Regulatory Alerts2026-04-07
Circular No. 2026-01 - Update Circular on Financial Reporting
The General Director of the Central Bank of the Republic of San Marino issued Circular No. 2026-01 to update financial reporting requirements for authorized entities. The circular amends Circulars 2017-03 and 2017-04 by revising specific balance sheet tables, including those for credit dynamics, prudential aggregates, and technical reserves, to simplify disclosure obligations. These changes enter into force on April 8, 2026, with most provisions applying to the 2025 financial year and specific prudential updates applying to the 2026 reporting period.
Share