Regulatory Alerts2018-12-19
Agreement 8-2018 Subrogating Agreement 2-2018 and Modifying Deadlines for Issuer and Investment Company Report Forms
The Securities Market Superintendence of Panama issued Agreement 8-2018 to subrogate Agreement 2-2018 and modify submission deadlines for issuer and investment company reports. The regulation mandates the use of standardized electronic forms (F1 through F9, SI-IAS, and CR-1) for annual, quarterly, and semi-annual disclosures, including financial summaries, corporate governance questionnaires, and external auditor rotation notices. It further updates the content requirements for quarterly and annual update reports under Agreement 18-2000, establishes penalties for late or incomplete submissions, and sets January 1, 2019, as the effective date for compliance.
Share