General Supervision Resolution No. 120-2026-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" Page 1 of 2 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 Resolution No. 120-2026-SMV/10.2 Lima, July 31, 2026

The General Superintendent of Entity Supervision

HAVING SEEN:

File No. 2026027776 initiated by Scotia Fondos Sociedad Administradora de Fondos Mutuos S.A., as well as Report No. 1127-2026-SMV/10.2 from the General Supervision of Entities.

CONSIDERING:

That, by means of a written submission presented by July 16, 2026, Scotia Fondos Sociedad Administradora de Fondos Mutuos S.A. requested the Securities Market Superintendence to register a modification to the simplified prospectus and the annex to the participation regulation of the mutual investment fund in securities named "Scotia Fondo de Fondos Acciones US FMIV";

That, the modification subject of the request refers to the performance comparison indicator;

That, from the evaluation of the documentation presented, it has been determined that Scotia Fondos Sociedad Administradora de Fondos Mutuos S.A. complies with the provisions of: (i) Article 55 of the Regulations for Mutual Investment Funds in Securities and their Managing Companies, approved by CONASEV Resolution 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. 1127-2026-SMV/10.2; and,

Given the provisions of 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 amendments.

RESOLVES:

Article 1°.- Approve the registration of the modification to the simplified prospectus and to the annex of the participation regulation of the mutual investment fund in securities named "Scotia Fondo de Fondos Acciones US FMIV" in the corresponding section of the Public Registry of the Securities Market.

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" Page 2 of 2 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

Article 2°.- The modification to the simplified prospectus and the annex to the participation regulation indicated in Article 1 of the preceding enters into force on August 12, 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 Sociedad Administradora de Fondos Mutuos S.A. and to Scotiabank Perú S.A.A., in its capacity as custodian.

Register, communicate, and publish.

Armando Manco Manco General Superintendent General Supervision of Entities