Miraflores, 09 February 2024

CIRCULAR No. 058-2024-SMV/11.1

Dear Sirs
GENERAL REGIME ISSUERS – In Liquidation
Present.-

Ref.: File No. 2024005662

I address you in relation to your information obligations as an issuer of securities registered in the Public Registry of the Securities Market – RPMV, within the framework of the provisions of the Rules for the Preparation, Presentation and Dissemination of Financial Statements, Annual Report and Management Report Applicable to entities supervised by the SMV, approved by SMV Resolution No. 013-2023-SMV/01, published on 10 December 2023 in the Official Gazette El Peruano (hereinafter, the Rules).

In this regard, you are reminded that issuers of domestic securities are obliged to comply with all national securities market legislation regarding the presentation and dissemination of information and other established requirements1 . However, considering that your company is in the process of liquidation, in accordance with the provisions of the First Final Complementary Provision of the Rules, it is obliged to present the following information, as applicable:

1. Audited annual financial statements, with a closing date as of 31 December, which must contain the audit report issued and signed by the responsible partner of the designated and contracted audit firm; as well as have the approval of the general shareholders' meeting.

2. Interim financial statements with closing dates as of 31 March, 30 June, 30 September and 31 December of each year; which must be approved by the Liquidator.

3. Management report, which must be approved by the Liquidator and presented together with the individual or separate interim financial statements.

[1] Article 5, numeral 5.2, of the Regulation for the Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange, approved by SMV Resolution No. 031-2012-SMV/01, recently amended by the Third Amending Complementary Provision of the Rules for the Preparation, Presentation and Dissemination of Financial Statements, Annual Report and Management Report Applicable to entities supervised by the SMV, approved by SMV Resolution No. 013-2023-SMV/01, published on 10 December 2023 in the Official Gazette El Peruano.

Electronic document fi rmado digitally within the framework of Law No. 27269, Law of Fi rmas and Digital Certificates, its Regulation and amendments.
The integrity of the document and the authorship of the( s) fi rma( s) can be verified at https://apps.fi rmaperu.gob.pe/web/validador.xhtml

4. The declaration of responsibility for the content of the financial statements, which must be signed by the Liquidator and the issuer's accountant.

5. Liquidation report, proposed distribution of net equity among the partners, the final liquidation balance sheet, the income statement and other corresponding accounts, with the audit that the general shareholders' meeting has decided or with that provided by law, in accordance with the provisions of article 419 of the General Corporations Law, Law No. 26887; documentation that must be presented as a material event once the liquidation process is completed.

The information outlined above must be presented on the day of its approval by the competent bodies or instances of the issuer in accordance with the provisions of the Rules and within the maximum deadlines established by them.

The information will only be understood as presented when the following has been complied with: (i) presenting it completely; (ii) sending it within the established deadlines; (iii) observing the respective specifications2 ; and, (iv) having been approved by the competent body or instance, leaving record of this in the writing that accompanies the information.

It should be noted that issuers in liquidation are not required to meet the full application standard of the International Financial Reporting Standards – IFRS issued by the International Accounting Standards Board (IASB) in force internationally, to which numeral 4.1 of article 4 of the Rules refers, and must prepare their financial statements under the provisions and principles of the IFRS that are applicable to them, disclosing in the notes to their financial statements the assumptions or accounting policies that have been applied.

Likewise, any reference to the board of directors and general management provided in the regulations must be understood as referring to the Liquidator.

For further detail, an annex is attached with the maximum presentation deadlines, as well as SMV Resolution No. 013-2023-SMV/01 that approved the Rules and introduced modifications to the Registration and Exclusion Regulation, which are being disseminated on the Institutional Page of the Superintendency of the Securities Market in the Single Digital Platform of the Peruvian State (www.gob.pe/smv) through the following route: SMV Portal>> Rules and Legal Documents.

Finally, it should be noted that this circular does not require a response, since its nature is solely guidance, preventive and referential, so it does not exempt your company from the responsibility it has to know, analyze and observe the securities market regulations and, consequently, fully comply with the information presentation obligations that are required of it.

[2] The submission of information by issuers in liquidation must be sent through MVNet or SMV Virtual, observing the technical specifications and the Regulations of the MVNet and SMV Virtual System, approved by Superintendente Resolution No. 092-2020-SMV/02 or the norm that replaces it, or in physical or digital format through Document Processing, and must observe the provisions established in article 27 of the aforementioned Regulations.

Electronic document di gitally signed within the framework of Law No. 27269, Law of Di gital Signatures and Certificates, its Regulations and amendments.
The integrity of the document and the authorship of the( s) si gnature( s) can be verified at https://apps.fi rmaperu.gob.pe/web/validador.xhtml

Without further ado, I remain at your service.

Sincerely,

Alix Godos
General Intendant
General Intendancy of Conduct Supervision

Electronic document di gitally signed within the framework of Law No. 27269, Law of Di gital Signatures and Certificates, its Regulations and amendments.
The integrity of the document and the authorship of the( s) si gnature( s) can be verified at https://apps.fi rmaperu.gob.pe/web/validador.xhtml

PERÚ Ministry of Economy and Finance SMV Superintendency of the Securities Market “Decade of Equal Opportunities for Women and Men” "Year of the Bicentennial, of the consolidation of our Independence, and of the commemoration of the heroic battles of Junín and Ayacucho" Av. Santa Cruz 315 Miraflores Central : 610- 6300 www.smv.gob.pe Page 1 of 2 Electronic document digitally signed 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 MEMORANDUM AND MANAGEMENT REPORT ─ CALENDAR 2024 ─ ISSUERS Legal basis: Norms on the preparation, presentation and dissemination of Financial Statements, Annual Memorandum and Management Report applicable to entities supervised by the Superintendency of the Securities Market, approved by SMV Resolution No. 013-2023-SMV/01. INDIVIDUAL OR SEPARATE INFORMATION AND ANNUAL MEMORANDUM CONSOLIDATED INFORMATION IMPORTANT NOTES: Note 1: The Management Report is not required for issuers included in the assumption of numeral 5.2.1, article 5 of the Regulations for the Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange, approved by SMV Resolution No. 031-2012-SMV/01 and its amendments.

PERÚ Ministry of Economy and Finance
SMV
Superintendency of the Securities
Market
“Decade of Equal Opportunities for Women and Men” "Year of the Bicentennial, of the consolidation of our Independence, and of the commemoration of the heroic battles of Junín and Ayacucho"

Electronic document di gitally signed within the framework of Law No. 27269, Law of Di gital Signatures and Certificates, its Regulations and amendments.
The integrity of the document and the authorship of the( s) si gnature( s) can be verified at https://apps.fi rmaperu.gob.pe/web/validador.xhtml

ISSUERS OF THE ALTERNATIVE SECURITIES MARKET ─ MAV

Issuers with securities registered solely in the alternative securities market ─ MAV of the RPMV.

Legal basis: Reglamento del Mercado Alternativo de Valores ─ MAV, approved by Resolución SMV N° 025-2012-SMV/01, and its amendments.

