Circular RUNOR 1-1864: Update of the Consolidated Text for Submission of Information to the Central Bank. Sections 3, 17, 41, 59, 61, 62, 75 and 79

"AÑO DE LA DEFENSA DE LA VIDA, LA LIBERTAD Y LA PROPIEDAD" COMUNICACIÓN “A” 8143 02/12/2024 TO FINANCIAL ENTITIES, TO TRUSTEES OF FINANCIAL TRUSTS INCLUDED IN THE FINANCIAL ENTITIES LAW, TO RECIPROCAL GUARANTEE COMPANIES, TO PUBLIC CHARACTER GUARANTEE FUNDS, TO NON-FINANCIAL ENTITIES ISSUING CREDIT CARDS, TO NON-FINANCIAL ENTITIES ISSUING PURCHASE CARDS, TO OTHER NON-FINANCIAL CREDIT PROVIDERS, TO PROVIDERS OF PERSON-TO-PERSON CREDIT SERVICES THROUGH PLATFORMS, TO PLATFORMS FOR SME FINANCING:
Ref.: Circular
RUNOR 1-1864:
Decree 953/24. Update of the Consolidated Text for Submission of Information to the Central Bank. Sections 3, 17, 41, 59, 61, 62, 75 and 79.
___________________________________________________________________________ We address you regarding the sections of the referenced Consolidated Text under Decree 953/24, which ordered the dissolution of the Federal Administration of Public Incomes (AFIP) and the creation of the Revenue and Customs Control Agency (ARCA). In this regard, we provide you with the sheets that must be replaced in each of them. We greet you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Gustavo O. Bricchi Estela M. del Pino Suárez Manager of Information Management Deputy General Manager of Information Regime and Protection of Users of Financial Services
ANNEX: 12 Sheets.

iii) Design 4316.
Financial entities from Groups “B” and “C”, which are not branches or subsidiaries of banks from abroad classified as systemically important (G-SIB) that have opted - irrevocably - to postpone the application of point 5.5 of IFRS 9 in accordance with regulatory provisions, will complete field 2 with the balances as of the last day of the month for provisions established on the portfolio in normal situation, up to the date on which the standards establish the entry into force of what is provided by Communication “A” 6778. In fields 3 and 4, all entities will report the amounts corresponding to provisions established accounting-wise. Entities from Group “A” that cannot impute to each debtor individually the provisions established, will report them globally in field 2 of design 4316 up to the presentations corresponding to June 2024 inclusive. Financial entities from Groups “B” and “C” that, in accordance with the provisions disseminated through Communication “A” 6778, opt for the methodology of prorating over 5 years the impact generated by the application of point 5.5 of IFRS 9, will report in field 2 the balance of provisions established not imputed to each debtor individually, including the amounts corresponding to the proration. In fields 5 and 6, the increase in minimum provisions (debtors with balances less than $25 thousand), originating in the permanence in categories 4 or 5, with respect to assistance with preferred guarantees, will be reported, as established in points 2.2.3.1.- in the first case - or 2.2.3.2., 2.2.3.3. and 2.2.3.4. - in the second case - of the standards on “Minimum provisions for uncollectible risk”. The sending of this design will not be required when the total of accounting provisions in the balance sheet corresponding to financings included in this regime is equal to zero. CONTROL TOTAL:
In field 7, the sum of the amounts reported in fields 11 to 13 of design 4305 and 2 to 4 of design 4316 will be recorded.
The equality between this total and the sum of the balance sheet items detailed in point 6 of section B of the consolidated text of the standards of this regime must be verified.
3.1.1.2. Individual data of debtors (Designs 4305, 4306 and 4307).
For the purpose of complying with what is provided in the second paragraph of point 1.2. of section A of the Procedure Standards, this Institution will use the information contained in the “ARCA Registry”. This information can be downloaded from the site www3.bcra.gob.ar, exclusive for entities. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 3. Debtors of the Financial System.
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B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 3. Debtors of the Financial System.
Code Legend Cause
06 DUPLICATE NEWS - For files 4301 and 4316:

• More than one record was reported.
• For file 4302:
• More than one record was reported for the same Concept, Category and Situation (fields 2, 3 and 4).
• For file 4305 and 4307:
• More than one record was reported for the same Type and Identification Number (fields 2 and 3).
• For file 4306:
• More than one record was reported for the same Type and Identification Number and Type of assistance (fields 2, 3 and 4).
  07 INCORRECT DATE OR ADVANCED INFORMATION
  This is a non-existent date (for example 200013), contains non-numeric characters or the information corresponds to a period not enabled for processing. The submission date does not correspond to the last day of the month to which the presented information corresponds. 08 IDENTIFICATION NUMBER INCORRECTLY REPORTED The identification number reported in field 3 for designs 4305, 4306 and 4307, is equal to zero or contains one or more non-numeric characters for type of identification 11, or the procedure detailed in point 3.1.1.5. was not followed for type of identification 98 and/or 99. 09 IDENTIFICATION NUMBER DOES NOT CORRESPOND TO CUIT /CUIL/ CDI For identification type 11, the first two digits of the reported identification number do not correspond to any of the prefixes used by ARCA. Version: 12a COMMUNICATION “A” 8143 Validity:
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17.1. Particular instructions
17.1.1. In design 2901, in field 5, the total of the financings reported in fields 14, 16, 18, 20 and 22 of design 2902 will be recorded for all types of credit assistance / concept reported for the same series.
17.1.2. Design 2902 must be integrated for each type of assistance / concept corresponding to each debtor.
17.1.2.1. Identification type 11 will be used to report CUIT, CUIL or CDI.
Identification types “98” and “99” will be used for debtors residing abroad who are legal and natural persons respectively, who do not have the fiscal identification key. The identification number will be formed as follows:

• in the first five digits, the code of the reporting fiduciary will be registered, which will be the one assigned by this Institution;
• in the next two, the characters corresponding to the country code of residence of natural or legal persons located abroad will be included, according to the Country Codes codification of SWIFT.
• in the remaining four digits, a unique sequential number will be used for each of them.
  17.1.2.2. Number: the one corresponding to the type of identification used.
  17.1.2.3. Denomination:
• Natural persons and partnerships: surnames and names in full.
• Remaining legal persons: trade name or denomination in full.
  For the purpose of complying with what is provided in the second paragraph of point 1.2. of section A of the Procedure Standards, this Institution will use the information contained in the “ARCA Registry”. This information can be downloaded from the site www3.bcra.gov.ar, exclusive for entities.
  17.1.2.4. Category
  The one corresponding in accordance with the Standards on Classification of debtors.
  17.1.2.5. Residence/Sector, Government and Province
  B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
  Section 17. Financial Trusts.
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B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 17. Financial Trusts.
Code Legend Cause
10 NON-NUMERIC INFORMATION
Some or all of the fields detailed below contain blanks or non-numeric characters:
FIELDS DESIGN
4 and 5 2901
13 and 22 2902
10 2907
6 2909
11 FIELD 4 OF DESIGN
2901 INCORRECTLY REPORTED
The quantity recorded does not match the quantity of debtors reported in design 2902.
12 FIELD 5 OF DESIGN
2901 INCORRECTLY REPORTED
The amount recorded does not arise from the calculation detailed in point 17.2.1. or its amount is equal to zero.
13 INCORRECT TYPE OF IDENTIFICATION
The type of identification reported in field 4 of design 2902 and/or field 5 of design 2907, does not correspond to any of the existing ones.
14 TYPE OF IDENTIFICATION AND RESIDENCE /
SECTOR DOES NOT CORRESPOND
Having reported identification type 98 or 99, residence/sector other than 5 was reported. (Applicable to design 2902).
15 IDENTIFICATION NUMBER INCORRECTLY REPORTED
The identification number reported in the mentioned field, is equal to zero or contains one or more non-numeric characters for identification type 11, or the procedure detailed for identification type 98 and 99 was not followed. 16 IDENTIFICATION NUMBER DOES NOT CORRESPOND TO CUIT/ CUIL/ CDI The first two digits of the reported identification number do not correspond to any of the prefixes used by ARCA or the same number was repeated from the third to the tenth digit applicable for identification type 11. 17 CHECK DIGIT INCORRECTLY REPORTED The reported check digit does not correspond to CUIT, CUIL or CDI for identification type 11. 19 DEBTOR NOT INCLUDED A debtor not foreseen in this regime has been reported taking into account what is established in point 17.1.3. 20 MISSING DENOMINATION REPORT Field 6 of design 2902, 2905 and/or field 7 of design 2907, is blank, contains one or more non-enabled characters, or the same denomination was not reported for all assistance of the same debtor. Version: 6a COMMUNICATION “A” 8143 Validity:
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B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 17. Financial Trusts.
Code Legend Cause
46 INCORRECT CANCELLATION DATE
This is a non-existent date (for example 20001301) contains non-numeric characters, all zeros or well, is not equal to the information date or to the period immediately prior to the information date. (Applicable to field 4 of design 2911). 47 INCORRECT DATE OF LAST INFORMATION TO BE SENT This is a non-existent date (for example 200013), contains non-numeric characters, all zeros or well, does not correspond to the period immediately prior to the information date. (Applicable to field 5 of design 2911). 48 INCORRECTLY ENTERED MAIL It is a non-existent internet address (for example, does not contain at sign). (Applicable to field 19 of design 2907 and field 15 and 16 of design 2909). 49 INCORRECTLY ENTERED INFORMATION Having sent design 2911 in a previous period, designs were sent with an information date subsequent to the date declared in field 5 of design 2911. 50 FILE FFCUIT.TXT NOT FOUND The design does not correspond to 2913, or the file is empty or the file was not found in the initial information. 51 IDENTIFICATION NUMBER INCORRECTLY REPORTED The identification number reported in fields 4, 5 and/or 6 of design 2913 is equal to zero or contains one or more non-numeric characters. 52 IDENTIFICATION NUMBER DOES NOT CORRESPOND TO CUIT The first two digits of the identification number reported in fields 4, 5 and/or 6 of design 2913 do not correspond to any of the prefixes used by ARCA or the same number was repeated from the third to the tenth digit. 53 CHECK DIGIT INCORRECTLY REPORTED The check digit corresponding to the identification number reported in fields 4, 5 and/or 6 of design 2913 does not correspond to CUIT. 54 FIELD 24 DESIGN 2902 INCORRECTLY REPORTED

