Circular CONAU 1-1712 RUNOR 1-1935: Transparency Reporting Regime - Modifications

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8379 23/12/2025 TO FINANCIAL ENTITIES, TO NON-FINANCIAL CREDIT CARD ISSUERS, TO NON-FINANCIAL PURCHASE CARD ISSUERS, TO OTHER NON-FINANCIAL CREDIT PROVIDERS, TO PAYMENT SERVICE PROVIDERS OFFERING PAYMENT ACCOUNTS:
Ref.: Circular CONAU 1-1712, RUNOR 1-1935:
Transparency Reporting Regime - Modifications
___________________________________________________________________________ We address you to communicate the modifications introduced to Chapter II of the referenced Transparency Reporting Regime, effective for the information period January 2026. Regarding this, the exemption from submitting Sections A and C is incorporated for other non-financial credit providers (OPNFC), highlighting the following changes:
CONAU
Modification of point 1. Description of the requirement.
RUNOR
Adjustment of point 36.2.1.1.
Additionally, the opportunity is considered appropriate to adjust point 2.1 of the Procedural Rules, to correct an error in the wording regarding the due date for monthly information and the observations for the “Currency” field of the TARIFARIOC.TXT design. Sincerely, CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M del Pino Suárez Chief Manager of Transparency Reporting Regime and Information Centers Deputy General Manager of Transparency Reporting Regime and Protection of Financial Services Users

1. Description of the requirement.
   With monthly frequency, financial entities, non-financial credit and/or purchase card issuers, and other non-financial credit providers (OPNFC) that must register in the records referred to in Section 1 of the rules on “Non-financial credit providers” (excluding mutual associations and cooperatives), Cooperative Credit Boxes (Law 26.173), and payment service providers offering payment accounts (PSPCP), shall report the fees and charges of the products and/or services they offer and market to financial services users (in accordance with the definition in current regulations). Additionally, the interest rate and the number of products will be recorded. Likewise, new registrations -fees for new products and/or services they wish to market- and increases/reductions in fees they intend to implement, regarding financial services users, will be reported as updates. They must also report modifications to charges. Reductions in fees and/or charges will be reported within thirty (30) consecutive days following their application. PSPCP and OPNFC shall only submit the requested information in Sections B and D -where applicable- detailed in these procedural rules.

2. General instructions.
   2.1. Monthly information.
   For the purpose of complying with monthly information related to tariffs, the concept of “Current Information” will be considered, which is defined as the highest tariff that will be in effect during the month immediately following the submission month (e.g., a submission due on the tenth business day of month n will contain tariffs in effect from the first day of month n+1 or, if a subsequent increase occurs and impacts during month n+1 timely notified, the highest tariff will be reported). In the case of information on “rates”, it must be reported -according to specific instructions for each included product- the rate in effect on the last business day of the month immediately preceding the submission month (e.g., a submission due on the tenth business day of month n will contain rates in effect on the last day of month n-1). The due date for submitting this information will operate on the 10th (tenth) business day of the reported month and will correspond to the tariff schedule in effect during the following month. Monthly information is composed as follows:
   Section A: “Information on named tariff schedule”.
   Section B: “Information on complete tariff schedule”.

B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME
14. TRANSPARENCY REPORTING REGIME
Chapter II – Section 1. Procedural Rules
Version: 6th COMMUNICATION “A” 8379 Effective: 01/01/2026 Page 1

36.2. Chapter II - Fees, charges, and rates for financial services users.
36.2.1. General instructions.
36.2.1.1. The information to be sent will be stored in the following files:
Monthly:

• “TARIFARIOA.TXT” (requirement 6) (Section A of the PRs “Information on named tariff schedule”). Not mandatory for payment service providers offering payment accounts (PSPCP) and other non-financial credit providers (OPNFC), as established in point 1 section 1 chapter II of the PRs.
• “TARIFARIOB.PDF” (requirement 7) (Section B of the PRs “Information on complete tariff schedule”). When there is no information to report, they must include this file explaining the reason why there are no corresponding fees and charges.
  Information by update: compressed file “TRANSPARENCIA.ZIP” (requirement 8) which may contain, from the following files, those corresponding to the case:
• “TARIFARIOC.TXT” (Section C of the PRs “Modifications to fees on named tariff schedule”). Not mandatory for payment service providers offering payment accounts (PSPCP) and other non-financial credit providers (OPNFC), as established in point 1 section 1 chapter II of the PRs.
• “NOTA.PDF” (Note template to send to clients). - Sections C and D of the PRs according to point 36.2.2.4. of these instructions-.
• “MODIFICACIONESD.PDF” (Section D of the PRs “Modifications to other fees and/or charges).
• “MODIFICACIONESD.XLS” (Section D of the PRs “Modifications to other fees and/or charges).
  The submission of files will be carried out according to the record designs inserted in point 36.2.4. and the instructions provided in the following points.
  The aforementioned files must be sent by accessing the Internet site (https://www3.bcra.gob.ar) in accordance with what is established in Section 1. of “Submission of Information to the Central Bank”. For the identification of this regime, 26 will be used for the regime code and for the requirement code it will be recorded: 6 for sending the “TARIFARIOA.TXT” file, 7 for the “TARIFARIOB.PDF” file, and 8 for the submission of updates.

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 36. Transparency Reporting Regime.
Version: 5th COMMUNICATION “A” 8379 Effective: 01/01/2026 Page 1

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 36. Transparency Reporting Regime.
Designation: Section C - Modifications to fees on named tariff schedule. (“TARIFARIOCTXT”).
Sheet 1 of 1

No. Field Name Type Max Length (1) Observations 1 Starting code Numeric 6 According to Annex I of the PRs.
2 Amount (Current Price) Numeric 11 According to point 36.2.2.2. i) and iii).
3 Amount (Expected Price) Numeric 11 According to point 36.2.2.2.i) and iii).
4 Variation Percentage Numeric 7 (2)
5 New tariff effective date Numeric 10 YYYY-MM-DD.
6 Movement Numeric 1 1= Registration of fee for new product and/or service. 2= Increase in fee. 3= Reduction in fee.
7 Currency Numeric 1 According to point 36.2.2.2.iii). 0 = Pesos 1 = US Dollars.
(1) The delimiter “;” must be used as a field separator.
(2) When dealing with percentages, it must be expressed as a percentage, separating integers and decimals with the “,” symbol.
PRs: Procedural rules of this regime. Version: 3rd COMMUNICATION “A” 8379 Effective: 01/01/2026 Page 7