CNBCR-07/2026

NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS Approval: 10/20/2026 Entry into force: 11/4/2026

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

WHEREAS:

I. Whereas Article 88 of the Law for the Stability of the Financial System and Deposit Guarantee establishes that the banks and branches of foreign banks regulated by the Banking Law, the Savings and Credit Societies established according to the law that regulates Savings and Credit Societies, and Other banks regulated in accordance with the laws in force, shall be members of the Deposit Guarantee Institute, with the exception of the Agricultural Development Bank, where in this case, the deposit guarantee shall be granted by the State. Likewise, the Development Bank of the Republic of El Salvador and Investment Banks shall not be members in accordance with the provisions of their special law.
II. Whereas Article 90 of the Law for the Stability of the Financial System and Deposit Guarantee establishes that all information and verifications required by the Deposit Guarantee Institute regarding member entities, except as regulated in the final paragraph of Article 91 of said Law, shall be obtained and carried out through the Superintendency of the Financial System and the Central Reserve Bank of El Salvador as pertinent.
III. Whereas Article 91, fifth paragraph, of the Law for the Stability of the Financial System and Deposit Guarantee establishes that member entities must report to the Deposit Guarantee Institute and the Superintendency of the Financial System, within the first ten business days of each month, the amount of guaranteed deposits, the basic information of the deposits and their holders, in the manner indicated by the technical regulations in force.
THEREFORE, by virtue of the regulatory powers conferred by Article 99 of the Law for the Supervision and Regulation of the Financial System, AGREES, to issue the following:
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS

CNBCR-07/2026

NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS Approval: 10/20/2026 Entry into force: 11/4/2026

CHAPTER I

PURPOSE, SUBJECTS AND TERMS

Purpose

Art. 1.- The purpose of these Standards is to establish the manner in which the obligated subjects must send to the Deposit Guarantee Institute and the Superintendency of the Financial System the deposits subject to guarantee.

Subjects

Art. 2.- The subjects obligated to comply with the provisions established in these Standards are:
a) The banks and branches of foreign banks regulated by the Banking Law; b) The Savings and Credit Societies established according to the Law that regulates Savings and Credit Societies; and c) Other banks, regulated in accordance with the laws in force. The Agricultural Development Bank, the Development Bank of the Republic of El Salvador (BANDESAL) and Investment Banks are excepted from the application of these Standards in accordance with the provisions of their special Law.

Terms

Art. 3.- For the purposes of these Standards, the terms indicated below have the following meaning:
a) Central Bank: Central Reserve Bank of El Salvador; b) Guaranteed Deposits: Are the sum of deposits up to the value of the guarantee limit per person and per institution in accordance with the provisions of Articles 92 and 93 of the Law for the Stability of the Financial System and Deposit Guarantee; c) Non-Guaranteed Deposits: Are those deposits that do not have the guarantee of the Deposit Guarantee Institute because they exceed the value of the guarantee limit, as well as those listed in Article 94 of the Law for the Stability of the Financial System and Deposit Guarantee; d) Excess: Is the sum above the guarantee limit per person, as well as the balances of interest payable; e) Business Group: In accordance with Article 5, literal n) of the Securities Market Law, is one in which a company or group of companies have a common controller, who acting directly or indirectly participates with at least fifty percent in the share capital of each of them or that have common shareholders who, directly or indirectly, are holders of at least fifty percent of the capital of another company, which allows presuming that the economic and financial action is determined by common interests or subordinated to the group; f) Institute: Deposit Guarantee Institute; g) Law: Law for the Stability of the Financial System and Deposit Guarantee; h) Person, Client or Depositor: Holder of one or several types of deposits; and i) Superintendency: Superintendency of the Financial System.

