On Aug. 19, PAN CB implemented the new structure for regional banking groups table.
PAN CB issued Circular SBP-DR-CIRCULAR-2026-0079, which implemented new information requirements.
New Documents
The New tables aim to ensure availability of information of companies whose parent company consolidates its operations in Panama and are subject to PAN CB supervision.
Table BAN24, Chart of Accounts for Regional Banking Groups (GBR) code SB128, and auxiliary tables Type of Companies (SB65) and Countries (SB03) were created.
BAN24 information requirements must be submitted through ITBANK on a quarterly basis, within 30 calendar days after the closing.
Effectiveness
The first submission must be done by Oct. 30, 2026, including information from Dec. 2025, Mar. 2026 and Jun. 2026.
Afterwards, information corresponding to Sep. 2026 must be submitted by Nov. 30, 2026.
Regulators
PAN CB
Entity Types
Bank
Reference
Cir SBP-DR-CIRCULAR-2026-0079, 8/19/2026
Functions
Compliance; Financial; Legal; Operations; Record Retention; Reporting
