SBS Resolution No. 01681-2026: Amending the Regulation for the Consolidated Supervision of Financial and Mixed Conglomerates

Lima, June 23, 2026 SBS RESOLUTION No. 01681-2026 The Superintendent of Banking, Insurance, and Private Pension Fund Administrators: CONSIDERING: Whereas, pursuant to item 13 of Article 132 of the General Law of the Financial System and the Insurance System and the Organic Law of the Superintendency of Banking and Insurance, Law No. 26702, hereinafter the General Law, the consolidated supervision of financial or mixed conglomerates constitutes a means to mitigate risks to savers; Whereas, Article 138 of the General Law establishes the general criteria governing the consolidated supervision of financial and mixed conglomerates, making it a complementary mechanism to the supervision of companies within the financial and insurance systems; Whereas, through SBS Resolution No. 11823-2010 and its amending regulations, the Regulation for the Consolidated Supervision of Financial and Mixed Conglomerates (hereinafter, the Regulation) was approved, with the purpose of enabling the Superintendency to evaluate the risks faced by supervised companies due to their membership in a financial or mixed conglomerate; Whereas, in order to strengthen the risk-based supervisory approach carried out by this Superintendency, it is appropriate to amend the aforementioned Regulation, expanding the scope of the exceptional exemption from compliance with its requirements to those consolidable groups within the financial system composed solely of companies that do not accept deposits; Whereas, likewise, with the objective of improving efficiency in reporting information required by this Superintendency, the requirement for signing certain reports is eliminated when the company responsible for their submission has signed the "Agreement on Responsibility for Information Submitted via the SUCAVE Application"; Having obtained the approval of the Deputy Superintendencies of Banking and Microfinance, Insurance, and Regulation and Legal Affairs, and of the Risk Management and Economic Studies Departments; and, In exercise of the powers conferred by items 7, 9, and 13 of Article 349 of the General Law; and based on the provisions set forth in the Thirty-Second Final and Complementary Provision of the General Law;

RESOLVES: Article First.- Amend the Regulation for the Consolidated Supervision of Financial and Mixed Conglomerates, approved by SBS Resolution No. 11823-2010 and its amending regulations, under the terms indicated below:

1. Item 4 of Article 20 is replaced as follows: "4. The company responsible for submitting information, pursuant to Article 21, must submit the annexes indicated in letters B, C, and D via physical or electronic means, as well as through the External Capture and Validation Submodule application-SUCAVE, as detailed in this item. If the responsible company has signed the agreement known as the "Agreement on Responsibility for Information Submitted via the SUCAVE Application" (SUCAVE Agreement), approved by SBS Resolution No. 1270-2007, it will send the annexes indicated in letters B, C, and D through SUCAVE. Additionally, the annexes contemplated in letter a) of the "Financial Statements" sections of letters B, C, and D must be submitted via physical or electronic means and must bear the signature of the General Manager, Chief Accountant, and at least two (2) Directors of the company responsible for submitting the information. If the responsible company has not signed the SUCAVE Agreement, it must submit the Annexes indicated in letters B, C, and D via SUCAVE, as well as via physical or electronic means duly signed by the General Manager and the Chief Accountant. Additionally, the annexes contemplated in letter a) of the "Financial Statements" sections of letters B, C, and D must bear the signature of at least two (2) Directors of the company responsible for submitting the information. In accordance with the foregoing, the submission method for the annexes is as follows: | INFORMATION | SUBMISSION METHOD | |---|---| | | Without signing the SUCAVE Agreement | With signing the SUCAVE Agreement | | Annexes indicated in letters B, C, and D, except those contemplated in letter a) of the "Financial Statements" sections | SUCAVE and additionally physical or electronic | SUCAVE | | Annexes indicated in letter a) of the "Financial Statements" sections of letters B, C, and D | SUCAVE and additionally physical or electronic | SUCAVE and additionally physical or electronic | "
2. The third paragraph of the First Final Provision is replaced as follows: "The aforementioned exceptional treatment shall also apply in cases where: a) in a financial group, the only companies included within the scope of the first paragraph of Article 1 are Credit Companies; or b) a consolidable group within the financial system is composed solely of companies that do not accept deposits. Additionally, if deemed appropriate, the Superintendency may fully exempt the aforementioned groups from the application of this Regulation."
3. The Fourth Final Provision is repealed. Article Second.- This resolution enters into force the day following its publication in the Official Gazette "El Peruano". Register, communicate, and publish. SERGIO JAVIER ESPINOSA CHIROQUE SUPERINTENDENT OF BANKING, INSURANCE, AND AFP