Lima, 22 December 2022

S.B.S. Resolution No. 3951-2022

The Superintendent of Banking, Insurance and
Private Administrators of Pension Funds

WHEREAS:

That, by means of SBS Resolution No. 4595-2009 and its amendments, the Regulation for the Computation of Reserves, Profits and Instruments Representing Capital in the Effective Equity of Companies in the Financial System was approved;

That, Annex No. 12-I "Control of Instruments Representing Capital" of Chapter V of the Accounting Manual for Companies in the Financial System, approved by SBS Resolution No. 895-98 and its amending and supplementary regulations (hereinafter, Accounting Manual), presents the portion of instruments representing capital computable at each level of effective equity;

That, by means of Legislative Decree No. 1531, articles 184 and 185 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) are amended, to continue adapting the regulatory framework to the Basel III standard: Global regulatory framework for more resilient banks and banking systems of December 2010 and revised in June 2011 of the Basel Committee on Banking Supervision;

That, therefore, it is necessary to make amendments to the Regulation for the Computation of Reserves, Profits and Instruments Representing Capital in the Effective Equity of Companies in the Financial System, to adapt it to the provisions of Legislative Decree No. 1531, regulating the form of computation at the different levels and sublevels of effective equity, in accordance with the characteristics of each element;

That, likewise, by means of Legislative Decree No. 1531, articles 95, 103 and 114 of the General Law are amended, establishing that the surveillance regime, the intervention regime, as well as the dissolution and liquidation contemplated in the General Law, are applicable to multiple-operation companies authorized to take deposits from the public, to the companies referred to in article 7 of the General Law, and to companies in the insurance system; while financial system companies other than those mentioned above are subject to the grounds for revocation referred to in articles 28 and 28-A of the General Law, and once the revocation of the certificate of operation occurs, these companies are outside the scope of competence of the Superintendency;

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That, in that sense, it is necessary to amend the Regulation for the Computation of Reserves, Profits and Instruments Representing Capital in the Effective Equity of Companies in the Financial System to specify that once the revocation of the certificate of operation of financial system companies other than multiple-operation companies authorized to take deposits from the public and of the companies referred to in article 7 of the General Law occurs, these companies are governed by the regulations applicable other than those corresponding to the financial system, since they would be outside the scope of supervision of this Superintendency and the scope of the General Law;

That, likewise, it is necessary to amend Annex No. 12-I "Control of Instruments Representing Capital" of Chapter V of the Accounting Manual, to adapt it to the new effective equity structure approved by means of Legislative Decree No. 1531 and to the provisions of the new Regulation for the Computation of Reserves, Profits, Donations and Instruments Representing Capital in the Effective Equity of Companies in the Financial System;

That, in order to gather the opinions of the general public regarding the proposed amendment to the regulations, the pre-publication of the draft resolution on the matter was ordered on the electronic portal of the Superintendency, under the provisions of the Thirty-Second Final and Complementary Provision of the General Law and Supreme Decree No. 001-2009-JUS and its amendments;

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

In use of the powers conferred by numerals 7, 9 and 13 of article 349 of the General Law;

RESOLVES:

Article One.- To approve the new Regulation for the Computation of Reserves, Profits, Donations and Instruments Representing Capital in the Effective Equity of Companies in the Financial System, in accordance with the following:

"REGULATION FOR THE COMPUTATION OF RESERVES, PROFITS, DONATIONS AND INSTRUMENTS REPRESENTING CAPITAL IN THE EFFECTIVE EQUITY OF COMPANIES IN THE FINANCIAL SYSTEM

CHAPTER I GENERAL PROVISIONS

Article 1.- Scope

This regulation is applicable to the companies included in literals A, B and C of article 16 of the General Law, to the Banco de la Nación, to the Corporación Financiera de Desarrollo (COFIDE), to the Banco Agropecuario and to the Fondo MIVIVIENDA S.A., hereinafter companies.

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Article 2.- Definitions

For the purposes of the provisions of this regulation, consider the following definitions:

1. Cumulative dividend: When the issuer of the share does not make the payment of the dividend within the reference period, the holder of the shares does not lose the right to receive said dividend, such that the dividend not paid within the reference period is enforceable in the future.

2. Non-cumulative dividend: When the issuer of the share does not make the payment of the dividend within the reference period, the holder of the shares loses the right to receive said dividend, such that the dividend not paid within the reference period is not enforceable.

