Regulatory Alerts2026-07-24 | Resolución SBS 1889-2026Added · Updated
SBS Resolution No. 1889-2026: Postponement of Entry into Force of Accounting Manual Modifications for Financial System Companies
The Superintendency of Banking, Insurance, and Private Pension Fund Administrators (SBS) postpones the effective date for certain modifications to the Accounting Manual for Financial System Companies. Specifically, modifications to Chapter III "Chart of Accounts" and Chapter IV "Description and Dynamics of Accounts," related to accounting accounts 2101, 2102, 2103, 2107, and 2108, will now take effect from the information corresponding to August 2027. Additionally, modifications to Chapter V "Complementary Information" will come into effect from August 1, 2027. This extension is granted due to the significant changes these modifications imply for the operating systems of financial institutions.
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