Circular CONAU 1-1675: Monthly Accounting Reporting Regime 'Foreign Exchange Operations' (R.I. - O.C.) - Adjustments — BCRA — AR

"Año de la Reconstrucción de la Nación Argentina" COMUNICACIÓN “A” 8238 07/05/2025 TO FINANCIAL ENTITIES, TO FOREIGN EXCHANGE OPERATORS:
Ref.: Circular
CONAU 1-1675:
Monthly Accounting Reporting Regime "Foreign Exchange Operations" (R.I. - O.C.). Adjustments.
___________________________________________________________________________ We address you to inform you of the adjustments related to the Reporting Regime referenced, as a consequence of what is established through Communication “A” 8234. In this sense, the concept codes detailed below are activated, effective as of 05.05.2025:

I12 “Recording of compensatory interest on commercial debts with related counterparties due to allocation of BOPREAL bonds”
I13 “Recording of compensatory interest on financial debts with related counterparties due to allocation of BOPREAL bonds”
P28 “Recording of financial debts with related counterparties due to allocation of BOPREAL bonds”
On the other hand, regarding the regulatory changes established through Communications “A” 8226 and “A” 8227 and effective as of 14.04.2025, the concept code A24 “Travelers' checks in the possession of residents” is enabled, the name of concept code A09 “Banknotes in the possession of residents” is modified, and the concept codes detailed below are deactivated, whose validity operates until 11.04.2025 (inclusive):
B25 “Income from collections of unsettled goods exports (Decree No. 443/23 and complements)”
S32 “Income from collections of unsettled services exports (Decree No. 549/23 and complements)”
A18 “Purchase of foreign currency for the acquisition of real estate in the country with mortgage credit”
A23 “Constitution of deposits abroad to affect the payment of imports of fuels or energy”
Likewise, the tracking marks corresponding to points 3.25. (“XS”), 3.30. (“YS”) and 3.38. (“XC”) are deactivated, whose validity operates until 11.04.2025 (inclusive).

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Finally, other adjustments are made to the tracking marks corresponding to points 3.44. (“CB”) and 3.45 (“PV”).
The modifications described in the previous paragraphs will be applied according to the following detail:

activation of concept codes I12, I13 and P28: submissions made from 12.05.2025
rest of the modifications: submissions made from 14.05.2025.
The sheets to be replaced in the respective Consolidated Text are attached.
We salute you attentively.
CENTRAL BANK OF THE ARGENTINE REPUBLIC
Rodrigo J. Danessa Estela M. del Pino Suárez
Main Manager of Reporting Regime and
Information Central Offices
Deputy General Manager of Reporting Regime and Protection of Users of Financial Services

