/raid1/www/Hosts/bankrupt/TCRLA_Public/240808.mbx        T R O U B L E D   C O M P A N Y   R E P O R T E R

                 L A T I N   A M E R I C A

          Thursday, August 8, 2024, Vol. 25, No. 159

                           Headlines



A R G E N T I N A

BANCO BBVA: Fitch Affirms 'CCC-' LongTerm IDR
BANCO MACRO: Fitch Affirms 'CCC-' LongTerm IDR
BANCO SANTANDER: Fitch Affirms 'CCC-' LongTerm IDR
BANCO SUPERVIELLE: Fitch Affirms 'CCC-' LongTerm IDR
YPF SA: Argentina's Gold Reserves May Be Seized due to Firm's Debt



B R A Z I L

BRAZIL: Bank Opens Door to Interest Rate Hikes in Hawkish Turn
JBS SA: Moves to Quadruple Production in Saudi Arabia
OI SA: Deadline for Financing in Judicial Reorganization Plan Today


C A Y M A N   I S L A N D S

ALBARAKA MTN: Fitch Puts B-(EXP) LT Rating to Trust Cert. Programme


D O M I N I C A N   R E P U B L I C

DOMINICAN REPUBLIC: 300 Flights Canceled Amid Suspension
DOMINICAN REPUBLIC: Central Bank Keeps Interest Rate at 7%


M E X I C O

GRUPO IDESA: S&P Lowers Long-Term Issuer Credit Rating to 'SD'


P U E R T O   R I C O

COLEGIO OTOQUI: Taps Maldonado-Manzanares as Accountant

                           - - - - -


=================
A R G E N T I N A
=================

BANCO BBVA: Fitch Affirms 'CCC-' LongTerm IDR
---------------------------------------------
Fitch Ratings has affirmed Banco BBVA Argentina S.A.'s (BBVA
Argentina) Long-Term Foreign and Local Currency Issuer Default
Ratings (IDRs) at 'CCC-' and Viability Rating (VR) at 'ccc-'. Fitch
has also affirmed BBVA Argentina's Short-Term Foreign and Local
Currency IDRs at 'C' and Government Support Rating (GSR) at 'no
support' (ns).

Key Rating Drivers

Highly Challenging Operating Environment: BBVA Argentina's IDRs are
driven by its 'ccc-' VR, which is capped by the operating
environment (OE) score 'ccc-'. In Fitch's view, regardless of its
overall adequate financial condition, the bank's ratings are highly
influenced by Argentina's low IDRs (CC Foreign Currency IDR), and
the still volatile OE, which has risks clearly skewed to the
downside.

Operating Environment High Influence: BBVA Argentina's VR is below
the 'ccc' implied level and is highly influenced by Fitch's
assessment of the challenging OE. The OE in Argentina remains very
challenging due to its long and deep economic crisis, which results
in Fitch's still deteriorating OE's Outlook. High government
intervention, structural inflation, local currency depreciation and
slow credit growth will continue to pressure banks' operating
profitability.

Good Market Position: BBVA Argentina is a universal commercial bank
that provides retail and corporate banking services to individuals,
small and medium companies and large-sized corporates. The bank
benefits from its strong market share by loans and deposits to the
private sector, with market shares of approximately 10.1% and 7.4%,
respectively, as of 1Q24.

Despite the bank's four-year average total operating income reached
USD2,452 million and sustain a strong market share, its business
profile score of 'ccc+' has been assigned below the 'bb' implied
score due to the concentration of its operations in a high-risk
OE.

Good Risk Management: Fitch expects Argentine banks' performance to
remain under pressure until the economic measures implemented by
the government mature huge fiscal and monetary adjustments, to
consolidate, leading to an increase in credit demand in 2024 and
2025. In response to current challenges, many banks have taken
strategic measures to manage their ample liquidity. With few
profitable alternatives, the bank has strategically directed its
investments toward credit lending in 2024 with three months loans'
nominal growth to about 32% compared to a nominal decrease of 12%
in FY23.

Good Asset Quality: Over the past few years the bank has maintained
good asset quality indicators despite the challenging OE. BBVA
Argentina's non-performing loans (NPLs) ended 1Q24 at 1.7% from
1.8% at FY23, and a four-year average of 1.9%. The bank maintains
an internal policy of exceeding regulatory loan loss reserve
requirements and keeps presenting comfortable coverage levels, with
loan loss allowances to impaired loans ratio at 131%. Fitch expects
this trend in asset quality ratios to continue in 2024.

Satisfactory Profitability: BBVA Argentina has sustained adequate
profitability, even in a difficult OE. As of 1Q24, its operating
profit to Risk Weighted Asset (RWA) ratio was 4.4% from 7.7% by
FY23 given higher loan loss impairment charges. Fitch's adjusted
earnings and profitability score of 'bb' to 'ccc' considers, as a
negative deviation factor, the historical and future metrics due to
the high volatility shown through cycles. Fitch expects
profitability to be pressured by the structural reduction of
operating revenues given the lower returns on government securities
and the higher cost of credit resulting from organic loan portfolio
growth.

Comfortable Capitalization: Similar to other banks in the financial
system, BBVA Argentina's capitalization has continued to strengthen
over the past few years given the low loan growth. The bank's
common equity Tier 1 to RWA ratio was strong at nearly 33% at 1Q24.
Given the bank's traditionally conservative risk appetite, Fitch
expects management will maintain the bank's capital cushion at
comfortable levels in the short term. Fitch's adjusted
capitalization score of 'bb' to 'ccc' considers, as a negative
deviation factor, the bank's leverage and risk-weight calculation
as it benefits from the sovereign assets' exposure.

Good Liquidity and Funding Metrics: BBVA Argentina's main funding
source are deposits from its customer base, and the bank has a long
track record of attracting and maintaining a stable base. As of
1Q24, these deposits accounted for slightly over 77% of the bank's
total liabilities. The bank's loan to deposit ratio as of the same
date maintained at a low 57.5%, reflecting a modest risk appetite
and low customer credit demand which is driven by the challenging
OE. Liquidity is sound, with a liquidity coverage ratio at 243% and
a net stable funding ratio of 196% as of 1Q24. Short-term liquidity
is mostly allocated in central bank instruments.

Rating Sensitivities

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

- The bank's IDRs and VRs would be pressured by a further downgrade
of Argentina's sovereign rating or a deterioration in the local OE
beyond current expectations that leads to a significant
deterioration in their financial profiles;

- Any policy announcements that would be detrimental to the banks'
ability to service their obligations, including a tightening of
capital controls to the extent that they restrict debt payments,
would be negative for creditworthiness.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

- The IDRs and VRs would benefit from an upgrade of Argentina's
sovereign rating.

Government Support Rating: BBVA Argentina's GSR of 'no support'
(ns) reflects Fitch's view that, despite the bank's systemic
importance, government support cannot be relied upon given the
constraints on such ability to provide support.

Spain's Banco Bilbao Vizcaya Argentaria (BBVA; BBB+/Stable Outlook)
holds 66.6% of the bank's capital. Fitch does not consider any
potential support from its parent given the risk government
intervention in the Argentine financial system.

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

- Changes in BBVA Argentina's GSR are unlikely in the medium term
given Argentina's low sovereign rating.

VR ADJUSTMENTS

- The VR of 'ccc-' has been assigned below the 'ccc' implied VR due
to the following adjustment reasons: OE/Sovereign Rating Constraint
(negative).

- The OE score of 'ccc-' has been assigned below the 'bb' implied
score due to the following adjustment reasons: Sovereign Rating
(negative) and Macroeconomic Stability (negative).

- The Business Profile score of 'ccc+' has been assigned below the
'bb' implied score due to the following adjustment reason: Business
Model (negative).

- The Earnings and Profitability score of 'ccc' has been assigned
below the 'bb' implied score due to the following adjustment
reason: Historical and Future Metrics (negative).

- The Capitalization and Leverage score of 'ccc' has been assigned
below the 'bb' implied score due to the following adjustment
reason: Leverage and Risk-Weight Calculation (negative).

