Technical Standards for the Information Collection Procedure for the Shareholder Register — BCR — SV

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-02/2023
NRP-37
TECHNICAL STANDARDS FOR THE INFORMATION COLLECTION PROCEDURE FOR THE SHAREHOLDER REGISTER Approval: 17/03/2023 Validity: 03/04/2023

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

I. That Article 37 of the Law for the Supervision and Regulation of the Financial System establishes that supervised entities, as well as their shareholders or partners, must provide all necessary information to keep the public records mentioned in the laws governing them updated, within the established timeframes and in the manner specified.

II. That letters a) and b) of Article 78 of the Law for the Supervision and Regulation of the Financial System establish that the Financial System Superintendence will organize and keep updated the records related to the shareholders of the members of the financial system and of registered issuers.

III. That Articles 10, 11, 12, 14, 204, and 205 of the Banks Law establish the requirements to be shareholders and the monthly timeframe for entities to report on the transfer of shares.

IV. That Article 157 of the Law for Cooperative Banks and Savings and Credit Societies establishes that the provisions of the Banks Law contained in Title Two, regarding organization, administration, and operation, including provisions applicable to shareholders, apply to Savings and Credit Societies.

V. That Articles 6, 7, and 27 of the Insurance Companies Law establish the requirements to be shareholders and the authorization for shareholders holding more than one percent of the capital of the insurance company.

VI. That Articles 32 and 33 of the Integral Law of the Pension System establish the persons who must own at least fifty percent of the capital, and the authorization for the shareholder holding more than one percent of the capital of the Institution.

VII. That Articles 22, 23, and 31 of the Securities Market Law establish that each exchange must be constituted by an indefinite number of shareholders, of whom at least ten must be stockbroker houses legally constituted, registered or in the process of registering in the same.

VIII. That Articles 10 and 16 of the Investment Funds Law regulate that any person may own shares of a Manager, without prejudice to what is established in the second paragraph of said Article, and in Article 17 of the Investment Funds Law for controlling or relevant shareholders. Within the shareholding participation of each person, the participation they have in companies that are shareholders of the Manager will also be considered.

IX. That Articles 8 and 9 of the Investment Banks Law regulate the requirements to be shareholders, the authorization for shareholders holding more than one percent of the capital of an investment bank, and the timeframe for these entities to report on the transfer of shares to the Financial System Superintendence. (2)

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 THE INFORMATION COLLECTION PROCEDURE FOR THE SHAREHOLDER REGISTER

CHAPTER I
OBJECTIVE, SUBJECTS, AND TERMS

Objective
Art. 1.- These Standards aim to establish the form and means to provide the necessary information, as well as to fix the requirements that the database of the Public Shareholder Register and the report on share transfers must contain, which Members of the Financial System and Issuers of Public Offer Securities are obligated to remit to the Financial System Superintendence.

Subjects
Art. 2.- The subjects obligated to comply with the provisions established in these Standards are:
a) Banks constituted in El Salvador and their subsidiaries; b) Companies that, in accordance with the law, integrate financial conglomerates, or that the Superintendence declares as such, which includes both their controlling companies and their member companies; c) Cooperative banks, savings and credit societies, and federations regulated by the Law for Cooperative Banks and Savings and Credit Societies; d) Mutual guarantee societies and their local guarantors; e) Companies that offer complementary services to the financial services of the members of the financial system, particularly those in which they participate as investors; f) Administrators or operators of payment systems and securities settlement systems; g) Foreign currency exchange houses; h) Securitization companies; i) Products and services exchanges; j) Pension fund administrators; k) Insurance companies, their foreign branches, and the branches of foreign insurance companies established in the country; l) Securities exchanges; m) Stockbroker houses; n) Companies specialized in the deposit and custody of securities; o) Risk rating agencies; p) Institutions providing auxiliary services to the stock market; q) Agents specialized in securities valuation; r) General warehouses; s) Investment fund managers; t) Legal entities that systematically or substantially perform money sending or receiving operations, by any means, at the national and international level; u) Registered issuers, regarding their shareholders who hold more than ten percent of their share capital; (2) v) Investment Banks constituted in El Salvador and their subsidiaries; and (2) w) Other entities indicated by the laws. (2)

Terms
Art. 3.- For the purposes of these Standards, the terms indicated below have the following meaning:
a) Shareholder: owner of the share(s) of the subjects obligated to apply these Standards; the term will also serve to refer to the partners of Cooperative Associations subject to the application of these Standards; b) Central Bank: Central Reserve Bank of El Salvador; c) DUI: Unique Identity Document; d) Issuer(s): issuers of public offer securities according to the Securities Market Law. For the purposes of these Standards, the State and the Central Reserve Bank of El Salvador are excepted; e) Entity: subject obligated to comply with these Standards; f) NIT: Tax Identification Number; g) Register: Public Shareholder Register; h) Public Shareholder Register: the Register constituted in the Financial System Superintendence for the purpose of identifying the shareholders of the entities that are members of the financial system and of registered issuers; and i) Superintendence: Financial System Superintendence.

