Annex 16 of the 2025 Miscellaneous Fiscal Resolution: Financial Statement Audit Report for Tax Purposes (SIPRED 2024 Type I)

12 OFFICIAL GAZETTE Monday, January 20, 2025 SECRETARY OF FINANCE AND PUBLIC CREDIT ANNEX 16 of the 2025 Miscellaneous Fiscal Resolution, published on December 30, 2024. At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- Finance.- Secretary of Finance and Public Credit.- Tax Administration Service.

ANNEX 16 OF THE 2025 MISCELLANEOUS FISCAL RESOLUTION Financial Statement Audit Report for Tax Purposes (SIPRED 2024) Type I

For the purposes of articles 32-A, fifth paragraph, and 52, fraction IV of the Federal Tax Code (CFF), in relation to rules 1.9., fraction XIV, and 2.10.6., the integration and characteristics instructions, as well as the guide formats for the presentation of the financial statement audit report, using the 2024 Audit Report Presentation System (SIPRED 2024) Type I, are made known, in accordance with the following:

Content This annex is integrated by the integration and characteristics instructions, the guide formats for the presentation of the financial statement audit report for tax purposes issued by a registered public accountant, and the questionnaires relating to the review carried out by the public accountant, for the fiscal year 2024, using the 2024 Audit Report Presentation System (SIPRED 2024), applicable to the types of reports mentioned.

• Integration and presentation instructions for the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2024, using the 2024 Audit Report Presentation System (SIPRED 2024).
• Characteristics instructions for filling out and presenting the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2024, using the 2024 Audit Report Presentation System (SIPRED 2024). A. Guide format for the presentation of the general tax audit report of financial statements, for the fiscal year 2024.
• Fiscal Diagnosis Questionnaire (Public Accountant Review).
• Transfer Pricing Questionnaire (Public Accountant Review). B. Guide format for the presentation of the tax audit report of financial statements, applicable to corporate taxpayers who pay taxes as coordinated entities and under the agricultural, livestock, forestry, and fishing regime, and to natural persons who exclusively engage in land freight or passenger transport activities for the fiscal year 2024.
• Fiscal Diagnosis Questionnaire (Public Accountant Review).
• Transfer Pricing Questionnaire (Public Accountant Review). C. Guide format for the presentation of the tax audit report of financial statements, applicable to exchange houses, for the fiscal year 2024.
• Fiscal Diagnosis Questionnaire (Public Accountant Review).
• Transfer Pricing Questionnaire (Public Accountant Review). D. Guide format for the presentation of the tax audit report of financial statements of non-bank financial intermediaries, applicable to credit unions, general warehouse receipts, financial lessors, financial factoring companies, regulated multiple-object financial societies, savings and credit entities for popular use in accordance with the Savings and Credit Popular Law, and other non-bank financial intermediaries, for the fiscal year 2024.
• Fiscal Diagnosis Questionnaire (Public Accountant Review).
• Transfer Pricing Questionnaire (Public Accountant Review). E. Guide format for the presentation of the tax audit report of financial statements of investment funds of capital, variable income, and debt instruments, for the fiscal year 2024.
• Fiscal Diagnosis Questionnaire (Public Accountant Review).
• Transfer Pricing Questionnaire (Public Accountant Review).

Monday, January 20, 2025 OFFICIAL GAZETTE 13

Integration and presentation instructions for the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2024, using the 2024 Audit Report Presentation System (SIPRED 2024), applicable to the following types of reports: A. General financial statements. B. Taxpayers who pay taxes as coordinated entities and under the agricultural, livestock, forestry, and fishing regime, and natural persons who exclusively engage in land freight or passenger transport activities. C. Exchange houses. D. Non-bank financial intermediaries. E. Investment funds.

I.- Package used for the generation of the report. SIPRED 2024.

II.- Presentation of the tax report. The presentation is integrated by: The annexes of the report generated through SIPRED 2024. The opinion of the registered public accountant who audits and the report on the review of the taxpayer's fiscal situation, as well as: The fiscal diagnosis questionnaire prepared by the public accountant. The transfer pricing questionnaire prepared by the public accountant. In applicable cases, additional information to the report.

III.- General characteristics. A.- File name. The information will be integrated into a single encrypted and zipped file with the .sb2x extension, which will consist of 26 characters (including the extension) and will contain the information indicated in point II above.

B.- The information of each report will be integrated as follows. General Financial Statements.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.-	Statement of Financial Position.
2.-	Statement of Comprehensive Income.
3.-	Statement of Changes in Equity.
4.-	Statement of Cash Flows.
4.1.-	Notes to the financial statements.
5.-	Analytical integration of sales or net income.
6.-	Determination of the cost of goods sold for accounting and Income Tax purposes.

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No. of reference of the annex	Data to contain
7.-	Comparative analysis of expense sub-accounts.
8.-	Comparative analysis of financing comprehensive income sub-accounts.
9.-	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
9.1.-	Declaration.
10.-	List of contributions payable.
11.-	Reconciliation between accounting and fiscal results for Income Tax purposes.
12.-	Financial derivative operations contracted with residents abroad.
13.-	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
14.-	Partners or shareholders who held shares or social parts.
15.-	Reconciliation between audited income according to the statement of comprehensive income and amounts subject to Income Tax, and the total of acts or activities for Value Added Tax purposes.
16.-	Related party transactions.
17.-	Taxpayer information on their related party transactions.
18.-	Informative data.
19.-	Operations carried out with residents abroad.
20.-	Investments.
21.-	Accounts and documents receivable and payable in national and foreign currency.
22.-	Loans.
23.-	Integration of fiscal losses from previous years.
24.-	Operations subject to preferential tax regimes.
25.-	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

The questionnaires indicated below contain information relating to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Fiscal Diagnosis Questionnaire (Public Accountant Review). Transfer Pricing Questionnaire (Public Accountant Review).

Taxpayers who pay taxes as coordinated entities and under the agricultural, livestock, forestry, and fishing regime, and natural persons who exclusively engage in land freight or passenger transport activities.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.

Monday, January 20, 2025 OFFICIAL GAZETTE 15

No. of reference of the annex	Data to contain
	Report information regarding:
1.-	Statement of Financial Position.
2.-	Statement of Comprehensive Income.
3.-	Statement of Changes in Equity.
4.-	Statement of Cash Flows.
4.1.-	Notes to the financial statements.
5.-	Analytical integration of sales or net income.
6.-	Determination of the cost of goods sold for accounting and Income Tax purposes.
7.-	Comparative analysis of expense sub-accounts.
8.-	Comparative analysis of financing comprehensive income sub-accounts.
9.-	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
9.1.-	Declaration.
10.-	List of contributions payable.
11.-	Reconciliation between accounting and fiscal results for Income Tax purposes.
12.-	Financial derivative operations contracted with residents abroad.
13.-	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
14.-	Partners or shareholders who held shares or social parts.
15.-	Reconciliation between audited income according to the statement of comprehensive income and amounts subject to Income Tax, and the total of acts or activities for Value Added Tax purposes.
16.-	Related party transactions.
17.-	Taxpayer information on their related party transactions.
18.-	Informative data.
19.-	Information on the members of the coordinated corporate entities.
20.-	Operations carried out with residents abroad.
21.-	Investments.
22.-	Accounts and documents receivable and payable in national and foreign currency.
23.-	Loans.
24.-	Integration of fiscal losses from previous years.
25.-	Operations subject to preferential tax regimes.
26.-	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

The questionnaires indicated below contain information relating to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Fiscal Diagnosis Questionnaire (Public Accountant Review). Transfer Pricing Questionnaire (Public Accountant Review).

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Exchange Houses.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.-	Statement of Financial Position.
2.-	Statement of Comprehensive Income.
3.-	Statement of Changes in Equity.
4.-	Statement of Cash Flows.
4.1.-	Notes to the financial statements.
5.-	Comparative analysis of income statement accounts.
6.-	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
6.1.-	Declaration.
7.-	List of contributions payable.
8.-	Reconciliation between accounting and fiscal results for Income Tax purposes.
9.-	Financial derivative operations.
10.-	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
11.-	Partners or shareholders who held shares or social parts.
12.-	Related party transactions.
13.-	Taxpayer information on related party transactions.
14.-	Informative data.
15.-	Operations carried out with residents abroad.
16.-	Investments.
17.-	Loans.
18.-	Integration of fiscal losses from previous years.
19.-	Operations subject to preferential tax regimes.
20.-	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

The questionnaires indicated below contain information relating to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Fiscal Diagnosis Questionnaire (Public Accountant Review). Transfer Pricing Questionnaire (Public Accountant Review).

Monday, January 20, 2025 OFFICIAL GAZETTE 17

Non-bank Financial Intermediaries.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.-	Statement of Financial Position.
2.-	Statement of Comprehensive Income.
3.-	Statement of Changes in Equity.
4.-	Statement of Cash Flows.
4.1.-	Notes to the financial statements.
5.-	Determination of the cost of goods sold for accounting and Income Tax purposes.
6.-	Comparative analysis of income statement accounts.
7.-	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
7.1.-	Declaration.
8.-	List of contributions payable.
9.-	Reconciliation between accounting and fiscal results for Income Tax purposes.
10.-	Financial derivative operations.
11.-	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
12.-	Partners or shareholders who held shares or social parts.
13.-	Related party transactions.
14.-	Taxpayer information on their related party transactions.
15.-	Informative data.
16.-	Operations carried out with residents abroad.
17.-	Investments.
18.-	Loans.
19.-	Integration of fiscal losses from previous years.
20.-	Operations subject to preferential tax regimes.
21.-	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

The questionnaires indicated below contain information relating to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Fiscal Diagnosis Questionnaire (Public Accountant Review). Transfer Pricing Questionnaire (Public Accountant Review).

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Investment Funds.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.-	Statement of Financial Position.
2.-	Statement of Comprehensive Income.
3.-	Statement of Changes in Equity.
4.-	Statement of Investment Portfolio Valuation.
4.1.-	Notes to the financial statements.
5.-	Comparative analysis of income statement accounts.
6.-	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
6.1.-	Declaration.
7.-	List of contributions payable.
8.-	Reconciliation between accounting and fiscal results for Income Tax purposes.
9.-	Financial derivative operations.
10.-	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
11.-	Partners or shareholders who held shares or social parts.
12.-	Related party transactions.
13.-	Taxpayer information on their related party transactions.
14.-	Informative data.
15.-	Operations carried out with residents abroad.
16.-	Investments.
17.-	Loans.
18.-	Integration of fiscal losses from previous years.
19.-	Operations subject to preferential tax regimes.
20.-	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

The questionnaires indicated below contain information relating to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Fiscal Diagnosis Questionnaire (Public Accountant Review). Transfer Pricing Questionnaire (Public Accountant Review).

Monday, January 20, 2025 OFFICIAL GAZETTE 19

C.- Presentation format in SIPRED 2024. The information is integrated by identification data, general data, basic financial statements, notes thereto, explanation of variations, reconciliations, integrations, determinations, and lists; and will be presented in a linear vertical form, according to the specific rules with which the system operates. It also contains the opinion, the report on the review of the taxpayer's fiscal situation, the fiscal diagnosis questionnaire prepared by the public accountant, the public accountant's transfer pricing questionnaire, and, in applicable cases, additional information to the report.

D.- Presentation of the information. The reports must be prepared and prepared for sending invariably in the system called SIPRED 2024, developed by the Tax Administration Service. In the annex formats, columns cannot be added, nor can lines with indices be added, except for the integration of concepts called "others" or in cases where the system itself allows it; however, it is possible to add notes to them, in accordance with Appendix III technical notes of this instruction, as well as the explanations of the variations. It should be noted that the amounts of the data to be provided in the annexes of the report that are not used, may be left blank or a zero may be entered to avoid omission capture errors, except in those indices that the system itself indicates should not be left blank and it will be required that at least a zero be entered. The information must be presented respecting the construction and data encryption structure of SIPRED 2024. Likewise, under no circumstances may it be presented or edited with any other software. In the presentation of amounts, formulas, sums, and any type of operation or routine included in SIPRED 2024 may be used. To write the texts of the notes to the financial statements, the declaration of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent, the opinion, the report on the review of the taxpayer's fiscal situation, the additional information to the report, the explanation of the variations, special characters (commas, periods, parentheses, brackets, etc.) may be used. The notes to the financial statements, the declaration, the opinion, the report, the fiscal diagnosis questionnaire must be completed obligatorily in all cases and, when applicable to the taxpayer, also the transfer pricing questionnaire and the explanation of the variations. In the case of text information, they must contain a minimum of 100 characters. In the case of using the additional information annex, a minimum of 100 characters must be captured. With the aim of making annotations of the financial statements, lists, and reconciliations that will be related to the notes thereto, the reference will be noted immediately after the name of the account or sub-account to be referenced by inserting a note through the system with a maximum of 250 characters. In notes related to accounts added via added indices, the index to which the note refers must be indicated. Example: Note of index 01010015000100... All cell data will be captured according to the system's own validation rules. Variations from one year to the next of the accounts that represent, for the item in question, a result above 14% in the column called "percentage of variation in pesos" with respect to the previous year will be explained, and always provided that for said item a result of at least 4% has been determined in the columns corresponding to the percentage in relation to the total of the concept being integrated. Statement of Financial Position. Of the total assets. Analytical integration of sales or net income. Of the total updated sales or net income. Comparative analysis of expense sub-accounts. Of the total updated expenses.

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IV.- Specific characteristics. A.- The columns. The number of columns established for each of the specific appendices must be respected. Under no circumstances shall extra columns, files, or appendices be incorporated. The notes to the financial statements, the declaration, the opinion, the report, the additional information, and the explanation of variations shall not have index columns.

B.- The indices. Nine alphanumeric characters shall be used for identification data and general data, and fourteen numeric characters for the other appendices. The treatment of the index shall be as an alphanumeric character. The justification of the characters of the indices shall be centered.

C.- The concepts. All texts used shall be presented in uppercase letters and may not contain special signs (commas, brackets, parentheses, etc.). They may be captured in lowercase; however, SIPRED 2024 automatically converts them to uppercase.

D.- The amounts. Amount figures may contain formulas, but no special signs (peso sign, commas, periods, brackets, or parentheses), they must consist only of digits from 0 to 9. Symbols such as parentheses, thousands separators, etc., shall only be those assigned by the system (according to the configuration chosen by the user). Negative amounts shall be captured with a negative sign, with the sign preceding the amount, but may be displayed with parentheses (according to the configuration chosen by the user). Numeric fields containing information shall be justified to the right. Amounts shall invariably be recorded in pesos, not in thousands of pesos. Amounts representing percentages shall be captured with integers and 2 decimal places, without the percentage sign, except in cases where such amounts represent an update factor, which shall contain integers and 4 decimal places. Examples: 10 % Shall be written as 10.00 28 % Shall be written as 28.00 2.89078 Shall be written as 2.8907 4.56320 Shall be written as 4.5632

V.- Terminology used. Electronic acceptance receipt: Message of acceptance of the audit report, which the SAT issues and sends via the internet, to the email address of the public accountant and the taxpayer, with the digital seal. Alphabetic: When only letters are captured. Alphanumeric: When a combination of letter(s) and/or number(s) is captured. Bytes: Unit of magnetic storage measurement equivalent to 8 bits (binary digit) or to one character of information. Character: It is the representation of any letter or number individually. Cell: Defined by the intersection of a column and a row.

Monday, January 20, 2025 OFFICIAL GAZETTE 21

Copy: Instruction that allows copying one or more files to another disk as well as selected text within the same or different document. Directory: Structure that groups a set of files or subdirectories. Digital document: Any data message containing information or writing generated, sent, received, or archived by electronic means. Encrypted: File format in which, following a set of methods, the content is hidden from all those to whom it is not addressed. Envelope or digital signature: Process of integrating into the fiscal audit report the guarantee/digital certificate and private key of a sender and a guarantee/digital certificate of a recipient that allows guaranteeing the authenticity, integrity, confidentiality, and non-repudiation of the transmitted information. Guarantee / digital certificate (public key): Electronic document containing a set of information to which a digital signature has been affixed by a certifying authority, in this case the Tax Administration Service, and is used to sign electronic documents. It is unequivocally related to the private key. Internet: Worldwide network that interconnects a large number of computing equipment. Kilobyte (KB): Unit of storage measurement equivalent to 1024 bytes. Private key: Password that allows identifying, together with the guarantee/digital certificate (public key), that the sender and recipient of the information are who they say they are. Megabyte (MB): Unit of storage measurement equivalent to 1024 kilobytes. Numeric: When only numbers are captured. Paste: Instruction that allows pasting one or more files to another disk as well as pasting selected text within the same or different document. Digital seal: Electronic message that certifies that a digital document was received by the corresponding authority at the hour and date recorded in the acceptance receipt. Subdirectory: Storage structure that groups a set of files.

VI.- Procedures for using the SIPRED 2024 system. For the purposes of using SIPRED 2024, the following shall be followed: A.- Minimum computer equipment requirements: Intel Core i3® processor at 1.7 GHz or higher. 4 Gb in RAM memory (8 Gb recommended). Microsoft Windows® 7 operating system or later. Microsoft Office® 2010, 2013, or 2016 in 32 or 64 bits. Internet Explorer version 11 or higher. Total free hard disk space of 1 GB.

B.- SIPRED installation procedure. The installation shall be carried out following the instructions indicated in the system installation manual, which can be downloaded and consulted on the SAT portal.

C.- Entry procedure. 1.- Start an Excel session. 2.- Proceed to the generation of a new audit report and the filling in of identification data (of the taxpayer, registered public accountant, legal representative), general data, and subsequently the other appendices of the fiscal audit report.

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Appendix I Catalog of federal entity keys. 01 Aguascalientes 17 Morelos 02 Baja California 18 Nayarit 03 Baja California Sur 19 Nuevo León 04 Campeche 20 Oaxaca 05 Coahuila 21 Puebla 06 Colima 22 Querétaro 07 Chiapas 23 Quintana Roo 08 Chihuahua 24 San Luis Potosí 09 Mexico City 25 Sinaloa 10 Durango 26 Sonora 11 Guanajuato 27 Tabasco 12 Guerrero 28 Tamaulipas 13 Hidalgo 29 Tlaxcala 14 Jalisco 30 Veracruz 15 State of Mexico 31 Yucatán 16 Michoacán 32 Zacatecas SIPRED has this catalog from which the corresponding federal entity can be chosen.

Appendix II Catalog of activity keys for fiscal purposes. For the purposes of this appendix, the catalog of economic activities, valid on the date of submission of the audit report, shall apply. SIPRED contains said updated catalog, according to appendix 6 published in the DOF on July 21, 2014 of the RMF valid for 2014 and its corresponding modifications published in the same order of dates December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019, and May 14, 2020.

Appendix III Technical notes. General: Use of negative signs. When creditor accounts have a debit balance or debtor accounts have a credit balance, a negative sign shall be prefixed to them, and when it concerns accounts whose balance can be both creditor and debtor, a negative sign shall be placed in said account when: It represents a debit balance, but the account is located within a classification of creditor accounts. It represents a credit balance, but the account is located within a classification of debtor accounts. For better visualization, the system allows, at the user's choice, to view negative amounts in parentheses. Use of indices. Under no circumstances shall indices named "total" be added, which by essence reflect the amount of a group of accounts or subaccounts. Indices shall not be added to break down the amount indicated in the pre-established index from which the added indices are derived. A pre-established index shall not be used to be occupied by another concept. Each index is composed of nine alphanumeric characters for identification data and general data, and fourteen numeric characters for the other appendices, which uniquely identify each concept. SIPRED will allow adding rows with indices in some pre-established places or notes to them, but will not allow adding columns. Rows that represent titles do not carry an index and therefore SIPRED will not allow recording any amount or data in them.

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Construction of new indices. In those cases where the taxpayer has in their accounting names of accounts different from those mentioned in the official information appendices that make up the guide format of the fiscal audit report, they must locate said accounts in the concepts of said format that by their nature are analogous to the accounts to be incorporated, respecting the indices and concepts already established. In some specific cases defined in SIPRED itself, new concepts may be constructed, assigning them a new index according to the definition of indices mentioned above, provided that they could not be located as indicated in the previous paragraph. Likewise, when there are account concepts that are not included in the pre-established accounts, indices may be added to the predetermined accounts of others and reflect these concepts there. Differences in contributions determined by the registered public accountant. For the purposes of what is stated in the RMF, the omissions referred to in said resolution shall be those that the auditor detects during the normal course of their audit of the financial statements for fiscal purposes. When the registered public accountant determines differences in contributions payable by the taxpayer as the direct subject, or in their capacity as a withholding agent, in the following appendices to the fiscal audit report, they must make a detailed description of the review procedures applied that led them to determine said differences. The description must include a detailed explanation of the origin of the amounts determined as differences in contributions, referencing the method or formula used in their review procedures that led them to identify said differences, considering their object, base, rate, or tariff (for the purposes of article 5, first paragraph of the CFF). Said description must be incorporated into the report on the review of the taxpayer's fiscal situation before recording their name and registration number before the AGAFF. Additional information to the audit report. This sheet is for free text capture and will be used to provide additional information to that contained in the appendices of the audit report, or information that is not reflected in the appendices, such as that provided by societies that are split or merged. Likewise, it can be used for the taxpayer or registered public accountant to make any type of clarification(s) and explanation(s) with respect to the information of any appendix of the audit report. Societies that are split. Societies that are split, in addition to presenting the information established above according to the type of audit report corresponding to them, shall provide the following: I. The relationship regarding the percentage of shareholding participation of each shareholder corresponding to the year prior to the split, as well as the number, value, and nature of the shares that make up the social capital of the split society; II. The relationship of the shareholders of the split societies and of the split society, in the case that the latter subsists, in which the number, value, and nature of the shares that make up the social capital of said societies are indicated by reason of the split; III. The financial position statement of the split society on the date of the split, and IV. A relationship containing the distribution of assets, liabilities, and capital transmitted by reason of the split. Societies that are merged. Societies that subsist or arise by reason of a merger, in addition to the information established above according to the type of audit report corresponding to them, shall provide a relationship of the partners or shareholders of the society that arises or subsists by reason of the merger, indicating their social or shareholding participation on the date the merger was carried out, as well as the number, nominal value, and nature of the social parts or shares that make up the social capital on that same date. Any precision or expansion that one wished to point out with respect to the information provided by the taxpayer in any appendix to the fiscal audit report, the taxpayer can do so themselves or through the registered public accountant who audited, through the appendix named additional information.

