Circular No. 122-2026-SMV/11.1 - General Regime Issuers - Monthly Position in Financial Derivative Instruments (June 2026)

PERU Ministry of Economy and Finance

SMV
Superintendence of the Securities Market
"Decade of Equal 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 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 28, 2026

CIRCULAR No. 122-2026-SMV/11.1

Gentlemen

General Regime Issuers

Present:-

Ref.: File No. 2026025132

I address you regarding the obligations of issuers with securities registered in the Public Registry of the Securities Market – RPMV, under the Superintendence of the Securities Market – SMV, among which is the obligation to disseminate material facts in a truthful, sufficient, and timely manner, as provided for in Article 27 of the Securities Market Law, Legislative Decree No. 861 and its amendments, and by the Regulation on Material Facts and Reserved Information, approved by SMV Resolution No. 005-2014-SMV/11.1 and its amendments (hereinafter, HI Regulation).

In this regard, within the framework of 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 fact, the monthly position in financial derivative instruments, according to item 18.11 of 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 fact with the following updated details of its derivative instruments as of the reporting date:

1. Derivative Instrument.
2. Purpose.
3. Notional Amount.
4. Asset / Liability or Variable that the derivative hedges.
5. Currency.

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

PERU Ministry of Economy and Finance

SMV
Superintendence of the Securities Market
"Decade of Equal 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 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

6. Fair value of the derivative instrument at the close of the reporting month.
7. Total accumulated gain/loss for the year by financial derivative instruments.
8. Other relevant or explanatory information at the Issuer's discretion.
   (...)"

In this sense, you are exhorted to adopt, within the framework of the duty of diligence, the necessary measures to comply with the aforementioned obligation, which has a due date of June 12, 2026^2.

Likewise, you are reminded that the material fact must be sent using the "Form for monthly position in Financial Derivative Instruments" for which you must attach the template found in the material facts section of the MVNet System^3.

In the event that, as of 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 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, and therefore 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,

Alix Godos
General Superintendent
General Intendancy of Conduct Supervision

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