Regulatory Alerts2019-05-29 | Resolución SBS 2405-2019Added · Updated
Resolution SBS No. 2405-2019: Modifies Chapter V of the Accounting Manual, Eliminates Submission of Credit Operations Report (RCO) and Co-debtor Report (RCCOD), and Modifies the External Audit Regulation
The Superintendence of Banking, Insurance and Private Pension Fund Administrators eliminates the submission of the Credit Operations Report (RCO) and the Co-debtor Report (RCCOD) by financial system companies. It modifies Chapter V of the Accounting Manual by deleting Annexes 5-C, 5-C', and Report 33, while adjusting submission deadlines for Annexes 9, 16-A, and 16-B to 17 calendar days after the close of the relevant month or quarter. Additionally, it updates the External Audit Regulation to specify that financial statements must correspond to formats established by the Superintendence, repeals Resolution SBS No. 6413-2014, and sets the effective date for most provisions as June 1, 2019.
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