Regulatory Alerts2026-08-10 | A 8465Added
Circular CONAU 1-1732: Adjustments to the Chart of Accounts and Information Regime on Payment of Remuneration via Bank Account Credit
Financial entities must incorporate account code 315726 (Cuenta Sueldo) to record USD deposits in Salary Accounts and update the Quarterly/Annual Supervision Information Regime correspondence table to include this new account. The Information Regime on Payment of Remuneration via Bank Account Credit is amended to add crediting type 3 for payments in US dollars, requiring entities to report employer CUIT, employee CUIL, bank CBU, crediting type, and amount monthly. These adjustments are effective as of July 31, 2026.
2026 - YEAR OF ARGENTINE GREATNESS COMMUNICATION "A" 8465 10/08/2026 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1732: Adjustments to the Chart of Accounts and Information Regime on Payment of Remuneration via Bank Account Credit (R.I. – P.R.).
We address you to communicate the adjustments made to the minimum chart of accounts for financial entities and to the information regime referenced, within the framework of what is provided for in Communication "A" 8460. In this regard, in order to account for the capture of deposits in US dollars in the "Salary Account" provided for in point 2.1 of the consolidated text on Savings Deposits, Salary Accounts and Special Accounts, the following item has been incorporated: • 315726 – Salary Account. Additionally, the Correspondence Table of the R.I. for Quarterly/Annual Supervision – "Consolidation Statement of Local Entities with Subsidiaries and Other Entities in the Country and Abroad" has been adjusted with the incorporation of the new accounting item. Likewise, it is informed that regarding the Information Regime on Payment of Remuneration via Bank Account Credit, crediting type 3 "Payment of remuneration in US dollars" is incorporated, in order to identify the crediting of salaries that are made in said currency. Attached are the sheets to be replaced in the respective consolidated texts. We greet you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Rodrigo J. Danessa Manager of the Information Regime General Manager of the Information Regime and Protection of Users of Financial Services a/c ANNEX
315726 B.C.R.A. HIGH Annex to Com. "A" 8465
-3- 315453 Judicial Deposits for Fixed Term 315454 Other deposits 315503 Financial sector - Other accrued interest payable 315511 Financial sector - Accrued interest payable for deposits in current accounts 315700 Non-financial private sector - Capital 315706 Interest-free current accounts 315707 Demand accounts 315712 Interest-bearing current accounts 315718 Savings account 315723 Special current account for legal entities - interest-free 315724 Special current account for legal entities - interest-bearing 315725 Judicial Deposits - Demand Accounts 315726 Salary Account 315731 Transferable constant-term investments 315732 Transferable fixed-term 315733 Transferable investments with early cancellation option 315735 Transferable investments with renewal option for a determined term 315736 Transferable investments with variable remuneration 315737 Non-transferable fixed-term 315742 Immobilized balances 315743 Non-transferable investments with early cancellation option 315744 Non-transferable investments with renewal option for a determined term 315745 Non-transferable investments with variable remuneration 315746 Non-transferable constant-term investments 315751 As collateral 315753 Judicial Deposits for Fixed Term 315754 Other deposits 315781 Special accounts - Law 27.260 – Article 38, subsection c), Art. 41 and Art. 42, subsection a) 315782 Special accounts - Law 27.260 – Article 38, subsection c), Art. 41 and Art. 42, subsection b) 315783 Special accounts - Law 27.260 – Article 38, subsection c), Art. 41 and Art. 44 315784 Savings account for repatriation of funds – Personal Assets Law 27.541 315785 Fixed-term from crediting in savings account for repatriation of funds – Personal Assets Law 27.541 315786 Special account for repatriation of funds – Res. Gen. ex AFIP No. 4816/2020 and amendments 315787 Fixed-term from crediting in special account for repatriation of funds - General Resolution of the former AFIP No. 4816/2020 and amendments 315788 Special account for repatriation of funds – Solidarity and extraordinary contribution. Law 27.605 315789 Fixed-term from crediting in special account for repatriation of funds – Solidarity and extraordinary contribution. Law 27.605 315790 Special Deposit and Cancellation Account for Argentine Construction (CECON.Ar) – Laws 27.613, 26.679 and 27.701 315791 Special account to credit export financing 315792 Special account for the regime promoting the knowledge economy. Decree 679/22 315793 Special Deposit and Cancellation Account for Argentine Investment and Production (CEPRO.Ar). Law 27.701. 