Regulatory Alerts2026-02-25
Circular No. 73-2026-SMV/11.1: New Corporate Governance Format for Reporting the 2025 Fiscal Year
The Superintendencia del Mercado de Valores issued Circular No. 73-2026-SMV/11.1 on February 25, 2026, to establish a new Corporate Governance Format for reporting the 2025 fiscal year. This regulation applies to issuers under the General Regime and those in the Alternative Stock Market. The circular mandates the use of this specific format for compliance with corporate governance disclosure requirements.
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