SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE

SECURITIES EXCHANGE ACT OF 1934

June 23, 2026

Commission File Number: 001-32827

MACRO BANK INC.

(Translation of registrant’s name into English)

Avenida Eduardo Madero 1182

Ciudad Autónoma de Buenos Aires C1106 ACY

Tel: 54 11 5222 6500

(Address of registrant’s principal executive offices)

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

Form 20-F x Form 40-F ¨

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

Yes ¨ No x

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

Yes ¨ No x

BANCO MACRO SA

Condensed Interim Financial Statements as of March 31, 2026,
together with the Reports on Review of Interim Financial

Statements

BANCO MACRO SA

CONDENSED INTERIM FINANCIAL STATEMENTS AS OF MARCH 31, 2026

CONTENT

Cover Sheet

Condensed Consolidated Interim Financial Statements

Condensed Consolidated Interim Statement of Financial Position

Condensed Consolidated Interim Statement of Income

Condensed Consolidated Interim Statement of Other Comprehensive Income

Condensed Consolidated Interim Statement of Changes in Shareholders’ Equity

Condensed Consolidated Interim Statement of Cash Flows

Notes to the Condensed Consolidated Interim Financial Statements

Note 1: Corporate Information

Note 2: Operations of the Bank

Note 3: Basis for the Preparation of These Financial Statements and Applicable Accounting Standards

Note 4: Contingent Transactions

Note 5: Debt Securities at Fair Value through Profit or Loss

Note 6: Other Financial Assets

Note 7: Loans and Other Financing

Note 8: Loss Allowance for Expected Credit Losses on Credit Exposures Not Measured at Fair Value through Profit or Loss

Note 9: Other Debt Securities

Note 10: Fair Value Quantitative and Qualitative Disclosures

Note 11: Business Combinations

Note 12: Investments in Associates and Joint Ventures

Note 13: Other Non-financial Assets

Note 14: Related Parties

Note 15: Deposits

Note 16: Other Financial Liabilities

Note 17: Provisions

Note 18: Other Non-financial Liabilities

Note 19: Employee Benefits Payable

Note 20: Analysis of Financial Assets to be Recovered and Financial Liabilities to be Settled

Note 21: Disclosures by Operating Segment

Note 22: Income Tax

Note 23: Commissions Income

Note 24: Differences in Quoted Prices of Gold and Foreign Currency

Note 25: Other Operating Income

Note 26: Employee Benefits

Note 27: Administrative Expenses

Note 28: Other Operating Expenses

Note 29: Additional Disclosures in the Statement of Cash Flows

Note 30: Capital Stock

BANCO MACRO SA

CONDENSED INTERIM FINANCIAL STATEMENTS AS OF MARCH 31, 2026

CONTENT (contd.)

Notes to the Condensed Consolidated Interim Financial Statements (contd.)

Note 31: Earnings per Share – Dividends

Note 32: Deposit Guarantee Insurance

Note 33: Restricted Assets

Note 34: Trust Activities

Note 35: Compliance with CNV Regulations

Note 36: Accounting Items that Identify the Compliance with Minimum Cash Requirements

Note 37: Penalties Applied to the Bank and Summary Proceedings Initiated by the BCRA

Note 38: Corporate Bonds Issuance

Note 39: Off Balance Sheet Transactions

Note 40: Tax and Other Claims

Note 41: Restriction on Dividends Distribution

Note 42: Capital Management, Corporate Governance Transparency Policy and Risk Management

Note 43: Changes in the Argentine Macroeconomic Environment and Financial and Capital Markets

Note 44: Events After Reporting Period

Note 45: Accounting Principles – Explanation Added for Translation into English

Consolidated Exhibits

Exhibit B: Classification of Loans and Other Financing by Situation and Collateral Received

Exhibit C: Concentration of Loans and Financing Facilities

Exhibit D: Breakdown of Loans and Other Financing by Terms

Exhibit F: Changes in Property, Plant and Equipment

Exhibit G: Changes in Intangible Assets

Exhibit H: Deposit Concentration

Exhibit I: Breakdown of Financial Liabilities for Residual Terms

Exhibit J: Changes in Provisions

Exhibit L: Foreign Currency Amounts

Exhibit Q: Breakdown of Statement of Income

Exhibit R: Value Adjustment for Credit Losses – Allowances for Uncollectibility Risk

Condensed Separate Interim Financial Statements

Condensed Separate Interim Financial Statements

Notes to the Condensed Separate Interim Financial Statements

Condensed Separate Exhibits

BANCO MACRO SA

Corporate Name: Banco Macro SA

Registered Office: Avenida Eduardo Madero 1182 – Autonomous City of Buenos Aires

Corporate Purpose and Main Activity: Commercial Bank

Central Bank of Argentina: Authorized as “Argentine Private Bank” under No. 285

Registered with the Public Registry of Commerce: Under No. 1,154 - By-laws Book No. 2, Page No. 75, dated March 8, 1967

By-laws Expiry Date: March 8, 2066

Registration with the IGJ (Argentine Regulatory Agency of Business Associations): Under No. 9,777 – Corporations Book No. 119 Volume A of Sociedades Anónimas, dated October 8, 1996

Personal Tax Identification Number: 30-50001008-4

Registration Dates of Amendments to By-laws:

August 18, 1972, August 10, 1973, July 15, 1975, May 30, 1985, September 3, 1992, May 10, 1993, November 8, 1995, October 8, 1996, March 23, 1999, September 6, 1999, June 10, 2003, December 17, 2003, September 14, 2005, February 8, 2006, July 11, 2006, July 14, 2009, November 14, 2012, August 2, 2014, July 15, 2019, May 27, 2025.

CONDENSED CONSOLIDATED INTERIM STATEMENT OF FINANCIAL POSITION

AS OF MARCH 31, 2026, AND DECEMBER 31, 2025

(Translation of the Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Items	Notes	Exhibits	03/31/2026		12/31/2025
ASSETS
Cash and deposits in banks	10			4,603,823,252		4,754,676,730
Cash				521,868,330		594,782,816
Central Bank of Argentina				2,840,216,661		3,332,763,206
Other local and foreign entities				1,241,647,817		827,022,836
Other				90,444		107,872
Debt securities at fair value through profit or loss	5 and 10			1,283,112,882		1,084,656,828
Derivative financial instruments	10			7,997,502		8,696,391
Repo transactions	10			101,725,921		198,256,087
Other financial assets	6, 8 and 10	R		614,033,544		784,162,635
Loans and other financing	7, 8 and 10	B, C, D and R		10,629,925,103		11,719,471,052
Non-financial public sector				248,132,123		250,041,035
Other financial entities				90,732,240		128,750,730
Non-financial private sector and foreign residents				10,291,060,740		11,340,679,287
Other debt securities	8, 9 and 10	R		4,770,098,201		4,833,841,068
Financial assets delivered as guarantee	10 and 33			317,029,826		379,983,626
Equity instruments at fair value through profit or loss	10			28,016,296		33,090,524
Investments in associates and joint ventures	12			113,261,492		6,749,914
Property, plant and equipment		F		1,122,097,651		1,141,578,513
Intangible assets		G		194,477,465		200,119,578
Deferred income tax assets	22			130,482,226		25,279,218
Other non-financial assets	13			172,144,345		167,282,348
Non-current assets held for sale				112,206,185		103,002,798
TOTAL ASSETS				24,200,431,891		25,440,847,310

Jorge Pablo Brito

Chairman

CONDENSED CONSOLIDATED INTERIM STATEMENT OF FINANCIAL POSITION

AS OF MARCH 31, 2026, AND DECEMBER 31, 2025

(Translation of the Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Items	Notes		Exhibits		03/31/2026		12/31/2025
LIABILITIES
Deposits		10 and 15		H and I	13,989,605,897			14,983,347,567
Non-financial public sector					783,053,591			699,185,379
Financial sector					20,014,096			20,377,207
Non-financial private sector and foreign residents					13,186,538,210			14,263,784,981
Liabilities at fair value through profit or loss		10		I	8,091,297			16,105,811
Derivative financial instruments		10		I	5,358,270			545,820
Other financial liabilities		10 and 16		I	1,637,453,997			1,957,527,554
Financing received from the BCRA and other financial institutions		10		I	95,561,152			167,712,818
Issued corporate bonds		10 and 38		I	1,292,144,240			829,117,913
Current income tax liabilities		22			478,626,588			339,408,701
Subordinated corporate bonds		10 and 38		I	172,735,044			643,555,869
Provisions		17		J and R	65,105,917			78,467,388
Deferred income tax liabilities		22			1,552,171			1,697,888
Other non-financial liabilities		18			595,396,658			693,790,643
TOTAL LIABILITIES					18,341,631,231			19,711,277,972

SHAREHOLDERS’ EQUITY
Capital stock		30			639,413			639,413
Non-capitalized contributions					12,429,781			12,429,781
Capital adjustments					1,806,370,293			1,806,370,293
Earnings reserved					3,589,477,607			3,589,477,607
Retained earnings					317,862,958			1,035,579
Accumulated other comprehensive income					(11,049,169	)		(522,849	)
Net income of the period / fiscal year					140,238,562			316,827,379
Net shareholders’ equity attributable to controlling interests					5,855,969,445			5,726,257,203
Net shareholders’ equity attributable to non-controlling interests					2,831,215			3,312,135
TOTAL SHAREHOLDERS’ EQUITY					5,858,800,660			5,729,569,338
TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES					24,200,431,891			25,440,847,310

Notes 1 to 45 to the Condensed Consolidated Interim Financial Statements and Exhibits B to D, F to J, L, Q, and R are an integral part of these Condensed Consolidated Interim Financial Statements.

Jorge Pablo Brito

Chairman

CONDENSED CONSOLIDATED INTERIM STATEMENT OF INCOME

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

(Translation of the Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Items	Notes		Exhibits	Quarter Ended 03/31/2026			Quarter Ended 03/31/2025
Interest income			Q		1,460,927,318			1,149,333,655
Interest expense			Q		(485,733,783	)		(381,309,410	)
Net interest income					975,193,535			768,024,245
Commissions income		23	Q		223,450,485			225,146,184
Commissions expense			Q		(19,281,455	)		(30,904,681	)
Net commissions income					204,169,030			194,241,503
Subtotal (Net interest income plus Net commissions income)					1,179,362,565			962,265,748
Net gain from measurement of financial instruments at fair value through profit or loss			Q		84,367,594			88,087,001
Profit from sold or derecognized assets at amortized cost					70,160,399
Differences in quoted prices of gold and foreign currency		24			61,114,728			8,513,991
Other operating income		25			75,203,910			90,820,387
Credit loss expense on financial assets					(238,807,423	)		(87,482,636	)
Net operating income					1,231,401,773			1,062,204,491
Employee benefits		26			(231,901,154	)		(225,894,304	)
Administrative expenses		27			(117,854,621	)		(114,838,376	)
Depreciation and amortization of fixed assets			F and G		(46,660,216	)		(49,188,567	)
Other operating expenses		28			(265,161,378	)		(211,072,133	)
Operating income					569,824,404			461,211,111
Loss from associates and joint ventures		12			(7,304,259	)		(684,492	)
Loss on net monetary position					(349,831,909	)		(354,237,461	)
Income before tax on continuing operations					212,688,236			106,289,158
Income tax on continuing operations		22.c)			(72,930,594	)		(45,688,006	)
Net income from continuing operations					139,757,642			60,601,152
Net income of the period					139,757,642			60,601,152
Net income of the period attributable to controlling interests					140,238,562			59,473,847
Net (loss) / income of the period attributable to non-controlling interests					(480,920	)		1,127,305

Jorge Pablo Brito

Chairman

CONSOLIDATED EARNINGS PER SHARE

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

(Translation of the Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Items	Quarter Ended 03/31/2026		Quarter Ended 03/31/2025
Net profit attributable to parent’s shareholders		140,238,562		59,473,847
Plus: Potential dilutive effect inherent to common shares
Net profit attributable to parent’s shareholders adjusted for dilution		140,238,562		59,473,847
Weighted average of outstanding common shares of the period		639,390		639,413
Plus: Weighted average of additional common shares with dilutive effects
Weighted average of outstanding common shares of the period adjusted for dilution		639,390		639,413
Basic earnings per share (in ARS)		219.3318		93.0132

Jorge Pablo Brito

Chairman

CONDENSED CONSOLIDATED INTERIM STATEMENT OF OTHER COMPREHENSIVE INCOME

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

(Translation of the Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Items	Notes	Exhibits	Quarter Ended 03/31/2026			Quarter Ended 03/31/2025
Net income of the period				139,757,642			60,601,152
Items of Other Comprehensive Income that will be reclassified to profit or loss of the period
Foreign currency translation differences from Financial Statements conversion				(10,513,542	)		(2,759,517	)
Foreign currency translation differences of the period				(10,513,542	)		(2,759,517	)
Profit or loss from financial instruments measured at fair value through other comprehensive income (FVOCI) (IFRS 9(4.1.2)(a))				(12,778	)		(213,743	)
Profit or loss of the period from financial instruments at fair value through other comprehensive income (FVOCI)		Q		(12,286	)		(599,611	)
Reclassification of the period							747,049
Income tax	22.c)			(492	)		(361,181	)
Total other comprehensive loss that will be reclassified to profit or loss of the period				(10,526,320	)		(2,973,260	)
Total other comprehensive loss				(10,526,320	)		(2,973,260	)
Total comprehensive income of the period				129,231,322			57,627,892
Total comprehensive income attributable to controlling interests				129,712,242			56,500,587
Total comprehensive (loss) / income attributable to non-controlling interests				(480,920	)		1,127,305

Notes 1 to 45 to the Condensed Consolidated Interim Financial Statements and Exhibits B to D, F to J, L, Q, and R are an integral part of these Condensed Consolidated Interim Financial Statements.

Jorge Pablo Brito
Chairman

CONDENSED CONSOLIDATED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2026

(Translation of the Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

		Capital Stock		Non- capitalized Contributions		Other Comprehensive Income				Earnings Reserved
Changes	Notes	Outstanding Shares	In Treasury	Additional Paid-in Capital	Capital Adjustments	Accumulated Foreign Currency Translation Difference From Financial Statements Conversion		Other		Legal	Other	Retained Earnings	Total Controlling Interests		Total Non- controlling Interests		Total Equity
Restated amount at the beginning of the fiscal year		639,390	23	12,429,781	1,806,370,293	(533,445	)	10,596		1,532,731,179	2,056,746,428	317,862,958	5,726,257,203		3,312,135		5,729,569,338
Total comprehensive income of the period
-   Net income / (loss) of the period												140,238,562	140,238,562		(480,920	)	139,757,642
-   Other comprehensive loss of the period						(10,513,542	)	(12,778	)				(10,526,320	)			(10,526,320	)
Amount at the end of the period		639,390	23	12,429,781	1,806,370,293	(11,046,987	)	(2,182	)	1,532,731,179	2,056,746,428	458,101,520	5,855,969,445		2,831,215		5,858,800,660

CONDENSED CONSOLIDATED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2025

(Translation of the Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

		Capital Stock		Non- capitalized Contributions				Other Comprehensive Income						Earnings Reserved
Changes	Notes	Outstanding Shares		Additional Paid-in Capital		Capital Adjustments		Accumulated Foreign Currency Translation Difference From Financial Statements Conversion			Other			Legal		Other		Retained Earnings		Total Controlling Interests			Total Non- controlling Interests		Total Equity
Restated amount at the beginning of the fiscal year			639,413		12,429,781		1,806,370,293		(5,721,755	)		(8,305,008	)		1,442,714,571		2,129,732,628		452,229,552		5,830,089,475			2,346,012		5,832,435,487
Total comprehensive income of the period
- Net income of the period																			59,473,847		59,473,847			1,127,305		60,601,152
- Other comprehensive loss of the period									(2,759,517	)		(213,743	)								(2,973,260	)				(2,973,260	)
Other changes																								637,299		637,299
Amount at the end of the period			639,413		12,429,781		1,806,370,293		(8,481,272	)		(8,518,751	)		1,442,714,571		2,129,732,628		511,703,399		5,886,590,062			4,110,616		5,890,700,678

Notes 1 to 45 to the Condensed Consolidated Interim Financial Statements and Exhibits B to D, F to J, L, Q, and R are an integral part of these Condensed Consolidated Interim Financial Statements.

Jorge Pablo Brito
Chairman

CONDENSED CONSOLIDATED INTERIM STATEMENT OF CASH FLOWS

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

(Translation of the Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Items	Notes	03/31/2026			03/31/2025
Cash flows from operating activities
Income of the period before income tax			212,688,236			106,289,158
Adjustment for the total monetary effect of the period			349,831,909			354,237,461
Adjustments to obtain cash flows from operating activities:
Amortization and depreciation			46,660,216			49,188,567
Credit loss expense on financial assets			238,807,423			87,482,636
Difference in quoted prices of foreign currency			105,465,337			(82,994,822	)
Other adjustments			(76,020,110	)		(91,292,695	)

Net increase / decrease from operating assets:
Debt securities at fair value through profit or loss			(127,267,314	)		126,489,468
Derivative financial instruments			698,889			5,497,496
Repo transactions			129,658,548			(74,615,221	)
Loans and other financing
Non-financial public sector			1,908,912			17,125,929
Other financial entities			38,018,490			(51,638,975	)
Non-financial private sector and foreign residents			776,485,793			(1,871,602,300	)
Other debt securities			107,114,556			164,381,618
Financial assets delivered as guarantee			62,953,800			43,541,781
Equity instruments at fair value through profit or loss			5,074,228			(13,086,334	)
Other assets			56,913,112			204,791,898
Net increase / decrease from operating liabilities:
Deposits
Non-financial public sector			83,868,212			181,179,089
Financial sector			(363,111	)		(1,133,515	)
Non-financial private sector and foreign residents			(1,077,246,771	)		463,650,764
Liabilities at fair value through profit or loss			(8,014,514	)		1,215,969
Derivative financial instruments			4,812,450			(573,120	)
Repo transactions						(27,291,948	)
Other liabilities			(300,842,140	)		(158,185,472	)
Income tax paid			(6,652,811	)		(4,613,022	)
Total cash from / (used in) operating activities (A)			624,553,340			(571,955,590	)

Jorge Pablo Brito
Chairman

CONDENSED CONSOLIDATED INTERIM STATEMENT OF CASH FLOWS

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

(Translation of the Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Items	Notes	03/31/2026			03/31/2025
Cash flows from investing activities
Payments:
Acquisition of PPE, intangible assets and other assets			(30,572,337	)		(48,133,863	)
Total cash used in investing activities (B)			(30,572,337	)		(48,133,863	)
Cash flows from financing activities
Payments:
Dividends	31		(72,587,923	)
Non-subordinated corporate bonds			(5,066,043	)		(151,467	)
Financing from local financial entities			(53,814,148	)
Subordinated corporate bonds			(440,336,001	)		(3,642,620	)
Other payments related to financing activities			(4,886,470	)
Collections:
Non-subordinated corporate bonds			616,726,744
Financing from local financial entities						3,210,220
Total cash from / (used in) financing activities (C)			40,036,159			(583,867	)
Effect of exchange rate fluctuations (D)			(193,940,811	)		109,540,737
Monetary effect on cash and cash equivalents (E)			(424,298,062	)		(302,111,896	)
Net increase / (decrease) in cash and cash equivalents (A+B+C+D+E)			15,778,289			(813,244,479	)
Cash and cash equivalents at the beginning of the fiscal year	29		4,945,545,627			4,122,610,876
Cash and cash equivalents at the end of the period	29		4,961,323,916			3,309,366,397

Notes 1 to 45 to the Condensed Consolidated Interim Financial Statements and Exhibits B to D, F to J, L, Q, and R are an integral part of these Condensed Consolidated Interim Financial Statements.