CHAPTER II

REQUIRED INFORMATION
Art. 4.- The obligated subjects must send through a single submission to the Institute and the Superintendency, within the first ten business days of each month, information on deposits, in accordance with the formats and indications established in the Annexes of these Standards, referring to the last day of the previous month. This submission must be made once the provisions of the first paragraph of Article 14 of the "Technical Standards for the Submission and Collection of Information for the Statistical Accounting System of Financial Entities" (NRP-51) have been complied with. The information to be reported shall be the Guaranteed Deposits and, for purposes of reconciliation and validation, the Non-Guaranteed Deposits. The maximum sum to be reported for each depositor in Annex No. 1 of these Standards, in the "Guaranteed Deposits" column, shall be the guaranteed amount in force. The excesses must be reported according to the type of deposit, in the "Non-Guaranteed Deposits" column. In the event that the same person has more than one type of deposit, they must be reported only once, in the "Various" row; and if the sum of all deposits exceeds the guarantee limit, the excess must be reported in that same row, in the "Non-Guaranteed Deposits" column. The deposits that must be reported as Non-Guaranteed Deposits in the "Non-Guaranteed Deposits" section of Annex No. 1 of these Standards are the following:
a) Other banks regulated in accordance with the Banking Law or other laws in force, and Savings and Credit Societies; b) Companies that belong to the same financial conglomerate or business group of the member entities; c) The president, directors, executive directors, managers, legal representative, administrators of the member entities and of those who materially exercise directive functions in the member entities; d) Holders of three percent or more of the shares of the entity. To determine this percentage, the shares of the spouse or life partner, those of relatives within the first degree of consanguinity and the proportional part corresponding to them, when they have a social participation in companies that are shareholders of an entity, shall be added to the holder's shares; e) Securitization companies, investment fund managers and companies that administer third-party resources in the form of autonomous patrimonies or any other similar figure, when the deposits belong to said patrimonies; f) Deposits in which a relationship with asset laundering, as well as terrorist financing, is judicially demonstrated; g) Excesses referred to in the third and fourth paragraphs of this article; and h) The excess of joint accounts, when these have a balance greater than three times the guarantee limit in force, considering the provisions of literal b) of Article 6 of these Standards. For the estimation of the total balance of deposits per client or type of account, in the Annexes of these Standards the balances of the principal and those of interest payable must be considered. In the case of joint accounts, they must be reported only once regardless of the number of holders the account has.

Art. 5.- In the formats corresponding to Annexes Nos. 1 to 3, deposits shall be grouped as follows:
a) Checking Accounts:
i. From the item "2110 Demand Deposits", those denominated "Checking Account Deposits"; and
ii. From the item "2114 Restricted and Inactive Deposits", those denominated "Garnished Deposits" and "Inactive Deposits".
b) Savings Accounts:
i. From the item "2110 Demand Deposits", those denominated "Savings Deposits" and "Simplified Savings Account Deposits"; and
ii. From the item "2114 Restricted and Inactive Deposits", those denominated "Collateral Deposits", "Garnished Deposits", and "Inactive Deposits".
c) Time Deposits:
i. Those contained in the item "2111 Deposits Agreed Up to One Year Term";
ii. Those contained in the item "2112 Deposits Agreed at More Than One Year Term",
iii. Those contained in the item "2113 Negotiable Certificates of Deposit" and
iv. From the item "2114 Restricted and Inactive Deposits", those denominated "Collateral Deposits" and "Garnished Deposits".
The Institute and the Superintendency may require clarifications as appropriate regarding the information obtained in accordance with these Standards.

Art. 6.- The obligated subjects must estimate the guaranteed and non-guaranteed deposits and provide the information based on Annexes Nos. 1 and 2 of these Standards, considering the following:
a) That the Institute shall be the guarantor of the deposits of a person in the same member entity up to an amount defined in accordance with the Law for the Stability of the Financial System and Deposit Guarantee; and b) That in the case of accounts whose holders are two or more persons and in accordance with the provisions of the second paragraph of Article 93 of the Law for the Stability of the Financial System and Deposit Guarantee, the amount of the guarantee per depositor is determined on the basis of the balance of the deposit account and up to a maximum of three times the guarantee limit in force, distributed in equal parts among the number of holders of the account. In no case may the total guarantee for each joint deposit exceed three times the guarantee limit.

For the sum of each of the types of deposit, the estimation of both guaranteed and non-guaranteed deposits must be reported.
In each case, the number of accounts and depositors considered must be made explicit.

Technical details

Art. 7.- The Superintendency shall send the technical details related to the submission of the information requested in these Standards, which shall be communicated within a maximum period of one month following the entry into force of these Standards. The technical details shall be limited to the collection of information in accordance with the provisions of these Standards. The name and structure of the data files containing the general information of the guaranteed and non-guaranteed deposits are set forth in Annex No. 10 of these Standards.

Art. 8.- The obligated subjects must designate a person responsible for the submission of the information required in these Standards, within the period established in Article 4 thereof. The name of the person designated as responsible for the submission of information must be notified to the Institute and the Superintendency. In the event that this person is replaced, the obligated subjects must communicate the respective changes to the Institute and the Superintendency, within the following five business days after the change, in order to update the user's name and assign the key for the submission of information by electronic means.

