Circular RUNOR 1-1884: Monthly Accounting Information Regime. Minimum Capital Requirement and Integration (R.I. - C.M.). Adjustments.

“Year of the Reconstruction of the Argentine Nation” COMMUNICATION “A” 8197 13/02/2025 TO FINANCIAL ENTITIES:
Ref.: Circular
RUNOR 1-1884:
Monthly Accounting Information Regime. Minimum Capital Requirement and Integration (R.I. - C.M.). Adjustments.
___________________________________________________________________________ We address you to deliver to you attached the sheets that are to be replaced in Section 5 of “Presentation of Information to the Central Bank” pursuant to the provisions disseminated through Communication “A” 8196. In this regard, the following modifications are highlighted:

• Adjustment of points 5.2.1.3., 5.2.1.10., 5.2.1.11. and 5.2.1.14. and of validation controls 009, 120, 121, 123, 131, 132 and 145.
• Incorporation of validation controls 146 to 149.
  We greet you sincerely.
  CENTRAL BANK OF THE ARGENTINE REPUBLIC
  Mariana A. Díaz Estela M. del Pino Suárez Signature 1 Manager of Information Regime Deputy General Manager of Information Regime and Protection of Users of Financial Services Functional Position
  ANNEX

5.2. Particular Instructions.
5.2.1. In design 5601.
5.2.1.1. The items corresponding to the information model contained in points 3.1.4., 4.2.1., 5.2., 6.2., 7.2., 8.2., 9.2.1., 9.2.2., 10.2. and 11.2.3. of the TO of the RI will be recorded.
For items with consolidation code 3, the field 3 “Information Date” will contain the date corresponding to the last month of the quarter. (Suspended since April/24 according to point 6.1. of the rules on “Consolidated Supervision”)
5.2.1.2. Field 6 will be completed according to the following guidelines:
i) Weighting factor.
For items corresponding to Computable Assets (codes 11XX0000 and 12XX0000), this field will be completed with the weighting factor corresponding to each case, according to what is provided in points 3.1.2. and 3.1.4. of the TO of this RI. Therefore, a record will be saved for each weighting factor in which the item records an amount. ii) Currency. For items 311200/xx, the currency to which their determination corresponds will be reported, according to the coding provided in table T0003 of the SISCEN, in accordance with what is established in point 4.1.1.3. of the TO of this RI. In these cases, “0” must be reported in the first position of the far left. Residual currencies will be identified with the code “9999”. Identical coding will be used for items 361X000X/M and 36110000/M. iii) Country. For items 312200/xx, the country corresponding to the market in which positions are traded will be reported, according to the SWIFT Country Codes coding, in accordance with what is established in point 4.1.1.5. of the TO of this RI. For these cases, the last 2 positions of the far right must be filled with blanks. iv) Remaining cases. For items not included in the above subsections, “1000” will be reported in field 6.
5.2.1.3. Amounts corresponding to the following items may only be reported with a negative sign: 12700000, 20110000, 28100000, 70200000 and 70220000, when these concepts result negative; 20300000, 20400000, 20500000, 22800000, 343X000X, 3440000X, 36100000, 36110000, 36120000, 36130000 and 3500000X, 3570000X when the result is a loss. Items 20600000, 22000000 and 28200000 may only be reported with a negative sign.
B.C.R.A. PRESENTATION OF INFORMATION TO THE CENTRAL BANK
Section 5. Minimum Capital Requirement and Integration.
Version: 17th COMMUNICATION “A” 8197 Validity:
01/03/2025 Page 2

