RegAlertRule · BCR · 20 Oct 2026 · NRSF-06
Technical Standards for Reporting Guaranteed Deposits
Banks and branches of foreign banks regulated by the Banking Law, Savings and Credit Societies, and other banks regulated under laws in force must submit monthly deposit information to the Institute and the Superintendence within the first ten business days of each month, using Annexes Nos. 1–9, reporting guaranteed deposits capped at the current guaranteed amount and excesses as non-guaranteed, with joint-account guarantees capped at three times the guarantee limit. They must designate a submission-responsible person, notifying replacements within five business days. These Standards, effective 04/11/2026, repeal NRSF-01; adjustments are due by April 30, 2027, with new-field submissions from May 3, 2027. Non-compliance is sanctioned under the Law on Supervision and Regulation of the Financial System.
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 20/10/2026
Entry into force: 04/11/2026
THE STANDARDS COMMITTEE OF THE CENTRAL RESERVE BANK OF EL SALVADOR,
WHEREAS:
I. That 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 under the law regulating Savings and Credit Societies, and other banks regulated under the laws in force, shall be members of the Deposit Guarantee Institute, with the exception of the Agricultural Development Bank, in which 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. That 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 Superintendence of the Financial System and the Central Reserve Bank of El Salvador, as pertinent.
III. That the fifth paragraph of Article 91 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 Superintendence of the Financial System, within the first ten business days of each month, the amount of guaranteed deposits and the basic information on deposits and their holders, in the manner specified by the technical standards in force.
THEREFORE, by virtue of the regulatory powers conferred by Article 99 of the Law on 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: 20/10/2026
Entry into force: 04/11/2026
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 submit to the Deposit Guarantee Institute and the Superintendence 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) Banks and branches of foreign banks regulated by the Banking Law;
b) Savings and Credit Societies established under the Law regulating 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, in accordance with the provisions of their special Law, are excepted from the application of these Standards.
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: 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: 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: The sum above the guarantee limit per person, as well as the balances of interest payable;
e) Corporate Group: In accordance with Article 5, letter n) of the Securities Market Law, it 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 of the share capital of each of them, or that have common shareholders who, directly or indirectly, hold at least fifty percent of the capital of another company, which allows presuming that the economic and financial performance is determined by common interests or subordinated to the group;
f) Institute: Deposit Guarantee Institute;
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 20/10/2026
Entry into force: 04/11/2026
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) Superintendence: Superintendence of the Financial System.
CHAPTER II
INFORMATION REQUIRED
Art. 4.- The obligated subjects must submit, in a single submission to the Institute and the Superintendence, within the first ten business days of each month, information on deposits, in accordance with the formats and instructions established in the Annexes to 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 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 Guaranteed Deposits and, for purposes of reconciliation and validation, 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 current guaranteed amount. 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, it 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 under the Banking Law or other laws in force, and Savings and Credit Societies;
b) Companies belonging to the same financial conglomerate or corporate group as 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, there shall be added to the holder's shares those of the spouse or life partner, those of relatives within the first degree of consanguinity,
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 20/10/2026
Entry into force: 04/11/2026
and the proportional share corresponding to them, when they have a social participation in companies that are shareholders of an entity;
e) Securitization companies, investment fund management companies 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 for which a judicial relationship with money laundering, as well as terrorist financing, is 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 letter 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 to these Standards, the balances of principal and 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 heading "2110 Demand Deposits", those called "Checking Account Deposits"; and
ii. From the heading "2114 Restricted and Inactive Deposits", those called "Attached Deposits" and "Inactive Deposits".
b) Savings Accounts:
i. From the heading "2110 Demand Deposits", those called "Savings Deposits" and "Simplified Savings Account Deposits"; and
ii. From the heading "2114 Restricted and Inactive Deposits", those called "Guarantee Deposits", "Attached Deposits", and "Inactive Deposits".
c) Time Deposits:
i. Those contained in the heading "2111 Deposits Agreed Up to One Year Term";
ii. Those contained in the heading "2112 Deposits Agreed at More Than One Year Term",
iii. Those contained in the heading "2113 Negotiable Certificates of Deposit" and
iv. From the heading "2114 Restricted and Inactive Deposits", those called "Guarantee Deposits" and "Attached Deposits".
