General Supervision of Entities Intendancy Resolution No. 130-2025-SMV/10.2 — SMV — PE

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equality of Opportunities for Women and Men" "Year of recovery and consolidation of the Peruvian economy" Electronically signed document within 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 numeral 2.1.1. of said public deed, the cancellation of the "Agricorp U.S.A. Securitization Bonds" was declared, as well as all obligations of the fiduciary trust estate, taking into account the projected liquidation on November 7, 2024, contained in said instrument. Likewise, as indicated in numeral 2.1.3. of the mentioned public deed, the remaining flows of the aforementioned estate are derived to a trust administered by Corporación Fiduciaria S.A., whose purpose would be to administer the provisioned flows as well as the contingency fund, which would be deposited in favor of the trustees, when due; That, additionally, Grupo Coril Sociedad Titulizadora S.A. presented the document named "Act of Approval of Dissolution and Liquidation 'Patrimonio en Fideicomiso – Decreto Legislativo N° 861 – Title XI – AGRICORP U.S.A.'" dated November 15, 2024, by which the securitizing society approved the liquidation report and the consequent extinction of the aforementioned estate. It should be noted that, according to the Financial Status Statement of the fiduciary trust estate, as of November 11, 2024, contained in the liquidation report, there would be no residual assets since it reports assets, liabilities and equity for an amount of zero. Consequently, this situation would reflect the completion of the liquidation process; That, in accordance with what is provided in article 39, letter c) of the Single Text of the Securities Market Law, Legislative Decree No. 861, approved by Supreme Decree No. 020-2023-EF, in conjunction with what is provided in article 23, first paragraph, item ii) 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, the exclusion of a security from the Public Registry of the Securities Market is appropriate due to the dissolution of its issuer once the liquidation process is concluded, in this case for the "Patrimonio en Fideicomiso – Decreto Legislativo N° 861 – Titulo XI – Agricorp U.S.A.", without it being necessary to carry out a public buy offer as referred to in
article 41 of the Single Text of the Securities Market Law;
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 the securities named "Agricorp U.S.A. Securitization Bonds" as well as the "Patrimonio en Fideicomiso – Decreto Legislativo N° 861 – Titulo XI – Agricorp U.S.A.", from the Public Registry of the Securities Market, as a result of their dissolution, was verified, as developed in Report No. 982-2025-SMV/10.2, from the General Supervision of Entities Intendancy; That, article 43 of the Regulation of 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 trust estate in the corresponding section of the Public Registry of the Securities Market. Consequently, the exclusion of the "Agricorp U.S.A. Securitization Bonds" entails the exclusion of the named "Patrimonio en Fideicomiso – Decreto Legislativo N° 861 – Titulo XI – Agricorp U.S.A." from the Public Registry of the Securities Market; and,

PERU Ministry of Economy and Finance

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