2026-02-25

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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Circular No. 73-2026-SMV/11.1 February 25, 2026 General Regime Issuers and Alternative Stock Market Issuers: New "Corporate Governance Format to report the 2025 fiscal year." This regulation belongs to the compilation IGSC Circulars CIRCULAR 73-2026 PDF 1.3 MB Download