Circular No. 107-2026-SMV/11.1

PERU Ministry of Economy and Finance

SMV
Superintendence 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, May 04, 2026 CIRCULAR NO. 107-2026-SMV/11.1 Gentlemen Issuers of the General Regime Issuers of the Alternative Securities Market Present:- Ref.: File No. 2026019340 I address you regarding the obligation of issuers with securities registered in the Public Registry of the Securities Market – RPMV under the Superintendence of the Securities Market – SMV to inform and disseminate their material facts truthfully, sufficiently, and timely, as provided for in Article 30 of the Single Text of the Securities Market Law, Legislative Decree No. 861, approved by Supreme Decree No. 020-2023-EF. In this regard, within the framework of Article 7 of the Regulation on Material Facts and Confidential Information, approved by SMV Resolution No. 005-2014-SMV/11.1 and its amendments (hereinafter, HI Regulation), and considering also the provisions of the last paragraph of Article 5 of said regulation, it is necessary to remind your represented entity of its obligation to disseminate, as a material fact, the risk classification reports of its securities, as well as any changes, updates, or challenges to them, attaching a copy of the respective classification report1; thereby complying with provision number 22 in the section "Value Offers" appearing in Annex 1 of the HI Regulation. This obligation is in accordance with what is established in Article 32, numeral 32.32 of the Regulation on Risk Classification Companies, approved by SMV Resolution No. 032-2015-SMV-01 and its amending norms, where it is stated that the risk classification companies contracted by your represented entity for the risk rating of public debt programs registered in the RPMV are obligated to publish such reports on their respective websites, as well as send them to the issuer and the SMV, on the same date they are issued. 1 Annex 1 of the HI Regulation Value Offers (...)
22. Risk classification reports of the Issuer's securities, as well as their changes, updates, or challenges, attaching a copy of the respective classification report.
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2 Article 32.- Of the classification granted
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32.3. On the same date of issuance of the classification report, the Classifier will proceed to its publication in the list of classifications, referred to in numeral 33.2 of Article 33 of the Regulation, to its remittance to the Issuer and to the SMV.

PERU Ministry of Economy and Finance

SMV
Superintendence 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 In this sense, you are required to implement, execute, and, if necessary, document the actions taken to correctly comply with the aforementioned obligation that falls on your represented entity, disseminating such reports timely as a material fact once they are sent to you by the contracted risk classification companies, and not in any case doing so later than the day on which it was sent to your represented entity, in accordance with what is established in Article 9 of the HI Regulation. Finally, it should be noted that this circular does not require a response from your represented entity; as well as that this document has a preventive and referential character, therefore it does not exempt your represented entity from its responsibility to know and observe the securities market regulations and to fully comply with the obligations derived from the observance thereof. Without further particulars, I remain at your disposal. Sincerely, César Figueroa Benites General Superintendent (e) General Superintendence of Conduct Supervision