8 September 2023

Legal News Alert - Special Edition: Compliance







Nuevos Lineamientos para las Sociedades de capitalización y ahorro

El 1 de septiembre de 2023, se publicó en el Boletín Oficial la Resolución N° 169/2023 de la Unidad de Información Financiera (la “Resolución” y la “UIF”, respectivamente), por medio de la cual se establecen los requisitos mínimos para la identificación, evaluación, monitoreo, administración y mitigación de los riesgos de lavado de activos y financiación del terrorismo (“LA/FT”) que las sociedades de capitalizacion y ahorro deberán adoptar y aplicar, de acuerdo con sus políticas, procedimientos y controles, a los fines de evitar el riesgo de ser utilizados por terceros con objetivos criminales de LA/FT, derogando la Resolución UIF N° 50/2013. 

La principal modificación que introduce la Resolución es la aplicación del enfoque basado en riesgos para las sociedades de capitalización y ahorro. En este sentido, se incorporan las siguientes obligaciones para los Sujetos Obligados:

  • La confección de un informe técnico de autoevaluación de riesgos y metodología aplicada cuya presentación deberá ser efectuada antes del 30 de abril de 2026. Dicho informe deberá contemplar el análisis de los períodos 2024 y 2025;
  • La presentación de la declaración de tolerancia al riesgo;
  • El diseño de políticas, procedimientos y controles para mitigar los riesgos identificados;
  • La presentación del informe del revisor externo independiente que deberá ser efectuada antes del 31 de octubre de 2026, contemplando los períodos 2024 y 2025; y
  • La presentación del informe sistemático anual la cual deberá ser efectuada entre el 2 de enero y el 15 de marzo de 2025 respecto de la información solicitada respecto del año 2024, entre otras.
La Resolución entrará en vigencia el 1 de noviembre de 2023. 

Para mayor información, por favor contactar a María Gabriela Grigioni.

New Guidelines for Savings and Capitalisation Companies

On September 1, 2023, Resolution No. 169/2023 of the Financial Information Unit (the “Resolution” and the “UIF” after its Spanish acronym, respectively) was published in the Official Gazette, establishing the minimum requirements for the identification, assessment, monitoring, management and mitigation of the risks of money laundering and terrorist financing (“ML/FT”) That savings and capitalisation companies shall adopt and apply, in accordance with their policies, procedures and controls, in order to avoid the risk of being used by third parties with criminal ML/TF objectives, repealing Resolution UIF No. 50/2013.

The main change introduced by the Resolution is the application of the risk-based approach for capitalisation and savings companies. In this regard, the following obligations are incorporated for regulated entities:

  • The preparation of a technical report on risk self-assessment and applied methodology and its submission by April 30, 2026, which shall include the analysis of the periods 2024 and 2025;
  • The submission of the risk tolerance statement;
  • The design of policies, procedures and controls to mitigate the identified risks;
  • The submission of the independent external auditor's report by October 31, 2026, covering the periods 2024 and 2025; and
  • The submission of the annual systematic report between January 2, and March 15, 2025 for the information requested for the year 2024, among others.
The Resolution will become effective on November 1, 2023.

For further information, please refer to María Gabriela Grigioni.
Suipacha 1111 • Piso 18 • C1008AAW • Buenos Aires • Argentina
(54 11) 4114 3000 •

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Aviso: esta publicación y la información contenida en la misma no tiene por objeto reemplazar la consulta con un asesor legal.
Notice: this legal news alert is not intended to replace legal advice but to provide information of general interest.

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