The Institute and the Superintendence may require the pertinent clarifications on the information obtained in accordance with these Standards.
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 20/10/2026
Entry into force: 04/11/2026
Art. 6.- The obligated subjects must estimate 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 deposit types, the estimate 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 Superintendence shall submit 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 after 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 on 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 Superintendence. In the event that this person is replaced, the obligated subjects must communicate the respective changes to the Institute and the Superintendence, within the following five business days after the change, in order to update the user's name and assign the password for the submission of information by electronic means.
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 20/10/2026
Entry into force: 04/11/2026
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 of the Law on 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 provision
Art. 11.- The obligated subjects shall have until April 30, 2027 to make the corresponding adjustments for the implementation of the submission of information under 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 Superintendence, through the means and frequency previously established by said Standard, until the implementation period indicated in the first paragraph of this article ends.
Aspects not provided for
Art. 12.- Aspects not provided for in terms 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: 20/10/2026
Entry into force: 04/11/2026
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 | Non-Guaranteed Deposits | ||||||
|---|---|---|---|---|---|---|---|---|
| Amount | Number of Accounts | Number of Depositors (persons) | Amount | Number of Accounts | 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, adding all deposits of which they are the holder, including accrued interest and the proportional share 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 letter 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, recording 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, recording in the "Number of Accounts" column the total number of accounts;
f) For letters c) to e), the "Amount" column of the "Guaranteed Deposits" column must not exceed the current guaranteed amount per person;
g) If any of the letters c) to e) exceed the current guaranteed amount, 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 as in the "Guaranteed Deposits" section;
h) Depositors without the right to a 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 match the "Total balance of deposits" of Annex No. 7 of these Standards.
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 20/10/2026
Entry into force: 04/11/2026
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 under the Banking Law or other laws in force, and Savings and Credit Societies; | |||
| b) Companies belonging to the same financial conglomerate or corporate group as 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, there shall be added to the holder's shares those of the spouse or life partner, those of relatives within the first degree of consanguinity and the proportional share corresponding to them, when they have a social participation in companies that are shareholders of an entity; | |||
| e) Securitization companies, investment fund management companies 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 for which a judicial relationship with money laundering, as well as terrorist financing, is demonstrated. | |||
| Savings Accounts: | |||
| a) From other banks regulated under the Banking Law or other laws in force, and Savings and Credit Societies; | |||
| b) Companies belonging to the same financial conglomerate or corporate group as 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, there shall be added to the holder's shares those of the spouse or life partner, those of relatives within the first degree of consanguinity and the proportional share corresponding to them, when they have a social participation in companies that are shareholders of an entity; |
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 20/10/2026
Entry into force: 04/11/2026
Annex No. 2
e) Securitization companies, investment fund management companies 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 for which a judicial relationship with money laundering, as well as terrorist financing, is demonstrated.
Time Deposits:
a) From other banks regulated under the Banking Law or other laws in force, and Savings and Credit Societies;
b) Companies belonging to the same financial conglomerate or corporate group as 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, there shall be added to the holder's shares those of the spouse or life partner, those of relatives within the first degree of consanguinity and the proportional share corresponding to them, when they have a social participation in companies that are shareholders of an entity;
e) Investment fund management companies 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 for which a judicial relationship with money laundering, as well as terrorist financing, is demonstrated.
Various:
a) From other banks regulated under the Banking Law or other laws in force, and Savings and Credit Societies;
b) Companies belonging to the same financial conglomerate or corporate group as 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, there shall be added to the holder's shares those of the spouse or life partner, those of relatives within the first degree of consanguinity and the proportional share corresponding to them, when they have a social participation in companies that are shareholders of an entity; and
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 20/10/2026
Entry into force: 04/11/2026
Annex No. 2
e) Securitization companies, investment fund management companies 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 for which a judicial relationship with money laundering, as well as terrorist financing, is 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, recording 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, recording in the "Number of Accounts" columns the total number of accounts.
