480224956** | **94327728** | **411260967** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**39. Restricted assets**

As of September 30, 2025 and December 31, 2024, the Bank has the following restricted assets:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) The Entity applied the following assets
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).

---

| | | |
|:---|:---|:---|
|  | **09.30.25** | **12.31.24** |
| Argentine Treasury Bonds adjusted by CER. Maturity 2026 | 5033 | 7163 |
| **Total** | **5033** | **7163** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 1,013,265,873 and 564,658,748 as of September 30, 2025 and December
31, 2024, respectively (see Note 11 to these separate condensed interim financial statements) .

![](bbarfs3q256k_001.gif)

**40. Minimum cash and minimum capital requirements**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**40.1. 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** | **09.30.25** | **12.31.24** |
| **Balances at the BCRA** |  |  |
| BCRA - Current account not restricted | 1815343654 | 924057782 |
| BCRA - Special guarantee accounts - restricted (Note 11) | 232095357 | 258289272 |
| BCRA – Special pension accounts - restricted | 86212 |  |
|  | **2047525223** | **1182347054** |
| Government securities in pesos – At fair value through OCI (1) | 1851820617 | 2442842058 |
| Government securities in pesos – At amortized cost (1) | 797599330 | 195028485 |
| Government securities in foreign currency – At fair value through profit or loss (1) | 101137500 |  |
| **TOTAL** | **4798082670** | **3820217597** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) See detail of securities considered (identified with (1)), as of September 30, 2025, in Exhibit A to the separate financial statements.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**40.2. 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** | **09.30.25** | **12.31.24** |
| Credit risk | (1215503329) | (858489799) |
| Operational risk | (47131978) | (298658274) |
| Market risk | (4746656) | (3043084) |
| Paid-in | 2547441476 | 2751521170 |
| **Surplus** | **1280059513** | **1591330013** |

---

![](bbarfs3q256k_001.gif)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**41. 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.

![](bbarfs3q256k_001.gif)

**EXHIBIT A**

**BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024** 

(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 41)

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| | | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**POSITION** | &nbsp;&nbsp;**POSITION** |
| <br>&nbsp;&nbsp;**Account** | <br>&nbsp;&nbsp;**Identification** | <br>&nbsp;&nbsp;**Fair** <br>**value** | &nbsp;&nbsp;**Fair** <br>&nbsp;&nbsp;**value**<br>&nbsp;&nbsp;**level** | &nbsp;&nbsp;**Accounting** <br>&nbsp;&nbsp;**Balance**<br>&nbsp;&nbsp;**09.30.25** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**Balance**<br>&nbsp;&nbsp;**12.31.24** | <br>&nbsp;&nbsp;**Position with no**<br>**Options** | <br>&nbsp;&nbsp;**Financial**<br>&nbsp;&nbsp;**position** |
| &nbsp;&nbsp;**DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Local:** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Government Securities - In pesos** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 11-28-2025 (1) | &nbsp;&nbsp;9326 | 101137500 | &nbsp;&nbsp;1 | 101137500 |  | 101137500 | 101137500 |
| &nbsp;&nbsp;Argentine Treasury Bond Capitalizable in Pesos. Maturity 10-17-2025 | &nbsp;&nbsp;9309 | 1024708 | &nbsp;&nbsp;1 | 1024708 |  | 1024708 | 1024708 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer. Maturity 10-30-2026 | &nbsp;&nbsp;9313 | 562163 | &nbsp;&nbsp;1 | 562163 |  | 562163 | 562163 |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 11-10-2025 | &nbsp;&nbsp;9324 | 354780 | &nbsp;&nbsp;1 | 354780 |  | 354780 | 354780 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 09-15-2026 | &nbsp;&nbsp;9321 | 247216 | &nbsp;&nbsp;1 | 247216 |  | 247216 | 247216 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 12-15-2026 | &nbsp;&nbsp;9323 | 224727 | &nbsp;&nbsp;1 | 224727 |  | 224727 | 224727 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 03-16-2026 | &nbsp;&nbsp;9319 | 62353 | &nbsp;&nbsp;1 | 62353 |  | 62353 | 62353 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 2%. Maturity 11-09-2026 | &nbsp;&nbsp;5925 | 48452 | &nbsp;&nbsp;1 | 48452 |  | 48452 | 48452 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 10-31-2025 | &nbsp;&nbsp;9312 | 43663 | &nbsp;&nbsp;1 | 43663 | 9043718 | 43663 | 43663 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2025 | &nbsp;&nbsp;9248 | 4971 | &nbsp;&nbsp;1 | 4971 | 1246652 | 4971 | 4971 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 06-30-2026 | &nbsp;&nbsp;9320 | 4069 | &nbsp;&nbsp;1 | 4069 |  | 4069 | 4069 |
| &nbsp;&nbsp;Argentine Treasury Bond in Pesos at Fixed Rate. Maturity 05-30-2030 | &nbsp;&nbsp;9334 | 2158 | &nbsp;&nbsp;1 | 2158 |  | 2158 | 2158 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2027 | &nbsp;&nbsp;9250 | 235 | &nbsp;&nbsp;1 | 235 |  | 235 | 235 |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 05-16-2025 | &nbsp;&nbsp;9300 |  | &nbsp;&nbsp;1 |  | 55643782 |  |  |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer. Maturity 03-31-2026 | &nbsp;&nbsp;9257 |  | &nbsp;&nbsp;1 |  | 14340966 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bond Capitalizable. Maturity 02-13-2026 | &nbsp;&nbsp;9314 |  | &nbsp;&nbsp;1 |  | 8136579 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-28-2025 | &nbsp;&nbsp;9253 |  | &nbsp;&nbsp;1 |  | 4796848 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-28-2025 | &nbsp;&nbsp;9303 |  | &nbsp;&nbsp;1 |  | 3921848 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 08-15-2025 | &nbsp;&nbsp;9308 |  | &nbsp;&nbsp;1 |  | 2672465 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 01-17-2025 | &nbsp;&nbsp;9283 |  | &nbsp;&nbsp;2 |  | 2495835 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 05-30-2025 | &nbsp;&nbsp;9304 |  | &nbsp;&nbsp;1 |  | 2465408 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 01-31-2025 | &nbsp;&nbsp;9251 |  | &nbsp;&nbsp;1 |  | 2342050 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-14-2025 | &nbsp;&nbsp;9297 |  | &nbsp;&nbsp;1 |  | 2208530 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-16-2025 | &nbsp;&nbsp;9299 |  | &nbsp;&nbsp;1 |  | 1459364 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 03-14-2025 | &nbsp;&nbsp;9298 |  | &nbsp;&nbsp;1 |  | 548274 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 06-30-2025 | &nbsp;&nbsp;9295 |  | &nbsp;&nbsp;1 |  | 173193 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 03-31-2025 | &nbsp;&nbsp;9256 |  | &nbsp;&nbsp;1 |  | 33510 |  |  |
| &nbsp;&nbsp;Subtotal Government Securities - In pesos |  | 103716995 |  | 103716995 | 111529022 | 103716995 | 103716995 |
| &nbsp;&nbsp;**Government Securities – In foreign currency** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills in USD Zero Coupon. Maturity 10-31-2025 | &nbsp;&nbsp;9337 | 98851920 | &nbsp;&nbsp;1 | 98851920 |  | 98851920 | 98851920 |
| &nbsp;&nbsp;Argentine Treasury Bills in USD Zero Coupon. Maturity 01-16-2026 | &nbsp;&nbsp;9327 | 53152372 | &nbsp;&nbsp;1 | 53152372 |  | 53152372 | 53152372 |
| &nbsp;&nbsp;Dollar-linked Argentine Treasury Bond Zero coupon. Maturity 12-15-2025 | &nbsp;&nbsp;9282 | 8042509 | &nbsp;&nbsp;1 | 8042509 |  | 8042509 | 8042509 |
| &nbsp;&nbsp;AL30 Bond Local Law USD Step Up. Maturity 07-09-2030 | &nbsp;&nbsp;5921 | 57865 | &nbsp;&nbsp;1 | 57865 | 80764 | 57865 | 57865 |
| &nbsp;&nbsp;Subtotal Government Securities – In foreign currency |  | 160104666 |  | 160104666 | 80764 | 160104666 | 160104666 |
| &nbsp;&nbsp;**TOTAL DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS** |  | **263821661** |  | **263821661** | **111609786** | **263821661** | **263821661** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT A**

(Continued)

**BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024** 

(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 41)

