Macro Bank Inc. (BMA) – SEC staff letter
2026-01-15 · Re: Form 20-F for Fiscal Year Ended December 31, 2024 Response Dated September 30, 2025 · Accession 0000000000-26-000561 · 2 staff comment(s) issued
Company response(s): 2026-01-30
Errors, Restatements & Item 4.02IFRS & Foreign Private Issuers
2026-01-15 · Form 20-F for Fiscal Year Ended December 31, 2024 Response Dated September 30, 2025 · Comment 1 · Analysis of the allowance for loan losses and other financing, page 134 Awaiting / response not in dataset
Staff comment: We acknowledge your response to prior comment one. Please revise future filings to provide qualitative information, including a narrative explanation, to explain the reasons for the changes in the expected credit loss (“ECL”) allowance during each period presented. Refer to IFRS 7.35H, .35I and .B8D for guidance. letter →
2026-01-15 · Form 20-F for Fiscal Year Ended December 31, 2024 Response Dated September 30, 2025 · Comment 2 · Credit loss expense on financial assets, page 162 Awaiting / response not in dataset
Staff comment: We acknowledge your response to prior comment two. Please address the following: • Please tell us and revise future filings, as needed, to define "Charged-off Loans" and "Amounts Written Off" clearly identifying the differences between each term as used in your prior reconciliation. • Please provide us a reconciliation showing how the credit loss expense recognized for 2024 and 2023 is presented in the ECL rollforward line-items on page 134. Please separately identify amounts related to each various cause (e.g., "Charged- off Loans" and IAS 29 restatement). • Please consider revising your ECL rollfoward, supporting disclosure or other disclosure in future filings to more clearly show the… letter →
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Errors, Restatements & Item 4.02 – what to check: Document the SAB 99 materiality analysis for errors and evaluate whether an Item 4.02 8-K is required.
IFRS & Foreign Private Issuers – what to check:
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