Monthly Accounting Reporting Regime - Debtors of the Financial System: Total Cancellation of Debt and New Financings

2026 - YEAR OF ARGENTINE GREATNESS

CENTRAL BANK OF THE ARGENTINE REPUBLIC

COMMUNICATION “A” 8501
30/10/2026

TO THE FINANCIAL INSTITUTIONS,
TO THE TRUSTEES OF FINANCIAL TRUSTS INCLUDED IN THE LAW ON FINAN- CIAL INSTITUTIONS, TO THE MUTUAL GUARANTEE COMPANIES, TO THE PUBLIC-SECTOR GUARANTEE FUNDS, TO THE NON-FINANCIAL COMPANIES ISSUING CREDIT CARDS, TO THE NON-FINANCIAL COMPANIES ISSUING PURCHASE CARDS, TO THE OTHER NON-FINANCIAL CREDIT PROVIDERS, TO THE PROVIDERS OF PEER-TO-PEER CREDIT SERVICES THROUGH PLATFORMS:

Ref.: Circular
CONAU 1-1746:

Monthly Accounting Reporting Regime - Debtors of the Financial System.

---

We address you in relation to the reporting regime referred to above.

In this regard, the sheets that must be incorporated in Section 3. of the Monthly Accounting Reporting Regime are attached, by means of which the procedural rules related to the following Subsections are established:

• Subsection M: Total Cancellation of Debt.

• Subsection N: New Financings.

This information may be sent with respect to the changes occurring as of 1 March 2027.

We greet you attentively.

CENTRAL BANK OF THE ARGENTINE REPUBLIC

Gustavo O. Bricchi
Manager of Information
Management

Rodrigo J. Danessa
Deputy General Manager of Reporting Regime and Protection of Users of Financial Services a/c

ANNEX: 3 Sheets

M. TOTAL CANCELLATION OF DEBT

1. The entities may send daily and only when there are changes, the information corresponding to natural and legal persons in irregular situation belonging to the non-financial private sector, who had fully cancelled all their debts with the entity. The change must be reported and the cancellation date indicated, provided that the following conditions are met:

• That the cancellation had been made in periods subsequent to the one corresponding to the last Debtors' Central Register disseminated for the system.

• That the debtors had been reported in the RI – DSF corresponding to the last required period disseminated in the Debtors' Central Register for the system.

• That they are not debtors with financings classified under subsection 4 of article 26 of Law 25.326 in accordance with the provisions of point 6 of Subsection A.

CENTRAL BANK OF THE ARGENTINE REPUBLIC

N. NEW FINANCINGS

1. Financial institutions, non-financial credit providers and providers of peer-to-peer credit services through platforms may send daily and only when there are changes, the information corresponding to natural and legal persons belonging to the non-financial private sector who meet the following conditions:

• That new credit assistance had been granted to them related to the items Loans (with the exception of Credit Cards and Advances) and Credits for financial leases in periods subsequent to the one corresponding to the last Debtors' Central Register disseminated for the system.

• That the entity is up to date with the validation of the RI – DSF corresponding to the last required period disseminated in the Debtors' Central Register for the system.

• That they are not debtors with financings classified under subsection 4 of article 26 of Law 25.326 in accordance with the provisions of point 6 of Subsection A.

  2. For each of the debtors, the date of granting of each new financing and the amount granted shall be reported, provided that it corresponds to any of the following credit assistance:

• Discount of credit instruments in accordance with point 1.1.14 of the rules on “Guarantees” (only for EF).

• Single-signature Documents, Discounted and Purchased.

• Mortgage loans on housing (only for EF).

• With other Mortgage guarantees.

• Chattel mortgages on motor vehicles (only for EF).

• With other chattel guarantees.

• Personal.

• Other loans.

• Credits for financial leases.

• Small-amount loans (only for EF).

• Additional loans (only for EF).

• Loans to Microcredit Institutions.

• Loans to Microentrepreneurs.

• Loans for prefinancing and financing of exports (only for EF).

• UVA housing mortgage loans (only for EF).

• With other mortgage guarantees of UVA (only for EF).

• Chattel mortgages on motor vehicles of UVA (only for EF).

• With other chattel guarantees of UVA (only for EF).

• Other loans of UVA (only for EF).

• Documents signed solely by the borrower of UVA (only for EF).

• Mortgage loans on housing of UVI (only for EF).

B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
3. Debtors of the Financial System

• Personal loans of UVA (only for EF).

• With other mortgage guarantees of UVI (only for EF).

• Accounts receivable for financial leases UVA (only for EF).

• Personal loans for refinancing outstanding balances of credit and/or purchase cards (only for Non-Financial Companies issuing credit and/or purchase cards).