Regulatory Alerts2025-10-27 | A 8346Circular CONAU 1-1703 R.I. Market Discipline – Minimum Disclosure Requirements – Adaptation
The Central Bank of the Argentine Republic issued Communication “A” 8346 to clarify Form OR2, which details the Business Indicator and its subcomponents for calculating operational risk capital. This communication mandates the form’s use by Group 1 financial entities and requires them to attach an explanation of any significant periodic changes along with their underlying reasons. The updated annex provides the exact replacement sheet to be inserted into the consolidated Market Discipline text, ensuring accurate capital calculations under the BCRA’s Minimum Capital regulations.
“Year of the Reconstruction of the Argentine Nation” COMMUNICATION “A” 8346 27/10/2025 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1703: R.I. Market Discipline – Minimum Disclosure Requirements – Adaptation.
We write to inform you of the clarification incorporated in Form OR2: Business Indicator and Subcomponents of the T.O. “Market Discipline – Minimum Disclosure Requirements”. The corresponding sheet to replace in the referenced ordered text is attached. Sincerely, CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Principal Manager, Information Regime and Information Centers Deputy General Manager, Information Regime and Financial User Protection ANEXO
Form OR2: Business Indicator and Subcomponents Objective: Disclose the business indicator (BI) and its subcomponents used to calculate operational risk capital. Scope of Application: This form is mandatory for Group 1 financial entities. Supplementary Explanations: Complete the form with an explanation of any significant changes occurring during the period and the reasons for such changes. a b c BI and its subcomponents T T-1 T-2 1 Interest, lease, and dividend component 1a Interest income and index adjustments 1b Interest expenses 1c Income-generating assets 1d Dividend income 2 Service component 2a Fees and commission income 2b Fees and commission expenses 2c Other operating income 2d Other operating expenses 3 Financial component 3a Net result from the trading book 3b Net result from the investment book 4 BI () 5 Business Indicator Component (BIC) () To complete column “a” of the business indicator BI, in addition to summing components 1, 2, and 3, the average total monetary result must be included as stipulated in the BCRA regulations on ‘Minimum Capital of Financial Entities’. Information Regarding the BI: a 6a Gross BI excluding divested activities 6b Reduction in BI from excluding divested activities B.C.R.A. Market Discipline – Minimum Disclosure Requirements Section 14 – Operational Risk Version: 2a. COMMUNICATION “A” 8346 Validity: 31/12/2025 Page 4