Regulatory Alerts2026-02-20 | Resolución SBS 493-2026SBS Resolution No. 493-2026: Modifies the Effective Date of Commitment Definitions in SBS Resolutions No. 04345-2023 and 04347-2024
The Peruvian Superintendency of Banking, Insurance and Private Pension Fund Administrators (SBS) issued Resolution No. 00493-2026 to postpone the effective dates of commitment definitions across three prior regulatory resolutions. The resolution delays the implementation of updated accounting manual instructions for credit conversion factors and undrawn commitments, aligning their mandatory application with January 2027 reporting cycles. Supervised financial entities are granted additional time to complete necessary technological and management adjustments before the revised regulatory framework takes full effect.
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