Norm on Publications

Page 1 of 2 Resolution No. CD-SIBOIF-1273-1-OCT1-2021 Dated October 1, 2021 NORM ON PUBLICATIONS The Board of Directors of the Superintendence of Banks and Other Financial Institutions.

CONSIDERING I That in accordance with the applicable legal and regulatory framework for persons subject to the supervision of the Superintendence of Banks and Other Financial Institutions, they are obligated to make known to the public through written media of national circulation information related to their corporate purpose or specific activities, such as: publication of financial statements, updates of share capital, list of officials and delinquent clients, notices of public offers of securities, temporary closures of operations, notices to object to appointments of shareholders and directors, publication of contracts, among others.

II That in the event that it is impossible to carry out the aforementioned publications through the means indicated in the previous consideration, the use of other means of dissemination of the information required by the applicable legal and regulatory framework may be recognized.

III That in accordance with the considerations previously stated and based on the powers established in Article 3, numeral 13) and Article 10, numerals 1) and 2), of Law No. 316, Law of the Superintendence of Banks and Other Financial Institutions, published in La Gaceta, Official Gazette No. 196, of October 14, 1999 and its reforms.

In exercise of its powers, HAS ISSUED The following, CD-SIBOIF-1273-1-OCT1-2021 NORM ON PUBLICATIONS

CHAPTER I OBJECT AND SCOPE Article 1. Object and scope. - This norm aims to recognize, in addition to written media of national circulation, other means for the publication of information that, in accordance with the legal and regulatory framework, corresponds to be disclosed by persons subject to the supervision of the Superintendence of Banks and Other Financial Institutions (Superintendence), as well as by the latter itself.

Page 2 of 2 CHAPTER II PUBLICATIONS Article 2. Publications by supervised persons. - Persons subject to the supervision of the Superintendence, who are required to publish in a written medium or newspaper of national circulation, the information that, in accordance with the applicable legal and regulatory framework, they must disclose to their clients, users, or the general public, and who are unable to meet such requirement, must do so in their client service offices and on their websites. Only what is established in current laws and regulations shall be published in La Gaceta, Official Gazette.

Article 3. Publications by the Superintendence. - The provisions of the previous article shall also apply to publications that, in accordance with the legal or regulatory framework, correspond to be carried out by the Superintendence, which shall be made on its website.

CHAPTER III FINAL PROVISIONS Article 4. Unforeseen cases. - Cases not provided for in the previous articles shall be resolved by the Superintendent, ex officio or upon request by the interested party, taking into consideration the nature of the information to be published and the client, user, or general public to whom it is directed, being able to define the content and formalities of the publication, the communication medium to be used, its deadline, among other aspects related to it.

Article 5. Validity. - This norm shall enter into force upon its publication in La Gaceta, Official Gazette.

(S) legible Magaly María Sáenz Ulloa (S) Illegible (Luis Ángel Montenegro E) (S) Illegible Fausto Reyes (S) Illegible (Silvio Moisés Casco Marenco) (S) Illegible (Ervin Antonio Vargas Pérez). SAÚL CASTELLÓN TÓRREZ Ad Hoc Secretary of the SIBOIF Board of Directors