Circular CONAU 1-1648: Adjustments to the Chart of Accounts and Information Regimes

"AÑO DE LA DEFENSA DE LA VIDA, LA LIBERTAD Y LA PROPIEDAD" COMUNICACIÓN “A” 8130 08/11/2024 TO FINANCIAL ENTITIES:
Ref.: Circular
CONAU 1-1648:
Adjustments to the Chart of Accounts and Information Regimes.
___________________________________________________________________________ We address you to communicate the modifications made to the Chart of Accounts as a consequence of the provisions disseminated through Communication “A” 8119. In this regard, the following accounting items have been enabled:

• 141437 – Debtors from securities pledge operations with placing entities
• 141224 – Accrued interest receivable from securities pledge operations with placing entities
• 511121 – Interest from securities pledge operations with placing entities
  Consequently, adjustments were made related to the reporting of this operation in the Monthly Accounting Information Regime: Statement of Consolidation of Local Entities with Significant Affiliates and Subsidiaries in the Country and Abroad, in the Quarterly/Annual Supervision Information Regime, and in the Financial Statements Information Regime for Quarterly/Annual Publication. Likewise, the Correspondence Tables for the aforementioned Quarterly/Annual Information Regimes were adjusted with the incorporation of the new accounting items. Finally, other adjustments were incorporated related to the Statement of Cash Flows and Annex Q “Opening of Results” in the Financial Statements Information Regime for Quarterly/Annual Publication. We greet you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Chief Manager of Information Regime and Information Centers Estela M. del Pino Suárez Deputy General Manager of Information Regime and Protection of Users of Financial Services

ANNEX

-1-
141437 141224 511121
B.C.R.A. ADDITIONS
Annex to
Comm. “A”
8130

140000 Other credits from financial intermediation 141000 In pesos - Residents in the country 141100/400 Capitals 141104 Non-financial debtors from active repos of public securities - Capitals 141116 Non-financial debtors from active repos of foreign currency - Capitals 141118 Financial debtors from sales of foreign currency for spot settlement 141120 Forward purchases of public securities at fair value from repo operations 141124 Forward purchases from other repo operations 141125 Non-financial debtors from other active repos - Capitals 141126 Financial debtors from sales of public securities for spot settlement 141127 Overdrafts in clearing houses in the interior 141129 Financial debtors from other spot sales for settlement 141131 Securities swap 141133 Advances for payment of pensions and retirement benefits 141134 Financial debtors from active repos of public securities – Capitals 141135 Financial debtors from active repos of foreign currency - Capitals 141136 Other payments on behalf of third parties 141139 Accepted bills and purchased deposit certificates 141141 Accrued commissions receivable 141142 Central Bank of the Argentine Republic - Reciprocal Credits - Pending Reimbursements 141143 Financial debtors from active repos of public securities with the B.C.R.A. – Capitals 141144 Financial debtors from active repos of M.R.I. with the B.C.R.A. – Capitals 141148 Central Bank of the Argentine Republic - Pending reimbursements for payments of income and amortization of national public securities 141153 Central Bank of the Argentine Republic - Special guarantee accounts 141154 Various 141155 Call options taken 141156 Put options taken 141169 Central Bank of the Argentine Republic - Unavailable deposits from currency operations 141170 Central Bank of the Argentine Republic - Other unavailable deposits 141176 Financial debtors from other active repos - Capitals 141185 Non-financial debtors from sales of public securities for spot settlement 141186 Non-financial debtors from sales of foreign currency for spot settlement 141187 Non-financial debtors from other spot sales for settlement 141191 Central Bank of the Argentine Republic - Various 141192 (Unapplied collections) 141195 Deposit Insurance S.A.- Advances of the Contribution to the Deposit Guarantee Fund 141196 (Other unapplied collections) 141197 Other financings 141201 Other accrued interest receivable 141220 Compensatory interest accrued receivable for Loans destined to the Deposit Guarantee Fund 141221 Accrued interest receivable from active repos 141222 Accrued interest receivable from active repos with the B.C.R.A. 141223 Accrued interest and other concepts receivable from financial assets with credit value impairment 141224 Accrued interest receivable from securities pledge operations with placing entities 141250 Accrued adjustments receivable for other credits from financial intermediation -computable under the rules on "Classification of Debtors"- with CER clause 141251 Accrued