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The technical notes mentioned below will be applicable for the types of audit reports that contain the information or data referred to by each of them. Identification data: Of the taxpayer. The capture of the taxpayer's identification data (with the exception of the RFC) can only be performed by obtaining the information registered in the Tax Administration Service (SAT), through the SAT portal, prior to identification with the taxpayer's e.firma. The information will be sent by the SAT via email to the taxpayer, contained in a file. With this information, the taxpayer's identification data will be filled in following the instructions specified in the SIPRED user manual, which can be downloaded and consulted on the SAT portal. When some of the taxpayer's data registered in the SAT do not match the current ones, they may be modified in the filling of the audit report; however, the update of said data does not exempt from presenting the corresponding change notice before the SAT. For the automatic filling that SIPRED performs of the concept named "name of the economic group to which it belongs," the description made for this effect in appendix 6 published in the DOF on July 21, 2014 of the RMF valid for 2014 and its corresponding modifications published in the same order of dates December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019, and May 14, 2020 is taken into account, once the user defines their economic activity key, in the catalog contained in the application. Of the public accountant. The capture of the public accountant's identification data can only be performed by obtaining the information registered in the SAT, through the SAT portal prior to identification with the public accountant's e.firma. The information will be sent by the SAT via email to the public accountant, contained in a file. With this information, the public accountant's identification data will be filled in following the instructions specified in the SIPRED user manual, which can be downloaded and consulted on the SAT portal. When the public accountant's address data registered in the SAT do not match the current ones, they may be modified in the filling of the audit report; however, it is necessary to present the corresponding address change notice and notify the correct address data to the General Administration of Federal Fiscal Auditing, through the SAT Portal, via My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action The capture of the office RFC data is mandatory. When the registered public accountant does not belong to any office, they must record their own RFC. General data. (when applicable by the type of audit report in question). The capture of the data "opted to audit its financial statements by accumulated income (for the purposes of article 32-A CFF), opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF), and opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF)" is mandatory. When "no" is indicated in all the data in the previous paragraph, the reason for presenting the audit report must be mentioned. The capture of the data "type of special taxpayer" is mandatory. The system displays a list containing the following concepts: 0.- none, 1.- merger, 2.- split, 3.- liquidation; 4.- trust, and 5.- participating associate. Only one of them must be indicated, provided that the requirements established in article 32-A of the CFF are met. When obliged to determine the cost of sales, only one of the following data must be selected: When obliged to indicate the data, select the costing system used for fiscal purposes; the system displays a list containing the following concepts: 3.- absorption costing [historical costs], 4.- absorption costing [estimated predetermined costs], 5.- absorption costing and std. Cost method, 6.- system different from the above, and 7.- not applicable; only one of them must be indicated.

Monday, January 20, 2025 OFFICIAL GAZETTE 25

The capture of the data: "type of opinion" is mandatory. The system displays a list containing the following concepts: 1.- unqualified opinion, 2.- qualified opinion with fiscal implications, 3.- qualified opinion without fiscal implications, 4.- adverse opinion with fiscal implications, 5.- adverse opinion without fiscal implications, and 6.- disclaimer of opinion; only one of them must be indicated. In its case, it is recommended to specify in the report on the review of the taxpayer's fiscal situation, why it was considered that the opinion in question had or did not have fiscal implications in the calculation of taxes or contributions for which it is recommended to consider the following:

Type of opinion Observation 1.- Unqualified opinion. It will be understood that the taxpayer complies with fiscal provisions and the applicable accounting framework. 2.- Qualified opinion with fiscal implications. It will be understood that the taxpayer does not comply with some fiscal provision, consequently, there are unreported differences in the calculation of taxes or contributions. 3.- Qualified opinion without fiscal implications. It will be understood that the taxpayer does not adequately apply some norm of the accounting framework to which they are subject. However, they comply with the fiscal provisions to which they are subject, so there are no unreported differences in the calculation of taxes or contributions. 4.- Adverse opinion with fiscal implications. It will be understood that the taxpayer does not adequately apply some norm of the accounting framework to which they are subject and/or does not comply with some fiscal provision that led the auditor to issue an adverse opinion, consequently, there are unreported differences in the calculation of taxes or contributions. 5.- Adverse opinion without fiscal implications. It will be understood that the taxpayer does not adequately apply some norm of the accounting framework to which they are subject of such importance that it led the auditor to issue an adverse opinion. However, they comply with the fiscal provisions to which they are subject, so there are no unreported differences in the calculation of taxes or contributions. 6.- Disclaimer of opinion. It will be understood that the auditor does not have elements to issue their opinion, consequently, they do not know if the taxpayer complied or not with the accounting framework to which they are subject or with their fiscal obligations.

It must be indicated if only in one of the following data: cash flow statement: used the indirect method or cash flow statement: used the direct method. The information referred to by the indices: RFC 1, 2, 3, 4, and 5, corresponds to the RFC of the natural or legal persons who provided fiscal advice to the taxpayer through a written opinion during the exercise. When "yes" is indicated in the data: "carried out transactions with related parties," the appendices: transactions with related parties and information of the taxpayer on their transactions with related parties must be filled. When "yes" is indicated in the data: "in the exercise, pending fiscal losses from previous exercises to be applied decreased for the purposes of article 9, fraction II of the LISR," the appendix integration of fiscal losses from previous exercises must be filled. When "yes" is indicated in the data: "the taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions," the number(s) of criteria must be specified in the index "specify the number(s) of criterion/criteria" of the general data of the audit report. This data refers to the criteria contained in Appendix 3 of the RMF valid for 2024. When "yes" is indicated in the data: "obtained any resolution from the SAT, the SHCP, or the PRODECON that has affected its fiscal situation during the exercise," it must be indicated in the concept "it is a matter of," whether it is a consultation or an authorization; it will also be indicated whether compliance with what was established in the resolution was given, in the concept named "the requirements established in the resolution were met"; likewise, the numbers of the official documents and their dates must be specified in the indices: official document number 1, 2, and 3 and date of official document 1, 2, and 3, of the general data of the audit report.

26 OFFICIAL GAZETTE Monday January 20 2025 When it is indicated whether in the data: obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the exercise (includes PTU), the resolution numbers and their dates must be specified in the indexes: resolution number 1, 2 and 3 and date of resolution 1, 2 and 3, of the general data of the audit report. When it is indicated whether in the data: entered into derivative financial operations that had fiscal effects during the exercise in the Income Tax, the annex derivative financial operations contracted with residents abroad and in Mexico must be filled out. When it is indicated whether in the data: maintained permanent investments in subsidiaries, associates and affiliates during the exercise, the annex permanent investments in subsidiaries, associates and affiliates residing abroad must be filled out. When it is indicated whether in the data: carried out operations with residents abroad, the annex operations carried out with residents abroad must be filled out. When it is indicated whether in the data: carried out operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad, the annex operations subject to preferential tax regimes must be filled out. When it is indicated whether in the data: maintained balances receivable and payable in national and foreign currency during the exercise, the annex accounts and documents receivable and payable in national and foreign currency must be filled out. When it is indicated whether in the data: obtained loans during the exercise, the annex loans must be filled out. When it is indicated whether in the data: filed any means of defense against tax provisions, it must be clarified through the annex called additional information, the contested tax provision, the means of defense filed, as well as its status at the end of the exercise. When it is indicated whether in the data: indicates if it alienated shares or intangibles during the exercise, the name of the buyer must be indicated, as well as the name of the related party; additionally, it must note the total income from sale of shares, total income from sale of intangibles, total average cost of the alienated shares and, finally, the total original amount of the adjusted investment. The information in the indexes containing the questions related to the taxpayer's fiscal diagnosis questionnaire, whose answers will be provided by the taxpayer themselves, the answers will be reviewed and validated by the public accountant in such a way that these answers are consistent with the result of their work in accordance with Auditing Standards, and based on the scope of the selective tests of their audit; when they cannot validate the taxpayer's answers or do not agree with any of them, they must indicate the index number of the question and explain the reasons in the report on the review of the taxpayer's fiscal situation and, where applicable, make the corresponding reservations. For the purpose of answering the above questions, the taxpayer must carry out a self-diagnosis of compliance with the different tax provisions that are related. Public accountants must expressly state in their report on the review of the taxpayer's fiscal situation, any omission or non-compliance with tax provisions that they have detected when examining the taxpayer's fiscal situation, in accordance with rule 2.10.15 of the RMF for 2024. Report on the review of the taxpayer's fiscal situation. For the purposes of articles 32-A and 52 of the CFF, 58 sections II and III of the Regulation of the CFF, as well as rules 2.10.15. and 2.10.19. of the RMF for 2024, published on December 29, 2023 in the DOF, the text of the audit report must be subject to the formats used by the professional college, society or association of public accountants recognized by the corresponding educational authority. It is considered that the audit report of the registered public accountant is integrated by the independent auditor's report, as well as by the report on the review of the taxpayer's fiscal situation. Considering what is established in the International Auditing Standards applicable. When the taxpayer has made provisional payments in amounts lower than those they should have made according to the calculations of the public accountant who audited the financial statements and an annual contribution due has been determined, if the taxpayer paid the corresponding update and surcharges, from the month in which the provisional payment should have been made until the month in which they presented their annual return, this clarification will be made in the report on the review of the taxpayer's fiscal situation, indicating the name of the contribution, the month or period to which the payment corresponds, the unpaid historical amount, the update and the surcharges paid. In these cases, differences will not be shown in those contributions in which such circumstance occurred.

Monday January 20 2025 OFFICIAL GAZETTE 27 Statement of Financial Position (instruction not applicable for audits of the financial sector). In the index Unpaid Value Added Tax, the Value Added Tax that, although it appears in a fiscal receipt in favor of the taxpayer, for the acquisition of goods and services, or for the use or temporary enjoyment of goods, at the end of the exercise is pending payment, and therefore has the right to credit it until the moment it effectively pays it. In the index Uncollected Value Added Tax, the Value Added Tax that, although it appears in a fiscal receipt issued by the taxpayer, for the alienation of goods and services, or for granting the use or temporary enjoyment of goods, at the end of the exercise is pending collection, and therefore the taxpayer causes it until the moment they effectively collect it. The variations from one year to another that represent for the item in question, a result above 14% in the column called percentage of variation in pesos compared to the previous year and always that for said item a result of at least 4% has been determined in the columns corresponding to percentage in relation to the total assets (current year) or percentage in relation to the total assets (previous year) will be explained. example: Index Concept 2024 2023 Percentage in relation to the total of assets (fiscal exercise) Percentage in relation to the total of assets (fiscal exercise previous) Variation in pesos compared to the fiscal exercise previous Percentage of variation in pesos compared to the fiscal exercise previous Explain variation =>4% =>4% =>14% 160100070 00000 Related parties 44,880,451 28,574,305 39.21 25.61 16,306,146.00 57.07 A loan was granted in the exercise to a related party... 16010078 000000 Total of assets 114,471,457 111,560,641 Statement of Comprehensive Income (instruction not applicable for audits of the financial sector). To fill out this annex, it is necessary to previously capture the information from the annexes: analytical integration of sales or net income, determination of the cost of goods sold for accounting and Income Tax purposes (when obliged to fill out this annex), comparative analysis of expense sub-accounts, and comparative analysis of the sub-accounts of the comprehensive financing result. The information corresponding to the columns of related parties and unrelated parties must be filled out. Optionally, the taxpayer may fill out the comparative information with the previous exercise. Statement of Changes in Equity. (instruction not applicable for audits of the financial sector). Due to the limitation to add new columns to the formats, two columns for other creditor capital accounts and other debtor capital accounts have been included in the statement of changes in equity, which can be used when it is necessary to reflect concepts of equity capital that do not have a specific column. When amounts are noted in the columns other creditor capital accounts and other debtor capital accounts, due to the fact that their balance is integrated by the amount of one or more accounts, the integration of them must be presented immediately before the index balances as of December 31, 2023 or the index balances as of December 31, 2024, as appropriate, consigning in the concept column the name of the accounts that integrate said balance and in the reference column, the amount corresponding to each account or concept.

28 OFFICIAL GAZETTE Monday January 20 2025 Statement of Cash Flows. (instruction not applicable for audits of the financial sector). Only the information corresponding to the method chosen by the taxpayer will be placed. Analytical Integration of Sales or Net Income. (instruction not applicable for audits of the financial sector). For the fiscal exercise of 2024 to be in accordance with the modifications of the financial information standard B-3 Statement of Comprehensive Income, there is no longer a separation of operating and non-operating income (other income), since both are operating, so in this annex the taxpayer's income that does not have a relationship with their comprehensive financing result and, if applicable, with their participation in results of unconsolidated subsidiaries, associates and joint ventures will be integrated. The information corresponding to the columns of related parties and unrelated parties must be filled out, for each exercise. In the analytical integration of sales or net income, in the columns called total accumulative for ISR and total non-accumulative for ISR, the amount that of the income concepts reported have fiscal effects will be placed. Non-accumulative income refers to accounting and non-fiscal items. The variations from one year to another that represent for the item in question, a result above 14% in the column called percentage of variation in pesos compared to the previous year and always that for said item a result of at least 4% has been determined in the columns corresponding to percentage in relation to the total of sales or net income updated (current year) or percentage in relation to the total of sales or net income updated (previous year) will be explained. Example: Index Concept 2024 2023 Percentage in relation to the total of sales or net income updated fiscal exercise) Percentage in relation to the total of sales or net income updated (fiscal exercise previous) Variation in pesos compared to the fiscal exercise previous Percentage of variation in pesos compared to the fiscal exercise previous Explain variation =>4% =>4% =>14% 160500150 00000 Technical assistance. 64,880,000 48,674,305 58.00 44.00 16,205,695 33.00 Technical assistance was paid to a resident in the abroad... 160500280 00000 Total of sales and net income updated. 110,000,500 108,560,000 Determination of the cost of goods sold for accounting and Income Tax purposes. (instruction not applicable for audits of the financial sector, except for non-bank financial intermediaries). Taxpayers dedicated to the purchase and sale of goods for distribution will leave blank the determination of the cost of finished production. The information corresponding to the columns of related parties and unrelated parties must be filled out, for each exercise.

Monday January 20 2025 OFFICIAL GAZETTE 29 Comparative Analysis of Expense Sub-accounts. (instruction not applicable for audits of the financial sector). For the fiscal exercise of 2024 to be in accordance with the modifications of the financial information standard B-3 Statement of Comprehensive Income, other non-operating expenses (other expenses) are no longer presented separately from operating expenses, since they are operating, so this type of expenses will be included in this annex as other expenses other than manufacturing, sales, administration and general expenses. The information corresponding to the columns of related parties and unrelated parties must be filled out, for each exercise. In the comparative analysis of expense sub-accounts, the columns called: total deductible for ISR and total non-deductible for ISR, the amount that of the expense concepts reported have a fiscal effect in the exercise being audited will be placed. Non-deductible items refer to accounting and non-fiscal items. The variations from one year to another that represent for the item in question, a result above 14% in the column called percentage of variation in pesos compared to the previous year and always that for said item a result of at least 4% has been determined in the columns corresponding to percentage in relation to the total of expenses updated (current year) or percentage in relation to the total of expenses updated (previous year) will be explained. Example: Index Concept 2024 2023 Percentage in relation to the total of expenses updated (fiscal exercise) Percentage in relation to the total of expenses updated (fiscal exercise previous) Variation in pesos compared to the fiscal exercise previous Percentage of variation in pesos compared to the fiscal exercise previous Explain variation =>4% =>4% =>14% 160700670 00000 Patents and brands. 70,000,000 40,000,000 58.00 40.00 30,000,000 75.00 The acquisition of a brand was paid... 160700830 00000 Total of expenses updated. 120,000,000 100,000,000 Comparative Analysis of the Sub-accounts of the Comprehensive Financing Result. (instruction not applicable for audits of the financial sector). In the comparative analysis of the sub-accounts of the comprehensive financing result, the columns called: accumulative or deductible for ISR, non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR, the amount that of the income or expense concepts reported, as appropriate, have a fiscal effect will be placed. Non-deductible, non-accumulative or not subject items refer to accounting and non-fiscal items. The information corresponding to the columns of related parties and unrelated parties must be filled out, for each exercise. List of contributions due by the taxpayer as a direct subject or in their capacity as withholding agent. In this list, when there are differences between the column contribution determined by audit due or in favor and the column contribution due or balance in favor determined by the taxpayer, in one or more indexes of the chapter: Income Tax.

30 OFFICIAL GAZETTE Monday January 20 2025 The differences detected in each of the indexes of said chapter must be reported in the difference column, in the corresponding index. The information revealed in the indexes corresponding to the column contribution due or balance in favor determined by the taxpayer must correspond to the taxes effectively paid or to the balances in favor manifested by the taxpayer. As a direct subject. Or Value Added Tax, from the index sum of IVA caused in the months of the exercise to the index sum of IVA returned in the months of the exercise. Or Special Tax on Production and Services, from the index sum of IEPS caused in the months of the exercise to the index sum of IEPS returned in the months of the exercise. Or Tax on Foreign Trade the index total of Taxes on Foreign Trade. In their capacity as withholding agent. Other withheld contributions, from the index Special Tax on Production and Services withheld to the index others. Compensations made and returns obtained. Or Compensations made during the exercise of balances in favor coming from: the contributions indicated from the index Value Added Tax to the index other federal contributions. Or Compensations made during the exercise applied to the contributions indicated from the index own Value Added Tax to the index other federal contributions. Or Returns obtained in the exercise, from the index Value Added Tax to the index other federal contributions. Or For the purposes of article 52, section III of the CFF and section IV of rule 2.10.15. of the RMF 2024, it must be stated that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the balances in favor requested in the returns or applied in compensations that are carried out during the exercise subject to review and that the quantities pending to be returned or returned to the taxpayer by the tax authority derive from said balance. Any non-compliance or difference obtained in the audited exercise must be revealed. Likewise, it must be evaluated if said non-compliance represents a fiscal reservation and its quantification to reintegrate the amount corresponding to the same authority, in which case the difference must be reported in the list of contributions due by the taxpayer in the item of the tax that has been returned or compensated improperly. Likewise, if at the date of presentation of the tax audit the taxpayer does not show evidence of a favorable response from the authority regarding the processing of the return or compensation to the registered public accountant, the latter must mention it in their report on the review of the taxpayer's fiscal situation. When in the column rate, tariff or fee, several tax rates correspond, the word several will be written. In the following contributions as a direct subject, the taxpayer will fill out the data corresponding to the sum of the definitive monthly payments from January to December: Or Value Added Tax, from the index value of taxable acts or activities at the rate of 16% to the index sum of IVA returned in the months of the exercise. Or Special Tax on Production and Services, from the index value of taxable acts or activities at the rate of 3% to the index sum of IEPS returned in the months of the exercise. Income Tax on income subject to preferential tax regimes. In relation to this concept, the taxable base shall be considered as the sum of all taxable income, profits or fiscal results that come from income subject to preferential tax regimes obtained by taxpayers through foreign entities or legal figures in which they participate, directly or indirectly, in the proportion corresponding to their participation in them, as well as by the income they obtain through foreign entities or legal figures that are fiscally transparent abroad, the sum of the tax caused by each of the investments for which a taxable base was generated and the tax paid in the exercise. Profits or fiscal results in which losses have been generated or amortized must be omitted, if applicable, that is, only taxable income, profits or fiscal results that have generated a taxable base for the causation and payment of Income Tax will be considered.

Income Tax on dividends distributed not from CUFIN nor from CUFINRE and Income Tax on dividends distributed from CUFINRE. With regard to these items, in the taxable base column, the amount of the distributed dividend added with the Income Tax to be paid in accordance with the tax provisions must be indicated. Other income manifested as a physical person. In this item, income subject to the calculation of the annual tax not arising from business activities must be recorded in the taxable base column; no other column of this row should be filled. In the Income Tax index, the sum of the index other income manifested as a physical person, plus the taxable profit determined in the reconciliation between the accounting and tax result for purposes of the Income Tax, must be recorded in the taxable base column. With regard to this item, the registered certified public accountant may state, if applicable, in the "report on the review of the taxpayer's tax situation" that they did not audit said income and that it was provided to them by the taxpayer. Rights for services provided: The index: National Institute of Migration (INM), corresponds to visitor rights without permission to perform remunerated activities (for the purposes of Article 8, fraction I of the Federal Rights Law in force in 2024) and to migration service rights (for the purposes of Article 12 of the Federal Rights Law in force in 2024). The index: Services to Navigation in Mexican Airspace (SENEAM) corresponds to the rights established in Article 289, fractions I, II, and III of the Federal Rights Law, in force in 2024. The index: Federal Telecommunications Institute (IFT) corresponds to the rights established in Articles 244-B, 244-C, 244-D, and 244-E of the Federal Rights Law in force in 2024. In the index: others specify concept, the most representative federal rights in terms of amount that the taxpayer has incurred during the fiscal year will be noted. In the case of taxpayers dedicated to mining activities, they must note the mining rights they have incurred. Compensations made and refunds obtained. With regard to these items, contributions corresponding to the same audited fiscal year, as well as compensations made and refunds obtained in the fiscal year for which the tax audit report is issued, which come from previous years, must be considered as compensations made during the fiscal year and as refunds obtained in the fiscal year. For the purposes of Article 52, fraction III of the Federal Code of Fiscal Procedures (CFF) and fraction IV of rule 2.10.15. of the 2024 Fiscal Miscellaneous Resolution (RMF), it must be stated that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the balances in favor requested in refunds or applied in compensations carried out during the fiscal year subject to review and that the amounts pending to be refunded or refunded to the taxpayer by the tax authority derive from said balance. Any non-compliance or difference obtained in the audited fiscal year must be revealed. Likewise, it must be evaluated whether said non-compliance represents a tax qualification and its quantification to reintegrate the amount corresponding to the same authority, in which case the difference must be reported in the relationship of contributions payable by the taxpayer in the item of the tax that has been refunded or compensated improperly. Likewise, if by the date of presentation of the tax audit report the taxpayer does not show evidence of a favorable response from the authority regarding the refund or compensation procedure to the registered certified public accountant, the latter must mention it in their report on the review of the taxpayer's tax situation. Relationship of contributions to pay. The contributions that have been incurred by the end of the audited fiscal year and are pending payment, according to the statement of financial position, will be listed in the annex called relationship of contributions to pay, identifying them by type of contribution and within this, by month, fiscal year, or period of incurrence, indicating the amount to pay that corresponds to the audited fiscal year, the amount to pay coming from previous years, the sum of said amounts which represents the total of contributions to pay at the end of the audited fiscal year, identifying, if applicable, from the total of contributions, the amount of the contribution that is in litigation, the payment date, and name of the credit institution or SAT in which the payment was made, or in its case, number of the operation, or else, leaving these data blank with the exception of the amount, when the contribution had not been paid by the date of presentation of the audit. The certified public accountant who audited must state in the report on the review of the taxpayer's tax situation, the taxes withheld for ISR pending payment by the date of presentation of the audit, indicating: the deductible base to which these withholdings correspond, the period, and the concept of the payment. The certified public accountant who audited will be relieved of stating this information, when as a result of their audit, they have considered as non-deductible concepts for the Income Tax payable by the taxpayer, the bases to which the pending payment taxes correspond, specifying this situation in their report. Taxpayers who are making payments in installments, of one or more contributions, must note the data of the option notice, (free writing): folio number, date of presentation, and the receiving administration, as well as the data of the authorization letter for installment payments, indicating the number of the letter and the date. Example of filling out the annex in the case of a taxpayer presenting a general financial statement audit report, with the following assumptions: The taxpayer has provisioned for two fiscal years an amount of annual ISR payable by them, which by the date of presentation of the audit has not been covered for any circumstance. A difference of ISR payable was determined, as a result of the audit, which by the date of presentation of the audit has not been covered. At the end of the fiscal year, they have not made the provisional payments of ISR payable by them, for the months of November and December, which are covered in the month of January of the following year and for which a complementary declaration is presented in the month of March of the following year. At the end of the fiscal year, they have not made the full payment of the ISR withholdings on salaries and wages of December, which were covered in the month of January of the following year. These data will be reflected in the annex relationship of contributions to pay, in the indices and with the following concepts:

Income Tax incurred as a direct subject. 01100000000000 Determined by the taxpayer (of the fiscal year). Only the column of amount coming from previous years will be filled. 01100001000000 Difference determined by the taxpayer (of the audited fiscal year). Only the column of amount corresponding to the audited fiscal year will be filled. 01100002000100 Provisional payment of November 2024. In addition to the column of amount corresponding to the audited fiscal year, the columns applicable to note the date and form of payment will be filled. 01100002000200 Complementary provisional payment of November 2024. In addition to the column of amount corresponding to the audited fiscal year, the columns applicable to note the date and form of payment will be filled. 01100002000300 Provisional payment of December 2024. In addition to the column of amount corresponding to the audited fiscal year, the columns applicable to note the date and form of payment will be filled. 01100002000400 Complementary provisional payment of December 2024. In addition to the column of amount corresponding to the audited fiscal year, the columns applicable to note the date and form of payment will be filled.

