Circular CONAU 1-1735 / RUNOR 1-1971: Monthly Accounting Report "Foreign Exchange Operations" (R.I. - O.C.) and Monthly Accounting Report "Tracking of Foreign Currency Negotiations for Goods Exports" (R.I. - SECOEXPO)

"2026 - YEAR OF ARGENTINE GREATNESS"
COMMUNICATION “A” 8476 04/09/2026
TO FINANCIAL ENTITIES,
TO FOREIGN EXCHANGE OPERATORS:
Ref.: Circular
CONAU 1-1735,
RUNOR 1-1971:
Monthly Accounting Report "Foreign Exchange Operations" (R.I. - O.C.) - Monthly Accounting Report "Tracking of Foreign Currency Negotiations for Goods Exports" (R.I. - SECOEXPO) ___________________________________________________________________________ We address you to inform you of the modifications in the procedural rules linked to the reporting regimes referenced, as a consequence of what was duly established through Communications A 8426, 8441, 8442 and 8464, and as detailed below:

R.I. Foreign Exchange Operations
The following concept codes have been added:
• B32 “Collections from exports of goods shipped under a shipping permit with pending customs clearance” (validity from 01/01/26)
• B33 “Income from collections of goods exports that will be used to cancel promissory notes issued under Communication “A” 8441” (validity from 22/05/26)

Likewise, a new client condition corresponding to “Holder for operation framed within Communications A 8426, A 8442 and A 8464” is incorporated, whose use will imply the obligation to identify the VPU/RIGI or third party associated with the operation in the Complement of Section A on the same day under report.

Additionally, a new clarification is added regarding identification for tracking via the “AP” mark for operations carried out as detailed in point 3.52 of Section A (validity from 22/05/26), and points 3.13.a), 3.41.a) and 3.42.a) are also adapted due to the inclusion of concept code B32 in the tracking marks “XB”, “BC” and “BV”, respectively.

It should be clarified that in Annex III of the operational instructions, the table with the detail of tracking marks based on their active validity has been updated.

R.I. SECOEXPO
A new concept code A22 is incorporated in Table I of Section B.5 for the report of applications and other imputations, corresponding to “Allocation of collection of exports of goods shipped under a shipping permit with pending customs clearance” (validity from 01/01/26).

-2-
The modifications made will apply to presentations made from 21/09/26. Rectifications presented due to the stated validity periods must be carried out under the complete batch modality. Attached are the sheets to replace in the related ordered texts, which include the adaptations in the respective operational instructions. 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 a/c
ANNEX

PROCEDURAL RULES
General Instructions
The 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 submission being at 15:00 hours 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 or in Communications “A” 8426, 8442 and 8464. It will be completed daily, with the deadline for submission being at 15:00 hours on the next business day following the reported day. The Complement will form part of Section “A” for all effects; 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 submission being at 10:00 hours 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 shall 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 the codes for currency, country and correspondent.
The swap rates to be applied for the conversion of other foreign currencies to United States 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 “Foreign and Exchange”, it must be distinguished whether the operations with clients reported correspond to foreign exchange purchase-sale with settlement in local currency (0), swaps (1) or arbitrages (2).

B.C.R.A.
MONTHLY ACCOUNTING REPORTING REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 25th COMMUNICATION “A” 8476 Validity:
05/09/2026 Page 1

SECTION A: FOREIGN EXCHANGE OPERATIONS
1.1. For the sale of banknotes and foreign currency to clients:
1.1.1. Date of the operation
1.1.2. Internal ticket number
1.1.3. Jurisdiction
1.1.4. Client identification
1.1.4.1. Type

• Unique Tax Identification Key (C.U.I.T.).
• Unique Labor Identification Code (C.U.I.L.).
• Identification Key (C.D.I.)
• National Identity Document (D.N.I.)
• Civic Booklet (L.C.)
• Enrolment Booklet (L.E.)
• Code assigned to common investment funds by the CNV
• Passport
• Other document authorizing entry into the country
  1.1.4.2. Number
  The one corresponding to the type of identification used
  1.1.4.3. Country of origin – for natural persons who are not residents of the country
  SWIFT code corresponding to the country issuing the client's identification document
  1.1.5. Name
  1.1.5.1. Natural persons – Surnames and names in full
  1.1.5.2. Legal entities – Trade name or denomination, in full
  1.1.6. Residence: SWIFT code of the country
  1.1.7. Client condition
• 1: Holder
• 2: Attorney
• 3: Holder for operation framed within Com. “A” 8426, 8442 and 8464 (*).
  1.1.8. Code of the instrument sold
  1.1.9. Code of the instrument received from the client
  1.1.10. Code of the country of the final beneficiary
  1.1.11. Name of the beneficiary abroad
  1.1.12. SWIFT code of the correspondent
  1.1.13. Concept code
  1.1.14. Code of identification of operations associated with goods exports (APX) in the case of returns/cancellations. Code of identification of payment of imports (in the case of advance payments, cash or deferred payment of imports)
  1.1.15. Date of shipment (in the case of sight payments or commercial debts for goods imports)
  1.1.16. Linked operations
  1.1.17. RAyPE No.
  1.1.18. Currency code
  1.1.19. Amount in original currency
  1.1.20. Amount in pesos

B.C.R.A.
MONTHLY ACCOUNTING REPORTING REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 19th COMMUNICATION “A” 8476 Validity:
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1.2. For the sale of banknotes and foreign currency to other financial and exchange entities in the country (including the BCRA):
1.2.1. Date of the operation
1.2.2. Number of buying entity
1.2.3. Code of Instrument sold
1.2.4. Code of Instrument received from the other entity
1.2.5. Currency code
1.2.6. Amount in original currency
1.2.7. Amount in pesos.
1.3. For the purchase of banknotes and foreign currency from clients:
1.3.1. Date of the operation
1.3.2. Internal ticket number
1.3.3. Jurisdiction
1.3.4. Client identification
1.3.4.1. Type.

• Unique Tax Identification Key (C.U.I.T.).
• Unique Labor Identification Code (C.U.I.L.).
• Identification Key (C.D.I.)
• National Identity Document (D.N.I.)
• Civic Booklet (L.C.)
• Enrolment Booklet (L.E.)
• Code assigned to common investment funds by the CNV
• Passport
• Other document authorizing entry into the country
  1.3.4.2. Number.
  The one corresponding to the type of identification used.
  1.3.4.3. Country of origin – for natural persons who are not residents of the country
  SWIFT code corresponding to the country issuing the client's identification document
  1.3.5 Name
  1.3.5.1. Natural persons – Surnames and names in full
  1.3.5.2. Legal entities – Trade name or denomination, in full
  1.3.6. Residence: SWIFT code of the country
  1.3.7. Client condition
• 1: Holder
• 2: Attorney
• 3: Holder for operation framed within Com. “A” 8426, 8442 and 8464 (*).
  1.3.8 Code of instrument purchased
  1.3.9. Code of instrument delivered to the client
  1.3.10. Code of the country of the orderer
  1.3.11. Name of the orderer
  1.3.12. SWIFT code of the correspondent
  1.3.13. Concept code

B.C.R.A.
MONTHLY ACCOUNTING REPORTING REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 17th COMMUNICATION “A” 8476 Validity:
05/09/2026 Page 4

1.3.14. Officialization number for export consumption (in the case of collections from exports) / Code of identification of operations associated with goods exports (APX), in the case of advances and pre-financing of exports. Code of identification of the payment of imports.
1.3.15. Linked operations
1.3.16. Currency code
1.3.17. Amount in original currency
1.3.18. Amount in pesos
1.4. For the purchase of banknotes and foreign currency from other financial and exchange entities in the country (including the BCRA):
1.4.1. Date of the operation
1.4.2. Number of selling entity
1.4.3. Code of Instrument purchased
1.4.4. Code of Instrument sent to the other entity
1.4.5. Currency code
1.4.6. Amount in original currency
1.4.7. Amount in pesos
1.5. Banknotes and foreign currency received by arbitrage and swap operations carried out with foreign correspondents:
1.5.1. Date of the operation
1.5.2. SWIFT code of the correspondent
1.5.3. Currency code received
1.5.4. Amount received
1.5.5. Code of instrument received
1.6. Banknotes and foreign currency remitted by arbitrage and swap operations carried out with foreign correspondents:
1.6.1. Date of the operation
1.6.2. SWIFT code of the correspondent
1.6.3. Currency code remitted
1.6.4. Amount remitted
1.6.5. Code of instrument remitted
(*) When it comes to operations carried out within the framework of Communications “A” 8426, 8442 and 8464, the client condition must be identified with code 3 for operations A11 and A21 corresponding to concept codes B24, P01, P03, P06, P08, P19, P23, P24, P26 and S08 and S10, and for operations A13 and A23 corresponding to concept codes B24, P01, P03, P06, P08, P19, P23, P24 and P26.
2. Cancellations
For the purpose of reporting the cancellation of operations corresponding to codes A.1.1. to A.1.6., codes A.2.1. to A.2.6 must be used, respectively, reporting a new ticket number through which the cancellation was made and the date on which the original operation was made, completing the remaining fields with the originally reported data.