ANEXO

3.18.b) For sales operations (A11) corresponding to concept codes S16, S17, S18, S19 and S22, they will be identified with code “PS” from 21.04.2023 inclusive. Likewise, the identification is extended for operations carried out from 13.12.2023 corresponding to all concept codes S01 to S31.
3.19. For sales operations (A11) corresponding to concept codes S01 to S31 carried out from 08.07.2022 and until 31.10.2022 inclusive, those that are carried out in accordance with what is provided for payments for services in points 3.1.g), 3.1.h), 3.1.i) and 3.1.j) of Communication “A” 7532 and complements will be identified. (code “SE”). Operations carried out from 13.12.2023 with concept code S01 to S31 will be identified with code “SE” in accordance with what is provided in points 13.2.2. and 13.4.1. of the regulations on “Foreign Exchange and Changes”.
3.20. Operations with securities on behalf and order of non-resident tourists in accordance with what is provided in point 1 of Communication “A” 7551 from 22.07.2022 to 13.05.2024:
3.20.a) For purchase operations (A13) carried out by concept code S06, they will be identified with code “TT”.
3.20.b) For sales operations (A11) corresponding to concept code A12, they will be identified with code “TT”.
3.21. For sales operations (A11) corresponding to concept codes S01 to S31 carried out from 28.06.2022 and until 31.10.2022 inclusive, those that are carried out in accordance with what is established for payments for services once the term provided in point 3.1.d) of Communication “A” 7532 and complements has been fulfilled. (code “SF”).
3.22. For sales operations (A11) corresponding to concept codes B06, B16, B18 and B19 carried out from 22.07.2022 until 12.12.2023 inclusive, those that are carried out in accordance with what is provided for payments for imports of goods framed in point 1 of Communication “A” 7553 (code “BT”).
3.23. For sales operations (A11) corresponding to concept code A09 carried out from 27.07.2022 and until 31.08.2022, those that are carried out in accordance with what is provided for banknote purchases framed in point 1.1 of Communication “A” 7556 (code “AG”).
3.24. For purchase operations (A13) corresponding to concept codes B01, B02 and B03 carried out from 08.08.2022 until 31.12.2022, those operations framed in point 1. of Communication “A” 7571 (code “XL”) will be identified.
3.25. For purchase operations (A13) corresponding to concept codes B01, B02 and B03, carried out from 10.04.2023 inclusive and B28, B29 and B30 carried out from 27.01.2025, those operations that are carried out within the framework of Decree 576/22 and modifications (code “XS”) will be identified. From 05.09.2023, said code will correspond to operations carried out within the framework of Decree 443/23 and modifications. Operations of purchase (A13) corresponding to concept codes S01 to S31, carried out from 24.10.2023 inclusive, that are carried out within the framework of Decree 549/23 and modifications, and operations of purchase (A13) corresponding to concept code C01, carried out from 27.10.2023 inclusive until 10.12.2023 inclusive, that are carried out within the framework of Communication “A” 7873 and complements will also be identified. The validity of this mark operates until 11.04.2025 (inclusive).
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10 – FOREIGN EXCHANGE OPERATIONS
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3.26. For purchase operations (A13) corresponding to concept codes B02 and B03, carried out from 08.08.2022, and B29 and B30, carried out from 27.01.2025, those operations framed in point 7.1.3. of the regulations on “Foreign Exchange and Changes” (code “YO”) will be identified.
3.27. Operations carried out in accordance with what is provided in point 1. of Communication “A” 7570 and simultaneously in point 10.12. of the regulations on “Foreign Exchange and Changes” from 08.08.2022 until 12.12.2023 inclusive:
3.27.a) For purchase operations (A13) carried out by concept codes B02 and B03, they will be identified with code “YA”.
3.27.b) For sales operations (A11) carried out by concept codes B05, B06, B07, B10, B12, B15, B16, B17, B18, B19, B20, B21, B22 and P13, they will be identified with code “YA”.
3.28. Operations carried out in accordance with what is provided in point 7.1.3. and simultaneously in point 10.10.2.2. or in point 13.3.2. of the regulations on “Foreign Exchange and Changes”:
3.28.a) For purchase operations (A13) carried out by concept codes B02 and B03, from 08.08.2022, and B29 and B30, from 27.01.2025, they will be identified with code “YB” 3.28.b) For sales operations (A11) carried out by concept codes B05, B06, B13, B15, B16, B17, B18 and B19 from 08.08.2022 and from 27.01.2023 inclusive by concept codes B12, B20, B21 and B22, they will be identified with code “YB”. Likewise, from 13.12.2023, operations carried out with concept code B07, B10 and S01 to S31 will be identified with code “YB”.
3.29. For purchase operations (A13) corresponding to concept codes B02 and B03, carried out from 08.08.2022 until 31.12.2022, those operations framed in point 1. of Communication “A” 7570 and simultaneously in point 1. of Communication “A” 7571 (code “YL”) will be identified.
3.30. For purchase operations (A13) corresponding to concept codes B02 and B03, carried out from 10.04.2023 inclusive, and B29 and B30, carried out from 27.01.2025, inclusive, those operations framed in point 7.1.3. of the regulations on “Foreign Exchange and Changes” and simultaneously in accordance with Decree 576/2022 and modifications (code “YS”) will be identified. From 05.09.2023, said code will correspond to operations carried out within the framework of Decree 443/23 and modifications, whose validity operates until 11.04.2025 (inclusive).
3.31. For sales operations (A11) corresponding to concept codes B06, B10, B15, B19, B21, B22, I01, I03, P01, P03, P04 (until 07.07.2024), P06, P08, P09 and S01 to S31 carried out from 01.01.2023, those operations by certifications included in Decree 277/22 (code “GP”) will be identified. In the same way, operations carried out with concept codes P23, P24 and P25 from 08.07.2024 will be identified.
3.32. For sales operations (A11) corresponding to concept codes P01, P04 (until 07.07.2024), P06, P08, P09, P13 and P16 carried out from 27.08.2021 and P23, P24 and P25 from 08.07.2024, those operations linked to payments of capital of financial indebtedness with the abroad framed in point 20. of Communication “A” 7626 (code “RF”) will be identified. It should be clarified that this mark is also used to indicate operations for payments of capital of financial indebtedness with the abroad indicated with mark “PF” (provisions received in point 3.19. of the Annex of Communication "A" 7914).
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10 – FOREIGN EXCHANGE OPERATIONS
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3.37. Operations carried out in accordance with what is provided for the payment of imports with simultaneous settlement of new financial indebtedness with the abroad (point 10.10.2.3. of the regulations on “Foreign Exchange and Changes”) from 02.06.2023:
3.37.a) For purchase operations (A13) carried out by concept codes P01, P04 (until 07.07.2024), P06, P08 and P09 and, from 08.07.2024, P23, P24 and P25, they will be identified with code “PI”. 3.37.b) For sales operations (A11) carried out by concept codes B05 to B07, B10, B12, B13 and B15 to B22, they will be identified with code “PI”.
3.38. Operations carried out in accordance with what is provided in point 10.10.2.2. or in point 13.3.2. of the regulations on “Foreign Exchange and Changes” and simultaneously within the framework of Decree 443/23 and modifications:
3.38.a) For purchase operations (A13) carried out by concept codes B02 and B03, from 05.09.2023 until 11.04.2025 (inclusive), and B29 and B30, from 27.01.2025 until 11.04.2025 (inclusive), they will be identified with code “XC”. 3.38.b) For sales operations (A11) corresponding to concept codes B05, B06, B12, B13 and B15 to B22, they will be identified with code “XC” from 05.09.2023 until 11.04.2025 (inclusive). Likewise, from 13.12.2023 until 11.04.2025 (inclusive), the identification with code “XC” is extended for operations carried out with concept code B07, B10 and S01 to S31.
3.39. For sales operations (A11) carried out from 13.12.2023 by concept codes B06, B15, B17, B22 and S01 to S31, those operations linked to payments for imports of goods and services corresponding to operations financed or guaranteed by local or foreign financial entities, or by international organizations and/or official credit agencies (points 10.10.2.7., 10.10.2.8., 10.11.1., 10.11.2., 13.3.6., 13.3.7, 13.4.2. and 13.4.3. of the regulations on “Foreign Exchange and Changes”) will be identified with code “BL”.
3.40. For sales operations (A11) carried out from 01.02.2024 by concept codes B06, B15, B17, B22 and S01 to S31, those operations linked to payments for imports of goods and services within the framework of point 4.7.4.1. of the regulations on “Foreign Exchange and Changes” (Code “BP”) will be identified.
3.41. Operations carried out in accordance with what is provided for payments for imports of goods and services simultaneously with the settlement of exports of goods within the framework of points 4.7.4.2. and 4.7.4.3. of the regulations on “Foreign Exchange and Changes” from 01.02.2024:
3.41.a) For purchase operations (A13) carried out by concept codes B01 and B02, and B28 and B29, from 27.01.2025, they will be identified with code “BC”.
3.41.b) For sales operations (A11) corresponding to concept codes B06, B15, B17, B22 and S01 to S31, they will be identified with code “BC”.
3.42. Operations carried out in accordance with what is provided for payments for imports of goods and services simultaneously with the settlement of advance collections of exports of goods within the framework of point 4.7.5. of the regulations on “Foreign Exchange and Changes” from 01.02.2024:
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10 – FOREIGN EXCHANGE OPERATIONS
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3.42.a) For purchase operations (A13) carried out by concept code B02 and B29, from 27.01.2025, they will be identified with code “BV”.
3.42.b) For sales operations (A11) corresponding to concept codes B06, B15, B17, B22 and S01 to S31, they will be identified with code “BV”.
3.43. For sales operations (A11) carried out from 10.02.2024 by concept codes B06, B15, B17, B22 and S01 to S31, those operations linked to payments of debts for imports of goods and services prior to 13.12.2023 of MiPymes within the framework of point 10.11.7. and 13.4.8. of the regulations on “Foreign Exchange and Changes” (Code “MP”) will be identified.
3.44. For sales operations (A11) carried out from 01.07.2024 by concept codes B06, B15, B17, B22, S01 to S31, I03 and P10, those operations linked to the swap and/or arbitrage with funds deposited in a local account and originating from collections of capital and interest in foreign currency of BOPREAL (Points 3.4.4.5., 3.13.1.10., 4.7.1., 10.11.4. and 13.4.5. of the T.O. of the regulations on “Foreign Exchange and Changes”) will be identified with code “CB”.
3.45. Operations carried out corresponding to payments of interest on commercial or financial debts with related counterparties with simultaneous settlement of new financial indebtedness with the abroad or new contribution of direct investment by non-residents, within the framework of points 3.3.3.4. or 3.5.6.4. of the T.O. of the regulations on “Foreign Exchange and Changes”, from 05.07.2024:
3.45.a) For purchase operations (A13) carried out by concept code P01, P03, P04 (until 07.07.2024), P06, P08 and, from 08.07.2024, P23, P24 and P25, they will be identified with code “PV”. 3.45.b) For sales operations (A11) corresponding to concept code I01, they will be identified with code “PV”.
3.46. For sales operations (A11) carried out from 13.06.2024 by concept codes B05 to B07, B10, B12, B15, B18 to B22, those operations linked to payments for imports of goods for the administration and maintenance of railway infrastructure and the operation of railway services on the National Railway Network, within the framework of what is established by Decree 525/24 (point 10.10.2.11. of the regulations on “Foreign Exchange and Changes”) will be identified with code “FC”.
3.47. For sales operations (A11) carried out from 22.11.2024 by concept codes B06, B07, B10, B12, B13, B15 to B22 and S01 to S31, those operations linked to swap and/or arbitrage of funds deposited in a foreign currency account in a local financial entity for the payment of imports of goods and services (points 10.10.2.12.i), 10.10.2.13.i) and 13.3.9. of the regulations on “Foreign Exchange and Changes”) will be identified with code “CJ”.
3.48. For sales operations (A11) carried out from 22.11.2024 by concept codes B06, B07, B10, B12, B13, B15 to B22 and S01 to S31, those operations linked to payments for imports of goods and services that are carried out by the simultaneous settlement of foreign currency financings of local entities not funded abroad (points 10.10.2.12.ii), 10.10.2.13.ii) and 13.3.1. of the regulations on “Foreign Exchange and Changes”) will be identified with code “LP”.
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10 – FOREIGN EXCHANGE OPERATIONS
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ANEXO II: Concept Codes

