AQUANIMA transforms into BLK & Digital Assets S.A.U.

The company AQUANIMA S.A., with CUIT 30-71048816-5, was transformed into a Sole Shareholder Corporation (S.A.U.) and adopted the new name BLK & Digital Assets S.A.U., as unanimously resolved in its Extraordinary General Assembly on May 28, 2026. The change was published in the second section of the Official Gazette of the Argentine Republic on August 28, 2026, under official reference A1521431.

The operation combines a transformation of the corporate type with a comprehensive reform of the bylaws, which includes the modification of the corporate name, the corporate purpose, and several articles to align them with current regulations and the company’s new activity.

Transformation into a sole shareholder company

The assembly approved the conversion of the company into an S.A.U. by reducing the number of shareholders to one, and consequently reformed Article One of the Corporate Bylaws. The approved text establishes that under the name BLK & Digital Assets S.A.U. continues to operate the company that was originally constituted as AQUANIMA S.A., governed by the new bylaws and the applicable legal and regulatory provisions.

As part of the adaptation to the new corporate type, Articles Seven (form and ownership of shares), Eight (share certificates), Nine (default in payment), Eleven (administration), Twelve (directors’ guarantee), Thirteen (powers of the board), Fifteen (notice of meeting), Seventeen (allocation of profits), and Eighteen (liquidation) were reformed, and the consolidated text of the bylaws was approved.

New purpose: virtual assets and blockchain

Article Four of the bylaws was reformed to redefine the corporate purpose, which now focuses on the provision of services linked to virtual assets, under the terms of the applicable regulations. The planned activities include:

• the exchange between virtual assets and legal tender;
• the exchange between one or more types of virtual assets;
• the transfer of virtual assets;
• the custody and/or administration of virtual assets or instruments that allow control over them;
• the development, implementation, and exploitation of technological platforms, computer systems, applications, and digital solutions for the operation and processing of transactions with virtual assets;
• the entering into of agreements with third parties, local or foreign, for the provision of services, liquidity, custody, and processing of transactions;
• the provision of advisory, consulting, training, and technical assistance services regarding virtual assets, blockchain technology, and digital services.

Statutory Audit and authorization

To comply with current regulations, the assembly amended Article Fourteen of the bylaws in order to establish a statutory audit office and appointed Diego María Serrano Redonnet as Statutory Auditor and Jorge Luis Pérez Alati as Alternate Statutory Auditor for three fiscal years; both accepted the position and established a special domicile at Suipacha 1111, 18th floor, Autonomous City of Buenos Aires. The minutes were authorized by Florencia María Piazzardi, registered with the C.P.A.C.F. under volume 81, page 677.

The transformation of AQUANIMA into BLK & Digital Assets S.A.U. reflects the consolidation of the regulated crypto sector in Argentina, where an increasing number of companies are redirecting their activity toward virtual assets and blockchain technology within the current legal framework.

Source: Official Gazette of the Argentine Republic, August 28, 2026, second section (official reference: A1521431).