SBS Resolution No. 02685-2025: Amending the Country Risk Management Regulation (SBS Resolution No. 7932-2015) and Chapter V of the Accounting Manual

Los Laureles Nº 214 - Lima 27 - Peru Tel.: (511) 6309000 Lima, August 1, 2025 Resolución S.B.S. Nº 02685-2025 El Superintendente de Banca, Seguros y Administradoras Privadas de Fondos de Pensiones CONSIDERANDO: That, through SBS Resolution No. 895-98 and its modifying and complementary regulations, the Accounting Manual for Financial System Companies was approved, hereinafter referred to as the Accounting Manual, along with the periodic reports that supervised companies must submit; That, through SBS Resolution No. 7932-2015, the Country Risk Management Regulation was approved, which establishes the minimum prudential criteria for adequate management of country risk to which financial system companies are exposed, and within whose framework the submission of Report No. 23-A “Detail of country risk exposure with residents abroad” and Report No. 23-B “Detail of country risk exposure for personal guarantee of residents abroad with counterparty substitution” is required on a quarterly basis; That, it is necessary to modify the submission frequency of the aforementioned reports from the Country Risk Management Regulation, from quarterly to monthly, in order to have more timely and detailed information regarding exposures with residents abroad and guarantees with counterparty substitution granted by residents abroad, disaggregated by each counterparty; That, it is necessary to modify Report No. 29 “Report of Economic Groups (Debtors) (RGE)” in order to align it with the modifications made to the Accounting Manual reports by SBS Resolution No. 1758-2025, within the framework of the modification of the General Law of the Financial System and Insurance System and Organic Law of the Banking and Insurance Superintendence – Law No. 26702 and its amendments, through Legislative Decree No. 1646; Having obtained the approval of the Adjunct Superintendencies of Banking and Microfinance and of Regulation and Legal Affairs; as well as the Risk Management and Economic Studies Departments;

Los Laureles Nº 214 - Lima 27 - Peru Tel.: (511) 6309000 In exercise of the powers conferred by paragraphs 7, 9, and 13 of Article 349 of the General Law of the Financial System and Insurance System and Organic Law of the Banking and Insurance Superintendence – Law No. 26702 and its modifying regulations (hereinafter, General Law); and based on what is stated in the Thirty-Second Final and Complementary Provision of the General Law; RESUELVE: Artículo Primero.– Modify the Country Risk Management Regulation, approved by SBS Resolution No. 7932-2015, as follows:

1. Substitute the second paragraph of Article 21, as follows: “Artículo 21°.- Presentación del Reporte N° 23 Exposición al Riesgo País (…) Asimismo, a fin de validar la información presentada periódicamente y contar con un flujo oportuno de información, las empresas deberán remitir a esta Superintendencia, dentro de los quince (15) días calendario posteriores al cierre de cada mes, el detalle de la información remitida en el Reporte Nº 23 del Manual de Contabilidad, mediante dos reportes: i) Reporte N° 23 – A “Detalle de exposición a riesgo país con residentes en el exterior” y ii) Reporte N° 23 – B “Detalle de exposición a riesgo país por garantía personal de residentes en el exterior con sustitución de contraparte”. Estos reportes deberán remitirse a través del Sub-Módulo de Captura y Validación Externa-SUCAVE.”

Artículo Segundo. – Modify Chapter V “Complementary Information” of the Accounting Manual, as follows:

1. Approve a new Report No. 29 “Report of Economic Groups (RGE)” which includes information on the economic group code assigned by the company, name of the economic group, number of persons comprising the economic group, and information for each member of the economic group. This Report, with a quarterly frequency, must be submitted by SUCAVE within fifteen (15) calendar days following the close of each quarter, and supersedes the previous Report No. 29 “Report of Economic Groups (Debtors) (RGE)”. The format for the new Report No. 29 is attached to this Resolution and published on the institutional portal (www.sbs.gob.pe), in accordance with Supreme Decree No. 009-2024-JUS.
2. Substitute methodological note No. 14 of Report No. 21 “Information on Related Persons and Legal Entities and Financing to Related Parties” in the following terms: “14. Reportar el total de exposición en otros activos de la hoja de balance (como cuentas por cobrar y fondos interbancarios diferentes a los intradía) y fuera de balance (otras exposiciones contingentes distintas de las consideradas en las columnas previas). El valor de la exposición a considerar es el establecido en el párrafo 23.2 del artículo 23 del Reglamento, que corresponda”.

Artículo Tercero.- Vigencia

1. El artículo Primero entra en vigencia para la información correspondiente a enero de 2026.
2. El numeral 1 del artículo Segundo entra en vigencia para la información correspondiente a marzo de 2026.
3. El numeral 2 del artículo Segundo entra en vigencia a partir del día siguiente de la publicación de la presente Resolución en el Diario Oficial El Peruano.

Regístrese, comuníquese y publíquese, SERGIO JAVIER ESPINOSA CHIROQUE SUPERINTENDENT OF BANKING, INSURANCE AND AFP