CHAPTER II
PUBLIC SHAREHOLDER REGISTER

Public Shareholder Register
Art. 4.- The Superintendence will organize and keep updated the Public Shareholder Register of the members of the Financial System and the issuers. For the update of the register, Members of the Financial System and issuers must inform the Superintendence only when share transfers have occurred or modifications have been made to the files of persons, relatives, company partners, and certificates, with respect to the last reported submission. The transfers and modifications made will be reported as follows: (3) a) For Banks, Investment Banks, and Savings and Credit Societies, within the first ten business days of the following month in which the modification occurred; (1) (2) (3) b) For Insurance Companies, within the first five business days of the following month in which the modification occurred; (3) c) For Cooperative Banks and Federations regulated by the Law for Cooperative Banks and Savings and Credit Societies, within the first ten business days of the following quarter in which the modification occurred; (1) (3) d) For Pension Fund Administrators, within the first five business days of the following month in which the modification occurred; (3) e) For issuers and stockbroker houses, within the first eight days after the modification occurred; and (3) f) For the rest of the Members of the Financial System and issuers that are not members, within the first eight business days of the following month in which the modification occurred. (1) (3) Repealed. (3)

Identification of Persons
Art. 5.- While there is no single document in the country that identifies the natural or legal person, the Superintendence will require the Tax Identification Number (NIT) as such for the aforementioned persons.

Every new shareholder, as well as existing ones, must have their corresponding valid NIT. Entities must seek the mechanism for updating and purging their databases corresponding to the Tax Identification Number (NIT). Regarding the obligation to present the NIT, the provisions established by the Tax Administration regarding this matter must be complied with. For the identification of persons not resident or not domiciled in the country, whether natural or legal, who do not possess an NIT, entities must request from the Superintendence a unique identification number that will serve as the Tax Identification Number (NIT) for said shareholder, partner, associate, or relative. This identification number will be exclusively for internal use by the Superintendence and will have no effect for any other procedure. This information will be requested by the means established by the Superintendence. (1)

CHAPTER III
INSTRUCTIONS ON THE SUBMISSION

Instructions on the submission
Art. 6.- The structure of the data files, the XML files for the transmission of information, and the data dictionary are contained in Annexes No. 1 and 2 of these Standards. The files developed for the capture of information are the following:
a) persona.xml file: this file must detail the data of all natural and legal persons whose NIT is found in the inventory files of share certificates, relatives, transfers, and company partners. It is important to note that even if a person is found in the four files or multiple times within the same file, they only need to be reported once in this file; b) certificado.xml file: this file must contain the details of shareholder certificates. This file must be updated monthly. To enter the shareholder's certificate into this file, it is necessary that the NIT or DUI has first been entered in the persona.xml file; (1) c) pariente.xml file: this file must detail the spouse, relatives in the first and second degree of consanguinity, and first degree of affinity of each shareholder. To enter a relative in this file, it is necessary that the NIT of the relative has first been entered in the persona.xml file and the NIT of the shareholder in the share certificate inventory, and they must correspond to natural persons. The information of deceased relatives should not be submitted. The codes for relatives are detailed in Annex No. 3; (1) d) traspaso.xml file: this file must detail the share transfers made in the month being reported. When obligated entities proceed to send transfers, they must take into account the following special considerations: (1)
i. Transfers must be ordered by date and certificate number, maintaining a logical order between transferors and acceptors so that the total number of shares transferred matches the number accepted in the new certificate(s), ensuring that the same transfer has the same date and is not repeated in different months;
ii. When the acceptor is a new shareholder and is also a legal entity, the details of its partners must be sent in the socios_sociedad.xml file;
iii. Any total or partial transfer of shares eliminates the transferor's certificate and creates a new certificate for the acceptor. In the case of a partial transfer, the entity must create a new certificate number for the shareholder transferring the shares;
iv. Share fractions are not allowed; and
v. A certificate cannot be shared by multiple persons.
Cooperative Banks and Federations subject to these Standards will not submit this file. (1) e) socios_sociedad.xml file: this file must contain the details of the partners of those companies that are themselves shareholders of a specific entity. Special considerations in the submission of company partners:
i. All legal entities must always be sent with an NIT;
ii. This file must report both the direct shareholder companies of the entity and the indirect ones; and (1)
iii. The participation percentages of the companies must sum to 100%.
Other Considerations
Art. 7.- Other considerations that entities must take into account when proceeding to submit the information required in the files of the annexes of these Standards are the following:
a) The Superintendence will make available to entities an application that will validate the data of the aforementioned files, through which it will be verified that the information sent complies with the provisions established in these Standards; b) Entities must refrain from sending files other than those requested; c) In case errors are found in the submitted data, the Superintendence will communicate this to the entity, and the entity must resubmit them within a timeframe of 10 business days after notification; and d) The information received by the Superintendence may be modified within the established timeframe for its presentation; once this has expired, it will be considered final; however, the entity may request the respective substitution, justifying it appropriately.