CHAPTER III

OTHER PROVISIONS AND ENTRY INTO FORCE

Sanctions

Art. 9.- Non-compliance with the provisions contained in these Standards shall be sanctioned in accordance with the provisions established in the Law for the Supervision and Regulation of the Financial System.

Repeals

Art. 10.- These Standards repeal the "Technical Standards for Reporting Guaranteed Deposits" (NRSF-01), approved by the Standards Committee of the Central Bank in Session No. CN-11/2016 of October 26, 2016.

Transitional

Art. 11.- The obligated subjects shall have until April 30, 2027 to make the corresponding adjustments for the implementation of the submission of the information of these Standards, for which they must begin submitting information with the new fields as of May 3, 2027, in accordance with the period established in Article 4 of these Standards. The obligated subjects must continue making the information submissions established in accordance with the "Technical Standards for Reporting Guaranteed Deposits" (NRSF-01) to the Institute and the Superintendency, through the means and frequency previously established by said Standard until the implementation period indicated in the first paragraph of this article ends.

Unforeseen aspects

Art. 12.- Unforeseen aspects in matters of regulation in these Standards shall be resolved by the Central Bank through its Standards Committee.

Entry into force

Art. 13.- These Standards shall enter into force as of November 4, two thousand twenty-six.

CNBCR-07/2026

NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS Approval: 10/20/2026 Entry into force: 11/4/2026

Annex No. 1

Guaranteed Deposits and their Excesses
Date: as of XX of XX of XXXX
Balances in United States of America Dollars

Type of Deposits	Guaranteed Deposits<br>Amount	Guaranteed Deposits<br>Number of Accounts	Guaranteed Deposits<br>Number of Depositors (persons)	Non-Guaranteed Deposits<br>Amount	Non-Guaranteed Deposits<br>Number of Accounts	Non-Guaranteed Deposits<br>Number of Depositors (persons)
Checking Accounts
Savings Accounts
Time Deposits
Various
TOTAL

Instructions for completing Annex No. 1:

Calculation of guaranteed balance per person:
a) The entity must calculate the guaranteed balance per person by adding all deposits of which they are the holder, including accrued interest and the proportion of the balance of their joint account(s); b) If a deposit has more than one holder, the guaranteed balance per person must be calculated in accordance with literal b) of Article 6 of these Standards; c) If the person has only one deposit, it must be reported in the row of the corresponding deposit type; d) If the same person is the holder of more than one account of the same deposit type, the sum of these must be reported in the row of the corresponding deposit type, counting in the "Number of Accounts" column the total number of accounts; e) In the event that the same person is the holder of more than one type of deposit (checking account, savings and time deposits), the sum of these must be reported only once in the "Various" deposit row, counting in the "Number of Accounts" column the total number of accounts; f) For literals c) to e), the "Amount" column of the "Guaranteed Deposits" column must not exceed the guaranteed amount in force per person; g) If any of the literals c) to e) exceed the guaranteed amount in force, the excess must be reported in the "Amount" column of the "Non-Guaranteed Deposits" section in its respective row; placing the same number of accounts and depositors of the "Guaranteed Deposits" section; h) Depositors without right to guarantee in accordance with the fifth paragraph of Article 4 of these Standards must be reported in the non-guaranteed deposits section, in their respective row; and i) In the event that the joint account exceeds 3 times the guarantee limit, the excess must be reported in the "Non-Guaranteed Deposits" column.

The sum of the total of the "Amount" columns of the guaranteed and non-guaranteed deposits must coincide with the "Total balance of deposits" of Annex No. 7 of these Standards.

CNBCR-07/2026

NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS Approval: 10/20/2026 Entry into force: 11/4/2026

Annex No. 2

NON-GUARANTEED DEPOSITS BY LAW
Date: as of XX of XX of XXXX
Balances in United States of America Dollars

