EXAMPLE OF TARIFF APPRAISAL OF A LAND

TARIFF APPRAISAL OF THE REAL ESTATE PROPERTY CONSTITUTED BY

AN UNBUILT LAND LOCATED IN FRONT OF AVENIDA ARENALES Nº 372,
DISTRICT OF ANDRES AVELINO CÁCERES, PROVINCE OF HUAMANGA AND
DEPARTMENT OF AYACUCHO

1.0 DESCRIPTIVE MEMORY

1.01 Object of the Appraisal:

Valuation of a property indicating its main characteristics.

1.02 Persona o Entidad que solicita la tasación:

The owner of the land, Mr. Jhonatan Coras Janampa

1.03 Methodology or Regulation used:

The appraisal of the property is formed by the Direct Appraisal method, taking
into account the commercial values of the land in the area, and the unit prices of
construction with its depreciation; and as a reference framework, the National
Appraisal Regulation of Peru National Appraisal Regulation, approved by
Ministerial Resolution No. 172-2016- HOUSING, modified according to
Ministerial Resolution No. 424-2017- HOUSING and modified according to
Ministerial Resolution No. 124-2020- LIVING PLACE.

1.04 Appraisal Date:

November 2022.

1.05 Location:
The property is located facing Arenales Avenue No. 372, District of Andrés
Avelino Cáceres, Province of Huamanga and Department of Ayacucho.

1.06 Owner:
Don, Jhonatan Coras Janampa is thus recorded in Electronic Record No. 35964281
of the Property Registry of the Ayacucho Registry Office.

1.07 Urban Services Infrastructure:

The property is enabled and has Public Networks and home connections for drinking
water, drainage, electricity, tracks and sidewalks.

1.08 Zoning and current use of the property

According to the Zoning Plan, the property is RDM and its UNBUILT LAND.

2
1.09 Borders and perimeter measurements:

Front: 8.50 ml., with Arenales Avenue

Right: 22.00 ml., with Lot No. 10
Left: 22.00 ml., with Lot No. 12
Fund: 8.50.00 ml., with Lot No. 17

1.10 Area and Perimeter of the land:

The property has a land area of 187.00 m2. and a Perimeter of 61.00 ml.

1.11 Description:
It is a property made up of unbuilt land that has a perimeter fence which is
accessed through a metal gate facing Arenales Avenue.

1.12 Legal Aspect:

The domain of the property in favor of the owner is registered in Electronic Item
No. 35964281 of the Property Registry of the Registry Office of Ayacucho..

1.13 Easements:
It has no bondage
.
2.0 TARIFF APPRAISAL

2.01 Land Value (VT):

Taking into account the tariff values collected from the market of the area where
the property is located, its access to main roads, zoning, urban consolidation of the
environment, service infrastructure and urban equipment, the unit value of land is
determined in S / 325.00 / M2.
.
TV = 187.00 M2. x S/ 325.00/M2.
TV = S/ 60,775.00

2.02 Complementary Works (VOC):

Existing complementary works are the perimeter fence and the iron gate, their
value is estimated by the appraiser at:

VOC = S/ 6,875.00

2.04 Total Property Value (VTP):

According to Art. II E.38 of the National Appraisal Regulations, weproceed to the
sum of the partial values:

VTP = VT + V0C
VTP = S/ 60,775.00 + S/ 6,875.00
2
 VTP = s/ 67,650.00

(They are: Sixty-seven thousand six hundred fifty-00/100 soles)

3.00 ANNEXES:

IMAGE 1

Location of the land with Google Earth

IMAGE 2

3
 Front view of the land with perimeter fence and metal gate.

IMAGE 3

View of the interior of the land.

4.00 CONCLUSION:
The tariff value of the property located with Avenida Arenales Nº372,
District of Andrés Avelino Cáceres, Province of Huamanga and
Department of Ayacucho, is S/ 67,650.00 (Sixty-seven thousand six
hundred fifty-00/100 soles)

EXAMPLE OF TARIFF APPRAISAL OF A LAND

COMMERCIAL APPRAISAL OF REAL ESTATE PROPERTY CONSTITUTED BY

UNBUILT LAND LOCATED FACING 115 GUAMAN POMA DE AYALA STREET,
JESUS NAZARENO DISTRICT, HUAMANGA PROVINCE AND AYACUCHO
DEPARTMENT

1.0 DESCRIPTIVE MEMORY

1.01 Object of the Appraisal:

Valuation of a property indicating its main characteristics.

