SBS Resolution No. 2104-2026: Amending the Accounting Manual for Financial System Companies, the Accounting Manual for Private Pension Fund Administrators, and the Chart of Accounts for Insurance System Companies; Creating a Controversy Report

Los Laureles Nº 214 - Lima 27 - Perú Telf. : (511)6309000 Lima, August 21, 2026 SBS RESOLUTION No. 2104-2026

The Superintendent of Banks, Insurance, and Private Pension Fund Administrators

CONSIDERING:

That, through SBS Resolution No. 895-98 and its amendments, the Accounting Manual for Financial System Companies, hereinafter the Accounting Manual, was approved;

That, through SBS Resolution No. 348-95 and its amendments, the Chart of Accounts for Insurance System Companies, hereinafter the Chart of Accounts, was approved;

That, through SBS Resolution No. 435-2005 and its amendments, the Accounting Manual for Private Pension Fund Administrators, hereinafter the AFP Accounting Manual, was approved;

That, the Superintendency, taking into account supervisory activities, considers it necessary to provide guidelines for the accounting recording of payments made by companies in supervised systems within tax controversies before the Tax Administration and appeals before the Tax Tribunal;

That, it is necessary to make modifications to the Accounting Manual, the AFP Accounting Manual, and the Chart of Accounts, in order to incorporate the aforementioned guidelines;

That, likewise, it is considered necessary that tax controversies in which supervised companies have made prior payments be reported exclusively in a new format;

That, for the purpose of collecting public opinions on the proposal, through SBS Resolution No. 1116-2026, the publication of the draft regulation was ordered on the Superintendency's digital platform, under the provisions of the Thirty-Second Final and Complementary Provision of the General Law of the Financial System and the Insurance System and the Organic Law of the Superintendency of Banks and Insurance - Law No. 26702 and its amendments, as well as Supreme Decree No. 009-2024-JUS;

Los Laureles Nº 214 - Lima 27 - Perú Telf. : (511)6309000 With the approval of the Deputy Superintendencies of Banking and Microfinance, Insurance, Pensions, Regulation and Legal Affairs, and the Risk Management Department; and,

In exercise of the powers conferred by numeral 13 of article 349 of the General Law of the Financial System and the Insurance System and the Organic Law of the Superintendency of Banks and Insurance - Law No. 26702 and its amendments, and article 57 of the Law of the Private System for the Administration of Pension Funds;

RESOLVES:

Article First.- Modify the Accounting Manual for Financial System Companies, approved by SBS Resolution No. 895-98 and its amendments, in accordance with Annex I attached to this Resolution, which contains the accounting treatment for payments within tax controversies and their provisions.

Article Second.- Modify the Chart of Accounts for Insurance System Companies, approved by SBS Resolution No. 348-95 and its amendments, in accordance with Annex II attached to this Resolution, which contains the accounting treatment for payments within tax controversies and their provisions.

Article Third.- Modify the Accounting Manual for Private Pension Fund Administrators, approved by SBS Resolution No. 435-2005 and its amendments, in accordance with Annex III attached to this Resolution, which contains the accounting treatment for payments within tax controversies and their provisions.

Article Fourth.- The first application of the new accounting treatment established in Articles First, Second, and Third shall be considered as a new accounting policy, with the first effect recorded in the equity account "Accumulated Results".

Article Fifth.- The companies indicated in articles 16 and 17 of the General Law of the Financial System and the Insurance System and the Organic Law of the Superintendency of Banks and Insurance, Law No. 26702 and its amendments, Private Pension Fund Administrators; as well as, the National Bank, the Agricultural Bank, the Development Financial Corporation (COFIDE), the MIVIVIENDA Fund S.A., the Benefit Funds and Boxes under the control of the Superintendency, and the Fund of Municipal Savings and Credit Boxes (FOCMAC), must prepare a controversy report, named "Individual Report on Tax Controversies in Which Prior Payments Have Been Made", in accordance with Annex IV attached to this Resolution.

The aforementioned controversy report contains, among other things, the following information:

• Summary of the controversy
• Determination amount
• Current instance
• Amount paid
• Amount of the impairment provision

Los Laureles Nº 214 - Lima 27 - Perú Telf. : (511)6309000 The aforementioned controversy report must be signed and submitted to this Superintendency by the controversy manager referred to in the Minimum Procedures for the management, classification, reporting, and establishment of provisions for controversies, approved by SBS Resolution No. 2451-2021, on a semi-annual basis, within the same deadline applicable to financial information. The method of submission will be defined through a Multiple Office Notice.

Tax controversies in which prior payments have been made must be reported exclusively through the "Individual Report on Tax Controversies in Which Prior Payments Have Been Made", and must not be included in the Controversy Reports provided for in the Minimum Procedures for the management, classification, reporting, and establishment of provisions for controversies, approved by SBS Resolution No. 2451-2021.

Article Sixth.- Annexes I, II, and III referred to in Articles First, Second, and Third, respectively; as well as the new Report established in Article Fifth, are attached to this Resolution and published on the institutional portal (www.sbs.gob.pe), in accordance with the provisions of Supreme Decree No. 009-2024-JUS.

Article Seventh.- This resolution enters into force starting with the information corresponding to the month of December 2026.

The first submission of the report named "Individual Report on Tax Controversies in Which Prior Payments Have Been Made" established in Article Fifth of this Resolution applies starting from the first semester of 2027, and must be submitted within the same deadline for presenting the financial information corresponding to June 2027.

Register, communicate, and publish.

SERGIO JAVIER ESPINOSA CHIROQUE
SUPERINTENDENT OF BANKS, INSURANCE, AND AFP