2022 Report and Financial Statements slide image

2022 Report and Financial Statements

2022 REPORT AND FINANCIAL STATEMENTS - BANCO REGIONAL LETTER FROM THE PRESIDENT ECONOMIC AND FINANCIAL PERFORMANCE 23 The resolutions allow the deferral of the charges generated by the allowances calculated on the balance of the portfolio benefited by these exceptional measures, which will be gradually recognized in the statement of income as follows: - For the portfolio benefited under Resolution 4, N° Act 18 dated March 18, 2020 in a term not to exceed 36 months. Allowances will be released gradually and appropriate to the categories immediately below, for each 20% of principal amortization of the portfolio benefiting from the exceptional measure. - - For the portfolio benefited under Resolution No. 4, Minute No. 23 dated April 2, 2020, exonerates from the obligation to recognized allowances for a period of 18 months after the disbursement date for new loans granted from March 16 to June 30, 2020, and that meet the conditions set forth in the aforementioned Resolution. At the end of the exoneration period, the losses arising from the allowance's recognition may be deferred and gradually recognized for up to 60 months. - The portfolio benefited under Resolution No. 1, Minute No. 17 dated March 25, 2021, is exempted from the obligation to make allowances for a term not exceeding 24 months. Provisions will be released gradually and appropriate to the categories immediately below, for each 20% of principal amortization of the portfolio benefiting from the exceptional measure. c) In 2022 fiscal year, the entity has considered the inclusion of certain operations under transitory measures to support productive sectors related to agricultural and livestock activities affected by adverse weather conditions, according to the conditions established in Resolution No. 14, Minute No. 1 dated January 6, 2022, of the Board of Directors of the Central Bank of Paraguay. - – This measure is in force until September 30, 2022. - The losses arising from the allowance's recognition may be deferred and gradually recognized for up to 24 months. - Provisions will be released gradually and appropriate to the categories immediately below, for each 20% of principal amortization of the portfolio benefiting from the exceptional measure. c.6.1 Performing loans - Financial sector In accordance with the rules for the valuation of assets and credit risks, established by the Superintendence of Banks of the Central Bank of Paraguay, the performing loan portfolio from financial sector is classified by risk as follows: As of December 31, 2022 CATEGORY OF RISK BOOK BALANCE BEFORE ALLOWANCES (A) Gs. ELIGIBLE GUARANTEES FOR ALLOWANCES Gs. ALLOWANCES BOOK BALANCE AFTER ALLOWANCES MINIMUM % (b) ESTABLISHED (c) 1 Total 246.043.547.441 246.043.547.441 432.426.994.005 432.426.994.005 0% Gs. 246.043.547.441 246.043.547.441 As of December 31, 2021 CATEGORY OF RISK 1 Total BOOK BALANCE BEFORE ALLOWANCES (A) Gs. 359.994.492.099 359.994.492.099 ELIGIBLE GUARANTEES FOR ALLOWANCES Gs. 258.742.535.283 258.742.535.283 ALLOWANCES MINIMUM % (b) ESTABLISHED (c) 0% BOOK BALANCE AFTER ALLOWANCES Gs. 359.994.492.099 359.994.492.099
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