Regulatory Alerts2026-03-19 | NCF-16Accounting Manual for Companies Specialized in the Deposit and Custody of Securities
The Standards Committee of the Central Reserve Bank of El Salvador issued Manual CNBCR-03/2026 to establish mandatory accounting standards for entities specialized in the deposit and custody of securities. The regulation requires these entities to apply International Financial Reporting Standards, utilize a specific decimal codification system for accounts, and maintain rigorous internal controls and legal bookkeeping. It further mandates the daily valuation of investment portfolios and the electronic submission of monthly trial balances to the Financial System Superintendence.
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