2022 Report and Financial Statements
2022 REPORT AND FINANCIAL STATEMENTS - BANCO REGIONAL
LETTER FROM THE PRESIDENT
Guarantees received
ECONOMIC AND FINANCIAL PERFORMANCE
ITEM
Securities and deposit management
Sale and transfer of portfolio
Other memorandum accounts
Foreign business and collections
Portfolio Sale Agreement (*)
Allowances to be made for exceptional measures
Forward Operation - Seller
December 31, 2022
Gs.
14.533.766.859.481
2.002.615.940.160
1.158.393.252.053
1.164.963.626.052
23.737.821.597
30.000.000.000
2.056.860.400
49
December 31, 2021
Gs.
14.433.659.274.961
2.458.791.742.315
1.174.759.442.330
1.091.341.663.473
26.494.522.309
16.746.668.928
20.106.506.800
Forward Operation - Buyer
Total
3.158.749.900
18.918.693.109.643
5.852.921.500
19.227.752.742.616
(*) The entity has signed an agreement with Compañía Administradora de Riesgos S.A.(CARSA) committing to deliver portfolio with the specific characteristics mentioned in the document for a maximum amount of
Gs. 30.000.000.000 at the agreed sale price.
F. INFORMATION CONCERNING RESULTS
f.1 Profit and loss recognition
The Bank applied the accrual principle for the purposes of recognizing income and allocating expenses or costs incurred, with the following exceptions, in which income is recognized as profit upon receipt or
collection, as established by Resolution No. 1, Act No. 60 of the Central Bank of Paraguay, dated September 28, 2007, and its subsequent amendments:
a) financial products accrued and not received from debtors with overdue receivables and their valuation gains.
b) accrued and uncollected financial products relating to non-performing loans classified in categories 2 (other than by subjective criteria), 3, 4, 5 and 6, which are recognized as income upon collection.
c) valuation gains of performing loans and non-performing loans classified in categories 2 (other than by subjective criteria), 3, 4, 5 and 6, which are recognized as gains upon collection.
d) gains to be realized on the sale of term assets, which are recognized as income as the credits are collected.
e) gains from the valuation of term sale transactions; and
f) certain fees for banking services.View entire presentation