Circular No. 521-2025 — SMV — PE

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equality of Opportunities for Women and Men" "Year of the 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 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, November 18, 2025 CIRCULAR No. 521-2025-SMV/11.1 Gentlemen Issuers of the General Regime Present:- I address you to inform you that, from the processing of information through the corresponding control systems and processes, it has been detected that your represented entity has not complied with its obligation to present and disseminate the material events contained in its approved interim individual or separate financial statements as of September 30, 2025, as well as the corresponding Management Report for said period, in accordance with what is provided by the Regulation on Material Events and Reserved Information, approved by SMV Resolution No. 005-2014-SMV/01 and its amendments, and the Standards on Preparation and Dissemination of Financial Statements, Annual Report and Management Report applicable to entities supervised by the Securities Market Superintendence - SMV, approved by SMV Resolution No. 013-2023-SMV/01. In this regard, you are reminded that the non-presentation or late presentation of the information indicated in the preceding paragraph constitute a serious infraction or a minor infraction, respectively, as provided by the Sanctions Regulation, approved by SMV Resolution No. 035-2018-SMV/01 and its amendments: as well as that such failures are not subject to voluntary correction and, therefore, no exemption from liability applies. Likewise, it should be noted that the Sanctions Regulation has established that serious infractions are subject, among other sanctions, to fines between twenty-five (25) and fifty (50) UIT; while minor infractions are subject to fines between one (1) and twenty-five (25) UIT. Without prejudice to the above, it is necessary that your represented entity, within the shortest possible time, disseminate through material events its approved interim individual or separate financial statements as of September 30, 2025, as well as the Management Report corresponding to said period, since such information is indispensable for (i) the transparency of information in the securities market, (ii) the protection of investors; and (iii) the confidence of these and the general public in said market; elements that are foundations, for the existence and normal functioning of the Peruvian securities market. In this line, it is necessary to indicate that in the absence of such information, the Securities Market Superintendence - SMV may issue corrective measures requiring the presentation of the information within a specified period, as well
as that non-compliance with such measures would constitute a new infraction subject to sanction.

PERU Ministry of Economy and Finance

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