• Having recorded C11 = 01 or 11, a code other than zero was reported; or well
• A code other than 0 or 1 was reported in the remaining
  situations, or well
• The same code was not recorded for all assistance of the same debtor.
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2.2.4. CUIT or CUIL or CDI No. (Field No. 10)
Mandatory. It must be integrated with one of the codes that appears in the list that accompanies it in point 4 of these instructions, according to the cause motivating the movement and according to the code that appears in field 6; that is, whether it is a cancellation, a linkage, a delinking, under review or end of review.
2.2.5. CUIT or CUIL or CDI No. (Fields No. 19 to 28)
Fields 19 to 28 can be integrated non-contiguously, filling with zeros those that are not used.
Those that are integrated will be subjected to a formal validation, in accordance with ARCA standards, before their effective association to the check in the database. a) Case “cancellations” (movement code B): It is not necessary to integrate these fields, which must be filled obligatorily with zeros. b) Case “linkage” (movement code V): The corresponding Cuit, Cuil, Cdi will be integrated. For the same check, as many linkage records as desired may be sent. c) Case “delinking” (movement code D): The corresponding Cuit, Cuil, Cdi will be integrated. Requirements to effectuate the delinkings are that the reported number was previously linked to the check, and that it does not correspond to the last natural person who had remained linked to said check. d) Case “under review” (movement code E): The Cuit, Cuil, Cdi will be integrated. e) Case “end of review” (movement code S): The Cuit, Cuil, Cdi will be integrated. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 41. Rejected and Reported Checks. Operational Guide.
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• The general criteria provided for for periods of default apply.
  59.2.3. Identification type 11 will be used to report CUIT, CUIL or CDI.
  Identification types “98” and “99” will be used for debtors residing abroad who are legal and natural persons respectively, who do not have the fiscal identification key. The identification number will be formed as follows:
• in the first five digits, the code of the reporting entity assigned by this Institution will be registered.
• in the next two, the characters corresponding to the country code of residence of natural or legal persons located abroad will be included, in accordance with the Country Codes codification of SWIFT.
• in the remaining four digits, a unique number will be used for each of them.
  59.2.4. Individual data of debtors
  59.2.4.1. For the purpose of complying with what is provided in the second paragraph of point 1.2. of Section A. of the Procedure Standards, this Institution will use the information contained in the “ARCA Registry”. This information can be downloaded from the site www3.bcra.gob.ar, exclusive for entities
  59.2.4.2. Field 6 of the PROVIDERS.TXT file will be completed according to the following coding:
  0 = Not applicable
  1 = Debtor with financings framed in art. 26 inc. 4. of Law
  25.326 according to point 6. of Section A of the C.T.
  59.2.4.3. In field 7 of the PROVIDERS.TXT file, it will be indicated whether debtors with a rating other than 01 are or are not framed in the “Mandatory Recategorization” situation, as established in point 8.1. of Section B. of the C.T.
  59.2.4.4. In field 8 of the PROVIDERS.TXT file, the days of delay will be reported in accordance with what is established in point 8.2. of Section B.
  of the C.T., that is, only when the debtor is recategorized (field 7 equal to 1). Otherwise, it will be integrated as a null field.
  B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
  Section 59. Non-financial credit providers.
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B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 59. Non-financial credit providers.
Code Legend Cause
08 IDENTIFICATION NUMBER
INCORRECTLY REPORTED
The identification number reported in field 2 applicable to both files, is equal to zero or contains one or more non-numeric characters for identification type 11 or the procedure detailed in point 59.2.3. was not followed for identification type 98 or 99. 09 IDENTIFICATION NUMBER DOES NOT CORRESPOND TO CUIT/CUIL/CDI The first two digits of the reported identification number do not correspond to any of the prefixes used by ARCA or the same number was repeated from the third to the tenth digit for identification type 11. 10 CHECK DIGIT INCORRECTLY REPORTED The reported check digit does not correspond to CUIT, CUIL or CDI. 11 INCONSISTENCY IN REPORTED DEBTOR A debtor has been reported in the AMOUNTS.TXT file not reported in the PROVIDERS.TXT file or vice versa. 12 INFORMATION ALREADY PRESENTED AND ACCEPTED This is a period already validated having completed the field “Rectifying” with N in the “detalle.xml” file. Version: 6a COMMUNICATION “A” 8143 Validity:
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61.1.4. Validation error table.
B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 61. Debtors of the Financial System - Partial Rectifications.
Code Legend Cause
01 FILE RECTPARC.TXT NOT FOUND
It was not found or was empty or its design does not correspond to the one foreseen.
02 FORMAT ERROR - It was integrated in field 1 an invalid date value.

