Circular No. 491-2024

PERU Ministry of Economy and Finance

SMV
Superintendency of the Securities Market
"Decade of Equal Opportunities for Women and Men" "Year of the Bicentennial, of the consolidation of our Independence, and of the commemoration of the heroic battles of Junín and Ayacucho" Av. Santa Cruz 315 Miraflores Central: 610-6300 www.smv.gob.pe Electronically signed document within the framework of 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 Miraflores, November 28, 2024 CIRCULAR NO. 491-2024-SMV/11.1 Gentlemen Issuers of the General Regime Present:- Ref.: File No. 2024048778 I address you regarding the obligations that issuers with securities registered in the Public Registry of the Securities Market – RPMV, under the responsibility of the Superintendency of the Securities Market – SMV, have, among which is the obligation to disseminate material facts 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 Facts and Confidential Information, approved by Resolution SMV No. 005-2014-SMV/11.1 and its amendments (hereinafter, HI Regulation). Regarding this matter, within the framework of what is established in Articles 3, 4, and 5 of the HI Regulation and considering that your represented entity, when presenting its individual or separate interim financial statements as of September 30, 2024, 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 the following:
« 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 updated detail of its derivative instruments as of the reporting date:

1. Derivative Instrument.
2. Purpose.
3. Notional Amount.
4. Asset / Liability or Variable hedged by the derivative.

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 the Bicentennial, of the consolidation of our Independence, and of the commemoration of the heroic battles of Junín and Ayacucho" Av. Santa Cruz 315 Miraflores Central: 610-6300 www.smv.gob.pe Electronically signed document within the framework of 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 gain/loss amount 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 December 17, 2024 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 material facts section of the MVNet System 3. If, by the date of receipt of this circular, your represented entity has fulfilled the obligation in question, we will appreciate it if 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 said document has a preventive and referential character, so it does not exempt your represented entity from its responsibility to know and observe the securities market regulations and to fully comply with its obligations to present the information applicable to it. Without further particulars, I remain at your disposal. Sincerely, José Luis Salazar Marín General Superintendent (e) General Superintendence of Conduct Supervision

2 However, 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 expires on the first following business day". 3 Use the corresponding route in MVNet: Information Obligations >> Material Facts >> 18.1 Monthly position in financial derivative instruments.