Regulatory Alerts2026-08-10
Added
Circular SBP-DR-CIRCULAR-2026-0076: Update of the SB120 Table for "Change Category" in the Credit Atom Structure (AT03)
The Superintendence of Banks of Panama updates the auxiliary table SB120 "Change Category" within the Credit Atom (AT03) structure to include new codes for tracking loans granted extensions for write-off under Agreement 4-2013. The update defines specific codes for refinanced, restructured, and migrated loans, including unrecoverable variants with authorized write-off extensions, and mandates reporting via the ITBANK system. Financial entities are required to begin submitting this updated data for the month of October 2026 within the first ten business days following the close of the previous month.
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