ESG Considerations

Banco BBVA Argentina S.A. has an ESG Relevance Score of '4' for
Management Strategy due to the high level of government
intervention in the Argentine banking sector. The enforcement of
interest rate caps can lead to inadequate loan pricing applies
significant pressure on banks' net interest margins. In addition,
restrictions on fee levels can negatively affect performance
ratios. This challenges the bank's ability to define and execute
its own strategy, which has a negative impact on the credit
profile, and is relevant to the rating[s] in conjunction with other
factors.

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt                      Rating           Prior
   -----------                      ------           -----
Banco BBVA
Argentina S.A.    LT IDR             CCC- Affirmed   CCC-
                  ST IDR             C    Affirmed   C
                  LC LT IDR          CCC- Affirmed   CCC-
                  LC ST IDR          C    Affirmed   C
                  Viability          ccc- Affirmed   ccc-
                  Government Support ns   Affirmed   ns

BANCO MACRO: Fitch Affirms 'CCC-' LongTerm IDR
----------------------------------------------
Fitch Ratings has affirmed Banco Macro S.A.'s (Macro) Foreign and
Local Currency Long-Term Issuer Default Ratings (IDRs) at 'CCC-'
and its Viability Rating (VR) at 'ccc-'. Fitch has simultaneously
affirmed Macro's Short-Term Foreign and Local Currency IDRs at 'C'
and Government Support Rating (GSR) at 'no support' (ns).

Key Rating Drivers

Operating Environment High Influence: Macro's IDRs are driven by
its VR of 'ccc-'. In Fitch's view, regardless of the bank's overall
adequate financial profile and good market position, the bank's VR
is highly influenced by the operating environment (OE) score of
'ccc-'. Argentina's long and deep economic crisis, high government
intervention, structural inflation, local currency depreciation,
and slow credit growth will continue to pressure banks' operating
profitability.

Good Market Position: Macro is a universal bank focused on low- and
middle-income individuals and small and mid-sized companies. The
bank has a strong presence outside Buenos Aires; Macro acquired
Banco Itau in 2023, expanding its presence within Buenos Aires. It
currently ranks among the top four private-sector banks in
Argentina in terms of loans and deposits.

Sound Asset Quality: Macro's asset quality indicators have remained
sound over the past few years despite the challenging OE. The
bank's non-performing loans (NPLs) remained stable at 1.0% at 1Q24
(YE 2023: 1.1%), a level that still compares favorably to the
banking system average of 2.0% at 1Q24. Loan loss allowances
coverage of impaired loans of 264.1% at 1Q24 (YE 2023: 268.2%) is
conservative. Fitch expects asset quality to slightly deteriorate
in 2024, considering the formation of new NPLs due to loan
portfolio growth, amid the economic recession.

Adequate Profitability: The operating profit to risk-weighted
assets (RWA) ratio improved to 21.7% at 1Q24 (YE 2023: 17.6%),
mainly due to net gains on assets at fair value, supported by
stable loan impairment charges. The bank has good income
diversification and a lower than its local peers' average cost of
funding from customer deposits due to its market position. Fitch
expects profitability to be pressured by the structural reduction
of operating revenues given the lower returns on government
securities and the higher cost of credit resulting from organic
loan portfolio growth.

Strong Capitalization: Macro's capitalization continues to be a
strength relative to local peers and it is supported by consistent
earnings retention and a conservative risk appetite. As of 1Q24,
the bank's common equity Tier 1 to RWA ratio strengthened to 44.5%
compared to 32.8% at YE 2023), benefited by the internal capital
generation while RWAs growth was low in real terms. The ratio
compares very well to the bank's local and international peers and
far exceeds the regulatory capital minimums.

Adequate Liquidity and Funding Metrics: Liquidity remains adequate
at 1Q24, reflecting sound deposits growth and moderate credit
expansion. Low-cost and stable deposits will remain as the bank's
main source of funding. The loan-to customer deposit ratio improved
to 56.6% at 1Q24 compared to 59.4% at YE 2023. Deposits grew by
42.4% at 1Q24, and continued covering more than two-thirds of
funding needs. The Basel III metrics for liquidity are sound, with
a liquidity coverage ratio at a comfortable 225% and a net stable
funding ratio of 168% at 1Q24. Fitch expects liquidity to remain
stable reflecting high liquidity in the banking system and moderate
credit expansion.

Rating Sensitivities

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

- The IDRs and VRs would be pressured by a downgrade of Argentina's
sovereign rating or a deterioration in the local OE beyond current
expectations that leads to a significant deterioration in its
financial profile;

- Any policy announcements that would be detrimental to the bank's
ability to service its obligations would be negative for
creditworthiness.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

- Macro's IDRs and VRs would benefit from an upgrade of Argentina's
sovereign rating.

OTHER DEBT AND ISSUER RATINGS: KEY RATING DRIVERS

Subordinated Debt: Macro's subordinated debt is being affirmed at
'C'/'RR6' and is two notches below the bank's VR reflecting Fitch's
base case notching for loss severity. These securities are plain
vanilla subordinated liabilities, without any deferral feature on
coupons and/or principal. The 'RR6' for subordinated debt reflects
poor recovery prospects due to a low priority position relative to
Macro's senior unsecured debt.

Government Support Rating: Macro's GSR of 'no support' (ns)
reflects Fitch's view that despite the bank's systemic importance,
government support cannot be relied upon because of constraints on
the government's ability to provide support.

OTHER DEBT AND ISSUER RATINGS: RATING SENSITIVITIES

- Any change, either positive or negative to Macro's VR could
result in a similar change to the subordinated debt rating.

- Changes in the GSR of Macro are unlikely in the medium term due
to the low sovereign rating of Argentina.

VR ADJUSTMENTS

- The implied VR of 'ccc+' has been adjusted to 'ccc-' due to the
following adjustment reasons: OE/Sovereign Rating Constraint
(negative);

- The OE score of 'ccc-' has been assigned below the implied score
of 'bb' due to the following adjustment reasons: Sovereign Rating
(negative) and Macroeconomic Stability (negative);

- The Business Profile score of 'ccc+' has been assigned below the
implied score of 'bb' due to the following adjustment reason:
Business Model (negative);

- The Asset Quality score of 'ccc' has been assigned below the
implied score of 'bb' due to the following adjustment reason:
Historical and Future Metrics (negative);

- The Earnings and Profitability score of 'ccc' has been assigned
below the implied score of 'bb' due to the following adjustment
reason: Historical and Future Metrics (negative);

- The Capitalization and Leverage score of 'ccc+' has been assigned
below the implied score of 'bb' due to the following adjustment
reason: Leverage and risk weight calculation (negative).

ESG Considerations

Banco Macro S.A. has an ESG Relevance Score of '4' for Management
Strategy due to the high level of government intervention in the
Argentine banking sector. The imposition of interest rate caps can
lead to inadequate loan pricing and puts significant pressure on
banks' net interest margins. In addition, restrictions on fee
levels can negatively impact on performance ratios. This challenges
Macro's ability to define and execute its own strategy. This has a
moderately negative impact on the rating in conjunction with other
factors.

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt                     Rating         Recovery   Prior
   -----------                     ------         --------   -----
Banco Macro
S.A.              LT IDR             CCC- Affirmed           CCC-
                  ST IDR             C    Affirmed           C
                  LC LT IDR          CCC- Affirmed           CCC-
                  LC ST IDR          C    Affirmed           C
                  Viability          ccc- Affirmed           ccc-
                  Government Support ns   Affirmed           ns

   Subordinated   LT                 C    Affirmed   RR6     C

BANCO SANTANDER: Fitch Affirms 'CCC-' LongTerm IDR
--------------------------------------------------
Fitch Ratings has affirmed Banco Santander Argentina S.A.'s
(Santander Argentina) Long-Term Foreign and Local Currency Issuer
Default Ratings (IDRs) at 'CCC-' and Viability Rating (VR) at
'ccc-'. Fitch has also affirmed Santander Argentina's Short-Term
Foreign and Local Currency IDRs at 'C' and Government Support
Rating (GSR) at 'no support' (ns).

