2026-03-19 | NCF-16Added · Updated
Securities Deposit and Custody Centers must value own investment portfolios daily, maintain specific accounting, tax, and administrative books, and segregate equity and operational accounts. They must submit monthly, semi-annual, or annual Financial Statements in United States dollars to the Superintendent of the Financial System, including Balance Sheets, Statements of Results, and Cash Flows, signed by the General Accountant, General Manager, Legal Representative, and External Auditor. These statements must be presented in absolute values including cents, with comparative prior-year figures, and accompanied by auditor opinions. Entities must also obtain prior written authorization from the Central Reserve Bank for new sub-accounts and submit detailed accounting system documentation, including data dictionaries and security measures, to the Superintendent.
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CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
THE STANDARDS COMMITTEE OF THE CENTRAL RESERVE BANK OF EL SALVADOR,
CONSIDERING:
I. That in accordance with the Law on Supervision and Regulation of the Financial System, the Financial Supervision and Regulation System is created, which is constituted by the Central Reserve Bank of El Salvador and the Superintendency of the Financial System, with the former, through the Standards Committee, being responsible for approving the technical regulatory framework necessary for the adequate application of the laws regulating the members of the financial system and other supervised entities.
II. That Article 4, letter c) of the Law on Supervision and Regulation of the Financial System establishes that the Superintendency of the Financial System has among its powers to carry out individual and consolidated supervision of the members of the financial system, as well as the supervision of other regulated subjects.
III. That Article 7 of the Law on Supervision and Regulation of the Financial System establishes who are subject to the provisions of said Law and therefore to the supervision of the Superintendency of the Financial System.
IV. That Article 35, letter f) of the Law on Supervision and Regulation of the Financial System establishes that it is the obligation of the supervised entities to provide adequate accounting disclosure of the economic and financial reality, and to have the backing of their internal and external audits.
V. That Article 99, letter c) of the Law on Supervision and Regulation of the Financial System establishes that it corresponds to the Standards Committee of the Central Reserve Bank to approve the Technical Standards for the preparation, presentation, and disclosure of Financial Statements and supplementary information of the members of the financial system; the determination of accounting obligations and the principles in accordance with which they must keep their accounting; and the establishment of criteria for the valuation of assets, liabilities, and the constitution of provisions and reserves for risks.
VI. That in accordance with Article 101, fourth paragraph of the Law on Supervision and Regulation of the Financial System, the powers to approve, modify, and repeal technical norms that must be complied with by the members of the financial system and other supervised entities are transferred to the Central Reserve Bank of El Salvador.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
THEREFORE,
by virtue of the regulatory powers conferred upon it by Article 99 of the Law on Supervision and Regulation of the Financial System,
AGREES to issue the following:
ACCOUNTING MANUAL FOR COMPANIES
SPECIALIZED IN THE DEPOSIT AND CUSTODY OF
SECURITIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CONTENT
CHAPTER I
GENERAL PROVISIONS
Comprises the general application provisions in the recording of operations of Companies Specialized in the Deposit and Custody of Securities.
CHAPTER II
FINANCIAL STATEMENTS TO BE SUBMITTED TO THE SUPERINTENDENCY OF THE FINANCIAL SYSTEM AND PUBLISHED Comprises provisions relating to the submission of financial statements to the Superintendency of the Financial System, the publication thereof, among other provisions.
CHAPTER III
CHART OF ACCOUNTS
Comprises the list of accounts provided for the accounting of the respective operations.
CHAPTER IV
ACCOUNT APPLICATION MANUAL
Comprises the description of the concept of the accounts and the main applications by which they will be affected.
CHAPTER V
FINANCIAL STATEMENTS
Includes the models of Financial Statements.
CHAPTER VI
OTHER PROVISIONS AND VALIDITY
Comprises provisions corresponding to sanctions, repeals, unforeseen aspects, and validity.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CHAPTER I
GENERAL PROVISIONS
A. OBJECTIVE
The objective of this manual is to provide Companies Specialized in the Deposit and Custody of Securities (Depository and Custody Centers) with the technical accounting treatment that allows the application of International Financial Reporting Standards, regarding the uniform recording of their transactions, preparation and presentation of their financial statements, and disclosure of their notes, thus providing a useful instrument for the analysis of information and decision-making by administrators, shareholders, the public using the services, the Superintendency of the Financial System, and other interested parties.
B. APPLICATION
This Accounting Manual and the provisions contained therein shall be applied by all entities authorized to operate as Depository and Custody Centers.
The accounts contained in the Accounting Manual do not in themselves imply authorization to carry out the operations to which they refer; entities must adhere to the current legal and regulatory norms.
Depository and Custody Centers may not use new primary and secondary sub-accounts without prior written authorization from the Central Reserve Bank, through its Standards Committee. However, they may open additional analytical accounts to those established in the Chart of Accounts, from the eighth and ninth digits, to the degree and detail they consider necessary for better recording and control of their operations.
To incorporate additional analytical accounts or accounts with more digits in the Chart of Accounts, intended to identify banking entities, the codes and denominations established by the Central Reserve Bank, through its Standards Committee, must be used.
Depository and Custody Centers must submit the monthly trial balance electronically, with the main accounts and all corresponding sub-accounts, up to the last level of information, in accordance with what is established in letter D of Chapter II of this Accounting Manual.
The own investment portfolio must be valued daily, such that accounting records are posted timely with the variations in the value of said assets. All of the above in accordance with International Financial Reporting Standards.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
C. STRUCTURE, CODIFICATION, AND DENOMINATION
1.- DEFINITION OF COMPONENTS OF THE CHART STRUCTURE.
The Chart of Accounts has been structured on the basis of a decimal coding system, with an account denomination that contemplates different levels of aggregation, distinguishing:
Element: Identified by the first digit
Section: Identified by the first two digits
Account: Identified by the first three digits Sub-account: Identified by the first four digits Sub-sub-account: Identified by the first five digits Detail: Identified by the first seven digits Sub-detail: Identified by the first nine digits
2.- ELEMENTS OF ACCOUNTING
The elements defined within the structure are associated with the rights, obligations, and equity of Depository and Custody Centers, as well as the rights and obligations of clients who intermediate through Depository and Custody Centers and changes in such elements. The established elements are presented below:
CODE DESCRIPTION
1 ASSET
2 LIABILITY
3 EQUITY
4 EXPENSES
5 INCOME
6 CONTINGENT COMMITMENTS AND DEBIT CONTROL ACCOUNTS 7 CONTINGENT COMMITMENTS AND CREDIT CONTROL ACCOUNTS 8 DEPOSIT, CUSTODY OF SECURITIES, AND OTHER RELATED INSTRUMENT ACCOUNTS 9 OBLIGATIONS FOR DEPOSIT, CUSTODY OF SECURITIES, AND OTHER RELATED INSTRUMENTS
3.- SECTION GROUPINGS.
Identified by the second digit, starting from one (1), such sections are detailed below:
CODE DESCRIPTION
1 ASSET
11 CURRENT ASSET
CNBCR - 03 /2026
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
12 NON-CURRENT ASSET
2 LIABILITY
21 CURRENT LIABILITY
22 NON-CURRENT LIABILITY
3 EQUITY
31 CAPITAL
32 CAPITAL RESERVES
33 REVALUATIONS
34 RESULTS
35 RESTRICTED EQUITY
36 OPTIONS ON SHARE-BASED PAYMENTS
4 EXPENSES
41 OPERATING EXPENSES
42 FINANCIAL EXPENSES
43 EXTRAORDINARY EXPENSES
44 INCOME TAX
5 INCOME
51 OPERATING INCOME
52 FINANCIAL INCOME
53 EXTRAORDINARY INCOME
6 CONTINGENT COMMITMENTS AND DEBIT CONTROL ACCOUNTS 61 CONTINGENT COMMITMENT ACCOUNTS DEBIT 62 CONTROL ACCOUNTS 7 CONTINGENT COMMITMENT AND CREDIT CONTROL ACCOUNTS 71 CONTINGENT AND COMMITMENT ACCOUNTS 72 CREDIT CONTROL ACCOUNTS 8 DEPOSIT, CUSTODY OF SECURITIES, AND OTHER RELATED INSTRUMENT ACCOUNTS 81 FINANCIAL SETTLEMENT AND STOCK EXCHANGE OPERATIONS ACCOUNTS 82 ACCOUNTS RECEIVABLE FOR SECURITIES DEPOSITED IN ADMINISTRATION IN DEPOSITORY CENTER 83 ACCOUNTS RECEIVABLE FOR OPERATIONS WITH SECURITIES 84 SECURITIES IN TRADITIONAL DEPOSIT AND ADMINISTRATION 85 MACRO-TITLES IN DEPOSIT AND ADMINISTRATION 86 DEMATERIALIZED SECURITIES IN DEPOSIT AND ADMINISTRATION 87 SECURITIES IN DEPOSIT AND ADMINISTRATION IN EXTERNAL CUSTODY CENTERS 88 SECURITIES IN DEPOSIT WITHOUT ADMINISTRATION 89 INSTRUMENTS AND DOCUMENTS IN CUSTODY THAT GUARANTEE REGISTERED ISSUANCES AND OTHER OBLIGATIONS 9 OBLIGATIONS FOR DEPOSIT, CUSTODY OF SECURITIES, AND OTHER RELATED INSTRUMENTS 91 OBLIGATIONS FOR FINANCIAL SETTLEMENT AND STOCK EXCHANGE OPERATIONS 92 OBLIGATIONS WITH CLIENTS FOR EXERCISE OF RIGHTS
CNBCR - 03 /2026
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
93 OBLIGATIONS TO PAY FOR OPERATIONS WITH SECURITIES 94 OBLIGATIONS FOR SECURITIES DEPOSITED IN ADMINISTRATION BY STOCKBROKERAGE FIRMS 95 OBLIGATIONS FOR SECURITIES DEPOSITED IN PRIMARY MARKET FOR TRADING 96 OBLIGATIONS FOR SECURITIES DEPOSITED IN ADMINISTRATION BY SECONDARY DIRECT PARTICIPANTS 97 OBLIGATIONS FOR SECURITIES DEPOSITED IN CUSTODY WITHOUT ADMINISTRATION BY STOCKBROKERAGE FIRMS 98 OBLIGATIONS FOR SECURITIES DEPOSITED IN CUSTODY WITHOUT ADMINISTRATION BY SECONDARY DIRECT PARTICIPANTS 99 OBLIGATIONS FOR INSTRUMENTS AND DOCUMENTS IN CUSTODY THAT GUARANTEE REGISTERED ISSUANCES AND OTHER OBLIGATIONS
4.- LEDGER ACCOUNTS.
They group economic events of homogeneous nature, identified by the third digit starting with zero (0), allowing up to ten accounts to be grouped per section of the accounting elements. An example of account coding is presented below:
CODE DESCRIPTION
110 CASH AND CASH EQUIVALENTS
111 BANKS AND OTHER FINANCIAL INSTITUTIONS 112 RESTRICTED AVAILABLE FUNDS
5.- SUB-ACCOUNTS.
Identified by the fourth digit, they represent groupings of economic events that provide valuable financial information, coded from the zero (0) digit, allowing up to ten sub-accounts to be generated from the ledger account. An example of coding is presented below:
CODE DESCRIPTION
110 ACCOUNT CASH AND CASH EQUIVALENTS
1100 SUB-ACCOUNT PETTY CASH
1101 SUB-ACCOUNT GENERAL CASH
6.- SUB-SUB-ACCOUNTS.
Identified by the fifth digit, they represent groupings of economic events that provide financial information, allowing up to ten sub-sub-accounts to be generated, grouped within the sub-accounts. This level of coding will be used in the present structure only for the following group of accounts, sub-accounts, and sub-sub-accounts:
CNBCR - 03 /2026
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CODE TYPE DESCRIPTION
620 ACCOUNT
OBLIGATIONS FOR SECURITIES DELIVERED IN
SUB-CUSTODY
6200 SUB-ACCOUNT FIXED INCOME SECURITIES
62000 SUB-SUB-ACCOUNT OWN
62001 SUB-SUB-ACCOUNT THIRD PARTIES
6201 SUB-ACCOUNT VARIABLE INCOME SECURITIES 62010 SUB-SUB-ACCOUNT OWN 62011 SUB-SUB-ACCOUNT THIRD PARTIES 720 ACCOUNT SUB-CUSTODY OF SECURITIES 7200 SUB-ACCOUNT SUB-CUSTODY OF FIXED INCOME SECURITIES 72000 SUB-SUB-ACCOUNT OWN 72001 SUB-SUB-ACCOUNT THIRD PARTIES 7201 SUB-ACCOUNT SUB-CUSTODY OF VARIABLE INCOME SECURITIES 72010 SUB-SUB-ACCOUNT OWN 72011 SUB-SUB-ACCOUNT THIRD PARTIES
7.- DETAIL.
Identified by the seventh digit, they represent groupings of economic events that provide valuable financial information, allowing up to 199 detail accounts to be generated, grouped within the sub-accounts and the ledger account. An example of coding is presented below:
CODE TYPE DESCRIPTION
1110 SUB-ACCOUNT BANKS AND OTHER LOCAL FINANCIAL INSTITUTIONS 1110000 DETAIL DEPOSITS IN CHECKING ACCOUNTS 1110010 DETAIL DEPOSITS IN SAVINGS ACCOUNTS 1110020 DETAIL TIME DEPOSITS
8.- SUB-DETAIL OPENING OF ANALYTICAL ACCOUNTS FOR BANKS.
Bank accounts will be generated in accordance with the following list, assigning the eighth and ninth digits for identification.
DIGITS FINANCIAL INSTITUTION
00 CENTRAL RESERVE BANK
01 AGRICULTURAL BANK S.A.
02 SALVADORAN DAVIVIENDA BANK S.A.
03 MORTGAGE BANK OF EL SALVADOR
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DIGITS FINANCIAL INSTITUTION
04 CUSCATLAN BANK OF EL SALVADOR, S.A.
05 AGRICULTURAL DEVELOPMENT BANK
07 CITIBANK, N. A., EL SALVADOR BRANCH
08 BANK OF CENTRAL AMERICA, S.A.
09 ATLANTIDA BANK EL SALVADOR, S.A.
10 ABANK EL SALVADOR BANK, S. A.
11 CREDICOMER, S.A.
12 AZUL BANK OF EL SALVADOR, S.A.
13 PROMERICA BANK S.A.
15 BANK OF NEW YORK
16 STATE STREET
17 JP MORGAN CHASE
18 CLEARSTREAM BANKING
19 INDUSTRIAL BANK EL SALVADOR, S.A.
20 INTEGRAL SUPPORT BANK, S.A.
Generating the sub-details or control analytical account immediately after the corresponding Bank, for example:
CODE TYPE DESCRIPTION
1110 SUB-ACCOUNT BANKS AND OTHER FINANCIAL INSTITUTIONS LOCAL 1110000 DETAIL DEPOSITS IN CHECKING ACCOUNTS 111000001 SUB-DETAIL AGRICULTURAL BANK ACCOUNT No. 1110010 DETAIL DEPOSITS IN SAVINGS ACCOUNTS 111001001 SUB-DETAIL AGRICULTURAL BANK ACCOUNT No.
If new Banks arise, they will be added by the sequence of the last assigned code.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
This coding is applicable to all accounts, sub-accounts, and details that represent deposits of Depository and Custody Centers in financial institutions, whether for their own account, for deposit and custody operations, or for the settlement of stock exchange operations.
D. CLOSURE OF THE ECONOMIC YEAR
The economic and accounting period will comprise from January 1 to December 31 of each year.
E. ACCOUNTING RECORDS
Accounting records must comply with what is established in Title II, Book Two, of the Code of Commerce, insofar as applicable. In particular, in the Financial Statements Book, the Balance Sheet, Statement of Results, Statement of Cash Flows, Statement of Changes in Equity, Statement of Stock Exchange and Deposit and Custody of Securities Operations and other related instruments, and the corresponding notes must be posted, in accordance with what is established in Article 442 of the Code of Commerce. The figures posted in this book must be presented in absolute values including cents, in comparative form with the figures of the previous year.
CNBCR - 03 /2026
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
c) Sales to Consumer Registration Book.
The Minutes of the General Shareholders' Meeting and the Board of Directors, in addition to complying with what is stipulated in Article 246 of the Code of Commerce, must be posted in the corresponding Legal Books no later than 15 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 legal requirement norms.
F. INTERNAL CONTROL APPLIED TO ACCOUNTING RECORDS Accounting records must contain the necessary detail regarding the characteristics of assets, liabilities, commitments, income, and expenses so that all information contained in the different statements to be rendered can be clearly derived from them, which will maintain the necessary correlation both among themselves, when appropriate, and with that accounting base. The entity must maintain at all times an auxiliary detail of each of the accounting sub-accounts, with the purpose of having adequate integration of the records.
CNBCR - 03 /2026
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Likewise, inventories or details of the different items will be kept, independent of the books of an obligatory nature required by Salvadoran legislation. For these purposes, entities will establish internal control systems directed to reasonably ensure the reliability of accounting records, as well as the correct integration of operations. Therefore, independent of the accounts required to form the financial statements, the details deemed necessary for the preparation of the rest of the complementary informative statements will be established, thus developing an analytical accounting that provides sufficient information for the calculation of costs and returns of the different centers, products, business lines, or other aspects of interest for adequate management control.
G. REGISTRATION AND ARCHIVING OF ACCOUNTING DOCUMENTATION The operations registered in the books listed in letter E must be backed by the corresponding supporting documentation and comply with the norms established in the Code of Commerce. Operations will be posted as they are carried out, this without prejudice to the sanctions, fines, and others that Depository and Custody Centers may incur for such delays established in accordance with the applicable legal norms by other governmental entities.
H. SEPARATION OF INCOME AND EXPENSES
To associate income with the corresponding expenses, they have been segregated as follows:
ORDINARY INCOME AND EXPENSES
Operating Income - Operating Expenses
Financial Income - Financial Expenses
EXTRAORDINARY INCOME AND EXPENSES
Extraordinary Income - Extraordinary Expenses
I. APPROVAL AND MODIFICATION OF ACCOUNTING SYSTEMS
The accounting system consists of the methods and records established to identify, gather, analyze, classify, record, and report the transactions of an entity, as well as
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
maintain the accounting of assets, liabilities, equity, control accounts, results of operations, and securities custody and deposit operations accounts. The accounting system comprises:
− The Chart of Accounts and Application Manual.
− Accounting records, supporting documents, and auxiliary records. − The accounting processing involved from the initiation of a transaction, until its inclusion in the financial statements, including the manner of using computers for data processing. − The financial information process employed to prepare the entity's financial statements, including estimates and disclosures of important tables.
In consideration of the foregoing, the process to follow to request approval and/or modification to the accounting systems will be:
a) Securities Deposit and Custody Centers must present their request directed 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. 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:
1.2 DATA FROM THE REGISTRATION OF THE DEED OF CONSTITUTION
1.3 NAME AND REGISTRATION NUMBER OF THE EXTERNAL AUDITOR
1.4 ACCOUNTING POLICIES AND PROCEDURES ADOPTED
Consists of presenting the accounting policies and procedures that Securities Deposit and Custody Centers will employ, in accordance with the minimum disclosures required by the Accounting Manual for Companies Specialized in the Deposit and Custody of Securities and the applicable International Financial Reporting Standards.
CNBCR - 03 /2026
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MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
1.5 DETAIL OF PROJECT OF NOTES TO BE USED IN THE PUBLICATION OF
FINANCIAL STATEMENTS
Consists of describing the notes to the financial statements to be prepared, in accordance with the minimum disclosures required by the Accounting Manual for Companies Specialized in the Deposit and Custody of Securities and the applicable International Financial Reporting Standards.
2.2 NATURE OF THE SYSTEM TO BE EMPLOYED
Description of the name and operation 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
3.1.1 DESCRIPTION OF MODULES 2
− NAME OF THE MODULE
− IMPLEMENTATION LANGUAGE
− OBJECTIVE OF THE MODULE
Describe in general terms, what is the main function of the specific accounting module.
1 The description must incorporate, in addition to the accounting system, any other computer system that the entity employs for its operations, such as: Dematerialized Shares System and the Registry of Issuances and Participants. 2 The description applies to the main program, as well as to each of the sub-modules.
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MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− MAIN SUB-MODULES (With explanation of them) − REPORTS ISSUED BY THE MODULE, ON PAPER, SCREEN OR MAGNETIC FILES Exposing:
− Name of the report,
− Frequency of issuance
− Objective of the report
3.1.2 DESCRIPTION OF DATABASES
− NAME OF THE DATABASE
− 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 DESCRIPTION OF FIELDS. Field Name Field Type Meaning and use of the field − DATA DICTIONARY
3.1.3 FLOWCHART OF MODULES AND PROGRAMS
The flowchart must show the data flow through the system and the interrelation between the steps of the process and the computer routines.
3.1.4 ENTITY-RELATIONSHIP DIAGRAMS
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MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− PROCESSOR
− RAM MEMORY
− HARD DRIVE CAPACITY
− INSTALLED SOFTWARE
− OPERATING SYSTEM
4.2.2 TERMINALS OR WORKSTATIONS
− PROCESSOR
− RAM MEMORY
− HARD DRIVE CAPACITY
− NETWORK CARD
− INSTALLED SOFTWARE
− OPERATING SYSTEM
4.2.3 INFORMATION RELATED TO THE NETWORK
− NETWORK OPERATING SYSTEM
− NETWORK TOPOLOGY
− NETWORK PROTOCOLS
− INTERNAL AND EXTERNAL NETWORK COMMUNICATIONS
4.3 CONTINGENCY PLAN.
It will consist of an exposition of measures to be taken, in order to avoid loss of information or that in case of disasters, the system can continue to operate.
SECURITY MEASURES.
It will consist of an exposition of the measures to be taken internally in order to minimize the inherent risk existing for the different assets, as well as for the assets of clients in administration. It must also comprise access measures to information in physical or magnetic files.
ADDITIONAL DOCUMENTATION
The following documentation must be attached in original and copy:
− Source documentation to be used for the recording of operations. (Income notes, expense notes, journal vouchers, etc.) − Formats of main books, except for the books required by the Law on Tax on the Transfer of Movable Property and the Provision of Services. − Formats of auxiliary books.
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MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− System reports (On paper or screen).
− Technical and operation manual of the computer system.
− User manual of the computer system.
− A photocopy of the payment receipts for the Commercial Registry (Company, agencies, offices or branches) must also 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 and V of this Accounting Manual and taking into account the following procedures:
The Board of Directors of Securities Deposit and Custody Centers must prepare the Annual Report annually, prior to consideration and approval at the General Shareholders' Meeting, within forty-five (45) days following the close of the fiscal year.
The Management Report must contain as a minimum: General Identification, Number of registration in the Public Stock Registry, Letter from the President, Main achievements, Description of the company, Shareholders, Board of Directors, Administration and staff, Activities and Business of the company, Risk Factors, Financial Reports (Administrative and External Auditor Reports) and will be sent to the Superintendency within 10 business days after its approval.
K. ACCOUNTING PRINCIPLES AND HYPOTHESES APPLICABLE In addition to the specific norms established in the description and application of the items, accounts and sub-accounts, some General Accounting Principles and Hypotheses are established, whose application must be observed when recording the operations carried out by Securities Deposit and Custody Centers.
PRINCIPLE OF PRUDENCE
It will prevail over any other principle in case of conflict. Foreseeable risks and potential losses must be accounted for as soon as they are known. Facts disclosed publicly as well as those communicated specifically to the entity are 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 fiscal year ends with a profit or a loss.
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MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
PRINCIPLE OF NON-COMPENSATION
In no case may asset and liability items from the Balance Sheet, nor expense and income items from the Statement of Results, be offset, unless specifically authorized by an International Financial Reporting Standard, which must be reported to the Superintendency.
PRINCIPLE OF CORRELATION OF INCOME AND EXPENSES By virtue of this, the statement of results must record the income of the fiscal year and the total of the expenses necessary for the obtaining of these.
PRINCIPLE OF UNIFORMITY
Once a criterion is adopted in the application of Accounting Principles within the alternatives that, if applicable, they allow, it must be maintained over time as long as the assumptions that motivated the choice of said criterion are not altered. If for justified cause these vary, an explanatory note will be attached to the affected statements that allows appreciating the origin of the new criteria and their quantitative and qualitative effect on equity, results, and total assets. Likewise, such variation and its effects will be recorded in the notes to the financial statements included in the annual financial statements.
PRINCIPLE OF RELATIVE IMPORTANCE
Each item that possesses sufficient relative importance must be presented separately in the financial statements. Items of insignificant amounts must appear grouped with others of similar nature or function, provided that they do not have to be presented separately.
PRINCIPLE OF COMPARISON OF INFORMATION
The numerical information in the annual financial statements must be presented together with the data from the previous fiscal year. When the manner of preparation or classification of items in the financial statements is altered, the amounts of the previous fiscal year must be changed unless it is impossible to do so. In case this modification is not possible, the reasons for such limitation must be informed in the notes to the financial statements.
PRINCIPLE OF ACCRUAL
As a general criterion, the attribution of income and expenses to the Statement of Results will be made based on the actual flow they represent, regardless of the moment of their collection or payment.
PRINCIPLE OF GOING CONCERN
The management of the entity will be considered indefinite. Financial statements must be prepared based on the assumption of a going concern. Consequently, the application of accounting principles will not be aimed at determining the value of equity for the purposes of its global or partial alienation nor the resulting amount in case of liquidation. In case there is doubt about the continuity of the business, Management must reveal this fact in the financial statements. If the financial statements are not prepared on the basis of a going concern, such circumstance must be revealed along with the alternative criteria that have been used and the reasons why the entity cannot be considered as a going concern.
L. INFORMATION ON RISKS
Entities will maintain information and monitoring systems of the situation of the various classes of relevant risks according to the nature of their business and appropriate to their operations. In particular, they must have information to be able to evaluate at all times their risks from fluctuations in the quotations of securities or instruments derived from them, interest rates, and currencies, their liquidity risk, both from their treasury position and from the composition or availability of their securities portfolio, their credit risk derived from insolvency in financial investments, their counterparty risk in assumed commitments, and their risk of concentration of assets, liabilities, and commitments by subjects, financial groups, terms, and economic activity sectors.
Likewise, entities must equip themselves with control systems that allow adequate monitoring of the compliance with the limits established on the assumption of risks, observing what is provided in the "Technical Norms for the Integrated Risk Management of Entities of the Stock Markets" (NRP - 11), approved by the Central Bank through its Standards Committee.
The information referred to above will be available to the Superintendent of the Financial System at all times in accordance with what is provided in article 32 of the Law on Supervision and Regulation of the Financial System.
CHAPTER II
FINANCIAL STATEMENTS TO BE PRESENTED TO THE SUPERINTENDENCY OF THE FINANCIAL SYSTEM AND FOR PUBLICATION
A. FINANCIAL STATEMENTS TO BE PRESENTED TO THE SUPERINTENDENCY OF THE FINANCIAL SYSTEM
Securities Deposit and Custody Centers must present their monthly, semi-annual, or annual Financial Statements to the Superintendent of the Financial System in the formats, deadlines, periodicity, and under the grouping norms dictated in this Accounting 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 the press or for any other type of dissemination in the country or abroad, with the exception of Financial Statements that must be prepared for tax purposes, while there are fiscal criteria that differ from what is established in this Accounting Manual. The semi-annual and annual Financial Statements must be accompanied by the Intermediate Report and/or External Auditor's Opinion, as applicable.
The semi-annual or annual Financial Statements, such as: Balance Sheet, Statement of Results, Statement of Changes in Equity, Statement of Cash Flows, Statement of Stock and Securities Deposit and Custody Operations, and other related instruments, and the notes thereto, that are sent to the Superintendent of the Financial System, must be presented obligatorily with the signatures of the General Accountant, the person holding the main executive position, i.e., the General Manager, the Legal Representative, and External Auditor, and their corresponding seals.
Such Financial Statements must be expressed in United States dollars in absolute figures including cents.
They must annually inform the Superintendent of the Financial System about the persons authorized to sign the Financial Statements. The General Accountant should preferably be a Bachelor of Public Accounting. Such communication will be required when there are changes in the persons authorized to sign the Financial Statements.
The signatures must be identified regarding the persons to whom they belong and their corresponding positions, considering that they imply the declaration that the information contained in the documents signed has been extracted from the legal and auxiliary books of the entity and verified regarding its accuracy and integrity.
The semi-annual and annual Financial Statements presented to the Superintendent of the Financial System must be considered and approved by the Board of Directors for those corresponding to June 30 and by the General Shareholders' Meeting of the entity for those corresponding to December 31, 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 publication deadline for semi-annual Financial Statements and eight business days after the General Shareholders' Meeting, for the case of annual Financial Statements. In case of observations, these must be reported immediately to the Superintendent of the Financial System.
At the foot of each semi-annual and annual Financial Statement, the following phrase must be described: "The notes appearing on pages (Indicate page number) are an integral part of the Financial Statements."
Securities Deposit and Custody Centers will present through electronic systems the Trial Balance and monthly reports to the Superintendent 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 secondary sub-accounts, currency, and auxiliary sub-accounts up to the last level of information, with movements and balances, in accordance with what is established in letter D of this Chapter.
When it comes to semi-annual or annual Financial Statements and information, Securities Deposit and Custody Centers will electronically send within sixty calendar days following the month to which the definitive information corresponds. This does not mean that the provisional information of said months does not have to be presented within the deadline stipulated in numeral nine of this Chapter.
The Financial Statements and information will be presented by Securities Deposit and Custody Centers to the Superintendent of the Financial System in a comparative manner with the immediate preceding period; and in the formats established in Chapter V and in the frequencies indicated below:
Frequency Format Denomination
Semi-annual A Balance Sheet
Semi-annual B Statement of Results
Semi-annual C Statement of Stock and Securities Deposit and Custody Operations and other related instruments Semi-annual D Statement of Changes in Equity Semi-annual E Statement of Cash Flows Semi-annual F Notes to the Financial Statements
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
B. PUBLICATION OF FINANCIAL STATEMENTS
Securities Depository and Custody Companies, in accordance with current legal standards, must publish their semi-annual and annual Financial Statements along with the Auditor's Opinion, within a period of sixty days after the end of the period, in two widely circulated national newspapers or another digital publication platform with equal or greater 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 are therefore mandatory for publication.
The Interim Balance Sheet and the Interim Statement of Stock Exchange Operations and Securities Deposit and Custody and other related instruments, must be presented in a comparative manner with the Annual Financial Statements of the immediately preceding period. The remaining Interim Financial Statements shall be presented with their counterpart from the semester of the immediately preceding period.
If the Financial System Superintendence determines the existence of data that alter, modify, or affect the published financial statements, the notes, or that these latter have not been published in their entirety, it will require the entity to publish anew, in the same national circulation newspapers in which it was originally published, accompanied by the explanatory note proposed by the Securities Depository and Custody Companies and approved by the Superintendence.
In the event that the Securities Depository and Custody Companies refuse to publish the corrected Financial Statements, as well as their respective notes, required in accordance with the present Accounting Manual, the Superintendence will instruct a deadline for the entity to make the publication effective; otherwise, the corresponding sanction will be imposed in accordance with what is established in the Financial System Supervision and Regulation Law.
The published Financial Statements and their notes must be expressed in thousands of United States dollars.
Securities Depository and Custody Companies must appoint a person responsible for sending information regarding the publications they carry out and will notify the Superintendence, through the "Control de Envíos" system, of the name and position held.
The appointed person must send the information no later than the business day after the deadline expires, through the "Control de Envíos" system to the
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv Superintendence, in the following format:
Name of the
Publication
Page
Date of
Publication
Newspapers
C. FORM AND CONTENT OF FINANCIAL STATEMENTS AND NOTES
The basic content of the information to be published is presented in the models listed below.
The formats for Financial Statements A, B, C, D, and E are presented in Chapter V of this Accounting Manual. The corresponding account code is attached to facilitate the identification of accounts to be published.
It is at the option of the Securities Depository and Custody Companies to publish the 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 Securities Depository and Custody Companies to expand the information provided to the public.
In the header of each Financial Statement, following the name of the Securities Depository and Custody Company, it must describe which financial conglomerate it belongs to (if applicable), for example:
"Salvadoran Company, part of conglomerate XYZ, acting as... (Parent, subsidiary, etc.)"
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
FORMAT "F"
NOTES TO THE FINANCIAL STATEMENTS.
In the preparation of the Financial Statements of Companies Specialized in the Deposit and Custody of Securities, what is established in this Accounting Manual and the International Financial Reporting Standards (IFRS) must be observed, prevailing what is established in this Accounting Manual when there is a conflict with the International Financial Reporting Standards (IFRS).
The preparation and publication of the notes is the responsibility of the Administration of the Securities Depository and Custody Companies, but it is 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 corrected notes may be required again.
In addition to the minimum disclosures required by Standards, the following notes must be included:
NOTE 1 ACCOUNTING POLICIES USED
Reference will be made to the accounting period, bases of preparation and presentation of the Financial Statements, monetary correction, conversion bases, Property, plant and equipment, depreciation, amortization of other current assets, deferred taxes and income taxes, indemnification, operating income, cash flow, etc.
NOTE 2 ACCOUNTING CHANGES
Explain if there have been changes in the application of accounting principles with respect to the previous period.
NOTE 3 RISKS DERIVED FROM FINANCIAL INSTRUMENTS This disclosure must be made in accordance with the requirements described in IFRS 7:
"Financial Instruments: Disclosures."
NOTE 4 BALANCES AND TRANSACTIONS WITH RELATED ENTITIES Balances of documents and accounts receivable for commissions accrued for administration and payments made on their behalf must be detailed. Reveal any type of contract in force for obligations or rights. Long-term and short-term matters must be separated, and the effects on results of significant transactions must be revealed.
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
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 are described, their original and amortized amounts.
NOTE 8 VARIOUS CREDITORS
Accounts payable are detailed, their balances, origins, identifying them.
NOTE 9 PROVISIONS
The balances of provisions for the period being reported must be detailed, identifying the concept to which they refer.
NOTE 10 EQUITY
A declaration of the total subscription and payment of Share Capital is made, the share distribution is detailed identifying the shareholders, their number of shares, and the percentage of participation. As well as the equity movements that have occurred in the period being reported, regarding: Distribution of dividends, increases or decreases in capital, revaluations or reserves, losses, etc. It must also be disclosed if the company has controlling or relevant shareholders, the quantity and amount and percentage they represent of the share capital, and that these have been 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 equity level, and how and when they were resolved.
NOTE 12 VOLUME OF SECURITIES IN CUSTODY
The amount of each of the securities, whether fixed income or variable income, must be detailed, specifying the local and international securities center in which they are custodied.
NOTE 13 VOLUME OF PHYSICAL AND DEMATERIALIZED SECURITIES The amounts that the securities center has in custody must be detailed, specifying the type of securities: fixed income and variable income, and whether they are physical or dematerialized.
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
NOTE 14 CONTINGENCIES
Regarding Contingent Liabilities, the following must be included: a brief description of the nature, estimation of the financial effect, indication of uncertainties related to the amount or time of any outflow, and the possibility of any reimbursement. Regarding Contingent Assets, reveal a brief description of the nature and the estimation of the financial effect.
NOTE 15 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 16 SANCTIONS
For the period being reported, sanctions received from the Financial System Superintendence or by another Administrative Authority must be detailed separately, describing the infractions committed, and the sanctions imposed.
NOTE 17 SERVICE CONTRACTS WITH SUB-CUSTODIANS All service contracts entered into with other sub-custodians with national and international depository centers must be included. At a minimum, the following must be included:
− Contract date.
− Name of the Securities Depository Center.
NOTE 18 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 grounds for 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 Securities Depository and Custody Companies, indicating the amounts and quantity of shares.
c. Discontinued operations, indicating the date on which the event occurred.
d. Reclassification of liabilities. e. Gains or losses on the sale of Property, plant and equipment, other assets in subsidiaries and branches. f. Losses originating from disasters.
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv g. Effects of market value on the book value of investments in securities. h. The receipt of shares as payment of dividends, the date of receipt, 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 19 SIGNIFICANT DIFFERENCES BETWEEN INTERNATIONAL FINANCIAL REPORTING STANDARDS AND STANDARDS ISSUED BY THE REGULATOR
Securities Depository and Custody Companies will reveal the significant differences between the International Financial Reporting Standards and this Accounting Manual.
D. OPERATIONS AND TRANSACTIONS TO BE REPORTED ELECTRONICALLY TO THE FINANCIAL SYSTEM SUPERINTENDENCE
Securities Depository and Custody Companies must electronically send to the Superintendence the balances of the Accounts of the Catalog of Companies Specialized in the Deposit and Custody of Securities, on a monthly basis, which must be sent within eight business days following the month being reported.
Structure and files of the information to be sent to the Superintendence.
2.1 Structure of the database of the files. The data structure is defined with the following files:
FILE NAME DESCRIPTION ssf_cdcv_saldo_cuenta.xsd Balances of the accounts of the Securities Depository and Custody Companies catalog.
2.2 Data file for the submission of information. The information will be sent with the following information:
FILE NAME DESCRIPTION saldo_cuenta.xml Balances of the accounts of the Securities Depository and Custody Companies catalog.
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ELEMENT DESCRIPTION id_codigo_cuenta
Accounting Account. The account code will be noted, from the first to the last level according to the nomenclature of its manual and account catalog. nombre_cuenta Description of the accounting account. Name to which the account corresponds according to the entity's account catalog. Saldo_anterior The amount of the previous balance of the account. Cargo_mes The amount of charges that affected the account during the reference month. Abono_mes The amount of credits that affected the account during the reference month. Saldo_actual The amount of the final balance of the account. Naturaleza_cuenta Nature of the account; Debtor or Creditor. Signo_saldo The amounts of the account balances must be presented with their respective signs.
Securities Depository and Custody Companies must implement the necessary mechanisms for the submission of information within a maximum period of ninety business days, counted from the date of having received the technical details from the Superintendence.
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv c) The data structures required by the Superintendence. d) The quality of the information: ensuring that the information is sent free of errors.
The name of the person responsible for these tasks must be notified through the "Control de Envíos" system to the Superintendence, indicating the position held, direct phone number, email address, and any other useful information to guarantee the respective contact. This person may be the same one referred to in subsection B of this Chapter.
The accounts and their balances will be validated prior to sending the data; during this process, the Securities Depository and Custody Company can correct and review its information. Once the sending is performed, it will be taken as definitive. In the event that resending of information is required, the Securities Depository and Custody Company must inform by letter the reason and request authorization from the Securities Intendancy, who will inform the corresponding areas to change the status and allow resending.
The entity that fails to send the information within the deadline established in numeral 1 of this subsection D must send, no later than the next business day, a letter signed by the General Manager, and in their absence, whoever is legally authorized to do so, in which the cause of the non-compliance, the solution to the delay, and the administrative measures that will be taken to avoid the repetition of the non-compliance are clearly explained.
CHAPTER III
ACCOUNT CATALOG
The Account Catalog is presented in the Annex of this Accounting Manual, in which the codes and descriptions are detailed.
CHAPTER IV
ACCOUNT APPLICATION MANUAL
SECTION I
ACCOUNTING APPLICATION MANUAL OF ASSETS
ELEMENT 1 ASSET
DESCRIPTION
Represents resources controlled by the company as a result of past events, and whose future economic benefits are expected to flow to the company. It includes cash in hand, bank deposits, immediate collection effects, negotiable securities, accounts and documents receivable, prepaid expenses, property, plant and equipment, and other assets; as well as, the corresponding provisions for uncollectibility, for the depreciation of Investments, accumulated depreciation, and accumulated amortizations for amortizable assets.
ITEM 11 CURRENT ASSET
DESCRIPTION
Represents resources controlled by the company as a result of past events, and whose future economic benefits are expected to flow to the company during a period of one year at most. It includes cash in hand, bank deposits, immediate collection effects, negotiable securities, accounts and documents receivable, prepaid expenses; as well as, the corresponding provisions for uncollectibility, for the depreciation of Investments.
The following accounts and sub-accounts correspond to this item:
ACCOUNT 110 CASH AND ITS EQUIVALENTS
DESCRIPTION
This account records the cash composed of the existence of local circulation banknotes and coins and foreign coins authorized by the Central Bank, which the entity maintains in the cash box of its main office and the cash for centralized minimal expense disbursements such as petty cash.
SUB-ACCOUNT 1100 PETTY CASH
DETAIL 1100000 BANKNOTES AND COINS IN LOCAL CURRENCY.
DETAIL 1100010 BANKNOTES AND COINS IN FOREIGN CURRENCY.
SUB-ACCOUNT 1101 GENERAL CASH
DETAIL 1101000 BANKNOTES AND COINS IN LOCAL CURRENCY.
DETAIL 1101010 BANKNOTES AND COINS IN FOREIGN CURRENCY.
Periodic verifications of cash holdings must be carried out through cash counts, whose act must be recorded in the relevant minutes duly signed by the persons responsible for their custody and the cash count. Any differences that may be established must be accounted for, as appropriate.
CHARGES:
− For income in local and/or foreign currency, checks or other equivalent currency effects. − For internal transfers of cash. − For cash overages.
CREDITS:
− For cash expenditures in national and/or foreign currency.
− For internal transfers of cash.
− For cash shortages.
ACCOUNT 111 BANKS AND OTHER FINANCIAL INSTITUTIONS DESCRIPTION This account records the amount of current, savings, and time deposits, in national and foreign currency, that the entity maintains in banking institutions and other financial institutions. It includes overdrafts and current account advances granted by banks, as well as by other financial institutions.
SUB-ACCOUNT 1110 LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 1110000 CURRENT ACCOUNT DEPOSITS DETAIL 1110010 SAVINGS ACCOUNT DEPOSITS DETAIL 1110020 TIME DEPOSITS
SUB-ACCOUNT 1111 FOREIGN BANKS AND FINANCIAL INSTITUTIONS DETAIL 1111000 CURRENT ACCOUNT DEPOSITS DETAIL 1111010 SAVINGS ACCOUNT DEPOSITS DETAIL 1111020 TIME DEPOSITS
In the secondary sub-accounts and analytical accounts corresponding, the amount of current, savings, and time deposits, in national and foreign currency, that the entity maintains in banking and non-banking institutions will be recorded by type of entity and Account No. Current account deposits in banks, where applicable, include overdrafts and current account advances granted by banks, as well as by other financial institutions.
Detailing the Bank Account No. corresponding to the analytical account created.
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Norte Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Bank overdrafts, when they occur, must be reclassified to the corresponding liability accounts. Bank account balances must be reconciled with their respective bank statements; differences, as well as items pending correspondence, must be regularized within a period not exceeding thirty (30) days for domestic operations and sixty (60) days for foreign operations.
