General Supervision of Entities Intendancy Resolution No. 070-2025-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. 070-2025-SMV/10.2 Lima, April 22, 2025 The General Intendant of Supervision of Entities HAVING SEEN:
The File No. 2025002351 initiated by Anka Investment Fund Administrator Company S.A., as well as Report No. 528-2025- SMV/10.2 dated April 22, 2025 from the General Supervision of Entities Intendancy; CONSIDERING:
That, through writings presented until March 14, 2025, Anka Investment Fund Administrator Company S.A. requested the registration, under the general regime, of the investment fund named “Ñan Investment Fund Dollars Leasing of Movable Goods” (formerly, “Ñan Investment Fund Dollars Leasing of Vehicles”; and hereinafter, FUND), in the corresponding section of the Public Registry of the Securities Market; That, through Office No. 870-2025-SMV/10.2 dated February 13, 2025 (hereinafter, OFFICE), various observations were made regarding the documentation presented by Anka Investment Fund Administrator Company S.A.; That, on March 14, 2025, the administrator company presented, among other documentation, information corresponding to the members of the investment committee and a new version of the Participation Regulation (hereinafter, RDP), in response to the aforementioned OFFICE; That, upon review of the documentation sent, it was noted that Anka Investment Fund Administrator Company S.A. did not remedy the observations formulated in the OFFICE, the main unremedied observations being the following: (i) comply with accrediting the professional experience of Mr. Nicolás Alonso Casanova Figueroa; (ii) include among the risk factors of the FUND foreseen in the RDP, the significant operational cost that could result from the development of the FUND's investment operations; (iii) establish investment limits based on the assets of the FUND in the RDP, and not with respect to its subscribed capital; (iv) specify in the RDP the deadline by which “temporary investments” will be made; and (v) 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, while not exceeding a certain amount of its equity; That, likewise, in the latest version of the RDP, it was noted that Anka Investment Fund Administrator 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 denomination from “Ñan Investment Fund Dollars Leasing of Vehicles” to “Ñan Investment Fund Dollars Leasing of Movable Goods”. Said 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 governed by what is provided in 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 amending norms; and Article 38, paragraphs 6 and 7 of the Organization and Functions Regulation of the Securities Market Superintendence, approved by Supreme Decree No. 216-2011-EF and its amending norms; RESOLVES:
Article 1st.- Deny the request for registration of the investment
fund named “Ñan Investment Fund Dollars Leasing of Movable Goods”, 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 Portal of the Securities Market of the Securities Market Superintendence (www.gob.pe/smv ).
Article 3rd.- Transmit this resolution to Anka
Investment Fund Administrator Company S.A.
Register, communicate and publish.
Armando Manco Manco
General Intendant
General Supervision of Entities Intendancy