B.C.R.A.
MONTHLY ACCOUNTING REPORTING REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 18th COMMUNICATION “A” 8476 Validity:
05/09/2026 Page 5

3. Clarifications
   3.1. For operations in which a single foreign exchange ticket includes more than one destination for export consumption, each of these must be discriminated detailing: Internal ticket number, Sequential order number (according to the annex to the physical ticket), Shipping permit number and Amount in foreign currency imputed to that shipping permit in original currency.
   The same procedure must be followed for foreign exchange tickets that include more than one import dispatch, detailing: Internal ticket number, Sequential order number (according to the annex to the physical ticket), Import dispatch number or ZFI, Date of shipment and Amount in foreign currency imputed to that shipping permit in original currency.
   3.2. In order to carry out subsequent tracking, operations corresponding to concepts B02, B03, B04, B27, B29, B30, B31 and B32 will be assigned the code ‘APX’, while operations corresponding to concepts B05, B07, B10, B11, B12, B13, B16, B18, B19, B20 and B21 will be assigned the code ‘MSD’.
   3.3. In operations carried out under concept codes B04, P12, B27, B31 and P26, the source of funding and the recipient of the financing must be identified (in terms of what is established in Article 23 of Decree 905/2002 and its amendments), distinguishing whether the foreign currency financings granted by local financial entities were funded with / destined to:
   • local deposits in foreign currency for persons with usual income from foreign trade operations and related activities (0)
   • foreign credit lines for persons with usual income from foreign trade operations and related activities (1)
   • other types of funding for persons with usual income from foreign trade operations and related activities (2)
   • local deposits in foreign currency for persons without usual income from foreign trade operations and related activities (3)
   • foreign credit lines for persons without usual income from foreign trade operations and related activities (4)
   • other types of funding for persons without usual income from foreign trade operations and related activities (5)
   Regarding this, the integration guidelines defined in the operational instructions according to the types of operations and tracking marks — if applicable — indicated there must be taken into account. For concept B04, the tracking marks “XB” and “XD” are defined in points 3.13. a) and 3.51, respectively, of this section. On the other hand, operations corresponding to concept P12 with tracking mark “AB” are governed specifically by what is provided in points 7.9.1.6. and 14.2.1.5. (RIGI) of the rules on “Foreign and changes”, while those identified with the mark “AI” must comply with what is provided in points 7.11.1.2. and 7.11.1.4. of said rules.
   3.4. Linkage: Except for concept codes A07, A09, A10, A12, A22, A23, S06 and S29, it must be indicated in the exchange operation if the client and a counterparty maintain between them the types of relationships described in point 1.2.2. of the rules on “Large exposures to credit risk”.
   3.5. When it comes to operations carried out within the Local Currency Payments System (SML), the specific currency codes detailed below will be used:
   • ML1 SML Operations with Brazil
   • ML2 SML Operations with Uruguay.
   • ML3 SML Operations with Paraguay

B.C.R.A.
MONTHLY ACCOUNTING REPORTING REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 37th COMMUNICATION “A” 8476 Validity:
05/09/2026 Page 6

3.13. Operations carried out in accordance with what is provided for advances and pre-financing of exports in points 10.10.2.4. and 13.3.2. of the rules on “Foreign and changes”:
3.13.a) For purchase operations (A13) that are carried out for concept codes B02, B03 and B04 from 20.05.2022, B27 from 08.07.2024, B29, B30 and B31 from 27.01.2025 to 22.08.2025 inclusive, B29, B30 and B31 from 22.09.2025 and B32 from 01.01.2026, they will be identified with code “XB”. 3.13.b) For sale operations (A11) that correspond to concept codes B06, B15 and B17 from 20.05.2022 to 11.05.2025 inclusive; B05, B13, B16, B18 and B19 from 20.05.2022 and from 27.01.2023 inclusive to concept codes B12, B20 and B21, and B22 from 27.01.2023 inclusive to 11.05.2025 inclusive will be identified with code “XB”. Likewise, from 13.12.2023, operations carried out with concept code B07, B10 and S01 to S31 will also be identified with code “XB”.
3.14. For sale operations (A11) that correspond to concept codes B06, B15, B17 and B22 carried out from 23.03.2022 to 12.12.2023 inclusive, those that are carried out in accordance with what is provided for payments of goods imports with reduced term within the framework of point 10.14.2.5. of the rules on “Foreign and changes” and points 1.1. and 9.2. of Communication "A" 7622 and complementary (code “IP”) will be identified.
3.15. For sale operations (A11) that correspond to concept codes B05, B06, B07, B10, B12, B13, B15, B16, B17, B18, B19, B20, B21 and B22 carried out from 03.01.2022 to 12.12.2023 inclusive, those that are carried out in accordance with what is provided for payments of goods imports in points 10.14.2.4., 10.14.2.7. to 10.14.2.13. of the rules on “Foreign and changes” and in points 8., 9.4., 9.6., 9.7., 9.8. and 9.9. of Communication "A" 7622 and complementary -the last two added through point 1. of Communication “A” 7676 and point 1. of Communication “A” 7733, respectively- (code “IE”) will be identified.
3.16. For sale operations (A11) that correspond to concept codes B05, B06, B07, B10, B12, B15, B18, B19, B20, B21 and B22 carried out from 21.06.2022 to 12.12.2023 inclusive, those that are carried out in accordance with what is provided for payments of goods imports in point 10.14.2.15. and 10.14.2.16. of the rules on “Foreign and changes” (code “CA”) will be identified.
3.17. For sale operations (A11) that correspond to concept codes B05, B06, B13, B15, B16, B17, B18 and B19 carried out from 08.04.2022 to 12.12.2023 inclusive, those that are carried out in accordance with what is provided for payments of goods imports in point 10.14.2.3. (SIMI category C) of the rules on “Foreign and changes” (code “SC”) will be identified.
3.18. Operations carried out in accordance with what is provided for the payment of services with simultaneous settlement of new indebtedness in accordance with what is provided in point 13.3.3. of the rules on “Foreign and changes”:
3.18.a) For purchase operations (A13) that are carried out for concept codes P01, P04 (until 07.07.2024), P06, P08 and P09 from 21.04.2023 inclusive and P23, P24 and P25 from 08.07.2024, they will be identified with code “PS”.

B.C.R.A.
MONTHLY ACCOUNTING REPORTING REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 55th COMMUNICATION “A” 8476 Validity:
05/09/2026 Page 9

3.37. Operations carried out in accordance with what is provided for payments of imports with simultaneous settlement of new financial indebtedness with the exterior (point 10.10.2.5. of the rules on “Foreign and changes”) from 02.06.2023:
3.37.a) For purchase operations (A13) that are carried out for 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 sale operations (A11) that are carried out for concept codes B05, B07, B10, B12, B13, B16, B18 to B21 and B6, B15, B17 and B22 until 11.05.2025 inclusive, 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 rules on “Foreign and changes” and simultaneously within the framework of Decree 443/23 and amendments:
3.38.a) For purchase operations (A13) that are carried out for concept codes B02 and B03, from 05.09.2023, and B29 and B30, from 27.01.2025 to 11.04.2025 (inclusive), they will be identified with code “XC”. 3.38.b) For sale operations (A11) that correspond to concept codes B05, B06, B12, B13 and B15 to B22, they will be identified with code “XC” from 05.09.2023 to 11.04.2025 (inclusive). Likewise, from 13.12.2023 to 11.04.2025 (inclusive), the identification with code “XC” is expanded for operations carried out with concept code B07, B10 and S01 to S31.
3.39. For sale operations (A11) that are carried out from 13.12.2023 for concept codes B06, B15, B17, B22 and S01 to S31, operations linked to payments of goods and services imports corresponding to operations financed or guaranteed by local or foreign financial entities, or by international organizations and/or official credit agencies (points 10.10.2.9., 10.10.2.10., 10.11.1., 10.11.2., 13.3.6., 13.3.7, 13.4.2. and 13.4.3. of the rules on “Foreign and changes”) will be identified with code “BL”.
3.40. For sale operations (A11) that are carried out from 01.02.2024 for concept codes B06, B15, B17, B22 and S01 to S31, those operations linked to payments of goods and services imports within the framework of point 4.8.4.1. of the rules on “Foreign and changes” (Code “BP”) will be identified.
3.41. Operations carried out in accordance with what is provided for payments of goods and services imports simultaneously with the settlement of goods exports within the framework of points 4.8.4.2. and 4.8.4.3. of the rules on “Foreign and changes” from 01.02.2024:
3.41.a) For purchase operations (A13) that are carried out for concept codes B01 and B02, B28 and B29 from 27.01.2025 to 22.08.2025 inclusive, B28 and B29 from 22.09.2025 and B32 from 01.01.2026, they will be identified with code “BC”. 3.41.b) For sale operations (A11) that correspond 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 of goods and services imports simultaneously with the settlement of advance collections of goods exports within the framework of point 4.8.5. of the rules on “Foreign and changes” from 01.02.2024:

B.C.R.A.
MONTHLY ACCOUNTING REPORTING REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 21st COMMUNICATION “A” 8476 Validity:
05/09/2026 Page 13

3.42.a) For purchase operations (A13) carried out under concept codes B02, B29 from 27.01.2025 to 22.08.2025 inclusive, B29 from 22.09.2025, and B32 from 01.01.2026, they shall be identified with the code “BV”. 3.42.b) For sale operations (A11) corresponding to concept codes B06, B15, B17, B22 and S01 to S31, they shall be identified with the code “BV”.
3.43. For sale operations (A11) carried out from 10.02.2024 under 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 Small and Medium Enterprises (MiPymes) within the framework of point 10.11.7. and 13.4.8. of the regulations on “Foreign Exchange and Changes” (Code “MP”) shall be identified.
3.44. For sale operations (A11) carried out from 01.07.2024 under concept codes B06, B15, B17, B22, S01 to S31, I03 and P10 linked to the swap and/or arbitrage with funds deposited in a local account and originated from collections of capital and interest in foreign currency from BOPREAL (Points 3.4.4.2., 3.13.1.13., 4.8.1., 10.11.4. and 13.4.5. of the Consolidated Text of the regulations on “Foreign Exchange and Changes”) and from 31.10.2025 under concept codes I01 and P01 in accordance with what is established in point 2 of Communication “A” 8234, they shall be identified with the code “CB”.
3.45. Operations processed corresponding to payments of interest on commercial or financial debts with counterparties linked to simultaneous settlement of new financial indebtedness with the abroad or new direct investment contribution by non-residents, within the framework of points 3.3.3.4. or 3.5.6.6. of the Consolidated Text of the regulations on “Foreign Exchange and Changes”, from 05.07.2024:
3.45.a) For purchase operations (A13) carried out under concept code P01, P03, P04 (until 07.07.2024), P06, P08 and, from 08.07.2024, P23, P24 and P25, they shall be identified with the code “PV”. 3.45.b) For sale operations (A11) corresponding to concept code I01, they shall be identified with the code “PV”.
3.46. For sale operations (A11) carried out from 13.06.2024 under concept codes B05, B07, B10, B12, B18 to B21; B06, B15 and B22 from 13.06.2024 to 11.05.2025 inclusive, 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 established by Decree 525/24 (point 10.10.2.12. of the regulations on “Foreign Exchange and Changes”), shall be identified with the code “FC”.
3.47. For sale operations (A11) carried out from 22.11.2024 under concept codes B07, B10, B12, B13, B16, B18 to B21; B06, B15, B17 and B22 from 22.11.2024 to 11.05.2025 inclusive and S01 to S31, those operations linked to the 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 10.10.2.13.i), 10.10.2.14.i) and 13.3.9. of the regulations on “Foreign Exchange and Changes”) shall be identified with the code “CJ”.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 32a. COMMUNICATION “A” 8476 Validity:
05/09/2026 Page 14