CHARGES
− For deposits made in cash or its equivalent.
− For fund transfers.
− For credit notes received.
CREDITS
− For checks drawn.
− For withdrawals made in cash or its equivalent.
− For debit notes received.
− For fund transfers.
ACCOUNT 112 RESTRICTED AVAILABLE
DESCRIPTION
This account records deposits on which the company cannot exercise immediate availability, whether due to contractual effects, loans, administrative or judicial orders, or other mandatory restrictive provisions.
SUB-ACCOUNT 1120 DEPOSITS IN GUARANTEE
DESCRIPTION
This sub-account records funds designated to constitute guarantees, prior to agreement by 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 or for the opening of operational bank accounts with own funds. The codes described for each bank must be used.
DETAIL 1120000 DEPOSITS IN GUARANTEE IN M.L.
DETAIL 1120010 DEPOSITS IN GUARANTEE IN M.E.
SUB-ACCOUNT 1121 OTHER RESTRICTED AVAILABILITIES
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Norte Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DESCRIPTION
This sub-account records deposits on which the entity cannot exercise immediate availability due to judicial order or other mandatory restrictive provisions.
DETAIL 1121000 OTHER RESTRICTED AVAILABILITIES IN M.L.
DETAIL 1121010 OTHER RESTRICTED AVAILABILITIES IN M.E.
SUB-ACCOUNT 1122 FUNDS FOR OPENING BANK ACCOUNTS DESCRIPTION This account records own funds deposited by Securities Depository Centers to open savings and current accounts to be used for fund transfers for the entity's operational activity.
DETAIL 1122000 DEPOSIT IN CURRENT ACCOUNT
DETAIL 1122010 DEPOSIT IN SAVINGS ACCOUNT
CHARGES
− For the imposition of guarantee funds.
− For restricted deposits.
− For minimum balances required by banks from own funds
CREDITS
− For the release of guarantee funds.
− For the release of deposits subject to restriction.
− For the cancellation of bank accounts.
ACCOUNT 113 FINANCIAL INVESTMENTS
DESCRIPTION
It comprises investments in securities acquired by the entity with a negotiable character, held to maturity, or available for sale, with the purpose of obtaining returns. These investments will be recorded by adding charges related to their acquisition to the cost. The fluctuation in value that occurs as a result of the corresponding daily valuation must constitute a provision against the profit or loss of the period. The return generated by fixed-income securities investments, as soon as they accrue, must be recorded in the Receivable Returns account.
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Norte Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Repo transactions will be recorded at nominal value plus costs related to their acquisition.
SUB-ACCOUNT 1130 INVESTMENTS HELD FOR TRADING DESCRIPTION This category includes those financial assets, measured at fair value with effect on results, that meet the following conditions: They are acquired with the objective of realizing them in the short term; they are part of a portfolio of Financial Investments identified and managed jointly for which there is evidence of recent actions to generate short-term gains. Derivatives not designated as accounting hedging instruments, and their 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 entity, which may be adequate to assign a fair value to such assets. The entity will not reclassify a financial instrument into this category while it is in its possession or continues to be issued, nor will it remove any classified in this way to take it to a different category.
DETAIL 1130000 PUBLIC BONDS
DETAIL 1130010 BONDS OF PRIVATE FINANCIAL ENTITIES DETAIL 1130020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1130030 FOREIGN PUBLIC BONDS DETAIL 1130040 FOREIGN PRIVATE BONDS DETAIL 1130050 COMMERCIAL PAPER DETAIL 1130060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES DETAIL 1130070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES DETAIL 1130080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES DETAIL 1130090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES DETAIL 1130100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1130110 GUARANTEED SECURITIES (SALE REPOS) DETAIL 1130120 SHARES DETAIL 1130130 INVESTMENTS IN PORTFOLIO MANAGEMENT DETAIL 1130140 INVESTMENTS IN SECURITIZATION FUNDS
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ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Norte Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1130150 ETF'S AND OTHER PARTICIPATIONS DETAIL 1130160 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES DETAIL 1130170 INVESTMENTS IN INVESTMENT FUNDS DETAIL 1130180 DERIVATIVES DETAIL 1130190 PURCHASE REPOS
CHARGES
− For subscription or purchase, generally with credit, to Cash and cash equivalent accounts. − For upward fluctuations in fair value with respect to the subscription or purchase cost, crediting the results account within the income accounts by the difference between the fair value and said cost in the account "Changes in the fair value of financial assets and liabilities". These amounts, once results are settled at the end of the period, will become part of the Restricted Equity, Investments held for trading account. − For the amount of accrued interest not collected at the close of different economic periods, crediting the Interest and dividends portfolio Financial Investments accounts. − Repos will be recorded at nominal value plus costs related to their acquisition.
CREDITS
− For downward fluctuations in fair value with respect to the subscription or purchase cost, debiting the results account within the expense accounts by the difference between the fair value and said cost in the account "Provision for devaluation". − For sales, early amortizations, or derecognition of securities in the portfolio, with debit to Cash and cash equivalent accounts and, in the event of gains, crediting the "Gain on sale of Financial Investments" account and, in the event of losses, debiting the expense account "Negotiable financial assets and liabilities" by the difference between the sale price and the price at which it was recorded at that time. − In the case of Investments in foreign currency, this account will be debited or credited by the exchange rate between the previous value and the current exchange rate, charged or credited to the expense or income results accounts "Exchange difference".
SUB-ACCOUNT 1131 INVESTMENTS HELD TO MATURITY DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Norte Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
In this category, non-derivative financial assets with fixed maturity and determinable or determinable cash flows may be included that the entity has, from the beginning and on any subsequent date, both the positive intention and the demonstrated financial capacity to hold them until maturity. Such intention and capacity must be consistent with its risk policies and classification of financial assets. Assets classified in this category will be recorded at their amortized cost. The amortized cost will be measured by the present value of estimated future cash flows discounted at the original effective interest rate of the financial asset(s).
DETAIL 1131000 PUBLIC BONDS
DETAIL 1131010 BONDS OF PRIVATE FINANCIAL ENTITIES DETAIL 1131020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1131030 FOREIGN PUBLIC BONDS DETAIL 1131040 FOREIGN PRIVATE BONDS DETAIL 1131050 COMMERCIAL PAPER DETAIL 1131060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES DETAIL 1131070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES DETAIL 1131080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES DETAIL 1131090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES DETAIL 1131100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1131110 INVESTMENTS IN SECURITIZATION FUNDS DETAIL 1131120 ETF'S AND OTHER PARTICIPATIONS DETAIL 1131130 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES DETAIL 1131140 INVESTMENTS IN INVESTMENT FUNDS DETAIL 1131150 DERIVATIVES
CHARGES
− For the subscription or purchase cost with credit normally to Cash and its equivalents accounts. − For positive adjustments to amortized cost in case the acquisition cost is lower than the face value of the asset or interest is paid at maturity with credit to the Interest and dividends income account of the Financial Investments portfolio. − For accrued interest with credit to the Interest and dividends income account of the Financial Investments portfolio.
CREDITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Norte Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− For negative adjustments to amortized cost in case the acquisition cost is higher than the face value, debiting the Interest and dividends income account of the Financial Investments portfolio, once accrued interest has been credited.
SUB-ACCOUNT 1132 INVESTMENTS AVAILABLE FOR SALE DESCRIPTION This category will include non-derivative financial assets that are specifically designated as available for sale, or that are not classified as:
a) Trading; b) Loans and receivables; c) Held-to-maturity investments; or d) Financial assets accounted for at fair value with changes in results. In short, it is the default category for Investments.
DETAIL 1132000 PUBLIC BONDS
DETAIL 1132010 BONDS OF PRIVATE FINANCIAL ENTITIES DETAIL 1132020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1132030 FOREIGN PUBLIC BONDS DETAIL 1132040 FOREIGN PRIVATE BONDS DETAIL 1132050 COMMERCIAL PAPER DETAIL 1132060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES DETAIL 1132070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES DETAIL 1132080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES DETAIL 1132090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES DETAIL 1132100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Norte Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1132110 SHARES
DETAIL 1132120 INVESTMENTS IN PORTFOLIO MANAGEMENT DETAIL 1132130 INVESTMENTS IN SECURITIZATION FUNDS DETAIL 1132140 ETF'S AND OTHER PARTICIPATIONS DETAIL 1132150 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES DETAIL 1132160 INVESTMENTS IN INVESTMENT FUNDS DETAIL 1132170 DERIVATIVES
SUB-ACCOUNT 1133 (ESTIMATE FOR VALUATION OF FINANCIAL INVESTMENTS) DESCRIPTION This 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 credit and is presented decreasing the item to which it belongs.
DETAIL 1133000 INVESTMENTS HELD FOR TRADING DETAIL 1133010 INVESTMENTS AVAILABLE FOR SALE
CHARGES
− For the cost of securities plus charges related to their acquisition. − For internal transfers of securities. − For the increase in the fair value of securities. − For securities that are guaranteeing sale repos. − For the imposition of securities pledged as guarantee. − For the balance of accumulated provisions constituted at the date of sale.
CREDITS
− For the sale price of Investments in securities.
− For internal transfers of securities.
− For the maturity of sale repo.
− For the release of securities pledged as guarantee.
− For the constitution of the provision determined by the reduction of cost to fair value.
ACCOUNT 114 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM CLIENTS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Norte Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DESCRIPTION
It comprises various rights that are directly related to the activity of The Securities Depository Center. It includes accounts and documents receivable from clients, for stock operations and other accounts receivable. It includes the corresponding accounts to record items that result from doubtful collectability. Accounts and documents receivable must be evaluated at least monthly, in order to establish their recoverability, in accordance with the policies established by the entity. Accounts classified as uncollectable by 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 collection accounts, in the corresponding analytical accounts that include the accounts of this item, for which the corresponding provisions must be constituted. For adequate presentation in the balance sheet, the balance of this item will be shown net of the complementary asset account, ESTIMATE FOR UNCOLLECTABLE ACCOUNTS.
SUB-ACCOUNT 1140 CENTRAL GOVERNMENT, MUNICIPAL AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 1140000 LOANS DETAIL 1140010 SERVICE FEES DETAIL 1140020 OTHERS
SUB-ACCOUNT 1141 AUTONOMOUS FINANCIAL PUBLIC ENTITIES DETAIL 1141000 LOANS DETAIL 1141010 SERVICE FEES DETAIL 1141020 OTHERS
SUB-ACCOUNT 1142 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 1142000 LOANS DETAIL 1142010 SERVICE FEES DETAIL 1142020 OTHERS
SUB-ACCOUNT 1143 PRIVATE COMPANIES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICE DETAIL 1143000 LOANS DETAIL 1143010 SERVICE FEES DETAIL 1143020 OTHERS
SUB-ACCOUNT 1144 PENSION FUND MANAGERS
DETAIL 1144000 LOANS
DETAIL 1144010 SERVICE FEES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Norte Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1144020 OTHERS
SUB-ACCOUNT 1145 INVESTMENT FUND MANAGERS
DETAIL 1145000 LOANS
DETAIL 1145010 SERVICE FEES
DETAIL 1145020 OTHERS
SUB-ACCOUNT 1146 STOCKBROKERAGE FIRMS
DETAIL 1146000 LOANS
DETAIL 1146010 SERVICE FEES
DETAIL 1146020 OTHERS
SUB-ACCOUNT 1147 FOREIGN DEPOSITORY AND CUSTODY CENTERS AND FOREIGN COMPANIES DETAIL 1147000 LOANS DETAIL 1147010 SERVICE FEES DETAIL 1147020 OTHERS
SUB-ACCOUNT 1148 OTHER ACCOUNTS RECEIVABLE DESCRIPTION It represents accounts receivable from entities that do not correspond to any of the previous concepts for interest paid in advance, advances to suppliers, indemnities for accidents, cash shortages and other accounts receivable, but which are also not from related companies and/or officials.
DETAIL 1148000 INTEREST PAID IN ADVANCE
DETAIL 1148010 ADVANCES TO SUPPLIERS
DETAIL 1148020 CLAIMED INDEMNITIES FOR ACCIDENTS DESCRIPTION In this detail, amounts pending collection from insurance companies for accidents occurred in insured assets will be recorded.
DETAIL 1148030 CASH SHORTAGES
DESCRIPTION
In this detail, the value of cash shortages detected in audits and whose responsibility has not been attributed to the employee will be recorded.
DETAIL 1148040 ACCOUNTS RECEIVABLE FROM NON-INSTITUTIONAL PARTICIPANTS DESCRIPTION It represents the value to be collected from indirect participants, which do not correspond to the previous classifications.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Norte Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1148050 OTHER ACCOUNTS RECEIVABLE
DESCRIPTION
It records those sub-sub-accounts receivable that do not correspond to any of the previous sub-sub-accounts.
SUB-ACCOUNT 1149 (ESTIMATE FOR UNCOLLECTABLE ACCOUNTS) DESCRIPTION This sub-account records the estimate for doubtful collection accounts and documents receivable. Balances that in the previous year showed no movement and for which there is no evidence of the possibility of collection must be recognized as losses in the period in which such event is determined.
DETAIL 1149000 CENTRAL GOVERNMENT, MUNICIPAL AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 1149010 AUTONOMOUS FINANCIAL PUBLIC ENTITIES DETAIL 1149020 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 1149030 PRIVATE COMPANIES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICE . DETAIL 1149040 PENSION FUND MANAGERS DETAIL 1149050 INVESTMENT FUND MANAGERS DETAIL 1149060 STOCKBROKERAGE FIRMS DETAIL 1149070 FOREIGN DEPOSITORY AND CUSTODY CENTERS AND FOREIGN COMPANIES . DETAIL 1149080 OTHER ACCOUNTS RECEIVABLE
CHARGES
− For rights generated by own operations and by services provided to third parties. − For loans granted to third parties. − For payments made in excess and/or on behalf of third parties. Applicable to all main sub-accounts, except for the sub-account ESTIMATE FOR UNCOLLECTABLE ACCOUNTS, the latter is charged by:
− For the partial or total collection of accounts for which provisions for risk of uncollectability have been constituted. − For the write-off of accounts classified as uncollectable. − For the reversal of provisions that result excessive or improper.
CREDITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Norte Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− For the collection of rights.
− For the collection of loans granted.
− For the collection or refund of payments made in excess and/or on behalf of third parties. − For the write-off of accounts classified as uncollectable. Applicable to all main sub-accounts, except for the sub-account ESTIMATE FOR UNCOLLECTABLE ACCOUNTS, the latter is credited by:
− For the constitution of provisions for accounts classified as doubtful collectability.
ACCOUNT 115 RELATED ACCOUNTS AND DOCUMENTS RECEIVABLE DESCRIPTION This account records the entity's rights, which the entity will soon collect from companies, employees, shareholders, and others with whom it is related. Accounts and documents receivable must be evaluated at least semi-annually, on June 30 and December 31, in order to establish their recoverability. Accounts classified as uncollectable by management and/or those that, after their maturity, ninety (90) days have passed and have not been collected, must be subject to accounting reclassification as doubtful collection accounts, in the corresponding analytical accounts that include the accounts of this item, for which the corresponding provisions must be constituted. For adequate presentation in the balance sheet, the balance of this item will be shown net of the complementary asset account, ESTIMATE FOR UNCOLLECTABLE ACCOUNTS.
SUB-ACCOUNT 1150 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES DETAIL 1150000 SALARY ADVANCES DETAIL 1150010 SHORT-TERM LOANS DETAIL 1150020 OTHERS
SUB-ACCOUNT 1151 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM DIRECTORS AND SHAREHOLDERS DETAIL 1151000 LOANS TO DIRECTORS DETAIL 1151010 LOANS TO SHAREHOLDERS DETAIL 1151020 OTHERS
SUB-ACCOUNT 1152 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1152000 LOANS
DETAIL 1152010 FEES FOR SERVICES
DETAIL 1152020 OTHERS
SUB-ACCOUNT 1159 ESTIMATE FOR UNCOLLECTIBLE ACCOUNTS DETAIL 1159000 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES DETAIL 1159010 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM DIRECTORS AND SHAREHOLDERS DETAIL 1159020 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES CHARGES − For the entity's rights with related parties. − For the transfer of accounts and documents receivable considered to be of doubtful collectability. Applicable to all main sub-accounts, except for the sub-account ESTIMATE FOR UNCOLLECTIBLE ACCOUNTS; the latter is charged by:
− For the partial or total collection of accounts for which provisions for uncollectibility risk have been established. − For the write-off of accounts classified as uncollectible. − For the reversal of provisions that are excessive or improper. CREDITS − For credits or payments received by the entity from related parties. − For the write-off of RELATED ACCOUNTS AND DOCUMENTS RECEIVABLE. − For the partial or total collection of accounts of doubtful collectability. − For the write-off of accounts classified as uncollectible. Applicable to all main sub-accounts, except for the sub-account ESTIMATE FOR UNCOLLECTIBLE ACCOUNTS; the latter is credited by:
− For the establishment of provisions for accounts classified as doubtful collectability.
ACCOUNT 116 ACCRUED YIELDS
DESCRIPTION
This account records the accrued yields from interest receivable on deposited, invested, or loaned capital, and the rights generated from participation in profits corresponding to Investments in other companies.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 1160 LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 1160000 YIELDS RECEIVABLE IN LOCAL CURRENCY DETAIL 1160010 YIELDS RECEIVABLE IN FOREIGN CURRENCY SUB-ACCOUNT 1161 FOREIGN BANKS AND FINANCIAL INSTITUTIONS DETAIL 1161000 YIELDS RECEIVABLE IN FOREIGN CURRENCY SUB-ACCOUNT 1162 YIELDS RECEIVABLE FROM FINANCIAL INVESTMENTS DETAIL 1162000 INVESTMENT IN FIXED INCOME SECURITIES DETAIL 1162010 INVESTMENTS IN VARIABLE INCOME SECURITIES DETAIL 1162020 INVESTMENTS IN COLLECTIVE FUNDS DETAIL 1162030 REPO AGREEMENTS DETAIL 1162040 DERIVATIVES CHARGES − For accrued interest and commissions pending collection. − For declared dividends pending collection. CREDITS − For the collection of interest, commissions, dividends, and others.
ACCOUNT 117 TAXES
DESCRIPTION
This account records advance payments of income tax made by the entity, which will be applied at the close of the accounting period or fiscal year. It also records the tax credit for Value Added Tax (VAT), which must be netted monthly with the Fiscal Debit account. Retained and Collected VAT is also recorded. This account does not record the differences between the paid income tax and the accounting income tax.
SUB-ACCOUNT 1170 VAT, TAX CREDIT
DETAIL 1170000 VAT, TAX CREDIT
DETAIL 1170010 ADVANCE VAT TAX WITHHELD
DESCRIPTION
Represents the percentage withheld by third parties from the Central Securities Depository, in the concept of VAT tax calculated on the net value of sales made, and constitutes an advance of said tax at the time of its settlement.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1170020 COLLECTED VAT TAX
DESCRIPTION
Represents the percentage collected by third parties from the Central Securities Depository, in the concept of VAT tax calculated on the net value of purchases made from said subjects, and constitutes an advance of future fiscal debits, which is settled at the time of presenting the corresponding monthly declaration.
DETAIL 1170030 OTHER WITHHOLDINGS
DESCRIPTION
Its balance represents withholdings made by third parties from the Central Securities Depository, in the concept of VAT tax, under any modality other than the classifications above.
SUB-ACCOUNT 1171 INCOME TAXES
DETAIL 1171000 ADVANCE PAYMENT OF INCOME TAX DESCRIPTION Records the disbursements made by the Central Securities Depository, for advance payments of income taxes, in fiscal periods not yet ended.
DETAIL 1171010 TAX CREDIT OF INCOME TAX
DESCRIPTION
Its balance represents tax credit for income tax generated, when the advance payment during a given year is greater than the final tax assessed by the General Directorate of Taxes.
DETAIL 1171020 WITHHELD INCOME TAX
CHARGES
− For amounts withheld by third parties in the concept of advance payment of VAT tax, collected tax, and other withholdings other than the above made to the Stock Exchange. − Represents tax withheld by third parties from the entity, which will be settled at the time of presenting the final income tax declaration. − For the accounting of payments made in advance of income tax. − For the amounts of VAT tax credits. CREDITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− For the settlement of income tax paid in advance at the close of the fiscal year. − For the monthly payment, settled against the VAT fiscal debit generated in the corresponding period or the generation of the remainder of the next period.
ACCOUNT 118 PREPAID EXPENSES
DESCRIPTION
Comprises various expenses paid in advance for the acquisition of goods or services, which will be used or compensated on a date subsequent to the close of the fiscal year and are directly related to the activity of the central depositories. Includes prepaid rents and insurance, bond premiums, office supplies and stationery, prepaid subscriptions, advertising and marketing, and prepaid taxes. Whose maturity period is greater than two months.
SUB-ACCOUNT 1180 PREPAID EXPENSES FOR
SERVICES
DETAIL 1180000 RENTS
DETAIL 1180010 INSURANCE
DETAIL 1180020 BOND PREMIUMS
DETAIL 1180030 PREPAID SUBSCRIPTIONS
DETAIL 1180040 ADVERTISING AND MARKETING
DETAIL 1180050 COMMUNICATIONS
DETAIL 1180060 COST OF AUDIT
DESCRIPTION
Represents the advance payment of audit costs made by the central securities depository in favor of the Financial System Superintendence.
DETAIL 1180070 MEMBERSHIP FEES
DESCRIPTION
Represents the advance payment of memberships, also records the advance payment made.
DETAIL 1180080 INTEREST
DETAIL 1180090 REPAIR AND MAINTENANCE OF VEHICLES DETAIL 1180100 REAL ESTATE MAINTENANCE DETAIL 1180110 OTHER RECEIVED SERVICES DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Represents payment for other received services that are not registered in the previous detail sub-sub-accounts, so the entity must open a sub-sub-account identifying each service.
SUB-ACCOUNT 1181 PREPAID EXPENSES IN
MATERIALS
DETAIL 1181000 OFFICE SUPPLIES AND STATIONERY
SUB-ACCOUNT 1182 DEFERRED INCOME TAX
DESCRIPTION
This account records the temporary differences between income tax in accordance with the Law and financial income tax, when the financial tax is greater than the legal tax.
DETAIL 1182000 PROVISION FOR VALUATION
DETAIL 1182010 OTHER PROVISIONS
CHARGES
− For disbursements made for received services and not consumed, attributable to future fiscal years. CREDITS − For received and consumed services, attributable to future fiscal years.
ITEM 12 NON-CURRENT ASSET
DESCRIPTION
Comprises the tangible properties used by the company for the development of its activities. They present as characteristics a relatively long useful life, are not the object of habitual transfer operations, and are subject to depreciation. It also includes acquisitions, not for sale, of Investments in securities or physical assets, for which the valuation criteria of Investments held for trading apply. Long-term assets include rights that do not constitute assets in the full sense of the word, such as intangible assets. Goods received under financial lease are registered in this item, keeping control of the relevant depreciation, amortization of the debt, and financial charges and other expenses related to the contract in the pertinent accounts.
Under no circumstances shall repairs, spare parts, and other maintenance expenses that do not substantially modify the form and conditions of use of the goods be activated. Goods with a useful life of less than one year are excluded, which due to their insignificance, are preferred to be charged directly to results and whose inventory can be registered in off-balance sheet accounts. For adequate presentation in the Balance Sheet, the balance of this item must be shown net of the accumulated depreciation of the accounts that make it up. The depreciable amount of a fixed asset item must be assigned on a systematic and rational basis throughout its useful life; in case of revaluation of the depreciated asset, the corresponding adjustment to the charge for the concept of depreciation must be made. An item may be recognized as a long-term asset when:
a. It is probable that future economic benefits associated with the asset will flow to the company. b. The cost of the asset to the company can be measured reliably. The following accounts and sub-accounts correspond to this item:
ACCOUNT 120 REAL ESTATE
DESCRIPTION
Represents the set of assets, with a duration of more than one year, which are not acquired for sale but for use in the normal operation of the company and additionally cannot be transferred from one place to another. Revaluations must be disclosed in notes to the financial statements and their registration requires prior approval of the Financial System Superintendence, prior opinion of an appraiser. When a long-term asset item corresponding to fixed assets is revalued, the entire class of fixed assets to which that asset belongs must be revalued, in a systematic and rational manner.
SUB-ACCOUNT 1200 LAND
DESCRIPTION
This account records the value of the land of the different real estate properties of the entity that are destined for the development of its activities.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1200000 LAND
DESCRIPTION
Records the acquisition cost of the land, including within such costs, those disbursements necessary for its putting into use.
DETAIL 1200010 REVALUATION OF LAND
DESCRIPTION
Records the difference between the value appraised by an appraiser and the historical cost of the land, revaluation previously approved by the Financial System Superintendence.
DETAIL 1200020 ACCUMULATED IMPAIRMENT OF LAND
SUB-ACCOUNT 1201 BUILDINGS
DESCRIPTION
This account records the value of the buildings that are destined for the development of the entity's activities, net of accumulated depreciation for buildings and installations.
DETAIL 1201000 BUILDINGS
DESCRIPTION
Records the final construction cost of the buildings, including within such costs, those disbursements necessary for their putting into use.
DETAIL 1201010 REVALUATION OF BUILDINGS
DESCRIPTION
Records the difference between the value appraised by an appraiser and the historical cost of the Building, revaluation previously approved by the Financial System Superintendence.
DETAIL 1201020 ACCUMULATED DEPRECIATION OF BUILDINGS DESCRIPTION Records depreciation due to wear and tear, use, or obsolescence of the asset; revaluations of real estate assets (Except land) must be included as depreciation in the respective period.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1201030 ACCUMULATED IMPAIRMENT OF BUILDINGS
SUB-ACCOUNT 1202 INSTALLATIONS
DESCRIPTION
This account records the value of the installations that are destined for the development of the entity's activities, net of accumulated depreciation for buildings and installations.
DETAIL 1202000 INSTALLATIONS
DETAIL 1202010 REVALUATION OF INSTALLATIONS DETAIL 1202020 ACCUMULATED DEPRECIATION OF INSTALLATIONS DETAIL 1202030 ACCUMULATED IMPAIRMENT OF INSTALLATIONS CHARGES − For the acquisition cost of real estate and installations. − For revalued values, according to expert opinion and prior approval of the Financial System Superintendence. − The sub-account corresponding to depreciation is charged at the time of alienating the asset that caused the depreciation. CREDITS − For the sale of real estate and installations. − For the realization of revaluations. − The sub-account corresponding to depreciation is charged by the annual depreciation of the asset, except for land, depreciation can be recognized by obsolescence, use, physical wear and tear, or simply by the passage of time.
ACCOUNT 121 FURNITURE
DESCRIPTION
Represents the set of assets, with a duration of more than one year, which are not acquired for sale but for use in the normal operation of the company and additionally can be transferred from one place to another.
SUB-ACCOUNT 1210 VEHICLES
DESCRIPTION
This account records the vehicles owned by the entity, for the development of its activities, net of accumulated depreciation and impairment.
DETAIL 1210000 VEHICLES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1210010 REVALUATION OF VEHICLES
DETAIL 1210020 ACCUMULATED DEPRECIATION OF VEHICLES DETAIL 1210030 ACCUMULATED IMPAIRMENT OF VEHICLES
SUB-ACCOUNT 1211 FURNITURE AND EQUIPMENT
DESCRIPTION
This account records 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.
DETAIL 1211000 OFFICE FURNITURE
DETAIL 1211010 COMPUTING EQUIPMENT
DETAIL 1211020 COMMUNICATION EQUIPMENT
DETAIL 1211030 SECURITY EQUIPMENT
DETAIL 1211040 OTHER EQUIPMENT
DETAIL 1211050 ACCUMULATED DEPRECIATION OF FURNITURE AND EQUIPMENT DETAIL 1211060 ACCUMULATED IMPAIRMENT OF FURNITURE AND EQUIPMENT
SUB-ACCOUNT 1212 GOODS TAKEN UNDER FINANCIAL LEASE DESCRIPTION This account records 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.
DETAIL 1212000 REAL ESTATE
DETAIL 1212010 OFFICE FURNITURE AND EQUIPMENT DETAIL 1212020 TRANSPORT EQUIPMENT DETAIL 1212030 OTHER GOODS DETAIL 1212040 ACCUMULATED DEPRECIATION OF GOODS TAKEN UNDER FINANCIAL LEASE DETAIL 1212050 ACCUMULATED IMPAIRMENT OF GOODS TAKEN UNDER FINANCIAL LEASE
SUB-ACCOUNT 1213 OTHER GOODS OF DIVERSE USE DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
This account records the value of works of art, the library, and other company assets, net of accumulated depreciation for other goods of diverse use.
DETAIL 1213000 WORKS OF ART
DETAIL 1213010 LIBRARY
DETAIL 1213020 OTHER GOODS
DETAIL 1213030 ACCUMULATED DEPRECIATION OF OTHER GOODS OF DIVERSE USE DETAIL 1213040 ACCUMULATED IMPAIRMENT OF OTHER GOODS OF DIVERSE USE
SUB-ACCOUNT 1214 INVESTMENT PROPERTIES
DESCRIPTION
In the accounts of this item, properties (land or buildings, or part of a building, or both) must be registered, maintained (by the owner or by the lessee in a financial lease), with the aim of obtaining rents or capital gains or both and not for use in the production or supply of goods and services, for administrative purposes, nor for sale in the ordinary course of its operations. Such investment properties will be measured initially at cost, transaction costs associated with the transaction will be included in the initial valuation, after initial recognition it will value the assets by the cost model, that is, valuation at cost less accumulated depreciation and any accumulated impairment loss.
DETAIL 1214000 LAND
DETAIL 1214010 BUILDINGS
DETAIL 1214020 ACCUMULATED REVALUATION OF INVESTMENT PROPERTIES DETAIL 1214030 ACCUMULATED DEPRECIATION OF INVESTMENT PROPERTIES DETAIL 1214040 ACCUMULATED IMPAIRMENT OF INVESTMENT PROPERTIES CHARGES − For the acquisition cost of real estate. − For the accounting cost of goods taken under financial lease. − For revalued values, according to expert opinion and prior approval of the Financial System Superintendence. − 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.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− 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 its equivalents accounts or to accounts payable. − In the case of impairment reversal, with credit to the Income account Reversals of asset impairment. − Depreciation will be debited in case of intention to sell by reclassifying the asset to which it is affected, crediting the account in the corresponding heading. CREDITS − For the sale of real estate. − For the transfer of the amount accounted for of goods taken under financial lease at the end of the contract. − For the realization of revaluations. − The sub-account corresponding to depreciation is charged by the annual depreciation of the asset, 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 on asset impairment, as appropriate. − It will be credited for monthly recognition, with debit to the corresponding expense account of Depreciations. − For the impairment loss produced by the amount that exceeds its book value by its recoverable amount.
ACCOUNT 122 IMPROVEMENTS IN PROPERTY PLANT AND EQUIPMENT DESCRIPTION This account records the value of improvements in the entity's properties, which are destined for the development of the company's activities. Expenditures that significantly prolong the life of the activated asset and represent material balances will be registered as improvements.
SUB-ACCOUNT 1220 IMPROVEMENTS
DETAIL 1220000 ON LAND
DETAIL 1220010 ON BUILDINGS
DETAIL 1220020 ON INSTALLATIONS
DETAIL 1220030 ON VEHICLES
DETAIL 1220040 IMPROVEMENTS IN OTHER ASSETS DETAIL 1220050 ACCUMULATED DEPRECIATION OF IMPROVEMENTS CHARGES − For improvements and capitalizable expenses that represent a greater value of the asset.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− By the revaluation of assets.
− By the reduction of accumulated depreciation recorded when an asset is taken out of use, disposed of, or sold.
CREDITS
− By the cost of assets withdrawn or transferred.
− By the recording of accumulated depreciation.
ACCOUNT 123 LONG-TERM FINANCIAL INVESTMENTS DESCRIPTION This account comprises investments in securities acquired by the entity with a negotiable character, held to maturity, or available for sale, with the purpose of obtaining returns.
These Investments will be recorded by adding to the cost the charges related to their acquisition. The fluctuation in value that occurs as a consequence of the corresponding daily valuation must constitute a provision against the profit or loss of the period.
The return generated by fixed-income securities investments, as soon as they accrue, must be recorded in the account Income Receivable.
Repo transactions will be recorded at nominal value plus the costs related to their acquisition.
SUB-ACCOUNT 1230 INVESTMENTS HELD FOR TRADING DESCRIPTION This category includes those financial assets, measured at fair value with effect on results, that meet the following conditions: They are acquired with the objective of realizing them in the short term; they are part of a portfolio of Financial Investments identified and managed jointly for which there is evidence of recent activities 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 a valuation methodology developed by an authorized entity, which may be adequate to assign a fair value to such assets. The entity will not reclassify a financial instrument into this category while it is in its possession or continues to be issued, nor will it remove any classified in this way to take it to a different category.
DETAIL 1230000 PUBLIC BONDS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1230010 BONDS OF PRIVATE FINANCIAL ENTITIES DETAIL 1230020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1230030 FOREIGN PUBLIC BONDS DETAIL 1230040 FOREIGN PRIVATE BONDS DETAIL 1230050 COMMERCIAL PAPER DETAIL 1230060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES DETAIL 1230070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES DETAIL 1230080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES DETAIL 1230090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES DETAIL 1230100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1230110 SHARES DETAIL 1230120 INVESTMENTS IN PORTFOLIO MANAGEMENT DETAIL 1230130 INVESTMENTS IN SECURITIZATION FUNDS DETAIL 1230140 ETF'S AND OTHER PARTICIPATIONS DETAIL 1230150 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES DETAIL 1230160 INVESTMENTS IN INVESTMENT FUNDS DETAIL 1230170 DERIVATIVES
DEBITS
− By subscription or purchase, with credit, generally, to Cash and cash equivalent accounts. − By upward fluctuations in fair value with respect to the subscription or purchase cost, crediting the results account within the income accounts by the difference between the fair value and said cost in the account "Changes in fair value of financial assets and liabilities". These amounts, once results are settled at the end of the period, will become part of the Restricted Equity, Investments held for trading account. − By the amount of accrued interest not collected at the close of the different economic periods, crediting the account "Interest and dividends from the Financial Investments portfolio". − Repo transactions will be recorded at nominal value plus the costs related to their acquisition.
CREDITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− By downward fluctuations in fair value with respect to the subscription or purchase cost, debiting the results account within the expense accounts by the difference between the fair value and said cost in the account "Provision for devaluation". − By sales, early amortizations, or write-offs in the securities portfolio, with debit to Cash and cash equivalent accounts and, in case of gains, crediting the account "Gain on sale of Financial Investments" and, in case of losses, debiting the expense account "Negotiable financial assets and liabilities" by the difference between the selling price and the price at which it was recorded at that time. − In the case of Investments in foreign currency, this account will be debited or credited by the exchange rate between the previous value and the current exchange rate, charged or credited to the expense or income results accounts "Exchange difference".
SUB-ACCOUNT 1231 INVESTMENTS HELD TO MATURITY DESCRIPTION This category may include non-derivative financial assets with fixed maturity and determinable or determinable cash flows that the entity has, from the beginning and on any subsequent date, both the positive intention and the demonstrated financial capacity to hold them until maturity. Such intention and capacity must be consistent with its risk policies and classification of financial assets.
Assets classified in this category will be recorded at their amortized cost. The amortized cost will be measured by the present value of estimated future cash flows discounted at the original effective interest rate of the financial asset(s).
DETAIL 1231000 PUBLIC BONDS
DETAIL 1231010 BONDS OF PRIVATE FINANCIAL ENTITIES DETAIL 1231020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1231030 FOREIGN PUBLIC BONDS DETAIL 1231040 FOREIGN PRIVATE BONDS DETAIL 1231050 COMMERCIAL PAPER DETAIL 1231060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES DETAIL 1231070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES DETAIL 1231080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1231090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES DETAIL 1231100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1231110 INVESTMENTS IN SECURITIZATION FUNDS DETAIL 1231120 ETF'S AND OTHER PARTICIPATIONS DETAIL 1231130 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES DETAIL 1231140 INVESTMENTS IN INVESTMENT FUNDS DETAIL 1231150 DERIVATIVES
DEBITS
− By the subscription or purchase cost with credit normally to Cash and its equivalent accounts. − By positive adjustments to amortized cost in case the acquisition cost is lower than the face value of the asset or if interest is paid at maturity with credit to the Interest and dividends income account from the Financial Investments portfolio. − By accrued interest with credit to the Interest and dividends income account from the Financial Investments portfolio.
CREDITS
− By negative adjustments to amortized cost in case the acquisition cost is higher than the face value, debiting the Interest and dividends income account from the Financial Investments portfolio, once accrued interest has been credited.
SUB-ACCOUNT 1232 INVESTMENTS AVAILABLE FOR SALE DESCRIPTION This category will include non-derivative financial assets that are specifically designated as available for sale, or that are not classified as:
a) Trading; b) Loans and receivables; c) Held-to-maturity investments; or d) Financial assets accounted for at fair value with changes in results.
In short, it is the default category for Investments.
DETAIL 1232000 PUBLIC BONDS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1232010 BONDS OF PRIVATE FINANCIAL ENTITIES DETAIL 1232020 BONDS OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1232030 FOREIGN PUBLIC BONDS DETAIL 1232040 FOREIGN PRIVATE BONDS DETAIL 1232050 COMMERCIAL PAPER DETAIL 1232060 INVESTMENT CERTIFICATES OF FINANCIAL ENTITIES DETAIL 1232070 INVESTMENT CERTIFICATES OF NON-FINANCIAL ENTITIES DETAIL 1232080 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PUBLIC ENTITIES DETAIL 1232090 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE FINANCIAL ENTITIES DETAIL 1232100 OTHER INVESTMENTS IN FIXED INCOME SECURITIES OF PRIVATE NON-FINANCIAL ENTITIES DETAIL 1232110 SHARES DETAIL 1232120 INVESTMENTS IN PORTFOLIO MANAGEMENT DETAIL 1232130 INVESTMENTS IN SECURITIZATION FUNDS DETAIL 1232140 ETF'S AND OTHER PARTICIPATIONS DETAIL 1232150 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES DETAIL 1232160 INVESTMENTS IN INVESTMENT FUNDS DETAIL 1232170 DERIVATIVES
SUB-ACCOUNT 1233 (PROVISION FOR VALUATION OF LONG-TERM FINANCIAL INVESTMENTS) DESCRIPTION This account must represent the fluctuation of Financial Investments, caused by price variations, by insolvency of payment by the issuer, or other causes that indicate that the instrument has deteriorated; its balance is credit and is presented decreasing the item to which it belongs.
DETAIL 1233000 INVESTMENTS HELD FOR TRADING DETAIL 1233010 INVESTMENTS AVAILABLE FOR SALE
DEBITS
− By the cost of securities plus charges related to their acquisition.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− By internal transfers of titles.
− By the increase in the fair value of titles.
− By securities that are guaranteeing sale repos.
− By the imposition of titles ceded as collateral.
− By the balance of accumulated provisions constituted at the date of sale.
CREDITS
− By the selling price of Investments in securities.
− By internal transfers of titles.
− By the maturity of sale repo.
− By the release of titles ceded as collateral.
− By the constitution of the provision determined by the reduction of cost to fair value.
ACCOUNT 124 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM CLIENTS LONG-TERM DESCRIPTION This account comprises various rights that are directly related to the entity's activity. It includes accounts and documents receivable from issuers, Investors, Brokerage Houses, etc. It includes the corresponding accounts to register items that result from doubtful collectability. All the aforementioned accounts with a maturity greater than one year.
Accounts and documents receivable must be evaluated at least monthly, in order to establish their recoverability, according to the policies established by the entity. Accounts qualified or classified as uncollectable by the administration and/or those that after their maturity, thirty (30) days have passed and have not been collected, must be subject to accounting reclassification as doubtful receivables, in the corresponding analytical accounts that include the accounts of this item, for which the corresponding provisions must be constituted.
For adequate presentation in the balance sheet, the balance of this item will be shown net of the ESTIMATION FOR UNCOLLECTABLE ACCOUNTS account.
SUB-ACCOUNT 1240 CENTRAL GOVERNMENT, MUNICIPAL AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 1240000 LOANS DETAIL 1240010 OTHERS
SUB-ACCOUNT 1241 AUTONOMOUS FINANCIAL PUBLIC COMPANIES DETAIL 1241000 LOANS DETAIL 1241010 OTHERS
SUB-ACCOUNT 1242 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 1242000 LOANS DETAIL 1242010 OTHERS
SUB-ACCOUNT 1243 PRIVATE COMPANIES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICE DETAIL 1243000 LOANS DETAIL 1243010 OTHERS
SUB-ACCOUNT 1244 PENSION FUND ADMINISTRATORS DETAIL 1244000 LOANS DETAIL 1244010 OTHERS
SUB-ACCOUNT 1245 INVESTMENT FUND ADMINISTRATORS DETAIL 1245000 LOANS DETAIL 1245010 OTHERS
SUB-ACCOUNT 1246 BROKERAGE HOUSES
DETAIL 1246000 LOANS
DETAIL 1246010 OTHERS
SUB-ACCOUNT 1247 FOREIGN DEPOSIT AND CUSTODY CENTERS AND FOREIGN COMPANIES DETAIL 1247000 LOANS DETAIL 1247010 OTHERS
SUB-ACCOUNT 1248 OTHER LONG-TERM RECEIVABLES DETAIL 1248000 LOANS DETAIL 1248010 OTHERS
SUB-ACCOUNT 1249 (ESTIMATION FOR LONG-TERM UNCOLLECTABLE ACCOUNTS) DETAIL 1249000 CENTRAL GOVERNMENT, MUNICIPAL AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 1249010 AUTONOMOUS FINANCIAL PUBLIC COMPANIES DETAIL 1249020 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 1249030 PRIVATE COMPANIES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICE DETAIL 1249040 PENSION FUND ADMINISTRATORS DETAIL 1249050 INVESTMENT FUND ADMINISTRATORS DETAIL 1249060 BROKERAGE HOUSES DETAIL 1249070 FOREIGN DEPOSIT AND CUSTODY CENTERS AND FOREIGN COMPANIES . DETAIL 1249080 OTHER LONG-TERM RECEIVABLES
DEBITS
− By the rights generated by services provided to third parties. − By loans granted to third parties. − By payments made in excess and/or on behalf of third parties.
