Lima, 13 August 2021

S.B.S. Resolution No. 02371-2021 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 Companies of the Financial System was approved;

That, it is necessary to incorporate in Chapter V "Complementary Information" of the Accounting Manual, a new report in order to carry out greater control and supervision over credit information;

With the approval of the Deputy Superintendencies of Banking and Microfinance, of Economic Studies and of Legal Advice; and,

In use of the powers conferred in numerals 7 and 9 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 General Law, and on the basis of the exception conditions set forth in article 14 of Supreme Decree No. 001-2009-JUS and its amendments;

RESOLVES:

Article One.- Incorporate in Chapter V "Complementary Information" of the Accounting Manual for Companies of the Financial System, Report No. 36 called "Detail by Operation of the Credit Portfolio", in accordance with the format and instructions shown in the Annex that forms an integral part of this Resolution, and is published on the institutional portal (www.sbs.gob.pe), in accordance with the provisions of Supreme Decree No. 001-2009-JUS.

Article Two.- The submission of Report No. 36 in accordance with the provisions of Article One of this norm, is applicable to multiple operation companies included in literal A of article 16 of the General Law, to financial leasing companies, to mortgage administration companies, to factoring companies, to the Banco de la Nación and to the Banco Agropecuario.

The periodicity of Report No. 36 is monthly, and must be submitted on the last business day of the month following the cut-off date, unless authorized by this Superintendency; through the mechanism determined by this Supervisory Body, being effective from the information for the month of December 2021.

In case limitations arise for the generation of any field, it must be reported empty and the entities must formally submit an action plan for its overcoming, which will be evaluated by this Superintendency.

Article Three.- This Resolution enters into force the day after its publication in the official newspaper El Peruano.

Register, communicate and publish.

SOCORRO HEYSEN ZEGARRA
Superintendent of Banking, Insurance and
Private Pension Fund Administrators

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511)6309000

ANNEX

REPORT NO. 36: DETAIL BY OPERATION OF THE CREDIT PORTFOLIO

Below, the fields defined as mandatory for all companies are detailed, where the detail by operation of the company's credit portfolio must be presented as of the respective monthly cut-off date.

It should be noted that the additional fields to be submitted by each entity will continue to be governed by the information requests that have been previously made to each supervised entity, and the reporting of the fields reported in recent months must continue, unless otherwise indicated.

Additionally, the following instructions must be considered, in addition to the methodological notes described:

File name: the file submitted containing Report No. 36 must have the denomination BDC01_AAAAMM, where 'AAAAMM' corresponds to the month and year of the information reported in AAAAMM format.

File extension: the extension of the file containing the BDC01 must be CSV or TXT.

File considerations: a single file must be submitted that consolidates all records of the BDC01, and said information must not be submitted segmented into several files.

Considerations on the fields

1. The BDC01 must contain the name of the headers as the first row, not including rows that contain control totals.

2. The names of the mandatory fields must be reported using the names indicated in the "Header" column of Report No. 36, reported in uppercase. Blank spaces or additional characters not established in the "Header" column must not be included (example: ccl, CCL1, CCL_1, "CCL").

3. In cases where it does not correspond to report information in a record of a mandatory field, it must be reported empty, according to the indications detailed in Report No. 36. Based on the above, do not place any of the examples detailed below: the text 'Null' or 'NULL', blank spaces instead of the empty field, among others.

Operation: each record contained in Report No. 36 must correspond to a single operation, which must contain all the information (principal and interest) associated with said operation. Only in the case of credit cards, a different record must be reported for each combination of customer account number, analytical subaccount (at 10 digits) and currency, identifying with the same operation code (CCR) all operations carried out with the same credit card account (including additional cards).

Amounts: the required amounts must be expressed in Soles (S/), and must be supported by the balances reported in the Trial Balance and in the Debtors' Credit Report (RCD). Additionally:

1. The period "." must always be used as the decimal separator. For example, 4.32 must be reported, instead of 4,32.

2. For amounts less than 1, zero must always be used in the units. For example, 0.45 must be reported instead of .45.

3. Thousands or millions separators must not be used. For example, 12382739.74 must be reported instead of 12,382,739.74 or 12’382,739.74.

