General Superintendent of Conduct Supervision Resolution No. 048-2025-SMV/11.1

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" 1 Electronically signed document under 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 General Superintendent of SMV Resolution No. 048-2025-SMV/11.1 Lima, September 25, 2025 The General Superintendent of Conduct Supervision Seen:
The file No. 2025041182, as well as the Internal Report No. 1351-2025-SMV/11.1 of September 24, 2025, from the General Superintendent of Conduct Supervision of the Adjunct Superintendence of Conduct Supervision of Markets. Considering:
That, by means of a written submission presented on September 18, 2025, Interconexión Eléctrica ISA Perú S.A. requested the Securities Market Superintendence – SMV, within the framework of the regime applicable to the Institutional Investors Market, the registration of the emission program titled "First Corporate Bond Program of Interconexión Eléctrica ISA Perú S.A.", up to a maximum circulation amount of S/ 208’405,000.00 (Two Hundred Eight Million Four Hundred Five Thousand and 00/100 Soles) or its equivalent in United States Dollars, and the registration of the corresponding Master Prospectus in the section "Of the Institutional Investors Market" of the Public Registry of the Securities Market – RPMV; That, in the documentation and information presented as support for the request to which this resolution refers, it is appreciated that in the General Shareholders' Meeting of Interconexión Eléctrica ISA Perú S.A., held on July 24 of 2025, the issuance of corporate bonds under the emission program titled "First Corporate Bond Program of Interconexión Eléctrica ISA Perú S.A." was approved, up to a maximum circulation amount of S/ 208’405,000.00 (Two Hundred Eight Million Four Hundred Five Thousand and 00/100 Soles) or its equivalent in United States Dollars; and, the delegation of the broadest powers to the Board of Directors of the company was agreed upon to determine the terms, characteristics and conditions of the aforementioned program and its issuances. Likewise, it is appreciated that, within the framework of the aforementioned General Shareholders' Meeting agreement of Interconexión Eléctrica ISA Perú S.A., the Board of Directors of the company, in a session held on July 24, 2025, authorized Mr. Cristian Augusto Remolina Alvarez, in his capacity as representative of Red de Energía del Perú S.A., General Manager of the company, and Mr. Gonzalo León Maya Agudelo, so that either of them, acting individually and with sole signature, could determine the terms, conditions and characteristics of the "First Corporate Bond Program of Interconexión Eléctrica ISA Perú S.A." and its issuances, as well as —among others— sign all the

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" 2 Electronically signed document under 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 public and private documents required for the compliance of the aforementioned agreement; That, in accordance with what is established by article 6 of the Regulations of the Institutional Investors Market, approved by SMV Resolution No. 021-2013-SMV/01 and its modifying norms, the competence of the SMV in the registration procedure of a public offer directed exclusively to institutional investors that is under the regime of the aforementioned regulations, as well as of the respective program and securities, is limited solely to the verification of the presentation of the documentation or requirements established in the Regulations of the Institutional Investors Market; without this implying a statement or validation regarding the content of the documentation or a certification on the goodness, the solvency of the issuer, nor on the risks of the security, of the offer or of the program; That, in this sense, from the evaluation carried out on the documentation presented by Interconexión Eléctrica ISA Perú S.A., within the framework of the mentioned request, it has been verified that said entity has complied with presenting the requirements established in article 8 of the Regulations of the Institutional Investors Market for the offers indicated in article 2, numeral 2.1, of the cited regulation; That, article 7, numeral 6, of the Policy on Dissemination of Normative Projects, General Character Legal Norms, Early Agenda and Other Administrative Acts of the SMV, approved by SMV Resolution No. 014-2014- SMV/01 and its modifying norms, establishes that the decisions contained in administrative resolutions referred to the registration of emission programs and securities within the framework of an advance procedure, as well as the registration of the information prospectuses, in the Public Registry of the Securities Market, must be subject to dissemination through the Institutional Page of the SMV on the Digital Unique Platform of the Peruvian State for Citizen Orientation (www.gob.pe/smv); and, Being in accordance with what is established by article 1 of the Law for the Promotion of the Securities Market, Law No. 30050; articles 2, 7, 8 and 10 of the Regulations of the Institutional Investors Market; as well as by article 46, numeral 4, of the Regulations on Organization and Functions of the Securities Market Superintendence, approved by Supreme Decree No. 216-2011-EF, which authorizes the General Superintendent of Conduct Supervision to resolve the requests formulated by the regulated entities related to primary public offers and to evaluate and/or resolve any
procedure linked to such offers. Resolves:
Article 1°.- To dispose, within the framework of an advance
procedure, the registration of the emission program titled "First Corporate Bond Program of Interconexión Eléctrica ISA Perú S.A.", up to a maximum circulation amount of S/ 208’405,000.00 (Two Hundred Eight Million Four Hundred Five Thousand and 00/100 Soles) or its equivalent in United States Dollars, and the registration of the corresponding Master Prospectus in the section "Of the Institutional Investors Market" of the Public Registry of the Securities Market – RPMV.

