2022 Report and Financial Statements
2022 REPORT AND FINANCIAL STATEMENTS - BANCO REGIONAL
LETTER FROM THE PRESIDENT
ECONOMIC AND FINANCIAL PERFORMANCE
26
References:
(a) Includes capital and interest accrued (net of suspended valuation gains);
(b) The allowance percentages and risk categories defined for the classification and the 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 BCP dated September 28, 2007, and its subsequent amendments.
(c) generic allowances established by the Entity in accordance with the requirements of Resolution 1/2007 of the Central Bank of Paraguay, and additional generic allowances defined by Management and the
Board of Directors of the Bank.
(d) The allowances are recognized by also considering the contingent balances. For those debtors that do not have computable guarantees, the allowances are calculated on the total risk (monetary debt plus con-
tingent liabilities). For the rest of the debtors, the allowances are calculated in two tranches, with the guarantees being calculated in the second tranche.
(e) contains portfolio allowances under transitory measures and exceptional measures as of December 31, 2022, and 2021 respectively, in the amount of Gs. 114.846.137.482 and Gs. 150.667.916.006, respectively.
c.6.3 Non-performing loans
The non-performing loan portfolio was composed as follows:
Overdue receivables
ITEM
Undergoing proceeding
Non-performing loans
Loans for overdrafts - Financial sector
Accrued interest
(-) Suspended valuation gain
(-) Allowances
TOTAL
DECEMBER 31, 2022
Gs.
68.670.358.469
122.338.989.153
381.182.639.881
9.856.576.900
(14.224.526.697)
(346.059.015.432)
221.765.022.274
DECEMBER 31, 2021
Gs.
23.517.383.314
54.457.711.747
273.263.772.924
1.725.207.732
8.433.226.461
(11.707.418.762)
(195.309.596.202)
154.380.287.214View entire presentation