Regulatory Alerts2026-06-30 | NCF-20Added · Updated
Technical Standards for the Publication of Financial Statements of Insurance Companies
The Committee of Standards of the Central Reserve Bank of El Salvador issued technical standards requiring Salvadoran insurance companies, foreign branches, and insurance cooperatives to publish specific financial statements and notes. The document mandates the disclosure of balance sheets, income statements, cash flows, and equity changes in two national newspapers within sixty days of the annual exercise and thirty days for interim periods. It establishes detailed reporting templates for investment diversification, loan provisions, technical reserves, and related party transactions to ensure transparency.
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