3.48. For sale operations (A11) carried out from 22.11.2024 under concept codes B07, B10, B12, B13, B16, B18 to B21; B06, B15, B17 and B22 from 22.11.2024 to 11.05.2025 inclusive and S01 to S31, those operations linked to payments for imports of goods and services carried out through simultaneous settlement of foreign currency financings from local entities not funded abroad (points 10.10.2.13.ii), 10.10.2.14.ii) and 13.3.1. of the regulations on “Foreign Exchange and Changes”) shall be identified with the code “LP”.
3.49 Information on operations related to collections from exports of goods or services or the alienation of non-produced non-financial assets whose funds are credited to a foreign currency account owned by the client for subsequent settlement of the foreign exchange market: a purchase slip must be prepared for concept code “A15. Pending foreign exchange income linked to exports of goods and services or to alienation of non-produced non-financial assets” and a sale slip for concept code “A10. Debit/credit of foreign currency in local accounts for transfers with the abroad”. Subsequently, at the moment when the respective settlement of the funds occurs, a purchase slip must be prepared using the concept code corresponding to the settled operation.
3.50 The use of concept codes S34, S35 and S36 implies that each financial entity and non-financial entity issuing credit cards identifies the type of consumption carried out and classifies it into one of the mentioned concept codes. In the event that such entities cannot perform the requested discrimination at the time of arranging the transfer operation abroad associated with consumption or withdrawals with card or debit in account, it must be performed for each of the concepts, distributing the total card or debit in account consumption based on the proportions of the most recent period available that they consider representative with respect to current consumption.
Regarding concept code S34, “digital services not associated with travel” shall be understood as online service requests with digital delivery (those whose delivery is carried out through information and communication technology networks, including the internet, in a downloadable format). Within this category are companies providing audiovisual, computing, telecommunications, personal or cultural services delivered digitally. Regarding concept code S35, “non-presence purchase/sale of goods” shall be understood as online goods requests on ecommerce platforms.
3.51 For purchase operations (A13) corresponding to concept codes B03 and B04, processed from 01.08.2025, and B30 and B31 from 22.09.2025, linked to export pre-financing that have been granted by financial entities abroad or by local financial entities with funding of credit lines from abroad in accordance with what is established in point 7.8.5. of the regulations on “Foreign Exchange and Changes”, they shall be identified with the code “XD”.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 23a. COMMUNICATION “A” 8476”
Validity:
05/09/2026 Page 15

3.52. For purchase operations (A13) corresponding to concept code P22 carried out from 22.05.26, linked to operations eligible for the application of collections from exports of goods within the framework of Communication “A” 8441, they shall be identified with the code “AP”. Additionally, the necessary code must be recorded to effect its subsequent tracking (APX).
Operations accessing the foreign exchange market (A11) that correspond to different situations whose specific identification for tracking purposes is required according to what is indicated in the preceding points that are applicable, must be reported in separate slips.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 18a. COMMUNICATION “A” 8476 Validity:
05/09/2026 Page 16

SECTION B: GENERAL EXCHANGE POSITION: In US dollars.
B.1. Daily Variation
B.1.1. General Exchange Position at the close of the previous day B.1.2. Contracts for purchase of banknotes and foreign exchange with clients. B.1.3. Contracts for sale of banknotes and foreign exchange with clients. B.1.4. Purchases of banknotes and foreign exchange from the BCRA. B.1.5. Sales of banknotes and foreign exchange to the BCRA. B.1.6. Purchases of banknotes and foreign exchange from other entities in the country. B.1.7. Sales of banknotes and foreign exchange to other entities in the country. B.1.8. Increases in the GEP by constitution of local deposits in foreign currency. B.1.9. Decreases in the GEP by withdrawal of local deposits in foreign currency (includes withdrawals by judicial order). B.1.10. Increases by withdrawals of foreign currency from the Central Bank B.1.11. Decreases by deposits in foreign currency in the Central Bank B.1.12. Increases by collections of local foreign currency credits. B.1.13. Decreases by disbursements of local foreign currency credits. B.1.14. (Eliminated) B.1.15. (Eliminated) B.1.16. Transfers to the B.C.R.A. by convention operations and others settled in pesos to clients. B.1.17. Transfers from the B.C.R.A. by convention operations and others settled in pesos to clients. B.1.18. Increases in the GEP by variations in pass rates and quotations of foreign securities. B.1.19. Decreases in the GEP by variations in pass rates and quotations of foreign securities. B.1.20. Increases by contracting active passes in foreign currency with the BCRA. B.1.21. Decrease by cancellation of active passes in foreign currency with the BCRA. B.1.22. Increases by cancellation of passive passes in foreign currency with the BCRA. B.1.23. Decrease by contracting passive passes in foreign currency with the BCRA. B.1.24. Gross increase in the correspondent account by crediting third-party transfers. B.1.25. Gross decrease in the correspondent account by third-party transfers. B.1.26. Other increases B.1.27. Other decreases. B.1.28. General Exchange Position at the close of the day.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
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In point B.1.24 the following must be reported:
− The inflow of funds in the entity's correspondent accounts corresponding to third-party transfers, which were entered into the entity's accounting records on the day. In point B.1.25 the following must be reported:
− Third-party transfers received and accounted for in correspondent accounts, for which on the reported day the exchange was contracted with the client, and/or the transfer was returned to the sender of the transfer, and/or retransferred within the possibilities contemplated in the foreign exchange regulations. Transfers by application of third-party funds within the framework of current regulations are not included, which must be declared in the corresponding point. The counterpart of movements related to operations registered in Section A that correspond to concept codes B26, S33, I09, I12, I13 and P28 must be reported in points B.1.16. or B.1.17. of this Section, as applicable. B.2. Contracts and maturities of the day of foreign currency forward operations, in the equivalent in US dollars, carried out and settled in the country by settlement in domestic currency. B.2.1. Contracts for forward purchases of foreign currency B.2.2. Maturities of forward purchases of foreign currency B.2.3. Contracts for forward sales of foreign currency B.2.4. Maturities of forward sales of foreign currency The information requested in points B.2.1. and B.2.3. must be integrated taking into account the net increases of the decreases of the contracts for purchases and sales, respectively, in accordance with what is defined in the Specific Instructions of the Information Regime “Forward Operations”. B.3. Contracts and maturities of the day of foreign currency forward operations, in the equivalent in US dollars, carried out and settled abroad. B.3.1. Contracts for forward purchases of foreign currency abroad B.3.2. Maturities of forward purchases of foreign currency abroad B.3.3. Contracts for forward sales of foreign currency abroad B.3.4. Maturities of forward sales of foreign currency abroad The information requested in points B.3.1. and B.3.3. must be integrated taking into account the net increases of the decreases of the contracts for purchases and sales, respectively, in accordance with what is defined in the Specific Instructions of the Information Regime “Forward Operations”.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
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SECTION C: COMPOSITION OF THE GENERAL EXCHANGE POSITION:
In US dollars.
The composition of the General Exchange Position at the last day of the reported month will be reported according to the following breakdown:
C.1. Availability in gold, foreign exchange and banknotes in foreign currency in the country.
C.2. Active correspondent balances.
C.3. Passive correspondent balances.
C.4. Holdings of public and private foreign securities.
C.5. Holdings in foreign currency as deposits and investments at all terms in banks abroad.
C.6. Other availability in gold, foreign exchange and banknotes in foreign currency abroad.
C.7. Holdings in foreign currency for all types of liquid investments abroad.
C.8. Bills of exchange and other assets where the principal obligor of payment is a non-resident.
C.9. Purchases of gold, foreign exchange, banknotes in foreign currency and public and private securities issued by non-residents, contracted and pending settlement (in a period not greater than 48 hours). C.10. Sales of gold, foreign exchange, banknotes in foreign currency and public and private securities issued by non-residents, contracted and pending settlement (in a period not greater than 48 hours). C.11. Total General Exchange Position as of the reporting date. (Must be consistent with what is reported in point B.1.28. for the last day of each month).

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
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Validation Criteria
Validation of Section A – Foreign Exchange Operations Any presentation where in one or more of the categories detailed below it is observed that the value recorded in Section B: General Exchange Position for that category differs by an absolute value greater than the admitted tolerance value with respect to the total value in dollar equivalents of the operations of Section A corresponding to that category, will be considered not validated.
• Purchases to Clients: point B.1.2 must correspond to the total dollar equivalent of operations A.1.3 minus operations A.2.3.
• Sales to Clients: point B.1.3 must correspond to the total dollar equivalent of operations A.1.1 minus operations A.2.1.
• Purchases to BCRA: point B.1.4 must correspond to the total dollar equivalent of operations A.1.4 where point A.1.4.2 is equal to “30”, minus operations A.2.4 that meet the same condition.
• Sales to BCRA: point B.1.5. must correspond to the total dollar equivalent of operations A.1.2 where point A.1.2.2 is equal to “30”, minus operations A.2.2 that meet the same condition.
• Purchases to other entities in the country: point B.1.6. must correspond to the total dollar equivalent of operations A.1.4 where point A.1.4.2 is different from “30” minus operations A.2.4 that meet the same condition.
• Sales to other entities in the country: point B.1.7. must correspond to the total dollar equivalent of operations A.1.2 where point A.1.2.2 is different from “30”, minus operations A.2.2 that meet the same condition.
Admitted tolerance value: In each of the categories the admitted tolerance value will arise from the following components:
− A fixed amount of US$ 1,000.- (one thousand dollars) − plus 0.1% of the total value of the operations in dollars of the category − plus 0.2% of the total dollar equivalent value of the operations in other currencies quoted by the BCRA trading desk of the category − plus 25% of the total dollar equivalent value of the operations in other currencies not quoted by the BCRA trading desk of the category -this margin will not be applicable for operations carried out with the BCRA-.

