Restatement of Financial Statements - Law 27.468.

2019 - YEAR OF EXPORT

COMMUNICATION “A” 6651
22/02/2019

TO THE FINANCIAL INSTITUTIONS,
TO THE EXCHANGE HOUSES:

Ref.: Circular
CONAU 1 - 1318

Restatement of Financial Statements - Law 27.468.

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We address you to inform you that this Institution has resolved, based on the provisions of articles 5 and 7, subsection c), of Law 27.468, that the provisions therein shall apply to financial institutions and exchange houses subject to the control of the Central Bank of the Argentine Republic for fiscal years beginning on or after 1.1.2020.

In due course, the complementary provisions, as well as the corresponding modifications to the Chart of Accounts and related reporting regimes, will be announced.

We greet you attentively.

CENTRAL BANK OF THE ARGENTINE REPUBLIC

Mariana A. Díaz
Submanager of Accounting Standards and Exchange Regimes Estela M. del Pino Suárez General Submanager of Reporting Regime and Protection of Users of Financial Services