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| | | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**POSITION** | &nbsp;&nbsp;**POSITION** |
|<br>&nbsp;&nbsp;**Account** | <br>&nbsp;&nbsp;**Identification** | <br>&nbsp;&nbsp;**Fair** <br>**value** | &nbsp;&nbsp;**Fair** <br>&nbsp;&nbsp;**value**<br>&nbsp;&nbsp;**level** | &nbsp;&nbsp;**Accounting** <br>&nbsp;&nbsp;**Balance**<br>&nbsp;&nbsp;**09.30.25** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**Balance**<br>&nbsp;&nbsp;**12.31.24** | <br>&nbsp;&nbsp;**Position with no**<br>**Options** | <br>&nbsp;&nbsp;**Financial**<br>&nbsp;&nbsp;**position** |
| &nbsp;&nbsp;**OTHER DEBT SECURITIES** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**MEASURED AT FAIR VALUE THROUGH OCI** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Local:** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Government Securities – In pesos** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer. Maturity 03-31-2026 (1) | &nbsp;&nbsp;9257 | 459746177 | &nbsp;&nbsp;1 | 459746177 | 481650094 | 459746177 | 459746177 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2025 (1) | &nbsp;&nbsp;9248 | 304872454 | &nbsp;&nbsp;1 | 304872454 | 299498804 | 304872454 | 304872454 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 03-16-2026 (1) | &nbsp;&nbsp;9319 | 200017081 | &nbsp;&nbsp;1 | 200017081 |  | 200017081 | 200017081 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer. Maturity 10-30-2026 (1) | &nbsp;&nbsp;9313 | 180105244 | &nbsp;&nbsp;1 | 180105244 |  | 180105244 | 180105244 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 12-15-2026 (1) | &nbsp;&nbsp;9323 | 159495350 | &nbsp;&nbsp;1 | 159495350 |  | 159495350 | 159495350 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 09-15-2026 (1) | &nbsp;&nbsp;9321 | 152239434 | &nbsp;&nbsp;1 | 152239434 |  | 152239434 | 152239434 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2026 (1) | &nbsp;&nbsp;9249 | 151798633 | &nbsp;&nbsp;1 | 151798633 | 174574211 | 151798633 | 151798633 |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 11-10-2025 | &nbsp;&nbsp;9324 | 72000227 | &nbsp;&nbsp;1 | 72000227 |  | 72000227 | 72000227 |
| &nbsp;&nbsp;Argentine Treasury Bond in pesos at Dual rate. Maturity 06-30-2026 (1) | &nbsp;&nbsp;9320 | 65116532 | &nbsp;&nbsp;1 | 65116532 |  | 65116532 | 65116532 |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-27-2026 (1) | &nbsp;&nbsp;9346 | 60000000 | &nbsp;&nbsp;2 | 60000000 |  | 60000000 | 60000000 |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-30-2026 (1) | &nbsp;&nbsp;9351 | 50200000 | &nbsp;&nbsp;2 | 50200000 |  | 50200000 | 50200000 |
| &nbsp;&nbsp;Argentine Treasury Bond Capitalizable in Pesos. Maturity 12-15-2025 (1) | &nbsp;&nbsp;9310 | 49951680 | &nbsp;&nbsp;1 | 49951680 | 160689874 | 49951680 | 49951680 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 06-30-2026 (1) | &nbsp;&nbsp;9240 | 28206958 | &nbsp;&nbsp;1 | 28206958 | 32259342 | 28206958 | 28206958 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0% Maturity 15-12-2027 | &nbsp;&nbsp;9250 | 26363216 | &nbsp;&nbsp;1 | 26363216 |  | 26363216 | 26363216 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 03-31-2027 | &nbsp;&nbsp;9264 | 17125165 | &nbsp;&nbsp;1 | 17125165 |  | 17125165 | 17125165 |
| &nbsp;&nbsp;Argentine Treasury Bond in Pesos at Fixed Rate. Maturity 05-30-2030 | &nbsp;&nbsp;9334 | 5401179 | &nbsp;&nbsp;1 | 5401179 |  | 5401179 | 5401179 |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 2%. Maturity 11-09-2026 | &nbsp;&nbsp;5925 | 2129677 | &nbsp;&nbsp;1 | 2129677 | 7535038 | 2129677 | 2129677 |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-28-2025 | &nbsp;&nbsp;9253 |  | &nbsp;&nbsp;1 |  | 302579540 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 03-31-2025 | &nbsp;&nbsp;9256 |  | &nbsp;&nbsp;1 |  | 300161882 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-16-2025 | &nbsp;&nbsp;9299 |  | &nbsp;&nbsp;1 |  | 197905618 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 07-31-2025 | &nbsp;&nbsp;9305 |  | &nbsp;&nbsp;1 |  | 189586309 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bond Capitalizable in Pesos. Maturity 10-17-2025 | &nbsp;&nbsp;9309 |  | &nbsp;&nbsp;1 |  | 156382042 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 09-30-2025 | &nbsp;&nbsp;9306 |  | &nbsp;&nbsp;1 |  | 78698399 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 06-18-2025 | &nbsp;&nbsp;9288 |  | &nbsp;&nbsp;1 |  | 77936113 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-14-2025 | &nbsp;&nbsp;9297 |  | &nbsp;&nbsp;1 |  | 70831608 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 03-14-2025 | &nbsp;&nbsp;9298 |  | &nbsp;&nbsp;1 |  | 43102696 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 08-29-2025 | &nbsp;&nbsp;9296 |  | &nbsp;&nbsp;1 |  | 39730343 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 09-12-2025 | &nbsp;&nbsp;9301 |  | &nbsp;&nbsp;1 |  | 39730343 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 06-30-2025 | &nbsp;&nbsp;9295 |  | &nbsp;&nbsp;1 |  | 38449702 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 05-30-2025 | &nbsp;&nbsp;9304 |  | &nbsp;&nbsp;1 |  | 36452513 |  |  |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 4.25%. Maturity 02-14-2025 | &nbsp;&nbsp;9180 |  | &nbsp;&nbsp;1 |  | 22784507 |  |  |
| &nbsp;&nbsp;Treasury Bonds in pesos adjusted by Cer 0%. Maturity 06-30-2025 | &nbsp;&nbsp;9244 |  | &nbsp;&nbsp;1 |  | 7336240 |  |  |
| &nbsp;&nbsp;Argentine Treasury Bills Capitalizable in Pesos. Maturity 01-31-2025 | &nbsp;&nbsp;9251 |  | &nbsp;&nbsp;1 |  | 1023293 |  |  |
| &nbsp;&nbsp;Subtotal Government Securities - In pesos |  | 1984769007 |  | 1984769007 | 2758898511 | 1984769007 | 1984769007 |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT A**

(Continued)

**BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024** 

(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 41)

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| | | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**POSITION** | &nbsp;&nbsp;**POSITION** |
| <br>&nbsp;&nbsp;**Account** | <br>&nbsp;&nbsp;**Identification** | <br>&nbsp;&nbsp;**Fair** <br>**value** | &nbsp;&nbsp;**Fair** <br>&nbsp;&nbsp;**value**<br>&nbsp;&nbsp;**level** | &nbsp;&nbsp;**Accounting** <br>&nbsp;&nbsp;**Balance**<br>&nbsp;&nbsp;**09.30.25** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**Balance**<br>&nbsp;&nbsp;**12.31.24** | <br>&nbsp;&nbsp;**Position with no**<br>**Options** | <br>&nbsp;&nbsp;**Financial**<br>&nbsp;&nbsp;**position** |
| &nbsp;&nbsp;**OTHER DEBT SECURITIES (Continued)** |  |  |  |  |  |  |  |
| **BCRA Notes – In foreign currency** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series C) | &nbsp;&nbsp;9236 |  | &nbsp;&nbsp;2 |  | 13392479 |  |  |
| &nbsp;&nbsp;Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series D) | &nbsp;&nbsp;9237 |  | &nbsp;&nbsp;2 |  | 13136854 |  |  |
| &nbsp;&nbsp;Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series A) | &nbsp;&nbsp;9234 |  | &nbsp;&nbsp;2 |  | 9605738 |  |  |
| &nbsp;&nbsp;Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series B) | &nbsp;&nbsp;9235 |  | &nbsp;&nbsp;2 |  | 9112895 |  |  |
| &nbsp;&nbsp;Subtotal BCRA Notes – In foreign currency |  | - |  | - | 45247966 | - | - |
| **Private Securities – In pesos** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Corporate Bond Mercado Pago Series 1 in Pesos at TAMAR floating rate. Maturity 07-18-2026 | &nbsp;&nbsp;58794 | 6444360 | &nbsp;&nbsp;1 | 6444360 |  | 6444360 | 6444360 |
| &nbsp;&nbsp;Corporate Bond Fiat Compañía Financiera Series 20 in Pesos. Maturity 03-01-2026 | &nbsp;&nbsp;58274 | 1269882 | &nbsp;&nbsp;3 | 1269882 | 2467563 | 1269882 | 1269882 |
| &nbsp;&nbsp;Corporate Bond New San S.A. in Pesos Series 20 Private BADLAR. Maturity 02-01-2025 | &nbsp;&nbsp;57557 |  | &nbsp;&nbsp;3 |  | 331631 |  |  |
| &nbsp;&nbsp;Corporate Bond Bco de Serv. Financieros Cl. 24 in Pesos at Floating Rate. Maturity 02-02-2025 | &nbsp;&nbsp;57560 |  | &nbsp;&nbsp;3 |  | 259996 |  |  |
| &nbsp;&nbsp;Corporate Bond New San S.A. in Pesos Series 21 Private BADLAR. Maturity 05-09-2025 | &nbsp;&nbsp;57750 |  | &nbsp;&nbsp;3 |  | 208674 |  |  |
| &nbsp;&nbsp;Corporate Bond Refi Pampa Series 2 in Pesos Uva. Maturity 05- 06-2025 | &nbsp;&nbsp;56123 |  | &nbsp;&nbsp;3 |  | 132046 |  |  |
| Subtotal Private Securities - In pesos |  | 7714242 |  | 7714242 | 3399910 | 7714242 | 7714242 |
| &nbsp;&nbsp;**Private Securities – In foreign currency** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Corporate Bond Luz De Tres Picos 4 in USD. Maturity 09-29-2026 | &nbsp;&nbsp;56467 | 3963649 | &nbsp;&nbsp;2 | 3963649 | 3517032 | 3963649 | 3963649 |
| &nbsp;&nbsp;Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 48 in USD. Maturity 03-05-2028 | &nbsp;&nbsp;58507 | 3177306 | &nbsp;&nbsp;1 | 3177306 |  | 3177306 | 3177306 |
| &nbsp;&nbsp;Corporate Bond Petroquímica Comodoro Rivadavia Series R in USD. Maturity 10-.22-2028 | &nbsp;&nbsp;58155 | 3108977 | &nbsp;&nbsp;2 | 3108977 | 3109389 | 3108977 | 3108977 |
| &nbsp;&nbsp;Corporate Bond 360 Energy Solar S.A. Series 4 in USD at a fixed interest rate. Maturity 10-30-2027 | &nbsp;&nbsp;58187 | 2494015 | &nbsp;&nbsp;1 | 2494015 | 3253681 | 2494015 | 2494015 |
| &nbsp;&nbsp;Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 39 in USD. Maturity 07-14-2028 | &nbsp;&nbsp;57194 | 2486810 | &nbsp;&nbsp;2 | 2486810 | 2510787 | 2486810 | 2486810 |
| &nbsp;&nbsp;Corporate Bond CAPEX S.A. Series 10 in USD. Maturity 07-05-2027 | &nbsp;&nbsp;57880 | 2383380 | &nbsp;&nbsp;1 | 2383380 | 2011508 | 2383380 | 2383380 |
| &nbsp;&nbsp;Corporate Bond Minera EXAR Series 1 in USD. Maturity 11-11-2027 | &nbsp;&nbsp;58210 | 2335885 | &nbsp;&nbsp;1 | 2335885 | 2583006 | 2335885 | 2335885 |
| &nbsp;&nbsp;Corporate Bond CAPEX S.A. Series 11 in USD. Maturity 06-17-2028 | &nbsp;&nbsp;58728 | 2049875 | &nbsp;&nbsp;2 | 2049875 |  | 2049875 | 2049875 |
| &nbsp;&nbsp;Corporate Bond YPF S.A. Series 35 in USD at fixed rate. Maturity 02-27-2027 | &nbsp;&nbsp;58484 | 1653019 | &nbsp;&nbsp;1 | 1653019 |  | 1653019 | 1653019 |
| &nbsp;&nbsp;Corporate Bond Petroquímica Comodoro Rivadavia Series O in USD. Maturity 09-22-2027 | &nbsp;&nbsp;57379 | 1427141 | &nbsp;&nbsp;1 | 1427141 | 1233475 | 1427141 | 1427141 |
| &nbsp;&nbsp;Corporate Bond John Deere Credit Cia Financiera S.A. Series X im USD. Maturity 03-08-2026 | &nbsp;&nbsp;57639 | 1330820 | &nbsp;&nbsp;2 | 1330820 | 1241004 | 1330820 | 1330820 |
| &nbsp;&nbsp;Corporate Bond Petroquímica Comodoro Rivadavia S.A. Series T in USD. Maturity 07-21-2028 | &nbsp;&nbsp;58798 | 1325586 | &nbsp;&nbsp;2 | 1325586 |  | 1325586 | 1325586 |
| &nbsp;&nbsp;Corporate Bond Ledesma Series 15 in USD at fixed rate. Maturity 10-04-2027 | &nbsp;&nbsp;58426 | 385376 | &nbsp;&nbsp;1 | 385376 |  | 385376 | 385376 |
| &nbsp;&nbsp;Corporate Bond Vista Energy Series 23 in USD. Maturity 03-06-2027 | &nbsp;&nbsp;57636 |  | &nbsp;&nbsp;2 |  | 5103130 |  |  |
| &nbsp;&nbsp;Corporate Bond Tecpetrol S.A. Series 7 in USD. Maturity 04-22-2026 | &nbsp;&nbsp;57709 |  | &nbsp;&nbsp;2 |  | 3803224 |  |  |
| &nbsp;&nbsp;Corporate Bond YPF Series 32 in USD. Maturity 10-10-2028 | &nbsp;&nbsp;58129 |  | &nbsp;&nbsp;2 |  | 3714084 |  |  |
| &nbsp;&nbsp;Corporate Bond YPF Series 29 in USD. Maturity 05-28-2026 | &nbsp;&nbsp;57774 |  | &nbsp;&nbsp;2 |  | 2531370 |  |  |
| &nbsp;&nbsp;Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 39 in USD. Maturity 03-08-2027 | &nbsp;&nbsp;57644 |  | &nbsp;&nbsp;2 |  | 2499472 |  |  |
| &nbsp;&nbsp;Corporate Bond Vista Energy Series 20 in USD. Maturity 07-20-2025 | &nbsp;&nbsp;57081 |  | &nbsp;&nbsp;2 |  | 2124991 |  |  |
| &nbsp;&nbsp;Corporate Bond YPF Series 33 in USC. Maturity 10-10-2028 | &nbsp;&nbsp;58130 |  | &nbsp;&nbsp;2 |  | 1886669 |  |  |
| &nbsp;&nbsp;Corporate Bond Pampa Energia S.A. Series 20 in USC. Maturity 03-26-2026 | &nbsp;&nbsp;57682 |  | &nbsp;&nbsp;2 |  | 1281181 |  |  |
| &nbsp;&nbsp;Subtotal Private Securities – In foreign currency |  | 28121839 |  | 28121839 | 42404003 | 28121839 | 28121839 |
| &nbsp;&nbsp;**TOTAL SECURITIES AT FAIR VALUE THROUGH OCI** |  | **2020605088** |  | **2020605088** | **2849950390** | **2020605088** | **2020605088** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT A**

