General Supervision of Entities Resolution No. 140-2026-SMV/10.2

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendence
"Decade of Equal Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" Electronically signed document under 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. 140-2026-SMV/10.2 Lima, September 16, 2026 The General Superintendent of Entity Supervision HAVING SEEN:
File No. 2021002752 initiated by Pandero S.A.
EAFC, as well as Report No. 1433-2026-SMV/10.2 of the General Supervision of Entities; CONSIDERING:
That, by General Supervision of Entities Resolution No. 132-2015-SMV/10.2 of December 24, 2015, the collective fund program named "Pandero C-4" was authorized, as well as the administration contract model to be used by Pandero S.A. EAFC for its administration, and its registration in the Special Registry of Other Entities under the competence of the SMV was ordered; That, by writings submitted until September 9, 2026, Pandero S.A. EAFC requested authorization for the modification of the collective fund program named "Pandero C-4" and of the collective fund administration contract used in the management of the "Pandero C-4" program; That, from the evaluation of the documentation presented, it has been determined that Pandero S.A. EAFC has complied with: (i) what is established in articles 29 and 30 of the Regulations of the Collective Fund System and its Administrator Companies, approved by SMV Resolution No. 020-2014-SMV/01 and amendments; and (ii) the Single Administrative Procedures Text of the Securities Market Superintendence, approved by Supreme Decree No. 115-2025-EF, for the authorization of the modification of the collective fund program named "Pandero C-4" and of the collective fund administration contract used in the management of the "Pandero C-4" program, as well as for its registration in the Special Registry of Other Entities under the competence of the SMV; as developed in Report No. 1433-2026-SMV/10.2; and, Being subject to what is established in article 38, numeral 5, item x), of the Regulations of Organization and Functions of the Securities Market Superintendence, approved by Supreme Decree No. 216-2011-EF and its amendments;