Circular 05-26 — Submission of Financial Statements for Automatic Publication via the Virtual Office of the Securities Market Superintendence

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CIRCULAR No. 05/26

To: Securities Market Participants and the general public. Subject: Submission of financial statements for automatic publication through the Virtual Office of the Securities Market Superintendence.

Seen:

1. The Constitution of the Dominican Republic, given and proclaimed on the twenty-seventh (27) day of October of two thousand twenty-four (2024).
2. Law No. 249-17, of the nineteenth (19) day of December of two thousand seventeen (2017), which repeals and substitutes Law No. 19-00, of the eighth (8) day of May of two thousand (2000).
3. Law No. 107-13, of the sixth (6) day of August of two thousand thirteen (2013), regarding the Rights of Persons in their Relations with the Administration and Administrative Procedure.
4. The General Law of Commercial Companies and Individual Limited Liability Enterprises No. 479-08, of the eleventh (11) day of December of two thousand eight (2008), and its modifications.
5. The General Law of Free Access to Public Information No. 200-04, of the twenty-eighth (28) day of July of two thousand four (2004), and Decree No. 130-05, of the twenty-fourth (24) day of March of two thousand five (2005), which establishes the Implementation Regulation.
6. The Seventh Resolution of the Superintendent of the Securities Market No. R-NE-SIMV-2025-07-MV, of the twenty-third (23) day of December of two thousand twenty-five (2025), which approves the Information Requirements Manual (MRI).
7. The Sole Resolution of the National Securities Market Council No. R-CNMV-2025-01-MV, of the twenty-fifth (25) day of February of two thousand twenty-five (2025), which approves the Regulation for Public Offer Trust Companies and Securitization Companies and Autonomous Assets in Securitization Processes.
8. The Third Resolution of the National Securities Market Council No. R-CNMV-2025-10-MV, of the first (1) day of April of two thousand twenty-five (2025), which approves the Regulation for the Authorization, Operation, Selection, and Supervision of External Auditors.

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9. The Third Resolution of the National Securities Market Council No. R-CNMV-2023-03-MV, of the seventh (7) day of February of two thousand twenty-three (2023), which approves the Regulation for Price-Providing Companies.
10. The Sole Resolution of the National Securities Market Council No. R-CNMV-2019-28-MV, of the fifth (5) day of November of two thousand nineteen (2019), which approves the Regulation for Administrator Companies and Investment Funds, modified by the Second Resolution of the National Securities Market Council No. R-CNMV-2021-16-MV, of the sixteenth (16) day of July of two thousand twenty-one (2021).
11. The First Resolution of the National Securities Market Council No. R-CNMV-2019-24-MV, of the fifteenth (15) day of October of two thousand nineteen (2019), which approves the Public Offering Regulation, modified by the Fourth Resolution of the National Securities Market Council No. R-CNMV-2022-16-MV, of the thirteenth (13) day of September of two thousand twenty-two (2022).
12. The First Resolution of the National Securities Market Council No. R-CNMV-2019-21-MV, of the thirteenth (13) day of August of two thousand nineteen (2019), which approves the Regulation for Securities Intermediaries, modified by the Fourth Resolution of the National Securities Market Council No. R-CNMV-2025-30-MV, of the ninth (9) day of December of two thousand twenty-five (2025).
13. The Fourth Resolution of the National Securities Market Council No. R-CNMV-2019-17-MV, of the second (2) day of July of two thousand nineteen (2019), which approves the Regulation to Establish and Operate Centralized Trading Mechanisms.
14. The Fifth Resolution of the National Securities Market Council No. R-CNMV-2019-18-MV, of the second (2) day of July of two thousand nineteen (2019), which approves the Regulation for Centralized Securities Depositories and Securities Compensation and Settlement Systems, modified by the Fourth Resolution of the National Securities Market Council No. R-CNMV-2026-07-MV, of the twenty-first (21) day of April of two thousand twenty-six (2026).
15. The Sixth Resolution of the National Securities Market Council No. R-CNV-2016-15-MV, of the third (3) day of March of two thousand sixteen (2016), which approves the Standard Establishing General Provisions on the Information that Issuers and Securities Market Participants must Periodically Submit.

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16. Circular No. 07/23, of the sixth (6) day of July of two thousand twenty-three (2023), regarding Notification of communications through the Virtual Office of the Securities Market Superintendence.
17. Circular C-SIMV-2020-16-MV, of the fourteenth (14) day of August of two thousand twenty (2020), regarding Submission of information through the Virtual Office, modified by Circular C-SIMV-2020-27-MV, of the thirtieth (30) day of December of two thousand twenty (2020).
18. Circular No. 04/26, of the twenty-fifth (25) day of May of two thousand twenty-six (2026), regarding Submission of financial statements for automatic publication through the Virtual Office.

