Communication A 8220: Application of IFRS 9 Point 5.5. Proration Mechanism. Adjustments to the Chart of Accounts and Information Regimes.

"Año de la Reconstrucción de la Nación Argentina" COMUNICACIÓN “A” 8220 21/03/2025 TO FINANCIAL ENTITIES:
Ref.: Circular
CONAU 1-1670:
Application of point 5.5 of IFRS 9. Proration mechanism. Adjustments to the Chart of Accounts and Information Regimes. ___________________________________________________________________________ We address you to communicate the provisions related to the proration mechanism for the impairment of financial assets due to the application of point 5.5 of IFRS 9. In this regard, adjustments were made to the methodology previously established through Communication “A” 6778. To this end, entities belonging to Groups B and C that have applied point 5.5 of IFRS 9 since January 2025, and which opted to prorate the impact generated by such application, must calculate the total provisions according to IFRS as of 31.12.2024 (with the scope provided in the Accounting Framework of Section 1 of the Consolidated Text of Complementary Provisions to the Chart of Accounts) and compare them with the accounting provisions determined under the regulations in force on that date. The positive amount of such difference represents a non-adjustable and non-recalculable monetary value and must be recorded in its entirety in the asset accounts “Outstanding IFRS Proration Balances – Financial Asset Impairment” with a corresponding entry in the asset regularization provisions or liability provisions, as applicable. Subsequently, they must record monthly 1/36 of such difference and, in an accumulated manner, the accrual of the uncollectible charge in accounts 531004 and 535004, as applicable, with a corresponding entry in the asset accounts “Outstanding IFRS Proration Balances – Financial Asset Impairment” in order to reflect the outstanding balance pending proration regarding the amount calculated as of 31.12.2024. Regarding the initial application of the aforementioned mechanism, the involved entities must record the accumulated accrual of the uncollectible charge (3/36 of the total amount) as of 31.03.2025. In line with the aforementioned provisions, the following accounting items were incorporated into the Chart of Accounts under the name “Outstanding IFRS Proration Balances – Financial Asset Impairment”: 121137, 125137, 126137, 138204, 138304, 138404, 139204, 139304, 139404, 148002, 149002, 158002, 159002, 178002, 179002 and 340034. Likewise, the following accounting items related to the mechanism established through Communication “A” 6778 were removed from the Chart of Accounts: 121136, 125136, 126136, 131606, 131907, 132307, 135606, 135907, 136307, 141307, 142305, 145307, 146307, 151313, 155313, 171304, 172302, 175303, 176303 and 340031.

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Finally, adjustments were made to the Consolidated Text of Complementary Provisions to the Chart of Accounts and to point 3.2.I. of Section 3 of the I.R. Financial Statements for Quarterly/Annual Publication. Likewise, modifications were made to the account correspondence tables of the aforementioned I.R. and of the Consolidation Statement of Local Entities with Subsidiaries and Other Entities in the Country and Abroad of the I.R. for Supervision. Attached are the sheets to be replaced in the relevant Consolidated Texts. We greet you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Chief Manager of Information Regime and Information Centers Estela M. del Pino Suárez Deputy General Manager of Information Regime and Protection of Financial Services Users
ANNEX

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NEW ACCOUNTS
121137 125137 126137 138204 138304 138404 139204 139304 139404 148002 149002 158002 159002 178002 179002 340034 REMOVED ACCOUNTS 121136 125136 126136 131606 131907 132307 135606 135907 136307 141307 142305 145307 146307 151313 155313 171304 172302 175303 176303 340031 C.B.A. NEW AND REMOVED
Annex to
Comm. “A”
8220

121090 Public bonds – Special measurement Communication “A” 6847 121091 Fiscal Liquidity Letters - Measurement at amortized cost 121092 Fiscal Liquidity Letters - Measurement at fair value with change in results 121093 Fiscal Liquidity Letters - Measurement at fair value with changes in OCI 121135 Private bonds - (Provision for uncollectible risk) 121137 Private bonds - Outstanding IFRS Proration Balances – Financial Asset Impairment 121610 (Regularizer of accrued interest for public bonds special measurement Comm. “A” 6847) 125000 In foreign currency - From the country 125003 Public bonds - Measurement at fair value with change in results 125016 Public bonds - Measurement at amortized cost 125017 Private bonds - Shares of non-controlled financial entities - Measurement at fair value with changes in results 125018 Private bonds - Shares of other non-controlled companies - Measurement at fair value with changes in results 125019 Private bonds – Negotiable obligations - Measurement at fair value with changes in results 125020 Private bonds – Subordinated obligations - Measurement at fair value with changes in results 125021 Private bonds – Common investment funds - Measurement at fair value with changes in results 125022 Private bonds – Participation certificates in financial trusts - Measurement at fair value with changes in results 125023 Private bonds – Others - Measurement at fair value with changes in results 125031 Private bonds – Debt securities of financial trusts - Measurement at fair value with changes in results 125036 C.B.A. Letters - Measurement at fair value with change in results 125038 C.B.A. Letters - Measurement at amortized cost 125039 C.B.A. Notes - Measurement at fair value with change in results 125041 C.B.A. Notes - Measurement at amortized cost 125042 Public bonds – Measurement at fair value with changes in OCI 125043 C.B.A. Letters – Measurement at fair value with changes in OCI 125044 C.B.A. Notes – Measurement at fair value with changes in OCI 125045 Private bonds - Shares of non-controlled financial entities - Measurement at fair value with changes in OCI 125046 Private bonds - Shares of other non-controlled companies - Measurement at fair value with changes in OCI 125047 Private bonds – Negotiable obligations - Measurement at amortized cost 125048 Private bonds – Negotiable obligations - Measurement at fair value with changes in OCI 125049 Private bonds – Subordinated obligations - Measurement at amortized cost 125050 Private bonds – Subordinated obligations - Measurement at fair value with changes in OCI 125051 Private bonds – Debt securities of financial trusts - Measurement at amortized cost 125052 Private bonds – Debt securities of financial trusts - Measurement at fair value with changes in OCI 125053 Private bonds – Others - Measurement at amortized cost 125054 Private bonds – Others - Measurement at fair value with changes in OCI 125055 Private bonds - Participation certificates in financial trusts - Measurement
at fair value with changes in OCI 125056 Private bonds - In non-controlled complementary service companies - Measurement at fair value with changes in results 125057 Private bonds - In non-controlled complementary service companies - Measurement at fair value with changes in OCI 125058 Internal Letters of the Central Bank of the Argentine Republic in dollars payable in pesos at the Reference Exchange Rate (LEDIV) at zero rate 125059 Internal Notes of the Central Bank of the Argentine Republic in US dollars payable in that currency (NODO) 125090 Public bonds – Special measurement Communication “A” 6847 125135 Private bonds - (Provision for uncollectible risk) C.B.A. CHART OF ACCOUNTS Version: 8th COMMUNICATION “A” 8220 Validity:
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125137 Private bonds - Outstanding IFRS Proration Balances – Financial Asset Impairment 125610 (Regularizer of accrued interest for public bonds special measurement Comm. “A” 6847) 126000 In foreign currency – From abroad 126003 Public bonds - Measurement at fair value with change in results 126009 Public bonds - Measurement at amortized cost 126010 Private bonds - Measurement at fair value with change in results 126011 Public bonds – Measurement at fair value with changes in OCI 126013 Private bonds – Measurement at amortized cost 126014 Private bonds – Measurement at fair value with changes in OCI 126135 Private bonds - (Provision for uncollectible risk) 126137 Private bonds - Outstanding IFRS Proration Balances – Financial Asset Impairment C.B.A. CHART OF ACCOUNTS Version: 3rd COMMUNICATION “A” 8220 Validity:
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131504 Financial sector - Accrued compensatory interest to be collected on advances 131505 Financial sector - Accrued compensatory interest to be collected on documents 131506 Financial sector - Accrued compensatory interest to be collected on interbank loans to local entities 131507 Financial sector - Accrued compensatory interest to be collected on other loans of Acquisition Value Units – Law 25.827 131508 Financial sector - Accrued compensatory interest to be collected on single-signature documents of Acquisition Value Units – Law 25.827 131509 Financial sector - Accrued compensatory interest to be collected on credit card financings 131551 Financial sector - Accrued adjustments to be collected on other loans with CER clause 131554 Financial sector - Accrued adjustments to be collected on advances with CER clause 131555 Financial sector - Accrued adjustments to be collected on documents with CER clause 131556 Financial sector - Accrued adjustments to be collected on interbank loans with CER clause 131557 Financial sector – Accrued adjustments to be collected on other loans of A.V.U. – Law 25.827 131558 Financial sector – Accrued adj. to be collected on single-signature documents of A.V.U. – Law 25.827 131559 Financial sector – Accrued adjustments to be collected on credit card financings with CER clause 131601 Financial sector - (Provision for uncollectible risk) 131700 Non-financial private sector - Capitals 131708 Mortgages on housing 131709 Current account advances 131711 With other mortgage guarantees 131712 Other advances 131713 Pledge on motor vehicles 131714 With other pledge guarantees 131715 Single-signature documents 131718 Discounted documents 131719 Discounted credit titles 131721 Purchased documents 131731 Personal 131732 Small amount personal 131733 Documentary credits 131736 Of public bonds 131738 Of private bonds 131739 To Microcredit Institutions 131740 For micro-entrepreneurs 131741 Other loans 131742 Of credit cards 131744 Mortgages on housing of Housing Units – Law 27.271 131745 Mortgages on housing of Acquisition Value Units – Law 25.827 131746 With other mortgage guarantees of Acquisition Value Units – Law 25.827 131747 Pledge on motor vehicles of Acquisition Value Units – Law 25.827 131748 With other pledge guarantees of Acquisition Value Units – Law 25.827 131749 Personal of Acquisition Value Units – Law 25.827 131750 With other mortgage guarantees of Housing Units – Law 27.271 131751 Other loans of Acquisition Value Units – Law 25.827 131752 Single-signature documents of Acquisition Value Units – Law 25.827 131753 Financings to SMEs intended for the payment of salaries (Comm. “A” 6946) 131791 (Other documented interests) 131792 (Unapplied collections) 131793 (Documented interests for personal loans) 131797 (Documented interests – Acquisition Value Units – Law 25.827) 131801 Non-financial private sector - Accrued compensatory interest to be collected on other loans C.B.A. CHART OF ACCOUNTS Version: 5th COMMUNICATION “A”
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131864 Non-financial private sector - Accrued adjustments to be collected on credit card financings with CER clause 131865 Non-financial private sector - Accrued adjustments to be collected on mortgage loans on housing of H.U. – Law 27.271 131866 Non-financial private sector – Accrued adjustments to be collected on mortgage loans on housing of Acquisition Value Units – Law 25.827 131867 Non-financial private sector – Accrued adjustments to be collected on loans with other mortgage guarantees of Acquisition Value Units – Law 25.827 131868 Non-financial private sector – Accrued adjustments to be collected on pledge loans on motor vehicles of Acquisition Value Units – Law 25.827 131869 Non-financial private sector – Accrued adjustments to be collected on loans with other pledge guarantees of Acquisition Value Units – Law 25.827 131870 Non-financial private sector – Accrued adjustments to be collected on personal loans of Acquisition Value Units – Law 25.827 131871 Non-financial private sector - Accrued adjustments to be collected on loans with other mortgage guarantees of H.U. – Law 27.271 131872 Non-financial private sector – Accrued adjustments to be collected on other loans of Acquisition Value Units – Law 25.827 131873 Non-financial private sector – Accrued adjustments to be collected on single-signature documents of Acquisition Value Units – Law 25.827 131881 Non-financial private sector - Accrued adjustments to be collected on other loans with CVS clause 131885 Non-financial private sector - Accrued adjustments to be collected on documents with CVS clause 131888 Non-financial private sector - Accrued adjustments to be collected on personal loans with CVS clause 131889 Non-financial private sector - Accrued adjustments to be collected on mortgage loans on housing with CVS clause 131890 Non-financial private sector - Accrued adjustments to be collected on loans with other mortgage guarantees with CVS clause 131891 Non-financial private sector - Accrued adjustments to be collected on pledge loans on motor vehicles with CVS clause 131892 Non-financial private sector - Accrued adjustments to be collected on loans with other pledge guarantees with CVS clause 131901 Non-financial private sector - (Provision for uncollectible risk) 131906 Non-financial private sector - (Difference from portfolio acquisition) 132000 In pesos - Residents abroad 132100 Capitals 132103 Correspondence - Our account 132106 Correspondence - Your account 132108 Mortgages on housing 132109 Current account advances 132111 With other mortgage guarantees 132112 Other advances 132113 Pledge on motor vehicles 132114 With other pledge guarantees 132118 Discounted documents 132119 Discounted credit titles 132121 Purchased documents 132136 Of public bonds 132138 Of private bonds 132141 Other loans 132145 Mortgages on housing of Acquisition Value Units – Law 25.827 132146 With other mortgage guarantees of Acquisition Value Units – Law 25.827 132147 Pledge on motor vehicles of
Acquisition Value Units – Law 25.827 132148 With other pledge guarantees of Acquisition Value Units – Law 25.827 C.B.A. CHART OF ACCOUNTS Version: 4th COMMUNICATION “A” 8220 Validity:
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132149 Other loans of Acquisition Value Units – Law 25.827 132150 Of credit cards 132191 (Documented interests) 132192 (Unapplied collections) 132201 Accrued compensatory interest to be collected on other loans 132202 Accrued punitive interest to be collected 132203 Accrued exchange rate differences to be collected 132204 Accrued compensatory interest to be collected on advances 132205 Accrued compensatory interest to be collected on documents 132209 Accrued compensatory interest to be collected on mortgage loans on housing 132210 Accrued compensatory interest to be collected on loans with other mortgage guarantees 132211 Accrued compensatory interest to be collected on pledge loans on motor vehicles 132212 Accrued compensatory interest to be collected on loans with other pledge guarantees 132216 Accrued comp. int. to be collected on mortg. loans on housing of A.V.U. – Law 25.827 132217 Accrued compensatory interest to be collected on loans with other mortgage guarantees of Acquisition Value Units – Law 25.827 132218 Accrued compensatory interest to be collected on pledge loans on motor vehicles of Acquisition Value Units – Law 25.827 132219 Accrued compensatory interest to be collected on loans with other pledge guarantees of Acquisition Value Units – Law 25.827 132220 Accrued comp. int. to be collected on other loans of A.V.U. – Law 25.827 132221 Accrued interest and other concepts to be collected on financial assets with credit impairment 132222 Accrued compensatory interest to be collected on credit card financings 132251 Accrued adjustments to be collected on other loans with CER clause 132254 Accrued adjustments to be collected on advances with CER clause 132255 Accrued adjustments to be collected on documents with CER clause 132259 Accrued adjustments to be collected on mortgage loans on housing with CER clause 132260 Accrued adjustments to be collected on loans with other mortgage guarantees with CER clause 132261 Accrued adjustments to be collected on pledge loans on motor vehicles with CER clause 132262 Accrued adjustments to be collected on loans with other pledge guarantees with CER clause 132263 Accrued adj. to be collected on mortg. loans on housing of A.V.U. – Law 25.827 132264 Accrued adjustments to be collected on loans with other mortgage guarantees of Acquisition Value Units – Law 25.827 132265 Accrued adj. to be collected on pledge loans on motor veh. of A.V.U. – Law 25.827 132266 Accrued adjustments to be collected on loans with other pledge guarantees of Acquisition Value Units – Law 25.827 132267 Accrued adj. to be collected on other loans of Acquisition Value Units – Law 25.827 132268 Accrued adjustments to be collected on credit card financings with CER clause 132281 Accrued adjustments to be collected on other loans with CVS clause 132285 Accrued adjustments to be collected on documents with CVS clause 132289 Accrued adjustments to be collected on mortgage loans on housing with CVS clause 132290 Accrued adjustments to be
collected on loans with other mortgage guarantees with CVS clause 132291 Accrued adjustments to be collected on pledge loans on motor vehicles with CVS clause 132292 Accrued adjustments to be collected on loans with other pledge guarantees with CVS clause 132301 (Provision for uncollectible risk) 132306 (Difference from portfolio acquisition) 135000 In foreign currency - Residents in the country 135100 Non-financial public sector - Capitals 135108 Mortgages on housing 135109 Current account advances 135111 With other mortgage guarantees 135112 Other advances C.B.A. CHART OF ACCOUNTS Version: 4th COMMUNICATION “A” 8220 Validity:
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135504 Financial sector - Accrued compensatory interest to be collected on advances 135505 Financial sector - Accrued compensatory interest to be collected on documents 135506 Financial sector - Accrued compensatory interest to be collected on interbank loans to local entities 135515 Financial sector - Accrued compensatory interest to be collected on interbank loans to local entities - Pre-financing and financing of exports 135516 Financial sector - Accrued compensatory interest to be collected on credit card financings 135601 Financial sector - (Provision for uncollectible risk) 135700 Non-financial private sector - Capitals 135708 Mortgages on housing 135709 Current account advances 135711 With other mortgage guarantees 135712 Other advances 135713 Pledge on motor vehicles 135714 With other pledge guarantees 135715 Single-signature documents 135718 Discounted documents 135719 Discounted credit titles 135721 Purchased documents 135728 Pledge for SMEs. Decree 2586/92 135731 Personal 135732 Small amount personal 135733 Documentary credits 135736 Of public bonds 135738 Of private bonds 135741 Other loans 135742 Of credit cards 135791 (Other documented interests) 135792 (Documented interests - SMEs) 135793 (Documented interests for personal loans) 135794 (Unapplied collections) 135799 Loans for pre-financing and financing of exports 135801 Non-financial private sector - Accrued compensatory int. to be collected on other loans 135802 Non-financial private sector - Accrued punitive interest to be collected 135803 Non-financial private sector - Accrued exchange rate differences to be collected 135804 Non-financial private sector - Acc. comp. int. to be collected on advances 135805 Non-financial private sector - Acc. comp. int. to be collected on documents 135808 Non-financial private sector - Accrued compensatory interest to be collected on personal loans 135809 Non-financial private sector - Accrued compensatory interest to be collected on mortgage loans on housing 135810 Non-financial private sector - Accrued compensatory interest to be collected on loans with other mortgage guarantees 135811 Non-financial private sector - Accrued compensatory interest to be collected on pledge loans on motor vehicles 135812 Non-financial private sector - Accrued compensatory interest to be collected on loans with other pledge guarantees 135813 Non-financial private sector - Accrued compensatory interest to be collected on pledge loans for SMEs 135814 Non-financial private sector - Accrued compensatory interest to be collected on credit card loans C.B.A. CHART OF ACCOUNTS Version: 4th COMMUNICATION “A” 8220 Validity:
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135815 Non-financial private sector - Accrued compensatory interest receivable for pre-financing and financing of exports 135816 Non-financial private sector - Accrued interest and other items receivable from financial assets with credit impairment 135901 Non-financial private sector - (Provision for uncollectibility risk) 135906 Non-financial private sector - (Difference from portfolio acquisition) 136000 In foreign currency - Residents abroad 136100 Principal 136103 Correspondent banking - Our account 136106 Correspondent banking - Their account 136108 Mortgages on housing 136109 Overdrafts 136111 With other mortgage guarantees 136112 Other advances 136113 Pledges on motor vehicles 136114 With other pledge guarantees 136118 Discounted documents 136119 Discounted credit instruments 136121 Purchased documents 136136 Of public securities 136138 Of private securities 136141 Other loans 136142 Of credit cards 136191 (Documented interest) 136192 (Unapplied collections) 136201 Accrued compensatory interest receivable for other loans 136202 Accrued punitive interest receivable 136203 Accrued exchange rate differences receivable 136204 Accrued compensatory interest receivable for advances 136205 Accrued compensatory interest receivable for documents 136209 Accrued compensatory interest receivable for mortgages on housing 136210 Accrued compensatory interest receivable for loans with other mortgage guarantees 136211 Accrued compensatory interest receivable for pledges on motor vehicles 136212 Accrued compensatory interest receivable for loans with other pledge guarantees 136213 Accrued interest and other items receivable from financial assets with credit impairment 136214 Accrued compensatory interest receivable for credit card financing 136301 (Provision for uncollectibility risk) 136306 (Difference from portfolio acquisition)

B.C.R.A. ACCOUNT PLAN
Version: 4th COMMUNICATION "A" 8220 Validity:
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138000 IFRS adjustment in pesos
138100 Non-financial public sector
