Regulatory Alerts2026-01-20
Circular No. 031-2026-SMV/11.1
The Peruvian Securities Market Superintendence (SMV) issued Circular No. 031-2026-SMV/11.1 to establish an orientative audit guide for General Regime issuers regarding the significant events disclosure framework. The document defines the relevance criteria that determine which corporate events must be reported and outlines the corresponding transparency duties. It standardizes compliance expectations and strengthens market oversight by ensuring consistent disclosure of material information.
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