Jorge Pablo Brito
Chairman

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

CORPORATE INFORMATION

Banco Macro SA (hereinafter, the “Bank”) is a business corporation (sociedad anónima) organized in the Argentine Republic that offers traditional banking products and services to companies, including those companies operating in regional economies as well as to individuals, thus strengthening its goal to be a multiservice bank. In addition, through its subsidiaries, the Bank performs transactions as a trustee agent, manager and administrator of mutual funds and renders stock exchange services, electronic payment services and granting of guarantees.

Macro Compañía Financiera SA was created in 1977, as a non-banking financial institution. In May 1988, it received the authorization to operate as a commercial bank and was incorporated as Banco Macro SA. Subsequently, as a result of the merger process with other entities, it adopted other names (among them, Banco Macro Bansud SA) and since August 2006, Banco Macro SA.

The Bank’s shares are publicly listed on Bolsas y Mercados Argentinos (BYMA, for its acronym in Spanish) since November 1994 and as from March 24, 2006, they are listed on the New York Stock Exchange (NYSE). Additionally, on October 15, 2015, they were authorized to be listed on A3 Mercados SA.

Since 1994, Banco Macro SA’s market strategy has mainly focused on the regional areas outside the Autonomous City of Buenos Aires (CABA, for its acronym in Spanish). Following this strategy, in 1996, Banco Macro SA started the process to acquire entities and assets and liabilities during the privatization of provincial banks and other banking institutions.

On May 18, 2023, Banco Macro SA acquired 100% of the capital stock of Macro Agro SAU. The main purpose of this company is grain brokerage. For further information see also Note 11.

Additionally, on November 2, 2023, the Board of Directors of the Central Bank of Argentina (BCRA, for its acronym in Spanish), authorized the acquisition by Banco Macro SA of 100% of the capital stock of Banco Itaú Argentina SA, Itaú Asset Management SA and Itaú Valores SA.

On January 1, 2025, Banco Macro SA acquired the control of Alianza SGR. The main purpose of this company is the granting of guarantees.

Moreover, on January 22, 2026, Banco Macro SA entered into a joint venture agreement with Telecom Argentina SA and its directly and indirectly controlled companies, Micro Fintech Holding LLC and Micro Sistemas SAU. Through this transaction, the Bank acquired 50% of the capital stock and voting rights of Micro Sistemas SAU for an amount in Argentine pesos (ARS) equivalent to USD 75,000,000. This transaction has the strategic objective of enhancing the growth and regional expansion of that entity, which operates as a payment service provider under the Personal Pay brand.

Additionally, on March 20, 2026, Banco Macro SA and Fintech Digital LLC entered into a stock purchase agreement with the shareholders of Banco Sáenz SA. Pursuant to this agreement, Banco Macro SA and Fintech Digital LLC shall acquire, directly and indirectly, 100% of the outstanding capital stock and voting rights of Banco Sáenz SA, subject to the fulfillment of certain preceding conditions. The purchase price shall be equivalent to the shareholders' equity of Banco Sáenz SA, which will be determined prior to the closing of the transaction, plus USD 2,000,000, subject to potential adjustments that may apply in accordance with the agreement. This strategic transaction is part of the Bank’s expansion into the digital ecosystem. As of the date of issuance of these Condensed Consolidated Interim Financial Statements, the transaction is subject to approval by the BCRA.

On May 27, 2026, the Board of Directors approved the issuance of these Condensed Consolidated Interim Financial Statements.

OPERATIONS OF THE BANK

2.1

Agreement with the Misiones Provincial Government

The Bank and the Misiones Provincial Government entered into a special-relationship agreement whereby the Bank was appointed, for a five-year term effective as of January 1, 1996, as the Provincial Government’s exclusive financial agent as well as its revenue collection and obligation payment agent.

On November 25, 1999, December 28, 2006, and October 1, 2018, extensions to such agreement were agreed upon, which are currently in effect until December 31, 2029.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

As of March 31, 2026, and December 31, 2025, the deposits held by the Misiones Provincial Government with the Bank amounted to 121,776,933 and 74,163,225 (including 23,564,464 and 23,002,816 related to court deposits), respectively.

2.2

Agreement with the Salta Provincial Government

The Bank and the Salta Provincial Government entered into a special-relationship agreement whereby the Bank was appointed, for a ten-year term effective as of March 1, 1996, as the Provincial Government’s exclusive financial agent as well as its revenue collection and obligation payment agent.

On February 22, 2005, and August 22, 2014, extensions to such agreements were agreed upon, which were in effect until February 28, 2026. As of the date of issuance of these Condensed Consolidated Interim Financial Statements, the agreement extension is in the final stages of signing.

As of March 31, 2026, and December 31, 2025, the deposits held by the Salta Provincial Government with the Bank amounted to 133,660,520 and 109,135,245 (including 18,822,639 and 17,500,755, related to court deposits), respectively.

Additionally, the Bank granted loans to the Salta Provincial Government and the Municipality of Salta City as of March 31, 2026, and December 31, 2025, for an amount of 12,728 and 8,287, respectively.

2.3

Agreement with the Jujuy Provincial Government

The Bank and the Jujuy Provincial Government entered into a special-relationship agreement whereby the Bank was appointed, for a ten-year term effective as of January 12, 1998, as the Provincial Government’s exclusive financial agent as well as its revenue collection and obligation payment agent.

On April 29, 2005, July 8, 2014, and September 26, 2024, extensions to such agreement were agreed upon, which are currently in effect until September 30, 2034.

As of March 31, 2026, and December 31, 2025, the deposits held by the Jujuy Provincial Government with the Bank amounted to 92,513,463 and 98,822,169 (including 22,515,035 and 21,864,612, related to court deposits), respectively.

Additionally, the Bank granted loans to the Jujuy Provincial Treasury as of March 31, 2026, and December 31, 2025, for an amount of 34,809 and 41,996, respectively.

2.4

Agreement with the Tucumán Provincial Government

The Bank acts as an exclusive financial agent and as revenue collection and obligation payment agent of the Tucumán Provincial Government, the Municipality of San Miguel de Tucumán and the Municipality of Yerba Buena. The services agreements with the Provincial and Municipal Governments are effective through years 2031, 2030 and 2028, respectively. As established in the original agreement, the service agreement with the Municipality of San Miguel de Tucumán was extended until 2028.

As of March 31, 2026, and December 31, 2025, the deposits held by the Tucumán Provincial Government, the Municipality of San Miguel de Tucumán and the Municipality of Yerba Buena with the Bank amounted to 137,710,073 and 169,249,756 (including 71,430,918 and 71,728,750, related to court deposits), respectively.

Additionally, the Bank granted loans to the Tucumán Provincial Government and the Municipalities of San Miguel de Tucumán and Yerba Buena as of March 31, 2026, and December 31, 2025, for an amount of 80,965,607 and 88,612,369, respectively.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

BASIS FOR THE PREPARATION OF THESE FINANCIAL STATEMENTS AND APPLICABLE ACCOUNTING STANDARDS

Presentation Basis

Applicable Accounting Standards

These Condensed Consolidated Interim Financial Statements of the Bank were prepared in accordance with the accounting framework established by the BCRA, in its Communiqué “A” 6114 as supplemented. Except for the regulatory provisions established by the BCRA, which are explained in the following paragraph, such framework is based on IFRS Accounting Standards (International Financial Reporting Standards) as issued by the IASB (International Accounting Standards Board) and adopted by the Argentine Federation of Professionals Councils in Economic Sciences (FACPCE, for its acronym in Spanish). The abovementioned international standards include the International Financial Reporting Standards (IFRS), the International Accounting Standards (IAS), and the Interpretations developed by the IFRS Interpretations Committee (IFRIC) or former Standing Interpretations Committee (SIC).

The temporary exemptions established by BCRA to the application of effective IFRS Accounting Standards as issued by the IASB that affect the preparation of these Condensed Consolidated Interim Financial Statements are as follows:

According to Communiqué “A” 6114, as amended and supplemented, and in the convergence process through IFRS Accounting Standards as issued by the IASB, the BCRA established that from fiscal years beginning on or after January 1, 2020, financial institutions defined as “Group A” by BCRA rules, in which the Bank is included, begin to apply section 5.5 “Impairment” of the IFRS 9 “Financial Instruments” (items B5.5.1 to B5.5.55), except for the temporary exclusion for the public sector established by Communiqué “A” 6847. As of the date of issuance of these Condensed Consolidated Interim Financial Statements, the Bank is in the process of quantifying the effect of the full application of the abovementioned standard.

Through Communiqué “A” 7014 dated May 14, 2020, the BCRA established for financial institutions that received debt securities of the public sector in a swap transaction, they must be initially recognized at their carrying amount as of the date of the swap transaction, without assessing if they qualify or not for derecognition under IFRS 9 and do not eventually recognize the new instruments at the market value as provided by such IFRS (see Note 9 to the Condensed Consolidated Interim Financial Statements).

If IFRS 9 had been applied, according to an estimation calculated by the Bank, the Statement of Income of the three-month period ended March 31, 2025, would have recorded an increase in “Interest Income” for an amount of 165,000, in “Loss on Net Monetary Position” for an amount of 13,779 and in “Income Tax on Continuing Operations” for an amount of 98,913 and, on the other hand, a decrease in “Net Gain From Measurement of Financial Instruments at Fair Value through Profit or Loss” for an amount of 449,502, and as a counterpart an increase in “Other Comprehensive Income” for that period. These changes would not have resulted into modifications to the total Shareholders’ Equity as of that date or the total Comprehensive Income of the three-month period ended March 31, 2025.

Except for what was mentioned in the previous paragraphs, the accounting policies applied by the Bank comply with the IFRS Accounting Standards as issued by the IASB as currently approved and are applicable to the preparation of these Condensed Consolidated Interim Financial Statements in accordance with the IFRS Accounting Standards as issued by the IASB and adopted by the BCRA through Communiqué “A” 8400. Generally, the BCRA does not allow the anticipated application of any IFRS Accounting Standards, unless otherwise expressly stated.

Basis for Preparation and Consolidation

These Condensed Consolidated Interim Financial Statements as of March 31, 2026, have been prepared in accordance with the accounting framework established by the BCRA as mentioned in the previous section “Applicable Accounting Standards” which, particularly for condensed consolidated interim financial statements, is based on IAS 34 “Interim Financial Reporting”.

For the preparation of these Condensed Consolidated Interim Financial Statements, in addition to section “Measuring Unit” of this note, the Bank has applied the basis for the preparation and consolidation, the accounting policies and the material accounting judgments, estimates and assumptions described in the Consolidated Financial Statements for the fiscal year ended on December 31, 2025, already issued.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

These Condensed Consolidated Interim Financial Statements include all the necessary information for an appropriate understanding, by the users thereof, of the basis for the preparation and disclosure used therein as well as the relevant events and transactions occurred after the issuance of the last annual Consolidated Financial Statements for the fiscal year ended on December 31, 2025, already issued. Nevertheless, the present Condensed Consolidated Interim Financial Statements do not include all the information or all the disclosures required for the annual consolidated financial statements prepared in accordance with the IAS 1 “Presentation of Financial Statements”. Therefore, these Condensed Consolidated Interim Financial Statements must be read together with the annual Consolidated Financial Statements for the fiscal year ended on December 31, 2025, already issued.

As of March 31, 2026, the Bank has consolidated into its Financial Statements the Financial Statements of the following companies:

Subsidiaries	Principal Place of Business	Country	Main Activity
Macro Securities SAU (1) and (6)	Ave. Eduardo Madero 1182 - CABA	Argentina	Stock exchange services

Macro Fiducia SAU	Ave. Eduardo Madero 1182 - 2nd floor - CABA	Argentina	Services

Macro Fondos SGFCISA (2) and (7)	Ave. Eduardo Madero 1182 - 24th floor, Office B - CABA	Argentina	Management and administration of mutual funds

Macro Bank Limited (3)	Caves Village, Building 8 Office 1 - West Bay St., Nassau	Bahamas	Banking entity

Argenpay SAU	Ave. Eduardo Madero 1182 - CABA	Argentina	Electronic payment services

Fintech SGR (Structured entity)	San Martín 140 - 2nd floor - CABA	Argentina	Granting of guarantees

Alianza SGR (Structured entity) (4)	San Martín 140 - 2nd floor - CABA	Argentina	Granting of guarantees

Macro Agro SAU (5)	Santa Fe 1219 - 4th floor - Rosario, Santa Fe	Argentina	Grain Brokerage

(1)

Consolidated with Macro Fondos SGFCISA until December 31, 2024, for its 80.90% equity interest and voting rights. As of January 1, 2025, its equity interest decreased to 25.09% as a result of the merger process, mentioned in (7), through which Macro Fondos SGFCISA absorbed BMA Asset Management SGFCISA.

(2)

Consolidated with the Bank from January 2025, since direct control was obtained in such month through a 74.91% direct equity interest in capital stock and voting rights, as a result of the merger mentioned in (7).

(3)

Consolidated with Sud Asesores (ROU) SA. 100% voting rights – Equity interest: (23,281).

(4)

Consolidated with the Bank from January 2025, as control was obtained in such month.

(5)

Consolidated with the Bank from May 2023, as control was obtained in such month (see Note 11).

(6)

On March 31, 2025, the General Regular and Special Shareholders’ Meeting approved the merger with BMA Valores SA and ratified the prior merger commitment, which was approved on September 11, 2025, by the Argentine Regulatory Agency of Business Associations (IGJ, for its acronym in Spanish).

(7)

On March 31, 2025, the General Regular and Special Shareholders’ Meeting approved the merger with BMA Asset Management SGFCISA and ratified the prior merger commitment, which was approved on September 29, 2025, by the Argentine Regulatory Agency of Business Associations (IGJ, for its acronym in Spanish).

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

As of March 31, 2026, and December 31, 2025, the Bank's interest in the companies it consolidates is as follows:

	Shares			Bank’s Interest						Non-controlling Interest
Subsidiaries	Type	Number		Total Capital Stock			Voting Rights			Total Capital Stock			Voting Rights
Macro Securities SAU	Common		13,847,111		100.00	%		100.00	%
Macro Fiducia SAU	Common		47,387,236		100.00	%		100.00	%
Macro Fondos SGFCISA	Common		4,136,766		100.00	%		100.00	%
Macro Bank Limited	Common		39,816,899		100.00	%		100.00	%
Argenpay SAU	Common		1,001,200,000		100.00	%		100.00	%
Fintech SGR (Structured entity)	Common		119,993		24.999	%		24.999	%		75.001	%		75.001	%
Alianza SGR (Structured entity) (1)	Common		599,955		24.998	%		24.998	%		75.002	%		75.002	%
Macro Agro SAU (2)	Common		615,519		100.00	%		100.00	%

(1)

Interest acquired in November 2023, with control exercising as of January 1, 2025.

(2)

Interest acquired in May 2023 (see Note 11).

Total assets, liabilities and shareholders’ equity of the Bank and all its subsidiaries as of March 31, 2026, and December 31, 2025, are as follows:

	Balances as of 03/31/2026
Entity	Assets			Liabilities			Equity Attributable to the Owners of the Bank			Equity Attributable to Non-controlling Interests
Banco Macro SA		23,501,296,570			17,645,327,125			5,855,969,445
Macro Bank Limited		250,036,510			181,130,776			68,905,734
Macro Securities SAU		626,474,200			539,703,173			86,771,027
Macro Fiducia SAU		2,077,461			48,162			2,029,299
Argenpay SAU		34,753,883			10,924,461			23,829,422
Fintech SGR		60,190,157			57,187,663			750,589			2,251,905
Macro Agro SAU		36,803,251			33,486,667			3,316,584
Macro Fondos SGFCISA		38,430,650			19,722,978			18,707,672
Alianza SGR		13,108,082			12,335,667			193,105			579,310
Eliminations		(362,738,873	)		(158,235,441	)		(204,503,432	)
Consolidated		24,200,431,891			18,341,631,231			5,855,969,445			2,831,215

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

	Balances as of 12/31/2025
Entity	Assets			Liabilities			Equity Attributable to the Owners of the Bank			Equity Attributable to Non-controlling Interests
Banco Macro SA		24,425,082,552			18,698,825,349			5,726,257,203
Macro Bank Limited		304,285,987			226,748,826			77,537,161
Macro Securities SAU		949,666,701			778,928,251			170,738,450
Macro Fiducia SAU		2,086,635			53,268			2,033,367
Argenpay SAU		41,706,961			18,095,091			23,611,870
Fintech SGR		70,227,858			66,495,412			933,087			2,799,359
Macro Agro SAU		63,286,850			59,575,507			3,711,343
Macro Fondos SGFCISA		78,190,088			17,276,257			60,913,831
Alianza SGR		15,825,268			15,141,582			170,910			512,776
Eliminations		(509,511,590	)		(169,861,571	)		(339,650,019	)
Consolidated		25,440,847,310			19,711,277,972			5,726,257,203			3,312,135

The Bank’s Management considers there are no other companies or structured entities to be included in the Condensed Consolidated Interim Financial Statements as of March 31, 2026.

Going Concern

The Bank’s Management has made 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, the Bank’s Management is not aware of any material uncertainties that may cast significant doubt on the Bank’s ability to continue as a going concern. Therefore, these Condensed Consolidated Interim Financial Statements were prepared on a going concern basis.

Transcription into Books

As of the date of issuance of these Condensed Consolidated Interim Financial Statements, they are in the process of being transcribed into the Financial Statements Book (“Libro Balances”) of Banco Macro SA.

Figures Stated in Thousands of ARS

These Condensed Consolidated Interim Financial Statements disclose figures stated in thousands of ARS in terms of purchasing power as of March 31, 2026, and are rounded up to the nearest amount in thousands of ARS, except as otherwise indicated (see section “Measuring Unit” of this note).

Comparative Information

The Condensed Consolidated Interim Statement of Financial Position as of March 31, 2026, is presented comparatively with year-end data of the immediately preceding fiscal year, while the Statement of Income, the Statement of Other Comprehensive Income, the Statement of changes in Shareholders’ Equity and the Statement of Cash Flows for the three-month period ended on that date, are presented comparatively with data as of the same periods of the immediately preceding fiscal year.