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 20/10/2026
Entry into force: 04/11/2026
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 | Legal Persons | Public Legal Persons | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Checking | Savings | Time | Checking | Savings | Time | Checking | Savings | 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 | No. Accounts | Balance | |
| 0 to 1,000.00 | ||||||||||||||||||||
| 1,001.01 to 5,000.00 | ||||||||||||||||||||
| 5,000.01 to Current Guarantee Limit 1/ | ||||||||||||||||||||
| Current Guarantee Limit + 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 STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 10/20/2026
Effective: 11/04/2026
Annex No. 4
DEPOSITORS GUARANTEED BY LAW
Date: as of the XX day 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 based on the amount of deposits.
To obtain the information for this Annex, the following must be considered:
a) Include only guaranteed depositors, that is, excluding the deposits in Annex No. 2 of these Standards;
b) In cases where the depositor has one or more joint accounts, the proportion of the principal balance corresponding to him/her in each of said accounts must be considered, in accordance with literal b) of article 6 of these Standards;
c) Group 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 sum of 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 STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 10/20/2026
Effective: 11/04/2026
Annex No. 5
TIME DEPOSITS BY CALENDAR MATURITY
Date: as of the XX day of XX of XXXX
Balances in Thousands of United States of America Dollars
| Days remaining to maturity | Balances | 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 only contains information on time 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 Certificates of Deposit”. As well as the item “2114 Restricted and Inactive Deposits, the so-called Deposits in Guarantee” and “Embargoed Deposits”, corresponding to time deposits.
Time 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 that matures 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 STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 10/20/2026
Effective: 11/04/2026
Annex No. 6
DEPOSIT CONCENTRATION REPORT
Date: as of the XX day of XX of XXXX
Balance in United States of America Dollars
| Corr. | Natural Person, Legal Entity or Public Legal Entity | Accumulated Balance by client | Number of accounts per client | Related |
|---|---|---|---|---|
| 1= Natural; 2= Legal Entity or 3= Public legal entity | US$ | 1= Related; 2= Not related |
Instructions for completing Annex No. 6
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, that hold 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 Entity shall be understood as the Nation, the Treasury, the Municipalities, the establishments that are financed with funds from the treasury, the autonomous entities, among others.
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS 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 day of XX of XXXX
| Item | Data |
|---|---|
| Total balance of deposits | US$ |
| Balance of savings deposits | US$ |
| Balance of simplified savings deposits | US$ |
| Balance of current deposits | US$ |
| Balance of time deposits | US$ |
| Total number of depositors | Number of persons |
| Total number of accounts | Number of accounts |
| Number of current accounts | Number of accounts |
| Number of savings accounts | Number of accounts |
| Number of simplified savings accounts | Number of accounts |
| Number of time accounts | Number of accounts |
| Number of natural persons | Number of persons |
| Number of legal entities | Number of persons |
| Number of public legal entities | Number of persons |
| Number of private legal entities | 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 current accounts | Number of persons |
| Number of legal entities with current accounts | Number of persons |
| Number of public legal entities with current accounts | Number of persons |
| Number of natural persons with savings accounts | Number of persons |
| Number of legal entities with savings accounts | Number of persons |
| Number of public legal entities with savings accounts | Number of persons |
| Number of natural persons with time deposits | Number of persons |
| Number of legal entities with time deposits | Number of persons |
| Number of public legal entities with time deposits | Number of persons |
| Number of persons with simplified savings accounts | Number of persons |
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS 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 done 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”, “Embargoed 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”, “Embargoed deposits”, and “Inactive deposits”, corresponding to simplified savings accounts.
C) Current Accounts:
1.- From the item “2110 Demand Deposits”, the so-called “Current account deposits”; and 2.- From the item “2114 Restricted and inactive deposits”, the so-called “Embargoed deposits” and “Inactive deposits”, corresponding to current accounts.
D) Time 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 Certificates of Deposit”; and 4.- From item “2114 Restricted and inactive deposits”, the so-called “Deposits in guarantee” and “Embargoed deposits”, corresponding to the time deposit account.