Considering:

1. That, pursuant to Article 7 of Law No. 249-17, the Securities Market Superintendence, in its capacity as the regulatory body for an ordered, efficient, and transparent securities market, is tasked with protecting investors, ensuring compliance with this law, and mitigating systemic risk through regulation and supervision.
2. That, through items 1 and 2 of Article 17, Law No. 249-17 empowers the Superintendent of the Securities Market, in their capacity as the highest executive authority, to: 1) Execute the directives issued by the Council; and 2) Comply with and enforce the provisions of this law and its regulations.
3. That, likewise, item 14 of the aforementioned article attributes to the Superintendent the authority to issue circulars and resolutions necessary for the proper application of the law.
4. That, pursuant to the main part of Article 36 of Law No. 249-17, the Superintendence maintains a Registry available to the public, which may be electronic, in which natural and legal persons participating in the securities market are registered, as well as public information regarding securities registered in the Registry and participants in the securities market regulated by said law.

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5. That Securities Market Participants are obligated to periodically submit financial information and related documentation, in the form, content, and periodicity established in current regulations.
6. That the digital submission of documents through the Virtual Office constitutes a mechanism enabled by this Superintendence for the receipt, traceability, and management of regulatory information, in accordance with Circular C-SIMV-2020-16-MV and its modification.
7. That the timely availability of financial statements in the Inquiry section facilitates access to public information of economic interest and contributes to better decision-making by investors and the general public.
8. That, to enable the automatic publication of financial statements submitted by obligated parties, it is necessary to establish uniform rules regarding the submission channel, file format, attachment denomination, content to be published, and the responsibility of the sender.

Therefore: The Superintendent of the Securities Market, in the exercise of the powers granted by Article 17, item 14, of Law No. 249-17 of the Securities Market of the Dominican Republic, promulgated on the nineteenth (19) day of December of two thousand seventeen (2017), which repeals and substitutes Law No. 19-00 of the eighth (8) day of May of two thousand (2000), orders the following:

I. To inform Securities Market Participants that the purpose of this Circular is to establish the rules applicable for the automatic publication on the institutional portal of the Securities Market Superintendence (hereinafter, the Portal).

II. To inform Securities Market Participants that this Circular applies to the following Participants and Autonomous Assets, namely:

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Scope	Type of Financial Statements	Content for Publication
Investment Fund Administrator Companies (SAFI), Public Offer Trust Companies, Securitization Companies, Investment Funds, Public Offer Trusts, Separate Assets for Securitization, and Issuers of Securities	Audited Financial Statements	1. External Auditor's Report<br>2. Statement of Financial Position<br>3. Statement of Results<br>4. Statement of Cash Flows<br>5. Statement of Changes in Equity<br>6. Explanatory Notes
Investment Fund Administrator Companies (SAFI), Public Offer Trust Companies, and Securitization Companies	Semi-annual Financial Statements	1. Statement of Financial Position<br>2. Statement of Results<br>3. Statement of Cash Flows<br>4. Statement of Changes in Equity<br>5. Explanatory Notes
Investment Funds, Public Offer Trusts, Separate Assets for Securitization, and Issuers of Securities	Quarterly Financial Statements	1. Statement of Financial Position<br>2. Statement of Results<br>3. Statement of Cash Flows<br>4. Statement of Changes in Equity
Investment Fund Administrator Companies (SAFI), Public Offer Trust Companies, and Securitization Companies	Monthly Financial Statements	1. Statement of Financial Position<br>2. Statement of Results

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Scope	Type of Financial Statements	Content for Publication
Securities Intermediaries	Annual Financial Statements	1. External Auditor's Report<br>2. Statement of Financial Position<br>3. Statement of Results<br>4. Statement of Cash Flows<br>5. Statement of Changes in Equity<br>6. Explanatory Notes
Securities Intermediaries	Semi-annual Financial Statements	1. Statement of Financial Position<br>2. Statement of Results<br>3. Statement of Cash Flows<br>4. Statement of Changes in Equity<br>5. Explanatory Notes

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Scope	Type of Financial Statements	Content for Publication
Centralized Securities Depositories	Annual Financial Statements	1. External Auditor's Report<br>2. Statement of Financial Position<br>3. Statement of Results<br>4. Statement of Cash Flows<br>5. Statement of Changes in Equity<br>6. Explanatory Notes
Centralized Securities Depositories	Monthly Financial Statements	1. Statement of Financial Position<br>2. Statement of Results
Administrator Companies of Centralized Trading Mechanisms	Annual Financial Statements	1. External Auditor's Report<br>2. Statement of Financial Position<br>3. Statement of Results<br>4. Statement of Cash Flows<br>5. Statement of Changes in Equity<br>6. Explanatory Notes
Administrator Companies of Centralized Trading Mechanisms	Monthly Financial Statements	1. Statement of Financial Position<br>2. Statement of Results

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Scope	Type of Financial Statements	Content for Publication
Price-Providing Companies	Annual Financial Statements	1. External Auditor's Report<br>2. Statement of Financial Position<br>3. Statement of Results<br>4. Statement of Cash Flows<br>5. Statement of Changes in Equity<br>6. Explanatory Notes
Price-Providing Companies	Monthly Financial Statements	1. Statement of Financial Position<br>2. Statement of Results

III. To inform Price-Providing Companies that the automatic publication of their monthly financial statements through the Virtual Office will be required from the entry into force of the Information Requirements Manual (MRI).

