Communication A 8184: Monthly Accounting Regime Foreign Exchange Operations (R.I. - O.C.) Adjustments

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION "A" 8184 27/01/2025 TO FINANCIAL ENTITIES, TO FOREIGN EXCHANGE OPERATORS:
Ref.: Circular
CONAU 1-1661:
Monthly Accounting Regime "Foreign Exchange Operations" (R.I. - O.C.). Adjustments.
___________________________________________________________________________ We address you to communicate the modifications introduced in Section A of the Reporting Regime referenced, as a consequence of what is established in Article 2 of Decree 38/2025. In this regard, the concept codes detailed below have been activated with effect from 27.01.2025:

• B28 "Collections of exports of goods for operations included in article 2 of Decree 38/2025"
• B29 "Advance collections of exports of goods for operations included in article 2 of Decree 38/2025"
• B30 "External financing for exports of goods for operations included in article 2 of Decree 38/2025"
• B31 "Financing by local banks for exports of goods with funding from external credit lines for operations included in article 2 of Decree 38/2025"
  Regarding this, it is noted that for operations processed using concept codes B29, B30, and B31, the identification code "APX" must be entered for subsequent tracking. Likewise, adjustments have been made to the tracking marks corresponding to points 3.13. a), 3.24., 3.25., 3.26., 3.28. a), 3.29., 3.30., 3.38. a), 3.41. a) and 3.42. a). Finally, the mandatory information corresponding to all operations carried out by the new concept codes enabled under Decree 38/2025 is incorporated into the Appendix of Section A. The modifications made will apply to submissions made from 29.01.2025. The sheets to be replaced in the respective Consolidated Text are attached.

-2-
We greet you attentively.
CENTRAL BANK OF THE ARGENTINE REPUBLIC
Rodrigo J. Danessa
Chief Manager of Reporting Regime and
Information Central Offices
Estela M. del Pino Suárez
General Deputy Manager of Reporting Regime and Protection of Users of Financial Services

ANNEX

PROCEDURE RULES
General Instructions
Amounts will be recorded in units without decimals.
For the rounding of magnitudes, values will be incremented by one unit when the first digit of the fractions is equal to or greater than 5, discarding the latter if they are lower. The reporting regime is composed as follows:
Section A: Foreign Exchange Operations. It will be completed daily, with the deadline for presentation being at 3:00 p.m. on the next business day following the reported day.
Appendix to Section A: Information on the Integrated System for Monitoring Imports (SIMI) / Import System of the Argentine Republic (SIRA) / Information on operations included in article 2 of Decree 38/2025. It will be completed daily, with the deadline for presentation being at 3:00 p.m. on the next business day following the reported day. The Appendix will form part for all purposes of Section "A", consequently, the presentation of this section will only be considered fulfilled when both components are valid.
Section B: General Foreign Exchange Position. It will be completed daily, with the deadline for presentation being at 10:00 a.m. on the next business day following the day under report.
Section C: Composition of the General Foreign Exchange Position. It will be completed monthly. Its deadline will operate on the 10th (tenth) business day of the month following the reported month.
Foreign exchange agencies must not present sections B and C.
The information included in this regime will be completed through the applications available on the website of this Institution.
SWIFT coding must be used to complete the codes for currency, country, and correspondent.
The swap rates to be applied for the conversion of other foreign currencies to United States dollars will be reported daily by the Operations Desk of the Central Bank. Operations are declared according to the day of their realization. The declaration of each non-business day operated must be made separately. This information must be presented on the same date as that corresponding to the immediate subsequent business day. Arbitrages and swaps with entities authorized to operate in foreign exchange in the country must be reported openly, and must be included in purchases and sales as appropriate in each case. Movements of banknotes in foreign currency with the exterior must be declared in the lists of operations for arbitration and swap with external correspondents. B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 21st COMMUNICATION "A" 8184 Validity:
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3. Clarifications
   3.1 For operations in which a single bill of exchange includes more than one destination for export for consumption, each of these must be discriminated by detailing:

• Internal bill number
• Correlative order number (according to the annex to the physical bill)
• Shipping permit number
• Amount in foreign currency imputed to that shipping permit in original currency.
  The same procedure must be followed for bills of exchange that include more than one import dispatch, detailing:
• Internal bill number
• Correlative order number (according to the annex to the physical bill)
• Import dispatch number or ZFI
• Shipping date
• Amount in foreign currency imputed to that shipping permit in original currency.
  3.2 For operations corresponding to concepts B02, B03, B04, B27, B29, B30 and B31, a code will be assigned in order to carry out subsequent tracking (APX).
  3.3. For operations corresponding to concepts B05, B07, B10, B11, B12, B13, B16, B18,
  B19, B20 and B21, a code will be assigned in order to carry out subsequent tracking (MSD).
  A bill of exchange must be reported for each SIMI/SIRA involved in the operations of access to the foreign exchange market (A11) that must be identified with the tracking code (MSD), as well as in separate bills when the mentioned payments include imports with and without SIMI/SIRA requirement.
  3.4. Linkage: Except for concept codes A07, A09, A10, A12, A22, A23, S06 and S29, it must be indicated in the foreign exchange operation if the client and a counterparty maintain between them the types of relationships described in point 1.2.2. of the rules on "Large exposures to credit risk".
  3.5. When it comes to operations carried out within the framework of the Local Currency Payment System (SML), the specific currency codes detailed below will be used:
• ML1 SML Operations with Brazil.
• ML2 SML Operations with Uruguay.
• ML3 SML Operations with Paraguay.
  B.C.R.A.
  MONTHLY ACCOUNTING REPORTING REGIME
  10 – FOREIGN EXCHANGE OPERATIONS
  (R.I. – O.C.)
  Version: 32nd COMMUNICATION "A" 8184 Validity:
  27/01/2025 Page 6

