Technical Standards on the Procedure for Collecting Information from the Central Risk System for Investment Banks

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR COLLECTING INFORMATION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

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

CONSIDERING:

I. That Article 3, paragraph 3 of the Investment Banks Law establishes that Investment Banks constituted in accordance with this law shall have the status of members of the Financial System in accordance with the Law on Supervision and Regulation of the Financial System.

II. That Article 69, paragraph 2 of the Investment Banks Law establishes that Investment Banks must facilitate direct access for the Financial System Superintendence to their computing systems in order to obtain accounting, financial, and credit information that allows it to fulfill its oversight function in accordance with the law and according to the security, confidentiality, and technological limitations of each institution.

III. That Article 71 of the Investment Banks Law establishes that the provisions contained in Article 61 of the Banks Law shall apply to Investment Banks, insofar as they do not contravene the Investment Banks Law, nor the nature or purpose of Investment Banks.

IV. That Article 3, letter c) of the Law on Supervision and Regulation of the Financial System establishes that it is the responsibility of the Financial System Superintendence to proactively monitor the risks of the members of the financial system and the manner in which they manage them, ensuring the prudent maintenance of their solvency and liquidity.

V. That Article 7 of the Law on Supervision and Regulation of the Financial System establishes the entities subject to the supervision of the Financial System Superintendence.

VI. That Article 32 of the Law on Supervision and Regulation of the Financial System establishes that the Financial System Superintendence may require supervised entities to provide direct access to all data, reports, or documents regarding their operations through the means and form defined by it. When deemed appropriate, the Superintendence may require direct real-time access to the information systems of the supervised entities.

VII. That Article 99, paragraph 3, letter a) of the Law on Supervision and Regulation of the Financial System establishes that it is the responsibility of the Standards Committee of the Central Reserve Bank of El Salvador to approve technical standards on any other aspect inherent to risk management by the supervised entities.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR COLLECTING INFORMATION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

THEREFORE,

by virtue of the regulatory powers conferred by Article 99 of the Law on Supervision and Regulation of the Financial System,

IT AGREES to issue the following:

TECHNICAL STANDARDS ON THE PROCEDURE FOR COLLECTING INFORMATION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR COLLECTING INFORMATION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

CHAPTER I
OBJECT, SUBJECTS, AND TERMS

Object
Art. 1.- These Standards aim to collect information on credit risk operations performed by investment banks that are entities of the National Financial System. These requirements must be incorporated into their production IT platform and integrated into their systems.

Subjects
Art. 2.- The subjects obligated to comply with the provisions established in these Standards are:
a) Investment banks constituted in El Salvador; and b) Subsidiaries of Investment Banks constituted in El Salvador.

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) Entity/entities: Subjects obligated to comply with these Standards; and c) Superintendence: Financial System Superintendence.

CHAPTER II
CHARACTERISTICS OF THE SUBMISSION

Files
Art. 4.- The structure of the data files and the name of the XML data files to be sent by the entities are contemplated in Annex “A” of these Standards.

Validator
Art. 5.- Entities are obligated to update the validator program when the Superintendence communicates that any changes have been made. Any new version of this system will be placed on the Superintendence's website, except for cases where the Superintendence will inform in a timely manner. Art. 6.- The files must be sent using the "Generate Submission" option of the data validation module, which can only generate the submission if there are no critical errors.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR COLLECTING INFORMATION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Update of the Risk Central
Art. 7.- The system will be updated with information coming from the entities' information systems, which they must send to the Superintendence within the first seven business days of each month, except for quarterly closures, which must be sent within the first ten business days, accompanied by a transmittal letter from the official responsible for the veracity of the data (data submission report). For this purpose, the entity must inform the Superintendence of any internal changes to the official responsible for the submission and the IT technician, detailing names, position, phone number, and email address. Upon receipt of the information, the Superintendence will conduct an additional review to determine if the submission was generated correctly; otherwise, it will be rejected, granting two business days after the submission period has expired to resubmit. Notwithstanding the foregoing, the legal deadline for presenting the information is considered to be the first seven business days of the month, except for quarterly closures, which are the first ten business days of each month.

Coverage and Frequency of Evaluations
Art. 8.- Entities must send one hundred percent of debtors for loans, contingent operations, and any other balances representing credit risk, which must have their corresponding risk category, understanding that the risk category is unique for each debtor, except for provisions expressed by the Central Bank through its Standards Committee. Subjects obligated to comply with these Standards must keep their credit risk asset portfolio evaluated at all times.

Format of Monetary Amounts
Art. 9.- Monetary amounts must be represented in United States dollars with two decimal places.

Identification of Persons
Art. 10.- For the purposes of identifying natural or legal persons residing in the country, the Superintendence will require the tax identification number (NIT). The identification of the NIT will be in accordance with what is established by the tax administration. In the case of non-resident or non-domiciled persons, whether natural or legal, who do not possess an NIT, they must request a unique identification number from the Superintendence that will serve as the tax identification number (NIT) for said debtor.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR COLLECTING INFORMATION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

This identification will be exclusively for internal use by the Superintendence and will have no effect for any other procedure.

Responsibility
Art. 11.- Directors, managers, and employees responsible for preparing or reviewing the information to be sent through the risk central verifier system to the Superintendence will be personally liable for any errors, omissions, and irregularities it contains. The information received by the Superintendence may be modified by the sending entity within the established deadline for its presentation. Once this period has expired, it will be considered final; however, the institution may request the total substitution of the information, justifying it appropriately, notwithstanding that it has been authorized to do so, the information will be considered received outside the deadline for relevant legal purposes.

Data Submission Report
Art. 12.- When entities upload the information referred to in Article 7 of these Standards into the system enabled by the Superintendence for this purpose, and if such information is free of errors, the Superintendence will generate a report validating that the data has been received free of errors and with the names of the files uploaded to the system.

CHAPTER III
OTHER PROVISIONS AND VALIDITY

Technical Details of Information Submission
Art. 13.- The Superintendence will send the entities, within a maximum period of 30 business days following the entry into force of these Standards, with a copy to the Central Bank, the technical details and the description and characteristics of the columns related to the files comprising Annex A of these Standards. The information requirements will be limited to the collection of information as regulated in these Standards. Entities must implement the necessary mechanisms for the submission of information referred to in these Standards, within a maximum period of 90 business days after the start of operations, in accordance with the technical details sent by the Superintendence. During the implementation period referred to in the first and second paragraphs of this article, entities must submit the information required in these Standards electronically starting from the first month following the commencement of operations in accordance with the deadlines established in Article 7 of these Standards.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR COLLECTING INFORMATION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Sanctions
Art. 14.- Non-compliance with the provisions contained in these Standards will be sanctioned in accordance with what is established in the Law on Supervision and Regulation of the Financial System.

Unforeseen Aspects
Art. 15.- Aspects not foreseen in the matter of regulation in these Standards will be resolved by the Central Bank through its Standards Committee.

Validity
Art. 16.- These Standards will enter into force on November 25, 2025.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR COLLECTING INFORMATION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Annex A
XML FILE STRUCTURES

Below are the names and structures of the XML data files to be sent by the entities. The description of the same and the characteristics of each of the columns comprising them will be sent in the technical details regulated in Article 13 of these Standards.

File 1. Persons (persona.xml)

N°	Column Name	Type	Length	Decimals	Description
1.1.	numero_documento	XsString	14		Document number of the person's identification
1.2.	tipo_identificador	XsString	1		Identifier type code
1.3.	primer_apellido	XsString	25		Person's first surname
1.4.	segundo_apellido	XsString	25		Person's second surname
1.5.	apellido_casada	XsString	25		Person's married surname
1.6.	primer_nombre	XsString	25		Person's first name
1.7.	segundo_nombre	XsString	25		Person's second name
1.8.	nombre_sociedad	XsString	100		Legal person's name
1.9.	tipo_persona	XsString	1		Person type code
1.10.	tipo_relacion	XsString	1		Debtor-entity relationship type code
1.11.	residente	XsString	1		Whether the person is a resident of El Salvador
1.12.	giro_persona	XsString	6		Person's business or economic activity code
1.13.	tamano_empresa	XsString	2		Company size code
1.14.	tipo_empresa	XsString	1		Whether the company is new or existing
1.15.	reserva	XsDecimal	12	2	Sanitation reserves
1.16.	categoria_riesgo	XsString	2		Risk category code
1.17.	numero_cliente	XsString	17		Unique Identification Number (NIU) of the client
1.18.	id_alterno	XsString	20		Alternative identification number
1.19.	tipo_id_alterno	XsString	2		Alternative identification type
1.20.	fecha_nacimiento	XsDate			Date of birth or constitution
1.21.	pais_residencia	XsInt			Person's country of residence
1.22.	riesgo_consolidado	XsDecimal	12	2	Sum of reference balances
1.23.	sexo_persona	XsString	1		Person's sex
1.24.	Ocupación	XsString	3		Person's occupation
1.25.	id_pais_origen	XsString	20		Tax identification of the person's country of origin
1.26.	nacionalidad	XsInt			Person's nationality
1.27.	distrito_residencia	XsString	4		Person's residence district code
1.28.	documento_anterior	XsString	14		In the case where the reported person acquires a NIT, DUI document, or is a Salvadoran person transitioning from minor to adult age.

File 2. Risk Asset References (referencia.xml)

N°	Column Name	Type	Length	Decimals	Description
2.1.	Documento_deudor	XsString	14		Debtor's NIT
2.2.	cod_cartera	XsString	2		Portfolio type code
2.3.	cod_activo	XsString	2		Risk asset type code
2.4.	num_referencia	XsString	20		Reference number
2.5.	monto_referencia	XsDecimal	12	2	Reference amount
2.6.	saldo_referencia	XsDecimal	12	2	Reference balance
2.7.	saldo_vigente_k	XsDecimal	12	2	Current principal balance
2.8.	saldo_vencido_k	XsDecimal	12	2	Overdue principal balance
2.9.	saldo_vigente_i	XsDecimal	12	2	Current interest balance
2.10.	saldo_vencido_i	XsDecimal	12	2	Overdue interest balance
2.11.	abono_deposito	XsDecimal	12	2	Unapplied payments on loan/deposit not applied to letter of credit
2.12.	fecha_otorgamiento	XsDate			Granting date
2.13.	fecha_vencimiento	XsDate			Maturity date
2.14.	fecha_castigo	XsDate			Write-off date
2.15.	estado_credito	XsString	1		Credit status code
2.16.	saldo_mora_k	XsDecimal	12	2	Principal delinquency balance
2.17.	saldo_mora_i	XsDecimal	12	2	Interest delinquency balance
2.18.	dias_mora_k	XsInt			Days of principal delinquency
2.19.	dias_mora_i	XsInt			Days of interest delinquency
2.20.	fecha_inicio_mora_k	XsDate			Principal delinquency start date
2.21.	fecha_inicio_mora_i	XsDate			Interest delinquency start date
2.22.	pago_capital	XsString	1		Principal payment method code
2.23.	pago_interes	XsString	1		Interest payment method code
2.24.	periodo_gracia_k	XsInt			Grace period for principal payment
2.25.	periodo_gracia_i	XsInt			Grace period for interest payment
2.26.	Emisión	XsString	15		Issuance denomination
2.27.	pais_destino_credito	XsInt			Credit destination country code
2.28.	Destino	XsString	6		Loan destination code by economic sector
2.29.	codigo_moneda	XsString	1		Currency code
2.30.	tasa_interes	XsDecimal	5	2	Current interest rate
2.31.	tasa_contractual	XsDecimal	5	2	Contractual or nominal rate
2.32.	tasa_referencia	XsDecimal	5	2	Published reference rate
2.33.	tasa_efectiva	XsDecimal	5	2	Effective rate
2.34.	tipo_tasa_interes	XsString	1		Nominal rate type
2.35.	tipo_prestamo	XsString	2		Loan type code
2.36.	codigo_recurso	XsString	2		Resource source code
2.37.	ultima_fecha_venc	XsDate			Last maturity date
2.38.	dias_prorroga	XsInt			Extension days
2.39.	monto_desembolsado	XsDecimal	12	2	Amount disbursed in the month
2.40.	tipo_credito	XsString	2		Credit type
2.41.	fecha_ultimo_pago_k	XsDate			Date of last covered principal payment
2.42.	fecha_ultimo_pago_i	XsDate			Date of last covered interest payment
2.43.	dia_pago_k	XsInt			Capital payment day
2.44.	dia_pago_i	XsInt			Interest payment day
2.45.	cuota_mora_k	XsInt			Number of principal delinquency installments
2.46.	cuota_mora_i	XsInt			Number of interest delinquency installments
2.47.	monto_cuota	XsDecimal	12	2	Reference installment amount including principal and interest
2.48.	cuenta_contable_k	XsString	12		Principal accounting account
2.49.	cuenta_contable_i	XsString	12		Interest accounting account
2.50.	fecha_cancelacion	XsDate			Reference cancellation date
2.51.	adelanto_capital	XsDecimal	12	2	Advance principal payments
2.52.	riesgo_neto	XsDecimal	12	2	Net risk
2.53.	saldo_seguro	XsDecimal	12	2	Credit insurance balance
2.54.	saldo_costas_procesales	XsDecimal	12	2	Legal costs balance
2.55.	tipo_tarjeta_credito	XsString	1		Credit card type
2.56.	clase_tarjeta_credito	XsString	1		Credit card class code
2.57.	producto_tarjeta_credito	XsString	20		Credit card product
2.58.	valor_garantia_cons	XsDecimal	12	2	Consolidated guarantee value
2.59.	distrito_otorgamiento	XsString	4		Credit destination district code
2.60.	reserva_referencia	XsDecimal	12	2	Reference reserve
2.61.	etapa_judicial	XsString	1		Judicial process stage code
2.62.	fecha_demanda	XsDate			Lawsuit date
2.63.	plazo_credito	XsInt			Credit term
2.64.	orden_descuento	XsString	2		With or without discount order
2.65.	categoria_riesgo_ref	XsString	2		Reference risk category code

File 3. References and Guarantees Association (referencia_garantia.xml)

N°	Column Name	Type	Length	Decimals	Description
3.1.	num_referencia	XsString	20		Reference number
3.2.	cod_cartera	XsString	2		Portfolio type code
3.3.	cod_activo	XsString	2		Risk asset type code
3.4.	identificacion_garantia	XsString	20		Unique guarantee identification
3.5.	tipo_garantia	XsString	2		Guarantee type code
3.6.	valor_garantia_proporcional	XsDecimal	12	2	Proportional guarantee value covering the reference

File 4. Mortgage Guarantees (garantia_hipotecaria.xml)

N°	Column Name	Type	Length	Decimals	Description
4.1.	identificacion_garantia	XsString	20		Unique guarantee identification
4.2.	pais_garantia	XsString			Country where the guarantee is located
4.3.	numero_registro	XsString	40		Registration number assigned by the CNR
4.4.	nit_propietario	XsString	14		Guarantee owner's NIT
4.5.	fecha_registro	XsDate			Registration date
4.6.	estado	XsString	1		Guarantee status
4.7.	cod_ubicacion	XsString	4		Guarantee location code
4.8.	descripción	XsString	60		Property description
4.9.	fecha_valuo	XsDate			Appraisal date
4.10.	valor_pericial	XsDecimal	12	2	Appraised value
4.11.	valor_contractual	XsDecimal	12	2	Contractual value
4.12.	valor_mercado	XsDecimal	12	2	Market value
4.13.	grado_hipoteca	XsInt			Mortgage number for a specific reference
4.14.	direccion_gtia	XsString	60		Guarantee address
4.15.	cod_perito	XsString	10		Appraiser code
4.16.	nombre_perito	XsString	70		Appraiser name
4.17.	tipo_perito	XsString	1		Appraiser type

File 5. Fiduciary Guarantees (garantia_fiduciaria.xml)

N°	Column Name	Type	Length	Description
5.1.	num_referencia	XsString	20	Reference number
5.2.	cod_cartera	XsString	2	Portfolio type code
5.3.	cod_activo	XsString	2	Risk asset type code
5.4.	documento_fiador	XsString	14	Guarantor's document number
5.5.	fiador	XsString	1	Whether the person is a guarantor of the reference

Archivo 6. Guarantees of Sureties, Bonds, and Standby Letters (garantia_aval.xml)

N°	Column Name	Type	Length	Decimals	Description
6.1.	num_referencia	XsString	20		Reference number
6.2.	cod_cartera	XsString	2		Portfolio type code
6.3.	cod_activo	XsString	2		Risk asset type code
6.4.	identificacion_garantia	XsString	20		Unique guarantee identification
6.5.	cod_banco	XsString	4		Issuing bank code for the guarantee
6.6.	monto_aval	XsDecimal	12	2	Guaranteed amount
6.7.	fecha_otorgamiento	XsDate			Guarantee grant date
6.8.	fecha_vencimiento	XsDate			Guarantee maturity date

Archivo 7. Pledged Deposit Guarantees (garantia_pignorada.xml)

N°	Column Name	Type	Length	Decimals	Description
7.1.	identificacion_garantia	XsString	20		Certificate number of deposit or account number
7.2.	documento_depositante	XsString	14		Document of the deposit owner
7.3.	fecha_deposito	XsDate			Deposit opening date
7.4.	fecha_vencimiento	XsDate			Deposit maturity date
7.5.	valor_deposito	XsDecimal	12	2	Deposit value
7.6.	tipo_deposito	XsString	2		Deposit type
7.7.	cod_banco	XsString	4		Issuing bank code for the guarantee

Archivo 8. Fixed-Income Securities Pledge Guarantees (garantia_prenda.xml)

N°	Column Name	Type	Length	Decimals	Description
8.1.	identificacion_garantia	XsString	20		Title number
8.2.	denominacion_titulo	XsString	20		Title denomination
8.3.	local_extranjera	XsString	1		Whether the title is local or foreign
8.4.	monto_inversion	XsDecimal	14	2	Investment amount
8.5.	fecha_vencimiento	XsDate			Title maturity date
8.6.	clasificación	XsString	25		Title risk rating
8.7.	nombre_clasificadora	XsString	50		Name of the risk rating agency that assigned the rating

Archivo 9. Bond Pledge Guarantees (garantia_bono.xml)

N°	Column Name	Type	Length	Decimals	Description
9.1.	identificacion_garantia	XsString	20		Bond pledge number
9.2.	tipo_prenda	XsString	2		Pledge type code
9.3.	descripción	XsString	60		Description of the pledge backing the bond
9.4.	fecha_certificado	XsDate			Certificate date
9.5.	valor_prenda	XsDecimal	12	2	Bond pledge value
9.6.	saldo_prenda	XsDecimal	12	2	Balance of the bond pledge value
9.7.	cod_almacenadora	XsString	10		Warehouse code

Archivo 10. Guarantee Funds (garantia_fondo.xml)

N°	Column Name	Type	Length	Decimals	Description
10.1.	identificacion_garantia	XsString	20		Surety number
10.2.	valor_garantia	XsDecimal	12	2	Guarantee value
10.3.	valor_porcentual	XsDecimal	6	2	Proportional value of the guarantee covering the reference
10.4.	tipo_fondo	XsString	3		Guarantee fund type code
10.5.	estado	XsString	1		Guarantee status

Archivo 11. Expense Types by Reference (referencia_gasto.xml)

