Technical Standards for Submission and Collection of Information for the Accounting and Statistical System of Investment Banks

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025

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 Financial System Supervision and Regulation Law.

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 computing 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 3, letter c) of the Financial System Supervision and Regulation Law 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.

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

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

VI. That Article 99, paragraph 3, letter a) of the Financial System Supervision and Regulation Law 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.

THEREFORE,

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

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025

AGREES to issue the following:

TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS

CHAPTER I
OBJECT, SUBJECTS, AND TERMS

Object
Art. 1.- These Standards aim to regulate the processes of sending, validating data, and submitting the financial accounting information that Investment Banks must send to the Financial System Superintendence.

Subjects
Art. 2.- The subjects obligated to comply with the provisions established in these Standards are the 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) CEBI System: Accounting and Statistical System for Investment Banks; and c) Superintendence: Financial System Superintendence.

CHAPTER II
DATABASE, REQUIRED INFORMATION, AND VALIDATION

Accounting and Statistical System for Investment Banks Art. 4.- The CEBI System shall be the database in which the submissions of accounting and extra-accounting information from Investment Banks will be accumulated.

Required Information
Art. 5.- The accounting and extra-accounting information to be submitted to the Superintendence consists of the following definitive figures:
a) Account catalog with unconsolidated balances; b) Deposits in first-tier foreign banks and other banks; c) Extra-accounting data necessary for the determination of the equity fund; d) Deposits in other foreign institutions (first-tier and non-first-tier); e) Data on subordinated debt; f) Data on securities abroad;

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025 g) Information on annual balance projections; and h) Any other information previously communicated by the Superintendence as required. The aforementioned information will be processed in files that will be prepared according to the file structures and data dictionary presented in Annex No. 1 of these Standards.

Description of Required Information
Art. 6.- The account catalog with unconsolidated balances comprises the accounts and sub-accounts of the catalog up to the ten-digit level, with balances totaled at different levels of items, accounts, and sub-accounts. For adequate functioning and uniformity of the system, this catalog must be sent in its entirety, even if some of these accounts show a zero balance.

Deposits in first-tier and non-first-tier foreign banks Art. 7.- The Superintendence, according to the list issued by this Institution. All those that do not appear in said list and belong to account 111007 are considered non-first-tier. Any change in the list of first-tier banks will be communicated in writing and will be available to the entity on the Superintendence's website. Said list will be updated semi-annually or whenever necessary.

Other extra-accounting information used in the calculation of the equity fund Art. 8.- This refers to information for which there is no accounting code within the account catalog applicable to Investment Banks, which is necessary for the calculation of the equity fund. This information is detailed in Annexes No. 2 and No. 4 of these Standards.

Validation of Information
Art. 9.- For the adequate functioning of the CEBI System, the Superintendence will have a system that will validate the data of the account catalog, extra-accounting accounts, and first-tier and non-first-tier banks before they are sent to the Superintendence, for which Investment Banks must comply with these Standards.

Art. 10.- The Investment Bank will send the previously validated information through the validation program that the Superintendence will make available to the Investment Bank.

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025 In the event that errors occur in the submission of the information, the System will not accept the information as valid and it will be rejected.

Art. 11.- The Investment Bank must refrain from sending the information required in these Standards in formats other than those established.

Art. 12.- In case of finding data errors, the Investment Bank is obligated to resend it with the correct information on the same day.

Responsibility for the quality of the submitted information.
Art. 13.- Directors, managers, and employees responsible for the preparation, review, and authorization of the information will be personally liable for the errors, omissions, and irregularities it contains.

CHAPTER III
ACCOUNTING CLOSURE DATE AND SUBMISSION OF INFORMATION TO THE SUPERINTENDENCE

Art. 14.- Investment Banks must establish their financial position at the end of each month and submit it to the Superintendence within the first five business days of the following month, except for those corresponding to the months of June and December of each year, which must be submitted within the first ten business days of the immediate subsequent month.

