Technical Standards on the Procedure for Information Collection of the Central Risk System for Investment Banks

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TECHNICAL STANDARDS ON THE PROCEDURE FOR THE COLLECTION OF INFORMATION OF THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025 Validity: 25/11/2025

THE STANDARDS COMMITTEE OF THE CENTRAL RESERVE BANK OF EL SALVADOR,

CONSIDERING:

I. That Article 3, paragraph 3 of the Investment Banks Law establishes that Investment Banks constituted in accordance with this law shall have the status of members of the Financial System in accordance with the Law on Supervision and Regulation of the Financial System.

II. That Article 69, paragraph 2 of the Investment Banks Law establishes that Investment Banks must facilitate direct access of the Financial System Superintendence to their computer systems for the purpose of obtaining accounting, financial, and credit information that allows it to fulfill its oversight function in accordance with the law and according to the security, confidentiality, and technological limitations of each institution.

III. That Article 71 of the Investment Banks Law establishes that the provisions contained in Article 61 of the Banks Law shall apply to Investment Banks, insofar as they do not contravene the Investment Banks Law, nor the nature or purpose of Investment Banks.

IV. That Article 3, letter c) of the Law on Supervision and Regulation of the Financial System establishes that it is the responsibility of the Financial System Superintendence to proactively monitor the risks of the members of the financial system and the manner in which they manage them, ensuring the prudent maintenance of their solvency and liquidity.

V. That Article 7 of the Law on Supervision and Regulation of the Financial System establishes the entities subject to the supervision of the Financial System Superintendence.

VI. That Article 32 of the Law on Supervision and Regulation of the Financial System establishes that the Financial System Superintendence may require supervised entities to provide direct access to all data, reports, or documents regarding their operations through the means and form that it defines. When it deems appropriate, the Superintendence may require direct real-time access to the information systems of the supervised entities.

VII. That Article 99, paragraph 3, letter a) of the Law on Supervision and Regulation of the Financial System establishes that it is the responsibility of the Standards Committee of the Central Reserve Bank of El Salvador to approve technical standards on any other aspect inherent to risk management by the supervised entities.

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TECHNICAL STANDARDS ON THE PROCEDURE FOR THE COLLECTION OF INFORMATION OF THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025 Validity: 25/11/2025

THEREFORE,

by virtue of the regulatory powers conferred upon it by Article 99 of the Law on Supervision and Regulation of the Financial System,

AGREES to issue the following:

......

TECHNICAL STANDARDS ON THE PROCEDURE FOR THE COLLECTION OF INFORMATION OF THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

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TECHNICAL STANDARDS ON THE PROCEDURE FOR THE COLLECTION OF INFORMATION OF THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025 Validity: 25/11/2025

CHAPTER I OBJECT, SUBJECTS, AND TERMS

Object Art. 1.- These Standards aim to collect information on credit risk operations performed by investment banks that are entities of the National Financial System. These requirements must be incorporated into their production IT platform and integrated into their systems.

Subjects Art. 2.- The subjects obligated to comply with the provisions established in these Standards are: a) Investment banks constituted in El Salvador; and b) Subsidiaries of Investment Banks constituted in El Salvador.

Terms Art. 3.- For the purposes of these Standards, the terms indicated below have the following meaning: a) Central Bank: Central Reserve Bank of El Salvador; b) Entity/entities: Subjects obligated to comply with these Standards; and c) Superintendence: Financial System Superintendence.

CHAPTER II CHARACTERISTICS OF THE SUBMISSION

Files Art. 4.- The structure of the data files and the name of the XML data files to be submitted by the entities are contemplated in Annex "A" of these Standards.

Validator Art. 5.- Entities are obligated to update the validator program when the Superintendence communicates that any changes have been made. Any new version of this system will be placed on the Superintendence's website, except in cases where the Superintendence will inform in a timely manner. Art. 6.- The files must be sent using the "Generate Submission" option of the data validation module, which can only generate the submission if there are no critical errors.

