Resolution of the Administrative Office No. 060-2026-SMV/08

PERÚ Ministerio de Economía y Finanzas
SMV
Superintendencia del Mercado de Valores
Resolution of the Administrative Office SMV
No. 060-2026-SMV/08
Lima, June 19, 2026
The Deputy Superintendent of the Administrative Office

SEEN:

File No. 2025020401 which contains, among others, Report No. 227-2026-SMV/08.3 sent on March 19, 2026, through which the Logistics Unit recommends the write-off of three (03) property assets of the Superintendencia del Mercado de Valores, due to the cause of Expensive Maintenance and Repair and its antecedent in Report 584-2025-SMV/08.3 from the Head of Property Control;

CONSIDERING:

That, through Legislative Decree No. 1439 and its Regulation, approved by Supreme Decree No. 217-2019-EF, the National Supply System is developed, as the set of principles, processes, norms and procedures, techniques and instruments for the provision of goods, services and works, through the Public Supply Chain;

That, through Directorial Resolution No. 015-2021-EF/54.01, Directive No. 0006-2021-EF/54.01 was approved, which entered into force on December 27, 2021, and which regulates the set of acts and procedures carried out for the efficient management of movable property assets;

That, Directive No. 0006-2021-EF/54.01, defines the Write-off of Movable Property Assets in article 47° as the cancellation of the annotation of a movable property asset in the property registry. This implies, the corresponding extraction from the property accounting registry and its control through off-balance sheet accounts, when applicable, which is carried out in accordance with the regulations of the National Accounting System - NAC;

That, article 49° of Directive No. 0006-2021-EF/54.01, contemplates the procedure for the write-off of movable property assets, stating that the Property Control Office - OCP identifies and substantiates in a Technical Report the cause for the write-off, recommending this action to the OGA, so that it issues the resolution that approves the write-off;

That, through Technical Report No. 227-2026-SMV/08.3, the Logistics Unit informs that the Renault Logan vehicles with license plates EGF-519, EGF-535 and EGF-539 have an age of 15 years and various failures that compromise their operation; and that, in the particular case of the vehicles with license plates EGF-519 and EGF-535, these are INOPERATIVE and stored in the property owned by the SMV, located at Av. Pablo Carriquiry No. 282, San Isidro. Likewise, it states that, through Report No. 605-2025-SMV/08.3, it was reported to the Administrative Office that it is necessary to write off the three RENAULT LOGAN cars, noting that, in the aforementioned Report 605-2025-SMV/08.3, the Logistics Unit reports the high costs of preventive and corrective maintenance carried out on the vehicles with license plates EGF-519, EGF-535 and EGF-539 in the last 14 years, which are shown in annexes 01, 02 and 03 of the aforementioned report; being that, in the case of the vehicle with license plate EGF-539, the maintenance expense in the cited period reached S/. 29,734, and in the last 3 years: S/. 7,610.60, a trend that the Logistics Unit estimates will continue.

That, likewise, through Report No. 227-2026-SMV/08.3, it is reported that, the Head of Property Control carried out the review of the assets proposed for write-off, verifying that they have already fulfilled their useful life cycle so they would not be useful for educational centers in extreme poverty because they require a high budget to repair and keep them operational. It is also reported that, after reviewing the antecedents and SIGA reports, it was determined that there are three (03) cars, with an updated book value as of December 31, 2025 amounting to S/. 13,400.81 (thirteen thousand four hundred and 81/100 soles), which present significant wear and occupy considerable space in the San Borja and Pablo Carriquiry premises, recommending proceeding with the write-off of three (03) property assets described in the Annex that forms part of said report, stating the reasons of a technical nature, specifying that the property assets present accentuated wear and have several years of use being their state BAD, so they could not be useful for the educational sector;

That, the cause for the write-off of the proposed assets has been established as Expensive Maintenance and Repair, under the protection of literal f) of article 48° of Directive No. 006-2021-EF/54.01;

That, Technical Report No. 227-2026-SMV/08.3 meets the requirements established by current regulations on the management of state movable assets and in this sense it is necessary to issue the Resolution of the Administrative Office to write off the property assets proposed by the Logistics Unit;

In accordance with what is established in Directive No. 006-2021-EF/54.01 and its modifications;

RESOLVES:

Article 1°.- Approve the Write-off of three (03) property assets owned by the Superintendencia del Mercado de Valores - SMV, with codes No. 6782000008, No. 6782000009 and No. 678000010, according to the detail contained in Annex 1 that forms part of this Resolution, due to the cause of Expensive Maintenance and Repair, under the protection of literal f) of article 48° of Directive No. 006-2021-EF/54.01, for an updated book value as of December 31, 2025 amounting to S/. 13,400.81 (thirteen thousand four hundred with 81/100 Soles).

Article 2°.- Authorize the Logistics Unit and the Finance Unit to exclude from the accounting and property registries of the Superintendencia del Mercado de Valores, respectively, the assets written off according to article 1° of this Resolution.

Article 3°.- Publish this write-off resolution and its annexes on the SMV institutional portal, within five (5) business days following its issuance.

Article 4°.- Transcribe this Resolution and its annexes to the General Directorate of Supply of the Ministry of Economy and Finance for the pertinent purposes, within three (03) business days, after its publication.

Register, communicate and publish.

Rocio Inés Fernandez de Paredes Chang
Deputy Superintendent
Administrative Office