CHAPTER IV
OTHER PROVISIONS AND VALIDITY

Sanctions
Art. 8.- Non-compliance with the provisions contained in these Standards will be sanctioned in accordance with what is established in the Law for the Supervision and Regulation of the Financial System.

Repeal
Art. 9.- These Standards repeal, as of October 31, 2023, the "Standards for the Information Collection Procedure for the Public Shareholder Register" (NPB4-12), approved in Session No. CD-15/1999, of February 18, 1999, approved by the Board of Directors of the Financial System Superintendence, whose Organic Law was repealed by Legislative Decree No. 592 containing the Law for the Supervision and Regulation of the Financial System, published in the Official Gazette No. 23, Volume No. 390, dated February 2, 2011.

Transitory
Art. 10.- The entities listed in Article 2 must complete by October 31, 2023, the implementation of the provisions established in these Standards. Entities subject to the application of the "Standards for the Information Collection Procedure for the Public Shareholder Register of Banks, Financial Institutions, and Insurance Companies" (NPB4-12) must continue to submit information to the Financial System Superintendence according to what is established in the aforementioned Standard, until they have completed the implementation timeframe of the "Technical Standards for the Information Collection Procedure for the Shareholder Register" (NRP-37). The "Standards for the Information Collection Procedure for the Public Shareholder Register of Banks, Financial Institutions, and Insurance Companies" (NPB4-12) are repealed, as of the validity of the "Technical Standards for the Information Collection Procedure for the Shareholder Register" (NRP-37) referenced in the previous paragraph of these Standards.

In any case, if the entity fails to implement the developments within the timeframe indicated in the first paragraph of this article, it may submit to the consideration of the Central Bank, duly justified, a request for an additional timeframe that may not exceed 20 business days. Transitory Provision for adaptation of modifications related to the submission of information by companies specialized in the deposit and custody of securities, cooperative banks, and federations. (1) Art. 10-A.- Companies specialized in the deposit and custody of securities, cooperative banks, and federations must complete by July 31 the necessary adaptations for the implementation of the modifications of Articles 4, 5, 6, Annexes No. 1, 2, and 5, approved by the Central Bank through its Standards Committee in Session No. CN-01/2024 of January 31, 2024. (1) Cooperative banks and federations must make the first submission of the information required in these Standards within the first ten business days of October 2024, with the information corresponding to the third quarter of 2024. (1) Companies specialized in the deposit and custody of securities must make the first submission of the information required in these Standards within the first eight business days of August 2024, with the information corresponding to July 2024. (1) Art. 10-B.- Entities will have two months from the entry into force of the modifications to these Standards, approved by the Standards Committee of the Central Bank in Session No. CN-02/2026 of February 26, 2026, to make the necessary adaptations for the implementation of the modifications of Tables No. 1 and 2 of Annex No. 1 of these Standards. (3)

Unforeseen Aspects
Art. 11.- Unforeseen aspects regarding regulation in these Standards will be resolved by the Central Bank through its Standards Committee.

Validity
Art. 12.- These Standards will enter into force as of April 3, 2023.

MODIFICATIONS:
(1) Modifications in Articles 4, 5, 6, Annexes 1, 2, and 5, and incorporation of Article 10-A, approved by the Central Bank through its Standards Committee, in Session CN01/2024, of January 31, 2024, with validity starting from February 15, 2024. (2) Incorporation of Consideration IX and modifications in Articles 2 and 4, approved by the Central Bank through its Standards Committee, in Session No. CN-09/2025 of November 10, 2025, with validity starting from November 25, 2025. (3) Modifications in Article 4 and Annex No. 1, and incorporation of Article 10-B, approved by the Central Bank through its Standards Committee, in Session No. CN-02/2026 of February 26, 2026, with validity starting from March 13, 2026.

