Resolution of the General Superintendency of Conduct Supervision N° 049-2025-SMV/11.1

PERU Ministry of Economy and Finance

SMV
Superintendency of the Securities Market
“Decade of Equal Opportunities for Women and Men” "Year of the recovery and consolidation of the Peruvian economy" 1 Electronic document digitally signed under Law N° 27269, Law on 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 Superintendency Resolution SMV Nº 049-2025-SMV/11.1 Lima, September 29, 2025 The General Superintendent of Conduct Supervision Having seen:
File N° 2025027840, as well as Internal Report N° 1362-2025-SMV/11.1 of September 29, 2025, from the General Superintendency of Conduct Supervision of the Deputy Superintendency of Market Conduct Supervision.
Considering:
That, at the General Shareholders' Meeting of Financiera Efectiva S.A., held on July 01, 2022, the issuance, by private offering, of a single corporate bond called «Issuance of the Corporate Bond of Financiera Efectiva S.A.», for a total amount of S/ 40,000,000.00 (Forty Million and 00/100 Soles) was approved; and, the designation of Messrs. Juan Carlos Del Alcázar Chávez, José Antonio Iturriaga Travezan, Manuel Ernesto Cardenal Prato, Juan Antonio Buendía Sardón and Erika Lyzett Castillo Real, for two (02) of them, acting jointly, to determine the terms, characteristics and/or conditions of issuance of the referred corporate bond, as well as the conditions related to its fractionation; That, as stated in the «Corporate Bond Issuance Contract» corresponding to the First Issuance of Corporate Bonds of Financiera Efectiva S.A., signed on June 11, 2025, between Financiera Efectiva S.A. and BNB Valores Perú S.A. Sociedad Agente de Bolsa, as Representative of the Bondholders, on July 07, 2022, through a Private Offering, Financiera Efectiva S.A. placed the Corporate Bond for the value of S/ 40,000,000.00 (Forty Million and 00/100 Soles); That, by means of the Bondholders' Assembly of the Corporate Bond of Financiera Efectiva S.A., held on January 11, 2023, the following was approved: (i) Substitution and fractionation of the corporate bond into 40,000 corporate bonds with a nominal value of S/ 1,000.00 (One Thousand and 00/100 Soles) each; and, consequently, that the issuing company initiate the procedure before the Superintendency of Banking, Insurance and AFPs – SBS to obtain the authorization of said entity; (ii) Registration of the corporate bonds, resulting from the substitution and fractionation of the corporate bond, in the Public Registry of the Securities Market, among others; and, (iii) Granting of powers to the issuer and to whomever it designates in its representation to

