Regulatory Alerts2026-06-26 | Resolución SBS 01682-2026Added · Updated
SBS Resolution No. 01682-2026: Modifies Accounting Manual Reports and Standardizes Shareholding Formats
The Superintendency of Banking, Insurance and Private Pension Fund Administrators (SBS) modifies Chapter V of the Accounting Manual for Financial System Companies by renaming Report No. 1 to "Shareholding Composition" and creating new Report No. 1-A for "Share Transfers." These reports are mandatory for banks, financial institutions, General Deposit Warehouses, and Cash Transportation companies, requiring semi-annual and monthly submissions via SUCAVE within fifteen calendar days of the reporting period. Report No. 1-A specifically applies to share transfers where the acquiring investor's aggregated final participation equals or exceeds 1% of the share capital. The resolution enters into force for information corresponding to June 2027.