RegAlertRule · BCR · 17 Dec 2025 · NCF-14
Accounting Manual for the Deposit Guarantee Institute (NCF-14)
The Deposit Guarantee Institute must submit its accounting system to the Superintendence for approval, detailing general information, external auditors, accounting policies, and computerized systems. It must present monthly financial information to the Superintendence within five business days of month-end, or ten days for June and December. Annual Financial Statements, including notes and the external auditor’s report, must be submitted within the first sixty days of each year. The Manual enters into force on January 1, 2026, and non-compliance is sanctioned under the Law for the Supervision and Regulation of the Financial System.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
THE COMMITTEE OF NORMS OF THE CENTRAL BANK OF RESERVE OF EL SALVADOR,
CONSIDERING:
I. That Article 81, fourth paragraph, of the Law for the Stability of the Financial System and Deposit Guarantee, establishes that the Technical Norms regulating the Accounting Manual and Catalog according to the nature of the Institute, shall be issued by the Central Bank through its Committee of Norms.
II. That Article 86 of the Law for the Stability of the Financial System and Deposit Guarantee, establishes that the Superintendence shall be responsible for the supervision of the Institute in accordance with its nature as guarantor of deposits, regarding the banking resolution process and payment of guarantee.
III. That Article 7, letter r), of the Law for the Supervision and Regulation of the Financial System establishes that the Deposit Guarantee Institute shall be subject to the provisions of this Law and therefore to the supervision of the Financial System Superintendence.
IV. That Article 35, letter f), of the Law for the Supervision and Regulation of the Financial System establishes that it is the obligation of the supervised entities to adequately disclose 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 for the 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; the determination of accounting obligations and principles in accordance with which they must keep their accounting, and the establishment of criteria for the valuation of assets, liabilities, and the creation of provisions and reserves for risks.
THEREFORE,
in virtue of the regulatory powers conferred by Article 99 of the Law for the Supervision and Regulation of the Financial System,
AGREES, to issue the following:
ACCOUNTING MANUAL FOR THE DEPOSIT GUARANTEE INSTITUTE
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
CONTENT
CHAPTER I
GENERAL PROVISIONS
Comprises the general application provisions in the recording of the operations of the Deposit Guarantee Institute.
CHAPTER II
FINANCIAL STATEMENTS AND THEIR PUBLICATION
Comprises the provisions regarding the submission of financial statements to the Financial System Superintendence and their publication.
CHAPTER III
ACCOUNT CATALOG
Comprises the list of accounts provided for the accounting of the respective operations.
CHAPTER IV
ACCOUNT APPLICATION MANUAL
Comprises the description of the concept of the accounts and the main applications by which they will be affected.
CHAPTER V
FINANCIAL STATEMENTS
Includes the models of the financial statements.
CHAPTER VI
OTHER PROVISIONS AND VALIDITY
Comprises provisions corresponding to sanctions, unforeseen aspects, and validity.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
CHAPTER I
GENERAL PROVISIONS
- OBJECTIVE
This Accounting Manual aims to present in a uniform and homogeneous manner the accounting recording of the operations performed by the Deposit Guarantee Institute. Thus constituting an essential tool for the integration of financial statements, which must faithfully reflect the financial situation, results of operations, and management, so that they constitute a useful instrument for the analysis of information and decision-making by the Deposit Guarantee Institute, the Financial System Superintendence, the Central Bank of Reserve of El Salvador, users of the Institute's services, and the general public.
- SCOPE
The Manual consists of the General Provisions, Accounting Framework, Account Catalog, Accounting Applications Manual, and the models of the Financial Statements. The subject obligated to comply with the provisions established in this Accounting Manual is the Deposit Guarantee Institute.
- TERMS
For the purposes of this Accounting Manual, the terms indicated below have the following meaning:
a) Central Bank: Central Bank of Reserve of El Salvador; b) Member Entities: In accordance with Article 88 of the Law for the Stability of the Financial System and Deposit Guarantee; c) Institute: Deposit Guarantee Institute; and d) Superintendence: Financial System Superintendence.
- PROCESS OF OPERATIONS AND ACCOUNTING SYSTEM
4.1. Processing of Accounting Operations
The Institute may process its accounting operations by the means it deems appropriate, provided that it allows for analysis and supervision. For this purpose, the Institute must present the accounting system to the Superintendence to request its approval.
4.2. Accounting System
The accounting system consists of the methods and records established to identify, analyze, classify, record, and report the Institute's transactions.
It comprises:
a) The Account Catalog and Application Manual; b) Accounting records, supporting documents, and auxiliary records; c) The accounting processing involved from the initiation of a transaction until its inclusion in the Financial Statements; and d) The financial information process used to prepare the Institute's Financial Statements, including estimates and disclosures of important data.
The minimum information that the accounting system will contain, for purposes of presentation to the Superintendence, is as follows:
4.2.1. Description of the Accounting System
a) General information about the Institute: Name, Tax Identification Number (NIT), address, telephone, and other relevant information; b) Name and registration number of the external auditor; c) Accounting policies and procedures adopted, which consist of presenting the accounting policies and procedures that the Institute will use, in accordance with the minimum disclosures required in this Manual and the applicable International Financial Reporting Standards; and d) Description of the notes to the Financial Statements to be prepared, in accordance with the applicable International Financial Reporting Standards.
4.2.2. Requirements of Accounting Records
a) Form of keeping accounting books: Legal accounting books will be kept in bound and paginated books, on separate paginated sheets, or other physical or electronic means; b) Nature of the system to be used: Description of the name and operation of the computer system in which accounting will be kept; c) Form of recording operations: Explain in what form operations will be recorded in the legalized accounting records; and d) Detail of auxiliary books to be kept and the form of recording operations in them.
4.2.3. Description of Computerized Information Systems
a) Design of the computerized accounting system. The content of this letter comprises a description of the form of recording, operating, and generating accounting records; b) Description of modules; c) Description of databases; and d) Flowchart of modules and programs.
4.2.4. Security Measures
It will consist of an exposition of the measures to be taken internally to minimize the inherent risk existing for the different assets.
4.2.5. Additional Documentation
The following documentation must be attached in original and copy:
a) Source documentation to be used for the recording of operations, including income notes, expense notes, journal vouchers, among others; b) Formats of main books; c) Formats of auxiliary books; d) Technical and operation manual of the computer system; and e) User manual of the computer system.
It must incorporate and describe, in addition to the accounting system, other computer systems that affect the Institute's accounting records.
- MODIFICATION OF THE MANUAL
The coding and openings established in this Manual must be respected in their entirety; therefore, no new elements, sections, accounts, sub-accounts, sub-sub-accounts, and details different from those already established may be opened. Sub-analytical sub-sub-accounts may be added after the seventh (7th) digit, provided that they correspond to the nature of the account from which they originate and to the degree and detail considered necessary for better recording and control of their operations.
When any operation or transaction arises that is not foreseen in this Manual, the Institute must communicate this to the Central Bank, attaching the accounting criteria they intend to use. Along with the proposal for accounting treatment, as well as the accounts to be used, they will describe the transaction or event, indicating its quantitative impact on the Financial Statements and the reasons, in the judgment of the competent administrative body, that justify the proposed treatment.
The Central Bank will analyze the request, and if the proposed accounting application is appropriate and implies a modification of the Manual, the corresponding regulatory process will be activated for its approval.
Prior to the modification of the Manual, the Institute must account for the operation or transaction temporarily, in sub-accounts corresponding to the section denominations that the entity has identified, and when the Central Bank approves the aforementioned modification, the Institute must reclassify the transaction to the accounts that have been approved for such purposes.
- RESPONSIBILITIES
6.1. Accounting Records
The administration is responsible for the recording of the Institute's operations, from the preparation of vouchers, documents, records, and files of transactions, to the formulation of the Financial Statements and other reports for their corresponding analysis, interpretation, and corresponding consolidation accounting when applicable.
The Institute must define the profiles that the personnel it hires must meet to perform the Institute's accounting operations, in order to efficiently and effectively carry out the activities and operations it performs.
6.2. Timeliness of Accounting Recording
The accounting of transactions will be carried out as they occur, recorded in chronological order, and in the accounts whose title corresponds to their nature.
- SUBMISSION OF INFORMATION
7.1. Timeliness
The Institute will submit the corresponding financial information within the timeframes defined in this Manual. Lack of timeliness in the submission will be sanctioned in accordance with what is established in the Law for the Supervision and Regulation of the Financial System.
The Institute must designate a responsible official (as well as its respective substitute) to timely comply with the information requirements established in this Manual to be submitted to the Superintendence.
7.2. Frequency
7.2.1. Monthly and Annual Financial Information
The Institute must obligatorily present monthly financial information, which must be delivered to the Superintendence within five (5) business days, counted from the last day of the reported month, except for those corresponding to the months of June and December of each year, which will be within the first ten (10) business days.
Annual Financial Statements, such as: Balance Sheet, Statement of Results, Statement of Changes in Equity, Statement of Cash Flows, and the notes to them, which are submitted to the Superintendence, must be presented obligatorily with the signatures of the general accountant, president or legal representative, as well as with the signature of the external auditor and their corresponding stamps.
The Institute must communicate to the Superintendence the names, signatures, and positions of the persons authorized to sign the Financial Statements, within the first fifteen (15) business days following the appointment.
