Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-09/2023 NRP-41

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

Approval: 09/26/2023
Validity: 01/01/2024

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

CONSIDERING:

I. That Article 61 of the Banking Law establishes that the Superintendency shall maintain a credit information service regarding users of institutions that are part of the financial system, with the aim of facilitating the evaluation of risks of their operations, and that banks and other institutions supervised by the Superintendency of the Financial System shall be obligated to provide the information required by the same.

II. That Article 39 of the Law on Cooperative Banks and Savings and Credit Societies establishes that cooperatives shall be obligated to provide the information that the Superintendency requires to maintain its credit information system; likewise, they shall have the right to use the aforementioned credit information service.

III. That Article 146, second paragraph, letter c) of the Law on Cooperative Banks and Savings and Credit Societies establishes that cooperatives shall facilitate direct access by the Superintendency to their computer systems, for the purpose of obtaining accounting, financial, and credit information that allows it to fulfill its supervisory function in accordance with the law and according to the security, confidentiality, and technological limitations of each institution.

IV. That Article 155 of the Law on Cooperative Banks and Savings and Credit Societies establishes that savings and credit societies shall be subject to the provisions of the Banking Law, except as provided in Book IV of said Law.

V. That Article 3, literal c) of the Law on Supervision and Regulation of the Financial System establishes that it is the responsibility of the Superintendency of the Financial System 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.

VI. That Article 7 of the Law on Supervision and Regulation of the Financial System establishes the entities that are subject to the supervision of the Superintendency of the Financial System.

VII. That Article 99, third paragraph, literal 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-09/2023 NRP-41

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

Approval: 09/26/2023
Validity: 01/01/2024

VIII. That in accordance with Article 101, fourth paragraph of the Law on Supervision and Regulation of the Financial System, the powers to approve, modify, and repeal technical standards that must be complied with by the members of the financial system and other supervised entities, and which were attributed to the Superintendencies or the Boards of Directors of the Superintendencies whose organic laws were repealed by said Law, are transferred to the Central Reserve Bank of El Salvador.

THEREFORE,

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

AGREES to issue the following:

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

CHAPTER I
OBJECT, SUBJECTS, AND TERMS

Object
Art. 1.- These Standards aim to collect information on credit risk operations carried out by entities of the National Financial System. These requirements must be incorporated into their production IT platform and integrated into their I.B.S. systems (Integrated Banking System).

Subjects
Art. 2.- The subjects obligated to comply with the provisions established in these Standards are:
a) Banks incorporated in El Salvador and their subsidiaries; b) Branches of foreign banks established in the country; c) Cooperative banks; d) Savings and credit societies; e) Federations regulated by the Law on Cooperative Banks and Savings and Credit Societies; f) Insurance companies incorporated in El Salvador; g) Branches of foreign insurance companies established in the country; h) Cooperatives that provide insurance services; i) Sanitation and Financial Strengthening Fund;

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-09/2023 NRP-41

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

Approval: 09/26/2023
Validity: 01/01/2024

j) The Agricultural Development Bank; k) The Mortgage Bank of El Salvador, S.A.; l) The Social Fund for Housing and the National Popular Housing Fund, insofar as they do not contradict their creation laws or what is provided by the Court of Accounts; m) Development Bank of the Republic of El Salvador, insofar as it does not contradict its creation law or what is provided by the Court of Accounts; n) Solidarity Fund for the Micro-entrepreneurial Family; and o) Other entities and institutions indicated by the Laws.

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(ies): Subject obligated to comply with these Standards; and c) Superintendency: Superintendency of the Financial System.

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 submitted by the entities are contemplated in Annex “A” of these Standards.

Validator
Art. 5.- Entities are obligated to update the validator program when the Superintendency communicates that any changes have been made. Any new version of this system will be placed on the Superintendency’s website, except in cases where the Superintendency 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. Annex “D” contains the list of all errors issued by the validation module, both critical errors and surmountable errors.

Update of the Risk Central
Art. 7.- The system will be updated with information coming from the entities' information systems, which they must submit to the Superintendency 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 will inform the Superintendency 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 Superintendency 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 due within the first ten business days of each month.

Coverage and Frequency of Evaluations
Art. 8.- Entities must submit one hundred percent of debtors for loans, contingent operations, and any other balances that represent credit risk, which must have their corresponding risk category, understanding that the risk category is unique for each debtor, except for provisions expressly stated 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.- While there is no single document in the country that identifies natural or legal persons, the Superintendency will require the tax identification number (NIT) for the aforementioned persons. All new debtors, regardless of their balance, as well as existing debtors, must have their corresponding valid NIT. Entities must seek mechanisms to update and clean up their databases corresponding to the tax identification number (NIT), as this number represents the key for consolidating debts, directly or indirectly, of a debtor throughout the financial system. In the case of non-resident or non-domiciled persons, whether natural or legal, who do not possess an NIT, entities must request a unique identification number from the Superintendency, which 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-09/2023 NRP-41

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

Approval: 09/26/2023
Validity: 01/01/2024

This identification will be exclusively for internal use by the Superintendency and will have no effect for any other procedure. In the case of low-amount credits referred to in the Special Law to Facilitate Access to Credit, in which only the Unique Identity Document (DUI) is required, the Tax Identification Number appearing on the back of said document will be taken for entry into the Risk Central. Exceptionally and only when the Tax Identification Number (NIT) does not appear on the reverse of the DUI, entities must assign the Unique Identification Number to the debtor.

CHAPTER III
OTHER PROVISIONS AND VALIDITY

Responsibility
Art. 11.- Directors, managers, and employees responsible for preparing or reviewing the information that will be sent through the central risk system verifier to the Superintendency will respond in their personal capacity for any errors, omissions, and irregularities it contains. The information received by the Superintendency may be modified by the submitting entity within the established deadline for its presentation; once this period has expired, it will be considered definitive; however, the institution may request total or partial substitution of the same, justifying it appropriately. Notwithstanding authorization for such substitution, the information will be considered received out of time for the pertinent legal effects.

Sanctions
Art. 12.- Non-compliance with the provisions contained in these Standards will be sanctioned in accordance with what is provided in the Law on Supervision and Regulation of the Financial System.

Repeal
Art. 13.- Effective January 1, 2024, these Standards will repeal the “Standards on the Procedure for Data Collection from the Central Risk System” (NPB4-17), approved on February 18, 1999, by the Board of Directors of the Superintendency of the Financial System, whose Organic Law was repealed by Legislative Decree No. 592 containing the Law on Supervision and Regulation of the Financial System, published in the Official Journal No. 23, Volume No. 390, dated February 2, 2011. Therefore, during the period between the entry into force of these Standards and the repeal established herein, obligated subjects may make the necessary adjustments for the application of the provisions contained in 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-09/2023 NRP-41

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

Approval: 09/26/2023
Validity: 01/01/2024

Transitory
Art. 14.- Information regarding districts referred to in File 1 “Persons”, File 2 “Risk Asset References”, File 4 “Mortgage Guarantees” of Annex A, and Table 14. “Districts” of Annex B, of these Standards, must be submitted to the Superintendency starting from June 2024 with May 2024 information. The information required in File 17 “Unpossessory Pledge Guarantees” and the addition of field “14.10 cancellation_date” of File 14 “References cancelled due to refinancing”, both from Annex A of these Standards, must be submitted to the Superintendency starting from June 2024 with May 2024 information. The deadlines for sending the information referred to in this article are those established in Article 7 of these Standards.

Art. 15.- The provisions contained in the “Standards on the Procedure for Data Collection from the Central Risk System” (NPB4-17) will continue to be mandatory for entities subject to these Standards until December 31, 2023.

Art. 15-A.- Effective from the entry into force of the modifications approved by the Standards Committee of the Central Bank in Session No. 05/2026, on June 30, 2026, entities will have the following deadlines to make the corresponding adjustments: (1) a) Until January 31, 2027, regarding Table 20 “Company Size”, contained in Annex B of these Standards, as well as the criteria and parameters of registration in the corresponding Annexes, and to begin submitting information to the Superintendency starting from February 1, 2027; (1) b) Until April 30, 2027, regarding Table 34 “Thematic Loan Types”, contained in Annex B of these Standards, as well as the criteria and parameters of registration in the corresponding Annexes, and to begin submitting information to the Superintendency starting from May 1, 2027; and (1) c) Until June 30, 2027, regarding File 18 “Extra-financing of Credit Cards” contained in Annex A of these Standards, Table 33 “Insurance Types”, contained in Annex B of these Standards, as well as other statistical information that has been required in the modifications made; the sending of such information to the Superintendency must begin starting from July 1, 2027. (1)

In the event that entities require an extension of the deadlines mentioned in the preceding paragraph of this article, they must submit a request for deadline extension to the Central Bank, attaching the corresponding justification. Such request must be presented at least fifteen business days prior to the expiration of the established deadlines. The request will be analyzed with the support of an on-site visit by the Superintendency to verify the validity of the request. (1)

Unforeseen Aspects
Art. 16.- Unforeseen aspects in regulatory matters in these Standards will be resolved by the Central Bank through its Standards Committee.

Validity
Art. 17.- These Standards will enter into force starting from January 1, 2024.

MODIFICATIONS
(1) Modifications in Annexes No. A, B, C, D, and H and incorporation of Article 15-A, approved by the Central Bank through its Standards Committee, in Session No. CN05/2026 on June 30, 2026, with validity starting from July 15, 2026.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-09/2023 NRP-41

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

Approval: 09/26/2023
Validity: 01/01/2024

Annex A
XML FILE STRUCTURES

Below, the names and structures of the XML data files to be submitted by entities are presented. Their description and the characteristics of each of the columns that compose them are presented in Annex C.

File 17 of this Annex, named Unpossessory Pledge Guarantees (garantia_prendaria.xml), is applicable only to the Development Bank of the Republic of El Salvador, as established by the Technical Standards for the Evaluation and Classification of Credits Granted by Development Banking (NASF-09).

File 1. Persons (persona.xml)

No. Column Name Type Length Decimals Description
1.1. nit_persona XsString 14 Tax Identification Number (NIT) of the person
1.2. dui XsString 9 DUI of the person
1.3. primer_apellido XsString 25 First surname of the person
1.4. segundo_apellido XsString 25 Second surname of the person
1.5. apellido_casada XsString 25 Married surname of the person
1.6. primer_nombre XsString 25 First name of the person
1.7. segundo_nombre XsString 25 Second name of the person
1.8. nombre_sociedad XsString 100 Name of the legal person
1.9. tipo_persona XsString 1 Code of the type of person
1.10. tipo_relacion XsString 1 Code of the type of relationship of the debtor with the entity
1.11. tipo_identificador XsString 1 Code of the type of identifier
1.12. nit_desactualizado XsString 14 NIT for update and changes
1.13. residente XsString 1 If the person is a resident or not in El Salvador
1.14. giro_persona XsString 6 Code of the business or economic activity of the person
1.15. tamano_empresa XsString 2 Code of the size of the company

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-09/2023 NRP-41

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

Approval: 09/26/2023
Validity: 01/01/2024

No. Column Name Type Length Decimals Description
1.16. tipo_empresa XsString 1 If the company is new or existing
1.17. reserva XsDecimal 12 2 Sanitation reserves
1.18. categoria_riesgo XsString 2 Code of the risk category
1.19. numero_cliente XsString 17 Unique Identification Number (NIU) of the client
1.20. id_alterno XsString 20 Alternative identification number
1.21. tipo_id_alterno XsString 2 Type of alternative identification
1.22. fecha_nacimiento XsDate Date of birth or incorporation
1.23. pais_residencia XsInt Country of residence of the person
1.24. riesgo_consolidado XsDecimal 12 2 Sum of reference balances
1.25. sexo_persona XsString 1 Sex of the person
1.26. ocupación XsString 3 Occupation of the person
1.27. id_pais_origen XsString 20 Tax identification of the country of origin of the person
1.28. nacionalidad XsInt Nationality of the person
1.29. nit_anterior XsString 14 Previous NIT before replacement of DUI-NIT by the Ministry of Finance
1.30. tipo_ident_anterior XsString 1 Code of the type of previous identifier
1.31. distrito_residencia XsString 4 Code of the district of residence of the person

File 2. Risk Asset References (referencia.xml)

No. Column Name Type Length Decimals Description
2.1. nit_deudor XsString 14 NIT of the debtor
2.2. cod_cartera XsString 2 Code of the type of portfolio
2.3. cod_activo XsString 2 Code of the type of risk asset
2.4. num_referencia XsString 20 Reference number
2.5. monto_referencia XsDecimal 12 2 Amount of the reference
2.6. saldo_referencia XsDecimal 12 2 Balance of the reference
2.7. saldo_vigente_k XsDecimal 12 2 Current capital balance
2.8. saldo_vencido_k XsDecimal 12 2 Overdue capital 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 deposits/Unapplied deposits to credit letter
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 Code of the credit status
2.16. saldo_mora_k XsDecimal 12 2 Capital delinquency balance
2.17. saldo_mora_i XsDecimal 12 2 Interest delinquency balance
2.18. dias_mora_k XsInt Days of capital delinquency
2.19. dias_mora_i XsInt Days of interest delinquency
2.20. fecha_inicio_mora_k XsDate Capital delinquency start date
2.21. fecha_inicio_mora_i XsDate Interest delinquency start date
2.22. pago_capital XsString 1 Code of capital payment method

No. Column Name Type Length Decimals Description
2.23. pago_interes XsString 1
Payment form code for interest
2.24. periodo_gracia_k XsInt
Grace period for capital payment
2.25. periodo_gracia_i XsInt
Grace period for interest payment
2.26. garante XsString 10
Code of guarantors of pledged credits
2.27. emisión XsString 15 Name of
the issuance
2.28. pais_destino_credito XsInt Country code of
destination of the credit
2.29. destino XsString 6
Code of destination of loans by economic sector
2.30. codigo_moneda XsString 1
Currency code
2.31. tasa_interes XsDecimal 5 2
Current interest rate
2.32. tasa_contractual XsDecimal 5 2
Contractual or nominal rate
2.33. tasa_referencia XsDecimal 5 2
Published reference rate
2.34. tasa_efectiva XsDecimal 5 2 Effective rate
2.35. tipo_tasa_interes XsString 1
Type of nominal rate
2.36. tipo_prestamo XsString 2
Code of the type of loans
2.37. codigo_recurso XsString 2
Code of source of resources
2.38. ultima_fecha_venc XsDate Last maturity date
2.39. dias_prorroga XsInt Days of extension
2.40. monto_desembolsado XsDecimal 12 2
Amount disbursed in the month
2.41. tipo_credito XsString 2 Credit type
2.42. fecha_ultimo_pago_k XsDate
Date of the last paid capital covered

No. Column Name Type Length Decimals Description
2.43. fecha_ultimo_pago_i XsDate
Date of the last paid interest covered
2.44. dia_pago_k XsInt Day of capital payment
2.45. dia_pago_i XsInt Day of interest payment
2.46. cuota_mora_k XsInt Number of capital
delinquent installments
2.47. cuota_mora_i XsInt
Number of installments in delinquency of interest
2.48. monto_cuota XsDecimal 12 2
Amount of the installment of the reference including capital plus interest
2.49. cuenta_contable_k XsString 12 Capital
accounting account
2.50. cuenta_contable_i XsString 12 Accounting account
of interest
2.51. fecha_cancelacion XsDate
Date of cancellation of the reference
2.52. adelanto_capital XsDecimal 12 2
Advanced payments of capital
2.53. riesgo_neto XsDecimal 12 2 Net risk
2.54. saldo_seguro XsDecimal 12 2
Balance of the insurance of the credit
2.55. saldo_costas_procesales XsDecimal 12 2
Balance for legal costs
2.56. tipo_tarjeta_credito XsString 1
Type of credit card
2.57. clase_tarjeta_credito XsString 1
Code of the class of credit card
2.58. producto_tarjeta_credito XsString 20 Product of the
credit card
2.59. valor_garantia_cons XsDecimal 12 2
Consolidated value of the guarantee
2.60. distrito_otorgamiento XsString 4
Code of the district of granting of the credit (1)
2.61. reserva_referencia XsDecimal 12 2
Reserve by reference

No. Column Name Type Length Decimals Description
2.62. etapa_judicial XsString 1
Code of the stage of the credit in judicial process
2.63. fecha_demanda XsDate Date of the
lawsuit
2.64. plazo_credito XsInt Term of the credit
2.65. orden_descuento XsString 2
With or without order of deduction
2.66. categoria_riesgo_ref XsString 2
Code of the risk category of the reference
2.67. reserva_constituir XsDecimal 12 2
Reserve accumulated to constitute COVID credits
2.68. porcentaje_reserva XsDecimal 6 2
Percentage of reserve constituted according to the graduality COVID credits
2.69. pago_cuota XsDecimal 12 2
Amount paid of the installment of the reference
2.70. fecha_pago XsDate
Date on which the payment of the installment was made
2.71. porcenta_reserva_descon XsDecimal 6 2
Percentage of reserve to deduct agricultural credits
2.72. porcenta_adiciona_descon XsDecimal 6 2
Percentage of additional reserve to deduct agricultural credits
2.73. depto_destino_credito XsString 2
Code of department of destination of the credit
2.74. porc_reserva_referencia XsDecimal 6 2
Percentage of reserve by reference
2.75. calculo_brecha XsDecimal 12 2
Calculation of gap of reserve of sanitation of the reference

No. Column Name Type Length Decimals Description
2.76. ajuste_brecha XsDecimal 12 2
Calculation of monthly gap adjustment of the reference
2.77. programa_asist_cafe XsString 2
Program of assistance subscribed credits destination coffee
2.78. fecha_cump_cafe XsDate
Date of last letter of compliance of the program of assistance credits destination coffee 2.79. (1) distri_destino_credito (1) XsString (1) 4 (1) Code of district of destination of the credit (1) 2.80. (1) prestamo_tematico (1) XsString (1) 2 (1) Code of type of thematic loan (green, social and/or sustainable) (1)

File 3. Association references and guarantees (referencia_garantia.xml) No. Column Name Type Length Decimals Description
3.1. num_referencia XsString 20 Number of the
reference
3.2. cod_cartera XsString 2
Code of the type of portfolio
3.3. cod_activo XsString 2
Code of the type of risk asset
3.4. identificacion_garantia XsString 20
Unique identification of the guarantee
3.5. tipo_garantia XsString 2
Code of the type of guarantee
3.6. valor_garantia_proporcional XsDecimal 12 2
Proportional value of the guarantee that covers the reference File 4. Mortgage guarantees (garantia_hipotecaria.xml) No. Column Name Type Length Decimals Description
4.1. identificacion_garantia XsString 20
Unique identification of the guarantee

No. Column Name Type Length Decimals Description
4.2. numero_registro XsString 40
Number of registration assigned by the CNR
4.3. nit_propietario XsString 14 Tax ID of the owner
of the guarantee
4.4. fecha_registro XsDate Date of registration
4.5. estado XsString 1 Status of the
guarantee
4.6. cod_ubicacion XsString 4
Code of location of the guarantee
4.7. descripción XsString 60 Description of the
real estate
4.8. fecha_valuo XsDate Date of appraisal
4.9. valor_pericial XsDecimal 12 2 Appraisal value
4.10. valor_contractual XsDecimal 12 2 Contractual value
4.11. valor_mercado XsDecimal 12 2 Market value
4.12. grado_hipoteca XsInt
Number of mortgage for a reference in particular
4.13. direccion_gtia XsString 60 Address of the
guarantee
4.14. cod_perito XsString 10 Code of the appraiser
4.15. nombre_perito XsString 70 Name of the appraiser
4.16. tipo_perito XsString 1
Type of the appraiser

File 5. Fiduciary guarantees (garantia_fiduciaria.xml) No. Column Name Type Length Decimals Description
5.1. num_referencia XsString 20 Number of the
reference
5.2. cod_cartera XsString 2
Code of the type of portfolio
5.3. cod_activo XsString 2
Code of the type of risk asset
5.4. nit_fiador_codeudor XsString 14
Tax ID of the guarantor or co-debtor of the reference
5.5. fiador_codeudor XsString 1
If the person is guarantor or co-debtor of the reference

File 6. Guarantees of sureties, bonds and stand by letters (garantia_aval.xml) No. Column Name Type Length Decimals Description
6.1. num_referencia XsString 20 Number of the
reference
6.2. cod_cartera XsString 2
Code of the type of portfolio
6.3. cod_activo XsString 2
Code of the type of risk asset
6.4. identificacion_garantia XsString 20 Unique identification
of the guarantee
6.5. cod_banco XsString 4
Code of bank issuer of the guarantee
6.6. monto_aval XsDecimal 12 2 Guaranteed amount
6.7. fecha_otorgamiento XsDate
Date of granting of the guarantee
6.8. fecha_vencimiento XsDate
Date of expiration of the guarantee
File 7. Pledged deposit guarantees (garantia_pignorada.xml) No. Column Name Type Length Decimals Description
7.1. identificacion_garantia XsString 20
Number of the certificate of deposit or number of account
7.2. nit_depositante XsString 14
Tax ID of the person owner of the deposit
7.3. fecha_deposito XsDate Date of opening
of the deposit
7.4. fecha_vencimiento XsDate
Date of expiration of the deposit
7.5. valor_deposito XsDecimal 12 2 Value of the deposit
7.6. tipo_deposito XsString 2 Type of deposit
7.7. cod_banco XsString 4
Code of bank issuer of the guarantee

File 8. Pledge guarantees of fixed income securities (garantia_prenda.xml) No. Column Name Type Length Decimals Description
8.1. identificacion_garantia XsString 20 Number of the title

No. Column Name Type Length Decimals Description
8.2. denominacion_titulo XsString 20 Name of the
title
8.3. local_extranjera XsString 1
If the title is local or foreign
8.4. monto_inversion XsDecimal 14 2
Amount of the investment
8.5. fecha_vencimiento XsDate
Date of expiration of the title
8.6. clasificación XsString 25 Risk rating of the
title
8.7. nombre_clasificadora XsString 50
Name of the risk rating agency that assigned the rating

File 9. Pledge bond guarantees (garantia_bono.xml) No. Column Name Type Length Decimals Description
9.1. identificacion_garantia XsString 20 Number of the pledge
bond
9.2. tipo_prenda XsString 2
Code of the type of pledge
9.3. descripción XsString 60
Description of the pledge that backs the bond
9.4. fecha_certificado XsDate Date of the
certificate
9.5. valor_prenda XsDecimal 12 2
Value of the pledge bond
9.6. saldo_prenda XsDecimal 12 2
Balance of the value of the pledge bond
9.7. cod_almacenadora XsString 10 Code of the
storage facility

File 10. Policy guarantees (garantia_poliza.xml) No. Column Name Type Length Decimals Description
10.1. identificacion_garantia XsString 20 Number of the policy
10.2. monto_poliza XsDecimal 12 2 Amount of the policy
10.3. fecha_inicial XsDate Date of start of the
validity of the policy
10.4. fecha_final XsDate
Date of end of the validity of the policy

10.5. nombre_asegurado XsString 100 Name of the
insured
10.6. monto_reserva XsDecimal 12 2
Amount of the reserve mathematical
10.7. valor_garantia XsDecimal 12 2
Amount of the guaranteed values
10.8.
(1) nit_sociedad_seguro (1) XsString (1) 14 (1) Tax ID of the Insurance Company (1) 10.9. (1) tipo_seguro (1) XsString (1) 2 (1) Type of insurance (1) 10.10. (1) valor_prima (1) XsDecimal (1) 8 (1) 2 (1) Value of the premium annualized (1) File 11. Guarantee funds (garantia_fondo.xml) No. Column Name Type Length Decimals Description
11.1. identificacion_garantia XsString 20 Number of the surety
11.2. valor_garantia XsDecimal 12 2 Value of the surety
11.3. valor_porcentual XsDecimal 6 2
Proportional value of the guarantee that covers the reference
11.4. tipo_fondo XsString 3
Code of the type of guarantee fund
11.5. estado XsString 1 Status of the guarantee

File 12. Types of expenses by reference (referencia_gasto.xml) No. Column Name Type Length Decimals Description
12.1. cod_cartera XsString 2
Code of the type of portfolio
12.2. cod_activo XsString 2
Code of the type of risk asset
12.3. num_referencia XsString 20 Number of the
reference
12.4. codigo_gasto XsString 3
Code of the use of financing or expenses
12.5. tipo_gasto XsString 1 Type of expense
12.6. monto_gasto XsDecimal 12 2 Amount of the expense

File 13. Units of measure financed by reference (referencia_unidad.xml) No. Column Name Type Length Decimals Description
13.1. cod_cartera XsString 2
Code of the type of portfolio

13.2. cod_activo XsString 2
Code of the type of risk asset
13.3. num_referencia XsString 20 Number of the
reference
13.4. codigo_unidad XsString 2
Code of the unit of measure
13.5. cantidad_unidad XsDecimal 10 2
Quantity of unit of measure

File 14. References cancelled by refinancing (referencia_cancelada.xml) No. Column Name Type Length Decimals Description
14.1. cod_cartera XsString 2
Code of the type of portfolio of the new reference
14.2. cod_activo XsString 2
Code of the type of risk asset of the new reference
14.3. num_referencia XsString 20 Number of the new
reference
14.4. cod_cartera_canc XsString 2
Code of the type of portfolio of the reference cancelled
14.5. cod_activo_canc XsString 2
Code of the type of risk asset of the cancelled reference
14.6. num_referencia_canc XsString 20 Number of the
cancelled reference
14.7. pago_capital XsDecimal 12 2
Last payment to capital made by the client to cancel the debt
14.8. pago_interes XsDecimal 12 2
Last payment to interest made by the client to cancel the debt
14.9. saldo_total_interes XsDecimal 12 2
Total balance of interest when the client settled the debt
14.10. fecha_cancelacion XsDate
Date of cancellation of the original credit or of the refinancing

