Circular No. 144-2025

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equal Opportunities for Women and Men" "Year of recovery and consolidation of the Peruvian economy" Av. Paseo de la República 3617 San Isidro Central: 610 - 6300 www.smv.gob.pe Electronically signed document within 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, March 14, 2025 CIRCULAR No. 144-2025-SMV/11.1 Gentlemen Risk Classification Companies Present.- Ref.: File No. 2025010745 I address you regarding the obligation of risk classification companies – ECRs registered in the Public Registry of the Securities Market – RPMV – to present their individual audited annual financial information, in accordance with what is provided in Article 35, item 35.2 1 , of the Regulation of Risk Classification Companies, approved by SMV Resolution No. 032-2015- SMV/01 and its amendments (hereinafter, ECR Regulation). In this regard, within the framework of the preventive administrative activities carried out by the General Superintendence of Conduct Supervision – IGSC, we remind you that Article 34 of the ECR Regulation establishes that ECRs are obligated to present their financial information to the SMV in accordance with what is established in the Financial Information Regulation, approved by CONASEV Resolution No. 103-1999-EF/94.10 and amendments (hereinafter, Financial Information Regulation), and with the other complementary norms that are applicable. In this sense, it should be indicated that Article 37 of the Financial Information Regulation provides that the preparation and presentation of financial statements is the responsibility of the Board of Directors and/or the management of the ECR, while the audit firm is responsible for the content of the audit report it issues, which is based on the audit work. Likewise, it should be indicated that Article 6 of the Standards on Preparation, Presentation and Dissemination of Financial Statements, Annual Report and Management Report applicable to entities supervised by the Securities Market Superintendence, approved by SMV Resolution No. 013-2023-SMV/01, establishes that obligated subjects – among which ECRs are included – are responsible for the truthfulness and sufficiency of the information contained in the financial statements and for the timeliness of their presentation and dissemination, among others.

1
«Article 35.- Presentation of financial information The financial information that Classifiers must present to the SMV, the following applies:
(…)
35.2 Present individual audited annual financial information
(…)».

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equal Opportunities for Women and Men" "Year of recovery and consolidation of the Peruvian economy" Av. Paseo de la República 3617 San Isidro Central: 610 - 6300 www.smv.gob.pe Electronically signed document within 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 Finally, it should be noted that this circular requires no response, since its character is solely advisory, preventive and referential, therefore it does not exempt its representative from the responsibility to know, analyze and comply with the securities market regulations and, consequently, to comply fully with the presentation obligations that are required of it, avoiding the responsibilities and administrative measures that may arise from non-compliance. Sincerely, Alix Godos General Superintendent General Superintendence of Conduct Supervision