Regulatory Alerts2026-02-04 | A 8396Circular CONAU 1-1715: Monthly Accounting Information Regime. Minimum Capital Requirements and Integration (R.I.-C.M.). Adjustments.
The Central Bank of the Argentine Republic (BCRA) issued Communication A 8396 to implement adjustments to the Monthly Accounting Information Regime (R.I.-C.M.) following Communication A 8395. The directive incorporates a new weighting factor into point 3.1.4 (Information Model) of Section 3 (Credit Risk Requirement) and provides a replacement sheet for the consolidated regulatory text. Financial entities must apply these updated capital requirement calculations and reporting templates effective January 30, 2026.
"2026 - YEAR OF ARGENTINE GREATNESS" COMMUNICATION “A” 8396 04/02/2026 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1715: Monthly Accounting Information Regime. Minimum Capital Requirements and Integration (R.I.-C.M.). Adjustments.
We address you to inform you of the modifications to the referenced information regime, as a result of the issuance of Communication A 8395. In this regard, a new weighting factor is incorporated in point 3.1.4. Information Model, of Section 3. Credit Risk Requirement. Finally, the sheet to be replaced in the consolidated text of this information regime is attached. We remain, yours sincerely. CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Estela M. del Pino Suárez Signature 2 Manager of the Information Regime Deputy General Manager of the Information Regime and Financial Services User Protection Functional Position ANEXO
3.1.4. Information Model C.B.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 4. MINIMUM CAPITAL REQUIREMENTS AND INTEGRATION (R.I.-C.M.) Section 3. Credit Risk Requirement Código Concepto Factor de ponderación (en %) 0 2 4 10 20 30 40 45 50 60 65 75 85 100 130 150 200 250 1250 11000000 Disponibilidades (Funds) 11100000 Exposiciones a gobiernos y bancos centrales (Exposures to governments and central banks) 11200000 Exposiciones a bancos multilaterales de desarrollo (BMD) (Exposures to multilateral development banks (MDB)) 11300000 Exposición a entidades financieras del país y del exterior (Exposure to domestic and foreign financial entities) 11400000 Exposiciones a empresas del país y del exterior (Exposures to domestic and foreign companies) 11500000 Exposiciones minoristas normativas (Regulatory retail exposures) 11550000 Exposiciones minoristas no normativas (Non-regulatory retail exposures) 11600000 Exposiciones garantizadas por SGR/Fondos de Garantía (Exposures guaranteed by guarantee funds) 11700000 Exposiciones con garantía hipotecaria normativas (residenciales y comerciales) (Regulatory mortgage-backed exposures (residential and commercial)) 11800000 Exposiciones con garantía hipotecaria no normativas (Non-regulatory mortgage-backed exposures) 11900000 Exposiciones en situación de incumplimiento (Exposures in default) 12000000 Otros activos (Other assets) 12100000 Exposiciones a titulizaciones y fondos (Exposures to securitizations and funds) 1221000/CCF Partidas fuera de balance incluidas en el punto 2.13. de las normas sobre “Capitales mínimos de las entidades financieras” (Off-balance sheet items included in point 2.13 of the regulations on “Minimum capital requirements for financial entities”) 1222000/CCF Partidas fuera de balance vinculadas con titulizaciones y fondos (Off-balance sheet items linked to securitizations and funds) 12300000 Operaciones sin entrega contra pago (no DvP) (Operations without delivery versus payment (non-DvP)) 12500000 Exposición a entidades de contraparte central (CCP) (Exposure to central counterparty entities (CCP)) 12600000 Exposiciones a instrumentos (Exposures to instruments) 12700000 Ajuste NIIF no asignado a exposiciones específicas (Unallocated IFRS adjustment to specific exposures) 12800000 Exposiciones sujetas a multiplicador (ponderador mayor o igual a 150 %) (Exposures subject to multiplier (weighting factor greater than or equal to 150%)) Versión: 9a. COMUNICACIÓN “A” 8396 Vigencia: 30/01/2026 Página 4