Resolution SBS No. 02110-2024: Amending the Accounting Manual for the Financial System and the Accounting Manual for Private Pension Fund Administrators

Los Laureles Nº 214 - Lima 27 - Perú Telf.: (511) 6309000 1 Lima, June 06, 2024 RESOLUTION S.B.S.
No. 02110-2024

The Superintendent of Banking, Insurance, and Private Pension Fund Administrators (acting)

CONSIDERING:

That, through Resolution SBS No. 895-98 and its amendments, the Accounting Manual for Companies of the Financial System, hereinafter Accounting Manual, was approved;

That, through Resolution SBS No. 3952-2022, the format of Report No. 3 "Effective Equity" of the Accounting Manual was replaced to adapt it to the Basel III standard;

That, through Resolution SBS No. 2368-2023, the Regulation for the Evaluation and Classification of Debtors and the Requirements for Provisions, approved by Resolution SBS No. 11356-2008 and its amendments, has been modified, modifying, among other aspects, the concepts of "Credit Types";

That, through Resolution SBS No. 4345-2023, the Regulation for the Evaluation and Classification of Debtors and the Requirement for Provisions, as well as other regulations, were modified to incorporate definitions related to commitments applicable to companies of the Financial System;

That, through Resolution SBS No. 2186-2023, provisions related to the new reserve for investment excesses were established, also modifying the Accounting Manual for Private Pension Fund Administrators approved by Resolution No. 435-2005 and its amendments;

That, it is necessary to make modifications to the Accounting Manual in accordance with the new concepts of Resolution SBS No. 2368-2023;

That, likewise, it is necessary to make modifications to the Accounting Manual in accordance with the provisions of Resolution SBS No. 4345-2023;

That it is necessary to make modifications to Report No. 3 of the Accounting Manual for a more precise report by supervised companies;

That, it is necessary to make additional modifications to the Accounting Manual for Private Pension Fund Administrators to incorporate the

Los Laureles Nº 214 - Lima 27 - Perú Telf.: (511) 6309000 2 reserve for investment excesses into the grouping rules for the formats of financial statements in accordance with Resolution SBS No. 2186-2023;

Having the approval of the Adjunct Superintendencies of Banking and Microfinance, Private Pension Fund Administrators, Risks, Economic Studies, and Legal Advice; and,

In exercise of the powers conferred by numerals 7, 9, and 13 of article 349 of the General Law of the Financial System and of the Insurance System and the Organic Law of the Superintendency of Banking and Insurance - Law No. 26702 and its amendments, and article 57 of the Law of the Private System for the Administration of Pension Funds, and based on the exceptional conditions established in article 14 of Supreme Decree No. 001-2009-JUS and its amendments;

RESOLVES:

Article First.- Modify the Accounting Manual for Companies of the Financial System, approved by Resolution SBS No. 895-98 and its amendments, in accordance with Annex I attached to this Resolution, which is published on the Institutional Portal (www.sbs.gob.pe), in accordance with what is established in Supreme Decree No. 001- 2009-JUS and its amendments.

Article Second.- Modify the Accounting Manual for Private Pension Fund Administrators, approved by Resolution SBS No. 435-2005 and its amendments, in accordance with Annex II attached to this Resolution, which is published on the Institutional Portal (www.sbs.gob.pe), in accordance with what is established in Supreme Decree No. 001- 2009-JUS and its amendments.

Article Third.- This resolution enters into force in accordance with what is established below:

1. Numeral I of Annex I of this Resolution enters into force as of October 01, 2024.

2. Numeral II of Annex I of this Resolution enters into force as of the information from July 2025. 1

3. Numeral III of Annex I of this Resolution enters into force as of the information from June 2024.

4. Annex II of this Resolution enters into force as of the day following its publication in the Official Gazette "El Peruano".

Register, communicate, and publish

JORGE DAMASO MOGROVEJO GONZALEZ
SUPERINTENDENT OF BANKING, INSURANCE, AND AFP (ACTING)

1 Numeral II of Annex I of this Resolution was nullified by Resolution SBS No. 02663-2025, issued on 30.07.2025