Circular CONAU 1-1650: Update of Consolidated Texts under Decree 953/24

"AÑO DE LA DEFENSA DE LA VIDA, LA LIBERTAD Y LA PROPIEDAD" COMUNICACIÓN “A” 8140 02/12/2024 TO FINANCIAL ENTITIES, TO EXCHANGE OPERATORS, TO PAYMENT SERVICE PROVIDERS THAT OFFER PAYMENT ACCOUNTS:
Ref.: Circular
CONAU 1-1650:
Decree 953/24. Update of consolidated texts.
___________________________________________________________________________ We address you in accordance with what is provided for in Decree 953/24 – dissolution of the Federal Administration of Public Revenue (AFIP) and creation of the Revenue and Customs Control Agency (ARCA) – to deliver to you in the Annex the sheets that, in replacement of those previously provided, must be incorporated into the corresponding consolidated texts of the Procedural Rules of the following Informational Regimes:

• S.I. Semi-Annual/Annual Accounting Information for Exchange Houses and Agencies
• Chart of Accounts for Financial Entities
• S.I. Monthly Accounting / Minimum Cash and Application of Resources
• S.I. Monthly Accounting / Database Registry
• S.I. Monthly Accounting / Institutional Information of Financial and Exchange Entities
• S.I. for Supervision / Information on Complementary Data
• S.I. for Supervision / Liquidity Risk Monitoring Tools
• S.I. for Supervision / Registry of Financial Entities Obligated to Report Information for International Tax Cooperation
  We salute you attentively.
  CENTRAL BANK OF THE ARGENTINE REPUBLIC
  Rodrigo J. Danessa Estela M. del Pino Suárez
  Main Manager of Informational Regime and
  Information Centers
  Deputy General Manager of Informational Regime and Protection of Users of Financial Services
  ANNEX

ANNEX A - INVESTMENTS.
With respect to public and private securities with quotation, the coding of the Caja de Valores S.A. will be taken into account. The total Book Balances must match the respective items of the Statement of Financial Position (without deducting provisions).
ANNEX B - Goods for sale
Goods for sale must be detailed, indicating concept, quantity, unit quotation in pesos, and total amount in pesos.
ANNEX C - Detail of Participations in Other Companies
It must be detailed for the 10 main participations and for those representing more than 5% of the total item: the class, unit nominal value of each share, the number of votes to which each share gives right, number of shares, and percentage of participation. Additionally, regarding the issuer, its main activity will be recorded, and regarding the last accounting statement, the closing date of the fiscal year, capital, net equity, and result of the fiscal year re-expressed in the closing currency of the period. The identification and denomination will be those corresponding according to the coding adopted by the Caja de Valores S.A.; in its absence, the CUIT arising from the ARCA registry will be used. Those participations that do not exceed 5% of the total item will be reported grouped under the concept "Others". The totals of the balances recorded will coincide with those reported in the Statement of Financial Position without deducting provisions.
ANNEX D - Movements of fixed assets.
It corresponds to record, according to the opening provided in the annex, the origin values at the start of the fiscal year, the estimated total useful life, the increase or decrease generated, if applicable, by the application of the revaluation model, the additions, disposals, losses, and reversals generated in concept of impairment and other changes. Regarding depreciation, it corresponds to record the accumulated amount at the start, disposals, the charge of the period, and the amount at closing. For those fixed assets in which the application of the revaluation model has been opted for, it corresponds to report, for each class, the name and surname of the independent appraiser who performed the appraisal, the date of revaluation, and regarding the revaluation adjustment, the balance at the start of the period, the movement that occurred during the fiscal year, and the balance at the closing of the fiscal year. Finally, the book amount that would have corresponded had the cost model been used must be recorded. Both the initial balances and the movements of the fiscal year will be re-expressed in the closing currency of the period.
ANNEX E - Detail of intangible assets.
