Superintendent Resolution No. 040-2026-SMV/02

PERÚ Ministerio de Economía y Finanzas

SMV
Superintendencia del Mercado de Valores
“Decenio de la Igualdad de Oportunidades para Mujeres y Hombres” “Año de la Esperanza y el Fortalecimiento de la Democracia” 1 Electronic document digitally signed under 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. 040-2026-SMV/02 Lima, April 16, 2026 The Superintendent of the Securities Market HAVING SEEN:
The administrative file No. 2026014682 and Report No. 507-2026-SMV/10.2, issued by the General Superintendency of Entities with the favorable ruling of the Assistant Superintendent of Prudential Supervision; CONSIDERING:
That, by CONASEV Resolution No. 103-2010-EF/94.10 of October 18, 2010, the operation of Macrocapitales Investment Fund Administrator Company S.A. was authorized as an investment fund administrator company. Subsequently, by Superintendent Resolution No. 018-2024-SMV/02 of February 29, 2024, its operation as a mutual fund administrator company was authorized, changing its name to Macrocapitales Mutual Fund Administrator Company S.A.; That, Article 36, letter b), of the Regulations on Mutual Funds in Securities and their Administrator Companies, approved by Conasev Resolution No. 068-2010-EF/94.01.1 and its amendments, states that the authorization of operation may be revoked if two (02) years have passed without the administrator company having an operational mutual fund. Upon expiration of this period, such company shall automatically lose its authorization of operation to administer mutual funds; That, Article 180 of the Regulations on Mutual Funds in Securities and their Administrator Companies states that the exclusion from the Public Registry of the Securities Market of administrator companies proceeds in the event of revocation or cancellation of their authorization of operation; That, according to the information on file in the Public Registry of the Securities Market, Macrocapitales Mutual Fund Administrator Company S.A. did not register any mutual fund and, consequently, does not have any operational mutual fund; That, Article 5 of Superintendent Resolution No. 018-2024-SMV/02 establishes that it shall enter into force the day following its publication in the Official Gazette El Peruano, which occurred on March 06, 2024; That, the two (02) year period from its authorization of operation as a mutual fund administrator company expired on March 09, 2026, taking into account that March 07, 2026 was a non-working day. In

PERÚ Ministerio de Economía y Finanzas

SMV
Superintendencia del Mercado de Valores
“Decenio de la Igualdad de Oportunidades para Mujeres y Hombres” “Año de la Esperanza y el Fortalecimiento de la Democracia” 2 Electronic document digitally signed under 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 consequence, Macrocapitales Mutual Fund Administrator Company S.A. has lost its authorization of operation to administer mutual funds in securities as of March 10, 2026; That, taking the above into consideration, Macrocapitales Mutual Fund Administrator Company S.A. has automatically lost the authorization of operation as a mutual fund administrator since March 10, 2026, and consequently, its automatic exclusion from the section of mutual fund administrator companies in the Public Registry of the Securities Market proceeds, in accordance with Articles 36 and 180 of the Regulations on Mutual Funds in Securities and their Administrator Companies; That, pursuant to Article 12, numeral 1 of the Regulations on Organization and Functions of the SMV, approved by Supreme Decree No. 216-2011-EF and its amendments, the Superintendent of the Securities Market is responsible for authorizing, canceling and revoking the authorization of operation of entities under the supervision scope of the SMV; and, according to Article 3, numeral 3 of the Single Consolidated Text of the Organic Law of the SMV, Legislative Decree No. 26126, and its amendments, the Superintendent of the Securities Market is empowered to maintain the Public Registry of the Securities Market; That, therefore, it corresponds to the Superintendent of the Securities Market to declare the automatic revocation of the authorization of operation of administrator companies that have not complied with maintaining an operational mutual fund as stated in Article 36, letter b), of the Regulations on Mutual Funds in Securities and their Administrator Companies; That, Macrocapitales Mutual Fund Administrator Company S.A. maintains its authorization of operation as an investment fund administrator company, in accordance with CONASEV Resolution No. 103-2010-EF/94.10. In this sense, it must modify its statutes and corporate name by replacing the reference to administrator company of funds (SAF) with that of investment fund administrator company (SAFI), in accordance with Article 253 of the Single Consolidated Text of the Securities Market Law and Article 124 of the Regulations on Mutual Funds in Securities and their Administrator Companies; and, Being in accordance with the provisions of Article 3, numeral 3, of the Single Consolidated Text of the Organic Law of the SMV; Article 12, numeral 1 and Article 38, numeral 12 of the Regulations on Organization and Functions of the Superintendency of the Securities Market; and Articles 36 and 180 of the Regulations on Mutual Funds in Securities and their Administrator
Companies; RESOLVES:
Article 1st.- Declare that the authorization of operation of Macrocapitales Mutual Fund Administrator Company S.A. as a mutual fund administrator company in securities has been automatically revoked as of March 10, 2026 and, consequently, exclude said company from the section of Mutual Fund Administrator Companies of the Public Registry of the Securities Market of the Superintendency of the Securities Market.
Article 2nd.- Macrocapitales Mutual Fund Administrator Company S.A. must modify its corporate name, replacing the reference to administrator company of funds (and its abbreviation SAF) with that of investment fund administrator company (or its abbreviation SAFI), as well as modify its corporate purpose.
Article 3rd.- Publish this resolution on the institutional website of the Superintendency of the Securities Market on the unique digital platform of the Peruvian State (www.gob.pe/smv) and in the Official Gazette El Peruano.
Article 4th.- This resolution shall enter into force on the day of its notification to Macrocapitales Mutual Fund Administrator Company S.A., without prejudice to the automatic revocation and exclusion declared in the preceding Article 1.
Article 5th.- Transmit this resolution to Macrocapitales Mutual Fund Administrator Company S.A.
Register, communicate and publish.
Zósimo Juan Pichihua Serna
Superintendent of the Securities Market