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

CONSIDERING:

I. That in accordance with the Law on Supervision and Regulation of the Financial System, the Financial Supervision and Regulation System is created, which is constituted by the Central Bank of Reserve of El Salvador and the Superintendence of the Financial System, with the former, through the Committee of Norms, being responsible for approving the technical regulatory framework necessary for the adequate application of the laws regulating the members of the financial system and other supervised entities.

II. That Article 4, letter c) of the Law on Supervision and Regulation of the Financial System establishes that the Superintendence of the Financial System has among its powers to carry out individual and consolidated supervision of the members of the financial system, as well as the supervision of other regulated subjects.

III. That Article 7 of the Law on Supervision and Regulation of the Financial System establishes who are subject to the provisions of said Law and therefore to the supervision of the Superintendence of the Financial System.

IV. That Article 35, letter f) of the Law on Supervision and Regulation of the Financial System establishes that it is the obligation of the supervised entities to provide adequate accounting disclosure of the economic and financial reality, and they must have the backing of their internal and external audits.

V. That Article 99, letter c) of the Law on Supervision and Regulation of the Financial System establishes that it is the responsibility of the Committee of Norms of the Central Bank of Reserve to approve the Technical Norms for the preparation, presentation, and dissemination of Financial Statements and supplementary information of the members of the financial system; to determine accounting obligations and the principles according to which they must keep their accounts, and to establish criteria for the valuation of assets, liabilities, and the establishment of provisions and reserves for risks.

VI. That in accordance with Article 101, fourth paragraph of the Law on Supervision and Regulation of the Financial System, the powers to approve, modify, and repeal technical norms that must be complied with by the members of the financial system and other supervised entities are transferred to the Central Bank of Reserve of El Salvador.

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:

ACCOUNTING MANUAL FOR STOCK EXCHANGES

CONTENTS

CHAPTER I
GENERAL PROVISIONS
Includes the general application provisions in the recording of operations of Stock Exchanges.

CHAPTER II
FINANCIAL STATEMENTS TO BE SUBMITTED TO THE SUPERINTENDENCE OF THE FINANCIAL SYSTEM AND PUBLISHED Includes provisions regarding the submission of financial statements to the Superintendence of the Financial System, the publication thereof, among other provisions.

CHAPTER III
CHART OF ACCOUNTS
Includes the list of accounts provided for the accounting of the respective operations.

CHAPTER IV
ACCOUNT APPLICATION MANUAL
Includes the description of the concept of the accounts and the main applications by which they will be affected.

CHAPTER V
FINANCIAL STATEMENTS
Includes models of Financial Statements.

CHAPTER VI
OTHER PROVISIONS AND VALIDITY
Includes provisions regarding sanctions, repeals, unforeseen aspects, and validity.

CHAPTER I
GENERAL PROVISIONS

A. OBJECTIVE
The objective of this manual is to provide Stock Exchanges with the technical accounting treatment that allows the application of International Financial Reporting Standards, regarding the uniform recording of their transactions, preparation and presentation of their financial statements, and disclosure of their notes, thus providing a useful instrument for the analysis of information and decision-making by administrators, shareholders, the public using the services of the Superintendence of the Financial System, and other interested parties.

B. APPLICATION

This document and the provisions contained therein must be applied by all entities authorized to operate as Stock Exchanges.
The accounts contained in the Manual do not imply authorization to carry out the operations to which they refer; entities must adhere to the current legal and regulatory norms.
Stock Exchanges may not use new accounts or primary and secondary sub-accounts without prior written authorization from the Central Bank of Reserve, through its Committee of Norms. However, they may open additional analytical accounts to those established in the Chart of Accounts, from the eighth and ninth digits, to the degree and detail they consider necessary for better recording and control of their operations.
To incorporate additional analytical accounts or accounts with more digits in the Chart of Accounts, intended to identify banking entities, the codes and denominations established by the Central Bank of Reserve, through its Committee of Norms, must be used.
Stock Exchanges must submit the monthly trial balance electronically, with the main accounts and all corresponding sub-accounts, down to the last level of information, in accordance with what is established in letter D of Chapter II of this Accounting Manual.
The own Investment portfolio must be valued daily, such that accounting records are posted promptly with variations in the value of said assets. All of the above in accordance with International Financial Reporting Standards.

C. STRUCTURE, CODIFICATION, AND DENOMINATION

DEFINITION OF CATALOG STRUCTURE COMPONENTS
The Catalog has been structured based on a decimal coding system, with an account denomination that contemplates different levels of aggregation, distinguishing:

Element: Identified by the first digit
Category: Identified by the first two digits
Account: Identified by the first three digits Sub-account: Identified by the first four digits Sub-sub-account: Identified by the first five digits Detail: Identified by the first seven digits Sub-detail: Identified by the first nine digits

ACCOUNTING ELEMENTS
The elements defined within the structure are associated with the rights, obligations, and equity of Stock Exchanges, as well as with the rights and obligations of clients intermediated through the exchanges and changes in such elements. The established elements are presented below.

CODE DESCRIPTION
1 ASSET
2 LIABILITY
3 EQUITY
4 EXPENSES
5 INCOME
6 CONTINGENCIES OF OWN COMMITMENTS AND CONTROL 7 CONTINGENCIES OF CREDITOR COMMITMENTS AND CONTROL 8 STOCK EXCHANGE ACCOUNTS FOR DEPOSIT, CUSTODY, AND CONTROL OF DEBTOR SECURITIES 9 STOCK EXCHANGE ACCOUNTS FOR DEPOSIT, CUSTODY, AND CONTROL OF CREDITOR SECURITIES

CATEGORIZATION RUBRICS
Identified by the second digit, starting from one (1), such rubrics are detailed below:

CODE DESCRIPTION
1 ASSET
11 CURRENT ASSET
12 NON-CURRENT ASSET
2 LIABILITY
21 CURRENT LIABILITY
22 NON-CURRENT LIABILITY
3 EQUITY
31 CAPITAL

CODE DESCRIPTION
32 CAPITAL RESERVES
33 REVALUATIONS
34 RESULTS
35 RESTRICTED EQUITY
36 OPTIONS ON SHARE-BASED PAYMENTS
4 EXPENSES
41 OPERATING EXPENSES
42 FINANCIAL EXPENSES
43 EXTRAORDINARY EXPENSES
44 INCOME TAX
5 INCOME
51 OPERATING INCOME
52 FINANCIAL INCOME
53 EXTRAORDINARY INCOME
6 CONTINGENCIES OF OWN COMMITMENTS AND CONTROL 61 DEBTOR CONTINGENT COMMITMENT ACCOUNTS 62 CONTROL ACCOUNTS 7 CONTINGENCIES OF CREDITOR COMMITMENTS AND CONTROL 71 CONTINGENT AND COMMITMENT ACCOUNTS 72 CREDITOR CONTROL ACCOUNTS 8 STOCK EXCHANGE ACCOUNTS FOR DEPOSIT, CUSTODY, AND CONTROL OF DEBTOR SECURITIES 81 FINANCIAL SETTLEMENT AND STOCK EXCHANGE OPERATIONS ACCOUNTS. 9 STOCK EXCHANGE ACCOUNTS FOR DEPOSIT, CUSTODY, AND CONTROL OF CREDITOR SECURITIES 91 OBLIGATIONS FOR FINANCIAL SETTLEMENT AND STOCK EXCHANGE OPERATIONS.

LEDGER ACCOUNTS
Group economic events of homogeneous nature, identified by the third digit starting with zero (0), allowing up to ten accounts to be grouped per category of accounting elements; an example of account codification is presented below:

CODE DESCRIPTION
110 CASH AND CASH EQUIVALENTS
111 BANKS AND OTHER FINANCIAL INSTITUTIONS
112 RESTRICTED AVAILABLE FUNDS

SUB-ACCOUNTS
Identified by the fourth digit, they represent aggregations of economic events that provide valuable financial information, coded from digit zero (0), allowing up to ten sub-accounts to be generated from the ledger account; an example of codification is presented below:

CODE TYPE DESCRIPTION
110 ACCOUNT CASH AND CASH EQUIVALENTS
1100 SUB-ACCOUNT PETTY CASH
1101 SUB-ACCOUNT GENERAL CASH

SUB-SUBACCOUNTS
Identified by the fifth digit, they represent aggregations of economic events that provide financial information, allowing up to ten sub-sub-accounts to be generated, grouped within the sub-accounts; this level of codification will be used in the present structure only for the following group of accounts, sub-accounts, and sub-sub-accounts:

CODE TYPE DESCRIPTION
620 ACCOUNT OBLIGATIONS FOR SECURITIES DELIVERED TO SUB-CUSTODIANS 6200 SUB-ACCOUNT FIXED INCOME SECURITIES 62000 SUB-SUB-ACCOUNT OWN 62001 SUB-SUB-ACCOUNT THIRD PARTIES 6201 SUB-ACCOUNT VARIABLE INCOME SECURITIES 62010 SUB-SUB-ACCOUNT OWN 62011 SUB-SUB-ACCOUNT THIRD PARTIES 720 ACCOUNT SUB-CUSTODIANS OF SECURITIES 7200 SUB-ACCOUNT SUB-CUSTODIANS OF FIXED INCOME SECURITIES 72000 SUB-SUB-ACCOUNT OWN 72001 SUB-SUB-ACCOUNT THIRD PARTIES 7201 SUB-ACCOUNT SUB-CUSTODIANS OF VARIABLE INCOME SECURITIES 72010 SUB-SUB-ACCOUNT OWN 72011 SUB-SUB-ACCOUNT THIRD PARTIES

DETAIL
Identified by the seventh digit, they represent aggregations of economic events that provide valuable financial information, allowing up to 199 detail accounts to be generated, grouped within the sub-accounts and the ledger account; an example of codification is presented below:

CODE TYPE DESCRIPTION
1110 SUB-ACCOUNT BANKS AND OTHER LOCAL FINANCIAL INSTITUTIONS 1110000 DETAIL CHECKING ACCOUNT DEPOSITS 1110010 DETAIL SAVINGS ACCOUNT DEPOSITS 1110020 DETAIL TIME DEPOSIT ACCOUNTS

SUB-DETAIL OPENING OF ANALYTICAL ACCOUNTS FOR BANKS
Bank accounts will be generated in accordance with the following list, assigning the eighth and ninth digits for identification.

DIGITS FINANCIAL INSTITUTION
00 CENTRAL BANK OF RESERVE
01 AGRICULTURAL BANK S.A.
02 DAVIVIENDA SALVADORIAN BANK, S.A.
03 MORTGAGE BANK OF EL SALVADOR
04 CUSCATLAN BANK OF EL SALVADOR, S.A.
05 AGRICULTURAL PROMOTION BANK
07 CITIBANK N.A. Branch EL SALVADOR
08 BANK OF CENTRAL AMERICA, S.A.
09 ATLANTIDA BANK EL SALVADOR, S.A.
10 ABANK BANK EL SALVADOR, S. A.
11 CREDICOMER, S.A.
12 AZUL BANK OF EL SALVADOR, S.A.
13 PROMERICA BANK S.A.
15 BANK OF NEW YORK
16 STATE STREET
17 JP MORGAN
18 CLEAR STREAM BANKING
19 INDUSTRIAL BANK EL SALVADOR, S.A.
20 INTEGRAL SUPPORT BANK, S.A.

Generating the sub-detail or control analytical account immediately to the corresponding Bank, as an example:

CODE TYPE DESCRIPTION
1110 SUB-ACCOUNT BANKS AND OTHER LOCAL FINANCIAL INSTITUTIONS 1110000 DETAIL CHECKING ACCOUNT DEPOSITS 111000001 AGRICULTURAL BANK Account No. 1110010 DETAIL SAVINGS ACCOUNT DEPOSITS 111001001 AGRICULTURAL BANK Account No.

If new Banks arise, they will be added using the sequence of the last assigned code. This codification is applicable to all accounts, sub-accounts, and details that represent deposits of Stock Exchanges in financial institutions, whether for their own account or for stock exchange operations.

D. CLOSURE OF THE ECONOMIC YEAR
The economic and accounting period will comprise from January 1 to December 31 of each year.

E. ACCOUNTING RECORDS

ACCOUNTING BOOKS
The movement and balance of accounts will be recorded in the main books, and that of sub-accounts in auxiliary books considered necessary. The main books that must be legalized are the following:
a. Journal Book. b. Ledger Book (If they consider it convenient, they may legalize the books in one single JOURNAL - LEDGER).
c. Financial Statements Book.
Accounting records must comply with what is established in Title II, of Book Two, of the Commercial Code, insofar as applicable. In particular, in the Financial Statements Book, the Balance Sheet, the Statement of Results, the Statement of Cash Flows, the Statement of Changes in Equity, the Statement of Stock Exchange Operations, and Deposit and Custody of Securities, and the corresponding notes must be posted, in accordance with what is established in Article 442 of the Commercial Code. The figures posted in this book must be presented in absolute values including cents, in comparative form with the figures of the previous year.

TAX BOOKS
The books required by law, in accordance with the Law on Tax on the Transfer of Movable Property and on the Provision of Services, must comply with what is established in Article 141 of the Tax Code and Section Five of Chapter VII of the Regulation for the application of the Tax Code, which are mentioned below:
a. Purchase Registration Book b. Sales Registration Book to the Taxpayer
c. Sales Registration Book to the Consumer
ADMINISTRATIVE BOOKS
Stock Exchanges must keep, legalize, and complete, in addition to the accounting and tax books established above, the following books dictated by the Commercial Code, for our case we have:
a. Minutes Book of the General Shareholders' Meeting, b. Minutes Book of the Board of Directors,
c. Shareholders Registration Book,
d. Capital Increase and Decrease Book (if applicable).
The Minutes of the General Shareholders' Meeting and of the Board of Directors, in addition to complying with what is stipulated in Article 246 of the Commercial Code, must be posted in the corresponding Legal Books no later than 15 days after said sessions have taken place.
REGARDING THE REGISTRATION OF OPERATIONS
The nature of each of the operations carried out by the entity must be respected at the time of its accounting, according to the following rules:
a. If the operations are strictly those of the entity, only those accounting accounts defined in the Balance and Statement of Results, i.e., Patrimonial Accounting Accounts, will be used. b. If the operations respond to operations related to third-party accounts regarding deposit and custody, and settlement of operations, only those accounting accounts defined in the Statement of Stock Exchange Operations, and Deposit and Custody of Securities will be used.
c. Under no circumstances can Patrimonial Nature Accounts and Operational Accounts be combined in the same accounting entry.

F. INTERNAL CONTROL APPLIED TO ACCOUNTING RECORDS Accounting records must contain the necessary detail regarding the characteristics of assets, liabilities, commitments, income, and expenses so that all information contained in the different statements to be rendered can be derived clearly from them, which will maintain the necessary correlation both among themselves, when applicable, and with that accounting basis. The entity must maintain at all times an auxiliary detail of each of the sub-accounts, in order to possess adequate integration of the records. Likewise, inventories or details of the different items will be kept, independent of the books of an obligatory nature required by Salvadoran legislation. For these purposes, entities will establish internal control systems aimed at reasonably ensuring the reliability of accounting records, as well as the correct integration of operations. Therefore, independent of the accounts required to form the financial statements, the details deemed necessary for the preparation of the rest of the complementary informative statements will be established, thus developing an analytical accounting that provides sufficient information for the calculation of costs and returns of the different centers, products, lines of business, or other aspects of interest for adequate management control.

G. REGISTRATION AND ARCHIVING OF ACCOUNTING DOCUMENTATION The operations registered in the books listed in letter E must be backed by the corresponding supporting documentation and comply with the norms established in the Commercial Code. Operations will be posted as they are carried out, without prejudice to the sanctions, fines, and others that Stock Exchanges may incur for such delays established in accordance with the applicable legal norms by other government entities.

H. SEPARATION OF INCOME AND EXPENSES
To associate income with the corresponding expenses, segregation has been made as follows:

ORDINARY INCOME AND EXPENSES
Operating Income - Operating Expenses
Financial Income - Financial Expenses

EXTRAORDINARY INCOME AND EXPENSES
Extraordinary Income - Extraordinary Expenses

I. APPROVAL AND MODIFICATION OF ACCOUNTING SYSTEMS
The accounting system consists of the methods and records established to identify, gather, analyze, classify, record, and report the transactions of an entity, as well as to maintain the accounting of assets, liabilities, equity, control accounts, and results of operations, and stock exchange, custody, and deposit of securities accounts. The accounting system comprises:

− The Chart of Accounts and Application Manual.
− Accounting records, supporting documents, and auxiliary records. − The accounting processing involved from the initiation of a transaction, until its inclusion in the financial statements, including the way to use computers for data processing. − The financial information process used to prepare the entity's financial statements, including estimates and disclosures of important tables. In consideration of the above, the process to follow to request approval and/or modification to accounting systems will be:
a) Stock Exchanges must submit their request addressed to the Superintendent of the Financial System, attaching the complete accounting system requested to be authorized in original and copy, with the signature of the Legal Representative. b) If the accounting system is computerized, they must attach the information required for such systems. The minimum information to be detailed within the accounting system, for purposes of approval and modification will be:

DESCRIPTION OF ACCOUNTING SYSTEM
1.1. GENERAL INFORMATION OF THE ENTITY
Name or Trade Name, Tax Identification Number (NIT) and Taxpayer Registration Number (NRC), Address and Telephone, etc.
1.2. DATA OF REGISTRATION OF THE DEED OF INCORPORATION
1.3. NAME AND REGISTRATION NUMBER OF THE EXTERNAL AUDITOR
1.4. ADOPTED ACCOUNTING POLICIES AND PROCEDURES
Consists of presenting the accounting policies and procedures that Stock Exchanges will use, in accordance with the minimum disclosures required by the Accounting Manual for Stock Exchanges and the applicable International Financial Reporting Standards.
1.5. DETAIL OF PROJECT NOTES TO BE USED IN THE PUBLICATION OF FINANCIAL STATEMENTS
Consists of describing the notes to the financial statements to be prepared, in accordance with the minimum disclosures required by the Accounting Manual for Stock Exchanges and the applicable International Financial Reporting Standards.
REQUIREMENTS OF ACCOUNTING RECORDS
2.1. FORM OF KEEPING ACCOUNTING BOOKS

Indicate whether accounting will be kept in bound and folioed books, in separate sheets, or other physical or electronic means.

2.2. NATURE OF THE SYSTEM TO BE USED
Description of the name and the way of operating the computer system.

2.3. FORM OF RECORDING OPERATIONS
Explain in what form operations will be recorded in the legalized accounting records.

2.4. DETAIL OF AUXILIARY BOOKS TO BE KEPT AND THE FORM OF RECORDING OPERATIONS IN THEM

DESCRIPTION OF COMPUTERIZED INFORMATION SYSTEMS 1

3.1. DESIGN OF THE COMPUTERIZED ACCOUNTING SYSTEM
The content of this section comprises a description of the way to register, operate, and generate accounting records, within the computer system.

3.1.1 DESCRIPTION OF MODULES 2

NAME OF THE MODULE
IMPLEMENTATION LANGUAGE
OBJECTIVE OF THE MODULE
Describe in general terms what the main function of the specific accounting module is.
MAIN SUB-MODULES (With explanation of them.)
REPORTS ISSUED BY THE MODULE, ON PAPER, SCREEN OR MAGNETIC FILES
Exposing:
Name of the report,
Frequency of issuance
Objective of the report

3.1.2 DESCRIPTION OF DATABASES
1 The description must incorporate, in addition to the accounting system, any other computer system that the entity uses for its operations, such as, for example: Electronic trading system, Stock market information system, Stock market operations system. 2 The description applies to the main program, as well as to each of the sub-modules.

NAME OF THE DATABASE
OBJECTIVE
DATABASE MANAGER (WITH VERSION DETAIL)
FORM OF DATA CAPTURE.
In this particular area, it must be specified whether the content of the database is generated by the system through automatic calculation or corresponds to information captured through the user.
DETAILED DESCRIPTION OF FIELDS.
Field name
Field type
Meaning and use of the field
DATA DICTIONARY

3.1.3 FLOWCHART OF MODULES AND PROGRAMS
The flowchart must show the flow of data through the system and the interrelation between the steps of the process and the computer routines.

3.1.4 ENTITY RELATIONSHIP DIAGRAMS

CHARACTERISTICS OF THE HARDWARE USED FOR SYSTEM OPERATION

4.1. PHYSICAL DISTRIBUTION OF TERMINALS OR WORKSTATIONS

4.2. HARDWARE DESCRIPTION

4.2.1 SERVERS

NO. OF SERVERS
PROCESSOR
RAM MEMORY
HARD DISK CAPACITY
SOFTWARE INSTALLED
OPERATING SYSTEM

4.2.2 TERMINALS OR WORKSTATIONS

PROCESSOR
RAM MEMORY
HARD DISK CAPACITY

NETWORK CARD
SOFTWARE INSTALLED
OPERATING SYSTEM

4.2.3 INFORMATION RELATED TO THE NETWORK

NETWORK OPERATING SYSTEM
NETWORK TOPOLOGY
NETWORK PROTOCOLS
INTERNAL AND EXTERNAL NETWORK COMMUNICATIONS

4.3. CONTINGENCY PLAN
It will consist of an exposition of measures to be taken, in order to avoid loss of information or that, in case of disasters, the system can continue to operate.

SECURITY MEASURES
It will consist of an exposition of the measures to be taken internally in order to minimize the inherent risk existing for the different assets, as well as for the assets of clients in administration. It must also comprise the access measures to information in physical or magnetic files.
ADDITIONAL DOCUMENTATION
The following documentation must be attached in original and copy:

Source documentation to be used for the registration of operations,
(Income notes, expense notes, journal vouchers, etc.).
Formats of main books, except for the books required by the Law on Tax on the Transfer of Movable Property and on the Provision of Services.
Formats of auxiliary books.
System reports (On paper or screen).
Technical and operation manual of the computer system.
User manual of the computer system.
A photocopy of the payment receipts for the Commercial Registration Income (Company, agencies, premises, and branches) must also be attached.

J. APPROVAL OF THE FINANCIAL STATEMENTS FOR THE END OF THE ECONOMIC YEAR AND OF MANAGEMENT The financial statements for the end of the economic year and of management must be included in the Annual Report to be presented at the General Shareholders' Meeting, for its approval by the same, in the form established in Chapter II and V of this Manual and taking into account the following procedures:

The Board of Directors of the Stock Exchange must annually prepare the Report, prior to consideration and approval in the General Shareholders' Meeting, within forty-five (45) days following the closing of the exercise.
The Management Report must contain as a minimum: Identification, Number of registration in the Public Stock Registry, Letter from the President, Main achievements, Description of the company, Shareholders, Board of Directors, Administration and staff, Activities and Business of the company, Risk Factors, Financial Reports (Administrative and External Auditor Reports) and will be sent to the Superintendence within a period of 10 business days after its approval.

K. ACCOUNTING PRINCIPLES AND HYPOTHESES APPLICABLE In addition to the particular standards established in the description and application of the items, accounts and sub-accounts, some General Accounting Principles and Hypotheses are established, whose application must be observed when registering the operations carried out by the Stock Exchanges.

GENERAL ACCOUNTING PRINCIPLES
Accounting will be developed by applying obligatorily the Accounting Principles indicated below:

PRINCIPLE OF PRUDENCE
It will prevail over any other principle in case of conflict. Foreseeable risks and potential losses must be accounted for as soon as they are known. Facts disclosed publicly and those communicated privately to the entity are considered known from the moment of their disclosure or receipt of the communication, respectively. Amortizations and depreciations must also be taken into account, whether the exercise ends with a profit or a loss.

PRINCIPLE OF NON-COMPENSATION
Under no circumstances can the items of the asset and the liability of the General Balance Sheet, nor those of expenses and income of the Statement of Results, be offset, unless specifically authorized by an International Financial Reporting Standard, which must be reported to the Superintendence.

PRINCIPLE OF CORRELATION OF INCOME AND EXPENSES By virtue of this, the statement of results must record the income of the exercise and the total of the expenses necessary for their obtaining.

PRINCIPLE OF UNIFORMITY
Once a criterion has been adopted in the application of the Accounting Principles within the alternatives that, if applicable, they allow, it must be maintained over time as long as the assumptions that motivated the choice of said criterion are not altered.

If for justified cause these were to vary, an explanatory note will be attached to the affected statements that allows appreciating the origin of the new criteria and their quantitative and qualitative effect on equity, results and total assets. Likewise, such variation and its effects will be recorded in the notes to the financial statements included in the annual financial statements.

PRINCIPLE OF RELATIVE IMPORTANCE
Each item that possesses sufficient relative importance must be presented separately in the financial statements. Items of insignificant amounts must appear grouped with others of similar nature or function, provided that they must not be presented separately.

PRINCIPLE OF COMPARISON OF INFORMATION
The numerical information in the annual financial statements must be presented together with the data from the previous exercise. When the form of preparation or classification of items in the financial statements is altered, the amounts of the previous exercise must be changed unless it is impossible to do so. In case it is not possible to make this modification, the reasons for such limitation must be reported in the notes to the financial statements.

ACCOUNTING HYPOTHESES

PRINCIPLE OF ACCRUAL
As a general criterion, the attribution of income and expenses to the Statement of Results will be made based on the actual flow they represent, regardless of the moment of their collection or payment.

PRINCIPLE OF GOING CONCERN
The management of the entity will be considered indefinite. The financial statements must be prepared based on the assumption of a going concern. Consequently, the application of accounting principles will not be aimed at determining the value of equity for the purposes of its global or partial alienation nor the resulting amount in case of liquidation. In case there is doubt about the continuity of the business, Management must reveal this fact in the financial statements. If the financial statements are not prepared on the basis of a going concern, such circumstance must be revealed along with the alternative criteria that have been used and the reasons why the entity cannot be considered as a going concern.

L. INFORMATION ON RISKS
Entities will maintain information and monitoring systems of the situation of the various classes of relevant risks according to the nature of their business and appropriate to their operations. In particular, they must have information to be able to evaluate at all times their risks by fluctuation of the quotations of securities or instruments derived from them, interest rates and currencies, their liquidity risk, both by their treasury position and by the

composition or availability of their securities portfolio, their credit risk derived from insolvency in financial investments, their counterparty risk in assumed commitments and their risk of concentration of assets, liabilities and commitments by subjects, financial groups, terms and sectors of economic activity. Likewise, entities must equip themselves with control systems that allow adequate monitoring of the compliance with the limits on the assumption of risks established by them -11), approved by the Central Bank through its Standards Committee. The information referred to above will be available to the Financial System Superintendence at all times in accordance with what is provided in article 32 of the Law on Supervision and Regulation of the Financial System.

CHAPTER II
FINANCIAL STATEMENTS TO BE PRESENTED TO THE FINANCIAL SYSTEM SUPERINTENDENCE AND PUBLISHED

A. FINANCIAL STATEMENTS TO BE PRESENTED TO THE FINANCIAL SYSTEM SUPERINTENDENCE

Stock Exchanges must present their monthly, semi-annual or annual Financial Statements to the Financial System Superintendence in the formats, deadlines, periodicity and under the grouping norms dictated in this Manual. These Financial Statements are the only valid for all effects, whether for approval in the General Shareholders' Meeting, inclusion in the Annual Report and publication in the press or for any other type of dissemination in the country or abroad, with the exception of Financial Statements that must be prepared for tax purposes, while there are fiscal criteria that differ from what is established in this Manual. The semi-annual and annual Financial Statements must be accompanied by the Intermediate Report and/or External Auditor's Opinion, as the case may be.
The semi-annual or annual Financial Statements, such as: General Balance Sheet, Statement of Results, Statement of Changes in Equity, Statement of Cash Flows, Statement of Stock Market Operations and Deposit and Custody of Securities and the notes to them, which are sent to the Financial System Superintendence, must be presented obligatorily with the signatures of the General Accountant, the person holding the main executive position, that is the General Manager, the Legal Representative and External Auditor, and their corresponding seals.
These Financial Statements must be expressed in United States dollars in absolute figures including cents.
Stock Exchanges must annually inform the Financial System Superintendence about the persons authorized to sign the Financial

Statements. The General Accountant should preferably be a Licensed Public Accountant. Such communication will be required when there are changes in the persons authorized to sign the Financial Statements.

