Circular No. 049-2026-SMV/11.1

PERÚ Ministry of Economy and Finance

SMV
Securities Market Superintendence "Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" Av. Paseo de la Republica Electronically signed document in 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, February 5, 2026

CIRCULAR NO. 049-2026-SMV/11.1

Gentlemen
National Issuers in the RPMV - Main Market Risk Rating Companies Structured Entities Present:- Ref.: File No. 2026005222

I address you regarding the obligation to prepare, present, and disseminate your financial statements, annual report, and management report, as provided for in Article 31 of the Single Text of the Securities Market Law, Legislative Decree No. 861, approved by Supreme Decree No. 020-2023-EF (hereinafter, TUO LMV), as well as by the 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 (hereinafter, Financial Information Standards) and other complementary norms applicable to you.

In this regard, it is made known that the SMV has implemented certain changes and/or adjustments to the forms corresponding to the submission of financial information, annual report, and management report in the MVNet System, with the purpose of simplifying and facilitating the presentation of said information by securities issuers and legal entities registered in the Public Registry of the Securities Market – RPMV, subject to the control and supervision of the Adjunct Superintendence of Market Conduct Supervision – SASCM.

Among the changes and/or adjustments formulated, the following are fundamental: (i) Removal of declarations referring to the going concern hypothesis and to the presentation of consolidated financial statements of the ultimate parent; (ii) Modification of both the declaration of compliance with International Financial Reporting Standards – IFRS, and the presentation of consolidated financial statements; (iii) Incorporation of a declaration and respective support referring to Article 18 of the Financial Information Standards; (iv) Incorporation of a declaration referring to accounting policies and the retroactive restatement of individual or separate interim financial statements; among others.

It is important to note that, in the particular case of national securities issuers included in Article 2, numeral 2.18, of the Regulations on 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 (hereinafter, Registration and Exclusion Regulations), the changes and/or adjustments made to the corresponding forms in the MVNet System consider exceptional situations in which certain issuers find themselves, which were declared by themselves in response to Circular No. 038-

PERÚ Ministry of Economy and Finance

SMV
Securities Market Superintendence "Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" Av. Paseo de la Republica Electronically signed document in 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

2025-SMV/11.1 of January 20, 20251, in accordance with what is provided for in Article 5, numeral 5.2, of the Registration and Exclusion Regulations, as well as by Article 22 and the First Complementary Final Provision of the Financial Information Standards. In the attached Annex 1, the list of issuers classified according to the financial information presentation regime declared by themselves in attention to the aforementioned circular is sent.

It should be indicated that national securities issuers who, being in any of the aforementioned exceptional situations, lose any of the conditions to be included in these situations, will be obliged to communicate this to the SMV and will be subject to compliance with all national securities market legislation referred to the preparation, presentation, and dissemination of information and other established requirements.

The adjustments and/or changes made to the corresponding forms in the MVNet System will be available from February 9, 2026. In the event that technical support is required for the submission of the respective information through the MVNet System, you may contact – during the hours from Monday to Friday from 08:00 a.m. to 10:00 p.m.– through the following means: (i) telephone number: 01-611-4505; (ii) WhatsApp application at number 908-854-270; and, (iii) email: atencionsmv@smv.gob.pe.

Finally, it is necessary to note that, in accordance with Article 13 of the TUO LMV, legal entities registered and securities issuers registered in the RPMV are obliged to present the information that the law and other general provisions establish, being responsible for the veracity of said information. This circular is informative in nature and therefore does not require a response.

Sincerely,

Alix Godos
General Superintendent
General Superintendence of Conduct Supervision

1 It should be noted that through Circular No. 038-2025-SMV/11.1, issuers were required to inform, under sworn declaration, if they are included in any of the situations indicated in Article 5, numeral 5.2, of the Registration and Exclusion Regulations, or in Article 22 and the First Complementary Final Provision of the Financial Information Standards (File No. 2025002320).