Applicable to all main sub-accounts, except for the sub-account, ESTIMATION FOR UNCOLLECTABLE ACCOUNTS, the latter is debited by:
− By the partial or total collection of accounts for which provisions for uncollectability risk have been constituted. − By the write-off of accounts qualified as uncollectable. − By the reversal of provisions that result excessive or improper.
CREDITS
− By the collection of rights.
− By the collection of loans granted.
− By the collection or refund of payments made in excess and/or on behalf of third parties. − By the write-off of accounts qualified as uncollectable.
Applicable to all main sub-accounts, except for the sub-account ESTIMATION FOR UNCOLLECTABLE ACCOUNTS, the latter is credited by:
− By the constitution of provisions for accounts qualified as doubtful collectability.
ACCOUNT 125 LONG-TERM RELATED ACCOUNTS AND DOCUMENTS RECEIVABLE DESCRIPTION This account records the entity's rights, which the entity will soon collect from companies, employees, shareholders, and others with whom it is related whose maturity period is greater than one year.
SUB-ACCOUNT 1250 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES DETAIL 1250000 LOANS DETAIL 1250010 OTHERS
SUB-ACCOUNT 1251 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM SHAREHOLDERS AND DIRECTORS DETAIL 1251000 LOANS TO DIRECTORS DETAIL 1251010 LOANS TO SHAREHOLDERS DETAIL 1251020 OTHERS
SUB-ACCOUNT 1252 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES DETAIL 1252000 LOANS DETAIL 1252010 OTHERS
SUB-ACCOUNT 1253 ESTIMATION FOR UNCOLLECTABLE ACCOUNTS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 1253000 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM EMPLOYEES DETAIL 1253010 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM SHAREHOLDERS AND DIRECTORS DETAIL 1253020 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM RELATED COMPANIES
DEBITS
− By the entity's rights with related parties.
− By the transfer of related accounts and documents receivable considered doubtful collectability.
Applicable to all main sub-accounts, except for the sub-account ESTIMATION FOR UNCOLLECTABLE ACCOUNTS, the latter is debited by:
− By the partial or total collection of accounts for which provisions for uncollectability risk have been constituted. − By the write-off of accounts qualified as uncollectable. − By the reversal of provisions that result excessive or improper.
CREDITS
− By credits or payments received by the entity from related parties. − By the write-off of related accounts and documents receivable. − By the partial or total collection of doubtful collectability accounts. − By the write-off of accounts qualified as uncollectable.
Applicable to all main sub-accounts, except for the sub-account of ESTIMATION FOR UNCOLLECTABLE ACCOUNTS, the latter is credited by:
− By the constitution of provisions for accounts qualified as doubtful collectability.
ACCOUNT 126 INTANGIBLE ASSETS
DESCRIPTION
This account records non-monetary assets without physical appearance, which meet the elements of identifiability, control over the resource in question, and existence of future economic benefits, such as: brand rights, patents, design and implementation of new processes or systems, licenses, software programs. It also records the corresponding accumulated amortizations, the amortization rates to be adopted will be those determined by the Superintendent of the Financial System.
Research costs, organization expenses, professional training expenses, advertising and promotion, company reorganization, must not be capitalized, and should be debited directly to results.
SUB-ACCOUNT 1260 LICENSES AND CONCESSIONS
DETAIL 1260000 LICENSES AND CONCESSIONS
DETAIL 1260010 ACCUMULATED AMORTIZATION OF LICENSES AND CONCESSIONS DETAIL 1260020 ACCUMULATED IMPAIRMENT OF LICENSES AND CONCESSIONS
SUB-ACCOUNT 1261 SOFTWARE PROGRAMS
DETAIL 1261000 SOFTWARE PROGRAMS
DETAIL 1261010 ACCUMULATED AMORTIZATION OF SOFTWARE PROGRAMS DETAIL 1261020 ACCUMULATED IMPAIRMENT OF SOFTWARE PROGRAMS
SUB-ACCOUNT 1262 FRANCHISES
DETAIL 1262000 FRANCHISES
DETAIL 1262010 ACCUMULATED AMORTIZATION OF FRANCHISES DETAIL 1262020 ACCUMULATED IMPAIRMENT OF FRANCHISES
SUB-ACCOUNT 1263 WEBSITES
DETAIL 1263000 WEBSITES
DETAIL 1263010 ACCUMULATED AMORTIZATION OF WEBSITES DETAIL 1263020 ACCUMULATED IMPAIRMENT OF WEBSITES
SUB-ACCOUNT 1264 OTHER INTANGIBLES
DETAIL 1264000 OTHER INTANGIBLES
DETAIL 1264010 ACCUMULATED AMORTIZATION OF OTHER INTANGIBLES DETAIL 1264020 ACCUMULATED IMPAIRMENT OF OTHER INTANGIBLES
DEBITS
− By the recording at cost of Intangible Assets.
− By the application of accumulated amortization and by the cancellation of amortizable assets. − When a reversal of impairment loss occurs or an asset affected by impairment is written off.
CREDITS
− When written off by sale, or abandonment.
− By the recording of accumulated amortizations.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− By impairment losses established by the administration based on periodic evaluations of intangibles. − By the transfer of amortizable expenses to results accounts. − By the recorded accumulated amortization.
ACCOUNT 127 CONSTRUCTION WORKS IN PROGRESS DESCRIPTION This account records Works in progress on assets owned by the entity. The assets included in this account are not depreciated.
SUB-ACCOUNT 1270 CONSTRUCTION WORKS IN PROGRESS DETAIL 1270000 CONSTRUCTION WORKS IN PROGRESS
DEBITS
− By construction, conditioning, or equipment costs.
CREDITS
− By transfer to the corresponding accounts for the value recorded at the end of the works.
ACCOUNT 128 LONG-TERM ASSETS HELD FOR SALE DESCRIPTION This item will be composed of long-term assets reclassified to this category, because the administration has decided to recover them through a sale operation rather than through their continuous use and for long-term assets acquired by the administration exclusively for the purpose of their subsequent alienation. These assets will not be depreciated while they are classified in this category.
SUB-ACCOUNT 1280 LONG-TERM ASSETS HELD FOR SALE DETAIL 1280000 INVESTMENTS IN SUBSIDIARIES DETAIL 1280010 INVESTMENTS IN ASSOCIATES DETAIL 1280020 INVESTMENTS IN JOINT VENTURES DETAIL 1280030 ASSETS IN DISCONTINUATION DETAIL 1280040 PROPERTY, PLANT AND EQUIPMENT DETAIL 1280050 INTANGIBLE ASSETS DETAIL 1280060 ASSETS RECEIVED IN FINANCIAL LEASE DETAIL 1280070 ASSETS RECEIVED IN PAYMENT OR AWARDED
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DEBITS
− At the time of their reclassification as assets in this category or their acquisition, with a credit to the corresponding asset accounts for their net book value (book value less accumulated depreciation) from long-term assets where they originated, normally from the Non-current Asset group or to Cash and cash equivalents or to creditors/debtors respectively when acquired or entered into the entity for this purpose. − For increases in fair value over the value recorded at the time of their transfer or acquisition, crediting the Equity account "Revaluations of Assets held for sale". − Debit, if applicable, for the recognition of accrued and uncollected income within the period, crediting the Income account "Interest and dividends from the Financial Investment portfolio". − Debit for the reversal of impairment, crediting account 5121000 "Reversal of impairment of non-current assets".
CREDITS
− Credit for decreases in fair value over the value recorded at the time of their transfer or acquisition, debiting the Equity account "Revaluations of Assets held for sale". − Credit for their impairment, debiting the expense account "Devaluation of long-term assets held for sale". − Credit for disposals, with a debit to Cash and cash equivalents accounts or accounts receivable, and in case of profit or loss, to the income account "Gains on sale of goods" and the expense account "Losses on sale of goods", respectively, writing off the account for the amount constituted in case of revaluation adjustments. − Credit for dividend distributions charged to profits generated before the acquisition of the participation, with a debit to cash or other asset accounts.
SECTION II
ACCOUNTING APPLICATION MANUAL FOR LIABILITIES ELEMENT 2 LIABILITY DESCRIPTION Groups the accounts that represent obligations incurred by the entity from normal business operations derived from debts from credits obtained and expenses incurred in the business operation, as well as obligations with the State, with personnel, and various provisions. It includes payables to financial institutions in the country and abroad, accounts and documents payable for own operations and on behalf of third parties, obligations with workers, tax and contribution obligations, payables to suppliers; and, provisions for labor obligations, other provisions, and deferred income. A liability is recognized in the balance sheet when it is probable that the outflow of resources embodying economic benefits resulting from the settlement of a present obligation will occur and the amount at which such settlement will occur can be measured reliably.
ITEM 21 CURRENT LIABILITY
DESCRIPTION
Represents obligations due by the company, whose maturity is less than one year. The following accounts and sub-accounts correspond to this item:
ACCOUNT 210 LOANS AND OVERDRAFTS
DESCRIPTION
Comprises financing obtained, such as debts from short-term financing, contracted with local banking and financial institutions, under the modality of direct credits and credit lines.
SUB-ACCOUNT 2100 OVERDRAFTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 2100000 OVERDRAFTS FROM BANKS AND OTHER FINANCIAL INSTITUTIONS, M.L. DETAIL 2100010 OVERDRAFTS FROM BANKS AND OTHER FINANCIAL INSTITUTIONS, M.E.
SUB-ACCOUNT 2101 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 2101000 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, M.L. DETAIL 2101010 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, M.E.
SUB-ACCOUNT 2102 LOANS FROM FOREIGN BANKS AND FINANCIAL INSTITUTIONS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 2102000 LOANS FROM FOREIGN BANKS AND FINANCIAL INSTITUTIONS, M.L. DETAIL 2102010 LOANS FROM FOREIGN BANKS AND FINANCIAL INSTITUTIONS, M.E.
DEBITS
− For amortizations and cancellation of obligations from credits received. − For the cancellation of overdrafts. − For received credit notes.
CREDITS
− For the amounts of financing and credits contracted.
− For overdrafts in current accounts that the entity maintains in banks. − For received debit notes.
ACCOUNT 211 CURRENT PORTION OF LONG-TERM LIABILITIES DESCRIPTION Represents the amount to be paid due to the maturity in the current period of long-term obligations.
SUB-ACCOUNT 2110 OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 2110000 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, M.L. DETAIL 2110010 LOANS FROM LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS, M.E.
SUB-ACCOUNT 2111 LOANS WITH FOREIGN BANKS AND FINANCIAL INSTITUTIONS DETAIL 2111000 LOANS FROM FOREIGN BANKS AND FINANCIAL INSTITUTIONS
SUB-ACCOUNT 2112 OBLIGATIONS WITH OTHER INSTITUTIONS IN THE COUNTRY DETAIL 2112000 OBLIGATIONS WITH OTHER INSTITUTIONS IN THE COUNTRY
SUB-ACCOUNT 2113 OBLIGATIONS WITH OTHER INSTITUTIONS ABROAD DETAIL 2113000 OBLIGATIONS WITH OTHER INSTITUTIONS ABROAD
DEBITS
− For amortizations and cancellation of obligations from credits received.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− For the cancellation of overdrafts.
− For received credit notes.
CREDITS
− For the amounts of financing and credits contracted whose maturity will occur in the current period.
ACCOUNT 212 OBLIGATIONS FOR CUSTODY AND ADMINISTRATION SERVICES DESCRIPTION Represents obligations incurred for the entity's operational services. Obligations with banks that result from deposits, custody, stock market operations, etc., must be incorporated into this account. When obligations with banks result from active banking operations, they will be recorded in the general ledger accounts for banks.
SUB-ACCOUNT 2120 CENTRAL GOVERNMENT, MUNICIPAL AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 2120000 LOANS DETAIL 2120010 COMMISSIONS FOR SERVICES DETAIL 2120020 OTHERS
SUB-ACCOUNT 2121 AUTONOMOUS PUBLIC FINANCIAL ENTERPRISES DETAIL 2121000 LOANS DETAIL 2121010 COMMISSIONS FOR SERVICES DETAIL 2121020 OTHERS
SUB-ACCOUNT 2122 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 2122000 LOANS DETAIL 2122010 COMMISSIONS FOR SERVICES DETAIL 2122020 OTHERS
SUB-ACCOUNT 2123 PRIVATE ENTERPRISES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICE DETAIL 2123000 LOANS DETAIL 2123010 COMMISSIONS FOR SERVICES DETAIL 2123020 OTHERS
SUB-ACCOUNT 2124 PENSION FUND ADMINISTRATORS DETAIL 2124000 LOANS DETAIL 2124010 COMMISSIONS FOR SERVICES DETAIL 2124020 OTHERS
SUB-ACCOUNT 2125 INVESTMENT FUND ADMINISTRATORS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 2125000 LOANS
DETAIL 2125010 COMMISSIONS FOR SERVICES
DETAIL 2125020 OTHERS
SUB-ACCOUNT 2126 STOCKBROKERAGE FIRMS
DETAIL 2126000 LOANS
DETAIL 2126010 COMMISSIONS FOR SERVICES
DETAIL 2126020 OTHERS
SUB-ACCOUNT 2127 FOREIGN DEPOSIT AND CUSTODY CENTERS AND FOREIGN ENTERPRISES DETAIL 2127000 LOANS DETAIL 2127010 COMMISSIONS FOR SERVICES DETAIL 2127020 OTHERS
In the sub-accounts, obligations originating from the entity's operations with Investors, issuers, brokerages, etc., will be recorded.
DEBITS
− For the accounting of payments of obligations.
− For payments of obligations originating from the entity's services.
CREDITS
− For the accounting of obligations originating from the entity's operations.
ACCOUNT 213 ACCOUNTS PAYABLE
DESCRIPTION
In this account, the entity's obligations with its personnel, remuneration, vacations, fees, and commissions will be recorded. It will record the tax payable by third parties (clients and personnel), as well as payment provisions to public entities and others.
SUB-ACCOUNT 2130 PROVISIONS FOR EMPLOYEE PAYMENTS DETAIL 2130000 REMUNERATIONS PAYABLE DESCRIPTION Represents the value of direct obligations pending payment with employees of the securities center.
DETAIL 2130010 VACATIONS PAYABLE
DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Represents the monthly provision for vacations pending payment to employees.
DETAIL 2130020 OTHER OBLIGATIONS WITH EMPLOYEES PAYABLE
SUB-ACCOUNT 2131 WITHHOLDINGS PAYABLE
DETAIL 2131000 ISSS - FSV
DESCRIPTION
Represents the contribution contributed by the employee for ISSS and the Social Fund for Housing.
DETAIL 2131010 PENSION FUND ADMINISTRATORS (AFP) DETAIL 2131020 OTHER EMPLOYEE WITHHOLDINGS
SUB-ACCOUNT 2132 WITHHELD TAXES
DESCRIPTION
Represents taxes withheld from third parties in accordance with the law and which have not been generated by the company's own activity. That is, they are not taxes levied on the society.
DETAIL 2132000 INCOME TAX WITHHELD FROM EMPLOYEES DETAIL 2132010 INCOME TAX WITHHELD FOR PROFESSIONAL SERVICES DETAIL 2132020 INCOME TAX WITHHELD FROM CLIENTS DETAIL 2132030 INCOME TAX WITHHELD FROM THIRD PARTIES DETAIL 2132040 MUNICIPAL TAXES WITHHELD FROM EMPLOYEES DETAIL 2132050 VAT, WITHHELD FROM THIRD PARTIES DETAIL 2132060 VAT RECEIVED PAYABLE DESCRIPTION Represents the percentage collected from third parties by the Securities Center, as an VAT tax in accordance with the applicable Law, calculated on the net value of sales made and constitutes an advance of said tax for the third party affected at the time of its settlement.
DETAIL 2132070 OTHER WITHHELD TAXES
SUB-ACCOUNT 2133 ACCOUNTS PAYABLE FOR SERVICES DETAIL 2133000 COMMUNICATION AND TELEPHONE SERVICES PAYABLE DETAIL 2133010 ENERGY AND WATER SERVICES PAYABLE DETAIL 2133020 PROFESSIONAL SERVICES PAYABLE DETAIL 2133030 RENT PAYABLE DETAIL 2133040 INSURANCE PAYABLE DETAIL 2133050 OTHER SERVICES PAYABLE
SUB-ACCOUNT 2134 PROVISIONS PAYABLE
DETAIL 2134000 PROVISION FOR INTEREST PAYABLE ON BANK LOANS DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Represents the monthly estimate of interest generated by the different bank loans charged to the company.
DETAIL 2134010 EMPLOYER CONTRIBUTION ISSS
DESCRIPTION
Represents the employer contribution for employee social security.
DETAIL 2134020 EMPLOYER CONTRIBUTION PENSION FUND ADMINISTRATORS (AFP) DETAIL 2134030 PROVISION FOR REPO COST DESCRIPTION Represents the value of interest to be paid for sale repos whose maturity is still pending.
DETAIL 2134040 AUDIT COST
DESCRIPTION
Records the payment obligation of the securities center for the audit cost before the Superintendence of the Financial System.
DETAIL 2134050 MEMBERSHIP FEES
DESCRIPTION
Represents the obligation for membership fees before different entities.
DETAIL 2134060 OTHER ACCOUNTS PAYABLE
SUB-ACCOUNT 2135 VARIOUS CREDITORS
DETAIL 2135000 VARIOUS CREDITORS
DETAIL 2135010 CASH OVERAGES
DESCRIPTION
Represents cash overages detected in cash counts whose owner has not yet been established.
SUB-ACCOUNT 2136 ACCOUNTS PAYABLE TO STOCKBROKERAGE FIRMS DETAIL 2136000 SALE REPOS DETAIL 2136010 OTHERS
DEBITS
− For the payment of remunerations payable.
− For payments of rents and services.
− For cash overages.
− For payments of obligations to the Treasury, for withheld taxes. − For obligations assumed by sale repos.
CREDITS
− For rents and services payable.
− For cash overages.
− For commissions payable to agents.
− For maturity of sale repos.
− For income tax, VAT, or municipal taxes withheld from employees, clients, and third parties.
ACCOUNT 214 RELATED ACCOUNTS PAYABLE
DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Represents the set of obligations that the securities center has with shareholders, directors, and related companies.
SUB-ACCOUNT 2140 ACCOUNTS PAYABLE TO DIRECTORS DETAIL 2140000 LOANS DETAIL 2140010 OTHER ACCOUNTS PAYABLE TO DIRECTORS. DESCRIPTION Represents the set of obligations to directors for per diems, salaries, etc.
SUB-ACCOUNT 2141 ACCOUNTS PAYABLE TO SHAREHOLDERS DETAIL 2141000 LOANS DETAIL 2141010 OTHER ACCOUNTS PAYABLE TO SHAREHOLDERS
SUB-ACCOUNT 2142 ACCOUNTS PAYABLE TO RELATED COMPANIES DETAIL 2142000 LOANS DETAIL 2142010 COMMISSIONS DETAIL 2142020 OTHER ACCOUNTS PAYABLE TO RELATED COMPANIES DESCRIPTION Represents obligations to related companies that do not correspond to direct loans.
DEBITS
− For the payment of REMUNERATIONS PAYABLE to shareholders, directors. − For payments of rents and services, to related companies or persons.
CREDITS
− For rents and services payable, to related companies or persons. − For obligations with related parties.
ACCOUNT 215 TAXES PAYABLE
DESCRIPTION
This item represents obligations of immediate enforceability arising from taxes, contributions, and other levies in favor of State institutions and others charged to the entity as a tax responsible party. In the sub-accounts, obligations for taxes on the transfer of goods and services, income tax, municipal taxes, and contributions will be recorded.
SUB-ACCOUNT 2150 MUNICIPAL TAXES
DETAIL 2150000 MUNICIPAL TAXES
SUB-ACCOUNT 2151 INCOME TAX
DETAIL 2151000 INCOME TAX
SUB-ACCOUNT 2152 VAT PAYABLE
DETAIL 2152000 VAT FISCAL CREDIT
DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Records fiscal credits for sales made by the securities center, in its operational activities.
DETAIL 2152010 VAT PAYABLE
DESCRIPTION
Represents the net difference between fiscal credit and fiscal debit, which must be netted monthly.
SUB-ACCOUNT 2153 OTHER TAXES
DETAIL 2153000 OTHER TAXES
DEBITS
− For the payment of taxes and contributions on its own account.
CREDITS
− For taxes and contributions on its own account payable.
ACCOUNT 216 DIVIDENDS PAYABLE
DESCRIPTION
Represents profits pending distribution to shareholders, approved by the General Shareholders' Meeting.
SUB-ACCOUNT 2160 DIVIDENDS PAYABLE
DETAIL 2160000 DIVIDENDS PAYABLE
DEBITS
− For the cash and/or check payment of dividends to the shareholder.
CREDITS
− For the decree of profit distribution, formulated by the General Shareholders' Meeting.
ACCOUNT 217 NEGOTIABLE FINANCIAL LIABILITIES DESCRIPTION This category includes those financial liabilities, measured at fair value with effect on results, that meet the following conditions:
a) They are acquired with the objective of realizing them in the short term;
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
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 profits; and c) Derivatives not designated as accounting hedge instruments.
SUB-ACCOUNT 2170 NEGOTIABLE FINANCIAL LIABILITIES DETAIL 2170000 NEGOTIABLE FINANCIAL LIABILITIES DESCRIPTION The classification in this sub-account is subject to the ease of obtaining prices for these liabilities within an active market or to the existence of a valuation methodology developed by an authorized entity, which may be adequate to assign a fair value to such liabilities.
DEBITS
− For downward fluctuations in fair value compared to the subscription or purchase cost, crediting the results account within the income accounts for the difference between the fair value and said cost in the income account "Changes in fair value of financial assets and liabilities".
CREDITS
− For subscription, with a debit, generally, to Cash and cash equivalents accounts. − For upward fluctuations in fair value compared to the subscription or purchase cost, debiting the results account within the expense accounts for the difference between the fair value and said cost from the expense account "Provision for devaluation". − For sales, early amortizations, or write-offs from the securities portfolio, with a debit to Cash and cash equivalents accounts, and in case of profit, crediting the income account "Gain on sale of financial investments (and cancellation of negotiable liabilities)" and, in case of loss, debiting the expense account Negotiable financial assets and liabilities for the difference between the sale price and the price at which it was recorded at that time. − In the case of investments in foreign currency, this account will be debited or credited by the exchange rate between the previous value and the current exchange rate charged or credited to the results accounts in expense "Exchange difference", in case of loss or credited to the income account "Exchange difference" in case of gain.
ACCOUNT 218 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECT ON RESULTS DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
This account incorporates the value of financial liability items classified from their initial recognition at fair value with effect on results. The classification in this account is subject to the ease of obtaining prices for these liabilities within an active market or to the existence of a valuation methodology developed by an authorized entity, which may be adequate to assign a fair value to such liabilities. The entity will not reclassify a financial instrument into this category while it is in its possession or continues to be issued, nor will it remove any classified in this way to take it to a different category.
SUB-ACCOUNT 2180 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECT ON RESULTS DETAIL 2180000 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECT ON RESULTS
ACCOUNT 219 HEDGE FINANCIAL DERIVATIVE INSTRUMENTS DESCRIPTION This grouping will include financial derivative instruments designated as hedges of specifically identified risks that have an impact on the income statement as a consequence of variations in the fair value or in the cash flow of one or several specific elements or in a net investment in foreign currency, referred to as hedged items. These detail sub-accounts will be affected when, as a result of fair value adjustments, they adopt a creditor nature. If fair value hedge meets the criteria to be considered as such, it will be accounted for as follows: a) The gain or loss arising from the remeasurement of the hedging instrument will be recognized in results at the time it is established. b) The gain or loss that arises on the hedged item that is attributable to the hedged risk will adjust the recorded value of the hedged item and will be recognized in results at the time it is established. The recognition of the loss or gain attributable to the hedged risk in the period's result will also apply if the hedged item is an asset available for sale.
SUB-ACCOUNT 2190 HEDGE FINANCIAL DERIVATIVE INSTRUMENTS DETAIL 2190000 FAIR VALUE HEDGE DETAIL 2190010 CASH FLOW HEDGE DETAIL 2190020 NET INVESTMENT IN FOREIGN CURRENCY HEDGE
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED COMPANIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DEBITS
Debit shall be made for downward fluctuations in fair value with respect to the initial or previously measured value, crediting the income statement within the income accounts with the difference between the previous measurement and the current fair value, in the income account "Changes in fair value of financial assets and liabilities" in case of downward fluctuation. These amounts, once results are adjusted at the end of the fiscal year, will become part of the Equity account "Investments held for trading" to the extent they are not collected by the net balance of this account and the expense account Provision for investments and liabilities held for trading.
Debit shall be made for sales, or derecognition of securities in the portfolio, with credit to the Treasury accounts, and in case of gains, crediting the income account "Changes in fair value of financial assets and liabilities" and, in case of losses, debiting the expense account "Provision for depreciation of investments" for the difference between the sale price and the price at which it was recorded in the accounts at that time.
Debit shall be made for downward fluctuations in fair value with respect to the initial or previously measured value, crediting the difference between the previous measurement and the current fair value, in the following accounts: Equity "Cash flow hedge" for the effective portion of the hedge; Income "Changes in fair value of financial assets and liabilities" for the ineffective portion of the hedge. These amounts, once results are adjusted at the end of the fiscal year, will become part of the Equity account "Investments held for trading" to the extent they are not collected by the net balance of this account and the expense account "Provision for investments and liabilities held for trading".
For sales, or derecognition of securities in the portfolio, with credit to the Treasury accounts, and in case of gains, crediting the Equity account "Cash flow hedge" or the income account "Changes in fair value of financial assets and liabilities" depending on whether the hedge is effective or not, and, in case of losses, debiting the Equity account "Cash flow hedge" or the expense account "Provision for depreciation" depending on whether the hedge is effective or not, always for the difference between the sale price and the price at which it was recorded in the accounts at that time.
CREDITS
Credit shall be made for upward fluctuations in fair value with respect to the initial or previously measured value, debiting the income statement within the expense accounts with the difference between the fair value and said previous measurement, in the expense account "Provision for depreciation".
For upward fluctuations in fair value with respect to the initial or previously measured value, debiting the difference between the fair value and said previous measurement, in the following accounts: Equity "Cash flow hedge" for the effective portion of the hedge; Expense "Provision for depreciation" for the ineffective portion of the hedge; Liability "Hedge of Net Investment in Foreign Currency".
ITEM 22 NON-CURRENT LIABILITY
DESCRIPTION
Represents the set of obligations, on behalf of the securities center, whose maturity occurs at more than one year term.
Annually, the current portion of the long-term liability must be transferred to current liabilities.
The following accounts and sub-accounts correspond to this item:
ACCOUNT 220 LONG-TERM BANK LOANS
DESCRIPTION
Comprises financing obtained, such as debts from long-term financing, contracted with local and foreign banking and financial institutions, under the modality of direct credits and credit lines.
SUB-ACCOUNT 2200 OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS
DESCRIPTION
This account records long-term obligations with banks of the country, under the forms referred to in the item description.
DETAIL 2200000 DEBTS FROM LOANS
DETAIL 2200010 OTHER LONG-TERM OBLIGATIONS
SUB-ACCOUNT 2201 OBLIGATIONS WITH FOREIGN BANKS AND FINANCIAL INSTITUTIONS
DESCRIPTION
This account records long-term obligations with foreign banks and financial institutions, under the forms referred to in the item description.
DETAIL 2201000 DEBTS FROM LOANS
DETAIL 2201010 OTHER LONG-TERM OBLIGATIONS
DEBITS
CREDITS
ACCOUNT 221 OTHER LONG-TERM LOANS
DESCRIPTION
Comprises financing obtained, such as debts from long-term financing, contracted with non-banking entities.
SUB-ACCOUNT 2210 OTHER LONG-TERM LOANS
DETAIL 2210000 DEBTS FROM LOANS
DETAIL 2210010 OTHER LONG-TERM OBLIGATIONS
DEBITS
CREDITS
ACCOUNT 222 LONG-TERM OBLIGATIONS WITH RELATED COMPANIES
DESCRIPTION
This account records long-term obligations with related companies, under the forms referred to in the item description.
SUB-ACCOUNT 2220 LONG-TERM OBLIGATIONS WITH RELATED COMPANIES
DETAIL 2220000 LONG-TERM LOANS
DETAIL 2220010 OTHER LONG-TERM OBLIGATIONS
DEBITS
CREDITS
ACCOUNT 223 DEFERRED INCOME TAX
DESCRIPTION
Represents temporary differences between the tax assessed in accordance with the Income Tax Law and the profit determined in accordance with International Financial Reporting Standards.
SUB-ACCOUNT 2230 DEFERRED INCOME TAX
DETAIL 2230000 DEFERRED INCOME TAX
DEBITS
CREDITS
ACCOUNT 224 DEFERRED INCOME
DESCRIPTION
This account records income that has been received by the entity but not yet earned.
SUB-ACCOUNT 2240 DEFERRED INCOME FROM SECURITIES DEPOSIT SERVICES
DETAIL 2240000 INCOME FROM OPERATIONAL SERVICES OF SECURITIES CUSTODY DETAIL 2240010 INCOME FROM SECURITIES DEPOSIT SERVICES DETAIL 2240020 INCOME FROM SERVICES OF ADMINISTRATION OF SECURITIES RIGHTS DETAIL 2240030 INCOME FROM SERVICES OF SETTLEMENT AND CLEARING OF SECURITIES DETAIL 2240040 DEFERRED INCOME FROM SERVICES
SUB-ACCOUNT 2241 DEFERRED INCOME FROM OTHER OPERATIONS
DETAIL 2241000 DEFERRED INCOME FROM OTHER OPERATIONS DETAIL 2241010 OTHER DEFERRED INCOME
DEBITS
CREDITS
ACCOUNT 225 FINANCIAL LEASE OBLIGATIONS
DESCRIPTION
Represents future payments that the company will incur for financial leases.
SUB-ACCOUNT 2250 FINANCIAL LEASE OBLIGATIONS
DETAIL 2250000 REAL ESTATE TAKEN UNDER FINANCIAL LEASE DETAIL 2250010 FURNITURE AND OFFICE EQUIPMENT TAKEN UNDER FINANCIAL LEASE DETAIL 2250020 TRANSPORT EQUIPMENT TAKEN UNDER FINANCIAL LEASE DETAIL 2250030 OTHER GOODS TAKEN UNDER FINANCIAL LEASE
DEBITS
CREDITS
ACCOUNT 226 PROVISION FOR LABOR OBLIGATIONS
DESCRIPTION
This account records provisions for labor obligations whose payment or settlement will be made in the current or subsequent fiscal years.
SUB-ACCOUNT 2260 PROVISION FOR LABOR OBLIGATIONS
DETAIL 2260000 PROVISION FOR LABOR OBLIGATIONS
DEBITS
CREDITS
ACCOUNT 227 MINORITY INTEREST
SUB-ACCOUNT 2270 MINORITY INTEREST
DETAIL 2270000 MINORITY INTEREST
SECTION III
ACCOUNTING APPLICATIONS MANUAL OF EQUITY
ELEMENT 3 EQUITY
DESCRIPTION
Represents the owners' participation in the entity's assets. Its amount is determined by the difference between assets and liabilities.
It comprises the accumulation of shareholders' contributions, including capitalizations of profits, surpluses, and others, of a permanent nature, represented by nominal shares duly subscribed; as well as capital reserves, revaluation, and accumulated results.
ITEM 31 CAPITAL
DESCRIPTION
Capital is represented by paid-in capital and subscribed capital, deducting from the latter subscriptions pending integration, as well as contributions from other institutions under the modality of donations.
The following accounts and sub-accounts correspond to this item:
ACCOUNT 310 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 capitalizations of profits, surpluses, and others, of a permanent nature, represented by nominal shares duly subscribed.
SUB-ACCOUNT 3100 MINIMUM SUBSCRIBED PAID-IN CAPITAL
DETAIL 3100000 MINIMUM SUBSCRIBED PAID-IN CAPITAL
DESCRIPTION
This account records shares subscribed by shareholders for the minimum capital.
SUB-ACCOUNT 3101 VARIABLE SUBSCRIBED CAPITAL
DETAIL 3101000 VARIABLE SUBSCRIBED PAID-IN CAPITAL DETAIL 3101010 VARIABLE SUBSCRIBED CAPITAL NOT PAID
DESCRIPTION
This account records shares subscribed by shareholders for variable capital.
SUB-ACCOUNT 3102 TREASURY SHARES
DESCRIPTION
This account will record shares issued by the entity that are pending subscription and payment, which, once subscribed and paid, become ordinary shares.
DETAIL 3102000 TREASURY SHARES
ACCOUNT 311 ADDITIONAL CAPITAL
DESCRIPTION
Comprises donations and other similar contributions in favor of the entity.
SUB-ACCOUNT 3110 DONATIONS
DETAIL 3110000 DONATIONS
DEBITS
CREDITS
For the amount of initial subscribed capital and subsequent contributions.
For payments made of subscribed capital.
For capitalization of profits.
For capitalization of reserves.
For capitalization of obligations and others.
For donations received.
ITEM 32 CAPITAL RESERVES
DESCRIPTION
Comprises legal and mandatory reserves as well as voluntary ones constituted with decreases in accumulated profits for specific purposes, as well as released shares received from other companies by capitalization of revaluation.
The following accounts and sub-accounts correspond to this item:
ACCOUNT 320 CAPITAL RESERVES
DESCRIPTION
This account records the establishment of the legal reserve, through decreases in profits in accordance with legal provisions, and other reserves.
SUB-ACCOUNT 3200 LEGAL RESERVE
DETAIL 3200000 LEGAL RESERVE
SUB-ACCOUNT 3201 SHARE SALE PREMIUM
DETAIL 3201000 SHARE SALE PREMIUM
DEBITS
CREDITS
ACCOUNT 321 OTHER MANDATORY RESERVES
DESCRIPTION
This account records the establishment of reserves through decreases in accumulated profits in accordance with provisions established in statutes or other regulations. It includes amounts of increases, participations in entities in which the entity exercises control or significant influence, and revaluation.
SUB-ACCOUNT 3210 STATUTORY RESERVES
DETAIL 3210000 STATUTORY RESERVES
SUB-ACCOUNT 3211 RESERVES BY OTHER PROVISIONS
DETAIL 3211000 RESERVES BY OTHER PROVISIONS
DEBITS
CREDITS
ACCOUNT 322 VOLUNTARY RESERVES
DESCRIPTION
This account records the establishment of reserves through decreases in accumulated profits in accordance with provisions established in General Shareholders' Meeting agreements.
SUB-ACCOUNT 3220 VOLUNTARY RESERVES
DETAIL 3220000 VOLUNTARY RESERVES
DEBITS
CREDITS
ITEM 33 REVALUATIONS
DESCRIPTION
Comprises the net higher value assigned to Property, plant and equipment, Investment properties of the entity, determined as a consequence of revaluation, in accordance with legal provisions and technical standards issued by the Central Reserve Bank through its Standards Committee.
The following accounts and sub-accounts correspond to this item:
ACCOUNT 330 REVALUATIONS OF REAL ESTATE
DESCRIPTION
This account records the net result of the revaluation of real estate assets of the entity, determined in accordance with the legal provisions referred to in the item description.
SUB-ACCOUNT 3300 REVALUATIONS OF REAL ESTATE
DETAIL 3300000 REVALUATIONS OF REAL ESTATE
DEBITS
CREDITS
ACCOUNT 331 REVALUATIONS OF FURNITURE
DESCRIPTION
This account records the net result of the revaluation of movable assets of the entity, determined in accordance with the legal provisions referred to in the item description.
SUB-ACCOUNT 3310 REVALUATIONS OF FURNITURE
DETAIL 3310000 REVALUATIONS OF FURNITURE
DEBITS
CREDITS
ACCOUNT 332 REVALUATIONS OF INVESTMENTS
DESCRIPTION
This account records the net result of the revaluation of Investments held to maturity.
SUB-ACCOUNT 3320 REVALUATIONS OF INVESTMENTS
DETAIL 3320000 REVALUATIONS OF INVESTMENTS
SUB-ACCOUNT 3321 FINANCIAL ASSETS AVAILABLE FOR SALE
DETAIL 3321000 FINANCIAL ASSETS AVAILABLE FOR SALE
SUB-ACCOUNT 3322 CASH FLOW HEDGE
DETAIL 3322000 CASH FLOW HEDGE
SUB-ACCOUNT 3323 HEDGE OF NET INVESTMENT IN FOREIGN CURRENCY
DETAIL 3323000 HEDGE OF NET INVESTMENT IN FOREIGN CURRENCY
DEBITS
CREDITS
ACCOUNT 333 REVALUATIONS OF LONG-TERM ASSETS HELD FOR SALE
DESCRIPTION
This account includes the amount of income and expenses that have been recognized directly in equity and refer to long-term assets and liabilities classified as held for sale.
SUB-ACCOUNT 3330 REVALUATIONS OF LONG-TERM ASSETS HELD FOR SALE
DETAIL 3330000 REVALUATIONS OF LONG-TERM ASSETS HELD FOR SALE
DEBITS
CREDITS
ITEM 34 RESULTS
DESCRIPTION
Comprises accumulated results up to the reporting period that have not been distributed or applied. It includes undistributed profits and/or accumulated losses and those of the current fiscal year.
The following accounts and sub-accounts correspond to this item:
ACCOUNT 340 ACCUMULATED RESULTS OF PREVIOUS YEARS
DESCRIPTION
Comprises accumulated results up to the reporting period that have not been distributed or applied. It includes undistributed profits and/or accumulated losses.
SUB-ACCOUNT 3400 ACCUMULATED PROFIT OF PREVIOUS YEARS
DETAIL 3400000 PROFIT TO BE APPLIED
SUB-ACCOUNT 3401 ACCUMULATED LOSS OF PREVIOUS YEARS
DETAIL 3401000 ACCUMULATED LOSS OF PREVIOUS YEARS
DEBITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CREDITS
− For the positive results of the period, debiting the Equity account "Profit for the period". − It is credited when undistributable profits pass to the category of distributable profits. − For the profit for the period incorporated at the start of the following period. − For the reduction of accumulated loss.
ACCOUNT 341 RESULTS OF THE CURRENT PERIOD
DESCRIPTION
It comprises the result obtained by the entity at the end of the accounting period or upon concluding the period, which arises from the statement of profit or loss, determined by the accumulation of the debit and credit balances of the accounts that make up Expenses and Income respectively.
SUB-ACCOUNT 3410 PROFIT FOR THE PERIOD
DETAIL 3410000 PROFIT FOR THE PERIOD
SUB-ACCOUNT 3411 LOSS FOR THE PERIOD
DETAIL 3411000 LOSS FOR THE PERIOD
DEBITS
− For the loss for the period arising from the statement of profit or loss. − For the transfer of the profit for the period to ACCUMULATED RESULTS at the start of the following period.
CREDITS
− For the transfer of the losses for the period to ACCUMULATED RESULTS at the start of the following period. − For the profit for the period arising from the statement of profit or loss.
ITEM 35 RESTRICTED EQUITY
DESCRIPTION
This item collects undistributable profits other than those recorded in the headings mentioned below. The following accounts and sub-accounts correspond to this item:
ACCOUNT 350 RESTRICTED EQUITY
SUB-ACCOUNT 3500 RESTRICTED EQUITY
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 3500000 UNDISTRIBUTABLE PROFITS
DETAIL 3500010 DONATIONS
DETAIL 3500020 INVESTMENTS HELD FOR TRADING DETAIL 3500030 ACCRUED INCOME NOT RECEIVED DETAIL 3500040 OTHERS
DEBITS
− When it is considered distributable, crediting the account of profits from previous periods. − When the asset to which it relates is sold or derecognized. − It will be debited as the assets to which it relates are realized, crediting the Equity account "Profit to be applied". − It will be debited when periodic control of receivable accounts is carried out, crediting the Equity account "Profit to be applied".
CREDITS
− For the amount the entity considers undistributable, debiting the account of profits from previous periods. − For the amount of the donation, with a debit to the asset account corresponding according to the nature of the donation received, whether cash or other accounts of fixed assets in the case of tangible goods. − It will be credited at the end of the period for the previously mentioned balance, debiting the Equity account "Profit to be applied" for the net balance, if it results in a credit balance, of the accounts mentioned. − It will be credited for the retention of profits, with a debit to the Equity account "Profit to be applied".
ITEM 36 SHARE-BASED PAYMENT OPTIONS
DESCRIPTION
This item includes transactions arising from operations in which the entity acquires goods or services, with share-based payments, which will be settled by the delivery of equity instruments or by the option to settle them either in cash or by the issuance of equity instruments. In transactions with share-based payments settled through equity instruments, the entity will value the goods or services received, as well as the corresponding increase in net equity, directly at the fair value of the goods or services received, unless such value cannot be measured reliably. The following accounts and sub-accounts correspond to this item:
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ACCOUNT 360 SHARE-BASED PAYMENT OPTIONS
SUB-ACCOUNT 3600 SHARE-BASED PAYMENT OPTIONS DETAIL 3600000 SHARE-BASED PAYMENT OPTIONS
CREDITS
− For the fair value of the goods or services, debiting in the following accounts: When it concerns employee benefits, the account of results within the expense accounts "Other expenses" will be debited. When it concerns the acquisition of a good or asset, the corresponding asset account will be debited. When it concerns the contracting of a service, the account of results within the expense account corresponding according to the contracted service will be debited. − 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 the issuance of equity instruments, the entity will account for that transaction, or its components, as a share-based payment transaction to be settled in cash if, and to the extent that, the entity has incurred a liability to settle in cash or other assets, or as a share-based payment transaction to be settled with equity instruments if, and to the extent that, it has not incurred a liability.
SECTION IV
ACCOUNTING APPLICATIONS MANUAL FOR EXPENSES ELEMENT 4 EXPENSES DESCRIPTION Expenses are recognized in the statement of results when there arises a decrease in future economic benefits, related to a decrease in an asset or an increase in a liability, which can be measured on reliable bases. An expense is recognized immediately in the statement of results when the expenditure will not produce future economic benefits, or when the future economic benefits do not qualify or cease to qualify for recognition in the balance sheet as an asset. It groups the accounts that accumulate operational expenses, financial expenses, as well as provisions for uncollectibility and depreciation of investments, depreciation and impairment of fixed assets, and amortization of expenses, personnel expenses, and administrative expenses, extraordinary expenses, and expenses from previous periods, incurred by the entity during the period, which will be recorded as they are incurred or occur, disregarding the date and method of payment. In the case of expenses attributable to non-taxable income under the Income Tax Law, a subsidiary report must be kept in which the following will be detailed:
− The date of the expenditure.
