RegAlertRule · BCR · 12 Oct 2010 · RCTG-28-2010
Catalog and Accounting Manual for General Warehouses
General Warehouses must maintain paid-in capital and reserves equal to at least 2.5% of deposited goods value, use Central Reserve Bank codes for accounts, and submit monthly trial balances electronically. They must value investment portfolios daily, record transactions in specific tax and administrative books, and post board minutes within fifteen days. Annual management reports are due to the Superintendence within ten business days of approval, while financial statements must be in US Dollars with cents. Security policies require annual review, and warehouse openings or closures must be reported within fifteen business days.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
The Board of Directors, considering:
I. That the Board of Directors of this Superintendency, in session CD-3/2010 on February 9, 2010, agreed to issue resolution RCTG-Catalog of Accounts for General Warehouses, a catalog and accounting manual for general warehouses, in order to adapt it to International Financial Reporting Standards (IFRS), which would enter into force as of May 3, 2010.
II. That the Board of Directors, in session CD-08/2010 on April 29, 2010, modified the aforementioned resolution by issuing resolution RCTG for account for Brokerage Houses, Stock Exchanges and General Warehouses effective July 1, 2010.
III. That the Supervision and Control Department issued report DSC No.383/2010 Report transfer to the DND to modify the Catalog and Accounting Manual for General Warehouses, in which it states that the referenced Catalog and Manual were completely reviewed, modifying some of the instructions contained in Chapters I and II, and updating the accounting accounts contained in Chapters III and IV.
IV. That literal b) of Article 4 of the Organic Law of the Superintendent of Securities indicates as a function and attribution of the Superintendency, establish the manner in which supervised entities (among them general warehouses) must keep their accounting, the criteria to consolidate their operations and financial statements, as well as approve the respective account catalogs of each supervised entity.
V. That Literal b) of Art. 16 empowers the Board of Directors, to determine the accounting obligations of supervised entities to fulfill the attribution received by the Superintendency.
Therefore, based on the considerations previously exposed, the Board of Directors, AGREES:
- Repeal resolution RCTG-5/2010 MANUAL AND CATALOG OF ACCOUNTS FOR GENERAL WAREHOUSES, approved on February 9, 2010, and resolution RCTG manuals and account catalogs for Brokerage Houses, Stock Exchanges and General Warehouses in what refers to the entry into force of the General Warehouse catalog.
- Approve the CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES - MC ALMACENES v1, which is attached to this resolution and is an integral part thereof.
- The Catalog and Accounting Manual for General Warehouses, approved in this resolution, shall be applied as of December 1, 2010.
René Mauricio Guardado Rodríguez
President of the Board of Directors
Superintendent of Securities
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 GENERAL INDEX (2)
CHAPTER I ...... 4
OBJECTIVE AND GENERAL PROVISIONS ...... 4
A. OBJECTIVE ...... 4
B. APPLICATION ...... 4
C. STRUCTURE, CODIFICATION AND NAMING ...... 5
D. CLOSE OF ECONOMIC YEAR ...... 8
E. RECORDS ...... 8
F. INTERNAL CONTROL APPLIED TO ACCOUNTING RECORDS ...... 10
G. REGISTRATION AND ARCHIVING OF ACCOUNTING DOCUMENTATION. ...... 10
H. SEPARATION OF INCOME AND EXPENSES. ...... 10
I. APPROVAL AND MODIFICATION OF ACCOUNTING SYSTEMS. ...... 11
J. APPROVAL OF FINANCIAL STATEMENTS FOR CLOSE OF ECONOMIC YEAR AND MANAGEMENT ...... 15
K. APPLICABLE ACCOUNTING PRINCIPLES AND HYPOTHESES ...... 15
L. INFORMATION ON RISKS ...... 17
M. REPEALED (2) ...... 17
N. OPERATING FUND AND CAPITAL INVESTMENT (3) ...... 17
O. SAFETY STANDARDS (3) ...... 18
P. ASSET REVALUATIONS (3) ...... 19
Q. MODIFICATIONS TO THE SOCIAL PACT (3) ...... 19
CHAPTER II ...... 20
FINANCIAL STATEMENTS TO BE PRESENTED TO THE SUPERINTENDENT OF THE FINANCIAL SYSTEM AND FOR PUBLICATION (2)...... 20
A. FINANCIAL STATEMENTS TO BE PRESENTED TO THE SUPERINTENDENT OF THE FINANCIAL SYSTEM (2) ...... 20
B. PUBLICATION OF FINANCIAL STATEMENTS ...... 22
C. FORM AND CONTENT OF FINANCIAL STATEMENTS AND NOTES (2) ...... 23
D. OPERATIONS AND TRANSACTIONS TO BE REPORTED ELECTRONICALLY TO THE SUPERINTENDENT OF THE FINANCIAL SYSTEM. (2) ....... 35
CHAPTER III ...... 40
ACCOUNT CATALOG ...... 40
CHAPTER IV ...... 65
ACCOUNTING MANUAL ...... 65
CHAPTER V ...... 204
OTHER PROVISIONS (2) ...... 204
A. SANCTIONS (2) ...... 204
B. UNFORESEEN ASPECTS (2) ...... 204
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
CHAPTER I
OBJECTIVE AND GENERAL PROVISIONS
A. OBJECTIVE
The objective of this Manual is to provide General Warehouses with the technical accounting treatment that allows the application of International Accounting Standards and 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 information analysis and decision making by shareholders, administrators, the public using the services, the Superintendent of the Financial System and other interested parties. (2) B. APPLICATION
- This document and the provisions contained therein shall be applied by all entities authorized to operate as General Warehouses.
- The accounts contained in the Manual do not imply authorization per se to carry out the operations they refer to; entities must adhere to current legal and regulatory standards.
- General Warehouses may not use new accounts, sub-accounts, and sub-sub-accounts without prior written authorization from the Central Reserve Bank, through its Standards Committee. However, they may open additional detail accounts beyond those established in the Account Catalog, from the eighth and ninth digits, to the degree and detail they deem necessary for better recording and control of their operations. (2)
- To incorporate additional detail accounts or accounts with more digits in the Account Catalog, intended to identify banking entities, the codes and designations established by the Central Reserve Bank, through its Standards Committee, must be used. (2)
- General Warehouses must present electronically the monthly trial balance with the main accounts and all corresponding sub-accounts, down to the last level of information, as well as Certificates of Deposit and valid Pawn Bonds, and data on related persons, in accordance with what is established in literal D of Chapter II of this Accounting Manual. (2)
(3) - The own Investment portfolio must be valued daily, such that accounting records are posted timely with variations in the value of said assets. All of the above in accordance with International Financial Reporting Standards.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
C. STRUCTURE, CODIFICATION AND NAMING
- DEFINITION OF CATALOG STRUCTURE COMPONENTS.
a.- 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
Item : Identified by the first two digits
Account : Identified by the first three digits Sub-account : Identified by the first four digits (2) Sub-sub-account : Identified by the first seven digits (2) Detail : Identified by the first nine digits (2) - ELEMENTS OF ACCOUNTING.
The elements defined within the structure are associated with the rights, obligations, and equity of General Warehouses, and changes in such elements. The established elements are presented below. CODE DESCRIPTION (2) 1 ASSET 2 LIABILITY 3 EQUITY 4 EXPENSES 5 INCOME 6 DEBIT OFF-BALANCE SHEET ACCOUNTS 7 CREDIT OFF-BALANCE SHEET ACCOUNTS - GROUPING ITEMS.
Identified by the second digit, starting from one (1), these items 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
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 CODE DESCRIPTION 32 CAPITAL RESERVES 33 REVALUATIONS 34 RESULTS 35 RESTRICTED EQUITY 36 OPTIONS BASED ON SHARE 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 DEBIT OFF-BALANCE SHEET ACCOUNTS 61 EXISTENCE IN WAREHOUSES 62 FISCAL TAX GUARANTEE 63 CREDIT LINE 64 FINANCING OF PAWN BONDS BY THIRD PARTIES TO CLIENTS 65 EXISTENCE IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE 7 CREDIT OFF-BALANCE SHEET ACCOUNTS 71 ISSUANCE OF SECURITIES 72 FISCAL TAX GUARANTEE 73 CONTRACTUAL RIGHT IN CREDIT LINE 74 THIRD PARTY CREDIT TO CLIENTS THROUGH PAWN BONDS 75 CONTRA-ACCOUNT EXISTENCE IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE
4. LEDGER ACCOUNTS.
They group events of homogeneous nature, identified by the third digit starting with zero (0), allowing up to ten accounts to be grouped per item of accounting elements, example of account coding is presented below: (2)
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
5. SUB-ACCOUNTS (2)
Identified by the fourth digit, they represent aggregations of economic events that provide financial information, coded from digit zero (0), allowing up to ten sub-accounts to be generated from the ledger account, example of coding is presented below: (2) CODE (2) TYPE DESCRIPTION (2) 110 ACCOUNT CASH AND ITS EQUIVALENTS 1100 SUB-ACCOUNT (2) PETTY CASH 1101 SUB-ACCOUNT (2) GENERAL CASH
6. SUB-SUBACCOUNTS (2)
Sub-subaccounts: Identified by the seventh digit, they represent aggregations of economic events that provide financial information, allowing up to 199 sub-subaccounts to be generated, grouped within sub-accounts and the ledger account, example of coding is presented below: (2) REPEALED (2) CODE TYPE DESCRIPTION 1110 SUB-ACCOUNT (2) BANKS AND OTHER FINANCIAL INSTITUTIONS 1110000 SUB-SUBACCOUNT (2) CHECKING ACCOUNT DEPOSITS 1110010 SUB-SUBACCOUNT (2) SAVINGS ACCOUNT DEPOSITS 1110020 SUB-SUBACCOUNT (2) TIME DEPOSITS
7. OPENING OF DETAIL ACCOUNTS FOR BANKS. (2)
Bank accounts will be generated in accordance with the following list, assigning the eighth and ninth digits for identification. DIGITS FINANCIAL INSTITUTION. 00 CENTRAL RESERVE BANK 01 AGRICULTURAL BANK, S.A. 02 DAVIVIENDA SALVADORAN BANK, S.A. (2) 03 MORTGAGE BANK OF EL SALVADOR 04 CUSCATLAN BANK, S.A. (2) CODE ACCOUNT 110 CASH AND ITS EQUIVALENTS 111 BANKS AND OTHER FINANCIAL INSTITUTIONS 112 RESTRICTED AVAILABLE FUNDS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 DIGITS FINANCIAL INSTITUTION. 05 CITIBANK, N.A. EL SALVADOR BRANCH 06 AGRICULTURAL DEVELOPMENT BANK 07 G&T CONTINENTAL BANK EL SALVADOR, S.A. (2) 08 PROMERICA BANK, S.A. 09 CUSCATLAN SV BANK, S.A. (2) 10 CENTRAL AMERICA BANK, S.A. (2) 11 ATLANTIDA BANK EL SALVADOR, S.A. (2) 12 ABANK BANK, S.A. (2) 13 FIRST COMMERCIAL BANK-EL SALVADOR BRANCH Generating the detail account immediately for the corresponding bank, for example:(2) CODE TYPE DESCRIPTION 1110 SUB-ACCOUNT (2) BANKS AND OTHER FINANCIAL INSTITUTIONS LOCAL 1110000 SUB-SUBACCOUNT (2) CHECKING ACCOUNT DEPOSITS 111000001 DETAIL (2) AGRICULTURAL BANK, S.A. (2) 1110010 SUB-SUBACCOUNT (2) SAVINGS ACCOUNT DEPOSITS 111001001 DETAIL (2) AGRICULTURAL BANK, S.A. (2) If new banks arise, they will be added by continuing the sequence of the last assigned code. This coding is applicable to all accounts, sub-accounts, and sub-sub-accounts that represent deposits of General Warehouses in financial institutions on their own behalf. (2) D. CLOSE OF ECONOMIC YEAR The economic and accounting period will comprise from January 1 to December 31 of each year. E. RECORDS
- ACCOUNTING BOOKS
The movement and balance of accounts will be recorded in the main books, and that of sub-accounts in auxiliary books deemed necessary. The main books that must be legalized are the following:
a. Journal Book. b. Ledger Book (If they deem it convenient, they can legalize the books in one single JOURNAL - LEDGER).
c. Financial Statements Book.
Accounting records must comply with what is established in Title II, Book Two, of the Commercial Code, insofar as applicable. In particular, in the Financial Statements Book, the Balance Sheet, Income Statement, Cash Flow Statement, Statement of Changes in Equity, and corresponding notes must be posted, in accordance with 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 of legal requirement, in accordance with the Law on Tax on Transfer of Movable Goods and Provision of Services, must comply with what is established in article 141 of the Tax Code and Section Fifth of Chapter VII of the Regulation for the application of the Tax Code, which are mentioned below:
a. Purchase Registration Book. b. Sales to Taxpayer Registration Book.
c. Sales to Consumer Registration Book. - ADMINISTRATIVE BOOKS
The Warehouse Operator 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 Shareholders' General Meeting. b. Minutes Book of Board of Directors.
c. Shareholders Registration Book.
The Minutes of Shareholders' General Meeting and 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 fifteen days after said sessions are held. All of the above without prejudice to other legal records required by the Superintendency, in accordance with its legal powers, or required by other mandatory legal norms.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 F. INTERNAL CONTROL APPLIED TO ACCOUNTING RECORDS Accounting records must contain the necessary detail on the characteristics of assets, liabilities, commitments, income, and expenses so that all information contained in the different reports to be rendered can be derived clearly from them, which will maintain the necessary correlation both among themselves, when appropriate, and with that accounting basis. The entity must maintain at all times an auxiliary detail of each of the accounting sub-accounts, in order to possess adequate integration of records. (2) Likewise, inventories or details of the different items will be kept, independent of the books of mandatory character required by Salvadoran legislation. For these purposes, entities will establish internal control systems directed to reasonably ensure the reliability of accounting records, as well as the correct integration of operations. Therefore, independent of the accounts specified to form the financial statements, details deemed necessary for the preparation of the rest of complementary informative statements will be established, also developing an analytical accounting that provides sufficient information for the calculation of costs and yields of different centers, products, business lines, or other aspects of interest for adequate management control. G. REGISTRATION AND ARCHIVING OF ACCOUNTING DOCUMENTATION. General Warehouses are obligated to keep all accounting, tax, administrative, and those determined by the Superintendency books. The operations registered therein must be backed by the corresponding supporting documentation and comply with the standards established in the Commercial Code. Operations will be posted as they are carried out, this without prejudice to sanctions, fines, and others that General Warehouses may incur for such delays established in accordance with applicable legal norms by other government entities. H. SEPARATION OF INCOME AND EXPENSES. To associate income with corresponding expenses, it has been segregated as follows:
ORDINARY INCOME AND EXPENSES
Operating Income-Operating Expenses
Financial Income-Financial Expenses
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 EXTRAORDINARY INCOMES AND EXPENSES Extraordinary Incomes-Extraordinary Expenses
I. APPROVAL AND MODIFICATION OF ACCOUNTING SYSTEMS.
The accounting system consists of the methods and records established to identify, gather, analyze, classify, register, and report the transactions of an entity, as well as to maintain the accounting of assets, liabilities, net equity, control accounts, and results of operations. The accounting system comprises:
− The Chart of Accounts and Application Manual.
− The 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 manner of using computers for data processing. − The financial information process employed to prepare the entity's financial statements, including estimates and disclosures of significant tables. In consideration of the foregoing, the process to be followed to request approval and/or modification to the accounting systems will be:
a) The Warehouses must present their application addressed to the Superintendent of the Financial System, attaching the complete accounting system requested for authorization in original and copy, with the signature of the Legal Representative. (2) 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: (2) 1 DESCRIPTION OF ACCOUNTING SYSTEM
1.1. ENTITY GENERAL INFORMATION
Name or Trade Name, Tax Identification Number (NIT) and Taxpayer Registration Number (NRC), Address and Telephone, etc. (2)
1.2. DATA FROM THE REGISTRATION OF THE CONSTITUTION DEED
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 the Warehouse will use, in accordance with the minimum disclosures required by the Manual and
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 Chart of Accounts for General Warehouses and the applicable International Financial Reporting Standards.
1.5 DETAIL OF DRAFT 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 Manual and Chart of Accounts for General Warehouses and the applicable International Accounting Standards and International Financial Reporting Standards. 2 REQUIREMENTS OF ACCOUNTING RECORDS
2.1. FORM OF KEEPING ACCOUNTING BOOKS
Indicate whether accounting will be kept in bound and folioed books, on separate sheets, or other physical or electronic means.
2.2. NATURE OF THE SYSTEM TO BE USED
Description of the name and operating method of the computer system.
2.3. METHOD OF RECORDING OPERATIONS
Explain in what manner operations will be recorded in the legalized accounting records.
2.4. DETAIL OF AUXILIARY BOOKS TO BE KEPT AND THE METHOD OF
RECORDING OPERATIONS IN THEM
3 DESCRIPTION OF COMPUTERS INFORMATION SYSTEMS 1
3.1. DESIGN OF THE COMPUTERIZED ACCOUNTING SYSTEM
The content of this section comprises a description of the manner of registering, operating, and generating accounting records, within the computer system.
3.1.1 MODULE DESCRIPTION 2
− MODULE NAME.
− IMPLEMENTATION LANGUAGE.
− MODULE OBJECTIVE.
Describe generally what is the main function of the specific accounting module. − MAIN SUB-MODULES (With explanation of them.) 1 The description must incorporate, in addition to the accounting system, any other computer system that the Warehouse uses for its operations, such as inventory systems. 2 The description applies to the main program, as well as to each of the sub-modules.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 −REPORTS ISSUED BY THE MODULE, ON PAPER, SCREEN OR MAGNETIC FILES Exposing:
− REPORT NAME.
− FREQUENCY OF ISSUE.
− REPORT OBJECTIVE.
3.1.2 DATABASE DESCRIPTION
− DATABASE NAME
− OBJECTIVE.
− DATABASE MANAGER (WITH VERSION DETAIL)
− METHOD 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 FIELD DESCRIPTION. 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
4 CHARACTERISTICS OF THE HARDWARE USED FOR THE OPERATION OF THE SYSTEM
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.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 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 COMMUNICATIONS OF THE NETWORK.
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.
5. 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 client assets in administration. It must also comprise access measures to information in physical or magnetic files.
6. ADDITIONAL DOCUMENTATION
The following documentation must be attached in original and copy:
− Source documentation to be used for the registration of operations.
(Income notes, exit notes, journal vouchers, etc.)
− Formats of main books, except for the books required by the Law on the Transfer of Movable Property and 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.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 Additionally, a photocopy of payment receipts for Business Registration (Company, agencies, premises, and branches) must be attached. J. APPROVAL OF THE FINANCIAL STATEMENTS FOR THE END OF THE ECONOMIC YEAR AND MANAGEMENT The financial statements for the end of the economic year and management must be included in the Annual Report to be presented at the General Shareholders' Meeting, for its approval by the same, in the manner established in Chapter II of this Manual and taking into account the following procedures:
1. The Board of Directors of the Warehouse must annually prepare the Report, prior to consideration and approval in the General Shareholders' Meeting, within forty-five (45) days following the close of the exercise.
2. The Management Report must contain as a minimum: General Identification, President's Letter, 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 shall be sent to the Superintendence within ten business days after its approval.
K. APPLICABLE ACCOUNTING PRINCIPLES AND HYPOTHESES In addition to the specific rules established in the description and application of 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 General Warehouses.
1. 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; furthermore, a certain degree of caution must be considered so that assets and incomes are not expressed in excess nor liabilities and expenses in deficit. Both facts disclosed publicly and those communicated specifically to the entity will be considered known from the moment of their disclosure or receipt of the communication, respectively. All amortizations and depreciations will also be taken into account, whether the exercise ends with a profit or a loss.
PRINCIPLE OF NON-COMPENSATION
Under no circumstances may asset and liability items of the Balance Sheet be offset, nor expense and income items of the Statement of Results, 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 the same, the Statement of Results must collect the income of the exercise and the total of the expenses necessary for obtaining them. PRINCIPLE OF UNIFORMITY Once a criterion has been adopted in the application of Accounting Principles within the alternatives that, if any, 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 allowing the origin of the new criteria and their quantitative and qualitative effect on equity, results, and total assets to be appreciated. 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 they do not have to be presented separately. PRINCIPLE OF COMPARISON OF INFORMATION Numerical information in the annual financial statements must be presented together with 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 the event that this modification is not possible, the reasons for such limitation must be informed in the notes to the financial statements.
2. 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 (when they occur), independent of the moment of their collection or payment; they must be registered in the accounting books and reported in the financial statements in the related periods. PRINCIPLE OF GOING CONCERN The management of the entity will be considered indefinite. Financial statements must be prepared based on the assumption of a going concern entity. Consequently, the application of Accounting Principles will not be aimed at determining the value of equity for purposes of global or partial alienation, nor the resulting amount in case of liquidation. In the event that 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 a going concern.
L. INFORMATION ON RISKS
Entities will maintain information and monitoring systems regarding the situation of various classes of relevant risks according to the nature of their business and appropriate to their operations. In particular, they must have information to evaluate at all times their risks due to fluctuations in the quotes 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 portfolio of securities, their credit risk derived from insolvency in financial investments, their counterparty risk in assumed commitments, and their concentration risk 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 compliance with the limits established for the assumption of risks by the -11), approved by the Central Reserve Bank, through its Standards Committee. (2) The aforementioned information will be available to the Board of Directors of the Superintendence of the Financial System at all times in accordance with what is provided in article 32 of the Supervision and Regulation Law of the Financial System. (2) M. REPEALED (2) N. OPERATING FUND AND CAPITAL INVESTMENT (3) General Warehouses are obliged to constantly maintain an amount of paid-in capital and capital reserves that, added to their deposits or guarantees constituted and approved in accordance with article two hundred ten of the Law of Credit Institutions and Auxiliary Organizations (LICOA), represent, at least, two and a half percent of the value of the deposited goods. (3) General Warehouses may invest their capital and capital reserves in the acquisition and equipping of offices and facilities, as well as in covering organization expenses; they may also place them in advance payments, deposits, and bank values, as well as in values issued or guaranteed by the State or by
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 the Central Bank and in public offer values recorded in the Public Stock Registry of the Superintendence, with the exception of shares. (3) O. SECURITY RULES (3) General Warehouses will develop policies and procedures on basic security rules, prevention, and protection of movable and immovable goods, computer systems, and personnel, which must be reviewed at least once a year and implemented in warehouses owned, leased, or held in usufruct, managed directly by the General Warehouse. (3) The physical facilities of General Warehouses must comply, at a minimum, with the following security rules: (3)
1) Be constructed with materials that, due to their characteristics, provide a high level of protection to the goods; (3)
2) Have sufficient spaces that allow safe and efficient conditioning of the goods; (3)
3) Have facilities for loading, unloading, and handling the goods; (3)
4) Conditioning of optimal sections to store flammable, explosive, or susceptible products to impregnate, deteriorate, contaminate, or change in any way the physical or chemical conditions of the environment or other goods and that comply with regulations governing environmental protection; (3)
5) Present optimal conditions regarding light, ventilation, drainage, water, and other services; (3)
6) Be equipped with fire-fighting equipment and installations; (3)
7) Have fumigation and sanitation equipment; (3)
8) Present access facilities; (3)
9) Have permanent surveillance service, in accordance with the physical characteristics of the warehouses. In the case of enabled warehouses, in addition to the above conditions, the following must be met: (3)
a) Identify the warehouses with visible signs, indicating that they are for the exclusive use of the corresponding General Warehouse; and (3) b) Physically and clearly separate the warehouse facilities from the rest of the client's premises. The Superintendence will periodically verify strict compliance with these minimum security measures. (3)
10) The plots and yards must be fenced and illuminated. (3)
11) They must have the means to allow immediate communication at all hours with the general management or equivalent body of the General Warehouse. (3)
General Warehouses must carry out an annual evaluation of the security and protection situation of their warehouses or premises. The result of such evaluation must be available to the Superintendence. (3) General Warehouses must ensure that construction, remodeling, or adaptation projects of the warehouses or premises that are theirs, directly administered, or that they have enabled, incorporate the basic security rules provided in the policies, guidelines, or processes approved by their Administration, for the adequate protection of their facilities, goods, property, and workers. (3) The opening, expansion, and closure of an enabled warehouse must be communicated in writing to the Superintendence within the following fifteen business days, accompanied, if applicable, by the respective contract and a certification in which the General Warehouse states that said warehouse complies with the minimum security standards established in this Manual. (3) General Warehouses must send to the Superintendence, for its corresponding authorization, the internal control manuals they use in the development of their operations as well as the modifications made to them, within ten business days after their approval; likewise, they must send to the Superintendence, the complete detail of their information systems, their modifications, and the security measures thereof, within ten business days subsequent to their approval, the Superintendence being able to make recommendations for their improvement. (3) P. ASSET REVALUATIONS (3) The revaluations of the goods included in the fixed assets of General Warehouses, the requirements and content of the report, and the hiring of the Appraiser Expert [Text corrupted: stro de Peritos -27)], issued by the Central Reserve Bank through its Standards Committee. (3) General Warehouses interested in having their valuations authorized must present the corresponding application to the Superintendence duly signed by the legal representative and accompanied by the valuation performed by an independent expert who is registered in the Superintendence's Registry and must attach the certification of the Board of Directors or Shareholders' Assembly minutes, as applicable. (3) To perform the valuation of their assets, General Warehouses cannot select appraisers who were serving as staff members, even if they are registered in the Superintendence's Registry. (3) Q. MODIFICATIONS TO THE SOCIAL PACT (3) Modifications to the social pact of General Warehouses, as well as the reform of their statutes, merger with other companies, and closure of their operations must be previously authorized by the Superintendence. (3)
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
CHAPTER II
FINANCIAL STATEMENTS TO BE PRESENTED TO THE SUPERINTENDENCY OF THE FINANCIAL SYSTEM AND PUBLICATION (2)
A. FINANCIAL STATEMENTS TO BE PRESENTED TO THE SUPERINTENDENCY OF THE FINANCIAL SYSTEM (2)
-
General Warehouses must present their monthly, semi-annual, or annual financial statements to the Superintendency of the Financial System in the formats, deadlines, periodicity, and under the grouping norms dictated in this Manual. These financial statements are the only valid ones for all purposes, whether for approval at the General Shareholders' Meeting, inclusion in the Annual Report, and publication in national circulation printed media or other digital publication platforms with greater or equal coverage or on their website, in accordance with what is established in the current legal framework 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, as long as there are fiscal criteria that differ from what is established in this Manual. Semi-annual and annual financial statements must be accompanied by the Intermediate Report and/or External Auditor's Opinion, as appropriate. (2)
-
Semi-annual or annual financial statements, such as: Balance Sheet, Statement of Results, Statement of Changes in Net Equity, Statement of Cash Flows, and the notes thereto, which are sent to the Superintendency of the Financial System, must be presented obligatorily with the signatures of the Comptroller, the person holding the main executive position, i.e., the General Manager, the Legal Representative, and the External Auditor, and their corresponding seals. (2)
-
These financial statements must be expressed in United States Dollars in absolute figures including cents.
-
They must inform the Superintendency annually about the persons authorized to sign the financial statements; the Comptroller should preferably be a Bachelor of Public Accounting. Such communication will be required when changes occur in the persons authorized to sign the financial statements. (2)
-
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 entity's legal and auxiliary books and verified for accuracy and integrity.
-
The semi-annual and annual financial statements presented to the Superintendency of the Financial System must be considered and approved by the Board of Directors for those referring to June 30 and by the General Shareholders' Meeting of the entity for those corresponding to December 31, at 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 Superintendency no later than the last day of the deadline for publication of 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 Superintendency of the Financial System. (2)
-
At the bottom of each semi-annual and annual financial statement, it must be described that pages (Indicate page number) are an integral part of the financial statements.
-
REPEALED. (2)
-
Warehouses will present through electronic systems their Trial Balances and other monthly reports to the Superintendency of the Financial System, within eight business days following the month to which the information corresponds; in addition, the monthly Trial Balance must comprise all sub-accounts, sub-sub-accounts, detail accounts up to the last level of information, with movements and balances, according to what is established in letter D of this chapter. (2)
-
When it comes to trial balances and semi-annual or annual information, Warehouses will remit electronically within sixty calendar days following the month to which the definitive information corresponds. Without this meaning that the provisional information of said months does not have to be presented within the stipulated deadline in the previous number. (2)
-
Financial statements and information will be presented by Warehouses to the Superintendency of the Financial System in comparative form with the immediate preceding period and in the frequencies indicated below: (2)
| Frequency | Format | Designation |
|---|---|---|
| Semi-annual | A | Balance Sheet |
| Semi-annual | B | Statement of Results |
| Semi-annual | C | Statement of Changes in Net Equity |
| Semi-annual | D | Statement of Cash Flows |
| Semi-annual | E | Notes to the Financial Statements |
| Monthly | F | REPEALED (2) |
- The external auditors of General Warehouses must be registered in the Registry kept by the Superintendency of the Financial System and comply with what is regulated in the Technical Norms for the Registration of External Auditors of Members of the Financial System (NRP-16), issued by the Central Reserve Bank of El Salvador through its Standards Committee. (3)
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
B. PUBLICATION OF FINANCIAL STATEMENTS
Warehouses, in accordance with current norms, must publish their semi-annual and annual financial statements along with the Auditor's Opinion, within a deadline of sixty days after the end of the period, in national circulation printed media or other digital publication platforms 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 form an integral part of them and therefore are mandatory for publication.
The Intermediate Balance Sheet must be presented in comparative form with the annual financial statements of the immediate preceding period. The remaining intermediate financial statements will be presented with their similar from the semester of the immediate preceding period.
If the Superintendency of the Financial System 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 republish, in the same national circulation printed media or digital publication platforms where it was originally published, accompanied by its explanatory note proposed by the Warehouse and approved by the Superintendency. (2)
In case Warehouses refuse to publish the corrected financial statements, as well as their respective notes, required in accordance with this Manual, the Superintendency will instruct a deadline for Warehouses to make the publication effective; otherwise, the corresponding sanction will be imposed in accordance with what is established in the Supervision and Regulation Law of the Financial System. (1)
Published financial statements and their notes must be expressed in thousands of United States Dollars.
Warehouses must appoint a person responsible for sending information related to publications.
The appointed person must send the information no later than the business day after the expiration of the deadline granted by the Superintendency, in the following format: (2)
| Name of Publication (2) | Page (2) | Date of Publication (2) | Medium of Publication (2) |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
C. FORM AND CONTENT OF FINANCIAL STATEMENTS AND NOTES (2)
The basic content of the information to be published is presented in the models listed below. • •
- • Statement of Cash Flows.
- FORMAT E
- REPEALED. (2)
The corresponding account code is attached for the purpose of facilitating the identification of accounts to be published.
It is at the option of General Warehouses 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 Warehouse to expand the information provided to the public.
In the header of each Financial Statement, it must describe below the name of the Warehouse, to which financial conglomerate it belongs (if applicable), example:
part of conglomerate XYZ, acting as , subsidiary etc.)
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
COMPARATIVE BALANCE SHEET
NAME OF GENERAL WAREHOUSE (2)
BALANCE SHEET
AS OF XX OF XXXXXXXXX OF 2XX_-2XX_
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) (2)
| 2XX_ | 2XX_ | |
|---|---|---|
| 1 ASSETS | ||
| 11 CURRENT ASSETS | US$ | US$ |
| 110 CASH AND EQUIVALENTS | US$ | US$ |
| 111 BANKS AND OTHER FINANCIAL INSTITUTIONS | ||
| 112 RESTRICTED AVAILABLE FUNDS | US$ | US$ |
| 113 FINANCIAL INVESTMENTS | US$ | US$ |
| 114 ACCOUNTS AND DOCUMENTS RECEIVABLE | US$ | US$ |
| 115 RELATED ACCOUNTS AND DOCUMENTS RECEIVABLE | US$ | US$ |
| 116 EARNINGS RECEIVABLE | US$ | US$ |
| 117 TAXES | US$ | US$ |
| 118 EXPENSES PAID IN ADVANCE | US$ | US$ |
| 119 OTHER ASSETS (3) | 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 WORK 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 ISSUANCE PLACEMENTS | 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$ |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
NAME OF GENERAL WAREHOUSE (2)
BALANCE SHEET
AS OF XX OF XXXXXXXXX OF 2XX_-2XX_
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) (2)
| 2XX_ | 2XX_ | |
|---|---|---|
| 219 HEDGING FINANCIAL DERIVATIVES | US$ | US$ |
| 22 NON-CURRENT LIABILITIES | US$ | US$ |
| 220 LONG-TERM BANK LOANS | US$ | US$ |
| 221 LONG-TERM OBLIGATIONS WITH RELATED COMPANIES | US$ | US$ |
| 222 DEFERRED INCOME TAX | US$ | US$ |
| 223 DEFERRED INCOME | US$ | US$ |
| 224 FINANCIAL LEASE OBLIGATIONS | US$ | US$ |
| 225 ESTIMATE FOR LABOR OBLIGATIONS | US$ | US$ |
| 226 MINORITY INTEREST | US$ | US$ |
| 3 NET EQUITY | ||
| 31 CAPITAL | US$ | US$ |
| 310 SOCIAL 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 PERIODS | US$ | US$ |
| 341 RESULTS OF THE CURRENT PERIOD | 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$ |
| OWN CONTROL ACCOUNTS | ||
| 6 DEBIT OFF-BALANCE SHEET ACCOUNTS | ||
| 61 INVENTORY IN WAREHOUSES | US$ | US$ |
| 610 OWN WAREHOUSE INVENTORY | US$ | US$ |
| 611 ENABLED WAREHOUSE INVENTORY | US$ | US$ |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
NAME OF GENERAL WAREHOUSE (2)
BALANCE SHEET
AS OF XX OF XXXXXXXXX OF 2XX_-2XX_
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) (2)
| 2XX_ | 2XX_ | |
|---|---|---|
| 612 FISCAL WAREHOUSE INVENTORY | US$ | US$ |
| 62 FISCAL TAX GUARANTEE | US$ | US$ |
| 620 AVAILABLE GUARANTEE | US$ | US$ |
| 621 USED GUARANTEE | US$ | US$ |
| 63 CREDIT LINE | US$ | US$ |
| 630 AVAILABLE CREDIT LINE | US$ | US$ |
| 631 USED CREDIT LINE | US$ | US$ |
| 64 FINANCING OF PLEDGE BONDS BY THIRD PARTIES TO CLIENTS | US$ | US$ |
| 640 OWN WAREHOUSE | US$ | US$ |
| 641 ENABLED WAREHOUSE | US$ | US$ |
| 642 FISCAL WAREHOUSE | US$ | US$ |
| 65 INVENTORY IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE | US$ | US$ |
| 650 INVENTORY IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE | US$ | US$ |
| TOTAL | ||
| 7 CREDITOR OFF-BALANCE SHEET ACCOUNTS | ||
| 71 ISSUANCE OF SECURITIES | US$ | US$ |
| 710 ISSUANCE IN OWN WAREHOUSE | US$ | US$ |
| 711 ISSUANCE IN ENABLED WAREHOUSE | US$ | US$ |
| 712 ISSUANCE IN FISCAL WAREHOUSE | US$ | US$ |
| 72 FISCAL TAX GUARANTEE | US$ | US$ |
| 720 FISCAL TAX GUARANTEE | US$ | US$ |
| 73 CONTRACTUAL RIGHT IN CREDIT LINE | US$ | US$ |
| 730 CONTRACTUAL RIGHT IN CREDIT LINE | US$ | US$ |
| 74 THIRD-PARTY CREDIT TO CLIENTS THROUGH PLEDGE BONDS | US$ | US$ |
| 740 FINANCERS | US$ | US$ |
| 75 CONTRA-ACCOUNT OF INVENTORY IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE | ||
| 750 INVENTORY IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE | ||
| TOTAL |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
COMPARATIVE STATEMENT OF RESULTS
NAME OF GENERAL WAREHOUSE (2)
STATEMENT OF RESULTS
PERIOD FROM XX OF XXXXXX TO XXXXX OF XXXXXXXXX OF 2XX_-2XX_ (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) (2)
| 2XX_ | 2XX_ | |
|---|---|---|
| 5 INCOME | ||
| 51 OPERATING INCOME | US$ | US$ |
| 510 INCOME FROM STORAGE SERVICES | US$ | US$ |
| 511 RENTAL INCOME | US$ | US$ |
| 512 INCOME FROM OTHER SERVICES | ||
| 4 EXPENSES | ||
| 41 OPERATING EXPENSES | US$ | US$ |
| 410 OPERATING EXPENSES FOR STORAGE SERVICES | US$ | US$ |
| 411 GENERAL ADMINISTRATIVE AND PERSONNEL EXPENSES | US$ | US$ |
| 412 DEPRECIATION, AMORTIZATION, AND IMPAIRMENT EXPENSES FOR CURRENT OPERATIONS | US$ | US$ |
| 413 DEVALUATION OF LONG-TERM ASSETS HELD FOR SALE | US$ | US$ |
| OPERATING RESULT | US$ | US$ |
| 52 FINANCIAL INCOME | US$ | US$ |
| 520 FOREIGN CURRENCY BUY-SELL OPERATIONS | US$ | US$ |
| 521 INCOME FROM FINANCIAL INVESTMENTS | US$ | US$ |
| 522 INCOME FROM ACCOUNTS AND DOCUMENTS RECEIVABLE | US$ | US$ |
| 523 RECOVERY OF FINANCIAL ASSETS | US$ | US$ |
| 524 OTHER FINANCIAL INCOME | US$ | US$ |
| RESULTS BEFORE INTEREST AND TAXES | US$ | US$ |
| 44 INCOME TAX | US$ | US$ |
| 440 INCOME TAX | US$ | US$ |
| RESULTS AFTER TAXES | US$ | US$ |
| 42 FINANCIAL EXPENSES | ||
| 420 EXPENSES FROM FOREIGN CURRENCY CHANGE OPERATIONS | US$ | US$ |
| 421 OPERATING EXPENSES FROM OWN INVESTMENTS | US$ | US$ |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
NAME OF GENERAL WAREHOUSE (2)
STATEMENT OF RESULTS
PERIOD FROM XX OF XXXXXX TO XXXXX OF XXXXXXXXX OF 2XX_-2XX_
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) (2)
| 2XX_ | 2XX_ | |
|---|---|---|
| 422 EXPENSES FOR OBLIGATIONS WITH FINANCIAL INSTITUTIONS | US$ | US$ |
| 423 EXPENSES FOR ACCOUNTS AND DOCUMENTS PAYABLE | US$ | US$ |
| 424 EXPENSES FOR GOODS RECEIVED UNDER FINANCIAL LEASE | US$ | US$ |
| 425 OTHER FINANCIAL EXPENSES | US$ | US$ |
| 426 PROVISIONS FOR UNCOLLECTIBLES AND DEVALUATION OF INVESTMENTS | US$ | US$ |
| 427 LOSSES ON SALE OF ASSETS | US$ | US$ |
| RESULTS AFTER TAXES | US$ | US$ |
| ADJUSTMENTS | ||
| 53 EXTRAORDINARY INCOME | US$ | US$ |
| 530 EXTRAORDINARY INCOME | US$ | US$ |
| 43 EXTRAORDINARY EXPENSES | US$ | US$ |
| 430 EXTRAORDINARY EXPENSES | US$ | US$ |
| RESULTS OF THE PERIOD | US$ | US$ |
| RETAINED PROFIT (LOSS) AT THE BEGINNING OF THE YEAR | US$ | US$ |
| DECLARED DIVIDENDS | US$ | US$ |
| TOTAL RETAINED PROFITS AT THE END OF THE YEAR | US$ | US$ |
| EARNINGS PER SHARE | ||
| EARNINGS OF THE PERIOD AND BEFORE TAXES | US$ | US$ |
| EARNINGS OF THE PERIOD AND BEFORE EXTRAORDINARY ITEMS | US$ | US$ |
| EARNINGS AFTER EXTRAORDINARY ITEMS | US$ | US$ |
| NO. COMMON SHARES IN CIRCULATION | XXX | XXX |
| NOMINAL VALUE PER SHARE | US$ | US$ |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
STATEMENT OF CHANGES IN NET EQUITY
NAME OF GENERAL WAREHOUSE (2)
STATEMENT OF CHANGES IN NET EQUITY FOR PERIODS ...