Key Rating Drivers

Highly Challenging Operating Environment: Banco Santander Argentina
S.A.'s (Santander Argentina) IDRs are driven by its 'ccc-' VR,
which is capped by the operating environment (OE) score of 'ccc-'.
In Fitch's view, regardless of the bank's overall adequate
financial condition, its ratings are highly influenced by
Argentina's low IDRs (CC Foreign Currency IDR) and the and the
persistence of downside risks within the OE.

Operating Environment High Influence: Santander Argentina's VR is
highly influenced by Fitch's assessment of the challenging OE
currently score at 'ccc-'. The OE in Argentina remains very
challenging due to its long and deep economic crisis, which results
in its still deteriorating OE's Outlook. High government
intervention, structural inflation, local currency depreciation and
slow credit growth will continue to pressure banks' operating
profitability.

Strong Market Position: Santander Argentina is a universal
commercial bank and is the largest bank by total loans and the
second-largest by deposits in Argentina among private banks, with
market share of 12.7% and 9.6%, respectively, as of March 31, 2024.
However, despite the bank's diversified operations and overall
strong and growing market share, its business profile score of
'ccc+' has been assigned below the 'bb' implied score due to the
concentration of its operations in a high-risk OE.

Good Risk Management: The bank operates in a profitable, low-risk
transactional business, it is well prepared to meet the challenges
of the economic environment. In response to current challenges,
many banks have taken strategic measures to manage their ample
liquidity, as is the case for Santander Argentina. With few
profitable alternatives, the bank has strategically directed its
investments toward credit lending in 2024 with three months loans'
growth to about 45% higher than the observed in the same period of
2023, and reducing government securities.

Good Asset Quality despite OE Challenges: Santander Argentina's
asset quality as measured by nonperforming loans (NPLs) has
improved, reflecting the bank's good credit risk management. The
metrics stood at reasonable levels considering the extended of the
economic crisis in Argentina and pressures in the OE in recent
years.

As of 1Q24, NPLs had fallen to 1.5% from a four-year average of
2.4%. Loan loss reserve coverage remained good, at 202% of NPLs.
Fitch expects asset quality ratios to slightly deteriorate amid the
ongoing economic recession in 2024, given the very low recent
levels of delinquency and considering the entity low risk appetite
and risk controls.

Profitability Increased, although Capped by Inflation: Despite the
more volatile OE, Santander Argentina has managed to post
satisfactory profits. As of 1Q24, the bank's operating profit
to-risk weighted assets (RWAs) ratio was 12.0% (11.3% at YE 2023 on
comparable figures). The earnings and profitability 'ccc' score, is
below the implied 'bb' score (four-year average of 4.5%)
considering the negative adjustment factor of historical and future
metrics given the volatile OE.

Fitch expects profitability to be pressured by the structural
reduction of operating revenues given the lower returns on
government securities and the higher cost of credit resulting from
organic loan portfolio growth.

Good Capital Ratios: As with the rest of the Argentine financial
system, Santander Argentina's capitalization has significantly
improved in the recent past, given very low loan growth and
restrictions to dividend pay-out. However, with the relaxation of
dividend pay-outs rules and RWA organic growth, common equity Tier
1 (CET1) ratio stood at 18.8% as of 1Q24 in line with the 'b' or
below implied score. Basel leverage ratio stood at a solid 13.3% at
the same date and Fitch expect the entity internal capital
generation will allow to preserve historic levels of CET1/RWA
ratios within the rating horizon.

Reliance on Customer Deposits: As with most of its local peers,
Santander Argentina's loans-to-deposits ratio (64.9% as of 1Q24)
has been recently increased in part due to the bank's organic
growth and moderate deposits growth in 2024 while recent customer
demand for loans has outpaced deposits growth. Liquidity score is
'ccc+' in line with the implied score and supported by the bank
overall business franchise, together with its prudent assets and
liabilities management, with in excess foreign exchange liquidity.
The Basel III metric for liquidity stands stable, with a liquidity
coverage ratio at a comfortable 278% and a net stable funding ratio
of 144% at 1Q24.

Rating Sensitivities

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

- The IDRs and VRs would be pressured by a downgrade of Argentina's
sovereign rating or a deterioration in the local OE beyond current
expectations that leads to a significant deterioration in the
bank's financial profile;

- Any policy announcements that would be detrimental to the bank's
ability to service its obligations would be negative for its
creditworthiness.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

- Santander Argentina's IDRs and VRs would benefit from an upgrade
of Argentina's sovereign rating.

OTHER DEBT AND ISSUER RATINGS: KEY RATING DRIVERS

Government Support Rating: Santander Argentina's GSR of 'no
support' (ns) reflects Fitch's view that despite the bank's
systemic importance, government support cannot be relied upon given
constraints on the government's ability to provide support.

Spain's Banco Santander S.A. (SAN; A-/Stable Outlook) currently
holds 99.3% of the bank's capital. Fitch does not consider any
potential support from its parent given the risk of government
intervention in the Argentine financial system.

OTHER DEBT AND ISSUER RATINGS: RATING SENSITIVITIES

Changes in Santander Argentina's GSR are unlikely in the medium
term given Argentina's low sovereign rating.

VR ADJUSTMENTS

- The VR of 'ccc-' has been assigned below the 'ccc' implied VR due
to the following adjustment reasons: OE/Sovereign Rating Constraint
(negative).

- The OE score of 'ccc-' has been assigned below the 'bb' implied
score due to the following adjustments reasons: Sovereign Rating
(negative) and Macroeconomic Stability (negative).

- The Business Profile score of 'ccc+' has been assigned below the
'bb' implied score due to the following adjustment reason: Business
Model (negative).

- The Earnings and Profitability score of 'ccc' has been assigned
below the 'bb' implied score due to the following adjustment
reason: Historical and Future Metrics (negative).

ESG Considerations

Santander Argentina's ESG score for Management Strategy of '4'
reflects the high level of government intervention in the Argentine
banking sector. The imposition of interest rate caps can lead to
inadequate loan pricing and, together with the imposition of
interest rates floors on time deposits, puts significant pressure
on banks' net interest margins. In addition, restrictions on fee
levels can negatively impact on performance ratios. This challenges
Santander Argentina's ability to define and execute its own
strategy. This has a moderately negative impact on the rating in
conjunction with other factors.

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt                       Rating           Prior
   -----------                       ------           -----
Banco Santander
Argentina S.A.
                   LT IDR             CCC- Affirmed   CCC-
                   ST IDR             C    Affirmed   C
                   LC LT IDR          CCC- Affirmed   CCC-
                   LC ST IDR          C    Affirmed   C
                   Viability          ccc- Affirmed   ccc-
                   Government Support ns   Affirmed   ns

BANCO SUPERVIELLE: Fitch Affirms 'CCC-' LongTerm IDR
----------------------------------------------------
Fitch Ratings has affirmed Banco Supervielle S.A.'s (Supervielle)
Foreign and Local Currency Long-Term Issuer Default Ratings (IDRs)
at 'CCC-' and its Viability Rating (VR) at 'ccc-'. Fitch has also
affirmed Supervielle's Government Support Rating (GSR) of 'no
support' (ns) and the bank's Short-Term IDRs at 'C'.

Key Rating Drivers

Highly Challenging Operating Environment: Supervielle's IDRs are
driven by its 'ccc-' VR, which is capped by the operating
environment (OE) score of 'ccc-'. The bank's ratings are highly
influenced by Argentina's low 'CC' IDR and OE downside risks. The
OE in Argentina remains very challenging due to its long and deep
economic crisis, which results in a still deteriorating OE outlook
for the bank despite it making some progress on economic
adjustments since December 2023. Governability challenges,
structural inflation, local currency depreciation and slow credit
growth will continue to pressure the bank's operating
profitability.

Good Asset Quality: Supervielle's NPL ratio has improved,
reflecting the bank's good credit risk profile. Metrics are at
reasonable levels considering the extended economic crisis in
Argentina and OE pressures in recent years. As of 1Q24, NPLs had
fallen to 1.3% from a four-year average of 3.7%. Loan loss reserve
coverage remained good, at 240% of NPLs. Fitch expects asset
quality ratios to deteriorate slightly in 2024 as the ongoing
economic recession continues and private sector loans grow faster
than public government securities.

