Circular RUNOR 1-1954 Monthly Accounting Information Regime. Minimum Cash and Application of Resources (M.A.I. - M.C. - A.R.). Adjustments

2026 - YEAR OF ARGENTINE GREATNESS
COMMUNICATION “A” 8420 10/04/2026
TO FINANCIAL ENTITIES:
Ref.: Circular RUNOR 1-1954:
Monthly Accounting Information Regime. Minimum Cash and Application of Resources (M.A.I. - M.C. - A.R.). Adjustments ___________________________________________________________________________ We address you to deliver the attached new consolidated text of Section 6. Submission of Information to the Central Bank, taking into account the update published through Communication A 8419. In this regard, we highlight among the main modifications the renumbering of the operational instructions according to the following structure:
6.1. Foreign currency / TP
6.2. Peso currency
6.3. Application of foreign currency lending capacity
Annexes
Likewise, the changes introduced as a consequence of the aforementioned modification are detailed below:
6.1. Foreign currency / TP

• Adjustment of points 6.1.1.1., 6.1.1.3., 6.1.4.i), 6.1.2.1.ii), vii) and viii) and of validation controls 012, 102, 105 and 121.
• Elimination of points 6.1.4.v), 6.1.7. and of validation controls 134, 138, 139, 140, 141, 158, 159, 160, 173, 175, 178, 179, 183 to 186, 192, 194, 195, 198, 199, 505, 515, 519, 520, 528, 531, 532 and 535 to 537.
  6.2. Peso currency
• Renumbering of the section.
• Adjustment of points 6.2.1. and 6.2.2.1 (linked to the relocation of account 102200 and instructions for account 750000), points 6.2.2.2. and 6.2.2.3. (linked to the adjustment of account 102200 category) and validation control 03.
• Incorporation of validation controls 121 to 129 based on the aforementioned reordering.
  6.3. Application of foreign currency lending capacity
• Renumbering of the section.
  -2-
  Annexes
• Incorporation of Annex XXVI corresponding to Special Instructions for August and September 2025 information – peso currency.
  The present instructions regarding the adjustment of the “Category” field corresponding to account 102200 to be reported in the SALDOSDIARIOS.TXT or SALDOSMENSUALES.TXT files, as applicable, will apply to all submissions made from 15/04/2026 onwards. We remain, yours sincerely, BANCO CENTRAL DE LA REPUBLICA ARGENTINA Mariana A. Díaz Rodrigo J. Danessa Signature 2 Manager of Information Regime Principal Manager of Information Regime and Information Central Offices Functional Position ANEXO (Annex)
  6.1. Foreign currency / TP.
  6.1.1. General instructions.
  6.1.1.1. The information will be recorded in two files named "EFVOMIN.TXT" (design 5751) and "FRANEM.TXT" (design 5753), which will contain the data according to the record designs as per models inserted in point 6.1.3., which must be recorded according to what is provided in point 1.2.3.2. of Section 1 Submission of Information to the Central Bank.
  The aforementioned files must be sent according to what is established in point 1.2.2. of Section 1 Submission of Information to the Central Bank for the file transfer service on the exclusive site www3 (MFT).
  6.1.1.2. All accounts must be differentiated by currency or type, as applicable (except what is provided in point 6.1.1.5.), using for this purpose the “Currency/type Code” field provided in the record designs. This field will be completed taking into account the following guidelines:

• Accounts with codification “/M”: the codification provided in the Centralized System for Information Requirements (SISCEN), table T0003, will be used, excluding those not referenced with the SWIFT code. If they were one or two-digit codes, this field will be completed with leading zeros to reach five positions. For example, in the case of United States dollars, account 00010 will be reported.
• Accounts with codification “/TP”: the Código de Caja de Valores S.A. code will be used.