File 15. Partners of debtor societies (socios_sociedades.xml) No. Column Name Type Length Decimals Description

15.1. nit_deudor XsString 14 Tax ID of the society
de debtor
15.2. nit_socio XsString 14 Tax ID of the partner of the
de debtor society
15.3. porcentaje_participacion XsDecimal 5 2
Percentage of participation

File 16. Members of the board of directors of debtor societies (junta_directiva.xml) No. Column Name Type Length Decimals Description
16.1. nit_deudor XsString 14 Tax ID of the society
de debtor
16.2. nit_miembro XsString 14
Tax ID of the board member of the society de debtor
16.3. cod_cargo XsString 2
Code of position of the board member of the society de debtor
16.4. fecha_inicial_jd XsDate Initial date of validity
of the board of directors
16.5. fecha_final_jd XsDate Final date of validity of
the board of directors
16.6. numero_credencial XsString 17
Number of registration of the board credential File 17. Non-dispossessing pledge guarantees (garantia_prendaria.xml) No. Column Name Type Length Decimals Description
17.1. identificacion_garantia XsString 20 Unique identification of the
guarantee
17.2. numero_registro XsString 40 Number of registration
assigned by the CNR
17.3. nit_propietario XsString 14 Tax ID of the owner of the
guarantee
17.4. fecha_registro XsDate Date of registration
17.5. estado XsString 1 Status of the guarantee
17.6. cod_ubicacion XsString 4
Code of location of the guarantee
17.7. descripción XsString 60 Description of the pledge
non-dispossessing
17.8. fecha_valuo XsDate Date of appraisal
17.9. valor_pericial XsDecimal 12 2 Appraisal value
17.10. valor_contractual XsDecimal 12 2 Contractual value
17.11. valor_mercado XsDecimal 12 2 Market value

No.
Column Name
Type Length Decimals Description
17.12. grado_hipoteca XsInt
Number of mortgage for a reference in particular
17.13. direccion_gtia XsString 60 Address of the guarantee
17.14. cod_perito XsString 10 Code of the appraiser
17.15. nombre_perito XsString 70 Name of the appraiser
17.16. tipo_perito XsString 1 Type of the appraiser
File 18. Credit Card Extra-financing (1)
No. Column Name Type Length Decimals Description 18.1 (1) cod_cartera (1) XsString (1) 2 (1) Code of the type of portfolio (of the extra-financing) (1) 18.2 (1) cod_activo (1) XsString (1) 2 (1) Code of the type of risk asset (of the extra-financing) (1) 18.3 (1) num_referencia_tc (1) XsString (1) 20 (1) Number of reference associated with the Credit card (1) 18.4 (1) num_referencia_extf (1) XsString (1) 20 (1) Number of reference (of the extra-financing) (1) 18.5 (1) num_correlativo (1) XsInt (1) 2 (1) Number of correlatives of the extra-financing associated with the credit card (1) 18.6 (1) monto_extrafinan (1) XsDecimal (1) 12 (1) 2 (1) Amount granted as extra-financing (1) 18.7 (1) saldo_extrafinan (1) XsDecimal (1) 12 (1) 2 (1) Pending balance of the extra-financing (1)

Annex B
TABLES USED IN THE SYSTEM
This annex presents the code tables to be used in the system, according to the requirements established in Annex C.
Table 1. Types of portfolios
Code Description
01 Own portfolio
02 Own portfolio 292 o. 263
03 Portfolio in administration FFRAP
04 FOSAFFI Portfolio – Sale of shares
05 FOSAFFI Portfolio swapped
06 FOSAFFI Portfolio assigned
07 FOSAFFI Portfolio swapped 292
08 FOSAFFI Portfolio assigned 292
09 FOSAFFI Portfolio EX-INCAFE
10 FOSAFFI Portfolio EX-BANAFI
11 FOSAFFI Portfolio transferred EX-BANCAPI 12 FOSAFFI Portfolio transferred EX-BANCREPO 13 FOSAFFI Portfolio transferred EX-MERCANTIL 14 FOSAFFI Portfolio transferred Banco Hipotecario 15 FOSAFFI Portfolio transferred BANAFI 16 MIPLAN Portfolio 17 New Dawn Portfolio 18 FOSAFFI Portfolio EX-INCAFE 292 19 FOSAFFI Portfolio EX-BANAFI 292 20 FOSAFFI Portfolio transferred EX-BANCAPI 292 21 FOSAFFI Portfolio transferred EX-BANCREPO 292 22 FOSAFFI Portfolio transferred EX-MERCANTIL 292 23 FOSAFFI Portfolio transferred Banco Hipotecario 292 24 FOSAFFI Portfolio transferred BANAFI 292 25 FOSAFFI Portfolio transferred CREDISA 26 FIDEAGRO 292 27 FIDEAGRO 28 FICAFE 29 FEPADA 30 Portfolio in administration BCR-BID 32 Special fund portfolio FONAVIPO 33 Own portfolio Credit Access Law 98 Others 292 99 Others

Table 2. Types of risk assets
Code Description
PD Loans
CP Accounts receivable
CC Contingent letters of credit
FA Contingent sureties/bonds/guarantees
PR Documented premiums
SN Sanitized references
Table 3. Types of risk categories
Code Description
A1 Normal debtors
A2 Declining normal debtors
B Subnormal debtors
C1 Deficient debtors
C2 Declining deficient debtors
D1 Difficult recovery debtors
D2 Declining difficult recovery debtors
E Irrecoverable debtors
E1 Irrecoverable debtors by Own Account or self-employment; Micro and Small Enterprise of Development Banking E2 Irrecoverable debtors by Own Account or self-employment; Micro and Small Enterprise of Development Banking E3 Irrecoverable debtors by Own Account or self-employment; Micro and Small Enterprise of Development Banking
Table 4. Types of person
Code Description
1 Natural
2 Legal
Table 5. Types of related debtors
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 3% or more participation of the entity's shares, including the shares of their spouses relatives within the first degree of consanguinity and companies linked to ownership or administration.

Table 6. Types of identifier
Code Description
N Tax Identification Number (NIT)
U Unique Identification Number (NIU)
D
Tax Identification Number (NIT) replaced by DUI number by the Ministry of Finance
Table 7. Status of the reference
Code Description
1 Active
2 Expired
3 Cancelled
4 Sanitized
5 Judicial Process
Table 8. 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 9. Types of guarantees
Code Description
HA Open mortgage
HC Closed mortgage
FI Fiduciary
PR Pledge
PI Pledged - Money deposit
FG Guarantee funds
FB Sureties of local banks or first-line foreign banks CC Stand by letters of credit AV Sureties BP Pledge bonds PD Pledge of documents VR Insurance redemption values of life insurance PO Insurance policy

Table 13. Pledge types
Code Description
01 Perishable merchandise or merchandise subject to short-term obsolescence 02 Non-perishable merchandise or merchandise not subject to short-term obsolescence
Table 14. Districts
Code Description
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

Table 15. Issuers of guarantees, bonds, and stand by letters
Code Description
Local Banks
BC03 Banco Agrícola, S.A.
BC04 Banco Cuscatlán de El Salvador, S.A.
BC07 Banco Davivienda Salvadoreño, S.A.
BC08 Banco Hipotecario de El Salvador, S.A.
BC09 Citibank, N.A., Branch El Salvador
BC10 Banco de Fomento Agropecuario
BC18 Banco G&T Continental, S.A.
BC20 Banco Promérica, S.A.
BC27 Banco de América Central, S.A.
BC30 Banco ABANK, S.A.
BC31 Banco Industrial El Salvador, S.A.
BC32 Banco Azul El Salvador, S.A.
FC09 Banco Atlántida El Salvador, S.A.
BC33 (1) Banco Apoyo Integral, S.A. (1)
SA05 (1) Sociedad de Ahorro y Crédito Óptima, S.A. (1) Cooperative Banks NB01 Federation of Credit Unions and Banks of the Workers, S.C. de R.L. de C.V. NB02 Multi Inversiones Cooperative Bank of the Workers, S.C. de R.L. de C.V. NB03 Banco de los Trabajadores Salvadoreños, S.C. de R.L. de C.V. NB04 Banco Izalqueño de los Trabajadores, S.C. de R.L. de C.V. NB05 Asociación Cooperativa de Ahorro y Crédito Vicentina de R.L. NB06 Primer Banco de los Trabajadores, S.C. de R.L. de C.V.

Table 17. Currencies
Code Description
1 Dollars
2 Other currencies

Table 18. Loan types
Code Description
CD Decreasing Credit
CR Revolving Credit
NR Non-revolving Decreasing
TC Credit Card
CI Interbank Credits
DI Discount of letters or factoring
CT Treasury Credits
NA New Dawn Credits
SA Authorized Overdrafts
SO Occasional Overdrafts
CU Bridge Credits
AS (1) Salary Advance (1)
MM (1) Multi-destination Microcredit (1)
EX (1) Extra-financing (1)
Table 19. Economic activities
Code Description
Agricultural Sector
Agriculture
10101 Cultivation of basic grains
10102 Cultivation of vegetables and legumes 10103 Cultivation of fruits and plants whose leaves or fruits are used to prepare beverages (does not include coffee cultivation) 10104 Coffee cultivation 10105 Sugarcane cultivation 10106 Cotton cultivation 10107 Cultivation of plants yielding textile materials 10108 Cultivation of ornamental plants and flowers 10199 Other agricultural crops not classified previously Livestock 10201 Breeding of cattle and production of milk and its derivatives 10202 Swine farming 10203 Breeding of horses, goats, and sheep Other agricultural activities 10301 Poultry farming 10302 Beekeeping 10303 Breeding of other animals (includes rabbit farming); does not include poultry or beekeeping 10304 Services for agriculture and livestock 10305 Ordinary hunting and trapping, game replenishment (includes related services) 10306 Forestry, wood extraction, and related services 10307 Offshore, coastal, and inland fishing

Table 20. Enterprise size
Code Description
PA Self-employed or Self-employment
MI Microenterprise
MS (1) Subsistence Microenterprise (1)
MA (1) Accumulation Microenterprise (1)
MX (1) Expansion Microenterprise (1)
PE Small Enterprise
ME Medium Enterprise
GE Large Enterprise
GO Government
Table 21. Resource sources
Code Description
01 Entity's own resources
02 Resources from foreign banks for short term

Table 22. Use of financing
Code Description
001 Current expenses or working capital
011 Purchase of machinery and equipment
012 Construction and improvements
013 Installations
014 Technical and feasibility studies
015 Technical assistance and training
016 Acquisition of land lots
017 Purchase of commercial premises
018 Purchase of office furniture and equipment 019 Shelving for commercial premises 020 Other activities 090 Other unspecified 095 Refinancing

Table 23. Unit of measure
Code Description
01 Square yards
02 Heads of livestock
03 Quintals
04 Square meters of construction
99 Other unclassified
Table 24. Destination sector
Code Description
Agricultural
Agriculture

Trade
Imports for trade destination
060101 Financing for the import of machinery and equipment 060102 Financing for the import of transport equipment for productive activities 060103 Financing for the import of vehicles 060104 Financing for the import of raw materials, semi-finished products and other inputs for agriculture and industry 060105 Financing for the import of food and medicinal products 060106 Financing for the import of textile products and clothing 060107 Financing for the import of beverages, tobacco, perfumes and cosmetics 060108 Financing for the import of metal manufactures 060109 Financing for the import of machinery, appliances and electrical utensils 060110 Imports for agricultural destination (for commercialization) 060120 Imports for mining and quarrying destination (for commercialization) 060130 Imports for manufacturing industry destination (for commercialization) 060140 Imports for construction destination (for commercialization) 060150 Imports for electricity, natural gas, water and sanitary services destination (for commercialization) 060160 Imports for transport, storage and communications destination (for commercialization) 060170 Imports for services destination (for commercialization) 060190 Financing for other trade imports

Export Trade
060201 Financing for the export of coffee
060202 Financing for the export of sugar
060203 Financing for the export of fish and seafood 060204 Financing for the export of other food products 060205 Financing for the export of cotton 060206 Financing for the export of cotton yarns and fabrics 060207 Financing for the export of clothing items 060208 Financing for the export of petroleum derivatives 060209 Financing for the export of chemical products 060210 Financing for the export of metal products (except transport machinery and equipment) 060211 Financing for the export of transport material

Internal Trade
060301 Commercialization of industrial products 060303 Commercialization of agricultural products 060304 Commercialization of vehicles 060305 Commercialization of national products (not specified above) 060306 Commercialization of electrical appliances 060307 Loans to supermarkets, butcher shops and stores 060308 Loans to drugstores or pharmacies 060309 Financing for other commercial activities 060390 Commercialization of unspecified imported products

Other commercial activities
060407 Purchase and sale of real estate
069500 Refinancing destined for trade

Transport, storage and communications
Transport
070101 Passenger or freight transport by rail 070102 Passenger transport by buses 070103 Passenger transport by taxis 070104 Freight transport by road 070105 Air transport 070106 Travel agencies 070107 Passenger and freight transport by sea 070108 Air tickets 070200 Goods deposit and storage services 070300 Mail and telecommunications transport 079501 Refinancing for transport destination 079502 Refinancing for storage destination 079503 Refinancing for communications destination

Services
Educational establishments

Various personal services
089001 Restaurants, cafes and similar
089002 Hotels, motels and similar
089003 Laundries, ironing and dry cleaning
089004 Other various personal services
089005 Electrical repair workshops
089006 Repair workshops for collective transport and freight vehicles 089007 Repair workshops for automobiles and motorcycles 089100 Other services 089500 Refinancing for services destination

Housing acquisition
090001 Financing for the purchase of houses and apartments with a value of up to US$ 9,142.86 090002 Financing for the purchase of houses and apartments greater than US$ 9,142.86 up to US$ 17,142.86 090003 Financing for the purchase of houses and apartments greater than US$ 17,142.86 up to US$ 34,285.71 090004 Financing for the purchase of houses and apartments greater than US$ 34,285.71 up to US$ 68,571.43 090005 Financing for the purchase of houses and apartments greater than US$ 68,571.43 up to US$ 114,285.71 090006 Financing for the purchase of houses and apartments greater than US$ 114,285.71 090007 Financing for the acquisition of land lots 090099 Acquisition of other premises 099500 Refinancing to the housing sector

Consumption
100001 Loans for the acquisition of vehicles 100002 Loans for tourist travel expenses 100003 Loans for medical and clinical treatments 100004 Loans for the consolidation and cancellation of debts originated by consumption 100005 Loans for the purchase of household appliances 100006 Loans for the purchase of furniture

Financial institutions
110001 Credits to commercial banks
110002 Credits to finance companies
110003 Credits to brokerage houses
110004 Credits to insurance companies
110005 Credits to pension fund administrators 110006 Credit to other financial institutions 119500 Refinancing for financial destination

Other activities
Securities and shares in portfolio
120101 Financing for the acquisition of securities issued by the central government 120102 Financing for the acquisition of securities issued by EPNF 120103 Financing for the acquisition of securities from private companies 120200 Credits for the payment of taxes 120099 Other unclassified credits 129500 Other refinancing

Table 25. List of occupations
Code Description
1 Administrator
2 Customs agent
3 Sales agent
4 Farmer
5 Agronomist
6 Bricklayer
7 Housewife
8 Computer analyst
9 Beekeeper
10 Architect
11 Artisan
12 Elevator operator
13 Law assistant
14 Audit assistant
15 Medical office assistant
16 Advisor
17 Auditor
18 Accounting assistant
19 Dental assistant
20 Kitchen assistant

Table 26. Deposit warehouses
Code Description
AGDOSA Western General Deposit Warehouses, S.A.
ALAGISA Agricultural and Industrial Warehouse, S.A.
ALDESA Development Warehouses, S.A.
ALMADA Davivienda Warehouse, S.A.
BODESA General Deposit Warehouses, S.A.
ALMACONSA Consolidated Warehouses of El Salvador, S.A. DE C.V.
NOAPLICA Does not apply according to pledge bond type

Table 27. Alternative identifier
Code Description
PS Passport
SS Social security
CI Identity card
CR Resident card
LI Driver's license

Table 28. Credit card class
Code Description
1 VISA
2 Master Card
3 American Express
4 Others

Table 29. Stages of credit in judicial process
Code Description
1 Lawsuit
2 Summons
3 Answer to lawsuit
4 Opening of evidence
5 Judgment
6 Appeal

Table 30. Types of credit
Code Description
RF For refinancing
RR For refinanced refinancing
RE For restructuring
CO For consolidation
RT For total refinancing
RP For partial refinancing
SG For credits guaranteed with Guarantee Funds of Reciprocal Guarantee Societies (SGR) FC For FICAFE Bonds CF For refinancing with temporary measures * CR For refinanced refinancing with temporary measures* CE For restructuring with temporary measures* CC For consolidation with temporary measures* CT For total refinancing with temporary measures* CP For partial refinancing with temporary measures* CG For credits guaranteed with Guarantee Funds of Reciprocal Guarantee Societies

Loans that were already classified as RF, RR, RE, CO, RT, RP, SG or original, and that took advantage of the temporary measures.

Table 31. 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 VOLTAENSE UPPER VOLTA
9317 ANDORRAN ANDORRA
9318 ANGOLAN ANGOLA
1003 ANGUILLAN ANGUILLA
1004 ANTARCTIC ANTARCTICA
9319 ANTIGUAN 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

Table 32. Technical assistance program supporting the Coffee Sector to which subscribed
Code Description
1 Assistance from the Ministry of Agriculture and Livestock 2 Assistance from the Salvadoran Coffee Council 3 Others 4 Not subscribed 5 Subscription revoked

Table 33. Types of insurance (1)
Code (1) Description (1)
01 (1) Life Insurance (1)
02 (1) Livestock and Agricultural Insurance (1) 03 (1) Damage Insurance (1) 04 (1) Unemployment Insurance (1) 05 (1) Debt Insurance (1) 06 (1) Pension and Retirement Income Insurance (1) 99 (1) Other insurances (1)

Table 34. Types of thematic loans (1)
Code (1) Description (1)
01 (1) Energy Efficiency (1)
02 (1) Renewable Energy (1)
03 (1) Sustainable Transport (1)
04 (1) Reduction and/or capture of Greenhouse Gas Emissions (1) 05 (1) Sustainable Construction (1) 06 (1) Water Resources Management (1) 07 (1) Sustainable Agriculture (1) 08 (1) Financial inclusion and equity (1) 09 (1) Circular economy and waste management (1) 10 (1) Affordable housing (1) 11 (1) Solidarity Microcredits (1) 12 (1) Sustainability-linked loans (1) 13 (1) Green Businesses (1) 97 (1) Other green credits (1) 98 (1) Other social credits (1) 99 (1) Other thematic credits (1)

DESCRIPTION OF COLUMNS
The description and characteristics of the columns that form part of the required structures, for each of the files mentioned in Annex A, are detailed below. File 17, named Pledge Guarantees without displacement (garantia_prendaria.xml), is applicable only to the Development Bank of the Republic of El Salvador, as established by the Technical Standards for the Evaluation and Classification of Credits Granted by Development Banking (NASF-09). File 1. Persons (persona.xml) This file contains the general data of debtors, co-debtors, guarantors, partners of debtor companies, members of the boards of directors of debtor companies, and owners of the guarantees reported by the entity. These persons must be uniquely identified in the submission, through the column <<1.1. nit_persona>>. The expressions <<person>> or <<persons>>, used in these Standards, are extensive for all persons mentioned in the previous paragraph. The columns that appear in this file are the following:
1.1. Names: <<nit_persona>>
Description: This field can have 3 possible values:

Tax Identification Number (NIT) in 14-digit format.
Unique Identification Number (NIU).
Tax Identification Number (NIT) in 9-digit format for persons whose NIT document number has been replaced by the DUI document number by the Ministry of Finance.
Comment: − The valid format for the NIT is <<99999999999999>>, without hyphens. Leading zeros must not be replaced by blank spaces. − If NIU is used, the number must be left-aligned, without hyphens. − If replaced NIT is used, no hyphens should be added.

Valid characters:
NIT
− Numbers from 0 to 9
NIU
− Letters from A to Z, uppercase or lowercase − Vowels with diaeresis − Numbers from 0 to 9 − Slash (/) − Ampersand (&) − Percent (%) − Hash (#) Replaced NIT − Numbers from 0 to 9
1.2. Names: <<dui>>
Description: Unique Identification Document (DUI) issued by the National Registry of Natural Persons (RNPN) Comment: − This column will have data if the column <<1.9. type_person>> indicates that it is a natural person (<<1>>), if the column <<1.28. nationality>> indicates that the person is Salvadoran (<<9300>>), if the column <<1.13. resident>> indicates that the person resides in El Salvador (<<R>>) and if the person is 18 years or older according to column <<1.22 date_of_birth>>. − The valid format for this column is <<999999999>>, without hyphens. Valid characters:
− Numbers from 0 to 9
1.3. to
1.7.
Names: <<first_surname>>, <<second_surname>>, <<maiden_name>>, <<first_name>> and

Valid characters:
− Letters from A to Z, uppercase
− Vowels with diaeresis
− Blank spaces
− Apostrophe (')
− Period (.), used for surnames with the prefix VDA.
(widow)
− Hyphen (-)
1.8. Name: <<company_name>>
Description: Name of a legal person.
Comment: − This column will have data if the column <<1.9. type_person>> indicates that it is a legal person. − The name must be written in uppercase. − The letter <<Ñ>> (alt 165) must not be replaced by another character. − There must be no spaces before and after the comma (,) that separates the company name from the initials <<S.A.>>. − There must be no spaces before and after the period (.) that separates the initials <<S.A.>> and <<R.L.>>. Example Incorrect form Correct form CORPECA, S.A. DEC. V. CORPECA,S.A. DE C.V. LA COOPERATIVA DE R. L. LA COOPERATIVA DE R.L. . Valid characters:
− Letters from A to Z, uppercase
− Vowels with diaeresis
− Numbers from 0 to 9
− Blank spaces
− Ampersand (&)
− Apostrophe (')

The column <<1.9. type_person>> indicates that it is a
legal person (<<2>>);
The column <<2.2. cod_portfolio>> corresponds to
own portfolio (<<01>>), own portfolio 292 or 263

1.28. Name: <<nationality>>

File 2. Risk Asset References (reference.xml) This file contains the details of the references for each type of risk asset. The columns that appear in this file are as follows:

2.1. Name: <<nit_deudor>>
Description: This field can have 3 possible values:

Tax Identification Number (NIT) in 14-digit format.
Unique Identification Number (NIU).
Tax Identification Number (NIT) in 9-digit format for persons whose NIT document number has been replaced by the DUI document number by the Ministry of Finance.
Comment: This column must match what is reported in the <<nit_persona>> column of the <<persona.xml>> file. Valid characters: See column 1.1 of the <<persona.xml>> file.

2.2. Name: <<cod_cartera>>
Description: Type of portfolio to which the debtor's references belong. Valid characters: See the valid characters in table 1 of Annex B.

2.3. Name: <<cod_activo>>
Description: Type of risk asset to which the debtor's references belong. Valid characters: See the valid characters in table 2 of Annex B.

1.31. Name: <<distrito_residencia>>
Description: Residence district of the person.
Valid characters: See the valid characters in table 14 of Annex B.

2.4. Name: <<num_referencia>>
Description: Number of the reference that the debtor holds for the acquired obligation. Comment: - The number must be left-justified. Valid characters:

Letters from A to Z, uppercase
Numbers from 0 to 9

2.5. Name: <<monto_referencia>>
Description: Amount originally granted.
Comment: - This column will have data if the <<2.3. cod_activo>> column is different from accounts receivable (<<CP>>), in which case it may or may not be filled.

If the <<2.36. tipo_prestamo>> column indicates that it is a credit card (<<TC>>), the granted limit will be placed in this column.
The valid format for this column is <<9999999999.99>>.
Valid characters:
Numbers from 0 to 9
Period (.)

2.6. Name: <<saldo_referencia>>
Description: Total balance of the reference.
Comment: - To complete this column, consider the following:
Risk Asset Type (2.3) Explanation
<<PD>> and <<SN>> For loans without delinquency or with delinquency of 1 to 90 days: Sum of current principal balance, principal delinquency balance, current interest balance, and interest delinquency balance (delinquency of 1 to 90 days), minus pending loan payments to be applied. For loans with delinquency greater than 90 days or that are in judicial process: Overdue principal balance minus pending loan payments to be applied. The principal delinquency balance field should not be added. <<CP>> Will be filled when there is a balance. <<CC>> and <<FA>> Current principal balance minus deposits in guarantee for letters of credit. . - The valid format for this column is <<9999999999.99>>. Valid characters:

Numbers from 0 to 9
Period (.)

2.7. Name: <<saldo_vigente_k>>
Description: It is the current principal balance of the reference. Comment: - To complete this column, consider the following:
Risk Asset Type (2.3) Explanation
<<PD>> This column may or may not be filled. It will be filled when it does not have delinquency greater than 90 days nor is it in a judicial process. It corresponds to the balance or portion of balance that is still not due for payment, and is the difference between the total balance of the reference minus the principal delinquency balance. <<CP>> Will be filled when there is a balance that is not accounted for as overdue. <<CC>> and <<FA>> This column may or may not be filled. For letters of credit, it is the utilized balance. <<SN>> This column will be empty, as it is considered that if the reference was settled, the credit was accounted for in the overdue portfolio.

