Regulatory Alerts2026-01-15 | Resolución SBS 00085-2026SBS Resolution No. 00085-2026: Amendments to the Chart of Accounts for Insurance System Companies, Approved by SBS Resolution No. 348-95
The Peruvian Superintendence of Banking, Insurance and Private Pension Fund Administrators (SBS) issued Resolution No. 00085-2026 to amend the Chart of Accounts for insurance system companies originally approved in 1995. The amendments standardize the accounting treatment of surrenders and maturities in life insurance with savings components by eliminating account 2301, updating analytical accounts under 2603 and 2606, and revising claim-related denominations and grouping standards in Form B-1. The modified Chart of Accounts takes effect starting with the March 2026 reporting period and is publicly available on the SBS institutional portal.
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