3.13. Operations processed in accordance with what is provided for advances and pre-financing of
exports in points 10.10.2.2. and 13.3.2. of the rules on "Exterior and changes":
3.13.a) For purchase operations (A13) that are carried out using concept codes B02, B03 and B04 from 20.05.2022, B27 from 08.07.2024 and B29, B30 and B31 from 27.01.2025, they will be identified with the code "XB". 3.13.b) For sale operations (A11) corresponding to concept codes B05, B06, B13, B15, B16, B17, B18 and B19 from 20.05.2022 and from
27.01.2023 inclusive to concept codes B12, B20, B21 and B22, they will be identified with the code "XB". Likewise, from 13.12.2023, operations processed with concept code B07, B10
and S01 to S31 will be identified with the code "XB".
3.14. For sale operations (A11) corresponding to concept codes B06,
B15, B17 and B22 processed from 23.03.2022 to 12.12.2023 inclusive, those that are carried out in accordance with what is provided for payments of imports of goods with reduced term within the framework of point 10.14.2.5. of the rules on "Exterior and changes" and points 1.1. and 9.2. of Communication "A" 7622 and complementary (code "IP") will be identified.
3.15. For sale operations (A11) corresponding to concept codes B05,
B06, B07, B10, B12, B13, B15, B16, B17, B18, B19, B20, B21 and B22 processed from
03.01.2022 to 12.12.2023 inclusive, those that are carried out in accordance with what is provided for payments of imports of goods in points 10.14.2.4.,
10.14.2.7. to 10.14.2.13. of the rules on "Exterior and changes" and in points 8., 9.4.,
9.6., 9.7., 9.8. and 9.9. of Communication "A" 7622 and complementary -the last two added through point 1. of Communication "A" 7676 and point 1. of Communication "A" 7733, respectively- (code "IE") will be identified.
3.16. For sale operations (A11) corresponding to concept codes B05,
B06, B07, B10, B12, B15, B18, B19, B20, B21 and B22 processed from 21.06.2022 to
12.12.2023 inclusive, those that are carried out in accordance with what is provided for payments of imports of goods in points 10.14.2.15. and 10.14.2.16. of the
rules on "Exterior and changes" (code "CA") will be identified.
3.17. For sale operations (A11) corresponding to concept codes B05,
B06, B13, B15, B16, B17, B18 and B19 processed from 08.04.2022 to 12.12.2023 inclusive, those that are carried out in accordance with what is provided for payments of imports of goods in point 10.14.2.3. (SIMI category C) of the rules on "Exterior and changes" (code "SC") will be identified.
3.18. Operations processed in accordance with what is provided for the payment of services with simultaneous settlement of new indebtedness in accordance with what is provided in point 13.3.3.
of the rules on "Exterior and changes":
3.18.a) For purchase operations (A13) that are carried out using concept codes P01, P04 (until 07.07.2024), P06, P08 and P09 from 21.04.2023 inclusive and P23, P24 and P25 from 08.07.2024, they will be identified with the code "PS". B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 52nd COMMUNICATION "A" 8184 Validity:
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3.18.b) For sale operations (A11) corresponding to concept codes S16, S17, S18, S19 and S22, they will be identified with the code "PS" from 21.04.2023 inclusive. Likewise, the identification is expanded for operations processed from
13.12.2023 that correspond to all concept codes S01 to S31.
3.19. For sale operations (A11) corresponding to concept codes S01 to S31
processed from 08.07.2022 to 31.10.2022 inclusive, those that are carried out in accordance with what is provided for payments of services in points 3.1.g), 3.1.h), 3.1.i) and 3.1.j) of Communication "A" 7532 and complementary will be identified. (code "SE"). Operations processed from 13.12.2023 with concept code S01 to S31 in accordance with what is provided in points 13.2.2. and 13.4.1. of the rules on "Exterior and changes" will be identified with code "SE".
3.20. Operations with securities on behalf and order of non-resident tourists in accordance with
what is provided in point 1 of Communication "A" 7551 from 22.07.2022 to 13.05.2024:
3.20.a) For purchase operations (A13) carried out using concept code S06, they will be identified with the code "TT".
3.20.b) For sale operations (A11) corresponding to concept code A12 they will be identified with the code "TT".