For the foregoing, consider the following validation points:
- Both total deposits and total accounts must be the sum of what is reported in Savings, Simplified Savings, Current, Time, and Negotiable Certificates of Deposit, respectively.
- The total number of depositors must be the sum of what is reported in Number of natural persons and Number of legal entities.
- Additionally, the number of legal entities shall be the sum of the Number of public legal entities and the Number of private legal entities.
- Deposit balances must consider both the principal balance and the balance of interest payable.
- 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 STANDARDS 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 day 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 deposits in each currency must be placed.
If there are only deposits 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 STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 10/20/2026
Effective: 11/04/2026
Annex No. 9
DETAILED INFORMATION ON DEPOSITS AND THEIR HOLDERS
| NIU | Relationship Type | Person Type | Gender | District of Residence | Age | Account Type | No. Account | 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 STANDARDS 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 associated clients for each type of deposit (current account, savings account, time 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 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 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 STANDARDS 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 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 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 deposit collected |
File 5. (Annex5.xml)
This file presents information on time 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 STANDARDS 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 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 | Balance of savings deposits |
| 7.3 | Saldo_depósitos_ahorro_ simplicada | Balance of simplified savings deposits |
| 7.4 | saldo_depositos_corrientes | Balance of current deposits |
| 7.5 | saldo_depositos_plazos | Balance of time deposits |
| 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 current 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 time accounts |
| 7.12 | cantidad_personas_ naturales | Number of natural persons |
| 7.13 | cantidad_personas_juridicas | Number of legal entities |
| 7.14 | cantidad_personas_juridicas_publicas | Number of public legal entities |
| 7.15 | cantidad_personas_juridicas_privadas | Number of private legal entities |
| 7.16 | Cantidad_ depositantes_mujeres | Number of female depositors |
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 10/20/2026
Effective: 11/04/2026
Annex No. 10
| No. | Column Name | Description |
|---|---|---|
| 7.17 | Cantidad de depositantes hombres | Number of male depositors |
| 7.18 | Saldo total depositantes mujeres | Total balance of female depositors |
| 7.19 | Saldo total depositantes hombres | Total balance of male depositors |
| 7.20 | Cantidad_personas_naturales_cuentas corrientes | Number of natural persons with current accounts |
| 7.21 | Cantidad_personas_jurídicas_cuentas corrientes | Number of legal entities with current accounts) |
| 7.22 | Cantidad_ personas_jurídicas_ publicas_cuentas_corrientes | Number of public legal entities with current 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 entities with savings accounts |
| 7.25 | Cantidad_personas_jurídicas_publicas_cuenta s_ahorro | Number of public legal entities with savings accounts |
| 7.26 | Cantidad_personas_naturales_depósito_plazo | Number of natural persons with time deposits |
| 7.27 | Cantidad_personas_jurídicas_ Depósito_plazo | Number of legal entities with time deposits |
| 7.28 | Cantidad_personas_jurídicas publicas _depósito_plazo | Number of public legal entities with time deposits |
| 7.29 | Cantidad_ personas_cuenta_ahorro_ simplificada | Number of persons with simplified savings accounts |
| 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 | Balances of deposits in foreign currency |
| 8.3 | saldo_dolar | Balances of deposits expressed in United States of America Dollars |
CNBCR-07/2026
NRSF-06
TECHNICAL STANDARDS 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 his/her deposit(s), allowing 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 entity or public legal entity, in accordance with Table 5. Public Legal Entity shall be understood as the Nation, the Treasury, the Municipalities, the establishments that are financed with funds from the treasury, the autonomous entities, among others. |
| 9.4 | genero | Gender of the account holder. For legal entities “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 Standards 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 Standards Committee. When the client resides abroad, the 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 STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 10/20/2026
Effective: 11/04/2026
Annex No. 10
Value tables
Table 1. Deposit class
| Code | Description |
|---|---|
| 1 | Guaranteed |
| 2 | Non-Guaranteed |
Table 2. Type of account
| Code | Description |
|---|---|
| 1 | Current accounts |
| 2 | Savings accounts |
| 3 | Time deposits |
| 4 | Various |
| 5 | Total |
Table 2-B. Type of account – for Annex 3
