The Argentina Securities Commission has approved a measure clarifying which agents are covered by earlier rules on the calculation of regulatory indices and which accounting items ALyCs must include when performing those calculations. The update is intended to specify the relevant accounting headings and line items under the framework established by General Resolution No. 1130 and its amendment, General Resolution No. 1144. For ALyCs I AGRO, accounting items linked to their agroindustrial activity must be excluded from the calculation. The same approach applies to ALyCs that are also registered with INAES as mutual associations and carry out that activity. The commission said the measure does not create new obligations or alter pre-existing legal situations, and it applies retroactively from April 29, 2026, the date General Resolution No. 1130 entered into force.
Argentina Securities Commission (CNV)2026-07-16
Argentina Securities Commission clarifies which ALyC accounting items count for regulatory index calculations, with retroactive effect from April 29 2026
The Argentina Securities Commission has clarified which accounting items ALyCs must use when calculating regulatory indices under General Resolution No. 1130 and No. 1144. Agroindustrial items are excluded for ALyCs I AGRO and for ALyCs also registered with INAES as mutual associations carrying out that activity. The clarification does not create new obligations and applies retroactively from April 29, 2026.