General Supervision of Entities Intendancy Resolution No. 055-2026-SMV/10.2 — SMV — PE

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equal Opportunities for Women and Men" "Year of Hope and 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 General Supervision of Entities Intendancy Resolution No. 055-2026-SMV/10.2 Lima, April 6, 2026 The General Intendant of Supervision of Entities HAVING SEEN:
File No. 2026002015 submitted by Scotia
Securitization Society S.A., as well as Report No. 312-2026-SMV/10.2 of the General Supervision of Entities Intendancy of the Securities Market Superintendence; CONSIDERING:
That, by General Supervision of Entities Intendancy Resolution No. 026-2014-SMV/10.2 of May 6, 2014, the registration of the securitization bond program named "First Issuance Program of Securitization Bonds - Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center", of the securities corresponding to the first issuance named "First Issuance Program of Securitization Bonds - Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center - First Issuance", of the fiduciary estate named "Scotiabank Fiduciary Estate - Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center - Supreme Decree No. 093-2002-EF, Title XI", as well as the master prospectus of the aforementioned program and the complement of the master prospectus corresponding to the first issuance, in the Public Registry of the Securities Market was ordered;

That, Scotia Securitization Society S.A. requested the exclusion of the securities corresponding to the first issuance of the "First Issuance Program of Securitization Bonds - Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center", from the Public Registry of the Securities Market and from the Securities Registry of the Lima Stock Exchange S.A.; as well as, the exclusion of the aforementioned program, from the Public Registry of the Securities Market;

That, in support of its request, Scotia Securitization Society S.A. presented a copy of the testimony of the public deed of the agreement of "Cancellation, restitution of domain and termination of the constitutive act of Securitization Trust", granted by Scotia Securitization Society S.A. in its capacity as trustee, before the Notary of Lima Alfredo Paino Scarpati on December 15, 2025;

That, in clause first, numeral 1.6 and clause second, numeral 2.1.1. of the aforementioned agreement, Scotia Securitization Society S.A. declares that the principal and interest of the securities corresponding to the "First Issuance Program of Securitization Bonds - Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center – First Issuance" have been fully paid and cancelled. Therefore, on September 19, 2025, it proceeded with the total redemption of said securities, which was communicated as a material event at the same time. Additionally, a letter sent by CAVALI S.A. I.C.L.V. dated October 9, 2025, was attached, in which it records the redemption of the aforementioned securities;

That, the exclusion of a security from the Public Registry of the Securities Market is appropriate at the issuer's request, by a reasoned resolution of the Securities Market Superintendence, when the rights over the security have been extinguished, by amortization, total redemption or other cause, without it being necessary to carry out a public buy offer as referred to in article 41 of the Single Text of the Law of the Securities Market, Supreme Decree No. 020-2023-EF. This, in accordance with what is provided in article 39, letter b) of the Single Text of the Law of the Securities Market; in conjunction with what is provided in article 23, first paragraph, item i) of the Regulation on Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange Wheel, approved by SMV Resolution No. 031-2012-SMV/01 and its amendments;

That, in accordance with what is provided in article 21 of the Regulation on Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange Wheel, the compliance with the requirements for the exclusion of securities corresponding to the "First Issuance Program of Securitization Bonds - Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center - First Issuance", from the Public Registry of the Securities Market, as a consequence of their cancellation, was verified, as developed in Report No. 312- 2026-SMV/10.2, of the General Supervision of Entities Intendancy;

That, taking into account what is stated in the preceding paragraphs, it corresponds to exclude the securities corresponding to the "First Issuance Program of Securitization Bonds - Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center – First Issuance", in application of what is provided in article 48 of the Regulation of the Public Registry of the Securities Market, approved by Conasev Resolution No. 079-97-EF/94.10 and its amendments;

That, the last paragraph of article 25 of the Regulation on Primary Public Offer and Sale of Securities, approved by Conasev Resolution No. 141-98-EF/94.10 and its amendments, establishes with respect to programs, that their exclusion operates when the validity period of registration of securities of the program has expired and no securities had been placed under the program or when, having been placed, the security or securities are excluded from the Public Registry of the Securities Market. Therefore, by excluding through this resolution the only securities that remained registered under the "First Issuance Program of Securitization Bonds - Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center", it corresponds that said program also be excluded from the Public Registry of the Securities Market;

That, article 43 of the Regulation of the Asset Securitization Processes, approved by Conasev Resolution No. 001-97-EF/94.10 and its amendments, establishes that the registration of securities by virtue of securitization processes implies the registration of the fiduciary estate in the corresponding section of the Public Registry of the Securities Market; likewise, article 48 of the same regulation establishes that the registration of the issuance program implies the registration of the fiduciary estate in the aforementioned registry. Consequently, the

PERU Ministry of Economy and Finance

Being in accordance with what is provided in article 38, numeral 8, of the Regulation on Organization and Functions of the Securities Market Superintendence, approved by Supreme Decree No. 216-2011-EF and its amendments.
RESOLVES:
Article 1st.- Order the exclusion of the securities corresponding to the "First Issuance Program of Securitization Bonds - Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center - First Issuance", from the Public Registry of the Securities Market.
Article 2nd.- Rule in favor of the exclusion of the securities indicated in the preceding article of this resolution from the Securities Registry of the Lima Stock Exchange S.A.
Article 3rd.- Order the exclusion of the securitization bond program named "First Issuance Program of Securitization Bonds - Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center", from the Public Registry of the Securities Market.
Article 4th.- Order the ex officio exclusion of the fiduciary estate named "Scotiabank Fiduciary Estate - Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center - Supreme Decree No. 093-2002-EF, Title XI", from the Public Registry of the Securities Market.
Article 5th.- Order the dissemination of this resolution on the Securities Market Portal of the Securities Market Superintendence (www.gob.pe/smv).
Article 6th.- Transcribe this resolution to Scotia Securitization Society S.A., in its capacity as trustee, Scotiabank Peru S.A.A., in its capacity as originator, as well as to the Lima Stock Exchange S.A. and to Cavali S.A. I.C.L.V.
Register, communicate and publish.
Armando Manco Manco
General Intendant
General Supervision of Entities Intendancy

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