Regulatory Alerts2026-06-26 | Resolución SBS 01690-2026Added · Updated
Resolution SBS No. 01690-2026: Modifying the Accounting Manuals for Savings and Credit Cooperatives Not Authorized to Capture Public Resources of Level 1, Level 2, and Level 3
The Superintendence of Banking, Insurance and Private Pension Fund Administrators modifies the Accounting Manuals for Level 1, Level 2, and Level 3 Savings and Credit Cooperatives Not Authorized to Capture Public Resources. The amendments introduce account 1105 for funds administered by third parties and clarify the inclusion of fixed-term deposits in effective supplementary equity calculations within Reports No. 3 and No. 3-A. Modifications to Chapters III and IV take effect in September 2026 for Level 3 cooperatives and December 2026 for Levels 1 and 2, while Chapter V changes apply starting September 2026 for all levels.
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