General Adaptation to the Accounting Reporting Regime for Quarterly/Annual Publication by Application of IFRS — BCRA — AR

2017 - YEAR OF RENEWABLE ENERGIES

COMMUNICATION “A” 6324
19/09/2017

TO FINANCIAL INSTITUTIONS:

Ref.: Circular
CONAU 1 - 1234

General adaptation to the Accounting Reporting Regime for Quarterly/Annual Publication by application of IFRS.

We address you to communicate the adaptations to the Reporting Regime in question, which contains the provisions applicable to the preparation and presentation of Financial Statements as from fiscal years beginning on 01.01.18, the date on which institutions will begin to apply the accounting framework based on IFRS in accordance with the provisions of Communication “A” 6114.

In this regard, it should be noted that the new Table of correspondence with the Chart of Accounts and the Profit Distribution Project, as well as the Operating Instructions that complement this, will be disseminated in due course.

We greet you attentively.

CENTRAL BANK OF THE ARGENTINE REPUBLIC

Ricardo O. Maero
Principal Manager of Reporting Regime and
Information Centers
Estela M. del Pino Suárez
Deputy General Manager of Reporting Regime and User Protection of Financial Services

ANNEX

Presentation of Financial Statements in accordance with IFRS.

Section 1. Formalities to be fulfilled by the Financial Statements.

Section 2. Content of the Financial Statements.

2.1. General provisions regarding the Financial Statements.

2.2. Particular provisions applicable to each statement.

Section 3. Information complementary to the Financial Statements.

3.1. General provisions.

3.2. Particular provisions for notes and annexes.

I. On accounting bases and criteria.

II. On separate Financial Statements.

III. Financial Assets and Liabilities.

IV. On investments and related parties.

V. On Equity and Statement of Cash Flows.

VI. On non-financial Assets.

VII. On capital management and risk policies.

VIII. Other disclosures required by IFRS.

IX. Breakdown of the Income Statement.

X. Additional information required by the BCRA

X.1. Notes required by the BCRA.

X.2. Annexes required by the BCRA.

XI. First-time application.

XI.1. Financial information for the annual period.

XI.2. Financial information for interim periods.

XII. Interim financial information.

Section 4. Models of Financial Statements and complementary information.

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Presentation of Financial Statements in accordance with IFRS.

Starting from fiscal years beginning on 01.01.18, financial entities must present their Financial Statements prepared in accordance with the accounting framework based on Communication “A” 6114, its amendments, and other adoption circulars, subject to the models and provisions established in this reporting regime.

These presentation rules shall be applicable to consolidated (or individual) and separate Financial Statements at fiscal year-end. Likewise, for interim periods, the same Financial Statement models and the specific notes for these periods shall be used.

Section 1. Formalities that the Financial Statements must comply with.

The Financial Statements, annexes, notes and external auditor's report - duly signed and legalized before the corresponding Professional Council of Economic Sciences - shall be kept at the entity at the disposal of the Central Bank.

This documentation must be signed by the following authorities of the entity:

a) President (or the highest authority)

b) General Manager (or whoever performs equivalent functions),

c) Highest-ranking officer of the accounting area,

d) Members of the Sindicatura or the Consejo de Vigilancia, in accordance with the provisions regulating the operation of said bodies, and

e) External Auditor.

The data contained in said documentation shall be presented to the Superintendency of Financial and Exchange Entities in accordance with the provisions established in the “Rules on presentation of information to the Central Bank of the Argentine Republic“.

The documentation detailed below shall be kept at the entity at the disposal of the Central Bank.

a) Call and agenda corresponding to the ordinary and/or extraordinary assembly.

b) Minutes of the ordinary assembly.

c) Minutes of the extraordinary assembly

d) Report approved by the ordinary assembly.

e) Page of the Official Gazette in which the Financial Statements are published.

When the ordinary assembly has ordered modifications to the Financial Statements, these must be presented to the Superintendency of Financial and Exchange Entities within 15 business days of the holding of said assembly.

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The duration of the fiscal years of financial entities shall be 12 months and their closing must coincide with 31 December of each year.

Irregular fiscal years of shorter duration may be admitted in exceptional cases duly justified. In these cases, the additional information required by IAS 1 shall be disclosed to allow understanding of the reason for this change and the impact on comparability.

Entities must send to the Central Bank of the Argentine Republic the Financial Statements corresponding to the close of each of their first three fiscal quarters and of the fiscal year, which shall be prepared on the basis of summarized information from the Minimum Chart of Accounts in accordance with the accompanying models and through the established record design.

Balances are expressed in thousands of pesos, without decimals. For the purposes of rounding the magnitudes, values shall be increased by one unit when the first digit of the fractions is equal to or greater than 5, discarding those that are lower.

These statements must be accompanied by the reports required by the "Minimum rules on external audits".

The deadline for the presentation of the information included in this regime shall be - for all entities - on the 20th day of the month following the month to which the data refer.

Within 90 days counted from the fiscal year-end date and with no less than 15 days in advance of the holding of the assembly convened for the purposes of consideration of the Financial Statements at that date, entities must publish, in the Official Gazette of the jurisdiction in question, the corresponding Statement of Financial Position, Statement of Profit or Loss and Other Comprehensive Income, Statement of Cash Flows, Statement of Changes in Equity, Complementary information, Report of the Comisión Fiscalizadora and/or Comité de Vigilancia and Report of the External Auditors.

The proof of having presented the corresponding documentation before the Central Bank of the Argentine Republic shall enable financial entities to carry out the necessary steps to comply, within the established deadlines, with the publication of the Financial Statements referred to in article 36 of Law No. 21.526, in the Official Gazette of the respective jurisdiction. For financial entities that are obliged to publish their Financial Statements quarterly, by reason of other legal prescriptions, the provisions set forth above shall also be applicable.

The Central Bank of the Argentine Republic shall proceed with the analysis of the fiscal year-end documentation and shall rule subsequently thereon. When from such analysis it emerges that the Financial Statements do not conform to the legal or regulatory provisions in force, their rectification shall be required within the period to be established, and the entity must make a new publication with the following legend, prior to the signatures of the persons who according to the applicable rules must sign them: "These Financial Statements replace those published with date ... (clarify the medium used), in view of the observations made by the Central Bank of the Argentine Republic". The new publication must be expressly authorized by the Central Bank of the Argentine Republic, with entities having a period of 30 calendar days for its compliance.

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REPORTING REGIME - FINANCIAL STATEMENTS FOR PUBLICATION B.C.R.A.
QUARTERLY/ANNUAL (R.I. – P.)
GENERAL PROCEDURAL RULES

Failure to observe this measure shall render the responsible entity liable to the sanctions provided for in articles 41 and 42 of the Law on Financial Entities.

The Central Bank of the Argentine Republic, in exercise of its powers, shall adopt the measures that correspond to sanction, through administrative and/or criminal channels, the entities and/or persons responsible who engage in conduct that could affect public trust or the safeguarding of the general interests that pertain to the correct functioning of the financial system, through the publication of Financial Statements in which the legal or regulatory provisions in force have not been observed.

Within 15 days following the submission of the Financial Statements, entities must disseminate data relating to the main line items of the most recent Statement of Financial Position (at fiscal year-end and quarterly). Likewise, they shall report:

a) The debt, under any concept, assumed by persons (natural or legal) related to the entity.

b) The list of persons (natural or legal) who, directly or indirectly, participate in 10% or more of the capital of the entity or else hold, by any title, participations that grant them the votes necessary to form the corporate will or exercise a dominant influence.

c) The list of the members of the Board of Directors or Board of Administration, of the Statutory Audit or Supervisory Board, and the External Auditor of the entity.

d) Local financial entities with foreign capital and branches of foreign financial entities authorized by the Central Bank of the Argentine Republic must report the cases in which their parent companies or majority foreign-capital shareholder group are liable for banking operations carried out in the Argentine Republic and the scope thereof. In the event that such liability does not apply, the aforementioned entities must mandatorily establish that their banking operations do not have any backing from their parent companies or majority foreign-capital shareholder groups, without prejudice to the applicable legislation in force on the matter.

This “Reporting Regime – Financial Statements for Quarterly/Annual Publication” is included within the provisions of Chapter II of Circular RUNOR - 1.

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Section 2. Content of the Financial Statements.

2.1. General provisions regarding the Financial Statements.

The Financial Statements of financial entities must contain all the information to be disclosed established in all applicable IFRS, so data not disclosed in the statements shall be included as complementary information.

Information that IFRS require as mandatory for entities that list their equity and/or debt instruments shall be required of these entities. Those that, without being obligated, choose to present it must comply with all the requirements established in the corresponding IFRS.

In order to standardize the format of the Financial Statements, they must observe the models included in Section 4. of this ordered text of:

Statement of Financial Position;
Statement of Income;
Statement of Other Comprehensive Income;
Statement of Changes in Equity; and
Statement of Cash Flows.

These models shall be applicable both to consolidated (or individual) Financial Statements and to separate ones.

When entities publish their Financial Statements, the consolidated ones (when these are required) must precede the separate Financial Statements. This only implies the change of location of the consolidated information, so the notes to the separate Financial Statements must not be altered by diminishing their importance, and cross-references may be made with the notes to the consolidated Financial Statements (and vice versa) to avoid repetitions between both sets of Financial Statements.

In the Financial Statements at fiscal year-end, the comparative information to be presented shall be that established as minimum in IAS 1, that is, the data at the close of a fiscal year shall be presented comparatively with the close of the previous fiscal year for each of the Financial Statements, as well as for the complementary information.

In addition, a third Statement of Financial Position shall be presented at the beginning of the immediately preceding period in the cases provided for in paragraph 40 A of IAS 1, that is, when:

it applies an accounting policy retrospectively, makes a retrospective restatement of items in its Financial Statements, or reclassifies items therein; and
the retrospective application, retrospective restatement, or reclassification has a material effect (of relative importance) on the information in the Statement of Financial Position at the beginning of the immediately preceding period.

In these cases, the additional information required by IAS 1 shall be disclosed.

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2.2. Particular provisions applicable to each statement:

-Statement of Financial Position.

The method adopted for the presentation of assets and liabilities is the liquidity method, so in complementary information they must report what is required in paragraph 61 of IAS 1 regarding the amounts expected to be collected or paid within the twelve months following the reporting date and after that period.

Likewise, they must include as complementary information the additional line items that are pertinent according to the nature, liquidity, and function of the assets and the amounts, nature, and term of the liabilities.

The separate (or individual) Financial Statements shall include foreign branches.

-Statement of Income and Other Comprehensive Income.

The main categories of expenses according to their nature required by IAS 1 are included in the body of the Statement of Income. Additionally, they must include the annex "Opening of the Income Statement" and, if there are other items that are material, they must be disclosed separately in a note.