− Expense voucher number.
− Income exemption recognition voucher number.
− Concept of the expenditure.
− The amount of the expense incurred.
This separation will be carried out in order to associate non-taxable income with its corresponding expenses in accordance with the provisions of article 32 of the Income Tax Law regulations, second paragraph, and the provisions of article 28, second paragraph of the Income Tax Law.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ITEM 41 OPERATING EXPENSES
DESCRIPTION
It comprises expenses incurred in the period arising from services provided as well as various operational expenses related to the entity's activities, which are recorded disregarding the date and method of payment. The following accounts and sub-accounts correspond to this item:
ACCOUNT 410 OPERATING EXPENSES FOR CUSTODY AND DEPOSIT SERVICES DESCRIPTION This account records management expenses incurred, related to the entity's operations on behalf of third parties.
SUB-ACCOUNT 4100 EXPENSES FOR CUSTODY SERVICES DETAIL 4100000 EXPENSES FOR LOCAL SECURITIES CUSTODY SERVICES DETAIL 4100010 EXPENSES FOR INTERNATIONAL SECURITIES CUSTODY SERVICES DETAIL 4100020 OTHER COSTS FOR CUSTODY SERVICES DETAIL 4100030 RENTAL OF SAFETY BOXES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 4100040 RENTAL OF SECURITY SERVICES FOR TRANSPORTS
SUB-ACCOUNT 4101 OPERATING EXPENSES FOR DEPOSIT SERVICES DETAIL 4101000 EXPENSES FOR DEPOSIT SERVICES DETAIL 4101090 OTHER EXPENSES FOR DEPOSIT SERVICES
SUB-ACCOUNT 4102 OPERATING EXPENSES FOR COLLECTION SERVICES DETAIL 4102000 EXPENSES FOR COLLECTION OF YIELDS SERVICES DETAIL 4102090 OTHER EXPENSES FOR COLLECTION SERVICES
SUB-ACCOUNT 4103 EXPENSES FOR INSURANCE FOR CUSTODY SERVICES DETAIL 4103000 INSURANCE ON MONEY AND SECURITIES DETAIL 4103010 INSURANCE FOR PROPERTY, PLANT AND EQUIPMENT DETAIL 4103020 INSURANCE FOR DISHONESTY DETAIL 4103090 OTHER INSURANCES
SUB-ACCOUNT 4104 EXPENSES FOR SOFTWARE AND ELECTRONIC SERVICES DETAIL 4104000 SOFTWARE MAINTENANCE DETAIL 4104010 APPLICATION DEVELOPMENT DETAIL 4104020 PATENTS DETAIL 4104030 TECHNICAL SUPPORT. DETAIL 4104040 COMMUNICATION SERVICES DETAIL 4104090 OTHER EXPENSES FOR ELECTRONIC SERVICES
SUB-ACCOUNT 4105 OTHER OPERATING EXPENSES FOR CUSTODY AND ADMINISTRATION SERVICES DETAIL 4105000 EXPENSES FOR CORRESPONDENCY COMMISSIONS DETAIL 4105010 EXPENSES FOR TRANSFER COMMISSIONS DETAIL 4105020 EXPENSES FOR OTHER SERVICES DETAIL 4105030 VARIOUS OPERATING EXPENSES FOR CUSTODY AND ADMINISTRATION SERVICES.
DEBITS
− For the payment of various management expenses related to the segment of operations for services provided by the entity.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− For estimates of various expenses accrued in the period, related to the operations and activities carried out by the entity.
CREDITS
− For accounting period adjustments.
− For account settlement.
ACCOUNT 411 GENERAL ADMINISTRATIVE AND PERSONNEL EXPENSES FOR SECURITY DEPOSIT AND CUSTODY SERVICES DESCRIPTION This account records management expenses incurred, related to operations, arising from expenditures associated with human resources and the consumption of services by the entity.
SUB-ACCOUNT 4110 PERSONNEL EXPENSES
DETAIL 4110000 SALARIES AND WAGES OF PERSONNEL DETAIL 4110010 COMMISSIONS DETAIL 4110020 OVERTIME DETAIL 4110030 HOLIDAY BONUSES AND BONIFICATIONS DETAIL 4110040 VACATIONS DETAIL 4110050 UNIFORMS DETAIL 4110060 TRAINING DETAIL 4110070 SOCIAL BENEFITS DETAIL 4110080 INSURANCE FOR PERSONNEL DETAIL 4110090 INDEMNITIES DETAIL 4110100 SOCIAL BENEFITS DETAIL 4110110 LABOR OBLIGATIONS DETAIL 4110120 OTHER PERSONNEL BENEFITS
SUB-ACCOUNT 4111 BOARD AND SENIOR MANAGEMENT EXPENSES DESCRIPTION This sub-account centralizes all expenditures made by the company caused by the board or any member of the senior management of the company.
DETAIL 4111000 PER DIEMS
DETAIL 4111010 REMUNERATIONS AND SALARIES
DETAIL 4111020 ENTERTAINMENT AND REPRESENTATION DETAIL 4111030 OTHER BOARD EXPENSES DETAIL 4111040 OVERTIME
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 4111050 HOLIDAY BONUSES AND BONIFICATIONS DETAIL 4111060 VACATIONS DETAIL 4111070 TRAINING DETAIL 4111080 SOCIAL BENEFITS DETAIL 4111090 LIFE INSURANCE DETAIL 4111100 INDEMNITIES DETAIL 4111110 SOCIAL BENEFITS DETAIL 4111120 LABOR OBLIGATIONS DETAIL 4111130 OTHER PERSONNEL BENEFITS
SUB-ACCOUNT 4112 EXPENSES FOR SERVICES RECEIVED FROM THIRD PARTIES DETAIL 4112000 SECURITIES CUSTODY SERVICES DETAIL 4112010 SERVICES FOR STOCK EXCHANGE REGISTRATION FEES DETAIL 4112020 TRANSPORT SERVICES DETAIL 4112030 COMMUNICATION SERVICES DETAIL 4112040 SURVEILLANCE AND PROTECTION SERVICES DETAIL 4112050 IT SERVICES DETAIL 4112060 PROFESSIONAL FEES DETAIL 4112070 PRINTING SERVICES DETAIL 4112080 ELECTRICITY AND WATER SERVICES DETAIL 4112090 EXTERNAL AUDIT DETAIL 4112100 ADVERTISING SERVICES DETAIL 4112110 CLEANING AND FUMIGATION SERVICES DETAIL 4112120 OFFICE MAINTENANCE SERVICES DETAIL 4112130 VEHICLE MAINTENANCE SERVICES DETAIL 4112140 FURNITURE AND EQUIPMENT MAINTENANCE SERVICES DETAIL 4112150 TRAVEL ALLOWANCES DETAIL 4112160 SUBSCRIPTIONS DETAIL 4112170 FUELS AND LUBRICANTS DETAIL 4112180 CERTIFICATIONS DETAIL 4112190 OTHER EXPENSES FOR SERVICES
SUB-ACCOUNT 4113 EXPENSES FOR INSURANCE
DESCRIPTION
The expenses applied to this sub-account represent expenditures for insurance on the entity's own assets.
DETAIL 4113000 INSURANCE ON MONEY AND SECURITIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 4113010 INSURANCE FOR PROPERTY, PLANT AND EQUIPMENT DETAIL 4113020 INSURANCE FOR DISHONESTY DETAIL 4113030 OTHER INSURANCES
SUB-ACCOUNT 4114 TAXES AND CONTRIBUTIONS
DESCRIPTION
It corresponds to the tax expense other than income tax.
DETAIL 4114000 MUNICIPAL TAXES
DETAIL 4114010 CONTRIBUTIONS FOR SUPERINTENDENCY OF THE FINANCIAL SYSTEM OVERSIGHT DETAIL 4114020 OTHER TAXES AND CONTRIBUTIONS
SUB-ACCOUNT 4115 OTHER EXPENSES
DETAIL 4115000 RENTAL OF GOODS
DETAIL 4115010 LEASE OF ASSETS FOR USE
DETAIL 4115020 STATIONERY AND OFFICE SUPPLIES DETAIL 4115030 MATERIALS AND CLEANING SUPPLIES DETAIL 4115040 FINES AND SANCTIONS DETAIL 4115050 OTHER VARIOUS EXPENSES
DEBITS
− For the gross amount of remuneration in favor of personnel and for the total amount of contributions accrued on behalf of the company that fall on said remuneration. Directly associated with the portfolio administration service. − For estimates of expenses accrued in the accounting period directly associated with the portfolio administration service. − For the amount of expenses for the various concepts incurred by the board that provides its services to the portfolio administration activity.
CREDITS
− For accounting period adjustments.
− For account settlement.
ACCOUNT 412 EXPENSES FOR DEPRECIATION, AMORTIZATION AND IMPAIRMENT FOR CURRENT OPERATIONS DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
It comprises charges for depreciation and impairment of Property, plant and equipment, and Investment Properties, as well as the amortization of their intangible assets determined by the entity at the end of each accounting period.
SUB-ACCOUNT 4120 DEPRECIATION OF IMMOVABLE PROPERTY DETAIL 4120000 DEPRECIATION OF BUILDINGS DETAIL 4120010 DEPRECIATION OF INSTALLATIONS DETAIL 4120020 DEPRECIATION OF OTHER IMMOVABLES DETAIL 4120030 DEPRECIATION OF ASSETS UNDER FINANCIAL LEASE DETAIL 4120040 DEPRECIATION OF INVESTMENT PROPERTIES DETAIL 4120050 DEPRECIATION OF IMPROVEMENTS TO IMMOVABLES
SUB-ACCOUNT 4121 DEPRECIATION OF MOVABLE PROPERTY DETAIL 4121000 DEPRECIATION OF FURNITURE AND EQUIPMENT DETAIL 4121010 DEPRECIATION OF VEHICLES DETAIL 4121020 DEPRECIATION OF OTHER VARIOUS ASSETS FOR USE DETAIL 4121030 DEPRECIATION OF ASSETS UNDER FINANCIAL LEASE DETAIL 4121040 DEPRECIATION OF SECURITY EQUIPMENT DETAIL 4121050 DEPRECIATION OF COMMUNICATIONS EQUIPMENT DETAIL 4121060 DEPRECIATION OF IMPROVEMENTS TO MOVABLES
SUB-ACCOUNT 4122 AMORTIZATION OF INTANGIBLE ASSETS DETAIL 4122000 AMORTIZATION OF LICENSES AND CONCESSIONS DETAIL 4122010 AMORTIZATION OF COMPUTER PROGRAMS DETAIL 4122020 AMORTIZATION OF FRANCHISES DETAIL 4122030 AMORTIZATION OF WEBSITES DETAIL 4122040 AMORTIZATION OF OTHER INTANGIBLES
SUB-ACCOUNT 4123 LOSSES FROM IMPAIRMENT OF ASSETS DETAIL 4123000 IMPAIRMENT OF BUILDINGS DETAIL 4123010 IMPAIRMENT OF INSTALLATIONS DETAIL 4123020 IMPAIRMENT OF OTHER IMMOVABLES DETAIL 4123030 IMPAIRMENT OF FURNITURE AND EQUIPMENT DETAIL 4123040 IMPAIRMENT OF VEHICLES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 4123050 IMPAIRMENT OF OTHER VARIOUS ASSETS FOR USE DETAIL 4123060 IMPAIRMENT OF ASSETS UNDER FINANCIAL LEASE DETAIL 4123070 IMPAIRMENT OF LICENSES AND CONCESSIONS DETAIL 4123080 IMPAIRMENT OF COMPUTER PROGRAMS DETAIL 4123090 IMPAIRMENT OF FRANCHISES DETAIL 4123100 IMPAIRMENT OF WEBSITES DETAIL 4123110 IMPAIRMENT OF OTHER INTANGIBLES DETAIL 4123120 IMPAIRMENT OF INVESTMENT PROPERTIES
DEBITS
− For depreciation, amortization and impairment determined according to accounting policy determined.
CREDITS
− For external and accounting period adjustments.
ACCOUNT 413 DEVALUATION OF LONG-TERM ASSETS HELD FOR SALE DESCRIPTION It represents the amount of loss in value of Long-term assets held for sale, which are maintained in subsidiaries, associates, joint ventures, discontinued operations, etc.
SUB-ACCOUNT 4130 DEVALUATION OF LONG-TERM ASSETS HELD FOR SALE DETAIL 4130000 INVESTMENTS IN SUBSIDIARIES DETAIL 4130010 INVESTMENTS IN ASSOCIATES DETAIL 4130020 INVESTMENTS IN JOINT VENTURES DETAIL 4130030 DISCONTINUED OPERATIONS ASSETS DETAIL 4130040 PROPERTY, PLANT AND EQUIPMENT DETAIL 4130050 INTANGIBLE ASSETS DETAIL 4130060 ASSETS RECEIVED UNDER FINANCIAL LEASE DETAIL 4130070 GOODS RECEIVED IN PAYMENT OR AWARDED
DEBITS
− With the value of losses from the devaluation of these assets, at the end of each accounting period.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− For losses from the devaluation of these assets, at the end of each accounting period.
CREDITS
− For adjustments specific to the accounting period.
ITEM 42 FINANCIAL EXPENSES
DESCRIPTION
It comprises expenses incurred in the period arising from financing obtained from financial institutions, those arising from financing via repos; as well as expenses arising from interest on accounts and documents payable and various financial expenses payable which are recorded disregarding the date and method of payment. It includes the corresponding accounts for the control of inter-office financial expenses. The following accounts and sub-accounts correspond to this item:
ACCOUNT 420 EXPENSES 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.
SUB-ACCOUNT 4200 FOREIGN CURRENCY EXCHANGE OPERATIONS EXPENSES DETAIL 4200000 FOREIGN CURRENCY EXCHANGE OPERATIONS EXPENSES DETAIL 4200010 EXCHANGE DIFFERENCE DETAIL 4200020 DIFFERENCE IN THE PURCHASE AND SALE OF FOREIGN CURRENCY
DEBITS
− For exchange losses and in the purchase and sale of foreign currency.
CREDITS
− For external and adjustments specific to the accounting period.
ACCOUNT 421 OPERATING EXPENSES FOR OWN INVESTMENTS DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
This account records expenses incurred related to the entity's own investment operations. Such as interest, commissions, etc.
SUB-ACCOUNT 4210 EXPENSES FOR INVESTMENTS IN SECURITIES DETAIL 4210000 EXPENSES FOR INVESTMENTS HELD FOR TRADING DETAIL 4210010 EXPENSES FOR INVESTMENTS HELD TO MATURITY DETAIL 4210020 EXPENSES FOR INVESTMENTS AVAILABLE FOR SALE
SUB-ACCOUNT 4211 EXPENSES FOR INVESTMENTS IN REPOS DETAIL 4211000 EXPENSES FOR INVESTMENTS IN REPOS
SUB-ACCOUNT 4212 EXPENSES FOR INVESTMENTS IN PORTFOLIO ADMINISTRATION DETAIL 4212000 COMMISSIONS DETAIL 4212010 OTHERS
DEBITS
− For the payment of various expenses related to the own investments segment.
CREDITS
− For external and adjustments specific to the accounting period.
ACCOUNT 422 EXPENSES FOR OBLIGATIONS WITH FINANCIAL INSTITUTIONS DESCRIPTION This account records financial expenses related to financing obtained to develop investment activities.
SUB-ACCOUNT 4220 EXPENSES FOR INTEREST
DETAIL 4220000 EXPENSES FOR OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 4220010 EXPENSES FOR OVERDRAFTS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 4220020 EXPENSES FOR DEBTS FOR LOANS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 4220030 EXPENSES FOR OTHER OBLIGATIONS WITH LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 4220040 EXPENSES FOR OBLIGATIONS WITH BANKS AND FINANCIAL INSTITUTIONS FROM ABROAD DETAIL 4220050 EXPENSES FOR OVERDRAFTS WITH BANKS AND FINANCIAL INSTITUTIONS FROM ABROAD DETAIL 4220060 EXPENSES FOR DEBTS FOR LOANS WITH BANKS AND FINANCIAL INSTITUTIONS FROM ABROAD DETAIL 4220070 EXPENSES FOR OTHER OBLIGATIONS WITH BANKS AND FINANCIAL INSTITUTIONS FROM ABROAD DETAIL 4220080 EXPENSES FOR INTEREST ON LOANS WITH NON-FINANCIAL ENTITIES SUB-ACCOUNT 4221 OTHER EXPENSES WITH FINANCIAL INSTITUTIONS DETAIL 4221000 EXPENSES FOR FUND TRANSFERS DETAIL 4221010 EXPENSES FOR CHECK CERTIFICATION DETAIL 4221020 EXPENSES FOR COMMISSIONS DETAIL 4221030 OTHER EXPENSES
DEBITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 4230010 EXPENSES FOR OBLIGATIONS FOR SERVICES DETAIL 4230020 EXPENSES FOR OBLIGATIONS FOR TAXES AND CONTRIBUTIONS DETAIL 4230030 EXPENSES FOR DIVIDENDS AND PARTICIPATIONS DETAIL 4230040 EXPENSES FOR OTHER ACCOUNTS AND DOCUMENTS PAYABLE DETAIL 4230050 EXPENSES FOR ACCOUNTS AND DOCUMENTS PAYABLE RELATED DEBITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 4250 EXPENSES FOR CREDITS
DETAIL 4250000 EXPENSES FOR CREDIT LINES
DETAIL 4250010 EXPENSES FOR CONTRACTED GUARANTEES SUB-ACCOUNT 4251 EXPENSES FOR CONTINGENCIES, COMMITMENTS AND OTHERS DETAIL 4251000 PROVISION FOR CONTINGENCIES DETAIL 4251010 PROVISION FOR COMMITMENTS DETAIL 4251020 OTHER FINANCIAL EXPENSES DEBITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 4263020 WRITE-OFF OF YIELDS OF
FINANCIAL INVESTMENTS
SUB-ACCOUNT 4264 REHABILITATION OF FINANCIAL ASSETS DETAIL 4264000 FINANCIAL ASSETS AVAILABLE FOR SALE DETAIL 4264010 FINANCIAL ASSETS HELD TO MATURITY DETAIL 4264020 FINANCIAL ASSETS HELD FOR TRADING DEBITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CREDITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DESCRIPTION
In this account, charges for income tax in the corresponding accounting period are recorded. SUB-ACCOUNT 4400 INCOME TAX DETAIL 4400000 INCOME TAX DEBITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv of the Income Tax Law, second paragraph, and the provisions of article 28, second paragraph of the Income Tax Law. ITEM 51 OPERATING INCOME DESCRIPTION Income will be recognized in the statement of results when there is an increase in future economic benefits related to an increase in an asset or a decrease in a liability has derived and can be measured reasonably. Comprises income originated by operations in own investments resulting from the differential in the purchase and sale of securities, which is determined by deducting from the sale price the direct selling expenses, commissions and others, and the book value of the investment; the book value is the balance with which investments appear in the account respective, less the corresponding devaluation provision. Income from yields in the form of interest and dividends will be recorded in the corresponding accounts of the financial income item. The following accounts and sub-accounts correspond to this item:
ACCOUNT 510 INCOME FROM COMPENSATION AND SETTLEMENT SERVICES DESCRIPTION In this account, income originated by compensation and settlement services of operations developed by the entity in stock market operations is recorded. SUB-ACCOUNT 5100 INCOME FROM SETTLEMENT SERVICES FINANCIAL SETTLEMENT OF OPERATIONS DETAIL 5100000 COMMISSIONS FOR SETTLEMENT OF OPERATIONS DETAIL 5100010 OVERDRAFTS DETAIL 5100020 FINES SUB-ACCOUNT 5101 INCOME FROM COMPENSATION SERVICES OF SECURITIES IN STOCK MARKET OPERATIONS DETAIL 5101000 COMMISSIONS FOR COMPENSATION OF SECURITIES DETAIL 5101010 OVERDRAFTS ON SECURITIES DETAIL 5101020 FINES DETAIL 5101090 OTHER INCOME FROM COMPENSATION SERVICES OF SECURITIES DEBITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 5111050 COMMISSIONS FOR WITHDRAWAL OF SECURITIES DETAIL 5111090 OTHER INCOME FROM CUSTODY SERVICES AND DEPOSIT SUB-ACCOUNT 5112 INCOME FROM ELECTRONIC CUSTODY AND ADMINISTRATION SERVICES DETAIL 5112000 INCOME FROM COMPUTING SERVICES DETAIL 5112010 ELECTRONIC COMMUNICATIONS DETAIL 5112020 ANNUAL SERVICE FEES DETAIL 5112090 OTHER INCOME FROM ELECTRONIC SERVICES SUB-ACCOUNT 5113 INCOME FROM REGISTRATION FEES DETAIL 5113000 REGISTRATION FOR RIGHT FOR SERVICES DETAIL 5113010 RENEWAL FOR RIGHT FOR SERVICES DETAIL 5113090 OTHER INCOME FROM NON-ISSUER PARTICIPANTS SUB-ACCOUNT 5114 INCOME FROM ADMINISTRATION SERVICES OF SECURITIES TO NON-ISSUERS DETAIL 5114000 COMMISSION FOR EXCHANGE OF FIXED INCOME SECURITIES DETAIL 5114010 COMMISSION FOR EXCHANGE OF VARIABLE INCOME SECURITIES DETAIL 5114020 COMMISSION FOR DIVIDEND PAYMENT SERVICES DETAIL 5114090 OTHER INCOME FROM ADMINISTRATION SERVICES OF SECURITIES TO NON-ISSUERS SUB-ACCOUNT 5115 OTHER INCOME FROM SERVICES TO NON- ISSUERS OF SECURITIES DETAIL 5115000 OTHER INCOME FROM SERVICES TO NON- ISSUERS OF SECURITIES DEBITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Records income accrued for services provided to issuers of securities. SUB-ACCOUNT 5120 INCOME FROM SECURITIES ACCOUNT SERVICES TO ISSUERS DETAIL 5120000 COMMISSIONS FOR INITIAL DEPOSIT OF SECURITIES DETAIL 5120010 COMMISSIONS FOR EXERCISE OF ECONOMIC RIGHTS AND SECURITIES DETAIL 5120020 COMMISSIONS FOR SERVICES OF REPRESENTATION OF SOCIAL RIGHTS DETAIL 5120030 RIGHTS FOR OPENING AND MAINTENANCE OF ACCOUNTS DETAIL 5120040 INCOME FROM INFORMATION SERVICES ON MOVEMENT OF SECURITIES DETAIL 5120050 INCOME FROM INTERMEDIATION IN LOAN OF SECURITIES DETAIL 5120060 INCOME FROM INTERMEDIATION IN GUARANTEES WITH SECURITIES AND OTHERS DETAIL 5120070 INCOME FROM FREEZING OF SECURITIES DETAIL 5120080 INCOME FROM CERTIFICATIONS AND CONSTANCIES OF SECURITIES DETAIL 5120090 OTHER INCOME FROM SECURITIES ACCOUNT SUB-ACCOUNT 5121 INCOME FROM CUSTODY AND DEPOSIT SERVICES OF SECURITIES TO ISSUERS DETAIL 5121000 LOCAL DEMATERIALIZED CUSTODY DETAIL 5121010 LOCAL PHYSICAL CUSTODY DETAIL 5121020 INTERNATIONAL CUSTODY DETAIL 5121030 MACRO-SECURITIES CUSTODY DETAIL 5121040 COMMISSIONS FOR DEPOSIT OF SECURITIES DETAIL 5121050 COMMISSIONS FOR WITHDRAWAL OF SECURITIES DETAIL 5121090 OTHER INCOME FROM CUSTODY SERVICES AND DEPOSIT SUB-ACCOUNT 5122 INCOME FROM ELECTRONIC CUSTODY AND ADMINISTRATION SERVICES DETAIL 5122000 INCOME FROM COMPUTING SERVICES DETAIL 5122010 ELECTRONIC COMMUNICATIONS DETAIL 5122020 ANNUAL SERVICE FEES DETAIL 5122090 OTHER INCOME FROM ELECTRONIC SERVICES SUB-ACCOUNT 5123 INCOME FROM REGISTRATION FEES DETAIL 5123000 REGISTRATION FOR RIGHT FOR SERVICES DETAIL 5123010 RENEWAL FOR RIGHT FOR SERVICES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 5123090 OTHER INCOME FROM REGISTRATION FEES SUB-ACCOUNT 5124 INCOME FROM ADMINISTRATION SERVICES OF SECURITIES TO ISSUERS DETAIL 5124000 COMMISSION FOR EXCHANGE OF FIXED INCOME SECURITIES DETAIL 5124010 COMMISSION FOR EXCHANGE OF VARIABLE INCOME SECURITIES DETAIL 5124020 COMMISSION FOR DIVIDEND PAYMENT SERVICES DETAIL 5124030 COMMISSION FOR PAYMENT SERVICES OF FIXED INCOME SECURITIES DETAIL 5124090 OTHER INCOME FROM ADMINISTRATION SERVICES OF SECURITIES TO ISSUERS SUB-ACCOUNT 5125 INCOME FROM SERVICES TO ISSUERS OF SECURITIES DETAIL 5125000 OTHER INCOME FROM SERVICES TO ISSUERS OF SECURITIES DEBITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 5131 INCOME FROM CUSTODY SERVICES OF DOCUMENTS RELATED TO PROCESSES OF SECURITIZATION DETAIL 5131000 INCOME FROM CUSTODY OF SECURITIZATION CONTRACTS DETAIL 5131010 INCOME FROM CUSTODY OF DOCUMENTS OF ASSIGNMENT OF BENEFITS AND/OR RIGHTS DETAIL 5131090 OTHER DOCUMENTS RELATED TO SECURITIZATION PROCESSES DEBITS
ACCOUNT 514 INCOME FROM SERVICES FOR
DEMATIALIZATION AND ADMINISTRATION OF
SHARES
DESCRIPTION
Represents the income that the Central Depository receives for dematerialization and administration of shares. SUB-ACCOUNT 5140 INCOME FROM SERVICES FOR DEMATIALIZATION OF SHARES DETAIL 5140000 INCOME FROM SERVICES FOR DEMATIALIZATION OF SHARES SUB-ACCOUNT 5141 INCOME FROM ADMINISTRATION OF THE ELECTRONIC REGISTER OF SHAREHOLDERS DETAIL 5141000 INCOME FROM ADMINISTRATION OF THE ELECTRONIC REGISTER OF SHAREHOLDERS DEBITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DESCRIPTION
Represents the income that Depository Centers receive for concepts different from the services proper to the entity. SUB-ACCOUNT 5150 MISCELLANEOUS INCOME DETAIL 5150000 INCOME FROM TRAINING DETAIL 5150010 INCOME FROM RECOVERY OF EXPENSES DETAIL 5150090 OTHER INCOME DEBITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CREDITS
ACCOUNT 521 INCOME FROM FINANCIAL INVESTMENTS DESCRIPTION Represents the set of income received as a product of its financial investments, classified according to whether the income is taxable or exempt from income tax.
SUB-ACCOUNT 5210 INCOME TAXABLE FOR INCOME TAX DETAIL 5210000 INVESTMENTS HELD FOR TRADING DETAIL 5210010 INVESTMENTS HELD TO MATURITY DETAIL 5210020 AVAILABLE FOR SALE INVESTMENTS
SUB-ACCOUNT 5211 INCOME EXEMPT FROM INCOME TAX DETAIL 5211000 INVESTMENTS HELD FOR TRADING DETAIL 5211010 INVESTMENTS HELD TO MATURITY DETAIL 5211020 AVAILABLE FOR SALE INVESTMENTS
SUB-ACCOUNT 5212 INTEREST INCOME
DETAIL 5212000 INTEREST AND DIVIDENDS FROM THE FINANCIAL INVESTMENT PORTFOLIO
DEBITS
CREDITS
ACCOUNT 522 INCOME FROM ACCOUNTS AND DOCUMENTS RECEIVABLE DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
In this account, accrued income for the period is recorded for interest, originated by operations included in the accounts and documents receivable category.
SUB-ACCOUNT 5220 RETURNS FROM ACCOUNTS AND DOCUMENTS RECEIVABLE DETAIL 5220000 INTEREST DETAIL 5220010 LATE PAYMENT
DEBITS
CREDITS
ACCOUNT 523 RECOVERY OF FINANCIAL ASSETS
DESCRIPTION
Comprises income attributable to the exercise for the 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.
SUB-ACCOUNT 5230 RECOVERY OF FINANCIAL ASSETS DETAIL 5230000 RECOVERY OF FINANCIAL ASSETS
SUB-ACCOUNT 5231 DECREASE IN PROVISIONS FOR ACCOUNTS AND DOCUMENTS RECEIVABLE AND INVESTMENTS DETAIL 5231000 DECREASE IN PROVISIONS FOR ACCOUNTS AND DOCUMENTS RECEIVABLE DETAIL 5231010 DECREASE IN PROVISIONS FOR INVESTMENTS HELD FOR TRADING DETAIL 5231020 DECREASE IN PROVISIONS FOR AVAILABLE FOR SALE INVESTMENTS
DEBITS
CREDITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ACCOUNT 524 OTHER FINANCIAL INCOME
DESCRIPTION
In this account, accrued income from other accounts is recorded, including bank deposits.
SUB-ACCOUNT 5240 OTHER FINANCIAL INCOME
DETAIL 5240000 OTHER FINANCIAL INCOME
DEBITS
CREDITS
ITEM 53 EXTRAORDINARY INCOME
DESCRIPTION
Comprises income generated by operations other than those normally carried out by the entity, such as the sale of movable and immovable property, other extraordinary income. The following accounts and sub-accounts correspond to this item:
ACCOUNT 530 EXTRAORDINARY INCOME
DESCRIPTION
In this account, income generated by operations other than those normally carried out by the entity is recorded, such as the sale of movable and immovable property and other extraordinary income.
SUB-ACCOUNT 5300 EXTRAORDINARY INCOME
DETAIL 5300000 GAIN ON SALE OF ASSETS
DETAIL 5300010 OTHERS
DEBITS
CREDITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SECTION VI
ACCOUNTING APPLICATION MANUAL FOR CONTINGENCIES OF COMMITMENTS AND DEBTOR CONTROL
ELEMENT 6 CONTINGENCIES OF COMMITMENTS AND DEBTOR CONTROL DESCRIPTION Groups debtor and creditor accounts for those operations in which the entity's obligation is conditioned on whether an event occurs or not, depending on future factors that may result in the loss of an asset or the accumulation of a liability. The referred operations give rise to a legal relationship with third parties.
ITEM 61 DEBTOR CONTINGENT COMMITMENT ACCOUNTS DESCRIPTION Contains debtor accounts for the recording of contingencies in favor of the entity. The following accounts and sub-accounts correspond to this item:
ACCOUNT 610 GUARANTEES, GUARANTORS AND BONDS GRANTED DESCRIPTION This account records the guarantees, guarantors, and bonds granted.
SUB-ACCOUNT 6100 GRANTED GUARANTEES
DETAIL 6100000 GRANTED GUARANTEES LOCAL CURRENCY DETAIL 6100010 GRANTED GUARANTEES FOREIGN CURRENCY
SUB-ACCOUNT 6101 GRANTED GUARANTORS
DETAIL 6101000 GRANTED GUARANTORS LOCAL CURRENCY DETAIL 6101010 GRANTED GUARANTORS FOREIGN CURRENCY
SUB-ACCOUNT 6102 GRANTED BONDS
DETAIL 6102000 GRANTED BONDS LOCAL CURRENCY DETAIL 6102010 GRANTED BONDS FOREIGN CURRENCY
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DEBITS
CREDITS
ACCOUNT 611 LITIGATIONS AND LAWSUITS
DESCRIPTION
In this account, contingencies for litigations and lawsuits that are in process are recorded.
SUB-ACCOUNT 6110 COMMERCIAL
DETAIL 6110000 LITIGATIONS AND LAWSUITS
SUB-ACCOUNT 6111 CIVIL
DETAIL 6111000 LITIGATIONS AND LAWSUITS
SUB-ACCOUNT 6112 CRIMINAL
DETAIL 6112000 LITIGATIONS AND LAWSUITS
DEBITS
CREDITS
ACCOUNT 612 OWN REPO OPERATIONS
DESCRIPTION
A control account that reflects the right of purchase on securities, sold in sale repo operations, as well as it controls the obligation to sell titles in purchase repo operations in which the securities center is the buying entity.
SUB-ACCOUNT 6120 REBUY RIGHT FOR SALES REPOS DETAIL 6120000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6120010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6120020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6120030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 6120040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6120050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6120060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6120070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6120080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6120090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES
SUB-ACCOUNT 6121 RIGHTS TO RECEIVE IN CASH, FOR PURCHASE REPOS DETAIL 6121000 REPOS UP TO 7 DAYS LOCAL CURRENCY DETAIL 6121010 REPOS UP TO 7 DAYS FOREIGN CURRENCY DETAIL 6121020 REPOS FROM 8 TO 15 DAYS LOCAL CURRENCY DETAIL 6121030 REPOS FROM 8 TO 15 DAYS FOREIGN CURRENCY DETAIL 6121040 REPOS FROM 16 TO 21 DAYS LOCAL CURRENCY DETAIL 6121050 REPOS FROM 16 TO 21 DAYS FOREIGN CURRENCY DETAIL 6121060 REPOS MORE THAN 21 DAYS LOCAL CURRENCY DETAIL 6121070 REPOS MORE THAN 21 DAYS FOREIGN CURRENCY
DEBITS
CREDITS
ACCOUNT 613 EXCESS CASH RECEIVED IN THE
PROVISION OF SERVICES
DESCRIPTION
This account records cash received in excess of the corresponding amount in the settlement of operations, the exercise of property rights, or another service related to the business as a depositary.
SUB-ACCOUNT 613 EXCESS CASH RECEIVED IN
OPERATION SETTLEMENT AND EXERCISE
OF PROPERTY RIGHTS
DETAIL 6130000 BANK X
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DEBITS
CREDITS
ITEM 62 CONTROL ACCOUNTS
DESCRIPTION
This comprises control accounts for the company's and third parties' securities and assets, which are not recorded in equity accounts due to their nature. The following accounts and sub-accounts correspond to this item:
ACCOUNT 620 OBLIGATIONS FOR SECURITIES DELIVERED FOR SUB-CUSTODY DESCRIPTION Records the set of securities delivered to the entity, being delivered to third parties for sub-custody. The entity bears the primary responsibility.
SUB-ACCOUNT 6200 FIXED INCOME SECURITIES
SUB-
SUB-ACCOUNT
62000 OWN
DETAIL 6200000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6200010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6200020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6200030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6200040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6200050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6200060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6200070 SECURITIES ISSUED BY SERVICE COMPANIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 6200080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6200090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES
SUB-
SUB-ACCOUNT
62001 THIRD PARTIES
DETAIL 6200100 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6200110 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6200120 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6200130 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6200140 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6200150 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6200160 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6200170 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6200180 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6200190 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES
SUB-ACCOUNT 6201 VARIABLE INCOME SECURITIES SUB- SUB-ACCOUNT 62010 OWN DETAIL 6201000 PHYSICAL SHARES IN LOCAL CURRENCY DETAIL 6201010 PHYSICAL SHARES IN FOREIGN CURRENCY DETAIL 6201020 DEMATERIALIZED SHARES IN LOCAL CURRENCY DETAIL 6201030 DEMATERIALIZED SHARES IN FOREIGN CURRENCY DETAIL 6201040 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES LOCAL CURRENCY
SUB-
SUB-ACCOUNT
62011 THIRD PARTIES
DETAIL 6201100 PHYSICAL SHARES IN LOCAL CURRENCY DETAIL 6201110 PHYSICAL SHARES IN FOREIGN CURRENCY DETAIL 6201120 DEMATERIALIZED SHARES IN LOCAL CURRENCY DETAIL 6201130 DEMATERIALIZED SHARES IN FOREIGN CURRENCY
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 6201140 OTHER INVESTMENTS IN VARIABLE INCOME SECURITIES LOCAL CURRENCY
DEBITS
CREDITS
ACCOUNT 621 CONTROL OF DEMATERIALIZED SHARES DESCRIPTION Records the control of shares in the holding account at the Securities Center that are in the securities register, opened at a Securities Center.
SUB-ACCOUNT 6210 DEMATERIALIZED SHARES IN
HOLDING ENTRY
DETAIL 6210000 SHARES
ACCOUNT 622 OWN SECURITIES AND GOODS PLEDGED AS COLLATERAL DESCRIPTION Records the value of own securities and goods that are pledged as collateral, those securities that are guaranteeing repo operations, at nominal value plus the margin of guarantee thereof.
SUB-ACCOUNT 6220 SECURITIES
DETAIL 6220000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6220010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6220020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6220030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6220040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6220050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 6220060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6220070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6220080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6220090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES
SUB-ACCOUNT 6221 MOVABLE AND IMMOVABLE GOODS DETAIL 6221000 IMMOVABLE GOODS DETAIL 6221010 MOVABLE GOODS
SUB-ACCOUNT 6222 OTHER PLEDGED GUARANTEES
DETAIL 6222000 OTHER PLEDGED GUARANTEES
DEBITS
CREDITS
ACCOUNT 623 UNUTILIZED OBTAINED CREDITS
DESCRIPTION
Records credits obtained, but which have not yet been used, such as authorized overdrafts, credits, etc.
SUB-ACCOUNT 6230 CENTRAL GOVERNMENT, MUNICIPAL AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 6230000 LOCAL CURRENCY DETAIL 6230010 FOREIGN CURRENCY
SUB-ACCOUNT 6231 FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6231000 LOCAL CURRENCY DETAIL 6231010 FOREIGN CURRENCY
SUB-ACCOUNT 6232 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6232000 LOCAL CURRENCY DETAIL 6232010 FOREIGN CURRENCY
SUB-ACCOUNT 6233 PRIVATE COMPANIES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICES DETAIL 6233000 LOCAL CURRENCY DETAIL 6233010 FOREIGN CURRENCY
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DEBITS
CREDITS
ACCOUNT 624 GUARANTEES RECEIVED
DESCRIPTION
Records the value of guarantees received for operations carried out with third parties, such as credits or other operations for which CEDEVAL must demand a guarantee.
SUB-ACCOUNT 6240 FIXED INCOME SECURITIES
DETAIL 6240000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6240010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6240020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6240030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6240040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6240050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES. DETAIL 6240060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6240070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6240080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6240090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES
SUB-ACCOUNT 6241 VARIABLE INCOME SECURITIES DETAIL 6241000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6241010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6241020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6241030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 6241040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6241050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6241060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6241070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6241080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6241090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES
SUB-ACCOUNT 6242 INVESTMENT RETURNS
DETAIL 6242000 INVESTMENT RETURNS
DEBITS
CREDITS
ACCOUNT 625 CONTROL ACCOUNTS ON DEPRECIATED OR DOUBTFUL RECOVERY ASSETS DESCRIPTION This account records the control of those assets that no longer appear in the Balance Sheet with a monetary value, but must be controlled due to their existence or possible recovery.
SUB-ACCOUNT 6250 DEPRECIATED PROPERTY, PLANT AND EQUIPMENT DETAIL 6250000 BUILDINGS DETAIL 6250010 INSTALLATIONS DETAIL 6250020 VEHICLES DETAIL 6250030 FURNITURE AND EQUIPMENT DETAIL 6250040 GOODS TAKEN UNDER FINANCIAL LEASE DETAIL 6250050 OTHER MISCELLANEOUS USE GOODS DETAIL 6250060 IMPROVEMENTS
SUB-ACCOUNT 6251 UNCOLLECTIBLE WRITT-OFF ACCOUNTS AND DOCUMENTS RECEIVABLE DETAIL 6251000 CENTRAL GOVERNMENT, MUNICIPAL AND NON-FINANCIAL AUTONOMOUS ENTITIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 6251010 FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6251020 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6251030 PRIVATE COMPANIES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICES DETAIL 6251040 PENSION FUND ADMINISTRATORS DETAIL 6251050 INVESTMENT FUND ADMINISTRATORS DETAIL 6251060 STOCKBROKERAGE FIRMS DETAIL 6251070 FOREIGN DEPOSIT AND CUSTODY CENTERS AND FOREIGN COMPANIES DETAIL 6251080 OTHERS
SUB-ACCOUNT 6252 DOUBTFUL RECOVERY SECURITIES DETAIL 6252000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6252010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6252020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6252030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6252040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6252050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6252060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6252070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6252080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6252090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES
SUB-ACCOUNT 6253 RETURNS FROM WRITT-OFF ACCOUNTS AND DOCUMENTS RECEIVABLE DETAIL 6253000 CENTRAL GOVERNMENT, MUNICIPAL AND NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 6253010 FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6253020 BANKS AND OTHER FINANCIAL INSTITUTIONS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 6253030 PRIVATE COMPANIES OF INSURANCE, INDUSTRY, COMMERCE AND SERVICES DETAIL 6253040 PENSION FUND ADMINISTRATORS DETAIL 6253050 INVESTMENT FUND ADMINISTRATORS DETAIL 6253060 STOCKBROKERAGE FIRMS DETAIL 6253070 FOREIGN DEPOSIT AND CUSTODY CENTERS AND FOREIGN COMPANIES DETAIL 6253080 OTHERS
SUB-ACCOUNT 6254 RETURNS FROM DOUBTFUL RECOVERY SECURITIES DETAIL 6254000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 6254010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6254020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC ENTITIES DETAIL 6254030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 6254040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 6254050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 6254060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 6254070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 6254080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 6254090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES
DEBITS
CREDITS
SECTION VII
ACCOUNTING APPLICATION MANUAL FOR CONTINGENCIES OF COMMITMENTS AND CREDITOR CONTROL
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 03/19/2026 Validity: 04/06/2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ELEMENT 7 CONTINGENT COMMITMENTS AND
CREDITOR CONTROL
DESCRIPTION
Represents the eventual obligations that the entity would have, by having indirectly assumed responsibility by guaranteeing third parties; by litigation and lawsuits against the entity; as well as by obligations pending to fulfill and by developing operations in favor of third parties, which may result in the loss of an asset or in the accumulation of a liability.
ITEM 71 CONTINGENT ACCOUNTS AND
COMMITMENTS
DESCRIPTION
Comprises the accounts for recording the responsibility that may be held for operations related to third parties, whether these are guarantees, litigation, lawsuits, or other types of obligations. Accounts and sub-accounts corresponding to this item are the following:
ACCOUNT 710 RESPONSIBILITY FOR GUARANTEES, GUARDIANSHIPS AND GUARANTEES PROVIDED DESCRIPTION In this account, the entity's eventual obligation in favor of third parties for guarantees provided is recorded.
