Circular CONAU 1-1743 RUNOR 1-1978: Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I. - E.M. - A.R.). Adjustments. — BCRA — AR

"2026 - YEAR OF ARGENTINE GREATNESS"
COMMUNICATION "A" 8492 15/10/2026
TO FINANCIAL ENTITIES:
Ref.: Circular
CONAU 1-1743,
RUNOR 1-1978:
Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I. - E.M. - A.R.). Adjustments. ______ We address you to communicate the modifications introduced in the Information Regime referenced, with effect from November 1, 2026. Regarding this, the following changes are made:

Section 6 – "Daily Minimum Cash Position" is adjusted.
Point 6.2.2.1. and validation control 538 are modified; and points 6.2.2.2. and
6.2.2.3. regarding the value to be reported for item 102200 of Section 6 of
"Submission of Information to the Central Bank".
The sheets corresponding to replace in the ordered texts of the present information regime are attached.
We greet you attentively.
CENTRAL BANK OF THE ARGENTINE REPUBLIC
Mariana A. Díaz Rodrigo J. Danessa
Manager of Information Regime
Deputy General Manager of Information Regime and Protection of Users of Financial Services

ANNEX

I. General instructions for the submission of information on daily positions
in pesos
Financial entities of group A and branches or subsidiaries of G-SIBs not included in that group will present the information according to the following scheme:

Items linked to the requirement and other monthly calculation items: will be presented at the beginning of
the month to which the position calculation corresponds and its deadline will operate at 3:00 PM on the third business day of that month.
Items corresponding to daily integration, as well as balances corresponding
to "Deposits in pesos in accounts of payment service providers that offer payment accounts (PSPOCP) in which the funds of their clients are deposited": will be presented daily and its deadline will operate at 3:00 PM on the second business day following the one to which the data correspond. For the rest of the entities, both for monthly and daily information, the deadline for presentation will operate on the 22nd day of the month following the one to which the data correspond.

Requirement and Other Information
The information model is the included in point 1.10.1 for items included in pesos currency. It is clarified that, although they do not form part of the positions that must be fulfilled daily, items 110500/M, 10120X/M, 11010X7M expressed in pesos must be reported. For item 102200/001 "Deposits in pesos in accounts of payment service providers that offer payment accounts (PSPOCP) in which the funds of their clients are deposited" daily balances effectively registered on each day will be reported. Additionally, items from the information model included in points 1.10.3. and 1.10.4. must be considered.
Integration
It will be reported according to the information model detailed in point 1.10.2 of these instructions regarding items in pesos. Additionally, in order to report the portion of the requirement in pesos integrated daily with titles, the balance of items 210104/TP, 210105/TP, 210106/TP and 210109/TP will be recorded. Controls regarding items 210100/TP and 500000/TP will be performed when the monthly information for positions in titles and foreign currency is reported.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 6. Daily Minimum Cash Position
Version: 2nd COMMUNICATION "A" 8492 Validity:
01/11/2026 Page 1

Code Legend Cause
190 INCONSISTENCY BETWEEN ITEMS 2550XX/M INCORRECTLY REPORTED The sum of the amounts declared in the items:

255035/M is greater than the amount declared in
item 205035/010, or
255040/M is greater than the amount declared in
item 205040/010, or
255050/M is greater than the amount declared in
item 205050/010.
191 ITEM 210106/TP AND/OR 210109/TP
INCORRECTLY REPORTED
Some of items 210106/TP and/or
210109/TP were reported, without having reported items of included obligations.
525 ITEM 210104/TP INCORRECTLY REPORTED
The amount reported for this item does not match the calculation made by the BCRA taking into account what is indicated in point 1.3 of the NP. 538 INCONSISTENCY IN ITEMS 21010X The sum of the amounts reported for the items 21010X/TP is greater than the sum of the amounts reported in items 824X00/001, 825000/001 of the period prior to the month under report plus 45% of the average balance of item 102200/001 of the month.

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 6. Minimum cash and application of resources.
Version: 21st COMMUNICATION "A" 8492 Validity:
01/11/2026 Page 16