- CLOSURE OF THE ECONOMIC YEAR
The economic and accounting period will comprise from January 1 to December 31 of each year.
- RECORDS
9.1 Accounting Books
The movement and balance of accounts will be recorded in the main books and the sub-accounts in auxiliary books considered necessary. The main financial books and records are:
a) Journal Book; b) Ledger Book; c) Financial Statements Book; d) Account Auxiliary Book; and e) Bank Book.
Accounting records must comply with what is established in the Commercial Code.
In the Financial Statements Book, the Balance Sheet, the Statement of Results, the Statement of Cash Flows, the Statement of Changes in Equity, and the corresponding notes must be recorded.
The figures recorded in the main books and in the auxiliary books must be presented in absolute values including cents with two decimals.
9.2 Administrative Books
The Institute must keep and complete, in addition to the accounting books, the Book of Minutes of the Board of Directors.
- INTERNAL CONTROL APPLIED TO RECORDS
The Institute will establish internal control systems aimed at reasonably ensuring the reliability of accounting records, as well as the correct integration of operations.
The internal control system may contain aspects such as:
a) Accounting records with the necessary detail of the characteristics of assets, liabilities, equity, income, and expenses, so that all information contained in the different statements to be rendered can be clearly derived from them, which will maintain the necessary correlation both among themselves, when applicable, and with the accounting basis; b) Auxiliary detail of the composition of the balance of each of the sub-accounts, in order to possess an adequate integration of the records; c) Regardless of the accounts needed to form the Financial Statements, the details deemed necessary for the preparation of the rest of the complementary informational statements will be established, developing an analytical accounting that provides sufficient information for the calculation of costs and returns of the different centers, business lines, or other aspects of interest for adequate management control; and d) The Institute will establish internal control systems aimed at reasonably ensuring the reliability of accounting records, as well as the correct integration of operations, in accordance with its accounting policies.
- RECORDING AND ARCHIVING OF ACCOUNTING DOCUMENTATION
The operations recorded in the books mentioned in numeral 9 must be supported by the corresponding documentation and comply with what is established in the Commercial Code.
Operations will be recorded as they occur, in such a way as to avoid unnecessary delays.
The Institute must archive the documentation supporting its operations, in chronological order, using the means it considers, provided that such means have all security and control measures, including the Financial Statements prepared monthly and the Trial Balances. The storage time will be in accordance with what is regulated in the corresponding laws.
- CONCEPTUAL FRAMEWORK OF ACCOUNTING
Accounting will be governed according to the following precedence:
a) Salvadoran legislation that establishes specific accounting treatments; b) Accounting Norms issued by the Central Bank through its Committee of Norms; and c) International Financial Reporting Standards (IFRS), always adopting between the alternatives provided by these Standards the most prudent option and clearly revealing such situation in the notes to the financial statements, the above always as long as it does not contravene any provision contained in the Accounting Norms issued by the Committee of Norms of the Central Bank.
Accounting will be developed applying the accounting criteria and the fundamental characteristic indicated below:
12.1. Fair Presentation
Financial Statements must be drafted clearly, so that the information provided is understandable and useful for users in making their economic decisions, and must represent the fair image of the phenomena it intends to materialize, the equity, the financial situation, and the results of the Institute, in accordance with legal and regulatory provisions.
The systematic and regular application of the requirements, principles, and accounting criteria included in the following paragraphs must lead to the Financial Statements representing the fair image of the equity, the financial situation, and the results of the Institute. To this effect, in the accounting of operations, attention will be paid to their economic reality and not only to their legal form.
When it is considered that compliance with the requirements, principles, and accounting criteria included in this Manual is not sufficient to represent the fair image, the precise complementary information will be provided in the notes to the Financial Statements to achieve this objective.
In those exceptional cases where such compliance would be incompatible with the fair image that the Financial Statements must provide, such application will be considered inappropriate.
In such cases, the notes to the Financial Statements will sufficiently reason this circumstance and explain its influence on the equity, the financial situation, and the results of the Institute.
CHAPTER II
FINANCIAL STATEMENTS AND THEIR PUBLICATION
- OBJECTIVE
Establish regulations that allow the preparation, presentation, and disclosure of basic financial statements in accordance with prudential requirements issued by the Committee of Norms of the Central Bank and IFRS, in order to provide users of financial statements with sufficient and timely financial information about the financial, economic, and legal situation of the Institute.
- SCOPE
Models of financial statements are established, which the Institute must use to present its financial information, which must be accompanied by a minimum framework of notes that the Institute must consider when making disclosures of relevant information for each line of the Balance Sheet, Statement of Results, and the other basic financial statements as applicable.
- BASIC FINANCIAL STATEMENTS
The basic financial statements that must be prepared with reference to December 31 are: The Balance Sheet, the Statement of Results, the Statement of Changes in Equity, and the Statement of Cash Flows, according to Formats No. 1, 2, 3, and 4, and their respective notes, which include a summary of the most significant accounting policies and estimates and other explanatory information.
- NOTES
The Institute's Administration must incorporate the notes to the financial statements it deems appropriate. Likewise, it must incorporate the necessary notes to reveal the matters required by IFRS, as applicable.
The notes present information about the bases for the preparation of the financial statements and about accounting policies, provide narrative descriptions, and are an integral part of them, containing additional information, in detail, that complements the balances reflected in the financial statements.
- SUBMISSION AND DISCLOSURE OF FINANCIAL STATEMENTS
Annual Financial Statements must be presented to the Institute's Board of Directors for their respective authorization.
Such Financial Statements must be published only once during the first sixty days of each year, in two newspapers of national circulation or in two technological, digital, or virtual media, in accordance with the special legal regulation of the matter. Annual Financial Statements must be accompanied by the External Auditor's Report. Likewise, the Institute will prepare and submit to the Central Bank and the Superintendence, the annual management report which will include the audited financial statements.
The Institute must submit the Annual Financial Statements, their notes, and the corresponding external auditor's report to the Superintendence within the first sixty days of each year.
CHAPTER III
ACCOUNT CATALOG
- DESCRIPTION OF THE CODIFICATION METHOD
The Account Catalog contains the basic accounts required for the accounting recording of economic events that meet the conditions for their recognition or, failing that, originate financial rights or obligations, enable the right to future claims, evidence ownership, or justify the existence of certain rights or obligations, indicating the number and name of the element, section, account, sub-account, sub-sub-account, and detail. The Catalog includes the codes and accounts; consequently, for internal records, it may disaggregate within each detail that best suits its needs.
The Account Catalog is presented in the Annex of this Accounting Manual, in which the codes and descriptions are detailed.
The Account Catalog is structured in elements identified by one digit, sections identified by 2 digits, accounts identified by 3 digits, sub-accounts identified by 5 digits, sub-sub-accounts identified by 7 digits, and details identified by 9 digits, as exemplified below:
Element: Identified by the first digit
Section: Identified by the first two digits
Account: Identified by the first three digits
Sub-account: Identified by the first five digits Sub-sub-account: Identified by the first seven digits Detail: Identified by the first nine digits
The codification method used in this catalog is numeric. The following is a general explanation of the aforementioned system description:
First Level (1 Digit). Accounting Elements.
Indicates the main division or highest level of the financial statements. The established elements are presented below:
CODE DESCRIPTION
1 ASSETS
2 LIABILITIES
3 EQUITY
4 INCOME
5 COSTS
6 EXPENSES
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
CODE DESCRIPTION
7 OFF-BALANCE SHEET ACCOUNTS
8 OFF-BALANCE SHEET CONTRA ACCOUNTS
Second Level (2 Digits). Aggregation Items.
Identifies the classification of each of the above elements, identifying a group of accounts of the same nature and with the same purpose. CODE DESCRIPTION 1 ASSETS 11 AVAILABILITIES 12 RESOLUTION AND GUARANTEE PAYMENT FUND 13 ACCOUNTS RECEIVABLE 14 RIGHTS IN RESOLUTION PROCESSES 15 PROPERTY, PLANT AND EQUIPMENT 16 INTANGIBLE ASSETS 17 OTHER ASSETS Third Level (3 Digits). General Ledger Accounts. Corresponds to the third level of the accounting system to identify the aggregation item. CODE DESCRIPTION 1 ASSETS 11 AVAILABILITIES 111 CASH 112 DEPOSITS AT THE CENTRAL RESERVE BANK 113 DEPOSITS AT LOCAL BANKS 114 DEPOSITS AT OTHER FINANCIAL INSTITUTIONS Fourth Level (4 and 5 Digits). Sub-accounts. The fourth and fifth digit of the accounting code are assigned to it, recording the movement of the auxiliaries into which the general ledger account is divided for better control. CODE DESCRIPTION 1 ASSETS 11 AVAILABILITIES 111 CASH 11101 GENERAL CASH 11102 PETTY CASH 11103 TRANSIT REMITTANCES
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
Fifth Level (6 and 7 Digits). Sub-sub-accounts.
