General Supervision of Entities Intendancy Resolution No. 025-2026-SMV/10.2

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equality of Opportunities for Women and Men" "Year of Hope and the Strengthening of Democracy"

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

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 Entities Intendancy Resolution No. 025-2026-SMV/10.2

Lima, February 11, 2026

The General Intendant of Supervision of Entities

HAVING SEEN:

File No. 2026003792 initiated by Scotia Fondos Sociedad Administradora de Fondos Mutuos S.A., as well as Report No. 186-2026-SMV/10.2 of the General Supervision of Entities Intendancy.

CONSIDERING:

That, by means of a document presented on January 28, 2026, Scotia Fondos Sociedad Administradora de Fondos Mutuos S.A. requested the Securities Market Superintendence to register a modification to the simplified prospectus and the annex of the participation regulation of the mutual investment fund in securities named "Scotia Fondo de Fondos Deuda Global FMIV";

That, the modification subject of the request refers to a component of the performance comparison indicator;

That, Scotia Fondos Sociedad Administradora de Fondos Mutuos S.A. indicated that the fund has no participants;

That, from the evaluation of the documentation presented, it has been determined that Scotia Fondos Sociedad Administradora de Fondos Mutuos S.A. complies with what is established in: (i) Article 55 of the Regulation of Mutual Investment Funds in Securities and their Managing Companies, approved by CONASEV Resolution No. 068-2010-EF/94.01.1 and its amendments; and, (ii) the Single Text of Administrative Procedures of the Securities Market Superintendence, approved by Supreme Decree No. 115-2025-EF, as developed in Report No. 186-2026-SMV/10.2; and,

Being in accordance with what is established in Article 38, numeral 6, of the Regulation of Organization and Functions of the Securities Market Superintendence, approved by Supreme Decree No. 216-2011-EF and its amendments.

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equality of Opportunities for Women and Men" "Year of Hope and the Strengthening of Democracy"

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

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

RESOLVES:

Article 1st.- Approve the registration of the modification to the simplified prospectus and to the annex of the participation regulation of the mutual investment fund in securities named "Scotia Fondo de Fondos Deuda Global FMIV" in the corresponding section of the Public Registry of the Securities Market.

Article 2nd.- The modification to the simplified prospectus and the annex of the participation regulation indicated in Article 1 of the preceding enters into force on the date of notification of this resolution.

Article 3rd.- Order the dissemination of this resolution on the Securities Market Portal of the Securities Market Superintendence (www.gob.pe/smv).

Article 4th.- Transcribe this resolution to Scotia Fondos Sociedad Administradora de Fondos Mutuos S.A. and to Scotiabank Perú S.A.A., in its capacity as custodian.

Register, communicate and publish

Armando Manco Manco
General Intendant
General Supervision of Entities Intendancy