TITLE: Argentina's Ministry of Justice and Human Rights Adjusts Financial Reporting Requirements for Securities Brokers BODY: On July 14, 2026, Argentina's Ministry of Justice and Human Rights issued General Resolution N° 1156 (RG N° 1156), which modifies the financial reporting regime applicable to securities brokers and dealers (ALyCs). The resolution clarifies accounting treatment for specific ALyC categories. For ALyCs I AGRO—securities firms with agroindustrial activities—the resolution specifies that accounting items corresponding to agroindustrial operations should be excluded from financial indicator calculations. The same exclusion applies to ALyCs registered with the National Institute of Associativism (INAES) as mutual associations that conduct agroindustrial activities. These clarifications align with existing regulatory frameworks and aim to favour regulated entities by providing interpretive guidance on proper financial reporting classification. The resolution does not create new obligations or affect pre-existing legal situations. Instead, it provides administrative clarification to existing requirements under General Resolution N° 1130, which entered into force on April 29, 2026. RG N° 1156 applies retroactively from April 29, 2026, meaning ALyCs must apply these accounting treatment clarifications to financial reports prepared from that date forward. This retroactive application ensures consistency in financial reporting across the securities industry and prevents compliance gaps between the effective date of RG N° 1130 and the issuance of this clarifying resolution. **Reference:** Argentina Ministry of Justice and Human Rights, General Resolution N° 1156

Nuevas adecuaciones al régimen informativo relativo a los indicadores financieros para los ALyCs | Argentina.gob.ar

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