Circular No. 424-2025

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"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 in the framework of Law No. 27269, Law of Digital Signatures and Certificates, its Regulations and modifications. 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 30, 2025 CIRCULAR No. 424-2025-SMV/11.1 Gentlemen Issuers of the General Regime Present.- Ref.: File No. 2025042543 I address you regarding the obligations that issuers with securities Registered in the Public Registry of the Securities Market – RPMV under the Securities Market Superintendence – SMV have, among which is the obligation to disseminate material events in a truthful, sufficient and timely manner, as provided by Article 27 of the Securities Market Law, Legislative Decree No. 861 and its modifications and by the Regulation on Material Events and Reserved Information, approved by SMV Resolution No. 005-2014- SMV/11.1 and its modifications (hereinafter, HI Regulation). Regarding this, within the framework of the provisions of Articles 3, 4 and 5 of the HI Regulation and considering that your represented party, at the time of submission of its individual or separate interim financial statements as of June 30, 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 party of its obligation to disseminate 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 HI Regulation, which provides as follows:

« Annex 2
Monthly position in financial derivative instruments (…)
4. The obligated issuer must submit, within ten (10) business days
after the close of each month, a material 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 the derivative hedges.

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

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"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 in the framework of Law No. 27269, Law of Digital Signatures and Certificates, its Regulations and modifications. 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. Amount of total accumulated gain / loss for the year by
financial derivative instruments.
8. Other relevant or explanatory information at the Issuer's discretion.
(…)»
In this sense, 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 deadline of October 15, 2025 2. Likewise, you are reminded that the material event 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 events of the MVNet System 3. In case that, by the date of receipt of this circular, your represented party 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 party; as well as that this document has a preventive and reference character and therefore does not exempt your represented party from knowing and observing the securities market regulations and complying fully with its obligations to present the information applicable to it. Sincerely, Alix Godos General Superintendent General Superintendent of Conduct Supervision

2 Notwithstanding, said deadline is subject to what is established in art. 183 item 5 of the Peruvian Civil Code: "The deadline whose last day is non-business ends on the first following day". 3 Use the corresponding route in MVNet: Information Obligations >> Material Events >> 18.1 Monthly position in financial derivative instruments.