Circular CONAU 1-1657: Monthly Accounting Information Regime - Debtors of the Financial System

"AÑO DE LA DEFENSA DE LA VIDA, LA LIBERTAD Y LA PROPIEDAD" COMUNICACIÓN “A” 8165 20/12/2024 TO FINANCIAL ENTITIES, TO TRUSTEES OF FINANCIAL TRUSTS INCLUDED IN THE FINANCIAL ENTITIES LAW, TO RECIPROCAL GUARANTEE COMPANIES, TO PUBLIC-CHARACTER GUARANTEE FUNDS, TO NON-FINANCIAL COMPANIES ISSUING CREDIT CARDS, TO NON-FINANCIAL COMPANIES ISSUING PURCHASE CARDS, TO OTHER NON-FINANCIAL CREDIT PROVIDERS, TO PROVIDERS OF PEER-TO-PEER CREDIT SERVICES THROUGH PLATFORMS:
Ref.: Circular
CONAU 1-1657:
Monthly Accounting Information Regime - Debtors of the Financial System.
___________________________________________________________________________ We address you regarding the aforementioned information regime. In this regard, we provide you with the sheet that corresponds to replacing in Section 3 of the “Monthly Accounting Information Regime”, regarding adjustments to the second paragraph of Section E. It is noted that these modifications will be effective starting from information as of January 2025. We salute you sincerely. CENTRAL BANK OF THE ARGENTINE REPUBLIC Gustavo O. Bricchi Estela M. del Pino Suárez Signature 2 Information Management Manager General Deputy Manager of Information Regime and Protection of Financial Services Users Functional Position
ANNEX: 1 Sheet.

E. VALIDATION
The amounts of the items recorded in Section B “Data on Borrower Assistance” and D “Aggregate Entity Data” must coincide with the sum of the amounts reported in the Balance of balances to which the amounts corresponding to codes 321158 and 325158 must be subtracted, as well as unpaid interest included in codes 711045 and 715045 “Financial entities - Documented rediscounted”. Furthermore, a consistency control will be performed -by category, sector, and line- between the information included in this regime and the Balance of balances according to the grouping defined in the correspondence table inserted in the rules for Presentation of Information to the Central Bank - Section 3. The aforementioned control will admit the tolerance margins detailed in the presentation rules. These percentages will be used to cover the differences that arise in each case, according to the following detail:

1. Loans:
   a- By category and sector: Punitive interest, debtors under $25 thousand, and rounding. b- By line: Unapplied payments, punitive interest, debtors under $25 thousand, and rounding.
2. Other credits through financial intermediation – Financial leasing credits – Diverse credits – Private securities – Guarantees
   granted and Contingent liabilities – Financing, sureties, guarantees, and other liabilities granted from abroad: debtors under $25 thousand and rounding.
3. Irrecoverable off-balance sheet items: rounding.
   B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME

3. Debtors of the Financial System.
   Version: 11a COMMUNICATION “A” 8165 Validity:
   01/01/2025 Page 17