Circular No. 176-2025 — SMV — PE

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendency
"Decade of Equal Opportunities for Women and Men" "Year of recovery and consolidation of the Peruvian economy" Av. Paseo de la Republica 3617 San Isidro Central: 610- 6300 www.smv.gob.pe Electronically signed document under 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 21, 2025 CIRCULAR No. 176-2025-SMV/11.1 Gentlemen Risk Classification Companies Present.- Ref.: File No. 2025011986 I address you regarding the obligation of Risk Classification Companies (hereinafter, RCC) registered in the Public Registry of the Securities Market – RPMV to submit the income distribution table, which must be submitted at the same time as the audited annual individual financial information, in accordance with what is provided in article 35, numeral 35.3 of the Regulation of Risk Classification Companies, approved by SMV Resolution No. 032-2015-SMV/01 and its amendments (hereinafter, RCC Regulation). In this regard, within the framework of the preventive supervision activities being carried out by the General Superintendent of Conduct Supervision – IGSC, your represented entity is reminded that:
i) The income distribution table must be prepared strictly complying with the structure and information indicated in Annex 7 of the RCC Regulation. ii) If the combined income of clients that do not form any economic group exceeds 30% of total income, the income received from each client must be broken down. iii) Total income and clients with significant public debt securities – VRDOP classified must correspond with the information presented in the income statement and the annual report of the RCC, respectively. iv) Income from classification of VRDOP must correspond to securities registered in the RPMV. In this sense, considering the above, your represented entity is exhorted to apply due diligence and take all necessary measures to comply with the submission of the income distribution table corresponding to the 2024 economic year, in accordance with what is provided by the RCC Regulation. Finally, it is appropriate to indicate that this circular is of a preventive and referential nature and therefore does not require a response; however,

PERU Ministry of Economy and Finance