The signatures must be identified regarding the persons to whom they belong and their corresponding positions, considering that they imply the declaration that the information contained in the documents signed has been extracted from the legal and auxiliary books of the entity and verified for its accuracy and integrity.
The semi-annual and annual Financial Statements presented to the Financial System Superintendence must be considered and approved by the Board of Directors for those corresponding to June 30 and by the General Shareholders' Meeting of the entity for those corresponding to December 31, in the first meeting held after the presentation of said Financial Statements, leaving written record in the respective minutes about their review and analysis, and sending copies of said minutes to the Superintendence no later than the last day of the publication deadline for semi-annual Financial Statements and eight business days after the General Shareholders' Meeting, for the case of annual Financial Statements.
In case of observations, these must be reported immediately to the Financial System Superintendence.
At the bottom of each semi-annual and annual Financial Statement, the
The notes that appear on the pages (Indicate the number of
page
Stock Exchanges will present, through electronic systems, Trial Balance and monthly reports to the Financial System Superintendence, within eight business days following the month corresponding to the information; in addition, the monthly Trial Balance must comprise all secondary sub-accounts, currency and auxiliary sub-accounts up to the last level of information, with movements and balances, according to what is established in letter D of this Chapter.
When it comes to semi-annual or annual Financial Statements and information, Stock Exchanges will present electronically within sixty calendar days following the month corresponding, the definitive information, without this meaning that the provisional information of said months does not have to be presented within the stipulated period in the previous paragraph.
The Financial Statements and information will be presented by Stock Exchanges to the Financial System Superintendence in comparative form with the immediate previous period, in the formats and frequencies indicated below:

Frequency Format Denomination
Semi-annual A General Balance Sheet
Semi-annual B Statement of Results
Semi-annual C Statement of Stock Market Operations and Deposit and Custody of Securities

Frequency Format Denomination
Semi-annual D Statement of Changes in Equity
Semi-annual E Statement of Cash Flows
Semi-annual F Notes to the Financial Statements

B. PUBLICATION OF FINANCIAL STATEMENTS

Stock Exchanges, in accordance with the current legal norms, must publish their semi-annual and annual Financial Statements together with the Auditor's Opinion, within a period of sixty days after the end of the period, in two widely circulated national written newspapers or another digital publication platform with greater or equal coverage or on their website, in accordance with what is established in the current legal framework. The notes to the Financial Statements are an integral part of them and therefore are mandatory for publication. The Intermediate General Balance Sheet and the Intermediate Statement of Stock Market Operations and Deposit and Custody of Securities must be presented in comparative form with the annual financial statements of the immediate previous period. The remaining Intermediate Financial Statements will be presented with their similar from the semester of the immediate previous period. If the Financial System Superintendence determines the existence of data that alter, modify or affect the published Financial Statements, the notes or that the latter have not been published in their entirety, it will require the entity to publish again, in the same national circulation newspapers in which it was originally published, accompanied by its explanatory note proposed by the Stock Exchange and approved by the Superintendence. In case the Stock Exchange refuses to publish the corrected Financial Statements, as well as their respective notes, required in accordance with this Accounting Manual, the Superintendence will instruct a deadline for the Stock Exchange to make the publication effective, otherwise, the corresponding sanction will be imposed in accordance with what is established in the Law on Supervision and Regulation of the Financial System. The published Financial Statements and their notes must be expressed in thousands of United States dollars. Stock Exchanges must appoint a person responsible for sending the information related to the publications they make and will notify through the system The appointed person must send the information no later than the next business day Superintendence, in the following format:

Name of the
Publication
Page
Date of
Publication
Newspapers

C. FORM AND CONTENT OF FINANCIAL STATEMENTS AND NOTES

The basic content of the information to be published is presented in the models listed below:

.
.
of Securities.
D .
E .
.
The formats of Financial Statements A, B, C, D and E are presented in Chapter V of this Accounting Manual. The corresponding account code is attached to facilitate the identification of the accounts to be published. It is at the option of Stock Exchanges to publish Financial Statements under the account or report modality, when applicable. It must be understood that what is detailed in the Financial Statements and their notes is the minimum to be published, leaving it at the option of the Exchanges to expand the information provided to the public. At the header of each Financial Statement, it must describe below the name of the Stock Exchange, to which financial conglomerate it belongs (if applicable), example:

FORMAT

NOTES TO THE FINANCIAL STATEMENTS.
In the preparation of the Financial Statements of Stock Exchanges, what is established in this Accounting Manual and the International Financial Reporting Standards (IFRS) must be observed, prevailing what is established in this Accounting Manual, in case of conflict with the International

Financial Reporting Standards (IFRS).
The preparation and publication of the notes will be the responsibility of the Administration of the Stock Exchanges, but it will be the responsibility of the External Auditor to verify that such notes meet the level of disclosure required by the International Financial Reporting Standards. If the published notes do not meet what is required by the Standards, it may be required that the financial statements and the corrected notes be published again. In addition to the minimum disclosures required by Standards, the following notes must be included:

NOTE 1 ACCOUNTING POLICIES USED
Reference will be made to the accounting period, bases of preparation and presentation of the Financial Statements, monetary correction, conversion bases, Property, plant and equipment, depreciation, amortization, other current assets, deferred taxes and income taxes, indemnification, expenses for issuance and placement of debt securities, operating income, cash flow, etc.

NOTE 2 ACCOUNTING CHANGES
Explain if there have been changes in the application of accounting principles in relation to the previous period.

NOTE 3 VOLUME OF OPERATIONS
This note must be drafted as follows:
This note indicates comparatively, for the same previous period, the volume of operations carried out specifying their number and amount in thousands of United States dollars. With the detail presented below:

Type of
Operations
Number of
Operations
Purchases
2xx1
2xx0
Number of
Operations
Sales
2xx1
2xx0
Amount transacted
Purchases
2xx1
2xx0
Amount transacted
Sales
2xx1
2xx0
Primary Mkt
Public
Private
Secondary
Mkt
Public
Private
Repo
Public
Private

Type of Operations
Number of Operations
Purchases
2xx1
2xx0
Number of Operations
Sales
2xx1
2xx0
Transacted Amount
Purchases
2xx1
2xx0
Transacted Amount
Sales
2xx1
2xx0
Shareholder
International Market
Total

NOTE 4 RISKS DERIVED FROM FINANCIAL INSTRUMENTS This disclosure must be made in accordance with the requirements described in IFRS 7:

NOTE 5 BALANCES AND TRANSACTIONS WITH RELATED ENTITIES Balances of documents and accounts receivable for commissions accrued by administration and payments made on their behalf must be detailed. Reveal any type of contract in force regarding obligations or rights. Long-term and short-term items must be separated, and the effects on results of significant transactions must be revealed.

NOTE 6 DEFERRED TAXES AND INCOME TAX
Declaration and detail of tax obligations, provisions, and composition of income tax, withholdings, levies, and advance payments, deferred taxes, and temporary differences, etc.

NOTE 7 OTHER CURRENT ASSETS
Current assets not considered in specific notes are included in this note, for example: investments, etc.

NOTE 8 INTANGIBLES
Intangible assets, their original and amortized amounts, are described.

NOTE 9 VARIOUS CREDITORS
Accounts payable, their balances, origins, and identification are detailed.

NOTE 10 PROVISIONS
Balances of provisions for the period being reported must be detailed, identifying the concept to which they refer.

NOTE 11 EQUITY
A declaration of the total subscription and payment of Share Capital is made, and share distribution is detailed, identifying shareholders, their number of shares, and percentage of participation. As well as equity movements that have occurred during the period being reported, regarding: Distribution of

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 dividends, increases or decreases in capital, revaluations or reserves, losses, etc. It must also be disclosed if the company has controlling or relevant shareholders, the quantity and amount and percentage they represent of the share capital, and that these have been reported to the regulator in accordance with the Law. Additionally, it must reveal if during the reported period there were non-compliance with the minimum equity level and how and when they were resolved.

NOTE 12 CONTINGENCIES
Regarding Contingent Liabilities, the following must be included: a brief description of the nature, estimation of the financial effect, indication of uncertainties related to the amount or time of any outflow, and the possibility of any reimbursement. Regarding Contingent Assets, reveal a brief description of the nature and the estimation of the financial effect.

NOTE 13 GUARANTEES OBTAINED FROM THIRD PARTIES Guarantees received from third parties must be detailed, specifying the origin, amount, validity, etc., and any other information that describes them completely.

NOTE 14 SANCTIONS
For the period being reported, sanctions received from the Superintendence of the Financial System or another Administrative Authority must be detailed separately, describing the infractions committed and the sanctions imposed.

NOTE 15 SUBSEQUENT EVENTS AND OTHER IMPORTANT DISCLOSURES All other clarifications or additional explanations that are considered necessary or required by International Financial Reporting Standards (IFRS) for the adequate interpretation of the Financial Statements must be included. Examples of essential facts that must be revealed are:
a. The current Board of Directors, declaring that they do not have grounds for disqualification established by Law, as well as, changes that occurred in the Board of Directors or Administration; in such cases, the substitutes and the substituted must be mentioned, along with the periods of validity. b. Changes in share ownership of stock exchanges, indicating the amounts and number of shares.
c. Discontinued operations, indicating the date on which the event occurred.
d. Reclassification of liabilities. e. Gains or losses on the sale of Property, plant and equipment, other assets in subsidiaries and branches. f. Losses arising from disasters. g. Effects of market value on the book value of investments in securities.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 h. The receipt of shares as payment for dividends; the date of receipt, the number of shares, as well as their nominal value must be indicated.
i. Significant changes in Management plans.
j. Effects of contracts (leases, advertising, services, etc.).

NOTE 16 SIGNIFICANT DIFFERENCES BETWEEN INTERNATIONAL FINANCIAL REPORTING STANDARDS AND STANDARDS ISSUED BY THE REGULATOR Stock Exchanges will reveal significant differences between International Financial Reporting Standards and this Accounting Manual.

D. OPERATIONS AND TRANSACTIONS TO BE REPORTED ELECTRONICALLY TO THE SUPERINTENDENCE OF THE FINANCIAL SYSTEM

Stock Exchanges must electronically submit to the Superintendence the balances of the Accounts of the Stock Exchanges Catalog, on a monthly basis, which must be submitted within eight business days following the month being reported.
Structure and files of the information to be submitted to the Superintendence.
2.1. Structure of the database files. The data structure is defined with the following files:
FILE NAME DESCRIPTION ssf_cobv_saldo_cuenta.xsd Balances of the accounts of the Stock Exchanges Catalog.
2.2. Data file for the submission of information. The information will be submitted with the following information:
FILE NAME DESCRIPTION saldo_cuenta.xml Balances of the accounts of the Stock Exchanges Catalog.
Name of the file to be submitted to the Superintendence of the Financial System.
3.1. File name: saldo_cuenta. This file is used to report the information corresponding to the trial balance with its balances.
ELEMENT DESCRIPTION id_codigo_cuenta
Accounting Account. The account code will be noted, from the first to the last level according to the nomenclature of its manual and account catalog. nombre_cuenta Description of the accounting account. Name to which the account corresponds according to the entity's account catalog.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 ELEMENT DESCRIPTION Saldo_anterior The amount of the previous balance of the account. Cargo_mes The amount of charges that affected the account during the reference month. Abono_mes The amount of credits that affected the account during the reference month. Saldo_actual The amount of the final balance of the account. Naturaleza_cuenta Nature of the account; Debtor or Creditor. Signo_saldo The amounts of the account balances must be presented with their respective signs.
4. The Superintendence will send the technical details related to the mechanisms for sending the information requested in the formats established in this section D, which will be communicated to the Stock Exchanges and the Central Bank within a maximum period of sixty days following the entry into force of the modifications of this section D.
Stock Exchanges must implement the necessary mechanisms for the submission of information within a maximum period of ninety business days, counted from the date of having received the technical details from the Superintendence.
5. Stock Exchanges must comply with the following aspects:
a) The deadline for submission to this Superintendence of the file. b) The formats in the formation of the names of the files sent. c) The data structures required by the Superintendence. d) The quality of the information, ensuring that it is sent free of errors.
6. To comply with the responsibility of sending information, a responsible person must be appointed by the audited entity, whose function is to serve as a contact or link with the Superintendence. This person must report any problems that may arise in the information sending process.
The name of the person responsible for these tasks must be notified through the performance, direct phone, email, and any other useful information to guarantee the respective contact. This person may be the same as referred to in section B of this Chapter.
7. The accounts and their balances will be validated prior to the sending of the data; during this process, the Stock Exchange can correct and review its information; once the sending is performed, it will be taken as definitive.
In case resubmission of information is required, the Stock Exchange must inform by letter the reason and request authorization from the Securities Superintendence, who will inform the corresponding areas to change the status and allow resubmission.
8. The entity that fails to submit the information within the deadline established in paragraph 1 of this section D must send, no later than the next business day, a letter signed by the General Manager, and in their absence, whoever is legally authorized to do so, in which the cause of the non-compliance, the solution to the delay, and the administrative measures that will be taken to avoid the repetition of the non-compliance are clearly explained.

CHAPTER III
ACCOUNT CATALOG
The Account Catalog is presented in the Annex of this Accounting Manual, in which the codes and descriptions are detailed.
CHAPTER IV
ACCOUNT APPLICATION MANUAL
SECTION I
ACCOUNTING APPLICATION MANUAL OF ASSETS

ELEMENT 1 ASSET
DESCRIPTION:
Represents resources controlled by the company as a result of past events, and whose future economic benefits are expected to flow to the company. It includes cash in hand, bank deposits, immediate collection effects, negotiable securities, accounts and documents receivable, prepaid expenses, Property, plant and equipment, and other assets; as well as, the corresponding provisions for uncollectibility, for the devaluation of investments, accumulated depreciation, and accumulated amortizations for amortizable assets. ITEM 11 CURRENT ASSET DESCRIPTION:
Represents resources controlled by the company as a result of past events, and whose future economic benefits are expected to flow to the company during a period of one year at most. It includes cash in hand, bank

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 deposits, immediate collection effects, negotiable securities, accounts and documents receivable, prepaid expenses; as well as, the corresponding provisions for uncollectibility, for the devaluation of investments. The following accounts and sub-accounts correspond to this item:
ACCOUNT 110 CASH AND ITS EQUIVALENTS
DESCRIPTION:
This account records cash consisting of the existence of local circulation banknotes and coins and foreign coins authorized by the Central Bank, which the entity maintains in the cash of its main office and cash for centralized minimum expense disbursements such as petty cash. SUB-ACCOUNT 1100 PETTY CASH DETAIL 1100000 BANKNOTES AND COINS IN L.C. DETAIL 1100010 BANKNOTES AND COINS IN F.C. SUB-ACCOUNT 1101 GENERAL CASH DETAIL 1101000 BANKNOTES AND COINS IN L.C. DETAIL 1101010 BANKNOTES AND COINS IN F.C. Periodic verifications of cash holdings must be carried out through cash counts, the act of which must be recorded in the relevant minutes duly signed by the custodians and the counters. Any differences that may be established must be accounted for, as appropriate. CHARGES:

For income in local and/or foreign currency, checks or other equivalent effects of currency.
For internal transfers of cash.
For cash overages.
CREDITS:
For cash disbursements in national and/or foreign currency.
For internal transfers of cash.
For cash shortages.

ACCOUNT 111 BANKS AND OTHER FINANCIAL INSTITUTIONS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DESCRIPTION:
This account records the amount of current, savings, and time deposits, in national and foreign currency, that the entity maintains in banking institutions, non-banking financial intermediaries. It includes overdrafts and advances on current accounts granted by banks.

SUB-ACCOUNT 1110 LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 1110000 CURRENT ACCOUNT DEPOSITS DETAIL 1110010 SAVINGS ACCOUNT DEPOSITS DETAIL 1110020 TIME DEPOSITS SUB-ACCOUNT 1111 FOREIGN BANKS AND FINANCIAL INSTITUTIONS DETAIL 1111000 CURRENT ACCOUNT DEPOSITS DETAIL 1111010 SAVINGS ACCOUNT DEPOSITS DETAIL 1111020 TIME DEPOSITS In the secondary sub-accounts and analytical accounts corresponding, the amount of current, savings, and time deposits, in national and foreign circulation currency, that the entity maintains in banking and non-banking institutions will be recorded by type of entity and Account No. Current account deposits in banks, where applicable, include overdrafts and advances on current accounts granted by banks. Detailing the bank account number corresponding to the created analytical account. Bank overdrafts, when they occur, must be reclassified to the corresponding liability accounts. Balances of bank accounts must be reconciled with their respective statements; differences, as well as pending correspondence items, must be regularized within a period not exceeding thirty (30) days for domestic operations and sixty (60) days for foreign operations. CHARGES:

For deposits made in cash or its equivalent.
For fund transfers.
For credit notes received.
CREDITS:
For drawn checks.
For cash withdrawals or their equivalent.

For debit notes received.
For fund transfers.
ACCOUNT 112 RESTRICTED AVAILABILITY

DESCRIPTION:
This account records deposits on which the company cannot exercise immediate availability either due to contractual effect, loans, administrative or judicial order, or other mandatory restriction provision. SUB-ACCOUNT 1120 DEPOSITS IN GUARANTEE In this sub-account, funds intended to constitute guarantees, prior to agreement of the competent bodies of the entity, to meet the requirements of its operational activities are recorded. They also represent minimum balances in bank accounts to be maintained in accordance with loan contracts or for opening operational bank accounts with own funds. The codes described for each bank must be used. DETAIL 1120000 DEPOSITS IN GUARANTEE IN L.C DETAIL 1120010 DEPOSITS IN GUARANTEE IN F.C. SUB-ACCOUNT 1121 OTHER RESTRICTED AVAILABILITIES In this sub-account, deposits on which the entity cannot exercise immediate availability due to judicial order or other mandatory restriction provision are recorded. DETAIL 1121000 OTHER RESTRICTED AVAILABILITIES IN L.C. DETAIL 1121010 OTHER RESTRICTED AVAILABILITIES IN F.C SUB-ACCOUNT 1122 FUNDS FOR OPENING BANK ACCOUNTS This sub-account records the minimum own funds deposited by Stock Exchanges to open savings and current accounts to be used for the settlement of stock operations of Brokerage Houses.

CHARGES:

For the imposition of guarantee funds.
For restricted deposits.
For minimum balances required by banks from own funds.
CREDITS:
For the release of guarantee funds.
For the release of deposits subject to restriction.

ACCOUNT 113 FINANCIAL INVESTMENTS

DESCRIPTION:
It includes investments in securities acquired by the entity with a negotiable character, held to maturity, or available for sale, with the purpose of obtaining returns. These investments will be recorded by adding to the cost the charges related to their acquisition. The value fluctuation that occurs as a result of the corresponding daily valuation must constitute a provision against the profit or loss of the period. The return generated by fixed-income securities investments, as soon as they accrue, must be recorded in the Receivable Returns account. Repo transactions will be recorded at nominal value plus costs related to their acquisition.

SUB-ACCOUNT 1130 INVESTMENTS HELD FOR TRADING DESCRIPTION:
This category includes those financial assets, measured at fair value with effect on results, that meet the following conditions: they are acquired with the objective of realizing them in the short term; they are part of a portfolio of financial investments identified and managed jointly for which there is evidence of recent actions to generate short-term gains.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 Derivatives not designated as accounting hedging instruments. The classification in this item is subject to the ease of obtaining prices for these assets within an active market or the existence of a valuation methodology developed by an authorized entity, which may be adequate to assign a fair value to such assets. The entity will not reclassify a financial instrument into this category while it is in its possession or continues to be issued, nor will it remove any classified in this way to take it to another category.

DETAIL 1130000 PUBLIC BONDS
DETAIL 1130010 BONDS OF PRIVATE FINANCIAL ENTITIES DETAIL 1130020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1130030 FOREIGN PUBLIC BONDS DETAIL 1130040 FOREIGN PRIVATE BONDS DETAIL 1130050 MARKETABLE PAPERS DETAIL 1130060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES DETAIL 1130070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES DETAIL 1130080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES DETAIL 1130090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES DETAIL 1130100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1130110 GUARANTEE VALUES (SALE REPOS) DETAIL 1130120 SHARES DETAIL 1130130 INVESTMENTS IN PORTFOLIO MANAGEMENT DETAIL 1130140 INVESTMENTS IN SECURITIZATION FUNDS DETAIL 1130150 ETF'S AND OTHER PARTICIPATIONS DETAIL 1130160 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES DETAIL 1130170 INVESTMENTS IN INVESTMENT FUNDS DETAIL 1130180 DERIVATIVES DETAIL 1130190 PURCHASE REPOS

For subscription or purchase, usually on credit, to the Cash and cash equivalent accounts.
For upward fluctuations in fair value with respect to the subscription or purchase cost, crediting the results account within the income accounts for the difference between the fair value and said cost in
These amounts, once the results are regularized at the end of the period, will become part of the Restricted Equity, Investments held for trading account.
For the amount of accrued but uncollected interest at the close of the different economic periods, crediting the Interest and dividends portfolio financial investments accounts.
Repos will be recorded at nominal value plus costs related to their acquisition.
CREDITS:
For downward fluctuations in fair value with respect to the subscription or purchase cost, debiting the results account within the expense accounts for the difference between the fair value and said cost in the
For sales, early amortizations, or write-offs from the securities portfolio, with debit to the Cash and cash equivalent accounts and, in case of losses, debiting the expense account
sale and for which it would be accounted for at that time.
In the case of investments in foreign currency, this account will be debited or credited by the exchange rate between the previous value and the current exchange rate

SUB-ACCOUNT 1131 INVESTMENTS HELD TO MATURITY

DESCRIPTION:
This category may include non-derivative financial assets with fixed maturity and determinable or determinable cash flows that the entity has, from the beginning and on any subsequent date, both the positive intention and the demonstrated financial capacity to hold them until maturity. Such intention and capacity must be consistent with its risk policies and classification of financial assets. Assets classified in this category will be recorded at their amortized cost. The

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 amortized cost will be measured by the present value of estimated future cash flows discounted at the original effective interest rate of the financial asset(s).

DETAIL 1131000 PUBLIC BONDS
DETAIL 1131010 BONDS OF PRIVATE FINANCIAL ENTITIES DETAIL 1131020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1131030 FOREIGN PUBLIC BONDS DETAIL 1131040 FOREIGN PRIVATE BONDS DETAIL 1131050 COMMERCIAL PAPER DETAIL 1131060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES DETAIL 1131070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES DETAIL 1131080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES DETAIL 1131090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES DETAIL 1131100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1131110 INVESTMENTS IN SECURITIZATION FUNDS DETAIL 1131120 ETFs AND OTHER PARTICIPATIONS DETAIL 1131130 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES DETAIL 1131140 INVESTMENTS IN INVESTMENT FUNDS DETAIL 1131150 DERIVATIVES

DEBITS:

For the subscription or purchase cost, normally to Cash and its equivalents accounts.
For positive adjustments to amortized cost in case the acquisition cost is lower than the face value of the asset or interest is paid at maturity with credit to the Interest and dividends income account of the financial investment portfolio.
For accrued interest with credit to the Interest and dividends income account of the financial investment portfolio.

For negative adjustments to amortized cost in case the acquisition cost is higher than the face value, debiting the Interest and dividends income account of the financial investment portfolio, once accrued interest has been credited.

SUB-ACCOUNT 1132 INVESTMENTS AVAILABLE FOR SALE DESCRIPTION:
This category will include non-derivative financial assets that are specifically designated as available for sale, or that are not classified as a) held for trading b) loans and receivables, c) held-to-maturity investments or d) financial assets measured at fair value through profit or loss. In short, it is the default investment category.

DETAIL 1132000 PUBLIC BONDS
DETAIL 1132010 BONDS OF PRIVATE FINANCIAL ENTITIES DETAIL 1132020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1132030 FOREIGN PUBLIC BONDS DETAIL 1132040 FOREIGN PRIVATE BONDS DETAIL 1132050 COMMERCIAL PAPER DETAIL 1132060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES DETAIL 1132070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES DETAIL 1132080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES DETAIL 1132090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES DETAIL 1132100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1132110 SHARES DETAIL 1132120 INVESTMENTS IN PORTFOLIO MANAGEMENT DETAIL 1132130 INVESTMENTS IN SECURITIZATION FUNDS DETAIL 1132140 ETFs AND OTHER PARTICIPATIONS

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 DETAIL 1132150 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES DETAIL 1132160 INVESTMENTS IN INVESTMENT FUNDS DETAIL 1132170 DERIVATIVES

SUB-ACCOUNT 1133 (ESTIMATE FOR VALUATION OF FINANCIAL INVESTMENTS)

DESCRIPTION:
This sub-account must represent the fluctuation of financial investments, caused by price variations, insolvency of payment by the issuer or other causes that indicate that the instrument has deteriorated; its balance is a credit balance and is presented reducing the item to which it belongs. DETAIL 1133000 INVESTMENTS HELD FOR TRADING DETAIL 1133010 INVESTMENTS AVAILABLE FOR SALE

DEBITS:

For the cost of securities plus charges related to their acquisition.
For internal transfers of securities.
For the increase in the fair value of securities.
For securities that are guaranteeing sale repos.
For the imposition of securities pledged as collateral.
For the balance of accumulated provisions constituted on the date of sale.
CREDITS:
For the sale price of investments in securities.
For internal transfers of securities.
For the maturity of sale repos.
For the release of securities pledged as collateral.
For the constitution of the provision determined by the reduction of cost to fair value.

ACCOUNT 114 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM CLIENTS DESCRIPTION:
It comprises various rights that are directly related to the activity of the Stock Exchange. It includes accounts and documents receivable from clients, for Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 stock market operations and other accounts receivable. It includes the accounts corresponding to record items that result from doubtful collectability. Accounts and documents receivable must be evaluated at least monthly, in order to establish their recoverability, in accordance with the policies established by the entity. Accounts classified as uncollectable by the administration and/or those that after their maturity, thirty (30) days have passed and have not been collected, must be subject to accounting reclassification as doubtful collection accounts, in the corresponding analytical accounts that include the accounts of this item, for which the corresponding provisions must be constituted. For adequate presentation in the Balance Sheet, the balance of this item will be shown net of the complementary asset account, ESTIMATE FOR UNCOLLECTABLE ACCOUNTS.

SUB-ACCOUNT 1140 CENTRAL GOVERNMENT, MUNICIPAL AND AUTONOMOUS NON-FINANCIAL ENTITIES DETAIL 1140000 LOANS DETAIL 1140010 SERVICE FEES DETAIL 1140020 OTHERS SUB-ACCOUNT 1141 AUTONOMOUS PUBLIC FINANCIAL ENTERPRISES DETAIL 1141000 LOANS DETAIL 1141010 SERVICE FEES DETAIL 1141020 OTHERS SUB-ACCOUNT 1142 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 1142000 LOANS DETAIL 1142010 SERVICE FEES DETAIL 1142020 OTHERS SUB-ACCOUNT 1143 PRIVATE ENTERPRISES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICE DETAIL 1143000 LOANS DETAIL 1143010 SERVICE FEES DETAIL 1143020 OTHERS SUB-ACCOUNT 1144 PENSION FUND ADMINISTRATORS DETAIL 1144000 LOANS DETAIL 1144010 SERVICE FEES

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 DETAIL 1144020 OTHERS SUB-ACCOUNT 1145 INVESTMENT FUND ADMINISTRATORS DETAIL 1145000 LOANS DETAIL 1145010 SERVICE FEES DETAIL 1145020 OTHERS SUB-ACCOUNT 1146 STOCKBROKERAGE FIRMS DETAIL 1146000 LOANS DETAIL 1146010 SERVICE FEES DETAIL 1146020 OTHERS SUB-ACCOUNT 1147 FOREIGN DEPOSIT AND CUSTODY CENTERS AND ENTERPRISES OUTSIDE THE COUNTRY DETAIL 1147000 LOANS DETAIL 1147010 SERVICE FEES DETAIL 1147020 OTHERS

SUB-ACCOUNT 1148 OTHER ACCOUNTS RECEIVABLE

DESCRIPTION:
It represents accounts receivable from entities that do not correspond to any of the previous concepts for interest paid in advance, advances to suppliers, indemnities for accidents, cash shortages and other accounts receivable, but are also not from related companies and/or officials.

DETAIL 1148000 INTEREST PAID IN ADVANCE
DETAIL 1148010 ADVANCES TO SUPPLIERS

DETAIL 1148020 CLAIMED INDEMNITIES FOR ACCIDENTS DESCRIPTION:
This sub-account will record the amounts pending collection from insurance companies for accidents occurred in insured assets.

DETAIL 1148030 CASH SHORTAGES

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 DESCRIPTION:
This sub-account will record the value of cash shortages detected in audits and whose responsibility has not been attributed to the employee.

DETAIL 1148040 ACCOUNTS RECEIVABLE FROM NON-
INSTITUTIONAL PARTICIPANTS
DESCRIPTION:
It represents the amount to be collected from indirect participants, which do not correspond to the classifications above. DETAIL 1148050 OTHER ACCOUNTS RECEIVABLE DESCRIPTION:
It records those accounts receivable that do not correspond to any of the sub-accounts above. DEBITS:

For the rights generated, by own operations and by services
provided to third parties.
For loans granted in favor of third parties.
For payments made in excess and/or on behalf of third parties.
CREDITS:
For the collection of rights.
For the collection of loans granted.
For the collection or refund of payments made in excess and/or on behalf of
third parties.
For the write-off of accounts classified as uncollectable.
SUB-ACCOUNT 1149 ESTIMATE FOR UNCOLLECTABLE ACCOUNTS

DESCRIPTION:
This sub-account records the estimate for accounts and documents receivable of doubtful collectability. Balances that in the previous year did not show movement and do not have evidence of the possibility of collection must be recognized as losses in the exercise in which such event is determined.

