Enforcement · SMV · 20 Apr 2026

Superintendent Resolution No. 048-2026-SMV/02

Resolution No. 048-2026-SMV/02 upholds the sanction of Empresa Agroindustrial Tumán S.A.A. (TUMÁN) with a total fine of 350 UIT for 14 serious infractions, including the failure to report five share transfers to YIELDING ACCOUNTING SYSTEMS INC. and the non-presentation of various interim and annual financial statements for 2023 and 2024. The resolution rejects TUMÁN's appeal, determining that the shareholder held 15% of capital at the time of the transfers, thereby triggering the obligation to disclose them as material facts, and dismissing arguments regarding administrative difficulties and the regulator's alleged co-responsibility.

PeruSuperintendencia del Mercado de Valores (Peru)

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The documents this one cites, and the documents that cite it.

Decreto Legislativo N° 861, Leydel Mercado de Valores (Legislati…1996 · PE-LAWDecreto Legislativo N° 861, Ley del Mercado de Valores (Legislative Decree No. 861, Securities Market Law) (1996-10-22)General Administrative ProcedureLaw (Ley N.° 27444, Ley del Proce…2001 · PE-LAWGeneral Administrative Procedure Law (Ley N.° 27444, Ley del Procedimiento Administrativo General) (2001-04-11)Adjunct Superintendent ResolutionNo. 073-2025-SMV/11Not in RegAlertAdjunct Superintendent Resolution No. 073-2025-SMV/11 — Not in RegAlertSuperintendent Resolution No.048-2026-SMV/022026-04-20 · this documentSuperintendent Resolution No. 048-2026-SMV/02 (2026-04-20)
amendssupersedesissued underrefers todashed card: not in RegAlert (or proposed)arrows run from the older text to the one that changes it
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Supersedes
  • Adjunct Superintendent Resolution No. 073-2025-SMV/11Not in RegAlert

    “against the Adjunct Superintendent Resolution No. 073-2025-SMV/11 (hereinafter, THE APPEALED RESOLUTION)”

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