The Office of the Commissioner of Financial Institutions of Puerto Rico has granted an automatic extension for third-quarter 2026 regulatory reports to 18 categories of entities that will join the Financial Reporting System in its second implementation phase. Covered entities should not file through previous mechanisms or submit individual extension requests. A replacement deadline will be announced after preparations for their transition to FIRE are complete. The extension covers leasing institutions, broker-dealers, check cashing businesses, pawnshops, casinos, trust companies, mortgage brokers and institutions, finance companies and financial intermediaries. It also applies to international banking and financial entities, nonprofit entities, private equity and venture capital funds, investment advisers and companies, and small personal loan businesses. Before filing begins, the regulator will provide training, account access instructions, reporting guidance, support materials and the applicable schedule. Until then, entities must keep the information required for their reports available but should not submit it through their former filing platforms.

Original source