5.2.1.10. Operational risk requirement
Group 1
The items included in points 5.2.1. and 5.2.2. of the NP (33000000, 34XX000X) must always be reported, even if their balance is equal to zero, except for new entities. The indicator “BI” (item 34000000) will not be reported, as it will be calculated in this Institution according to the following calculation:
BI = Absolute value ∑ (34100000 + 34200000 + 34300000 + 34400000) It will be verified that the amount reported in the detailed items corresponds to the following calculation:
34100000 = MIN [∑(VA(3411000X - 3412000X))/3); (5% * (∑3413000X)/3] + ∑3414000X) /3)] 34200000 = MAX [∑3421000X/ 3; ∑3422000X/3] + MAX [∑3423000X/3;∑ 3424000X/3] 34300000 = [ ∑(VA (3431000X) /3 + ∑(VA (3432000X) /3] 34400000 = (∑3440000X) / 3) In item 33000000, the amount resulting from multiplying the BI by the applicable marginal coefficient (αi) will be reported, taking into account the instructions in point 5.1.1. of the N.P. Group 2 It will be verified that the amount recorded in items 3500000X corresponds to the following calculation:
3500000X = 3510000X – 3520000X + 3530000X – 3540000X + 3550000X – 3560000X + 3570000X Items 3500000X must always be reported, even if the value to be recorded is equal to zero, except for new entities.
5.2.1.11. Likewise, it must be verified that item 7030000 is equal to:
Group 1
Item 70300000 = 33000000 * 1 (ILM)
Group 2
Item 70300000 = Summation [ α * items 3500000X (when positive)] n Where n= 1 ≤ n ≤ 3 B.C.R.A. PRESENTATION OF INFORMATION TO THE CENTRAL BANK
Section 5. Minimum Capital Requirement and Integration.
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In the event that no positive IB was registered in any of the 3 periods of 12 months, it will be verified that the amount recorded in this item corresponds to what is indicated in point 5.1.2. of the NP for n = 0. Additionally, depending on whether it is type A, B or C entities, what is established in point 5.2.1.14. of these instructions will be verified. It should be clarified that, for the purposes of determining the aforementioned average, in each of the 36 months, the comparison of the calculated requirement (re-expressed in homogeneous currency of the month prior to that in which the calculation is made) with the basic minimum must be made, computing the greater of the two. The coefficient referred to in point 7.3. of the rules on “Minimum capitals of financial entities” will be applied in this Institution.
5.2.1.12. The amount of item 70800000 must coincide with that resulting from applying the expression provided in point 4.1.1. of the procedural rules. It will be saved even if the resulting amount is zero.
5.2.1.13. The items that make up the RPC (items 702X0000) must be reported when amounts are registered in any of the items that make them up, according to the information model established in point 6.2. of the NP.
After validation of the information, compliance with the limits established in point 6.3. of the cited norm will be verified. Failure to observe any of them will be considered non-compliance with minimum capital integration, in line with what is established in the last paragraph of point 8.5. of the rules on “Minimum capitals of financial entities”.
5.2.1.14. For entities of group 2, which belong to the groups mentioned in point 5.1.3. of the NP, they must report one of the items 3600000Y when the following calculated relationship is verified (values re-expressed in homogeneous currency of the month prior to that in which the calculation is made):
[∑(70100000(n-1) + 8XX00000(n-1) + …+70100000(n-36)) / 36) * coef.] < 70300000(n) Where coef. = coefficient applicable to “B” or “C” Entities as provided in points 5.1.3.2. and 5.1.3.3. as applicable. Calculations related to re-expression in homogeneous currency must be made with all decimals and rounded in the final result.
5.2.1.15. Items 451X0000 must always be reported, even if their balance is equal to zero.
5.2.1.16. Items 3613000X/M, 3612000X/M, 36110000/M, 3610000X/M and 3650000X must be saved for each of the scenarios provided, and only for the required periods, according to point 5.1.1. of these instructions.
5.2.1.17. Item 38000000 must be saved only for the required periods, according to point 5.1.1. of these instructions, and the “Amount” field will be used to declare any of these values:
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Section 5. Minimum Capital Requirement and Integration.
Version: 18th COMMUNICATION “A” 8197 Validity:
01/03/2025 Page 7