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

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Measuring Unit

These Condensed Consolidated Interim Financial Statements as of March 31, 2026, have been restated to be expressed in the purchasing power currency of that date, in accordance with the provisions of IAS 29 “Financial Reporting in Hyperinflationary Economies” and considering, in addition, specific BCRA rules established by Communiqués “A” 6651, 6849, as amended and supplemented, which established the compulsory application of said method for fiscal years beginning as from January 1, 2020, defining December 31, 2018 as the transition date.

In accordance with the provisions of IAS 29, the Argentine economy presents the characteristics of a hyperinflationary economy, verifying, among other indicators, that the cumulative inflation rate over three years exceeded 100%. For that reason, these Condensed Consolidated Interim Financial Statements have been restated as if the economy had always been hyperinflationary, using an index series prepared and published by the FACPCE, which combines the Consumer Price Index (CPI) published by the Argentine Institute of Statistics and Censuses (INDEC, for its acronym in Spanish) as from January 2017 with the Wholesale Prices Index (WPI) published by the INDEC until that date.

Considering the abovementioned indexes, the inflation rate was 9.44% and 8.57% for the three-month periods ended on March 31, 2026, and 2025, respectively, and 31.55% for the fiscal year ended on December 31, 2025.

Below is a description of the restatement mechanism provided by IAS 29 and the restatement process for financial statements established by BCRA Communiqué “A” 6849, as supplemented:

Description of the Main Aspects of the Restatement Process for Statements of Financial Position

(i)

Monetary items or non-monetary items measured al current values are not modified in their amount because they are already expressed in the current measuring unit as of the closing date of the reporting period.

(ii)

Non-monetary items measured at historical cost or at current value as of a date prior to the closing date of the reporting period, will be restated in the closing currency at coefficients that reflect the general level of price variation from the acquisition or revaluation date to the closing date.

(iii)

Capital is expressed in the closing currency by multiplying the nominal value of the shares by the coefficient corresponding to the time of subscription.

(iv)

Qualitative variations affecting retained earnings, such as the creation and reversal of reserves and the absorption of accumulated losses, are expressed in the closing currency by multiplying the nominal value of the variation by the coefficient corresponding to the closing date of the prior fiscal year.

Description of the Main Aspects of the Restatement Process for Statements of Income and Other Comprehensive Income

(i)

Expenses and income are restated from the date the items were recorded, except for those profit or loss items that reflect or include, in their determination, the consumption of assets measured at purchasing power currency of a date prior to that which the consumption was recorded, which are restated using as basis the origination date of the assets related to the item; and also except for income or loss arising from comparing two measurements at purchasing power currency of different dates, for which it requires to identify the amounts compared, restate them separately and repeat the comparison, with the amounts already restated.

(ii)

Gain or loss on monetary position will be classified based on the item that generated it and is presented in a separate line reflecting effect of inflation on monetary items.

Description of the Main Aspects of the Restatement Process for the Statements of Changes in Shareholders’ Equity

(i)

As the transition date (December 31, 2018), the Bank restated the components of equity as from the date of their subscription or paid-in, according to the provisions of the Communiqué “A” 6849 of the BCRA, with the exception of reserved earnings (including the reserve for the first-time application of IFRS Accounting Standards) which were stated at their nominal value as of that date. Restated retained earnings were determined as the difference between the restated net assets and the rest of the components of initial equity restated, while the accumulated balances of other comprehensive income were recalculated as of the transition date.

(ii)

After the restatement as of the transition date in (i) above, all 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 contribution date or from the moment it was produced in any other way, and the accumulated OCI balances are redetermined according to the items that give rise to it.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Description of the Main Aspects of the Restatement Process for the Statement of Cash Flows

(i)

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

(ii)

Monetary gain or loss generated by cash and cash equivalents are disclosed in the statement of cash flows after operating, investing and financing activities and financing activities, in a separate and independent line, under the description “Monetary Effect on Cash and Cash Equivalents”.

Accounting Judgments, Estimates and Assumptions

The preparation of these Condensed Consolidated Interim Financial Statements requires the Bank’s Management to consider significant accounting judgments, estimates and assumptions that impact on the reported assets and liabilities, income and expenses, as well as the determination and disclosure of contingent assets and liabilities, as of the end of the reporting period. The Bank’s reported amounts are based on the best estimate regarding the probability of occurrence of different future events. Therefore, the uncertainties associated with the estimates and assumptions adopted may drive in the future to final amounts that may differ from those estimates and may require significant adjustments to the reported amounts of the affected assets and liabilities.

The Bank applies the same accounting judgments, estimates and assumptions described in Note 3 section “Accounting Judgments, Estimates and Assumptions” to the Consolidated Financial Statements as of December 31, 2025, already issued.

Standards Amendments Adopted in the Fiscal Year

For the fiscal year beginning on January 1, 2026, the following amendments to IFRS Accounting Standards as issued by the IASB are effective and they did not have a material impact on these Condensed Consolidated Interim Financial Statements as a whole:

Amendments to IFRS 9 and IFRS 7 – Classification and Measurement of Financial Instruments

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

•

Clarify that a financial liability is derecognized on the “settlement date”, that is, when the related obligation is discharged, 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 settlement date if certain conditions are met.

•

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

•

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

•

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

These amendments did not have a significant impact on these Condensed Consolidated Interim Financial Statements.

Improvements to IFRS Accounting Standards

In July 2024, the IASB issued Annual Improvements to IFRS Accounting Standards - Volume 11. The following 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 of gain or loss on derecognition, of deferred difference between fair value and transaction price, and credit risk disclosures; amendments are also made to paragraph IG1 of the Guidance on Implementing.

•

IFRS 9 Financial Instruments – Lessee Derecognition of Lease Liabilities. 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”.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

•

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 just one example of various relationships that might 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 prior deletion of the definition of "cost method".

These amendments did not have a significant impact on these Condensed Consolidated Interim Financial Statements.

New Pronouncements

Pursuant to Communiqué “A” 6114 of the BCRA, as new IFRS Accounting Standards as issued by the IASB are approved and existing IFRS Accounting Standards are amended or revoked and once these changes are approved through the notices of approval issued by the FACPCE, the BCRA shall issue a statement on the approval thereof for financial entities. As a general rule, no early application of IFRS Accounting Standards shall be admitted, except as specifically authorized at the time of the adoption thereof.

The standards and interpretations issued, but not yet effective, up to the date of issuance of these Condensed Consolidated Interim Financial Statements are disclosed below. The Bank shall adopt these standards, if applicable, when they become effective:

IFRS 18 – Presentation and Disclosure in Financial Statements

In April 2024, the IASB issued IFRS 18, “Presentation and disclosure in Financial Statements”, which addresses the format for the presentation of profit or loss in the Financial Statements, management-defined performance measures and aggregation/disaggregation of disclosures information. This standard will replace IAS 1 and is effective as of January 1, 2027. The Bank is evaluating the effects that this standard would cause on the Condensed Consolidated Interim Financial Statements.

Translation to a Hyperinflationary Presentation Currency

In November 2025, the IASB issued amendments to IAS 21 which require translation from a non-hyperinflationary functional currency into a hyperinflationary presentation currency at the closing rate.

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

The amendments also introduce certain additional disclosure requirements.

These amendments are effective as of January 1, 2027. The Bank is evaluating the effects that these amendments would cause on the Condensed Consolidated Interim Financial Statements.

CONTINGENT TRANSACTIONS

In order to meet specific financial needs of customers, the Bank’s credit policy also includes, among others, the granting of guarantees, surety bonds, endorsements, letters of credit and documentary credits. The Bank is also exposed to overdrafts and unused agreed credits on credit cards of the Bank. Since they imply a contingent obligation for the Bank, they expose the Bank to credit risks other than those recognized in the Statement of financial position and, therefore, they are an integral part of the total risk of the Bank.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

As of March 31, 2026, and December 31, 2025, the Bank maintains the following maximum exposures to credit risk related to this type of transactions:

Composition	03/31/2026			12/31/2025
Undrawn commitments of credit cards and checking accounts		6,071,201,235			6,300,358,861
Guarantees granted (1)		159,929,451			205,320,195
Unused agreed commitments (1)		99,330,480			92,548,876
Subtotal		6,330,461,166			6,598,227,932
Less: Allowance for expected credit losses (ECL)		(29,751,286	)		(27,481,302	)
Total		6,300,709,880			6,570,746,630

(1)

Includes transactions not covered by the financial system debtor classification standard. The Guarantees Granted include an amount of 660,310 and 786,286, as of March 31, 2026, and December 31, 2025, respectively. The Unused Agreed Commitments include an amount of 29,031,601 and 13,610,807, as of March 31, 2026, and December 31, 2025, respectively.

Disclosures related to the allowance for ECL are detailed in item 8.5 of Note 8 “Loss Allowance for Expected Credit Losses on Credit Exposures Not Measured at Fair Value through Profit or Loss”.

Risks related to the abovementioned contingent transactions have been assessed and are controlled within the framework of the Bank’s credit risk policy, as described in Note 44 to the Consolidated Financial Statements as of December 31, 2025, already issued.

DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS

The composition of Debt Securities at Fair Value through Profit or Loss as of March 31, 2026, and December 31, 2025, is as follows:

Composition	03/31/2026		12/31/2025
Government securities (1)		1,204,303,579		990,212,268
Private securities		78,104,359		94,444,560
Government securities – Foreign		704,944
Total		1,283,112,882		1,084,656,828

(1)

In January 2025, under the terms of the Article 2 of the Presidential Decree No. 846/2024 issued by the Ministry of Economy, the Bank entered into voluntary debt exchange. The security involved in such exchange transaction was as follows:

•

Argentine Treasury Bonds in ARS zero coupon adjusted by CER, maturing on June 30, 2025, (TZX25) for a face value of 201,356,504,100.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

OTHER FINANCIAL ASSETS

The composition of the Other Financial Assets as of March 31, 2026, and December 31, 2025, is as follows:

Composition	03/31/2026			12/31/2025
Debtors from operations		400,745,573			564,422,258
Sundry debtors		155,040,870			174,060,863
Private securities		38,533,241			30,338,099
Receivables from spot sales of foreign currency pending settlement		9,147,093			6,953,511
Receivables from spot sales of government securities pending settlement		4,594,549			834,832
Other		7,168,280			9,057,581
Subtotal		615,229,606			785,667,144
Less: Allowances for ECL		(1,196,062	)		(1,504,509	)
Total		614,033,544			784,162,635

Disclosures related to allowance for ECL are detailed in item 8.4 of Note 8 “Loss Allowance for Expected Credit Losses on Credit Exposures Not Measured at Fair Value through Profit or Loss”.

LOANS AND OTHER FINANCING

The composition of Loans and Other Financing as of March 31, 2026, and December 31, 2025, is as follows:

Composition	03/31/2026			12/31/2025
Non-financial public sector (1)		248,132,123			250,041,035
Other financial entities		90,732,240			128,750,730
Other financial entities		90,770,455			128,803,912
Less: allowance for ECL		(38,215	)		(53,182	)
Non-financial private sector and foreign residents		10,291,060,740			11,340,679,287
Overdrafts		1,457,996,024			1,699,940,624
Documents		1,775,531,493			1,943,049,235
Mortgage loans		968,880,368			1,010,876,144
Pledge loans		283,517,866			320,322,499
Personal loans		2,543,429,379			2,565,995,553
Credit cards		1,851,968,131			2,012,887,021
Financial leases		12,356,251			14,576,932
Other		2,049,724,144			2,328,387,371
Less: allowance for ECL		(652,342,916	)		(555,356,092	)
Total		10,629,925,103			11,719,471,052

(1)

As explained in Note 3, according to BCRA regulations, ECL is not calculated to public sector exposures.

LOSS ALLOWANCE FOR EXPECTED CREDIT LOSSES ON CREDIT EXPOSURES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS

The Bank recognizes a loss allowance for expected credit losses on all credit exposures not measured at fair value through profit or loss, like debt instruments measured at amortized cost, debt instruments measured at fair value through other comprehensive income, loan commitments and financial guarantee contracts (not measured at fair value through profit or loss), contract assets and lease receivables.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Note 10 discloses financial assets measured at fair value on a recurring basis and financial assets not recognized at fair value. This classification is made pursuant to the expressed in Note 3 “Basis for the Preparation of these Financial Statements and Applicable Accounting Standards” to the Consolidated Financial Statements as of December 31, 2025, already issued.

Moreover, considering the temporary exclusion established by BCRA mentioned in Note 3 “Applicable Accounting Standards”, the Bank applies the impairment requirements for the recognition and measurement of a loss allowance for financial assets measured at amortized cost or at fair value through other comprehensive income, except for public sector exposures. In addition, the Bank applies the impairment requirements for guarantees granted, undrawn commitments of credit cards, checking account advance agreements and letters of credit, which are not recognized in the Condensed Consolidated Interim Statement of Financial Position.

For the purpose of assessing the Bank’s credit risk exposure and identifying material credit risk concentration, disclosures regarding credit risk of financial assets and off balance items are as follows.

8.1

Loans and Other Financing Measured at Amortized Cost

According to the nature of the information to be disclosed and the loan characteristics, the Bank groups them as follows:

Composition	03/31/2026			12/31/2025
Loans and other financing		11,282,306,234			12,274,880,326
Individual assessment		2,955,608,982			3,528,979,436
Collective assessment		8,326,697,252			8,745,900,890
Less: Allowance for ECL (1)		(652,381,131	)		(555,409,274	)
Total		10,629,925,103			11,719,471,052

(1)

As explained in Note 3, according to BCRA regulations, ECL is not calculated to public sector exposures.

The following table shows the credit quality and the carrying amount of credit risk, based on the probability of default (PD) range and the year-end stage classification. The amounts are presented gross of the impairment allowances.

			03/31/2026
Rating Grade	PD Range		Stage 1		Stage 2		Stage 3		Total		%
Performing				9,805,874,202		504,736,970				10,310,611,172		91.38
High grade		0.00% - 3.50%		8,297,193,025		83,457,964				8,380,650,989		74.28
Standard grade		3.51% - 7.00%		901,276,199		111,210,623				1,012,486,822		8.97
Sub-standard grade		7.01% - 33.00%		607,404,978		310,068,383				917,473,361		8.13
Past due but not impaired (1)		33.01% - 99.99%		136,138,207		406,070,673				542,208,880		4.81
Impaired		100%						429,486,182		429,486,182		3.81
		Total		9,942,012,409		910,807,643		429,486,182		11,282,306,234		100
		%		88.12		8.07		3.81		100

(1)

It includes transactions under collective assessment which are more than 5 days past due independently of the PD range assigned.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

				12/31/2025
Rating Grade	PD Range			Stage 1		Stage 2		Stage 3		Total		%
Performing					11,011,361,420		411,483,177				11,422,844,597		93.06
High grade	0.00%	-	3.50%		9,544,316,041		57,582,459				9,601,898,500		78.22
Standard grade	3.51%	-	7.00%		730,535,432		102,525,806				833,061,238		6.79
Sub-standard grade	7.01%	-	33.00%		736,509,947		251,374,912				987,884,859		8.05
Past due but not impaired (1)	33.01%	-	99.99%		127,879,740		365,076,868				492,956,608		4.02
Impaired	100%								359,079,121		359,079,121		2.92
	Total				11,139,241,160		776,560,045		359,079,121		12,274,880,326		100
	%				90.75		6.33		2.92		100

(1)

It includes transactions under collective assessment which are more than 5 days past due independently of the PD range assigned.

8.1.1

Loans on an Individual Assessment

The table below shows the credit quality and the debt balance to credit risk of corporate loans by grade of credit risk classification, based on the PD range and classification by stages as of the date of the reporting period. The evaluation and measurement approach is explained in Note 44 section “Credit Risk” to the Consolidated Financial Statements as of December 31, 2025, already issued.

				03/31/2026
Rating Grade	PD Range			Stage 1		Stage 2		Stage 3		Total		%
Performing					2,894,320,515		33,971,913				2,928,292,428		99.08
High grade	0.00%	-	3.50%		2,864,183,711						2,864,183,711		96.91
Standard grade	3.51%	-	7.00%		476,185		33,971,913				34,448,098		1.17
Sub-standard grade	7.01%	-	33.00%		29,660,619						29,660,619		1.00
Past due but not impaired	33.01%	-	99.99%
Impaired	100%								27,316,554		27,316,554		0.92
	Total				2,894,320,515		33,971,913		27,316,554		2,955,608,982		100
	%				97.93		1.15		0.92		100

				12/31/2025
Rating Grade	PD Range			Stage 1		Stage 2		Stage 3		Total		%
Performing					3,485,339,557		16,104,922				3,501,444,479		99.22
High grade	0.00%	-	3.50%		3,426,736,687						3,426,736,687		97.10
Standard grade	3.51%	-	7.00%		38,535,941		16,104,922				54,640,863		1.55
Sub-standard grade	7.01%	-	33.00%		20,066,929						20,066,929		0.57
Past due but not impaired	33.01%	-	99.99%
Impaired	100%								27,534,957		27,534,957		0.78
	Total				3,485,339,557		16,104,922		27,534,957		3,528,979,436		100
	%				98.76		0.46		0.78		100

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

8.1.2

Loans on a Collective Assessment

The table below shows the credit quality and the debt balance to credit risk of loans portfolio under collective assessment, by grade of credit risk classification, based on the PD range and classification by stages as of the date of the reporting period. The evaluation and measurement approach is explained in Note 44 section “Credit Risk” to the Consolidated Financial Statements as of December 31, 2025, already issued.

				03/31/2026
Rating Grade	PD Range			Stage 1		Stage 2		Stage 3		Total		%
Performing					6,911,553,687		470,765,057				7,382,318,744		88.66
High grade	0.00%	-	3.50%		5,433,009,314		83,457,964				5,516,467,278		66.25
Standard grade	3.51%	-	7.00%		900,800,014		77,238,710				978,038,724		11.75
Sub-standard grade	7.01%	-	33.00%		577,744,359		310,068,383				887,812,742		10.66
Past due but not impaired (1)	33.01%	-	99.99%		136,138,207		406,070,673				542,208,880		6.51
Impaired	100%								402,169,628		402,169,628		4.83
	Total				7,047,691,894		876,835,730		402,169,628		8,326,697,252		100
	%				84.64		10.53		4.83		100

(1)

It includes transactions which are more than 5 days past due independently of the PD range assigned.

				12/31/2025
Rating Grade	PD Range			Stage 1		Stage 2		Stage 3		Total		%
Performing					7,526,021,863		395,378,255				7,921,400,118		90.57
High grade	0.00%	-	3.50%		6,117,579,354		57,582,459				6,175,161,813		70.60
Standard grade	3.51%	-	7.00%		691,999,491		86,420,884				778,420,375		8.90
Sub-standard grade	7.01%	-	33.00%		716,443,018		251,374,912				967,817,930		11.07
Past due but not impaired (1)	33.01%	-	99.99%		127,879,740		365,076,868				492,956,608		5.64
Impaired	100%								331,544,164		331,544,164		3.79
	Total				7,653,901,603		760,455,123		331,544,164		8,745,900,890		100
	%				87.52		8.69		3.79		100

(1)

It includes transactions which are more than 5 days past due independently of the PD range assigned.