In the Statement of Other Comprehensive Income, the items shall be disclosed separately according to whether or not they will be subsequently reclassified in the result for the period. Each item must be presented before calculating its impact on Income Tax, which must be detailed in the corresponding item.

-Statement of Changes in Equity.

This statement must be presented for the period under report, as well as for the period for which comparative information is presented. The data required by the IFRS not included in the body of this statement will be included as complementary information in a note.

-Statement of Cash Flows.

The provisions of IAS 7 shall be taken into account for the definition of cash and cash equivalents, as well as for the classification of the activities that generate or use cash.

The indirect method is adopted for the presentation of operating activities. This statement will be complemented by the additional information required by IAS 7, which will be presented in a note.

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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 blocks of topics, within which the entities must identify the various aspects included, so that they are understandable to the user.

The complementary information of a qualitative nature will be that referring 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.

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 detail to the data or include other information requested by the IFRS, it will be disclosed in free-format notes.

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.

Quantitative information will be shown in table format, when in this way it allows complying more clearly with the disclosure requirements, with sufficient detail so that it can be interpreted and the items of the statements to which they refer can be identified.

Entities must not incorporate the notes on which they have no information to disclose because they do not carry out the operations or do not have 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 accounting bases and criteria.

It includes the identification of the entity issuing the Financial Statements, bases of presentation of the Financial Statements and the explanation of the transitional difference adopted with respect to the provisions on impairment of IFRS 9 on Financial Instruments.

II. On separate Financial Statements.

It comprises the information to be disclosed requested by IAS 27 on separate Financial Statements.

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III. Financial Assets and Liabilities.

It comprises the information requested by IFRS 7, 13 and other information referring to financial assets and liabilities.

In order to comply with the disclosures of paragraph 8 of IFRS 7, they must present the measurement categories to which the items of the Statement of Financial Position correspond - both consolidated (or individual) and separate - according to Annex P. "Categories of Financial Assets and Liabilities". For assets and liabilities that are measured at fair value, the hierarchies to which these values belong according to the concepts of IFRS 13 shall also be included, without prejudice to the rest of the information to be disclosed about the techniques used and other data on these values that must be reported.

In the separate or individual Financial Statements this information will be complemented by the following annexes:

-Annex A. Detail of public and private securities.

Detailed information will be provided about the items of the Statement of Financial Position linked to the holding of public and private securities. For this purpose, for the 10 main holdings (of public securities and private securities) and those that represent more than 5% of the total of the item, the following will be reported: the identification (the coding of Caja de Valores S.A. will be used), the fair value, its hierarchy level, the book balance, the position without options, the options and the final position.

For the rest of the instruments, the aggregated data will be reported according to the attributes incorporated in the table.

-Annex O. Derivative financial instruments.

The derivative financial instruments entered into, in force at the date of the information, will be described. The average terms will be reported in months, except for the term for settlement of differences which will be in days. The operations will be reported by homogeneous groups, taking into account for this purpose the coincidence in all the required attributes regardless of whether they are active or passive operations.

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IV. On investments and related parties.

It includes the information to be disclosed required by IFRS 3 on business combinations, IFRS 12 on Interests in Other Entities and IAS 24 on Related Parties.

With respect to the separate or individual financial statements, the following annexes must be completed:

-Annex E. Detail of interests in other companies.

For the 10 main interests and for those representing more than 5% of the total of the item, the following must be detailed: the class, unit nominal value of each share, the number of votes to which each share entitles and number of shares. In addition, regarding the issuer, its main activity and, regarding the last financial statement, fiscal year-end date, capital, net equity and result for the year must be recorded. The identification and denomination shall be those corresponding in accordance with the coding of Caja de Valores S.A., failing which, those applicable in the Informative Regime “Deudores del Sistema Financiero” shall be used. Those interests that do not exceed 5% of the total of the item shall be reported grouped under the concept “Otras”.

Interests shall be classified into those made in financial entities, in complementary service companies and in other companies; in turn, each of these categories shall be sub-classified into “controlled” and “associates and joint ventures”

-Annex N. Assistance to related parties.

The assistance provided to related parties shall be declared, with the scope established in the respective rules established on the matter, based on the quality of the debtors, their instrumentation and the preferred guarantees.

V. On Equity and Statement of Cash Flows.

It includes the information about the entity's capital requested in IAS 1 and 32, as well as the data about the calculation of earnings per share of IAS 33.

With respect to these matters, the separate or individual Financial Statements shall be complemented by the following annexes:

-Annex K. Composition of share capital.

The total of the columns of share capital “Issued- outstanding and in treasury-” plus “Pending issuance or distribution”, or the “Assigned” shall match the balance at the close of the quarter/year recorded in the “Share capital” column of the “Statement of Changes in Equity”.

-The supplementary information to the Statement of Cash Flows requested by IAS 7 that does not arise from the statement itself must also be included.

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VI. On non-financial assets.

It includes the information on Property, plant and equipment, Investment Properties, Intangible Assets, Impairment of Value of non-financial assets and Borrowing Costs, in accordance with IAS 16, IAS 40, IAS 38, IAS 36 and IAS 23. It also includes the information on fair values required by IFRS 13 for non-financial assets.

The information on Non-current assets held for sale and on discontinued operations of IFRS 5 shall also be included.

This information shall be complemented, both for consolidated or individual financial statements and for separate ones, by the following annexes:

Annex F. Movement of property, plant and equipment, and of investment properties.
Annex G. Movement of Intangible assets.

In these annexes the movements of property, plant and equipment, investment properties and intangible assets, respectively, shall be shown. In them, in accordance with the breakdown provided in the annexes, the original values at the beginning of the year, the total estimated useful life, the increase or decrease generated, if applicable, by application of the revaluation method (or fair value for Investment Properties), additions, acquisitions made through business combination, disposals, losses and reversals generated as impairment (except for Investment Properties at fair value) and other changes must be recorded. Regarding depreciation, the accumulated amount at the beginning, disposals, the charge for the period and the amount at the close must be recorded.

For those assets for which the application of the revaluation method has been chosen (property, plant and equipment and intangibles), for each class, the name and surname of the independent appraiser who performed the appraisal, revaluation date and, in relation to the revaluation adjustment, the balance at the beginning of the period, the movement occurring during the year and the balance at the close of the year must be reported. Finally, the carrying amount that would have corresponded if the cost model had been used must be recorded.

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VII. On capital management and risk policies.

It includes the information on the entity's policies for the management of its capital required by IAS 1 and on management policies for the different risks arising from its exposures in financial instruments in accordance with the requirements of IFRS 7.

With respect to the disclosures about its exposure to credit risk, entities must make them taking into account the transitional exception established by Communication “A” 6114. That is, the disclosures on expected credit losses shall not be applicable, nor shall the data on the estimation techniques for such expected losses.

The separate and consolidated (or individual) Financial Statements shall be complemented by the following annexes:

-Annex B. Classification of loans and other financings by situation and guarantees received.

It includes the total of the financings included (principal, accrued interest receivable, exchange differences and adjustments) in the rules on “classification of debtors”. Likewise, the guarantees backing them shall be recorded. Those debtors that are not subject to classification because their financings are fully covered with preferred "A" guarantees shall be presented under Normal Situation.

Information must be recorded that allows reconciliation of the amounts included in the annex with respect to the items of the Statement of Financial Position.

-Annex R. Value correction for losses - Provisions for uncollectibility risk.

The balances at the beginning of the fiscal year and the increases and decreases in provisions for uncollectibility risk throughout the annual period shall be recorded.

-Annex C. Concentration of loans and other financings.

The financings -in the terms defined for Annex B.- shall be grouped by magnitude of indebtedness balances.

-Annex D. Breakdown by terms of loans and other financings.

The financings shall be recorded in accordance with the contractual conditions, reporting them in accordance with the remaining terms until their maturity. That is, the total contractual flows must be distributed over the terms recorded in the annex (not only considering accrued interest and other accessories).

The portion of debt that is more than 31 days past due shall be considered overdue debt, recording the remainder as non-overdue debt. For the unused balances of granted agreements, it must be considered that their use and maturity occur within the month.

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-Annex H. Concentration of deposits.

It comprises the principal, exchange differences, accrued interest payable and adjustments corresponding to third-party deposits.

-Annex I. Breakdown of financial liabilities by remaining terms.

The amounts shall be reported according to the contractual conditions of the financial liabilities in accordance with the remaining maturities. That is, the total contractual flows must be distributed over the terms recorded in the annex (not only considering accrued interest and other accessories).

VIII. Other disclosures required by IFRS.

It comprises all information required by IFRS not included in other blocks of supplementary information. It must be shown with a breakdown that allows identification of the various aspects included.

The individual or separate Financial Statements shall be supplemented by the following annex:

-Annex J. Movement of provisions.

In accordance with the established breakdown, the balances of provisions at the beginning of the fiscal year, as well as increases, decreases, whether due to release or applications, and the balance at the end of the fiscal year, must be recorded.

IX. Breakdown of the Income Statement.

It comprises the information requested by paragraphs 20 and 20 A of IFRS 7, as well as a greater breakdown of certain items not included in the Income Statement.

This information is supplemented by Annex Q. Breakdown of Results, which shall be completed for the consolidated (or individual) and separate Financial Statements.

The amount of net gains and losses of the items detailed in the tables below shall be disclosed:

-Measurement of financial assets and liabilities measured at fair value through profit or loss: The net results corresponding to financial assets or financial liabilities designated as such at the time of initial recognition or subsequently in accordance with paragraph 6.7.1 of IFRS 9 and those of financial assets or financial liabilities that have been mandatorily measured at fair value through profit or loss in accordance with IFRS 9 shall be reported separately. For financial liabilities designated at fair value through profit or loss, the amount of gains or losses recognized in Other Comprehensive Income and the amount recognized in profit or loss for the period shall be recorded separately.

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-Interest and adjustments from application of effective interest rate of financial assets and liabilities measured at Amortized cost and at Fair value with changes in OCI: Regarding the table "Interest and adjustments from application of effective interest rate of financial assets measured at fair value with changes in OCI", it is clarified that information is included on investments in equity instruments designated at fair value with changes in Other Comprehensive Income in accordance with paragraph 5.7.5 of IFRS 9 and financial assets measured at fair value with changes in Other Comprehensive Income in accordance with paragraph 4.1.2A of IFRS 9, recording separately the amount of gains or losses recognized in profit or loss for the period and in Other Comprehensive Income.

-Commission income and expenses: the amounts of commission income and expenses (other than the amounts included in determining the effective interest rate) shall be recorded.

