General Supervision of Conducts Intendancy Resolution No. 059-2026-SMV/11.1

PERÚ Ministerio de Economía y Finanzas

SMV
Superintendencia del Mercado de Valores
“Decenio de la Igualdad de Oportunidades para Mujeres y Hombres” “Año de la Esperanza y el Fortalecimiento de la Democracia” 1 Document electronically signed digitally under 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 Conducts Intendancy Resolution No. 059-2026-SMV/11.1 Lima, October 07, 2026 Acting General Intendant for Supervision of Conducts Seen:
File No. 2026043639, as well as Internal Report No. 1596-2026-SMV/11.1 dated October 06, 2026, from the General Supervision of Conducts Intendancy of the Adjunct Supervision of Market Conducts Superintendency.
Considering:
That, by means of a document submitted on September 30, 2026, Arauco Holding Perú S.A.C. requested the Superintendency of the Securities Market – SMV, within the framework of the regime applicable to the Institutional Investors Market, the registration of the issuance program named “First Corporate Bond Program of Arauco Holding Perú, directed exclusively to Institutional Investors”, up to a maximum outstanding amount of S/ 400,000,000.00 (Four Hundred Million and 00/100 Soles) or its equivalent in United States Dollars, and the registration of the respective Master Prospectus in the section “Of the Institutional Investors Market” of the Public Registry of the Securities Market; That, in the documentation and information presented as support for the request to which this resolution refers, it is indicated that in the General Shareholders’ Meeting of Arauco Holding Perú S.A.C., held on August 19, 2026, the implementation of the issuance program named “First Corporate Bond Program of Arauco Holding Perú, directed exclusively to Institutional Investors”, up to a maximum outstanding amount of S/ 400,000,000.00 (Four Hundred Million and 00/100 Soles) or its equivalent in United States Dollars was approved; as well as the granting of powers to Mr. Francisco Javier Moyano Pérez, Mr. Alejandro José Camino Nuñez, Mr. Giancarlo Oliveri Ezcurra, Mr. Cristhian Pinillos Córdova, Mr. Américo José Francisco Vergara Sarmiento, Mr. Franco Chaparro Gazzo and Mr. José Javier Rodriguez Barbachan, so that, jointly or individually, and reporting to the Board of Directors of the company, they may, among other things, establish, determine and modify all terms, conditions and characteristics of the issuance program and of the issuances to be carried out within the framework of the aforementioned program; 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

PERÚ Ministerio de Economía y Finanzas

SMV
Superintendencia del Mercado de Valores
“Decenio de la Igualdad de Oportunidades para Mujeres y Hombres” “Año de la Esperanza y el Fortalecimiento de la Democracia” 2 Document electronically signed digitally under 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 the procedure for the registration 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 merit, 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 Arauco Holding Perú S.A.C., 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 aforementioned regulation; That, article 7, numeral 6, of the Policy on Dissemination of Normative Projects, General 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 referring to the registration of issuance programs and securities within the framework of an advance 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 Superintendency of the Securities Market, approved by Supreme Decree No. 216-2011-EF, which authorizes the General Supervision of Conducts Intendancy to resolve the requests submitted by the regulated entities related to primary public offers and to evaluate and/or resolve any procedure related to such offers. Resolves:
Article 1°.- To order, within the framework of an advance procedure, the registration of the issuance program named “First Corporate Bond Program of Arauco Holding Perú, directed exclusively to Institutional Investors”, up to a maximum outstanding amount of S/ 400,000,000.00 (Four Hundred Million 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.
Article 2°.- The issuances and/or 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 (6) years following the date of registration of the issuance program,

PERÚ Ministerio de Economía y Finanzas

SMV
Superintendencia del Mercado de Valores
“Decenio de la Igualdad de Oportunidades para Mujeres y Hombres” “Año de la Esperanza y el Fortalecimiento de la Democracia” 3 Document electronically signed digitally under 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 a term that has the character of non-extendable, and must be directed exclusively to institutional investors, in accordance with what is provided by the aforementioned regulation.
Article 3°.- The placement of the securities to be registered within the framework of the “First Corporate Bond Program of Arauco Holding Perú, directed exclusively to Institutional Investors”, may be carried out within a non-extendable term that will not exceed three (3) years, counted from the date of its registration in the Public Registry of the Securities Market, provided that 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 aforementioned regulation.
Article 5°.- In accordance with what is provided by article 6, numeral 6.8, of the Regulations of the Institutional Investors Market and, in the meantime, as long as Arauco Holding Perú S.A.C. 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 for periodic and eventual information disclosure provided in the aforementioned regulation will apply to it.
Article 6°.- The competence of the Superintendency of the Securities Market 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 merit, the solvency of the issuer, nor on the risks of the security or of the offer.
Furthermore, it does not correspond to the Superintendency of the Securities Market to rule on claims or complaints that may arise regarding such registration or regarding the offer of securities derived from it, without prejudice to the civil and/or criminal responsibilities that may correspond to those responsible for the preparation and presentation of the information.
Article 7°.- The registration of the issuance program referred to in this resolution has not involved administrative verification activities, 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 Superintendency of the Securities Market – SMV on its merit, 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 Text of the Securities Market Law.
Furthermore, the registration of the issuance program, as well as the registration of the respective Master Prospectus, does not imply that the Superintendency of the Securities Market recommends investment in the securities or expresses a favorable opinion on the business prospects.
Article 8°.- To disseminate this resolution on the Institutional Page of the SMV on the Unique Digital Platform of the Peruvian State for Citizen Orientation (www.gob.pe/smv).

PERÚ Ministerio de Economía y Finanzas

SMV
Superintendencia del Mercado de Valores
“Decenio de la Igualdad de Oportunidades para Mujeres y Hombres” “Año de la Esperanza y el Fortalecimiento de la Democracia” 4 Document electronically signed digitally under 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 9°.- To transcribe this resolution to Arauco Holding Perú S.A.C., in the capacity of issuer; to Scotiabank Perú S.A.A., in the capacity of Structuring Entity; to Scotia Sociedad Agente de Bolsa S.A., in the capacity of placing agent; to the Inter-American Bank of Finance, in the capacity of Representative of the Bondholders; CAVALI S.A. I.C.L.V.; and, to the Lima Stock Exchange S.A.
Register, communicate and disseminate.
César Figueroa Benites
Acting General Intendant
General Supervision of Conducts Intendancy