Additionally, Investment Banks must establish their financial position on the last business day of each week, and this position must be submitted to the Superintendence on the first business day of the immediate subsequent week.

Likewise, Investment Banks will submit to the Superintendence on January 31 of each year the projected balances, which will contain the balances in dollars of certain detail of accounts in accordance with what is established in letter H of Annex No. 2 of these Standards.

Art. 15.- The Superintendence may require the financial position on any date it deems appropriate.

Art. 16.- The information received by the Superintendence may be modified within the established deadline for its presentation; once this deadline has expired, it will be considered definitive; however, the obligated subjects may request the respective substitution by justifying it appropriately, notwithstanding that if authorized, the information will be considered received out of time for the purposes of the corresponding administrative process.

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025

CHAPTER IV
OTHER PROVISIONS AND VALIDITY

Sanctions
Art. 17.- Non-compliance with the provisions contained in these Standards will be sanctioned in accordance with what is established in the Financial System Supervision and Regulation Law.

Unforeseen Aspects
Art. 18.- Aspects not provided for in the regulatory matter in these Standards will be resolved by the Central Bank through its Standards Committee.

Validity
Art. 19.- These Standards will enter into force on October 15, 2025.

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025

Annex No. 1
FILE STRUCTURE

A. Structure of the XML database.
The data structure is defined with the following files:

File Name | Description
--- | --- ssf_cebi_saldo_cuenta.xsd | Balances of the accounts of the Investment Banks catalog ssf_cebi_deposito_extranjero.xsd | Deposits of First-tier and Non-first-tier Foreign Banks ssf_cebi_dato_extracontable.xsd | Extra-accounting Information of the CEBI ssf_cebi_titulo_valor_extranjero.xsd | Foreign Securities ssf_cebi_prestamo_garantizado.xsd | Guaranteed Loans by Deposits in Foreign Banks ssf_cebi_aval_garantizado.xsd | Guarantees Guaranteed by Deposits in Foreign Banks ssf_cebi_deuda_subordinada.xsd | Subordinated Debt ssf_cebi_balance_proyectado.xsd | Projected Balance

B. Data file for the submission of information.
The information will be submitted with the following files:

File Name | Description
--- | --- saldo_cuenta.xml | Balances of the accounts of the Investment Banks catalog deposito_extranjero.xml | Deposits of First-tier and Non-first-tier Foreign Banks dato_extracontable.xml | Extra-accounting Information of the CEBI System titulo_valor_extranjero.xml | Foreign Securities prestamo_garantizado.xml | Guaranteed Loans by Deposits in Foreign Banks aval_garantizado.xml | Guarantees Guaranteed by Deposits in Foreign Banks deuda_subordinada.xml | Subordinated Debt balance_proyectado.xml | Projected Balance

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025

Annex No. 1

1. File Name: saldo_cuenta.xml
   This file is used to report information corresponding to the account catalog with its balances.

ELEMENT | TYPE | LENGTH | DECIMALS | DESCRIPTION --- | --- | --- | --- | --- id_codigo_cuenta | XsString | 10 | 0 | Accounting Account. This value must not be modified. nom_cuenta | XsString | 80 | 0 | Description of the accounting account. This value must not be modified. valor | XsDecimal | 17 | 2 | Account balance.

2. File Name: deposito_extranjero.xml

This file is used to provide information corresponding to deposits abroad, both in first-tier and non-first-tier banks. When dealing with first-tier banks, the only column that must be updated is valor; on the contrary, when they are non-first-tier banks, all columns must be added. typed respecting the following combination: BN+Correlative (E.g.: BN1, BN15, BN27).

