Technical Standards for Information Requirements for the Preparation of Resolution Plans

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
NRSF-05
TECHNICAL STANDARDS FOR THE INFORMATION REQUIREMENT FOR THE PREPARATION OF RESOLUTION PLANS Approval: 03/19/2026 Validity: 04/06/2026

THE COMMITTEE OF STANDARDS OF THE CENTRAL RESERVE BANK OF EL SALVADOR,

CONSIDERING:
I. That Article 13, first paragraph, of the Law for the Stability of the Financial System and Deposit Guarantee, establishes that, on a preventive basis, the Superintendency will prepare a Resolution Plan for the subjects of this Law, or at least for each of the entities of systemic importance, taking into consideration different scenarios, among them, that the possible impact on the normal development of their activities may be of a collective nature, that it occurs during a moment of general financial instability, or due to factors that could affect the financial system.

II. That Article 13, fourth paragraph, of the Law for the Stability of the Financial System and Deposit Guarantee, establishes that the Central Bank, through the Committee of Standards, taking into account international standards, will issue the pertinent technical standards regarding the minimum information requirements that entities must submit to the Superintendency for the preparation of Resolution Plans.

III. That Article 35, letter d), of the Law for the Supervision and Regulation of the Financial System, establishes that the members of the financial system must adopt and update policies and mechanisms for risk management, including among other actions, identifying, evaluating, mitigating, and disclosing them in accordance with international best practices. In these policies, measures to be adopted to prevent possible non-compliance with regulatory requirements and those to be adopted in the event of having incurred them must be included, defining in both situations the parameters that will guide the action and the responsible parties for implementing them.

IV. That Article 99, third paragraph, letter a), of the Law for the Supervision and Regulation of the Financial System, establishes that it is the responsibility of the Committee of Standards to issue resolutions on the approval of technical standards, instructions, and provisions that the laws regulating the supervised entities establish must be issued to facilitate their application, especially those related to solvency requirements, liquidity, provisions, reserves, classification of risky assets, criteria for establishing the need for consolidation, good corporate governance practices, transparency of information, and on any other aspect inherent to risk management by the supervised entities.

THEREFORE,

by virtue of the regulatory powers conferred upon it by Article 99 of the Law for the Supervision and Regulation of the Financial System,

AGREES to issue the following:

TECHNICAL STANDARDS FOR THE INFORMATION REQUIREMENT FOR THE PREPARATION OF RESOLUTION PLANS

CHAPTER I
OBJECT, SUBJECTS, AND TERMS

Object
Art. 1.- These Standards aim to establish the minimum information requirements that entities must submit to the Superintendency of the Financial System for the preparation of resolution plans, which may be used in the event that the subjects obligated to these Standards are in any of the conditions or circumstances established in Article 29, letters a) or b), of the Law for the Stability of the Financial System and Deposit Guarantee.

Subjects
Art. 2.- The subjects obligated to comply with the provisions established in these Standards are:
a) Banks and branches of foreign banks regulated by the Banks Law; and b) Savings and Credit Societies established according to the Law regulating Savings and Credit Societies; and c) Other banks, regulated according to current Laws.

The application of these Standards is exempted for the Agricultural Development Bank, the Development Bank of the Republic of El Salvador (BANDESAL), and Investment Banks, as provided in their special Law.

Terms
Art. 3.- For the purposes of these Standards, the terms indicated below have the following meaning:
a) Shareholder: Owners of the shares or contributions of the subjects obligated to the application of these Standards. b) Central Bank: Central Reserve Bank of El Salvador; c) Entity: Subject obligated to comply with the provisions established in these Standards; d) Essential or critical functions: Those activities, services, or operations whose sudden cessation could cause interruptions in the real economy, financial contagion, or systemic instability. e) Cross-guarantee: Agreement where related entities or belonging to the same conglomerate mutually guarantee their financial obligations, or where a single asset backs multiple loans; f) IGD: Deposit Guarantee Institute; g) Board of Directors: Collegiate body or equivalent body in charge of the administration of the entity, with supervision, direction, and control functions; in the case of Cooperative Associations, it will be the Board of Administration or as defined in its Creation Law; h) Law: Law for the Stability of the Financial System and Deposit Guarantee; i) Business line: A specialization of the business that groups processes aimed at generating products and services to serve a target market segment; j) NIT: Tax Identification Number; k) Resolution plan: Document containing the actions for each of the entities, taking into consideration different scenarios, among them, that the possible impact on the normal development of their activities may be of a collective nature, that it occurs during a moment of general financial instability, or due to factors that could affect the financial system. This Plan will contain the resolution actions that the Superintendency of the Financial System may apply in the event that the entity is in any of the conditions or circumstances established in Article 29, letters a) or b), of the Law; l) Resolution: Process by which the necessary measures are executed so that an entity can exit the financial system in an orderly manner or, if applicable, facilitate the continuity of its essential functions, thereby minimizing the impact on financial stability and economic order, prioritizing the public interest, in accordance with the objectives, principles, and other applicable provisions under the Law; and m) Superintendency: Superintendency of the Financial System.