Update of the Risk Central Art. 7.- The system will be updated with information coming from the entities' information systems, which they must submit to the Superintendence within the first seven business days of each month, except for quarterly closings, which must be sent within the first ten business days, accompanied by a transmittal letter from the official responsible for the veracity of the data (data submission report). For this purpose, the entity will inform the Superintendence of any internal changes to the official responsible for the submission and the IT technician, detailing names, position, phone number, and email address. Upon receipt of the information, the Superintendence will conduct an additional review to determine if the submission was generated correctly; otherwise, it will be rejected, granting two business days after the submission period has expired to resubmit. Notwithstanding the foregoing, the legal deadline for presenting the information shall be the first seven business days of the month, except for quarterly closings, which shall be within the first ten business days of each month.

Coverage and Frequency of Evaluations Art. 8.- Entities must submit one hundred percent of debtors for loans, contingent operations, and any other balances representing credit risk, which must have their corresponding risk category, understanding that the risk category is unique for each debtor, except for provisions expressly stated by the Central Bank through its Standards Committee. Subjects obligated to comply with these Standards must keep their credit risk asset portfolio evaluated at all times.

Format of Monetary Amounts Art. 9.- Monetary amounts must be represented in United States dollars with two decimal places.

Identification of Persons Art. 10.- For the purposes of identifying natural or legal persons residing in the country, the Superintendence will require the tax identification number (NIT). The identification of the NIT will be in accordance with what is established by the tax administration. In the case of non-resident or non-domiciled persons, whether natural or legal, who do not possess an NIT, they must request a unique identification number from the Superintendence that will serve as the tax identification number (NIT) for said debtor.

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TECHNICAL STANDARDS ON THE PROCEDURE FOR THE COLLECTION OF INFORMATION OF THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025 Validity: 25/11/2025

This identification will be exclusively for internal use by the Superintendence and will have no effect for any other procedure.

Responsibility Art. 11.- Directors, managers, and employees responsible for preparing or reviewing the information to be sent through the central risk system verifier to the Superintendence will be personally liable for any errors, omissions, and irregularities it contains. The information received by the Superintendence may be modified by the submitting entity within the established deadline for its presentation. Once this period has expired, it will be considered definitive; however, the institution may request the total substitution of the same, justifying it appropriately, notwithstanding having been authorized for it, the information will be considered received out of time for the pertinent legal effects.

Data Submission Report Art. 12.- When entities upload the information referred to in Article 7 of these Standards to the system enabled by the Superintendence for such purpose, and if such information is free of errors, the Superintendence will generate a report validating that the data has been received free of errors and with the names of the files uploaded to the system.

CHAPTER III OTHER PROVISIONS AND VALIDITY

Technical Details of Information Submission Art. 13.- The Superintendence will send to the entities, within a maximum period of 30 business days following the entry into force of these Standards, with a copy to the Central Bank, the technical details and the description and characteristics of the columns related to the files comprising Annex A of these Standards. The information requirements will be limited to the collection of information as regulated in these Standards. Entities must implement the necessary mechanisms for the submission of information referred to in these Standards, within a maximum period of 90 business days after the start of operations, in accordance with the technical details sent by the Superintendence. During the implementation period referred to in the first and second paragraphs of this article, entities must submit the information required in these Standards electronically starting from the first month subsequent to having commenced operations in accordance with the deadlines established in Article 7 of these Standards.

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TECHNICAL STANDARDS ON THE PROCEDURE FOR THE COLLECTION OF INFORMATION OF THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025 Validity: 25/11/2025

started operations in accordance with the deadlines established in Article 7 of these Standards.

Sanctions Art. 14.- Non-compliance with the provisions contained in these Standards will be sanctioned in accordance with what is established in the Law on Supervision and Regulation of the Financial System.

Unforeseen Aspects Art. 15.- Unforeseen aspects in regulatory matters in these Standards will be resolved by the Central Bank through its Standards Committee.

Validity Art. 16.- These Standards will enter into force as of November 25, 2025.

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TECHNICAL STANDARDS ON THE PROCEDURE FOR THE COLLECTION OF INFORMATION OF THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025 Validity: 25/11/2025

Annex A XML FILE STRUCTURES

Below, the names and structure of the XML data files to be submitted by the entities are presented. The description of the same and the characteristics of each of the columns that compose them will be sent in the technical details regulated in Article 13 of these Standards.

