Lima, 22 July 2009

S.B.S. Resolution No. 9786 -2009

The Superintendent of Banking, Insurance and Private Pension Fund Administrators

WHEREAS:

That, by means of Resolution No. 895-98 of 01 September 1998 and its amending rules, the Accounting Manual for Companies of the Financial System, hereinafter the Accounting Manual, was approved, which contains provisions regarding the financial statements and the complementary information that must be submitted to this Superintendency;

That, the aforementioned complementary information is composed of the annexes and reports contained in Chapter V of the Accounting Manual;

That, by means of SBS Resolution No. 11356-2008 of 19 November 2008, the new Regulation for the Evaluation and Classification of the Debtor and the Requirement of Provisions, hereinafter the new Regulation, was approved;

That, likewise, it is necessary to adapt the Accounting Manual to the guidelines established in the new Regulation;

Having regard to the opinion of the Deputy Superintendencies of Banking and Microfinance, Risks, Economic Studies and Legal Advice; and,

In use of the powers conferred by numerals 7 and 13 of article 349° of the General Law.

RESOLVES:

Article One.- Amend Chapter V “Complementary Information” of the Accounting Manual, in accordance with the provisions set forth in the Annex attached to this Resolution, which is published on the institutional electronic Portal (www.sbs.gob.pe), in accordance with the provisions of Supreme Decree No. 001-2009-JUS.

Article Two.- This Resolution shall enter into force as from the information corresponding to the month of July 2010. In the case of the daily submission Reports, the effective date shall be as from the first business day of the month of July 2010.1

Register, communicate and publish.

FELIPE TAM FOX
Superintendent of Banking, Insurance and Private Pension Fund Administrators

[1] Article amended by SBS Resolution No. 14353-2009 of 30/10/2009

Los Laureles No. 214 - Lima 27 - Peru Tel.: (511)2218990 Fax: (511) 4417760