Monthly Accounting Information Regime: Minimum Capital Requirement and Integration (R.I.-C.M.) – Leverage Ratio Amendments — BCRA — AR

"2026 - YEAR OF ARGENTINE GREATNESS" COMMUNICATION "A" 8510 13/11/2026 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1748, RUNOR 1-1984: Monthly Accounting Information Regime. Requirement and Integration of Minimum Capital (R.I.-C.M.). Leverage ratio. Amendments ___________________________________________________________________________ We are writing to inform you of the amendments to the information regime referenced above. In this regard, Sections 1, 2, 10 and 12 of the Information Regime are amended. Likewise, validation controls 004 and 008 of Section 5 of Submission of Information to the Central Bank are modified. The sheets to be replaced in the ordered texts of the aforementioned information regime are enclosed. We send you our best regards. CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Rodrigo J. Danessa Signature 2 Manager of the Information Regime Deputy General Manager of the Information Regime and Protection of Financial Services Users a/c Functional Position ANNEX

B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
4. REQUIREMENT AND INTEGRATION OF MINIMUM CAPITAL (R.I.-C.M.)

Section 10. Leverage ratio.

10.1. Procedural rules.

10.2. Information model.

11.1. Procedural rules.

11.2. Information models.

Section 12. Transitional provisions.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
4. REQUIREMENT AND INTEGRATION OF MINIMUM CAPITAL (R.I.-C.M.)
Section 1. General instructions

1.1. The information shall be monthly and shall be compiled with data referring to the month under analysis, except for the following information, which shall be quarterly and shall be compiled as follows:

With the data corresponding to the last month of each quarter (March, June, September and December):

Supplementary data related to the calculation of the market risk requirement (items 4.3., 4.4. and 4.5. of Section 4.) on an individual and monthly consolidated basis (consolidation codes 0 or 1 and 2);
Information on the Leverage ratio (Section 10.) on an individual basis (consolidation codes 0 or 1);

With the data corresponding to the month following each quarter (April, July, October and January):

Calculation of interest rate risk in the investment portfolio - Standardized EVE risk measure (Section 11.) on an individual and monthly consolidated basis (consolidation codes 0 or 1 and 2) and its respective control total (item 70500000).
Information on the Leverage ratio (Section 10.) on a consolidated basis (consolidation code 3).

1.2. Amounts shall be recorded in thousands of pesos, without decimals.

For rounding purposes, values shall be increased by one unit when the first digit of the fractions is equal to or greater than 5, discarding the latter if they are less.

Amounts in foreign currency shall be converted to pesos using the reference exchange rate published by the BCRA for the US dollar, after applying the corresponding swap rate for other currencies communicated by the Trading Desk.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
4. REQUIREMENT AND INTEGRATION OF MINIMUM CAPITAL (R.I.-C.M.)
Section 2. Entities covered.

CONSOLIDATION
CODE	CASES
0	Entity that does not consolidate, with subsidiaries in the country and abroad.
1	Entity that consolidates, with subsidiaries in the country and abroad.
2	Monthly consolidated (financial entity with significant subsidiaries and affiliates in the country and abroad) – (With the scope defined in item 6.2. of the rules on "Consolidated Supervision")
9	Monthly consolidated (financial entity with significant subsidiaries and affiliates in the country and abroad -that does not consolidate with other financial entities-) - (With the scope defined in item 6.2. of the rules on "Consolidated Supervision")
3	Quarterly consolidated (financial entity with subsidiaries, significant affiliates and other entities in the country and abroad) – (Consolidation code suspended since April/24 according to item 6.1. of the rules on "Consolidated Supervision", except for the Leverage Ratio (Section 10.), which will continue to be submitted with code 3 with the scope defined in item 6.2. of the aforementioned rules).