4
 Persona o Entidad que solicita la tasación:
The owner of the land,SR. Henrry Alca Huamani

1.02 Methodology or Regulation used:

The appraisal of the property is formed by the Direct Appraisal method, taking
into account the commercial values of the land in the area, and the unit prices of
construction with its depreciation; and as a reference framework, the National
Appraisal Regulation of Peru National Appraisal Regulation, approved by
Ministerial Resolution No. 172-2016- HOUSING, modified according to
Ministerial Resolution No. 424-2017- HOUSING and modified according to
Ministerial Resolution No. 124-2020- LIVING PLACE.

1.03 Appraisal Date:

November 2022.

1.04 Location:
The property is located in front of Calle Guamán Poma de Ayala Nº 115, Jesús
Nazareno District, Huamanga Province, Ayacucho Department

1.05 Owner:
Mr. Henrry Alca Huamaní, as stated in the Electronic Certificate No. 7424034 of
the Property Registry of the Registry Office of Ayacucho

1.06 Urban Services Infrastructure:

The property is enabled and has Public Networks and home connections for drinking
water, drainage, electricity, tracks and sidewalks.

1.07 Zoning and current use of the property

According to the Zoning Plan, the property is RDM and its UNBUILT LAND.

5
1.08 Borders and perimeter measurements:

Front: 10.00 ml., with Guamán Poma

Right: 16.00 ml., with Lot No. 14
Left: 16.00 ml., with Lot No. 16
Fund: 10.00 ml., with Lot No. 20

1.09 Area and Perimeter of the land:

The property has a land area of 160.00 m2. and a Perimeter of 52.00 ml.

1.10 Description:
It is a property made up of unbuilt land that has a perimeter fence which is
accessed through a metal gate facing Guamán Poma de Ayala Street

1.11 Legal Aspect:

The domain of the property in favor of the owner is registered in Electronic Item
No. 7424034 of the Property Registry of the Registry Office of Ayacucho..

1.12 Easements:
It has no bondage
.
2.00 TARIFF APPRAISAL

2.01 Land Value (VT):

To determine the value of the land, the market values corresponding to the area
where the land is located, its access to main roads, recreation area, zoning, urban
consolidation of the environment, service infrastructure and urban equipment, are
taken into account. the unit value of land on which the following market study was
obtained:

1st Property = US$215.00/M2

2nd Property = US$218.00/M2

3rd Property = US$213.00/M2

4th Property = US$230.00/M2

5th Property = US$225.00/M2

Therefore, the average value of the market study with respect to adjoining
properties and close to the same area of the property is US $220.20/M2.

VT = 160.00 M2. x US $ 220.20/M2.

VT = US $ 35,232.00

6
2.02 Complementary Works (VOC):
Existing complementary works are the perimeter fence and the iron gate, their
value is estimated by the appraiser at:

VOC = S/ 5,385.00

2.04 Total Property Value (VTP):

According to Art. II E.38 of the National Appraisal Regulations, weproceed to the
sum of the partial values:

VTP = VT + V0C
VTP = S/ 35,232.00 + S/ 5,35.00
VTP = s/ 40,617.00

(Forty thousand six hundred seventeen and 00/100 US dollars)

Exchange rate: US $ 1.00 = S/ 4.00 Soles.

Equivalent to change: S/ 162,468.00 Soles.
(One hundred sixty-two thousand four hundred sixty-eight and 00/100 soles)

3.00 ANNEXES:
Photographic samples of the property are attached.
IMAGE 1

Location of the land with Google Earth

7
 IMAGE 2

Front view of the land with perimeter fence and metal gate

4.00 CONCLUSION:

The commercial value of the property located in front of Calle Guamán

Poma de Ayala Nº 115, Jesús Nazareno District, Huamanga Province,
Ayacucho Department, is US$40,617.00 (Forty thousand six hundred
seventeen and 00/100 US dollars), which at Exchange rate: US $ 1.00 = S/
4.00 Soles, equivalent to: S/ 162,468.00 Soles (One hundred and sixty-two
thousand four hundred and sixty-eight and 00/100 soles)

8
9
 EXAMPLE OF TARIFF APPRAISAL OF A HOUSE

TARIFF APPRAISAL OF THE PROPERTY LOCATED IN FRONT OF

GERANIOS STREET Nº 184, MANZANA “L” LOT Nº 8 LAS COLINAS
URBANIZATION, CARMEN ALTO DISTRICT, HUAMANGA
PROVINCE, AYACUCHO DEPARTMENT

1.0 DESCRIPTIVE MEMORY

1.01 Object of the Appraisal:

Valuation of a property indicating its main characteristics.

