Circular CONAU 1-1674: Chart of Accounts Adjustments

“Year of the Reconstruction of the Argentine Nation” COMMUNICATION “A” 8237 07/05/2025 TO FINANCIAL ENTITIES:
Ref.: Circular
CONAU 1-1674:
Chart of Accounts. Adjustments.
___________________________________________________________________________ We address you to inform you of the modifications made to the Chart of Accounts, as a consequence of what is provided by Communication “A” 8214. In this regard, the names of the items related to the accounting registration of the accrual resulting from the homogeneous currency readjustment of unpaid dividends have been adapted, within the framework of the mechanism established by the aforementioned regulation. The pages to be replaced in the respective Consolidated Text are attached. We salute you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suarez Main Manager of Information Regime and Information Centers General Manager of Information Regime and Protection of Users of Financial Services

ANNEX

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331239 332239 580059
B.C.R.A. MODIFICATIONS
Annex to
Com. “A”
8237

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330000 Diverse obligations
331000 In pesos - Residents in the country 331100 Capitals 331106 Dividends payable in cash 331109 Fees payable to directors and auditors 331112 Remuneration and social charges payable 331115 Withholdings payable on remuneration 331116 Other withholdings payable 331117 Value added tax - Fiscal debit 331118 Income tax payable 331121 Central Bank of the Argentine Republic - Punitive interest and charges payable 331127 Advances for sale of other goods 331128 Advances for sale of goods taken in defense of credits 331131 Creditors for purchase of goods 331133 Collections made in advance 331136 Various creditors 331137 Leases payable 331138 Leases – variable payments accrued payable not included in the measurement of the liability 331140 For contract liabilities (Income from ordinary activities arising from contracts with clients) 331141 Deferred tax liability 331142 Other short-term employee benefits payable 331143 Post-employment benefits - Defined contribution plans payable 331144 Termination benefits payable 331145 Other long-term employee benefits payable 331146 Liabilities associated with cash-settled share-based payments 331147 Liabilities associated with non-current assets or groups of assets held for sale 331148 Other taxes payable 331201 Other adjustments and accrued interest payable 331202 Adjustments and accrued interest payable for purchase of goods 331237 Accrued interest payable for leases 331238 Accrued adjustments payable for leases 331239 Homogeneous currency readjustment of dividends payable 331250 Accrued adjustments payable for diverse obligations with CER clause 332000 In pesos - Residents abroad 332100 Capitals 332106 Dividends payable in cash 332109 Fees payable to directors and auditors 332136 Various creditors 332137 Leases payable 332138 Leases – variable payments accrued payable not included in the measurement of the liability 332140 For contract liabilities (Income from ordinary activities arising from contracts with clients) 332147 Liabilities associated with non-current assets or groups of assets held for sale 332201 Adjustments and accrued interest payable 332237 Accrued interest payable for leases 332238 Accrued adjustments payable for leases 332239 Homogeneous currency readjustment of dividends payable 332250 Accrued adjustments payable for diverse obligations with CER clause B.C.R.A. CHART OF ACCOUNTS Version: 5th COMMUNICATION “A” 8237 Validity:
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580000 Diverse losses
580003 Result from participations in other companies 580006 Loss from sale or devaluation of property, plant and equipment 580009 Loss from sale or devaluation of investment properties and other non-financial assets 580010 Measurement at fair value of investment properties 580012 Depreciation of diverse goods 580018 Charge for uncollectibility of diverse credits 580021 Charge for other provisions 580024 Other adjustments and interest on diverse obligations 580025 Adjustments for diverse obligations with CER clause 580027 Punitive interest and charges in favor of the Central Bank of the Argentine Republic 580031 Insurance claims 580033 Donations 580035 Result from participations in local financial entities 580037 Other contributions on diverse profits 580039 Tax on gross income 580041 Charges for administrative, disciplinary and criminal sanctions 580042 Net interest on the net (asset) liability of defined benefits 580045 Others 580046 Charges for restructurings 580047 Costs for taking out of service, restoration and rehabilitation 580048 Charges for onerous contracts 580050 Result from discontinued operations 580051 Result from measurement at fair value of non-current assets held for sale 580052 Result from sale of non-current assets held for sale 580055 Devaluation of intangible assets 580056 Devaluation of participations in other companies 580057 Interest on lease liability 580058 Variable lease payments not included in the measurement of the liability 580059 Homogeneous currency readjustment of dividends B.C.R.A. CHART OF ACCOUNTS Version: 5th COMMUNICATION “A” 8237 Validity:
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