General Supervision of Entities Intendancy Resolution No. 069-2025-SMV/10.2

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" 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. 069-2025-SMV/10.2 Lima, April 21, 2025 The General Intendant of Supervision of Entities HAVING SEEN:
File No. 2025002350 initiated by Anka Investment Fund Management Company S.A., as well as Report No. 524-2025- SMV/10.2 of April 21, 2025 from the General Supervision of Entities Intendancy; CONSIDERING:
That, through writings presented until March 14, 2025, Anka Investment Fund Management Company S.A. requested the registration, under the general regime, of the investment fund named "Ñan Investment Fund Soles Leasing of Movable Assets" (previously, "Ñan Investment Fund Soles Leasing of Vehicles"; and hereinafter, FUND), in the corresponding section of 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" 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 That, through Letter No. 872-2025-SMV/10.2 of February 13 2025 (hereinafter, LETTER), various observations were made regarding the documentation presented by Anka Investment Fund Management Company S.A.; That, on March 14, 2025, the management company presented, among other documentation, information regarding the members of the investment committee and a new version of the Participation Regulation (hereinafter, RDP), in response to the LETTER mentioned in the previous paragraph; That, from the review of the documentation sent, it was noted that Anka Investment Fund Management Company S.A. did not rectify the observations made in the LETTER, the main unrectified observations being the following: (i) to prove the professional experience of Mr. Nicolás Alonso Casanova Figueroa; (ii) to include among the risk factors of the FUND provided for in the RDP, the significant operational cost that could result from the development of the FUND's investment operations; (iii) to establish investment limits based on the FUND's assets in the RDP, and not with respect to its paid-up capital; (iv) to specify in the RDP the period in which "temporary investments" will be made; and (v) to eliminate

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" 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 in the RDP the possibility that the FUND may exceed investment limits, provided it does not exceed a certain amount of its net worth; That, likewise, in the latest version of the RDP, it was noted that Anka Investment Fund Management Company S.A. expanded the investment objective of the FUND, including the possibility that the FUND may invest in the acquisition and leasing of heavy machinery for use in various economic sectors. This was reflected in the change of name from "Ñan Investment Fund Soles Leasing of Vehicles" to "Ñan Investment Fund Soles Leasing of Movable Assets". This expansion entailed modifying various aspects of the RDP, which implies carrying out a new evaluation; That, additionally, in the latest version of the RDP, it was observed that mention was made of financial leasing operations, which could generate confusion regarding the nature of the operations subject to the FUND's investment; Being in accordance with the provisions of Article 1, letter b), of the Unified Text of the Organic Law of the Securities Market Superintendence, approved by Legislative Decree No. 26126 and its modifying norms; and Article 38, paragraphs 6 and 7 of the Regulations on Organization and Functions of the Securities Market Superintendence, approved by Supreme Decree No. 216-2011-EF and its modifying norms; RESOLVES:
Article 1st.- Deny the registration request for the investment fund named "Ñan Investment Fund Soles Leasing of Movable Assets",
and its respective Participation Regulation, in the corresponding section of the Public Registry of the Securities Market.
Article 2nd.- Order the dissemination of this resolution
on the Securities Market Portal of the Securities Market Superintendence (www.gob.pe/smv).
Article 3rd.- Transcribe this resolution to Anka
Investment Fund Management Company S.A.
Register, communicate and publish.
Armando Manco Manco
General Intendant
General Intendancy of Prudential Supervision