Circular CONAU 1-1727 RUNOR 1-1962: Monthly Accounting Report "Foreign Exchange Operations" (R.I. - O.C.) Adjustments

"2026 - YEAR OF ARGENTINE GREATNESS"
COMMUNICATION "A" 8451 08/07/2026
TO FINANCIAL ENTITIES,
TO FOREIGN EXCHANGE OPERATORS:
Ref.: Circular
CONAU 1-1727,
RUNOR 1-1962:
Monthly Accounting Report "Foreign Exchange Operations" (R.I. - O.C.). Adjustments.
___________________________________________________________________________ We address you to communicate the modifications introduced in Section A of the Reporting Regime referenced. In this regard, clarifications have been incorporated into the general instructions of the procedural rules related to the identification and manner of reporting swap and arbitrage operations. Likewise, the following adjustments were made in the operational instructions:
incorporation of item e) in point 23.2.1.4.; adjustment of the designation of field 4 in the record design; addition of errors 43 to 45; and incorporation of Annex VI. Regarding this, we send you attached the sheets that should replace the respective ordered texts. These modifications will apply to presentations made from 07/08/2026 onwards, with validity for operations from 06/08/2026 onwards. Corrective submissions made under the stated validity must be processed under the full-lot modality (total corrective). We greet you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Rodrigo J. Danessa Manager of Reporting Regime Deputy General Manager of Reporting Regime and Protection of Users of Financial Services TO THE ATTENTION OF
ANNEX

PROCEDURAL RULES
General Instructions
Amounts will be recorded in units without decimals.
For the purpose of rounding magnitudes, values will be incremented by one unit when the first digit of the fractions is equal to or greater than 5, discarding the latter if they are lower. The reporting regime is composed as follows:
Section A: Foreign Exchange Operations. It will be completed daily, with the deadline for presentation at 3:00 PM on the next business day following the reported day.
Complement of Section A: Information on operations included in Article 2 of Decree 38/2025 or Decree 682/2025. It will be completed daily, with the deadline for presentation at 3:00 PM on the next business day following the reported day. The Complement will be part for all purposes of Section "A", consequently, the presentation of this section will only be considered fulfilled when both components are valid.
Section B: General Foreign Exchange Position. It will be completed daily, with the deadline for presentation at 10:00 AM on the next business day following the reported day.
Section C: Composition of the General Foreign Exchange Position. It will be completed monthly. Its deadline will operate on the 10th (tenth) business day of the month following the reported month.
Foreign exchange agencies must not present sections B and C.
The information included in this regime will be completed through the applications available on the website of this Institution.
SWIFT coding must be used to complete currency, country, and correspondent codes.
The swap rates to be applied for the conversion of other foreign currencies to US dollars will be reported daily by the Operations Desk of the Central Bank.
Operations are declared according to the day of their realization.
The declaration of each non-business day operated must be made separately. This information must be presented on the same date as that corresponding to the immediate subsequent business day. Arbitrages and swaps with entities authorized to operate in foreign exchange in the country must be reported openly, and must be included in purchases and sales as appropriate in each case. Based on the definitions included in point 6.2 of the rules on "Exterior and Foreign Exchange", it must be distinguished whether the operations with clients reported correspond to local currency settlement foreign exchange purchase-sale (0), swaps (1), or arbitrages (2).

B.C.R.A.
MONTHLY ACCOUNTING REPORTING REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 24th COMMUNICATION "A" 8451 Validity:
06/08/2026 Page 1

Operations conducted for swaps and arbitrages with clients must be reported as follows, taking into account the integration guidelines specified in the operational instructions:
Swaps (or simultaneous swaps and arbitrages)

• Inflows of funds from abroad that remain deposited locally in foreign currency: a purchase slip must be recorded for the receipt of foreign currency bills from clients, indicating the concept code defined between the client and the entity that reflects the reason for the transaction, and additionally a sales slip with concept code A10/A22, as appropriate.
• Outflows of funds from the country from local deposits in foreign currency: a sales slip must be recorded for the transfer of foreign currency bills from clients, indicating the concept code defined between the client and the entity that reflects the reason for the transaction, and additionally a purchase slip with concept code A10.
  Arbitrages
• A purchase slip must be recorded for the receipt of bills or other instruments in foreign currency from clients, indicating the concept code defined between the client and the entity that reflects the reason for the transaction, and additionally a sales slip for the delivery of bills or other instruments in foreign currency to clients, indicating the same concept code. The currency code indicated on both slips must be different.
  Movements of foreign currency bills with the exterior must be declared in the lists of operations for arbitrage and swap with foreign correspondents.
  Operations conducted for agreement accounts must be reported as follows:
• Sales of dollars conducted for agreement accounts: for sales to clients, a foreign exchange sales slip must be issued indicating instrument code 09 - Operations conducted for agreement accounts. The counterpart for this foreign exchange sale will be reported among the concepts that make up the daily variation of the GFE (point B.1.16.).
• Purchase of dollars conducted for agreement accounts: for purchases from clients, a foreign exchange purchase slip must be issued indicating instrument code 09 - Operations conducted for agreement accounts. The counterpart for this foreign exchange purchase will be reported among the concepts that make up the daily variation of the GFE (point B.1.17.).
  Identification
  For the purpose of recording foreign exchange operations, the identification modalities contained in point 5.4 of the rules on "Exterior and Foreign Exchange" must be taken into account.