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) (2)
| Capital | Capital Additional | Accumulated Reserves | Revaluations | Result | Total |
|---|---|---|---|---|---|
| US$ | US$ | US$ | US$ | US$ | US$ |
| Increase/decrease of capital | US$ | (US$) | US$ | |||
|---|---|---|---|---|---|---|
| Capitalization | US$ | (US$) | (US$) | (US$) | (US$) | US$ |
| Revaluation | US$ | US$ | ||||
| Dividends declared | (US$) | (US$) | ||||
| Result of the exercise | US$ | US$ | ||||
| Retained profits | US$ | US$ | ||||
| Transfer of profits to legal reserve | US$ | (US$) | US$ | |||
| Change in value of investments | US$ | US$ | ||||
| Others (specify) | US$ | |||||
| Balances at ... | US$ | US$ | US$ | US$ | US$ | US$ |
| Capital Increase | US$ | (US$) | US$ | US$ | ||
|---|---|---|---|---|---|---|
| Capitalization | US$ | (US$) | (US$) | (US$) | (US$) | US$ |
| Revaluation | US$ | |||||
| Distribution of Dividends | (US$) | (US$) | ||||
| Increase in legal reserve | US$ | US$ | ||||
| Result of the exercise | US$ | US$ | ||||
| Retained profits | US$ | US$ | ||||
| Transfer of profits to legal reserve | US$ | (US$) | US$ | |||
| Change in value of investments | US$ | US$ | ||||
| Others (specify) | ||||||
| Balances at ... | US$ | US$ | US$ | US$ | US$ | US$ |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
STATEMENT OF CASH FLOWS
NAME OF GENERAL WAREHOUSE (2)
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) (2)
| 2XX_ | 2XX_ | |
|---|---|---|
| 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) OF CASH AND CASH EQUIVALENTS FROM OPERATING ACTIVITY | ||
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Inflow from sale of Financial Investments | US$ | US$ |
| Inflow from received dividends | 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) OF CASH AND CASH EQUIVALENTS FROM INVESTING ACTIVITIES | ||
| CASH FLOW FROM FINANCING ACTIVITIES | ||
| Inflows from shareholders' contributions | US$ | US$ |
| Inflows from short and long-term bank loans | US$ | US$ |
| Inflows from repo 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) OF CASH AND CASH EQUIVALENTS FROM FINANCING ACTIVITIES |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
NAME OF GENERAL WAREHOUSE (2)
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) (2)
| 2XX_ | 2XX_ | |
|---|---|---|
| NET INCREASE (DECREASE) OF CASH AND CASH EQUIVALENTS | ||
| BALANCE CASH AND CASH EQUIVALENTS AT START OF YEAR | ||
| BALANCE CASH AND CASH EQUIVALENTS AT END OF YEAR | ||
| RECONCILIATION OF NET RESULT WITH CASH AND CASH EQUIVALENTS FROM OPERATING ACTIVITIES | ||
| RESULT OF THE EXERCISE PROFIT (LOSS) | ||
| PLUS: | ||
| Adjustment to result of the exercise: | US$ | US$ |
| Provisions for uncollectibles and devaluation of investment of the period | 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: | ||
| 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) OF CASH AND CASH EQUIVALENTS FROM OPERATING ACTIVITY |
The nomenclature of the elements of this financial statement may vary adapting it to the operations carried out by General Warehouses.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
NOTES TO THE FINANCIAL STATEMENTS.
In the preparation of the financial statements of the General Warehouses, the provisions established in this Manual and Catalog of Accounts and the International Financial Reporting Standards (IFRS) shall be observed, prevailing what is established in this Manual and Catalog of Accounts, when there is a conflict with the International Financial Reporting Standards (IFRS). (2) The preparation of the notes and their publication shall be the responsibility of the Warehouse Administration, but it shall 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 comply with what is required by the Standards, the publication of the financial statements and the already corrected notes may be demanded. In addition to the minimum disclosures required by Standards, the following notes must be included:
NOTE 1 ACCOUNTING CRITERIA 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, rights on surpluses of separate equities, indemnification, expenses for issuance and placement of debt securities, operating income, cash flow, etc.
NOTE 2 ACCOUNTING CHANGES
Explain whether changes have occurred in the application of Accounting Principles in relation to the previous period.
NOTE 3 RISKS DERIVED FROM FINANCIAL INSTRUMENTS This disclosure must be made taking into account the requirements described in IFRS 7:
NOTE 4 BALANCES AND TRANSACTIONS WITH RELATED ENTITIES Balances of documents and Accounts Receivable from commissions accrued for the administration of Investment Funds and payments made on behalf thereof must be detailed. Disclose 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 disclosed.
NOTE 5 DEFERRED TAXES AND INCOME TAX
Declaration and detail of tax obligations, provisions and composition of Income Tax, withholdings, perceptions and advance payments, deferred taxes and temporary differences, etc.
NOTE 6 OTHER CURRENT ASSETS
Current assets that are not considered in specific notes are included in this note, for example: investments, etc.
NOTE 7 INTANGIBLES
Intangible assets, their original and amortized amounts are described.
NOTE 8 VARIOUS CREDITORS
Accounts Payable, their balances, origins, identifying them, are detailed.
NOTE 9 STORED MERCHANDISE
A note must be added describing the amount of goods stored in the three types of warehouses, relating said amounts to the balance of the amount of Deposit Certificates and Pawn Bonds corresponding to them.
NOTE 10 OPERATING FUND
Describe the results obtained from the calculation of the Operating Fund, which the General Warehouse presents, as of the reference date of the financial statements. Said Fund must be calculated in accordance with the resolutions issued by the Superintendence.
NOTE 11 PROVISIONS
The balances of provisions for the period being reported must be detailed, identifying the concept to which they refer.
NOTE 12 EQUITY
A declaration of the total subscription and payment of Share Capital is made, the 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, referring to: Distribution of dividends, increases or decreases in capital, revaluations or reserves, losses, etc. Likewise, it must be disclosed if the company has controlling or relevant shareholders, the quantity and amount and percentage they represent of Share Capital, and that these have been timely informed to the regulator in accordance with the Law. Additionally, it must reveal if during the reported period there were non-compliance with the minimum level of net equity and how and when they were remedied.
NOTE 13 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, disclose a brief description of the nature and the estimation of the financial effect.
NOTE 14 GUARANTEES OBTAINED FROM THIRD PARTIES Guarantees received from third parties must be detailed detailing the origin, amount, validity, etc., and any other information that describes them completely.
NOTE 15 SANCTIONS
For the period being reported, sanctions received from the Superintendency of the Financial System or by another Administrative Authority must be detailed separately, describing the infractions committed, and the sanctions imposed. (2)
NOTE 16 SUBSEQUENT EVENTS AND OTHER IMPORTANT DISCLOSURES All other clarifications or additional explanations that are considered necessary or that are required by the International Financial Reporting Standards (IFRS), for an 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 possess causes of disqualification established in the 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 and the periods of validity. b. Changes in the share ownership of the General Warehouses, 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 sale of Property Plant and Equipment, other assets in subsidiaries and branches. f. Losses originating from disasters. g. Effects of market value on book value of investments in securities. h. Receipt of shares as payment of dividends, the receipt date, the number of shares, as well as their nominal value must be indicated.
i. Significant changes in Administration plans.
j. Effects of contracts (leases, advertising, services, etc.).
NOTE 17 SIGNIFICANT DIFFERENCES BETWEEN INTERNATIONAL FINANCIAL REPORTING STANDARDS AND STANDARDS ISSUED BY THE REGULATOR (2) General Warehouses shall disclose significant differences between International Financial Reporting Standards and this Manual and Catalog of Accounts. (2) REPEALED (2)
D. OPERATIONS AND TRANSACTIONS TO BE REPORTED ELECTRONICALLY TO THE SUPERINTENDENCY OF THE FINANCIAL SYSTEM. (2)
- General Warehouses shall electronically submit the following information to the Superintendency: (2)
1.1. Balances of the Accounts of the General Warehouse Catalog, with monthly frequency, which must be submitted within eight business days following the month being reported; (2)
1.2. Valid deposit certificates and pawn bonds, which must be submitted within the first eight business days of the following month. (2)
1.3. REPEALED (3)
1.4. Data of related persons, which must be submitted within the first eight business days of the month following the occurrence regarding operations carried out with its shareholders, directors and administrators. (2) - Structure and files of the information to be sent to the Superintendency. (2)
2.1. Database file structure. The data structure is defined with the following files: (2)
FILE NAME (2) DESCRIPTION (2) ssf_cagd_saldo_cuenta.xsd (2) Trial Balance. (2) ssf_cagd_certificados_bonos.xsd (2) Inventory of valid deposit certificates and pawn bonds (2) REPEALED (3) REPEALED (3) Ssf_agd_personas_relacionadas.xsd (2) operations with related persons of the General Warehouse. (2)
2.2. Data file for the submission of information. The files will be submitted with the following information: (2)
FILE NAME (2) DESCRIPTION (2) saldo_cuenta.xml (2) Trial Balance. (2) certificados _bonos.xml (2) Valid Deposit Certificates and Pawn Bonds. (2) REPEALED (3) REPEALED (3) Personas_relacionadas.xml (2) Operations with related persons. (2) - Name of the files to be sent to the Superintendency of the Financial System. (2)
3.1. File name: saldo_cuenta. This file is used to report
the information corresponding to the Trial Balance with its balances and accounting movements: (2) ELEMENT (2) DESCRIPTION (2) id_codigo_cuenta (2) Accounting Account. The account code will be noted, from the first to the last level according to the nomenclature of its account catalog. (2) nombre_cuenta (2) Description of the accounting account. Name to which the account corresponds according to the entity's catalog of accounts. (2) Saldo_anterior (2) The amount of the previous balance of the account. (2) Cargo_mes (2) The amount of charges that affected the account during the reference month. (2) Abono_mes (2) The amount of credits that affected the account during the reference month. (2) Saldo_actual (2) The amount of the final balance of the account. (2) Naturaleza_cuenta (2) Nature of the account; Debtor or Creditor. (2)
3.2. File name: certificados_bonos. Corresponds to the file that
includes the Inventory of Valid Deposit Certificates and Pawn Bonds. (2) ELEMENT (2) DESCRIPTION (2) numero_certificado (2) Unique number assigned to the Certificate of Deposit of the General Warehouse. (2) codigo_cliente (2) Unique number assigned to the Certificate of Deposit of the General Warehouse. (2) nombre_cliente (2) The name of the person to the operation will be placed, exactly as it appears in the Personal Identification Document (DUI), or in its deed or constitution act. (2) fecha_emision (2) Date of the commitment assumed by the General Warehouse to store and custody the deposited goods. (2) bono (2) Security Title accessory to the Certificate of Deposit.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Aprobación: 12/10/2010 Vigencia: 01/12/2010 ELEMENT (2) DESCRIPTION (2) Format nnnnnnnnnnn. Examples: 263_ /264 _ 4562_/4564_ Equivalent to:
Bonds Nos. 263 and 264 of Certificate No. 263
Bonds Nos. 4562, 4563 and 4564 of Certificate
No. 4562. (2) fecha_vencimiento_certificado
(2)
Expiration date of the deposit certificate. (2) fecha_vencimiento_bono (2) Expiration date of the Pawn Bond. (2) descripción_mercadería (2) Description of the deposited merchandise. The description must include:
Number of packages, type of merchandise and its respective commercial brand. Separated each brand. (2) tipo_bodega (2) Class of warehouse in which the merchandise has been received. P: Own H: Hired F: Fiscal (2) endoso (2) Name of the financer of the owner of the deposit certificate, who has taken as pledge guarantee the pawn bond, according to the following instruction:
- Legal Entity: full name according to its
constitution act. - Natural Person: full name according to the unique identity document
(DUI). (2) saldo_préstamo (2) Balance of the loan guaranteed with pawn bond. (2) saldo_inicial (2) The initial value of the stored merchandise. (2) retiro_anterior (2) The amount of the total or partial withdrawal of the goods or merchandise. (2) retiro_mensual (2) The total amount of withdrawals made during the reported month. (2)
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Aprobación: 12/10/2010 Vigencia: 01/12/2010 ELEMENT (2) DESCRIPTION (2) saldo_actual (2) The value of the difference of the initial balance minus the withdrawals (previous and of the month reported). Current Balance = Initial Balance - Withdrawals previous - Withdrawals of the month. (2)
3.3. REPEALED (3)
3.4. File name: personas_relacionadas. Corresponds to the report of
operations with related persons. (2)
ELEMENT (2) DESCRIPTION (2) fecha_operación (2) Corresponds to the date on which the operation took place. (2) nombre (2) Name of the related person. (2) relación (2) Type of relationship:
Shareholders;
Board Members;
Administrators;
Entity Employees;
Related Persons;
Related Companies. (2) valor (2) The value of the operation must be detailed. (2) concepto (2) Description of the type of operation carried out between the related person and the Warehouse. (2)
4. The Superintendency will send the technical details related to the
mechanisms for sending the information requested in the formats established in this subsection D, which will be communicated to the General Warehouses, with a copy to the Central Bank, within a maximum period of sixty days after the entry into force of the modifications of this subsection D. (2) General Warehouses 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 Superintendency referred to in the previous paragraph. (2)
5. General Warehouses must comply with the following aspects:
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Aprobación: 12/10/2010 Vigencia: 01/12/2010 a) The deadline for submission to the Superintendency of the files saldo_cuenta.xml, certificados_bonos.xml, and Personas_relacionadas.xml. (2) (3) b) The formats in the formation of the names of the files sent. (2) c) The data structures required by the Superintendency. (2) d) The quality of the information: ensuring that the information is sent free of errors. (2)
6. To fulfill the responsibility of sending information, a responsible person must be appointed by the audited entity, whose function is to serve as contact or link with the Superintendency. This person must report any problem that may arise in the information sending process. (2)
The name of the person responsible for these tasks must be notified by means indicating the position held, direct phone, email and any other information useful to guarantee the respective contact. This person may be the same one referred to in subsection B, of this Chapter. (2)
7. Accounts and their balances will be validated prior to sending the data.
During that process, General Warehouses may correct and review their information. Once the sending is performed, it will be taken as definitive. (2) In case a resending is required, the General Warehouse must inform by means of a letter the reason and request authorization from the Securities Intendency, who will inform the corresponding areas to change the status and allow the resending. (2)
8. The entity that does not comply with the submission of information within the deadline
established in item 1 of this subsection D, must send at the latest on the next business day a letter signed by the General Manager, and in his absence, whoever is legally authorized to do so, in which the cause of non-compliance is clearly explained, the solution to the delay and the administrative measures that will be taken to avoid repetition of the non-compliance. (2)
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Aprobación: 12/10/2010 Vigencia: 01/12/2010
CHAPTER III
ACCOUNT CATALOG
TYPE LEVEL CODE E R C SC (2) SSC (2) D (2)
ELEMENT 1 1 ASSET
ITEM 2 11 CURRENT ASSET
ACCOUNT 3 110 CASH AND EQUIVALENTS
SUB-ACCOUNT 4 1100 PETTY CASH
SUB-ACCOUNT 4 1101 GENERAL CASH
ACCOUNT 3 111 BANKS AND OTHER FINANCIAL INSTITUTIONS SUB-ACCOUNT 4 1110 LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS SUB-SUBACCOUNT 7 1110000 CHECKING ACCOUNT DEPOSITS SUB-SUBACCOUNT 7 1110010 SAVINGS ACCOUNT DEPOSITS SUB-SUBACCOUNT 7 1110020 TIME DEPOSIT ACCOUNTS SUB-ACCOUNT 4 1112 FOREIGN BANKS AND FINANCIALS SUB-SUBACCOUNT 7 1112000 CHECKING ACCOUNT DEPOSITS SUB-SUBACCOUNT 7 1112010 SAVINGS ACCOUNT DEPOSITS SUB-SUBACCOUNT 7 1112020 TIME DEPOSIT ACCOUNTS ACCOUNT 3 112 RESTRICTED AVAILABILITY SUB-ACCOUNT 4 1120 DEPOSITS IN GUARANTEE SUB-SUBACCOUNT 7 1120000 DEPOSITS IN GUARANTEE IN M.L. SUB-SUBACCOUNT 7 1120010 DEPOSITS IN GUARANTEE IN M.E. SUB-ACCOUNT 4 1121 OTHER RESTRICTED AVAILABILITIES SUB-SUBACCOUNT 7 1121000 OTHER RESTRICTED AVAILABILITIES IN M.L. SUB-SUBACCOUNT 7 1121010 OTHER RESTRICTED AVAILABILITIES IN M.E. ACCOUNT 3 113 FINANCIAL INVESTMENTS SUB-ACCOUNT 4 1130 INVESTMENTS HELD FOR TRADING SUB-SUBACCOUNT 7 1130000 PUBLIC BONDS SUB-SUBACCOUNT 7 1130010 BONDS OF PRIVATE FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1130020 BONDS OF NON-FINANCIAL PRIVATE ENTITIES SUB-SUBACCOUNT 7 1130030 FOREIGN PUBLIC BONDS SUB-SUBACCOUNT 7 1130040 FOREIGN PRIVATE BONDS SUB-SUBACCOUNT 7 1130050 MARKETABLE PAPERS SUB-SUBACCOUNT 7 1130060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1130070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1130080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES SUB-SUBACCOUNT 7 1130090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1130100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1130110 VALUES IN GUARANTEE (SALE REPOROS) SUB-SUBACCOUNT 7 1130120 SHARES SUB-SUBACCOUNT 7 1130130 INVESTMENTS IN PORTFOLIO MANAGEMENT SUB-SUBACCOUNT 7 1130140 INVESTMENTS IN SECuritization FUNDS SUB-SUBACCOUNT 7 1130150 ETF'S AND OTHER PARTICIPATIONS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATÁLOGO Y MANUAL CONTABLE PARA ALMACENES GENERALES DE DEPÓSITOS MC ALMACENES v1 Aprobación: 12/10/2010 Vigencia: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 1130160 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES SUB-SUBACCOUNT 7 1130170 INVESTMENTS IN INVESTMENT FUNDS SUB-SUBACCOUNT 7 1130180 DERIVATIVES SUB-SUBACCOUNT 7 1130190 PURCHASE REPOROS SUB-ACCOUNT 4 1131 INVESTMENTS HELD UNTIL MATURITY SUB-SUBACCOUNT 7 1131000 PUBLIC BONDS SUB-SUBACCOUNT 7 1131010 BONDS OF PRIVATE FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1131020 BONDS OF NON-FINANCIAL PRIVATE ENTITIES SUB-SUBACCOUNT 7 1131030 FOREIGN PUBLIC BONDS SUB-SUBACCOUNT 7 1131040 FOREIGN PRIVATE BONDS SUB-SUBACCOUNT 7 1131050 MARKETABLE PAPERS SUB-SUBACCOUNT 7 1131060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1131070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1131080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES SUB-SUBACCOUNT 7 1131090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1131100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1131110 INVESTMENTS IN SECuritization FUNDS SUB-SUBACCOUNT 7 1131120 ETF'S AND OTHER PARTICIPATIONS SUB-SUBACCOUNT 7 1131130 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES SUB-SUBACCOUNT 7 1131140 INVESTMENTS IN INVESTMENT FUNDS SUB-SUBACCOUNT 7 1131150 DERIVATIVES SUB-ACCOUNT 4 1132 AVAILABLE FOR SALE INVESTMENTS SUB-SUBACCOUNT 7 1132000 PUBLIC BONDS SUB-SUBACCOUNT 7 1132010 BONDS OF PRIVATE FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1132020 BONDS OF NON-FINANCIAL PRIVATE ENTITIES SUB-SUBACCOUNT 7 1132030 FOREIGN PUBLIC BONDS SUB-SUBACCOUNT 7 1132040 FOREIGN PRIVATE BONDS SUB-SUBACCOUNT 7 1132050 MARKETABLE PAPERS SUB-SUBACCOUNT 7 1132060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1132070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1132080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES SUB-SUBACCOUNT 7 1132090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1132100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1132110 VALUES IN GUARANTEE (SALE REPOROS) SUB-SUBACCOUNT 7 1132120 SHARES SUB-SUBACCOUNT 7 1132130 INVESTMENTS IN PORTFOLIO MANAGEMENT SUB-SUBACCOUNT 7 1132140 INVESTMENTS IN SECuritization FUNDS SUB-SUBACCOUNT 7 1132150 ETF'S AND OTHER PARTICIPATIONS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 1132160 OTHER INVESTMENTS IN SECURITIES VARIABLE INCOME SUB-SUBACCOUNT 7 1132170 INVESTMENTS IN INVESTMENT FUNDS SUB-SUBACCOUNT 7 1132180 DERIVATIVES SUB-ACCOUNT 4 1133 (ESTIMATE FOR VALUATION OF FINANCIAL INVESTMENTS) SUB-SUBACCOUNT 7 1133000 INVESTMENTS HELD FOR TRADING SUB-SUBACCOUNT 7 1133010 AVAILABLE-FOR-SALE INVESTMENTS ACCOUNT 3 114 ACCOUNTS AND DOCUMENTS RECEIVABLE SUB-ACCOUNT 4 1140 STORAGE SUB-SUBACCOUNT 7 1140000 OWN WAREHOUSE SUB-SUBACCOUNT 7 1140010 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 1140020 LICENSED WAREHOUSE SUB-SUBACCOUNT 7 1140030 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 1141 ADVANCES SUB-SUBACCOUNT 7 1141000 OWN WAREHOUSE SUB-SUBACCOUNT 7 1141010 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 1141020 LICENSED WAREHOUSE SUB-SUBACCOUNT 7 1141030 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 1142 COMMISSIONS SUB-SUBACCOUNT 7 1142000 OWN WAREHOUSE SUB-SUBACCOUNT 7 1142010 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 1142020 LICENSED WAREHOUSE SUB-SUBACCOUNT 7 1142030 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 1143 INSURANCE SUB-SUBACCOUNT 7 1143000 OWN WAREHOUSE SUB-SUBACCOUNT 7 1143010 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 1143020 LICENSED WAREHOUSE SUB-SUBACCOUNT 7 1143030 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 1144 CUSTOMS PROCEDURES SUB-SUBACCOUNT 7 1144000 OWN WAREHOUSE SUB-SUBACCOUNT 7 1144010 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 1144020 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 1145 FREIGHT SUB-SUBACCOUNT 7 1145000 OWN WAREHOUSE SUB-SUBACCOUNT 7 1145010 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 1145020 LICENSED WAREHOUSE SUB-SUBACCOUNT 7 1145030 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 1146 OTHER ACCOUNTS RECEIVABLE SUB-SUBACCOUNT 7 1146000 INTEREST PAID IN ADVANCE SUB-SUBACCOUNT 7 1146010 ADVANCES TO SUPPLIERS SUB-SUBACCOUNT 7 1146020 CLAIMED INDEMNITIES FOR ACCIDENTS SUB-SUBACCOUNT 7 1146030 CASH SHORTAGES SUB-SUBACCOUNT 7 1146040 OTHER ACCOUNTS RECEIVABLE SUB-ACCOUNT 4 1147 (ESTIMATE FOR UNCOLLECTIBLE ACCOUNTS)
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 1147000 STORAGE SUB-SUBACCOUNT 7 1147010 ADVANCES SUB-SUBACCOUNT 7 1147020 COMMISSIONS SUB-SUBACCOUNT 7 1147030 INSURANCE SUB-SUBACCOUNT 7 1147040 CUSTOMS PROCEDURES SUB-SUBACCOUNT 7 1147050 FREIGHT SUB-SUBACCOUNT 7 1147060 OTHER ACCOUNTS RECEIVABLE ACCOUNT 3 115 RELATED ACCOUNTS AND DOCUMENTS RECEIVABLE SUB-ACCOUNT 4 1150 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES SUB-SUBACCOUNT 7 1150000 SALARY ADVANCES SUB-SUBACCOUNT 7 1150010 SHORT-TERM LOANS SUB-SUBACCOUNT 7 1150020 OTHERS SUB-ACCOUNT 4 1151 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM DIRECTORS AND SHAREHOLDERS SUB-SUBACCOUNT 7 1151000 LOANS TO DIRECTORS SUB-SUBACCOUNT 7 1151010 LOANS TO SHAREHOLDERS SUB-SUBACCOUNT 7 1151020 OTHERS SUB-ACCOUNT 4 1152 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES SUB-SUBACCOUNT 7 1152000 LOANS SUB-SUBACCOUNT 7 1152010 SERVICE FEES SUB-SUBACCOUNT 7 1152020 OTHERS SUB-ACCOUNT 4 1153 ESTIMATE FOR UNCOLLECTIBLE ACCOUNTS SUB-SUBACCOUNT 7 1153000 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES SUB-SUBACCOUNT 7 1153010 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM DIRECTORS AND SHAREHOLDERS SUB-SUBACCOUNT 7 1153020 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES ACCOUNT 3 116 EARNINGS RECEIVABLE SUB-ACCOUNT 4 1160 LOCAL BANKS SUB-SUBACCOUNT 7 1160000 EARNINGS RECEIVABLE IN LOCAL CURRENCY SUB-SUBACCOUNT 7 1160010 EARNINGS RECEIVABLE IN FOREIGN CURRENCY SUB-ACCOUNT 4 1161 EARNINGS RECEIVABLE FROM FINANCIAL INVESTMENTS SUB-SUBACCOUNT 7 1161000 INVESTMENT IN FIXED INCOME SECURITIES SUB-SUBACCOUNT 7 1161010 INVESTMENTS IN VARIABLE INCOME SECURITIES SUB-SUBACCOUNT 7 1161020 INVESTMENTS IN MUTUAL FUNDS SUB-SUBACCOUNT 7 1161030 REPurchase AGREEMENTS SUB-SUBACCOUNT 7 1161040 DERIVATIVES ACCOUNT 3 117 TAXES SUB-ACCOUNT 4 1170 VAT, TAX CREDIT SUB-SUBACCOUNT 7 1170000 VAT, TAX CREDIT SUB-SUBACCOUNT 7 1170010 VAT TAX PAYABLE BY WITHHOLDING SUB-SUBACCOUNT 7 1170020 VAT TAX COLLECTED SUB-SUBACCOUNT 7 1170030 OTHER WITHHOLDINGS SUB-ACCOUNT 4 1171 INCOME TAXES SUB-SUBACCOUNT 7 1171000 PREPAYMENT OF INCOME TAX