N°	Column Name	Type	Length	Decimals	Description
11.1.	cod_cartera	XsString	2		Portfolio type code
11.2.	cod_activo	XsString	2		Risk asset type code
11.3.	num_referencia	XsString	20		Reference number
11.4.	codigo_gasto	XsString	3		Financing use or expense code
11.5.	tipo_gasto	XsString	1		Expense type
11.6.	monto_gasto	XsDecimal	12	2	Expense amount

Archivo 12. Measurement Units Financed by Reference (referencia_unidad.xml)

N°	Column Name	Type	Length	Decimals	Description
12.1.	cod_cartera	XsString	2		Portfolio type code
12.2.	cod_activo	XsString	2		Risk asset type code
12.3.	num_referencia	XsString	20		Reference number
12.4.	codigo_unidad	XsString	2		Measurement unit code
12.5.	cantidad_unidad	XsDecimal	10	2	Quantity of measurement unit

Archivo 13. References Cancelled by Refinancing (referencia_cancelada.xml)

N°	Column Name	Type	Length	Decimals	Description
13.1.	cod_cartera	XsString	2		Portfolio type code of the new reference
13.2.	cod_activo	XsString	2		Risk asset type code of the new reference
13.3.	num_referencia	XsString	20		New reference number
13.4.	cod_cartera_canc	XsString	2		Portfolio type code of the cancelled reference
13.5.	cod_activo_canc	XsString	2		Risk asset type code of the cancelled reference
13.6.	num_referencia_canc	XsString	20		Cancelled reference number
13.7.	pago_capital	XsDecimal	12	2	Last capital payment made by the client upon debt cancellation
13.8.	pago_interes	XsDecimal	12	2	Last interest payment made by the client upon debt cancellation
13.9.	saldo_total_interes	XsDecimal	12	2	Total interest balance when the client settled the debt
13.10.	fecha_cancelacion	XsDate			Date of cancellation of the original credit or refinancing

Archivo 14. Partners of Debtor Companies (socios_sociedades.xml)

N°	Column Name	Type	Length	Decimals	Description
14.1.	documento_deudor	XsString	14		Identification of the debtor company
14.2.	documento_socio	XsString	14		Identification of the partner of the debtor company
14.3.	porcentaje_participacion	XsDecimal	5	2	Participation percentage

Archivo 15. Board of Directors Members of Debtor Companies (junta_directiva.xml)

N°	Column Name	Type	Length	Description
15.1.	documento_deudor	XsString	14	Document of the debtor company
15.2.	documento_miembro	XsString	14	Document of the board member of the debtor company
15.3.	cod_cargo	XsString	2	Position code of the board member of the debtor company
15.4.	fecha_inicial_jd	XsDate		Initial validity date of the board of directors
15.5.	fecha_final_jd	XsDate		Final validity date of the board of directors
15.6.	numero_credencial	XsString	17	Credential registration number of the board of directors

Archivo 16. Cryptocurrency Guarantees (garantia_criptomonedas.xml)

N°	Column Name	Type	Length	Decimals	Description
16.1.	num_referencia	XsString	20		Reference number
16.2.	cod_cartera	XsString	2		Portfolio type code
16.3.	cod_activo	XsString	2		Risk asset type code
16.4.	identificacion_garantia	XsString	20		Unique guarantee identification
16.5.	num_criptomonedas			Nominal value in cryptocurrency
16.6.	valor_contractual	XsDecimal	12	2	Contractual value in USD
16.7.	valor_mercado	XsDecimal	12	2	Market value
16.8.	fecha_valuacion_mercado			Cryptocurrency valuation date
16.9.	hora_valuación_mercado			Cryptocurrency valuation time
16.10.	tasas_conversión			Conversion rate to dollars
16.11.	monto_garantizado	XsDecimal	12	2	Guaranteed amount
16.12.	fecha_otorgamiento	XsDate			Guarantee grant date

Anexo B
TABLES USED IN THE SYSTEM
This annex presents the code tables to be used in the system, according to the requirements established in the technical details regulated in Article 13 of these Standards.

Table 1. Portfolio Types

Code	Description
01	Own portfolio
99	Others

Table 2. Risk Asset Types

Code	Description
PD	Loans
CP	Accounts receivable
CC	Contingent letters of credit
FA	Contingent bonds/sureties/guarantees
PR	Documented premiums
SN	Sanitized references

Table 3. Risk Category Types

Code	Description
A1	Normal debtors
A2	Declining normal debtors
B	Subnormal debtors
C1	Deficient debtors
C2	Declining deficient debtors
D1	Difficult-to-recover debtors
D2	Declining difficult-to-recover debtors
E	Irrecoverable debtors

Table 4. Person Types

Code	Description
1	Natural
2	Legal

Table 5. Related Debtor Types

Code	Description
0	No relationship.
1	Directors and managers, their spouses, and relatives within the third degree of consanguinity and second degree of affinity.
2	Shareholders with 20% or more of the entity's shares, including shares of their spouses, relatives within the first degree of consanguinity, and companies linked to ownership or administration.

Table 6. Payment Forms

Code	Description
A	Annual
E	Semi-annual
T	Quarterly
B	Bi-monthly
M	Monthly
Q	Bi-weekly
S	Weekly
D	Daily
V	At Maturity
P	Agreed
O	Others

Table 7. Guarantee Types

Code	Description
HA	Open mortgage
HC	Closed mortgage
FI	Fiduciary
PR	Pledge
PI	Pledged - Money deposit
FG	Guarantee funds
FB	Bonds of local banks or first-line foreign banks
CC	Standby letters of credit
AV	Sureties
BP	Bond pledges
PD	Document pledges
PV	Fixed-income securities pledges
PC	Cryptocurrency pledges
ST	Stablecoin pledges
AF	Liquid Asset Pledges

Table 8. Departments for Geographic Location

Code	Description
01	Ahuachapán
02	Santa Ana
03	Sonsonate
04	Chalatenango
05	La Libertad
06	San Salvador
07	Cuscatlán
08	La Paz
09	Cabañas
10	San Vicente
11	Usulután
12	San Miguel
13	Morazán
14	La Unión

Table 9. Board of Directors Positions

Code	Description
01	President
02	Vice-president
03	Secretary
04	Proprietary Directors
05	Alternate Directors
06	Treasurer
07	Legal Representative
08	Single Administrator
09	Legal Proxy
10	Mayor
11	Trustee
12	Councilor

Table 10. Districts

Code
Ahuachapán	0101	Ahuachapán
	0102	Apaneca
	0103	Atiquizaya
	0104	Concepción de Ataco
	0105	El Refugio
	0106	Guaymango
	0107	Jujutla
	0108	San Francisco Menéndez
	0109	San Lorenzo
	0110	San Pedro Puxtla
	0111	Tacuba
	0112	Turín
Santa Ana	0201	Candelaria de la Frontera
	0202	Coatepeque
	0203	Chalchuapa
	0204	El Congo
	0205	El Porvenir
	0206	Masahuat
	0207	Metapán
	0208	San Antonio Pajonal
	0209	San Sebastián Salitrillo
	0210	Santa Ana
	0211	Santa Rosa Guachipilín
	0212	Santiago de la Frontera
	0213	Texistepeque
Sonsonate	0301	Acajutla
	0302	Armenia
	0303	Caluco
	0304	Cuisnahuat
	0305	Santa Isabel Ishuatán
	0306	Izalco
	0307	Juayúa
	0308	Nahuizalco
	0309	Nahuilingo
	0310	Salcoatitán
	0311	San Antonio del Monte
	0312	San Julián
	0313	Santa Catarina Masahuat
	0314	Santo Domingo de Guzmán
	0315	Sonsonate
	0316	Sonzacate
Chalatenango	0401	Aguacaliente
	0402	Arcatao
	0403	Azacualpa
	0404	Citalá
	0405	Comalapa
	0406	Concepción Quezaltepeque
	0407	Chalatenango
	0408	Dulce Nombre de María
	0409	El Carrizal
	0410	El Paraíso
	0411	La Laguna
	0412	La Palma
	0413	La Reina
	0414	Las Vueltas
	0415	Nombre de Jesús
	0416	Nueva Concepción
	0417	Nueva Trinidad
	0418	Ojos de Agua
	0419	Potonico
	0420	San Antonio de la Cruz
	0421	San Antonio Los Ranchos
	0422	San Fernando
	0423	San Francisco Lempa
	0424	San Francisco Morazán
	0425	San Ignacio
	0426	San Isidro Labrador
	0427	San José Cancasque
	0428	San José las Flores
	0429	San Luis del Carmen
	0430	San Miguel de Mercedes
	0431	San Rafael
	0432	Santa Rita
	0433	Tejutla
La Libertad	0501	Antiguo Cuscatlán
	0502	Ciudad Arce
	0503	Colón
	0504	Comasagua
	0505	Chiltiupán
	0506	Huizúcar
	0507	Jayaque
	0508	Jicalapa
	0509	La Libertad
	0510	Nuevo Cuscatlán
	0511	Santa Tecla
	0512	Quezaltepeque
	0513	Sacacoyo
	0514	San José Villanueva
	0515	San Juan Opico
	0516	San Matías
	0517	San PabloTacachico
	0518	Tamanique
	0519	Talnique
	0520	Teotepeque
	0521	Tepecoyo
	0522	Zaragoza
San Salvador	0601	Aguilares
	0602	Apopa
	0603	Ayutuxtepeque
	0604	Cuscatancingo
	0605	El Paisnal
	0606	Guazapa
	0607	Ilopango
	0608	Mejicanos
	0609	Nejapa
	0610	Panchimalco
	0611	Rosario De Mora
	0612	San Marcos
	0613	San Martín
	0614	San Salvador
	0615	Santiago Texacuangos
	0616	Santo Tomás
	0617	Soyapango
	0618	Tonacatepeque
	0619	Ciudad Delgado
Cuscatlán	0701	Candelaria
	0702	Cojutepeque
	0703	El Carmen
	0704	El Rosario
	0705	Monte San Juan
	0706	Oratorio De Concepción
	0707	San Bartolomé Perulapía
	0708	San Cristóbal
	0709	San José Guayabal
	0710	San Pedro Perulapán
	0711	San Rafael Cedros
	0712	San Ramón
	0713	Santa Cruz Analquito
	0714	Santa Cruz Michapa
	0715	Suchitoto
	0716	Tenancingo
La Paz	0801	Cuyultitán
	0802	El Rosario
	0803	Jerusalén
	0804	Mercedes La Ceiba
	0805	Olocuilta
	0806	Paraíso de Osorio
	0807	San Antonio Masahuat
	0808	San Emigdio
	0809	San Francisco Chinameca
	0810	San Juan Nonualco
	0811	San Juan Talpa
	0812	San Juan Tepezontes
	0813	San Luis Talpa
	0814	San Miguel Tepezontes
	0815	San Pedro Masahuat
	0816	San Pedro Nonualco
	0817	San Rafael Obrajuelo
	0818	Santa María Ostuma
	0819	Santiago Nonualco
	0820	Tapalhuaca
	0821	Zacatecoluca
	0822	San Luis La Herradura
Cabañas	0901	Cinquera
	0902	Guacotecti
	0903	Ilobasco
	0904	Jutiapa
	0905	San Isidro
	0906	Sensuntepeque
	0907	Tejutepeque
	0908	Victoria
	0909	Villa Dolores
San Vicente	1001	Apastepeque
	1002	Guadalupe
	1003	San Cayetano Istepeque
	1004	Santa Clara
	1005	Santo Domingo
	1006	San Esteban Catarina
	1007	San Ildefonso
	1008	San Lorenzo
	1009	San Sebastián
	1010	San Vicente
	1011	Tecoluca
	1012	Tepetitán
	1013	Verapaz
Usulután	1101	Alegría
	1102	Berlín
	1103	California
	1104	Concepción Batres
	1105	El Triunfo
	1106	Ereguayquín
	1107	Estanzuelas
	1108	Jiquilisco
	1109	Jucuapa
	1110	Jucuarán
	1111	Mercedes Umaña
	1112	Nueva Granada
	1113	Ozatlán
	1114	Puerto El Triunfo
	1115	San Agustín
	1116	San Buenaventura
	1117	San Dionisio
	1118	Santa Elena
	1119	San Francisco Javier
	1120	Santa María
	1121	Santiago De María
	1122	Tecapán
	1123	Usulután
San Miguel	1201	Carolina
	1202	Ciudad Barrios
	1203	Comacarán
	1204	Chapeltique
	1205	Chinameca
	1206	Chirilagua
	1207	El Tránsito
	1208	Lolotique
	1209	Moncagua
	1210	Nueva Guadalupe
	1211	Nuevo Edén de San Juan
	1212	Quelepa
	1213	San Antonio Del Mosco
	1214	San Gerardo
	1215	San Jorge
	1216	San Luis de la Reina
	1217	San Miguel
	1218	San Rafael Oriente
	1219	Sesori
	1220	Uluazapa
Morazán	1301	Arambala
	1302	Cacaopera
	1303	Corinto
	1304	Chilanga
	1305	Delicias De Concepción
	1306	El Divisadero
	1307	El Rosario
	1308	Gualococti
	1309	Guatajiagua
	1310	Joateca
	1311	Jocoaitique
	1312	Jocoro
	1313	Lolotiquillo
	1314	Meanguera
	1315	Osicala
	1316	Perquín
	1317	San Carlos
	1318	San Fernando
	1319	San Francisco Gotera
	1320	San Isidro
	1321	San Simón
	1322	Sensembra
	1323	Sociedad
	1324	Torola
	1325	Yamabal
	1326	Yoloaiquín
La Unión	1401	Anamorós
	1402	Bolívar
	1403	Concepción De Oriente
	1404	Conchagua
	1405	El Carmen
	1406	El Sauce
	1407	Intipucá
	1408	La Unión
	1409	Lislique
	1410	Meanguera Del Golfo
	1411	Nueva Esparta
	1412	Pasaquina
	1413	Polorós
	1414	San Alejo
	1415	San José
	1416	Santa Rosa de Lima
	1417	Yayantique
	1418	Yucuaiquín

Table 11. Guarantee Funds

Code	Description
SGR	Reciprocal Guarantee Societies
OTR	Other

Table 12. Loan Types

Code	Description
CD	Decreasing credit
CR	Revolving credit
NR	Decreasing non-revolving
TC	Credit card
CI	Interbank credits
DI	Discount of letters or factoring
CT	Treasury credits
SA	Authorized overdrafts
SO	Occasional overdrafts
CU	Bridge credits

Table 13. Deposit Warehouses

Code	Description
AGDOSA	General Warehouses of the West, S.A.
ALAGISA	Agricultural and Industrial Warehouse, S.A.
ALDESA	Development Warehouses, S.A.
ALMADA	Davivienda Warehouse, S.A.
BODESA	General Warehouses of Deposit, S.A.
ALMACONSA	Consolidated Warehouses of El Salvador, S.A. DE C.V.
NOAPLICA	Not applicable according to bond pledge type

Table 14. Credit Card Class

Code	Description
1	VISA
2	Master Card
3	American Express
4	Others

Table 15. Country or Territory Codes

Code	Nationality	Country
9303	AFGHAN	AFGHANISTAN
1001	ALANDER	ALAND, ISLANDS
9306	ALBANIAN	ALBANIA
1002	GERMAN	GERMANY
9309	GERMAN	WESTERN GERMANY
9310	GERMAN	EASTERN GERMANY
9315	VOLTENSE	UPPER VOLTA
9317	ANDORRAN	ANDORRA
9318	ANGOLAN	ANGOLA
1003	ANGUILLAN	ANGUILA
1004	ANTARCTIC	ANTARCTICA
9319	BARBUDAN	ANTIGUA AND BARBUDA
9898	DUTCH ANTILLEAN	DUTCH ANTILLES
9324	SAUDI	SAUDI ARABIA
9327	ALGERIAN	ALGERIA
9330	ARGENTINE	ARGENTINA
1005	ARMENIAN	ARMENIA
1006	ARUBAN	ARUBA
9333	AUSTRALIAN	AUSTRALIA
9336	AUSTRIAN	AUSTRIA
1007	AZERBAIJANI	AZERBAIJAN
9862	BAHAMIAN	BAHAMAS
9342	BAHRAINI	BAHRAIN
9339	BANGLADESHI	BANGLADESH
9345	BARBADIAN	BARBADOS
9348	BELGIAN	BELGIUM
9349	BELIZEAN	BELIZE
9350	BENINESE	BENIN
9863	BERMUDIAN	BERMUDAS
1008	BELARUSIAN	BELARUS
9354	BURMESE	BURMA
9374	BOFUTATSUANA	BOFUTATSUANA
9357	BOLIVIAN	BOLIVIA, PLURINATIONAL STATE OF
1009	BONAIREAN	BONAIRE, SAINT EUSTAQUIO AND SABA
1010	BOSNIAN-HERZEGOVINIAN	BOSNIA AND HERZEGOVINA
9360	BOTSWANAN	BOTSWANA
1011	BOUVET, ISLAND	BOUVET, ISLAND
9363	BRAZILIAN	BRAZIL
9366	BRUNEIAN	BRUNEI DARUSSALAM
9369	BULGARIAN	BULGARIA
1012	BURKINABE	BURKINA FASO
9372	BURUNDIAN	BURUNDI
9375	BHUTANESE	BHUTAN
9377	CABOVERDEAN	CAPE VERDE
1013	CAYMANIAN	CAYMAN, ISLANDS
9378	CAMBODIAN	CAMBODIA
9381	CAMEROONIAN	CAMEROON
9384	CANADIAN	CANADA
9387	CEYLON	CEYLON
9390	CENTRAL AFRICAN	CENTRAL AFRICAN, REPUBLIC
9417	CHADIAN	CHAD
9420	CZECHOSLOVAK	CZECHOSLOVAKIA
9423	CHILEAN	CHILE
9426	CHINESE	CHINA, PEOPLE'S REPUBLIC
9432	CYPRIOT	CYPRUS
1014	COCANO	COCOS KEELING, ISLANDS
9393	COLOMBIAN	COLOMBIA
9394	COMORIAN	COMORAS, ISLANDS
9396	CONGOLESE	CONGO, REPUBLIC OF
9399	CONGOLESE	CONGO, DEMOCRATIC REPUBLIC
1015	COOK	COOK, ISLANDS
9402	NORTH KOREAN	NORTH KOREA, PEOPLE'S DEMOCRATIC REPUBLIC
9405	SOUTH KOREAN	SOUTH KOREA, REPUBLIC
9408	IVORIAN	COTE D'IVOIRE
9411	COSTA RICAN	COSTA RICA
1016	CROATIAN	CROATIA
9414	CUBAN	CUBA
1017	CURACAOAN	CURACAO
9435	DAHOMEYAN	DAHOMEY
9438	DANISH	DENMARK
9440	DOMINICAN	DOMINICA
9441	DOMINICAN	DOMINICAN, REPUBLIC
9444	ECUADORIAN	ECUADOR
9666	EGYPTIAN	EGYPT
9300	SALVADORAN	EL SALVADOR
9446	EMIRATI	UNITED ARAB EMIRATES
1018	ERITREAN	ERITREA
1019	SLOVENIAN	SLOVENIA
1020	SLOVAK	CZECHOSLOVAKIA
9447	SPANISH	SPAIN

Table 16. Types of Identifier
Code Description
N Tax Identification Number (TIN)
F Financial Identification Number (NIF) issued by the SSF.
U Unique Identification Number (NIU)
P Passport