(Continued)

**BREAKDOWN OF GOVERNMENT AND PRIVATE SECURITIES**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024**

(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 41)

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| | | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**HOLDING** | &nbsp;&nbsp;**POSITION** | &nbsp;&nbsp;**POSITION** |
|<br>&nbsp;&nbsp;**Account** |<br>&nbsp;&nbsp;**Identification** | <br>&nbsp;&nbsp;**Fair** <br>**value** | &nbsp;&nbsp;**Fair** <br>&nbsp;&nbsp;**value**<br>&nbsp;&nbsp;**level** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**Balance**<br>&nbsp;&nbsp;**09.30.25** | &nbsp;&nbsp;**Accounting**<br>&nbsp;&nbsp;**Balance**<br>&nbsp;&nbsp;**12.31.24** | <br>&nbsp;&nbsp;**Position with no**<br>**Options** | <br>&nbsp;&nbsp;**Financial**<br>&nbsp;&nbsp;**position** |
| &nbsp;&nbsp;**OTHER DEBT SECURITIES (Continued)** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**MEASURED AT AMORTIZED COST** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Government Securities - In pesos** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 01-16-2026 (1) | &nbsp;&nbsp;9342 | 528960000 | &nbsp;&nbsp;2 | 451768373 |  | 451768373 | 451768373 |
| &nbsp;&nbsp;Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 11-28-2025 (1) | &nbsp;&nbsp;9344 | 324000000 | &nbsp;&nbsp;2 | 318418197 |  | 318418197 | 318418197 |
| &nbsp;&nbsp;Argentine Treasury Bonds in Pesos. Maturity 05-23-2027 (1) | &nbsp;&nbsp;9132 | 16906260 | &nbsp;&nbsp;2 | 16927422 | 29320068 | 16927422 | 16927422 |
| &nbsp;&nbsp;Argentine Treasury Bonds in Pesos at Private Badlar Rate 0.7%. Maturity 11-23-2027 (1) | &nbsp;&nbsp;9166 | 10473050 | &nbsp;&nbsp;2 | 10485338 | 12650791 | 10485338 | 10485338 |
| &nbsp;&nbsp;Argentine Treasury Bonds in Pesos. Maturity 08-23-2025 | 9196 |  | &nbsp;&nbsp;2 |  | 153057626 |  |  |
| &nbsp;&nbsp;Subtotal Government Securities - In pesos |  | 880339310 |  | 797599330 | 195028485 | 797599330 | 797599330 |
| **TOTAL SECURITIES AT AMORTIZED COST** |  | **880339310** |  | **797599330** | **195028485** | **797599330** | **797599330** |
| &nbsp;&nbsp;**TOTAL OTHER DEBT SECURITIES** |  | &nbsp;&nbsp;**2900944398** |  | **2818204418** | **3044978875** | **2818204418** | **2818204418** |
| &nbsp;&nbsp;**EQUITY INSTRUMENTS** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Local:** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Private Securities - In pesos** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Share BYMA- Bolsas y Mercados Argentina |  | 4590608 | &nbsp;&nbsp;1 | 4590608 | 7394720 | 4590608 | 4590608 |
| &nbsp;&nbsp;Share Banco de Valores de Bs. As. |  | 1414337 | &nbsp;&nbsp;1 | 1414337 | 2551750 | 1414337 | 1414337 |
| &nbsp;&nbsp;Other |  | 31275 | &nbsp;&nbsp;1 | 31275 |  | 31275 | 31275 |
| &nbsp;&nbsp;Subtotal Private Securities - In pesos |  | 6036220 |  | 6036220 | 9946470 | 6036220 | 6036220 |
| **TOTAL EQUITY INSTRUMENTS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS** |  | **6036220** |  | **6036220** | **9946470** | **6036220** | **6036220** |
| &nbsp;&nbsp;**MEASURED AT FAIR VALUE THROUGH OCI** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Local:** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Private Securities - In pesos** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Compensadora Electrónica S.A. |  | 4345699 | &nbsp;&nbsp;3 | 4345699 | 2972297 | 4345699 | 4345699 |
| &nbsp;&nbsp;A3 Mercados S.A. (former Mercado Abierto Electrónico S.A.) |  | 3145113 | &nbsp;&nbsp;1 | 3145113 | 1234031 | 3145113 | 3145113 |
| &nbsp;&nbsp;Seguro de Depósitos S.A. |  | 334806 | &nbsp;&nbsp;3 | 334806 | 327198 | 334806 | 334806 |
| &nbsp;&nbsp;Other |  | 11318 | &nbsp;&nbsp;3 | 11318 | 18339 | 11318 | 11318 |
| &nbsp;&nbsp;Subtotal Private Securities - In pesos |  | 7836936 |  | 7836936 | 4551865 | 7836936 | 7836936 |
| &nbsp;&nbsp;**Foreign:** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Private Securities – In foreign currency** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Banco Latinoamericano de Exportaciones S.A. |  | 1270351 | &nbsp;&nbsp;2 | 1270351 | 897636 | 1270351 | 1270351 |
| &nbsp;&nbsp;Other |  | 60146 | &nbsp;&nbsp;2 | 60146 | 42095 | 60146 | 60146 |
| &nbsp;&nbsp;Subtotal Private Securities – In foreign currency |  | 1330497 |  | 1330497 | 939731 | 1330497 | 1330497 |
| **TOTAL EQUITY INSTRUMENTS MEASURED AT FAIR VALUE THROUGH OCI** |  | **9167433** |  | **9167433** | **5491596** | **9167433** | **9167433** |
| &nbsp;&nbsp;**TOTAL EQUITY INSTRUMENTS** |  | **15203653** |  | **15203653** | **15438066** | **15203653** | **15203653** |

---

(1) It represents securities fully or partially computed for minimum cash requirements, Note 40.1 to the separate financial statements.