SUB-ACCOUNT 7100 RESPONSIBILITY FOR GUARANTEES PROVIDED TO FINANCIAL INSTITUTIONS DETAIL 7100000 GUARANTEES PROVIDED LOCAL CURRENCY (M.L.) DETAIL 7100010 GUARANTEES PROVIDED FOREIGN CURRENCY (M.E.)
SUB-ACCOUNT 7101 RESPONSIBILITY FOR OTHER GUARANTEES PROVIDED DETAIL 7101000 GUARANTEES PROVIDED LOCAL CURRENCY (M.L.) DETAIL 7101010 GUARANTEES PROVIDED FOREIGN CURRENCY (M.E.)
SUB-ACCOUNT 7102 RESPONSIBILITY FOR GUARDIANSHIPS PROVIDED DETAIL 7102000 GUARDIANSHIPS PROVIDED LOCAL CURRENCY (M.L.) DETAIL 7102010 GUARDIANSHIPS PROVIDED FOREIGN CURRENCY (M.E.)
SUB-ACCOUNT 7103 RESPONSIBILITY FOR GUARANTEES PROVIDED DETAIL 7103000 GUARANTEES PROVIDED LOCAL CURRENCY (M.L.) DETAIL 7103010 GUARANTEES PROVIDED FOREIGN CURRENCY (M.E.)
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 03/19/2026 Validity: 04/06/2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ACCOUNT 711 RESPONSIBILITY FOR LITIGATION AND LAWSUITS DESCRIPTION In this account, the entity's eventual obligation with third parties, for responsibility for other contingencies and commitments not previously contemplated, is recorded.
SUB-ACCOUNT 7110 RESPONSIBILITY FOR LITIGATION AND LAWSUITS DETAIL 7110000 COMMERCIAL DETAIL 7110010 CIVIL DETAIL 7110020 CRIMINAL
ACCOUNT 712 OBLIGATIONS AND RIGHTS FOR
OWN REPO OPERATIONS
DESCRIPTION
Represents the contra-account of the recorded operations, contains the obligation to pay in currency for the sales repos made, as well as the right to purchase securities, for the purchase repos.
SUB-ACCOUNT 7120 OBLIGATIONS FOR SALE REPO OF SECURITIES DETAIL 7120000 REPOS UP TO 7 DAYS LOCAL CURRENCY (M.L.) DETAIL 7120010 REPOS UP TO 7 DAYS FOREIGN CURRENCY (M.E.) DETAIL 7120020 REPOS FROM 8 TO 15 DAYS LOCAL CURRENCY (M.L.) DETAIL 7120030 REPOS FROM 8 TO 15 DAYS FOREIGN CURRENCY (M.E.) DETAIL 7120040 REPOS FROM 16 TO 21 DAYS LOCAL CURRENCY (M.L.) DETAIL 7120050 REPOS FROM 16 TO 21 DAYS FOREIGN CURRENCY (M.E.) DETAIL 7120060 REPOS MORE THAN 21 DAYS LOCAL CURRENCY (M.L.) DETAIL 7120070 REPOS MORE THAN 21 DAYS FOREIGN CURRENCY (M.E.)
SUB-ACCOUNT 7121 OBLIGATION TO RESELL SECURITIES, FOR PURCHASE OPERATIONS DETAIL 7121000 SECURITIES ISSUED BY CENTRAL AND MUNICIPAL GOVERNMENT DETAIL 7121010 SECURITIES ISSUED BY NON-FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 7121020 SECURITIES ISSUED BY FINANCIAL AUTONOMOUS PUBLIC COMPANIES DETAIL 7121030 SECURITIES ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 03/19/2026 Validity: 04/06/2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 7121040 SECURITIES ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 7121050 SECURITIES ISSUED BY INDUSTRIAL COMPANIES DETAIL 7121060 SECURITIES ISSUED BY COMMERCIAL COMPANIES DETAIL 7121070 SECURITIES ISSUED BY SERVICE COMPANIES DETAIL 7121080 SECURITIES ISSUED BY FOREIGN PRIVATE COMPANIES DETAIL 7121090 SECURITIES ISSUED BY FOREIGN PUBLIC COMPANIES
ACCOUNT 713 OBLIGATIONS FOR EXCESS CASH RECEIVED IN THE PROVISION OF SERVICES DESCRIPTION This account records the excess cash received corresponding to the settlement of operations, the exercise of property rights, or other services related to the business as a depositary. The bank account opened must be exclusively for the use of the described excesses.
SUB-ACCOUNT 7130 OBLIGATIONS FOR EXCESS CASH RECEIVED IN SETTLEMENT OF OPERATIONS AND EXERCISE OF PROPERTY RIGHTS DETAIL 7130000 OBLIGATIONS FOR EXCESS CASH RECEIVED IN SETTLEMENT OF OPERATIONS AND EXERCISE OF PROPERTY RIGHTS
DEBITS
− For the return of excess funds or their settlement according to the depositary's accounting policy.
CREDITS
− For the recording of excess cash received in the settlement of operations within the framework of the services provided by the depositary.
ITEM 72 CREDITOR CONTROL ACCOUNTS
DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 03/19/2026 Validity: 04/06/2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
This comprises the control contra-accounts of the company's securities and assets, which by their nature are not recorded in the equity accounts. Accounts and sub-accounts corresponding to this item are the following:
ACCOUNT 720 SUB-CUSTODIES OF SECURITIES
DESCRIPTION
Records the set of securities delivered to the entity and that are physically in its facilities, being delivered to third parties for sub-custody. Being the entity's responsibility the main responsibility. Controlling the sub-custodian of such securities.
SUB-ACCOUNT 7200 SUB-CUSTODIES OF FIXED INCOME SECURITIES SUB-SUBACCOUNT 72000 OWN DETAIL 7200000 LOCAL DEPOSIT AND CUSTODY CENTRE FOR SECURITIES DETAIL 7200010 STOCK EXCHANGES DETAIL 7200020 FOREIGN DEPOSIT AND CUSTODY CENTRES FOR SECURITIES DETAIL 7200030 FOREIGN BANKS DETAIL 7200040 CENTRAL BANK OF RESERVE DETAIL 7200050 LOCAL BANKS
SUB-SUBACCOUNT 72001 THIRD PARTIES
DETAIL 7200100 LOCAL DEPOSIT AND CUSTODY CENTRE FOR SECURITIES DETAIL 7200110 STOCK EXCHANGES DETAIL 7200120 FOREIGN DEPOSIT AND CUSTODY CENTRES FOR SECURITIES DETAIL 7200130 FOREIGN BANKS DETAIL 7200140 CENTRAL BANK OF RESERVE DETAIL 7200150 LOCAL BANKS
SUB-ACCOUNT 7201 SUB-CUSTODIES OF VARIABLE INCOME SECURITIES SUB-SUBACCOUNT 72010 OWN DETAIL 7201000 LOCAL DEPOSIT AND CUSTODY CENTRE FOR SECURITIES DETAIL 7201010 STOCK EXCHANGES DETAIL 7201020 FOREIGN DEPOSIT AND CUSTODY CENTRES FOR SECURITIES DETAIL 7201030 FOREIGN BANKS DETAIL 7201040 CENTRAL BANK OF RESERVE
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 03/19/2026 Validity: 04/06/2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 7201050 LOCAL BANKS
SUB-SUBACCOUNT 72011 THIRD PARTIES
DETAIL 7201100 LOCAL DEPOSIT AND CUSTODY CENTRE FOR SECURITIES DETAIL 7201110 STOCK EXCHANGES DETAIL 7201120 FOREIGN DEPOSIT AND CUSTODY CENTRES FOR SECURITIES DETAIL 7201130 FOREIGN BANKS DETAIL 7201140 CENTRAL BANK OF RESERVE DETAIL 7201150 LOCAL BANKS
ACCOUNT 721 CONTROL OF DEMATERIALIZED SHARES IN OWNERSHIP ACCOUNT DESCRIPTION Records the control of shares in ownership account at the Stock Exchange that are in the securities register, opened in a securities central.
SUB-ACCOUNT 7210 SUB-CUSTODIES
DETAIL 7210000 DEPOSIT AND CUSTODY CENTRE FOR SECURITIES
ACCOUNT 722 CONTRA-ACCOUNT OF OWN SECURITIES AND ASSETS PLEDGED AS COLLATERAL DESCRIPTION Records the securities and assets of the company, which have been pledged as collateral.
SUB-ACCOUNT 7220 CONTRA-ACCOUNT OF OWN SECURITIES AND ASSETS PLEDGED AS COLLATERAL DETAIL 7220000 OWN SECURITIES AND ASSETS GIVEN AS COLLATERAL DETAIL 7220010 MOVABLE AND IMMOVABLE PROPERTY GIVEN AS COLLATERAL DETAIL 7220020 OTHER GUARANTEES PLEDGED AS COLLATERAL
ACCOUNT 723 CONTRA-ACCOUNT OF OBTAINED CREDITS NOT USED DESCRIPTION Records the responsibility for obtained credits not used.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 03/19/2026 Validity: 04/06/2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 7230 CONTRA-ACCOUNT OF OBTAINED CREDITS NOT USED DETAIL 7230000 LOANS WITH ONE YEAR TERM DETAIL 7230010 LOANS WITH TWO TO FIVE YEAR TERM DETAIL 7230020 LOANS WITH MORE THAN FIVE YEAR TERM
ACCOUNT 724 RESPONSIBILITY FOR GUARANTEES RECEIVED DESCRIPTION Records the responsibility that the securities central has for the value of the guarantees received, such as credits or other operations for which the entity must demand a guarantee.
SUB-ACCOUNT 7240 FIXED INCOME SECURITIES
DETAIL 7240000 FIXED INCOME SECURITIES LOCAL CURRENCY (M.L.)
DETAIL 7240010 FIXED INCOME SECURITIES FOREIGN CURRENCY (M.E.)
SUB-ACCOUNT 7241 VARIABLE INCOME SECURITIES DETAIL 7241000 VARIABLE INCOME SECURITIES LOCAL CURRENCY (M.L.) DETAIL 7241010 VARIABLE INCOME SECURITIES FOREIGN CURRENCY (M.E.)
SUB-ACCOUNT 7242 INVESTMENT YIELD
DETAIL 7242000 INVESTMENT YIELD
SUB-ACCOUNT 7243 GUARANTEES RECEIVED AS COLLATERAL DETAIL 7243000 GUARANTEES RECEIVED AS COLLATERAL LOCAL CURRENCY (M.L.) DETAIL 7243010 GUARANTEES RECEIVED AS COLLATERAL FOREIGN CURRENCY (M.E.)
ACCOUNT 725 CONTRA-ACCOUNT OF DIVERSE CONTROL ACCOUNTS DESCRIPTION Records the values corresponding to the goods and securities accounts, which no longer appear in the balance sheet, but which must have control over them.
SUB-ACCOUNT 7250 CONTRA-ACCOUNT ON DEPRECIATED OR DOUBTFUL RECOVERY ASSETS DETAIL 7250000 DEPRECIATED PROPERTY, PLANT AND EQUIPMENT DETAIL 7250010 UNCOLLECTABLE ACCOUNTS AND DOCUMENTS RECEIVABLE WRITTEN OFF DETAIL 7250020 DOUBTFUL RECOVERY SECURITIES DETAIL 7250030 YIELD FROM WRITTEN OFF ACCOUNTS AND DOCUMENTS RECEIVABLE DETAIL 7250040 YIELD FROM DOUBTFUL RECOVERY SECURITIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 03/19/2026 Validity: 04/06/2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SECTION VIII
ACCOUNTING APPLICATION MANUAL FOR DEPOSIT ACCOUNTS, CUSTODY OF SECURITIES AND OTHER RELATED INSTRUMENTS
ELEMENT 8 DEPOSIT ACCOUNTS, CUSTODY OF
SECURITIES AND OTHER RELATED INSTRUMENTS
DESCRIPTION
In this account, the entity's eventual obligation in favor of third parties for guarantees provided is recorded.
ITEM 81 FINANCIAL SETTLEMENT AND STOCK
EXCHANGE OPERATIONS ACCOUNTS
DESCRIPTION
Comprises those operations by which the entity receives cash or its equivalent, as well as third-party securities. Includes debtor accounts for the control of cash in hand and in banks, client rights, securities to be received, securities received and securities delivered for stock exchange operations. The balances of the accounts comprising this item represent the consolidated amounts of cash, rights and securities of all stock exchange operations on behalf of third parties. Accounts and sub-accounts corresponding to this item are the following:
ACCOUNT 810 CASH
DESCRIPTION
In this account, the amounts of cash received for stock exchange operations, originated by daily operations, on behalf of the Houses and by other types of operations, are recorded.
SUB-ACCOUNT 8100 GENERAL CASH
DETAIL 8100000 BILLS AND COINS IN LOCAL CURRENCY (M.L.)
DETAIL 8100010 BILLS AND COINS IN FOREIGN CURRENCY (M.E.)
DEBITS
− For the amounts of cash income and cash transfers.
CREDITS
− For cash transfers to operational accounts
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 03/19/2026 Validity: 04/06/2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ACCOUNT 811 OPERATIONAL ACCOUNTS IN BANKS AND OTHER FINANCIAL INSTITUTIONS DESCRIPTION This account records the movement of funds for and for the settlement of daily stock exchange operations. Its balance is debit and represents the value of the money corresponding to the intermediation that has not been settled, the entity's commissions, if they have not been transferred to the administrative account, which must be transferred daily and for the service of collecting the exercise of property rights, and, other services authorized by the Superintendence. In case of a balance, the entity must know how the balance reflected in it is integrated.
SUB-ACCOUNT 8110 OPERATIONAL ACCOUNTS IN LOCAL CURRENCY (M.L.) DETAIL 8110000 CENTRAL BANK OF RESERVE DETAIL 8110010 AGRICULTURAL BANK DETAIL 8110020 DAVIVIENDA SALVADOREÑO BANK S.A. DETAIL 8110030 MORTGAGE BANK DETAIL 8110040 CUSCATLÁN BANK OF EL SALVADOR, S.A. DETAIL 8110050 CITIBANK N.A. EL SALVADOR BRANCH DETAIL 8110060 AGRICULTURAL DEVELOPMENT BANK DETAIL 8110070 AZUL BANK OF EL SALVADOR, S.A DETAIL 8110080 PROMERICA BANK DETAIL 8110100 CENTRAL AMERICA BANK DETAIL 8110110 ATLÁNTIDA BANK EL SALVADOR, S.A. DETAIL 8110120 ABANK BANK EL SALVADOR, S. A. DETAIL 8110130 CREDICOMER, S.A. DETAIL 8110150 THE BANK OF NEW YORK DETAIL 8110160 STATE STREET DETAIL 8110170 J.P. MORGAN CHASE DETAIL 8110180 CLEARSTREAM BANKING DETAIL 8110190 INDUSTRIAL BANK EL SALVADOR, S.A. DETAIL 8110200 INTEGRAL SUPPORT BANK, S.A.
SUB-ACCOUNT 8111 OPERATIONAL ACCOUNTS IN FOREIGN CURRENCY (M.E.) DETAIL 8111000 CENTRAL BANK OF RESERVE DETAIL 8111010 AGRICULTURAL BANK DETAIL 8111020 DAVIVIENDA SALVADOREÑO BANK S.A DETAIL 8111030 MORTGAGE BANK DETAIL 8111040 CUSCATLÁN BANK OF EL SALVADOR, S.A. DETAIL 8111050 CITIBANK N.A. EL SALVADOR BRANCH DETAIL 8111060 AGRICULTURAL DEVELOPMENT BANK DETAIL 8111070 AZUL BANK OF EL SALVADOR, S.A.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 03/19/2026 Validity: 04/06/2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8111080 PROMERICA BANK
DETAIL 8111100 CENTRAL AMERICA BANK
DETAIL 8111110 ATLÁNTIDA BANK EL SALVADOR, S.A.
DETAIL 8111120 ABANK BANK EL SALVADOR, S. A.
DETAIL 8111130 CREDICOMER
DETAIL 8111150 THE BANK OF NEW YORK
DETAIL 8111160 STATE STREET
DETAIL 8111170 J.P.MORGAN CHASE
DETAIL 8111180 CLEARSTREAM BANKING
DETAIL 8111190 INDUSTRIAL BANK EL SALVADOR, S.A.
DETAIL 8111200 INTEGRAL SUPPORT BANK, S.A.
SUB-ACCOUNT 8112 CASH RECEIVED AS COLLATERAL FOR MARGIN CALLS DESCRIPTION Records the value of guarantees received for operations carried out with third parties, such as repos, credits or other operations for which the depositary has delivered or demanded a guarantee. For the management of this type of guarantee, the Central will open a specific bank account.
DETAIL 8112000 MARGIN CALLS FOR REPO OPERATIONS DESCRIPTION It will record the funds received from brokerage Houses as margin calls, for which the Central will open a specific bank account for its control.
SUB-DETAIL 811200000 BANK X
SUB-DETAIL 811200010 BANK Y
SUB-ACCOUNT 8113 CASH FOR REDEMPTION OR MATURITY OF SECURITIES IN COLLATERAL DETAIL 8113000 CASH THAT GUARANTEES PARTICIPANTS' OBLIGATIONS DESCRIPTION It will record the cash coming from the maturity or early redemption of securities given as collateral by participants to third parties and different from securities issuers, through a Brokerage House, for which the Central will open a specific current account for the corresponding control.
SUB-DETAIL 811300000 BANK X
SUB-DETAIL 811300010 BANK Y
DESCRIPTION
It will record the cash coming from the maturity or early redemption of securities given as collateral by participants to third parties and different from securities issuers, through a Brokerage House, for which the Central will open a specific current account for the corresponding control.
DEBITS
− With the value delivered by the Houses and remitted to the operational accounts for the purchase of securities in their different modalities and payment of respective commissions and taxes, or for the payment of repo maturities. − With the remittances made by the Houses for the settlement of stock exchange operations when the settlement is in favor of the House. − With the cash coming from the Brokerage Houses as margin calls. − For the funds coming from the maturity or early redemption of the titles. − For the cash amount received for the maturity or early redemption of securities that guarantee participants' obligations.
CREDITS
− For payments to the Houses for the settlement of stock exchange operations when the settlement is in their favor. − For transfers to administrative bank accounts for earned commissions, taxes and others. − For the return of funds received as margin calls to each of the Brokerage Houses. − For the return of funds regarding the redemption or maturity of the securities in collateral to the Brokerage Houses for delivery to their respective clients. − For the maturity of participants' obligations.
ACCOUNT 812 ACCOUNTS RECEIVABLE FOR STOCK
EXCHANGE AND SECURITIES CUSTODY OPERATIONS DESCRIPTION In this account, the rights to be collected from the Houses, which originate from the different modalities on behalf of the Houses as well as from the BCR, for stock exchange operations and for custody services or others provided by the entity, are recorded. For the accounts receivable from Brokerage Houses, a sub-sub-account must be opened with the name of each of these.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 03/19/2026 Validity: 04/06/2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
As a result of daily transactions, it must be zero.
SUB-ACCOUNT 8120 STOCK BROKERAGE HOUSES
DETAIL 8120000 ON ACCOUNT
SUB-DETAIL 812000000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
SUB-DETAIL 812000010 HENCORP, S.A. DE C.V.
SUB-DETAIL 812000030 GENERAL STOCK SERVICES, S.A. DE C.V.
SUB-DETAIL 812000040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812000050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812000060 AZUL SECURITIES, S.A. DE C.V. SUB-DETAIL 812000080 SYSSECURITIES, S.A. DE C.V. SUB-DETAIL 812000090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812000100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 812000110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
DETAIL 8120010 FOR CASH
SUB-DETAIL 812001000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
SUB-DETAIL 812001010 HENCORP, S.A. DE C.V.
SUB-DETAIL 812001030 GENERAL STOCK SERVICES, S.A. DE C.V.
SUB-DETAIL 812001040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812001050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812001060 AZUL SECURITIES, S.A. DE C.V. SUB-DETAIL 812001080 SYSSECURITIES, S.A. DE C.V. SUB-DETAIL 812001090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812001100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 812001110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
DETAIL 8120020 ON TERM
SUB-DETAIL 812002000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
SUB-DETAIL 812002010 HENCORP, S.A. DE C.V.
SUB-DETAIL 812002030 GENERAL STOCK SERVICES, S.A. DE C.V.
SUB-DETAIL 812002040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812002050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812002060 AZUL SECURITIES, S.A. DE C.V. SUB-DETAIL 812002080 SYSSECURITIES, S.A. DE C.V. SUB-DETAIL 812002090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812002100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V.
SUB-DETAIL 812002110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
DETAIL 8120030 OPTIONS
SUB-DETAIL 812003000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
SUB-DETAIL 812003010 HENCORP, S.A. DE C.V.
SUB-DETAIL 812003030 GENERAL STOCK SERVICES, S.A. DE C.V.
SUB-DETAIL 812003040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812003050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812003060 AZUL SECURITIES, S.A. DE C.V. SUB-DETAIL 812003080 SYSSECURITIES, S.A. DE C.V. SUB-DETAIL 812003090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812003100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 812003110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
DETAIL 8120040 MATURITY OF THIRD PARTY SALE REPOS SUB-DETAIL 812004000 ATLÁNTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 812004010 HENCORP, S.A. DE C.V. SUB-DETAIL 812004030 GENERAL STOCK SERVICES, S.A. DE C.V. SUB-DETAIL 812004040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812004050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812004060 AZUL SECURITIES, S.A. DE C.V. SUB-DETAIL 812004080 SYSSECURITIES, S.A. DE C.V. SUB-DETAIL 812004090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812004100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 812004110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
DETAIL 8120050 MATURITY OF PORTFOLIO SALE REPOS SUB-DETAIL 812005000 ATLÁNTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 812005010 HENCORP, S.A. DE C.V. SUB-DETAIL 812005030 GENERAL STOCK SERVICES, S.A. DE C.V. SUB-DETAIL 812005040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812005050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812005060 AZUL SECURITIES, S.A. DE C.V. SUB-DETAIL 812005080 SYSSECURITIES, S.A. DE C.V. SUB-DETAIL 812005090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812005100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 812005110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED SOCIETIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8120060 MATURITY OF SALES REPOS FROM BANKS SUB-DETAIL 812006000 ATLÁNTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 812006010 HENCORP, S.A. DE C.V. SUB-DETAIL 812006030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V. SUB-DETAIL 812006040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812006050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812006060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 812006080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 812006090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812006100 CUSCATLÁN SV INVERSIONES, S.A. DE C.V. SUB-DETAIL 812006110 VALORES BANAGRÍCOLA, S.A. DE C.V.
DETAIL 8120070 MATURITY OF SALES REPOS FROM THE BROKERAGE HOUSE SUB-DETAIL 812007000 ATLÁNTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 812007010 HENCORP, S.A. DE C.V. SUB-DETAIL 812007030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V. SUB-DETAIL 812007040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812007050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812007060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 812007080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 812007090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 812007100 CUSCATLÁN SV INVERSIONES, S.A. DE C.V. SUB-DETAIL 812007110 VALORES BANAGRÍCOLA, S.A. DE C.V.
DETAIL 8120080 OTHER BURSARILE RECEIVABLE ACCOUNTS SUB-ACCOUNT 8121 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8121000 CENTRAL BANK OF RESERVE DETAIL 8121010 LOCAL BANKS DETAIL 8121020 FOREIGN BANKS SUB-ACCOUNT 8122 NON-BANK SECURITIES ISSUERS DETAIL 8122000 CENTRAL GOVERNMENT DETAIL 8122010 MUNICIPALITIES DETAIL 8122020 NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 8122030 INSURANCE COMPANIES DETAIL 8122040 INDUSTRIAL COMPANIES DETAIL 8122050 COMMERCIAL COMPANIES DETAIL 8122060 SERVICE COMPANIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED SOCIETIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 8123 FOREIGN CENTRALS
DETAIL 8123000 FOREIGN CENTRALS
DEBITS
− With the amount receivable from the houses, corresponding to the balances in favor of selling clients plus the stock exchange commission and the corresponding tax on said commission. − When the centrals execute sales repos, with the receivable value for the maturity of repos or the repurchase value. − For accounting adjustments. − For receivable accounts from centrals, issuers, and others, due to intermediary services provided.
ACCOUNT 813 SECURITIES IN CUSTODY THAT BACK PURCHASE REPURCHASE AGREEMENTS DESCRIPTION Records the value of securities received or located in the Deposit and Custody Central, with the objective of maintaining control over the securities that are guaranteeing purchase repurchase operations that are in custody on behalf of clients.
SUB-ACCOUNT 8130 SECURITIES BACKING PURCHASE REPOS FOR THIRD-PARTY ACCOUNTS DETAIL 8130000 ATLÁNTIDA SECURITIES, S.A. DE C.V. DETAIL 8130010 HENCORP, S.A. DE C.V. DETAIL 8130030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V. DETAIL 8130040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. DETAIL 8130050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. DETAIL 8130060 VALORES AZUL, S.A. DE C.V. DETAIL 8130080 SYSVALORES, S.A. DE C.V. DETAIL 8130090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. DETAIL 8130100 CUSCATLÁN SV INVERSIONES, S.A. DE C.V. DETAIL 8130110 VALORES BANAGRÍCOLA, S.A. DE C.V.
SUB-ACCOUNT 8131 SECURITIES BACKING PURCHASE REPOS FOR PORTFOLIO ACCOUNTS DETAIL 8131000 ATLÁNTIDA SECURITIES, S.A. DE C.V. DETAIL 8131010 HENCORP, S.A. DE C.V. DETAIL 8131030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED SOCIETIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8131040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V.
DETAIL 8131050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V.
DETAIL 8131060 VALORES AZUL, S.A. DE C.V.
DETAIL 8131080 SYSVALORES, S.A. DE C.V.
DETAIL 8131090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V.
DETAIL 8131100 CUSCATLÁN SV INVERSIONES, S.A. DE C.V.
DETAIL 8131110 VALORES BANAGRÍCOLA, S.A. DE C.V.
SUB-ACCOUNT 8132 SECURITIES BACKING PURCHASE REPOS FROM THE BROKERAGE HOUSE DETAIL 8132000 ATLÁNTIDA SECURITIES, S.A. DE C.V. DETAIL 8132010 HENCORP, S.A. DE C.V. DETAIL 8132030 SERVICIOS GENERALES BURSÁTILES, S.A. DE C.V. DETAIL 8132040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. DETAIL 8132050 LAFISE VALORES DE EL SALVADOR, S.A. DE C.V. DETAIL 8132060 VALORES AZUL, S.A. DE C.V. DETAIL 8132080 SYSVALORES, S.A. DE C.V. DETAIL 8132090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. DETAIL 8132100 CUSCATLÁN SV INVERSIONES, S.A. DE C.V. DETAIL 8132110 VALORES BANAGRÍCOLA, S.A. DE C.V.
DEBITS
− With the securities received on behalf of the Houses and third parties to be custodied.
CREDITS
− With the delivery of titles to the houses and to the clients.
ITEM 82 RECEIVABLE ACCOUNTS FOR SECURITIES DEPOSITED IN ADMINISTRATION AT THE DEPOSIT CENTRAL DESCRIPTION Represents the set of rights to execute and collect by the Deposit Central, due to the securities administration service provided. The following accounts and sub-accounts correspond to this item:
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED SOCIETIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ACCOUNT 820 EXPIRED SECURITIES IN CUSTODY SUBJECT TO COLLECTION DESCRIPTION Represents the set of fixed-income or variable-income securities, delivered in custody or not, on which the term of the security has ended and therefore are subject to collection action delegated to CEDEVAL by the holder. Securities that are in custody and expire immediately must be transferred to these accounts, in order to exercise the right by the holder.
SUB-ACCOUNT 8200 DEBT INSTRUMENTS IN LOCAL CURRENCY (M.L.)
DETAIL 8200000 ISSUED BY CENTRAL GOVERNMENT DETAIL 8200010 ISSUED BY GOVERNMENT AND MUNICIPALITIES DETAIL 8200020 ISSUED BY NON-FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 8200030 ISSUED BY FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 8200040 ISSUED BY FOREIGN PUBLIC ENTITIES DETAIL 8200050 ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8200060 ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8200070 ISSUED BY INDUSTRIAL COMPANIES DETAIL 8200080 ISSUED BY COMMERCIAL COMPANIES DETAIL 8200090 ISSUED BY SERVICE COMPANIES DETAIL 8200100 ISSUED BY FOREIGN PRIVATE COMPANIES
SUB-ACCOUNT 8201 DEBT INSTRUMENTS IN FOREIGN CURRENCY (M.E.)
DETAIL 8201000 ISSUED BY CENTRAL GOVERNMENT DETAIL 8201010 ISSUED BY GOVERNMENT AND MUNICIPALITIES DETAIL 8201020 ISSUED BY NON-FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 8201030 ISSUED BY FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 8201040 ISSUED BY FOREIGN PUBLIC ENTITIES DETAIL 8201050 ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8201060 ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED SOCIETIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8201070 ISSUED BY INDUSTRIAL COMPANIES DETAIL 8201080 ISSUED BY COMMERCIAL COMPANIES DETAIL 8201090 ISSUED BY SERVICE COMPANIES DETAIL 8201100 ISSUED BY FOREIGN PRIVATE COMPANIES
SUB-ACCOUNT 8202 VARIABLE INCOME INSTRUMENTS IN LOCAL CURRENCY (M.L.) DETAIL 8202000 PARTICIPATION IN INVESTMENT FUNDS DETAIL 8202010 PARTICIPATION IN TRUST FUNDS DETAIL 8202020 ADRS/GDRS DETAIL 8202030 OTHER VARIABLE INCOME INSTRUMENTS
SUB-ACCOUNT 8203 VARIABLE INCOME INSTRUMENTS IN FOREIGN CURRENCY (M.E.) DETAIL 8203000 PARTICIPATION IN INVESTMENT FUNDS DETAIL 8203010 PARTICIPATION IN TRUST FUNDS DETAIL 8203020 ADRS/GDRS DETAIL 8203030 OTHER VARIABLE INCOME INSTRUMENTS
DEBITS
− For titles delivered to the Central, for collection after the title's term has ended. − For securities in custody at the Central, which have ended their validity period and for which the Central can exercise rights over the title. − For accounting adjustments.
CREDITS
− For the payment of the title to the owner.
− For accounting adjustments.
ACCOUNT 821 RECEIVABLE ACCOUNTS FOR ECONOMIC RIGHTS DESCRIPTION Represents the right to exercise patrimonial nature associated with securities administration, exercising on behalf of the securities holder the collection of amortizations, dividends, interest, discounts, deductions, or other yields credited by securities issuers.
SUB-ACCOUNT 8210 AMORTIZATIONS
DETAIL 8210000 LOCAL CURRENCY
DETAIL 8210010 FOREIGN CURRENCY
SUB-ACCOUNT 8211 DIVIDENDS
DETAIL 8211000 LOCAL CURRENCY
DETAIL 8211010 FOREIGN CURRENCY
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED SOCIETIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 8212 INTERESTS
DETAIL 8212000 LOCAL CURRENCY
DETAIL 8212010 FOREIGN CURRENCY
SUB-ACCOUNT 8213 DISCOUNTS
DETAIL 8213000 LOCAL CURRENCY
DETAIL 8213010 FOREIGN CURRENCY
SUB-ACCOUNT 8214 DEDUCTIONS
DETAIL 8214000 LOCAL CURRENCY
DETAIL 8214010 FOREIGN CURRENCY
SUB-ACCOUNT 8215 COUPONS
DETAIL 8215000 LOCAL CURRENCY
DETAIL 8215010 FOREIGN CURRENCY
SUB-ACCOUNT 8216 OTHERS
DETAIL 8216000 LOCAL CURRENCY
DETAIL 8216010 FOREIGN CURRENCY
DEBITS
− At least semi-annually, the set of patrimonial rights to be exercised on behalf of the securities holders must be provisioned. − For the semi-annual estimated provision of the patrimonial right. − For the decree of dividends to be paid by the issuing societies, at the moment of the decree. − For the establishment of patrimonial rights in securities in custody with administration. − When the securities holders deposit with CEDEVAL the exercise of rights even when the securities are not in administration.
CREDITS
− For the settlement of the right exercised on behalf of the holder. − For the withdrawal of securities, on which a patrimonial right to be exercised on behalf of the holders has been provisioned.
ACCOUNT 822 EXERCISE OF SOCIAL RIGHTS
DESCRIPTION
Represents the set of social rights of securities deposited in CEDEVAL, in the case that the institutions issuing variable-income securities determine agreements that modify the forms of deposit in CEDEVAL.
SUB-ACCOUNT 8220 EXCHANGE OF SECURITIES
DETAIL 8220000 FIXED-INCOME TITLES
DETAIL 8220010 VARIABLE-INCOME TITLES
SUB-ACCOUNT 8221 SPLIT
DETAIL 8221000 SPLIT IN LOCAL CURRENCY (M.L.)
DETAIL 8221010 SPLIT IN FOREIGN CURRENCY (M.E.)
SUB-ACCOUNT 8222 CAPITALIZATION OF PROFITS DETAIL 8222000 CAPITALIZATION OF PROFITS IN LOCAL CURRENCY (M.L.) DETAIL 8222010 CAPITALIZATION OF PROFITS IN FOREIGN CURRENCY (M.E.)
SUB-ACCOUNT 8223 SUBSCRIPTION OF SECURITIES DETAIL 8223000 FIXED-INCOME TITLES DETAIL 8223010 VARIABLE-INCOME TITLES
SUB-ACCOUNT 8224 OTHER SOCIAL RIGHTS
DETAIL 8224000 OTHER SOCIAL RIGHTS IN LOCAL CURRENCY (M.L.)
DETAIL 8224010 OTHER SOCIAL RIGHTS IN FOREIGN CURRENCY (M.E.)
DEBITS
− When securities issuers take agreements that modify the forms of deposit in CEDEVAL.
CREDITS
− When the action determined by the securities issuer ends and the holder's value has concluded due to the exercise of social rights. − For accounting adjustments.
ITEM 83 RECEIVABLE ACCOUNTS FOR OPERATIONS WITH SECURITIES DESCRIPTION Represents the set of rights to collect on behalf of the holders from institutions that have used the securities lending service, have given securities as collateral, or the holder has securities deposited on which some type of restriction has been placed. The recorded values will be the face value of the title given in loan. An auxiliary daily report must be kept, reflecting all securities given in loan and to whom they have been lent, specifying the specific title delivered under such concept. The following accounts and sub-accounts correspond to this item:
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED SOCIETIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ACCOUNT 830 SECURITIES TO BE RECEIVED AND ACCOUNTS FOR TITLE LOANS DESCRIPTION Represents the transaction value of titles that the borrower must have available in their securities account to honor the securities loan made or to deposit in CEDEVAL, before the term for the securities loan expires.
SUB-ACCOUNT 8300 STOCK EXCHANGE BROKERAGE HOUSES DETAIL 8300000 SECURITIES TO BE RECEIVED DETAIL 8300010 PREMIUM TO BE COLLECTED FOR SECURITIES LOAN
SUB-ACCOUNT 8301 THIRD-PARTY ACCOUNTS
DETAIL 8301000 SECURITIES TO BE RECEIVED
DETAIL 8301010 PREMIUM TO BE COLLECTED FOR SECURITIES LOAN
SUB-ACCOUNT 8302 PORTFOLIO ADMINISTRATION
DETAIL 8302000 SECURITIES TO BE RECEIVED
DETAIL 8302010 PREMIUM TO BE COLLECTED FOR SECURITIES LOAN
SUB-ACCOUNT 8303 INVESTMENT FUNDS
DETAIL 8303000 SECURITIES TO BE RECEIVED
DETAIL 8303010 PREMIUM TO BE COLLECTED FOR SECURITIES LOAN
SUB-ACCOUNT 8304 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8304000 SECURITIES TO BE RECEIVED DETAIL 8304010 PREMIUM TO BE COLLECTED FOR SECURITIES LOAN
SUB-ACCOUNT 8305 STOCK EXCHANGES
DETAIL 8305000 SECURITIES TO BE RECEIVED
DETAIL 8305010 PREMIUM TO BE COLLECTED FOR SECURITIES LOAN
SUB-ACCOUNT 8306 LOCAL AND FOREIGN CENTRALS DETAIL 8306000 SECURITIES TO BE RECEIVED SUB-DETAIL 830600000 CENTRAL X SUB-DETAIL 830600010 CENTRAL Y DETAIL 8306010 PREMIUM TO BE COLLECTED FOR SECURITIES LOAN SUB-DETAIL 830601000 CENTRAL X SUB-DETAIL 830601010 CENTRAL Y
SUB-ACCOUNT 8307 OTHERS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED SOCIETIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8307000 SECURITIES TO BE RECEIVED
DETAIL 8307010 PREMIUM TO BE COLLECTED FOR SECURITIES LOAN
DEBITS
− For securities received in loan by the borrower, whether stock exchange brokerage house, on behalf of third parties of stock exchange brokerage houses, on behalf of banks or other entities. − For the amount of the premium to be collected from the securities borrower, for the service provided.
CREDITS
− For the expiration of the loan term and the respective delivery of the lent securities by the borrower. − For the payment of premiums to the securities lender.
ITEM 84 SECURITIES IN TRADITIONAL DEPOSIT AND ADMINISTRATION DESCRIPTION Represents the set of securities delivered in traditional custody and administration, securities with corporal and physical existence, by the different participants of CEDEVAL. The following accounts and sub-accounts correspond to this item:
ACCOUNT 840 PHYSICAL PUBLIC SECURITIES
DESCRIPTION
Records the set of physical securities, in traditional custody at CEDEVAL, issued by the Central Government of the Republic and by the municipalities, which may be debt instruments, financial, or other types. In national or foreign currency. The securities may be for primary placement or for their trading in bursarile operations.
SUB-ACCOUNT 8400 DEBT INSTRUMENTS IN LOCAL CURRENCY (M.L.)
DETAIL 8400000 ISSUED BY CENTRAL GOVERNMENT DETAIL 8400010 ISSUED BY GOVERNMENT AND MUNICIPALITIES DETAIL 8400020 ISSUED BY NON-FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 8400030 ISSUED BY FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 8400040 ISSUED BY FOREIGN PUBLIC ENTITIES
SUB-ACCOUNT 8401 DEBT INSTRUMENTS IN FOREIGN CURRENCY (M.E.)
DETAIL 8401000 ISSUED BY CENTRAL GOVERNMENT DETAIL 8401010 ISSUED BY GOVERNMENT AND MUNICIPALITIES DETAIL 8401020 ISSUED BY NON-FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 8401030 ISSUED BY FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 8401040 ISSUED BY FOREIGN PUBLIC ENTITIES
ACCOUNT 841 PHYSICAL PRIVATE SECURITIES
DESCRIPTION
Records the set of physical securities, in traditional custody at CEDEVAL, issued by the Private Sector, which may be debt instruments, financial, or other types. In national or foreign currency. The securities may be for primary placement or for their trading in bursarile operations.
SUB-ACCOUNT 8410 VARIABLE INCOME INSTRUMENTS IN LOCAL CURRENCY (M.L.) DETAIL 8410000 COMMON SHARES DETAIL 8410010 PREFERRED SHARES DETAIL 8410020 ADRS/GDRS DETAIL 8410030 OTHER VARIABLE INCOME INSTRUMENTS
SUB-ACCOUNT 8411 VARIABLE INCOME INSTRUMENTS IN FOREIGN CURRENCY (M.E.) DETAIL 8411000 COMMON SHARES DETAIL 8411010 PREFERRED SHARES DETAIL 8411020 ADRS/GDRS DETAIL 8411030 OTHER VARIABLE INCOME INSTRUMENTS
SUB-ACCOUNT 8412 DEBT INSTRUMENTS IN LOCAL CURRENCY (M.L.)
DETAIL 8412000 ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8412010 ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8412020 ISSUED BY INDUSTRIAL COMPANIES DETAIL 8412030 ISSUED BY COMMERCIAL COMPANIES DETAIL 8412040 ISSUED BY SERVICE COMPANIES DETAIL 8412050 ISSUED BY INVESTMENT FUNDS DETAIL 8412060 ISSUED BY PENSION FUND ADMINISTRATORS DETAIL 8412070 ISSUED BY FOREIGN PRIVATE COMPANIES
SUB-ACCOUNT 8413 DEBT INSTRUMENTS IN FOREIGN CURRENCY (M.E.)
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED SOCIETIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03/2026 Validity: 06/04/2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8413000 ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8413010 ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8413020 ISSUED BY INDUSTRIAL COMPANIES DETAIL 8413030 ISSUED BY COMMERCIAL COMPANIES DETAIL 8413040 ISSUED BY SERVICE COMPANIES DETAIL 8413050 ISSUED BY INVESTMENT FUNDS DETAIL 8413060 ISSUED BY PENSION FUND ADMINISTRATORS DETAIL 8413070 ISSUED BY FOREIGN PRIVATE COMPANIES
DEBITS
− For the traditional deposit of securities, recorded at their nominal value, corresponding to titles issued by the private sector. − For the change of custody type, moving from deposit without administration to deposit with administration.
CREDITS
− For the withdrawal of securities in traditional custody and with administration issued by the private sector. − For the early settlement, the expiration of the title, or the exchange of the same.
ACCOUNT 842 SECURITIES DEPOSITED IN PRIMARY MARKET FOR TRADING DESCRIPTION Records the set of physical securities in custody at CEDEVAL, issued by the Public Sector for primary placement. Its balance will reflect the securities that have not yet been acquired by clients in the primary market. Subsequently, after being traded, these will be recorded and controlled in accounting account 840.
SUB-ACCOUNT 8420 PHYSICAL PUBLIC SECURITIES DETAIL 8420000 DEBT INSTRUMENTS IN LOCAL CURRENCY (M.L.) SUB-DETAIL 842000000 ISSUED BY CENTRAL GOVERNMENT SUB-DETAIL 842000010 ISSUED BY GOVERNMENT AND MUNICIPALITIES SUB-DETAIL 842000020 ISSUED BY NON-FINANCIAL PUBLIC AUTONOMOUS ENTITIES SUB-DETAIL 842000030 ISSUED BY FINANCIAL PUBLIC AUTONOMOUS ENTITIES SUB-DETAIL 842000040 ISSUED BY FOREIGN PUBLIC ENTITIES DETAIL 8420010 DEBT INSTRUMENTS IN FOREIGN CURRENCY (M.E.) SUB-DETAIL 842001000 ISSUED BY CENTRAL GOVERNMENT SUB-DETAIL 842001010 ISSUED BY GOVERNMENT AND MUNICIPALITIES SUB-DETAIL 842001020 ISSUED BY NON-FINANCIAL PUBLIC AUTONOMOUS ENTITIES SUB-DETAIL 842001030 ISSUED BY FINANCIAL PUBLIC AUTONOMOUS ENTITIES SUB-DETAIL 842001040 ISSUED BY FOREIGN PUBLIC ENTITIES
DEBITS
− For the deposit of the total amount of securities to be traded by issuers in the primary market with clients.