X. Additional information required by the BCRA.

The entity shall publish, together with its individual or separate Financial Statements, the following notes and annexes:

X.1. Notes required by the BCRA:

1- Deposit Guarantee Insurance

2- Assets of restricted availability

3- Capital increases subject to authorization

4- Fiduciary Activities

5- Compliance with provisions required by the National Securities Commission

6- Existence of regularization and restructuring plans

7- Accounts that identify compliance with minimum cash

8- Sanctions applied to the financial entity and proceedings initiated by the BCRA

9- Issuance of Obligations

10- Restrictions on profit distribution

11- Capital management and transparency policy on Corporate Governance

X.2. Annexes required by the BCRA:

Annex L. Balances in foreign currency.

The balances in the indicated foreign currencies, converted to national currency, of the asset and liability items shall be recorded -with a breakdown of those originating from the head office and branches in the country from those of branches abroad.

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Annex M. Summary of the Financial Statements of the branches of the local entity located abroad.

The balances of the Assets, Liabilities, Net Equity and Result of the period or fiscal year corresponding to each of the branches located abroad, converted to local currency, shall be recorded.

XI. First-time application.

XI.1. Financial information for the annual period:

The first Financial Statements of an entity presented in accordance with IFRS shall include, at the consolidated (or individual) and separate levels:

three statements of financial position (31.12.18, 31.12.2017 and 31.12.2016),
two statements of profit or loss and Other Comprehensive Income for the period, two statements of cash flows and two statements of changes in equity and the related notes, including comparative information for all statements presented (periods 31.12.2018 and 31.12.2017).

Likewise, they shall present a reconciliation of equity at the transition date (31.12.2016) and of equity and profit or loss for the period at 31.12.2017, in accordance with the accounting standards applicable at the aforementioned dates and in accordance with the IFRS-based accounting framework.

XI.2. Financial information for interim periods:

The interim Financial Statements corresponding to the first period of an entity presented in accordance with IFRS shall include, at the consolidated and separate levels:

three statements of financial position (quarterly period under report, 31.12.2017 and 31.12.2016),
the remaining statements shall be presented taking into account the information required in point XII.

In each interim period, the entity shall include:

(i) a reconciliation of its equity at the end of the interim period corresponding to the previous fiscal year (31.03.2017), (31.06.2017) and (30.09.2017) as applicable, in accordance with the accounting standards applicable at that date, with the equity under the IFRS-based accounting framework at those same dates; and

(ii) a reconciliation of profit or loss for the interim period of the previous accounting fiscal year (for the quarter and accumulated for the year) in accordance with the accounting standards applicable at that date and under the IFRS-based accounting framework. For example, at 30.06.2018 they shall present the reconciliation of profit or loss for the quarter from 01.04.2017 to 30.06.2017 and accumulated from 01.01.2017 to 30.06.2017, according to standards applicable at that date and under the IFRS-based accounting framework.

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For the period ended 31.03.18, they shall additionally present:

(iii) a reconciliation of equity corresponding to the transition date (31.12.2016) and at the end of the last period included in the most recent annual Financial Statements that the entity has presented applying the previous accounting framework and a reconciliation of comprehensive income for the last period in the entity's most recent annual Financial Statements (i.e., both at 31.12.2017).

Additionally, an explanation of the significant adjustments made to the statement of cash flows under the previous accounting framework shall be included.

Special attention shall be paid to compliance with paragraph 33 of IFRS 1 in relation to the entity's presentation of all significant information for the understanding of the interim period presented for the first time.

If errors contained in the information prepared under the previous accounting framework are known, the reconciliations required in points (i) and (ii) shall distinguish the corrections of such errors from changes in accounting policies.

If an entity changes its accounting policies or its use of the exemptions contained in IFRS 1, it shall explain the changes in each interim financial information in accordance with the requirements of that IFRS and update the reconciliations required in points (i) and (ii).

XII. Interim financial information.

Entities shall present interim Financial Statements referring to the close of each of the quarters of the annual accounting period on a consolidated (or individual) and separate basis.

The content of the interim Financial Statements shall be as follows:

A complete set of Financial Statements:

o Statement of Financial Position at the end of the period;

o Statement of Profit or Loss and Other Comprehensive Income for the period;

o Statement of Changes in Equity for the period;

o Statement of Cash Flows for the period;
Explanatory notes in accordance with IAS 34.

The explanatory notes are those detailed in the list of supplementary information in the Minimum Notes section, point XII.

Furthermore, in each quarter they shall complete the following annexes:

Annex A. Detail of public and private securities.

Annex B. Classification of loans and other financing by status and guarantees received.

Annex C. Concentration of loans and other financing.

Annex D. Breakdown by terms of loans and other financing.

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A n e x o
H
.
C o n c e n t r a ció n d e lo s d e p
ó sit o s
.

A n e x o I.
A p e r t u r a d e p a siv o s fin a n cie r o s p o r pla z o s r e m a n e n t e s .

Annex J. Movement of provisions.

Annex L. Balances in foreign currency.

Annex O. Derivative financial instruments.

Annex R. Value correction for losses - Provisions for uncollectibility risk.

The comparative information to be presented shall be that established as minimum in IAS 34.

In that sense, the balances of the Statement of Financial Position corresponding to interim periods shall include comparative information with data at the close of the preceding fiscal year.

The Statement of Income and Other Comprehensive Income for the period accumulated from the beginning of the fiscal year shall be presented comparatively with the same period of the previous fiscal year. Likewise, the Statement of Changes in Equity and Statement of Cash Flows shall be presented.

Additionally, the Statement of Income and Other Comprehensive Income corresponding to the quarter under report shall be presented, comparatively with the same quarter of the previous fiscal year.

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Section 4. Models of Financial Statements and complementary information.

Statement of Financial Position.

Statement of Income.

Statement of Other Comprehensive Income.

Statement of Changes in Equity.

Statement of Cash Flows.

Minimum notes.

Annex A. Detail of public and private securities.

Annex B. Classification of loans and other financings by situation and guarantees received.

Annex C. Concentration of loans and other financings.

Annex D. Breakdown by terms of loans and other financings.

Annex E. Detail of interests in other companies.

Annex F. Movement of property, plant and equipment. Movement of investment properties.

Annex G. Movement of intangible assets.

Annex H. Concentration of deposits.

Annex I. Breakdown of financial liabilities by remaining terms.

Annex J. Movement of provisions.

Annex K. Composition of share capital.

Annex L. Balances in foreign currency.

Annex M. Summary of the Financial Statements of the branches of the local entity located abroad.

Annex N. Assistance to related parties.

Annex O. Derivative financial instruments.

Annex P. Categories of Financial Assets and Liabilities.

Annex Q Breakdown of Income.

Annex R. Value correction for losses - Provisions for uncollectibility risk.

Notes required by the BCRA.

Project of distribution of profits.

Table of correspondence between the items of the Statements of Financial Position and Comprehensive Income with the codes of the Chart of Accounts.

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		Annual Period	Interim
Concepts	Notes	Period 2	Period 1	Period under report	Closing period
ASSETS
Cash and Deposits in Banks
Cash
Financial Institutions and correspondents
BCRA
Other domestic and foreign
Other
Debt securities at fair value through profit or loss
Derivative instruments
Repurchase operations
Other financial assets
Loans and other financing
Non-Financial Public Sector
B.C.R.A.
Other financial institutions
Non-Financial Private Sector and Residents abroad
Other Debt Securities
Financial assets pledged as collateral
Current income tax assets
Investments in Equity Instruments
Investment in subsidiaries, associates and joint ventures
Property, plant and equipment
Intangible assets
Deferred income tax assets
Other non-financial assets
Non-current assets held for sale
TOTAL ASSETS

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Annual Period Interim
Concepts Notes Period
2
Period
1
Period under report
Period closing
LIABILITIES
Deposits
Non-Financial Public Sector
Financial Sector
Non-Financial Private Sector and Residents abroad Liabilities at fair value through profit or loss Derivative instruments Repurchase operations Other financial liabilities Financings received from BCRA and other financial institutions Negotiable obligations issued Income tax liability rriente Subordinated negotiable obligations Provisions Deferred income tax liabi- lity Other non-financial liabilities TOTAL LIABILITIES EQUITY Share capital Uncapitalized contributions Capital adjustments Retained earnings Unappropriated results Other accumulated comprehensive income Result for the year Equity attributable to owners of the parent (*) Equity attributable to non-controlling interests TOTAL EQUITY

[*] Total Equity for individual or separate Financial Statements.

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Income Statement

Concepts	Annual Period			Interim period
	Notes	Period 2	Period 1	Quarter under report Period 2	Accumulated since beginning of Period 2	Quarter under report Period 1	Accumulated since beginning of Period 1
Interest income
Interest expenses
Net interest result
Fee income
Fee expenses
Net fee result
Net result from measurement of financial instruments at fair value with changes in results
Result from derecognition of assets measured at amortized cost
Foreign exchange and gold quotation difference
Other operating income
Bad debt charge
Net operating income
Employee benefits
Administrative expenses
Depreciation and impairment of assets
Other operating expenses
Operating result
Result from associates and joint ventures (*)
Result before tax from continuing operations
Income tax from continuing operations
Net result from continuing operations
Result from discontinued operations
Income tax from discontinued operations
Net result for the period

[*] Result from subsidiaries, associates and joint ventures for individual or separate Financial Statements.

B.C.R.A.
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B.C.R.A.

Statement of Income

Earnings per Share

Concept	Balance at the end of period 2	Balance at the end of period 1
NUMERATOR
Net profit attributable to Shareholders of the Controlling Entity
PLUS: Dilutive effects inherent to potential ordinary shares
Net profit attributable to Shareholders of the Controlling Entity adjusted for the effect of dilution
DENOMINATOR
Weighted average of ordinary shares outstanding during the year
PLUS: Weighted average of the number of additional ordinary shares with dilutive effects.
Weighted average of ordinary shares outstanding during the year adjusted for the effect of dilution

Basic earnings per share
Diluted earnings per share

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B.C.R.A.

Statement of Other Comprehensive Income

Concept	Year		Interim
	Period 2	Period 1	Quarter under report Period 2	Accumulated since the beginning of Period 2	Quarter under report Period 1	Accumulated since the beginning of Period 1
Net result for the period
Components of Other Comprehensive Income that will not be reclassified to profit or loss
Revaluation of property, plant and equipment and intangibles
Revaluations of the period of property, plant and equipment and intangibles
Impairments of the period
Income tax
Post-employment defined benefit plans
Accumulated actuarial gains or losses for post-employment defined benefit plans
Return on plan assets
Income tax
Gains or losses on equity instruments at fair value through OCI (Paragraphs 5.7.5 of IFRS 9)
Profit or loss for the period on equity instruments at fair value through OCI
Profit or loss for the period on hedging instruments at fair value through OCI
Income tax
Gains or losses on hedging instruments - Cash flow hedges
Profit or loss for the period on hedging instruments
Income tax

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B.C.R.A.