It corresponds to record the residual values at the start of the semester/fiscal year with the opening provided in the annex and the incorporations, transfers, and disposals that are generated throughout the semester/fiscal year, as well as the depreciations. Both the initial balances and the movements of the fiscal year will be re-expressed in the closing currency of the period. B.C.R.A. EXCHANGE HOUSES AND AGENCIES SEMI-ANNUAL / ANNUAL ACCOUNTING INFORMATIONAL REGIME GENERAL PRESENTATION RULES Version: 5th COMMUNICATION “A” 8140 Validity:
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315453 Judicial Deposits at Fixed Term
315454 Other deposits
315503 Financial sector - Other accrued interest to pay 315511 Financial sector - Accrued interest to pay for deposits in current accounts 315700 Non-financial private sector - Capitals 315706 Interest-free current accounts 315707 Demand accounts 315712 Interest-bearing current accounts 315718 Savings accounts 315723 Special current account for legal entities - interest-free 315724 Special current account for legal entities - interest-bearing 315725 Judicial Deposits - Demand Accounts 315731 Transferable constant-term investments 315732 Transferable fixed term 315733 Transferable investments with early cancellation option 315735 Transferable investments with renewal option for a determined term 315736 Transferable fixed-term investments with variable remuneration 315737 Non-transferable fixed term 315742 Immobilized balances 315743 Non-transferable investments with early cancellation option 315744 Non-transferable investments with renewal option for a determined term 315745 Non-transferable fixed-term investments with variable remuneration 315746 Non-transferable constant-term investments 315751 As guarantee 315753 Judicial Deposits at Fixed Term 315754 Other deposits 315781 Special accounts - Law 27.260 - Fiscal sincerity regime - BOOK II - Title I -
Article 38, item c), Art. 41 and Art. 42, item a)
315782 Special accounts - Law 27.260 - Fiscal sincerity regime - BOOK II - Title I -
Article 38, item c), Art. 41 and Art. 42, item b)
315783 Special accounts - Law 27.260 - Fiscal sincerity regime - BOOK II - Title I -
Article 38, item c), Article 41 and Article 44
315784 Savings account for repatriation of funds – Personal Assets Law 27.541 315785 Fixed term originating from credits in savings account for repatriation of funds – Personal Assets Law 27.541 315786 Special account for repatriation of funds - General Resolution of the former AFIP No. 4816/2020 and modifications 315787 Fixed term originating from credits in special account for repatriation of funds - General Resolution of the former AFIP No. 4816/2020 and modifications 315788 Special account for repatriation of funds – Solidarity and extraordinary contribution. Law 27.605 315789 Fixed term originating from credits in special account for repatriation of funds – Solidarity and extraordinary contribution. Law 27.605 315790 Special Deposit and Cancellation Account for Argentine Construction (CECON.Ar) – Laws 27.613, 26.679 and 27.701 315791 Special account to credit export financing 315792 Special account for the regime of promotion of the knowledge economy. Decree 679/22 315793 Special Deposit and Cancellation Account for Argentine Investment and Production (CEPRO.Ar). Law 27.701. 315794 Special Account for Asset Regularization – Law 27.743 315803 Non-financial private sector - Other accrued interest to pay 315807 Non-financial private sector - Accrued interest to pay for fixed-term deposits 315809 Non-financial private sector - Accrued interest to pay for other fixed-term deposits 315811 Non-financial private sector - Accrued interest to pay for deposits in current accounts 315812 Non-financial private sector - Accrued interest to pay for deposits in savings accounts 315901 (Remuneration in specific goods realized in advance) B.C.R.A. CHART OF ACCOUNTS Version: 11th COMMUNICATION “A” 8140 Validity:
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X=1 will be used to indicate that they are ATMs located in the entity's operational houses, and X=2 for those located outside them. Code 834000/001 The average monthly balance of the month prior to the report will be reported for the financing in pesos, granted until 05.11.2020 at "subsidized rate for companies", agreed in the framework of Decree No. 332/2020 (and modifications), provided they are included in the list of beneficiaries to be made known by the ARCA. Code 835000/001 The average monthly balance of the month prior to the report will be reported for the financing in pesos granted until 05.11.2020 at "zero rate (0%) for culture" agreed in the framework of Decree No. 332/2020 (and modifications), provided they have not accessed the "Zero Rate Credits" and are included in the list of beneficiaries to be made known by the ARCA. Code 838000/001 The average monthly balance of the month prior to the report will be reported for the financing in pesos granted from 06.11.2020 at "subsidized rate for companies", agreed in the framework of Decree No. 332/2020 (and modifications) at a nominal annual rate of 27%. Code 839000/001 The average monthly balance of the month prior to the report will be reported for the financing in pesos granted from 06.11.2020 at "subsidized rate for companies" agreed in the framework of Decree No. 332/2020 (and modifications) at a nominal annual rate of 33%. Code 853000/001 The average monthly balance of the month prior to the report will be reported for the financing in pesos "Zero Rate Credit 2021" granted in the framework of Decree No. 512/21. The financings to be reported in codes 812000/001, 813000/001, 814000/001, 816000/001, 823000/001, 827000/001, 828000/001, 829000/001, 830000/001, 834000/001, 835000/001, 838000/001, 839000/001, 853000/001 may be computed only in one of these items, and consequently, in those of the decreases in requirement reported in items 708000/001, 710000/001, 711000/001, 712000/001 and 715000/001. The financings disbursed from 09.10.2020 to 15.10.2020, both dates inclusive, cannot be computed in items 708000/001, 710000/001 and 712000/001, when they are granted to natural or legal persons, belonging to sectors that have not been considered eligible for any of the benefits of the ATP Program and/or after 19.03.20, have imported final consumer goods, except products and/or medical supplies. The financings that are granted from 06.11.2020 inclusive, will be voluntary and cannot be computed in items 708000/001, 710000/001 and 712000/001. B.C.R.A. MONTHLY ACCOUNTING INFORMATIONAL REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (S.I.-M.C.-A.R.)
Section 4. Transitional provisions
Version: 3rd COMMUNICATION “A” 8140 Validity:
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2. Particular instructions.
2.1. The data to be recorded will be the following:
2.1.1. Entity:

• Entity code.
  2.1.2. Type and number of identification of the persons forming part of the registry:
  2.1.2.1. Natural and legal persons who possess the keys granted by the
  Revenue and Customs Control Agency (ARCA):
• Unique Tax Identification Key (C.U.I.T.).
• Unique Labor Identification Code (C.U.I.L.).
• Identification Key (C.D.I.).
  2.1.2.2. As an exception, in those cases where the type of product does not
  require fiscal identification, any of the documents listed below will be included:
• National Identity Document.
• Enrolment Booklet.
• Civic Booklet.
• Passport or other document authorizing entry into the country.
• MERCOSUR Identity Card.
  2.1.2.3. Common Investment Funds will be identified with the code assigned
  by the National Securities Commission.
  2.1.3. Denomination.
  Natural persons and partnerships:
  Name and Surname: In full, as they appear in the documents used for their identification. Legal entities:
  Trade name: In full, according to the constitutive contract.
  2.1.4. Postal Code.
  The corresponding to the client's address will be recorded, according to the new postal coding system, called "Postal Code of the Official Mail of the Argentine Republic". B.C.R.A. MONTHLY ACCOUNTING INFORMATIONAL REGIME
  17. DATABASE REGISTRY (S.I. – D.B.)
  Version: 6th COMMUNICATION “A” 8140 Validity:
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Foreign persons residing in the country will be identified with:
National Identity Document
Passport
Foreign persons residing abroad will be identified with:
Passport
In case of not having a Passport, "Others" will be recorded and a sequential numbering from 1 (one) will be assigned.
