SBS 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

Los Laureles Nº 214 - Lima 27 - Perú Telf.: (511)6309000 Lima, July 01, 2025

SBS Resolution No. 02334-2025

The Superintendent of Banking, Insurance, and Private Pension Fund Administrators CONSIDERING: That, by Resolution SBS No. 480-2019 and its amendments, the General Regulations for Savings and Credit Cooperatives Not Authorized to Capture Public Funds (hereinafter, the General Regulations) were approved, which establishes in the Tenth Complementary Transitory Provision that Coopacs, in compliance with the Fifth Complementary Transitory Provision of Law No. 30822, as of January 1, 2025, are subject to the provisions of article 159 of the General Law regarding supplying relevant information to the Credit Information Center; That, likewise, the General Regulations establish that as of information from January 2026, Level 2 Coopacs with total assets greater than 32,200 UIT and Level 3 Coopacs are obligated to carry out the alignment process with entities forming the Coopac System, under the rules contained in the Regulations for the Evaluation and Classification of Debtors and Provision Requirements, approved by Resolution SBS No. 11356-2008 and its applicable amendments for Coopacs; That, by Resolution SBS No. 577-2019 and its amendments, the Accounting Manuals for Savings and Credit Cooperatives Not Authorized to Capture Public Funds of Level 1, Level 2, and Level 3 were approved; That, with the aim of establishing mechanisms and deadlines for Coopacs to submit additional information to the Superintendency periodically and timely, and for the alignment process to be carried out in accordance with the General Regulations, Resolution SBS No. 976-2024 incorporated Annex 6-A Credit Report of Debtors (RCD Coopac) into Chapter V "Complementary Information to Financial Statements" of the Accounting Manual for Savings and Credit Cooperatives Not Authorized to Capture Public Funds approved by Resolution SBS No. 577-2019 and its amendments, for Level 3 Coopacs and Level 2 Coopacs with total assets greater than 32,200 UIT;

Los Laureles Nº 214 - Lima 27 - Perú Telf.: (511)6309000 That, it is necessary to modify the account catalog of the RCD Coopac, in order to orient the reporting of accounts to concepts associated with credit portfolios and receivables of Coopacs, and therefore it is necessary to grant a longer deadline for their adaptation and submission of information to this Superintendency. Likewise, regarding the extended deadline granted for submitting information to this Superintendency, it is also necessary to extend the deadline for alignment with entities forming the Coopac System until information corresponding to December 2027; Having received the prior technical and positive feasibility report of the norm from the Adjunct Superintendency of Cooperatives, and with the approval of the Adjunct Superintendencies of Cooperatives, Regulation, and Legal Affairs; and, In exercise of the powers conferred by numerals 7, 9, and 13 of article 349 and numeral 4-A of the Twenty-Fourth Final and Complementary Provision of the General Law; as well as based on what is stated in its Thirty-Second Final and Complementary Provision; RESOLVES: Article First.- Modify the Accounting Manual for Savings and Credit Cooperatives Not Authorized to Capture Public Funds of Level 2, approved by Resolution SBS No. 577-2019 and its amendments, for Coopacs with total assets greater than 32,200 UIT, as well as the Accounting Manual for Savings and Credit Cooperatives Not Authorized to Capture Public Funds of Level 3, as indicated below: Modify Chapter V "Complementary Information to Financial Statements", according to the following: a) Modify in the Account Catalog of Annex No. 6-A "Credit Report of Debtors (RCD Coopac)", regarding the following:

• Eliminate sub-accounts under item 13 'Negotiable and maturing investments'.
• Incorporate various sub-accounts corresponding to accounts under item 14 'Credits'.
• Incorporate various sub-accounts corresponding to accounts under item 15 'Accounts Receivable'.
• Eliminate sub-accounts under item 16 'Realizable assets, received in payment and assigned, and non-current assets held for sale'.
• Modify sub-accounts under item 27 'Provisions'.
• Modify sub-accounts under item 29 'Other Liabilities'.
• Incorporate sub-accounts under account 7105 'Unused credit lines and granted but undrawn credits'.
• Incorporate a sub-account under sub-account 7106.02 'Interest rate derivatives'.
• Incorporate sub-accounts under account 8109 'Other debtor off-balance sheet accounts'.
• Incorporate sub-accounts under account 8404 'Guarantees received for credit operations'.
• Modify the application in the RCD indicated in the "RCD" column of certain accounts.

Los Laureles Nº 214 - Lima 27 - Perú Telf.: (511)6309000 b) The aforementioned modifications are attached in the Annex forming part of this Resolution and are published on the institutional portal (www.sbs.gob.pe), in accordance with what is stipulated in Supreme Decree No. 009-2024-JUS. Article Second.- The obligation to submit Annex 6-A Credit Report of Debtors (RCD Coopac) applies as of December 2025 closing information for Level 2 Coopacs with total assets greater than 32,200 UIT and for Level 3 Coopacs. Article Third.- Modify the Tenth Complementary Transitory Provision of the General Regulations: "In compliance with the Fifth Complementary Transitory Provision of the Coopac Law, as of the seventh year counted from the effective date of Law No. 30822, article 159 of the General Law regarding supplying relevant information to the Credit Information Center applies to Coopacs. As of information corresponding to December 2027, Level 2 Coopacs with total assets greater than 32,200 UIT and Level 3 Coopacs are obligated to carry out the alignment process among themselves, under the rules contained in the Regulations for the Evaluation and Classification of Debtors and Provision Requirements, approved by Resolution SBS No. 11356-2008 and its amendments applicable to Coopacs. Without prejudice thereto, the Superintendency requests that Coopacs provide credit information it deems pertinent for supervisory purposes." Article Fourth.- This Resolution takes effect the day following its publication. Registered, communicated, and published.

SERGIO JAVIER ESPINOSA CHIROQUE SUPERINTENDENT OF BANKING, INSURANCE, AND AFPs