The sixth and seventh digits are assigned to it; this sub-sub-account deepens the classification of the accounts from the previous level. CODE DESCRIPTION 1 ASSETS 11 AVAILABILITIES 111 CASH 11101 GENERAL CASH 1110101 GENERAL CASH Sixth Level (8 and 9 Digits). Details The eighth and ninth digits are assigned to it; this sub-account deepens the classification of the accounts from the previous level. CODE DESCRIPTION 1 ASSETS 11 AVAILABILITIES 112 DEPOSITS AT THE CENTRAL RESERVE BANK 11201 OPERATIONAL ACCOUNTS 1120101 CENTRAL RESERVE BANK 112010101 BANKS AND SAVINGS AND CREDIT SOCIETIES 112010102 OTHER REGULATED BANKS
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
CHAPTER IV
ACCOUNT APPLICATION MANUAL
SECTION I
ACCOUNTING APPLICATIONS MANUAL FOR ASSETS
1 ASSET
DESCRIPTION:
This element must represent the sum of all goods and rights available to the Institute to carry out its operations.
11 Availabilities
DESCRIPTION:
This item must represent all available funds maintained at the Institute or in accounts at various banks in the national financial system that correspond to its operational activities. DESCRIPTION:
This account must represent the sum of available funds at the Institute, as well as local remittances sent for deposit.
11101 General Cash
DESCRIPTION:
This sub-account must represent amounts of money in national and foreign currency available in the cash register for the development of the Institute's routine operations. It is debited for cash received as well as for checks received for the different income concepts of the ordinary operations carried out by the Institute. It is credited for the exit of cash and checks deposited in the different entities of the National Financial System. 11102 Petty Cash DESCRIPTION:
This sub-account must represent the petty funds established to make minor and recurring payments, which are required in the normal operations of the Institute; these will be established in accordance with the established policy. 111 Cash
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
It is debited with the amount of the petty fund at the time of its establishment and with subsequent increases (duly authorized) made to it.
It is credited when the amount of the fund is reduced or when it is finally settled (with prior authorization).
11103 Transit Remittances
DESCRIPTION:
This sub-account must represent amounts of money sent to be deposited at local banks and other Financial Institutions.
It is debited with the amount of the remittance sent for deposit at local banks and other financial institutions.
112 Deposits at the Central Reserve Bank
DESCRIPTION:
This account must represent amounts of money deposited at the Central Reserve Bank for the Institute's operations and investments. 11201 Operational Accounts DESCRIPTION:
This sub-account must represent amounts of money belonging to the Institute, corresponding to operational and investment budgets, derived from premiums received from banks, savings and credit societies, and other regulated banks, deposited at the Central Reserve Bank and which are of immediate liquidity. It is debited for deposits made and credit notes. It is credited for debit notes. 11202 Resolution Accounts DESCRIPTION:
This sub-account must represent amounts of money belonging to the Institute, derived from the Resolution and Guarantee Payment Fund, corresponding to budgets destined for when a resolution process of banks, savings and credit societies, or other regulated banks occurs, which are deposited at the Central Reserve Bank and are of immediate liquidity. It is debited with the remittances made and credit notes.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
It is credited with debit notes.
113 Deposits at Local Banks
DESCRIPTION:
This account must represent amounts of money belonging to the Institute, deposited at local banks and which are of immediate liquidity. The Institute will open accounts for operational funds or when a resolution and guarantee payment process occurs, for the management of received funds, in any situations that arise. 11301 Operational Accounts DESCRIPTION:
This sub-account must represent amounts of money belonging to the Institute, deposited at local banks and which are of immediate liquidity. It is debited with the remittances made, credit notes, and interest received.
It is credited with checks and transfer notes issued, debit notes, and rejected checks.
11302 Resolution and Guarantee Payment Processes DESCRIPTION:
This sub-account must represent amounts of money belonging to the Institute deposited at local banks for resolution processes and which are of immediate liquidity. It is debited with the remittances made, credit notes, and interest received.
It is credited with transfer notes issued and debit notes.
114 Deposits at Other Financial Institutions
DESCRIPTION:
This account must represent amounts of money belonging to the Institute, deposited at Other Financial Institutions and which are of immediate liquidity.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
The Institute will open accounts for operational funds or when a resolution and guarantee payment process occurs, for the management of received funds, in any situations that arise. 11401 Operational Accounts DESCRIPTION:
This sub-account must represent amounts of money belonging to the Institute, deposited at Other Financial Institutions and which are of immediate liquidity. It is debited with the remittances made, credit notes, and interest received.
It is credited with checks and transfer notes issued, debit notes, and rejected checks.
11402 Resolution and Guarantee Payment Processes DESCRIPTION:
This sub-account must represent amounts of money belonging to the Institute deposited at other Financial Institutions for resolution processes and which are of immediate liquidity. It is debited with the remittances made, credit notes, and interest received. It is credited with transfer notes issued and debit notes. 12 Resolution and Guarantee Payment Fund DESCRIPTION:
This item presents deposits administered by the Central Reserve Bank to meet resolution and guarantee payment processes in which the Institute's participation is requested. It also represents the value of financial assets received in payment, such as securities, deposits (with a term of more than one year), and others, resulting from resolution processes in which the Institute has intervened.
121 Administered by the Central Reserve Bank
DESCRIPTION:
This account must represent investments that the institution has decided to hold until maturity by policy and which have been made with funds destined to
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026 cover the deposits of savers in any of the Member Entities of the Institute.
12101 Administered by the Central Reserve Bank DESCRIPTION:
This sub-account must represent investments made by the Central Bank with the Institute's funds, which aim to cover the guarantee of savers' deposits in any of the Member Entities of the Institute. This occurs when a resolution or guarantee payment process takes place. It is debited with the opening of the deposit, as well as deposits made, and credited with the cancellation of the deposit. 122 Financial Assets Received from Resolution and Guarantee Payment Processes DESCRIPTION:
This account must represent the financial assets received in payment by the Institute when closing the resolution or guarantee payment process. 12201 Financial Assets Received DESCRIPTION:
This sub-account must represent financial assets received or purchased by the Institute as a result of participating in a resolution or guarantee payment process. Additionally, this account will record the sale of these assets that the Institute has decided to sell before they reach maturity by policy. It is debited when financial instruments are received as part of a resolution or guarantee payment process of a Member Entity. It is credited with the sale of financial assets carried out or with the transfer to the loss account if a write-down is deemed necessary. 13 Accounts Receivable DESCRIPTION:
This item must represent the amount of rights that the Institute has over third parties and which correspond to the normal course of its management operations.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
131 Premiums from Member Entities
DESCRIPTION:
This account must represent the value of premiums pending receipt from the Member Entities of the Institute. It is formed by each of the Member Entities of the Institute. 13101 Banks DESCRIPTION:
This sub-account must represent the value of premiums pending receipt from Banks in the Banks and Savings and Credit Societies fund.
It is debited with the amount of the premium pending payment.
It is credited when confirmation is received from the Central Bank that the operation has been carried out.
13102 Savings and Credit Societies
DESCRIPTION:
This sub-account must represent the value of premiums pending receipt from Savings and Credit Societies in the Banks and Savings fund administered by the Institute. It is debited with the amount of the premium pending payment. It is credited when confirmation is received from the Central Bank that the operation has been carried out. 13103 Other Regulated Banks DESCRIPTION:
This sub-account must represent the value of premiums pending receipt from Other Regulated Banks in the Other Regulated Banks fund administered by the Institute.
It is debited with the amount of the premium pending payment.
It is credited when confirmation is received from the Central Bank that the operation has been carried out.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
132 Advances
DESCRIPTION:
This account must represent amounts delivered to employees, suppliers, and consultants as a consequence of some contract in which such condition is accepted by the institution. 13201 Advances This sub-account is formed by the following sub-sub-accounts:
1320101 To Employees
1320102 To Suppliers
1320103 To Consultants
It is debited with the value of the advance made.
It is credited with the delivery of the product and/or service.
133 Interest and Yields
DESCRIPTION:
This account must represent interest and yields generated and not received from the various operations carried out by the Institute. 13301 From Deposits DESCRIPTION:
This sub-account represents interest generated but not received from deposits in savings accounts, time deposits, etc., opened by the Institute at Local Banks and other institutions. It is debited with the value of interest generated but not received. It is credited with the receipt of interest. 13302 From the Resolution and Guarantee Payment Fund DESCRIPTION:
This sub-account represents interest generated but not received from the Resolution Fund of the Institute's accounts administered by the Central Reserve Bank and financial assets received. It is debited with the value of interest generated but not received.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
It is credited with the receipt of interest.
13303 From Loans Granted to Member Entities
DESCRIPTION:
This sub-account represents interest generated but not received from loans granted by the Institute to Member Entities.
It is debited with the value of interest generated but not received.
It is credited with the receipt of interest.
13304 From Loans Received in Resolution Process DESCRIPTION:
This sub-account represents interest generated but not received from loans received from Member Entities through resolution or guarantee payment processes. It is debited with the value of interest generated but not received. It is credited with the receipt of interest. 134 Expenses Paid in Advance DESCRIPTION:
This account must represent payments made in advance by the Institute.
13401 Operational
DESCRIPTION:
This sub-account must represent expenses made in advance corresponding to the Institute's operational activities due to contracts (insurance, leasing, maintenance, advertising, etc.) signed. It is debited with the value of the expense paid in advance. It is credited with the transfer to the respective expense account. 13402 Resolution and Guarantee Payment DESCRIPTION:
This sub-account must represent expenses approved by the Institute's Board of Directors to carry out the resolution or guarantee payment process, made in advance, which will be settled according to the provision established for each of them (for example: at the end of the fiscal year, at the end of the resolution process, etc.). It is debited with the payment made. It is credited with the transfer to the respective expense account at the moment the expense recognition is established.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
139 Others
DESCRIPTION:
This account must represent expenses paid in advance that cannot be classified in any of the previous accounts.