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511)6309000

4. It must be avoided that fields are expressed in scientific notation (example: 1.401e+11, when it should be 140100000000).

Text qualifiers: a text qualifier must be used when a field uses the value that is also the column separator (for example, the use of “ ” to separate the debtor's name field from another: “Alejandro, Fernandez” when the separator is the comma).

However, it must be avoided that the entire row of information uses the text qualifier (for example, the use of quotation marks “ ” grouping the entire row: “Normal, 4, 4.3, Alejandro Fernandez”), since it would be considered that the entire record is one column.

Encoding: an effort should be made not to include entity-specific codes in the fields, prioritizing the inclusion of descriptive fields instead. Only for the fields where the reporting of such entity-specific coding is specifically required (TPR, CAGE, CSEC fields), a file must be submitted with the legend describing the codes used.

Based on the above, if legends are submitted, use the following standard: BDC01_AAAAMM_LEY{_YYY}.format

• {_YYY}: The name of the field associated with the legend must be entered to differentiate them. Examples:

• BDC01_202006_LEY_CAGE.xls

• BDC01_202006_LEY_CSEC.xlsx

• BDC01_202006_LEY_TPR.txt

TEA: Annual Effective Interest Rate of the credit operation. For the following particular cases, consider:

1. Credit Card: the weighted Annual Effective Rate (weighted by the balance used as of the report cut-off date) of the operations contained in each card-analytical subaccount-currency record must be reported. For example, in the case of the row that reports card 12345678 and the analytical subaccount “140X.03.02.02 Payment of goods, services and obligations” with currency PEN (soles), the weighted TEA of all payment, goods and services operations made in soles with said credit card in the corresponding accounting situation must be reported.

2. Overdrafts: overdraft rate.

3. Cash advance: line rate.

4. Contingent Credits: indicate the commission percentage (%).

Reconciliations: Companies must submit the “Conciliación CC01BC” format, which contains the Reconciliation of Report No. 36 with the Trial Balance. Submit said report in the following format: BDC01_AAAAMM_CC01BC.format. Example: BDC01_202006_CC01BC.xls.

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511)6309000

REPORT No. 36: DETAIL BY OPERATION OF THE CREDIT PORTFOLIO

Header No.	Name	Data Type	Validation	Methodological notes
1	CCL	Internal Debtor Code	Alphanumeric The same debtor cannot have 2 or more codes.	Unique code assigned by the company to the debtor. There cannot be empty records.
2	CSBS	SBS code of the debtor	Alphanumeric If the client does not have a code, report the field empty. (Only applies to new clients in the System as of the report cut-off date).	Client code assigned by the SBS.
3	TID	Document Type	Alphanumeric There cannot be empty records.	Company codes to identify identity document types: 1: DNI 2: Foreigner's Card 5: Passport 6: RUC 7: Identity card issued by the Ministry of Foreign Affairs 8: Temporary Residence Permit Card A: Identity Card or similar documents B: Refugee Card C: Document issued by the CEPR of the Ministry of Foreign Affairs certifying that the refugee application is in process. Report only the corresponding code, not the descriptive field (example: report 1 and not DNI).
4	NID	Document No.	Alphanumeric Only alphanumeric values are allowed. Do not use special characters. There cannot be empty records.	Number of the document referred to in the TID field. In the case of DNI, it must be only 8 digits.
5	NCL	Debtor's name	Alphanumeric There must be no empty records.	Debtor's name. Avoid recording characters that are not representative of the name (Example: "XXXXX").
6	CCR	Number or code of the	Alphanumeric There cannot be empty records.	Unique number or code of the operation. In the case of credit cards, it must