Type of Deposit	Amount	Number of accounts	Number of depositors (persons)
Checking Accounts:
a) From other banks regulated in accordance with the Banking Law or other laws in force, and Savings and Credit Societies;
b) Companies that belong to the same financial conglomerate or business group of the member entities;
c) The president, directors, executive directors, managers, legal representative, administrators of the member entities and of those who materially exercise directive functions in the member entities;
d) Holders of three percent or more of the shares of the entity. To determine this percentage, the shares of the spouse or life partner, those of relatives within the first degree of consanguinity and the proportional part corresponding to them, when they have a social participation in companies that are shareholders of an entity, shall be added to the holder's shares;
e) Securitization companies, investment fund managers and companies that administer third-party resources in the form of autonomous patrimonies or any other similar figure, when the deposits belong to said patrimonies; and,
f) Those in which a relationship with asset laundering, as well as terrorist financing, is judicially demonstrated.
Savings Accounts:
a) From other banks regulated in accordance with the Banking Law or other laws in force, and Savings and Credit Societies;
b) Companies that belong to the same financial conglomerate or business group of the member entities;
c) The president, directors, executive directors, managers, legal representative, administrators of the member entities and of those who materially exercise directive functions in the member entities;
d) Holders of three percent or more of the shares of the entity. To determine this percentage, the shares of the spouse or life partner, those of relatives within the first degree of consanguinity and the proportional part corresponding to them, when they have a social participation in companies that are shareholders of an entity, shall be added to the holder's shares;
e) Securitization companies, investment fund managers and companies that administer third-party resources in the form of autonomous patrimonies or any other similar figure, when the deposits belong to said patrimonies; and,
f) Those in which a relationship with asset laundering, as well as terrorist financing, is judicially demonstrated.
Time Deposits:
a) From other banks regulated in accordance with the Banking Law or other laws in force, and Savings and Credit Societies;
b) Companies that belong to the same financial conglomerate or business group of the member entities;
c) The president, directors, executive directors, managers, legal representative, administrators of the member entities and of those who materially exercise directive functions in the member entities;
d) Holders of three percent or more of the shares of the entity. To determine this percentage, the shares of the spouse or life partner, those of relatives within the first degree of consanguinity and the proportional part corresponding to them, when they have a social participation in companies that are shareholders of an entity, shall be added to the holder's shares;
e) Investment fund managers and companies that administer third-party resources in the form of autonomous patrimonies or any other similar figure, when the deposits belong to said patrimonies; and,
f) Those in which a relationship with asset laundering, as well as terrorist financing, is judicially demonstrated.
Various:
a) From other banks regulated in accordance with the Banking Law or other laws in force, and Savings and Credit Societies;
b) Companies that belong to the same financial conglomerate or business group of the member entities;
c) The president, directors, executive directors, managers, legal representative, administrators of the member entities and of those who materially exercise directive functions in the member entities;
d) Holders of three percent or more of the shares of the entity. To determine this percentage, the shares of the spouse or life partner, those of relatives within the first degree of consanguinity and the proportional part corresponding to them, when they have a social participation in companies that are shareholders of an entity, shall be added to the holder's shares; and
e) Securitization companies, investment fund managers and companies that administer third-party resources in the form of autonomous patrimonies or any other similar figure, when the deposits belong to said patrimonies.
f) Those in which a relationship with asset laundering, as well as terrorist financing, is judicially demonstrated.

Instructions for completing Annex No. 2

a) If the person has only one deposit, it must be reported in the row of the corresponding deposit type. b) If the same person is the holder of more than one account of the same deposit type, the sum of these must be reported in the row of the corresponding deposit type, counting in the "Number of Accounts" columns the total number of accounts. c) In the event that the same person is the holder of more than one type of deposit (checking account, savings and time deposits), the sum of these must be reported only once in the "Various" row, counting in the "Number of Accounts" columns the total number of accounts.

CNBCR-07/2026

NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS Approval: 10/20/2026 Entry into force: 11/4/2026

Annex No. 3

INFORMATION ON DEPOSITS BY AMOUNT AND TYPE OF ACCOUNT Date: as of XX of XX of XXXX Balances in United States of America Dollars

Amounts	Natural Persons<br>Checking	Natural Persons<br>Savings	Natural Persons<br>Time	Legal Persons<br>Checking	Legal Persons<br>Savings	Legal Persons<br>Time	Public Legal Persons<br>Checking	Public Legal Persons<br>Savings	Public Legal Persons<br>Time
	No. Accounts	Balance	No. Accounts	Balance	No. Accounts	Balance	No. Accounts	Balance	No. Accounts	Balance	No. Accounts	Balance	No. Accounts	Balance	No. Accounts	Balance	No. Accounts	Balance
0 to 1,000.00
1,001.01 to 5,000.00
5,000.01 to Guarantee limit in force 1/
Guarantee limit in force + 0.01 1/ to 50,000.00
50,000.01 to 75,000.00
75,000.01 to 100,000.00
100,000.01 to 500,000.00
500,000.01 to 1,000,000.00
More than 1 million
Totals

1/ Updated based on the Law.