CREDITS
− For the withdrawal of securities traded in the primary market. − For the withdrawal of securities by the issuer for not having been traded.
ITEM 85 MACRO-TITLES IN DEPOSIT AND ADMINISTRATION DESCRIPTION Represents the set of securities, issued by Public or Private Institutions, whose existence is backed by MACRO-TITLES and by account entries, prior to the proper deposit of the issuance deed, duly registered in the Stock Exchange Public Registry and in which for the exercise of the rights inherent to the securities, the legitimate holder must exhibit, the certificate issued by the person in charge of keeping the electronic registry. The legitimate holders of these securities have also conferred the administration of the same to CEDEVAL, for the exercise of the economic and social rights incorporated in the securities. The issuer may deposit in a SECURITIES CENTRAL, a single certificate that backs the total or part of the securities deposited. The SECURITIES CENTRAL must make the pertinent partial deductions of the unique value presented and credit them to the accounts of the acquirers. In accordance with what is established in letter "b", of article 79-b, of the Securities Market Law. The following accounts and sub-accounts correspond to this item:
ACCOUNT 850 PUBLIC MACRO-TITLES
Approval: 19/03 /2026
Validity: 06 /04 /2026
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Records the set of MACRO-TITLES in custody at CEDEVAL, issued by the Central Government of the Republic and by municipalities, which may be debt, financial, or other types of instruments. In national or foreign currency. The securities may be for primary placement or for their transfer in stock market operations and have been delivered to CEDEVAL for their respective administration.
CHARGES (DEBITS)
CREDITS (CREDITS)
Records the set of MACRO-TITLES in custody at CEDEVAL, issued by the Private Sector, which may be debt, financial, or other types of instruments. In national or foreign currency. The securities may be for primary placement or for their transfer in stock market operations.
CHARGES (DEBITS)
CREDITS (CREDITS)
Approval: 19/03 /2026
Validity: 06 /04 /2026
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Represents the set of securities, issued by Public or Private Institutions, whose existence is verified through account entries, prior to the proper deposit of the issuance deed, duly registered in the Public Stock Registry, and in which, for the exercise of rights inherent to the securities, the legitimate holder must exhibit the certification issued by the person in charge of keeping the electronic register. The legitimate holders of these securities have also conferred upon the Center the administration thereof, for the exercise of economic and social rights incorporated into the securities. The representation of dematerialized securities, through account entries, takes place by their corresponding registration in the accounting register. The certificate issued for dematerialized securities confers no more rights than those indicated therein, nor can more than one certification be issued for the same securities and for the exercise of the same rights. Dematerialized securities, for which a certification has been issued, cannot be used to effect transactions with them; the respective entries must be immobilized until the certification is presented for deposit again. The following accounts and sub-accounts correspond to this rubric:
Records the set of dematerialized securities in custody at La Central, issued by the Central Government of the Republic and by municipalities, which may be debt, financial, or other types of instruments. In national or foreign currency. The securities may be for primary placement or for their transfer in stock market operations and have been delivered to CEDEVAL for their respective administration.
Approval: 19/03 /2026
Validity: 06 /04 /2026
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CHARGES (DEBITS)
CREDITS (CREDITS)
Records the set of dematerialized securities in custody at CEDEVAL, issued by the Private Sector, which may be debt, financial, or other types of instruments. In national or foreign currency. The securities may be for primary placement or for their transfer in stock market operations.
Approval: 19/03 /2026
Validity: 06 /04 /2026
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CHARGES (DEBITS)
CREDITS (CREDITS)
Approval: 19/03 /2026
Validity: 06 /04 /2026
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Records the set of dematerialized securities in custody at CEDEVAL, issued by the Public and Private Sectors for primary placement. Its balance will reflect the securities that on the date have not been acquired by clients in the primary market. Subsequently, after being traded, these will be recorded and controlled in accounting accounts 860 and 861.
Approval: 19/03 /2026
Validity: 06 /04 /2026
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CHARGES (DEBITS)
CREDITS (CREDITS)
Approval: 19/03 /2026
Validity: 06 /04 /2026
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Represents the set of securities that a direct participant has in custody at an Institution specialized in the deposit and custody of securities abroad, with which CEDEVAL has an agreement for this type of operation. The following accounts and sub-accounts correspond to this rubric:
Records the set of dematerialized securities, Macro-titles, or physical securities in custody at an Institution specialized in deposit and custody with residence and operation abroad, with which CEDEVAL has an operations contract. Having the Foreign Center the custody of the titles on behalf of direct participants of CEDEVAL, values issued by the Central Government of the Republic and by municipalities, which may be debt, financial, or other types of instruments. In national or foreign currency.
Approval: 19/03 /2026
Validity: 06 /04 /2026
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CHARGES (DEBITS)
CREDITS (CREDITS)
Records the set of dematerialized securities, Macro-titles, or physical securities in custody at an Institution specialized in deposit and custody with residence and operation abroad, with which CEDEVAL has an operations contract. Having the Foreign Center the custody of the titles on behalf of direct participants of CEDEVAL, values issued by the private sector, which may be debt, financial, or other types of instruments. In national or foreign currency.
Approval: 19/03 /2026
Validity: 06 /04 /2026
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Approval: 19/03 /2026
Validity: 06 /04 /2026
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Approval: 19/03 /2026
Validity: 06 /04 /2026
Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CHARGES (DEBITS)
ABONOS
− By the withdrawal of securities from the Central de Valores del exterior. − By the early settlement, the maturity of the title, or the exchange of the same in the Central del exterior.
RUBRO 88 SECURITIES IN DEPOSIT WITHOUT ADMINISTRATION
DESCRIPTION
Represents the set of securities, delivered to CEDEVAL, in which the Central de valores is only obligated to the safekeeping and proper conservation of the titles, without exercising any act aimed at making effective the patrimonial or social rights derived from the titles.
Accounts and sub-accounts corresponding to this item are as follows:
ACCOUNT 880 PUBLIC SECURITIES CUSTODIED WITHOUT ADMINISTRATION
DESCRIPTION
Records the set of physical securities, Macrotítulos, or dematerialized securities in CEDEVAL, issued by the Central Government of the Republic and by the municipalities, which may be debt instruments, financial, or other types. In national or foreign currency. The securities may be for primary placement or for their trading in stock market operations. Securities delivered without deposit in administration.
SUB-ACCOUNT 8800 DEBT INSTRUMENTS IN N.C.
DETAIL 8800000 ISSUED BY CENTRAL GOVERNMENT
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8800010 ISSUED BY GOVERNMENT AND MUNICIPALITIES DETAIL 8800020 ISSUED BY NON-FINANCIAL PUBLIC AUTONOMOUS COMPANIES DETAIL 8800030 ISSUED BY FINANCIAL PUBLIC AUTONOMOUS COMPANIES DETAIL 8800040 ISSUED BY FOREIGN PUBLIC COMPANIES
SUB-ACCOUNT 8801 DEBT INSTRUMENTS IN F.C.
DETAIL 8801000 ISSUED BY CENTRAL GOVERNMENT DETAIL 8801010 ISSUED BY GOVERNMENT AND MUNICIPALITIES DETAIL 8801020 ISSUED BY NON-FINANCIAL PUBLIC AUTONOMOUS COMPANIES DETAIL 8801030 ISSUED BY FINANCIAL PUBLIC AUTONOMOUS COMPANIES DETAIL 8801040 ISSUED BY FOREIGN PUBLIC COMPANIES
CHARGES
− By the traditional deposit of securities, recorded at their nominal value, corresponding to titles issued by the State or public entities. − By the change of deposit type, moving from deposit with administration to deposit without administration.
CREDITS
− By the withdrawal of securities in traditional custody and with administration issued by the State. − By the early settlement, the maturity of the title, or the exchange of the same. − By the change in the type of deposit, moving from deposit without administration to deposit with administration.
ACCOUNT 881 PRIVATE SECURITIES CUSTODIED WITHOUT ADMINISTRATION
DESCRIPTION
Records the set of physical securities, Macrotítulos, or dematerialized securities in custody in CEDEVAL, issued by the Private Sector, which may be debt instruments, financial, or other types. In national or foreign currency. The securities may be for primary placement or for their trading in stock market operations. Deposited with the characteristic of not granting the administration of the economic or patrimonial rights of the securities.
SUB-ACCOUNT 8810 EQUITY INSTRUMENTS IN N.C.
DETAIL 8810000 COMMON SHARES
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8810010 PREFERRED SHARES
DETAIL 8810020 ADRS/GDRS
DETAIL 8810030 OTHER EQUITY INSTRUMENTS
SUB-ACCOUNT 8811 EQUITY INSTRUMENTS IN F.C.
DETAIL 8811000 COMMON SHARES
DETAIL 8811010 PREFERRED SHARES
DETAIL 8811020 ADRS/GDRS
DETAIL 8811030 OTHER EQUITY INSTRUMENTS
SUB-ACCOUNT 8812 DEBT INSTRUMENTS IN N.C.
DETAIL 8812000 ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8812010 ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8812020 ISSUED BY INDUSTRIAL COMPANIES DETAIL 8812030 ISSUED BY COMMERCIAL COMPANIES DETAIL 8812040 ISSUED BY SERVICE COMPANIES DETAIL 8812050 ISSUED BY INVESTMENT FUNDS DETAIL 8812060 ISSUED BY PENSION FUND MANAGERS DETAIL 8812070 ISSUED BY FOREIGN PRIVATE COMPANIES
SUB-ACCOUNT 8813 DEBT INSTRUMENTS IN F.C.
DETAIL 8813000 ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8813010 ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8813020 ISSUED BY INDUSTRIAL COMPANIES DETAIL 8813030 ISSUED BY COMMERCIAL COMPANIES DETAIL 8813040 ISSUED BY SERVICE COMPANIES DETAIL 8813050 ISSUED BY INVESTMENT FUNDS DETAIL 8813060 ISSUED BY PENSION FUND MANAGERS DETAIL 8813070 ISSUED BY FOREIGN PRIVATE COMPANIES
CHARGES
− By the traditional deposit of securities, recorded at their nominal value, corresponding to titles issued by the private sector. − By the change of deposit type, moving from deposit with administration to deposit without administration.
CREDITS
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− By the withdrawal of securities in traditional custody and with administration issued by the private sector. − By the early settlement, the maturity of the title, or the exchange of the same. − By the change in the type of deposit, moving from deposit without administration to deposit with administration.
RUBRO 89 INSTRUMENTS AND DOCUMENTS IN CUSTODY THAT GUARANTEE REGISTERED ISSUANCES AND OTHER OBLIGATIONS
DESCRIPTION
Represents the set of instruments and documents delivered to CEDEVAL, for which it is obligated only to the safekeeping and proper conservation of the same in the vault. These documents are granted by local or foreign institutions which guarantee debt issuances, registered in the Superintendencia del Sistema Financiero.
An 8-digit sub-account must be registered to control each of the entities that have carried out the issuances.
Accounts and sub-accounts corresponding to this item are as follows:
ACCOUNT 890 GUARANTEES GRANTED BY LOCAL ENTITIES
DESCRIPTION
Records the set of guarantee instruments, custodied in the CEDEVAL vault, granted by local institutions guaranteeing debt issuances registered in the Superintendencia del Sistema Financiero.
SUB-ACCOUNT 8900 GUARANTEES GRANTED THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN N.C. DETAIL 8900000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8900010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8900020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES. DETAIL 8900030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8900040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8900050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8900060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8900070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
SUB-ACCOUNT 8901 GUARANTEES GRANTED THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN F.C. DETAIL 8901000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8901010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8901020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8901030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8901040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8901050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8901060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8901070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
ACCOUNT 891 GUARANTEES GRANTED BY FOREIGN ENTITIES
DESCRIPTION
Records the set of guarantee instruments, custodied in the CEDEVAL vault, granted by foreign institutions guaranteeing debt issuances registered in the Superintendencia del Sistema Financiero.
SUB-ACCOUNT 8910 GUARANTEES GRANTED THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN N.C. DETAIL 8910000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8910010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8910020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8910030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8910040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8910050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8910060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8910070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
SUB-ACCOUNT 8911 GUARANTEES GRANTED THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN F.C. DETAIL 8911000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8911010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8911020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8911030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8911040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8911050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8911060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8911070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
ACCOUNT 892 LETTERS OF CREDIT GRANTED BY LOCAL ENTITIES
DESCRIPTION
Records the set of letter of credit instruments, custodied in the CEDEVAL vault, granted by local institutions guaranteeing debt issuances registered in the Superintendencia del Sistema Financiero.
SUB-ACCOUNT 8920 LETTERS OF CREDIT GRANTED THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN N.C. DETAIL 8920000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8920010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8920020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8920030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8920040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8920050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8920060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8920070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
SUB-ACCOUNT 8921 LETTERS OF CREDIT GRANTED THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN F.C. DETAIL 8921000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8921010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8921020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8921030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8921040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8921050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8921060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8921070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
ACCOUNT 893 LETTERS OF CREDIT GRANTED BY FOREIGN ENTITIES
DESCRIPTION
Records the set of letter of credit instruments, custodied in the CEDEVAL vault, granted by foreign institutions guaranteeing debt issuances registered in the Superintendencia del Sistema Financiero.
SUB-ACCOUNT 8930 LETTERS OF CREDIT GRANTED THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN N.C. DETAIL 8930000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8930010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8930020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8930030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8930040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8930050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8930060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8930070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
SUB-ACCOUNT 8931 LETTERS OF CREDIT GRANTED THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN F.C. DETAIL 8931000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8931010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8931020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8931030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8931040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8931050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8931060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8931070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
ACCOUNT 894 GUARANTEES AND OTHER DOCUMENTS GRANTED BY LOCAL ENTITIES
DESCRIPTION
Records the set of guarantees and other documents, custodied in the CEDEVAL vault, granted by local institutions guaranteeing debt issuances registered in the Superintendencia del Sistema Financiero.
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 8940 GUARANTEES AND OTHER DOCUMENTS THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN N.C. DETAIL 8940000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8940010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8940020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8940030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8940040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8940050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8940060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8940070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
SUB-ACCOUNT 8941 GUARANTEES AND OTHER DOCUMENTS THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN F.C. DETAIL 8941000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8941010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8941020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8941030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8941040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8941050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8941060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8941070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
ACCOUNT 895 GUARANTEES AND OTHER DOCUMENTS GRANTED BY FOREIGN ENTITIES
DESCRIPTION
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Records the set of guarantees and other documents, custodied in the CEDEVAL vault, granted by foreign institutions guaranteeing debt issuances registered in the Superintendencia del Sistema Financiero.
SUB-ACCOUNT 8950 GUARANTEES AND OTHER DOCUMENTS THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN N.C. DETAIL 8950000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8950010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8950020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8950030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8950040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8950050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8950060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8950070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
SUB-ACCOUNT 8951 GUARANTEES AND OTHER DOCUMENTS THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN F.C. DETAIL 8951000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8951010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8951020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8951030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8951040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8951050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8951060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8951070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ACCOUNT 896 SECURITIES ISSUED BY LOCAL ENTITIES
DESCRIPTION
Records the set of securities, custodied in the CEDEVAL vault, granted by local institutions guaranteeing debt issuances registered in the Superintendencia del Sistema Financiero.
SUB-ACCOUNT 8960 SECURITIES THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN N.C. DETAIL 8960000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8960010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8960020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8960030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8960040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8960050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8960060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8960070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
SUB-ACCOUNT 8961 SECURITIES THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN F.C. DETAIL 8961000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8961010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8961020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8961030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8961040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8961050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8961060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8961070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
ACCOUNT 897 SECURITIES ISSUED BY FOREIGN ENTITIES
DESCRIPTION
Records the set of securities, custodied in the CEDEVAL vault, granted by foreign institutions guaranteeing debt issuances registered in the Superintendencia del Sistema Financiero.
SUB-ACCOUNT 8970 SECURITIES THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN N.C. DETAIL 8970000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8970010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8970020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8970030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8970040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8970050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS DETAIL 8970060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8970070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
SUB-ACCOUNT 8971 SECURITIES THAT GUARANTEE DEBT INSTRUMENTS ISSUED IN F.C. DETAIL 8971000 ISSUANCE CARRIED OUT BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 8971010 ISSUANCE CARRIED OUT BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 8971020 ISSUANCE CARRIED OUT BY INDUSTRIAL COMPANIES DETAIL 8971030 ISSUANCE CARRIED OUT BY COMMERCIAL COMPANIES DETAIL 8971040 ISSUANCE CARRIED OUT BY SERVICE COMPANIES DETAIL 8971050 ISSUANCE CARRIED OUT BY INVESTMENT FUND MANAGERS
CNBCR - 03 /2026
NCF - 16
MANUAL DE CONTABILIDAD PARA SOCIEDADES ESPECIALIZADAS EN EL DEPÓSITO Y CUSTODIA DE VALORES Aprobación: 19/03 /2026 Vigencia: 06 /04 /2026 Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 8971060 ISSUANCE CARRIED OUT BY PENSION FUND MANAGERS DETAIL 8971070 ISSUANCE CARRIED OUT BY FOREIGN PRIVATE COMPANIES
ACCOUNT 898 CASH GUARANTEES
DESCRIPTION
Cash resulting from the maturity or early redemption of securities that were given as collateral by issuers for the issuance of securities, or by participants to third parties.
SUB-ACCOUNT 8980 CASH THAT GUARANTEES ISSUANCES OF SECURITIES
DESCRIPTION
Cash resulting from the maturity or early redemption of securities given as collateral for the issuance of securities; said cash must be deposited in a current account, restricted funds account, and different from the issuer or business group.
DETAIL 8980000 LOCAL BANKS AND OTHER FINANCIAL INSTITUTIONS SUB-DETAIL 898000000 BANK X SUB-DETAIL 898000010 BANK AND
CHARGES
− By the traditional deposit of instruments and documents that guarantee issuances. − By the cash amount received for the maturity or early redemption of the securities in collateral, which will be recorded at the maximum nominal coverage value.
CREDITS
− By the maturity of the securities issuance.
− By the maturity of participants' obligations.
− By the withdrawal of the instruments and documents custodied in the CEDEVAL Vault.
ACCOUNT 899 DOCUMENTS RELATED TO SECURITIZATION PROCESSES
DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
This account will reflect the nominal value of documents in custody that are related to securitization processes
SUB-ACCOUNT 8990 SECURITIZATION CONTRACTS
DETAIL 8990000 SECURITIZER X
DETAIL 8990010 SECURITIZER Y
SUB-ACCOUNT 8991 DOCUMENTS OF ASSIGNMENT OF BENEFITS AND/OR RIGHTS DETAIL 8991000 SECURITIZER X DETAIL 8991010 SECURITIZER Y SUB-ACCOUNT 8992 OTHER DOCUMENTS RELATED TO SECURITIZATION PROCESSES DETAIL 8992000 SECURITIZER X DETAIL 8992010 SECURITIZER Y
DEBITS
− With the deposit of documents related to securitization processes.
CREDITS
− With the withdrawal of documents related to securitization processes.
SECTION IX
ACCOUNTING APPLICATIONS MANUAL FOR OBLIGATIONS BY DEPOSIT, CUSTODY OF SECURITIES AND OTHER RELATED INSTRUMENTS
ELEMENT 9 OBLIGATIONS BY DEPOSIT, CUSTODY OF SECURITIES AND OTHER RELATED INSTRUMENTS
DESCRIPTION
It represents the set of obligations, with direct, indirect participants and other entities, for the deposited securities, as well as for the different services provided to such clients, in addition to obligations from stock market operations.
ITEM 91 OBLIGATIONS BY FINANCIAL SETTLEMENT AND STOCK MARKET OPERATIONS
DESCRIPTION
In this account, the amounts of obligations for cash or its equivalent, originated by the stock market operations carried out, are recorded.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
The following accounts and sub-accounts correspond to this item:
ACCOUNT 910 OBLIGATIONS TO SETTLE
DESCRIPTION
It records the funds received from the brokerages, generally all funds are invested, but in cases where funds are received before the negotiation, they must be registered in this account.
SUB-ACCOUNT 9100 STOCK BROKERAGE FIRMS
DETAIL 9100000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9100010 HENCORP, S.A. DE C.V.
DETAIL 9100030 GENERAL STOCK SERVICES, S.A. DE C.V.
DETAIL 9100040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V.
DETAIL 9100050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9100060 VALORES AZUL, S.A. DE C.V.
DETAIL 9100080 SYSVALORES, S.A. DE C.V.
DETAIL 9100090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V.
DETAIL 9100100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V.
DETAIL 9100110 VALORES BANAGRÍCOLA, S.A. DE C.V.
DEBITS
− When making the remittances of the received funds, against Accounts Payable.
CREDITS
− With the money received from the brokerages after the negotiation, for the investments carried out. − With the funds received for investments to be made, which belong to the Investor clients.
ACCOUNT 911 ACCOUNTS PAYABLE FOR STOCK MARKET AND CUSTODY OF SECURITIES OPERATIONS
DESCRIPTION
It records the value of the obligations to be paid to the brokerages, controlling these balances specifically for each of the brokerages, as a result of the stock market operations carried out.
SUB-ACCOUNT 9110 STOCK BROKERAGE FIRMS
DETAIL 9110000 TO DATE
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-DETAIL 911000000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
SUB-DETAIL 911000010 HENCORP, S.A. DE C.V.
SUB-DETAIL 911000030 GENERAL STOCK SERVICES, S.A. DE C.V.
SUB-DETAIL 911000040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911000050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911000060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911000080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911000090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911000100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 911000110 VALORES BANAGRÍCOLA, S.A. DE C.V. DETAIL 9110010 FOR CASH SUB-DETAIL 911001000 ATLÁNTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911001010 HENCORP, S.A. DE C.V. SUB-DETAIL 911001030 GENERAL STOCK SERVICES, S.A. DE C.V. SUB-DETAIL 911001040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911001050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911001060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911001080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911001090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911001100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 911001110 VALORES BANAGRÍCOLA, S.A. DE C.V. DETAIL 9110020 AT TERM SUB-DETAIL 911002000 ATLÁNTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911002010 HENCORP, S.A. DE C.V. SUB-DETAIL 911002030 GENERAL STOCK SERVICES, S.A. DE C.V. SUB-DETAIL 911002040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911002050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911002060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911002080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911002090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911002100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 911002110 VALORES BANAGRÍCOLA, S.A. DE C.V. DETAIL 9110030 OPTIONAL SUB-DETAIL 911003000 ATLÁNTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911003010 HENCORP, S.A. DE C.V. SUB-DETAIL 911003030 GENERAL STOCK SERVICES, S.A. DE C.V.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-DETAIL 911003040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911003050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911003060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911003080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911003090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911003100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 911003110 VALORES BANAGRÍCOLA, S.A. DE C.V. DETAIL 9110040 MATURITY OF REPORTE OF THIRD-PARTY PURCHASES SUB-DETAIL 911004000 ATLÁNTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911004010 HENCORP, S.A. DE C.V. SUB-DETAIL 911004030 GENERAL STOCK SERVICES, S.A. DE C.V. SUB-DETAIL 911004040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911004050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911004060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911004080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911004090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911004100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 911004110 VALORES BANAGRÍCOLA, S.A. DE C.V. DETAIL 9110050 MATURITY OF REPORTE OF PORTFOLIO PURCHASES SUB-DETAIL 911005000 ATLÁNTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911005010 HENCORP, S.A. DE C.V. SUB-DETAIL 911005030 GENERAL STOCK SERVICES, S.A. DE C.V. SUB-DETAIL 911005040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911005050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911005060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911005080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911005090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911005100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 911005110 VALORES BANAGRÍCOLA, S.A. DE C.V. DETAIL 9110060 MATURITY OF REPORTE OF BANK PURCHASES SUB-DETAIL 911006000 ATLÁNTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911006010 HENCORP, S.A. DE C.V. SUB-DETAIL 911006030 GENERAL STOCK SERVICES, S.A. DE C.V.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-DETAIL 911006040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911006050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911006060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911006080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911006090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911006100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 911006110 VALORES BANAGRÍCOLA, S.A. DE C.V. DETAIL 9110070 MATURITY OF REPORTE OF BROKERAGE PURCHASES SUB-DETAIL 911007000 ATLÁNTIDA SECURITIES, S.A. DE C.V. SUB-DETAIL 911007010 HENCORP, S.A. DE C.V. SUB-DETAIL 911007030 GENERAL STOCK SERVICES, S.A. DE C.V. SUB-DETAIL 911007040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911007050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911007060 VALORES AZUL, S.A. DE C.V. SUB-DETAIL 911007080 SYSVALORES, S.A. DE C.V. SUB-DETAIL 911007090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. SUB-DETAIL 911007100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. SUB-DETAIL 911007110 VALORES BANAGRÍCOLA, S.A. DE C.V. DETAIL 9110080 OTHER STOCK ACCOUNTS PAYABLE DETAIL 9110090 CASH FOR MARGIN CALLS
DESCRIPTION
Funds received from the Brokerage Firms as margin calls will be recorded. Sub-sub-accounts will be opened for the control of these amounts, and exclusive bank accounts will also be opened for this purpose.
SUB-DETAIL 911009000 BROKERAGE FIRM X
SUB-DETAIL 911009010 BROKERAGE FIRM Y
DETAIL 9110100 CASH RECEIVED FOR REDEMPTION OR MATURITY OF TITLES IN GUARANTEE OF PARTICIPANTS
DESCRIPTION
Funds received for the maturity or redemption of titles in guarantee of third-party clients, deposited through the brokerage firms, will be recorded.
SUB-DETAIL 911010000 PARTICIPANT X
SUB-DETAIL 911010010 PARTICIPANT Y
SUB-ACCOUNT 9111 BANKS AND OTHER FINANCIAL INSTITUTIONS
DESCRIPTION
Following the 7-digit accounts, detail accounts describing the name of each bank must be opened.
DETAIL 9111000 CENTRAL BANK OF RESERVES
DETAIL 9111010 LOCAL BANKS
DETAIL 9111020 FOREIGN BANKS
SUB-ACCOUNT 9112 NON-BANK SECURITIES ISSUERS DETAIL 9112000 CENTRAL GOVERNMENT DETAIL 9112010 MUNICIPALITIES DETAIL 9112020 NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 9112030 INSURANCE COMPANIES DETAIL 9112040 INDUSTRIAL COMPANIES DETAIL 9112050 COMMERCIAL COMPANIES DETAIL 9112060 SERVICE COMPANIES
SUB-ACCOUNT 9113 FOREIGN CENTRALS
DETAIL 9113000 FOREIGN CENTRALS
DEBITS
− With the value of purchases and the maturity of sale repos, when settlement is made with the Stock Exchange.
CREDITS
− With the value to be paid to the Brokerages for purchase operations and the maturity of sale repos.
ACCOUNT 912 SECURITIES IN CUSTODY FOR SALE REPORTE OPERATIONS
DESCRIPTION
It records the value of the titles reported by clients that are held in custody at the Central Deposit and Custody of Securities, which guarantee sale repo obligations.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 9120 SECURITIES BACKING SALE REPORTS OF THIRD-PARTY ACCOUNTS DETAIL 9120000 ATLÁNTIDA SECURITIES, S.A. DE C.V. DETAIL 9120010 HENCORP, S.A. DE C.V. DETAIL 9120030 GENERAL STOCK SERVICES, S.A. DE C.V. DETAIL 9120040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. DETAIL 9120050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. DETAIL 9120060 VALORES AZUL, S.A. DE C.V. DETAIL 9120080 SYSVALORES, S.A. DE C.V. DETAIL 9120090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. DETAIL 9120100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9120110 VALORES BANAGRÍCOLA, S.A. DE C.V.
SUB-ACCOUNT 9121 SECURITIES BACKING SALE REPORTS OF PORTFOLIO DETAIL 9121000 ATLÁNTIDA SECURITIES, S.A. DE C.V. DETAIL 9121010 HENCORP, S.A. DE C.V. DETAIL 9121030 GENERAL STOCK SERVICES, S.A. DE C.V. DETAIL 9121040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. DETAIL 9121050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. DETAIL 9121060 VALORES AZUL, S.A. DE C.V. DETAIL 9121080 SYSVALORES, S.A. DE C.V. DETAIL 9121090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. DETAIL 9121100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9121110 VALORES BANAGRÍCOLA, S.A. DE C.V.
SUB-ACCOUNT 9122 SECURITIES BACKING SALE REPORTS OF THE BROKERAGE DETAIL 9122000 ATLÁNTIDA SECURITIES, S.A. DE C.V. DETAIL 9122010 HENCORP, S.A. DE C.V. DETAIL 9122030 GENERAL STOCK SERVICES, S.A. DE C.V. DETAIL 9122040 VALORES CUSCATLÁN EL SALVADOR, S.A. DE C.V. DETAIL 9122050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. DETAIL 9122060 VALORES AZUL, S.A. DE C.V. DETAIL 9122080 SYSVALORES, S.A. DE C.V. DETAIL 9122090 VALORES DAVIVIENDA EL SALVADOR, S.A. DE C.V. DETAIL 9122100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9122110 VALORES BANAGRÍCOLA, S.A. DE C.V.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DEBITS
− When delivering the titles to the clients and ending the obligation for the control of the custody.
CREDITS
− With the value of the titles and coupons received from clients or issuers and delivered to the custody of one of the authorized institutions.
ITEM 92 OBLIGATIONS WITH CLIENTS FOR THE EXERCISE OF RIGHTS
DESCRIPTION
It represents the obligations with clients and third parties for the exercise of rights derived from the securities deposited in custody and administration.
Periodically, the estimation for rights must be carried out to comply with the clients for the exercise of attributes generated and derived from the securities deposited in custody and administration.
The following accounts and sub-accounts correspond to this item:
ACCOUNT 920 OBLIGATIONS FOR THE COLLECTION OF MATURITY SECURITIES
DESCRIPTION
It represents the obligations with clients and third parties for the exercise of rights to collect matured securities.
SUB-ACCOUNT 9200 STOCK BROKERAGE FIRMS
DETAIL 9200000 FIXED INCOME TITLES
DETAIL 9200010 VARIABLE INCOME TITLES
SUB-ACCOUNT 9201 THIRD-PARTY ACCOUNTS
DETAIL 9201000 FIXED INCOME TITLES
DETAIL 9201010 VARIABLE INCOME TITLES
SUB-ACCOUNT 9202 PORTFOLIO MANAGEMENT
DETAIL 9202000 FIXED INCOME TITLES
DETAIL 9202010 VARIABLE INCOME TITLES
SUB-ACCOUNT 9203 INVESTMENT FUNDS
DETAIL 9203000 FIXED INCOME TITLES
DETAIL 9203010 VARIABLE INCOME TITLES
SUB-ACCOUNT 9204 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 9204000 FIXED INCOME TITLES DETAIL 9204010 VARIABLE INCOME TITLES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 9205 STOCK EXCHANGES
DETAIL 9205000 FIXED INCOME TITLES
DETAIL 9205010 VARIABLE INCOME TITLES
SUB-ACCOUNT 9206 LOCAL DEPOSIT AND CUSTODY CENTERS FOR SECURITIES DETAIL 9206000 FIXED INCOME TITLES DETAIL 9206010 VARIABLE INCOME TITLES
SUB-ACCOUNT 9207 FOREIGN DEPOSIT AND CUSTODY CENTERS FOR SECURITIES DETAIL 9207000 FIXED INCOME TITLES DETAIL 9207010 VARIABLE INCOME TITLES
SUB-ACCOUNT 9208 OTHERS
DETAIL 9208000 FIXED INCOME TITLES
DETAIL 9208010 VARIABLE INCOME TITLES
DEBITS
− For the payment of the title to the owner.
− For accounting adjustments.
CREDITS
− For the titles delivered to CEDEVAL, for collection after the title's term has ended. − For titles in custody of CEDEVAL, which have ended their validity period and for which CEDEVAL can exercise the right over the title. − For accounting adjustments.
ACCOUNT 921 OBLIGATIONS FOR THE EXERCISE OF ECONOMIC TYPE RIGHTS
DESCRIPTION
It represents the obligation with the holder of the securities or their representative, for the exercise of patrimonial rights, in which CEDEVAL carries out on behalf of the client the collection of amortizations, dividends, interest, discounts, deductions, etc.
SUB-ACCOUNT 9210 STOCK BROKERAGE FIRMS
DETAIL 9210000 AMORTIZATIONS
DETAIL 9210010 DIVIDENDS
DETAIL 9210020 INTERESTS
DETAIL 9210030 DISCOUNTS
DETAIL 9210040 DEDUCTIONS
DETAIL 9210050 COUPONS
DETAIL 9210060 OTHERS
SUB-ACCOUNT 9211 THIRD-PARTY ACCOUNTS
DETAIL 9211000 AMORTIZATIONS
DETAIL 9211010 DIVIDENDS
DETAIL 9211020 INTERESTS
DETAIL 9211030 DISCOUNTS
DETAIL 9211040 DEDUCTIONS
DETAIL 9211050 COUPONS
DETAIL 9211060 OTHERS
SUB-ACCOUNT 9212 PORTFOLIO MANAGEMENT
DETAIL 9212000 AMORTIZATIONS
DETAIL 9212010 DIVIDENDS
DETAIL 9212020 INTERESTS
DETAIL 9212030 DISCOUNTS
DETAIL 9212040 DEDUCTIONS
DETAIL 9212050 COUPONS
DETAIL 9212060 OTHERS
SUB-ACCOUNT 9213 INVESTMENT FUNDS
DETAIL 9213000 AMORTIZATIONS
DETAIL 9213010 DIVIDENDS
DETAIL 9213020 INTERESTS
DETAIL 9213030 DISCOUNTS
DETAIL 9213040 DEDUCTIONS
DETAIL 9213050 COUPONS
DETAIL 9213060 OTHERS
SUB-ACCOUNT 9214 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 9214000 AMORTIZATIONS DETAIL 9214010 DIVIDENDS DETAIL 9214020 INTERESTS DETAIL 9214030 DISCOUNTS DETAIL 9214040 DEDUCTIONS DETAIL 9214050 COUPONS DETAIL 9214060 OTHERS
SUB-ACCOUNT 9215 STOCK EXCHANGES
DETAIL 9215000 AMORTIZATIONS
DETAIL 9215010 DIVIDENDS
DETAIL 9215020 INTERESTS
DETAIL 9215030 DISCOUNTS
DETAIL 9215040 DEDUCTIONS
DETAIL 9215050 COUPONS
DETAIL 9215060 OTHERS
SUB-ACCOUNT 9216 LOCAL DEPOSIT AND CUSTODY CENTERS FOR SECURITIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 9216000 AMORTIZATIONS
DETAIL 9216010 DIVIDENDS
DETAIL 9216020 INTERESTS
DETAIL 9216030 DISCOUNTS
DETAIL 9216040 DEDUCTIONS
DETAIL 9216050 COUPONS
DETAIL 9216060 OTHERS
SUB-ACCOUNT 9217 FOREIGN DEPOSIT AND CUSTODY CENTERS FOR SECURITIES DETAIL 9217000 AMORTIZATIONS DETAIL 9217010 DIVIDENDS DETAIL 9217020 INTERESTS DETAIL 9217030 DISCOUNTS DETAIL 9217040 DEDUCTIONS DETAIL 9217050 COUPONS DETAIL 9217060 OTHERS
SUB-ACCOUNT 9218 OTHERS
DETAIL 9218000 AMORTIZATIONS
DETAIL 9218010 DIVIDENDS
DETAIL 9218020 INTERESTS
DETAIL 9218030 DISCOUNTS
DETAIL 9218040 DEDUCTIONS
DETAIL 9218050 COUPONS
DETAIL 9218060 OTHERS
DEBITS
− For the payment to the holder of the securities, of the economic type rights that were subject to collection. − For accounting adjustments.
CREDITS
− For the provision of patrimonial type rights subject to collection by CEDEVAL, on behalf of the holder of the securities in deposit and administration. − For accounting adjustments.
ACCOUNT 922 OBLIGATIONS FOR THE EXERCISE OF SOCIAL RIGHTS
DESCRIPTION
It represents the obligations with clients and third parties for the exercise of quantifiable social rights, derived from the securities deposited in custody and administration.
This account records the obligation with the client for the quantified right.
SUB-ACCOUNT 9220 STOCK BROKERAGE FIRMS
DETAIL 9220000 EXCHANGE OF SECURITIES
DETAIL 9220010 SPLIT
DETAIL 9220020 CAPITALIZATION OF PROFITS
DETAIL 9220030 SUBSCRIPTION OF SECURITIES
DETAIL 9220040 OTHER SOCIAL RIGHTS
SUB-ACCOUNT 9221 THIRD-PARTY ACCOUNTS
DETAIL 9221000 EXCHANGE OF SECURITIES
DETAIL 9221010 SPLIT
DETAIL 9221020 CAPITALIZATION OF PROFITS
DETAIL 9221030 SUBSCRIPTION OF SECURITIES
DETAIL 9221040 OTHER SOCIAL RIGHTS
SUB-ACCOUNT 9222 PORTFOLIO MANAGEMENT
DETAIL 9222000 EXCHANGE OF SECURITIES
DETAIL 9222010 SPLIT
DETAIL 9222020 CAPITALIZATION OF PROFITS
DETAIL 9222030 SUBSCRIPTION OF SECURITIES
DETAIL 9222040 OTHER SOCIAL RIGHTS
SUB-ACCOUNT 9223 INVESTMENT FUNDS
DETAIL 9223000 EXCHANGE OF SECURITIES
DETAIL 9223010 SPLIT
DETAIL 9223020 CAPITALIZATION OF PROFITS
DETAIL 9223030 SUBSCRIPTION OF SECURITIES
DETAIL 9223040 OTHER SOCIAL RIGHTS
SUB-ACCOUNT 9224 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 9224000 EXCHANGE OF SECURITIES DETAIL 9224010 SPLIT DETAIL 9224020 CAPITALIZATION OF PROFITS DETAIL 9224030 SUBSCRIPTION OF SECURITIES DETAIL 9224040 OTHER SOCIAL RIGHTS
SUB-ACCOUNT 9225 STOCK EXCHANGES
DETAIL 9225000 EXCHANGE OF SECURITIES
DETAIL 9225010 SPLIT
DETAIL 9225020 CAPITALIZATION OF PROFITS
DETAIL 9225030 SUBSCRIPTION OF SECURITIES
DETAIL 9225040 OTHER SOCIAL RIGHTS
SUB-ACCOUNT 9226 LOCAL DEPOSIT AND CUSTODY CENTERS FOR SECURITIES DETAIL 9226000 EXCHANGE OF SECURITIES DETAIL 9226010 SPLIT
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 9226020 CAPITALIZATION OF PROFITS
DETAIL 9226030 SUBSCRIPTION OF SECURITIES
DETAIL 9226040 OTHER SOCIAL RIGHTS
SUB-ACCOUNT 9227 FOREIGN DEPOSIT AND CUSTODY CENTERS FOR SECURITIES DETAIL 9227000 SECURITIES SWAP DETAIL 9227010 SPLIT DETAIL 9227020 CAPITALIZATION OF PROFITS DETAIL 9227030 SUBSCRIPTION OF SECURITIES DETAIL 9227040 OTHER SOCIAL RIGHTS SUB-ACCOUNT 9228 OTHERS DETAIL 9228000 SECURITIES SWAP DETAIL 9228010 SPLIT DETAIL 9228020 CAPITALIZATION OF PROFITS DETAIL 9228030 SUBSCRIPTION OF SECURITIES DETAIL 9228040 OTHER SOCIAL RIGHTS
CHARGES
CREDITS
ITEM 93 OBLIGATIONS TO PAY FOR OPERATIONS
WITH SECURITIES
DESCRIPTION
Represents the set of CEDEVAL's obligations with direct participants, indirect participants and other entities, for operations with securities carried out, whether they are loans, guarantees, or immobilizations by judicial order.
The following accounts and sub-accounts correspond to this item:
ACCOUNT 930 SECURITIES TO BE DELIVERED FOR LOAN OF TITLES
DESCRIPTION
Records the obligation with the client who delivered securities on loan to another client and that CEDEVAL carries out the respective operation of crediting the title.
SUB-ACCOUNT 9300 BROKERAGE FIRMS
DETAIL 9300000 SECURITIES TO BE DELIVERED
DETAIL 9300010 PREMIUM TO BE PAID FOR LOAN OF SECURITIES
SUB-ACCOUNT 9301 THIRD-PARTY ACCOUNTS
DETAIL 9301000 SECURITIES TO BE DELIVERED
DETAIL 9301010 PREMIUM TO BE PAID FOR LOAN OF SECURITIES
SUB-ACCOUNT 9302 PORTFOLIO MANAGEMENT
DETAIL 9302000 SECURITIES TO BE DELIVERED
DETAIL 9302010 PREMIUM TO BE PAID FOR LOAN OF SECURITIES
SUB-ACCOUNT 9303 INVESTMENT FUNDS
DETAIL 9303000 SECURITIES TO BE DELIVERED
DETAIL 9303010 PREMIUM TO BE PAID FOR LOAN OF SECURITIES
SUB-ACCOUNT 9304 BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 9304000 SECURITIES TO BE DELIVERED DETAIL 9304010 PREMIUM TO BE PAID FOR LOAN OF SECURITIES
SUB-ACCOUNT 9305 STOCK EXCHANGES
DETAIL 9305000 SECURITIES TO BE DELIVERED
DETAIL 9305010 PREMIUM TO BE PAID FOR LOAN OF SECURITIES
SUB-ACCOUNT 9306 LOCAL DEPOSIT AND CUSTODY CENTERS FOR SECURITIES DETAIL 9306000 SECURITIES TO BE DELIVERED DETAIL 9306010 PREMIUM TO BE PAID FOR LOAN OF SECURITIES
SUB-ACCOUNT 9307 FOREIGN DEPOSIT AND CUSTODY CENTERS FOR SECURITIES DETAIL 9307000 SECURITIES TO BE DELIVERED DETAIL 9307010 PREMIUM TO BE PAID FOR LOAN OF SECURITIES
SUB-ACCOUNT 9308 OTHERS
DETAIL 9308000 SECURITIES TO BE DELIVERED
DETAIL 9308010 PREMIUM TO BE PAID FOR LOAN OF SECURITIES
CHARGES
CREDITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ITEM 94 OBLIGATIONS FOR SECURITIES DEPOSITED IN ADMINISTRATION BY BROKERAGE FIRMS
DESCRIPTION
Represents the obligation that CEDEVAL has, for the securities belonging to the firms, for carrier administration, third-party securities, securities received on loan, or immobilized, delivered with the faculty of administration.
