General Supervision of Entities Intendancy Resolution No. 109-2026-SMV/10.2

PERU Ministry of Economy and Finance

SMV
Superintendence of the Securities Market
"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. 109-2026-SMV/10.2 Lima, July 13, 2026 The Acting General Intendant of Entity Supervision(e)

SEEN:
The File No. 2026012839 initiated by Zest Capital Investment Fund Management Company S.A.C. as well as Report No. 1047-2026-SMV/10.2 of the General Intendancy of Entity Supervision of the Superintendence of the Securities Market;

CONSIDERING:

RESOLVES:

That, by Superintendent Resolution No. 112-2025-SMV/02 of September 16, 2025, the operation of Zest Capital Investment Fund Management Company S.A.C. was authorized to act as an investment fund management company;

That, Article 22 of the Regulations for the Prevention of Money Laundering and Terrorist Financing, approved by Conasev Resolution No. 033-2011-EF/94.01.1 and its amendments, established the procedure and requirements for the approval of the request to exclude the obligation to designate a full-time compliance officer;

That, through writings submitted by May 28, 2026, Zest Capital Investment Fund Management Company S.A.C. requested the Superintendence of the Securities Market - SMV to exclude the obligation to designate a full-time compliance officer;

That, through Letter No. 41075-2026-SBS received on July 2, 2026, the Financial Intelligence Unit of Peru (UIF-Peru) granted its approval to the request made by Zest Capital Investment Fund Management Company S.A.C.;

That, it must be clarified that the evaluation carried out in the present procedure is limited to determining the appropriateness of excluding the obligation to have a full-time Compliance Officer, considering the special characteristics of the management company, so that the

PERU Ministry of Economy and Finance

SMV
Superintendence of the Securities Market
"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

present evaluation does not include the verification of the suitability of the person designated by said company;

That, from the evaluation of the documentation presented, it has been determined that Zest Capital Investment Fund Management Company S.A.C. has complied with: (i) what is established in Article 22 of the Regulations for the Prevention of Money Laundering and Terrorist Financing; and, (ii) the Single Text of Administrative Procedures of the SMV, approved by Supreme Decree No. 115-2025-EF, in order to obtain authorization for the exclusion of the obligation to designate a full-time compliance officer, as developed in Report No. 1047-2026-SMV/10.2; and,

Being in accordance with the provisions of Article 38, numeral 13A, of the Regulation on Organization and Functions of the Superintendence of the Securities Market, approved by Supreme Decree No. 216-2011-EF and its amendments.

RESOLVES:

Article 1st.- Authorize Zest Capital Investment Fund Management Company S.A.C. to have a part-time compliance officer.

Article 2nd.- Order the dissemination of this resolution on the Portal of the Securities Market of the Superintendence of the Securities Market (www.gob.pe/smv).

Article 3rd.- Transcribe this resolution to Zest Capital Investment Fund Management Company S.A.C. and to the Financial Intelligence Unit of Peru (UIF-Peru).

Register, communicate, and publish.

Alberto Valdivia Ocampo
Acting General Intendant
General Intendancy of Entity Supervision