3. Ley General: Ley General del Sistema Financiero y del Sistema de Seguros y Orgánica de la Superintendencia de Banca y Seguros – Ley N° 26702 and its amendments.

4. Payment of dividends in shares of the company itself: Includes payment through the issuance of new shares or through the increase in the nominal value of existing shares.

5. Superintendency: Superintendency of Banking, Insurance and Private Pension Fund Administrators.

Article 3.- Capital instruments eligible for inclusion in effective equity

3.1. For capital instruments to be eligible for inclusion as part of the companies' effective equity, they must meet the following conditions:

1. They do not grant the right to receive a return other than dividends.

2. Dividends may only be paid on the basis of profits obtained and taking into account the order of priority for the application of profits established in article 66 of the Ley General.

3. The amount of the instruments forms part of the company's share capital.

4. The amount of the instruments must be subscribed, duly paid and registered in public registries.

5. The company cannot, directly or indirectly (through third parties), have financed the purchase of the instruments.

6. The amount paid in cannot be insured or covered by guarantees of the company itself, or any legal person or legal entity related to the company in accordance with the provisions of article 202 of the Ley General and the Special Rules on Related Parties and Economic Group approved by Resolution SBS N° 5780-2015.

7. In the case of companies included in literal A of article 16 of the Ley General authorized to take deposits from the public, Banco de la Nación, COFIDE, Banco Agropecuario and Fondo MIVIVIENDA S.A., it is not subject to any agreement, whether contractual or of another type, that legally or economically improves the priority in the event of intervention, or dissolution and liquidation of the company issuing the capital instrument. In the case of companies other than those mentioned above, if their authorization certificate to operate is revoked, they must be governed by the regulations applicable to them in such circumstances.

8. They are issued only with the approval of the general shareholders' meeting of the issuing company, whether directly granted by it or, in accordance with numeral 2 of article 206 of the Ley General de Sociedades, by delegation granted to the board of directors of the issuing company.

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3.2. The inclusion of capital instruments in the different levels or sublevels of effective equity is carried out in accordance with the provisions of the following articles.

CHAPTER II INCLUSION OF CAPITAL INSTRUMENTS IN EFFECTIVE EQUITY

SUBCHAPTER I COMMON SHARES ELIGIBLE FOR INCLUSION IN COMMON EQUITY TIER 1

Article 4.- Common shares

Common shares that comply, in addition to the conditions set forth in article 3 of this regulation, with the following requirements must be considered as capital instruments eligible for inclusion in common equity tier 1:

1. They represent the most subordinated claim in the event of application of the corresponding market exit regime.

2. They incorporate a right to residual assets in proportion to their participation in the issued capital, once all obligations have been met, within the framework of the application of the corresponding market exit regime (that is, they incorporate an unlimited and variable right, not a fixed or limited one).

3. They are perpetual and will not be returned, except within the framework of the corresponding market exit regime (and except for discretionary purchases or other means of effective reduction of capital in a discretionary manner with prior approval of the Superintendencia).

4. The company refrains from creating, on the occasion of the issuance, any expectation that the instrument will be subject to purchase or redemption, and the legal or contractual terms do not have any clause that could give rise to such expectation.

5. The level of dividends does not correspond to a fixed percentage of the nominal value.

6. There are no conditions that oblige the payment of dividends; therefore, the non-payment of these does not constitute an event of default. The company may at any time, at its sole discretion, suspend indefinitely the declaration and payment of dividends other than payments of dividends in shares of the company itself. Dividends other than dividends in shares of the company itself that have already been declared but have not been paid must be reversed.

7. For common shares there are no preferential dividends.

8. It is the issued capital that first bears losses. Within the highest quality capital, each instrument absorbs losses while the company is a going concern, on an equal basis (pari passu) and proportionally to all other common shares.

SUBCHAPTER II PERPETUAL PREFERENCE SHARES ELIGIBLE FOR INCLUSION IN ADDITIONAL TIER 1 CAPITAL

Article 5.- Perpetual preference shares with non-cumulative dividend rights

5.1. Perpetual preference shares with non-cumulative dividend rights are considered capital instruments eligible for inclusion in additional tier 1 capital if, in addition to the requirements set forth in article 3 of this regulation, they comply with the following:

1. Subordinated in accordance with the provisions of paragraphs 5.2 and 5.3 of this article.

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2. They are perpetual.