The valid format for this column is <<9999999999.99>>.
Valid characters:
Numbers from 0 to 9
Period (.)

2.8. Name: <<saldo_vencido_k>>
Description: It is the overdue principal balance of the reference. Comment: - To complete this column, consider the following:
Risk Asset Type (2.3) Explanation
<<PD>> and <<SN>> This column may or may not be filled. It will be filled when there are balances with delinquency greater than 90 days or when the decision has been made to collect it through the judicial route. In any case, it must reflect the balance of the reference (<<2.6. saldo_referencia>>). The sum of this column for assets of type <<PD>> must reconcile with the corresponding accounting account for overdue loans. <<CP>> This column will be filled when there is a balance that is accounted for as overdue. <<CC>> and <<FA>> This column may or may not be filled. .

The valid format for this column is <<9999999999.99>>.
Valid characters:
Numbers from 0 to 9
Period (.)

2.9. Name: <<saldo_vigente_i>>
Description: It is the current interest balance of the reference. Comment: - To complete this column, consider the following:
Risk Asset Type (2.3) Explanation

<<PD>> and <<SN>> This column may or may not be filled. It will be filled when there are interest provisions that are not yet due for payment and it does not have delinquency greater than 90 days nor is it in a judicial process. It is the difference between the total interest balance minus the interest delinquency balance. <<CP>> This column may or may not be filled. <<CC>> and <<FA>> This column will always have a value of zero. .

The valid format for this column is <<9999999999.99>>.
Valid characters:
Numbers from 0 to 9
Period (.)

2.10. Name: <<saldo_vencido_i>>
Description: It is the overdue interest balance of the reference. Comment: - To complete this column, consider the following:
Risk Asset Type (2.3) Explanation
<<PD>> and <<SN>> This column may or may not be filled. It will be filled when there are interest delinquencies greater than 90 days. It will correspond to the interests accounted for in off-balance sheet accounts. <<CP>> This column may or may not be filled. <<CC>> and <<FA>> This column will always have a value of zero. .

The valid format for this column is <<9999999999.99>>.
Valid characters:
Numbers from 0 to 9
Period (.)

2.11. Name: <<abono_deposito>>
Description: It is the payment pending to be applied to a loan or the deposit for a letter of credit. Comment: - To complete this column, consider the following:
Risk Asset Type (2.3) Explanation
<<PD>> This column may or may not be filled. It will be filled when there are pending payments to be applied to loans registered in liabilities. <<CP>> This column may or may not be filled. <<CC>> This column will be filled if total or partial deposits have been made to the value of the letter of credit. <<FA>> This column will always have a value of zero. <<SN>> This column will be filled if there are pending payments to be applied. .

The valid format for this column is <<9999999999.99>>.
Valid characters:
Numbers from 0 to 9
Period (.)

2.12. Name: <<fecha_otorgamiento>>
Description: Date on which the credit was originally granted.
Comment: - The valid format for this column is <<aaaa-mm-dd>>.
Valid characters:

Numbers from 0 to 9
Hyphen (-)

2.13. Name: <<fecha_vencimiento>>
Description: Maturity date of the reference, according to the original document. Comment: - The valid format for this column is <<aaaa-mm-dd>>.

Valid characters:

Numbers from 0 to 9
Hyphen (-)

2.14. Name: <<fecha_castigo>>
Description: Date on which the credit was transferred to off-balance sheet accounts in accounting, when the decision is made to clean up a reference against reserves. Comment: - The valid format for this column is <<aaaa-mm-dd>>. Valid characters:

Numbers from 0 to 9
Hyphen (-)

2.15. Name: <<estado_credito>>
Description: Status of the credit as of the cutoff date.
Comment: - To complete this column, consider the following:
Status Explanation
Current Reference that is up to date or with delinquency less than 90 days. Overdue Reference with delinquency greater than 90 days. Cancelled Reference cancelled in the month. Cleaned Reference settled against cleaning reserves, whether by prescription, judicial sentence, by considering it unrecoverable or in compliance with issued standards. They are accounted for in off-balance sheet accounts. Judicial Route Reference for which the collection process has been initiated through the judicial route. Valid characters: See the valid characters in table 7 of Annex B.

2.16. Name: <<saldo_mora_k>>
Description: It is the principal delinquency balance of the reference. Comment: - To complete this column, consider the following:
Risk Asset Type (2.3) Explanation

<<PD>> and <<SN>> This column may or may not be filled. It will be filled when there are principal delinquency balances from one day onwards. If the delinquency is greater than 90 days, the accumulated balance of the delinquency must be maintained in this column. <<CP>> This column may or may not be filled. <<CC>> and <<FA>> This column will always have a value of zero. .

The valid format for this column is <<9999999999.99>>.
Valid characters:
Numbers from 0 to 9
Period (.)

2.17. Name: <<saldo_mora_i>>
Description: It is the interest delinquency balance of the reference. Comment: - To complete this column, consider the following:
Risk Asset Type (2.3) Explanation
<<PD>> and <<SN>> This column may or may not be filled. It will be filled when there are interests with delinquency from 1 to 90 days. Interests in delinquency are considered those that are due for payment. <<CP>> This column may or may not be filled. <<CC>> and <<FA>> This column will always have a value of zero. .

The valid format for this column is <<9999999999.99>>.
Valid characters:
Numbers from 0 to 9
Period (.)

2.18. Name: <<dias_mora_k>>
Description: Days in principal delinquency of the reference.
Comment: - This column may or may not be filled.
Valid characters:

Numbers from 0 to 9

2.19. Name: <<dias_mora_i>>
Description: Days in interest delinquency of the reference.
Comment: - This column may or may not be filled.
Valid characters:

Numbers from 0 to 9

2.20. Name: <<fecha_inicio_mora_k>>
Description: Start date of the principal delinquency balance.
Comment: - The valid format for this column is <<aaaa-mm-dd>>.
Valid characters:

Numbers from 0 to 9
Hyphen (-)

2.21. Name: <<fecha_inicio_mora_i>>
Description: Start date of the interest delinquency balance.
Comment: - The valid format for this column is <<aaaa-mm-dd>>.
Valid characters:

Numbers from 0 to 9
Hyphen (-)

2.22. Name: <<pago_capital >>
Description: Agreed method of principal amortization.
Comment: - This column must always be filled.

Valid characters: See the valid characters in table 8 of Annex B.

2.23. Name: <<pago_intereses>>
Description: Agreed method of interest amortization.
Comment: - This column must always be filled.
Valid characters: See the valid characters in table 8 of Annex B.

2.24. Name: <<periodo_gracia_k>>
Description: Grace period for principal payment.
Comment: - This column may or may not be filled.

It must be in days.
Valid characters:
Numbers from 0 to 9

2.25. Name: <<periodo_gracia_i>>
Description: Grace period for interest payment.
Comment: - This column may or may not be filled.

It must be in days.
Valid characters:
Numbers from 0 to 9

2.26. Name: <<garante>>
Description: Guarantors of the pledged portfolio are specified.
Comment: - This column may or may not be filled.

Applies to those cases where the entity sending the data to the Risk Central has given credit references in guarantee for:
Backing the issuances of investment certificates regulated by the Superintendency of the Financial System (Superintendency of Securities);
Backing credits obtained from the Central Reserve Bank of El Salvador, whose guarantee is credit references or rediscounted credits with resources from BANDESAL, FONAVIPO, etc.
Valid characters: See the valid characters in table 10 of Annex B.

2.27. Name: <<emision>>
Description: Name or denomination of the issuance assigned by the Stock Exchange. Comment: - This column may or may not be filled. It will be filled when the <<2.26. garante>> column has the code <<SV01>>, with which the references that are guaranteeing investment certificate issuances are identified.

The name must be left-justified.
Valid characters:
Letters from A to Z, uppercase
Numbers from 0 to 9

2.28. Name: <<pais_destino_credito>>
Description: Country where the credit will be used.
Valid characters:

See the valid characters in table 31 of Annex B.

2.29. Name: <<destino>>
Description: Identifies the destination of loans by economic sector. Comment: - The explanation of each of the codes is available in the "Manual of credit classification by economic destination" (Annex E).

The "Equivalence tables between destination codes of the manual issued in June 1995 with the codes in effect from January 2002" are available in Annex F.

To complete this column, consider the following:
Risk Asset Type (2.3) Explanation
<<CP>> Associate the column with the reference number of the loan <<PD>> that generated the account receivable <<CP>>. <<PD>>, <<CC>>, <<FA>> and <<PR>> This column will always be filled. .. Valid characters: See the valid characters in table 24 of Annex B.

2.30. Name: <<codigo_moneda>>
Description: Currency in which the granted amount of the credit is specified. Valid characters: See the valid characters in table 17 of Annex B.

2.31. Name: <<tasa_interes>>
Description: Current interest rate in the reported month.
Comment:

The valid format for this column is <<999.99>>, corresponding to a percentage.
This column must always be filled.
Valid characters:
Numbers from 0 to 9
Period (.)

2.32. Name: <<tasa_contractual>>
Description: Nominal interest rate agreed in the contract.
Comment:

It is calculated in relation to the reference rate.
The valid format for this column is <<999.99>>, corresponding to a percentage.
This column must always be filled.

Valid characters:

Numbers from 0 to 9
Period (.)

2.33. Name: <<tasa_referencia>>
Description: Reference rate published in the month the credit is contracted. Comment:

According to the Banking Law, each entity must establish and make public a single reference rate for its national currency loan operations and another for its foreign currency loan operations.
The valid format for this column is <<999.99>>, corresponding to a percentage.
This column must always be filled.
Valid characters:
Numbers from 0 to 9
Period (.)

2.34. Name: <<tasa_efectiva>>
Description: Specifies the effective rate charged to the client. Comment: - The effective rate charged monthly to the client must be calculated in accordance with articles 19 and 20 of the "Technical Standards for Transparency and Disclosure of Information on Banking Financial Services" (NCM - 02); and in the case of credit cards in accordance with the formula established in article 33 letter c) of the "Technical Standards for Transparency and Disclosure of Information in the Credit Card System" (NCM04).

The valid format for this column is <<999.99>>, corresponding to a percentage.
This column must always be filled.
Valid characters:
Numbers from 0 to 9
Period (.)

2.35. Name: <<tipo_tasa_interes>>
Description: Indicates whether the nominal interest rate is adjustable or fixed. Valid characters:

<> for adjustable interest rate
<<F>> for fixed interest rate

2.36. Name: <<tipo_prestamo>>
Description: Sub-classification of loans.
Comment: - See the explanation of item 1 of "Concepts used" (Annex H). (1) Valid characters:
See the valid characters in table 18 of Annex B.

2.37. Name: <<codigo_recurso>>
Description: Source of resources with which the entity is financing the credit. Comment: - See the explanation of item 9 of "Concepts used" (Annex H). (1) Valid characters: See the valid characters in table 21 of Annex B.

2.38. Name: <<ultima_fecha_venc>>
Description: Last maturity date of the reference, in case the entity has granted an extension either by installments or by term expiration. Comment: - See the explanation of item 13 of "Concepts used" (Annex H). (1)

The maturity date agreed in the contract must be maintained.
The valid format for this column is <<aaaa-mm-dd>>.
Valid characters: - Numbers from 0 to 9

Valid characters: - Hyphen (-)

2.39. Name: <<dias_prorroga>>
Description: Days of the last extension.
Comment: - This column must be filled if the <<2.38. ultima_fecha_venc>> column is filled. Valid characters:

Numbers from 0 to 9

2.40. Name: <<monto_desembolsado>>
Description: Amount disbursed in the month corresponding to the cutoff date. Comment: - See the explanation in item 22 of "Concepts used" (Annex H). (1)

If the <<2.36. tipo_prestamo>> column indicates that it is a credit card (<<TC>>), consumption charges must be included.
The valid format for this column is <<9999999999.99>>.
Valid characters:
Numbers from 0 to 9
Period (.)

2.41. Name: <<tipo_credito>>
Description: Identifies whether it is a refinancing, restructuring, or consolidation. Comment:
Valid characters:

The classification must be made in accordance with the "Standards for Classifying Credit Risk Assets and Establishing Cleaning Reserves" (NCB -022).
See the valid characters in table 30 of Annex B.

2.42. Name: <<fecha_ultimo_pago_k>>

Description: Date of the last covered principal payment made by the client. Comment: - The valid format for this column is <<aaaa-mm-dd>>. Valid characters:

Numbers from 0 to 9
Hyphen (-)

2.43. Name: <<fecha_ultimo_pago_i>>
Description: Date of the last covered interest payment made by the client. Comment: - The valid format for this column is <<aaaa-mm-dd>>. Valid characters:

Numbers from 0 to 9
Hyphen (-)

2.44. Name: <<dia_pago_k>>
Description: Day on which the client must make the principal payment. Valid characters:

Numbers from 0 to 9

2.45. Name: <<dia_pago_i>>
Description: Day on which the client must make the interest payment. Valid characters:

Numbers from 0 to 9

2.46. Name: <<cuota_mora_k>>
Description: Number of installments in principal delinquency.
Valid characters:

Numbers from 0 to 9

2.47. Name: <<cuota_mora_i>>
Description: Number of installments in interest delinquency.
Valid characters: - Numbers from 0 to 9

2.48. Name: <<monto_cuota>>
Description: Amount of the quota established for the credit, which includes only principal and interest. Comment: − If column <<2.36. tipo_prestamo>> indicates that it is a credit card (<<TC>>), it must contain the minimum payment if applicable. − The valid format for this column is <<9999999999.99>>. Valid characters:
− Numbers from 0 to 9
− Period (.)

2.49. Name: <<cuenta_contable_k>>
Description: Account associated with the accounting of the principal of the reference. Comment: − For Banks, Cooperative Banks and Savings and Credit Societies:
Risk asset type (2.3) Explanation
<<PD>> The accounting account must be equal to <<114>> <<FA>> The accounting account must be equal to <<4120>> <<CC>> The accounting account must be equal to <<4110>> <<CP>> The accounting account must be equal to <<1250>> − For insurance companies:
Risk asset type (2.3) Explanation
<<PD>> The accounting account must be equal to <<13>> <<FA>> The accounting account must be equal to <<61>> or <<62>> <<CP>> The accounting account must be equal to <<19>> or <<16>>

− The valid format for this column is
<<999999999999>>.
Valid characters:
− Numbers from 0 to 9

2.50. Name: <<cuenta_contable_i>>
Description: Account associated with the accounting of the interest of the reference. Comment: − For Banks, Cooperative Banks and Savings and Credit Societies:
Risk asset type (2.3)
Explanation
<<PD>>
The accounting account must be equal to <<114>>, <<2241040100>>, <<9150>> and <<1398>> − The valid format for this column is <<999999999999>>. Valid characters:
− Numbers from 0 to 9

2.51. Name: <<fecha_cancelacion>>
Description: Date of cancellation of the reference.
Comment: − It must be sent only in the month of cancellation of the reference. − Column <<2.6. saldo_referencia>> must come with a value of zero. − The valid format for this column is <<aaaa-mm-dd>>. Valid characters:
− Numbers from 0 to 9
− Hyphen (-)

2.52. Name: <<adelanto_capital>>
Description: Advance payment of principal made by the client.
Comment: − The valid format for this column is

<<9999999999.99>>.
Valid characters:
− Numbers from 0 to 9
− Period (.)

2.53. Name: <<riesgo_neto>>
Description: Corresponds to the balance of the reference (2.6. saldo_referencia) minus the proportional value of the guarantees that cover that reference (3.6. valor_garantia_proporcional). Comment: − It must meet the following conditions:

It must not be less than zero;
In cases where <<2.6. saldo_referencia>> is less than
<<3.6. valor_garantia_proporcional>>, the <<2.53 riesgo_neto>> must be equal to zero;
In case that <<3.6. valor_garantia_proporcional>> is
equal to zero, the <<2.53 riesgo_neto>> must be equal to <<2.6. saldo_referencia>>. − The valid format for this column is <<9999999999.99>>. Valid characters:
− Numbers from 0 to 9
− Period (.)

2.54. Name: <<saldo_seguro>>
Description: Value of the credit insurance.
Comment: − The valid format for this column is <<9999999999.99>>. Valid characters:
− Numbers from 0 to 9
− Period (.)

2.55. Name: <<saldo_costas_procesales>>
Description: Value of legal costs.
Comment: − The valid format for this column is <<9999999999.99>>.

Valid characters:
− Numbers from 0 to 9
− Period (.)

2.56. Name: <<tipo_tarjeta_credito>>
Description: Whether the credit card is local or international.
Comment: − A card will be considered local if it can only be used in the country and an international card if it can also be used abroad. Valid characters:
− <<1>> for local credit card
− <<2>> for international credit card

2.57. Name: <<clase_tarjeta_credito>>
Description: Whether the credit card is VISA, Master Card, American Express or other. Comment: − If column <<2.56. tipo_tarjeta_credito>> indicates that it is an international credit card (<<2>>). Valid characters:
See valid characters in Table 28 of Annex B.

2.58. Name: <<producto_tarjeta_credito>>
Description: Product of the credit card issued by the entity.
Comment: − Examples of products: Platinum, classic, etc.
Valid characters:
− Letters from A to Z.

2.59. Name: <<valor_garantia_cons>>
Description: Sum of the proportional values of each guarantee (3.6. valor_garantia_proporcional) that cover the reference. Comment: − This field will be used to establish the net risk (2.53. riesgo_neto). − The valid format for this column is <<9999999999.99>>.

Valid characters:
− Numbers from 0 to 9
− Period (.)

2.60. Name: <<Distrito _otorgamiento>>
Description: District in which the credit was granted.
Valid characters:
See valid characters in Table 14 of Annex B.

2.61. Name: <<reserva_referencia>>
Description: Value of the reserve per reference.
Comment: − It must be calculated in accordance with the "Standards for Classifying Credit Risk Assets and Establishing Sanitation Reserves" (NCB -022), the "Technical Standards for the Evaluation and Classification of Credits in the Agricultural Sector and Establishing Sanitation Reserves" (NRP-26) and the "Technical Standards for the Evaluation and Classification of Credits Granted by Development Banking" (NASF-09). − The valid format for this column is <<9999999999.99>>. Valid characters:
− Numbers from 0 to 9
− Period (.)

2.62. Name: <<etapa_judicial>>
Description: Stage in which the credit that is in judicial proceedings is located. Valid characters:
See valid characters in Table 29 of Annex B.

2.63. Name: <<fecha_demanda>>
Description: Date of filing of the lawsuit.
Comment: − The valid format for this column is <<aaaa-mm-dd>>.
Valid characters:
− Numbers from 0 to 9
− Hyphen (-)

2.64. Name: <<plazo_credito>>
Description: Term granted for the credit.
Comment: − Expressed in months.
Valid characters:
− Numbers from 0 to 9

2.65. Name: <<orden_descuento>>
Description: Indicates whether the loan has been granted with or without a discount order. Comment: Mandatory for loans destined for housing and consumption, with own portfolio and new dawn type. Valid characters:
− <<CO>> for loans granted with discount order − <<SO>> for loans granted without discount order

2.66. Name: <<categoria_riesgo_ref>>.
Description: Risk category assigned to the reference.
Comment: The classification must be carried out in accordance with the "Standards for Classifying Credit Risk Assets and Establishing Sanitation Reserves" (NCB -022), "Technical Standards for the Evaluation and Classification of Credits in the Agricultural Sector and Establishing Sanitation Reserves" (NRP -26) and the "Technical Standards for the Evaluation and Classification of Credits Granted by Development Banking" (NASF-09). Valid characters:
See valid characters in Table 3 of Annex B.

2.67. Name: <<reserva_constituir>>.
Description: Accumulated reserve to be established for COVID credits according to the assigned risk category, which has not been established due to the deferral. Comment: − It must be calculated as the total reserve of the deferred reference minus the monthly portion of the gradualness. In turn, this monthly portion is equal to the total deferred reserve divided by the gradualness term in number of months according to the destination of the credit. − Example: a reference has a total reserve brought to gradualness of US$200 and the gradualness term is 38 months, then in the third month of reporting, the reserva_constituir=200-(200/38)*3=184.21. The previous example in case the client has not canceled any quota in the previous two months, but has canceled quotas would be the existing balance of the credit at the date of establishment of the reserve. − The valid format for this column is <<9999999999.99>>. Valid characters:

− Numbers from 0 to 9
− Period (.)

2.68. Name: <<porcentaje_reserva>> .
Description: Percentage of the established reserve for COVID credits according to the gradualness term according to the destination of the credit. Comment: − It must be calculated as the number of months elapsed of the total term to establish the reserve divided by the gradualness term in number of months according to the destination of the credit. − Example: if a credit according to its destination has a gradualness of 51 months and it is reporting the second month of establishment of reserves, the percentage of reserve will be equal to 2/51 = 3.92%. − The valid format for this column is <<999.99>> Valid characters:
− Numbers from 0 to 9
− Period (.)

2.69. Name: <<pago_cuota>> .
Description: Quota amount of the reference paid by the client in the month. In case there is more than one payment in the reporting month, the sum of what was paid by the client in the reporting month must be placed. Comment: − The amount paid by the debtor, which can be the quota,

a partial payment or a payment greater than the quota amount.
− The valid format for this column is
<<9999999999.99>>
Valid characters:
− Numbers from 0 to 9
− Period (.)

2.70. Name: <<fecha_pago>>.
Description: Date on which the client paid the quota of the reference. The payment dates of the quotas must be from the reporting month. In case there is more than one payment in the month, the date of the last payment made by the client must be placed. Comment: The valid format for this column is <<aaaa-mm-dd>>. Valid characters:
− Numbers from 0 to 9
− Hyphen (-)

2.71. Name: <<porcenta_reserva_descon>>.
Description: Percentage of reserve to be deducted from agricultural credits referred to in the "Technical Standards for the Evaluation and Classification of Credits in the Agricultural Sector and Establishing Sanitation Reserves" (NRP-26). Comment: The valid format for this column is <<999.99>> Valid characters:
− Numbers from 0 to 9
− Period (.)

2.72. Name: <<porcenta_adiciona_descon>>.
Description: Percentage of additional reserve to be deducted from agricultural credits referred to in the "Technical Standards for the Evaluation and Classification of Credits in the Agricultural Sector and Establishing Sanitation Reserves" (NRP-26). Comment: The valid format for this column is <<999.99>> Valid characters:
− Numbers from 0 to 9
− Period (.)

2.73. Name: <<depto_destino_credito>>

Description: Department where the credit will be used.
Valid characters:
See valid characters in Table 11 of Annex B.

2.74. Name: <<porc_reserva_referencia>>
Description: Percentage applied for the calculation of the reserve per reference. Comment: − The percentage corresponding to each reference must be applied according to the "Standards for Classifying Credit Risk Assets and Establishing Sanitation Reserves" (NCB -022), the "Technical Standards for the Evaluation and Classification of Credits in the Agricultural Sector and Establishing Sanitation Reserves" (NRP-26) and the "Technical Standards for the Evaluation and Classification of Credits Granted by Development Banking" (NASF-09). − The valid format for this column is <<999.99>>. Valid characters:
− Numbers from 0 to 9
− Period (.)

2.75. Name: <<calculo_brecha>>
Description: Calculation of the sanitation reserve gap of the reference. Comment: − It must be calculated in accordance with the "Technical Standards for the Application of Gradualness in the Establishment of Sanitation Reserves for Credits Affected by COVID-19" (NRP -25) and the "Technical Standards for the Evaluation and Classification of Credits in the Agricultural Sector and Establishing Sanitation Reserves" (NRP-26). − The valid format for this column is <<9999999999.99>> Valid characters:

− Numbers from 0 to 9
− Period (.)

2.76. Name: <<ajuste_brecha>>
Description: Monthly calculation of the gap adjustment of the reserve of sanitation of the reference. Comment: − It must be calculated in accordance with the "Technical Standards for the Application of Gradualness in the Establishment of Sanitation Reserves for Credits affected by COVID-19" (NRP -25) and the "Technical Standards for the

Evaluation and Classification of Credits in the Agricultural Sector and Establishing Sanitation Reserves" (NRP-26). − The valid format for this column is <<9999999999.99>> Valid characters:

− Numbers from 0 to 9
− Period (.)

2.77. Name: <<programa_asist_cafe>>
Description: Technical assistance program destined for the Coffee sector to which the credit is subscribed. Valid characters:

See valid characters in Table 32 of Annex B.