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 DETAIL 1149000 CENTRAL GOVERNMENT, MUNICIPAL AND AUTONOMOUS NON-FINANCIAL ENTITIES DETAIL 1149010 AUTONOMOUS PUBLIC FINANCIAL ENTERPRISES DETAIL 1149020 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 1149030 PRIVATE ENTERPRISES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICE DETAIL 1149040 PENSION FUND ADMINISTRATORS DETAIL 1149050 INVESTMENT FUND ADMINISTRATORS DETAIL 1149060 STOCKBROKERAGE FIRMS DETAIL 1149070 FOREIGN DEPOSIT AND CUSTODY CENTERS AND ENTERPRISES OUTSIDE THE COUNTRY DETAIL 1149080 OTHER ACCOUNTS RECEIVABLE

DEBITS:

For the partial or total collection of accounts for which provisions have been constituted
for risk of uncollectability.
For the write-off of accounts classified as uncollectable.
For the reversal of provisions that result excessive or undue.
CREDITS:
For the constitution of provisions for accounts classified as doubtful
collectability.

ACCOUNT 115 ACCOUNTS AND DOCUMENTS RECEIVABLE RELATED

DESCRIPTION:
In this account, the entity's rights are recorded, which the entity will collect shortly from companies, employees, shareholders and others with whom it is related. Accounts and documents receivable must be evaluated at least semi-annually, on June 30 and December 31 of each year, in order to establish their recoverability. Accounts classified as uncollectable and those that reach ninety days of maturity, must be reclassified as doubtful collection accounts and must constitute the necessary provisions.

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 SUB-ACCOUNT 1150 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES DETAIL 1150000 SALARY ADVANCES DETAIL 1150010 SHORT-TERM LOANS DETAIL 1150020 OTHERS SUB-ACCOUNT 1151 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM DIRECTORS AND SHAREHOLDERS DETAIL 1151000 LOANS TO DIRECTORS DETAIL 1151010 LOANS TO SHAREHOLDERS DETAIL 1151020 OTHERS SUB-ACCOUNT 1152 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED ENTERPRISES DETAIL 1152000 LOANS DETAIL 1152010 SERVICE FEES DETAIL 1152020 OTHERS

DEBITS:

For the entity's rights with related parties.
For the transfer of accounts and documents receivable from related parties
considered doubtful collectability.
CREDITS:
For credits or payments received by the entity from related parties.
For the write-off of accounts and documents receivable from related parties.
For the partial or total collection of doubtful collection accounts.
For the write-off of accounts classified as uncollectable.

SUB-ACCOUNT 1159 ESTIMATE FOR UNCOLLECTABLE ACCOUNTS DETAIL 1159000 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES DETAIL 1159010 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM DIRECTORS AND SHAREHOLDERS DETAIL 1159020 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED ENTERPRISES

DEBITS:

For the partial or total collection of accounts for which provisions have been constituted

For the write-off of accounts classified as uncollectable.
For the reversal of provisions that result excessive or undue.
CREDITS:
For the constitution of provisions for accounts classified as doubtful
collectability.

ACCOUNT 116 RECEIVABLE YIELDS

DESCRIPTION:
In this account, accrued yields are recorded for the concept of interest receivable on deposited, invested or lent capital, and the rights generated by participation in profits corresponding to investments in other companies.

SUB-ACCOUNT 1160 LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 1160000 RECEIVABLE YIELDS IN LOCAL CURRENCY DETAIL 1160010 RECEIVABLE YIELDS IN FOREIGN CURRENCY SUB-ACCOUNT 1161 FOREIGN BANKS AND FINANCIAL INSTITUTIONS DETAIL 1161000 RECEIVABLE YIELDS IN FOREIGN CURRENCY SUB-ACCOUNT 1162 RECEIVABLE YIELDS FROM FINANCIAL INVESTMENTS DETAIL 1162000 INVESTMENT IN FIXED INCOME SECURITIES DETAIL 1162010 INVESTMENTS IN VARIABLE INCOME SECURITIES DETAIL 1162020 INVESTMENTS IN COLLECTIVE FUNDS DETAIL 1162030 REPOS DETAIL 1162040 DERIVATIVES

DEBITS:

For accrued interest and commissions pending collection.
For declared dividends pending collection.
CREDITS:
For the collection of interest and commissions, dividends and others.

DESCRIPTION:
In this account, advance payments of income tax made by the entity are recorded, which will be applied at the end of the accounting period or fiscal year. As well as the tax credit for Value Added Tax, which must be netted monthly, with the Fiscal Debit account. This account does not record the differences between the income tax paid and the accounting income tax.

SUB-ACCOUNT 1170 VAT, TAX CREDIT
DETAIL 1170000 VAT, TAX CREDIT
DETAIL 1170010 VAT TAX PAYMENT IN ADVANCE BY WITHHOLDING DESCRIPTION:
It represents the percentage withheld by third parties from the Stock Exchange, for the concept of VAT tax calculated on the net value of sales made and constitutes an advance of said tax at the time of its settlement. DETAIL 1170020 VAT TAX COLLECTED DESCRIPTION:
It represents the percentage collected by third parties from the Stock Exchange, for the concept of VAT tax calculated on the net value of purchases made from said subjects and constitutes an advance of future Fiscal Debits, which is settled at the time of presenting the corresponding monthly declaration.

DETAIL 1170030 OTHER WITHHOLDINGS
DESCRIPTION:
Its balance represents the withholdings made by third parties from the Stock Exchange, for the concept of VAT tax, under any modality different from the previous classifications. SUB-ACCOUNT 1171 INCOME TAXES

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 DETAIL 1171000 ADVANCE PAYMENT OF INCOME TAX DESCRIPTION:
It records the expenditures made by the brokerage house, for advance payments of income tax, in fiscal periods not yet ended.

DETAIL 1171010 INCOME TAX CREDIT
DESCRIPTION:
Its balance represents tax credit for income tax generated, when the advance payment during a given year is greater than the final tax assessed by the General Directorate of Taxes.

DETAIL 1171020 WITHHELD INCOME TAX
DEBITS:

For amounts withheld by third parties for the concept of advance payment of
VAT tax, tax collected and other withholdings different from the previous ones made to the Stock Exchange.
It represents tax withheld by third parties from the entity, which will be settled
at the time of presenting the final income tax declaration.
For the accounting of payments made in advance of income tax.
For the amounts of VAT tax credits.
CREDITS:
For the settlement of income tax paid in advance at the end of the fiscal year.
For the monthly payment, settled against the fiscal debit of VAT generated in the
corresponding period or the generation of the remainder of the next period.

ACCOUNT 118 EXPENSES PAID IN ADVANCE
DESCRIPTION:
It comprises various expenses paid in advance for the acquisition of goods or services, which will be used or compensated on a date subsequent to the end of the fiscal year and which are directly related to the activity of the Stock Exchanges. It includes rentals and insurance paid in advance, bond premiums, office supplies and

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 stationery, subscriptions paid in advance, advertising and marketing and taxes paid in advance. Whose maturity period is greater than two months.

SUB-ACCOUNT 1180 EXPENSES PAID IN ADVANCE FOR SERVICES DETAIL 1180000 RENTALS DETAIL 1180010 INSURANCE DETAIL 1180020 BOND PREMIUMS DETAIL 1180030 SUBSCRIPTIONS DETAIL 1180040 ADVERTISING AND MARKETING DETAIL 1180050 COMMUNICATIONS DETAIL 1180060 AUDIT COST DESCRIPTION:
It represents the advance payment of audit costs made by the Stock Exchanges in favor of the Superintendence of the Financial System.

DETAIL 1180070 MEMBERSHIP FEES
DESCRIPTION:
It represents the advance payment of memberships, it also records the advance payment made.

DETAIL 1180080 INTEREST
DETAIL 1180090 REPAIR AND MAINTENANCE OF VEHICLES DETAIL 1180100 MAINTENANCE OF REAL ESTATE DETAIL 1180110 OTHER RECEIVED SERVICES

SUB-ACCOUNT 1181 EXPENSES PAID IN ADVANCE ON MATERIALS DETAIL 1181000 OFFICE SUPPLIES AND STATIONERY

SUB-ACCOUNT 1182 DEFERRED INCOME TAX

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 DESCRIPTION:
This account records the temporary differences between the income tax in accordance with the Law and the financial income tax, when the financial tax is greater than the legal tax. DETAIL 1182000 VALUATION PROVISION DETAIL 1182010 OTHER PROVISIONS

DEBITS:

For disbursements made for services still received and not consumed,
attributable to future fiscal years.
CREDITS:
For services received and consumed, attributable to future fiscal years.

ITEM 12 NON-CURRENT ASSET
DESCRIPTION:
It comprises the tangible properties that the company uses for the development of its activities. They present as characteristics a relatively long useful life, they are not subject to usual transfer operations and are subject to depreciation. It also includes acquisitions, not for sale, of investments in securities or physical assets, for which the valuation criteria of investments held for trading apply. Long-term assets include rights that do not constitute assets in the full sense of the word, such as intangible assets. Goods received in financial leases are recorded in this account, must keep control of the relevant depreciation, the amortization of the debt and the financial charges and other expenses related to the contract in the relevant accounts. Under no circumstances may repairs, replacements and other maintenance expenses be capitalized that do not substantially modify the form and conditions of use of the goods. Goods with a useful life of less than one year are excluded, which, due to their low significance, are preferred to be charged directly to results and whose inventory can be registered in off-balance sheet accounts.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 For an adequate presentation in the Balance Sheet, the balance of this item must be shown net of the accumulated depreciation of the accounts that make it up. The depreciable amount of a fixed asset item must be allocated on a systematic and rational basis throughout its useful life; in the event of revaluation of the depreciated asset, the corresponding adjustment for the depreciation charge must be made. An item may be recognized as a long-term asset when:
a. It is probable that future economic benefits associated with the asset will flow to the company. b. The cost of the asset to the company can be measured reliably. The following accounts and sub-accounts correspond to this item:
ACCOUNT 120 IMMOVABLES
DESCRIPTION:
Represents the set of assets, with a duration of more than one year, which are not acquired for sale but for use in the normal operation of the company and which cannot be transferred from one place to another. Revaluations must be disclosed in the notes to the financial statements, and their recording requires prior approval from the Superintendence of the Financial System, preceded by the opinion of an appraiser. When a long-term asset item corresponding to fixed assets is revalued, the entire class of fixed assets to which that asset belongs must be revalued, in a systematic and rational manner. SUB-ACCOUNT 1200 LAND In this sub-account, the value of the land of the different immovables of the entity that are destined for the development of its activities is recorded.

DETAIL 1200000 LAND

Records the acquisition cost of the land, including within such costs those expenditures necessary for their putting into use.

Records the difference between the appraised value by an appraiser and the historical cost of the land, re-evaluation previously approved by the Superintendence of the Financial System

DETAIL 1200020 ACCUMULATED IMPAIRMENT OF LAND

SUB-ACCOUNT 1201 BUILDINGS
DESCRIPTION:
In this sub-account, the value of the buildings that are destined for the development of the entity's activities is recorded, net of accumulated depreciation for buildings and installations.

DETAIL 1201000 BUILDINGS
DESCRIPTION:
Records the final construction cost of the buildings, including within such costs those expenditures necessary for their putting into use. DETAIL 1201010 BUILDING REVALUATION DESCRIPTION:
Records the difference between the appraised value by an appraiser and the historical cost of the Building, revaluation previously approved by the Superintendence of the Financial System. DETAIL 1201020 ACCUMULATED DEPRECIATION OF BUILDINGS DESCRIPTION:
Records depreciation due to wear, use, or obsolescence of the asset; revaluations of immovable assets (except land) must be included as depreciation in the respective period.

DETAIL 1201030 ACCUMULATED IMPAIRMENT OF BUILDINGS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 SUB-ACCOUNT 1202 INSTALLATIONS DESCRIPTION:
In this sub-account, the value of the installations that are destined for the development of the entity's activities is recorded, net of accumulated depreciation for buildings and installations.

DETAIL 1202000 INSTALLATIONS
DETAIL 1202010 INSTALLATION REVALUATION
DETAIL 1202020 ACCUMULATED DEPRECIATION OF INSTALLATIONS DETAIL 1202030 ACCUMULATED IMPAIRMENT OF INSTALLATIONS CHARGES:

For the acquisition cost of immovable assets and installations.
For the revalued values, according to the expert's report and prior approval of the Superintendence of the Financial System.
The sub-account corresponding to depreciation is charged at the time of alienating the asset that caused the depreciation.
CREDITS:
For the sale of immovable assets and installations.
For the realization of revaluations.
The sub-account corresponding to depreciation is charged by the annual depreciation of the asset, except for land, where depreciation can be recognized due to obsolescence, use, physical wear, or simply the passage of time.

ACCOUNT 121 FURNITURE
DESCRIPTION:
Represents the set of assets, with a duration of more than one year, which are not acquired for sale but for use in the normal operation of the company and which can be transferred from one place to another. SUB-ACCOUNT 1210 VEHICLES DESCRIPTION:
In this sub-account, the vehicles owned by the entity, for the development of its activities, are recorded, net of accumulated depreciation and impairment.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DETAIL 1210000 VEHICLES DETAIL 1210010 VEHICLE REVALUATION DETAIL 1210020 ACCUMULATED DEPRECIATION OF VEHICLES DETAIL 1210030 ACCUMULATED IMPAIRMENT OF VEHICLES SUB-ACCOUNT 1211 FURNITURE AND EQUIPMENT DESCRIPTION:
In this sub-account, the furniture and equipment, to be used in the operations carried out by the entity, are recorded; net of accumulated depreciation and impairment for furniture and equipment.

DETAIL 1211000 OFFICE FURNITURE
DETAIL 1211010 COMPUTER EQUIPMENT
DETAIL 1211020 COMMUNICATION EQUIPMENT
DETAIL 1211030 SECURITY EQUIPMENT
DETAIL 1211040 OTHER EQUIPMENT
DETAIL 1211050 ACCUMULATED DEPRECIATION OF FURNITURE AND EQUIPMENT DETAIL 1211060 ACCUMULATED IMPAIRMENT OF FURNITURE AND EQUIPMENT

SUB-ACCOUNT 1212 ASSETS UNDER FINANCIAL LEASE DESCRIPTION:
In this sub-account, the assets received under financial lease, to be used by the entity in the development of its activities, are recorded, net of accumulated depreciation and impairment for assets under financial lease.

DETAIL 1212000 IMMOVABLES
DETAIL 1212010 OFFICE FURNITURE AND EQUIPMENT DETAIL 1212020 TRANSPORT EQUIPMENT DETAIL 1212030 OTHER ASSETS DETAIL 1212040 ACCUMULATED DEPRECIATION OF ASSETS UNDER FINANCIAL LEASE

SUB-ACCOUNT 1213 OTHER ASSETS FOR DIVERSE USE DESCRIPTION:
In this sub-account, the value of works of art, the library, and other company assets is recorded, net of accumulated depreciation for other assets for diverse use.

DETAIL 1213000 WORKS OF ART
DETAIL 1213010 LIBRARY
DETAIL 1213020 OTHER ASSETS
DETAIL 1213030 ACCUMULATED DEPRECIATION OF OTHER ASSETS FOR DIVERSE USE DETAIL 1213040 ACCUMULATED IMPAIRMENT OF OTHER ASSETS FOR DIVERSE USE

SUB-ACCOUNT 1214 INVESTMENT PROPERTIES
DESCRIPTION:
The accounts in this sub-account must record properties (land or buildings, or part of a building, or both), held (by the owner or by the lessee in a financial lease), with the aim of obtaining rents or capital appreciation or both and not for use in the production or supply of goods and services, for administrative purposes, nor for sale in the ordinary course of operations; Such investment properties will be measured initially at cost, transaction costs associated with the transaction will be included in the initial valuation, after initial recognition it will value the assets by the cost model, that is, valuation at cost less accumulated depreciation and any accumulated impairment loss.

DETAIL 1214000 LAND
DETAIL 1214010 BUILDINGS
DETAIL 1214020 ACCUMULATED REVALUATION OF INVESTMENT PROPERTIES DETAIL 1214030 ACCUMULATED DEPRECIATION OF INVESTMENT PROPERTIES

CHARGES:

For the acquisition cost of immovable assets.
For the accounting cost of assets under financial lease.
For the revalued values, according to the expert's report and prior approval of the Superintendence of the Financial System.
The sub-account corresponding to depreciation is charged at the time of alienating the asset that caused the depreciation.
For the reversal of accumulated depreciation due to the withdrawal of the asset under financial lease.
For the transfer to the corresponding account of the accumulated depreciation at the end of the financial lease contract.
At the time of purchase, at its acquisition value, with credit to Cash and cash equivalents accounts or accounts payable.
In the case of impairment reversal, with credit to the Income account
Depreciation will be debited in case of intention to sell by reclassifying the asset to which it is affected, crediting the account in the corresponding heading.
CREDITS:
For the sale of immovable assets.
For the transfer of the recorded amount of assets under financial lease upon contract conclusion.
For the realization of revaluations.
The sub-account corresponding to depreciation is charged by the annual depreciation of the asset, except for land, where depreciation can be recognized due to obsolescence, use, physical wear, or simply the passage of time.
Works of art are not depreciated.
In the case of destruction or loss of value due to impairment, with debit to the corresponding one.
It will be credited for monthly recognition, with debit to the corresponding expense account of Depreciations.
For the loss of Impairment of value produced by the amount that exceeds its book value by its recoverable amount.
ACCOUNT 122 IMPROVEMENTS IN PROPERTY PLANT AND EQUIPMENT DESCRIPTION:

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 In this account, the value of improvements in the entity's properties, which are destined for the development of the company's activities, is recorded. Expenditures that significantly prolong the life of the activated asset and represent material balances will be recorded as improvements. SUB-ACCOUNT 1220 IMPROVEMENTS DETAIL 1220000 ON LAND DETAIL 1220010 ON BUILDINGS DETAIL 1220020 ON INSTALLATIONS DETAIL 1220030 ON VEHICLES DETAIL 1220040 IMPROVEMENTS ON OTHER ASSETS DETAIL 1220050 ACCUMULATED DEPRECIATION OF IMPROVEMENTS CHARGES:

For improvements and capitalizable expenses that represent a greater value of the asset.
For the revaluation of assets.
For the reduction of accumulated depreciation recorded when it is taken out of use, a write-off or sale occurs.
CREDITS:
For the cost of withdrawn or transferred assets.
For the accounting of accumulated depreciation.
ACCOUNT 123 LONG-TERM FINANCIAL INVESTMENTS
DESCRIPTION:
Comprises investments in securities acquired by the entity with a negotiable character, held to maturity, or available for sale, with the purpose of obtaining returns. These investments will be recorded by adding to the cost the charges related to their acquisition. The value fluctuation that occurred as a consequence of the corresponding daily valuation, a provision must be constituted against the profit or loss of the exercise. The return generated by investments in fixed-income securities, as soon as they accrue, must be recorded in the Receivable Returns account.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 Repo transactions will be recorded at nominal value plus costs related to their acquisition. SUB-ACCOUNT 1230 INVESTMENTS HELD FOR TRADING DESCRIPTION:
This category includes those financial assets, measured at fair value with effect on results, that meet the following conditions: They are acquired with the objective of realizing them in the short term; they are part of a portfolio of financial investments identified and managed jointly for which there is evidence of recent actions to generate short-term gains. Derivatives not designated as accounting hedge instruments. The classification in this item is subject to the ease of obtaining prices for these assets within an active market or to the existence of a valuation methodology developed by an authorized body, which may be adequate to assign a fair value to such assets. The entity will not reclassify a financial instrument into this category while it is in its possession or continues to be issued, nor will it remove any classified in this way to take it to a different category. DETAIL 1230000 PUBLIC BONDS DETAIL 1230010 BONDS OF PRIVATE FINANCIAL ENTITIES DETAIL 1230020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1230030 PUBLIC FOREIGN BONDS DETAIL 1230040 PRIVATE FOREIGN BONDS DETAIL 1230050 COMMERCIAL PAPER DETAIL 1230060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES DETAIL 1230070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES DETAIL 1230080 OTHER INVESTMENTS IN FIXED-INCOME SECURITIES OF PUBLIC ENTITIES DETAIL 1230090 OTHER INVESTMENTS IN FIXED-INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES DETAIL 1230100 OTHER INVESTMENTS IN FIXED-INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1230110 SHARES

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DETAIL 1230120 INVESTMENTS IN PORTFOLIO MANAGEMENT DETAIL 1230130 INVESTMENTS IN SECURITIZATION FUNDS DETAIL 1230140 ETF'S AND OTHER PARTICIPATIONS DETAIL 1230150 OTHER INVESTMENTS IN VARIABLE-INCOME SECURITIES DETAIL 1230160 INVESTMENTS IN INVESTMENT FUNDS DETAIL 1230170 DERIVATIVES CHARGES:

For subscription or purchase, with credit, generally, to Cash and cash equivalents accounts.
For upward fluctuations in fair value with respect to the subscription or purchase cost, crediting the results account within the income accounts by the difference between the fair value and said cost in These amounts, once the results are regularized at the end of the exercise, will become part of the Restricted Equity account, Investments held for trading.
For the amount of accrued but uncollected interest at the close of the financial investment portfolio.
Repo transactions will be recorded at nominal value plus costs related to their acquisition.
CREDITS:
For downward fluctuations in fair value with respect to the subscription or purchase cost, debiting the results account within the expense accounts by the difference between the fair value and said cost in the
For sales, early amortizations, or write-offs in the securities portfolio, with debit to Cash and cash equivalents accounts and, in case of losses, debiting the expense account
sale and for which it would be recorded at that time.
In the case of investments in foreign currency, this account will be debited or credited by the exchange rate between the previous value and the current exchange rate
SUB-ACCOUNT 1231 INVESTMENTS HELD TO MATURITY

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DESCRIPTION:
This category may include non-derivative financial assets with fixed maturity and determinable or determinable cash flows that the entity has, from the beginning and on any subsequent date, both the positive intention and the demonstrated financial capacity to hold them until maturity. Such intention and capacity must be consistent with its risk policies and classification of financial assets. Assets classified in this category will be recorded at their amortized cost. Amortized cost is measured by the present value of estimated future cash flows discounted at the original effective interest rate of the financial asset(s). DETAIL 1231000 PUBLIC BONDS DETAIL 1231010 BONDS OF PRIVATE FINANCIAL ENTITIES DETAIL 1231020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1231030 PUBLIC FOREIGN BONDS DETAIL 1231040 PRIVATE FOREIGN BONDS DETAIL 1231050 COMMERCIAL PAPER DETAIL 1231060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES DETAIL 1231070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES DETAIL 1231080 OTHER INVESTMENTS IN FIXED-INCOME SECURITIES OF PUBLIC ENTITIES DETAIL 1231090 OTHER INVESTMENTS IN FIXED-INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES DETAIL 1231100 OTHER INVESTMENTS IN FIXED-INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1231110 INVESTMENTS IN SECURITIZATION FUNDS DETAIL 1231120 ETF'S AND OTHER PARTICIPATIONS DETAIL 1231230 OTHER INVESTMENTS IN VARIABLE-INCOME SECURITIES DETAIL 1231140 INVESTMENTS IN INVESTMENT FUNDS DETAIL 1231150 DERIVATIVES CHARGES:

For the subscription or purchase cost with credit normally to Cash and its equivalents accounts.
For positive adjustments to amortized cost in case the acquisition cost is lower than the face value of the asset or interest is paid to the financial investment portfolio
-
CREDITS:
For negative adjustments to amortized cost in case the acquisition cost is higher than the face value debiting the income account Interest and dividends financial investment portfolio, once accrued interest is credited.
SUB-ACCOUNT 1232 INVESTMENTS AVAILABLE FOR SALE DESCRIPTION:
This category will include non-derivative financial assets that are specifically designated as available for sale, or that are not classified as: a) trading, b) loans and receivables, c) held-to-maturity investments or d) financial assets accounted for at fair value with changes in results. In short, it is the default category of investments. DETAIL 1232000 PUBLIC BONDS DETAIL 1232010 BONDS OF PRIVATE FINANCIAL ENTITIES DETAIL 1232020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1232030 PUBLIC FOREIGN BONDS DETAIL 1232040 PRIVATE FOREIGN BONDS DETAIL 1232050 COMMERCIAL PAPER DETAIL 1232060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES DETAIL 1232070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES DETAIL 1232080 OTHER INVESTMENTS IN FIXED-INCOME SECURITIES OF PUBLIC ENTITIES DETAIL 1232090 OTHER INVESTMENTS IN FIXED-INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DETAIL 1232100 OTHER INVESTMENTS IN FIXED-INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1232110 SHARES DETAIL 1232120 INVESTMENTS IN PORTFOLIO MANAGEMENT DETAIL 1232130 INVESTMENTS IN SECURITIZATION FUNDS DETAIL 1232140 ETF'S AND OTHER PARTICIPATIONS DETAIL 1232150 OTHER INVESTMENTS IN VARIABLE-INCOME SECURITIES DETAIL 1232160 INVESTMENTS IN INVESTMENT FUNDS DETAIL 1232170 DERIVATIVES SUB-ACCOUNT 1233 (ESTIMATE FOR VALUATION OF LONG-TERM FINANCIAL INVESTMENTS) DESCRIPTION:
This sub-account must represent the fluctuation of financial investments, caused by price variations, insolvency of payment by the issuer, or other causes that indicate that the instrument has deteriorated; its balance is a credit balance and is presented decreasing the item to which it belongs. DETAIL 1233000 INVESTMENTS HELD FOR TRADING DETAIL 1233010 INVESTMENTS AVAILABLE FOR SALE CHARGES:

For the cost of securities plus charges related to their acquisition.
For internal transfers of securities.
For the increase in the fair value of the securities.
For securities that are guaranteeing sales repos.
For the imposition of securities pledged as collateral.
For the balance of accumulated provisions constituted at the date of sale.
CREDITS:
For the sale price of investments in securities.
For internal transfers of securities.
For the maturity of sales repo.
For the release of securities pledged as collateral.