This account registers the securities on which the primary direct participant has in deposit, whether on own account, third parties, portfolio management, by investment funds, immobilized, securities given as collateral, securities on loan or well securities acquired in the primary market for subsequent transfer to client accounts.
In the case of securities given as collateral, the Central must maintain at all times a control by entity to which the securities have been delivered as collateral, as follows:
In addition, control of the beneficiaries of the guarantees must be maintained, which are found in the accounts of direct participants.
In the case of securities immobilized for judicial reasons, control must be carried out of the cause of the immobilization.
The following accounts and sub-accounts correspond to this item:
ACCOUNT 940 OBLIGATIONS FOR SECURITIES DEPOSITED ON OWN ACCOUNT BY BROKERAGE FIRMS.
DESCRIPTION
Represents the set of securities that temporarily or fully belong to the brokerage firm.
A daily reconciliation must be kept by type of title assigned to participants who are Brokerage firms, for any concept.
SUB-ACCOUNT 9400 OWN SECURITIES
DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Represents the set of securities, whose full ownership is attributed to the brokerage firms, available for reporting, selling or alienating, also in this account securities acquired by purchase reports must be included.
DETAIL 9400000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9400010 HENCORP, S.A. DE C.V.
DETAIL 9400030 GENERAL BURSÁTILES SERVICES, S.A. DE C.V.
DETAIL 9400040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
DETAIL 9400050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9400060 AZUL SECURITIES, S.A. DE C.V.
DETAIL 9400080 SYSVALORES, S.A. DE C.V.
DETAIL 9400090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9400100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9400110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9401 SECURITIES GIVEN AS COLLATERAL
DESCRIPTION
Represents the set of securities, that have been given as collateral to a third party and that by therefore they are immobilized by pledge lien, guarantees, loans.
DETAIL 9401000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9401010 HENCORP, S.A. DE C.V.
DETAIL 9401030 GENERAL BURSÁTILES SERVICES, S.A. DE C.V.
DETAIL 9401040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
DETAIL 9401050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9401060 AZUL SECURITIES, S.A. DE C.V.
DETAIL 9401080 SYSVALORES, S.A. DE C.V.
DETAIL 9401090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9401100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9401110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9402 IMMobilized SECURITIES
DESCRIPTION
Represents the set of securities, belonging to brokerage firms, that are found with some type of lien, such as seizure, confiscation or of another type, different from giving the security as collateral.
DETAIL 9402000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9402010 HENCORP, S.A. DE C.V.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 9402030 GENERAL BURSÁTILES SERVICES, S.A. DE C.V.
DETAIL 9402040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
DETAIL 9402050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9402060 AZUL SECURITIES, S.A. DE C.V.
DETAIL 9402080 SYSVALORES, S.A. DE C.V.
DETAIL 9402090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9402100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9402110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9403 HOLDING ACCOUNT
DESCRIPTION
Represents the shares, belonging to brokerage firms, in holding account
DETAIL 9403000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9403010 HENCORP, S.A. DE C.V.
DETAIL 9403030 GENERAL BURSÁTILES SERVICES, S.A. DE C.V.
DETAIL 9403040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
DETAIL 9403050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9403060 AZUL SECURITIES, S.A. DE C.V.
DETAIL 9403080 SYSVALORES, S.A. DE C.V.
DETAIL 9403090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9403100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9403110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
CHARGES
CREDITS
ACCOUNT 941 OBLIGATIONS FOR SECURITIES DEPOSITED BY PORTFOLIOS OF PORTFOLIO MANAGEMENT
DESCRIPTION
Represents the set of securities whose holders are investment portfolios of brokerage firms authorized to carry out portfolio management operations.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 9410 OWN SECURITIES
DESCRIPTION
Represents the set of securities, whose full ownership is attributed to the portfolios of carrier administration investment, securities available for reporting, selling or alienating, also in this account securities acquired by purchase reports must be included.
DETAIL 9410000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9410010 HENCORP, S.A. DE C.V.
DETAIL 9410030 GENERAL BURSÁTILES SERVICES, S.A. DE C.V.
DETAIL 9410040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
DETAIL 9410050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9410060 AZUL SECURITIES, S.A. DE C.V.
DETAIL 9410080 SYSVALORES, S.A. DE C.V.
DETAIL 9410090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9410100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9410110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9411 SECURITIES GIVEN AS COLLATERAL
DESCRIPTION
Represents the set of securities, that have been given as collateral to a third party and that by therefore they are immobilized by pledge lien, guarantees, loans.
DETAIL 9411000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9411010 HENCORP, S.A. DE C.V.
DETAIL 9411030 GENERAL BURSÁTILES SERVICES, S.A. DE C.V.
DETAIL 9411040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
DETAIL 9411050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9411060 AZUL SECURITIES, S.A. DE C.V.
DETAIL 9411080 SYSVALORES, S.A. DE C.V.
DETAIL 9411090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9411100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9411110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9412 IMMobilized SECURITIES
DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Represents the set of securities, belonging to investment portfolios of administration carrier, that are found with some type of lien, such as seizure, confiscation or of another type, different from giving the security as collateral.
A daily control of immobilized securities must be kept.
DETAIL 9412000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9412010 HENCORP, S.A. DE C.V.
DETAIL 9412030 GENERAL BURSÁTILES SERVICES, S.A. DE C.V.
DETAIL 9412040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
DETAIL 9412050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9412060 AZUL SECURITIES, S.A. DE C.V.
DETAIL 9412080 SYSVALORES, S.A. DE C.V.
DETAIL 9412090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9412100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9412110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
CHARGES
CREDITS
ACCOUNT 942 OBLIGATIONS FOR SECURITIES DEPOSITED BY THIRD PARTIES ON BEHALF OF BROKERAGE FIRMS
DESCRIPTION
Represents the set of securities whose holders are clients who have opened an account through a brokerage firm.
SUB-ACCOUNT 9420 OWN SECURITIES
DESCRIPTION
Represents the set of securities, whose full ownership is attributed to third parties, securities available for reporting, selling or alienating, also in this account securities must be included acquired by purchase reports.
DETAIL 9420000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9420010 HENCORP, S.A. DE C.V.
DETAIL 9420030 GENERAL BURSÁTILES SERVICES, S.A. DE C.V.
DETAIL 9420040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
DETAIL 9420050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9420060 AZUL SECURITIES, S.A. DE C.V.
DETAIL 9420080 SYSVALORES, S.A. DE C.V.
DETAIL 9420090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9420100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9420110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9421 SECURITIES GIVEN AS COLLATERAL
DESCRIPTION
Represents the set of securities, that have been given as collateral to a third party and that by therefore they are immobilized by pledge lien, guarantees, loans. In this account, titles that guarantee issuances will not be registered.
DETAIL 9421000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9421010 HENCORP, S.A. DE C.V.
DETAIL 9421030 GENERAL BURSÁTILES SERVICES, S.A. DE C.V.
DETAIL 9421040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
DETAIL 9421050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9421060 AZUL SECURITIES, S.A. DE C.V.
DETAIL 9421080 SYSVALORES, S.A. DE C.V.
DETAIL 9421090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9421100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9421110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9422 IMMobilized SECURITIES
DESCRIPTION
Represents the set of securities, that are found with some type of lien, such as seizure, confiscation or of another type, different from giving the security as collateral.
A daily control of immobilized securities must be kept.
DETAIL 9422000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9422010 HENCORP, S.A. DE C.V.
DETAIL 9422030 GENERAL BURSÁTILES SERVICES, S.A. DE C.V.
DETAIL 9422040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 9422050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9422060 AZUL SECURITIES, S.A. DE C.V.
DETAIL 9422080 SYSVALORES, S.A. DE C.V.
DETAIL 9422090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9422100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9422110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
CHARGES
CREDITS
ITEM 95 OBLIGATIONS FOR SECURITIES DEPOSITED IN PRIMARY MARKET FOR TRADING
DESCRIPTION
Represents the set of securities delivered to CEDEVAL, by securities issuers for their placement in the primary market through a Brokerage Firm.
The following accounts and sub-accounts correspond to this item:
ACCOUNT 950 OBLIGATIONS FOR SECURITIES DEPOSITED IN PRIMARY MARKET FOR TRADING
DESCRIPTION
Represents the set of securities placed in the primary market by issuers through a direct participant, to subsequently carry out transfers to the accounts of clients who have acquired these securities: third parties, portfolio management, own, Pension Funds, etc.
SUB-ACCOUNT 9500 SECURITIES IN ISSUER ACCOUNT
DETAIL 9500000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
SUB-DETAIL 950000000 ISSUER X
SUB-DETAIL 950000010 ISSUER Y
DETAIL 9500010 HENCORP, S.A. DE C.V.
SUB-DETAIL 950001000 ISSUER X
SUB-DETAIL 950001010 ISSUER Y
DETAIL 9500030 GENERAL BURSÁTILES SERVICES, S.A. DE C.V.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-DETAIL 950003000 ISSUER X
SUB-DETAIL 950003010 ISSUER Y
DETAIL 9500040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
SUB-DETAIL 950004000 ISSUER X
SUB-DETAIL 950004010 ISSUER Y
DETAIL 9500050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
SUB-DETAIL 950005000 ISSUER X
SUB-DETAIL 950005010 ISSUER Y
DETAIL 9500060 AZUL SECURITIES, S.A. DE C.V.
SUB-DETAIL 950006000 ISSUER X
SUB-DETAIL 950006010 ISSUER Y
SUB-DETAIL 950007000 ISSUER X
SUB-DETAIL 950007010 ISSUER Y
DETAIL 9500080 SYSVALORES, S.A. DE C.V.
SUB-DETAIL 950008000 ISSUER X
SUB-DETAIL 950008010 ISSUER Y
DETAIL 9500090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. SUB-DETAIL 950009000 ISSUER X SUB-DETAIL 950009010 ISSUER Y
DETAIL 9500100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V.
SUB-DETAIL 950010000 ISSUER X
SUB-DETAIL 950010010 ISSUER Y
DETAIL 9500110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-DETAIL 950011000 ISSUER X
SUB-DETAIL 950011010 ISSUER Y
CHARGES
CREDITS
ITEM 96 OBLIGATIONS FOR SECURITIES DEPOSITED IN ADMINISTRATION BY SECONDARY DIRECT PARTICIPANTS
DESCRIPTION
Represents the set of securities delivered with custody in administration belonging to secondary direct participants.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
In the case of securities given as collateral, the Central must maintain at all times a control by entity to which the securities have been delivered as collateral, as follows:
In addition, control of the beneficiaries of the guarantees must be maintained, which are found in the accounts of secondary direct participants.
In the case of securities immobilized for judicial reasons, control must be carried out of the cause of the immobilization.
The following accounts and sub-accounts correspond to this item:
ACCOUNT 960 OBLIGATIONS FOR SECURITIES DEPOSITED ON OWN ACCOUNT BY NON-FINANCIAL PUBLIC ENTITIES
DESCRIPTION
Represents the set of securities, deposited in administration to CEDEVAL, by part of the Central Government, municipalities, or non-financial autonomous entities.
SUB-ACCOUNT 9600 OWN SECURITIES
DETAIL 9600000 CENTRAL GOVERNMENT
DETAIL 9600010 MINISTRY OF FINANCE
DETAIL 9600020 MUNICIPAL GOVERNMENTS
DETAIL 9600030 NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 9600040 OTHERS
SUB-ACCOUNT 9601 SECURITIES GIVEN AS COLLATERAL
DETAIL 9601000 CENTRAL GOVERNMENT
DETAIL 9601010 MINISTRY OF FINANCE
DETAIL 9601020 MUNICIPAL GOVERNMENTS
DETAIL 9601030 NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 9601040 OTHERS
SUB-ACCOUNT 9602 IMMobilized SECURITIES
DETAIL 9602000 CENTRAL GOVERNMENT
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 North Ave, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 9602010 MINISTRY OF FINANCE
DETAIL 9602020 MUNICIPAL GOVERNMENTS
DETAIL 9602030 NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 9602040 OTHERS
ACCOUNT 961 OBLIGATIONS FOR SECURITIES DEPOSITED BY FINANCIAL AUTONOMOUS ENTITIES
DESCRIPTION
Represents the set of securities, deposited in administration to CEDEVAL, by part of financial autonomous public entities.
SUB-ACCOUNT 9610 OWN SECURITIES
DETAIL 9610000 CENTRAL RESERVE BANK
DETAIL 9610010 DEVELOPMENT BANK OF EL SALVADOR DETAIL 9610020 AGRICULTURAL PROMOTION BANK DETAIL 9610030 MORTGAGE BANK DETAIL 9610040 CENTRAL AMERICAN ECONOMIC INTEGRATION BANK DETAIL 9610050 SALVADORIAN FUND FOR PRE-INVESTMENT STUDIES
SUB-ACCOUNT 9611 SECURITIES GIVEN AS COLLATERAL
DETAIL 9611000 CENTRAL RESERVE BANK
DETAIL 9611010 DEVELOPMENT BANK OF EL SALVADOR DETAIL 9611020 AGRICULTURAL PROMOTION BANK DETAIL 9611030 MORTGAGE BANK DETAIL 9611040 CENTRAL AMERICAN ECONOMIC INTEGRATION BANK DETAIL 9611050 SALVADORIAN FUND FOR PRE-INVESTMENT STUDIES
SUB-ACCOUNT 9612 IMMobilized SECURITIES
DETAIL 9612000 CENTRAL RESERVE BANK
DETAIL 9612010 DEVELOPMENT BANK OF EL SALVADOR DETAIL 9612020 AGRICULTURAL PROMOTION BANK DETAIL 9612030 MORTGAGE BANK DETAIL 9612040 CENTRAL AMERICAN ECONOMIC INTEGRATION BANK DETAIL 9612050 SALVADORIAN FUND FOR PRE-INVESTMENT STUDIES
CHARGES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− For the sale of a security.
− For accounting adjustments
CREDITS
− For the deposit of securities with administration.
− For the granting of securities as collateral.
− For the purchase of securities.
ACCOUNT 962 OBLIGATIONS FOR SECURITIES DEPOSITED BY BANKS AND OTHER FINANCIAL INSTITUTIONS
DESCRIPTION
Represents the set of securities, deposited in administration with CEDEVAL, by Banks and other financial institutions. New banks or other financial institutions that arise must be added as control sub- accounts under this account.
SUB-ACCOUNT 9620 OWN SECURITIES
DETAIL 9620000 BANK X
DETAIL 9620010 BANK Y
SUB-ACCOUNT 9621 SECURITIES GIVEN AS COLLATERAL DETAIL 9621000 BANK X DETAIL 9621010 BANK Y
DESCRIPTION
The control of entities that have pledged guarantees must be registered in an 8-digit sub-account.
SUB-ACCOUNT 9622 IMMOBILIZED SECURITIES
DETAIL 9622000 BANK X
DETAIL 9622010 BANK Y
SUB-ACCOUNT 9623 SECURITIES IN THIRD-PARTY ACCOUNTS DETAIL 9623000 BANK X DETAIL 9623010 BANK Y
DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Represents the set of securities whose ownership is attributed to third parties and that are found in a securities account belonging to banks and other financial institutions.
SUB-ACCOUNT 9624 SECURITIES IN HOLDING ACCOUNTS DETAIL 9624000 BANK X DETAIL 9624010 BANK Y
DEBITS
− For the withdrawal of securities.
− For the sale of a security.
− For accounting adjustments.
CREDITS
− For the deposit of securities with administration.
− For the granting of securities as collateral.
− For the purchase of securities.
ACCOUNT 963 OBLIGATIONS FOR SECURITIES DEPOSITED BY STOCK EXCHANGES
DESCRIPTION
Represents the set of securities, deposited in administration with CEDEVAL, by Stock Exchanges. New Stock Exchanges that arise must be added as control sub-accounts under this account.
SUB-ACCOUNT 9630 OWN SECURITIES
DETAIL 9630000 STOCK EXCHANGES X
DETAIL 9630010 STOCK EXCHANGES Y
SUB-ACCOUNT 9631 SECURITIES GIVEN AS COLLATERAL DETAIL 9631000 STOCK EXCHANGES X DETAIL 9631010 STOCK EXCHANGES Y
DESCRIPTION
The control of entities that have pledged guarantees to the Stock Exchanges must be registered in an 8-digit sub-account.
SUB-ACCOUNT 9632 IMMOBILIZED SECURITIES
DETAIL 9632000 STOCK EXCHANGES X
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 9632010 STOCK EXCHANGES Y
SUB-ACCOUNT 9633 SECURITIES IN THIRD-PARTY ACCOUNTS DETAIL 9633000 STOCK EXCHANGES X DETAIL 9633010 STOCK EXCHANGES Y
DESCRIPTION
Represents the set of securities whose ownership is attributed to third parties and that are found in a securities account belonging to a stock exchange.
SUB-ACCOUNT 9634 SECURITIES IN HOLDING ACCOUNTS DETAIL 9634000 STOCK EXCHANGES X DETAIL 9634010 STOCK EXCHANGES Y
DEBITS
− For the withdrawal of securities.
− For the sale of a security.
− For accounting adjustments.
CREDITS
− For the deposit of securities with administration.
− For the granting of securities as collateral.
− For the purchase of securities.
ACCOUNT 964 OBLIGATIONS FOR SECURITIES DEPOSITED BY LOCAL AND FOREIGN CENTRAL SECURITIES DEPOSITARIES
DESCRIPTION
Represents the set of securities, deposited in administration with CEDEVAL, by Local and foreign Central Securities Depositories, either on their own behalf or on behalf of their clients. Local and foreign Central Securities Depositories must be added with a secondary control sub-account as they arise.
SUB-ACCOUNT 9640 OWN SECURITIES
DETAIL 9640000 CENTRAL X
DETAIL 9640010 CENTRAL Y
SUB-ACCOUNT 9641 SECURITIES GIVEN AS COLLATERAL DETAIL 9641000 CENTRAL X DETAIL 9641010 CENTRAL Y
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DESCRIPTION
The control of entities that have pledged guarantees to the Central Securities Depositories must be registered in an 8-digit sub-account.
SUB-ACCOUNT 9642 IMMOBILIZED SECURITIES
DETAIL 9642000 CENTRAL X
DETAIL 9642010 CENTRAL Y
SUB-ACCOUNT 9643 SECURITIES IN THIRD-PARTY ACCOUNTS DETAIL 9643000 CENTRAL X DETAIL 9643010 CENTRAL Y
DESCRIPTION
Represents the set of securities whose ownership is attributed to third parties and that are found in a securities account belonging to a central securities depository.
SUB-ACCOUNT 9644 SECURITIES IN HOLDING ACCOUNTS DETAIL 9644000 CENTRAL X DETAIL 9644010 CENTRAL Y
DEBITS
− For the withdrawal of securities.
− For the sale of a security.
− For accounting adjustments.
CREDITS
− For the deposit of securities with administration.
− For the granting of securities as collateral.
− For the purchase of securities.
ACCOUNT 965 OBLIGATIONS FOR SECURITIES DEPOSITED BY PENSION AND SOCIAL SECURITY FUND ADMINISTRATORS
DESCRIPTION
Represents the set of securities delivered in custody to CEDEVAL, which belong to Pension Fund Administrators and Social Security Institutes, duly authorized. Pension Fund Companies must be added with a secondary control sub-account as they arise.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 9650 OWN SECURITIES
DETAIL 9650000 INSTITUTE /PENSION FUND ADMINISTRATOR X DETAIL 9650010 INSTITUTE /PENSION FUND ADMINISTRATOR Y
SUB-ACCOUNT 9651 SECURITIES GIVEN AS COLLATERAL DETAIL 9651000 INSTITUTE /PENSION FUND ADMINISTRATOR X DETAIL 9651010 INSTITUTE /PENSION FUND ADMINISTRATOR Y
SUB-ACCOUNT 9652 IMMOBILIZED SECURITIES
DETAIL 9652000 INSTITUTE /PENSION FUND ADMINISTRATOR X DETAIL 9652010 INSTITUTE /PENSION FUND ADMINISTRATOR Y
SUB-ACCOUNT 9653 SECURITIES IN HOLDING ACCOUNTS DETAIL 9653000 PENSION FUND ADMINISTRATOR X DETAIL 9653010 PENSION FUND ADMINISTRATOR Y
SUB-ACCOUNT 9654 INVESTMENTS BY PENSION FUNDS DETAIL 9654000 PENSION FUND X DETAIL 9654010 PENSION FUND Y
DESCRIPTION
Represents the set of securities delivered in custody to CEDEVAL, which belong to Pension Fund investments.
DEBITS
− For the withdrawal of securities.
− For the sale of a security.
− For accounting adjustments.
CREDITS
− For the deposit of securities with administration.
− For the granting of securities as collateral.
− For the purchase of securities.
ACCOUNT 966 OBLIGATIONS FOR SECURITIES DEPOSITED BY INVESTMENT FUND ADMINISTRATORS
DESCRIPTION
Represents the set of securities delivered in custody to CEDEVAL, which belong to Investment Fund Administrators, duly authorized by the Superintendence of the Financial System. Investment Fund Companies must be added with a secondary control sub-account as they arise.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 9660 OWN SECURITIES
DETAIL 9660000 COMPANY X
DETAIL 9660010 COMPANY Y
SUB-ACCOUNT 9661 SECURITIES GIVEN AS COLLATERAL DETAIL 9661000 COMPANY X DETAIL 9661010 COMPANY Y
SUB-ACCOUNT 9662 IMMOBILIZED SECURITIES
DETAIL 9662000 COMPANY X
DETAIL 9662010 COMPANY Y
SUB-ACCOUNT 9663 SECURITIES IN HOLDING ACCOUNTS DETAIL 9663000 COMPANY X DETAIL 9663010 COMPANY Y
SUB-ACCOUNT 9664 INVESTMENTS BY INVESTMENT FUNDS DETAIL 9664000 INVESTMENT FUND X DETAIL 9664010 INVESTMENT FUND Y
DESCRIPTION
Represents the set of securities delivered in custody to CEDEVAL, which belong to Investment Fund investments.
ACCOUNT 967 OBLIGATIONS FOR SECURITIES DEPOSITED BY INSURANCE, INDUSTRIAL, COMMERCIAL AND SERVICE COMPANIES
DESCRIPTION
Represents the set of securities delivered in custody to CEDEVAL, which belong to insurance, social security, commercial or industrial companies not included in the classifications above.
SUB-ACCOUNT 9670 OWN SECURITIES
DETAIL 9670000 INSURANCE COMPANIES
DETAIL 9670010 INDUSTRIAL COMPANIES
DETAIL 9670020 COMMERCIAL COMPANIES
DETAIL 9670030 SERVICE COMPANIES
SUB-ACCOUNT 9671 SECURITIES GIVEN AS COLLATERAL DETAIL 9671000 INSURANCE COMPANIES DETAIL 9671010 INDUSTRIAL COMPANIES DETAIL 9671020 COMMERCIAL COMPANIES DETAIL 9671030 SERVICE COMPANIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 9672 IMMOBILIZED SECURITIES
DETAIL 9672000 INSURANCE COMPANIES
DETAIL 9672010 INDUSTRIAL COMPANIES
DETAIL 9672020 COMMERCIAL COMPANIES
DETAIL 9672030 SERVICE COMPANIES
SUB-ACCOUNT 9673 SECURITIES IN HOLDING ACCOUNTS DETAIL 9673000 INSURANCE COMPANIES DETAIL 9673010 INDUSTRIAL COMPANIES DETAIL 9673020 COMMERCIAL COMPANIES DETAIL 9673030 SERVICE COMPANIES
DEBITS
− For the withdrawal of securities.
− For the sale of a security.
− For accounting adjustments
CREDITS
− For the deposit of securities with administration.
− For the granting of securities as collateral.
− For the purchase of securities.
ACCOUNT 968 OBLIGATIONS FOR SECURITIES OF
FOREIGN CORPORATE INVESTORS
DESCRIPTION
Represents the set of securities delivered in custody to CEDEVAL, which belong to Foreign corporate clients. Foreign corporate clients must be added with a secondary control sub-account as they arise.
SUB-ACCOUNT 9680 OWN SECURITIES
DETAIL 9680000 CLIENT X
DETAIL 9680010 CLIENT Y
SUB-ACCOUNT 9681 SECURITIES GIVEN AS COLLATERAL DETAIL 9681000 CLIENT X DETAIL 9681010 CLIENT Y
SUB-ACCOUNT 9682 IMMOBILIZED SECURITIES
DETAIL 9682000 CLIENT X
DETAIL 9682010 CLIENT Y
DEBITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− For the withdrawal of securities.
− For the sale of a security.
− For accounting adjustments.
CREDITS
− For the deposit of securities with administration.
− For the granting of securities as collateral.
− For the purchase of securities.
ACCOUNT 969 OBLIGATIONS FOR SECURITIES OF OTHER SECONDARY DIRECT PARTICIPANTS
DESCRIPTION
Represents the set of securities delivered in custody to CEDEVAL, which belong to Clients that do not correspond to any of the above classifications. Clients must be added with a secondary control sub-account as they arise.
SUB-ACCOUNT 9690 OWN SECURITIES
DETAIL 9690000 CLIENT X
DETAIL 9690010 CLIENT Y
SUB-ACCOUNT 9691 SECURITIES GIVEN AS COLLATERAL DETAIL 9691000 CLIENT X DETAIL 9691010 CLIENT Y
SUB-ACCOUNT 9692 IMMOBILIZED SECURITIES
DETAIL 9692000 CLIENT X
DETAIL 9692010 CLIENT Y
DEBITS
− For the withdrawal of securities.
− For the sale of a security.
− For accounting adjustments.
CREDITS
− For the deposit of securities with administration.
− For the granting of securities as collateral.
− For the purchase of securities.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ITEM 97 OBLIGATIONS FOR SECURITIES DEPOSITED IN CUSTODY WITHOUT ADMINISTRATION BY BROKERAGE FIRMS
DESCRIPTION
Represents the obligation that CEDEVAL has, for the own securities of the firms, third-party securities, securities received on loan, or immobilized, delivered without the faculty of administration. This account records the securities on which the primary direct participant has in deposit, whether in own account, third-party account, portfolio administration, by investment funds, immobilized, securities given as collateral, securities on loan. The following accounts and sub-accounts correspond to this item:
ACCOUNT 970 OBLIGATIONS FOR SECURITIES DEPOSITED BY OWN ACCOUNT OF BROKERAGE FIRMS
DESCRIPTION
Represents the set of securities that belong temporarily or fully to the brokerage firm and that have been delivered to CEDEVAL, without the faculty of administration. A daily reconciliation must be kept by type of title assigned to participants who are Brokerage Firms, for any concept.
SUB-ACCOUNT 9700 OWN SECURITIES
DETAIL 9700000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9700010 HENCORP, S.A. DE C.V.
DETAIL 9700030 GENERAL BURSÁTILE SERVICES, S.A. DE C.V DETAIL 9700040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9700050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. DETAIL 9700060 AZUL SECURITIES, S.A. DE C.V. DETAIL 9700080 SYSVALORES, S.A. DE C.V. DETAIL 9700090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9700100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9700110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9701 SECURITIES GIVEN AS COLLATERAL DETAIL 9701000 ATLÁNTIDA SECURITIES, S.A. DE C.V. DETAIL 9701010 HENCORP, S.A. DE C.V. DETAIL 9701030 GENERAL BURSÁTILE SERVICES, S.A. DE C.V. DETAIL 9701040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 9701050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9701060 AZUL SECURITIES, S.A. DE C.V.
DETAIL 9701080 SYSVALORES, S.A. DE C.V.
DETAIL 9701090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9701100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9701110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9702 IMMOBILIZED SECURITIES
DETAIL 9702000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9702010 HENCORP, S.A. DE C.V.
DETAIL 9702030 GENERAL BURSÁTILE SERVICES, S.A. DE C.V DETAIL 9702040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9702050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. DETAIL 9702060 AZUL SECURITIES, S.A. DE C.V. DETAIL 9702080 SYSVALORES, S.A. DE C.V. DETAIL 9702090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9702100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9702110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
DEBITS
− For the withdrawal of securities for the own account of firms. − For the sale of a security. − For the transfer of securities delivered without administration and then granting the administration to CEDEVAL. − For accounting adjustments.
CREDITS
− For the deposit of securities without administration.
− For the granting of securities as collateral.
− For the purchase of securities on behalf of the firms.
ACCOUNT 971 OBLIGATIONS FOR SECURITIES DEPOSITED BY PORTFOLIOS OF PORTFOLIO MANAGEMENT
DESCRIPTION
Represents the set of securities whose holders are investment portfolios of brokerage firms authorized to carry out portfolio management operations. Securities delivered to CEDEVAL, without administration.
SUB-ACCOUNT 9710 OWN SECURITIES
DETAIL 9710000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9710010 HENCORP, S.A. DE C.V.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 9710030 GENERAL BURSÁTILE SERVICES, S.A. DE C.V DETAIL 9710040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9710050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. DETAIL 9710060 AZUL SECURITIES, S.A. DE C.V. DETAIL 9710080 SYSVALORES, S.A. DE C.V. DETAIL 9710090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9710100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9710110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9711 SECURITIES GIVEN AS COLLATERAL DETAIL 9711000 ATLÁNTIDA SECURITIES, S.A. DE C.V. DETAIL 9711010 HENCORP, S.A. DE C.V. DETAIL 9711030 GENERAL BURSÁTILE SERVICES, S.A. DE C.V DETAIL 9711040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9711050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. DETAIL 9711060 AZUL SECURITIES, S.A. DE C.V. DETAIL 9711080 SYSVALORES, S.A. DE C.V. DETAIL 9711090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9711100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9711110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9712 IMMOBILIZED SECURITIES
DETAIL 9712000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9712010 HENCORP, S.A. DE C.V.
DETAIL 9712030 GENERAL BURSÁTILE SERVICES, S.A. DE C.V DETAIL 9712040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9712050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. DETAIL 9712060 AZUL SECURITIES, S.A. DE C.V. DETAIL 9712080 SYSVALORES, S.A. DE C.V. DETAIL 9712090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9712100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9712110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
DEBITS
− For the withdrawal of securities on behalf of investment portfolios of portfolio management. − For the sale of a security. − For the transfer of securities delivered without administration and then granting the administration to CEDEVAL.
CREDITS
− For the deposit of securities without administration.
− For the granting of securities as collateral.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
− For the purchase of securities on behalf of investment portfolios of portfolio management. − For accounting adjustments.
ACCOUNT 972 OBLIGATIONS FOR SECURITIES DEPOSITED BY THIRD PARTIES ON BEHALF OF BROKERAGE FIRMS
DESCRIPTION
Represents the set of securities whose holders are indirect participants who are not banks, financial institutions, stock exchanges, PENSION FUND ADMINISTRATORS, insurance companies and any other entity or natural person who cannot open a securities account directly and must do so through a brokerage firm. Securities delivered without the faculty of administration.
SUB-ACCOUNT 9720 OWN SECURITIES
DETAIL 9720000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9720010 HENCORP, S.A. DE C.V.
DETAIL 9720030 GENERAL BURSÁTILE SERVICES, S.A. DE C.V DETAIL 9720040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9720050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. DETAIL 9720060 AZUL SECURITIES, S.A. DE C.V. DETAIL 9720080 SYSVALORES, S.A. DE C.V. DETAIL 9720090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9720100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9720110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9721 SECURITIES GIVEN AS COLLATERAL DETAIL 9721000 ATLÁNTIDA SECURITIES, S.A. DE C.V. DETAIL 9721010 HENCORP, S.A. DE C.V. DETAIL 9721030 GENERAL BURSÁTILE SERVICES, S.A. DE C.V DETAIL 9721040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9721050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V. DETAIL 9721060 AZUL SECURITIES, S.A. DE C.V. DETAIL 9721080 SYSVALORES, S.A. DE C.V. DETAIL 9721090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9721100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9721110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
SUB-ACCOUNT 9722 IMMOBILIZED SECURITIES
DETAIL 9722000 ATLÁNTIDA SECURITIES, S.A. DE C.V.
DETAIL 9722010 HENCORP, S.A. DE C.V.
DETAIL 9722030 GENERAL BURSÁTILE SERVICES, S.A. DE C.V DETAIL 9722040 CUSCATLÁN SECURITIES EL SALVADOR, S.A. DE C.V.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 9722050 LAFISE SECURITIES OF EL SALVADOR, S.A. DE C.V.
DETAIL 9722060 AZUL SECURITIES, S.A. DE C.V.
DETAIL 9722080 SYSVALORES, S.A. DE C.V.
DETAIL 9722090 DAVIVIENDA SECURITIES EL SALVADOR, S.A. DE C.V. DETAIL 9722100 CUSCATLÁN SV INVESTMENTS, S.A. DE C.V. DETAIL 9722110 BANAGRÍCOLA SECURITIES, S.A. DE C.V.
DEBITS
− For the withdrawal of securities.
− For the sale of a security.
− For the transfer of securities delivered without administration and then granting the administration to CEDEVAL.
CREDITS
− For the deposit of securities without administration.
− For the granting of securities as collateral.
− For the purchase of securities.
− For accounting adjustments.
ITEM 98 OBLIGATIONS FOR SECURITIES DEPOSITED IN CUSTODY WITHOUT ADMINISTRATION BY SECONDARY DIRECT PARTICIPANTS
DESCRIPTION
Represents the set of securities, deposited in administration with CEDEVAL, by the Central Government, municipalities, or non-financial autonomous entities. Securities delivered without the faculty of administration. The following accounts and sub-accounts correspond to this item:
ACCOUNT 980 OBLIGATIONS FOR SECURITIES DEPOSITED BY OWN ACCOUNT OF NON-FINANCIAL PUBLIC ENTITIES
DESCRIPTION
Represents the set of securities, deposited in administration with CEDEVAL, by the Central Government, municipalities, or non-financial autonomous entities. Securities delivered without the faculty of administration.
SUB-ACCOUNT 9800 OWN SECURITIES
DETAIL 9800000 CENTRAL GOVERNMENT
DETAIL 9800010 MINISTRY OF FINANCE
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 9800020 MUNICIPAL GOVERNMENTS
DETAIL 9800030 NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 9800040 OTHERS
SUB-ACCOUNT 9801 SECURITIES PLEDGED AS COLLATERAL DETAIL 9801000 CENTRAL GOVERNMENT DETAIL 9801010 MINISTRY OF FINANCE DETAIL 9801020 MUNICIPAL GOVERNMENTS DETAIL 9801030 NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 9801040 OTHERS
SUB-ACCOUNT 9802 IMMobilized SECURITIES
DETAIL 9802000 CENTRAL GOVERNMENT
DETAIL 9802010 MINISTRY OF FINANCE
DETAIL 9802020 MUNICIPAL GOVERNMENTS
DETAIL 9802030 NON-FINANCIAL AUTONOMOUS ENTITIES DETAIL 9802040 OTHERS
CHARGES
CREDITS
ACCOUNT 981 OBLIGATIONS FOR SECURITIES DEPOSITED BY FINANCIAL AUTONOMOUS ENTITIES
DESCRIPTION
Represents the set of securities, deposited in administration with CEDEVAL, by public autonomous financial entities. Securities delivered without the authority of administration.
SUB-ACCOUNT 9810 OWN SECURITIES
DETAIL 9810000 CENTRAL BANK OF RESERVES
DETAIL 9810010 MULTI-SECTOR INVESTMENT BANK DETAIL 9810020 AGRICULTURAL DEVELOPMENT BANK DETAIL 9810030 MORTGAGE BANK
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 9810040 CENTRAL AMERICAN BANK FOR ECONOMIC INTEGRATION DETAIL 9810050 SALVADORIAN FUND FOR PRE-INVESTMENT STUDIES
SUB-ACCOUNT 9811 SECURITIES PLEDGED AS COLLATERAL DETAIL 9811000 CENTRAL BANK OF RESERVES DETAIL 9811010 MULTI-SECTOR INVESTMENT BANK DETAIL 9811020 AGRICULTURAL DEVELOPMENT BANK DETAIL 9811030 MORTGAGE BANK DETAIL 9811040 CENTRAL AMERICAN BANK FOR ECONOMIC INTEGRATION DETAIL 9811050 SALVADORIAN FUND FOR PRE-INVESTMENT STUDIES
SUB-ACCOUNT 9812 IMMobilized SECURITIES
DETAIL 9812000 CENTRAL BANK OF RESERVES
DETAIL 9812010 MULTI-SECTOR INVESTMENT BANK DETAIL 9812020 AGRICULTURAL DEVELOPMENT BANK DETAIL 9812030 MORTGAGE BANK DETAIL 9812040 CENTRAL AMERICAN BANK FOR ECONOMIC INTEGRATION DETAIL 9812050 SALVADORIAN FUND FOR PRE-INVESTMENT STUDIES
CHARGES
CREDITS
ACCOUNT 982 OBLIGATIONS FOR SECURITIES DEPOSITED BY BANKS AND OTHER FINANCIAL INSTITUTIONS
DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Represents the set of securities, deposited in administration with CEDEVAL, by Banks and Other Financial Institutions. Securities delivered without the authority of administration.
New banks and Other Financial Institutions that arise must be added as control sub-accounts under this account.
SUB-ACCOUNT 9820 OWN SECURITIES
DETAIL 9820000 BANK X
DETAIL 9820010 BANK Y
SUB-ACCOUNT 9821 SECURITIES PLEDGED AS COLLATERAL DETAIL 9821000 BANK X DETAIL 9821010 BANK Y
DESCRIPTION
The control of entities that have pledged guarantees must be registered in an 8-digit sub-account.
SUB-ACCOUNT 9822 IMMobilized SECURITIES
DETAIL 9822000 BANK X
DETAIL 9822010 BANK Y
SUB-ACCOUNT 9823 SECURITIES IN THIRD-PARTY ACCOUNTS DETAIL 9823000 BANK X DETAIL 9823010 BANK Y
DESCRIPTION
Represents the set of securities whose ownership is attributed to third parties and that are found in a securities account belonging to banks and other financial institutions.
CHARGES
CREDITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ACCOUNT 983 OBLIGATIONS FOR SECURITIES DEPOSITED BY STOCK EXCHANGES
DESCRIPTION
Represents the set of securities, deposited in administration with CEDEVAL, by Stock Exchanges. Securities delivered without the authority of administration.
New Stock Exchanges that arise must be added as control sub-accounts under this account.
SUB-ACCOUNT 9830 OWN SECURITIES
DETAIL 9830000 STOCK EXCHANGE X
DETAIL 9830010 STOCK EXCHANGE Y
SUB-ACCOUNT 9831 SECURITIES PLEDGED AS COLLATERAL DETAIL 9831000 STOCK EXCHANGE X DETAIL 9831010 STOCK EXCHANGE Y
DESCRIPTION
The control of entities that have pledged guarantees to the Stock Exchanges must be registered in an 8-digit sub-account.
SUB-ACCOUNT 9832 IMMobilized SECURITIES
DETAIL 9832000 STOCK EXCHANGE X
DETAIL 9832010 STOCK EXCHANGE Y
SUB-ACCOUNT 9833 SECURITIES IN THIRD-PARTY ACCOUNTS DETAIL 9833000 STOCK EXCHANGE X DETAIL 9833010 STOCK EXCHANGE Y
DESCRIPTION
Represents the set of securities whose ownership is attributed to third parties and that are found in a securities account belonging to banks and other financial institutions.
CHARGES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CREDITS
ACCOUNT 984 OBLIGATIONS FOR SECURITIES DEPOSITED BY LOCAL AND FOREIGN CENTRAL COUNTERPARTIES
DESCRIPTION
Represents the set of securities, deposited in administration with CEDEVAL, by local and foreign central counterparties, either on their own account or on behalf of their clients. Securities delivered without the authority of administration.
Local and foreign central counterparties must be added with a secondary control sub-account as they arise.
SUB-ACCOUNT 9840 OWN SECURITIES
DETAIL 9840000 CENTRAL COUNTERPARTY X
DETAIL 9840010 CENTRAL COUNTERPARTY Y
SUB-ACCOUNT 9841 SECURITIES PLEDGED AS COLLATERAL DETAIL 9841000 CENTRAL COUNTERPARTY X DETAIL 9841010 CENTRAL COUNTERPARTY Y
DESCRIPTION
The control of entities that have pledged guarantees to the Securities Central Counterparties must be registered in an 8-digit sub-account.
SUB-ACCOUNT 9842 IMMobilized SECURITIES
DETAIL 9842000 CENTRAL COUNTERPARTY X
DETAIL 9842010 CENTRAL COUNTERPARTY Y
SUB-ACCOUNT 9843 SECURITIES IN THIRD-PARTY ACCOUNTS DETAIL 9843000 CENTRAL COUNTERPARTY X DETAIL 9843010 CENTRAL COUNTERPARTY Y
DESCRIPTION
Represents the set of securities whose ownership is attributed to third parties and that are found in a securities account belonging to banks and other financial institutions.
CHARGES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CREDITS
ACCOUNT 985 OBLIGATIONS FOR SECURITIES DEPOSITED BY PENSION AND SOCIAL SECURITY FUND ADMINISTRATORS
DESCRIPTION
Represents the set of securities delivered in custody to CEDEVAL, belonging to PENSION FUND ADMINISTRATORS, duly authorized by the Superintendence of Pensions. Securities delivered without the authority of administration.
Pension Fund Companies must be added with a secondary control sub-account as they arise.
SUB-ACCOUNT 9850 OWN SECURITIES
DETAIL 9850000 INSTITUTE / AFP X
DETAIL 9850010 INSTITUTE / AFP Y
SUB-ACCOUNT 9851 SECURITIES PLEDGED AS COLLATERAL DETAIL 9851000 INSTITUTE / AFP X DETAIL 9851010 INSTITUTE / AFP Y
SUB-ACCOUNT 9852 IMMobilized SECURITIES
DETAIL 9852000 INSTITUTE / AFP X
DETAIL 9852010 INSTITUTE / AFP Y
SUB-ACCOUNT 9853 INVESTMENTS BY PENSION FUNDS DETAIL 9853000 PENSION FUND X DETAIL 9853010 PENSION FUND Y
CHARGES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CREDITS
ACCOUNT 986 OBLIGATIONS FOR SECURITIES DEPOSITED BY INVESTMENT FUNDS
DESCRIPTION
Represents the set of securities delivered in custody to CEDEVAL, belonging to INVESTMENT FUND ADMINISTRATORS, duly authorized by the Superintendence of the Financial System. Securities delivered without the authority of administration.