File 1. Persons (persona.xml) No. Column Name Type Length Decimals Description 1.1. document_number XsString 14 Person's identification document number 1.2. identifier_type XsString 1 Identifier type code 1.3. first_surname XsString 25 Person's first surname 1.4. second_surname XsString 25 Person's second surname 1.5. married_surname XsString 25 Person's married surname 1.6. first_name XsString 25 Person's first name 1.7. second_name XsString 25 Person's second name 1.8. society_name XsString 100 Legal person's name 1.9. person_type XsString 1 Person type code 1.10. relationship_type XsString 1 Debtor's relationship type with the entity 1.11. resident XsString 1 Whether the person is a resident or not in El Salvador 1.12. person_business XsString 6 Person's business or economic activity code 1.13. company_size XsString 2 Company size code 1.14. company_type XsString 1 Whether the company is new or existing 1.15. reserve XsDecimal 12 2 Sanitation reserves

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TECHNICAL STANDARDS ON THE PROCEDURE FOR THE COLLECTION OF INFORMATION OF THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

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No. Column Name Type Length Decimals Description 1.16. risk_category XsString 2 Risk category code 1.17. customer_number XsString 17 Unique Identification Number (NIU) of the customer 1.18. alt_id XsString 20 Alternative identification number 1.19. alt_id_type XsString 2 Alternative identification type 1.20. birth_date XsDate Birth or constitution date 1.21. residence_country XsInt Person's country of residence 1.22. consolidated_risk XsDecimal 12 2 Sum of reference balances 1.23. person_sex XsString 1 Person's sex 1.24. Occupation XsString 3 Person's occupation 1.25. origin_country_id XsString 20 Tax identification of the person's country of origin 1.26. nationality XsInt Person's nationality 1.27. residence_district XsString 4 Person's residence district code 1.28. previous_document XsString 14 In the case that the reported person acquires NIT, DUI document or is a person who passes from minor to adult Salvadoran.

File 2. Risk Asset References (referencia.xml) No. Column Name Type Length Decimals Description 2.1. Debtor_Document XsString 14 Debtor's NIT 2.2. portfolio_code XsString 2 Portfolio type code 2.3. asset_code XsString 2 Risk asset type code 2.4. reference_number XsString 20 Reference number 2.5. reference_amount XsDecimal 12 2 Reference amount 2.6. reference_balance XsDecimal 12 2 Reference balance 2.7. active_capital_balance XsDecimal 12 2 Active capital balance 2.8. overdue_capital_balance XsDecimal 12 2 Overdue capital balance 2.9. active_interest_balance XsDecimal 12 2 Active interest balance 2.10. overdue_interest_balance XsDecimal 12 2 Overdue interest balance 2.11. deposit_credit XsDecimal 12 2 Unapplied credits to loan/deposit unapplied to letter of credit 2.12. granting_date XsDate Granting date 2.13. maturity_date XsDate Maturity date 2.14. write_off_date XsDate Write-off date 2.15. credit_status XsString 1 Credit status code 2.16. capital_delinquency_balance XsDecimal 12 2 Capital delinquency balance 2.17. interest_delinquency_balance XsDecimal 12 2 Interest delinquency balance 2.18. capital_delinquency_days XsInt Capital delinquency days 2.19. interest_delinquency_days XsInt Interest delinquency days 2.20. capital_delinquency_start_date XsDate Capital delinquency start date 2.21. interest_delinquency_start_date XsDate Interest delinquency start date

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TECHNICAL STANDARDS ON THE PROCEDURE FOR THE COLLECTION OF INFORMATION OF THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

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No. Column Name Type Length Decimals Description 2.22. capital_payment XsString 1 Capital payment method code 2.23. interest_payment XsString 1 Interest payment method code 2.24. grace_period_capital XsInt Grace period for capital payment 2.25. grace_period_interest XsInt Grace period for interest payment 2.26. Issuance XsString 15 Issuance denomination 2.27. credit_destination_country XsInt Credit destination country code 2.28. Destination XsString 6 Loan destination code by economic sector 2.29. currency_code XsString 1 Currency code 2.30. interest_rate XsDecimal 5 2 Current interest rate 2.31. contractual_rate XsDecimal 5 2 Contractual or nominal rate 2.32. reference_rate XsDecimal 5 2 Published reference rate 2.33. effective_rate XsDecimal 5 2 Effective rate 2.34. interest_rate_type XsString 1 Nominal rate type 2.35. loan_type XsString 2 Loan type code 2.36. resource_code XsString 2 Resource source code 2.37. last_maturity_date XsDate Last maturity date 2.38. extension_days XsInt Extension days 2.39. disbursed_amount XsDecimal 12 2 Amount disbursed in the month 2.40. credit_type XsString 2 Credit type 2.41. last_capital_payment_date XsDate Date of last covered capital payment

