The National Commission of Banks and Insurance of Honduras (CNBS) has revised supervisory reporting requirements for Public Social Security Pension Institutes, cutting the deadline to submit specified accounting and financial, demographic and statistical information to within the first 15 business days after the end of each reporting period, starting with figures for September 2025. Monthly submissions include balances for the statement of financial position, statement of profit or loss and other comprehensive income, integration of investments in securities, a demographic information summary and deposit account details. Semiannual reporting covers financial education and detailed breakdowns of affiliates (active, voluntary and suspended), pensioners, beneficiaries, separation benefits, employers, beneficiaries per affiliate and deaths, while annual submissions include the statement of changes in equity and the cash flow statement. Reporting must be submitted electronically via the data capture tool in the Financial Interconnection System. The measure repeals Resolution SS No.481/02-04-2014 and any provisions that conflict with the new requirements, and it is for immediate execution.
Comisión Nacional de Bancos y Seguros de Honduras 2025-08-19
National Commission of Banks and Insurance of Honduras shortens public pension institute reporting deadlines to 15 business days from September 2025 data
The National Commission of Banks and Insurance of Honduras has updated supervisory reporting requirements for Public Social Security Pension Institutes, mandating submissions within 15 business days post-reporting period starting September 2025. Monthly, semiannual, and annual reports must be submitted electronically, covering financial and demographic data. The measure repeals previous conflicting resolutions and is effective immediately.