ncnac

ep. . 0 ' am04 (h or 6 -

al
eit
he
ceeem
opgrade M.cos -id
r:
o .g ada.
CONTINGENTS
Groups the accounts in which those operations are recorded
<, for
which the company has assumed credit risks, which in
in the future they can be converted into direct credits and generate obligations
towards third parties; as well as, those operations
e.
and. to guarantees and guarantee letters granted; letters of credit
issued and . / confirmed non-negotiated letters of credit; banker's
acceptances of issued letters of credit and acceptances of negotiated
confirmed letters of credit; authorized lines of credit and credits granted
but not disbursed; financial products
that may result in the loss of an asset or the accumulation of a liability.
"on
It includes the corresponding derived debtor nor I
and creditor accounts; underwriting contracts; and 'ah.
e ' •*2
other contingencies.
rrrr
 A ■'
'ih *8
.. _ .d ■■■
 *-.05. 0.0 0 a ; •2a E0.0 0
2' :d3/A
ce . .s awnjon se s0-/ee . -A
ode 0 • / ■ ' • ' ■ /.e c --a

(mACa 2," ■ -bon l 0

adh ' ■ c..m. " - to'....
aon" Aa
.o 0 a"a P ■ ce

36*0
tie
c
-Gives. —a"ma eoocne ne - m 23
":0 em.a. . and • 'ce
Paj,-ma

(
n.

o
c
2

d
■ 230.0 P• a
45
■-te a,e22 Yo*. 28
teiae o
- ne 2n
n. — c
nmu or “2 psjom • e gd -
n ,90 ■ J . .. A ■ „ 0o dh-
-0-2 fmmze Are —60 da
CD.
 1. a.2° •i W-a2mihomm-aAoahtmé-a
al ' e 4 e %' 1 ' e 4 oo' 1 ' e 4 eo' 1 ' e 4 eoc ' 1 ' e 4 eo' 1 ' e 4 e I
ITEM 71: QUOTAS
?
o0c 2 d-/ ■ . . m-/eoeea.d npomemocmeghnsd-mnoccad-/ DEBTORS
-A - eme or m-fmCommand e a da e/ - ando m-fmMen
It represents the eventual rights that the company would have
against its clients, in the event of having to assume the obligations
that they have contracted, for the fulfillment of which the company
undertakes 35 -Am3j ManEqolkh- -/ " ■ 1
' - . (Yo ..• :

has been held responsible. Therefore, in the corresponding

accounts that make up this item, ". ■ record the guarantees and
guarantee letters granted; . issued letters of credit and
confirmations of letters of credit; bank acceptances; as well as
unused lines of credit and credits granted and not disbursed
 ACCOUNT 7101: GUARANTEES
0-/70. • o“gcmac-/acogcman-nedrgr - 0 ■ /egoccad-/
AWARDED
Aegmai, oo A* \ jo o A-/mndo A ' > -ff ' j.. o o A a -fim - e, do An-fim in
f

DESCRIPTION: . . . .
This account records the eventual rights that the
company has with its clients, due to the granting of
guarantees, which will become certain in the event of
'*0■ ce ce ce
0-ee 0 ■ ce ce have to assume the
o-ee 0 ■ 0-ee 0 ■ ce 0-ee 0 ■ 0-ee 1 ■ I

obligations of these
”' - - - ■ '' . . ¡ “ . - - - ■■ . . J. “ ■ " ■ - - - ■■ . _ “ ■ " ■ - - - _ “ ■ " ■ - - - _ “ ■ " ■ - -

cha. , Am - ■ :gn or ce. Am ■ ■ Egn & che. Am. • :gn or ce. Am ' ' ■ :gn & ae. - Am, ■ • :gn or c •, Am - '
yes yes yes

■ ► > ' ' -e or..' -e either..' either..' either..' either.. CI- (

 Apshiomm"- 60 *
2o .. 6m h*eA • aceA,c M*eA • aee,c *eA • • a 8
* ' --A e ' 'n --A r e ' 'n --A
OdA:*rgeT c

DYNAMIC Aegopmad- nicfc

> ' No ' / 'c d: —an poPejm-an 10o 2g
meodccé 78 opapuwn-oaa 0:0. A - 4
-_______________________________
F1

ae"u
p.
E
2e c
IT
DEBIT H
E c:pc ■
R
m
sa2 . 4
ae"u
■ /5

> Due to the For compliance .o O

•.
o-chc

guarantees granted and/or cancellation “

by the company of guarantees C

granted

n Ama—e «- 1 *, c % n 0
c ie Year .
■z
 0.2 /moo - o ce
1
2 a, c-ap a, • c-ap a, ■ 2 o nP ze, eo uaeo .
'■
opo' io 2 db.•> os -

