2025-11-28

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Circular No. 565-2025: General Regime Issuers - Monthly Position in Financial Derivatives (December 2025)

The SMV reminds issuers in the General Regime who have declared an obligation to report monthly positions in financial derivatives to submit this information as a significant event. The report must include specific details such as the derivative instrument, purpose, notional amount, underlying asset, currency, fair value, and accumulated gains or losses, and must be filed within ten business days after the month ends. For the December 2025 reporting period, the deadline is December 16, 2025, with submissions required via the MVNet system using the designated form and template.

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Superintendencia del Mercado de Valores (Peru)

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