Superintendent Resolution No. 079-2026-SMV/02 Approving Tariffs for Value-Added Information on Negotiable Invoices

PERU Ministry of Economy and Finance

SMV Superintendence of the Securities Market

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Superintendent Resolution No. 079-2026-SMV/02 Lima, July 13, 2026

The Superintendent of the Securities Market

HAVING SEEN:

File No. 2025006309 and Report No. 1038-2026-SMV/10.2, issued by the General Superintendent's Office for Entity Supervision, with the favorable ruling of the Adjunct Superintendent for Prudential Supervision;

CONSIDERING:

That, in accordance with Article 231 of the Single Text of the Securities Market Law, approved by Supreme Decree No. 020-2023-EF, the remuneration for the services provided by securities clearing and settlement institutions are proposed by said institutions and approved by the Superintendence of the Securities Market - SMV, taking into account the principles of financial equilibrium and equity among users;

That, Article 22 of the Regulations of the Securities Clearing and Settlement Institutions, approved by Conasev Resolution No. 031-99-EF/94.10 and its amendments, establishes that securities clearing and settlement institutions must have a tariff schedule for the services they provide, the determination of which must be based on their budget and cost structure;

That, Article 7, item 7.4.1 of the Regulations of the Securities Settlement Systems, approved by SMV Resolution No. 027-2012-SMV/01 and its amendments, incorporated the obligation of the Administrator Company of the Securities Settlement Systems to have tariffs that meet certain characteristics;

That, by agreement of the Board of Directors of the then National Commission for the Supervision of Companies and Securities (now SMV) of April 29, 2002, criteria were approved for the evaluation of tariffs of securities clearing and settlement institutions;

That, through communications submitted until July 07, 2026, CAVALI S.A. I.C.L.V. requested the approval of its tariff proposal that will apply as remuneration for the new service of sale of value-added information on negotiable invoices recorded in the Accounting Register, referred to in Article 4 and Binding Provision No. 07 of Chapter X "On Information Services", as well as item e) of item 7.3 of Article 7 of Chapter XVII "On the Centralized Register of Negotiable Invoices" of the Internal Regulations of said institution;

That, by virtue of the foregoing, CAVALI S.A. I.C.L.V. has additionally requested the modification of the internal numbering of the current Tariff No. 22 of its Tariff Schedule, which contemplates tariffs applicable to the service of sale of information to the securities market approved by Superintendent Resolution No. 056-2012-SMV/02. This is in order to include these tariffs, currently contained in items 22.1 to 22.5 of Tariff No. 22, in item 22.1, sub-items 22.1.1 to 22.1.5 of Tariff No. 22. Consequently, the tariffs applicable to the new service of sale of value-added information on negotiable invoices recorded in the Accounting Register, to be approved by means of this resolution, will be incorporated into item 22.2, sub-items 22.2.1 to 22.2.25 of Tariff No. 22.

That, from the evaluation of the documentation presented, it is concluded that CAVALI S.A. I.C.L.V. has met the requirements established for the approval of tariffs for the services provided by clearing and settlement institutions, and has previously disseminated the respective tariff proposal; as stated in the aforementioned Report No. 1038-2026-SMV/10.2; and,

Being in accordance with the provisions of Article 231 of the Single Text of the Securities Market Law; Article 22 of the Regulations of the Securities Clearing and Settlement Institutions; and, Article 12, item 2, of the Regulations on Organization and Functions of the Superintendence of the Securities Market, which empowers the Superintendent of the Securities Market to approve the tariffs of securities clearing and settlement institutions, as well as their modifications or adjustments;

RESOLVES:

Article 1°.- Approve the tariffs applicable to the service of sale of value-added information on negotiable invoices recorded in the Accounting Register, referred to in Article 4 and Binding Provision No. 07 of Chapter X "On Information Services", as well as item e) of item 7.3 of Article 7 of Chapter XVII "On the Centralized Register of Negotiable Invoices" of the Internal Regulations of CAVALI S.A. I.C.L.V. These tariffs will be contemplated in item 22.2, sub-items 22.2.1 to 22.2.25 of Tariff No. 22 of the Tariff Schedule of said institution, and are detailed in the attached Annex that forms part of this resolution.

Article 2°.- Approve the modification of the internal numbering of Tariff No. 22, for the purpose that the current maximum tariffs applicable to the service of sale of information on securities approved by Superintendent Resolution No. 056-2012-SMV/02 are contained in item 22.1, sub-items 22.1.1 to 22.1.5 of Tariff No. 22, according to what is stated in the attached Annex that forms part of this resolution.

Article 3°.- The amounts mentioned in the Annex referred to in Article 1° must be considered as maximum amounts to be charged by CAVALI S.A. I.C.L.V. to the subjects obligated to pay.

Article 4°.- In the event that CAVALI S.A. I.C.L.V. decides to charge tariffs lower than those approved in this resolution, it must communicate this to the Superintendence of the Securities Market and disseminate it to the market before its application.

Article 5°.- Order that the proposal for the modification of Binding Provision No. 01 of Chapter XI "On Tariffs" of the Internal Regulations of Cavali S.A. I.C.L.V. that derives from the approval of the tariffs referred to in Article 1° and the modification referred to in Article 2°, precedents, be disseminated to the market and communicated to the SMV, in accordance with the provisions of Article 1 of Chapter XI "On Tariffs" of the aforementioned Internal Regulations and Article 27 of the Regulations of Securities Clearing and Settlement Institutions, indicating its date of entry into force.

PERU Ministry of Economy and Finance

SMV Superintendence of the Securities Market

"Decade of Equality of Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" 3 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

Regulations of Securities Clearing and Settlement Institutions, indicating its date of entry into force.

Article 6°.- Order the dissemination of this resolution in the Official Gazette El Peruano and in the Securities Market Portal of the Superintendence of the Securities Market (www.gob.pe/smv).

Article 7°.- This resolution will enter into force the day after its publication in the Official Gazette El Peruano.

Article 8°.- Transmit this resolution to CAVALI S.A. I.C.L.V.

Register, communicate and publish.

Zósimo Juan Pichihua Serna Superintendent of the Securities Market