A. Structure of data files.
The structure is defined by the following files:
FILE NAME DESCRIPTION ssf_acci_persona.xsd Persons ssf_acci_certificado.xsd Share Certificate Inventory ssf_acci_pariente.xsd Relatives ssf_acci_traspaso.xsd Transfers ssf_acci_socios_sociedad.xsd Company Partners

B. XML data file for the transmission of information.
The information will be transmitted with the following files:
FILE NAME DESCRIPTION persona.xml Natural and Legal Persons File certificado.xml Share Certificate Inventory pariente.xml Shareholder Relatives File traspaso.xml Transfers File socios_sociedad.xml Company Partners of Shareholders File

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-02/2023
NRP-37
TECHNICAL STANDARDS FOR THE SHAREHOLDER REGISTRY INFORMATION COLLECTION PROCEDURE Approval: 17/03/2023 Validity: 03/04/2023

Annex No. 1
a) persona.xml: FILE OF NATURAL AND LEGAL PERSONS

No FIELD TYPE LONG DEC DESCRIPTION
1 Nit XsString 14 0 Tax identification number
2 Dui XsString 9 0 Unique Identity Document
3 primer_apellido XsString 25 0 First surname
4 segundo_apellido XsString 25 0 Second surname 5 apellido_casada XsString 25 0 Married surname 6 primer_nombre XsString 25 0 First name 7 segundo_nombre XsString 25 0 Second name 8 nombre_sociedad XsString 250 0 Company name 9 tipo_persona XsString 1 0 Type of person (natural or legal) 10 Nacionalidad XsInt 0 0 Auxiliary nationality code for validation. 11 id_nacionalidad XsInt 0 0 Nationality code 12 cambio_nombre XsByte 0 0 Used to notify name changes. 13 nit_anterior XsString 14 0 NIT for updates and changes 14 fecha_inicio_accionista XsDate 0 0 Date from which the person is a shareholder of the entity. 15 fecha_fin_accionista XsDate 0 0 Date when the person ceases to be a shareholder of the entity. 16 cambio_nacionalidad XsByte 0 0 Used to notify nationality change. 17 fecha_nacimiento XsDate 0 0 Date of birth of the natural person or date of constitution of the legal person. 18 tipo_id_alterno XsString 2 0 Type of alternative identification

Annex No. 1
a) persona.xml: FILE OF NATURAL AND LEGAL PERSONS

No FIELD TYPE LONG DEC DESCRIPTION
19 id_alterno XsString 20 0 Alternative identification number 20 Residente XsString 1 0 Whether the person resides in El Salvador or not 21 Fallecido XsInt 1 0 1: deceased; 0: not deceased 22 tipo_identificador XsString 1 0 Code of the identifier type

certificado.xml: INVENTORY OF SHARE CERTIFICATES.

No FIELD TYPE LONG DEC DESCRIPTION
1 Nit XsString 14 0 Tax identification number shareholder 2 numero_certificado (1) 1/ XsString 20 (3) 0 Number of the share certificate, number of the partner or number of associate (1) 3 numero_acciones (1) 2/ XsDecimal 14 2 Number of shares in the certificate or number of contributions (1) 4 tipo_accion (1) 3/ XsString 1 0 Type of share (common or preferred) 5 fecha_adquisicion (1) 3/ XsDate 0 0 Date of acquisition of the shares 6 Sector XsInt 0 0 Sector code to which the shareholder belongs 7 Libro (1) 3/ XsInt 0 0 Number of the shareholder registry book 8 Folio (1) 3/ XsInt 0 0 Number of folio of the shareholder book

1/ Entities that have their shares dematerialized in accordance with the Law on Electronic Annotations of Securities in account, must send the account number assigned by the depositary. Cooperative Banks and Federations must send the number of the partner or number of the associate. (1) 2/ Cooperative Banks and Federations must send the number of contributions. (1) 3/ Entities that have their shares dematerialized in accordance with the Law on Electronic Annotations of Securities in account, must send in the field “Book” the number of issuer assigned by the depositary and in the field “Folio” the number of shareholder assigned by the depositary. Does not apply to the case of Cooperative Banks and Federations. (1)

Annex No. 1
3. pariente.xml: FILE OF SHAREHOLDER RELATIVES

No FIELD TYPE LONG DEC DESCRIPTION
1 Nit (1)
1/
XsString 14 0
Tax identification number shareholder, partner or associate (1) 2 nit_pariente (1) 2/ XsString 14 0 Tax identification number relative (1) 3 id_parentesco (1) 3/ XsString 2 0 Code of kinship relationship between the shareholder, partner or associate and the relative. The allowed values are listed in the table of Annex 3. (1)

1/ Cooperative Banks and Federations must send the number of the tax identification number of the partner or associate. (1) 2/ Cooperative Banks and Federations must send the number of the tax identification number of the relative of the partner or associate. (1) 3/ Cooperative Banks and Federations must send the code of kinship relationship between the partner or associate and the relative. (1)

