Resolution of the General Superintendency of Entity Supervision N° 161-2026-SMV/10.2

PERU Ministry of Economy and Finance

SMV
Superintendency of Securities Market
“Decade of Equal Opportunities for Women and Men” “Year of Hope and the Strengthening of Democracy” Electronic document digitally signed within the framework of Law N° 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 Resolution of the General Superintendency of Entity Supervision N° 161-2026-SMV/10.2 Lima, October 13, 2026

HAVING SEEN:
File N° 2021030825 initiated by Pandero S.A. EAFC, as well as Report N° 1622-2026-SMV/10.2 from the General Superintendency of Entity Supervision;

WHEREAS:
By Resolution of the General Superintendency of Entity Supervision N° 150-2017-SMV/10.2 dated October 30, 2017, Pandero S.A. EAFC was authorized to administer the program called “Pandero C6”, now called “Pandero C6”, as well as the models of collective fund administration contracts to be used in said program;

WHEREAS, through writings submitted until October 1, 2026, Pandero S.A. EAFC requested authorization for the modification of the collective fund administration contracts corresponding to the products “Pandero Económico” and “Pandero 4x4” used in the management of the aforementioned program;

WHEREAS, from the evaluation of the documentation presented, it has been determined that Pandero S.A. EAFC has complied with the provisions of: (i) Article 30 of the Regulations of the Collective Funds System and its Administering Companies, approved by SMV Resolution N° 020-2014-SMV/01 and its amending norms and, (ii) the Single Text of Administrative Procedures of the Superintendency of Securities Market, approved by Supreme Decree N° 115-2025-EF, for the authorization of the modifications to the aforementioned collective fund administration contracts, as well as their registration in the Special Register of Other Entities under the jurisdiction of the SMV; as detailed in Report N° 1622-2026-SMV/10.2; and,

In accordance with the provisions of Article 38, numeral 5, subsection x) of the Regulations on Organization and Functions of the Superintendency of Securities Market, approved by Supreme Decree N° 216-2011-EF and its amendments.

RESOLVES:
Article 1.- To approve the modification of the collective fund administration contracts corresponding to the products “Pandero Económico” and “Pandero 4x4”, used by Pandero S.A. EAFC in the management of the program called “Pandero C6”, and to order their registration in the Special Register of Other Entities under the jurisdiction of the Superintendency of Securities Market.

PERU Ministry of Economy and Finance

SMV
Superintendency of Securities Market
“Decade of Equal Opportunities for Women and Men” “Year of Hope and the Strengthening of Democracy” Electronic document digitally signed within the framework of Law N° 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 modifications referred to in the preceding article shall enter into force on the business day following the communication indicated in the last paragraph of Article 32 of the Regulations of the Collective Funds System and its Administering Companies.

Article 3.- The modifications referred to in Article 1 of this resolution shall apply to groups formed after their entry into force.

Article 4.- To order the dissemination of this resolution on the Securities Market Portal of the Superintendency of Securities Market (www.gob.pe/smv).

Article 5.- To transcribe this resolution to Pandero S.A. EAFC.

Register, communicate, and publish.

Armando Manco Manco
General Superintendent
General Superintendency of Entity Supervision