Income Tax on salaries and in general for the provision of a subordinate personal service in their capacity as withholding agent. 01100003000000 Corresponding to the month of December 2024. In addition to the column of amount corresponding to the audited fiscal year, the columns applicable to note the date and form of payment will be filled. If for some reason the taxpayer reflects in their liability accounts, contributions to pay with balances of unincurred contributions at the end of the fiscal year, starting from the index specify concept and period to which they correspond, those balances must be reflected. In the column amount of the contribution in litigation, contributions pending payment that are in litigation by the taxpayer will be noted, and they must also add in the contribution in question in the concept column, the word litigation to identify the reason why that contribution has not been covered. Reconciliation between the accounting and tax result for purposes of the Income Tax. In the item effect of inflation of NIF B-10, the net amount of inflation recognized in the net profit or loss without considering the favorable or unfavorable result corresponding to the monetary position result will be noted. In the item loss on alienation of shares, the amount of the loss on alienation of shares deducted in the fiscal year will be noted; therefore, said amount should not be reflected as part of the non-accounting tax deductions. When the taxpayer determines a tax loss, they must only fill out this annex, up to the index tax loss of the fiscal year, concluding the reconciliation. Under no circumstances should they note the amount of the tax loss in the index tax result or taxable profit. When the taxpayer amortizes tax losses from previous years, they must not record in that row an amount greater than the fiscal profit of the fiscal year. Financial derivative operations contracted with residents abroad. In this annex, the data will be provided grouped by each resident abroad, globalizing the operations by type of operation and amount contracted. In the column tax identification number, the number or tax identification key used by the resident abroad in their country of residence will be noted; in case that in the country of residence such key is not used, n/a will be noted. In the column country of residence, the key and name of the country of residence must be selected, in accordance with the catalog contained in Appendix VI of this instruction. The data of the column type of contracted operation, debt or capital will be filled in accordance with what is established in Article 16-A, last paragraph of the CFF, which establishes the following: 16-A for the purposes of tax provisions, the following are understood as financial derivative operations: ... debt financial derivative operations are those that are referred to interest rates, debt titles, or the national consumer price index; likewise, capital financial derivative operations are those that are referred to other titles, merchandise, currencies, baskets, or stock indices. Financial derivative operations that do not fall within the circumstances referred to in this paragraph will be considered as capital or debt depending on the nature of the underlying. The data of the contracted amount will be expressed in foreign currency. In the data type of currency, the currency and the country to which it corresponds will be selected in accordance with the catalog contained in Appendix VII of this instruction. The data percentage of the column interest rate will be expressed as a percentage. In the data of validity, 31 December 2024 must be noted.

Permanent investments in subsidiaries, associates, and affiliates residents in foreign countries and in Mexico. In this annex, the data will be provided grouped by each resident abroad, which is a subsidiary, associate, or affiliate entity of the taxpayer, globalizing the operations by amount of the investment. For these purposes, the terms subsidiary, associate, or related party or affiliate will be those defined in the Financial Information Standards NIF B-7, B-8, and C-13 issued by the Mexican Council for Research and Development of Financial Information Standards (CINIF), in the following terms: Subsidiary. - is an entity that is controlled by another entity. Associate. - is an entity in which another entity has a permanent investment and exercises significant influence over it. Affiliates or related parties. - are those entities that among other aspects have common owners. In the column tax identification number, the data of the number or tax identification key used by the resident abroad in their country of residence will be noted; in case that in the country of residence such key is not used, n/a will be noted. In the column fiscal residence country of the entity, the key and name of the fiscal residence country of the entity will be selected, in accordance with the catalog contained in Appendix VI of this instruction. In the column percentage of participation in the capital of the entity, the average percentage of participation during the fiscal year of 2024, which represent the shares, social parts, or their equivalents owned by the taxpayer with respect to the total shares, social parts, or equivalents issued by the subsidiary, associate, or affiliate entity abroad, will be noted. In the column amount of the investment, the amount of contributions to the social capital or its equivalent in the subsidiary, associate, or affiliate entity abroad will be noted. Or, the total net acquisition value of the shares or social parts, including, if applicable, the amount corresponding to the commercial credit; this last data can be noted in a separate row, recording the amount in this same column. In the column amount of profits (losses) of previous years in the percentage of participation, the accounting profits or losses of previous fiscal years that have been generated in the subsidiary, associate, or affiliate entity abroad, from the fiscal year in which the taxpayer is a partner or shareholder and up to the immediate previous fiscal year of the taxpayer, will be noted; these accounting profits or losses of previous fiscal years must be multiplied by the percentage of participation that the taxpayer has in the social capital of the entity resident abroad, at the end of the taxpayer's audited fiscal year. In the column amount of profit (loss) of the fiscal year in the percentage of participation, the accounting profit or loss corresponding to the fiscal year of the taxpayer multiplied by the percentage of participation that the taxpayer being audited has in the social capital of the entity resident abroad at the end of the same fiscal year, must be indicated. In the column value of the investment, the sum of the amounts recorded by row of the columns: amount of the investment, amount of profits (losses) of previous years in the percentage of participation, and amount of profit (loss) of the fiscal year in the percentage of participation, will be noted; under no circumstances will negative values be noted in this column, therefore, if arithmetically the case arises, 0 will be noted. Partners or shareholders who had shares or social parts. In this annex, the data will be provided grouped by each partner or shareholder that the taxpayer has had during the fiscal year, when the partner or shareholder is not directly a physical or moral person but a trust contract, the number of the trust contract and the name of the institution acting as trustee will be noted. When there are shares placed among the general investing public, it will be recorded in the row corresponding to the partner or shareholder shares placed among the general investing public.

In the column tax identification number or RFC, the number or tax identification key used by the partner or shareholder in their country of residence will be noted; in case that in the country of residence of the partner or shareholder such key is not used, n/a will be noted. When the partner or shareholder is a resident in national territory, the RFC will be noted. When there are public shareholders in general, several will be noted; under no circumstances will several be noted when the partners or shareholders are not public in general, therefore the RFC or number or tax identification key of the partner or shareholder must always be noted as applicable. In the column country of residence for tax purposes, the key and name of the country of residence for tax purposes of the partner or shareholder will be selected, in accordance with the catalog contained in Appendix VI of this instruction. In the column percentage of participation of the partner or shareholder in the fiscal year, the average percentage of participation during the fiscal year of 2024, which present the shares social parts owned by the partners or shareholders of the taxpayer with respect to the total shares or social parts issued by the taxpayer themselves, will be noted. In the column holding period, the period from January 1 to December 31 will be indicated, when the partner or shareholder has remained as such during the fiscal year of the taxpayer being audited. When a partner or shareholder has ceased to have such character during a fiscal year, the holding period will end on the date in which the transmission of the shares or social parts is recorded in the share register or in the special book of partners (for the purposes of Articles 128 and 129, and 73, respectively, of the General Law of Mercantile Societies). When a partner or shareholder begins to have such character during a fiscal year, the holding period will start on the date in which the transmission of the shares or social parts is recorded in the share register or in the special book of partners (for the purposes of Articles 128 and 129, and 73, respectively, of the General Law of Mercantile Societies). For public shareholders in general, the validity dates will be left blank. In the columns amount of contributions and amount of capital withdrawals, the contributions and withdrawals made that have affected accounting capital accounts will be indicated, including contributions for future capital increases, of which there is a resolution in the shareholders' or partners' assembly for their application in the future as an increase in social capital. In the columns amount of loans: made and received, the loans made to the partners or shareholders, and those received from them that have affected liability accounts, including contributions for future capital increases, of which there is no resolution in the shareholders' or partners' assembly for their application in the future as an increase in social capital, will be indicated. When in a fiscal year there have been no transactions with the partners or shareholders, nor movements in shareholding or in the social parts, the columns: amount of contributions, amount of capital withdrawals, and amount of loans: made and received, can be left blank. Reconciliation between the income audited according to the statement of comprehensive income and the accumulative for purposes of the Income Tax and the total of acts or activities for purposes of the Value Added Tax. When from the comparison of the row total of the value of the acts or activities for purposes of the Value Added Tax of the fiscal year, manifested by the taxpayer in relation to the determined by the same concept in the sum of the declarations presented corresponding to the fiscal year being audited, results in a positive or negative difference greater than 4%, the taxpayer will explain the entirety of the difference in the additional information annex and the certified public accountant, in addition to reviewing it, will make reference to said explanation in the report on the review of the taxpayer's tax situation, expressly. Operations with related parties. In this annex, the data will be provided grouped by each related party, globalizing the operations by type of operation during the fiscal year for purposes of the Income Tax. All operations that have been carried out during the fiscal year in accordance with the catalog of type of operation contained in Appendix IV of this instruction must be listed. When the operation carried out that is related does not have an associated value of accumulation or deduction, 0 (zero) will be placed.

36 OFFICIAL GAZETTE Monday, January 20, 2025

In the column for tax identification number or RFC, the tax identification number or key used by the related party in their country of residence shall be entered; if such key is not used in the related party's country of residence, "n/a" shall be entered.

When the related party is a resident in national territory, the RFC shall be entered.

In the column for type of operation, the key and description corresponding to the type of operation performed shall be selected, in accordance with the catalog contained in Appendix IV of this manual.

In the column for "in case that in the column type of operation, any of the concepts of other income or other payments was selected," the key and description corresponding to the type of operation performed shall be entered, in accordance with the catalog contained in Appendix IV of this manual.

In the column for country of residence, the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this manual.

In the column for value of the operation and/or investment for tax purposes (even with zero value), it shall contain the amounts of the operations performed that gave rise to accumulative income and authorized deductions for Income Tax purposes.

In the column for transfer pricing method applied, the key and description corresponding to the transfer pricing method applied shall be selected, in accordance with the catalog contained in Appendix V of this manual.

When in the column "the operation is agreed upon as with independent parties in comparable operations" it is noted as "yes," it is because there is information demonstrating that the operations are agreed upon as they would be by independent parties in comparable operations.

In the column for taxpayer's fiscal adjustment so that the operation is considered agreed upon as with independent parties in comparable operations, the transfer pricing adjustment that taxpayers have made, either accounting or fiscal, must be presented so that the operation with related parties being declared has been determined as it would have been by independent parties in comparable operations. In case no adjustment exists, the row for this column shall be left blank.

Taxpayer information regarding their operations with related parties.

Any explanation requested in this annex, whose assigned space proves insufficient, must be made through the annex titled "additional information."

If, in the opinion of the person answering the questionnaire, there is no possible answer for a question in a specific row, the corresponding row may be left blank.

In this case, clarifications regarding why the answer to a specific question was left blank must be made; this can be done in the annex titled "additional information," as failure to do so will lead the SAT to understand that the taxpayer had the questioned obligation and did not comply with it.

Generally, a non-applicable response (n/a) means that the taxpayer is not facing the scenario established for the question, for example:

Question Meaning of an n/a response The taxpayer has a transfer pricing study (documentation referred to in Article 76, fraction IX of the Income Tax Law). Means that: A) The taxpayer is in the scenario established in Article 76, second paragraph, fraction IX of the Income Tax Law, meaning that they carried out business activities and obtained income in the immediate previous exercise that did not exceed $13,000,000.00, or provided professional services and obtained income that did not exceed $3,000,000.00 in said exercise, provided they are not in the scenario referred to in Article 179, penultimate paragraph of this Law. B) The taxpayer did not carry out operations with related parties residing abroad.

The taxpayer filed their informational declaration for their operations with related parties (for the purposes of Article 76, fraction X of the Income Tax Law). Means that the taxpayer is in the scenario established in Article 182, penultimate paragraph of the Income Tax Law.

Monday, January 20, 2025 OFFICIAL GAZETTE 37

If a taxpayer has more than one predominant activity, the taxpayer's other activity(ies) may be presented without limitation.

In the row for "value of intangible asset registered in their accounting," the final balance reflected in the taxpayer's financial statements shall be entered. In case any intangible asset was written off or disposed of during the exercise, its value in the financial statements at the date of write-off or disposal shall be reflected.

The row "the taxpayer has documentary evidence demonstrating compliance with the provisions of Article 76, fraction XII of the Income Tax Law for their operations with related parties," both for residents in national territory and residents abroad, refers to the fact that taxpayers who entered into operations with related parties must have support that accredits that their accumulative income and authorized deductions were determined, considering for those operations the prices and amounts of counter-performance that they would have used with or among independent parties in comparable operations, applying for this effect the methods established in Article 180 of the Income Tax Law, in the order established in said article.

In the rows referring to the RFC of the persons who prepared the documentation demonstrating compliance for the purposes of Article 76, fractions IX and XII of the Income Tax Law, or who advised on its formulation, the RFC of the external natural person to the taxpayer and not of the firm where said person works, who prepared or advised the taxpayer, shall be entered. When it was the taxpayer's own staff who prepared the study, the RFC of the taxpayer itself shall be entered.

In the section "operational financial information without the modifications to bulletin B-3 statement of comprehensive income for 2013 of the Financial Information Standards applicable also for the fiscal exercise of 2024," the taxpayer's operating profit shall be determined as it was done with bulletin B-3 statement of results of the Financial Information Standards in force until 2012.

When selecting whether in the data: "applied criteria contrary to those published in the Official Gazette as non-binding criteria in transfer pricing matters, fiscal and customs provisions," the number(s) of criterion(s) used by the taxpayer in transfer pricing matters shall be indicated, for example, criteria 39 and 40.

Investments.

In this annex, for the fiscal exercise of 2024, grouped by each deduction rate and type of investment concept related to fixed assets, deferred expenses and charges, and expenditures made in pre-operational periods referred to in the Income Tax Law, shall be presented.

The information to be entered in this annex is that corresponding to the balances and fiscal calculations made by the taxpayer as follows:

In the column "balance pending to deduct at the beginning of the exercise," the updated fiscal balances used to determine the deduction shall be entered.

In the column "MOI of acquisitions during the exercise," the updated fiscal balances according to the utilization period to determine the deduction shall be entered.

In the column "disposals and/or write-offs," the updated fiscal balances used to determine the fiscal value of the write-off shall be entered.

In the column "deduction in the exercise," the amount of the investment deduction applied in the exercise shall be entered.

In the column "immediate deduction in the exercise," the amount of the immediate investment deduction applied in the exercise shall be entered.

In the column "balance pending to deduct at the end of the exercise," the result of the arithmetic operation of adding the column "balance pending to deduct at the beginning of the exercise," plus "MOI of acquisitions during the exercise," minus "disposals and/or write-offs," minus "deduction in the exercise," minus "immediate deduction in the exercise" shall be entered.

Accounts and documents receivable and payable in national and foreign currency (not applicable for financial sector audits).

In this annex, data shall be provided grouped by each resident abroad, debtor or creditor, globalizing operations by concept of balances in foreign currency.

38 OFFICIAL GAZETTE Monday, January 20, 2025

In the column for tax identification number or RFC, the tax identification number or key used by the resident abroad in their country of residence and contained in the corresponding receipt(s) for the operation(s) shall be entered. In case such key is not used in the country of residence, "n/a" shall be entered.

In the column for country of fiscal residence, the key and name of the country of fiscal residence shall be selected, in accordance with the catalog contained in Appendix VI of this manual.

In the column for type of currency, the data of the currency and the country to which it corresponds shall be selected, in accordance with the catalog contained in Appendix VII of this manual.

In the column for balance in national currency, the conversion to national currency of the balance in foreign currency, whether debtor or creditor, whose amount is an integral part of the balances reflected in the statement of financial position, shall be entered.

In the column for "most important concept that originated the balance," the key and concept that originated the account shall be entered, in accordance with the catalog contained in Appendix IX of this manual.

In the column for "in case that in the column 'most important concept that originated the balance,' any of the concepts of 'other debtor' or 'other creditor specify concept:' were selected," the concept that originated the account shall be entered.

Loans.

In this annex, data shall be provided grouped by each resident abroad and in the country, globalizing operations by type of financing, or by placements abroad.

In the column for tax identification number or RFC, the tax identification number or key used by the resident abroad in their country of residence and contained in the corresponding receipt(s) for the operation(s) shall be entered. In case such key is not used in the country of residence, "n/a" shall be entered.

In the columns "outstanding loan balance as of December 31, 2023" and "outstanding balance as of December 31, 2024," the corresponding balances in national currency that are reflected in the statement of financial position shall be entered.

In the column for type of financing, the data of the key and concept of the type of financing shall be selected, in accordance with the catalog contained in Appendix X of this manual.

In the column for "in case that in the column 'type of financing' the concept 'other' was selected, specify concept:", the type of financing shall be entered.

For the data of the column "was effective beneficiary of the interests," the provisions of Article 166 of the Income Tax Law, the treaties to avoid double taxation celebrated by Mexico, as well as the comments of the model convention to avoid double taxation and prevent fiscal evasion referred to in the recommendation adopted by the council of the Organization for Economic Cooperation and Development on September 21, 1995, or that which replaces it, to the extent that such comments are consistent with the provisions of international treaties celebrated by Mexico, shall be taken into account.

In the column for number of registration of the creditor resident abroad before the SAT valid during the audited exercise, the number of registration of banks, financing entities, pension and retirement funds, and foreign investment funds for the purposes of Articles 153 and 166 of the Income Tax Law shall be entered; when this data is not applicable, "n/a" shall be entered.

In the column for country of residence for tax purposes, the data of the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this manual. In case "yes" was entered in the column "was effective beneficiary of the interests," the key of the country that was the effective beneficiary of the interests shall be entered.

In the column for type of currency, the currency and the country to which it corresponds shall be selected in accordance with the catalog contained in Appendix VII of this manual.

In the column for denomination of the interest rate, the name of the reference interest rate with which the loan was agreed upon shall be entered. Example: LIBOR, prime rate, etc.

In the column for percentage of the interest rate, the agreed interest rate in net terms and percentage, which was the base interest rate for the calculation of accrued interests in foreign currency, shall be entered.

For example: if a LIBOR rate of 8% plus 3% were agreed upon, it shall be expressed as 11.00.

Monday, January 20, 2025 OFFICIAL GAZETTE 39

In the column for total amount of interests paid and/or payable, the interests in national currency that have been paid in cash, goods, services, or credit, or that have been payable for payment, shall be entered.

Also, the amounts corresponding to the payment of Income Tax made on behalf of the taxpayer resident abroad shall be included in this column.

For the above, the amount reflected in this column will be the base for the calculation of the withholding of Income Tax.

In the column for frequency of payability of interest payment, the data of the key and concept of the frequency of payability of interest payment shall be selected, in accordance with the catalog contained in Appendix XI of this manual.

In the column for "in case that in the column 'frequency of payability of interest payment' the concept 'other' was selected, specify concept:", the agreed frequency for interest payment shall be entered.

When "yes" is entered in the column "made placements abroad," this annex shall be filled out as follows:

In the column for tax identification number, "various" shall be entered.

In the columns "outstanding loan balance as of December 31, 2023" and "outstanding balance as of December 31, 2024," the amount of the total placement in national currency at those dates shall be entered.

In the column for type of financing, "placements" shall be entered.

In the columns "was effective beneficiary of the interests" and "number of registration of the creditor resident abroad before the SAT," "n/a" shall be entered.

In the column for country of residence for tax purposes, the country in which the placement was made shall be entered; if it was in several countries, the one in which the most representative amount in terms of value was placed shall be entered.

In the column for type of currency, the key of the currency and the country in which the placement was made shall be put; if it was in several countries, the one in which the most representative amount in terms of value was placed shall be entered.

Integration of fiscal losses from previous exercises.

The information in this annex shall be presented only when in the exercise there are movements other than its update or its increase due to the loss or due to the participation of workers in the profits of the companies of the own exercise, for the purposes of Articles 57 and 58 of the Income Tax Law.

When in the concept "the applied loss comes totally or partially from a spin-off," it is noted as "yes," it is because the fiscal loss from previous exercises applied in the audited exercise comes from a spin-off.

In the concept "indicate the RFC of the spun-off entity," the RFC of the entity that transmitted the fiscal loss applied in the audited exercise coming from the spin-off shall be entered.

In the concept "indicate the amount applied in the exercise, coming from the spin-off," the historical amount of the fiscal loss applied according to the exercise in which they were originated shall be entered.

In case that the fiscal losses applied in the audited exercise have as origin two or more spin-offs, the enrolled public accountant must declare in the annex titled "additional information" of the audit report, the information mentioned in the three preceding paragraphs.

Fiscal diagnosis questionnaire.

Role of the enrolled public accountant on the topic of the fiscal diagnosis questionnaire. The answers to this questionnaire shall be the responsibility of the enrolled public accountant according to the review they make of the taxpayer's financial statements, so they must declare in their report on the review of the taxpayer's fiscal situation, expressly, any omission or non-compliance with fiscal provisions, involved with the questions of the questionnaire and that they have detected when examining the taxpayer's fiscal situation within the scope of their selective tests carried out in compliance with the Auditing and Financial Information Review Standards, considering what is stated by the auditing guides Financial Information Standards and within the scope of the selective tests of their audit.

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In the column for comments, clarifications corresponding to each answer may be made; they must contain a maximum of 250 characters.

In the question "detected weaknesses or deviations related to the taxpayer's internal control structure with repercussions on their fiscal situation," it is intended that the enrolled public accountant describe, in their case, in the report on the review of the taxpayer's fiscal situation, the important deficiencies in the design and operation of the internal control structure that they detected and that in their opinion could negatively affect the taxpayer's capacity to register, process, summarize, and report financial information that has fiscal repercussions. Below are some examples:

Inadequate design of the internal control structure in general. Lack of adequate review and approval of transactions, accounting vouchers, or reports issued that have fiscal repercussions. Inadequate procedures for the evaluation and proper application of Financial Information Standards that have fiscal repercussions. Improper application of Financial Information Standards that impact the taxpayer's fiscal situation. Failures in the design of the system to supply complete, correct, consistent, and timely financial and fiscal information. Deficiencies in the controls established for the prevention and detection of omissions in accounting and fiscal information. Failures in the timely supply of complete financial and fiscal information. Important transactions with related parties not disclosed.

Questionnaire on transfer pricing matters.

Role of the enrolled public accountant on the topic of transfer pricing. The Tax Administration Service through the questionnaire on transfer pricing matters that enrolled public accountants must fill out intends that the auditor ensure that the taxpayers they are reviewing complied with their fiscal obligations in transfer pricing matters (for the purposes of Article 76, fractions IX, X, and XII, and 179, first paragraph of the Income Tax Law), that is, that they have filed the informational declaration of operations with related parties and that they have documentation and information that accredits that the operations with related parties were determined as they would be by independent parties in comparable operations (transfer pricing studies). For these purposes, what is provided, among others, in bulletins 230, 500, 501, 520, 550, 580, 620, and 800 of the International Auditing Standards must be considered.