138101 Adjustments for measurement at amortized cost 138102 Adjustments for measurement at fair value 138103 Adjustments for measurement at fair value with changes in OCI 138200 Financial sector 138201 Adjustments for measurement at amortized cost 138202 Adjustments for measurement at fair value 138203 Adjustments for measurement at fair value with changes in OCI 138204 Debit balances pending IFRS proration – Financial asset impairment 138300 Non-financial private sector 138301 Adjustments for measurement at amortized cost 138302 Adjustments for measurement at fair value 138303 Adjustments for measurement at fair value with changes in OCI 138304 Debit balances pending IFRS proration – Financial asset impairment 138400 Residents abroad 138401 Adjustments for measurement at amortized cost 138402 Adjustments for measurement at fair value 138403 Adjustments for measurement at fair value with changes in OCI 138404 Debit balances pending IFRS proration – Financial asset impairment 139000 IFRS adjustment in foreign currency 139100 Non-financial public sector 139101 Adjustments for measurement at amortized cost 139102 Adjustments for measurement at fair value 139103 Adjustments for measurement at fair value with changes in OCI 139200 Financial sector 139201 Adjustments for measurement at amortized cost 139202 Adjustments for measurement at fair value 139203 Adjustments for measurement at fair value with changes in OCI 139204 Debit balances pending IFRS proration – Financial asset impairment 139300 Non-financial private sector 139301 Adjustments for measurement at amortized cost 139302 Adjustments for measurement at fair value 139303 Adjustments for measurement at fair value with changes in OCI 139304 Debit balances pending IFRS proration – Financial asset impairment 139400 Residents abroad 139401 Adjustments for measurement at amortized cost 139402 Adjustments for measurement at fair value 139403 Adjustments for measurement at fair value with changes in OCI 139404 Debit balances pending IFRS proration – Financial asset impairment

B.C.R.A. ACCOUNT PLAN
Version: 3rd COMMUNICATION "A" 8220 Validity:
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140000 Other credits from financial intermediation 141000 In pesos - Residents in the country 141100/400 Principal 141104 Non-financial debtors for active repos of public securities - Principal 141116 Non-financial debtors for active repos of foreign currency - Principal 141118 Financial debtors for spot sales of foreign currency to be settled 141120 Forward purchases of public securities at fair value for repo operations 141124 Forward purchases for other repo operations 141125 Non-financial debtors for other active repos - Principal 141126 Financial debtors for spot sales of public securities to be settled 141127 Shortfalls in clearing houses in the interior 141129 Financial debtors for other spot sales to be settled 141131 Securities swap 141133 Advances for payment of pensions and retirement benefits 141134 Financial debtors for active repos of public securities – Principal 141135 Financial debtors for active repos of foreign currency - Principal 141136 Other payments on behalf of third parties 141139 Accepted and purchased deposit certificates 141141 Accrued commissions receivable 141142 Central Bank of the Argentine Republic - Reciprocal credits - Pending reimbursements 141143 Financial debtors for active repos of public securities with the B.C.R.A. – Principal 141144 Financial debtors for active repos of M.R.I. with the B.C.R.A. – Principal 141148 Central Bank of the Argentine Republic - Pending reimbursements for payments of services and amortization of national public securities 141153 Central Bank of the Argentine Republic - Special guarantee accounts 141154 Various 141155 Purchased call options 141156 Purchased put options 141169 Central Bank of the Argentine Republic - Unavailable deposits for exchange operations 141170 Central Bank of the Argentine Republic - Other unavailable deposits 141176 Financial debtors for other active repos - Principal 141185 Non-financial debtors for spot sales of public securities to be settled 141186 Non-financial debtors for spot sales of foreign currency to be settled 141187 Non-financial debtors for other spot sales to be settled 141191 Central Bank of the Argentine Republic - Various 141192 (Unapplied collections) 141195 Deposit Insurance S.A. - Advances to the Deposit Guarantee Fund Contribution 141196 (Other unapplied collections) 141197 Other financing 141201 Other accrued interest receivable 141220 Accrued compensatory interest receivable for Loans destined for the Deposit Guarantee Fund 141221 Accrued interest receivable for active repos 141222 Accrued interest receivable for active repos with the B.C.R.A. 141223 Accrued interest and other items receivable from financial assets with credit impairment 141224 Accrued interest receivable for margining operations by placing brokers 141250 Accrued adjustments receivable for other credits from financial intermediation -computable in the rules on "Debtor Classification"- with CER clause 141251 Accrued adjustments receivable for other credits from
financial intermediation -not computable in the rules on "Debtor Classification"- with CER clause 141301 (Provision for uncollectibility risk) 141401 Deposit Insurance S.A. - Loans destined for the Deposit Guarantee Fund 141402 Debit balances linked to foreign currency forward operations payable in pesos 141403 Debit balances linked to public securities forward operations 141404 Debit balances linked to other forward operations

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141405 Debit balances linked to fixed-to-variable interest rate swaps 141406 Debit balances linked to variable-to-fixed interest rate swaps 141407 Trust in guarantee 141413 Forward purchases of public securities at amortized cost for repo operations 141433 Forward purchases of monetary regulation instruments for repo operations 141434 Administration services for portfolio transfer 141435 Continued involvement of derecognized financial assets 141436 Cumulative change in FV for hedges 141437 Debtors for margining operations by placing brokers 142000 In pesos - Residents abroad 142100 Principal 142104 Forward purchases of public securities at fair value for repo operations 142106 Forward purchases for other repo operations 142108 Debtors for active repos - Principal 142111 Debtors for spot sales to be settled 142154 Various 142155 Purchased call options 142156 Purchased put options 142157 Debit balances linked to foreign currency forward operations payable in pesos 142158 Debit balances linked to public securities forward operations 142159 Debit balances linked to other forward operations 142160 Debit balances linked to fixed-to-variable interest rate swaps 142161 Debit balances linked to variable-to-fixed interest rate swaps 142192 (Unapplied collections) 142196 (Other unapplied collections) 142201 Accrued interest receivable 142221 Accrued interest receivable for active repos 142222 Accrued interest and other items receivable from financial assets with credit impairment 142301 (Provision for uncollectibility risk) 142413 Forward purchases of public securities at amortized cost for repo operations 142433 Forward purchases of monetary regulation instruments for repo operations 142434 Administration services for portfolio transfer 142435 Continued involvement of derecognized financial assets 142436 Cumulative change in FV for hedges 145000 In foreign currency - Residents in the country 145100 Principal 145105 Forward purchases of public securities at fair value for repo operations 145106 Financial debtors for active repos of M.R.I. with the B.C.R.A. – Principal 145110 Forward purchases for other repo operations 145112 Forward purchases of foreign currency for passive repos 145113 Purchased call options 145114 Purchased put options 145115 Non-financial debtors for active repos of foreign currency - Principal 145116 Non-financial debtors for other active repos - Principal 145120 Non-financial debtors for active repos of public securities - Principal 145125 Financial debtors for other active repos - Principal 145129 Financial debtors for active repos of public securities with the B.C.R.A. – Principal 145131 Securities swap 145132 Non-financial debtors for spot sales of public securities to be settled 145133 Non-financial debtors for spot sales of foreign currency to be settled 145134 Non-financial debtors for other spot sales to be settled 145136 Payments on behalf of third parties

B.C.R.A. ACCOUNT PLAN