2.78. Name: << fecha_cump_cafe>>
Description: Date of the last signed compliance letter of the commitments of the technical assistance program destined for the Coffee sector to which the credit is subscribed. Comment:

The valid format for this column is <<aaaa-mm-dd>>.
Valid characters:
− Numbers from 0 to 9
− Hyphen (-)

2.79. (1) Name: (1) <<distri_destino_credito>> (1)
Description: (1) District code where the credit will be used. In case it is not unique, indicate where the largest proportion of the credit is destined. (1) Valid characters: (1) See valid characters in Table 14 of Annex B. (1)

2.80. (1) Name: (1) <<prestamo_tematico>> (1)
Description: (1) Code of thematic loan type (1) Valid characters: (1) See valid characters in Table 34 of Annex B. (1)

File 3. Association references and guarantees (referencia_garantia.xml) This file stores the associativity between references and guarantees, since a

reference can have several guarantees and a guarantee can back several references. File 3 <<referencia_garantia.xml>> is related to file 2 <<referencia.xml>>, through columns <<3.1. num_referencia>>, <<3.2. cod_cartera>> and <<3.3. cod_activo>>; and it is related to the other guarantee files through column <<3.4. identificacion_garantia>>, except in file <<garantia_fiduciaria.xml>> where the relationship is established through column <<5.4. nit_fiador_codeudor>>. The columns that appear in this file are the following:
3.1. Name: <<num_referencia>>
Description: Number of the reference that the debtor has for the obligation acquired. Valid characters:
See column 2.4 of file <<referencia.xml>>
3.2. Name: <<cod_cartera>>
Description: Type of portfolio to which the debtor's references belong. Valid characters:
See column 2.2 of file <<referencia.xml>>
3.3. Name: <<cod_activo>>
Description: Type of risk asset to which the debtor's references belong. Valid characters:
See column 2.3 of file <<referencia.xml>>
3.4. Name: <<identificacion_garantia>>
Description: Unique identification for each type of guarantee.
Comment: − In the case of fiduciary guarantees, the identification is carried out through <<5.4. nit_fiador_codeudor>>. − The number must be left-justified. Valid characters − Letters from A to Z, uppercase

Valid characters: − Numbers from 0 to 9
3.5. Name: <<tipo_garantia>>
Description: Type of guarantee being reported.
Valid characters:
See valid characters in Table 9 of Annex B.
3.6. Name: <<valor_garantia_proporcional>>
Description: Proportional value according to the type of guarantee that covers that reference. Comment: − The classification must be carried out in accordance with the "Standards for Classifying Credit Risk Assets and Establishing Sanitation Reserves" (NCB -022). − The valid format for this column is <<9999999999.99>>. Valid characters:
− Numbers from 0 to 9
− Period (.)

File 4. Mortgage guarantees (garantia_hipotecaria.xml) This file stores the general information of mortgage guarantees, which back one or more credit references. File 4 <<garantia_hipotecaria.xml>> is related to file 2 <<referencia.xml>> through an associative file 3 <<referencia_garantia.xml>>, through column <<4.1. identificacion_garantia>>. The columns that appear in this file are the following:
4.1. Name: <<identificacion_garantia>>
Description: Unique identification of the mortgage guarantee used by each entity in its guarantee systems. Comment: − The number must be left-justified. Valid characters − Letters from A to Z, uppercase

Valid characters: − Numbers from 0 to 9
4.2 Name: <<numero_registro>>
Description: Presentation or registration number assigned to a property by the National Registry Center (CNR). Comment: − The number must be left-justified. Valid characters:
− Letters from A to Z, uppercase
− Numbers from 0 to 9
4.3 Name: <<nit_propietario>>
Description:

This field can have 3 possible values:

Tax Identification Number (NIT) in 14-digit format.
Unique Identification Number (NIU).
Tax Identification Number (NIT) in 9-digit format for persons whose NIT document number has been replaced by the DUI document number by the Ministry of Finance.
Comment: This column must match what is reported in column <<nit_persona>> of file <<persona.xml>>
4.4 Name: <<fecha_registro>>
Description: Date of presentation or registration of the mortgage in the CNR. Comment: − The valid format for this column is <<aaaa-mm-dd>>. Valid characters:
− Numbers from 0 to 9
− Hyphen (-)
4.5 Name: <<estado>>
Description: Identifies the status of the guarantee.
Valid characters:
− <> for presented guarantee
− <> for registered guarantee
− <<E>> for guarantee waiting to be presented

4.6 Name: <<cod_ubicacion>>
Description: District where the guarantee is located.
Valid characters:
See valid characters in Table 14 of Annex B.
4.7 Name: <<descripción>>
Description: Description of the property given as collateral.
Comment: − The information must be left-justified.
Examples:
<<Urban land, land area, construction area, etc.>> <<Urban land, land area, construction area, etc.>> <<Housing, land area, construction area, etc.>> <<Building, land area, construction area, etc.>> Valid characters:
− Letters from A to Z, uppercase or lowercase − Vowels with diaeresis − Numbers from 0 to 9 − Slash (/) − Ampersand (&) − Percent (%) − Hash (#) − Comma (,) − Period (.) − Hyphen (-)
4.8 Name: <<fecha_valuo>>
Description: Date on which the property appraisal was performed. Comment: − The valid format for this column is <<aaaa-mm-dd>>. Valid characters:
− Numbers from 0 to 9
− Hyphen (-)
4.9 Name: <<valor_pericial>>

Description: Property value assigned by an appraiser.
Comment: - The valid format for this column is <<9999999999.99>>. Valid characters:

Numbers 0 to 9
Period (.)
4.10 Name: <<valor_contractual>>
Description: Property value specified in the mortgage loan.
Comment: - The valid format for this column is <<9999999999.99>>. Valid characters:
Numbers 0 to 9
Period (.)
4.11 Name: <<valor_mercado>>
Description: Value recorded in the appraiser's report, where it determines the price at which the property can be sold on a specific date. Comment: - The valid format for this column is <<9999999999.99>>. Valid characters:
Numbers 0 to 9
Period (.)
4.12 Name: <<grado_hipoteca>>
Description: Mortgage grade of the collateral.
Comment: - For first mortgage, place <<1>>, for second mortgage place <<2>> and so on. Valid characters:
Numbers 0 to 9
4.13 Name: <<direccion_gtia>>

Description: Address of the collateral.
Comment: - The information must be left-aligned.
Example:
<<4th West Street #2223, Flor Blanca Neighborhood, San Salvador>> Valid characters:

Letters A to Z, uppercase or lowercase
Vowels with diaeresis
Numbers 0 to 9
Slash (/)
Ampersand (&)
Percent (%)
Hash (#)
Comma (,)
Period (.)
Hyphen (-)
4.14 Name: <<cod_perito>>
Description: Appraiser code.
Comment: - Information regarding the registry of appraisers is published on the website of the Superintendence of the Financial System.
The valid format for this column is <<PV>>
<<Four-digit sequential number>> <<Year>>.
Example:
Appraiser with code PV-0001/96: <<PV00011996>> Valid characters:
Letters A to Z, uppercase
Numbers 0 to 9
4.15 Name: <<nombre_perito>>
Description: Name of the appraiser.
Valid characters:
Letters A to Z, uppercase
Numbers 0 to 9
4.16 Name: <<tipo_perito>>

Description: Type of appraiser.
Valid characters:

<> for independent appraiser, authorized by the
Superintendence of the Financial System.
<<E>> for appraiser employed by the entity, not
authorized by the Superintendence of the Financial System.
<> for appraiser who meets both criteria,
employed by the entity and authorized by the Superintendence of the Financial System. File 5. Fiduciary guarantees (garantia_fiduciaria.xml) This file stores information on fiduciary guarantees and co-obligors, which collateralize one or more credit references. File 5 <<garantia_fiduciaria.xml>> is related to file 2 <<referencia.xml>> through associative file 3 <<referencia_garantia.xml>>, via the columns <<5.1. num_referencia>>, <<5.2. cod_cartera>>, <<5.3. cod_activo>> and <<4.1. identificacion_garantia>>. The columns appearing in this file are as follows:
5.1. Name: <<num_referencia>>
Description: Reference number held by the debtor for the obligation acquired. Valid characters:
See column 2.4. of file <<referencia.xml>>
5.2. Name: <<cod_cartera>>
Description: Portfolio type to which the debtor's references belong. Valid characters:
See column 2.2. of file <<referencia.xml>>
5.3. Name: <<cod_activo>>
Description: Risk asset type to which the debtor's references belong. Valid characters:
See column 2.3. of file <<referencia.xml>>

Tax Identification Number (TIN) in 14-digit format.
Unique Identification Number (NIU).
Tax Identification Number (TIN) in 9-digit format for
persons whose TIN document number has been replaced by the DUI document number by the Ministry of Finance. Comment: - This column must match what is reported in the column <<nit_persona>> of file <<persona.xml>>. Valid characters:
See column 1.1. of file <<persona.xml>>
5.5 Name: <<fiador_codeudor>>
Description: If the person is a guarantor or co-obligor of a reference. Valid characters:

<<F>> for guarantor.
<<C>> for co-obligor.
File 6. Surety, bond, and stand-by letter guarantees (garantia_aval.xml) This file stores general information on surety, bond, and stand-by letter guarantees, which collateralize one or more credit references. File 6 <<garantia_aval.xml>> is related to file 2 <<referencia.xml>> by means of associative file 3 <<referencia_garantia.xml>>, via the columns <<6.1. num_referencia>>, <<6.2. cod_cartera>>, <<6.3. cod_activo>> and <<4.1. identificacion_garantia>> The columns appearing in this file are as follows:
6.1. Name: <<num_referencia>>
Description: Reference number held by the debtor for the obligation acquired. Valid characters: See column 2.4. of file <<referencia.xml>>

6.2. Name: <<cod_cartera>>
Description: Portfolio type to which the debtor's references belong. Valid characters:
See column 2.2. of file <<referencia.xml>>
6.3. Name: <<cod_activo>>
Description: Risk asset type to which the debtor's references belong. Valid characters:
See column 2.3. of file <<referencia.xml>>
6.4. Name: <<identificacion_garantia>>
Description: Unique identification for each type of guarantee.
Valid characters:
See column 3.4. of file <<referencia_garantia.xml>>.
6.5 Name: <<cod_banco>>
Description: Code of the bank issuing the guarantee.
Comment: - These entities can be local or first-tier foreign.
Comment: See valid characters in Table 15 of Annex B.
6.6 Name: <<monto_aval>>
Description: Amount of the surety, bond, or stand-by letter covering the reference. Comment: - The valid format for this column is <<9999999999.99>>. Valid characters:

Numbers 0 to 9
Period (.)
6.7 Name: <<fecha_otorgamiento>>

Description: Date of granting the guarantee.
Comment: - The valid format for this column is <<aaaa-mm-dd>>.
Valid characters:

Numbers 0 to 9
Hyphen (-)
6.8 Name: <<fecha_vencimiento>>
Description: Expiration date of the guarantee.
Comment: - The valid format for this column is <<aaaa-mm-dd>>.
Valid characters:
Numbers 0 to 9
Hyphen (-)

File 7. Pledged deposit guarantees (garantia_pignorada.xml) This file stores general information on pledged deposit guarantees, which collateralize one or more credit references. File 7 <<garantia_pignorada.xml>> is related to file 2 <<referencia.xml>> through associative file 3 <<referencia_garantia.xml>>, via the column <<4.1. identificacion_garantia>>. The columns appearing in this file are as follows:
7.1 Name: <<identificacion_garantia>>
Description: Deposit certificate number identifying the guarantee. Comment: - The number must be left-aligned. Valid characters:

Letters A to Z, uppercase
Numbers 0 to 9
7.2 Name: <<nit_depositante>>
Description: This field can have 3 possible values to identify the person who is the owner of the deposit:

Tax Identification Number (TIN) in 14-digit format.
Unique Identification Number (NIU).

Tax Identification Number (TIN) in 9-digit format for
persons whose TIN document number has been replaced by the DUI document number by the Ministry of Finance. Comment: - This column must match what is reported in the column <<nit_persona>> of file <<persona.xml>>. Valid characters:
See column 1.1. of file <<persona.xml>>
7.3 Name: <<fecha_deposito>>
Description: Date of the deposit.
Comment: - The valid format for this column is <<aaaa-mm-dd>>.
Valid characters:

Numbers 0 to 9
Hyphen (-)
7.4 Name: <<fecha_vencimiento>>
Description: Expiration date of the deposit.
Comment: - The valid format for this column is <<aaaa-mm-dd>>.
Valid characters:
Numbers 0 to 9
Hyphen (-)
7.5 Name: <<valor_deposito>>
Description: Value of the deposit.
Comment: - The valid format for this column is <<9999999999.99>>. Valid characters:
Numbers 0 to 9
Period (.)
7.6 Name: <<tipo_deposito>>
Description: Type of deposit guaranteeing the credit.

Comment: - It can be a fixed-term bank deposit certificate or a cash deposit, understood as any cash guaranteeing an operation other than a deposit certificate. Valid characters:

<<CD>> for deposit certificate.
<<DE>> for cash deposits.
7.7 Name: <<cod_banco>>
Description: Code of the bank issuing the guarantee.
Comment: - These entities can be local or first-tier foreign.
Valid characters:
See valid characters in Table 15 of Annex B.

File 8. Pledges of fixed-income securities (garantia_prenda.xml) This file stores general information on pledges of fixed-income securities, issued in the country or abroad. File 8 <<garantia_prenda.xml>> is related to file 2 <<referencia.xml>> through associative file 3 <<referencia_garantia.xml>>, via the column <<4.1. identificacion_garantia>>. The columns appearing in this file are as follows:
8.1 Name: <<identificacion_garantia>>
Description: Title number guaranteeing the credit.
Comment: - The number must be left-aligned.
Valid characters:

Letters A to Z, uppercase
Numbers 0 to 9
8.2 Name: <<denominacion_titulo>>
Description:
Title denomination.
Comment: - The denomination must be left-aligned.

Example:
<<Treasury bills>>
Valid characters:

Letters A to Z, uppercase
Numbers 0 to 9
8.3 Name: <<local_extranjera>>
Description: Indicates whether the title was issued in the country or abroad. Valid characters:
<<L>> for local.
<<E>> for foreign.
8.4 Name: <<monto_inversion>>
Description: Face value of the title guaranteeing the credit.
Comment: - The valid format for this column is <<9999999999.99>>. Valid characters:
Numbers 0 to 9
Period (.)
8.5 Name: <<fecha_vencimiento>>
Description: Expiration date of the title guaranteeing the credit. Comment: - The valid format for this column is <<aaaa-mm-dd>>. Valid characters:
Numbers 0 to 9
Hyphen (-)
8.6 Name: <<clasificación>>
Description: Risk rating assigned by risk rating agencies to the issuance of the titles. Valid characters:
Numbers 0 to 9
Hyphen (-)
8.7 Name: <<nombre_clasificadora>>
Description: Name of the risk rating agency that assigned the rating.

Comment: - The name must be left-aligned.
Valid characters:

Letters A to Z, uppercase
Numbers 0 to 9

File 9. Pledge bonds (garantia_bono.xml)
This file stores general information on pledge bonds that collateralize one or more credit references. File 9 <<garantia_bono.xml>> is related to file 2 <<referencia.xml>> by means of associative file 3 <<referencia_garantia.xml>>, via the column <<4.1. identificacion_garantia>>. The columns appearing in this file are as follows:
9.1 Name: << identificacion_garantia>>
Description: Pledge bond number.
Comment: - The number must be left-aligned.
Valid characters:

Letters A to Z, uppercase
Numbers 0 to 9
9.2 Name: <<tipo_prenda>>
Description: Specifies whether the pledge is perishable and/or subject to obsolescence. Valid characters:
See valid characters in Table 15 of Annex B.
9.3 Name: <<descripción>>
Description: Description of the pledged collateral backing the bond. Comment: - The information must be left-aligned. Example:
<<Machinery and equipment, etc.>>
<<500 quintals of gold grape coffee>>
Valid characters: - Letters A to Z, uppercase or lowercase

Valid characters: - Vowels with diaeresis

Numbers 0 to 9
Slash (/)
Ampersand (&)
Percent (%)
Hash (#)
Comma (,)
Period (.)
Hyphen (-)
9.4 Name: <<fecha_certificado>>
Description: Date of the certificate.
Comment: - The valid format for this column is <<aaaa-mm-dd>>.
Valid characters:
Numbers 0 to 9
Hyphen (-)
9.5 Name: <<valor_prenda>>
Description: Value of the pledge bond.
Comment: - The valid format for this column is <<9999999999.99>>. Valid characters:
Numbers 0 to 9
Period (.)
9.6 Name: <<saldo_prenda>>
Description: Balance of the pledge bond value.
Comment: - The valid format for this column is <<9999999999.99>>. Valid characters:
Numbers 0 to 9
Period (.)
9.7 Name: <<cod_almacenadora>>
Description: Code of the warehouse authorized by the Superintendence of the Financial System.

Comment: See valid characters in Table 26 of Annex B.

File 10. Policy guarantees (garantia_poliza.xml) This file stores general information on policy guarantees granted by entities regulated by the Insurance Companies Law. File 10 <<garantia_poliza.xml>> is related to file 2 <<referencia.xml>> through associative file 3 <<referencia_garantia.xml>>, via the column <<4.1. identificacion_garantia>>. The columns appearing in this file are as follows:
10.1 Name: <<identificacion_garantia>>
Description: Policy number assigned by the Insurance Company.
Comment: - The number must be left-aligned.
Valid characters:

Letters A to Z, uppercase
Numbers 0 to 9
10.2 Name: <<monto_poliza>>
Description: Amount of the policy guaranteeing the credit.
Comment: - The valid format for this column is <<9999999999.99>>. Valid characters:
Numbers 0 to 9
Period (.)
10.3 Name: <<fecha_inicial>>
Description: Start date of the policy validity.
Comment: - The valid format for this column is <<aaaa-mm-dd>>.
Valid characters:
Numbers 0 to 9
Hyphen (-)
10.4 Name: <<fecha_final>>

Description: End date of the policy validity.
Comment: - The valid format for this column is <<aaaa-mm-dd>>.
Valid characters:

Numbers 0 to 9
Hyphen (-)
10.5 Name: <<nombre_asegurado>>
Description: Name of the insured as reflected in the policy.
Comment: - The name must be left-aligned.
Valid characters:
Letters A to Z, uppercase
10.6 Name: <<monto_reserva>>
Description: Amount of the mathematical reserve calculated by the policy guaranteeing the credit. Comment: - The valid format for this column is <<9999999999.99>>. Valid characters:
Numbers 0 to 9
Period (.)
10.7 Name: <<valor_garantia>>
Description: Amount of guaranteed values, calculated by the policy guaranteeing the credit. Comment: - The valid format for this column is <<9999999999.99>>. Valid characters:
Numbers 0 to 9
Period (.)
10.8 (1) Name: (1) <<nit_sociedad_seguro>> (1)
Description:
(1)
TIN Number of the Insurance Company (1)

Comment:
(1)
The valid format for the TIN is <<99999999999999>>, without hyphens. Leading zeros must not be replaced by blank spaces. (1)
10.9 (1) Name: (1) <<tipo_seguro>> (1)
Description:
(1)
Type of insurance contracted (1)
Valid characters: (1)
See valid characters in Table 33 of Annex B (1) 10.10 (1) Name: (1) <<valor_prima>> (1) Description:
(1)
Value of the annualized premium (1)
Valid characters: (1)

Numbers 0 to 9 (1)

File 11. Guarantee funds (garantia_fondo.xml) This file stores general information on guarantee funds, which collateralize one or more credit references. File 11 <<garantia_fondo.xml>> is related to file 2 <<referencia.xml>> through associative file 3 <<referencia_garantia.xml>>, via the column <<4.1. identificacion_garantia>>. The columns appearing in this file are as follows:
11.1 Name: <<identificacion_garantia>>
Description: Number of the surety granted by the guarantee fund. Comment: - The number must be left-aligned. Valid characters:

Letters A to Z, uppercase
Numbers 0 to 9
11.2 Name: <<valor_garantia>>

Description: Value of the guarantee fund surety.
Comment: - The valid format for this column is <<9999999999.99>>. Valid characters:

Numbers 0 to 9
Period (.)
11.3 Name: <<valor_porcentual>>
Description: Value of the percentage covered or guaranteed by the guarantee fund for the reference. Comment: - The valid format for this column is <<999.99>>. Valid characters:
Numbers 0 to 9
Period (.)
11.4 Name: <<tipo_fondo>>
Description: Type of guarantee fund that granted the surety.
Valid characters:
See valid characters in Table 16 of Annex B.
11.5 Name: <<estado>>
Valid characters:
<<H>> when the surety has been honored by the
guarantee fund.
<<N>> when the surety has not yet been honored by the
guarantee fund.

File 12. Expense types by reference (referencia_gasto.xml) This file stores information on the use of funds of a reference. The sum of the values for these concepts must match the granted amount. File 12 <<referencia_gasto.xml>> is related to file 2 <<referencia.xml>> through the columns <<12.1. cod_cartera>>, <<12.2. cod_activo>> and <<12.3. num_referencia>>. The columns appearing in this file are as follows:

12.1 Name: <<cod_cartera>>
Description: Portfolio type to which the debtor's references belong. Valid characters:
See column 2.2. of file <<referencia.xml>>
12.2. Name: <<cod_activo>>
Description: Risk asset type to which the debtor's references belong. Valid characters:
See column 2.3. of file <<referencia.xml>>
12.3. Name: <<num_referencia>>
Description: Reference number held by the debtor for the obligation acquired. Valid characters:
See column 2.4. of file <<referencia.xml>>
12.4 Name: <<codigo_gasto>>
Description: Specifies the type of fund utilization.
Comment: See valid characters in Table 22 of Annex B.
12.5 Name: <<tipo_gasto>>
Description: Specifies the type of expense being reported.
Valid characters:

<<C>> for current expense.
<<F>> for capital formation.
12.6 Name: <<monto_gasto>>
Description: Amount of the expense.
Comment: - The valid format for this column is <<9999999999.99>>.
The sum of expenses corresponding to the reference

must match the amount granted for the same.
Valid characters:
− Numbers from 0 to 9
− Period (.)

File 13. Measurement units financed by reference (referencia_unidad.xml) This file stores information on the measurement units to be financed, initially only required for the agricultural and construction sectors. File 13 <<referencia_unidad.xml>> is related to File 2 <<referencia.xml>> through the columns <<13.1. cod_cartera>>, <<13.2. cod_activo>> and <<13.3. num_referencia>>. The columns that appear in this file are the following:
13.1 Name: <<cod_cartera>>
Description: Type of portfolio to which the debtor's references belong. Valid characters:
See column 2.2. of file <<referencia.xml>>
13.2. Name: <<cod_activo>>
Description: Type of risk asset to which the debtor's references belong. Valid characters:
See column 2.3. of file <<referencia.xml>>
13.3. Name: <<num_referencia>>
Description: Number of the reference that the debtor holds for the acquired obligation. Valid characters:
See column 2.4. of file <<referencia.xml>>
13.4 Name: <<codigo_unidad>>
Description: Measurement unit to be financed.

File 14. References cancelled by refinancing (referencia_cancelada.xml) This file stores information on references that have been cancelled, through refinancing or new credits granted by the same entity. Cancelled references must be reported only once, in the month of cancellation in which the new reference for refinancing originated. File 14 <<referencia_cancelada.xml>> is related to File 2 <<referencia.xml>> through the columns <<14.1. cod_cartera>>, <<14.2. cod_activo>> and <<14.3. num_referencia>> relative to the new reference and the columns <<14.4. cod_cartera_canc>>, <<14.2. cod_activo_canc >> and <<14.3. num_referencia_canc >> relative to the cancelled reference. The columns that appear in this file are the following:
14.1 Name: <<cod_cartera>>
Description: Type of portfolio to which the debtor's references belong. Valid characters:
See column 2.2. of file <<referencia.xml>>
14.2. Name: <<cod_activo>>
Description: Type of risk asset to which the debtor's references belong.

14.10. Name: <<fecha_cancelacion>>
Description: Date of cancellation of the original credit or other refinancings. Comment: − The valid format for this column is <<aaaa-mm-dd>>. Valid characters:
− Numbers from 0 to 9
− Hyphen (-)

File 15. Partners of debtor societies (socios_sociedades.xml) This file stores information on the relevant partners of debtor societies, whose consolidated debt in the entity exceeds the limit set by the Financial System Superintendence. A relevant partner of a joint-stock or collective society shall be understood as any person who has 10% or more of shareholding or contributions in the social capital of the society.

Tax Identification Number (NIT) in 14-digit format.
Unique Identification Number (NIU).
Tax Identification Number (NIT) in 9-digit format for persons whose NIT document number has been replaced by the DUI document number by the Ministry of Finance.
Comment: − This column must match what is reported in the <<nit_persona>> column of file <<persona.xml>>. − This column is mandatory for relevant shareholders of the society. Valid characters:
See column 1.1. of file <<persona.xml>>
15.3 Name: <<porcentaje_participacion>>
Description: Percentage of the partner's participation in the debtor society. Comment:

File 16. Members of the board of directors of debtor societies (junta_directiva.xml) This file stores information on the members of the board of directors of debtor societies, whose consolidated debt in the entity exceeds the limit set by the Financial System Superintendence. Members must be natural persons. File 16 <<junta_directiva.xml>> is related to File 1 <<persona.xml>> and File 2 <<referencia.xml>> through the columns <<16.1. nit_deudor>> and <<16.2. nit_miembro>>. The columns that appear in this file are the following:
16.1 Name: <<nit_deudor>>
Description: Tax Identification Number (NIT) of the debtor society. Valid characters:
See column 1.1. of file <<persona.xml>>
16.2 Name: <<nit_miembro>>
Description: Tax Identification Number (NIT) of the person who is a member of the board of directors of the debtor society. This field can have 3 possible values to identify the person who is a member of the board of directors of the debtor society:

Tax Identification Number (NIT) in 14-digit format.
Unique Identification Number (NIU).
Tax Identification Number (NIT) in 9-digit format for persons whose NIT document number has been replaced by the DUI document number by the Ministry of Finance.
Comment: − This column must match what is reported in the <<nit_persona>> column of file <<persona.xml>>. Valid characters See column 1.1. of file <<persona.xml>>

This field can have 3 possible values:

Tax Identification Number (NIT) in 14-digit format.
Unique Identification Number (NIU).
Tax Identification Number (NIT) in 9-digit format for persons whose NIT document number has been replaced by the DUI document number by the Ministry of Finance.
Comment: This column must match what is reported in the column <<nit_persona>> of file <<persona.xml>>
17.4 Name: <<fecha_registro>>
Description: Date of presentation or registration of the pledge guarantee at the CNR. Comment: − The valid format for this column is <<aaaa-mm-dd>>. Valid characters:
− Numbers from 0 to 9
− Hyphen (-)
17.5 Name: <<estado>>
Description: Identifies the status of the guarantee.
Valid characters:
− <> for presented guarantee
− <> for registered guarantee
− <<E>> for guarantee awaiting presentation
17.6 Name: <<cod_ubicacion>>
Description: District where the guarantee is located.
Valid characters:
See valid characters in table 14 of Annex B.
17.7 Name: <<descripción>>
Description: Description of the pledge guarantee given as collateral. Comment: − The information must be left-justified.

