Circular No. 383-2025

PERU Ministry of Economy and Finance

SMV
Superintendency of the Securities Market
"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 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, August 4, 2025 CIRCULAR NO. 383-2025-SMV/11.1 Gentlemen Issuers of the General Regime Present:- Ref.: File No. 2025034617 I address you regarding the obligations held by issuers with securities registered in the Public Registry of the Securities Market – RPMV under the Superintendency of the Securities Market – SMV, among which is the obligation to disseminate material facts truthfully, sufficiently, and timely, as provided for in Article 27 of the Securities Market Law, Legislative Decree No. 861 and its amendments, and by the Regulation on Material Facts and Confidential Information, approved by SMV Resolution No. 005-2014- SMV/11.1 and its amendments (hereinafter, HI Regulation). Regarding this matter, within the framework of what is provided for in Articles 3, 4 and 5 of the HI Regulation and considering that your represented entity, upon submission of its individual or separate interim financial statements as of June 31, 2025, declared that it is obligated to present information on the monthly position of its financial derivative instruments, it is necessary to remind your represented entity of its obligation to disseminate as a material fact, 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 HI Regulation, which provides as follows:
« Annex 2
Monthly position in financial derivative instruments (…)
4. The obligated issuer must send, within ten (10) business days
following the close of each month, a material fact with the following detail of its derivative instruments updated to the date of the report:

1. Derivative Instrument.
2. Purpose.
3. Notional Amount.

1 "Monthly position in financial derivative instruments. In accordance with what is stated in Annex 2".

PERU Ministry of Economy and Finance

SMV
Superintendency of the Securities Market
"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 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
4. Asset / Liability or Variable that the derivative hedges.
5. Currency.
6. Fair value of the derivative instrument at the close of the reporting month
7. Total accumulated gain / loss amount for the year by
financial derivative instruments.
8. Other relevant or explanatory information at the Issuer's discretion.
(…)»
To this effect, you are urged to, within the framework of the duty of diligence, adopt the necessary measures for compliance with the aforementioned obligation, which has a final deadline of August 15, 2025 2. Likewise, you are reminded that the material fact must be sent using the "Form for monthly position in Financial Derivative Instruments", for which you must attach the template found in the section on material facts of the MVNet System 3. In case that, by the date of receipt of this circular, your represented entity has complied with the obligation in question, we would appreciate ignoring 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 said document has a preventive character and reference purpose, therefore it does not exempt your represented entity from knowing and observing the securities market regulations and complying fully with its obligations to present the information applicable to it. Sincerely, César Figueroa Benites General Intendancy (e) General Intendancy of Conduct Supervision MPQ/EGLL

2 However, said term is subject to what is established in Art. 183 item 5 of the Peruvian Civil Code: «The term whose last day is a non-business day expires on the first following day». 3 Use the corresponding route in MVNet: Information Obligations >> Material Facts >> 18.1 Monthly position in financial derivative instruments.