adjustments receivable for other credits from financial intermediation -not computable under the rules on "Classification of Debtors"- with CER clause 141301 (Provision for uncollectibility risk) 141307 (Provision for uncollectibility risk – IFRS proration) 141401 Deposit Insurance S.A.- Loans destined to the Deposit Guarantee Fund 141402 Debit balances related to forward operations of foreign currency payable in pesos 141403 Debit balances related to forward operations of public securities 141404 Debit balances related to other forward operations B.C.R.A. CHART OF ACCOUNTS Version: 4th COMMUNICATION “A” 8130 Validity:
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141405 Debit balances related to fixed-to-variable interest rate swaps 141406 Debit balances related to variable-to-fixed interest rate swaps 141407 Trust in guarantee 141413 Forward purchases of public securities at amortized cost from repo operations 141433 Forward purchases of monetary regulation instruments from repo operations 141434 Administration Services for portfolio transfer 141435 Continued involvement of derecognized financial assets 141436 Cumulative change in VR for hedges 141437 Debtors from securities pledge operations with placing entities 142000 In pesos - Residents abroad 142100 Capitals 142104 Forward purchases of public securities at fair value from repo operations 142106 Forward purchases from other repo operations 142108 Debtors from active repos - Capitals 142111 Debtors from spot sales for settlement 142154 Various 142155 Call options taken 142156 Put options taken 142157 Debit balances related to foreign currency forward operations payable in pesos 142158 Debit balances related to forward operations of public securities 142159 Debit balances related to other forward operations 142160 Debit balances related to fixed-to-variable interest rate swaps 142161 Debit balances related to variable-to-fixed interest rate swaps 142192 (Unapplied collections) 142196 (Other unapplied collections) 142201 Accrued interest receivable 142221 Accrued interest receivable from active repos 142222 Accrued interest and other concepts receivable from financial assets with credit value impairment 142301 (Provision for uncollectibility risk) 142305 (Provision for uncollectibility risk – IFRS proration) 142413 Forward purchases of public securities at amortized cost from repo operations 142433 Forward purchases of monetary regulation instruments from repo operations 142434 Administration Services for portfolio transfer 142435 Continued involvement of derecognized financial assets 142436 Cumulative change in VR for hedges 145000 In foreign currency - Residents in the country 145100 Capitals 145105 Forward purchases of public securities at fair value from repo operations 145106 Financial debtors from active repos of M.R.I. with the B.C.R.A. – Capitals 145110 Forward purchases from other repo operations 145112 Forward purchases of foreign currency from passive repos 145113 Call options taken 145114 Put options taken 145115 Non-financial debtors from active repos of foreign currency - Capitals 145116 Non-financial debtors from other active repos - Capitals 145120 Non-financial debtors from active repos of public securities - Capitals 145125 Financial debtors from other active repos - Capitals 145129 Financial debtors from active repos of public securities with the B.C.R.A. – Capitals 145131 Securities swap 145132 Non-financial debtors from sales of public securities for spot settlement 145133 Non-financial debtors from sales of foreign currency for spot settlement 145134 Non-financial debtors from other spot sales for settlement 145136 Payments on
behalf of third parties Version: 4th COMMUNICATION “A” 8130 Validity:
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B.C.R.A. CHART OF ACCOUNTS