ECONOMIC DESTINATION CREDIT CLASSIFICATION MANUAL

The Credit Classification Manual aims to constitute an instrument of easy application in order to establish uniform criteria for classifying the economic destination of credit granted by various Financial Intermediaries from an economic and financial point of view. It will also allow for timely information to know the channeling of captured resources to different activities and their level of risk, based on which credit activity can be formulated and evaluated.
II. CODING AND CLASSIFICATION OF CREDIT DESTINATION
For the purpose of identifying the destination of loans, a coding system has been established, divided into three groups called: Destination, Division, and Class of Activity. The first digit 1/ identifies the Economic Destination; the second and third digits identify the Division of the Economic Destination and the fourth and fifth digits identify the Class of Economic Activity of the Division. As an example, credit for agricultural and livestock activities is taken and the coding would be as follows:
Code Concept
01.00.00 Agricultural and Livestock = Economic Destination
01.01.00 Agriculture = Division
01.01.01 Coffee Cultivation = Class of Activity
In this Manual, credit classification distinguishes twelve Economic Destinations, 2/ in the following order:
01 Agricultural and Livestock
02 Mining and Quarries
03 Manufacturing Industry
04 Construction
05 Electricity, Gas, Water and Sanitary Services 06 Commerce 07 Transportation, Storage and Communications 08 Services 09 Housing 10 Consumption 11 Financial Institutions 12 Other Activities 1/ The first two digits, in the case of Consumption, Financial Institutions and Other Activities destinations. 2/ The classification is based on the International Standard Industrial Classification (ISIC), with some adjustments to certain destinations, according to their importance in the Salvadoran economy

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92
TECHNICAL STANDARDS ON THE PROCEDURE FOR INFORMATION COLLECTION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS Approval: 10/11/2025 Validity: 25/11/2025
III. CODING OF CURRENT EXPENSES, CAPITAL FORMATION EXPENSES AND REFINANCING
In order to identify and know where financial resources are specifically channeled, the classes of expenses incurred by the credit user have been coded. These expenses are divided into current or working capital expenses and capital formation expenses, based on the type of good acquired or its use. Current expenses or working capital consists of that destined for the purchase of goods and services, acquired in the local market or imported directly, which are applied to the cost of production of the same period and for indirect expenses, such as the payment of wages and salaries, rental of goods, purchase of seeds for crops, fertilizers, payment of veterinary services, fuel and lubricants, acquisition of birds, etc. In Part X “Codes for Credit Classification” examples of each class of expense are found for each sector. Capital formation expenses are those incurred by the company for the acquisition of goods or services whose value is applicable to the cost of production of more than one accounting period, which contribute to or are instruments of production or which increase production capacity. Refinancing Loan refinancing is identified with code 95. The use of the codes assigned for current expenses, capital formation and refinancing is for loans requested, approved and granted for all destinations detailed:
01 Agricultural and Livestock
02 Mining and Quarries
03 Manufacturing Industry
04 Construction
05 Electricity, Gas, Water and Sanitary Services 06 Commerce 07 Transportation, Storage and Communications 08 Services 09 Housing Acquisition 10 Consumption (Personal Loans) 11 Financial Institutions 12 Other Activities

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92
TECHNICAL STANDARDS ON THE PROCEDURE FOR INFORMATION COLLECTION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS Approval: 10/11/2025 Validity: 25/11/2025
IV. ECONOMIC DESTINATION CODES FOR CREDIT CLASSIFICATION
This part contains the list of codes and the concept corresponding to each Economic Destination, Division and Class of activity receiving financing. The code assigned to each activity is used when a user demands credit and obtains credit approval from the lending institution. The code must be used in all loan movements from the first disbursement and during the amortization period until its cancellation. The code replaces the client's name and identifies them from the point of view of the economic activity they develop and for which they have received financing. Each Economic Destination is composed of Divisions and Classes of Activities. Each "Economic Destination" is identified by the first digit, each "Division" by the second and third digits and each "Class of activity" by the fourth and fifth digits. Economic Destination Division Classes Digits 0 00 00 01 Agricultural and Livestock 08 53 02 Mining and Quarries 02 06 03 Manufacturing Industry 22 57 04 Construction 07 05 05 Electricity, Gas, Water and Sanitary Services 04 -.- 06 Commerce 13 51 07 Transportation, Storage and Communications 03 07 08 Services 07 12 09 Housing Acquisition 09 -.- 10 Consumption (Personal Loans) 08 -.- 11 Financial Institutions 07 -.- 12 Other Activities 07 -.- The Economic Destination is broken down into "Divisions" and the Division into "Classes". When a "Division" does not contain "Classes", the loan must be identified with the digits of the "Division", but the two zeros must be added to the right. For example: when the approved loan is for "Aviculture", it must be coded as: 1.03.00, the specific "Class" of the loan will always be Aviculture. Some destination codes specify a single class of activity, for example, code 1.01.38 specifies that financing is exclusive for lettuce cultivation; on the other hand, code 3.05.02 details several classes of activities that can be financed, including:

Cutting and sewing of fabrics, leathers and skins
Making hat forms
Umbrella and parasol manufacturing
Robe manufacturing
Leather or skin clothing manufacturing
V. LIST OF ECONOMIC DESTINATION CODES AND THEIR CONCEPTUALIZATION
01.00.00 AGRICULTURAL AND LIVESTOCK
This destination includes activities identified with agriculture, livestock, aviculture, forestry and fishing.
01.01.00 AGRICULTURE
This category includes soil cultivation and complementary stages to the processing of products obtained for use in consumption or industrial use. It also includes storage, conservation and transport of products. Cultivation is understood as: land preparation, sowing, cleaning, fertilization, application of insecticides and harvesting, including tasks such as shelling, curing, tree felling and others similar. (Including the processing of agricultural products, except coffee, which is included in Code 3.01.10) Financing includes credits destined to finance current or operating expenses and capital formation expenses. A) Examples of Current Expenses of this division are: Acquisition in local market or Importation of:
a) Acquisition of seeds for annual crops b) Fertilizers and manure; c) Insecticides, fungicides and herbicides d) Payment of land and agricultural machinery rental; e) Payment of wages and salaries; f) Food expenses; g) Animal force service expenses; h) Veterinary services; i) Pest destruction services; j) Fertilization services; k) Agricultural insurance services; l) Fuels and lubricants and other similar expenses related to cultivation, harvesting and processing of agricultural products. B) Capital Formation Expenses of this division may include:

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92
TECHNICAL STANDARDS ON THE PROCEDURE FOR INFORMATION COLLECTION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS Approval: 10/11/2025 Validity: 25/11/2025 a) Acquisition in local market and imported agricultural machinery and accessories; b) Acquisition in local market and imported machinery and equipment for agricultural production transport; c) Investments for the development of nurseries and permanent crops d) Fencing, etc. (The construction of wells and irrigation and drainage systems; construction of roads and other access facilities within the productive unit; construction of granaries, silos, piles and patios for drying products, must be included in the Construction Sector. (Code 4.02.00, Agricultural and Livestock Construction). e) Acquisition of land and installations Loans granted for financing activities included within the Agriculture division can be coded as follows:
01.01.01 Coffee Cultivation
01.01.02 Cotton Cultivation
01.01.03 Sugarcane Cultivation
(Sugarcane processing is included in the Manufacturing Industry Sector, Code 3.01.07, Sugar Production and Refining).
01.01.04 Corn Cultivation for Consumption
01.01.05 Bean Cultivation Under Irrigation and Dry Land
01.01.06 Rice Cultivation Under Irrigation and Dry Land
(Rice processing is included in the Manufacturing Industry Sector, Code 3.01.05, Mill Product Manufacturing).
01.01.07 Tobacco Cultivation
01.01.08 Fruit Cultivation
01.01.09 Maicillo Cultivation
01.01.10 Sesame Cultivation
01.01.11 Henequen Cultivation
01.01.12 Kenaf Cultivation
01.01.13 Cacao Cultivation
01.01.14 Melon Cultivation
01.01.15 Broccoli Cultivation
01.01.16 Tomato Cultivation
01.01.17 Potato Cultivation
01.01.18 Cucumber Cultivation
01.01.19 Sweet Chili Cultivation
01.01.20 Onion Cultivation
01.01.21 Cabbage Cultivation
01.01.22 Cassava Cultivation
01.01.23 Watermelon Cultivation
01.01.24 Vigna Cultivation

01.02.00 LIVESTOCK
Livestock is the activity related to the breeding, feeding, care, fattening and transport of domestic animals such as Cattle, Pigs and Horses with the object of obtaining either their milk or meat. More specifically, regarding livestock breeding, this activity extends to the moment when the animal is ready for slaughter; regarding milk production, this activity comprises only milk production, without any industrialization process. Financing includes credits destined to finance current or operating expenses and capital formation expenses. A) Examples of Current or Operating Expenses of Livestock are:
a) Pasture rental and pasture sowing; b) Acquisition in local market or importation of forage; c) Acquisition in local market or importation of acaricides; d) Acquisition in local market or importation of medicines e) Acquisition in local market or importation of Vaccines; f) Veterinary services; f) Wages and Salaries including food; g) Transport of livestock to slaughter centers or market; h) Purchase in local market or importation of livestock for fattening.

B) Livestock Capital Formation Expenses may include:
a) Purchase in local market and imported livestock equipment, machinery and implements; b) Acquisition of breeding animals, such as dairy cows and sires; (the construction, repair and expansion of stables and other livestock facilities, construction of wells, irrigation and drainage works are included in the Construction Sector, Code 4.02.00 Agricultural Construction). Loans granted for the financing of activities included within the Livestock division can be coded as follows:
01.02.01 Cattle Rearing
01.02.02 Pig Rearing
01.02.04 Horse Rearing
01.02.90 Unspecified Animal Rearing
01.03.00 POULTRY FARMING
This division comprises the rearing and fattening of poultry, their slaughter, meat and egg packaging. Financing includes credits intended to finance current or operational expenses and capital formation expenses. A) Examples of Current or Operational Expenses are:
a) Purchase in local market or importation of birds; b) Purchase in local market or importation of poultry feed; c) Purchase in local market or importation of medicines and veterinary services; d) Wages and Salaries; e) Purchase in local market or importation of materials for product packaging; f) Transport of products to consumption centers and g) Other similar expenses applicable to production B) Capital Formation Expenses may include:
a) Acquisition of land for use of poultry farms; b) Purchase in local market or importation of machinery, equipment and implements used in poultry farming; c) Other similar expenses. (The construction of wells, construction, repair and expansion of coops, chicken coops and other constructions used in the farm, are included in the Construction Sector Code 4.02.00, Agricultural Construction).

01.04.00 FORESTRY AND WOOD EXTRACTION
Credits intended to finance the acquisition of seeds, forest species and planting, for purposes of reforestation and forest conservation are included in this division; which contribute to the improvement of the ecological environment; it also includes the extraction of wood and firewood and its transport by the producer to marketing centers. Example: the cultivation of conifers, soft and fine woods. (Cypress, pine, bamboo, madrecacao, eucalyptus, cortez, laurel, teak, cedar, conacaste, mahogany, cedar, walnut, balsam and other timber species. Financing includes credits intended to finance current or operational expenses and capital formation expenses. A) Examples of Current Operational Expenses are:
a) The purchase in local market or importation of fertilizers, insecticides, seeds, etc.; b) Payment of wages and salaries; c) Food; d) Transport of firewood and wood to marketing centers e) Other similar expenses applicable to production B) Capital Formation Expenses may include:
a) Purchase in local market and imported forest species; b) Machinery and equipment for cutting and sawing trees; c) Purchase in local market or importation of machinery and transport equipment and d) Other similar expenses
01.05.00 FISHING AND CAPTURE
This division includes loans granted to finance the production of fish, crustacean and mollusk farms and other marine or continental water species, their preparation, conservation, packaging and transport without any processing to consumption or shipping markets, (purely industrial stages, such as canning, are excluded), which are included in the Manufacturing Industry Sector, Code 3.01.04 Fish Preparation and Canning. Financing includes credits intended to finance current or operational expenses and capital formation expenses. A) Examples of Current or Operational Expenses are:
a) Wages and salaries including food; b) Repair of machinery and spare parts; c) Purchase of fuels and lubricants;

d) Purchase in local market or importation of fishing gear and accessories; e) Expenses incurred in shrimp and fish farms; f) Transport expenses of fish to consumption or processing centers; g) Payment of licenses or permits; h) Technical services and other similar expenses applicable to current production. B) Capital Formation Expenses may include:
a) Purchase in local market and importation of ships, boats, and tugboats; b) Machinery and other fixed assets used in the activities, Code 4.02.00 (Agricultural Construction). Loans granted for the financing of activities included within the Fishing and Capture division can be coded as follows:
01.05.01 Offshore Fishing
01.05.02 River Shrimp Cultivation
01.05.04 Coastal Fishing
01.05.05 Fish Cultivation
01.05.90 Unspecified Fishing
Includes credits related to unspecified fishing in the above codes, such as that carried out in lakes and rivers.
01.06.00 BEEKEEPING
This division includes the breeding of bees for the exploitation of honey and wax.
Financing includes credits intended to finance current or operational expenses and capital formation expenses. A) Examples of Current or Operational Expenses are:
a) Payment of rents; b) Wages and salaries including food; c) Purchase in local market or importation of fuel and lubricants; d) Transport expenses of honey and wax to consumption centers. e) Other current expenses related to production. B) Capital Formation Expenses may include:
a) Acquisition of land for use of the beekeeping farm;

b) The construction of apiaries and acquisition of other equipment necessary in the exploitation and other similar.
01.07.00 AGRICULTURAL SERVICES
Includes loans intended to finance natural or legal persons who provide service to the Agricultural Sector, such as: veterinary services, pest destruction services, fertilization services, rental of agricultural machinery and other services required by the Agricultural Sector. Transport of agricultural products is excluded, as they must appear in the Transport Sector, Code 7.01.00. Financing includes credits intended to finance current or operational expenses and capital formation expenses. A) Examples of Current Operational Expenses are:
a) Wages and salaries, including food where applicable; b) Acquisition of fuels and lubricants and other similar expenses incurred to provide agricultural services. B) Capital Formation Expenses may include:
a) Purchase in local market or importation of agricultural machinery and equipment; b) Small aircraft and irrigation and fumigation equipment; c) Transport vehicles for exclusive use of the agricultural service; d) Other investments in fixed assets necessary for the service. The construction of buildings and other agricultural service facilities must be included in the Construction Sector, Code 4.02.00 Agricultural Construction.
01.08.00 RABBITRY
This division includes loans granted to finance the rearing and fattening of rabbits, their slaughter, meat packaging and transport by the producer to distribution and/or consumption centers. Financing includes credits intended to finance current or operational expenses and capital formation expenses. A) Examples of Current or Operational Expenses are:
a) Purchase in local market or importation of rabbits; b) Purchase in local market or importation of food for them; c) Purchase in local market or importation of medicines and veterinary services; d) Wages and salaries; e) Purchase of materials for product packaging;

f) Transport of products to distribution and/or consumption centers; and g) Other expenses applicable to production B) Capital Formation Expenses may include:
a) Acquisition of land for use of rabbit farms; b) Purchase in local market or importation of machinery, equipment and implements used in rabbit farming. (The construction, repair and expansion of coops and other constructions used in the farm, are included in the Construction Sector, Code 4.02.00 Agricultural Construction).
01.95.00 Refinancing for Agricultural Destination
01.95.01 Refinancing for Coffee
01.95.02 Refinancing for Cotton
01.95.03 Refinancing for Sugarcane
01.95.04 Refinancing for Cereals
01.95.12 Refinancing for Livestock
01.95.90 Other Refinancing for Agricultural Destination
02.00.00 MINING AND QUARRIES SECTOR
This destination comprises activities related to the extraction of minerals that are found in the soil or subsoil in solid, liquid or gaseous state. Included in this division are underground or open-pit mines and quarries and oil wells, complementary activities in the exploitation of mines and other raw minerals, such as crushing, grinding, washing and classification by quality. Also included are exploration work, deposits and land preparation for extraction operations. A) Examples of Current or Operational Expenses are:
a) Payments for mining leases or concessions; b) Wages and salaries, including food; c) Medicines and medical assistance; d) Purchase in local market or importation of fuels, lubricants and other materials used in the exploitation; e) Transport of the product when carried out by the producer. B) Capital Formation Expenses may include:
a) Acquisition of land where mines or quarries are located; b) Drilling of wells and tunnels;

c) Purchase in local market or importation of machinery, equipment and accessories directly intended for the exploitation of mines and quarries.
02.01.00 METALLIC MINERALS
Includes credits intended to finance current or operational expenses and capital formation expenses related to the exploitation of gold, silver and other metallic minerals.
02.01.01 Gold and Silver
02.01.90 Other Metallic Minerals
Includes loans intended to finance the extraction of other unspecified metallic minerals.
02.02.00 NON-METALLIC MINERALS
Includes loans intended to finance current operational expenses and capital formation expenses related to the exploitation of non-metallic minerals.
02.02.01 Extraction of Stone, Sand and Clay
02.02.02 Salt Extraction
Includes loans intended to finance the production of salt, whether from mines or obtained through evaporation. The industrial process of iodization and refining of salt is included in Code
3.01.89 Diverse Food Products Industries.
02.02.03 Extraction of Lime and Gypsum
02.02.90 Extraction of Other Non-Metallic Minerals
Includes loans intended to finance the exploitation of other non-metallic minerals that have not been specified previously.
02.95.00 Refinancing for Mining and Quarries Destination
03.00.00 MANUFACTURING INDUSTRY
This is the activity that deals with the mechanical or chemical transformation of inorganic substances into new products, either through mechanical or manual processing. Financing includes credits intended to finance current or operational expenses and capital formation expenses. A) Examples of Current or Operational Expenses are:
a) Rental of buildings and other facilities. b) Wages and salaries including bonuses, commissions, indemnifications, food, medicines, medical services and other benefits; c) Payment of insurance in general;

d) Purchase in local market or importation of raw materials and semi-finished products; e) Purchase in local market or importation of fuel, lubricant and electrical energy; f) Purchase in local market or importation of packaging and containers; g) Advertising and propaganda expenses; h) Training and specialization expenses for personnel; i) Other administrative expenses such as communications and transport. (Transport of production to marketing centers when carried out by the producer). B Capital Formation Expenses may include:
a) Acquisition of land; b) Purchase in local market and importation of industrial machinery and equipment; Purchase in local market and importation of transport equipment; Installation of industrial equipment and machinery. (The construction, and expansion of buildings, plants, warehouses and other constructions intended for the use of industrial production, are included in the Construction Sector, Code
4.03.00 Industrial Buildings. The same treatment is given to workers
of land leveling within the industrial farm).
03.01.00 FOOD PRODUCTS
Under this item are grouped loans intended to finance current operational expenses and capital expenses incurred in the preparation of food for human consumption and other related products. The preparation of animal feed is also included. Loans granted for the financing of activities included within the Food Products division can be coded as follows:
03.01.01 Slaughter of Livestock, Preparation and Preservation of Meats
Under this title are included loans related to the slaughter of cattle and pigs; the preparation and preservation of meats and the obtaining of fats. Also included is the preservation and processing of poultry meats.
03.01.02 Dairy Product Processing
This title groups credits related to the manufacture, preparation, conservation and packaging of milk and derived products.
03.01.03 Packaging and Preservation of Fruits and Legumes
Includes credits related to the process, packaging and preservation of fruits and legumes. Includes the preparation of fruit juices, preserves, jams and jellies; in pickles and sauces; soups in cans or dehydrated.