Header No.
Name
Data Type
Validation
Methodological notes operation identify with the same operation code (CCR) all operations carried out with the same credit card account (including additional cards), but a different record must be reported for each combination of customer account number, analytical subaccount (at 10-digit level) and currency, as indicated:
-Revolving credits in credit card lines:
140X.03.02.01 Cash advance.
140X.03.02.02 Payment for goods, services and obligations.
140X.03.02.03 Debt purchase.
-Non-revolving credits in credit card lines:
140X.03.08.01 Cash advance.
140X.03.08.02 Payments for goods, services and obligations.
140X.03.08.03 Debt purchase.
If the non-revolving financings independent of the card line are associated with the credit card account number, they must also be included with the same CCR as the operations recorded in subaccount 140X.03.06.13. Otherwise, report those operations with a different CCR. 7 MON Type of Currency Alphanumeric Maximum 3 characters Currency of the Operation in 3-character format (following ISO 4217). For example:
PEN: Soles
USD: US Dollars
EUR: Euros
-For credit card: If operations were carried out in different currencies, record the operations corresponding to each currency in a different row. 8 MORG Original amount of the credit granted Numeric Equivalent amount in national currency, with two decimal digits. For the following cases, consider:
-Credit Card: Amount of the line of

No. Header
Name
Data Type
Validation
Methodological notes approved credit current associated with the credit card account number. This amount must be repeated for each record of the customer's account number, analytical subaccount (at the level of 10 digits) and currency; except for non-revolving financings additional to the credit card line associated with the account number, in which case the amount of the financing granted must be reported. -Non-revolving financings additional to the credit card line: Amount granted. -Overdrafts: Zero. -Account advance: Approved line amount. 9 SKCR Principal balance of direct and indirect debt Numeric Net Amount equivalent in national currency, with two decimal digits. It corresponds to the sum of direct exposures (1401, 1403, 1404, 1405 and 1406) and indirect exposures (7101, 7102, 7103 and 7104), deducting deferred income. In the case of credit cards without principal balance at month-end, report 0. 10 TCR Type of Credit according to Credit Report of Debtors Debtors Numeric Information must match with what is reported in the B-06 field of the RCD. 1: Sovereigns 2: Public sector entities 3: Multilateral development banks 4: Financial system companies 5: Securities companies 6: Corporates 7: Large Enterprises 8: Medium Enterprises 9: Small Enterprises 10: Microenterprises 11: Revolving consumer 12: Non-revolving consumer 13: Housing mortgages Report only the corresponding code, not the descriptive field (example: report 1 and not Sovereigns). 11 CAL Classification of the Debtor, according to Annex No. 5 Numeric 0: Normal, 1: CPP, 2: Deficient, 3: Doubtful, 4:
Loss
Enter 8 in the case of clients reported who do not have balances in the accounts of

Republic of Peru

SUPERINTENDENCY OF BANKING, INSURANCE AND AFP

Header No.
Name
Data Type
Validation
Methodological notes

direct debt, contingent, financial leasing or written-off loans. Report only the corresponding code, not the descriptive field (example: report 0 and not Normal). 12 CALINT Classification of the Debtor without considering alignment with the system Numeric 0: Normal, 1: CPP, 2: Deficient, 3: Doubtful, 4:
Loss
Enter 8 in the case of clients reported who do not have balances in the accounts of direct debt, contingent, financial leasing or written-off loans. Report only the corresponding code, not the descriptive field (example: report 0 and not Normal). 13 DAK Days of Delay at the close of Month Numeric Calculated with respect to the cut-off date of the report and the punctual due date. For contingent credits consider 0. 14 PCI Provision Constituted Numeric Amount equivalent in national currency, with two decimal digits. Consider the sum of mandatory generic provisions (only fixed component) and specific provisions (including provisions for indirect credits and for portfolio reprogrammed COVID-19), according to SBS Resolution No. 11356-2008 and amendments. 15 KVI Balance of current principal of the operation Numeric The total must be equal to the account 1401 In cases where it does not correspond, report empty. Amount equivalent in national currency, with two decimal digits. 16 CCVI Account accounting of record of the balance of outstanding capital of the transaction Alphanumeric In cases where it does not apply, report empty. At least the detail to 10 digits or maximum possible, without blank spaces or characters additional. The third digit must be the integrator (0). 17 KRE Balance of capital restructured of the transaction Numeric The total must be equal to the account 1403 In cases where it does not apply, report empty. Equivalent amount in national currency, with two decimal digits. 18 CCRE Account accounting of record of the Alphanumeric In cases where it does not apply, report At least the detail to 10 digits or maximum possible, without blank spaces or characters