Investment Fund Companies must be added with a secondary control sub-account as they arise.
SUB-ACCOUNT 9860 OWN SECURITIES
DETAIL 9860000 COMPANY X
DETAIL 9860010 COMPANY Y
SUB-ACCOUNT 9861 SECURITIES PLEDGED AS COLLATERAL DETAIL 9861000 COMPANY X DETAIL 9861010 COMPANY Y
SUB-ACCOUNT 9862 IMMobilized SECURITIES
DETAIL 9862000 COMPANY X
DETAIL 9862010 COMPANY Y
SUB-ACCOUNT 9863 INVESTMENTS BY INVESTMENT FUNDS DETAIL 9863000 INVESTMENT FUND X DETAIL 9863010 INVESTMENT FUND Y
CHARGES
CREDITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ACCOUNT 987 OBLIGATIONS FOR SECURITIES DEPOSITED BY INSURANCE, INDUSTRIAL, COMMERCIAL AND SERVICE COMPANIES
DESCRIPTION
Represents the set of securities delivered in custody to CEDEVAL, belonging to insurance, commercial or industrial companies not included in the previous classifications.
SUB-ACCOUNT 9870 OWN SECURITIES
DETAIL 9870000 INSURANCE COMPANIES
DETAIL 9870010 INDUSTRIAL COMPANIES
DETAIL 9870020 COMMERCIAL COMPANIES
DETAIL 9870030 SERVICE COMPANIES
SUB-ACCOUNT 9871 SECURITIES PLEDGED AS COLLATERAL DETAIL 9871000 INSURANCE COMPANIES DETAIL 9871010 INDUSTRIAL COMPANIES DETAIL 9871020 COMMERCIAL COMPANIES DETAIL 9871030 SERVICE COMPANIES
SUB-ACCOUNT 9872 IMMobilized SECURITIES
DETAIL 9872000 INSURANCE COMPANIES
DETAIL 9872010 INDUSTRIAL COMPANIES
DETAIL 9872020 COMMERCIAL COMPANIES
DETAIL 9872030 SERVICE COMPANIES
CHARGES
CREDITS
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
ACCOUNT 988 OBLIGATIONS FOR SECURITIES OF FOREIGN CORPORATE INVESTORS
DESCRIPTION
Represents the set of securities delivered in custody to CEDEVAL, belonging to foreign corporate clients. Securities delivered without administration.
Foreign corporate clients must be added with a secondary control sub-account as they arise.
SUB-ACCOUNT 9880 OWN SECURITIES
DETAIL 9880000 CLIENT X
DETAIL 9880010 CLIENT Y
SUB-ACCOUNT 9881 SECURITIES PLEDGED AS COLLATERAL DETAIL 9881000 CLIENT X DETAIL 9881010 CLIENT Y
SUB-ACCOUNT 9882 IMMobilized SECURITIES
DETAIL 9882000 CLIENT X
DETAIL 9882010 CLIENT Y
CHARGES
CREDITS
ACCOUNT 989 OBLIGATIONS FOR SECURITIES OF OTHER SECONDARY DIRECT PARTICIPANTS
DESCRIPTION
Represents the set of securities delivered in custody to CEDEVAL, belonging to foreign corporate clients. Securities delivered without administration.
Clients must be added with a secondary control sub-account as they arise.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 9890 OWN SECURITIES
DETAIL 9890000 CLIENT X
DETAIL 9890010 CLIENT Y
SUB-ACCOUNT 9891 SECURITIES PLEDGED AS COLLATERAL DETAIL 9891000 CLIENT X DETAIL 9891010 CLIENT Y
SUB-ACCOUNT 9892 IMMobilized SECURITIES
DETAIL 9892000 CLIENT X
DETAIL 9892010 CLIENT Y
CHARGES
CREDITS
ITEM 99 OBLIGATIONS FOR INSTRUMENTS AND
DOCUMENTS IN CUSTODY THAT GUARANTEE REGISTERED ISSUANCES AND OTHER OBLIGATIONS
DESCRIPTION
Represents CEDEVAL's obligation for the vault custody of the set of instruments that guarantee issuances registered with the Superintendence of the Financial System. The control of each of the entities that have granted each of the different guarantees must be registered in an 8-digit sub-account, as well as the name of the issuer of the securities that have been pledged as collateral must be detailed.
The following accounts and sub-accounts correspond to this item:
ACCOUNT 990 OBLIGATIONS FOR CUSTODY OF GUARANTEES GRANTED BY LOCAL ENTITIES
DESCRIPTION
Represents the obligation for the custody of guarantee instruments, granted by local institutions.
SUB-ACCOUNT 9900 OBLIGATIONS FOR CUSTODY OF GUARANTEES GRANTED THAT GUARANTEE DEBT INSTRUMENTS
DETAIL 9900000 GRANTED BY LOCAL BANKS
DETAIL 9900010 GRANTED BY LOCAL INSURANCE COMPANIES DETAIL 9900020 GRANTED BY OTHER LEGALLY AUTHORIZED LOCAL ENTITIES
ACCOUNT 991 OBLIGATIONS FOR CUSTODY OF GUARANTEES GRANTED BY FOREIGN ENTITIES
DESCRIPTION
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
Represents the obligation for the custody of guarantee instruments, granted by foreign institutions.
SUB-ACCOUNT 9910 OBLIGATIONS FOR GUARANTEES GRANTED THAT GUARANTEE DEBT INSTRUMENTS
DETAIL 9910000 GRANTED BY FOREIGN BANKS
DETAIL 9910010 GRANTED BY FOREIGN INSURANCE COMPANIES DETAIL 9910020 GRANTED BY OTHER LEGALLY AUTHORIZED FOREIGN ENTITIES
ACCOUNT 992 OBLIGATIONS FOR CUSTODY OF LETTERS OF CREDIT GRANTED BY LOCAL ENTITIES
DESCRIPTION
Represents the obligation for the custody of letter of credit instruments, granted by local institutions.
SUB-ACCOUNT 9920 OBLIGATIONS FOR CUSTODY OF LETTERS OF CREDIT GRANTED THAT GUARANTEE DEBT INSTRUMENTS
DETAIL 9920000 GRANTED BY LOCAL BANKS
DETAIL 9920010 GRANTED BY LOCAL INSURANCE COMPANIES DETAIL 9920020 GRANTED BY OTHER LEGALLY AUTHORIZED LOCAL ENTITIES
ACCOUNT 993 OBLIGATIONS FOR CUSTODY OF LETTERS OF CREDIT GRANTED BY FOREIGN ENTITIES
DESCRIPTION
Represents the obligation for the custody of guarantee instruments, granted by foreign institutions.
SUB-ACCOUNT 9930 OBLIGATIONS FOR LETTERS OF CREDIT GRANTED THAT GUARANTEE DEBT INSTRUMENTS
DETAIL 9930000 GRANTED BY FOREIGN BANKS
DETAIL 9930010 GRANTED BY FOREIGN INSURANCE COMPANIES DETAIL 9930020 GRANTED BY OTHER LEGALLY AUTHORIZED FOREIGN ENTITIES
ACCOUNT 994 OBLIGATIONS FOR CUSTODY OF BONDS AND OTHER DOCUMENTS GRANTED BY LOCAL ENTITIES
DESCRIPTION
Represents the obligation for the custody of bonds and other guarantee documents, granted by local institutions.
SUB-ACCOUNT 9940 OBLIGATIONS FOR CUSTODY OF BONDS AND OTHER DOCUMENTS THAT GUARANTEE DEBT INSTRUMENTS
DETAIL 9940000 GRANTED BY LOCAL BANKS
DETAIL 9940010 GRANTED BY LOCAL INSURANCE COMPANIES DETAIL 9940020 GRANTED BY OTHER LEGALLY AUTHORIZED LOCAL ENTITIES
ACCOUNT 995 OBLIGATIONS FOR CUSTODY OF BONDS AND OTHER DOCUMENTS GRANTED BY FOREIGN ENTITIES
DESCRIPTION
Represents the obligation for the custody of bonds and other guarantee documents, granted by foreign institutions.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 9950 OBLIGATIONS FOR BONDS AND OTHER DOCUMENTS THAT GUARANTEE DEBT INSTRUMENTS
DETAIL 9950000 GRANTED BY FOREIGN BANKS
DETAIL 9950010 GRANTED BY FOREIGN INSURANCE COMPANIES DETAIL 9950020 GRANTED BY OTHER LEGALLY AUTHORIZED FOREIGN ENTITIES
ACCOUNT 996 OBLIGATIONS FOR CUSTODY OF SECURITIES ISSUED BY LOCAL ENTITIES
DESCRIPTION
Represents the obligation for the custody of securities that have been pledged as collateral, granted by local issuers.
SUB-ACCOUNT 9960 OBLIGATIONS FOR CUSTODY OF SECURITIES THAT GUARANTEE DEBT INSTRUMENTS
DETAIL 9960000 ISSUED BY CENTRAL GOVERNMENT DETAIL 9960010 ISSUED BY GOVERNMENT AND MUNICIPALITIES DETAIL 9960020 ISSUED BY NON-FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 9960030 ISSUED BY FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 9960040 ISSUED BY FOREIGN PUBLIC ENTITIES DETAIL 9960050 ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 9960060 ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 9960070 ISSUED BY INDUSTRIAL COMPANIES DETAIL 9960080 ISSUED BY COMMERCIAL COMPANIES DETAIL 9960090 ISSUED BY SERVICE COMPANIES DETAIL 9960100 ISSUED BY FOREIGN PRIVATE ENTITIES
ACCOUNT 997 OBLIGATIONS FOR CUSTODY OF SECURITIES ISSUED BY FOREIGN ENTITIES
DESCRIPTION
Represents the obligation for the custody of securities that have been pledged as collateral, granted by foreign issuers.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
SUB-ACCOUNT 9970 OBLIGATIONS FOR CUSTODY OF SECURITIES THAT GUARANTEE DEBT INSTRUMENTS
DETAIL 9970000 ISSUED BY CENTRAL GOVERNMENT DETAIL 9970010 ISSUED BY GOVERNMENT AND MUNICIPALITIES DETAIL 9970020 ISSUED BY NON-FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 9970030 ISSUED BY FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 9970040 ISSUED BY FOREIGN PUBLIC ENTITIES DETAIL 9970050 ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 9970060 ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES DETAIL 9970070 ISSUED BY INDUSTRIAL COMPANIES DETAIL 9970080 ISSUED BY COMMERCIAL COMPANIES DETAIL 9970090 ISSUED BY SERVICE COMPANIES DETAIL 9970100 ISSUED BY FOREIGN PRIVATE ENTITIES
ACCOUNT 998 OBLIGATIONS FOR GUARANTEE OF REDEEMED OR MATURITY SECURITIES
DESCRIPTION
Represents the obligation of cash received from the maturity of securities that guarantee registered issuances.
SUB-ACCOUNT 9980 OBLIGATIONS FOR CASH FROM SECURITIES THAT GUARANTEE DEBT INSTRUMENTS
DETAIL 9980000 ISSUED BY CENTRAL GOVERNMENT DETAIL 9980010 ISSUED BY GOVERNMENT AND MUNICIPALITY DETAIL 9980020 ISSUED BY NON-FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 9980030 ISSUED BY FINANCIAL PUBLIC AUTONOMOUS ENTITIES DETAIL 9980040 ISSUED BY FOREIGN PUBLIC ENTITIES DETAIL 9980050 ISSUED BY BANKS AND OTHER FINANCIAL INSTITUTIONS DETAIL 9980060 ISSUED BY INSURANCE AND SOCIAL SECURITY COMPANIES
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
DETAIL 9980070 ISSUED BY INDUSTRIAL COMPANIES DETAIL 9980080 ISSUED BY COMMERCIAL COMPANIES DETAIL 9980090 ISSUED BY SERVICE COMPANIES DETAIL 9980100 ISSUED BY PRIVATE COMPANIES FROM ABROAD
CHARGES
− For the maturity of the securities issuance.
− For the maturity of participants' obligations.
− For the withdrawal of instruments and documents held in custody at the CEDEVAL Vault.
CREDITS
− For the traditional deposit of instruments and documents that guarantee issuances. − For the cash amount received from the maturity or early redemption of securities held as collateral, which shall be recorded at the maximum coverage nominal value.
ACCOUNT 999 OBLIGATIONS FOR DOCUMENTS
RELATED TO SECURITIZATION PROCESSES
DESCRIPTION
This account will reflect the nominal value of obligations for the custody of documents related to securitization processes.
SUB-ACCOUNT 9990 OBLIGATIONS FOR CUSTODY OF SECURITIZATION CONTRACTS DETAIL 9990000 SECURITIZER X DETAIL 9990010 SECURITIZER Y
SUB-ACCOUNT 9991 OBLIGATIONS FOR CUSTODY OF DOCUMENTS OF ASSIGNMENT OF BENEFITS AND/OR RIGHTS DETAIL 9991000 SECURITIZER X DETAIL 9991010 SECURITIZER Y
SUB-ACCOUNT 9992 OBLIGATIONS FOR CUSTODY OF OTHER DOCUMENTS RELATED TO SECURITIZATION PROCESSES DETAIL 9992000 SECURITIZER X DETAIL 9992010 SECURITIZER Y
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CHAPTER V
FINANCIAL STATEMENT MODELS
FORMAT "A"
COMPARATIVE BALANCE SHEET
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES
COMPARATIVE BALANCE SHEET
AS OF XX OF XXXXXXXXX OF 2XX1 - 2XX0
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
2XX1 2XX0
1 ASSETS
11 CURRENT ASSETS US$ US$
110 CASH AND CASH EQUIVALENTS US$ US$
111 BANKS AND OTHER FINANCIAL INSTITUTIONS US$ US$ 112 RESTRICTED AVAILABLE US$ US$ 113 FINANCIAL INVESTMENTS US$ US$ 114 ACCOUNTS AND DOCUMENTS RECEIVABLE FROM CLIENTS US$ US$ 115 RELATED ACCOUNTS AND DOCUMENTS RECEIVABLE US$ US$ 116 EARNINGS RECEIVABLE US$ US$ 117 TAXES US$ US$ 118 PREPAID EXPENSES US$ US$ 12 NON-CURRENT ASSETS US$ US$ 120 REAL ESTATE US$ US$ 121 FURNITURE US$ US$ 122 IMPROVEMENTS ON PROPERTY, PLANT AND EQUIPMENT US$ US$ 123 LONG-TERM FINANCIAL INVESTMENTS US$ US$ 124 LONG-TERM ACCOUNTS AND DOCUMENTS RECEIVABLE FROM CLIENTS US$ US$ 125 LONG-TERM RELATED ACCOUNTS AND DOCUMENTS RECEIVABLE US$ US$ 126 INTANGIBLE ASSETS US$ US$ 127 CONSTRUCTION IN PROGRESS 128 LONG-TERM ASSETS HELD FOR SALE US$ US$ TOTAL ASSETS US$ US$ 2 LIABILITIES 21 CURRENT LIABILITIES US$ US$ 210 LOANS AND OVERDRAFTS US$ US$ 211 CURRENT PORTION OF LONG-TERM LIABILITIES US$ US$ 212 OBLIGATIONS FOR CUSTODY AND ADMINISTRATION SERVICES US$ US$ 213 ACCOUNTS PAYABLE US$ US$ 214 RELATED ACCOUNTS PAYABLE US$ US$ 215 TAXES PAYABLE US$ US$ 216 DIVIDENDS PAYABLE US$ US$ 217 NEGOTIABLE FINANCIAL LIABILITIES US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES
COMPARATIVE BALANCE SHEET
AS OF XX OF XXXXXXXXX OF 2XX1 - 2XX0
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
218 OTHER FINANCIAL LIABILITIES AT FAIR VALUE WITH EFFECT ON RESULTS US$ US$ 219 HEDGING FINANCIAL DERIVATIVE INSTRUMENTS US$ US$ 22 NON-CURRENT LIABILITIES US$ US$ 220 LONG-TERM BANK LOANS US$ US$ 221 OTHER LONG-TERM LOANS US$ US$ 222 LONG-TERM OBLIGATIONS WITH RELATED COMPANIES US$ US$ 223 DEFERRED INCOME TAX US$ US$ 224 DEFERRED REVENUE US$ US$ 225 FINANCIAL LEASE OBLIGATIONS US$ US$ 226 ESTIMATE FOR LABOR OBLIGATIONS 227 NON-CONTROLLING INTEREST US$ US$ TOTAL LIABILITIES US$ US$ 3 EQUITY 31 CAPITAL US$ US$ 310 SHARE CAPITAL US$ US$ 311 ADDITIONAL CAPITAL US$ US$ 32 CAPITAL RESERVES US$ US$ 320 CAPITAL RESERVES US$ US$ 321 OTHER MANDATORY RESERVES US$ US$ 322 VOLUNTARY RESERVES US$ US$ 33 REVALUATIONS US$ US$ 330 REVALUATIONS OF REAL ESTATE US$ US$ 331 REVALUATIONS OF FURNITURE US$ US$ 332 REVALUATIONS OF INVESTMENTS US$ US$ 333 REVALUATIONS OF LONG-TERM ASSETS HELD FOR SALE US$ US$ 34 RESULTS US$ US$ 340 ACCUMULATED RESULTS FROM PREVIOUS YEARS US$ US$ 341 RESULTS OF THE CURRENT YEAR US$ US$ 35 RESTRICTED EQUITY US$ US$ 350 RESTRICTED EQUITY 36 SHARE-BASED PAYMENT OPTIONS US$ US$ 360 SHARE-BASED PAYMENT OPTIONS US$ US$ TOTAL LIABILITIES PLUS EQUITY US$ US$ 6 CONTINGENT COMMITMENTS AND DEBTOR CONTROL ACCOUNTS 61 CONTINGENT COMMITMENT ACCOUNTS - DEBTORS US$ US$ 610 GUARANTEES, BONDS, AND SURETIES ISSUED US$ US$ 611 LITIGATION AND LAWSUITS US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES
COMPARATIVE BALANCE SHEET
AS OF XX OF XXXXXXXXX OF 2XX1 - 2XX0
(EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
612 OWN REPURCHASE OPERATIONS US$ US$
613 EXCESS CASH RECEIVED IN THE PROVISION OF SERVICES US$ US$ 62 CONTROL ACCOUNTS US$ US$ 620 OBLIGATIONS FOR SECURITIES DELIVERED IN SUB-CUSTODY. US$ US$ 622 CONTROL OF DEMATERIALIZED SHARES US$ US$ 623 SECURITIES AND ASSETS OWNED AND GIVEN AS COLLATERAL US$ US$ 624 UNUTILIZED CREDITS OBTAINED US$ US$ 625 GUARANTEES RECEIVED US$ US$ 625 CONTROL ACCOUNTS FOR DEPRECIATED OR DOUBTFUL RECOVERY ASSETS US$ US$ TOTAL DEBTOR ACCOUNTS 7 CONTINGENT COMMITMENTS AND CREDITOR CONTROL ACCOUNTS 71 CONTINGENT AND COMMITMENT ACCOUNTS US$ US$ 710 LIABILITY FOR GUARANTEES, BONDS, AND SURETIES ISSUED US$ US$ 711 LIABILITY FOR LITIGATION AND LAWSUITS US$ US$ 712 OBLIGATIONS AND RIGHTS FROM OWN REPURCHASE OPERATIONS. US$ US$ 713 OBLIGATIONS FOR EXCESS CASH RECEIVED IN THE PROVISION OF SERVICES US$ US$ 72 CREDITOR CONTROL ACCOUNTS US$ US$ 720 SUB-CUSTODY OF SECURITIES US$ US$ 721 CONTROL OF DEMATERIALIZED SHARES IN OWNERSHIP ACCOUNT 722 CONTRA-ACCOUNT FOR SECURITIES AND ASSETS OWNED AND GIVEN AS COLLATERAL US$ US$ 723 CONTRA-ACCOUNT FOR UNUTILIZED CREDITS OBTAINED US$ US$ 724 LIABILITY FOR GUARANTEES RECEIVED US$ US$ 725 CONTRA-ACCOUNT FOR VARIOUS CONTROL ACCOUNTS US$ US$ TOTAL CREDITOR ACCOUNTS US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
FORMAT "B"
COMPARATIVE INCOME STATEMENT
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES
COMPARATIVE INCOME STATEMENT
PERIOD FROM XX OF XXXXXX TO XXXXX OF XXXXXXXXX OF 2XX1 - 2XX0 (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
2XX1 2XX0
5 REVENUE
51 OPERATING REVENUE US$ US$
510 REVENUE FROM CLEARING AND SETTLEMENT SERVICES US$ US$ 511 REVENUE FROM DEPOSIT, CUSTODY, AND ADMINISTRATION SERVICES TO NON-ISSUERS US$ US$ 512 REVENUE FROM DEPOSIT, CUSTODY, AND ADMINISTRATION SERVICES TO ISSUERS US$ US$ 513 REVENUE FROM CUSTODY SERVICES FOR INSTRUMENTS AND DOCUMENTS US$ US$ 514 REVENUE FROM ADMINISTRATION AND DEMATERIALIZATION SERVICES FOR SHARES US$ US$ 515 OTHER REVENUE US$ US$ 4 EXPENSES 41 OPERATING EXPENSES US$ US$ 410 OPERATING EXPENSES FOR CUSTODY AND DEPOSIT SERVICES US$ US$ 411 GENERAL ADMINISTRATIVE AND PERSONNEL EXPENSES FOR DEPOSIT AND CUSTODY OF SECURITIES SERVICES US$ US$ 412 EXPENSES FOR DEPRECIATION, AMORTIZATION, AND IMPAIRMENT FROM CURRENT OPERATIONS US$ US$ 413 DEVALUATION OF LONG-TERM ASSETS HELD FOR SALE US$ US$ OPERATING RESULTS US$ US$ 52 FINANCIAL INCOME US$ US$ 520 FOREIGN CURRENCY PURCHASE AND SALE OPERATIONS US$ US$ 521 REVENUE FROM FINANCIAL INVESTMENTS US$ US$ 522 REVENUE FROM ACCOUNTS AND DOCUMENTS RECEIVABLE US$ US$ 523 RECOVERY OF FINANCIAL ASSETS US$ US$ 524 OTHER FINANCIAL INCOME US$ US$ RESULTS BEFORE FINANCIAL EXPENSES US$ US$ 42 FINANCIAL EXPENSES US$ US$ 420 OPERATING EXPENSES FROM FOREIGN CURRENCY CHANGE US$ US$ 421 OPERATING EXPENSES FROM OWN INVESTMENTS US$ US$ 422 EXPENSES FOR OBLIGATIONS WITH FINANCIAL INSTITUTIONS US$ US$ 423 EXPENSES FOR ACCOUNTS AND DOCUMENTS PAYABLE US$ US$ 424 EXPENSES FOR ASSETS RECEIVED UNDER FINANCIAL LEASE US$ US$ 425 OTHER FINANCIAL EXPENSES US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES
COMPARATIVE INCOME STATEMENT
PERIOD FROM XX OF XXXXXX TO XXXXX OF XXXXXXXXX OF 2XX1 - 2XX0 (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
2XX1 2XX0
426 PROVISIONS FOR UNCOLLECTIBLES AND DEVALUATION OF INVESTMENTS US$ US$ 427 LOSSES ON SALE OF ASSETS US$ US$ RESULTS BEFORE RESERVES AND TAXES US$ US$ 320 CAPITAL RESERVES US$ US$ 3200 LEGAL RESERVE US$ US$ ORDINARY RESULTS AFTER RESERVES AND BEFORE TAXES US$ US$ 44 INCOME TAX US$ US$ 440 INCOME TAX US$ US$ RESULTS AFTER TAXES US$ US$ 53 EXTRAORDINARY INCOME US$ US$ 530 EXTRAORDINARY INCOME US$ US$ 43 EXTRAORDINARY EXPENSES US$ US$ 430 EXTRAORDINARY EXPENSES US$ US$ RESULTS OF THE CURRENT YEAR US$ US$ RETAINED EARNINGS (LOSS) AT THE BEGINNING OF THE YEAR US$ US$ 320 CAPITAL RESERVES US$ US$ 321 OTHER MANDATORY RESERVES US$ US$ 322 VOLUNTARY RESERVES US$ US$ 340 ACCUMULATED RESULTS FROM PREVIOUS YEARS US$ US$ LESS DECLARED DIVIDENDS US$ US$ TOTAL RETAINED EARNINGS AT THE END OF THE YEAR US$ US$ EARNINGS PER SHARE EARNINGS OF THE YEAR AND BEFORE TAXES US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES
COMPARATIVE INCOME STATEMENT
PERIOD FROM XX OF XXXXXX TO XXXXX OF XXXXXXXXX OF 2XX1 - 2XX0 (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
2XX1 2XX0
EARNINGS OF THE YEAR AND BEFORE EXTRAORDINARY ITEMS US$ US$ EARNINGS AFTER EXTRAORDINARY ITEMS US$ US$ NO. OF COMMON SHARES OUTSTANDING XXX XXX NOMINAL VALUE PER SHARE US$ US$
FORMAT "C"
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES RELATED AS OF 31 OF XX OF 2XX1 - 2XX0 (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
CODE 2XX1 2XX0
8 DEPOSIT AND CUSTODY ACCOUNTS FOR SECURITIES AND OTHER RELATED INSTRUMENTS 81 FINANCIAL SETTLEMENT AND STOCK MARKET OPERATIONS ACCOUNTS . 810 CASH US$ US$ 811 OPERATIONAL ACCOUNTS IN BANKS AND OTHER FINANCIAL INSTITUTIONS US$ US$ 812 ACCOUNTS RECEIVABLE FROM STOCK MARKET OPERATIONS AND CUSTODY OF SECURITIES US$ US$ 813 SECURITIES COVERING PURCHASE REPURCHASES RECEIVED IN CUSTODY US$ US$ TOTAL ACCOUNTS ASSOCIATED WITH STOCK MARKET OPERATIONS 82 ACCOUNTS RECEIVABLE FOR SECURITIES DEPOSITED FOR ADMINISTRATION IN CENTRAL DEPOSITORY 820 MATURITY SECURITIES IN CUSTODY SUBJECT TO COLLECTION US$ US$ 822 ACCOUNTS RECEIVABLE FOR ECONOMIC TYPE RIGHTS US$ US$ 823 EXERCISE OF SOCIAL RIGHTS US$ US$ 83 ACCOUNTS RECEIVABLE FROM SECURITIES OPERATIONS 830 SECURITIES TO BE RECEIVED AND ACCOUNTS FOR SECURITIES LENDING US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES RELATED AS OF 31 OF XX OF 2XX1 - 2XX0 (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
CODE 2XX1 2XX0
TOTAL ACCOUNTS RECEIVABLE FOR SERVICES OF SECURITIES ADMINISTRATION TO CLIENTS. US$ US$ 84 SECURITIES IN TRADITIONAL DEPOSIT AND ADMINISTRATION 840 PHYSICAL PUBLIC SECURITIES US$ US$ 841 PHYSICAL PRIVATE SECURITIES US$ US$ 85 MACRO-TITLES IN DEPOSIT AND ADMINISTRATION 850 PUBLIC MACRO-TITLES. US$ US$ 851 PRIVATE MACRO-TITLES. US$ US$ 86 DEMATERIALIZED SECURITIES IN DEPOSIT AND ADMINISTRATION. 860 DEMATERIALIZED PUBLIC SECURITIES US$ US$ 861 DEMATERIALIZED PRIVATE SECURITIES. US$ US$ 87 SECURITIES IN DEPOSIT AND ADMINISTRATION IN EXTERNAL CUSTODY CENTERS 870 PUBLIC SECURITIES CUSTODIED ABROAD. US$ US$ 871 PRIVATE SECURITIES CUSTODIED ABROAD. US$ US$ 88 SECURITIES IN DEPOSIT WITHOUT ADMINISTRATION 880 PUBLIC SECURITIES CUSTODIED WITHOUT ADMINISTRATION. US$ US$ 881 PRIVATE SECURITIES CUSTODIED WITHOUT ADMINISTRATION. US$ US$ 89 INSTRUMENTS AND DOCUMENTS IN CUSTODY THAT GUARANTEE REGISTERED ISSUANCES AND OTHER OBLIGATIONS 890 SURETIES ISSUED BY LOCAL ENTITIES US$ US$ 891 SURETIES ISSUED BY FOREIGN ENTITIES US$ US$ 892 LETTERS OF CREDIT ISSUED BY LOCAL ENTITIES US$ US$ 893 LETTERS OF CREDIT ISSUED BY FOREIGN ENTITIES US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES RELATED AS OF 31 OF XX OF 2XX1 - 2XX0 (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
CODE 2XX1 2XX0
894 BONDS AND OTHER DOCUMENTS ISSUED BY
LOCAL ENTITIES
US$ US$
895 BONDS AND OTHER DOCUMENTS ISSUED BY
FOREIGN ENTITIES
US$ US$
896 SECURITIES ISSUED BY LOCAL ENTITIES
US$ US$
897 SECURITIES ISSUED BY FOREIGN ENTITIES
US$ US$
898 CASH GUARANTEES
US$ US$
899 DOCUMENTS RELATED TO SECURITIZATION PROCESSES US$ US$
TOTAL SECURITIES IN DEPOSIT AND CUSTODY US$ US$ 9 OBLIGATIONS FOR DEPOSIT, CUSTODY OF SECURITIES AND OTHER RELATED INSTRUMENTS 91 OBLIGATIONS FOR FINANCIAL SETTLEMENT AND STOCK MARKET OPERATIONS . 910 OBLIGATIONS TO SETTLE. US$ US$ 911 ACCOUNTS PAYABLE FROM STOCK MARKET OPERATIONS AND CUSTODY OF SECURITIES. US$ US$ 912 SECURITIES TO BE DELIVERED FROM SALES REPURCHASES RECEIVED IN CUSTODY US$ US$ TOTAL CREDITOR ACCOUNTS ASSOCIATED WITH STOCK MARKET OPERATION US$ US$ 92 OBLIGATIONS WITH CLIENTS FOR EXERCISE OF RIGHTS 920 OBLIGATIONS FOR THE COLLECTION OF MATURITY SECURITIES. US$ US$ 921 OBLIGATIONS FOR EXERCISE OF ECONOMIC TYPE RIGHTS. US$ US$ 922 OBLIGATIONS FOR EXERCISE OF SOCIAL RIGHTS US$ US$ 93 OBLIGATIONS TO PAY FOR SECURITIES OPERATIONS 930 SECURITIES TO BE DELIVERED FOR SECURITIES LENDING US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES RELATED AS OF 31 OF XX OF 2XX1 - 2XX0 (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
CODE 2XX1 2XX0
TOTAL ACCOUNTS PAYABLE FOR SERVICES OF
SECURITIES ADMINISTRATION TO CLIENTS. US$
US$
94 OBLIGATIONS FOR SECURITIES DEPOSITED FOR ADMINISTRATION BY STOCK BROKERAGE FIRMS. 940 OBLIGATIONS FOR SECURITIES DEPOSITED FOR OWN ACCOUNT OF BROKERAGE FIRMS. US$ US$ 941 OBLIGATIONS FOR SECURITIES DEPOSITED FOR PORTFOLIO MANAGEMENT ACCOUNTS. US$ US$ 942 OBLIGATIONS FOR SECURITIES DEPOSITED FOR THIRD PARTIES ON BEHALF OF BROKERAGE FIRMS. US$ US$ 95 OBLIGATIONS FOR SECURITIES DEPOSITED IN PRIMARY MARKET FOR TRADING 950 OBLIGATIONS FOR SECURITIES DEPOSITED IN PRIMARY MARKET FOR TRADING US$ US$ 96 OBLIGATIONS FOR SECURITIES DEPOSITED FOR ADMINISTRATION BY DIRECT SECONDARY PARTICIPANTS. 960 OBLIGATIONS FOR SECURITIES DEPOSITED FOR OWN ACCOUNT OF NON-FINANCIAL PUBLIC ENTITIES. US$ US$ 961 OBLIGATIONS FOR SECURITIES DEPOSITED FOR FINANCIAL AUTONOMOUS ENTITIES. US$ US$ 962 OBLIGATIONS FOR SECURITIES DEPOSITED FOR BANKS AND OTHER INSTITUTIONS US$ US$ 963 OBLIGATIONS FOR SECURITIES DEPOSITED FOR STOCK EXCHANGES. US$ US$ 954 OBLIGATIONS FOR SECURITIES DEPOSITED FOR LOCAL AND EXTERNAL CENTERS. US$ US$ 965 OBLIGATIONS FOR SECURITIES DEPOSITED FOR PENSION AND SOCIAL SECURITY FUND MANAGERS US$ US$ 966 OBLIGATIONS FOR SECURITIES DEPOSITED FOR INVESTMENT FUND MANAGERS. US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES RELATED AS OF 31 OF XX OF 2XX1 - 2XX0 (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
CODE 2XX1 2XX0
967 OBLIGATIONS FOR SECURITIES DEPOSITED FOR INSURANCE, INDUSTRY, COMMERCE AND SERVICE COMPANIES. US$ US$ 968 OBLIGATIONS FOR CORPORATE FOREIGN INVESTOR SECURITIES. US$ US$ 969 OBLIGATIONS FOR SECURITIES FROM OTHER DIRECT SECONDARY PARTICIPANTS. US$ US$ 97 OBLIGATIONS FOR SECURITIES DEPOSITED IN CUSTODY WITHOUT ADMINISTRATION BY STOCK BROKERAGE FIRMS. 970 OBLIGATIONS FOR SECURITIES DEPOSITED FOR OWN ACCOUNT OF BROKERAGE FIRMS. US$ US$ 971 OBLIGATIONS FOR SECURITIES DEPOSITED FOR PORTFOLIO MANAGEMENT ACCOUNTS. US$ US$ 972 OBLIGATIONS FOR SECURITIES DEPOSITED FOR THIRD PARTIES ON BEHALF OF BROKERAGE FIRMS. US$ US$ 98 OBLIGATIONS FOR SECURITIES DEPOSITED IN CUSTODY WITHOUT ADMINISTRATION BY PARTICIPANTS DIRECT SECONDARY. 980 OBLIGATIONS FOR SECURITIES DEPOSITED FOR OWN ACCOUNT OF NON-FINANCIAL PUBLIC ENTITIES. US$ US$ 981 OBLIGATIONS FOR SECURITIES DEPOSITED FOR FINANCIAL AUTONOMOUS ENTITIES. US$ US$ 982 OBLIGATIONS FOR SECURITIES DEPOSITED FOR BANKS AND OTHER FINANCIAL INSTITUTIONS. US$ US$ 983 OBLIGATIONS FOR SECURITIES DEPOSITED FOR STOCK EXCHANGES. US$ US$ 984 OBLIGATIONS FOR SECURITIES DEPOSITED FOR LOCAL AND EXTERNAL CENTERS. US$ US$ 985 OBLIGATIONS FOR SECURITIES DEPOSITED FOR PENSION AND SOCIAL SECURITY FUND MANAGERS US$ US$ 986 OBLIGATIONS FOR SECURITIES DEPOSITED FOR INVESTMENT FUNDS. US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES RELATED AS OF 31 OF XX OF 2XX1 - 2XX0 (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
CODE 2XX1 2XX0
987 OBLIGATIONS FOR SECURITIES DEPOSITED FOR INSURANCE, INDUSTRY, COMMERCE AND SERVICE COMPANIES. US$ US$ 988 OBLIGATIONS FOR CORPORATE FOREIGN INVESTOR SECURITIES. US$ US$ 989 OBLIGATIONS FOR SECURITIES FROM OTHER DIRECT SECONDARY PARTICIPANTS. US$ US$ 99 OBLIGATIONS FOR INSTRUMENTS AND DOCUMENTS IN CUSTODY THAT GUARANTEE REGISTERED ISSUANCES AND OTHER OBLIGATIONS 990 OBLIGATIONS FOR CUSTODY OF SURETIES ISSUED BY LOCAL ENTITIES US$ US$ 991 OBLIGATIONS FOR CUSTODY OF SURETIES ISSUED BY FOREIGN ENTITIES US$ US$ 992 OBLIGATIONS FOR CUSTODY OF LETTERS OF CREDIT ISSUED BY LOCAL ENTITIES US$ US$ 993 OBLIGATIONS FOR CUSTODY OF LETTERS OF CREDIT ISSUED BY FOREIGN ENTITIES US$ US$ 994 OBLIGATIONS FOR CUSTODY OF BONDS AND OTHER DOCUMENTS ISSUED BY LOCAL ENTITIES US$ US$ 995 OBLIGATIONS FOR CUSTODY OF BONDS AND OTHER DOCUMENTS ISSUED BY FOREIGN ENTITIES US$ US$ 996 OBLIGATIONS FOR CUSTODY OF SECURITIES ISSUED BY LOCAL ENTITIES US$ US$ 997 OBLIGATIONS FOR CUSTODY OF SECURITIES ISSUED BY FOREIGN ENTITIES US$ US$ 998 OBLIGATIONS FOR GUARANTEE OF REDEEMED OR MATURED SECURITIES US$ US$ 999 OBLIGATIONS FOR DOCUMENTS RELATED TO SECURITIZATION PROCESSES US$ US$ TOTAL OBLIGATIONS FOR SECURITIES IN DEPOSIT AND CUSTODY. US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR COMPANIES SPECIALIZED IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
FORMAT "D"
STATEMENT OF CHANGES IN EQUITY
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES STATEMENT OF CHANGES IN EQUITY FOR THE PERIODS ... (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS)
Capital Capital Reserves Revaluations Result Total Additional Accumulated Balances at ... US$ US$ US$ US$ US$ US$
Increase/decrease in capital US$ (US$) US$ Capitalization US$ (US$) (US$) (US$) (US$) US$ Revaluation US$ US$ Declared dividends (US$) (US$) Result of the period. US$ US$ Retained earnings US$ US$ Transfer of earnings to the legal reserve US$ (US$) US$ Change in the value of the investments US$ US$ Others (specify) US$ Balances at ... US$ US$ US$ US$ US$ US$
Increase/decrease in capital US$ (US$) US$ US$ Capitalization. US$ (US$) (US$) (US$) (US$) US$ Revaluation. US$ Declared dividends (US$) (US$) Result of the period US$ US$ Retained earnings US$ US$ Transfer of earnings to the legal reserve US$ (US$) US$ Change in the value of the investments US$ US$ Others (specify) Balances at ... US$ US$ US$ US$ US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED SOCIETIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
FORMAT “E”
STATEMENT OF CASH FLOWS
NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES STATEMENT OF CASH FLOWS FOR THE PERIODS … (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) 2XX1 2XX0
CASH FLOW FROM OPERATING ACTIVITIES
Inflows from own investment operations. US$ US$ Inflows from services. US$ US$ Inflows from interest and dividends. US$ US$ Other inflows related to operations. 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 operations. US$ US$ INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS FROM OPERATING ACTIVITIES.
CASH FLOW FROM INVESTING ACTIVITIES
Inflow from sale of Financial Investments US$ US$ Inflow from dividends received. US$ US$ Inflow from sale of real estate and equipment. US$ US$ Other inflows related to investment US$ US$ LESS:
Payments for purchase of Financial Investments US$ US$ Payments for purchase of real estate and equipment. US$ US$ Other expenditures related to investment. US$ US$ INCREASE (DECREASE) IN 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 loans obtained. US$ US$
Payment of dividends and other distributions. US$ US$ Other cash payments related to financing activity. US$ US$
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED SOCIETIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv NAME OF THE CENTRAL DEPOSITORY AND CUSTODY OF SECURITIES STATEMENT OF CASH FLOWS FOR THE PERIODS … (EXPRESSED IN THOUSANDS OF UNITED STATES DOLLARS) 2XX1 2XX0 INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS FROM FINANCING ACTIVITIES.
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS.
BALANCE OF CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE FISCAL YEAR
BALANCE OF CASH AND CASH EQUIVALENTS AT THE END OF THE FISCAL YEAR
RECONCILIATION OF NET INCOME WITH CASH AND CASH EQUIVALENTS FROM OPERATING ACTIVITIES FISCAL YEAR RESULT PROFIT (LOSS). PLUS:
Adjustment to the fiscal year result: US$ US$ Provisions for uncollectibility and depreciation of period investments. US$ US$ Depreciation and amortization of the period. US$ US$ Various provisions of the period. US$ US$ Losses on sale of real estate and equipment. US$ US$ Others. US$ US$ LESS:
Profit on sale of real estate and equipment. US$ US$ CHARGES AND CREDITS FOR NET CHANGES IN ASSETS AND LIABILITIES: US$ US$ Accounts and documents receivable. US$ US$ Accounts and documents payable. US$ US$ Expenses paid in advance. US$ US$ Other assets. US$ US$ Taxes and contributions payable. US$ US$ Suppliers. US$ US$ INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS FROM OPERATING ACTIVITIES. The nomenclature of the elements of this financial statement may vary by adapting it to the operations carried out by the Central Depository and Custody of Securities.
CNBCR - 03 /2026
NCF - 16
ACCOUNTING MANUAL FOR SPECIALIZED SOCIETIES IN THE DEPOSIT AND CUSTODY OF SECURITIES Approval: 19/03 /2026 Validity: 06 /04 /2026 Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv
CHAPTER VI
OTHER PROVISIONS AND VALIDITY
A. SANCTIONS
Non-compliance with the provisions contained in this Accounting Manual shall be sanctioned in accordance with what is established in the Law on Supervision and Regulation of the Financial System.
B. REPEAL
This Accounting Manual repeals the “Catalog and Accounting Manual for Specialized Societies in the Deposit and Custody of Securities - MC Depositarias v1 (RCTG - 23/2010), approved by the Board of Directors of the Securities Superintendence in Session No. CD - 18/2010 of September 28, 2010, whose Organic Law was repealed by Legislative Decree No. 592 containing the Law on Supervision and Regulation of the Financial System, published in Official Gazette No. 23, Volume 390, of February 2, 2011.
C. UNFORESEEN ASPECTS
Unforeseen aspects regarding regulation in this Accounting Manual shall be resolved by the Central Bank through its Standards Committee.
D. VALIDITY
This Accounting Manual shall enter into force as of April 6, two thousand twenty-six.
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Source: Banco Central de Reserva de El Salvador — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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