SBS Resolution No. 1889-2026: Postponement of Entry into Force of Accounting Manual Modifications for Financial System Companies

Los Laureles Nº 214 - Lima 27 - Peru Tel. : (511)6309000 Lima, July 17, 2026 SBS RESOLUTION No. 01889-2026

The Superintendent of Banking, Insurance, and Private Pension Fund Administrators WHEREAS:
That, in accordance with numeral 13 of article 349 of the General Law of the Financial System and the Insurance System and Organic Law of the Superintendency of Banking and Insurance, Law No. 26702 and its amendments, hereinafter the General Law, it is the Superintendent's attribution to issue general rules to specify the preparation, presentation, and publicity of financial statements and any other complementary information, ensuring that the real economic-financial situation of companies is reflected; 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, by means of SBS Resolution No. 2663-2025, the Accounting Manual was modified and accounting guidelines were established to harmonize the Superintendency's regulations with International Financial Reporting Standard No. 9 “Financial Instruments”, International Financial Reporting Standard No. 13 “Fair Value Measurement” and International Financial Reporting Standard No. 15 “Revenue from Contracts with Customers”; That, as part of the modifications incorporated in Chapter III “Chart of Accounts”, Chapter IV “Description and Dynamics of Accounts” and Chapter V “Complementary Information” of the Accounting Manual, new sub-accounts were created in the accounting accounts: 2101 “Demand Liabilities”, 2102 “Savings Account Liabilities”, 2103 “Time Deposit Liabilities”, 2107 “Restricted Public Liabilities” and 2108 “Accrued Expenses for Public Liabilities”, corresponding to the item “Public Liabilities”, with the purpose of distinguishing the type of counterparty; That, the aforementioned modifications imply significant changes in the operating systems of financial system companies, making it necessary to grant an additional period for their adequate implementation;

Los Laureles Nº 214 - Lima 27 - Peru Tel. : (511)6309000 With the approval of the Deputy Superintendencies of Banking and Microfinance, Regulation and Legal Affairs, as well as the Risk Management and Economic Studies Department; and, In use of the attributions conferred by numeral 13 of article 349 of the General Law, and based on the provisions of the Thirty-Second Final and Complementary Provision of the aforementioned Law; RESOLVES:
Article One.- Postpone the entry into force of the modifications to Chapter III “Chart of Accounts” and Chapter IV “Description and Dynamics of Accounts” of the Accounting Manual for Financial System Companies, comprised in numerals 64 to 102 of Annex 3 of SBS Resolution No. 2663-2025, referring to the modifications in accounting accounts: 2101 “Demand Liabilities”, 2102 “Savings Account Liabilities”, 2103 “Time Deposit Liabilities”, 2107 “Restricted Public Liabilities” and 2108 “Accrued Expenses for Public Liabilities”, which come into effect starting from the information corresponding to the month of August 2027.
Article Two.- Postpone the entry into force of the modifications to Chapter V “Complementary Information” of the Accounting Manual for Financial System Companies, referring to numerals 6, 11, 14 and 16 of Annex 4 of SBS Resolution No. 2663-2025, which come into effect starting from August 01, 2027.
Article Three.- This resolution comes into effect from the day following its publication in the Official Gazette “El Peruano”.
. Register, communicate and publish.
SERGIO JAVIER ESPINOSA CHIROQUE
SUPERINTENDENT OF BANKING, INSURANCE, AND AFPs