• Ppca.d 2
ioM
■2
2 —4 (a • A ’ 2 (a , — ' A PRACTICAL
4", (a . 4. 4.(
06 ■ Ng or320, C -/e
Mong - ■ cnc ne
on p >
aj-dd 0ae
27 .■
■3
CASE
■ —be B
beoe
cm gm-
a0
a —te 16 odjce _ " a ' ■
-- 59.5,# _

i pa .k . 7

Banco Perú grants the guarantee requested by the client in favor of the
State entity for S/.50,000 and within a period of ten days.
For the bank's service, it charges a commission of s/. 750

-ov
TO /
 2nd a" 0"a2n a" 0"e 2 a"' 0"e 2 a" 0"a2n
. O - 1 ' g .c O b 1 ' g .c O b 1 ' g .c O b 1 ' g .c O
ACCOUNT 7102: CA RTAS oag-
dse
.0
BONDS GIVEN
• 42- . A n -“n *42- ■■ A n -“n0
:coc * ,• Am - . night- JAm - ■ :c
) > ■ of cA.ca ■ o' ca-Ac
Q .'am*zce or Q"n*zce or Q

This account records the eventual rights that the

company has.
Yo
company with its clients by granting guarantee letters,
which will become certain in the event of having to
assume the guaranteed obligations.
 " ( to. aemc to 2. to . (a 2.>.. (

"a'e. - ode .4 - "a'e $. 2 eo-'af epeo'a epeo'a ceg 5 or ■ P P

"e, e • • - e to cream
ra-e- -nd Do. - Ma.0-a0f0
a"f or
STUDY CASE
0-2 .
phm.e
0 '0 t , me
oPocceen.
1 2gm3i :d0a 1 24
• dm 00c 4
■ :00 -/I
■ Ecnoz 2 ' _ - rm eonie
em"g
No Eight-day guarantee letters for S/.100,000 were d

granted to a construction company ■ “ or ■■

'
gm - iP ■ :
. ■ or
gme
ee c D
0s

road in the area of rF if

Tarma-La Merced. HE
" n EcAAp c .k -- /r J " ■ EcAAp c .E ' - . /Fh. " n EcAgp c .E -- /r J r " ■ EcAAp c .E ' - . J.

extended the Management Bond Letter for s/. 3500 for

service commission. if

. “Pc. “ 0 c . “Pc. “Pc. ' . e * sach •em Le * s- 6 ' e "Le-a bac ' e "Le ' sach •em "Le i .
" ‘ .r_. -A," 'S--A, " 'S--A,
> " - .r.. >
.0
0s "2
■5
Gm ■
atmm-a2atmm-a2mmmmm-a2atmMappaemm-a2ainetmn2n-
Account 7103: LETTERS OF ■
CREDIT
ee ( ee e e 2o, ee 2 ■ This account records the
-.
eventual rights that the company has with
its clients (in the case of an import
operation) for the letters of credit issued
and against the issuing banks for the
confirmations of letters of credit (in the case
of an export operation), the that they will
turn.
11

cjortAc An A mAmAntA rip nAoAcj-rgA

 cnn0.
DYNAMIC 200 ob. ■ -'am - "Lo ■ "200 ob . •'an ■
"meeen a -0
a*n*8 o.
c.a5
opovAwpo
to
sc.
A-4
o' o ' Ge mmaebzcm
> Id ' o Ge ■go
dm - on juad 50 mce e2u
am.ssenm,ef _ jom 4 ae °: o" -.
_______________________________ E
IT
DEBIT H
E
■' ■ "c
R

.
For the letters of credit For the negotiation of to
issued and confirmed by issued and confirmed - A
aA
the company. Q letters of credit u
'■ - .

an' eit
- TO„ca
on aA
Wh

u
'■ - .
/, ■ ■ md
ch D
Or ■ ' 1 g, . 'a
 ACCOUNT: 7104 BANK ACCEPTANCES

DESCRIPTION: This account records the rights that the company has
originated at the time of the negotiation of the letter of credit with its local
importer (when it is an import operation) and the correspondent bank (when it is
a export operation), as well as other bank acceptances.
When the company discounts (acquires) its own acceptance, the balance of this
account and account 7204 Responsibility for bank acceptances are reduced by the
amount of the discounted acceptance and this must be recorded as a discount in
the corresponding subaccount of item 14 Credits.
 DYNAMIC
Applicable to accounts: 7101, 7102, 7103 and 7104

or the guarantees granted by the company.

or the letters of guarantee granted by the company.
• For letters of credit issued by the company.
• By letters of credit confirmed by the company
DEBITS:
•
For bank acceptances of issued and negotiated letters of credit.
• By bank acceptances of confirmed and negotiated letters of credit.

