General Superintendent Resolution No. 050-2025-SMV/11.1

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equality of Opportunities for Women and Men" "Year of recovery and consolidation of the Peruvian economy" 1 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 General Superintendent Resolution SMV No. 050-2025-SMV/11.1 Lima, September 29, 2025 The General Superintendent of Conduct Supervision Seen:
File No. 2025027876, as well as Internal Report No. 1363-2025-SMV/11.1 dated September 29, 2025, from the General Superintendent of Conduct Supervision of the Adjunct Superintendency of Conduct Supervision of Markets. Considering:
That, at the General Shareholders' Meeting of Financiera Efectiva S.A., held on April 19, 2023, the issuance, by private offering, of a single corporate bond named "Issuance of the Corporate Bond of Financiera Efectiva S.A.", up to a total amount of S/ 20,000,000.00 (Twenty Million and 00/100 Soles); and, the appointment of Messrs. Juan Carlos Del Alcázar Chávez, José Antonio Iturriaga Travezan, Manuel Ernesto Cardenal Prato, Juan Antonio Buendía Sardón and Erika Lyzett Castillo Real, was agreed upon, so that two (02) of them, acting jointly, determine the terms, characteristics and/or conditions of issuance of the referenced corporate bond, as well as the conditions related to its splitting; That, according to the "Corporate Bond Issuance Contract" corresponding to the Second Issuance of Corporate Bonds of Financiera Efectiva S.A., signed on June 11, 2025 between Financiera Efectiva S.A. and BNB Valores Perú S.A. Stockbroker Company, in the capacity of Representative of the Bondholders, on April 24, 2023, by Private Offering, Financiera Efectiva S.A. placed the Corporate Bond for the value of S/ 20,000,000.00 (Twenty Million and 00/100 Soles); That, by Bondholders' Assembly of the Corporate Bond of Financiera Efectiva S.A., held on October 06, 2023, the following was approved: (i) Substitution and splitting of the corporate bond into 20,000 corporate bonds with a nominal value of S/ 1,000.00 (One Thousand and 00/100 Soles) each; and, consequently, that the issuing company initiate the procedure before the Superintendency of Banks, Insurance and AFP – SBS to obtain the authorization of said entity; (ii) Registration of the corporate bonds, resulting from the substitution and splitting of the corporate bond, in the Public Registry of the Securities Market, among others; and (iii) Granting powers to the issuer and to whom it designates as its representative to

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equality of Opportunities for Women and Men" "Year of recovery and consolidation of the Peruvian economy" 2 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 sign and grant any public and/or private instrument to formalize the agreements approved; That, by SBS Resolution No. 00107-2025 dated January 13, 2025, the SBS resolved, among others, to give a favorable opinion so that Financiera Efectiva S.A. carries out the splitting of the Second Issuance of a Corporate Bond of Financiera Efectiva S.A., for the sum of S/ 20,000,000.00 (Twenty Million and 00/100 Soles), with the aim that they can be substituted and split into 20,000 corporate bonds with a nominal value of S/ 1,000.00 (One Thousand and 00/100 Soles) each; That, on June 11, 2025, Financiera Efectiva S.A. and BNB Valores Perú S.A. Stockbroker Company, signed the "Corporate Bond Issuance Contract" corresponding to the Second Issuance of Corporate Bonds of Financiera Efectiva S.A., through which the comprehensive modification of the initial issuance contract was carried out; establishing the terms, conditions and characteristics general of the "Second Issuance of Corporate Bonds of Financiera Efectiva S.A."; That, by letter presented on June 26, 2025, Financiera Efectiva S.A. requested the Securities Market Superintendence for the secondary registration of previously issued national securities, by private offering, named "Second Issuance of Corporate Bonds of Financiera Efectiva S.A." for their secondary trading, in the Public Registry of the Securities Market and in the Securities Registry of the Lima Stock Exchange; That, in accordance with what is established in article 7, paragraph 7.3, of the Regulations on Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange Wheel, approved by Resolution No. 031-2012-SMV/01 and its modifying norms, via Letter EMI324/2025, the Lima Stock Exchange sent to the SMV the conclusions of its evaluation of the documentation and information presented by Financiera Efectiva S.A. for the purposes of the procedure; That, on September 26, 2025, Financiera Efectiva S.A. completed the documentation and information requirements required in the present procedure, within the framework of what is provided by the Single Text of the Securities Market Law, Legislative Decree No. 861, approved by Supreme Decree No. 020-2023- EF, and by the Regulations on Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange Wheel; That, article 7, paragraph 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 amendments, establishes that the decisions contained in administrative resolutions that resolve, among others, the registration of securities in the Public Registry of the Securities Market, must be subject to dissemination through the Institutional Page of the SMV on the Digital Platform of the Peruvian State for Citizen Orientation (www.gob.pe/smv); and, Being in accordance with what is provided by article 19 and following of the Single Text of the Securities Market Law; articles 6, 7 and 8 of the Regulations on Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange Wheel; as well as article 46, paragraph 6, of the Organization and Functions Regulations of the SMV, approved by Supreme Decree No. 216-2011-EF and its modifying norms, which empowers the General Superintendent of

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equality of Opportunities for Women and Men" "Year of recovery and consolidation of the Peruvian economy" 3 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 Conduct Supervision to order the registration of securities in the Public Registry of the Securities Market. Resolves:
Article 1.- Order, for their secondary public trading,
the registration of the securities named "Second Issuance of Corporate Bonds of Financiera Efectiva S.A.", for a total outstanding amount of S/ 20,000,000.00 (Twenty Million and 00/100 Soles), and whose issuance has derived from a private offering, in the Public Registry of the Securities Market, under the responsibility of the Securities Market Superintendence.
Article 2.- Pronounce in favor of the registration of the
securities indicated in the preceding article in the Securities Registry of the Lima Stock Exchange.
Article 3.- The registration of the securities for their
secondary trading referred to in this resolution, and whose issuance derives from a private offering, has not involved administrative activities of verification or inspection, nor of audit of the information presented, nor an examination of the economic – financial situation of the issuer, in accordance with what is provided by article 21 of the Single Text of the Securities Market Law. Likewise, the registration of the aforementioned securities does not imply certification by the Securities Market Superintendence regarding their goodness, the solvency of the issuer, nor regarding the risks of the security or the offer; being the issuer responsible for the truthfulness of the information presented to the market, in accordance with what is established by articles 13 and 24 of the Single Text of the Securities Market Law.
Article 4.- Disseminate this Resolution on the Institutional
Page of the Securities Market Superintendence on the Digital Platform
Unique of the Peruvian State for citizen orientation (www.gob.pe/smv).
Article 5.- Transcribe this resolution to
Financiera Efectiva S.A., in the capacity of issuer; to BNB Valores Perú S.A. Stockbroker Company, in the capacity of Representative of the Bondholders; 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