Circular No. 171-2025

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 on 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 20, 2025 CIRCULAR No. 171-2025-SMV/11.1 Gentlemen NATIONAL SECURITY ISSUERS Present.- Ref.: File No. 2025011514 I address you regarding the information obligations in your capacity as issuers with securities registered in the Public Registry of the Securities Market – RPMV, within the framework of what is provided in 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 Resolution SMV No. 013-2023-SMV/01 (hereinafter, EEFF Standards).

In this regard, without prejudice to the obligations for preparation, presentation and dissemination of financial information applicable to you, within the framework established in Article 181 of the EEFF Standards, it is required that your represented entity inform whether it is or is not required to prepare consolidated financial statements by disposition of the IFRS – International Financial Reporting Standards issued by the International Accounting Standards Board (IASB, in English) currently in force internationally, for which it must complete the annex of this circular2, which must be signed by the Stock Market Representative.

This requirement must be attended to within a maximum period of three (03) business days, calculated from the next business day following the notification of this circular, through the following option of the MVNet System:

1 "Article 18.- Obligated subjects who are not required to present consolidated financial statements Obligated subjects who are controllers but who, by disposition of the IFRS, are not required to prepare consolidated financial statements, will not be required to comply with the obligation to prepare this type of information, and must present, at the time they submit their annual audited individual financial statements, a sworn statement containing the corresponding grounds." (Underline added)

2 The editable version (Word) is available on the Institutional Page of the Securities Market Superintendence on the Peruvian State's Unique Digital Platform (www.gob.pe/smv) through the following path: SMV Portal >> Section "Guidance and Education" >> Circulars IGSC.

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 on 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 "Notification Electronic Box => Give Response", selecting the file of the reference. Without further particulars, I remain at your disposal. Sincerely, Alix Godos General Superintendent General Superintendent of Conduct Supervision

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 on 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
ANNEX
Circular – Article 18 of the EEFF Standards
Issuer's name or corporate name:
Date:
Statement 1 Mark an option
The issuer is a controller. ☐ YES ☐ NO
NOTE: If the answer to Statement No. 1 is "NO", it is not necessary to continue with Statement No. 2. Statement 2 - Obligation to prepare consolidated financial statements Mark an option ☐ According to the disposition of the IFRS, the issuer IS required to prepare consolidated financial statements. ☐ According to the disposition of the IFRS, the issuer IS NOT required to prepare consolidated financial statements. ______ Stock Market Representative3

3 Indicate the full name of the Stock Market Representative.