The Board of the Superintendency of Banks of Panama has issued Agreement No. 3-2026 establishing criteria for imposing and calibrating administrative sanctions on banks that fail to comply with the regime for preventing money laundering, terrorist financing and the financing of the proliferation of weapons of mass destruction. The framework applies to banking entities for breaches committed by act or omission and introduces a gradated approach intended to make sanctions more transparent, objective and proportionate. Sanctions will be determined by reference to the nature of the breach and any mitigating or aggravating circumstances in the case. Proceedings will continue to follow the sanctioning procedure set out in Agreement No. 9-2015. The rule also introduces a five-year transition for applying maximum sanction amounts, starting at 60% of the maximum in the first year and rising by 10 percentage points each year until reaching 100% at the end of the fifth year. The agreement enters into force upon publication in the Official Gazette.