SBS Resolution No. 1663-2026: Advancement of the Maximum Submission Deadline for Annex 6 – RCD and Modification of Report 29 Format

Los Laureles No. 214 – Lima 27 – Peru Tel.: (511)6309000 Lima, June 22, 2026

SBS RESOLUTION
No. 01663-2026

The Superintendent of Banking, Insurance and Private Pension Fund Administrators CONSIDERING:
That, through SBS Resolution No. 895-98 and its amendments, the Accounting Manual for Financial System Companies was approved, hereinafter referred to as the Accounting Manual; That, Annex No. 6 “Credit Report of Debtors – RCD” forms part of Chapter V “Complementary Information” of the Accounting Manual; That, it is necessary to advance the maximum submission deadline for Annex 6 “Credit Report of Debtors – RCD”, in order to improve the timeliness of the publication of the Consolidated Credit Report (RCC), so that the credit position of debtors is available more promptly; That, through SBS Resolution No. 2685-2025, the new Report No. 29 “Economic Groups Report (RGE)” was approved, which forms part of Chapter V “Complementary Information” of the Accounting Manual; That, it is necessary to modify the note referring to the Person Type field in the format of Report No. 29 mentioned above; Having obtained the approval of the Assistant Superintendencies of Banking and Microfinance, and of Regulation and Legal Affairs; and, In exercise of the powers conferred by item 13 of article 349 of the General Law of the Financial and Insurance Systems and Organic Law of the Superintendence of Banking and Insurance, Law No. 26702 and its amendments, and pursuant to the Thirty-Second Final and Complementary Provision of said Law No. 26702;

Los Laureles No. 214 – Lima 27 – Peru Tel.: (511)6309000 RESOLVES:
Article One.- Modify the maximum submission deadline for Annex No. 6 “Credit Report of Debtors – RCD” of Chapter V “Complementary Information” of the Accounting Manual for Financial System Companies, as indicated below:

1. Starting with information corresponding to November 2026: Within 13 calendar days following month-end.
2. Starting with information corresponding to May 2027: Within 10 calendar days following month-end.
   Article Two.- Modify the format of Report No. 29 “Economic Groups Report (RGE)” of Chapter V “Complementary Information” of the Accounting Manual for Financial System Companies, as indicated below:
   Replace in the Description of fields, note 6 as specified below:
   “6. Enter the corresponding type: 1 Natural Person, 2 Legal Entity, and 5 Legal Entity.”
   Article Three.- This Resolution takes effect starting the day following its publication in the Official Gazette “El Peruano”.
   Registered, communicated and published
   SERGIO JAVIER ESPINOSA CHIROQUE
   SUPERINTENDENT OF BANKING, INSURANCE AND AFP