Statement of Other Comprehensive Income

Concept	Fiscal year	Fiscal year	Fiscal year	Interim	Interim	Interim	Interim
	Notes	Period 2	Period 1	Quarter under report Period 2	Accumulated since the beginning of Period 2	Quarter under report Period 1	Accumulated since the beginning of Period 1
Changes in the own credit risk of financial liabilities at fair value
Profit or loss for the period on changes in the own credit risk of financial liabilities at fair value
Income tax
Other Comprehensive Income
Other Comprehensive Income for the period
Income tax
Share of Other Comprehensive Income of associates and joint ventures accounted for using the equity method
Profit or loss for the period on the share of Other Comprehensive Income of associates and joint ventures accounted for using the equity method
Income tax
Total Other Comprehensive Income that will not be reclassified to profit or loss

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B.C.R.A.

Statement of Other Comprehensive Income

Interim
Period
Concept
Notes
Period
2
Period
1
Quarter under report
Period 2
Accumulated from beginning of
Period 2
Quarter under report
Period 1
Accumulated from beginning of
Period 1
Components of Other Comprehensive Income that will be reclassified to profit or loss for the period Exchange difference from conversion of Financial Statements Exchange difference for the period Reclassification adjustment for the period Income tax Gains or losses on hedging instruments - Cash flow hedges Result for the period of the hedging instrument Decrease due to initial recognition of non-financial assets or liabilities Reclassification adjustment for the period Income tax Gains or losses on hedging instruments - Hedges of net investments in foreign operations Result for the period of the hedging instrument Reclassification adjustment for the period Income tax Gains or losses on financial instruments at fair value with changes in OCI (Point 4.1 .2a of IFRS 9) Result for the period on financial instruments at fair value with changes in OCI Reclassification adjustment for the period Income tax

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B.C.R.A.

Statement of Other Comprehensive Income

Concept	Fiscal year	Fiscal year	Fiscal year	Interim	Interim	Interim	Interim
	Notes	Period 2	Period 1	Quarter under report Period 2	Accumulated from beginning of Period 2	Quarter under report Period 1	Accumulated from beginning of Period 1
Other Comprehensive Income
Other Comprehensive Income for the period
Reclassification adjustment for the period
Income tax
Share of Other Comprehensive Income of associates and joint ventures accounted for using the equity method
Result for the period from the share of Other Comprehensive Income of associates and joint ventures accounted for using the equity method
Reclassification adjustment for the period
Income tax
Total Other Comprehensive Income to be reclassified to profit or loss for the period
Total Other Comprehensive Income
Total comprehensive income
Total comprehensive income attributable to owners of the parent
Total comprehensive income attributable to non-controlling interests

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INFORMATIVE REGIME - FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (R. I . – P. )

Statement of Changes in Equity

MOVEMENTS	Share Capital	Uncapitalized contributions	Other Comprehensive Income	Retained earnings reserve	Total equity of controlling interests (Period X)	Total equity of non-controlling interests (Period X)	Total equity
	Outstanding	Held	Share premium	Other	Equity adjustments	Accum. exchange diff. from conversion of Fin. Stmts.	Revaluation of PPE and Intang.	Accum. gains or losses from Hedging Instr.	Accum. gains or losses from Fin. Instr. at FVOCI	Other	Legal	Other	Unapprop. Ret. Earn.
Balances at the beginning of the fiscal year
Retroactive adjustments and restatements
Adjusted balance at the beginning of the fiscal year
Total comprehensive income for the period
- Net income for the period
- Other Comprehensive Income for the period
- Distribution of Unapprop. Ret. Earn. approved by the Shareholders' Meeting of (*)
Legal reserve
Cash dividends
Stock dividends
Other

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B.C.R.A.

Statement of Changes in Equity

Share Capital
Uncapitalized contributions
Other Comprehensive Income
Reserve for retained earnings
MOVEMENTS
Note
In ci rcula tion
Held portfolio
Premiums on issue of shares
Other
Adjustments to
Equity
Diff. of change accum. for convers. of Fin.
Assets
Revaluation of PPE and
Intang.
Gains or losses accum. for
Hedging
Instr.
Gains or losses accum for
Fin.
Instr. at
FVOCI
Other
Legal Other
Inc.
Not
Assig
Total SE of interests iones controlling oras
(Period
X)
Total SE of interests non- controlling oras
(Period
X)
Total
SE
-
Subscription of sh. approved by
Shareh.
Meeting or increase of assigned capital
-
Capitalizations or increases of capital approved by Shareholders' Meeting - Capitalization of contributions i rrevocable - Irrevocable contributions for future capital increases received during the fiscal year - Release of reserves - Absorption of accumulated losses approved by Shareholders' Meeting - Purchases and sales of own shares own - Transactions with equity instruments of own capital - Other movements Balances at the close of the period/fiscal year

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Concepts	Notes	Period 2	Period 1
CASH FLOWS FROM OPERATING ACTIVITIES

Income for the period before Income Tax

Adjustments to obtain cash flows from operating activities:
Amortizations and impairments
Bad debt expense
Other adjustments

Net increases / decreases from operating assets:
Debt securities at fair value through profit or loss
Derivative instruments
Repurchase agreements
Loans and other financing
Non-Financial Public Sector
Other Financial Entities
Non-Financial Private Sector and Residents Abroad
Other Debt Securities
Financial assets pledged as collateral
Investments in Equity Instruments
Other assets

Net increases / decreases from operating liabilities:
Deposits
Non-Financial Public Sector
Financial Sector
Private Non-Financial Sector and Residents Abroad
Liabilities at fair value through profit or loss
Derivative instruments
Repurchase agreements
Other liabilities

Collections / payments for Income Tax

TOTAL OPERATING ACTIVITIES (A)

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Concepts	Notes	Period 2	Period 1
CASH FLOWS FROM INVESTING ACTIVITIES
Payments:
Purchase of PPE, intangible assets and other assets
Purchase of liability or equity instruments issued by other entities
Obtaining control of subsidiaries or other businesses
Other payments related to investing activities
…
Collections:
Sale of PPE, intangible assets and other assets
Sale and redemption of liability or equity instruments issued by other entities
Loss of control of subsidiaries or other businesses
Other payments related to investing activities
…
TOTAL INVESTING ACTIVITIES (B)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments:
Dividends
Acquisition or redemption of own equity instruments
Non-subordinated negotiable obligations
Central Bank of the Argentine Republic
Financings from local financial institutions
Subordinated obligations
Changes in the participation of subsidiaries that do not result in loss of control
Other payments related to financing activities
…
Collections:
Issuance of own equity instruments
Non-subordinated negotiable obligations
Central Bank of the Argentine Republic
Financings from local financial institutions
Changes in the participation of subsidiaries that do not result in loss of control
Subordinated obligations
Other collections related to financing activities
…
TOTAL FINANCING ACTIVITIES (C)
EFFECT OF EXCHANGE RATE VARIATIONS (D)
TOTAL VARIATION IN CASH FLOWS
NET INCREASE/(DECREASE) IN CASH AND EQUIVALENTS (A+B+C+D)
CASH AND EQUIVALENTS AT THE BEGINNING OF THE YEAR
CASH AND EQUIVALENTS AT THE END OF THE YEAR

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Note	Information to be disclosed	Reference in IFRS
I	On accounting bases and criteria
I. 1	Information of the entity	IAS 1.138 IAS 10.17
I. 2	Date of authorization of the Financial Statements	IAS 10.17
I. 3	Update of conditions existing at the end of the reporting period	IAS 10.19,20
I. 4	Bases of preparation of the Financial Statements	IAS 1.51 (d),( e)
	Summary of significant accounting policies	IAS 1.112(a) and 117(a),(b)
	Consolidation criteria	IFRS 10
	Accounting judgments and estimates	IAS 1.122
	Changes in accounting policies	IAS 8.29 / IAS 8.49
	Changes in accounting estimates	IAS 8 39,40
	First-time application of an IFRS	IAS 8.28
	Impact of an IFRS issued not applied, not entered into force	IAS 8.30,31
	Causes of uncertainty in estimates	IAS 1.125 / IAS 1.129
	Correction of errors of previous years	IAS 8.49
	Events after the reporting period	IAS 10.8 / IAS 10.21
I.5	Differences with IFRS	Impairment IFRS 9 5.5

II	On Separate Financial Statements
II.1	Reason why Separate Financial Statements are prepared	IAS 27.17 a.
II.2	Information on investments in subsidiaries, associates and joint ventures	IAS 27.17 b.
II.3	Description of the method used for its measurement	IAS 27.17 c.

III	Financial assets and financial liabilities
III.1	Categories of financial assets and financial liabilities
	Financial assets and liabilities designated at fair value	IFRS 7. 8
	Financial assets at fair value through profit or loss	IFRS 7. 9, 11
	Financial liabilities at fair value through profit or loss	IFRS 7. 10, 10A, 11
	Investments in equity instruments designated at fair value through OCI	IFRS 7.11A, 11B
	Reclassification of financial assets	IFRS 7. 12B, 12C, 12D
III.2	Fair value measurement	IFRS 13.93 a,b and IFRS 7 25 to 30

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Note	Information to be disclosed	Reference in IFRS
III.3	Information on financial assets and liabilities measured at fair value in the Statement of Financial Position	IFRS 13.93
	Transfers between level 1 and 2	IFRS 13.93 c
	Information on financial assets and liabilities measured at fair value of level 2 and 3	IFRS 13.93 d
	Reconciliation of opening and closing balances of financial assets and liabilities at fair value of level 3	IFRS 13.93 e
	Other information on financial assets and liabilities at fair value of level 3	IFRS 13.93 f/ h
	Policies for determining transfers	IFRS 13.93 c
III.4	Information on financial assets and liabilities not measured at fair value in the Statement of Financial Position	IFRS 13.97 and IFRS 7 25 to 30
III.5	Financial liabilities measured at fair value with credit enhancement	IFRS 13.98
III.6	Offsetting of financial assets and liabilities.	IFRS 7. 13A -13F
III.7	Collateral
	Financial assets pledged as collateral	IFRS 7.14
	Collateral received	IFRS 7.15
III.8	Credit losses of financial assets at fair value through OCI	IFRS 7. 16A
III.9	Compound financial instruments with multiple embedded derivatives	IFRS 7. 17
III.10	Defaults and other breaches by the entity	IFRS 7. 18,19
III.11	Hedge Accounting	IFRS 7. 21A- 24G
III.12	Transfers of financial assets	IFRS 7.42 A/H
	- Financial assets that are not derecognised	IFRS 7. 42D
	- Financial assets transferred with continuing involvement	IFRS 7. 42E
	- Additional information	IFRS 7. 42H
III.13	Derivative financial instruments
III.14	Analysis of financial assets to be recovered and financial liabilities to be settled	IAS 1.61
III.15	Analysis of remaining maturities of financial assets and financial liabilities