No. Header
Name
Data Type
Validation
Methodological notes balance of capital restructured of the transaction empty. additional. The third digit must be the integrator (0). 19 KRF Balance of capital refinanced of the transaction Numeric The total must be equal to the account 1404 In cases where it does not apply, report empty. Amount equivalent in national currency, with two decimal digits. 20 CCRF Accounting account for recording the balance of refinanced capital of the transaction Alphanumeric In cases where it does not apply, report empty. At least the 10-digit detail or maximum possible, without blank spaces or additional characters. The third digit must be the integrator (0). 21 KVE Balance of overdue capital of the transaction Numeric The total must equal account 1405 In cases where it does not apply, report empty. Amount equivalent in national currency, with two decimal digits. 22 CCVE Accounting account for recording the balance of overdue capital of the transaction Alphanumeric In cases where it does not apply, report empty. At least the 10-digit detail or maximum possible, without blank spaces or additional characters. The third digit must be the integrator (0). 23 KJU Balance of capital in collection judicial of the operation Numeric The total must equal the account 1406 In cases where it does not apply, report blank. Amount equivalent in national currency, with two decimal digits 24 CCJU Account accounting for recording of the balance of capital in judicial collection of the operation Alphanumeric In cases where it does not apply, report blank. At least the detail to 10 digits or maximum possible, without blank spaces or characters additional. The third digit must be the integrator (0). 25 KCO Balance contingent of the operation Numeric The total must equal the sum 7101+7102+7103+ 7104 Amount equivalent in national currency, with two decimal digits.

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511)6309000

N° Header	Name	Data Type	Validation	Methodological notes
			In cases where it does not apply, report blank.
26	CCCO	Accounting account for recording the contingent balance of the operation	Alphanumeric	In cases where it does not apply, report blank.	Detail at least 4 digits, without blank spaces or additional characters. The third digit must be the integrator (0).
27	FCC	Factor equivalent to credit risk of indirect credits	Numeric		Exposure equivalent to credit risk of indirect credits. 1: 0%, 2: 20%, 3: 50%, 4:100% In the case of direct credits report 99: Not Applicable Report the corresponding code, not the descriptive field (example: report 2 and not 20%).
28	SIN	Accrued income from the operation	Numeric	The total must equal balance 1408. In cases where it does not apply, report empty.	Amount equivalent in national currency, with two decimal digits.
29	CCSIN	Accounting account for recording the accrued income from the operation	Alphanumeric	In cases where it does not apply, report empty.	At least 10-digit detail or as many as possible, without blank spaces or additional characters. The third digit must be the integrator (0).
30	SID	Accumulated deferred income from the operation	Numeric	In cases where it does not apply, report empty.	Amount equivalent in national currency, with two decimal digits.
31	CCSID	Accounting account for recording the deferred interest of the operation	Alphanumeric	In cases where it does not apply, report empty.	At least 10-digit detail or as many as possible, without blank spaces or additional characters. The third digit must be the integrator (0).
32	SIS	Accumulated interest in suspense of the	Numeric	The total must equal the respective memorandum account balance (810401,	Amount equivalent in national currency, with two decimal digits.

Header No.
Name
Data Type
Validation
Methodological notes operation
810402, 810403, 810404)
In cases where it does not apply, report empty.
33
CCSIS
Accounting account for recording the
Interest in suspense of the operation
Alphanumeric
In cases where it does not apply, report empty.
At least 10-digit detail or as many as possible, without blank spaces or characters additional. The third digit must be the integrator (0). 34 FOT Date of Disbursement Date In DD/MM/YYYY format In cases where it does not apply, report blank. For the following particular cases consider:

• Credit card: date on which the
  line was activated.
• Overdrafts: data does not apply, report
  blank.
• Advance on account: date on which the advance line is granted or
  renewed for the last time.
  -Contingents: date of granting.
  35
  ESAM
  Amortization scheme of the current
  schedule
  Numeric
  1: Single Payment of Principal and Interest 2: Single Payment of Principal but with interim Interest payment. 3: Payment in Fixed Installments (Principal plus Interest). 4: Payment in variable Installments. 5: Others. Report only the corresponding code, not the descriptive field (example: report 1 and not 'Single Payment of Principal and Interest'). 36 DGR Number of grace days for first principal payment according to current
  schedule
  Numeric
  Number of grace days for first principal payment according to current schedule. 37 FPPK Date of first principal payment according to current
  schedule
  Date
  In DD/MM/YYYY format
  In cases where it does not apply, report blank.
  Date on which the first principal payment of the current schedule is made. For obligations without a schedule, report empty. 38 FVEG General expiration date of the Date In DD/MM/YYYY format In cases where it does not apply, report Date on which the entire principal and interest of the operation is canceled, according to the current schedule.

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511)6309000

Header No.	Name	Data Type	Validation	Methodological notes
	operation		empty.	For the following particular cases consider: -Credit Card: data does not apply (report empty). -Overdrafts: data does not apply (report empty). -Advance: expiration date of the advance line. -Contingents: expiration date
39	FVEP	Specific expiration date of the operation	Date	In DD/MM/YYYY format	- Operations with single payment: expiration date of the operation. - Operations with installment payment: expiration date of the next installment to mature; unless there are matured installments, in which case the expiration date of the oldest unpaid installment must be reported. - Credit cards: next payment date for customers without delay, and the oldest unpaid payment date for customers with delay. -Overdrafts: date on which the overdraft began. -Advance: expiration date of the advance line. -Contingents: expiration date.
40	PCUO	Installment Periodicity	Numeric		Indicate the number of days between installments. If not applicable due to the amortization scheme, enter zero.
41	NCPR	Number of scheduled installments	Numeric		According to the current schedule and consistent with the ESAM field. Enter 0 if not applicable.
42	NCPA	Number of paid installments	Numeric		Installments fully paid up to the report cut-off date. Enter 0 if not applicable.
43	CIIU	CIIU Code	Alphanumeric		Enter the code corresponding to the main economic activity carried out by the debtor, according to the International Standard Industrial Classification of all economic activities (CIIU). It must match field A-11 of the RCD.
44	UBI	Client's Ubigeo	Alphanumeric	If the information is not available, report empty.	Enter the six-digit geographic location code (department, province and district) of the client's last available address

Header No.
Name
Data Type
Validation
Methodological notes provided that they are resident in Peru, of according to the Geographic Locations table provided by the Superintendency. 45 TPR Credit Product Alphanumeric There must be no empty records. Specify the trade name assigned by the entity to the credit product (for example:
Gold ABC Credit Card, MaxiCash, etc.).
Avoid the use of codes that require a legend; instead, place descriptions. 46 CAGE Internal code of agency or office Alphanumeric Internal code of the agency or office in charge of the operation. Submit legend to the Superintendency. 47 CSEC Internal code of sectorist or analyst Alphanumeric Internal code of the sectorist or analyst in charge of the operation. Submit legend to the Superintendency. 48 TEA Effective Annual Rate Numeric Indicate as a whole number and 4 decimals. Effective annual interest rate (Example: TEA of 32.65% must be reported as 0.3265). For the following particular cases consider:
Overdrafts: Overdraft Rate.
Advance: Line rate.
Contingents: Indicate (%) of commission (example 2% must be reported as 0.02). Credit Card: The weighted Effective Annual Rate must be reported (by the balance used as of the report cut-off date) of the operations contained in each record of account-subaccount number analytical- currency. For example, in the case of the row that reports to the customer account 12345678 and the analytical subaccount “140X.03.02.02 Payment of goods, services and obligations” with currency PEN (soles), the weighted TEA of all payment, goods and services carried out in soles with said account of client (including additional cards) in the corresponding accounting situation.