Code 9

The monthly consolidated information shall not be submitted; instead, a declaration containing the following data shall be stated:

Credit risk requirement (code 70100000).
Calculation of interest rate risk in the investment portfolio - Standardized EVE risk measure (only for the last month of the quarter) (code 70500000).
Market risk requirement for positions as of the last day of the month (code 70800000).
Operational risk requirement (code 70300000).
Computable equity liability.
In the cases where applicable:

a) Deficiency in the integration of credit, market and operational risks.

b) Increase in the minimum capital requirement due to excesses in the ratio of fixed assets and other concepts, large credit risk exposures, financing to the non-financial public sector, uncovered derivatives positions, financing to related clients and credit classification, due to excesses verified in positions not covered by "commodities" and due to excesses over the expanded limits of financing to the non-financial public sector for financings or holdings of debt instruments of financial trusts or fiduciary funds.

c) Detail of any waivers granted and other facilities, if any.

d) Reduction of operational risk requirement and the data for its determination.
Additionally, for the Leverage Ratio -using Code 3 with the scope defined in point 6.2. of the "Consolidated Supervision" rules- they shall report the Capital Measure (codes 70210000, 70220000, 70230000 and 70240000) to be submitted together with the monthly information of January, April, July and October, complementing the data of the Information Model of point 10.2.

Code 3 (quarterly consolidation suspended from April/24 applicable as specified in each case)

The information shall have quarterly frequency and shall be integrated with balances as of the close of the quarter under report.
The data foreseen for codes 0, 1 and 2 shall be included, except in the case of market risk and operational risk, where only items 70800000 and 70300000 and, where applicable, 3600000Y and 37000000 shall be reported.
To determine the aforementioned requirements, the instructions established for the monthly computation shall be taken into account, to the extent pertinent.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
4. REQUIREMENT AND INTEGRATION OF MINIMUM CAPITAL (R.I.-C.M.)
Section 10. Leverage ratio.

10.1. Procedural rules

10.1.1. General provisions.

The leverage ratio and its components shall be reported according to the information model provided for in point 10.2., in accordance with the provisions of the "Leverage ratio" rules.

This requirement shall be complied with by all financial entities.

The data shall be reported with quarterly frequency, on an individual basis and on a quarterly consolidated basis -considering for this latter effect the provisions of section 3. of the aforementioned rules-; the following consolidation codes shall be applicable:

Individual basis (consolidation code 0 or 1): financial entity and branches in the country and abroad.

It shall be governed by the submission deadlines provided for the monthly accounting information regime.

Quarterly consolidated basis (consolidation code 3): financial entity with subsidiaries, significant subsidiaries and other entities in the country and abroad.

The data shall be submitted together with the monthly information of January, April, July and October.

The consolidated information to be submitted from April/24 with consolidation code 3 shall have the scope defined in point 6.2. of the "Consolidated supervision" rules.

10.1.2. Leverage ratio

It shall result from applying the expression provided for in point 1.2. of the aforementioned rules: Leverage ratio = [Capital Measure / Exposure Measure] * 100 = [PNb (CN1) / ∑ Codes (45110000 to 45140000)] * 100

10.1.3. Capital Measure

PNb (CN1) = Codes [70210000 – 70220000 + 70230000 – 70240000]

As provided for in Section 6. Computable Patrimonial Responsibility.

10.1.4. Exposure Measure

10.1.4.1. Code 45110000 (Exposures on the asset side)

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
4. REQUIREMENT AND INTEGRATION OF MINIMUM CAPITAL (R.I.-C.M.)
Section 12. Transitional provisions.

These defects shall be considered admitted (that is, they shall not constitute non-compliance) if the following conditions are met:

a) they arise from the last reconciliation of the quarterly financial statements within the framework of the convergence to IFRS that has an external auditor's report;

b) said reconciliation shows that if the positive results had been considered at 100% –instead of at 50%– such defect would not have been recorded.

If the aforementioned requirements are met, the pertinent portion for the neutralization of the generated defect will be recorded in item 60500000.

For this purpose, the number and date of Resolution of Communication "A" 6456 will be recorded as "number" and "date of Resolution".

A detailed description of the calculation of the amount for the reported period will also be added.

12.4. Suspension of compliance with technical regulations on a quarterly consolidated basis (point 6.1. of the rules on "Consolidated supervision").