3. Any return of capital (for example, through purchase) must have prior approval of the Superintendencia, and the company must not assume or create in the market the expectation that such authorization will be obtained.

4. Preferred shares may contemplate a call or early redemption option that can only be exercised at the initiative of the issuer, but only after a minimum period of five (5) years counted from their subscription, and taking into consideration the following:

a. The company must refrain from creating expectations that the call or early redemption option will be exercised;

b. The company must not exercise the call or early redemption option, unless:

i) it replaces the instrument with another capital instrument that meets the characteristics to form part of additional tier 1 capital or with another instrument that meets the characteristics to form part of common equity tier 1, and said replacement is carried out simultaneously or previously and under conditions that are sustainable considering the company's income-generating capacity; or,

ii) it demonstrates that, after the exercise of the call or early redemption option, its effective equity is, at the discretion of the Superintendency, above the global limit and the effective equity requirements for additional risks.

c. The company must have prior approval from the Superintendency to exercise the call or early redemption option.

5. Early purchases or redemptions due to changes in legislation, tax rules and other regulations or due to the occurrence of events beyond the control of the company are not subject to the five (5) year period mentioned in the previous numeral, but prior approval from the Superintendency must be obtained.

6. They grant the right to non-cumulative dividends. The company may at all times, at its sole discretion, indefinitely suspend the payment of dividends. The indefinite suspension of dividend payments does not constitute an event of default nor imposes restrictions on the company, except for the prohibition of distributing profits to holders of common shares.

7. They do not incorporate any agreement, whether contractual or otherwise, that obliges the distribution of dividends or the increase of the payment amount in the event of deterioration of the issuer's credit quality or in the event of any breach of commitments specified in the issuance documents.

8. They must not be acquired by the company itself, any legal person or legal entity it controls, any legal person or legal entity in which it maintains significant ownership in accordance with the provisions of the Regulation on Acquisition of Ownership in the Share Capital of Supervised Companies and Significant Owners approved by SBS Resolution No. 6420-2015 and its amendments, or over which it exercises significant influence in management in accordance with the provisions of the Special Rules on Related Parties and Economic Group approved by SBS Resolution No. 5780-2015.

9. The instrument may not have characteristics that hinder recapitalization, such as

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provisions that require the issuer to compensate the investor if a new instrument is issued at a lower price during a specified period of time.

5.2. In the case of companies included in subsection A of article 16 of the General Law authorized to take deposits from the public, the Banco de la Nación, COFIDE, the Banco Agropecuario and the Fondo MIVIVIENDA S.A., in the event of surveillance, intervention, or dissolution and liquidation, the dividends payable and the nominal value of the shares, in that order, on an equal basis (pari passu) and proportionally, without prejudice to the provisions of article 60 of the General Law, are applicable to absorb the losses of the company remaining after the instruments eligible for common equity tier 1 have been applied. This must have been expressly contemplated in the documentation and information related to the instrument necessary for decision-making by the shareholders.

5.3. In the case of companies other than those mentioned in the previous paragraph, the shares absorb losses when, upon a ground for revocation of the authorization certificate for operation and prior to it, their accounting equity is fully reduced.

SUBCHAPTER III PERPETUAL AND FIXED-TERM REDEEMABLE PREFERRED SHARES ELIGIBLE FOR TIER 2 EFFECTIVE EQUITY

Article 6.- Perpetual preferred shares with right to cumulative dividend

6.1. Perpetual preferred shares with right to cumulative dividend are considered instruments eligible for tier 2 effective equity if, in addition to the requirements indicated in article 3 of this regulation, they comply with the following:

1. Subordinated in accordance with the provisions of paragraphs 6.2 and 6.3 of this article.

2. They are perpetual in nature.

3. Any return of capital (for example, through purchase) must have prior approval from the Superintendency and the company must not assume or create in the market the expectation that such authorization will be obtained.