Republic of Peru

SUPERINTENDENCY OF BANKING, INSURANCE AND AFP

Los Laureles Nº 214 - Lima 27 - Peru Tel.: (511)6309000

N° Header	Name	Data Type	Validation	Methodological notes
49	PRO	Government Program Credit	Numeric		Indicate whether the credit has been granted under a Government program, remaining even if it has been subject to any reprogramming under the respective program: 0: None. 1: Reactiva Peru Program. 2: FAE-MYPE 1 Business Support Fund Program. 3: FAE-MYPE 2 Business Support Fund Program. 4: Credits Circular 0021-2020-BCRP. 5: FAE-TURISMO Business Support Fund Program. 6: FAE-AGRO Business Support Fund Program. 7: Reprogrammed credits - COVID-19 Guarantee Program (8109.44). 8: PAE-MYPE Business Support Program. 9: Fondo Crecer. 10: Other that implies a Government subsidy, BCRP or another state entity to the interest rate of the credit to be granted. Report only the corresponding code, not the descriptive field (example: report 1 and not 'Reactiva Peru Program').

CC01BC: Reconciliation of the Credit Portfolio File (Report No. 36) with the Trial Balance (Expressed in Soles)

Account Code	Account Name	Trial Balance	Report No. 36	Differences	Observations
1401000000	CURRENT CREDITS	999,999,999.99	999,999,999.99	999,999.99	If there are differences, indicate the reason for them in this box. Attach annexes with the support of the differences in case
1401020000	Credits to microenterprises	999,999.99	999,999.99	999,999.99
1401030000	Consumer credits	999,999.99	999,999.99	999,999.99
1401040000	Mortgage credits for housing	999,999.99	999,999.99	999,999.99
1401050000	Credits to multilateral development banks	999,999.99	999,999.99	999,999.99

Republic of Peru

SUPERINTENDENCY OF BANKING, INSURANCE AND AFP

Account Code
Account Name Balance
Trial Report No. 36
Differences
Observations
1401060000 Sovereign credits
999,999.99
999,999.99
999,999.99 necessary.
1401070000 Loans to public sector entities 999,999.99 999,999.99 999,999.99 1401080000 Loans to securities intermediaries 999,999.99 999,999.99 999,999.99 1401090000 Loans to financial system companies 999,999.99 999,999.99 999,999.99 1401100000 Corporate loans 999,999.99 999,999.99 999,999.99 1401110000 Loans to large companies 999,999.99 999,999.99 999,999.99 1401120000 Loans to medium-sized companies 999,999.99 999,999.99 999,999.99 1401130000 Loans to small companies 999,999.99 999,999.99 999,999.99 1403000000 RESTRUCTURED LOANS 999,999,999.99 999,999,999.99 999,999.99 1403020000 Loans to microenterprises 999,999.99 999,999.99 999,999.99 1403070000 Loans to public sector entities 999,999.99 999,999.99 999,999.99 1403080000 Loans with securities intermediaries 999,999.99 999,999.99 999,999.99 1403100000 Corporate loans 999,999.99 999,999.99 999,999.99 1403110000 Loans to large companies 999,999.99 999,999.99 999,999.99 1403120000 Loans to medium-sized companies 999,999.99 999,999.99 999,999.99 1403130000 Loans to small companies 999,999.99 999,999.99 999,999.99 1404000000 REFINANCED LOANS 999,999,999.99 999,999,999.99 999,999.99 1404020000 Loans to microenterprises 999,999.99 999,999.99 999,999.99 1404030000 Consumer loans 999,999.99 999,999.99 999,999.99 1404040000 Housing mortgage loans 999,999.99 999,999.99 999,999.99 1404050000 Loans to multilateral development banks 999,999.99 999,999.99 999,999.99 1404060000 Sovereign loans 999,999.99 999,999.99 999,999.99 1404070000 Loans to public sector entities 999,999.99 999,999.99 999,999.99 1404080000 Loans to securities intermediaries 999,999.99 999,999.99 999,999.99 1404090000 Loans to financial system companies 999,999.99 999,999.99 999,999.99 1404100000 Corporate loans 999,999.99 999,999.99 999,999.99 1404110000 Loans to large companies 999,999.99 999,999.99 999,999.99 1404120000 Loans to medium-sized companies 999,999.99 999,999.99 999,999.99 1404130000 Loans to small companies 999,999.99 999,999.99 999,999.99 1405000000 PAST-DUE LOANS 999,999,999.99 999,999,999.99 999,999.99 1405020000 Loans to microenterprises 999,999.99 999,999.99 999,999.99 1405030000 Consumer loans 999,999.99 999,999.99 999,999.99