CHAPTER II
ON RESOLUTION PLANS

Object of the resolution plan
Art. 4.- The resolution plan aims to guide the action of the Superintendency to protect public deposits by seeking to maintain the continuity of essential financial services and thus guarantee the stability of the financial system.

The resolution plan will contain the resolution actions that the Superintendency may apply in the event that the entity incurs in any of the situations foreseen in Article 29 of the Law.

Preparation of the resolution plan
Art. 5.- The Superintendency will prepare the resolution plans for the entities, for which it will rely on the information required from the entities in Article 6 of these Standards.

In accordance with what is established in Article 14 of the Law for the Stability of the Financial System and Deposit Guarantee, the Resolution Plan must not consider in any moment the financial support of the State, the provision of liquidity assistance by the Central Bank, nor the contribution of the IGD in excess of the limit of guaranteed deposits.

Information to be submitted by entities to the Superintendency Art. 6.- For the purposes that the Superintendency can prepare the resolution plans, entities must submit to it, at a minimum, the following information:
a) Corporate governance structure and operational structure of the entity, including detail of the essential functions performed by each of the members of the corporate governance at the level of directors, senior management, and department heads; b) A detailed description of the entity's cross-border activity, if it exists; c) A detailed description of the entity's interrelation with other entities in the financial system or other sectors of the economy to identify existing dependency relationships; d) Entities that are part of a conglomerate must identify their interrelations and interdependencies that link them with the rest of the entities in the conglomerate, particularly in the following topics:
i. Personnel, facilities, services, and common or shared systems;
ii. Provisions on capital, financing, or liquidity; and
iii. Cross-guarantee agreements, reciprocal guarantee agreements, and netting agreements between subsidiaries.
e) Description of the entity's business model, main operations of the entity and its business lines, as well as the percentage participation of said operations regarding the main assets and liabilities related to these business lines; f) The NIT and the percentage of voting and non-voting rights of shareholders with a participation greater than or equal to 5% of the entities referred to in letters a) and b) of Article 2 of these Standards. For the identification of non-resident or non-domiciled persons in the country, they must present the unique identification number assigned for the Public Register of Shareholders of the members of the Financial System and issuers, in accordance with the fifth paragraph of Article 5 of the "Technical Standards for the Procedure for Information Collection for the Register of Shareholders" (NRP-37); g) A list by hierarchy of creditors, excluding depositors, with a detailed description of the entity's liabilities, containing final natural and legal creditors, with type of liability and whether they are secured, unsecured, and subordinated; h) Description and quantification of derivative and hedging operations; i) A description of the entity's off-balance sheet risks: liquidity, credit, operational, legal, environmental, among others. Also, their possible impact on the main business lines will be included; j) Identification of the entity's main counterparties, such as counterparties that are its main funders, counterparties with whom it has interbank loans, the entity's parent company, among others. An impact analysis of the impossibility of support from the main counterparties in a financial crisis situation of the entity must also be included; k) Definition and detail of the essential services and functions for the normal operation of the entity's business and the strategies planned to maintain them in operation in case of financial crisis; l) Identify each of the payment, clearing, or settlement systems of which the entity is a member or participant, directly or indirectly, including a detail of the transacted volume of its operations and essential functions, and of its main business lines; m) An inventory and a detailed description of the main information management systems, including those intended for risk management, accounting, and notification to users of the entity's services; n) Agreements signed by the entity with third parties that could be rescinded by the Superintendency's decision to apply a resolution measure and if the consequences of said rescission could affect the application of a resolution measure, based on the measures referred to in Article 32 of the Law; o) Detail the assets that the entity has given as collateral; p) Description of the main and alternate data processing centers and their contingency and business continuity plans; q) Detail of the liabilities of minimum labor obligations established in the Labor Code; and r) Other information that the Superintendency considers pertinent.

The structure of the data files and the name of the data files to be submitted by entities are contemplated in Annex No. 1 of these Standards. The documentation and information may be presented through the means made available by the Superintendency, which may be electronic. In any case, the deadline referred to in the first paragraph of Article 7 of these Standards will begin to run from the next business day after the documentation and information have been presented.

Art. 7.- Upon receipt of the documentation and information in final form, the Superintendency will proceed to review the corresponding documentation, having twenty business days to pronounce itself on it.