1.02 Person or Entity requesting the appraisal:

The owner of the property Carlos Contreras
Poma

1.03 Methodology or Regulation used:

The appraisal of the property is formed by the Direct Appraisal method, taking into
account the commercial values of the land in the area, and the unit prices of
construction with its depreciation; and as a reference framework, the National
Appraisal Regulation of Peru approved by Ministerial Resolution No. 172-2016-
HOUSING, modified according to Ministerial Resolution No. 424-2017-HOUSING
and modified according to Ministerial Resolution No. 124-2020-HOUSING.

1.04 Appraisal Date:

November 2022.

1.05 Location:
The property is located in front of Geranios Street No. 184, Manzana "L" Lot No. 8
Las Colinas Urbanization, Carmen Alto District, Huamanga Province, Ayacucho
Department

1.06 Owner:
Mr. Carlos Contreras Poma, as stated in Electronic Record No. 85263408 of the
Property Registry of the Registry Office of Ayacucho.

10
1.07 Urban Services Infrastructure:
The property is enabled and has Public Networks and home connections for drinking
water, drainage, electricity, tracks and sidewalks.

1.08 Zoning and current use of the property:

According to the Zoning Plan, the property is RDM and its use is SINGLE-FAMILY
DWELLING (HOUSE).

1.09 Boundaries and perimeter measurements:

Front: 6.00 ml., with Geranios Street

Right: 17.00 ml., with lot No. 9
Left: 17.00 ml., with lot No. 7
Bottom: 6.00 ml., with lot No. 18

1.10 Land Area and Perimeter:

The property has a land area of 102.00 m2. and a Perimeter of 46 ml.

1.11 Covered Area:

The property has a covered area of:

First Floor : 102.00 M2. (The total area of the property is found)
Second Floor : 105.60 M2. (considering the distance from the eaves)
Total : 207.60 M2.

1.12 Description:
The house has two floors for home use, since it is a single-family home, so it has
the following distribution:

First Floor: living room, kitchen, garage, bathroom, corridor and stairs to the
second floor.

Second Floor consists of a corridor, three bedrooms with full bathrooms and a
laundry room.

1.13 Building:
Foundation: Foundations and overlays of cyclopean concrete. Walls: Clay brick
type k-k and tambourine.
Columns-Beams: Reinforced concrete.
Ceilings: Lightened horizontal reinforced concrete slab. Floors: ordinary tile
Coatings: Rubbed plaster. Paint : Washable latex
Doors: Wood
11
 Windows: aluminum, simple transparent glass.
Bathrooms: National and complete white slabs and majolica.
Electrical Inst.: Built-in.
Sanitary Inst.: Built-in.

1.14 Age and state of conservation:

The property has an estimated age of 10 years and its state of conservation is Good.

1.15 Depreciation:
In accordance with the National Appraisal Regulation, according to Table No. 1
(Household), a depreciation of 11% is considered. F = 0.89

1.16 Legal Aspect:

Ownership of the property in favor of the owner Company is registered in Electronic
Certificate No. 85263408 of the Property Registry of the Ayacucho Registry Office.

1.17 Easements:
They do not have easements.

2.0 TARIFF APPRAISAL

2.01 Land Value (VT):

Taking into account the tariff values obtained in the Revenue Office of the
Municipality where the property is located, its access to main roads, zoning, urban
consolidation of the environment, service infrastructure and urban equipment, the
tariff unit value of land in S/ 440.00/M2 value that was obtained from the
Municipality of Carmen Alto in the province of Huamanga, department of
Ayacucho.

VT = 102.00 M2. x S/ 440.00/M2.

VT = S/ 44,880.00

2.02 Building Value (VE):

According to the constructive characteristics of the single-family dwelling and the
materials used for the construction, a unit value of the building is considered, taking
into account the unit values of ANNEX I.3 for the Sierra sector of S/ 669.46/M2.

