BCRA Circular CONAU 1-1722: Intra-entity Immediate Transfers (R.I. - T.I.I.)

"2026 - YEAR OF ARGENTINE GREATNESS"
COMMUNICATION “A” 8427 24/04/2026
TO FINANCIAL ENTITIES,
TO PAYMENT SERVICE PROVIDERS OFFERING PAYMENT ACCOUNTS:
Ref.: Circular CONAU 1-1722:
R.I. Intra-entity Immediate Transfers (R.I. - T.I.I.)
___________________________________________________________________________ We address you to inform you about a new monthly frequency requirement that financial entities and payment service providers offering payment accounts must comply with. The requirement will take effect starting with the information corresponding to August 2026, with its due date falling on September 22, 2026. Furthermore, it is clarified that this regime is covered by point 2. "Information Reprocessing Costs" of Section 1. of the consolidated text on Submission of Information to the BCRA. The Operational Instructions complementing this communication will be disseminated in due course. The sheets corresponding to the new consolidated text are attached in the Annex. Yours faithfully, BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Rodrigo J. Danessa Director of the Information Regime Senior Director of the Information Regime and Information Centralizations

ANEXO
27. Monitoring of Import Payments (R.I. – M.I.P.)
28. Monitoring of Export Advances and Other Financings (R.I. – M.E.A.O.F.)
29. Complementary Financial Service Agencies (R.I. – C.F.S.A.)
30. Measurement and Monitoring of Liquidity Risk
31. Intra-entity Immediate Transfers (R.I. – T.I.I.)
B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME Version: 7th. COMMUNICATION “A” 8427 Validity:
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I – GENERAL INSTRUCTIONS
Financial entities and payment service providers offering payment accounts (PSPCP) must submit the requirement monthly, with its due date falling on the 22nd of the month following the submission (or the next business day immediately thereafter). For PSPCP, this obligation applies from the start-of-operations date reported in the Payment Service Providers Registry application. The requested data will be reported in an aggregated manner and must correspond to immediate transfers where the source account and the destination account are held at the same reporting entity or payment service provider. Amounts will be recorded in thousands without decimals. For rounding purposes, values will be incremented by one unit when the first digit of the fractions is equal to or greater than 5, discarding the latter if they are lower. Amounts corresponding to foreign currency operations must be expressed in United States dollars. Foreign currencies other than the US dollar will be previously converted to this currency using the exchange rates communicated by the Trading Desk of the Bank of the Argentine Republic. The information will be submitted in accordance with the regulations on "Submission of Information to the Bank of the Argentine Republic". B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 31 – INTRA-ENTITY IMMEDIATE TRANSFERS Version: 1st. COMMUNICATION “A” 8427 Validity:
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II – PARTICULAR INSTRUCTIONS
The number of operations and amount must be reported regarding immediate transfers included in the 3.0 Transfers scheme, where the source and destination accounts –checking or payment– are held at the same reporting entity or payment service provider, grouped monthly according to the attributes detailed in the "Information Model" of point III. In accordance with the information model of point III. a), only those immediate transfers –as defined in point VI. "Types of transfers"– that are carried out between CBU (Unified Bank Accounts) belonging to the same financial entity must be submitted. Operations attributable to its role as a sponsoring bank when performing this function with a PSPCP must be included. For its part, in accordance with the information model provided in point III. b), only those immediate transfers –also according to the definitions of the aforementioned point VI.– that are carried out between CVU (Payment Accounts) belonging to clients of the same PSPCP must be included. In this framework, all operations carried out within the PSPCP itself will be reported, both those made within a collecting account and between different collecting accounts –in the same financial entity or in different financial entities–. The following fund movements –both debits and credits– that are not immediate transfers are excluded from this R.I.:

• yields, subscriptions or redemptions of common investment funds (of any type);
• credits or loan installment payments; and
• any other operations that do not specifically fall within the nature of the 3.0 Transfers scheme, described in point VI. "Types of transfers".
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III. INFORMATION MODEL
a) Information to be submitted by financial entities Code | Item | Concept | Types of transfers (Table 1) | Currency code (Table 2) | Total number of operations | Total amount 1010000 | From sponsored PSPCP CBU 1010100 | From sponsored PSPCP CBU to another sponsored PSPCP CBU 1010200 | From sponsored PSPCP CBU to other CBUs 1020000 | From other CBUs 1020100 | From other CBUs to sponsored PSPCP CBU 1020200 | From other CBUs to other CBUs () () The USD code applies only to "push" immediate transfers b) Information to be submitted by payment service providers offering a payment account Code | Item | Concept | Types of transfers (Table 1) | Involvement of an administrator (Table 3) | Total number of operations | Total amount 2010000 | From CVU to CVU 2010100 | From CVU to CVU within the same collecting CBU 2010200 | From CVU to CVU between different collecting CBUs within the same financial entity 2010300 | From CVU to CVU between different collecting CBUs in different financial entities B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 31 – INTRA-ENTITY IMMEDIATE TRANSFERS Version: 1st. COMMUNICATION “A” 8427 Validity:
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IV. COMPLEMENTARY TABLES
TABLE 1: Types of transfers
Code | Description
6 | "Push" immediate transfers
7 | "Pull" immediate transfers
8 | Payments with transfer (PCT)
TABLE 2: Currency code
Code | Description
ARS | Argentine Pesos
USD | United States Dollars
TABLE 3: Involvement of an administrator
Code | Description
1 | An immediate transfer administrator is involved (e.g., Coelsa, Newpay, Link, others) 2 | No immediate transfer administrator is involved (resolved internally by the PSPCP) B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 31 – INTRA-ENTITY IMMEDIATE TRANSFERS Version: 1st. COMMUNICATION “A” 8427 Validity:
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V. DESCRIPTION OF REQUESTED CONCEPTS
For financial entities:
1010000: Transfers sent from checking accounts (CBU) whose holders are PSPCP for which the entity acts as sponsor/patron, destined to checking accounts in the same reporting entity, according to the following breakdown:
1010100 - From sponsored PSPCP CBU to another sponsored PSPCP CBU: transfers sent to checking accounts belonging to the same PSPCP or other PSCPs for which the entity also acts as sponsor/patron. 1010200 - From sponsored PSPCP CBU to other CBUs: transfers sent to checking accounts not included in item 1010100. 1020000: Transfers sent from checking accounts of the reporting entity not included in item 1010000, destined to checking accounts in the same reporting entity, according to the following breakdown:
1020100 - From other CBUs to sponsored PSPCP CBU: transfers sent to checking accounts of PSCPs for which the entity acts as sponsor/patron.
1020200 - From other CBUs to other CBUs: transfers sent between checking accounts of the reporting entity not included in item 1020100 For PSPCP:
2010000: Transfers sent from payment accounts (CVU) of PSPCP clients destined to payment accounts of clients in the same PSPCP, according to the following breakdown:
2010100 - From CVU to CVU within the same collecting CBU: transfers sent to other payment accounts administered by the same PSPCP, in a single collecting account in a specific financial entity (same collecting CBU in a financial entity). 2010200 - From CVU to CVU between different collecting CBUs within the same financial entity: transfers sent to other payment accounts administered by the same PSPCP, in different collecting accounts within the same financial entity (different collecting CBUs in the same financial entity). 2010300 - From CVU to CVU between different collecting CBUs in different financial entities: transfers sent to other payment accounts administered by the same PSPCP, in different collecting accounts in different financial entities (different collecting CBUs in different financial entities). B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 31 – INTRA-ENTITY IMMEDIATE TRANSFERS Version: 1st. COMMUNICATION “A” 8427 Validity:
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VI. TYPES OF TRANSFERS
"Push" immediate transfers: fund disbursements that debit the ordering client's account -checking or payment- and credit the receiving client's account -checking or payment- instantaneously. "Pull" immediate transfers: fund requests or orders that allow, through the debit of the requesting client's account -checking or payment- and prior authorization or consent, whether tacit or explicit, the immediate crediting of funds in the requesting client's account -checking or payment-. Payment with transfer (PCT): immediate transfers used to make a payment for the acquisition of goods and/or services with the participation of an acceptor. The acceptor offers merchants tools to collect payment using this means. PCTs have commercial rules different from the rest of immediate transfers. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 31 – INTRA-ENTITY IMMEDIATE TRANSFERS Version: 1st. COMMUNICATION “A” 8427 Validity:
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