La consolidación del sistema de cooperativas de ahorro y crédito en el Perú: derrotero del proceso de supervisión
Abstract
In 2018, after more than 18 years and multiple attempts by the Superintendencia de Banca, Seguros y AFP (SBS) to modify the legal framework that governed financial cooperatives that serve only its members (COOPAC), the Act 30822 was passed (Ley COOPAC). Upon its entry into force, on January 2019, the SBS assumed the supervision of this sector, under a modular scheme. Consequently, the corresponding regulatory framework was issued and the registration process began, especially for those COOPAC that were already operating before the aforementioned Law. During these years of oversight, evidence reveal that the sector, beyond the issues of regulatory compliance and comprehensive risk management, is in a phase of transparency and disclosure. This phase, that we have called «stabilization stage» —looking forward to FSDC coverage—, has as objectives that COOPAC achieve integrity of financial statements, implement minimum standards of corporate governance and financial management, and strength their capital and cooperative reserve as an essential requirement to safeguard the savings of the members.
Received: 26 September 2022
Accepted: 31 October 2022
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