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 1171010 INCOME TAX TAX CREDIT SUB-SUBACCOUNT 7 1171020 INCOME TAX WITHHELD ACCOUNT 3 118 EXPENSES PAID IN ADVANCE SUB-ACCOUNT 4 1180 EXPENSES PAID IN ADVANCE FOR SERVICES SUB-SUBACCOUNT 7 1180000 RENT SUB-SUBACCOUNT 7 1180010 INSURANCE SUB-SUBACCOUNT 7 1180020 BOND PREMIUMS SUB-SUBACCOUNT 7 1180030 SUBSCRIPTIONS PAID IN ADVANCE SUB-SUBACCOUNT 7 1180040 ADVERTISING AND MARKETING SUB-SUBACCOUNT 7 1180050 COMMUNICATIONS SUB-SUBACCOUNT 7 1180060 AUDIT COST SUB-SUBACCOUNT 7 1180070 MEMBERSHIP FEES SUB-SUBACCOUNT 7 1180080 INTEREST SUB-SUBACCOUNT 7 1180090 VEHICLE REPAIR AND MAINTENANCE SUB-SUBACCOUNT 7 1180100 REAL ESTATE MAINTENANCE SUB-SUBACCOUNT 7 1180110 OTHER EXPENSES FOR SERVICES PAID IN ADVANCE SUB-ACCOUNT 4 1181 DEFERRED INCOME TAX SUB-SUBACCOUNT 7 1181000 VALUATION PROVISION SUB-SUBACCOUNT 7 1181010 OTHER PROVISIONS SUB-ACCOUNT 4 1182 EXPENSES PAID IN ADVANCE ON MATERIALS SUB-SUBACCOUNT 7 1182000 OFFICE SUPPLIES AND STATIONERY SUB-SUBACCOUNT 7 1182010 SPARE PARTS AND OTHER STORAGE MATERIALS ACCOUNT 3 119 OTHER ASSETS (3) SUB-ACCOUNT 4 1190 INVENTORY (3) SUB-SUBACCOUNT 7 1190000 CONSUMPTION INVENTORY (3) SUB-ACCOUNT 4 1191 ASSETS RECEIVED IN PAYMENT OR AWARDED (3) SUB-SUBACCOUNT 7 1191000 GOODS RECEIVED IN PAYMENT OR AWARDED (3) ITEM 2 12 NON-CURRENT ASSET ACCOUNT 3 120 REAL ESTATE SUB-ACCOUNT 4 1200 LAND SUB-SUBACCOUNT 7 1200000 LAND SUB-SUBACCOUNT 7 1200010 LAND REVALUATION SUB-SUBACCOUNT 7 1200020 ACCUMULATED IMPAIRMENT OF LAND SUB-ACCOUNT 4 1201 BUILDINGS SUB-SUBACCOUNT 7 1201000 BUILDINGS SUB-SUBACCOUNT 7 1201010 BUILDINGS REVALUATION SUB-SUBACCOUNT 7 1201020 ACCUMULATED DEPRECIATION OF BUILDINGS SUB-SUBACCOUNT 7 1201030 ACCUMULATED IMPAIRMENT OF BUILDINGS SUB-ACCOUNT 4 1202 INSTALLATIONS SUB-SUBACCOUNT 7 1202000 INSTALLATIONS SUB-SUBACCOUNT 7 1202010 INSTALLATIONS REVALUATION SUB-SUBACCOUNT 7 1202020 ACCUMULATED DEPRECIATION OF INSTALLATIONS SUB-SUBACCOUNT 7 1202030 ACCUMULATED IMPAIRMENT OF INSTALLATIONS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-ACCOUNT 4 1203 OTHER REAL ESTATE SUB-SUBACCOUNT 7 1203000 WAREHOUSES SUB-SUBACCOUNT 7 1203010 SILOS SUB-SUBACCOUNT 7 1203020 ROOMS SUB-SUBACCOUNT 7 1203030 REVALUATION OF OTHER REAL ESTATE SUB-SUBACCOUNT 7 1203040 ACCUMULATED DEPRECIATION OF OTHER REAL ESTATE SUB-SUBACCOUNT 7 1203050 ACCUMULATED IMPAIRMENT OF OTHER REAL ESTATE ACCOUNT 3 121 FURNITURE SUB-ACCOUNT 4 1210 VEHICLES. SUB-SUBACCOUNT 7 1210000 TRANSPORT SUB-SUBACCOUNT 7 1210010 CARGO SUB-SUBACCOUNT 7 1210020 OTHERS SUB-SUBACCOUNT 7 1210030 VEHICLES REVALUATION SUB-SUBACCOUNT 7 1210040 ACCUMULATED DEPRECIATION OF VEHICLES SUB-SUBACCOUNT 7 1210050 ACCUMULATED IMPAIRMENT OF VEHICLES SUB-ACCOUNT 4 1211 FURNITURE AND EQUIPMENT SUB-SUBACCOUNT 7 1211000 OFFICE FURNITURE SUB-SUBACCOUNT 7 1211010 WAREHOUSE FURNITURE SUB-SUBACCOUNT 7 1211020 COMPUTING EQUIPMENT SUB-SUBACCOUNT 7 1211030 OTHER OFFICE EQUIPMENT SUB-SUBACCOUNT 7 1211040 COMMUNICATION EQUIPMENT SUB-SUBACCOUNT 7 1211050 SECURITY EQUIPMENT SUB-SUBACCOUNT 7 1211060 OTHER EQUIPMENT SUB-SUBACCOUNT 7 1211070 ACCUMULATED DEPRECIATION OF FURNITURE AND EQUIPMENT SUB-SUBACCOUNT 7 1211080 ACCUMULATED IMPAIRMENT OF FURNITURE AND EQUIPMENT SUB-ACCOUNT 4 1212 ASSETS TAKEN UNDER FINANCIAL LEASE SUB-SUBACCOUNT 7 1212000 REAL ESTATE SUB-SUBACCOUNT 7 1212010 OFFICE FURNITURE AND EQUIPMENT SUB-SUBACCOUNT 7 1212020 TRANSPORT EQUIPMENT SUB-SUBACCOUNT 7 1212030 OTHER ASSETS SUB-SUBACCOUNT 7 1212040 ACCUMULATED DEPRECIATION OF ASSETS TAKEN UNDER FINANCIAL LEASE SUB-SUBACCOUNT 7 1212050 ACCUMULATED IMPAIRMENT OF ASSETS TAKEN UNDER FINANCIAL LEASE SUB-ACCOUNT 4 1213 OTHER ASSETS FOR DIVERSE USE SUB-SUBACCOUNT 7 1213000 ARTWORK SUB-SUBACCOUNT 7 1213010 LIBRARY SUB-SUBACCOUNT 7 1213020 OTHER ASSETS SUB-SUBACCOUNT 7 1213030 ACCUMULATED DEPRECIATION OF OTHER ASSETS FOR DIVERSE USE SUB-SUBACCOUNT 7 1213040 ACCUMULATED IMPAIRMENT OF OTHER ASSETS FOR DIVERSE USE SUB-ACCOUNT 4 1214 INVESTMENT PROPERTIES SUB-SUBACCOUNT 7 1214000 LAND SUB-SUBACCOUNT 7 1214010 BUILDINGS SUB-SUBACCOUNT 7 1214020 REVALUATION OF INVESTMENT PROPERTIES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 1214030 ACCUMULATED DEPRECIATION OF INVESTMENT PROPERTIES SUB-SUBACCOUNT 7 1214040 ACCUMULATED IMPAIRMENT OF INVESTMENT PROPERTIES ACCOUNT 3 122 IMPROVEMENTS IN PROPERTY PLANT AND EQUIPMENT SUB-ACCOUNT 4 1220 IMPROVEMENTS SUB-SUBACCOUNT 7 1220000 ON LAND SUB-SUBACCOUNT 7 1220010 ON BUILDINGS SUB-SUBACCOUNT 7 1220020 ON INSTALLATIONS SUB-SUBACCOUNT 7 1220030 ON VEHICLES SUB-SUBACCOUNT 7 1220040 IMPROVEMENTS ON OTHER ASSETS SUB-SUBACCOUNT 7 1220050 ACCUMULATED DEPRECIATION OF IMPROVEMENTS ACCOUNT 3 123 LONG-TERM FINANCIAL INVESTMENTS SUB-ACCOUNT 4 1230 INVESTMENTS HELD FOR TRADING SUB-SUBACCOUNT 7 1230000 PUBLIC BONDS SUB-SUBACCOUNT 7 1230010 BONDS OF PRIVATE FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1230020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1230030 FOREIGN PUBLIC BONDS SUB-SUBACCOUNT 7 1230040 FOREIGN PRIVATE BONDS SUB-SUBACCOUNT 7 1230050 MARKETABLE PAPERS SUB-SUBACCOUNT 7 1230060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1230070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1230080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES SUB-SUBACCOUNT 7 1230090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1230100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1230110 SHARES SUB-SUBACCOUNT 7 1230120 INVESTMENTS IN PORTFOLIO MANAGEMENT SUB-SUBACCOUNT 7 1230130 INVESTMENTS IN SECURITIZATION FUNDS SUB-SUBACCOUNT 7 1230140 ETF'S AND OTHER PARTICIPATIONS SUB-SUBACCOUNT 7 1230150 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES SUB-SUBACCOUNT 7 1230160 INVESTMENTS IN INVESTMENT FUNDS SUB-SUBACCOUNT 7 1230170 DERIVATIVES SUB-ACCOUNT 4 1231 INVESTMENTS HELD UNTIL MATURITY SUB-SUBACCOUNT 7 1231000 PUBLIC BONDS SUB-SUBACCOUNT 7 1231010 BONDS OF PRIVATE FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1231020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1231030 FOREIGN PUBLIC BONDS SUB-SUBACCOUNT 7 1231040 FOREIGN PRIVATE BONDS SUB-SUBACCOUNT 7 1231050 MARKETABLE PAPERS SUB-SUBACCOUNT 7 1231060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1231070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 1231080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES SUB-SUBACCOUNT 7 1231090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1231100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1231110 INVESTMENTS IN SECURITIZATION FUNDS SUB-SUBACCOUNT 7 1231120 ETF'S AND OTHER PARTICIPATIONS SUB-SUBACCOUNT 7 1231130 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES SUB-SUBACCOUNT 7 1231140 INVESTMENTS IN INVESTMENT FUNDS SUB-SUBACCOUNT 7 1231150 DERIVATIVES SUB-ACCOUNT 4 1232 AVAILABLE-FOR-SALE INVESTMENTS SUB-SUBACCOUNT 7 1232000 PUBLIC BONDS SUB-SUBACCOUNT 7 1232010 BONDS OF PRIVATE FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1232020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1232030 FOREIGN PUBLIC BONDS SUB-SUBACCOUNT 7 1232040 FOREIGN PRIVATE BONDS SUB-SUBACCOUNT 7 1232050 MARKETABLE PAPERS SUB-SUBACCOUNT 7 1232060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1232070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1232080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES SUB-SUBACCOUNT 7 1232090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1232100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES SUB-SUBACCOUNT 7 1232110 SHARES SUB-SUBACCOUNT 7 1232120 INVESTMENTS IN PORTFOLIO MANAGEMENT SUB-SUBACCOUNT 7 1232130 INVESTMENTS IN SECURITIZATION FUNDS SUB-SUBACCOUNT 7 1232140 ETF'S AND OTHER PARTICIPATIONS SUB-SUBACCOUNT 7 1232150 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES SUB-SUBACCOUNT 7 1232160 INVESTMENTS IN INVESTMENT FUNDS SUB-SUBACCOUNT 7 1232170 DERIVATIVES SUB-ACCOUNT 4 1233 (ESTIMATE FOR VALUATION OF LONG-TERM FINANCIAL INVESTMENTS) SUB-SUBACCOUNT 7 1233000 INVESTMENTS HELD FOR TRADING SUB-SUBACCOUNT 7 1233010 AVAILABLE-FOR-SALE INVESTMENTS ACCOUNT 3 124 LONG-TERM ACCOUNTS AND DOCUMENTS RECEIVABLE FROM CLIENTS SUB-ACCOUNT 4 1240 STORAGE SUB-SUBACCOUNT 7 1240000 OWN WAREHOUSE SUB-SUBACCOUNT 7 1240010 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 1240020 LICENSED WAREHOUSE SUB-SUBACCOUNT 7 1240030 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 1241 ADVANCES SUB-SUBACCOUNT 7 1241000 OWN WAREHOUSE SUB-SUBACCOUNT 7 1241010 FISCAL WAREHOUSE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 1241020 LICENSED WAREHOUSE SUB-SUBACCOUNT 7 1241030 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 1242 COMMISSIONS SUB-SUBACCOUNT 7 1242000 OWN WAREHOUSE SUB-SUBACCOUNT 7 1242010 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 1242020 LICENSED WAREHOUSE SUB-SUBACCOUNT 7 1242030 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 1243 INSURANCE SUB-SUBACCOUNT 7 1243000 OWN WAREHOUSE SUB-SUBACCOUNT 7 1243010 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 1243020 LICENSED WAREHOUSE SUB-SUBACCOUNT 7 1243030 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 1244 CUSTOMS PROCEDURES SUB-SUBACCOUNT 7 1244000 OWN WAREHOUSE SUB-SUBACCOUNT 7 1244010 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 1244020 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 1245 FREIGHT SUB-SUBACCOUNT 7 1245000 OWN WAREHOUSE SUB-SUBACCOUNT 7 1245010 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 1245020 LICENSED WAREHOUSE SUB-SUBACCOUNT 7 1245030 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 1246 OTHER ACCOUNTS RECEIVABLE SUB-SUBACCOUNT 7 1246000 INTEREST PAID IN ADVANCE SUB-SUBACCOUNT 7 1246010 ADVANCES TO SUPPLIERS SUB-SUBACCOUNT 7 1246020 CLAIMED INDEMNITIES FOR ACCIDENTS SUB-SUBACCOUNT 7 1246030 CASH SHORTAGES SUB-SUBACCOUNT 7 1246040 OTHER ACCOUNTS RECEIVABLE SUB-ACCOUNT 4 1247 (ESTIMATE FOR UNCOLLECTIBLE ACCOUNTS) SUB-SUBACCOUNT 7 1247000 STORAGE SUB-SUBACCOUNT 7 1247010 ADVANCES SUB-SUBACCOUNT 7 1247020 COMMISSIONS SUB-SUBACCOUNT 7 1247030 INSURANCE SUB-SUBACCOUNT 7 1247040 CUSTOMS PROCEDURES SUB-SUBACCOUNT 7 1247050 FREIGHT SUB-SUBACCOUNT 7 1247060 OTHER ACCOUNTS RECEIVABLE ACCOUNT 3 125 LONG-TERM RELATED ACCOUNTS AND DOCUMENTS RECEIVABLE SUB-ACCOUNT 4 1250 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES SUB-SUBACCOUNT 7 1250000 LOANS SUB-SUBACCOUNT 7 1250010 OTHERS SUB-ACCOUNT 4 1251 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM SHAREHOLDERS AND DIRECTORS SUB-SUBACCOUNT 7 1251000 LOANS TO DIRECTORS SUB-SUBACCOUNT 7 1251010 LOANS TO SHAREHOLDERS SUB-SUBACCOUNT 7 1251020 OTHERS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-ACCOUNT 4 1252 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES SUB-SUBACCOUNT 7 1252000 LOANS SUB-SUBACCOUNT 7 1252010 OTHERS SUB-ACCOUNT 4 1253 ESTIMATE FOR UNCOLLECTIBLE ACCOUNTS SUB-SUBACCOUNT 7 1253000 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES SUB-SUBACCOUNT 7 1253010 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM SHAREHOLDERS SUB-SUBACCOUNT 7 1253020 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES ACCOUNT 3 126 INTANGIBLE ASSETS SUB-ACCOUNT 4 1260 LICENSES AND CONCESSIONS SUB-SUBACCOUNT 7 1260000 LICENSES AND CONCESSIONS SUB-SUBACCOUNT 7 1260010 ACCUMULATED AMORTIZATION OF LICENSES AND CONCESSIONS SUB-SUBACCOUNT 7 1260020 ACCUMULATED IMPAIRMENT OF LICENSES AND CONCESSIONS SUB-ACCOUNT 4 1261 COMPUTER PROGRAMS SUB-SUBACCOUNT 7 1261000 COMPUTER PROGRAMS SUB-SUBACCOUNT 7 1261010 ACCUMULATED AMORTIZATION OF COMPUTER PROGRAMS SUB-SUBACCOUNT 7 1261020 ACCUMULATED IMPAIRMENT OF COMPUTER PROGRAMS SUB-ACCOUNT 4 1262 FRANCHISES SUB-SUBACCOUNT 7 1262000 FRANCHISES SUB-SUBACCOUNT 7 1262010 ACCUMULATED AMORTIZATION OF FRANCHISES SUB-SUBACCOUNT 7 1262020 ACCUMULATED IMPAIRMENT OF FRANCHISES SUB-ACCOUNT 4 1263 WEBSITES SUB-SUBACCOUNT 7 1263000 WEBSITES SUB-SUBACCOUNT 7 1263010 ACCUMULATED AMORTIZATION OF WEBSITES SUB-SUBACCOUNT 7 1263020 ACCUMULATED IMPAIRMENT OF WEBSITES SUB-ACCOUNT 4 1264 OTHER INTANGIBLES SUB-SUBACCOUNT 7 1264000 OTHER INTANGIBLES SUB-SUBACCOUNT 7 1264010 ACCUMULATED AMORTIZATION OF OTHER INTANGIBLES SUB-SUBACCOUNT 7 1264020 ACCUMULATED IMPAIRMENT OF OTHER INTANGIBLES ACCOUNT 3 127 CONSTRUCTION WORKS IN PROGRESS SUB-ACCOUNT 4 1270 CONSTRUCTION WORKS IN PROGRESS SUB-SUBACCOUNT 7 1270000 CONSTRUCTION WORKS IN PROGRESS ACCOUNT 3 128 LONG-TERM ASSETS HELD FOR SALE SUB-ACCOUNT 4 1280 LONG-TERM ASSETS HELD FOR SALE SUB-SUBACCOUNT 7 1280000 INVESTMENTS IN SUBSIDIARIES SUB-SUBACCOUNT 7 1280010 INVESTMENTS IN ASSOCIATES SUB-SUBACCOUNT 7 1280020 INVESTMENTS IN JOINT VENTURES SUB-SUBACCOUNT 7 1280030 ASSETS IN DISCONTINUATION SUB-SUBACCOUNT 7 1280040 PROPERTY, PLANT AND EQUIPMENT SUB-SUBACCOUNT 7 1280050 INTANGIBLE ASSETS SUB-SUBACCOUNT 7 1280060 ASSETS RECEIVED UNDER FINANCIAL LEASE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 1280070 GOODS RECEIVED IN PAYMENT OR AWARDED ELEMENT 1 2 LIABILITY ITEM 2 21 CURRENT LIABILITY ACCOUNT 3 210 LOANS AND OVERDRAFTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS SUB-ACCOUNT 4 2100 OVERDRAFTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS SUB-SUBACCOUNT 7 2100000 OVERDRAFTS OF BANKS AND OTHER FINANCIAL INSTITUTIONS, LOCAL CURRENCY SUB-SUBACCOUNT 7 2100010 OVERDRAFTS OF BANKS AND OTHER FINANCIAL INSTITUTIONS, FOREIGN CURRENCY SUB-ACCOUNT 4 2101 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS SUB-SUBACCOUNT 7 2101000 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, LOCAL CURRENCY SUB-SUBACCOUNT 7 2101010 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, FOREIGN CURRENCY ACCOUNT 3 211 CURRENT PORTION OF LONG-TERM LIABILITIES SUB-ACCOUNT 4 2110 OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS SUB-SUBACCOUNT 7 2110000 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, LOCAL CURRENCY SUB-SUBACCOUNT 7 2110010 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, FOREIGN CURRENCY SUB-ACCOUNT 4 2111 LOANS WITH BANKS AND FINANCIAL ENTITIES FROM ABROAD SUB-SUBACCOUNT 7 2111000 LOANS FROM BANKS AND FINANCIAL ENTITIES, FOREIGN CURRENCY SUB-ACCOUNT 4 2112 OBLIGATIONS WITH OTHER DOMESTIC INSTITUTIONS SUB-SUBACCOUNT 7 2112000 OBLIGATIONS WITH OTHER DOMESTIC INSTITUTIONS SUB-ACCOUNT 4 2113 OBLIGATIONS WITH OTHER FOREIGN INSTITUTIONS SUB-SUBACCOUNT 7 2113000 OBLIGATIONS WITH OTHER FOREIGN INSTITUTIONS ACCOUNT 3 212 ISSUANCE PLACEMENT SUB-ACCOUNT 4 2120 ISSUANCE PLACEMENT SUB-SUBACCOUNT 7 2120000 SECURITIES ACCOUNT 3 213 ACCOUNTS PAYABLE SUB-ACCOUNT 4 2130 EMPLOYEE PAYABLE PROVISIONS SUB-SUBACCOUNT 7 2130000 REMUNERATIONS PAYABLE SUB-SUBACCOUNT 7 2130010 VACATIONS PAYABLE SUB-SUBACCOUNT 7 2130020 OTHER EMPLOYEE OBLIGATIONS PAYABLE SUB-ACCOUNT 4 2131 WITHHOLDINGS PAYABLE SUB-SUBACCOUNT 7 2131000 ISSS-FSV SUB-SUBACCOUNT 7 2131010 PENSION FUNDS ADMINISTRATORS (AFP) SUB-SUBACCOUNT 7 2131020 OTHER EMPLOYEE WITHHOLDINGS SUB-ACCOUNT 4 2132 WITHHELD TAXES SUB-SUBACCOUNT 7 2132000 INCOME TAX WITHHELD FROM EMPLOYEES SUB-SUBACCOUNT 7 2132010 INCOME TAX WITHHELD FOR PROFESSIONAL SERVICES SUB-SUBACCOUNT 7 2132020 INCOME TAX WITHHELD FROM CLIENTS SUB-SUBACCOUNT 7 2132030 INCOME TAX WITHHELD FROM THIRD PARTIES SUB-SUBACCOUNT 7 2132040 MUNICIPAL TAXES WITHHELD FROM EMPLOYEES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 2132050 VAT, WITHHELD FROM THIRD PARTIES SUB-SUBACCOUNT 7 2132060 VAT COLLECTED TO PAY SUB-SUBACCOUNT 7 2132070 OTHER WITHHELD TAXES SUB-ACCOUNT 4 2133 ACCOUNTS PAYABLE FOR SERVICES SUB-SUBACCOUNT 7 2133000 COMMUNICATION AND TELEPHONE SERVICES PAYABLE SUB-SUBACCOUNT 7 2133010 ENERGY AND WATER SERVICES PAYABLE SUB-SUBACCOUNT 7 2133020 PROFESSIONAL SERVICES PAYABLE SUB-SUBACCOUNT 7 2133030 RENTALS PAYABLE SUB-SUBACCOUNT 7 2133040 INSURANCE PAYABLE SUB-SUBACCOUNT 7 2133050 OTHER SERVICES PAYABLE SUB-ACCOUNT 4 2134 PROVISIONS PAYABLE SUB-SUBACCOUNT 7 2134000 PROVISION FOR INTEREST PAYABLE ON BANK LOANS SUB-SUBACCOUNT 7 2134010 EMPLOYER CONTRIBUTION ISSS SUB-SUBACCOUNT 7 2134020 EMPLOYER CONTRIBUTION PENSION FUND ADMINISTRATORS (AFP) SUB-SUBACCOUNT 7 2134030 PROVISION FOR REPO COSTS SUB-SUBACCOUNT 7 2134040 AUDIT COST SUB-SUBACCOUNT 7 2134050 MEMBERSHIP FEES SUB-SUBACCOUNT 7 2134060 OTHER ACCOUNTS PAYABLE SUB-ACCOUNT 4 2135 VARIOUS CREDITORS SUB-SUBACCOUNT 7 2135000 VARIOUS CREDITORS SUB-SUBACCOUNT 7 2135010 CASH OVERAGES ACCOUNT 3 214 RELATED ACCOUNTS PAYABLE SUB-ACCOUNT 4 2140 ACCOUNTS PAYABLE TO DIRECTORS SUB-SUBACCOUNT 7 2140000 LOANS SUB-SUBACCOUNT 7 2140010 OTHER ACCOUNTS PAYABLE TO DIRECTORS. SUB-ACCOUNT 4 2141 ACCOUNTS PAYABLE TO SHAREHOLDERS SUB-SUBACCOUNT 7 2141000 LOANS SUB-SUBACCOUNT 7 2141010 OTHER ACCOUNTS PAYABLE TO SHAREHOLDERS SUB-ACCOUNT 4 2142 ACCOUNTS PAYABLE TO RELATED COMPANIES SUB-SUBACCOUNT 7 2142000 LOANS SUB-SUBACCOUNT 7 2142010 OTHER ACCOUNTS PAYABLE TO RELATED COMPANIES ACCOUNT 3 215 TAXES PAYABLE SUB-ACCOUNT 4 2150 MUNICIPAL TAXES SUB-SUBACCOUNT 7 2150000 MUNICIPAL TAXES SUB-ACCOUNT 4 2151 INCOME TAX SUB-SUBACCOUNT 7 2151000 INCOME TAX SUB-ACCOUNT 4 2152 VAT PAYABLE SUB-SUBACCOUNT 7 2152000 VAT FISCAL DEBIT SUB-SUBACCOUNT 7 2152010 VAT PAYABLE SUB-ACCOUNT 4 2153 OTHER TAXES SUB-SUBACCOUNT 7 2153000 OTHER TAXES ACCOUNT 3 216 DIVIDENDS PAYABLE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-ACCOUNT 4 2160 DIVIDENDS PAYABLE SUB-SUBACCOUNT 7 2160000 DIVIDENDS PAYABLE ACCOUNT 3 217 NEGOTIABLE FINANCIAL LIABILITIES SUBACCOUNT 4 2170 NEGOTIABLE FINANCIAL LIABILITIES SUB-SUBACCOUNT 7 2170000 NEGOTIABLE FINANCIAL LIABILITIES ACCOUNT 3 218 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECT ON RESULTS SUBACCOUNT 4 2180 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECT ON RESULTS SUB-SUBACCOUNT 7 2180000 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECT ON RESULTS ACCOUNT 3 219 HEDGING FINANCIAL DERIVATIVE INSTRUMENTS SUB-ACCOUNT 4 2190 HEDGE DERIVATIVE (2) SUB-SUBACCOUNT 7 2190000 FAIR VALUE HEDGE SUB-SUBACCOUNT 7 2190010 CASH FLOW HEDGE SUB-SUBACCOUNT 7 2190020 NET INVESTMENT HEDGE IN FOREIGN CURRENCY ITEM 2 22 NON-CURRENT LIABILITY ACCOUNT 3 220 LONG-TERM BANK LOANS SUB-ACCOUNT 4 2200 OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS SUB-SUBACCOUNT 7 2200000 AMOUNTS OWED FOR LOANS SUB-SUBACCOUNT 7 2200010 OTHER LONG-TERM OBLIGATIONS SUB-ACCOUNT 4 2201 OBLIGATIONS WITH FOREIGN BANKS AND FINANCIALS SUB-SUBACCOUNT 7 2201000 AMOUNTS OWED FOR LOANS SUB-SUBACCOUNT 7 2201010 OTHER LONG-TERM OBLIGATIONS ACCOUNT 3 221 LONG-TERM OBLIGATIONS WITH RELATED COMPANIES SUB-ACCOUNT 4 2210 LONG-TERM OBLIGATIONS WITH RELATED COMPANIES SUB-SUBACCOUNT 7 2210000 LONG-TERM LOANS SUB-SUBACCOUNT 7 2210010 OTHER LONG-TERM OBLIGATIONS ACCOUNT 3 222 DEFERRED INCOME TAX SUB-ACCOUNT 4 2220 DEFERRED INCOME TAX (3) SUB-SUBACCOUNT 7 2220000 DEFERRED INCOME TAX (3) ACCOUNT 3 223 DEFERRED INCOME SUB-ACCOUNT 4 2230 DEFERRED INCOME FOR SERVICES SUB-SUBACCOUNT 7 2230000 OPERATIONAL SERVICE INCOME SUB-ACCOUNT 4 2231 DEFERRED INCOME FOR OTHER DEFERRED OPERATIONS SUB-SUBACCOUNT 7 2231000 INCOME FROM OTHER DEFERRED OPERATIONS SUB-SUBACCOUNT 7 2231010 OTHER DEFERRED INCOME ACCOUNT 3 224 OBLIGATIONS UNDER FINANCIAL LEASES SUB-ACCOUNT 4 2240 OBLIGATIONS UNDER FINANCIAL LEASES SUB-SUBACCOUNT 7 2240000 REAL ESTATE RECEIVED UNDER FINANCIAL LEASE SUB-SUBACCOUNT 7 2240010 OFFICE FURNITURE AND EQUIPMENT RECEIVED UNDER FINANCIAL LEASE SUB-SUBACCOUNT 7 2240020 TRANSPORT EQUIPMENT RECEIVED UNDER FINANCIAL LEASE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 2240030 OTHER ASSETS RECEIVED UNDER FINANCIAL LEASE ACCOUNT 3 225 ESTIMATE FOR LABOR OBLIGATIONS SUB-ACCOUNT 4 2250 ESTIMATE FOR LABOR OBLIGATIONS SUB-SUBACCOUNT 7 2250000 ESTIMATE FOR LABOR OBLIGATIONS ACCOUNT 3 226 MINORITY INTEREST SUB-ACCOUNT 4 2260 MINORITY INTEREST SUB-SUBACCOUNT 7 2260000 MINORITY INTEREST ELEMENT 1 3 EQUITY ITEM 2 31 CAPITAL ACCOUNT 3 310 SOCIAL CAPITAL SUB-ACCOUNT 4 3100 PAID MINIMUM SUBSCRIBED CAPITAL SUB-SUBACCOUNT 7 3100000 PAID MINIMUM SUBSCRIBED CAPITAL SUB-ACCOUNT 4 3101 TREASURY SHARES ACCOUNT 3 311 ADDITIONAL CAPITAL SUB-ACCOUNT 4 3110 DONATIONS SUB-SUBACCOUNT 7 3110000 DONATIONS ITEM 2 32 CAPITAL RESERVES ACCOUNT 3 320 CAPITAL RESERVES SUB-ACCOUNT 4 3200 LEGAL RESERVE SUB-SUBACCOUNT 7 3200000 LEGAL RESERVE SUB-ACCOUNT 4 3201 SHARE SALE PREMIUM SUB-SUBACCOUNT 7 3201000 SHARE SALE PREMIUM ACCOUNT 3 321 OTHER MANDATORY RESERVES SUB-ACCOUNT 4 3210 STATUTORY RESERVES SUB-SUBACCOUNT 7 3210000 STATUTORY RESERVES SUB-ACCOUNT 4 3211 RESERVES FOR OTHER REGULATIONS SUB-SUBACCOUNT 7 3211000 RESERVES FOR OTHER REGULATIONS ACCOUNT 3 322 VOLUNTARY RESERVES SUB-ACCOUNT 4 3220 VOLUNTARY RESERVES SUB-SUBACCOUNT 7 3220000 VOLUNTARY RESERVES ITEM 2 33 REVALUATIONS ACCOUNT 3 330 REAL ESTATE REVALUATIONS SUB-ACCOUNT 4 3300 REAL ESTATE REVALUATIONS SUB-SUBACCOUNT 7 3300000 REAL ESTATE REVALUATIONS ACCOUNT 3 331 MOVABLE PROPERTY REVALUATIONS SUB-ACCOUNT 4 3310 MOVABLE PROPERTY REVALUATIONS SUB-SUBACCOUNT 7 3310000 MOVABLE PROPERTY REVALUATIONS ACCOUNT 3 332 INVESTMENT REVALUATIONS SUB-ACCOUNT 4 3320 INVESTMENT REVALUATIONS SUB-SUBACCOUNT 7 3320000 INVESTMENT REVALUATIONS SUB-ACCOUNT 4 3321 FINANCIAL ASSETS AVAILABLE FOR SALE SUB-SUBACCOUNT 7 3321000 FINANCIAL ASSETS AVAILABLE FOR SALE SUB-ACCOUNT 4 3322 CASH FLOW HEDGE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 3322000 CASH FLOW HEDGE SUB-ACCOUNT 4 3323 NET INVESTMENT HEDGE IN FOREIGN CURRENCY SUB-SUBACCOUNT 7 3323000 NET INVESTMENT HEDGE IN FOREIGN CURRENCY ACCOUNT 3 333 REVALUATIONS OF LONG-TERM ASSETS HELD FOR SALE SUB-ACCOUNT 4 3330 REVALUATIONS OF LONG-TERM ASSETS HELD FOR SALE SUB-SUBACCOUNT 7 3330000 REVALUATIONS OF LONG-TERM ASSETS HELD FOR SALE ITEM 2 34 RESULTS ACCOUNT 3 340 ACCUMULATED RESULTS FROM PREVIOUS YEARS SUB-ACCOUNT 4 3400 ACCUMULATED PROFIT FROM PREVIOUS YEARS SUB-SUBACCOUNT 7 3400000 PROFIT TO APPLY SUB-ACCOUNT 4 3401 ACCUMULATED LOSS FROM PREVIOUS YEAR SUB-SUBACCOUNT 7 3401000 ACCUMULATED LOSS FROM PREVIOUS YEAR ACCOUNT 3 341 CURRENT PERIOD RESULTS SUB-ACCOUNT 4 3410 YEAR'S PROFIT SUB-SUBACCOUNT 7 3410000 YEAR'S PROFIT SUB-ACCOUNT 4 3411 YEAR'S LOSS SUB-SUBACCOUNT 7 3411000 YEAR'S LOSS ITEM 2 35 RESTRICTED EQUITY ACCOUNT 3 350 RESTRICTED EQUITY SUB-ACCOUNT 4 3500 RESTRICTED EQUITY SUB-SUBACCOUNT 7 3500000 UNDISTRIBUTABLE PROFITS SUB-SUBACCOUNT 7 3500010 DONATIONS SUB-SUBACCOUNT 7 3500020 INVESTMENTS KEPT FOR TRADING SUB-SUBACCOUNT 7 3500030 ACCRUED INCOME NOT RECEIVED SUB-SUBACCOUNT 7 3500040 OTHERS ITEM 2 36 OPTIONS ON SHARE-BASED PAYMENTS ACCOUNT 3 360 OPTIONS ON SHARE-BASED PAYMENTS SUB-ACCOUNT 4 3600 OPTIONS ON SHARE-BASED PAYMENTS SUB-SUBACCOUNT 7 3600000 OPTIONS ON SHARE-BASED PAYMENTS ELEMENT 1 4 EXPENDITURES ITEM 2 41 OPERATING EXPENSES ACCOUNT 3 410 STORAGE SERVICE OPERATING EXPENSES SUB-ACCOUNT 4 4100 OWN WAREHOUSE SUB-SUBACCOUNT 7 4100000 SALARIES SUB-SUBACCOUNT 7 4100010 LABOR AND SOCIAL BENEFITS SUB-SUBACCOUNT 7 4100020 CONTRIBUTIONS SUB-SUBACCOUNT 7 4100030 GRATIFICATIONS, BONUSES AND INCENTIVES SUB-SUBACCOUNT 7 4100040 INDEMNITIES SUB-SUBACCOUNT 7 4100050 INSURANCE AND BONDS SUB-SUBACCOUNT 7 4100060 STATIONERY AND SUPPLIES SUB-SUBACCOUNT 7 4100070 MAINTENANCE SUB-SUBACCOUNT 7 4100080 SURVEILLANCE AND CONTROL
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 4100090 FUMIGATION SUB-SUBACCOUNT 7 4100100 OTHERS SUB-ACCOUNT 4 4101 LICENSED WAREHOUSE SUB-SUBACCOUNT 7 4101000 SALARIES (3) SUB-SUBACCOUNT 7 4101010 LABOR AND SOCIAL BENEFITS (3) SUB-SUBACCOUNT 7 4101020 CONTRIBUTIONS (3) SUB-SUBACCOUNT 7 4101030 GRATIFICATIONS, BONUSES AND INCENTIVES (3) SUB-SUBACCOUNT 7 4101040 INDEMNITIES (3) SUB-SUBACCOUNT 7 4101050 INSURANCE AND BONDS (3) SUB-SUBACCOUNT 7 4101060 STATIONERY AND SUPPLIES (3) SUB-SUBACCOUNT 7 4101070 MAINTENANCE (3) SUB-SUBACCOUNT 7 4101080 SURVEILLANCE AND CONTROL (3) SUB-SUBACCOUNT 7 4101090 FUMIGATION (3) SUB-SUBACCOUNT 7 4101100 OTHERS (3) SUB-ACCOUNT 4 4102 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 4102000 SALARIES (3) SUB-SUBACCOUNT 7 4102010 LABOR AND SOCIAL BENEFITS (3) SUB-SUBACCOUNT 7 4102020 CONTRIBUTIONS (3) SUB-SUBACCOUNT 7 4102030 GRATIFICATIONS, BONUSES AND INCENTIVES (3) SUB-SUBACCOUNT 7 4102040 INDEMNITIES (3) SUB-SUBACCOUNT 7 4102050 INSURANCE AND BONDS (3) SUB-SUBACCOUNT 7 4102060 STATIONERY AND SUPPLIES (3) SUB-SUBACCOUNT 7 4102070 MAINTENANCE (3) SUB-SUBACCOUNT 7 4102080 SURVEILLANCE AND CONTROL (3) SUB-SUBACCOUNT 7 4102090 FUMIGATION (3) SUB-SUBACCOUNT 7 4102100 OTHERS (3) SUB-ACCOUNT 4 4103 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-SUBACCOUNT 7 4103000 SALARIES (3) SUB-SUBACCOUNT 7 4103010 LABOR AND SOCIAL BENEFITS (3) SUB-SUBACCOUNT 7 4103020 CONTRIBUTIONS (3) SUB-SUBACCOUNT 7 4103030 GRATIFICATIONS, BONUSES AND INCENTIVES (3) SUB-SUBACCOUNT 7 4103040 INDEMNITIES (3) SUB-SUBACCOUNT 7 4103050 INSURANCE AND BONDS (3) SUB-SUBACCOUNT 7 4103060 STATIONERY AND SUPPLIES (3) SUB-SUBACCOUNT 7 4103070 MAINTENANCE (3) SUB-SUBACCOUNT 7 4103080 SURVEILLANCE AND CONTROL (3) SUB-SUBACCOUNT 7 4103090 FUMIGATION (3) SUB-SUBACCOUNT 7 4103100 OTHERS (3) ACCOUNT 3 411 GENERAL ADMINISTRATION AND PERSONNEL EXPENSES SUB-ACCOUNT 4 4110 PERSONNEL EXPENSES SUB-SUBACCOUNT 7 4110000 SALARIES AND WAGES OF PERSONNEL SUB-SUBACCOUNT 7 4110010 COMMISSIONS SUB-SUBACCOUNT 7 4110020 OVERTIME SUB-SUBACCOUNT 7 4110030 CHRISTMAS BONUSES AND BONUSES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 4110040 VACATIONS SUB-SUBACCOUNT 7 4110050 UNIFORMS SUB-SUBACCOUNT 7 4110060 TRAINING SUB-SUBACCOUNT 7 4110070 SOCIAL BENEFITS SUB-SUBACCOUNT 7 4110080 INSURANCE FOR PERSONNEL SUB-SUBACCOUNT 7 4110090 INDEMNITIES SUB-SUBACCOUNT 7 4110100 SOCIAL BENEFITS SUB-SUBACCOUNT 7 4110110 LABOR OBLIGATIONS SUB-SUBACCOUNT 7 4110120 OTHER PERSONNEL BENEFITS SUB-ACCOUNT 4 4111 BOARD EXPENSES SUB-SUBACCOUNT 7 4111000 PER DIEMS SUB-SUBACCOUNT 7 4111010 REMUNERATIONS AND SALARIES SUB-SUBACCOUNT 7 4111020 ENTERTAINMENT AND REPRESENTATION SUB-SUBACCOUNT 7 4111030 OTHER BOARD EXPENSES SUB-ACCOUNT 4 4112 EXPENSES FOR SERVICES RECEIVED FROM THIRD PARTIES SUB-SUBACCOUNT 7 4112000 SECURITY AND PROTECTION SERVICES SUB-SUBACCOUNT 7 4112010 TRANSPORT SERVICES SUB-SUBACCOUNT 7 4112020 COMMUNICATION SERVICES SUB-SUBACCOUNT 7 4112030 VALUE CUSTODY SERVICES SUB-SUBACCOUNT 7 4112040 IT SERVICES SUB-SUBACCOUNT 7 4112050 PROFESSIONAL FEES SUB-SUBACCOUNT 7 4112060 PRINTING SERVICES SUB-SUBACCOUNT 7 4112070 ELECTRICITY AND WATER SERVICES SUB-SUBACCOUNT 7 4112080 EXTERNAL AUDIT SUB-SUBACCOUNT 7 4112090 ADVERTISING SERVICES SUB-SUBACCOUNT 7 4112100 CLEANING AND FUMIGATION SERVICES SUB-SUBACCOUNT 7 4112110 OFFICE MAINTENANCE SERVICES SUB-SUBACCOUNT 7 4112120 VEHICLE MAINTENANCE SERVICES SUB-SUBACCOUNT 7 4112130 FURNITURE AND EQUIPMENT MAINTENANCE SERVICES SUB-SUBACCOUNT 7 4112140 TRAVEL ALLOWANCES SUB-SUBACCOUNT 7 4112150 SUBSCRIPTIONS SUB-SUBACCOUNT 7 4112160 FUELS AND LUBRICANTS SUB-SUBACCOUNT 7 4112170 CERTIFICATIONS SUB-SUBACCOUNT 7 4112180 OTHER SERVICE EXPENSES SUB-ACCOUNT 4 4113 EXPENSES FOR INSURANCE SUB-SUBACCOUNT 7 4113000 INSURANCE ON MONEY AND VALUES SUB-SUBACCOUNT 7 4113010 INSURANCE FOR PLANT, PROPERTY AND EQUIPMENT GOODS SUB-SUBACCOUNT 7 4113020 INSURANCE FOR DISHONESTY SUB-SUBACCOUNT 7 4113030 OTHER INSURANCES SUB-ACCOUNT 4 4114 TAXES AND CONTRIBUTIONS SUB-SUBACCOUNT 7 4114000 MUNICIPAL TAXES SUB-SUBACCOUNT 7 4114010 CONTRIBUTIONS FOR SUPERINTENDENCY OF SECURITIES AUDIT SUB-SUBACCOUNT 7 4114020 OTHER TAXES AND CONTRIBUTIONS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-ACCOUNT 4 4115 MISCELLANEOUS EXPENSES SUB-SUBACCOUNT 7 4115000 PROPERTY RENTS SUB-SUBACCOUNT 7 4115010 LEASE OF USE GOODS SUB-SUBACCOUNT 7 4115020 STATIONERY AND OFFICE SUPPLIES SUB-SUBACCOUNT 7 4115030 MATERIALS AND CLEANING SUPPLIES SUB-SUBACCOUNT 7 4115040 FINES AND SANCTIONS SUB-SUBACCOUNT 7 4115050 OTHER MISCELLANEOUS EXPENSES ACCOUNT 3 412 DEPRECIATION, AMORTIZATION AND IMPAIRMENT EXPENSES FOR CURRENT OPERATIONS SUB-ACCOUNT 4 4120 DEPRECIATION OF IMMOVABLE PROPERTY SUB-SUBACCOUNT 7 4120000 BUILDING DEPRECIATION SUB-SUBACCOUNT 7 4120010 INSTALLATION DEPRECIATION SUB-SUBACCOUNT 7 4120020 OTHER REAL ESTATE DEPRECIATION SUB-SUBACCOUNT 7 4120030 DEPRECIATION OF ASSETS RECEIVED UNDER FINANCIAL LEASE SUB-SUBACCOUNT 7 4120040 INVESTMENT PROPERTY DEPRECIATION SUB-SUBACCOUNT 7 4120050 IMPROVEMENTS ON IMMOVABLE PROPERTY DEPRECIATION SUB-ACCOUNT 4 4121 DEPRECIATION OF MOVABLE PROPERTY SUB-SUBACCOUNT 7 4121000 FURNITURE AND EQUIPMENT DEPRECIATION SUB-SUBACCOUNT 7 4121010 VEHICLE DEPRECIATION SUB-SUBACCOUNT 7 4121020 OTHER MISCELLANEOUS USE GOODS DEPRECIATION SUB-SUBACCOUNT 7 4121030 DEPRECIATION OF ASSETS RECEIVED UNDER FINANCIAL LEASE SUB-SUBACCOUNT 7 4121040 SECURITY EQUIPMENT DEPRECIATION SUB-SUBACCOUNT 7 4121050 COMMUNICATIONS EQUIPMENT DEPRECIATION SUB-SUBACCOUNT 7 4121060 IMPROVEMENTS ON MOVABLE PROPERTY DEPRECIATION SUB-ACCOUNT 4 4122 INTANGIBLE ASSET AMORTIZATION SUB-SUBACCOUNT 7 4122000 LICENSES AND CONCESSIONS AMORTIZATION SUB-SUBACCOUNT 7 4122010 SOFTWARE PROGRAMS AMORTIZATION SUB-SUBACCOUNT 7 4122020 FRANCHISES AMORTIZATION SUB-SUBACCOUNT 7 4122030 WEBSITES AMORTIZATION SUB-SUBACCOUNT 7 4122040 OTHER INTANGIBLES AMORTIZATION SUB-ACCOUNT 4 4123 ASSET IMPAIRMENT LOSSES SUB-SUBACCOUNT 7 4123000 BUILDING IMPAIRMENT SUB-SUBACCOUNT 7 4123010 INSTALLATION IMPAIRMENT SUB-SUBACCOUNT 7 4123020 OTHER REAL ESTATE IMPAIRMENT SUB-SUBACCOUNT 7 4123030 FURNITURE AND EQUIPMENT IMPAIRMENT SUB-SUBACCOUNT 7 4123040 VEHICLE IMPAIRMENT SUB-SUBACCOUNT 7 4123050 OTHER MISCELLANEOUS USE GOODS IMPAIRMENT SUB-SUBACCOUNT 7 4123060 ASSETS RECEIVED UNDER FINANCIAL LEASE IMPAIRMENT SUB-SUBACCOUNT 7 4123070 LICENSES AND CONCESSIONS IMPAIRMENT SUB-SUBACCOUNT 7 4123080 SOFTWARE PROGRAMS IMPAIRMENT SUB-SUBACCOUNT 7 4123090 FRANCHISES IMPAIRMENT SUB-SUBACCOUNT 7 4123100 WEBSITES IMPAIRMENT SUB-SUBACCOUNT 7 4123110 OTHER INTANGIBLES IMPAIRMENT
