General Supervision of Entities Resolution No. 035-2026-SMV/10.2

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy"

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

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 Resolution No. 035-2026-SMV/10.2

Lima, March 06, 2026

The General Superintendent of Entity Supervision

HAVING SEEN:

File No. 2026004920 initiated by Scotia Fondos Mutual Fund Management Company S.A., as well as Report No. 259-2026- SMV/10.2 of the General Supervision of Entities of the Prudential Supervision Superintendence.

CONSIDERING:

That, through writings presented until February 27, 2026, Scotia Fondos Mutual Fund Management Company S.A. requested the Securities Market Superintendence to register modifications to the simplified prospectus and annex of the participation regulation of the mutual investment fund in securities named “Scotia Fund of Funds HY Debt FMIV”;

That, the modification subject of the request refers to the change of a component in the performance comparison indicator;

That, from the evaluation of the documentation presented, it has been determined that Scotia Fondos Mutual Fund Management Company S.A. complies with what is established by: (i) Article 55 of the Regulation of Mutual Investment Funds in Securities and their Management Companies, approved by Resolution CONASEV No. 068-2010-EF/94.01.1 and its amendments; and, (ii) the Single Text of Administrative Procedures of the Securities Market Superintendence, approved by Supreme Decree No. 115-2025-EF, as developed in Report No. 259-2026-SMV/10.2; and,

Being in accordance with what is established by Article 38, numeral 6, of the Regulation of Organization and Functions of the Securities Market Superintendence, approved by Supreme Decree No. 216-2011-EF and its amendments.

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy"

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

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

RESOLVES:

Article 1°.- Approve the registration of the modifications
to the simplified prospectus and to the annex of the participation regulation of the mutual investment fund in securities named “Scotia Fund of Funds HY Debt FMIV”, in the corresponding section of the Public Registry of the Securities Market.

Article 2°.- The modifications to the simplified
prospectus and annex of the participation regulation indicated in Article 1° preceding, enter into force on March 20, 2026.

Article 3°.- Order the dissemination of this
resolution on the Securities Market Portal of the Securities Market Superintendence (www.gob.pe/smv).

Article 4°.- Transcribe this resolution to Scotia
Fondos Mutual Fund Management Company S.A. and to Scotiabank Perú S.A.A., in its capacity as custodian.

Register, notify and publish

Armando Manco Manco
General Superintendent
General Supervision of Entities