INDIVIDUAL OR SEPARATE INFORMATION AND ANNUAL REPORT

Type of Information Period Mandatory Date Deadline Interim financial statements individual or separate 4th Quarter 2023 15/02/2024 On the same day of its approval 1st Quarter 2024 30/04/2024 2nd Quarter 2024 31/07/2024 3rd Quarter 2024 31/10/2024 4th Quarter 2024 17/02/2025 2nd Half 2023 15/02/2024 1st Half 2024 31/07/2024 2nd Half 2024 17/02/2025 Annual individual or separate audited financial statements 2023 On the same day of its approval 15/04/2024 Annual report 2023 On the same day of its approval 15/04/2024 On the same day of its approval

ISSUERS OF THE INSTITUTIONAL INVESTORS MARKET ─ MII

Issuers with securities registered solely in the institutional investors market ─ MII of the RPMV.

Legal basis: Reglamento del Mercado de Inversionistas Institucionales, approved by Resolución SMV N° 021-2013-SMV/01, and its amendments.

INDIVIDUAL OR SEPARATE INFORMATION AND ANNUAL REPORT

IMPORTANT NOTES:

Note 2: The deadlines are subject to the provisions of Art. 183, numeral 5, of the Peruvian Civil Code: “A deadline whose last day is a non-business day expires on the first following business day.”

Note 3: The information must be submitted through the MVNet System.

Note 4: The information must: (i) be presented completely; ii) be sent within the established deadlines; iii) comply with the respective specifications; and, (iv) have been approved by the respective corporate body, leaving a record thereof in the document accompanying the information.

SPECIALIZED TECHNICAL BODIES

SUPERINTENDENCY OF THE SECURITIES MARKET

Approve Rules on the Preparation, Presentation and Dissemination of Financial Statements, Annual Report and Management Report applicable to entities supervised by the Superintendencia del Mercado de Valores

Resolution sMV No. 013-2023-sMV/01
Lima, 6 December 2023

VISTOS: Expediente N° 2023035222, and Joint Reports N° 1171-2023-SMV/06/10/11/12 and 1702-2023- SMV/06/10/11/12 of 24 August and 1 December 2023, respectively, both issued by the Office of Legal Counsel, the Deputy Superintendency of Prudential Supervision, the Deputy Superintendency of Market Conduct Supervision and the Deputy Superintendency of Research, Development and Innovation; as well as the draft Rules on the Preparation, Presentation and Dissemination of Financial Statements, Annual Report and Management Report applicable to entities supervised by the Superintendencia del Mercado de Valores (hereinafter, the Rules);

CONSIDERING: That, in accordance with the provisions of article 1 of the Consolidated Text of the Organic Law of the SMV, approved by Decreto Ley N° 26126 and its amendments (hereinafter, Organic Law), the Superintendencia del Mercado de Valores - SMV has the purpose of ensuring the protection of investors, the efficiency and transparency of the markets under its supervision, the correct formation of prices and the dissemination of all information necessary for such purposes, through regulation, supervision and promotion;

That, likewise, literal a) of the aforementioned article of the Organic Law establishes that the SMV is empowered to issue the legal rules that regulate matters of the securities market, products market and collective funds system;

That, article 13 of the Single Ordered Text of the Securities Market Law, Decreto Legislativo N° 861, approved by Decreto Supremo N° 020-2023-EF (hereinafter, LMV), in accordance with article 31 of the aforementioned rule, establishes that securities issuers and legal entities registered in the Registro Público del Mercado de Valores – RPMV must submit to the SMV and, if applicable, to the respective stock exchange, all information, including their financial information, that is required of them by rules of a general nature. Likewise, article 32 of the LMV empowers the SMV to establish the regulations that govern both the content and the form of presentation of said financial information;

That, literal c) of article 5 of the Organic Law establishes as an attribution of the Board of Directors of the SMV to issue the rules for the preparation and presentation of individual and consolidated financial statements and any other complementary information, ensuring that they reasonably reflect the financial situation, the results of operations and the cash flows of the companies and entities included within the scope of its supervision, in accordance with international financial reporting standards (IFRS), as well as to monitor their compliance;

That, it is convenient to incorporate flexibilities to the regulation related to the preparation, presentation and dissemination of financial statements, annual report and management report by issuers and other legal entities subject to the control and supervision of the SMV, as well as to specify the scope of the obligations and exceptions to which national and foreign securities issuers are subject, in order to contribute to greater predictability and transparency in the information in the securities market;

That, the Rules specify their scope of application, comprising national securities issuers and foreign securities issuers whose securities are registered in stock exchanges or organized markets not included in Section I of Annex 15 of the Reglamento de Inscripción y Exclusión de Valores Mobiliarios en el Registro Público del Mercado de Valores y en la Rueda de Bolsa (hereinafter, Reglamento de Inscripción), approved by Resolución SMV Nº 031-2012-SMV/01. Likewise, it expressly incorporates within its scope the Sociedades Administradoras de Plataformas de Financiamiento Participativo Financiero. On the other hand, it excludes investment funds from its scope, so that they are governed by the provisions of their specific regulation, similar to the treatment of other assets managed by other SMV supervised entities;

That, among the main flexibilities incorporated and in accordance with International Financial Reporting Standard - IFRS 10 «Consolidated Financial Statements», the Standards establish the obligation to present consolidated financial statements when the obligated subject is a controller, unless under IFRS they are not required to do so;

That, it is specified that the due dates for the submission of information are deadlines and, in the case of issuers, the existence of deadlines does not negate their obligation to disseminate such information in a timely manner. Consequently, obligated subjects, except issuers, may submit their financial statements and annual report on a date different from that of their approval, but always ensuring that their submission is made within the deadline;

That, in accordance with the General Corporations Law, Law No. 26887, it is specified that the annual individual or separate financial statements and the annual report must be approved by the general shareholders' meeting or equivalent body of the obligated subject or that is empowered according to the applicable legislation. This clarification aims to recognize those cases where supervised entities are under jurisdictions other than Peruvian law and, therefore, the approval of financial statements differs from what is established in Peruvian legislation;

That, in order to facilitate their exit from the market, a special regulation is established for issuers that are in the process of liquidation, according to which, among others, they will not be required to submit their annual reports, nor to prepare their financial statements in full compliance with IFRS, without prejudice to applying appropriate valuation criteria that must be explained in the notes to said financial statements. Likewise, once the liquidation procedure is completed, they must present as a material event the information referred to in article 419° of the General Corporations Law, Law No. 26887;

That, on the other hand, the regime that foreign securities issuers registered on stock exchanges or organized markets not included in Section I of Annex 15 of the Registration Regulations must comply with is specified and made more flexible;

That, in accordance with the International Standards on Auditing (ISA) and IFRS, the term «audit opinion» is updated to «audit report» and the names of the documents that make up the financial statements;

