Frequently Asked Questions about Information Regime

The Information Regime (IR) is a set of rules through which the Central Bank of the Argentine Republic (BCRA) requires information in the form of an affidavit from financial institutions and other entities subject to its control, related to their economic and financial situation, compliance with regulations and their activities.
International Financial Reporting Standards (IFRS) – or International Financial Reporting Standards (IFRS) in English – issued by the International Accounting Standards Board were adopted by the BCRA in accordance with the Communication A6114 and its complementary ones.

In the following links we provide answers to the most frequently asked queries about the various reporting regimes and the application of IFRS:

Technical aspects of presentation

– Presentation Submission Forms
– Descriptor file
– Publication of error lists/validation voucher
– Reprocessing costs
– Requests for extensions of the presentation of the information regimes

About the IR

– Padrón Database
– Minimum Capitals
– Minimum Cash
– Credit Card Financing
– Large Credit Risk Exposures
– Transparency Chapter II

Regimes of other subjects covered

– Exchange Operators
– Payment service providers offering payment accounts
– Providers of credit services between individuals through platforms
– SGR and Public Guarantee Funds

About IFRS / Accounting Registration

– First-Time Application of IFRS
– Leases
– AF Bad Charge at Fair Value with Changes in ORI
– Borrowing costs
– Removal of irrecoverable receivables from the asset
– Financial statements
– Accounting exposure of unused credit card balances
– Accounting measurement of real estate. Adjustment for inflation and recoverable values
– FI results at fair value with changes in profit or loss
– Accounting Recording of Deferred Tax from ORI Components