Numbers from 0 to 9 (1)
Period (.)(1)
18.7. (1) Name: (1) <<saldo_extrafinan>> (1)
Description: (1) Outstanding balance of the extra-financing. (1) Comment: (1) - The valid format for this column is <<9999999999.99>>. (1) Valid characters: (1)
Numbers from 0 to 9 (1)
Period (.) (1)

ERRORS IN THE VALIDATION MODULE OF THE CENTRAL RISK SYSTEM Below is a list of errors that may occur in the validation process of the Central Risk System and their possible causes. If there are critical inconsistencies (C), the submission will not be generated; if there are surmountable inconsistencies (S), the generation of the submission will be allowed. When there are technical validation errors due to factors that cannot be controlled by the entities or the Superintendence, the latter will communicate, through the means it deems appropriate, the procedure to overcome critical errors and carry out the corresponding submission. File 1. Persons (persona.xml) Error code Description Type Explanation Implementation Conditions 001 Missing Person NIT. C The NIT in the person file is null or comes without data. For all existing records in the file. 002 Invalid NIT length in the person file C The NIT length in the person file is incorrect. The length must be 9 positions for persons subject to replacement of DUI-NIT number by the Ministry of Finance:
tipo_persona=1, tipo_identificador=”D”, nacionalidad=” 9300”, residente =”R” and adults. The length must be 14 positions for the rest of persons with tipo_identificador=”N”. For all records where tipo identifier is equal to "N" or “D”. 003 Missing first surname. C In the person file, if the type of person is “1”, this must be filled in and must contain For all records of natural persons existing in the file.

Error Code | Description | Type | Explanation | Implementation Conditions --- | --- | --- | --- | ---
| | | | As minimum 2 characters where the first character must be a letter.
004 | Missing first name. | C | In the person file, if the person type is “1”, this must be filled and must contain as minimum 2 characters where the first character must be a letter. | For all existing records of natural persons in the file. 005 | Missing company name. | C | In the person file, if the person type is “2”, this must be filled and must contain as minimum 5 characters. | For all existing records of legal persons in the file. 006 | Missing person type code. | C | The person type code in the person file is blank. | For all existing records in the file. 007 | Invalid person type code. | C | The person type code in the person file is different from 1 or 2. | For all existing records in the file. 008 | Invalid NIT, NIU or DUI identifier. | C | The identifier type in the person file is different from “N”, “U” or “D”. | For all existing records in the file. 009 | Both natural and legal person names are filled. | C | Both natural and legal person names are filled in the same record. | For all existing records in the file. 010 | Duplicate record in person file. | C | The person appears more than once in the file or is being combined with a new NIT, NIU or DUI that already exists; it must be corrected. | For all existing records in the file.

Error Code | Description | Type | Explanation | Implementation Conditions --- | --- | --- | --- | --- 011 | Invalid or repeated NIT. (1) | C | Invalid characters within the debtor code. | There must be no duplicate NITs for the same portfolio, asset and reference. (1) For all existing records. (1) 012 | Invalid name. | S | Invalid characters within the legal person name. | For all existing records of legal persons in the file. 013 | Invalid or repeated NIU. | C | Invalid characters within the NIU. | There must be no duplicate NIUs. For all existing records in the file. 014 | Invalid outdated NIT length. | C | The length must be 9 positions when outdated identifier type = “D” or 14 positions when outdated identifier type = “N”. | The outdated NIT and the new NIT must be sent in the same record in the month of the change. For all records where outdated NIT is filled. 015 | Invalid company size. | C | The company size must belong to the permitted values. | For legal persons that are debtors and in the reference file where asset code = “PD” and portfolio code = “01”, “02”, “17” or “33”. 016 | Invalid company type. | C | The company type must be: “N” or “E”. | For legal persons that are debtors and in the reference file where asset code = “PD” and portfolio code = “01”, “02”, “17” or “33”. 017 | Invalid business or economic activity. | C | The activity or business must belong to the list of permitted values. | For all records of natural and legal persons, with asset code =“PD” and portfolio code = “01”, “02”, “17” or “33”, that are debtors.

Error Code | Description | Type | Explanation | Implementation Conditions --- | --- | --- | --- | --- 018 | Invalid resident flag. | C | The flag must have values: “N” or “R”. | For all existing records in the file. 019 | Invalid non-resident person identification code. | C | The non-resident person identification does not correspond to that assigned by the SSF or the NIT generated by the Ministry of Finance. | For all debtors where the identification type is equal to “N” and the resident column is equal to “N”. 020 | Reserve cannot be negative. | C | The reserve must be greater than or equal to zero. | For all records of persons who are debtors. 021 | Invalid risk category. | C | The category must contain permitted values according to Annex B, table 3. | Risk categories E1, E2 and E3 are for exclusive use of Development Banking. Must be filled when the debtor has at least one reference with type_credit that does not belong to COVID (‘CF’,’CR’,’CE’,’CC’,’CT’,’CP’,’CG’,’CV’). Must be empty when the debtor has only COVID references (‘CF’,’CR’,’CE’,’CC’,’CT’,’CP’,’CG’,’CV’). 022 | Alternate document is empty. | C | If you have declared the document type, you must send the alternate document number. | For all records where alternate identification type is filled. 023 | Invalid alternate document type for the person. | C | The alternate identification document type must contain valid values: “PS”, “SS”, “CI”, “CR”, “LI”. | For all records where alternate identification type is filled. 024 | Unique customer number is empty. | C | The unique customer number in the institution must be sent filled. | For all persons who are debtors. 025 | Invalid names. | C | Invalid characters within the natural person name. The first name and the first surname must start with a letter. | For all existing records of natural persons in the file.

Error Code | Description | Type | Explanation | Implementation Conditions --- | --- | --- | --- | --- 026 | No birth date. | C | Birth date must always be sent. | For all debtors where the portfolio code is equal to "01", "02", “17" or “33” and the asset code is different from "SN". 027 | Invalid constitution date. | S | The constitution date must match the date reported within the NIT for legal persons. | For all records where the identification type is equal to “N” and person_type=2. 028 | Country of residence code is empty or an invalid value. | C | The debtor's country of residence code must be sent and must be one of the values established in table 31 of Annex B. | For all debtors where portfolio code is equal to “01”, "02", “17" or “33” and the asset code is different from “SN”. 029 | Invalid consolidated debtor risk. | C | The debtor's consolidated risk must be filled and must be equal to the sum of the owed balances of the person including overdue interest. | For all records that exist in the person file and are debtors. 030 | Invalid sex. | C | The person's sex must be sent and must be “F” or “M”. | For all records that exist in the person file and person type is “1”. 031 | No debtor NIT. | C | The NIT is mandatory. | For all credits granted during the month of information submission. Except the column <<cod_cartera>> of the <<reference>> file when it is = ‘33’ and the granted amount is less than ten minimum wages. 032 | Invalid occupation code. | S | The occupation code must correspond to the value table. | For all existing records in the file, where the person type is “1” and is a debtor. 033 | Invalid DUI number length. | C | The length of the reported DUI number does not match the length of the column. | For all records of persons where the DUI column is filled.

Error Code | Description | Type | Explanation | Implementation Conditions --- | --- | --- | --- | --- 034 | Invalid DUI. | C | Invalid characters within the DUI. | For all records of persons where the DUI column is filled. 035 | Repeated DUI (1) | C | There must be no duplicate DUIs for the same portfolio, asset and reference. (1) | For all records of persons where person_type=“1”, identifier_type= “D”, nationality="9300", resident="R", with age greater than or equal to 18 years. 036 | Invalid person nationality code. | C | The person nationality code is different from the codes in table 31 of Annex B. | For all records where the portfolio code is equal to "01”, "02", “17" or “33”, the asset code is different from "SN". 037 | Invalid previous NIT length. | C | The length of the previous NIT must be 14 positions. | It must be verified that the previous NIT exists in previous reports of the person file. For all records of persons subject to replacement of DUI-NIT from the Ministry of Finance:
person_type=1, identifier_type=”D”, nationality=” 9300”, resident=”R” and adults. 038 | Invalid previous Identifier Type. | C | The previous identifier type is different from “N”, “U” or “D”. | For all records where previous NIT is filled. 039 | The person's residence district code is null or invalid. | C | The debtor's residence district code must be reported with the permitted values. | For all debtors where resident=R, portfolio code is equal to “01”, "02", “17" or “33” and the asset code is different from “SN”. 040 (1) | Invalid or repeated Previous NIT (1) | C (1) | Invalid characters within the previous NIT | There must be no duplicate previous NITs (1) For all records of persons where person_type = “1”, identifier_type = “D”, nationality = "9300", resident = "R", with age greater than or equal to 18 years. (1) 041 (1) | Homologated NIT number different from DUI (1) | C (1) | The homologated NIT does not match the DUI (1) | For all records of persons where person_type = “1”, identifier_type = “D”, nationality = "9300", resident = "R", with age greater than or equal to 18 years. (1)

Error Code | Description | Type | Explanation | Implementation Conditions --- | --- | --- | --- | --- 042 (1) | NIU number different from customer number (1) | C (1) | The customer number does not match what is reported in the NIT (1) | For all records of persons where identifier_type = “U”. (1) 043 (1) | DUI associated with legal person (1) | C (1) | DUI is being reported to a legal person (1) | For all records of persons where person type is legal. 044 (1) | Invalid legal person identifier type (1) | C (1) | Legal persons are being reported with identifier type equal to D (1) | For all records of persons where person type is legal (1) 045 (1) | The person's residence district code is null or invalid (1) | C (1) | The debtor's residence district code must be reported with the permitted values (1) | For all debtors where resident = R, portfolio code is equal to “01”, "02", “17" or “33” and the asset code is different from “SN”. (1)

File 2. Risk asset references (reference.xml)

Error Code | Description | Type | Explanation | Implementation Conditions --- | --- | --- | --- | --- 100 | Duplicate record in reference file. | C | The reference appears more than once in the reference file. | For all records that exist in the file. 101 | Invalid portfolio code. | C | The portfolio code in the reference file is invalid. | For all records that exist in the file. 102 | Invalid risk asset code. | C | The asset code in the reference file is invalid. | For all records that exist in the file. 103 | Missing reference number. | C | The reference number in the reference file is blank. | For all records that exist in the file. 104 | Reference amount must not be negative. | C | The reference amount column cannot have negative values. | For all records that exist in the file. 105 | Missing granting date. | C | Granting date must be sent and the year must be valid. | For all records where asset code is different from “CP” and “CC” and portfolio code = “01”, "02", “17" or “33”.

Error Code | Description | Type | Explanation | Implementation Conditions --- | --- | --- | --- | --- 106 | Missing maturity date. | C | Maturity date must be sent and the year must be valid. | For all records where asset code = “PD”, portfolio code = “01”, “02", “17" or “33” and loan type is different from “SO” and “SA”. 107 | Granting date is greater than maturity date. | C | The granting date must be less than or equal to the maturity date. | For all records where asset code is different from “CP” and portfolio code = “01”, "02", “17" or “33” and loan type is different from “SO” and “SA”. 108 | Incorrect credit status code. | C | The credit status code must contain permitted values. | For all records that exist in the file. 109 | Missing debtor NIT. | C | The NIT in the reference file is blank. | For all records that exist in the file. 110 | No debtor with NIT in person file. | C | The NIT in the reference file does not exist in the person file. | For all records that exist in the file. 111 | Total balance does not match its balances according to asset code. | C | For asset “PD” or “SN” the total balance is equal to the current capital plus the overdue capital balance plus the current interest plus overdue interest minus unapplied payments; if the overdue is less than or equal to 90 days. If the overdue is greater than 90 days, the balance will be equal to the overdue capital balance minus unapplied payments and the overdue capital balance should not be added. For asset letters of credit (“CC”) the balance is equal to the current capital balance minus the deposits in guarantee of the letters of credit (CC). For asset “FA” it is equal to the current capital balance or is equal to the overdue capital balance. | For all records that exist in the file. 112 | For this asset the total amount must not be zero. | C | The amount must not be zero for asset “PD, “CC”, “FA”, “SN” | For all records whose asset code is: “PD”,”CC”,”FA”,”SN”. 113 | Balance must be zero since it is cancelled. | C | When the credit status denotes cancellation, the balance must be zero. | For all records where the credit status is equal to "3", the asset code is different from "CC" and the loan type is different from "TC" and "CR". 114 | For this asset, write-off date must come and the year must be valid. | C | The write-off date must be filled and the year must be valid. | For all records where asset code = “SN”. 115 | Current capital balance greater than zero. | C | When there is overdue greater than 90 days, the current capital balance will be zero. | For all records where asset code = “PD” and the days of overdue is greater than 90 days. 116 | Overdue capital balance equal to zero. | C | When the overdue is greater than 90 days, the overdue capital balance must be sent filled. | For all records where asset code = “PD” and the days of overdue is greater than 90 days. 117 | Total balance different from overdue capital balance. | C | When there is overdue greater than 90 days,
the total balance must be equal to the overdue capital balance minus unapplied payments. | For all records where asset code = “PD” and the days of overdue is greater than 90 days. 118 | Current and overdue interest greater than zero. | C | When there is overdue greater than 90 days, the current interest balance and the overdue interest balance must be zero. | For all records where the asset code is equal to “PD” and the overdue days are greater than 90 days. 119 | Overdue capital balance equal to zero. | C | When there is overdue capital balance, there must be overdue capital balance, which can be | For all records where asset code = “PD” and for records where the credit status is different from “5”, and the capital advance is equal to zero.

Error Code | Description | Type | Explanation | Implementation Conditions --- | --- | --- | --- | ---
| | | | less than or equal to the overdue capital balance.
120 | Invalid guarantor code. | C | The guarantor code is not within the permitted list. | For all records where value is specified. 121 | Invalid capital payment. | C | The capital payment method must contain permitted values. | For all records where asset code = “PD” and portfolio code = “01”, "02", “17" or “33”. 122 | Invalid interest payment. | C | The interest payment method must contain permitted values. | For all records where asset code = “PD” and portfolio code = “01”, "02", “17" or “33”. 123 | This reference does not meet the SSF requirements to support the issuance of securities. | C | References that support the issuance of securities must meet some requirements. | For all records whose guarantor code is “SV01”. 124 | Invalid credit destination country code. | C | Credit destination country code must belong to the list of permitted values according to table 31 of Annex B. | For all records where asset code = “PD”. 125 | Invalid credit destination code. | C | Destination code is empty or does not contain valid values. | For all records where portfolio code is “01”, "02", “17" or “33” and asset code = “PD”. 126 | Unclassified credits must not exceed 5% of the total owed balance. | C | Unclassified credits must not exceed 5% of the total owed balance. | For all records where asset code = “PD” and portfolio code = “01”, “02”, “17" or “33”. 127 | Invalid initial capital overdue date. | C | If there is capital overdue balance, the initial capital overdue date must be entered. | For all records where asset code = “PD” and portfolio code = “01”, “02”, “17" or “33”. 128 | Invalid initial interest overdue date. | C | If there are interest overdue days, the initial interest overdue date must be entered. | For all records where the portfolio code is equal to "01", "02", “17" or “33”. and the asset code is equal to "PD".

Error Code | Description | Type | Explanation | Implementation Conditions --- | --- | --- | --- | --- 129 | Invalid currency code. | C | The currency code must belong to the list of permitted values. | For all records that exist in the file. 130 | Invalid contractual rate. | C | The contractual rate must not be less than zero or sent as null. | For all records where the portfolio code is equal to “01”, "02", “17" or “33” and the asset code is equal to “PD”. 131 | Invalid effective rate. | C | The effective rate must not be less than zero or sent as null. | For all records where the portfolio code is equal to “01”, "02", “17" or “33” and the asset code is equal to “PD”. 132 | Invalid loan type code. | C | The loan type code must belong to the list of permitted values. | For all records where asset code = “PD” and portfolio code = “01”, “02”, “17" or “33”. 133 | Invalid resource source code. | C | The resource source code must belong to the list of permitted values. | For all records where asset code = “PD” and portfolio code = “01”, “02", “17" or “33” and are new credits from the validity of the standard. 134 | Invalid interest rate type. | C | The interest rate type must be “A”,”F” | For all records where asset code = “PD” and portfolio code = “01”, "02", “17" or “33” and are new credits from the validity of the standard. 135 | No cancelled references for this reference. | C | If the reference is for refinancing, the cancelled references must be defined. | For all records where portfolio code = “01”, “02” or “17”, for asset code = “PD” and only for new credits. 136 | The last maturity date is less than the original maturity date. | C | The last maturity date must be greater than the original maturity date of the reference and also, the year must be valid. | For all records where asset code = “PD” and portfolio code is “01”, "02", “17" or “33”, loan type is different from “SO” and “SA” and any that is filled.

Alameda Juan Pablo II, entre 15 y 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-09/2023 NRP-41

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

Approval: 26/09/2023
Validity: 1/01/2024

Error Code	Description	Type	Explanation	Implementation Conditions
137	The disbursed amount for the month is invalid.	C	The disbursed amount cannot be negative.	For all records where asset code = “PD” and portfolio code is “01”, “02”, “17” or “33” and any record that is filled.
138	This reference has no current expenses or capital formation expenses.	C	Expense types must be defined for this reference.	For all records where portfolio code is equal to “01”, “02”, “17” or “33” and asset code is equal to “PD”, and the credit destination is company.
139	Days and dates of interest delinquency must be empty.	C	The days and dates of interest delinquency must be empty, as there is no interest delinquency.	For all records where portfolio code is equal to “01”, “02”, “17” or “33” and asset code is equal to “PD”, and days of interest delinquency less than or equal to 90 days.
140	Invalid reference rate.	C	The reference rate must not be less than zero or sent as null.	For all records where portfolio code is equal to “01”, “02”, “17” or “33” and asset code is equal to “PD”.
141	The debtor's NIT is not a valid NIT.	C	The debtor's NIT does not meet the routine of the verification digit.	For all records where asset code = “PD” and portfolio code = “01”, “02”, “17” or “33”
142	Initial capital delinquency date is invalid.	C	The initial capital delinquency date must be greater than the granting date.	For all records where asset code = “PD” and portfolio code = “01”, “02”, “17” or “33”
143	Initial interest delinquency date is invalid.	C	The initial interest delinquency date must be greater than or equal to the granting date.	For all records where asset code = “PD” and portfolio code = “01”, “02”, “17” or “33”
144	Initial capital delinquency date must be sent empty.	C	Only send the date when there is a balance in capital delinquency.	For all records where asset code = “PD” and portfolio code = “01”, “02”, “17” or “33”
145	Interest delinquency start date must be empty.	C	Only send when there is a balance of interest delinquency.	For all records where portfolio code is equal to “01”, “02”, “17” or “33” and asset code is equal to “PD”, and days of interest delinquency less than or equal to 90 days.
146	Delinquency days must be reported if there is a balance in capital delinquency.	C	If there is a balance in delinquency, it is mandatory to report capital delinquency days.	For all records where asset code = “PD” and portfolio code = “01”, “02”, “17” or “33”.
147	There are no units of measure for this reference.	C	Units of measure to be financed must be defined for this reference.	For all records where asset code = “PD” and portfolio code = “01”, “02”, “17” or “33” and destination is agricultural or construction.
148	Days of interest delinquency must be reported if there is a balance in interest delinquency.	C	Only send when there is a balance of interest delinquency.	For all records where portfolio code is equal to “01”, “02”, “17” or “33” and asset code is equal to “PD”, and days of interest delinquency less than or equal to 90 days.
149	This reference has no mortgage guarantee backing it.	C	References that back securities issuances must have an associated mortgage guarantee.	For all records that back securities.
150	Since this is a reference that backs the issuance of securities, the category must be “A1” or “A2”.	C	Since this is a reference that backs the issuance of securities, the category must be “A1” or “A2”.	For all records whose guarantor code is “SV01”.
151	The capital account is empty or null.	C	The capital account must be filled and must contain at least 3 characters that are not different from numbers.	For all records where portfolio code = “01”, “02”, “17” or “33” and asset code is equal to “PD” and credit status different from cancelled and cleared.
152	The capital account is invalid.	S	The capital account does not correspond to the type of asset. see explanation in annex C, column 2.49	For all records where portfolio code = “01”, “02”, “17” or “33”
153	The interest account is empty.	S	The interest account must be filled containing at least 3 characters that are not different from numbers.	For all records where asset code is equal to “PD” and portfolio code equal to “01”, “02”, “17” or “33”
154	The interest account is invalid.	S	The interest account does not correspond to the type of credit. see explanation in annex C, column 2.50	If the interest account column is filled, the asset code is equal to “PD” and portfolio code equal to “01”, “02”, “17” or “33”
155	The cancellation date is less than the granting date.	C	The cancellation date must be greater than the granting date.	If the cancellation date column is filled and it is different from loan type “SO” and “SA”.
156	The cancellation date is greater than the cut-off date.	C	The cancellation date must be less than or equal to the cut-off date.	If the cancellation date column is filled.
157	The amount of capital advance is negative.	C	The amount of capital advance must be greater than or equal to zero.	If the capital advance column is filled.
158	The capital delinquency balance is not zero since there is a capital advance.	S	When there is a capital advance, the capital delinquency balance must be equal to zero.	for own portfolio (“01”, “02”, “17” or “33”) and asset code = “PD”
159	The cancellation date is null.	C	When the credit has a cancellation status, the cancellation date must be sent filled.	Verify that the cancellation date is filled and the credit status denotes cancelled.
160	Interest rate is invalid.	C	The interest rate cannot be less than zero or sent as null.	For all records where portfolio code is equal to “01”, “02”, “17” or “33” and asset code is equal to “PD”.
161	Invalid credit type	C	The credit type must contain values: “RF”, “RE”, “RR”, “CO”, “RT”, “RP”, “SG” or “FC”.	For all records where portfolio code = “01”, “02” or “17” and that the credit type is filled.
162	Invalid credit type for refinancing.	C	If the credit destination is refinancing, the credit type must be equal to refinancing or refinanced refinancing.	For all records where portfolio code is equal to “01”, “02” or “17”, and the credit destination is refinancing.
163	The credit status does not correspond to the credit type for references cancelled by refinancing.	C	The status for references fully cancelled must be “3”, for references partially cancelled it must be: “1”, “2” or “5”.	For all records where credit type = “RT” or “RP”.
164	The granting date is greater than the cut-off date.	C	The granting date cannot be greater than the cut-off date.	For all records where the granting date is filled.
165	The punishment date is greater than the cut-off date.	C	The punishment date cannot be greater than the cut-off date.	For all records where the punishment date is filled.
166	The initial capital delinquency date is greater than the cut-off date.	C	The initial capital delinquency date cannot be greater than the cut-off date.	For all records where the initial capital delinquency date is filled.
167	The initial interest delinquency date is greater than the cut-off date.	C	The initial interest delinquency date cannot be greater than the cut-off date.	For all records where the initial interest date is filled.
168	Credit cancellation date has been sent even though it has a status different from cancelled.	C	If the credit does not have a cancelled status, the cancellation date must not be sent.	For all records where the credit status is different from cancelled.
169	No maturity date reported or is null.	C	Maturity date must be reported.	For all credits where the portfolio is own (“01”, “02”, “17” or “33”) and asset code is equal to “CC”, “FA”, “SN” or “CP”.
170	The destination is empty, or is null or contains invalid values.	C	Must report credit destination and must be valid values.	For all records where the portfolio is own (“01”, “02”, “17” or “33”) and asset type is equal to “CC”, “FA” or “CP”.
171	Maturity date less than capital delinquency start date	S	Capital delinquency start date must not be greater than the maturity date; that is, capital delinquency start date minus maturity date is greater than 1 day.	For all records where the portfolio is own (“01”, “02”, “17” or “33”) and asset type is different from “CP” and loan type is different from “TC”.
172	Maturity date less than interest delinquency start date.	S	Interest delinquency start date must not be greater than the maturity date; that is, interest delinquency start date minus maturity date is greater than 1 day.	For all records where the portfolio is own (“01”, “02”, “17” or “33”) and asset type is different from “CP” and loan type is different from “TC”.
173	Credit destination is invalid.	C	If the person type is legal, the credit destination must be different from housing and consumption.	For all records where person type is = “2”, the portfolio is own (“01”, “02”, “17” or “33”) and asset code is equal to “PD”.
174	The credit status does not correspond to the credit type as follows: (1) Active, where capital delinquency days and interest delinquency days are greater than 90 days; (2) Overdue, where overdue capital balance or overdue interest balance are equal to zero; (3) Cancelled, where reference balance is different from zero, the asset code is different from letters of credit, loan type is different from revolving credit and credit cards; (4) Cleared, where asset code is different from “SN”; (5) Judicial route, where person type is equal to legal person and risk category is different from “E”; (6) Credit status does not belong to the list of allowed values, for asset type different from “PD”.	C	If the credit status is: (1) Active, where capital delinquency days and interest delinquency days must be less than or equal to 90 days; (2) Overdue, where overdue capital balance or overdue interest balance must be greater than zero; (3) Cancelled, where reference balance must be equal to zero, except when asset code is letter of credit and loan type is revolving credit and credit card; (4) Cleared, where asset code must be “SN”; (5) Judicial route, where person type is equal to legal person and risk category is equal to “E”; (6) the credit status must contain allowed values for asset types different from “PD”.	For all records where the portfolio code is equal to (“01”, “02”, “17” or “33”)
175	Interest rate and contractual rate are equal to zero.	S	Interest rate and contractual rate must be reported greater than zero.	For all credits own portfolio (“01”, “02”, “17” or “33”); asset code = “PD” and loan type code different from “SO”, “SA” and “TC”.
176	Effective rate is less than interest rate.	C	The effective rate must not be less than the interest rate.	For all records where portfolio code is equal to “01”, “02”, “17” or “33”; the asset code is equal to “PD”, and capital payment and interest payment
177	The net risk balance is less than zero.	C	The net risk balance must be greater than or equal to zero.	For all credits own portfolio (“01”, “02”, “17” or “33” ) and asset code = “PD”.
178	The date of the last capital payment is less than the granting date.	C	The date of the last capital payment must be greater than or equal to the last granting date.	For all records where the date of the last capital payment is filled and the loan type is different from

