Circular CONAU 1-1666 Monthly Accounting Information Regime - Debtors of the Financial System

"Año de la Reconstrucción de la Nación Argentina" .COMUNICACIÓN “A” 8200 20/02/2025 TO FINANCIAL ENTITIES, TO FIDUCIARIES 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 CREDIT SERVICE PROVIDERS FOR PEER-TO-PEER LENDING THROUGH PLATFORMS:
Ref.: Circular
CONAU 1-1666:
Monthly Accounting Information Regime - Debtors of the Financial System.
___________________________________________________________________________ We address you regarding the information regime referenced. In this regard, we provide you with the sheets that are to be replaced in Section 3 of the "Monthly Accounting Information Regime". We salute you respectfully. CENTRAL BANK OF THE ARGENTINE REPUBLIC Gustavo O. Bricchi Estela M. del Pino Suárez Manager of Information Management Deputy General Manager of Information Regime and Protection of Users of Financial Services
ANNEX: 3 Sheets.

4. Additionally, the following must be reported:
Classification category corresponding to the client according to the rules on "Classification of debtors", without taking into account mandatory reclassification. The deadlines for suspension of the mandatory Recategorization provided for in points 6.6. and
7.3. of the rules on "Classification of debtors" are detailed in the respective Presentation Rules.
5. Refinancings
It must be reported, if applicable, the date of the last refinancing arranged by type of assistance. In the case of debtors classified as "in negotiation or with refinancing agreements", The date to be reported will be the one corresponding to the reliable manifestation of the intention to refinance. This date must be reported until the moment when the debtor is reclassified into normal situation.
6. Provisions. Provisions for uncollectible risk and provisions constituted regarding the
customer's debt.
6.1. For the credit assistance registered in Loans, Other credits by financial
intermediation, Credits for financial leases, Diverse credits and for the concepts included in Private Securities (codes 121135, 125135, 126135, 131601, 131901, 132301, 135601, 135901, 136301, 141301, 142301, 145301, 146301, 151312, 155312, 171302, 175302, 176302). Financial entities of Groups "B" and "C" that, in accordance with the provisions disseminated through Communication "A" 6778, opt for the methodology of prorating over 5 years the impact generated by the application of point 5.5 of IFRS 9, at the close of each quarter must calculate the proportional part that will correspond to register additionally and impute them in codes 121136, 125136, 126136, 131606, 131907, 132307, 135606, 135907, 136307, 141307, 142305, 145307, 146307, 151313, 155313, 171304, 175303 and 176303, as applicable.
6.2. For Contingent Liabilities and Guarantees granted. (code 340018). Financial entities of Groups "B" and "C" that access the option provided by
Communication A 6778 must impute the difference progressively by quarter in an accumulated manner in account 340031.
6.3. In the event that the entity has opted in accordance with what is established in point 2.2.3.
of the rules on "Minimum provisions for uncollectible risk", the increase in provision corresponding will be reported. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
3. Debtors of the Financial System.
Version: 16a COMMUNICATION “A” 8200 Validity:
01/01/2025

7. Maximum assistance.
In the cases of related clients or those whose debt balance at any time during the month exceeds 0.5% of the Computable Net Worth of the entity corresponding to the previous month or the equivalent to 40% of twice the reference amount established in point 3.7 of the rules on "Classification of debtors", whichever is greater, notwithstanding reporting their balance at the end of the month, the amount corresponding to the maximum assistance of the period will be supplied. Such maximum assistance must be reported even in those cases where the debt balance at the end of the month is zero.
8. Debtors of the consumer or housing portfolio in a situation other than normal:
8.1. It must be indicated the debtors classified by:
a) Refinancings, b) Mandatory Recategorization, c) Legal situation (judicial or extrajudicial concords, preventive bankruptcy, judicial management or bankruptcy), d) Uncollectible by technical provision.
8.2. For each of the debtors reported in point 8.1., the days of
delay in the payment of their obligations will be indicated.
For the purpose of establishing the days of delay for debtors with more than one assistance granted, the one with the greatest delay will be taken into account.
9. Financing for micro, small or medium-sized enterprises.
The amount corresponding to loan lines granted under preferential conditions (Sepyme and programs of other organizations) must be reported.
10. The status of the MSME at the time of granting the financings
that are intended for the payment of salaries will be indicated in accordance with what is established in Communication A 6946. The status to be reported until the cancellation of the financing will be the classification category corresponding to the client in the period immediately preceding that of the granting of the financing. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
3. Debtors of the Financial System.
Version: 14a COMMUNICATION “A” 8200 Validity:
01/01/2025

1.5. Uncollectible
1.5.1. With preferred guarantees "A"
1.5.2. With preferred guarantees "B"
1.5.2.1. Capital and accrued interest not provable at 100%
1.5.2.2. Accrued interest provable at 100%
1.5.3. Without preferred guarantees.
1.5.3.1. Capital and accrued interest not provable at 100%
1.5.3.2. Accrued interest provable at 100%
1.5.4. Number of debtors
1.6. Uncollectible in Off-Balance Sheet Items.
2. Others
Items not imputed to any debtor: The balance, on the last day of the month, of account codes 141197 and 145197 must be taken into account.
3. All entities must report the balance on the last day of the month of the provisions constituted on the financings reported in points 1 and 2 of this section.
Entities of Groups "B" and "C" that opt for the methodology provided by Communication A 6778 will report the balance of the provisions corresponding to the amount of the proration not yet imputed individually.
4. The amount corresponding to documented interest not accrued
included in the Off-Balance Sheet Item codes 711045 and 715045 "Financial entities - Rediscounted documents" must be reported. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
3. Debtors of the Financial System.
Version: 15a COMMUNICATION “A” 8200 Validity:
01/01/2025