2022 Report and Financial Statements
2022 REPORT AND FINANCIAL STATEMENTS - BANCO REGIONAL
LETTER FROM THE PRESIDENT
ECONOMIC AND FINANCIAL PERFORMANCE
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 Entity's portfolio of overdue loans is classified by risk as
follows.
As of December 31, 2022
27
CATEGORY OF RISK
BOOK BALANCE
BEFORE ALLOWANCES (a)
Gs.
ELIGIBLE GUARANTEES
FOR ALLOWANCES
Gs.
ALLOWANCES
MINIMUM % (b)
ESTABLISHED (c)
Gs.
BOOK BALANCE
AFTER ALLOWANCES
Gs.
1b
1.296.192.555
91.389.406
1,5%
(42.798.787)
1.253.393.768
2
3
4
5
6
8.192.496.515
8.660.543.423
5%
(1.532.823.126)
6.659.673.389
66.091.613.327
7.220.347.700
25%
(16.497.479.005)
49.594.134.322
109.913.749.772
47.944.601.479
50%
(39.224.983.116)
70.688.766.656
126.371.060.546
10.148.022.861
75%
(89.016.858.076)
37.354.202.470
255.958.924.991
48.727.525.808
100%
(199.744.073.322)
56.214.851.669
567.824.037.706
122.792.430.677
(346.059.015.432)
221.765.022.274
Total
As of December 31, 2021
CATEGORY OF RISK
BOOK BALANCE
BEFORE ALLOWANCES (a)
Gs.
1b
2
34
4
5
6
3.655.267.259
1.285.263.726
32.121.592.143
29.947.914.490
94.908.063.277
187.771.782.521
349.689.883.416
ELIGIBLE GUARANTEES
FOR ALLOWANCES
Gs.
ALLOWANCES
BOOK BALANCE
MINIMUM % (b)
ESTABLISHED (c)
Gs.
AFTER ALLOWANCES
Gs.
2.560.650.000
4.391.882.873
1,5%
(260.576.019)
5%
(897.286.805)
19.603.307.830
25%
(6.073.288.710)
3.394.691.240
387.976.921
26.048.303.433
14.607.687.023
50%
(10.182.990.769)
19.764.923.721
6.629.394.114
75%
(57.107.485.195)
37.800.578.082
58.096.434.691
100%
(120.787.968.704)
66.983.813.817
105.889.356.531
(195.309.596.202)
154.380.287.214
Total
References:
(a) Includes capital and interest accrued (net of suspended valuation gains),
(b) The allowance percentages and risk categories defined for the classification and provisioning of the loan portfolio are based on the criteria established for this purpose in Resolution No. 1, Minute No. 60 of the
Board of Directors of the Central Bank of Paraguay dated September 28, 2007, and its subsequent amendments; and
(c) The allowances are constituted by also considering the contingent balances. For those debtors that do not have computable guarantees, the allowance is calculated on the total risk (monetary debt plus
contingent liabilities). For the rest of the debtors, the allowance is calculated in two tranches, with the guarantees being calculated in the second tranche.View entire presentation