12
 VE = 207.60 M2. x S/ 669.46/M2. x 0.81
VE = S/ 112,573.72

2.03 Complementary Works (VOC):

We assume that the value of the auxiliary works is calculated in accordance with the
percentages specified in the corresponding title (Chapter VI, Article 40 - 40.2 of the
RNT):

VOC = 15% (VE)

VOC = 15% (S/ 112,573.72)
VOC = S/ 16,886.06

2.04 Total Property Value (VTP):

In accordance with Art. II E.38 of the National Appraisal Regulations, we sum up
the partial values obtained:

VTP = VT + VE + V0C

VTP = S/ 44,880.00 + S/ 112,573.72 + S/ 16,886.06

VTP = S/ 174,339.78

(One hundred seventy-four thousand three hundred thirty-nine and 78/100 soles)

3.00 ANNEXES:
Photographic samples of the property are attached.

IMAGE 1

13
 Location of the property with Google Earth

IMAGE 2

Front view of the facade of the single-family home.

4.00 CONCLUSION:
The tariff value of the property located in front of Geranios Street No.
184, Manzana “L” Lot No. 8 Las Colinas Urbanization, Carmen Alto
District, Huamanga Province, Department of Ayacucho, is S/
174,339.78 (One hundred and seventy-four thousand three hundred
and thirty and nine and 78/100 soles).
14
15
 SAMPLE OF A COMMERCIAL APPRAISAL OF A HOUSE

COMMERCIAL APPRAISAL OF REAL ESTATE LOCATED IN

FRONT OF ABANCAY AVENUE N° 114, DISTRICT OF CARMEN
ALTO, PROVINCE OF HUAMANGA AND DEPARTMENT OF
AYACUCHO

1.0 DESCRIPTIVE MEMORY

1.01 Object of the Appraisal:

Valuation of a property indicating its main characteristics.

1.02 Person or Entity requesting the appraisal:

Your owner

1.03 Methodology or Regulation used:

The appraisal of the property is formed by the Direct Appraisal method, taking into
account the commercial values of the land in the area, and the unit prices of
construction with its depreciation; and as a reference framework, the National
Appraisal Regulation of Peru approved by Ministerial Resolution No. 172-2016-
HOUSING, modified according to Ministerial Resolution No. 424-2017-HOUSING
and modified according to Ministerial Resolution No. 124-2020-HOUSING.
1.04 Appraisal Date:
November 2022.

1.05 Location:
The property is located on Avenida Venezuela No. 154, District of Jesús María,
Province of Huamanga and Department of Ayacucho

1.06 Owner:
Mr. Rubén Pérez Huacre thus appears in Electronic Record No. 24745982 of the
Property Registry of the Registry Office of Ayacucho.

1.07 Urban Services Infrastructure:

The property is enabled and has Public Networks and home connections for
drinking water, drainage, electricity, tracks and sidewalks.

1.08 Zoning and current use of the property:

According to the Zoning Plan, the property is RDM and its use is ROOM HOUSE.
16
1.09 Boundaries and perimeter measurements:

Front: 9.00 ml. with Venezuela Avenue

Right: 12.00 ml. with lot 12
Left: 12.00 ml with lot 10
Bottom: 9.00 ml. with lot 21

1.10 Land Area and Perimeter:

The property has a land area of 108.00 m2. and a Perimeter of 42.00 ml

1.11 Covered Area:

The property has a covered area of:

First Floor: 108.00 M2.

Second Floor: 113.40 M2.
TOTAL 221.40 M2

1.12 Description:
It is a house with two floors for home use, its distribution is as follows:

First Floor consists of entrance, study room and service bathroom, corridor, stairs to
the second floor, living room, kitchen.

Second Floor consists of a corridor, four bedrooms with closet and private bathroom
and a balcony.

1.13 Building:
Foundation: Foundations and overlays of cyclopean concrete.
Walls: Clay brick type k-k and tambourine.
Columns-Beams: Reinforced concrete.
Ceilings: Lightened horizontal reinforced concrete slab.
Floors: Various (Parquet, tile, etc.).
Coatings: Rubbed plasterboard.
Paint: Washable latex winner type.
Doors: Wood and aluminum.
Windows: iron, aluminum, transparent glass.
Bathrooms: National white color slabs and majolica.
Electrical Installations: Built-in.
Sanitary Inst.: Built-in.

