Resolution SBS No. 02403-2026: Amend the Accounting Manual for Financial System Companies to Include Accounts for Contractual Modifications per OM 51365-2026-SBS

Los Laureles Nº 214 - Lima 27 - Peru Tel. : (511)6309000 1 Lima, September 29, 2026

RESOLUTION S.B.S.
No. 02403-2026

The Superintendent of Banks, Insurance, and Private Pension Fund Administrators

CONSIDERING:

That, in accordance with item 13 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 amendments, hereinafter the General Law, the Superintendence has the authority to issue general norms to specify the preparation, presentation, and publication of the financial statements of the companies under its supervisory scope, and any other complementary information, ensuring that the real economic-financial situation of the companies is reflected;

That, through Resolution SBS No. 895-98 and its amendments, the Accounting Manual for Financial System Companies, hereinafter the Accounting Manual, was approved;

That, in the development of credit operations, exceptional and temporary circumstances may arise that temporarily affect the payment capacity of certain debtors who, prior to the occurrence of such circumstances, had demonstrated good payment behavior and a solid financial situation. Under such circumstances, financial system companies may agree to modify the original conditions of the credits to adapt them to the new expected income flows of the debtors, without such modifications being considered as refinancings, for which purpose Multiple Office No. 51365-2026-SBS established requirements and criteria for the aforementioned modifications;

That, in this sense, it is necessary to modify the Accounting Manual for the identification of credits subject to the aforementioned contractual modifications;

Having the approval of the Adjunct Superintendencies of Banking and Microfinance, and of Regulation and Legal Affairs; and of the Economic Studies Management;

And, in exercise of the powers conferred by items 7, 9, and 13 of Article 349 of the General Law and based on what is provided in the Thirty-Second Final and Complementary Provision of the General Law;

Los Laureles Nº 214 - Lima 27 - Peru Tel. : (511)6309000 2

RESOLVES:

Article First.- Modify the Accounting Manual for Financial System Companies, approved by Resolution SBS No. 895-98 and its amendments, in accordance with the Annex attached to this Resolution, which is published on the Institutional Portal (www.sbs.gob.pe).

Article Second.- This Resolution enters into force starting with the information for the month of October 2026.

Register, communicate, and publish.

SERGIO JAVIER ESPINOSA CHIROQUE
Superintendent of Banks, Insurance, and AFP