![](bbarfs3q256k_001.gif)

**EXHIBIT B**

**CLASSIFICATION OF LOANS AND OTHER FINANCING ACCORDING TO FINANCIAL PERFORMANCE** 

**AND GUARANTEES RECEIVED**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024**

(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 41)

---

| | | |
|:---|:---|:---|
| **Account** | **09.30.25** | **12.31.24** |
| **COMMERCIAL PORTFOLIO** |  |  |
| **Normal performance** | **5734228206** | **4370021796** |
| Preferred collaterals and counter-guarantees "A" | 6369251 | 11192467 |
| Preferred collaterals and counter-guarantees "B" | 13937960 | 13255982 |
| No preferred guarantees or counter guarantees | 5713920995 | 4345573347 |
| **With special follow-up** | **3151147** | - |
| **Under observation:** | **3151147** | - |
| No preferred guarantees or counter guarantees | 3151147 |  |
| **Troubled** | **4546826** | **4063911** |
| No preferred guarantees or counter guarantees | 4546826 | 4063911 |
| **With high risk of insolvency** | **935441** | **421194** |
| Preferred collaterals and counter-guarantees "B" |  | 333 |
| No preferred guarantees or counter guarantees | 935441 | 420861 |
| **Uncollectible** | **418053** | **35516** |
| No preferred guarantees or counter guarantees | 418053 | 35516 |
| **TOTAL** | **5743279673** | **4374542417** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT B**

(Continued)

**CLASSIFICATION OF LOANS AND OTHER FINANCING ACCORDING TO FINANCIAL PERFORMANCE**

**AND GUARANTEES RECEIVED**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024** 

(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 41)

---

| | | |
|:---|:---|:---|
| **Account** | **09.30.25** | **12.31.24** |
| **CONSUMER AND HOUSING PORTFOLIO** |  |  |
| **Normal performance** | **6249320811** | **4787816299** |
| Preferred collaterals and counter-guarantees "A" | 2123983 | 1334721 |
| Preferred collaterals and counter-guarantees "B" | 481842319 | 340083033 |
| No preferred guarantees or counter guarantees | 5765354509 | 4446398545 |
| **Low risk** | **234077253** | **70060710** |
| Preferred collaterals and counter-guarantees "B" | 7512891 | 5645007 |
| No preferred guarantees or counter guarantees | 226564362 | 64415703 |
| **Low risk - with special follow-up** | **6959025** | **2856311** |
| No preferred guarantees or counter guarantees | 6959025 | 2856311 |
| **Medium risk** | **234425134** | **55601002** |
| Preferred collaterals and counter-guarantees "B" | 1542670 | 727399 |
| No preferred guarantees or counter guarantees | 232882464 | 54873603 |
| **High risk** | **174254094** | **43049631** |
| Preferred collaterals and counter-guarantees "B" | 8413811 | 2299362 |
| No preferred guarantees or counter guarantees | 165840283 | 40750269 |
| **Uncollectible** | **13887060** | **5675866** |
| Preferred collaterals and counter-guarantees "A" | 344 | 132 |
| Preferred collaterals and counter-guarantees "B" | 2420591 | 625109 |
| No preferred guarantees or counter guarantees | 11466125 | 5050625 |
| **TOTAL** | **6912923377** | **4965059819** |
| **GRAND TOTAL** | **12656203050** | **9339602236** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT C**

**CONCENTRATION OF LOANS AND OTHER FINANCING**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024**

(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 41)

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **09.30.25** | **09.30.25** | **12.31.24** | **12.31.24** |
| <br>**Number of customers** | <br>**Debt**<br>**balance** | **% over**<br>**total**<br>**portfolio** | <br>**Debt**<br>**Balance** | **% over**<br>**total**<br>**portfolio** |
| 10 largest customers | 1645549593 | 13.00% | 1320137335 | 14.13% |
| 50 following largest customers | 1876937242 | 14.83% | 1314771694 | 14.08% |
| 100 following largest customers | 1064933904 | 8.41% | 693840278 | 7.43% |
| All other customers | 8068782311 | 63.76% | 6010852929 | 64.36% |
|  **TOTAL** | **12656203050** | **100.00%** | **9339602236** | **100.00%** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT D**

**BREAKDOWN BY TERM OF LOANS AND OTHER FINANCING**

**AS OF SEPTEMBER 30, 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 41)

---

| | | | |
|:---|:---|:---|:---|
|  |  | **Terms remaining to maturity** | **Terms remaining to maturity** |
|  | **Portfolio** | **1** |  |
| **ACCOUNT** | **due** | **month** | **TOTAL** |
| Non-financial Government sector |  | 3678696 | 3768114 |
| Financial sector |  | 214061925 | 550936352 |
| Non-financial Private Sector and Residents Abroad | 386423460 | 4608481514 | 14735039182 |
| **TOTAL** | **386423460** | **4826222135** | **15289743648** |
| (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (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, 2024**

(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 41)

---

| | | | |
|:---|:---|:---|:---|
| |  | **Terms remaining to maturity** | **Terms remaining to maturity** |
| | **Portfolio** | **1** |  |
| **ACCOUNT** | **due** | **month** | **TOTAL** |
| Non-financial Government sector |  | 1122923 | 1278723 |
| Financial sector |  | 115344594 | 239166948 |
| Non-financial Private Sector and Residents Abroad | 92498823 | 3532229059 | 10893565710 |
| **TOTAL** | **92498823** | **3648696576** | **11134011381** |
| 1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | 1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | 1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | 1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT H**

**CONCENTRATION OF DEPOSITS**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024** 

(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 41)

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **09.30.25** | **09.30.25** | **12.31.24** | **12.31.24** |
| <br>**Number of customers** | <br>**Debt**<br>**balance** | **% over**<br>**total**<br>**portfolio** | <br>**Debt**<br>**balance** | **% over**<br>**total**<br>**portfolio** |
| 10 largest customers | 3245815903 | 21.06% | 2094889796 | 17.24% |
| 50 following largest customers | 2385424093 | 15.47% | 1789402239 | 14.73% |
| 100 following largest customers | 806089061 | 5.23% | 566850626 | 4.67% |
| All other customers | 8977676483 | 58.24% | 7698714643 | 63.36% |
|  **TOTAL** | **15415005540** | **100.00%** | **12149857304** | **100.00%** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT I**

**BREAKDOWN OF FINANCIAL LIABILITIES BY REMAINING TERMS**

**AS OF SEPTEMBER 30, 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 41)

---

| | | | |
|:---|:---|:---|:---|
|  | **Terms remaining to maturity** | **Terms remaining to maturity** | **Terms remaining to maturity** |
|  | **1** | **more than** |  |
| **ITEMS** | **month** | **24 months** | **TOTAL** |
| **Deposits** | **13728356666** | **-** | **15814381997** |
| Non-financial Government sector | 251696402 |  | 317161612 |
| Financial sector | 13411126 |  | 13411126 |
| Non-financial Private Sector and Residents Abroad | 13463249138 |  | 15483809259 |
| **Derivative instruments** | **74163239** | **-** | **74163239** |
| **Repo transactions and surety bonds** | **300565382** | **-** | **300565382** |
| **Argentine Central Bank** | 50400311 |  | 50400311 |
| **Other financial institutions** | 250165071 |  | 250165071 |
| **Other financial liabilities** | **1605007724** | **25498477** | **1637421044** |
| **Financing received from the BCRA and other financial institutions** | **17296357** | **-** | **234737170** |
| **Corporate bonds issued** | **9921110** | **-** | **365631392** |
| **TOTAL** | **15735310478** | **25498477** | **18426900224** |
| (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (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, 2024**

(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 41)

---

| | | | |
|:---|:---|:---|:---|
|  | **Terms remaining to maturity** | **Terms remaining to maturity** | **Terms remaining to maturity** |
|  | **1** | **more than** |  |
| **ACCOUNTS** | **month** | **24 months** | **TOTAL** |
| **Deposits** | **11251513884** | **-** | **12356418153** |
| Non-financial Government sector | 147280025 |  | 147886236 |
| Financial sector | 48078932 |  | 48078932 |
| Non-financial Private Sector and Residents Abroad | 11056154927 |  | 12160452985 |
| **Derivative instruments** | **4706213** | **-** | **4706213** |
| **Other financial liabilities** | **1453138995** | **25259566** | **1487046092** |
| **Financing received from the BCRA and other financial institutions** | **22363704** | **-** | **55281991** |
| **Corporate bonds issued** | **1547133** | **-** | **95820519** |
| **TOTAL** | **12733269929** | **25259566** | **13999272968** |
| (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. | (1) These balances are total contractual flows and, therefore, include principal, accrued and to be accrued interest and charges. |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT J**

