Technical Standards for the Publication of Financial Statements of Insurance Companies — SSF — SV

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-05/2026 NCF-20 TECHNICAL STANDARDS FOR THE PUBLICATION OF FINANCIAL STATEMENTS OF INSURANCE COMPANIES Approval: 06/30/2026 Validity: 07/15/2026

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

CONSIDERING:

I. That Article 87, first paragraph, of the Insurance Companies Law establishes that financial statements referring to the annual accounting exercise corresponding to the immediately preceding year, approved by the general shareholders' meeting, must be published in two newspapers of national circulation within the first sixty days of each year.

II. That Article 87, second paragraph, of the Insurance Companies Law establishes that insurance companies must publish in two newspapers of national circulation, balance sheets and provisional liquidations of income accounts corresponding to June 30 of each year, within the following thirty days.

III. That Article 2, first paragraph, of the Law on Supervision and Regulation of the Financial System establishes that the Financial Supervision and Regulation System aims to preserve the stability of the financial system and ensure its efficiency and transparency, as well as to ensure the safety and solidity of the members of the financial system in accordance with what is established by said Law, other applicable laws, regulations, and technical standards issued for this purpose, all in concordance with international best practices on the matter.

IV. That Article 35, letter f), of the Law on Supervision and Regulation of the Financial System establishes that it is the obligation of the supervised entities to adequately reveal the economic and financial reality through accounting, and they must have the backing of their internal and external audits.

V. That Article 99, third paragraph, letter c), of the Law on Supervision and Regulation of the Financial System establishes that it is the responsibility of the Committee of Standards of the Central Reserve Bank of El Salvador to approve technical standards for the preparation, approval, presentation, and dissemination of financial statements and supplementary information of the members of the financial system.

VI. That in accordance with Article 101, fourth paragraph, of the Law on Supervision and Regulation of the Financial System, the faculties to approve, modify, and repeal technical standards that must be complied with by the members of the financial system and other supervised entities are transferred to the Central Reserve Bank of El Salvador.

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 THE PUBLICATION OF FINANCIAL STATEMENTS OF INSURANCE COMPANIES

CHAPTER I
OBJECTIVE, SUBJECTS, AND TERMS

Objective
Art. 1.- These Standards aim to establish the content of financial statements so that insurance companies provide the public with sufficient and timely financial information regarding their financial, economic, and legal situation.

Subjects
Art. 2.- The subjects obligated to comply with the provisions established in these Standards are:
a) Insurance companies incorporated in El Salvador; b) Branches of foreign insurance companies established and authorized in the country; and c) Cooperative associations providing insurance services incorporated in the country.

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) Holding Company: Insurance companies that are majority investors in subsidiaries, in accordance with what is established in Article 10 of the Insurance Companies Law; c) Entity(ies): Subject obligated to comply with these Standards; d) Law: Insurance Companies Law; and e) Superintendence: Superintendence of the Financial System.

CHAPTER II
CONTENT OF FINANCIAL STATEMENTS

Origin of financial statements
Art. 4.- The financial statements published by the entities must originate from financial statements prepared in accordance with the "Technical Standards for the Preparation of Financial Statements of Insurance Companies" (NCF-19), issued by the Central Bank through its Committee of Standards.

Basic Financial Statements

Art. 5.- The financial statements that must be published are the General Balance Sheet, the Statement of Results, the Statement of Cash Flows, and the Statement of Changes in Equity, according to models in Annexes Nos. 1, 2, 3, 4, 5, 6, 7, and 8 with their corresponding notes. Publications must be made in a comparative manner with the same previous period.

Art. 6.- The notes to the financial statements must be published in cases where there is an event, transaction, or balance.

When referring to financial statements dated December 31, before beginning to describe the notes, a paragraph expressing the following must be added: "The notes presented are a summary of those contained in the financial statements on which the external auditor issued an opinion."