1.14 and state of conservation:

The property has an estimated age of 12 years and its state of conservation is
17
 Regular.

1.15 Depreciation:
In accordance with the National Appraisal Regulations, Table No. 1 (Household), a
depreciation of 17% is considered. F = 0.83

1.16 Legal Aspect:

Ownership of the property in favor of the owner Company is registered in Electronic
Certificate No. 24745982 of the Property Registry of the Ayacucho Registry Office.

1.17 Easements:
It does not have easement areas.

2.0 COMMERCIAL APPRAISAL

2.01 Land Value (VT):

Taking into account the market values of the area where the property is located, its
access to main roads, zoning, urban consolidation of the environment, service
infrastructure and urban equipment, the unit value of the land is determined:

1st Property = US$102.00/M2

2nd Property = US$103.45/M2
3rd Property = US$102.50/M2
4th Property = US$104.90/M2
5th Property = US$104.10/M2

Therefore, the average value of the market study is US$103.39/M2.

TV = 108.00 M2. x US$103.39/M2.

TV = US$11,166.12

2.02 Building Value (VE):

According to the construction characteristics and materials used for the building, a
building unit value of US $306.00/M2 is considered.

VE = 221.40 M2. x US$306.00/M2. x0.83

EV = US$56,231.17

2.03 Complementary Works (VOC):

We assume that the value of the complementary works will be calculated according
to the percentage established in the corresponding titles (Chapter VI, Article 40 -
40.2 of the RNT):

VOC = 15% (VE)

VOC = 15% (US$56,231.17)
VOC = US$8,434.68
18
2.04 Total Property Value (VTP):
According to Art. II E.38 of the National Appraisal Regulations, we proceed to the
sum of the partial values:

VTP = VT + VE + V0C
VTP = US$11,166.12+ US$56,231.17+ US$8,434.68
TVS = US$75,831.97
(Seventy-five thousand, eight hundred thirty-one and 97/100 US dollars)
Exchange rate: US$ 1.00 = S/. 4.00 Nuevos Soles Equivalent to change: S/
303,327.88 Soles.

3.00 ANNEXES:
Photographic samples of the property are attached.

IMAGE 1

Location of the property with Google Earth

IMAGE 2

19
 Front view of the facade of the single-family house

4.00 CONCLUSION:
The commercial value of the property located in front of Avenida
Venezuela No. 154, District of Jesús María, Province of Huamanga
and Department of Ayacucho, is US $75,831.97 (Seventy-five
thousand, eight hundred and thirty-one and 97/100 US dollars). ),
which at the exchange rate: US $ 1.00 = S/ 4.00 Soles, is equivalent
to: S/ 303,327.88 Soles (three hundred and three thousand three
hundred and twenty-seven and 88/100 soles).

20
21
 SAMPLE OF A COMMERCIAL APPRAISAL OF A HOUSE

COMMERCIAL APPRAISAL OF REAL ESTATE LOCATED IN FRONT OF ABANCAY

AVENUE N° 114, DISTRICT OF CARMEN ALTO, PROVINCE OF HUAMANGA AND
DEPARTMENT OF AYACUCHO

22
1.10 DESCRIPTIVE MEMORY

1.11 Object of the Appraisal:

Valuation of a property indicating its main characteristics.

1.12 Person or Entity requesting the appraisal:

Your owner

1.13 Methodology or Regulation used:

 The appraisal of the property is formed by the Direct Appraisal method,
with the provisions of:
 Ministerial Resolution No. 172-2016- HOUSING, modified according to
 Ministerial Resolution No. 424-2017-HOUSING and modified according to
 Ministerial Resolution No. 124-2020-HOUSING.

1.14 Appraisal Date:

November 2022

1.15 Location:
The property is located on Avenida Venezuela No. 154, District of Jesús María,
Province of Huamanga and Department of Ayacucho

1.16 Owner:
Mr. Rubén Pérez Huacre thus appears in Electronic Record No. 24745982 of the
Property Registry of the Registry Office of Ayacucho.

1.17 Urban Services Infrastructure:

The property is enabled and has Public Networks and home connections for
drinking water, drainage, electricity, tracks and sidewalks.