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 4123120 INVESTMENT PROPERTY IMPAIRMENT ACCOUNT 3 413 DEVALUATION OF LONG-TERM ASSETS HELD FOR SALE SUB-ACCOUNT 4 4130 DEVALUATION OF LONG-TERM ASSETS HELD FOR SALE SUB-SUBACCOUNT 7 4130000 INVESTMENTS IN SUBSIDIARIES SUB-SUBACCOUNT 7 4130010 INVESTMENTS IN ASSOCIATES SUB-SUBACCOUNT 7 4130020 INVESTMENTS IN JOINT VENTURES SUB-SUBACCOUNT 7 4130030 ASSETS IN DISCONTINUATION SUB-SUBACCOUNT 7 4130040 PROPERTY, PLANT AND EQUIPMENT SUB-SUBACCOUNT 7 4130050 INTANGIBLE ASSETS SUB-SUBACCOUNT 7 4130060 ASSETS RECEIVED UNDER FINANCIAL LEASE SUB-SUBACCOUNT 7 4130070 GOODS RECEIVED IN PAYMENT OR AWARDED ITEM 2 42 FINANCIAL EXPENSES ACCOUNT 3 420 FOREIGN CURRENCY CHANGE OPERATING EXPENSES SUB-ACCOUNT 4 4200 FOREIGN CURRENCY CHANGE OPERATING EXPENSES SUB-SUBACCOUNT 7 4200000 FOREIGN CURRENCY CHANGE OPERATING EXPENSES SUB-SUBACCOUNT 7 4200010 EXCHANGE DIFFERENCE SUB-SUBACCOUNT 7 4200020 DIFFERENCE IN FOREIGN CURRENCY PURCHASE AND SALE ACCOUNT 3 421 OWN INVESTMENT OPERATING EXPENSES SUB-ACCOUNT 4 4210 EXPENSES FOR INVESTMENTS IN SECURITIES SUB-SUBACCOUNT 7 4210000 EXPENSES FOR INVESTMENTS IN FIXED INCOME SECURITIES SUB-SUBACCOUNT 7 4210010 EXPENSES FOR INVESTMENTS IN VARIABLE INCOME SECURITIES SUB-ACCOUNT 4 4211 EXPENSES FOR INVESTMENTS IN REPOS SUB-SUBACCOUNT 7 4211000 EXPENSES FOR INVESTMENTS IN REPOS SUB-ACCOUNT 4 4212 EXPENSES FOR OTHER INVESTMENTS SUB-SUBACCOUNT 7 4212000 COMMISSIONS SUB-SUBACCOUNT 7 4212010 OTHERS ACCOUNT 3 422 EXPENSES FOR OBLIGATIONS WITH FINANCIAL INSTITUTIONS SUB-ACCOUNT 4 4220 INTEREST EXPENSES SUB-SUBACCOUNT 7 4220000 EXPENSES FOR OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS SUB-SUBACCOUNT 7 4220010 EXPENSES FOR OVERDRAFTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS SUB-SUBACCOUNT 7 4220020 EXPENSES FOR LOAN DEBTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS SUB-SUBACCOUNT 7 4220030 EXPENSES FOR OTHER OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS SUB-SUBACCOUNT 7 4220040 EXPENSES FOR OBLIGATIONS WITH FOREIGN BANKS AND FINANCIALS SUB-SUBACCOUNT 7 4220050 EXPENSES FOR OVERDRAFTS WITH FOREIGN BANKS AND FINANCIALS SUB-SUBACCOUNT 7 4220060 EXPENSES FOR LOAN DEBTS WITH FOREIGN BANKS AND FINANCIALS SUB-SUBACCOUNT 7 4220070 EXPENSES FOR OTHER OBLIGATIONS WITH FOREIGN BANKS AND FINANCIALS ACCOUNT 3 423 EXPENSES FOR ACCOUNTS AND DOCUMENTS PAYABLE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-ACCOUNT 4 4230 FINANCIAL EXPENSES FOR OPERATIONS SUB-SUBACCOUNT 7 4230000 EXPENSES FOR OBLIGATIONS FOR BURSÁTILE OPERATIONS SUB-SUBACCOUNT 7 4230010 EXPENSES FOR OBLIGATIONS FOR TAXES AND CONTRIBUTIONS SUB-SUBACCOUNT 7 4230020 EXPENSES FOR DIVIDENDS AND PARTICIPATIONS SUB-SUBACCOUNT 7 4230030 EXPENSES FOR OTHER ACCOUNTS AND DOCUMENTS PAYABLE SUB-SUBACCOUNT 7 4230040 EXPENSES FOR RELATED ACCOUNTS AND DOCUMENTS PAYABLE ACCOUNT 3 424 EXPENSES FOR ASSETS RECEIVED UNDER FINANCIAL LEASE SUB-ACCOUNT 4 4240 EXPENSES FOR ASSETS RECEIVED UNDER FINANCIAL LEASE SUB-SUBACCOUNT 7 4240000 EXPENSES FOR ASSETS RECEIVED UNDER FINANCIAL LEASE ACCOUNT 3 425 OTHER FINANCIAL EXPENSES SUB-ACCOUNT 4 4250 CREDIT EXPENSES SUB-SUBACCOUNT 7 4250000 CREDIT LINE EXPENSES SUB-SUBACCOUNT 7 4250010 GUARANTEE CONTRACTED EXPENSES SUB-ACCOUNT 4 4251 CONTINGENCIES, COMMITMENTS AND OTHER EXPENSES SUB-SUBACCOUNT 7 4251000 PROVISION FOR CONTINGENCIES SUB-SUBACCOUNT 7 4251010 PROVISION FOR COMMITMENTS SUB-SUBACCOUNT 7 4251020 OTHER FINANCIAL EXPENSES ACCOUNT 3 426 PROVISIONS FOR UNCOLLECTABILITY AND DEVALUATION OF INVESTMENTS SUB-ACCOUNT 4 4260 PROVISION FOR UNCOLLECTABILITY OF ACCOUNTS AND DOCUMENTS RECEIVABLE SUB-SUBACCOUNT 7 4260000 PROVISION FOR ACCOUNTS AND DOCUMENTS RECEIVABLE SUB-ACCOUNT 4 4261 PROVISION FOR DEVALUATION OF FINANCIAL INVESTMENTS SUB-SUBACCOUNT 7 4261000 KEPT FOR TRADING SUB-SUBACCOUNT 7 4261010 AVAILABLE FOR SALE SUB-ACCOUNT 4 4262 PROVISION FOR OTHER ASSETS SUB-SUBACCOUNT 7 4262000 PROVISION FOR OTHER ASSETS SUB-ACCOUNT 4 4263 WRITE-OFF OF ASSET YIELDS SUB-SUBACCOUNT 7 4263000 WRITE-OFF OF AVAILABLE YIELDS SUB-SUBACCOUNT 7 4263010 WRITE-OFF OF ACCOUNTS AND DOCUMENTS RECEIVABLE YIELDS SUB-SUBACCOUNT 7 4263020 WRITE-OFF OF FINANCIAL INVESTMENT YIELDS SUB-ACCOUNT 4 4264 FINANCIAL ASSET RECOVERY SUB-SUBACCOUNT 7 4264000 FINANCIAL ASSETS AVAILABLE FOR SALE SUB-SUBACCOUNT 7 4264010 FINANCIAL ASSETS KEPT TO MATURITY SUB-SUBACCOUNT 7 4264020 FINANCIAL ASSETS KEPT FOR TRADING ACCOUNT 3 427 LOSSES ON ASSET SALES SUB-ACCOUNT 4 4270 LOSSES ON ASSET SALES SUB-SUBACCOUNT 7 4270000 NEGOTIABLE FINANCIAL ASSETS AND LIABILITIES SUB-SUBACCOUNT 7 4270010 FINANCIAL ASSETS AT FAIR VALUE WITH EFFECT ON RESULTS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 4270020 FINANCIAL ASSETS AVAILABLE FOR SALE SUB-SUBACCOUNT 7 4270030 FINANCIAL ASSETS HELD TO MATURITY SUB-SUBACCOUNT 7 4270040 REAL ESTATE AND INVESTMENT PROPERTIES ITEM 2 43 EXTRAORDINARY EXPENSES ACCOUNT 3 430 EXTRAORDINARY EXPENSES SUB-ACCOUNT 4 4300 EXTRAORDINARY EXPENSES SUB-SUBACCOUNT 7 4300000 LOSSES FROM DISASTERS SUB-SUBACCOUNT 7 4300010 LOSSES FROM THEFTS, ROBBERIES AND FRAUDS SUB-SUBACCOUNT 7 4300020 LOSSES ON SALE OF GOODS SUB-SUBACCOUNT 7 4300030 OTHER EXTRAORDINARY EXPENSES ITEM 2 44 INCOME TAX ACCOUNT 3 440 INCOME TAX SUB-ACCOUNT 4 4400 INCOME TAX SUB-SUBACCOUNT 7 4400000 INCOME TAX ELEMENT 1 5 INCOME ITEM 2 51 OPERATING INCOME ACCOUNT 3 510 INCOME FROM STORAGE SERVICES SUB-ACCOUNT 4 5100 INCOME FROM STORAGE SERVICES SUB-SUBACCOUNT 7 5100000 OWN WAREHOUSE SUB-SUBACCOUNT 7 5100010 ENABLED WAREHOUSE SUB-SUBACCOUNT 7 5100020 FISCAL WAREHOUSE SUB-SUBACCOUNT 7 5100030 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE ACCOUNT 3 511 INCOME FROM RENTS SUB-ACCOUNT 4 5110 INCOME FROM RENTS SUB-SUBACCOUNT 7 5110000 BUILDINGS SUB-SUBACCOUNT 7 5110010 WAREHOUSES SUB-SUBACCOUNT 7 5110020 SILOS SUB-SUBACCOUNT 7 5110030 REFRIGERATED ROOMS SUB-SUBACCOUNT 7 5110040 TRANSPORT VEHICLES SUB-SUBACCOUNT 7 5110050 CARGO VEHICLES SUB-SUBACCOUNT 7 5110060 WAREHOUSE FURNITURE SUB-SUBACCOUNT 7 5110070 OTHERS ACCOUNT 3 512 INCOME FROM OTHER SERVICES SUB-ACCOUNT 4 5120 INCOME FROM OTHER SERVICES SUB-SUBACCOUNT 7 5120000 OVERTIME PAID BY CLIENT SUB-SUBACCOUNT 7 5120010 WEIGHBRIDGE SUB-SUBACCOUNT 7 5120020 GRAIN DRYING SUB-SUBACCOUNT 7 5120030 SURVEILLANCE SUB-SUBACCOUNT 7 5120040 GATEKEEPING SUB-SUBACCOUNT 7 5120050 CARGO CONSOLIDATION SUB-SUBACCOUNT 7 5120060 INVENTORY MANAGEMENT SUB-SUBACCOUNT 7 5120070 OTHERS SUB-ACCOUNT 4 5121 REVERSALS OF IMPAIRMENT OF NON-CURRENT ASSET VALUE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-SUBACCOUNT 7 5121000 REVERSALS OF IMPAIRMENT OF NON-CURRENT ASSET VALUE SUB-ACCOUNT 4 5122 OTHER INCOME SUB-SUBACCOUNT 7 5122000 REVERSAL FOR IMPAIRMENT OF FINANCIAL ASSETS AND LIABILITIES SUB-SUBACCOUNT 7 5122010 CHANGES IN FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES SUB-SUBACCOUNT 7 5122020 GAINS ON SALE OF FINANCIAL INVESTMENTS ITEM 2 52 FINANCIAL INCOME ACCOUNT 3 520 FOREIGN CURRENCY PURCHASE/SALE OPERATIONS SUB-ACCOUNT 4 5200 INCOME FROM FOREIGN CURRENCY EXCHANGE OPERATIONS SUB-SUBACCOUNT 7 5200000 INCOME FROM FOREIGN CURRENCY EXCHANGE OPERATIONS SUB-SUBACCOUNT 7 5200010 EXCHANGE DIFFERENCE SUB-SUBACCOUNT 7 5200020 DIFFERENCE IN FOREIGN CURRENCY PURCHASE/SALE ACCOUNT 3 521 INCOME FROM FINANCIAL INVESTMENTS SUB-ACCOUNT 4 5210 INCOME SUBJECT TO INCOME TAX. SUB-SUBACCOUNT 7 5210000 INCOME FROM INVESTMENT OPERATIONS IN FIXED INCOME SECURITIES SUB-SUBACCOUNT 7 5210010 INCOME FROM INVESTMENT OPERATIONS IN VARIABLE INCOME SECURITIES SUB-SUBACCOUNT 7 5210020 INCOME FROM INVESTMENT OPERATIONS IN REPurchase AGREEMENTS (REPORTOS) SUB-SUBACCOUNT 7 5210030 OTHERS SUB-ACCOUNT 4 5211 INCOME EXEMPT FROM INCOME TAX SUB-SUBACCOUNT 7 5211000 INCOME FROM INVESTMENT OPERATIONS IN FIXED INCOME SECURITIES SUB-SUBACCOUNT 7 5211010 INCOME FROM INVESTMENT OPERATIONS IN REPurchase AGREEMENTS (REPORTOS) SUB-SUBACCOUNT 7 5211020 OTHERS SUB-ACCOUNT 4 5212 INCOME FROM INTERESTS SUB-SUBACCOUNT 7 5212000 INTERESTS AND DIVIDENDS FROM FINANCIAL INVESTMENT PORTFOLIO ACCOUNT 3 522 INCOME FROM ACCOUNTS AND DOCUMENTS RECEIVABLE SUB-ACCOUNT 4 5220 RETURNS FROM ACCOUNTS AND DOCUMENTS RECEIVABLE SUB-SUBACCOUNT 7 5220000 INTERESTS SUB-SUBACCOUNT 7 5220010 DELAYED PAYMENTS (MORA) ACCOUNT 3 523 RECOVERY OF FINANCIAL ASSETS SUB-ACCOUNT 4 5230 RECOVERY OF FINANCIAL ASSETS SUB-SUBACCOUNT 7 5230000 RECOVERY OF FINANCIAL ASSETS SUB-ACCOUNT 4 5231 REDUCTION OF PROVISIONS FOR ACCOUNTS AND DOCUMENTS RECEIVABLE AND INVESTMENTS SUB-SUBACCOUNT 7 5231000 REDUCTION OF PROVISIONS FOR ACCOUNTS AND DOCUMENTS RECEIVABLE SUB-SUBACCOUNT 7 5231010 REDUCTION OF PROVISIONS FOR FINANCIAL INVESTMENTS ACCOUNT 3 524 OTHER FINANCIAL INCOME SUB-ACCOUNT 4 5240 OTHER FINANCIAL INCOME SUB-SUBACCOUNT 7 5240000 OTHER FINANCIAL INCOME ITEM 2 53 EXTRAORDINARY INCOME
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) ACCOUNT 3 530 EXTRAORDINARY INCOME SUB-ACCOUNT 4 5300 EXTRAORDINARY INCOME SUB-SUBACCOUNT 7 5300000 PROFIT ON SALE OF ASSETS SUB-SUBACCOUNT 7 5300010 OTHERS ELEMENT 1 6 OFF-BALANCE SHEET DEBTOR ACCOUNTS ITEM 2 61 INVENTORY IN WAREHOUSES ACCOUNT 3 610 INVENTORY IN OWN WAREHOUSES SUB-ACCOUNT 4 6100 UNPLEDGED GOODS INSURED BY THE WAREHOUSE COMPANY SUB-ACCOUNT 4 6101 PLEDGED GOODS INSURED BY THE WAREHOUSE COMPANY SUB-ACCOUNT 4 6102 UNPLEDGED GOODS INSURED BY THE CLIENT SUB-ACCOUNT 4 6103 PLEDGED GOODS INSURED BY THE CLIENT ACCOUNT 3 611 INVENTORY IN ENABLED WAREHOUSES SUB-ACCOUNT 4 6110 PLEDGED GOODS INSURED BY THE WAREHOUSE COMPANY SUB-ACCOUNT 4 6111 PLEDGED GOODS INSURED BY THE CLIENT ACCOUNT 3 612 INVENTORY IN FISCAL WAREHOUSE SUB-ACCOUNT 4 6120 UNPLEDGED GOODS INSURED BY THE WAREHOUSE COMPANY SUB-ACCOUNT 4 6121 PLEDGED GOODS INSURED BY THE WAREHOUSE COMPANY SUB-ACCOUNT 4 6122 UNPLEDGED GOODS INSURED BY THE CLIENT SUB-ACCOUNT 4 6123 PLEDGED GOODS INSURED BY THE CLIENT ITEM 2 62 TAX GUARANTEE ACCOUNT 3 620 AVAILABLE GUARANTEE SUB-ACCOUNT 4 6200 INSURER A SUB-ACCOUNT 4 6201 INSURER B SUB-ACCOUNT 4 6202 INSURER C (3) SUB-ACCOUNT 4 6203 INSURER D (3) SUB-ACCOUNT 4 6204 INSURER E (3) ACCOUNT 3 621 UTILIZED GUARANTEE SUB-ACCOUNT 4 6210 INSURER A SUB-SUBACCOUNT 7 6210000 TAXES PAID SUB-SUBACCOUNT 7 6210010 TAXES NOT PAID SUB-ACCOUNT 4 6211 INSURER B SUB-SUBACCOUNT 7 6211000 TAXES PAID SUB-SUBACCOUNT 7 6211010 TAXES NOT PAID SUB-ACCOUNT 4 6212 INSURER C (3) SUB-SUBACCOUNT 7 6212000 TAXES PAID (3) SUB-SUBACCOUNT 7 6212010 TAXES NOT PAID (3) SUB-ACCOUNT 4 6213 INSURER D (3) SUB-SUBACCOUNT 7 6213000 TAXES PAID (3) SUB-SUBACCOUNT 7 6213010 TAXES NOT PAID (3) SUB-ACCOUNT 4 6214 INSURER E (3) SUB-SUBACCOUNT 7 6214000 TAXES PAID (3) SUB-SUBACCOUNT 7 6214010 TAXES NOT PAID (3) ITEM 2 63 CREDIT LINE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) ACCOUNT 3 630 AVAILABLE CREDIT LINE SUB-ACCOUNT 4 6300 BANK A SUB-ACCOUNT 4 6301 BANK B SUB-ACCOUNT 4 6302 BANK C (3) SUB-ACCOUNT 4 6303 BANK D (3) SUB-ACCOUNT 4 6304 BANK E (3) ACCOUNT 3 631 UTILIZED CREDIT LINE SUB-ACCOUNT 4 6310 BANK A SUB-ACCOUNT 4 6311 BANK B SUB-ACCOUNT 4 6312 BANK C (3) SUB-ACCOUNT 4 6313 BANK D (3) SUB-ACCOUNT 4 6314 BANK E (3) ITEM 2 64 FINANCING OF PLEDGE BONDS BY THIRD PARTIES TO CLIENTS ACCOUNT 3 640 OWN WAREHOUSE ACCOUNT 3 641 ENABLED WAREHOUSE ACCOUNT 3 642 FISCAL WAREHOUSE ITEM 2 65 INVENTORY IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE ACCOUNT 3 650 INVENTORY IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 6500 INVENTORY IN CONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 6501 INVENTORY IN DECONSOLIDATED WAREHOUSE ELEMENT 1 7 OFF-BALANCE SHEET CREDITOR ACCOUNTS ITEM 2 71 ISSUANCE OF SECURITIES ACCOUNT 3 710 ISSUANCE IN OWN WAREHOUSE SUB-ACCOUNT 4 7100 DEPOSIT CERTIFICATES SUB-ACCOUNT 4 7101 DEPOSIT CERTIFICATES AND PLEDGE BONDS SUB-SUBACCOUNT 7 7101000 ENDORSEMENT IN FAVOR OF THE WAREHOUSE COMPANY SUB-SUBACCOUNT 7 7101010 ENDORSEMENT IN FAVOR OF THIRD PARTIES ACCOUNT 3 711 ISSUANCE IN ENABLED WAREHOUSE SUB-ACCOUNT 4 7110 DEPOSIT CERTIFICATES AND PLEDGE BONDS SUB-SUBACCOUNT 7 7110000 ENDORSEMENT IN FAVOR OF THE WAREHOUSE COMPANY SUB-SUBACCOUNT 7 7110010 ENDORSEMENT IN FAVOR OF THIRD PARTIES ACCOUNT 3 712 ISSUANCE IN FISCAL WAREHOUSE SUB-ACCOUNT 4 7120 DEPOSIT CERTIFICATES SUB-ACCOUNT 4 7121 DEPOSIT CERTIFICATES AND PLEDGE BONDS SUB-SUBACCOUNT 7 7121000 ENDORSEMENT IN FAVOR OF THE WAREHOUSE COMPANY SUB-SUBACCOUNT 7 7121010 ENDORSEMENT IN FAVOR OF THIRD PARTIES ITEM 2 72 TAX GUARANTEE ACCOUNT 3 720 TAX GUARANTEE ITEM 2 73 CONTRACTUAL RIGHT IN CREDIT LINE ACCOUNT 3 730 CONTRACTUAL RIGHT IN CREDIT LINE ITEM 2 74 THIRD PARTY CREDIT TO CLIENTS THROUGH PLEDGE BONDS ACCOUNT 3 740 FINANCERS SUB-ACCOUNT 4 7400 NAME OF FINANCIER A SUB-ACCOUNT 4 7401 NAME OF FINANCIER B
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 TYPE LEVEL CODE E R C SC (2) SSC (2) D (2) SUB-ACCOUNT 4 7402 NAME OF FINANCIER C (3) SUB-ACCOUNT 4 7403 NAME OF FINANCIER D (3) SUB-ACCOUNT 4 7404 NAME OF FINANCIER E (3) ITEM 2 75 CONTRA-ACCOUNT INVENTORY IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE ACCOUNT 3 750 INVENTORY IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 7500 INVENTORY IN CONSOLIDATED WAREHOUSE SUB-ACCOUNT 4 7501 INVENTORY IN DECONSOLIDATED WAREHOUSE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
CHAPTER IV
ACCOUNTING MANUAL LEVEL
CODE TYPE
ELEMENT
ITEM
ACCOUNT
SUB-ACCOUNT
SUB-
SUBACCOUNT
E R C SC (2) SSC (2) DESCRIPTION
1 1 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 on 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 depreciation of investments, accumulated depreciation and accumulated amortizations for amortizable assets. 2 11 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 on hand, bank deposits, immediate collection effects, negotiable securities, accounts and documents receivable, prepaid expenses;
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB- SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION as well as, the corresponding provisions for uncollectibility, for depreciation of investments. 3 110 ACCOUNT 110 CASH AND ITS EQUIVALENTS DESCRIPTION This account registers the cash formed by the existence of local circulation banknotes and coins and foreign currencies authorized by the Central Bank, which the entity maintains in the cash register of its main office and the cash for minimum centralized expense disbursements such as petty cash. 4 1100 SUB-ACCOUNT 1100 PETTY CASH 4 1101 SUB-ACCOUNT 1101 GENERAL CASH Periodic verifications of cash balances must be carried out through audits, whose act must be recorded in the pertinent minutes duly signed by the persons responsible for their custody and the audit. The differences that may be established must be accounted for, as appropriate. DEBITS For income in local and/or foreign currency, checks or other equivalent monetary effects. For internal transfers of cash. For cash overages.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB- SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION CREDITS For cash expenditures with national and/or foreign currency. For internal transfers of cash. For cash shortages. 3 111 ACCOUNT 111 BANKS AND OTHER FINANCIAL INSTITUTIONS DESCRIPTION This account registers 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 in current account granted by banks. 4 11101 SUB-ACCOUNT 1110 BANKS AND OTHER FINANCIAL INSTITUTIONS LOCAL (2) 7 11101000 SUB-SUBACCOUNT 1110000 CURRENT ACCOUNT DEPOSITS (2) 7 11101010 SUB-SUBACCOUNT 1110010 SAVINGS ACCOUNT DEPOSITS (2) 7 11101020 SUB-SUBACCOUNT 1110020 TIME DEPOSITS (2) 4 1112 SUB-ACCOUNT 1112 BANKS AND FINANCIAL FROM THE ABROAD 7 1112000 SUB-SUBACCOUNT 1112000 CURRENT ACCOUNT DEPOSITS 7 1112010 SUB-SUBACCOUNT 1112010 SAVINGS ACCOUNT DEPOSITS 7 1112020 SUB-SUBACCOUNT 1112020 TIME DEPOSITS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB- SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION In the corresponding sub-subaccounts and detail accounts, 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 registered by type of entity and Account No. Current account deposits in banks, when applicable, include overdrafts and advances in current account granted by banks. Detailing the Bank Account No. corresponding to the created detail account. (2) Bank overdrafts, when they occur, must be reclassified to the corresponding liability accounts. Bank account balances must be subject to reconciliation with their respective statements, differences, as well as pending correspondence items must be regularized within a period not exceeding thirty (30) days for operations in the country and sixty (60) days for operations with the exterior. DEBITS For deposits made in cash or its equivalent. For fund transfers.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB- SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION For received credit notes. CREDITS For drawn checks. For withdrawals made in cash or its equivalent. For received debit notes. For fund transfers. 3 112 ACCOUNT 112 RESTRICTED AVAILABLE DESCRIPTION This account registers deposits on which the company cannot exercise immediate availability either due to contractual effect, LOANS, administrative or judicial order, or another mandatory restriction provision. 4 1120 SUB-ACCOUNT 1120 DEPOSITS IN GUARANTEE In this sub-account, funds intended to constitute guarantees are registered, prior agreement of the competent bodies of the entity, to meet the requirements of its operational activities. They also represent minimum balances in bank accounts to be maintained in accordance with loan contracts held by the Warehouse Company. 7 1120000 SUB-SUBACCOUNT 1120000 GUARANTEE DEPOSITS IN LOCAL CURRENCY (M.L.) 7 1120010 SUB-SUBACCOUNT 1120010 GUARANTEE DEPOSITS IN FOREIGN CURRENCY (M.E.) 4 1121 SUB-ACCOUNT 1121 OTHER RESTRICTED AVAILABILITIES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB- SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION In this sub-account, deposits on which the entity cannot exercise immediate availability due to judicial order or another mandatory restriction provision are registered. 7 1121000 SUB-SUBACCOUNT 1121000 OTHER RESTRICTED AVAILABILITIES IN LOCAL CURRENCY (M.L.) 7 1121010 SUB-SUBACCOUNT 1121010 OTHER RESTRICTED AVAILABILITIES IN FOREIGN CURRENCY (M.E.) DEBITS For imposition of guarantee funds. For restricted deposits. CREDITS For release of guarantee funds. For release of deposits subject to restriction. 3 113 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 registered adding to the cost 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 gain or loss of the exercise. The return generated by fixed income security investments, as soon as they accrue, must be 4 1130 SUB-ACCOUNT 1130 INVESTMENTS HELD FOR NEGOTIATION 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 hedging 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 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
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB- SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION financial instrument into this category while it is in its possession or continues to be issued nor will it remove any of those classified in this way to take it to another different category. 7 1130000 SUB-SUBACCOUNT 1130000 PUBLIC BONDS 7 1130010 SUB-SUBACCOUNT 1130010 BONDS OF PRIVATE FINANCIAL ENTITIES 7 1130020 SUB-SUBACCOUNT 1130020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES 7 1130030 SUB-SUBACCOUNT 1130030 FOREIGN PUBLIC BONDS 7 1130040 SUB-SUBACCOUNT 1130040 FOREIGN PRIVATE BONDS 7 1130050 SUB-SUBACCOUNT 1130050 MARKETABLE Securities 7 1130060 SUB-SUBACCOUNT 1130060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES 7 1130070 SUB-SUBACCOUNT 1130070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES 7 1130080 SUB-SUBACCOUNT 1130080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES 7 1130090 SUB-SUBACCOUNT 1130090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES 7 1130100 SUB-SUBACCOUNT 1130100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES 7 1130110 SUB-SUBACCOUNT 1130110 COLLATERAL VALUES (REPURCHASE SALES) 7 1130120 SUB-SUBACCOUNT 1130120 SHARES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB- SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 1130130 SUB-SUBACCOUNT 1130130 INVESTMENTS IN PORTFOLIO MANAGEMENT 7 1130140 SUB-SUBACCOUNT 1130140 INVESTMENTS IN SECURITIZATION FUNDS 7 1130150 SUB-SUBACCOUNT 1130150 ETF'S AND OTHER PARTICIPATIONS 7 1130160 SUB-SUBACCOUNT 1130160 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES 7 1130170 SUB-SUBACCOUNT 1130170 INVESTMENTS IN INVESTMENT FUNDS 7 1130180 SUB-SUBACCOUNT 1130180 DERIVATIVES 7 1130190 SUB-SUBACCOUNT 1130190 REPURCHASE PURCHASES DEBITS For subscription or purchase, with credit, 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 fair value and said cost in Changes in fair value of financial assets and liabilities amounts, once results are regularized at the end of the exercise, will form For the amount of accrued but uncollected interest at the close of different economic periods
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION crediting the account dividends investment portfolio DEBITS For downward fluctuations in fair value compared to subscription or purchase cost, debiting the income statement account within expense accounts for the difference between fair value and said cost in the For sales, early amortizations or write-offs in the securities portfolio, resulting in gains, crediting the losses debiting the expense account selling price and by which it was recorded at that time. In the case of foreign currency investments, this account will be debited or credited by the exchange rate between the previous value and the current exchange rate with charge or credit to the income statement expense or Difference accounts
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 4 1131 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 inception and on any subsequent date, both the positive intention and 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). 7 1131000 SUB-SUBACCOUNT 1131000 PUBLIC BONDS 7 1131010 SUB-SUBACCOUNT 1131010 BONDS OF PRIVATE FINANCIAL ENTITIES 7 1131020 SUB-SUBACCOUNT 1131020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES 7 1131030 SUB-SUBACCOUNT 1131030 FOREIGN PUBLIC BONDS 7 1131040 SUB-SUBACCOUNT 1131040 FOREIGN PRIVATE BONDS 7 1131050 SUB-SUBACCOUNT 1131050 MARKETABLE SECURITIES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 1131060 SUB-SUBACCOUNT 1131060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES 7 1131070 SUB-SUBACCOUNT 1131070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES 7 1131080 SUB-SUBACCOUNT 1131080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES 7 1131090 SUB-SUBACCOUNT 1131090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES 7 1131100 SUB-SUBACCOUNT 1131100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES 7 1131110 SUB-SUBACCOUNT 1131110 INVESTMENTS IN SECURITIZATION FUNDS 7 1131120 SUB-SUBACCOUNT 1131120 ETF'S AND OTHER PARTICIPATIONS 7 1131130 SUB-SUBACCOUNT 1131130 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES 7 1131140 SUB-SUBACCOUNT 1131140 INVESTMENTS IN INVESTMENT FUNDS 7 1131150 SUB-SUBACCOUNT 1131150 DERIVATIVES CHARGES For subscription or purchase cost with credit normally to accounts of For positive adjustments to amortized cost in case acquisition cost is lower than face value of the asset or interests are paid at maturity with credit to the income
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION interests and dividends from the financial investment portfolio. For accrued interests with credit dividends investment portfolio CREDITS For negative adjustments to amortized cost in case acquisition cost is higher than face value debiting the income account investments accrued interests credited. 4 1132 SUB-ACCOUNT 1132 INVESTMENTS AVAILABLE FOR SALE DESCRIPTION This category will include non-derivative financial assets specifically designated as available for sale, or those not classified as a) trading, b) loans and receivables, c) held-to-maturity investments or d) financial assets accounted for at fair value through profit or loss. Ultimately, it is the default investment category. (2) 7 1132000 SUB-SUBACCOUNT 1132000 PUBLIC BONDS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 1132010 SUB-SUBACCOUNT 1132010 BONDS OF PRIVATE FINANCIAL ENTITIES 7 1132020 SUB-SUBACCOUNT 1132020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES 7 1132030 SUB-SUBACCOUNT 1132030 FOREIGN PUBLIC BONDS 7 1132040 SUB-SUBACCOUNT 1132040 FOREIGN PRIVATE BONDS 7 1132050 SUB-SUBACCOUNT 1132050 MARKETABLE SECURITIES 7 1132060 SUB-SUBACCOUNT 1132060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES 7 1132070 SUB-SUBACCOUNT 1132070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES 7 1132080 SUB-SUBACCOUNT 1132080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES 7 1132090 SUB-SUBACCOUNT 1132090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES 7 1132100 SUB-SUBACCOUNT 1132100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES 7 1132110 SUB-SUBACCOUNT 1132110 COLLATERAL VALUES (SALE REPORPOS) 7 1132120 SUB-SUBACCOUNT 1132120 SHARES 7 1132130 SUB-SUBACCOUNT 1132130 PORTFOLIO MANAGEMENT INVESTMENTS 7 1132140 SUB-SUBACCOUNT 1132140 INVESTMENTS IN SECURITIZATION FUNDS 7 1132150 SUB-SUBACCOUNT 1132150 ETF'S AND OTHER PARTICIPATIONS 7 1132160 SUB-SUBACCOUNT 1132160 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 1132170 SUB-SUBACCOUNT 1132170 INVESTMENTS IN INVESTMENT FUNDS 7 1132180 SUB-SUBACCOUNT 1132180 DERIVATIVES CHARGES For the amount of accrued but uncollected interest at the close of different economic periods crediting the income account In the case of foreign currency investments, this account will be debited or credited by the exchange rate between the previous value and the current exchange rate with charge or credit to the income or expense income statement accounts called CREDITS For sales, early amortizations or write-offs in the securities portfolio, by the balance at that time with debit difference between this price and the initial value, in case of gains, crediting the Available Financial Income account given written off to Equity account
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION as it appeared. Likewise, it will be credited with debit to the assets disposed of, there is objective evidence that instruments have deteriorated as a result of one or more events that occurred after initial recognition of the asset or assets.