B.C.R.A.
MONTHLY ACCOUNTING REPORTING REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 14th COMMUNICATION "A" 8451 Validity:
06/08/2026 Page 2

23.2.1.2. For any identification number with fewer than 11 positions, a zero will be placed to the right and the necessary number of zeros to the left to reach the total length of field 9.
23.2.1.3. Field 18 "Country of origin" will be mandatory for integration for operations conducted with clients residing abroad. This field must be filled with blanks when the reported operations correspond to clients residing in the country.
23.2.1.4. Field 4 will be divided to be integrated based on the attributes detailed below; in cases where the coded situations are not configured, they will be filled with blanks to complete the length of the field:
Field 4.a) JURISDICTION – Positions 1 and 2
It will be completed by indicating the corresponding jurisdiction code, according to the "Jurisdiction Code" table provided in the PRs.
Field 4.b) LINKAGE – Position 3
In all operations A11, A13, A21, and A23, it must be indicated whether the client and the counterparty constitute the types of relationships described in point 3.4 of the PRs, with the exception of operations conducted under concepts A07, A09, A10, A12, A22, A24, S06, and S34 to S36. For this purpose, "S" (Yes) or "N" (No) will be indicated in the third position. Field 4.c) TRACKING – Positions 4 and 5 Additionally, positions 4 and 5 must be completed, taking into account what is provided in points 3.6 to 3.51 of the PRs (except points 3.49 and 3.50 of the PRs) and in Annex III of these instructions. Field 4.d) FUNDING IDENTIFICATION – Position 6 For concepts B04, P12, B27, B31, and P26, the corresponding code must be indicated in position 6, as established in point 3.3 of the PRs and in Annex V of these instructions. Field 4.e) SWAP AND ARBITRAGE IDENTIFICATION – Position 7 In all operations A11, A13, A21, and A23, position 7 must be completed taking into account what is provided in the general instructions of the PRs and in Annex VI of these instructions. Position 8 will be filled with blanks.
23.2.1.5. Field 13 will be mandatory for integration only when a correspondent is involved in the reported operation (operation types A15, A16, A25, and A26 – always mandatory – and A11, A13, A21, and A23, when applicable).
23.2.1.6. Fields 16 "Final Beneficiary/Ordering Country Code" and 17 "Designation of Foreign Beneficiary/Ordering" will be completed according to the guidelines established in Annexes I and II of this section.
23.2.1.7. Description-type fields (fields 10 and 17 of design 2713) must not contain tab characters or quotes. They must be generated in uppercase characters without accents.

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Version: 37th COMMUNICATION "A" 8451 Validity:
06/08/2026 Page 5

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Designation: Foreign Exchange Operations - Daily Information Sheet 1 of 3 No Field Name Type (1) Length Observations 1 Design Code Character 4 Constant 2713. 2 Entity Code Numeric 5 The one corresponding to the current account in pesos. 3 Information/Operation Date Numeric 8 YYYYMMDD. 4 Jurisdiction Code / Linkage / Tracking Code / Funding Identification Code / Swap and Arbitrage Tracking Code Character 8 According to point 23.2.1.4. of these instructions:
Field 4.a) positions 1 and 2 "Jurisdiction Code" for operation type A11, A13, A21, or A23 Field 4.b) position 3 "Linkage" Field 4.c) positions 4 and 5 "Tracking Code" Field 4.d) position 6 "Funding Identification Code" Field 4.e) position 7 "Swap and Arbitrage Identification" 5 Operation Type Character 3 A11= Sales of bills and foreign currency to clients. A12= Sales of bills and foreign currency to other financial and exchange entities in the country (including the BCRA). A13= Purchases of bills and foreign currency from clients. A14= Purchases of bills and foreign currency from other financial and exchange entities in the country (including the BCRA). A15= Bills and foreign currency received for arbitrage and swap operations with foreign correspondents. A16= Bills and foreign currency sent for arbitrage and swap operations with foreign correspondents. A21 to A26= Cancellation of operations A11 to A16. 6 Internal Slip Number Character 20 For operation type A11, A13, A21, or A23. 7 Purchasing/Selling Entity Number – Sequence for multiple slips Numeric 5 - Entity number for operation types A12 or A22 and A14 or A24.