Inflation Drives Increased Profitability: Supervielle has posted
good profits while recovering from past losses despite the volatile
OE. As of 1Q24, the bank's ratio of operating profit (inflation-
adjusted) to risk weighted assets (RWAs) reached an unusual 18.2%
(5.9% at YE23 on comparable figures). The bank's net interest
margins NIM benefited from higher yields on the investment
portfolio in 4Q23 and 1Q24, capturing inflation peaks. In addition,
the bank's efficiency reached 62.9% at 1Q24 (79.0% in 2023) due to
its cost reduction strategy. Fitch expects profitability to be
pressured by the structural reduction of operating revenues due to
the lower returns on government securities and the higher cost of
credit resulting from organic loan portfolio growth.

Good Capital Ratios: The bank's capitalization remains adequate as
it benefits from the very low loan growth in recent years aligned
with the Argentine financial system. As of March 31, 2024, the
bank's CET1 to risk-weighted assets ratio improved to 23.3% (from
19.8% in 2023). Basel leverage ratio was a solid 15.4% at the same
date. Fitch expects Supervielle's capitalization levels could
gradually decline once nonpublic loan growth resumes with RWAs
likely to rise accordingly.

Concentrated Funding, Adequate Liquidity: Supervielle is mainly
funded through deposits, which remained highly concentrated in
wholesale sources (67.7%), and to a minor extent, deposits from
individuals and companies (32.3%) as per 1Q24. As of March 2024,
the loans-to-deposits ratio increased to 45.6% (from 34.2% in
2023), well below the 60%-100% range of the recent past, after a
decreasing trend until 2023. The bank's ratio increased due to
recent customer demand for loans has outpaced deposits growth. The
Basel III metric for liquidity stands stable, with a liquidity
coverage ratio at a comfortable 115% and a net stable funding ratio
of 164% at 1Q24.

Rating Sensitivities

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

- Supervielle's IDRs and VR would be pressured by a downgrade of
Argentina's sovereign rating or a deterioration in the local
operating environment beyond current expectations that leads to a
significant deterioration in its financial profiles;

- Any policy announcements that would be detrimental to the banks'
ability to service their obligations, including a tightening of
capital controls to the extent that they restrict debt payments,
would be negative for creditworthiness.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

- Supervielle's IDRs and VRs would benefit from an upgrade of
Argentina's sovereign rating.

OTHER DEBT AND ISSUER RATINGS: KEY RATING DRIVERS

Government Support Rating: Supervielle's GSR of 'no support'
reflects Fitch's view that despite the bank's moderate franchise,
government support cannot be relied upon given constraints on the
government's ability to provide support.

OTHER DEBT AND ISSUER RATINGS: RATING SENSITIVITIES

Factors that could, individually or collectively, lead to positive
rating action/upgrade:

- Changes in the GSR of Supervielle are unlikely in the medium term
given the low sovereign rating of Argentina.

VR ADJUSTMENTS

- The VR of 'ccc-' has been assigned below the 'ccc' implied VR due
to the following adjustment reasons: Operating
Environment/Sovereign Rating Constraint (negative);

- The Operating Environment score of 'ccc-' has been assigned below
the 'bb' implied score due to the following adjustments reasons:
Sovereign Rating (negative) and Macroeconomic Stability
(negative);

- The Business Profile score of 'ccc' has been assigned below the
'b' implied score due to the following adjustment reason: Business
Model (negative).

- The Capitalization and Leverage score of 'ccc' has been assigned
below the 'bb' implied score due to the following adjustment
reason: Leverage and risk-weight calculation (negative).

ESG Considerations

Banco Supervielle S.A. has an ESG Relevance Score of '4' for
Management Strategy, which has a moderately negative impact on the
credit profile, and is relevant to the ratings in conjunction with
other factors. The '4' score reflects the high level of government
intervention in the Argentine banking sector. The imposition of
interest rate caps can lead to inadequate loan pricing and, puts
significant pressure on banks' net interest margins. Also,
restrictions on fee levels can negatively affect performance
ratios. This challenges the ability of these financial institutions
to define and execute their own strategies

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt                             Rating           Prior
   -----------                             ------           -----
Banco Supervielle S.A.   LT IDR             CCC- Affirmed   CCC-
                         ST IDR             C    Affirmed   C
                         LC LT IDR          CCC- Affirmed   CCC-
                         LC ST IDR          C    Affirmed   C
                         Viability          ccc- Affirmed   ccc-
                         Government Support ns   Affirmed   ns

YPF SA: Argentina's Gold Reserves May Be Seized due to Firm's Debt
------------------------------------------------------------------
Ariel Maciel at Buenos Aires Times reports that Argentina's
government has decided to send part of its gold reserves to a
European country. The objective of this transaction is to
financially produce the country's holdings, which inside the
Central Bank's vaults were safe, but not profitable.  That
strategy, revealed by President Javier Milei and his Economy
minister Luis Caputo has not yet been confirmed by the Central
Bank, in charge of watching over those assets, though it must
acount for a request for public information presented by union La
Bancaria, according to Buenos Aires Times.

However, the biggest problem is the possibility of a seizure of
those holdings has caused in the financial system and the political
world once they leave the country, the report notes.  The shadow of
the Fragata Libertad being withheld in Ghana in 2012, given a claim
from so-called vulture funds for a seizure to collect on court
debts has triggered alarms, both in its positive resolution for the
country and the priors of the road travelled by those interests,
the report relays.

It just so happens that the trial court decision weighing on YPF,
in the case being tried in the United States, and a final judgement
on the last so-called vulture fund over the 2001 default have
opened the door to the seizure of Argentine assets around the
world, the report discloses.  Even though financial analyst and
Latam Advisor director Sebastian Maril has stated that "seizing
sovereign assets is very complex", he made it clear that it was
"not impossible," the report says.

"Over the last seven days, the government announced that it would
make pre-scheduled payments of interest of the sovereign debt in
New York which are maturing in January and communicated the
shipment of gold to Europe.  The government's intention is to show
payment capacity and intention and have collateral for REPOs", said
Maril, while in contact with PERFIL, the report relates.

The report notes that the financial specialist and follower of the
cases faced by Argentina for debt claims considered that the
decision by the government to get the gold out of the Central Bank
to ship it to a European country is similar to "sending soldiers to
the front line".  "He's sending assets to the two epicentres of
seizures over YPF suits and possibly GDP Coupons," he warned, the
report relays.

"Seizing sovereign assets is very difficult, but if the
beneficiaries of the ruling manage to do so, Argentina will have
paid for the suits without approval from Congress.  The first thing
a debtor has to do is to remove their assets from the reach of
their creditor. I repeat, this is not what the government wants to
do. Their intention is financial and it's very good.  But if they
seize these assets (which is difficult), we will have closed a
litigious chapter", Maril stated, the report discloses.

The Secretary General of the Banking Association and deputy Sergio
Palazzo has filed a request for public information to get to know
the movements of armoured trucks which left the headquarters of the
Central Bank for Ezeiza Airport on June 7 and 28, the report says.
"The Central Bank has received a request for access to public
information by the deputy and Secretary General of the Banking
Association requesting for details on the administration of gold
reserves belonging to the Central Bank. The Central Bank is working
on the reply to this request, which will be provided in accordance
with regulations," was the Central Bank's official answer, he
added.

According to Palazzo, "the gold in transit may be seized before any
judge which eventually orders a seizure for any of the cases
Argentina has pending abroad.  It's an unnecessary risk being run,
and they should clarify to us Argentines the reason for this
transaction, whether it is to exchange it for foreign currency in
another country, or whether it is a credit operation, or whether it
is a purchase and repurchase operation with the International
Payment Bank. We wanted those details, obviously they still haven't
replied and I guess they'll take all the time allowed by law, but
the Economy Minister anticipated that these transactions existed,"
he said on Modo Fontevecchia, the report says.

A source who was a part of the negotiations over the suit against
Argentina and YPF played down the possibility that the gold may be
seized, though they clarified that "there is a high likelihood that
there are new attempts to manage to overcome the judicial barrier
which so far has favoured the country," the report notes.

