2026-03-23

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List of International Financial Entities with Investment Grade Status for the Year 2026

The document provides a list of international financial entities designated with investment grade status for the year 2026, applicable for the implementation of Article 87, numeral 1) of Law No. 822, the Tax Coordination Law. The list includes specific banks and financial institutions such as Banco Agromercantil de Guatemala, S.A., the Central American Bank for Economic Integration (BCIE), and JPMorgan Chase Bank, N.A., among others. This designation is established in accordance with Resolution No. CD-SIBOIF-1102-1-MAR19-2019.

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Page 1 of 1 LIST OF INTERNATIONAL FINANCIAL ENTITIES WITH INVESTMENT GRADE STATUS CORRESPONDING TO THE YEAR 2026

For the purposes of applying Article 87, numeral 1) of Law No. 822, Tax Coordination Law, published in Official Gazette No. 241, on December 17, 2012, and its reforms and additions; below is the list of international financial entities with investment grade rating, as established in Resolution No. CD-SIBOIF-1102-1-MAR19-2019:

LIST OF INTERNATIONAL FINANCIAL ENTITIES WITH INVESTMENT GRADE STATUS CORRESPONDING TO THE YEAR 2026

Banco Agromercantil de Guatemala, S.A. Central American Bank for Economic Integration (BCIE) Latin American Financial Corporation (Bladex) Bradesco Bank Bank Im Bistum Essen Eg CaixaBank, S.A. Citibank, N.A. (New York) Commerzbank Inter-American Investment Corporation (IDB Invest) Eximbank Taiwan JPMorgan Chase Bank, N.A. International Finance Corporation (IFC) Pershing Square Holding, Ltd St. Georges Bank & Company Inc. (Panama) Official Credit Institute (Ico) U.S. International Development Finance Corporation (DFC)