General Supervision of Entities Resolution No. 153-2026-SMV/10.2

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendency
"Decade of Equal 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 General Supervision of Entities Resolution No. 153-2026-SMV/10.2 Lima, October 1, 2026 The General Superintendent of Supervision of Entities HAVING SEEN:
The file No. 2026029224 submitted by Flip Fund Administrator Company Closed Joint Stock Company and the report No. 1520- 2026-SMV/10.2, prepared by the General Supervision of Entities Intendancy; CONSIDERING:
That, Article 58 of the Regulations on Mutual Investment Funds in Securities and their Administrator Companies, approved by Resolution CONASEV No. 068-2010-EF/94.01.1 and its amendments, and Article 27 of the Regulations on Investment Funds and their Administrator Companies, approved by Resolution SMV No. 029-2014-SMV/01 and its amendments, sets out the documents that the administrator companies of funds must present in order to obtain the approval of agreements to reduce share capital and the consequent modification of the articles of association; That, through writings submitted by September 22, 2026, Flip Fund Administrator Company Closed Joint Stock Company requested the approval of the reduction of its share capital and the consequent modification of the fifth article of its articles of association; That, the universal shareholders' meeting held on August 17 2026 agreed, among other things, to reduce the share capital from S/6 227 348.00 (six million two hundred twenty-seven thousand three hundred forty-eight and 00/100 soles) to S/1 894
561.00 (one million eight hundred ninety-four thousand five hundred sixty-one and 00/100
soles);
That, this authorization does not exempt Flip Fund Administrator Company Closed Joint Stock Company from compliance with its regulatory obligations and/or minimum equity limits; That, having evaluated the information presented, it has been determined that Flip Fund Administrator Company Closed Joint Stock Company has complied with Article 58 of the Regulations on Mutual Investment Funds in Securities and their Administrator Companies and Article 27 of the Regulations on Investment

PERU Ministry of Economy and Finance

SMV
Securities Market
Superintendency
"Decade of Equal 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 Funds and their Administrator Companies, in accordance with what is stated in the Report No. 1520-2026-SMV/10.2; and, Being in accordance with what is provided in Article 38, paragraph 5, clause ii, of the Regulations on Organization and Functions of the Securities Market Superintendency, approved by Supreme Decree No. 216-2011-EF, which empowers the General Supervision of Entities Intendancy to authorize the modification of articles of association of the entities under its supervision; RESOLVES:
Article 1.- Authorize the reduction of share capital of
Flip Fund Administrator Company Closed Joint Stock Company and the consequent modification of the articles of association on the terms agreed upon in the universal shareholders' meeting held on August 17, 2026.
Article 2.- Order the dissemination of this
resolution on the Securities Market Portal of the Securities Market Superintendency (www.gob.pe/smv).
Article 3.- Transmit this resolution to Flip
Fund Administrator Company Closed Joint Stock Company.
Register, communicate and publish.
Armando Manco Manco
General Superintendent
General Supervision of Entities Intendancy