Regulatory Alerts2026-03-23
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Superintendent Resolution No. 031-2026-SMV/02
Superintendent Resolution No. 031-2026-SMV/02 dismisses the appeal filed by Empresa Agraria Azucarera Andahuasi S.A.A. (ANDAHUASI) against Resolution No. 068-2025-SMV/11, thereby upholding the imposition of a fine of 30 UIT (S/ 154,500.00) for seven minor and one serious infraction related to the late or non-submission of financial information. The resolution rejects ANDAHUASI's force majeure defense, ruling that the company's ability to prepare and submit audited individual financial statements for 2023 and 2024 demonstrates sufficient organizational and accounting capacity to comply with reporting obligations, and that the company failed to provide concrete evidence of absolute impossibility to access assets and records. Consequently, the sanctions for the minor infractions are subsumed by the penalty for the serious infraction of failing to submit consolidated interim financial statements as of September 30, 2024.
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