Regulatory Alerts2025-07-03 | Resolución SBS 02334-2025SBS Resolution No. 02334-2025: Amendments to Accounting Manuals for Savings and Credit Cooperatives Not Authorized to Capture Public Funds at Level 2 and Level 3, and Other Provisions
The Peruvian Superintendency of Banking, Insurance, and AFPs (SBS) issued Resolution No. 02334-2025 to amend the Accounting Manuals for Level 2 and Level 3 Savings and Credit Cooperatives (Coopacs) not authorized to capture public funds. The resolution updates the RCD Coopac account catalog, extends credit reporting and system alignment deadlines to December 2027, and mandates Annex 6-A submissions beginning with December 2025 closing data. These adjustments ensure timely, accurate credit information flows to the Credit Information Center while aligning Coopac risk classification and provisioning rules.
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