If the documentation or information is not complete and in due form, as detailed in Article 6 of these Standards, the Superintendency, in the absence of necessary information, may require the respective entity or entities to present the missing documents within a period of ten business days counted from the day following the notification, a period that may be extended at the request of the entity when there are reasons justifying it.

The Superintendency in the same notice will indicate to the entity that if it does not complete the information within the aforementioned period, it will proceed in accordance with what is established in Article 13 of these Standards.

If after the analysis of the presented information, the Superintendency has additional observations or when the information presented does not prove sufficient to establish the information intended to be accredited; the Superintendency will notify the respective entity to remedy the deficiencies communicated or present additional information required.

The entity will have a maximum period of ten business days counted from the day following the notification, to resolve the observations or present the additional information required by the Superintendency. In the same notice, the Superintendency will indicate to the entity that if it does not complete the information within the aforementioned period, it will proceed in accordance with what is established in Article 13 of these Standards.

The Superintendency may, through a reasoned resolution, extend by up to five more business days the period indicated in the previous paragraph, when the nature of the observations or deficiencies notified so requires.

Extension of deadline
Art. 8.- The entity may submit a request for extension of the period indicated in the fifth paragraph of Article 7 of these Standards to the Superintendency, before the expiration of said period, expressing the grounds on which it is based and proposing, if applicable, the pertinent proof.

The extension period may not exceed five business days and will begin from the next business day after the expiration date of the original period.

Suspension of the period
Art. 9.- The twenty-day period indicated in the first paragraph of Article 7 of these Standards will be suspended for the days that elapse between the notification of the information request referred to in the second and fifth paragraphs of said article, until the observations required by the Superintendency are remedied.

Submission of the Plan to the IGD and Central Bank Art. 10.- In accordance with what is established in Article 13 of the Law, once the Resolution Plan is prepared, the Superintendency will submit it to the IGD and the Central Bank.

Periodicity of the submission of information to the Superintendency Art. 11.- The entity must submit to the Superintendency the information established in Article 6 of these Standards, with reference to the month of April, by the last business day of May of each year or when any of the following changes occur:
a) Changes in ownership and/or share participation from 5% for the entities regulated referred to in letters a) and b) of Article 2 of these Standards; b) Important changes in the Business Model that imply modifications to its risk level; c) Changes in liquidity limits or indicators or changes in risk methodologies that result in modifications to its risk level; d) Mergers, partial or total portfolio sales; or e) Whenever the Superintendency, based on technical reports, deems it appropriate.

For the compliance with this article, the information to be presented must be only that which has undergone modifications or changes.

CHAPTER III
OTHER PROVISIONS AND VALIDITY

Technical details of information submission
Art. 12.- The Superintendency will send to the entities, with a copy to the Central Bank, the technical details related to the mechanisms for sending the information required in these Standards, which will be communicated within a maximum period of fifteen business days after the entry into force of these Standards.

The information requirements will be limited to the collection of information as regulated in these Standards.

Sanctions
Art. 13.- Non-compliance with the provisions contained in these Standards will be sanctioned in accordance with what is established in the Law for the Supervision and Regulation of the Financial System.

Transitory
Art. 14.- Entities will have a period of one hundred thirty business days from the validity of these Standards to submit to the Superintendency for the first time, the minimum information requirements referred to in Article 6 of these Standards. Subsequently, they must submit the information observing what is established in Article 11 of these Standards.

Unforeseen aspects
Art. 15.- Aspects not foreseen in regulatory matters in these Standards will be resolved by the Central Bank through its Committee of Standards.

Validity
Art. 16.- These Standards will enter into force as of April 6, two thousand twenty-six.

Annex No. 1

INFORMATION TO BE SUBMITTED TO THE SUPERINTENDENCY FOR THE PREPARATION OF RESOLUTION PLANS

Below, the names and structure of the data files to be submitted by entities detailed in Article 6 of these Standards are presented.

Table 1. Corporate Governance Functions
Objective: Establish the corporate governance and operational structure necessary to identify responsibilities and ensure the continuity of critical functions in resolution scenarios.

Corr	Field	Description
1.1	Entity Code	Unique identifier of the legal entity to which the critical function is associated (e.g., LEI or other internal corporate code).
1.2	Critical_Function_ID	Code assigned to an essential bank function for identification and traceability purposes in the resolution plan.
1.3	Critical Function Description	Description of the activity/service whose interruption or cessation could impact the financial system or the operational continuity of the bank.
1.4	Body/Committee	Governance body or committee responsible for supervising the critical function and its continuity during contingencies/resolution.
1.5	Responsible Person Name	Titular person (director, head, or designated responsible person) in charge of the critical function.
1.6	Position	Title of the position associated with the titular's responsibility for the critical function.
1.7	Email	Institutional email of the titular responsible person, for contact and coordination purposes in contingency/resolution.
1.8	Phone Number	Telephone number of the titular responsible person (institutional or operational contact), for coordination in contingency/resolution.
1.9	Metric	Minimum performance indicator (SLA/KPI) associated with the provision of the critical function.
1.10	Max Time	Maximum tolerated time of interruption/disruption of the critical function (expressed in hours or equivalent).
1.11	Succession Plan	Identifies who assumes responsibility when the titular is not available (succession/backup mechanism).
1.12	Body/Committee	Body/committee to which the substitute is linked or from which supervision/decision will be exercised when succession is activated.
1.13	Substitute Position	Position of the substitute responsible person who will assume the critical function according to the succession plan.
1.14	Email	Institutional email of the substitute, for