For the constitution of the provision determined by the reduction of cost to fair value.
ACCOUNT 124 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM CLIENTS AT LONG TERM DESCRIPTION:
It comprises various rights that are directly related to the entity's activity. It includes accounts and documents receivable from issuers, investors, Stock Brokerage Houses, etc. It includes the accounts corresponding to register items resulting from doubtful collectability. All the aforementioned accounts with a maturity greater than one year. Accounts and documents receivable must be evaluated at least monthly, in order to establish their recoverability, in accordance with the policies established by the entity. Accounts classified or classified as uncollectable by management and/or those that after their maturity, thirty (30) days have passed and have not been collected, must be subject to accounting reclassification by moving them to accounts of doubtful collection, in the corresponding analytical accounts that include the accounts of this item, for which the corresponding provisions must be constituted. For adequate presentation in the Balance Sheet, the balance of this item will be shown net of the account ESTIMATE FOR UNCOLLECTABLE ACCOUNTS. SUB-ACCOUNT 1240 CENTRAL GOVERNMENT, MUNICIPAL AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 1240000 LOANS DETAIL 1240010 OTHERS SUB-ACCOUNT 1241 FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 1241000 LOANS DETAIL 1241010 OTHERS SUB-ACCOUNT 1242 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 1242000 LOANS DETAIL 1242010 OTHERS SUB-ACCOUNT 1243 PRIVATE COMPANIES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICE DETAIL 1243000 LOANS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DETAIL 1243010 OTHERS SUB-ACCOUNT 1244 PENSION FUND ADMINISTRATORS DETAIL 1244000 LOANS DETAIL 1244010 OTHERS SUB-ACCOUNT 1245 INVESTMENT FUND ADMINISTRATORS DETAIL 1245000 LOANS DETAIL 1245010 OTHERS SUB-ACCOUNT 1246 STOCK BROKERAGE HOUSES DETAIL 1246000 LOANS DETAIL 1246010 OTHERS SUB-ACCOUNT 1247 FOREIGN DEPOSIT AND CUSTODY CENTERS AND FOREIGN COMPANIES. DETAIL 1247000 LOANS DETAIL 1247010 OTHERS SUB-ACCOUNT 1248 OTHER LONG-TERM RECEIVABLES DETAIL 1248000 LOANS DETAIL 1248010 OTHERS DEBITS:

For the rights generated by services provided to third parties.
For loans granted to third parties.
For payments made in excess and/or on behalf of third parties.
CREDITS:
For the collection of rights.
For the collection of loans granted.
For the collection or refund of payments made in excess and/or on behalf of third parties.
For the write-off of accounts classified as uncollectable.
SUB-ACCOUNT 1249 ESTIMATE FOR UNCOLLECTABLE ACCOUNTS AT LONG TERM DETAIL 1249000 CENTRAL GOVERNMENT, MUNICIPAL AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 1249010 FINANCIAL AUTONOMOUS PUBLIC COMPANIES

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DETAIL 1249020 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 1249030 PRIVATE COMPANIES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICE DETAIL 1249040 PENSION FUND ADMINISTRATORS DETAIL 1249050 INVESTMENT FUND ADMINISTRATORS DETAIL 1249060 STOCK BROKERAGE HOUSES DETAIL 1249070 FOREIGN DEPOSIT AND CUSTODY CENTERS AND FOREIGN COMPANIES. DETAIL 1249080 OTHER LONG-TERM RECEIVABLES DEBITS:

For the partial or total collection of accounts for which provisions for risk of uncollectability have been constituted.
For the write-off of accounts classified as uncollectable.
For the reversal of provisions that are excessive or improper.
CREDITS:
For the constitution of provisions for accounts classified as doubtful collectability.
ACCOUNT 125 LONG-TERM RECEIVABLES FROM RELATED PARTIES DESCRIPTION:
This account records the entity's rights, which the entity will collect soon from companies, employees, shareholders, and others with whom it is related, whose maturity period is greater than one year. SUB-ACCOUNT 1250 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES DETAIL 1250000 LOANS DETAIL 1250010 OTHERS SUB-ACCOUNT 1251 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM SHAREHOLDERS AND DIRECTORS DETAIL 1251000 LOANS TO DIRECTORS DETAIL 1251010 LOANS TO SHAREHOLDERS DETAIL 1251020 OTHERS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 SUB-ACCOUNT 1252 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES DETAIL 1252000 LOANS DETAIL 1252010 OTHERS DEBITS:

For the entity's rights with related parties.
For the transfer of related accounts and documents receivable considered doubtful collectability.
CREDITS:
For credits or payments received by the entity from related parties.
For the write-off of related accounts and documents receivable.
For the partial or total collection of doubtful collectability accounts.
For the write-off of accounts classified as uncollectable.
SUB-ACCOUNT 1253 ESTIMATE FOR UNCOLLECTABLE ACCOUNTS DESCRIPTION:
This sub-account records the Estimate for Accounts and documents receivable from related parties of doubtful collectability. DETAIL 1253000 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES DETAIL 1253010 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM SHAREHOLDERS AND DIRECTORS DETAIL 1253020 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES DEBITS:
For the partial or total collection of accounts for which provisions for risk of uncollectability have been constituted.
For the write-off of accounts classified as uncollectable.
For the reversal of provisions that are excessive or improper.
CREDITS:
For the constitution of provisions for accounts classified as doubtful collectability.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 ACCOUNT 126 INTANGIBLE ASSETS DESCRIPTION:
This account records non-monetary assets without physical appearance, which meet the elements of identifiability, control over the resource in question, and existence of future economic benefits, such as: brand rights, patents, Design and implementation of new processes or new systems, licenses, software programs. It also records the accumulated amortizations corresponding to them; the amortization rates to be adopted will be those determined by the Superintendent of the Financial System. Research costs, organization expenses, professional training expenses, advertising and promotion, company reorganization costs must not be capitalized; these should be debited directly to results. SUB-ACCOUNT 1260 LICENSES AND CONCESSIONS DETAIL 1260000 LICENSES AND CONCESSIONS DETAIL 1260010 ACCUMULATED AMORTIZATION OF LICENSES AND CONCESSIONS DETAIL 1260020 ACCUMULATED IMPAIRMENT OF LICENSES AND CONCESSIONS SUB-ACCOUNT 1261 SOFTWARE PROGRAMS DETAIL 1261000 SOFTWARE PROGRAMS DETAIL 1261010 ACCUMULATED AMORTIZATION OF SOFTWARE PROGRAMS DETAIL 1261020 ACCUMULATED IMPAIRMENT OF SOFTWARE PROGRAMS SUB-ACCOUNT 1262 FRANCHISES DETAIL 1262000 FRANCHISES DETAIL 1262010 ACCUMULATED AMORTIZATION OF FRANCHISES DETAIL 1262020 ACCUMULATED IMPAIRMENT OF FRANCHISES SUB-ACCOUNT 1263 WEBSITES DETAIL 1263000 WEBSITES DETAIL 1263010 ACCUMULATED AMORTIZATION OF WEBSITES DETAIL 1263020 ACCUMULATED IMPAIRMENT OF WEBSITES SUB-ACCOUNT 1264 OTHER INTANGIBLES

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DETAIL 1264000 OTHER INTANGIBLES DETAIL 1264010 ACCUMULATED AMORTIZATION OF OTHER INTANGIBLES DETAIL 1264020 ACCUMULATED IMPAIRMENT OF OTHER INTANGIBLES DEBITS:

For the capitalization at cost of Intangible Assets.
For the application of accumulated amortization and for the cancellation of amortizable assets.
When there is a reversal of impairment loss or a write-off of an asset that was previously affected by impairment.
CREDITS:
When written off due to sale, or abandonment of the same.
For the capitalization of accumulated amortizations.
For impairment losses established by management based on periodic evaluations of intangibles.
For the transfer of amortizable expenses to income accounts.
For the registered accumulated amortization.
ACCOUNT 127 CONSTRUCTION WORKS IN PROGRESS
DESCRIPTION:
This account records Works in progress on assets owned by the entity. The assets included in this account are not depreciated. SUB-ACCOUNT 1270 CONSTRUCTION WORKS IN PROGRESS DETAIL 1270000 CONSTRUCTION WORKS IN PROGRESS DEBITS:
For construction, conditioning, or equipment costs.
CREDITS:
For the transfer to the corresponding accounts at the value recorded upon completion of the works.
ACCOUNT 128 LONG-TERM ASSETS HELD FOR SALE

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DESCRIPTION:
This item will be integrated by long-term assets reclassified to this category, because management has decided to recover them through a sale operation rather than through their continuous use and by long-term assets acquired by management exclusively for the purpose of their subsequent alienation. These assets will not be depreciated while they are classified in this category. SUB-ACCOUNT 1280 LONG-TERM ASSETS HELD FOR SALE DETAIL 1280000 INVESTMENTS IN SUBSIDIARIES DETAIL 1280010 INVESTMENTS IN ASSOCIATES DETAIL 1280020 INVESTMENTS IN JOINT VENTURES DETAIL 1280030 ASSETS IN DISCONTINUATION DETAIL 1280040 PROPERTY, PLANT AND EQUIPMENT DETAIL 1280050 INTANGIBLE ASSETS DETAIL 1280060 ASSETS RECEIVED IN FINANCIAL LEASE DETAIL 1280070 ASSETS RECEIVED IN PAYMENT OR ADJUDICATED DEBITS:

At the time of their reclassification as an asset in this category or their acquisition, with credit to the corresponding asset accounts at their net book value (book value less accumulated depreciation) from the long-term group where they come from, normally from the Non-current Asset group or to Cash and cash equivalents or creditors/debtors accounts respectively when acquired or enter the entity with this purpose.
For increases in fair value over the value recorded at the time of their transfer or acquisition, crediting the Equity account
It will be debited in case of the recognition of accrued income and not
It will be debited for the reversal of impairment.
CREDITS:
It will be credited for decreases in fair value over the value recorded at the time of their transfer or acquisition debiting the
-
It will be credited for alienations, with debit to Cash and cash equivalents or receivable accounts, and in case of occurrence

It will be credited for dividend distributions charged to profits generated before the acquisition of the participation, with debit to cash or other asset accounts.
SECTION II
ACCOUNTING APPLICATIONS MANUAL OF LIABILITIES ELEMENT 2 LIABILITY DESCRIPTION:
It groups the accounts that represent obligations contracted by the entity from normal business operations derived from debts from credits obtained and expenses incurred in the business operation, as well as obligations with the State, with personnel, and various provisions. It includes credits with financial institutions in the country and abroad, accounts and documents payable for own operations and on behalf of third parties, obligations with workers, tax and contribution obligations, credits with suppliers; and, provisions for labor obligations, other provisions, and deferred gains. A liability is recognized in the balance sheet when it is probable that the outflow of resources that imply economic benefits resulting from the settlement of a present obligation and the amount at which such settlement occurs, can be measured reasonably. ITEM 21 CURRENT LIABILITY DESCRIPTION:
It represents obligations on the company's account, whose maturity is less than one year. The following accounts and sub-accounts correspond to this item:
ACCOUNT 210 LOANS AND OVERDRAFTS WITH LOCAL BANKS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DESCRIPTION:
It comprises financing obtained, such as debts from short-term financing, contracted with local banking and financial institutions, under the modality of direct credits and credit lines SUB-ACCOUNT 2100 OVERDRAFTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 2100000 OVERDRAFTS OF BANKS AND OTHER FINANCIAL INSTITUTIONS, S.P. DETAIL 2100010 OVERDRAFTS OF BANKS AND OTHER FINANCIAL INSTITUTIONS, S.E. SUB-ACCOUNT 2101 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 2101000 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, S.P. DETAIL 2101010 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, S.E. SUB-ACCOUNT 2102 LOANS FROM FOREIGN BANKS AND FINANCIAL INSTITUTIONS DETAIL 2102000 LOANS FROM FOREIGN BANKS AND FINANCIAL INSTITUTIONS, S.P. DETAIL 2102010 LOANS FROM FOREIGN BANKS AND FINANCIAL INSTITUTIONS, S.E. DEBITS:

For the amortizations and cancellation of obligations for credits received.
For the cancellation of overdrafts.
For the credits notes received.
CREDITS:
For the amounts of financing and credits contracted.
For overdrafts in current accounts that the entity maintains in banks.
For debit notes received.
ACCOUNT 211 CURRENT PORTION OF LONG-TERM LIABILITIES

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DESCRIPTION:
It represents the amount to be paid for the maturity in the current exercise of long-term obligations. SUB-ACCOUNT 2110 OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 2110000 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, S.P. DETAIL 2110010 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, S.E. SUB-ACCOUNT 2111 LOANS WITH FOREIGN BANKS AND FINANCIAL INSTITUTIONS DETAIL 2111000 LOANS FROM FOREIGN BANKS AND FINANCIAL INSTITUTIONS SUB-ACCOUNT 2112 OBLIGATIONS WITH OTHER INSTITUTIONS IN THE COUNTRY DETAIL 2112000 OBLIGATIONS WITH OTHER INSTITUTIONS IN THE COUNTRY SUB-ACCOUNT 2113 OBLIGATIONS WITH OTHER FOREIGN INSTITUTIONS DETAIL 2113000 OBLIGATIONS WITH OTHER FOREIGN INSTITUTIONS DEBITS:

For the amortizations and cancellation of obligations for credits received.
For the cancellation of overdrafts.
For the credits notes received.
CREDITS:
For the amounts of financing and credits contracted whose maturity will occur in the current exercise.
ACCOUNT 212 OBLIGATIONS FOR CUSTODY AND ADMINISTRATION SERVICES DESCRIPTION:
It represents obligations contracted for the entity's operational services. Obligations with banks that are the product of deposit, custody, stock operations, etc. must be incorporated in this account.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 When obligations with banks are the product of banks' active operations, they will be recorded in the general ledger accounts for banks. SUB-ACCOUNT 2120 CENTRAL GOVERNMENT, MUNICIPAL AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 2120000 LOANS DETAIL 2120010 SERVICE COMMISSIONS DETAIL 2120020 OTHERS SUB-ACCOUNT 2121 FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 2121000 LOANS DETAIL 2121010 SERVICE COMMISSIONS DETAIL 2121020 OTHERS SUB-ACCOUNT 2122 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 2122000 LOANS DETAIL 2122010 SERVICE COMMISSIONS DETAIL 2122020 OTHERS SUB-ACCOUNT 2123 PRIVATE COMPANIES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICE. DETAIL 2123000 LOANS DETAIL 2123010 SERVICE COMMISSIONS DETAIL 2123020 OTHERS SUB-ACCOUNT 2124 PENSION FUND ADMINISTRATORS DETAIL 2124000 LOANS DETAIL 2124010 SERVICE COMMISSIONS DETAIL 2124020 OTHERS SUB-ACCOUNT 2125 INVESTMENT FUND ADMINISTRATORS DETAIL 2125000 LOANS DETAIL 2125010 SERVICE COMMISSIONS DETAIL 2125020 OTHERS SUB-ACCOUNT 2126 STOCK BROKERAGE HOUSES DETAIL 2126000 LOANS DETAIL 2126010 SERVICE COMMISSIONS DETAIL 2126020 OTHERS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 SUB-ACCOUNT 2127 FOREIGN DEPOSIT AND CUSTODY CENTERS AND FOREIGN COMPANIES. DETAIL 2127000 LOANS DETAIL 2127010 SERVICE COMMISSIONS DETAIL 2127020 OTHERS DESCRIPTION:
Sub-accounts will record obligations that originate in the entity's operations with investors, issuers, brokerage houses, etc. DEBITS:

For the accounting of payments of obligations.
For the payments of obligations originated by the entity's services.
CREDITS:
For the accounting of obligations originated by the entity's operations.

ACCOUNT 213 ACCOUNTS PAYABLE
DESCRIPTION:
The account will record the entity's obligations with its personnel, remuneration, vacations, fees, and commissions. It will record the tax payable by third parties (Clients and personnel), as well as payment provisions to public entities and others. SUB-ACCOUNT 2130 PROVISIONS FOR EMPLOYEE PAYMENTS DETAIL 2130000 REMUNERATIONS PAYABLE DESCRIPTION:
It represents the value of direct obligations pending payment with Stock Exchange employees. DETAIL 2130010 VACATIONS PAYABLE

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DESCRIPTION:
It represents the monthly vacation provision pending payment to employees. DETAIL 2130020 OTHER OBLIGATIONS WITH EMPLOYEES PAYABLE SUB-ACCOUNT 2131 RETENTIONS PAYABLE DETAIL 2131000 ISSS-FSV. DESCRIPTION:
It represents the contribution contributed by the employee for ISSS and Social Housing Fund. DETAIL 2131010 PENSION FUND ADMINISTRATORS (AFP) DETAIL 2131020 OTHER EMPLOYEE RETENTIONS SUB-ACCOUNT 2132 TAXES RETAINED DESCRIPTION:
It represents taxes retained from third parties in accordance with the law and which have not been generated by the company's own activity. That is, they are not taxes of taxation on society. DETAIL 2132000 INCOME TAX RETAINED FROM EMPLOYEES DETAIL 2132010 INCOME TAX RETAINED FOR PROFESSIONAL SERVICES DETAIL 2132020 INCOME TAX RETAINED FROM CLIENTS. DETAIL 2132030 INCOME TAX RETAINED FROM THIRD PARTIES DETAIL 2132040 MUNICIPAL TAXES RETAINED FROM EMPLOYEES DETAIL 2132050 VAT, RETAINED FROM THIRD PARTIES. DETAIL 2132060 VAT PERCEIVED PAYABLE DESCRIPTION:
It represents the percentage perceived from third parties by the Stock Exchange, in concept of VAT tax in accordance with the applicable Law, calculated on the net value of sales made and constitutes an advance of said tax for the affected third party at the time of its liquidation. DETAIL 2132070 OTHER RETAINED TAXES SUB-ACCOUNT 2133 ACCOUNTS PAYABLE FOR SERVICES DETAIL 2133000 COMMUNICATION AND TELEPHONE SERVICES PAYABLE DETAIL 2133010 ENERGY AND WATER SERVICES PAYABLE DETAIL 2133020 PROFESSIONAL SERVICES PAYABLE DETAIL 2133030 RENTS PAYABLE DETAIL 2133040 INSURANCES PAYABLE DETAIL 2133050 OTHER SERVICES PAYABLE SUB-ACCOUNT 2134 PROVISIONS FOR PAYMENTS DETAIL 2134000 PROVISION FOR INTEREST PAYABLE ON BANK LOANS DESCRIPTION:
It represents the monthly estimate of interest generated by the different bank loans charged to the company. DETAIL 2134010 ISSS EMPLOYER CONTRIBUTION DESCRIPTION:
It represents the employer contribution for employee social security. DETAIL 2134020 EMPLOYER CONTRIBUTION PENSION FUND ADMINISTRATORS (AFP) DETAIL 2134030 PROVISION FOR REPORT COSTS DESCRIPTION:
It represents the value of interest to be paid for sales reports made and whose maturity is still pending.

DETAIL 2134040 COST OF SUPERVISION
DESCRIPTION:
Records the stock exchange's payment obligation for supervision costs before the Superintendence of the Financial System.

DETAIL 2134050 MEMBERSHIP FEES
DESCRIPTION:
Represents the obligation for membership fees before various entities.

DETAIL 2134060 OTHER ACCOUNTS PAYABLE
SUB-ACCOUNT 2135 VARIOUS CREDITORS

DETAIL 2135000 VARIOUS CREDITORS

DETAIL 2135010 CASH OVERAGES
Represents cash overages detected in cash counts whose owner has not yet been established.

SUB-ACCOUNT 2136 ACCOUNTS PAYABLE TO BROKERAGE FIRMS

DETAIL 2136000 REPORTE SALES

DETAIL 2136010 OTHERS

CHARGES:

For the payment of remuneration payable.
For the payment of rents and utilities.
For cash overages.
For the payment of obligations to the Ministry of Finance, for withheld taxes.
For obligations assumed by reporte sales.

CREDITS:

For rents and utilities payable.
For cash overages.
For commissions payable to agents.

For reporte sales maturities.
For income tax, VAT, or municipal taxes withheld from employees, clients, and third parties.

ACCOUNT 214 RELATED ACCOUNTS PAYABLE
DESCRIPTION:
Represents the set of obligations that Stock Exchanges have with shareholders, directors, and related companies.

SUB-ACCOUNT 2140 ACCOUNTS PAYABLE TO DIRECTORS

DETAIL 2140000 LOANS

DETAIL 2140010 OTHER ACCOUNTS PAYABLE TO DIRECTORS DESCRIPTION:
Represents the set of obligations to directors for per diems, salaries, etc.

SUB-ACCOUNT 2141 ACCOUNTS PAYABLE TO SHAREHOLDERS

DETAIL 2141000 LOANS

DETAIL 2141010 OTHER ACCOUNTS PAYABLE TO SHAREHOLDERS

SUB-ACCOUNT 2142 ACCOUNTS PAYABLE TO RELATED COMPANIES

DETAIL 2142000 LOANS

DETAIL 2142010 COMMISSIONS

DETAIL 2142020 OTHER ACCOUNTS PAYABLE TO RELATED COMPANIES DESCRIPTION:
Represents obligations to related companies that do not correspond to direct loans.

CHARGES:

For the payment of REMUNERATION PAYABLE to shareholders, directors.
For the payment of rents and utilities, to related companies or persons.

CREDITS:

For rents and utilities payable, to related companies or persons.
For obligations with related parties.

ACCOUNT 215 TAXES PAYABLE
DESCRIPTION:
This item represents obligations of immediate enforceability arising from taxes, contributions, and other levies in favor of State institutions and others borne by the entity as the tax responsible party. In the sub-accounts, obligations for taxes on the transfer of goods and services, income tax, municipal taxes, and contributions will be recorded.

SUB-ACCOUNT 2150 MUNICIPAL TAXES

DETAIL 2150000 MUNICIPAL TAXES

SUB-ACCOUNT 2151 INCOME TAX

DETAIL 2151000 INCOME TAX

SUB-ACCOUNT 2152 VAT PAYABLE

DETAIL 2152000 VAT FISCAL CREDIT
DESCRIPTION:
Records fiscal credits for sales made by Stock Exchanges in their operational activities.

DETAIL 2152010 VAT PAYABLE
DESCRIPTION:
Represents the net difference between the fiscal credit and the fiscal debit, which must be netted monthly.

SUB-ACCOUNT 2153 OTHER TAXES

DETAIL 2153000 OTHER TAXES

CHARGES:

For the payment of TAXES and contributions OWN ACCOUNT.

CREDITS:

For taxes and contributions own account payable.

SUB-ACCOUNT 2154 SPECIAL CONTRIBUTIONS

DETAIL 2154000 CITIZEN SECURITY PLAN-LARGE
CONTRIBUTORS

CHARGES:

For the payment of the special contribution to Large Contributors for the Citizen Security Plan.

CREDITS:

For the special contribution payable.

ACCOUNT 216 DIVIDENDS PAYABLE
DESCRIPTION:
Represents profits pending distribution to shareholders, approved by the General Shareholders' Meeting.

SUB-ACCOUNT 2160 DIVIDENDS PAYABLE

DETAIL 2160000 DIVIDENDS PAYABLE

CHARGES:

For the cash and/or check payment of dividends to the shareholder.

CREDITS:

For the decree of profit distribution, formulated by the General Shareholders' Meeting.

ACCOUNT 217 NEGOTIABLE FINANCIAL LIABILITIES

DESCRIPTION:
This category includes those financial liabilities, measured at fair value with effect on results, that meet the following conditions: a) They are acquired with the objective of realizing them in the short term; b) They are part of a portfolio of financial instruments identified and managed jointly for which there is evidence of recent actions to generate short-term gains; c) Derivatives not designated as accounting hedge instruments. Classification in this item is subject to the ease of obtaining prices for these liabilities within an active market or to the existence of a valuation methodology developed by an authorized entity, which may be adequate to assign a fair value to such liabilities.

SUB-ACCOUNT 2170 NEGOTIABLE FINANCIAL LIABILITIES

DETAIL 2170000 NEGOTIABLE FINANCIAL LIABILITIES

CHARGES:

For downward fluctuations in fair value with respect to the subscription or purchase cost, crediting the income statement account within the income accounts for the difference between the fair value and said cost in Changes in fair value of financial assets and liabilities.

CREDITS:

For subscription, with debit, generally, to the Cash and cash equivalents accounts.
For upward fluctuations in fair value with respect to the subscription or purchase cost, debiting the income statement account within the expense accounts for the difference between the fair value and said cost of issuance for devaluation.
For sales, early amortizations, or write-offs from the securities portfolio, with debit to the Cash and cash equivalents accounts and, in case of losses, debiting the expense account Financial assets and liabilities negotiable for the difference between the selling price and the price at which it was recorded at that time.
In the case of investments in foreign currency, this account will be debited or credited by the exchange rate between the previous value and the current exchange rate, charged or credited to the income statement accounts in exchange expense, in case of loss or in case of gain.

ACCOUNT 218 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECT ON RESULTS DESCRIPTION:
This item incorporates the value of financial liability items classified from initial recognition at their fair value with effect on results. Classification in this item is subject to the ease of obtaining prices for these liabilities within an active market or to the existence of a valuation methodology developed by an authorized entity, which may be adequate to assign a fair value to such liabilities. The entity will not reclassify a financial instrument into this category while it is in its possession or continues to be issued, nor will it remove any classified in this way to take it to a different category.

SUB-ACCOUNT 2180 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECT ON RESULTS

DETAIL 2180000 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECT ON RESULTS

ACCOUNT 219 HEDGE FINANCIAL DERIVATIVE INSTRUMENTS DESCRIPTION:
This grouping will include financial derivative instruments designated as hedges of specifically identified risks that have an impact on the income statement as a consequence of variations in the fair value or in the cash flow of one or several specific elements or in a net investment in foreign currency, referred to as hedged items. These accounts will be affected when, as a result of fair value adjustments, they adopt a creditor nature. If fair value hedge meets the criteria to be considered as such, it will be accounted for as follows: a) The gain or loss arising from the remeasurement of the hedging instrument will be recognized in results at the time it is established. b) The gain or loss that arises on the hedged item that is attributable to the hedged risk will adjust the recorded value of the hedged item and will be recognized in results at the time it is established. The recognition of the loss or gain attributable to the hedged risk in the year's result will also apply if the hedged item is an asset available for sale.

SUB-ACCOUNT 2190 HEDGE FINANCIAL DERIVATIVE INSTRUMENTS

DETAIL 2190000 FAIR VALUE HEDGE

DETAIL 2190010 CASH FLOW HEDGE

DETAIL 2190020 NET INVESTMENT IN FOREIGN CURRENCY HEDGE

CHARGES:

It will be debited for downward fluctuations in fair value with respect to the initial or previously measured value, crediting the income statement account within the income accounts with the difference between the previous measurement and the current fair value.
These amounts, once results are regularized at the end of the fiscal year, will be part of the Equity account as Provision for investments and liabilities held for trading.
It will be debited for sales, or write-offs from the securities portfolio, with credit to the Treasury accounts and, in case of gains, crediting the account in case of losses debiting the expense account "Provision for
the price at which it was recorded at that time.
It will be debited for downward fluctuations in fair value with respect to the initial or previously measured value, crediting the difference between the previous measurement and the current fair value, in the following accounts: For the ineffective part of the hedge. These amounts, once results are regularized at the end of the fiscal year, will form part of the Equity account
For sales, or write-offs from the securities portfolio, with credit to the Treasury accounts and, in case of gains, crediting the account of
fair value of activ or ineffective, and, in case of losses debiting the Equity account difference between the selling price and the price at which it was recorded at that time.

CREDITS:

It will be credited for upward fluctuations in fair value with respect to the initial or previously measured value, debiting the income statement account within the expense accounts with the difference between the fair value and said previous measurement,
For upward fluctuations in fair value with respect to the initial or previously measured value, debiting the difference between the fair value and
Cash Flow Hedge
Hedge of Net Investment in Foreign Currency.

ITEM 22 NON-CURRENT LIABILITY
DESCRIPTION:
Represents the set of obligations, borne by Stock Exchanges, whose maturity occurs at more than one year term. Annually, the current portion of the Long-term Liability must be transferred to current liability. The following accounts and sub-accounts correspond to this item:

ACCOUNT 220 LONG-TERM BANK LOANS
DESCRIPTION:
Comprises financing obtained, including debts arising from long-term financing, contracted with local and foreign banking and financial institutions, under the modality of direct credits and credit lines.

SUB-ACCOUNT 2200 OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DESCRIPTION:
This account records long-term obligations with country banks, under the forms referred to in the item description.

DETAIL 2200000 DEBTS FROM LOANS

DETAIL 2200010 OTHER LONG-TERM OBLIGATIONS

SUB-ACCOUNT 2201 OBLIGATIONS WITH FOREIGN BANKS AND FINANCIALS DESCRIPTION:
This account records long-term obligations with foreign banks and financials, under the forms referred to in the item description.

DETAIL 2201000 DEBTS FROM LOANS

DETAIL 2201010 OTHER LONG-TERM OBLIGATIONS

CHARGES:

For the annual transfer, of the current maturity of obligations to current liability.

CREDITS:

For taking out loans or other obligations for a term greater than one year.

ACCOUNT 221 OTHER LONG-TERM LOANS
DESCRIPTION:
Comprises financing obtained, including debts arising from long-term financing, contracted with non-banking entities.

SUB-ACCOUNT 2210 OTHER LONG-TERM LOANS

DETAIL 2210000 DEBTS FROM LOANS

DETAIL 2210010 OTHER LONG-TERM OBLIGATIONS

CHARGES:

For the annual transfer, of the current maturity of obligations to current liability.
For loan adjustments.

CREDITS:

For taking out loans or other obligations for a term greater than one year.

ACCOUNT 222 LONG-TERM OBLIGATIONS WITH RELATED COMPANIES DESCRIPTION:
This account records long-term obligations with related companies, under the forms referred to in the item description.

SUB-ACCOUNT 2220 LONG-TERM OBLIGATIONS WITH OTHER RELATED COMPANIES

DETAIL 2220000 LONG-TERM LOANS

DETAIL 2220010 OTHER LONG-TERM OBLIGATIONS

CHARGES:

For the annual transfer, of the current maturity of obligations to current liability.

CREDITS:

For loan adjustments.
For taking out loans or other obligations for a term greater than one year, with related companies.

ACCOUNT 223 DEFERRED INCOME TAX
DESCRIPTION:
Represents temporary differences between the tax assessed in accordance with the Income Tax Law and the profit determined in accordance with International Financial Reporting Standards.

SUB-ACCOUNT 2230 DEFERRED INCOME TAX

DETAIL 2230000 DEFERRED INCOME TAX

CHARGES:

For the elimination of temporary differences between the tax paid and the accounting tax.

CREDITS:

For the creation of temporary differences between the tax paid and the

accounting tax.

ACCOUNT 224 DEFERRED INCOME
DESCRIPTION:
This account records income that has been received by the entity but not yet earned.

SUB-ACCOUNT 2240 DEFERRED INCOME FROM SERVICES

DETAIL 2240000 INCOME FROM OPERATIONAL SERVICES

SUB-ACCOUNT 2241 DEFERRED INCOME FROM OTHER OPERATIONS

DETAIL 2241000 DEFERRED INCOME FROM OTHER OPERATIONS

DETAIL 2241010 OTHER DEFERRED INCOME

CHARGES:

For the application to results of income earned in the accounting period.

CREDITS:

For the recording of unearned income.

ACCOUNT 225 OBLIGATIONS UNDER FINANCIAL LEASE DESCRIPTION:
Represents future payments that the company will incur for financial leases.

SUB-ACCOUNT 2250 OBLIGATIONS UNDER FINANCIAL LEASE

DETAIL 2250000 REAL ESTATE TAKEN IN FINANCIAL LEASE

DETAIL 2250010 FURNITURE AND OFFICE EQUIPMENT TAKEN IN FINANCIAL LEASE

DETAIL 2250020 TRANSPORT EQUIPMENT TAKEN IN FINANCIAL LEASE

DETAIL 2250030 OTHER GOODS TAKEN IN FINANCIAL LEASE

CHARGES:

For the payment of the financial lease.

