Resolution of the General Superintendency of Entity Supervision No. 105-2026-SMV/10.2

PERU Ministry of Economy and Finance

SMV Superintendency of the Securities Market "Decade of Equal 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 Resolution of the General Superintendency of Entity Supervision No. 105-2026-SMV/10.2 Lima, July 2, 2026 The General Superintendent of Entity Supervision HAVING SEEN: The file No. 2026001717 initiated by Acres Investment Fund Administrator Company S.A., as well as Report No. 980-2026-SMV/10.2 of the General Superintendency of Entity Supervision of the Adjunct Superintendency of Prudential Supervision; CONSIDERING: That, through writings presented until June 23, 2026, Acres Investment Fund Administrator Company S.A., requested the registration under the general regime of the investment fund named "Real Estate Debt Investment Fund", in the corresponding section of the Public Registry of the Securities Market; That, from the evaluation carried out on the documentation presented, it has been determined that, Acres Investment Fund Administrator Company S.A., has complied with what is established in: (i) articles 9 and 23 of the Law of Investment Funds and their Administrator Companies, Legislative Decree No. 862 and its amendments; (ii) article 30 and Annex G of the Regulations of Investment Funds and their Administrator Companies, approved by SMV Resolution No. 029-2014-SMV/01 and its amendments; and, (iii) the Single Text of Administrative Procedures of the Superintendency of the Securities Market approved by Supreme Decree No. 115-2025-EF, for the registration of the investment fund mentioned in the previous paragraph, as developed in Report No. 980-2026-SMV/10.2; and, Being in accordance with what is established by article 1°, literal b) of the Concordant Single Text of the Organic Law of the Superintendency of the Securities Market, approved by Decree Law No. 26126 and its modifying norms; and article 38, numerals 6 and 7 of the Regulations of Organization and Functions of the Superintendency of the Securities Market, approved by Supreme Decree No. 216-2011-EF and its amendments.

PERU Ministry of Economy and Finance

SMV Superintendency of the Securities Market "Decade of Equal 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 RESOLVES: Article 1°.- Order the registration of the investment fund named "Real Estate Debt Investment Fund", in the corresponding section of the Public Registry of the Securities Market and of its respective participation regulations. Article 2°.- The publicity carried out by Acres Investment Fund Administrator Company S.A., to promote the investment fund referred to in article 1° of this resolution, must not induce error or confusion and must be subject to the conditions provided in Annex B of the Regulations of Investment Funds and their Administrator Companies. Article 3°.- The registration referred to in article 1° of this resolution does not imply that the Superintendency of the Securities Market recommends the subscription of quotas of the investment fund or that it expresses a favorable opinion on its profitability or quality. Article 4°.- Acres Investment Fund Administrator Company S.A., must include in the participation regulations referred to in article 1° of this resolution, the number and date of the resolution that orders the registration of the investment fund and of its respective participation regulations, as well as the effective date. Article 5°.- Order the dissemination of this resolution on the Securities Market Portal of the Superintendency of the Securities Market (www.gob.pe/smv). Article 6°.- Transcribe this resolution to Acres Investment Fund Administrator Company S.A. Register, communicate and publish. Armando Manco Manco General Superintendency General Superintendency of Entity Supervision