Below, the corresponding note models are presented:

Note 1. Operations
The entity will describe as part of its identification the following information (that which corresponds according to the requirements made):
a) Name of the reporting entity; as well as changes relative to said information since the end of the previous period reported; b) Description of the nature of the financial statements (if they are of an individual entity or a financial conglomerate); c) Closing date of the period on which information is reported or the period covered by the financial statements; d) Legal form of the entity, country of incorporation, address of its registered office (or main domicile where it develops its activities, if this is different from the registered office); e) Description of the nature of the entity's operations and main activities it carries out, the market in which it operates, and the currency in which the financial statements are expressed; and f) Name of the direct holding entity and the ultimate holding company of the financial conglomerate.

Note 2. Main Accounting Policies

2.1 Technical Standards and Accounting Principles
These financial statements have been prepared by (name of the entity) based on the Technical Standards issued by the Committee of Standards of the Central Bank, and the International Financial Reporting Standards (IFRS), with the former prevailing in case of conflict with the latter; consequently, in note No. ……. the accounting differences are explained. In cases where IFRS present different options to account for the same event, they will indicate that the most conservative option has been adopted.

2.2 Mandatory Policies
The policies of mandatory compliance deal with the following topics:
a) Consolidation; b) Financial Investments; c) Interest provision and suspension of provision; d) Fixed assets; e) Indemnities and voluntary retirement; f) Reserves for asset impairment due to risk assets; g) Overdue loans; h) Extraordinary assets; i) Foreign currency transactions; j) Risk in force reserves; k) Mathematical reserves; l) Interest payable; m) Share investments; n) Revenue recognition; o) Salvage and Recoveries; and p) Recognition of losses on loans.

Note 3. Diversification of Investments
The minimum net equity plus the technical reserves constitute the base for the investment of the insurance company(ies), which must be backed by the amount of investments made. As of the reference date of the financial statements, the insurance company(ies) maintains investments in the amount of US$ ______________, of which the eligible investments according to Article 34 of the Insurance Companies Law amount to US$ _________. The investments are diversified in the following instruments and assets:

CLASS OF INSTRUMENT OR ASSET
INVESTMENT
ELIGIBLE AMOUNT

Fixed income securities
US$
US$
Variable income securities
Pension fund shares
Money deposits
Loan and discount portfolio
Premiums receivable
Furniture and equipment

CLASS OF INSTRUMENT OR ASSET
INVESTMENT
ELIGIBLE AMOUNT
8. Organization expenses
9. Claims receivable from insurance cessions
10. Non-residential urban real estate
TOTALS
US$
US$

As of the reference date, the insurance company(ies) and its subsidiaries do not present (or present) investment deficiencies in the amount of US$ _______________, which is equivalent to the _______% of the investment base. During the reported period, the insurance company(ies) did not present (or presented the following) investment deficiencies. The movement of provisions in the reported period is as follows:
Balance as of December 31, 20XX US$
Plus: Increases
Less: Decreases ____________
Balance as of December 31, 20XX US$

===========
Coverage Rate ___ %
The coverage rate is the quotient expressed as a percentage, resulting from dividing the amount of provisions by the amount of the asset. Average Yield Rate ____% The average yield rate is the percentage, resulting from dividing the income of the investment portfolio (including interest and commissions) by the average balance of the gross investment portfolio of the reported period.

Note 4. Loans and Their Provisions
Gross loan portfolio US$
Gross portfolio of contingent operations ___________ Total risk portfolio US$ Less: Provisions US$

Net risk portfolio US$

===========
The movement of provisions in the reported period is as follows:
Balances as of December 31, 20XX US$
Plus: Establishment of reserves
Less: Release of reserves _________
Total US$

========
Coverage Rate ___%
The coverage rate is the quotient expressed as a percentage, resulting from dividing the amount of provisions by the amount of the asset. Average Yield Rate ___% The average yield rate is the percentage, resulting from dividing the income of the loan portfolio (including interest and commissions) by the average balance of the gross loan portfolio for the reported period. Loans with adjustable interest rates represent the __% of the loan portfolio, and loans with fixed interest rates represent the __% Accrued interest on the loan portfolio not recognized as results in the reported period amounts to US$ _______

Note 5. Premiums Receivable
This item is diversified by lines of business and registers the amount of premiums pending collection, as follows:
a) For life, accident, and health insurance US$ b) For damage insurance c) For pension insurance d) For sureties e) Others f) Overdue ______________ Subtotal US$ Less: Provision for premiums receivable US$____________ Net premiums receivable US$