IV	On interests and related parties
IV.1	Business combinations	IFRS 3 Item 59 to 63 (B64 A B67)
	Detail of information of the acquiree for business combinations occurring during the period	IFRS 3 Item B64 a) to q)

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Note	Information to be disclosed	Reference in IFRS
	Insignificant combinations reported in aggregate form	IFRS 3 Item B65 shall disclose B64 a) to q)
	Business combination occurring between year-end and prior to authorization for issue	IFRS 3 Item B66
	Information to be disclosed on adjustments recognized in the period on business combinations of the period or previous periods	IFRS 3 Item B67
IV.2	Interests in other companies:
	Closing date of subsidiary different from the reporting entity's date	IFRS 12. 11
	Significant judgements and assumptions to determine interests in other companies	IFRS 12.7-9B
	Interests in Subsidiaries
	Information on the interest that non-controlling interests have in the activities and cash flows of the group	IFRS 12.12
	The nature and extent of significant restrictions	IFRS 12.13
	Risks associated with interests in consolidated structured entities	IFRS 12.14-17
	Changes in interests in subsidiaries	IFRS 12.18-19
	Interests in joint arrangements and associates
	Nature, extent and financial effects of the entity's interests	IFRS 12.21, 21A, 22
	Risks associated with interests in joint ventures or associates	IFRS 12.23
IV.3	Summarized financial information of subsidiaries, associates and joint ventures	IFRS 12.12g, 21bii and 21c
IV.4	Interests in unconsolidated structured entities
	Information on interests in unconsolidated structured entities	IFRS 12.24-31
IV.5	Related parties
	Relationships with the parent and subsidiaries	IAS 24.13
	Key management personnel compensation	IAS 24.17
	Transactions and outstanding balances with related parties	IAS 24.18,19-24
	Provision of key management personnel services by a separate management entity	IAS 24.18A
	Government-related entities	IAS 24.25-27

V	On Equity and Statement of Cash Flows
V.1	Share capital. Supplementary disclosures to Annex K	IAS 1.79 to 80
	Treasury shares	IAS 32

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Note	Information to be disclosed	IFRS Reference
V.2	Earnings per share	IAS 33. 70 to 73a
V.3	Reclassification of financial liability as equity instrument	IAS 1.80 A
V.4	Statement of Cash Flows
	Changes in ownership interests in subsidiaries and other businesses	IAS 7.40
	Non-monetary investing and financing transactions	IAS 7.43
	Components of cash and cash equivalents	IAS 7.45 to 47
	Other information on cash flows	IAS 7.48 to 52

VI	On non-financial assets
VI.1	Investment properties
	Fair value and cost models	IAS 40 Item 75
	Fair value model-Reconciliation of IP at beginning and end of year	IAS 40 Item 76,77,78
	Cost model -Reconciliation of IP at beginning and end of year	IAS 40 Item 79
VI.2	Property, plant and equipment	IAS 16
	General information on bases and measurements PPE classes	IAS 16 Para.73 a) to d)
	Reconciliation between amounts at the beginning and amounts at the end of the period	IAS 16 Para. 73 d) and e)
	Assets pledged as security or under construction	IAS 16 Para.74
	Disclosure on depreciation methods and useful lives	IAS 16 Para.75
	Information on revalued assets	IAS 16 Para.77
	Items of Property, plant and equipment that suffered impairment under IAS 36	IAS 16 Para. 78
	Other relevant information	IAS 16 Para. 79
VI.3	Intangible Assets	IAS 38
	Classes of Intangible Assets	IAS 38 118 (a) (b) (d)
	Reconciliation between carrying amounts at the beginning and end of the period	IAS 38 118 (c) (e)
	Assets that have suffered impairment losses	IAS 38 Para. 120
	Nature and effect of changes in estimates	IAS 38 Para. 121
	Assets with indefinite useful lives	IAS 38 Para. 122,123
	Intangible assets measured subsequently under the revaluation model	IAS 38 Para. 124
VI.4	Borrowing costs	IAS 23.26
VI.5	Impairment of non-financial assets	IAS 36
	Movement for each class of asset	IAS 36 Para.126
	Segment information (subject to segment information presentation IFRS 8)	IAS 36 Para.129

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Note	Information to be disclosed	Reference in IFRS
	Disclosure on individual assets or groups of assets that suffered impairment losses or reversals	IAS 36 Para.130
	Information on aggregate of losses not disclosed in paragraph 130	IAS 36 Para.131
	Goodwill not distributed	IAS 36 Para.133
	Information for each CGU or group of CGUs when the carrying amount of the goodwill or of the intangible assets with indefinite useful lives, which have been attributed to these units, is significant compared with the total goodwill or intangible assets with indefinite useful lives	IAS 36 Para.134
	Information for each CGU or group of CGUs when the carrying amount of the goodwill or of the intangible assets with indefinite useful lives has been allocated among multiple CGUs and the amount so allocated is not significant compared with the total amount of the goodwill or of the intangible assets with indefinite useful lives of the entity.	IAS 36 Para.135
VI.6	Non-current assets held for sale and discontinued operations	IFRS 5.30 to 42
	Breakdown of the amount disclosed in the statement of comprehensive income by discontinued operations	IFRS 5.33
	Adjustments in the current period to the amounts recognized for discontinued operations	IFRS 5.35
	Commitment to a plan of sale involving loss of control of a subsidiary that is a group of assets	IFRS 5.36A
	Major classes of assets and liabilities classified as held for sale	IFRS 5.38
	Additional information on assets and liabilities classified as held for sale	IFRS 5.41
	Other additional information	IFRS 5.42
VI.7	Information on non-financial assets measured at fair value in the Statement of Financial Position	IFRS 13.93
	Transfers between level 1 and 2
	Information on non-financial assets measured at fair value of level 2 and 3
	Reconciliation of opening and closing balances of non-financial assets at fair value of level 3
	Other information on non-financial assets at fair value of level 3
	Policies for determining transfers
	Information on non-financial assets not measured at fair value in the Statement of Financial Position	IFRS 13.97

VII	On risks and corporate governance
VII.1	Objectives, policies and processes for managing capital	IAS 1.134

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Note	Information to be disclosed	Reference in IFRS
VII.2	Nature and extent of risks arising from financial instruments
	- Credit risk:	IFRS 7. 35A - 38
	o Note with qualitative information: exposures, objectives, policies and processes for management and methods for measuring it	IFRS 7.35B, 35E, 35F
	o Reconciliation between opening and closing balance of the loss allowance	IFRS 7.35 H
	o Significant changes in the gross carrying amount	IFRS 7.35 I
	o Modifications of contractual cash flows	IFRS 7.35 J
	o Effect of collateral guarantees and other credit enhancements	IFRS 7.35 K
	o Contractual amounts outstanding cancelled during the period and for which enforcement activities continue	IFRS 7.35 L
	o Exposure to credit risk and concentrations	IFRS 7.35 M
	o Financial instruments to which impairment does not apply
	o Collateral guarantees and other credit enhancements obtained
	- Liquidity risk	IFRS 7. 39
	o Analysis of remaining contractual maturities	IFRS 7.39 a and b
	o Liquidity risk management	IFRS 7.39 c
	- Market risk	IFRS 7. 40-42
	o Sensitivity analysis and other information	IFRS 7.40 a/41.42
	o Explanation of the method	IFRS 7.40 b,c/41 a,b

VIII	Other disclosures required by IFRS
VIII.1	Segment information	IFRS 8
	Information about each of the operating segments	IFRS 8.11 to 15
	Information about "other segments"	IFRS 8.11 to 15
	Nature and financial effects of operating activities	IFRS 8.20 to 21
	General information about operating segments	IFRS 8.22
	Measurement of total assets and liabilities for each segment, if these amounts are regularly provided to the chief operating decision maker	IFRS 8.23 and IFRS 8.27
	Additional information in the note on measurement of total assets and liabilities for each segment	IFRS 8.24
	Reconciliation of segment information	IFRS 8.28
	Restatement of previously presented information	IFRS 8.29 to 30
	Information about products and services	IFRS 8.32
	Information about geographical areas	IFRS 8.33
	Information about major customers	IFRS 8.34

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Note	Information to be disclosed	Reference in IFRS
VIII.2	Revenue from Contracts with Customers	IFRS 15
	Contracts with Customers	IFRS 15 Item 113 a) and b)
	Disaggregation of revenue from ordinary activities	IFRS 15 Item 114 and 115
	Contract balances	IFRS 15 Items 116 a), b) and c); 117; 118 a) to e)
	Performance obligations	IFRS 15 Item 119 a) to e)
	Transaction price allocated to remaining performance obligations	IFRS 15 Item 120 to 122
	Significant judgments in applying this Standard	IFRS 15 Item 123
	Determination of the timing of satisfaction of performance obligations	IFRS 15 Items 124 and 125
	Determination of the transaction price and the amounts allocated to performance obligations	IFRS 15 Item 126 a) to d)
	Assets recognized from the costs to obtain or fulfill a contract with a customer	IFRS 15 Para. 127 and 128
	Practical expedients	IFRS 15 Para. 129
VIII.3	Leases	IAS 17
	Information to be disclosed by the Lessee:
	Finance Lease	IAS 17 Para. 31 and 32
	Operating Lease	IAS 17 Para. 35
	Information to be disclosed by the Lessor:
	Finance Lease	IAS 17 Para. 47 and 48
	Operating Lease	IAS 17 Para. 56 and 57
VIII.4	Employee benefits
	Post-employment benefit defined contribution plans: Amount recognized as expense	IAS 19 Para. 53
	Defined benefits	IAS 19.135 to 139
	Fair value of the entity's own transferable financial instruments held as plan assets	IAS 19.143
	Significant actuarial assumptions used to determine the present value of the defined benefit obligation	IAS 19.144
	Amount, timing and uncertainty of future cash flows	IAS 19.145 to 147
	Multi-employer defined benefit plan	IAS 19.148
	Defined benefit plans that share risks between entities under common control	IAS 19.149
VIII.5	Provisions	IAS 37
	Detail of information for each type of provision	IAS 37 Para. 84 and 85, 87, 88, 92
	Nature of the contingent liability	IAS 37 Para. 86, 91, 92

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Note	Information to be disclosed	IFRS reference
	Description of contingent assets when economic benefits are probable	IAS 37 Para. 89, 90, 91, 92
	Commitments and contingent assets and liabilities	IAS 1.114 / IAS 37.86
VIII.6	Information to be Disclosed on Government Grants	IAS 20.39
VIII.7	Deferred tax
	Main components of deferred tax	IAS 12 Para. 79 to 81
	Amount and nature of deferred tax when conditions a) and b) apply	IAS 12 Para. 82
	Potential consequences in IG for payment of dividends	IAS 12 Item 82A
	Characteristics of the tax system under evaluation item 82A	IAS 12 Items 87A to 87C
	Contingent Liabilities and Assets	IAS 12 Item 88
	Income taxes and presumed minimum income	IAS 12 / IAS 1.90
VIII.8	Other information to be disclosed