It is debited with the value of the expense paid in advance.
It is credited with the transfer to the respective expense account.
13901 Commissions and Surcharges
DESCRIPTION:
This sub-account must represent commissions and surcharges that the Institute expects to receive for certain operations carried out, in the case of loans granted for resolution processes.
It is debited with the value of the expense made.
It is credited with the expiration of the payment periods made in advance.
13902 Cash Shortages
DESCRIPTION:
This sub-account must represent the value of the cash shortage discovered when making the respective count.
It is debited with the value of the shortage discovered.
It is credited with recoveries through payment by the person responsible for the shortage or with the document justifying the difference. 14 Rights in Resolution Processes
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
DESCRIPTION:
This item must represent the rights acquired by the Institute as a result of participating in resolutions or guarantee payments of Member Entities. 141 Guarantee Payment DESCRIPTION:
This account must represent the amount destined by the Institute to carry out a payment process; as well as the manner in which said process is being carried out. 14101 Guarantee Payment Processes DESCRIPTION:
This sub-account must represent payments made to depositors of the financial institution in resolution process (whether as advance, partial, final, and unclaimed payments), in accordance with what is established by the Law for Financial System Stability and Deposit Guarantee. It is debited with payments made. It is credited with the transfer to the account of overpayments and/or to the guarantee payment subrogation account at the end of the payment process. 14102 Overpayments DESCRIPTION:
This sub-account must represent amounts of money overpaid as guarantee to depositors of Member Entities in resolution process. It is debited with the transfer from the Guarantee Payment Process account. It is credited with the refund made by the depositor and/or with the transfer to the loss account. 14103 Subrogations for Guarantee Payment DESCRIPTION:
This sub-account must represent amounts to be collected from the institution in resolution process resulting from a guarantee payment operation carried out by the Institute. It is debited with the transfer from the Guarantee Payment Process account. It is credited with payments made by the bank in resolution process resulting from the recovery of funds.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
14199 Provision for Uncollectible Subrogation (C.R.)
DESCRIPTION:
This sub-account represents the amount established in policies authorized by the Institute's Board of Directors as uncollectible for each payment process administered by the Institute. It is debited with downward adjustments to the value approved by the Institute's Board of Directors, with the settlement of the balance at the time of determining the material impossibility of recovery. It is credited with the value approved by the Institute's Board of Directors at the time the transfer to the subrogation account of the Guarantee Payment process is made, to initiate the collection process from the Institution in resolution process, and with upward adjustments made on dates subsequent to the initial credit. 142 Resolution Measures DESCRIPTION:
This account must represent the current balances of resolution measures applied by the Institute.
14201 Asset Purchase
DESCRIPTION:
This sub-account must represent the financing or participation granted by the Institute to support the resolution measure in accordance with Article 59 of the Law. It is debited with the value of the financing granted by the Institute. It is credited with recoveries made, the transfer to the respective expense account in case it is considered unrecoverable. 14202 Participations in Bridge Bank DESCRIPTION:
This sub-account must represent financial resources delivered by the Institute to support the creation and operation of a Bridge Bank, in accordance with a resolution agreement adopted by the Superintendence of the Financial System in its capacity as Resolution Authority. It is debited with the amount of resources delivered to the bridge bank.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
It is credited with recoveries made of the contributed resources.
14203 Assets Received from Resolution and Guarantee Payment Processes DESCRIPTION:
This sub-account must represent all movable, immovable assets, or financial instruments with a term of more than one year belonging to the Institute that were received as part of a resolution and guarantee payment process of Banks, Savings and Credit Societies, or Other Regulated Banks, through purchase, acceptance as payment, etc. 14299 Others DESCRIPTION:
This sub-account must represent the value of assets received in Resolution processes not classified in any of the previous accounts and which are property of the Institute. 15 Property, Plant and Equipment DESCRIPTION:
This item must represent movable and immovable goods acquired with the objective of being used by the Institute's personnel for their operations. 151 Non-Depreciable Properties DESCRIPTION:
This account must represent the value of goods that by their nature are not subject to depreciation.
Such assets are subject to the recognition of impairment loss whenever the book value of the asset is greater than its recoverable amount. 15101 Non-Depreciable Properties 1510101 Land DESCRIPTION:
This sub-account and sub-sub-account must represent all land owned by the Institute. All necessary records will be created to identify each of the lands owned.
It is debited with the acquisition value of the land.
It is credited when the Institute sells this asset.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
1510102 Construction in Progress
DESCRIPTION:
This sub-sub-account must represent funds destined for construction in progress owned by the Institute. All necessary records will be created to identify each of these constructions. It is debited with the values being invested in the construction. It is credited with the completion of the construction and its transfer to account 15201. 152 Depreciable Properties and Equipment DESCRIPTION:
This account must represent all assets owned by the Institute that are subject to depreciation by legal provision.
15201 Depreciable Properties and Equipment
1520101 Buildings and Installations
1520102 Computing and Communications Equipment 1520103 Furniture and Office Equipment 1520104 Vehicles 1520105 Machinery, Equipment and Tools DESCRIPTION:
This sub-account and sub-sub-accounts must represent the value of all buildings, installations, and equipment owned by the Institute. Necessary records will be created to have a detail of each of these goods. 1520199 Other Assets DESCRIPTION:
This sub-sub-account must represent the value of fixed assets not classified in any of the previous codes and which are property of the Institute. Necessary records will be created to have a detail of each of these goods. It is debited with the purchase of the asset. It is credited with the sale of the asset or its write-off due to loss, obsolescence, or damage that renders it unusable. 153 Revaluations
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
DESCRIPTION:
This account must represent all increases made to Property, Plant, and Equipment, taking as its technical basis the respective International Financial Reporting Standards (IFRS), and must be carried out by a professional in the field as established in the Banking Law. The corresponding governing body must authorize its application.
15301 Revaluations
1530101 Of Non-Depreciable Assets
1530102 Of Depreciable Assets
This sub-account and sub-sub-accounts will be debited with the increase in revaluations made to the assets, which will be approved by the corresponding governing body of the Institute.
These sub-sub-accounts will be credited when the sale of the assets takes place.
154 Accumulated Depreciation (C.R.)
15401 Accumulated Depreciation (C.R.)
DESCRIPTION:
This account and sub-account must represent the applications made to the assets owned by the Institute according to the percentages and methods established by the respective policy.
It will be debited with the accumulation that each asset has at the time of its sale or withdrawal due to obsolescence.
It will be debited with the application according to the policy established regarding said asset, provided that such policy complies with legal requirements.
155 Accumulated Depreciation of Revaluations (C.R.)
15501 Accumulated Depreciation of Revaluations (C.R.)
DESCRIPTION:
This account and sub-account must represent the applications made to the revaluations of assets owned by the Institute according to the percentages and methods established by the respective policy.
It will be debited with the accumulation that each asset has at the time of its sale or withdrawal due to obsolescence.
It will be credited with the application according to the policy established regarding said asset, provided that such policy complies with legal requirements.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
156 Amortizables
15601 Amortizables
DESCRIPTION:
This account and sub-account must represent the value of the assets acquired by the Institute and which, according to their use or validity, will transform into expense. A policy will establish what the value and periodicity will be with which it will be recorded as an expense.
It will be debited with the acquisition value of the asset.
It will be credited with the amount transferred to expense at the end of each year or as established in the respective policy.
16 Intangible Assets
DESCRIPTION:
This item represents the treatment for intangible assets, which is analogous to that defined for depreciable property and equipment assets.
161 Intangible Assets
16101 Computer Programs
Description:
This account and sub-account must represent the net value of intangible assets acquired by the Institute, provided that the duration period of the contracts supporting their use is greater than one year. A policy will establish what the annual amount will be that will be transferred to expense through the amortization of the value over time.
It will be debited with the acquisition value of the asset.
It will be credited with the amount transferred to expense at the end of each year or as established in the respective policy.
17 Other Assets
DESCRIPTION:
This item must represent the acquisition cost of the different goods used for the development of the Institute's operational management.
171 Projects in Process
DESCRIPTION:
This account must represent all payments made by the Institute related to the system development process.
17101 Projects in Process for Operation
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
DESCRIPTION:
This sub-account must reflect all disbursements made by the Institute as part of the internal use system development process.
It will be debited with the value of the payment.
It will be credited with the transfer to the respective asset account at the end of the system development.
17102 Projects in Process of Resolution
DESCRIPTION:
This sub-account must reflect all disbursements made by the Institute as part of the system development process, due to the resolution of Member Entities.
It will be debited with the value of the payment.
It will be credited with the transfer to the respective asset account at the end of the system development.
172 Goods for Consumption
17201 Goods for Consumption Operation
DESCRIPTION:
This account and sub-account must represent the acquisition value of the different goods used for the development of the Institute's management. It records the materials and products used in the Institute's daily activities, such as paper, supplies, and cleaning articles.
It will be debited with the acquisition value of the goods.
It will be credited: with the amount transferred to expense at the end of each certain period.
17202 Goods for Consumption Resolution Process
DESCRIPTION:
This sub-account must represent the recording of the materials and products used in the Institute's activities for resolution processes, such as paper, supplies, and cleaning articles.
It will be debited with the value of the payment.