That, the use of the term «dissemination» is incorporated in order to highlight that with the submission of financial statements, their dissemination automatically occurs on the SMV Institutional Page on the Single Digital Platform of the Peruvian State, in line with the provisions of article 1 of the SMV Organic Law, which establishes as the purpose of the SMV to ensure the dissemination of information to the market and with article 30 of the LMV in the case of subjects obligated to present material events; That, likewise, article 7 of the Standards includes the possibility that in exceptional circumstances and through a duly substantiated request submitted by the obligated subject, the Board of Directors may rule on the appropriateness of granting an extension to the deadline for submission established in the Standards; That, on the other hand, other changes are made to the Registration Regulations considering the casuistry and requests for exception submitted to this Superintendency, and clarifications are incorporated regarding the submission of information for certain foreign securities issuers; That, likewise, considering the situation of certain domestic securities issuers, exceptions are incorporated that imply a simplification of the obligation to comply with all national legislation; That, equally, Section I of Annex 15 of the referred Regulations is modified, in order to incorporate the exchanges that make up the Integrated Latin American Market – MILA, and the Canadian Securities Exchange; That, furthermore, it is specified that the submission of the Report on Compliance with the Code of Good Corporate Governance for Peruvian Companies is also mandatory for MAV companies that have registered securities in the secondary market; That, additionally, in accordance with the aforementioned changes, the relevant articles of the Financial Information Regulations, the Alternative Securities Market Regulations – MAV, the Venture Capital Segment Regulations, the Investment Funds and their Management Companies Regulations, the Securities Market Structuring Entities Regulations, the Intermediation Agents Regulations and the Participatory Financial Financing Activity and its Management Companies Regulations have been modified; That, with the purpose of facilitating the understanding of the regulation, it has been deemed convenient issue a new regulation that, although it has a new structure, includes the provisions established in the Regulations on the preparation and presentation of financial statements and annual report by entities supervised by the Superintendency of the Securities Market, approved by SMV Resolution No. 016-2015-SMV/01, and the regulatory changes mentioned in the preceding recitals; Whereas, in accordance with the provisions of Article 5, literal c), of the Organic Law and Article 33 of the LMV, the regulations for the preparation and presentation of individual and consolidated financial statements and any other complementary
information, as well as the supervision of compliance with such regulations, do not reach the entities that participate in the securities market and are under the competence of the Superintendency of Banking, Insurance and Private Administrators of Pension Funds (hereinafter SBS), whose financial information is prepared and presented in accordance with the provisions established by said institution. In this framework, the draft submitted to the public consultation process incorporated clarifications to the regime for the presentation of financial information and annual report of issuers under the competence of the SBS; however, it has been considered pertinent not to introduce said changes in the Regulations, while the coordination being carried out with the SBS is completed with the aim of achieving greater consistency between the regulations issued on the matter by each of these entities; Whereas, the aforementioned does not preclude compliance by such entities with their other obligations as securities issuers, observing for this purpose the provisions of the regulations approved by the SMV; Whereas, on 12 September 2023, the Multisectoral Commission for Regulatory Quality declared that

it is not appropriate to carry out the Ex Ante RIA by the entity for the approval of this regulatory draft, under the provisions of numeral 18 of subsection 28.1 of Article 28 of the Regulation that develops the Institutional framework governing the Regulatory Quality Improvement Process and establishes the General Guidelines for the application of the Ex Ante Regulatory Impact Analysis, approved by Supreme Decree No. 063-2021-PCM; Whereas, according to the provisions of SMV Resolution No. 008-2023-SMV/01, published in the Official Gazette El Peruano, on 17 September 2023, the draft was submitted to a public consultation process for thirty (30) calendar days, through the Institutional Page of the Superintendency of the Securities Market on the Single Digital Platform of the Peruvian State (www.gob.pe/smv), so that interested persons could formulate comments on the proposed changes, having received various comments and suggestions that have allowed enriching the regulatory proposal; and, In accordance with the provisions of Article 1° and literal c) of Article 5° of the Organic Law of the SMV, and by numeral 4 of Article 9° of the Regulation of Organization and Functions of the SMV, approved by Supreme Decree No. 216-2011-EF and its amendments; as well as what was agreed by the Board of Directors in its session of 5 December 2023;

IT IS RESOLVED:

Article 1°.- Approve the Regulations on Preparation, Presentation and Dissemination of Financial Statements, Annual Report and Management Report applicable to entities supervised by the Superintendency of the Securities Market, which consist of five (5) titles, two (2) chapters, twenty-three (23) articles, five (5) final complementary provisions, one (1) transitional complementary provision, ten (10) amending complementary provisions and one (1) repealing complementary provision, which are drafted as follows:

REGULATIONS ON PREPARATION, PRESENTATION AND DISSEMINATION OF FINANCIAL STATEMENTS, ANNUAL REPORT AND MANAGEMENT REPORT APPLICABLE TO ENTITIES SUPERVISED BY THE SUPERINTENDENCY OF THE SECURITIES MARKET

TITLE I

General Provisions

Article 1.- Purpose

These regulations establish the regime applicable to comply with the obligation to prepare, present and disseminate the information referred to in Articles 31, 32 and 33 of the Single Ordered Text of the Securities Market Law, Legislative Decree No. 861, approved by Supreme Decree No. 020-2023-EF and amendments, and literal c) of Article 5 of the Single Concorded Text of the Organic Law of the Superintendency of the Securities Market — SMV, approved by Legislative Decree No. 26126 and amendments.

Article 2.- Scope and obligated subjects

These regulations are applicable and enforceable to the following obligated subjects:

2.1. The issuers of domestic securities referred to in numeral 2.18 of Article 2 of the Regulation for Registration and Exclusion of Securities in the Public Registry of the Securities Market and on the Stock Exchange, approved by SMV Resolution No. 031-2012-SMV/01 and amendments, taking into account the provisions of numeral 5.2 of Article 5 of said regulation.

2.2. The issuers of foreign securities referred to in subsection 24.1.2 of numeral 24.1 of Article 24 of the Regulation for Registration and Exclusion of Securities in the Public Registry of the Securities Market and on the Stock Exchange, approved by SMV Resolution No. 031-2012-SMV/01 and amendments.

2.3. Legal persons registered in the Public Registry of the Securities Market - RPMV.

2.4. Collective Fund Management Companies. 2.5. Management Companies of Participatory Financial Financing Platforms.

Article 3.- Terms

The terms indicated below have the following meanings in these Regulations:

3.1. Issuer: Issuer of securities registered in the RPMV referred to in numerals 2.1 and 2.2 of Article 2 of the Regulations.

3.2. Financial statements: These are those that provide information on the financial situation, financial performance, cash flows and results of the management of an obligated subject, which is useful for users and the general public to make economic decisions.

3.3. Annual financial statements: These are those prepared for a full annual period.

3.4. Individual financial statements: These are those that correspond individually to an obligated subject that does not have subsidiaries.

3.5. Interim financial statements: These are those referred to in the IFRS on the matter. By exception, it includes financial statements prepared as of 31 December of each year, which have not been subject to external audit and, therefore, do not have an audit report.