8.2

Other Debt Securities at Amortized Cost

The criterion used to calculate ECL of Financial Trusts and Corporate Bonds is based on the rating granted by risk rating agencies to each debt security type making up each financial trust or each corporate bond series, respectively. This means that the factor to be used will vary depending on the debt securities holdings (A or B). The exposure at default (EAD) is assumed to be equal to the outstanding balance.

The table below shows the exposures gross of impairment allowances by stage:

	03/31/2026
Composition	Stage 1		Stage 2	Stage 3	Total		%
Corporate bonds		2,077,284				2,077,284		94.97
Financial trusts		110,080				110,080		5.03
Total		2,187,364				2,187,364		100
%		100				100

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

	12/31/2025
Composition	Stage 1		Stage 2	Stage 3	Total		%
Corporate bonds		2,384,380				2,384,380		77.15
Financial trusts		706,095				706,095		22.85
Total		3,090,475				3,090,475		100
%		100				100

The related ECL for Corporate Bonds as of March 31, 2026, and December 31, 2025, amounted to 2,089 and 5,181, respectively. The ECL related to Financial Trusts as of March 31, 2026, and December 31, 2025, amounted to 19 and 136, respectively.

8.3

Government Securities at Amortized Cost or Fair Value Through OCI

This group includes Local Government Securities, Provincial Securities or BCRA Instruments measured at amortized cost or fair value through OCI. For these assets, an individual assessment of the related parameters is performed. However, under domestic standards and according to Communiqué “A” 6847, no ECL is calculated for these instruments.

A breakdown of these investments and their characteristics is disclosed in Exhibit A to the Condensed Separate Interim Financial Statements.

8.4

Other Financial Assets

The table below shows the exposures gross of impairment allowances by stage:

	03/31/2026
Composition	Stage 1		Stage 2	Stage 3		Total		%
Other financial assets		575,500,303			1,196,062		576,696,365		100
Total		575,500,303			1,196,062		576,696,365		100
%		99.79			0.21		100

	12/31/2025
Composition	Stage 1		Stage 2	Stage 3		Total		%
Other financial assets		753,825,668			1,503,378		755,329,046		100
Total		753,825,668			1,503,378		755,329,046		100
%		99.80			0.20		100

The ECL related to these types of instruments amounted to 1,196,062 and 1,504,509 as of March 31, 2026, and December 31, 2025, respectively.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

8.5

Loans Commitment

The table below shows the exposures gross of impairment allowances by stage:

	03/31/2026
Composition	Stage 1		Stage 2		Stage 3		Total		%
Undrawn commitments of credit cards and checking accounts		6,006,421,966		64,747,313		31,956		6,071,201,235		96.35
Guarantees granted		158,266,741		1,002,400				159,269,141		2.53
Unused agreed commitments		70,298,879						70,298,879		1.12
Total		6,234,987,586		65,749,713		31,956		6,300,769,255		100
%		98.96		1.04				100

	12/31/2025
Composition	Stage 1		Stage 2		Stage 3		Total		%
Undrawn commitments of credit cards and checking accounts		6,223,192,466		77,040,108		126,287		6,300,358,861		95.69
Guarantees granted		204,533,909						204,533,909		3.11
Unused agreed commitments		78,716,715		221,354				78,938,069		1.20
Total		6,506,443,090		77,261,462		126,287		6,583,830,839		100
%		98.83		1.17				100

The related ECL for Undrawn Commitments of Credit Cards and Checking Accounts as of March 31, 2026, and December 31, 2025, amounted to 27,430,701 and 25,848,836, respectively. The ECL related to Guarantees Granted as of March 31, 2026, and December 31, 2025, amounted to 2,303,043 and 1,588,722, respectively. The ECL related to Unused Agreed Commitments as of March 31, 2026, and December 31, 2025, amounted to 17,542 and 43,744, respectively.

In Exhibit R “Value Adjustment for Credit Losses – Allowances for Uncollectibility Risk”, the ECL movements at sector and product level are also disclosed.

OTHER DEBT SECURITIES

The composition of Other Debt Securities as of March 31, 2026, and December 31, 2025, is as follows:

Composition	03/31/2026		12/31/2025
At fair value through OCI
Government securities – Foreign		117,302,774		129,270,581
Government securities (1)		42,459		53,417
Total at fair value through OCI		117,345,233		129,323,998

At amortized cost
Government securities		4,650,567,712		4,701,431,912
Private securities		2,185,256		3,085,158
Total at amortized cost		4,652,752,968		4,704,517,070
Total		4,770,098,201		4,833,841,068

(1)

In February 2025, under the terms of the Article 2 of the Presidential Decree No. 846/2024 issued by the Ministry of Economy, the Bank entered into voluntary debt exchange. The security involved in such exchange transaction was as follows:

Argentine Treasury Bonds in ARS adjusted by CER 4.25%, maturing on February 14, 2025, (T2X5) for a face value of 28,282,779,133.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

10.

FAIR VALUE QUANTITATIVE AND QUALITATIVE DISCLOSURES

The fair value is the amount at which an asset can be exchanged, or at which a liability can be settled, in arm's length terms between participants of the principal market (or the most advantageous market) who are knowledgeable and willing to transact in an orderly and current transaction, at the measurement date under the current market conditions whether the price is directly observable or estimated using a valuation technique under the assumption that the Bank is a going concern.

When a financial instrument is quoted in a liquid and active market, its price in the market in a real transaction provides the most reliable evidence of its fair value. Nevertheless, when there is no quoted price in the market or it cannot be evidence of the fair value of such instrument, in order to determine such fair value, the entities may use the market value of another instrument with similar characteristics, the analysis of discounted cash flows or other applicable techniques, which shall be significantly affected by the assumptions used.

Although the Bank’s Management has used its best judgment to estimate the fair values of its financial instruments, any technique to perform such estimate implies certain inherent fragility level.

Fair Value Hierarchy

The Bank uses the following hierarchy to determine and disclose the fair value of financial instruments, according to the valuation technique applied:

Level 1: quoted prices (unadjusted) observable in active markets that the Bank accesses to at the measurement day for identical assets or liabilities. The Bank considers markets as active only if there are sufficient trading activities with respect to the volume and liquidity of the identical assets or liabilities and when there are binding and exercisable price quotes available at the end of each period or fiscal year, as applicable.

Level 2: valuation techniques for which the data and variables having a significant impact on the determination of the fair value recognized or disclosed are observable for the asset or liability, either directly or indirectly. Such inputs include quoted prices for similar assets or liabilities in active markets, quoted prices for identical instruments in inactive markets and observable inputs other than quoted prices, such as interest rates and yield curves, implied volatilities, and credit spreads. In addition, adjustments to Level 2 inputs may be required for the condition or location of the asset or the extent to which it relates to items that are comparable to the valued instrument. However, if such adjustments are based on unobservable inputs that are significant to the entire measurement, the Bank will classify the instruments as Level 3.

Level 3: valuation techniques for which the data and variables having a significant impact on the determination of the fair value recognized or disclosed are not based on observable market information.

The following tables show the hierarchy in the Bank’s financial assets and liabilities measured at fair value on a recurring basis, as of March 31, 2026, and December 31, 2025:

	Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis as of March 31, 2026
Description	Total		Level 1		Level 2		Level 3
Financial assets
At fair value through profit or loss
Debt securities at fair value through profit or loss		1,283,112,882		1,257,162,224		13,643,234		12,307,424
Derivatives instruments		7,997,502		520,431		7,477,071
Other financial assets		38,533,241		38,168,433				364,808
Equity instruments at fair value through profit or loss		28,016,296		24,014,439				4,001,857

At fair value through OCI
Other debt securities		117,345,233		117,345,233
Total		1,475,005,154		1,437,210,760		21,120,305		16,674,089

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

	Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis as of March 31, 2026
Description	Total		Level 1		Level 2		Level 3
Financial liabilities
At fair value through profit or loss
Liabilities at fair value through profit or loss		8,091,297		8,091,297
Derivatives instruments		5,358,270		921,770		4,436,500
Total		13,449,567		9,013,067		4,436,500

	Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis as of December 31, 2025
Description	Total		Level 1		Level 2		Level 3
Financial assets
At fair value through profit or loss
Debt securities at fair value through profit or loss		1,084,656,828		1,057,886,650		20,814,487		5,955,691
Derivatives instruments		8,696,391		3,086,428		5,609,963
Other financial assets		30,338,098		29,789,527				548,571
Equity instruments at fair value through profit or loss		33,090,524		28,802,723				4,287,801

At fair value through OCI
Other debt securities		129,323,997		129,323,997
Total		1,286,105,838		1,248,889,325		26,424,450		10,792,063

Financial liabilities
At fair value through profit or loss
Liabilities at fair value through profit or loss		16,105,811		16,105,811
Derivatives instruments		545,820		49,109		496,711
Total		16,651,631		16,154,920		496,711

Description of the Valuation Process

The fair value of instruments categorized as Level 1 was assessed by using quoted prices effective at the end of each period or fiscal year, as applicable, in active markets for identical assets or liabilities, if representative. Currently, for most of the government and private securities, there are two principal markets in which the Bank operates: BYMA and A3 Mercados SA.

On the other hand, for certain assets and liabilities that do not have an active market, categorized as Level 2, the Bank used valuation techniques that included the use of market transactions performed on an arm's length basis between knowledgeable and willing parties, provided that they are available as well as references to the current fair value of another instrument that is substantially similar, or otherwise the analysis of discounted cash flows at rates built from market information of similar instruments.

In addition, certain assets and liabilities included in this category were valued using price quotes of identical instruments in “less active markets”.

Finally, the Bank has categorized as Level 3 those assets and liabilities for which there are no identical or similar transactions in the market. To determine the market value of these instruments the Bank used valuation techniques based on own assumptions and independent appraisers’ valuations. For this approach, the Bank mainly used the discounted cash flow model.

As of March 31, 2026, and December 31, 2025, the Bank has neither changed the techniques nor the assumptions used to estimate the fair value of the financial instruments.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Below is the reconciliation between the amounts at the beginning and at the end of the reporting period of the financial assets recognized at fair value categorized as Level 3:

	As of March 31, 2026
Reconciliation	Debt Instruments			Other Financial Assets			Equity Instruments at Fair Value through Profit or Loss
Amount at the beginning of the fiscal year		5,955,691			548,571			4,287,801
Profit and loss		1,301,756			(136,843	)		(3,224	)
Recognition and derecognition		5,783,210						87,133
Monetary effect		(733,233	)		(46,920	)		(369,853	)
Amount at the end of the period		12,307,424			364,808			4,001,857

	As of December 31, 2025
Reconciliation	Debt Instruments			Other Financial Assets			Equity Instruments at Fair Value through Profit or Loss
Amount at the beginning of the fiscal year		4,871,390			266,569			9,491,070
Transfers from Level 3								(6,023,623	)
Profit and loss		5,967,068			148,257			2,250,784
Recognition and derecognition		(1,958,708	)		274,172			(5,391	)
Monetary effect		(2,924,059	)		(140,427	)		(1,425,039	)
Amount at the end of the fiscal year		5,955,691			548,571			4,287,801

The fair values of instruments measured at Level 3 are determined by the Bank based on valuation techniques derived from the "income approach", whose main unobservable data are related to discount rates, and on which a reasonable change in such input data would not generate significant effects on the Financial Statements taken as a whole.

Changes in Fair Value Levels

The Bank monitors the availability of information in the market to evaluate the classification of financial instruments into the fair value hierarchy as well as the resulting determination of transfers between Levels 1, 2, and 3 at each period end.

Except for the foregoing, as of March 31, 2026, and December 31, 2025, the Bank has not recognized any transfers between Levels 1, 2, and 3.

Financial Assets and Liabilities Not Measured at Fair Value

Next follows a description of the main methods and assumptions used to determine the fair values of financial instruments not recognized at their fair value in these Condensed Consolidated Interim Financial Statements:

Instruments with fair value similar to the carrying amount: financial assets and liabilities that are liquid or have short-term maturities (less than three months) were deemed to have a fair value similar to the carrying amount.

Fixed and variable rate of financial instruments: the fair value of financial assets was recognized discounting future cash flows at current market rates for each period or fiscal year, as applicable, for financial instruments of similar characteristics. The estimated fair value of fixed-interest rate deposits and liabilities was assessed discounting future cash flows by using estimated interest rates for deposits or placings with similar maturities to those of the Bank’s portfolio.

For public listed assets and liabilities, or those for which the prices are reported by certain renowned pricing providers, the fair value was determined based on such prices.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

The following table shows a comparison between the fair value and the carrying amount of financial instruments not measured at fair value as of March 31, 2026, and December 31, 2025:

	03/31/2026
Composition	Carrying Amount		Level 1		Level 2		Level 3		Fair Value
Financial assets
Cash and deposits in banks		4,603,823,252		4,603,823,252						4,603,823,252
Repo transactions		101,725,921		101,725,921						101,725,921
Other financial assets		575,500,303		575,500,303						575,500,303
Loans and other financing (1)		10,629,925,103						10,218,129,078		10,218,129,078
Other debt securities		4,652,752,968		4,798,909,978		38,465,842				4,837,375,820
Financial assets delivered as guarantee		317,029,826		317,029,826						317,029,826
Total		20,880,757,373		10,396,989,280		38,465,842		10,218,129,078		20,653,584,200

Financial liabilities
Deposits		13,989,605,897		5,839,791,706				8,162,905,443		14,002,697,149
Other financial liabilities		1,637,453,997		1,588,174,068		51,601,590				1,639,775,658
Financing received from the BCRA and other financial institutions		95,561,152		65,121,970		30,439,182				95,561,152
Issued corporate bonds		1,292,144,240				1,303,062,865				1,303,062,865
Subordinated corporate bonds		172,735,044				168,160,343				168,160,343
Total		17,187,500,330		7,493,087,744		1,553,263,980		8,162,905,443		17,209,257,167

(1)

The Bank's Management has not identified additional impairment indicators for its financial assets as a result of differences in their fair value.

	12/31/2025
Composition	Carrying Amount		Level 1		Level 2		Level 3		Fair Value
Financial assets
Cash and deposits in banks		4,754,676,730		4,754,676,730						4,754,676,730
Repo transactions		198,256,087		198,256,087						198,256,087
Other financial assets		753,824,537		753,824,537						753,824,537
Loans and other financing (1)		11,719,471,052						11,079,342,088		11,079,342,088
Other debt securities (1)		4,704,517,071		4,616,961,105		42,754,368				4,659,715,473
Financial assets delivered as guarantee		379,983,626		379,983,626						379,983,626
Total		22,510,729,103		10,703,702,085		42,754,368		11,079,342,088		21,825,798,541

Financial liabilities
Deposits		14,983,347,567		7,181,053,932				7,819,327,927		15,000,381,859
Other financial liabilities		1,957,527,554		1,899,056,922		61,566,418				1,960,623,340
Financing received from the BCRA and other financial institutions		167,712,818		78,587,474		89,125,344				167,712,818
Issued corporate bonds		829,117,913				846,701,731				846,701,731
Subordinated corporate bonds		643,555,869				631,258,062				631,258,062
Total		18,581,261,721		9,158,698,328		1,628,651,555		7,819,327,927		18,606,677,810

(1)

The Bank's Management has not identified additional impairment indicators for its financial assets as a result of differences in their fair value.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

11.

BUSINESS COMBINATIONS

On May 18, 2023, the Bank acquired from Inversora Juramento SA, 100% of the capital stock and votes of Macro Agro SAU, a company engaged in the grain brokerage business.

The Special Shareholders’ Meeting held on October 6, 2023, deemed it appropriate and approved the change of its corporate name to “Macro Agro S.A.U.” and, consequently, subject to the authorization of the Business Associations Regulatory Agency of the Province of Santa Fe (IGPJ, for its acronym in Spanish), proposed the amendment of Article 1 of the by-laws. On October 27, 2023, the proceedings were filed with the IGPJ. Additionally, on March 5, 2024, the Bank was notified of the resolution of the IGPJ, which approved the reform of the by-laws with the name of Macro Agro SAU.

Assets Acquired and Liabilities Assumed

The fair value of the assets identified and liabilities assumed as of the acquisition date is as follows:

Composition	Fair Value Recognized on Acquisition
Assets
Cash and deposits in banks		149,802
Debt securities at fair value through profit or loss		3,092,712
Loans and other financing		432,797
Financial assets delivered as guarantee		5,955,477
Other financial assets		23,178,553
Property, plant and equipment		418,516
Intangible assets		93,036
Other non-financial assets		343,820
		33,664,713
Liabilities
Other financial liabilities		22,967,524
Provisions		64,790
Current income tax liabilities		390,299
Deferred income tax liabilities		461,201
Other non-financial liabilities		6,383,905
		30,267,719
Net assets acquired at fair value		3,396,994

The goodwill generated by the acquisition of Macro Agro SAU amounted to 164,496 (non-restated amount).

In accordance with the share purchase contract, the transaction price was set at USD 5,218,800, which will be paid in variable annual installments using the proceeds from the dividends of Macro Agro SAU. Thus, the Bank assigns 100% of the rights over the dividends in favor of the seller, up to the full payment of the purchase price. Each installment will become due within fifteen days as from the Shareholders’ Meeting approval of the Financial Statements of Macro Agro SAU, starting the first installment in 2024.

To measure the liabilities arising from this transaction the Bank estimated the company's future income, discounting them at its own business rate. As a consequence, at the acquisition date, the liability amounted to USD 2,973,375.

On September 29, 2023, Macro Agro SAU distributed cash dividends amounting to 440,000 (non-restated amount). Those dividends were received by Banco Macro SA on October 2, 2023. As a consequence of what was explained in the previous paragraphs, those dividends were used to pay the liability arising from the purchase, which decreased by USD 558,651.70.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

On March 12, 2024, Macro Agro SAU distributed cash dividends amounting to 450,669 (non-restated amount), which were received by Banco Macro SA on March 13, 2024. As a consequence of what was explained in the previous paragraphs, those dividends were used to pay the liability arising from the purchase, which decreased by USD 430,639.40.

On April 23, 2025, Macro Agro SAU distributed cash dividends amounting to 710,000 (non-restated amount), which were received by Banco Macro SA on May 5, 2025. As a consequence of what was explained in the previous paragraphs, those dividends were used to pay the liability arising from the purchase, which decreased by USD 598,534.85.

Finally, on August 21, 2025, Macro Agro SAU distributed cash dividends amounting to 544,000 (non-restated amount), which were received by Banco Macro SA on August 27, 2025. As a consequence of what was explained in the previous paragraphs, those dividends were used to pay the liability arising from the purchase, which decreased by USD 398,610.72.

12.