  6.1.1.3. In case of submitting a correction for a specific period, where:
  i) the amount of account 750000 “Transferable Deficit” in one or more currencies or types differs from the originally reported; ii) account 750000 is not reported although it was originally reported in one or more currencies or types; iii) account 750000 is reported in one or more currencies or types, although it was not originally reported; iv) increases or decreases, or modifications in the amounts stated for account 10140X/M (for M different from pesos) were verified; It will be necessary to correct the information corresponding to all subsequent validated periods that are affected. Until compliance with the above is verified, pending processing will be maintained in corrections that fall under these situations, as well as the original submissions corresponding to subsequent periods. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
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  6.1.1.4. The Central Bank of the Argentine Republic (BCRA) will perform the corresponding calculations taking into account the following considerations:
  i) Calculation of the monthly requirement (907000/M, 903000/M and 905000/TP):
  The applicable requirement rates for the reporting period will be applied to the included accounts (907000/M and 905000/TP), plus, if applicable, the value of additional requirements (increases) (903000/M), considering for fixed-term deposits and reprogrammed deposits the amounts determined according to the procedure described in subsection iv) of this point. Each product will be rounded to the last integer, resulting in the requirement as the sum of these. Transferable deficits and exemptions shall not be considered in this account. ii) Calculation of the monthly computable integration (accounts 904000/M and 906000/TP):
  The concepts admitted according to current regulations will be computed. Exemptions shall not be considered in this account. iii) Computation of account 750000/M-TP in determining the position and controlling the maximum transferable amount:
  For its determination, the effect of exemptions on the requirement and integration, respectively, must be taken into account.
  The amount will be reported taking into account the instructions of point 1.4.1. of the consolidated text (CT) of this regime's procedural rules (PR). Nevertheless, to determine the maximum transferable amount and the position of the reporting period (n), the amount stated in this account will be adjusted to the numerals of this period through the following calculation:
  Amount account 750000/M-TP * Numerals of period (n+1) / Numerals of period (n).
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  The resulting amount from the above expression shall not exceed the percentage established by the BCRA on the adjusted minimum cash requirement, rounded to the last integer. iv) The calculation of the fixed-term deposit structure in foreign currency applicable to the reporting period will be performed by the BCRA. This structure will be determined for fixed-term deposits, based on the amounts reported for this concept in the period prior to the reporting period, and will be applied to the totals registered in the information period for all tranches of this account, determining one structure per each reported currency. The calculation method will be as follows:
  a) The different tranches of each category of fixed-term deposits reported in the prior period (account 10140X/M) will be summed, determining a single total for all tranches and categories; b) The amounts of both categories of account 10140X/M will be summed, so as to obtain a single subtotal for each residual term tranche in which they were reported; c) The percentage that each calculated subtotal by tranche represents relative to the total fixed-term deposits obtained in subsection a) will be calculated, rounding to two decimals, except for the percentage corresponding to the last tranche, which will be calculated by difference between 100% and the sum of the remaining percentages; d) For the amounts reported in the reporting period in account 10140X/M, a total will be calculated for each reported currency. e) The percentages determined in subsection c) above will be applied to the totals obtained in subsection d), rounding to the last integer. If differences still exist between the amounts thus determined and the total of each deposit concept for the period, the difference will be added or subtracted, as applicable, to the amount corresponding to the tranche subject to the lower rate. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
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  6.1.1.5. In those periods where no amounts of accounts included in any currency are registered, accounts 903000, 904000 and 907000 must be reported with the “Currency/type Code” and “Amount” fields equal to zero. If for any currency it is verified the existence of requirement accounts, but not integration accounts, accounts 903000 and 907000 will be reported with the currency code and corresponding amount, and 904000 with the same currency code and “Amount” field equal to zero. The analogous procedure will apply in case integration accounts were reported but not requirement accounts.
  6.1.1.6. Accounts 905000 and 906000 will be reported with the “Currency/type Code” and “Amount” fields equal to zero when no amounts are registered for any type. When amounts are reported in account 500000/TP for a type that does not register covered deposits (account 300000/TP), accounts 905000/TP and 906000/TP of that type will be reported with an amount equal to zero.
