Circular No. 047-2026-SMV/11.1

PERU Ministry of Economy and Finance

SMV
Superintendence of the Securities Market
"Decade of Equal Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" 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 29, 2026 CIRCULAR NO. 047-2026-SMV/11.1 Gentlemen Issuers under the General Regime Present:- Ref.: File No. 2026004129 I address you regarding the obligations that issuers with securities registered in the Public Registry of the Securities Market – RPMV, under the supervision of the Superintendence of the Securities Market – SMV, have, among which is the obligation to disseminate material events in a truthful, sufficient, and timely manner, as provided for in Article 27 of the Securities Market Law, Legislative Decree No. 861 and its amendments, and by the Regulation on Material Events and Confidential Information, approved by SMV Resolution No. 005-2024-SMV/11.1 and its amendments (hereinafter, HI Regulation).

In this regard, within the framework of what is provided for in Articles 3, 4, and 5 of the HI Regulation and considering that your represented entity, upon submission of its individual or separate interim financial statements as of September 30, 2025, declared that it is obligated to present information on its monthly position in financial derivative instruments, it is necessary to remind your represented entity of its obligation to disseminate as a material event the monthly position in financial derivative instruments, according to item 18.11 Annex 1 and Annex 2 "Monthly position in financial derivative instruments" of the HI Regulation, which provides as follows:

" Annex 2
Monthly position in financial derivative instruments (...)
4. The obligated issuer must send, within ten (10) business days following the close of each month, a material event with the following updated details of its derivative instruments as of the reporting date:

1. Derivative Instrument.
2. Purpose.
3. Notional Amount.

1 "Monthly position in financial derivative instruments. In accordance with what is stated in Annex 2".

PERU Ministry of Economy and Finance

SMV
Superintendence of the Securities Market
"Decade of Equal Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" 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
4. Asset / Liability or Variable that the derivative hedges.
5. Currency.
6. Fair value of the derivative instrument at the close of the reporting month.
7. Total accumulated gain / loss amount for the year by financial derivative instruments.
8. Other relevant or explanatory information at the Issuer's discretion.
(...)"

In this sense, you are exhorted to, within the framework of the duty of diligence, adopt the necessary measures for the compliance with the aforementioned obligation, which has a due date of February 13, 2026^2.

Likewise, you are reminded that the material event must be sent using the "Form for position in Financial Derivative Instruments", for which you must attach the template found in the section of material events in the MVNet system^3.

In case that, as of the date of receipt of this circular, your represented entity has fulfilled the obligation in question, we will appreciate it if you disregard the previously indicated instructions.

Finally, it is worth specifying that this circular does not require a response from your represented entity; as well as that this document has a preventive and referential character, therefore it does not exempt your represented entity from its responsibility to know and observe the normality of the securities market and to fully comply with its obligations to present the information applicable to it.

Sincerely,
Alix Godos
General Superintendent
General Intendancy of Conduct Supervision

2 However, this deadline is subject to what is established in Art. 183 item 5 of the Peruvian Civil Code: "The deadline whose last day is non-working expires on the first following day." 3 Use the corresponding route in MVNet: Information Obligations >> Material Events >> 18.1 Monthly position in financial derivative instruments.