3.6. Separate financial statements: These are those presented by an obligated subject that has subsidiaries.

3.7. Consolidated financial statements: These are those that correspond on a consolidated basis to the obligated subject and its subsidiaries, as if it were a single economic entity.

3.8. Audit report: It is the document prepared and signed by an independent auditor, in accordance with the requirements established in the ISAs.

3.9. Manual for the Preparation of Annual Reports: It is the Manual for the Preparation of Annual Reports and other Informative Documents, approved by General Management Resolution No. 211-98-EF/94.11 and its amending norms or the norm that replaces it.

3.10. Manual for the Preparation of Financial Information: It is the Manual for the Preparation of Financial Information, approved by CONASEV Resolution No. 103-99-EF/94.10 and its amending norms or the norm that replaces it.

3.11. Annual Report: It is the document prepared by the administration (Board of Directors or Management, as applicable) of the obligated subject, whose content must observe the provisions established by the SMV.

3.12. ISA: International Standards on Auditing issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC), approved for application in Peru by the Board of Deans of Colleges of Public Accountants of Peru.

3.13. IFRS: International Financial Reporting Standards issued by the International Accounting Standards Board (IASB) in force internationally.

3.14. Norms: These Norms on Preparation, Presentation and Dissemination of Financial Statements, Annual Report and Management Report applicable to entities supervised by the SMV.

3.15. Legal entities registered in the RPMV: Brokerage firms, mutual fund management companies, investment fund management companies, securitization companies, risk rating companies, price provider companies, structuring entities and other entities to which the SMV grants authorization to operate that are registered in the RPMV.

3.16. Financial Information Regulation: It is the Financial Information Regulation approved by CONASEV Resolution No. 103-99-EF/94.10, whose articles are in force.

3.17. Regulation for the preparation and presentation of Annual Reports: It is the Regulation for the preparation and presentation of Annual Reports,

approved by CONASEV Resolution No. 141-98-EF/94.10 and its amending norms or the norm that replaces it.

3.18. SBS: Superintendency of Banking, Insurance and AFP.

3.19. Obligated subjects: Those indicated in article 2 of the Norms.

Hereinafter, the aforementioned terms may be used in singular or plural form, without implying a change in their meaning.

Unless otherwise mentioned, reference to specific articles or annexes must be understood as made to the corresponding ones of this norm.

Article 4.- applicable standard

4.1. Obligated subjects must prepare their financial statements in full observance of IFRS and, to the extent applicable, the Financial Information Regulation and the Manual for the preparation of Financial Information.

4.2. Issuers must prepare their annual report in observance of the Regulation for the preparation and presentation of Annual Reports and the Manual for the Preparation of Annual Reports.

4.3. The other obligated subjects must prepare their annual report in accordance with the regulation on the matter and, supplementarily, the provisions of articles 221 and 222 of the General Corporations Law, Law No. 26887 shall apply.

Article 5.- Requirements for the presentation of information to the sMV

5.1. Obligated subjects must present financial statements, annual report and management report, if applicable, as well as the other information established in the Norms through the MVNet System, in accordance with the Regulation of the MVNet and SMV Virtual System, approved by Superintendent Resolution No. 092-2020-SMV/02 or the norm that replaces it, observing the corresponding technical specifications and in a complete manner.

5.2. The information prepared for presentation and/or dissemination, as applicable, must be approved by the competent bodies, which must be recorded in the writing accompanying the presentation of the information.

5.3. For the purposes of the provisions established in the Norms, the information is only understood to be presented when due compliance has been given to the provisions of numerals 5.1 and 5.2 above.

5.4. The information mentioned in 5.1, except that presented by issuers of the institutional investors market regime, will be disseminated through the Institutional Page of the SMV on the Single Digital Platform of the Peruvian State.

Article 6.- quality of information

The obligated subjects are responsible for the truthfulness and sufficiency of the information contained in the financial statements, annual report and management report, if applicable, as well as any other information established in the Norms, and for the timeliness of its presentation and dissemination.

Article 7.- request for exception

The SMV may, on an exceptional basis and upon a substantiated request by a party, extend the deadline for presentation established in the Norms.

TITLE II OBLIGATION TO PREPARE, PRESENT AND DISSEMINATE FINANCIAL STATEMENTS AND ANNUAL REPORT

Article 8.- obligation to report by the obligated subjects

The obligated subjects must prepare their financial statements and annual report in accordance with the applicable standards established in article 4 of the Norms; likewise, they must present and disseminate such information in accordance with the provisions of articles 31 and 33 of the Single Ordered Text of the Securities Market Law and literal c) of article 5 of the Organic Law of the SMV.

The due dates of the deadlines for the presentation and dissemination of the information referred to in the preceding paragraph and as established in the Norms are deadlines.

In the case of issuers, the provisions of the preceding paragraph do not negate the duty to disseminate such information on the day of its approval. As long as it is not disseminated, the presumptions and prohibitions established in articles 43, 44 and 45 of the Single Ordered Text of the Securities Market Law shall apply.

In the event that the obligated subject is an entity authorized by the SMV and, additionally, is an issuer, it must present and disseminate its financial statements and annual report within the deadlines established for issuers.

chapter i

Of the obligation to prepare, present and disseminate financial statements

Article 9.- obligation to prepare, present and disseminate financial statements

The obligated subjects must prepare, present and disseminate their annual financial statements, which must be accompanied by the corresponding audit report, as well as the interim financial statements corresponding to the first, second, third and fourth quarter of the fiscal year. The dissemination of such information shall occur as soon as it is presented to the SMV, in accordance with applicable regulations.

In the case of structuring entities, only the presentation of individual or separate annual financial statements shall be required, in accordance with the provisions of the Regulation of Structuring Entities of the Securities Market, approved by Superintendency Resolution No. 142-2014-SMV/02, or the norm that replaces it.

In the case of brokerage agents, the individual or separate financial information shall be presented in accordance with the Regulation of Brokerage Agents, approved by SMV Resolution No. 034-2015-SMV/01, or the norm that replaces it.

Article 10.- Financial statements

The financial statements comprise the following set of documents:

10.1 Statement of financial position at the end of the period.

10.2 Statement of income for the period.

10.3 Statement of other comprehensive income for the period.

10.4 Statement of changes in equity for the period.

10.5 Statement of cash flows for the period.

10.6 Notes, which include a summary of information on material or significant accounting policies and other explanatory information.

subchapter i

Individual or separate annual financial statements with audit report and individual or separate interim financial statements

Article 11.- report issued by an audit firm

11.1. The individual or separate annual financial statements must have an audit report issued and signed by the responsible partner of the designated and contracted audit firm. Such audit firm must maintain full independence and be free from any conflict of interest with respect to the obligated subject on which it issues an audit report.

11.2. The audit report contains the expression of the opinion of the engagement partner of the audit firm on whether the financial statements of the obligated subject have been prepared, in all material respects, in accordance with IFRS.