Annex No. 1

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
NRSF-05
TECHNICAL STANDARDS FOR INFORMATION REQUIREMENTS FOR THE PREPARATION OF RESOLUTION PLANS Approval: 19/03/2026 Validity: 06/04/2026

Corr. Field Name Description

Suplente Operational contact during contingency/resolution.
1.15
Phone Number
Suplente
Phone number of the substitute (institutional or operational contact), for coordination during contingency/resolution.

Table 2. Cross-border activities
Objective: Identify and evaluate the presence, operations, and regulatory restrictions in other jurisdictions that may affect the resolvability of the entity.

Corr. Field Name Description
2.1 Entity Code
Internal identifier of the local entity (group/legal entity) reporting the cross-border activity. 2.2 External Entity Name Name of the entity, establishment, or presence abroad (subsidiary, branch, or office) linked to the local entity.
2.3 Jurisdiction
Country or territory where the operation is carried out or presence is maintained (relevant jurisdiction).
2.4 Presence_Type
Type of presence in the jurisdiction: subsidiary, branch, representative office, or other equivalent form.
2.5 Number_of_Customers
Number of customers linked to the operation/presence in the jurisdiction, as a measure of operational relevance and potential impact. 2.6 Number of Branches / Branches Number of physical points (branches/branches/offices) in the jurisdiction, useful for sizing the operational footprint.
2.7 Supervisory_Authority
Supervisory authority/main regulator in the jurisdiction where the external entity or presence operates.
2.8 License/Activity
Authorized activities according to the license or regulatory status in the jurisdiction (e.g., commercial banking, representation, origination).
2.9 Capital Flows (USD)
Amount of cross-border capital or resource flows (in USD) between the entity and the foreign operation, relevant for liquidity/resolvability.
2.10 Local Restrictions
Regulatory, legal, or market restrictions in the jurisdiction that limit fund repatriation, operational continuity, or execution of resolution measures.

Table 3. Local interrelationships
Objective: Determine relevant operational, financial, and contractual dependencies that may compromise the continuity of critical functions during resolution.

Corr. Field Name Description
3.1 Entity Code
Internal identifier of the entity maintaining the interrelationship with the counterparty.

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Corr. Field Name Description
3.2 Dependency_Type
Classification of the dependency according to its nature: operational, financial, technological, or contractual.
3.3 Counterparty Name
Name of the entity, supplier, or institution with which the interrelationship exists.
3.4 Interrelationship_Type
Type of link or contractual relationship (e.g., agreement, service contract, financial agreement).
3.5 Critical_Function_ID
Identifier of the essential function that depends on the interrelationship.
3.6 Contract_ID
Unique identifier of the contract or agreement regulating the interrelationship.
3.7 Object of interrelationship
Description of the service, activity, or function covered by the contractual relationship.
3.8 Start Date Start date of the contract or interrelationship.
3.9 End Date Expiration or termination date of the contract.
3.10 Interrelationship Term
Total duration of the contract or relationship (e.g., years of validity).
3.11
Criticity Level /
Risk
Classification of the potential impact of the interrelationship on operational continuity (high, medium, or low).
3.12 Resilience_Clause
Contractual clauses that guarantee service continuity during resolution scenarios (e.g., recognition of resolution measures or non-termination clauses).

Table 4-A. Common or shared personnel, systems, services, and facilities
Objective: Identify shared resources whose unavailability could affect operational continuity and the effective application of resolution measures.

Corr. Field Name Description
4.1 Entity Code
Code/identifier of the entity (of the conglomerate) reporting or maintaining the shared resource (internal reference).
4.2 Entity Name
Legal or commercial name of the entity that owns/manages the shared resource.
4.3 Resource_Type
Type of shared resource: personnel, system, infrastructure/facility, or other.
4.4 System Name
Name of the system/platform (if Resource_Type = System), e.g., core banking, payment engine, CRM, etc. 4.5 Name (Applies only to personnel) Name of the person (if Resource_Type = Personnel) that constitutes a critical shared resource (e.g., key operator, platform administrator). 4.6 Position (Applies only to personnel) Position/role of the person (if Resource_Type = Personnel) associated with the shared resource and its function within the service.