CREDITS:
• For the fulfillment and/or cancellation of other guarantees sa.
• For compliance and/or cancellation of fian letters
• For the negotiation of the issued letters of credit.
For the negotiation of confirmed letters of credit.
or the fulfillment and/or cancellation of bank acceptances of letters of credit issued and negotiated.
the fulfillment and/or cancellation of bank acceptances of confirmed and signed letters of credit.
rgados.
za granted.

ne
On August 15, the GRINGA company, through USABANK,
provided the documentation of the merchandise requested by

STUDY CASE
the PERUANITA company through the Peruvian bank for S/. 20
000. And the commitment is fulfilled on September 15.
 ACCOUNT: 7105 LINES OF CREDIT NOT
USED AND CREDITS GRANTED NOT
DISBURSED

DESCRIPTION: The corresponding counterparties of the

obligations are recorded in this account.
The company has the authorized lines of credit, as used; as
eventualities that well as for disbursed credits that constitute
beneficiaries the of contingencies for the authorization that is
amounts no granted by contract to the beneficiaries for the
granted no use of the lines of credit. Discrimination in
greater detail is described in account 7205.
 DEBITS:
For the amount of the line of credit authorized at the time of signing the contract.

DYNAMIC

CREDITS:
For the amounts used from the authorized lines of credit.
For the reversal of the line amounts not used at the expiration of the contractual term.
For the partial or total disbursement of the credit.
The MODERNO bank client requested the opening of a credit
card to operate with his current account in soles.

STUDY CASE
MODERNO bank approved the use of a line of credit up to S/.
5,000.00 with annual renewal and settlement every end of the
month. Likewise, the bank will affect the client's S/. 200.00 for
the card.
ACCOUNT: 7106 DERIVATIVE FINANCIAL PRODUCTS
DESCRIPTION: This account records the rights to operations contracts with
derivative financial products, under the modalities indicated in this account, prior
approval by the Superintendency .

In these contracts, irrevocable rights and obligations arise for each of the contracting
parties, which must be accounted for in accordance with the criteria established by this
Superintendency in the dynamics of item 15 regarding derivative financial instruments.

Both account 7106 and account 7206 will be recorded in detail, since every derivative
financial instrument includes active and passive positions at the same time, and it is
necessary to maintain detailed control of both positions and the risks to which they are
subject.
7106.01 Foreign currency derivatives

UBACCOUNTS AND ANALYTICAL

ACCOUNTS
7106.01.01 Currency Swaps (Cross-Currency Swaps)
7106.01.01.01 Purchases
7106.01.01.02 Debtors for sales
7106.01.02 Forwards
7106.01.02.01 Purchases
7106.01.02.02 Sales debtors
7106.01.04 Futures
7106.01.04.01 Purchases
7106.01.04.02 Debtors for sales
7106.01.05 Options
7106.01.05.01 Call purchases
7106.01.05.02 Debtors for sales calls
7106.01.05.03 Put purchases
7106.01.05.04 Debtors for put sales
7106.01.05.05 Other purchases
7106.01.05.06 Debtors for sales others
7106.01.09 Other foreign currency derivatives
7106.01.09.01 Purchases
7106.01.09.02 Debtors for sales
7106.03 Derivatives of instruments representing capital, debt and commodities
7106.03.01 Swaps
7106.03.01.01 Purchases
7106.03.01.02 Debtors for sales
7106.03.02 Forwards purchased
7106.03.02.01 Purchases
7106.03.02.02 Debtors for sales
7106.03.04 Futures
7106.03.04.01 Purchases
7106.03.04.02 Debtors for sales
7106.03.05 Options
7106.03.05.01 Call purchases
7106.03.05.02 Debtors for sales calls
7106.03.05.03 Put purchases
7106.03.05.04 Debtors for put sales
7106.03.05.05 Other purchases
7106.03.05.06 Debtors for sales others
7106.03.09 Other equity derivatives
7106.03.09.01 Purchases
7106.03.09.02 Debtors for sales
7106.09 Other derivative financial products
7106.09.01 Purchases
06.09.02 Debtors for sales
 DEBITS:
For rights for future purchases of foreign currency.
For rights for future sales of foreign currency.