3.21. For sale operations (A11) corresponding to concept codes S01 to S31
processed from 28.06.2022 to 31.10.2022 inclusive, those that are carried out in accordance with what is established for payments of services once the term provided for in point 3.1.d) of Communication "A" 7532 and complementary has been fulfilled. (code "SF").
3.22. For sale operations (A11) corresponding to concept codes B06, B16,
B18 and B19 processed from 22.07.2022 to 12.12.2023 inclusive, those that are carried out in accordance with what is provided for payments of imports of goods framed in point 1 of Communication "A" 7553 (code "BT") will be identified.
3.23. For sale operations (A11) corresponding to concept code A09 processed
from 27.07.2022 to 31.08.2022, those that are carried out in accordance with what is provided for purchases of banknotes framed in point 1.1 of Communication "A" 7556 (code "AG") will be identified.
3.24. For purchase operations (A13) corresponding to concept codes B01, B02
and B03 processed from 08.08.2022 and B28, B29 and B30 processed from 27.01.2025, those operations framed in point 1. of Communication "A" 7571 (code "XL") will be identified.
3.25. For purchase operations (A13) corresponding to concept codes B01, B02
and B03, processed from 10.04.2023 inclusive and B28, B29 and B30 processed from 27.01.2025, those operations that are carried out within the framework of Decree 576/22 and amendments (code "XS") will be identified. From 05.09.2023, said code will correspond to operations carried out within the framework of Decree 443/23 and amendments. Operations of purchase (A13) corresponding to concept codes S01 to S31, processed from 24.10.2023 inclusive, that are carried out within the framework of Decree 549/23 and amendments, and operations of purchase (A13) corresponding to concept code C01, processed from 27.10.2023 inclusive to 10.12.2023 inclusive, that are carried out within the framework of Communication "A" 7873 and complementary will also be identified. B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 47th COMMUNICATION "A" 8184 Validity:
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3.26. For purchase operations (A13) corresponding to concept codes B02 and
B03, processed from 08.08.2022, and B29 and B30, processed from 27.01.2025, those operations framed in point 7.1.3. of the rules on "Exterior and changes" (code "YO") will be identified.
3.27. Operations processed in accordance with what is provided in point 1. of Communication "A" 7570
and simultaneously in point 10.12. of the rules on "Exterior and changes" from
08.08.2022 to 12.12.2023 inclusive:
3.27.a) For purchase operations (A13) carried out using concept codes B02 and B03, they will be identified with the code "YA".
3.27.b) For sale operations (A11) carried out using concept codes B05, B06, B07, B10, B12, B15, B16, B17, B18, B19, B20, B21, B22 and P13, they will be identified with the code "YA".
3.28. Operations processed in accordance with what is provided in point
7.1.3. and simultaneously in point 10.10.2.2. or in point 13.3.2. of the rules on "Exterior and changes":
3.28.a) For purchase operations (A13) carried out using concept codes B02 and B03, from 08.08.2022, and B29 and B30, from 27.01.2025, they will be identified with the code "YB" 3.28.b) For sale operations (A11) carried out using concept codes B05, B06, B13, B15, B16, B17, B18 and B19 from 08.08.2022 and from 27.01.2023 inclusive by concept codes B12, B20, B21 and B22, they will be identified with the code "YB". Likewise, from 13.12.2023, operations processed with concept code B07, B10 and S01 to S31 will be identified with the code "YB".
3.29. For purchase operations (A13) corresponding to concept codes B02 and
B03, processed from 08.08.2022, and B29 and B30, processed from 27.01.2025, those operations framed in point 1. of Communication "A" 7570 and simultaneously in point 1. of Communication "A" 7571 (code "YL") will be identified.
3.30. For purchase operations (A13) corresponding to concept codes B02 and
B03, processed from 10.04.2023 inclusive, and B29 and B30, processed from 27.01.2025, inclusive, those operations framed in point 7.1.3. of the rules on "Exterior and changes" and simultaneously in accordance with Decree 576/2022 and amendments (code "YS") will be identified. From 05.09.2023, said code will correspond to operations carried out within the framework of Decree 443/23 and amendments.
