Implementation of the New Structure for Regional Banking Groups Table (BAN24) (Table-BAN24, GBR-SB128, SB65 and SB03)

August 19, 2026 SBP-DR-CIRCULAR-2026-0079

Mr./Ms. General Manager City

Reference: Implementation of the New Structure for Regional Banking Groups Table (BAN24).

Mr./Ms. General Manager:

In accordance with Article 61 of the Banking Law and within the framework of the consolidated supervision powers of this Superintendency, the implementation of the new Table for Regional Banking Groups (BAN24) has been established, with the objective of promptly obtaining information regarding the holding companies whose shareholdings consolidate their operations in Panama and consequently fall under the origin supervision of this Banking Superintendency.

Regarding this matter, the following documents are attached to this circular: · Structure of the new BAN24 Table · Chart of Accounts for Regional Banking Groups (GBR), identified with the nomenclature SB128. · Auxiliary Tables Type of Companies (SB65) and Countries (SB03)

The information requirements corresponding to Table BAN24 must be submitted through the ITBANK system, on a quarterly basis, within thirty (30) calendar days following the close of the corresponding quarter.

As part of the implementation process, the first submission of information under the new structure must be made no later than October 30, 2026, and must include information corresponding to the closes of the quarters ending in December 2025, March 2026, and June 2026. Subsequently, the information corresponding to the close of September 2026 must be submitted no later than November 30, 2026.

In light of the foregoing, this Superintendency will send, through the email address soporte@superbancos.gob.pa, a communication addressed to regional banking groups subject to compliance with this requirement, containing the necessary information for the presentation of table (BAN24).

“Strength and confidence: guarantors of the rights of banking consumers” Av. Samuel Lewis, Panama Business Tower, ground floor - Tels.: (507) 506 7800 / (507) 506-7900 - Fax (507) 506-7700 / 506-7703 P.O. Box 0832-2397 W.T.C. Panama, Republic of Panama - www.superbancos.gob.pa - email: superbancos@superbancos.gob.pa Official document signed with Qualified Electronic Signature in the Document Transparency System – TRANSDOC of the Banking Superintendency of Panama, in accordance with Law 83 of 09/11/2012 and Executive Decree No. 275 of 11/05/2018. Use the QR Code to verify the authenticity of the document or the URL: https://sigob.superbancos.gob.pa/consulta?id=uWLZ%2B7xzetun59ehyeFddtqcH%2BPRe3d49Q%2FwR8Sm%2BSc%3D

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Finally, this Superintendency remains available to address any inquiries related to this circular. For such purposes, inquiries must refer to this circular and include the full name, position, email address, and telephone number of the person making the inquiry.

Sincerely,

Milton Ayón Wong Superintendent

Attachment: as indicated ARV/ip/rr

“Strength and confidence: guarantors of the rights of banking consumers” Av. Samuel Lewis, Panama Business Tower, ground floor - Tels.: (507) 506 7800 / (507) 506-7900 - Fax (507) 506-7700 / 506-7703 P.O. Box 0832-2397 W.T.C. Panama, Republic of Panama - www.superbancos.gob.pa - email: superbancos@superbancos.gob.pa Official document signed with Qualified Electronic Signature in the Document Transparency System – TRANSDOC of the Banking Superintendency of Panama, in accordance with Law 83 of 09/11/2012 and Executive Decree No. 275 of 11/05/2018. Use the QR Code to verify the authenticity of the document or the URL: https://sigob.superbancos.gob.pa/consulta?id=uWLZ%2B7xzetun59ehyeFddtqcH%2BPRe3d49Q%2FwR8Sm%2BSc%3D