Resolution SBS No. 02235-2026: Amending the Regulation on Economic Groups, Linkages, Application of Operational Limits and the Regulation for Credit Risk Management

Los Laureles Nº 214 - Lima 27 - Perú. Telf.: (511) 630-9000 1 Lima, September 09, 2026 RESOLUTION SBS No. 02235-2026 The Superintendent of Banks, Insurance and Private Pension Fund Administrators CONSIDERING: That, through Resolution SBS No. 975-2025, the Regulation on Economic Groups, Linkages, Application of Operational Limits referred to in Articles 201 to 204 of the General Law and Large Exposures was approved, which regulated Legislative Decree No. 1646, with the aim of adapting the Superintendence's regulations on limits to the concentration of financing to international standards and the particularities of the national financial system; That, through Resolution SBS No. 3780-2011, the Credit Risk Management Regulation was approved, which promotes the improvement of credit risk management in supervised companies, establishing minimum requirements for its adequate management; That, considering the particularities of the regulatory and corporate governance regime applicable to Municipal Savings and Credit Caisses, it is necessary to modify the provisions regarding the approval of financing to related parties, in order to strengthen the corporate governance of these entities, avoiding possible conflicts of interest; Having the approval of the Adjunct Superintendencies of Banking and Microfinance, and of Regulation and Legal. In exercise of the powers conferred by items 7 and 9 of Article 349 of the General Law of the Financial System and the Insurance System and the Organic Law of the Superintendence of Banking and Insurance, Law No. 26702 and its modifying norms; and based on what is stated in the Thirty-Second Final and Complementary Provision of the General Law; RESOLVES: First Article.– Modify Article 18 of the Regulation on Economic Groups, Linkages, Application of Operational Limits referred to in Articles 201 to 204 of the General Law and Large Exposures, approved by Resolution SBS No. 975-2025 and its modification, according to the following:

Los Laureles Nº 214 - Lima 27 - Perú. Telf.: (511) 630-9000 2 “Article 18.- Approval of financing to related parties 18.1 Any financing to be granted to a related party, including those granted to related parties that are excluded from the calculation of the limit of Article 202 of the General Law, must have prior approval from the Board of Directors. 18.2 In the case of Municipal Savings and Credit Caisses, the approval of financing to related parties must be carried out by the Joint Management or the General Management. Likewise, the financing granted must be brought to the knowledge of the Board of Directors at the Board session following its granting.” Second Article.– Modify item e) of Article 21 of the Credit Risk Management Regulation, approved by Resolution SBS No. 3780-2011 and its modifications, according to the following: “Article 21.- Principles of approval of credit exposures (...) e) It must be avoided that personnel who present a conflict of interest participate in decision-making processes. In particular, operations with related parties according to Article 202 of the General Law require the approval of the Board of Directors or, in the case of Municipal Savings and Credit Caisses, of the Joint Management or the General Management; avoiding the participation of members who present conflicts of interest.” Third Article.– This Resolution enters into force from the day following its publication in the official newspaper El Peruano. Register, communicate and publish, SERGIO JAVIER ESPINOSA CHIROQUE SUPERINTENDENT OF BANKS, INSURANCE AND AFP