03.01.04 Packaging and Preservation of Fish and Other Marine Products
Includes credits intended for activities related to the preparation of fish, shrimp and other marine products.
03.01.05 Mill Products and Coffee Roasting Manufacturing
Includes credits intended for activities related to flour mills, coffee roasting and other flours; the process of husking, cleaning and polishing rice; preparation of cereals such as oats, rice, corn, wheat; and preparation of legume seeds, manufacture of mixed and prepared flour and other products based on cereals and legumes. (Animal feed is excluded, because it appears in the Code 3.01.11 Animal Feed Manufacturing).
03.01.06 Bakery Product Processing
Includes loans intended for activities related to the manufacture of bread, cookies, cakes, and other bakery products. (The preparation of macaroni, noodles, noodles and other pastas is included in Code 3.01.89, Diverse Food Products Industries).
03.01.07 Sugar Production and Refining
Includes loans intended for the manufacture and refining of sugar.
03.01.08 Chocolate and Confectionery Manufacturing
Includes loans intended for activities related to the preparation of chocolates and confectionery of all kinds, pills and soft candies; candied fruits; sugared nuts, salted nuts, chewing gum, etc.
03.01.09 Manufacture of Edible Vegetable Oils and Fats
Includes loans intended to finance activities related to the preparation of edible vegetable oils and fats.
03.01.10 Coffee Beneficiation
Includes loans intended to finance the beneficiation of coffee.
03.01.11 Animal Feed Manufacturing
Includes loans intended to finance activities related to the manufacture of animal feed.
03.01.90 Diverse Food Products Industries
This title groups loans intended for activities related to the manufacture of mixed oils for table or salads; starch and its derivatives; powdered yeast; condiments, mustard and vinegar; culinary specialties;

ice manufacturing, (except dry ice which is classified in the group of chemical products); tortilla manufacturing and the manufacture of other unspecified food products.
03.02.00 BEVERAGES
This division groups loans intended to finance current operational expenses and capital formation expenses incurred in the activity related to the manufacture of distilled spirits, wines, malted beverages, non-alcoholic beverages and soft drinks. Bottling that does not mean preparation or manufacture of beverages, appears in the Commerce Sector, Code 6.04.89, Others. Loans granted for the financing of activities included within the Beverages division can be coded as follows:
03.02.01 Distillation, Rectification and Mixing of Spirits
Includes loans intended for activities related to the process of distillation of ethyl alcohol for all uses. Includes distillation, rectification and mixing of alcoholic beverages, such as whisky, rum, gin, cordials and mixed beverages. (cocktails).
03.02.02 Wine Making
Includes loans intended for activities related to the production of distillation of wines, apple cider, pear cider and other fermented beverages, excluding malted beverages.
03.02.03 Beer and Malt Processing
Includes loans intended for activities related to the production of malt and malted beverages etc. such as ordinary, light, dark and strong beer.
03.02.04 Non-Alcoholic and Soft Drink Processing
Includes loans intended for activities related to the manufacture of non-alcoholic beverages, such as soft drinks and mineral waters. It also includes the carbonation of natural mineral waters.
03.03.00 TOBACCO INDUSTRY
This division groups loans intended to finance current operational expenses and capital formation expenses incurred in the activity related to the manufacture of tobacco products, such as cigarettes, cigars, chewing tobacco, tobacco for chewing and snuff. Also the stemming, drying and other work related to the preparation of the leaf used to manufacture tobacco.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR
INFORMATION COLLECTION OF THE CENTRAL RISK
SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

03.04.00 TEXTILE PRODUCT MANUFACTURING
This division groups loans intended to finance current operating expenses and capital formation expenses incurred in the preparation of textile fibers for spinning; manufacturing of yarns, threads, and woven fabrics on looms; hand-woven fabrics; embroidery on fabric, lace, and carpets; machine-knitted clothing, dyeing and finishing of yarns and fabrics; sizing and waterproofing of fabrics; manufacturing of ropes and henequen, kenaf, etc. fabrics; manufacturing of sacks, cordage, rope, and twine.

Loans granted for financing activities included within the Textile Product Manufacturing division can be coded as follows:

03.04.01 Yarn, Fabric, and Textile Finishing Manufacturing
Includes loans intended for the preparation of fibers for spinning through processes such as ginning, retting, maceration, cleaning, carding, combing, milling, spinning, weaving, bleaching, and dyeing, printing and finishing of yarns and fabrics, manufacturing of tapestries and carpets, manufacturing of lace and braided fabrics, and other primary products.

03.04.02 Knitted Fabric Manufacturing
Includes loans intended for activities mainly dedicated to the manufacture of hosiery and socks. It also includes activities whose production process begins with the manufacturing of knitted fabrics and extends to the making of underwear and clothing made from these same fabrics, including their bleaching, dyeing, and finishing. (The manufacturing of knitted clothing in separate establishments that begin their production process with the use of already made knitted fabrics is listed under Code 3.05.02 "Manufacture of Clothing").

03.04.03 Sack, Twine, and Cordage Manufacturing
Includes loans intended to finance expenses related to the manufacturing of coarse fibers, jute, kenaf, and henequen threads and fabrics; the manufacturing of sacks, cables, loops, cords, nets, cordage, and other related articles.

03.04.90 Other Textile Product Manufacturing
Includes loans intended to finance the manufacturing of textiles not classified in the above categories, such as linoleum and other hard surface floor coverings (excluding rubber); artificial leather; upholstery fabrics, etc.

03.05.00 MANUFACTURE OF FOOTWEAR, CLOTHING, AND OTHER ARTICLES
MADE FROM TEXTILES

This division groups loans intended to finance current operating expenses and capital formation expenses incurred in activities related to the manufacture of footwear, gloves, hats, clothing, dress accessories, and all kinds of manufactured textile articles. (The manufacture of clothing in knitwear factories is included in Code 3.04.02 Knitted Fabric Manufacturing).

Loans granted for financing activities included within the division of footwear, clothing, and other articles made from textiles can be coded as follows:

03.05.01 Footwear Manufacturing
Includes loans intended for the manufacturing of footwear, gaiters, and leather boots. (Vulcanized rubber footwear is included in Code 3.11.00, Rubber Products).

03.05.02 Clothing Manufacturing
Includes loans intended for activities related to the manufacturing of clothing through the cutting and sewing of fabrics, leather, skins, and other materials, the making of hat forms, decorations, and accessories; the manufacturing of umbrellas and parasols; the manufacturing of bathrobes, raincoats, and other waterproof clothing; leather or skin clothing.

03.05.90 Other Articles Made from Textile Materials, Excluding Clothing
Includes loans intended for activities included in the manufacturing of textile material articles for the home, such as curtains, upholstery, sheets, pillowcases, napkins, tablecloths, blankets; quilts and pillows; canvas articles; fabric decorations, etc.

03.06.00 WOOD INDUSTRY
This division groups loans intended to finance current operating expenses and capital formation expenses incurred in activities related to sawmills and planing mills; manufacturing of boards, planks, panels, and plywood and tongue-and-groove wood, establishments dedicated to wood preservation. The manufacturing of cane and palm articles such as baskets, hats, mats, etc., is included here.

03.07.00 FURNITURE AND ACCESSORIES MANUFACTURING
This division groups loans intended to finance current operating expenses and capital formation expenses incurred in activities related to the manufacturing of furniture and accessories for homes, offices, professional offices, restaurants, and public buildings; doors, windows, blinds, partitions, etc.

03.08.00 PAPER, CARDBOARD, AND PAPER AND CARDBOARD PRODUCT MANUFACTURING
This division groups loans intended to finance current operating expenses and capital formation expenses incurred in the manufacturing of paper, cardboard, and articles produced from paper and cardboard.

Loans granted for financing activities included within the division of paper, cardboard, and paper and cardboard product manufacturing can be coded as follows:

03.08.01 Paper and Cardboard Manufacturing
Includes loans intended for the manufacturing of paper and cardboard, regardless of the original raw material.

03.08.02 Paper and Cardboard Product Manufacturing
Includes loans intended for the manufacturing of paper and cardboard articles such as: lined paper, notebooks, notepads, envelopes, and others similar; bags, boxes, and other containers; plates, straws, forks, spoons, and other cardboard articles.

03.09.00 PRINTING, PUBLISHING, AND RELATED INDUSTRIES
This division groups loans intended to finance current operating expenses and capital formation expenses incurred in activities to print, lithograph, and publish newspapers, magazines, books, maps, atlases, calendars, musical scores, commercial and telephone directories, commercial or contract printing jobs; commercial lithography; manufacturing of greeting cards; hand and etching of steel and bronze plates; wood engraving; photogravure; electrotyping and stereotyping; binding work.

03.10.00 LEATHER AND LEATHER PRODUCT INDUSTRIES
This division groups loans intended to finance current operating expenses and capital formation expenses incurred in activities related to the tanning, dressing, and finishing of all kinds of leather and skins and the manufacturing of leather and skin products, with the exception of footwear and clothing.

Loans granted for financing activities included within the division of leather and leather product industries can be coded as follows:

03.10.01 Tanneries and Finishing Workshops
Includes loans related to the tanning, dressing, finishing, embossing, and waxing of leather; dyeing of skins.

03.10.02 Leather Article Manufacturing
Includes loans intended for the manufacturing of leather articles (excluding footwear and other clothing) such as briefcases, suitcases, handbags, wallets, cigarette cases, and key holders, coin purses, saddles, harnesses, whips, and other leather articles.

03.11.00 RUBBER PRODUCTS
This division groups loans intended to finance current operating expenses and capital formation expenses incurred in the manufacturing of tires and tubes for vehicles; vulcanized rubber footwear; articles of natural rubber or synthetic rubber for industrial and mechanical uses and various articles, such as gloves, sponges, and other natural rubber or synthetic rubber products. Regenerated rubber obtained from used tires, waste, and scrap is included.

Loans granted for financing activities included within the division of rubber products can be coded as follows:

03.11.01 Tire and Tube Manufacturing
Includes loans intended for the manufacturing and retreading of tires and tubes for vehicles.

03.11.02 Other Rubber Product Manufacturing
Includes loans intended for the manufacturing of vulcanized rubber footwear, articles of natural rubber or synthetic rubber for industrial and mechanical uses, and various articles.

03.12.00 CHEMICAL PRODUCT MANUFACTURING
This category groups loans intended to finance expenses incurred in the manufacturing of chemical substances and products.

Loans granted for financing activities included within the division of chemical product manufacturing can be coded as follows:

03.12.01 Industrial Chemical and Fertilizer Product Manufacturing
Includes loans related to the manufacturing of essential industrial chemical products, organic and inorganic, such as acids, bases, and salts; intermediate chemicals for dyeing; dyes, lacquers, and pigments; explosives and fireworks; fibers, resins, plastics, and synthetic rubbers; chemical fertilizers.

03.12.02 Vegetable and Animal Oil and Fat Manufacturing
Includes loans intended for the production of crude oil, cakes, and flours from oilseeds and nuts, obtained by crushing or extraction; the extraction of fish and other marine animal oils; the clarification of non-edible animal oils and fats; the refining and hydrogenation (or hardening) of oils and fats, except lard and other animal fats. (The production of margarines, composite cooking fats, and mixed oils for table or salad use are listed in this same Sector, Code 3.01.09, Manufacturing of Edible Vegetable Oils and Fats).

03.12.03 Paint, Varnish, and Lacquer Manufacturing
Includes loans intended for the manufacturing of paints, varnishes, and lacquers, enamels, and patent leathers.

03.12.90 Other Chemical Product Manufacturing
Includes loans related to the manufacturing of chemical products not classified in other categories, such as medicinal and pharmaceutical preparations; perfumes, cosmetics, and other toilet articles; detergents, soaps, and other washing and cleaning products; matches; candles; insecticides and fungicides, herbicides, and others similar.

03.13.00 PETROLEUM DERIVATIVE PRODUCT MANUFACTURING
This division groups loans intended to finance current operating expenses and capital formation expenses incurred in oil refineries that produce gasoline, fuel oils, lighting oils, lubricating oils and fats, and other crude oil derivatives.

03.14.00 NON-METALLIC MINERAL PRODUCT MANUFACTURING
This division groups expenses incurred in the manufacturing of clay products, glass and glass products; ceramics (earthenware, pottery, and porcelain); cement, cement products, and other non-metallic mineral products.

Loans granted for financing activities included within the division of non-metallic mineral product manufacturing can be coded as follows:

03.14.01 Non-Metallic Construction Product Manufacturing
Includes loans related to the manufacturing of clay construction products, such as bricks, tiles, pipes, crucibles, and fired clay for architectural uses; furnace lining, pipes, and chimney crowns; Refractory articles.

03.14.02 Glass and Glass Product Manufacturing
Includes loans intended for the manufacturing of glass and glass products, except for the grinding of optical lenses.

03.14.03 Earthenware, Pottery, and Porcelain Object Manufacturing
Includes loans related to the manufacturing of earthenware, pottery, and porcelain objects.

03.14.04 Cement Manufacturing
Includes loans related to the manufacturing of cement.

03.14.90 Other Non-Metallic Product Manufacturing
Includes loans intended for the manufacturing of non-metallic products not specified above, such as gypsum and concrete products; carved stone, stone products, graphite, asbestos, and other non-metallic mineral products.

03.15.00 BASIC METAL INDUSTRY MANUFACTURING
This division groups loans intended to finance current operating expenses and capital formation expenses related to the smelting and refining of metals, their rolling, drawing, and alloying; the manufacturing of cast and forged iron; and the manufacturing of other basic forms of ferrous and non-ferrous metals, starting with the transformation process from blast furnace casting to the manufacturing of semi-finished products in rolling mills and foundries such as ingots, blooms, slabs, sheets, plates, strips, tubes, and pipes, rails, rods, carpets, etc.

03.16.00 MANUFACTURE OF METAL PRODUCTS, EXCEPT
TRANSPORT MACHINERY AND EQUIPMENT

This division includes loans intended to finance current operating expenses and capital formation expenses related to the transformation of basic metal forms into finished products, such as tinplate containers and other tinplate articles; hand tools; cutlery and hardware; kitchenware; wire articles; metal packaging; safes and security vaults; manufacturing of desks, shelves, filing cabinets, chairs, tables; steel springs; screws, nuts, washers, and rivets; folding tubes, forged parts, and all other metal products not classified elsewhere. This category includes industries dedicated to enameling, varnishing, galvanizing, gilding, nickel-plating, and polishing metal articles, and blacksmithing and welding work.

Loans granted for financing activities included within the division of metal product manufacturing, except transport machinery and equipment, can be coded as follows:

03.16.01 Metal Furniture and Accessories Manufacturing
Includes loans related to the manufacturing of metal furniture and accessories.

03.16.02 Structural Metal Product Manufacturing
Includes loans related to the manufacturing of structural metal products, such as: doors, grilles, and door and window frames; stairs and other architectural metal elements.

03.16.90 Other Metal Product Manufacturing
Includes loans related to the manufacturing of other metal products not specified above.

03.17.00 MANUFACTURE AND ASSEMBLY OF NON-ELECTRICAL MACHINERY
This division groups loans intended to finance current and capital formation expenses related to the manufacture and assembly of machinery and prime movers, except electrical material. It comprises agricultural and industrial tractors and transporters; refrigerators; apparatus for extraction, ventilation, and air conditioning; sewing and washing machines; office machines, such as typewriters and calculators; cash registers, and accounting equipment. It also includes mechanical workshops dedicated to the manufacture and repair of machinery and equipment parts and the production of bearings.

03.18.00 MANUFACTURE AND ASSEMBLY OF MACHINERY, APPLIANCES,
ACCESSORIES, AND ELECTRICAL ARTICLES

This division groups loans intended to finance current and capital formation expenses incurred in the manufacture and assembly of machines, apparatus, and articles for the production, accumulation, transmission, and transformation of electrical energy, such as generators and apparatus for the transmission and distribution of electricity; electrical accessories; such as vacuum cleaners, fans, stoves, and kitchens; insulated wire and cable; electrical material for motor vehicles; electric lamps; electric batteries; the repair of all these apparatus is included.

03.19.00 TRANSPORT MATERIAL MANUFACTURING
This division groups loans intended to finance current and capital formation expenses incurred in the construction, assembly, and repair of transport material for passengers and cargo by land, sea, and air.

03.20.00 PLASTIC PRODUCT MANUFACTURING
This division groups loans intended to finance current and capital formation expenses related to the molding, extrusion, and formation of articles made from plastic materials, such as: tableware, dinner services, and kitchen utensils; placemats, containers, and jars; laminated sheets, rods, and tubes; plastic materials for insulation; manufacturing of toys, dolls, suitcases, handbags, wallets, and similar articles made from plastic materials.

Loans granted for financing activities included within the division of plastic product manufacturing can be coded as follows:

03.20.01 Plastic Material Product Manufacturing
Includes loans related to the manufacturing of tableware, dinner services, kitchen utensils, containers, and jars.

03.20.02 Plastic Material Toy Manufacturing
Includes loans related to the manufacturing of toys and dolls made from plastic material.

03.20.03 Plastic Material Wallet and Bag Manufacturing
Includes loans related to the manufacturing of suitcases, handbags, wallets, and similar articles made from plastic material.

03.20.90 Other Plastic Material Product Manufacturing
Includes loans related to the manufacturing of other plastic products such as: tubes; laminated sheets, plastic materials not specified above.

03.21.00 OPTICAL INSTRUMENT MANUFACTURING
This division includes loans intended to finance current operating expenses and capital formation expenses related to the manufacturing of optical instruments; lenses, and ophthalmic articles, including optical instruments for scientific and medical uses.

Loans granted for financing activities included within the division of optical instrument manufacturing can be coded as follows:

03.21.01 Optical Lens Manufacturing
Includes loans related to the manufacturing of lenses for eyeglasses, contact lenses, and other lenses for medical or scientific use.

03.21.90 Other Optical Instrument Manufacturing
Includes loans related to the manufacturing of other optical instruments.

03.22.00 MAQUILA INDUSTRY
Includes loans intended to finance activities involving assembly, whether in the branches of textile products, electronics, etc.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR INFORMATION COLLECTION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Loans granted for financing activities included within the Maquila Industry division may be coded as follows:

03.22.01 Textile Maquila
03.22.02 Electronic Maquila
03.90.00 DIVERSE MANUFACTURING INDUSTRIES

This division includes loans intended to finance current operating expenses and capital formation expenses related to manufacturing industries not listed in the previous categories.

Loans granted for financing activities included within the diverse manufacturing industries division may be coded as follows:

03.90.01 Pyrotechnic Products Manufacturing
Includes loans related to the manufacture of pyrotechnic products, such as: rockets, flares, sparklers, light rockets, etc.

03.90.02 Handicrafts Manufacturing
Includes loans related to the manufacture of hammocks, artistic paintings, souvenirs, decorations, etc.

03.90.90 Diverse Manufactures
Includes loans related to manufacturing industries not specified above.

03.95.00 Refinancing for Manufacturing Industry Destination

04.00.00 CONSTRUCTION

This destination comprises the construction, repair, and demolition of buildings, housing, roads, and streets; basic construction works, such as sewers and water conveyance; embankments, railways, piers, tunnels, underground roads, elevated highways, bridges, viaducts, dams, drainage works, sanitary works, aqueducts, irrigation works, and flood retention walls, hydroelectric plants, hydraulic installations, gas conduits, oil pipelines, and other types of fundamental construction; maritime works, such as dredging, removal of submarine obstacles, installation of pilings, construction of ports and channels; drilling of water wells; Airports; athletic fields; golf courses; tennis courts; swimming pools; parking areas; communication systems, such as telephone and telegraph lines, and all kinds of construction. The buying and selling operations of land, houses, buildings, and other constructions are included in the Commerce Sector.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR INFORMATION COLLECTION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Financing includes credits intended to finance current or operating expenses and capital formation expenses.

