Regulatory Alerts2026-03-19 | NCF-15Technical Standards for Valuation of Assets and Liabilities Excluded from Financial Entities in Resolution
The Technical Standards Committee of the Central Reserve Bank of El Salvador issued these norms to establish the valuation procedures for assets and liabilities excluded from financial entities undergoing resolution. The regulations mandate that the Financial System Superintendence determine the value of the excluded mass to facilitate orderly exit or continuity of essential functions, utilizing specific valuation methods and independent expert reports. Furthermore, the rules define the selection criteria for excluded assets and liabilities, the approval process by the Board of Directors, and the legal mechanisms for transferring the excluded mass to other entities.
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