Update to Table SB109 (CINU) and Validation of CINU AT03-AT21

September 22, 2026
SBP-DR-CIRCULAR-2026-0098
Mr./Ms.
General Manager
City
Reference: Update Table SB109 (CINU)
Dear General Manager:
We inform you that this Superintendency of Banks has deemed it appropriate to update Table SB109, named Uniform National Industrial Classification of all economic activities (CINU), which is used in the following Atom and BAN Table structures:

• Deposits Atom (AT02)
• Credit Atom (AT03)
• Acquired Assets Atom (AT04)
• Investment Instruments Atom (AT15)
• Active and Passive Rates Table (BAN04)
• Off-balance sheet Operations Table (BAN06)
• Bank and Subsidiaries Acquired Assets Table (BAN07)
• Any other structure that uses Table SB109
  For the foregoing, we attach to this Circular an Annex in Excel format that includes the “CINU with changes” and a “New Summary of Changes” for Table SB109. This information must be used starting from the May 2027 report with information as of the close of April 2027, and the validation of the Accounting Atom (AT21) - Credit Atom (AT03) must be in accordance with this update. This Circular repeals Circular SBP-DR-CIRCULAR-2024-0037 of July 12, 2024. Any inquiries you may have regarding the update of Table SB109 (CINU) can be made via email to soporte@superbancos.gob.pa “Solidity and trust: guarantors of the rights of banking consumers” Av. Samuel Lewis, Panama Business Tower, ground floor - Tels.: (507) 506 7800 / (507) 506-7900 - Fax (507) 506-7700 / 506-7703 Postal address 0832-2397 W.T.C. Panama, Republic of Panama - www.superbancos.gob.pa - email: superbancos@superbancos.gob.pa Official document signed with Qualified Electronic Signature in the Document Transparency System – TRANSDOC of the Superintendency of Banks of Panama, in accordance with Law 83 of 09/11/2012 and Executive Decree No. 275 of 11/05/2018. Use the QR Code to verify the authenticity of the document or the URL:
  https://sigob.superbancos.gob.pa/consulta?id=QQRGSNCkTDSrCmOiT8yEfDzULpC6e0VJhY%2BpQ5lrcJk%3D

SBP-DR-CIRCULAR-2026-0098
We ask the General Manager to provide the relevant instructions to the personnel under their charge for compliance with this Circular. Sincerely, Milton Ayón Wong Superintendent Att.: Table SB109 Validation AT21 – AT03 ARV/ip/kc “Solidity and trust: guarantors of the rights of banking consumers” Av. Samuel Lewis, Panama Business Tower, ground floor - Tels.: (507) 506 7800 / (507) 506-7900 - Fax (507) 506-7700 / 506-7703 Postal address 0832-2397 W.T.C. Panama, Republic of Panama - www.superbancos.gob.pa - email: superbancos@superbancos.gob.pa Official document signed with Qualified Electronic Signature in the Document Transparency System – TRANSDOC of the Superintendency of Banks of Panama, in accordance with Law 83 of 09/11/2012 and Executive Decree No. 275 of 11/05/2018. Use the QR Code to verify the authenticity of the document or the URL:
https://sigob.superbancos.gob.pa/consulta?id=QQRGSNCkTDSrCmOiT8yEfDzULpC6e0VJhY%2BpQ5lrcJk%3D