Circular RUNOR 1-1867: Information Regime for Quarterly/Annual Financial Statement Publication

"YEAR OF THE DEFENSE OF LIFE, LIBERTY AND PROPERTY" COMMUNICATION “A” 8147 10/12/2024 TO FINANCIAL ENTITIES: Ref.: Circular RUNOR 1-1867: Information Regime Financial Statements for Quarterly / Annual Publication ___________________________________________________________________________ We address you to send you the pages that correspond to be replaced in the consolidated text of Section 12. of “Submission of Information to the Central Bank” related to the provisions disseminated through Communication “A” 8130. Sincerely, CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Manager of Information Regime Rodrigo J. Danessa Principal Manager of Information Regime and Information Hubs ANNEX ANNEX 2 STATEMENT OF FINANCIAL POSITION Report Code (Field 6): 001 Period 2 Date: Field 3 (Period under report) Period 1 Date: Field 4 (Previous fiscal year-end) Period 1 Start Date: Field 14 (2) (Previous period start) Consolidation Code (Field 5): 001 = Separate 002 = Consolidated (or individual) Field 7 Notes Field 34 (3) Period 2 Field 16 Period 1 Field 17 Period 1 Start (2) Field 18 ASSET 0101000000 Cash and deposits in banks 0101010000 Cash 0101020000 Financial entities and correspondents 0101021000 BCRA 0101022000 Others in the country and abroad 0101030000 Others 0102000000 Debt securities at fair value through profit or loss 0103000000 Derivative instruments 0104000000 Repurchase agreements and collateralized loans 0105000000 Other financial assets 0106000000 Loans and other financing 0106010000 Non-financial public sector 0106020000 BCRA 0106030000 Other financial entities 0106040000 Non-financial private sector and foreign residents 0107000000 Other debt securities 0108000000 Financial assets delivered as collateral 0109000000 Current income tax assets 0110000000 Investments in equity instruments 0111000000 Investment in subsidiaries, associates and joint ventures 0112000000 Property, plant and equipment 0113000000 Intangible assets 0114000000 Deferred income tax assets 0115000000 Other non-financial assets 0116000000 Non-current assets held for sale 0100000000 TOTAL ASSET B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 12. Financial Statements for quarterly/annual publication. Version: 11th. COMMUNICATION “A” 8147 Effective Date: 01/10/2024 Page 8 ANNEX 7 STATEMENT OF CASH FLOWS Report Code (Field 6): 003 Period 2 Date: Field 3 (Period under report) Period 1 Date: Field 4 (same period previous fiscal year) Consolidation Code (Field 5): 001 = Separate 002 = Consolidated (or individual) B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 12. Financial Statements for quarterly/annual publication. Version: 15th. COMMUNICATION “A” 8147 Effective Date: 01/10/2024 Page 26 Item Field 7 Concepts Notes Field 34 (4) Description Field 35 Period 2 (Field 16) Period 1 (Field 17) CASH FLOW FROM OPERATING ACTIVITIES (1) (1) 1016000000 Profit for the period before Income Tax 1015000000 Adjustment for total monetary result of the period
1011000000 Adjustments to obtain cash flows from operating activities: 1011100000 Amortizations and impairments 1011200000 Charge for uncollectibility 1011300000 Other adjustments 1012000000 Net increases / decreases from operating assets: 1012100000 Debt securities at fair value through profit or loss 1012200000 Derivative instruments 1012300000 Repurchase agreements and collateralized loans 1012400000 Loans and other financing 1012410000 Non-Financial Public Sector 1012420000 Other Financial Entities 1012430000 Non-Financial Private Sector and Foreign Residents 1012500000 Other Debt Securities 1012600000 Financial assets delivered as collateral 1012700000 Investments in Equity Instruments 1012800000 Other assets ANNEX 24 ANNEX P: CATEGORIES OF FINANCIAL ASSETS AND LIABILITIES Report Code (Field 6): “A-P” Period 2 Date: Field 3 (Period under report) Consolidation Code (Field 5): 001 = Separate 002 = Individual B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 12. Financial Statements for quarterly/annual publication. Item Code (Field 7) Concepts Amortized Cost (Field 16) FV with changes in OCI (Field 17) FV with changes in results (1) Initially designated or in accordance with 6.7.1. of IFRS 9 (Field 18) Mandatory measurement (Field 19) Fair value hierarchy Level 1 (Field 20) Level 2 (Field 21) Level 3 (Field 22) FINANCIAL ASSETS 0101000000 Cash and deposits in Banks 0101010000 Cash 0101020000 Financial Entities and correspondents 0101030000 Others 0102000000 Debt securities at fair value through profit or loss 0103000000 Derivative instruments 0104000000 Repurchase agreements and collateralized loans 0104010000 Central Bank of the Argentine Republic 0104020000 Other Financial Entities 0105000000 Other financial assets 0106000000 Loans and other financing 0106010000 Non-Financial Public Sector 0106020000 B.C.R.A. 0106030000 Other Financial Entities 0106040000 Non-Financial Private Sector and Foreign Residents 0106040100 Advances 0106040200 Documents Version: 3rd. COMMUNICATION “A” 8147 Effective Date: 01/10/2024 Page 61 B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 12. Financial Statements for quarterly/annual publication. Version: 3rd. COMMUNICATION “A” 8147 Effective Date: 01/10/2024 Page 66 Item Code (Field 7) Interest and adjustments for application of effective interest rate of financial assets measured at amortized cost Financial Income/(Expense) (Field 16) Interest income 0301010000 for cash and deposits in banks 0301020000 for private securities 0301030000 for public securities 0301040000 for other financial assets 0301050000 for loans and other financing 0301050100 To the Financial Sector 0301050200 Advances 0301050300 Documents 0301050400 Mortgages 0301050500 Pledges 0301050600 Personal loans 0301050700 Credit Cards 0301050800 Financial Leases 0301050900 Others 0301060000 for repurchase agreements and collateralized loans 0301060100 Central Bank of the Argentine Republic 0301060200 Other financial entities
0301000000 TOTAL Interest expenses 0302010000 for Deposits 0302010100 Current accounts 0302010200 Savings accounts 0302010300 Fixed-term deposits and term investments 0302010400 Others 0302020000 for financing received from BCRA and other financial institutions 0302030000 for repurchase agreements and collateralized loans 0302030100 Central Bank of the Argentine Republic 0302030200 Other financial entities 0302040000 for other financial liabilities 0302050000 for issued negotiable obligations 0302060000 for other subordinated negotiable obligations 0302000000 TOTAL ANNEX 26 ANNEX R: Value adjustment for losses – Provisions for uncollectibility risk Report Code (Field 6): "AR1" Period 2 Date: Field 3 (Period under report) Period 1 Date: Field 4 (Previous fiscal year-end) Consolidation Code (Field 5): 001 = Separate 002 = Consolidated (or individual) Item Code (Field 7) Concepts Balances at the beginning of Period 2 (Field 16) ECL for the next 12 months (Field 17) (1) ECL for the remaining life of the financial asset Monetary result generated by Provisions (Field 22) (1) Balance at the end of Period 2 (Field 23) FI with signif. increase in credit risk (Field 18) (1) FI with credit impairment (Field 19) (1) FI with purchased or originated credit impairment (Field 20) (1) Simplified approach (*) (Field 21) (1) 0101000000 Repurchase agreements and collateralized loans 0102000000 Other financial assets 0103000000 Loans and other financing 0103010000 Other Financial Entities 0103020000 Non-Financial Public Sector and Foreign Residents 0103020100 Advances 0103020200 Documents 0103020300 Mortgages 0103020400 Pledges 0103020500 Personal loans 0103020600 Credit cards 0103020700 Financial leases 0103020800 Others B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 12. Financial Statements for quarterly/annual publication. Version: 4th. COMMUNICATION “A” 8147 Effective Date: 01/10/2024 Page 69