11.3. The audit firm must strictly observe the provisions of the ISAs both for the development of the audit work on the financial statements of the obligated subject and for the issuance of the opinion contained in the respective audit report.

Article 12.- obligations and responsibilities of the obligated subject and of the audit firm and application of due diligence principles

12.1 The obligated subject may only contract an audit firm that is authorized by a college of public accountants of Peru to perform financial statement audit services in accordance with the ISAs.

12.2 The provisions of the preceding numeral are without prejudice to the responsibility of the audit firm to be duly authorized when it contracts and performs audit work on the financial statements of any obligated subject.

Article 13.- Approval and deadline for presentation of individual or separate annual financial statements

13.1 The audited individual or separate annual financial statements have a closing date of 31 December.

13.2 The individual or separate annual financial statements and the corresponding audit report must be approved by the general shareholders' meeting or equivalent body of the obligated subject or that is empowered in accordance with the legislation applicable to it.

13.3 In the case of issuers, the individual or separate annual financial statements with their corresponding audit report must be presented to the SMV on the date of their approval for their respective dissemination.

13.4 31 March of each year is the due date for the submission and dissemination of the annual individual or separate financial statements with their corresponding audit report. In the case of collective fund management companies, the due date of said period is 30 April of each year.

Article 14.- Interim individual or separate financial statements

They correspond to the financial statements whose interim period closing dates are 31 March, 30 June, 30 September and 31 December of each year.

In the case of intermediation agents, the provisions of the regulation on the matter shall apply.

Article 15.- Approval and submission deadline for interim individual or separate financial statements

15.1 The interim individual or separate financial statements must be approved by the general management or by the board of directors of the obligated subjects, as the case may be, of the competent body designated for such purpose. The financial statements must be digitally signed by a public accountant authorized to practice the profession and by the legal representative of the obligated subject.

15.2 In the case of issuers, the interim individual or separate financial statements must be submitted to the SMV on the date of their approval for their respective dissemination.

15.3 30 April, 31 July and 31 October of each year and 15 February of the following year are the due dates for the submission of the interim individual or separate financial statements of the first, second, third and fourth quarter, respectively.

subchapter ii

Annual consolidated financial statements with audit report and interim consolidated financial statements

Article 16.- Consolidated financial statements

16.1 The obligated subjects, when they are controllers of companies or different entities (subsidiaries), according to IFRS, must submit their consolidated financial statements without prejudice to the obligation to submit their separate financial statements.

16.2 The audited annual consolidated financial statements have 31 December as their closing date.

16.3 The interim consolidated financial statements must refer to the following closing dates: As of 31 March, 30 June, 30 September and 31 December of each year.

16.4 The provisions of articles 11 and 12 of the Rules are also applicable to the consolidated financial statements, in relation to the audit firm and the issuance of the corresponding audit report.

Article 17.- Approval and submission deadline

17.1 The annual or interim consolidated financial statements must be approved by the competent body.

17.2 In the case of issuers, the annual or interim consolidated financial statements must be submitted and disseminated to the SMV on the date of their approval.

17.3 30 April is the due date for the submission of the audited annual consolidated financial statements. In the case of collective fund management companies, the due date of the period is 15 May and in the case of Intermediation Agents, 31 March of each year.

17.4 15 May, 15 August, 15 November and 1 March of the following year are the due dates established for the submission of the interim consolidated financial statements of the first, second, third and fourth quarter, respectively. The financial statements must be digitally signed by a public accountant authorized to practice the profession and by the legal representative of the obligated subject.

Article 18.- obligated subjects that are not required to submit consolidated financial statements

The obligated subjects that are controllers but that, by provision of the IFRS, are not required to prepare consolidated financial statements, shall not be required to comply with the obligation to prepare such type of information, and must submit, at the time they submit their annual individual audited financial statements, a sworn statement containing the corresponding grounds.

chapter ii

Annual Report

Article 19.- Annual Report

The obligated subjects must submit and disseminate their annual report. This obligation is not required for structuring entities.

Article 20.- Approval and submission deadline

20.1 The annual report must be approved by the general shareholders' meeting or equivalent body of the obligated subject or that is empowered, in accordance with the legislation applicable to it.

20.2 In the case of issuers, the annual report must be submitted and disseminated to the SMV on the date of its approval.

20.3 31 March of each year is the due date for the submission and dissemination of the annual report. In the case of collective fund management companies, the due date of said period is 30 April of each year.

TITLE iii

MANAGEMENT REPORT

Article 21.- Management Report

21.1. Issuers and legal entities registered in the RPMV, whose special regulation requires it, must prepare the Management Report, which must be submitted together with the interim individual or separate financial statements.

21.2. The Management Report must be prepared in accordance with the provisions of Chapter VIII of the Financial Information Regulation and the guidelines indicated in Section Three of the Manual for the preparation of financial information.

TITLE iV

FINANCIAL INFORMATION OF ISSUERS REGULATED BY THE SBS

Article 22.- Financial information of issuers regulated by the sBs

Pursuant to the provisions of Article 5, literal c), of the SMV Organic Law, the Superintendence of the Securities Market does not exercise supervision over the preparation and presentation of financial information and that complementary to it of the issuers that participate in the securities market and that are regulated by the SBS. Without prejudice to the foregoing, the provisions of Article 13 of the Rules on the preparation and presentation of financial statements and annual report by entities supervised by the Superintendence of the Securities Market, approved by SMV Resolution No. 016-2015-SMV/01, must be complied with by said entities.

Title V

Foreign Securities Issuers under the Scope of the Rules

Article 23.- Foreign securities issuers under the scope of the rules

23.1 Foreign securities issuers included in subsection 24.1.2 of numeral 24.1 of Article 24 of the Regulation for Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange, approved by SMV Resolution No. 031-2012-SMV/01, must submit their financial statements, annual report and management report, within the deadlines established in the Rules, with the exception of the individual interim financial information corresponding to the fourth quarter, which must be submitted within sixty (60) calendar days following the closing date of the period or on the deadline for submission of the consolidated interim financial information, in accordance with the foreign market regulation, whichever is earlier.

23.2 They must communicate, within the first five (5) business days of each year, through the material events channel, the list of information submission obligations (material events, financial information and annual report, or their equivalents) that the issuer has in the foreign market, the deadlines by which it must comply with them and the respective legal basis; likewise, it must specify the web link that provides access to the public information system through which information about its securities is disseminated on the Stock Exchange or Organized Market abroad, in compliance with the regulations of the country in which said securities are registered. The annual update is not required if no change has occurred with respect to what was reported in the previous fiscal year.

Final Complementary Provisions

First.- Obligated subjects that are in a liquidation situation must observe the following provisions:

1. issuers in liquidation

The full IFRS application standard referred to in numeral 4.1 of Article 4 of the Rules is not applicable to them, and they must prepare their financial statements with the provisions and principles of IFRS that are applicable to them, disclosing in the notes to their financial statements the assumptions or accounting policies that have been applied.