PERÚ Ministry of Economy and Finance

SMV
Securities Market Superintendence "Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" Av. Paseo de la Republica Electronically signed document in 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

ANNEX 1
CLASSIFICATION OF NATIONAL SECURITIES ISSUERS REGISTERED IN THE RPMV – MAIN MARKET

1 ACTIVO INMOBILIARIO PERUANO S.A.A. 5.2.5 2 ADMINISTRADORA JOCKEY PLAZA SHOPPING CENTER S.A. 5.2 3 AENZA S.A.A. 5.2 4 AFP HABITAT S.A. SBS 5 AFP INTEGRA SBS 6 AGRICOLA CAYALTI SOCIEDAD ANONIMA ABIERTA 5.2 7 AGRO INDUSTRIAL PARAMONGA S.A. 5.2 8 AGRO PUCALA S.A.A. 5.2 9 AGROINDUSTRIAL LAREDO S.A.A. 5.2 10 AGROINDUSTRIAS AIB S.A. 5.2 11 AGROINDUSTRIAS SAN JACINTO S.A.A. 5.2 12 AI INVERSIONES PALO ALTO S.A. 5.2 13 ALFIN BANCO S.A. SBS 14 ALICORP S.A.A. 5.2 15 ANDINO INVESTMENT HOLDING S.A.A. 5.2 16 AUGUSTAR SEGUROS Y REASEGUROS S.A. SBS 17 AUSTRAL GROUP S.A.A. 5.2.5 18 AVLA PERU COMPAÑIA DE SEGUROS S.A. SBS 19 AZZARO TRADING S.A. 5.2 20 BANCO BBVA PERU SBS 21 BANCO BCI PERU S.A. - BANCO BCI SBS 22 BANCO DE COMERCIO SBS 23 BANCO DE CREDITO DEL PERU SBS 24 BANCO DE LA NACION SBS 25 BANCO FALABELLA PERU S.A. SBS 26 BANCO GNB PERU S.A. SBS 27 BANCO INTERAMERICANO DE FINANZAS SBS 28 BANCO INTERNACIONAL DEL PERU S.A.A. - INTERBANK SBS 29 BANCO PICHINCHA SBS 30 BANCO RIPLEY PERU S.A. SBS 31 BANCO SANTANDER PERU S.A. SBS 32 BANK OF CHINA (PERU) S.A. SBS 33 BNP PARIBAS CARDIF S.A. COMPAÑIA DE SEGUROS Y REASEGUROS SBS 34 BOSQUES AMAZONICOS S.A. 5.2 35 CAJA MUNICIPAL DE AHORRO Y CREDITO CUSCO S.A. - CMAC CUSCO S.A. SBS 36 CAJA MUNICIPAL DE AHORRO Y CREDITO DE AREQUIPA S.A. SBS

PERÚ Ministry of Economy and Finance

SMV
Securities Market Superintendence "Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" Av. Paseo de la Republica Electronically signed document in 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