511105 Result from refinancing of financial assets 511106 Result from sale or derecognition of private securities 511107 Interest from personal loans 511108 Interest from active repos with the B.C.R.A. 511109 Interest from transferred advances not derecognized 511110 Interest from transferred documents not derecognized 511111 Interest from transferred mortgage loans not derecognized 511112 Interest from transferred pledge loans not derecognized 511113 Interest from transferred personal loans not derecognized 511114 Interest from transferred credit cards not derecognized 511115 Interest from other transferred loans not derecognized 511116 Interest from transferred financial leases not derecognized 511117 Adjustment for transferred UVA loans not derecognized 511118 Adjustment for transferred UVI loans not derecognized 511119 Adjustment for transferred UVA financial leases not derecognized 511120 Interest and other concepts from financial assets with credit value impairment 511121 Interest from securities pledge operations with placing entities Results from measurement at fair value with change in results 511501 Results from forward operations of public securities 511502 Results from forward operations of private securities 511503 Results from forward operations of foreign currency 511504 Results from other forward operations 511505 Results from public securities 511506 Result from certificates of participation in financial trusts 511507 Result from debt securities of financial trusts 511508 Result from debentures 511509 Result from subordinated obligations 511510 Result from other private securities 511511 Result from call options taken 511512 Result from put options taken 511513 Result from call options written 511514 Result from put options written 511515 Result from interest rate swaps 511516 Result from loans 511517 Result from other credits from financial intermediation 511518 Result from Other Obligations from Financial Intermediation 511519 Result from issued subordinated obligations 511520 Adjustment from reclassification of public securities 511521 Adjustment from reclassification of private securities 511522 Adjustment from reclassification of loans 511523 Adjustment from reclassification of Other Credits from Financial Intermediation 511524 Result from derecognition or substantial modification of financial liabilities 511531 Results of the hedged item that are Financial Assets at fair value with changes in P&L – Fair Value Hedge 511532 Result of other hedged items – Fair Value Hedge 511533 Adjustment from adoption of fair value with changes in P&L for public securities 511534 Adjustment from adoption of fair value with changes in P&L for private securities 511535 Adjustment from adoption of fair value with changes in P&L for loans 511536 Adjustment from adoption of fair value with changes in P&L for Other Credits from Financial Intermediation 511537 Results of hedging instruments – Cash Flow Hedge – Adjustment from reclassification
511538 Results of hedging instruments – Hedges of net investments in foreign businesses – Adjustment from reclassification 511539 Exchange difference from conversion of financial statements – Adjustment from reclassification B.C.R.A. CHART OF ACCOUNTS Version: 5th COMMUNICATION “A” 8130 Validity:
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Entity Name:
Corresponding to: / /
Concepts Balance of head office and local branches Balance of affiliates operating abroad Eliminations Total head office branches and affiliates Balance of significant subsidiaries to consolidate Eliminations Consolidated Balance Affiliate ... Affiliate ... Affiliate ... (´) (´) (´) Total Other credits from financial intermediation Central Bank of the Argentine Republic Debtors from spot sales for settlement, active repos and pledges Financial assets delivered as collateral Financial derivative instruments Other financial assets included in the Debt Classification Rules Other financial assets not included in the Debt Classification Rules Accrued interest and adjustments receivable not included in the Debt Classification Rules Accrued interest and adjustments receivable included in the Debt Classification Rules (Other unapplied collections) IFRS Adjustment (Provisions) Credits from financial leases Credits from financial leases Accrued interest and adjustments receivable IFRS Adjustment (Provisions) Participations in other companies In financial entities Others (Value impairment) B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 7 - STATEMENT OF CONSOLIDATION OF LOCAL ENTITIES WITH AFFILIATES AND SIGNIFICANT SUBSIDIARIES IN THE COUNTRY AND ABROAD (I.R. – E.C.) Version: 8th COMMUNICATION “A” 8130 Validity:
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Entity Name:
Corresponding to the quarter / year ended: / / Concepts Balance of head office and local branches Balance of affiliates operating abroad Eliminations Total head office branches and affiliates Balance of entities to consolidate Eliminations Consolidated Balance Affiliate ... Affiliate ... Affiliate ... (´) (´) (´) Total Other credits from financial intermediation Central Bank of the Argentine Republic Debtors from spot sales for settlement, active repos and pledges Financial assets delivered as collateral Financial derivative instruments Other financial assets included in the Debt Classification Rules Other financial assets not included in the Debt Classification Rules Accrued interest and adjustments receivable not included in the Debt Classification Rules Accrued interest and adjustments receivable included in the Debt Classification Rules (Other unapplied collections) IFRS Adjustment (Provisions) Credits from financial leases Credits from financial leases Accrued interest and adjustments receivable IFRS Adjustment (Provisions) Participations in other companies In financial entities Others (Value impairment) B.C.R.A. INFORMATION REGIME FOR SUPERVISION (I.R. – S.) 2 - STATEMENT OF CONSOLIDATION OF LOCAL ENTITIES WITH AFFILIATES AND OTHER ENTITIES IN THE COUNTRY AND ABROAD Version: 5th COMMUNICATION “A” 8130 Validity:
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ITEM SUBITEM ACCOUNT CORRESPONDENCE
OCIF BCRA 141153 141142 141148 141169 141170 141191 141407 145153 145185 145191 145407 Debtors from spot sales for settlement, active repos and pledges 141104 141116 141118 141125 141126 141129 141134 141135 141143 141144 141176 141185 141186 141187 141221 141222 141224 141437 142108 142111 142221 145106 145115 145116 145120 145125 145129 145132 145133 145134 145143 145146 145152 145155 145156 145221 145222 146108 146111 146221 Financial assets delivered as collateral 141120 141124 141413 141433 142104 142106 142413 142433 145105 145110 145112 145413 145426 146104 146106 146197 Financial derivative instruments 141155 141156 141402 141403 141404 141405 141406 142155 142156 142157 142158 142159 142160 142161 145113 145114 145186 145187 145188 145189 145190 146115 146116 146117 146118 146119 146155 146156 Other financial assets included in the DCR 141131 141136 141139 141141 141154 141197 142154 145131 145136 145139 145141 145154 145197 146136 146139 146141 146154 Other financial assets not included in the DCR 141127 141133 141195 141401 145151 145195 141434 141435 141436 142434 142435 142436 145434 145435 145436 146434 146435 146436 Int. and adj. inc. DCR 141201 141223 141250 142201 142222 145201 145223 146201 146222 Int. and adj. not inc. DCR 141220 141251 145202 (Unapplied collections) 141192 142192 145192 146192 141196 142196 145196 146196 IFRS Adjustment 148001 149001 (Provisions) 141301 141307 142301 142305 145301 145307 146301 146307 B.C.R.A. INFORMATION REGIME FOR SUPERVISION (I.R. – S.) 2 - STATEMENT OF CONSOLIDATION OF LOCAL ENTITIES WITH AFFILIATES AND OTHER ENTITIES IN THE COUNTRY AND ABROAD Version: 4th COMMUNICATION “A” 8130 Validity:
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ITEM SUBITEM ACCOUNT CORRESPONDENCE
Financial Income
(continued)
Net result of public and private securities 511021 511041 511042 511057 511087 511088 511095 511096 511099 511106 511505 511506 511507 511508 511509 511510 511520 511521 511533 511534 515021 515041 515042 515057 515087 515095 515096 515099 515106 515505 515506 515507 515508 515509 515510 515520 515521 515533 515534 521088 521096 521097 521101 521107 521505 521506 521507 521508 521509 521510 521520 521521 521533 521534 525596 525097 525101 525107 525505 525506 525507 525508 525509 525510 525520 525521 525533 525534 Net result from options 511511 511512 511513 511514 515511 515512 515513 515514 521511 521512 521513 521514 525511 525512 525513 525514 Other financial income 511007 511027 511058 511061 511065 511091 511097 511098 511101 511102 511103 511104 511105 511108 511121 511501 511502 511503 511504 511515 511516 511517 511518 511519 511522 511523 511524 511531 511532 511535 511536 511537 511538 511539 511540 511541 511542 