General Supervision of Conduct Resolution No. 034-2026-SMV/11.1

PERÚ Ministry of Economy and Finance

SMV Securities Market Superintendence "Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" 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 Supervision of Conduct Resolution No. 034-2026-SMV/11.1 Lima, June 23, 2026 The General Superintendent of Conduct Supervision Seen: File No. 2026028108, as well as Internal Report No. 943-2026-SMV/11.1 of June 23, 2026, 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 June 17, 2026, Corporación Financiera de Desarrollo S.A. – COFIDE requested the Securities Market Superintendence – SMV, within the framework of the regime applicable to the Institutional Investors Market, the registration of the issuance program named "Sixth Program of Debt-Representative Instruments of COFIDE", up to a maximum outstanding amount of US$ 200,000,000.00 (Two Hundred Million and 00/100 United States Dollars) or its equivalent in Soles, and the registration of the respective Master Prospectus in the "Institutional Investors Market" section of the Public Registry of the Securities Market – RPMV; That, from the documentation and information presented as support for the request to which this resolution refers, it is noted that in the Board of Directors Session of Corporación Financiera de Desarrollo S.A. – COFIDE, held on January 8, 2025, the approval of the program named "Sixth Program of Debt-Representative Instruments of COFIDE" was agreed upon; the delegation to the Assets and Liabilities Committee to determine the terms, characteristics and conditions of the issuances to be carried out within the framework of the aforementioned program; as well as the granting of necessary powers to the officials José Sarmiento Giove, Paul Bringas Arboccó, Belisario Morán Vásquez, Carmen Sanguineti Corzo, Leo Cervantes López and Eduardo Escobal Mc Evoy, so that they can sign all contracts and documents that are necessary to achieve the implementation, registration and recording of the aforementioned program; That, by means of SBS Resolution No. 02243-2025 of June 25, 2025, the Superintendence of Banks, Insurance and Private Pension Fund Administrators – SBS resolved, among other things, to give a favorable opinion so that Corporación Financiera de Desarrollo S.A. – COFIDE can carry out the "Sixth Program of Debt-Representative Instruments of COFIDE", up to an amount of US$

PERÚ Ministry of Economy and Finance

SMV Securities Market Superintendence "Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" 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 200,000,000.00 (Two Hundred Million and 00/100 United States Dollars), with issuances being able to be carried out in both national currency and foreign currency; That, in accordance with what is provided 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 who are 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, the offer or the program; That, in this sense, from the evaluation carried out on the documentation presented by Corporación Financiera de Desarrollo S.A. – COFIDE, within the framework of the aforementioned 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 regulations; 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 issuance programs and securities within the framework of an anticipatory procedure, as well as the registration of the informative prospectuses, in the Public Registry of the Securities Market, must be subject to dissemination through the Institutional Page of the SMV on the Unique Digital Platform of the Peruvian State for Citizen Orientation (www.gob.pe/smv); and, Being in accordance with what is provided 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 of 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 said offers. Resolves: Article 1.- To dispose, within the framework of an anticipatory procedure, the registration of the issuance program named "Sixth Program of Debt-Representative Instruments of COFIDE", up to a maximum outstanding amount of US$ 200,000,000.00 (Two Hundred Million and 00/100 United States Dollars) or its equivalent in Soles, and the registration of the corresponding Master Prospectus in the "Institutional Investors Market" section of the Public Registry of the Securities Market – RPMV.

PERÚ Ministry of Economy and Finance

SMV Securities Market Superintendence "Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" 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.- The issuances and/or the offers, by public offer, that are carried out 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 issuance program, a term that has the character of non-extendable and which must be directed exclusively to institutional investors, in accordance with what is provided in the cited regulations. Article 3.- The placement of the securities to be registered within the framework of the "Sixth Program of Debt-Representative Instruments of COFIDE" may be carried out as long as the term of the program has not expired. Article 4.- The securities issued within the framework of the Regulations of the Institutional Investors Market, exclusively, may be subject to offer, subscription, acquisition or placement among institutional investors, in accordance with what is provided by article 6, numeral 6.10, of the cited regulations. Article 5.- As long as the issuer maintains securities registered in the Public Registry of the Securities Market – RPMV, under the shelter of what is established in the general regime of the securities market, the regime of periodic and eventual information disclosure applicable will be that contained in the Single Ordered Text of the Securities Market Law, Legislative Decree No. 861, approved by Supreme Decree No. 020-2023-EF, and in the regulatory norms that develop the obligations contained in said law, prevailing over the disclosure regime provided for in the Regulations of the Institutional Investors Market, in accordance with what is established by articles 6, numerals 6.6 and 6.8, and 16 of the Regulations of the Institutional Investors Market. 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 said 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 or of the offer. Likewise, it does not correspond to the Securities Market Superintendence – SMV to pronounce itself regarding the claims or complaints that may arise regarding said registration or regarding the offer of securities derived from it, without prejudice to the civil and/or penal responsibilities that may correspond to those responsible for the elaboration and presentation of the information. Article 7.- The registration of the issuance program referred to in this resolution has not entailed 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 provided by articles 21 and 24 of the Single Ordered Text of the Securities Market Law. Likewise, the registration of the issuance program and the registration of the respective informative prospectus does not imply that the Securities Market Superintendence – SMV recommends investment in the securities or gives a favorable opinion on the business prospects.

PERÚ Ministry of Economy and Finance

SMV Securities Market Superintendence "Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" 4 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 8.- To disseminate this Resolution on the Institutional Page of the Securities Market Superintendence on the Unique Digital Platform of the Peruvian State for Citizen Orientation (www.gob.pe/smv). Article 9.- To transcribe this resolution to Corporación Financiera de Desarrollo S.A. – COFIDE, in the capacity of issuer and structuring entity; to the Banco de Crédito del Perú, in the capacity of Bondholders' Representative; 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