It will be credited with the transfer to the respective expense or asset account at the end of each resolution process.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
SECTION II
ACCOUNTING APPLICATION MANUAL FOR LIABILITIES
2 LIABILITY
DESCRIPTION:
This element must represent all obligations incurred by the Institute as a consequence of the development of the activity to which it is dedicated.
21 Commercial Creditors and Other Accounts Payable
DESCRIPTION:
This item must represent all those obligations incurred by the Institute to carry out its normal operations.
211 Accounts Payable and Accrued Expenses
DESCRIPTION:
This account must represent the debts that the Institute has with national and foreign natural or legal persons who supply any product necessary for the development of its operations. In addition to the provisions for expenses arising from the activities it carries out.
21101 Suppliers
2110101 National
2110102 Foreign
DESCRIPTION:
This sub-account and sub-sub-accounts must represent the debts that the Institute has with national and foreign natural or legal persons who supply any product necessary for the development of its operations. The debts must mature within the accounting period in which they were acquired, or be the proportional part of them in case they exceed said period.
It will be debited with the payments made.
It will be credited with the recording of the obligations assumed with suppliers.
21102 PROVISIONS
DESCRIPTION:
This sub-account must represent temporarily the provisions made for future payments.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
It will be debited when the payment of the obligation for which the provision was made is carried out.
It will be credited when a future obligation is recognized and the corresponding provision is constituted.
212 Withholdings and Contributions
21201 ISSS Quota
21202 Pensions Quota
21203 Taxes
21204 Other Deductions
DESCRIPTION:
This account and sub-accounts must represent the withholdings made to the Institute's employees to cover obligations that these have with third parties, such as State entities and private entities.
It will be debited with the payment to the third party of taxes, employer contributions, and withholdings.
It will be credited with the withholding made of taxes, employer contributions, and withholdings.
213 Cash Overages
DESCRIPTION:
This account must represent the amount of unidentified operational errors, or regarding which, there is no necessary background information for their definitive imputation.
21301 Cash Overages
DESCRIPTION:
This sub-account will be debited with the payment to the third party in case the existence of the debt is determined or with the transfer to the other income account if the surplus cannot be identified with any operation performed.
It will be credited with the recognition of the surplus.
214 Governing Body
DESCRIPTION:
This account must represent the value of the obligations that the Institute has with its Directors.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
21401 Per Diems Payable
DESCRIPTION:
This sub-account must represent the Institute's obligation to make the payment of per diems for attended sessions to the Institute's Directors according to the established policy.
It will be debited with the payment made to the Directors.
It will be credited with the recognition of the debt with the Directors.
215 Various Creditors
21501 Various Creditors
DESCRIPTION:
This account and sub-account must represent the value of other obligations that cannot be classified in the above.
It will be credited with the payment made to various creditors.
It will be debited with the recognition of the debt of various creditors.
216 Loans
DESCRIPTION:
This account must represent the loans acquired by the Institute in the different banks of the national or international system, as well as those from other sources.
21601 Short-Term Debt
DESCRIPTION:
In this sub-account, loans acquired by the Institute up to a one-year term are recorded, with the different banks of the national or international system, as well as those from other sources.
It will be debited by the payments made of the obtained loan.
It will be credited by the value of the loan obtained to be cancelled in said period.
21602 Portion of Long-Term Debt with Short-Term Maturity
DESCRIPTION:
This sub-account must represent the proportional part to that period of the long-term loans acquired by the Institute in the different banks of the national or international system, as well as those from other sources.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
It will be debited by the payments made of the obtained loan.
It will be credited at the beginning of the year with the portion of the long-term loan to be cancelled in said period.
21603 Long-Term Debt
DESCRIPTION:
In this sub-account, loans acquired by the Institute with a maturity greater than one year are recorded, with the different banks of the national or international system, as well as those from other sources.
It will be debited with the transfer at the beginning of the year with the portion of the long-term loan to be cancelled in the current period.
It will be credited by the value of the loan obtained to be cancelled.
22 Obligations from Resolution Processes
DESCRIPTION:
This item must represent the loans acquired by the Institute in the different banks of the national or international system, as well as those from other sources, also the securities issuances carried out and securitization, which have as their objective to cover partially or totally the Institute's participation in the resolution processes or the payment of guarantee of one or several Member Entities. Additionally, it reflects the amount of the guarantee duly established not collected by depositors, after a guarantee payment process has been deemed completed, according to what is established by the Law for the Stability of the Financial System and Deposit Guarantee.
When the Institute carries out securities issuances with the object of financing a resolution process or payment of guarantees, it will record the obligation from the date of placement of the securities in the market. The financial costs generated by these issuances will be recognized monthly, regardless of the maturity term of these.
In the case loans are contracted, they will be recorded on the date in which the disbursements are received, with the accrued interest provisioned monthly, regardless of whether their payment is made with another periodicity.
221 Short-Term Debt
DESCRIPTION:
This account represents the Institute's obligations in the short term.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
22101 Loans
2210101 Granted by the Central Reserve Bank
2210102 Granted by the Development Bank of El Salvador 2210103 Granted by Member Entities 2210104 Granted by Foreign Banks 2210105 Granted by Other Institutions
DESCRIPTION:
This sub-account and sub-sub-accounts must represent the loans acquired by the Institute in the different banks of the national or international system, as well as those from other sources, which have their maturity in the same accounting period in which they are effected.
It will be debited by the payments made of the obtained loan.
It will be credited by the value of the loan obtained to be cancelled in said period.
22102 Securities Issuance
2210201 Bonds
2210202 Investment Certificates
DESCRIPTION:
This sub-account and sub-sub-accounts must represent the value of the securities issuances carried out by the Institute to meet the needs of the resolution process of the member entities, in case it is necessary to resort to this source of financing due to lack of resources to meet said need.
It will be debited with the redemption of the title at the maturity date.
It will be credited with the value of the title issuance.
22103 Guarantee Payment
DESCRIPTION:
This sub-account must represent the value of the withholdings made to depositors to whom the guarantee has been paid and who have obligations (loans) in default with the institution in the resolution process according to what is established in the Law for the Stability of the Financial System and Deposit Guarantee.
It will be debited with the payment to the Member Entity in the resolution process of the amount of the withholding.
It will be credited with the value of the withholding made.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
222 Portion of Long-Term Debt with Short-Term Maturity 22201 Loans 2220101 Granted by the Central Reserve Bank 2220102 Granted by the Development Bank of El Salvador 2220103 Granted by Member Entities 2220104 Granted by Foreign Banks 2220105 Granted by Other Institutions
DESCRIPTION:
This account, sub-account, and sub-sub-accounts must represent the proportional part to that period of the long-term loans acquired by the Institute in the different banks of the national or international system, as well as those from other sources.
It will be debited by the payments made of the obtained loan.
It will be credited at the beginning of the year with the portion of the long-term loan to be cancelled in said period.
223 Long-Term Debt
22301 Loans
2230101 Granted by the Central Reserve Bank
2230102 Granted by the Development Bank of El Salvador 2230103 Granted by Member Entities 2230104 Granted by Foreign Banks 2230105 Granted by Other Institutions
DESCRIPTION:
This account, sub-account, and sub-sub-accounts must represent the loans acquired by the Institute with a maturity greater than one year, with the different banks of the national or international system, as well as those from other sources.
It will be debited with the transfer at the beginning of the year with the portion of the long-term loan to be cancelled in the current period.
It will be credited by the value of the loan obtained to be cancelled.
22302 Securities Issuance
2230201 Bonds
2230202 Investment Certificates
DESCRIPTION:
This sub-account and sub-sub-accounts must represent the value of the securities issuances carried out by the Institute with a maturity of more than one year.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
It will be debited with the redemption of the title at the maturity date.
It will be credited with the value of the title issuance.
22303 Securitization
DESCRIPTION:
This sub-account reflects the obligations derived from the securitization process of future income flows from premiums that Member Entities remit periodically to the guarantee fund.
It will be debited by the amortization of the obligations derived from the securitization or when such debts are cancelled partially or totally.
It will be credited by the initial recognition of the obligations incurred in the income securitization process and by increases in the balance thereof.
224 Other Obligations
22401 Guarantee Payment
2240101 Unclaimed Guaranteed Deposits
DESCRIPTION:
This account, sub-account, and sub-sub-account must represent the value of the Deposits Insured by the Institute that, after closing the resolution process period, have not been claimed by the savers, but have been considered by the Institute in the original process or in subsequent adjustments.
It will be debited with the payment made in the resolution process.
It will be credited with the recognition of the debt at the moment of deeming the payment process final.
23 Deferred Liability
DESCRIPTION:
This item must represent the values received by the Institute in advance.
231 Payments Received in Advance
DESCRIPTION:
This account must represent the payments received by the Institute in advance.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
23101 Premiums
2310101 Banks
2310102 Savings and Credit Societies
2310103 Other Regulated Banks
DESCRIPTION:
This sub-account and sub-sub-accounts must represent the payments made by the Member Entities in concept of quarterly premiums corresponding to the months not yet elapsed.
It will be debited with the transfer at the end of the month of the portion corresponding to the income account.
It will be credited with the value of the premium received.
232 Others
23201 Others
DESCRIPTION:
This account and sub-account must represent the deferred payments not contemplated in the above accounts.
It will be debited with the settlement of the debt.
