SBS Resolution No. 00085-2026: Amendments to the Chart of Accounts for Insurance System Companies, Approved by SBS Resolution No. 348-95

Los Laureles Nº 214 - Lima 27 - Perú Telf.: (511) 6309000 Lima, January 14, 2026 SBS Resolution No. 00085-2026

The Superintendent of Banking, Insurance and
Private Pension Fund Administrators
CONSIDERING:
Whereas, in accordance with paragraph 13 of Article 349 of the General Law of the Financial System and Insurance System and Organic Law of the Superintendence of Banking and Insurance - Law No. 26702 and its amendments, hereinafter referred to as the General Law, it is the authority of the Superintendent to issue general standards specifying the preparation, presentation and publication of financial statements and any other complementary information, ensuring that they reflect the actual economic-financial situation of the companies; Whereas, through SBS Resolution No. 348-95 and its amending standards the Chart of Accounts for Insurance System Companies was approved, hereinafter referred to as the Chart of Accounts; Whereas, it has been deemed necessary to standardize the accounting treatment of surrenders and maturities in life insurance with a savings component, with the purpose of standardizing the presentation of financial information by insurance companies; Whereas, based on the foregoing it is necessary to make the corresponding modifications to the Chart of Accounts; Whereas, for the purpose of collecting public opinions on the proposal, through SBS Resolution No. 03759-2025 the publication of the draft standard was ordered on the Superintendence's digital platform, under the provisions of the Thirty-Second Final and Complementary Provision of the General Law of the Financial System and Insurance System and Organic Law of the Superintendence of Banking and Insurance – Law No. 26702 and its amending standards, hereinafter referred to as the General Law, as well as Supreme Decree No. 009-2024-JUS; With the approval of the Adjunct Superintendencies of Insurance, Regulation and Legal Affairs, and the Economic Studies Department; and, In exercise of the powers conferred by paragraphs 7 and 13 of Article 349° of the General Law;

Los Laureles Nº 214 - Lima 27 - Perú Telf.: (511) 6309000 RESOLVES:
Article First.- The Chart of Accounts for the
Insurance System Companies, approved by SBS Resolution No. 348-95 and its amendments, is modified as indicated below:
a) In Chapters III “Chart of Accounts” and IV “Description and Dynamics of Accounts”:

• The description and dynamics of item 23 “Accounts payable to insured parties” are modified,
  with account 2301 and its subaccounts being eliminated.
• The denomination, description and dynamics of account 2603 are modified, incorporating the
  analytical account 2603.00.09.
• The denomination, description and dynamics of account 2606 are modified, incorporating
  the analytical accounts 2606.00.01, 2606.00.02, 2606.00.03, 2606.00.05 and 2606.00.09. b) In Chapter V “Financial Statements and Grouping Standards”:
• The denominations of the items “Net Insurance Premium Claims”,
  “Net Ceded Insurance Premium Claims” and “Net Incurred Claims” of Form B-1 “Income Statement” are modified.
• The grouping standards for Form B “Income Statement” are updated.
  The aforementioned modifications are detailed in the Annex forming part of this Resolution and is published on the institutional portal (www.sbs.gob.pe), in accordance with Supreme Decree No. 009-2024-JUS.
  Article Second.- This Resolution takes effect as of
  the information corresponding to the month of March 2026.
  Registered, communicated and published.
  SERGIO JAVIER ESPINOSA CHIROQUE
  SUPERINTENDENT OF BANKING, INSURANCE AND AFP