Regulatory Alerts2025-08-01 | Resolución SBS 02664-2025SBS Resolution No. 02664-2025: New Regulation on the Classification and Valuation of Investments of Financial System Companies
The Peruvian Banking, Insurance, and Private Pension Fund Administrators Superintendence (SBS) issued Resolution No. 02664-2025 to approve a new regulation governing the classification and valuation of investments for financial system entities. This regulation aligns local accounting standards with International Financial Reporting Standards (IFRS) by mandating specific categories, business model tests, and contractual cash flow characteristics for financial assets. It requires entities to maintain transparent accounting policies, fair value measurement models, and custody documentation to enhance risk management, financial transparency, and systemic stability.
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