Circular No. 252-2026-SMV/11.1

PERÚ Ministry of Economy and Finance

SMV Superintendencia del Mercado de Valores

"Decade of Equal Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy"

Av. Paseo de la República 3617 San Isidro Central: 610 - 6300 www.smv.gob.pe Page 1 of 2

Document electronically signed digitally under 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, September 2, 2026

CIRCULAR No. 252-2026-SMV/11.1

Gentlemen

Issuers under the General Regime

Present:-

Ref.: File No. 2026039113

I address you regarding the obligations of issuers with securities registered in the Public Registry of the Securities Market – RPMV, under the supervision of the Superintendencia del Mercado de Valores – SMV, including the obligation to disclose material events truthfully, sufficiently, and timely, as provided by Article 27 of the Securities Market Law, Legislative Decree No. 861, and its amendments, and by the Regulation on Material Events and Confidential Information, approved by SMV Resolution No. 005-2014-SMV/11.1 and its amendments (hereinafter, Regulation HI).

In this regard, within the framework of Articles 3, 4, and 5 of the Regulation HI, and considering that your represented entity, upon submitting its individual or separate interim financial statements as of June 30, 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 disclose as a material event the monthly position in financial derivative instruments, according to item 18.1 of Annex 1 and Annex 2 "Monthly position in financial derivative instruments" of the Regulation HI, which provides the following:

" 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 event with the following details of its derivative instruments updated to the date of the report:

5. Derivative instrument.

6. Purpose.

7. Notional Amount.

8. Asset/Liability or Variable hedged by the derivative.

1 "Monthly position in financial derivative instruments, in accordance with the provisions of Annex 2".

PERÚ Ministry of Economy and Finance

SMV Superintendencia del Mercado de Valores

"Decade of Equal Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy"

Av. Paseo de la República 3617 San Isidro Central: 610 - 6300 www.smv.gob.pe Page 2 of 2

Document electronically signed digitally under 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

5. Currency.
6. Fair value of the derivative instrument at the close of the reporting month.
7. Total accumulated profit/loss 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 adopt, within the framework of the duty of diligence, the necessary measures to comply with the aforementioned obligation, which has a deadline of September 14, 2026 2.

Furthermore, you are reminded that the material event must be submitted using the "Form for monthly position in Financial Derivative Instruments" for which you must attach the template located in the section on material events of the MVNet system 3.

In case that, by the date of receipt of this circular, your represented entity has fulfilled the obligation in question, we appreciate that you 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 submit the information applicable to it.

Sincerely,

Alix Godos General Superintendent General Supervision of Conducts Directorate

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