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Corr. Field Name Description
4.7 Country Owner_Entity
Country of incorporation or main location of the entity owner/manager of the resource (useful for evaluating cross-border risk and relevant jurisdiction). 4.8 User Entity Code (Only if applicable) Internal code of the group entity using the shared resource (when applicable and coding exists).
4.9 User Entities
Group entities that use the shared resource
(one or more).
4.10 Usage Rights
Legal/commercial basis for the use of the resource: license, lease, ownership, service provision, or other. 4.11 Start Date Interrelationship Start date of the use/service/lease/contract relationship associated with the shared resource.
4.12 End Date of Interrelationship
Termination/expiration date of the relationship associated with the shared resource (if applicable).
4.13 Critical_Function_ID
Code of the critical function affected or supported by the shared resource (linkage with the critical functions inventory).
4.14 Service Code
Internal code of the service associated with the shared resource (e.g., “xxx -zzz-01”), for traceability of the service catalog.
4.15 Service
Name/description of the service provided/supported by the shared resource (e.g., core banking hosting, IT help desk, payroll processing, etc.).
4.16 Payment Type (if applicable)
Payment modality of the service (if any): fixed, variable, per transaction, monthly, annual, etc. (relevant for operational continuity and costs in resolution).
4.17 Payment Amount
Amount associated with the payment of the service (if applicable), expressed in the currency defined by the report; allows estimating liquidity/financing needs for service continuity.

Table 4-B. Provisions on capital and liquidity
Objective: Identify intra-group support mechanisms and evaluate their impact on the capacity to absorb losses and provide liquidity in resolution scenarios.

Corr. Field Name Description
4.18 Entity Code
Internal identifier of the conglomerate entity that maintains the intra-group financial support mechanism.
4.19 Entity Name
Legal or commercial name of the reporting entity that participates in the intra-group capital or liquidity mechanism.
4.20 Relationship Entity Code
Internal code of the group entity acting as the counterparty in the intra-group financial support

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Corr. Field Name Description intra-group.
4.21
Relationship Entity Name
Name of the intra-group counterparty entity that provides or receives financial support.
4.22 Mechanism
Type of intra-group support mechanism, such as credit line, financial guarantee, capital contribution, subordinated loan, or other. This element allows evaluating how financial support is channeled within the group.
4.23 Amount
Total value of the intra-group financial support mechanism available or agreed upon between group entities.
4.24 Amount Used
Part of the total amount that has already been effectively
used by the beneficiary entity of the intra-group mechanism.
4.25 Limitations
Contractual, regulatory, or prudential restrictions that limit the use, availability, or transfer of the intra-group financial support. 4.26 Cut-off Date or Reference Date as of which the financial information of the intra-group mechanism is reported, for supervisory and resolution planning purposes.

Table 4-C. Cross-guarantee, reciprocal guarantee, and netting agreements between subsidiaries
Objective: Identify guarantee and netting agreements between subsidiaries to evaluate their effect on loss distribution and contractual continuity in resolution.

Corr. Field Name Description
4.27 Entity Code Internal identifier of the group entity that
maintains the guarantee or netting agreement.
4.28 Entity Name Legal name of the entity participating in the intra-group
agreement.
4.29 Agreement_Type Type of intra-group agreement: cross-guarantee, reciprocal
guarantee, netting, or other contractual mechanisms.
4.30 Name of the entity with which
the agreement is held
Name of the group entity acting as the counterparty in the agreement.
4.31 Agreement Date Date on which the intra-group contractual
agreement was formalized.
4.32 Terms Duration or validity of the agreement, expressed in time
(e.g., months or years).
4.33 Contract_ID/Law Identifier of the contract and applicable legal framework
(jurisdiction and governing law).
4.34 Coverage/Collateral Type of guarantee, coverage, or collateral associated with the
intra-group agreement.

Annex No.1

4.35 Jurisdiction Country or legal jurisdiction where the
contractual agreement is governed.

Table 5. Description of the entity's business model and its business lines;
Objective: Determine the business model structure and its relevance for the identification of essential functions and resolvability analysis.