============

As of ___________ of ___________ of 20XX, the insurance company(ies) has(have) provisions for premiums receivable to cover potential losses in their recovery. Such provisions amount to US$ ________________ The movement of provisions during this period is summarized below:
Balances as of 12/31/20XX US$
Plus: Establishment of Provisions US$
Less: Release of Provisions US$_______________ Totals US$

==============

Note 6. Insurance and Surety Debtor Companies This item records the rights of the insurance company(ies) from various cessions, as follows:
a) Account for insurance and sureties; US$ b) Premiums retained by insurance and sureties; and c) Current account for reinsurance and reinsuring; ________________ Total US$

==============

Note 7. Permanent Investments
The composition of the entity's permanent investments is as follows:
a) Land and buildings US$ b) In other societies ______________ Subtotal US$ Less: Provisions for depreciation of permanent investments US$ _____________ Total US$

===========
Risk Rate _____%
The risk rate is the result of dividing the total provisions by the total of the accounts that make up this asset item. The detail of the share investments of the insurance company in other non-consolidated societies is as follows:

Name of the Society
Business
Type
% of
Participation
Initial Investment
Investment according to
Books
Profit of the Exercise
Date
Amount
Society X
Society Y
Society Z
Clarification:
This last part of the note does not apply to non-consolidated financial statements.

Note 8. Assets Received in Payment (Extraordinary Assets) As of December 31, 20XX, the insurance company(ies) maintains balances for extraordinary assets valued at US$ ______________:
The movement of extraordinary assets, recorded during the reported period, is summarized below:
Value of
Assets
Value of
Reserves
Balance as of ___ of ___________ of _________ US$ US$ Plus: Acquisitions Less: Withdrawals __________ ____________ Balance as of ____ of __________ of _________ US$ US$ Assets that have been acquired for more than two years must be described, indicating if they have been recognized as losses in the exercise being reported or if the 180-day extension established in Article 95 of the Insurance Companies Law has been obtained.

Note 9. Obligations for Claims

As of ___ of ___________________ of ______ the obligations of the insurance company(ies), in concept of claims pending payment, amount to the sum of US$ _______ and their distribution by lines is as follows:

Life, accidents, and disease US$
Damage
Motor vehicles
Sureties
Others ______________
Total US$

===========

Note 10. Deposits for Insurance Operations
As of ___ of _____________ of _______ the insurance company(ies) have deposits in favor of their insured for the sum of US$ _________________, whose distribution is as follows:
1. Deposits for insurance premiums US$
2. Deposits for surety premiums
3. Other deposits ____________
Total US$

===========
Note 11. Other Obligations with Insured
As of _____ of ________________ of ______ the insurance company(ies) record in favor of their insured, sums resulting from other obligations derived from policies subscribed for a value of US$___________, whose detail is as follows:
1. Dividends payable on policies US$
2. Coupons and bonds payable
3. Premiums payable
4. Others __________
Total US$

=========
Note 12. Technical Reserves
As of December 31, 20XX, the risk in force and mathematical reserves constituted by the insurance company(ies) to meet commitments derived from active insurance and surety policies, amount to a total of US$ __________. The movement recorded during the period in the technical and mathematical reserve accounts is summarized below:
CONCEPTS
Risk in Force
Reserves
Mathematical
Reserves
TOTAL
Balances as of US$
US$
US$
Plus: Reserve Increases
Less: Reserve Decreases
Total as of US$
US$
US$

Note 13. Reserves for Claims
As of December 31, 20XX, the risk reserves for claims constituted by the insurance company(ies) to meet commitments derived from active insurance and surety policies, amount to a total of US$ __________. The movement recorded during the period in the risk reserve accounts is summarized below:
Concepts
Reserves for
Claims
Total
Balances as of US$
US$
Plus: Reserve Increases
Less: Reserve Decreases
Total as of US$
US$

Note 14. Insurance and Surety Creditor Companies As of _____ of _______________ of _______ the insurance company(ies) have registered obligations amounting to US$_________ which are distributed as follows:

Obligations in current account with reinsurance and reinsuring companies US$
Premiums retained by reinsurance and reinsuring companies
Obligations in current account with insurance and surety companies _________
Total US$

In case there are obligations in foreign currency, the equivalent in United States dollars must be disclosed.

