Regulatory Alerts2026-03-17
Added · Updated
Circular No. 083-2026-SMV/11.1
The Securities Market Superintendence (SMV) reminds Risk Classification Companies (ECRs) of their obligation to submit their audited individual annual financial statements and the 'Income Distribution Table' for the 2025 fiscal year by March 31, 2026. This preventive circular reiterates that the preparation and presentation of financial information is the responsibility of the ECR's Board of Directors and/or management, while the auditing firm is responsible for the audit report. The document confirms that failure to meet this deadline does not exempt the entity from its regulatory responsibilities under the Securities Market Law.
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