CREDITS:

For the signing of financial lease contracts, in which ownership of the asset is substantially transferred.

ACCOUNT 226 ESTIMATE FOR LABOR OBLIGATIONS
DESCRIPTION:
This account records provisions for labor obligations whose payment or settlement will be made in the current or following fiscal years.

SUB-ACCOUNT 2260 ESTIMATE FOR LABOR OBLIGATIONS

DETAIL 2260000 ESTIMATE FOR LABOR OBLIGATIONS

CHARGES:

For the decrease in provisions at the end of the accounting period.

CREDITS:

For the constitution of the provisions corresponding to the fiscal year for social benefits and labor obligations. In accordance with the company's labor policy.

ACCOUNT 227 MINORITY INTEREST

SUB-ACCOUNT 2270 MINORITY INTEREST

DETAIL 2270000 MINORITY INTEREST

SECTION III
ACCOUNTING APPLICATIONS MANUAL OF EQUITY
ELEMENT 3 EQUITY
DESCRIPTION:
Represents the owners' participation in the entity's assets. Its amount is determined by the difference between assets and liabilities. It comprises the accumulation of shareholders' contributions, including capitalizations of profits, surpluses, and others, of a permanent nature, represented by nominal shares duly subscribed; as well as capital reserves, revaluation, and accumulated results.

ITEM 31 CAPITAL
DESCRIPTION:
Capital is represented by paid-in capital and subscribed capital, deducting from the latter subscriptions pending integration, as well as contributions from other institutions under the modality of donations. The following accounts and sub-accounts correspond to this item:

ACCOUNT 310 SHARE CAPITAL
DESCRIPTION:
Share capital is represented by paid-in capital and subscribed capital, deducting from the latter subscriptions pending integration. Paid-in capital constitutes the accumulation of shareholders' contributions, including capitalizations of profits, surpluses, and others, of a permanent nature, represented by nominal shares duly subscribed.

SUB-ACCOUNT 3100 MINIMUM SUBSCRIBED PAID-IN CAPITAL

DETAIL 3100000 MINIMUM SUBSCRIBED PAID-IN CAPITAL DESCRIPTION:
This sub-account records shares subscribed by shareholders for the minimum capital.

SUB-ACCOUNT 3101 VARIABLE SUBSCRIBED CAPITAL

DETAIL 3101000 VARIABLE SUBSCRIBED CAPITAL PAID

DETAIL 3101010 VARIABLE SUBSCRIBED CAPITAL UNPAID DESCRIPTION:
This sub-account records shares subscribed by shareholders for the variable capital.

SUB-ACCOUNT 3102 TREASURY SHARES

DETAIL 3102000 TREASURY SHARES

ACCOUNT 311 ADDITIONAL CAPITAL
DESCRIPTION:
Comprises donations and other similar contributions in favor of the entity.

SUB-ACCOUNT 3110 DONATIONS

DETAIL 3110000 DONATIONS

CHARGES:

For the capitalizations of donations.
For the amounts of Capital subscriptions.
For the reduction of Capital duly authorized.

CREDITS:

For the amount of initial subscribed Capital and subsequent contributions.
For payments made of subscribed Capital.
For the capitalization of profits.
For the capitalization of reserves.
For the capitalization of obligations and others.
For received donations.

ITEM 32 CAPITAL RESERVES

DESCRIPTION:
Comprises legal and mandatory reserves as well as voluntary ones constituted with deductions from accumulated profits for specific purposes, as well as released shares received from other companies by capitalization of revaluation.

The following accounts and sub-accounts correspond to this item:

ACCOUNT 320 CAPITAL RESERVES
DESCRIPTION:
This account records the constitution of the legal reserve, through deductions from profits in accordance with what is established by legal provisions and other reserves.

SUB-ACCOUNT 3200 LEGAL RESERVE

DETAIL 3200000 LEGAL RESERVE

SUB-ACCOUNT 3201 SHARE SALE PREMIUM

DETAIL 3201000 SHARE SALE PREMIUM

CHARGES:

For the capitalization of the legal reserve.
For the use, as stipulated by the Commercial Code.

CREDITS:

For 7% of profits before taxes.
For the premium in excess of the nominal value in the sale of shares.

ACCOUNT 321 OTHER MANDATORY RESERVES
DESCRIPTION:
This account records the constitution of reserves through deductions from accumulated profits in accordance with what is established in the statutes or other provisions. It includes the amounts of increases, of participations in entities in which the entity exercises control or significant influence, by revaluation.

SUB-ACCOUNT 3210 STATUTORY RESERVES

DETAIL 3210000 STATUTORY RESERVES

SUB-ACCOUNT 3211 RESERVES BY OTHER PROVISIONS

DETAIL 3211000 RESERVES BY OTHER PROVISIONS

HEADS:

For the capitalization of the reserve or its use.
CREDITS:
For the segregation made from profits, in the amount established by
the agreement and/or statute.
ACCOUNT 322 VOLUNTARY RESERVES
DESCRIPTION:
This account records the establishment of reserves through deductions from accumulated profits in accordance with what is established in board of directors' agreements or general assembly of partners.

SUB-ACCOUNT 3220 VOLUNTARY RESERVES
DETAIL 3220000 VOLUNTARY RESERVES

HEADS:

For the capitalization of the reserve or its use.
CREDITS:
For the segregation made from profits, in the amount established by
the agreement.

ITEM 33 REVALUATIONS
DESCRIPTION:
It comprises the net higher value assigned to Property, plant and equipment, Investment Properties of the entity, determined as a consequence of the revaluation, in accordance with the provisions of the Law and the standards issued by the Central Bank of Reserve through its Standards Committee.

The following accounts and sub-accounts correspond to this item:

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 ACCOUNT 330 REVALUATIONS OF REAL ESTATE DESCRIPTION:
This account records the net result of the revaluation of real estate assets of the entity, determined in accordance with the legal provisions referred to in the item description.

SUB-ACCOUNT 3300 REVALUATIONS OF REAL ESTATE
DETAIL 3300000 REVALUATIONS OF REAL ESTATE

HEADS:

For the capitalization of revalued values.
For the realization of revaluations, through the sale of the real estate that originated it.
CREDITS:
For the difference between the historical cost and the real value of the real estate,
determined through technical appraisal and prior authorization of the Superintendence of the Financial System.

ACCOUNT 331 REVALUATIONS OF MOVABLE PROPERTY
DESCRIPTION:
This account records the net result of the revaluation of movable assets of the entity, determined in accordance with the legal provisions referred to in the item description.

SUB-ACCOUNT 3310 REVALUATIONS OF MOVABLE PROPERTY DETAIL 3310000 REVALUATIONS OF MOVABLE PROPERTY

HEADS:

For the capitalization of revalued values.
For the realization of revaluations, through the sale of the movable property that originated
it.
CREDITS:
For the difference between the historical cost and the real value of the movable property, determined
through technical appraisal and prior authorization of the Superintendence of the

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 Financial System. ACCOUNT 332 REVALUATIONS OF INVESTMENTS DESCRIPTION:
This account records the net result of the revaluation of investments held to maturity.

SUB-ACCOUNT 3320 REVALUATIONS OF INVESTMENTS
DETAIL 3320000 REVALUATIONS OF INVESTMENTS
SUB-ACCOUNT 3321 FINANCIAL ASSETS AVAILABLE FOR SALE DETAIL 3321000 FINANCIAL ASSETS AVAILABLE FOR SALE SUB-ACCOUNT 3322 CASH FLOW HEDGE DETAIL 3322000 CASH FLOW HEDGE SUB-ACCOUNT 3323 NET INVESTMENT HEDGE IN FOREIGN CURRENCY DETAIL 3323000 NET INVESTMENT HEDGE IN FOREIGN CURRENCY

HEADS:

For the recording of the loss that has arisen from a change in the fair
value corresponding to an investment available for sale.
For the realization of revaluations, through the sale of the investment that originated it.
For the devaluations crediting the account of the
For the downward fluctuations in fair value with respect to the initial or the
measured previously, crediting the difference between the previous measurement and the current fair value CREDITS:
For the recording of the gain that has arisen from a change in the fair
value corresponding to an investment available for sale.
For the amount of revaluations, with debit to the account of the Asset
.
For the upward fluctuations in fair value with respect to the initial or the
measured previously, debiting the difference between the fair value and said previous measurement.

For the upward fluctuations in fair value with respect to the initial or the
measured previously, debiting the difference between the fair value and said previous measurement.

ACCOUNT 333 REVALUATIONS OF LONG-TERM ASSETS
HELD FOR SALE
DESCRIPTION:
This account includes the amount of income and expenses that have been recognized directly in equity and refer to long-term assets and liabilities classified as held for sale.

SUB-ACCOUNT 3330 REVALUATIONS OF LONG-TERM ASSETS HELD FOR SALE DETAIL 3330000 REVALUATIONS OF LONG-TERM ASSETS HELD FOR SALE HEADS:

For the recognition of losses incurred due to devaluations with
For the disposal of the asset to which it refers crediting the asset account
CREDITS:
For the recognition of income earned from revaluations.

ITEM 34 RESULTS
DESCRIPTION:
It comprises accumulated results up to the reporting period that have not been distributed or applied. It includes undistributed profits and/or accumulated losses and those of the current period.

The following accounts and sub-accounts correspond to this item:
ACCOUNT 340 ACCUMULATED RESULTS OF PRIOR
PERIODS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 DESCRIPTION:
It comprises accumulated results up to the reporting period that have not been distributed or applied. It includes undistributed profits and/or accumulated losses.

SUB-ACCOUNT 3400 ACCUMULATED PROFIT OF PRIOR PERIODS DETAIL 3400000 PROFIT TO BE APPLIED SUB-ACCOUNT 3401 ACCUMULATED LOSS OF PRIOR PERIODS DETAIL 3401000 ACCUMULATED LOSS OF PRIOR PERIODS

HEADS:

For
For its application to reserve accounts and/or dividends payable that
proceed.
For the application of accumulated profits.
For the losses of the period incorporated at the beginning of the following period.
CREDITS:
For the positive results of the period debiting the Equity account
It is credited when said non-distributable profits pass to the category
of distributable.
For the profits of the period incorporated at the beginning of the following period.
For the reduction of the accumulated loss.

ACCOUNT 341 RESULTS OF THE CURRENT PERIOD
DESCRIPTION:
It comprises the result obtained by the entity at the end of the accounting period or at the end of the fiscal year, which arises from the statement of earnings and losses, determined by the accumulation of the debit and credit balances of the accounts that make up expenses and income respectively. SUB-ACCOUNT 3410 PROFIT OF THE PERIOD DETAIL 3410000 PROFIT OF THE PERIOD SUB-ACCOUNT 3411 LOSS OF THE PERIOD DETAIL 3411000 LOSS OF THE PERIOD

For the loss of the period that arises from the Statement of Earnings and Losses.
For the transfer of the profit of the period to accumulated results at the beginning
of the following period.
CREDITS:
For the transfer of the losses of the period to accumulated results at the
beginning of the following period.
For the profit of the period that arises from the statement of earnings and losses.

ITEM 35 RESTRICTED EQUITY
DESCRIPTION:
This item collects non-distributable profits different from those recorded in the headings mentioned below.

The following accounts and sub-accounts correspond to this item:
ACCOUNT 350 RESTRICTED EQUITY
SUB-ACCOUNT 3500 RESTRICTED EQUITY
DETAIL 3500000 NON-DISTRIBUTABLE PROFITS
DETAIL 3500010 DONATIONS
DETAIL 3500020 INVESTMENTS HELD FOR TRADING
DETAIL 3500030 ACCRUED INCOME NOT RECEIVED
DETAIL 3500040 OTHERS

HEADS:

When it is considered distributable crediting the account of profits of
prior periods.
When the asset to which this affects is disposed of or written off.
It will be debited as the assets to which it was affected are realized
It will be debited when the periodic control of accounts receivable is carried out with
CREDITS:
For the amount that the entity considers non-distributable, debiting the account of
profits of prior periods.

For the amount of the donation, with debit to the asset account that
corresponds according to the nature of the donation received, whether cash or other accounts of fixed assets in the case of tangible assets.
It will be credited at the end of the period for the previously mentioned balance
that results as a creditor, from the accounts mentioned.
It will be credited for the retention of profits, with debit to the account of

ITEM 36 SHARE-BASED PAYMENT OPTIONS
DESCRIPTION:
This item includes transactions originated by operations in which the entity acquires goods or services, with share-based payments, which will be settled by the delivery of equity instruments or by the option to settle them either in cash or by the issuance of equity instruments. In transactions with share-based payments settled through equity instruments, the entity will value the goods or services received, as well as the corresponding increase in equity, directly at the fair value of the goods or services received, unless such value cannot be measured reliably. The following accounts and sub-accounts correspond to this item:
ACCOUNT 360 SHARE-BASED PAYMENT OPTIONS
SUB-ACCOUNT 3600 SHARE-BASED PAYMENT OPTIONS
DETAIL 3600000 SHARE-BASED PAYMENT OPTIONS

CREDITS:

For the fair value of the goods or services, debiting in the following
accounts: When it comes to employee benefits, it will debit the acquisition of a good or asset, it will debit the corresponding asset account. When it comes to contracting a service, it will debit the results account within the expense account that corresponds according to the contracted service.
In transactions with share-based payments in which the terms
of the agreement provide the bank or the other party with the option for the entity to settle the transaction in cash (or other assets) or by the issuance of equity instruments, the entity will account for that transaction, or its components, as a share-based payment transaction to be settled in cash if, and to the extent that, the entity has incurred a liability to settle the cash or other assets, or as a transaction

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 with share-based payments to be settled with equity instruments if, and to the extent that, no liability has been incurred.

SECTION IV
ACCOUNTING APPLICATION MANUAL FOR EXPENSES
ELEMENT 4 EXPENSES
DESCRIPTION:
Expenses are recognized in the Statement of Results when a decrease in future economic benefits arises, related to an increase in a liability, which can be measured on reliable bases. An expense is recognized immediately in the statement of results when the expenditure will not produce future economic benefits, or when the benefits do not qualify or cease to qualify, for recognition in the balance sheet as an asset. It groups the accounts that accumulate operational expenses, financial expenses, as well as provisions for uncollectibility and depreciation of investments, depreciation and depreciation of property, plant and equipment and amortization of expenses, personnel and administrative expenses, and extraordinary expenses, incurred by the entity during the period, which will be recorded as they are incurred or occur, regardless of the date and form of payment. ITEM 41 OPERATING EXPENSES The following accounts and sub-accounts correspond to this item:
ACCOUNT 410 OPERATING EXPENSES FOR BROKERAGE AND CUSTODY AND DEPOSIT SERVICES DESCRIPTION:
This account records expenses incurred, related to brokerage operations and custody services provided by the entity. SUB-ACCOUNT 4100 BROKERAGE EXPENSES AND CUSTODY SERVICES DETAIL 4100000 ANALYSIS FOR REGISTRATION OF ISSUERS AND ISSUANCES

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 DETAIL 4100010 RENTAL OF SAFETY BOXES DETAIL 4100020 RENTAL OF SECURITY SERVICES FOR TRANSPORTS DETAIL 4100030 OTHER COSTS FOR CUSTODY SERVICES SUB-ACCOUNT 4101 OPERATING EXPENSES FOR DEPOSIT SERVICES DETAIL 4101000 EXPENSES FOR DEPOSIT SERVICES DETAIL 4101090 OTHER EXPENSES FOR DEPOSIT SERVICES SUB-ACCOUNT 4102 OPERATING EXPENSES FOR COLLECTION SERVICES DETAIL 4102000 EXPENSES FOR COLLECTION SERVICES DETAIL 4102010 EXPENSES FOR COLLECTION SERVICES OF YIELDS SUB-ACCOUNT 4103 EXPENSES FOR INSURANCE FOR CUSTODY SERVICES DETAIL 4103000 INSURANCE ON MONEY AND SECURITIES DETAIL 4103010 INSURANCE FOR PROPERTY, PLANT AND EQUIPMENT ASSETS DETAIL 4103020 INSURANCE FOR DISHONESTY DETAIL 4103090 OTHER INSURANCES SUB-ACCOUNT 4104 EXPENSES FOR SOFTWARE AND ELECTRONIC SERVICES DETAIL 4104000 SOFTWARE MAINTENANCE DETAIL 4104010 APPLICATION DEVELOPMENT DETAIL 4104020 PATENTS DETAIL 4104030 TECHNICAL SUPPORT DETAIL 4104040 COMMUNICATION SERVICES DETAIL 4104090 OTHER EXPENSES FOR ELECTRONIC SERVICES SUB-ACCOUNT 4105 OTHER OPERATING EXPENSES FOR CUSTODY AND ADMINISTRATION SERVICES DETAIL 4105000 EXPENSES FOR CORRESPONDENCY COMMISSIONS DETAIL 4105010 EXPENSES FOR TRANSFER COMMISSIONS DETAIL 4105020 EXPENSES FOR OTHER SERVICES DETAIL 4105030 OPERATING EXPENSES VARIOUS FOR CUSTODY AND ADMINISTRATION SERVICES

For the payment of various management expenses related to the segment of
operations for services provided by the entity.
For the estimates of various expenses incurred in the period,
related to the operations and activities carried out by the entity. CREDITS:
For the adjustments of the accounting period.
For settlement of accounts.
ACCOUNT 411 GENERAL ADMINISTRATIVE AND PERSONNEL EXPENSES DESCRIPTION:
This account records management expenses incurred, related to the operations, arising from expenditures associated with human resources and the consumption of entity services. SUB-ACCOUNT 4110 PERSONNEL EXPENSES DETAIL 4110000 SALARIES AND WAGES OF PERSONNEL DETAIL 4110010 COMMISSIONS DETAIL 4110020 OVERTIME DETAIL 4110030 CHRISTMAS BONUSES AND BONUSES DETAIL 4110040 VACATIONS DETAIL 4110050 UNIFORMS DETAIL 4110060 TRAINING DETAIL 4110070 SOCIAL BENEFITS DETAIL 4110080 INSURANCE FOR PERSONNEL DETAIL 4110090 INDEMNITIES DETAIL 4110100 SOCIAL BENEFITS DETAIL 4110110 LABOR OBLIGATIONS DETAIL 4110120 OTHER PERSONNEL BENEFITS SUB-ACCOUNT 4111 BOARD AND SENIOR MANAGEMENT EXPENSES DETAIL 4111000 PER DIEMS DETAIL 4111010 REMUNERATIONS AND SALARIES

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 DETAIL 4111020 ENTERTAINMENT AND REPRESENTATIONS DETAIL 4111030 OTHER BOARD EXPENSES DETAIL 4111040 OVERTIME DETAIL 4111050 CHRISTMAS BONUSES AND BONUSES DETAIL 4111060 VACATIONS DETAIL 4111070 TRAINING DETAIL 4111080 SOCIAL BENEFITS DETAIL 4111090 LIFE INSURANCE DETAIL 4111100 INDEMNITIES DETAIL 4111110 SOCIAL BENEFITS DETAIL 4111120 LABOR OBLIGATIONS DETAIL 4111130 OTHER PERSONNEL BENEFITS SUB-ACCOUNT 4112 EXPENSES FOR SERVICES RECEIVED FROM THIRD PARTIES DETAIL 4112000 SURVEILLANCE AND PROTECTION SERVICES DETAIL 4112010 TRANSPORT SERVICES DETAIL 4112020 COMMUNICATION SERVICES DETAIL 4112030 SECURITIES CUSTODY SERVICES DETAIL 4112040 IT SERVICES DETAIL 4112050 PROFESSIONAL FEES DETAIL 4112060 PRINTING SERVICES DETAIL 4112070 ELECTRICITY AND WATER SERVICES DETAIL 4112080 EXTERNAL AUDIT DETAIL 4112090 ADVERTISING SERVICES DETAIL 4112100 CLEANING AND FUMIGATION SERVICES DETAIL 4112110 OFFICE MAINTENANCE SERVICES DETAIL 4112120 VEHICLE MAINTENANCE SERVICES DETAIL 4112130 FURNITURE AND EQUIPMENT MAINTENANCE SERVICES DETAIL 4112140 PER DIEMS DETAIL 4112150 SUBSCRIPTIONS DETAIL 4112160 FUELS AND LUBRICANTS DETAIL 4112170 CERTIFICATIONS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 DETAIL 4112180 OTHER EXPENSES FOR SERVICES SUB-ACCOUNT 4113 EXPENSES FOR INSURANCE DETAIL 4113000 INSURANCE ON MONEY AND SECURITIES DETAIL 4113010 INSURANCE FOR PROPERTY, PLANT AND EQUIPMENT ASSETS DETAIL 4113020 INSURANCE FOR DISHONESTY DETAIL 4113030 OTHER INSURANCES SUB-ACCOUNT 4114 TAXES AND CONTRIBUTIONS DETAIL 4114000 MUNICIPAL TAXES DETAIL 4114010 CONTRIBUTIONS FOR OVERSIGHT BY THE SUPERINTENDENCE OF THE FINANCIAL SYSTEM DETAIL 4114020 OTHER TAXES AND CONTRIBUTIONS DETAIL 4114030 SPECIAL CONTRIBUTION FOR SECURITY CITIZENSHIP AND COEXISTENCE SUB-ACCOUNT 4115 VARIOUS EXPENSES DETAIL 4115000 RENTAL OF GOODS DETAIL 4115010 LEASE OF ASSETS FOR USE DETAIL 4115020 STATIONERY AND OFFICE SUPPLIES DETAIL 4115030 MATERIALS AND CLEANING SUPPLIES DETAIL 4115040 FINES AND SANCTIONS DETAIL 4115050 OTHER VARIOUS EXPENSES HEADS:

For the gross amount of remuneration in favor of personnel and for the amount
total of contributions accrued on behalf of the company.
For the estimates of expenses incurred in the accounting period.
For the amount of expenses for the various concepts incurred by the
board.
CREDITS:
For the adjustments of the accounting period.
For settlement of accounts.
ACCOUNT 412 EXPENSES FOR DEPRECIATION, AMORTIZATION AND IMPAIRMENT FOR CURRENT OPERATIONS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 DESCRIPTION:
It comprises charges for depreciation and impairment of Property, plant and equipment, and Investment Properties, as well as the amortization of their intangible assets determined by the entity at the end of each accounting period. SUB-ACCOUNT 4120 DEPRECIATION OF REAL ESTATE DETAIL 4120000 DEPRECIATION OF BUILDINGS DETAIL 4120010 DEPRECIATION OF INSTALLATIONS DETAIL 4120020 DEPRECIATION OF OTHER REAL ESTATE DETAIL 4120030 DEPRECIATION OF ASSETS TAKEN UNDER FINANCIAL LEASE DETAIL 4120040 DEPRECIATION OF INVESTMENT PROPERTIES DETAIL 4120050 DEPRECIATION OF IMPROVEMENTS IN REAL ESTATE SUB-ACCOUNT 4121 DEPRECIATION OF MOVABLE PROPERTY DETAIL 4121000 DEPRECIATION OF FURNITURE AND EQUIPMENT DETAIL 4121010 DEPRECIATION OF VEHICLES DETAIL 4121020 DEPRECIATION OF OTHER ASSETS FOR DIVERSE USE DETAIL 4121030 DEPRECIATION OF ASSETS TAKEN UNDER FINANCIAL LEASE DETAIL 4121040 DEPRECIATION OF SECURITY EQUIPMENT DETAIL 4121050 DEPRECIATION OF COMMUNICATIONS EQUIPMENT DETAIL 4121060 DEPRECIATION OF IMPROVEMENTS IN MOVABLE PROPERTY SUB-ACCOUNT 4122 AMORTIZATION OF INTANGIBLE ASSETS DETAIL 4122000 AMORTIZATION OF LICENSES AND CONCESSIONS DETAIL 4122010 AMORTIZATION OF COMPUTER PROGRAMS DETAIL 4122020 AMORTIZATION OF FRANCHISES DETAIL 4122030 AMORTIZATION OF WEBSITES DETAIL 4122040 AMORTIZATION OF OTHER INTANGIBLES SUB-ACCOUNT 4123 IMPAIRMENT LOSSES OF ASSETS DETAIL 4123000 IMPAIRMENT OF BUILDINGS DETAIL 4123010 IMPAIRMENT OF INSTALLATIONS DETAIL 4123020 IMPAIRMENT OF OTHER REAL ESTATE DETAIL 4123030 IMPAIRMENT OF FURNITURE AND EQUIPMENT

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 DETAIL 4123040 IMPAIRMENT OF VEHICLES DETAIL 4123050 IMPAIRMENT OF OTHER ASSETS FOR DIVERSE USE DETAIL 4123060 IMPAIRMENT OF ASSETS TAKEN UNDER FINANCIAL LEASE DETAIL 4123070 IMPAIRMENT OF LICENSES AND CONCESSIONS DETAIL 4123080 IMPAIRMENT OF COMPUTER PROGRAMS DETAIL 4123090 IMPAIRMENT OF FRANCHISES DETAIL 4123100 IMPAIRMENT OF WEBSITES DETAIL 4123110 IMPAIRMENT OF OTHER INTANGIBLES DETAIL 4123120 IMPAIRMENT OF INVESTMENT PROPERTIES HEADS:

For the depreciation, amortization and impairment determined according to the
accounting policy defined.
CREDITS:
For the external and adjustments of the accounting period.
ACCOUNT 413 DEPRECIATION OF LONG-TERM ASSETS
HELD FOR SALE
DESCRIPTION:
It represents the amount of value loss of Long-term assets held for sale, which are maintained in subsidiaries, associates, joint ventures, assets in discontinuation, etc. SUB-ACCOUNT 4130 DEPRECIATION OF LONG-TERM ASSETS HELD FOR SALE DETAIL 4130000 INVESTMENTS IN SUBSIDIARIES DETAIL 4130010 INVESTMENTS IN ASSOCIATES DETAIL 4130020 INVESTMENTS IN JOINT VENTURES DETAIL 4130030 ASSETS IN DISCONTINUATION DETAIL 4130040 PROPERTY, PLANT AND EQUIPMENT DETAIL 4130050 INTANGIBLE ASSETS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES
Approval: 12/19/2024
Validity: 01/03/2025

DETAIL 4130060 ASSETS RECEIVED UNDER FINANCIAL LEASE

DETAIL 4130070 ASSETS RECEIVED IN PAYMENT OR ADJUDICATED

CHARGES:

With the value of losses from the devaluation of these assets, at the close of each accounting period.
For losses from the devaluation of these assets, at the close of each accounting period.

CREDITS:

For adjustments specific to the accounting period.

ITEM 42 FINANCIAL EXPENSES

DESCRIPTION:
Comprises expenses incurred during the period arising from financing obtained from financial institutions, those originating from financing via repurchase agreements; as well as expenses arising from interest on accounts and documents payable and various financial expenses payable, recorded regardless of the date and method of payment. It includes the corresponding accounts for the control of inter-office financial expenses.

The following accounts and sub-accounts correspond to this item:

ACCOUNT 420 EXPENSES FROM OPERATIONS FOR FOREIGN CURRENCY EXCHANGE

DESCRIPTION:
This account records expenses incurred, related to foreign currency exchange service operations provided by the entity in favor of third parties.

SUB-ACCOUNT 4200 EXPENSES FROM FOREIGN CURRENCY EXCHANGE OPERATIONS

DETAIL 4200000 EXPENSES FROM FOREIGN CURRENCY EXCHANGE OPERATIONS

DETAIL 4200010 EXCHANGE DIFFERENCE

DETAIL 4200020 DIFFERENCE IN THE PURCHASE AND SALE OF FOREIGN CURRENCY

CHARGES:

For exchange losses and in the purchase and sale of foreign currency.

CREDITS:

For external and adjustments specific to the accounting period.

ACCOUNT 421 EXPENSES FROM OPERATIONS FOR OWN INVESTMENTS

DESCRIPTION:
This account records expenses incurred related to the entity's own investment operations, such as interest, commissions, etc.

SUB-ACCOUNT 4210 EXPENSES FROM INVESTMENTS IN SECURITIES

DETAIL 4210000 EXPENSES FROM INVESTMENTS HELD FOR TRADING

DETAIL 4210010 EXPENSES FROM INVESTMENTS HELD TO MATURITY

DETAIL 4210020 EXPENSES FROM INVESTMENTS AVAILABLE FOR SALE

SUB-ACCOUNT 4211 EXPENSES FROM INVESTMENTS IN REPURCHASE AGREEMENTS

DETAIL 4211000 EXPENSES FROM INVESTMENTS IN REPURCHASE AGREEMENTS

SUB-ACCOUNT 4212 EXPENSES FROM INVESTMENTS IN PORTFOLIO MANAGEMENT

DETAIL 4212000 COMMISSIONS

DETAIL 4212010 OTHERS

CHARGES:

For payments of various expenses related to the own investments segment.

CREDITS:

For external and adjustments specific to the accounting period.

ACCOUNT 422 EXPENSES FROM OBLIGATIONS WITH FINANCIAL INSTITUTIONS

DESCRIPTION:
This account records financial expenses related to financing obtained to develop investment activities.