The information that issuers in liquidation must submit to the SMV must observe the following provisions:

1.1. Interim financial statements and audited annual financial statements, including the corresponding audit report, within the deadlines set forth in the Rules.

1.2. Management Report within the deadlines set forth in the Rules.

1.3. The approval of the interim financial statements and the Management Report corresponds to the Liquidator.

1.4. The approval of the annual financial statements corresponds to the General Shareholders' Meeting.

1.5. The declaration of responsibility for the content of the interim financial statements corresponds to the Liquidator and the accountant of the company in liquidation.

Any reference in the regulations to the board of directors and general management must be understood, in the case of issuers in liquidation, as referring to the Liquidator.

Once the liquidation procedure is completed, the liquidation report, the proposed distribution of net equity among the partners, the final liquidation balance sheet, the income statement and other corresponding accounts must be submitted as a material event, with the audit if it has been decided by the general meeting or with the one provided by law, which are approved in accordance with the provisions of Article 419 of the General Corporations Law, Law No. 26887.

The submission of information by issuers in liquidation must be sent through MVNet or SMV Virtual, observing the corresponding technical specifications and the Regulation of the MVNet and SMV Virtual System, approved by Superintendent Resolution No. 092-2020-SMV/02 or the rule that replaces it, or in physical or digital format through Document Processing, and must observe the provisions established in Article 27 of the aforementioned Regulation.

Second.- The Rules are not applicable to:

a) Issuers that have only registered securities placed with institutional investors, which are governed by the provisions of the Regulation of the Institutional Investors Market, approved by SMV Resolution No. 021-2013-SMV/01.

b) Companies that participate in the Alternative Securities Market, which are governed by the provisions of the Regulation of the Alternative Securities Market – MAV, approved by SMV Resolution No. 025-2012-SMV/01, except in cases where said regulation refers to the Rules.

Third.- Legal entities registered in the RPMV, collective fund management companies and Financial Participatory Financing Platform Management Companies that have special regulations on the matters addressed by the Rules must observe such provisions and, supplementarily, the Rules.

Fourth.- Any reference to the “Rules on the preparation and presentation of Financial Statements and

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Annual Report by the entities supervised by the Superintendency of the Securities Market”, approved by SMV Resolution No. 016-2015-SMV/01, in rules issued by the SMV shall be understood as made to the Rules or rule that replaces it.

Fifth.- The financial statements and annual report expressed in a language other than Spanish must be accompanied by a simple translation, which must be submitted within twenty (20) calendar days after the expiration of the deadline for submitting the respective information.

The submission of a translation into Spanish shall not be required from issuers of foreign securities, as well as from issuers of domestic securities mentioned in numeral 5.2.3 of article 5 of the Regulation for Registration and Exclusion of Securities in the Public Registry of the Securities Market and on the Stock Exchange, approved by SMV Resolution No. 031-2012-SMV/01.

Supplementary and Transitional Provisions

Sole. – The Lima Stock Exchange must submit its Internal Regulation for Registration and Exclusion of Securities in the Securities Registry of the Lima Stock Exchange, approved by SMV Resolution No. 042-2012-SMV/01, adjusted to this resolution, within a maximum period of sixty (60) calendar days counted from the day following the publication of the Rules.

Supplementary and Amending Provisions

First.- Amend the penultimate paragraph of article 18 of the Regulation of the Alternative Securities Market – MAV, approved by SMV Resolution No. 025-2012-SMV/01, which shall be worded in accordance with the following text:

«Article 18.- SUBMISSION OF THE ANNUAL REPORT FOR THE REGISTRATION OF SECURITIES (…) Likewise, they must include the “Report on Compliance with the Code of Good Corporate Governance for Peruvian Companies”, approved by SMV Resolution No. 012-2014-SMV/01, amended by SMV Resolution No. 014-2022-SMV/01 or the rule that replaces it. The Company must complete at least Section A and the “comply and explain” Evaluation of Section B of the aforementioned report. Such inclusion in the annual reports to be submitted shall be required as of the third year following the year in which the Company made the primary placement or secondary registration of its securities. They are not obligated to submit the Corporate Sustainability Report, approved by SMV Resolution No. 018-2020-SMV/02 or the rule that replaces it. (…)»

Second.- Add a final paragraph to numeral 24.1.2 of article 24 to the Regulation of the Alternative Securities Market – MAV, approved by Resolution No. 025-2012-SMV/01, which shall be worded in accordance with the following text:

«Article 24.- Submission of financial information (…) 24.1.2 Individual interim financial information. (…) They are not obligated to submit the Management Report.»

Third.- Amend subsections 2.17.1, 2.17.2, 2.17.3, 2.18.1, 2.18.2 and 2.18.3 of numerals 2.17 and 2.18 of article 2, article 5, numeral 24.1 of article 24 and Section I of Annex 15 of the Regulation for Registration and Exclusion of Securities in the Public Registry of the Securities Market and on the Stock Exchange, approved by SMV Resolution No. 031-2012-SMV/01, which shall be worded in accordance with the following text:

«Article 2.- Terms For the purposes of the application of this Regulation, the terms indicated below have the following scope: (…)

2.17 Foreign Securities: The following are foreign securities, as long as they are not in the cases provided for in numeral 2.18 of this article:

2.17.1 Those issued by issuers incorporated abroad and that are previously placed or admitted to trading on Stock Exchanges or Organized Markets abroad.

2.17.2 Those issued by issuers incorporated in the country and that are previously placed or admitted to trading on Stock Exchanges or Organized Markets abroad.

2.17.3 Those issued that have as underlying securities or financial instruments that are previously placed or admitted to trading on Stock Exchanges or Organized Markets abroad.

(…)

2.18 Domestic Securities: Comprises:

2.18.1 Those issued by issuers incorporated in the country other than those set forth in subsections 2.17.2, 2.17.3 and 2.17.4. It comprises the securities of primary public offering issued and placed under the Junior I segment referred to in the Regulation on the matter, and even when they are upgraded or cease to be considered junior.

2.18.2 Those issued by issuers incorporated abroad other than those set forth in subsections 2.17.1 and 2.17.3. It comprises the securities of primary public offering issued and placed under the Junior III segment referred to in the Regulation on the matter, and even when they are upgraded or cease to be considered junior.

2.18.3 Those issued in the country or abroad that, at the request of an issuer incorporated abroad, are registered in the Registry with the purpose of carrying out a public exchange offering with domestic securities or serving as consideration for securities of a public offering.

(…)

Article 5.- Rights and obligations

5.1 Any security may be subject to registration and exclusion from the Registry and the RVB at the initiative of the issuers, holders of securities, the Exchange or the Promoting Agents, as applicable, except in those cases of exception established by Law, this Regulation or a later rule.

5.2 The issuers of domestic securities comprised in numeral 2.18 of article 2 of this Regulation that are subject to registration in the Registry and in the RVB are obligated to comply with all national securities market legislation regarding the submission and dissemination of information and other established requirements. If the issuer falls within any of the cases indicated below, it must take into account the following considerations:

5.2.1 Issuers of domestic securities included in subsection 2.18.1 of numeral 2.18 of Article 2 of this Regulation, which are branches of foreign companies whose securities are listed on a Foreign Stock Exchange or Organized Market included in Section I of Annex 15.

