Resolution of the Administrative Office No. 059-2026-SMV/08

PERÚ Ministerio de Economía y Finanzas
SMV
Superintendencia del Mercado de Valores
Resolution of the Administrative Office SMV No. 059-2026-SMV/08 Lima, June 19, 2026 The Deputy Superintendent of the Administrative Office HAVING REVIEWED:
File No. 2026019474 which contains, among others, Report No. 633-2026-SMV/08.3 issued on April 27, 2026, through which the Logistics Unit recommends the write-off of one (01) patrimonial asset of the Superintendencia del Mercado de Valores, due to the cause of Onerous Maintenance and Repair, and its antecedent in Report 584-2025-SMV/08.3 from the Head of Patrimonial Control; and, CONSIDERING:
That, through Legislative Decree No. 1439 and its Regulations, approved by Supreme Decree No. 217-2019-EF, the National Procurement System is developed, as the set of principles, processes, norms and procedures, techniques and instruments for the provision of goods, services and works, through the Public Supply Chain; That, through Directorial Resolution No. 015-2021- EF/54.01, Directive No. 0006-2021- regulates the set of acts and procedures executed for the efficient management of patrimonial movable assets was approved; That, Directive No. 0006-2021-EF/54.01 defines the Write-off of Patrimonial Movable Assets in Article 47° as the cancellation of the annotation of a patrimonial movable asset in the patrimonial registry. This implies, the corresponding extraction from the patrimonial accounting registry and its control through off-balance sheet accounts, when applicable, which is carried out in accordance with the regulations of the National Accounting System - SNC; That, Article 49° of Directive No. 0006-2021- EF/54.01, contemplates the procedure for the write-off of patrimonial movable assets, stating that the Patrimonial Control Office - OCP identifies and substantiates in a Technical Report the cause for the write-off, recommending this action to the OGA, so that it issues the resolution that approves the write-off; Digitally signed by:
NAVARRO
VALDIVIA Carlos
Alberto FAU
20131016396 soft
Date:
19/06/2026
16:57:19
Digitally signed by:
GARCIA PAZ
Jorge Heraclio
FAU
20131016396 soft
Date:
22/06/2026
12:16:39
Digitally signed by:
FERNANDEZ DE
PAREDES
CHANG Rocio
Ines FAU
20131016396 hard
Date: 22/06/2026
14:26:00

PERÚ Ministerio de Economía y Finanzas
SMV
Superintendencia del Mercado de Valores
That, through Technical Report No. 633-2026- SMV/08.3, the Logistics Unit informs that the Nissan Teanna vehicle with license plate EGA-180 has an age of 16 years and various failures that compromise its operation. Likewise, it states that the Head of Patrimonial Control carried out the review of the asset proposed for write-off, verifying that it has already completed its useful life cycle so it would not be useful for the centers in extreme poverty because it requires a high budget for its repair and operational maintenance. That, after the review of the background and SIGA reports, it was determined that there is one (01) car, with an updated book value as of March 31, 2026 amounting to S/. 3 970.86 (three thousand nine hundred seventy and 86/100 soles), which evidences a significant wear, recommending proceeding with the write-off of one (01) patrimonial asset described in Annex 1 and which forms part of said report, stating the reasons of a technical nature, specifying that the patrimonial asset presents accentuated wear and has several years of use being its state BAD, so it could not be useful for the educational sector; That, the cause for the write-off of the proposed asset has been established as Onerous Maintenance and Repair, under the protection of literal f) of Article 48° of Directive No. 006-2021-EF/54.01; That, Technical Report No. 633-2026-SMV/08.3 has the requirements required by the current regulations on the management of state movable assets and in this sense it is necessary to issue the Resolution of the Administrative Office to write off the patrimonial assets proposed by the Logistics Unit; In accordance with what is established in Directive No. 006-2021- is patrimonial assets

• 2021-
  EF/54.01 and its modifications;
  RESOLVES:
  Article 1°.- Approve the Write-off of one (01) patrimonial asset
  of property of the Superintendencia del Mercado de Valores - SMV, of Code No. 678205000007, according to the detail that is in Annex 1 which forms
  part of this Resolution, due to the cause of Onerous Maintenance and Repair, under the protection of literal f) of Article 48° of Directive No. 006-2021-
  EF/54.01, for an updated book value as of March 31, 2026 amounting to S/. 3 970,86 (three thousand nine hundred seventy with 86/100 Soles).
  Article 2°.- Authorize the Logistics Unit and the
  Finance Unit to exclude from the accounting and patrimonial records of the

PERÚ Ministerio de Economía y Finanzas
SMV
Superintendencia del Mercado de Valores
Superintendencia del Mercado de Valores respectively, the assets written off according to Article 1° of this Resolution.
Article 3°.- Publish this write-off resolution
and its annexes on the institutional portal of the SMV, within a period of five (5) business days following its issuance.
Article 4°.- Transcribe this Resolution and its
annexes to the General Directorate of Supply of the Ministry of Economy and Finance for the pertinent purposes, within a period of three (03) business days, after its publication is carried out. Register, communicate and publish. Rocío Inés Fernández de Paredes Chang Deputy Superintendent Administrative Office