IX.	Breakdown of the Income Statement
	Detail of income and expenses	IFRS 7. 20 / IFRS 7.20.A

X.	Additional information required by the BCRA
	Deposit Guarantee Insurance	Note required by BCRA
	Assets of restricted availability	Note required by BCRA
	Capital increases subject to authorization	Note required by BCRA
	Fiduciary Activities	Note required by BCRA
	Compliance with provisions required by the National Securities Commission	Note required by BCRA
	Existence of regularization and restructuring plans	Note required by BCRA
	Accounts that identify compliance with minimum cash requirements	Note required by BCRA
	Sanctions applied to the financial institution and proceedings initiated by the BCRA	Note required by BCRA
	Issuance of obligations	Note required by BCRA
	Restrictions on the distribution of profits	Note required by BCRA
	Capital management and transparency policy on Corporate Governance	Note required by BCRA

XI	First-time application
	Explanation of the transition to the IFRS-based accounting framework	IFRS 1

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Note	Information to be disclosed	Reference in IFRS
	Application of the mandatory exceptions and optional exemptions provided for in IFRS 1	IFRS 1
	Requirements for business combinations upon application of IFRS 1	IFRS 1/ Appendix C
	Reconciliation of balances with the accounting framework for convergence towards IFRS	IFRS 1.24 to 28
	Significant adjustments to the Statement of Cash Flows	IFRS 1 25
	Reconciliation of Equity at the end of the interim period, according to previous BCRA accounting standards comparable with equity under IFRS	IFRS 1 32 a) i)
	Reconciliation of total Comprehensive Income under IFRS for that interim period comparable	IFRS 1 32 a) ii)

XII	Interim financial information
	Significant events and transactions to be reported	IAS 34 Item 15, 15A, 15B and 15C
	Relevant information, when it was not reported in another statement or note	IAS 34 Item 16A a) to f)
	Segment information	IAS 34 Item 16A g)
	Other information	IAS 34 Item 16A h) to k)
	Interim financial report on compliance with this Standard	IAS 34 Item 19
	Statement of Financial Position	IAS 34 Item 20 (a)
	Statement of Income for the period and Other Comprehensive Income	IAS 34 Item 20 (b)
	Statement of Changes in Equity	IAS 34 Item 20 (c)
	Statement of Cash Flows	IAS 34 Item 20 (d)
	Note for change in significant estimate last annual quarter - Annual financial statement	IAS 34 Item 26
	Change in accounting policies affecting interim statements	IFRS 1 32 c)

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REPORTING REGIME - FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (R. I . – P. )

Annex A. Detail of public and private securities

Concept	HOLDING				POSITION
	Fair value	Fair value level	Book balance (Period 2)	Book balance (Period 1)	Position without options	Options	Final Position
DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS
Domestic
Public securities
….
Others
BCRA Bills
….
Others
BCRA Notes
….
Others
Private securities
….
Others
Foreign
Public securities
….
Other
Private securities
….
Other

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Annex A. Detail of public and private securities

Concept	HOLDING				POSITION
	Fair value	Fair value level	Book balance (Period 2)	Book balance (Period 1)	Position without options	Options	Final Position
OTHER DEBT SECURITIES
Measured at fair value with changes in OCI
Domestic
Public securities
….
Other
BCRA Bills
….
Other
BCRA Notes
….
Other
Private securities
….
Other
Foreign
Public securities
….
Other
Private securities
….
Other

B.C.R.A.
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Annex A. Detail of public and private securities

		HOLDING					POSITION
Description	Identification	Fair value	Fair value level	Book value (Period 2)	Book value (Period 1)	Position without options	Options	Final Position
Measurement at amortized cost
From the Country
Public Securities
….
Others
BCRA Bills
….
Others
BCRA Notes
….
Others
Private Securities
….
Other
Foreign
Public securities
….
Other
Private securities
….
Other

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Annex A. Detail of public and private securities

HOLDING
POSITION

Concept	Identification	Fair value	Fair value level	Book balance (Period 2)	Book balance (Period 1)	Position without options	Options	Final Position
EQUITY INSTRUMENTS
Measured at fair value with changes in results
Domestic
…
Foreign
…
Measured at fair value with changes in ORI
Domestic
…
Foreign
…

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Concept Period 2 Period 1
COMMERCIAL PORTFOLIO
In normal situation
With preferred guarantees and counter-guarantees "A" With preferred guarantees and counter-guarantees "B" Without preferred guarantees or counter-guarantees With special monitoring Under observation With preferred guarantees and counter-guarantees "A" With preferred guarantees and counter-guarantees "B" Without preferred guarantees or counter-guarantees In negotiation or with refinancing agreements With preferred guarantees and counter-guarantees "A" With preferred guarantees and counter-guarantees "B" Without preferred guarantees or counter-guarantees With problems With preferred guarantees and counter-guarantees "A" With guarantees and counter-guarantees "B" Without preferred guarantees or counter-guarantees With high risk of insolvency With preferred guarantees and counter-guarantees "A" With preferred guarantees and counter-guarantees "B" Without preferred guarantees or counter-guarantees Irrecoverable With preferred guarantees and counter-guarantees "A" With preferred guarantees and counter-guarantees "B" Without preferred guarantees or counter-guarantees Irrecoverable by technical disposal With preferred guarantees and counter-guarantees "A" With preferred guarantees and counter-guarantees "B" Without preferred guarantees or counter-guarantees TOTAL

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Concept	Period 2	Period 1
CONSUMER AND HOUSING PORTFOLIO

Normal compliance
With preferred guarantees and counter-guarantees "A"
With preferred guarantees and counter-guarantees "B"
Without preferred guarantees or counter-guarantees
Low risk
With preferred guarantees and counter-guarantees "A"
With preferred guarantees and counter-guarantees "B"
Without preferred guarantees or counter-guarantees
Medium risk
With preferred guarantees and counter-guarantees "A"
With preferred guarantees and counter-guarantees "B"
Without preferred guarantees or counter-guarantees
High risk
With preferred guarantees and counter-guarantees "A"
With preferred guarantees and counter-guarantees "B"
Without preferred guarantees or counter-guarantees
Unrecoverable
With preferred guarantees and counter-guarantees "A"
With preferred guarantees and counter-guarantees "B"
Without preferred guarantees or counter-guarantees
Unrecoverable by technical provision
With preferred guarantees and counter-guarantees "A"
With preferred guarantees and counter-guarantees "B"
Without preferred guarantees or counter-guarantees
TOTAL
GRAND TOTAL

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Annex C. Concentration of loans and other financings

	FINANCINGS
	Period 2		Period 1
Number of customers	Debt Balance	% of total portfolio	Debt Balance	% of total portfolio
10 largest customers
50 next largest customers
100 next largest customers
Remaining customers
TOTAL

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Annex D. Breakdown by terms of loans and other financings

	Terms remaining until maturity
Concept	Non-performing portfolio	1 month	3 months	6 months	12 months	24 months	more than 24 months	Total
Non-Financial Public Sector
B.C.R.A.
Financial Sector
Non-financial Private Sector and residents abroad
TOTAL

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Annex E. Detail of investments in other companies

	Concept	Shares and/or Quotas				Information on the issuer
Identification	Name	Class	Unit Nominal Value	Votes per share	Quantity	Main activity	Data from the last Financial Statement
							Fiscal year closing date	Capital	Net equity	Income for the year
	INVESTMENTS IN FINANCIAL ENTITIES
	Controlled
	- In the country
	….
	Other
	- Abroad
	….
	Other
	Associates and joint ventures
	- In the country
	….
	Other
	- Abroad
	….
	Other
	INVESTMENTS IN COMPLEMENTARY SERVICE COMPANIES
	Controlled
	- In the country
	….
	Other
	- Abroad
	….
	Other

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Annex E. Detail of interests in other companies

Concept
Shares and/or Quotas
Information on the issuer
Data from the last Financial Statement
Identif ication
Name
Class
Value
Nominal unit
Votes per share
Quantity
Amount
(Period 2)
Amount
(Period 1)
Activity main
Date closing fiscal year
Capital
Net equity
Income for the year
Associates and joint ventures
-
In the country
….
Other
-
Abroad
….
Other
INTERESTS IN OTHER
COMPANIES
Controlled
-
In the country
….
Other
-
Abroad
….
Other
Associates and joint ventures
-
In the country
….
Other
-
Abroad
….
Other

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Annex F.
Movement of property, plant and equipment

Concept	Revaluation		Impairment			Depreciation
	Increase	Decrease	Losses	Reversals	Accumulated	Disposal	Of the period	At closing
Measurement at cost
- Real estate
- Furniture and Fixtures
- Machinery and equipment
- Vehicles
- Real estate acquired through finance leases
- Furniture acquired through finance leases
- Miscellaneous
- Work in progress
Revaluation model
- Real estate
- Furniture and Fixtures
- Machinery and equipment
- Vehicles
- Miscellaneous
TOTAL PROPERTY, PLANT AND EQUIPMENT

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Annex F. Movement of property, plant and equipment

REVALUATION TABLE OF PROPERTY, PLANT AND EQUIPMENT

Detail of Classes	Revaluation Adjustment - Accumulated ORI
	Balance at the beginning of the period	Change for the period	Balance at the end of the period




TOTALS

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Annex F. Movement of investment properties

Concept	Impairment			Depreciation
	Losses	Reversals	Accumulated	Disposal	For the period	At closing
Measurement at cost
Leased real estate
Other investment properties
Measurement at fair value
Leased real estate
Other investment properties
TOTAL INVESTMENT PROPERTIES

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Annex G. Movement of intangible assets

Concept	Revaluation			Impairment		Depreciation
	Increase	Decrease	Additions	Losses	Reversals	Accumulated	Disposal	For the period	At closing
Measurement at cost
Goodwill-Business combination
Trademarks
Licenses
Intangible assets acquired through finance leases
Other intangible assets
Revaluation Model
Goodwill-Business combination
Trademarks
Licenses
Intangible assets acquired through finance leases
Other intangible assets
TOTAL INTANGIBLE ASSETS

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Annex G. Movement of intangible assets

TABLE OF REVALUATION OF INTANGIBLE ASSETS

accumulated

Detail of Classes	Revaluation Adjustment - ORI
	Balance at the beginning of the period	Change of the period	Balance at the end of the period



TOTALS

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Annex H. Concentration of deposits

	DEPOSITS
	Period 2		Period 1
Number of customers	Placement Balance	% of total portfolio	Placement Balance	% of total portfolio
10 largest customers
50 next largest customers
100 next largest customers
Rest of customers
TOTAL

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Annex I. Breakdown of financial liabilities by remaining terms

	Terms remaining until maturity
Concepts	1 month	3 months	6 months	12 months	24 months	more than 24 months	Total
Deposits
Non-Financial Public Sector
Financial Sector
Non-Financial Private Sector and Residents abroad
Liabilities at fair value with changes in results
Derivative instruments
Repo operations
Central Bank of the Argentine Republic
Other financial entities
Other financial liabilities
Financings received from the BCRA and other financial institutions
Negotiable obligations issued
Subordinated negotiable obligations
TOTAL

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Annex J. Movement of provisions

Concepts	Decreases
	Releases	Applications
OF LIABILITIES
Provisions for contingent commitments
For administrative, disciplinary and criminal sanctions
Contingencies with the BCRA
Provisions for restructuring
Provisions for onerous contracts
Provisions for decommissioning, restoration and rehabilitation costs
Provisions for post-employment defined benefit plans
Provisions for termination benefits
Other
TOTAL PROVISIONS

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Annex K. Composition of share capital

Shares
Share capital
Issued
Class (1)
Quantity
Value
Nominal per share
Votes per share
In ci rculation
In portfolio
(2)
Pending of issuance or distribution
Assigned
Integrated
No integrated
TOTAL

[1] In the case of preferred shares, their special issuance conditions regarding dividends, redemption values, etc., must be indicated.