4 1133 SUB-ACCOUNT 1133
(ESTIMATE FOR VALUATION OF
FINANCIAL INVESTMENTS)
DESCRIPTION
This account must represent the fluctuation of financial investments, caused by price variations, payment insolvency by the issuer or other causes indicating that the instrument has deteriorated; its balance is creditor and is presented decreasing the item to which it belongs. 7 1133000 SUB-SUBACCOUNT 1133000 INVESTMENTS HELD FOR TRADING 7 1133010 SUB-SUBACCOUNT 1133010 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 CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION CHARGES This account will be reversed up to the value of impairment recognized in previous dates and that, at the balance sheet date, according to the asset valuation performed, management has determined that the causes that originated said impairment have disappeared. CREDITS For the value of impairment with debit to the income statement account to the expense account will debit by collection of the investment with corresponding investment in case that impairment of assets and liabilities investment was not collected. 3 114 ACCOUNT 114 ACCOUNTS AND DOCUMENTS RECEIVABLE DESCRIPTION Comprises various rights directly related to the activity of the Warehouse Operator. Includes accounts and documents receivable from clients, for storage operations and other accounts receivable. Includes the corresponding accounts to register items resulting from doubtful collectability.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION Accounts and documents receivable must be evaluated at least semiannually, in order to establish their recoverability. Accounts qualified as uncollectible 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 as doubtful accounts, in the corresponding detail accounts that include the accounts of this item, for which the corresponding provisions must be established. (2) For adequate presentation in the balance sheet, the balance of this item will be shown net of the account 4 1140 SUB-ACCOUNT 1140 STORAGE 7 1140000 SUB-SUBACCOUNT 1140000 OWN WAREHOUSE 7 1140010 SUB-SUBACCOUNT 1140010 FISCAL WAREHOUSE 7 1140020 SUB-SUBACCOUNT 1140020 ENABLED WAREHOUSE 4 1141 SUB-ACCOUNT 1141 ADVANCES 7 1141000 SUB-SUBACCOUNT 1141000 OWN WAREHOUSE 7 1141010 SUB-SUBACCOUNT 1141010 FISCAL WAREHOUSE 7 1141020 SUB-SUBACCOUNT 1141020 ENABLED WAREHOUSE 4 1142 SUB-ACCOUNT 1142 COMMISSIONS 7 1142000 SUB-SUBACCOUNT 1142000 OWN WAREHOUSE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 1142010 SUB-SUBACCOUNT 1142010 FISCAL WAREHOUSE 7 1142020 SUB-SUBACCOUNT 1142020 ENABLED WAREHOUSE 4 1143 SUB-ACCOUNT 1143 INSURANCE 7 1143000 SUB-SUBACCOUNT 1143000 OWN WAREHOUSE 7 1143010 SUB-SUBACCOUNT 1143010 FISCAL WAREHOUSE 7 1143020 SUB-SUBACCOUNT 1143020 ENABLED WAREHOUSE 4 1144 SUB-ACCOUNT 1144 CUSTOMS PROCEDURES 7 1144000 SUB-SUBACCOUNT 1144000 OWN WAREHOUSE 7 1144010 SUB-SUBACCOUNT 1144010 FISCAL WAREHOUSE 4 1145 SUB-ACCOUNT 1145 FREIGHT 7 1145000 SUB-SUBACCOUNT 1145000 OWN WAREHOUSE 7 1145010 SUB-SUBACCOUNT 1145010 FISCAL WAREHOUSE 7 1145020 SUB-SUBACCOUNT 1145020 ENABLED WAREHOUSE 4 1146 SUB-ACCOUNT 1146 OTHER ACCOUNTS RECEIVABLE 7 1146000 SUB-SUBACCOUNT 1146000 INTEREST PAID IN ADVANCE 7 1146010 SUB-SUBACCOUNT 1146010 ADVANCES TO SUPPLIERS 7 1146020 SUB-SUBACCOUNT 1146020 CLAIMED INDEMNIFICATIONS FOR ACCIDENTS 7 1146030 SUB-SUBACCOUNT 1146030 CASH SHORTAGES 7 1146040 SUB-SUBACCOUNT 1146040 OTHER ACCOUNTS RECEIVABLE 4 1147 SUB-ACCOUNT 1147 (ESTIMATE FOR UNCOLLECTIBLE ACCOUNTS) DESCRIPTION This account records the estimate for accounts and documents receivable of doubtful collectability. Balances that in the previous year show no movement and there is no evidence of the possibility of collection shall be recognized as losses in the exercise in which such event is determined. 7 1147000 SUB-SUBACCOUNT 1147000 STORAGE 7 1147010 SUB-SUBACCOUNT 1147010 ADVANCES 7 1147020 SUB-SUBACCOUNT 1147020 COMMISSIONS 7 1147030 SUB-SUBACCOUNT 1147030 INSURANCE 7 1147040 SUB-SUBACCOUNT 1147040 CUSTOMS PROCEDURES 7 1147050 SUB-SUBACCOUNT 1147050 FREIGHT 7 1147060 SUB-SUBACCOUNT 1147060 OTHER ACCOUNTS RECEIVABLE CHARGES For rights generated by own operations. For loans granted to third parties. For payments made in excess and/or on behalf of third parties. For partial or total collection of accounts for which provisions for uncollectibility risk have been established. For write-off of accounts qualified as uncollectible and for reversal of provisions that prove excessive or undue. CREDITS For collection of rights. For collection of loans granted.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION For collection or refund of payments made in excess and/or on behalf of third parties. For write-off of accounts qualified as uncollectible. For establishment of provisions for accounts qualified as doubtful collectability. 3 115 ACCOUNT 115 RELATED ACCOUNTS AND DOCUMENTS RECEIVABLE. DESCRIPTION In this account, the entity's rights are recorded, which the entity will soon collect from companies, employees, shareholders and others with whom it is related. 4 1150 SUB-ACCOUNT 1150 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES 7 1150000 SUB-SUBACCOUNT 1150000 SALARY ADVANCES 7 1150010 SUB-SUBACCOUNT 1150010 SHORT-TERM LOANS 7 1150020 SUB-SUBACCOUNT 1150020 OTHERS 4 1151 SUB-ACCOUNT 1151 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM DIRECTORS AND SHAREHOLDERS 7 1151000 SUB-SUBACCOUNT 1151000 LOANS TO DIRECTORS 7 1151010 SUB-SUBACCOUNT 1151010 LOANS TO SHAREHOLDERS 7 1151020 SUB-SUBACCOUNT 1151020 OTHERS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 4 1152 SUB-ACCOUNT 1152 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES 7 1152000 SUB-SUBACCOUNT 1152000 LOANS 7 1152010 SUB-SUBACCOUNT 1152010 SERVICE FEES 7 1152020 SUB-SUBACCOUNT 1152020 OTHERS CHARGES For the entity's rights with related parties. For transfer of related accounts and documents receivable considered doubtful collectability. CREDITS For credits or payments received by the entity from related parties. For write-off of RELATED ACCOUNTS AND DOCUMENTS RECEIVABLE. For partial or total collection of doubtful collectability accounts. For write-off of accounts qualified as uncollectible. 4 1153 SUB-ACCOUNT 1153 ESTIMATE FOR UNCOLLECTIBLE ACCOUNTS 7 1153000 SUB-SUBACCOUNT 1153000 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 1153010 SUB-SUBACCOUNT 1153010 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM DIRECTORS AND SHAREHOLDERS 7 1153020 SUB-SUBACCOUNT 1153020 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES CHARGES For write-off of accounts qualified as uncollectible, for reversal of provisions that prove excessive or undue. CREDITS For establishment of provisions for accounts qualified as doubtful collectability. 3 116 ACCOUNT 116 EARNINGS RECEIVABLE DESCRIPTION In this account, earnings accrued for interest receivable on deposited, invested or lent capital, and rights generated by participation in profits corresponding to investments in other companies are recorded. 4 1160 SUB-ACCOUNT 1160 LOCAL BANKS 7 1160000 SUB-SUBACCOUNT 1160000 EARNINGS RECEIVABLE IN M.L. 7 1160010 SUB-SUBACCOUNT 1160010 EARNINGS RECEIVABLE IN M.E. 4 1161 SUB-ACCOUNT 1161 EARNINGS RECEIVABLE FROM FINANCIAL INVESTMENTS 7 1161000 SUB-SUBACCOUNT 1161000 INVESTMENT IN FIXED INCOME SECURITIES 7 1161010 SUB-SUBACCOUNT 1161010 INVESTMENTS IN VARIABLE INCOME SECURITIES 7 1161020 SUB-SUBACCOUNT 1161020 MUTUAL FUNDS INVESTMENTS 7 1161030 SUB-SUBACCOUNT 1161030 REPORPOS 7 1161040 SUB-SUBACCOUNT 1161040 DERIVATIVES CHARGES For accrued but pending interest and commissions. For declared but pending dividends. CREDITS For collection of interest and commissions, dividends and others. 3 117 ACCOUNT 117 TAXES 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. 4 1170 SUB-ACCOUNT 1170 VAT, TAX CREDIT 7 1170000 SUB-SUBACCOUNT 1170000 VAT, TAX CREDIT
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 1170010 SUB-SUBACCOUNT 1170010 VAT TAX PAYMENT BY WITHHOLDING 7 1170020 SUB-SUBACCOUNT 1170020 VAT TAX COLLECTED 7 1170030 SUB-SUBACCOUNT 1170030 OTHER WITHHOLDINGS 4 1171 SUB-ACCOUNT 1171 INCOME TAXES 7 1171000 SUB-SUBACCOUNT 1171000 ADVANCE PAYMENT OF INCOME TAX 7 1171010 SUB-SUBACCOUNT 1171010 TAX CREDIT OF INCOME TAX 7 1171020 SUB-SUBACCOUNT 1171020 WITHHELD INCOME TAX CHARGES For amounts of VAT tax credits. CREDITS For settlement of income tax paid in advance at the end of the economic year. For monthly payment, settled against the fiscal debit of VAT generated in the corresponding period or generation of the remainder of the next period. 3 118 ACCOUNT 118 EXPENSES PAID IN ADVANCE DESCRIPTION Comprises various expenses paid in advance for the obtaining of goods or services, which will be used or compensated on a date subsequent to the closing of the fiscal year and which are directly related to the activity of Warehouse Operators. Includes prepaid rents and insurance, bond premiums, office supplies and stationery, prepaid subscriptions, advertising and marketing and taxes paid in advance. Whose maturity period is greater than two months. 4 1180 SUB-ACCOUNT 1180 EXPENSES PAID IN ADVANCE FOR SERVICES 7 1180000 SUB-SUBACCOUNT 1180000 RENTS 7 1180010 SUB-SUBACCOUNT 1180010 INSURANCE 7 1180020 SUB-SUBACCOUNT 1180020 BOND PREMIUMS 7 1180030 SUB-SUBACCOUNT 1180030 PREPAID SUBSCRIPTIONS 7 1180040 SUB-SUBACCOUNT 1180040 ADVERTISING AND MARKETING 7 1180050 SUB-SUBACCOUNT 1180050 COMMUNICATIONS 7 1180060 SUB-SUBACCOUNT 1180060 AUDIT COST 7 1180070 SUB-SUBACCOUNT 1180070 MEMBERSHIP FEES 7 1180080 SUB-SUBACCOUNT 1180080 INTERESTS 7 1180090 SUB-SUBACCOUNT 1180090 REPAIR AND MAINTENANCE OF VEHICLES 7 1180100 SUB-SUBACCOUNT 1180100 REAL ESTATE MAINTENANCE 7 1180110 SUB-SUBACCOUNT 1180110 OTHER EXPENSES PAID IN ADVANCE 4 1181 SUB-ACCOUNT 1181 DEFERRED INCOME TAX 7 1181000 SUB-SUBACCOUNT 1181000 VALUATION PROVISION 7 1181010 SUB-SUBACCOUNT 1181010 OTHER PROVISIONS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION 4 | 1182 | | SUB-ACCOUNT 1182 | PREPAID EXPENSES IN MATERIALS | | | | 7 | 1182000 | | SUB-SUBACCOUNT 1182000 | OFFICE SUPPLIES AND STATIONERY | | | | CHARGES | For disbursements made for services still received and not consumed, attributable to future periods. CREDITS | For services received and consumed, attributable to future periods. 7 | 1182010 | | SUB-SUBACCOUNT 1182010 | SPARE PARTS AND OTHER STORAGE MATERIALS | | | | 3 | 119 | | ACCOUNT 119 | OTHER ASSETS (3) | | | | DESCRIPTION | Corresponds to the sum of assets not accounted for in the previous accounts, which are owned by the Warehouse Company and contribute to the activities and operations of its business line, or that have been received in payment or adjudicated. (3) 4 | 1190 | | SUB-ACCOUNT 1190 | INVENTORIES (3) | | | | 7 | 1190000 | | SUB-SUBACCOUNT 1190000 | CONSUMPTION INVENTORIES (3) | | | | 4 | 1191 | | SUB-ACCOUNT 1191 | ASSETS RECEIVED IN PAYMENT OR ADJUDICATED (3) | | | | This sub-account will be integrated by short-term assets reclassified to this category, due to the fact that management has decided to recover them through a sale operation. (3)
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION 7 | 1191000 | | SUB-SUBACCOUNT 1191000 | GOODS RECEIVED IN PAYMENT OR ADJUDICATED (3) | | | | 2 | 12 | | ITEM 12 | NON-CURRENT ASSET | | | | DESCRIPTION | Comprises tangible properties used by the company for the development of its activities. They present as characteristics a relatively long useful life, are not subject to routine transfer operations and are subject to revaluations, depreciations and impairments. It also includes acquisitions, not for sale of investments in securities or physical goods, for which the valuation criteria of Financial Investments apply. Non-current assets include rights that do not constitute assets in the full sense of the word, such as intangible assets. In no case may repairs, spare parts and other maintenance expenses that do not substantially modify the form and conditions of use of the goods be capitalized. Goods with a useful life of less than one year are excluded, which, due to their insignificant nature, 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 CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION For an adequate presentation in the Balance Sheet, the balance of this item should be shown net of the accumulated depreciation of the accounts that make it up. 3 | 120 | | ACCOUNT 120 | IMMOVABLES | | | | DESCRIPTION | In this account is recorded the value of the land of the different immovables of the entity that are destined for the development of its activities. 4 | 1200 | | SUB-ACCOUNT 1200 | LAND | | | | 7 | 1200000 | | SUB-SUBACCOUNT 1200000 | LAND | | | | 7 | 1200010 | | SUB-SUBACCOUNT 1200010 | REVALUATION OF LAND | | | | 7 | 1200020 | | SUB-SUBACCOUNT 1200020 | ACCUMULATED IMPAIRMENT OF LAND | | | | 4 | 1201 | | SUB-ACCOUNT 1201 | BUILDINGS | | | | 7 | 1201000 | | SUB-SUBACCOUNT 1201000 | BUILDINGS | | | | 7 | 1201010 | | SUB-SUBACCOUNT 1201010 | REVALUATION OF BUILDINGS | | | | 7 | 1201020 | | SUB-SUBACCOUNT 1201020 | ACCUMULATED DEPRECIATION OF BUILDINGS | | | | 7 | 1201030 | | SUB-SUBACCOUNT 1201030 | ACCUMULATED IMPAIRMENT OF BUILDINGS | | | | 4 | 1202 | | SUB-ACCOUNT 1202 | INSTALLATIONS | | | | 7 | 1202000 | | SUB-SUBACCOUNT 1202000 | INSTALLATIONS | | | | 7 | 1202010 | | SUB-SUBACCOUNT 1202010 | REVALUATION OF INSTALLATIONS | | | | 7 | 1202020 | | SUB-SUBACCOUNT 1202020 | ACCUMULATED DEPRECIATION OF INSTALLATIONS | | | | 7 | 1202030 | | SUB-SUBACCOUNT 1202030 | ACCUMULATED IMPAIRMENT OF INSTALLATIONS | | | | 4 | 1203 | | SUB-ACCOUNT 1203 | OTHER IMMOVABLES | | | |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION 7 | 1203000 | | SUB-SUBACCOUNT 1203000 | WAREHOUSES | | | | 7 | 1203010 | | SUB-SUBACCOUNT 1203010 | SILOS | | | | 7 | 1203020 | | SUB-SUBACCOUNT 1203020 | ROOMS | | | | 7 | 1203030 | | SUB-SUBACCOUNT 1203030 | REVALUATION OF OTHER IMMOVABLES | | | | 7 | 1203040 | | SUB-SUBACCOUNT 1203040 | ACCUMULATED DEPRECIATION OF OTHER IMMOVABLES | | | | 7 | 1203050 | | SUB-SUBACCOUNT 1203050 | ACCUMULATED IMPAIRMENT OF OTHER IMMOVABLES | | | | CHARGES | For the acquisition cost or fair value of real estate and installations. For revalued values, according to expert appraisal and prior approval of the supervisory body. CREDITS | For the sale of real estate and installations. For the realization of revaluations. For the loss of Impairment of value produced by the amount that exceeds its book value by its recoverable amount. For the accumulated depreciation of buildings, installations and other types of immovables. 3 | 121 | | ACCOUNT 121 | MOVABLES | | | | DESCRIPTION
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION 4 | 1210 | | SUB-ACCOUNT 1210 | VEHICLES | | | | DESCRIPTION | In this account is recorded the vehicles owned by the entity, for the development of its activities, net of accumulated depreciation and impairment. 7 | 1210000 | | SUB-SUBACCOUNT 1210000 | TRANSPORT | | | | 7 | 1210010 | | SUB-SUBACCOUNT 1210010 | CARGO | | | | 7 | 1210020 | | SUB-SUBACCOUNT 1210020 | OTHERS | | | | 7 | 1210030 | | SUB-SUBACCOUNT 1210030 | REVALUATION OF VEHICLES | | | | 7 | 1210040 | | SUB-SUBACCOUNT 1210040 | ACCUMULATED DEPRECIATION OF VEHICLES | | | | 7 | 1210050 | | SUB-SUBACCOUNT 1210050 | ACCUMULATED IMPAIRMENT OF VEHICLES | | | | 4 | 1211 | | SUB-ACCOUNT 1211 | FURNITURE AND EQUIPMENT | | | | DESCRIPTION | In this account are recorded the furniture and equipment, to be used in the operations carried out by the entity; net of accumulated depreciation and impairment for furniture and equipment. 7 | 1211000 | | SUB-SUBACCOUNT 1211000 | OFFICE FURNITURE | | | | 7 | 1211010 | | SUB-SUBACCOUNT 1211010 | WAREHOUSE FURNITURE | | | | 7 | 1211020 | | SUB-SUBACCOUNT 1211020 | COMPUTING EQUIPMENT | | | | 7 | 1211030 | | SUB-SUBACCOUNT 1211030 | OTHER OFFICE EQUIPMENT | | | | 7 | 1211040 | | SUB-SUBACCOUNT 1211040 | COMMUNICATION EQUIPMENT | | | | 7 | 1211050 | | SUB-SUBACCOUNT 1211050 | SECURITY EQUIPMENT | | | | 7 | 1211060 | | SUB-SUBACCOUNT 1211060 | OTHER EQUIPMENT | | | | 7 | 1211070 | | SUB-SUBACCOUNT 1211070 | ACCUMULATED DEPRECIATION OF FURNITURE AND EQUIPMENT | | | | 7 | 1211080 | | SUB-SUBACCOUNT 1211080 | ACCUMULATED 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 CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION 4 | 1212 | | SUB-ACCOUNT 1212 | GOODS TAKEN UNDER FINANCIAL LEASE | | | | DESCRIPTION | In this account is recorded the goods received under financial lease, to be used by the entity in the development of its activities, net of accumulated depreciation and impairment for goods taken under financial lease. 7 | 1212000 | | SUB-SUBACCOUNT 1212000 | IMMOVABLES | | | | 7 | 1212010 | | SUB-SUBACCOUNT 1212010 | OFFICE FURNITURE AND EQUIPMENT | | | | 7 | 1212020 | | SUB-SUBACCOUNT 1212020 | TRANSPORT EQUIPMENT | | | | 7 | 1212030 | | SUB-SUBACCOUNT 1212030 | OTHER GOODS | | | | 7 | 1212040 | | SUB-SUBACCOUNT 1212040 | ACCUMULATED DEPRECIATION OF GOODS TAKEN UNDER FINANCIAL LEASE | | | | 7 | 1212050 | | SUB-SUBACCOUNT 1212050 | ACCUMULATED IMPAIRMENT OF GOODS TAKEN UNDER FINANCIAL LEASE | | | | 4 | 1213 | | SUB-ACCOUNT 1213 | OTHER GOODS FOR DIVERSE USE | | | | DESCRIPTION | In this account is recorded the value of works of art, the library and other goods of the company, net of accumulated depreciation for other goods for diverse use. 7 | 1213000 | | SUB-SUBACCOUNT 1213000 | WORKS OF ART | | | | 7 | 1213010 | | SUB-SUBACCOUNT 1213010 | LIBRARY | | | | 7 | 1213020 | | SUB-SUBACCOUNT 1213020 | OTHER GOODS | | | |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION 7 | 1213030 | | SUB-SUBACCOUNT 1213030 | ACCUMULATED DEPRECIATION OF OTHER GOODS FOR DIVERSE USE | | | | 7 | 1213040 | | SUB-SUBACCOUNT 1213040 | ACCUMULATED IMPAIRMENT OF OTHER GOODS FOR DIVERSE USE | | | | 4 | 1214 | | SUB-ACCOUNT 1214 | INVESTMENT PROPERTIES | | | | DESCRIPTION | In the accounts of this item, properties (land or buildings, or part of a building, or both), maintained (by the owner or by the lessee in a financial lease), must be registered, with the aim of obtaining rents or capital gains or both and not for their use in the production or supply of goods and services, for administrative purposes, nor for their sale in the ordinary course of their 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 they will value the assets by the cost model, that is, valuation at cost minus accumulated depreciation and any accumulated impairment loss. 7 | 1214000 | | SUB-SUBACCOUNT 1214000 | LAND | | | | 7 | 1214010 | | SUB-SUBACCOUNT 1214010 | BUILDINGS | | | | 7 | 1214020 | | SUB-SUBACCOUNT 1214020 | ACCUMULATED DEPRECIATION OF INVESTMENT PROPERTIES | | | | 7 | 1214030 | | SUB-SUBACCOUNT 1214030 | ACCUMULATED IMPAIRMENT OF INVESTMENT PROPERTIES | | | |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION CHARGES | For the acquisition cost of real estate goods. For the accounting cost of goods taken under financial lease. For revalued values, according to expert appraisal and prior approval of the Securities Superintendency. 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 good taken 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 to accounts payable. In the case of impairment reversal, with credit to the income account Reversals of impairment loss on assets. Depreciation will be debited in case of intention to sell due to the reclassification
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION of the asset to which it is affected crediting the account in the corresponding section. CREDITS | For the sale of real estate goods. For the transfer of the amount accounted for of goods taken under financial lease upon conclusion of the contract. For the realization of revaluations. The sub-account corresponding to depreciation is charged by the annual depreciation of the good, except for land, depreciation can be recognized by obsolescence, use, physical wear and tear, or simply by 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 expense account Loss from impairment of Value of assets, as appropriate. It will be credited by monthly recognition, with debit to the corresponding account of the Depreciation expense accounts. For the loss of Impairment of value produced by the amount that exceeds its book value by its recoverable amount. 3 | 122 | | ACCOUNT 122 | IMPROVEMENTS IN PROPERTY PLANT AND EQUIPMENT | | | | DESCRIPTION | In this account is recorded the value of improvements in the entity's properties,
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION which are destined for the development of the company's activities. Improvements will be recorded, those expenditures that significantly prolong the life of the capitalized good and that represent material balances. 4 | 1220 | | SUB-ACCOUNT 1220 | IMPROVEMENTS | | | | 7 | 1220000 | | SUB-SUBACCOUNT 1220000 | ON LAND | | | | 7 | 1220010 | | SUB-SUBACCOUNT 1220010 | ON BUILDINGS | | | | 7 | 1220020 | | SUB-SUBACCOUNT 1220020 | ON INSTALLATIONS | | | | 7 | 1220030 | | SUB-SUBACCOUNT 1220030 | ON VEHICLES | | | | 7 | 1220040 | | SUB-SUBACCOUNT 1220040 | IMPROVEMENTS IN OTHER ASSETS | | | | 7 | 1220050 | | SUB-SUBACCOUNT 1220050 | ACCUMULATED DEPRECIATION OF IMPROVEMENTS | | | | CHARGES | For improvements and capitalizable expenses that represent a greater value of the asset. For the revaluation of goods. For the reduction of accumulated depreciation accounted for when it is taken out of use, there is a write-off or sale. CREDITS | For the cost of withdrawn or transferred goods. For the accounting of accumulated depreciation. 3 | 123 | | ACCOUNT 123 | LONG-TERM FINANCIAL INVESTMENTS | | | | DESCRIPTION | Comprises investments in securities acquired by the entity with a negotiable character, kept until
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION their maturity, or available for sale, with the purpose of obtaining yields. 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 against the gain or loss of the period must be constituted. The yield generated by fixed-income security investments, as soon as they accrue, must be registered in the Receivable Yields account. 4 | 1230 | | SUB-ACCOUNT 1230 | INVESTMENTS HELD FOR TRADING | | | | Those financial assets are included in this category, measured at their 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 CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION Derivatives not designated as hedging instruments for accounting purposes. The classification in this item will be 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 of those classified in this way to take it to another distinct category. CHARGES | For subscription or purchase, with credit, generally, to Cash and cash equivalent accounts. For upward fluctuations in fair value compared to subscription or purchase cost, crediting the results account within the income accounts for the difference between fair value and said cost in amounts, once results are regularized at the end of the period, they will form part of the Restricted Equity account,
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION Investments held for trading. For the amount of accrued but uncollected interest at the close of the different economic periods crediting the Interest and dividends portfolio financial investments account. CREDITS | For downward fluctuations in fair value compared to subscription or purchase cost, debiting the results account within the expense accounts for the difference between fair value and said cost in the For sales, early amortizations or write-offs in the securities portfolio, with debit to Cash and cash equivalent accounts and, in case of gains occurring, crediting the loss debiting the expense account selling price and by which it was accounted for at that time. In the case of foreign currency investments, this account will be debited or credited by the exchange rate between the
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION previous value and the current exchange rate with charge or credit to the accounts of 7 | 1230000 | | SUB-SUBACCOUNT 1230000 | PUBLIC BONDS | | | | 7 | 1230010 | | SUB-SUBACCOUNT 1230010 | BONDS OF PRIVATE FINANCIAL ENTITIES | | | | 7 | 1230020 | | SUB-SUBACCOUNT 1230020 | BONDS OF PRIVATE NON-FINANCIAL ENTITIES | | | | 7 | 1230030 | | SUB-SUBACCOUNT 1230030 | FOREIGN PUBLIC BONDS | | | | 7 | 1230040 | | SUB-SUBACCOUNT 1230040 | FOREIGN PRIVATE BONDS | | | | 7 | 1230050 | | SUB-SUBACCOUNT 1230050 | MARKETABLE SECURITIES | | | | 7 | 1230060 | | SUB-SUBACCOUNT 1230060 | INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES | | | | 7 | 1230070 | | SUB-SUBACCOUNT 1230070 | INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES | | | | 7 | 1230080 | | SUB-SUBACCOUNT 1230080 | OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES | | | | 7 | 1230090 | | SUB-SUBACCOUNT 1230090 | OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES | | | | 7 | 1230100 | | SUB-SUBACCOUNT 1230100 | OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES | | | | 7 | 1230110 | | SUB-SUBACCOUNT 1230110 | SHARES | | | | 7 | 1230120 | | SUB-SUBACCOUNT 1230120 | PORTFOLIO MANAGEMENT INVESTMENTS | | | | 7 | 1230130 | | SUB-SUBACCOUNT 1230130 | INVESTMENTS IN ABSOLVENCY FUNDS | | | |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION 7 | 1230140 | | SUB-SUBACCOUNT 1230140 | ETF'S AND OTHER PARTICIPATIONS | | | | 7 | 1230150 | | SUB-SUBACCOUNT 1230150 | OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES | | | | 7 | 1230160 | | SUB-SUBACCOUNT 1230160 | INVESTMENTS IN INVESTMENT FUNDS | | | | 7 | 1230170 | | SUB-SUBACCOUNT 1230170 | DERIVATIVES | | | | 4 | 1231 | | SUB-ACCOUNT 1231 | INVESTMENTS HELD UNTIL 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 at any subsequent date, both the positive intention and demonstrated financial capacity to keep them until their 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 will be measured by the present value of estimated future flows discounted at the original effective interest rate of the financial asset(s).
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE | TYPE | ELEMENT | ITEM | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C | SC (2) | SSC (2) | DESCRIPTION CHARGES | For the subscription or purchase cost with credit normally to Cash and cash equivalent accounts. For positive adjustments to amortized cost in case the acquisition cost is lower than the face value of the asset or interests are paid at maturity with credit to the Income account Interest and dividends of the financial investments portfolio. For accrued interest with credit to the Income account Interest and dividends financial investments 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 investments portfolio, once accrued interests have been credited. 7 | 1231000 | | SUB-SUBACCOUNT 1231000 | PUBLIC BONDS | | | | 7 | 1231010 | | SUB-SUBACCOUNT 1231010 | BONDS OF PRIVATE FINANCIAL ENTITIES | | | | 7 | 1231020 | | SUB-SUBACCOUNT 1231020 | BONDS OF PRIVATE NON-FINANCIAL ENTITIES | | | | 7 | 1231030 | | SUB-SUBACCOUNT 1231030 | FOREIGN PUBLIC BONDS | | | | 7 | 1231040 | | SUB-SUBACCOUNT 1231040 | FOREIGN PRIVATE BONDS | | | | 7 | 1231050 | | SUB-SUBACCOUNT 1231050 | MARKETABLE SECURITIES | | | |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| 7 | 1231060 | SUB-SUBACCOUNT | 1231060 | CERTIFICATES OF INVESTMENT OF FINANCIAL ENTITIES | ||||
| 7 | 1231070 | SUB-SUBACCOUNT | 1231070 | CERTIFICATES OF INVESTMENT OF NON-FINANCIAL ENTITIES | ||||
| 7 | 1231080 | SUB-SUBACCOUNT | 1231080 | OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES | ||||
| 7 | 1231090 | SUB-SUBACCOUNT | 1231090 | OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES | ||||
| 7 | 1231100 | SUB-SUBACCOUNT | 1231100 | OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES | ||||
| 7 | 1231110 | SUB-SUBACCOUNT | 1231110 | INVESTMENTS IN SECURITIZATION FUNDS | ||||
| 7 | 1231120 | SUB-SUBACCOUNT | 1231120 | ETF'S AND OTHER PARTICIPATIONS | ||||
| 7 | 1231130 | SUB-SUBACCOUNT | 1231130 | OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES | ||||
| 7 | 1231140 | SUB-SUBACCOUNT | 1231140 | INVESTMENTS IN INVESTMENT FUNDS | ||||
| 7 | 1231150 | SUB-SUBACCOUNT | 1231150 | DERIVATIVES | ||||
| 4 | 1232 | SUB-ACCOUNT | 1232 | INVESTMENTS AVAILABLE FOR SALE | DESCRIPTION |
In this category, 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 d) financial assets measured at fair value through profit or loss, will be included. In short, it is the default investment category. (2)
| 7 | 1232000 | SUB-SUBACCOUNT | 1232000 | PUBLIC BONDS | |
|---|---|---|---|---|---|
| 7 | 1232010 | SUB-SUBACCOUNT | 1232010 | BONDS OF PRIVATE NON-FINANCIAL ENTITIES | |
| 7 | 1232020 | SUB-SUBACCOUNT | 1232020 | BONDS OF PRIVATE NON-FINANCIAL ENTITIES | |
| 7 | 1232030 | SUB-SUBACCOUNT | 1232030 | FOREIGN PUBLIC BONDS | |
| 7 | 1232040 | SUB-SUBACCOUNT | 1232040 | FOREIGN PRIVATE BONDS | |
| 7 | 1232050 | SUB-SUBACCOUNT | 1232050 | COMMERCIAL PAPER | |
| 7 | 1232060 | SUB-SUBACCOUNT | 1232060 | CERTIFICATES OF INVESTMENT OF FINANCIAL ENTITIES | |
| 7 | 1232070 | SUB-SUBACCOUNT | 1232070 | CERTIFICATES OF INVESTMENT OF NON-FINANCIAL ENTITIES | |
| 7 | 1232080 | SUB-SUBACCOUNT | 1232080 | OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES | |
| 7 | 1232090 | SUB-SUBACCOUNT | 1232090 | OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES | |
| 7 | 1232100 | SUB-SUBACCOUNT | 1232100 | OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES | |
| 7 | 1232110 | SUB-SUBACCOUNT | 1232110 | SHARES | |
| 7 | 1232120 | SUB-SUBACCOUNT | 1232120 | INVESTMENTS IN PORTFOLIO MANAGEMENT | |
| 7 | 1232130 | SUB-SUBACCOUNT | 1232130 | INVESTMENTS IN SECURITIZATION FUNDS | |
| 7 | 1232140 | SUB-SUBACCOUNT | 1232140 | ETF'S AND OTHER PARTICIPATIONS | |
| 7 | 1232150 | SUB-SUBACCOUNT | 1232150 | OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES | |
| 7 | 1232160 | SUB-SUBACCOUNT | 1232160 | INVESTMENTS IN INVESTMENT FUNDS | |
| 7 | 1232170 | SUB-SUBACCOUNT | 1232170 | DERIVATIVES | |
| 4 | 1233 | SUB-ACCOUNT | 1233 | (ESTIMATE FOR VALUATION OF LONG-TERM FINANCIAL INVESTMENTS) | DESCRIPTION |
This 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 creditor and is presented decreasing the rubric to which it belongs.