A) Examples of Current Operating Expenses are:
a) Purchase of land intended for construction. b) Payment of wages and salaries, including bonuses, food, medical and clinical services; c) Insurance; d) Purchase of all kinds of construction materials in place or direct import.

B) Capital Formation Expenses may include:
a) Acquisitions in place or import of machinery and equipment; b) Tractors, bulldozers, mechanical shovels, excavators, boreholes or well drills; c) Devices to lift construction materials; d) Mixing or concrete machinery; e) Stone crushing machinery; f) Transport machinery and equipment for construction use; g) Office buildings, warehouses, and mechanical workshops of the construction company; h) Machinery and equipment for repair of machinery and equipment of the construction company; i) All machines, accessories, and equipment used in construction, including office equipment.

04.01.00 HOUSING CONSTRUCTION

This division groups the expenses involved in the construction of housing or residential homes.

Loans granted for financing activities included within the housing construction division may be coded as follows:

04.01.01 Construction of Housing and Residential Condominiums with Financing up to US$ 9,142.86
Includes loans intended for the construction of housing and residential condominiums whose total cost, including land and construction, is up to US$ 9,142.86.

04.01.02 Construction of Housing and Residential Condominiums with Financing greater than US$ 9,142.86 up to US$ 17,142.86

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR INFORMATION COLLECTION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Includes loans intended for the construction of housing and residential condominiums, including the land, with a value greater than US$ 9,142.86 up to US$ 17,142.86.

04.01.03 Construction of Housing and Residential Condominiums with Financing greater than US$ 17,142.86 up to US$ 34,285.71.
Includes loans intended for the construction of housing and residential condominiums, including the land, with a value greater than US$ 17,142.86 up to US$ 34,285.71.

04.01.04 Construction of Housing and Residential Condominiums with Financing greater than US$ 34,285.71 up to US$ 68,571.43
Includes loans intended for the construction of housing and residential condominiums, including the land, with a value greater than US$ 34,285.71 up to US$ 68,571.43.

04.01.05 Construction of Housing and Residential Condominiums with Financing greater than US$ 68,571.43 up to US$ 114,285.71
Includes loans intended for the construction of housing and residential condominiums, including the land, with a value greater than US$ 68,571.43 up to US$ 114,285.71.

04.01.06 Construction of Housing and Residential Condominiums with financing greater than US$ 114,285.71
Includes loans intended for the construction of housing and residential condominiums, including the land, with a value greater than US$ 114,285.71.

04.02.00 AGROPECUARY CONSTRUCTIONS

This category groups loans intended to finance current operating expenses in the construction of agricultural facilities, such as: well drilling; irrigation works; swamp drainage; construction, expansion, and repair of piers, shipyards, dry docks, warehouses, residential homes, and other constructions in agricultural exploitation; construction of internal roads of the agricultural exploitation; construction and repair of fences. These operating expenses are detailed in the definition of the Construction Sector.

04.03.00 INDUSTRIAL CONSTRUCTIONS

This division groups loans intended to finance operating expenses in the construction of industrial plants, including constructions for offices, warehouses, and other facilities used by the industrial plant. These operating expenses are detailed in the definition of the Construction Sector.

04.04.00 CONSTRUCTION OF COMMERCIAL AND SERVICE BUILDINGS

This division classifies loans intended to finance operating expenses in the construction of commercial and service buildings, such as buildings for stores, supermarkets, cinemas, theaters, banks, and parking lots; buildings for educational centers, offices, and professional practices; gas stations, restaurants, gyms, game rooms, sports clubs, courts and sports tracks, clinics or hospitals, and all kinds of commercial or service buildings. These expenses are detailed in the definition of the Construction Sector.

04.05.00 CONSTRUCTION OF HOTELS AND SIMILAR

This division includes loans intended to finance operating expenses in the construction of buildings for hotels, motels, and lodging houses. These expenses are detailed in the definition of the Construction Sector.

04.06.00 LAND URBANIZATION

This division classifies loans intended to finance operating expenses in urbanization works, including embankments, installation of water pipes, aqueducts, construction of streets, sidewalks, and curbs, etc. These expenses are classified according to the definition of the Construction Sector.

04.07.00 HOUSING EXPANSION AND REPAIR

This category groups loans intended to finance the expansion and repair of housing.

04.90.00 OTHER CONSTRUCTIONS

This division classifies loans intended to finance operating expenses incurred in constructions such as roads, tunnels, bridges, piers, airports, railway tracks, channels, and marine dredging, retention walls, hydraulic installations, gas conduits, oil pipelines, hydroelectric plants, sewers, and water conveyance, expansions of all types of construction, and others not specified above. Repairs are also included (Housing expansion and repair is not included).

04.95.00 REFINANCING DESTINED FOR CONSTRUCTION

05.00.00 ELECTRICITY, GAS, WATER, AND SANITARY SERVICES

This destination adds activities related to the production, transmission, and distribution of electricity, natural gas, and water; sanitary services such as waste destruction and black water disposal are also included.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR INFORMATION COLLECTION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Financing includes credits intended to finance current or operating expenses and capital formation expenses.

A) Examples of Current or Operating Expenses are:
a) Payment of wages and salaries; b) Medical and clinical services; c) Insurance; d) Fuels and lubricants, and e) Transport

B) Capital Formation Expenses may include:
a) Acquisition in place or import of electric turbines, electric coils, electric motors, electricity conductors, electrical installation accessories; b) Machinery and equipment for the production of natural gas; c) Cisterns to transport natural gas and containers to transport natural gas. d) Pumps or automotive or mechanical; e) Purchase of piping, water motors, and pumps; f) Water purifying machines for domestic or industrial use.

Land necessary for the construction of buildings for production or service provision is also included. The construction of buildings and similar structures is included in Code 4.04.00.

05.01.00 PRODUCTION, TRANSMISSION, AND DISTRIBUTION OF ELECTRIC ENERGY
Includes loans incurred in the production, transmission, and distribution of electric energy.

05.02.00 PRODUCTION AND DISTRIBUTION OF NATURAL GAS
This category groups loans incurred in the production and distribution of natural gas for domestic or industrial consumption.

05.03.00 WATER SUPPLY
Includes loans incurred in the capture, purification, and distribution of water for domestic or industrial use.

05.04.00 SANITARY SERVICES
Includes loans incurred in the destruction of waste and expulsion of black water. Urban drainage systems are also included in this group.

05.95.00 REFINANCING DESTINED FOR ELECTRICITY, GAS, WATER, AND SANITARY SERVICES

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR INFORMATION COLLECTION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

06.00.00 COMMERCE

This Economic Credit Destination comprises the buying and selling of products with the objective of reselling them in their same state at a higher price, in the place, time, and conditions appropriate for the buyer. It includes, in addition to the activities of merchants themselves, those developed by producers from other sectors of the Economy regarding the distribution or sale of their products and the importation of goods destined for commercialization; it also includes the activities of offices and intermediary sales agents and brokers; cooperatives for the sale of agricultural products; etc.

Financing includes credits intended to finance current or operating expenses and capital formation expenses.

In the Commerce sector, Capital Formation Expenses may apply to loans intended to finance the acquisition of fixed assets in commercial establishments, such as land for the construction of the commercial establishment, counters, shelves, desks, and other furniture including office furniture; the acquisition of equipment such as cash registers, safes, calculators, meters, etc. is also included (Financing for the construction of commercial buildings is included in the Construction sector).

On the other hand, Current Expenses in the sector may include all those intended for the formation of working capital, that is, to finance the acquisition of inventories, granting commercial credit to their clients, etc. In any case, such expenses, as defined above, must be applied in the same fiscal year.

06.01.00 IMPORTS FOR THE COMMERCE DESTINATION

Under this division, loans intended to finance purchases abroad of all types of products for commercialization are classified.

Loans granted for financing activities included within the imports for the commerce destination division may be coded as follows:

06.01.01 Financing for the Importation of Machinery and Equipment
Includes loans intended to finance the importation for commercialization of power-generating machinery; mechanical machinery and utensils for agriculture; tractors; office machinery; machinery for working metal; machinery for mining, construction, and other industrial and agricultural machinery. The importation of spare parts for the aforementioned classes of machinery is included.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR INFORMATION COLLECTION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

06.01.02 Financing for the Importation of Transport Equipment for Productive Activities
Includes loans intended to finance the importation for commercialization of all types of transport equipment used in productive activities; such as: railway material, rolling stock, and trams; buses, trucks, pickup trucks, jeeps, panel vans, trailers; the importation of chassis, bodies, and spare parts for this class of vehicles is included.

06.01.03 Financing for the Importation of Vehicles
Includes loans intended to finance the Importation for commercialization of motor vehicles for personal use, boats, yachts, small planes, helicopters, and also motorcycles, station wagons, bicycles, etc.; and the importation of spare parts for the vehicles included in this Chapter is also included.

06.01.04 Financing for the Importation of Raw Materials, Semi-Elaborated Products, and Other Inputs for Agriculture and Industry
Includes loans intended to finance the importation, for commercialization, of all kinds of industrial or agricultural raw materials such as wheat, raw tobacco, planed wood, crude oil, elements and chemical compounds, fertilizers, pesticides, materials for tanning and dyeing, hides, etc. The importation of semi-elaborated products to be subjected to new processing in the country is also included, such as yarns and threads of textile fibers, cement, glass, aluminum, iron, steel, and other metals in primary form. In general, all those products that constitute inputs in industrial and agricultural production are included in this title.

06.01.05 Financing for the Importation of Food and Medicinal Products
Includes loans intended to finance the importation for commercialization of all kinds of food products, whether raw or prepared; likewise, it includes the importation of animal and pharmaceutical products, such as vitamins; bacteriological products, serums, and vaccines; penicillin, streptomycin, tyrocidine, and other antibiotics and all kinds of medicines.

06.01.06 Financing for the Importation of Textile Products and Clothing
Includes loans intended to finance the importation for the title of the importation of footwear.

06.01.07 Financing for the Importation of Beverages, Tobacco, Perfumes, and Cosmetics
Includes loans intended to finance the Importation for commercialization of beverages, cigars, cigarettes, and chewing tobacco; lotions and perfume in any form; all kinds of cosmetics and toiletry products.

06.01.08 Financing for the Importation of Metal Manufactures

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR INFORMATION COLLECTION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Includes loans intended to finance the importation for commercialization of metal manufactures, such as finished structural parts made of iron and steel, aluminum, and other twisted wires, ropes, braided bands of iron, steel, and other common non-ferrous metals, nets, nails, bolts, nuts, washers, rivets, screws, etc.; hand tools of common metals, tools for artisans, household utensils of iron and steel, and hardware store articles, etc.

06.01.09 Financing for the Importation of Machinery, Apparatus, and Utensils
Includes loans intended to finance the importation for commercialization of electrical articles such as dry electric batteries and piles; light bulbs, lamps, and tubes for electric lighting; apparatus for radio broadcasting, for telegraphy and wireless telephony, for television, radar, and other electronic apparatus; electrotic apparatus such as irons, stoves, ovens, etc. apparatus for measuring and controlling electric energy, electrical apparatus for medical services, and radiological apparatus and portable electric tools.

06.01.10 Imports for Agricultural Destination (for commercialization)
Under this title, loans intended to finance direct importation for agricultural destination, of raw materials, intermediate products, and capital goods, for commercialization, are grouped.

06.01.20 Imports for Mining and Quarrying Destination (for commercialization)
Under this title, loans granted to finance direct importation for mining and quarrying destination, as well as inputs and capital goods for commercialization, are grouped.

06.01.30 Imports for Manufacturing Industry Destination (for commercialization)
In this title, loans granted to finance direct importation of raw materials, semi-elaborated products, capital goods: machinery, accessories, and equipment, for commercialization, are grouped.

06.01.40 Imports for Construction Destination (for commercialization)
In this title, loans granted to finance direct importation of the sector's raw materials, semi-elaborated products, and capital goods for commercialization, are grouped.

06.01.50 Imports for Electricity, Natural Gas, Water, and Sanitary Services Destination (for commercialization)

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv
CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR INFORMATION COLLECTION FROM THE CENTRAL RISK SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

In this title, loans granted to finance direct importation of inputs, machinery, equipment, and transport vehicles, for commercialization, are grouped.

06.01.60 Imports for Transport, Storage, and Communications Destination (for commercialization)
Under this title, loans intended to finance the importation of transport vehicles, structures, and materials for silos, warehouses, apparatus, and equipment for communication services for commercialization, are grouped.

06.01.70 Imports for Services Destination (for commercialization)
In this title, loans intended to finance importation by companies dedicated to providing services not classified in other destinations for commercialization, are grouped.

06.01.90 Financing for Other Commerce Imports
Loans granted to finance the importation of all kinds of products not specified above in the commerce destination are grouped under this title.

06.02.00 EXPORT COMMERCE

This division includes loans intended to finance the exportation of articles produced or manufactured in the country, whether agricultural, livestock, industrial, or of any other kind.

Loans granted for financing activities included within the export commerce division may be coded as follows:

06.02.01 Financing for the Exportation of Coffee
Includes loans intended to finance the exportation of coffee in all its forms.

06.02.02 Financing for the Exportation of Sugar
Includes loans intended to finance the exportation of sugar in all its forms.

06.02.03 Financing for the Exportation of Fish and Seafood
Includes loans intended to finance the exportation of fish, shrimp, crustaceans, mollusks, etc., packaged or in any other form.

06.02.04 Financing for the Exportation of Other Food Products
Includes loans intended to finance the exportation of all food products not classified above, whether in their natural state or processed.

06.02.05 Financing for the Exportation of Cotton

Includes loans intended to finance the export of gold-quality cotton of any quality.

06.02.06 Financing for the Export of Cotton Yarns and Fabrics
Includes loans intended to finance the export of cotton yarns, threads, and fabrics.

06.02.07 Financing for the Export of Clothing Items
Includes loans intended to finance the export of clothing, leather footwear, and all kinds of products that constitute garments.

06.02.08 Financing for the Export of Petroleum Derivatives
Includes loans intended to finance the export of petroleum products, manufactured petroleum products, and their derivatives.

06.02.09 Financing for the Export of Chemical Products
Includes loans intended to finance the export of perfumery products, cosmetics, etc., fertilizers, insecticides, fungicides, and disinfectants, etc., medicines; and other chemical products.

06.02.10 Financing for the Export of Metal Products, except Machinery and Transport Equipment
Includes loans intended to finance the export of metal products manufactured in the country, tinplate containers and other tinplate articles, hand tools, cutlery and hardware, kitchenware, wire articles, metal furniture, and other metal manufacturing products.

06.02.11 Financing for the Export of Transport Material
Includes loans intended to finance the export of vehicle bodies, chassis of land transport vehicles; the export of boats and yachts is also included; and any metal product related to transport vehicles.

06.02.12 Financing for the Export of Non-Metallic Mineral Products
Includes loans intended to finance the export of non-metallic products for construction, glass products; clay, earthenware, and porcelain objects; cement and cement products; and other non-metallic products (gypsum, concrete, carved stones, graphite, asbestos, etc.)

06.02.13 Financing for the Export of Wood Products
Includes loans intended to finance the export of furniture and office and home accessories; and other wood articles.

06.02.14 Financing for the Export of Beverages
Includes loans intended to finance the export of distilled spirits, wines, malted beverages, non-alcoholic beverages, and sodas.

06.02.15 Financing for the Export of Leather and Rubber Products
Includes loans intended to finance the export of leather, skins, briefcases, suitcases, wallets, vulcanized rubber footwear, regenerated rubber, tires, various plastic articles, and other kinds of natural or synthetic leather and rubber articles (leather footwear exports are included in Code 6.02.07).

06.02.16 Financing for the Export of Paper and Cardboard and Paper and
Cardboard Products
Includes loans intended to finance the export of paper and cardboard and paper and cardboard products, such as: lined paper, notebooks, bags and boxes, and other packaging, and in general any paper and cardboard product.

06.02.17 Financing for the Export of Livestock
Includes loans to finance the exports of bovine, swine, and other kinds of live or standing livestock.

06.02.18 Financing for the Export of Services
Includes loans intended to finance expenses arising from the fulfillment of commitments by private companies with derived companies, organizations, or governments of other countries. It comprises financing such as: those granted to national construction companies, services provided by engineers, architects, agronomists, economists, auditors, etc.

06.02.19 Financing for the Export of Yarns, Threads, and Fabrics of Artificial or Synthetic Fibers
Includes loans intended to finance the exports of yarns, threads, and fabrics of artificial or synthetic fibers or mixtures thereof with cotton.

06.02.20 Financing for the Export of Fibers and Fabrics of Coarse Fibers and
Other Coarse Fiber Products
Includes loans intended to finance the exports of fibers and fabrics of coarse fibers and other coarse fiber products.

06.02.90 Financing for Other Export Products
Includes loans intended to finance the export of all items not classified above.

06.03.00 INTERNAL TRADE
Under this division, loans intended to finance internal operations of purchase, sale, and resale are included, whether of imported products or produced in the country.

Loans granted for the financing of activities included within the internal trade division can be coded as follows:

06.03.01 Marketing of Industrial Products
Loans granted are classified under this title:

To producers, to finance the credit sales of articles manufactured in the country; such as furniture, clothing, and footwear.
To distributors or merchants, for cash purchases of articles manufactured in the country or imported; such as those mentioned in the previous item.
To distributors or merchants, to finance the credit sales and resales of national or imported industrial products, which are inputs for other industrial or artisanal companies established in the country.

06.03.03 Marketing of Agricultural Products
a) Includes loans intended to finance cash purchases or credit sales of agricultural products produced in the country or imported, whether wholesale or retail; it also includes financing granted on agricultural products stored for future internal or external commercialization. b) To producers to finance the credit sales of national agricultural articles.

06.03.04 Marketing of Vehicles
Includes loans granted to finance cash purchases or credit sales of imported vehicles.

06.03.05 Marketing of National Products, Not Specified Previously
Includes loans intended to finance cash purchases or credit sales of unspecified national products, such as handicrafts, etc.

06.03.06 Marketing of Electrical Appliances.
Includes loans granted to finance cash purchases or credit sales of national or imported electrical appliances and utensils.

06.03.07 Loans to Supermarkets, Butcher Shops, and Stores
Loans intended to finance Supermarkets, Butcher Shops, and Stores.

06.03.08 Loans to Drugstores or Pharmacies
Loans intended to finance Drugstores and Pharmacies.

06.03.09 Financing for Other Commercial Activities
Includes financing for loans intended to finance working capital of unspecified commercial establishments not mentioned previously.

06.03.90 Marketing of Unspecified Imported Products.
Includes loans intended to finance cash purchases or credit sales of unspecified imported articles not classified previously.

06.04.00 OTHER COMMERCIAL ACTIVITIES
This division includes loans intended to finance other commercial operations that by their nature cannot be included in the previous items.

06.04.07 Purchase and Sale of Real Estate
Loans granted to natural or legal persons engaged in the trade of real estate, such as land, farms, haciendas, houses, and other constructions that have been inhabited or used, regardless of the destination given to said real estate, are included under this title.