Annex No. 1
4. traspaso.xml: TRANSFER FILE

No FIELD TYPE LONG DEC DESCRIPTION
1 fecha_traspaso XsDate 0 0 Date of the transfer 2 numero_acciones XsDecima 10 2 Number of shares transferred 3 tipo_accion XsString 1 0 Type of share (common or preferred) 4 numero_cert_ced (1) 1/ XsString (3) 20 (3) 0 Number of certificate of the transferor 5 nit_ced XsString 14 0 Tax identification number transferor. 6 numero_cert_ced_nvo XsString (3) 20 (3) 0 Number of the new certificate of the transferor. 7 nit_ace XsString 14 0 Tax identification number acceptor. 8 numero_cert_aceptante XsString (3) 20 (3) 0 Number of certificate of the acceptor 9 Sector XsInt 0 0 Sector code of the acceptor 10 Libro (1) 2/ XsInt 0 0 Shareholder registry book acceptor 11 Folio (1) 2/ XsInt 0 0 Folio of the shareholder book acceptor 12 titulo_traspaso XsInt 1 0 Form of transfer of the shares 13 monto_traspaso (1) 3/ XsDecima 14 5 Amount of the transaction for transfer of the shares, i.e., the price of the transaction. 1/ Entities that have their shares dematerialized in accordance with the Law on Electronic Annotations of Securities in account, must send the account number assigned by the depositary (1) 2/ Entities that have their shares dematerialized in accordance with the Law on Electronic Annotations of Securities in account, must send in the field book the number of issuer assigned by the depositary and in the field folio the number of shareholder assigned by the depositary (1) 3/ When the transfer of shares is through the Stock Exchange of El Salvador, this field is exempt. In that case, the value to be placed will be "0". (1)

Annex No. 1
5. socios_sociedad.xml: FILE OF PARTNERS OF SHAREHOLDER COMPANIES

No FIELD TYPE LONG DEC DESCRIPTION
1 nit XsString 14 0 Tax identification number company 2 nit_socio XsString 14 0 Tax identification number partner 3 participacion XsDecimal 14 (1) 10 (1) Percentage of partner participation

Annex No. 2

persona.xml: FILE OF NATURAL AND LEGAL PERSONS.

NAME: NIT
DESCRIPTION: Tax Identification Number issued by the Ministry of Finance.
COMMENT: Case 1. Natural or legal person with NIT provided by the Ministry of Finance, without dashes. The valid format for the NIT is <<99999999999999>>, without dashes. Leading zeros must not be suppressed or replaced by blank spaces. Case 2. Natural person whose Tax Identification Number (NIT) is provided by the Ministry of Finance, without dashes. The valid format for the NIT number is <<000000000>>, without dashes. Leading zeros must not be suppressed or replaced by blank spaces. The NIT number <<000000000>> must match the DUI number "000000000".

NAME: DUI
DESCRIPTION: Unique Identity Document
COMMENTS: • The DUI must be typed according to the following format "000000000".
Leading zeros must not be replaced by blanks, nor suppressed.
Example: "010700041"

NAME: primer_apellido, segundo_apellido, apellido_casada, primer_nombre, segundo_nombre. DESCRIPTION: Name of the natural person, composed of: First surname, second surname, married surname, first name, second name.

Annex No. 2

COMMENTS: • Names must be written in uppercase.

Valid characters are only the letters of the alphabet.
Married surnames must be written with the prefix "DE"
whenever that person uses it.
Example:

Name = PEÑA DE GONZALEZ CARMEN MARIA, it will be typed
as follows:
First surname: PEÑA Second surname:
Married surname: DE GONZALEZ
First name: CARMEN Second name: MARIA
Name = CASTILLO VALIENTE MARIA CLAUDIA, it will be typed
as follows:
First surname: CASTILLO Second surname:
Married surname: VALIENTE
First name: MARIA Second name:

Annex No. 2

First name: RICARDO Second name: JOSE JUAN
3. Name = FLOR DE MARIA MORALES DE DEL CID
it will be typed as follows:
First surname: MORALES Second surname:
Married surname: DE DEL CID
First name: FLOR Second name: DE MARIA
4. Name = MIRNA DE LOPEZ, it will be typed as follows:
First surname: Second surname:
Married surname: DE LOPEZ
First name: MIRNA Second name:
In this case the name is incorrect, as it must at minimum send the first surname and the first name of the person.
5. Name = VICTOR ARTURO ROGEL GOMEZ LUENGO, it will
be typed as follows:
First surname: ROGEL Second surname: GOMEZ LUENGO Married surname:
First name: VICTOR Second name: ARTURO

NAME: nombre_sociedad
DESCRIPTION: Name of the legal person.
COMMENT: • Names must be written in uppercase.