Republic of Peru

SUPERINTENDENCY OF BANKING, INSURANCE AND PRIVATE PENSION FUND MANAGEMENT COMPANIES

Los Laureles Nº 214 - Lima 27 - Peru Tel.: (511)6309000

Account Code	Account Name	Balance	Report No. 36	Differences	Observations
		Verification
1405040000	Housing mortgage loans	999,999.99	999,999.99	999,999.99
1405050000	Loans to multilateral development banks	999,999.99	999,999.99	999,999.99
1405060000	Sovereign loans	999,999.99	999,999.99	999,999.99
1405070000	Loans to public sector entities	999,999.99	999,999.99	999,999.99
1405080000	Loans to securities intermediaries	999,999.99	999,999.99	999,999.99
1405090000	Loans to financial system companies	999,999.99	999,999.99	999,999.99
1405100000	Corporate loans	999,999.99	999,999.99	999,999.99
1405110000	Loans to large companies	999,999.99	999,999.99	999,999.99
1405120000	Loans to medium-sized companies	999,999.99	999,999.99	999,999.99
1405130000	Loans to small companies	999,999.99	999,999.99	999,999.99
1406000000	LOANS IN JUDICIAL COLLECTION	999,999,999.99	999,999,999.99	999,999.99
1406020000	Loans to microenterprises	999,999.99	999,999.99	999,999.99
1406030000	Consumer loans	999,999.99	999,999.99	999,999.99
1406040000	Housing mortgage loans	999,999.99	999,999.99	999,999.99
1406050000	Loans to multilateral development banks	999,999.99	999,999.99	999,999.99
1406060000	Sovereign loans	999,999.99	999,999.99	999,999.99
1406070000	Loans to public sector entities	999,999.99	999,999.99	999,999.99
1406080000	Loans to securities intermediaries	999,999.99	999,999.99	999,999.99
1406090000	Loans to financial system companies	999,999.99	999,999.99	999,999.99
1406100000	Corporate loans	999,999.99	999,999.99	999,999.99
1406110000	Loans to large companies	999,999.99	999,999.99	999,999.99
1406120000	Loans to medium-sized companies	999,999.99	999,999.99	999,999.99
1406130000	Loans to small companies	999,999.99	999,999.99	999,999.99
1408000000	EARNED YIELDS CURRENT CREDITS	999,999,999.99	999,999,999.99	999,999.99
1409XX0100	Specific provision	999,999,999.99	999,999,999.99	999,999.99
1409XX0201	Mandatory generic provision - Fixed Component	999,999,999.99	999,999,999.99	999,999.99
1409XX0700	Specific provisions for rescheduled COVID-19 portfolio	999,999,999.99	999,999,999.99	999,999.99
2701010000	Specific provisions for contingent credits	999,999,999.99	999,999,999.99	999,999.99
2701020100	Generic provisions for contingent credits – fixed component	999,999,999.99	999,999,999.99	999,999.99
2901000000	DEFERRED INCOME	999,999,999.99	999,999,999.99	999,999.99
7101000000	GUARANTEES GRANTED	999,999,999.99	999,999,999.99	999,999.99

Republic of Peru

SUPERINTENDENCY OF BANKING, INSURANCE AND AFP

Account Code
Balance Account Name
Verification Report No. 36
Differences
Observations
7102000000 SURETY BONDS GRANTED
999,999,999.99
999,999,999.99
999,999.99
7103000000 LETTERS OF CREDIT
999,999,999.99
999,999,999.99
999,999.99
7104000000 BANKERS' ACCEPTANCES
999,999,999.99
999,999,999.99
999,999.99
8104010000 Yield on refinanced loans in Suspense 999,999,999.99 999,999,999.99 999,999.99 8104020000 Yield on past-due loans in Suspense 999,999,999.99 999,999,999.99 999,999.99 8104030000 Yield on loans under judicial collection in Suspense 999,999,999.99 999,999,999.99 999,999.99 8104040000 Yield on restructured loans in Suspense 999,999,999.99 999,999,999.99 999,999.99

VB°
ACCOUNTING UNIT
SYSTEMS UNIT