06.95.00 Refinancing for Trade
Includes loans intended to refinance delinquent balances of credits granted by financial institutions in the country, for activities related to Trade.

07.00.00 TRANSPORT, STORAGE, AND COMMUNICATIONS
This destination includes the transport of passengers and cargo by land, water, and air, with the service of guard and storage of merchandise provided confidentially; and with telephone, telegraphic, and radiotelephonic communication services.

Financing includes credits intended to finance current or operational expenses and capital formation expenses.

Examples of Current or Operational Expenses are:
a) Wages and salaries including bonuses, commissions, and payments in the form of food; b) Uniforms and medical attention; c) Acquisition in the market or importation of fuel, lubricants, and spare parts.

d) Current expenses for repair and maintenance of equipment used in the company.

Capital Formation Expenses may include:
Acquisition in the market and importation of machinery and equipment, as well as any other fixed asset. (The construction of buildings and any other type of Installations is included in the Construction Sector, Code 4.04.00, Commercial and Service Buildings).

07.01.00 TRANSPORT
This item includes expenses related to passenger and cargo transport services by any route.

Loans granted for the financing of activities included within the Transport division can be coded as follows:

07.01.01 Passenger or Cargo Transport by Railway
Loans related to passenger and cargo transport services by railway are included.

07.01.02 Passenger Transport by Buses
Includes loans related to passenger transport services by buses, whether urban, interurban, or international.

07.01.03 Passenger Transport by Taxis
Includes loans related to the passenger transport service by means of taxis.

07.01.04 Cargo Transport by Road
Includes loans related to the cargo transport service by road, whether by means of trucks, trailers, pickups, etc.

07.01.05 Air Transport
Includes loans related to air and maritime transport of cargo or passengers.

07.01.06 Travel Agencies
Includes loans related to the activity developed by travel agencies.

07.01.07 Passenger and Cargo Transport by Maritime Route
Includes loans related to maritime transport of cargo or passengers.

07.01.08 Air Tickets
Includes loans to air transport companies or Travel Agencies, to finance the provision of credit service for air transport of passengers and cargo to the exterior.

07.02.00 DEPOSIT AND MERCHANDISE STORAGE SERVICES
Includes loans intended to finance the current operational expenses and capital formation expenses of companies dedicated to providing deposit, guard, and merchandise storage services, commercially.

07.03.00 MAIL AND TELECOMMUNICATIONS TRANSPORT
Includes loans intended to finance the current operational expenses and capital formation expenses of companies dedicated to providing public services of mail, telegraph, telephone, or radio, whether by acoustic or visual reception.

07.95.00 REFINANCING FOR TRANSPORT, STORAGE, AND
COMMUNICATIONS DESTINATION
Includes loans intended to refinance delinquent balances granted by financial institutions for activities related to Transport, Storage, and Communications.

07.95.01 Refinancing for Transport Destination
07.95.02 Refinancing for Storage Destination
07.95.03 Refinancing for Communications Destination

08.00.00 SERVICES
This is the Economic Destination of credit that includes companies dedicated to providing any other type of service.

Financing includes credits intended to finance current or operational expenses and capital formation expenses.

Examples of Current Operational Expenses are:
a) Wages and salaries, including commissions and bonuses; b) Purchase in the market or importation of fuels, lubricants, and electricity service; c) Acquisition of materials and other inputs necessary in production; d) Payment for transport service and various administrative expenses; e) Payment for rental of premises or furnishings, etc.
Capital Formation Expenses may include:
Acquisition in the market and importation of all types of fixed assets necessary in the productive unit. (The construction of buildings and other installations necessary is included in the Construction Sector, Code 4.04.00 Commercial Buildings

08.01.00 EDUCATIONAL ESTABLISHMENTS
Loans intended to finance the current operational expenses and capital formation expenses of educational centers at any level are included under this division. It comprises official and private teaching provided by institutions, or by private teachers, such as full-time, part-time, or intensive teaching, in various schedules or nighttime, and at any level or for any profession.

Loans granted for the financing of activities included within the educational establishments division can be coded as follows:

08.01.01 Basic Education Establishments
Includes loans for basic education centers. It comprises general primary or school-level teaching. Preschool education in nursery schools, kindergartens.

08.01.02 Secondary Education Establishments
Includes loans for secondary education centers. It comprises general secondary-level teaching, aimed at preparing students for technical or professional level or for entry to university.

08.01.03 Higher Education Establishments
Includes loans for higher education centers. It comprises post-secondary teaching leading to the obtaining of a university degree or a non-university specialization.

08.01.04 Technical Training Establishments
Includes loans for technical training establishments. It includes all technical or professional teaching at a level below university. Programs at this level impart specific specialization and provide theoretical and practical knowledge.

08.01.90 Other Educational Establishments
Includes loans for other educational establishments.

08.02.00 MEDICAL AND HEALTH SERVICES
Includes loans intended to finance the current operational expenses and capital formation expenses of establishments such as hospitals, clinics, laboratories, medical and dental clinics; and all those centers

that are dedicated to providing medical, surgical, dental, and other health services.

08.03.00 TECHNICAL SERVICES
Loans intended to finance current operational expenses and capital formation expenses related to the provision of accounting and auditing services; legal services, and all kinds of professional services, such as engineering services; economic, financial, and market studies, industrial feasibility studies, etc., are grouped in this division.

08.04.00 RECREATION SERVICES
Loans intended to finance current operational expenses and capital formation expenses related to the activities of recreation centers, such as: cinemas, theaters, television channels, sports centers, and other services such as dance halls, billiard rooms, sports courts, athletics tracks, swimming pools, skating rinks, gyms, amusement rooms, shooting ranges, etc., are included under this division.

08.05.00 EDUCATION SERVICES
Loans granted to natural persons intended to finance Education expenses in the country or abroad, which are backed by certifications or statements attesting that the product of the loan is related to the study plans of the Credit beneficiaries, are included under this title.

08.06.00 RENTAL AND LEASING OF MACHINERY AND EQUIPMENT
Loans intended to finance current operational expenses and capital formation expenses related to the rental or leasing, as a specialized service, of agricultural, mining, manufacturing, construction, sales, accounting, and office machinery and equipment, and other analogous machinery and equipment, are grouped in this division.

08.90.00 DIVERSE PERSONAL SERVICES
Loans for all kinds of unspecified personal services are included.

Loans granted for the financing of activities included within the Diverse Personal Services division can be coded as follows:

08.90.01 Restaurants, Cafes, and Similar
Includes loans related to the activities of establishments dedicated to the sale of food and beverages of any kind, such as: restaurants, cafes, drive-ins, pupuserias, and others similar. Commercial establishments, such

as: supermarkets, corner stores or shops, drugstores or pharmacies, butcher shops, etc.; included in the Commerce Sector, Code 6.04.90, are excluded.

08.90.02 Hotels, Motels, and Similar
Includes loans related to those establishments that provide lodging services, also considering bar and restaurant services when they are part of the same business.

08.90.03 Laundries, Ironing Shops, and Dry Cleaners
Includes loans from companies dedicated to providing laundry, ironing, and dry cleaning services.

08.90.04 Other Diverse Personal Services
Includes loans from companies or natural persons dedicated to providing personal services not specified in the detail of diverse personal services.

08.90.05 Electrical Repair Shops
Includes loans from workshops dedicated primarily to the repair, service, and installation of radio and television receivers; radio transmission equipment and antennas in houses; gramophones and tape recorders, refrigerators, washing machines, irons, mechanical vacuums, toasters, electric ovens, and other household and personal electrical appliances.

08.90.06 Repair Shops for Collective Transport and Cargo Vehicles
Includes loans from workshops specialized (almost exclusively) in the repair of collective transport and cargo vehicles and component parts of these vehicles, such as: engines, transmissions and gearboxes, carburetors and starters, radiators, wheels and brakes, etc.

08.90.07 Repair Shops for Automobiles and Motorcycles
Includes loans from workshops specialized in repair for the general public of automobiles, motorcycles, and parts or components of these vehicles.

08.91.00 OTHER SERVICES
Loans intended to finance current operational expenses and capital formation expenses of companies dedicated to providing services not classified previously are classified in this division.

08.95.00 Refinancing for Services Destination
Includes loans intended to refinance delinquent balances granted by financial institutions for activities related to Services.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR
INFORMATION COLLECTION OF THE CENTRAL RISK
SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

09.00.00 HOUSING ACQUISITION
Groups financing for the acquisition of houses, apartments, and lots.

09.00.01 Financing for Purchase of Houses and Apartments with Value up to US$ 9,142.86
Includes loans granted to purchase houses and apartments, whose value, including land, does not exceed US$ 9,142.86.

09.00.02 Financing for Purchase of Houses and Apartments greater than US$ 9,142.86 up to US$ 17,142.86.
Includes loans granted to purchase houses and apartments, whose value, including land, is greater than US$ 9,142.86 up to US$ 17,142.86.

09.00.03 Financing for Purchase of Houses and Apartments greater than US$ 17,142.86 up to US$ 34,285.71.
Loans granted for the purchase of houses and apartments, whose value, including land, is greater than US$ 17,142.86 up to US$ 34,285.71, fall under this title.

09.00.04 Financing for Purchase of Houses and Apartments greater than US$ 34,285.71 up to US$ 68,571.43.
Includes loans intended to finance the purchase of houses and apartments, whose value, including land, is greater than US$ 34,285.71 and up to US$ 68,571.43.

09.00.05 Financing for Purchase of Houses and Apartments greater than US$ 68,571.43 up to US$ 114,285.71.
Includes loans intended to finance the purchase of houses and apartments, whose value, including land, is greater than US$ 68,571.43 and up to US$ 114,285.71.

09.00.06 Financing for Purchase of Houses and Apartments greater than US$ 114,285.71.
Includes loans intended to finance the purchase of houses and apartments, whose value, including land, is greater than US$ 114,285.71.

09.00.07 Financing for the Acquisition of Land Lots
Includes loans intended to finance the acquisition of Land Lots either for constructions intended for housing or for recreation.

09.00.08 Financing for the Acquisition of Housing and Other Assets Abroad
Includes loans intended for the acquisition of housing as well as other assets for commercial uses abroad.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR
INFORMATION COLLECTION OF THE CENTRAL RISK
SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

09.00.99 Acquisition of Other Premises
Includes loans intended to finance the acquisition of other premises for family use different from those detailed above.

09.95.00 Refinancing to the Housing Sector
Includes loans intended for the refinancing of credits that have been granted within the housing sector.

10.00.00 CONSUMPTION (Personal Loans)
Includes loans granted to natural persons, intended to finance all kinds of consumption expenses, such as travel expenses, acquisition of vehicles for family use; medical and clinical treatments, consolidation and cancellation of debts originated by consumption, etc. Excludes loans to finance education expenses, which are included in Code 8.05.00. (Does not include loans intended for productive activities)

10.00.01 Loans for vehicle acquisition
10.00.02 Loans for tourist travel expenses
10.00.03 Loans for medical and clinical treatments
10.00.04 Loans for consolidation and cancellation of debts originated by consumption
10.00.05 Loans for the purchase of home appliances
10.00.06 Loans for the purchase of furniture
10.00.07 Loans for consumption abroad
10.00.99 Other loans intended for the acquisition of Goods and Services for Personal Consumption

10.95.00 Refinancing for Consumption Destination
Includes loans intended for the refinancing of credits that have been granted within the consumption sector.

11.00.00 FINANCIAL INSTITUTIONS
Credits granted to financial institutions qualified as such by the Central Bank and the Superintendence for the development of their current operations will apply to this division. When the credit is intended for a foreign financial institution, it must carry the code “IFE”

11.00.01 Credits to Commercial Banks
11.00.02 Credits to Finance Companies
11.00.03 Credits to Brokerage Houses
11.00.04 Credits to Insurance Companies
11.00.05 Credits to Pension Fund Administrators
11.00.06 Credit to Other Financial Institutions

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR
INFORMATION COLLECTION OF THE CENTRAL RISK
SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

11.95.00 Refinancing for Financial Destination
Includes loans intended for the refinancing of credits that have been granted to the financial institutions mentioned above.

12.00.00 OTHER ACTIVITIES
In this sector, loans intended to refinance activities not classified in other destinations are recorded, as well as those intended for the purchase and sale of securities and credits granted for the payment of taxes.

12.01.00 Securities and Shares in Portfolio
12.01.01 Financing for the Acquisition of Securities issued by the Central Government
12.01.02 Financing for the Acquisition of Securities issued by Non-Financial Public Companies
12.01.03 Financing for the Acquisition of Securities of Private Companies
12.02.00 Credits for the Payment of Taxes
12.03.00 Credits for activities abroad
12.00.99 Other Unclassified Credits
12.95.00 Other Refinancings

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR
INFORMATION COLLECTION OF THE CENTRAL RISK
SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Annex D
ECONOMIC DESTINATION CREDIT MANUAL
EQUIVALENCE TABLE OF ECONOMIC DESTINATION CREDIT CODES

Current Manual	New Manual
1.00.00 AGROPECUARY	01.00.00 AGROPECUARY
1.01.00 AGRICULTURE	01.01.00 AGRICULTURE
1.01.01 Coffee Crop	01.01.01 Coffee Crop
1.01.02 Cotton Crop	01.01.02 Cotton Crop
1.01.03 Sugarcane Crop	01.01.03 Sugarcane Crop
1.01.04 Corn for Consumption Crop	01.01.04 Corn for Consumption Crop
1.01.05 Bean Crop under Irrigation and Dryland	01.01.05 Bean Crop under Irrigation and Dryland
1.01.06 Rice Crop under Irrigation and Dryland	01.01.06 Rice Crop under Irrigation and Dryland
1.01.07 Tobacco Crop	01.01.07 Tobacco Crop
1.01.08 Fruit Crop	01.01.08 Fruit Crop
1.01.09 Maicillo Crop	01.01.09 Maicillo Crop
1.01.10 Sesame Crop	01.01.10 Sesame Crop
1.01.11 Henequen Crop	01.01.11 Henequen Crop
1.01.12 Kenaf Crop	01.01.12 Kenaf Crop
1.01.13 Cacao Crop	01.01.13 Cacao Crop
1.01.14 Melon Crop	01.01.14 Melon Crop
1.01.15 Broccoli Crop	01.01.15 Broccoli Crop
1.01.16 Tomato Crop	01.01.16 Tomato Crop
1.01.17 Potato Crop	01.01.17 Potato Crop
1.01.18 Cucumber Crop	01.01.18 Cucumber Crop
1.01.19 Sweet Chili Crop	01.01.19 Sweet Chili Crop
1.01.20 Onion Crop	01.01.20 Onion Crop
1.01.21 Cabbage Crop	01.01.21 Cabbage Crop

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR
INFORMATION COLLECTION OF THE CENTRAL RISK
SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Current Manual	New Manual
1.01.22 Cassava Crop	01.01.22 Cassava Crop
1.01.23 Watermelon Crop	01.01.23 Watermelon Crop
1.01.24 Vigna Crop	01.01.24 Vigna Crop
1.01.25 Peanut Crop	01.01.25 Peanut Crop
1.01.26 Cardamom Crop	01.01.26 Cardamom Crop
1.01.27 Grape Crop	01.01.27 Grape Crop
1.01.28 Soybean Crop	01.01.28 Soybean Crop
1.01.29 Jojoba Crop	01.01.29 Jojoba Crop
1.01.30 Aloe Vera Crop	01.01.30 Aloe Vera Crop
1.01.31 Okra Crop	01.01.31 Okra Crop
1.01.32 Pigeon Pea Crop	01.01.32 Pigeon Pea Crop
1.01.33 Flower Crop	01.01.33 Flower Crop
1.01.34 Corn for Seed Crop	01.01.34 Corn for Seed Crop
1.01.35 Rice for Seed Crop	01.01.35 Rice for Seed Crop
1.01.36 Associated Corn-Maicillo Crop	01.01.36 Associated Corn-Maicillo Crop
1.01.37 Cauliflower Crop	01.01.37 Cauliflower Crop
1.01.38 Lettuce Crop	01.01.38 Lettuce Crop
1.01.39 Beetroot Crop	01.01.39 Beetroot Crop
1.01.40 Carrot Crop	01.01.40 Carrot Crop
1.01.41 Celery Crop	01.01.41 Celery Crop
1.01.42 Other Vegetables and Legumes Crop	01.01.42 Other Vegetables and Legumes Crop
1.01.90 Other Agricultural Products Crop	01.01.90 Other Agricultural Products Crop
1.02.00 LIVESTOCK	01.02.00 LIVESTOCK
1.02.01 Cattle Breeding	01.02.01 Cattle Breeding
1.02.02 Pig Breeding	01.02.02 Pig Breeding
1.02.04 Horse Breeding	01.02.04 Horse Breeding
1.02.90 Unspecified Livestock Breeding	01.02.90 Unspecified Livestock Breeding

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR
INFORMATION COLLECTION OF THE CENTRAL RISK
SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Current Manual	New Manual
1.03.00 POULTRY FARMING	01.03.00 POULTRY FARMING
1.04.00 SILVICULTURE AND WOOD EXTRACTION	01.04.00 SILVICULTURE AND WOOD EXTRACTION
1.05.00 FISHING AND CAPTURE	01.05.00 FISHING AND CAPTURE
1.05.01 High Seas Fishing	01.05.01 High Seas Fishing
1.05.02 River Shrimp Farming	01.05.02 River Shrimp Farming
1.05.03 Unspecified Fishing	01.05.90 Unspecified Fishing
1.05.04 Coastal Fishing	01.05.04 Coastal Fishing
1.05.05 Fish Farming	01.05.05 Fish Farming
1.06.00 BEEKEEPING	01.06.00 BEEKEEPING
1.07.00 AGRICULTURAL SERVICES	01.07.00 AGRICULTURAL SERVICES
1.08.00 RABBIT FARMING	01.08.00 RABBIT FARMING
9.01.00 Refinancing to the Agropecuary Sector	01.95.00 Refinancing to Agropecuary Destination
9.01.01 Refinancing to Coffee	01.95.01 Refinancing to Coffee
9.01.02 Refinancing to Cotton	01.95.02 Refinancing to Cotton
9.01.03 Refinancing to Sugarcane	01.95.03 Refinancing to Sugarcane
9.01.04 Refinancing Cereals	01.95.04 Refinancing Cereals
9.01.12 Refinancing to Livestock	01.95.12 Refinancing to Livestock
9.01.90 Other Refinancings to the Agropecuary Sector	01.95.90 Other Refinancings for Agropecuary Destination
2.00.00 MINING AND QUARRIES SECTOR	02.00.00 MINING AND QUARRIES SECTOR
2.01.00 METALLIC MINERALS	02.01.00 METALLIC MINERALS
2.01.01 Gold and Silver	02.01.01 Gold and Silver
2.01.90 Other Metallic Minerals	02.01.90 Other Metallic Minerals
2.02.00 NON-METALLIC MINERALS	02.02.00 NON-METALLIC MINERALS
2.02.01 Extraction of Stone, Sand and Clay	02.02.01 Extraction of Stone, Sand and Clay
2.02.02 Salt Extraction	02.02.02 Salt Extraction
2.02.03 Lime and Gypsum Extraction	02.02.03 Lime and Gypsum Extraction
2.02.90 Extraction of Other Non-Metallic Minerals	02.02.90 Extraction of Other Non-Metallic Minerals

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR
INFORMATION COLLECTION OF THE CENTRAL RISK
SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR
INFORMATION COLLECTION OF THE CENTRAL RISK
SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR
INFORMATION COLLECTION OF THE CENTRAL RISK
SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador.
Tel. (503) 2281-8000 www.bcr.gob.sv

