Circular RUNOR 1-1893: Submission of Information to the Central Bank - Debtors of the Financial System (R.I.-D.S.F.)

"Año de la Reconstrucción de la Nación Argentina" COMUNICACIÓN “A” 8225 27/03/2025 TO FINANCIAL ENTITIES:
Ref.: Circular
RUNOR 1-1893:
Submission of Information to the Central Bank - Debtors of the Financial System (R.I.-D.S.F.).
___________________________________________________________________________ We address you regarding Communication A 8224 corresponding to the Monthly Accounting Information Regime - Debtors of the Financial System. In this regard, we provide you with the sheets that must replace the text in the consolidated text related to Section 3. "Submission of Information to the Central Bank". We salute you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Gustavo O. Bricchi Estela M. del Pino Suárez Manager of Information Management General Manager of Information Regime and Protection of Financial Services Users
ANNEX: 9 Sheets.

iii) Design 4316.
Financial entities must allocate provisions individually to each debtor in accordance with the application of point 5.5 of IFRS 9 starting from the information corresponding to January 2025. In fields 3 and 4, entities will report the amounts of provisions for debtors with balances less than $25,000 and for items not allocated to any debtor, respectively. In fields 5 and 6, the increase in minimum provisions (for debtors with balances less than $25,000), resulting from remaining in categories 4 or 5, compared 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 rules on "Minimum provisions for uncollectibility 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 3 and 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 rules of this regime must be verified.
3.1.2.2. Individual data of debtors (Designs 4305, 4306 and 4307).
i) 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.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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ii) Design 4305.
It must be integrated for each debtor.
Zero will be recorded in field 7 "Government" and field 8 "Province" will be completed with "00", only when field 6 "Residence/Sector" is different from 3 or 4. Field 8 will report the corresponding province code, according to the table inserted in the C.T., in the case of provincial or municipal public sector (field 6 = 3 or 4 and field 7 = 2 or 3) and will be completed with "00" for the national public sector. Belonging to the financial sector will depend on the date of the Board resolution that determines the registration or revocation of an entity to operate. In this sense, registrations will be considered from the month of the Resolution, while deregistrations will be accepted as financial sector until the month prior to the same. In cases where "Maximum assistance" is reported in field 16 and the debt balance at the end of the month is zero, the last classification granted to the debtor must be recorded in field 9 "Situation". If it had not been classified, "99" will be recorded in the aforementioned field. If it were necessary to report "Maximum assistance" but the balance at the end of the month was less than $25,000, field 17 will not be completed, including the corresponding amount in design 4302 with concept code 2. In fields 11 and 13, the provisions constituted according to IFRS will be reported, which will include, if applicable, the increases reported in fields 14 and 15. In fields 14 and 15, the increase in minimum provisions resulting from remaining in categories 4 or 5, compared 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 - of the rules on "Minimum provisions for uncollectibility risk". In field 18, the "Main Activity" of all debtors belonging to portfolios 1 and 2 will be reported. This field will be completed with "000" if the situation declared in field 9 is equal to 11. Likewise, it will be completed with "000" for debtors belonging to the consumer portfolio. The activity code will always be integrated without dots according to the Annex of the Procedure Rules of this information regime. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 3. Debtors of the Financial System.
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Field 19 will be completed according to the following coding:
0 = Not applicable.
3 = They have refinanced debts with principal write-downs in accordance with the provisions included in the rules on "Classification of debtors". 4 = They correspond to portfolios acquired from the non-financial private sector, as established in point 2.2.6. of the rules on "Minimum provisions for uncollectibility risk". 5 = Having not registered credit assistance in the entity and subsequently receiving financings from these without exceeding the percentage of financings established in point 2.2.5. "Additional Credits" of Section 2. of the rules on provisioning of the worst-rated, on the debt balance registered in the financial system according to the last information available in the Debtors Registry. 9 = Natural and legal persons domiciled in areas affected by the storm and floods unleashed on 07/03/25 in the city of Bahía Blanca under the terms established in point 11.1 of Section 11 of the rules on Classification of Debtors. Field 20 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.
In fields 21 to 24, it will be indicated whether the debtors of the consumer portfolio (field 5=2 or 3) with a rating other than 01, 11 or 99, are or are not framed in any of the described situations, in accordance with what is established in point 8.1. of Section B. of the C.T. In the remaining cases, these fields will be completed with zero. The application of mandatory recategorization (field 22) is suspended from March 2020 to March 2021, so these fields must be integrated with 0 during those periods. In field 25, the days of delay will be reported according to what is established in point 8.2. of Section B. of the C.T. In the case that the debtor is not a SME, field 26 will be completed with "00". When it is not necessary to integrate the "Situation without reclassification" field (field 22 equal to 0), field 27 will be completed with "00" in all cases. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 3. Debtors of the Financial System.