• It was integrated in a numeric field any non-numeric character: field 7.
• It was integrated a value not admitted as indicated in
  record design: fields 2, 4, 5 and 6.
  03 DUPLICATE NEWS More than one record was reported for the same type of identification, identification number and information date.
  04 INCORRECT INFORMATION DATE OR ADVANCED INFORMATION (APPLICABLE TO FIELD 1) The reported date was not previously validated.
  05 IDENTIFICATION NUMBER INCORRECTLY REPORTED
  The identification number reported in field 3, is equal to zero or contains one or more non-numeric characters for identification type 11 or the procedure detailed in the C.T. Submission of Information to the Central Bank:
• For financial entities in point 3.1.1.5. of
  Section 3 for identification type 98 or 99.
• For non-financial credit providers in
  point 59.2.3. of Section 59. for identification type 98 or 99.
• For financial trusts in point 17.2.2.1.
  of Section 17. for identification type 98 or
  99.
• For providers of person-to-person credit services through platforms in point
  75.2.2.2. of Section 75 for identification type 11.
  06 IDENTIFICATION NUMBER DOES NOT CORRESPOND
  TO CUIT/CUIL/CDI
  The first two digits of the reported identification number do not correspond to any of the prefixes used by ARCA or the same number was repeated from the third to the tenth digit for identification type 11. 07 CHECK DIGIT INCORRECTLY REPORTED The reported check digit does not correspond to CUIT, CUIL or CDI. Version: 3a COMMUNICATION “A” 8143 Validity:
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Identification types “98” and “99” will be used for debtors residing abroad who are legal and natural persons respectively, who do not have the fiscal identification key. The identification number will be formed as follows:

• in the first five digits, the code of the reporting entity will be registered, which will be the number of the current account opened in this Institution.
• in the next two, the characters corresponding to the country code of residence of natural or legal persons located abroad will be included, in accordance with the Country Codes codification of SWIFT.
• in the remaining four digits, a unique number will be used for each of them.
  62.2.3. Individual data of debtors
  62.2.3.1. For the purpose of complying with what is provided in the second paragraph of point 1.2. of Section A. of the Procedure Standards, this Institution will use the information contained in the “ARCA Registry”. This information can be downloaded from the site www3.bcra.gov.ar, exclusive for entities.
  62.2.3.2. Field 5 will be completed with the total of the assumed guarantees. The balances will include both the capital and the interest and adjustments accrued to be collected.
  62.2.3.3. Field 6 will be completed according to the following coding:
  0 = Not applicable
  1 = Debtor with financings framed in art. 26 inc. 4 of Law
  25.326 according to point 6 of Section A. of the C.T.
  62.2.3.4. In field 7, it will be indicated whether debtors with a rating other than 01 are or are not recategorized obligatorily, in accordance with what is established in point 8.1. of Section B. of the C.T. In the remaining cases, this field will be completed with zero.
  Its application has been suspended from March 2020 to March 2021, so they must integrate this field with 0 in those periods.
  62.2.3.5. In field 8, the days of delay will be reported in accordance with what is established in point 8.2. of Section B. of the C.T.; that is, only when the debtor is recategorized (field 7 is equal to 1).
  62.2.3.6. In field 9, the situation prior to the reclassification of the debtor will be reported, having reported field 7 equal to 1. When it is not necessary to use the “Situation without reclassification” field (field 7 is equal to 0), field 9 will be completed with “00” in all cases.
  62.2.3.7. In field 10, the code of the financial entity, Non-financial credit provider or Financial Trust that registers operations assumed by a SGR / FGCP will be reported.
  B.C.R.A.
  SUBMISSION OF INFORMATION TO THE CENTRAL BANK
  Section 62. Reciprocal Guarantee Companies and Public Character Guarantee Funds.
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✓ Description fields must be generated in uppercase characters without accents. They must not contain tab characters or quotes. The newline character (Enter) and the semicolon (;) character must not be used in these fields.