Goods
B01 Collections of exports of goods
B02 Advance collections of exports of goods
B03 Financings from abroad for exports of goods B04 Financings of local banks for exports of goods (excludes concept code B27) B05 Advance payments for imports of goods (except capital goods) B06 Deferred payments for imports of goods (except capital goods) B07 Spot payments for imports of goods (except capital goods and inputs for local production of goods) B08 Payments for other purchases of goods from abroad B09 Sale and purchase of goods without passing through the country and sold to third countries B10 Payments of commercial debts for imports of goods without registration of customs entry (except capital goods and inputs for local production of goods) B11 Cancellation of commercial guarantees of financial entities for imports of goods without registration of customs entry B12 Advance payments for imports of capital goods B13 Payments with pending registration of customs entry for the import of critical medicines to be entered by the beneficiary or goods of Decree No. 333/20 B14 Cancellation of commercial guarantees of financial entities for imports of goods with registration of customs entry B15 Payments of commercial debts for the import of goods with official credit agencies or a foreign financial entity or that have a guarantee granted by the same B16 Payments with pending registration of customs entry for the import of products or inputs related to the provision or local elaboration of medicines or other goods related to medical and/or health care of the population B17 Payments of commercial debts for the import of critical medicines of legal entities that have their provision to patients B18 Spot payments for imports of inputs for local production of goods B19 Payments of commercial debts for imports of inputs for local production of goods without registration of customs entry B20 Spot payments for imports of capital goods B21 Payments of commercial debts for imports of capital goods without registration of customs entry B22 Deferred payments for imports of capital goods B23 Registration of financing of imports of goods eligible to apply collections in foreign currency of exports of goods (Com. “A” 7770 and complements) B24 Registration of financing of imports of capital goods computable within the framework of the Regime of Incentive to Large Investments (RIGI) or Decree No. 234/21 B26 Registration of imports of goods by allocation of BOPREAL bonds B27 Financings of local banks for exports of goods from a credit line from abroad granted to a VPU adhered to the Regime of Incentive to Large Investments (RIGI) B28 Collections of exports of goods for operations included in article 2° of Dto. 38/2025 B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 11a. COMMUNICATION “A” 8238 Validity:
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ANEXO II: Concept Codes (continuation)
B29 Advance collections of exports of goods for operations included in article 2° of Dto. 38/2025 B30 Financings from abroad for exports of goods for operations included in article 2° of Dto. 38/2025 B31 Financings of local banks for exports of goods with funding in credit lines from abroad for operations included in article 2° of Dto. 38/2025
2. Services
S01 Maintenance and repairs
S03 Passenger transport services
S04 Other transport services
S05 Postal and courier services
S06 Travel (excluding operations associated with withdrawals and/or consumption with cards of residents with non-resident providers or of non-residents with Argentine providers) S07 Construction services S08 Insurance premiums S09 Claims S10 Auxiliary insurance services S11 Financial services S12 Telecommunications services S13 Information technology services S14 Information services S15 Charges for the use of intellectual property S16 Research and development services S17 Legal, accounting and management services S18 Advertising, market research and public opinion survey services S19 Architectural, engineering and other technical services S20 Operating lease services S21 Services related to commerce S22 Other business services S23 Audiovisual and related services S24 Other personal, cultural and recreational services S25 Government services S26 Health services by travel assistance companies S27 Other health services S28 Educational teachings S29 Operations associated with withdrawals and/or consumption with cards of residents with non-resident providers or of non-residents with Argentine providers S30 Freight services for imports of goods operations S31 Freight services for exports of goods operations S33 Registration of imports of services by allocation of BOPREAL bonds B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 8a. COMMUNICATION “A” 8238 Validity:
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ANNEX II: Concept Codes (continued)