4. Preferred shares may contemplate a call or early redemption option that can only be exercised at the initiative of the issuer, but only after a minimum period of five (5) years counted from their subscription, and taking into consideration the following:

a. The company must refrain from creating expectations that the call or early redemption option will be exercised;

b. The company must not exercise the call or early redemption option, unless:

i) it replaces the instrument with another capital instrument that meets the characteristics to form part of tier 2 effective equity or with another instrument that meets the characteristics to form part of tier 1 effective equity, and said replacement is carried out simultaneously or previously and under conditions that are sustainable considering the company's income-generating capacity; or,

ii) demonstrate that, after the exercise of the call option or early redemption, its effective equity is, in the opinion of the Superintendency, above the overall limit and the effective equity requirements for additional risks.

c. The company must have prior approval from the Superintendency to exercise the

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call option or early redemption.

5. Purchases or early redemptions due to changes in legislation, tax regulations and other regulations or due to the occurrence of events beyond the control of the company are not subject to the five (5) year term mentioned in the previous paragraph, but prior approval from the Superintendency must be obtained.

6. They grant the right to cumulative dividend.

7. They do not incorporate any agreement, whether contractual or of another type, that obliges the distribution of dividends or an increase in the payment amount in the event of deterioration of the issuer's credit quality or in the event of any breach of commitments specified in the issuance documents.

8. They must not be acquired by the company itself, any legal person or legal entity controlled by it, any legal person or legal entity in which it maintains significant ownership in accordance with the provisions of the Regulation on Acquisition of Ownership in the Share Capital of Supervised Companies and Significant Owners approved by SBS Resolution No. 6420-2015 and its amendments, or over which it exercises significant influence in management in accordance with the provisions of the Special Rules on Related Parties and Economic Group approved by SBS Resolution No. 5780-2015.

6.2. In the case of companies included in subsection A of article 16 of the General Law authorized to take public deposits, Banco de la Nación, COFIDE, Banco Agropecuario and Fondo MIVIVIENDA S.A., in the event of surveillance, intervention, or dissolution and liquidation, the dividends payable and the nominal value of the shares, in that order, on an equal basis (pari passu) and proportionally, without prejudice to the provisions of article 60 of the General Law, are applicable to absorb the losses of the company remaining after the instruments eligible for Common Equity Tier 1 capital and the instruments eligible for Additional Tier 1 capital have been applied. This must have been expressly contemplated in the documentation and information related to the instrument necessary for decision-making by the shareholders.

6.3. In the case of companies other than those mentioned in the previous paragraph, the shares absorb losses when, upon a cause for revocation of the authorization certificate for operation and prior to it, their accounting equity is fully reduced.

Article 7.- Fixed-term redeemable preferred shares

7.1. Fixed-term redeemable preferred shares may be considered in Tier 2 effective equity if, in addition to the requirements indicated in article 3 of this Regulation, they comply with the following:

1. Minimum original maturity of five (5) years counted from their subscription.

2. Any return of capital (for example, through purchase) must have prior approval from the Superintendency and the company must not assume or create in the market the expectation that such authorization will be obtained.

3. Preferred shares may contemplate a call option or early redemption that can only be executed at the initiative of the issuer, but only after a minimum term of

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five (5) years counted from their subscription, and taking into consideration the following:

a. The company must refrain from generating expectations that the call option or early redemption will be exercised;

b. The company must not exercise the call option or early redemption, unless:

i) it replaces the instrument with another capital instrument that meets the characteristics to form part of Tier 2 effective equity or with another instrument that meets the characteristics to form part of Tier 1 effective equity, and such replacement is made simultaneously or previously and under conditions that are sustainable considering the company's income generation capacity; or,

ii) it demonstrates that, after the exercise of the call option or early redemption, its effective equity is, in the opinion of the Superintendency, above the overall limit and the effective equity requirements for additional risks.

c. The company must have prior approval from the Superintendency to exercise the call option or early redemption.

4. Repurchases or early redemptions due to changes in legislation, tax regulations and other regulations or due to the occurrence of events beyond the control of the company are not subject to the five (5) year term mentioned in the previous paragraph, but prior approval from the Superintendency must be obtained.

5. They do not incorporate any agreement, whether contractual or of another type, that obliges the distribution of dividends or an increase in the payment amount in the event of deterioration of the issuer's credit quality or in the event of any breach of commitments specified in the issuance documents.