6.2.2. Particular Instructions.
6.2.2.1. File "SALDOSPROMEDIO.TXT".
A record must be saved per item –points 1.10.1, 1.10.3 and 1.10.4 of the information model of the procedure norms of this regime (NP)–. Those that do not have amounts will not be saved. Item 102200 is not admitted in this file. For the purpose of determining the total of item 100000, to the balances reported in this file will be added the average of the balances of item 102200 corresponding to each day of the month reported in the file SALDOSDIARIOS.TXT or SALDOSMENSUALES.TXT, as applicable. The data reported in this file will be used in the calculation of positions for the month following the reported one. Amounts must be reported without sign. Of the items provided in the NP, only those that correspond to the admitted concepts valid in each period, according to what is stipulated in the substantive norms, will be accepted. For items 10120X to 10128X, 10140X to 10144X, 10146X, 10147X, 10160X, 10161X, 10162X, 10163X, 10164X, 10166X, 10171X to 10190X and 11010X, the term band code defined in point 1.2.3. "Residual Terms" of the NP will be saved in position 6 of the item code field. Totalizing items will not be reported, except in those cases where no amounts of included items are registered, in which case item 100000 must be reported with the "Amount" field equal to zero. The total requirement for included obligations (item 907000) will be calculated by the BCRA. For the calculation of the requirement, the current requirement rates in period "n" will be applied to the included items of period "n-1". Additionally, the total minimum cash requirement for the month (item
903000) will be calculated, which will arise from adding to the previously calculated amount, the value of additional requirements (increases) (903000).
For the computation of item 750000, the effect of exemptions on the requirement and integration, respectively, must be taken into account. The amount will be reported taking into account the instructions of point 1.4.2. of the ordered text (TO) of the procedure norms of this regime (NP), without exceeding the percentage established by the BCRA on the adjusted minimum cash requirement, rounding to the last integer. However, for the purpose of determining the maximum transferable and the position of the period under report (n), the amount recorded in this item will be adjusted to the numerals of this period through the following calculation:
Amount item 750000 * Numerals of period (n+1) / Numerals of period (n)

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 6. Minimum cash and application of resources.
Version: 4th COMMUNICATION "A" 8492 Validity:
01/11/2026 Page 3

Item 700000 will be calculated by the BCRA taking into account the instructions of point 1.2.4. of the NP. For the purpose of determining the computable requirement for the position of the month, when the algebraic sum results negative, this amount will be considered as an increase in requirement. When the resulting amount is positive, it will be considered as a decrease, in which case it will be computed up to the amount reported in item 903000. Entities covered, according to what is established in Section 6. Minimum MiPyME Quota of the ordered text on Minimum Cash, must report items 871000, 872000 and 873000 even if their balance is equal to zero. The "Category" field will be completed according to the following detail:
Items Entities B
Entities Group "A" and "G-SIB" not included in that group 1XXXXX (except 100000) 1 3 Remaining items 0

6.2.2.2. File "SALDOSDIARIOS.TXT".
For each day of the month, a record must be saved per item –point 1.10.2. of the information model of the procedure norms of this regime (NP)–. Those that do not have amounts will not be saved. Additionally, the daily balance effectively registered on each day of item 102200 will be reported in this file. Amounts must be reported without sign. The "Category" field will be integrated with value 0, except for item 102200 which will be completed with value 3. Totalizing items will not be reported. In those cases where no amounts of included items are registered, item 200000 must be reported with the "Amount" field equal to zero. Information corresponding to non-business days must be presented on the same date as that corresponding to the immediate subsequent business day. The information of each day will remain pending for processing until the validation of the previous day is verified.

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 6. Minimum cash and application of resources.
Version: 3rd COMMUNICATION "A" 8492 Validity:
01/11/2026 Page 4

6.2.2.3. File "SALDOSMENSUALES.TXT".
A record must be saved per item –point 1.10.2. of the information model of the procedure norms of this regime (NP)–. Those that do not have amounts will not be saved. Additionally, the daily balance effectively registered on each day of item 102200 will be reported in this file. Amounts must be reported without sign. The "Category" field will be integrated with value 0, except for item 102200 which will be completed with value 1. Totalizing items will not be reported. In those cases where no amounts of included items are registered on any day of the month, item 200000 must be reported with the field "Amount" equal to zero.

6.2.2.4. File "FRANEM.TXT".
The required data will be recorded when some item corresponding to exemptions has been reported in the file "SALDOSPROMEDIO.TXT". Otherwise, this file will not be presented. In the "Item Code" field, each of the exemption codes reported in the file "SALDOSPROMEDIO.TXT" must be recorded, supplying in this file the detail of number and point of the resolution that gave rise to it, the resulting amount of its application, and its description. In case the granted exemption consisted of different points, these data must be provided for each of them. If the description of a point occupies more than one record, the match of the amount reported in the file "SALDOSPROMEDIO.TXT" with the sum of the amounts corresponding to the same code with field Sequence equal to 01 will be verified. The amount will only be integrated for the first record of each sequence (Field sequence= 01).

6.2.3. Record Designs.
Version: 3rd COMMUNICATION "A" 8492 Validity:
01/11/2026 Page 5
B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 6. Minimum cash and application of resources.