  6.1.2. Particular instructions.
  6.1.2.1. Design 5751:
  i) A record must be recorded per account –point 1.10. of the Information Model of this regime's procedural rules (PR)– and currency/type code, and those without amounts will not be recorded, except what is provided in subsections iv) and vi) first paragraph of this point and in point 6.1.1.5. ii) Amounts must be reported without sign. iii) The sum of accounts 1XXXXX and 20XXXX, for each currency code, will be stated in accounts 100000 and 200000 of each currency, respectively. The sum of accounts 300XXX, for each type code, will be reported in account 300000 of each type. Accounts 600000/M, 800000 and 900000/M will not be reported. iv) Accounts 903000, 904000 and 907000, for each currency code in which requirement and integration accounts are reported, must always be recorded, even if they result equal to zero, as they are totals for control. Similar treatment will apply to accounts 905000 and 906000. Account 903200/M will only be reported when its amount results greater than zero. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
  Section 6. Minimum cash and application of resources.
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  11/04/2026 Page 4 v) Of the accounts provided in the PR, only those corresponding to the admitted concepts valid for each period will be accepted, according to what is stipulated in the substantive rules. vi) Daily positions. In account 4520xx/M (Daily Integration), the balances of each day of the period, including non-working days, will be registered, completing the last two positions of the “account code” field with the day to which they correspond. This account will be recorded even if its balance is zero, as long as account 451000/M corresponds to be registered. (Suspended since 01/07/25 Communication A 8263) vii) For accounts 10120X/M to 10128X/M, 10140X/M to 10145X/M and 11010X/M, the term tranche code defined in point 1.2.3. “Residual Terms” of the PR will be recorded in position 6 of Field 4. For account 10206X/M, X=1 will be considered up to 179 days and X = 2 more than 179 days. viii) Field 7 “Category” with the codes detailed below:
  | Accounts | Entities B | Entities Group “A” and “G-SIB” not included in that group |
  |---|---|---|
  | 3XXXXX/TP in pesos (except group 300000) | 1 | 3 |
  | 1XXXXX and 3XXXXX in foreign currency (except 100000 and 300000) | 5 | 6 |
  | Remaining accounts in foreign currency | 0 | |
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  6.1.2.2. Design 5753:
  The required data will be stated when design 5751 had reported some accounts corresponding to exemptions. Otherwise, this design will not be presented.
  In field 7 must state each of the exemption codes reported in design 5751, providing in this file the detail of number and point of the Resolution that gave rise to it, the amount resulting from its application, and its description. In case that the granted exemption consisted of different points, these data must be provided for each of them. If the description of a point occupied more than one record, the coincidence by currency/type of each account reported in design 5751 with the sum of the amounts corresponding to the same code with field 9 (sequence) equal to 01 will be verified. The amount (field 11) will only be integrated for the first record of each sequence (Field 9 = 01). The description to be stated in Field 10 will be recorded in uppercase without accents, and will not contain tab characters or quotes.
  6.1.3. Record designs.
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  Denomination: Minimum cash (EFVOMIN.TXT) Sheet 1 of 1
  | N° | Field Name | Type (1) | Length | Observations |
  |---|---|---|---|---|
  | 1 | Design Code | Numeric | 4 | Constant 5751 |
  | 2 | Entity Code | Numeric | 5 | The one corresponding to the peso current account. |
  | 3 | Reporting Date | Numeric | 6 | AAAAMM (YYYYMM) |
  | 4 | Account Code | Numeric | 6 | According to point 6.1.2.1.i), iii), v), vi) and vii) of these instructions. |
  | 5 | Currency / Type Code | Numeric | 5 | According to point 6.1.1.2. of these instructions. |
  | 6 | Amount | Numeric | 11 | |
  | 7 | Category | Numeric | 1 | According to point 6.1.2.1.viii) of these instructions. |
  | 8 | Correction | Character | 1 | State “R” in case of correction; otherwise state “N”. |
  (1) Numeric fields are right-aligned and completed with leading zeros; character fields are left-aligned and completed with trailing spaces.