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MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
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Validation of Section B – General Exchange Position
• The value recorded in point B.1.1. “General Exchange Position at the close of the previous day” must coincide with the value reported in point B.1.28 “General Exchange Position at the close of the day” of the previous day.
• The “General Exchange Position at the close of the day” -point B.1.28- must coincide exactly with the algebraic sum of the concepts reported, according to the following equation:
B.1.28 = + B.1.1. + B.1.2. – B.1.3. + B.1.4. – B.1.5. + B.1.6. – B.1.7. + B.1.8. – B.1.9. + B.1.10. – B.1.11. + B.1.12. – B.1.13. + B.1.16. – B.1.17. + B.1.18. – B.1.19. + B.1.20. – B.1.21. + B.1.22. – B.1.23. + B.1.24. - B.1.25. + B.1.26. – B.1.27. It is clarified that points B.1.1 to B.1.7. and B.1.28. may have positive or negative values, the remaining ones must be reported only as positive values. Validation of Section C – Composition of the General Exchange Position
• The “Total General Exchange Position as of the reporting date” -point C.11- must coincide exactly with the algebraic sum of the remaining concepts reported in the section, according to the following equation:
C.11. = + C.1. + C.2. – C.3. + C.4. + C.5. + C.6. + C.7. + C.8. + C.9 – C.10.
• Point C.11. “Total General Exchange Position as of the reporting date” may not differ by an absolute value greater than the admitted tolerance value with point B.1.28. “General Exchange Position at the close of the day” for the last day of the reported month.
The admitted tolerance value will be the lesser of the following values:
− A fixed amount of US$ 1,000.- (one thousand dollars) plus 3% of the absolute value of the amount reported in point B.1.28. of Section B corresponding to the last day of the reported month. − A fixed amount of US$ 200,000.- (two hundred thousand dollars)

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
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Clarifications
Dollar equivalent value
The dollar equivalent value of each operation will be obtained by taking into account the following:
a. Operations in dollars: the amount in the original currency of the operation will be taken. b. Operations in other currencies quoted by the BCRA desk: the amount in the original currency of the operation multiplied by the pass rate published by the Central Bank trading desk for that day or the last previous business day in case there was no quotation on that day will be taken.
c. Operations in other currencies not quoted by the BCRA desk: the amount in pesos of the operation divided by the reference exchange rate (Comm. “A” 3500) for that day or the last previous business day in case there was no quotation on that day will be taken.
Rectification of information
In the event that any of the amounts recorded in points B.1.2. to B.1.7. are rectified and the admitted tolerance margin is not met for any of the categories, Section A will be considered not validated until it is also rectified. In the same sense, when Section B of the last day of the reported month is rectified and the admitted tolerance margin with respect to Section C is no longer met, it will be considered not validated and must be rectified.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
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ANNEX I: Instrument Codes
01 Banknotes
02 Transfer
03 Payment order
04 Drafts
05 Traveler's checks
06 Other checks
07 Debit / Bank credit of local accounts in local currency 09 Operations processed by convention accounts 10 Debit / Bank credit of local accounts in foreign currency 11 SML Transfer 99 Others

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10 – FOREIGN EXCHANGE OPERATIONS
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ANEXO II: Concept Codes

1. Goods
   B01 Collections from goods exports
   B02 Advance collections from goods exports
   B03 External financing for goods exports
   B04 Local bank financing for goods exports (excludes concept code B27) B05 Advance payments for goods imports (excluding capital goods) B06 Deferred payments for goods imports (excluding capital goods) B07 Sight payments for goods imports (excluding capital goods and inputs for local goods production) B08 Payments for other goods purchases from abroad B09 Sale and purchase of goods without passage through the country and sold to third countries B10 Payments of commercial debts for goods imports without customs entry registration (excluding capital goods and inputs for local goods production) B11 Cancellation of commercial guarantees from financial entities for goods imports without customs entry registration B12 Advance payments for capital goods imports B13 Payments with pending customs entry registration for the import of critical medicines to be entered by the beneficiary or goods from Decree No. 333/20 B14 Cancellation of commercial guarantees from financial entities for goods imports with customs entry registration B15 Payments of commercial debts for the import of goods with official credit agencies or a financial entity abroad or that has a guarantee granted by them B16 Payments with pending customs entry registration 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 by legal entities that have their provision to patients in charge B18 Sight payments for imports of inputs for local goods production B19 Payments of commercial debts for imports of inputs for local goods production without customs entry registration B20 Sight payments for capital goods imports B21 Payments of commercial debts for capital goods imports without customs entry registration B22 Deferred payments for capital goods imports B23 Registration of financing for goods imports eligible to apply collections in foreign currency from goods exports (Comm. “A” 7770 and complementary) B24 Registration of financing for capital goods imports computable within the framework of the Regime for Incentive to Large Investments (RIGI) or Decree No. 234/21 B26 Registration of goods imports by allocation of BOPREAL bonds B27 Local bank financing for goods exports from a credit line from abroad granted to a VPU adhering to the Regime for Incentive to Large Investments (RIGI) B28 Collections from goods exports for operations included in article 2° of Decree 38/2025 or Decree 682/2025 B29 Advance collections from goods exports for operations included in article 2° of Decree 38/2025 or Decree 682/2025 B30 External financing for goods exports for operations included in the
   article 2° of Decree 38/2025 or Decree 682/2025
   B31 Local bank financing for goods exports with funding in credit lines from abroad for operations included in article 2° of Decree 38/2025 or Decree 682/2025. B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 11th COMMUNICATION “A” 8476 Validity:
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ANEXO II: Concept Codes (continued)
B32 Collections from goods exports shipped with a shipping permit with pending customs clearance.
B33 Income from collections of goods exports that will be used to cancel promissory notes issued within the framework of Communication “A” 8441.
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 by residents with non-resident providers or by non-residents with Argentine providers) S07 Construction services S08 Insurance premiums S09 Claims S10 Auxiliary insurance services S11 Financial services S12 Telecommunications services S13 IT 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 trade 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 teaching S30 Freight services for goods import operations S31 Freight services for goods export operations S33 Registration of service imports by allocation of BOPREAL bonds S34 Operations associated with consumption with cards or account debit, by residents with non-resident providers or by non-residents with Argentine providers, for the provision of digital services not associated with travel S35 Operations associated with consumption with cards or account debit, by residents with non-resident providers or by non-residents with Argentine providers, for the non-presence purchase/sale of goods S36 Operations associated with withdrawals and/or consumption with cards or account debit, by residents with non-resident providers or by non-residents with Argentine providers, excluding the provision of digital services not associated with travel or the non-presence purchase/sale of goods B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 7th COMMUNICATION “A” 8476 Validity:
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ANEXO II: Concept Codes (continued)
3. 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 Registration of profits and dividends by allocation of BOPREAL bonds I10 Interest from abroad paid by a VPU adhering to the Regime for Incentive to Large Investments (RIGI) within the framework of point 3.1. of Comm. “A” 8099 I11 Local interest paid by a VPU adhering to the Regime for Incentive to Large Investments (RIGI) within the framework of point 3.1. of Comm. “A” 8099 I12 Registration of compensatory interest on commercial debts with related counterparties by allocation of BOPREAL bonds I13 Registration of compensatory interest on financial debts with related counterparties by allocation of BOPREAL bonds
4. Capital
C01 Acquisitions/disposals of non-produced non-financial assets C02 Capital transfers
5. 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 residents' investments abroad A09 Cash held by residents A10 Foreign currency debit/credit in local accounts for transfers with abroad A11 Primary subscription by financial entities of securities A12 Other purchase/sale of securities operations by entities A14 Operations by payment processing companies A15 Pending foreign currency income linked to goods and services exports or to alienation of non-produced non-financial assets A16 Cash associated with operations between residents A17 Transfers from/to abroad associated with operations between residents A19 Establishment of foreign currency deposits to apply to debt service payments A20 Foreign currency cash by judicial instruction A21 Foreign currency cash of diplomatic and consular representations, international organizations and other accredited diplomatic personnel A22 Credit of collections from goods and services exports A24 Travelers' checks held by residents B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 10th COMMUNICATION “A” 8476 Validity:
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6. 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 External credit lines P10 Local deposits by 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 goods imports P14 Local deposits by non-residents associated with income intended for travel P15 Purchase by residents for delivery to the entity in payment of the balance in foreign currency for use of cards or account debit P16 Principal payments of financial debts with abroad originating in services imports P17 Registration of refinancing of financial debt with related counterparty within the framework of point 8.2. of Communication “A” 8417 P18 Registration of financial indebtedness enabled to apply export foreign currency (Comm. “A” 7770 and complementary) P19 Registration of external financial indebtedness associated with the import of capital goods within the framework of the Regime for Incentive to Large Investments (RIGI) or Decree No. 234/21 P20 Registration of direct investment contribution in kind for capital goods within the framework of the Regime for Incentive to Large Investments (RIGI) or Decree No. 234/21 P21 Registration of funds paid in the country for profits and dividends by allocation of BOPREAL bonds P22 Promissory notes with public offer issued within the framework of 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 Regime for Incentive to Large Investments (RIGI) P27 Issuances of fiduciary debt securities issued by trustees of financial trusts with public offer P28 Registration of financial debts with related counterparties by allocation of bonds BOPREAL B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 6th COMMUNICATION “A” 8476 Validity:
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COMPLEMENT TO SECTION A: INFORMATION ON OPERATIONS INCLUDED IN
ARTICLE 2° OF DECREE 38/2025 OR DECREE 682/2025 OR IN COMMUNICATIONS “A”
8426, 8442 AND 8464
For each of the purchase operations (A13) corresponding to concept codes B28, B29, B30 and B31 for operations included in article 2° of Decree 38/2025 or Decree 682/2025 that have been reported in Section A of the day under report, the data detailed below must be integrated:
• Date of information/operation.
• Internal ticket number.
• Correlative order number (in case of multiple ticket).
• Officialization number for export consumption or Code of identification of operations associated with exports (APX), as applicable
• Number of the Sworn Declaration of Sale Abroad (DJVE)
For each of the sale operations (A11) corresponding to concept codes B24, P01, P03, P06, P08, P19, P23, P24, P26, S08 and S10, and for purchase operations (A13) corresponding to concept codes B24, P01, P03, P06, P08, P19, P23, P24 and P26, that have been reported in Section A of the day under report consigning in the data condition of the client: ‘3: Holder for operation framed in Com. “A” 8426, 8442 and 8464’, the data detailed below must be integrated:
• Date of information/operation.
• Internal ticket number.
• CUIT of the RIGI VPU or third party associated with the operation.
Only the aforementioned operations that are not cancelled on the day under report shall be taken into account.
B.C.R.A.
MONTHLY ACCOUNTING REPORTING REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
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Table – Jurisdiction Codes
Code Jurisdiction
01 Autonomous City of Buenos Aires
02 Buenos Aires
03 Catamarca
04 Córdoba
05 Corrientes
06 Chaco
07 Chubut
08 Entre Ríos
09 Formosa
10 Jujuy
11 La Pampa
12 La Rioja
13 Mendoza
14 Misiones
15 Neuquén
16 Río Negro
17 Salta
18 San Juan
19 San Luis
20 Santa Cruz
21 Santa Fe
22 Santiago del Estero
23 Tierra del Fuego, Antarctica and South Atlantic Islands 24 Tucumán 25 Outside the country B.C.R.A.
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Operations framed in Communications “A” 8426, 8442 and 8464.
23.2.1.2. For any identification number less than 11 positions, a zero shall be placed to
the right and the number of zeros to the left necessary to reach the total length of field 9.
23.2.1.3. Field 18 “Country of origin” shall be mandatory integration for operations carried out with clients residing abroad. This field shall be filled with blanks when the reported operations correspond to clients residing in the country.
23.2.1.4. Field 4 shall be split to be integrated based on the attributes detailed below;
in cases where the coded situations are not configured, they shall be filled with blanks to complete the length of the field:
Field 4.a) JURISDICTION – Positions 1 and 2
It shall be completed by consigning the corresponding jurisdiction code, according to the “Jurisdiction Code” table provided in the NP. Field 4.b) LINKAGE – Position 3 In all A11, A13, A21 and A23 operations, it must be indicated whether the client and the counterparty configure the types of relationships described in point 3.4. of the NP, with the exception of operations carried out under concepts A07, A09, A10, A12, A22, A24, S06 and S34 to S36. To this effect, in the third position, “S” (Yes) or “N” (No) shall be consigned. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Clients For operation type A11, A13, A21 and A23.
Identification type
(field 8)
Identification number
(field 9)
Admitted concepts
(field 19)
Country of origin (field
18)
Client condition
(field 12)
Residents in the country (consign in field
11 SWIFT corresponding to
Argentina)
Legal persons
11 CUIT B24, P01,
P03, P06,
P08, P19,
P23, P24,
P26, S08 and
S10
Fill with blanks
Holder for operation framed in Com.
“A” 8426,
8442 and 8464
Natural persons
11 CUIT/CUIL/
CDI
B24, P01,
P03, P06,
P08, P19,
P23, P24,
P26, S08 and
S10
Fill with blanks
Holder for operation framed in Com.
“A” 8426,
8442 and 8464
01 DNI / DNI
Foreigners
02 LE
03 LC
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Field 4.c) TRACKING – Positions 4 and 5
Additionally, positions 4 and 5 shall be completed, taking into account what is provided in points 3.6 to 3.51 of the NP (except points 3.49 and 3.50 of the NP) 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 shall be consigned in position 6, in accordance with what is established in point 3.3. of the NP and in
Annex V of these instructions.
Field 4. e) IDENTIFICATION OF SWAPS AND ARBITRAGES – Position 7 In all A11, A13, A21 and A23 operations, position 7 shall be completed taking into account what is provided in the general instructions of the NP and in Annex VI of these instructions. Position 8 shall be filled with blanks.
23.2.1.5. Field 13 shall be mandatory integration only when a correspondent intervenes 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/originator country code” and 17 “Name of the foreign beneficiary/originator” shall be completed in accordance with 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.
23.2.1.8. In cases of cancellations (operation codes A21 to A26), the date on which the
original operation was carried out shall be consigned in field 20. It must be verified that it matches all fields reported in due course for the original operation that is cancelled, except date of information/operation, internal ticket number, and date of shipment. Fields 4, 24 and 25 may not match in the following cases:

• field 4: for operations prior to 1/7/10;
• field 24: for operations prior to 1/12/09 or 27/7/12 for concept codes
  118 and 173; for operations after 11/11/17 and until 1/9/19; for operations prior to 2/10/2020 for concept codes P01, P03, P04, P06 and P08 carried out with operation type A13; for operations prior to 07/11/2023 for concept code P12 carried out with operation type A13; for operations prior to 19/5/2023 for concept codes B23 and P18 with operation type A13; for operations prior to 30/6/2023 for concept codes B24, P19 and P20 carried out with operation type A13.
• field 25: for operations prior to 23/6/14 and until 30/6/17; for operations between 30/6/17 and until 1/9/19.
  For cancellations of the situations provided in point 23.2.1.10., the existence of at least one record will imply the automatic cancellation of all those containing the same internal ticket number. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
  Section 23. Foreign Exchange Operations.
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23.2.1.9. Field 24 shall be integrated in accordance with the following instructions:
a) For concept codes B01, B06, B14, B15, B17, B22, B26, B28 and P13 (operation types A11 and A13).
For shipping permit/import dispatch: export destination number/import dispatch number, as applicable: year, customs, operation type, registration number and control digit, format: 22-333- 4444-XXXXXX-C, where 2 is the year, 3 customs code, 4 operation typification, X registration number and C check digit (without dashes). In operations by Courier or other operations where access to the foreign exchange market is enabled with a document whose number does not correspond to the format of the previous paragraph, the format CAAMMDDXXXXXXXXX shall be used, where the first character is a fixed parameter “C”, AAMMDD is the date of completion of the import/export and XXXXXXXXX shall be completed according to the following detail depending on the type of operation to be reported:
• Exports/imports by Courier: the Courier’s acronym or name shall be consigned to complete the 16 positions.
• Imports by particular request: the code MSOLIPART shall be consigned.
• Imports of goods donated to the Ministry of Health of the Nation within the
framework of the COVID-19 pandemic: the code MMINSALUD shall be consigned.
• Income of goods intended for Off-Shore plants: the code MOFFSHORE shall be consigned.
b) For operation types A13 with concept codes B02, B03, B04, B27, B29, B30, B31 and B32: the letters APX shall be consigned in the first three digits, the entity code in the next 5 and a correlative and sequential number in the remaining 8, which will start at 00000001 daily. For operation types A13 with concept codes P01, P03, P06, P08, P12, P19, P20, P22, P23, P24, P25, P26, B24 and field 4 (fourth and fifth position) equal to AB; concept codes P01, P03, P06, P08, P19, P20, P23, P24, P25 and B24 and field 4 equal to AD; concept codes P01, P03, P06, P08, P23, P24 and P25 and field 4 equal to AM; concept codes P01, P06, P08, P12, P18, P23, P24, P25, P26 and B23 and field 4 equal to AI; concept code P22 and field 4 equal to AP, the letters APX shall be consigned in the first three digits, the entity code in the next 5 and a correlative and sequential number in the remaining 8, which will start at 00000001 daily. If it were a case of income returns (A11) carried out prior to 2.09.19, the structure of the code to be consigned shall be equal for the first 8 digits, while the last 8 shall be integrated with the date on which the income occurred by the foreign exchange market (year, month and day) (APXEEEEEAAAAMMDD). The last eight digits must match the date reported in field 20. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
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c) For operation types A11 with concept codes B05, B07, B10, B11, B12, B13, B16, B18, B19, B20, and B21: the first three digits shall contain the letters MSD, the next five digits the entity code, and the remaining eight digits a consecutive and sequential number starting at 00000001 daily. If these were payment returns (A13) made prior to 02/09/19, the structure of the code to be reported will be the same for the first 8 digits, while the last 8 will be integrated with the date on which the income was generated by the foreign exchange market (year, month, and day) (MSDEEEEEAAAAMMDD). The last eight digits must coincide with the date reported in field 20.

23.2.1.10. Tickets for export collections and import payments – Multiple tickets.
One record must be reported for each shipping permit or dispatch to customs included in the foreign exchange agreement. For this purpose, for concept codes B01, B06, B14, B15, B17, B22, B26, B28, and P13 in cases where more than one are involved in the same ticket, the details contained in the Annex to it will be reported, stating:
In field 6 “Internal Ticket Number”: the ticket number, which will be repeated in all corresponding records.
In field 7 “Purchaser/Seller Entity Number – Multiple Ticket Sequence”: a consecutive sequential number starting from 00001 within each ticket number. In field 20 “Shipment Date/Collection Date/Cancelled Operation Date”: the collection date for concept codes B01 and B28 and the shipment date for concept codes B06, B14, B15, B17, B22, B26, and P13. In field 22 “Amount in Original Currency”: the foreign currency amount attributed to each shipping permit/dispatch to customs included in the ticket. In field 23 “Amount in Original Currency”: the amount in pesos. In field 24 “Nationalization Number for Export Consumption/Identification Code for Import Payment/Identification Code for Operations Associated with Goods Exports”: the number of the shipping permit or dispatch to customs or the ZFI, as applicable. In field 25: it must be integrated with blanks up to its length. The remaining fields will be integrated with the same data for all records involving the same ticket number (field 6).

23.2.1.11. Integration of the field “Shipment Date/Date of Operation Associated with Goods Export/Collection Date/Original Operation Date”.
For operations (A13) processed under concepts B01, B02, B03, B04, B27, B28, B29, B30, B31, B32, and S01 to S31 and S34 to S36, the receipt date of the collection will be recorded in field 20. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
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For operations (A11) processed under concepts B06, B07, B10, B11, B14, B15, B17, B18, B19, B20, B21, B22, B26, P13, the shipment date will be recorded in field 20.

