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Technical Note

The Superintendency of Banks of Panama publishes statistical and financial information on trust companies under the following parameters:

• The publication of consolidated financial information of trust companies does not include information on banks holding trust licenses and state-owned banks.
• Trust property does not form part of the assets of trust companies. Each trust maintains separate accounting from that of the company, following Article 29 of Law 21-2017, dated 10th May 2017.
• The compilation of this information, subject to change, is provided solely for informational purposes.
• It is obtained exclusively from the data provided by trust companies. Therefore, the Superintendency is not responsible for errors, omissions, evaluations, analyses, or judgments that third parties issue based on the statistical and financial information disseminated.
• The Superintendency’s formal opinions are compiled in the official reports published periodically on this website.