SEDESA, as Trustee of the DGF and as a result of the assistance provided to the various financial institutions undergoing restructuring, is the recipient of the ownership and/or active legitimacy over various assets, the origin of which comes from the redemption of the assets excluded from the restructured institutions by the Central Bank of Argentina (BCRA).

Within a restructuring framework ordered by the BCRA through the exclusion of assets and liabilities, under the procedure set forth in Section 35 bis, point II, and according to the magnitude of the transaction, apart from the BCRA, one or more financial institutions shall intervene and undertake the privileged liabilities. With the excluded assets, an administration trust may be created for the sole purpose of administering during its term the assets transferred to it under trust and their subsequent liquidation to use the proceeds to cancel the participation certificates issued in favor of the beneficiaries, including SEDESA, as consideration for the financial assistance provided; or a direct asset transfer agreement may be executed in favor of SEDESA, in its capacity as trustee of the DGF, for their subsequent realization.