Valid characters are only the letters of the alphabet,
numbers, the "&", the comma and the period.
The letter "Ñ" (<alt 165>) must not be replaced by any other
caracter (#,% or N) example:

Correct Form Incorrect Form
PEÑERA, S.A. PE#ERA,S.A

Annex No. 2

NAME: tipo_persona
DESCRIPTION: Flag that identifies if the shareholder is a natural or legal person.
ALLOWED
VALUES: 1 = natural person
2 = legal person

NAME: Nacionalidad
DESCRIPTION: Auxiliary nationality code of the shareholder.
ALLOWED
VALUES: 1 = Salvadoran
2 = Guatemalan
3 = Honduran
4 = Nicaraguan
5 = Costa Rican
6 = Panamanian
7 = Other Countries

NAME: id_nacionalidad
DESCRIPTION: Nationality code of the shareholder.
ALLOWED
VALUES: The allowed values are found in Annex No. 4

NAME: cambio_nombre
DESCRIPTION: Column used to notify when a person has changed their name.
ALLOWED
VALUES: The allowed values are:
0 = No change has occurred
1 = A change has occurred

Annex No. 2

NAME: nit_anterior
DESCRIPTION: It will be used to make changes of NIT of an existing one by a new one.
Case 1. Natural or legal person with NIT provided by the Ministry of Finance, without dashes. Place the new NIT in the field "nit" and the old NIT in the "nit_anterior" Example:

Shareholder in the institution
nit nit_anterior
06141212990011 06140101990099
Shareholder in the institution
nit nit_anterior
000000000 00000000000000
Shareholder in the institution
nit nit_anterior
000000000 000000000

NAME: fecha_inicio_accionista
DESCRIPTION: Date from which the person is a shareholder of the entity.
Format: YYYY-MM-DD
COMMENT: This column must be completed only when the person is a shareholder of the entity.

Annex No. 2

NAME: fecha_fin_accionista
DESCRIPTION: Date on which the person ceases to be a shareholder of the entity.
Format: YYYY-MM-DD
COMMENT: This column must be completed only in the month when the person ceases to be a shareholder of the entity.

NAME: cambio_nacionalidad
DESCRIPTION: Date on which the person changes their nationality.
Format: YYYY-MM-DD
COMMENT: This column must be completed only in the month when the person changes their nationality. ALLOWED VALUES: 0: No change has occurred 1: A change has occurred

NAME: fecha_nacimiento
DESCRIPTION: Date of birth for natural persons or date of constitution for legal persons, according to the identification document that applies. COMMENT: Format: YYYY-MM-DD This column must be completed when the person is a shareholder of the entity.

NAME: tipo_id_alterno
DESCRIPTION: Type of alternative identification document used by the entity.
ALLOWED VALUES: PS: passport
CR: Resident Card
CM: Minor Card

Annex No. 2

NAME: id_alterno
DESCRIPTION: Alternative identification number used by the entity, additional to the DUI and NIT, with the objective of having an identifier that allows discarding homonyms. Format: leading zeros must not be suppressed or replaced by blank spaces.

NAME: residente
DESCRIPTION: Indicates whether the person is a resident or not in El Salvador.
COMMENT: Non-residents or non-domiciled persons are considered those who reside abroad and have their center of economic interest outside of El Salvador. ALLOWED VALUES R: residents in El Salvador N: non-residents in El Salvador

NAME: fallecido
DESCRIPTION: Identifies if the shareholder is deceased COMMENT: It must always be filled for natural persons ALLOWED VALUES: 1: deceased 0: not deceased

NAME: tipo_identificador
DESCRIPTION: Type of identifier with which the entity reports the value of the field “nit” of the person. ALLOWED VALUES: N: Tax Identification Number (NIT) of 14 positions issued by the Ministry of Finance D: Tax Identification Number (NIT) of 9 positions, issued by the Ministry of Finance.

Annex No. 2

certificado.xml: INVENTORY OF SHARE CERTIFICATES

NAME: Nit
DESCRIPTION: Tax Identification Number (NIT) issued by the Ministry of Finance.
COMMENT: Case 1. Natural or legal person with NIT provided by the Ministry of Finance, without dashes. The valid format for the NIT is <<99999999999999>>, without dashes. Leading zeros must not be suppressed or replaced by blank spaces. Case 2. Natural person whose Tax Identification Number (NIT) is provided by the Ministry of Finance, without dashes. The valid format for the NIT number is <<000000000>>, without dashes. Leading zeros must not be suppressed or replaced by blank spaces. The NIT number <<000000000>> must match the number of DUI "000000000".