23.2.1.12. Returns of advance and cash payments for imports / Cancellation of operations that do not correspond to the application of foreign currency from export collections.
a) Returns of advance and cash payments for imports.
For operations A13 processed under concepts B05, B07, B10, B11, B12, B13, B16, B18, B19, B20, or B21, the date on which the original operation referred to by the return was finalized will be recorded in field 20 (that is, the date recorded in field 3 for concepts B05, B07, B10, B11, B12, B13, B16, B18, B19, B20, or B21 for operations A11). This criterion will be used even in cases where in the original operation field 20 was integrated with the shipment date. For the integration of field 24, what is provided in point 23.2.1.9. item c) must be considered. In these cases, the amount in original currency (if it is the same) must be equal to or less than that reported for concept codes B05, B07, B10, B11, B12, B13, B16, B18, B19, B20, or B21 in the original operation. b) Cancellation of operations that do not correspond to the application of foreign currency from export collections. For operations A11 processed under concepts P01, P03, P06, P08, P12, P18, P19, P20, P22, P23, P24, P25, P26, B23, or B24, which correspond to the cancellation by the foreign exchange market of an operation eligible for the application of foreign currency, that is, operations A13 with field 4 – fourth and fifth position – equal to AB, AD, AM, AI, or AP, the date of the original operation must be recorded in field 20 (that is, the date recorded in field 3 for concepts P01, P03, P06, P08, P12, P18, P19, P20, P22, P23, P24, P25, P26, B23, or B24 for operations A13 with field 4 – fourth and fifth position – equal to AB, AD, AM, AI, or AP). For the integration of field 24, what is provided in point 23.2.1.9. item b) must be considered. In these cases, the amount in original currency (if it is the same) must be equal to or less than that reported for concept codes P01, P03, P06, P08, P12, P18, P19, P20, P22, P23, P24, P25, P26, B23, or B24 in the original operation. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
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23.2.1.13. Field 25 “Form Number and Investment Number of the Survey of External Assets and Liabilities” must be integrated for operations processed with concept codes B03, B06, B07, B08, B10, B11, B14, B15, B17, B18, B19, B20, B21, B22, B26, B30, S01 to S31, S33 to S36, I01, I03 to I06, I09, I10, I12, I13, P01, P05 to P09, P11, P13, P22, P23, P24, P25, P27, and P28 with operation type A11 or A21. The format “RRRRRRNNNNNNNNNN” will be used, where RRRRRR is the form number registered on the official website of the Agency for Collection and Customs Control -ARCA- (BCRA service – Survey of external assets and liabilities) and NNNNNNNNNN corresponds to the investment number with which the operation was declared. When the number is lower than the required positions, zeros will be placed to the left to reach the total length.
Example: an operation registered with investment number No. 4 in form 020302, the number to be reported is 0203020000000004.
In cases of operations processed with the concept codes indicated in the preceding paragraph that do not correspond to debt cancellations that must be declared, it must be integrated with blanks.

23.3. Validation of information.
The lists corresponding to the results of the validation processes will be available on the secure site https://www3.bcra.gob.ar.

23.4. Record Design.
B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Denomination: Foreign Exchange Operations - Daily Information Sheet 2 of 3 No Field Name Type (1) Length Observations 9 Client Identification Number Character 11 According to point 23.2.1.2. of these instructions. For operation types A11, A13, A21, or A23. 10 Client Name Character 50 According to point 1.1.5. of the NP. For operation types A11, A13, A21, or A23. 11 Residence Character 2 According to SWIFT Country Codes coding. For operation types A11, A13, A21, or A23. 12 Client Condition Numeric 1 1= Owner, 2= Attorney, 3= Owner by operation framed in Com. “A” 8426, 8442, and 8464. For operation types A11, A13, A21, or A23. According to point 23.2.1.1. of these instructions. 13 Correspondent Code Character 12 According to SWIFT coding. According to point 23.2.1.5. of these instructions. 14 Sold/Purchased Instrument Code Numeric 2 According to Annex I of the NP. For operation types A11, A12, A21, or A22 (sold), A13, A14, A23, or A24 (purchased). 15 Received/Sent/Remitted/Delivered Instrument Code Numeric 2 According to Annex I of the NP. For operation types A11, A21, A12, A22, A15, or A25 (received), A14 and A24 (sent), A16 and A26 (remitted), A13 and A23 (delivered). 16 Final Beneficiary/Ordering Country Code Character 2 According to SWIFT Country Codes coding. For operation types A11 or A21 and A13 or A23, respectively. According to point 23.2.1.6. of these instructions. 17 Foreign Beneficiary/Ordering Name Character 50 Only for operation types A11 or A21 and A13 or A23, respectively. According to point 23.2.1.6. of these instructions. 18 Country of Origin Character 2 According to SWIFT Country Codes coding. Only for non-resident natural persons with field 8= 04 to 07. For operation types A11, A13, A21, or A23. 19 Concept Code Character 3 According to Annex II of the NP. For operation types A11, A13, A21, or A23. Version: 20a. COMMUNICATION “A” 8476 Validity:
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Section 23. Foreign Exchange Operations.
Code Legend Cause
23 INCORRECT INSTRUMENT CODE Field 14:

• Having completed field 5 with operation type A11, A12, A13, A14, A21, A22, A23, or A24, field 14 was not integrated with a code provided in Annex I of the NP for the internal ticket number reported, or
• Having completed field 5 with operation type A15, A16, A25, or A26, field 14 was not completed with zeros.
  Field 15:
• Having completed field 5 with operation type A11, A13, A12, A14, A15, A16, A21, A22, A23, A24, A25, or A26, field 15 was not integrated with a code provided in Annex I of the NP for the internal ticket number reported.
  24 INCORRECT COUNTRY CODE Having completed field 5 with operation type A11, A21, A13, or A23, field 16 was not integrated (taking into account the mandatory guidelines defined in Annex I to these instructions) or with a code provided according to SWIFT coding, or having completed field 5 with another operation type, field 16 was not completed with blanks. 25 INCORRECT FOREIGN BENEFICIARY/ORDERING NAME Having completed field 5 with operation type:
• A11, A13, A21, or A23 and in field 12 code 2, field 17 was not integrated, or
• A11, A21, A13, or A23 and in field 12 code 1 or 3, field 17 was not completed with blanks or with the corresponding data (taking into account the mandatory guidelines defined in Annex I to these instructions), or
• different from A11, A21, A13, or A23, field 17 was not completed with blanks.
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Section 23. Foreign Exchange Operations.
Code Legend Cause
26 INCORRECT FIELD 20 • For:

• Field 19 = B01, B02, B03, B04, B27, B28, B29, B30, B31, B32, and S01 to S31 and S34 to S36 with field 5 = A13; or
• Field 19 = B06, B07, B10, B11, B14, B15, B17, B18, B19, B20, B21, B22, B26, and P13 with field 5 = A11; or
• Field 5 = A21 to A26
  field 20 was completed with zeros or an invalid date was reported (e.g., 20061335) or it contains non-numeric characters or is prior to 01/01/1990 or
  • For returns of income (field 5 = A11) and returns of payments (field 5 = A13) made prior to 02/09/19, the guidelines provided in points 23.2.1.9. b) and c) of these instructions were not followed;
  • For the remaining cases:
  Field 20 was not completed with zeros (not applicable for field 5 = A11 with field 19 “Concept Code” = P01, P03, P06, P08, P12, P18, P19, P20, P22, P23, P24, P25, P26, B23, or B24). 27 INCORRECT FIELD 24 - Having completed field 19 “Concept Code” with B01, B06, B14, B15, B17, B22, B26, B28, or P13, the reported number does not correspond to the formats provided in point 23.2.1.9.a) of these instructions;
• Having completed field 19 “Concept Code” with B02, B03, B04, B27, B29, B30, B31, or B32, the reported number does not correspond to the formats provided in point 23.2.1.9.b) of these instructions;
• Having completed field 19 “Concept Code” with P01, P03, P06, P08, P12, P18, P19, P20, P22, P23, P24, P25, P26, B23, or B24 with field 4 (fourth and fifth position) equal to AB, AD, AM, AI, or AP, the reported number does not correspond to the formats provided in point 23.2.1.9.b) of these instructions;
• Having completed field 19 “Concept Code” with B05, B07, B10, B11, B12, B13, B16, B18, B19, B20, or B21, the reported number does not correspond to the formats provided in point 23.2.1.9.c) of these instructions;
• For the remaining cases, it was not completed with blanks.
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Code Legend Cause
28 INCONSISTENCY BETWEEN CONCEPT CODE, TYPE, AND IDENTIFICATION NUMBER - Having reported identification type 55 in field 8, a different identification number than the code assigned by the CNV to FCI was reported in field 9, or vice versa.

• Having reported identification type 66 in field 8, the identification number reported in field 9 does not correspond to the CUIT of a trust or vice versa.
  29 INCORRECT NAME – FIELD 10 - Having completed field 5 with operation type A11, A13, A21, or A23, field 10 was not completed, or
• Having reported another operation type, field 10 was not completed with blanks.
  30 INCORRECT TYPE DESCRIPTION FIELD – FIELDS 10 AND 17 The reported name contains one or more unauthorized characters.
  31 INCORRECT RESIDENCE - Having completed field 5 with operation type A11, A13, A21, or A23, field 11 was not completed with a code provided according to SWIFT coding, or
• Having reported another operation type, field 11 was not completed with blanks.
  32 INCORRECT CLIENT CONDITION
• Having reported field 5 with operation type A11, A13, A21, or A23, it was completed with a code not provided according to point 23.2.1.1., or having reported another operation type, field 12 was not completed with zeros, or
• Having reported code 3 in field 12, with operation type A11, A13, A21, or A23, the concept code reported in field 19 does not correspond to the admitted concepts according to the following detail:
  Operation type A11-A21: B24, P01, P03, P06, P08, P19, P23, P24, P26, S08, and S10.
  Operation type A13-A23: B24, P01, P03, P06, P08, P19, P23, P24, and P26.
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Section 23. Foreign Exchange Operations.
Code Legend Cause
33 INCONSISTENCY BETWEEN RESIDENCE AND IDENTIFICATION TYPE