SUB-ACCOUNT 4220 INTEREST EXPENSES

DETAIL 4220000 EXPENSES FROM OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS

DETAIL 4220010 EXPENSES FROM OVERDRAFTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS

DETAIL 4220020 EXPENSES FROM LOAN DEBTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS

DETAIL 4220030 EXPENSES FROM OTHER OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS

DETAIL 4220040 EXPENSES FROM OBLIGATIONS WITH FOREIGN BANKS AND FINANCIAL INSTITUTIONS

DETAIL 4220050 EXPENSES FROM OVERDRAFTS WITH FOREIGN BANKS AND FINANCIAL INSTITUTIONS

DETAIL 4220060 EXPENSES FROM LOAN DEBTS WITH FOREIGN BANKS AND FINANCIAL INSTITUTIONS

DETAIL 4220070 EXPENSES FROM OTHER OBLIGATIONS WITH FOREIGN BANKS AND FINANCIAL INSTITUTIONS

DETAIL 4220080 EXPENSES FROM INTEREST ON LOANS WITH NON-FINANCIAL ENTITIES

SUB-ACCOUNT 4221 OTHER EXPENSES WITH FINANCIAL INSTITUTIONS

DETAIL 4221000 EXPENSES FROM FUND TRANSFERS

DETAIL 4221010 EXPENSES FROM CHECK CERTIFICATION

DETAIL 4221020 EXPENSES FROM COMMISSIONS

DETAIL 4221030 OTHER EXPENSES

CHARGES:

For interest, commissions, and expenses from financing and overdrafts.
For expenses from credit lines.
For expenses from contracted guarantees.

CREDITS:

For external and adjustments specific to the accounting period.

ACCOUNT 423 EXPENSES FROM ACCOUNTS AND DOCUMENTS PAYABLE

DESCRIPTION:
This account records financial expenses such as interest related to accounts and documents payable derived from the entity's own activities and service provision.

SUB-ACCOUNT 4230 FINANCIAL EXPENSES FROM STOCK MARKET OPERATIONS

DETAIL 4230000 EXPENSES FROM OBLIGATIONS FOR STOCK MARKET OPERATIONS SERVICES

DETAIL 4230010 EXPENSES FROM OBLIGATIONS FOR TAXES AND CONTRIBUTIONS

DETAIL 4230020 EXPENSES FROM DIVIDENDS AND PARTICIPATIONS

DETAIL 4230030 EXPENSES FROM OTHER ACCOUNTS AND DOCUMENTS PAYABLE

DETAIL 4230040 EXPENSES FROM ACCOUNTS AND DOCUMENTS PAYABLE RELATED

CHARGES:

For interest, commissions, and expenses originating from accounts and documents receivable.

CREDITS:

For external and adjustments specific to the accounting period.

ACCOUNT 424 EXPENSES FROM ASSETS RECEIVED UNDER FINANCIAL LEASE

DESCRIPTION:
This account records financial expenses such as interest derived from obligations from financial lease.

SUB-ACCOUNT 4240 EXPENSES FROM ASSETS RECEIVED UNDER FINANCIAL LEASE

DETAIL 4240000 EXPENSES FROM ASSETS RECEIVED UNDER FINANCIAL LEASE

CHARGES:

For expenses derived from financial lease operations.

CREDITS:

For external and adjustments specific to the accounting period.

ACCOUNT 425 OTHER FINANCIAL EXPENSES

DESCRIPTION:
This account records other financial expenses derived from credit lines, contracted guarantees, exchange difference, difference in the purchase and sale of foreign currency; as well as provisions for contingencies, commitments, and other financial expenses.

SUB-ACCOUNT 4250 EXPENSES FROM CREDITS

DETAIL 4250000 EXPENSES FROM CREDIT LINES

DETAIL 4250010 EXPENSES FROM CONTRACTED GUARANTEES

SUB-ACCOUNT 4251 EXPENSES FROM CONTINGENCIES, COMMITMENTS, AND OTHERS

DETAIL 4251000 PROVISION FOR CONTINGENCIES

DETAIL 4251010 PROVISION FOR COMMITMENTS

DETAIL 4251020 OTHER FINANCIAL EXPENSES

CHARGES:

For expenses from contracted guarantees.
For provisions for contingencies.
For provisions for commitments.

CREDITS:

For external and adjustments specific to the accounting period.

ACCOUNT 426 PROVISIONS FOR UNCOLLECTIBLES AND DEVALUATION OF INVESTMENTS

DESCRIPTION:
Comprises charges for provisions for uncollectibility of accounts and documents receivable, for the devaluation of investments in securities, and the write-off of asset yields.

SUB-ACCOUNT 4260 PROVISION FOR UNCOLLECTIBILITY OF ACCOUNTS AND DOCUMENTS RECEIVABLE

DETAIL 4260000 PROVISION FOR ACCOUNTS AND DOCUMENTS RECEIVABLE

SUB-ACCOUNT 4261 PROVISION FOR DEVALUATION OF INVESTMENTS

DETAIL 4261000 HELD FOR TRADING

DETAIL 4261010 AVAILABLE FOR SALE

SUB-ACCOUNT 4262 PROVISION FOR OTHER ASSETS

DETAIL 4262000 PROVISION FOR OTHER ASSETS

SUB-ACCOUNT 4263 WRITE-OFF OF ASSET YIELDS

DETAIL 4263000 WRITE-OFF OF YIELDS FROM AVAILABLE

DETAIL 4263010 WRITE-OFF OF YIELDS FROM ACCOUNTS AND DOCUMENTS RECEIVABLE

DETAIL 4263020 WRITE-OFF OF YIELDS FROM FINANCIAL INVESTMENTS

SUB-ACCOUNT 4264 ASSET RESTRUCTURING

DETAIL 4264000 FINANCIAL ASSETS AVAILABLE FOR SALE

DETAIL 4264010 FINANCIAL ASSETS HELD TO MATURITY

DETAIL 4264020 FINANCIAL ASSETS HELD FOR TRADING

CHARGES:

For the charge for adjustment of the provision for uncollectibility of accounts and documents receivable at the close of each accounting period.
For the charge for adjustment of the provision for value fluctuation at the close of each accounting period.
For the amount of values whose redemption at maturity cannot be effected.

CREDITS:

For external and period adjustments.

ACCOUNT 427 LOSSES ON SALE OF ASSETS

DESCRIPTION:
This account must represent the value of losses incurred in the sale of securities. The loss must be recorded when it is known, that is, even before the transaction cycle is closed in the case of repurchase agreements and other stock market operations.

SUB-ACCOUNT 4270 LOSSES ON SALE OF ASSETS

DETAIL 4270000 NEGOTIABLE FINANCIAL ASSETS AND LIABILITIES

SUB-ACCOUNT 4270010 FINANCIAL ASSETS AT FAIR VALUE WITH EFFECT ON RESULTS

DETAIL 4270020 FINANCIAL ASSETS AVAILABLE FOR SALE

DETAIL 4270030 FINANCIAL ASSETS HELD TO MATURITY

SUB-ACCOUNT 4270040 REAL ESTATE AND INVESTMENT PROPERTIES

CHARGES:

For the loss produced in the sale, with credit to the corresponding financial asset accounts.

CREDITS:

For external and period adjustments.

ITEM 43 EXTRAORDINARY EXPENSES

DESCRIPTION:
Comprises atypical and exceptional expenses produced by losses from disasters, thefts, robberies, and frauds, as well as in the sale of goods and others, in economic exercises.

The following accounts and sub-accounts correspond to this item:

ACCOUNT 430 EXTRAORDINARY EXPENSES

DESCRIPTION:
Comprises atypical and exceptional expenses produced by losses from disasters, thefts, robberies, and frauds, as well as in the sale of goods and others produced in the accounting period or at the close of the exercise.

SUB-ACCOUNT 4300 EXTRAORDINARY EXPENSES

DETAIL 4300000 LOSSES FROM DISASTERS

DETAIL 4300010 LOSSES FROM THEFTS, ROBBERIES, AND FRAUDS

DETAIL 4300020 LOSSES ON SALE OF GOODS

DETAIL 4300030 OTHER EXTRAORDINARY EXPENSES

CHARGES:

For the amount of extraordinary expenses paid or accrued by the entity.

CREDITS:

For external and period adjustments.

ITEM 44 INCOME TAX

DESCRIPTION:
Comprises the income tax calculated in accordance with the Law in the corresponding accounting period.

The following accounts and sub-accounts correspond to this item:

ACCOUNT 440 INCOME TAX

DESCRIPTION:
This account records charges for income tax in the corresponding accounting period.

SUB-ACCOUNT 4400 INCOME TAX

DETAIL 4400000 INCOME TAX

CHARGES:

For the amount of charges for income tax of the accounting period with credit to the account Advance payment of income tax.
For the amount of charges for income tax of the accounting period with credit to the account Tax credit for income tax.

CREDITS:

For the amount of income tax in the current accounting period or close of the exercise with debit to the account Result of the exercise.

ITEM 45 SPECIAL CONTRIBUTIONS

DESCRIPTION:
Comprises the special contribution calculated in accordance with the Law in the corresponding accounting period.

The following accounts and sub-accounts correspond to this item:

ACCOUNT 450 SPECIAL CONTRIBUTIONS BY LAW

DESCRIPTION:
This account records charges for the special contribution for the citizen security plan in the corresponding accounting period.

SUB-ACCOUNT 4500 SPECIAL CONTRIBUTIONS BY LAW

DETAIL 4500000 SPECIAL CONTRIBUTION FOR LARGE TAXPAYERS FOR THE CITIZEN SECURITY PLAN

CHARGES:

For the amount of charges for the value of the Special Contribution for Large Taxpayers for the Citizen Security Plan of the accounting period.

CREDITS:

For the amount of the contribution in the current accounting period or close of the exercise for the Special Contribution for Large Taxpayers for the Citizen Security Plan.

SECTION V
ACCOUNTING APPLICATION MANUAL OF INCOMES

ELEMENT 5 INCOMES

DESCRIPTION:
Groups the accounts that accumulate operational income, financial income, diverse management incomes; as well as, extraordinary incomes and from previous exercises produced in the exercise, which are recorded as they are realized or incurred, respectively, regardless of the date and method of payment.

In the case of recording incomes contemplated in Article 4 of the Income Tax Law or other exempt from said tax, an auxiliary report must be kept, in which the following will be detailed:

The accrual date of the income.
Voucher number.
The concept for which it has been accrued.
The accrued amount.

This report must be totaled each month to reconcile it with balance sheet figures from the trial balance.

This separation will be made to associate non-taxable incomes with their corresponding expenses in accordance with what is established in Article 32 of the Income Tax Law regulations, second paragraph, and what is established in Article 28, second paragraph of the Income Tax Law.

ITEM 51 OPERATIONAL INCOMES

DESCRIPTION:
Incomes will be recognized in the statement of results when an increase in future economic benefits related to an increase in an asset or a decrease in a liability has been derived and can be measured reasonably.

Comprises incomes originating from operations in own investments resulting from the difference in the purchase and sale of securities, which is determined by deducting from the selling price the direct selling expenses, commissions, and others, and the book value of the investment; the book value is the balance with which investments appear in the respective account, minus the corresponding devaluation provision.

Incomes from yields in the form of interest and dividends will be recorded in the corresponding accounts of the financial income item.

The following accounts and sub-accounts correspond to this item:

ACCOUNT 510 INCOMES FROM STOCK MARKET OPERATIONS AND CLEARING AND SETTLEMENT SERVICES

DESCRIPTION:
This account records incomes originating from clearing and settlement services of operations developed by the entity in stock market operations.

SUB-ACCOUNT 5100 INCOMES FROM STOCK MARKET OPERATIONS AND FROM FINANCIAL SETTLEMENT OF OPERATIONS

DETAIL 5100000 COMMISSIONS FROM OPERATIONS IN PRIMARY MARKET

DETAIL 5100010 COMMISSIONS FROM OPERATIONS IN SECONDARY MARKET

DETAIL 5100020 COMMISSIONS FROM OPERATIONS IN REPURCHASE MARKET

DETAIL 5100030 COMMISSIONS FROM OPERATIONS ABROAD

DETAIL 5100040 COMMISSIONS FROM SETTLEMENT OF OPERATIONS

DETAIL 5100050 OVERDRAFTS

DETAIL 5100060 FINES

DETAIL 5100090 OTHER INCOMES FROM SETTLEMENT OF SECURITIES

SUB-ACCOUNT 5101 INCOMES FROM SECURITIES CLEARING SERVICES IN STOCK MARKET OPERATIONS

DETAIL 5101000 COMMISSIONS FROM SECURITIES CLEARING

DETAIL 5101010 OVERDRAFTS IN SECURITIES

DETAIL 5101020 FINES

DETAIL 5101090 OTHER INCOMES FROM SECURITIES CLEARING SERVICES

CHARGES:

For adjustments at the close of the accounting period.

CREDITS:

For income amounts from clearing and settlement operations of stock market operations such as commissions, penalties, etc.

ACCOUNT 511 INCOMES FROM DEPOSIT, CUSTODY, AND ADMINISTRATION SERVICES TO NON-ISSUERS

DESCRIPTION:
This account records incomes originating from deposit, custody, and administration of securities services, provided to any direct or indirect participant that is not an issuer of securities traded in the Stock Exchange.

SUB-ACCOUNT 5110 INCOMES FROM SECURITIES ACCOUNT SERVICES

DETAIL 5110000 COMMISSIONS FROM EXERCISE OF ECONOMIC AND SECURITIES RIGHTS

DETAIL 5110010 COMMISSIONS FROM SOCIAL RIGHTS REPRESENTATION SERVICES

DETAIL 5110020 FEES FOR ACCOUNT OPENING AND MAINTENANCE

DETAIL 5110030 INCOMES FROM SECURITIES MOVEMENT INFORMATION SERVICES

DETAIL 5110040 COMMISSIONS FROM STOCK MARKET SECURITIES TRANSFER SERVICES

DETAIL 5110050 COMMISSIONS FROM NON-STOCK MARKET SECURITIES TRANSFER SERVICES

DETAIL 5110060 INCOMES FROM SECURITIES LENDING INTERMEDIATION

DETAIL 5110070 INCOMES FROM SECURITIES AND OTHER GUARANTEES INTERMEDIATION

DETAIL 5110080 INCOMES FROM SECURITIES IMMOBILIZATION

DETAIL 5110090 INCOMES FROM SECURITIES CERTIFICATIONS AND STATEMENTS

DETAIL 5110100 OTHER INCOMES FROM SECURITIES ACCOUNT

SUB-ACCOUNT 5111 INCOMES FROM SECURITIES CUSTODY AND DEPOSIT SERVICES

DETAIL 5111000 CUSTODY OF DEMATERIALIZED ISSUANCES

DETAIL 5111010 CUSTODY OF PHYSICAL ISSUANCES

DETAIL 5111020 CUSTODY OF MACRO-TITLES

DETAIL 5111030 COMMISSIONS FROM SECURITIES DEPOSIT

DETAIL 5111040 COMMISSIONS FROM SECURITIES WITHDRAWAL

SUB-ACCOUNT 5112 INCOMES FROM ELECTRONIC SERVICES

DETAIL 5112000 INFORMATION SYSTEMS SERVICES

DETAIL 5112010 INCOMES FROM COMPUTING SERVICES

DETAIL 5112020 ELECTRONIC COMMUNICATIONS

DETAIL 5112030 ANNUAL SERVICE FEES

DETAIL 5112090 OTHER INCOMES FROM ELECTRONIC SERVICES

SUB-ACCOUNT 5113 INCOMES FROM REGISTRATION FEES

DETAIL 5113000 REGISTRATION OF ISSUERS AND ISSUANCES

DETAIL 5113010 REGISTRATION FOR SERVICE RIGHTS

DETAIL 5113020 RENEWAL FOR SERVICE RIGHTS

DETAIL 5113090 OTHER INCOMES FROM REGISTRATION FEES

SUB-ACCOUNT 5114 OTHER INCOMES FROM SERVICES TO NON-ISSUER PARTICIPANTS

DETAIL 5114000 OTHER INCOMES FROM SERVICES TO NON-ISSUERS OF SECURITIES

CHARGES:

For adjustments at the close of the accounting period.

CREDITS:

For income amounts from custody, clearing, and administration of securities operations.
For adjustments at the close of the accounting period.

ACCOUNT 512 INCOMES FROM DEPOSIT, CUSTODY, AND ADMINISTRATION SERVICES TO ISSUERS

DESCRIPTION:
Records incomes accrued for services provided to securities issuers.

SUB-ACCOUNT 5120 INCOMES FROM SECURITIES ACCOUNT SERVICES TO ISSUERS

DETAIL 5120000 COMMISSIONS FROM EXERCISE OF ECONOMIC AND SECURITIES RIGHTS

DETAIL 5120010 COMMISSIONS FROM SOCIAL RIGHTS REPRESENTATION SERVICES

DETAIL 5120020 FEES FOR ACCOUNT OPENING AND MAINTENANCE

DETAIL 5120030 INCOMES FROM SECURITIES MOVEMENT INFORMATION SERVICES

DETAIL 5120040 COMMISSIONS FROM STOCK MARKET SECURITIES TRANSFER SERVICES

DETAIL 5120050 COMMISSIONS FROM NON-STOCK MARKET SECURITIES TRANSFER SERVICES

DETAIL 5120060 INCOMES FROM SECURITIES LENDING INTERMEDIATION

DETAIL 5120070 INCOMES FROM SECURITIES AND OTHER GUARANTEES INTERMEDIATION

DETAIL 5120080 INCOMES FROM SECURITIES IMMOBILIZATION.

DETAIL 5120090 INCOMES FROM SECURITIES CERTIFICATIONS AND STATEMENTS

DETAIL 5120100 OTHER INCOMES FROM SECURITIES ACCOUNT

SUB-ACCOUNT 5121 INCOMES FROM SECURITIES CUSTODY SERVICES TO ISSUERS

DETAIL 5121000 CUSTODY OF DEMATERIALIZED ISSUANCES

DETAIL 5121010 CUSTODY OF PHYSICAL ISSUANCES

DETAIL 5121020 CUSTODY OF MACRO-TITLES

DETAIL 5121030 COMMISSIONS FROM SECURITIES DEPOSIT

DETAIL 5121040 COMMISSIONS FROM SECURITIES WITHDRAWAL

SUB-ACCOUNT 5122 INCOMES FROM ELECTRONIC CUSTODY AND ADMINISTRATION SERVICES.

DETAIL 5122000 INCOMES FROM COMPUTING SERVICES

DETAIL 5122010 ELECTRONIC COMMUNICATIONS

DETAIL 5122020 ANNUAL SERVICE FEES

DETAIL 5122030 OTHER INCOMES FROM ELECTRONIC SERVICES

SUB-ACCOUNT 5123 INCOMES FROM REGISTRATION FEES.

DETAIL 5123000 REGISTRATION FOR SERVICE RIGHTS

DETAIL 5123010 RENEWAL FOR SERVICE RIGHTS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

DETAIL 5123090 OTHER INCOME FROM REGISTRATION FEES

SUB-ACCOUNT 5124 INCOME FROM VALUE ADMINISTRATION SERVICES FOR ISSUERS DETAIL 5124000 COMMISSION FOR EXCHANGE OF FIXED INCOME SECURITIES DETAIL 5124010 COMMISSION FOR EXCHANGE OF VARIABLE INCOME SECURITIES DETAIL 5124020 COMMISSION FOR DIVIDEND PAYMENT SERVICES DETAIL 5124030 COMMISSION FOR FIXED INCOME SECURITY PAYMENT SERVICES DETAIL 5124090 OTHER INCOME FROM VALUE ADMINISTRATION SERVICES FOR ISSUERS

SUB-ACCOUNT 5125 OTHER INCOME FROM SERVICES TO VALUE ISSUERS DETAIL 5125000 OTHER INCOME FROM SERVICES TO VALUE ISSUERS

CHARGES:

For adjustments at the end of the accounting period.

CREDITS:

For income amounts from client service operations, such as commissions, penalties, etc., that fall on value issuers.
For adjustments at the end of the accounting period.

ACCOUNT 513 DIVERSE INCOME

DESCRIPTION:
Represents the income that Stock Exchanges receive for concepts other than the entity's own services.

SUB-ACCOUNT 5130 DIVERSE INCOME
DETAIL 5130000 CONTRIBUTIONS FROM STOCK BROKERAGE FIRMS DETAIL 5130010 DOCUMENT ISSUANCE DETAIL 5130020 INCOME FROM TRAINING

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

DETAIL 5130030 INCOME FROM RECOVERY OF EXPENSES DETAIL 5130090 OTHER INCOME

CHARGES:

For adjustments at the end of the accounting period.

CREDITS:

For income amounts different from the entity's normal services.

ITEM 52 FINANCIAL INCOME

DESCRIPTION:
Comprises financial income from interest originating from the entity's financial resource placement activity, financial investments, accounts and documents receivable, and other financial income. It includes accounts for controlling inter-office income.

The following accounts and sub-accounts correspond to this item:

ACCOUNT 520 FOREIGN CURRENCY BUY-SELL OPERATIONS

DESCRIPTION:
This account records income originating from foreign currency exchange operations developed by the entity.

SUB-ACCOUNT 5200 INCOME FROM FOREIGN CURRENCY EXCHANGE OPERATIONS DETAIL 5200000 INCOME FROM FOREIGN CURRENCY EXCHANGE OPERATIONS DETAIL 5200010 EXCHANGE DIFFERENCE DETAIL 5200020 DIFFERENCE IN FOREIGN CURRENCY BUY-SELL

CHARGES:

For external items and adjustments at the end of the accounting period.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

CREDITS:

For gain from exchange difference.

ACCOUNT 521 INCOME FROM FINANCIAL INVESTMENTS

DESCRIPTION:
Represents the set of income received as a product of its financial investments, classified according to whether the income is taxable or exempt from income tax.

SUB-ACCOUNT 5210 INCOME TAXABLE FOR INCOME TAX DETAIL 5210000 INVESTMENTS HELD FOR TRADING DETAIL 5210010 INVESTMENTS HELD TO MATURITY DETAIL 5210020 AVAILABLE FOR SALE INVESTMENTS

SUB-ACCOUNT 5211 INCOME EXEMPT FROM INCOME TAX DETAIL 5211000 INVESTMENTS HELD FOR TRADING DETAIL 5211010 INVESTMENTS HELD TO MATURITY DETAIL 5211020 AVAILABLE FOR SALE INVESTMENTS

SUB-ACCOUNT 5212 INCOME FROM INTERESTS
DETAIL 5212000 INTERESTS AND DIVIDENDS FROM THE FINANCIAL INVESTMENT PORTFOLIO

CHARGES:

For correction of accounting errors.
For liquidation of the account.

CREDITS:

For the recognition of income from investments made.

ACCOUNT 522 INCOME FROM ACCOUNTS AND DOCUMENTS RECEIVABLE

DESCRIPTION:
This account records income accrued in the period from interest, originating from operations included in the accounts and documents receivable item.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

SUB-ACCOUNT 5220 RETURNS FROM ACCOUNTS AND DOCUMENTS RECEIVABLE DETAIL 5220000 INTERESTS DETAIL 5220010 DELINQUENCY

CHARGES:

For accumulations of the accounting period, including corresponding adjustments.

CREDITS:

For amounts collected corresponding to uncollectible or written-off accounts and documents receivable.

ACCOUNT 523 RECOVERY OF FINANCIAL ASSETS

DESCRIPTION:
Comprises income attributable to the exercise from the recovery of financial assets considered uncollectible. It includes the reduction of provisions for accounts and documents receivable, financial investments, as well as the recovery of accounts and documents receivable and financial investments that had been written off.

SUB-ACCOUNT 5230 RECOVERY OF FINANCIAL ASSETS DETAIL 5230000 RECOVERY OF FINANCIAL ASSETS

SUB-ACCOUNT 5231 REDUCTION OF PROVISIONS FOR ACCOUNTS AND DOCUMENTS RECEIVABLE AND INVESTMENTS DETAIL 5231000 REDUCTION OF PROVISIONS FOR ACCOUNTS AND DOCUMENTS RECEIVABLE DETAIL 5231010 REDUCTION OF PROVISIONS FOR INVESTMENTS HELD FOR TRADING DETAIL 5231020 REDUCTION OF PROVISIONS FOR AVAILABLE FOR SALE INVESTMENTS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

CHARGES:

For correction of accounting errors.
For liquidation of the account.

CREDITS:

For the recognition of income from investments made.

ACCOUNT 524 OTHER FINANCIAL INCOME

DESCRIPTION:
This account records income accrued in the period from exchange difference and differential in buy-sell, originating from operations developed in foreign currency.

SUB-ACCOUNT 5240 OTHER FINANCIAL INCOME
DETAIL 5240000 OTHER FINANCIAL INCOME

CHARGES:

For accumulations of the accounting period, including corresponding adjustments.

CREDITS:

For financial income.

ITEM 53 EXTRAORDINARY INCOME

DESCRIPTION:
Comprises income generated by operations other than those the entity usually carries out, such as the sale of movable and immovable property, other extraordinary income.

The following accounts and sub-accounts correspond to this item:

ACCOUNT 530 EXTRAORDINARY INCOME

DESCRIPTION:
This account records income generated by operations other than those the entity usually carries out, such as the sale of movable and immovable property and other extraordinary income.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

SUB-ACCOUNT 5300 EXTRAORDINARY INCOME
DETAIL 5300000 GAIN ON ASSET SALE
DETAIL 5300010 OTHERS

CHARGES:

For accumulations of the accounting period, including corresponding adjustments.

CREDITS:

For the realization of gain on the sale of movable and immovable property and extraordinary events as established by IFRS.

SECTION VI
ACCOUNTING APPLICATIONS MANUAL FOR OWN COMMITMENTS AND CONTROL CONTINGENCIES

ELEMENT 6
OWN COMMITMENTS AND CONTROL CONTINGENCIES

DESCRIPTION:
Groups debtor and creditor accounts for those operations where the entity's obligation is conditioned on an event occurring or not, depending on future factors that may result in the loss of an asset or the accumulation of a liability.

The referred operations give rise to a legal relationship with third parties.

ITEM 61 DEBTOR COMMITMENT CONTINGENCY ACCOUNTS

DESCRIPTION:
Contains debtor accounts for the recording of contingencies in favor of the entity.

The following accounts and sub-accounts correspond to this item:

ACCOUNT 610 GUARANTEES, BONDS, AND SURETIES GRANTED

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

DESCRIPTION:
This account records guarantees, bonds, and sureties granted.

SUB-ACCOUNT 6100 GRANTED GUARANTEES
DETAIL 6100000 GRANTED GUARANTEES LOCAL CURRENCY DETAIL 6100010 GRANTED GUARANTEES FOREIGN CURRENCY

SUB-ACCOUNT 6101 GRANTED BONDS
DETAIL 6101000 GRANTED BONDS LOCAL CURRENCY DETAIL 6101010 GRANTED BONDS FOREIGN CURRENCY

SUB-ACCOUNT 6102 GRANTED SURETIES
DETAIL 6102000 GRANTED SURETIES LOCAL CURRENCY DETAIL 6102010 GRANTED SURETIES FOREIGN CURRENCY

CHARGES:

For the granting of a guarantee, bond, or surety.

CREDITS:

For the fulfillment of bonds, sureties, or cautions granted by the entity.

ACCOUNT 611 LITIGATION AND LAWSUITS

DESCRIPTION:
This account records contingencies from litigation and lawsuits that are in process.

SUB-ACCOUNT 6110 COMMERCIAL
DETAIL 6110000 LITIGATION AND LAWSUITS

SUB-ACCOUNT 6111 CIVIL
DETAIL 6111000 LITIGATION AND LAWSUITS

SUB-ACCOUNT 6112 CRIMINAL
DETAIL 6112000 LITIGATION AND LAWSUITS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

CHARGES:

For the summons made to the entity in a court of justice.

CREDITS:

For the judgment granted in the involved litigation.

ACCOUNT 612 OWN REPO OPERATIONS

DESCRIPTION:
A control account that reflects the right to repurchase securities sold in sale repo operations, as well as controls the obligation to sell titles in purchase repo operations where the house is the buying entity.

SUB-ACCOUNT 6120 REPURCHASE RIGHT FOR SALES REPOS DETAIL 6120000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6120010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6120020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6120030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6120040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6120050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6120060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6120070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6120080 SECURITIES ISSUED BY PRIVATE COMPANIES FROM ABROAD DETAIL 6120090 SECURITIES ISSUED BY PUBLIC COMPANIES FROM ABROAD

SUB-ACCOUNT 6121 RIGHTS TO RECEIVE IN CASH, FROM PURCHASE REPOS DETAIL 6121000 REPOS UP TO 7 DAYS LOCAL CURRENCY DETAIL 6121010 REPOS UP TO 7 DAYS FOREIGN CURRENCY

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

DETAIL 6121020 REPOS FROM 8 TO 15 DAYS LOCAL CURRENCY DETAIL 6121030 REPOS FROM 8 TO 15 DAYS FOREIGN CURRENCY DETAIL 6121040 REPOS FROM 16 TO 21 DAYS LOCAL CURRENCY DETAIL 6121050 REPOS FROM 16 TO 21 DAYS FOREIGN CURRENCY DETAIL 6121060 REPOS OVER 21 DAYS LOCAL CURRENCY DETAIL 6121070 REPOS OVER 21 DAYS FOREIGN CURRENCY

CHARGES:

For the execution of purchase or sale of securities operations, in repos.