NAME: numero_certificado
DESCRIPTION: Number of certificate that covers the shares, number of partner or number of associate. (1) COMMENT: • It must be different from zero, except in the case of "CAPITALIZACION" and "AUMENTOCAPITAL".

NAME: numero_acciones
DESCRIPTION: Number of shares of the certificate or number of contributions.
(1)
COMMENT: • It must be different from zero

NAME: tipo_accion
DESCRIPTION: Type of share.
SPECIAL VALUES: C = common

Annex No. 2

P = preferred

NAME: fecha_adquisicion
DESCRIPTION: Date on which shares are acquired.
Format: YYYY-MM-DD

NAME: Sector
DESCRIPTION: Sector code to which a shareholder belongs.
SPECIAL VALUES: 1 = Employees
2 = Small Investors (up to $11,428.57)
3 = Other Investors (more than $11,428.57)
4 = FOSAFFI

NAME: Libro
DESCRIPTION: Number of the shareholder registry book.
COMMENT: • It must be different from zero.

NAME: Folio
DESCRIPTION: Number of folio of the shareholder registry.
COMMENT: • It must be different from zero.

Annex No. 2

pariente.xml: FILE OF SHAREHOLDER RELATIVES

NAME: nit
DESCRIPTION: Tax Identification Number (NIT) of the shareholder, partner or associate, issued by the Ministry of Finance. (1) COMMENT: Case 1. Natural or legal person with NIT provided by the Ministry of Finance, without dashes. The valid format for the NIT is <<99999999999999>>, without dashes. Leading zeros must not be suppressed or replaced by blank spaces. Case 2. Natural person whose Tax Identification Number (NIT) provided by the Ministry of Finance, without dashes. The valid format for the NIT number is <<000000000>>, without dashes. Leading zeros must not be suppressed or replaced by blank spaces. The NIT number <<000000000>> must match the number of DUI "000000000".

NAME: nit_pariente
DESCRIPTION: Tax Identification Number (NIT) of the relative of the shareholder, partner or associate issued by the Ministry of Finance. (1) COMMENT: Case 1. Natural person with NIT provided by the Ministry of Finance, without dashes. (1) The valid format for the NIT is <<99999999999999>>, without dashes. Leading zeros must not be suppressed or replaced by blank spaces. Case 2. Natural person whose Tax Identification Number (NIT) provided by the Ministry of Finance, without dashes. The valid format for the NIT number is <<000000000>>, without dashes. Leading zeros must not be suppressed or replaced by blank spaces. The NIT number <<000000000>> must match the number of DUI "000000000".

Annex No. 2

NAME: id_parentesco
DESCRIPTION: Kinship code between the shareholder, partner or associate and the relative. (1) ALLOWED VALUES See table of kinship codes in Annex No. 3

traspaso.xml: TRANSFER FILE.
The record of transfers must be sent in the sequential order in which they occurred.

NAME: fecha_traspaso
DESCRIPTION: Date on which the transfer of shares has been made.
Format: YYYY-MM-DD

NAME: numero_acciones
DESCRIPTION: Number of shares transferred.
COMMENT It must be different from zero.

NAME: tipo_accion
DESCRIPTION: Type of share.
ALLOWED VALUES C = common
P = preferred

NAME: numero_cert_ced
DESCRIPTION: Number of certificate that covers the shares.
COMMENT • At the time of making a transfer, this certificate must disappear and a new one be created, whether it is a partial or total transfer of shares.

Anexo No. 2
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-02/2023
NRP-37
Approval: 17/03/2023
Validity: 03/04/2023

NAME: nit_ced
DESCRIPTION: Tax Identification Number (NIT) of the transferor issued by the Ministry of Finance. COMMENT: Case 1. Natural or legal person with NIT provided by the Ministry of Finance, without hyphens. The valid format for the NIT is <<99999999999999>>, without hyphens. Leading zeros must not be suppressed or replaced by blank spaces. Case 2. Natural person whose Tax Identification Number (NIT) provided by the Ministry of Finance, without hyphens. The valid format for the NIT number is <<000000000>>, without hyphens. Leading zeros must not be suppressed or replaced by blank spaces. The NIT number <<000000000>> must match the DUI number "000000000". Case 3. Format: "CAPITALIZACION" When a capitalization occurs, there is no transferor nor certificate number of the transferor (numero_cert_ced), so "CAPITALIZACION" will be placed in the nit_ced and in the persons file that nit must be added as a legal person with the name of the entity. Case 4. Format: "AUMENTOCAPITAL" Note: When there is a capital increase, in the transfers file the transferor's nit must be "AUMENTOCAPITAL", and similarly to case 2, in the persons file a person (acceptor) must be added with the nit.

