SBS Resolution No. 00976-2024: Amend the Accounting Manuals for Level 2 and Level 3 Non-Authorized Savings and Credit Cooperatives (Incorporating Annex 6-A Credit Report of Debtors)

Los Laureles Nº 214 - Lima 27 - Perú Telf. : (511)6309000 Lima, March 15, 2024

S.B.S. Resolution
No. 00976-2024

The Superintendent of Banking, Insurance and
Private Pension Fund Administrators
WHEREAS:
That, through Law No. 30822, Law that amended Law No.
26702, General Law of the Financial System and the Insurance System and Organic Law of the Superintendency of Banking and Insurance, hereinafter the General Law, and other concordant regulations, provisions were approved regarding the regulation and supervision of Savings and Credit Cooperatives Not Authorized to Raise Funds from the Public; replacing the Twenty-Fourth Final and Complementary Provision of the General Law; That, in literal q) of numeral 1 of the Twenty-Fourth Final and Complementary Provision of the General Law, it is established that the provisions on the Credit Bureau established in articles 158 and 159 of the General Law are applicable to Savings and Credit Cooperatives Not Authorized to Raise Funds from the Public (hereinafter, Coopac); That, article 158 of the General Law regulates the registry of financial, credit, commercial and insurance risks called "Credit Bureau", under the responsibility of the Superintendency, which contains the consolidated and classified information on the debtors of supervised entities; That, article 159 of the General Law establishes provisions on the obligations to provide relevant information to the Credit Bureau; That, in the Fifth Transitory Complementary Provision of Law No. 30822 it is established that, as of the seventh year counted from the entry into force of said Law, the provisions of article 159 of the General Law apply to Coopac, referring to providing relevant information to the Credit Bureau; likewise, that the Superintendency, taking into account the nature of the Coopac, may establish through regulations the characteristics, timeliness and conditions of the submission and disclosure of information. That, through SBS Resolution No. 480-2019 and its amendments, the General Regulations of Savings and Credit Cooperatives Not

Los Laureles Nº 214 - Lima 27 - Perú Telf. : (511)6309000 Authorized to Raise Funds from the Public (hereinafter, the General Regulations) were approved, which establishes in the Tenth Transitory Complementary Provision that, in compliance with the Fifth Transitory Complementary Provision of Law No. 30822, as of January 1, 2025, the provisions of article 159 of the General Law referring to providing relevant information to the Credit Bureau apply to Coopac; That, likewise, the General Regulations establish that as of the information for the month of January 2026, Level 2 Coopac with total assets greater than 32,200 UIT and Level 3 Coopac are obligated to carry out the alignment process with the entities that make up the Coopac System, under the rules contained in the Regulations for the Evaluation and Classification of the Debtor and the Provision Requirement, approved by SBS Resolution No. 11356-2008 and its amendments applicable to Coopac; That, through SBS Resolution No. 577-2019 and its amendments, the Accounting Manuals for Savings and Credit Cooperatives Not Authorized to Raise Funds from the Public of Level 1, Level 2 and Level 3 were approved; That, it is necessary to establish the mechanisms and deadlines for Coopac to submit additional information to the Superintendency, periodically and timely, and for the alignment process to be carried out in accordance with what is required by the General Regulations; That, a reasonable period is required so that Coopac can submit the additional information for the Credit Bureau, in accordance with the format to be designated for that purpose; That, in order to gather the opinions of the general public regarding the proposed regulation, the pre-publication of the draft resolution on the matter was arranged on the Superintendency's electronic portal, under the provisions of the Thirty-Second Final and Complementary Provision of the General Law, numeral 2 of the Fifteenth Final Complementary Provision of Law No. 30822 and Supreme Decree No. 001-2009-JUS and its amendments; Having the prior and positive technical report of viability of the regulation of the Deputy Superintendency of Cooperatives and with the approval of the Deputy Superintendencies of Cooperatives and Legal Advisory; and, In use of the powers conferred in numerals 7, 9 and 13 of article 349 and numeral 4-A of the Twenty-Fourth Final and Complementary Provision of the General Law; RESOLVES:
Article One.- Incorporate Annex 6-A Credit Report
of Debtors (RCD Coopac) in Chapter V "Complementary Information to the Financial Statements" of the Accounting Manual for Savings and Credit Cooperatives not Authorized to

Los Laureles Nº 214 - Lima 27 - Perú Telf. : (511)6309000 Raise Funds from the Public of Level 2, approved by SBS Resolution No. 577-2019 and its amendments, for Coopac with total assets greater than 32,200 UIT, in accordance with the format attached to this Resolution, which is published on the institutional electronic portal (www.sbs.gob.pe), in accordance with the provisions of Supreme Decree No. 001-2009-JUS and its amendments.
Annex 6-A must be submitted monthly by the Coopac, through the electronic means established by the Superintendency through Multiple Official Letter. This Annex must be submitted within twenty (20) calendar days following the closing date of each month.
Article Two.- Incorporate Annex 6-A Credit Report
of Debtors (RCD Coopac) in Chapter V "Complementary Information to the Financial Statements" of the Accounting Manual for Savings and Credit Cooperatives not Authorized to Raise Funds from the Public of Level 3, approved by SBS Resolution No. 577-2019 and its amendments, in accordance with the format attached to this Resolution, which is published on the institutional electronic portal (www.sbs.gob.pe), in accordance with the provisions of Supreme Decree No. 001-2009-JUS and its amendments.
Annex 6-A must be submitted monthly by the Coopac, through the electronic means established by the Superintendency through Multiple Official Letter. This Annex must be submitted within twenty (20) calendar days following the closing date of each month.
Article Three.- The obligation to submit Annex 6-A
Credit Report of Debtors (RCD Coopac) is in force as of:

1. The information for October 1, 2025 for Level 2 Coopac with total assets greater than 32,200 UIT.
2. The information for September 1, 2025 for Level 3 Coopac.
   Article Four.- The submission of Annex 6-A Credit Report
   of Debtors (RCD Coopac) does not exempt Level 2 Coopac with total assets greater than 32,200 UIT nor Level 3 Coopac from submitting Annex 6 Report of Debtors.
   Article Five.- The Superintendency shall communicate,
   through Multiple Official Letter, the publication on its electronic portal of an instruction, which shall contain the parameters, characteristics and guides for filling out Annex 6-A Credit Report of Debtors (RCD Coopac). Likewise, through Multiple Official Letter, updates made to the instruction shall be communicated.
   Article Six.- This Resolution enters into force
   the day following its publication.

Los Laureles Nº 214 - Lima 27 - Perú Telf. : (511)6309000 Register, communicate and publish.
MARIA DEL SOCORRO HEYSEN ZEGARRA
Superintendent of Banking, Insurance and AFP