Generally, a non-applicable response (n/a) means that the taxpayer is not facing the scenario established for the question, for example (general financial statement audit):

Question Meaning of an n/a response Section referring to Article 76, fraction IX of the Income Tax Law Verified that the taxpayer formally complied with this fiscal obligation. A In case of non-compliance by the taxpayer, mentioned such circumstance as a qualification in their audit report. Means that: A) The taxpayer is in the scenario established in Article 76, second paragraph, fraction IX of the Income Tax Law, meaning that they carried out business activities and obtained income in the immediate previous exercise that did not exceed $13,000,000.00, or provided professional services and obtained income that did not exceed $3,000,000.00 in said exercise, provided they are not in the scenario referred to in Article 179, penultimate paragraph of this Law. B) The taxpayer did not carry out operations with related parties.

Monday, January 20, 2025 OFFICIAL GAZETTE 41 Section referring to Article 76, fraction IX of the Income Tax Law (LISR) Verified the timely submission of information on transactions with related parties, carried out during the immediately preceding year. A In case of non-compliance, mentioned such circumstance as a qualification in its opinion. This means that the taxpayer falls under the circumstance established in Article 182, second-to-last paragraph of the Income Tax Law (LISR). In the section, it verified that the supporting documentation for transfer pricing, for transactions with related parties (for the purposes of Article 76, fraction IX of the Income Tax Law), included the following; it must be understood that the registered public accountant must record having reviewed that the corresponding supporting documentation includes the information that the cited tax provision expressly states it must contain. This section should only be answered when there is supporting documentation for transfer pricing, for transactions with related parties (for the purposes of Article 76, fraction IX of the Income Tax Law). In the question that states: 8) method applied for the purposes of Article 180 of the Income Tax Law for each type of operation evaluated, the intent is for the registered public accountant to ensure that, in the supporting documentation for transfer pricing for each of the transactions with related parties residing abroad, one of the methodologies referred to in Article 180 of the Income Tax Law has been applied, without judging whether it is the most appropriate. In the question that mentions: 9) information and documentation on comparable operations or companies for each type of operation evaluated, the intent is for the registered public accountant to ensure that in the supporting documentation for transfer pricing for each of the transactions with related parties residing abroad, in which one of the methodologies referred to in Article 180 of the Income Tax Law has been applied, there is information and documentation on comparable operations or companies, including their source, without judging whether such operations or companies are or are not comparable. In the question that indicates: verified that in the supporting documentation for transfer pricing it was concluded that the operations carried out with related parties by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations, the intent is for the registered public accountant to ensure that in the supporting documentation for transfer pricing, in addition to complying with the requirements established by the Income Tax Law, it is concluded that the transactions with related parties residing abroad were agreed upon as independent parties would have done in comparable operations, without judging whether the conclusion is correct or not. In the question that indicates: verified from a formal standpoint the correct completion of the information on transactions with related parties, carried out during the immediately preceding year (Annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for transactions with related parties residing abroad (for the purposes of Article 76, fraction IX of the Income Tax Law), the intent is to verify that the information contained in the transfer pricing documentation coincides with that of Annex 9 DIM only with respect to the name of the related party counterparty of the audited taxpayer, type of operation, transfer pricing method used, country of residence, and profit margin corresponding to the operation. When negative conclusions are mentioned in the questionnaire, it shall be understood in the case of questions related to Article 76, fractions IX and XII of the Income Tax Law, that in the supporting documentation or documentary evidence of the taxpayer corresponding to the compliance with such tax provisions, it is concluded that the operations carried out with related parties by the taxpayer were not carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations.

42 OFFICIAL GAZETTE Monday, January 20, 2025 In the question that states: verified in the documentary evidence referred to in index xxxx0040000000 the application of transfer pricing methods for the purposes of Article 180 of the Income Tax Law in the terms of the third paragraph of the cited article, verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations, has the objective that the public accountant analyzes that the documentary evidence includes the application of any of the methods established in Article 180 of the Income Tax Law without judging whether it is the most appropriate. Note: it should be noted that xxxx refers to the fact that these first four digits of the indices of this questionnaire will vary depending on the type of opinion. Public accountants must state in their report on the review of the taxpayer's tax situation, expressly, any omission or non-compliance with tax provisions that they have detected when examining the taxpayer's tax situation, regarding their transactions with related parties in accordance with International Auditing Standards and within the scope of their audit's selective tests. Applicable to the opinions of corporate taxpayers that pay tax as coordinated entities and of the agricultural, livestock, forestry, and fishing regime, and natural persons who are exclusively dedicated to land freight or passenger transport activities. Comparative analysis of expense sub-accounts. For the fiscal year 2024, in order to be in line with the modifications of the financial information standard B-3 Statement of Comprehensive Income, other non-operating expenses (other expenses) are no longer presented separately from operating expenses, as they are operating; therefore, this type of expense will be included in this annex as other expenses. In the comparative analysis of expense sub-accounts, the columns named: total deductible for Income Tax, total non-deductible for Income Tax, will show the amount that from the reported expense concepts has a tax effect. Non-deductible items refer to accounting items and not fiscal items. Comparative analysis of the sub-accounts of the comprehensive financial result. In the comparative analysis of the sub-accounts of the comprehensive financial result, the columns named: taxable or deductible for Income Tax, non-taxable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax, will show the amount that from the reported income or expense concepts, as applicable, has a tax effect. Non-deductible, non-taxable, or not subject items refer to accounting items and not fiscal items. Taxpayers who carry out activities of long-distance land passenger and tourism transport and federal freight transport will be subject to the following: List of contributions due from the taxpayer as the direct subject or in their capacity as withholding agent. In the annex of the list of contributions due from the taxpayer as the direct subject or in their capacity as withholding agent, taxpayers will have the possibility to incorporate, in a global manner, the amount of the authorized deduction referred to in rule 2.3., and rule 1.2., depending on whether they are taxpayers of the long-distance land passenger and tourism transport sector or the federal land freight transport sector, of the Resolution of Administrative Facilities for the Land Freight and Passenger Transport Sectors for 2024, as follows: As a direct subject, when taxpayers fulfill their tax obligations on their own, globally recording the amount of the cited authorized deduction, with index 40090043000000 with the concept Income Tax corresponding to the deduction of 8% of the own income of the direct subject activity, which has the character of definitive tax. As a withholding agent, when corporations fulfill on behalf of their members their tax obligations, globally recording the amount of the cited authorized deduction, with index 40090212000000 with the concept Income Tax corresponding to the deduction of 8% of the own income of the withholding agent activity, which has the character of definitive tax.

Monday, January 20, 2025 OFFICIAL GAZETTE 43 Information of the members of corporate entities as coordinated entities: In this annex, information on all members who carry out land freight or passenger transport activities must be provided, separating those who opt to pay the tax through the coordinator from those who opt to pay the tax individually. When providing the information of the members who opt to pay the tax through the coordinator, the information regarding the concept of the name or corporate name of the members who opt to pay the tax through the coordinator must be filled out, as well as the columns for the member's RFC, total taxable income for Income Tax, total authorized deductions for Income Tax, amount of the 8% deduction on taxable income without documentation (RFA), fiscal profit, concepts reducing fiscal profit, amount of the IEPS credit for the acquisition of diesel against Income Tax due (for the purposes of Article 16, fraction IV of the Federal Excise Tax Law), amount of the 50% credit for expenses on highway infrastructure against Income Tax due (for the purposes of Article 16, fraction V of the Federal Excise Tax Law), taxable profit, fiscal loss, Income Tax due, Income Tax refund, PTU to distribute, total amount of investments in freight and passenger transport equipment of each member in the exercise, number of freight and passenger transport equipment units used by the member during the exercise, and date of the notice presented by the member to the SAT (for the purposes of Article 73 of the Income Tax Law). When providing the information of the members who opt to pay the tax individually, the information regarding the concept of the name or corporate name of the members who opt to pay the tax individually must be filled out, as well as the columns for the member's RFC, total amount of investments in freight and passenger transport equipment of each member in the exercise, number of freight and passenger transport equipment units used by the member during the exercise, and date of the notice presented by the member to the SAT (for the purposes of Article 73 of the Income Tax Law), total amount of the member's income according to settlement (for the purposes of Article 72, fraction IV of the Income Tax Law), total amount of the member's deductions according to settlement (for the purposes of Article 72, fraction IV of the Income Tax Law), total amount of taxes paid on behalf of the member (for the purposes of Article 72, fraction VI of the Income Tax Law), and total amount of withholdings corresponding to the member according to settlement (for the purposes of Article 72, fraction III of the Income Tax Law). The information of the members who opt to pay the tax through the coordinator and that of those who opt to pay the tax individually with respect to the settlement prepared for each member, regarding income, deductions, taxes, and withholdings, will be reviewed and validated by the public accountant, in accordance with International Auditing Standards and within the scope of their audit's selective tests; when they cannot validate any information or do not agree with any of it, they must explain the reasons in the report on the review of the taxpayer's tax situation and, if applicable, make the corresponding qualifications. Public accountants must state in their report on the review of the taxpayer's tax situation, expressly, any omission or non-compliance with tax provisions that they have detected when examining the taxpayer's tax situation, in accordance with rule 2.10.15. of the 2024 Fiscal Miscellaneous Resolution (RMF). Likewise, information related to the participation of workers in company profits may not be provided in their PTU to distribute column, provided that taxpayers calculate the PTU in accordance with the bases contained in collective labor contracts. Applicable to the opinions of financial sector institutions referred to in this directive. The accounts shown in the basic financial statements and in the comparative analysis of the accounts of the income statement are based on the authorized catalogs published by the National Banking and Securities Commission (CNBV) and the National Insurance and Bonding Commission (CNSF). Statement of Comprehensive Income. To fill out this annex, it is necessary to previously capture the information from the annex named: comparative analysis of the accounts of the income statement. Statement of Changes in Equity. Due to the limitation to add new columns to the formats, in the statement of variations in equity, two columns have been included for other contributed capital accounts and other earned capital accounts; as applicable, which can be used when it is necessary to reflect equity concepts that do not have a specific column.

44 OFFICIAL GAZETTE Monday, January 20, 2025 When amounts are recorded in the columns other contributed capital accounts and other earned capital accounts; as applicable, due to their balance being integrated by the amount of one or more accounts, the integration of them must be presented before the line balances as of December 31, 2023 or the line balances as of December 31, 2024 in the lines named others, as applicable, recording in the concept column the name of the accounts that integrate said balances and in the reference column, the amount corresponding to each account or concept. Statement of Cash Flows. The information of this statement must be presented in a comparative manner between the fiscal years 2024 and 2023. Comparative analysis of the accounts of the income statement. Instead of presenting the annexes for the analytical integration of sales or net income, determination of the cost of goods sold for accounting and Income Tax purposes, comparative analysis of expense sub-accounts, and comparative analysis of the sub-accounts of the comprehensive financial result, the annex comparative analysis of the accounts of the income statement must be presented. In the columns named: taxable or deductible for Income Tax and non-taxable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax, the amount that from the reported income or expense concepts, as applicable, has a tax effect will be placed. Non-deductible, non-taxable, or not subject items refer to accounting items and not fiscal items. List of contributions due from the taxpayer as the direct subject or in their capacity as withholding agent. Fees for services provided: The index: the National Banking and Securities Commission (CNBV), corresponds to the fees established for inspection and surveillance services included in Articles 29 to 29-H of the Federal Fees Law in force in 2024. Specifics: Applicable to the opinions of non-bank financial intermediaries. Due to the similarity in the denomination of the various accounts that make up the authorized account catalogs of the National Banking and Securities Commission for general warehouses, financial factoring companies, financial lessors, regulated multiple-objective financial societies, credit unions, popular savings and credit entities, and other non-bank financial intermediaries, it was necessary to combine in a single opinion all the information of this type of entity under the generic denomination of non-bank financial intermediaries. Applicable to the opinions of investment funds of capital, variable income, and debt instruments. Statement of Investment Portfolio Valuation. Instead of presenting the statements of cash flows or changes in financial situation, the statement of investment portfolio valuation must be included, in a comparative manner with the immediately preceding exercise. Evidence of the application of review procedures on the taxpayer's tax situation (working papers). The registered public accountant must provide electronically the working papers related to the review of the taxpayer's tax situation, for the purposes of Article 57, last paragraph of the Federal Code of Fiscal Procedures (CFF) and the 2024 Fiscal Miscellaneous Resolution (RMF), considering the following: I.- Package used for the generation of the working paper file (sbpt). SIPRED 2024 (see user manual, operation section of the working paper option), which can be downloaded and consulted on the SAT portal. II.- Submission of the working paper file. The submission is integrated by:

Monday, January 20, 2025 OFFICIAL GAZETTE 45 The working papers that the public accountant retains in the file of the audit performed on the taxpayer in question, in which the work performed is shown observing what is established in the Auditing Standards applicable to them, which must include the following: Procedures applied. Conclusions reached. Evidence of the review. Internal control evaluation. Audit planning. The information of the working papers will be formed in Excel files with *.xlsx extension, by one or more files, which will be integrated as indicated in point III. III.- General allowed characteristics. File name. The information will be integrated into a single encrypted and zipped file with sbpt extension, which will be formed by 26 characters (including extension) and will contain the information indicated in the previous point II. Font type. Calibri. Font size. 10 maximum. Not allowed. Images. External links to the file. Book or sheet protection. File size with sbpt extension. Maximum 45 megabytes (Mb). Appendix IV. Catalog of type of operation, for the purposes of the annexes related party transactions and transactions carried out with residents abroad. Key Income Operations 100 Total income from sale of produced finished inventories 101 Total income from sale of produced semi-finished inventories 200 Total income from sale of acquired inventories for distribution 201 Total income from sale of acquired inventories (raw materials) 202 Total income from sale of acquired inventories (semi-finished articles) 300 Income from general service provision 301 Income from technical service provision 302 Income from manufacturing service provision 303 Income from financial service provision 400 Income from maquila 500 Income from administrative services 600 Income from insurance and reinsurance 700 Income from commissions 800 Income from royalties 900 Income from technical assistance

46 OFFICIAL GAZETTE Monday, January 20, 2025 Key Income Operations 1000 Income from accrued interest 1100 Income from leasing 1200 Income from sale of shares 1300 Income from sale of fixed assets 1301 Income from sale of land 1302 Income from debt forgiveness 1303 Income from amounts received to carry out expenses on behalf of related parties 1304 Taxable gain in derivative financial operations 1305 Interest in favor or taxable determined by carrying out derivative financial operations 1306 Accumulation of income received from financial operations referred to an underlying that does not trade on a recognized market 1307 Income from sale of intangibles 1308 Income from sale of other deferred charges and expenses 1309 Customer advances 1310 Income attributable to permanent establishments 1311 Income from granting goods on loan 1312 Income from sale of rights 1313 Income from reimbursements 1314 Income from portfolio sale 1400 Other income (specify) Key Cost and Expense Operations 1500 Net purchase of raw material inventories 1501 Net purchase of semi-finished inventories 1600 Net purchase of acquired inventories for distribution 1601 Portfolio purchase 1700 Investments in fixed assets 1704 Fiscal cost in sale of fixed assets acquired from related parties 1705 Fiscal cost in sale of securities acquired from related parties 1706 Fiscal cost in sale of intangibles acquired from related parties 1707 Fiscal cost in sale of other deferred charges and expenses acquired from related parties 1708 Fiscal cost in sale of land acquired from related parties 1801 Royalties for use of assets related to the market 1802 Royalties for use of assets related to the customer portfolio 1803 Royalties for use of intellectual or artistic assets 1804 Royalties for use of assets based on contracts or rights 1805 Royalties for use of technological intangible assets 1806 Royalties for use of other intangible assets or other concepts 1900 Technical assistance 2000 Fees, includes administrative services and labor

Monday, January 20, 2025 OFFICIAL GAZETTE 47

Key Cost and Expense Operations 2100 Leasing 2200 Guarantees 2300 Advertising 2400 Maquila services 2500 Other services provided 2600 Financial services 2700 Commissions 2800 Accrued interest charges 2801 Interest from portfolio sales operations 2900 For premiums paid for insurance and reinsurance 2901 Captive reinsurance 3000 Fiscal cost in sale of shares acquired from related parties (updated proven acquisition cost) 3001 Prorated expenses 3002 Returns, allowances, and discounts on sale of produced finished inventories 3003 Returns, allowances, and discounts on sale of produced semi-finished inventories 3004 Returns, allowances, and discounts on sale of inventories acquired for distribution 3005 Returns, allowances, and discounts on sale of acquired inventories (raw materials) 3006 Returns, allowances, and discounts on sale of acquired inventories (semi-finished articles) 3007 For initial amounts to acquire the right to enter into a derivative financial operation 3008 For initial amounts to acquire the right to enter into a financial operation 3009 For receiving goods on loan 3010 Costs and/or to acquire rights 3011 Costs and/or to acquire concessions 3012 Investments in intangibles 3013 Costs and/or for reimbursements 3014 Investments in other deferred expenses and charges 3015 Investments to acquire shares 3016 Expense advances 3100 Other payments (specify)

Appendix V. Catalog of transfer pricing methods applied, for the purposes of the annex on operations with related parties. Key Method PC Uncontrolled Comparable Price PR Resale Price CA Cost Plus PU Profit Split RPU Residual Profit Split MTU Transactional Net Margin Method

48 OFFICIAL GAZETTE Monday, January 20, 2025

Appendix VI. Catalog of country of residence, country of residence for tax purposes, country of fiscal residence of the entity, and country of residence of the foreign resident. For the purposes of this appendix, the following catalog shall apply. Key Country Name AF Afghanistan (Islamic Emirate of) AL Albania (Republic of) DE Germany (Federal Republic of) AD Andorra (Principality of) AO Angola (Republic of) AI Anguilla AQ Antarctica AG Antigua and Barbuda (British Commonwealth of Nations) AN Netherlands Antilles (Dutch Overseas Territory) SA Saudi Arabia (Kingdom of) DZ Algeria (People's Democratic Republic of) AR Argentina (Republic) AM Armenia (Republic of) AW Aruba (Dutch Overseas Territory) AU Australia (Commonwealth of) AT Austria (Republic of) AZ Azerbaijan (Azerbaijani Republic) BS Bahamas (Commonwealth of the) BH Bahrain (State of) BD Bangladesh (People's Republic of) BB Barbados (British Commonwealth of Nations) BE Belgium (Kingdom of) BZ Belize BJ Benin (Republic of) BM Bermuda BY Belarus (Republic of) BO Bolivia (Republic of) BA Bosnia and Herzegovina BW Botswana (Republic of) BR Brazil (Federative Republic of) BN Brunei (State of) (Residence of Peace) BG Bulgaria (Republic of) BF Burkina Faso BI Burundi (Republic of) BT Bhutan (Kingdom of) CV Cabo Verde (Republic of) TD Chad (Republic of)

Monday, January 20, 2025 OFFICIAL GAZETTE 49 Key Country Name KY Cayman (Islands) KH Cambodia (Kingdom of) CM Cameroon (Republic of) CA Canada CL Chile (Republic of) CN China (People's Republic) CY Cyprus (Republic of) VA Vatican City (State of the) CC Cocos (Keeling, Australian Islands) CO Colombia (Republic of) KM Comoros (Islands) CG Congo (Republic of the) CK Cook (Islands) KP Korea (Democratic People's Republic of) (North Korea) KR Korea (Republic of) (South Korea) CI Côte d'Ivoire (Republic of the) CR Costa Rica (Republic of) HR Croatia (Republic of) CU Cuba (Republic of) DK Denmark (Kingdom of) DJ Djibouti (Republic of) DM Dominica (Commonwealth of) EC Ecuador (Republic of) EG Egypt (Arab Republic of) SV El Salvador (Republic of) AE United Arab Emirates ER Eritrea (State of) SI Slovenia (Republic of) ES Spain (Kingdom of) FM Federated States of Micronesia US United States of America EE Estonia (Republic of) ET Ethiopia (Federal Democratic Republic) FJ Fiji (Republic of) PH Philippines (Republic of the) FI Finland (Republic of) FR France (French Republic) GA Gabonese (Republic) GM Gambia (Republic of the)

50 OFFICIAL GAZETTE Monday, January 20, 2025 Key Country Name GE Georgia (Republic of) GH Ghana (Republic of) GI Gibraltar (U.K.) GD Grenada GR Greece (Hellenic Republic) GL Greenland (Denmark) GP Guadeloupe (Department of) GU Guam (U.S.A.) GT Guatemala (Republic of) GG Guernsey GW Guinea-Bissau (Republic of) GQ Equatorial Guinea (Republic of) GN Guinea (Republic of) GF French Guiana GY Guyana (Cooperative Republic of) HT Haiti (Republic of) HN Honduras (Republic of) HK Hong Kong (Special Administrative Region of the Republic) HU Hungary (Republic of) IN India (Republic of) ID Indonesia (Republic of) IQ Iraq (Republic of) IR Iran (Islamic Republic of) IE Ireland (Republic of) IS Iceland (Republic of) BV Bouvet Island IM Isle of Man AX Åland Islands FO Faroe Islands GS South Georgia and the South Sandwich Islands HM Heard Island and McDonald Islands FK Falkland Islands (U.K.) MP Northern Mariana Islands MH Marshall Islands UM United States Minor Outlying Islands SB Solomon Islands (British Commonwealth of Nations) SJ Svalbard and Jan Mayen Islands (Norway) TK Tokelau Islands WF Wallis and Futuna Islands

Monday, January 20, 2025 OFFICIAL GAZETTE 51 Key Country Name IL Israel (State of) IT Italy (Italian Republic) JM Jamaica JP Japan JE Jersey JO Jordan (Hashemite Kingdom of) KZ Kazakhstan (Republic of) KE Kenya (Republic of) KI Kiribati (Republic of) KW Kuwait (State of) KG Kyrgyzstan (Kyrgyz Republic) LS Lesotho (Kingdom of) LV Latvia (Republic of) LB Lebanon (Republic of) LR Liberia (Republic of) LY Libya (Jamahiriya Arab Socialist People's Libyan) LI Liechtenstein (Principality of) LT Lithuania (Republic of) LU Luxembourg (Grand Duchy of) MO Macao MK Macedonia (Former Yugoslav Republic of) MG Madagascar (Republic of) MY Malaysia MW Malawi (Republic of) MV Maldives (Republic of) ML Mali (Republic of) MT Malta (Republic of) MA Morocco (Kingdom of) MQ Martinique (Department of) (France) MU Mauritius (Republic of) MR Mauritania (Islamic Republic of) YT Mayotte MX Mexico (United Mexican States) MD Moldova (Republic of) MC Monaco (Principality of) MN Mongolia MS Montserrat (Island) ME Montenegro MZ Mozambique (Republic of)

52 OFFICIAL GAZETTE Monday, January 20, 2025 Key Country Name MM Myanmar (Union of) NA Namibia (Republic of) NR Nauru CX Christmas (Christmas) (Islands) NP Nepal (Kingdom of) NI Nicaragua (Republic of) NE Niger (Republic of) NG Nigeria (Federal Republic of) NU Niue (Island) NF Norfolk (Island) NO Norway (Kingdom of) NC New Caledonia (French Overseas Territory) NZ New Zealand OM Oman (Sultanate of) PIK Pacific, Islands of (U.S. Admin.) NL Netherlands (Kingdom of the) (Holland) PK Pakistan (Islamic Republic of) PW Palau (Republic of) PS Palestine PA Panama (Republic of) PG Papua New Guinea (Independent State of) PY Paraguay (Republic of the) PE Peru (Republic of the) PN Pitcairn Islands (British Dependency) PF French Polynesia PL Poland (Republic of) PT Portugal (Portuguese Republic) PR Puerto Rico (Free Associated State of the Commonwealth) QA Qatar (State of) GB United Kingdom of Great Britain and Northern Ireland CZ Czech Republic CF Central African Republic LA Lao People's Democratic Republic RS Republic of Serbia DO Dominican Republic SK Slovak Republic CD People's Republic of the Congo RW Rwandan Republic RE Réunion (Department of) (France)