6. They must not be acquired by the company itself, any legal entity or legal person controlled by it, any legal entity or legal person in which it maintains significant ownership in accordance with the provisions of the Regulation for the Acquisition of Ownership in the Share Capital of Supervised Companies and of Significant Owners approved by SBS Resolution No. 6420-2015 and its amendments, or over which it exercises significant influence in management in accordance with the provisions of the Special Rules on Related Parties and Economic Group approved by SBS Resolution No. 5780-2015.

7.2. During the five (5) years prior to its maturity, for purposes of its computation in effective level 2 equity, an annual discount factor of twenty percentage points (20%) is applied proportionally to the nominal amount of the share, such that in the last year it is not computable.

7.3. In the case of preferred shares in which the call or early redemption option complies with the provisions of numeral 3 of paragraph 7.1 of this article, the originally agreed date is considered as the maturity of the share for purposes of computation in effective level 2 equity.

7.4. In the case of companies included in literal A of article 16 of the General Law authorized to take public deposits, the Banco de la Nación, COFIDE, the Banco Agropecuario and the Fondo MIVIVIENDA S.A., in the event of surveillance, intervention, or dissolution and liquidation, the dividends payable and the nominal value of the shares, in that order, on an equal (pari passu) and proportional basis, without prejudice to the provisions of article 60 of the General Law, are applicable to absorb the losses of the company remaining after the instruments have been applied

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computable in common equity tier 1 and instruments computable in additional tier 1 capital. This must have been expressly contemplated in the documentation and information related to the instrument necessary for decision-making by the shareholders.

7.5. In the case of companies other than those mentioned in the previous paragraph, the shares absorb losses when, upon a cause for revocation of the authorization certificate for operation and prior to this, their accounting equity is fully reduced.

SUBCHAPTER IV OTHER TYPES OF INSTRUMENTS REPRESENTING CAPITAL

Article 8.- Instruments representing capital redeemable at a term greater than sixty (60) years

8.1. When redeemable preferred shares at a fixed term with non-cumulative dividend rights have an original maturity equal to or greater than sixty (60) years, they are considered to comply with the perpetuity requirement referred to in numeral 2 of paragraph 5.1 of article 5, provided they have a residual term equal to or greater than twenty (20) years and, therefore, may be considered as capital instruments computable in additional tier 1 capital, provided they comply with the requirements set forth in articles 3 and 5 of the Regulation, and the limits contemplated in article 11 of the Regulation.

8.2. When the residual term of redeemable preferred shares at a fixed term with non-cumulative dividend rights is less than twenty (20) years, these instruments are considered capital instruments computable in effective level 2 equity, and the provisions of article 7 of the Regulation apply to them.

Article 9.- Other instruments representing capital computable in effective equity

9.1. In case there are other instruments representing capital different from those contemplated in this rule, the Superintendency determines their computation in effective equity, taking into account their characteristics of perpetuity, ability to absorb losses and flexibility in the declaration and/or payment of dividends.

9.2. The same criterion applies in the case of convertible shares.

Article 10.- Underwriting of shares

Shares issued to be placed through underwriting operations may only be considered as part of effective equity from the moment the placing agent or underwriter acquires them firmly or they are finally placed in the market, in accordance with the provisions of the previous articles of this rule.

SUBCHAPTER V LIMITS IN THE COMPUTATION OF EFFECTIVE EQUITY

Article 11.- Limits in the computation of effective equity

11.1. Instruments that comply with the requirements to be computed as additional tier 1 capital are considered in the effective equity of said sublevel up to the limit contemplated in numeral 1 of article 185 of the General Law. The excess over said limit is considered as an instrument computable in effective level 2 equity.

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11.2. Instruments that comply with the requirements to be computed in effective level 2 equity are considered in the effective equity of said level up to the limit contemplated in numeral 2 of article 185 of the General Law. The excess over said limit is not computed in the effective equity of the companies.

CHAPTER III COMPUTATION OF PROFITS IN EFFECTIVE EQUITY

Article 12.- Profits computable in effective equity

The profits of the current fiscal year and of previous fiscal years are computable in common equity tier 1. Companies may not reduce on their own initiative the profits of the current fiscal year or of previous fiscal years if such reduction generates non-compliance with the global limit and/or the buffer requirements and/or effective equity requirements for additional risks, subject to the corresponding regulations.