Note 15. Financial Obligations
As of ____ of _________________ of ______ the entity has financial obligations amounting to US$ ________________ and which are distributed as follows:

With national financial institutions US$
With foreign financial institutions
With non-financial institutions
Interest payable
Other financial obligations. ___________________
Total US$

In case the obligation is in foreign currency, the equivalent in United States dollars must be disclosed.

Note 16. Obligations with Intermediaries and Agents As of ____ of _________________ of ______ the insurance company(ies) have obligations with intermediaries and agents for the sum of US$ _________, which is distributed as follows:

With insurance agents and Insurance Intermediaries US$
Others ______________
Total US$

In case there are obligations in foreign currency, the equivalent in United States dollars must be disclosed.

Note 17. Loans Convertible into Shares
In accordance with Article 55 of the Insurance Companies Law, the insurance company(ies) has received a loan convertible into shares as a consequence of deficiencies in Minimum Net Equity, for a term of __________ months, to correct such deficiency. The name of the creditor, loan amount, agreed interest rate, maturity date, loan term, and type of guarantee must be described for each loan.

Note 18. Earnings (Loss) per Share
The earnings (loss) per share of the reported periods is as follows:
Earnings (loss) per share.
The previous value has been calculated considering the net earnings (loss) shown in the statement of results and an average of shares in circulation of ________. (The average of shares in circulation must be calculated as established by IAS 33 Earnings Per Share).

Note 19. Administrative Expenses
Personnel expenses US$
Directors
Third-party services

Taxes and contributions
Pensions and retirements
Other administrative expenses US$ ________________ Total US$

=================

Note 20. Legal Reserve
In accordance with Articles 123 and 124 of the Commercial Code, companies must establish a legal reserve equal to 7% of net earnings, and the minimum legal limit of said reserve will be one-fifth of the social capital. As of the reference date, the entity has a reserve amounting to US$_____________ and is equivalent to the _____ % of the social capital. In the case of foreign subsidiaries, the content of the legislation for the establishment of legal reserves must also be described in a similar manner.

Note 21. Income Tax
Entities incorporated in El Salvador pay income tax on income obtained in the country, in accordance with the Income Tax Law. In addition to disclosing the obligation for income tax that the insurance company is obligated to pay to the Ministry of Finance, it must make the disclosures required by the International Financial Reporting Standards (IFRS), for purposes of deferred income tax. In the case of foreign subsidiaries, the legal provision concerning the payment of income tax must be described.

Note 22. Related Parties
In accordance with Article 27 of the Insurance Companies Law, related parties are:
Natural persons who hold three percent or more of the shares of the insurance company, including the shares of the spouse and relatives up to the first degree of consanguinity. Also

natural persons who hold three percent or more of the shares of the holding company, including the shares of the spouse and relatives up to the first degree of consanguinity, and natural persons who hold three percent or more of the shares of the subsidiary, including the shares of the spouse and relatives up to the first degree of consanguinity.

Also, the following are considered related parties:

a) The directors, managers, and employees of the insurance company, the holding company, and the subsidiaries. b) The spouses, relatives up to the second degree of consanguinity, and second degree of affinity, of the natural persons mentioned in the previous paragraphs. c) Companies in which the natural persons mentioned in the previous paragraphs hold, directly or indirectly, three percent or more of the capital stock. d) Companies in which the natural persons mentioned in the previous paragraphs exercise control or joint control.

The insurance company must disclose the transactions carried out with related parties, including the nature of the relationship, the amount of the transactions, and the conditions under which they were carried out.

Note 23. Contingent Liabilities
The insurance company must disclose the contingent liabilities arising from lawsuits, claims, guarantees, and other obligations, indicating the nature of the contingency, the estimated financial effect, and the probability of occurrence.