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 4

DEPOSITORS GUARANTEED BY LAW

Date: as of the XX of XX of XXXX
Balances in United States of America Dollars
1/ Updated based on the Law.

Instructions for completing Annex No. 4

The purpose of this Annex is to obtain the number of guaranteed depositors from the amount of the deposits.
To obtain the information in this Annex, the following must be considered:
a) Include only guaranteed depositors, that is, excluding the deposits of Annex No. 2 of these Rules; b) In cases where the depositor has one or more joint accounts, the proportion of the principal balance corresponding to them in each of said accounts must be considered, in accordance with literal b) of article 6 of these Rules; c) Group the deposits by client, including the proportion of their joint accounts in accordance with the preceding literal, and classify them by deposit range, including only the balance; d) Place the total of the sum of the deposits in the balance column according to the corresponding range. Likewise, the total number of accounts held by the depositor must be reported in the “No. Accounts” column.

Amounts	No. Persons	No. Accounts	Balance
0 to 1000
1001.01 to 5000
5000.01 to current Guarantee Limit 1/
Current Guarantee Limit + 0.01 1/ to 50000
50000.01 to 75000
75000.01 to 100000
100000.01 to 500000
500000.01 to 1000000
More than 1 million
Total

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 5

TERM DEPOSITS BY CALENDAR MATURITY

Date: as of the XX of XX of XXXX
Balances in Thousands of United States of America Dollars

Days remaining to maturity	Balance	No. Accounts	No. Persons
0 to 30
31 to 60
61 to 90
91 to 180
181 to 360
More than 360 days
Total

Instructions for completing Annex No. 5

The deposit balances must be expressed in United States of America dollars.
This report contains only information on term deposits, that is, those contained in the items “2111 Deposits agreed up to one year term”, “2112 Deposits agreed at more than one year term”, “2113 Negotiable Deposit Certificates”. As well as the item “2114 Restricted and Inactive Deposits, the so-called Deposits in Guarantee” and “Attached Deposits”, corresponding to term deposits. . Term deposits must be grouped by the days remaining to their maturity, taking the last day of the month as the reference date. For the report as of May 31 of a year, a deposit maturing on June 15 of that year will be reported within the first category of 0 to 30 days, since 15 calendar days remain to its maturity, regardless of whether it is a 180-day deposit, for example.

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 6

DEPOSIT CONCENTRATION REPORT

Date: as of the XX of XX of XXXX
Balance in United States of America Dollars

Corr.	Natural Person, Legal Person or Public Legal Person	Accumulated balance per client	Number of accounts per client	Related
1.	1= Natural; 2= Legal or 3= Public legal			US$ 1= Related; 2= Not related

Instructions for completing Annex No. 6

The balances must be reported in United States of America dollars. To obtain this report, deposits must be grouped by client and the 100 depositors, whether natural or legal persons, holding the largest deposit balances must be determined. The number of accounts held by that client must also be identified, regardless of the type of product or deposit in question, as well as determining whether they are natural or legal persons. Likewise, it is requested that the persons considered related to the bank be identified, whether by management or ownership in accordance with the provisions of the Banking Law. Public Legal Person shall be understood as the Nation, the Treasury, the Municipalities, the establishments financed with funds from the treasury, the autonomous ones, among others.

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 7

STATISTICS ON DEPOSITORS AND THEIR ACCOUNTS

Date: as of the XX of XX of XXXX

Item	Data
Total deposit balance US$
Savings deposit balance US$
Simplified savings deposit balance US$
Checking deposit balance US$
Term deposit balance US$
Total number of depositors	Number of persons
Total number of accounts	Number of accounts
Number of checking accounts	Number of accounts
Number of savings accounts	Number of accounts
Number of simplified savings accounts	Number of accounts
Number of term accounts	Number of accounts
Number of natural persons	Number of persons
Number of legal persons	Number of persons
Number of public legal persons	Number of persons
Number of private legal persons	Number of persons
Number of female depositors	Number of persons
Number of male depositors	Number of persons
Total balance of female depositors US$
Total balance of male depositors US$
Number of natural persons with checking accounts	Number of persons
Number of legal persons with checking accounts	Number of persons
Number of public legal persons with checking accounts	Number of persons
Number of natural persons with savings accounts	Number of persons
Number of legal persons with savings accounts	Number of persons
Number of public legal persons with savings accounts	Number of persons
Number of natural persons with term deposits	Number of persons
Number of legal persons with term deposits	Number of persons
Number of public legal persons with term deposits	Number of persons
Number of persons with simplified savings account	Number of persons

