Circular No. 106-2026-SMV/11.1: Bondholders' Representatives Preparation of Report on Compliance with Issuance or Sale Conditions (May 2026) — SMV — PE

PERU Ministry of Economy and Finance

SMV
Securities Market Superintendence
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San Isidro, May 4, 2026

CIRCULAR No. 106-2026-SMV/11.1

Gentlemen
Bondholders' Representatives
Present:-
Ref.: File No. 2026018976

I address you regarding the obligation you hold in your capacity as Bondholders' Representatives, concerning the preparation of the report on compliance with the conditions of the issuance or sale (hereinafter, Report), and its respective submission to the Securities Market Superintendence – SMV, in accordance with what is provided in Article 24, subsection g)1 of the Regulation on Primary Public Offerings and Sale of Securities, approved by CONASEV Resolution No. 141-98-EF/94.10 and its modifying norms.

In this regard, within the framework of the preventive administrative activities being deployed by the General Superintendence of Conduct Supervision – IGSC, it is appropriate to remind you that the deadline for compliance with the aforementioned obligation is May 8, 2026.

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

Likewise, you are reminded that in order to comply with the obligation to submit the Report, you must take into account Title II "Information to be sent through data forms", section 3 "Information on Securities by Primary Public Offering", subsection 3.8 "Submission of Bondholders' Representatives Reports", contained in the Technical Specifications of the Registration and Supervision Information System – SIRYS, approved by Superintendent Resolution No. 003-2022-SMV/02.

Additionally, it should be noted that this circular has a preventive and referential character, and therefore does not exempt your represented entity from its responsibility to know and observe the securities market regulations and to fully comply with its information submission obligations applicable to it.

1 "Article 24.- Information after inscription and/or registration (...) g) Report on compliance with the conditions of the issuance or sale, prepared in accordance with what is established by the General Management of CONASEV, counted from the start of the placement stage and during the time the security is registered in the Registry, within five days following the submission of interim financial statements to CONASEV by the issuer. This requirement is exempted for offers related to short-term instruments of rated entities; and, (...)." (Underline added)

PERU Ministry of Economy and Finance

Finally, reminding you of your duty to act in the exercise of your functions with the diligence of an orderly merchant, safeguarding the interests of the bondholders as well as your own, as established in Article 96 of the Unified Text of the Law of the Securities Market, Legislative Decree No. 861, approved by Supreme Decree No. 020-2023-EF.

Without further particulars, I remain at your disposal.

Sincerely,

César Figueroa Benites
Acting General Superintendent
General Superintendence of Conduct Supervision