With respect to compliance with national legislation on public tender offers for delisting, its execution must be carried out by the foreign parent company and not by the branch.

Regarding the submission and dissemination of the following information:

i) Material events, subject to the provisions of the regulations on the matter, and notification of calls to corporate bodies is not required;

ii) Interim and annual financial statements, approved by the permanent legal representative, and within the deadlines established in the Rules on the Preparation, Submission and Dissemination of Financial Statements, Annual Report and Management Report, or the rule that replaces it; full application of the IFRS issued by the International Accounting Standards Board (IASB), internationally in force, is not required, nor is the submission of the management report required; and,

iii) Annual report or annual information document, or equivalent, for which the national securities market legislation on the preparation of annual reports may be taken as a reference, and within the deadlines established in the Rules on the Preparation, Submission and Dissemination of Financial Statements, Annual Report and Management Report, or the rule that replaces it; the annexes required in said regulation are not required.

5.2.2 Issuers of domestic securities included in subsection 2.18.2 of numeral 2.18 of Article 2 of this Regulation, which are multilateral organizations or equivalent, are obligated only to comply with the dissemination of information expressly indicated in the informative prospectus of the offering made in Peru, which must be disseminated through material events.

5.2.3 Issuers of domestic securities, referred to in subsection 2.18.3 of numeral 2.18 of Article 2 of this Regulation, incorporated abroad, whose securities are registered prior to or simultaneously on a Foreign Stock Exchange or Organized Market included in Section I of Annex 15, and whose main income and/or assets from their final productive activity are generated or located outside the country.

They are governed by the provisions of the rules and regulations of their market of origin, being subject only to compliance with national regulations on public tender offers for delisting.

They are obligated to submit to the Exchange and the SMV, simultaneously and at the same time, the information they submit in their market of origin.

5.2.4 Issuers of domestic securities registered in the Registry and the RVB, whose securities have been registered simultaneously or subsequently on a Foreign Stock Exchange or Organized Market included in Section I of Annex 15, including ADS, ADR or similar, issued on said securities, other than those referred to in subsection 5.2.3.

With respect to the regime for the submission and dissemination of information, they must take into consideration:

a) That the deadline for the submission of their separate financial statements will be the same as the deadline for the consolidated financial statements established by national regulations;

b) The annual report, or its equivalent, must be sent together with the individual or separate financial statements, the applicable deadline for its submission and dissemination being the deadline corresponding to the annual consolidated financial statements.

c) Disclose, within the first five (5) business days of each year, through the material events channel, the list of information submission obligations (material events, financial information and annual report, or their equivalents) that the issuer has in the foreign market, the deadlines by which it must comply with them and the respective legal basis; likewise, it must specify the web link that provides access to the public information system through which information on its securities is disseminated on the Foreign Stock Exchange or Organized Market, in compliance with the regulations of the country in which said securities are registered.

The annual update is not required if no change has occurred with respect to what was reported in the previous year.

In no case shall the issuers included in this numeral disclose financial information or any other type of relevant information in said foreign markets before the Peruvian market.

5.2.5 Issuers of domestic securities registered in the Registry and the RVB, which do not have securities traded on a Foreign Stock Exchange or Organized Market, but whose parent company reports financial information to a Foreign Stock Exchange or Organized Market of Annex 15.

With respect to the regime for the submission and dissemination of information, they must take into consideration:

a) That the deadline for the submission of their individual or separate financial statements is the same deadline as the consolidated financial statements; and,

b) That the annual report must be sent together with the individual or separate financial statements, the applicable deadline for its submission and dissemination being the deadline corresponding to the annual consolidated financial statements.

5.2.6 Issuers of domestic securities whose securities are simultaneously listed on any Stock Exchange or Organized Market abroad included in Section I of Annex 15, which are not covered by any of the preceding numerals.

They may request the Superintendent of the Securities Market to exempt them from disclosing the information they are obligated to disclose and to authorize them to present it under the terms provided for in the foreign market. The request must be submitted before the expiration of the deadlines for submitting the information subject to the exception. It must be duly supported.

The decision of the Superintendent of the Securities Market granting the exception shall be applicable to the other securities issuers that are in the same situation, and for such purpose, said decision must be disseminated on the Institutional Page of the Superintendency of the Securities Market on the Single Digital Platform of the Peruvian State, without prejudice to it being included in a general rule.

Issuers that, being in any of the aforementioned situations, lose any of the conditions to be included in them, shall be obligated to comply with all national securities market legislation regarding the presentation and dissemination of information and other established requirements.

5.3. The documents and information to be submitted for registration and delisting procedures must be presented in their original language, attaching, where applicable, a simple translation into Spanish, indicating in the latter case the person acting as translator.

5.4. The SMV and the Exchange may request, during the registration and delisting procedures of securities, additional information related to the company or the securities subject to the registration or delisting request.

5.5. The applicant for the registration of securities must inform the SMV, at the beginning of the procedure and throughout the entire pre-registration process, of the facts, agreements, contingencies or decisions of a material nature based on a reasonableness criterion. The SMV may publish such communications during the procedure on the Institutional Page of the Superintendency of the Securities Market on the Single Digital Platform of the Peruvian State.

5.6. The registration of securities in the Registry and in the RVB creates for issuers, the Exchange and the Promoting Agents the obligation to present and/or disclose in a timely manner the information required in accordance with the provisions of the Law, this Regulation and other applicable rules.

(…)

Article 24.- General Considerations

(…)

24.1 If the applicant is the issuer: 24.1.1 If the security is previously registered on any Stock Exchange or Organized Market abroad included in Section I of Annex No. 15 of this Regulation, the issuer and its securities are subject exclusively to the rules and provisions of their market of origin and, therefore, the rules on public takeover bids and public purchase offers for delisting are not applicable to them.

24.1.2 If the security is previously registered on any Stock Exchange or Organized Markets abroad not included in Annex No. 15 of this Regulation, the issuer and its securities are obligated to comply with all national securities market legislation regarding the presentation and dissemination of information and other established requirements. In no case shall the issuers covered by this numeral disclose periodic and occasional information or any other type of relevant information in said foreign markets before the Peruvian market.

In both cases, while the securities remain registered in the Registry and in the RVB, the issuers must submit to the SMV the web link that provides access to the public information system through which they disseminate information about their securities on the Stock Exchange or Organized Market abroad, in compliance with the regulations of the country in which said securities are registered, for its dissemination on the Institutional Page of the SMV on the Single Digital Platform of the Peruvian State; and must report within five (5) business days the update of said link when applicable.