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145139 Accepted and purchased deposit certificates 145141 Accrued commissions receivable 145143 Financial debtors for active repos of public securities - Principal 145146 Financial debtors for active repos of foreign currency -Principal 145151 Deposit Insurance S.A. - Advances to the Deposit Guarantee Fund Contribution 145152 Financial debtors for spot sales of public securities to be settled 145153 Central Bank of the Argentine Republic - Special guarantee accounts 145154 Various 145155 Financial debtors for spot sales of foreign currency to be settled 145156 Financial debtors for other spot sales to be settled 145185 Central Bank of the Argentine Republic - Certificate of time deposits 145186 Debit balances linked to foreign currency forward operations 145187 Debit balances linked to public securities forward operations 145188 Debit balances linked to other forward operations 145189 Debit balances linked to fixed-to-variable interest rate swaps 145190 Debit balances linked to variable-to-fixed interest rate swaps 145191 Central Bank of the Argentine Republic - Various 145192 (Unapplied collections) 145195 Deposit Insurance S.A. - Loans destined for the Deposit Guarantee Fund 145196 (Other unapplied collections) 145197 Other financing 145201 Other accrued interest receivable 145202 Accrued compensatory interest receivable for Loans destined for the Deposit Guarantee Fund 145221 Accrued interest receivable for active repos 145222 Accrued interest receivable for active repos with the B.C.R.A. 145223 Accrued interest and other items receivable from financial assets with credit impairment 145301 (Provision for uncollectibility risk) 145407 Trust in Guarantee 145413 Forward purchases of public securities at amortized cost for repo operations 145426 Forward purchases of monetary regulation instruments for repo operations 145434 Administration services for portfolio transfer 145435 Continued involvement of derecognized financial assets 145436 Cumulative change in FV for hedges 146000 In foreign currency - Residents abroad 146100 Principal 146104 Forward purchases of public securities at fair value for repo operations 146106 Forward purchases for other repo operations 146108 Debtors for active repos - Principal 146111 Debtors for spot sales to be settled 146115 Debit balances linked to foreign currency forward operations 146116 Debit balances linked to public securities forward operations 146117 Debit balances linked to other forward operations 146118 Debit balances linked to fixed-to-variable interest rate swaps 146119 Debit balances linked to variable-to-fixed interest rate swaps 146136 Payments on behalf of third parties 146139 Accepted and purchased deposit certificates 146141 Accrued commissions receivable 146154 Various 146155 Purchased call options 146156 Purchased put options 146192 (Unapplied collections) 146196 (Other unapplied collections) 146197 Forward purchases of public securities at amortized cost for repo operations 146201 Accrued
interest receivable

B.C.R.A. ACCOUNT PLAN
Version: 4th COMMUNICATION "A" 8220 Validity:
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146221 Accrued interest receivable for active repos 146222 Accrued interest and other items receivable from financial assets with credit impairment 146301 (Provision for uncollectibility risk) 146434 Administration services for portfolio transfer 146435 Continued involvement of derecognized financial assets 146436 Cumulative change in FV for hedges 148000 IFRS adjustment in pesos 148001 Adjustments for measurement at amortized cost 148002 Debit balances pending IFRS proration – Financial asset impairment 149000 IFRS adjustment in foreign currency 149001 Adjustments for measurement at amortized cost 149002 Debit balances pending IFRS proration – Financial asset impairment

B.C.R.A. ACCOUNT PLAN
Version: 3rd COMMUNICATION "A" 8220 Validity:
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150000 Credits from financial leases
151000 In pesos
151003 Accounts receivable from financial leases 151004 Variable payments not included in net investment accrued receivable 151005 Accounts receivable from financial leases of Acquisition Value Units – Law 25.827 151007 (Unapplied collections) 151210 Accrued interest receivable from financial leases 151211 Accrued interest receivable from financial leases of Acquisition Value Units-Law 25.827 151213 Accrued adjustments receivable from financial lease contracts with CER clause 151214 Accrued adjustments receivable from financial lease contracts of Acquisition Value Units-Law 25.827 151215 Accrued interest and other items receivable from lease credits with credit impairment 151312 (Provision for financial lease contracts) 155000 In foreign currency 155003 Accounts receivable from financial leases 155004 Variable payments not included in net investment accrued receivable 155007 (Unapplied collections) 155210 Accrued interest receivable from financial leases 155211 Accrued interest and other items receivable from lease credits with credit impairment 155312 (Provision for financial lease contracts) 158000 IFRS adjustment in pesos 158001 IFRS Adjustment Credits from financial leases 158002 Debit balances pending IFRS proration – Financial asset impairment 159000 IFRS adjustment in foreign currency 159001 IFRS Adjustment Credits from financial leases 159002 Debit balances pending IFRS proration – Financial asset impairment

B.C.R.A. ACCOUNT PLAN
Version: 5th COMMUNICATION "A" 8220 Validity:
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170000 Other credits
171000 In pesos - Residents in the country
171100 Principal
171103 Shareholders
171106 Advances of fees to directors and auditors 171109 Advances to staff 171112 Loans to staff 171115 Advances of taxes 171117 Value added tax - Tax credit 171119 Minimum presumptive profit tax – Tax credit 171121 Debtors from sale of goods 171123 (Unapplied collections from sale of goods) 171126 (Other unapplied collections) 171127 Payments made in advance 171131 Rent receivable 171133 Balances to recover from insurance claims 171136 Security deposits 171139 Various debtors 171140 Security deposits for purchased options on physical underlying assets 171141 Security deposits for launched options on physical underlying assets 171142 Security deposits for purchased options on non-physical underlying assets 171143 Security deposits for launched options on non-physical underlying assets 171144 Deferred tax asset 171145 Assets originated (surplus) from defined benefit plans for employees 171146 Contract assets (revenue from ordinary activities from contracts with customers) 171147 Advances for purchase of goods 171201 Accrued interest receivable 171202 Accrued interest receivable from debtors from sale of goods 171203 Accrued interest and other items receivable from financial assets with credit impairment 171204 Accrued interest and other items receivable from debtors from sale of goods with credit impairment 171250 Accrued adjustments receivable from debtors from sale of goods with CER clause 171251 Accrued adjustments receivable from other miscellaneous credits with CER clause 171301 (Provision for uncollectibility risk of other miscellaneous credits) 171302 (Provision for uncollectibility risk from debtors from sale of goods) 171303 (Provision for devaluation risk of Minimum presumptive profit tax – Tax credit) 172000 In pesos - Residents abroad 172100 Principal 172103 Shareholders 172106 Advances of fees to directors and auditors 172126 (Unapplied collections) 172136 Security deposits 172139 Various debtors 172140 Security deposits for purchased options on physical underlying assets 172141 Security deposits for launched options on physical underlying assets 172142 Security deposits for purchased options on non-physical underlying assets 172143 Security deposits for launched options on non-physical underlying assets 172146 Contract assets (revenue from ordinary activities from contracts with customers) 172147 Advances for purchase of goods

B.C.R.A. ACCOUNT PLAN
Version: 3rd COMMUNICATION "A" 8220 Validity:
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172201 Accrued interest receivable
172203 Accrued interest and other items receivable from financial assets with credit impairment 172301 (Provision for uncollectibility risk) 175000 In foreign currency - Residents in the country 175100 Principal 175112 Loans to staff 175121 Debtors from sale of goods 175123 (Unapplied collections from sale of goods) 175126 (Other unapplied collections) 175136 Security deposits 175139 Various debtors 175140 Security deposits for purchased options on physical underlying assets 175141 Security deposits for launched options on physical underlying assets 175142 Security deposits for purchased options on non-physical underlying assets 175143 Security deposits for launched options on non-physical underlying assets 175145 Assets originated (surplus) from defined benefit plans for employees 175146 Contract assets (revenue from ordinary activities from contracts with customers) 175147 Advance for purchase of goods 175201 Accrued interest receivable 175202 Accrued interest receivable from debtors from sale of goods 175203 Accrued interest and other items receivable from financial assets with credit impairment 175204 Accrued interest and other items receivable from debtors from sale of goods with credit impairment 175301 (Provision for uncollectibility risk of other miscellaneous credits) 175302 (Provision for uncollectibility risk from debtors from sale of goods) 176000 In foreign currency - Residents abroad 176100 Principal 176121 Debtors from sale of goods 176123 (Unapplied collections from sale of goods) 176126 (Other unapplied collections) 176136 Security deposits 176139 Various debtors 176140 Security deposits for purchased options on physical underlying assets 176141 Security deposits for launched options on physical underlying assets 176142 Security deposits for purchased options on non-physical underlying assets 176143 Security deposits for launched options on non-physical underlying assets 176146 Contract assets (revenue from ordinary activities from contracts with customers) 176147 Advance for purchase of goods 176201 Accrued interest receivable 176202 Accrued interest receivable from debtors from sale of goods 176203 Accrued interest and other items receivable from financial assets with credit impairment 176204 Accrued interest and other items receivable from debtors from sale of goods with credit impairment 176301 (Provision for uncollectibility risk of other miscellaneous credits)

B.C.R.A. ACCOUNT PLAN
Version: 3rd COMMUNICATION "A" 8220 Validity:
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176302 (Provision for uncollectibility risk from debtors due to sale of goods) 178000 IFRS Adjustment in pesos 178001 Adjustments for measurement at amortized cost 178002 Debit balances pending IFRS prorating – Financial asset impairment 179000 IFRS Adjustment in foreign currency 179001 Adjustments for measurement at amortized cost 179002 Debit balances pending IFRS prorating – Financial asset impairment B.C.R.A. CHART OF ACCOUNTS Version: 2nd COMMUNICATION “A” 8220 Validity:
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340000 Provisions
340003 Termination benefits
340006 Contingencies with the Central Bank of the Argentine Republic 340012 Other contingencies 340018 For eventual commitments 340023 For administrative, disciplinary and criminal sanctions 340027 Restructuring provisions 340028 Provisions for onerous contracts 340029 Provisions for costs of taking out of service, restoration and rehabilitation 340030 Provisions for post-employment defined benefit plans 340032 For unused credit card balances 340033 For revocable current account advances agreed 340034 (Debit balances pending IFRS prorating – Financial asset impairment) B.C.R.A. CHART OF ACCOUNTS Version: 4th COMMUNICATION “A” 8220 Validity:
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B.C.R.A. COMPLEMENTARY PROVISIONS TO THE CHART OF ACCOUNTS
SECTION 1 – ACCOUNTING FRAMEWORK
SECTION 1 – ACCOUNTING FRAMEWORK
This document is a normative compendium complementary to the Chart of Accounts whose object is the standardization of accounting entries. Starting from the fiscal years initiated on 01/01/18, entities must record their operations, equity variations and prepare their financial statements in accordance with the International Financial Reporting Standards issued by the International Accounting Standards Board and adopted by Technical Resolution No. 26 of the Federation of Argentine Professional Councils of Economic Sciences, according to the detail of Section 6 of this norm. In accordance with what is provided by the Organic Charter of this Institution (art. 14 inc. e) and the Financial Entities Law (art. 36), as new International Financial Reporting Standards are approved, modifications or repeal of those in force occur, and once these changes are adopted through Adoption Circulars of the FACPCE, the Central Bank issues its approval for financial entities. Generally, the advance application of any IFRS is not admitted, unless otherwise specified. This accounting framework is based on the application of IFRS, with the scope defined in the previous paragraph, for consolidated (or individual) and separate financial statements with the exception of the specific treatment for exposures with the Non-Financial Public Sector and taking into account the clarifications and additional requirements made by the Central Bank of the Argentine Republic. The cited special measurement criterion implies temporarily excluding non-financial public sector debt instruments from the scope of application of IFRS 9. Therefore, the provisions on financial asset impairment apply only to those covered by IFRS 9 that do not belong to the non-financial public sector. In the same sense, financial entities may reclassify as of 01/01/20 the instruments corresponding to the non-financial public sector that are measured at fair value through profit or loss and at fair value through OCI to the amortized cost criterion, using as the incorporation value the book value at the mentioned date. Regarding the instruments for which this option has been exercised, the accrual of interest and accessories will be interrupted to the extent that the book value is above its fair value. In accordance with the provisions disseminated through Communication “A” 6778 and complementary ones, and from the date on which the standards establish their entry into force, entities belonging to Groups B and C may opt to prorate the impact generated by the application of point 5.5 of IFRS 9. To do so, they must calculate as of 31.12.2024 the total provisions according to the IFRS - with the scope provided in this Accounting Framework - and compare them with the accounting provisions determined with the regulations in force at that date. The positive amount of said difference represents a monetary value that is not adjustable nor recalculable and will be registered in full in the asset accounts “Debit balances
pending IFRS prorating – Financial asset impairment” with a counterpart in the adjusting provisions of the asset or liability provisions, as applicable. Version: 4th COMMUNICATION “A” 8220 Validity:
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Subsequently, they must register monthly 1/36 of such difference and cumulatively the accrual of the bad charge expense in accounts 531004 and 535004, as applicable, with a counterpart in the asset accounts “Debit balances pending IFRS prorating – Financial asset impairment” in order to reflect the balance pending prorating regarding the amount calculated as of 31.12.2024. Regarding the initial application of the cited mechanism, the involved entities must register as of 31.03.2025 the accumulated accrual of the bad charge expense (3/36 of the total amount). B.C.R.A. COMPLEMENTARY PROVISIONS TO THE CHART OF ACCOUNTS
SECTION 1 – ACCOUNTING FRAMEWORK
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Section 3. Complementary information to the Financial Statements.