2.2. Type and number of fiscal identification: The Type of identification will be reported using
the codes of Table No. 2, taking into account the following indications:
Persons of Argentine nationality and foreign persons residing in the country will be identified with:
Unique Tax Identification Key
Unique Labor Identification Code
Identification Key
For foreign persons residing abroad, the type of identification will be recorded as "Others" and a sequential numbering from 1 (one) will be assigned.
2.3. Surname: Will be reported in full, as it appears in the registry of the Agency for
Regulation and Customs Control (ARCA). Professional or other titles must not be registered.
2.4. Names: Will be reported in full, as it appears in the registry of the Agency
for Regulation and Customs Control (ARCA). Professional titles must not be registered. Based on the information on type and number of fiscal identification, the Central Bank will replace, under the exclusive responsibility of the entity, the data recorded in points 2.3. and 2.4. by that which appears in the "Registry of Debtors of the Financial System" in force at the date of the validation process. When the person is not included in said registry, the data registered by the entity will be maintained provisionally.
2.5. Nationality: The corresponding country will be reported by entering the pertinent
Swift country code.
2.6. Position: The code of Table No. 3 corresponding will be entered, depending on whether it is:
2.6.1. Public financial entities (of the Nation, Provinces, and Municipalities) and private financial and exchange entities constituted under the legal form of joint-stock companies.
B.C.R.A.
MONTHLY ACCOUNTING INFORMATIONAL REGIME
20. INSTITUTIONAL INFORMATION OF FINANCIAL AND
EXCHANGE ENTITIES
Version: 3rd COMMUNICATION “A” 8140 Validity:
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4.2.1. Type of shareholder:
The Type of shareholder will be reported according to the code of Table No. 5 that corresponds. When the shares are included in public offering regimes, in the country or abroad, shareholders who must be reported in a grouped manner –holdings lower than 2% of the capital or of the votes–, will be identified as Grouped Shareholders (Stock Exchanges of the Country) or (Stock Exchanges of the Abroad), as appropriate.
4.2.2. Quantity of the group:
It will only be integrated in the case of Grouped Shareholders, reporting the number of shareholders that make up the group.
4.2.3. Type and number of identity document:
It will only be integrated for natural persons, and taking into account the indications contained in point 2.1. Without prejudice to integrating these data, it also corresponds to record the indications in point 4.2.4.
4.2.4. Type and number of fiscal identification:
Natural persons: Will be reported taking into account the indications contained in point 2.2. Legal entities: Will be identified with the Unique Tax Identification Key. For those constituted abroad that do not possess this identification, they will be reported as "Others" and a sequential number will be assigned to each one starting from 1 (one). In the case of the national, provincial, or municipal States and public entities, these fields will not be reported.
4.2.5. Denomination:
Natural persons: Surnames and names will be reported, taking into account, in what is pertinent, the indications contained in points 2.3. and 2.4. Legal entities: Their trade name or denomination will be recorded, in full, as it appears in the registry of the Agency for Regulation and Customs Control (ARCA). The name of the province, municipality, or public entity will be entered in this concept when appropriate. The procedure indicated in the second and third paragraphs of point 2.4. will be applied for this field.
4.2.6. Nationality:
The corresponding country will be reported by entering the pertinent Swift code of country. B.C.R.A. MONTHLY ACCOUNTING INFORMATIONAL REGIME
20. INSTITUTIONAL INFORMATION OF FINANCIAL AND
EXCHANGE ENTITIES
Version: 4th COMMUNICATION “A” 8140 Validity:
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999722 Number of special accounts for repatriation of funds - General Resolution of the former AFIP No. 4816/2020 and modifications. 999723 Number of special accounts for repatriation of funds – Solidarity and extraordinary contribution. Law 27.605. 999724 Number of special accounts in pesos for Deposit and Cancellation for Argentine Construction - Law 27.613. 999725 Number of special accounts in foreign currency for Deposit and Cancellation for Argentine Construction - Law 27.613 999726 Number of savings accounts for tourists residing abroad in foreign currency. 999727 Amount in US dollars credited during the quarter under report in the accounts reported corresponding to item 999726. B.C.R.A. INFORMATIONAL REGIME FOR SUPERVISION (S.I. – S.) 7 – INFORMATION ON COMPLEMENTARY DATA Version: 4th COMMUNICATION “A” 8140 Validity:
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When the holder is not included in said registry, it must be reported according to the identification and denomination provided by the Agency for Regulation and Customs Control (ARCA), as appropriate. Judicial deposits will be imputed under the denomination of the case to whose order the deposit is.