• Having reported field 5 with operation type A11, A13, A21, or A23 and having integrated field 8 with identification type 01, 02, 03, 55, or 66, field 11 was completed with a code other than “AR”, or
• Having reported field 5 with operation type A11, A13, A21, or A23 and having reported identification type 04, 05, 06, or 07 in field 8, field 11 was completed with “AR”.
  34 INCONSISTENCY BETWEEN CLIENT CONDITION AND IDENTIFICATION TYPE Having reported field 5 with operation type A11, A13, A21, or A23 and having reported identification type 55 or 66 in field 8, code 1 was not reported in field 12. 35 INCORRECT FIELD 7 - For concept codes B01, B06, B14, B15, B17, B22, B26, B28, and P13: having reported a number other than 0 in field 7, the 00001 was omitted or the complete sequence is missing; or having reported it equal to zero, at least one other record was reported with field 7 other than zero;
• A number other than 0 was reported, except as established in point 23.4. for operation codes A12, A14, A22, or A24.
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Section 23. Foreign Exchange Operations.
Code Legend Cause
36 INCONSISTENCY IN MULTIPLE TICKET INFORMATION For an internal ticket number with field 7 greater than 1, it was verified that fields 1 to 5, 8 to 9, 21, 24, and 25 were not integrated in the manner indicated in the last paragraph of point 23.2.1.10. of these instructions. 37 DUPLICATE INTERNAL TICKET NUMBER More than one record was reported with the same internal ticket number (field 6) and the same code in field 24. 38 ORIGINAL OPERATION NOT FOUND

• Having reported concept code B05, B07, B10, B11, B12, B13, B16, B18, B19, B20, or B21 with operation type A13, the operation A11 with concept codes B05, B07, B10, B11, B12, B13, B16, B18, B19, B20, or B21 was not found on the date reported in field 20;
• 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 operation A13 with the same concept code with field 4 (fourth and fifth position) equal to AB, AD, AM, AI, or AP was not found on the date reported in field 20.
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Section 23. Foreign Exchange Operations.
Code Legend Cause
39 INCONSISTENCY IN CANCELLATION FIELDS REGARDING ORIGINAL OPERATION Regarding an operation of type A21 to A26, an operation of type A11 to A16 was not found for the date reported in field 20 with coincidence in all fields except fields 3, 4, 6, and 20 (first paragraph of point 23.2.1.8.). Exceptions:

• field 4 for operations prior to 01/07/10;
• field 24 for operations prior to 01/12/09, or 07/27/12 for concept codes 118 and 173; for operations after 11/11/17 and until 01/09/19; for operations prior to 10/02/2020 for concept codes P01, P03, P04, P06, and P08 processed with operation type A13; for operations prior to 11/07/2023 for concept code P12 processed with operation type A13; for operations prior to 05/19/2023 for concept codes B23 and P18 with operation type A13;
• field 25 for operations prior to 06/23/14; for operations between 06/30/17 and until 09/01/19.
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Section 23. Foreign Exchange Operations.
Code Legend Cause
40 INCONSISTENCY IN RETURN FIELDS REGARDING ORIGINAL OPERATION (applicable for operations reported from 02/09/19)

• 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 that 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 that reported for the same concept codes with operation type A13 and field 4 (fourth and fifth position) equal to AB, AD, AM, AI, or AP as provided in point 23.2.1.12.b) of these instructions.
  41 INCONSISTENCY IN FIELD 16 Argentina code was reported for a concept code not admitted according to Annex II.
  42 INCORRECT FIELD 25
  The code entered in field 25 does not respond to the format provided in point 23.2.1.13. of these instructions.
  43 INCONSISTENCY BETWEEN TRACKING MARK CODE AND EXCHANGE AND ARBITRAGE IDENTIFICATION CODE - FIELD 4 Having reported marks CB or CJ in positions 4 and 5, code 1 was not reported in position 7. Version: 3a. COMMUNICATION “A” 8476 Validity:
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Section 23. Foreign Exchange Operations.
Code Legend Cause
44 INCONSISTENCY IN EXCHANGE OPERATIONS - The total USD equivalent amount 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 USD equivalent amount 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 USD equivalent amount 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 USD equivalent amount 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 USD equivalent amount 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 USD equivalent amount of operations A13 minus A23, with identical combination of fields 8, 9, and 19 and code 2 in position 7 of field 4. Version: 3a. COMMUNICATION “A” 8476 Validity:
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VALIDATION OF CATEGORIES BETWEEN FOREIGN EXCHANGE OPERATIONS AND GENERAL FOREIGN EXCHANGE POSITION (except for exchange agencies)

Code Legend Cause
201 DISCREPANCY IN COORDINATED PURCHASES OF BANKNOTES AND CURRENCY WITH CLIENTS The concept cited in PGC 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 COORDINATED SALES OF BANKNOTES AND CURRENCY WITH CLIENTS The concept cited in PGC 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 BANKNOTES AND CURRENCY FROM BCRA The concept cited in PGC does not correspond to the total equivalent in US dollars of operations A14 minus A24 reported in design 2713, having entered 00030 in field 7 of the same, considering the admitted tolerance value. 204 DISCREPANCY IN SALE OF BANKNOTES AND CURRENCY TO BCRA The concept cited in PGC does not correspond to the total equivalent in US dollars of operations A12 minus A22 reported in design 2713, having entered 00030 in field 7 of the same, considering the admitted tolerance value. 205 DISCREPANCY IN PURCHASES OF BANKNOTES AND CURRENCY FROM OTHER ENTITIES IN THE COUNTRY The concept cited in PGC does not correspond to the total equivalent in US dollars of operations A14 minus A24 reported in design 2713, having entered a code different from 00030 in field 7 of the same, considering the admitted tolerance value. 206 DISCREPANCY IN SALES OF BANKNOTES AND CURRENCY TO OTHER ENTITIES IN THE COUNTRY The concept cited in PGC does not correspond to the total equivalent in US dollars of operations A12 minus A22 reported in design 2713, having entered a code different from 00030 in field 7 of the same, considering the admitted tolerance value.

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Section 23. Foreign Exchange Operations.
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CORRELATIONS BETWEEN FOREIGN EXCHANGE OPERATIONS, GENERAL FOREIGN EXCHANGE POSITION AND COMPOSITION OF THE GENERAL FOREIGN EXCHANGE POSITION (except for exchange agencies)

Code Legend Cause
207 DISCREPANCY IN TOTAL PGC AT THE END OF THE MONTH The total PGC at the date of information entered in the Composition of the General Foreign Exchange Position does not correspond to the last PGC presented, considering the admitted tolerance value. 208 ADVANCE INFORMATION OF FOREIGN EXCHANGE OPERATIONS Having not entered the PGC of the day to be reported, the data corresponding to Foreign Exchange Operations were submitted. 209 ADVANCE INFORMATION OF GENERAL COMPOSITION OF FOREIGN EXCHANGE Having not entered the PGC of the last business day of the month, the data of the Composition of the General Foreign Exchange Position were submitted.

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

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Annex I
Guidelines for the mandatory integration of fields 16 and 17.
Field 17 “Name of the Foreign Beneficiary/Ordering Party” shall be mandatory integration whenever code 2 has been entered in field 12. Field 16 “Code of final beneficiary/ordering country” and field 17 in cases where code 1 or 3 has been entered in field 12 shall be governed according to the guidelines detailed below:
• Case 1: Integration not admitted.
Error Legend
Operation Type
(field 5)
Concepts
24
(field 16 of design 2713)
A11 or A21
A09 - A10 - A11 - A12 - A16 - A17 -
A19 - A22 - A24
B04 - B27 - B31
I02 - I11
P12 - P15 - P26
25
(field 17 design 2713)
A13 or A23 A09 - A10 - A11 - A12 - A19 - A22 – A24 B04 - B27- B31 I02 - I11 P12 - P15 - P26
• Case 2: Optional integration.
Error Legend
Operation Type
(field 5)
Concepts
24 and 25 (fields 16 and 17 design 2713)
A11 or A21
A13 or A23
A04 - A07 - A20 - A21 -
B26
I07 - I09 - I10 - I12 - I13
P21 - P22 - P23 - P24 - P25 - P27-
P28
S33

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Annex III
Guidelines for the integration of positions 4 and 5 of field 4 Positions 4 and 5 shall be governed according to the guidelines detailed below:

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Section 23. Foreign Exchange Operations.
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B01 B02 B03 B04 B05 B06 B07 B10 B12 B13 B15 B16 B17 B18 B19 B20 B21 B22 B23 B24 B27 B28 B29 B30 B31 B32 l01 I03 P01 P01 P03 P03 P06 P06 P08 P08 P09 P09 P10 P12 P13 P16 P18 P19 P20 P22 P23 P23 P24 P24 P25 P25 P26 S01 to S31 S16 S17 S18 S19 S22 S30 A13 A11 A13 A11 A11 A13 A11 A13 A11 A13 A11 A13 A11 A13 A11 A11 A13 A11 A11 A13 A11 A13 A11 A13 A11 A13 A13 A11 Cod. Follow-up Validity from Validity Until BP 01/02/24 X 01/02/24 X 22/09/25 X X 01/01/26 X 01/02/24 X 22/09/25 X 01/01/26 X MP 10/02/24 X 01/07/24 X 31/10/25 X X 05/07/24 X 08/07/24 X FC 13/6/2024 X CJ 22/11/24 X LP 22/11/24 X 01/08/25 X X 22/09/25 X X AP 22/05/26 X CONCEPT OPERATION TYPE BC BV CB PV XD

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Version: 17th COMMUNICATION “A” 8476 Validity:
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Annex IV
COMPLEMENT OF SECTION A: INFORMATION ON OPERATIONS INCLUDED IN DECREE 38/2025 OR DECREE 682/2025 OR IN COMMUNICATIONS “A” 8426, 8442 AND 8464.

1. General Instructions
   1.1. The information included in this annex is of daily frequency and will be recorded in a variable length file named “SIMI.TXT” which will contain the data according to the record design inserted in point 4, taking into account what is provided in point 1.2.3.1. of Section 1 of “Submission of Information to the Central Bank”.
   For the identification of this regime, 14 will be used for the regime code and 18 for the requirement code. The cited file must be sent according to what is established in point 1.2.2. of Section 1 of “Submission of Information to the Central Bank” for the file transfer service on the exclusive site www3 (MFT). At the time of sending the information, in the “DETALLE.XML” file, the date of information corresponding to the day under report must be entered.
   1.2. Operations of purchase (A13) or sale (A11) reported in Section A corresponding to the day under report must be reported in the “SIMI.TXT” file, according to what is established in the Procedure Rules COMPLEMENT OF SECTION A: INFORMATION ON OPERATIONS INCLUDED IN DECREE 38/2025 OR DECREE 682/2025 OR IN COMMUNICATIONS “A” 8426, 8442 AND 8464 as applicable.
   1.3. For the validation of the “SIMI.TXT” file, the following considerations must be taken into account:
   a) Prior validation of the “OPCAM.TXT” file of the same period is required. b) If the “OPCAM.TXT” file is not validated, the “SIMI.TXT” file will be rejected. A new submission containing both files must be made. c) If the “OPCAM.TXT” file is valid, and the “SIMI.TXT” file is rejected, a new submission of the “SIMI.TXT” file must be made.

