Circular No. 029-2026-SMV/11.1

PERU Ministry of Economy and Finance
SMV
Securities Market Superintendence
"Decade of Equal Opportunities for Women and Men" Av. Paseo de la Republica 3617 San Isidro Central: 610-6300 www.smv.gob.pe Electronically signed document within the framework of Law No. 27269, Law of Digital Signatures and Certificates, its Regulations and amendments. The integrity of the document and the authorship of the signature(s) can be verified at https://apps.firmaperu.gob.pe/web/validador.xhtml San Isidro, January 16, 2026 CIRCULAR NO. 029-2026-SMV/11.1 Gentlemen General Regime Issuers Structured Entities Risk Rating Agencies Alternative Securities Market Issuers Present:- Ref.: File No. 2026002139 I address you regarding the periodic information obligations maintained by issuers with securities registered in the Public Registry of the Securities Market - RPMV, as well as risk rating agencies and structured entities registered in said registry, under the supervision competence of the Adjunct Superintendence of Market Conduct Supervision - SASCM, which are duly established in the securities market regulations. In that sense, with the purpose of facilitating compliance with the obligation to present financial statements, annual reports, and management reports, you are reminded of the deadlines for their presentation, contained in the calendars "Presentation of financial statements, annual report, and management report" and "Presentation of financial statements and annual report" which are attached to this document. The information contained in this circular is of a merely referential nature, so no response is necessary. Sincerely, Alix Godos General Superintendent General Superintendence of Conduct Supervision

PERU Ministry of Economy and Finance

SMV
Securities Market Superintendence
"Decade of Equal Opportunities for Women and Men" Av. Paseo de la Republica 3617 San Isidro Central: 610-6300 www.smv.gob.pe Electronically signed document within the framework of Law No. 27269, Law of Digital Signatures and Certificates, its Regulations and amendments. The integrity of the document and the authorship of the signature(s) can be verified at https://apps.firmaperu.gob.pe/web/validador.xhtml PRESENTATION OF FINANCIAL STATEMENTS AND ANNUAL REPORT ─ CALENDAR 2026 ─ RISK RATING AGENCIES AND STRUCTURED ENTITIES Legal basis:

• Regulation of Risk Rating Agencies, approved by SMV Resolution No. 032-2015-SMV/01, and its amendments.
• Regulation of Structured Entities of the Securities Market, approved by Superintendent Resolution No. 142-2014-SMV/02, and its amendments.
  INDIVIDUAL OR SEPARATE INFORMATION AND ANNUAL REPORT CONSOLIDATED INFORMATION IMPORTANT NOTES:
  Note 1: Structured entities are only obligated to present their audited annual individual financial information.
  Note 2: Deadlines are subject to what is established in Art. 183, numeral 5, of the Peruvian Civil Code: "The deadline whose last day is a non-working day, expires on the first following working day." Note 3: The information must be presented through the MVNet System. Note 4: The information must: (i) be presented completely; ii) be sent within the established deadlines; iii) observe the respective specifications; and, (iv) have been approved by the respective corporate body, leaving a record of this in the letter accompanying the information.

PERU Ministry of Economy and Finance

SMV
Securities Market Superintendence
"Decade of Equal Opportunities for Women and Men" Av. Paseo de la Republica 3617 San Isidro Central: 610-6300 www.smv.gob.pe Electronically signed document within the framework of Law No. 27269, Law of Digital Signatures and Certificates, its Regulations and amendments. The integrity of the document and the authorship of the signature(s) can be verified at https://apps.firmaperu.gob.pe/web/validador.xhtml PRESENTATION OF FINANCIAL STATEMENTS, ANNUAL REPORT AND MANAGEMENT REPORT ─ CALENDAR 2026 ─ MAIN MARKET ISSUERS Legal basis: Standards on preparation, presentation and dissemination of Financial Statements, Annual Report and Management Report applicable to entities supervised by the Securities Market Superintendence, approved by SMV Resolution No. 013-2023-SMV/01. INDIVIDUAL OR SEPARATE INFORMATION AND ANNUAL REPORT CONSOLIDATED INFORMATION IMPORTANT NOTES:
Note 1: The Management Report is not required for issuers included in the case of numeral 5.2.1, article 5 of the Regulation of Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange Wheel, approved by SMV Resolution No. 031-2012-SMV/01 and its amendments.

PERU Ministry of Economy and Finance

SMV
Securities Market Superintendence
"Decade of Equal Opportunities for Women and Men" Av. Paseo de la Republica 3617 San Isidro Central: 610-6300 www.smv.gob.pe Electronically signed document within the framework of Law No. 27269, Law of Digital Signatures and Certificates, its Regulations and amendments. The integrity of the document and the authorship of the signature(s) can be verified at https://apps.firmaperu.gob.pe/web/validador.xhtml ALTERNATIVE SECURITIES MARKET ISSUERS - MAV

• Issuers with securities registered only in the alternative securities market - MAV of the RPMV.
  Legal basis: Regulation of the Alternative Securities Market - MAV, approved by SMV Resolution No. 025-2012-SMV/01, and its amendments.
  INDIVIDUAL OR SEPARATE INFORMATION AND ANNUAL REPORT INSTITUTIONAL INVESTORS MARKET ISSUERS - MII
• Issuers with securities registered only in the institutional investors market - MII of the RPMV.
  Legal basis: Regulation of the Institutional Investors Market, approved by SMV Resolution No. 021-2013-SMV/01, and its amendments.
  INDIVIDUAL OR SEPARATE INFORMATION AND ANNUAL REPORT IMPORTANT NOTES:
  Note 2: Deadlines are subject to what is established in Art. 183, numeral 5, of the Peruvian Civil Code: "The deadline whose last day is a non-working day, expires on the first following working day." Note 3: The information must be presented through the MVNet System. Note 4: The information must: (i) be presented completely; ii) be sent within the established deadlines; iii) observe the respective specifications; and, (iv) have been approved by the respective corporate body, leaving a record of this in the letter accompanying the information.