General Supervision of Entities Resolution No. 054-2026-SMV/10.2

PERU Ministry of Economy and Finance

SMV
Securities Market Superintendence
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General Supervision of Entities Resolution
No. 054-2026-SMV/10.2
Lima, March 30, 2026

The General Superintendent of Entity Supervision

HAVING SEEN:

File No. 2025033260 initiated by MGi Sociedad Administradora de Fondos de Inversión S.A., as well as Report No. 502-2026-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 ME", in the corresponding section of the Public Registry of the Securities Market;

That, through Letters No. 4566-2025-SMV/10.2 and 5559-2025-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 to register certain modifications to the participation regulations of the investment fund named "FI Impulso Factoring ME". It should be noted that the administrator did not present the Partners' Assembly minutes recording the agreement of said partial withdrawal;

That, from the review of the documentation submitted, it was noted that MGi Sociedad Administradora de Fondos de Inversión S.A. has not presented the Partners' Assembly minutes recording the approval of all the modifications to the participation regulations it requests. It should be specified that the modifications made are not within the scope of the delegation of powers granted by the Partners' Assembly in favor of the aforementioned administrator;

That, it is necessary to clarify that the Partners' Assembly delegated to MGi Sociedad Administradora de Fondos de Inversión S.A. the power to make clarifications and adjustments that the SMV requires in the respective procedure. Nevertheless, in the latest version of the participation regulations, modifications other than those formulated by the SMV were included, as well as substantial modifications that differed from what was approved by the Partners' Assembly;

That, Article 43 of the latest version of the participation regulations provides that the first, second, and third convocations to the Partners' 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 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 1.- Deny the request to register the modification of the participation regulations of the investment fund named "FI Impulso Factoring ME", in the corresponding section of the Public Registry of the Securities Market.

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

Article 3.- 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