Corr. Field Name Description
5.1 Entity Code
Internal identifier of the entity reporting the business line (legal entity within the group).
5.2 Business Line ID
Unique code assigned to the business line for its identification, traceability, and linkage with critical functions.
5.3 Business Line
Name of the business line (e.g., retail banking, corporate, treasury, payments), relevant for evaluating systemic importance and resolvability.
5.4 Products
Main financial products/services offered by the business line (e.g., deposits, loans, cards, payments).
5.5 Channels
Distribution channels used by the line (branches, digital banking, agents, call center, or others), relevant for operational continuity.
5.6 Segments
Customer segments served by the line (individuals, SMEs, corporate, government, etc.), useful for evaluating substitutability and impact. 5.7 Projected Annual Revenue Estimated/projected annual revenues attributable to the business line (basis for valuing economic relevance and generation capacity).
5.8 Projected Annual Expenses
Estimated/projected annual expenses of the business line, to evaluate profitability and operational viability.
5.9 Associated_Assets
Balance sheet assets associated with the business line (portfolio, investments, or others), used to measure size and relative importance.
5.10 Associated_Liabilities
Liabilities associated with the business line (deposits, financing, or others), relevant for funding structure and continuity.
5.11 Critical_Function_ID
Code of the critical function linked to the business line, allowing identification of lines supporting essential functions.
5.12 Criticity Level
Classification of the criticity level (e.g., high/medium/low) of the line or its link to a critical function, for prioritization in resolution.
5.13 %Asset_Participation
Percentage of the business line's participation within total assets of the entity (measures relative weight).
5.14 %Liability_Participation Percentage of the business line's participation within

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Corr. Field Name Description of total liabilities of the entity (measures relative weight).

Table 6. Shareholder structure
Objective: Identify the relevant shareholding composition to evaluate governance, control, and possible implications in the application of resolution measures.

Corr. Field Name Description
6.1 NIT/ID_NoResident
Tax Identification Number or foreign identification code of the shareholder.
6.2 %With_Vote
Percentage of shareholding with voting rights of the shareholder in the entity.
6.3 %Without_Vote
Percentage of shareholding without voting rights of the shareholder.

Table 7. Hierarchy of final natural and legal creditors, with type of liability, secured,
unsecured, and subordinated;
Objective: Identify and order liabilities according to their legal priority to evaluate their eligibility in loss absorption and internal recapitalization.

Corr. Field Name Description
7.1 Entity Code
Internal identifier of the financial entity to which the reported liability belongs.
7.2 Entity Name
Legal or commercial name of the entity issuing the liability.
7.3 Guarantee Coverage
Classification of the liability according to its coverage (e.g.:
covered deposits, uncovered, or other regulatory categories).
7.4 Priority_Claim
Level of legal precedence of the liability in case of liquidation or resolution (preferential, senior, subordinated, or others).
7.5 Secured
Indicates whether the liability has a guarantee or collateral that supports its payment (Yes/No).
7.6 Guarantee Type
Type of guarantee or collateral associated with the liability (e.g. real, financial, state, or other).
7.7 Amount Total monetary value of the liability recorded in the balance sheet.
7.8 Maturity Band
Temporal category of the liability's maturity (e.g.:
short, medium, or long term).
7.9
Eligible for recapitalization
Indicates whether the liability is eligible for loss absorption or internal recapitalization (bail-in).
7.10 Real Economic Creditor
Identification of the final creditor owning the liability (natural or legal person).
7.11 Creditor Country Country of residence or jurisdiction of the final creditor.
7.12 Asset_ID
Internal identifier of the financial instrument or asset associated with the reported liability.

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Table 8. Derivative and hedging operations;
Objective: Identify derivative exposures to evaluate risks of early termination, collateral, and effects on resolvability.

Corr. Field Name Description
8.1 Entity Code
Internal identifier of the group entity maintaining the derivative operation.
8.2 Entity Name
Legal name of the entity participating in the derivative contract.
8.3 Derivative_Type
Type of financial derivative, such as OTC (over-the- counter) or ETD (exchange-traded derivative). 8.4 Group subject to the same netting agreement Identifier of the set of operations that are covered by the same netting agreement.
8.5 Contracted Nominal Value
Nominal or notional value of the derivative contract, which reflects the base amount of the instrument. 8.6 Market Value of the derivative Current market value of the derivative (mark-to-market), which may represent an asset or liability.
8.7 Collateral_Pledged
Value of the collateral delivered by the entity to back the derivative exposure.
8.8 Collateral_Received
Value of the collateral received from the counterparty to mitigate the risk of the derivative. 8.9 Expected Loss upon early termination Estimate of the potential loss that would occur if the contract is liquidated early in a resolution scenario. 8.10 Clearing House involved/CLEARER Name of the clearing house or central counterparty (CCP) involved in the derivative operation.

Table 9. Off-balance sheet risks
Objective: Identify off-balance sheet commitments that could materialize and affect liquidity, solvency, or operational continuity in crisis scenarios.