INVESTMENTS IN ASSOCIATES AND JOINT VENTURES

12.1

Associates

The following table provides summarized financial information about the Bank’s investment in its associates:

	Proportional Bank’s			Financial Position				Profit / (Loss) of the Period
Entity	Interest			03/31/2026		12/31/2025		03/31/2026		03/31/2025
Macro Warrants SA (1) and (2)		5	%		30,180		28,441		1,739		(4,116	)
Play Digital SA (1) and (2)		10.92	%		1,266,589		1,137,450		129,140		(1,543,631	)
Alianza SGR (1), (2), and (3)		25	%								42,942

(1)

The existence of significant influence is evidenced by the representation that the Bank has in the Board of Directors of these associates.

(2)

To measure the investment, accounting information of this associate as of December 31, 2025, has been used. Additionally, significant transactions conducted or events that occurred between January 1, 2026, and March 31, 2026, have been considered.

(3)

Consolidated with the Bank since January 2025, as control was obtained in such month.

12.2

Joint Ventures

The following table provides summarized financial information about the Bank’s investment in its joint ventures:

	Proportional Bank’s			Financial Position				Profit / (Loss) of the Period
Entity	Interest			03/31/2026		12/31/2025		03/31/2026			03/31/2025
Banco Macro SA – Bizland SAU, Joint Venture		50	%		5,279,733		5,251,328		284,245			840,338
Finova SA (1)		50	%		297,294		332,695		(35,400	)		(20,025	)
Micro Sistemas SAU (2)		50	%		106,387,696				(7,683,983	)

(1)

(2)

It corresponds to a joint venture agreement with Telecom Argentina SA and its directly and indirectly controlled companies, Micro Fintech Holding LLC and Micro Sistemas SAU (see Note 1).

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

13.

OTHER NON-FINANCIAL ASSETS

The composition of the Other Non-financial Assets as of March 31, 2026, and December 31, 2025, is as follows:

Composition	03/31/2026		12/31/2025
Investment property (see Exhibit F)		104,173,653		106,109,838
Tax advances		34,868,848		30,996,870
Advanced prepayments		32,001,664		27,014,105
Other		1,100,180		3,161,535
Total		172,144,345		167,282,348

14.

RELATED PARTIES

A related party is a person or entity that is related to the Bank:

has control or joint control of the Bank;

has significant influence over the Bank;

is a member of the key management personnel of the Bank or of the parent of the Bank;

members of the same group;

one entity is an associate (or an associate of a member of a group of which the other entity is a member).

Key Management Personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Bank, directly or indirectly. The Bank considers as Key Management Personnel, for the purposes of IAS 24, the members of the Board of Directors and the senior management members of the Risk Management Committee, the Assets and Liabilities Committee and the Senior Credit Committee.

As of March 31, 2026, and December 31, 2025, balances related to transactions generated with related parties are as follows:

	As of March 31, 2026
	Main Subsidiaries (1)
	Macro Bank Limited		Macro Securities SAU	Argenpay SAU	Fintech SGR		Macro Agro SAU	Alianza SGR		Macro Fondos SGFCISA	Associates		Key Management Personnel (2)		Other Related Parties		Total
Assets
Cash and deposits in banks		11,702																11,702
Derivative financial instruments														4,056,382		1,373,375		5,429,757
Other financial assets						31,871,668			7,128,907					554,634		1,761,380		41,316,589
Loans and other financing (3)
Documents																460,338		460,338
Overdrafts														1,530		56,692,689		56,694,219
Credit cards												39,198		1,153,151		416,186		1,608,535
Financial leases																331,945		331,945
Personal loans														31,343				31,343
Mortgage loans														1,684,013		788,234		2,472,247
Other (4)														2,202,325		50,239,287		52,441,612
Guarantees granted														2,074,137		19,645,612		21,719,749
Total assets		11,702				31,871,668			7,128,907			39,198		11,757,515		131,709,046		182,518,036

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

	As of March 31, 2026
	Main Subsidiaries (1)
	Macro Bank Limited	Macro Securities SAU			Argenpay SAU		Fintech SGR		Macro Agro SAU		Alianza SGR		Macro Fondos SGFCISA		Associates		Key Management Personnel (2)		Other Related Parties		Total
Liabilities
Deposits			102,367,937			101,826		1,502		2,180,617		15,857		100,773		6,108		39,678,259		75,397,760		219,850,639
Derivative financial instruments																		3,987,687				3,987,687
Other financial liabilities			(1,475,060	)														6,664,918		5,846,392		11,036,250
Issued corporate bonds			1,381,272					3,216,951				597,853										5,196,076
Other non-financial liabilities								153,610				139,990								3,900,381		4,193,981
Total liabilities			102,274,149			101,826		3,372,063		2,180,617		753,700		100,773		6,108		50,330,864		85,144,533		244,264,633

(1)

These transactions are eliminated during the consolidation process.

(2)

Includes close family members of Key Management Personnel.

(3)

The maximum balance of Loans and Other Financing as of March 31, 2026, for Associates, Key Management Personnel, and Other Related Parties is 39,198, 15,166,944, and 186,757,511, respectively.

(4)

It is related to Loans and Other Financing not disclosed in other items, mainly Other Loans, Financing of Foreign Exchange Transactions, and Loans with Government Securities.

	As of December 31, 2025
	Main Subsidiaries (1)
	Macro Bank Limited		Macro Securities SAU	Argenpay SAU	Fintech SGR		Macro Agro SAU	Alianza SGR		Macro Fondos SGFCISA	Associates		Key Management Personnel (2)		Other Related Parties		Total
Assets
Cash and deposits in banks		13,517																13,517
Debt securities at fair value through profit or loss																1,110,012		1,110,012
Derivative financial instruments														1,186,249		579,687		1,765,936
Other financial assets						37,033,287			8,622,397					134,253		10,994,031		56,783,968
Loans and other financing (3)
Documents																439,046		439,046
Overdrafts														8,435		114,180,647		114,189,082
Credit cards												5,038		1,407,298		450,982		1,863,318
Financial leases																389,935		389,935
Personal loans														11				11
Mortgage loans														1,719,040		801,795		2,520,835
Other (4)														2,356,598		53,135,677		55,492,275
Guarantees granted														2,395,829		38,586,212		40,982,041
Total assets		13,517				37,033,287			8,622,397			5,038		9,207,713		220,668,024		275,549,976

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

	As of December 31, 2025
	Main Subsidiaries (1)
	Macro Bank Limited	Macro Securities SAU		Argenpay SAU		Fintech SGR		Macro Agro SAU		Alianza SGR		Macro Fondos SGFCISA		Associates		Key Management Personnel (2)		Other Related Parties		Total
Liabilities
Deposits			95,959,968		78,537		8,295		1,882,686		3,875		1,182,770		7,246		43,349,453		79,717,838		222,190,668
Derivative financial instruments																	496,711				496,711
Other financial liabilities			228														723,623		5,225,125		5,948,976
Issued corporate bonds			3,181,363				4,060,057				833,197										8,074,617
Subordinated corporate bonds			3,269,310						242,651												3,511,961
Other non-financial liabilities							62,666				153,208								4,380,983		4,596,857
Total liabilities			102,410,869		78,537		4,131,018		2,125,337		990,280		1,182,770		7,246		44,569,787		89,323,946		244,819,790

(1)

These transactions are eliminated during the consolidation process.

(2)

Includes close family members of key management personnel.

(3)

The maximum balance of Loans and Other Financing as of December 31, 2025, for Macro Agro SAU, Associates, Key Management Personnel, and Other Related Parties is 169, 1,886,482, 19,712,484, and 276,082,177, respectively.

(4)

It is related to Loans and Other Financing not disclosed in other items, mainly Other Loans, Financing of Foreign Exchange Transactions, and Loans with Government Securities.

Profit or loss related to transactions generated during the three-month periods ended March 31, 2026 and 2025, with related parties are as follows:

	As of March 31, 2026
	Main Subsidiaries (1)
	Macro Bank Limited	Macro Securities SAU			Argenpay SAU		Fintech SGR			Macro Agro SAU			Alianza SGR			Macro Fondos SGFCISA		Associates			Key Management Personnel (2)			Other Related Parties			Total
Income / (loss)
Interest income								1			55								2,142			326,147			5,999,256			6,327,601
Interest expense			(609,513	)							(195,432	)										(71,901	)		(1,412,375	)		(2,289,221	)
Commissions income			51,624					2,042						4,052			322		760			659			282,158			341,617
Commissions expense								(81,620	)													(362	)		(375,247	)		(457,229	)
Net gain from measurement of financial instruments at fair value through profit or loss																						80,776						80,776
Other operating income						1,103		314,337			6,949								17,437						206			340,032
Administrative expense																			(1,903,056	)					(1,268,950	)		(3,172,006	)
Other operating expense														(96,736	)										(506,786	)		(603,522	)
Total income / (loss)			(557,889	)		1,103		234,760			(188,428	)		(92,684	)		322		(1,882,717	)		335,319			2,718,262			568,048

(1)

These transactions are eliminated during the consolidation process.

(2)

Includes close family members of the Key Management Personnel.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

	As of March 31, 2025
	Main Subsidiaries (1)
	Macro Bank Limited	Macro Securities SAU (2)			Argenpay SAU		Fintech SGR			Macro Agro SAU			Alianza SGR		Associates			Key Management Personnel (3)			Other Related Parties			Total
Income / (loss)
Interest income											5,135					98,345			396,416			5,712,192			6,212,088
Interest expense			(310,603	)							(607,347	)				(14,588	)		(817,605	)		(711,933	)		(2,462,076	)
Commissions income			192,991					2,655						485		3,863			182			1,075,160			1,275,336
Commissions expense								(66,655	)													(250,404	)		(317,059	)
Net loss from measurement of financial instruments at fair value through profit or loss																						(65,355	)		(65,355	)
Other operating income						370		2,694,510			6,409			907,693		2,565						28,631			3,640,178
Administrative expense																(3,515,841	)					(1,126,496	)		(4,642,337	)
Other operating expense																						(855,315	)		(855,315	)
Total income / (loss)			(117,612	)		370		2,630,510			(595,803	)		908,178		(3,425,656	)		(421,007	)		3,806,480			2,785,460

(1)

These transactions are eliminated during the consolidation process.

(2)

Includes balances from its subsidiary Macro Fondos SGFCISA.

(3)

Includes close family members of the Key Management Personnel.

Transactions between the Bank and its related parties within the ordinary course of business were performed on an arm’s length basis, regarding interest rates and prices as well as required guarantees.

The Bank does not have loans granted to Directors and other Key Management Personnel secured with shares.

Total remunerations received as salary and bonus by the Key Management Personnel as of March 31, 2026 and 2025, amounted to 2,720,239 and 2,509,512, respectively.

In addition, fees received by the Directors as of March 31, 2026 and 2025, amounted to 2,396,887 and 9,854,731, respectively.

Additionally, the composition of the Board of Directors and Key Management Personnel of the Bank and its subsidiaries is as follows:

Composition	03/31/2026		12/31/2025
Board of Directors		24		24
Senior managers of key management personnel		10		10
Total		34		34

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

15.

DEPOSITS

The composition of Deposits as of March 31, 2026, and December 31, 2025, is as follows:

Composition	03/31/2026		12/31/2025
Non-financial public sector		783,053,591		699,185,379
Financial sector		20,014,096		20,377,207
Non-financial private sector and foreign residents		13,186,538,210		14,263,784,981
Checking accounts		1,320,871,799		1,536,605,502
Saving accounts		4,141,678,841		5,211,350,630
Time deposits		7,578,761,981		7,351,207,910
Investment accounts		517,493		541,167
Other		144,708,096		164,079,772
Total		13,989,605,897		14,983,347,567

16.

OTHER FINANCIAL LIABILITIES

The composition of the Other Financial Liabilities as of March 31, 2026, and December 31, 2025, is as follows:

Composition	03/31/2026		12/31/2025
Credit and debit card settlement - due to merchants		844,693,258		880,893,748
Amounts payable for other spot purchases pending settlement		479,795,051		665,984,971
Payment orders pending settlement foreign trade		96,871,106		113,852,178
Collections on account and behalf of others		42,395,459		56,387,888
Finance leases liabilities		15,889,327		20,951,367
Amounts payable for spot purchases of foreign currency pending settlement		3,692,584		1,854,039
Amounts payable for spot purchases of government securities pending settlement		1,630,302		17,255,751
Other		152,486,910		200,347,612
Total		1,637,453,997		1,957,527,554

17.

PROVISIONS

This item includes the amounts estimated to face a liability of probable occurrence, which if occurring, would originate a loss for the Bank.

Exhibit J “Changes in Provisions” presents the changes in provisions as of March 31, 2026, and December 31, 2025.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

The expected terms to settle these obligations are as follows:

	03/31/2026
Composition	Within 12 Months		Over 12 Months		03/31/2026		12/31/2025
For administrative, disciplinary and criminal penalties				500		500		547
Letters of credits, guarantees and other commitments (1)		29,751,286				29,751,286		27,481,302
Commercial claims in progress (2)		75,692		4,045,901		4,121,593		4,436,808
Labor lawsuits		1,021,845		781,062		1,802,907		1,499,758
Pension funds - reimbursement		1,571,305		847,518		2,418,823		2,255,347
Termination benefits (3)		24,726,602				24,726,602		40,293,738
Other				2,284,206		2,284,206		2,499,888
Total		57,146,730		7,959,187		65,105,917		78,467,388

(1)

These amounts correspond to the ECL calculated for contingent transactions, which are mentioned in Note 4.

(2)

See also Note 40.2.

(3)

These amounts correspond to the provision under the restructuring plan that the Bank implemented in order to achieve operational efficiency and agility to respond to the ongoing challenges posed by local and international markets.

In the opinion of the Bank’s Management and its legal counsel, there are no other significant effects other than those disclosed in these Condensed Consolidated Interim Financial Statements, the amounts and settlement terms of which have been recognized based on the current value of such estimates, considering the probable settlement date thereof.

18.

OTHER NON-FINANCIAL LIABILITIES

The composition of Other Non-financial Liabilities as of March 31, 2026, and December 31, 2025, is as follows:

Composition	03/31/2026		12/31/2025
Miscellaneous payables - provisions of goods and services		175,940,038		47,869,633
Employee benefits payable		157,779,955		205,424,247
Withholdings and collections		115,105,759		142,560,609
Taxes payables		102,769,219		112,540,196
Directors’ and syndics’ fees payable		4,272,937		3,619,826
Retirement pension payment orders pending settlement		3,769,842		5,659,124
Dividends payable (see Note 31)		13,325		126,002,853
Other		35,745,583		50,114,155
Total		595,396,658		693,790,643

19.

EMPLOYEE BENEFITS PAYABLE

The composition of Employee Benefits Payable as of March 31, 2026, and December 31, 2025, is as follows:

Composition	03/31/2026		12/31/2025
Vacation accrual		87,442,085		140,297,418
Salaries, bonuses and payroll taxes payables (1)		57,946,623		65,126,829
Provision for annual complimentary bonus		12,391,247
Total		157,779,955		205,424,247

(1)

Includes 23,661,161 and 26,270,431 as of March 31, 2026, and December 31, 2025, respectively, corresponding to agreements reached under the restructuring plan mentioned in Note 17.

The Bank has not long-term employee benefits or post-employment benefits as of March 31, 2026, and December 31, 2025.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

20.

ANALYSIS OF FINANCIAL ASSETS TO BE RECOVERED AND FINANCIAL LIABILITIES TO BE SETTLED

The following tables show the analysis of financial assets and liabilities the Bank expects to recover and settle as of March 31, 2026, and December 31, 2025:

03/31/2026	Without Due Date		Total up to 12 Months		Total over 12 Months
Assets
Cash and deposits in banks		4,603,823,252
Debt securities at fair value through profit or loss				697,517,744		585,595,138
Derivative financial instruments				7,997,502
Repo transactions				101,725,921
Other financial assets		91,631,519		468,111,030		54,290,995
Loans and other financing (1)		128,982,743		7,483,339,019		3,017,603,341
Other debt securities				1,375,436,800		3,394,661,401
Financial assets delivered as guarantee		317,029,826
Equity instruments at fair value through profit or loss		28,016,296
Total Assets		5,169,483,636		10,134,128,016		7,052,150,875

Liabilities
Deposits		5,781,000,410		8,204,294,051		4,311,436
Financial liabilities at fair value through profit or loss				8,091,297
Derivative financial instruments				5,358,270
Other financial liabilities				1,602,538,024		34,915,973
Financing received from the BCRA and other financial institutions				95,445,889		115,263
Issued corporate bonds				23,595,490		1,268,548,750
Subordinated corporate bonds				172,735,044
Total Liabilities		5,781,000,410		10,112,058,065		1,307,891,422

(1)

The amounts included in “without due date” are related to the non-performing portfolio.

12/31/2025	Without Due Date		Total up to 12 Months		Total over 12 Months
Assets
Cash and deposits in banks		4,754,676,730
Debt securities at fair value through profit or loss				922,684,707		161,972,121
Derivative financial instruments				8,696,391
Repo transactions				198,256,087
Other financial assets		84,439,619		651,413,699		48,309,317
Loans and other financing (1)		29,821,632		8,471,913,829		3,217,735,591
Other debt securities				1,242,634,837		3,591,206,231
Financial assets delivered as guarantee		379,983,626
Equity instruments at fair value through profit or loss		33,090,524
Total Assets		5,282,012,131		11,495,599,550		7,019,223,260

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

12/31/2025	Without Due Date		Total up to 12 Months		Total over 12 Months
Liabilities
Deposits		7,101,491,860		7,876,071,482		5,784,225
Financial liabilities at fair value through profit or loss				16,105,811
Derivative financial instruments				545,820
Other financial liabilities				1,915,676,180		41,851,374
Financing received from the BCRA and other financial institutions				167,443,069		269,749
Issued corporate bonds				1,489,091		827,628,822
Subordinated corporate bonds				643,555,869
Total Liabilities		7,101,491,860		10,620,887,322		875,534,170

(1)

The amounts included in “without due date” are related to the non-performing portfolio.

21.

DISCLOSURES BY OPERATING SEGMENT

For management purposes, the Bank’s Management has determined that it has only one operating segment related to the banking business. In this sense, the Bank supervises the operating segment income (loss) in order to make decisions about resources to be allocated to the segment and assess its performance, which is measured on a consistent basis with the profit or loss in the Financial Statements.

22.

INCOME TAX

Inflation Adjustment on Income Tax

Tax Reform Law No. 27,430, amended by Laws Nos. 27,468 and 27,541, established the following, regarding inflation adjustment on income tax for the fiscal years beginning on January 1, 2018:

such adjustment will be applicable in the fiscal year in which the variation of the CPI is higher than 100% for the thirty-six months before the end of the tax period;

ii)

regarding the first, second and third fiscal year after its effective date, this procedure will be applicable if the variation of the abovementioned index, calculated from the beginning until the end of each of those fiscal years exceeds 55%, 30% and 15% for the first, second and third fiscal years of application, respectively;

iii)

the positive or negative inflation adjustment, as the case may be, corresponding to the first, second and third fiscal years beginning on January 1, 2018, shall be allocated one third in the fiscal year for which the adjustment is calculated and the remaining two thirds in equal parts in the following two immediate fiscal years;

iv)

the positive or negative inflation adjustment, corresponding to the first and second fiscal years beginning on January 1, 2019, shall be allocated one sixth to the fiscal year in which the adjustment is determined and the remaining five sixth in the following immediate fiscal years; and

for fiscal years beginning on January 1, 2021, 100% of the adjustment may be deducted in the year in which it is determined.

