SBS Resolution No. 00874-2026: Amending the Regulation for Liquidity Risk Management, approved by SBS Resolution No. 4221-2023 and its amendments

1 Lima, March 23, 2026 SBS Resolution No. 00874-2026 The Superintendent of Banking, Insurance and Private Pension Fund Administrators CONSIDERING: That, through SBS Resolution No. 4221-2023 and its amendments, the Regulation for Liquidity Risk Management (hereinafter, the Regulation) was approved, which establishes the regulatory framework applicable to financial system entities for liquidity risk management, referring to the identification, measurement, evaluation, treatment, control, information and monitoring of said risk; That, in view of the experience gathered during supervision, it has been deemed appropriate to amend the Regulation with the aim of modifying the scope of certain provisions related to compliance with limits and the submission of Annexes 15-A, 15-B and 15-C; Having obtained the approval of the Adjunct Superintendencies of Banking and Microfinance, and of Regulation and Legal Affairs, as well as the Risk Management and Economic Studies Departments; and, In exercise of the powers conferred by paragraphs 7, 9 and 13 of article 349 of the General Law of the Financial and Insurance Systems and Organic Law of the Superintendence of Banking and Insurance – Law No. 26702 and its amending regulations (hereinafter, General Law); and based on what is stated in the Thirty-Second Final and Complementary Provision of the General Law; RESOLVES: Article First.– Amend the Regulation for Liquidity Risk Management, approved by SBS Resolution No. 4221-2023, as follows:

1. Substitute paragraph 43.2 of article 43, as follows: “Article 43°.- Information to the Superintendence (…)

2 43.2 Annexes No. 15-A, 15-B and 15-C shall not apply to COFIDE, MIVIVIENDA Fund, Credit Companies, nor to specialized companies included in letter b of article 16° of the General Law. Annex No. 16-C shall not apply to specialized companies included in letter b of article 16° of the General Law.” 2. Substitute paragraph 45.2 of article 45, as follows: “Article 45°.- Information to the Superintendence (…) 45.2 The aforementioned limits do not apply to Credit Companies, nor to specialized companies included in letter b of article 16° of the General Law. The limits established in letters a), b), c) and d) do not apply to COFIDE and MIVIVIENDA Fund.” Article Second.– This Resolution takes effect from the day following its publication in the official newspaper El Peruano. Register, communicate and publish, JORGE DAMASO MOGROVEJO GONZALEZ SUPERINTENDENT OF BANKING, INSURANCE AND AFP (Acting)