**PROVISIONS**

**AS OF SEPTEMBER 30, 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 41)

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | | |  | **Decreases** | **Decreases** | | |
|  | **Accounts** | | |  | | | | |
|  | **INCLUDED IN LIABILITIES** | | |  | | | | |
|  | - Provisions for contingent commitments | | | (1)(3) | | | | |
|  | - For administrative, disciplinary and criminal penalties | | |  | | | | |
|  | - Provisions for termination plans | | |  | | | | |
|  | - Other | | | (2) | | | | |
|  | **TOTAL PROVISIONS** | <br>**Balances at the beginning of the year**<br>27783620<br>6098<br>2134845<br>27402523<br>**57327086** | <br>**Increases**<br>950564<br>967239<br>11967104<br>**13884907** | | **Reversals**<br>866240<br>**866240** | **Uses**<br>8470998<br>**8470998** | <br>**Monetary gain (loss) generated by provisions**<br>(5697909)<br>(1098)<br>(438955)<br>(5414804)<br>**(11552766)** | <br>**Balances as of 09.30.25**<br>23036275<br>5000<br>2663129<br>24617585<br>**50321989** |
| (1) | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. |
| (2) | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). |
| (3) | &nbsp;&nbsp;It includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments. | &nbsp;&nbsp;It includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments. | &nbsp;&nbsp;It includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments. | &nbsp;&nbsp;It includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments. | &nbsp;&nbsp;It includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments. | &nbsp;&nbsp;It includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments. | &nbsp;&nbsp;It includes an increase of 22,700 for exchange differences in foreign currency for contingent commitments. |  |

---

**PROVISIONS**

**AS OF DECEMBER 31, 2024**

(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 41)

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | | |  | **Decreases** | **Decreases** | **Monetary gain (loss) generated by provisions** | |
|  | **Accounts** | | |  | | | **Monetary gain (loss) generated by provisions** | |
|  | **INCLUDED IN LIABILITIES** | | |  | | |  | |
|  | - Provisions for contingent commitments | | | (1)(3) | | | (11861493) | |
|  | - For administrative, disciplinary and criminal penalties | | |  | | | (7182) | |
|  | - Provisions for termination plans | | |  | | | (1288447) | |
|  | - Other | | | (2) | | | (34073681) | |
|  | **TOTAL PROVISIONS** | <br>**Balances at the beginning of the year**<br>15862374<br>13280<br>2045357<br>36775924<br>**54696935** | <br>**Increases**<br>23782739<br>1377935<br>32777190<br>**57937864** | | **Reversals**<br>988318<br>**988318** | **Uses**<br>7088592<br>**7088592** | **(47230803)** | <br>**Balances as of 12.31.24**<br>27783620<br>6098<br>2134845<br>27402523<br>**57327086** |
| (1) | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. | Set up in compliance with the provisions of Communication "A" 2950 and supplementary regulations of the BCRA. |
| (2) | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). | &nbsp;&nbsp;Set up to cover for potential contingencies not considered in other accounts (civil, commercial, labor and other lawsuits). |
| (3) | &nbsp;&nbsp;It includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments. | &nbsp;&nbsp;It includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments. | &nbsp;&nbsp;It includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments. | &nbsp;&nbsp;It includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments. | &nbsp;&nbsp;It includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments. | &nbsp;&nbsp;It includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments. | &nbsp;&nbsp;It includes an increase of 43,894 for exchange differences in foreign currency for contingent commitments. |  |

---

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**EXHIBIT L**

**BALANCES IN FOREIGN CURRENCY**

**AS OF SEPTEMBER 30, 2025 AND DECEMBER 31, 2024** 

(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 41)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **ACCOUNTS** | | **AS OF 09.30.25 (per currency)** | **AS OF 09.30.25 (per currency)** | **AS OF 09.30.25 (per currency)** | **AS OF 09.30.25 (per currency)** | |
| <br>**ASSETS** | **TOTAL**<br>**AS OF**<br>**09.30.25** | <br>**Dollar** | <br>**Euro** | <br>**Real** | <br>**Other** | **TOTAL**<br>**AS OF**<br>**12.31.24** |
| Cash and deposits in banks | 2613091652 | 2537751607 | 67388434 | 824323 | 7127288 | 2861270758 |
| Debt securities at fair value through profit or loss | 160104666 | 160104666 |  |  |  | 80764 |
| Other financial assets | 40631802 | 40457837 | 173965 |  |  | 54098931 |
| Loans and other financing | 3073427220 | 3071186361 | 2239637 |  | 1222 | 1568287887 |
| &nbsp;&nbsp;&nbsp;Non-financial Government sector | 3109 | 3109 |  |  |  | 4042 |
| &nbsp;&nbsp;&nbsp;Other financial institutions | 10370201 | 10370201 |  |  |  | 5431 |
| &nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad | 3063053910 | 3060813051 | 2239637 |  | 1222 | 1568278414 |
| Other debt securities | 28121839 | 28121839 |  |  |  | 87651969 |
| Financial assets pledged as collateral | 280568089 | 280568089 |  |  |  | 82695501 |
| Investments in Equity Instruments | 1330497 | 1270351 | 60146 |  |  | 939731 |
| **TOTAL ASSETS** | **6197275765** | **6119460750** | **69862182** | **824323** | **7128510** | **4655025541** |
|  | **TOTAL** | **AS OF 09.30.25 (per currency)** | **AS OF 09.30.25 (per currency)** | **AS OF 09.30.25 (per currency)** | **AS OF 09.30.25 (per currency)** | **TOTAL** |
|  | **AS OF** |  |  |  |  | **AS OF** |
| **LIABILITIES** | **09.30.25** | **Dollar** | **Euro** | **Real** | **Other** | **12.31.24** |
| Deposits | 5249026637 | 5189476519 | 59550118 |  |  | 4386065336 |
| &nbsp;&nbsp;&nbsp;Non-financial Government sector | 38705704 | 38704929 | 775 |  |  | 110253768 |
| &nbsp;&nbsp;&nbsp;Financial sector | 2765556 | 2753124 | 12432 |  |  | 1997805 |
| &nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad | 5207555377 | 5148018466 | 59536911 |  |  | 4273813763 |
| Other financial liabilities | 249717606 | 246218839 |  |  | 3498767 | 225150469 |
| Financing received from the BCRA and other financial institutions | 232264237 | 230462297 | 1801940 |  |  | 53400379 |
| Corporate bonds issued | 169432877 | 169432877 |  |  |  |  |
| Other non-financial liabilities | 94204988 | 52784495 | 41420493 |  |  | 90979395 |
| **TOTAL LIABILITIES** | **5994646345** | **5888375027** | **102772551** | - | **3498767** | **4755595579** |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT O**

**DERIVATIVES**

**AS OF SEPTEMBER 30, 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 41)

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **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 | 13 | 7 | 47 | 23111111 |
|  | REPOS (2) | Financial transactions own account | Other | Upon maturity of differences | OTC – Residents in the country – Financial sector | 1 | 1 | 1 | 50000000 |
|  | FUTURES | Financial transactions own account | Foreign currency | Daily differences | A3 Mercados | 5 | 3 | 1 | 1545881762 |
|  | FUTURES | Financial transactions own account | Foreign currency | Upon maturity of differences | OTC – Residents abroad - | 3 | 1 | 82 | 57789277 |
|  | FUTURES | Financial transactions own account | Foreign currency | Upon maturity of differences | OTC - Residents in the country - Non-financial sector | 5 | 4 | 160 | 826211875 |
| (1) | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | 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. | 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. | 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. | 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. | 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. | 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. | 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. | 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. | 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. |

---

**DERIVATIVES**

**AS OF DECEMBER 31, 2024**

(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 41)

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **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 | 7 | 6 | 16 | 8591267 |
|  | FUTURES | Financial transactions own account | Foreign currency | Daily differences | A3 Mercados | 3 | 2 | 1 | 1301606193 |
|  | FUTURES | Financial transactions own account | Foreign currency | Upon maturity of differences | OTC – Residents in the country | 1 | 1 | 39 | 1888945 |
|  | FUTURES | Financial transactions own account | Foreign currency | Upon maturity of differences | OTC - Residents in the country - Non-financial sector | 3 | 2 | 96 | 493598712 |
| (1) | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. | Sum of absolute values in thousands of pesos of notional values negotiated. |

---

![](bbarfs3q256k_001.gif)

**EXHIBIT R**

**ADJUSTMENT TO IMPAIRMENT LOSS - ALLOWANCES FOR LOAN LOSSES**

**AS OF SEPTEMBER 30, 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 41)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| | | | **ECL of remaining life of the financial asset** | **ECL of remaining life of the financial asset** | | |
| <br>**Accounts**<br>| <br>**Balances as of 12.31.24**<br>| <br>**ECL for the following** <br>**12 months** | **FI with significant** <br>**increase of** <br>**credit risk** | **FI with credit**<br>**impairment** | <br>**Monetary gain (loss)** <br>**generated by** <br>**allowances** | <br>**Balances as of 09.30.25**<br>|
| **Other financial assets** | **1923769** | **(305777)** | **-** | **620257** | **(381736)** | **1856513** |
| &nbsp;&nbsp;**Loans and other financing** | **206008472** | **30036235** | **31876939** | **247920519** | **(57390768)** | **458451397** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other financial institutions | 15936603 | 20732984 | 580025 | (206341) | (3935948) | 33107323 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad | 190071869 | 9303251 | 31296914 | 248126860 | (53454820) | 425344074 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Overdrafts | 8133851 | 192176 | 119179 | 7161465 | (2008369) | 13598302 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Instruments | 15691633 | (6382379) | 1412878 | 6814865 | (3062726) | 14474271 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mortgage loans | 10959754 | 981332 | 2926618 | 2520267 | (2325507) | 15062464 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pledge loans | 1559186 | 212012 | 222315 | 5097290 | (671683) | 6419120 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consumer loans | 56056533 | 10758708 | 18326784 | 110220345 | (18832813) | 176529557 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Credit cards | 83409657 | 2768601 | 8331960 | 99825381 | (22812932) | 171522667 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Finance leases | 746783 | 123410 | 224878 | 178457 | (168640) | 1104888 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other | 13514472 | 649391 | (267698) | 16308790 | (3572150) | 26632805 |
| &nbsp;&nbsp;**Other debt securities** | **191302** | **(50319)** | **-** | **-** | **(26673)** | **114310** |
| &nbsp;&nbsp;**Contingent commitments** | **27783620** | **(503192)** | **1239051** | **214705** | **(5697909)** | **23036275** |
| &nbsp;&nbsp;**TOTAL ALLOWANCES** | **235907163** | **29176947** | **33115990** | **248755481** | **(63497086)** | **483458495** |