37 CAJA MUNICIPAL DE AHORRO Y CREDITO DE HUANCAYO S.A. SBS 38 CAJA RURAL DE AHORRO Y CREDITO LOS ANDES S.A. SBS 39 CARTAVIO SOCIEDAD ANONIMA ABIERTA 5.2 40 CASA GRANDE SOCIEDAD ANONIMA ABIERTA 5.2 41 CASTROVIRREYNA COMPAÑIA MINERA S.A. EN LIQUIDACION IN LIQUIDATION 42 CEMENTOS PACASMAYO S.A.A. 5.2.4 43 CENTENARIO DESARROLLO URBANO S.A.C. 5.2 44 CENTRAL AZUCARERA CHUCARAPI-PAMPA BLANCA S.A. 5.2 45 CERVECERIA SAN JUAN S.A. 5.2.5 46 CESCE PERU S.A. COMPAÑIA DE SEGUROS SBS 47 CHUBB PERU S.A. COMPAÑIA DE SEGUROS Y REASEGUROS SBS 48 CITIBANK DEL PERU S.A. SBS 49 COMPAÑIA DE MINAS BUENAVENTURA S.A.A. 5.2.4 50 COMPAÑIA MINERA PODEROSA S.A. 5.2 51 COMPAÑIA MINERA SAN IGNACIO DE MOROCOCHA S.A.A. 5.2 52 COMPAÑIA MINERA SANTA LUISA S.A. 5.2.5 53 COMPAÑIA UNIVERSAL TEXTIL S.A. EN LIQUIDACION IN LIQUIDATION 54 COMPARTAMOS BANCO S.A. SBS 55 CONSORCIO CEMENTERO DEL SUR S.A. 5.2 56 COPEN INVERSIONES S.A. 5.2 57 CORPORACION ACEROS AREQUIPA S.A. 5.2 58 CORPORACION CERVESUR S.A.A. 5.2 59 CORPORACION FINANCIERA DE DESARROLLO S.A. - COFIDE SBS 60 CRECER SEGUROS S.A. COMPANIA DE SEGUROS SBS 61 CREDICORP CAPITAL PERU S.A.A. 5.2.5 62 CREDICORP LTD. 5.2.4 63 CREDITEX S.A.A. 5.2 64 DESARROLLOS SIGLO XXI S.A.A. 5.2 65 DIVISO GRUPO FINANCIERO S.A. 5.2 66 DUNAS ENERGIA S.A.A. 5.2.5 67 ELECTRO DUNAS S.A.A. 5.2.5 68 ELECTRO SUR ESTE S.A.A. 5.2 69 EMPRESA AGRARIA AZUCARERA ANDAHUASI S.A.A. 5.2 70 EMPRESA AGRARIA CHIQUITOY S.A. 5.2 71 EMPRESA AGRICOLA GANADERA SALAMANCA S.A.A. 5.2 72 EMPRESA AGRICOLA LA UNION S.A. 5.2 73 EMPRESA AGRICOLA SAN JUAN S.A. 5.2 74 EMPRESA AGROINDUSTRIAL POMALCA S.A.A. 5.2 75 EMPRESA AGROINDUSTRIAL TUMAN S.A.A. 5.2

PERÚ Ministry of Economy and Finance

SMV
Securities Market Superintendence "Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" Av. Paseo de la Republica Electronically signed document in 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

76 EMPRESA AZUCARERA EL INGENIO S.A. 5.2 77 EMPRESA DE CREDITOS SANTANDER CONSUMO PERU S.A. SBS 78 EMPRESA DE GENERACION ELECTRICA DEL SUR S.A. 5.2 79 EMPRESA DE GENERACION ELECTRICA SAN GABAN S.A. 5.2 80 EMPRESA EDITORA EL COMERCIO S.A. 5.2 81 EMPRESA ELECTRICIDAD DEL PERU - ELECTROPERU S.A. 5.2 82 EMPRESA REGIONAL DE SERVICIO PUBLICO DE ELECTRICIDAD - ELECTROSUR S.A. 5.2 83 EMPRESA REGIONAL DE SERVICIO PUBLICO DE ELECTRICIDAD DE PUNO S.A.A. - ELECTROPUNO 5.2 84 EMPRESA REGIONAL DE SERVICIO PUBLICO DE ELECTRICIDAD ELECTRONORTE MEDIO S.A. - HIDRANDINA 5.2 85 EMPRESA SIDERURGICA DEL PERU S.A.A. - SIDERPERU 5.2.5 86 ENEL GENERACION PIURA S.A. 5.2.5 87 ENERGIA DEL PACIFICO S.A. 5.2 88 ENGIE ENERGIA PERU S.A.A. 5.2.5 89 EXPERTIA TRAVEL S.A. 5.2 90 FABRICA NACIONAL DE ACUMULADORES ETNA S.A. 5.2 91 FABRICA PERUANA ETERNIT S.A. 5.2 92 FACTOTAL PERU S.A. 5.2 93 FERREYCORP S.A.A. 5.2 94 FILAMENTOS INDUSTRIALES S.A. 5.2 95 FINANCIERA CONFIANZA S.A.A. SBS 96 FINANCIERA CREDINKA S.A. EN LIQUIDACION SBS 97 FINANCIERA EFECTIVA S.A. SBS 98 FINANCIERA OH! S.A. SBS 99 FINANCIERA PROEMPRESA S.A. SBS 100 FINANCIERA QAPAQ S.A. SBS 101 FINANCIERA TFC S.A. EN LIQUIDACION SBS 102 FONDO MIVIVIENDA S.A. SBS 103 FOSFATOS DEL PACIFICO S.A. 5.2 104 FOSSAL S.A.A. 5.2 105 FUTURA CONSORCIO INMOBILIARIO S.A. 5.2 106 GR HOLDING S.A. 5.2 107 GRUPO BVL S.A.A. 5.2.5 108 H2OLMOS S.A. 5.2 109 HERMES TRANSPORTES BLINDADOS S.A. SBS 110 HIDROSTAL S.A. 5.2 111 HOLDING BURSATIL REGIONAL S.A. 5.2.3 112 ICBC PERU BANK SBS 113 INCA RAIL S.A. 5.2