ELEMENT | TYPE | LENGTH | DECIMALS | DESCRIPTION --- | --- | --- | --- | --- id_codigo_banco | XsString | 10 | 0 | Code of the first-tier or non-first-tier bank. nom_banco | XsString | 80 | 0 | Name of the first-tier or non-first-tier bank. Pais | XsString | 20 | 0 | Country of origin of the bank Categoria | XsString | 2 | 0 | Category within which the Bank is classified. For First-tier Banks, only "No de 1ª. Línea" is accepted. Valor | XsDecimal | 17 | 2 | Balance of the deposit in the first-tier or non-first-tier bank.

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025

Annex No. 1

3. File Name: dato_extracontable.xml

This file will serve to register information corresponding to extra-accounting data.

ELEMENT | TYPE | LENGTH | DECIMALS | DESCRIPTION --- | --- | --- | --- | --- id_codigo_extracontable | XsString | 10 | 0 | Extra-accounting variable account. This value must not be modified. desc_extra_contable | XsString | 80 | 0 | Description of the extra-accounting variable. This value must not be modified. Valor | XsDecimal | 17 | 2 | Extra-accounting balance.

4. File Name: titulo_valor_extranjero.xml
   Contains information on securities issued by foreign institutions, classifying them by issuer (sovereigns, central banks, and others) and dividing them by risk category (From AAA to unranked).

ELEMENT | TYPE | LENGTH | DECIMALS | DESCRIPTION --- | --- | --- | --- | --- id_codigo_titulo_extranjero | XsString | 10 | 0 | Code of the Foreign Security. This value must not be modified. desc_tv_extranj | XsString | 254 | 0 | Description of the Foreign Security. This value must not be modified. valor_tv_extranj | XsDecimal | 17 | 2 | Value of the foreign security.

5. File Name: prestamo_garantizado.xml
   In this database, the values of loans granted that are guaranteed by first-tier foreign banks will be reported. For this, the same structure and list of first-tier banks presented in the deposito_extranjero file is used, with the difference that, instead of capturing the placed deposit, the value of the loan guaranteed by the first-tier bank will be reported.

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025

Annex No. 1

ELEMENT | TYPE | LENGTH | DECIMALS | DESCRIPTION --- | --- | --- | --- | --- id_codigo_banco | XsString | 10 | 0 | Code of the first-tier bank. nom_banco | XsString | 80 | 0 | Name of the first-tier bank. Pais | XsString | 20 | 0 | Country of origin of the bank. categoria | XsString | 2 | 0 | Category within which the Bank is classified. For First-tier Banks, only "No de 1ª. Línea" is accepted. valor | XsDecimal | 17 | 2 | Value of the loan guaranteed by the first-tier bank.

6. File Name: aval_garantizado.xml
   In this database, the values of guarantees and sureties guaranteed by first-tier foreign banks will be reported, and it uses the same structure and list of banks from the BPYNPL.DBF file, with the difference that instead of capturing the placed deposit, the value of the guarantee or surety guaranteed by the first-tier bank will be reported.

ELEMENT | TYPE | LENGTH | DECIMALS | DESCRIPTION --- | --- | --- | --- | --- id_codigo_banco | XsString | 10 | 0 | Code of the first-tier bank. nom_banco | XsString | 80 | 0 | Name of the first-tier bank. Pais | XsString | 20 | 0 | Country of origin of the bank. categoria | XsString | 2 | 0 | Category within which the Bank is classified. For First-tier Banks, only "No de 1ª. Línea" is accepted. valor_aval_fianza | XsDecimal | 17 | 2 | Value of the guarantee guaranteed by the First-tier Bank.

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025

Annex No. 1

7. File Name: deuda_subordinada.xml
   Used to report the value of subordinated debt according to the detail of its maturities. The information reported in this detail must correspond to the capital of the debt, which will be validated against the balances reported within the corresponding accounts of the account catalog (Subordinated debt with foreign first-tier institutions).

ELEMENT | TYPE | LENGTH | DECIMALS | DESCRIPTION --- | --- | --- | --- | --- id_codigo_deuda | XsString | 10 | 0 | Code assigned to the subordinated debt according to its maturity period. This value must not be modified. desc_deuda | XsString | 80 | 0 | Description of the subordinated debt code. This value must not be modified. valor_deuda | XsDecimal | 17 | 2 | Value of the subordinated debt.

