The Superintendency of Banks issued Acuerdo 9-2026 of September 22, 2026, published in Official Gazette No. 30629 of October 8, 2026. The rule amends Acuerdo 6-2026 of July 22, 2026, which in turn reforms article 9 of Acuerdo 1-2011 on the transparency of information for the use of banking products and services.

Its article 1 moves the entry into force of Acuerdo 6-2026 to March 31, 2027, with the purpose, according to the rule itself, of giving banks more time to adapt their operations and systems. Article 2 adds an annex with a model amortization table of an illustrative nature; entities must ensure that the tables they use contemplate, at a minimum, the guidelines of that annex. The model breaks down, for each installment, the principal, the interest, the FECI of 1%, insurance, commissions and recurring charges, as well as the balance before and after each payment and the total cost of the credit, understood as the difference between the approved amount and the total to be paid.

The measure aims at the relationship between banks and their credit clients. By standardizing the amortization table, it seeks to let whoever takes out a loan, including a mortgage, see from the outset how much they pay for each item and what the total cost of the financing is. For the entities, it means adjusting the contracts and the information they give the client before the new entry-into-force date.

The new deadline runs until March 31, 2027, the date from which the transparency rules of Acuerdo 6-2026 will be enforceable. Until then, their application is deferred. Nexo Capital will follow the entry into force of Acuerdo 6-2026 and the adoption of the model amortization table.