It will be credited with the value of the payment received or the accepted debt.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
SECTION III
ACCOUNTING APPLICATION MANUAL FOR EQUITY
3 EQUITY
31 Equity
DESCRIPTION:
This element and item must represent the capitalization of profits coming from the returns of the deposits placed by the Institute in the Central Bank, the premiums received from the member entities and other products, as well as the results obtained (gain or loss) during the current exercise, the revaluations made and the donations received.
311 Institute Resources
31101 Capitalization of Profits
DESCRIPTION:
This account and sub-accounts must represent the returns received by the Institute, from the Central Reserve Bank, contributions from other state or private entities when this occurs; and the capitalizations of profits according to agreement of the Board of Directors.
This sub-account must represent the capitalizations of profits from previous exercises, coming from the returns received by the Institute for the deposits placed in the Central Bank, the premiums received from the member entities and other products that according to the criterion of the corresponding Governing Body of the Institute must pass to this account.
Until such capitalization is approved, the results will be accumulated in the Previous Exercises Results account corresponding to each of the funds in which the Institutional accounting is structured.
It will be debited with the liquidation of the Institute.
It will be credited with the transfer from the account “31201 Of Previous Exercises” according to what is established by the corresponding Governing Body of the Institute.
312 Results To Be Applied
DESCRIPTION:
This account must represent the results generated by the Institute in previous exercises, and the net result of the current exercise that has not yet been applied.
31201 Of Previous Exercises
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
DESCRIPTION:
The balance of this sub-account reflects the results generated by the Institute in previous exercises.
It will be debited with the liquidation according to agreement of the corresponding Governing Body.
It will be credited with the results obtained in previous periods.
31202 Of The Current Exercise
DESCRIPTION:
The balance of this sub-account represents the results obtained by the Institute at the end of the current exercise and which have not yet been applied.
It will be debited with the liquidation according to agreement of the corresponding Governing Body.
It will be credited with the results obtained in the current period.
313 Revaluations
31301 Of Non-Depreciable Assets
31302 Of Depreciable Assets
DESCRIPTION:
This account and sub-accounts must represent the increases made to fixed assets as a consequence of their revaluation. It will be formed by the sub-accounts established in the fixed assets that are subject to revaluation. The use of this account will be subject to the approval of the Board of Directors of the corresponding Institute.
It will be debited with the sale or withdrawal of the revalued asset.
It will be credited with the values resulting from the revaluation whenever it has been approved by the Board of Directors of the corresponding Institute.
314 Donations
31401 Donations
DESCRIPTION:
This account and sub-account must represent the amounts of items received by the Institute in concept of donation.
It will be debited by the corresponding asset account.
It will be credited with the value of the item received in concept of donation.
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
SECTION IV
ACCOUNTING APPLICATION MANUAL FOR INCOME
4 INCOME
DESCRIPTION:
In the accounts of this element, the accrued income from the different items included in the denominations of their accounts are recorded, among which are included interests, commissions, and other concepts of returns from financial services that the entity provides.
41 Operating Income
DESCRIPTION:
This item must represent the income coming from the normal operations of the Institute.
411 Premiums
41101 Banks
41102 Savings and Credit Societies
41103 Other Regulated Banks
DESCRIPTION:
This account and sub-accounts must represent the amount of the premiums charged to the Member Entities of the Institute that will be used to maintain the guarantee fund, as well as for the functioning of the Institute and will form part of its equity.
It will be credited with the payment made by each Member Institution.
412 Interests and Returns
DESCRIPTION:
This account must represent the income accrued and received in the exercise in concept of interests, commissions, and other financial returns from the loan portfolio, as well as from the financial instruments included in the investment portfolio and from the financial assets received in the resolution process.
41201 Interest on Deposits
DESCRIPTION:
This sub-account must represent the interests accrued by the deposits in the entities of the financial system.
Cash recoveries and the corresponding provisions will be applied in it.
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
It will be credited with the provision made or the payment received.
41202 Returns from the Resolution Fund
DESCRIPTION:
This sub-account must represent the income obtained by the Institute from securities or other components of the guarantee fund owned by it, administered by the Central Reserve Bank or received under resolution process.
It will be credited with the provision made or the payment received.
42 Income from Resolution Measures and Guarantee Payment DESCRIPTION:
The accounts in this category must represent the income received by the Institute from Resolution measures in which it participates. 421 Income from Resolution Measures 42101 Asset Purchase 42102 Participation in Bridge Bank DESCRIPTION:
This account and sub-accounts must record the accrued interest in favor of the Institute for loans granted to Member Entities; these interests represent a financial income derived from the lent capital and must be recognized according to the accrual principle, that is, at the moment they are generated, regardless of their collection. Likewise, this account will represent the gains obtained from the sale of loan portfolios to recover the premiums paid by the Institute in the resolution process. It will be credited with the accrual of interest. 422 For Loans Received in Resolution Process 42201 Banks 42202 Savings and Credit Societies 42203 Other Regulated Banks DESCRIPTION:
This account and sub-accounts must record the accrued interest in favor of the Institute for loans received in resolution process; these interests represent a financial income derived from the lent capital and must be recognized according to the accrual principle, that is, at the moment they are generated, regardless of their collection. Likewise, this account will represent the gains obtained from the sale of loan portfolios received in resolution process to recover the premiums paid by the Institute. It will be credited with the accrual of interest. 423 Income from Exploitation of Assets Received from Resolution Process and Guarantee Payment 42301 Income from Exploitation of Assets Received from Resolution Process and Guarantee Payment This account and sub-account must represent the income obtained from assets received from the resolution process and guarantee payment. It will be credited with the income from assets received from the resolution process and guarantee payment. 424 Gains on Sale of Assets from Resolution Process and Guarantee Payment 42401 Banks 42402 Savings and Credit Societies 42403 Other Regulated Banks DESCRIPTION:
This account and sub-accounts must represent the premium at which the Property, Plant and Equipment received in a resolution process is sold, and according to the inventory control it has over this type of assets.
It will be credited with the premium at which the asset is sold.
425 Gains on Sale of Investments from Resolution Process and Guarantee Payment 42501 Banks 42502 Savings and Credit Societies 42503 Other Regulated Banks DESCRIPTION:
This account and sub-accounts must represent the premium at which the investments made by the Institute received in resolution process are sold. It will be credited with the premium at which the investment is sold.
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
426 Commission for Services
42601 Banks
42602 Savings and Credit Societies
42603 Other Regulated Banks
DESCRIPTION:
This account and sub-accounts must represent the commissions accrued by the Institute for services provided, resulting from the Institute's intervention in the resolution process. It will be credited with the payment made. 427 Commissions on Loans 42701 Commissions on Loans to Member Entities DESCRIPTION:
This account and sub-account must represent the commissions accrued by the Institute for loans granted, resulting from the Institute's intervention in the resolution process. It will be credited with the payment made. 43 Other income DESCRIPTION:
This category will recognize the gains generated on operations that do not represent the business lines that are the main purpose of the Institute. 431 Surcharges on premiums DESCRIPTION:
This account must represent the surcharges made when the Member Entity does not make the payment on the established deadline. 43101 For Late Payments DESCRIPTION:
This sub-account must represent the surcharges made for late payment of premiums.
It will be credited with the payment of the surcharge made by the institution 432 Gain on Sale of Assets 43201 Gain on Sale of Assets
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
DESCRIPTION:
This account and sub-account must represent the gain obtained from the sale of Property, Plant and Equipment through resolution processes. 439 Others 43999 Others DESCRIPTION:
This account and sub-account must represent the income obtained, which does not correspond to the banking business and is not found in the preceding classification. It will be credited with the income received. 44 Non-Operational Income DESCRIPTION:
The accounts in this category must represent the income of the Institute that does not come from the normal course of its operations. 441 Income from Previous Years 44101 Income from Previous Years DESCRIPTION:
This account and sub-account must represent income from previous years.
It will be credited with the income received.
44102 From Resolution Processes and Guarantee Payment DESCRIPTION:
This sub-account must represent income from previous years of the resolution processes in which the Institute is participating. It will be credited with the income received. 44103 Donations DESCRIPTION:
This sub-account recognizes the amounts received by the Institute in the concept of cash donations.
It will be credited with the amounts received in the concept of donations.
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
44199 Others
DESCRIPTION:
This sub-account must represent the income obtained by the Institute that cannot be classified in the previous accounts.
It will be credited with the other income received.
SECTION V
ACCOUNTING APPLICATION MANUAL FOR COSTS
5 COSTS
DESCRIPTION:
This element must represent the costs assumed by the Institute for its correct administration; to develop its management to increase institutional wealth and/or for the resolution processes in Member Entities in which it is involved. 51 Costs of Resolution Measures DESCRIPTION:
This category must represent the costs incurred by the Institute to adequately develop its management in resolution processes. 511 Losses Assumed in Guarantee Payment 51101 Amount of Unrecovered Subrogation 51102 Asset Sanitization DESCRIPTION:
This account and sub-account must represent the costs assumed by the Institute for the non-recovery of funds used for the payment process or from the sanitization of acquired assets. It will be debited with the costs incurred from the assumed losses. 512 Losses Assumed in Resolution Processes DESCRIPTION:
This account must represent the costs assumed by the Institute from the sanitization of acquired assets or the non-recovery of loans granted to other Member Entities that have acquired assets from the institution in resolution process. 51201 Asset Sanitization
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
DESCRIPTION:
This sub-account must record the losses recognized by the Institute derived from the evaluation, impairment or accounting write-off of assets whose recoverable value has decreased significantly or permanently, whether due to obsolescence, uncollectability, physical damage, loss of market value or any other duly justified cause. It will be debited with the costs incurred from the assumed losses.