IV. To inform Securities Market Participants that, from the issuance of this Circular, financial statements intended for publication will not be manually uploaded to the Securities Market Registry section of the Superintendence's website. Instead, they must be published by the aforementioned Securities Market Participants, as provided in item II of this Circular, through the Virtual Office for automatic publication, in a single PDF file that is readable, complete, continuous, and suitable for electronic viewing. Therefore, it is the responsibility of each Securities Market Participant to carefully verify in advance the content, order of presentation, and format of the financial statements, as once uploaded and submitted, said file will be immediately available to the public on the Superintendence's institutional portal.

V. To inform Securities Market Participants subject to compliance with this Circular that, for the submission of financial statements for automatic publication through the Virtual Office, they must follow the following procedure:

1. Access the Virtual Office;
2. [Text missing in source]
3. [Text missing in source]
4. [Text missing in source];
5. [Text missing in source]; and
6. [Text missing in source] complete.

VI. To inform Securities Market Participants subject to compliance with this Circular that, in the subject line of the submitted communication, they must specify the period to which the financial statements correspond, explicitly indicating their periodicity, month, and year. Example: Subject: Monthly Financial Statements May 2026 or Financial Statements First Quarter 2026.

VII. To inform Securities Market Participants that, once the validation process by Superintendence staff is exhausted, in the following sections:

1. [Text missing in source]
2. [Text missing in source]
3. The institutional portal.

VIII. To inform Securities Market Participants that they will be solely responsible for the truthfulness, accuracy, integrity, legibility, and correspondence of the file uploaded for automatic publication with the financial information submitted. Any error, omission, duplication, incomplete file, or inaccuracy in the published information will be the exclusive responsibility of the sender, without prejudice to administrative actions provided for in Law No. 249-17 and its current regulations.

IX. To inform Securities Market Participants that this Circular will not apply to the financial information of guarantors or other third parties not registered in the Securities Market Registry. Such information, when it must be subject to publication, will be treated in accordance with the procedure determined by the Superintendence.

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X. To inform Securities Market Participants that the submission of financial statements for automatic publication does not substitute or exempt the sender from compliance with their obligations to periodically submit financial information, disclose material events, or any other information required by current regulations.

XI. To inform Securities Market Participants that the automatic publication of financial statements does not imply prior validation, approval, substantive review, or certification by the Superintendence. Furthermore, the Superintendence may withdraw or eliminate, in whole or in part, files published automatically when they contain information that should not be published, are illegible, are duplicated, present obvious errors, or when, for supervisory reasons, it is necessary to limit their public availability, notifying the corresponding participant of such elimination. In such cases, the sender must republish the correct and definitive file, through the Virtual Office, for automatic publication in accordance with the provisions of this Circular.

XII. To inform Securities Market Participants that they may request the substitution or elimination of previously published financial statements on the institutional portal, through a communication addressed to the Superintendence, indicating the reasons for such request, and the Superintendence will acknowledge receipt of the request and proceed as required, in accordance with applicable current provisions.

XIII. To inform Securities Market Participants that, when a previously automatically published file is substituted by another, the substitute file must contain, in the document itself and visibly, a legend indicating:

1. That it is a substitute version of a previous one; and
2. The date on which the substitution was made.

XIV. To inform Securities Market Participants that such legend must remain incorporated while the document is available to the public. For these purposes, the inclusion of the legend in the document is the exclusive responsibility of the Securities Market Participant.

XV. To inform Securities Market Participants that the minimum content of the file to be automatically published corresponds to that established for the respective financial statements in current regulations and, once the Information Requirements Manual (MRI) enters into force, to the content provided for in said manual, approved by the Seventh Resolution of the Superintendent of the Securities Market R-NE-SIMV-2025-07-MV, dated the twenty-third (23) day of December of two thousand twenty-five (2025), as applicable. Likewise, the deadline for automatic publication will be the same as that corresponding to the submission of said file in accordance with current regulations.

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XVI. To inform Securities Market Participants that this Circular repeals and substitutes Circular No. 04/26.

XVII. To inform Securities Market Participants that this Circular enters into force from the next business day following its publication.

XVIII. To instruct the Securities Market Registry Department and the Digital Transformation Directorate to make the necessary operational adjustments in the Document Catalog of the Virtual Office for the implementation of this Circular.

XIX. To instruct the Regulation and Innovation Directorate of the Securities Market Superintendence to publish this Circular on the institutional website.

In Santo Domingo, National District, capital of the Dominican Republic, on the sixth (6) day of the month of July of two thousand twenty-six (2026).

Digitally signed by: Ernesto Bournigal Read Superintendent EBR/mdt/cp/rm/ru Regulation and Innovation Directorate