CREDITS:

For the end of the executed repo period.

ITEM 62 CONTROL ACCOUNTS

DESCRIPTION:
This comprises control accounts for the company's values and assets, which are not recorded in equity accounts due to their nature.

The following accounts, sub-accounts, and sub-sub-accounts correspond to this item:

ACCOUNT 620 OBLIGATIONS FOR VALUES DELIVERED FOR SUB-CUSTODY

DESCRIPTION:
Records the set of values delivered to the entity and physically located in its facilities, being delivered to third parties for sub-custody. The entity bears primary responsibility.

SUB-ACCOUNT 6200 FIXED INCOME VALUES

SUB-SUB-ACCOUNT 62000 OWN
DETAIL 6200000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6200010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

DETAIL 6200020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6200030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6200040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6200050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6200060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6200070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6200080 SECURITIES ISSUED BY PRIVATE COMPANIES FROM ABROAD DETAIL 6200090 SECURITIES ISSUED BY PUBLIC COMPANIES FROM ABROAD

SUB-SUB-ACCOUNT 62001 THIRD PARTIES
DETAIL 6200100 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6200110 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6200120 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6200130 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6200140 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6200150 SECURITIES ISSUED BY INDUSTRIAL COMPANIES. DETAIL 6200160 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6200170 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6200180 SECURITIES ISSUED BY PRIVATE COMPANIES FROM ABROAD DETAIL 6200190 SECURITIES ISSUED BY PUBLIC COMPANIES FROM ABROAD

SUB-ACCOUNT 6201 VARIABLE INCOME VALUES
DETAIL 62010 OWN
DETAIL 6201000 PHYSICAL SHARES IN LOCAL CURRENCY DETAIL 6201010 PHYSICAL SHARES IN FOREIGN CURRENCY

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

DETAIL 6201020 DEMATERIALIZED SHARES IN LOCAL CURRENCY DETAIL 6201030 DEMATERIALIZED SHARES IN FOREIGN CURRENCY DETAIL 6201040 OTHER VARIABLE INCOME SECURITIES INVESTMENTS LOCAL CURRENCY

SUB-SUB-ACCOUNT 62011 THIRD PARTIES
DETAIL 6201100 PHYSICAL SHARES IN LOCAL CURRENCY DETAIL 6201110 PHYSICAL SHARES IN FOREIGN CURRENCY DETAIL 6201120 DEMATERIALIZED SHARES IN LOCAL CURRENCY DETAIL 6201130 DEMATERIALIZED SHARES IN FOREIGN CURRENCY DETAIL 6201140 OTHER VARIABLE INCOME SECURITIES INVESTMENTS LOCAL CURRENCY

CHARGES:

For the physical or dematerialized delivery of third-party securities to sub-custody entities.

CREDITS:

For the receipt of values by the entity, previously delivered to sub-custodians.

ACCOUNT 621 CONTROL OF DEMATERIALIZED SHARES

DESCRIPTION:
Records the control of shares in the holding account of the Stock Exchange that are located in the securities register opened at a Central Depository.

SUB-ACCOUNT 6210 DEMATERIALIZED SHARES IN BOOK ENTRY DETAIL 6210000 SHARES

ACCOUNT 622 OWN VALUES AND ASSETS PLEDGED AS COLLATERAL

DESCRIPTION:
Records the value of own values and assets that are pledged as collateral, those securities that are guaranteeing repo operations, at nominal value plus the margin of guarantee of the same.

SUB-ACCOUNT 6220 VALUES
DETAIL 6220000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

DETAIL 6220010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6220020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6220030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6220040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6220050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6220060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6220070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6220080 SECURITIES ISSUED BY PRIVATE COMPANIES FROM ABROAD DETAIL 6220090 SECURITIES ISSUED BY PUBLIC COMPANIES FROM ABROAD

SUB-ACCOUNT 6221 MOVABLE AND IMMOVABLE PROPERTY DETAIL 6221000 IMMOVABLE PROPERTY DETAIL 6221010 MOVABLE PROPERTY

SUB-ACCOUNT 6222 OTHER PLEDGED GUARANTEES DETAIL 6222000 OTHER PLEDGED GUARANTEES

CHARGES:

For guarantees granted by the entity to third parties.

CREDITS:

For the expiration of the guarantee term.

ACCOUNT 623 OBTAINED CREDITS NOT USED

DESCRIPTION:
Records credits obtained, but which have not yet been used, such as authorized overdrafts, credits, etc.

SUB-ACCOUNT 6230 CENTRAL, MUNICIPAL GOVERNMENT AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 6230000 LOCAL CURRENCY DETAIL 6230010 FOREIGN CURRENCY

SUB-ACCOUNT 6231 FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6231000 LOCAL CURRENCY

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

DETAIL 6231010 FOREIGN CURRENCY

SUB-ACCOUNT 6232 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6232000 LOCAL CURRENCY DETAIL 6232010 FOREIGN CURRENCY

SUB-ACCOUNT 6233 PRIVATE COMPANIES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICE DETAIL 6233000 LOCAL CURRENCY DETAIL 6233010 FOREIGN CURRENCY

CHARGES:

For the notification of credit approval and its respective documentation.

CREDITS:

For the withdrawal of funds made at the financial entity and its registration in accounts payable.

ACCOUNT 624 GUARANTEES RECEIVED

DESCRIPTION:
Records the value of guarantees received for operations carried out with third parties, such as credits or other operations for which the house must demand a guarantee. A sub-account with 8 digits must be opened to record the entities that have ceded the guarantee in favor of the Stock Exchanges.

SUB-ACCOUNT 6240 FIXED INCOME VALUES
DETAIL 6240000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6240010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6240020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6240030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6240040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6240050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6240060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6240070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6240080 SECURITIES ISSUED BY PRIVATE COMPANIES FROM ABROAD

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

DETAIL 6240090 SECURITIES ISSUED BY PUBLIC COMPANIES FROM ABROAD

SUB-ACCOUNT 6241 VARIABLE INCOME VALUES
DETAIL 6241000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6241010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6241020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6241030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6241040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6241050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES. DETAIL 6241060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6241070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6241080 SECURITIES ISSUED BY PRIVATE COMPANIES FROM ABROAD DETAIL 6241090 SECURITIES ISSUED BY PUBLIC COMPANIES FROM ABROAD

SUB-ACCOUNT 6242 INVESTMENT RETURNS
DETAIL 6242000 INVESTMENT RETURNS

SUB-ACCOUNT 6243 SURETIES RECEIVED AS COLLATERAL DETAIL 6243000 SURETIES RECEIVED AS COLLATERAL LOCAL CURRENCY DETAIL 6243010 SURETIES RECEIVED AS COLLATERAL FOREIGN CURRENCY

SUB-ACCOUNT 6244 CASH RECEIVED AS COLLATERAL DETAIL 6244000 CASH RECEIVED AS COLLATERAL LOCAL CURRENCY DETAIL 6244010 CASH RECEIVED AS COLLATERAL FOREIGN CURRENCY

CHARGES:

For guarantees received from third parties.

CREDITS:

For the expiration of the guarantee term.

ACCOUNT 625 CONTROL ACCOUNTS ON DEPRECIATED OR DOUBTFUL RECOVERY ASSETS

DESCRIPTION:
This account records the control of those assets that no longer appear in the Balance Sheet with a monetary value, but must be controlled due to their existence or possible recovery.

SUB-ACCOUNT 6250 DEPRECIATED PROPERTY, PLANT AND EQUIPMENT DETAIL 6250000 BUILDINGS DETAIL 6250010 INSTALLATIONS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-11/2024
NCF-09

ACCOUNTING MANUAL FOR STOCK EXCHANGES

Approval: 12/19/2024
Effective Date: 01/03/2025

DETAIL 6250020 VEHICLES.
DETAIL 6250030 FURNITURE AND EQUIPMENT
DETAIL 6250040 ASSETS TAKEN UNDER FINANCIAL LEASE DETAIL 6250050 OTHER ASSETS FOR DIVERSE USE DETAIL 6250060 IMPROVEMENTS

SUB-ACCOUNT 6251 UNCOLLECTIBLE WRITT-OFF ACCOUNTS AND DOCUMENTS RECEIVABLE DETAIL 6251000 CENTRAL, MUNICIPAL GOVERNMENT AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 6251010 FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6251020 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6251030 PRIVATE COMPANIES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICE DETAIL 6251040 PENSION FUND ADMINISTRATORS DETAIL 6251050 INVESTMENT FUND ADMINISTRATORS DETAIL 6251060 STOCK BROKERAGE FIRMS DETAIL 6251070 FOREIGN DEPOSIT AND CUSTODY CENTERS AND COMPANIES FROM ABROAD DETAIL 6251080 OTHERS

SUB-ACCOUNT 6252 DOUBTFUL RECOVERY VALUES DETAIL 6252000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6252010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6252020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6252030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6252040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6252050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6252060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6252070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6252080 SECURITIES ISSUED BY PRIVATE COMPANIES FROM ABROAD DETAIL 6252090 SECURITIES ISSUED BY PUBLIC COMPANIES FROM ABROAD

SUB-ACCOUNT 6253 RETURNS FROM WRITT-OFF ACCOUNTS AND DOCUMENTS RECEIVABLE DETAIL 6253000 CENTRAL, MUNICIPAL GOVERNMENT AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 6253010 FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6253020 BANKS AND OTHER FINANCIAL INSTITUTIONS

DETAIL 6253030 PRIVATE INSURANCE, INDUSTRY, COMMERCE AND SERVICE COMPANIES DETAIL 6253040 PENSION FUND ADMINISTRATORS DETAIL 6253050 INVESTMENT FUND ADMINISTRATORS DETAIL 6253060 STOCK BROKERAGE FIRMS DETAIL 6253070 FOREIGN DEPOSIT AND CUSTODY CENTERS AND FOREIGN COMPANIES DETAIL 6253080 OTHERS

SUB-ACCOUNT 6254 RETURNS FROM DOUBTFUL RECOVERY SECURITIES DETAIL 6254000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6254010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 6254020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 6254030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6254040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6254050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6254060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6254070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6254080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6254090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES

CHARGES:

For the write-off of Balance sheet accounts, estimated based on the improbability of collection or realization of the asset.

CREDITS:

For the recovery of the asset or its final sale.

ACCOUNT 626 ISSUANCES AUTHORIZED PENDING PLACEMENT

DESCRIPTION:
Records the value of issuances that have been authorized by the Stock Exchange and are pending placement.

SUB-ACCOUNT 6260 FIXED INCOME SECURITIES
DETAIL 6260000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6260010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 6260020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 6260030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6260040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6260050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6260060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6260070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6260080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6260090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES

SUB-ACCOUNT 6261 VARIABLE INCOME SECURITIES
DETAIL 6261000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6261010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 6261020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 6261030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6261040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6261050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6261060 SECURITIES ISSUED BY COMMERCIAL COMPANIES

DETAIL 6261070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6261080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6261090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES

CHARGES:

For the amounts of issuances authorized by the Stock Exchange.

CREDITS:

For the partial and total placements of the issuances authorized by the Stock Exchange.

ACCOUNT 627 ISSUANCES IN CIRCULATION

DESCRIPTION:
Records the value of issuances that are in circulation.

SUB-ACCOUNT 6270 FIXED INCOME SECURITIES
DETAIL 6270000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6270010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 6270020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 6270030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6270040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6270050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6270060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6270070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6270080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6270090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES

SUB-ACCOUNT 6271 VARIABLE INCOME SECURITIES

DETAIL 6271000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6271010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 6271020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 6271030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6271040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6271050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6271060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6271070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6271080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6271090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES

CHARGES:

For the values of the placements of the issuances authorized by the Stock Exchange.

CREDITS:

For the values of the maturities of the issuances that are in circulation.

SECTION VII
ACCOUNTING APPLICATION MANUAL CONTINGENT COMMITMENTS AND CREDITOR CONTROL ACCOUNTS

ELEMENT 7
CONTINGENT COMMITMENTS AND CREDITOR CONTROL

DESCRIPTION:
Represents the eventual obligations that the entity would have, by having indirectly assumed responsibility by guaranteeing third parties; by lawsuits and claims against the entity; as well as by obligations pending fulfillment and to be developed on behalf of third parties, which may result in the loss of an asset or in the accumulation of a liability.

ITEM 71 CONTINGENT ACCOUNTS AND COMMITMENTS

DESCRIPTION:
Comprises the accounts for recording the responsibility that may be held for operations related to third parties, whether these are guarantees, litigations, claims, or other types of obligations. The following accounts, sub-accounts, and sub-sub-accounts correspond to this item:

ACCOUNT 710 RESPONSIBILITY FOR GUARANTEES GRANTED

DESCRIPTION:
This account records the eventual obligation of the entity to third parties for guarantees granted.

SUB-ACCOUNT 7100 RESPONSIBILITY FOR GUARANTEES GRANTED TO FINANCIAL INSTITUTIONS DETAIL 7100000 GUARANTEES GRANTED LOCAL CURRENCY (M.L.) DETAIL 7100010 GUARANTEES GRANTED FOREIGN CURRENCY (M.E.)

SUB-ACCOUNT 7101 RESPONSIBILITY FOR OTHER GUARANTEES GRANTED DETAIL 7101000 GUARANTEES GRANTED LOCAL CURRENCY (M.L.) DETAIL 7101010 GUARANTEES GRANTED FOREIGN CURRENCY (M.E.)

SUB-ACCOUNT 7102 RESPONSIBILITY FOR BONDS GRANTED DETAIL 7102000 BONDS GRANTED LOCAL CURRENCY (M.L.) DETAIL 7102010 BONDS GRANTED FOREIGN CURRENCY (M.E.)

SUB-ACCOUNT 7103 RESPONSIBILITY FOR SURETIES GRANTED DETAIL 7103000 SURETIES GRANTED LOCAL CURRENCY (M.L.) DETAIL 7103010 SURETIES GRANTED FOREIGN CURRENCY (M.E.)

ACCOUNT 711 RESPONSIBILITY FOR LITIGATIONS AND CLAIMS

DESCRIPTION:
This account records the eventual obligation of the entity with third parties, for responsibility for other contingencies and commitments not contemplated previously.

SUB-ACCOUNT 7110 RESPONSIBILITY FOR LITIGATIONS AND CLAIMS DETAIL 7110000 COMMERCIAL DETAIL 7110010 CIVIL DETAIL 7110020 CRIMINAL

ACCOUNT 712 OBLIGATIONS AND RIGHTS FROM OWN REPO OPERATIONS

DESCRIPTION:
Represents the contra-account of the operations recorded, contains the obligation to pay in currency for sales repos made, as well as the right to purchase securities, for purchase repos.

SUB-ACCOUNT 7120 OBLIGATIONS FROM SALE REPO OF SECURITIES DETAIL 7120000 REPOS UP TO 7 DAYS LOCAL CURRENCY (M.L.) DETAIL 7120010 REPOS UP TO 7 DAYS FOREIGN CURRENCY (M.E.) DETAIL 7120020 REPOS FROM 8 TO 15 DAYS LOCAL CURRENCY (M.L.) DETAIL 7120030 REPOS FROM 8 TO 15 DAYS FOREIGN CURRENCY (M.E.) DETAIL 7120040 REPOS FROM 16 TO 21 DAYS LOCAL CURRENCY (M.L.) DETAIL 7120050 REPOS FROM 16 TO 21 DAYS FOREIGN CURRENCY (M.E.) DETAIL 7120060 REPOS MORE THAN 21 DAYS LOCAL CURRENCY (M.L.) DETAIL 7120070 REPOS MORE THAN 21 DAYS FOREIGN CURRENCY (M.E.)

SUB-ACCOUNT 7121 OBLIGATION TO RESELL SECURITIES, FROM PURCHASE OPERATIONS DETAIL 7121000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 7121010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 7121020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC COMPANIES

DETAIL 7121030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 7121040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 7121050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 7121060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 7121070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 7121080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 7121090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES

ITEM 72 CREDITOR CONTROL ACCOUNTS

DESCRIPTION:
This comprises the contra-control accounts of the company's securities and assets, which by their nature are not recorded in the equity accounts. The following accounts, sub-accounts, and sub-sub-accounts correspond to this item:

ACCOUNT 720 SUB-CUSTODY OF SECURITIES

DESCRIPTION:
Records the set of securities delivered to the entity and that are physically in its facilities, being delivered to third parties for sub-custody. The entity is responsible for the primary responsibility. Controlling the sub-custodian of such securities.

SUB-ACCOUNT 7200 SUB-CUSTODY OF FIXED INCOME SECURITIES SUB-SUB-ACCOUNT 72000 OWN DETAIL 7200000 LOCAL DEPOSIT AND CUSTODY CENTER FOR SECURITIES DETAIL 7200010 STOCK EXCHANGE DETAIL 7200020 FOREIGN CENTERS DETAIL 7200030 FOREIGN BANKS DETAIL 7200040 CENTRAL BANK OF RESERVES

DETAIL 7200050 LOCAL BANKS

SUB-SUB-ACCOUNT 72001 OF THIRD PARTIES
DETAIL 7200100 LOCAL DEPOSIT AND CUSTODY CENTER FOR SECURITIES DETAIL 7200110 STOCK EXCHANGE DETAIL 7200120 FOREIGN CENTERS DETAIL 7200130 FOREIGN BANKS DETAIL 7200140 CENTRAL BANK OF RESERVES DETAIL 7200150 LOCAL BANKS

SUB-ACCOUNT 7201 SUB-CUSTODY OF VARIABLE INCOME SECURITIES SUB-SUB-ACCOUNT 72010 OWN DETAIL 7201000 LOCAL DEPOSIT AND CUSTODY CENTER FOR SECURITIES DETAIL 7201010 STOCK EXCHANGE DETAIL 7201020 FOREIGN CENTERS DETAIL 7201030 FOREIGN BANKS DETAIL 7201040 CENTRAL BANK OF RESERVES DETAIL 7201050 LOCAL BANKS

SUB-SUB-ACCOUNT 72011 OF THIRD PARTIES
DETAIL 7201100 LOCAL DEPOSIT AND CUSTODY CENTER FOR SECURITIES DETAIL 7201110 STOCK EXCHANGE DETAIL 7201120 FOREIGN CENTERS DETAIL 7201130 FOREIGN BANKS DETAIL 7201140 CENTRAL BANK OF RESERVES DETAIL 7201150 LOCAL BANKS

ACCOUNT 721 CONTROL OF DEMATERIALIZED SHARES IN HOLDING ACCOUNT

DESCRIPTION:
Records the control of the entity's dematerialized shares, which are recorded in its holding account at a Securities Center.

SUB-ACCOUNT 7210 SUB-CUSTODIES
DETAIL 7210000 DEPOSIT AND CUSTODY CENTER FOR SECURITIES

ACCOUNT 722 CONTRA-ACCOUNT OWN SECURITIES AND ASSETS PLEDGED AS COLLATERAL

DESCRIPTION:
Records the securities and assets of the company, which have been pledged as collateral.

SUB-ACCOUNT 7220 CONTRA-ACCOUNT OWN SECURITIES AND ASSETS PLEDGED AS COLLATERAL DETAIL 7220000 OWN SECURITIES AND ASSETS GIVEN AS COLLATERAL DETAIL 7220010 MOVABLE AND IMMOVABLE ASSETS GIVEN AS COLLATERAL DETAIL 7220020 OTHER GUARANTEES PLEDGED AS COLLATERAL

ACCOUNT 723 CONTRA-ACCOUNT OF OBTAINED CREDITS NOT USED

DESCRIPTION:
Records the responsibility for obtained credits not used.

SUB-ACCOUNT 7230 CONTRA-ACCOUNT OF OBTAINED CREDITS NOT USED DETAIL 7230000 LOANS OF ONE YEAR TERM DETAIL 7230010 LOANS BETWEEN TWO AND FIVE YEARS TERM DETAIL 7230020 LOANS MORE THAN FIVE YEARS TERM

ACCOUNT 724 RESPONSIBILITY FOR GUARANTEES RECEIVED

DESCRIPTION:
Records the responsibility that the Firm has for the value of the guarantees received, such as credits or other operations for which the entity must demand a guarantee.

SUB-ACCOUNT 7240 FIXED INCOME SECURITIES
DETAIL 7240000 FIXED INCOME SECURITIES LOCAL CURRENCY (M.L.)

DETAIL 7240010 FIXED INCOME SECURITIES FOREIGN CURRENCY (M.E.)

SUB-ACCOUNT 7241 VARIABLE INCOME SECURITIES
DETAIL 7241000 VARIABLE INCOME SECURITIES LOCAL CURRENCY (M.L.)
DETAIL 7241010 VARIABLE INCOME SECURITIES FOREIGN CURRENCY (M.E.)

SUB-ACCOUNT 7242 RETURNS FROM INVESTMENTS
DETAIL 7242000 RETURNS FROM INVESTMENTS

SUB-ACCOUNT 7243 SURETIES RECEIVED AS COLLATERAL DETAIL 7243000 SURETIES RECEIVED AS COLLATERAL LOCAL CURRENCY (M.L.) DETAIL 7243010 SURETIES RECEIVED AS COLLATERAL FOREIGN CURRENCY (M.E.)

SUB-ACCOUNT 7244 CASH RECEIVED AS COLLATERAL
DETAIL 7244000 CASH RECEIVED AS COLLATERAL LOCAL CURRENCY (M.L.)
DETAIL 7244010 CASH RECEIVED AS COLLATERAL FOREIGN CURRENCY (M.E.)

ACCOUNT 725 CONTRA-ACCOUNT OF DIVERSE CONTROL ACCOUNTS

DESCRIPTION:
Records the values corresponding to the goods and securities accounts, which no longer appear in the Balance Sheet, but which must have control over them.

SUB-ACCOUNT 7250 CONTRA-ACCOUNT ON DEPRECIATED OR DOUBTFUL RECOVERY ASSETS DETAIL 7250000 DEPRECIATED PROPERTY, PLANT AND EQUIPMENT DETAIL 7250010 UNCOLLECTIBLE ACCOUNTS AND DOCUMENTS RECEIVABLE WRITTEN OFF

SUB-ACCOUNT 7250020 DOUBTFUL RECOVERY SECURITIES DETAIL 7250030 RETURNS FROM WRITT-OFF ACCOUNTS AND DOCUMENTS RECEIVABLE DETAIL 7250040 RETURNS FROM DOUBTFUL RECOVERY SECURITIES

ACCOUNT 726 CONTRA-ACCOUNT OF AUTHORIZED ISSUANCES PENDING PLACEMENT

DESCRIPTION:
Records the value of the issuances that have been authorized by the Stock Exchange and are pending placement.

SUB-ACCOUNT 7260 FIXED INCOME SECURITIES
DETAIL 7260000 FIXED INCOME SECURITIES LOCAL CURRENCY (M.L.)
DETAIL 7260010 FIXED INCOME SECURITIES FOREIGN CURRENCY (M.E.)

SUB-ACCOUNT 7261 VARIABLE INCOME SECURITIES
DETAIL 7261000 VARIABLE INCOME SECURITIES LOCAL CURRENCY (M.L.)
DETAIL 7261010 VARIABLE INCOME SECURITIES FOREIGN CURRENCY (M.E.)

ACCOUNT 727 CONTRA-ACCOUNT OF ISSUANCES IN CIRCULATION

DESCRIPTION:
Records the value of the issuances that are in circulation

SUB-ACCOUNT 7270 FIXED INCOME SECURITIES
DETAIL 7270000 FIXED INCOME SECURITIES LOCAL CURRENCY (M.L.)
DETAIL 7270010 FIXED INCOME SECURITIES FOREIGN CURRENCY (M.E.)

SUB-ACCOUNT 7271 VARIABLE INCOME SECURITIES
DETAIL 7271000 VARIABLE INCOME SECURITIES LOCAL CURRENCY (M.L.)
DETAIL 7271010 VARIABLE INCOME SECURITIES FOREIGN CURRENCY (M.E.)

SECTION VIII
ACCOUNTING APPLICATION MANUAL STOCK EXCHANGE DEPOSIT, CUSTODY AND CONTROL ACCOUNTS FOR DEBT SECURITIES

ELEMENT 8
STOCK EXCHANGE DEPOSIT, CUSTODY AND CONTROL ACCOUNTS FOR DEBT SECURITIES

DESCRIPTION:
In this element, the eventual obligation of the entity to third parties for guarantees granted is recorded.

ITEM 81 FINANCIAL SETTLEMENT AND STOCK EXCHANGE OPERATIONS ACCOUNTS

DESCRIPTION:
Comprises those operations by which the entity receives cash or its equivalent, as well as third-party securities. It includes the debit accounts for controlling cash in hand and in banks, client rights, securities to be received, securities received, and securities delivered for stock exchange operations. The balances of the accounts comprising this item represent the consolidated amounts of cash, rights, and securities from all stock exchange operations on behalf of third parties. The following accounts and sub-accounts correspond to this item:

ACCOUNT 810 CASH

DESCRIPTION:
This account records the amounts of cash received from stock exchange operations, originating from daily operations, on behalf of the firms, and from other types of operations.

SUB-ACCOUNT 8100 GENERAL CASH
DETAIL 8100000 BILLS AND COINS IN LOCAL CURRENCY (M.L.)
DETAIL 8100010 BILLS AND COINS IN FOREIGN CURRENCY (M.E.)

CHARGES:

For the amounts of cash income and cash transfers.

CREDITS:

For transfers of cash to operational accounts.

ACCOUNT 811 OPERATIONAL ACCOUNTS IN BANKS AND OTHER FINANCIAL INSTITUTIONS

DESCRIPTION:
This account records the movement of funds for and for the settlement of daily stock exchange operations. Its balance is debit and represents the value of the money corresponding to the intermediation that has not been settled, and the entity's commissions, if they have not been transferred to the administrative account. In case of a balance, the entity must know how the balance reflected in it is integrated.

SUB-ACCOUNT 8110 OPERATIONAL ACCOUNTS IN LOCAL CURRENCY (M.L.)
DETAIL 8110000 CENTRAL BANK OF RESERVES
DETAIL 8110010 AGRICULTURAL BANK
DETAIL 8110020 DAVIVIENDA SALVADORIAN BANK, S.A.
DETAIL 8110030 MORTGAGE BANK OF EL SALVADOR
DETAIL 8110040 CUSCATLAN BANK OF EL SALVADOR, S.A.
DETAIL 8110050 AGRICULTURAL DEVELOPMENT BANK
DETAIL 8110070 CITIBANK N.A. El Salvador Branch DETAIL 8110080 CENTRAL AMERICA BANK DETAIL 8110090 ATLANTIDA BANK EL SALVADOR, S.A. DETAIL 8110100 ABANK BANK, S.A. DETAIL 8110110 CREDICOMER DETAIL 8110120 AZUL BANK OF EL SALVADOR, S.A. DETAIL 8110130 PROMERICA BANK DETAIL 8110150 THE BANK OF NEW YORK DETAIL 8110160 STATE STREET DETAIL 8110170 JP MORGAN DETAIL 8110180 CLEARSTREAM BANKING DETAIL 8110190 INDUSTRIAL BANK EL SALVADOR, S.A DETAIL 8110200 INTEGRAL SUPPORT BANK, S.A.

SUB-ACCOUNT 8111 OPERATIONAL ACCOUNTS IN FOREIGN CURRENCY (M.E.)
DETAIL 8111000 CENTRAL BANK OF RESERVES
DETAIL 8111010 AGRICULTURAL BANK
DETAIL 8111020 DAVIVIENDA SALVADORIAN BANK, S.A.
DETAIL 8111030 MORTGAGE BANK OF EL SALVADOR
DETAIL 8111040 CUSCATLAN BANK OF EL SALVADOR, S.A.
DETAIL 8111050 AGRICULTURAL DEVELOPMENT BANK
DETAIL 8111070 CITIBANK N.A. El Salvador Branch DETAIL 8111080 CENTRAL AMERICA BANK

DETAIL 8111090 ATLANTIDA BANK EL SALVADOR, S.A.
DETAIL 8111100 ABANK BANK, S.A.
DETAIL 8111110 CREDICOMER
DETAIL 8111120 AZUL BANK OF EL SALVADOR, S.A.
DETAIL 8111130 PROMERICA BANK
DETAIL 8111150 THE BANK OF NEW YORK
DETAIL 8111160 STATE STREET
DETAIL 8111170 JP MORGAN
DETAIL 8111180 CLEARSTREAM BANKING
DETAIL 8111190 INDUSTRIAL BANK EL SALVADOR, S.A DETAIL 8111200 INTEGRAL SUPPORT BANK, S.A.

CHARGES:

With the value delivered by the firms and remitted to operational accounts for the purchase of securities in their various modalities and payment of respective commissions and taxes, or for the payment of repo maturities.
With the remittances made by the firms for the settlement of stock exchange operations when the settlement is in favor of the Firm.

