Circular No. 143-2026-SMV/11.1

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" 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, June 30, 2026

CIRCULAR NO. 143-2026-SMV/11.1

Gentlemen
Issuers under the General Regime
Present:-
Ref.: File No. 2026029328

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 Superintendence of the Securities Market – SMV, have, among which is the obligation to disseminate material facts 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 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 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 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 details of its derivative instruments updated to the date of the report:

1. Derivative Instrument.
2. Purpose.
3. Notional Amount.

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

4. Asset / Liability or Variable that the derivative hedges.
5. Currency.
6. Fair value of the derivative instrument at the close of the reporting month.
7. Total accumulated gain / loss amount 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, within the framework of the duty of diligence, adopt the necessary measures for compliance with the aforementioned obligation, which has a due date of July 14, 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 section on material facts in 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, 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,

Alix Godos
General Superintendent
General Superintendent of Conduct Supervision

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