2019 - YEAR OF EXPORT

COMMUNICATION “A” 6716
14/06/2019

TO FINANCIAL INSTITUTIONS:

Ref.: Circular
RUNOR 1 - 1468

Presentation of clients' financial statements through AFIP's "Single Balance Sheet Presentation (PUB)" service.

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We address you to inform you that this Institution adopted the following resolution:

“- To provide that, as from 1.10.19, financial institutions must, in order to comply with the requirements set forth by the rules of the Central Bank of the Argentine Republic, accept the financial statements (including the Management Report and External Auditor's Report) submitted by their clients through the "Single Balance Sheet Presentation (PUB)" service on the website of the Federal Administration of Public Revenue (AFIP).”

Furthermore, we send you as an annex the pages that, in replacement of those previously provided, should be incorporated into the rules on “Communication by electronic means for environmental care”. Likewise, you are reminded that on this Institution's website www.bcra.gob.ar, by accessing “Financial System – LEGAL AND REGULATORY FRAMEWORK - Compilations and summaries - Ordered texts of general regulations”, you will find the amendments made with texts highlighted in special characters (strikethrough and bold).

We greet you attentively.

CENTRAL BANK OF THE ARGENTINE REPUBLIC

Darío C. Stefanelli
Principal Manager of Issuance and Regulatory Applications Agustín Torcassi General Deputy Manager of Financial Regulation

ANNEX

B.C.R.A.
ORDERED TEXT OF THE RULES ON “COMMUNICATION BY MEANS ELECTRONIC FOR ENVIRONMENTAL CARE”

-Index-

Section 1. General aspects.

1.1. Subjects covered.

1.2. Compliance criteria.

1.3. Cost of the information service.

1.4. Other conditions.

Section 2. Exceptions to the sending of information by electronic means.

Section 3. Other operations by electronic means.

3.1. Opening and closing of accounts.

3.2. Revocation and termination of contractual relationships.

3.3. Presentation of clients' financial statements through AFIP's “Single Balance Sheet Presentation (PUB)” service.

3.4. Updating of information.

Section 4. Information to be disseminated in customer service premises.

4.1. Subjects covered.

4.2. Authorized means of dissemination.

4.3. Models and location of signage.

4.4. Mandatory dissemination information.

4.5. Signage models with relevant information for users of financial services.

4.6. Information suggested for dissemination to financial institutions and exchange operators.

Section 5. Information to be disseminated through the institutional website and Internet banking (“home banking”).

5.1. Subjects covered.

5.2. Models and location of the information.

5.3. Mandatory dissemination information.

Correlation table.

Version: 6a. COMMUNICATION “A” 6716
Effective date:
01/10/2019
Page 1

COMMUNICATION BY ELECTRONIC MEANS
B.C.R.A.
FOR ENVIRONMENTAL CARE
Section 3. Other operations by electronic means.

The account closures provided for in the rules on “Savings deposits, salary and special accounts”, “Regulation of the bank current account” and “Demand accounts opened in cooperative credit unions” shall be governed by the provisions established in those rules.

The provisions of this point do not apply to fund-raising operations carried out by financial institutions under the rules on “Time deposits and investments”.

3.3. Presentation of clients' financial statements through AFIP's “Single Balance Sheet Presentation (PUB)” service.

Financial institutions must accept the financial statements (including the Management Report and External Auditor's Report) that clients send them through the “Single Balance Sheet Presentation (PUB)” service on the website of the Federal Administration of Public Revenue (AFIP) in order to comply with the requirements set forth by the BCRA's rules.

3.4. Updating of information.

Users of financial services may update the information that may be required of them by application of the rules within the competence of the Banco Central de la República Argentina through the electronic mechanisms provided for in these provisions.

When that facility is not operational, the subjects cited in the first paragraph of point 3.2.1. must accept the submission of that information at any branch at the user's option – not necessarily at the branch where the account or file is registered –.

Regardless of the modality used, the updating of information must simultaneously cover all products and services contracted by the user (such as deposit accounts and securities accounts, credit cards, insurance).

Version: 3rd. COMUNICACIÓN “A” 6716
Effective date:
01/10/2019
Page 2

B.C.R.A.

ORIGIN OF THE PROVISIONS CONTAINED IN THE RULES ON “COMMUNICATION BY ELECTRONIC MEANS FOR THE CARE OF THE ENVIRONMENT”

ORDERED TEXT			SOURCE RULE					OBSERVATIONS
Sec.	Point	Párr.	Com.	Annex	Cap.	Sec.	Point	Párr.
	1.1.		“A” 5886
	1.1.1.		“A” 5886
	1.1.2.		“A” 5886
	1.1.3.		“A” 5886
	1.1.4.		“A” 5886
	1.2.		“A” 5886
	1.2.1.		“A” 5886
	1.2.2.		“A” 5886
	1.2.3.		“A” 5886						S/Com. “A” 6664.
1.	1.2.4.		“A” 5886						S/Com. “A” 6279 and 6348.
	1.2.5.		“A” 5886
	1.3.		“A” 5886
	1.4.		“A” 5886
	1.4.1.		“A” 5886
	1.4.2.		“A” 5886
	1.4.3.		“A” 5886
	1.4.4.		“A” 5886
	1.4.5.		“A” 5886
		1°	“A” 5886
2.	2.1.		“A” 5886
	2.2.		“A” 5886
	3.1.		“A” 6042				10.
	3.2.		“A” 6042				11.		S/Com. “A” 6188 y 6448.
	3.3.		“A” 6716
3.	3.4.		“A” 6448				6.		S/Com. “A” 6664.
	4.1		“A” 6419				1.		S/Com. “A” 6462.
	4.2.		“A” 6419				1.
	4.3.		"A" 6419				1.
	4.4.		"A" 6419				1.		S/Com. "A" 6462 and 6541.
	4.5.		"A" 6419				1.		S/Com. "A" 6547.
4.	4.6.		"A" 6419				1.		S/Com. "A" 6462.
	5.1.		"A" 6419				2.
5.	5.2.		"A" 6419				2.
	5.3.		"A" 6419				2.