DEBITS
For the cost of securities plus charges related to their acquisition.
For internal transfers of titles.
For the increase in the fair value of titles.
For securities that are guaranteeing repurchase agreements.
For the imposition of titles pledged as collateral.
For the balance of accumulated provisions constituted on the date of sale.
CREDITS
For the selling price of investments in securities.
For internal transfers of titles.
For the release of titles pledged as collateral.
For the constitution of the provision determined by the reduction of cost to fair value.
| 7 | 1233000 | SUB-SUBACCOUNT | 1233000 | INVESTMENTS KEPT FOR TRADING |
|---|---|---|---|---|
| 7 | 1233010 | SUB-SUBACCOUNT | 1233010 | INVESTMENTS AVAILABLE FOR SALE |
| 3 | 124 | ACCOUNT | 124 | LONG-TERM RECEIVABLES FROM CLIENTS |
DESCRIPTION
It comprises various rights that are directly related to the activity of the Warehouse Operators. It includes accounts and documents receivable from clients and others, etc., for own operations. It includes the corresponding accounts to record items resulting from doubtful collectability. All the above accounts with a maturity greater than one year.
| 4 | 1240 | SUB-ACCOUNT | 1240 | STORAGE |
|---|---|---|---|---|
| 7 | 1240000 | SUB-SUBACCOUNT | 1240000 | OWN WAREHOUSE |
| 7 | 1240010 | SUB-SUBACCOUNT | 1240010 | FISCAL WAREHOUSE |
| 7 | 1240020 | SUB-SUBACCOUNT | 1240020 | LICENSED WAREHOUSE |
| 7 | 1240030 | SUB-SUBACCOUNT | 1240030 | CONSOLIDATED AND DECONSOLIDATED WAREHOUSE |
| 4 | 1241 | SUB-ACCOUNT | 1241 | ADVANCES |
| 7 | 1241000 | SUB-SUBACCOUNT | 1241000 | OWN WAREHOUSE |
| 7 | 1241010 | SUB-SUBACCOUNT | 1241010 | FISCAL WAREHOUSE |
| 7 | 1241020 | SUB-SUBACCOUNT | 1241020 | LICENSED WAREHOUSE |
| 7 | 1241030 | SUB-SUBACCOUNT | 1241030 | CONSOLIDATED AND DECONSOLIDATED WAREHOUSE |
| 4 | 1242 | SUB-ACCOUNT | 1242 | COMMISSIONS |
| 7 | 1242000 | SUB-SUBACCOUNT | 1242000 | OWN WAREHOUSE |
| 7 | 1242010 | SUB-SUBACCOUNT | 1242010 | FISCAL WAREHOUSE |
| 7 | 1242020 | SUB-SUBACCOUNT | 1242020 | LICENSED WAREHOUSE |
| 7 | 1242030 | SUB-SUBACCOUNT | 1242030 | CONSOLIDATED AND DECONSOLIDATED WAREHOUSE |
| 4 | 1243 | SUB-ACCOUNT | 1243 | INSURANCE |
| 7 | 1243000 | SUB-SUBACCOUNT | 1243000 | OWN WAREHOUSE |
| 7 | 1243010 | SUB-SUBACCOUNT | 1243010 | FISCAL WAREHOUSE |
| 7 | 1243020 | SUB-SUBACCOUNT | 1243020 | LICENSED WAREHOUSE |
| 7 | 1243030 | SUB-SUBACCOUNT | 1243030 | CONSOLIDATED AND DECONSOLIDATED WAREHOUSE |
| 4 | 1244 | SUB-ACCOUNT | 1244 | CUSTOMS PROCEDURES |
| 7 | 1244000 | SUB-SUBACCOUNT | 1244000 | OWN WAREHOUSE |
| 7 | 1244010 | SUB-SUBACCOUNT | 1244010 | FISCAL WAREHOUSE |
| 7 | 1244020 | SUB-SUBACCOUNT | 1244020 | CONSOLIDATED AND DECONSOLIDATED WAREHOUSE |
| 4 | 1245 | SUB-ACCOUNT | 1245 | FREIGHT |
| 7 | 1245000 | SUB-SUBACCOUNT | 1245000 | OWN WAREHOUSE |
| 7 | 1245010 | SUB-SUBACCOUNT | 1245010 | FISCAL WAREHOUSE |
| 7 | 1245020 | SUB-SUBACCOUNT | 1245020 | LICENSED WAREHOUSE |
| 7 | 1245030 | SUB-SUBACCOUNT | 1245030 | CONSOLIDATED AND DECONSOLIDATED WAREHOUSE |
| 4 | 1246 | SUB-ACCOUNT | 1246 | OTHER RECEIVABLE ACCOUNTS |
| 7 | 1246000 | SUB-SUBACCOUNT | 1246000 | INTEREST PAID IN ADVANCE |
| 7 | 1246010 | SUB-SUBACCOUNT | 1246010 | ADVANCES |
| 7 | 1246020 | SUB-SUBACCOUNT | 1246020 | CLAIMED INDEMNIFICATIONS FOR ACCIDENTS |
| 7 | 1246030 | SUB-SUBACCOUNT | 1246030 | CASH SHORTAGES |
| 7 | 1246040 | SUB-SUBACCOUNT | 1246040 | OTHER RECEIVABLE ACCOUNTS |
| 4 | 1247 | SUB-ACCOUNT | 1247 | ESTIMATE FOR UNCOLLECTIBLE ACCOUNTS |
| 7 | 1247000 | SUB-SUBACCOUNT | 1247000 | STORAGE |
| 7 | 1247010 | SUB-SUBACCOUNT | 1247010 | ADVANCES |
| 7 | 1247020 | SUB-SUBACCOUNT | 1247020 | COMMISSIONS |
| 7 | 1247030 | SUB-SUBACCOUNT | 1247030 | INSURANCE |
| 7 | 1247040 | SUB-SUBACCOUNT | 1247040 | CUSTOMS PROCEDURES |
| 7 | 1247050 | SUB-SUBACCOUNT | 1247050 | FREIGHT |
| 7 | 1247060 | SUB-SUBACCOUNT | 1247060 | OTHER RECEIVABLE ACCOUNTS |
DEBITS For the rights generated by own operations to clients.
For loans granted to third parties.
For payments made in excess and/or on behalf of third parties.
For the partial or total collection of accounts for which provisions for uncollectibility risk have been constituted. For the reversal of provisions that result excessive or improper.
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 qualified as uncollectible.
| 3 | 125 | ACCOUNT | 125 | LONG-TERM RELATED RECEIVABLES |
DESCRIPTION
In this account, the entity's rights are recorded, which the entity will soon collect from companies, employees, shareholders and others with whom it is related whose maturity term is greater than one year.
| 4 | 1250 | SUB-ACCOUNT | 1250 | ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES |
|---|---|---|---|---|
| 7 | 1250000 | SUB-SUBACCOUNT | 1250000 | LOANS |
| 7 | 1250010 | SUB-SUBACCOUNT | 1250010 | OTHERS |
| 4 | 1251 | SUB-ACCOUNT | 1251 | ACCOUNTS AND DOCUMENTS RECEIVABLE FROM SHAREHOLDERS AND DIRECTORS |
| 7 | 1251000 | SUB-SUBACCOUNT | 1251000 | LOANS TO DIRECTORS |
| 7 | 1251010 | SUB-SUBACCOUNT | 1251010 | LOANS TO SHAREHOLDERS |
| 7 | 1251020 | SUB-SUBACCOUNT | 1251020 | OTHERS |
| 4 | 1252 | SUB-ACCOUNT | 1252 | ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES |
| 7 | 1252000 | SUB-SUBACCOUNT | 1252000 | LOANS |
| 7 | 1252010 | SUB-SUBACCOUNT | 1252010 | OTHERS |
| 4 | 1253 | SUB-ACCOUNT | 1253 | ESTIMATE FOR UNCOLLECTIBLE ACCOUNTS |
| 7 | 1253000 | SUB-SUBACCOUNT | 1253000 | ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES |
| 7 | 1253010 | SUB-SUBACCOUNT | 1253010 | ACCOUNTS AND DOCUMENTS RECEIVABLE FROM SHAREHOLDERS |
| 7 | 1253020 | SUB-SUBACCOUNT | 1253020 | ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES |
DEBITS For the entity's rights with related parties.
For the transfer of related accounts and documents receivable considered doubtful collectability.
CREDITS For the 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 qualified as uncollectible
| 3 | 126 | ACCOUNT | 126 | INTANGIBLE ASSETS |
DESCRIPTION
It is an identifiable asset, non-monetary in nature and without physical appearance, that is owned to be used in the production supply of goods and services, to be leased to third parties or for functions related to administration. Those are identifiable, without physical substance, used for the provision of storage services or for administrative purposes, which will generate future economic benefits controlled by the entity.
| 4 | 1260 | SUB-ACCOUNT | 1260 | LICENSES AND CONCESSIONS |
|---|---|---|---|---|
| 7 | 1260000 | SUB-SUBACCOUNT | 1260000 | LICENSES AND CONCESSIONS |
| 7 | 1260010 | SUB-SUBACCOUNT | 1260010 | ACCUMULATED AMORTIZATION OF LICENSES AND CONCESSIONS |
| 7 | 1260020 | SUB-SUBACCOUNT | 1260020 | ACCUMULATED IMPAIRMENT OF LICENSES AND CONCESSIONS |
| 4 | 1261 | SUB-ACCOUNT | 1261 | COMPUTER PROGRAMS |
| 7 | 1261000 | SUB-SUBACCOUNT | 1261000 | COMPUTER PROGRAMS |
| 7 | 1261010 | SUB-SUBACCOUNT | 1261010 | ACCUMULATED AMORTIZATION OF COMPUTER PROGRAMS |
| 7 | 1261020 | SUB-SUBACCOUNT | 1261020 | ACCUMULATED IMPAIRMENT OF COMPUTER PROGRAMS |
| 4 | 1262 | SUB-ACCOUNT | 1262 | FRANCHISES |
| 7 | 1262000 | SUB-SUBACCOUNT | 1262000 | FRANCHISES |
| 7 | 1262010 | SUB-SUBACCOUNT | 1262010 | ACCUMULATED AMORTIZATION OF FRANCHISES |
| 7 | 1262020 | SUB-SUBACCOUNT | 1262020 | ACCUMULATED IMPAIRMENT OF FRANCHISES |
| 4 | 1263 | SUB-ACCOUNT | 1263 | WEBSITES |
| 7 | 1263000 | SUB-SUBACCOUNT | 1263000 | WEBSITES |
| 7 | 1263010 | SUB-SUBACCOUNT | 1263010 | ACCUMULATED AMORTIZATION OF WEBSITES |
| 7 | 1263020 | SUB-SUBACCOUNT | 1263020 | ACCUMULATED IMPAIRMENT OF WEBSITES |
| 4 | 1264 | SUB-ACCOUNT | 1264 | OTHER INTANGIBLES |
| 7 | 1264000 | SUB-SUBACCOUNT | 1264000 | OTHER INTANGIBLES |
| 7 | 1264010 | SUB-SUBACCOUNT | 1264010 | ACCUMULATED AMORTIZATION OF OTHER INTANGIBLES |
| 7 | 1264020 | SUB-SUBACCOUNT | 1264020 | ACCUMULATED IMPAIRMENT OF OTHER INTANGIBLES |
DEBITS For the accounting 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 when an asset that was affected by impairment previously is written off.
CREDITS When it is written off due to sale, or abandonment of the same.
For the accounting 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.
| 3 | 127 | ACCOUNT | 127 | CONSTRUCTION WORKS IN PROCESS |
DESCRIPTION
In this account, Works in progress on property owned by the entity are registered. The goods included in this account are not depreciated.
| 4 | 1270 | SUB-ACCOUNT | 1270 | CONSTRUCTION WORKS IN PROCESS |
|---|---|---|---|---|
| 7 | 1270000 | SUB-SUBACCOUNT | 1270000 | CONSTRUCTION WORKS IN PROCESS |
DEBITS For construction, conditioning or equipment costs.
CREDITS
For the transfer to the corresponding accounts by the value accounted for upon completion of the works.
| 3 | 128 | ACCOUNT | 128 | LONG-TERM ASSETS HELD FOR SALE |
DESCRIPTION
This rubric will be integrated by long-term assets reclassified to this category, because management has decided to recover them through a sales operation rather than by 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.
| 4 | 1280 | SUB-ACCOUNT | 1280 | LONG-TERM ASSETS HELD FOR SALE |
|---|---|---|---|---|
| 7 | 1280000 | SUB-SUBACCOUNT | 1280000 | INVESTMENTS IN SUBSIDIARIES |
| 7 | 1280010 | SUB-SUBACCOUNT | 1280010 | INVESTMENTS IN ASSOCIATES |
| 7 | 1280020 | SUB-SUBACCOUNT | 1280020 | INVESTMENTS IN JOINT VENTURES |
| 7 | 1280030 | SUB-SUBACCOUNT | 1280030 | ASSETS IN DISCONTINUATION |
| 7 | 1280040 | SUB-SUBACCOUNT | 1280040 | PROPERTY, PLANT AND EQUIPMENT |
| 7 | 1280050 | SUB-SUBACCOUNT | 1280050 | INTANGIBLE ASSETS |
| 7 | 1280060 | SUB-SUBACCOUNT | 1280060 | ASSETS RECEIVED IN FINANCIAL LEASING |
| 7 | 1280070 | SUB-SUBACCOUNT | 1280070 | GOODS RECEIVED IN PAYMENT OR ADJUDICATED |
DEBITS
At the moment of their reclassification as an asset of this category or of their acquisition, with credit to the corresponding asset accounts by their net book value (book value minus accumulated depreciation) from where they come from, normally respectively when they are acquired or enter the entity with this purpose. For increases in fair value over the value accounted for at the time of their transfer or acquisition crediting the Equity account. It will be debited if necessary for the recognition of accrued and uncollected income within the exercise crediting the Income account. It will be debited for the reversal of impairment crediting account 5121000.
CREDITS It will be credited for decreases in fair value over the value accounted for at the time of their transfer or acquisition debiting the. It will be credited for its impairment debiting the expense account. They will be credited for the alienations, with debit to Cash and cash equivalent accounts or receivable accounts and, in case of producing gain or loss, to income accounts respectively, writing off the account by the amount it was constituted in case of adjustments by revaluation. 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.
| 1 | 2 | ELEMENT | 2 | LIABILITY |
DESCRIPTION
It groups the accounts that represent obligations contracted by the entity for normal business operations derived from debts from credits obtained and expenses incurred in the exploitation of the business, as well as obligations with the State, with personnel and various provisions. It comprises claims with financial institutions of the country and abroad, accounts and documents payable for own operations and on behalf of third parties, obligations with workers, obligations for taxes and contributions, claims with suppliers; and, provisions for labor obligations, other provisions and deferred gains.
| 2 | 21 | RUBRIC | 21 | CURRENT LIABILITY |
DESCRIPTION
It represents the obligations borne by the company, whose maturity is less than one year.
| 3 | 210 | ACCOUNT | 210 | LOANS AND OVERDRAFTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS |
DESCRIPTION
It comprises financing obtained, such as debts arising from short-term financings, contracted with local banking and financial institutions, and abroad, under the modality of direct credits and lines of credit.
| 4 | 2100 | SUB-ACCOUNT | 2100 | OVERDRAFTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS |
|---|---|---|---|---|
| 7 | 2100000 | SUB-SUBACCOUNT | 2100000 | OVERDRAFTS OF BANKS AND OTHER FINANCIAL INSTITUTIONS, M.L. |
| 7 | 2100010 | SUB-SUBACCOUNT | 2100010 | OVERDRAFTS OF BANKS AND OTHER FINANCIAL INSTITUTIONS, M.E. |
| 4 | 2101 | SUB-ACCOUNT | 2101 | LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS |
| 7 | 2101000 | SUB-SUBACCOUNT | 2101000 | LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, M.L. |
| 7 | 2101010 | SUB-SUBACCOUNT | 2101010 | LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, M.E. |
DEBITS For the amortizations and cancellation of obligations from credits received. For the cancellation of overdrafts. For notes of credit received.
CREDITS For the amounts of financings and credits contracted.
For overdrafts in current accounts that the entity maintains in banks.
For notes of charge received.
| 3 | 211 | ACCOUNT | 211 | CURRENT PORTION OF LONG-TERM LIABILITIES |
DESCRIPTION
It represents the amount to be paid out by the expiration in the current exercise of long-term obligations.
| 4 | 2110 | SUB-ACCOUNT | 2110 | OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS |
|---|---|---|---|---|
| 7 | 2110000 | SUB-SUBACCOUNT | 2110000 | LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, M.L. |
| 7 | 2110010 | SUB-SUBACCOUNT | 2110010 | LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, M.E. |
| 4 | 2111 | SUB-ACCOUNT | 2111 | LOANS WITH BANKS AND FINANCIAL INSTITUTIONS FROM ABROAD |
| 7 | 2111000 | SUB-SUBACCOUNT | 2111000 | LOANS FROM BANKS AND FINANCIAL INSTITUTIONS, M.E. |
| 4 | 2112 | SUB-ACCOUNT | 2112 | OBLIGATIONS WITH OTHER INSTITUTIONS OF THE COUNTRY |
| 7 | 2112000 | SUB-SUBACCOUNT | 2112000 | OBLIGATIONS WITH OTHER INSTITUTIONS OF THE COUNTRY |
| 4 | 2113 | SUB-ACCOUNT | 2113 | OBLIGATIONS WITH OTHER INSTITUTIONS FROM ABROAD |
| 7 | 2113000 | SUB-SUBACCOUNT | 2113000 | OBLIGATIONS WITH OTHER INSTITUTIONS FROM ABROAD |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION DEBITS For amortizations and cancellation of obligations from credits received. For cancellation of overdrafts. For notes of credit received. CREDITS For amounts of financing and credits contracted whose maturity will occur in the current exercise. 3 212 ACCOUNT 212 PLACEMENT OF ISSUANCES DESCRIPTION Corresponds to the issuance of securities, as a source of financing for Warehouse operators. 4 2120 SUB-ACCOUNT 2120 PLACEMENT OF ISSUANCES 7 2120000 SUB-SUBACCOUNT 2120000 SECURITIES (2) DEBITS For partial or total payments made to security issuances. CREDITS For the issuance of securities. 3 213 ACCOUNT 213 ACCOUNTS PAYABLE DESCRIPTION The account will record the entity's obligations with its personnel, salaries, vacations, fees and commissions. 4 2130 SUB-ACCOUNT 2130 PROVISIONS FOR PAYMENT FROM EMPLOYEES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 2130000 SUB-SUBACCOUNT 2130000 SALARIES PAYABLE 7 2130010 SUB-SUBACCOUNT 2130010 VACATIONS PAYABLE 7 2130020 SUB-SUBACCOUNT 2130020 OTHER OBLIGATIONS WITH EMPLOYEES PAYABLE 4 2131 SUB-ACCOUNT 2131 RETENTIONS FOR PAYMENT 7 2131000 SUB-SUBACCOUNT 2131000 ISSS-FSV 7 2131010 SUB-SUBACCOUNT 2131010 PENSION FUND ADMINISTRATORS (AFP) 7 2131020 SUB-SUBACCOUNT 2131020 OTHER RETENTIONS ON EMPLOYEES 4 2132 SUB-ACCOUNT 2132 TAXES WITHHELD 7 2132000 SUB-SUBACCOUNT 2132000 INCOME TAX WITHHELD FROM EMPLOYEES 7 2132010 SUB-SUBACCOUNT 2132010 INCOME TAX WITHHELD FOR PROFESSIONAL SERVICES 7 2132020 SUB-SUBACCOUNT 2132020 INCOME TAX WITHHELD FROM CLIENTS 7 2132030 SUB-SUBACCOUNT 2132030 INCOME TAX WITHHELD FROM THIRD PARTIES 7 2132040 SUB-SUBACCOUNT 2132040 MUNICIPAL TAXES WITHHELD FROM EMPLOYEES 7 2132050 SUB-SUBACCOUNT 2132050 VAT, WITHHELD FROM THIRD PARTIES 7 2132060 SUB-SUBACCOUNT 2132060 VAT COLLECTED TO PAY 7 2132070 SUB-SUBACCOUNT 2132070 OTHER WITHHELD TAXES 4 2133 SUB-ACCOUNT 2133 ACCOUNTS PAYABLE FOR SERVICES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 2133000 SUB-SUBACCOUNT 2133000 SERVICES PAYABLE FOR COMMUNICATION AND TELEPHONE 7 2133010 SUB-SUBACCOUNT 2133010 SERVICES PAYABLE FOR ENERGY AND WATER 7 2133020 SUB-SUBACCOUNT 2133020 PROFESSIONAL SERVICES PAYABLE 7 2133030 SUB-SUBACCOUNT 2133030 RENTS PAYABLE 7 2133040 SUB-SUBACCOUNT 2133040 INSURANCE PAYABLE 7 2133050 SUB-SUBACCOUNT 2133050 OTHER SERVICES PAYABLE 4 2134 SUB-ACCOUNT 2134 PROVISIONS FOR PAYMENT 7 2134000 SUB-SUBACCOUNT 2134000 PROVISION FOR INTEREST PAYABLE ON BANK LOANS 7 2134010 SUB-SUBACCOUNT 2134010 ISSS EMPLOYER CONTRIBUTION 7 2134020 SUB-SUBACCOUNT 2134020 EMPLOYER CONTRIBUTION PENSION FUND ADMINISTRATOR (AFP) 7 2134030 SUB-SUBACCOUNT 2134030 PROVISION FOR COST OF REPORTS 7 2134040 SUB-SUBACCOUNT 2134040 AUDIT COST 7 2134050 SUB-SUBACCOUNT 2134050 MEMBERSHIP FEES 7 2134060 SUB-SUBACCOUNT 2134060 OTHER ACCOUNTS PAYABLE 4 2135 SUB-ACCOUNT 2135 VARIOUS CREDITORS 7 2135000 SUB-SUBACCOUNT 2135000 VARIOUS CREDITORS 7 2135010 SUB-SUBACCOUNT 2135010 CASH OVERAGES DEBITS For payment of salaries payable. For payments of rents and services. For cash overages.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION For payments of obligations with Treasury, for withheld taxes. CREDITS For rents and services payable. For cash overages. For income tax, VAT or municipalities withheld from employees, clients, and third parties. 3 214 ACCOUNT 214 ACCOUNTS PAYABLE RELATED DESCRIPTION Represents the set of obligations, that the Warehouse operator has with shareholders, directors and companies related 4 2140 SUB-ACCOUNT 2140 ACCOUNTS PAYABLE TO DIRECTORS 7 2140000 SUB-SUBACCOUNT 2140000 LOANS 7 2140010 SUB-SUBACCOUNT 2140010 OTHER ACCOUNTS PAYABLE TO DIRECTORS 4 2141 SUB-ACCOUNT 2141 ACCOUNTS PAYABLE TO SHAREHOLDERS 7 2141000 SUB-SUBACCOUNT 2141000 LOANS 7 2141010 SUB-SUBACCOUNT 2141010 OTHER ACCOUNTS PAYABLE TO SHAREHOLDERS 4 2142 SUB-ACCOUNT 2142 ACCOUNTS PAYABLE TO COMPANIES RELATED 7 2142000 SUB-SUBACCOUNT 2142000 LOANS 7 2142010 SUB-SUBACCOUNT 2142010 OTHER ACCOUNTS PAYABLE TO RELATED COMPANIES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION DEBITS For payments of rents and services, to companies or related persons. CREDITS For rents and services payable, to companies or related persons. For obligations with related parties. 3 215 ACCOUNT 215 TAXES PAYABLE DESCRIPTION This item represents the obligations of immediate enforceability arising from taxes, contributions and other taxes in favor of State institutions and others charged to the entity as responsible for taxes. 4 2150 SUB-ACCOUNT 2150 MUNICIPAL TAXES 7 2150000 SUB-SUBACCOUNT 2150000 MUNICIPAL TAXES 4 2151 SUB-ACCOUNT 2151 INCOME TAX 7 2151000 SUB-SUBACCOUNT 2151000 INCOME TAX 4 2152 SUB-ACCOUNT 2152 VAT PAYABLE 7 2152000 SUB-SUBACCOUNT 2152000 VAT FISCAL DEBIT 7 2152010 SUB-SUBACCOUNT 2152010 VAT PAYABLE 4 2153 SUB-ACCOUNT 2153 OTHER TAXES 7 2153000 SUB-SUBACCOUNT 2153000 OTHER TAXES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION DEBITS For payment of TAXES and contributions on own account. CREDITS For TAXES and contributions on OWN account payable. 3 216 ACCOUNT 216 DIVIDENDS PAYABLE DESCRIPTION Represents profits pending distribution to shareholders, approved by General Meeting of Shareholders. 4 2160 SUB-ACCOUNT 2160 DIVIDENDS PAYABLE 7 2160000 SUB-SUBACCOUNT 2160000 DIVIDENDS PAYABLE DEBITS For payment in cash and/or check of the dividends to the shareholder. CREDITS For the decree of distribution of profits, that the general assembly of shareholders formulates. 3 217 ACCOUNT 217 NEGOTIABLE FINANCIAL LIABILITIES DESCRIPTION Financial liabilities included in this category, measured at their fair value with effect on results, which 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) The derivatives not designated as c hedge accounting instruments. The classification in this item is subject to the ease of obtaining prices for these liabilities within an active market or to the existence of valuation methodology developed by an authorized body, which may be adequate to assign a fair value to such liabilities. DEBITS For downward fluctuations in fair value with respect to subscription or purchase cost, crediting the results account within the income accounts by the difference between fair value and said cost in fair value of financial assets and liabilities CREDITS For subscription, with debit, For upward fluctuations in fair value with respect to subscription or purchase cost, debiting the results account within the expense accounts by the difference between the fair value and said cost of the
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION devaluation For sales, early amortizations or write-off in the securities portfolio, gains arising, crediting the financial investments (and cancellation losses debiting the expense account sale price and by which it appeared accounted at that time. In the case of foreign currency investments, this account will be debited or credited by the exchange rate between the previous value and the current exchange rate with charge or credit to the accounts of results in expense Exchange Difference, in case of loss or credit to the account of gain. 4 2170 SUB-ACCOUNT 2170 FINANCIAL LIABILITIES NEGOTIABLE DESCRIPTION Financial liabilities included in this category, measured at their fair
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION value with effect on results, which 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 gains in the short term; c) The derivatives not designated as instruments of accounting hedge.
DEBITS
For downward fluctuations in fair value with respect to subscription or purchase cost, crediting the results account within the income accounts by the difference between fair value and said cost in in the fair value of financial assets and liabilities CREDITS For subscription, with debit, For upward fluctuations in fair value with respect to subscription or purchase cost, debiting the results account within the expense accounts by the difference between the fair value and said cost of the
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION devaluation of Assets and Liabilities For sales, early amortizations or write-off in the securities portfolio, gains arising, crediting the financial investments (and cancellation losses debiting the expense account sale price and by which it appeared accounted at that time. In the case of foreign currency investments, this account will be debited or credited by the exchange rate between the previous value and the current exchange rate with charge or credit to the accounts of results in expense Exchange Difference, in case of loss or credit to the account of gain. 7 2170000 SUB-SUBACCOUNT 2170000 NEGOTIABLE FINANCIAL LIABILITIES (2) 3 218 ACCOUNT 218 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECT ON RESULTS DESCRIPTION This item incorporates the value of the items of financial liabilities classified since initial recognition at fair value with effect on
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION results. The classification in this item is subject to the ease of obtaining prices for these liabilities within an active market or to the existence of valuation methodology developed by an authorized body, 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 issued nor will it remove any of the classified in this way to take it to another different category. 4 2180 SUB-ACCOUNT 2180 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECTS ON THE RESULTS DEBITS For downward fluctuations in fair value with respect to subscription or purchase cost, crediting the results account within the income accounts by the difference between fair value and said cost in fair value of financial assets and liabilities
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION CREDITS For subscription, with debit, 7 2180000 SUB-SUBACCOUNT 2180000 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECTS ON RESULTS (2) 3 219 ACCOUNT 219 HEDGE DERIVATIVE FINANCIAL INSTRUMENTS DESCRIPTION Within this grouping, the hedge derivative financial instruments designated as hedges of specifically identified risks that have impact on the profit and loss account as a consequence of variations in fair value or in the cash flow of one or several concrete elements or in a net investment in foreign currency, called covered items. These accounts will be affected when product of adjustments in fair value they adopt a creditor nature. If fair value hedge meets the criteria to be considered as such, it will be accounted as follows: a) The gain or loss originated by remeasurement of the hedging instrument will be recognized in the results at the moment it is established. b) The gain or loss that originates on the covered item that
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION is attributable to the covered risk adjusts the registered value of the covered item and will be recognized in the results at the moment it is established. The recognition of loss or gain attributable to the covered risk in the result of the exercise also applies if the covered item is an asset available for sale. 4 2190 SUB-ACCOUNT 2190 HEDGE DERIVATIVES (2) 7 2190000 SUB-SUBACCOUNT 2190000 FAIR VALUE HEDGE 7 2190010 SUB-SUBACCOUNT 2190010 CASH FLOW HEDGE 7 2190020 SUB-SUBACCOUNT 2190020 NET INVESTMENT HEDGE IN FOREIGN CURRENCY DEBITS It will be debited for downward fluctuations in fair value with respect to initial or previously measured, crediting the results account within the income accounts with the difference between previous measurement and the actual fair value, in the account of downward fluctuation. These amounts, once results are regularized at the end of the exercise, will become part of the
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION are not collected by the net balance of this account, and the expense account Provision for investments and liabilities held for trading. It will be debited for sales, or write-off in the securities portfolio, with credit to the Treasury accounts and, in case of gains arising, crediting the fair value of assets and liabilities debiting the expense account "Provision the difference between the sale price and by which it appeared accounted at that time. It will be debited for downward fluctuations in fair value with respect to initial or previously measured, crediting the difference between the previous measurement and the actual fair value, in the following accounts: hedge fair value of assets and liabilities hedge. These amounts, once results are regularized at the end of the exercise, will become part of the account of
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION erved for net balance of this account and the account of For sales, or write-off in the portfolio of values, with credit to the accounts of Treasury and, in case of producing gains, crediting the account of be it effective or not, and, in case of losses debiting the Equity account ineffective, always by the difference between the sale price and by which it appeared accounted at that time. CREDITS It will be credited for upward fluctuations in fair value with respect to initial or previously measured, debiting the results account within the expense accounts with the difference between fair value and said previous measurement, in the expense account
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION For upward fluctuations in fair value with respect to initial or the previously measured, debiting the difference between fair value and said previous measurement, in the following the hedge; of Liability Hedge of Net Investment in Foreign Currency. 2 22 ITEM 22 NON-CURRENT LIABILITY DESCRIPTION Represents the set of obligations, at charge of the Warehouse operator whose maturity occurs at more than one year maturity 3 220 ACCOUNT 220 LONG-TERM BANK LOANS DESCRIPTION Comprises financing obtained, as debts from long-term financings, contracted with banking institutions, local and foreign, under the modality of direct credits and lines of credit. 4 2200 SUB-ACCOUNT 2200 OBLIGATIONS WITH BANKS AND OTHER LOCAL FINANCIAL INSTITUTIONS 7 2200000 SUB-SUBACCOUNT 2200000 DEBTORS FOR LOANS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 2200010 SUB-SUBACCOUNT 2200010 OTHER LONG-TERM OBLIGATIONS 4 2201 SUB-ACCOUNT 2201 OBLIGATIONS WITH BANKS AND FOREIGN FINANCIAL 7 2201000 SUB-SUBACCOUNT 2201000 DEBTORS FOR LOANS 7 2201010 SUB-SUBACCOUNT 2201010 OTHER LONG-TERM OBLIGATIONS DEBITS For annual transfer, of current maturity of obligations to current liability. For loan adjustments. CREDITS For taking out loans or other obligations for a period greater than one year. 3 221 ACCOUNT 221 LONG-TERM OBLIGATIONS WITH RELATED COMPANIES DESCRIPTION This account records the obligations long-term with related companies, under the forms referred to in the description of the item. 4 2210 SUB-ACCOUNT 2210 OBLIGATIONS WITH RELATED COMPANIES AT LONG TERM 7 2210000 SUB-SUBACCOUNT 2210000 LONG-TERM LOANS 7 2210010 SUB-SUBACCOUNT 2210010 OTHER LONG-TERM OBLIGATIONS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT ITEM ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION DEBITS For annual transfer, of current maturity of obligations to current liability. For loan adjustments. CREDITS For taking out loans or other obligations for a period greater than one year with related companies. 3 222 ACCOUNT 222 DEFERRED INCOME TAX DESCRIPTION Represents temporary differences between the tax imposed in accordance with the Income Tax Law and the profit determined in accordance with International Financial Reporting Standards. 4 2220 SUB-ACCOUNT 2220 DEFERRED INCOME TAX (3) 7 2220000 SUB-SUBACCOUNT 2220000 DEFERRED INCOME TAX (3) DEBITS For elimination of temporary differences between paid tax and accounting tax. CREDITS For creation of temporary differences between paid tax and accounting tax. 3 223 ACCOUNT 223 DEFERRED INCOME
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|---|---
| | | | | | | | | | | | | In this account, income that has been collected by the entity but not yet earned is registered.
4 | 2230 | SUB-ACCOUNT | 2230 | DEFERRED INCOME | | | | | | | | 7 | 2230000 | SUB-SUBACCOUNT | 2230000 | OPERATIONAL SERVICE INCOME | | | | | | | | 4 | 2231 | SUB-ACCOUNT | 2231 | DEFERRED INCOME FROM OTHER OPERATIONS | | | | | | | | 7 | 2231000 | SUB-SUBACCOUNT | 2231000 | DEFERRED INCOME FROM OTHER OPERATIONS | | | | | | | | 7 | 2231010 | SUB-SUBACCOUNT | 2231010 | OTHER DEFERRED INCOME | | | | | | | |
| DEBITS | By applying to results the income earned in the accounting period. |
|---|---|
| CREDITS | By recording unearned income. |
| 3 | 224 |
| DESCRIPTION | Represents future payments the company will incur for financial leases. |
| 4 | 2240 |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|--- 7 | 2240010 | SUB-SUBACCOUNT | 2240010 | FURNITURE AND OFFICE EQUIPMENT TAKEN UNDER FINANCIAL LEASE | | | | | | | 7 | 2240020 | SUB-SUBACCOUNT | 2240020 | TRANSPORT EQUIPMENT TAKEN UNDER FINANCIAL LEASE | | | | | | | 7 | 2240030 | SUB-SUBACCOUNT | 2240030 | OTHER GOODS TAKEN UNDER FINANCIAL LEASE | | | | | | |
| DEBITS | By payment of the financial lease. |
|---|---|
| CREDITS | By signing financial lease contracts in which ownership of the good is substantially transferred. |
| 3 | 225 |
| DESCRIPTION | This account registers provisions for labor obligations whose payment or settlement will be made in the current or subsequent fiscal years. |
| 4 | 2250 |
| DEBITS | By the decrease in provisions at the close 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 CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|---
| CREDITS | By the establishment of the corresponding provisions for the fiscal year regarding social benefits and labor obligations. In accordance with the company's labor policy.
3 | 226 | ACCOUNT | 226 | MINORITY INTEREST | | | | | | 4 | 2260 | SUB-ACCOUNT | 2260 | MINORITY INTEREST | | | | | | 7 | 2260000 | SUB-SUBACCOUNT | 2260000 | MINORITY INTEREST | | | | | | 1 | 3 | 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 the capitalization of profits, surpluses, and others, on a permanent basis, represented by duly subscribed nominal shares; as well as capital reserves, revaluation, and accumulated results. 2 | 31 | RUBRIC | 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 donation modality.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|--- 3 | 310 | ACCOUNT | 310 | SOCIAL CAPITAL | | | | | | |
| DESCRIPTION | Social 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 the capitalization of profits, surpluses, and others, on a permanent basis, represented by duly subscribed nominal shares. 4 | 3100 | SUB-ACCOUNT | 3100 | MINIMUM SUBSCRIBED PAID-IN CAPITAL | | | | | | | 7 | 3100000 | SUB-SUBACCOUNT | 3100000 | MINIMUM SUBSCRIBED PAID-IN CAPITAL | | | | | | | 4 | 3101 | SUB-ACCOUNT | 3101 | TREASURY SHARES | | | | | | | 3 | 311 | ACCOUNT | 311 | ADDITIONAL CAPITAL | | | | | | |
| DESCRIPTION | Includes donations and other similar contributions in favor of the entity.
