SBS Resolution No. 01682-2026: Modifies Accounting Manual Reports and Standardizes Shareholding Formats

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511) 6309000 Lima, June 23, 2026

SBS RESOLUTION No. 01682-2026

The Superintendent of Banking, Insurance and Private Pension Fund Administrators WHEREAS: That, by means of SBS Resolution No. 895-98 and its amendments, the Accounting Manual for Financial System Companies, hereinafter the Accounting Manual, was approved; That, Report No. 1 “Transfer of Shares of Financial System Companies” is part of Chapter V “Complementary Information” of the Accounting Manual; That, in accordance with Article 17 of the Regulations for Fund Transfer Companies, approved by SBS Resolution No. 1025-2005 and its amendments, Fund Transfer Companies must submit Annex ETF No. 4 “Share Transfers” in accordance with the format established in the aforementioned Regulations; That, in accordance with Article 14 of the Regulations for Electronic Money Issuing Companies, approved by SBS Resolution No. 6284-2013 and its amendments, Electronic Money Issuing Companies must submit Report 1 “Share Transfers” in accordance with the format established in the Accounting Manual; That, in order to strengthen transparency, improve corporate supervision and harmonize the various applicable regulatory regimes, it is necessary to modify Report No. 1 and approve the new Report No. 1-A, applicable to financial system companies; That, it is also necessary that the same formats of Report No. 1 and No. 1-A be applied to Electronic Money Issuing Companies and Fund Transfer Companies, and to incorporate as a new requirement for the share transfer report to General Deposit Warehouses and Cash Transportation, Custody and Administration Companies;

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511) 6309000 That, in order to gather public opinion on the proposal, by means of SBS Resolution No. 1386-2026, the draft resolution was published on the Superintendency's digital headquarters, under the provisions of the Thirty-Second Final and Complementary Provision of the General Law, as well as Supreme Decree No. 009-2024-JUS; Having the approval of the Deputy Superintendencies of Banking and Microfinance and of Regulation and Legal Affairs; and, In use of the powers conferred in numerals 7 and 13 of Article 349 of the General Law of the Financial and Insurance System and Organic Law of the Superintendency of Banking and Insurance – Law No. 26702 and its amending norms; RESOLVES: Article First.- Modify Chapter V “Complementary Information” of the Accounting Manual for Financial System Companies, approved by SBS Resolution No. 895-98 and its amendments, in accordance with the following:

1. Substitute and change the name of Report No. 1 to “Shareholding Composition”, which includes the company's shareholding composition as of the cut-off date, by class of shares, nationality of shareholders and main shareholders. This report is semi-annual and must be submitted by companies included in literals A, B and C of Article 16 of the General Law of the Financial and Insurance System and Organic Law of the Superintendency of Banking and Insurance, Law No. 26702 and its amending norms, the Banco de la Nación, the Banco Agropecuario, the Financial Development Corporation – COFIDE and Fondo MIVIVIENDA S.A., via SUCAVE within fifteen (15) calendar days after the close of each semester, in accordance with the format shown in the Annex that forms an integral part of this Resolution.
2. Incorporate Report No. 1-A “Share Transfers”, which includes information on the transferring investor, transferred shares and acquiring investor of share transfers, whose final participation of the acquiring investor in the share capital, calculated in an aggregated manner at the end of the month and considering both their previous participation and acquisitions made during the period, is equal to or greater than 1% of the share capital. This Report is monthly and must be submitted by companies included in literals A, B and C of Article 16 of the General Law of the Financial and Insurance System and Organic Law of the Superintendency of Banking and Insurance, Law No. 26702 and its amending norms, the Banco de la Nación, the Banco Agropecuario, the Financial Development Corporation – COFIDE and Fondo MIVIVIENDA S.A., via SUCAVE within fifteen (15) calendar days after the close of each month, in accordance with the format shown in the Annex that forms an integral part of this Resolution.

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511) 6309000 The format of Report No. 1 and Report No. 1-A is attached in the Annex that forms part of this Resolution and is published on the institutional portal (www.sbs.gob.pe), in accordance with the provisions of Supreme Decree No. 009-2024-JUS. Article Second.- Modify Article 17 “Accounting and Statistical Information” of the Regulations for Fund Transfer Companies, approved by SBS Resolution No. 1025-2005 and its amendments, in accordance with the following:

1. Substitute in the Table “Accounting and Statistical Information”, the name and format of Annex ETF No. 4 as follows:

• Report No. 1 - Shareholding Composition

2. Incorporate in the Table “Accounting and Statistical Information”, the following:

• Report No. 1-A Share Transfer

3. Incorporate as the last paragraph of Article 17, the following: “The formats established for Reports No. 1 and No. 1-A correspond to those of the Accounting Manual for Financial System Companies, approved by SBS Resolution No. 895-98 and its amendments. The periodicity of Report No. 1 is semi-annual and Report No. 1-A is monthly and must be submitted via SUCAVE within fifteen (15) calendar days after the close of each semester or month, respectively.” Article Third.- Modify the first paragraph of Article 14 “Information Submission” of the Regulations for Electronic Money Issuing Companies, approved by SBS Resolution No. 6284-2013 and its amendments, in accordance with the following:
4. Substitute the name of Report No. 1 “Share Transfer” with “Shareholding Composition”.
5. Incorporate Report No. 1-A “Share Transfer”. Article Fourth.- Modify Article 21 “Submission and Publication of Financial Statements and Complementary Information” of the Regulations for General Deposit Warehouses, approved by SBS Resolution No. 040-2002 and its amendments, in accordance with the following:
6. Incorporate in the first paragraph, literal f) according to the following text: “f) General Deposit Warehouses must submit to this Superintendency information on share transfers and shareholding composition in accordance with the formats of Report No. 1 “Shareholding Composition” and Report No. 1-A “Share Transfer” established in the Accounting Manual for Financial System Companies, approved by SBS Resolution No. 895-

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511) 6309000 98 and its amendments. The periodicity of Report No. 1 is semi-annual and Report No. 1-A is monthly.” 2. Incorporate as the last paragraph the following: “The information referred to in subsection f) must be submitted to this Superintendency within fifteen (15) calendar days after the close of each semester or month, as applicable, through SUCAVE.” Article Fifth.- Incorporate into the accounting and statistical information to be submitted by Cash Transportation, Custody and Administration Companies, referred to in Article Fourth of SBS Resolution No. 243-2007 and its amendments, information regarding share transfers and shareholding composition, in accordance with the formats of Report No. 1 “Shareholding Composition” and Report No. 1-A “Share Transfer” established in the Accounting Manual for Financial System Companies, approved by SBS Resolution No. 895-98 and its amendments. The periodicity of Report No. 1 is semi-annual and Report No. 1-A is monthly. Said information must be submitted to this Superintendency within fifteen (15) calendar days after the close of each semester or month, as applicable, through SUCAVE. Article Sixth.- This Resolution enters into force from the information corresponding to June 2027. Register, communicate and publish SERGIO JAVIER ESPINOSA CHIROQUE SUPERINTENDENT OF BANKING, INSURANCE AND AFPs