---

**ADJUSTMENT TO IMPAIRMENT LOSS - ALLOWANCES FOR LOAN LOSSES**

**AS OF DECEMBER 31, 2024**

(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 41)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  |  |  | **ECL of remaining life of the financial asset** | **ECL of remaining life of the financial asset** |  |  |
| **Accounts** | **Balances as of 12.31.23** | **ECL for the following** | **FI with significant** | **FI with credit** | **Monetary gain (loss)** | **Balances as of 12.31.24** |
|  |  | **12 months** | **increase of** | **impairment** | **generated by** |  |
|  |  |  | **credit risk** |  | **allowances** |  |
| **Other financial assets** | **3290596** | **(54641)** | **-** | **571438** | **(1883624)** | **1923769** |
| &nbsp;&nbsp;**Loans and other financing** | **126892774** | **63009004** | **21893672** | **80884878** | **(86671856)** | **206008472** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other financial institutions | 10085645 | 12855894 | 209385 | (30116) | (7184205) | 15936603 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-financial Private Sector and Residents Abroad | 116807129 | 50153110 | 21684287 | 80914994 | (79487651) | 190071869 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Overdrafts | 9122982 | 3278010 | (454801) | 2784337 | (6596677) | 8133851 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Instruments | 10211288 | 11808246 | 365708 | 121068 | (6814677) | 15691633 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mortgage loans | 8784765 | 363677 | 2613719 | 6000185 | (6802592) | 10959754 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pledge loans | 699550 | 195833 | 257628 | 843121 | (436946) | 1559186 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consumer loans | 25620957 | 11903653 | 6770002 | 30176892 | (18414971) | 56056533 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Credit cards | 50744044 | 22764925 | 11022822 | 35731333 | (36853467) | 83409657 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Finance leases | 1247847 | 176083 | 41907 | 85287 | (804341) | 746783 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other | 10375696 | (337317) | 1067302 | 5172771 | (2763980) | 13514472 |
| &nbsp;&nbsp;**Other debt securities** | **260358** | **113970** | **-** | **-** | **(183026)** | **191302** |
| &nbsp;&nbsp;**Contingent commitments** | **15862374** | **18253221** | **4816002** | **701320** | **(11849297)** | **27783620** |
| &nbsp;&nbsp;**TOTAL ALLOWANCES** | **146306102** | **81321554** | **26709674** | **82157636** | **(100587803)** | **235907163** |

---

![](bbarfs3q256k_001.gif)

**REPORTING SUMMARY FOR**

**THE NINE-MONTH PERIOD ENDED SEPTEMBER 30, 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 54 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 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, the following affects the preparation of these consolidated condensed interim financial statements:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 September 30, 2025 and December 31, 2024, its shareholders' equity would have been reduced by 3,244,356 and 6,226,279, 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" 8164. In general, the BCRA does not allow the early application of any IFRS Accounting Standards, unless otherwise specified.

These financial statements as of September 30, 2025 have been approved by the Board of Directors of Banco BBVA Argentina S.A. on November 25, 2025.

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.

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 September 30, 2025 and December 31, 2024.

 ****

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 September 30, 2025, the Entity's total assets, liabilities and shareholders' equity amounted to 22,166,552,841; 19,183,879,023; and 2,920,297,590; respectively.

![](bbarfs3q256k_001.gif)

**REPORTING SUMMARY FOR**

**THE NINE-MONTH PERIOD ENDED SEPTEMBER 30, 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 54 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 September 30, 2025. 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 853 ATMs, 874 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 6,631 employees, including 104 employees of BBVA Asset Management Argentina S.A.U. Sociedad Gerente de Fondos Comunes de Inversión y Agente de Liquidación y Compensación Integral, 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, temporary and expatriate employees).

The loan portfolio net of allowance for loan losses totaled $12,560,996,539 as of September 30, 2025, reflecting a 75.49% 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 consumer loans increased the most, by 209.42% in the case of pledge loans and 124.44% in mortgage loans, compared with September 30, 2024.

Banco BBVA Argentina S.A.'s consolidated market share in private-sector financing was 11.39% 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 3.28%, with a 99.98% hedge level (total allowances/nonperforming financing) as of September 30, 2025.

The exposure for securities as of September 30, 2025 totaled $3,096,170,630.

In terms of liabilities, customers' resources totaled $15,356,769,139, with a 36.64% increase over the last twelve months.

Banco BBVA Argentina S.A.'s consolidated market share in private-sector financing was 10.09% 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).

**<u>Breakdown of changes in the main income/loss items</u>**

Banco BBVA Argentina S.A. recorded an accumulated profit of 192,923,603 as of September 30, 2025, representing a return on average shareholders' equity of 8.02%, a return on average assets of 1.21%, and a return on average liabilities of 1.43%.

Accumulated net interest income totaled 1,820,725,993, down by 39.08% compared to September 2024. Such decrease was driven by less income from premium for reverse repurchase agreements and interest on CER clause adjustment, offset by less interest on UVA clause adjustment and interest on savings accounts.

![](bbarfs3q256k_001.gif)

**REPORTING SUMMARY FOR**

**THE NINE-MONTH PERIOD ENDED SEPTEMBER 30, 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 54 to the consolidated financial statements)**

Accumulated net commission income totaled 348,852,243 accounting for a 29.65% increase compared to September 2024. This increase was due to higher commissions linked to loan commitments and liabilities. This increase in commission income was partially offset by increased commissions linked to debit and credit cards.

As concerns accumulated administrative expenses and personnel benefits totaled 900,408,340, down by 7.03% vis-a-vis September 2024. This decrease was due to lower expenses for personnel compensation and bonuses and IT. This decrease was offset by increased expenses for trade reports and security services.

 

**<u>Prospects</u>**

In the third quarter of 2025, Banco BBVA Argentina successfully maintained its growth strategy, demonstrating the strength of its fundamentals and the effectiveness of its management. We remained focused on operational efficiency through careful management of our commissions and strict expenditure control, which allowed us to navigate a volatile environment in which interest rate levels doubled.

The period was marked by heightened political uncertainty, which translated into strong fluctuations in financial variables. The Central Bank implemented a more restrictive monetary policy, increasing reserve requirements, introducing a new daily compliance scheme, and modifying the instruments used to regulate the money supply. These measures resulted in a sharp increase in both the level and volatility of interest rates. The Buenos Aires Province election results at the beginning of September added further uncertainty regarding the continuity of the government's economic policy.

Deposit rates rose from levels of 30% at the beginning of July, reaching peaks of 70% during September. In addition, demand for exchange-rate hedging increased, leading to certain dollarization of deposits, while loan growth decelerated. Nevertheless, lending to the private sector posted a 7.0% real increase during the quarter.

Although this scenario reversed quickly after the October national election results strongly supported the ruling party, the financial system's performance was not immune to the developments that took place during the quarter.

On the one hand, the high interest-rate environment affected the continued deterioration in delinquency, and it also had a negative impact on financial liabilities, given the faster repricing of liabilities with respect to assets, despite the short duration of the latter.

In summary, despite the challenges in the operating environment, Banco BBVA Argentina demonstrated notable resilience and effective management during 3Q25. Positive loan growth, delinquency levels below the system average, and strong liquidity and capital positions highlight the quality of our risk management and our prudent approach. We reaffirm our firm commitment to continue supporting economic activity, maintaining operational efficiency, and generating sustained value for our shareholders.

![](bbarfs3q256k_001.gif)

**REPORTING SUMMARY FOR**

**THE NINE-MONTH PERIOD ENDED SEPTEMBER 30, 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 54 to the consolidated financial statements)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **CONSOLIDATED BALANCE SHEET STRUCTURE COMPARATIVE** | **CONSOLIDATED BALANCE SHEET STRUCTURE COMPARATIVE** | **CONSOLIDATED BALANCE SHEET STRUCTURE COMPARATIVE** | **CONSOLIDATED BALANCE SHEET STRUCTURE COMPARATIVE** | **CONSOLIDATED BALANCE SHEET STRUCTURE COMPARATIVE** | **CONSOLIDATED BALANCE SHEET STRUCTURE COMPARATIVE** |
|  **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** |
| (Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | (Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | (Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | (Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | (Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | (Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) |
|  | **09.30.25** | **09.30.24** | **09.30.23** | **09.30.22** | **09.30.21** |
| Total assets | 22166552841 | 16538825092 | 15804669395 | 15535144809 | 16232568656 |
| Total liabilities | 19183879023 | 13389314321 | 12691757251 | 12605738301 | 13597529860 |
| Shareholders' Equity Parent | 2920297590 | 3101546560 | 3065696556 | 2882752064 | 2583780724 |
| Shareholders' Equity Minority interest | 62376228 | 47964211 | 47215588 | 46654444 | 51258072 |
| Total liabilities + Shareholders' Equity Parent |  |  |  |  |  |
| + Shareholders' Equity Minority interest | **22166552841** | **16538825092** | **15804669395** | **15535144809** | **16232568656** |

---

![](bbarfs3q256k_001.gif)

