Regulatory Alerts2025-09-26 | Resolución SBS 03401-2025SBS Resolution No. 03401-2025: Amends Article Three and the First Supplementary Final Provision of the Credit Currency Risk Management Regulation approved by SBS Resolution No. 774-2025; and substitutes the numbering of literals w, x, y, z, aa and bb
The Peruvian Superintendency of Banks, Insurance and Pension Fund Administrators (SBS) issued Resolution No. 03401-2025 to extend the effective date of its Credit Currency Risk Management Regulation to June 1, 2026, and to reallocate existing currency risk provisions toward mandatory specific provisions. The resolution also amends the First Supplementary Final Provision of the 2025 regulation and updates the alphabetical numbering of specific literals incorporated from a prior 2023 resolution. These adjustments grant supervised financial institutions additional implementation time while aligning provisioning requirements with updated debtor classification standards.
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