Financial Trust “Comafi Leasing PYMES XIX”

Pérez Alati, Grondona, Benites & Arntsen acted as legal counsel for the transaction in the issuance and placement of the Financial Trust “Comafi Leasing Pymes XIX” for a total amount of $18,970,000,000, composed of Class A Trust Debt Securities for an amount of $16,700,000,000, and Class B Trust Debt Securities for an amount of $2,270,000,000, within the framework of the Global Trust Securities Program “COMAFI MULTIACTIVOS”, for a total outstanding amount of up to US$ 300,000,000.

The Trust constitutes the first issuance of trust securities under the new Public Offering Financial Trusts Regime with Automatic Authorization for its Expanded Medium Impact, set forth by CNV General Resolution No. 1146/2026 and designed to streamline access to the capital market. Likewise, it constitutes one of the firsts issuances of marketable securities with public offering —of any nature— carried out under the automatic authorization regime for its Expanded Medium Impact, under the terms of the regulatory “Big Bang” carried out by the Argentine National Securities Commission.

Banco Comafi S.A. served as Trustor, Administrator, Organizer, Co-Placement Agent, Custody Agent and Collection Agent; TMF Trust Company (Argentina) S.A. as Financial Trustee; and Comafi Bursátil S.A. as Co-Placement Agent.  The trust assets consist of credits emanating from leasing contracts, originated by the Trustor, in pesos, and which derive from financing operations on real property.  

The issuance of the trust securities took place on June 30, 2026. Fix S.C.R. S.A. Risk Rating Agent granted an “AAAsf(arg)” rating for the Class A Trust Debt Securities, and “A-sf(arg)” for the Class B Trust Debt Securities.

Deal Counsel Pérez Alati, Grondona, Benites & Arntsen

Partner Diego Serrano Redonnet, counsel Nicolás Aberastury, and associates Marcos Vieito, Agustina Martínez Martin and Juan Hernán Bertoni.