00000000000 = Not applicable.
00000000001 = Temporary bands.
00000000002 = Midpoints.
5.2.1.18. The amount of item 70500000 resulting from the expression defined in point 8.1.2. of the NP will be reported only for the required periods, as provided in point 5.1.1. of these instructions. It will be saved even if the resulting amount is equal to zero.
5.2.2. In design 5603.
5.2.2.1. The information requirements referred to in point 7.1. of the TO of the RI must be specified for each consolidation code with which the franchise items were reported in design 5601. For this purpose, field 10 (description) will be used, indicating its level of consolidation through the code recorded in field 4 (0, 1, 2 or 9).
5.2.2.2. When it is necessary to report any franchise with consolidation code 3, the date of the last month of the corresponding quarter must be recorded in field 3 “Information Date”.
(Suspended since April/24 according to point 6.1. of the rules on “Consolidated Supervision”)
5.2.2.3. For the particular case of financial entities subject to consolidated supervision that do not consolidate with other financial entities, only consolidation codes 1 and/or 9 to be recorded in field 4 will be admitted.
5.2.2.2. In field 8, each of the franchise codes (point 7.2.1. TO of the RI) reported in design 5601 must be recorded, providing in this file the detail of the number and point of the resolution that gave rise to it, the amount resulting from its application, and its description. In the event that the granted franchise consisted of different points, this data must be provided for each of them.
If the description of a point occupies more than one record, it will be verified that each item reported in design 5601 coincides with the sum of the amounts corresponding to the same code with field 9 (sequence) equal to 01.
5.2.2.3. Field 10 “Description” must be generated in uppercase characters without accent. It must not contain tab characters or quotes.
5.2.3. In design 5610.
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Section 5. Minimum Capital Requirement and Integration.
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5.2.3.1. In the event of excesses in individual and global credit limits, reported in items 83500000 to 84600000 and 87100000 to 87400000 in design 5601, the data required in the 2nd and 3rd paragraphs of point 9.1.1. of the TO of the RI will be included in this file. This information will be provided for each consolidation code that corresponds.
5.2.3.2. In the event that excesses in individual credit limits are registered, if for the same client non-compliance is verified in different credit regulations, they will be reported in separate records indicating the corresponding item code. If excesses are registered to different limits within the same regulation, they will be reported in the same record, indicating in field 9 each of the points of the norm in which the limit is exceeded. The same procedure must be followed when it comes to excesses in global credit limits.
5.2.3.3. When it is necessary to report any data with consolidation code 3, the date of the last month of the corresponding quarter must be recorded in field 3 “Information Date”.
(Suspended since April/24 according to point 6.1. of the rules on “Consolidated Supervision”).
5.2.3.4. Fields 7 “Name” and 9 “Point/s of the norm whose regulation is exceeded” must be generated in uppercase characters without accent. They must not contain tab characters or quotes.
5.2.3.5. In the event of excesses in global credit limits, fields 5 to 7 will be completed with the data corresponding to the reporting entity.
5.2.4. In design 5611.
5.2.4.1. When any of the following items are reported in design 5601:
83200000, 83400000, 83600000, 83800000, 84400000, 84600000, 87200000, and/or 87400000, the first and last of the months during which the non-timely reported non-compliance by the entity or detected by the SEFyC was verified must be provided for each of them and for each consolidation code reported.
5.2.4.2. When it is necessary to report any data with consolidation code 3, the date of the last month of the corresponding quarter must be recorded in field 3 “Information Date”.
(Suspended since April/24 according to point 6.1. of the rules on “Consolidated Supervision”).
5.3. 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.
5.4. Record designs
B.C.R.A. PRESENTATION OF INFORMATION TO THE CENTRAL BANK
Section 5. Minimum Capital Requirement and Integration.
Code Legend Cause
008 MALFORMED LOT - A consolidation code other than 0 (zero) was included, having reported a consolidation code equal to zero, or

• having reported consolidation code 2
  (two) or 9 (nine), the consolidation code 1 (one) was omitted (not applicable for items 83100000 to 87800000, 98100000 to 98600000 nor for designs 5610 and 5611), or
• having reported consolidation code 3
  (three), the consolidation code 1
  (one) was omitted in the immediate previous information period (not applicable for items 83100000 to 87800000, 98100000 to 98600000 nor for designs 5610 and 5611) (Suspended since April/24 according to point 6.1. of the rules on “Consolidated Supervision”) or
• a consolidation code equal to 3 was reported
  for an information period other than quarter close, or in a period other than that provided in the second paragraph of point 5.1.1. of these instructions (Suspended since April/24 according to point 6.1. of the rules on “Consolidated Supervision”) or
• a consolidation code 2 (two) was reported having reported code 9 (nine) or vice versa -not
  applicable for items 70100000, 60100000 and
  60200000, according to point 5.2.1.6. ii) and v) of these instructions-, or
• a consolidation code 3 (three) was omitted
  having reported code 1 (one), 2 (two) or 9
  (nine) in the last month of the quarter (Suspended since April/24 according to point 6.1. of the rules on “Consolidated Supervision”). 009 C7 – 5601, C11 – 5603, AND C10
• 5610 MUST BE NUMERIC VALUES DIFFERENT FROM ZERO
  For the item/s indicated, it is verified that zeros were reported in all of the following fields:
• Field 7 of design 5601 (not applicable to items 341X000X, 342X000X, 343X000X, 3500000X,
  3570000X, 36130000, 36120000, 36110000,
  36100000, 37000000, 39000000, 451X0000,
  70300000, 70500000, 70800000 and those starting with 98);
• Field 11 of design 5603;
• Field 10 of design 5610.
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5.5.2. Validation errors applicable to record design 5601.
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Section 5. Minimum Capital Requirement and Integration.
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Code Legend Cause
101 CAPMIN.TXT FILE NOT FOUND
The reference file was omitted, or its design does not correspond to 5601, or the file is empty.
102 C6 - INCORRECTLY REPORTED The value reported for this field does not correspond to any of the admitted values according to what is provided in point 5.2.1.2. of these instructions. 103 MISSING ITEM 70100000 The total requirement for credit risk was not reported. 104 MISSING ITEM 70200000 The RPC was not reported. 106 C7 OF ITEM 70100000 INCORRECTLY REPORTED The amount reported for this item in design 5601 does not coincide with the result of the formula referred to in point 8.1.1. of the TO of the RI without computing the INC and IP terms, taking into account what is indicated in point
5.2.1.5. of these instructions (applicable for
consolidation codes 0, 1 and 2).
107 C7 OF ITEM 70200000
INCORRECTLY REPORTED
The amount reported for this item in design
5601 does not coincide with the result of the formula referred to in point
8.1.6. of the TO of the RI (applicable for
consolidation codes 0, 1 and 2).
111 INVALID DAY Contains non-numeric characters, or for items starting with “5” or “31” does not coincide with the last day of the month under report. 113 MISSING ITEM 70700000 The Basic Minimum Capital was not reported. 120 MISSING ITEM 3500000X – GROUP 2 Item 3500000X was omitted (applicable to consolidation codes 0, 1 and 2). 121 ITEM 3500000X INCORRECTLY REPORTED – GROUP 2 The amount reported in field 7 for item 3500000X does not coincide with the result of the formula to which point 5.2.1.10. of these instructions refers (applicable to consolidation codes 0, 1 and 2). 122 MISSING ITEM 70300000 The operational risk requirement was not reported.