| Code | Description |
|---|---|
| 1 | Current accounts |
| 2 | Savings accounts |
| 3 | Time deposits |
| 4 | Total |
Table 2-C. Type of account – for Annex No. 9
| Code | Description |
|---|---|
| 1 | Current accounts |
| 2 | Savings accounts |
| 3 | Time deposits |
| 4 | Savings accounts with simplified requirement |
Table 3. Type of deposit
| Code | Description |
|---|---|
| 1 | Of 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 STANDARDS FOR REPORTING GUARANTEED DEPOSITS
Approval: 10/20/2026
Effective: 11/04/2026
Annex No. 10
| Code | Description |
|---|---|
| 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 terrorist 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 holder's shares shall be added to those 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; |
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 STANDARDS 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 |
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- Obligation 60
- Definition / condition 173
- Reporting template 191
- background, boilerplate
Lineage: In force
Timeline
This document supersedes: Technical Standards for Reporting Guaranteed Deposits
What changed in the obligations
Against Technical Standards for Reporting Guaranteed Deposits (2016-10-26)
12 new obligations · 1 changed obligation · 1 amount or limit changed · 3 changes of scope · 1 not carried over
39 obligations are the same in both texts.
Changed (5)
- What must be done
- Before
- CONSIDERING: III. That Article 167 of the Banks Law determines that banks must report to the Deposit Guarantee Institute and the Financial System Superintendency, within the first ten business days of each month, the amount of guaranteed deposits.
- Now
- WHEREAS: III. That the fifth paragraph of Article 91 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 Superintendence of the Financial System, within the first ten business days of each month, the amount of guaranteed deposits and the basic information on deposits and their holders, i…
- Scope
- Before
- d) For letters a) to c), the “Amount” column of the “Guaranteed Deposits” column, must not exceed the current guaranteed amount per person; (1)
- Now
- Calculation of guaranteed balance per person: f) For letters c) to e), the "Amount" column of the "Guaranteed Deposits" column must not exceed the current guaranteed amount per person;
- Scope
- Before
- b) Group deposits by client and classify them by deposit range.
- Now
- To obtain the information for this Annex, the following must be considered: c) Group 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;
- Amount or limit
- Before
- c) Place the deposit amount in the balance column according to the corresponding range.
- Now
- To obtain the information for this Annex, the following must be considered: d) Place the total sum of deposits in the balance column according to the corresponding range.
- Scope
- Before
- Both total deposits and total accounts must be the sum of what is reported in Savings, Simplified Savings, Checking, and Time, respectively.
- Now
- For the foregoing, consider the following validation points: - Both total deposits and total accounts must be the sum of what is reported in Savings, Simplified Savings, Current, Time, and Negotiable Certificates of Deposit, respectively.
New in this text (12)
- 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 under the Banking Law or other laws in force, and Savings and Credit Societies;
- 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: 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;
- e) Securitization companies, investment fund management companies 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;
- h) The excess of joint accounts, when these have a balance greater than three times the guarantee limit in force, considering the provisions of letter b) of Article 6 of these Standards.
- In the case of joint accounts, they must be reported only once regardless of the number of holders the account has.
- Art. 6.- The obligated subjects must estimate guaranteed and non-guaranteed deposits and provide the information based on Annexes Nos. 1 and 2 of these Standards, considering the following: In no case may the total guarantee for each joint deposit exceed three times the guarantee limit.
- 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 Superintendence, through the means and frequency previously established by said Standard, until the implementation period indicated in the first paragraph of this article ends.
- Calculation of guaranteed balance per person: h) Depositors without the right to a 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
- In this annex the total balance of deposits in each currency must be placed.
- 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 each NIU, as many rows must be reported as accounts it holds, including the proportion of the joint account.
Not carried over (1)
- All account balances will be validated with the information sent in the saldo_cuenta.xml file of the "Technical Standards for Submission and Collection of Information for the Accounting and Statistical System of Financial Entities" (NRP-51) (2).
“Not carried over” means the sentence has no counterpart in this text; the rule can still be in force in another text.
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