General Supervision of Entities Intendancy Resolution No. 161-2025-SMV/10.2

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 General Supervision of Entities Intendancy Resolution No. 161-2025-SMV/10.2

Lima, September 08, 2025
The General Intendant of Supervision of Entities Having seen:
The file No. 2025036103, as well as Report No.
1244-2025-SMV/10.2 dated September 08, 2025, from the General Intendancy of Supervision of Entities of the Adjunct Superintendence of Prudential Supervision. Considering:
That, by General Supervision of Entities Intendancy Resolution SMV 026-2014-SMV/10.2 dated May 06, 2014, it was ordered the inscription in the Public Registry of the Securities Market of the (i) "First Issuance Program of Securitization Bonds – Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center", up to the amount of S/ 70,000,000.00 (seventy million and 00/100 Soles), and the registration of the corresponding Master Prospectus; (ii) "First Issuance Program of Securitization Bonds – Los Jardines Open Plaza Shopping Center – First Issuance" up to a maximum amount of S/59,000,000.00 (Fifty-nine million and 00/100 Soles) and the registration of the respective supplement to the master prospectus; and, (iii) "Scotiabank Trustee Estate – Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center – Supreme Decree No. 093-2002-EF, Title XI"; That, in accordance with what is provided for in articles 1 and 29 of the Regulation of Primary Public Offering and Sale of Securities, any modification made to the informative prospectus must be presented to the Securities Market Superintendence. This, accompanied by the relevant documentation and information, prior to its delivery to investors, and the placement or sale must be suspended until the modification has been registered; That, by writings presented until September 08, 2025, Scotia Securitization Company S.A. requested the Securities Market Superintendence – SMV the registration, for fundamental variation, of: (i) the Update No. 1 of the Master Prospectus of the "First Issuance Program of Securitization Bonds – Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center"; and, (ii) Update No. 1 of the Supplementary Prospectus of the First Issuance of the "First Issuance of the Securitization Bonds within the framework of the First Issuance Program of Securitization Bonds – Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center";

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 That, from the evaluation of the presented documentation, it has been verified that Scotia Securitization Company S.A. has complied with presenting the information required by the Regulation of Primary Public Offering and Sale of Securities and by the Common Standards for the Determination of the Content of Informative Documents, for the case of the registration of updates of informative prospectuses in the event of fundamental variations, in the Public Registry of the Securities Market; and, Being in accordance with what is provided for in article 332 of the Single Ordered Text of the Securities Market Law, Supreme Decree No. 020-2023-EF; and, article 38, paragraph 8, of the Regulation of Organization and Functions of the Securities Market Superintendence, approved by Supreme Decree No. 216- 2011-EF. Resolves:
Article 1st.- Order the registration, for fundamental variation,
of Update No. 1 of the Master Prospectus of the "First Issuance Program of Securitization Bonds – Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center", in the Public Registry of the Securities Market.
Article 2nd.- Order the registration of Update No. 1
of the Supplementary Prospectus of the First Issuance, for fundamental variation, of the "First Issuance of the Securitization Bonds within the framework of the First Issuance Program of Securitization Bonds – Atocongo Open Plaza Shopping Center and Los Jardines Open Plaza Shopping Center", in the Public Registry of the Securities Market – RPMV.
Article 3rd.- Disseminate this resolution on the
SMV Institutional Website on the Single Digital Platform of the Peruvian State for Citizen Orientation (www.gob.pe/smv).
Article 4th.- Transcribe this resolution to
Scotiabank Perú S.A.A, as originator and structuring entity, Scotia Securitization Company S.A. in the capacity of Trustee, Scotia Brokerage Agent Company S.A. in its capacity as placement agent, Cavali S.A. I.C.L.V.; and, the Lima Stock Exchange S.A. Sincerely, Armando Manco Manco General Intendant General Intendancy of Supervision of Entities