The first confirmation of the movement of the gold came from
minister Caputo: "It's a very positive move by the Central Bank,
because today there is gold in the bank, which is as though having
property domestically and not being able to use it at all. But if
you have that gold abroad, it can bring a return and the country
needs to maximize the return on its assets," he said on television,
the report relays.

The lack of explanation by the Central Bank and Caputo's
intervention as a spokesman has opened the door for a new argument
to prove the figure of "alter ego" given the government's
relationship with the Central Bank, in order to consider their
reserves abroad seizable or attachable, as was the case with State
property after 2001 and even with the Fragata Libertad in 2012,
which was decommissioned as it was considered a warship and not a
commercial asset, the report discloses.

There are differences depending on the State where the trials are
pending, the report notes.  In the case of the United Kingdom, the
likelihood of a seizure is "practically zero," the report says.

In the United States there is a small window, but it is permitted
by law, the report relays.

However, "nothing can rule out for the so-called vulture funds to
charge again with new strategies and arguments to get a favorable
ruling, and Caputo's explanations are dangerous, as the Central
Bank should be an institution independent from the Executive
Branch," warned a qualified source in international litigation,
consulted by PERFIL, the report adds.

                           About YPF SA

YPF S.A. is a vertically integrated, majority state-owned
Argentine energy company, engaged in oil and gas exploration and
production, and the transportation, refining, and marketing of gas
and petroleum products.

Founded in 1922, YPF was an oil company established as a state
enterprise.  YPF was later privatized under president Carlos Menem
and was bought by the Spanish firm Repsol in 1999, and the
resulting merged company was call Repsol YPF.  

In 2012, about 51% of the firm was renationalized and this was
initiated by President Cristina Fernandez se Kirchner.  The
government of Argentina agreed to pay $5 billion compensation to
Repsol.

In April 2023, S&P Global Ratings lowered its local and foreign
currency ratings on YPF SA to 'CCC-' from 'CCC+'.  The outlook on
these ratings is now negative.  The downgrade follows a similar
action on S&P's long-term foreign currency ratings and T&C on
Argentina, following announced plans that, if implemented, would
oblige some nonfinancial public-sector entities to exchange or
sell their holdings of global- and local-law dollar-denominated
bonds issued during the 2020 restructuring for other locally issued
peso debt, likely dollar- and/or inflation-linked bonds. In S&P's
view, the lack of clarity and the apparent motivation for the
potential transaction underscore heightened credit vulnerabilities,
in particular given the increasing pressures from the severe
drought that Argentina is facing, which further constrains the
already disrupted FX market. This expected greater pressure on the
FX markets also explains S&P's downward revision of the T&C
assessment to 'CCC-'.




===========
B R A Z I L
===========

BRAZIL: Bank Opens Door to Interest Rate Hikes in Hawkish Turn
--------------------------------------------------------------
Bloomberg News reports that Brazil's central bank said it won't
hesitate to raise its interest rate as the inflation outlook
worsens, marking a significant change in guidance barely a month
after pausing a monetary easing cycle.

The committee "unanimously reinforced that it will not hesitate to
raise the interest rate to ensure inflation convergence to the
target if it deems it appropriate," central bankers wrote in
minutes to their July 30-31 rate meeting, when they held the
benchmark Selic at 10.5% for the second straight time, according to
the report.
                          About Brazil

Brazil is the fifth largest country in the world and third largest
in the Americas. Luiz Inacio Lula da Silva won the 2022 Brazilian
general election. He was sworn in on January 1, 2023, as the 39th
president of Brazil, succeeding Jair Bolsonaro.

As reported in the TCR-LA on May 6, 2024, Moody's Ratings affirmed
the Government of Brazil's long-term issuer and senior
unsecured bond ratings at Ba2, senior unsecured shelf rating at
(P)Ba2 and changed the outlook to positive from stable. Moody's
assesses thatBrazil's real GDP growth prospects are more robust
than in the pre-pandemic years, supported by the implementation of
structural reforms over multiple administrations, as well as the
presence of institutional guardrails that reduce uncertainty
around future policy direction. The outlook change to positive is
underpinned by Moody's assessment that more robust growth combined
with continued, albeit gradual, progress towards fiscal
consolidation, may allow Brazil's debt burden to stabilize.
However, there are risks to the government's execution of
continued fiscal consolidation.

S&P Global Ratings raised on Dec. 19, 2023, its long-term global
scale ratings on Brazil to 'BB' from 'BB-'. The outlook on the
long-term ratings is stable. S&P affirmed Brazil's global scale
short-term ratings at 'B' and its national scale long-term rating
at 'brAAA'. S&P also raised the transfer and convertibility
assessment on the country to 'BBB-' from 'BB+'. S&P said, "The
stable outlook reflects our expectation that Brazil will maintain
a
strong external position, thanks to strong commodity output and
limited external financing needs. We also believe Brazil's
institutional framework can sustain stable and pragmatic
policymaking based on extensive checks and balances across the
executive, legislative, and judicial branches of government. We
expect a very gradual fiscal correction but anticipate fiscal
deficits will remain large."

Fitch Ratings affirmed on Dec. 15, 2023, Brazil's
Long-TermForeign-Currency Issuer Default Rating (IDR) at 'BB' with
a StableOutlook. Fitch said Brazil's ratings are supported by its
large and diverse economy, high per-capita income, and deep
domestic markets and a large cash cushion that support the
sovereign's financing flexibility and its high local-currency debt
share. Strong external finances support resilience to shocks,
underpinned by a flexible exchange rate, robust international
reserves and a sovereign net external creditor position. The
ratings are constrained by weak economic growth potential,
relatively low governance scores, high and rising government
debt/GDP, and budgetary rigidities. A new fiscal framework
introduced this year aims to anchor a gradual consolidation process
and address these fiscal weaknesses, but its effectiveness is
increasingly unclear.

DBRS Inc., on August 15, 2023, upgraded Brazil's Long-TermForeign
and Local Currency - Issuer Ratings to BB from BB (low).At the same
time, DBRS Morningstar confirmed Brazil'sShort-term Foreign and
Local Currency - Issuer Ratings at R-4.The trend on all ratings is
Stable (March 2018).


JBS SA: Moves to Quadruple Production in Saudi Arabia
-----------------------------------------------------
Andy Coyne at just-food.com reports that JBS says it will quadruple
production in Saudi Arabia when a new facility in the country opens
in November.

JBS, which has exported poultry to the Middle Eastern country for
30 years, is planning to expand value-added production at its new
facility, according to just-food.com.

It has invested $50 million in a breaded chicken factory in the
city of Jeddah, creating 500 jobs, the report notes.

JBS recently opened a processing unit in the city of Dammam, with
around 250 employees and the capacity to produce around ten
thousand tons per year, the report relays.  It also has eight
distribution centres in the country, the report says.

JBS CEO Gilberto Tomazoni met with representatives from Saudi
Arabia in Sao Paulo recently to discuss further investment
opportunities for the Brazilian company in their country, the
report discloses.

The report relays that the possibilities discussed were linked to
the country's Saudi Vision 2030 economic development program, which
is intended to connect investment, job opportunities and promotion
of the green economy.

Earlier this month, JBS announced it was channelling investment
into its Huon Aquaculture salmon-farming business in Australia, the
report discloses.

The Brazil-headquartered company said it will plough A$110 million
($73.6 million) into Huon's land-based Whale Point farm in
Tasmania, the report discloses.

JBS also revealed it is set to invest circa C$90 million ($66
million) in a new patty processing line in a Canadian facility, the
report says.

The company's Canadian division, named JBS Foods Canada, will
produce almost seven million more kilograms of beef patties every
year for restaurants in western Canada following the injection into
its plant in Brooks, Alberta, the report adds.

                          About JBS SA

As reported in the Troubled Company Reporter-Latin America in
August 2021, S&P Global Ratings revised the global scale outlook
on JBS S.A. (JBS) and its fully owned subsidiary JBS USA Lux S.A.
(JBS USA) to positive from stable and affirmed its 'BB+' issuer
credit rating. The recovery expectations remain unchanged, and S&P
affirmed the 'BB+' ratings on the senior unsecured notes and the
'BBB' ratings on the secured term loans.