As of March 31, 2026, and December 31, 2025, all the conditions established by the Income Tax Law to practice the inflation adjustment are met (see section “Fiscal Years 2019 and 2020” and “Fiscal Year 2021” of this note).

Corporate Income Tax Rate

On June 16, 2021, through Decree No. 387/2021, Law No. 27,630 was issued. This law established for fiscal years beginning on or after January 1, 2021, a progressive tax rates scheme of 25%, 30% and 35% which will be applied, on a progressive basis, to the taxable accumulated net profit at the end of each fiscal year.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

The main items of Income Tax expense in the Condensed Consolidated Interim Financial Statements are as follows:

Composition	03/31/2026			03/31/2025
Charge from current income tax (1)		178,279,319			10,325,720
(Profit) / charge from deferred income tax		(105,348,725	)		35,362,286
Charge from income tax recognized in the statement of income		72,930,594			45,688,006
Charge from income tax recognized in other comprehensive income		492			361,181
Total		72,931,086			46,049,187

(1)

Includes the restatement in constant currency of the current tax charge generated during the year, the adjustments recognized in the current year for previous periods and the effects of including in the OCI the applicable portion of the current tax.

Fiscal Years 2019 and 2020

As decided by the Board of Directors in the meeting held on May 11, 2020, considering the case law on this matter assessed by its legal counsel and tax advisors, on May 26 of that year, the Bank filed with the Administración Federal de Ingresos Públicos, current Agencia de Recaudación y Control Aduanero (ARCA, for its acronym in Spanish), as established by Decree No. 953/2024 of the National Executive Branch, its annual income tax return, considering the total effect of the tax inflation adjustment (see section a) iv) of this note). As a result, the current income tax determined by Banco Macro SA for fiscal year 2019 amounted to 7,002,124 (non-restated amount). The same criterion was applied to determine the annual current income tax return for 2020, which generated accrued income tax for Banco Macro SA for such fiscal year that amounted to 9,933,210 (non-restated amount).

Regarding to the tax periods mentioned in previous paragraphs, on November 1, 2021, ARCA notified the beginning of an income tax audit, which is in progress. Regarding the tax period 2019, the notice was received and then rejected in February 2026.

Furthermore, in relation to the tax period 2020, the notice with adjustments required by the Tax Authorities was received in March 2026. The response was sent on May 11, 2026, and subsequently, an extension was requested and granted by ARCA.

Along with the filings mentioned in the first paragraph of this section, on December 28, 2021, the Bank filed petitions for declaratory judgment with the Federal Administrative Court for the periods under analysis. The case 22274/2021, for the fiscal year 2019, is in process in Court No. 12 and the case 22278/2021, for the fiscal year 2020, is in process in Court No. 1.

Regarding to the tax period 2019, on April 22, 2025, the Bank requested to close the evidentiary stage, and on April 25, 2025, the Court closed the evidentiary stage and ordered to proceed for final arguments. On June 4, 2025, the Bank presented its final arguments.

On September 10, 2025, ARCA filed an appeal against the ruling, which was granted. On September 25, 2025, the proceedings were received in Panel IV of the Federal Administrative National Court of Appeals, and ARCA was notified of the deadline to present grievances, which expired on October 13, 2025. The appeal was filed after the due date and in error with the Court of First Instance instead of the National Federal Administrative Court of Appeals. Consequently, the Bank submitted a note to the Court requesting the appeal to be dismissed and the first-instance judgment to become final.

On October 21, 2025, Panel IV of the National Federal Administrative Court of Appeals declared that the appeal filed by ARCA was dismissed because the grievances were not presented correctly.

On November 4, 2025, ARCA filed an extraordinary appeal against the ruling that ordered the dismissal to present before the Federal Supreme Court of Justice (CSJN, for its acronym in Spanish) and on November 18, 2025, the Bank responded to this appeal.

On December 16, 2025, the Federal Court rejected the extraordinary appeal filed by ARCA. Considering that, on December 23, 2025, ARCA filed a complaint appeal before the CSJN. The complaint appeal is currently under review by the CSJN.

Additionally, on February 20, 2026, the Bank requested the refund of 50% of the court fees paid in due time.

On April 14, 2026, the Bank initiated the administrative process for the refund of 50% of the court fees before ARCA.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Additionally, on July 23, 2021, a reimbursement action was filed with ARCA requesting the refund of 254,305 (non-restated amount) paid as Income Tax for the tax period 2020.

Regarding the reimbursement action for tax period 2020, Resolution No. 195/2025 was notified on September 15, 2025, rejecting the reimbursement action. Considering this rejection by ARCA, the Bank filed a reimbursement action before Court No. 1 and, on November 27, 2025, the Bank notified the request to ARCA.

Fiscal Year 2021

On October 17, 2022, Banco Macro SA filed a reimbursement action with ARCA requesting the refund of 382,189 (non-restated amount) paid as income tax for the tax period 2021.

Regarding to the tax period abovementioned, on January 3, 2023, ARCA notified the beginning of an income tax audit. On April 8, 2024, ARCA notified the closure of the audit, without tax adjustment.

Additionally, on February 7, 2025, Banco Macro SA filed an administrative request against Resolution No. 9/2024. This request is being processed under Case No. 855/2025 before the Federal Administrative Court of First Instance No. 5.

On October 31, 2025, the Bank notified ARCA of the request. Consequently, on March 6, 2026, ARCA responded to the request and, on March 19, 2026, Court No. 5 ordered the opening of the evidentiary stage.

Fiscal Year 2022

On June 30, 2023, Banco Macro SA filed a reimbursement action with ARCA requesting the refund of 654,673 (non-restated amount) paid as Income Tax for the tax period 2022.

Regarding to the tax period abovementioned, on November 16, 2023, ARCA notified the beginning of an income tax audit. On August 6, 2024, ARCA notified the closure of the audit, without tax adjustment.

Additionally, on December 16, 2025, ARCA issued a resolution rejecting the reimbursement action.

Fiscal Year 2023

On June 28, 2024, Banco Macro SA filed a reimbursement action with ARCA requesting the refund of 1,814,076 (non-restated amount) paid as Income Tax for the tax period 2023.

Regarding to the tax period abovementioned, on April 30, 2025, ARCA notified the beginning of an income tax audit.

Reimbursement Actions – Fiscal Years 2013 to 2017 and 2018

On October 24, 2019, Banco Macro SA filed with ARCA two reimbursement actions under the terms established by the first paragraph of Article 81 of Law No. 11,683 requesting the reimbursement of 4,782,766 and 5,015,451 (non-restated amount) paid to Tax Authorities as Income Tax during the tax periods 2013 through 2017 and 2018, respectively, arising from the impossibility to apply the inflation adjustment and other adjustment mechanisms set forth by Income Tax Law (prior to the amendments introduced by Laws Nos. 27,430 and 27,468 for the tax periods 2013 through 2017, and as restated and amended in 2019, for the tax period 2018), plus the related compensatory interest (SIGEA [case and file management system] Cases Nos. 19144-14224/2019 and 19144-14222/2019). In the absence of a resolution by the Tax Authorities with respect to the abovementioned claims, on August 7, 2020, the Bank filed both reimbursement requests under the terms of the second paragraph of the abovementioned Article 81 of Law No. 11,683 before the Federal Administrative Court of First Instance, which are pending in Courts Nos. 8 and 2 of such jurisdiction, respectively (Cases Nos. 11285/2020 and 11296/2020).

Regarding to the tax periods mentioned in the previous paragraph, on December 19, 2019, ARCA notified the beginning of the income tax audit for the tax period 2018 and, on May 3, 2021, it notified the beginning of the income tax audit for periods 2013 to 2017, both inclusive. On October 4, 2021, ARCA ended the audit for periods 2013 through 2017 as the Bank had exercised in due time its right to resort to justice, and the admission of reimbursement is subject to a court decision.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Regarding to the periods 2013 to 2017, on October 8, 2024, the Federal Administrative Court of First Instance No. 8 issued a favorable ruling to the Bank's request, in which it admitted the recovery action for the amount of 4,782,766 plus compensatory interest. The aforementioned Court considered that the lack of application of the tax inflation adjustment generated the taxation of a confiscatory Income Tax in the periods 2013/2017.

On October 16, 2024, ARCA appealed the ruling.

On May 27, 2025, Panel II of the National Federal Administrative Court of Appeals confirmed the first-instance judgment and admitted the reimbursement requested by the Bank for fiscal years 2013 to 2017. In connection with such claim, ARCA filed an extraordinary appeal, which was rejected by the Court on June 27, 2025.

On July 4, 2025, the National Tax Authorities filed a complaint appeal before the CSJN.

On August 26, 2025, the beginning of the reimbursement process provided by General Resolution No. 2224 was informed in the file and a settlement of compensatory interest to date was included. On August 27, 2025, Court No. 8 received the note.

On September 8, 2025, the Bank submitted a note stating that the complaint appeal filed by ARCA before the CSJN does not have a suspensive effect and that the request of General Resolution No. 2224 must be resolved immediately. On September 29, 2025, Court No. 8 resolved the filing indicating that the complaint appeal, until it is accepted, does not suspend the execution of the ruling, and informed ARCA that it must respond immediately, under penalty of proceeding with the execution of the ruling.

On December 12, 2025, the Bank submitted a note informing that an immediate administrative release had been requested.

On April 16, 2026, the CSJN dismissed the federal extraordinary appeal that originated the complaint. Consequently, the judgment in favor of the Bank became final.

Regarding the case for the tax period 2018, on March 19, 2025, Court No. 2 resolved to admit the reimbursement claim in favor of the Bank. ARCA filed an appeal and, on June 3, 2025, the case was submitted to the Prosecutor’s Office.

On September 4, 2025, the case was submitted for judgment.

Reimbursement Actions - Banco BMA SAU

Fiscal Year 2016 - Banco BMA SAU

On September 19, 2017 Banco BMA SAU filed with ARCA a reimbursement action under the terms established by the first paragraph of Article 81 of Law No. 11,683 requesting the reimbursement of 315,987 (non-restated amount) paid to Tax Authorities as Income Tax during the tax period 2017, arising from the impossibility to apply the inflation adjustment and other adjustment mechanisms set forth by Income Tax Law (prior to the amendments introduced by Laws Nos. 27,430 and 27,468, plus the related compensatory interest). In the absence of a resolution by the Tax Authorities with respect to the abovementioned claim, Banco BMA SAU filed an appeal for delay before the Federal Administrative Tax Court. Against the original favorable ruling (from 2019), ARCA filed an extraordinary federal appeal. The appeal was denied by the Court, which caused the complaint being filed before the Court. On November 7, 2023, that complaint was rejected, leaving the favorable ruling of 2019 firm and confirmed in all its parts. An asset was recognized for the capital plus interest.

On February 15, 2024, a note was submitted to ARCA requesting that the favorable ruling be considered fulfilled and the balance in favor of the principal plus interest be credited.

On March 18, 2024, ARCA proceeded to recognize the balance in favor of the claimed capital (315,987, non-restated amount) in the tax accounts system. For the interest owed by the Tax Authorities, an immediate release was submitted on April 17, 2024 for the amount of the updated interest (816,473, non-restated amount).

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Fiscal Year 2017 - Banco BMA SAU

On December 17, 2018 Banco BMA SAU filed with ARCA a reimbursement action under the terms established by the first paragraph of Article 81 of Law No. 11,683 requesting the reimbursement of 251,756 (non-restated amount) paid to Tax Authorities as Income Tax during the tax period 2017, arising from the impossibility to apply the inflation adjustment and other adjustment mechanisms set forth by Income Tax Law (prior to the amendments introduced by Laws Nos. 27,430 and 27,468, plus the related compensatory interest). In the absence of a resolution, on April 29, 2019, an appeal for delay was filed before the Federal Administrative Tax Court, which processes the case in a paper file (as opposed to 2018, which is digital).

The Tax Authorities opportunely responded to the appeal, objecting to the evidence. On August 13, 2019, Banco BMA SAU responded to the notification of opposition to the evidence.

Since March 2020, the processing of paper files has been suspended due to the pandemic. In April 2021, the judicial recess was requested to be authorized because it was an exceptional case, which was rejected. Currently, it has been accumulated with the reimbursement request for the fiscal years 2019-2020, which are in evidentiary stage.

Fiscal Year 2018 - Banco BMA SAU

On May 28, 2019 Banco BMA SAU filed with ARCA a reimbursement action under the terms established by the first paragraph of Article 81 of Law No. 11,683 requesting the reimbursement of 558,439 (non-restated amount) paid to Tax Authorities as Income Tax during the tax period 2018, arising from the impossibility to apply the inflation adjustment and other adjustment mechanisms set forth by Income Tax Law, plus the related compensatory interest (SIGEA [case and file management system] case 19144-3641/2019). In the absence of a resolution by the Tax Authorities with respect to the abovementioned claim, on November 22, 2019, Banco BMA SAU filed an appeal for delay before the Federal Administrative Tax Court (EX-2019-104149820 -APN-DTD #JGN).

On April 18, 2023, Banco BMA SAU was notified of the final judgment, which approved the appeal for delay in resolving the reimbursement claim, ordering ARCA to return the sum of 558,439 (non-restated amount) plus the applicable interest according to the BCRA's passive rate. The Tax Authorities subsequently appealed the judgment on the merits and the interest applied.

On May 15, 2025, the Court issued a ruling and rejected the extraordinary appeal filed by the National Tax Authorities. This milestone confirms the finality of the ruling that invoked the reimbursement claim for an amount of 558,439, to which must be added the accrued interest up to the payment date. Consequently, the Bank recorded a tax credit with a balance of 1,925,692 as of December 31, 2025.

Fiscal Years 2019 and 2020 - Banco BMA SAU

On December 29, 2022, Banco BMA SAU filed with ARCA a reimbursement action under the terms established by the first paragraph of Article 81 of Law No. 11,683 requesting the reimbursement of 639,325 (non-restated amount) and 965,670 (non-restated amount) paid to Tax Authorities as Income Tax during 2019 and 2020 tax periods, respectively, as a result of settling the tax by partially incorporating the inflation adjustment set forth by the section VI of the Income Tax Law (according to Decree No. 824/2019), one sixth (1/6) in accordance with Article 194 incorporated by Law No. 27,541 and computing the updated amortizations only for the fix assets and intangibles acquired since January 1, 2018, plus the related compensatory interest. In the absence of a resolution by the Tax Authorities with respect to the abovementioned claim, on June 5, 2023, Banco BMA SAU filed an appeal for delay before the Federal Administrative Tax Court (EX-2023- 63876605- -APN-SGAI#TFN – in process before the 6th Office of Panel “B”). On September 15, 2023, the Tax Authorities responded to the appeal for delay and ordered the consolidation of the case with the 2017 case (Case No. 49,836-I).

Regarding to the tax periods mentioned in the previous paragraph, on May 19, 2023, ARCA notified the beginning of an income tax audit, which was completed.

Additionally, the evidentiary stage was concluded in February 2026, and the relevant expert reports were filed.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

23.

COMMISSIONS INCOME

Composition	03/31/2026		03/31/2025
Performance obligations satisfied at a point in time
Commissions related to obligations		121,522,869		121,846,611
Commissions related to credit cards		68,237,287		64,817,287
Commissions related to insurance		15,512,545		16,237,584
Commissions related to trading and foreign exchange transactions		7,426,456		6,491,724
Commissions related to securities value		6,548,750		9,701,077
Commissions related to loans		2,123,037		4,126,074
Commissions related to financial guarantees granted		137,068		217,930
Performance obligations satisfied over time
Commissions related to credit cards		1,359,882		1,085,382
Commissions related to trading and foreign exchange transactions		375,595		584,047
Commissions related to loans		206,996		38,468
Total		223,450,485		225,146,184

24.

DIFFERENCES IN QUOTED PRICES OF GOLD AND FOREIGN CURRENCY

Composition	03/31/2026		03/31/2025
Translation of foreign currency assets and liabilities into ARS		45,831,953		8,164,169
Income from foreign currency exchange		15,282,775		349,822
Total		61,114,728		8,513,991

25.

OTHER OPERATING INCOME

Composition	03/31/2026		03/31/2025
Services		46,390,830		63,292,863
Adjustments and interest from other receivables		16,481,527		9,534,139
Punitive interest		4,946,394		2,753,825
Initial loan recognition		1,791,521		7,412,055
Other receivables from financial intermediation		784,819		1,012,844
Adjustments from other receivables with CER clauses				1,271,878
Other		4,808,819		5,542,783
Total		75,203,910		90,820,387

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

26.

EMPLOYEE BENEFITS

Composition	03/31/2026		03/31/2025
Salaries		141,329,678		148,837,904
Compensations and bonuses to employees		48,384,181		28,392,398
Payroll taxes		38,306,346		38,862,078
Employee services		3,880,949		9,801,924
Total		231,901,154		225,894,304

This item includes compensation for an amount of 19,923,000 under the restructuring plan mentioned in Note 17. During the first quarter of fiscal year 2026, the remunerations and payroll taxes associated with the personnel involved represented an expense of 2,817,248.

27.

ADMINISTRATIVE EXPENSES

Composition	03/31/2026		03/31/2025
Taxes		18,921,053		19,477,996
Software		15,662,985		10,793,797
Maintenance, conservation and repair expenses		13,699,204		15,640,333
Other fees		11,899,503		12,951,250
Security services		11,425,695		12,642,252
Armored truck, documentation and events		9,995,347		12,588,188
Advertising and publicity		9,973,960		6,016,072
Electricity and communications		8,631,140		10,227,986
Fees to directors and syndics		5,715,516		3,103,151
Representation, travel and transportation		2,448,144		2,144,652
Hired administrative services		2,289,754		1,956,500
Insurance		1,548,770		1,519,247
Leases		533,592		617,240
Stationery and office supplies		247,610		486,696
Other		4,862,348		4,673,016
Total		117,854,621		114,838,376

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

28.

OTHER OPERATING EXPENSES

Composition	03/31/2026		03/31/2025
Turnover tax		153,974,928		124,742,559
From credit cards		47,865,297		46,904,306
Other adjustments and interest from miscellaneous obligations		16,855,643		1,805,730
Insurance claims		8,341,801		8,858,493
Charges for other provisions		7,567,274		3,344,182
Deposit guarantee fund contributions		6,014,403		5,332,280
Casualty losses		5,136,504		3,120,223
Promotional expenses		3,568,025		3,729,800
Donations		950,550		1,014,806
Loss from sale or impairment of property, plant and equipment		395,842		100,706
Loss from sale or impairment of investment properties and other non-financial assets		236,516
Taxes		39,251		91,409
Other		14,215,344		12,027,639
Total		265,161,378		211,072,133

29.