Monday, January 20, 2025 OFFICIAL GAZETTE 53 Key Country Name RO Romania RU Russia (Russian Federation) EH Western Sahara (Sahrawi Arab Democratic Republic) WS Samoa (Independent State of) AS American Samoa BL Saint Barthélemy KN Saint Kitts and Nevis (Federation of) (Saint Kitts-Nevis) SM San Marino (Most Serene Republic of) MF Saint Martin PM Saint Pierre and Miquelon VC Saint Vincent and the Grenadines SH Saint Helena LC Saint Lucia ST São Tomé and Príncipe (Democratic Republic of) SN Senegal (Republic of the) SC Seychelles (Republic of the) SL Sierra Leone (Republic of) SG Singapore (Republic of) SY Syria (Arab Republic) SO Somalia LK Sri Lanka (Democratic Socialist Republic of) ZA South Africa (Republic of) SD Sudan (Republic of the) SE Sweden (Kingdom of) CH Switzerland (Confederation) SR Suriname (Republic of) SZ Eswatini (Kingdom of) TJ Tajikistan (Republic of) TH Thailand (Kingdom of) TW Taiwan (Republic of China) TZ Tanzania (United Republic of) IO British Indian Ocean Territory TF French Southern and Antarctic Lands TL East Timor TG Togo (Togolese Republic) TO Tonga (Kingdom of) TT Trinidad and Tobago (Republic of) TN Tunisia (Republic of) TC Turks and Caicos (Islands)

54 OFFICIAL GAZETTE Monday, January 20, 2025 Key Country Name TM Turkmenistan (Republic of) TR Turkey (Republic of) TV Tuvalu (British Commonwealth of Nations) UA Ukraine UG Uganda (Republic of) UY Uruguay (Oriental Republic of the) UZ Uzbekistan (Republic of) VU Vanuatu VE Venezuela (Republic of) VN Vietnam (Socialist Republic of) VG Virgin Islands (British) VI Virgin Islands (U.S.) YE Yemen (Republic of) ZM Zambia (Republic of) ZW Zimbabwe (Republic of)

Appendix VII. Catalog of currency type. For the purposes of this appendix, the catalog in effect on the date of submission of the tax report shall apply, according to appendix 5.- currency keys, of annex 22 of the general rules in matters of foreign trade for 2024, published in the DOF on January 19, 2024, which is presented below. Country Currency Name Central Africa Franc Albania Lek Germany Euro Dutch Antilles Florin Saudi Arabia Riyal Algeria Dinar Argentina Peso Australia Dollar Austria Euro Bahamas Dollar Bahrain Dinar Barbados Dollar Belgium Euro Belize Dollar Bermuda Dollar Bolivia Boliviano Brazil Real Bulgaria Lev Canada Dollar

Monday, January 20, 2025 OFFICIAL GAZETTE 55 Country Currency Name Chile Peso China Mainland Yuan China Extracontinental Yuan Cyprus Euro Colombia Peso North Korea Won South Korea Won Costa Rica Colón Cuba Peso Croatia (Republic of) Kuna Denmark Krone Ecuador Dollar Egypt Pound El Salvador Colón U.A.E. Dirham Slovenia Euro Spain Euro Estonia Euro Ethiopia Birr U.S.A. Dollar Russian Federation Ruble Fiji Dollar Philippines Peso Finland Euro France Euro Ghana Cedi Great Britain Pound Sterling Greece Euro Guatemala Quetzal Guyana Dollar Haiti Gourde Netherlands Euro Honduras Lempira Hong Kong Dollar Hungary Forint India Rupee Indonesia Rupiah Iraq Dinar Iran Rial

56 OFFICIAL GAZETTE Monday, January 20, 2025 Country Currency Name Ireland Euro Iceland Króna Israel Shekel Italy Euro Jamaica Dollar Japan Yen Jordan Dinar Kenya Shilling Kuwait Dinar Latvia Euro Lebanon Pound Libya Dinar Lithuania Litas Luxembourg Euro Malaysia Ringgit Malta Euro Morocco Dirham Mexico Peso Montenegro Euro Nicaragua Córdoba Nigeria (Fed) Naira Norway Krone New Zealand Dollar Pakistan Rupee Palestine Shekel Panama Balboa Paraguay Guaraní Peru Nuevo Sol Poland Zloty Portugal Euro Puerto Rico Dollar Czech Republic Koruna Democratic Republic of the Congo Franc Republic of Serbia Dinar Dominican Republic Peso Slovak Republic Euro Romania Leu Singapore Dollar Syria Pound

Monday, January 20, 2025 OFFICIAL GAZETTE 57 Country Currency Name Sri Lanka Rupee Sweden Krona Switzerland Franc Suriname Dollar Thailand Baht Taiwan New Dollar Tanzania Shilling Trinidad and Tobago Dollar Turkey Lira Ukraine Hryvnia South African Union Rand Uruguay Peso European Monetary Union Euro Venezuela Strong Bolívar Vietnam Dong Yemen (Dem. Pop.) Rial Yugoslavia Dinar Other countries Other currencies

Appendix VIII. Catalog of main intangible assets, for the purposes of the annex information on your operations with related parties. Main intangible assets (Appendix B of Financial Information Standard C-8 Intangible Assets). Key I. Assets related to the market IA) Registered trademarks IB) Trade names IC) Service or certification marks ID) Market image IE) Names of portals or internet sites IF) Non-compete agreements IG) Rights (radio transmission, gas development, gas distribution, landing, rent, mining, mortgage service, reacquired franchise, service, logging, water use) IH) Others Key II. Assets related to the customer portfolio IIA) Customer lists IIB) Contracted production and firm orders IIC) Contracts with customers and corresponding customer relationships IID) Non-contractual relationships with customers IIE) Others

58 OFFICIAL GAZETTE Monday, January 20, 2025 Key III. Intellectual or artistic assets IIIA) Theatrical works, operas, ballets, etc. IIIB) Books, magazines, newspapers, manuscripts, and other literary material IIIC) Musical works IIID) Paintings and photographs IIIE) Audiovisual material, videos, movies, music videos, and television programs IIIF) Others Key IV. Assets based on contracts or rights IVA) License, royalty, and priority use contracts IVB) Advertising, construction, administration, service, or supply contracts IVC) Permits or concessions for resource exploitation, as well as for ports and airports IVD) Leasing contracts IVE) Construction permits IVF) Franchises IVG) Permits, concessions, or rights for cable, radio, television, and broadcasting transmission IVH) Permits or rights for water supply, energy, gas distribution, landing, rent, mining, etc. IVI) Others Key V. Technological intangible assets VA) Technological patents VB) In-process research and development VC) Computing systems (software), and licenses, computer programs, information systems, formats, etc. VD) Unpatented technology, technical know-how VE) Databases, plant titles VF) Confidential processes and formulas VG) Technical drawings, technical procedure manuals, plans VH) Creation of manufacturing processes, procedures, production lines VI) Others Key VI. Intangible assets other than the above VIA) Others

Appendix IX. Catalog of the most important concept that originated the balance, for the purposes of the annex accounts and documents receivable and payable in national and foreign currency, (not applicable for tax reports of the financial sector). Key Debtors 1 Petty cash 2 Checking account 3 Investment account 4 Inventory sales

Monday, January 20, 2025 OFFICIAL GAZETTE 59 Key Debtors 5 Fixed asset sales 6 Intangible sales 7 Share sales 8 Advances 9 Loans 10 Royalties 11 Technical assistance 12 Advertising 13 Maquila 14 Portfolio sales 15 Reimbursements 16 Dividends 17 Commissions 18 Derivative financial operations 19 Leasing 20 Service provision 21 Administrative services 22 Accrued interest 23 Expenses on behalf of related parties 24 Disposal of intangibles 25 Disposal of other deferred charges and expenses 26 Disposal of shares 27 Disposal of fixed assets 28 Disposal of land 29 Other debtors Key Creditors 1 Loans 2 Inventory purchases 3 Fixed asset purchases 4 Intangible purchases 5 Share purchases 6 Advances 7 Concessions 8 Rights 9 For acquisition of shares 10 Interest from portfolio sales 11 Prorated expenses 12 Guarantees

60 OFFICIAL GAZETTE Monday, January 20, 2025 Key Creditors 13 Fees 14 Advertising 15 Maquila 16 Services 17 Commissions 18 Interest charges 19 Other creditors

Appendix X. Catalog of financing type, for the purposes of the annex loans. Key Financing Type A Bank acceptances B Letters of credit C Bridge credit D Direct E Credit or advance F Mortgage G Global lines H Pledge I Protocols J Unsecured K Refinancing L Revolving M Syndicated N Other

Appendix XI. Catalog of interest payment exigibility frequency, for the purposes of the annex loans. Key Frequency 1 Monthly 2 Quarterly 3 Semi-annual 4 Annual 5 Other

Appendix XII. Catalog of income type in REFIPRES, for the purposes of the annex operations subject to preferential tax regimes. Key Frequency 1 Interest in financial system institutions 2 Derivatives from investment societies or funds 3 Other income derived from financial system entities (swaps, options, etc.) 4 From investment in shares of legal entities

Monday, January 20, 2025 OFFICIAL GAZETTE 61 Key Frequency 5 Participation in trusts and similar 6 Derivatives from investments in joint ventures and similar 7 From share sales 8 From dividends or profits 9 Other income

Appendix XIII. Catalog of participation character in trust or entity or foreign legal figure, for the purposes of the annex operations subject to preferential tax regimes. Key Frequency 1 Settlor 2 Trustee 3 Fiduciary 4 Effective beneficiary 5 Contributor of assets or rights 6 Administrator

Appendix XIV. Catalog of tax rate or exemption provided for in some treaty to avoid double taxation, for the purposes of the annex operations subject to preferential tax regimes. Key Frequency 1 Rate 2 Exemption 3 Benefit 4 Subsidy 5 Others

Appendix XV. Catalog of term maturity, for the purposes of the annex. Derivative financial operations contracted with foreign residents. Key Term Maturity 1 Restructured 2 Re-contracted 3 Re-configured 4 Closed 5 Cancelled 6 Liquidated in advance 7 Liquidated opposite operation

Appendix XVI. Catalog of loan destination, for the purposes of the annex partners or shareholders who had shares or social parts. Key Loan Destination 1 Asset 2 Liability 3 Dividend payment 4 Profits 5 Others

Instructions for characteristics for filling out and presenting the financial statement report for tax purposes issued by a registered public accountant, for the fiscal year 2024 using the 2024 report presentation system (SIPRED 2024), applicable to the following types of reports. A. General financial statements. B. Legal entity taxpayers that pay as coordinated and from the agricultural, livestock, forestry, and fishing regime, and natural persons who dedicate themselves exclusively to land freight or passenger transport activities. C. Exchange houses. D. Non-bank financial intermediaries. E. Investment funds. This instruction is a complement to the guide formats and the instruction for the integration and presentation of the report. Content and characteristics for filling out the report Data applicable to the report of: A. General financial statements. Identification Data Data to be provided: Taxpayer, legal representative, public accountant. 01A000000 RFC (of the taxpayer). 01B000000 RFC (of the public accountant). 01B015000 RFC (of the firm). 01C000000 RFC (of the legal representative). Data, RFC, of the taxpayer, legal representative, public accountant, and firm. Data of maximum 13 alphanumeric characters, composed of:

• Four letters for natural persons; or underscore and three letters for legal entities.
• Six numeric characters corresponding to the date (two characters for year, two for month, and two for day).
• Three alphanumeric characters for homonymy. In the case where the legal representative is a foreign resident who does not have this data, the following shall be noted: REXT990101XXX. Use of uppercase alphabetic characters. This data cannot contain special signs (commas, brackets, parentheses, etc., except the & character). 01A001000 Name (of the taxpayer) (paternal surname, maternal surname, name(s)), denomination or corporate name. 01B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 01B014000 Name of the firm. 01C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer. In the case of natural persons, it will be noted: paternal surname, maternal surname, and name(s), of the legal representative, public accountant, and firm. Alphanumeric character data. Alphabetic characters only in uppercase. 01A002000 CURP (of the taxpayer natural person). 01B002000 CURP (of the public accountant). 01C004000 CURP (of the legal representative).

Monday, January 20, 2025 OFFICIAL GAZETTE 63

Maximum 18-character alphanumeric data, composed of:

• Four alphabetic characters.
• Six numeric characters.
• Six alphabetic characters.
• One alphabetic or numeric character.
• One numeric character. Use of uppercase alphabetic characters. This data cannot contain special characters (commas, brackets, parentheses, etc.).

Tax domicile of the taxpayer, legal representative, and public accountant: 01A003000 Federative entity (of the taxpayer). 01B004000 Federative entity (of the public accountant). 01C005000 Federative entity (of the legal representative). 01C015000 Entity in which the notary is located (legal representative). Data chosen from a list (catalog).

01A004000 Borough or municipality (of the taxpayer). 01B005000 Borough or municipality (of the public accountant). 01C006000 Borough or municipality (of the legal representative). Complete borough or municipality data. Alphabetic character data. This data cannot contain special characters (commas, brackets, parentheses, etc.).

01A005000 Neighborhood or locality (of the taxpayer). 01B006000 Neighborhood or locality (of the public accountant). 01C007000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.).

01A006000 Postal code (of the taxpayer). 01B007000 Postal code (of the public accountant). 01C008000 Postal code (of the legal representative). Complete postal code data. Exact five-digit numeric data, without sign. This data cannot contain special characters (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

01A007000 Street, exterior and interior number (of the taxpayer). 01B008000 Street, exterior and interior number (of the public accountant). 01C009000 Street, exterior and interior number (of the legal representative).

64 OFFICIAL GAZETTE Monday, January 20, 2025

Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.).

01A008000 City or town (of the taxpayer). 01B009000 City or town (of the public accountant). 01C010000 City or town (of the legal representative). Complete city or town data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.).

01A009000 Telephone (of the taxpayer). 01B010000 Telephone (of the public accountant or firm). 01C011000 Telephone (of the legal representative). Maximum twenty-digit numeric data. This data cannot contain special characters (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9.

01A010000 Email (of the taxpayer). 01B011000 Email (of the public accountant). 01B012000 Email of the tax mailbox. 01C012000 Email (of the legal representative). Alphanumeric character data. Alphabetic characters can be written in lowercase. This data can contain special characters (periods, hyphens, at sign, etc.).

01A011000 Name of the economic group to which it belongs. Text or name of the economic group, automatically assigned by SIPRED 2024 once the activity key for tax purposes has been selected.

01A012000 Activity key for tax purposes. Economic activity or predominant activity data, also known as business line, automatically assigned by SIPRED 2024 once selected from a catalog. For the purposes of this data, the description made for this effect in Annex 6 of the 2014 MFHR and its corresponding modifications must be taken into account. This text cannot contain special characters (commas, brackets, parentheses, etc.).

01C002000 National (legal representative). 01C003000 Foreigner (legal representative).

Monday, January 20, 2025 OFFICIAL GAZETTE 65

Two-character alphabetic data (yes or no). Use of alphabetic characters only in uppercase. This text cannot contain special characters (commas, brackets, parentheses, etc.).

01C013000 Deed number (legal representative). 01C014000 Notary number (legal representative). Fifteen and ten-character alphanumeric maximum data, respectively, without sign. These data cannot contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

01C016000 Date of power of attorney (legal representative). 01C017000 Date of appointment (legal representative). Data from the certification of the power of attorney and the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /).

01B003000 Registration number (public accountant). 01B016000 Registration number of the firm. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and their firm will be recorded. Exact five-digit numeric data, without sign. This data cannot contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

01B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphabetic character data. Use of alphabetic characters only in uppercase. This text cannot contain special characters (commas, brackets, parentheses, etc.).

General Data Data to be provided:

01D000000 Competent authority (selection from a catalog): General Administration of Large Taxpayers, Decentralized Administration of Fiscal Audit, and General Administration of Hydrocarbons. 01D001000 Headquarters to which the ADAF belongs (selection from a catalog). 01D002000 General Administration and/or ADAF (selection from a catalog). 01D003000 Obligated or optional 01D020000 Type of special taxpayer (selection from a catalog). 01D029000 Select the costing system you use for tax purposes (selection from a catalog): absorption costing for tax purposes and the historical cost valuation method for accounting purposes, absorption costing for tax purposes (estimated predetermined costs), absorption costing for tax purposes and the standard cost valuation method for accounting purposes, system different from the above, not applicable. 01D034000 Type of opinion (selection from a catalog): 1- unqualified opinion, 2- qualified opinion with tax implications, 3- qualified opinion without tax implications, 4- adverse opinion with tax implications, 5- adverse opinion without tax implications, 6- disclaimer of opinion.

66 OFFICIAL GAZETTE Monday, January 20, 2025

01D073000 It is about: 01D166000 They were carried out for the purpose of: 01D260000 In what capacity did you participate in a merger: 01D284000 In what capacity did you participate in a spin-off: 01D391000 If yes to the previous question, state the reason why you stopped applying the ISR tax incentive: 01D394000 (1) Corresponding to the month of: 01D397000 (2) Corresponding to the month of: 01D400000 (3) Corresponding to the month of: 01D403000 (4) Corresponding to the month of: 01D406000 (5) Corresponding to the month of: 01D409000 (6) Corresponding to the month of: 01D412000 (7) Corresponding to the month of: 01D415000 (8) Corresponding to the month of: 01D418000 (9) Corresponding to the month of: 01D421000 (10) Corresponding to the month of: 01D424000 (11) Corresponding to the month of: 01D427000 (12) Corresponding to the month of: 01D451000 (1) Corresponding to the month of: 01D454000 (2) Corresponding to the month of: 01D457000 (3) Corresponding to the month of: 01D460000 (4) Corresponding to the month of: 01D463000 (5) Corresponding to the month of: 01D466000 (6) Corresponding to the month of: 01D469000 (7) Corresponding to the month of: 01D472000 (8) Corresponding to the month of: 01D475000 (9) Corresponding to the month of: 01D478000 (10) Corresponding to the month of: 01D481000 (11) Corresponding to the month of: 01D484000 (12) Corresponding to the month of: 01D487000 What is your functional currency. 01D498000 If yes to the previous question, state the reason why you stopped applying the ISR tax incentive. 01D501000 (1) Corresponding to the month of: 01D504000 (2) Corresponding to the month of: 01D507000 (3) Corresponding to the month of: 01D510000 (4) Corresponding to the month of: 01D513000 (5) Corresponding to the month of: 01D516000 (6) Corresponding to the month of: 01D519000 (7) Corresponding to the month of: 01D522000 (8) Corresponding to the month of: 01D525000 (9) Corresponding to the month of:

Monday, January 20, 2025 OFFICIAL GAZETTE 67

01D528000 (10) Corresponding to the month of: 01D531000 (11) Corresponding to the month of: 01D534000 (12) Corresponding to the month of: 01D558000 (1) Corresponding to the month of: 01D561000 (2) Corresponding to the month of: 01D564000 (3) Corresponding to the month of: 01D567000 (4) Corresponding to the month of: 01D570000 (5) Corresponding to the month of: 01D573000 (6) Corresponding to the month of: 01D576000 (7) Corresponding to the month of: 01D579000 (8) Corresponding to the month of: 01D582000 (9) Corresponding to the month of: 01D585000 (10) Corresponding to the month of: 01D588000 (11) Corresponding to the month of: 01D591000 (12) Corresponding to the month of: 01D594000 What is your functional currency. Data automatically assigned by SIPRED 2024 once an option from a list (catalog) is selected.

01D025000 Start date of the fiscal year. 01D026000 End date of the fiscal year. 01D027000 Start date of the previous fiscal year. 01D028000 End date of the previous fiscal year. Data from the fiscal year being audited and from the previous fiscal year. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). Example: start end 01/01/2024 31/12/2024

01D004000 Opted to audit its financial statements based on taxable income (for the purposes of article 32-A of the CFF). 01D005000 Opted to audit its financial statements based on the value of its assets (for the purposes of article 32-A of the CFF). 01D006000 Opted to audit its financial statements based on the number of workers (for the purposes of article 32-A of the CFF). 01D008000 Is part of an association in participation. 01D009000 Is part of a trust. 01D015000 First audit. 01D016000 Is a company specialized in investment in energy, electricity, and infrastructure assets. 01D017000 Carried out construction works.

68 OFFICIAL GAZETTE Monday, January 20, 2025

01D018000 If yes to the previous index, accumulated income in accordance with article 17, fraction IV of the LISR. 01D019000 Maquiladora industry. 01D021000 Affiliate company. 01D022000 Subsidiary company. 01D023000 Cooperative society. 01D024000 Start of operations. 01D035000 Statement of cash flows. Used the indirect method (if yes, must fill out from index 01040000000000 to 01040049000000 of Annex 4). 01D042000 Carried out transactions with related parties. 01D043000 If your answer was yes to index 01D042000. (must fill out Annexes 16 and 17). 01D044000 Carried out transactions with domestic related parties. 01D045000 Carried out transactions with foreign related parties. 01D046000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 01D047000 In the year, it decreased pending tax losses from previous years to be applied under article 9, fraction II of the LISR (if yes, must fill out Annex 23). 01D048000 Regarding companies that have had the status of holding companies, it decreased the loss from the alienation of shares in any exercise subsequent to 2015 (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR in effect from January 1, 2016). 01D049000 If yes to the previous index, indicate if it liquidated the entire Deferred Tax (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR in effect from January 1, 2016). 01D050000 Applied what is established in rule 11.7.1.20. of the 3rd MFHR 2016. 01D051000 Applied what is established in rule 3.23.22. of the MFHR 2017. 01D052000 Applied what is established in rule 3.23.15. of the MFHR 2018. 01D053000 Applied what is established in rule 3.23.15. of the MFHR 2019. 01D054000 Applied what is established in rule 3.23.14. of the MFHR 2020. 01D055000 Applied what is established in rule 3.23.14. of the MFHR 2021. 01D056000 Applied what is established in rule 3.23.8. of the MFHR 2022. 01D057000 Applied what is established in rule 3.23.8. of the MFHR 2023. 01D058000 Applied what is established in rule 3.23.8. of the MFHR 2024. 01D059000 Applied what is established in rule 11.7.1.19. of the 3rd MFHR 2016. 01D060000 Applied what is established in the fifth transitional provision of the MFHR 2017. 01D061000 Applied what is established in the thirtieth transitional provision of the MFHR 2018. 01D062000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR. 01D067000 Indicate if the acquirer of the alienated shares is a related party. 01D068000 The taxpayer has pending losses from the alienation of shares at the end of the year. 01D070000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions. 01D072000 Obtained any resolution from the SAT, the SHCP, or the PRODECON that affected its tax situation during the year. 01D081000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU).