OI SA: Deadline for Financing in Judicial Reorganization Plan Today
-------------------------------------------------------------------
Oi SA, which is in judicial reorganization, disclosed that pursuant
to the Company's Judicial Reorganization Plan, approved at the
General Creditors' Meeting initiated on April 18, 2024 and ended on
April 19, 2024 ("Plan"), was authorized, by the Creditors of the
New Financing and the Third Parties New Financing, by Resolution of
Restructuring Option I Creditors and Resolution of Third Parties
New Financing (as applicable), a new extension of the deadlines for
the issuance of the Roll-Up Debt and the New Financing and
respective collaterals, as authorized under Clauses 4.2.2.2.1(a),
4.2.2.2.2(a) and 5.4.1.4(a) of the Plan, as well as the deadline
for verifying the occurrence of the Plan's Resolutive Condition
pertaining the disbursement of the New Financing as authorized
under Clause 10.2(a.1) of the Plan.

Thus, the new deadline for issuing the Roll-Up Debt and New
Financing, as well as for verifying the occurrence of the Plan's
Resolutive Condition provided for in Clause 10.2(a.1) of the Plan
is now August 08, 2024.

The abovementioned extension will not alter other terms and
deadlines of the Plan, whose actions shall be carried out in the
originally terms provided therein.

Capitalized terms used and not defined in this Material Fact shall
have the meanings provided to such term in the form of the Plan
available for consultation on the Judicial Reorganization website
(https://www.recjud.com.br/).

As reported in the Troubled Company Reporter-Latin America on June
3, 2024,  S&P Global Ratings raised its issuer credit ratings on
Brazilian telecom operator Oi S.A. to 'CCC-' from 'D' on the global
scale and to 'brCCC+' from 'D' on the Brazil national scale, and
placed the ratings on CreditWatch with positive implications.



===========================
C A Y M A N   I S L A N D S
===========================

ALBARAKA MTN: Fitch Puts B-(EXP) LT Rating to Trust Cert. Programme
-------------------------------------------------------------------
Fitch Ratings has published Albaraka Turk Katilim Bankasi A.S's
(Albaraka Turk; B-/Positive) USD1 billion trust certificate
issuance programme's, housed under Albaraka MTN Ltd, expected
long-term rating of 'B-(EXP)' and short-term rating of 'B(EXP)'.

The expected ratings are in line with Albaraka Turk's Long- and
Short-Term Foreign-Currency Issuer Default Ratings (IDR) of 'B-'
and 'B', respectively, and apply only to senior unsecured
certificates issued under the programme. The programme
documentation allows for the issuance of both senior unsecured and
subordinated notes, but the programme ratings only apply to the
senior unsecured debt class.

The assignment of final ratings is contingent upon receipt of final
documents conforming to information already received by Fitch.

Albaraka MTN Ltd, the issuer and trustee, is a special purpose
vehicle, incorporated in the Cayman Islands, solely to issue
certificates (sukuk) under the programme and enter into the
transactions contemplated by the transaction documents. Albaraka
Turk is the obligor, seller and servicing agent. BNY Mellon
Corporate Trustee Services Limited is the delegate of the trustee.

Fitch understands that the proceeds will be used in accordance with
the terms of the transaction documents and as further specified in
the applicable pricing supplement.

Key Rating Drivers

The trust certificate issuance programme's ratings are driven
solely by Albaraka Turk's Long- and Short-Term IDRs, which in turn
are driven by the bank's Viability Rating (VR) of 'b-'. This
reflects Fitch's view that default of these senior unsecured
obligations would equal a default of Albaraka Turk's in accordance
with Fitch's rating definitions. The key rating drivers and
sensitivities for Albaraka Turk's ratings are outlined in its
rating action commentary dated 15 March 2024 (see Fitch Upgrades 18
Turkish Banks; Places 5 VRs on Rating Watch Positive on Sovereign
Upgrade).

Fitch has given no consideration to any underlying assets or any
collateral provided, as it believes that the trustee's ability to
satisfy payments due on the certificates will ultimately depend on
Albaraka Turk satisfying its unsecured payment obligations to the
trustee under the transaction documents described in the base
offering circular and other supplementary documents.

In addition to Albaraka Turk's propensity to ensure repayment of
the certificates, in Fitch's view, Albaraka Turk would also be
required to ensure full and timely repayment of the trustee's
obligations due to Albaraka Turk's various roles and obligations
under the transaction structure and documentation, which include -
but are not limited to - the features below:

Albaraka Turk will ensure sufficient funds are available to meet
the periodic distribution amounts payable by the trustee under the
certificates of the relevant series on each periodic distribution
date. Albaraka Turk may take certain measures to ensure that there
is no shortfall and that the payment of principal and profit are
paid in full, and in a timely manner.

On any dissolution or obligor event (as described in the base
offering circular), the aggregate amounts of the outstanding face
amount of the certificates and any due and unpaid periodic
distribution amount relating to the certificates will become
immediately due and payable. Thereafter, the trustee will have the
right under the purchase undertaking to require Albaraka Turk to
purchase all of the trustee's rights, title, interests, benefits
and entitlements under the exercise price specified in the
documentation, and more generally, pursuant to the terms of the
purchase undertaking.

On any dissolution or default event (as described in the base
offering circular), the aggregate amounts of the deferred sale
price then outstanding pursuant to the master murabaha agreement
will become immediately due and payable; and the trustee will have
the right under the purchase undertaking to require Albaraka Turk
to purchase all of its rights, title, interests, benefits and
entitlements, present and future, in, to and under the relevant
assets in consideration for payment by Albaraka Turk of the
relevant exercise price.

The outstanding deferred sale price payable by Albaraka Turk under
the master murabaha agreement and the exercise price payable by
Albaraka Turk under the purchase undertaking together are intended
to fund the dissolution distribution amount payable by the trustee
under the relevant certificates, which should equal the sum of the
outstanding face amount of such series; and any accrued but unpaid
periodic distribution amounts for such certificates, or other
amount specified in the applicable pricing supplement as being
payable upon any dissolution date.

The payment obligations of Albaraka under the service agency
agreement, master declaration of trust, purchase undertaking and
the master murabaha agreement will be direct, unsubordinated and
unsecured obligations (subject to certain negative pledge
provisions) and will at all times rank at least pari passu with
claims of all other unsecured and unsubordinated creditors of
Albaraka Turk from time to time outstanding, save those whose
claims are preferred solely by any bankruptcy, insolvency,
liquidation or other similar laws of general application.

The transaction documents also include an obligation on Albaraka
Turk to ensure that at all times the tangibility ratio is more than
50%. Failure by Albaraka Turk to comply with this obligation will
not constitute an obligor event. However, if the tangibility ratio
falls below 33% (a tangibility event), this would result in the
certificate holders having a put right. The certificates would then
be delisted and each certificate holder can exercise a put option
to have their holdings redeemed, in whole or in part, at the
dissolution distribution amount within 30 days after a tangibility
event notice is given. In this event, there would be implications
for the certificates' tradability and the listing of the
certificates.

Fitch expects Albaraka Turk to maintain the tangibility ratio at
above 50% with support from its extensive asset base. Albaraka
Turk's sukuk programme includes negative pledge and cross-default
provisions, financial reporting obligations, obligor events of
default and restrictive covenants.

Certain aspects of the transaction will be governed by English law
while others are governed by the Turkish and Cayman Islands law.
Fitch does not express an opinion on whether the relevant
transaction documents are enforceable under any applicable law.
However, Fitch's rating on the certificates reflects the agency's
belief that Albaraka Turk would stand behind its obligations.

When assigning ratings to the certificates to be issued, Fitch does
not express an opinion on the certificates' compliance with sharia
principles.

Rating Sensitivities

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

The programme ratings are sensitive to negative changes in Albaraka
Turk's IDRs. The ratings may also be sensitive to any changes to
the roles and obligations of Albaraka Turk under the sukuk's
structure and documentation.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

The programme ratings are sensitive to positive changes in Albaraka
Turk's IDRs.