515034 515035 515058 515065 515070 515091 515097 515098 515101 515102 515103 515104 515105 515108 515501 515502 515503 515504 515515 515516 515517 515518 515519 515522 515523 515524 515531 515532 515535 515536 515537 515538 515539 515540 515541 515542 Gold and foreign currency exchange diff. 515910 Financial Expenses Int. on checking accounts 521062 525062 Int. on savings accounts 521063 525063 Interest on time deposits 521064 525064 Int on interfin. loans 521067 525067 Int. on other fin. of Fin. Ent. 521037 525010 B.C.R.A. INFORMATION REGIME FOR SUPERVISION (I.R. – S.) 2 - STATEMENT OF CONSOLIDATION OF LOCAL ENTITIES WITH AFFILIATES AND OTHER ENTITIES IN THE COUNTRY AND ABROAD Version: 5th COMMUNICATION “A” 8130 Validity:
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5.1. Detail of concepts
300000/M
Includes the total of contractual cash inflows including interest payments from current exposures that do not present any delay. 310000/M Secured credit - includes active repo operations, pledges and those in which securities are borrowed (“securities borrowing”) for the following assets (point 5.2.1. of the rules on “Liquidity Coverage Ratio”). 311000/M Assets that qualify in the HQLA - regardless of whether they cover short positions or not (point 5.2.1.1. of the rules on “Liquidity Coverage Ratio”). Value 1: Includes the amounts granted in these operations. Value 2: Includes the market value of the securities received in these operations. 312000/M Assets that do not qualify in the HQLA and do not cover short positions (point 5.2.1.2. of the rules on “Liquidity Coverage Ratio”) Value 1: Includes the amounts granted in these operations. Value 2: Includes the market value of the securities received in these operations. 320000/M Margin loans backed by collateral assets that do not qualify in the HQLA (point 5.2.1.3. of the rules on “Liquidity Coverage Ratio”). 321000/M If the collateral is not used to cover short positions. Value 1: Includes the amounts granted in these operations. Value 2: Includes the market value of the securities received in these operations. 322000/M If the collateral is used to cover short positions. Value 1: Includes the amounts granted in these operations. Value 2: Includes the market value of the securities received in these operations. 330000/M Collateral obtained through active repo and pledge operations or in which securities are borrowed or by “swaps” of collateral assets maturing within the 30-day horizon, which are reused to cover short positions that could extend beyond 30 days (point 5.2.1.4. of the rules on “Liquidity Coverage Ratio”). Value 1: Includes the amounts granted in these operations. Value 2: Includes the market value of the securities received in these operations. Version: 4th COMMUNICATION “A” 8130 Validity:
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B.C.R.A.
INFORMATION REGIME FOR SUPERVISION (I.R. – S.)
9 – MEASUREMENT AND MONITORING OF LIQUIDITY RISK
Section 5. Inflows

6.3. Inflows
INFLOWS
CODE CONCEPTS
Last day
Month
1 2 3
300000/M Cash inflows
310000/M Secured credit
311000/M Assets that qualify in the HQLA
312000/M Assets that do not qualify in the HQLA 320000/M Margin loans 321000/M If collateral is not used to cover short positions 322000/M If collateral is used to cover short positions 330000/M Collateral obtained through active repo and pledge operations, securities lending or “swaps” 340000/M Credit facilities, liquidity or other contingent financing facilities 350000/M Other inflows based on counterparty 351000/M Inflows from retail and SME customers 352000/M Inflows receivable from non-financial wholesale counterparties 353000/M Amounts receivable from financial entities and others 354000/M Inflows from securities and positions held in segregated accounts 355000/M Operational deposits held in other entities 360000/M Cash inflows from operations with derivatives 370000/M Other contractual cash inflows B.C.R.A. INFORMATION REGIME FOR SUPERVISION (I.R. – S.) 9 – MEASUREMENT AND MONITORING OF LIQUIDITY RISK
Section 6. Information Models
Version: 4th COMMUNICATION “A” 8130 Validity:
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-Appendix H. Concentration of deposits.Includes capital, exchange rate differences, accrued interest payable, and adjustments corresponding to third-party deposits.-Appendix I. Breakdown of financial liabilities by remaining maturities.Amounts will be reported according to the contractual conditions of financial liabilities based on remaining maturities. That is, total contractual flows (not just considering accrued interest and other accessories) must be distributed within the maturities specified in the appendix.VIII. Other disclosures required by IFRS.Includes all information required by IFRS not included in other blocks of complementary information. It must be shown with a breakdown that allows identifying the various aspects included.Individual or separate Financial Statements will be supplemented by the following appendix:-Appendix J. Movement of provisions.It is necessary to record, according to the breakdown provided, the balances of provisions at the beginning of the fiscal year re-expressed in closing currency, as well as increases, decreases - whether due to derecognition or applications - re-expressed in closing currency, and the balance at the end of the fiscal year.IX. Breakdown of the Income Statement.Includes the information requested by paragraphs 20 and 20A of IFRS 7, as well as a greater breakdown of certain items not included in the Income Statement.This information is supplemented by Appendix Q. Breakdown of Results, which will be completed for consolidated (or individual) and separate Financial Statements.The amount of net gains and losses for the items detailed in the tables below will be disclosed:-Measurement of financial assets and liabilities measured at fair value through profit or loss:Net results corresponding to financial assets or financial liabilities designated as such at initial recognition or subsequently in accordance with paragraph 6.7.1 of IFRS 9, and those of financial assets or financial liabilities that have been mandatorily measured at fair value through profit or loss in accordance with IFRS 9, will be reported separately.For financial liabilities designated as at fair value through profit or loss, the amount of gains or losses recognized in Other Comprehensive Income and the amount recognized in profit or loss for the period will be recorded separately.B.C.R.A.INFORMATION REGIME - FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (I.R. – P.)GENERAL PROCEDURAL RULESVersion: 3rd. COMMUNICATION “A” 8130 Effective Date:01/10/2024 Page 11Concepts Notes Annual Period InterimPeriod2Period1Reporting PeriodClosing PeriodASSETCash and Deposits in BanksCashFinancial entities and correspondentsBCRAOthers in the country and abroadOthersDebt securities at fair value through profit or lossDerivative instrumentsRepurchase agreements and collateralized loansOther financial assetsLoans and other financingNon-Financial Public SectorB.C.R.A.Other Financial EntitiesNon-Financial Private Sector and ResidentsabroadOther
Debt SecuritiesFinancial assets delivered as collateralCurrent income tax assetsInvestments in Equity InstrumentsInvestment in subsidiaries, associates and joint venturesProperty, plant and equipmentIntangible assetsDeferred income tax assetsOther non-financial assetsNon-current assets held for saleTOTAL ASSETB.C.R.A.INFORMATION REGIME - FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (I.R. – P.)Statement of Financial PositionVersion: 2nd. COMMUNICATION “A” 8130 Effective Date:01/10/2024 Page 1B.C.R.A.INFORMATION REGIME – FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (I.R. – P.)Statement of Cash FlowsConcepts Notes Period 2 Period 1CASH FLOWS FROM OPERATING ACTIVITIESProfit for the period before Income TaxAdjustment for total monetary result of the periodAdjustments to obtain flows from operating activities: Amortizations and impairments Charge for uncollectibility Other adjustmentsNet increases / decreases from operating assets: Debt securities at fair value through profit or loss Derivative instruments Repurchase agreements and collateralized loans Loans and other financing Non-Financial Public Sector Other Financial Entities Non-Financial Private Sector and Residents abroad Other Debt Securities Financial assets delivered as collateral Investments in Equity Instruments Other assetsNet increases / decreases from operating liabilities: Deposits Non-Financial Public Sector Financial Sector Non-Financial Private Sector and Residents abroad Liabilities at fair value through profit or loss Derivative instruments Repurchase agreements and collateralized loans Other liabilitiesCollections / payments for Income TaxTOTAL