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TECHNICAL STANDARDS ON THE PROCEDURE FOR THE COLLECTION OF INFORMATION OF THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025 Validity: 25/11/2025

No. Column Name Type Length Decimals Description 2.42. last_interest_payment_date XsDate Date of last covered interest payment 2.43. capital_payment_day XsInt Capital payment day 2.44. interest_payment_day XsInt Interest payment day 2.45. capital_delinquency_installments XsInt Number of capital delinquency installments 2.46. interest_delinquency_installments XsInt Number of interest delinquency installments 2.47. installment_amount XsDecimal 12 2 Reference installment amount including capital plus interest 2.48. capital_account XsString 12 Capital accounting account 2.49. interest_account XsString 12 Interest accounting account 2.50. cancellation_date XsDate Reference cancellation date 2.51. capital_advance XsDecimal 12 2 Advanced capital payments 2.52. net_risk XsDecimal 12 2 Net risk 2.53. insured_balance XsDecimal 12 2 Credit insurance balance 2.54. legal_costs_balance XsDecimal 12 2 Legal costs balance 2.55. credit_card_type XsString 1 Credit card type 2.56. credit_card_class XsString 1 Credit card class code 2.57. credit_card_product XsString 20 Credit card product 2.58. consolidated_guarantee_value XsDecimal 12 2 Consolidated guarantee value 2.59. granting_district XsString 4 Credit destination district code 2.60. reference_reserve XsDecimal 12 2 Reference reserve

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TECHNICAL STANDARDS ON THE PROCEDURE FOR THE COLLECTION OF INFORMATION OF THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025 Validity: 25/11/2025

No. Column Name Type Length Decimals Description 2.61. judicial_stage XsString 1 Credit judicial stage code 2.62. lawsuit_date XsDate Lawsuit date 2.63. credit_term XsInt Credit term 2.64. discount_order XsString 2 With or without discount order 2.65. reference_risk_category XsString 2 Reference risk category code

File 3. References and Guarantees Association (referencia_garantia.xml) No. Column Name Type Length Decimals Description 3.1. reference_number XsString 20 Reference number 3.2. portfolio_code XsString 2 Portfolio type code 3.3. asset_code XsString 2 Risk asset type code 3.4. guarantee_identification XsString 20 Unique guarantee identification 3.5. guarantee_type XsString 2 Guarantee type code 3.6. proportional_guarantee_value XsDecimal 12 2 Proportional value of the guarantee covering the reference

File 4. Mortgage Guarantees (garantia_hipotecaria.xml) No. Column Name Type Length Decimals Description 4.1. guarantee_identification XsString 20 Unique guarantee identification 4.2. guarantee_country XsString Country where the guarantee is located

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TECHNICAL STANDARDS ON THE PROCEDURE FOR THE COLLECTION OF INFORMATION OF THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

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No. Column Name Type Length Decimals Description 4.3. registration_number XsString 40 Registration number assigned by the CNR 4.4. owner_nit XsString 14 NIT of the guarantee owner 4.5. registration_date XsDate Registration date 4.6. status XsString 1 Guarantee status 4.7. location_code XsString 4 Guarantee location code 4.8. description XsString 60 Property description 4.9. appraisal_date XsDate Appraisal date 4.10. expert_value XsDecimal 12 2 Expert value 4.11. contractual_value XsDecimal 12 2 Contractual value 4.12. market_value XsDecimal 12 2 Market value 4.13. mortgage_grade XsInt Number of mortgages for a particular reference 4.14. guarantee_address XsString 60 Guarantee address 4.15. appraiser_code XsString 10 Appraiser code 4.16. appraiser_name XsString 70 Appraiser name 4.17. appraiser_type XsString 1 Appraiser type

File 5. Fiduciary Guarantees (garantia_fiduciaria.xml) No. Column Name Type Length Decimals Description 5.1.