B.C.R.A. PRESENTATION OF INFORMATION TO THE CENTRAL BANK
Section 5. Minimum Capital Requirement and Integration.
Code Legend Cause
123 ITEM 70300000 INCORRECTLY REPORTED
The amount reported in field 7 for the indicated item does not coincide with the result that arises from applying the formula provided in points 5.1.1. and 5.1.2. of the NP and points 5.2.1.10. and 5.2.1.11. of these instructions). 124 MISSING ITEM 70800000 Item 70800000 was omitted. 125 ITEM 70800000 INCORRECTLY REPORTED The amount reported in field 7 for the indicated item does not coincide with what is established in point 5.2.1.12. of these instructions. 126 MISSING 702X0000- RPC Item 702X0000 was omitted, having reported an amount in any of the items that make it up. 127 MISSING ITEM 70900000 The item corresponding to risk-weighted assets (RWA) was not reported. 128 ITEM 7090000 INCORRECTLY REPORTED The amount reported in field 7 for the indicated item does not coincide with the result that arises from applying the formula provided in point 8.1.9. of the NP. 131 ITEM 3600000Y INCORRECTLY REPORTED – GROUP 2 The amount recorded in the reference item does not coincide with the result that arises from applying the formula provided in point 5.1.3. of the NP. 132 INCONSISTENCY BETWEEN ITEMS 3600000Y – GROUP 2 More than one item 3600000Y was reported. 133 MISSING ITEM 451X0000 The indicated item was omitted. Version: 7th COMMUNICATION “A” Validity:
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Section 5. Minimum Capital Requirement and Integration.
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01/03/2025 Page 21
Code Legend Cause
142 ITEM 380000000 INCORRECTLY REPORTED
For the indicated item, a non-admitted value was declared in the amount field, or it was reported with zeros having reported items 50X00. 143 MISSING ITEM 70500000 The reference item was omitted (applicable to required periods according to point 5.1.1. of these instructions). 144 ITEM 70500000 INCORRECTLY REPORTED The amount reported for the reference item does not coincide with the amount calculated in the BCRA according to the calculation provided in point 8.1.2. of the NP. 145 ITEM 3600000Y – ENTITY DOES NOT CORRESPOND – GROUP 2 According to the type of entity, any of the following items were reported:
Entity Items
A - 3600000X, having reported items 3500000X with amount greater than zero, or well

• 36000004, 36000005 or 36000006
  having reported items 3500000X with amount equal to zero.
  B 36000004, 36000005 or 36000006
  C 36000001, 36000002 or 36000003
  146 MISSING ITEMS
  33000000, 341X000X,
  342X000X, 343X000X,
  3440000X – GROUP 1
  In the case of a group 1 entity, some of the items 33000000, 341X000X, 342X000X, 343X000X, 3440000X were omitted (applicable to consolidation codes 0, 1 and 2). 147 ITEM 33000000 INCORRECTLY REPORTED – GROUP 1 The amount reported in field 7 for item 33000000 does not coincide with the result of what is provided in point 5.2.1.10. of these instructions (applicable to consolidation codes 0, 1 and 2).

