Regulatory Alerts2026-05-29
Circular 12-2026: Single Chart of Accounts for Pension Fund Investment Administrators
The Superintendence of the Securities Market of Panama mandates that Pension Fund Investment Administrators submit the Single Chart of Accounts (PUC) using the dedicated 'Pensions' user profile, effective with the May 2026 reporting period. Administrators are explicitly prohibited from using the Investment Administrator user profile for this submission and must ensure their system administrators enable the specific PUC/Pensions access. The required PUC templates are available on the regulator's website under the SERI Forms section for Pension and Severance Funds.
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