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 7

Instructions for completing Annex No. 7

This information must be reported in United States of America dollars, in number of persons, or in number of accounts, in accordance with the table. The classification of accounts by type shall be made as follows:
A) Savings Accounts:
1.-From the item “2110 Demand Deposits”, the so-called “Savings Deposits”; and 2.-From the item “2114 Restricted and inactive deposits”, the so-called “Deposits in guarantee”, “Attached deposits”, and “Inactive deposits”, corresponding to savings accounts. B) Simplified Savings Accounts 1.-From the item “2110 Demand Deposits”, the so-called “Simplified Savings Account Deposits”; and 2.-From the item “2114 Restricted and inactive deposits”, the so-called “Deposits in guarantee”, “Attached deposits”, and “Inactive deposits”, corresponding to simplified savings accounts. C) Checking Accounts:
1.-From the item “2110 Demand Deposits”, the so-called “Checking account deposits”; and 2.-From the item “2114 Restricted and inactive deposits”, the so-called “Attached deposits” and “Inactive deposits”, corresponding to checking accounts. D) Term Deposits:
1.-Those contained in the item “2111 Deposits agreed up to one year term”; 2.-Those contained in the item “2112 Deposits agreed at more than one year term”. 3.-Those contained in the item “2113 Negotiable Deposit Certificates; and 4.-From item “2114 Restricted and inactive deposits”, the so-called “Deposits in guarantee” and “Attached deposits”, corresponding to the term deposit account. For the foregoing, consider the following as validation points:

• Both the total deposits and the total accounts must be the sum of what is reported in Savings, Simplified Savings, Checking, Term, and Negotiable Deposit Certificates, respectively.
• The total number of depositors must be the sum of what is reported in Number of natural persons and Number of legal persons.
• Additionally, the number of legal persons shall be the sum of the Number of public legal persons and the Number of private legal persons.
• Deposit balances must consider both the principal balance and the interest payable balance.
• For the rows ‘total balances of female depositors’ and ‘total balances of male depositors’, all types of accounts must be included.

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 8

DEPOSITS BY TYPE OF CURRENCY

Date: as of the XX of XX of XXXX

Code	Currency	Balance in foreign currency	Balance in US$
USD
EUR
GTQ
HNL
CRC
NIO
PAB
MXN
OTR

Instructions for completing Annex No. 8

In this annex the total balance of the deposits of each currency must be placed.
If there are deposits only in United States of America dollars, a record must be added with the total in dollars and the same balance in both columns.

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 9

DETAILED INFORMATION ON DEPOSITS AND THEIR HOLDERS

NIU	Type of Relationship	Type of Person	Gender	District of Residence	Age	Account Type	Account No.	Number of Holders	Total Balance

Instructions for completing Annex No. 9

Balances must be reported in United States of America dollars. The file must include all records of active deposits and their holders. The values must comply with the established formats (for example, age in whole numbers, balance with two decimals). For greater detail, review Annex No. 10, File 9. For each NIU, as many rows must be reported as accounts it holds, including the proportion of the joint account.

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 10

FILE STRUCTURES

File 1 (Annex1.xml)

This file contains general information on guaranteed and non-guaranteed deposits; the file details information on the value of deposits collected, the number of accounts and the number of clients associated with each type of deposit (checking account, savings account, term deposit and various).

No.	Column name	Description
1.1	clase_depósito	Class of deposit according to Table 1
1.2	tipo_cuenta	Type of account according to Table 2
1.3	monto_deposito	Amount of the deposits
1.4	cantidad_cuenta	Number of accounts
1.5	cantidad_depositante	Number of persons who are depositors

File 2 (Annex2.xml)

This file details each of the items that make up the different types of deposits not guaranteed by law.

No.	Column name	Description
2.1	tipo_cuenta	Type of account according to Table 2
2.2	tipo_depósito	Type of deposit according to Table 3
2.3	monto_deposito	Amount of the deposits
2.4	cantidad_cuenta	Number of accounts
2.5	cantidad_depositante	Number of persons who are depositors

File 3 (Annex3.xml)

This file details information on deposits according to the type of person, type of deposit and the amount thereof.