Error Code	Description	Type	Explanation	Implementation Conditions
206	Interest delinquency balance is negative.	C	Interest delinquency balance must not be negative.	For all records where interest delinquency balance is populated.
207	Principal delinquency balance is negative.	C	Principal delinquency balance must not be negative.	For all records where principal delinquency balance is populated.
208	Interest account is empty.	S	The interest account must be populated and must contain at least 3 characters that are not different from numbers.	For all institutions that are not banks, cooperative banks, savings and credit societies, and insurance companies.
209	Interest account is not valid	S	The interest account does not correspond to the credit type.	For all institutions that are not banks, cooperative banks, savings and credit societies, and insurance companies.
210	Portfolio code is invalid.	C	The portfolio code is invalid for this source of funds.	For all records where the resource code column is populated.
211	Card class is invalid.	C	The credit card class must contain allowed values.	For all existing records in the file, if the credit card class is populated.
212	Invalid loan type.	C	If the credit card type is populated, the loan type must be “TC”.	For all existing records in the file.
213	Invalid discount order.	C	The discount order column must contain values: “CO”, “SO”.	For all records where the portfolio code is equal to “01”, "02", “17” or “33”, the active code is equal to “PD”, and the credit destination is housing and consumption.
214	Discount order must be empty.	C	The discount order column is populated and the destination is business.	For all existing records in the file, where the credit destination is business.
215	Discount order contains values.	C	The discount order column must be empty.	For all records where the active code is different from “PD”, and the credit destination is housing and consumption.
216	Discount order is populated.	C	The discount order column must be empty.	For all records where the portfolio code is different from “ 01”, "02", “17” or “33”, the active code is equal to “PD”, and the credit destination is housing and consumption.
217	Credit type with invalid portfolio code	C	The Portfolio Code <<33>> column must be reported with a valid destination code.	For all records where the portfolio code is equal to “33”, the active code is equal to “PD”, and the destination is business.
218	Credit type with invalid portfolio code	C	The Portfolio Code <<33>> column must be reported with a valid destination code.	For all records where the portfolio code is equal to “33”, the active code is equal to “PD” and the credit type is different from “RF”,”RR”, “CO”, “RT”, “RP”, “FC”, “CF”, “CR”, “CE”, “CC”, “CT”, “CP”, “”CG” and “CV”.
219	Credit type with invalid portfolio code	C	The credit type <<RE>> has been reported with portfolio code <<33>> and with granting date in the cutoff month.	For all records where the portfolio code is equal to <”33”, credit type is equal to “RE” and the granting date is from the cutoff month.
220	Reference risk category is invalid.	C	The reference risk category is mandatory, must contain allowed values according to Annex B, table 3. The E1, E2 and E3 risk categories are for exclusive use by Development Banking.	For COVID credits it must be equal to the risk category that corresponds to each reference.
For all existing records in the file

For NON-COVID credits the reference risk category must be equal for all credits of the same person and must match the reported in the <<categoria_riesgo>> column of the <<persona>> file. |

221	Reserve to be constituted is invalid.	C	It must be equal to or greater than zero and must be less than or equal to the <<reserva_referencia>> column	For all records where the <<tipo_credito>> column belongs to COVID portfolio and the active type is different from <<SN>>
222	Reserve percentage is invalid.	C	It must be greater than or equal to zero and less than or equal to one hundred.	For all records where the <<tipo_credito>> column belongs to COVID portfolio and the active type is different from <<SN>>.
223	Invalid installment payment.	C	It must be greater than or equal to zero.	For all records where active type is different from <<SN>>.
224	Invalid payment date.	C	The payment date must be within the cutoff month.	For all records where active is different from <<SN>> and <<pago_cuota>> is greater than zero.
225	Invalid percentage of reserve to deduct	C	It must be greater than or equal to zero and less than or equal to one hundred.	For all records where the active code is equal to “PD”, the credit destination is equal to agricultural and the company size is equal to small and micro enterprise.
226	Invalid additional percentage to deduct	C	It must be greater than or equal to zero and less than or equal to two point five.	For all records where the active code is equal to “PD”, the credit destination is equal to agricultural and the company size is equal to small and micro enterprise.
227	Invalid credit destination department code.	C	The credit destination department code must belong to the list of allowed values according to table 11 of Annex B.	For all records where active code = “PD” and whose credit destination country is El Salvador.
228	The percentage of reserve applied to the reference is invalid.	C	It must be greater than or equal to zero and less than or equal to one hundred.	All existing records in the file.
229	Invalid reference gap calculation.	C	It must be reported if the credit belongs to COVID portfolio or if its subscription to assistance programs for the Coffee Sector was revoked.	For all records where the <<tipo_credito>> column belongs to COVID portfolio and the active type is different from <<SN>> or programa_asist_cafe=”5”.
230	Invalid monthly adjustment calculation of reference gap.	C	It must be reported if the credit belongs to COVID portfolio or if its subscription to assistance programs for the Coffee Sector was revoked.	For all records where the <<tipo_credito>> column belongs to COVID portfolio and the active type is different from <<SN>> or programa_asist_cafe =”5”.
231	Invalid assistance program code.	C	Technical assistance program code intended for the Coffee sector does not belong to the list of allowed values according to table 32 of Annex B.	For all records where cod_activo=“PD”, cod_cartera=”33”, tipo_credito is equal to “PF”, “PR”, “PE”, “PT”, or “PP”, with reference destination code to the coffee sector in all its lines, tamano_empresa is equal to “MI” “MS” “MA” “MX” or “PE”. (1)
232	Invalid date of last compliance with technical assistance program.	C	Does not report the date of last compliance with the conditions of the Technical Assistance Program intended for the Coffee sector to which the credit is or was subscribed.	For all records where:
programa_asist_cafe=”1”,”2
”,”3” or ”5”.
233 (1) The code of the destination district of the credit is null or invalid (1)	(1)	(1) The code of the destination district of the credit must be reported with the allowed values. (1)	For all records where active code = “PD” and whose credit destination country is El Salvador (1)
---	---	---	---
234 (1) The thematic loan code is invalid (1)	C	(1) The thematic loan code does not belong to the list of allowed values in table 34 of Annex B (1)	For all records where active code = “PD”, portfolio code is equal to “01”, "02", “17” or “33”. (1)

File 3. Reference and guarantee association (referencia_garantia.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
300	Duplicate record key in the reference guarantee file.	C	There are duplicate records in the reference guarantee file.	For all existing records in the file.
301	Invalid reference.	C	That reference does not exist in the reference file.	For all existing records in the file.
302	Invalid guarantee type.	C	The guarantee type must belong to the list of allowed values.	For all existing records in the file.
303	No mortgage guarantee exists for this reference.	C	This guarantee does not exist in the mortgage guarantee file.	For all records where active code = “PD” and guarantee type is “HA” or “HC” and portfolio code = “01”, “02” , “17”or “33”.
304	No fiduciary guarantee exists for this reference.	C	This guarantee does not exist in the fiduciary guarantee file.	For all records whose guarantee type is “FI” and portfolio code = “01”, “02”, “17” or “33”.
305	No pledge bond guarantee exists for this reference.	C	This guarantee does not exist in the bond guarantee file.	For all records whose guarantee type is “BP” and portfolio code = “01”, “02”, “17” or “33”.
306	No pledged guarantee exists for this reference.	C	This guarantee does not exist in the pledged guarantee file	For all records whose guarantee type is “PI” and portfolio code = “01”, “02”, “17” or “33”.
307	No guarantee funds exist for this reference	C	This guarantee does not exist in the fund guarantee file.	For all records whose guarantee type is “FG” and portfolio code = “01”, “02”, “17” or “33”.
308	No sureties, bonds or standby letters of credit exist for this reference.	C	This guarantee does not exist in the surety guarantee file.	For all records whose guarantee type is “AV”,”FB” and “CC” and portfolio code = “01”, “02”, “17” or “33”.
309	No insurance policy exists for this reference.	C	This guarantee does not exist in the policy guarantee file.	For all records whose guarantee type is “PO”, in addition: a) that they are insurance companies, b) credits with granting date greater than or equal to August 1, 2006.
310	No fixed income securities pledge exists for this reference.	C	This guarantee does not exist in the pledge guarantee file.	For all records whose guarantee type is “PV”, in addition credits with granting date greater than or equal to August 1, 2006.
311	The proportional guarantee value is less than zero	C	The proportional guarantee value must be greater than or equal to zero.	For all existing records in the file and if populated.
312	Invalid guarantee identifier.	C	The guarantee identifier is blank.	For all existing records in the file.
313	Closed mortgage covers more than one reference.	C	Closed mortgage must not guarantee more than one reference.	For all records where the guarantee type is equal to “HC” portfolio code equal to “01”, “02”, “17” or “33” and active type equal to “PD”.

File 4. Mortgage guarantees (garantia_hipotecaria.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
350	Invalid guarantee status.	C	A valid code must be specified for the guarantee status.	For all records that exist in the file.
351	Invalid description or address.	S	Invalid characters in the address description.	For all records that exist in the file.
352	Guarantee location district does not exist.	C	The location code must belong to the list of allowed values.	For all records that exist in the file.
353	Invalid mortgage degree.	C	The degree of the mortgage must be greater than or equal to 1	For all records that have an open mortgage guarantee.
354	The year of the registration date is invalid.	C	The year of the date must not be less than 1970.	For all existing records in the file and if populated
355	The year of the valuation date is invalid.	C	The year of the date must not be less than 1970.	For all existing records in the file and if populated.
356	The mortgage guarantee identification is duplicated.	C	The value of the guarantee identification appears more than once.	For all existing records in the file.
357	No owner person exists in the person file.	C	The owner's NIT must exist in the person file.	For all existing records in the file.
358	No registration date exists.	C	If the guarantee status is:
“P= Presented” or “I=Registered”, then the registration date must be reported.	For all existing records in the file.
359	The registration number must be populated.	C	The mortgage registration number has not been sent.	For all existing records in the file and where the guarantee status is = “P” or “I”
---	---	---	---	---
360	This guarantee has not been defined in the reference guarantee file.	C	The guarantee record must be defined in the reference guarantee file.	For all existing records in the file.
361	Appraiser code is invalid.	S	The appraiser code must belong to the list of allowed values.	If populated and if the appraiser type is equal to “I” corresponding to the appraiser file.
362	Appraisal value is less than zero.	C	The appraisal value must not be less than zero.	For all existing records in the file and if populated.
363	Contractual value is less than zero.	C	The contractual value must not be less than zero.	For all existing records in the file and if populated.
364	Valuation date is empty or null.	C	The valuation date must be populated	For all records where portfolio code is equal to “01”, “02” ,“17”or “33” and active code is different from “SN”
365	The registration date is greater than the cutoff date.	C	The registration date cannot be greater than the cutoff date.	For all records where the registration date is populated.
366	The valuation date is greater than the cutoff date.	C	The valuation date cannot be greater than the cutoff date.	For all records where the valuation date is populated.
367	The appraiser type is not valid.	C	The appraiser type must contain valid values.	For all existing records in the file, and where the appraiser type is populated.
368	The appraiser name is empty.	C	The appraiser name must be sent if the appraiser type is an employee of the institution and is not authorized by the SSF.	For all existing records in the file where appraiser type is equal to “E”.
369	No registration date exists.	C	If you send the registration number, you must report the registration date.	For all credits where the registration number is populated.
370	Invalid guarantee status.	S	The guarantee status cannot be presented or pending presentation for more than six months.	For all existing records in the file where guarantee status is “P” or “E”
371	The appraiser code is empty.	C	The appraiser code must be populated.	For all existing records in the file and where appraiser type is populated and different from “E”.
372	The appraiser code is invalid.	C	The appraiser code cannot contain hyphens or tildes.	For all records whose appraiser type is “I” or “A”
373	The NIT of the owner person of the guarantee is not a valid NIT.	C	The NIT must be valid.	For all existing records in the file.

File 5. Fiduciary guarantees (garantia_fiduciaria.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
400	Duplicate record in the fiduciary guarantee file.	C	There are duplicate records in the fiduciary guarantee file.	For all existing records in the file.
401	No guarantor/codebtor exists in the persons file.	C	The NIT of the guarantor or codebtor must exist in the person file.	For all existing records in the file.
402	The NIT of the guarantor or codebtor coincides with the NIT of the debtor.	C	The NIT of the guarantor or codebtor must not be reported as debtor in the same reference.	For all existing records in the file.
403	Invalid guarantor/codebtor indicator.	C	The indicator must be: “F”, “C”.	For all existing records in the file.
404	This guarantee has not been defined in the reference guarantee file.	C	The guarantee record must be defined in the reference guarantee file.	For all existing records in the file.
405	The guarantor's NIT is not a valid NIT.	C	The NIT must be valid.	For all existing records in the file.

File 6. Surety, bonds and standby letter of credit guarantees (garantia_aval.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
425	Duplicate record in the surety guarantee file.	C	There are duplicate records in the surety guarantee file.	For all existing records in the file.
426	The issuing bank of the guarantee is invalid.	S	The code of the issuing bank must belong to the list of allowed values.	For all existing records in the file.
427	The guaranteed amount must be greater than zero.	C	The guaranteed amount cannot be less than or equal to zero.	For all existing records in the file.
428	The bank is not a first-line bank.	S	If the guarantee is a standby letter of credit, the bank must be a first-line bank.	For all existing records in the file whose guarantee type is “CC”.
429	The year is invalid on the granting date.	C	The year is less than 1970.	For all existing records in the file.
430	Maturity date is null or less than the granting date.	C	Maturity date must be greater than the granting date.	For all existing records in the file and if granting date is present.
431	The granting date is greater than the cutoff date.	C	The granting date of the guarantee cannot be greater than the cutoff date.	For all existing records in the file.
432	This guarantee has not been defined in the reference guarantee file.	C	The guarantee record must be defined in the reference guarantee file.	For all existing records in the file.

File 7. Pledged deposit guarantees (garantia_pignorada.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
450	Duplicate record in the pledged guarantee file.	C	There are duplicate records in the file.	For all existing records in the file.
451	No NIT of the owner person of the deposit exists in the persons file.	C	The NIT, with its corresponding information must exist in the persons file.	For all existing records in the file.
452	The NIT of the owner person of the deposit is not a valid NIT.	C	The NIT must be valid.	For all existing records in the file.
453	The deposit value is invalid.	C	The deposit value must be greater than zero.	For all existing records in the file.
454	The year of the deposit date is invalid.	C	The year of the deposit date is less than 2000.	For all existing records in the file.
455	Maturity date is invalid.	C	Maturity date must be greater than the granting date.	For all existing records in the file, and if populated, in addition, it can be null.
456	This guarantee has not been defined in the reference guarantee file.	C	The guarantee record must be defined in the reference guarantee file.	For all existing records in the file.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-09/2023 NRP-41

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

Approval: 26/09/2023
Validity: 1/01/2024

Error Code	Description	Type	Explanation	Implementation Conditions
457	The deposit type is invalid.	C	The deposit type must be “DE” or “CD”.	For all existing records in the file.
458	The issuing bank code is invalid.	S	The issuing bank code must belong to the list of allowed values.	For all records with deposit type = “CD” and for all credits granted from January 1, 2007.
459	The bank code is filled for money deposits.	C	When the deposit type = “DE”, the bank code column must be sent as null.	For all existing records in the file.
460	The deposit date is greater than the cut-off date.	C	The deposit date cannot be greater than the cut-off date.	For all existing records in the file.
461	No bank code reported.	S	When it is a certificate of deposit, the bank code column must be sent filled.	For all existing records in the file pledged guarantee.

File 8. Guarantees of pledges of fixed-income securities (garantia_prenda.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
475	Duplicate record in the pledge guarantee file.	C	There are duplicate records in the pledge guarantee file.	For all records that exist in the file.
476	The flag denoting whether it is local or foreign is empty or invalid.	C	The value of the column must be: “L” or “E”.	For all records that exist in the file.
477	The denomination of the issuance is empty.	C	The issuance denomination of the title must be sent filled.	For all existing records in the file.
478	Investment maturity date is empty.	C	The maturity date must be filled.	For all existing records in the file.
479	The pledge amount is less than zero.	C	The investment amount cannot be less than zero.	For all records that exist in the file.
480	The title classification is empty.	C	The title classification must be sent filled.	For all existing records in the file.
481	The name of the classifier is empty.	C	It must bring the name of the risk classifier.	For all records that exist in the file.
482	The maturity date must be greater than the cut-off date.	C	The maturity date of the title investment must be greater than the cut-off date.	For all existing records in the file.
483	This guarantee has not been defined in the guarantee reference file.	C	It must be defined in the guarantee record in the guarantee reference file.	For all existing records in the file.

File 9. Bond pledge guarantees (garantia_bono.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
500	Duplicate record in the bond guarantee file.	C	There are duplicate records in the bond guarantee file.	For all records that exist in the file.
501	The pledge type is invalid.	C	The pledge type must belong to the list of allowed values.	For all records that exist in the file.
502	The pledge value must be greater than zero.	C	Negative values or zeros are not allowed.	For all records that exist in the file.
503	The pledge balance cannot be negative.	C	Negative values or zeros are not allowed.	For all records that exist in the file.
504	The year of the certificate date is invalid.	C	The year of the certificate date must not be less than 1970.	For all existing records in the file.
505	There are invalid characters in the bond pledge description.	S	There are invalid characters in the bond pledge description.	For all records that exist in the file.
506	This guarantee has not been defined in the guarantee reference file.	C	The guarantee record must be defined in the guarantee reference file.	For all existing records in the file.
507	The warehouse code is invalid.	C	The warehouse code must belong to the table of values.	For all existing records in the file.
508	The certificate date is greater than the cut-off date.	C	The certificate date cannot be greater than the cut-off date.	For all existing records in the file and if it is filled.

File 10. Policy guarantees (garantia_poliza.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
525	Duplicate record in the policy guarantee file.	C	There are duplicate records in the policy guarantee file.	For all records that exist in the file.
526	The policy amount is less than zero.	C	The policy amount cannot be less than zero.	For all records that exist in the file.
527	Start date is empty.	C	The policy start date must be sent filled.	For all records that exist in the file.
528	The year of the start date is invalid.	C	The year of the start date is less than 1970.	For all records that exist in the file.
529	End date is empty.	C	The end date must be filled.	For all records that exist in the file.
530	Start date is greater than the end date.	C	The start date must not be greater than the end date.	For all records that exist in the file.
531	The insured's name is empty.	C	The insured's name must be filled.	For all records that exist in the file.
532	The mathematical reserve amount is less than zero.	C	The mathematical reserve amount must be greater than or equal to zero.	For all records that exist in the file.
533	The guaranteed value is less than or equal to zero.	C	The amount of guaranteed values must be greater than zero.	For all records that exist in the file.
534	The initial date of the policy is greater than the cut-off date.	C	The initial date of the policy cannot be greater than the cut-off date.	For all records that exist in the file.
535	This guarantee has not been defined in the guarantee reference file.	C	It must be defined in the guarantee record in the guarantee reference file.	For all existing records in the file.
536 (1)	NIT of the Insurance Company (1) does not exist (1)	C	(1) The NIT of the Insurance Company (1) must be reported.	For all existing records (1).
537 (1)	Invalid insurance type code (1)	C	(1) The insurance type code must be reported.	For all existing records (1).
538 (1)	The premium value is less than or equal to 0 (1)	C	(1) The premium value must be greater than or equal to 0 (1).	For all existing records (1).

With the allowed values in table 33 of Annex B (1)

File 11. Guarantee funds (garantia_fondo.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
550	Duplicate record in the fund guarantee file.	C	There are duplicate records in the fund guarantee file.	For all records that exist in the file.
551	The guarantee fund type is invalid.	C	The fund type must belong to the list of allowed values.	For all records that exist in the file.
552	The guarantee value must be greater than zero.	C	The guarantee fund value cannot be less than or equal to zero.	For all records that exist in the file.
553	The covered percentage value of the reference must be greater than zero and less than or equal to 100.	C	The covered percentage value of the reference cannot be less than or equal to zero, nor greater than 100.	For all records that exist in the file.
554	The guarantee status is invalid.	C	The status must be: “H” or “N”.	For all records that exist in the file.
555	This guarantee has not been defined in the guarantee reference file.	C	It must be defined in the guarantee record in the guarantee reference file.	For all existing records in the file.

File 12. Reference expense types (referencia_gasto.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
575	Duplicate record in the reference expenses file.	C	There are duplicate records in the reference expenses file.	For all records that exist in the file.
576	Reference record does not exist in the reference file.	C	The portfolio code, asset code, and reference number must exist in the reference file.	For all records that exist in the file.
577	The expense code is invalid.	C	The expense code must belong to the list of allowed values.	For all records that exist in the file.
578	The expense type is invalid.	C	The expense type must be <<F>> or <<C>>.	For all records that exist in the file.
579	The expense amount is invalid.	C	The expense amount cannot be less than or equal to zero.	For all records that exist in the file.

File 13. Reference financed measurement units (referencia_unidad.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
600	Duplicate record in the reference unit file.	C	There are duplicate records in the reference unit file.	For all records that exist in the file.
601	Reference record does not exist in the reference file.	C	The portfolio code, asset code, and reference number must exist in the reference file.	For all records that exist in the file.
602	The unit code is invalid.	C	The unit code must belong to the list of allowed values.	For all records that exist in the file.
603	The measurement unit quantity is invalid.	C	The measurement unit quantity must be greater than zero.	For all records that exist in the file.

File 14. References cancelled by refinancing (referencia_cancelada.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
625	Duplicate record in the cancelled reference file.	C	There are duplicate records in the cancelled reference file.	For all records that exist in the file.
626	The new reference does not exist in the references file.	C	The new reference must exist in the reference file.	For all records that exist in the file.
627	The cancelled reference does not exist in the references file.	C	The cancelled reference must exist in the reference file.	For all records that exist in the file.
628	This reference is not refinancing or does not correspond to the cut-off date.	C	The new reference is not refinancing; it must be sent only once, in the month of opening of the new reference.	For all records that exist in the file.
629	The cancelled reference does not have valid values in credit type in the reference file.	C	For cancelled references, the credit type in the reference file must be <<RT>> or <<RP>>.	For all existing records in the file.

File 15. Partners of borrower societies (socios_sociedades.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
650	Duplicate record in the society partner file.	C	There are duplicate records in the society partner file.	For all records that exist in the file.
651	Partner NIT does not exist in the person file.	C	The partner's NIT record must be defined in the person file.	For all records that exist in the file.
652	The borrower society's NIT does not exist in the person file.	C	The borrower society's NIT must be valid.	For all records that exist in the file.
653	The partner's participation percentage is invalid.	C	The participation percentage cannot be less than or equal to zero nor greater than one hundred.	For all records that exist in the file.
654	There are no partners for this borrower society.	S	Partners must be defined for this borrower society.	For legal persons, if in the file <<<referencia.xml>> the column <<2.2. cod_cartera>> is equal to <<01>>, <<02>>, <<17>> or <<33>> and the column <<2.3. cod_ activo>> is equal to <<PD>>.

File 16. Board members of borrower societies (junta_directiva.xml)

Error Code	Description	Type	Explanation	Implementation Conditions
675	The board's initial date is invalid.	C	The year of the board's initial date is invalid.	For all records that exist in the file.
676	Duplicate record in the board file.	C	There are duplicate records in the board file.	For all records that exist in the file.
677	Board member NIT does not exist in the persons file.	C	The board member's NIT record must be defined in the person file.	For all records that exist in the file.
678	The board member's position is invalid.	C	The position code must belong to the list of allowed values.	For all records that exist in the file.
679	Board members must be natural persons.	C	Board members in the person file must be natural persons.	For all records that exist in the file.
680	The board's final date is invalid.	C	The year of the board's final date is invalid.	For all records that exist in the file.
681	There are no board members for this borrower society.	C	No board members have been defined for this borrower society.	For legal persons, if in the file <<<referencia.xml>> the column <<2.2. cod_cartera>> is equal to <<01>>, <<02>>, <<17>> or <<33>> and the column <<2.3. cod_ activo>> is equal to <<PD>>.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-09/2023 NRP-41

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

Approval: 26/09/2023
Validity: 1/01/2024

Annex E

CREDIT CLASSIFICATION MANUAL BY ECONOMIC DESTINATION

January 2002

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-09/2023 NRP-41

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

Approval: 26/09/2023
Validity: 1/01/2024

CREDIT CLASSIFICATION MANUAL BY ECONOMIC DESTINATION

INDEX

I. Objectives
II. Coding and classification of credit destination
III. Coding of Current Expense, Capital Formation Expense, and Refinancing
IV. Economic Destination Codes for Credit Classification
V. List of Economic Destination Codes and their conceptualization

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-09/2023 NRP-41

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

Approval: 26/09/2023
Validity: 1/01/2024

INTRODUCTION
I. OBJECTIVES

The Credit Classification Manual aims to constitute an easy-to-apply instrument in order to establish uniform criteria for classifying the economic destination of credit granted by different Financial Intermediaries from an economic and financial point of view. Likewise, it will allow having timely information to know the channeling of captured resources towards different activities and their level of risk, based on which credit activity can be formulated and evaluated.

