Superintendent Resolution No. 003-2026-SMV/02

PERÚ Ministry of Economy and Finance

SMV
Securities Market Superintendence
"Decade of Equal Opportunities for Women and Men" "Year of recovery and consolidation of the Peruvian economy" 1 Electronically signed document in 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 Superintendent Resolution No. 003-2026-SMV/02 Lima, January 13, 2026 The Superintendent of the Securities Market HAVING SEEN:
File 2026000834 and Report No. 24-2026-SMV/07 of the Planning, Management and Integrity Office; CONSIDERING:
That, through Law No. 32513, Public Sector Budget Law for Fiscal Year 2026, published on December 4, 2025, the Public Sector Budget corresponding to fiscal year 2026 was approved, and by SMV Resolution No. 025-2025-SMV/01 of December 30, 2025, the Opening Institutional Budget corresponding to fiscal year 2026 of the Securities Market Superintendence (SMV) was approved; That, numeral 50.1 of article 50 of Legislative Decree No. 1440, Legislative Decree of the National Budget System, states that the incorporation of additional public revenues from balance sheet balances is subject to the maximum incorporation limits determined by the Ministry of Economy and Finance, in consistency with the current fiscal rules; and are approved by resolution of the Head of the Entity; which in this case corresponds to the Board of Directors of the SMV, the body competent to approve expansions and modifications of the SMV's annual budget, as provided in letter g) of article 5 of the Text of the Organic Law of the SMV, Legislative Decree No. 26126; That, in order to restore institutional operational capacity and implement the SERVIR regime at the SMV, additional budgetary credits are required to finance the current expenses described in Report No. 24-2026-SMV/07 of the Planning, Management and Integrity Office, so it is convenient to issue the resolution that authorizes the incorporation of additional public revenues from balance sheet balances in the Institutional Budget of the SMV, in the amount of TEN MILLION THIRTY-NINE THOUSAND SIX HUNDRED THIRTY-FOUR AND 00/100 Soles (S/ 10,039,634); That, the Board of Directors in its session of January 7, 2026, delegated to the Superintendent of the Securities Market the authority to approve, through Superintendent Resolution, the incorporation of additional public revenues up to the amount of S/ 10,039,634.00; and, In accordance with the provisions of numerals 50.1 and 50.2 of article 50 of Legislative Decree No. 1440, Legislative Decree of the National Budget System; paragraph 23.2 of article 23 of the Directive for Budget Execution No. 0001-2024-EF/50.01, approved by Directorial Resolution No. 0009-2024-EF/50.01; and in letter g) of article 5 of the Text of the Organic Law of the SMV, Legislative Decree No. 26126; as well as the delegation of powers agreed upon by the Board of Directors of the SMV in its session of January 7, 2026; RESOLVES:
Article 1.- Object
Authorize the incorporation of additional public revenues in the Institutional Budget of Pliego 058 Securities Market Superintendence for Fiscal Year 2026, up to the amount of S/ 10,039,634 (TEN MILLION THIRTY-NINE THOUSAND SIX HUNDRED THIRTY-FOUR AND 00/100 SOLES), according to the following detail:
INCOMES In Soles
FINANCING SOURCE: 09 DIRECTLY COLLECTED RESOURCES 1 BUDGETARY INCOMES 10,039,634 9 BALANCE SHEET BALANCES 10,039,634 1 BALANCE SHEET BALANCES 10,039,634 1 BALANCE SHEET BALANCES 10,039,634 1 BALANCE SHEET BALANCES 10,039,634 1 BALANCE SHEET BALANCES 10,039,634 TOTAL INCOMES 10,039,634 EXPENDITURES In Soles FIRST SECTION: CENTRAL GOVERNMENT PLIEGO: 058 SECURITIES MARKET SUPERINTENDENCE EXECUTIVE UNIT: 001 SECURITIES MARKET SUPERINTENDENCE - SMV [001274] BUDGET CATEGORY: 90001 CENTRAL ACTIONS PRODUCT: 3999999 NO PRODUCT ACTIVITY: 5000003 ADMINISTRATIVE MANAGEMENT FINANCING SOURCE: 09 DIRECTLY COLLECTED RESOURCES CURRENT EXPENSES
2.1 PERSONNEL AND SOCIAL OBLIGATIONS 6,000,959
ACTIVITY: 5000007 JUDICIAL DEFENSE OF THE STATE FINANCING SOURCE: 09 DIRECTLY COLLECTED RESOURCES CURRENT EXPENSES
2.1 PERSONNEL AND SOCIAL OBLIGATIONS 6,850
BUDGET CATEGORY: 9002 BUDGET ALLOCATIONS THAT DO NOT RESULT IN PRODUCTS PRODUCT: 3999999 NO PRODUCT

PERÚ Ministry of Economy and Finance

SMV
Securities Market Superintendence
"Decade of Equal Opportunities for Women and Men" "Year of recovery and consolidation of the Peruvian economy" 2 Electronically signed document in 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 ACTIVITY: 5006135 REGULATION OF THE SECURITIES MARKET, MARKET OF PRODUCTS AND SYSTEM OF COLLECTIVE FUNDS FINANCING SOURCE: 09 DIRECTLY COLLECTED RESOURCES CURRENT EXPENSES
2.1 PERSONNEL AND SOCIAL OBLIGATIONS 334,570
ACTIVITY: 5006136 SUPERVISION OF THE SECURITIES MARKET, MARKET OF PRODUCTS AND SYSTEM OF COLLECTIVE FUNDS FINANCING SOURCE: 09 DIRECTLY COLLECTED RESOURCES CURRENT EXPENSES
2.1 PERSONNEL AND SOCIAL OBLIGATIONS 3,681,555
ACTIVITY: 5006137 GUIDANCE AND EDUCATION ON
SECURITIES MARKET, MARKET OF PRODUCTS
AND SYSTEM OF COLLECTIVE FUNDS
FINANCING SOURCE: 09 DIRECTLY COLLECTED RESOURCES CURRENT EXPENSES
2.1 PERSONNEL AND SOCIAL OBLIGATIONS 15,300
TOTAL EXPENDITURES 10,039,634
Article 2.- Coding
The Planning, Management and Integrity Office will request from the General Directorate of Public Budget the codifications required as a consequence of the incorporation of new Income Items, Purposes and Units of Measure.
Article 3.- Notes for Budget Modification
The Planning, Management and Integrity Office instructs the Executive Unit to prepare the corresponding "Notes for Budget Modification" required, as a consequence of the provisions of this regulation.
Article 4.- Presentation of the Resolution
A copy of this resolution is sent, within five (5) calendar days of approval, to the bodies indicated in numeral 31.4 of article 31 of Legislative Decree No. 1440, Legislative Decree of the Public Budget System. Register and communicate. Zósimo Juan Pichihua Serna Superintendent of the Securities Market