PERU Ministry of Economy and Finance

SMV
Superintendency of the Securities Market
“Decade of Equal Opportunities for Women and Men” "Year of the recovery and consolidation of the Peruvian economy" 2 Electronic document digitally signed under Law N° 27269, Law on 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 subscribe and grant any public and/or private instrument to formalize the approved agreements; That, by SBS Resolution N° 00107-2025 of January 13, 2025, the SBS resolved, among others, to issue a favorable opinion for Financiera Efectiva S.A. to carry out the fractionation of the First Issuance of a Corporate Bond of Financiera Efectiva S.A., for the sum of S/ 40,000,000.00 (Forty Million and 00/100 Soles), with the purpose that they can be substituted and fractionated into 40,000 corporate bonds with a nominal value of S/ 1,000.00 (One Thousand and 00/100 Soles) each; That, on June 11, 2025, Financiera Efectiva S.A. and BNB Valores Perú S.A. Sociedad Agente de Bolsa signed the «Corporate Bond Issuance Contract» corresponding to the First Issuance of Corporate Bonds of Financiera Efectiva S.A., by which the initial issuance contract was integrally modified; establishing the general terms, conditions and characteristics of the «First Issuance of Corporate Bonds of Financiera Efectiva S.A.»; That, by means of a document presented on June 26, 2025, Financiera Efectiva S.A. requested the Superintendency of the Securities Market for the secondary registration of the previously issued national securities, by private offering, called «First Issuance of Corporate Bonds of Financiera Efectiva S.A.» for their secondary trading, in the Public Registry of the Securities Market and in the Securities Registry of the Lima Stock Exchange; That, in accordance with the provisions of article 7, numeral 7.3, of the Regulation for the Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange Trading Session, approved by Resolution Nº 031-2012-SMV/01 and its amending norms, by Letter EMI-324/2025, the Lima Stock Exchange remitted to the SMV the conclusions of its evaluation of the documentation and information presented by Financiera Efectiva S.A. for the purposes of the procedure; That, on September 26, 2025, Financiera Efectiva S.A. completed the documentation and information requirements for the present procedure, within the framework of the provisions of the Consolidated Text of the Securities Market Law, Legislative Decree N° 861, approved by Supreme Decree N° 020-2023-EF, and by the Regulation for the Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange Trading Session; That, article 7, numeral 6, of the Policy on Dissemination of Regulatory Projects, General Legal Norms, Early Agenda and Other Administrative Acts of the SMV, approved by Resolution SMV N°
014-2014-SMV/01 and its amendments, establishes that decisions contained in administrative resolutions that resolve, among others, the registration of securities in the Public Registry of the Securities Market, must be disseminated through the SMV's Institutional Page on the Single Digital Platform of the Peruvian State for Citizen Orientation (www.gob.pe/smv); and, In accordance with the provisions of article 19 et seq. of the Consolidated Text of the Securities Market Law; articles 6, 7 and 8 of the Regulation for the Registration and Exclusion of Securities in the Public Registry of the Securities Market and in the Stock Exchange Trading Session; as well as article 46, numeral 6, of the Regulation of Organization and Functions of the SMV, approved by Supreme Decree

PERU Ministry of Economy and Finance

SMV
Superintendency of the Securities Market
“Decade of Equal Opportunities for Women and Men” "Year of the recovery and consolidation of the Peruvian economy" 3 Electronic document digitally signed under Law N° 27269, Law on 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 Nº 216-2011-EF and its amending norms, which empowers the General Superintendency of Conduct Supervision to order the registration of securities in the Public Registry of the Securities Market. Resolves:
Article 1.- To order, for its secondary public trading, the registration of the securities called «First Issuance of Corporate Bonds of Financiera Efectiva S.A.», for a total amount in circulation of S/ 40,000,000.00 (Forty Million and 00/100 Soles), and whose issuance has derived from a private offering, in the Public Registry of the Securities Market, under the charge of the Superintendency of the Securities Market.
Article 2.- To rule in favor of the registration of the securities indicated in the preceding article in the Securities Registry of the Lima Stock Exchange.
Article 3.- The registration of the securities for their secondary trading referred to in this resolution, and whose issuance derives from a private offering, has not involved administrative activities of verification or inspection, nor an audit of the information presented, nor an examination of the economic-financial situation of the issuer, in accordance with the provisions of article 21 of the Consolidated Text of the Securities Market Law.
Likewise, the registration of the aforementioned securities does not imply certification by the Superintendency of the Securities Market regarding their goodness, the solvency of the issuer, or the risks of the security or the offering; the issuer being responsible for the veracity of the information presented to the market, in accordance with the provisions of articles 13 and 24 of the Consolidated Text of the Securities Market Law.
Article 4.- To disseminate this Resolution on the Institutional Page of the Superintendency of the Securities Market on the Single Digital Platform of the Peruvian State for Citizen Orientation (www.gob.pe/smv).
Article 5.- To transcribe this resolution to Financiera Efectiva S.A., as issuer; to BNB Valores Perú S.A. Sociedad Agente de Bolsa, as Representative of the Bondholders; to CAVALI S.A. I.C.L.V.; and, to the Lima Stock Exchange S.A.
Register, communicate and disseminate.
Alix Godos
General Superintendent
General Superintendency of Conduct Supervision