Note 24. Subsequent Events
The insurance company must disclose significant events that have occurred between the date of the financial statements and the date of their approval, indicating the nature of the event and its financial effect, if any.

Note 25. Capital Stock
The insurance company must disclose the details of its capital stock, including the number of shares, the par value, the types of shares, and the rights attached to each type.

Note 26. Dividends
The insurance company must disclose the dividends declared and paid during the period, including the amount per share and the date of payment.

Note 27. Segment Information
If the insurance company operates in more than one segment, it must disclose information about each segment, including revenues, profits or losses, and assets.

Note 28. Fair Value Measurements
The insurance company must disclose the fair value of its financial instruments, indicating the level of the fair value hierarchy in which the measurements are classified.

Note 29. Risk Management
The insurance company must disclose its risk management policies and practices, including the types of risks it is exposed to and how it manages them.

Note 30. Other Information
The insurance company must disclose any other information that is necessary to understand its financial position and results of operations.

CHAPTER III
PUBLICATION OF FINANCIAL STATEMENTS

Publication Requirements
Art. 7.- The financial statements referred to in Article 87 of the Insurance Companies Law must be published in two newspapers of national circulation, within the deadlines established by said law.

Content of Publication
Art. 8.- The publication must include the complete financial statements, including the notes, and must be accompanied by the auditor's report.

Format of Publication
Art. 9.- The publication must be in a format that allows for easy reading and understanding, and must include the date of publication and the name of the newspaper.

CHAPTER IV
COMPLIANCE AND SANCTIONS

Compliance
Art. 10.- The insurance companies must comply with the provisions of these Standards within the deadlines established.

Sanctions
Art. 11.- In case of non-compliance with these Standards, the Superintendence of the Financial System may impose the sanctions established by law.

CHAPTER V
FINAL PROVISIONS

Entry into Force
Art. 12.- These Standards enter into force on the date of their approval.

Repeal
Art. 13.- All provisions contrary to these Standards are hereby repealed.

San Salvador, June 30, 2026.

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

[Signatures]

ANNEX 1
GENERAL BALANCE SHEET

ASSETS
Current Assets
Cash and Cash Equivalents
Short-term Investments
Accounts Receivable
Inventories
Prepaid Expenses
Other Current Assets
Total Current Assets

Non-Current Assets
Long-term Investments
Property, Plant, and Equipment
Intangible Assets
Other Non-Current Assets
Total Non-Current Assets

Total Assets

LIABILITIES AND EQUITY
Current Liabilities
Accounts Payable
Short-term Debt
Accrued Expenses
Other Current Liabilities
Total Current Liabilities

Non-Current Liabilities
Long-term Debt
Deferred Tax Liabilities
Other Non-Current Liabilities
Total Non-Current Liabilities

Total Liabilities

Equity
Share Capital
Retained Earnings
Other Equity
Total Equity

Total Liabilities and Equity

ANNEX 2
STATEMENT OF RESULTS

Revenues
Premiums Earned
Investment Income
Other Income
Total Revenues

Expenses
Claims Incurred
Policy Acquisition Costs
Administrative Expenses
Interest Expense
Other Expenses
Total Expenses

Income Before Tax
Income Tax Expense
Net Income

ANNEX 3
STATEMENT OF CASH FLOWS

Operating Activities
Net Income
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities Changes in Working Capital Net Cash Provided by Operating Activities

Investing Activities
Purchase of Property, Plant, and Equipment
Proceeds from Sale of Property, Plant, and Equipment Purchase of Investments Proceeds from Sale of Investments Net Cash Used in Investing Activities

Financing Activities
Proceeds from Debt
Repayment of Debt
Dividends Paid
Net Cash Used in Financing Activities

Net Increase (Decrease) in Cash
Cash at Beginning of Period
Cash at End of Period

ANNEX 4
STATEMENT OF CHANGES IN EQUITY

Share Capital
Retained Earnings
Other Equity
Total Equity

Balance at Beginning of Period
Net Income
Dividends Paid
Other Comprehensive Income
Balance at End of Period

