Circular No. 109-2026-SMV/11.1 — SMV — PE

PERU 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" A v . P a s e o d e l a R e p ú b l ic a 3 6 1 7 S a n I s id r o C e n t r a l : 6 1 0 - 6 3 0 0 www.smv.gob.pe 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, May 06, 2026 CIRCULAR NO. 109-2026-SMV/11.1 Gentlemen Issuers of the General Regime Present:- Ref.: File No. 2026021705 I address you regarding the obligations that issuers with securities registered in the Public Registry of the Securities Market – RPMV, under the responsibility of the Securities Market Superintendence – SMV, have, among which is the obligation to disseminate material events truthfully, sufficiently, and timely, as provided for in Article 27 of the Securities Market Law, Legislative Decree No. 861 and its amendments, and by the Regulation on Material Events and Reserved Information, approved by SMV Resolution No. 005-2014-SMV/11.1 and its amendments (hereinafter, HI Regulation).

In this regard, in the framework of what is provided for in Articles 3, 4, and 5 of the HI Regulation and considering that your represented entity, upon submission of its individual or separate interim financial statements as of March 31, 2026, declared that it is obligated to present information on its monthly position in financial derivative instruments, it is necessary to remind your represented entity of its obligation to disseminate as a material event, the monthly position in financial derivative instruments, according to item 18.11 Annex 1 and Annex 2 "Monthly position in financial derivative instruments" of the HI Regulation, which provides as follows:

« Annex 2
Monthly position in financial derivative instruments (...)
4. The obligated issuer must submit, within ten (10) business days following the close of each month, a material event with the following detail of its derivative instruments updated to the date of the report:

Derivative Instrument.
Purpose.
Notional Amount.
Asset / Liability or Variable that the derivative hedges.

1 "Monthly position in financial derivative instruments, in accordance with what is stated in Annex 2".

PERU Ministry of Economy and Finance

In this sense, you are exhorted to, within the framework of the duty of diligence, adopt the necessary measures for the compliance with the aforementioned obligation, which has a due date of May 15, 20262.

Likewise, you are reminded that the material event must be sent using the "Form for monthly position in Financial Derivative Instruments", for which you must attach the template found in the section on material events in the MVNet system3.

In case that, by the date of receipt of this circular, your represented entity has fulfilled the obligation in question, we would appreciate it if you would disregard the previously indicated instructions.

Finally, it should be clarified that this circular does not require a response from your represented entity; as well as that said document has a preventive and referential character, therefore it does not exempt your represented entity from its responsibility to know and observe the normality of the securities market and to fully comply with its obligations to present the information applicable to it.

Sincerely,
César Figueroa Benites
General Superintendent (e)
General Superintendent of Conduct Supervision

2 Notwithstanding, said deadline is subject to what is established in art. 183 item 5 of the Peruvian Civil Code: "The deadline whose last day is non-business expires on the first following day". 3 Use the corresponding route in MVNet: Information Obligations >> Material Events >> 18.1 Monthly position in financial derivative instruments.