No.	Column name	Description
3.1	tipo_cuenta	Type of deposit account according to Table 2B

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 10

No.	Column name	Description
3.2	código_monto_depósito	Code of the amount of the deposits according to Table 4
3.3	tipo_persona	Type of person according to Table 5
3.4	cantidad_cuenta	Number of accounts
3.5	saldo_depósito	Deposit balances

File 4 (Annex4.xml)

This file presents information on depositors guaranteed by amounts.

No.	Column name	Description
4.1	código_monto_depósito	Code of the amount of the deposits according to Table 4
4.2	cantidad_depositante	Number of persons who are depositors
4.3	cantidad_cuenta	Number of accounts
4.4	saldo_depósito	Value of deposits collected

File 5. (Annex5.xml)

This file presents information on term deposits classified by maturity days

No.	Column name	Description
5.1	código_días_vencimiento	Code of days remaining to maturity according to Table 6
5.2	saldo_depósito_vencimiento	Deposit balance at maturity
5.3	cantidad_cuenta	Number of accounts
5.4	cantidad_depositante	Number of persons who are depositors

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 10

File 6. (Annex6.xml)

This file presents a report of deposit concentration by client and determines the 100 largest depositors.

No.	Column name	Description
6.1	número_correlativo	Correlative number
6.2	tipo_persona	Type of person according to Table 5
6.3	saldo_acumulado	Accumulated balance of the client
6.4	cantidad_cuenta	Number of accounts held by the client
6.5	relación_banco	Type of relationship of the client with the bank according to Table 7

File 7. (Annex7.xml)

Global statistics on depositors and their accounts are presented.

No.	Column name	Description
7.1	saldo_total_depositos	Total balance of deposits
7.2	saldo_depositos_ahorro	Savings deposit balance
7.3	Saldo_depósitos_ahorro_ simplicada	Simplified savings deposit balance
7.4	saldo_depositos_corrientes	Checking deposit balance
7.5	saldo_depositos_plazos	Term deposit balance
7.6	cantidad_total_depositantes	Total number of depositors
7.7	cantidad_total_cuentas	Total number of accounts
7.8	cantidad_cuentas_corriente	Number of checking accounts
7.9	cantidad_cuentas_ahorro	Number of savings accounts
7.10	Cantidad_cuentas_de_ahorro_simplificada	Number of simplified savings accounts
7.11	cantidad_cuentas_plazo	Number of term accounts
7.12	cantidad_personas_ naturales	Number of natural persons
7.13	cantidad_personas_juridicas	Number of legal persons
7.14	cantidad_personas_juridicas_publicas	Number of public legal persons
7.15	cantidad_personas_juridicas_privadas	Number of private legal persons
7.16	Cantidad_ depositantes_mujeres	Number of female depositors

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 10

No.	Column name	Description
7.17	Number of male depositors	Number of male depositors
7.18	Total balance of female depositors	Total balance of female depositors
7.19	Total balance of male depositors	Total balance of male depositors
7.20	Cantidad_personas_naturales_cuentas corrientes	Number of natural persons with checking accounts
7.21	Cantidad_personas_jurídicas_cuentas corrientes	Number of legal persons with checking accounts)
7.22	Cantidad_ personas_jurídicas_ publicas_cuentas_corrientes	Number of public legal persons with checking accounts
7.23	Cantidad_personas_naturales_ cuentas_ahorro	Number of natural persons with savings accounts
7.24	Cantidad_personas_jurídicas_ cuentas_ahorro	Number of legal persons with savings accounts
7.25	Cantidad_personas_jurídicas_publicas_cuentas_ahorro	Number of public legal persons with savings accounts
7.26	Cantidad_personas_naturales_depósito_plazo	Number of natural persons with term deposit
7.27	Cantidad_personas_jurídicas_ Depósito_plazo	Number of legal persons with term deposit
7.28	Cantidad_personas_jurídicas publicas _depósito_plazo	Number of public legal persons with term deposit
7.29	Cantidad_ personas_cuenta_ahorro_ simplificada	Number of persons with simplified savings account
7.30	Cantidad_cuentas_mancomunadas	Number of joint accounts

File 8. (Annex8.xml)

Information on deposits by type of currency and their equivalent in United States of America Dollars is detailed

No.	Column name	Description
8.1	código_moneda_extranjera	Foreign currency code according to Table 8.
8.2	saldo_moneda_extranjera	Deposit balances in foreign currency.
8.3	saldo_dolar	Deposit balances expressed in United States of America Dollars

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 10

File 9 (Annex9.xml)

This file presents structured information on deposits and their holders, including data such as the client's unique identification number (NIU), their relationship with the institution, type of person, gender, district of residence, age, account type, account number, number of associated holders and the total deposit balance. Each record will reflect the link between the holder and their deposit(s), allowing the consolidation of the information required for statistical purposes.

