Regulatory Alerts2025-07-22
Regulatory Provisions for the Implementation of the Accounting Framework for Financial Leasing Entities, Factoring Entities, and Non-Bank Fiduciary Service Providers
The Superintendent of Banks and Other Financial Institutions of Nicaragua issued Resolution SIB-OIF-XXXIII-445-2025 to approve a uniform accounting framework for financial leasing, factoring, and non-bank fiduciary service providers. The resolution mandates that the boards of these entities are responsible for approving implementation plans, adjusting internal controls, and ensuring the allocation of necessary resources. The regulatory provisions entered into force upon their publication on the Superintendent's official website.
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