3.1. General provisions.
Regarding the complementary information to the Financial Statements, Section 4 includes a list with the main contents required in the IFRS, which are grouped by topic blocks, within which entities must identify the various aspects comprised, so that they are understandable to the user. The qualitative complementary information will refer to the consolidated or individual Financial Statements. In the separate Financial Statements, reference may be made to the qualitative information of the consolidated statements to the extent that it is applicable. The quantitative information must be presented in consolidated (or individual) and separate form. The complementary information included in the Annexes referenced in that list must be presented with the established format while, when it is necessary to give greater openness to the data or include other information requested by the IFRS, it will be revealed in notes of free format. The attached list must be understood as a set of minimum notes and the references as indicative since, although the main references are included, there could be information related to a topic that is required in other IFRS. The quantitative information will be shown in table format, when in this way it allows to comply more clearly with the disclosure requirements, with sufficient openness so that it can be interpreted and the items of the statements to which they refer can be identified. Entities shall not incorporate notes on which they have no information to disclose for not carrying out the operations or not having the balances to which they refer. The classes of assets and liabilities must be understood within the framework of the definitions of each applicable IFRS and the information must be presented in such a way that it can be identified in which items of the Financial Statements they are included.
3.2. Particular provisions for notes and annexes.
I. On bases and accounting criteria.
Includes the identification of the entity issuing the Financial Statements and the presentation bases of said Statements. Additionally, it will include the explanation regarding the temporary exclusion of public sector debt instruments from the scope of IFRS 9, as well as -in the case of entities from group “B” and “C” that have opted for prorating- the explanation of the transitional difference adopted as of 12.31.24 regarding the provisions on impairment of IFRS 9 on the rest of the financial instruments (point I.5 of the “Minimum Notes”).
II. On Separate Financial Statements.
Comprises the information to be disclosed requested by IAS 27 on Separate Financial Statements. B.C.R.A. INFORMATION REGIME - FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (R.I. – P.) GENERAL PROCEDURAL NORMS Version: 3rd COMMUNICATION “A” 8220 Validity:
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() Amount attributable to the account to the corresponding item.
B.C.R.A.
INFORMATION REGIME – FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (R.I. – P.) Correspondence table between the items of the Statements of Financial Position and Comprehensive Income with the codes of the Chart of Accounts Version: 7th COMMUNICATION “A” 8220 Validity:
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ASSET
Cash and Deposits in Banks
Cash 111001 111003 111007 111009 112001 115001 115003 115005 115009 116003 116005 116009 Financial entities and correspondents BCRA 111015 111023 111025 115015 Others from the country and from abroad 111016 111017 111019 111021 112019 115017 115018 115019 116017 116018 116019 116021 Others 111011 115010 115020 116010 116022 Debt securities at fair value through profit or loss 121003 121019 121020 121023 121024 121027 121031 121056 121060 121092 125003 125019 125020 125023 125031 125036 125039 126003 126010 Derivative Instruments 141155 141156 141402 141403 141404 141405 141406 142155 142156 142157 142158 142159 142160 142161 145113 145114 145186 145187 145188 145189 145190 146115 146116 146117 146118 146119 146155 146156 Repo operations and pledges 141104 141116 141125 141134 141135 141143 141144 141176 141221 141222 141224 141437 142108 142221 145106 145115 145116 145120 145125 145129 145143 145146 145221 145222 146108 146221 148001* 148002* 149001* 149002*

ASSET
Other financial assets
121021 121022 121053 125021 125022 125055 141118 141126 141127 141129 141133 141185 141186 141187 141196 141251 141434 141435 141436 142111 142196 142434 142435 142436 145132 145133 145134 145152 145155 145156 145196 145434 145435 145436 146111 146196 146434 146435 146436 171126 171131 171133 171139 171301* 172126 172139 172201 172301 175126 175139 175301* 176126 176139 176201 176301 141201* 142201* 145201* 146201* 148001* 148002* 149001* 149002* 171201* 171251* 175201* 171203* 172203 175203* 176203 Loans and other financing Non-Financial Public Sector 131100 131200 131300 138100 135100 135200 135300 139100 BCRA 141142 141148 141169 141170 141191 145185 145191 141201* 145201* Other financial entities 131400 131500 131600 138200 135400 135500 135600 139200 141131 145131 Non-Financial Private Sector and Residents abroad () 131700 131800 131900 138300 135700 135800 135900 139300 132100 132200 132300 138400 136100 136200 136300 139400 141136 141139 141141 141154 141192 141197 141201* 141250 141301 142154 142192 142201* 142301 145136 145139 145141 (*) Amount attributable to the account to the corresponding item. () In case part of the balances of these accounts correspond to another sector/s, the attributable part will be reported in the item corresponding to said sector/s B.C.R.A. INFORMATION REGIME – FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (R.I. – P.) Correspondence table between the items of the Statements of Financial Position and Comprehensive Income with the codes of the Chart of Accounts Version: 6th COMMUNICATION “A” 8220 Validity:
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ASSET
Loans and other financing
Non-Financial Private Sector and Residents abroad () 145154 145192 145197 145201* 145301 146136 146139 146141 146154 146192 146201* 146301 148001* 148002* 149001* 149002* 141223 142222 145223 146222 151000 155000 158000 159000 171112 171121 171123 171202 171250 171301* 171302 175112 175121 175123 175202 175302 176121 176123 176202 176302 178001 178002 179001 179002 171201* 171251* 175201* 171203* 171204 175203* 175204 175301* 176204 Other debt securities 121016 121026 121029 121040 121041 121042 121045 121046 121047 121048 121049 121050 121051 121052 121057 121058 121059 121061 121062 121091 121093 121135 125016 125038 125041 125042 125043 125044 125047 125048 125049 125050 125051 125052 125053 125054 125058 125059 125135 126009 126011 126013 126014* 126135 121090 121137 121610 125090 125137 125610 126137 Financial assets delivered as collateral 141120 141124 141153 141407 141413 141433 142104 142106 142413 142433 145105 145110 145112 145153 145407 145413 145426 146104 146106 146197 171136 171140 171141 171142 171143 172136 172140 172141 172142 172143 175136 175140 175141 175142 175143 176136 176140 176141 176142 176143 Current income tax assets 171119 171303 171115* (*) Amount attributable to the account to the corresponding item. () In case part of the balances of these accounts correspond to another sector/s, the attributable part will be reported in the item corresponding to said sector/s. B.C.R.A. INFORMATION REGIME – FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (R.I. – P.) Correspondence table between the items of the Statements of Financial Position and Comprehensive Income with the codes of the Chart of Accounts Version: 11th COMMUNICATION “A” 8220 Validity:
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ITEM SUBITEM ACCOUNT CORRESPONDENCE
ASSET
Cash and Bank Deposit Cash 111001 111003 111007 111009 112001 115001 115003 115005 115009 116003 116005 116009 116018 Financial Entities and correspondents-BCRA 111011 111015 111023 111025 115015 Financial Entities and correspondents-Others from the country 111016 111017 111019 111021 115017 115018 115019 Financial Entities and correspondents-From abroad 112019 116017 116019 116021 Others 115010 115020 116010 116022 Public and Private Securities Public securities at fair value 121003 121040 121092 121093 125003 125042 126003 126011 Public securities at amortized cost 121016 121090 121091 121610 125016 125090 125610 126009 Instruments issued by BCRA 121024 121026 121027 121029 121041 121042 121056 121057 121058 121059 121060 121061 121062 125036 125038 125039 125041 125043 125044 125058 125059 Private securities 121017 121018 121019 121020 121021 121022 121023 121031 121043 121044 121045 121046 121047 121048 121049 121050 121051 121052 121053 121054 121055 121137 125017 125018 125019 125020 125021 125022 125023 125031 125045 125046 125047 125048 125049 125050 125051 125052 125053 125054 125055 125056 125057 125137 126010 126013 126014 126137 (Provisions) 121135 125135 126135 B.C.R.A. INFORMATION REGIME FOR SUPERVISION (R.I. – S) 2 - CONSOLIDATION STATEMENT OF LOCAL ENTITIES WITH BRANCHES AND OTHER ENTITIES IN THE COUNTRY AND ABROAD Version: 10th COMMUNICATION “A” 8220 Validity:
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ITEM SUBITEM ACCOUNT CORRESPONDENCE
Loans Non-financial Public Sector 131100 131200 135100 135200 138100 139100 Financial Sector 131400 131500 135400 135500 138200 139200 Non-Financial Private Sector and Residents in abroad Advances 131709 131712 132109 132112 135709 135712 136109 136112 Documents 131715 131718 131719 131721 131752 132118 132119 132121 135715 135718 135719 135721 136118 136119 136121 Mortgages 131708 131711 131744 131745 131746 131750 132108 132111 132145 132146 135708 135711 136108 136111 Pledges 131713 131714 131747 131748 132113 132114 132147 132148 135713 135714 135728 136113 136114 Personal 131731 131732 131749 131793 135731 135732 135793 Credit cards 131742 132150 135742 136142 Others 131733 131736 131738 131739 131740 131741 131751 131753 132103 132106 132136 132138 132141 132149 135733 135736 135738 135741 135799 136103 136106 136136 136138 136141 Int., Int. and diff. of quotes. 131800 132200 135800 136200 (Unapplied collections) 131792 132192 135794 136192 (Int. Docum.) 131791 131797 132191 135791 135792 136191 IFRS Adjustment 138300 138400 139300 139400 (Portfolio acquisition difference) 131906 132306 135906 136306 (Provisions) 131601 131901 132301 135601 135901 136301 B.C.R.A. INFORMATION REGIME FOR SUPERVISION (R.I. – S) 2 - CONSOLIDATION STATEMENT OF LOCAL ENTITIES WITH BRANCHES AND OTHER ENTITIES IN THE COUNTRY AND ABROAD Version: 5th COMMUNICATION “A” 8220 Validity:
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ITEM SUBITEM ACCOUNT CORRESPONDENCE
OCIF BCRA 141153 141142 141148 141169 141170 141191 141407 145153 145185 145191 145407 Debtors for cash sales to settle, active repos and pledges 141104 141116 141118 141125 141126 141129 141134 141135 141143 141144 141176 141185 141186 141187 141221 141222 141224 141437 142108 142111 142221 145106 145115 145116 145120 145125 145129 145132 145133 145134 145143 145146 145152 145155 145156 145221 145222 146108 146111 146221 Financial assets delivered as collateral 141120 141124 141413 141433 142104 142106 142413 142433 145105 145110 145112 145413 145426 146104 146106 146197 Derivative financial instruments 141155 141156 141402 141403 141404 141405 141406 142155 142156 142157 142158 142159 142160 142161 145113 145114 145186 145187 145188 145189 145190 146115 146116 146117 146118 146119 146155 146156 Other financial assets included in the NCD 141131 141136 141139 141141 141154 141197 142154 145131 145136 145139 145141 145154 145197 146136 146139 146141 146154 Other financial assets not included in the NCD 141127 141133 141195 141401 145151 145195 141434 141435 141436 142434 142435 142436 145434 145435 145436 146434 146435 146436 Int. and adj. inc. NCD 141201 141223 141250 142201 142222 145201 145223 146201 146222 Int. and adj. not inc. NCD 141220 141251 145202 (Unapplied collections) 141192 142192 145192 146192 141196 142196 145196 146196 IFRS Adjustment 148001 148002 149001 149002 (Provisions) 141301 142301 145301 146301 B.C.R.A. INFORMATION REGIME FOR SUPERVISION (R.I. – S.) 2 - CONSOLIDATION STATEMENT OF LOCAL ENTITIES WITH BRANCHES AND OTHER ENTITIES IN THE COUNTRY AND ABROAD Version: 5th COMMUNICATION “A” 8220 Validity:
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ITEM SUBITEM ACCOUNT CORRESPONDENCE
Finance lease credits
Finance lease credits
151003 151004 151005 151007 155003 155004 155007 Interest and adj. dev to pay 151210 151211 151213 151214 151215 155210 155211 IFRS Adjustment 158001 158002 159001 159002 (Provisions) 151312 155312 Participations in other societies In financial entities 161003 161005 165003 165005 Others 161029 161031 161033 161034 165021 165031 165033 165034 (Impairment) 161090 165090 Diverse credits Debtors for sale of goods 171121 171123 175121 175123 176121 176123 Shareholders 171103 172103 Tax assets 171115 171144 Other diverse credits 171106 171109 171112 171117 171119 171126 171127 171131 171133 171136 171139 171140 171141 171142 171143 171145 171146 171147 172106 172126 172136 172139 172140 172141 172142 172143 172146 172147 175112 175126 175136 175139 175140 175141 175142 175143 175145 175146 175147 176126 176136 176139 176140 176141 176142 176143 176146 176147 Interest and adj ds for sale 171202 171204 171250 175202 175204 176202 176204 Other interests and adjustments 171201 171203 171251 172201 172203 175201 175203 176201 176203 IFRS Adjustment 178001 178002 179001 179002 (Provisions) 171301 171302 171303 172301 175301 175302 176301 176302 Property plant and equipment 180000 Miscellaneous Goods 190000 Intangible Assets Goodwill 210003 Development costs 210012 210015 Others 210038 210039 210080 210081 (Impairment) 210090 B.C.R.A. INFORMATION REGIME FOR SUPERVISION (R.I. – S.) 2 - CONSOLIDATION STATEMENT OF LOCAL ENTITIES WITH BRANCHES AND OTHER ENTITIES IN THE COUNTRY AND ABROAD Version: 4th COMMUNICATION “A” 8220 Validity:
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