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Field 28 will be completed exclusively when field 4 of design 4306 has been integrated with code 33. The SME situation will be reported until the cancellation of the financing intended for the payment of salaries (Comm. “A” 6946), and will be the corresponding to the period immediately prior to its granting or normal situation if the debtor is not classified. CONTROL TOTAL:
In field 17, the total of the financings reported in fields 6, 8, 10, 12 and 14 of design 4306 and 6 to 16 of design 4307 will be recorded. In cases where field 16 is reported and the debt balance at the end of the month is zero, this field should not be completed. iii) Design 4306. If the type of assistance recorded in field 4 is equal to 02, only fields 5 and/or 6 can be completed, and fields 7 to 14 should not be completed. When the type of assistance recorded in field 4 is 11 (Unforeseeable Interfinancial Loans), only field 12 will be integrated, not completing the remaining fields. When the type of concept recorded in field 4 is 31 (Negotiable Obligations and Debt Titles of Financial Trusts), only the debt fields 11 to 14 can be integrated. Financings corresponding to debtors of the financial public sector, reported with codes of type of assistance/concept (field 4) different from 11 and 12, will be computed in the calculation of minimum provisions. Additional credits framed in the provisions contained in point 2.2.5. of the rules on "Minimum provisions for uncollectibility risk" will be reported with type of assistance equal to 18, recording the corresponding amount for these provisions in field 15 of design 4306, not completing said field when it is another type of assistance/concept. For debtors classified in situation 1, 21, 22 or 23, fields 9, 10, 13 and 14 will not be completed. For those debtors classified in situation 3 or 4, the balances of overdue debt (understanding that this is the debt balance with delay greater than 31 days) and the total balances of debt must be reported in the corresponding fields, not completing the first ones in the remaining ratings. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 3. Debtors of the Financial System.
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In particular when it is the assistance "Credit Cards" they will declare the unpaid balances owed by credit card holders that arise from the sum of: the last statement issued, the amount of registered coupons and cash advances whose maturity will take place in the next closing and the unpaid installments corresponding to financings carried out by that means. When it is the assistance 33 "Financings to SMEs that are intended for the payment of salaries (Comm. “A” 6946)", field 26 of design 4305 must be completed with a code different from "00". Assistance 33 will be used exclusively for financings granted directly to SMEs belonging to the non-financial private sector. It is worth highlighting that these SME financings are included in the provisions of Communication “A” 6937, being those agreed at a nominal interest rate of up to 24%, and at least 50% must be applied to the destination contemplated in the mentioned Communication. Financings granted to other financial entities and to non-financial credit providers may be included, provided that within 3 business days from the date they receive the assistance those entities allocate the funds to grant financings to SMEs under the mentioned conditions and always that they have a special report from an external auditor – registered in the "Registry of auditors" of the SEFyC – that complies with what is provided in point 1.5.4. of the rules on "Minimum cash".
3.1.3. Validation of information.
Once the information has been processed, the result of the validation process will be available on the secure site https://www3.bcra.gob.ar according to the procedure established in Section 1. Submission of Information to the Central Bank.
3.1.4. Rectifying information of the RI-DSF.
3.1.4.1. Financial entities may submit rectifying information of the Information Regime of debtors without prior authorization.
3.1.4.2. Partial rectifications must be carried out in accordance with what is established in Section 61 of Submission of Information to the Central Bank.
3.1.4.3. The intervention of the Central Bank may be required in all cases when it is a judicial request.
3.1.5. Registration designs.
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.
Name: Provisions
Debtors of the Financial System.
Sheet 1 of 1
No
Field
Name Type Maximum Length
Observations
1 Design Code Numeric 4 Constant 4316.
2 Unused Numeric 12
3 Balance of provisions constituted for debtors with balance less than $25 thousand Numeric 12 Point 3 of section D of the C.T. and point 3.1.2.1.iii of these instructions 4 Balance of provisions constituted for items not allocated to any debtor Numeric 12 Point 3 of section D of the C.T. and point 3.1.2.1.iii of these instructions 5 Increase in provisions for remaining in categories 4 or 5 (according general criterion) Numeric 12 Corresponding to debtors with balances less than $25 thousand. Point 3.1.2.1.iii of these instructions 6 Increase in minimum provisions for remaining in categories 4 or 5 (by application of the option provided in the rules) Numeric 12 Corresponding to debtors with balances less than $25 thousand. Point 3.1.2.1.iii of these instructions 7 Total of provisions constituted Numeric 12 Point 3.1.2.1.iii of these instructions. 8 Unused Numeric 12 C.T.: consolidated text of the Information Regime of Debtors of the Financial System. Version: 19a COMMUNICATION “A” 8225 Validity:
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Name: Debtor identification data