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025

Annex No. 1

8. File Name: balance_proyectado.xml
   In this database, the information on the projections that the Investment Bank expects to have in its operations for the reported year will be reported.

ELEMENT | TYPE | LENGTH | DECIMALS | DESCRIPTION --- | --- | --- | --- | --- id_codigo_cuenta_proy | XsString | 10 | 0 | Accounting Account. This value must not be modified. nom_cuentaproy | Character | 80 | 0 | Description of the accounting account. This value must not be modified. enero | XsDecimal | 17 | 2 | Account balance projected for January. febrero | XsDecimal | 17 | 2 | Account balance projected for February. marzo | XsDecimal | 17 | 2 | Account balance projected for March. abril | XsDecimal | 17 | 2 | Account balance projected for April. mayo | XsDecimal | 17 | 2 | Account balance projected for May. junio | XsDecimal | 17 | 2 | Account balance projected for June. julio | XsDecimal | 17 | 2 | Account balance projected for July. agosto | XsDecimal | 17 | 2 | Account balance projected for August. septiembre | XsDecimal | 17 | 2 | Account balance projected for September. octubre | XsDecimal | 17 | 2 | Account balance projected for October. noviembre | XsDecimal | 17 | 2 | Account balance projected for November. diciembre | XsDecimal | 17 | 2 | Account balance projected for December.

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025

Annex No. 2
DATA DICTIONARY

This data dictionary contains the characteristics of the elements that form part of the required structure.

A. File for the Account Catalog: saldo_cuenta.xml It will contain the information of the account catalog with balances of Investment Banks. The account and description fields must not be modified by the Investment Bank, otherwise the validator will reject it.

FIELD: id_codigo_cuenta
DESCRIPTION: Account code
COMMENT: Account codes must be registered up to 10 characters and without zero padding.
Example:
Correct Form: Account: ASSETS Code: 1
Incorrect Form: Account: ASSETS Code: 1000000000

FIELD: nom_cuenta
DESCRIPTION: Account description
COMMENT: Must be written in UPPERCASE

FIELD: Valor
DESCRIPTION: Balance as of the date
COMMENT: Must always be sent, even if this balance is zero

B. File for Deposits in First-tier and Non-first-tier Banks and Other Foreign Institutions: deposito_extranjero.xml It will contain the detail of deposits in banks and other foreign institutions. Most of the information requested is provided by the Superintendence and only the corresponding information for non-first-tier banks and other financial institutions incorporated by the Investment Banks reporting the data needs to be added.

FIELD: id_codigo_banco
DESCRIPTION: Code of the first-tier or non-first-tier bank.

NRP-91
TECHNICAL STANDARDS FOR SUBMISSION AND COLLECTION OF INFORMATION FOR THE ACCOUNTING AND STATISTICAL SYSTEM OF INVESTMENT BANKS Approval: 09/30/2025 Validity: 10/15/2025

Annex No. 2

COMMENT:
In the list prepared by the Superintendence, codes have already been assigned to first-tier banks. For banks that are not first-tier, the following coding format must be respected:
BN + <correlative>.

Example:
For the bank 'BANK OF BOGOTA', if 6 banks have already been registered in the file, then cod_ban = 'BN7' For those corresponding to the category of other foreign institutions, the code will be assigned:

FIELD: nom_banco
DESCRIPTION: Description of the First-tier or non-first-tier Bank.
COMMENT: Corresponds to the description of first-tier or non-first-tier foreign institutions.
The information to be completed in this field must be in UPPERCASE letters.

FIELD: País
DESCRIPTION: Country where the institution resides.
COMMENT: Corresponds to the country where the deposit is placed in the financial institution.
The information to be completed in this field must be in UPPERCASE letters.

FIELD: Categoría
DESCRIPTION: Contains the coding assigned to the rating

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