Regulatory Alerts2025-09-17
Added · Updated
Resolution SMV No. 014-2025-SMV/01
The Securities Market Superintendence (SMV) amends the Corporate Governance Code Compliance Report for Peruvian companies by modifying the disclosure requirements for director remuneration criteria and differences, and by adding specific questions regarding the composition, training, and performance evaluation of Audit Committees. These updated reporting obligations become mandatory for issuers starting with the Annual Report for the 2025 fiscal year, and are required for public offering procedures beginning April 1, 2026.
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