DYNAMIC
For the rights for purchases of foreign currency options.
For rights from sales of foreign currency options.
For the rights of other derivative financial instruments.
For the rights for future purchases and sales that are recognized by reporting operations and repurchase agreements
that represent a transfer of ownership .

CREDITS:
For the cancellation of rights for future purchases of foreign currency.
Due to cancellation of rights for future sales of foreign currency
For the cancellation of rights for purchases of foreign currency options.
For the cancellation of rights for sales of foreign currency options.
For the cancellation of rights of other derivative financial instruments.
For the cancellation of rights for future purchases and sales that are recognized by reporting operations and repurchase
agreements that represent a transfer of property.
The company purchases a 4-month term of $20,000.00 at 3.35
per dollar, which is at that time the exchange rate of the day per

STUDY CASE
dollar. At expiration the exchange rate was s/. 3.5 per dollar.
■ L —.
Mo dl az
ACCOUNT: 7108 CONTRACTS
og20e
UNDERWRITING
.. and.
DESCRIPTIO dogc ( 0
■ A3 This
N account records the commitments theThis account
company has with third parties, for havingrecords the 0 or
g200e
entered into underwriting contracts, has
i on-de £—hmo..
commitments that entered into underwriting 'ncegdar-
.and contracts, having
previously established the obligations and rights of each of the
participants.
Wi -- mu E ■ r
■ — or ■' ¿ .n'on Son e1e dh _ w

DEBIT
CREDIT
> For the contract amount for > Due to the
underwriting. cancellation of underwriting
, contracts carried out by the
■' .
A company
% d- Ce -a ce 0 L ' - .0g before or upon expiration of
Ag (m ■ the documents.
¡x :> “ ■ -
(■. Yo
V.8
 40028®
na..

PRACTICAL CASE
40028®
na..

400.8®
í» • ..

"2 m 2 6 -2-6 0 J to P 2 m 2 6 -2-0 0 aad 2 m 2 6 -2-6 0 aa P 2 m 2 6 -2-0 0 aa P 2 m 2 6 e-2- 2

0 cel .° - - 0 cel .° - - 0 cel .° - - 0 cel .° - - 0 cee

The BBVA Continental bank enters into an

underwriting contract for S/. ■ 90000.00, the
contract is valid for 30
—swn '
Continental Bank
Emrp"grgofee)sllm=yes
BBV
A

| UNDERWRITING
 ACCOUNT: 7109 RESPONSIBILITIES
gc9

5e--' -nMu
(a
-- -. n
MISCELLANEOUS
d:
The various-ssnu
commitments and responsibilities of the company are
■__________
recorded.DESCRIPTION
- Ae, guarantees, special
■ company with andparties,
third promotional credit
such as: guarantees,
credit for syndication
syndication,
participation agreements, portfolio purchase and, therefore, .L
Yo 210e
. . L. . f j trusts.

DYNAMICS anl—e
AT -a . -00 -—-A P e
o ■ - * 7AV' :
DEBIT CREDIT
r?
For the extinction of > Due to various
commitments various th commitments and
e
responsibilities. responsibilities.
. .9 e aE ' d . e aE '
Pa.o PRACTICAL CASE:
A company in the financial sector enters into a contract
- TO. for special credit guarantees for S/. 20000.00, the
Aaa,m contract is valid for 60 days.
—---------:-.- eervee-----nse—------------ smrvio
either- A2/AV A— r
M ■0 o — 1r
M4e— .m60.2e/aV .po .2e7aV .p
ITEM:72 CREDITOR CONTINGENTS
DESCRIPTION .o'ad.
ApmgmmdpeA a'aPA.
It represents the eventual responsibilities that the
company would have towards its clients, in the event of
having to assume the obligations that they have
contracted, for which the company has taken
responsibility.
ARE
REGISTERED Beneficiary
Ordering
Importer Exporter
endorsements Purchase and
Sale Contract
letters of guarantee granted

an/m
letters of credit issued
Applicatio WARNI
confirmed letters of credit n
COMMITMENT
NG

unused lines of credit and

credits granted not disbursed. Bank
Notifier
underwriting contracts
other commitments and
Confirmation
optional
 ACCOUNT: 7201 RESPONSIBILITIES BY Bw
f > ENDORSEMENTS
GRANTED p.