No.	Column name	Description
9.1	NIU	Unique identification number of the client within the institution.
9.2	relacion_banco	Indicates the client's relationship with the financial institution, in accordance with Table 7
9.3	tipo_persona	Defines whether the client is a natural person, legal person or public legal person, in accordance with Table 5. Public Legal Person shall be understood as the Nation, the Treasury, the Municipalities, the establishments financed with funds from the treasury, the autonomous ones, among others.
9.4	genero	Gender of the account holder. For legal persons “N” must be used, for natural persons as applicable. M = Male F = Female N = Not Applicable
9.5	distrito	Coding in accordance with Table 14 Districts of the “Technical Rules on the Procedure for the Collection of Information of the Central Risk System” (NRP-41) approved by the Central Reserve Bank of El Salvador through its Rules Committee. When the client resides abroad, code “1500” must be used.
9.6	edad	Age of the holder expressed in years, calculated as of the report generation date.
9.7	tipo_cuenta	Type of deposit account in accordance with Table 2C.
9.8	numero_cuenta	Unique number assigned to the account at the institution.
9.9	numero_titulares	Number of holders associated with the deposit.
9.10	saldo_total	Total balance available in the account divided by the number of holders, expressed in local currency.

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 10

Value tables

Table 1. Class of deposit

Code	Description
1	Guaranteed
2	Not Guaranteed

Table 2. Type of account

Code	Description
1	Checking accounts
2	Savings accounts
3	Term deposits
4	Various
5	Total

Table 2-B. Type of account – for Annex 3

Code	Description
1	Checking accounts
2	Savings accounts
3	Term deposits
4	Total

Table 2-C. Type of account – for Annex No. 9

Code	Description
1	Checking accounts
2	Savings accounts
3	Term deposits
4	Savings accounts with simplified requirement

Table 3. Type of deposit

Code	Description
1	From other banks regulated in accordance with the Banking Law or other laws in force, and Savings and Credit Societies;
2	Companies belonging to the same financial conglomerate or business group as the member entities;

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 10

4	Investment fund managers and companies that administer third-party resources in the form of autonomous patrimonies or any other similar figure, when the deposits belong to said patrimonies; and,
5	Those for which a relationship with money laundering as well as terrorism financing is judicially demonstrated
6	The president, directors, executive directors, managers, legal representative, administrators of the member entities and of those who materially exercise directive functions in the member entities;
7	Holders of three percent or more of the shares of the entity. To determine this percentage, the shares of the holder's spouse or life partner, those of relatives within the first degree of consanguinity and the proportional part corresponding to them, when they have a social participation in companies that are shareholders of an entity, shall be added to the holder's shares;

Table 4. Code of deposit amount ranges

Code	Description
1	0.00 to 1,000.00
2	1,000.01 to 5,000.00
3	5,000.01 to current guarantee limit
4	Current guarantee limit+0.01 to 50,000.00
5	50,000.01 to 75,000.00
6	75,000.01 to 100,000.00
7	100,000.01 to 500,000.00
8	500,000.01 to 1,000,000.00
9	More than 1 million
10	Total

Table 5. Type of person

Code	Description
1	Natural
2	Legal
3	Public legal

CNBCR-07/2026

NRSF-06

TECHNICAL RULES FOR REPORTING GUARANTEED DEPOSITS

Approval: 10/20/2026
Effective: 11/04/2026

Annex No. 10

Table 6. Maturity days code

Code	Description
1	0 to 30
2	31 to 60
3	61 to 90
4	91 to 180
5	181 to 360
6	More than 360 days
7	Total

Table 7. Type of relationship

Code	Description
1	Related
2	Not related

Table 8. Type of foreign currency

Code	Description
USD	United States of America Dollar
EUR	Euros
GTQ	Quetzales
HNL	Lempiras
CRC	Costa Rican Colón
NIO	Córdoba
PAB	Balboa
MXN	Mexican Peso
OTR	Others