Debtors of the Financial System. Sheet 2 of 3
No
Field
Name Type Maximum Length
Observations
13 Provisions for contingent liabilities and guarantees granted Numeric 12 Point 6.2. of section B of the C.T.
14 Increase in minimum provisions for remaining in categories 4 or 5 (according to criterion general) Numeric 12 Point 6.3. of section B of the C.T. 15 Increase in minimum provisions for remaining in categories 4 or 5 (by application of the option provided in the rules) Numeric 12 Point 6.3. of section B of the C.T. 16 Maximum assistance to related clients or with debt greater than 0.5% of the RPC Numeric 14 Point 7. of section B of the C.T. 17 Total of financings of the debtor Numeric 14 Point 3.1.2.2.ii), last paragraph ("CONTROL TOTAL") of these instructions. 18 Main Activity Numeric 3 Point 7 of section A of the C.T. 19 Transitional Information Numeric 1 0, 3, 4, 5 or 9. According to point 3.1.2.2.ii) of these instructions. 20 Debtor framed Art. 26 inc. 4) Law 25.326 Numeric 1 0 or 1. According to point 3.1.2.2. ii) of these instructions and point 6 of section A of the C.T. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 3. Debtors of the Financial System.
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3.1.6.3. Applicable to Design 4316
B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 3. Debtors of the Financial System.
Code Legend Cause
01 MISSING DESIGN
4316
Design 4316 was omitted (Not applicable when the total of accounting provisions in the balance sheet, corresponding to financings included in this regime is equal to 0). 02 MISSING PROVISION AMOUNT None of the fields of provisions constituted were completed. 03 C7 INCORRECTLY REPORTED The recorded amount does not arise from the detailed calculation in the "Control total" of point 3.1.2.1. iii). Version: 16a COMMUNICATION “A” 8225 Validity:
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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
15 CXX INCORRECTLY REPORTED (APPLICABLE TO
FIELDS 21 TO 24)
For information corresponding to the periods March 2020 to March 2021: field 22 was not integrated with zero.
For the remaining periods:

• Having reported field 9 equal to 01, 11 or 99 or field 5
  equal to 1, a code other than zero was reported, or,
• A code other than 0 or 1 was reported, in the remaining cases;
  or
• Having reported field 9 equal to 23, field 21 was completed with a code other than 1
  16 DAYS OF DELAY IN
  PAYMENT INCORRECTLY REPORTED (C25 INCORRECTLY
  REPORTED)
  Having reported fields 21 to 24 with zeros, field 25 was completed.
  17 INCONSISTENCY
  C25 (DAYS OF DELAY)
• Having recorded 1 in field 21 and/or in field 22 and 0 in
  fields 23 and 24, any of the following situations was verified:
• Having integrated 21 or 23 in field 9, field 25 was completed with a number of days greater than 150 for information
  corresponding to periods 03/20 to 03/21 or greater than 120 for periods 04 and 05/21 or greater than 135 for periods 01/23 to 12/23 or 90 for the remaining periods.
• Having integrated 03 in field 9, field 25 was completed
  with a number of days greater than 240 for information corresponding to periods 03/20 to 03/21 or greater than 210 for periods 04 and 05/21 or greater than 225 for periods 01/23 to 12/23, or 180 for the remaining periods.
• Having integrated 04 in field 9, field 25 was completed
  with a number greater than 365 days.
• For periods between 03/25 and 09/25 both inclusive, having integrated 09 in field 19 and
• 21 or 23 in field 9, field 25 was completed with a
  number of days greater than 135.
• 03 in field 9, field 25 was completed with a number greater than 225.
  18 INCONSISTENCY
  BETWEEN C9 AND C24
  Having integrated field 24 equal to 1, field 9 was not integrated equal to 05 19 INCONSISTENCY BETWEEN C22 AND C27
• Having integrated code 1 in field 22, field 27 was not integrated
  with a code other than "00", or,
• Having integrated code 0 in field 22 and a code other than 1 in field 5,
  field 27 was integrated with a code other than "00", or,
• Having integrated code 1 in field 5, field 27 was integrated
  with a code other than "00".
  20 INCONSISTENCY
  BETWEEN C9 AND C27
  The situation reported in field 9 must be worse than the one reported in field 27.
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