**REPORTING SUMMARY FOR**

**THE NINE-MONTH PERIOD ENDED SEPTEMBER 30, 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 54 to the consolidated financial statements)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **CONSOLIDATED STATEMENT OF INCOME STRUCTURE COMPARATIVE** | **CONSOLIDATED STATEMENT OF INCOME STRUCTURE COMPARATIVE** | **CONSOLIDATED STATEMENT OF INCOME STRUCTURE COMPARATIVE** | **CONSOLIDATED STATEMENT OF INCOME STRUCTURE COMPARATIVE** | **CONSOLIDATED STATEMENT OF INCOME STRUCTURE COMPARATIVE** | **CONSOLIDATED STATEMENT OF INCOME STRUCTURE COMPARATIVE** |
| &nbsp;&nbsp; **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | &nbsp;&nbsp; **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | &nbsp;&nbsp; **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | &nbsp;&nbsp; **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | &nbsp;&nbsp; **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | &nbsp;&nbsp; **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** |
| &nbsp;&nbsp;(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | &nbsp;&nbsp;(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | &nbsp;&nbsp;(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | &nbsp;&nbsp;(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | &nbsp;&nbsp;(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | &nbsp;&nbsp;(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) |
|  | &nbsp;&nbsp;**09.30.25** | &nbsp;&nbsp;**09.30.24** | &nbsp;&nbsp;**09.30.23** | &nbsp;&nbsp;**09.30.22** | &nbsp;&nbsp;**09.30.21** |
| &nbsp;&nbsp;**Net interest income** | **1820725993** | **2988869579** | **3009770912** | **1930140091** | **1454178089** |
| &nbsp;&nbsp;**Net commission income** | **348852243** | **269068473** | **274514446** | **302515747** | **287423948** |
| &nbsp;&nbsp;Net income/(loss) from measurement of financial instruments at fair value through profit or loss | 108644324 | 133271309 | 121374793 | 109000962 | 73951096 |
| &nbsp;&nbsp;Net income/(loss) from write-down of assets at amortized cost and at fair value through OCI | 86293464 | 203338614 | 29393980 | 7224341 | (1688165) |
| &nbsp;&nbsp;Foreign exchange and gold gains | 127241960 | 56741418 | 33614979 | 63757197 | 62993795 |
| &nbsp;&nbsp;Other operating income | 154720119 | 130511026 | 120979114 | 129740759 | 96563350 |
| &nbsp;&nbsp;Loan loss allowance | (470761897) | (162830812) | (147897118) | (100344883) | (126038349) |
| &nbsp;&nbsp;**Net operating income** | **2175716206** | **3618969607** | **3441751106** | **2442034214** | **1847383764** |
| &nbsp;&nbsp;Personnel benefits | (433596140) | (452056906) | (481746042) | (410640100) | (380175880) |
| &nbsp;&nbsp;Administrative expenses | (466812200) | (516440093) | (526693657) | (419635715) | (385119948) |
| &nbsp;&nbsp;Asset depreciation and impairment | (73153891) | (66308061) | (56127059) | (63048016) | (67299991) |
| &nbsp;&nbsp;Other operating expenses | (509087731) | (431180206) | (472927442) | (356538237) | (312118902) |
| &nbsp;&nbsp;**Operating income** | **693066244** | **2152984341** | **1904256906** | **1192172146** | **702669043** |
| &nbsp;&nbsp;**Income/(loss) from associates and joint ventures** | **8317238** | **(923552)** | **2919655** | **(4844086)** | **1175668** |
| &nbsp;&nbsp;**Loss on net monetary position** | **(396696144)** | **(1623625559)** | **(1430361395)** | **(884703205)** | **(479141669)** |
| &nbsp;&nbsp;**Income before income tax from continuing activities** | **304687338** | **528435230** | **476815166** | **302624855** | **224703042** |
| &nbsp;&nbsp;**Income tax from continuing activities** | **(111763735)** | **(171112317)** | **(167869304)** | **35111448** | **39427701** |
| &nbsp;&nbsp;**Net income from continuing activities** | **192923603** | **357322913** | **308945862** | **337736303** | **264130743** |
| &nbsp;&nbsp;**Net income for the period** | **192923603** | **357322913** | **308945862** | **337736303** | **264130743** |

---

![](bbarfs3q256k_001.gif)

**REPORTING SUMMARY FOR**

**THE NINE-MONTH PERIOD ENDED SEPTEMBER 30, 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 54 to the consolidated financial statements)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME STRUCTURE COMPARATIVE** | &nbsp;&nbsp;**CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME STRUCTURE COMPARATIVE** | &nbsp;&nbsp;**CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME STRUCTURE COMPARATIVE** | &nbsp;&nbsp;**CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME STRUCTURE COMPARATIVE** | &nbsp;&nbsp;**CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME STRUCTURE COMPARATIVE** | &nbsp;&nbsp;**CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME STRUCTURE COMPARATIVE** |
| &nbsp;&nbsp; **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | &nbsp;&nbsp; **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | &nbsp;&nbsp; **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | &nbsp;&nbsp; **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | &nbsp;&nbsp; **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | &nbsp;&nbsp; **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** |
| &nbsp;&nbsp;(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | &nbsp;&nbsp;(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | &nbsp;&nbsp;(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | &nbsp;&nbsp;(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | &nbsp;&nbsp;(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | &nbsp;&nbsp;(Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) |
|  | **09.30.25** | **09.30.24** | **09.30.23** | **09.30.22** | **09.30.21** |
| **Net income for the period** | **192923603** | **357322913** | **308945862** | **337736303** | **264130743** |
| **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- |  |  |  | 901655 | 56538 |
|  | **-** | **-** | **-** | **901655** | **56538** |
| **Profit or losses from financial instruments at fair value through OCI** |  |  |  |  |  |
| Income / (Loss) for the period from financial instruments at fair value through OCI | (375853902) | (493004783) | (12628110) | (33254885) | (14346478) |
| Reclassification adjustment for the period | (86293464) | (136084740) | (11692989) | (7224346) | 1441746 |
| Income tax | 161751578 | 257622388 | 5240392 | 11342965 | 5551029 |
|  | **(300395788)** | **(371467135)** | **(19080707)** | **(29136266)** | **(7353703)** |
| **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 | 2559824 | 180378 | 3727590 | (334647) | (121747) |
|  | **2559824** | **180378** | **3727590** | **(334647)** | **(121747)** |
| **Total Other Comprehensive Income / (Loss) for the period** | **(297835964)** | **(371286757)** | **(15353117)** | **(28569258)** | **(7418912)** |
| **Total comprehensive income / (loss)** | **(104912361)** | **(13963844)** | **293592745** | **309167045** | **256711831** |
| **Total Comprehensive income / (loss):** |  |  |  |  |  |
| Attributable to owners of the Parent | (115980093) | (14205161) | 291066909 | 314485464 | 257450085 |
| Attributable to non-controlling interests | 11067732 | 241317 | 2525836 | (5318419) | (738254) |

---

![](bbarfs3q256k_001.gif)

**REPORTING SUMMARY FOR**

**THE NINE-MONTH PERIOD ENDED SEPTEMBER 30, 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 54 to the consolidated financial statements)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **CONSOLIDATED CASH FLOW STRUCTURE COMPARATIVE** | **CONSOLIDATED CASH FLOW STRUCTURE COMPARATIVE** | **CONSOLIDATED CASH FLOW STRUCTURE COMPARATIVE** | **CONSOLIDATED CASH FLOW STRUCTURE COMPARATIVE** | **CONSOLIDATED CASH FLOW STRUCTURE COMPARATIVE** | **CONSOLIDATED CASH FLOW STRUCTURE COMPARATIVE** |
|  **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** | **WITH THE SAME PERIODS OF PREVIOUS FISCAL YEARS** |
| (Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | (Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | (Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | (Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | (Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) | (Amounts stated in thousands of Argentine pesos in constant currency –Note 2.1.5.) |
|  | **09.30.25** | **09.30.24** | **09.30.23** | **09.30.22** | **09.30.21** |
| Total cash flows generated by operating activities | 280811122 | 3322510850 | 986041707 | 69977231 | 1337022954 |
| Total cash flows used in investing activities | (103201678) | (41072042) | (47114161) | (35900573) | (42031961) |
| Total cash flows generated by / (used in) financing activities | 536825809 | 65403936 | (83452776) | (63945151) | (89490284) |
| Effect of exchange rate changes | 284695587 | (647543782) | 332492110 | (142464907) | (247735112) |
| Effect of net monetary income/(loss) of cash and cash equivalents | (611555830) | (1750030410) | (1691088941) | (1373467177) | (1154173307) |
| **Total cash (used in) / generated during the period** | **387575010** | **949268552** | **(503122061)** | **(1545800577)** | **(196407710)** |

---

---

| | | | | |
|:---|:---|:---|:---|:---|
| **STATISTICAL DATA COMPARATIVE** | **STATISTICAL DATA COMPARATIVE** | **STATISTICAL DATA COMPARATIVE** | **STATISTICAL DATA COMPARATIVE** | **STATISTICAL DATA COMPARATIVE** |
| (Variation of balances over the previous fiscal year) | (Variation of balances over the previous fiscal year) | (Variation of balances over the previous fiscal year) | (Variation of balances over the previous fiscal year) | (Variation of balances over the previous fiscal year) |
|  | **09.30.25 /** <br> **09.30.24** | **09.30.24 /** <br> **09.30.23** | **09.30.23 /** <br> **09.30.22** | **09.30.22 /** <br> **09.30.21** |
|  **Total loans** <br>| 75.49% | 29.97% | (0.73) % | (4.55) % |
|  **Total deposits** <br>| 36.64% | 6.42% | 2.34% | (7.87) % |
|  **Income/(loss)** <br>| (46.01) % | 15.66% | (8.52) % | 27.87% |
|  **Shareholders' Equity** <br>| (5.30) % | 1.18% | 6.26% | 11.17% |

---

 

![](bbarfs3q256k_001.gif)