(…)

Annex 15

Foreign Reference Securities

I. The foreign securities that are admitted to trading on the Stock Exchanges or Organized Markets abroad listed below shall be subject to registration under the procedure set forth in Article 29 of this Regulation, at the request of the issuers:

COUNTRY	Stock Exchanges or Organized Markets
United States of America	New York Stock Exchange Nasdaq Stock Market
Canada	Toronto Stock Exchange Canadian Securities Exchange
Brazil	BM&FBovespa S.A.
Germany	Frankfurt Stock Exchange
Spain	Bolsa de Madrid
France	Euronext Paris
Netherlands	Euronext Amsterdam
Italy	Borsa Italiana
Norway	Oslo Børs
United Kingdom	London Stock Exchange
Switzerland	SIX Swiss Exchange
China	Shanghai Stock Exchange Hong Kong Exchange and Clearing
India	Bombay Stock Exchange
Japan	Tokyo Stock Exchange
Australia	Australian Securities Exchange

COUNTRY	Stock Exchanges or Organized Markets
Chile	Santiago Stock Exchange
Colombia	Colombia Stock Exchange
Mexico	Mexican Stock Exchange

(…)»

fourth.- Amend article 26 of the Regulation of the Venture Capital Segment of the Lima Stock Exchange, approved by CONASEV Resolution No. 026-2005-EF/94.10, which shall be worded in accordance with the following text:

«Article 26.- Graduation

The securities of junior companies that were in the exploration stage at the time of their registration, that begin production operations and/or that graduate in their market of origin, also graduate automatically in the Peruvian market.

Once graduated, the shares issued by Junior Company II are subject to the foreign securities regime contemplated in subsection 2.17.1 of numeral 2.17 of article 2 of the Regulation for Registration and Exclusion of Securities in the Public Registry of the Securities Market and on the Stock Exchange and are subject exclusively to the rules and provisions of their market of origin, and therefore, the rules on public takeover offers and public purchase offers for exclusion are not applicable to them, and they must comply with the obligations established in numeral 24.1 of article 24 of the aforementioned regulation.

In the case of Junior Company II that carries out a primary public offering of shares exclusively directed to the domestic market, its shares are considered domestic securities as of their registration and must comply with the obligations established in the Regulation for Registration and Exclusion of Securities in the Public Registry of the Securities Market and on the Stock Exchange and other applicable regulations.»

Fifth.- Amend the first paragraph of article 38° of the Financial Information Regulation, approved by CONASEV Resolution No. 103-99-EF/94.10, which shall be worded in accordance with the following text:

«Article 38°.- Obligations related to the external audit

Companies obligated to submit audited financial information must report, as a material event, the appointment of their independent auditors.

(…)»

sixth.- Amend subsections a) and c) of article 85 of the Regulation of Investment Funds and their Management Companies, approved by SMV Resolution No. 029-2014-SMV/01, which shall be worded in accordance with the following text:

«Article 85 Information of the Funds

(...)

a) Annual audited financial statements, prepared and submitted on the day following their approval by the General Assembly, which must be held within the period established by article 11 of the Law.

(...)

c) Interim or unaudited financial statements and the management report for the first three quarters, no later than 30 April, 31 July and 31 October of each year, respectively, and those corresponding to the fourth quarter, no later than 15 February of each year.

(...)»

seventh.- Incorporate as the penultimate and last paragraph to article 85 of the Regulation of Investment Funds and their Management Companies, approved by SMV Resolution No. 029-2014-SMV/01, the following text:

«Article 85 Information of the Funds (…) The financial statements must be prepared and submitted in full observance of the International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB) in force internationally, and, to the extent applicable, the Financial Information Regulation, the Manual for the preparation of Financial Information and the Accounting Standards for Investment Funds, or rules that replace them. The interim financial statements must be digitally signed by a certified public accountant and by the legal representative of the company.»

Eighth.- Amend article 11° of the Regulation of Structuring Entities of the Securities Market, approved by Superintendent Resolution No. 142-2014-SMV/02, which shall be worded in accordance with the following text:

«Article 11°.- On the submission of financial information The structuring entities registered in the section “Of structuring entities” in the RPMV are obligated to submit their annual audited individual financial information, in accordance with the provisions of the Standards on Preparation, Presentation and Dissemination of Financial Statements, Annual Report and Management Report applicable to entities supervised by the Superintendency of the Securities Market, approved by SMV Resolution No. 013-2023-SMV/01, or the rule that replaces them. »

Ninth.- Amend article 96 of the Regulation of Intermediation Agents, approved by SMV Resolution No. 034-2015-SMV/01, which shall be worded in accordance with the following text:

«Article 96.- Audited financial statements The Agent must submit to the SMV its financial statements prepared at the close of each year, together with the external financial audit report, approved by the corresponding body, the deadline for their respective submission being 28 February of each year. In the event that the Agent has subsidiaries as permitted by the Law, it must additionally submit its consolidated financial statements with those of its subsidiaries, prepared at the close of each year, together with the external financial audit report, approved by the corresponding body, the deadline for their respective submission being 31 March of each year.»

Tenth.- Amend numerals 54.3 and 54.4 of article 54 of the Regulation of the Financial Participatory Financing Activity and its Management Companies, approved by Resolution of

Superintendent No. 045-2021-SMV/02, which shall be worded in accordance with the following text:

«Article 54.- Financial information (…) 54.3 Likewise, the Management Company must submit to the SMV its audited individual financial information at the close of each year, together with the external financial audit report, approved by the corresponding body, the deadline for submission being 31 March of each year. 54.4 Likewise, the Management Company must publish on its website the audited financial statements, with their notes, approved by the corresponding body, and no later than 31 March of each year. »

COMPLEMENTARY REPEALING PROVISION

Sole.- Repeal subsection 2.18.4 of numeral 2.18 and the penultimate paragraph of article 2, and the last paragraph of article 30 of the Regulation for Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange, approved by SMV Resolution No. 031-2012-SMV/01.

Article 2.- Declare that the financial statements, annual report and management report, submitted by the obligated subjects, are freely accessible to the public and to investors in the Public Registry of the Securities Market and, as applicable, through the Institutional Page of the Superintendency of the Securities Market on the Single Digital Platform of the Peruvian State (www.gob.pe/smv), and their evaluation corresponds to them prior to the adoption or making of any investment decision. The SMV in no case recommends investment in securities nor expresses an opinion on the business prospects or credit quality of the obligated subjects.

Article 3.- Maintain the validity of the “Rules on the preparation and presentation of Financial Statements and Annual Report by entities supervised by the Superintendency of the Securities Market”, approved by SMV Resolution No. 016-2015- SMV/01, exclusively for issuers regulated by the Superintendency of Banking, Insurance and AFP, to the extent applicable to them.

Article 4.-Publish this resolution in the Official Gazette El Peruano and on the Institutional Page of the Superintendency of the Securities Market on the Single Digital Platform of the Peruvian State (www.gob. pe/smv).

Article 5.- This resolution shall enter into force the day following its publication in the Official Gazette El Peruano.

Register, communicate and publish.

LORENA MASíAS QUIROGA
Superintendent of the Securities Market

2242962-1

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