Anexo No. 2
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-02/2023
NRP-37
Approval: 17/03/2023
Validity: 03/04/2023

NAME: numero_cert_ced_nvo
DESCRIPTION: Certificate number that backs the transferor's shares, when this transfers partially. COMMENT • This field will always be filled when the transferor keeps a certain number of shares from the certificate being transferred (partial transfer) and the certificate number must be new.

If in a submission a certificate is split into "N" certificates, only in the last transfer movement will numero_cert_ced_nvo appear with a value.

NAME: nit_ace
DESCRIPTION: Tax Identification Number (NIT) of the acceptor issued by the Ministry of Finance. COMMENT: Case 1. Natural or legal person with NIT provided by the Ministry of Finance, without hyphens. The valid format for the NIT is <<99999999999999>>, without hyphens. Leading zeros must not be suppressed or replaced by blank spaces. Case 2. Natural person whose Tax Identification Number (NIT) provided by the Ministry of Finance, without hyphens. The valid format for the NIT number is <<000000000>>, without hyphens. Leading zeros must not be suppressed or replaced by blank spaces. The NIT number <<000000000>> must match the DUI number "000000000".

NAME: numero_cert_aceptante
DESCRIPTION: Certificate number that backs the acceptor's shares.

Anexo No. 2
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-02/2023
NRP-37
Approval: 17/03/2023
Validity: 03/04/2023

COMMENT: • This certificate must be new, that is, no other shareholder must have the same number assigned.

NAME: Sector
DESCRIPTION: Sector code to which a shareholder belongs.
COMMENT: 1 = Employees
2 = Small Investors (up to $11,428.57)
3 = Other Investors (more than $11,428.57)
4 = FOSAFFI

NAME: Libro
DESCRIPTION: Book number of the shareholder registry.
COMMENT: • Must be different from zero.

NAME: Folio
DESCRIPTION: Folio number of the shareholder registry.
COMMENT: • Must be different from zero.

NAME: titulo_traspaso
DESCRIPTION: Method of acquisition of the shares.
COMMENT: Must contain allowed values.
SPECIFIC VALUES 1 = Capitalization
2 = Inheritance/transfer/Donation/Adjudication in payment /Dation in payment 3 = Sales Transactions 4 = Others/Stock Exchange Operation

Anexo No. 2
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-02/2023
NRP-37
Approval: 17/03/2023
Validity: 03/04/2023

NAME: monto_traspaso
DESCRIPTION: Amount of the transaction for the transfer of shares, that is, the price of the transaction. COMMENT: Values can be valid from Zero. Possible cases in transfers:

CAPITALIZACION: There is no transferor certificate number, this is the only case where "numero_cert_ced" is zero.
From 1 to N: The transfer of shares from one certificate generates several new certificates.
Example: Suppose certificate 160 has 400 shares.

numero_aciones | numero_cert_ced | nit_ced | numero_cert_ced_nvo | nit_ace | numero_cert_aceptante 100 | 160 | 06141212700021 | 0 | 06141111600011 | 1001 150 | 160 | 06141212700021 | 0 | 06141112630021 | 1002 50 | 160 | 06141212700021 | 1003 | 06141001690011 | 1004

For more details on the handling of transfers see Annex 6 The 100 shares retained by the transferor must remain in certificate 1003.

From 1 to 1: The transfer from the transferor to the acceptor is total, the transferred shares will create a new certificate.
From N to 1: This is the case when several transferors transfer shares to the same acceptor and certificate number, this can be carried out on the same transfer date.

Anexo No. 2
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-02/2023
NRP-37
Approval: 17/03/2023
Validity: 03/04/2023

socios_sociedad.xml: SHAREHOLDERS OF SHAREHOLDING COMPANIES FILE

NAME: Nit
DESCRIPTION: Tax Identification Number of the company.
COMMENT: • Legal persons must always be sent with NIT, assigned by the Ministry of Finance, without hyphens. Case 1. Legal person with NIT provided by the Ministry of Finance. Format: "06140510630031"

NAME: nit_socio
DESCRIPTION: Tax Identification Number (NIT) of the partner issued by the Ministry of Finance. COMMENT: Case 1. Natural or legal person with NIT provided by the Ministry of Finance, without hyphens. The valid format for the NIT is <<99999999999999>>, without hyphens. Leading zeros must not be suppressed or replaced by blank spaces. Case 2. Natural person whose Tax Identification Number (NIT) provided by the Ministry of Finance, without hyphens. The valid format for the NIT number is <<000000000>>, without hyphens. Leading zeros must not be suppressed or replaced by blank spaces. The NIT number <<000000000>> must match the DUI number "000000000".

NAME: Participacion
DESCRIPTION: Percentage of participation of a partner in a shareholding company of an entity. COMMENT: This must sum 100% for the members of the company