OPERATING ACTIVITIES (A)Version: 4th. COMMUNICATION “A” 8130 Effective Date:01/10/2024 Page 1Concepts Notes Period 2 Period 1CASH FLOWS FROM INVESTING ACTIVITIESPayments: Purchase of PPE, intangible assets and other assets Purchase of debt or equity instruments issued by other entities Obtaining control of subsidiaries or other businesses Other payments related to investing activities…Collections: Sale of PPE, intangible assets and other assets Sale and redemption of debt or equity instruments issued by other entities Loss of control of subsidiaries or other businesses Other collections related to investing activities…TOTAL INVESTING ACTIVITIES (B)CASH FLOWS FROM FINANCING ACTIVITIESPayments: Dividends Acquisition or redemption of own equity instruments Non-subordinated negotiable obligations Central Bank of the Argentine Republic Financing from local financial entities Subordinated obligations Changes in participation in subsidiaries that do not result in loss of control Other payments related to financing activities…Collections: Issuance of own equity instruments Non-subordinated negotiable obligations Central Bank of the Argentine Republic Financing from local financial entities Changes in participation in subsidiaries that do not result in loss of controlSubordinated obligations Other collections related to financing
activities…TOTAL FINANCING ACTIVITIES (C)EFFECT OF EXCHANGE RATE VARIATIONS (D)EFFECT OF MONETARY RESULT OF CASH AND EQUIVALENTS (E)TOTAL VARIATION OF CASH FLOWSNET INCREASE/(DECREASE) IN CASH AND EQUIVALENTS (A+B+C+D+E)CASH AND EQUIV. AT THE BEGINNING OF THE FY RE-EXPRESSEDCASH AND EQUIVALENTS AT THE END OF THE FISCAL YEARB.C.R.A.INFORMATION REGIME – FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (I.R. – P.)Statement of Cash FlowsVersion: 3rd. COMMUNICATION “A” 8130 Effective Date:01/10/2024 Page 2ConceptsAmortized CostFV with changes in OCIFV with changes in profit or lossFair Value HierarchyInitially designated or in accordance with 6.7.1. of IFRS 9Mandatory measurementLevel1Level2Level3FINANCIAL ASSETSCash and deposits in BanksCashFinancial Entities and correspondentsOthersDebt securities at fair value through profit or lossDerivative instrumentsRepurchase agreements and collateralized loansCentral Bank of the Argentine RepublicOther Financial EntitiesOther financial assetsLoans and other financingNon-Financial Public SectorB.C.R.A.Other Financial EntitiesNon-Financial Private Sector and Residents abroadAdvancesDocumentsMortgagePledgePersonalCredit CardsFinancial LeasesOthersOther Debt SecuritiesFinancial assets delivered as collateralInvestments in Equity InstrumentsTOTAL FINANCIAL ASSETSB.C.R.A.INFORMATION REGIME - FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (I.R. – P.)Appendix P. Categories of Financial Assets and LiabilitiesVersion: 3rd. COMMUNICATION “A” 8130 Effective Date:01/10/2024 Page 1ConceptsNet Financial Income/(Expense)OCIInitially designated or in accordance with 6.7.1. of IFRS 9Mandatory measurementBy measurement of financial assets at fair value through profit or loss Result of public securities Result of private securities Result of financial derivative instruments Forward transactions Interest rate swaps Options Result of other financial assets Result of loans and other financing To the Financial Sector Advances Documents Mortgage Pledge Personal Credit Cards OthersBy investments in Equity InstrumentsResult from sale or derecognition of financial assets at fair valueBy measurement of financial liabilities at fair value through profit or lossResult of financial derivative instruments Forward transactions Interest rate swaps OptionsResult of other financial liabilitiesResult of negotiable obligations issuedResult of subordinated negotiable obligationsTOTALB.C.R.A.INFORMATION REGIME – FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (I.R. – P.)Appendix Q. Breakdown of ResultsVersion: 4th. COMMUNICATION “A” 8130 Effective Date:01/10/2024 Page 1Interest and adjustments for applying the effective interest rate of financial assets measured at amortized costFinancial Income/(Expense)Interest incomefor cash and deposits in banksfor private securitiesfor public securitiesfor other financial assetsfor loans and other financingTo the Financial SectorAdvancesDocumentsMortgagePledgePersonalCredit CardsFinancial