II. CODIFICATION AND CLASSIFICATION OF CREDIT DESTINATION

For the purpose of identifying the destination of loans, a code system has been established, divided into three groups called: Destination, Division, and Activity Class. 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 Economic Activity Class 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 = Economic Destination
01.01.00	Agriculture = Division
01.01.01	Coffee Cultivation = Activity Class

In this Manual, the credit classification distinguishes twelve Economic Destinations, 2/ in the following order:

01 Agricultural
02 Mining and Quarries
03 Manufacturing Industry
04 Construction
05 Electricity, Gas, Water and Sanitary Services 06 Commerce 07 Transport, 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 of All Economic Activities (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-09/2023 NRP-41

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

Approval: 26/09/2023
Validity: 1/01/2024

III. CODIFICATION OF CURRENT EXPENSE, CAPITAL FORMATION EXPENSE, AND REFINANCING

In order to identify and know where financial resources are specifically channeled, the expense classes carried out by the credit user have been codified. These expenses are divided into current or working capital and capital formation expenses, based on the type of good acquired or its use.

Current expenses or working capital consist of those destined for the purchase of goods and services, acquired in the market or imported directly, which are applied to the production cost 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 poultry, etc. In part X “Destination Codes for Credit Classification” there are examples of each class of expense for each sector.

Capital formation expense is that which the company carries out for the acquisition of goods or services whose value is applicable to the production cost of more than one accounting period, which contributes or are production instruments or which increase production capacity.

Refinancing

The refinancing of loans 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 below:

01 Agricultural
02 Mining and Quarries
03 Manufacturing Industry
04 Construction
05 Electricity, Gas, Water and Sanitary Services 06 Commerce 07 Transport, Storage and Communications 08 Services 09 Housing Acquisition 10 Consumption (Personal Loans) 11 Financial Institutions 12 Other Activities

IV. ECONOMIC DESTINATION CODES FOR CREDIT CLASSIFICATION

This part contains the list of codes and the concept corresponding to each Economic Destination, Division, and Activity Class that receives financing. The code

assigned to each activity is used when a user demands a 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 "Activity Class" by the fourth and fifth digits.

Economic Destination Division Classes
Digits 0 00 00
01 Agricultural 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 Transport, 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 two zeros must be appended 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; whereas code 3.05.02 details several classes of activities that can be financed among which are:

Cutting and sewing of fabrics, leathers and skins
Making hat forms
Manufacturing of umbrellas and parasols
Manufacturing of robes
Manufacturing of leather or skin clothing

01.00.00 AGRICULTURAL
This destination comprises activities identified with agriculture, livestock farming, 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 harvest collection; tasks such as shelling, curing, tree felling, and others similar are included. (Including the processing of agricultural products, except coffee, which is included in Code 3.01.10)

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

A) Examples of Current Expenses for 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 rent and agricultural machinery; 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, collection, and processing of agricultural products.

B) Capital Formation Expenses for this division may include:
a) Acquisition in local market and imported agricultural machinery and accessories; b) Acquisition in local market and imported machinery and equipment for transporting agricultural production; c) Investments for the development of nurseries and permanent crops d) Fences, etc. (The construction of wells and irrigation and drainage systems; construction of roads and other access facilities within the productive unit

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
(The processing of sugarcane 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
(Processing of rice 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
01.01.25 Peanut Cultivation
01.01.26 Cardamom Cultivation
01.01.27 Grape Cultivation
01.01.28 Soybean Cultivation
01.01.29 Jojoba Cultivation
01.01.30 Aloe Vera Cultivation
01.01.31 Okra Cultivation

01.02.00 LIVESTOCK FARMING
Livestock farming is the activity related to the breeding, feeding, care, fattening, and transport of domestic animals such as Cattle, Swine, and Horses with the objective of obtaining either their milk or meat. More specifically, regarding livestock breeding, this activity extends to the moment the animal is ready for slaughter; regarding milk production, this activity comprises only milk production, without any industrialization process.

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

A) Examples of Current or Operating Expenses for Livestock Farming are:
a) Pasture rent 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) Capital Formation Expenses for Livestock Farming may include:
a) Acquisition in local market and imported equipment, machinery, and livestock implements; b) Acquisition of breeding animals, such as dairy cows and stallions; (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 Constructions).

01.03.00 AVICULTURE
This division comprises the breeding and fattening of poultry, their slaughter, meat and egg packaging.

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

A) Examples of Current or Operating Expenses are:
a) Acquisition in local market or importation of birds; b) Acquisition in local market or importation of poultry feed; c) Acquisition 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 by poultry farms; b) Acquisition 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 houses, and other constructions used in the farm, are included in the Construction Sector Code 4.02.00, Agricultural Constructions).

01.04.00 FORESTRY AND WOOD EXTRACTION
This division includes credits intended to finance the acquisition of seeds, forest species, and planting, for reforestation and forest conservation purposes; 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: cultivation of conifers, softwoods, and fine woods. (Cypress, pine, bamboo, madrecacao, eucalyptus, cortez, laurel, teak, cedar, conacaste, mahogany, cenífrido, walnut, balsam, and other timber species.

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

A) Examples of Current Operating Expenses are:
a) Acquisition 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) Acquisition in local market and imported forest species; b) Machinery and equipment for cutting and sawing trees; c) Acquisition 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 operating expenses and capital formation expenses.

A) Examples of Current or Operating Expenses are:
a) Wages and salaries including food; b) Machinery repair and spare parts; c) Purchase of fuels and lubricants; d) Acquisition 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 imported boats, launches, and tugboats;

Loans granted for financing 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 conducted in lakes and rivers.

01.06.00 APOICULTURE
This division includes bee breeding for the exploitation of honey and wax.

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

A) Examples of Current or Operating Expenses are:
a) Rent payments; b) Wages and salaries including food; c) Acquisition 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 by apiculture farms; b) The construction of apiaries and acquisition of other necessary equipment in the farm and other similar.

01.07.00 AGRICULTURAL SERVICES
This includes loans intended to finance natural or legal persons who provide services to the Agricultural Sector, such as: veterinary services, pest destruction services, fertilization services, agricultural machinery rental, and other services required by the Agricultural Sector. Transport of agricultural products is excluded, as it must appear in the Transport Sector, Code 7.01.00.

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

A) Examples of Current Operating Expenses are:

B) Capital Formation Expenses may include:
a) Acquisition 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 agricultural services; 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 Constructions.

01.08.00 RABBIT FARMING (CUNICULTURE)
This division includes loans granted to finance the breeding 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 operating expenses and capital formation expenses.

A) Examples of Current or Operating Expenses are:
a) Acquisition in local market or importation of rabbits; b) Acquisition in local market or importation of feed for them; c) Acquisition 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 by rabbit farms; b) Acquisition 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 Constructions).

01.95.00 Refinancing for Agricultural Destination
01.95.01 Refinancing for Coffee
01.95.02 Refinancing for Cotton

02.00.00 MINING AND QUARRIES SECTOR
This destination comprises activities related to the extraction of minerals found in the soil or subsoil in solid, liquid, or gaseous state. This division includes 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 quality classification. Exploration work, deposits, and land preparation for extraction operations are also included.

A) Examples of Current or Operating Expenses are:
a) Payments for rentals or mining concessions; b) Wages and salaries, including food; c) Medicines and medical assistance; d) Acquisition in local market or importation of fuels, lubricants, and other materials used in 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
This includes credits intended to finance current or operating 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
This includes loans intended to finance current operating expenses and capital formation expenses related to the exploitation of non-metallic minerals.

02.02.01 Extraction of Stone, Sand, and Clay

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 not previously specified.

02.95.00 Refinancing for Mining and Quarries Destination

03.00.00 MANUFACTURING INDUSTRY
This is the activity dealing 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 operating expenses and capital formation expenses.

A) Examples of Current or Operating Expenses are:
a) Renting of buildings and other facilities. b) Wages and salaries including bonuses, commissions, indemnities, food, medicines, medical services, and other benefits; c) Payment of general insurance; d) Acquisition in local market or importation of raw materials and semi-finished products; e) Purchases in local market or importation of fuel, lubricant, and electrical energy; f) Acquisition in local market or importation of packaging and containers; g) Advertising and propaganda expenses; h) Training and personnel specialization expenses; 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 imported industrial machinery and equipment; Acquisition in local market and imported transport equipment; Installation of industrial machinery and equipment. (The construction, and expansion of buildings, plants, warehouses, and other constructions intended for industrial production use, are included in the Construction Sector, Code
4.03.00 Industrial Buildings. The same treatment is given to workers
leveling land within the industrial exploitation).

03.01.00 FOOD PRODUCTS
Under this heading, loans intended to finance current operating expenses and capital expenditures incurred in the production of food for human consumption and other related products are grouped. The production of animal feed is also included.

Loans granted to finance activities included within the Food Products division can be coded as follows:

03.01.01 Livestock Slaughter, Meat Preparation and Preservation
Under this title, loans related to the slaughter of bovine and porcine livestock; the preparation and preservation of meats and the extraction of fats are included. The preservation and processing of poultry meat is also included.

03.01.02 Dairy Product Manufacturing
This title groups credits related to the manufacture, preparation, preservation, and packaging of milk and its derivatives.

03.01.03 Packaging and Preservation of Fruits and Legumes
Includes credits related to the processing, packaging, and preservation of fruits and legumes. The production of fruit juices, preserves, jams, and jellies; pickles and sauces; canned or dehydrated soups is included.

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; cereal preparation such as oats, rice, corn, wheat; and the production of leguminous seeds, mixed and prepared flour, and other cereal and legume-based products. (Animal feed is excluded, as it appears in Code 3.01.11 Animal Feed Manufacturing).

03.01.06 Bakery Product Manufacturing
Includes loans intended for activities related to the manufacture of bread, cookies, cakes, and other bakery products. (The production of macaroni, noodles, pasta, and other pastas is included in Code 3.01.89, Diverse Food Product 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 production of chocolates and confections of all kinds, hard and soft candies; candied fruits; sugared nuts, salted nuts, chewing gum, etc.

03.01.09 Manufacturing of Edible Vegetable Oils and Fats
Includes loans intended to finance activities related to the production 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 production of animal feed.

03.01.90 Diverse Food Product Industries
This title groups loans intended for activities related to the manufacture of mixed oils for table or salad use; starch and its derivatives; powdered yeast; condiments, mustard, and vinegar; culinary specialties; ice manufacturing, (except dry ice which is classified in the chemical products group); tortilla production, and the production of other unspecified food products.

03.02.00 BEVERAGES
This division groups loans intended to finance current operating expenses and capital formation expenses incurred in activities related to the manufacture of distilled spirits, wines, malt beverages, non-alcoholic beverages, and soft drinks. Bottling that does not imply the preparation or manufacture of beverages is listed in the Commerce Sector, Code 6.04.89, Others.

Loans granted to finance activities included within the Beverages division can be coded as follows:

03.02.01 Distillation, Rectification, and Blending of Spirits
Includes loans intended for activities related to the process of distilling ethyl alcohol for all uses. It comprises the distillation, rectification, and blending of alcoholic beverages, such as whisky, rum, gin, cordials, and mixed beverages. (cocktails).

03.02.02 Wine Production
Includes loans intended for activities related to the production of distilled wines, apple cider, pear cider, and other fermented beverages, excluding malt beverages.

03.02.03 Beer and Malt Production
Includes loans intended for activities related to the production of malt and malt beverages, etc., such as regular, light, dark, and strong beer.

03.02.04 Non-Alcoholic and Soft Drink Production
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 operating expenses and capital formation expenses incurred in activities related to the manufacture of tobacco products, such as cigarettes, cigars, chewing tobacco, and snuff. It also includes the curing, drying, and other work related to the preparation of the leaf used to manufacture tobacco.

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; the manufacture 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; the manufacture of ropes and henequen, kenaf, etc. fabrics; the manufacture of sacks, cordage, rope, and twine.

Loans granted to finance 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, spinning, weaving, bleaching, and dyeing, printing and finishing of yarns and fabrics, the manufacture of tapestries and carpets, the manufacture 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 manufacture of knitted fabrics and extends to the sewing of underwear and clothing made from the same fabrics, including their bleaching, dyeing, and finishing. (The manufacture of knitted clothing in separate establishments that begin their production process with the use of already manufactured knitted fabrics is listed in Code 3.05.02 “Clothing Manufacturing”).

03.04.03 Sack, Twine, and Cordage Manufacturing

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

03.04.90 Other Textile Product Manufacturing
Includes loans intended to finance the manufacture 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
CONFECTIONED WITH 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 to finance activities included within the footwear, clothing, and other articles manufactured with textiles division can be coded as follows:

03.05.01 Footwear Manufacturing
Includes loans intended for the manufacture 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 manufacture of clothing through the cutting and sewing of fabrics, leather, skins, and other materials, the construction of hat forms, decorations, and accessories; the manufacture of umbrellas and parasols; the manufacture of bathrobes, raincoats, and other waterproof clothing; leather or skin clothing.

03.05.90 Other Manufactured Articles of Textile Materials, except Clothing
Includes loans intended for activities included in the manufacture of textile material articles for the home, such as curtains, upholstery, sheets, pillowcases, napkins, tablecloths, covers; 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; the manufacture of boards, planks, plywood, and tongue-and-groove wood, establishments dedicated to wood preservation. The manufacture 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 manufacture of furniture and accessories for the home, 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 manufacture of paper, cardboard, and articles produced from paper and cardboard.

Loans granted to finance activities included within the paper, cardboard, and paper and cardboard product manufacturing division can be coded as follows:

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

03.08.02 Paper and Cardboard Product Manufacturing
Includes loans intended for the manufacture of paper and cardboard articles such as: lined paper, notebooks, notepads, envelopes, and similar items; 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 work; commercial lithography; the manufacture 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 manufacture of leather and skin products, with the exception of footwear and clothing.

Loans granted to finance activities included within the leather and leather product industries division 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 manufacture of leather articles (excluding footwear and other clothing) such as briefcases, suitcases, handbags, wallets, cigarette cases, 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 manufacture of tires and tubes for vehicles; vulcanized rubber footwear; articles of natural or synthetic rubber for industrial and mechanical uses and diverse articles, such as gloves, sponges, and other natural or synthetic rubber products. Regenerated rubber obtained from used tires, waste, and scraps is included.

Loans granted to finance activities included within the rubber products division can be coded as follows:

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

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

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

Loans granted to finance activities included within the chemical product manufacturing division can be coded as follows:

03.12.01 Industrial Chemical and Fertilizer Product Manufacturing
Includes loans related to the manufacture of essential industrial chemical products, organic and inorganic, such as acids, bases, and salts; chemical intermediates 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, composed 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 manufacture of paints, base varnishes, and lacquers, enamels, and varnishes.

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

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 petroleum crude derivatives.

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

Loans granted to finance activities included within the non-metallic mineral product manufacturing division can be coded as follows:

03.14.01 Non-Metallic Construction Product Manufacturing
Includes loans related to the manufacture 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 manufacture of glass and glass products, except the carving of optical lenses.

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

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

03.14.90 Other Non-Metallic Product Manufacturing
Includes loans intended for the manufacture 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 manufacture of cast and forged iron; and the manufacture of other basic forms of ferrous and non-ferrous metals, starting with the transformation process from blast furnace smelting to the manufacture 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 METAL PRODUCT MANUFACTURING, EXCEPT
MACHINERY AND TRANSPORT 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 chambers;

manufacture 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 that specialize in enameling, varnishing, galvanizing, gilding, nickel-plating and polishing metal articles, and blacksmithing and welding work.

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

03.16.01 Manufacture of Metal Furniture and Accessories
Includes loans related to the manufacture of metal furniture and accessories.

03.16.02 Manufacture of Structural Metal Products
Includes credits related to the manufacture of structural metal products, such as: doors, grilles and door and window frames; stairs and other metal architectural elements.

03.16.90 Manufacture of Other Metal Products
Includes credits related to the manufacture of other unspecified metal products mentioned above.

03.17.00 MANUFACTURE AND ASSEMBLY OF NON-ELECTRICAL MACHINERY
This division groups loans intended to finance current expenses and expenses for capital formation related to the manufacture and assembly of machinery and primary motors, except for electrical material. It includes tractors and agricultural and industrial conveyors; refrigerators; equipment 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 parts of machinery and equipment and to the production of bearings.

03.18.00 MANUFACTURE AND ASSEMBLY OF MACHINERY, APPLIANCES,
ACCESSORIES AND ELECTRICAL ITEMS
This division groups loans intended to finance current expenses and capital formation expenses incurred in the manufacture and assembly of machines, apparatus and items for the production, accumulation, transmission and transformation of electrical energy, such as generators and equipment for transmission and distribution of electricity; electrical accessories; such as vacuum cleaners, fans, stoves and stoves; insulated wire and cable; electrical material for motor vehicles; electrical lamps; electrical batteries; the repair of all these appliances is included.

03.19.00 MANUFACTURE OF TRANSPORT MATERIAL
This division groups loans intended to finance current expenses and capital formation expenses incurred in the construction, assembly and repair

of passenger and cargo transport material by land, sea and air.

03.20.00 MANUFACTURE OF PLASTIC PRODUCTS
This division groups loans intended to finance current expenses and capital formation expenses related to the molding, extrusion and formation of plastic material articles, such as: tableware, table settings and kitchen utensils; mats, containers and jars; laminated sheets, rods and tubes; insulation materials; manufacture of toys, dolls, suitcases, handbags, purses and similar articles made of plastic materials.

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

03.20.01 Manufacture of Plastic Material Products
Includes loans related to the manufacture of tableware, table settings, kitchen utensils, containers and jars.

03.20.02 Manufacture of Plastic Material Toys
Includes loans related to the manufacture of plastic material toys and dolls.

03.20.03 Manufacture of Plastic Material Purses and Bags
Includes loans related to the manufacture of suitcases, handbags, purses and similar articles made of plastic material.

03.20.90 Manufacture of Other Plastic Material Products
Includes loans related to the manufacture of other plastic products such as: tubes; laminated sheets, unspecified plastic materials mentioned above.

03.21.00 OPTICAL INSTRUMENTS INDUSTRY
This division includes loans intended to finance current operating expenses and capital formation expenses related to the manufacture of optical instruments; lenses and ophthalmic articles, including optical instruments for scientific and medical use.

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

03.21.01 Manufacture of Optical Lenses
Includes loans related to the manufacture of lenses for eyeglasses, contact lenses and other lenses for medical or scientific use.

03.21.90 Manufacture of Other Optical Instruments
Includes loans related to the manufacture 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.

Loans granted for the financing of activities included within the Maquila Industry division can 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 the manufacturing industry that do not appear in the previous categories.

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

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

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

03.90.90 Diverse Manufactures
Includes loans related to unspecified manufacturing industries mentioned above.

03.95.00 Refinancing for Manufacturing Industry Destination

04.00.00 CONSTRUCTION
This destination comprises the construction, repair and demolition of buildings, houses, roads and streets; basic construction work, such as sewers and water conduits; embankments, railways, piers, tunnels, underground roads, elevated roads, bridges, viaducts, dams, drainage works, sanitary works, aqueducts, irrigation works and flood retention walls, hydroelectric dams, hydraulic installations, gas conduits, oil pipelines and other types of fundamental construction; maritime work, such as dredging, removal of underwater obstacles, pile installation, 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. Land, house, building and other construction sales operations are included in the Commerce Sector.

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 salaries and wages, including bonuses, food, medical and clinical services; c) Insurance; d) Purchase of all kinds of construction materials on the market or direct import.

B) Capital Formation Expenses may include:
a) Purchases on the market or import of machinery and equipment; b) Tractors, bulldozers, mechanical shovels, excavators, boreholes or well drills; c) Devices for lifting construction material; d) Mixing or concrete machinery; e) Stone crushing machinery; f) Transport machinery and equipment for construction use; g) Buildings for offices, 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 houses.

Loans granted for the financing of activities included within the housing construction division can 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 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 AGRICULTURAL CONSTRUCTIONS
This category groups loans intended to finance current operating expenses in the construction of agricultural facilities, such as: well opening; irrigation works; swamp drainage; construction, expansion and repair of piers, boatyards, shipyards, warehouses, houses and other constructions in the 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 warehouses, supermarkets, cinemas, theaters, banks and parking lots; buildings for educational centers, offices and professional offices; 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 housing expansion and repair.

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, canals and marine dredging, retaining walls, hydraulic installations, gas conduits, oil pipelines, hydroelectric power plants, sewers and water conduits, 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 electrical energy, natural gas and water; sanitary services are also included such as waste destruction and sewage disposal.

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 salaries and wages; b) Medical and clinical services; c) Insurance; d) Fuels and lubricants and e) Transport

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

Land necessary for the construction of buildings for the production or provision of services 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 ELECTRICAL ENERGY
Includes loans incurred in the production, transmission and distribution of electrical 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 sewage. Urban drainage systems are also included in this group.

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

06.00.00 COMMERCE
This Economic Credit Destination comprises the purchase and sale of products with the object of reselling them in their same state at a higher price, in the place, time and

appropriate conditions for the buyer. It includes, in addition to the activities of merchants proper, the activity developed by producers in other sectors of the Economy in terms of distribution or sale of their products and the importation of goods destined for commercialization; it also includes the activities of sales intermediary offices and 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; it also includes the acquisition of equipment such as cash registers, safes, calculators, meters etc. (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 COMMERCE DESTINATION
Under this division, loans intended to finance purchases abroad of all types of products for their commercialization are classified.

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

06.01.01 Financing for the Import of Machinery and Equipment
Includes loans intended to finance the import 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 machinery for Industrial and agricultural use. The import of spare parts for the aforementioned types of machinery is included.

06.01.02 Financing for the Import of Transport Equipment for Productive Activities
Includes loans intended to finance the imports for commercialization, of all types of transport equipment used in productive activities; such as:
railway material, rolling stock and trams; buses, trucks, vans, pickups, jeeps,

panels, trailers; includes the importation of chassis, bodies, and spare parts for this class of vehicles.
06.01.03 Financing for Vehicle Importation
Includes loans destined to finance the Importation for commercialization of motor vehicles for personal use, boats, yachts, small aircraft, helicopters, and also motorcycles, station wagons, bicycles, etc.; and also includes the importation of spare parts for the vehicles included in this Chapter.
06.01.04 Financing for Importation of Raw Materials, Semi-Processed Products, and Other Inputs for Agriculture and Industry
Includes loans destined to finance the importation, for commercialization, of all kinds of industrial or agricultural raw materials such as wheat, raw tobacco, sawn timber, crude oil, elements and chemical compounds, fertilizers, pesticides, tanning and dyeing materials, hides, etc. Also includes the importation of semi-processed products to be subjected to new processing in the country, such as yarns and threads of textile fibers, cement, glass, aluminum, iron, steel, and other metals in primary form. In general, this title includes all those products that constitute inputs in industrial and agricultural production.
06.01.05 Financing for Importation of Food and Medicinal Products
Includes loans destined to finance the importation for commercialization of all kinds of food products, whether raw or prepared; likewise, it covers 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 Importation of Textile Products and Clothing
Includes loans destined to finance the imports for this title the importation of footwear.
06.01.07 Financing for Importation of Beverages, Tobacco, Perfumes, and Cosmetics
Includes loans destined to finance the Importation for commercialization of beverages, cigars, cigarettes, and chewing tobacco; lotions and perfume in any form; all kinds of cosmetics and toiletries.
06.01.08 Financing for Importation of Metal Manufactures
Includes loans destined to finance the imports 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 items, etc.