CNBCR-09/2025 NRP-92

TECHNICAL STANDARDS ON THE PROCEDURE FOR
INFORMATION COLLECTION OF THE CENTRAL RISK
SYSTEM FOR INVESTMENT BANKS

Approval: 10/11/2025
Validity: 25/11/2025

4.01.03 Construction of Housing and Residential Condominiums with financing greater than
US$17,142.86 up to US$34,285.71
04.01.03 Construction of Housing and Residential Condominiums
with financing greater than US$17,142.86 up to US$34,285.71

4.01.04 Construction of Housing and Residential Condominiums with financing greater than
US$34,285.71 up to US$68,571.43
04.01.04 Construction of Housing and Residential Condominiums
with financing greater than US$34,285.71 up to US$68,571.43

4.01.05 Construction of Housing and Residential Condominiums with financing greater than
US$68,571.43 up to US$114,285.71
04.01.05 Construction of Housing and Residential Condominiums
with financing greater than US$68,571.43 up to US$114,285.71

4.01.06 Construction of Housing and Residential Condominiums with financing greater than
US$114,285.71
04.01.06 Construction of Housing and Residential Condominiums
with financing greater than US$114,285.71

4.02.00 AGRICULTURAL CONSTRUCTIONS 04.02.00 AGRICULTURAL CONSTRUCTIONS
4.03.00 INDUSTRIAL CONSTRUCTIONS 04.03.00 INDUSTRIAL CONSTRUCTIONS
4.04.00 CONSTRUCTION OF COMMERCIAL AND
SERVICE BUILDINGS
04.04.00 CONSTRUCTION OF COMMERCIAL AND SERVICE
BUILDINGS
4.05.00 CONSTRUCTION OF HOTELS AND SIMILAR 04.05.00 CONSTRUCTION OF HOTELS AND SIMILAR
4.06.00 LAND URBANIZATION 04.06.00 LAND URBANIZATION
04.07.00 Expansion and Repair of Housing
4.90.00 OTHER CONSTRUCTIONS 04.90.00 OTHER CONSTRUCTIONS
9.04.00 Refinancing to the Construction Sector 04.95.00 Refinancing destined for Construction
4.99.00 CAPITAL FORMATION IN CONSTRUCTION 12.00.99 OTHER UNCLASSIFIED CREDITS

5.00.00 ELECTRICITY, GAS, WATER AND SANITARY
SERVICES
05.00.00 ELECTRICITY, GAS, WATER AND SANITARY SERVICES
5.01.00 PRODUCTION, TRANSMISSION AND DISTRIBUTION
OF ELECTRICAL ENERGY
05.01.00 PRODUCTION, TRANSMISSION AND DISTRIBUTION OF
ELECTRICAL ENERGY
5.02.00 PRODUCTION AND DISTRIBUTION OF NATURAL GAS 05.02.00 PRODUCTION AND DISTRIBUTION OF NATURAL GAS
5.03.00 WATER SUPPLY 05.03.00 WATER SUPPLY

5.04.00 SANITARY SERVICES 05.04.00 SANITARY SERVICES
9.05.00 Refinancing to the electricity, gas, water and
sanitary services sector
05.95.00 Refinancing destined for electricity, gas, water and
sanitary services

6.00.00 COMMERCE SECTOR 06.00.00 COMMERCE
6.01.00 IMPORTATION OF THE COMMERCE SECTOR 06.01.00 IMPORTS FOR COMMERCE DESTINATION
6.01.01 Financing for the Importation of Machinery and
Equipment for industry, agriculture and electricity generation
06.01.01 Financing for the Importation of Machinery and Equipment
6.01.02 Financing for the Importation of Transport Equipment
for productive activities
06.01.02 Financing for the Importation of Transport Equipment
for productive activities
6.01.03 Financing for the Importation of Vehicles 06.01.03 Financing for the Importation of Vehicles
6.01.04 Financing for the Importation of Raw Materials,
Semi-Finished Products and Other
Inputs for the Agricultural and
Industrial sectors.
06.01.04 Financing for the Importation of Raw Materials,
Semi-Finished Products and Other Inputs for
Agriculture and Industry
6.01.05 Financing for the Importation of Food and
Medicinal Products
06.01.05 Financing for the Importation of Food Products
and Medicinal Products
6.01.06 Financing for the Importation of Textile Products
and Clothing
06.01.06 Financing for the Importation of Textile Products and
Clothing
6.01.07 Financing for the Importation of Beverages,
Tobacco, Perfumes and Cosmetics
06.01.07 Financing for the Importation of Beverages, Tobacco,
Perfumes and Cosmetics
6.01.08 Financing for the Importation of Metal
Manufactures
06.01.08 Financing for the Importation of Metal Manufactures
6.01.09 Financing for the Importation of Machinery,
Electrical Appliances and Utensils
06.01.09 Financing for the Importation of Machinery, Appliances and
Electrical Utensils
6.01.10 Imports of the Agricultural Sector (for its
commercialization)
06.01.10 Imports for Agricultural Destination (for its
commercialization)
6.01.20 Imports of the Mining and Quarries Sector (for
its commercialization)
06.01.20 Imports for Mining and Quarries Destination (for its
commercialization)

6.01.30 Imports of the Manufacturing Industry Sector
(for its commercialization)
06.01.30 Imports for Manufacturing Industry Destination
(for its commercialization)
6.01.40 Imports of the Construction Sector (for its
commercialization)
06.01.40 Imports for Construction Destination (for its
commercialization)
6.01.50 Imports of the Electricity, Natural Gas,
Water and Sanitary Services Sector (for its commercialization)
06.01.50 Imports for Electricity, Natural Gas, Water
and Sanitary Services Destination (for its commercialization)
6.01.60 Imports of the Transport, Storage and
Communications Sector
06.01.60 Imports for Transport, Storage and
Communications Destination (for its commercialization)
6.01.70 Imports of the Services Sector (for its
commercialization)
06.01.70 Imports for Services Destination (for its
commercialization)
6.01.90 Financing for Other Imports of the
Commerce Sector
06.01.90 Financing for Other Imports of Commerce
6.02.00 EXPORT TRADE 06.02.00 EXPORT TRADE
6.02.01 Financing for the Exportation of Coffee 06.02.01 Financing for the Exportation of Coffee
6.02.02 Financing for the Exportation of Sugar 06.02.02 Financing for the Exportation of Sugar
6.02.03 Financing for the Exportation of Fish and
Seafood
06.02.03 Financing for the Exportation of Fish and Seafood
6.02.04 Financing for the Exportation of Other
Food Products
06.02.04 Financing for the Exportation of Other Food
Products
6.02.05 Financing for the Exportation of Cotton 06.02.05 Financing for the Exportation of Cotton
6.02.06 Financing for the Exportation of Cotton Yarns and
Fabrics
06.02.06 Financing for the Exportation of Cotton Yarns and Fabrics
6.02.07 Financing for the Exportation of Clothing Items
06.02.07 Financing for the Exportation of Clothing Items
6.02.08 Financing for the Exportation of Products
Derived from Petroleum
06.02.08 Financing for the Exportation of Products Derived
from Petroleum
6.02.09 Financing for the Exportation of Chemical
Products
06.02.09 Financing for the Exportation of Chemical Products

6.02.10 Financing for the Exportation of Metal
Products, except Machinery and Transport Equipment
06.02.10 Financing for the Exportation of Metal Products,
except Machinery and Transport Equipment
6.02.11 Financing for the Exportation of Transport
Material
06.02.11 Financing for the Exportation of Transport Material
6.02.12 Financing for the Exportation of Non-Metallic
Mineral Products
06.02.12 Financing for the Exportation of Non-Metallic
Mineral Products
6.02.13 Financing for the Exportation of Wood
Products
06.02.13 Financing for the Exportation of Wood Products
6.02.14 Financing for the Exportation of Beverages 06.02.14 Financing for the Exportation of Beverages
6.02.15 Financing for the Exportation of Leather and
Rubber Products
06.02.15 Financing for the Exportation of Leather and
Rubber Products
6.02.16 Financing for the Exportation of Paper and Cardboard
and Paper and Cardboard Products
06.02.16 Financing for the Exportation of Paper and Cardboard and
Paper and Cardboard Products
6.02.17 Financing for the Exportation of Livestock 06.02.17 Financing for the Exportation of Livestock
6.02.18 Financing for the Exportation of Services 06.02.18 Financing for the Exportation of Services
6.02.19 Financing for the Exportation of Threads, Yarns and
Fabrics of Artificial or Synthetic Fibers
06.02.19 Financing for the Exportation of Threads, Yarns and Fabrics
of Artificial or Synthetic Fibers
6.02.20 Financing for the Exportation of Fibers and Fabrics
of Coarse Fibers and Other Coarse Fiber Prod.
06.02.20 Financing for the Exportation of Fibers and Fabrics of
Coarse Fibers and Other Coarse Fiber Products
6.02.90 Financing for Other Export Products 06.02.90 Financing for Other Export Products
6.03.00 INTERNAL TRADE 06.03.00 INTERNAL TRADE
6.03.01 Commercialization of Industrial Products 06.03.01 Commercialization of Industrial Products
6.03.03 Commercialization of Agricultural Products 06.03.03 Commercialization of Agricultural Products
6.03.04 Commercialization of Imported Vehicles 06.03.04 Commercialization of Vehicles
6.03.05 Commercialization of National Products, Not
Specified Above
06.03.05 Commercialization of National Products, Not
Specified Above
6.03.06 Commercialization of Imported Electrical
Appliances
06.03.06 Commercialization of Electrical Appliances.

06.03.07 Loans to Supermarkets, Butcher Shops and Stores
06.03.08 Loans to Drugstores or Pharmacies
6.03.90 Commercialization of Other Imported Products
06.03.90
Commercialization of Imported Products Not specified above
6.04.00 OTHER COMMERCIAL 06.04.00 OTHER COMMERCIAL ACTIVITIES
6.04.07 Purchase and Sale of Real Estate 06.04.07 Purchase and Sale of Real Estate
6.04.90 Financing for Other Commercial
Activities
06.03.09 Financing for Other Commercial Activities
06.03.90 Commercialization of Imported Products Not
specified above
6.07.00 Automatic Loans on Insurance Policies and
Capitalization Titles
12.00.99 Other Unclassified Credits
6.99.00 Capital Formation Expenses in the
Commerce Sector
12.00.99 Other Unclassified Credits
9.06.00 Refinancing to the Commerce Sector 06.95.00 Refinancing destined for Commerce

7.00.00 TRANSPORT, STORAGE AND
COMMUNICATIONS SECTOR
07.00.00 TRANSPORT, STORAGE AND COMMUNICATIONS
7.01.00 TRANSPORT 07.01.00 TRANSPORT
7.01.01 Passenger or Freight Transport by Rail 07.01.01 Passenger or Freight Transport by Rail
7.01.02 Passenger Transport by Buses 07.01.02 Passenger Transport by Buses
7.01.03 Passenger Transport by Taxis 07.01.03 Passenger Transport by Taxis
7.01.04 Freight Transport by Road 07.01.04 Freight Transport by Road
7.01.05 Passenger and Freight Transport by Air 07.01.05 Air Transport
7.01.06 Travel Agencies 07.01.06 Travel Agencies
7.01.07 Passenger and Freight Transport by Maritime Route 07.01.07 Passenger and Freight Transport by Maritime Route
7.01.08 Air Tickets 07.01.08 Air Tickets
7.02.00 DEPOSIT AND STORAGE SERVICES FOR
MERCHANDISE
07.02.00 DEPOSIT AND STORAGE SERVICES FOR
MERCHANDISE

7.03.00 MAIL TRANSPORT AND
TELECOMMUNICATIONS
07.03.00 MAIL TRANSPORT AND TELECOMMUNICATIONS
9.07.00 Refinancing to the Transport, Storage
and Communications sector
07.95.00 Refinancing for Transport, Storage and
Communications Destination
07.95.01 Refinancing for Transport Destination
07.95.02 Refinancing for Storage Destination
07.95.03 Refinancing for Communications Destination

8.00.00 SERVICES SECTOR 08.00.00 SERVICES
8.01.00 EDUCATIONAL ESTABLISHMENTS 08.01.00 EDUCATIONAL ESTABLISHMENTS
8.01.01 Basic Education Establishments 08.01.01 Basic Education Establishments
8.01.02 Secondary Education Establishments 08.01.02 Secondary Education Establishments
8.01.03 Higher Education Establishments 08.01.03 Higher Education Establishments
8.01.04 Technical Training Establishments 08.01.04 Technical Training Establishments
8.01.90 Other Educational Establishments 08.01.90 Other Educational Establishments
8.02.00 MEDICAL AND SANITARY SERVICES 08.02.00 MEDICAL AND SANITARY SERVICES
8.03.00 TECHNICAL SERVICES 08.03.00 TECHNICAL SERVICES
8.04.00 RECREATIONAL SERVICES 08.04.00 RECREATIONAL SERVICES
8.05.00 EDUCATION SERVICES 08.05.00 EDUCATION SERVICES
8.06.00 RENTAL AND LEASING OF MACHINERY AND
EQUIPMENT
08.06.00 RENTAL AND LEASING OF MACHINERY AND
EQUIPMENT
8.90.00 DIVERSE PERSONAL SERVICES 08.90.00 DIVERSE PERSONAL SERVICES
8.90.01 Restaurants, Cafes and Similar 08.90.01 Restaurants, Cafes and Similar
8.90.02 Hotels, Motels and Similar 08.90.02 Hotels, Motels and Similar
8.90.03 Laundries, Ironing and Dry Cleaning 08.90.03 Laundries, Ironing and Dry Cleaning
8.90.04 Other Diverse Personal Services 08.90.04 Other Diverse Personal Services
8.90.05 Electrical Repair Shops 08.90.05 Electrical Repair Shops

8.90.06 Repair Shops for Public Transport and Freight
Vehicles
08.90.06 Repair Shops for Public Transport and Freight
Vehicles
8.90.07 Repair Shops for Automobiles and
Motorcycles
08.90.07 Repair Shops for Automobiles and Motorcycles
8.91.00 OTHER SERVICES 08.91.00 OTHER SERVICES
9.08.00 Refinancing to the Services Sector 08.95.00 Refinancing for Services Destination
9.11.10 FINANCING FOR THE PURCHASE OF
HOUSING AND APARTMENTS
09.00.00 HOUSING ACQUISITION
9.11.11 Financing for the Purchase of Housing and
Apartments with a Value up to US$9,142.86
09.00.01 Financing for the Purchase of Housing and Apartments
with a Value up to US$9,142.86
9.11.12 Financing for the Purchase of Housing and
Apartments greater than US$9,142.86 up to
US$17,142.86
09.00.02 Financing for the Purchase of Housing and Apartments
greater than US$9,142.86 up to US$17,142.86
9.11.13 Financing for the Purchase of Housing and
Apartments greater than US$17,142.86 up to
US$34,285.71
09.00.03 Financing for the Purchase of Housing and Apartments
greater than US$17,142.86 up to US$34,285.71
9.11.14 Financing for the Purchase of Housing and
Apartments greater than US$34,285.71 up to
US$68,571.43
09.00.04 Financing for the Purchase of Housing and Apartments
greater than US$34,285.71 up to US$68,571.43
9.11.15 Financing for the Purchase of Housing and
Apartments greater than US$68,571.43 up to
US$114,285.71
09.00.05 Financing for the Purchase of Housing and Apartments
greater than US$68,571.43 up to US$114,285.71
9.11.16 Financing for the Purchase of Housing and
Apartments greater than US$114,285.71
09.00.06 Financing for the Purchase of Housing and Apartments
greater than US$114,285.71
09.00.07 Financing for the Acquisition of Land Plots
9.11.17 Acquisition of Other Premises 09.00.99 Acquisition of Other Premises
09.95.00 Refinancing to the Housing Sector
9.11.00 CONSUMPTION (Personal Loans) 10.00.00 CONSUMPTION (Personal Loans)

9.11.01 Personal Loans 10.00.00 CONSUMPTION (Personal Loans)
9.11.02 Loans for vehicle acquisition 10.00.01 Loans for vehicle acquisition
10.00.02 Loans for tourist travel expenses
10.00.03 Loans for medical and clinical treatments
10.00.04 Loans for consolidation and cancellation of debts
originated by consumption
10.00.05 Loans for the purchase of household appliances
10.00.06 Loans for the purchase of furniture
10.00.99 Other loans destined for the acquisition of Goods and
Services for Personal Consumption
10.95.00 Refinancing for Consumption Destination
9.12.00 CREDIT TO THE FINANCIAL SECTOR 11.00.00 FINANCIAL INSTITUTIONS
9.12.01 Credits to Commercial Banks 11.00.01 Credits to Commercial Banks
9.12.02 Credits to Finance Companies 11.00.02 Credits to Finance Companies
11.00.03 Credits to Brokerage Firms
11.00.04 Credits to Insurance Companies
11.00.05 Credits to Pension Fund Administrators
9.12.03 Credit to Other Financial Institutions 11.00.06 Credit to Other Financial Institutions
11.95.00 Refinancing for Financial Destination
9.00.00 OTHER ACTIVITIES 12.00.00 OTHER ACTIVITIES
9.10.00 Securities and Shares in Portfolio 12.01.00 Securities and Shares in Portfolio
9.10.01 Financing for the Acquisition of Securities issued by the Central Government
12.01.01 Financing for the Acquisition of Securities
issued by the Central Government
9.10.02 Financing for the Acquisition of Securities issued by EPNF
12.01.02 Financing for the Acquisition of Securities
issued by EPNF
9.10.03 Financing for the Acquisition of Securities from Private Companies
12.01.03 Financing for the Acquisition of Securities from
Private Companies

9.13.00 Credits for the Payment of Taxes 12.02.00 Credits for the Payment of Taxes
9.90.00 Other Unclassified Credits 12.00.99 Other Unclassified Credits
9.09.00 Other Refinancings 12.95.00 Other Refinancings

Classification of loans
For the purposes of these Standards, loan operations can be classified, according to the following conceptualizations:
1.1 Decreasing Credit: This is a credit agreed upon for a specific term,
establishing equal and successive payment installments until the credit is finished or those that are contracted for fixed-term payment.
1.2 Revolving Credit: This is a credit in which the amount of financing
granted can be used (revolved) several times, depending on the availability generated by the amortizations made to the capital.
1.3 Non-Revolving Decreasing Credit: This is a credit that is agreed upon with
scheduled partial disbursements, but does not create availability of funds by payments made.
1.4 Discount of Bills: Credits granted under the discount of bills
modality.
1.5 Overdraft: This is financing through the use of the client's
checking account, overdrawing their account with prior bank authorization, or by an occasional overdraft.
1.6 Credit Card: This is financing granted through
credit cards.
1.7 Interbank Credits: These are credits granted between financial
entities.
1.8 Treasury Credits: These are very short-term credits,
granted by excess liquidity in the entity.
1.9 Bridge Credits or Advances: These are advances granted prior to the
contracting of the credit.
1.10 Credits in Judicial Collection: These are credits that have passed to the legal area
for collection via the judicial route.
Overdue Portfolio:
Overdue portfolio will be considered those credits that have a delinquency of more than ninety days of an installment or of the capital and interest balance, which will cause that the capital balance is classified as overdue portfolio. Provisioned interest and those that will accrue in the future will be controlled in off-balance sheet accounts, as long as there is delinquency.
Refinanced Credits:
A refinanced credit is understood as that granted by a bank to cancel, total or

Debt consolidation is understood as credits granted to pay obligations that the client has with the granting bank or with another entity of the Financial System; as long as such debts have not had delinquency in the last three months, in the other case it will be taken as refinancing

Sanitized Credits:
These are all credits liquidated against sanitation reserves, either because they have been eliminated from the asset due to prescription, by judicial sentence, because the creditor entity considers them unrecoverable or in compliance with rules issued by the Central Bank through its Standards Committee.

