Peru's Superintendency of Banking, Insurance and Private Pension Funds amended the General Regulation for Savings and Credit Cooperatives (Coopac) to add transitional provisions that allow targeted, time-bound regulatory flexibilities to support reorganisations such as mergers and facilitate consolidation of the cooperative system. Upon request by the Coopac involved, the SBS may temporarily relax specific regulatory parameters for up to three years, where this supports reorganisation agreements and the resulting entity’s gradual alignment with the applicable framework. The eligible parameters may include the calculation of supplementary regulatory capital, applicable limits, and the phasing-in of provisions. Requests must include an activity timetable showing how compliance will be reached over time; if the SBS raises no objection following a technical and prudential assessment, it will specify which provisions are being relaxed, set the form and frequency of progress reporting, and indicate that failure to comply with the timetable may trigger supervisory measures and/or restrictions.