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01D088000 Has filed any means of defense against tax provisions. 01D091000 Is obliged to disclose reportable schemes for the tax year. 01D099000 Celebrated derivative financial operations that had tax effects during the year in the Income Tax (if yes, must fill out Annex 12). 01D100000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (if yes, must fill out Annex 13). 01D101000 Carried out operations with residents abroad (if yes, must fill out Annex 19). 01D102000 Maintained receivable and payable balances in national and foreign currency during the year (if yes, must fill out Annex 21). 01D103000 Had loans during the year (if yes, must fill out Annex 22). 01D104000 Has had changes in name or corporate name during the audited fiscal year. 01D105000 If yes to the previous index, has the notices of change of name or corporate name before the federal taxpayer registry (for the purposes of article 29, fraction I of the RCFF), also specify the previous RFC and names. 01D111000 Has had changes in tax domicile during the audited fiscal year. 01D112000 If yes to the previous index, has all the notices of change of tax domicile (for the purposes of article 29, fraction III of the RCFF). 01D113000 Has updated economic activities and obligations during the audited fiscal year. 01D114000 If yes to the previous index, has all the notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 01D115000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 01D116000 During the year, notices of compensation of favorable balances were presented (for the purposes of article 23 CFF). 01D117000 Indicate if during the fiscal year its partners' shares, shares, or equivalents were sold by the taxpayer, if it complied with what is established in article 26, fraction XI of the CFF. 01D118000 Has shareholders resident in the country. 01D119000 If yes to the previous index, are they registered in the federal taxpayer registry (for the purposes of article 27 of the CFF). 01D120000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for the purposes of article 27 of the CFF). 01D121000 If yes to the previous index, are they registered in the federal taxpayer registry. 01D122000 Has inventories registered in its accounting. 01D123000 If yes, keeps control of inventories of merchandise, raw materials, work in progress, and finished products, as appropriate (for the purposes of article 76, fraction XIV of the LISR). 01D126000 Carried out operations with the general public. 01D127000 Has employees. 01D135000 If no to the question in index 01D127000, has any personnel service contracts (outsourcing). 01D141000 Alienation of goods. 01D142000 Provision of services. 01D143000 Granting of temporary use or enjoyment of goods. 01D144000 Dividends obtained from residents abroad without a permanent establishment in Mexico.

70 OFFICIAL GAZETTE Monday, January 20, 2025

01D145000 Dividends obtained from residents abroad subject to preferential tax regimes. 01D146000 Others, if yes specify below: 01D150000 Obtained loss from the alienation of accounts and documents receivable during the year. 01D151000 The accounts and documents receivable during the year were assigned as part of a restructuring or payment of dividends or profits. 01D153000 Kept accounting for the purposes of article 28 of the CFF, its regulations, and with article 32, fraction I of the LIVA. 01D154000 The supporting documentation of the records or entries is available at its tax domicile (for the purposes of article 28, fraction III of the CFF). 01D161000 Journal. 01D162000 Ledger. 01D163000 Minutes of meetings of partners or shareholders. 01D164000 Partners or shareholders. 01D165000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 01D169000 The taxpayer participated in a restructuring in which the alienation of its shares at tax cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 01D170000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B Bis of the CFF). 01D172000 The taxpayer changed the business model. 01D173000 Issue receipts for the activities carried out and keep the files (for the purposes of articles 76, fractions II and XVII and 110, fractions III and IV of the LISR). 01D194000 Indicate if it alienated shares or intangibles during the year. 01D196000 Is a related party. 01D198000 Is a related party. 01D200000 Is a related party. 01D202000 Is a related party. 01D204000 Is a related party. 01D209000 Made withholding. 01D211000 In case of having a tax loss in the alienation of shares, presented notice within ten days following the date of the operation. 01D214000 Indicate if it transmitted monetary assets by more than 51%. 01D215000 Indicate if it carried out a refund or reduction of shares. 01D216000 Indicate if it refunded premium on share subscription. 01D220000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses. 01D221000 Be strictly indispensable for the purposes of its activity, with the exception of authorized donations for their deduction by tax provisions (for the purposes of articles 27, fraction I and 105, fraction II of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 01D223000 Be covered with fiscal receipts (for the purposes of articles 27, fraction III and 105, last paragraph of the LISR, as well as with the applicable rules of the MFHR for 2024). 01D224000 Make payments through named checks, credit cards, debit cards, or service cards, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations, or through different forms of extinction of obligations when indicated by tax provisions (for the purposes of articles 27, fraction III and 105, last paragraph of the LISR and 42 of the RLISR, as well as with the applicable rules of the MFHR for 2024).

Monday, January 20, 2025 OFFICIAL GAZETTE 71

01D225000 Be duly registered in accounting (for the purposes of articles 27, fraction IV and 105, last paragraph of the Income Tax Law (LISR) and 44 of the Income Tax Law Regulations (RLISR)).

01D226000 Be deducted only once (for the purposes of articles 27, fraction IV and 105, fraction IV of the LISR).

01D228000 That in the tax receipt, the Value Added Tax (VAT) appears expressly and separately when applicable (for the purposes of articles 27, fraction VI and 105, last paragraph of the LISR).

01D239000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR.

01D240000 That when carrying out the corresponding operations or by the last day of the fiscal year, the requirements established for each particular deduction by the LISR were met (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the 2024 Fiscal Miscellaneous Resolution (RMF)).

01D241000 The tax receipts meet the requirements established by tax provisions and were obtained by the day the declaration should have been filed, and the issue dates corresponded to the fiscal year for which the deduction was made (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the LISR).

01D252000 All concepts applied to them for the purposes of article 28 of the LISR were considered non-deductible.

01D259000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR.

01D335000 Maintained investments through trusts for the acquisition or construction of real estate (REITs/fibres).

01D336000 If affirmative to the previous index, complied with all requirements provided in articles 187 and 188 of the LISR.

01D337000 Was part of a trust for the acquisition or construction of real estate (REIT/fibre).

01D338000 If affirmative to the previous index, complied with all requirements provided in articles 187 and 188 of the LISR.

01D344000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (if affirmative, must fill out Annex 24).

01D360000 Considered as effectively collected the counter-prestations when received in cash, goods, or services, even if they corresponded to advances, deposits, or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations giving rise to the counter-prestations (for the purposes of article 1o.-B of the VAT Law (LIVA)).

01D362000 Considered as the value to calculate the tax, the amount effectively collected, as well as the amounts additionally charged or collected from the acquirer for other taxes, duties, normal or late interest, conventional penalties, or any other concept (for the purposes of articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the VAT Law Regulations (RLIVA), as well as with the applicable rules of the RMF for 2024).

01D366000 Applied the option of article 5o.-B of the LIVA for the proration of unidentified tax with taxable activities, for which the 0% rate and exempt activities apply.

01D367000 The credited Value Added Tax corresponded to goods, services, or the use or temporary enjoyment of goods, strictly indispensable in terms of the LISR for the realization of activities other than importation, for which the tax established in this LIVA must be paid or for which the 0% rate applies (for the purposes of article 5o., fraction I of the LIVA).

01D368000 The credited Value Added Tax was expressly transferred and stated separately in the receipts (for the purposes of article 5o., fraction II of the LIVA).

01D369000 The transferred Value Added Tax was effectively paid in the month in question (for the purposes of article 5o., fraction III of the LIVA).

72 OFFICIAL GAZETTE Monday, January 20, 2025

01D370000 Regarding the transferred Value Added Tax that had been withheld in accordance with article 1o.-A, it was credited in the monthly payment declaration following the declaration in which the withholding was paid (for the purposes of article 5o., fraction IV of the LIVA).

01D371000 Regarding the transferred Value Added Tax that had been withheld in accordance with article 1o.-A of this Law, said withholding was paid in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA).

01D372000 The tax corresponding to expenditures other than investments was credited in its entirety for having carried out activities exclusively for which the tax must be paid, or for which the 0% rate applies (for the purposes of article 5o., fraction V, subsection a) of the LIVA).

01D383000 Was obligated to pay the Special Production and Services Tax (IEPS) in the fiscal year.

01D384000 Opted to apply the income tax incentive in the Northern Border Region Fiscal Stimuli Decree, published in the DOF on December 31, 2018 (if affirmative, must fill out from index 01180117000000 to 01180145000000 of Annex 18).

01D386000 Is registered in the beneficiary registry of the incentive for the northern border region.

01D390000 Ceased to apply the income tax incentive indicated in the Northern Border Region Fiscal Stimuli Decree, published in the DOF on December 31, 2018.

01D393000 Filed by the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the incentive was applied and, if applicable, made the corresponding income tax payment.

01D431000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months.

01D434000 In addition to the northern border region incentive, applied another fiscal treatment that grants additional benefits or fiscal incentives, including exemptions or subsidies.

01D437000 Collaborated with the annual real-time verification program for the purposes of article seven, second paragraph, fraction IV, of the Northern Border Region Fiscal Stimuli Decree, published in the DOF on December 30, 2020.

01D441000 Opted to apply the VAT incentive indicated in the Northern Border Region Fiscal Stimuli Decree, published in the DOF on December 31, 2018.

01D443000 (a) alienation of goods.

01D444000 (b) provision of independent services.

01D445000 (c) granting the use or temporary enjoyment of goods.

01D446000 Ceased to apply the VAT incentive indicated in the Northern Border Region Fiscal Stimuli Decree, published in the DOF on December 31, 2018.

01D449000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in article 1o., fraction IV of the VAT Law.

01D450000 If the answer to the previous question is affirmative, indicate if you opted to make the VAT withholding at the reduced rate of 3% of the value of the counter-prestation effectively paid.

01D488000 Is obliged to carry out volumetric control.

01D489000 Is an importer of a specific sector.

01D491000 Opted to apply the income tax incentive in the Southern Border Region Fiscal Stimuli Decree, published in the DOF on December 30, 2020 (if affirmative, must fill out from index 01180146000000 to 01180174000000 of Annex 18).

01D493000 Is registered in the beneficiary registry of the incentive for the southern border region.

01D497000 Ceased to apply the income tax incentive indicated in the Southern Border Region Fiscal Stimuli Decree, published in the DOF on December 30, 2020.

01D500000 Filed by the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the incentive was applied and, if applicable, made the corresponding income tax payment.

Monday, January 20, 2025 OFFICIAL GAZETTE 73

01D538000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months.

01D541000 In addition to the southern border region incentive, applied another fiscal treatment that grants additional benefits or fiscal incentives, including exemptions or subsidies.

01D544000 Collaborated with the annual real-time verification program for the purposes of article seven, second paragraph, fraction VI of the Southern Border Region Fiscal Stimuli Decree, published in the DOF on December 30, 2020.

01D548000 Opted to apply the VAT incentive indicated in the Southern Border Region Fiscal Stimuli Decree, published in the DOF on December 30, 2020.

01D550000 (a) alienation of goods.

01D551000 (b) provision of independent services.

01D552000 (c) granting the use or temporary enjoyment of goods.

01D553000 Ceased to apply the VAT incentive indicated in the Southern Border Region Fiscal Stimuli Decree, published in the DOF on December 30, 2020.

01D556000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in article 1o., fraction IV of the VAT Law.

01D557000 If the answer to the previous question is affirmative, indicate if you opted to make the VAT withholding at the reduced rate of 3% of the value of the counter-prestation effectively paid.

01D595000 Is obliged to carry out volumetric control.

01D596000 Is an importer of a specific sector.

Data of two alphabetic characters, (si, no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

01D074000 The requirements established in the resolution (authorization or consultation) were met.

01D124000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year.

01D125000 Indicate if you verified that the operations with that client or supplier do not receive fiscal effect in accordance with article 69-B of the Federal Code of Procedures (CFF).

01D134000 Created a reserve for a pension or retirement fund for staff or made changes to said fund (for the purposes of articles 29 of the LISR and 65 of the RLISR).

01D155000 Regarding commission agents, carried out the separation in their accounting and records of the operations they carry out on their own account from those they carry out on behalf of the principal (for the purposes of articles 32, fraction II of the LIVA and 35 of the VAT Law Regulations (RIVA)).

01D156000 Issued and delivered tax receipts (for the purposes of articles 32 fraction III of the LIVA, 20 and 74 of the RIVA).

01D157000 Issued tax receipts for the withholding of the tax made in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2024).

01D158000 Provided monthly and in a timely manner to the tax authorities, information about the persons to whom taxes were withheld (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2024).

01D159000 Provided monthly and in a timely manner to the tax authorities, information about the payment, withholding, credit, and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the Value Added Tax was transferred or was transferred to it, including activities for which it was not obliged to pay (for the purposes of article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2024).

01D171000 The taxpayer's actions related to the restructuring referred to in the previous index, remained in the restructured group during the audited fiscal year.

74 OFFICIAL GAZETTE Monday, January 20, 2025

01D174000 Issue tax receipts in which the amount of payments made to residents abroad is recorded in terms of title V of the LISR and the tax withheld (for the purposes of article 76, fraction III of the LISR).

01D175000 Prepare inventory of stock at the end of the fiscal year (for the purposes of articles 76, fraction IV and 110, fraction V or on a different date in accordance with articles 110 and 192 of the RLISR).

01D176000 Keep a record of the operations carried out with securities issued in series (for the purposes of articles 76, fraction VIII of the LISR and 111 of the RLISR).

01D177000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI, subsection a) of the LISR).

01D178000 Provide to the partners or shareholders to whom dividends were paid, a tax receipt in which the amount is indicated, where it is indicated if the dividends come from a specific account or record (for the purposes of article 76, fraction XI, subsection b) of the LISR).

01D179000 File on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR).

01D180000 Inform the tax authorities as indicated by tax provisions about the counter-prestations received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of articles 76, fraction XV and 110, fraction VII of the LISR).

01D181000 Make known in the ordinary general assembly of shareholders or partners a report in which it is informed about the compliance with their tax obligations for the immediate previous fiscal year (for the purposes of articles 76, fraction XIX of the LISR and 116 of the RLISR).

01D182000 Inform the tax authorities about loans, contributions for future capital increases or capital increases received in cash, in national or foreign currency, greater than $600,000 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2024).

01D183000 Withhold and pay the additional income tax at the rate of 10% on distributed dividends or profits (for the purposes of article 140, second paragraph of the LISR).

01D184000 Alienation of goods (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2024).

01D185000 Provision of services (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2024).

01D186000 Granting the use or temporary enjoyment of goods (for the purposes of article 17, fraction II of the LISR).

01D187000 Financial leasing contracts (for the purposes of articles 17, fraction III and 40 of the LISR).

01D188000 Installment sales. Agreed price (for the purposes of articles 17, fraction III, second paragraph and 40 of the LISR).

01D189000 Installment sales. Price collected (for the purposes of articles 17, fraction III, third paragraph and 40 of the LISR).

01D190000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the LISR).

01D191000 Real estate construction contracts. That the estimates be authorized or approved for collection (for the purposes of articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RLISR).

01D192000 Real estate construction contracts. That the estimates be effectively paid (for the purposes of articles 17 of the LISR and 17, 18 and 19 of the RLISR).

01D193000 Considered as accumulative income of the fiscal year the estimates for the progress of work for the purposes of article 1.7. of the Decree published in the DOF on December 26, 2013.

01D222000 In the case of donations, complied with all requirements for their deduction (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR).

01D227000 Comply with obligations regarding withholding and payment of taxes on behalf of third parties, as well as the other formalities established (for the purposes of articles 27, fraction V and 105, last paragraph of the LISR).

Monday, January 20, 2025 OFFICIAL GAZETTE 75

01D229000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (for the purposes of articles 27, fraction VII of the LISR and 45 of the RLISR).

01D230000 For borrowed capital and granting loans to third parties, the cap established for their deduction was applied (for the purposes of article 27, fraction VII of the LISR).

01D231000 Payments to natural persons, coordinated legal persons, societies or civil associations, those who provide domestic services of water supply and garbage collection, and those who obtain donations, were deducted when they were effectively expensed (for the purposes of article 27, fraction VIII of the LISR).

01D232000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, oversight, advisory or any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR).

01D233000 In the cases of technical assistance, technology transfer or royalties, it has been proven that the person providing the knowledge had their own technical elements for it, provided them directly and they were effectively carried out (for the purposes of articles 27, fraction X and 105, last paragraph of the LISR).

01D234000 For social welfare expenses, it was proven that the corresponding benefits were granted generally for the benefit of all workers and that in the case of food vouchers granted to workers, the delivery is made through authorized electronic wallets. (for the purposes of articles 7 and 27 fraction XI of the LISR and 46, 47, 48 and 50 of the RLISR).

01D235000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was proven that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27, fraction XI and 105, last paragraph of the LISR and 49 of the RLISR).

01D236000 It was proven that the acquisition cost or the interest derived from received credits correspond to those of the market and when they exceeded, the excess was considered non-deductible (for the purposes of articles 27, fraction XIII and 105, last paragraph of the LISR).

01D237000 In the case of import of merchandise, the legal requirements for its import were met (for the purposes of articles 27, fraction XIV and 105, last paragraph of the LISR and other applicable provisions of customs regulations).

01D238000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period expired, whichever applies, or earlier whenever there was a notorious practical impossibility of collection and it can be proven (for the purposes of article 27, fraction XV of the LISR).

01D242000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the LISR).

01D243000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of articles 27, fraction XIX of the LISR and article ten of the Decree by which various provisions of the Value Added Tax Law; the Special Production and Services Tax Law; the Federal Rights Law are reformed, added and repealed, the Income Tax Law is issued, and the Single Rate Corporate Tax Law and the Cash Deposits Tax Law are abrogated, published in the DOF on December 11, 2013).

01D244000 In the case of deductible inventories that lost their value due to deterioration or other causes not attributable to the taxpayer themselves, the established requirements were met (for the purposes of articles 27, fraction XX of the LISR and 107, 109 and 124 of the RLISR, as well as with the applicable rules of the RMF for 2024).

01D245000 In the case of investments, applied the percentages authorized by the LISR.

01D246000 In the case of travel expenses when destined for lodging, food, transportation, use or temporary enjoyment of automobiles and payment of mileage, complied with the established requirements for their deduction (for the purposes of articles 28, fraction V and 103, last paragraph of the LISR and 57 and 58 of the RLISR).

01D247000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, complied with the established requirements for their deduction (for the purposes of articles 28, fraction XIII and 103, last paragraph of the LISR and 60 of the RLISR).

76 OFFICIAL GAZETTE Monday, January 20, 2025

01D248000 In the case of the two aforementioned concepts, expenses were incurred by partners, shareholders, or their relatives without a labor relationship.

01D249000 In the case of losses arising from the alienation of shares and other securities, as well as financial losses from derivative capital operations referred to shares or share indices, the established requirements for their deduction were met (for the purposes of articles 28, fraction XVII, and 103, last paragraph, 121 last paragraph, and 122 of the Income Tax Law (LISR) and 219 of the Income Tax Regulation (RLISR), as well as the applicable rules of the Fiscal Miscellaneous Resolution (RMF) for 2024).

01D250000 In the case of restaurant expenses, the established requirements for their deduction were met (for the purposes of articles 28, fraction XX, and 103, last paragraph of the LISR, and 61 of the RLISR).

01D251000 For the determination of deductions for investments in automobiles and airplanes, the maximum amount authorized by Law was considered as the original investment amount (for the purposes of articles 36, fractions II and III respectively, and 104 of the LISR).

01D253000 In the case of interest derived from debt, the established requirements for their deduction were met (for the purposes of article 28, fraction XXVII of the LISR).

01D254000 In the case of net interest of the fiscal year, the established requirements for their deduction were met (for the purposes of article 28, fraction XXXII of the LISR).

01D256000 The debt is older than five years.

01D257000 The debt was restructured with respect to the period indicated in the previous index.

01D258000 Opted for and complied with the provisions of article 30 of the LISR.

01D286000 Transferred tax attributes such as tax losses, CUFIN, CUCA.

01D339000 Has the supporting documentation for the payment of ISR paid abroad that was credited.

01D340000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad.

01D345000 Has a transfer pricing study for the operations carried out.

01D347000 Credited tax paid in REFIPRES.

01D349000 Complied with all requirements to apply ISR withholding from REFIPRES.

01D351000 Indicate if tax on income subject to REFIPRES was declared.

01D354000 The taxpayer made a payment to a resident abroad, in which the ISR corresponding to said foreign resident was covered by the taxpayer itself.

01D355000 Applied the provisions of article 1.13 of the Decree published in the DOF on December 26, 2013.

01D356000 Applied treaties to avoid double taxation.

01D357000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the LISR.

01D358000 Complied with all requirements to apply a preferential withholding rate.

01D359000 Applied the provisions of article 1.4 of the Decree published in the DOF on December 26, 2013.

01D361000 Considered as alienation the value of the shortage of goods in inventories (for the purposes of articles 8 of the VAT Law (LIVA) and 25 of the VAT Regulation (RLIVA)).

01D363000 The acquisition or use or temporary enjoyment of intangible goods (for the purposes of articles 24, fractions II and III of the LIVA and 50 of the RLIVA).

01D364000 The utilization in national territory of independent services, except those derived from international transport (for the purposes of articles 24, fraction V of the LIVA, 48 and 49 of the RLIVA).

01D365000 Carried out exports of goods or services for the concept of alienation or use or temporary enjoyment of intangible goods or for the utilization abroad of services provided (for the purposes of articles 29, fractions II, III, and IV of the LIVA and 57 to 63 of the RLIVA).

01D373000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which no tax is due (for the purposes of article 5, fraction V, subsection b) of the LIVA).

Monday, January 20, 2025 OFFICIAL GAZETTE 77

01D374000 When obliged to pay Value Added Tax or when the 0% rate is applicable, only for a part of the activities carried out, the tax corresponding to expenditures other than investments was credited in the proportion in which the value of the activities for which Value Added Tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of article 5, fraction V, subsection c) of the LIVA as well as with the applicable rules of the RMF for 2024).

01D375000 Credited the tax corresponding to investments according to their usual destination, in its entirety, having carried out activities exclusively for which tax must be paid or the 0% rate applies (for the purposes of article 5, fraction V, subsection d), point 1 of the LIVA as well as with the applicable rules of the RMF for 2024).

01D376000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which no tax is due (for the purposes of article 5, fraction V, subsection d), point 2 of the LIVA).

01D377000 When obliged to pay Value Added Tax or when the 0% rate is applicable, only for a part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which Value Added Tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of article 5, fraction V, subsection d), point 3 of the LIVA as well as with the applicable rules of the RMF for 2024).

01D378000 In subsequent months, the investments ceased to be dedicated exclusively to the activities for which they were intended (for the purposes of article 5, fraction V, subsection d), point 4 of the LIVA).

01D379000 In the affirmative case, made adjustments to the value of the Creditable Tax (for the purposes of article 5-A of the LIVA and 19 of the RLIVA).

01D380000 In the case of net interest of the fiscal year, verified that the VAT credit derived from interest complied with the established requirements for its credit (for the purposes of article 5, fraction I of the LIVA).

01D381000 Applied what is provided for the purposes of article 2.1 of the Decree published in the DOF on December 26, 2013.

01D382000 Applied what is provided for the purposes of article 2.2 of the Decree published in the DOF on December 26, 2013.

01D432000 Has a branch, agency, or any other establishment located within the border region, to which the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018, is applicable.

01D433000 Fell under the circumstances of article six, fraction XI of the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018.

01D448000 Fell under the circumstances of articles thirteen, fraction IV of the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018.

01D539000 Has a branch, agency, or any other establishment located within the border region, to which the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020, is applicable.

01D540000 Fell under the circumstances of article six, fraction XI of the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020.

01D555000 Fell under the circumstances of articles twelve, fraction V of the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020.

