General Superintendent Resolution No. 060-2025-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 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 General Superintendent Resolution SMV No. 060-2025-SMV/11.1 Lima, November 04, 2025 The General Superintendent of Conduct Supervision Seen:
File No. 2025043675, as well as Internal Report No. 1549-2025-SMV/11.1, from the General Superintendent of Conduct Supervision of the Adjunct Superintendence of Market Conduct Supervision. Considering:
That, by means of a written request presented on October 06, 2025, Cosapi S.A. requested the Securities Market Superintendence – SMV, through the Single Window system, the exclusion of the securities named "First Issuance of the First Cosapi Corporate Bonds Program", which were inscribed and placed within the framework of the "First Cosapi Corporate Bonds Program", from the Public Registry of the Securities Market and from the Registry of Securities of the Lima Stock Exchange, due to the total cancellation of the obligations derived from them; That, it has been noted that, by means of Resolution of General Superintendent SMV No. 076-2015-SMV/11.1 of September 02, 2015, in the framework of an advance procedure, the issuance program named "First Cosapi Corporate Bonds Program" was inscribed, up to a maximum amount in circulation of US$ 100,000,000.00 (One Hundred Million and 00/100 Dollars of the United States of America) or its equivalent in Soles, and the corresponding Master Prospectus was registered in the Public Registry of the Securities Market; That, within the framework of the "First Cosapi Corporate Bonds Program", by virtue of what was resolved by General Superintendent Resolution SMV No. 076-2015-SMV/11.1 of September 02, 2015, the securities named "First Issuance of the First Cosapi Corporate Bonds Program" were inscribed, up to a maximum amount of S/ 100,000,000.00 (One Hundred Million and 00/100 Soles), and the respective Complement to the Master Prospectus was registered in the Public Registry of the Securities Market and in the Registry of Securities of the Lima Stock Exchange; That, from the evaluation of the documentation presented by Cosapi S.A., it has been verified the presentation of the documents referred to the total cancellation of the obligations derived from the securities named "First Issuance of the First Cosapi Corporate Bonds Program"; That, Cosapi S.A. has complied with presenting the information and documentation required by the Single Text of the Law of the Securities

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 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 Market, Legislative Decree No. 861, approved by Supreme Decree No. 020-2023-EF; as well as by the Regulation on the Inscription and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange Wheel, for the purposes of the exclusion of the securities named "First Issuance of the First Cosapi Corporate Bonds Program"; That, article 39, letter b), of the Single Text of the Law of the Securities Market; as well as articles 20 and 23 of the Regulation on Inscription and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange Wheel, establish that the exclusion of a security from the Public Registry of the Securities Market takes place by reasoned resolution of the SMV, when the extinction of rights over the security operates, by amortization, total redemption or other cause; That, regarding the obligation to carry out a Public Buy Offer for Exclusion – OPC when a security is excluded from the Public Registry of the Securities Market, established in article 41 of the Single Text of the Law of the Securities Market and in article 32 of the Regulation on Public Offer of Acquisition and Purchase of Securities by Exclusion, approved by Resolution CONASEV No. 009-2006-EF/94.10 and its modifying norms, it must be noted that the exclusion of the securities named "First Issuance of the First Cosapi Corporate Bonds Program" falls within the causal of exception for the non-realization of an OPC, contemplated in article 23 of the Regulation on Inscription and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange Wheel, as well as in article 37, letter a), of the Regulation on Public Offer of Acquisition and Purchase of Securities by Exclusion; 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 that resolve the exclusion of securities from the Public Registry of the Securities Market must be subject to dissemination through the SMV Institutional Website on the Digital Platform Unique of the Peruvian State for Citizen Orientation (www.gob.pe/smv); and, Being in accordance with what is provided by article 39, letter b), of the Single Text of the Law of the Securities Market; articles 20, 21 and 23 of the Regulation on Inscription and Exclusion of Securities in the Public Registry of the Securities
Market and in the Stock Exchange Wheel; as well as by article 46, numeral 6, of the Regulation on Organization and Functions of the Securities Market Superintendence, approved by Supreme Decree No. 216-2011-EF and its amendments, which empowers the General Superintendent of Conduct Supervision to order the exclusion of securities from the Public Registry of the Securities Market. Resolves:
Article 1.- Order the exclusion of the securities
named "First Issuance of the First Cosapi Corporate Bonds Program", corresponding to the "First Cosapi Corporate Bonds Program", from the Public Registry of the Securities Market.

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 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
Article 2.- Rule in favor of the exclusion of the
securities indicated in the preceding article, from the Registry of Securities of the Lima Stock Exchange.
Article 3.- Disseminate this resolution on the SMV Institutional Website on the Digital Platform Unique of the Peruvian State for Citizen Orientation (www.gob.pe/smv).
Article 4.- Transcribe this resolution to Cosapi S.A., in the capacity of issuer; to Scotiabank Perú S.A.A., in the capacity of Representative of the Bondholders; to Credicorp Capital Servicios Financieros S.A., in the capacity of structuring entity; to the Lima Stock Exchange S.A.; and, to CAVALI S.A. I.C.L.V.
Register, communicate and disseminate.
Alix Godos
General Superintendent
General Superintendent of Conduct Supervision