ADDITIONAL DISCLOSURES IN THE STATEMENT OF CASH FLOWS

The Statement of Cash Flows presents the changes in cash and cash equivalents derived from operating activities, investing activities and financing activities during the period. For the preparation of the Statement of Cash Flows the Bank adopted the indirect method for operating activities and the direct method for investment activities and financing activities.

The Bank considers as “Cash and Cash Equivalents” the item Cash and Deposits in Banks and those financial assets that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

For the preparation of the Statement of Cash Flows the Bank considered the following:

Operating Activities: the normal revenue-producing activities of the Bank as well as other activities that cannot qualify as investing or financing activities.

Investing Activities: the acquisition, sale and disposal by other means of long-term assets and other investments not included in cash and cash equivalents.

Financing Activities: activities that result in changes in the size and composition of the shareholders’ equity and liabilities of the Bank and that are not part of the operating or investing activities.

The table below presents the reconciliation between the item “Cash and Cash Equivalents” in the Statement of Cash Flows and the relevant accounting items of the Statement of Financial Position:

Composition	03/31/2026		12/31/2025		03/31/2025		12/31/2024
Cash and deposits in banks		4,603,823,252		4,754,676,730		2,846,801,805		3,873,711,698
Debt securities at fair value through profit or loss		124,800,961		53,612,221		393,482,568		145,694,474
Other debt securities		225,785,914		129,270,581		61,961,870		95,772,254
Loans and other financing		6,913,789		7,986,095		7,120,154		7,432,450
Total		4,961,323,916		4,945,545,627		3,309,366,397		4,122,610,876

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

30.

CAPITAL STOCK

The Bank’s subscribed and paid-in capital from January 1, 2025 to March 31, 2026, amounted to 639,413. The capital stock composition is detailed in Exhibit K to the Condensed Separate Interim Financial Statements.

In accordance with the provisions of Article 64 of Law No. 26,831 of Capital Markets and the CNV Regulations, the Board of Directors of Banco Macro SA, at its meeting held on October 8, 2025, has resolved to establish a Program for the Acquisition of Own Shares, with the following conditions:

Maximum investment amount: up to ARS 225,000,000,000.

Maximum number of shares to be acquired: up to 30,000,000, Class B Registered Shares with a face value of ARS 1 per share and one vote each, an amount that is within the limit of 10% of the Bank's capital stock, in accordance with applicable regulations.

Maximum price to be paid for the shares: up to ARS 7,500 per share.

Term for completing the acquisitions: 60 consecutive days, as from the day after the date of publication of the information in the Bulletin of the Buenos Aires Stock Exchange, subject to any renewal or extension of the term, which will be communicated to investors through the same means.

On October 13 and 15, 2025, the Bank acquired 2,000 and 21,107 Class B Registered Common Shares with a face value of ARS 1 per share and one vote each, at an average price of ARS 7,490 and ARS 7,426.31 per share, for a total amount of ARS 14,980,000 and ARS 156,747,150 (non-restated amounts), respectively.

31.

EARNINGS PER SHARE - DIVIDENDS

Basic earnings per share were calculated by dividing net profit attributable to common shareholders of the Bank by the weighted average number of common shares outstanding during the period.

In calculating the weighted average of outstanding common shares, the number of shares at the beginning of the fiscal year is adjusted, if applicable, by the number of common shares issued or withdrawn during the period, weighted by the number of days those shares have been outstanding. Note 30 provides a breakdown of the changes in the Bank's Capital Stock.

The calculation of basic earnings per share is provided in the “Earnings per Share” table of the Condensed Consolidated Interim Income Statement. See also Note 41.

Dividends Paid and Proposed

On April 4, 2025, the Shareholders' Meeting approved to distribute cash dividends and/or in kind, in this case measured at market value, for an amount of 300,000,000 (amount expressed in constant currency as of December 31, 2024), representing ARS 469.18 per share, subject to prior BCRA authorization. On June 4, 2025, the BCRA authorized this earnings distribution.

Through Communiqué “A” 8214 issued on March 13, 2025, the BCRA established that financial institutions which had the BCRA’s authorization could distribute earnings in ten equal, consecutive monthly installments. As of March 31, 2026, installments 1 to 10 have been paid for an amount of 33,978,991, 34,529,086, 35,185,720, 35,845,731, 36,589,874, 37,446,788, 38,372,817, 39,464,628, 40,601,848, and 41,777,808 (amounts stated in constant currency as of each payment date), corresponding to the 2024 fiscal year.

On the other hand, according to Communiqué “A” 8410 issued on March 19, 2026, the BCRA established that up to December 31, 2026, financial institutions which have the BCRA’s prior authorization will be allowed to distribute earnings up to 60% of the net income for the 2025 fiscal year, net of legal and statutory reserves. This distribution may be made in three equal, non-cumulative monthly installments, starting on the third working day of May and of each month in which the payment is made. The allocation of earnings must be consistent with the information disclosed in the Business Plan and Projections Reporting Regime, and the Capital Self-Assessment Report. Moreover, the BCRA established that the calculation of the components to determine distributable earnings, as well as the amount of the aforementioned installments, must be measured in constant currency as of the date of the Shareholders' Meeting. As of the date of issuance of these Condensed Consolidated Interim Financial Statements, installment 1 has been paid for an amount of 49,033,754.

The Shareholders’ Meeting held on April 8, 2026, approved to distribute cash dividends and/or dividends in kind, in this last case measured at market value, for an amount of 138,956,468 (figure stated in constant currency as of December 31, 2025), representing ARS 217.33 per share, subject to the BCRA’s prior authorization. On April 30, 2026, the BCRA authorized this earnings distribution.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

32.

DEPOSIT GUARANTEE INSURANCE

Law No. 24,485 and Decree No. 540/1995 created the Deposit Guarantee Insurance System, which was featured as a limited, compulsory and onerous system, aimed at covering the risks of bank deposits, as subsidiary and supplementary to the deposit privilege and protection system established under the Financial Entities Law. The abovementioned legislation also provided for the incorporation of Seguro de Depósitos SA (SEDESA) with the exclusive purpose of managing the Deposit Guarantee Fund (DGF). SEDESA was incorporated in August 1995.

Banco Macro SA holds a 9.3134% interest in the capital stock according to the percentages disclosed by BCRA Communiqué “B” 13138 issued on March 18, 2026.

According to Communiqué “A” 8407 of the BCRA issued on March 5, 2026, deposits in ARS and foreign currency placed in participating entities in the form of checking accounts, savings accounts, certificates of deposits or other forms of deposit that the BCRA may determine, and which meet the requirements provided for in Presidential Decree No. 540/1995 and other requirements that the regulatory authority may determine from time to time, will be covered up to the amount of 50,000.

On the other hand, the BCRA provided from the exclusion of the guarantee system, among others, of any deposits made by other financial entities, deposits made by persons related to the Bank and securities deposits.

33.

RESTRICTED ASSETS

As of March 31, 2026, and December 31, 2025, the following Bank’s assets are restricted:

Composition	03/31/2026		12/31/2025
Cash and deposits in banks
•  Fondos de Riesgo Fintech SGR and Alianza SGR – Deposits in other entities (1).		4,465		661
Subtotal Cash and deposits in Banks		4,465		661

Debt securities at fair value through profit or loss and Other debt securities
•  Fondos de Riesgo Fintech SGR and Alianza SGR – Debt securities at fair value through profit or loss (1).	48,055,002	63,667,696
•  Argentine Treasury Bonds in ARS zero coupon adjusted by CER, maturing on June 30, 2027, to guarantee BYMA Compensated Operations Forward.	2,856,213	3,798,531
•  Discount Bonds in ARS regulated by Argentine law, maturity 2033, to guarantee the Credit Program for Production Reactivation of the Province of San Juan.	1,564,538	1,699,356
•  Discount Bonds in ARS regulated by Argentine law, maturity 2033, for the minimum statutory guarantee account required for Agents to act in the new categories contemplated under CNV Resolution No. 622/2013, as amended.	1,278,995	1,389,208
•  Argentine Treasury Bonds in ARS zero coupon adjusted by CER, maturing on December 15, 2026, and Argentine Treasury Bonds in ARS zero coupon adjusted by CER, maturing on June 30, 2027, for the contribution to the Guarantee Fund II in BYMA according to Article 45 of Law No. 26,831 and supplementary regulations established by CNV Rules (NT 2013, as amended).	53,140	134,725
•  Argentine Treasury Bonds in ARS zero coupon adjusted by CER, maturing on June 30, 2027, to guarantee MAE Guaranteed Simultaneous Operations.		48,038,070
•  Other.	1,729,016	1,628,710
Subtotal Debt securities at fair value through profit or loss and Other debt securities	55,536,904	120,356,296

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Composition (contd.)	03/31/2026		12/31/2025
Other financial assets
•  Interests derived from contributions made as protector partner (2).		39,422,491		38,310,333
•  Fondos de Riesgo Fintech SGR and Alianza SGR – Mutual fund shares (1).		5,152,115		7,458,411
•  Financial instruments for minimum statutory guarantee account required for Agents to act in the new categories contemplated under CNV Resolution No. 622/2013, as amended.		2,844,651		1,902,721
•  Sundry debtors – attachment within the scope of the claim filed by the DGR of the CABA for turnover tax differences.		827		905
Subtotal Other financial assets		47,420,084		47,672,370

Loans and other financing
•  Fondos de Riesgo Fintech SGR and Alianza SGR – Loans and other financing (1).	11,965,662	6,957,781
Subtotal Loans and other financing	11,965,662	6,957,781

Financial assets delivered as a guarantee
•  Special guarantee checking accounts opened in the BCRA for transactions related to the electronic clearing houses and similar entities.	188,805,967	204,166,154
•  Guarantee deposits related to credit and debit card transactions.	105,727,914	108,171,799
•  Other guarantee deposits.	22,495,945	67,645,673
Subtotal Financial assets delivered as guarantee	317,029,826	379,983,626

Other non-financial assets
•  Fondos de Riesgo Fintech SGR and Alianza SGR – Other non-financial assets (1).	26,945	30,737
Subtotal Other non-financial assets	26,945	30,737
Total	431,983,886	555,001,471

(1)

According to Law No. 24,467, as amended, and the by-laws of Fintech SGR and Alianza SGR, these entities have a risk fund (“Fondo de Riesgo”) which its main objective is to cover the guarantees granted to the protector partners and third parties. The assets of the risk fund could only be applied to partners’ withdrawals, to cover guarantees and other direct expenses.

(2)

As of March 31, 2026, and December 31, 2025, it corresponds to contributions to the risk funds Fintech SGR, Alianza SGR and Innova SGR. In order to maintain the tax benefits related to these contributions, they must remain between two and three years from the date they were made.

34.

TRUST ACTIVITIES

The Bank is related to several types of trusts. The different trust agreements according to the business purpose sought by the Bank are disclosed below:

34.1

Financial Trusts for Investment Purposes

They are mainly composed of prepayments towards the placement price of provisional trust securities of financial trusts under public and private offering (Confibono, Megabono Crédito, Secubono, and Megabono). The assets managed by these trusts are mainly related to securitizations of consumer loans. Trust securities are placed once the public offering is authorized by the CNV. Upon expiry of the placement period, once the trust securities have been placed on the market, the Bank recovers the disbursements made plus an agreed-upon compensation. If after making the best efforts such trust securities cannot be placed, the Bank will retain the definitive trust securities for itself.

Additionally, the portfolio of financial trusts for investment purposes is completed with definitive trust securities of financial trusts in public and private offering (Secubono and Megabono Crédito) and certificates of participation (Arfintech).

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

As of March 31, 2026, and December 31, 2025, debt securities and certificates of participation in financial trusts for investment purposes, amounted to 14,135,019 and 9,293,080, respectively.

According to the latest accounting information available as of the date of issuance of these Condensed Consolidated Interim Financial Statements, the corpus assets of the trusts exceed the carrying amount in the related proportions.

34.2

Trusts Created Using Financial Assets Transferred by the Bank

The Bank transferred financial assets (loans) to trusts for the purpose of issuing and selling securities whose collection is guaranteed by the cash flow resulting from such assets or group of assets. Through this way the funds that were originally used by the Bank to finance the loans are obtained earlier.

As of March 31, 2026, considering the latest available accounting information as of the date of issuance of these Condensed Consolidated Interim Financial Statements, the assets managed through Macro Fiducia SAU (subsidiary) under this type of trusts amounted to 5,220, while as of December 31, 2025, the assets were entirely liquidated.

34.3

Trusts Guaranteeing Loans Granted by the Bank

As it is common in the Argentine banking market, the Bank requires, in some cases, that the debtors present certain assets or entitlements to receive assets in a trust as a guarantee for the loans granted. This way, the risk of losses is minimized and access to the security is guaranteed in case of the debtor's non-compliance.

Trusts usually act as conduits to collect cash from the debtor’s flow of operations and send such cash to the Bank for the payment of the debtor’s loans and thus ensure compliance with the obligations assumed by the trustor and guaranteed through the trust.

Additionally, other guarantee trusts manage specific assets, mainly real property.

Provided there is no non-compliance or delays by the debtor in the obligations assumed with the beneficiary, the trustee shall not execute the guarantee and all excess amounts as to the value of the obligations are reimbursed by the trustee to the debtor.

As of March 31, 2026, and December 31, 2025, considering the latest available accounting information as of the date of issuance of these Condensed Consolidated Interim Financial Statements, the assets managed by Banco Macro SA and Macro Fiducia SAU, amounted to 3,966,411 and 4,978,935, respectively.

34.4

Trusts in Which the Bank Acts as Trustee (Management)

The Bank, through its subsidiaries, performs management duties of the corpus assets directly according to the agreements, performing only trustee duties and has no other interests in the trust.

In no case shall the trustee be liable with its own assets or for any obligation deriving from the performance as trustee. Such obligations do not imply any type of indebtedness or commitment for the trustee and they will be fulfilled only through trust assets. In addition, the trustee will not encumber the corpus assets or dispose of them beyond the limits established in the related trust agreements. The fees earned by the Bank from its role as trustee are calculated according to the terms and conditions of the agreements.

Trusts usually manage funds derived from the activities performed by trustors, for the following main purposes:

guaranteeing, in favor of the beneficiary the existence of the resources required to finance and/or pay certain obligations, such as the payment of amortization installments regarding work or service certificates, and the payment of invoices and fees stipulated in the related agreements,

promoting the production development of the private economic sector at a provincial level,

being a party to public work concession agreements granting road exploitation, management, keeping and maintenance.

As of March 31, 2026, and December 31, 2025, considering the latest available accounting information as of the date of issuance of these Condensed Consolidated Interim Financial Statements, the assets managed by the Bank amounted to 231,007,610 and 244,035,322, respectively.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

35.

COMPLIANCE WITH CNV REGULATIONS

35.1

Compliance with CNV regulations to act in the different agent categories defined by the CNV:

35.1.1

Operations of Banco Macro SA

Considering Banco Macro SA’s current operations, and according to the different categories of agents established by CNV rules (as per General Resolution No. 622/2013, as amended), the Bank is registered with this Agency as Agent for the Custody of Collective Investment Products of Mutual Funds (AC PIC FCI, for its acronym in Spanish) – Depositary Company, Clearing and Settlement Agent and Trading Agent – comprehensive (ALyC y AN – Integral, for its acronym in Spanish) and is registered in the “List of Authorized Companies to Guarantee Capital Market Instruments”.

Additionally, the Bank’s shareholders’ equity as of March 31, 2026, stated in Units of Purchasing Power (UVAs, for its acronym in Spanish) amounted to 3,156,550,548 and exceeds the minimum amount required by such regulation for the different categories of agents in which the Bank is registered, amounting to 470,350 UVAs as of that date, and the minimum required statutory guarantee account of 235,175 UVAs, which the Bank paid-in with government securities as described in Note 33 and the cash deposits in BCRA accounts 000285 and 80285 belonging to the Bank.

35.1.2

Operations of Macro Securities SAU

Considering the current operations of this subsidiary, and according to the provisions established by CNV effective as of the approval of General Resolution No. 622/2013, as amended, issued by such Agency, the company is registered under the following categories: ALyC y AN – Integral, Mutual Investment Funds Placement and Distribution Agent (ACyD FCI, for its acronym in Spanish) and Comprehensive Mutual Investment Funds Placement and Distribution Agent (ACyDI FCI, for its acronym in Spanish).

Additionally, the shareholders’ equity of such company as of March 31, 2026, stated in UVAs amounted to 46,880,274 and exceeds the minimum amount required by such regulation, amounting to 470,350 UVAs and the minimum statutory guarantee account required a minimum of 50% of the minimum amount of shareholders’ equity, which the company paid-in with mutual fund shares. Moreover, as result of the company acting as ACyD FCI and ACyDI FCI an amount of 163,500 UVAs will be added to minimum shareholders’ equity.

35.1.3

Operations of Macro Fondos Sociedad Gerente de Fondos Comunes de Inversión SA

Considering the current operations of this subsidiary, and according to the provisions established by CNV effective as of the approval of General Resolution No. 622/2013, as amended, issued by such Agency, the company is registered as Agent for the Administration of Collective Investment Products of Mutual Funds (AA PIC FCI, for its acronym in Spanish).

Additionally, the shareholders’ equity of this company as of March 31, 2026, stated in UVAs amounted to 10,084,019 and exceeds the minimum amount required by such regulation, amounting to 150,000 UVAs plus 20,000 UVAs per each additional mutual fund it manages. The minimum statutory guarantee account required a minimum of 50% of the minimum amount of shareholders’ equity, which the company paid-in with mutual fund shares.

35.1.4

Operations of Macro Fiducia SAU

Considering the current operations of this subsidiary and according to the provisions established by CNV effective as of the approval of General Resolution No. 622/2013, as amended, issued by such Agency, the company is registered as Financial Trustee Agent and Non-Financial Trustee Agent.

Additionally, the shareholders’ equity of such company as of March 31, 2026, stated in UVAs amounted to 1,093,855 and exceeds the minimum amount required by such regulation established in 950,000 UVAs. The minimum statutory guarantee account required a minimum of 50% of the minimum amount of shareholders’ equity, which the company paid-in with mutual fund shares.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

35.1.5

Operations of Macro Agro SAU

Considering the current operations of this subsidiary and according to the provisions established by CNV effective as of the approval of General Resolution No. 622/2013, as amended, issued by such Agency, the company is registered as Clearing and Settlement Agent – Agroindustrial (ALyC I AGRO, for its acronym in Spanish).

Additionally, the shareholders’ equity of such company as of March 31, 2026, stated in UVAs amounted to 1,787,743 and exceeds the minimum amount required by such General Resolution established in 1,175,000 UVAs. The minimum statutory guarantee account required a minimum of 40% of the minimum amount of shareholders’ equity and it is integrated with stock holding balances.