513 Resource Mobilization
DESCRIPTION:
This account must represent the costs incurred by the Institute to mobilize resources that allow it to face the guarantee payment or resolution processes. 51301 Loans DESCRIPTION:
This sub-account must represent the costs incurred by the Institute for the loans acquired. It will be debited with the payments made from the acquired loans. 51302 Own Issuance Securities DESCRIPTION:
This sub-account must represent the costs incurred by the Institute for the securities issued. It will be debited with the payments made from the issued securities. 51303 Asset Securitization DESCRIPTION:
This sub-account must represent the costs incurred by the Institute for the securitization of assets. It will be debited with the payments made from the securitization of assets. 51304 Loss from Price Variation DESCRIPTION:
This sub-account must represent the Loss incurred by the Institute from the sale of investments on the date it is carried out. It will be debited with the value of the loss obtained. 514 Uncollectability Reserves 51401 Constitution of Reserves for Uncollectability
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
DESCRIPTION:
This account and sub-account must represent the value of the provisions made by the Institute for uncollectability in the concept of loans, accounts receivable, overpayments and subrogation. It will be debited with the value of the provision made. 519 Other Costs DESCRIPTION:
This account must represent the costs that generate for the Institute those operations that cannot be classified in the previous accounts.
51901 Brokerage
DESCRIPTION:
This sub-account must represent the payment made by the Institute to stock brokerage firms for the purchase or sale of securities. 51902 Document Custody DESCRIPTION:
This sub-account must represent the payment made by the Institute to institutions in charge of custodian the securities held by the Institution. 51903 Cost from Exploitation of Assets Received from Resolution Process and Guarantee Payment DESCRIPTION:
This sub-account represents the cost from the exploitation of assets received from the resolution process and guarantee payment.
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
SECTION VI
ACCOUNTING APPLICATION MANUAL FOR EXPENSES
6 EXPENSES
DESCRIPTION:
This element must represent the expenses incurred by the Institute to develop its activities.
61 Operating Expenses
DESCRIPTION:
This category must represent the expenses made by the Institute related to the normal course of its activities.
611 Expenses for Officials and Employees
DESCRIPTION:
This account must represent all expenses incurred by the Institute in the concept of items such as remuneration, staff benefits, indemnities and board expenses. 61101 Remuneration DESCRIPTION:
This sub-account must represent the expenses for ordinary and extraordinary salaries, paid to the institution's staff.
61102 Staff Benefits
DESCRIPTION:
This sub-account must represent the value of benefits paid to staff, such as Christmas bonus, vacation, bonuses, among others. 61103 Staff Indemnities DESCRIPTION:
This sub-account must represent the value of indemnities paid to staff, or the constitution of provisions for indemnities, according to the accounting policy adopted. 61104 Board Expenses
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
DESCRIPTION:
This sub-account must represent the expenses generated by the Board of Directors of the institution, such as per diems, life insurance, among others.
612 General Expenses
DESCRIPTION:
This account must represent the administrative expenses incurred by the Institute to develop its operations.
61201 Consumption of Materials
DESCRIPTION:
This sub-account must represent the value of materials bought or consumed, as appropriate, such as fuels, cleaning materials, among others.
61202 Repair of Fixed Assets
DESCRIPTION:
This sub-account must represent the expenses incurred by the Institute in the repair of its owned fixed assets.
61203 Public Services
DESCRIPTION:
This sub-account must represent the expenses incurred by the Institute for telephone, courier, among other services.
61204 Financial Education (Advertising and Promotion) DESCRIPTION:
This sub-account must represent the cost of advertising that the Institute carries out to make itself known to the public, and the cost of notices, calls and other similar publications are not part of this account. 61205 Leasing DESCRIPTION:
This sub-account must represent the cost of rentals of premises, furniture and equipment for the use of the Institute, as well as the necessary maintenance expenses.
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
61206 Insurance
DESCRIPTION:
This sub-account must represent the amortization of insurance premiums contracted by the Institute.
61207 Professional Fees
DESCRIPTION:
This sub-account must represent the expenses incurred when paying fees to independent professionals and/or consulting or advisory firms that provide their services to the Institute. 61208 Internet, Data Transmission and Cybersecurity DESCRIPTION:
This sub-account must represent the expenses incurred by the Institute for network access services, domain payment and cybersecurity, among others. 61209 Local Contribution DESCRIPTION:
This sub-account must represent the expenses assumed by the Institute in the concept of counterpart for the agreements in which it participates. 61210 Memberships DESCRIPTION:
This sub-account must represent the expenses assumed by the Institute to belong to the associations of which it is a part, whether national or international. 61211 Improvements and Maintenance DESCRIPTION:
This sub-account must represent the expenses assumed by the Institute to carry out improvements to computer systems, premises, furniture and equipment, among others, that are owned by it and that allow expanding their functionalities, as well as providing preventive and corrective maintenance to maintain their efficiency. 61299 Others
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
DESCRIPTION:
This sub-account must represent the expenses incurred by the Institute not included in the previous classifications, such as Security Services, Cleaning, Subscriptions, among others. 613 Expenses for Resolution Processes and Guarantee Payment DESCRIPTION:
This account must represent the expenses approved by the Board of Directors of the Institute related to the resolution process(es). 61301 Associated with Guarantee Payment DESCRIPTION:
This sub-account must represent the expenses approved by the Board of Directors of the Institute related to the guarantee payment in one or more Member Entities, and which can be expenses for officials and employees, general expenses and administrative expenses.
61302 Associated with Resolution Measures
DESCRIPTION:
This sub-account must represent the expenses approved by the Board of Directors of the Institute related to resolution operations in one or more Member Entities. It is formed by the same accounts as sub-account 61301. 614 Depreciations and Amortizations DESCRIPTION:
This account must represent the depreciations and amortizations made by the Institute according to the established accounting policy. 61401 Depreciations and Amortizations DESCRIPTION:
This sub-account must represent the loss of value of the Institute's owned goods and the amortizations of constructions carried out in own and leased premises, the organization expenses of the Institute and of intangible assets.
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
It will be debited with the expenses incurred by the Institute according to the established policy.
It will be credited with the necessary adjustments to correct improper applications and with the settlement at the end of the fiscal year against the profit and loss account. 62 Losses in Resolution Processes and Guarantee Payment 621 For loans granted 622 For loans received in resolution process 623 Loss on sale of assets from resolution process and guarantee payment 624 Loss on sale of investments from resolution process and guarantee payment DESCRIPTION:
This category and accounts must represent the value of the loss assumed by the Institute for the financing, participations or loans granted, loans received, in the sale of assets or investments, among others, from resolution processes. It will be debited for the expenses incurred by the Institute in these concepts. It will be credited with the necessary adjustments to correct improper applications and with the settlement at the end of the fiscal year against the profit and loss account. 63 Other Expenses DESCRIPTION:
This category must represent the expenses not classified previously.
631 Others
63101 Operational Loss
6310101 Loss on Sale of Assets
DESCRIPTION:
This account, sub-account and sub-sub-account must represent the value of the loss assumed by the Institute in the sale of Property, Plant and Equipment, sale of investments, among others, owned by it. 64 NON-OPERATIONAL EXPENSES DESCRIPTION:
This category must represent the expenses incurred by the Institute from
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026 operations that do not correspond to the normal course of its activities.
641 Expenses from Previous Years
DESCRIPTION:
This account must represent insignificant expenses from previous years not provided for in the corresponding fiscal year due to some error and not by deliberate action, related to interest on loans, securities or securitization, commissions, expenses for resolution processes, loss on sale of assets and other expenses not included in the previous classification. It is formed by:
64101 Interest
DESCRIPTION:
This sub-account must represent the outflows for interest payment by the Institute, which were not adequately provided for in the previous fiscal year. 64102 Commissions DESCRIPTION:
This sub-account must represent the outflows for commission payment by the Institute, which were not adequately provided for in the previous fiscal year. 64103 For Resolution Processes DESCRIPTION:
This sub-account must represent the expenses for resolution processes from the previous fiscal year that were not provided for at the time. 64199 Others DESCRIPTION:
This sub-account must represent the expenses made by the Institute that by their nature cannot be classified in any of the previous categories.
SECTION VII
ACCOUNTING APPLICATION MANUAL FOR OFF-BALANCE SHEET ACCOUNTS
7 Off-Balance Sheet Accounts
71 Off-Balance Sheet Accounts
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
711 Operating Fund
71101 Contracts and Budgetary Provisions
DESCRIPTION:
The category and the accounts and sub-accounts of this element must represent all those amounts from accounts that do not belong to the balance sheet and that are used only for control or budgetary execution purposes. They must also represent all those amounts of contracts signed by the Institute, as well as budgetary commitments acquired but not disbursed. 712 Guaranteed Deposits 71201 Guaranteed Deposits DESCRIPTION:
This account and sub-account must represent the maximum amount to be paid by the Institute in case all Member Entities were in a resolution process. The Institute will calculate the amount of these guaranteed deposits on a quarterly basis. The calculated amount will be the maximum to be paid by the Institute in case all Member Entities were in a resolution process.
