Company: CIB
Filing Date: 2025-08-15
Form Type: 6-K
Source: 0002058897-25-000035
Chunk: 16

Company: Grupo Cibest S.A.
Filing Date: 2025-08-15
Form: 6-K
Chunk 16
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RF: Regulatory Projection and Financial Regulation Studies Unit

| 21 |

rate lower than the commercial rate. Its application was suspended until January 1, 2026 due to difficulties in its implementation, temporarily maintaining the previous preferential interest regime for some mortgage loans.

Decree 462 of 2025 was issued, which modifies the Organic Law of the Social Security Fund, including:

• Changes in the retirement structure and staggered increase in the employer's contribution (2025–2029).

• Creation of a single system of solidarity capitalization with two components: one non-contributory and the other contributory (CCS).

• Possibility of investing up to 10% of the fund in private entities, and the remaining 90% in state banks.

#### Guatemala
The Constitutional Court provisionally suspended Decree 31-2024, which established the mandatory use of the NIT as a unique identifier, generating legal uncertainty about its implementation.

In addition, the Monetary Board issued Resolution JM-56-2025, which introduced adjustments to the Credit Risk Management Regulations (JM-47-2022), including: i) Extension of terms for provisions; ii) Gradualness in the requirement of Financial Statements audited under ISA 700; iii) Exclusion of back-to-back self-liquidating transactions from the dynamic provisioning requirement; iv) Possibility of applying internal methodologies under control conditions, and a minimum base of 85% of reserves calculated in accordance with the annex to the regulations (JM-47-2022). These changes seek to have a progressive impact on its implementation.

Relevant legislative initiatives were presented, such as:

• Cryptocurrency Law (Initiative 6538): regulates digital assets as a means of voluntary payment.

• Anti-Money Laundering Law (Initiative 6593): expands obligated entities in accordance with GAFILAT standards.

• Telework Law: establishes labor rights and promotes rural employment.

• Credit Relief Initiative: proposes temporary mechanisms for people who are over-indebted (in the initial phase).

It is highlighted that the Congress of the Republic has had a low legislative productivity so far in 2025, marked by a lack of consensus, absence of quorum and scarce convening of plenary sessions. This generates an environment of regulatory uncertainty because the proposals for initiatives do not advance, so their effective adoption in the short term is uncertain.

#### El Salvador
During the quarter, some regulatory advances were highlighted, such as: i) the voluntary implementation of IFRS in sustainability (