Law 26,831 of Argentina, also known as the "Capital Market Law", has the main objective of promoting the development of the capital market in the country. This law seeks to encourage the participation of investors, strengthen transparency in financial operations, and establish regulations for the issuance, negotiation and public offering of securities. Likewise, Law 27,440 complements this legal framework by incorporating measures to boost productive financing, facilitate access for SMEs to the capital market and promote investment in infrastructure projects.

The National Securities Commission (CNV), the body in charge of regulating and supervising the securities and capital markets in the country, requires capital market participants to register as agents in different categories depending on the role they will play. Under this framework, Cucchiara y Cía S.A. is registered as a Broker (ALyC Integral) under No. 265 and as an ACDI under No. 38 of the CNV.

In this context, the CNV Rules play a crucial role by establishing specific regulations to guarantee the integrity and efficiency of the market, ensuring the protection of investors. For its part, Regulatory Decree 1023/2023 complements the aforementioned laws, by defining operational and procedural aspects, thus contributing to the effective implementation of the legal framework.