CREDITS:

For payments to the Firms for the settlement of stock exchange operations when the settlement is in their favor.
For transfers to administrative bank accounts for earned commissions, taxes, and others.

ACCOUNT 812 ACCOUNTS RECEIVABLE FROM STOCK EXCHANGE AND SECURITIES CUSTODY OPERATIONS

SUB-ACCOUNT 8120 STOCK BROKERAGE FIRMS

DESCRIPTION:
This records the rights to be collected from the firms, which originate from the various modalities on behalf of the Firms, as well as from the BCR, for stock exchange operations and for custody services or others provided by the entity. As a result of daily transactions, it must remain at zero.

DETAIL 8120000 AT PRESENT
SUB-DETAIL 812000000 ATLANTIDA SECURITIES, S.A. DE C.V.
SUB-DETAIL 812000010 HENCORP, S.A. DE C.V.
SUB-DETAIL 812000030 GENERAL STOCK EXCHANGE SERVICES, S.A. DE C.V. SUB-DETAIL 812000040 CUSCATLAN SECURITIES EL SALVADOR S.A DE C.V. SUB-DETAIL 812000050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812000060 AZUL SECURITIES, S.A. DE C.V. SUB-DETAIL 812000080 SYSSECURITIES, S.A. DE C.V. SUB-DETAIL 812000090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812000100 CUSCATLAN SV INVESTMENTS, S.A DE C.V. SUB-DETAIL 812000110 BANAGRICOLA SECURITIES, S.A. DE C.V.

DETAIL 8120010 FOR CASH
SUB-DETAIL 812001000 ATLANTIDA SECURITIES, S.A. DE C.V.
SUB-DETAIL 812001010 HENCORP, S.A. DE C.V.
SUB-DETAIL 812001030 GENERAL STOCK EXCHANGE SERVICES, S.A. DE C.V. SUB-DETAIL 812001040 CUSCATLAN SECURITIES EL SALVADOR S.A DE C.V. SUB-DETAIL 812001050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812001060 AZUL SECURITIES, S.A. DE C.V. SUB-DETAIL 812001080 SYSSECURITIES, S.A. DE C.V. SUB-DETAIL 812001090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812001100 CUSCATLAN SV INVESTMENTS, S.A DE C.V. SUB-DETAIL 812001110 BANAGRICOLA SECURITIES, S.A. DE C.V.

DETAIL 8120020 AT TERM
SUB-DETAIL 812002000 ATLANTIDA SECURITIES, S.A. DE C.V.
SUB-DETAIL 812002010 HENCORP, S.A. DE C.V.
SUB-DETAIL 812002030 GENERAL STOCK EXCHANGE SERVICES, S.A. DE C.V. SUB-DETAIL 812002040 CUSCATLAN SECURITIES EL SALVADOR S.A DE C.V. SUB-DETAIL 812002050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812002060 AZUL SECURITIES, S.A. DE C.V. SUB-DETAIL 812002080 SYSSECURITIES, S.A. DE C.V. SUB-DETAIL 812002090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V.

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 SUB-DETAIL 812002100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 812002110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 8120030 OPTIONS SUB-DETAIL 812003000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 812003010 HENCORP, S.A. DE C.V. SUB-DETAIL 812003030 SERVICIOS GENERALES BURSÁTILES, S.A.DE C.V. SUB-DETAIL 812003040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 812003050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812003060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 812003080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 812003090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812003100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 812003110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 8120040 MATURITY OF SALE REPO AGREEMENTS WITH THIRD PARTIES SUB-DETAIL 812004000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 812004010 HENCORP, S.A. DE C.V. SUB-DETAIL 812004030 SERVICIOS GENERALES BURSÁTILES, S.A.DE C.V. SUB-DETAIL 812004040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 812004050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812004060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 812004080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 812004090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. ( SUB-DETAIL 812004100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 812004110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 8120050 MATURITY OF SALE REPO AGREEMENTS WITH PORTFOLIO SUB-DETAIL 812005000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 812005010 HENCORP, S.A. DE C.V. SUB-DETAIL 812005030 SERVICIOS GENERALES BURSÁTILES, S.A.DE C.V. SUB-DETAIL 812005040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 812005050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812005060 VALORES AZUL, S.A. DE C.V.

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 SUB-DETAIL 812005080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 812005090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812005100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 812005110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 8120060 MATURITY OF SALE REPO AGREEMENTS WITH BANKS SUB-DETAIL 812006000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 812006010 HENCORP, S.A. DE C.V. SUB-DETAIL 812006030 SERVICIOS GENERALES BURSÁTILES, S.A.DE C.V. SUB-DETAIL 812006040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 812006050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812006060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 812006080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 812006090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812006100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 812006110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 8120070 MATURITY OF SALE REPO AGREEMENTS WITH THE BROKERAGE HOUSE SUB-DETAIL 812007000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 812007010 HENCORP, S.A. DE C.V. SUB-DETAIL 812007030 SERVICIOS GENERALES BURSÁTILES, S.A.DE C.V. SUB-DETAIL 812007040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 812007050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812007060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 812007080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 812007090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812007100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 812007110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 8120080 OTHER STOCK MARKET RECEIVABLES SUB-ACCOUNT 8121 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8121000 CENTRAL BANK OF RESERVE DETAIL 8121010 LOCAL BANKS

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DETAIL 8121020 FOREIGN BANKS SUB-ACCOUNT 8122 NON-BANK SECURITIES ISSUERS DETAIL 8122000 CENTRAL GOVERNMENT DETAIL 8122010 MUNICIPALITIES DETAIL 8122020 NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 8122030 INSURANCE COMPANIES DETAIL 8122040 INDUSTRIAL COMPANIES DETAIL 8122050 COMMERCIAL COMPANIES DETAIL 8122060 SERVICE COMPANIES SUB-ACCOUNT 8123 LOCAL AND FOREIGN CENTRAL COUNTERPARTIES DESCRIPTION:
With the amount receivable from the Houses, corresponding to the balances in favor of selling clients plus the stock exchange commission and the corresponding tax on said commission. DETAIL 8123000 LOCAL CENTRAL COUNTERPARTIES DETAIL 8123010 FOREIGN CENTRAL COUNTERPARTIES DEBITS:

When the Houses execute sale repos, with the amount receivable for the maturity of repos or repurchase value.
For accounting adjustments.
-
CREDITS:
With the value of purchase operations and the maturity of sales, when carrying out the respective fund settlement with the Houses.
For receivables from issuers and others, due to intermediary services provided.

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025
SECTION IX
ACCOUNTING APPLICATIONS MANUAL STOCK MARKET DEPOSIT, CUSTODY AND CONTROL ACCOUNTS FOR CREDITOR SECURITIES

ELEMENT 9
STOCK MARKET DEPOSIT, CUSTODY AND CONTROL ACCOUNTS FOR CREDITOR SECURITIES DESCRIPTION:
Represents the set of obligations, with direct, indirect participants and other entities, for deposited securities, as well as for the different services provided to such clients, in addition to obligations from stock market operations. ITEM 91 FINANCIAL SETTLEMENT ACCOUNTS AND STOCK MARKET OPERATIONS DESCRIPTION:
In this account, the amounts of obligations for cash or its equivalent, arising from stock market operations carried out, are recorded. The following accounts, sub-accounts correspond to this item:
ACCOUNT 910 OBLIGATIONS TO SETTLE
DESCRIPTION:
Records funds received from the Houses, generally all funds are invested, but in cases where funds are received before trading, they must be recorded in this account. SUB-ACCOUNT 9100 STOCK EXCHANGE BROKERAGE HOUSES DETAIL 9100000 ATLANTIDA SECURITIES, S.A. DE C.V. DETAIL 9100010 HENCORP, S.A. DE C.V. DETAIL 9100030 SERVICIOS GENERALES BURSATILES, S.A.DE C.V. DETAIL 9100040 VALORES CUSCATLAN, S.A. DE C.V. DETAIL 9100050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. DETAIL 9100060 VALORES AZUL, S.A. DE C.V. DETAIL 9100080 SYSVALORES, S.A. DE C.V. DETAIL 9100090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. DETAIL 9100100 CUSCATLAN SV INVERSIONES, S.A DE C.V.

When carrying out the remittance of received funds, against Payable Accounts.
CREDITS:
With the money received from the houses after trading, for the investments made.
With funds received for investments to be made, which belong to investor clients.
ACCOUNT 911 ACCOUNTS PAYABLE FOR STOCK MARKET OPERATIONS AND SECURITIES CUSTODY DESCRIPTION:
Records the value of obligations to be paid to the houses, controlling these balances specifically for each of the Houses, as a result of the stock market operations carried out. SUB-ACCOUNT 9110 STOCK EXCHANGE BROKERAGE HOUSES DETAIL 9110000 AT PRESENT SUB-DETAIL 911000000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911000010 HENCORP, S.A. DE C.V. SUB-DETAIL 911000030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V. SUB-DETAIL 911000040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 911000050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911000060 VALORES AZUL. S.A DE C.V. SUB-DETAIL 911000080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911000090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911000100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 911000110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 9110010 FOR CASH SUB-DETAIL 911001000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911001010 HENCORP, S.A. DE C.V.

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 SUB-DETAIL 911001030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V. SUB-DETAIL 911001040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 911001050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911001060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911001080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911001090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911001100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 911001110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 9110020 AT TERM SUB-DETAIL 911002000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911002010 HENCORP, S.A. DE C.V. SUB-DETAIL 911002030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V. SUB-DETAIL 911002040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 911002050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911002060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911002080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911002090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911002100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 911002110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 9110030 OPTIONS SUB-DETAIL 911003000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911003010 HENCORP, S.A. DE C.V. SUB-DETAIL 911003030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V. SUB-DETAIL 911003040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 911003050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911003060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911003080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911003090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911003100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 911003110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 9110040 MATURITY OF PURCHASE REPO AGREEMENTS WITH THIRD PARTIES

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 SUB-DETAIL 911004000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911004010 HENCORP, S.A. DE C.V. SUB-DETAIL 911004030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V. SUB-DETAIL 911004040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 911004050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911004060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911004080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911004090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911004100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 911004110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 9110050 MATURITY OF PURCHASE REPO AGREEMENTS WITH PORTFOLIO SUB-DETAIL 911005000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911005010 HENCORP, S.A. DE C.V. SUB-DETAIL 911005030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V. SUB-DETAIL 911005040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 911005050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911005060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911005080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911005090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911005100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 911005110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 9110060 MATURITY OF PURCHASE REPO AGREEMENTS WITH BANKS SUB-DETAIL 911006000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911006010 HENCORP, S.A. DE C.V. SUB-DETAIL 911006030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V. SUB-DETAIL 911006040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 911006050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911006060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911006080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911006090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V.

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 SUB-DETAIL 911006100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 911006110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 9110070 MATURITY OF PURCHASE REPO AGREEMENTS WITH THE BROKERAGE HOUSE SUB-DETAIL 911007000 ATLANTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911007010 HENCORP, S.A. DE C.V. SUB-DETAIL 911007030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V. SUB-DETAIL 911007040 VALORES CUSCATLAN EL SALVADOR S.A DE C.V. SUB-DETAIL 911007050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911007060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911007080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911007090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911007100 CUSCATLAN SV INVERSIONES, S.A DE C.V. SUB-DETAIL 911007110 VALORES BANAGRICOLA, S.A. DE C.V. DETAIL 9110080 OTHER STOCK MARKET PAYABLE ACCOUNTS SUB-ACCOUNT 9111 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 9111000 CENTRAL BANK OF RESERVE DETAIL 9111010 LOCAL BANKS DETAIL 9111020 FOREIGN BANKS SUB-ACCOUNT 9112 NON-BANK SECURITIES ISSUERS. DETAIL 9112000 CENTRAL GOVERNMENT DETAIL 9112010 MUNICIPALITIES DETAIL 9112020 NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 9112030 INSURANCE COMPANIES DETAIL 9112040 INDUSTRIAL COMPANIES DETAIL 9112050 COMMERCIAL COMPANIES DETAIL 9112060 SERVICE COMPANIES SUB-ACCOUNT 9113 LOCAL AND FOREIGN CENTRAL COUNTERPARTIES

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 DESCRIPTION:
With the amount receivable from the Houses, corresponding to the balances in favor of selling clients plus the stock exchange commission and the corresponding tax on said commission. DETAIL 9113000 LOCAL CENTRAL COUNTERPARTIES DETAIL 9113010 FOREIGN CENTRAL COUNTERPARTIES DEBITS:

With the value of purchases and the maturity of sale repos, when settlement is made with the Stock Exchange.
CREDITS:
With the amount to be paid to the houses for purchase operations and the maturity of sale repos.

COMPARATIVE BALANCE SHEET
NAME OF STOCK EXCHANGE
BALANCE SHEET
AS OF XX OF XXXXXXXXX OF 2XX1-2XX0
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) 2XX1 2XX0 1 ASSETS 11 CURRENT ASSETS US$ US$ 110 CASH AND CASH EQUIVALENTS US$ US$ 111 BANKS AND OTHER FINANCIAL INSTITUTIONS 112 RESTRICTED CASH US$ US$ 113 FINANCIAL INVESTMENTS US$ US$ 114 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM CLIENTS US$ US$ 115 RELATED ACCOUNTS AND DOCUMENTS RECEIVABLE. US$ US$ 116 INTEREST RECEIVABLE US$ US$ 117 TAXES US$ US$ 118 PREPAID EXPENSES US$ US$ 12 NON-CURRENT ASSETS US$ US$ 120 REAL ESTATE US$ US$ 121 FURNITURE US$ US$ 122 IMPROVEMENTS IN PROPERTY, PLANT AND EQUIPMENT US$ US$ 123 LONG-TERM FINANCIAL INVESTMENTS US$ US$ 124 LONG-TERM ACCOUNTS AND DOCUMENTS RECEIVABLE FROM CLIENTS US$ US$ 125 LONG-TERM RELATED ACCOUNTS AND DOCUMENTS RECEIVABLE US$ US$ 126 INTANGIBLE ASSETS US$ US$ 127 CONSTRUCTION IN PROGRESS US$ US$ 128 LONG-TERM ASSETS HELD FOR SALE US$ US$ TOTAL ASSETS US$ US$ 2 LIABILITIES 21 CURRENT LIABILITIES US$ US$ 210 LOANS AND OVERDRAFTS WITH LOCAL BANKS US$ US$ 211 CURRENT PORTION OF LONG-TERM LIABILITIES US$ US$ 212 OBLIGATIONS FOR CUSTODY AND ADMINISTRATION SERVICES US$ US$ 213 ACCOUNTS PAYABLE US$ US$ 214 RELATED ACCOUNTS PAYABLE US$ US$ 215 TAXES PAYABLE US$ US$ 216 DIVIDENDS PAYABLE US$ US$ 217 NEGOTIABLE FINANCIAL LIABILITIES US$ US$ 218 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECT ON RESULTS US$ US$ 219 HEDGING FINANCIAL DERIVATIVE INSTRUMENTS US$ US$ 22 NON-CURRENT LIABILITIES US$ US$ 220 LONG-TERM BANK LOANS US$ US$ 221 OTHER LONG-TERM LOANS 222 LONG-TERM OBLIGATIONS WITH RELATED COMPANIES US$ US$ 223 DEFERRED INCOME TAX US$ US$ 224 DEFERRED REVENUE US$ US$ 225 FINANCIAL LEASE OBLIGATIONS US$ US$ 226 PROVISION FOR LABOR OBLIGATIONS US$ US$ 227 NON-CONTROLLING INTEREST US$ US$ 3 EQUITY 31 CAPITAL US$ US$

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 19/12/2024 Validity: 03/01/2025 NAME OF STOCK EXCHANGE BALANCE SHEET AS OF XX OF XXXXXXXXX OF 2XX1-2XX0 (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) 2XX1 2XX0 310 SHARE CAPITAL US$ US$ 311 ADDITIONAL CAPITAL US$ US$ 32 CAPITAL RESERVES US$ US$ 320 CAPITAL RESERVES US$ US$ 321 OTHER MANDATORY RESERVES US$ US$ 322 VOLUNTARY RESERVES US$ US$ 33 REVALUATIONS US$ US$ 330 REVALUATIONS OF REAL ESTATE US$ US$ 331 REVALUATIONS OF FURNITURE US$ US$ 332 REVALUATIONS OF INVESTMENTS US$ US$ 333 REVALUATIONS OF LONG-TERM ASSETS HELD FOR SALE US$ US$ 34 RESULTS US$ US$ 340 ACCUMULATED RESULTS OF PRIOR YEARS US$ US$ 341 RESULTS OF THE CURRENT YEAR US$ US$ 35 RESTRICTED EQUITY US$ US$ 350 RESTRICTED EQUITY 36 SHARE-BASED PAYMENT OPTIONS US$ US$ 360 SHARE-BASED PAYMENT OPTIONS US$ US$ TOTAL LIABILITIES AND EQUITY US$ US$ 6 COMMITMENT AND CONTROL CONTINGENCIES AND OWN 61 DEBIT COMMITMENT CONTINGENT ACCOUNTS US$ US$ 610 GUARANTEES, BONDS AND SURETIES GRANTED US$ US$ 611 LITIGATION AND LAWSUITS US$ US$ 612 OWN REPO OPERATIONS US$ US$ 62 CONTROL ACCOUNTS US$ US$ 620 OBLIGATIONS FOR SECURITIES DELIVERED IN SUB-CUSTODY. US$ US$ 622 OWN SECURITIES AND ASSETS PLEDGED AS COLLATERAL US$ US$ 623 UNUTILIZED OBTAINED CREDITS US$ US$ 624 GUARANTEES RECEIVED US$ US$ 625 CONTROL ACCOUNTS ON DEPRECIATED OR DOUBTFUL RECOVERY ASSETS US$ US$ 626 AUTHORIZED ISSUANCES PENDING PLACEMENT 627 ISSUANCES IN CIRCULATION US$ US$ TOTAL DEBIT ACCOUNTS 7 CREDITOR COMMITMENT AND CONTROL CONTINGENCIES 71 CONTINGENT AND COMMITMENT ACCOUNTS US$ US$ 710 LIABILITY FOR GUARANTEES GRANTED US$ US$ 711 LIABILITY FOR LITIGATION AND LAWSUITS US$ US$ 712 OBLIGATIONS AND RIGHTS FROM OWN REPO OPERATIONS US$ US$ 72 CREDITOR CONTROL ACCOUNTS US$ US$ 720 SUB-CUSTODY OF SECURITIES US$ US$ 722 COUNTERACCOUNT OWN SECURITIES AND ASSETS PLEDGED AS COLLATERAL US$ US$ 723 COUNTERACCOUNT OF UNUTILIZED OBTAINED CREDITS US$ US$ 724 LIABILITY FOR GUARANTEES RECEIVED US$ US$ 725 COUNTERACCOUNT OF DIVERSE CONTROL ACCOUNTS US$ US$ 726 COUNTERACCOUNT OF AUTHORIZED ISSUANCES PENDING PLACEMENT US$ US$ 727 COUNTERACCOUNT ISSUANCES IN CIRCULATION US$ US$ TOTAL CREDITOR ACCOUNTS US$ US$

COMPARATIVE INCOME STATEMENT
NAME OF THE STOCK EXCHANGE
INCOME STATEMENT
PERIOD FROM XX OF XXXXXX TO XXXXX OF XXXXXXXXX OF 2XX1-2XX0 (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) 2XX1 2XX0 5 REVENUE 51 OPERATING REVENUE US$ US$ 510 REVENUE FROM STOCK MARKET OPERATIONS AND COMPENSATION AND LIQUIDATION SERVICES US$ US$ 511 REVENUE FROM DEPOSIT, CUSTODY AND ADMINISTRATION SERVICES TO NON- ISSUERS US$ US$ 512 REVENUE FROM DEPOSIT, CUSTODY AND ADMINISTRATION SERVICES TO ISSUERS 513 DIVERSE REVENUE 4 EXPENSES 41 OPERATING EXPENSES US$ US$ 410 STOCK MARKET OPERATING EXPENSES AND CUSTODY AND DEPOSIT SERVICES US$ US$ 411 GENERAL ADMINISTRATIVE AND PERSONNEL EXPENSES US$ US$ 412 DEPRECIATION, AMORTIZATION AND IMPAIRMENT EXPENSES FROM OPERATIONS CURRENT US$ US$ 413 DEVALUATION OF LONG-TERM ASSETS HELD FOR SALE US$ US$ OPERATING RESULTS US$ US$ 52 FINANCIAL INCOME US$ US$ 520 FOREIGN CURRENCY BUY-SELL OPERATIONS US$ US$ 521 REVENUE FROM FINANCIAL INVESTMENTS US$ US$ 522 REVENUE FROM ACCOUNTS AND DOCUMENTS RECEIVABLE US$ US$ 523 RECOVERY OF FINANCIAL ASSETS US$ US$ 524 OTHER FINANCIAL INCOME US$ US$ RESULTS BEFORE FINANCIAL EXPENSES US$ US$ 42 FINANCIAL EXPENSES US$ US$ 420 EXPENSES FROM FOREIGN CURRENCY CHANGE OPERATIONS US$ US$ 421 EXPENSES FROM OWN INVESTMENT OPERATIONS US$ US$ 422 EXPENSES FOR OBLIGATIONS WITH FINANCIAL INSTITUTIONS US$ US$ 423 EXPENSES FOR ACCOUNTS AND DOCUMENTS PAYABLE US$ US$ 424 EXPENSES FOR ASSETS RECEIVED UNDER FINANCIAL LEASE US$ US$ 425 OTHER FINANCIAL EXPENSES 426 PROVISIONS FOR UNCOLLECTIBLES AND DEVALUATION OF INVESTMENTS US$ US$ 427 LOSSES ON ASSET SALES US$ US$ RESULTS BEFORE RESERVES AND TAXES US$ US$ 320 CAPITAL RESERVES US$ US$ 3200 LEGAL RESERVE US$ US$ ORDINARY RESULTS AFTER RESERVES AND BEFORE TAXES US$ US$

LESS
DECLARED DIVIDENDS US$ US$
TOTAL RETAINED EARNINGS AT THE END OF THE YEAR US$ US$ EARNINGS PER SHARE CURRENT YEAR EARNINGS AND BEFORE TAXES US$ US$ CURRENT YEAR EARNINGS AND BEFORE EXTRAORDINARY ITEMS US$ US$ EARNINGS AFTER EXTRAORDINARY ITEMS US$ US$ No. OF COMMON SHARES IN CIRCULATION XXX XXX NOMINAL VALUE PER SHARE US$ US$

NOMBRE BOLSA DE VALORES
STATEMENT OF STOCK EXCHANGE AND SECURITIES DEPOSIT AND CUSTODY OPERATIONS. AS OF DECEMBER XX, XXXX (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) CODE 2XX1 2XXX 8 DEBTOR SECURITIES DEPOSIT, CUSTODY AND SECURITIES CONTROL ACCOUNTS 81 FINANCIAL SETTLEMENT AND STOCK EXCHANGE OPERATIONS ACCOUNTS. 810 CASH US$ US$ 811 OPERATING ACCOUNTS IN BANKS AND OTHER FINANCIAL INSTITUTIONS US$ US$ 812 ACCOUNTS RECEIVABLE FOR STOCK EXCHANGE OPERATIONS AND SECURITIES CUSTODY US$ US$ TOTAL ACCOUNTS ASSOCIATED WITH STOCK EXCHANGE OPERATIONS US$ US$ 9 CREDITOR SECURITIES DEPOSIT, CUSTODY AND SECURITIES CONTROL ACCOUNTS 91 FINANCIAL SETTLEMENT AND STOCK EXCHANGE OPERATIONS ACCOUNTS. 910 OBLIGATIONS TO SETTLE. US$ US$ 911 ACCOUNTS PAYABLE FOR STOCK EXCHANGE OPERATIONS AND SECURITIES CUSTODY. US$ US$ TOTAL CREDITOR ACCOUNTS ASSOCIATED WITH STOCK EXCHANGE OPERATIONS US$ US$

STATEMENT OF CHANGES IN EQUITY
NAME OF THE STOCK EXCHANGE
STATEMENT OF CHANGES IN EQUITY FOR THE PERIODS ...
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) Additional Capital Accumulated Reserves Revaluations Result Total US$ US$ US$ US$ US$ US$

Increase/decrease capital
US$ (US$) US$
Capitalization US$ (US$) (US$) (US$) (US$) US$ Revaluation US$ US$ Declared dividends (US$) (US$) Result of the period. US$ US$ Retained earnings US$ US$ Transfer of earnings to the reserve legal US$ (US$) US$ Change in the value of investments US$ US$ Others (specify) US$ Balances at ... US$ US$ US$ US$ US$ US$

Increase/decrease capital
US$ (US$) US$ US$
Capitalization. US$ (US$) (US$) (US$) (US$) US$ Revaluation. US$ Declared dividends (US$) (US$) Result of the period US$ US$ Retained earnings US$ US$ Transfer of earnings to the reserve legal US$ (US$) US$ Change in the value of investments US$ US$ Others (specify) Balances at ... US$ US$ US$ US$ US$ US$

STATEMENT OF CASH FLOWS
NAME OF STOCK EXCHANGE
STATEMENT OF CASH FLOWS FOR THE
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) 2XX1 2XX0 CASH FLOW FROM OPERATING ACTIVITIES Inflows from own investment operations. US$ US$ Inflows from services. US$ US$ Inflows from interest and dividends. US$ US$ Other inflows related to operation. US$ US$ (recovery of assets previously declared as loss) LESS:
Payments for purchase of own investment. US$ US$ Payments for service costs. US$ US$ Payment of remuneration and social benefits. US$ US$ Payment to suppliers. US$ US$ Payment of taxes and contributions. US$ US$ Other payments related to operation. US$ US$ INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS ARISING FROM OPERATING ACTIVITY. CASH FLOW FROM INVESTMENT ACTIVITIES Inflow from sale of Financial Investments US$ US$ Inflow from dividends received. US$ US$ Inflow from sale of real estate and equipment. US$ US$ Other inflows related to investment US$ US$ LESS:
Payments for purchase of Financial Investments US$ US$ Payments for purchase of real estate and equipment. US$ US$ Other outflows related to investment. US$ US$ INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS ARISING FROM INVESTMENT ACTIVITIES. CASH FLOW FROM FINANCING ACTIVITIES Inflows from shareholder contributions. US$ US$ Inflows from short and long-term bank loans. US$ US$ Inflows from repurchase operations US$ US$ Other inflows related to financing activity. US$ US$ LESS:
Amortization of obtained loans. US$ US$
Payment of dividends and other distributions. US$ US$ Other cash payments related to financing activity. US$ US$ INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS ARISING FROM FINANCING ACTIVITIES. NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

BALANCE CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD

Alameda Juan Pablo II, between 15 and 17 1st Avenue North, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-11/2024 NCF-09 ACCOUNTING MANUAL FOR STOCK EXCHANGES Approval: 12/19/2024 Validity: 01/03/2025 NAME OF STOCK EXCHANGE STATEMENT OF CASH FLOWS FOR THE (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) 2XX1 2XX0 BALANCE CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD

RECONCILIATION OF NET INCOME WITH CASH AND CASH EQUIVALENTS ARISING FROM OPERATING ACTIVITIES RESULT OF THE PERIOD PROFIT (LOSS). PLUS:
Adjustment to the period result: US$ US$
Provisions for uncollectibility and devaluation of period investment. US$ US$ Depreciation and amortization of the period. US$ US$ Various provisions of the period. US$ US$ Losses on sale of real estate and equipment. US$ US$ Others. US$ US$ LESS:
Profit on sale of real estate and equipment. US$ US$ CHARGES AND CREDITS FOR NET CHANGES IN ASSETS AND LIABILITIES: US$ US$ Accounts and documents receivable. US$ US$ Accounts and documents payable. US$ US$ Expenses paid in advance. US$ US$ Other assets. US$ US$ Taxes and contributions payable. US$ US$ Suppliers. US$ US$ INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS ARISING FROM OPERATING ACTIVITY. The nomenclature of the elements of this financial statement may vary by adapting it to the operations practiced by the Stock Exchanges.

A. SANCTIONS
Non-compliance with the provisions contained in this Manual shall be sanctioned in accordance with what is established in the Law on Supervision and Regulation of the Financial System. B. Repeal The Table for Stock Exchanges - MC Bolsas v1 (RCTG-27/2010), approved by the Board of Directors of the Securities Superintendent in Session No. CD-19/2010 of October 12, 2010, whose Organic Law was repealed by Legislative Decree No. 592 which contains the Law on Supervision and Regulation of the Financial System, published in the Official Gazette No. 23, Volume 390, dated February 2, 2011.
C. UNFORESEEN ASPECTS
Aspects not foreseen in regulatory matters in this Manual shall be resolved by the Central Bank of Reserve through its Standards Committee. D. VALIDITY These Standards shall enter into force as of January three, two thousand twenty-five.

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

ACCOUNTING MANUAL FOR STOCK EXCHANGES

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