Peru's Superintendency of Banking, Insurance and Pension Funds (SBS) reminded savings and credit cooperatives not authorised to receive funds from the public (Coopac) that exceptional measures remain in force to reprogramme loans for borrowers affected by a declared state of emergency due to climatic phenomena. The framework allows Coopac to modify contractual credit terms without the changes being treated as a refinancing, provided specified conditions are met. Eligibility criteria include that, at the end of the month prior to the emergency declaration or at the reprogramming date, borrowers were classified as normal or as having potential problems (CPP) and had arrears of no more than 30 calendar days, among other requirements. The total loan term may be extended by up to six months over the original term, and the measures also set out prudential and accounting treatment for these credits.