75.2. Particular Instructions.

75.2.1. Peer-to-Peer Credit Platform (PSCPP) providers will report in the PSC.TXT design all their debtors related to the credits they administer, with the exception of the B.C.R.A. and those debtors whose debt balance is less than $25,000, as provided in point 2 of the Procedure Rules.

Each debtor, for all their credits, will be included in a single category, using (fields 4 and 9) the codes listed in the following table, based on what is provided in point 1.7. of the Consolidated Text of the Rules on PSCPP (The classification will be made based on delinquency, according to the criteria applicable to the “consumer or housing” portfolio and by applying the provisions provided in point 7.3. of Section 7. of the aforementioned rules).

Code	Situation
01	Normal Situation
21	Low Risk
03	Medium Risk
04	High Risk
05	Uncollectible

When it is not appropriate to integrate the “Situation without reclassification” field, field 9 will be completed with “00” in all cases.

75.2.2. Identification type 11 will be used to report CUIT, CUIL or CDI. 75.2.3.

75.2.3. Individual data of debtors. 75.2.3.1.

75.2.3.1. For the purpose of complying with what is provided in the second paragraph of point 1.2. of section A of the Procedure Rules, this Institution will use the information contained in the “ARCA Registry”. This information can be downloaded from the site www3.bcra.gov.ar, exclusive for entities.

75.2.3.2. Field 5 will be completed with the total debt balance of each credit taker. Balances will include both capital and accrued interest and adjustments to be collected.

B.C.R.A.
SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 75. Debtors of the Financial System - Providers of peer-to-peer credit services through platforms.
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79.1.1. Validation error table.

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 79. Platforms for SME Financing.

Code	Legend	Cause
01	INCORRECT SUBMISSION	The PFM.TXT file is empty or does not correspond to what is specified.
02	FORMAT ERROR	• A non-numeric character or all zeros was integrated into a numeric field, or it was reported as a null field (fields 1, 2, 4, 5, 8, 9, 11 and/or 12).; - A value not admitted was integrated as indicated in fields 3, 7, 14, 15, 16, 17, 18 and/or 19.; - An invalid date value was integrated into a date field (fields 6 and 10).; - A non-numeric character was integrated into a numeric field (field 13)
03	INCORRECTLY ENTERED RECTIFICATION	Information corresponding to an unvalidated period was sent.
04	INCORRECT DATE OR ADVANCED INFORMATION	It is a non-existent date (for example 202213), contains non-numeric characters, or the information belongs to a period not enabled for processing, or does not correspond to the last day of the month of the information presented.
05	INCORPORATED ENTITY	The reported entity code is incorrect.
06	INCORRECT CUIT; (FIELDS 1, 2 AND/OR 18)	The identification number field is an invalid data.
07	IDENTIFICATION NUMBER; DOES NOT CORRESPOND TO; CUIT/CUIL/CDI	The first two digits of the reported identification number do not correspond to any of the prefixes used by ARCA.
08	DUPLICATED NOVELTY	• In the PFM file, more than one record was reported for the same combination of fields 1 to 6, or; - The record was already reported by another entity in that same period.
09	INCORRECT INSTRUMENT MATURITY DATE (FIELD 10)	The date reported in field 10 is earlier than the date reported in field 6.
10	INCONSISTENCY BETWEEN; FIELDS 7, 8 AND 9	Having integrated field 7 with a currency type equal to ARS, the amount reported in field 9 must be greater than the sum of the amounts reported in fields 8, 12 and 13.

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