Three-character alphabetic data, (yes, no, or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

01D076000 Date of office notice 1.

01D078000 Date of office notice 2.

01D080000 Date of office notice 3.

01D083000 Date of resolution 1.

01D085000 Date of resolution 2.

80 OFFICIAL GAZETTE Monday, January 20, 2025

01D087000 Date of resolution 3.

01D089000 Date of sending the multiple information declaration. (normal).

01D090000 Date of sending the multiple information declaration. (last complementary).

01D097000 Date of presentation of the normal information declaration.

01D098000 Date of presentation of the information declaration (last complementary).

01D261000 Date on which the merger took effect.

01D285000 Date on which the spin-off took effect.

01D331000 Start date of the liquidation.

01D388000 Date of authorization to apply the ISR tax incentive.

01D392000 Date on which the ISR tax incentive ceased to be applied due to any of the aforementioned circumstances.

01D395000 (1) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D398000 (2) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D401000 (3) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D404000 (4) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D407000 (5) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D410000 (6) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D413000 (7) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D416000 (8) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D419000 (9) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D422000 (10) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D425000 (11) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D428000 (12) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D438000 Date of presentation of the annual collaboration report to the real-time verification program.

01D442000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018.

01D447000 Date on which the VAT incentive ceased to be applied.

01D452000 (1) date of presentation of the payment of withheld VAT.

01D455000 (2) date of presentation of the payment of withheld VAT.

01D458000 (3) date of presentation of the payment of withheld VAT.

01D461000 (4) date of presentation of the payment of withheld VAT.

01D464000 (5) date of presentation of the payment of withheld VAT.

01D467000 (6) date of presentation of the payment of withheld VAT.

01D470000 (7) date of presentation of the payment of withheld VAT.

Monday, January 20, 2025 OFFICIAL GAZETTE 79

01D473000 (8) date of presentation of the payment of withheld VAT.

01D476000 (9) date of presentation of the payment of withheld VAT.

01D479000 (10) date of presentation of the payment of withheld VAT.

01D482000 (11) date of presentation of the payment of withheld VAT.

01D485000 (12) date of presentation of the payment of withheld VAT.

01D495000 Date of authorization to apply the ISR tax incentive.

01D499000 Date on which the ISR tax incentive ceased to be applied due to any of the aforementioned circumstances.

01D502000 (1) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D505000 (2) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D508000 (3) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D511000 (4) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D514000 (5) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D517000 (6) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D520000 (7) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D523000 (8) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D526000 (9) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D529000 (10) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D532000 (11) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D535000 (12) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D545000 Date of presentation of the annual collaboration report to the real-time verification program.

01D549000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020.

01D554000 Date on which the VAT incentive ceased to be applied.

01D559000 (1) date of presentation of the payment of withheld VAT.

01D562000 (2) date of presentation of the payment of withheld VAT.

01D565000 (3) date of presentation of the payment of withheld VAT.

01D568000 (4) date of presentation of the payment of withheld VAT.

01D571000 (5) date of presentation of the payment of withheld VAT.

01D574000 (6) date of presentation of the payment of withheld VAT.

01D577000 (7) date of presentation of the payment of withheld VAT.

01D580000 (8) date of presentation of the payment of withheld VAT.

01D583000 (9) date of presentation of the payment of withheld VAT.

01D586000 (10) date of presentation of the payment of withheld VAT.

01D589000 (11) date of presentation of the payment of withheld VAT.

01D592000 (12) date of presentation of the payment of withheld VAT.

80 OFFICIAL GAZETTE Monday, January 20, 2025

Data of the date of the office notice, of the resolution, complementary declaration, payment of withheld VAT, and sending of the multiple information declaration. These data will be composed of ten alphanumeric characters corresponding to the date of the office notice, of the resolution, and of the sending of the multiple information declaration (two for the day, two for the month, and four for the year separated by slashes /).

01D010000 Name or corporate name of the settlor.

01D011000 Name or corporate name of the trustee.

01D012000 Name or corporate name of the beneficiary (1).

01D013000 Name or corporate name of the beneficiary (2).

01D014000 Name or corporate name of the beneficiary (3).

01D063000 Name of the issuer of the shares that were alienated.

01D071000 Specify the criterion number(s).

01D075000 Number of office notice 1.

01D077000 Number of office notice 2.

01D079000 Number of office notice 3.

01D082000 Number of resolution 1.

01D084000 Number of resolution 2.

01D086000 Number of resolution 3.

01D092000 Identification number (field 1).

01D093000 Identification number (field 2).

01D094000 Identification number (field 3).

01D095000 Identification number (field 4).

01D096000 Identification number (field 5).

01D195000 Name of buyer 1.

01D197000 Name of buyer 2.

01D199000 Name of buyer 3.

01D201000 Name of buyer 4.

01D203000 Name of buyer 5.

01D263000 Merging entity: name or corporate name.

01D265000 Merged entity 1: name or corporate name.

01D267000 Merged entity 2: name or corporate name.

01D269000 Merged entity 3: name or corporate name.

01D271000 Merged entity 4: name or corporate name.

01D273000 Merged entity 5: name or corporate name.

01D275000 Merged entity 6: name or corporate name.

01D277000 Merged entity 7: name or corporate name.

01D279000 Merged entity 8: name or corporate name.

01D281000 Merged entity 9: name or corporate name.

01D283000 Merged entity 10: name or corporate name.

01D387000 Number of office notice of authorization to apply the ISR tax incentive.

01D389000 Number or registration key in the beneficiary registry for the incentive for the northern border region.

01D430000 Indicate if the applied tax incentive is for domicile, branch, establishment, or other.

01D435000 Benefit obtained, derived from the application of the applied tax incentive.

Monday, January 20, 2025 OFFICIAL GAZETTE 81

01D439000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program.

01D440000 Place of presentation of the annual collaboration report to the real-time verification program.

01D490000 In the affirmative case to the previous index, indicate which one.

01D494000 Number of office notice of authorization to apply the ISR tax incentive.

01D496000 Number or registration key in the beneficiary registry for the incentive for the southern border region.

01D537000 Indicate if the applied tax incentive is for domicile, branch, establishment, or other.

01D542000 Benefit obtained, derived from the application of the applied tax incentive.

01D546000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program.

01D547000 Place of presentation of the annual collaboration report to the real-time verification program.

01D597000 In the affirmative case to the previous index, indicate which one.

Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

01D037000 RFC 1.

01D038000 RFC 2.

01D039000 RFC 3.

01D040000 RFC 4.

01D041000 RFC 5.

01D106000 (specify previous name).

01D107000 (specify previous name).

01D108000 (specify previous name).

01D109000 (specify previous name).

01D110000 (specify previous name).

01D136000 (specify name of outsourcing company).

01D137000 (specify name of outsourcing company).

01D138000 (specify name of outsourcing company).

01D139000 (specify name of outsourcing company).

01D140000 (specify name of outsourcing company).

01D262000 Merging entity: RFC.

01D264000 Merged entity 1: RFC.

01D266000 Merged entity 2: RFC.

01D268000 Merged entity 3: RFC.

01D270000 Merged entity 4: RFC.

01D272000 Merged entity 5: RFC.

01D274000 Merged entity 6: RFC.

01D276000 Merged entity 7: RFC.

01D278000 Merged entity 8: RFC.

01D280000 Merged entity 9: RFC.

01D282000 Merged entity 10: RFC.

01D287000 Spin-off entity 1: RFC.

82 OFFICIAL GAZETTE Monday, January 20, 2025

01D291000 Spin-off entity 2: RFC.

01D295000 Spin-off entity 3: RFC.

01D299000 Spin-off entity 4: RFC.

01D303000 Spin-off entity 5: RFC.

01D307000 Spin-off entity 6: RFC.

01D311000 Spin-off entity 7: RFC.

01D315000 Spin-off entity 8: RFC.

01D319000 Spin-off entity 9: RFC.

01D323000 Spin-off entity 10: RFC.

01D327000 Spin-offor entity: RFC.

01D332000 (liquidator 1 specify name, denomination, or corporate name).

01D333000 (liquidator 2 specify name, denomination, or corporate name).

01D334000 (liquidator 3 specify name, denomination, or corporate name).

Data, RFC. Data of 13 alphanumeric characters maximum composed of:

• four letters for individuals; or underscore and three letters for legal entities.
• six numeric characters corresponding to the date (two characters for year, two for month, and two for day).
• three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character).

01D147000 Specify.

01D148000 Specify.

01D149000 Specify.

For the purposes of these indices, data referring to the concept of others will be recorded in the concept.

Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

01D007000 In the negative case in all questions of the previous indices 01D004000, 01D005000, and 01D006000, mention the reason for presenting the report.

Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

01D065000 Sale price of the alienated shares.

01D066000 Amount of profit or (loss) determined by the alienation of the shares.

01D069000 In case your answer to the previous question is affirmative, indicate the amount of the loss from the alienation of shares updated to the end of the fiscal year.

01D128000 Number of workers.

01D129000 Total of ISR withheld and paid for salaries.

01D130000 Total of ISR withheld and paid for assimilated salaries.

Monday January 20 2025 OFFICIAL GAZETTE 83 01D131000 Subsidy for employment delivered in cash to workers in the exercise. 01D132000 Total income from salaries and wages and assimilated concepts. 01D133000 Total exempt income from salaries and wages. 01D152000 Amount of VAT that originated said operation. 01D160000 Amount of VAT withheld with respect to the provision of services referred to in fraction IV of article 1o.-A of the VAT Law. 01D167000 Amount of the accumulated gain in the exercise. 01D168000 Amount of the deductible loss in the exercise. 01D205000 Total income from the sale of shares. 01D206000 Total income from the sale of intangibles. 01D207000 Total average cost of the shares disposed of. 01D208000 Total of the original amount of the adjusted investment. 01D210000 Amount of the full payment for the operation. 01D212000 Amount of pending fiscal loss to be amortized from the disposal of shares and other securities whose yield is not interest under article 8 of the Income Tax Law. 01D213000 Deductible amount from financial derivative operations agreed outside recognized markets. 01D217000 Amount of the refund or capital reduction carried out. 01D218000 Income Tax derived from fraction I of article 78. 01D219000 Income Tax derived from fraction II of article 78. 01D255000 Amount of debt that generates interest payable. 01D288000 Asset value: 01D289000 Liability value: 01D290000 Share capital value: 01D292000 Asset value: 01D293000 Liability value: 01D294000 Share capital value: 01D296000 Asset value: 01D297000 Liability value: 01D298000 Share capital value: 01D300000 Asset value: 01D301000 Liability value: 01D302000 Share capital value: 01D304000 Asset value: 01D305000 Liability value: 01D306000 Share capital value: 01D308000 Asset value: 01D309000 Liability value: 01D310000 Share capital value: 01D312000 Asset value: 01D313000 Liability value: 01D314000 Share capital value: 01D316000 Asset value:

84 OFFICIAL GAZETTE Monday January 20 2025 01D317000 Liability value: 01D318000 Share capital value: 01D320000 Asset value: 01D321000 Liability value: 01D322000 Share capital value: 01D324000 Asset value: 01D325000 Liability value: 01D326000 Share capital value: 01D328000 Asset value: 01D329000 Liability value: 01D330000 Share capital value: 01D341000 Amount of Income Tax paid abroad derived from dividends or profits received from residents abroad. 01D342000 Amount of Income Tax paid abroad from foreign source of wealth. 01D343000 Amount of non-creditable and non-deductible Income Tax under article 5 of the Income Tax Law. 01D346000 Total accumulative or taxable income in the exercise from REFIPRES. 01D348000 Amount of foreign tax credit paid. 01D350000 Amount of withheld Income Tax credit. 01D352000 Amount of tax on income subject to REFIPRES. 01D353000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 of the Income Tax Law. 01D396000 (1) Amount paid in the supplementary declaration. 01D399000 (2) Amount paid in the supplementary declaration. 01D402000 (3) Amount paid in the supplementary declaration. 01D405000 (4) Amount paid in the supplementary declaration. 01D408000 (5) Amount paid in the supplementary declaration. 01D411000 (6) Amount paid in the supplementary declaration. 01D414000 (7) Amount paid in the supplementary declaration. 01D417000 (8) Amount paid in the supplementary declaration. 01D420000 (9) Amount paid in the supplementary declaration. 01D423000 (10) Amount paid in the supplementary declaration. 01D426000 (11) Amount paid in the supplementary declaration. 01D429000 (12) Amount paid in the supplementary declaration. 01D436000 Amount of the benefit. 01D453000 (1) Amount paid. 01D456000 (2) Amount paid. 01D459000 (3) Amount paid. 01D462000 (4) Amount paid. 01D465000 (5) Amount paid. 01D468000 (6) Amount paid. 01D471000 (7) Amount paid. 01D474000 (8) Amount paid.

Monday January 20 2025 OFFICIAL GAZETTE 85 01D477000 (9) Amount paid. 01D480000 (10) Amount paid. 01D483000 (11) Amount paid. 01D486000 (12) Amount paid. 01D503000 (1) Amount paid in the supplementary declaration. 01D506000 (2) Amount paid in the supplementary declaration. 01D509000 (3) Amount paid in the supplementary declaration. 01D512000 (4) Amount paid in the supplementary declaration. 01D515000 (5) Amount paid in the supplementary declaration. 01D518000 (6) Amount paid in the supplementary declaration. 01D521000 (7) Amount paid in the supplementary declaration. 01D524000 (8) Amount paid in the supplementary declaration. 01D527000 (9) Amount paid in the supplementary declaration. 01D530000 (10) Amount paid in the supplementary declaration. 01D533000 (11) Amount paid in the supplementary declaration. 01D536000 (12) Amount paid in the supplementary declaration. 01D543000 Amount of the benefit. 01D560000 (1) Amount paid. 01D563000 (2) Amount paid. 01D566000 (3) Amount paid. 01D569000 (4) Amount paid. 01D572000 (5) Amount paid. 01D575000 (6) Amount paid. 01D578000 (7) Amount paid. 01D581000 (8) Amount paid. 01D584000 (9) Amount paid. 01D587000 (10) Amount paid. 01D590000 (11) Amount paid. 01D593000 (12) Amount paid. For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numerical character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The indicative amounts must be recorded in pesos, not in thousands of pesos. 01D064000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 01D385000 Indicate the percentage that the income of the immediate previous exercise obtained in the northern border region represents, with respect to the total income obtained outside of this. 01D492000 Indicate the percentage that the income of the immediate previous exercise obtained in the southern border region represents, with respect to the total income obtained outside of this.

86 OFFICIAL GAZETTE Monday January 20 2025 Numerical character data with two decimals. They will be recorded with integers and two decimals, without the percentage sign. Annex Data to provide 1.- Statement of financial position. 2024 and 2023 and variation in pesos with respect to the previous fiscal exercise. 2.- Statement of comprehensive income. Total 2024 and 2023, related parties 2024 and 2023, non-related parties 2024 and 2023. 3.- Statement of changes in equity. Share capital from contributions, share capital from capitalization, contributions for future increases in capital, share subscription premium, legal reserve, net profit, net loss, retained profits from previous exercises, accumulated losses from previous exercises, other comprehensive results (debtor), other comprehensive results (creditor), excess in the update of equity, insufficiency in the update of equity, result from holding non-monetary assets, other creditor capital accounts, other debtor capital accounts and total equity. 4.- Statement of cash flows. 2024 and 2023. 5.- Analytical integration of net sales or income. 2024 and 2023, variation in pesos with respect to previous fiscal exercise, related parties 2024 and 2023, non-related parties 2024 and 2023, total accumulative for Income Tax 2024 and 2023, total non-accumulative for Income Tax 2024 and 2023. 6.- Determination of the cost of goods sold for accounting and Income Tax purposes. Total 2024 and 2023, related parties 2024 and 2023, non-related parties 2024 and 2023. 7.- Comparative analysis of expense sub-accounts. Manufacturing, sales, administration and general expenses 2024 and 2023; manufacturing, sales, administration and general expenses: variation in pesos with respect to the previous fiscal exercise; total 2024 and 2023; manufacturing, sales, administration and general expenses related parties and non-related parties 2024 and 2023 total deductible for Income Tax 2024 and 2023; total non-deductible for Income Tax 2024 and 2023. 8.- Comparative analysis of the sub-accounts of the comprehensive financing result. 2024 and 2023; accumulative or deductible for Income Tax: 2024 and 2023; related parties and non-related parties 2024 and 2023; non- accumulative or not subject to Income Tax (income) non-deductible (expenses) for Income Tax 2024 and 2023. 9.- List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent. Taxable base; contribution determined by audit due or in favor, contribution due or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 10.- List of contributions to be paid. Amount corresponding to the audited fiscal exercise, amount from previous exercises, total contributions to be paid, amount of the contribution in litigation. 11.- Reconciliation between the accounting and fiscal result for Income Tax purposes. 2024 and 2023, variation in pesos with respect to the previous fiscal exercise. 12.- Financial derivative operations contracted with residents abroad. Contracted amount; fiscal effect it had in the exercise income (deduction); amount of the fiscal effect it had in the exercise; value agreed upon on the underlying; indicate the amount of income accumulative or (authorized deduction) generated.

Monday January 20 2025 OFFICIAL GAZETTE 87 13.- Permanent investments in subsidiaries, associates and affiliates residents in the foreign country and in Mexico. Amount of the investment, amount of profits (losses) from previous exercises in the percentage of participation, amount of profit (loss) of the exercise in the percentage of participation and value of the investment. 14.- Partners or shareholders who had shares or partnership interests. Amount of contributions that are not share subscription premium; amount of capital withdrawals; amount of loans made and amount of loans received; amount of share subscription premium. 15.- Reconciliation between the audited income according to the statement of comprehensive income, the accumulative for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. 2024 and 2023, variation in pesos with respect to the previous fiscal exercise. 16.- Operations with related parties. Value of the operation and/or investment for fiscal purposes (even with zero value), amount of taxpayer's fiscal adjustment so that the operation would be considered agreed as with independent parties in comparable operations, modified amount, withheld Income Tax. 17.- Taxpayer information on their operations with related parties. Data to provide. 18.- Informative data. Data to provide. 19.- Operations carried out with residents abroad. Amount of the operation, Income Tax withholding determined by audit, withheld Income Tax paid and difference. 20.- Investments. Balance pending to deduct at the start of the exercise, plus: Original Amount of Investment from the acquisitions during the exercise, less: disposals and/or write-offs in the exercise, less: deduction in the exercise, less: immediate deduction in the exercise, balance pending to deduct at the end of the exercise. 21.- Accounts and documents receivable and payable in national and foreign currency. Balance in foreign currency, balance in national currency. 22.- Loans. Outstanding loan balance on December 31, 2023, currency conversion, total amount of interest paid and/or due, ISR withheld in the exercise, outstanding balance on December 31, 2024, total amount of interest deducted in the audited exercise. 24.- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in the share participation, total of accumulative or taxable income in the exercise, direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): amount, contributions and refunds: total amount of investments or contributions made during the exercise, contributions and refunds: total amount of capital refunds received during the exercise, data of the entity located in a preferential tax regime: total of profits or fiscal losses of the exercise, data of the entity located in the preferential tax regime: total profits distributed in the exercise, data of the entity located in the preferential tax regime: total amount of assets not subject to the business activity, data of the entity located in the preferential tax regime: total amount of assets subject to the business activity, tax on income subject to REFIPRES.

88 OFFICIAL GAZETTE Monday January 20 2025 25.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the Income Tax Law). Amount of the accumulative income of the previous fiscal exercise of each of the persons members of the group or of each related party, amount of the accumulative income of the previous fiscal exercise of the taxpayer, total of accumulative income of the previous fiscal exercise of the taxpayer and of all persons members of the group or of all related parties, deduction limit of the taxpayer, total of the interest accrued that derive from debts (deductible amounts), net interest pending to deduct from previous exercises (applicable from the 2021 exercise), total of interest income accumulated, net interest, profit (loss) fiscal, total of interest accrued that derive from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit, non-deductible interest. Note: the order of these data is only informative, for its capture refer to the guide format. For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numerical character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., it must only consist of the digits 0 to 9. The indicative amounts must be recorded in pesos, not in thousands of pesos. Annex Data to provide 1.- Statement of financial position. Text referring to the explanation of the variations. 5.- Analytical integration of net sales or income. Text referring to the explanation of the variations. 7.- Comparative analysis of the sub-accounts of expenses. Text referring to the explanation of the variations of manufacturing, sales, administration and general expenses. 4.1- Notes to the financial statements. Text referring to the notes to the financial statements. 9.1- Declaration. Text referring to the declaration. 11.- Reconciliation between the accounting and fiscal result for Income Tax purposes. Text referring to the explanation of the variations. 15.- Reconciliation between the audited income according to the statement of comprehensive income and the accumulative for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. Text referring to the explanation of the variations. Alphanumeric character data. This text can contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

Monday January 20 2025 OFFICIAL GAZETTE 89 Annex Data to provide 1.- Statement of financial position. Percentage in relation to the total of assets (fiscal exercise); percentage in relation to the total of assets (previous fiscal exercise); percentage of variation in pesos with respect to the previous fiscal exercise. 5.- Analytical integration of net sales or income Percentage in relation to the total of net sales or income updated (fiscal exercise); percentage in relation to the total of net sales or income updated (previous fiscal exercise) and percentage of variation in pesos with respect to the previous fiscal exercise. 7.- Comparative analysis of the sub-accounts of expenses. Manufacturing expenses, sales expenses, administration expenses and general expenses: percentage in relation to the total of expenses updated (fiscal exercise); percentage in relation to the total of expenses updated (previous fiscal exercise) and manufacturing expenses, sales expenses, administration expenses and general expenses: percentage of variation in pesos with respect to the previous fiscal exercise. 9.- List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent. Rate, tariff or fee. 11.- Reconciliation between the accounting and fiscal result for Income Tax purposes. Percentage in relation to the total of the current year updated (fiscal exercise), percentage in relation to the total of the current year updated (previous fiscal exercise), percentage of variation in pesos with respect to the previous fiscal exercise. 12.- Financial derivative operations contracted with residents abroad. % withholding on the gain. 13.- Permanent investments in subsidiaries, associates and affiliates residents in the foreign country and in Mexico. Percentage of participation in the capital of the entity. 14.- Partners or shareholders who had shares or partnership interests. Percentage of participation of the partner or shareholder in the exercise and percentage of agreed interest rate in case of loans received. 15.- Reconciliation between the audited income according to the statement of comprehensive income and the accumulative for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. Percentage in relation to the total of the current year updated (fiscal exercise), percentage in relation to the total of the current year updated (previous fiscal exercise), percentage of variation in pesos with respect to the previous fiscal exercise. 16.- Operations with related parties. Rate. 19.- Operations carried out with residents abroad. Rate. 22.- Loans. Percentage of the interest rate, withholding rate of Income Tax. 24.- Operations subject to preferential tax regimes. Effective rate of Income Tax paid abroad (less than 75% of that which would be paid in Mexico), direct participation or indirect participation average per day of the taxpayer in the exercise (percentage): percentage, preferential rate by treaty. 25.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the Income Tax Law). Proportion of income.