1.18 Zoning and current use of the property:

According to the Zoning Plan, the property is RDM and its use is ROOM HOUSE

1.19 Boundaries and perimeter measurements:

Front: 9.00 ml. with Venezuela Avenue

Right: 12.00 ml. with lot 12
Left: 12.00 ml with lot 10
Bottom: 9.00 ml. with lot 21

1.18 Land Area and Perimeter:

The property has a land area of 108.00 m2. and a Perimeter of 42.00 ml.
23
1.19 Covered Area:
The property has a covered area of:

First Floor: 108.00 M2.

Second Floor: 113.40 M2.
TOTAL 221.40 M2

1.20 Description:
It is a house with two floors for home use, its distribution is as follows:

First Floor consists of entrance, study room and service bathroom, corridor, stairs to
the second floor, living room, kitchen.

Second Floor consists of a corridor, four bedrooms with closet and private bathroom
and a balcony.

1.21 Building:
Foundation: Foundations and overlays of cyclopean concrete.
Walls: Clay brick type k-k and tambourine.

Columns-Beams: Reinforced concrete.

Ceilings: Lightened horizontal reinforced concrete slab.
Floors: Various (Parquet, tile, etc.).
Coatings: Rubbed plasterboard.
Paint: Washable latex winner type.
Doors: Wood and aluminum.
Windows: iron, aluminum, transparent glass.
Bathrooms: National white color slabs and majolica.
Electrical Installations: Built-in.
Sanitary Inst.: Built-in.

1.22 Age and state of conservation:

The property has an estimated age of 12 years and its state of conservation is
Regular.

1.23 Depreciation:
In accordance with the National Appraisal Regulations, Table No. 1 (Household), a
depreciation of 17% is considered. F = 0.83

1.24 Legal Aspect:

Ownership of the property in favor of the owner Company is registered in Electronic
24
 Certificate No. 24745982 of the Property Registry of the Ayacucho Registry Office.

1.25 Easements:
It does not have easement areas.

2.05 COMMERCIAL APPRAISAL

2.06 Land Value (VT):

Taking into account the market values of the area where the property is
located, its access to main roads, zoning, urban consolidation of the
environment, service infrastructure and urban equipment, the unit value
of the land is determined:

1st Property = US$102.00/M2

2nd Property = US$103.45/M2
3rd Property = US$102.50/M2
4th Property = US$104.90/M2
5th Property = US$104.10/M2

Therefore, the average value of the market study is US$103.39/M2.

TV = 108.00 M2. x US$103.39/M2.

TV = US$11,166.12

2.07 Building Value (VE):

According to the construction characteristics and materials used for the
building, a building unit value of US $306.00/M2 is considered.

VE = 221.40 M2. x US$306.00/M2. x0.83

EV = US$56,231.17

2.08 Complementary Works (VOC):

We assume that the value of the complementary works will be
calculated according to the percentage established in the corresponding
titles (Chapter VI, Article 40 - 40.2 of the RNT):

VOC = 15% (VE)

VOC = 15% (US$56,231.17)
VOC = US$8,434.68

2.09 Total Property Value (VTP):

According to Art. II E.38 of the National Appraisal Regulations, we
proceed to the sum of the partial values:

VTP = VT + VE + V0C
VTP = US$11,166.12+ US$56,231.17+ US$8,434.68
TVS = US$75,831.97
(Seventy-five thousand, eight hundred thirty-one and 97/100 US
25
 dollars)
Exchange rate: US$ 1.00 = S/. 4.00 Nuevos Soles Equivalent to change:
S/ 303,327.88 Soles.

3.00 ANNEXES:
Photographic samples of the property are attached.

IMAGE 1

Location of the property with Google Earth

IMAGE 2

Front view of the facade of the single-family home.

26
4.00 CONCLUSION:

The commercial value of the property located in front of Avenida

Venezuela No. 154, District of Jesús María, Province of Huamanga
and Department of Ayacucho, is US $75,831.97 (Seventy-five
thousand, eight hundred and thirty-one and 97/100 US dollars). ),
which at the exchange rate: US $ 1.00 = S/ 4.00 Soles, is equivalent
to: S/ 303,327.88 Soles (three hundred and three thousand three
hundred and twenty-seven and 88/100 soles).

27