PERÚ Ministry of Economy and Finance

SMV
Securities Market Superintendence "Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" Av. Paseo de la Republica Electronically signed document in 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

114 INDECO S.A. 5.2.5
115 INDUSTRIA TEXTIL PIURA S.A. 5.2 116 INDUSTRIAS ELECTRO QUIMICAS S.A. IEQSA 5.2 117 INMOBILIARIA IDE S.A. 5.2.5 118 INMOBILIARIA SIC S.A. 5.2.5 119 INRETAIL PERU CORP. 5.2 120 INSUR S.A. COMPAÑIA DE SEGUROS SBS 121 INTEGRATEL PERU S.A.A. 5.2.5 122 INTERCORP FINANCIAL SERVICES INC. 5.2.4 123 INTERSEGURO COMPAÑIA DE SEGUROS S.A. SBS 124 INVERFAL PERU S.A.A. 5.2.5 125 INVERPERU INMOBILIARIA S.A.A. 5.2.5 126 INVERSIONES CENTENARIO S.A.A. 5.2 127 INVERSIONES CORPORATIVAS A1 S.A. - INVERCORP A1 S.A. 5.2 128 INVERSIONES EN TURISMO S.A. INVERTUR 5.2 129 INVERSIONES PORTUARIAS CHANCAY S.A.A. 5.2 130 J.P. MORGAN BANCO DE INVERSION SBS 131 LA POSITIVA SEGUROS Y REASEGUROS S.A. SBS 132 LA POSITIVA VIDA SEGUROS Y REASEGUROS S.A. SBS 133 LAIVE S.A. 5.2 134 LECHE GLORIA S.A. 5.2 135 LIBERTY SEGUROS S.A. SBS 136 LOS PORTALES S.A. 5.2 137 LUZ DEL SUR S.A.A. 5.2.5 138 MANUFACTURA DE METALES Y ALUMINIO RECORD S.A. 5.2 139 MAPFRE PERU COMPAÑIA DE SEGUROS Y REASEGUROS SBS 140 MIBANCO BANCO DE LA MICROEMPRESA S.A. SBS 141 MICHELL Y CIA. S.A. 5.2 142 MINERA ANDINA DE EXPLORACIONES S.A.A. 5.2 143 MINERA IRL LIMITED 5.2.4 144 MINSUR S.A. 5.2 145 MITSUI AUTO FINANCE PERU S.A. SBS 146 NEXA RESOURCES ATACOCHA S.A.A. 5.2.5 147 NEXA RESOURCES PERU S.A.A. 5.2.5 148 NUAM INTERNACIONAL SPA 5.2.4 149 ORYGEN PERU S.A.A. 5.2.5 150 PACIFICO COMPAÑIA DE SEGUROS Y REASEGUROS SBS 151 PERU HOLDING DE TURISMO S.A.A. 5.2 152 PERUANA DE ENERGIA S.A.A. 5.2 153 PERUBAR S.A. 5.2.5 154 PESQUERA EXALMAR S.A.A. 5.2

