RegAlertRule · BCRA · 10 Dec 2024 · A 8146
Circular RUNOR 1-1866: Monthly Accounting Information - Consolidated statement and consolidated debtor situation of local entities with significant domestic and foreign subsidiaries and affiliates. Adjustments
Financial entities are required to replace a sheet in Section 21 of the "Submission of information to the Central Bank". This update incorporates adjustments to the denominations of accounting items 0104100000 and 0202150000, as previously outlined in Communications A 8071 and 8130. The revised Section 21 details the consolidated statement and consolidated debtor situation for local entities with significant domestic and foreign subsidiaries and affiliates, listing various asset and liability categories.
YEAR OF THE DEFENSE OF LIFE, LIBERTY AND PROPERTY COMMUNICATION “A” 8146 10/12/2024 TO FINANCIAL ENTITIES:
Ref.: Circular RUNOR 1-1866:
Monthly Accounting Information - Consolidated statement and consolidated debtor situation of local entities with significant domestic and foreign subsidiaries and affiliates. Adjustments ___________________________________________________________________________ We are writing to you to send the sheet that corresponds to be replaced in Section 21. of “Submission of information to the Central Bank” based on what was disseminated through Communications A 8071 and 8130. In this regard, the adjustment of the denomination of items 0104100000 and 0202150000 is highlighted. Sincerely, CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Diaz Rodrigo J. Danessa Signature 2 Manager of Information Regime Principal Manager of Information Regime and Information Hubs Functional Position
ANNEX
B.C.R.A.
SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 21. Consolidated statement and consolidated debtor situation of local entities with significant domestic and foreign subsidiaries and affiliates.
| ITEM | CONCEPTS | OBSERVATIONS |
|---|---|---|
| 0104000000 | Other credits for financial intermediation | |
| 0104050000 | Central Bank of the Argentine Republic | |
| 0104100000 | Debtors for cash sales to be settled and active repos and guarantees | |
| 0104150000 | Financial assets delivered as collateral | |
| 0104200000 | Derivative Financial Instruments | |
| 0104270000 | Other financial assets not included in debtor classification rules | |
| 0104360000 | Other financial assets included in debtor classification rules | |
| 0104370000 | Accrued interest and adjustments to be collected not included in debtor classification rules | |
| 0104380000 | Accrued interest and adjustments to be collected included in debtor classification rules | |
| 0104390000 | (Other unapplied collections) | (1) |
| 0104410000 | IFRS Adjustment | (1) |
| 0104400000 | (Provisions) | (1) |
| 0105000000 | Credits for financial leases | |
| 0105050000 | Credits for financial leases | |
| 0105070000 | Accrued interest and adjustments to be collected | |
| 0105080000 | IFRS Adjustment | (1) |
| 0105100000 | (Provisions) | (1) |
| 0106000000 | Equity interests in other companies | |
| 0106030000 | In financial entities | (1) |
| 0106080000 | Others | |
| 0106110000 | (Impairment) | (1) |
| 0107000000 | Miscellaneous credits | |
| 0107050000 | Debtors for sale of goods | |
| 0107070000 | Shareholders | |
| 0107080000 | Tax assets | |
| 0107100000 | Other miscellaneous credits | |
| 0107110000 | Accrued interest and adjustments to be collected for Debtors for sale | (1) |
| 0107130000 | Other Interest and adjustments | (1) |
| 0107160000 | IFRS Adjustment | (1) |
| 0107150000 | (Provisions) | (1) |
Version: 2a. COMMUNICATION “A” 8146 Effective: 11/12/2024 Page 2
| ITEM | CONCEPTS | OBSERVATIONS |
|---|---|---|
| LIABILITIES | ||
| 0201000000 | Deposits | |
| 0201300000 | Non-Financial Public Sector | |
| 0201400000 | Financial Sector | |
| 0201500000 | Non-Financial Private Sector and non-residents | |
| 0201501000 | Current accounts | |
| 0201502000 | Savings accounts | |
| 0201503000 | Fixed-term deposits | |
| 0201504000 | Investment accounts | |
| 0201509000 | Others | (1) |
| 0201509500 | Interest and adjustments | (1) |
| 0201509600 | IFRS Adjustment | (1) |
| 0202000000 | Other obligations for financial intermediation | |
| 0202010000 | Central Bank of the Argentine Republic | |
| 0202010500 | Rediscounts to address illiquidity situations | |
| 0202011000 | Others | |
| 0202050000 | Banks and International Organizations | |
| 0202100000 | Non-subordinated Negotiable Obligations | |
| 0202150000 | Creditors for cash purchases to be settled and passive repos and guarantees | |
| 0202250000 | Derivative financial instruments | |
| 0202270000 | Financing received from local financial entities | |
| 0202300000 | Others | |
| 0202500000 | Interest and adjustments | (1) |
| 0202600000 | IFRS Adjustment | (1) |
| 0203000000 | Miscellaneous Obligations | |
| 0203010000 | Dividends payable | |
| 0203050000 | Fees payable | |
| 0203200000 | Tax liabilities | |
| 0203100000 | Other obligations | |
| 0203150000 | Accrued adjustments and interest payable | |
| 0203250000 | IFRS Adjustment | (1) |
| 0204000000 | Provisions | |
| 0205000000 | Subordinated negotiable obligations |
B.C.R.A.
SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 21. Consolidated statement and consolidated debtor situation of local entities with significant domestic and foreign subsidiaries and affiliates.
Version: 2a. COMMUNICATION “A” 8146 Effective: 11/12/2024 Page 4
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