LeasesOthersfor repurchase agreements and collateralized loansCentral Bank of the Argentine RepublicOther Financial EntitiesTOTALInterest expensesfor DepositsCurrent accountsSavings accountsFixed-term deposits and term investmentsOthersfor financing received from BCRA and other financial institutionsfor repurchase agreements and collateralized loansCentral Bank of the Argentine RepublicOther Financial Entitiesfor other financial liabilitiesfor negotiable obligations issuedfor other subordinated negotiable obligationsTOTALB.C.R.A.INFORMATION REGIME – FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (I.R. – P.)Appendix Q. Breakdown of ResultsVersion: 4th. COMMUNICATION “A” 8130 Effective Date:01/10/2024 Page 2ConceptsBalances at the beginning of period 2ECL for the next 12 monthsECL for the remaining life of the financial assetMonetary result generated by provisionsBalance at the end of period 2FI with signif. increase in credit riskFI with credit impairmentFI with purchased or originated credit impairmentSimplified approach ()Repurchase agreements and collateralized loansOther financial assetsLoans and other financing Other Financial EntitiesSPNF and Res. abroad Advances Documents Mortgage Pledge Personal Credit Cards Financial Leases OthersOther debt securitiesOther non-financial assets ()Contingent commitmentsTOTAL PROVISIONS() Simplified approach for accounts receivable, contract assets and lease receivables.() Only applicable for contract assetsB.C.R.A.INFORMATION REGIME – FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (I.R. – P.)Appendix R. Value adjustment for losses – Provisions for uncollectibility riskVersion: 4th. COMMUNICATION “A” 8130 Effective Date:01/10/2024 Page 1ASSETCash and Depositsin BanksCash 111001 111003 111007 111009 112001 115001 115003 115005115009 116003 116005 116009Financial entities andcorrespondentsBCRA 111015 111023 111025 115015Others in the country andabroad111016 111017 111019 111021 112019 115017 115018 115019116017 116018 116019 116021Others 111011 115010 115020 116010 116022Debt securities at fair value through profit or loss121003 121019 121020 121023 121024 121027 121031 121056121060 121092 125003 125019 125020 125023 125031 125036125039 126003 126010Derivative Instruments141155 141156 141402 141403 141404 141405 141406 142155142156 142157 142158 142159 142160 142161 145113 145114145186 145187 145188 145189 145190 146115 146116 146117146118 146119 146155 146156Repurchase agreements and collateralized loans141104 141116 141125 141134 141135 141143 141144 141176141221 141222 141224 141437 142108 142221 145106 145115145116 145120 145125 145129 145143 145146 145221 145222146108 146221 148001 149001*(*) Attributable amount of the account to the corresponding item.B.C.R.A.INFORMATION REGIME – FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (I.R. – P.)Correspondence table between items of the Statement of Financial Position and the Statement of Comprehensive Income with Chart of Accounts
codesVersion: 6th. COMMUNICATION “A” 8130 Effective Date:01/10/2024 Page 1INCOME STATEMENTNet interest incomeInterest income511002 511003 511004 511007 511009 511013 511014 511021511027 511041 511042 511047 511048 511049 511050 511051511052 511053 511054 511055 511057 511059 511061 511064511087 511107 511108 511109 511110 511111 511112 511113511114 511115 511116 511120 511121 515002 515004 515006515007 515009 515021 515034 515035 515041 515042 515047515048 515049 515050 515051 515052 515053 515054 515055515057 515064 515070 515087 515107 515108 515109 515110515111 515112 515113 515114 515115 515116 515117Adjustment income511071 511072 511073 511075 511076 511077 511088 511089511090 511117 511118 511119Interest expenses521001 521003 521007 521009 521022 521023 521036 521037521062 521063 521064 521065 521067 521074 521089 521090521108 521109 521113 525001 525003 525004 525009 525010525042 525043 525062 525063 525064 525065 525067 525089525090 525108 525109Adjustment expenses 521072 521073 521080 521088 521091 521092 521093 521110521111 521112Net commission incomeCommission income541003 541006 541007 541009 541010 541011 541012 541013545004Commission expenses 551003 551015 555003B.C.R.A.INFORMATION REGIME – FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (I.R. – P.)Correspondence table between items of the Statement of Financial Position and the Statement of Comprehensive Income with Chart of Accounts codesVersion: 9th. COMMUNICATION “A” 8130 Effective Date:01/10/2024 Page 8