3.31. For sale operations (A11) corresponding to concept codes B06, B10,
B15, B19, B21, B22, I01, I03, P01, P03, P04 (until 07.07.2024), P06, P08, P09 and S01 to S31 processed from 01.01.2023, those operations by certifications included in Decree 277/22 (code "GP") will be identified. In the same way, operations processed with concept codes P23, P24 and P25 from 08.07.2024 will be identified.
3.32. For sale operations (A11) corresponding to concept codes P01, P04
(until 07.07.2024), P06, P08, P09, P13 and P16 processed from 27.08.2021 and P23, P24 and P25 from 08.07.2024, those operations linked to payments of capital of financial indebtedness with the exterior framed in point 20. of Communication "A" 7626 (code "RF") will be identified. It should be clarified that this mark is also used to indicate operations for payments of capital of financial indebtedness with the exterior marked with "PF" mark (provisions received in point 3.19. of the Annex of Communication "A" 7914). B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 45th COMMUNICATION "A" 8184 Validity:
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3.37. Operations processed in accordance with what is provided for the payment of imports with simultaneous settlement of new financial indebtedness with the exterior (point 10.10.2.3. of the
rules on "Exterior and changes") from 02.06.2023:
3.37.a) For purchase operations (A13) carried out using concept codes P01, P04 (until 07.07.2024), P06, P08 and P09 and, from 08.07.2024, P23, P24 and P25 they will be identified with the code "PI". 3.37.b) For sale operations (A11) carried out using concept codes B05 to B07, B10, B12, B13 and B15 to B22, they will be identified with the code "PI".
3.38. Operations processed in accordance with what is provided in point 10.10.2.2. or in point 13.3.2.
of the rules on "Exterior and changes" and simultaneously within the framework of Decree 443/23 and amendments:
3.38.a) For purchase operations (A13) carried out using concept codes B02 and B03, from 05.09.2023, and B29 and B30, from 27.01.2025, they will be identified with the code "XC". 3.38.b) For sale operations (A11) corresponding to concept codes B05, B06, B12, B13 and B15 to B22, they will be identified with the code "XC" from
05.09.2023. Likewise, from 13.12.2023, the identification with code
"XC" is expanded for operations processed with concept code B07, B10 and S01 to S31.
3.39. For sale operations (A11) carried out from 13.12.2023 using concept codes
B06, B15, B17, B22 and S01 to S31, those operations linked to payments of imports of goods and services corresponding to operations financed or guaranteed by local or external financial entities, or by international organizations and/or official credit agencies (points 10.10.2.7., 10.10.2.8., 10.11.1., 10.11.2., 13.3.6., 13.3.7, 13.4.2. and 13.4.3. of the rules on "Exterior and changes") will be identified with the code "BL".
3.40. For sale operations (A11) carried out from 01.02.2024 using concept codes
B06, B15, B17, B22 and S01 to S31, those operations linked to payments of imports of goods and services within the framework of point 4.7.4.1. of the rules on "Exterior and changes" (Code "BP") will be identified.
3.41. Operations processed in accordance with what is provided for the payments of imports of goods
and services simultaneously with the settlement of exports of goods within the framework of points 4.7.4.2. and 4.7.4.3. of the rules on "Exterior and changes" from 01.02.2024:
3.41.a) For purchase operations (A13) carried out using concept codes B01 and B02, and B28 and B29, from 27.01.2025, they will be identified with the code "BC". 3.41.b) For sale operations (A11) corresponding to concept codes B06, B15, B17, B22 and S01 to S31, they will be identified with the code "BC".
3.42. Operations processed in accordance with what is provided for the payments of imports of goods
and services simultaneously with the settlement of advance collections of exports of goods within the framework of point 4.7.5. of the rules on "Exterior and changes" from 01.02.2024:
B.C.R.A.
MONTHLY ACCOUNTING REPORTING REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 17th COMMUNICATION "A" 8184 Validity:
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3.42.a) For purchase operations (A13) carried out under concept codes B02 and B29, starting from 27.01.2025, they shall be identified with the code “BV”.

