Regulatory Alerts2026-02-05
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Circular No. 049-2026-SMV/11.1
The Securities Market Superintendence (SMV) has implemented changes to the financial information, annual report, and management report submission forms in the MVNet system, effective February 9, 2026. These adjustments include removing certain declarations regarding going concern and consolidated statements, modifying IFRS compliance declarations, and adding new requirements for accounting policies. The circular also provides a classified list of national issuers in the RPMV Main Market based on exceptional presentation regimes declared under Circular No. 038-2025-SMV/11.1.
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