ANNEX 5
NOTES TO FINANCIAL STATEMENTS

Note 1. Operations
Note 2. Main Accounting Policies
Note 3. Diversification of Investments
Note 4. Loans and Their Provisions
Note 5. Premiums Receivable
Note 6. Insurance and Surety Debtor Companies Note 7. Permanent Investments Note 8. Assets Received in Payment (Extraordinary Assets) Note 9. Obligations for Claims Note 10. Deposits for Insurance Operations Note 11. Other Obligations with Insured Note 12. Technical Reserves Note 13. Reserves for Claims Note 14. Insurance and Surety Creditor Companies Note 15. Financial Obligations Note 16. Obligations with Intermediaries and Agents Note 17. Loans Convertible into Shares Note 18. Earnings (Loss) per Share Note 19. Administrative Expenses Note 20. Legal Reserve Note 21. Income Tax Note 22. Related Parties Note 23. Contingent Liabilities Note 24. Subsequent Events Note 25. Capital Stock Note 26. Dividends Note 27. Segment Information Note 28. Fair Value Measurements Note 29. Risk Management Note 30. Other Information

ANNEX 6
MODEL FOR NOTE 1: OPERATIONS

Name of the Reporting Entity:
Nature of the Financial Statements:
Closing Date of the Period:
Legal Form of the Entity:
Country of Incorporation:
Address of Registered Office:
Nature of Operations:
Market in Which It Operates:
Currency of Financial Statements:
Name of Direct Holding Entity:
Name of Ultimate Holding Company:

ANNEX 7
MODEL FOR NOTE 2: MAIN ACCOUNTING POLICIES

Technical Standards and Accounting Principles:
Mandatory Policies:
Consolidation:
Financial Investments:
Interest Provision and Suspension of Provision:
Fixed Assets:
Indemnities and Voluntary Retirement:
Reserves for Asset Impairment Due to Risk Assets:
Overdue Loans:
Extraordinary Assets:
Foreign Currency Transactions:
Risk in Force Reserves:
Mathematical Reserves:
Interest Payable:
Share Investments:
Revenue Recognition:
Salvage and Recoveries:
Recognition of Losses on Loans:

ANNEX 8
MODEL FOR NOTE 3: DIVERSIFICATION OF INVESTMENTS

Class of Instrument or Asset
Investment
Eligible Amount

Total Investments:
Eligible Investments:
Investment Deficiencies:
Coverage Rate:
Average Yield Rate:

ANNEX 9
MODEL FOR NOTE 4: LOANS AND THEIR PROVISIONS

Gross Loan Portfolio:
Gross Portfolio of Contingent Operations:
Total Risk Portfolio:
Provisions:
Net Risk Portfolio:
Coverage Rate:
Average Yield Rate:
Loans with Adjustable Interest Rates:
Loans with Fixed Interest Rates:
Accrued Interest Not Recognized:

ANNEX 10
MODEL FOR NOTE 5: PREMIUMS RECEIVABLE

Life, Accident, and Health Insurance:
Damage Insurance:
Pension Insurance:
Sureties:
Others:
Overdue:
Subtotal:
Provision for Premiums Receivable:
Net Premiums Receivable:
Provisions for Premiums Receivable:

ANNEX 11
MODEL FOR NOTE 6: INSURANCE AND SURETY DEBTOR COMPANIES

Account for Insurance and Sureties:
Premiums Retained by Insurance and Sureties:
Current Account for Reinsurance and Reinsuring:
Total:

ANNEX 12
MODEL FOR NOTE 7: PERMANENT INVESTMENTS

Land and Buildings:
In Other Societies:
Subtotal:
Provisions for Depreciation of Permanent Investments:
Total:
Risk Rate:

ANNEX 13
MODEL FOR NOTE 8: ASSETS RECEIVED IN PAYMENT (EXTRAORDINARY ASSETS)

Value of Assets:
Value of Reserves:
Acquisitions:
Withdrawals:
Assets Acquired More Than Two Years Ago:

ANNEX 14
MODEL FOR NOTE 9: OBLIGATIONS FOR CLAIMS

Life, Accidents, and Disease:
Damage:
Motor Vehicles:
Sureties:
Others:
Total:

ANNEX 15
MODEL FOR NOTE 10: DEPOSITS FOR INSURANCE OPERATIONS

Deposits for Insurance Premiums:
Deposits for Surety Premiums:
Other Deposits:
Total:

ANNEX 16
MODEL FOR NOTE 11: OTHER OBLIGATIONS WITH INSURED

Dividends Payable on Policies:
Coupons and Bonds Payable:
Premiums Payable:
Others:
Total:

ANNEX 17
MODEL FOR NOTE 12: TECHNICAL RESERVES

Risk in Force Reserves:
Mathematical Reserves:
Total:
Reserve Increases:
Reserve Decreases:
Total:

ANNEX 18
MODEL FOR NOTE 13: RESERVES FOR CLAIMS

Reserves for Claims:
Total:
Reserve Increases:
Reserve Decreases:
Total:

ANNEX 19
MODEL FOR NOTE 14: INSURANCE AND SURETY CREDITOR COMPANIES

Obligations in Current Account with Reinsurance and Reinsuring Companies:
Premiums Retained by Reinsurance and Reinsuring Companies:
Obligations in Current Account with Insurance and Surety Companies:
Total:
Foreign Currency Obligations:

ANNEX 20
MODEL FOR NOTE 15: FINANCIAL OBLIGATIONS

With National Financial Institutions:
With Foreign Financial Institutions:
With Non-Financial Institutions:
Interest Payable:
Other Financial Obligations:
Total:
Foreign Currency Obligations:

ANNEX 21
MODEL FOR NOTE 16: OBLIGATIONS WITH INTERMEDIARIES AND AGENTS

With Insurance Agents and Insurance Intermediaries:
Others:
Total:
Foreign Currency Obligations:

ANNEX 22
MODEL FOR NOTE 17: LOANS CONVERTIBLE INTO SHARES

Name of Creditor:
Loan Amount:
Agreed Interest Rate:
Maturity Date:
Loan Term:
Type of Guarantee:

ANNEX 23
MODEL FOR NOTE 18: EARNINGS (LOSS) PER SHARE

Net Earnings (Loss):
Average Shares in Circulation:
Earnings (Loss) per Share:

ANNEX 24
MODEL FOR NOTE 19: ADMINISTRATIVE EXPENSES

Personnel Expenses:
Directors:
Third-Party Services:
Taxes and Contributions:
Pensions and Retirements:
Other Administrative Expenses:
Total:

ANNEX 25
MODEL FOR NOTE 20: LEGAL RESERVE

Legal Reserve Amount:
Percentage of Social Capital:

ANNEX 26
MODEL FOR NOTE 21: INCOME TAX

Income Tax Obligation:
Deferred Income Tax:
Foreign Subsidiaries Income Tax:

ANNEX 27
MODEL FOR NOTE 22: RELATED PARTIES

Related Parties:
Transactions with Related Parties:
Nature of Relationship:
Amount of Transactions:
Conditions of Transactions:

ANNEX 28
MODEL FOR NOTE 23: CONTINGENT LIABILITIES

Nature of Contingency:
Estimated Financial Effect:
Probability of Occurrence:

ANNEX 29
MODEL FOR NOTE 24: SUBSEQUENT EVENTS

Nature of Event:
Financial Effect:

ANNEX 30
MODEL FOR NOTE 25: CAPITAL STOCK

Number of Shares:
Par Value:
Types of Shares:
Rights Attached to Each Type:

ANNEX 31
MODEL FOR NOTE 26: DIVIDENDS

Dividends Declared and Paid:
Amount per Share:
Date of Payment:

ANNEX 32
MODEL FOR NOTE 27: SEGMENT INFORMATION

Segment Revenues:
Segment Profits or Losses:
Segment Assets:

ANNEX 33
MODEL FOR NOTE 28: FAIR VALUE MEASUREMENTS

Fair Value of Financial Instruments:
Level of Fair Value Hierarchy:

ANNEX 34
MODEL FOR NOTE 29: RISK MANAGEMENT

Types of Risks:
Risk Management Policies and Practices:

ANNEX 35
MODEL FOR NOTE 30: OTHER INFORMATION

Other Information:

END OF DOCUMENT

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