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Version: 5th COMMUNICATION “A” 8476 Validity:
05/09/2026 Page 1

2. Particular Instructions
   2.1. The data entered in fields 1 and 2 of the “SIMI.TXT” file constitute the identification of the operation and these must match what was reported previously in fields 3 and 6 of the “OPCAM.TXT” file of the RI Foreign Exchange Operations for the operations covered.
   2.2. For the integration of field 3 “collection of exports”, the instructions provided in point 23.2.1.9., inc. a) or b), of this consolidated text must be taken into account as applicable.
   In the case of operations included in Communications “A” 8426, 8442 and 8464, it must be integrated with a null value (;;).
   2.3. Field 4 “Number of the Sworn Declaration of Sale to the Exterior (DJVE)” is mandatory integration for purchase operations (A13) corresponding to concept codes B28, B29, B30 and B31 for operations included in Decree 38/2025 or Decree 682/2025 that have been reported in Section A of the day under report. It will be completed according to the following format: 22-3334444-XXXXXX-C, where:
   22 is the year,
   333 customs code,
   4444 fixed parameter “DJVE”
   XXXXXX registration number and
   C check digit.
   For operations included in Decree 38/2025 or Decree 682/2025, until the DJVE number is available, it will be completed with the legend “OPERACIONSINDJVE”. The information must be rectified when the exporter reports the DJVE associated. For operations included in Communications “A” 8426, 8442 and 8464, it must be integrated with the legend “OPERACIONTERCERO”.
   2.4. Field 5 “CUIT of the RIGI VPU or third party associated with the operation” will be mandatory integration for sale operations (A11) corresponding to concept codes B24, P01, P03, P06, P08, P19, P23, P24, P26, S08 and S10, and for purchase operations (A13) corresponding to concept codes B24, P01, P03, P06, P08, P19, P23, P24 and P26, within the framework of Communications “A” 8426, 8442 and 8464.
   In the case of operations included in Decree 38/2025 or Decree 682/2025, it will be completed with a null value (;;).
   2.5. In the case of multiple tickets, field 6 (Multiple ticket sequence) will be completed with a correlational sequential number starting from 1 within each Internal Ticket No. reported in field 2. In the remaining cases, this field will be integrated with zero.
3. Validation of information
   The lists corresponding to the results of the validation processes will be available on the secure site https://www3.bcra.gov.ar.

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Version: 6th COMMUNICATION “A” 8476 Validity:
05/09/2026 Page 2

4. Record Design.
   Name: “SIMI.TXT” Sheet 1 of 1
   Field No. Name Type
   Maximum Length
   (1)
   Observations
   1 Date of Information Character 10 AAAA-MM-DD. Corresponding to the date of operation reported in OPCAM.
   2 Internal ticket No. Character 20 Corresponding to the operation reported in OPCAM.
   3 Export collection code
   Character 16 According to point 2.2. of these instructions.
   4 Number of the Sworn
   Declaration of Sale to the Exterior
   (DJVE)
   Character 16 According to point 2.3. of these instructions.
   5 CUIT of the RIGI VPU or third party associated with the operation Character 36 According to point 2.4. of these instructions.
   6 Multiple ticket sequence Numeric 5 According to point 2.5. of these instructions.
   (1) The delimiter “;” must be used as a field separator. N.P.: Procedure Rules of this requirement.

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Version: 6th COMMUNICATION “A” 8476 Validity:
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5. Validation error table
   Code Legend Cause
   01 MISSING FILE “SIMI.TXT”
   Having reported in the “OPCAM.TXT” file operations covered according to what is provided in point 1.2. of these instructions, the RIOC SIMI 14-8 requirement was sent as “NO OPERATES”. 02 03 FILE “SIMI.TXT” INCORRECTLY REPORTED ENTITY INCORRECTLY REPORTED The reference file was omitted from reporting or it does not respect the record design inserted in point 4. The entity code does not correspond to an existing entity or is incorrect. 04 FORMAT ERROR The field/s detailed were not recorded according to what is established in the record design of point 4 according to the following detail:
   Field
   Admitted Value
   Operations
   Decree
   38/2025 or
   682/2025
   Operations
   Comm. “A” 8426.
   8442 and 8464
   1 Valid date
   3 Admitted codes according to point
   2.2. of these
   instructions.
   Not completed with ;;
   4 Admitted codes according to point 2.3. of these instructions.
   5 Not completed with ;;
   Numeric values
   6
   Numeric values
   Not completed with ;;
   05 MISSING OPERATION REPORTED An operation covered, included in the “OPCAM.TXT” file, was omitted from reporting in the “SIMI.TXT” file. Version:5th COMMUNICATION “A” 8476 Validity:
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   B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
   Section 23. Foreign Exchange Operations.

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 23. Foreign Exchange Operations.
Code Legend Cause
06 OPERATION INCORRECTLY REPORTED Operations Decree 38/2025 or 682/2025

• The combination of fields 1, 2 and 6 reported in the “SIMI.TXT” file, was not found
  in the “OPCAM.TXT” file, being operations declared in OPCAM.TXT with concept code B28, or
• The combination of fields 1 to 2 reported
  in the “SIMI.TXT” file was not found in the “OPCAM.TXT” file for the concepts not included in the previous subsection.
  Operations Comm. “A” 8426. 8442 and 8464
  The combination of fields 1 and 2 reported in the “SIMI.TXT” file was not found in the “OPCAM.TXT” file, for operations reported with field 12 equal to 3, corresponding to operations A11 with concept codes B24, P01, P03, P06, P08, P19, P23, P24, P26, S08 and S10, or operations A13 with concept codes B24, P01, P03, P06, P08, P19, P23, P24 and P26. 07 DUPLICATE NOVELTY Operations Decree 38/2025 or 682/2025 More than one record with identical data in fields 1, 2 and 6 was reported. Operations Comm. “A” 8426. 8442 and 8464 More than one record with identical data in fields 1, 2 and 5 was reported. 08 CUIT INCORRECTLY REPORTED The identification number reported in field 5 does not correspond to a valid Unique Tax Identification Key (CUIT). 100 CUP ALREADY REGISTERED An Order Number already used on the day of data submission was entered. Version: 1st COMMUNICATION “A” 8476 Validity:
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A13 Application of currency to the repatriation of a direct investment contribution included in point 7.9. of the TO EyC and settled in the foreign exchange market. Date of application of currency Operation identification code (Code APX). The operation also falls under point 7.10. TO EyC (Y/N). A14 Application of currency to the cancellation of capital of debt securities included in point 7.9. of the TO EyC from a swap included in point 3.17. of the TO EyC. Date of application of currency Operation identification code (code ECO) Date on which the swap was concretized. A15 Application of currency to the cancellation of interests of debt securities included in point 7.9. of the TO EyC from a swap included in point 3.17. of the TO EyC. Date of application of currency Operation identification code (code ECO) Date on which the swap was concretized. A16 Application of currency within the framework of point 7.10. of the TO EyC that do not remain included in concepts A11 to A13 of this list. Date of application of currency Concept code RIOC that describes the destination of the funds applied. Report empty A17 Application of currency to the cancellation of capital of operations framed in point 1. of Communication "A" 7770 and complementary. Date of application of currency Operation identification code (code APX). Report empty A18 Application of currency to the cancellation of interests of operations framed in point 1. of Communication "A" 7770 and complementary. Date of application of currency Operation identification code (code APX). Report empty A19 Application of currency to the cancellation of capital corresponding to the part not settled of operations from the exterior in virtue of what is provided in Decree No. 492/23 and complementary. Date of application of currency Operation identification code (code APX) assigned to the part settled. Code for the detail of operations with securities. A20 Application of currency to the cancellation of capital of post-financing of goods exports Date of application of currency Operation identification code (Code APX) Issuing entity of the Certification of the application A21 Application of currency to the cancellation of interests and/or expenses of post-financing of goods exports Date of application of currency Operation identification code (Code APX) Issuing entity of the Certification of the application A22 Assignment of collection of goods exports shipped on a shipping permit with pending customs compliance Date of application of currency Operation identification code (Code APX) Issuing entity of the Certification of the application B.C.R.A.
25. FOLLOW-UP OF THE NEGOTIATIONS OF CURRENCY
OF GOODS EXPORTS
ANNEX OF SECTION B
Version: 5th COMMUNICATION “A” 8476 Validity:
05/09/2026 Page 2

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 67. Follow-up of the negotiations of currency of goods exports.
Code Legend Cause
507 ADDITIONAL INFORMATION 1 INCORRECTLY REPORTED For the reference destination number, one of the following situations has been verified:

• Having reported in the “Concept Code” field the codes E07, E08, E09, E14,
  E19, E20, E26, E28, E29, E30 or E31, the field “additional information 1” was completed, or
• Having reported in the “Concept Code” field any of the codes not mentioned in the previous subsection, the field “additional information 1” was not integrated with the value required in each case.
  508 ADDITIONAL INFORMATION 2 INCORRECTLY REPORTED For the reference destination number, one of the following situations has been verified:
• Having reported in the “Concept Code” field any of the codes A01, A02, A05, A06,
  A07, A08, A09, A10, A11, A12, A13, A14,
  A15, A19, A20, A21, A22, E10, E11, E13,
  E18, E27 or E29, the field “Additional information 2” was not completed with the required value in each case, or
• Having reported in the “Concept Code” field any of the codes not mentioned in the previous subsection, the field “additional information 2” was integrated.
  509 INCONSISTENCY BETWEEN DATES
  – RECORD XX DESTINATION NUMBER XX
  For the reference destination number, it was verified that the data required in Table I of the NP was not reported for that concept code. 510 DUPLICATE NOVELTY More than one record with the same destination number and sequence was reported. 511 RECORD XX REJECTED The record could not be processed. Version: 5th COMMUNICATION “A” 8476 Validity:
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