Regulatory Alerts2026-03-05
Circular No. 078-2026-SMV/11.1
The Superintendencia del Mercado de Valores issued Circular No. 078-2026-SMV/11.1 on March 5, 2026, to establish requirements for Structuring Entities. The circular mandates the annual submission of audited individual financial information. This regulatory measure ensures compliance with ongoing financial reporting obligations for these specific entities.
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