Regulatory Alerts2026-02-25
Added · Updated
Circular No. 73-2026-SMV/11.1: New Corporate Governance Format for Reporting the 2025 Fiscal Year
The Securities Market Superintendence (SMV) requires issuers under the General Regime and the Alternative Stock Market to use a new Excel format titled "Corporate Governance Format to Report the 2025 Fiscal Year" when submitting their 2025 Corporate Governance Compliance Report as part of the 2025 Annual Report. This mandate follows Resolution SMV No. 014-2025-SMV/01, which introduced precision and incorporation updates to the report structure in September 2025. The updated Excel template is available for download via the Peruvian State's Digital Single Platform.
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