Circular CONAU 1-1660: Monthly Accounting Reporting Regime 'Foreign Exchange Operations' (R.I. - O.C.) Adjustments

"AÑO DE LA DEFENSA DE LA VIDA, LA LIBERTAD Y LA PROPIEDAD" COMUNICACIÓN “A” 8169 23/12/2024 A LAS ENTIDADES FINANCIERAS, A LOS OPERADORES DE CAMBIO:
Ref.: Circular
CONAU 1-1660:
R.I. Contable Mensual "Operaciones de Cambios" (R.I. - O.C.). Adecuaciones.
___________________________________________________________________________ We address you to inform you of the adjustment related to the Reporting Regime referenced, as a consequence of what is established in Communication “A” 8160. In this sense, concept code P27 “Emissions of fiduciary debt securities issued by trustees of financial trusts with public offering” is added in point 6. of Annex II, with validity for operations processed from 20.12.2024. The modification will apply to submissions made from 27.12.2024. The sheet to be replaced in the respective Consolidated Text is attached. We greet you attentively. BANCO CENTRAL DE LA REPUBLICA ARGENTINA Mariana A. Díaz Estela M. del Pino Suárez Manager of Reporting Regime Deputy General Manager of Reporting Regime and Protection of Users of Financial Services

ANEXO

6. Financial - External liability transactions and other foreign currency liabilities
   P01 Debt instruments between affiliated companies P02 Non-resident investments in real estate in the country P03 Other direct investments by non-residents P05 Financial derivatives P06 Financial loans from international organizations and official credit agencies P08 Other financial loans P09 Credit lines from abroad P10 Local deposits by non-residents P11 Other investments by non-residents P12 Other local financing granted by the entity (excluding concept codes B04, B27, P15 and P26) P13 Principal payments of financial debts with abroad originating from imports of goods P14 Local deposits by non-residents associated with income destined for travel P15 Purchase by residents for delivery to the entity in payment of the balance in foreign currency for card usage P16 Principal payments of financial debts with abroad originating from imports of services P18 Record of financial indebtedness enabled to apply foreign exchange from exports (Com. “A” 7770 and complementary) P19 Record of financial indebtedness from abroad associated with the importation of capital goods within the framework of the Regime for Incentives to Large Investments (RIGI) or Decree N° 234/21 P20 Record of direct investment contribution in kind for capital goods within the framework of the Regime for Incentives to Large Investments (RIGI) or Decree N° 234/21 P21 Record of funds paid in the country for profits and dividends from the allocation of BOPREAL bonds P22 Promissory notes with public offering issued within the framework of General Resolution CNV N° 1003/24 and concordant P23 Debt titles registered abroad P24 Debt titles registered in the country subscribed entirely abroad P25 Other debt titles registered in the country P26 Local financing (excluding export financing) granted by the entity funded from a credit line from abroad to an VPU adhering to the Regime for Incentives to Large Investments (RIGI) P27 Emissions of fiduciary debt securities issued by trustees of financial trusts with public offering

B.C.R.A.
MONTHLY ACCOUNTING REPORTING REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 4th COMMUNICATION “A” 8169 Validity:
20/12/2024 Page 26