Circular No. 009-2026-SMV/11.1 - Bondholders' Representatives - Updated Minimum Amounts 2026

PERÚ Ministerio de Economía y Finanzas

SMV Superintendencia del Mercado de Valores “Decenio de la Igualdad de Oportunidades para Mujeres y Hombres” A v . P a s e o d e la R e p ú b l ic a 3 6 1 7 S a n I s id r o Cen t r a l : 6 1 0 - 6 3 0 0 www.smv.gob.pe Página 1 de 2 Documento electrónico firmado digitalmente en el marco de la Ley N° 27269, Ley de Firmas y Certificados Digitales, su Reglamento y modificatorias. La integridad del documento y la autoría de la(s) firma(s) pueden ser verificadas en https://apps.firmaperu.gob.pe/web/validador.xhtml San Isidro, January 8, 2026 CIRCULAR Nº 009-2026-SMV/11.1 Gentlemen Bondholders' Representatives Present:- Ref.: File Nº 2026000646 I address you to make known to you the current minimum amounts referenced in the Single Consolidated Text of the Securities Market Law, Legislative Decree N° 861, approved by Supreme Decree N° 020-2023-EF (hereinafter, TUO de la LMV) and in the various regulations approved by the Superintendencia del Mercado de Valores – SMV, regarding Entities authorized and/or supervised by the Superintendencia Adjunta de Supervisión de Conductas de Mercados – SASCM. In this regard, it should be indicated that, although the minimum amounts indicated in the regulations are constant, they must be updated annually based on the National Wholesale Price Index (hereinafter, IPM), as provided by the Final First Provision of the LMV1; taking into consideration for the year 2026 the IPM corresponding to December 20252. In that sense, the current minimum amounts for the year 2026 are as follows:

Updated Minimum Amounts 2026

Minimum Amounts LMV and SASCM Competition Regulations	Legal Basis	Updated Amounts 2026 (*)
1 Lowest unit nominal or placement value - Private Offering (Article 5 of the LMV)	Article 5 of the LMV	578,563
2 Share Capital and Net Worth of the Risk Rating Company (Article 272 of the LMV and Article 20 of the Regulation of Risk Rating Companies, approved by SMV Resolution N° 032-2015-SMV/01)	Article 272 of the LMV and Article 20 of the Regulation of Risk Rating Companies, approved by SMV Resolution N° 032-2015-SMV/01	925,700

1 «First.- The sums referred to in this law are of constant value and are updated annually, at the close of each fiscal year, based on the Wholesale Price Index for Metropolitan Lima published periodically by the National Institute of Statistics and Informatics. The number obtained for the month of January 1996 is considered as the base of the aforementioned index». (Emphasis and underlining added) 2 Published in the Official Newspaper El Peruano on December 31, 2025. Web link: https://busquedas.elperuano.pe/dispositivo/NL/2473374-1

PERÚ Ministerio de Economía y Finanzas

SMV Superintendencia del Mercado de Valores “Decenio de la Igualdad de Oportunidades para Mujeres y Hombres” A v . P a s e o d e la R e p ú b l ic a 3 6 1 7 S a n I s id r o Cen t r a l : 6 1 0 - 6 3 0 0 www.smv.gob.pe Página 2 de 2 Documento electrónico firmado digitalmente en el marco de la Ley N° 27269, Ley de Firmas y Certificados Digitales, su Reglamento y modificatorias. La integridad del documento y la autoría de la(s) firma(s) pueden ser verificadas en https://apps.firmaperu.gob.pe/web/validador.xhtml

| 3 Share Capital of the Structuring Entity (Article 7, numeral 7.6, of the Regulation of Structuring Entities of the Securities Market, approved by Superintendent Resolution SMV N° 142-2014-SMV/02) | Article 7, numeral 7.6, of the Regulation of Structuring Entities of the Securities Market, approved by Superintendent Resolution SMV N° 142-2014-SMV/02 | 1,735,688 | | 4 Investment Portfolio in securities - Non-State Legal Persons (Annex 1, numeral 4, of the Regulation of the Institutional Investors Market, approved by SMV Resolution N° 021-2013-SMV/01) | Annex 1, numeral 4, of the Regulation of the Institutional Investors Market, approved by SMV Resolution N° 021-2013-SMV/01 | 2,314,250 | | 5 Fund or Individual Net Worth administered by Institutional Investors (Annex 1, numeral 5, of the Regulation of the Institutional Investors Market, approved by SMV Resolution N° 021-2013-SMV/01) | Annex 1, numeral 5, of the Regulation of the Institutional Investors Market, approved by SMV Resolution N° 021-2013-SMV/01 | 925,700 | | 6 Net Worth of natural persons (Annex 1, numeral 6, of the Regulation of the Institutional Investors Market, approved by SMV Resolution N° 021-2013-SMV/01) | Annex 1, numeral 6, of the Regulation of the Institutional Investors Market, approved by SMV Resolution N° 021-2013-SMV/01 | 4,628,501 | | 7 Investment Portfolio in securities of natural persons (Annex 1, numeral 6, of the Regulation of the Institutional Investors Market, approved by SMV Resolution N° 021-2013-SMV/01) | Annex 1, numeral 6, of the Regulation of the Institutional Investors Market, approved by SMV Resolution N° 021-2013-SMV/01 | 2,314,250 |

Source: Amounts indicated in the provisions of the cited norms and IPM (approved via Chief Resolution N° Nº 255-2025-INEI of December 31, 2025). (*) The 2026 amounts have been calculated by updating. Finally, it should be noted that this Circular does not require a response from your represented party, since its character is merely informative; the information detailed above must be taken into consideration in cases and/or administrative procedures in which your represented party observes the aforementioned minimum amounts established in the regulations. Without further particulars, I remain at your disposal. Sincerely, Alix Godos General Superintendent General Superintendent of Conduct Supervision