2025-09-04 | A 8317The Central Bank of the Argentine Republic issued Communication “A” 8317 to implement adjustments to the Monthly Accounting Information Regime for Large Credit Risk Exposures (R.I. - G.E.). The modifications require financial entities to report the CUIT of the Ultimate Controlling Entity for connected counterparty groups and replace specific annex sheets, with all changes taking effect starting from September 2025. Operational Instructions complementing these updates will be published separately to guide compliance.
“Year of the Reconstruction of the Argentine Nation” COMMUNICATION “A” 8317 04/09/2025 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1693: Monthly Accounting Information Regime "Large Credit Risk Exposures" (R.I. - G.E.). Adjustments.
We address you to inform you of the modifications introduced in the referenced information regime. In this regard, the CUIT (Unique Tax Identification Code) of the “Ultimate Controlling Entity” is incorporated as a required data point, meaning the entity occupying the highest position in the control structure of the connected counterparties group reported under this regime, regardless of whether it is assisted by the reporting financial entity or not. The present modifications take effect starting with the information corresponding to September of the current year. Furthermore, the sheets to be replaced in the organized text of this information regime are attached. The Operational Instructions complementing this communication will be disseminated in due course. Respectfully yours, CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Signature 2 Chief Manager of Information Regimes and Data Centers Deputy General Manager of Information Regimes and Protection for Financial Services Users Functional Position ANEXO
2.5.2. Excess The average of daily excesses will be indicated. 2.5.3. Origin of the excess It will be recorded whether the origin of the excess is attributable or not attributable to the financial entity (FE), according to the following detail: 1 = Not attributable to the FE 2 = Attributable to the FE 2.6. Composition of connected counterparty groups For each connected counterparty group reported in the tables of points 3.1. and 3.2. with code “88”, the entirety of its members must be reported, indicating identification and name of each member, as well as their respective exposures, even if they record no exposures in a given period. Additionally, the CUIT of the “Ultimate Controlling Entity” will be recorded, that is, the entity occupying the highest position in the control structure of the connected counterparties group reported under this regime, regardless of whether it is assisted by the reporting financial entity or not. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 23. LARGE CREDIT RISK EXPOSURES Section 2. Particular Instructions. Version: 3rd COMMUNICATION “A” 8317 Validity: 01/09/2025 Page 4
3.1. Exposures
| Counterparty ID Type & Number | Designation | Consolidation Level | Gross Exposure | Net CRC Exposure | Net CRC & Preferred Guarantees A & B (not admissible as CRC) | Type of Exposure (11, 98, 99, 88, 89, 10, 20,30) |
|---|---|---|---|---|---|---|
| (11, 98, 99, 88, 89) | As per point 2.1. | As per point 2.2. | (0, 1, 2, 9, 3) | As per point 2.3. | As per point 2.4.1. and/or Comm. “A” 7623 | As per point 2.4.2. |
| As per point 2.4.3. (1, 2, 3, 4) | As per point 2.4.4. |
3.2. Excesses
| Counterparty ID Type & Number | Designation | Consolidation Level | Exposure at time of excess | Excess | Origin of excess | Number of days with excess | End-of-month Exposure |
|---|---|---|---|---|---|---|---|
| (11, 98, 99, 88, 89) | As per point 2.1. | As per point 2.2. | (0, 1, 2, 9, 3) | As per point 2.3. | As per points 2.4.2. and 2.5.1. | As per point 2.5.2. | As per point 2.4.2. |
3.3. Composition of related counterparty groups (points 3.1. and 3.2.)
| Connected Counterparty Code | Member ID Type & Number | Designation | Gross Exposure | Net CRC Exposure | Net CRC & Preferred Guarantees A and B | CUIT Ultimate Controlling Entity |
|---|---|---|---|---|---|---|
| As per point 2.1. (for code 88) and 2.6. | As per point 2.1. | As per point 2.2. | As per point 2.4.1. | As per point 2.4.2. | As per point 2.4.3. | As per point 2.6. |
B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 23. LARGE CREDIT RISK EXPOSURES Section 2. Particular Instructions. Version: 4th COMMUNICATION “A” 8317 Validity: 01/09/2025 Page 1