29 Dic 25 Cerolini & Ferrari advised Hogar y Tecnología on its second issuance of notes together with Banco Provincia and Industrial Valores

Agustín L. Cerolini, Martín Chindamo, Valentina Circolone, Tomás Mingrone and Alejo García Ribes

Cerolini & Ferrari Abogados advised Hogar y Tecnología S.A. (“Hogar y Tecnología”) on its second issuance of notes under the Low-Impact Automatic Authorization Regime, for a value of $1,000,000,000 (the “Notes”). The issuance of the Notes took place on December 22, 2025, at a variable interest rate equivalent to the Tamar Rate with a cut-off margin of 1.44%, payable quarterly.

Hogar y Tecnología is a home appliance company whose catalog includes essentials such as refrigerators and washing machines, as well as cutting-edge gadgets like smart televisions and surround sound systems.

The company is divided into four areas: (i) retail, with physical stores offering home and technology products; (ii) specialist, with specialized spaces and expert advice; (iii) e-Commerce, an online platform offering the same service as physical stores; and (iv) real estate development, providing solutions for kitchen equipment and air conditioning in residential and commercial spaces.

The offering was addressed to qualified investors in the local market and the Notes have been authorized for listing and trading on A3 Mercados S.A.

Banco de la Provincia de Buenos Aires and Industrial Valores S.A. acted as arrangers and placement agents, while Banco de la Provincia de Buenos Aires and Banco Industrial S.A. acted as guarantor entities of the Notes.

External legal counsel of Hogar y Tecnología, Banco de la Provincia de Buenos Aires, Industrial Valores S.A. and Banco Industrial S.A.

Cerolini & Ferrari Abogados

Partners Agustín L. Cerolini and Martín Chindamo, and associates Valentina Circolone, Tomás Mingrone and Alejo García Ribes.