3. Linkage: it will be indicated if the counterparty is linked or not to the financial entity
4. Product: products will be coded according to Table 1 annexed to this section.
5. Balance at the end of the quarter: refers to the balance of contracts in force at the end of the quarter,
with respect to each counterparty, disaggregated by product.
6. Time bands: the amount will be reported for the following time bands taking
as base the balance on the last day of the reported quarter and will be assigned to the different bands according to their contractual maturity (applying the same criteria described in
Section 2. of this): 1 month, 1 to 3 months, 4 to 6 months, 7 to 12 months and more than 12
months.
B - Concentration of funding by significant product Significant products are defined as those that in aggregate terms represent more than 1% of the total liability of the entity at the end of the reported quarter, according to the scheme inserted in Table 4 annexed to this section, considering the product codes described in Table 2. With respect to each significant product, the balance at the end of the quarter, the percentage of significance and its corresponding distribution in the different bands according to its contractual maturity will be provided. In its case, each of the product packages that integrates each significant product must be detailed, up to a maximum of 10, reporting as well with respect to each package the balance on the last day of the reported quarter, and its corresponding distribution in the different bands according to its contractual maturity (applying the same criteria described in
Section 2.): 1 month, 1 to 3 months, 4 to 6 months, 7 to 12 months and more than 12 months.
To this end, product packages will be coded as indicated in Table 3. The codes will be self-defined by each entity -as specified in the Presentation Rules- recording the commercial denomination of the packages included in the table. C - Concentration in significant foreign currency assets and liabilities When aggregated liabilities denominated in a foreign currency represent more than 5% of the total liability, the amounts recorded in the asset, liability, and order accounts for that currency at the end of the quarter will be reported, using for this purpose the codes provided in the Chart and manual of accounts for financial entities, according to the model inserted in
Table 5.
B.C.R.A.
INFORMATIONAL REGIME FOR SUPERVISION (S.I. – S.)
10 – LIQUIDITY RISK MONITORING TOOLS
Section 3. Funding Concentration
Version: 5th COMMUNICATION “A” 8140 Validity:
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General Instructions
Financial entities obliged according to the Standard of the Organization for Economic Co-operation and Development (OECD) for the Automatic Exchange of Information on financial accounts –in the terms of the cited standard and of the provisions of the ARCA in this matter–, must register through the "Tax Cooperation Registry" form enabled for this purpose by this Institution on the website https://www3.bcra.gob.ar. The data recorded will have the character of a sworn statement, and must be updated on December 31 of each year. Point 2. Entity status must be integrated by all financial entities, while the rest of the data must be reported by the obligated financial entities. Data requested

1. Date to which the information corresponds
2. Entity status: obligated / not obligated
3. Register declarable accounts in pesos and/or in foreign currency in the period to report (defined in the General Resolution of the former AFIP No. 4056/17 and modifications): Yes / No
4. Number of declarable accounts
5. Percentage of accounts that correspond to:

• natural persons residing in a foreign jurisdiction
• legal persons residing in a foreign jurisdiction
  B.C.R.A.
  INFORMATIONAL REGIME FOR SUPERVISION (S.I. – S.)
  12 - REGISTRY OF FINANCIAL ENTITIES OBLIGATED TO REPORT INFORMATION FOR INTERNATIONAL TAX COOPERATION Version: 2nd COMMUNICATION “A” 8140 Validity:
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