Alameda Juan Pablo II, between 15 and 17 Av. Norte, San Salvador, El Salvador. Tel. (503) 2281-8000 www.bcr.gob.sv CNBCR-09/2023 NRP-41 TECHNICAL STANDARDS ON THE PROCEDURE FOR INFORMATION COLLECTION FROM THE CENTRAL RISK SYSTEM Approval: 26/09/2023 Validity: 1/01/2024 Includes loans destined to finance the exportation of products, manufactured from petroleum and its derivatives.
06.02.09 Financing for Chemical Products Exportation
Includes loans destined to finance the exportation of perfumery products, cosmetics, etc., fertilizers, insecticides, fungicides, and disinfectants, etc., medicines; and other chemical products.
06.02.10 Financing for Metal Products Exportation, except Machinery and Transport Equipment
Includes loans destined to finance the exportation of metal products manufactured in the country, tinplate containers, and other tinplate articles, hand tools, cutlery, and hardware, kitchen sets, wire articles, metal furniture, and other metal manufacturing products.
06.02.11 Financing for Transport Material Exportation
Includes loans destined to finance the exportation of bodies, chassis of land transport vehicles; also includes the exportation of boats and yachts; and any metal product related to transport vehicles.
06.02.12 Financing for Non-Metallic Mineral Products Exportation
Includes loans destined to finance the exportation of non-metallic products for construction, glass products; clay objects, pottery, and porcelain; cement and cement products; and other non-metallic products (gypsum, concrete, carved stones, graphite, asbestos, etc.)
06.02.13 Financing for Wood Products Exportation
Includes loans destined to finance the exportation of furniture and accessories for office and home; and other wooden articles.
06.02.14 Financing for Beverages Exportation
Includes loans destined to finance the exportation of distilled spirit beverages, wines, malted beverages, non-alcoholic and gaseous beverages.
06.02.15 Financing for Leather and Rubber Products Exportation
Includes loans destined to finance the exportation of leather, skins, briefcases, suitcases, wallets, vulcanized rubber footwear, regenerated rubber, tires, various plastic articles, and other kinds of leather and rubber articles natural or synthetic (leather footwear exports are included in Code 6.02.07).
06.02.16 Financing for Paper and Cardboard and Paper and Cardboard Products Exportation
Includes loans destined to finance the exportation of paper and cardboard and paper and cardboard products, such as: ruled paper, notebooks, bags, boxes, and other packaging and in general any paper and cardboard product.
06.02.17 Financing for Livestock Exportation
Includes loans to finance the exportation of cattle, swine, and other kinds of live or standing livestock.
06.02.18 Financing for Services Exportation
Includes loans destined to finance expenses derived from the fulfillment of commitments by private companies with affiliated companies, organizations, or governments of other countries. Includes financing such as: those granted to national construction companies, services provided by engineers, architects, agriconomists, economists, auditors, etc.
06.02.19 Financing for Artificial or Synthetic Fiber Yarns, Spun Yarns, and Fabrics Exportation
Includes loans destined to finance the exportation of yarns, spun yarns, and fabrics of artificial or synthetic fibers or mixtures of these with cotton.
06.02.20 Financing for Coarse Fiber and Coarse Fiber Fabric Products Exportation
Includes loans destined to finance the exportation of coarse fiber fabrics and other coarse fiber products.
06.02.90 Financing for Other Export Products
Includes loans destined to finance the exportation of all items not classified previously.
06.03.00 INTERNAL COMMERCE
Under this division, loans destined to finance internal operations of purchase, sale, and resale, whether of imported products or produced in the country, are included. Loans granted for the financing of activities included within the internal commerce division may be coded as follows:
06.03.01 Commercialization 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 literal.

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

07.00.00 TRANSPORTATION, STORAGE, AND COMMUNICATIONS
This destination includes the transportation of passengers and cargo by land, water, and air, with the service of custody and storage of goods provided confidentially; and with telephone, telegraph, and radiotelephone communication services. Financing includes credits destined 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 care; c) Purchase in place or importation of fuel, lubricants, and spare parts. d) Current repair and maintenance expenses of the equipment used in the company.
Capital Formation Expenses may include:
Purchase in place 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 TRANSPORTATION
This item includes expenses related to transportation services of passengers and cargo by any route. Loans granted for the financing of activities included within the Transportation division may be coded as follows:
07.01.01 Passenger or Cargo Transportation by Railway
Loans related to passenger and cargo transportation services by railway are included.

Examples of Current Operational Expenses are:
a) Wages and salaries, including commissions and bonuses; b) Purchase in place or importation of fuels, lubricants, and electricity service; c) Acquisition of materials and other inputs necessary in production; d) Payment for transportation service and various administrative expenses; e) Payment for lease of premises or furnishings, etc.
Capital Formation Expenses may include:
Purchase in place and importation of all types of fixed assets necessary in the productive unit. (The construction of buildings and other necessary installations is included in the Construction Sector, Code 4.04.00 Commercial Buildings
08.01.00 EDUCATIONAL ESTABLISHMENTS
Loans destined to finance current operational expenses and capital formation expenses of educational centers at any level are included under this division. Includes official and private education provided by institutions, or by private teachers, such as full-time, part-time, or intensive education, 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 may be coded as follows:
08.01.01 Basic Education Establishments
Loans specific to basic education centers are included. Includes general education at the primary or school level. Preschool education in schools for toddlers, kindergartens.
08.01.02 Secondary Education Establishments
Loans specific to secondary education centers are included. Includes general education at the secondary level, aimed at preparing students for

08.01.03 Higher Education Establishments
Includes loans specific to higher education centers. It comprises post-secondary education leading to a university degree or a non-university specialization.

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

08.01.90 Other Educational Establishments
Includes loans specific to other educational establishments.

08.02.00 MEDICAL AND HEALTH SERVICES
Includes loans intended to finance the current operating expenses and capital formation expenses of establishments such as hospitals, clinics, laboratories, medical and dental clinics; and all centers dedicated to providing medical, surgical, dental, and other health services.

08.03.00 TECHNICAL SERVICES
Loans intended to finance current operating 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 ENTERTAINMENT SERVICES
Loans intended to finance current operating expenses and capital formation expenses related to the activities of entertainment centers, such as: cinemas, theaters, television channels, sports centers and other services such as dance halls, billiard rooms, sports fields, athletics tracks, swimming pools, skating rinks, gyms, amusement halls, 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 supported by certifications or statements attesting that the loan product is related to the beneficiaries' study plans, are included under this title.

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

08.90.00 VARIOUS PERSONAL SERVICES
Loans for all kinds of personal services not specified above are included. Loans granted to finance activities included within the Various Personal Services division can be coded as follows:

08.90.01 Restaurants, Cafés and Similar
Includes loans related to the activities of establishments dedicated to the sale of food and beverages of any kind, such as: restaurants, cafés, drive-ins, pupuserías and others similar. Commercial establishments are excluded, such as: supermarkets, grocery stores or shops, drugstores or pharmacies, butcher shops, etc.; included in the Commerce Sector, Code 6.04.90.

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

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

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

08.90.05 Electrical Repair Workshops
Includes loans from workshops dedicated mainly to the repair, services, and installation of radio and television receivers; radio transmission equipment and antennas in homes; gramophones and tape recorders, refrigerators, washing machines, irons, mechanical vacuums, toasters, electric ovens, and other electrical appliances for domestic and personal use.

08.90.06 Repair Workshops for Collective Transport and Cargo Vehicles
Includes loans from specialized workshops (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 Automobile and Motorcycle Repair Workshops
Includes loans from specialized workshops for the general public in the repair of automobiles, motorcycles, and parts or components of these vehicles.

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

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

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 a Value of up to US$ 9,142.86
Includes loans granted to buy 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 buy 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.
Includes 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.

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, whether for constructions intended for housing or for recreation.

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 originating from 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 originating from consumption
10.00.05 Loans for the purchase of appliances
10.00.06 Loans for the purchase of furniture
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 institutions qualified as such by the Central Bank and the Superintendency 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 Financial 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
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
This sector records loans intended to refinance activities not classified in other destinations, 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 from Private Companies
12.02.00 Credits for the Payment of Taxes
12.00.99 Other Unclassified Credits
12.95.00 Other Refinancing

San Salvador May 2000

Annex F
CREDIT MANUAL BY ECONOMIC DESTINATION
EQUIVALENCE TABLE OF CREDIT CODES BY ECONOMIC DESTINATION AUGUST 2000

Current Manual New Manual
1.00.00 AGRICULTURAL 01.00.00 AGRICULTURAL
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 Dry Land 01.01.05 Bean Crop Under Irrigation and Dry Land
1.01.06 Rice Crop Under Irrigation and Dry Land 01.01.06 Rice Crop Under Irrigation and Dry Land
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

Current Manual New Manual
1.01.21 Cabbage Crop 01.01.21 Cabbage Crop
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 Crop 01.01.30 Aloe 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

Current Manual New Manual
1.03.00 POULTRY 01.03.00 POULTRY
1.04.00 FORESTRY AND WOOD EXTRACTION 01.04.00 FORESTRY AND WOOD EXTRACTION
1.05.00 FISHING AND CAPTURE 01.05.00 FISHING AND CAPTURE
1.05.01 Offshore Fishing 01.05.01 Offshore 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 APICULTURE 01.06.00 APICULTURE
1.07.00 AGRICULTURAL SERVICES 01.07.00 AGRICULTURAL SERVICES
1.08.00 RABBITRY 01.08.00 RABBITRY
9.01.00 Refinancing to the Agricultural Sector 01.95.00 Refinancing for Agricultural 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 Refinancing to the Agricultural Sector 01.95.90 Other Refinancing for Agricultural 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 Extraction of Salt 02.02.02 Extraction of Salt
2.02.03 Extraction of Lime and Gypsum 02.02.03 Extraction of Lime and Gypsum
2.02.90 Extraction of Other Non-Metallic Minerals 02.02.90 Extraction of Other Non-Metallic Minerals
9.02.00 Refinancing to the Mining and Quarries Sector 02.95.00 Refinancing for Mining and Quarries Destination

Current Manual New Manual
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 Processing of Dairy Products 03.01.02 Processing of Dairy Products
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 Seafood 03.01.04 Packaging and Preservation of Fish and Other Seafood
3.01.05 Manufacturing of Mill Products and Coffee Roasteries 03.01.05 Manufacturing of Mill Products and Coffee Roasteries
3.01.06 Processing of Bakery Products 03.01.06 Processing of Bakery Products
3.01.07 Production and Refining of Sugar 03.01.07 Production and Refining of Sugar
3.01.08 Manufacturing of Chocolates and Confectionery 03.01.08 Manufacturing of Chocolates and Confectionery
3.01.09 Manufacturing of Edible Vegetable Oils and Fats 03.01.09 Manufacturing of Edible Vegetable Oils and Fats
3.01.10 Coffee Beneficiation 03.01.10 Coffee Beneficiation
3.01.11 Manufacturing of Animal Feed 03.01.11 Manufacturing of Animal Feed
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 Alcoholic Beverages 03.02.01 Distillation, Rectification and Mixing of Alcoholic Beverages
3.02.02 Processing of Wines 03.02.02 Processing of Wines
3.02.03 Processing of Beer and Malt 03.02.03 Processing of Beer and Malt
3.02.04 Processing of Non-Alcoholic and Carbonated Beverages 03.02.04 Processing of Non-Alcoholic and Carbonated Beverages
3.03.00 TOBACCO INDUSTRY 03.03.00 TOBACCO INDUSTRY
3.04.00 MANUFACTURE OF TEXTILE PRODUCTS 03.04.00 MANUFACTURE OF TEXTILE PRODUCTS
3.04.01 Manufacturing of Yarns, Fabrics and Textile Finishes 03.04.01 Manufacturing of Yarns, Fabrics and Textile Finishes
3.04.02 Manufacturing of Knitted Fabrics 03.04.02 Manufacturing of Knitted Fabrics

Current Manual New Manual
3.04.03 Manufacturing of Sacks, Cord and Twine 03.04.03 Manufacturing of Sacks, Cord and Twine
3.04.90 Manufacturing of Other Textile Products 03.04.90 Manufacturing of Other Textile Products
3.05.00 MANUFACTURE OF FOOTWEAR, CLOTHING AND OTHER ARTICLES MADE FROM TEXTILES 03.05.00 MANUFACTURE OF FOOTWEAR, CLOTHING AND OTHER ARTICLES MADE FROM TEXTILES
3.05.01 Manufacturing of Footwear 03.05.01 Manufacturing of Footwear
3.05.02 Manufacturing of Clothing 03.05.02 Manufacturing of Clothing
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 MANUFACTURE OF FURNITURE AND ACCESSORIES 03.07.00 MANUFACTURE OF FURNITURE AND ACCESSORIES
3.08.00 MANUFACTURE OF PAPER, CARDBOARD AND PAPER AND CARDBOARD PRODUCTS 03.08.00 MANUFACTURE OF PAPER, CARDBOARD AND PAPER AND CARDBOARD PRODUCTS
3.08.01 Manufacturing of Paper and Cardboard 03.08.01 Manufacturing of Paper and Cardboard
3.08.02 Manufacturing of Paper and Cardboard Products 03.08.02 Manufacturing of Paper and Cardboard Products
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 Manufacturing of Leather Articles 03.10.02 Manufacturing of Leather Articles
3.11.00 Rubber Products 03.11.00 Rubber Products
3.11.01 Manufacturing of Tires and Tubes 03.11.01 Manufacturing of Tires and Tubes
3.11.90 Manufacturing of Other Rubber Products 03.11.02 Manufacturing of Other Rubber Products
3.12.00 MANUFACTURE OF CHEMICAL PRODUCTS 03.12.00 MANUFACTURE OF CHEMICAL PRODUCTS
3.12.01 Manufacturing of Industrial Chemical Products and Fertilizers 03.12.01 Manufacturing of Industrial Chemical Products and Fertilizers
3.12.02 Manufacturing of Vegetable and Animal Oils and Fats 03.12.02 Manufacturing of Vegetable and Animal Oils and Fats

DATE: DD/MM/YYYY SERIAL NUMBER OF SUBMISSION

DATA SUBMISSION REPORT
TO:
SUPERINTENDENCY OF THE FINANCIAL SYSTEM
BY MEANS OF THIS PRESENT IT IS CERTIFIED THAT THE DATA WITH THE INFORMATION FROM THE SYSTEM:__________________________________________________________________ OF THE INSTITUTION:__________________________________________________________ FOR THE MONTH OF: ____________________________________________________________, HAVE BEEN UPDATED AND VERIFIED THROUGH THE VALIDATION MODULE INSTALLED BY THE SUPERINTENDENCY OF THE FINANCIAL SYSTEM, SENDING THE FOLLOWING RECORDS:

DETAIL OF PERSONS.
DETAIL OF CREDIT REFERENCES.
DETAIL OF GUARANTEES BY REFERENCE.
DETAIL OF MORTGAGE GUARANTEES.
DETAIL OF SURETIES, BONDS AND STAND BY LETTERS.
DETAIL OF GUARANTEE FUNDS.
DETAIL OF PLEDGE GUARANTEES.
DETAIL OF TRUST GUARANTEES.
DETAIL OF PIGNORATE GUARANTEES.
DETAIL OF POLICY GUARANTEES
DETAIL OF FIXED PLEDGE VALUE GUARANTEES
DETAIL OF PARTNERS OF DEBTOR COMPANIES.
DETAIL OF BOARD MEMBERS OF DEBTOR COMPANIES.
DETAIL OF REFERENCES CANCELLED BY REFINANCINGS.
DETAIL OF CURRENT EXPENSES OR FOR CAPITAL FORMATION.
DETAIL OF UNITS OF MEASURE TO BE FINANCED.
I DECLARE THAT THE ABOVE RECORDS ARE TRUE, AND THE CONTENT IS EXACT AND FORM PART OF THIS DECLARATION AND THAT IT IS WITHIN MY KNOWLEDGE THAT IF I DECLARE FALSE INFORMATION I WILL INCUR RESPONSIBILITY BEFORE THAT SUPERINTENDENCY _______________________________________ RESPONSIBLE:
POSITION:

Classification of loans
For the purposes of these Standards, loan operations can be classified, according to the following conceptualizations:
1.1 Declining Credit: This is a credit agreed upon for a determined 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 Declining Credit: This is a credit that is agreed upon with
partial scheduled 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 current
account, overdrawing their account with prior bank authorization, or by an eventual 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.
Delinquent Portfolio:
A delinquent portfolio will be considered to include those credits that have a delinquency of more than ninety days of one installment or of the capital and interest balance, which will cause the capital balance to be classified as delinquent portfolio. Provisioned interests and those that accrue in the future will be controlled in off-balance sheet accounts, provided that there is delinquency.
Refinanced Credits:
A refinanced credit is understood as one granted by a bank to cancel, total or partially, another obligation or obligations of the same entity. For the purpose of determining the risk category of a debtor, refinancings will not be considered when they involve the consolidation of debts that have not had delinquency in the last three months. The renewals of revolving credit lines are not considered refinancing provided they are renewed within the term of the same line.

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; provided that such debts have not had delinquency in the last three months, otherwise it will be taken as refinancing.

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

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

Co-debtor:
A person who jointly with one or more others obligates themselves to the payment of a debt, and who also receives the benefits of the loan.
Investment Certificates:
These are Negotiable Securities on the Stock Exchange that a company issues with the object of attracting funds from the financial market.
Credit Destination:
This 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 International Uniform Industrial Classification of the United Nations (ISIC), which facilitates the reference framework for the classification of national accounts and also allows international compatibility. Therefore this code identifies the activity for which the debtor has received financing.
Guarantor:
A person who before a third party assumes the quality 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 or Economic Activity of the company or natural person will be understood as the main activity that generates the greatest cash flow, said code having to 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 will be understood as the same concept of working capital, understood as these the disbursements made by the financial entity to attend the business activities of the debtor, relative to production, marketing and sale, generally these expenses are applied to the cost of production of the same 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:
These are expenses destined for the acquisition of goods or services whose value is applicable to the cost of production of more than one accounting period, that contribute 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 that the bank grants 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 source of payment are not considered extensions.
Non-domiciled Persons:
Non-domiciled or non-resident persons will be understood as persons who reside abroad and who have their center of economic interest outside the country.
Documented Premiums:
These are financings granted by an Insurance entity, for the payment of premiums through letters of exchange.
Delinquent Balance:
The delinquent balance will 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:
These are 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 will be the definition of the National Commission of Micro and Small Enterprise in the "Law of 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 Workers
Remunerated)
Financial (Annual Gross Sales)
Sole Proprietorship or Self-Employment
"Any person who develops an economic activity independently, in a fixed location or ambulant, with annual gross sales lower than $5,715, and without remunerated workers." Fixed or Ambulant Without remunerated workers Up to $5,715 Micro Enterprises "Natural or legal person who operates in the various sectors of the economy, through an economic unit with a level of income from annual gross sales of goods or services up to 500 minimum monthly wages of the commerce and services sector and that has up to 10 workers." (1) Repealed (1) Repealed (1) Repealed (1)

According to their state of development, micro-enterprises are sub-classified as follows:
(1)
Subsistence Microenterprise
"Level of income from annual gross sales of goods or services up to 57 minimum monthly wages of the Commerce and services sector and up to 2 workers" (1)

Fixed (1) Up to 2 (1) Annual gross sales of goods or services up to 57 minimum monthly wages (1) Accumulation Microenterprise "Level of income from annual gross sales of goods or services greater than 57 up to 300 minimum monthly wages of the commerce and services sector and from 3 to 4 workers" (1)

Fixed (1) From 3 to 4 (1) Annual gross sales of goods or services greater than 57 up to 300 minimum monthly wages (1) Expansion Microenterprise "Level of income from annual gross sales of goods or services greater than 300 up to 500 minimum monthly wages of the commerce and services sector and from 5 to 10 workers" (1)

Fixed (1) From 5 to 10
(1)
Annual gross sales of goods or services greater than 300 up to 500 minimum monthly wages (1) Small Enterprise "Natural or legal person who operates in the various sectors of the economy, through an economic unit with a level of income from annual gross sales of goods or services greater than 500 up to 5,000 Fixed From 11 to 50 (1) From more than 500 up to 5,000 minimum monthly wages of the commerce and services sector. (1)

Medium Enterprise
"Natural or legal person who operates in the market producing and/or marketing goods or services at own risk, through an organizational unit, with a level of annual gross sales up to $7.0 million, and up to 100 remunerated workers" Fixed Up to 100 Up to $7.0 Million Large Enterprise "Natural or legal person who operates in the market producing and/or marketing goods or services at 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 Credits granted to the Central Government, Municipalities and Autonomous and Semi-Autonomous Official Institutions.1_/

1_/ Definition of the Superintendency of the Financial System When a natural or legal person does not meet any of the previously established conditions, their classification will be determined according to their levels of income from annual gross sales of goods or services. (1)
19. Contractual or Nominal Interest Rate:
Refers to the interest rate for active credit operations agreed upon in the contract and is the one resulting from adding or subtracting from the reference rate, the corresponding differential.

Reference Rate:
Refers to the single interest rate for active credit operations that the entity makes public knowledge for its lending operations in national currency and another for its lending operations in foreign currency.
Effective Rate:
Refers to the interest rate for active credit operations, the calculation of which will take into account the totality of charges that the bank will charge the client, incorporating the term and modalities to redeem the obligation.
Disbursed Amount:
This 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 authorized limit may be used partially or several times in the month, and reporting at the end of the month a balance equal to zero if the client paid before the information cutoff date. Cash withdrawals made through Credit Cards will 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 towards 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 that the information provided in the Central Risk System satisfies the minimum standards of consistency and quality of the same 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 valid. The following reconciliations are applicable to entities that manage their accounting through the Chart of Accounts for Banks, Insurance, Cooperative Banks and Savings and Credit Societies. The reconciliations between the Central Risk System and the Statistical Accounting System are as follows:

CENTRAL RISK ACCOUNTS STATISTICAL ACCOUNTING 1 Gross Loan Portfolio Sum of the saldo_referencia field from the referencia.xml file, for the asset code PD and portfolio codes 01 and 02. For Banks, Cooperative Banks and Savings and Credit Societies. Sum in absolute values of accounts 114 plus 1149. Sum in absolute values of accounts 114 plus 1149. For Insurance Companies Sum in absolute values of accounts 13 plus 1399. 2 Delinquent Loan Portfolio Sum of the saldo_vencido_k field from the referencia.xml file, for the asset code PD and portfolios 01 and 02. For Banks, Cooperative Banks and Savings and Credit Societies. Account 1148 For Insurance Companies Account 1303 3 Loans to Non-Domiciled Sum of the saldo_referencia field from the referencia.xml file, for the asset code PD, portfolio code 01 and 02, and resident field from the persona.xml file, marked with N. For Banks, Cooperative Banks and Savings and Credit Societies. Sum of accounts 114108 plus 114208 For Insurance Companies Sum of accounts 130106 plus 130206 4 Loans in Foreign Currency Sum of the saldo_referencia field from the referencia.xml file for the asset codes PD, marked with in the field codigo_moneda, with codes 001 and 003 For Banks, Cooperative Banks and Savings and Credit Societies. Sum of subaccounts of Loans 114 marked as FC

For Insurance Companies
Sum of subaccounts of Loans 13 marked as FC.
5 Letters of Credit
Sum of the saldo_referencia field from the referencia.xml file the types of assets marked with code "CC" in the field cod_activo of the referencia.xml file, for portfolio codes 01 and 02. For Banking Entities and Savings and Credit Societies. Account 4110 6 Bonds Sum of the saldo_referencia field from the referencia.xml file for types of assets marked with code "FA" in the field cod_activo of the referencia.xml file, for portfolio codes 01 and 02. For Banks, Cooperative Banks and Savings and Credit Societies. Account 4120 For Insurance Companies Account 6102 plus 6104 7 Delinquent Interest Balance Sum of the campo saldo_vencido_i, from the referencia.xml file for the asset codes PD and portfolio codes 01 and 02. For Banks, Cooperative Banks and Savings and Credit Societies. Account 9150 For Insurance Companies Sum of accounts 8109050 plus 8109060 8 Activated Interest Balance Sum of the fields saldo_vigente_i plus saldo_mora_i, from the file referencia.xml for the asset codes PD and c)ódigos de cartera 01 y 02. For Banks, Cooperative Banks and Savings and Credit Societies. Sum of subaccounts 114 whose 7th and 8th digit is equal to 99.

Thematic Loans (1)

Any project financing with positive environmental impact and/or oriented to resolve or mitigate social problems and achieve positive socioeconomic results for target populations. (1)

They can be classified, according to the following conceptualizations: (1)

25.1 Energy Efficiency: Financing to install solar panels, thermal insulation systems, solar water heaters, or LED lighting, both at the household and business level. It also includes Financing for the replacement/acquisition of machinery with lower energy consumption. (1)

25.2 Renewable Energy: Credits for the generation and/or distribution of clean energies (coming from renewable sources, such as wind, solar, geothermal, ...) (1)

25.3 Sustainable Transport: Loans for the purchase of electric or hybrid vehicles. (1)

25.4 Reduction and/or capture of Greenhouse Gas Emissions: Credits intended for the acquisition (includes substitution) of technologies that prevent Greenhouse Gases from reaching the atmosphere and/or for processes that extract existing gases and store them. (1)

25.5 Sustainable Construction: Mortgage or commercial loans designed for the construction or remodeling of properties with energy efficiency certifications. (1)

25.6 Water Resource Management: Credits intended for the acquisition of wastewater treatment plants, risk systems and/or water capture and treatment. (1)

25.7 Sustainable Agriculture: Credits intended to finance ecological and regenerative agricultural practices. (1)

25.8 Financial Inclusion and Equity: Credit lines focused on small and medium-sized enterprises led by women or located in marginalized areas.

25.9 Circular economy and waste management: Funds intended for machinery that reduces waste, recycles materials, or reduces water consumption in production. (1)

25.10 Affordable Housing: Loans that facilitate the construction and/or purchase of social interest houses. (1)

25.11 Solidarity Microcredits: Loans intended for vulnerable entrepreneurs without traditional credit history and/or with low incomes

25.12 Sustainability-linked Loans: Financing where conditions (such as interest rate reduction) are adjusted if the debtor reaches certain predetermined environmental and/or social objectives. (1)

25.13 Green Businesses: Loans intended for environmental and/or energy consulting firms. To environmental certifiers and/or technical assistance

25.14 Other green credits: Other credits with positive environmental impact.

25.15 Other social credits: Other credits oriented to resolve or mitigate social problems. (1)

25.16 Other thematic credits: Understand as other thematic credits, any project financing with positive environmental impact and/or oriented to resolve or mitigate social problems and achieve positive socioeconomic results for target populations. (1)

Technical Standards on the Procedure for Information Collection from the Central Risk System

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

Lineage: In force

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