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" 3 Electronically signed document under 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
Article 2°.- The issuances and/or offers that are
made by virtue of the registration referred to in article 1° of this resolution, in accordance with what is established in article 11, numeral 11.2, of the Regulations of the Institutional Investors Market, may be carried out during the six (06) years following the date of registration of the emission program, period which is of an irrevocable nature and must be directed exclusively to institutional investors, in accordance with what is established by the cited regulation.
Article 3°.- The placement of the securities to be registered
within the framework of the "First Corporate Bond Program of Interconexión Eléctrica ISA Perú S.A.", may be carried out within an irrevocable period that will not exceed three (3) years, counted from the date of its registration in the Public Registry of the Securities Market – RPMV, provided that the program's term has not expired.
Article 4°.- The securities issued within the framework of the
Regulations of the Institutional Investors Market, solely, can be subject to offer, subscription, acquisition or placement among institutional investors, in accordance with what is established by article 6, numeral 6.10, of the cited regulation.
Article 5°.- In accordance with what is established by
article 6, numeral 6.8, of the Regulations of the Institutional Investors Market and,
as long as Interconexión Eléctrica ISA Perú S.A. does not maintain securities registered in the Public Registry of the Securities Market under the general regime or the Alternative Securities Market, the special regime of periodic and eventual information disclosure provided for in the cited regulation will apply to it.
Article 6°.- The competence of the Securities
Market Superintendence – SMV in the registration procedure referred to in article 1° of this resolution is limited solely to the verification of the presentation of the documentation or requirements established in the Regulations of the Institutional Investors Market, without such verification implying a statement or validation regarding its content, or a certification on the goodness, the solvency of the issuer, nor on the risks of the security nor of the offer. Likewise, it does not correspond to the Securities Market Superintendence – SMV to make a statement regarding claims or complaints that might arise regarding said registration or regarding the offer of securities derived from it, without prejudice to the civil and/or criminal responsibilities that might correspond to the responsible parties for the preparation and presentation of the information.
Article 7°.- The registration of the emission program to
which this resolution refers has not involved administrative activities of verification, nor inspection, nor audit of the information presented, nor an examination of the economic – financial situation of the issuer and does not imply certification by the Securities Market Superintendence – SMV regarding its goodness, the solvency of the issuer, nor on the risks of the security or of the offer, in accordance with what is established by articles 21 and 24 of the Single Text of the Law of the Securities Market. Likewise, the registration of the emission program, as well as the registration of the respective information prospectus does not imply that the Securities Market Superintendence – SMV recommends investment in the securities or expresses a favorable opinion on the business prospects.

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" 4 Electronically signed document under 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
Article 8°.- To disseminate this resolution on the
Institutional Page of the SMV on the Digital Unique Platform of the Peruvian State for Citizen Orientation (www.gob.pe/smv).
Article 9°.- To transcribe this Resolution to
Interconexión Eléctrica ISA Perú S.A., in its capacity as issuer; to Scotiabank Perú S.A.A., in its capacity as structuring entity; to Scotia Sociedad Agente de Bolsa S.A., in its capacity as placing agent; to CAVALI S.A. I.C.L.V.; and, to the Lima Stock Exchange S.A. Register, communicate and disseminate. Alix Godos General Superintendent General Superintendent of Conduct Supervision