Rule · BCRA · 19 Jan 2026 · A 8388
The Central Bank of the Argentine Republic (BCRA) issued Communication “A” 8388 to require financial entities to replace Annex II (Market Risk) and Annex III (Interest Rate Risk) of Section 5 in their Monthly Accounting Information Regime submissions. This circular mandates an extended length for the Amount field within both the RIESGOS.TXT and TASA.TXT record designs, while maintaining existing consolidation, currency, coupon, band, and account codes. The updated specifications take effect on December 31, 2025, and apply to the current version of the procedural rules governing minimum capital requirements.
COMMUNICATION “A” 8388 19/01/2026
TO FINANCIAL ENTITIES:
Ref.: Circular RUNOR 1-1943:
Monthly Accounting Information Regime (R.I.C.M.)
B.C.R.A. INFORMATION SUBMISSION TO THE CENTRAL BANK
Section 5. Requirement and Integration of Minimum Capital.
Designation: RIESGOS.TXT Sheet 1 of 1
No. | Field Name | Type | Maximum Length (1) | Observations 1 | Consolidation Code | Numeric | 1 | According to Section 2, Consolidation, of the T.O. and points 5.2.1.6. last paragraph (in fine), 5.2.1.7.i) and 5.2.1.9. of the operational instructions of the T.O. on Minimum Capital. 2 | Account Code | Numeric | 8 | According to points 4.4.1., 4.4.2., 4.4.3. and 4.4.4. of the N.P. 3 | Currency Code | Numeric | 3 | According to point 2.4. of these instructions. 4 | Coupon Code | Numeric | 1 | According to point 2.6. of these instructions. 5 | Band Code | Numeric | 2 | According to point 2.6. of these instructions and point 4.4.2. of the N.P. 1: <3% 2: ≥ 3% 6 | Amount | Numeric | 15 (2) |
(1) The delimiter “;” must be used as a field separator.
(2) When dealing with negative amounts, the “-” sign will be reported in the first position on the far left. N.P.: Procedural Rules of this regime. Version: 2nd. COMMUNICATION “A” 8388 Validity:
31/12/2025 Page 5
B.C.R.A. INFORMATION SUBMISSION TO THE CENTRAL BANK
Section 5. Requirement and Integration of Minimum Capital.
Designation: “TASA.TXT” Sheet 1 of 1
No. | Field Name | Type | Maximum Length (1) | Observations 1 | Consolidation Code | Numeric | 1 | According to point 1.3. of these instructions. 2 | Commercial Margins | Numeric | 1 | 1= No margins 2= With margins 3 | Scenario | Numeric | 2 | Codes 0 to 6, according to Table 2 of the NP. 4 | Account Code | Numeric | 9 | According to points 11.2.1.a) and 11.2.2.a) (pesos) and 11.2.1.b) 11.2.2.b) (United States dollars) of the NP. 5 | Update Coefficient | Numeric | 1 | 1= Non-updateable 2= CER 3= UVA/UVI 6 | Band Code | Numeric | 2 | Codes 0 to 19, according to Table 1 of the NP. 7 | Amount | Numeric | 15 (2) |
(3) The delimiter “;” must be used as a field separator.
(4) When dealing with negative amounts, the “-” sign will be reported in the first position on the far left. NP: Procedural Rules of this regime. Version: 2nd. COMMUNICATION “A” 8388 Validity:
31/12/2025 Page 3
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