• Correlative numbering within each Internal Slip Number for concept codes B01, B06, B14, B15, B17, B22, B26, B28, and P13 in case of multiple slips (point 23.2.1.10. of these instructions).
• Fill with zeros in remaining cases
  8 Client Identification Type Numeric 2 According to point 23.2.1.1. For operation type A11, A13, A21, or A23.
  Version: 27th COMMUNICATION "A" 8451 Validity:
  06/08/2026 Page 11

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Code Legend Cause
40 INCONSISTENCY IN RETURN FIELDS WITH RESPECT TO ORIGINAL OPERATION (applicable for operations reported from 2/9/19)

• Having reported concept code B05, B07, B10, B11, B12, B13, B16, B18, B19, B20, or B21 with operation type A13, the amount reported in field 22 is greater than the amount reported for concept codes B05, B07, B10, B11, B12, B13, B16, B18, B19, B20, or B21 with operation type A11 – provided that field 20 is equal to that reported in the original operation – (second paragraph of point 23.2.1.12.a) of these instructions), or
• Having reported concept code P01, P03, P06, P08, P12, P18, P19, P20, P22, P23, P24, P25, P26, B23, or B24 with operation type A11, the amount reported in field 22 is greater than the amount reported for the same concept codes with operation type A13 and field 4 (fourth and fifth positions) equal to AB, AD, AM, or AI as provided in point 23.2.12.b) of these instructions.
  41 INCONSISTENCY IN FIELD 16 Argentina code was reported for a concept code not admitted according to Annex II.
  42 FIELD 25 INCORRECTLY REPORTED The code entered in field 25 does not correspond to the format provided in point 23.2.1.13. of these instructions.
  43 INCONSISTENCY BETWEEN TRACKING MARK CODE AND SWAP AND ARBITRAGE IDENTIFICATION CODE - FIELD 4 Having reported marks CB or CJ in positions 4 and 5, code 1 was not indicated in position 7. Version: 5th COMMUNICATION "A" 8451 Validity:
  06/08/2026 Page 22

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Code Legend Cause
44 INCONSISTENCY IN SWAP OPERATIONS

• The total amount equivalent in USD corresponding to operations A11 minus A21, with concept code A10 or A22 and identical combination of fields 8 and 9 and code 1 in position 7 of field 4, does not correspond to the total amount equivalent in USD of operations A13 minus A23, with concept code different from A10 or A22 and identical combination of fields 8 and 9 and code 1 in position 7 of field 4, or
• The total amount equivalent in USD corresponding to operations A13 minus A23, with concept code A10 and identical combination of fields 8 and 9 and code 1 in position 7 of field 4, does not correspond to the total amount equivalent in USD of operations A11 minus A21, with concept code different from A10 or A22 and identical combination of fields 8 and 9 and code 1 in position 7 of field 4.
  45 INCONSISTENCY IN ARBITRAGE OPERATIONS
  The total amount equivalent in USD corresponding to operations A11 minus A21, with identical combination of fields 8, 9, and 19 and code 2 in position 7 of field 4, does not correspond to the total amount equivalent in USD of operations A13 minus A23, with identical combination of fields 8, 9, and 19 and code 2 in position 7 of field 4. Version: 2nd COMMUNICATION "A" 8451 Validity:
  06/08/2026 Page 23