CHAPTER IV COMPUTATION OF RESERVES IN EFFECTIVE EQUITY

Article 13.- Legal Reserves computable in effective equity

Legal reserves constituted by agreement of the General Shareholders' Meeting or equivalent body on the basis of audited Financial Statements (with a favorable opinion or without qualifications) and approved are eligible for inclusion in Common Equity Tier 1. Such legal reserves must be determined in accordance with the provisions in force.

Article 14.- Optional reserves eligible for inclusion in effective equity

Optional reserves constituted by agreement of the General Shareholders' Meeting or equivalent body on the basis of audited Financial Statements (with a favorable opinion or without qualifications) and approved are eligible for inclusion in Common Equity Tier 1. Companies may not reduce optional reserves on their own initiative if such reduction generates breaches of the overall limit and/or the buffer requirements and/or the effective equity requirements for additional risks.

CHAPTER V COMPUTATION OF CAPITAL IN PROCESS IN EFFECTIVE EQUITY

Article 15.- Capital in process eligible for inclusion in effective equity

15.1. Capital in process is included in effective equity. The level or sublevel of effective equity in which the capital in process is included depends on the type of share in question. Capital in process corresponds to increases in share capital approved by the competent body, which has been paid and whose shares have been issued, but the capital increase is pending registration in the Public Registries. The deadline for registration in the Public Registries is sixty (60) calendar days counted from the approval of the capital increase by the aforementioned competent body. If the deadline expires without registration in the public registries having been made, the aforementioned capital in process is not eligible for inclusion in effective equity.

15.2. The deadline referred to in the preceding paragraph may be extended by the Superintendency at the request

of the company.

CHAPTER VI COMPUTATION OF DONATIONS IN EFFECTIVE EQUITY

Article 16.- Donations eligible for inclusion in effective equity

16.1. Donations in cash are eligible for inclusion in Common Equity Tier 1; and, exceptionally, donations in other assets that are reliably valued, are fully under the control of the company and do not expose the company directly or indirectly to the credit risk of the donor, that are authorized by the Superintendency, that cannot be reduced without its prior authorization, that serve to absorb losses, and that have a commitment to be transferred to optional reserves at the General Shareholders' Meeting or equivalent body at which the financial statements for the fiscal year in which the donation was made are approved.

16.2. Donations that do not comply with the foregoing do not count toward effective equity.

FINAL COMPLEMENTARY PROVISIONS

First. - Shares issued after the entry into force of Superintendency Resolution No. 03951-2022

In order for shares issued after the entry into force of Superintendency Resolution No. 03951-2022 to be considered eligible for inclusion in effective equity, mention must be made in the issuance resolutions for such shares of compliance with the requirements referred to in these Regulations, as applicable to the respective level or sublevel of effective equity.

Second1 .- Preferred shares issued by financial system companies that are acquired by the State under Emergency Decree No. 037-2021 and its amendments, and Emergency Decree No. 013-2023

Preferred shares issued by financial system companies that are acquired by the State under Emergency Decree No. 037-2021 and its amendments, and Emergency Decree No. 013-2023, are considered eligible for inclusion in Common Equity Tier 1 for as long as the State's participation in such companies lasts. The amount eligible for inclusion in Common Equity Tier 1 shall be the outstanding balance for repurchase of the preferred shares held by the State as of the reporting cut-off date."

Article Two. - Replace Annex No. 12-I "Control of Capital-Representative Instruments" of Chapter V "Complementary Information" of the Accounting Manual for Financial System Companies, approved by Superintendency Resolution No. 895-98 and its amending and complementary rules, with the format shown in Annex 1, which 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 and its amendments.

Article Three. - This Resolution enters into force as of 1 January 2023, from which date the Regulations for the Computation of

[1] Provision replaced by Superintendency Resolution No. 3212-2023, published on 29 September 2023.

SUPERINTENDENCY OF BANKING, INSURANCE AND AFP

Reserves, Profits and Capital-Representative Instruments in the Effective Equity of Financial System Companies, approved by Superintendency Resolution No. 4595-2009 and its amendments.

The submission of Annex No. 12-I "Control of Capital-Representative Instruments" of Chapter V "Complementary Information" of the Accounting Manual for Financial System Companies, via SUCAVE, for the information corresponding to January to June 2023, shall be made in July 2023.

Register, communicate and publish.

MARIA DEL SOCORRO HEYSEN ZEGARRA
Superintendent of Banking, Insurance and AFP