As of the April/24 reporting period:

The submission of information with consolidation code 3 is suspended -with the exception provided for the Leverage Ratio-, with March/24 being the last quarterly period to be reported with this level of consolidation;
In the information on a monthly consolidated basis (consolidation codes 2 or 9), the operations of the entities referred to in subsections i), ii) and iii) of the first paragraph of point 6.2. of the rules on "Consolidated supervision" will be included -if applicable.
Financial institutions that until 31/03/24 reported only consolidation codes 1 and 3, if this consolidation situation is maintained, will begin to report:

a) codes 1 and 9 only if they consolidate with any of the entities referred to in subsections i), ii) and iii) of point 6.2. of the cited rules;

b) otherwise, code 0.
Leverage Ratio (Section 10.)

a) In accordance with the provisions of point 6.2. last paragraph of the rules on "Consolidated supervision", it will maintain its quarterly frequency (data for the month of quarter-end) and will be submitted together with the monthly information for January, April, July and October.

b) Consolidation code 3 will continue to be reported; however, the operations to be included will be those corresponding to the monthly consolidation perimeter, considering, if applicable, the subjects provided in point 6.2. of the cited rules.

B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 5. Minimum Capital Requirement and Integration.

5.5. Validation error table.

5.5.1. Validation errors applicable to all record designs.

Code Legend Cause
001 RECORD LENGTH
DOES NOT CORRESPOND
The recording of the records was not made according to the corresponding design.
002 ENTITY WRONGLY REPORT-
ED
The reported entity code is not correct.
003 INFORMATION DATE
ERRONEOUS OR EARLY INFOR-
MATION
It is a nonexistent date (for example
200013), contains non-numeric characters or all zeros, or the information corresponds to a period not enabled for processing.
004 INVALID CONSOLI-
DATION CODE
The reported code does not match any of the existing ones (Code 3 suspended since April/24 according to point 6.1. of the rules on "Consolidated supervision" except for the items of the In- formation Model of point 10.2. of the Proce- dure Rules – Leverage Ratio and the items 702X0000 related to this requirement). 005 NONEXISTENT ITEM The reported item code does not match any of those enabled for the period reported in field 3, for each record design, in this information regime. 006 NUMERIC FIELD BADLY REPORTED The specified fields contain blanks or charac- ters not numeric. 007 DUPLICATE NOVELTY More than one record was reported for:

Same information date, consolida-
tion code, item code and weighting fac- tor/currency code/country code in design 5601.
Same information date, consolida-
tion code, Resolution/Note No., resolution point, item code and sequence, for design 5603.
Same information date, consolida-
tion code, type and number of client identification and item code, for design 5610.
Same information date, consolida-
tion code, item code and first month of noncompli- ance not reported, for design 5611.

B.C.R.A. PRESENTATION OF INFORMATION TO THE CENTRAL BANK
Section 5. Requirement and integration of Minimum Capital.

Code	Legend	Cause
008	MALFORMED LOT	- A consolidation code other than 0 (zero) was included, having reported a consolidation code equal to zero, or - having reported consolidation code 2 (two) or 9 (nine), the reporting of consolidation code 1 (one) was omitted (not applicable for items 83100000 to 87800000, 98100000 to 98600000 nor for designs 5610 and 5611), or - having reported consolidation code 3 (three), the reporting of consolidation code 1 (one) was omitted in the immediately preceding information period (not applicable for items 83100000 to 87800000, 98100000 to 98600000 nor for designs 5610 and 5611) (Suspended since April/24 according to point 6.1. of the rules on "Consolidated supervision" or - a consolidation code equal to 3 was reported for an information period other than quarter-end, or in a period other than that provided in the second paragraph of point 5.1.1. of these instructions (Suspended since April/24 according to point 6.1. of the rules on "Consolidated supervision" except for the items of the Information Model of point 10.2. of the NP) or - a consolidation code 2 (two) was reported having reported code 9 (nine) or vice versa -not applicable for items 70100000, 60100000 and 60200000, according to point 5.2.1.6. ii) and v) of these instructions-, or - the reporting of a consolidation code 3 (three) was omitted having reported code 1 (one), 2 (two) or 9 (nine) in the last month of the quarter (Suspended since April/24 according to point 6.1. of the rules on "Consolidated supervision".