Regulatory Alerts2025-10-17 | Resolución SBS 03716-2025SBS Resolution No. 03716-2025: Amending Chapter V Supplementary Information of the Accounting Manual for Financial System Companies to Incorporate New Report No. 28 Titled Non-Retail Debtor Financial Information and Issuing Other Provisions
The Peruvian Superintendence of Banking, Insurance and Private Pension Fund Administrators (SBS) issued Resolution No. 03716-2025 to amend Chapter V of the Accounting Manual for Financial System Companies by introducing a new Report No. 28 on non-retail debtor financial information, which mandates quarterly submissions with a 45-day deadline and specifies data sources, cutoff dates, and reporting scopes. The resolution establishes that the new report will take effect in September 2026, requiring a one-time submission of December 2023 and 2024 cutoff data, while the legacy report format remains valid until November 30, 2025. Additionally, it amends Circular No. B-2184-2010 to update client information requirements, credit typification rules, and financial statement periodicity, and modifies Report No. 25 to standardize currency expressions from "In Thousands of New Soles" to "In Soles".