315794 Special Account for Asset Regularization – Law 27.743 315803 Non-financial private sector - Other accrued interest payable 315807 Non-financial private sector - Accrued interest payable for fixed-term deposits 315809 Non-financial private sector - Accrued interest payable for other time deposits 315811 Non-financial private sector - Accrued interest payable for deposits in current accounts 315812 Non-financial private sector - Accrued interest payable for deposits in savings accounts 315901 (Remuneration in specific goods realized in advance) B.C.R.A. CHART OF ACCOUNTS Version: 12th COMMUNICATION "A" 8465 Validity: 31/07/2026 Page 5
ITEM SUBITEM ACCOUNT CORRESPONDENCE Subsidiaries abroad 220000 Items pending allocation 230000 LIABILITY Deposits Public Sector Non-Financial 311100 311200 315100 315200 318101 319101 Financial Sector 311400 311500 315400 315500 318201 319201 Non-Financial Private Sector and Residents Abroad Current Accounts 311706 311712 312103 312106 312109 312112 315706 315712 316106 316112 Savings Accounts 311718 311722 311723 311724 311726 311790 311791 311792 311793 312118 312122 312123 312124 312183 315718 315723 315724 315726 315784 315786 315788 315790 315791 315792 315793 315794 316118 316123 316124 316147 Fixed Term 311731 311740 311753 311766 311767 311784 311787 311901 312131 312140 312177 312178 312301 315732 315737 315753 315785 315787 315789 315901 316132 316137 316301 Investment Accounts 311735 311736 311737 311738 311743 311744 311746 311747 311785 311786 311788 311789 312135 312136 312138 312143 312146 312147 312148 312149 312179 312180 312181 312182 315731 315733 315735 315736 315743 315744 315745 315746 316135 316136 316138 316139 316143 316144 316145 316146 Others 311725 311729 311730 311742 311745 311751 311754 311781 311782 311783 311794 312142 312145 312151 312154 312166 312167 315707 315725 315742 315751 315754 315781 315782 316783 316104 316107 316142 316151 316154 Interest, adjustments and exchange rate differences 311803 311807 311809 311811 311812 311813 311868 311869 311870 311871 311872 312203 312207 312210 312211 312212 312213 312268 312269 312270 312271 312272 315803 315807 315809 315811 315812 316203 316207 316209 316211 316212 IFRS Adjustment 318301 318401 319301 319401 B.C.R.A. INFORMATION REGIME FOR SUPERVISION (R.I. – S) 2 - CONSOLIDATION STATEMENT OF LOCAL ENTITIES WITH SUBSIDIARIES AND OTHER ENTITIES IN THE COUNTRY AND ABROAD Version: 13th COMMUNICATION "A" 8465 Validity: 31/07/2026 Page 5
PROCEDURE RULES General Instructions: The frequency of this regime will be monthly. The amounts will be expressed in pesos or US dollars with two decimals, according to the type of crediting indicated. Data requested: The following data will be reported, regarding the accounts used for the crediting of remuneration in the entity on the last business day of each month: -Date: month and year to which the information corresponds. -Employer / ART identification: Unique Tax Identification Number (CUIT) -Employee identification: Unique Labor Identification Number (CUIL) must be recorded. -Bank account identification: The Uniform Banking Key (CBU) will be reported in accordance with the consolidated text of the Interbank Commission for Payment Means of the Argentine Republic (CIMPRA). -Type of crediting: 1-Payment of remuneration in pesos. 2-Payment of monetary benefits made by the ART to those affected by labor contingencies. 3-Payment of remuneration in US dollars. -Amount: the amount deposited in the salary account by the employer / ART in the month under report will be recorded. It may be zero. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 9. PAYMENT OF REMUNERATION VIA BANK ACCOUNT CREDIT Version: 6th COMMUNICATION "A" 8465 Validity: 31/07/2026 Page 1
ANNEX TABLE Date Employer / ART Identification (CUIT) Employee Identification (CUIL) Bank Account Identification (CBU) Type of crediting Amount B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 9. PAYMENT OF REMUNERATION VIA BANK ACCOUNT CREDIT Version: 5th COMMUNICATION "A" 8465 Validity: 31/07/2026 Page 2