Corr. Field Name Description
9.1 Entity Code
Internal identifier of the financial entity reporting the off-balance sheet exposure.
9.2 Entity Name
Legal or commercial name of the entity maintaining the contingent commitment.
9.3 Exposure_Type
Type of off-balance sheet commitment, such as unused credit lines, guarantees, sureties, letters of credit, or other contingent instruments.
9.4 Risk Type
Classification of the risk associated with the contingent exposure, such as liquidity, credit, market, or operational risk.
9.5 Amount_Committed
Total monetary value of the off-balance sheet commitment that could materialize.
9.6 Utilization_Probability Estimate of the probability that the commitment

Annex No.1

Corr. Field Name Description contingent will be used or executed.
9.7 Impact_Business_Line
Description of the potential impact that the materialization of the commitment would have on a specific business line or on the bank's prudential indicators.

Table 10. Main counterparties and scenarios of non-support of the entity
Objective: Identify critical financial and non-financial counterparties and evaluate the potential impacts of their lack of support in stress or resolution situations

Corr. Field Name Description
10.1 Counterparty
Name or type of critical counterparty (e.g.:
wholesale funders, key suppliers, financial infrastructures, correspondents).
10.2 Exposure
Monetary value of the exposure or financial, operational, or contractual dependence on the counterparty.
10.3 Substitutability
Degree of ease in replacing the counterparty in case of interruption (high, medium, or low). This indicator is key to evaluating operational resilience.
10.4 Scenario_NoSupport
Description of the potential impact and mitigating measures in the event of lack of support or withdrawal of the counterparty in a stress or resolution scenario.

Table 11. Definition of essential functions
Objective: Identify functions whose interruption would have systemic impact and define the minimum requirements to guarantee their continuity in resolution.

Corr. Variable Name Description
11.1 Critical_Function_ID
Unique identifier of the bank's essential function whose interruption could affect the financial system or clients. In the case where the same function is executed in more than one channel or product, it must be reported in separate records.
11.2 Critical_Description
Detailed description of the essential function and the financial service it provides.
11.3 Product_ID
Identifier of the financial product associated with the critical function.
11.4 Product_Name
Name of the financial product linked to the essential function.
11.5 Active_Customers_Number
Number of active customers using the product or service associated with the critical function.
11.6 Term if Applicable
Time horizon of the product or service, when corresponding (e.g., credit term or contractual validity).

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Corr. Variable Name Description
11.7 Associated_Business_Line_1 Business line to which the essential function belongs.
11.8 Channel_ID
Identifier of the channel through which the essential function is provided.
11.9 Channel_Name
Name of the distribution channel (branch, digital, correspondent, etc.).
11.10 Platform Technological platform supporting the critical function.
11.11 On Premise / Cloud Serv.
Indicates whether the technological infrastructure is local (on-premise) or cloud-based.
11.12 License Type
Type of license for the technological system (internal development, acquired software, SaaS, etc.).
11.13 Provider
Name of the technological or service provider that supports the critical function.
11.14 Outsourced
Indicates whether the operation of the function or platform is outsourced (Yes/No).
11.15 Number_of_Users
Number of users or customers who directly use the essential function or service.
11.16 Associated_Business_Line_2
Complementary field that allows reinforcing the linkage with the relevant business line. 11.17 Volume or market share indicator Measure of the relative weight of the critical function within the market or the financial system.
11.18 Market_Impact
Level of potential impact on the market if the function is interrupted (high, medium, or low). 11.19 Ease of replacement by another entity Evaluation of the substitutability of the function by other financial institutions. 11.20 Minimum Service Level required Minimum performance level necessary to maintain the operational continuity of the essential service.

Annex No.1

Corr. Variable Name Description
11.21 Continuity Strategy
Planned measures to ensure the continuity of the essential function during resolution.

Table 12. Payment System
Objective: Determine the entity's participation in critical financial infrastructures and assess risks associated with loss of access during resolution.

Corr. Field Name Description
12.1 Payment Systems
Name of the payment system or financial infrastructure in which the entity participates (e.g., RTGS, ACH, SWIFT, clearing houses).
12.2 Participation
Type of entity's participation in the system (direct, indirect, subordinate participant, correspondent, etc.).
12.3 Intermediary
Name of the intermediary entity or correspondent through which access to the system is obtained, when participation is indirect.
12.4 Average_Volume
Average volume of operations processed through the system, an indicator of operational relevance. 12.5 System Financial Requirement Financial requirements necessary to maintain participation in the system (e.g., collateral, contributions, minimum balances).
12.6 Critical_Function_ID
Identifier of the critical function associated with the use of the payment system.
12.7
Risk of loss of access in crisis
Description of the potential risk of losing access to the system during crisis or resolution situations. 12.8 Alternative/Contingency Plan Alternative measures or mechanisms provided to maintain operational continuity in case of interruption of access to the system.
12.9 Associated_Business_Line
Bank business line that depends on the payment system.
12.10
Associated critical functions
Critical functions that use or depend on the payment system for their operation.