Date of Relevant Committee

18 July 2024

Public Ratings with Credit Linkage to other ratings

Albaraka MTN Ltd's ratings are driven by Albaraka Turk's IDRs.

   Entity/Debt           Rating          Recovery   
   -----------           ------          --------   
Albaraka MTN Ltd

   senior unsecured   LT B-(EXP) Publish   RR4

   senior unsecured   ST B(EXP)  Publish



===================================
D O M I N I C A N   R E P U B L I C
===================================

DOMINICAN REPUBLIC: 300 Flights Canceled Amid Suspension
--------------------------------------------------------
Dominican Today reports that at least 300 flights have been
canceled by six airlines affected by a suspension order from the
Dominican Republic, which was imposed by the Venezuelan government.
This situation has created uncertainty among hundreds of
passengers who had made their reservations in advance, according to
Dominican Today.

The affected airlines typically use aircraft with a capacity of 100
to 130 passengers, resulting in a weekly average of 2,700
passengers who will now be left without transportation, according
to Listin Diario, the report notes.

The crisis in the air transport sector was triggered by the
Dominican Republic, along with eight other Latin American
countries, requesting an urgent meeting of the Permanent Council of
the Organization of American States to issue a resolution on the
election results in Venezuela, the report relays.

As a result, the lack of operations by these six airlines will
leave dozens of passengers stranded at Las Americas International
Airport (AILA), who had reservations for flights to Venezuela, the
report discloses.

The suspended airlines include Laser, which flew from Santo Domingo
to Venezuela on Thursdays and Sundays; Sky High, with daily
operations; Avior, which operated on Mondays, Wednesdays, Fridays,
and Sundays; Turpial, which had flights on Mondays; Rutaca, with
flights on Sundays and Mondays; and Venezolana, which offered
services on Thursdays and Sundays, the report says.

In response, AILA's Flight Operations Department and the affected
airlines are working diligently to coordinate new itineraries and
mitigate the impact on travelers, the report notes.

Efforts are being made to reorganize reservations and ensure that
passengers with valid tickets do not face additional inconveniences
due to the suspension, according to an Aerodom executive, the
report relays.

Airlines are prioritizing communication with their customers to
ensure that new routes and schedules accommodate their needs as
closely as possible, the report says.

The main goal at this time is to minimize the inconvenience caused
by the government measure and ensure a smooth transition for
affected travelers, the report adds.

                      About Dominican Republic

The Dominican Republic is a Caribbean nation that shares the island
of Hispaniola with Haiti to the west. Capital city Santo Domingo
has Spanish landmarks like the Gothic Catedral Primada de America
dating back 5 centuries in its Zona Colonial district. Luis Rodolfo
Abinader Corona is the current president of the nation.

TCR-LA reported in April 2019 that Juan Del Rosario of the UASD
Economic Faculty cited a current economic slowdown for the
Dominican Republic and cautioned that if the trend continues,
growth would reach only 4% by 2023. Mr. Del Rosario said that if
that happens, "we'll face difficulties in meeting international
commitments."

An ongoing concern in the Dominican Republic is the inability of
participants in the electricity sector to establish financial
viability for the system.

On December 4, 2023, the TCR-LA reported that Fitch Ratings has
affirmed Dominican Republic's Long-Term Foreign-Currency Issuer
Default Rating (IDR) at 'BB-' and revised the Outlook to Positive
from Stable. Fitch says the Positive Outlook reflects a trend
improvement in governance, and robust growth prospects that should
lead to continued gains in per capita income.  According to Fitch,
growth has decelerated in 2023, but it expects Dominican Republic
to recover to high levels during 2024-2025. External liquidity
metrics have improved in recent years, and foreign currency share
of government debt is on a downward path.

In August 2023, Moody's Investors Service changed the outlook on
the Government of Dominican Republic's ratings to positive from
stable and affirmed the local and foreign-currency long-term issuer
and senior unsecured ratings at Ba3.  Moody's said the key drivers
for the outlook change to positive  are: (i) sustained high growth
rates have enhanced the scale and wealth levels of the economy; and
(ii) a material decline in the government debt burden coupled with
improved fiscal policy effectiveness will support medium-term debt
sustainability.

The affirmation of the Ba3 ratings balances the Dominican
Republic's strong economic growth dynamics and relatively contained
susceptibility to event risks, with a comparatively weaker fiscal
position, reflecting long-standing credit challenges which include:
(i) a shallow revenue base compared to peers, (ii) weak debt
affordability metrics, and (iii) high exposure to foreign currency
borrowing.

S&P Global Ratings, in December 2022, raised its long-term foreign
and local currency sovereign credit ratings on the Dominican
Republic to 'BB' from 'BB-'. The outlook on the long-term ratings
is stable. S&P affirmed its 'B' short-term sovereign credit
ratings. S&P also revised its transfer and convertibility (T&C)
assessment to 'BBB-' from 'BB+'.  The stable outlook reflects S&P's
expectation of continued favorable GDP growth and policy continuity
over the next 12-18 months that will likely stabilize the
government's debt burden.

In February 2023, S&P said its BB ratings reflect the country's
fast-growing and resilient economy.  It also incorporates the
country's historical political and social challenges in passing
structural reforms to contain fiscal deficits, despite recent
improvements in the electricity sector. The ratings are constrained
by relatively high debt, a hefty interest burden, and limited
monetary policy flexibility.

DOMINICAN REPUBLIC: Central Bank Keeps Interest Rate at 7%
----------------------------------------------------------
Dominican Today reports that in its July 2024 monetary policy
meeting, the Central Bank of the Dominican Republic (BCRD) decided
to keep its policy interest rate (TPM) steady at 7.00% annually.

This decision reflects the evolution of the international
environment, particularly the sustained high interest rates in the
United States, increased commodity prices, and higher container
shipping costs, according to Dominican Today.

The BCRD also announced that the overnight liquidity expansion
facility rate remains at 7.50% annually, while the overnight
deposit rate continues at 5.50% annually, the report notes.  These
decisions consider the robust performance of the Dominican economy
and the growth of private credit, with inflation remaining within
the target range of 4.0% ± 1.0%, the report relays.

                       Inflation Trends

Interannual inflation in the Dominican Republic has significantly
decreased, standing at 3.46% in June 2024, within the lower range
of the target due to the monetary and fiscal policies implemented
over the past year, the report discloses.  Core inflation, which
excludes the most volatile components of the basket and is more
directly associated with monetary conditions, was around the target
center at 3.98% in June 2024, the report says.

Since May 2023, the BCRD has reduced its TPM by 150 basis points
and launched a liquidity provision program through financial
intermediaries, the report notes.  This program has channeled
approximately RD$199 billion in loans to households, productive
sectors, and micro, small, and medium-sized enterprises (MSMEs) at
interest rates of up to 9.0% annually, the report relays.

                         Regional Context

In Latin America, inflation has been trending downward. Countries
that have reduced their reference rates since 2023 include Chile
(550 basis points), Costa Rica (425), Brazil (325), Uruguay (300),
Paraguay (250), Colombia (250), Peru (200), the Dominican Republic
(150), and Mexico (25), the report discloses.

                        Commodity Prices

The price of West Texas Intermediate (WTI) crude oil has remained
elevated, averaging around US$82 per barrel in July, the report
says.  Similarly, freight transportation costs have increased due
to geopolitical conflicts in the Middle East and ongoing climatic
factors affecting critical trade routes, the report notes.

                      Economic Performance

National economic activity expanded by 6.2% year-on-year in June,
with an average growth of 5.1% in the first half of 2024, aligning
with its potential, the report relays.  The Dominican economy is
expected to grow by around 5% in 2024, one of the highest
expansions in the region, according to international organizations
like the International Monetary Fund (IMF) and the World Bank, the
report notes.

Private credit growth in the national currency has recently
moderated, standing at around 15% year-on-year. Monetary
aggregates, such as the Money Supply (M1), Broad Money (M2), and
Broadest Money (M3), expanded by 3.0%, 12.2%, and 12.5%,
respectively, at the end of June, the report discloses.