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
VALIDATION OF CATEGORIES BETWEEN FOREIGN EXCHANGE OPERATIONS AND GENERAL FOREIGN EXCHANGE POSITION (except for foreign exchange agencies) Code Legend Cause 201 DISCREPANCY IN CONTRACTED PURCHASES OF BILLS AND CURRENCY WITH CLIENTS The concept cited in GFE does not correspond to the total equivalent in US dollars of operations A13 minus A23 reported in design 2713 considering the admitted tolerance value. 202 DISCREPANCY IN CONTRACTED SALES OF BILLS AND CURRENCY WITH CLIENTS The concept cited in GFE does not correspond to the total equivalent in US dollars of operations A11 minus A21 reported in design 2713 considering the admitted tolerance value. 203 DISCREPANCY IN PURCHASE OF BILLS AND CURRENCY FROM BCRA The concept cited in GFE does not correspond to the total equivalent in US dollars of operations A14 minus A24 reported in design 2713, having indicated 00030 in field 7 of the same, considering the admitted tolerance value. 204 DISCREPANCY IN SALE OF BILLS AND CURRENCY TO BCRA The concept cited in GFE does not correspond to the total equivalent in US dollars of operations A12 minus A22 reported in design 2713, having indicated 00030 in field 7 of the same, considering the admitted tolerance value. 205 DISCREPANCY IN PURCHASES OF BILLS AND CURRENCY FROM OTHER ENTITIES IN THE COUNTRY The concept cited in GFE does not correspond to the total equivalent in US dollars of operations A14 minus A24 reported in design 2713, having indicated a code different from 00030 in field 7 of the same, considering the admitted tolerance value. 206 DISCREPANCY IN SALES OF BILLS AND CURRENCY TO OTHER ENTITIES IN THE COUNTRY The concept cited in GFE does not correspond to the total equivalent in US dollars of operations A12 minus A22 reported in design 2713, having indicated a code different from 00030 in field 7 of the same, considering the admitted tolerance value. Version: 2nd COMMUNICATION "A" 8451 Validity:
06/08/2026 Page 24

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
CORRELATIONS BETWEEN FOREIGN EXCHANGE OPERATIONS, GENERAL FOREIGN EXCHANGE POSITION, AND COMPOSITION OF THE GENERAL FOREIGN EXCHANGE POSITION (except for foreign exchange agencies) Code Legend Cause 207 DISCREPANCY IN TOTAL GFE AT THE LAST DAY OF THE MONTH The total GFE on the information date indicated in the Composition of the General Foreign Exchange Position does not correspond to the last GFE presented considering the admitted tolerance value. 208 ADVANCED INFORMATION OF FOREIGN EXCHANGE OPERATIONS Having not entered the GFE of the day to be reported, the data corresponding to Foreign Exchange Operations were presented. 209 ADVANCED INFORMATION OF GENERAL COMPOSITION OF FOREIGN EXCHANGE Having not entered the GFE of the last business day of the month, the data of the Composition of the General Foreign Exchange Position were presented. Version: 2nd COMMUNICATION "A" 8451 Validity:
06/08/2026 Page 25

23.6. Corrective Information – File "ROPCAM.TXT".
All error legends will apply except for the following: 01, 06, 08, 09, 11, 14, and 22, which will be replaced by the following specific error codes:
CORRECTIVE
Code Legend Cause
301 FILE "ROPCAM.TXT" NOT FOUND
The reference file was omitted or its design does not correspond to 2713 or it is empty.
302 INCORRECTLY REPORTED CORRECTIVE FIELD
The Corrective field of the mentioned design only admits the character "R".
303 INCORRECTLY REPORTED OPERATION TYPE
A type different from A11, A13, A21, or A23 was reported.
304 INCORRECTLY REPORTED NUMERIC FIELD
Field(s) 22 and/or 23 contain(s) blanks or non-numeric characters.
305 INCORRECTLY REPORTED FIELD 7
The mentioned field was not filled with zeros, or in the situations provided in point 3.1 of the PRs (point 23.2.1.10. of these instructions), the data indicated in this field do not maintain correlative sequence within each internal slip number.

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Version: 1st COMMUNICATION "A" 8451 Validity:
06/08/2026 Page 26

Annex VI
Guidelines for the integration of position 7 of field 4 In all operations A11, A13, A21, and A23, the code corresponding to the type of operation must be indicated:
0= foreign exchange operation
1= swap (or simultaneous swap and arbitrage)
2= currency arbitrage
For this purpose, the following instructions must be observed:
Operation Type Concept Code Admitted Value
A11 or A21
A13 or A23
All, except A10 or A22 0
A11 or A21
A13 or A23
All, except those included in the list of non-admitted concepts 1 A11 or A21 A13 or A23 A10 or A22 1 A13 or A23 A10 1 A11 or A21 A13 or A23 All, except A10 or A22 2 List of non-admitted concepts B04 - B23 - B24 - B26 - B27 - B31 - S33 - S34 - S35 - S36 - I02 - I09 - I11 - I12 - I13 - A09 - A11 - A12 - A16 - A20 - A21 - A24 - P12 - P15 - P17 - P18 - P19 - P20 - P21 - P22 - P25 - P26 - P27 - P28

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Version: 1st COMMUNICATION "A" 8451 Validity:
06/08/2026 Page 1