Circular No. 078-2026-SMV/11.1

PERU Ministry of Economy and Finance

SMV
Superintendency of the Securities Market
"Decade of Equality of 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 under 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, March 5, 2026 CIRCULAR NO. 078-2026-SMV/11.1 Gentlemen Structuring Entities Present.- Ref.: File No. 2026010204 I address you in your capacity as a Structuring Entity registered in the Public Registry of the Securities Market – RPMV and regarding your obligation to submit your annual audited individual financial information to the Superintendency of the Securities Market – SMV, in accordance with the provisions of Article 111 of the Regulations for Structuring Entities of the Securities Market, approved by Superintendent Resolution No. 142-2014-SMV/02 and its amendments.

In this regard, within the framework of the preventive administrative activities being carried out by the General Superintendency of Conduct Supervision – IGSC, it is appropriate to remind you that the deadline for compliance with the aforementioned obligation is March 31, 20262; it should be indicated that this obligation was also recorded, informatively and preventively, in Circular No. 029-2026-SMV/11.1.

Likewise, to comply with the obligation to submit your financial information, it must be sent through the MVNet System, in the route "Information Obligations > Financial Information and Report > Submission of Approved Financial Information".

Therefore, you are required to fully execute and document the due diligence applied for the compliance with the referred obligation within the established deadline, in order to avoid future risks and administrative measures that may arise from non-compliance with the established obligation, keeping in mind the indicated opportunity and/or deadline.

1 "Article 11.- Of the submission of financial information 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 norm that replaces them." 2 According to paragraph 13.3 of Article 13 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 and its amendments, the deadline for the presentation and dissemination of annual individual or separate financial statements with their corresponding audit report is March 31 of each year.

PERU Ministry of Economy and Finance

SMV
Superintendency of the Securities Market
"Decade of Equality of 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 under 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 Finally, it should be noted that this circular does not require a response, since its character is solely orientative, preventive and referential, therefore it does not exempt its representative from the responsibility to know and observe the securities market regulations and, consequently, to fully comply with their information submission obligations.

Without further particulars, I remain at your disposal.
Sincerely,
Alix Godos
General Superintendent
General Superintendency of Conduct Supervision