3.42.b) For sale operations (A11) corresponding to concept codes B06, B15, B17, B22, and S01 to S31, they shall be identified with the code “BV”.

3.43. For sale operations (A11) carried out from 10.02.2024 under concept codes B06, B15, B17, B22, and S01 to S31, operations linked to debt payments for imports of goods and services prior to 13.12.2023 for Small and Medium-sized Enterprises (MiPymes) within the framework of point 10.11.7. and 13.4.8. of the regulations on “Foreign Exchange and Changes” shall be identified with the code “MP”.

3.44. For sale operations (A11) carried out from 01.07.2024 under concept codes B06, B15, B17, B22, S01 to S31, I03, and P10, operations linked to the swap and/or arbitrage of funds deposited in a local account and originated from collections of principal and interest in foreign currency from BOPREAL (Points 10.11.4. and 13.4.5. of the Consolidated Text of the regulations on “Foreign Exchange and Changes” and points 1.2. and 2.2. of Communication “A” 7999) shall be identified with the code “CB”.

3.45. Operations processed corresponding to payments of interest on commercial or financial debts with counterparties linked to the simultaneous settlement of new financial indebtedness with the foreign sector or new direct investment contributions from non-residents, within the framework of point 2. of Communication “A” 8059, from 05.07.2024:

3.45.a) For purchase operations (A13) carried out under concept codes P01, P03, P04 (until 07.07.2024), P06, P08, and, from 08.07.2024, P23, P24, and P25, they shall be identified with the code “PV”.

3.45.b) For sale operations (A11) corresponding to concept code I01, they shall be identified with the code “PV”.

3.46. For sale operations (A11) carried out from 13.06.2024 under concept codes B05 to B07, B10, B12, B15, B18 to B22, operations linked to payments for imports of goods for the administration and maintenance of railway infrastructure and the operation of railway services on the National Railway Network, within the framework of what is established by Decree 525/24 (point 10.10.2.11. of the regulations on “Foreign Exchange and Changes”), shall be identified with the code “FC”.

3.47. For sale operations (A11) carried out from 22.11.2024 under concept codes B06, B07, B10, B12, B13, B15 to B22, and S01 to S31, operations linked to the swap and/or arbitrage of funds deposited in a foreign currency account in a local financial entity for the payment of imports of goods and services (points 10.10.2.12.i), 10.10.2.13.i), and 13.3.9. of the regulations on “Foreign Exchange and Changes”) shall be identified with the code “CJ”.