PERÚ Ministry of Economy and Finance

SMV
Securities Market Superintendence "Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" Av. Paseo de la Republica Electronically signed document in 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

155 PETROLEOS DEL PERU - PETROPERU S.A. 5.2 156 PLUZ ENERGIA PERU S.A.A. 5.2.5 157 PRIMA AFP S.A. SBS 158 PROFUTURO AFP SBS 159 PROMOTORA CLUB EMPRESARIAL S.A. 5.2 160 PROTECTA S.A. COMPAÑIA DE SEGUROS Y REASEGUROS SBS 161 PVT PORTAFOLIO DE VALORES S.A. 5.2 162 QUALITAS COMPAÑIA DE SEGUROS S.A. SBS 163 QUIMPAC S.A. 5.2 164 RED BICOLOR DE COMUNICACIONES S.A.A. - RBC TV S.A.A. 5.2 165 RED DE ENERGIA DEL PERU S.A. 5.2.5 166 RED VIAL 5 S.A. 5.2.5 167 REFINERIA LA PAMPILLA S.A.A. 5.2 168 RIMAC SEGUROS Y REASEGUROS SBS 169 SAGA FALABELLA S.A. 5.2.5 170 SANTANDER CONSUMER BANK S.A. SBS 171 SANTANDER FINANCIAMIENTOS S.A. SBS 172 SCOTIABANK PERU S.A.A. SBS 173 SERVICIO DE AGUA POTABLE Y ALCANTARILLADO - SEDAPAL 5.2 174 SHOUGANG GENERACION ELECTRICA S.A.A. 5.2 175 SHOUGANG HIERRO PERU S.A.A. 5.2 176 SOCIEDAD AGRICOLA FANUPE VICHAYAL S.A. 5.2 177 SOCIEDAD ELECTRICA DEL SUR OESTE S.A. - SEAL 5.2 178 SOCIEDAD MINERA CERRO VERDE S.A.A. 5.2.5 179 SOCIEDAD MINERA CORONA S.A. 5.2.5 180 SOCIEDAD MINERA EL BROCAL S.A.A. 5.2.5 181 SOLUCION EMPRESA ADMINISTRADORA HIPOTECARIA S.A. SBS 182 SOUTHERN COPPER CORPORATION 5.2.3 183 SOUTHERN PERU COPPER CORPORATION, SUCURSAL DEL PERU 5.2.1 184 TC SIGLO 21 S.A.A. 5.2 185 TELEFONICA S.A. 5.2.3 186 TEXTIL SAN CRISTOBAL S.A. - EN LIQUIDACION IN LIQUIDATION 187 TOTAL SERVICIOS FINANCIEROS EMPRESA DE CREDITOS SBS 188 TRADI S.A. 5.2 189 UNACEM CORP SOCIEDAD ANONIMA ABIERTA - UNACEM CORP S.A.A. 5.2 190 UNION DE CERVECERIAS PERUANAS BACKUS Y JOHNSTON S.A.A. 5.2.5 191 VIVIR SEGUROS COMPAÑIA DE SEGUROS DE VIDA S.A. SBS 192 VOLCAN COMPAÑIA MINERA S.A.A. 5.2.4

PERÚ Ministry of Economy and Finance

SMV
Securities Market Superintendence "Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" Av. Paseo de la Republica Electronically signed document in 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

193 YURA S.A. 5.2