Table 13. Information Systems Inventory
Objective: Identify essential technological systems to assess interruption risks and technological continuity requirements in resolution.

Corr. Field Name Description
13.1 System_ID
Unique identifier of the information system within the entity's technological architecture.
13.2 System_Name
Name of the technological system used by the entity (e.g., core banking, payment system, CRM).
13.3 System Version
Version of the implemented software, relevant for

Annex No.1

evaluating technical support and operational risks.
13.4 Type
Classification of the system according to its modality:
internally developed, acquired, SaaS, or other.
13.5
Responsible Entity/
Provider
Name of the provider or entity responsible for the administration of the system.
13.6 Supports_Critical_Function Indicates if the system supports a critical function (Yes/No).
13.7
Maximum recovery time
Maximum tolerable time to restore the system after an interruption (Recovery Time Objective – RTO). 13.8 Maximum tolerable data loss Maximum amount of data that can be lost without affecting service continuity (Recovery Point Objective – RPO).
13.9 Dependencies
Systems, databases, or infrastructures upon which the functioning of the main system depends.
13.10 Associated critical functions
Identification of the bank's essential functions that depend on the technological system.

Table 14. Contracts Susceptible to Rescission
Objective: Identify contracts whose expiration or termination could affect the application of resolution measures or the continuity of essential functions

Corr. Field Name Description
14.1 Contract_ID
Unique identifier of the critical contract that could affect the resolvability of the entity.
14.2 Provider/Third Party
Name of the contractual counterparty that provides the service or provides the critical resource.
14.3 Service/Object
Description of the service, good, or function covered by the contract.
14.4 Termination_Clause
Type of contractual clause that would allow early rescission (for example: insolvency, change of control, default).
14.5 Resolution_Acknowledgment
Indicates if the contract expressly recognizes resolution measures (for example, stay clauses or continuity).
14.6 Months of access to the contract
Period during which the service could remain available after a resolution event.
14.7 Alternative
Contingency measures or alternative providers available to ensure operational continuity.
Table 15. Detail of Collateral Assets
Objective: Identify assets pledged as collateral to assess their availability and the restrictions applicable during the execution of the resolution plan.

Corr. Field Name Description
15.1 Asset_ID Unique identifier of the asset used as collateral or guarantee by the entity.

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15.2 Collateral_Type Type of asset given as collateral (e.g., sovereign bonds,
financial instruments, real estate or others).
15.3 Collateral_Value Monetary value of the asset given as collateral, used
to assess its financial backing capacity.
15.4 Counterparty Entity in whose favor the guarantee has been constituted
(e.g., central bank, financial counterparty, clearing house).
15.5 Reuse Indicates if the collateral can be reused to obtain
additional financing (Yes/No).
15.6 Additional_Capacity_Value Additional potential value that the asset could generate
as a source of liquidity if it were not committed.
Table 16. Data Processing Centers
Objective: Identify and evaluate the resilience of data centers against resolution scenarios and their capacity to ensure operational continuity.

Corr. Field Name Description
16.1 Site_ID
Unique identifier of the data processing center (site) within the entity's technological infrastructure.
16.2 Location
City or locality where the data center is located.
16.3 Department
Administrative division or geographic region in which the data center is located.
16.4 District
Specific district where the data processing center is located.
16.5 Municipality
Municipality corresponding to the location of the data center.
16.6 Supported_Services
Systems, critical functions, or services that depend on the data center (e.g., core banking, payments, digital channels). 16.7 Maximum recovery time Maximum tolerable time to restore operations after an interruption (Recovery Time Objective – RTO). 16.8 Maximum tolerable data loss Maximum acceptable data loss in an incident (Recovery Point Objective – RPO).
16.9 Recent_Tests
Date or evidence of the most recent tests conducted to validate the data center's recovery capacity.
Table 17. Labor Liabilities
Objective: Identify priority labor obligations to assess their impact on operational continuity and on the order of payment in resolution.

Annex No.1

Corr. Field Name Description
17.1 Obligation_Type
Classification of the labor liability (e.g., accrued salaries, benefits, indemnities, pending benefits).
17.2 Amount
Total monetary value of the labor obligation registered by the entity.
17.3 Payment_Priority
Level of legal precedence of the labor liability within the order of payments in resolution or liquidation.
17.4 Number of Employees
Number of employees affected or beneficiaries of the labor obligation.
17.5 Payment Frequency
Frequency with which payments associated with the labor obligation are made (monthly, biweekly, annual, accumulated, etc.).
17.6 Observations
Relevant comments on the nature of the liability, payment conditions, or contractual particularities.

Technical Standards for Information Requirements for the Preparation of Resolution Plans

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