This account records the eventual responsibilities

that the company has towards third parties for
granting guarantees to its clients, which will
become certain if it has to assume their
obligations.

0
 06*-sheh 40968*___1 40%8*____1 40%8*____1 40968*___1
1
' • DYNAMICS: Dynamics applicable to accounts: 7201, 7202, . 7203
"n'o and 7204 .
m
DEBIT CREDIT

> For the fulfillment and/or > Due to the guarantees granted by
cancellation of guarantees the companies.
granted.
> For compliance and/or cancellation > By the guarantee letters granted by
of letters of guarantee granted the company.

> For the negotiation of the issued > For the letters of credit issued by the
letters of credit. company.
> For the negotiation of confirmed > By letters of credit confirmed by the
letters of credit company.
> For compliance and/or cancellation > By bank acceptances of issued and
of bank acceptances of letters of negotiated letters of credit.
credit issued and negotiated.

> For the fulfillment and/or > By bank acceptances of confirmed

cancellation of bank acceptances and negotiated letters of credit.
of confirmed
"an'e - and negotiated letters
of credit.
5nP. *
"an'e -
eac giv
—sn0e *
5nP.
oppa"a
■

.e/AV es
"..... to 28:VI. at 28:Vn
■ Tue 2 ■ . -----------
7202 ACCOUNT:
RESPONSIBILITY FOR
—
BAIL LETTERS GRANTED C /e ■

-____________________;_________
Keh-- . AR------------------------ —
2.26:
fh

DESCRIPTION
co
to ána.o
4___in____2.
0
The responsibilities that the company has towards third
oond ff parties for granting guarantee letters to its clients are F
recorded.
kem T.—e nmoe A a. with
:
to
In the event that the company grants letters of guarantee
co
to guarantee public tenders, it will be accounted for in
this account .
'ei 'o 'o o
o-,P
th m
er n
PRACTICAL n
CASE:
.either A 10-day guarantee letter is granted for
S/.100,000.00
to a construction company for the construction of
dam
'on C.no
■ ■ ■ : — agenmcnq,
eeompneme0.e mnMe 2.
/goncme0.g e
e : adee e : a
A--
2- a-- :f . ' 2 - -a*of
-"ni.de
c
n
ai
 7203RESPONSIBILITY FOR LETTERS OF CREDIT

DESCRIPTION:
This account records the eventual obligations that the
company has with its clients (in the case of an export
operation) for the confirmed letters of credit, as well as
towards the issuing institutions or correspondents
abroad for the letters of credit issued ( when it is an
import operation), which will become certain at the time
of negotiation.

DYNAMICS Applicable to
accounts: 7201, 7202, 7203 and 7204.

DEBITS :
 - For the fulfillment and/or cancellation of guarantees granted.
- For compliance and/or cancellation of letters of guarantee granted.
- For the negotiation of the issued letters of credit.
- For the negotiation of confirmed letters of credit.
- For compliance and/or cancellation of bank acceptances of issued and negotiated letters of credit.
-For the fulfillment and/or cancellation of bank acceptances of confirmed and negotiated letters of credit.

CREDITS:
- For the guarantees granted by the company.
- By the guarantee letters granted by the company.
- For the letters of credit issued by the company.
- By letters of credit confirmed by the company.
- For bank acceptances of issued and negotiated letters of credit.
- By bank acceptances of confirmed and negotiated letters of credit.

7204: RESPONSIBILITY FOR

BANK ACCEPTANCES

o
This account records the obligations assumed by the
company arising at the time of negotiating a letter of
credit with the correspondent bank of the exporter (in the
case of import operations), as well as the local exporter
(in the case of import operations). from exportation).
 Includes other bank acceptances from local operations.
7205 RESPONSIBILITY FOR UNUSED LINES OF
CREDIT AND CREDITS GRANTED NOT
DISBURSED

DESCRIPTION
This account records the eventual obligations that the
company has towards the beneficiaries of authorized lines
of credit, for unused amounts; as well as for credits granted
but not disbursed, which constitute contingencies for the
authorization granted by contract to the beneficiaries for
the use of the lines of credit.
O The PERUANITA company is interested in acquiring merchandise from the
North American company GRINGA for $200,000.

O The PERUANITA company requests and obtains from its Peruvian bank the
 issuance of the letter of credit in favor of GRINGA.