For the purposes of these Standards, credits shall be considered as operations carried out under the following concepts:
a) Loans, b) Discounts, c) Payments on behalf of others, d) Interest and other receivables, e) Various debtors, f) Other unclassified credits, g) Contingent credits, and h) Advances for the acquisition of goods or services, delivered to related parties.

Investment Certificates:
Negotiable Securities on the Stock Exchange that a company issues with the objective of raising funds from the financial market.
Credit Destination:
It is the coding that financial entities must assign to the credit, to classify its economic destination, according to the Credit Classification Manual, which has been designed taking as a base the United Nations International Standard Industrial Classification (ISIC), which facilitates the reference framework for the classification of national accounts and also allows for international compatibility. Therefore, this code identifies the activity for which the debtor received the financing.
Guarantor:
A person who, vis-à-vis a third party, assumes the status of guarantor, guaranteeing the fulfillment of an obligation owed by another person called the principal debtor.
Source of Resources:
Indicates with what resources the institution is financing the credit.
Business Activity:
For the purposes of these Standards, Business Activity or Economic Activity of the company or natural person shall be understood as the main activity that generates the highest cash flow, such code must coincide with the one assigned by the Ministry of Finance, for the purposes of the value-added tax (VAT) declaration.
Current Expenses of a Company:
For the purposes of these Standards, current expenses shall be understood as the same concept as working capital, understood as the disbursements made by the financial entity to attend to the debtor's business activities, related to production, marketing, and sales; generally, these expenses are applied to the production cost of a single period and for indirect expenses, such as the payment of salaries and wages, rental of goods, purchase of seeds for crops, fertilizers, payment of veterinary services, etc. Credits granted for the acquisition of fixed assets and those destined for the payment of debts, reprogramming, and debt consolidations are excluded.
Expenses for Working Capital Formation:
Those expenses destined for the acquisition of goods or services whose value is applicable to the cost of production of more than one accounting period, which contribute to or are instruments of production or that increase the production capacity of said company.
Extension:
For the purposes of these Standards, extension is understood as the prolongation of the term granted by the bank for the payment of an obligation, according to the contractual document, which does not imply the modification of the reference number. Extensions necessary to match the maturity of the credit with the maturity of the payment source are not considered extensions.
Non-Resident Persons:
Non-resident or non-domiciled persons shall be understood as persons who reside abroad and have their center of economic interest outside the country.
Overdue Balance:
Overdue balance shall be understood as the installments or portions of installments that the debtor has failed to pay, without the credit reaching its agreed maturity.
Reciprocal Guarantee Societies:
Those capital societies, indicated in the Law of the Reciprocal Guarantee System for Micro, Small and Medium Rural and Urban Enterprise, and whose purpose is the granting of personal guarantees, by surety or by any other admitted means, but different from the insurance branch.
Economic Size of the Company:
For the purposes of these Standards, the economic size of the company shall be the definition of the National Commission for Micro and Small Enterprise in the "Law on Promotion, Protection and Development for Micro and Small Enterprise" and for the concepts of "Large Enterprise" and "Government" a definition from the Superintendency of the Financial System has been taken, as detailed below:

Concept according to Size of Economic Unit or Business Segment	Indicators (Dimensions) - Labor Establishment (Permanent Remunerated Workers)	Indicators (Dimensions) - Financial (Annual Gross Sales)
Sole Proprietorship or Self-Employment<br>“Any person who develops an economic activity independently, in a fixed location or in an ambulatory manner, with annual gross sales lower than $5,715, and without remunerated workers.”	Fixed or Ambulatory	No remunerated workers	Up to $5,715
Micro Enterprises<br>“Natural or legal person who operates in the various sectors of the economy, through an economic unit with a level of annual gross sales up to 482 minimum monthly salaries of greater value and up to 10 workers.”	Fixed	Up to 10 workers	Up to 482 minimum monthly salaries
Small Enterprise<br>“Natural or legal person who operates in the various sectors of the economy, through an economic unit with a level of annual gross sales greater than 482 and up to 4,817 minimum monthly salaries of greater value and with a maximum of 50 workers.”	Fixed	Up to 50 workers	More than 482 and up to 4,817 minimum monthly salaries of greater value
Medium Enterprise<br>“Natural or legal person who operates in the market producing and/or commercializing goods or services at their own risk, through an organizational unit, with a level of annual gross sales of up to $7.0 million, and up to 100 remunerated workers”	Fixed	Up to 100	Up to $7.0 Million
Large Enterprise<br>“Natural or legal person who operates in the market producing and/or commercializing goods or services at their own risk, through an organizational unit, with a level of annual gross sales of more than $7.0 million, and more than 100 remunerated workers” 1_/	Fixed	More than 100	More $7.0 Million
Government<br>Credits granted to the Central Government, Municipalities, and Autonomous and Semi-Autonomous Official Institutions. 1_/

1_/ Definition of the Superintendency of the Financial System

To locate a company in one range or another, the criteria may be applied in an exclusive manner, that is, it will be sufficient that they comply with one of them and additionally, the one that makes it possible to locate the company in the highest range must be taken.

Contractual or Nominal Interest Rate:
It refers to the interest rate for active credit operations agreed in the contract and is the one resulting from adding or subtracting the corresponding differential to the reference rate.
Reference Rate:
It refers to the single interest rate for active credit operations that the entity makes public knowledge for its loan operations in national currency and another for its loan operations in foreign currency.
Effective Rate:
It refers to the interest rate for active credit operations, whose calculation will be made taking into account the total of the charges that the bank will charge the client, incorporating the term and modalities to redeem the obligation.
Disbursed Amount:
It is the amount that the user withdraws, in the reported month, according to the approved disbursement plan, in order to know the flow of money entering the economy monthly. This applies to all credits and especially to Credit Cards, Overdrafts, and Revolving Credit Lines, since the granted amount or the authorized limit may be used partially or several times in the month, and report a balance equal to zero at the end of the month if the client paid before the information cutoff date. Cash withdrawals made through Credit Cards shall be understood as consumption.
Unit of Measure to be Financed:
The Unit of Measure to be Financed indicates the dimensions of how the product or destination to which the credit is directed is quantified, which for the purposes of these Standards, will only be required for the construction sector and the agricultural sector, as an example: 100 square meters of construction, 150 heads of livestock.
Accounting Information Validation System:
In order for the information provided in the Central Risk System for Investment Banks to satisfy the minimum standards of consistency and quality that allow the Superintendency to fulfill its purposes, the validator system will perform certain reconciliations with the figures contained in the Monthly Balance Sheet of each entity before the submission is generated, considering the accounting information as valid.

The following reconciliations are applicable for entities that manage their accounting through the Chart of Accounts for Investment Banks. The reconciliations between the Central Risk System for Investment Banks and the Statistical Accounting System for Investment Banks are as follows:

ACCOUNTS	CENTRAL RISK	STATISTICAL ACCOUNTING
1 Gross Loan Portfolio	Sum of the `saldo_referencia` field of the `referencia.xml` file, for the asset code PD and portfolio code 01. For Investment Banks	Sum in absolute values of accounts 114 plus 1149.
2 Overdue Loan Portfolio	Sum of the `saldo_vencido_k` field of the `referencia.xml` file, for the asset code PD and portfolio 01. For Investment Banks	Accounts 1148.
3 Loans to Non-Residents	Sum of the `saldo_referencia` field of the `referencia.xml` file, for the asset code PD, portfolio code 01, and the `resident` field of the `persona.xml` file, marked with N. For Investment Banks	Sum of accounts 114107 plus 114207.
4 Loans in Foreign Currency	Sum of the `saldo_referencia` field of the `referencia.xml` file for asset codes PD, marked with in the `codigo_moneda` field, with codes 001 and 003 For Investment Banks	Sum of the sub-accounts of Loans 114 marked as ME.
5 Letters of Credit	Sum of the `saldo_referencia` field of the `referencia.xml` file for asset types marked with the code "CC" in the `cod_activo` field of the `referencia.xml` file, for portfolio code 01. For Investment Banks	Account 4110.
6 Guarantees	Sum of the `saldo_referencia` field of the `referencia.xml` file for asset types marked with the code "FA" in the `cod_activo` field of the `referencia.xml` file, for portfolio code 01. For Investment Banks	Account 4120.
7 Overdue Interest Balance	Sum of the `saldo_vencido_i` field, of the `referencia.xml` file for asset codes PD and portfolio codes 01. For Investment Banks	Account 9140.
8 Activated Interest Balance	Sum of the fields `saldo_vigente_i` plus `saldo_mora_i`, of the `referencia.xml` file for asset codes PD and portfolio code 01. For Investment Banks	Sum of sub-accounts 114 whose 7th and 8th digit is equal to 99.

Current Manual	New Manual
9.02.00 Refinancing to the Mining and Quarries Sector	02.95.00 Refinancing to Mining and Quarries Destination
3.00.00 MANUFACTURING INDUSTRY	03.00.00 MANUFACTURING INDUSTRY
3.01.00 FOOD PRODUCTS	03.01.00 FOOD PRODUCTS
3.01.01 Slaughtering, Preparation and Preservation of Meats	03.01.01 Slaughtering, Preparation and Preservation of Meats
3.01.02 Dairy Products Processing	03.01.02 Dairy Products Processing
3.01.03 Packaging and Preservation of Fruits and Legumes	03.01.03 Packaging and Preservation of Fruits and Legumes
3.01.04 Packaging and Preservation of Fish and Other Sea Products	03.01.04 Packaging and Preservation of Fish and Other Sea Products
3.01.05 Mill Products and Coffee Roasting Manufacturing	03.01.05 Mill Products and Coffee Roasting Manufacturing
3.01.06 Bakery Products Processing	03.01.06 Bakery Products Processing
3.01.07 Sugar Production and Refining	03.01.07 Sugar Production and Refining
3.01.08 Chocolate and Confectionery Manufacturing	03.01.08 Chocolate and Confectionery Manufacturing
3.01.09 Edible Vegetable Oils and Fats Manufacturing	03.01.09 Edible Vegetable Oils and Fats Manufacturing
3.01.10 Coffee Benefiting	03.01.10 Coffee Benefiting
3.01.11 Animal Feed Manufacturing	03.01.11 Animal Feed Manufacturing
3.01.90 Diverse Food Product Industries	03.01.90 Diverse Food Product Industries
3.02.00 BEVERAGES	03.02.00 BEVERAGES
3.02.01 Distillation, Rectification and Mixing of Spirits	03.02.01 Distillation, Rectification and Mixing of Spirits
3.02.02 Wine Processing	03.02.02 Wine Processing
3.02.03 Beer and Malt Processing	03.02.03 Beer and Malt Processing
3.02.04 Non-Alcoholic Beverages and Soft Drinks Processing	03.02.04 Non-Alcoholic Beverages and Soft Drinks Processing
3.03.00 TOBACCO INDUSTRY	03.03.00 TOBACCO INDUSTRY
3.04.00 TEXTILE PRODUCTS MANUFACTURING	03.04.00 TEXTILE PRODUCTS MANUFACTURING

Current Manual	New Manual
3.04.01 Yarn, Weaving and Textile Finishes Manufacturing	03.04.01 Yarn, Weaving and Textile Finishes Manufacturing
3.04.02 Knitwear Manufacturing	03.04.02 Knitwear Manufacturing
3.04.03 Sacks, Cord and Twine Manufacturing	03.04.03 Sacks, Cord and Twine Manufacturing
3.04.90 Other Textile Products Manufacturing	03.04.90 Other Textile Products Manufacturing
3.05.00 FOOTWEAR, CLOTHING AND OTHER ARTICLES MADE WITH TEXTILES	03.05.00 FOOTWEAR, CLOTHING AND OTHER ARTICLES MADE WITH TEXTILES
3.05.01 Footwear Manufacturing	03.05.01 Footwear Manufacturing
3.05.02 Clothing Manufacturing	03.05.02 Clothing Manufacturing
3.05.90 Other Articles Made of Textile Materials, except Clothing	03.05.90 Other Articles Made of Textile Materials, except Clothing
3.06.00 WOOD INDUSTRY	03.06.00 WOOD INDUSTRY
3.07.00 FURNITURE AND ACCESSORIES MANUFACTURING	03.07.00 FURNITURE AND ACCESSORIES MANUFACTURING
3.08.00 PAPER, CARDBOARD AND PAPER AND CARDBOARD PRODUCTS MANUFACTURING	03.08.00 PAPER, CARDBOARD AND PAPER AND CARDBOARD PRODUCTS MANUFACTURING
3.08.01 Paper and Cardboard Manufacturing	03.08.01 Paper and Cardboard Manufacturing
3.08.02 Paper and Cardboard Products Manufacturing	03.08.02 Paper and Cardboard Products Manufacturing
3.09.00 PRINTING, PUBLISHING AND RELATED INDUSTRIES	03.09.00 PRINTING, PUBLISHING AND RELATED INDUSTRIES
3.10.00 LEATHER INDUSTRY AND LEATHER PRODUCTS	03.10.00 LEATHER INDUSTRY AND LEATHER PRODUCTS
3.10.01 Tanneries and Finishing Workshops	03.10.01 Tanneries and Finishing Workshops
3.10.02 Leather Articles Manufacturing	03.10.02 Leather Articles Manufacturing
3.11.00 Rubber Products	03.11.00 Rubber Products
3.11.01 Tires and Tubes Manufacturing	03.11.01 Tires and Tubes Manufacturing
3.11.90 Other Rubber Products Manufacturing	03.11.02 Other Rubber Products Manufacturing
3.12.00 CHEMICAL PRODUCTS MANUFACTURING	03.12.00 CHEMICAL PRODUCTS MANUFACTURING

Current Manual	New Manual
3.12.01 Industrial Chemicals and Fertilizers Manufacturing	03.12.01 Industrial Chemicals and Fertilizers Manufacturing
3.12.02 Vegetable and Animal Oils and Fats Manufacturing	03.12.02 Vegetable and Animal Oils and Fats Manufacturing
3.12.03 Paints, Varnishes and Lacquers Manufacturing	03.12.03 Paints, Varnishes and Lacquers Manufacturing
3.12.90 Diverse Chemical Products Manufacturing	03.12.90 Diverse Chemical Products Manufacturing
3.13.00 PETROLEUM DERIVATIVES MANUFACTURING	03.13.00 PETROLEUM DERIVATIVES MANUFACTURING
3.14.00 NON-METALLIC MINERAL PRODUCTS MANUFACTURING	03.14.00 NON-METALLIC MINERAL PRODUCTS MANUFACTURING
3.14.01 Non-Metallic Construction Products Manufacturing	03.14.01 Non-Metallic Construction Products Manufacturing
3.14.02 Glass and Glass Products Manufacturing	03.14.02 Glass and Glass Products Manufacturing
3.14.03 Clay, Earthenware and Porcelain Objects Manufacturing	03.14.03 Clay, Earthenware and Porcelain Objects Manufacturing
3.14.04 Cement Manufacturing	03.14.04 Cement Manufacturing
3.14.90 Other Non-Metallic Products Manufacturing	03.14.90 Other Non-Metallic Products Manufacturing
3.15.00 BASIC METAL INDUSTRIES MANUFACTURING	03.15.00 BASIC METAL INDUSTRIES MANUFACTURING
3.16.00 METAL PRODUCTS MANUFACTURING, EXCEPT TRANSPORT MACH. AND EQ.	03.16.00 METAL PRODUCTS MANUFACTURING, EXCEPT TRANSPORT MACH. AND EQ.
3.16.01 Metal Furniture and Accessories Manufacturing	03.16.01 Metal Furniture and Accessories Manufacturing
3.16.02 Structural Metal Products Manufacturing	03.16.02 Structural Metal Products Manufacturing
3.16.90 Other Metal Products Manufacturing	03.16.90 Other Metal Products Manufacturing
3.17.00 MACHINERY MANUFACTURING AND ASSEMBLY EXCEPT ELECTRICAL	03.17.00 MACHINERY MANUFACTURING AND ASSEMBLY EXCEPT ELECTRICAL
3.18.00 MACHINERY, APPLIANCES, ACCESSORIES AND ELECTRICAL ARTICLES MANUFACTURING AND ASSEMBLY	03.18.00 MACHINERY, APPLIANCES, ACCESSORIES AND ELECTRICAL ARTICLES MANUFACTURING AND ASSEMBLY

Current Manual	New Manual
3.19.00 TRANSPORT MATERIAL MANUFACTURING	03.19.00 TRANSPORT MATERIAL MANUFACTURING
3.20.00 PLASTIC PRODUCTS MANUFACTURING	03.20.00 PLASTIC PRODUCTS MANUFACTURING
3.20.01 Plastic Material Products Manufacturing	03.20.01 Plastic Material Products Manufacturing
3.20.02 Plastic Material Toys Manufacturing	03.20.02 Plastic Material Toys Manufacturing
3.20.03 Plastic Material Wallets and Bags Manufacturing	03.20.03 Plastic Material Wallets and Bags Manufacturing
3.20.90 Other Plastic Material Products Manufacturing	03.20.90 Other Plastic Material Products Manufacturing
3.21.00 OPTICAL INSTRUMENTS MANUFACTURING	03.21.00 OPTICAL INSTRUMENTS MANUFACTURING
3.21.01 Optical Lenses Manufacturing	03.21.01 Optical Lenses Manufacturing
3.21.90 Other Optical Instruments Manufacturing	03.21.90 Other Optical Instruments Manufacturing
03.22.00 MAQUILA INDUSTRY	03.22.00 MAQUILA INDUSTRY
03.22.01 Textile Maquila	03.22.01 Textile Maquila
03.22.02 Electronic Maquila	03.22.02 Electronic Maquila
3.90.00 DIVERSE MANUFACTURING INDUSTRIES	03.90.00 DIVERSE MANUFACTURING INDUSTRIES
3.90.01 Pyrotechnic Products Manufacturing	03.90.01 Pyrotechnic Products Manufacturing
3.90.02 Crafts Manufacturing	03.90.02 Crafts Manufacturing
3.90.90 Diverse Manufactures	03.90.90 Diverse Manufactures
9.03.00 Refinancing to the Manufacturing Industry Sector	03.95.00 Refinancing for Manufacturing Industry Destination
4.00.00 CONSTRUCTION SECTOR	04.00.00 CONSTRUCTION
4.01.00 HOUSING CONSTRUCTION	04.01.00 HOUSING CONSTRUCTION
4.01.01 Construction of Residential Houses and Condominiums with financing up to US$ 9,142.86	04.01.01 Construction of Residential Houses and Condominiums with financing up to US$ 9,142.86
4.01.02 Construction of Residential Houses and Condominiums with financing greater than US$ 9,142.86 up to US$17,142.86	04.01.02 Construction of Residential Houses and Condominiums with financing greater than US$ 9,142.86 up to US$17,142.86

Technical Standards on the Procedure for Collecting Information from the Central Risk System for Investment Banks

Similar documents from other regulators