[2] The date and reasons for the acquisition must be clarified.

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Annex L. Balances in foreign currency

Concepts	Period 2 (by currency)
	Dollar	Euro	Real	Others
ASSETS
Cash and Deposits in Banks
Debt securities at fair value with changes in results
Derivative instruments
Repo transactions
Other financial assets
Loans and other financings
Non-Financial Public Sector
B.C.R.A.
Other financial entities
Non-Financial Private Sector and Residents abroad
Other Debt Securities
Financial assets pledged as collateral
Investments in Equity Instruments
Investment in subsidiaries, associates and joint ventures
Property, plant and equipment
Intangible assets
Other non-financial assets
Non-current assets held for sale
TOTAL ASSETS

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Annex L.
Balances in foreign currency

Concepts	Period 2 (by currency)
	Dollar	Euro	Real	Others
LIABILITIES
Deposits
Non-Financial Public Sector
Financial Sector
Non-Financial Private Sector and Residents Abroad
Liabilities at fair value with changes in results
Derivative instruments
Repurchase operations
Other financial liabilities
Financings received from BCRA and other financial institutions
Negotiable obligations issued
Subordinated negotiable obligations
Provisions
Other non-financial liabilities
TOTAL LIABILITIES

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				Total comprehensive income for the period
SUBSIDIARY	ASSETS	LIABILITIES	NET EQUITY	Net income for the period	Other Comprehensive Income for the period







TOTAL

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Annex N. Assistance to related parties

Situation
Concepts
Normal
With special monitoring / special monitoring / Low risk With problems / Medium risk Not overdue Overdue With high risk of insolvency / High risk Not overdue Overdue I rrecu perable I rrecu perable by prov. technical Total Period 2 Period 1 1 . Loans and other financings -Advances With preferred guarantees and counter-guarantees "A" With preferred guarantees and counter-guarantees "B" Without preferred guarantees or counter-guarantees -Documents With preferred guarantees and counter-guarantees "A" With preferred guarantees and counter-guarantees "B" Without preferred guarantees or counter-guarantees -Mortgage and pledge loans With preferred guarantees and counter-guarantees "A" With preferred guarantees and counter-guarantees "B" Without preferred guarantees or counter-guarantees -Personal With preferred guarantees and counter-guarantees "A" With preferred guarantees and counter-guarantees "B" Without preferred guarantees or counter-guarantees -Cards With preferred guarantees and counter-guarantees "A" With preferred guarantees and counter-guarantees "B" Without preferred guarantees or counter-guarantees

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Annex N. Assistance to related parties

Concepts	With problems / Medium risk		With high risk of insolvency / High risk		Total
	Not due	Due	Not due	Due	Period 2	Period 1
-Other
With preferred guarantees and counter-guarantees "A"
With preferred guarantees and counter-guarantees "B"
Without preferred guarantees or counter-guarantees
2. Debt securities
3. Equity instruments
4. Contingent commitments
TOTAL
PROVISIONS

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Annex O. Derivative financial instruments

Type of Contract	Purpose of the operations	Type of hedge (*)	Underlying Asset	Type of Settlement	Scope of Negotiation or counterparty	Weighted average term Originally Agreed	Weighted average residual term	Weighted average term for Settlement of Differences	Amount

(*) if applicable

Information for its integration:

Type of contract
Futures; Forwards; Swaps; Options; Structured; Repo Transactions; Other Purpose of the transactions carried out Interest rate hedge; CER hedge; Foreign currency hedge; Credit hedge; Other hedges; Intermediation -own account- ; Intermediation -third-party account- Type of hedge Fair value hedge; Cash flow hedge; Hedge of a net investment in a foreign operation as defined in IAS 21 Underlying Asset Foreign Currency; National Public Securities; Foreign Public Securities; Private Securities; Other Type of settlement Daily of differences; At maturity of differences; With delivery of the underlying; With settlement of differences and delivery of the underlying; Other Trading Scope or Counterparty BCBA; ROFEX; MAE; Other domestic markets; Self-regulated foreign markets; OTC -Residents in the Country-Financial Sector; OTC -Residents in the Country-Non-Financial Sector; OTC -Residents abroad Weighted average term originally agreed Of the transactions included in each product line with the remaining similar characteristics Weighted average term residual to final maturity Of the transactions included in each derivative product line with the remaining similar characteristics Weighted average term of Settlement of differences Of the transactions included in each product line with the remaining similar characteristics. If there is no Settlement of differences, it must be completed with zero

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Annex P. Categories of financial Assets and Liabilities

Concepts	FV with changes in results		Fair value hierarchy
	Designated initially or in accordance with 6.7.1. of IFRS 9	Mandatory measurement	Level 1	Level 2	Level 3
FINANCIAL ASSETS
Cash and deposits in Banks
Cash
Financial Institutions and correspondents
Other
Debt securities at fair value with changes in results
Derivative instruments
Repo transactions
Central Bank of the Argentine Republic
Other Financial Entities
Other financial assets
Loans and other financings
Non-Financial Public Sector
B.C.R.A.
Other Financial Entities
Non-Financial Private Sector and Residents abroad
Advances
Mortgage
Pledge
Personal
Credit Cards
Financial Leases
Other
Other Debt Securities
Financial assets pledged as collateral
Investments in Equity Instruments
TOTAL FINANCIAL ASSETS

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Annex P. Categories of financial Assets and Liabilities

Concepts	FV with changes in results		Fair value hierarchy
	Designated initially or in accordance with 6.7.1. of IFRS 9	Mandatory measurement	Level 1	Level 2	Level 3
FINANCIAL LIABILITIES
Deposits
Non-Financial Public Sector
Financial Sector
Non-Financial Private Sector and Residents abroad
Checking accounts
Savings bank
Fixed term and term investments
Other
Liabilities at fair value with changes in results
Derivative instruments
Repo transactions
Central Bank of the Argentine Republic
Other Financial Entities
Other financial liabilities
Financings received from the BCRA and other financial institutions
Negotiable obligations issued
Subordinated negotiable obligations
TOTAL FINANCIAL LIABILITIES

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Annex Q. Breakdown of Results

Concepts	Net Financial Income/(Expense)
	Designated initially or in accordance with 6.7.1. of IFRS 9	Mandatory measurement
From measurement of financial assets at fair value through profit or loss
Result from government securities
Result from private securities
Result from derivative financial instruments
Forward transactions
Interest rate swaps
Options
Result from other financial assets
Result from loans and other financing
Non-Financial Public Sector
B.C.R.A.
Financial Sector
Non-Financial Private Sector
Advances
Documents
Mortgage loans
Pledge loans
Personal loans
Credit cards
Others
Residents abroad
From investments in Equity Instruments
Result from sale or derecognition of financial assets at fair value
From measurement of financial liabilities at fair value through profit or loss
Result from derivative financial instruments
Forward transactions
Interest rate swaps
Options
Result from other financial liabilities
Result from issued negotiable obligations
Result from subordinated negotiable obligations
TOTAL

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INFORMATIONAL REGIME – FINANCIAL STATEMENTS FOR PUBLICATION B.C.R.A. QUARTERLY/ANNUAL (R.I. – P.)
Annex Q. Breakdown of Results

Interest and adjustments from application of effective interest rate of financial assets measured at amortized cost	Financial Income/(Expense)
Interest income
from cash and deposits in banks
from private securities
from government securities
from other financial assets
from loans and other financing
Non-Financial Public Sector
B.C.R.A.
Financial Sector
Non-Financial Private Sector
Advances
Mortgage loans
Pledge loans
Personal
Credit Cards
Financial Leases
Other
Residents abroad
for repo transactions
Central Bank of the Argentine Republic
Other Financial Institutions
TOTAL

Interest expenses
for Deposits
Non-Financial Public Sector
Financial Sector
Non-Financial Private Sector
Current accounts
Savings accounts
Time deposits and term investments
Other
Residents Abroad
for financing received from the BCRA and other financial institutions
for repo transactions
Central Bank of the Argentine Republic
Other Financial Institutions
for other financial liabilities
for negotiable obligations issued
for other subordinated negotiable obligations
TOTAL

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REPORTING REGIME – FINANCIAL STATEMENTS FOR PUBLICATION B.C.R.A. QUARTERLY/ANNUAL (R.I. – P.)
Annex Q. Breakdown of Results

Interest and adjustments from the application of the effective interest rate on financial assets at fair value with changes in OCI	Result for the period	OCI
for private debt securities
for public debt securities
for other financial assets
for loans and other financing
Advances
Mortgage
Pledge
Personal
Credit Cards
Other
for investments in Equity Instruments
TOTAL

Income from Commissions	Result for the period
Commissions related to obligations
Commissions related to loans
Commissions related to loan commitments and financial guarantees
Commissions related to securities
Commissions for collection management
Safe deposit box rental
Commissions for foreign and exchange transactions
Other
TOTAL

Expenses for commissions	Result for the period
Administration services for portfolio transfer
Commissions related to transactions with securities
Other
TOTAL

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INFORMATIONAL REGIME –
FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (R.
I
. –
P.
)

B.C.R.A.