35.2

Documents in Custody

As a general policy, the Bank delivers for custody to third parties the documentary support of its aged accounting and management operations, i.e., those whose date is prior to the last fiscal year-end. In compliance with CNV General Resolution No. 629 requirements, the Bank has placed (i) the Inventory Books for fiscal years ended up to and including December 31, 2017, and (ii) certain documentation supporting the economic transactions for fiscal years ended up to and including December 31, 2017, under the custody of the following companies: AdeA Administradora de Archivos SA (warehouse located at Ruta 36, km 31.5, Florencio Varela, Province of Buenos Aires) and ADDOC Administración de Documentos SA (warehouse located at Avenida Circunvalación Agustín Tosco with no number, Colectora Sur, between Puente San Carlos and Puente 60 blocks, Province of Córdoba and Avenida Luis Lagomarsino 1750, formerly Ruta Nacional 8 km 51,200, Pilar, Province of Buenos Aires).

In addition, the documentary support in digital format is stored in CD-ROM, DVD-ROM and the Bank’s own servers.

35.3

As Depositary of Mutual Funds

As of March 31, 2026, Banco Macro SA, in its capacity as Depositary Company, holds in custody the shares in mutual funds subscribed by third parties and assets from the following mutual funds:

Funds	Number of Shares		Equity
Argenfunds Abierto Pymes		2,885,227,168		71,776,764
Argenfunds Abierto Pymes II		8,783,667,212		15,130,944
Argenfunds Ahorro Pesos		7,344,568		964,475
Argenfunds Financiamiento Pesos		7,744,225,262		8,982,091
Argenfunds Gestión Pesos		25,176,403,603		54,503,873
Argenfunds Infraestructura		4,369,415,694		6,662,812
Argenfunds Inversión Dólares		914		1,383
Argenfunds Inversión Pesos		26,097,419,429		31,047,489
Argenfunds Liquidez		7,367,549,828		131,737,689
Argenfunds Liquidez Dólares		4,982,227		6,987,750
Argenfunds Renta Argentina		355,916,114		58,829,316
Argenfunds Renta Balanceada		77,553,748		7,671,550
Argenfunds Renta Capital		4,455,557		6,872,499
Argenfunds Renta Crecimiento		322,374		843,166
Argenfunds Renta Dinámica		174,614,064,629		80,435,867
Argenfunds Renta Fija		21,670,799		2,762,675
Argenfunds Renta Fija II		62,160,403,446		106,389,668
Argenfunds Renta Flexible		200,205,163		7,258,315
Argenfunds Renta Global		3,110,921		23,594
Argenfunds Renta Mixta		1,354,055,624		35,944,001
Argenfunds Renta Mixta Plus		1,543,332		2,168,116

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Funds (contd.)	Number of Shares		Equity
Argenfunds Renta Pesos		7,279		5,076
Argenfunds Renta Total		568,371,479		4,766,633
Argenfunds Renta Variable		2,798,951,109		2,480,466
Argenfunds Retorno Absoluto		63,375		1,622
Pionero Acciones (1)		28,756,089		46,023,154
Pionero Acciones Plus		12,519,320		3,713,279
Pionero Ahorro Dólares Plus		89,321,964		134,775,910
Pionero Ahorro Dólares		80,557,676		122,104,306
Pionero Argentina Bicentenario		411,654,410		25,314,106
Pionero Capital		2,114,458,189		10,779,005
Pionero Crecimiento		2,699,770,192		30,656,706
Pionero Desarrollo		10,704,532,320		148,624,313
Pionero Dólar Dinámico		56,438,816		82,156,043
Pionero Dólar Gestión		16,952,181		23,660,074
Pionero Empresas FCI Abierto Pymes		411,986,921		28,864,859
Pionero FF (1)		203,847,415		49,181,743
Pionero Gestión		2,730,763,621		101,005,695
Pionero Horizonte		100,000		100
Pionero Fondo Común de Inversión Abierto para el Financiamiento de la Infraestructura y la Economía Real		647,522,428		3,637,963
Pionero Inversión Dólares		10,916,311		17,109,037
Pionero Moneda		9,795,978,949		14,574,146
Pionero Money Market Dólares		445,882,542		627,126,661
Pionero Multiestrategia Mix		100,000		166
Pionero Multiestrategia Plus		100,000		166
Pionero Patrimonio I		45,787,790,642		88,869,609
Pionero Performance		212		100
Pionero Performance II		50,038		2,102
Pionero Performance III		666		99
Pionero Pesos		7,263,022,862		702,919,500
Pionero Pesos Plus		45,510,550,770		2,607,749,494
Pionero Recovery		1,919,171,536		5,558,344
Pionero Renta (1)		25,008,372		39,892,179
Pionero Renta Ahorro		825,041,408		238,033,375
Pionero Renta Ahorro Plus (1)		879,686,388		45,002,471
Pionero Renta Balanceado		8,374,663,606		112,425,064
Pionero Renta Dólar Estrategia		17,194,223		29,680,398
Pionero Renta Dólares		25,992,499		43,280,370
Pionero Renta Dólares Plus		6,582,186		17,779,777
Pionero Renta Estratégico		515,348,677		34,770,662
Pionero Renta Fija Dólares		19,461,240		53,686,352
Pionero Renta Mixta I		208,921,592		19,574,558
Pionero Renta Pesos		78,459,609		13,981,955
Pionero Retorno		12,692,447,778		27,156,287
Pionero Retorno Total		19,942,908		2,174,888

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

(1)

On January 21, 2026, the CNV, through resolution RESFC-2026-23417-APN-DIR#CNV, approved the merger by absorption of the fund “Pionero Renta Crecimiento” into the fund “Pionero Renta”, the fund “Pionero Renta Global” into the fund “Pionero Renta Ahorro Plus”, the fund “Pionero Acciones Argentinas” into the fund “Pionero Acciones”, and the fund “Pionero Capital Plus” into the fund “Pionero FF”, which was effective on March 2, 2026, and will proceed to cancel the registration of the fund, moving forward with the compliance of the new reorganization and merger scheme managed by the entity.

Date	Absorbing Funds	Absorbed Funds	File Code
03/02/2026	Pionero Renta	Pionero Renta Crecimiento	EX-2025-119185003- -APN-GFCI#CNV
03/02/2026	Pionero Renta Ahorro Plus	Pionero Renta Global	EX-2025-119187327- -APN-GFCI#CNV
03/02/2026	Pionero Acciones	Pionero Acciones Argentinas	EX-2025-119182960- -APN-GFCI#CNV
03/02/2026	Pionero FF	Pionero Capital Plus	EX-2025-119146973- -APN-GFCI#CNV

36.

ACCOUNTING ITEMS THAT IDENTIFY THE COMPLIANCE WITH MINIMUM CASH REQUIREMENTS

The items recognized by the Bank to constitute the minimum cash requirement effective for March 2026 are listed below, indicating the amounts as of month-end of the related items:

Items	03/31/2026
Cash and deposits in banks
Amounts in BCRA accounts		2,840,216,661
Other debt securities
Government securities computable for the minimum cash requirements		1,975,085,766
Financial assets delivered as guarantee
Special guarantee accounts with the BCRA		188,805,967
Total		5,004,108,394

37.

PENALTIES APPLIED TO THE BANK AND SUMMARY PROCEEDINGS INITIATED BY THE BCRA

BCRA Communiqué “A” 5689, as supplemented and amended, requires financial institutions to disclose in their financial statements certain information regarding summaries and penalties received from certain regulatory authorities, regardless of the amounts involved and the final conclusions of each case.

There follows a description of the situation of Banco Macro SA as of March 31, 2026:

Summary Proceedings Filed by the BCRA

Foreign exchange criminal summary proceedings: No. 8062 dated August 8, 2023.

Reason: alleged infringements under Article 1, Sections e) and f) of the Foreign Exchange Criminal Regime Law, as well as items 1.2, 3.6.2, 3.16.1, 5.3, 10.4.2.4, and 10.4.2.5 of the restated text of the foreign trade and exchange regulations. On March 15, 2024, the BCRA dismiss the previous defenses filed by the investigated parties. Against this, on March 20, 2024, they filed an appeal and a nullity request for its resolution in court, which were rejected because the Economic Criminal Court considered that the resolutions issued by the BCRA during the summary proceedings are not subject to appeal.

Proceeding filed against: Banco Macro SA, Foreign Trade Team Leader, Regular Head of Foreign Exchange Control, Banking Transactions Manager and Compliance Manager.

Status: on October 3, 2024, the BCRA notified the opening of the evidentiary stage for 20 business days. As of the date of issuance of these Condensed Consolidated Interim Financial Statements, the evidentiary stage has concluded and the argument has been presented, and it remains for the BCRA to submit the proceedings to the National Economic Criminal Court to issue a judgment.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

File: No. 7810.

Reason: alleged breach in exchange matters, 1 operation in 2018 and 12 operations in 2020.

Proceeding filed against: Banco Itaú Argentina SA, General Manager of former Banco BMA SAU, 1 member of the Board of Directors, Regular Head of Foreign Exchange Control, Alternate Head of Foreign Exchange Control, Transactions Manager and Head of Foreign Trade.

Status: on October 25, 2022, former Banco BMA SAU filed their defenses. On April 20, 2023, the BCRA ordered the opening of the evidentiary stage. On May 6, 2024, the BCRA resolved to close the evidentiary stage. On May 13, 2024, each of the defendants lodged their memorials. On March 27, 2025, the BCRA decided to send the summary proceedings to the National Economic Criminal Court of Appeals. The case was assigned to Economic Criminal Court No. 10, Secretariat No. 20, where it is settled down, for resolution.

Foreign exchange criminal summary proceedings: No. 8461 dated September 18, 2025.

Reason: alleged infringements of Communiqués “A” 6770, item 18, and “A” 6844, items 1.2 and 5.3, issued by the BCRA, that would constitute infractions of the foreign exchange regulations, and that would framed under the foreign exchange criminal types provided by Article 1, Sections e) and f) of the Foreign Exchange Criminal Regime Law.

Proceeding filed against: Banco Macro SA, Foreign Trade Manager, Banking Transactions Manager and Regular Head of Foreign Exchange Control to the BCRA.

Status: the case is in its initial stage. In October 2025, the defenses were filed by Banco Macro SA and the notified defendants, pending the BCRA’s ruling and the resolution of the preliminary defenses filed.

Additionally, there are pending summary proceedings with the CNV and the UIF, as described below:

File: No. 1480/2011 (CNV Resolution No. 17,529) dated September 26, 2014.

Reason: potential non-compliance with the obligation to inform a “Significant Event”. Penalty amount: 500 (not restated).

Proceeding filed against: Banco Macro SA, 10 members of the Board of Directors, 3 regular members of the Statutory Audit Committee and the person in charge of market relations.

Status: on October 28, 2014, the Bank and the investigated parties filed their defenses offering evidence and requesting their acquittal. On August 3, 2015, the term to produce evidence was closed and on August 19, 2015, the defendants lodged their memorials. On March 4, 2021, the Board of Directors of the CNV filed a resolution dismissing the nullity and imposing a fine to the Bank, jointly and severally with its Directors, at the moment when the facts were investigated. Against such resolution, on May 3, 2021, a direct appeal was filed. In December 2021, the CNV referred the proceedings to the National Federal Civil and Commercial Court of Appeals (CNACCF, for its acronym in Spanish), under File No. 14,633/2021. On February 20, 2024, the CNACCF resolved to revoke the appealed resolution, declaring the sanctioning action extinguished for having infringed the guarantee of reasonable period and due process, with costs to the defeated party. On March 6, 2024, the CNV brought an extraordinary federal Appeal, which was answered on July 4, 2024, requesting its dismissal and answering the grievances in subsidy. On September 5, 2024, the Panel II of the CNACCF decided to deny the extraordinary appeal filed. On September 12, 2024, the CNV filed a complaint appeal against the denial of the extraordinary federal appeal. The file is currently at the Attorney General's Office since September 5, 2025.

File: No. 379/2015 (UIF Resolution No. 96/2019) dated September 17, 2019.

Reason: alleged non-compliance with Anti-Money Laundering Law, as amended, and UIF Resolution No. 121/11.

Proceeding filed against: Banco Macro SA and 11 members of the Board of Directors.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

Status: On October 2, 2019, Banco Macro SA and the natural persons subject to summary proceedings were notified about the initiation of the proceedings. On October 31, 2019, the Bank and the natural persons subject to summary proceedings filed their defense. On March 2, 2021, the passing of one of the Directors was informed and the lapse of the action against him was requested. In addition, as part of the BCRA summary proceedings styled “File No. 100889/15 – Banco Macro SA, Financial Summary Proceeding No. 1496”, Resolution No. “2020-132-E-GDEBCRA-SEFYC#BCRA” was issued, whereby penalties were imposed on Banco Macro SA and the investigated parties, currently pending before the National Federal Administrative Court of Appeals, Panel I (File No. 3784/2021). The transactions for which the parties are investigated have already been subject to penalties in the abovementioned BCRA summary proceeding; therefore, there cannot be simultaneous penalties based on the same subject matter. As a result, a request was made to prevent the application of all types of penalties to the parties subject to this summary proceeding. On September 17, 2024, the UIF resolved to reject the Bank's defenses and impose a fine for a total amount of 400 on Banco Macro SA and a fine for a total amount of 400 on several of its directors for non-compliance with the regulations for the anti-money laundering and terrorist financing. On October 30, 2024, a direct appeal was filed before the National Federal Administrative Court of Appeals against Resolution No. “RESAP-2024-13-APN-UIF#MJ”, which is being processed in Panel I of the aforementioned Court of Appeals, under the file “BANCO MACRO SA Y OTROS c/ UIF (EX 379/15 - RESOL 13/24) s/CODIGO PENAL - LEY 25246 - DTO 290/07 ART 25” (File No. 18,631/2024). On December 22, 2025, Panel I issued the ruling, dismissing the direct appeals filed by the Bank and the directors, and upholding the UIF’s sanctioning resolution, with costs. On February 10, 2026, an extraordinary federal appeal was filed against the aforementioned Court of Appeals judgment. On April 8, 2026, the Court of Appeals granted the appeals filed by the Bank and the authorities subject to summary proceedings, ordering that the proceedings be submitted to the Court.

Although the penalties described above do not involve material amounts, as of the date of issuance of these Condensed Consolidated Interim Financial Statements, the total amount of monetary penalties received, pending payment due to any appeal lodged by the Bank, amounts to 500 and was recognized according to the BCRA Communiqués “A” 5689 and 5940, as supplemented and amended.

The Bank’s Management and its legal counsel consider no further significant accounting effects could arise from the final outcome of the abovementioned judicial proceedings.

38.

CORPORATE BONDS ISSUANCE

The corporate bonds liabilities recorded by the Bank are as follows:

Corporate Bonds	Original Value				Residual Face Value as of 03/31/2026		03/31/2026	12/31/2025
Subordinated Resettable – Class A	USD	400,000,000	(1	)	USD	400,000,000	172,735,044	643,555,869
Non-subordinated – Class G	USD	530,000,000	(2	)	USD	530,000,000	736,494,456	829,117,913
Non-subordinated – Class H	USD	400,000,000	(3	)	USD	400,000,000	555,649,784
Total							1,464,879,284	1,472,673,782

On April 26, 2016, the General Regular Shareholders’ Meeting approved the creation of a Global Program for the Issuance of Medium-Term Corporate Bonds, in accordance with the provisions of Law No. 23,576, as amended and further applicable regulations, up to a maximum amount outstanding at any time during the term of the program of USD 1,000,000,000 or an equal amount in other currencies or power units, under which it is possible to issue simple corporate bonds, not convertible into shares in one or more classes. Also, on April 28, 2017, the General Regular and Special Shareholders’ Meeting resolved to extend the maximum amount of the abovementioned Global Program up to USD 1,500,000,000, and on April 27, 2018, the abovementioned Shareholders’ Meeting resolved to increase the maximum amount of the Global Program for the Issuance of Corporate Bonds, in face value, from USD 1,500,000,000 to USD 2,500,000,000 or an equal amount in other currencies, as determined by the Board of Directors in due time. Finally, on October 20, 2021, due to a Board of Directors resolution, the Bank required from the CNV a five-year extension of the abovementioned Global Program, which was approved by the Regulator through a note issued on December 15, 2021.

(1)

On November 4, 2016, under the abovementioned Global Program, the Bank issued Subordinated Resettable Corporate Bonds, Class A, at a fixed rate of 6.75% p.a. until reset date, fully amortizable upon maturity (November 4, 2026) for a face value of USD 400,000,000, under the terms and conditions set forth in the pricing supplement dated October 21, 2016. Interest is paid semiannually on May 4 and November 4 of every year and the reset date was November 4, 2021.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Translation of Financial Statements originally issued in Spanish – See Note 45)

(Figures stated in thousands of ARS in constant currency)

The reset rate was established until the maturity date at 6.643% as a result of the benchmark reset rate plus 546.3 basis points, according to the abovementioned terms and conditions. As the Bank had not exercised the option to fully or partially redeem the issuance on the reset date and under the conditions established in the pricing supplement, it was established up to maturity. On the other hand, it could be fully redeemed, not partially, and only for tax or regulatory purposes. The Bank used the funds derived from such issuance to grant loans in accordance with BCRA guidelines.

On January 12, 2026, the Bank announced a cash tender offer for any and all of its Class A Corporate Bonds, establishing in that offer an early tender date on January 26, 2026, and a late tender date on February 10, 2026. Accordingly, on January 28, 2026, designated as the early settlement date, the Bank repurchased Class A Corporate Bonds for a face value of USD 275,345,000, at a price of USD 1,010 for each USD 1,000 of principal of the Corporate Bonds validly tendered and accepted on or before the early tender date. Additionally, on that same date, the Bank paid the accrued interest on the repurchased Corporate Bonds. Subsequently, on February 11, 2026, the Bank repurchased Class A Corporate Bonds for a face value of USD 3,200,600, at a price of USD 1,010 for each USD 1,000 of principal of the Corporate Bonds validly tendered and accepted on or before the late tender date. Additionally, on that same date, the Bank paid the accrued interest on the repurchased Corporate Bonds. The repurchased Corporate Bonds were cancelled.

As of the date of issuance of these Condensed Consolidated Interim Financial Statements, the face value of outstanding Class A Corporate Bonds amounts to 121,454,400.

(2)

On June 23, 2025, under the abovementioned Global Program, the Bank issued Class G Corporate Bonds in US dollars at a fixed rate of 8% p.a., fully amortizable upon maturity (June 23, 2029) for a face value of USD 400,000,000, under the terms and conditions set forth in the pricing supplement dated April 14, 2025. Interest is paid semiannually on June 23 and December 23 of every year.

On the other hand, it could be fully redeemed, not partially, and only for tax or regulatory purposes, respecting current regulations regarding equal treatment among investors.

Additionally, on August 4, 2025, the Bank issued additional Corporate Bonds to Class G, with the same characteristics previously described, for a face value of USD 130,000,000.

As of the date of issuance of these Condensed Consolidated Interim Financial Statements, the total face value of Class G Corporate Bonds amounts to USD 530,000,000.

In accordance with CNV rules, the Boar

Macro Bank Inc. 6-K