Primary and Secondary Income
I01 Interest from abroad (excludes concept code I10) I02 Local interest (excludes concept code I11) I03 Profits and dividends I04 Employee remuneration I05 Real estate rentals I06 Other rents I07 Personal transfers I08 Other current transfers I09 Recording of profits and dividends by allocation of BOPREAL bonds I10 Interest from abroad paid by a VPU adhering to the Large Investment Incentive Regime (RIGI) under point 3.1 of Comm. “A” 8099 I11 Local interest paid by a VPU adhering to the Large Investment Incentive Regime (RIGI) under point 3.1 of Comm. “A” 8099 I12 Recording of compensatory interest on commercial debts with related counterparties by allocation of BOPREAL bonds I13 Recording of compensatory interest on financial debts with related counterparties by allocation of BOPREAL bonds
Capital
C01 Acquisitions/disposals of non-produced non-financial assets C02 Capital transfers
Financial - External asset transactions and other foreign currency assets
A01 Debt instruments between affiliated companies A02 Residents' investments in real estate abroad A03 Other direct investments by residents A04 Debt securities A05 Financial derivatives A06 Loans granted to non-residents A07 Residents' deposits abroad A08 Other external investments by residents A09 Banknotes held by residents A10 Foreign currency debit/credit in local accounts for transfers with abroad A11 Primary subscription of financial entities of securities A12 Other purchase/sale of securities operations by entities A14 Operations of payment processing companies A15 Foreign exchange revenues pending settlement linked to exports of goods and services or alienation of non-produced non-financial assets A16 Banknotes associated with operations between residents A17 Transfers from/to abroad associated with operations between residents A19 Establishment of foreign currency deposits to apply to the payment of debt services A20 Foreign currency banknotes by judicial instruction A21 Foreign currency banknotes of diplomatic and consular representations, international organizations and other accredited diplomatic personnel A22 Credit of collections from exports of goods and services A24 Travelers' checks held by residents