CENTRAL BANK OF THE ARGENTINE REPUBLIC

Annex R. Impairment loss – Allowances for uncollectibility risk

Concepts	Decreases
	Reversals	Applications
Other financial assets
Loans and other financings
Other Financial Entities
Non-financial private sector and residents abroad
Advances
Mortgage
Pledge
Personal
Credit Cards
Financial Leases
Other
Private Securities
Contingent commitments
TOTAL ALLOWANCES

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INFORMATIONAL REGIME - FINANCIAL STATEMENTS FOR PUBLICATION B.C.R.A. QUARTERLY/ANNUAL (R.I. – P.) Notes required BCRA

1- Deposit Guarantee Insurance.

Information shall be provided on the deposit guarantee regime, indicating:

Law No. 24.485, regulatory decrees and Communication “A” 2337 and complementary.
Conceptual description of the operation of the regime, mandatory nature, participants, characteristics, operations included. Such description shall also include a detail of the restrictions and exclusions provided for in the regime.

2- Assets of restricted availability.

The assets owned by the entity whose availability is restricted shall be described and quantified, explaining the reasons for this.

This concept includes assets on which liens have been constituted. In these cases, the reason that motivated them and the residual book value of the corresponding assets at the closing date of the period shall be indicated.

3- Capital increases subject to authorization.

Information shall be provided regarding the existence of increases in social capital (including irrevocable contributions, capitalization of debts, contributions in kind admitted according to the Ordered Text of the Rules on Minimum Capital of Financial Entities) that have been recorded accounting by the entity and whose approval by the SEFyC or Central Bank of the Argentine Republic, as applicable, is still pending.

The amount, the date of submission of the authorization request, the reason why this approval is necessary, as well as the name or corporate name of the contributor, must be indicated.

In the case of contributions in kind, the assets received must be detailed.

When it involves a capitalization of debt, the form of instrumenting it must be reported, whether it is carried out at market value, price set by the supervisory authority or book value, and any other data the entity deems pertinent.

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4- Fiduciary Activities.

The assets administered by the entity in trust shall be described and quantified, and the main obligations assumed by the entity due to its performance as trustee shall be described.

For those trusts under the public offering regime, the following shall be detailed:

Name of the trust and the program
Start date and term of duration of the trust
Summary of the financial position and results, including at least:
- Total Assets.
- Total Liabilities.
- Results.
Class of debt securities and/or participation certificates included in the trusts, nominal value, and the current and proportional book value of each class as of the date of the Financial Statements.

5- Compliance with provisions required by the National Securities Commission.

Those notes to the Financial Statements required by the National Securities Commission must be included, such as those established for acting as an Open Market Agent and as a Depositary of Mutual Investment Funds.

6- Existence of regularization and restructuring plans.

The scope of said plans shall be detailed, as well as the concessions granted by the B.C.R.A.

In addition, the amounts corresponding to non-compliances -in any of the months of the quarter- with the following regulations shall be recorded: Immobilized assets and other concepts, Credit risk apportionment, financing to related clients and credit grading.

In those cases, the increase in the minimum capital requirement for credit risk -even if it corresponds to previous periods- for each regulation shall be detailed, as well as their sum.

This information must be included as a note to the Financial Statements provided that the totality of the increase in the minimum capital requirement for credit risk, generated by the aforementioned non-compliances, is greater than 5% of said requirement for the month prior to the close of the quarter or fiscal year under report.

In all cases, the individual and consolidated monthly or quarterly positions, as applicable, shall be considered.

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7. Accounts that identify compliance with the minimum cash requirement.

The concepts computed by the Financial Entity for the integration of the minimum cash requirement (as provided by the BCRA regulations on the matter) must be detailed, indicating the balances at the close of the period/fiscal year.

8- Sanctions applied to the financial entity and summary proceedings initiated by the BCRA.

Those administrative and/or disciplinary sanctions, and criminal sanctions with a first-instance judicial ruling, that were applied or initiated by the BCRA, the UIF, CNV and the Superintendence of Insurance of the Nation that have been notified to the entity shall be described, regardless of their significance and whether or not they have been quantified, even if judicial or administrative measures suspending payment are in place and whatever the status of the case of the aforementioned sanctions, existing at the close of the period/fiscal year.

Regarding each sanction, the entity shall provide the following information:

The date of notification and the resolution number.
The reason for the sanction.
The amount applied, if applicable.
The sanctioned responsible parties.
The status of the case (a description of the defenses and actions carried out by the entity, the final judicial resolutions on the appeals filed in the pertinent judicial jurisdiction, etc).
Accounting treatment.

Likewise, the summary proceedings initiated by the Central Bank of the Argentine Republic shall be reported from the moment their opening is notified to the entity by the Superintendence of Financial and Exchange Entities, recording the following information:

The date of notification and the summary proceeding number.
The charge(s) imputed.
The persons subject to summary proceedings.

9- Issuance of Obligations.

The composition of the balance of short and long-term negotiable obligations, subordinated obligations and any other debt security issued by the entity must be detailed, including the following information:

Date of authorization (of the global program and/or of the series to be issued) by the shareholders and directors of the entity.
Date of authorization for the public offering in the country or abroad, as applicable.
Date of issuance and placement, nominal value, issuance discount, term, maturity, rate and balance of each series or class, as applicable.
Use of funds.

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For debt instruments admitted according to the regulations of the Central Bank of the Argentine Republic to integrate Minimum Capital: cumulative or non-cumulative nature of the coupons, amount of the reserve fund indicating the original amount and the funds applied and on what date they were applied, if an increase in the rate is provided, report the percentage of increase, if it has a redemption option, conditions approved by this Central Bank under which the coupon payment will be made and any other issuance condition considered important to be disclosed.

Additionally, it must be clarified whether there are authorizations for new issues of debt securities pending issuance as of the closing date of the Financial Statements, indicating their main characteristics.

10- Restrictions on the distribution of profits.

The existing restrictions for any reason on the distribution of cash profits shall be described and quantified, such as: amounts that must be appropriated to legal reserve, limitations on the remittance of profits from the entity's branches located abroad, restrictions arising from regulations of the Central Bank of the Argentine Republic, bylaws, etc.

11- Capital management and transparency policy on Corporate Governance.

The necessary information shall be included so that depositors, investors, shareholders and the general public can evaluate the effectiveness of the management of the Board of Directors and Senior Management.

The entity shall provide the following information:

Structure of the Board of Directors (composition according to the bylaws, size, members, selection process, qualifications, independence criteria, particular interests in transactions or matters affecting the financial entity) and of Senior Management (responsibilities, reporting lines, qualifications and experience) and members of the committees (mission, objectives and responsibilities).
Basic ownership structure (main shareholders, their participation in capital and voting rights and representation on the Board of Directors and in Senior Management).
Organizational structure (general organization chart, business lines, subsidiaries, branches and committees).
Business conduct policy and/or code of ethics, as well as the applicable governance policy or structure.
Its role as financial agent of the non-financial public sector, if applicable.
In public financial entities, the definition of the policy based on their legal nature in accordance with their charter and/or bylaws.

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INFORMATIONAL REGIME - FINANCIAL STATEMENTS FOR PUBLICATION B.C.R.A. QUARTERLY/ANNUAL (R.I. – P.) Notes required BCRA

Policies relating to conflicts of interest, the nature and extent of transactions with subsidiaries and related parties, including matters related to the entity in which members of the Board of Directors and/or Senior Management have direct or indirect interests or on behalf of third parties other than the entity.
In cases where complex structures are used (such as trusts), whose disclosure in the Financial Statements does not provide sufficient data on business and risks: adequate information on the purpose, strategies, risks and controls regarding such activities.
Information regarding its practices of economic incentives for personnel:

a) Information on the decision-making process used to determine the incentive policy:
- Description, composition and powers of the bodies that supervise remuneration.
b) Most important characteristics of the system design:
- Information regarding the design and structure of remuneration processes.
- Description of the measures in which current and future risks are taken into account in remuneration processes.
- Description of the ways in which the bank seeks to link performance during the measurement period with remuneration levels.
- Description of the ways in which the bank seeks to adjust remuneration to take into account long-term performance (including the entity's policy on deferral).
- Description of the different forms of variable remuneration that the entity uses and the justification for their use (such as cash, shares, share-based instruments and other forms).

This note shall be presented together with the Financial Statements corresponding to the close of the fiscal year.

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General adaptation to the Accounting Reporting Regime for Quarterly/Annual Publication by application of IFRS.

ANNEX

Section 1. Formalities to be fulfilled by the Financial Statements.

Section 2. Content of the Financial Statements.

Section 3. Information complementary to the Financial Statements.

Presentation of Financial Statements in accordance with IFRS.

Section 1. Formalities that the Financial Statements must comply with.

Section 2. Content of the Financial Statements.

2.1. General provisions regarding the Financial Statements.

2.2. Particular provisions applicable to each statement:

-Statement of Financial Position.

-Statement of Income and Other Comprehensive Income.

-Statement of Changes in Equity.

-Statement of Cash Flows.

Section 3. Complementary information to the Financial Statements.

3.1. General provisions.

3.2. Particular provisions for notes and annexes.

III. Financial Assets and Liabilities.

-Annex A. Detail of public and private securities.

-Annex O. Derivative financial instruments.

IV. On investments and related parties.

-Annex E. Detail of interests in other companies.

-Annex N. Assistance to related parties.

V. On Equity and Statement of Cash Flows.

-Annex K. Composition of share capital.

VI. On non-financial assets.

VII. On capital management and risk policies.

-Annex B. Classification of loans and other financings by situation and guarantees received.

-Annex R. Value correction for losses - Provisions for uncollectibility risk.

-Annex C. Concentration of loans and other financings.

-Annex D. Breakdown by terms of loans and other financings.

-Annex H. Concentration of deposits.

-Annex I. Breakdown of financial liabilities by remaining terms.

VIII. Other disclosures required by IFRS.

-Annex J. Movement of provisions.

IX. Breakdown of the Income Statement.

X. Additional information required by the BCRA.

X.1. Notes required by the BCRA:

X.2. Annexes required by the BCRA:

Annex L. Balances in foreign currency.

Annex M. Summary of the Financial Statements of the branches of the local entity located abroad.

XI. First-time application.

XI.1. Financial information for the annual period:

XI.2. Financial information for interim periods:

XII. Interim financial information.

Section 4. Models of Financial Statements and complementary information.

1- Deposit Guarantee Insurance.

2- Assets of restricted availability.

3- Capital increases subject to authorization.

4- Fiduciary Activities.

5- Compliance with provisions required by the National Securities Commission.

6- Existence of regularization and restructuring plans.

7. Accounts that identify compliance with the minimum cash requirement.

8- Sanctions applied to the financial entity and summary proceedings initiated by the BCRA.

9- Issuance of Obligations.

10- Restrictions on the distribution of profits.

11- Capital management and transparency policy on Corporate Governance.

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