**REPORTING SUMMARY FOR**

**THE NINE-MONTH PERIOD ENDED SEPTEMBER 30, 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 54 to the consolidated financial statements)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **RATIOS COMPARATIVE** | **RATIOS COMPARATIVE** | **RATIOS COMPARATIVE** | **RATIOS COMPARATIVE** | **RATIOS COMPARATIVE** |
|  | **09.30.25** | **09.30.24** | **09.30.23** | **09.30.22** | **09.30.21** |
| **Solvency (a)** | 15.55% | 23.52% | 24.53% | 23.24% | 19.38% |
| **Liquidity(b)** | 44.27% | 67.31% | 76.63% | 78.47% | 76.94% |
| **Tied-up capital(c)** | 36.17% | 25.57% | 25.87% | 27.49% | 30.56% |
| **Indebtedness (d)** | 6.43 | 4.25 | 4.08 | 4.30 | 5.16 |
| (a) Shareholders' Equity/Liabilities. | (a) Shareholders' Equity/Liabilities. | (a) Shareholders' Equity/Liabilities. | (a) Shareholders' Equity/Liabilities. | (a) Shareholders' Equity/Liabilities. | (a) Shareholders' Equity/Liabilities. |
| (b) Sum of cash and deposits in banks, debt securities at fair value through profit or loss (excluding private securities), net repo transactions and other debt securities/deposits. | (b) Sum of cash and deposits in banks, debt securities at fair value through profit or loss (excluding private securities), net repo transactions and other debt securities/deposits. | (b) Sum of cash and deposits in banks, debt securities at fair value through profit or loss (excluding private securities), net repo transactions and other debt securities/deposits. | (b) Sum of cash and deposits in banks, debt securities at fair value through profit or loss (excluding private securities), net repo transactions and other debt securities/deposits. | (b) Sum of cash and deposits in banks, debt securities at fair value through profit or loss (excluding private securities), net repo transactions and other debt securities/deposits. | (b) Sum of cash and deposits in banks, debt securities at fair value through profit or loss (excluding private securities), net repo transactions and other debt securities/deposits. |
| (c) Sum of property and equipment, miscellaneous assets and intangible assets/Shareholders' Equity. | (c) Sum of property and equipment, miscellaneous assets and intangible assets/Shareholders' Equity. | (c) Sum of property and equipment, miscellaneous assets and intangible assets/Shareholders' Equity. | (c) Sum of property and equipment, miscellaneous assets and intangible assets/Shareholders' Equity. | (c) Sum of property and equipment, miscellaneous assets and intangible assets/Shareholders' Equity. | (c) Sum of property and equipment, miscellaneous assets and intangible assets/Shareholders' Equity. |
| (d) Total liabilities/Shareholders' Equity. | (d) Total liabilities/Shareholders' Equity. | (d) Total liabilities/Shareholders' Equity. | (d) Total liabilities/Shareholders' Equity. | (d) Total liabilities/Shareholders' Equity. | (d) Total liabilities/Shareholders' Equity. |

---

---

| | | |
|:---|:---|:---|
| ![](bbarfs3q256k_002.jpg)  | Pistrelli, Henry Martin y Asociados S.A.<br>25 de mayo 487 - C1002ABI<br>Buenos Aires, Argentina | Tel: (54-11) 4318-1600/4311-6644<br>Fax: (54-11) 4318-1777/4510-2220<br>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

<u>City of Buenos Aires, Argentina</u>

&nbsp;&nbsp;&nbsp;&nbsp;I. **Report on the financial statements** 

**Introduction**

&nbsp;&nbsp;&nbsp;&nbsp;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 September 30, 2025, (b) the condensed consolidated statements
of income and other comprehensive income for the three and nine months periods ended September 30, 2025, the changes in shareholders'
equity and cash flows for the nine-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**

&nbsp;&nbsp;&nbsp;&nbsp;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**

&nbsp;&nbsp;&nbsp;&nbsp;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 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.

---

| | | |
|:---|:---|:---|
| ![](bbarfs3q256k_002.jpg)  | Pistrelli, Henry Martin y Asociados S.A.<br>25 de mayo 487 - C1002ABI<br>Buenos Aires, Argentina | Tel: (54-11) 4318-1600/4311-6644<br>Fax: (54-11) 4318-1777/4510-2220<br>ey.com |

---

**Conclusion**

&nbsp;&nbsp;&nbsp;&nbsp;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** 

&nbsp;&nbsp;&nbsp;&nbsp;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
– 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
54. to the interim 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**

&nbsp;&nbsp;&nbsp;&nbsp;7. 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.

&nbsp;&nbsp;&nbsp;&nbsp;II. **Report on other legal and regulatory requirements** 

In compliance with current regulations, we further report that:

---

| | | |
|:---|:---|:---|
| ![](bbarfs3q256k_002.jpg)  | Pistrelli, Henry Martin y Asociados S.A.<br>25 de mayo 487 - C1002ABI<br>Buenos Aires, Argentina | Tel: (54-11) 4318-1600/4311-6644<br>Fax: (54-11) 4318-1777/4510-2220<br>ey.com |

---

&nbsp;&nbsp;&nbsp;&nbsp;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.

&nbsp;&nbsp;&nbsp;&nbsp;b) As of
September 30, 2025, liabilities accrued in employee and employer contributions to the Integrated Pension Fund System, as recorded in the
Bank's accounting books, amounted to ARS 5,197,495,886, none of which was due and payable as of that date.

&nbsp;&nbsp;&nbsp;&nbsp;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 September 30, 2025, 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 September 30, 2025 and as of September 30, 2024, 2023, 2022 and 2021, which
are not included as exhibits. In addition, we report that the interim condensed consolidated financial statements as of September 30,
2021, to which we refer, which should be read jointly with this report, were reviewed by other auditors who issued their review reports
on November 24, 2021.

&nbsp;&nbsp;&nbsp;&nbsp;d) As stated
in note 48 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 September 30, 2025.

City of Buenos Aires

November 25, 2025

---

| |
|:---|
| &nbsp;&nbsp;PISTRELLI, HENRY MARTIN Y ASOCIADOS S.A. |
| &nbsp;&nbsp;JAVIER J. HUICI |
| &nbsp;&nbsp;Partner |
| &nbsp;&nbsp;Certified Public Accountant (U.B.A.) |

---

---

| | | |
|:---|:---|:---|
| ![](bbarfs3q256k_002.jpg)  | Pistrelli, Henry Martin y Asociados S.A.<br>25 de mayo 487 - C1002ABI<br>Buenos Aires, Argentina | Tel: (54-11) 4318-1600/4311-6644<br>Fax: (54-11) 4318-1777/4510-2220<br>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

<u>City of Buenos Aires, Argentina</u>

&nbsp;&nbsp;&nbsp;&nbsp;I. **Report on the financial statements** 

**Introduction**

&nbsp;&nbsp;&nbsp;&nbsp;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 September 30, 2025; (b) the condensed separate statements of income and other comprehensive
income for the three and nine months periods ended September 30, 2025, the changes in shareholders' equity, and cash flows for the
nine-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**

&nbsp;&nbsp;&nbsp;&nbsp;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**

&nbsp;&nbsp;&nbsp;&nbsp;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.

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| ![](bbarfs3q256k_002.jpg)  | Pistrelli, Henry Martin y Asociados S.A.<br>25 de mayo 487 - C1002ABI<br>Buenos Aires, Argentina | Tel: (54-11) 4318-1600/4311-6644<br>Fax: (54-11) 4318-1777/4510-2220<br>ey.com |

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**Conclusion**

&nbsp;&nbsp;&nbsp;&nbsp;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**

&nbsp;&nbsp;&nbsp;&nbsp;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
41. to the interim 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**

&nbsp;&nbsp;&nbsp;&nbsp;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.

&nbsp;&nbsp;&nbsp;&nbsp;**II.** **Report on other legal and regulatory requirements** 

In compliance with current regulations, we further report that:

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| ![](bbarfs3q256k_002.jpg)  | Pistrelli, Henry Martin y Asociados S.A.<br>25 de mayo 487 - C1002ABI<br>Buenos Aires, Argentina | Tel: (54-11) 4318-1600/4311-6644<br>Fax: (54-11) 4318-1777/4510-2220<br>ey.com |

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&nbsp;&nbsp;&nbsp;&nbsp;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 aspects, in conformity with the current regulations considering what was mentioned in note
2.7. to the condensed consolidated financial statements.

&nbsp;&nbsp;&nbsp;&nbsp;b) As of
September 30, 2025, liabilities accrued in contributions to the Integrated Pension Fund System resulting from the Bank's accounting
books amounted to ARS 5,197,495,886, none of which was due and payable as of that date.

&nbsp;&nbsp;&nbsp;&nbsp;c) As stated
in note 48 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 September 30 2025.

City of Buenos Aires

November 25, 2025

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|:---|
| &nbsp;&nbsp;PISTRELLI, HENRY MARTIN Y ASOCIADOS S.A. |
| &nbsp;&nbsp;JAVIER J. HUICI |
| &nbsp;&nbsp;Partner |
| &nbsp;&nbsp;Certified Public Accountant (U.B.A.) |

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**<u>SUPERVISORY COMMITTEE'S REPORT</u>**

To the Shareholders of

**Banco BBVA Argentina S.A.**

Registered office: Av. Córdoba 111

<u>City of Buenos Aires, Argentina</u>

**1. <u>Identification of the interim financial statements subject to review</u>**

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 23, 2025, 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 September 30, 2025, which include the consolidated condensed statement of financial position as of September 30, 2025, the condensed statements of income and other comprehensive income, of changes in shareholders' equity, and cash flows for the nine-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 September 30, 2025, and the separate condensed statement of financial position as of September 30, 2025, the separate condensed statements of income and other comprehensive income, of changes in shareholders' equity and cash flows for the nine-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.

&nbsp;&nbsp;&nbsp;&nbsp;**2.**  **<u>Scope of our Review</u>** 

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 November 25, 2025, issued their limited review report on the interim financial statements as of September 30, 2025, 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. <u>Supervisory Committee's Opinion</u>**

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 nine-month period ended September 30, 2025 referred to in Chapter 1 of this report.

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

**4. <u>Emphasis Matter</u>**

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. <u>Information Required by Applicable Provisions</u>**

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, November 25, 2025.

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|:---|
| &nbsp;&nbsp;GONZALO J. VIDAL DEVOTO |
| &nbsp;&nbsp;ATTORNEY |
| &nbsp;&nbsp; C.P.A.C.F. Volume°97- Page° 910<br>|
| &nbsp;&nbsp; For the Supervisory Committee<br>|

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