Relative exchange rate stability has been maintained, and
international reserves have increased to over US$15.2 billion in
July, equivalent to more than 12% of the gross domestic product
(GDP) and around six months of imports, exceeding the metrics
recommended by the IMF the report adds.

                 About Dominican Republic

The Dominican Republic is a Caribbean nation that shares the island
of Hispaniola with Haiti to the west. Capital city Santo Domingo
has Spanish landmarks like the Gothic Catedral Primada de America
dating back 5 centuries in its Zona Colonial district. Luis Rodolfo
Abinader Corona is the current president of the nation.

TCR-LA reported in April 2019 that Juan Del Rosario of the UASD
Economic Faculty cited a current economic slowdown for the
Dominican Republic and cautioned that if the trend continues,
growth would reach only 4% by 2023. Mr. Del Rosario said that if
that happens, "we'll face difficulties in meeting international
commitments."

An ongoing concern in the Dominican Republic is the inability of
participants in the electricity sector to establish financial
viability for the system.

On December 4, 2023, the TCR-LA reported that Fitch Ratings has
affirmed Dominican Republic's Long-Term Foreign-Currency Issuer
Default Rating (IDR) at 'BB-' and revised the Outlook to Positive
from Stable. Fitch says the Positive Outlook reflects a trend
improvement in governance, and robust growth prospects that should
lead to continued gains in per capita income.  According to Fitch,
growth has decelerated in 2023, but it expects Dominican Republic
to recover to high levels during 2024-2025. External liquidity
metrics have improved in recent years, and foreign currency share
of government debt is on a downward path.

In August 2023, Moody's Investors Service changed the outlook on
the Government of Dominican Republic's ratings to positive from
stable and affirmed the local and foreign-currency long-term issuer
and senior unsecured ratings at Ba3.  Moody's said the key drivers
for the outlook change to positive  are: (i) sustained high growth
rates have enhanced the scale and wealth levels of the economy; and
(ii) a material decline in the government debt burden coupled with
improved fiscal policy effectiveness will support medium-term debt
sustainability.

The affirmation of the Ba3 ratings balances the Dominican
Republic's strong economic growth dynamics and relatively contained
susceptibility to event risks, with a comparatively weaker fiscal
position, reflecting long-standing credit challenges which include:
(i) a shallow revenue base compared to peers, (ii) weak debt
affordability metrics, and (iii) high exposure to foreign currency
borrowing.

S&P Global Ratings, in December 2022, raised its long-term foreign
and local currency sovereign credit ratings on the Dominican
Republic to 'BB' from 'BB-'. The outlook on the long-term ratings
is stable. S&P affirmed its 'B' short-term sovereign credit
ratings. S&P also revised its transfer and convertibility (T&C)
assessment to 'BBB-' from 'BB+'.  The stable outlook reflects S&P's
expectation of continued favorable GDP growth and policy continuity
over the next 12-18 months that will likely stabilize the
government's debt burden.

In February 2023, S&P said its BB ratings reflect the country's
fast-growing and resilient economy.  It also incorporates the
country's historical political and social challenges in passing
structural reforms to contain fiscal deficits, despite recent
improvements in the electricity sector. The ratings are constrained
by relatively high debt, a hefty interest burden, and limited
monetary policy flexibility.




===========
M E X I C O
===========

GRUPO IDESA: S&P Lowers Long-Term Issuer Credit Rating to 'SD'
--------------------------------------------------------------
On Aug. 6, 2024, S&P Global Ratings lowered its long-term issuer
credit rating on Mexico-based petrochemicals producer Grupo Idesa
S.A. de C.V. (Grupo IDESA) to 'SD' from 'CC' and its issue-level
rating to 'D' from 'CC', and removed both from CreditWatch with
negative implications, where we placed them on July 26, 2024.

S&P will evaluate the company's revised capital structure including
the new conditions on its loan from Banco Inbursa, and it expects
to raise our issuer credit rating.

As expected, the company offered to pay 20% below par on its 2028
senior secured notes, equivalent to $800 per each $1,000 on its
principal amount. On July 30, 2024, the company announced that the
principal amount accepted was $170.9 million (versus $175.6 million
originally), which represents a 97.3% acceptance rate. The company
liquidated the expected payment on Aug. 5, 2024, for a total amount
of $136.7 million of principal and $3 million in accrued unpaid
interest. S&P said, "As a result, we lowered our issuer credit
rating on Grupo IDESA to 'SD' and our rating on the senior secured
notes due 2028 to 'D'. The downgrade to 'SD' reflects our
assumption that the company will continue to honor its other
obligations, which as of June 30, 2024, represent approximately 30%
of total debt."

S&P said, "We will evaluate Grupo IDESA's revised capital
structure, including the loan from Banco Inbursa in exchange for
the principal payment on its senior secured notes due 2028, and we
expect to raise the issuer credit rating on the company and assign
the issue-level rating on the remaining 2.7% of its senior secured
notes. In our opinion, before the cash tender offer, we believed
Grupo IDESA largely depended on extraordinary financial support
from its main stakeholder (Banco Inbursa) to meet financial and
operating commitments. Hence, we will focus on the expected EBITDA,
capital structure, and interest coverage ratios to assess the
company's financial risk profile as well as liquidity risks."




=====================
P U E R T O   R I C O
=====================

COLEGIO OTOQUI: Taps Maldonado-Manzanares as Accountant
-------------------------------------------------------
Colegio Otoqui Inc. seeks approval from the U.S. Bankruptcy Court
for the District of Puerto Rico to hire Ivan Miguel
Maldonado-Manzanares as accountant.

The accountant will render these services:

     a) assist the Debtor in preparing the Monthly Reports of
Operation;

     b) prepare the necessary accounting reports and unaudited
financial statements;

     c) assist the Debtor in preparing the cash flow projections
and or any other projection needed to prove the feasibility of the
Subchapter V Plan of Reorganization;

     d) assist the Debtor in any all financial and accounting
pertaining to, or in connection with, the administration of the
estate;

     e) assist the Debtor in the preparation and filing of
federal,
state, and municipal tax returns; and

     f) assist the Debtor in any other assignment that might be
properly delegated by management.

The accountant will be compensated on a fixed rate of $475 per
month and $200 on a yearly basis for tax services, including,
income tax returns, annual report, CRIM property tax returns and
municipal patent returns, plus the reimbursement of expenses
incurred.

Mr. Maldonado Manzanares disclosed in the court filings that he is
a "disinterested person" as defined in U.S.C. 101(14).

Mr. Maldonado Manzanares can be reached at:

     Ivan Miguel Maldonado-Manzanares
     Urb. Estancias del Bosque
     76 Estancias Street
     Bayamon, PR 00956
     Telephone: (787) 593-7165
     Email: imaldonado1@hotmail.com
   
            About Colegio Otoqui Inc.

Colegio Otoqui owns and operates a bilingual private school in
Bayamon, PR.

Colegio Otoqui Inc. filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D.P.R. Case No. 24-02394)
on June 6, 2024, listing $224,554 in assets and $1,303,602 in
liabilities. The petition was signed by Edward Rivera Ocasio as
administrator.

Judge Mildred Caban Flores presides over the case.

Jose F Cardona Jimenez, Esq. at Cardona Jimenez Law Office Psc
represents the Debtor as counsel.



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S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter-Latin America is a daily newsletter
co-published by Bankruptcy Creditors' Service, Inc., Fairless
Hills, Pennsylvania, USA, and Beard Group, Inc., Washington, D.C.,
USA, Marites O. Claro, Joy A. Agravante, Rousel Elaine T.
Fernandez, Julie Anne L. Toledo, Ivy B. Magdadaro, and Peter A.
Chapman, Editors.

Copyright 2024.  All rights reserved.  ISSN 1529-2746.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
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Information contained herein is obtained from sources believed to
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delivered via e-mail.  Additional e-mail subscriptions for members
of the same firm for the term of the initial subscription or
balance thereof are US$25 each.  For subscription information,
contact Peter A. Chapman at 215-945-7000.
.


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