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
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Version: 6th COMMUNICATION “A” 8238 Validity:
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Financial - External liability transactions and other foreign currency liabilities
P01 Debt instruments between affiliated companies P02 Non-residents' 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 of non-residents P11 Other non-resident investments P12 Other local financings granted by the entity (excludes concept codes B04, B27, B31, P15 and P26) P13 Principal payments of financial debts with abroad originating in imports of goods P14 Local deposits of non-residents associated with income intended for travel P15 Residents' purchase for delivery to the entity in payment of the balance in foreign currency for card use P16 Principal payments of financial debts with abroad originating in imports of services P18 Recording of financial indebtedness enabled to apply foreign exchange from exports (Comm. “A” 7770 and complementary) P19 Recording of financial indebtedness from abroad associated with the import of capital goods under the Large Investment Incentive Regime (RIGI) or Decree No. 234/21 P20 Recording of direct investment contribution in kind by capital goods under the Large Investment Incentive Regime (RIGI) or Decree No. 234/21 P21 Recording of funds paid in the country for profits and dividends by allocation of BOPREAL bonds P22 Promissory notes with public offering issued under General Resolution CNV No. 1003/24 and concordant P23 Debt securities with registration abroad P24 Debt securities with registration in the country subscribed entirely abroad P25 Other debt securities with registration in the country P26 Local financings (excluding export financings) granted by the entity funded from a credit line from abroad to a VPU adhering to the Large Investment Incentive Regime (RIGI) P27 Issuances of fiduciary debt securities issued by trustees of financial trusts with public offering P28 Recording of financial debts with related counterparties by allocation of BOPREAL bonds

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 6th COMMUNICATION “A” 8238 Validity:
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