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  Denomination: Minimum cash (FRANEM.TXT) Sheet 1 of 1
  | N° | Field Name | Type (1) | Length | Observations |
  |---|---|---|---|---|
  | 1 | Design Code | Numeric | 4 | Constant 5753 |
  | 2 | Entity Code | Numeric | 5 | The one corresponding to the peso current account opened at the BCRA. |
  | 3 | Reporting Date | Numeric | 6 | AAAAMM (YYYYMM) |
  | 4 | Resolution / Note No. | Character | 11 | According to point 1.7. of the CT of the PR. |
  | 5 | Resolution / Note Date | Numeric | 8 | AAAAMMDD. According to point 1.7. of the CT of the PR. |
  | 6 | Resolution Point | Character | 10 | XX.XX. State points. |
  | 7 | Account Code | Numeric | 6 | According to point 6.1.2.2. of these instructions. |
  | 8 | Currency / Type Code | Numeric | 5 | According to point 6.1.1.2. of these instructions. |
  | 9 | Sequence | Numeric | 2 (2) | |
  | 10 | Description | Character | 127 | According to point 6.1.2.2., sixth paragraph of these instructions. |
  | 11 | Amount | Numeric | 11 | According to point 6.1.2.2. of these instructions. |
  | 12 | Correction | Character | 1 | State “R” in case of correction; otherwise state “N”. |
  (1) Numeric fields are right-aligned and completed with leading zeros; character fields are left-aligned and completed with trailing spaces.
  (2) When it refers to the first record of a point of a particular Resolution/Note corresponding to each consolidation code, state “01”. If the description (field 10) exceeds the 127 characters provided, supplementary records will be recorded incrementing the sequence number by 1 per each record and integrating all preceding fields to this one. NP: procedural rules of this regime. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
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  6.1.4. Validation errors
  6.1.4.1. Validation errors applicable to all record designs.
  | Code | Legend | Cause |
  |---|---|---|
  | 001 | RECORD LENGTH DOES NOT MATCH | Record recording was not performed according to the corresponding design. |
  | 002 | INVALID DESIGN CODE | The design code does not match any of those corresponding to this regime. |
  | 003 | ENTITY INCORRECTLY REPORTED | The reported entity code is not correct. |
  | 004 | INCORRECT DATE OR ADVANCED/EARLY VALIDATED INFORMATION | It refers to non-existent information (e.g., 200113), contains non-numeric characters, the information corresponds to a period not enabled for processing or to an already validated period, with the “Correction” field completed as “N”. |
  | 005 | NON-EXISTENT ACCOUNT | The reported account code does not match any of those admitted for each record design in this information regime (points 6.1.2.1.v and 6.3.1.4). |
  | 006 | CXX – 57XX MUST BE NUMERIC | The mentioned field contains spaces or non-numeric characters. |
  | 007 | DUPLICATED NOVELTY | More than one record was reported for: - design 5751: same reporting date, account code, currency/type code and category; - design 5753: same resolution/note number, resolution/note date, resolution point, account code, currency/type code and sequence; - design 5761: same reporting date, account code and currency code. |
  | 008 | INCORRECTLY REPORTED CORRECTION | Corrective information was sent corresponding to an unvalidated period. |
  | 009 | CORRECTION FIELD INCORRECTLY ENTERED | The “Correction” field of the mentioned design only accepts characters “N” or “R”. |
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  | Code | Legend | Cause |
  |---|---|---|
  | 010 | LACK OF CORRESPONDENCE BETWEEN EXEMPTION ACCOUNTS | The sum of the amounts stated in field 11 of design 5753 with field 9 (sequence) equal to 01, corresponding to each account code (field 7) and currency/type code (field 8), does not match the amount (or average of daily amounts, as applicable) and/or account code and currency/type code reported in design 5751 (application from March/02). |
  | 011 | NON-EXISTENT CURRENCY / TYPE CODE | The reported currency/type code does not match any of those enabled for this information regime. |
  | 012 | AMOUNT FIELD (D5751, D5761) MUST BE DIFFERENT FROM ZERO. | One or more accounts were reported with “Amount” field equal to zero (not applicable to accounts 903000, 904000, 905000, 906000, 907000 and 4520xx DES. 5751, 100 AND 200 DES. 5761) (application from March/02). |
  | 013 | INVALID DAY | An non-existent day was recorded for the reported period or non-numeric characters in the last two positions of accounts corresponding to daily positions. |
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  6.1.4.2. Validation errors applicable to record design 5751.