4 | 3110 | SUB-ACCOUNT | 3110 | DONATIONS | | | | | | | 7 | 3110000 | SUB-SUBACCOUNT | 3110000 | DONATIONS | | | | | | |
| DEBITS | By the capitalization of donations.
By the amounts of capital subscriptions.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|---
| By the reduction of CAPITAL duly authorized. | |
|---|---|
| CREDITS | By the amount of initially subscribed CAPITAL and subsequent contributions. |
| By payments made of subscribed CAPITAL. | |
| By the capitalization of profits. | |
| By the capitalization of reserves. | |
| By the capitalization of obligations and others. | |
| By RECEIVED DONATIONS. | |
| 2 | 32 |
| DESCRIPTION | Includes legal and mandatory reserves as well as voluntary ones established with deductions from accumulated profits for specific purposes, as well as released shares received from other companies by capitalization of revaluation. |
| 3 | 320 |
| DESCRIPTION | This account registers the establishment of the legal reserve, through deductions from profits in accordance with what is established by legal provisions and other reserves. |
| 4 | 3200 |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|--- 7 | 3201000 | SUB-SUBACCOUNT | 3201000 | SHARE SALE PREMIUM | | | | | | |
| DEBITS | By the capitalization of the legal reserve.
By its use, as stipulated by the commercial code.
| CREDITS | By 7% of profits before taxes.
By the premium in excess of the nominal value in the sale of shares.
3 | 321 | ACCOUNT | 321 | OTHER MANDATORY RESERVES | | | | | | |
| DESCRIPTION | This account registers the establishment of reserves through deductions from accumulated profits in accordance with what is established in the statutes or other provisions. It includes amounts of increases, participations in entities in which the entity exercises control or significant influence, due to revaluation.
4 | 3210 | SUB-ACCOUNT | 3210 | STATUTORY RESERVES | | | | | | | 7 | 3210000 | SUB-SUBACCOUNT | 3210000 | STATUTORY RESERVES | | | | | | | 4 | 3211 | SUB-ACCOUNT | 3211 | RESERVES BY OTHER PROVISIONS | | | | | | | 7 | 3211000 | SUB-SUBACCOUNT | 3211000 | RESERVES BY OTHER PROVISIONS | | | | | | |
| DEBITS | By the capitalization of the reserve or its use.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|---
| CREDITS | By the segregation made of profits, in the amount established by the agreement and/or statute.
3 | 322 | ACCOUNT | 322 | VOLUNTARY RESERVES | | | | | | |
| DESCRIPTION | This account registers the establishment of reserves through deductions from accumulated profits in accordance with what is established in board agreements or general shareholder meetings.
4 | 3220 | SUB-ACCOUNT | 3220 | VOLUNTARY RESERVES | | | | | | | 7 | 3220000 | SUB-SUBACCOUNT | 3220000 | VOLUNTARY RESERVES | | | | | | |
| DEBITS | By the capitalization of the reserve or its use. |
|---|---|
| CREDITS | By the segregation made of profits, in the amount established by the agreement. |
| 2 | 33 |
| DESCRIPTION | Comprises the higher net value assigned to Property, plant and equipment, Investment Properties of the entity, determined as a consequence of revaluation, in accordance with Legal provisions and the norms issued by the Securities Superintendence. |
| 3 | 330 |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|---
| DESCRIPTION | This account registers the net result of the revaluation of real estate assets of the entity, determined in accordance with the legal provisions referred to in the rubric description.
4 | 3300 | SUB-ACCOUNT | 3300 | REAL ESTATE REVALUATIONS | | | | | | | 7 | 3300000 | SUB-SUBACCOUNT | 3300000 | REAL ESTATE REVALUATIONS | | | | | | |
| DEBITS | By capitalizing the revalued values.
By realizing the revaluations, through the sale of the Real Estate that originated them.
| CREDITS | By the difference between the historical cost and the real value of the real estate, determined through technical appraisal and prior authorization of the Securities Superintendence.
3 | 331 | ACCOUNT | 331 | MOVABLE PROPERTY REVALUATIONS | | | | | | |
| DESCRIPTION | This account registers the net result of the revaluation of movable property assets of the entity, determined in accordance with the legal provisions referred to in the rubric description.
4 | 3310 | SUB-ACCOUNT | 3310 | MOVABLE PROPERTY REVALUATIONS | | | | | | | 7 | 3310000 | SUB-SUBACCOUNT | 3310000 | MOVABLE PROPERTY REVALUATIONS | | | | | | |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|---
| DEBITS | By capitalizing the revalued values.
By realizing the revaluations, through the sale of the movable property that originated them.
| CREDITS | By the difference between the historical cost and the real value of the movable property, determined through technical appraisal and prior authorization of the Securities Superintendence.
3 | 332 | ACCOUNT | 332 | INVESTMENT REVALUATIONS | | | | | | |
| DESCRIPTION | This account registers the net result of the revaluation of investments held to maturity.
4 | 3320 | SUB-ACCOUNT | 3320 | INVESTMENT REVALUATIONS | | | | | | | 7 | 3320000 | SUB-SUBACCOUNT | 3320000 | INVESTMENT REVALUATIONS | | | | | | | 4 | 3321 | SUB-ACCOUNT | 3321 | FINANCIAL ASSETS AVAILABLE FOR SALE | | | | | | | 7 | 3321000 | SUB-SUBACCOUNT | 3321000 | FINANCIAL ASSETS AVAILABLE FOR SALE (2) | | | | | | | 4 | 3322 | SUB-ACCOUNT | 3322 | CASH FLOW HEDGE | | | | | | | 7 | 3322000 | SUB-SUBACCOUNT | 3322000 | CASH FLOW HEDGE (2) | | | | | | | 4 | 3323 | SUB-ACCOUNT | 3323 | NET INVESTMENT HEDGE 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 CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|---
| 3323000 | 3323000 | NET INVESTMENT HEDGE IN FOREIGN CURRENCY | ||||||
|---|---|---|---|---|---|---|---|---|
| DEBITS | By recording the loss arising from a change in fair value corresponding to an investment available for sale. | |||||||
| By realizing the revaluations, through the sale of the investment that originated them. By devaluations crediting the established revaluation. By upward fluctuations in fair value compared to the initial or previously measured value, crediting the difference between the fair value and said previous measurement, in the following hedge. By downward fluctuations in fair value compared to the initial or previously measured value, crediting the difference between the previous measurement and the current fair value. By upward fluctuations in fair value compared to the initial or previously measured value, crediting the difference between the fair value and said previous measurement, in the following: |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|--- measured previously, crediting the difference between the fair value and said previous measurement, in the ineffective part of the hedge; By downward fluctuations in fair value compared to the initial or previously measured value, crediting the difference between the previous measurement and the current fair value.
| CREDITS | By recording the gain arising from a change in fair value corresponding to an investment available for sale.
By the amount of revaluations, with available for sale.
By upward fluctuations in fair value compared to the initial or previously measured value, debiting the difference between the fair value and said previous measurement. By downward fluctuations in fair value compared to the initial or previously measured value, debiting the difference between the previous measurement and the current fair value, in the following accounts: Liability Hedge; Equity Net Investment Hedge in Foreign Currency. By upward fluctuations in fair value compared to the initial or previously measured value, debiting the difference between the fair value and said previous measurement. By downward fluctuations in fair value compared to the initial or previously measured value, debiting the difference between the previous measurement and the current fair value, in the following:
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|--- in the ineffective part of the hedge. 3 | 333 | ACCOUNT | 333 | LONG-TERM ASSETS HELD FOR SALE REVALUATIONS | | | | | | |
| DESCRIPTION | This account includes the amount of income and expenses recognized directly in equity and relating to long-term assets and liabilities classified as held for sale. |
|---|---|
| DEBITS | By recognizing losses incurred by devaluations with credit to the asset account. |
| By the alienation of the asset to which it refers, crediting the asset account. | |
| CREDITS | By recognizing income incurred by revaluations with debit to long-term assets held for sale. |
| 4 | 3330 |
| DEBITS | By recognizing losses incurred by devaluations with credit to account 1270 Assets. |
| --- | --- |
| CREDITS | By the alienation of the asset to which it refers Long-term assets held for sale. |
| By recognizing income incurred by revaluations with debit to long-term assets held for sale. 7 | 3330000 |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|---
| DESCRIPTION | Comprises accumulated results up to the reporting period that have not been distributed or applied. Includes undistributed profits and/or accumulated losses and those of the current fiscal year.
3 | 340 | ACCOUNT | 340 | ACCUMULATED RESULTS OF PREVIOUS YEARS | | | | | | |
| DESCRIPTION | Comprises accumulated results up to the reporting period that have not been distributed or applied. Includes undistributed profits and/or accumulated losses.
4 | 3400 | SUB-ACCOUNT | 3400 | ACCUMULATED PROFIT OF PREVIOUS YEARS | | | | | | | 7 | 3400000 | SUB-SUBACCOUNT | 3400000 | PROFIT TO BE APPLIED | | | | | | | 4 | 3401 | SUB-ACCOUNT | 3401 | ACCUMULATED LOSS OF PREVIOUS YEARS | | | | | | | 7 | 3401000 | SUB-SUBACCOUNT | 3401000 | ACCUMULATED LOSS OF PREVIOUS YEARS | | | | | | |
| DEBITS | By non-distributable profits.
By their application to Reserve accounts and/or dividends payable as appropriate. By the application of accumulated profits. By the losses of the fiscal year incorporated at the start of the next fiscal year.
| CREDITS | By positive results of the fiscal year debiting the Equity account.
It is credited when non-distributable profits pass to the category of distributable profits. By the profits of the fiscal year incorporated at the start of the next fiscal year. By the reduction of accumulated loss.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|--- 3 | 341 | ACCOUNT | 341 | CURRENT PERIOD RESULTS | | | | | | |
| DESCRIPTION | Comprises the result obtained by the entity at the end of the accounting period or upon completion of the fiscal year, arising from the income statement, determined by the accumulation of debtor and creditor balances of the accounts constituting Expenses and Income respectively.
4 | 3410 | SUB-ACCOUNT | 3410 | FISCAL YEAR PROFIT | | | | | | | 7 | 3410000 | SUB-SUBACCOUNT | 3410000 | FISCAL YEAR PROFIT | | | | | | | 4 | 3411 | SUB-ACCOUNT | 3411 | FISCAL YEAR LOSS | | | | | | | 7 | 3411000 | SUB-SUBACCOUNT | 3411000 | FISCAL YEAR LOSS | | | | | | |
| DEBITS | By the fiscal year loss arising from the income statement.
By the transfer of the fiscal year profit to ACCUMULATED RESULTS at the start of the next fiscal year.
| CREDITS | By the transfer of fiscal year losses to ACCUMULATED RESULTS at the start of the next fiscal year.
By the fiscal year profit arising from the income statement.
2 | 35 | RUBRIC | 35 | RESTRICTED EQUITY | | | | | | |
| DESCRIPTION |
3 | 350 | ACCOUNT | 350 | RESTRICTED EQUITY | | | | | | |
| DESCRIPTION | This account collects non-distributable profits different from those recorded in the headings mentioned below.
4 | 3500 | SUB-ACCOUNT | 3500 | RESTRICTED EQUITY | | | | | | | 7 | 3500000 | SUB-SUBACCOUNT | 3500000 | NON-DISTRIBUTABLE PROFITS | | | | | | | 7 | 3500010 | SUB-SUBACCOUNT | 3500010 | DONATIONS | | | | | | | 7 | 3500020 | SUB-SUBACCOUNT | 3500020 | INVESTMENTS HELD FOR TRADING | | | | | | | 7 | 3500030 | SUB-SUBACCOUNT | 3500030 | EARNED BUT UNCOLLECTED INCOME | | | | | | | 7 | 3500040 | SUB-SUBACCOUNT | 3500040 | OTHERS | | | | | | |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
LEVEL | CODE TYPE | ELEMENT | RUBRIC | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E | R | C | SC (2) | SSC (2) | DESCRIPTION ---|---|---|---|---|---|---|---|---|---|---|---
| DEBITS | When considered distributable, crediting the previous years' profit account.
When the affected asset is alienated or written off.
It is debited as the assets to which it was affected are realized, crediting the Equity account. It is debited when periodic control of receivable accounts is performed with credit to the...
| CREDITS | By the amount the entity considers non-distributable, debiting the previous years' profit account.
By the amount of the donation, debiting the corresponding asset account according to the nature of the donation received, whether cash or other fixed asset accounts in the case of tangible goods. It is credited at the end of the fiscal year by the aforementioned balance, debiting the Equity account in the event it results as a creditor, of the mentioned accounts. It is credited by the retention of profits, with debit to the... 2 | 36 | RUBRIC | 36 | SHARE-BASED PAYMENT OPTIONS | | | | | | |
| DESCRIPTION | This account includes transactions originating from operations where the entity acquires goods or services with share-based payments, which will be settled by delivering equity instruments or by the option to settle them either in cash or by issuing equity instruments.
In transactions with share-based payments settled through equity instruments, the entity shall 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. 3 | 360 | ACCOUNT | 360 | SHARE-BASED PAYMENT OPTIONS | | | | | | | 4 | 3600 | SUB-ACCOUNT | 3600 | SHARE-BASED PAYMENT OPTIONS | | | | | | | 7 | 3600000 | SUB-SUBACCOUNT | 3600000 | SHARE-BASED PAYMENT OPTIONS | | | | | | |
| CREDITS | By the fair value of the goods or services, debiting in the following:
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION accounts: When it comes to benefits for employees, the results account will be debited within the expense accounts in the acquisition of a good or asset account, the corresponding asset account will be debited. When it comes to contracting a service, the results account will be debited within the expense account that corresponds according to the contracted service. In transactions with share-based payments where 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 issuing 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 cash or other assets, or as a share-based payment transaction to be settled with equity instruments if, and to the extent that, no liability has been incurred
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 1 4 ELEMENT 4 EXPENSES DESCRIPTION Groups together the accounts that accumulate operating expenses, financial expenses, as well as provisions for uncollectibility and devaluation of investments, depreciation and devaluation 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 carried out or occur, disregarding the date and form of payment. 2 41 CATEGORY 41 OPERATING EXPENSES DESCRIPTION Comprises expenses incurred in the period arising from services provided through storage operations; as well as various operating expenses related to the entity's activities, which are recorded disregarding the date and form of payment. 3 410 ACCOUNT 410 OPERATING EXPENSES FOR STORAGE SERVICES DESCRIPTION This account records expenses incurred, related to merchandise storage operations in the different types of merchandise. 4 4100 SUB-ACCOUNT 4100 OWN WAREHOUSE 7 4100000 SUB-SUBACCOUNT 4100000 SALARIES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 4100010 SUB-SUBACCOUNT 4100010 LABOR AND SOCIAL BENEFITS 7 4100020 SUB-SUBACCOUNT 4100020 CONTRIBUTIONS 7 4100030 SUB-SUBACCOUNT 4100030 GRATIFICATIONS, BONUSES AND INCENTIVES 7 4100040 SUB-SUBACCOUNT 4100040 INDEMNITIES 7 4100050 SUB-SUBACCOUNT 4100050 INSURANCE AND BONDS 7 4100060 SUB-SUBACCOUNT 4100060 STATIONERY AND SUPPLIES 7 4100070 SUB-SUBACCOUNT 4100070 MAINTENANCE 7 4100080 SUB-SUBACCOUNT 4100080 SURVEILLANCE AND CONTROL 7 4100090 SUB-SUBACCOUNT 4100090 FUMIGATION 7 4100100 SUB-SUBACCOUNT 4100100 OTHERS 4 4101 SUB-ACCOUNT 4101 LICENSED WAREHOUSE 7 4101000 SUB-SUBACCOUNT 4101000 SALARIES (3) 7 4101010 SUB-SUBACCOUNT 4101010 LABOR AND SOCIAL BENEFITS (3) 7 4101020 SUB-SUBACCOUNT 4101020 CONTRIBUTIONS (3) 7 4101030 SUB-SUBACCOUNT 4101030 GRATIFICATIONS, BONUSES AND INCENTIVES (3) 7 4101040 SUB-SUBACCOUNT 4101040 INDEMNITIES (3) 7 4101050 SUB-SUBACCOUNT 4101050 INSURANCE AND BONDS (3) 7 4101060 SUB-SUBACCOUNT 4101060 STATIONERY AND SUPPLIES (3) 7 4101070 SUB-SUBACCOUNT 4101070 MAINTENANCE (3) 7 4101080 SUB-SUBACCOUNT 4101080 SURVEILLANCE AND CONTROL (3) 7 4101090 SUB-SUBACCOUNT 4101090 FUMIGATION (3) 7 4101100 SUB-SUBACCOUNT 4101100 OTHERS (3) 4 4102 SUB-ACCOUNT 4102 TAX WAREHOUSE 7 4102000 SUB-SUBACCOUNT 4102000 SALARIES (3) 7 4102010 SUB-SUBACCOUNT 4102010 LABOR AND SOCIAL BENEFITS (3)
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 4102020 SUB-SUBACCOUNT 4102020 CONTRIBUTIONS (3) 7 4102030 SUB-SUBACCOUNT 4102030 GRATIFICATIONS, BONUSES AND INCENTIVES (3) 7 4102040 SUB-SUBACCOUNT 4102040 INDEMNITIES (3) 7 4102050 SUB-SUBACCOUNT 4102050 INSURANCE AND BONDS (3) 7 4102060 SUB-SUBACCOUNT 4102060 STATIONERY AND SUPPLIES (3) 7 4102070 SUB-SUBACCOUNT 4102070 MAINTENANCE (3) 7 4102080 SUB-SUBACCOUNT 4102080 SURVEILLANCE AND CONTROL (3) 7 4102090 SUB-SUBACCOUNT 4102090 FUMIGATION (3) 7 4102100 SUB-SUBACCOUNT 4102100 OTHERS (3) 4 4103 SUB-ACCOUNT 4103 CONSOLIDATED AND DECONSOLIDATED WAREHOUSE 7 4103000 SUB-SUBACCOUNT 4103000 SALARIES (3) 7 4103010 SUB-SUBACCOUNT 4103010 LABOR AND SOCIAL BENEFITS (3) 7 4103020 SUB-SUBACCOUNT 4103020 CONTRIBUTIONS (3) 7 4103030 SUB-SUBACCOUNT 4103030 GRATIFICATIONS, BONUSES AND INCENTIVES (3) 7 4103040 SUB-SUBACCOUNT 4103040 INDEMNITIES (3) 7 4103050 SUB-SUBACCOUNT 4103050 INSURANCE AND BONDS (3) 7 4103060 SUB-SUBACCOUNT 4103060 STATIONERY AND SUPPLIES (3) 7 4103070 SUB-SUBACCOUNT 4103070 MAINTENANCE (3) 7 4103080 SUB-SUBACCOUNT 4103080 SURVEILLANCE AND CONTROL (3) 7 4103090 SUB-SUBACCOUNT 4103090 FUMIGATION (3) 7 4103100 SUB-SUBACCOUNT 4103100 OTHERS (3) CHARGES For the payment of various expenses related to the segment of operations for storage services provided by the entity. CREDITS For external items and adjustments specific to the accounting period. 3 411 ACCOUNT 411 GENERAL ADMINISTRATIVE AND PERSONNEL EXPENSES DESCRIPTION Comprises expenses incurred, provisions made and others that are recorded on an accumulative basis, disregarding the date and form of payment, such as personnel expenses, third-party services, insurance expenses, taxes and contributions and various management charges. Caused by the storage services provided. 4 4110 SUB-ACCOUNT 4110 PERSONNEL EXPENSES 7 4110000 SUB-SUBACCOUNT 4110000 SALARIES AND WAGES OF PERSONNEL 7 4110010 SUB-SUBACCOUNT 4110010 COMMISSIONS 7 4110020 SUB-SUBACCOUNT 4110020 OVERTIME HOURS 7 4110030 SUB-SUBACCOUNT 4110030 CHRISTMAS BONUSES AND BONUSES 7 4110040 SUB-SUBACCOUNT 4110040 VACATIONS 7 4110050 SUB-SUBACCOUNT 4110050 UNIFORMS 7 4110060 SUB-SUBACCOUNT 4110060 TRAINING 7 4110070 SUB-SUBACCOUNT 4110070 SOCIAL BENEFITS 7 4110080 SUB-SUBACCOUNT 4110080 INSURANCE FOR PERSONNEL 7 4110090 SUB-SUBACCOUNT 4110090 INDEMNITIES 7 4110100 SUB-SUBACCOUNT 4110100 SOCIAL BENEFITS 7 4110110 SUB-SUBACCOUNT 4110110 LABOR OBLIGATIONS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 4110120 SUB-SUBACCOUNT 4110120 OTHER BENEFITS TO PERSONNEL 4 4111 SUB-ACCOUNT 4111 BOARD OF DIRECTORS EXPENSES 7 4111000 SUB-SUBACCOUNT 4111000 PER DIEMS 7 4111010 SUB-SUBACCOUNT 4111010 REMUNERATIONS AND SALARIES 7 4111020 SUB-SUBACCOUNT 4111020 ENTERTAINMENT AND REPRESENTATION 7 4111030 SUB-SUBACCOUNT 4111030 OTHER BOARD OF DIRECTORS EXPENSES 4 4112 SUB-ACCOUNT 4112 EXPENSES FOR SERVICES RECEIVED FROM THIRD PARTIES 7 4112000 SUB-SUBACCOUNT 4112000 SURVEILLANCE AND PROTECTION SERVICES 7 4112010 SUB-SUBACCOUNT 4112010 TRANSPORT SERVICES 7 4112020 SUB-SUBACCOUNT 4112020 COMMUNICATION SERVICES 7 4112030 SUB-SUBACCOUNT 4112030 VALUE CUSTODY SERVICES 7 4112040 SUB-SUBACCOUNT 4112040 INFORMATION TECHNOLOGY SERVICES 7 4112050 SUB-SUBACCOUNT 4112050 PROFESSIONAL FEES 7 4112060 SUB-SUBACCOUNT 4112060 PRINTING SERVICES 7 4112070 SUB-SUBACCOUNT 4112070 ELECTRICITY AND WATER SERVICES 7 4112080 SUB-SUBACCOUNT 4112080 EXTERNAL AUDIT 7 4112090 SUB-SUBACCOUNT 4112090 ADVERTISING SERVICES 7 4112100 SUB-SUBACCOUNT 4112100 CLEANING AND FUMIGATION SERVICES 7 4112110 SUB-SUBACCOUNT 4112110 OFFICE MAINTENANCE SERVICES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 4112120 SUB-SUBACCOUNT 4112120 VEHICLE MAINTENANCE SERVICES 7 4112130 SUB-SUBACCOUNT 4112130 FURNITURE AND EQUIPMENT MAINTENANCE SERVICES 7 4112140 SUB-SUBACCOUNT 4112140 TRAVEL ALLOWANCES 7 4112150 SUB-SUBACCOUNT 4112150 SUBSCRIPTIONS 7 4112160 SUB-SUBACCOUNT 4112160 FUELS AND LUBRICANTS 7 4112170 SUB-SUBACCOUNT 4112170 CERTIFICATIONS 7 4112180 SUB-SUBACCOUNT 4112180 OTHER SERVICE EXPENSES 4 4113 SUB-ACCOUNT 4113 INSURANCE EXPENSES 7 4113000 SUB-SUBACCOUNT 4113000 INSURANCE ON MONEY AND VALUES 7 4113010 SUB-SUBACCOUNT 4113010 INSURANCE FOR PROPERTY, PLANT AND EQUIPMENT ASSETS 7 4113020 SUB-SUBACCOUNT 4113020 INSURANCE FOR DISHONESTY 7 4113030 SUB-SUBACCOUNT 4113030 OTHER INSURANCES 4 4114 SUB-ACCOUNT 4114 TAXES AND CONTRIBUTIONS 7 4114000 SUB-SUBACCOUNT 4114000 MUNICIPAL TAXES 7 4114010 SUB-SUBACCOUNT 4114010 CONTRIBUTIONS FOR OVERSIGHT BY THE SECURITIES SUPERINTENDENCY 7 4114020 SUB-SUBACCOUNT 4114020 OTHER TAXES AND CONTRIBUTIONS 4 4115 SUB-ACCOUNT 4115 DIVERSIFIED EXPENSES 7 4115000 SUB-SUBACCOUNT 4115000 GOODS RENTS 7 4115010 SUB-SUBACCOUNT 4115010 LEASE OF USE GOODS 7 4115020 SUB-SUBACCOUNT 4115020 STATIONERY AND OFFICE SUPPLIES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 4115030 SUB-SUBACCOUNT 4115030 MATERIALS AND CLEANING SUPPLIES 7 4115040 SUB-SUBACCOUNT 4115040 FINES AND SANCTIONS 7 4115050 SUB-SUBACCOUNT 4115050 OTHER DIVERSIFIED EXPENSES CHARGES By the gross amount of remuneration in favor of personnel and by the total amount of contributions accrued on behalf of the company that fall on said remuneration. By estimates of expenses accrued in the accounting period. By the amount of expenses for the different concepts incurred by the board of directors. CREDITS For external items and adjustments of the accounting period 3 412 ACCOUNT 412 EXPENSES FOR DEPRECIATION, AMORTIZATION AND IMPAIRMENT FOR CURRENT OPERATIONS DESCRIPTION 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 close of each accounting period. 4 4120 SUB-ACCOUNT 4120 DEPRECIATION OF IMMOVABLE PROPERTY 7 4120000 SUB-SUBACCOUNT 4120000 DEPRECIATION OF BUILDINGS 7 4120010 SUB-SUBACCOUNT 4120010 DEPRECIATION OF INSTALLATIONS 7 4120020 SUB-SUBACCOUNT 4120020 DEPRECIATION OF OTHER IMMOVABLE PROPERTY
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 4120030 SUB-SUBACCOUNT 4120030 DEPRECIATION OF GOODS UNDER FINANCIAL LEASE 7 4120040 SUB-SUBACCOUNT 4120040 DEPRECIATION OF INVESTMENT PROPERTIES 7 4120050 SUB-SUBACCOUNT 4120050 DEPRECIATION OF IMPROVEMENTS TO IMMOVABLE PROPERTY 4 4121 SUB-ACCOUNT 4121 DEPRECIATION OF MOVABLE PROPERTY 7 4121000 SUB-SUBACCOUNT 4121000 DEPRECIATION OF FURNITURE AND EQUIPMENT 7 4121010 SUB-SUBACCOUNT 4121010 DEPRECIATION OF VEHICLES 7 4121020 SUB-SUBACCOUNT 4121020 DEPRECIATION OF OTHER USEFUL GOODS 7 4121030 SUB-SUBACCOUNT 4121030 DEPRECIATION OF GOODS TAKEN UNDER FINANCIAL LEASE 7 4121040 SUB-SUBACCOUNT 4121040 DEPRECIATION OF SECURITY EQUIPMENT 7 4121050 SUB-SUBACCOUNT 4121050 DEPRECIATION OF COMMUNICATIONS EQUIPMENT 7 4121060 SUB-SUBACCOUNT 4121060 DEPRECIATION OF IMPROVEMENTS TO MOVABLE PROPERTY 4 4122 SUB-ACCOUNT 4122 AMORTIZATION OF INTANGIBLE ASSETS 7 4122000 SUB-SUBACCOUNT 4122000 AMORTIZATION OF LICENSES AND CONCESSIONS 7 4122010 SUB-SUBACCOUNT 4122010 AMORTIZATION OF COMPUTER PROGRAMS 7 4122020 SUB-SUBACCOUNT 4122020 AMORTIZATION OF FRANCHISES 7 4122030 SUB-SUBACCOUNT 4122030 AMORTIZATION OF WEBSITES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 4122040 SUB-SUBACCOUNT 4122040 AMORTIZATION OF OTHER INTANGIBLES 4 4123 SUB-ACCOUNT 4123 LOSS FROM IMPAIRMENT OF ASSET VALUE 7 4123000 SUB-SUBACCOUNT 4123000 IMPAIRMENT OF BUILDINGS 7 4123010 SUB-SUBACCOUNT 4123010 IMPAIRMENT OF INSTALLATIONS 7 4123020 SUB-SUBACCOUNT 4123020 IMPAIRMENT OF OTHER IMMOVABLE PROPERTY 7 4123030 SUB-SUBACCOUNT 4123030 IMPAIRMENT OF FURNITURE AND EQUIPMENT 7 4123040 SUB-SUBACCOUNT 4123040 IMPAIRMENT OF VEHICLES 7 4123050 SUB-SUBACCOUNT 4123050 IMPAIRMENT OF OTHER USEFUL GOODS 7 4123060 SUB-SUBACCOUNT 4123060 IMPAIRMENT OF GOODS TAKEN UNDER FINANCIAL LEASE 7 4123070 SUB-SUBACCOUNT 4123070 IMPAIRMENT OF LICENSES AND CONCESSIONS 7 4123080 SUB-SUBACCOUNT 4123080 IMPAIRMENT OF COMPUTER PROGRAMS 7 4123090 SUB-SUBACCOUNT 4123090 IMPAIRMENT OF FRANCHISES 7 4123100 SUB-SUBACCOUNT 4123100 IMPAIRMENT OF WEBSITES 7 4123110 SUB-SUBACCOUNT 4123110 IMPAIRMENT OF OTHER INTANGIBLES 7 4123120 SUB-SUBACCOUNT 4123120 IMPAIRMENT OF INVESTMENT PROPERTIES CHARGES By depreciation, amortization and impairment determined according to determined accounting policy.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION CREDITS For external items and adjustments of the accounting period. 3 413 ACCOUNT 413 DEVALUATION OF LONG-TERM ASSETS HELD FOR SALE DESCRIPTION Represents the amount of value loss of Long-Term Assets held for sale. that are maintained in subsidiaries, associates, joint ventures, discontinued assets etc. 4 4130 SUB-ACCOUNT 4130 DEVALUATION OF LONG-TERM ASSETS HELD FOR SALE 7 4130000 SUB-SUBACCOUNT 4130000 INVESTMENTS IN SUBSIDIARIES 7 4130010 SUB-SUBACCOUNT 4130010 INVESTMENTS IN ASSOCIATES 7 4130020 SUB-SUBACCOUNT 4130020 INVESTMENTS IN JOINT VENTURES 7 4130030 SUB-SUBACCOUNT 4130030 DISCONTINUED ASSETS 7 4130040 SUB-SUBACCOUNT 4130040 PROPERTY, PLANT AND EQUIPMENT 7 4130050 SUB-SUBACCOUNT 4130050 INTANGIBLE ASSETS 7 4130060 SUB-SUBACCOUNT 4130060 ASSETS RECEIVED UNDER FINANCIAL LEASE 7 4130070 SUB-SUBACCOUNT 4130070 GOODS RECEIVED IN PAYMENT OR AWARDED CHARGES With the value of losses from the devaluation of these assets, at the close of each accounting period.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION For losses from the devaluation of these assets, at the close of each accounting period. CREDITS For adjustments specific to the accounting period 2 42 CATEGORY 42 FINANCIAL EXPENSES DESCRIPTION Comprises expenses incurred in the period arising from financing obtained from financial institutions, those originating from financing via repos; as well as expenses arising from interest on accounts and documents payable and various financial expenses payable that are recorded disregarding the date and form of payment. Includes the corresponding accounts for the control of inter-office financial expenses. 3 420 ACCOUNT 420 EXPENSES FOR FOREIGN CURRENCY EXCHANGE OPERATIONS DESCRIPTION This account records expenses incurred, related to foreign currency exchange service operations provided by the entity on behalf of third parties. 4 4200 SUB-ACCOUNT 4200 FOREIGN CURRENCY EXCHANGE OPERATIONS EXPENSES
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 4200000 SUB-SUBACCOUNT 4200000 FOREIGN CURRENCY EXCHANGE OPERATIONS EXPENSES 7 4200010 SUB-SUBACCOUNT 4200010 EXCHANGE DIFFERENCE 7 4200020 SUB-SUBACCOUNT 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 items and adjustments specific to the accounting period. 3 421 ACCOUNT 421 OPERATING EXPENSES FOR OWN INVESTMENTS DESCRIPTION This account records expenses incurred related to the entity's own investment operations. Such as interest, commissions, etc. 4 4210 SUB-ACCOUNT 4210 EXPENSES FOR INVESTMENTS IN SECURITIES 7 4210000 SUB-SUBACCOUNT 4210000 EXPENSES FOR INVESTMENTS IN FIXED INCOME SECURITIES 7 4210010 SUB-SUBACCOUNT 4210010 EXPENSES FOR INVESTMENTS IN VARIABLE INCOME SECURITIES 4 4211 SUB-ACCOUNT 4211 EXPENSES FOR INVESTMENTS IN REPOS 7 4211000 SUB-SUBACCOUNT 4211000 EXPENSES FOR INVESTMENTS IN REPOS
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 4 4212 SUB-ACCOUNT 4212 EXPENSES FOR OTHER INVESTMENTS 7 4212000 SUB-SUBACCOUNT 4212000 COMMISSIONS 7 4212010 SUB-SUBACCOUNT 4212010 OTHERS CHARGES For the payment of various expenses related to the segment of own investments. CREDITS For external items and adjustments specific to the accounting period 3 422 ACCOUNT 422 EXPENSES FOR OBLIGATIONS WITH FINANCIAL INSTITUTIONS DESCRIPTION This account records financial expenses related to financing obtained to develop investment activities. 4 4220 SUB-ACCOUNT 4220 INTEREST EXPENSES 7 4220000 SUB-SUBACCOUNT 4220000 EXPENSES FOR OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS 7 4220010 SUB-SUBACCOUNT 4220010 EXPENSES FOR OVERDRAFTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS 7 4220020 SUB-SUBACCOUNT 4220020 EXPENSES FOR LOAN DEBTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS 7 4220030 SUB-SUBACCOUNT 4220030 EXPENSES FOR OTHER OBLIGATIONS WITH LOCAL BANKS AND
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION OTHER LOCAL FINANCIAL INSTITUTIONS 7 4220040 SUB-SUBACCOUNT 4220040 EXPENSES FOR OBLIGATIONS WITH FOREIGN BANKS AND FINANCIAL INSTITUTIONS 7 4220050 SUB-SUBACCOUNT 4220050 EXPENSES FOR OVERDRAFTS WITH FOREIGN BANKS AND FINANCIAL INSTITUTIONS 7 4220060 SUB-SUBACCOUNT 4220060 EXPENSES FOR LOAN DEBTS WITH FOREIGN BANKS AND FINANCIAL INSTITUTIONS 7 4220070 SUB-SUBACCOUNT 4220070 EXPENSES FOR OTHER OBLIGATIONS WITH FOREIGN BANKS AND FINANCIAL INSTITUTIONS CHARGES For interest, commissions and expenses for financing and overdrafts. For expenses for credit lines. For expenses for contracted guarantees. CREDITS For external items and adjustments specific to the accounting period 3 423 ACCOUNT 423 EXPENSES FOR 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 the provision of services.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 4 4230 SUB-ACCOUNT 4230 FINANCIAL EXPENSES FOR OPERATIONS 7 4230000 SUB-SUBACCOUNT 4230000 EXPENSES FOR OBLIGATIONS FROM BURSARY OPERATIONS 7 4230010 SUB-SUBACCOUNT 4230010 EXPENSES FOR OBLIGATIONS FROM TAXES AND CONTRIBUTIONS 7 4230020 SUB-SUBACCOUNT 4230020 EXPENSES FOR DIVIDENDS AND PARTICIPATIONS 7 4230030 SUB-SUBACCOUNT 4230030 EXPENSES FOR OTHER ACCOUNTS AND DOCUMENTS PAYABLE 7 4230040 SUB-SUBACCOUNT 4230040 EXPENSES FOR RELATED ACCOUNTS AND DOCUMENTS PAYABLE CHARGES For interest, commissions and expenses originated by accounts and documents receivable. CREDITS For external items and adjustments specific to the accounting period. 3 424 ACCOUNT 424 EXPENSES FOR GOODS RECEIVED UNDER FINANCIAL LEASE DESCRIPTION This account records financial expenses such as interest derived from obligations under financial lease. 4 4240 SUB-ACCOUNT 4240 EXPENSES FOR GOODS RECEIVED UNDER FINANCIAL LEASE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES OF DEPOSIT MC WAREHOUSES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | SUBJECT | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| 7 | 4240000 | SUB-SUBACCOUNT | 4240000 | EXPENSES FOR GOODS RECEIVED UNDER FINANCIAL LEASING | CHARGES For expenses derived from financial leasing operations. CREDITS For external items and adjustments specific to the accounting period. | |||
