Electronic document digitally signed 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

Miraflores, 02 July 2024

CIRCULAR Nº 225-2024-SMV/11.1

Gentlemen
Issuers of the Alternative Securities Market – MAV Present.-

Ref.: File No. 2024026791
Circular No. 063-2024-SMV/11.11

I am writing to you regarding the obligations that securities issuers registered in the Public Registry of the Securities Market – RPMV, in the section "On securities and/or issuance programs registered in the Alternative Securities Market", have, among which is the obligation to submit and disseminate material events – truthfully, sufficiently and in a timely manner – relating to their individual or separate interim financial statements as of 30 June 2024, duly approved, in accordance with the provisions of the Regulation on Material Events and Confidential Information approved by SMV Resolution No. 005-2014-SMV/01 and its amendments, as well as the Regulation of the Alternative Securities Market – MAV approved by SMV Resolution No. 025-2012-SMV/01 and its amendments.

In this regard, within the framework of the preventive administrative activities being carried out by the General Directorate of Conduct Supervision – IGSC, it is timely to remind you that the deadline for complying with the aforementioned obligation is 31 July 20242. It should be noted that this obligation was also set out, for informational and preventive purposes, in Circular No. 063-2024-SMV/11.1.

In this sense, your represented party is required, within the framework of the duty of care, to implement, reinforce, execute and document the necessary actions for the timely compliance of the obligations relating to the submission and dissemination of the individual or separate interim financial statements corresponding to 30 June 2024; in order to avoid the risks and administrative measures that may arise from non-compliance with said obligations.

[1] Circular No. 063-2024-SMV/11.1 https://www.smv.gob.pe/ConsultasP8/documento.aspx?vidDoc={A02DA48D-0000-C016-9693-0AC9BD96F520}

[2] In accordance with article 24 of the Regulation of the Alternative Securities Market approved by SMV Resolution No. 025-2012-SMV/01 and its amendments, the deadline for the approval and submission of the interim financial statements as of 30 June of each year is 31 July of each year.

Use the corresponding path in MVNet: Information Obligations >> Financial Information and Report.

Additionally, you are reminded that the out-of-time submission of material events and financial information is not subject to voluntary rectification and, therefore, does not exempt from liability, in accordance with the provisions of subsection c) of article 28 of the Sanctions Regulation, approved by SMV Resolution No. 035-2018-SMV/01 and its amendments.

In the event that, as of the date of receipt of this circular, your represented party has complied with the aforementioned obligation, we would appreciate it if you disregard the above.

Finally, it should be indicated that this circular does not require a response from your represented party; as well as that this document is of a preventive and referential nature, and therefore does not exempt an issuer from its responsibility to know and observe the securities market regulations and to fully comply with its applicable information submission obligations.

Nothing further, I remain at your disposal.

Sincerely,

Alix Godos
General Director
General Directorate of Conduct Supervision

Electronic document digitally signed 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