O The Peruvian bank will charge a commission of $500 for the service

O The GRINGA company presents on August 15 the

indicated documentation being considered in compliance.

O Exchange rate is 3.40 per dollar

 PRACTICAL CASES
ACCOUNT 7204
° Based on the previous information, on August 15, the
GRINGA company sent the information

° The exchange rate is 3.45 per dollar (assumed); while

on September 15 the exchange rate is 3.50
 PRACTICAL CASES
ACCOUNT 7205
° Client of the modern bank requested the opening of a
credit card to operate with their account in Nuevos
Soles

° Modern Bank approved the use of a line of credit up to

S/ 5,000.00 with annual renewal and settlements every
end of the month. Likewise, the bank will affect the
client's current account s/ 200.00 per card.
 COUNT: 7206 PRODUCTS
FINANCIAL DERIVATIVES
• This account records the obligations of operations contracts with
derivative financial instruments.

• The concepts and accounting treatment provided in the

description of account 7106 Derivative Financial Instruments are
applicable as far as they are concerned.
 SUBACCOUNTS:
• 7206.01 Foreign currency derivatives
• 7206.03 Derivatives of instruments representing capital, debt and
commodities
• 7206.07 Reporting operations and repurchase agreements
• 7206.09 Other derivative financial products
 DYNAMIC
DEBITS:
- - For the settlement of debts for future
purchases of foreign currency. -- For the
settlement of obligations for future sales of
foreign currency
- - For the settlement of debts for
purchases of foreign currency options.
- - For the settlement of obligations for
sales of foreign currency options.
- - For the liquidation of other derivative
financial instruments.
- - For the settlement of obligations for
future purchases and sales that are
recognized by reporting operations and
repurchase agreements that represent a
transfer of ownership.
CREDITS:
--foreign currency future.
- - For obligations for future sales of
foreign currency.
- - Due to debts for purchases of foreign
currency options.
- - For obligations for sales of foreign
currency options.
- - For the credits or obligations of other
derivative financial instruments.
- - For the obligations for future
purchases and sales that are recognized by
reporting operations and repurchase
agreements that represent a transfer of
ownership.
Due to debts for purchases
 STUDY CASE

• The company purchases $1,000.00 for a 4-month term at 3.30 per

dollar, with the exchange rate of the day being 3.20 per dollar at
that time.
• At expiration the exchange rate was s/. 3.40 per dollar.
 ACCOUNT: 7208 RESPONSIBILITY FOR
UNDERWRITING CONTRACTS
• This account records the commitments that the company has with
third parties, for having entered into underwriting contracts, through
the temporary subscription of the first issues of securities with total
or partial guarantee of their placements.
• The respective charges are recorded in the corresponding
counterparty accounts.
 DYNAMIC
DEBITS:

-- Due to the cancellation of underwriting contracts, carried out

by the company, before the CREDITS:
expiration of the documents.
- For the amount contracted
for underwriting.
 PRACTICAL CASE:
• An Underwrintig contract is concluded with the client for 2,800 for
sixty (60) days,
• A commission of 280 is charged with a charge to the client's
current account at the time of signing the Underwriting contract.
 ACCOUNT:
MISCELLANEOUS
7209
RESPONSIBILITIE
S
• This account records the various commitments and responsibilities
of the company with third parties, such as credit syndication,
guarantee syndication, guarantee of special and promotional
credits, participation agreements, portfolio purchase and sale, and
trusts.
 SUBACCOUNTS:
• 7209.02 Liability for other contingencies
• 7209.02.01 Responsibility for credit syndication
• 7209.02.02 Liability for syndication of guarantees
• 7209.02.03 Responsibility for guarantees of special and promotional credits
• 7209.02.04 Responsibility for participation agreements and portfolio sales
• 7209.02.05 Liability for securitization
• 7209.02.05.01 Guarantee trust
• 7209.02.05.02 Guarantees
• 7209.02.05.03 Guarantee letters
• 7209.02.05.04 Portfolio replacement
• Others
• 7209.02.06 Liability for repurchase agreement or purchase option of credit portfolio authorized by
the SBS
• 7209.02.09 Other responsibilities
 DYNAMIC
DEBITS: - For the extinction of various
commitments and
-- For the various responsibilities
commitments and
responsibilities

CREDITS:
 PRACTICAL CASE:

• A company in the financial sector enters into a contract for special

credit guarantees for S/. 3,000.00, the contract is valid for 70 days.