Resolution SBS No. 2596-2022: Amend Report No. 36 on Credit Portfolio Detail and Modify Submission Dates

Los Laureles Nº 214 - Lima 27 - Peru Tel. : (511)6309000 Lima, August 19, 2022 S.B.S. Resolution No. 02596-2022

The Superintendent of Banks, Insurance and Private Pension Fund Administrators

CONSIDERING:

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

That, through Resolution SBS No. 2371-2021, Report No. 36 titled "Detail by Operation of the Credit Portfolio" was incorporated into Chapter V "Complementary Information" of the Accounting Manual for Financial System Companies, according to the format and instructions contained in the Annex to said Resolution;

That, after an initial stabilization period for Report No. 36 has elapsed, it is necessary to make clarifications in the fields in order to improve the quality of the information received;

Having the approval of the Adjunct Superintendencies of Banking and Microfinance, Market Conduct and Financial Inclusion, Economic Studies and Legal Advisory; and,

In exercise of the powers conferred by paragraphs 7 and 9 of Article 349 of the General Law of the Financial System and of the Insurance System and the Organic Law of the Superintendency of Banking and Insurance, Law No. 26702 and its amendments, hereinafter General Law, and based on the exceptional conditions established in Article 14 of Supreme Decree No. 001-2009-JUS and its amendments;

RESOLVES:

First Article.- Modify Report No. 36 titled "Detail by Operation of the Credit Portfolio" of Chapter V "Complementary Information" of the Accounting Manual for Financial System Companies, in the fields indicated in the Annex which forms an integral part of this Resolution, and which is published on the institutional portal (www.sbs.gob.pe), in accordance with what is established in Supreme Decree No. 001-2009-JUS, and substitute the Reconciliation of the Credit Portfolio File with the Trial Balance (CC01BC), according to the format and instructions shown in the aforementioned Annex.

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

Second Article.- Modify the submission date of Report No. 36, which must be sent no later than the 28th day of each month through the mechanism established by this Supervisory Body. This periodicity applies starting from the information for the month of August 2022, which must be sent no later than September 28, 2022.

Third Article.- The submission of Report No. 36, with the modifications in the mandatory fields included in this modification and in the Reconciliation of the Credit Portfolio File with the Trial Balance (CC01BC), must be carried out no later than the information for the month of December 2022, which must be sent to this Superintendency by January 28, 2023.

Fourth Article.- This Resolution enters into force the day after its publication in the official newspaper El Peruano.

Register, communicate and publish.

SERGIO JAVIER ESPINOSA CHIROQUE Superintendent of Banks, Insurance and AFP (a.i.)