Circular No. 280-2026-SMV/11.1

PERU Ministry of Economy and Finance

SMV
Superintendency of Securities Market
"Decade of Equal Opportunities for Women and Men" "Year of Hope and the Strengthening of Democracy" Av. Paseo de la República 3617 San Isidro Switchboard: 610-6300 www.smv.gob.pe 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 San Isidro, October 02, 2026 CIRCULAR No. 280-2026-SMV/11.1 To General Regime Issuers Present.- Ref.: File No. 2026043804 I address you in relation to the obligations maintained by issuers of securities registered in the Public Registry of the Securities Market – RPMV under the charge of the Superintendency of the Securities Market – SMV, among which is the obligation to disseminate their important events in a truthful, sufficient, and timely manner, as provided by Article 27 of the Securities Market Law, Legislative Decree No. 861 and its amendments; as well as by the Regulation on Important Events and Reserved Information, approved by SMV Resolution No. 005-2014- SMV/11.1 and its amendments (hereinafter, HI Regulation). In this regard, within the framework of the provisions of Articles 3, 4, and 5 of the HI Regulation and considering that your company, at the time of presenting its interim individual or separate financial statements as of June 30, 2026, has declared that it is obliged to present information on the monthly position of its derivative financial instruments, it is necessary to remind you of your obligation to disseminate as an important event the monthly position in derivative financial instruments, according to numeral 18.1 1 Annex 1 and Annex 2 "Monthly position in derivative financial instruments" of the HI Regulation which states the following:

Annex 2
Monthly position in derivative financial instruments
(...)
4. The obligated issuer must submit, within ten (10) business days after the close of each month, an important event with the following detail of its derivative instruments updated to the date of the report:

1. Derivative instrument.
2. Purpose.
3. Notional Amount.
4. Asset/Liability or Variable that hedges the derivative.
5. Currency.

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

PERU Ministry of Economy and Finance

SMV
Superintendency of Securities Market
"Decade of Equal Opportunities for Women and Men" "Year of Hope and the Strengthening of Democracy" Av. Paseo de la República 3617 San Isidro Switchboard: 610-6300 www.smv.gob.pe 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

6. Fair value of the derivative instrument at the close of the reporting month.
7. Amount of total accumulated gain/loss in the year for derivative financial instruments.
8. Other relevant or explanatory information at the Issuer's discretion.
(...)

In this sense, within the framework of the duty of diligence, you are urged to adopt the necessary measures for the fulfillment of the aforementioned obligation, which has a due date of October 15, 2026 2. Likewise, you are reminded that the corresponding important event must be sent through the "Monthly position in Derivative Financial Instruments Form", attaching the template available in the important events section of the MVNet System 3.

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

Finally, it should be noted that this circular does not require a response from your company; and that said document is preventive and referential in nature, therefore it does not exempt your company from its responsibility to know and observe the normality of the securities market and to fully comply with its obligations to present the information that is applicable to it.

Sincerely,
Alix Godos
General Superintendent
General Superintendency of Conduct Supervision

2 However, said term is subject to what is established in article 183 numeral 5 of the Peruvian Civil Code: "The term whose last day is a holiday expires on the first following business day."
3 Use the following path in the MVNet System: Information Obligations >> Important Events >> 18.1 Monthly position in financial instruments.