B.C.R.A. PRESENTATION OF INFORMATION TO THE CENTRAL BANK
Section 5. Minimum Capital Requirement and Integration.
Version: 10th COMMUNICATION “A” Validity:
01/03/2025 Page 22
Code Legend Cause
148 INCONSISTENT INFORMATION
According to the entity group, any of the following items were reported:
Group Items
1 3500000X, 35Y0000X, 3600000Y
2 33000000, 341X000X, 342X000X,
343X000X, 3440000X
149 ITEM 34X00000 INCORRECTLY REPORTED – GROUP 1 The value reported for the reference item does not correspond to the calculated in this BCRA as established in point 7.1. of the TO of the Rules on Minimum capitals of financial entities and point 5.2.1.10. of these instructions.

5.5.3. Validation errors applicable to record design 5603.
Cod. Legend Cause
201 MISSING FILE FRANQUI.TXT
Items starting with "6" were reported in design 5601 without sending the file FRANQUI.TXT with the same consolidation codes, or its design does not correspond to 5603, or the file is empty. 202 INCORRECT SEQUENCE Field 9 of design 5603 contains blanks, non-numeric characters or does not maintain ascending order. 203 LACK OF CORRESPONDENCE BETWEEN FRANCHISE ITEMS The sum of the amounts recorded in the field 11 of design 5603 with field 9 (sequence) equal to 01, corresponding to each item code (field 8), do not coincide with the amount and/or item code reported in design 5601. 204 FIELD TYPE DESCRIPTION INCORRECTLY REPORTED -C10 The reported description contains one or more unauthorized characters. B.C.R.A. PRESENTATION OF INFORMATION TO THE CENTRAL BANK
Section 5. Minimum Capital Requirement and Integration.
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5.5.4. Validation errors applicable to the design of record 5610.

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 5. Minimum Capital Exigibility and Integration.
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Cod.	Legend	Cause
401	ARCHIVO DEUINC.TXT	MAL INFORMADO; Having sent this file, its design does not correspond to 5610, or it is empty.
402	TIPO DE IDENTIFICACIÓN ERRÓNEO	The type of identification reported does not correspond to any of the existing ones.
403	CAMPOS TIPO DESCRIPCION MAL INFORMADOS – C7 Y C9	The reported description contains one or more characters not enabled.
404	TIPO DE IDENTIFICACIÓN ERRÓNEO	The type of identification reported does not correspond to any of the existing ones.
405	NÚMERO DE IDENTIFICACION MAL INFORMADO	The reported identification number is equal to zero or contains non-numeric characters.
406	NÚMERO DE IDENTIFICACIÓN NO RESPONDE A CUIT /CUIL/ CDI	The first two digits of the reported identification number do not correspond to any of the prefixes used by ARCA.
407	DIGITO VERIFICADOR MAL INFORMADO	The reported check digit does not correspond to CUIT, CUIL or CDI.
408	FALTA INFORMAR DENOMINACIÓN	The mentioned field is blank.
409	CAMPO 9 MAL INFORMADO	The mentioned field is blank.

5.5.5. Validation errors applicable to the design of record 5611.

Cod.	Legend	Cause
501	FALTA INFORMAR EL ARCHIVO PERINC.TXT	Having reported in design 5601 any of the items provided for in point 5.2.4. of these instructions, the file PERINC.TXT with the same consolidation codes was omitted, or its design does not correspond to 5611, or the file is empty.
502	CAMPO 7 MAL INFORMADO	The date reported in field 7 is less than the date reported in field 6.
503	FALTA DE CORRESPONDENCIA ENTRE PARTIDAS DE EXCESOS	The stated in point 5.2.1.7. of these instructions is not verified.

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Section 5. Minimum Capital Exigibility and Integration.

5.6. Transitional provisions.

5.6.1. Interest rate risk in investment portfolio (Communication “A” 6561).
The information related to the calculation of interest rate risk in the investment portfolio corresponding to September 2018 will be presented exceptionally with the information of October 2018, for which the following considerations must be taken into account:

5.6.1.1. Information as of September.
The items defined in the information model of point 11.2.3. of the NP will not be reported, nor will item 70500000, therefore, validation controls 134 to 144 will not apply.

5.6.1.2. Information as of October.
The items defined in the information model of point 11.2.3. of the NP and item 70500000 will be reported, indicating in the “Information Date” field “201810”. Exceptionally, validation controls 134 to 144 will be applied in this period.

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