3.48. For sale operations (A11) carried out from 22.11.2024 under concept codes B06, B07, B10, B12, B13, B15 to B22, and S01 to S31, operations linked to payments for imports of goods and services carried out through the simultaneous settlement of foreign currency financings from local entities not funded abroad (points 10.10.2.12.ii), 10.10.2.13.ii), and 13.3.1. of the regulations on “Foreign Exchange and Changes”) shall be identified with the code “LP”.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 28a. COMMUNICATION “A” 8184 Validity:
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ANNEX II: Concept Codes

1. Goods
   B01 Collections from exports of goods
   B02 Advance collections from exports of goods
   B03 Foreign financings for exports of goods
   B04 Financing of local banks for exports of goods (excludes concept code B27) B05 Advance payments for imports of goods (except capital goods) B06 Deferred payments for imports of goods (except capital goods) B07 Spot payments for imports of goods (except capital goods and inputs for local production of goods) B08 Payments for other purchases of goods from abroad B09 Sale and purchase of goods without passing through the country and sold to third countries B10 Payments of commercial debts for imports of goods without customs entry registration (except capital goods and inputs for local production of goods) B11 Cancellation of commercial guarantees from financial entities for imports of goods without customs entry registration B12 Advance payments for imports of capital goods B13 Payments with pending customs entry registration for the import of critical medicines to be entered by the beneficiary or goods from Decree No. 333/20 B14 Cancellation of commercial guarantees from financial entities for imports of goods with customs entry registration B15 Payments of commercial debts for the import of goods with official credit agencies or a foreign financial entity or that have a guarantee granted by them B16 Payments with pending customs entry registration for the import of products or inputs related to the provision or local elaboration of medicines or other goods related to medical and/or health care for the population B17 Payments of commercial debts for the import of critical medicines by legal entities responsible for their provision to patients B18 Spot payments for imports of inputs for local production of goods B19 Payments of commercial debts for imports of inputs for local production of goods without customs entry registration B20 Spot payments for imports of capital goods B21 Payments of commercial debts for imports of capital goods without customs entry registration B22 Deferred payments for imports of capital goods B23 Registration of financing for imports of goods eligible to apply collections from exports of goods (Com. “A” 7770 and complementary) B24 Registration of financing for imports of capital goods computable within the framework of the Regime of Incentive for Large Investments (RIGI) or Decree No. 234/21 B25 Income from collections of exports of goods not settled (Decree No. 443/23 and complementary) B26 Registration of imports of goods by allocation of BOPREAL bonds B27 Financing of local banks for exports of goods from a foreign credit line granted to a VPU adhering to the Regime of Incentive for Large Investments (RIGI) B28 Collections from exports of goods for operations included in article 2° of Decree 38/2025 B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 10a. COMMUNICATION “A” 8184 Validity:
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ANNEX II: Concept Codes (continued)
B29 Advance collections from exports of goods for operations included in article 2° of Decree 38/2025 B30 Foreign financings for exports of goods for operations included in article 2° of Decree 38/2025 B31 Financing of local banks for exports of goods with funding in foreign credit lines for operations included in article 2° of Decree 38/2025
2. Services
S01 Maintenance and repairs
S03 Passenger transport services
S04 Other transport services
S05 Postal and courier services
S06 Travel (excluding operations associated with withdrawals and/or consumption with cards of residents with non-resident providers or of non-residents with Argentine providers) S07 Construction services S08 Insurance premiums S09 Claims S10 Auxiliary insurance services S11 Financial services S12 Telecommunications services S13 Information technology services S14 Information services S15 Charges for the use of intellectual property S16 Research and development services S17 Legal, accounting, and management services S18 Advertising, market research, and public opinion survey services S19 Architectural, engineering, and other technical services S20 Operating lease services S21 Services related to commerce S22 Other business services S23 Audiovisual and related services S24 Other personal, cultural, and recreational services S25 Government services S26 Health services by travel assistance companies S27 Other health services S28 Educational teachings S29 Operations associated with withdrawals and/or consumption with cards of residents with non-resident providers or of non-residents with Argentine providers S30 Freight services for imports of goods operations S31 Freight services for exports of goods operations S32 Income from collections of exports of services not settled (Decree No. 549/23 and complementary) S33 Registration of imports of services by allocation of BOPREAL bonds B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 7a. COMMUNICATION “A” 8184 Validity:
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6. Financial - External liability transactions and other foreign currency liabilities
   P01 Debt instruments between affiliated companies P02 Non-resident investments in real estate in the country P03 Other direct investments by non-residents P05 Financial derivatives P06 Financial loans from international organizations and official credit agencies P08 Other financial loans P09 Foreign credit lines P10 Local deposits by non-residents P11 Other non-resident investments P12 Other local financings granted by the entity (excludes concept codes B04, B27, B31, P15, and P26) P13 Principal payments of financial debts with the foreign sector originated in imports of goods P14 Local deposits by non-residents associated with income destined for travel P15 Purchase by residents for delivery to the entity in payment of the balance in foreign currency for card usage P16 Principal payments of financial debts with the foreign sector originated in imports of services P18 Registration of financial indebtedness enabled to apply foreign currency from exports (Com. “A” 7770 and complementary) P19 Registration of foreign financial indebtedness associated with the import of capital goods within the framework of the Regime of Incentive for Large Investments (RIGI) or Decree No. 234/21 P20 Registration of direct investment contribution in kind of capital goods within the framework of the Regime of Incentive for Large Investments (RIGI) or Decree No. 234/21 P21 Registration of funds paid in the country from profits and dividends by allocation of BOPREAL bonds P22 Promissory notes with public offering issued within the framework of General Resolution CNV No. 1003/24 and concordant P23 Debt titles with registration abroad P24 Debt titles with registration in the country subscribed entirely abroad P25 Other debt titles with registration in the country P26 Local financings (excluding export financings) granted by the entity funded from a foreign credit line to a VPU adhering to the Regime of Incentive for Large Investments (RIGI) P27 Issuances of fiduciary debt securities issued by trustees of financial trusts with public offering B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 5a. COMMUNICATION “A” 8184 Validity:
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COMPLEMENT TO SECTION A: INFORMATION ON THE INTEGRAL SYSTEM FOR MONITORING IMPORTS (SIMI)/ ARGENTINE REPUBLIC IMPORTS SYSTEM (SIRA)/ “CCUCE” OPERATION NO. IDENTIFICATION/ INFORMATION ON OPERATIONS INCLUDED IN ARTICLE 2° OF DECREE 38/2025 For each of the sale operations (A11) with concept codes corresponding to “Goods” (except B01, B02, B03, B04, B08, B09, B23, B24, and B25), “Services” (except S03, S06, S25, S26, S27, and S29), and concept codes P13 and P16 that have been reported in Section A of the day under report, the data detailed in this Complement must be integrated.

Mandatory information for all covered operations:

• Date of the information/operation.
• Internal ticket number.
• Sequential order number (in case of multiple tickets).
• Identifying code of the foreign exchange operation generated by the “Single Foreign Trade Account” system -CCUCE- (or declaration of non-requirement of CCUCE).

Additional mandatory information only for those covered operations that have also been identified with a tracking code (MSD):

• Import payment identification code.
• SIMI/SIRA officialization number (or declaration of non-requirement of SIMI/SIRA).

For each of the purchase operations (A13) corresponding to concept codes B28, B29, B30, and B31 for operations included in article 2° of Decree 38/2025 that have been reported in Section A of the day under report, the data detailed below must be integrated:

• Date of the information/operation.
• Internal ticket number.
• Sequential order number (in case of multiple tickets).
• Officialization number for export consumption or Operation Identification Code for operations associated with exports (APX), as applicable.
• Number of the Sworn Declaration of Sale Abroad (DJVE)

Only the aforementioned operations that are not cancelled in the day under report shall be taken into account.
B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
10 – FOREIGN EXCHANGE OPERATIONS
(R.I. – O.C.)
Version: 3a. COMMUNICATION “A” 8184 Validity:
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