  B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
  Section 6. Minimum cash and application of resources.
  | Code | Legend | Cause |
  |---|---|---|
  | 101 | EFVOMIN.TXT FILE NOT FOUND | The reference file was omitted or the design does not correspond to 5751, or it is empty. |
  | 102 | CURRENCY / TYPE CODE DOES NOT MATCH | One or more of the following situations were verified: - Having reported only accounts 903000, 904000, 905000, 906000 and 907000, a currency/type code different from 00000 was reported (point 6.1.1.5.) of these instructions; - Accounts 102090 and/or 102350 were reported, with currency code different from 00010; - Accounts 101460, 101470, 102400, 205035 were reported with currency code 00001; - Having reported accounts with code 3XXXXX, 5XXXXX, 905000, 906000, 210100 and/or 210200, a currency code was reported; - Having reported account codes different from 3XXXXX, 5XXXXX, 905000, 906000, 210100 210200, 600000 and/or 750000, a type code was reported; - Accounts 210104, 210105 and/or 210106 were reported with a type code not admitted for each of them; - Accounts 255035, 255040 or 255050 were reported with currency code 00010. - Accounts 210109 and/or 510000 were reported with a type code that does not correspond to national public titles in pesos subscribed from 1.6.21 as established in points 1.3.17. and 1.3.18 of the CT on Minimum Cash. |
  | 103 | C6 - 5751 DOES NOT FIT IN RULES | The amount reported in field 6 of design 5751 for account 750000/M-TP recalculated according to point 6.1.1.4. subsection iii), exceeds the valid limit relative to the adjusted minimum cash requirement (application from March/02). |
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  | Code | Legend | Cause |
  |---|---|---|
  | 104 | ACCOUNT 750000/M-TP – 5751 DOES NOT MATCH | An amount was declared in field 6 of account 750000/M-TP (design 5751), having exceeded the maximum number of months admitted for its computation. |
  | 105 | MISSING REPORTING OF ACCOUNT 451000/M - 5751 | Having reported account 903000 greater than zero in the prior period for the specified currency/currencies, the amount corresponding to the daily minimum requirement was not reported. (Suspended) |
  | 106 | MISSING REPORTING OF ACCOUNT 100000/M | Having reported some of the included accounts, their totalizer was not reported in design 5751 for the specified currency code/s. |
  | 107 | MISSING REPORTING OF ACCOUNT 200000/M | Having reported some of the computable accounts, their totalizer was not reported in design 5751 for the specified currency code/s. |
  | 108 | C6 OF ACCOUNT 100000/M INCORRECTLY REPORTED | The amount reported for this account in design 5751, for the specified currency code/s, does not match the sum of the amounts corresponding to accounts 1XXXXX/M or contains all zeros. |
  | 109 | C6 OF ACCOUNT 200000/M INCORRECTLY REPORTED | The amount reported for this account in design 5751, for the specified currency code/s, does not match the sum of the amounts corresponding to accounts 20XXXX or contains all zeros. |
  | 110 | MISSING REPORTING OF ACCOUNT 903000/M - 5751 | The amount corresponding to the total monthly requirement was not reported, for the specified currency code/s. |
  | 111 | MISSING REPORTING OF ACCOUNT 904000/M - 5751 | The amount corresponding to