General Supervision of Entities Resolution No. 053-2026-SMV/10.2

PERU Ministry of Economy and Finance

SMV
Securities Market Superintendence
"Decade of Equality of Opportunities for Women and Men" "Year of 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 Resolution No. 053-2026-SMV/10.2 Lima, March 26, 2026 The General Superintendent of Supervision of Entities HAVING SEEN:
File No. 2025033262 initiated by MGi Sociedad Administradora de Fondos de Inversión S.A., as well as Report No. 469-2025-SMV/10.2 of the General Supervision of Entities; CONSIDERING:
That, MGi Sociedad Administradora de Fondos de Inversión S.A. requested the registration of modifications to the participation regulations of the investment fund named "FI Impulso Factoring MN", in the corresponding section of the Public Registry of the Securities Market; That, through Letters No. 4567-2025-SMV/10.2 and 5470-2025-SMV/10.2, various observations were made regarding the documentation presented by MGi Sociedad Administradora de Fondos de Inversión S.A.; That, through a document dated February 17, 2026, MGi Sociedad Administradora de Fondos de Inversión S.A. presented a partial withdrawal of the request for registration of certain modifications to the participation regulations of the investment fund named "FI Impulso Factoring MN". It should be noted that the administrator did not present the minutes of the Participants' Assembly in which the agreement of said partial withdrawal is recorded; That, from the review of the documentation sent, it was noted that MGi Sociedad Administradora de Fondos de Inversión S.A. has not presented the minutes of the Participants' Assembly in which the approval of all the modifications to the participation regulations requested is recorded. It should be specified that the modifications made are not within the scope of the delegation of powers granted by the Participants' Assembly in favor of the aforementioned administrator; That, it corresponds to clarify that the Participants' Assembly delegated to MGI the power to make clarifications and adjustments that the SMV requires in the respective procedure. However, in the latest version of the participation regulations, modifications other than those observed by the SMV were included, as well as substantial modifications that differed from what was approved by the Participants' Assembly; That, article 43 of the latest version of the participation regulations provides that the first, second, and third convocations to the Participants' Assembly may take place on the same day. However, article 116 of Law No. 26887, General Companies Law — applied subsidiarily, in observance of the Final First Provision of Legislative Decree No. 862, Law of Investment Funds and their Administrating Companies — provides that the second convocation must be held no less than three nor more than ten days after the first; therefore, the requested modification contravenes the applicable regulations; and, Being in accordance with the provisions of article 1, letter b), of the Unified Concordant Text of the Organic Law of the Securities Market Superintendence, approved by Legislative Decree No. 26126 and its modifying norms; and article 38, numeral 6, of the Regulations on Organization and Functions of the Securities Market Superintendence, approved by Supreme Decree No. 216-2011-EF and its modifying norms; RESOLVES:
Article 1st.- Deny the request for registration of the modification of the participation regulations of the investment fund named "FI Impulso Factoring MN", in the corresponding section of the Public Registry of the Securities Market.
Article 2nd.- Order the dissemination of this resolution on the Securities Market Portal of the Securities Market Superintendence (www.gob.pe/smv).
Article 3rd.- Transcribe this resolution to MGi Sociedad Administradora de Fondos de Inversión S.A.
Register, communicate, and publish.
Armando Manco Manco
General Superintendent
General Supervision of Entities

Digitally Signed by:
MANCO MANCO
Armando FAU
20131016396 hard
Date: 26/03/2026
16:41:50

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