| 3 | 425 | ACCOUNT | 425 | OTHER FINANCIAL EXPENSES | DESCRIPTION In this account, other financial expenses derived from credit lines, contracted guarantees, exchange rate differences, differences in the purchase and sale of foreign currency; as well as provisions for contingencies, commitments, and other financial expenses are recorded. | |||
| 4 | 4250 | SUB-ACCOUNT | 4250 | EXPENSES FOR CREDITS | ||||
| 7 | 4250000 | SUB-SUBACCOUNT | 4250000 | EXPENSES FOR CREDIT LINES | ||||
| 7 | 4250010 | SUB-SUBACCOUNT | 4250010 | EXPENSES FOR CONTRACTED GUARANTEES | ||||
| 4 | 4251 | SUB-ACCOUNT | 4251 | EXPENSES FOR CONTINGENCIES, COMMITMENTS, AND OTHERS | ||||
| 7 | 4251000 | SUB-SUBACCOUNT | 4251000 | PROVISION FOR CONTINGENCIES | ||||
| 7 | 4251010 | SUB-SUBACCOUNT | 4251010 | PROVISION FOR COMMITMENTS | ||||
| 7 | 4251020 | SUB-SUBACCOUNT | 4251020 | OTHER FINANCIAL EXPENSES |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES OF DEPOSIT MC WAREHOUSES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | SUBJECT | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| CHARGES For expenses for contracted guarantees. For provisions for contingencies. For provisions for commitments. CREDITS For external items and adjustments specific to the accounting period. | ||||||||
| 3 | 426 | ACCOUNT | 426 | PROVISIONS FOR UNCOLLECTABILITY AND DEVALUATION OF INVESTMENTS | DESCRIPTION Comprises charges for provisions for uncollectability of accounts and documents receivable, for the devaluation of investments in securities, and the write-off of asset yields. | |||
| 4 | 4260 | SUB-ACCOUNT | 4260 | PROVISION FOR UNCOLLECTABILITY OF ACCOUNTS AND DOCUMENTS RECEIVABLE | ||||
| 7 | 4260000 | SUB-SUBACCOUNT | 4260000 | PROVISION FOR ACCOUNTS AND DOCUMENTS RECEIVABLE | ||||
| 4 | 4261 | SUB-ACCOUNT | 4261 | PROVISION FOR DEVALUATION OF FINANCIAL INVESTMENTS | ||||
| 7 | 4261000 | SUB-SUBACCOUNT | 4261000 | HELD FOR TRADING | ||||
| 7 | 4261010 | SUB-SUBACCOUNT | 4261010 | AVAILABLE FOR SALE | ||||
| 4 | 4262 | SUB-ACCOUNT | 4262 | PROVISION FOR OTHER ASSETS. | ||||
| 7 | 4262000 | SUB-SUBACCOUNT | 4262000 | PROVISION FOR OTHER ASSETS. |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES OF DEPOSIT MC WAREHOUSES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | SUBJECT | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| 4 | 4263 | SUB-ACCOUNT | 4263 | WRITE-OFF OF ASSET YIELDS | ||||
| 7 | 4263000 | SUB-SUBACCOUNT | 4263000 | WRITE-OFF OF YIELDS OF AVAILABLE | ||||
| 7 | 4263010 | SUB-SUBACCOUNT | 4263010 | WRITE-OFF OF YIELDS OF ACCOUNTS AND DOCUMENTS RECEIVABLE | ||||
| 7 | 4263020 | SUB-SUBACCOUNT | 4263020 | WRITE-OFF OF YIELDS OF FINANCIAL INVESTMENTS | ||||
| 4 | 4264 | SUB-ACCOUNT | 4264 | REHABILITATION OF FINANCIAL ASSETS | ||||
| 7 | 4264000 | SUB-SUBACCOUNT | 4264000 | FINANCIAL ASSETS AVAILABLE FOR SALE | ||||
| 7 | 4264010 | SUB-SUBACCOUNT | 4264010 | FINANCIAL ASSETS HELD TO MATURITY | ||||
| 7 | 4264020 | SUB-SUBACCOUNT | 4264020 | FINANCIAL ASSETS HELD FOR TRADING | ||||
| CHARGES For the charge for adjustment of the provision for uncollectability 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 is not possible to effect. |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES OF DEPOSIT MC WAREHOUSES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | SUBJECT | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| CREDITS For external items and adjustments of the accounting period. | ||||||||
| 3 | 427 | ACCOUNT | 427 | LOSSES ON SALE OF ASSETS | DESCRIPTION These accounts 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 closing the transaction cycle in cases of repos and other stock market operations. | |||
| 4 | 4270 | SUB-ACCOUNT | 4270 | LOSSES ON SALE OF ASSETS | ||||
| 7 | 4270000 | SUB-SUBACCOUNT | 4270000 | NEGOTIABLE FINANCIAL ASSETS AND LIABILITIES | ||||
| 7 | 4270010 | SUB-SUBACCOUNT | 4270010 | FINANCIAL ASSETS AT FAIR VALUE WITH EFFECT ON RESULTS | ||||
| 7 | 4270020 | SUB-SUBACCOUNT | 4270020 | FINANCIAL ASSETS AVAILABLE FOR SALE | ||||
| 7 | 4270030 | SUB-SUBACCOUNT | 4270030 | FINANCIAL ASSETS HELD TO MATURITY | ||||
| 7 | 4270040 | SUB-SUBACCOUNT | 4270040 | REAL ESTATE AND INVESTMENT PROPERTY | ||||
| CHARGES For the loss produced in the sale, with credit to the corresponding financial asset accounts. |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES OF DEPOSIT MC WAREHOUSES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | SUBJECT | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| CREDITS For external items and adjustments of the accounting period. | ||||||||
| 2 | 43 | SUBJECT | 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. | |||
| 3 | 430 | 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. | |||
| 4 | 4300 | SUB-ACCOUNT | 4300 | |||||
| 7 | 4300000 | SUB-SUBACCOUNT | 4300000 | LOSSES FROM DISASTERS | ||||
| 7 | 4300010 | SUB-SUBACCOUNT | 4300010 | LOSSES FROM THEFTS, ROBBERIES, AND FRAUDS | ||||
| 7 | 4300020 | SUB-SUBACCOUNT | 4300020 | LOSSES ON SALE OF GOODS | ||||
| 7 | 4300030 | SUB-SUBACCOUNT | 4300030 | OTHER EXTRAORDINARY EXPENSES | ||||
| CHARGES For the amount of extraordinary expenses paid or accrued charged to the entity. CREDITS For external items and adjustments 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 CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES OF DEPOSIT MC WAREHOUSES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | SUBJECT | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| 2 | 44 | SUBJECT | 44 | INCOME TAX | DESCRIPTION Comprises the income tax calculated in accordance with the Law in the corresponding accounting period. | |||
| 3 | 440 | ACCOUNT | 440 | INCOME TAX | DESCRIPTION In this account, charges for income tax in the corresponding accounting period are recorded. | |||
| 4 | 4400 | SUB-ACCOUNT | 4400 | INCOME TAX | ||||
| 7 | 4400000 | SUB-SUBACCOUNT | 4400000 | INCOME TAX | ||||
| CHARGES For the amount of charges for income tax of the accounting period with credit to the Account Payment on account of income tax. For the amount of charges for income tax of the accounting period with credit to the Account Fiscal 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. | ||||||||
| 1 | 5 | ELEMENT | 5 | INCOME | DESCRIPTION Groups the accounts that accumulate operating income, financial income; as well as, and extraordinary income produced in the exercise, which are recorded as they are realized or incurred, respectively, disregarding the date and form of payment. |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES OF DEPOSIT MC WAREHOUSES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | SUBJECT | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| 2 | 51 | SUBJECT | 51 | OPERATING INCOME | DESCRIPTION Comprises income originating from warehousing operations and other complementary services provided by the entity. | |||
| 3 | 510 | ACCOUNT | 510 | INCOME FROM WAREHOUSING SERVICES | DESCRIPTION This income comes from the tariffs applied in each warehouse. | |||
| 4 | 5100 | SUB-ACCOUNT | 5100 | INCOME FROM WAREHOUSING SERVICES | ||||
| 7 | 5100000 | SUB-SUBACCOUNT | 5100000 | OWN WAREHOUSE | ||||
| 7 | 5100010 | SUB-SUBACCOUNT | 5100010 | ENABLED WAREHOUSE | ||||
| 7 | 5100020 | SUB-SUBACCOUNT | 5100020 | FISCAL WAREHOUSE | ||||
| 7 | 5100030 | SUB-SUBACCOUNT | 5100030 | CONSOLIDATED AND DECONSOLIDATED WAREHOUSE | ||||
| 3 | 511 | ACCOUNT | 511 | INCOME FROM RENTALS | DESCRIPTION Represents the income that the Warehouse Keeper receives in concept of rentals for both real estate and other immovable goods. | |||
| 4 | 5110 | SUB-ACCOUNT | 5110 | INCOME FROM RENTALS | ||||
| 7 | 5110000 | SUB-SUBACCOUNT | 5110000 | BUILDINGS | ||||
| 7 | 5110010 | SUB-SUBACCOUNT | 5110010 | WAREHOUSES | ||||
| 7 | 5110020 | SUB-SUBACCOUNT | 5110020 | SILOS | ||||
| 7 | 5110030 | SUB-SUBACCOUNT | 5110030 | REFRIGERATED ROOMS |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES OF DEPOSIT MC WAREHOUSES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | SUBJECT | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| 7 | 5110040 | SUB-SUBACCOUNT | 5110040 | TRANSPORT VEHICLES | ||||
| 7 | 5110050 | SUB-SUBACCOUNT | 5110050 | CARGO VEHICLES | ||||
| 7 | 5110060 | SUB-SUBACCOUNT | 5110060 | WAREHOUSE FURNITURE | ||||
| 7 | 5110070 | SUB-SUBACCOUNT | 5110070 | OTHERS | ||||
| 3 | 512 | ACCOUNT | 512 | INCOME FROM OTHER SERVICES | DESCRIPTION Represents the income received by the Warehouse Keeper for other services related to warehousing services. | |||
| 4 | 5120 | SUB-ACCOUNT | 5120 | INCOME FROM OTHER SERVICES | ||||
| 7 | 5120000 | SUB-SUBACCOUNT | 5120000 | OVERTIME PAID BY THE CLIENT | ||||
| 7 | 5120010 | SUB-SUBACCOUNT | 5120010 | WEIGHING | ||||
| 7 | 5120020 | SUB-SUBACCOUNT | 5120020 | GRAIN DRYING | ||||
| 7 | 5120030 | SUB-SUBACCOUNT | 5120030 | SURVEILLANCE | ||||
| 7 | 5120040 | SUB-SUBACCOUNT | 5120040 | GATEKEEPING | ||||
| 7 | 5120050 | SUB-SUBACCOUNT | 5120050 | LOAD CONSOLIDATION | ||||
| 7 | 5120060 | SUB-SUBACCOUNT | 5120060 | INVENTORY MANAGEMENT | ||||
| 7 | 5120070 | SUB-SUBACCOUNT | 5120070 | OTHERS | ||||
| 4 | 5121 | SUB-ACCOUNT | 5121 | REVERSALS OF IMPAIRMENT OF NON-CURRENT ASSETS | ||||
| 7 | 5121000 | SUB-SUBACCOUNT | 5121000 | REVERSALS OF IMPAIRMENT OF NON-CURRENT ASSETS | ||||
| 4 | 5122 | SUB-ACCOUNT | 5122 | OTHER INCOME | ||||
| 7 | 5122000 | SUB-SUBACCOUNT | 5122000 | REVERSAL FOR IMPAIRMENT OF FINANCIAL ASSETS AND LIABILITIES |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES OF DEPOSIT MC WAREHOUSES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | SUBJECT | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| 7 | 5122010 | SUB-SUBACCOUNT | 5122010 | CHANGES IN FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES | ||||
| 7 | 5122020 | SUB-SUBACCOUNT | 5122020 | GAINS ON SALE OF FINANCIAL INVESTMENTS | ||||
| CHARGES For external items and adjustments at the close of the accounting period. CREDITS For the amounts of income from service operations to clients and from other services. | ||||||||
| 2 | 52 | SUBJECT | 52 | FINANCIAL INCOME | DESCRIPTION Comprises financial income in concept of interest from the placement activity of financial resources developed by the entity, FINANCIAL INVESTMENTS, accounts and documents receivable, and other financial income. It includes the accounts for the control of inter-office income. | |||
| 3 | 520 | ACCOUNT | 520 | FOREIGN CURRENCY PURCHASE AND SALE OPERATIONS | DESCRIPTION In this account, income originating from foreign currency exchange operations developed by the entity is recorded. | |||
| 4 | 5200 | SUB-ACCOUNT | 5200 | INCOME FROM FOREIGN CURRENCY EXCHANGE OPERATIONS | ||||
| 7 | 5200000 | SUB-SUBACCOUNT | 5200000 | INCOME FROM FOREIGN CURRENCY EXCHANGE OPERATIONS | ||||
| 7 | 5200010 | SUB-SUBACCOUNT | 5200010 | EXCHANGE RATE DIFFERENCE | ||||
| 7 | 5200020 | SUB-SUBACCOUNT | 5200020 | DIFFERENCE IN THE PURCHASE AND SALE OF FOREIGN CURRENCY | ||||
| CHARGES For external items and adjustments at the close of the accounting period. CREDITS For the gain from exchange rate difference. | ||||||||
| 3 | 521 | ACCOUNT | 521 | INCOME FROM FINANCIAL INVESTMENTS | DESCRIPTION Represents the set of incomes received by the Warehouse Keeper, as a product of its FINANCIAL INVESTMENTS, classified according to whether the income is taxable or exempt from income tax. | |||
| 4 | 5210 | SUB-ACCOUNT | 5210 | INCOME TAXABLE BY INCOME TAX. | ||||
| 7 | 5210000 | SUB-SUBACCOUNT | 5210000 | INCOME FROM INVESTMENT OPERATIONS IN FIXED INCOME SECURITIES | ||||
| 7 | 5210010 | SUB-SUBACCOUNT | 5210010 | INCOME FROM INVESTMENT OPERATIONS IN VARIABLE INCOME SECURITIES | ||||
| 7 | 5210020 | SUB-SUBACCOUNT | 5210020 | INCOME FROM INVESTMENT OPERATIONS IN REPOS |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES OF DEPOSIT MC WAREHOUSES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | SUBJECT | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| 7 | 5210030 | SUB-SUBACCOUNT | 5210030 | OTHERS | ||||
| 4 | 5211 | SUB-ACCOUNT | 5211 | INCOME EXEMPT FROM INCOME TAX | ||||
| 7 | 5211000 | SUB-SUBACCOUNT | 5211000 | INCOME FROM INVESTMENT OPERATIONS IN FIXED INCOME SECURITIES | ||||
| 7 | 5211010 | SUB-SUBACCOUNT | 5211010 | INCOME FROM INVESTMENT OPERATIONS IN REPOS | ||||
| 7 | 5211020 | SUB-SUBACCOUNT | 5211020 | OTHERS | ||||
| 4 | 5212 | SUB-ACCOUNT | 5212 | INCOME FROM INTERESTS | ||||
| 7 | 5212000 | SUB-SUBACCOUNT | 5212000 | INTERESTS AND DIVIDENDS FROM THE FINANCIAL INVESTMENT PORTFOLIO | ||||
| CHARGES For correction of accounting errors. For settlement of the account. CREDITS For the recognition of income resulting from investments made. | ||||||||
| 3 | 522 | ACCOUNT | 522 | INCOME FROM ACCOUNTS AND DOCUMENTS RECEIVABLE | DESCRIPTION In this account, income accrued in the period in concept of interest, originating from the operations included in the subject of accounts and documents receivable, is recorded. | |||
| 4 | 5220 | SUB-ACCOUNT | 5220 | YIELDS FROM ACCOUNTS AND DOCUMENTS RECEIVABLE | ||||
| 7 | 5220000 | SUB-SUBACCOUNT | 5220000 | INTERESTS | ||||
| 7 | 5220010 | SUB-SUBACCOUNT | 5220010 | DELAY | ||||
| CHARGES For accumulations of the accounting period, including corresponding adjustments. CREDITS For the amounts collected corresponding to uncollectible or written-off accounts and documents receivable. | ||||||||
| 3 | 523 | ACCOUNT | 523 | RECOVERY OF FINANCIAL ASSETS | DESCRIPTION Comprises income attributable to the exercise in concept of recovery of financial assets considered uncollectible. It includes the decrease in 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. | |||
| 4 | 5230 | SUB-ACCOUNT | 5230 | RECOVERY OF FINANCIAL ASSETS | ||||
| 7 | 5230000 | SUB-SUBACCOUNT | 5230000 | RECOVERY OF FINANCIAL ASSETS | ||||
| 4 | 5231 | SUB-ACCOUNT | 5231 | DECREASE IN PROVISIONS FOR ACCOUNTS AND DOCUMENTS RECEIVABLE AND INVESTMENTS |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES OF DEPOSIT MC WAREHOUSES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | SUBJECT | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| 7 | 5231000 | SUB-SUBACCOUNT | 5231000 | DECREASE IN PROVISIONS FOR ACCOUNTS AND DOCUMENTS RECEIVABLE | ||||
| 7 | 5231010 | SUB-SUBACCOUNT | 5231010 | DECREASE IN PROVISIONS FOR FINANCIAL INVESTMENTS | ||||
| CHARGES For accumulations of the accounting period, including corresponding adjustments. CREDITS For the decrease in provisions for accounts and documents receivable and financial investments. | ||||||||
| 3 | 524 | ACCOUNT | 524 | OTHER FINANCIAL INCOME | DESCRIPTION In this account, income accrued in the period in concept of exchange rate difference and differential in purchase and sale, originating from operations developed in foreign currency, is recorded. | |||
| 4 | 5240 | SUB-ACCOUNT | 5240 | OTHER FINANCIAL INCOME | ||||
| 7 | 5240000 | SUB-SUBACCOUNT | 5240000 | OTHER FINANCIAL INCOME | ||||
| CHARGES For accumulations of the accounting period, including corresponding adjustments. CREDITS For financial income. | ||||||||
| 2 | 53 | SUBJECT | 53 | EXTRAORDINARY INCOME | DESCRIPTION Comprises income generated by operations other than those that the entity usually carries out, such as the sale of movable and immovable goods, other extraordinary income. | |||
| 3 | 530 | ACCOUNT | 530 | EXTRAORDINARY INCOME | DESCRIPTION In this account, income generated by operations other than those that the entity usually carries out, such as the sale of movable and immovable goods and other extraordinary income, is recorded. | |||
| 4 | 5300 | SUB-ACCOUNT | 5300 | |||||
| 7 | 5300000 | SUB-SUBACCOUNT | 5300000 | PROFIT ON SALE OF ASSETS | ||||
| 7 | 5300010 | SUB-SUBACCOUNT | 5300010 | OTHERS | ||||
| CHARGES For accumulations of the accounting period, including corresponding adjustments. CREDITS For the realization of profit on the sale of movable and immovable goods and extraordinary events in accordance with what IFRS establish. |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES OF DEPOSIT MC WAREHOUSES v1 Approval: 12/10/2010 Validity: 01/12/2010
| LEVEL | CODE | TYPE | ELEMENT | SUBJECT | ACCOUNT | SUB-ACCOUNT | SUB-SUBACCOUNT | E R C SC (2) SSC (2) DESCRIPTION |
|---|---|---|---|---|---|---|---|---|
| 1 | 6 | ELEMENT | 6 | DEBTOR OFF-BALANCE SHEET ACCOUNTS | DESCRIPTION These register events or transactions that correspond to the operational business of General Warehouses of Deposit, which by their nature are not accounted for in the equity accounts. | |||
| 2 | 61 | SUBJECT | 61 | INVENTORY IN WAREHOUSES | DESCRIPTION Registers the total balance of merchandise received in deposit for each type of warehouse, distinguishing in each one the balance of pledged and non-pledged merchandise and insured by the Warehouse Keeper or by the client. When the characteristics of the deposit change, the respective reclassifications must be made within the same account or subject. The Warehouse Keeper must send in an annex document to the monthly trial balance, the detail of the description for each type of merchandise, identifying the client, and the number of the deposit certificate. | |||
| 3 | 610 | ACCOUNT | 610 | INVENTORIES IN OWN WAREHOUSES | DESCRIPTION The value of the merchandise deposited in the own warehouse of the Warehouse Keeper will be registered. Below each main sub-account, the names of the clients and their respective balances must be included. | |||
| 4 | 6100 | SUB-ACCOUNT | 6100 | NON-PLEDGED GOODS INSURED BY THE WAREHOUSE KEEPER | ||||
| 4 | 6101 | SUB-ACCOUNT | 6101 | PLEDGED GOODS INSURED BY THE WAREHOUSE KEEPER | ||||
| 4 | 6102 | SUB-ACCOUNT | 6102 | NON-PLEDGED GOODS INSURED BY THE CLIENT | ||||
| 4 | 6103 | SUB-ACCOUNT | 6103 | PLEDGED GOODS INSURED BY THE CLIENT | ||||
| CHARGES With the value of the goods received in simple storage. CREDITS With the value of partial or total withdrawals of goods previously received in simple storage. | ||||||||
| 3 | 611 | ACCOUNT | 611 | INVENTORIES IN ENABLED WAREHOUSES | DESCRIPTION The value of the merchandise deposited in warehouses located in the client's facilities, but under the custody of the Warehouse Keeper through the lease contract, will be registered. Below each main sub-account, the names of the clients and their respective balances must be included. | |||
| 4 | 6110 | SUB-ACCOUNT | 6110 | PLEDGED GOODS INSURED BY THE WAREHOUSE KEEPER | ||||
| 4 | 6111 | SUB-ACCOUNT | 6111 | PLEDGED GOODS INSURED BY THE CLIENT | ||||
| CHARGES With the value of the goods received in enabled warehouses, located in the client's own facilities. CREDITS With the value of partial or total withdrawals of goods received in enabled warehouses. | ||||||||
| 3 | 612 | ACCOUNT | 612 | INVENTORIES IN FISCAL WAREHOUSE | DESCRIPTION The value of the merchandise deposited in the Warehouse Keeper's facilities, but without having yet canceled import taxes, will be registered. Below each main sub-account, the names of the clients and their respective balances must be included. | |||
| 4 | 6120 | SUB-ACCOUNT | 6120 | NON-PLEDGED GOODS INSURED BY THE WAREHOUSE KEEPER |
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 4 6121 SUB-ACCOUNT 6121 PLEDGED GOODS INSURED BY THE WAREHOUSE OPERATOR 4 6122 SUB-ACCOUNT 6122 NON-PLEDGED GOODS INSURED BY THE CLIENT 4 6123 SUB-ACCOUNT 6123 PLEDGED GOODS INSURED BY THE CLIENT CHARGES With the value of goods received in fiscal storage that have not paid the corresponding import policy. CREDITS With the value of partial or total withdrawals of goods received in fiscal warehouse, prior to cancellation of the respective import duties. 2 62 CATEGORY 62 TAX GUARANTEE DESCRIPTION The value of the guarantee delivered by the warehouse operator to the General Directorate of Customs is recorded to guarantee the payment of import taxes that are pending payment on merchandise in fiscal warehouse. 3 620 ACCOUNT 620 AVAILABLE GUARANTEE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION DESCRIPTION The remaining available balance of the guarantee is recorded. 4 6200 SUB-ACCOUNT 6200 INSURER A 4 6201 SUB-ACCOUNT 6201 INSURER B 4 6201 SUB-ACCOUNT 6202 INSURER C (3) 4 6201 SUB-ACCOUNT 6203 INSURER D (3) 4 6201 SUB-ACCOUNT 6204 INSURER E (3) CHARGES For the initial value or increase of the guarantee. CREDITS For the value used each time the available guarantee is utilized. 3 621 ACCOUNT 621 UTILIZED GUARANTEE DESCRIPTION The occupied value of the available guarantee is recorded. 4 6210 SUB-ACCOUNT 6210 INSURER A 7 6210000 SUB-SUBACCOUNT 6210000 PAID TAXES 7 6210010 SUB-SUBACCOUNT 6210010 UNPAID TAXES 4 6211 SUB-ACCOUNT 6211 INSURER B 7 6211000 SUB-SUBACCOUNT 6211000 PAID TAXES 7 6211010 SUB-SUBACCOUNT 6211010 UNPAID TAXES 4 6212 SUB-ACCOUNT 6212 INSURER C (3) 7 6212000 SUB-SUBACCOUNT 6212000 PAID TAXES (3) 7 6212010 SUB-SUBACCOUNT 6212010 UNPAID TAXES (3) 4 6213 SUB-ACCOUNT 6213 INSURER D (3) 7 6213000 SUB-SUBACCOUNT 6213000 PAID TAXES (3) 7 6213010 SUB-SUBACCOUNT 6213010 UNPAID TAXES (3) 4 6214 SUB-ACCOUNT 6214 INSURER E (3)
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 7 6214000 SUB-SUBACCOUNT 6214000 PAID TAXES (3) 7 6214010 SUB-SUBACCOUNT 6214010 UNPAID TAXES (3) CHARGES For the value used each time the guarantee is utilized. The unpaid taxes are recorded, for the value of the guarantee letter that the warehouse operator delivers to the client. The paid taxes are recorded, for the value shown on the payment receipt for taxes cancelled with the General Directorate of Treasury. CREDITS For the value of import taxes paid by the client and discharged from the guarantee at the General Directorate of Treasury. They are registered in the paid taxes. 2 63 CATEGORY 63 CREDIT LINE DESCRIPTION The category records the total credit line granted by the bank to the Warehouse Operator, its availability, and its use. 3 630 ACCOUNT 630 AVAILABLE CREDIT LINE 4 6300 SUB-ACCOUNT 6300 BANK A 4 6301 SUB-ACCOUNT 6301 BANK B 4 6302 SUB-ACCOUNT 6302 BANK C (3) 4 6303 SUB-ACCOUNT 6303 BANK D (3) 4 6304 SUB-ACCOUNT 6304 BANK E (3)
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 3 631 631 UTILIZED CREDIT LINE 4 6310 SUB-ACCOUNT 6310 BANK A 4 6311 SUB-ACCOUNT 6311 BANK B 4 6312 SUB-ACCOUNT 6312 BANK C (3) 4 6313 SUB-ACCOUNT 6313 BANK D (3) 4 6314 SUB-ACCOUNT 6314 BANK E (3) CHARGES When the Warehouse Operator receives the approved credit line. CREDITS When the Warehouse Operator uses the credit line. 2 64 CATEGORY 64 FINANCING OF PLEDGE BONDS BY THIRD PARTIES TO CLIENTS DESCRIPTION Recording of balances of financing granted by third parties to clients through pledge bonds issued by this Warehouse Operator. This will maintain a control table of credit balances per client detailed by the number of the Pledge Bond. Sub-accounts may be disaggregated as deemed necessary for better recording and control after the third digit. Financing granted by the Warehouse Operator will not be accounted for here; for this, categories 63 and 73 will be used. 3 640 ACCOUNT 640 OWN WAREHOUSE 3 641 ACCOUNT 641 ENABLED WAREHOUSE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 3 642 ACCOUNT 642 FISCAL WAREHOUSE CHARGES Credit granted to clients by third institutions. CREDITS The amount paid by the client to third parties will be recorded. The Warehouse Operator will record the amount appearing on the payment receipt delivered by the financier to the client, which will reference the specific credit number with the objective of being able to authorize the withdrawal of the proportional part of the goods or merchandise deposited as collateral. 2 65 CATEGORY 65 INVENTORY IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE DESCRIPTION The value of merchandise received by the warehouse operator as consolidated and deconsolidated will be recorded. 3 650 ACCOUNT 650 INVENTORY IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE 4 6500 SUB-ACCOUNT 6500 INVENTORY IN WAREHOUSE CONSOLIDATED 4 6501 SUB-ACCOUNT 6501 INVENTORY IN WAREHOUSE DECONSOLIDATED CHARGES With the value of goods received in consolidated or deconsolidated storage.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION CREDITS With the value of partial or total withdrawals of previously received goods. 1 7 ELEMENT 7 ACCRUAL ACCOUNTS 2 71 CATEGORY 71 ISSUANCE OF SECURITIES DESCRIPTION Records the total per Warehouse of deposit certificates issued separately or accompanied by their respective pledge bond and endorsements of said securities. 3 710 ACCOUNT 710 ISSUANCE IN OWN WAREHOUSE 4 7100 SUB-ACCOUNT 7100 DEPOSIT CERTIFICATES 4 7101 SUB-ACCOUNT 7101 DEPOSIT CERTIFICATES AND PLEDGE BONDS 7 7101000 SUB-SUBACCOUNT 7101000 ENDORSEMENT IN FAVOR OF THE WAREHOUSE OPERATOR 7 7101010 SUB-SUBACCOUNT 7101010 ENDORSEMENT IN FAVOR OF THIRD PARTIES CHARGES With the value of partial discharges of merchandise or cancellation of deposit certificates in simple storage. CREDITS With the value of Deposit Certificates issued in simple storage. 3 711 ACCOUNT 711 ISSUANCE IN ENABLED WAREHOUSE
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION 4 7110 SUB-ACCOUNT 7110 DEPOSIT CERTIFICATES AND PLEDGE BONDS 7 7110000 SUB-SUBACCOUNT 7110000 ENDORSEMENT IN FAVOR OF THE WAREHOUSE OPERATOR (2) 7 7110010 SUB-SUBACCOUNT 7110010 ENDORSEMENT IN FAVOR OF THIRD PARTIES (2) CHARGES With the value of partial discharges of merchandise or cancellation of deposit certificates. CREDITS With the value of Deposit Certificates from the Warehouses of enabled warehouses, located in the client's own facilities. 3 712 ACCOUNT 712 ISSUANCE IN FISCAL WAREHOUSE DESCRIPTION 4 7120 SUB-ACCOUNT 7120 DEPOSIT CERTIFICATES 4 7121 SUB-ACCOUNT 7121 DEPOSIT CERTIFICATES AND PLEDGE BONDS 7 7121000 SUB-SUBACCOUNT 7121000 ENDORSEMENT IN FAVOR OF THE WAREHOUSE OPERATOR 7 7121010 SUB-SUBACCOUNT 7121010 ENDORSEMENT IN FAVOR OF THIRD PARTIES CHARGES With the value of partial discharges of merchandise or cancellation of the
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION deposit certificates prior to cancellation of the respective import duties. CREDITS With the value of Deposit Certificates of the Warehouses of goods received in fiscal storage that have not paid the corresponding import policy. 2 72 CATEGORY 72 TAX GUARANTEE DESCRIPTION Controls the balance of the policy backing fiscal taxes. 3 720 ACCOUNT 720 TAX GUARANTEE CHARGES When the policy reaches its maturity date. CREDITS The value of the guarantee authorized by the General Directorate of customs revenue. 2 73 CATEGORY 73 CONTRACTUAL RIGHT IN CREDIT LINE DESCRIPTION Records the total credit line granted by the bank to the Warehouse Operator. 3 730 ACCOUNT 730 CONTRACTUAL RIGHT IN CREDIT LINE DESCRIPTION Records the total amount of the credit line granted by the financial system to the Warehouse Operator. This fund is available to finance its clients in exchange for the endorsement of the Pledge Bond.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION CHARGES When the Warehouse Operator and the bank decrease or cancel the amount of the credit line. CREDITS When the warehouse operator receives the credit line from the bank. 2 74 CATEGORY 74 THIRD-PARTY CREDIT TO CLIENTS THROUGH PLEDGE BONDS DESCRIPTION Records the balances of financing granted by third parties to clients through pledge bonds issued by this warehouse operator. The main Sub-accounts will have the names of the institutions that have taken the merchandise mentioned in the respective Deposit Certificate as pledge collateral. 3 740 ACCOUNT 740 FINANCIERS DESCRIPTION 4 7400 SUB-ACCOUNT 7400 NAME OF FINANCIER A 4 7401 SUB-ACCOUNT 7401 NAME OF FINANCIER B 4 7402 SUB-ACCOUNT 7402 NAME OF FINANCIER C (3) 4 7403 SUB-ACCOUNT 7403 NAME OF FINANCIER D (3) 4 7404 SUB-ACCOUNT 7404 NAME OF FINANCIER E (3)
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION CHARGES Recording of the paid amount appearing on the payment receipt delivered by the financier to the client, which will reference the specific credit number with the objective of being able to authorize the withdrawal of the proportional part of the goods or merchandise deposited as collateral. CREDITS Recording of the loan granted to clients by third institutions. DESCRIPTION The value of merchandise received by the warehouse operator as consolidated and deconsolidated will be recorded. 2 75 CATEGORY 75 CONTRA-ACCOUNT INVENTORY IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE DESCRIPTION The value of merchandise received by the warehouse operator as consolidated and deconsolidated will be recorded. 3 750 ACCOUNT 750 INVENTORY IN CONSOLIDATED AND DECONSOLIDATED WAREHOUSE 4 7500 SUB-ACCOUNT 7500 INVENTORY IN WAREHOUSE CONSOLIDATED 4 7501 SUB-ACCOUNT 7501 INVENTORY IN WAREHOUSE DECONSOLIDATED CHARGES With the value of goods received in consolidated or deconsolidated storage.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010 LEVEL CODE TYPE ELEMENT CATEGORY ACCOUNT SUB-ACCOUNT SUB-SUBACCOUNT E R C SC (2) SSC (2) DESCRIPTION CREDITS With the value of partial or total withdrawals of previously received goods.
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CDSV-19/2010 RCTG-28/2010 CATALOG AND ACCOUNTING MANUAL FOR GENERAL WAREHOUSES MC ALMACENES v1 Approval: 12/10/2010 Validity: 01/12/2010
CHAPTER V
OTHER PROVISIONS (2)
A. SANCTIONS (2)
Non-compliance with the provisions contained in this Manual and Catalog of Accounts will be sanctioned in accordance with what is established in the Law on Supervision and Regulation of the Financial System. (2) B. ASPECTS NOT FORESEEN (2) Aspects not foreseen in regulatory matters in this Manual and Catalog of Accounts will be resolved by the Central Reserve Bank, through its Standards Committee. (2)
MODIFICATIONS:
(1) Modification approved by the Standards Committee of the Central Reserve Bank of El Salvador, in Session No. CN-10/2016, dated October 12, two thousand sixteen, with validity starting from October 17, two thousand sixteen. (2) Modifications to the General Index, to Chapter I in its literals A, B, C, F, I, L, to Chapter II in its literals A, B, C, to Chapter III Catalog of Accounts, to Chapter IV Application Manual of Accounts, incorporation of literal D in Chapter II, of Chapter V Other Provisions and repeal of literal M of Chapter I, approved by the Central Reserve Bank of El Salvador, through its Standards Committee, in Session No. CN-17/2021, dated December 20, two thousand twenty-one, with validity starting from January 6, two thousand twenty-two. (3) Modifications in numerals 5 of literal B. of Chapter I, numerals 2.1, 2.2 and 5 of literal D. of Chapter II, incorporation of literals N, O, P, Q in chapter I, numeral 12 in literal A. of Chapter II, of sub-accounts and sub-sub-accounts in Chapters III and IV, and repeal of numerals 1.3 and 3.3 of literal D. of Chapter II, approved by the Central Reserve Bank of El Salvador, through its Standards Committee, in Session No. CN-04/2023, of June 28, two thousand twenty-three, with validity starting from July 14, two thousand twenty-three.
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