SECTION VIII
ACCOUNTING APPLICATION MANUAL FOR COUNTER OFF-BALANCE SHEET ACCOUNTS
8 Counter Off-Balance Sheet Accounts
81 Counter Off-Balance Sheet Accounts
811 Operating Fund Counter
81101 Contracts and Budgetary Provisions Counter 812 Guaranteed Deposits Counter 81201 Guaranteed Deposits Counter DESCRIPTION:
This element, category, accounts and sub-accounts will serve as contra-accounts for all off-balance sheet accounts developed in Section VII of this Manual.
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
CHAPTER V
FINANCIAL STATEMENTS
FORMAT 1
BALANCE SHEET
DEPOSIT GUARANTEE INSTITUTE
BALANCE SHEET
AS OF XX OF XXXXXXXXX OF 2XXX
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) NOTES 2XX1 2XX1 ASSETS US$ US$ LIQUIDITIES US$ US$ CASH US$ US$ DEPOSITS IN THE CENTRAL RESERVE BANK US$ US$ DEPOSITS IN LOCAL BANKS US$ US$ DEPOSITS IN OTHER FINANCIAL INSTITUTIONS US$ US$ RESOLUTION FUND AND GUARANTEE PAYMENT US$ US$ ADMINISTERED BY THE CENTRAL RESERVE BANK US$ US$ FINANCIAL ASSETS RECEIVED FROM RESOLUTION PROCESSES AND GUARANTEE PAYMENT US$ US$ ACCOUNTS RECEIVABLE US$ US$ PREMIUMS DUE FROM MEMBER ENTITIES US$ US$ ADVANCES US$ US$ INTEREST AND RETURNS US$ US$ PREPAID EXPENSES US$ US$ OTHERS US$ US$ RIGHTS IN RESOLUTION PROCESSES US$ US$ GUARANTEE PAYMENT US$ US$ RESOLUTION MEASURES US$ US$ PROPERTY, PLANT AND EQUIPMENT US$ US$ NON-DEPRECIABLE PROPERTIES US$ US$ DEPRECIABLE PROPERTIES AND EQUIPMENT US$ US$ REVALUATIONS US$ US$ ACCUMULATED DEPRECIATION (C.R.) US$ US$ ACCUMULATED DEPRECIATION REVALUATIONS (C.R.) US$ US$ AMORTIZABLE US$ US$ INTANGIBLE ASSETS US$ US$ OTHER ASSETS US$ US$ TOTAL ASSETS US$ US$
OFF-BALANCE SHEET ACCOUNTS US$ US$
OPERATING FUND US$ US$
GUARANTEED DEPOSITS US$ US$
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
DEPOSIT GUARANTEE INSTITUTE
BALANCE SHEET
AS OF XX OF XXXXXXXXX OF 2XXX
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) NOTES 2XX1 2XX1 LIABILITIES COMMERCIAL CREDITORS AND OTHER ACCOUNTS PAYABLE US$ US$ ACCOUNTS PAYABLE AND ACCRUED EXPENSES US$ US$ RETENTIONS AND CONTRIBUTIONS US$ US$ CASH OVERAGES US$ US$ DIRECTIVE BODY US$ US$ VARIOUS CREDITORS US$ US$ LOANS US$ US$ OBLIGATIONS FROM RESOLUTION PROCESSES US$ US$ DEFERRED LIABILITY US$ US$ PAYMENTS RECEIVED IN ADVANCE US$ US$ OTHERS US$ US$ TOTAL LIABILITIES US$ US$
EQUITY US$ US$
INSTITUTE RESOURCES US$ US$
CAPITALIZATION OF PROFITS US$ US$
RESULTS TO APPLY US$ US$
FROM PREVIOUS YEARS US$ US$
FROM CURRENT YEAR US$ US$
REVALUATIONS US$ US$
DONATIONS US$ US$
TOTAL LIABILITIES AND EQUITY US$ US$
COUNTER OFF-BALANCE SHEET ACCOUNTS US$ US$
OPERATING FUND COUNTER US$ US$
GUARANTEED DEPOSITS COUNTER US$ US$
NCF-14
DEPOSIT GUARANTEE
Approval: 12/17/2025
Validity: 01/01/2026
FORMAT 2
STATEMENT OF RESULTS
DEPOSIT GUARANTEE INSTITUTE
STATEMENT OF RESULTS
PERIOD FROM XX OF XXXXXX TO XXXXX OF XXXXXXXXX OF 2XXX (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
NOTES 20XX 20XX
INCOME US$ US$
OPERATING INCOME US$ US$
PREMIUMS US$ US$
INTEREST AND YIELDS US$ US$
TOTAL OPERATING INCOME US$ US$
INCOME FROM RESOLUTION MEASURES AND GUARANTEE PAYMENTS US$ US$ TOTAL INCOME FROM RESOLUTION MEASURES AND GUARANTEE PAYMENTS US$ US$ OTHER INCOME US$ US$ NON-OPERATING INCOME US$ US$ TOTAL INCOME US$ US$ RESOLUTION MEASURES COSTS US$ US$ OPERATING EXPENSES US$ US$ EXECUTIVE AND EMPLOYEE EXPENSES US$ US$ GENERAL EXPENSES US$ US$ RESOLUTION AND GUARANTEE PAYMENT PROCESS EXPENSES US$ US$ DEPRECIATION AND AMORTIZATION US$ US$ TOTAL OPERATING EXPENSES US$ US$ LOSSES IN RESOLUTION AND GUARANTEE PAYMENT PROCESSES US$ US$ TOTAL LOSSES IN RESOLUTION AND GUARANTEE PAYMENT PROCESSES US$ US$ OTHER EXPENSES US$ US$ NON-OPERATING EXPENSES US$ US$ PROFIT OR LOSS FOR THE YEAR US$ US$
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
FORMAT 3
STATEMENT OF CHANGES IN EQUITY
DEPOSIT GUARANTEE INSTITUTE
STATEMENT OF CHANGES IN EQUITY
AS OF DECEMBER 31, 20XX AND 20XX
EXPRESSED IN UNITED STATES DOLLARS
INSTITUTE RESOURCES
RESULTS
TO BE APPLIED
DONATIONS
EQUITY
TOTAL
BALANCE AS OF 12/31/20XX $$ $$ $$ $$
CAPITALIZATION OF PROFITS 20XX $$ $$ $$ $$
RESULTS AS OF 12/31/20XX $$ $$ $$ $$
BALANCE AS OF 12/31/20XX $$ $$ $$ $$
CAPITALIZATION OF PROFITS 20XX $$ $$ $$ $$
RESULTS AS OF 12/31/20XX $$ $$ $$ $$
BALANCE AS OF 12/31/20XX $$ $$ $$ $$
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
FORMAT 4
STATEMENT OF CASH FLOWS
DEPOSIT GUARANTEE INSTITUTE
STATEMENT OF CASH FLOWS
YEARS ENDING ON XX OF XX (CURRENT YEAR) AND (PREVIOUS YEAR) EXPRESSED IN UNITED STATES DOLLARS
NOTES XX OF 20XX XX OF 20XX
CASH FLOWS FROM OPERATING ACTIVITIES
NET INCOME
$$ $$
RECONCILIATION BETWEEN NET INCOME AND NET CASH PROVIDED BY OPERATING ACTIVITIES:
DEPRECIATION AND AMORTIZATION $$ $$
TOTAL $$ $$
NET CHANGES IN ASSETS AND LIABILITIES $$ $$
INCREASE (DECREASE) IN RESOLUTION AND GUARANTEE FUND $$ $$ INCREASE (DECREASE) IN ACCOUNTS RECEIVABLE $$ $$ INCREASE (DECREASE) IN ACCOUNTS PAYABLE AND ACCRUED EXPENSES $$ $$ DECREASE (INCREASE) IN DEFERRED LIABILITY $$ $$ NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES $$ $$
CASH FLOWS FROM INVESTING ACTIVITIES:
ACQUISITION OF PROPERTY, PLANT AND EQUIPMENT $$ $$ ACQUISITION OF SOFTWARE PROGRAMS $$ $$ NET CASH PROVIDED (USED) IN INVESTING ACTIVITIES $$ $$ CASH FLOWS FROM FINANCING ACTIVITIES:
CAPITALIZATION OF PROFITS $$ $$
(INCREASE) FROM LOANS RECEIVED $$ $$
(DECREASES) FROM LOANS PAID $$ $$
OTHER FINANCING ACTIVITIES $$ $$
NET CASH PROVIDED (USED) IN FINANCING ACTIVITIES $$ $$ NET INCREASE (DECREASE) IN CASH $$ $$ CASH AT THE BEGINNING OF THE YEAR $$ $$
CASH AT THE END OF THE PERIOD
$$ $$
NCF-14
DEPOSIT GUARANTEE
Approval: 17/12/2025
Validity: 01/01/2026
CHAPTER VI
OTHER PROVISIONS AND VALIDITY
A. SANCTIONS
Non-compliance with the provisions contained in this Accounting Manual shall be sanctioned in accordance with what is established in the Law on Supervision and Regulation of the Financial System. B. UNFORESEEN ASPECTS Aspects not foreseen in regulatory matters in this Accounting Manual shall be resolved by the Central Reserve Bank through its Standards Committee.
C. VALIDITY
This Accounting Manual shall enter into force as of January 1, two thousand twenty-six.
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- Reporting template 162
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