90 OFFICIAL GAZETTE Monday January 20 2025 For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. The amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., it must only consist of the digits 0 to 9. Annex Data to provide 10.- List of contributions to be paid. Credit institution or SAT; payment in installments (data of the free writing): number of folio and receiving administration. 12.- Financial derivative operations contracted with residents abroad. Country of residence, type of operation contracted debt or equity; indicate if before the maturity of the term it carried out, type of currency., type of underlying. 13.- Permanent investments in subsidiaries, associates and affiliates residents in the foreign country and in Mexico. Country of fiscal residence of the entity, form of payment (transfer of funds, capitalization of credits or debts, etc.). 14.- Partners or shareholders who had shares or partnership interests. Country of residence for fiscal purposes, destination of the loan and form of payment (transfer of funds, capitalization of credits or depts, etc.). 16.- Operations with related parties. Type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept, country of residence and transfer pricing method applied. 19.- Operations carried out with residents abroad. Type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept, country of residence. 21.- Accounts and documents receivable and payable in national and foreign currency. Country of fiscal residence, type of currency, age of the account receivable and payable (months), indicate if the account comes from a merger, spin-off of companies or assignment of rights or obligations, most important concept that originated the balance, in case that in the column "most important concept that originated the balance", they have selected any of the concepts of "other debtor" or "other creditor", specify concept: 22.- Loans. Type of financing, in case that in the column "type of financing" you have selected the concept "other", specify concept: country of residence for fiscal purposes, type of currency, denomination of the interest rate, frequency of exigibility of the payment of interest, in case that in the column "frequency of exigibility of the payment of interest" you have selected the concept "other", specify concept. 24.- Operations subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept, in the case of income generated in participation with other entities, activity that the entity in which it participates carries out, operations with trust or with the entity or foreign legal figure fiscally transparent, description of the object of the trust, character with which it participates in the trust or in the entity or foreign legal figure fiscally transparent, indicate if it used a tax rate or exemption provided in any treaty that Mexico has celebrated to avoid double taxation.

Monday, January 20, 2025 OFFICIAL GAZETTE 91 Alphanumeric characters in uppercase. Alphabetic characters only in uppercase. These texts may not contain special signs (commas, brackets, parentheses, etc.).

Annex Data to be provided 10.- List of contributions to be paid. Operation number; installment payment (data from the free-form document): number of folio and official document number authorizing installment payment: number. 12.- Financial derivative operations contracted with residents abroad. Tax identification number, in case "others" was selected in the "type of underlying" column, specify the concept; in case it was settled through the celebration of a contrary operation, indicate the reasons. 13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number. 14.- Partners or shareholders who held shares or partnership interests. Tax identification number or RFC. 16.- Operations with related parties. Tax identification number or RFC. 19.- Operations carried out with residents abroad. Tax identification number. 21.- Accounts and documents receivable and payable in national and foreign currency. Tax identification number or RFC. 22.- Loans. Tax identification number or RFC, number of registration of the creditor resident abroad before the SAT valid during the audited exercise; destination of the capital borrowed; number of official document authorizing the CNBV of the public offering abroad of securities issued in Mexico. 23.- Integration of tax losses from previous exercises. 2023 to 2013. 24.- Operations subject to preferential tax regimes. Tax identification number. 25.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the persons members of the group or of each related party. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data for annexes: 14.- partners or shareholders who held shares or partnership interests, 16.- operations with related parties, and 23.- integration of tax losses from previous exercises, the data will be recorded according to the following characteristics: Data of maximum 13 alphanumeric characters, composed of: Four letters for natural persons, or underscore and three letters for legal persons. Six numeric characters corresponding to the date: (two characters for year, two for month, and two for day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc., except the character &).

92 OFFICIAL GAZETTE Monday, January 20, 2025 Annex Data to be provided 10.- List of contributions to be paid. Payment date, installment payment (data from the free-form document) date of presentation and official document number authorizing installment payment: date. 12.- Financial derivative operations contracted with residents abroad. Date of celebration of the contract that gave rise to the operation, date of celebration of the most recent addendum to the origin contract and validity: from and to. 13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in its subsidiary. 14.- Partners or shareholders who held shares or partnership interests. Holding period: from and to. 22.- Loans. Validity of the loan from and to, date on which the currency conversion was made. 24.- Operations subject to preferential tax regimes. Trust or entity or foreign transparent legal figure for tax purposes: validity from and to. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example 25/03/2018. These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits 0 to 9 and the slash /.

Annex Data to be provided 23.- Integration of tax losses from previous exercises. 2023 to 2013. For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data with four decimals. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits 0 to 9.

Annex Data to be provided 12.- Financial derivative operations contracted with residents abroad. Indicate if you obtained benefit from treaties to avoid double taxation (yes or no) and indicate if it was contracted with a related party (yes or no). 16.- Operations with related parties. The operation involves unique and valuable contributions (yes or no); if affirmative, indicate in the annex called additional information, which unique and valuable contributions are involved; the operation is agreed upon as with independent parties in comparable operations (yes or no), were the values of acts or activities modified for VAT, or of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2, fraction II, of the RMF 2024) (yes or no), indicate if you obtained benefits from treaties to avoid double taxation (yes, no, n/a), there was withholding and payment of ISR for this operation. 19.- Operations carried out with residents abroad. Mexico has a broad information exchange agreement with the country in the previous column (yes or no); indicate if it is a related party (yes or no), withholding and payment were made for this operation (yes or no), applied the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no).

Monday, January 20, 2025 OFFICIAL GAZETTE 93 21.- Accounts and documents receivable and payable in national and foreign currency. Indicate if it is a related party (yes or no), generated interest (yes or no) and indicate if the account receivable or payable is covered by any financial derivative instrument. (yes or no). 22.- Loans. Was the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no), carried out placements abroad (yes or no). 23.- Integration of tax losses from previous exercises. 2023 to 2013. 24.- Operations subject to preferential tax regimes. The accounting is available to the authority (yes or no), has any intermediate entity (yes or no), in the case of income generated in participation with other entities, has the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or foreign transparent legal figure for tax purposes, indicate if the information is for the case of income generated in trusts and similar (yes or no). 25.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the LISR). Is located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no). Two-character alphabetic data, (yes, no) in uppercase. Two-character alphabetic data, (yes, no, n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

Content and characteristics for filling out the audit report Data applicable to the audit report of: B. Taxpayer legal entities that pay as coordinated and from the agricultural, livestock, forestry, and fishing regime, and natural persons who are exclusively dedicated to the activities of land freight or passenger transport. Identification Data Data to be provided: Taxpayer, legal representative, public accountant. 40A000000 RFC (of the taxpayer). 40B000000 RFC (of the public accountant). 40B015000 RFC (of the firm). 40C000000 RFC (of the legal representative). Data, RFC, of the taxpayer, legal representative, public accountant, and firm. Data of maximum 13 alphanumeric characters, composed of:

• four letters for natural persons; or underscore and three letters for legal persons.
• six numeric characters corresponding to the date, (two characters for year, two for month, and two for day).
• three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101XXX. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &).

94 OFFICIAL GAZETTE Monday, January 20, 2025 40A001000 Name (of the taxpayer) (paternal surname, maternal surname, name(s)), denomination or corporate name. 40B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 40B014000 Name of the firm. 40C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer. In the case of natural persons, it will be recorded: paternal surname, maternal surname, and name(s), of the legal representative, public accountant, and firm. Alphanumeric character data. Alphabetic characters only in uppercase. 40A002000 CURP (of the taxpayer natural person). 40B002000 CURP (of the public accountant). 40C004000 CURP (of the legal representative). Data of maximum 18 alphanumeric characters, composed of:

• four alphabetic characters.
• six numeric characters.
• six alphabetic characters.
• one alphabetic or numeric character.
• one numeric character. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). Tax domicile of the taxpayer, legal representative, and public accountant: 40A003000 Federal entity (of the taxpayer). 40B004000 Federal entity (of the public accountant). 40C005000 Federal entity (of the legal representative). 40C015000 Entity in which the notary is located (of the legal representative). Data chosen from a list (catalog). 40A004000 Borough or municipality (of the taxpayer). 40B005000 Borough or municipality (of the public accountant). 40C006000 Borough or municipality (of the legal representative). Complete borough or municipality data. Alphabetic character data in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 40A005000 Neighborhood or locality (of the taxpayer). 40B006000 Neighborhood or locality (of the public accountant). 40C007000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 40A006000 Postal code (of the taxpayer). 40B007000 Postal code (of the public accountant). 40C008000 Postal code (of the legal representative).

Monday, January 20, 2025 OFFICIAL GAZETTE 95 Complete postal code data. Exact five-digit numeric data, without sign. This data may not contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits 0 to 9. 40A007000 Street, exterior and interior number (of the taxpayer). 40B008000 Street, exterior and interior number (of the public accountant). 40C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 40A008000 City or population (of the taxpayer). 40B009000 City or population (of the public accountant). 40C010000 City or population (of the legal representative). Data, complete city or population. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 40A009000 Telephone (of the taxpayer). 40B010000 Telephone (of the public accountant or of the firm). 40C011000 Telephone (of the legal representative). Data of maximum twenty numeric characters. This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits 0 to 9. 40A010000 email (of the taxpayer). 40B011000 email (of the public accountant). 40B011000 email of the tax mailbox. 40C012000 email (of the legal representative). Alphanumeric character data. Alphabetic characters may be recorded in lowercase. This data may contain special signs (periods, hyphens, at sign, etc.). 40A011000 Name of the economic group to which it belongs. Text or name of the economic group, assigned automatically by SIPRED 2024 once the activity key for tax purposes was selected. 40A012000 Activity key for tax purposes. Data economic activity or predominant activity also known as business, assigned automatically by SIPRED 2024 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.). 40C002000 National (legal representative). 40C003000 Foreigner (legal representative).

96 OFFICIAL GAZETTE Monday, January 20, 2025 Two-character alphabetic data (yes or no). Use only alphabetic characters in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.). 40C013000 Deed number (legal representative). 40C014000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits 0 to 9. 40C016000 Date of power of attorney (legal representative). 40C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment of the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /). 40B003000 Registration number (public accountant). 40B016000 Registration number of the firm. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to their firm will be recorded. Exact five-digit numeric data, without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits 0 to 9. 40B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphabetic character data. Use only alphabetic characters in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.). General Data Data to be provided: 40D000000 Competent authority. 40D001000 Headquarters to which the ADAF belongs. 40D002000 General Administration and/or ADAF. 40D003000 Obligated or optional. 40D022000 Type of special taxpayer. 40D030000 Select the costing system you use for tax purposes: 40D035000 Type of opinion. 40D061000 It is about: 40D155000 It was carried out for purposes of: 40D250000 In what capacity did you participate in any merger: 40D274000 In what capacity did you participate in any spin-off: Data assigned automatically by SIPRED 2024 once an option from a list (catalog) is selected. 40D026000 Start date of the fiscal exercise. 40D027000 End date of the fiscal exercise. 40D028000 Start date of the previous fiscal exercise. 40D029000 End date of the previous fiscal exercise.

Monday, January 20, 2025 OFFICIAL GAZETTE 97 Data of the audited fiscal exercise and of the previous fiscal exercise. Divided into start of exercise and end of exercise. This data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal exercise (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal exercise, (two for the day, two for the month, and four for the year, separated by slashes /). Example: start end 01/01/2024 31/12/2024 40D004000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 40D005000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 40D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF). 40D008000 Is part of a partnership in participation. 40D009000 Is part of a trust. 40D015000 First audit. 40D016000 Is a specialized society in the investment in energy, electricity, and infrastructure assets. 40D017000 Carried out construction works. 40D018000 In the affirmative case to the previous index, accumulated income for the purposes of article 17, fraction IV of the LISR. 40D019000 Company dedicated to agricultural, livestock, forestry, fishing activity or production cooperative society. 40D020000 Company dedicated to land freight or passenger transport activity or complementary activities. 40D021000 Company as coordinated. 40D023000 Affiliate company. 40D024000 Subsidiary company. 40D025000 Start of operations. 40D036000 Statement of cash flows. Used the indirect method (in the affirmative case must fill from index 40040000000000 to 40040050000000 of annex 4). 40D043000 Carried out operations with related parties. 40D044000 If your answer was affirmative in index 40D043000. (must fill annexes 16 and 17). 40D045000 Carried out operations with national related parties. 40D046000 Carried out operations with foreign related parties. 40D047000 It is a foreign entity transparent for tax and/or a foreign legal figure. 40D048000 In the exercise, tax losses pending application from previous exercises referred to in article 9, fraction II of the LISR decreased (in the affirmative case must fill annex 24). 40D050000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR. 40D055000 Indicate if the acquirer of the alienated shares is a related party. 40D056000 The taxpayer has losses from alienation of shares pending application at the end of the exercise.

98 OFFICIAL GAZETTE Monday, January 20, 2025 40D058000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 40D060000 Obtained any resolution from the SAT, SHCP, or PRODECON that affected its tax situation during the exercise. 40D069000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the exercise (includes PTU). 40D076000 Has filed any means of defense against tax provisions. 40D079000 Is obliged to reveal for the fiscal exercise, reportable schemes. 40D087000 Celebrated financial derivative operations that had tax effects during the exercise in the Income Tax (in the affirmative case must fill annex 12). 40D088000 Maintained permanent investments in subsidiaries, associates, and affiliates during the exercise (in the affirmative case must fill annex 13). 40D090000 Carried out operations with residents abroad (in the affirmative case must fill annex 20). 40D091000 Maintained balances receivable and payable in national and foreign currency during the exercise (in the affirmative case must fill annex 22). 40D092000 Had loans during the exercise (in the affirmative case must fill annex 23). 40D093000 Has had changes of denomination or corporate name during the audited fiscal exercise. 40D094000 In the affirmative case to the previous index, has the notices of change of denomination or corporate name before the federal taxpayer registry (for the purposes of article 29, fraction I of the RCFF), likewise, specify the previous RFC and names. 40D100000 Has had changes of tax domicile during the audited fiscal exercise. 40D101000 In the affirmative case to the previous index, has all notices of change of tax domicile (for the purposes of article 29, fraction III of the RCFF). 40D102000 Has updated economic activities and obligations during the audited fiscal exercise. 40D103000 In the affirmative case to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 40D104000 For the audited fiscal exercise, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premise or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 40D105000 During the exercise, notices of compensation of balances in favor were presented (for the purposes of article 23 CFF). 40D106000 Indicate if in the fiscal exercise its partnership interests, shares, or equivalent were sold by the taxpayer, if it complied with what is provided in article 26, fraction XI of the CFF. 40D107000 Has shareholders resident in the country. 40D108000 In the affirmative case to the previous index, are registered in the federal taxpayer registry (for the purposes of article 27 CFF). 40D109000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for the purposes of article 27 CFF). 40D110000 In the affirmative case to the previous index, are registered in the federal taxpayer registry. 40D112000 In the affirmative case, keeps a control of inventories of merchandise, raw materials, work in progress, and finished products, as appropriate (for the purposes of article 76, fraction XIV of the LISR) 40D115000 Carried out operations with the general public 40D116000 Has employees

Monday, January 20, 2025 OFFICIAL GAZETTE 99 40D124000 In the negative case of question index 40D116000, do you have any personnel services contracts (outsourcing). 40D130000 Sale of goods. 40D131000 Provision of services. 40D132000 Granting of temporary use or enjoyment of goods. 40D133000 Dividends obtained from residents abroad without a permanent establishment in Mexico. 40D134000 Dividends obtained from residents abroad subject to preferential tax regimes. 40D135000 Others, in case of affirmative specify below: 40D139000 Obtained loss from the sale of accounts and documents receivable during the fiscal year. 40D140000 The accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 40D142000 Kept accounting for the purposes of article 28 of the CFF, its regulations, and with article 32, fraction I of the LIVA. 40D143000 The supporting documentation of the records or entries is available at your tax domicile (for the purposes of article 28, fraction III of the CFF). 40D150000 Journal. 40D151000 Ledger. 40D152000 Minutes of shareholders or stockholders meetings. 40D153000 Partners or stockholders. 40D154000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 40D158000 The taxpayer participated in a restructuring in which the sale of its shares at fiscal cost was authorized, or the deferral of the tax derived from the sale of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 40D159000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B bis of the CFF). 40D161000 The taxpayer changed its business model. 40D162000 Issue receipts for the activities carried out and keep the files (for the purposes of article 76, fractions II and XVII of the LISR). 40D183000 Indicate if you sold shares or intangibles during the fiscal year. 40D185000 It is a related party. 40D187000 It is a related party. 40D189000 It is a related party. 40D191000 It is a related party. 40D193000 It is a related party. 40D198000 Made withholding. 40D200000 In case of having a tax loss from the sale of shares, presented notice within ten days following the date of the operation. 40D203000 Indicate if you transmitted monetary assets by more than 51%. 40D204000 Indicate if you carried out a refund or reduction of shares. 40D205000 Indicate if you refunded premium on share subscription. 40D209000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses.

Monday, January 20, 2025 OFFICIAL GAZETTE 100 40D211000 Be strictly indispensable for the purposes of your activity, with the exception of authorized donations for their deduction by tax provisions (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RLISR). 40D213000 Be covered with fiscal receipts (for the purposes of article 27, fraction III of the LISR, as well as with the applicable rules of the RMF for 2024). 40D214000 Make payments through named checks, credit, debit or service cards, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations or through different forms of extinction of obligations when indicated by tax provisions (for the purposes of articles 27, fraction III of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2024). 40D215000 Be duly registered in accounting (for the purposes of articles 27, fraction IV of the LISR and 44 of the RLISR). 40D216000 Be deducted only once (for the purposes of article 27, fraction IV of the LISR). 40D218000 That in the fiscal receipt, the Value Added Tax appears expressly and separately when applicable (for the purposes of article 27, fraction VI of the LISR). 40D229000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR. 40D230000 That when carrying out the corresponding operations or by the last day of the fiscal year, the requirements established for each particular deduction by the LISR were met (for the purposes of articles 27, fraction XVIII of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the RMF for 2024). 40D231000 The fiscal receipts meet the requirements established by tax provisions and were obtained by the day the declaration should have been filed and the issuance dates corresponded to the fiscal year for which the deduction was made (for the purposes of article 27, fraction XVIII of the LISR). 40D242000 All concepts that refer to article 28 of the LISR were considered non-deductible. 40D249000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR. 40D325000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 40D326000 In the affirmative case of the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR. 40D327000 Was part of a trust for the acquisition or construction of real estate (fibra). 40D328000 In the affirmative case of the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR. 40D334000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative case must fill out annex 25). 40D351000 Considered as effectively collected the consideration when received in cash, in goods or in services, even if those had corresponded to advances, deposits or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations that give rise to the consideration (for the purposes of article 1o.-B of the LIVA). 40D353000 Considered as value to calculate the tax, the amount effectively collected, as well as the amounts that are additionally charged or collected from the acquirer for other taxes, duties, normal or late interest, conventional penalties or any other concept (for the purposes of articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RLIVA, as well as with the applicable rules of the RMF for 2024).

Monday, January 20, 2025 OFFICIAL GAZETTE 101 40D357000 Applied the option of article 5o.-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 40D358000 The credited Value Added Tax corresponded to goods, services or to the temporary use or enjoyment of goods, strictly indispensable in terms of the LISR for the carrying out of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (for the purposes of article 5o., fraction I of the LIVA). 40D359000 The credited Value Added Tax was transferred expressly stated separately in the receipts (for the purposes of article 5o., fraction II of the LIVA). 40D360000 The transferred Value Added Tax was effectively paid in the month in question (for the purposes of article 5o., fraction III of the LIVA). 40D361000 Regarding the transferred Value Added Tax that had been withheld in accordance with article 1o.-A, it was credited in the payment declaration of the month following the declaration in which the withholding was made (for the purposes of article 5o., fraction IV of the LIVA). 40D362000 Regarding the transferred Value Added Tax that had been withheld in accordance with article 1o.-A of this Law, said withholding was paid in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA). 40D363000 The tax that corresponded to expenditures other than investments was credited in its entirety by having carried out activities exclusively for which it must pay the tax, or the 0% rate applies to it (for the purposes of article 5o., fraction V, paragraph a) of the LIVA). 40D374000 Was obliged to pay the IEPS during the fiscal year. Two alphabetic character data, (yes, no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 40D049000 Indicate if you promoted lawsuits that are pending resolution regarding the deconsolidation. 40D062000 The requirements established in the resolution (authorization or consultation) were met. 40D089000 The legal person fulfilled on behalf of its members what is provided in chapters VII and VIII (for the purposes of articles 72 and 73 LISR). 40D111000 Has inventories registered in its accounting. 40D113000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year. 40D114000 Indicate if you verified that the operations with that client or supplier do not give fiscal effect for the purposes of article 69-B of the CFF. 40D123000 Created a reserve for the pension or retirement fund of personnel or made changes to said fund (for the purposes of articles 29 of the LISR and 65 of the RLISR). 40D144000 Regarding commission agents, carried out the separation in its accounting and records of the operations carried out on its own account from those carried out on behalf of the principal (for the purposes of articles 32, fraction II of the LIVA and 35 of the RLIVA). 40D145000 Issued and delivered fiscal receipts (for the purposes of articles 32, fraction III of the LIVA; 20 and 74 of the RLIVA). 40D146000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2024). 40D147000 Provided monthly and in a timely manner to the tax authorities, information about the persons to whom taxes were withheld (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2024). 40D148000 Provided monthly and in a timely manner to the tax authorities, information about the payment, withholding, crediting and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the Value Added Tax was transferred or was transferred to it, including activities for which it was not obliged to pay (for the purposes of article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2024).

102 OFFICIAL GAZETTE Monday, January 20, 2025 40D160000 The shares of the taxpayer related to the restructuring referred to in the previous index, remained in the restructured group during the audited fiscal year. 40D163000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in terms of title V of the LISR and the tax withheld (for the purposes of article 76, fraction III of the LISR). 40D164000 Take inventory of stock at the end date of the fiscal year (for the purposes of articles 76, fraction IV or on a different date according to article 110 of the RLISR). 40D165000 Keep a record of the operations carried out with value titles issued in series (for the purposes of articles 76, fraction VIII of the LISR and 111 of the RLISR). 40D166000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or stockholder or through fund transfers to the partner or stockholder (for the purposes of article 76, fraction XI, paragraph a) of the LISR). 40D167000 Provide to the partners or stockholders to whom dividends were paid, a fiscal receipt in which their amount is indicated, where it is indicated if the dividends come from any specific account or record (for the purposes of article 76, fraction XI, paragraph b) of the LISR). 40D168000 File in time the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 40D169000 Inform the tax authorities as indicated by tax provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 40D170000 Make known in the ordinary general assembly of stockholders or partners a report in which it is informed about the compliance with its tax obligations for the immediate previous fiscal year (for the purposes of articles 76, fraction XIX of the LISR and 116 of the RLISR). 40D171000 Inform the tax authorities about loans, contributions for future capital increases or capital increases that they receive in cash, in national or foreign currency, greater than $600,000 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2024). 40D172000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the purposes of article 140 second paragraph of the LISR). 40D173000 Sale of goods (for the purposes of articles 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2024). 40D174000 Provision of services (for the purposes of articles 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2024). 40D175000 Granting of temporary use or enjoyment of goods (for the purposes of articles 17, fraction II of the LISR). 40D176000 Financial lease contracts (for the purposes of articles 17, fraction III and 40 of the LISR). 40D177000 Installment sales. Agreed price (for the purposes of articles 17, fraction III, second paragraph and 40 of the LISR). 40D178000 Installment sales. Collected price (for the purposes of articles 17, fraction III, third paragraph and 40 of the LISR). 40D179000 Debts not covered by prescription, forgiveness or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the LISR). 40D180000 Real estate construction contracts. That the estimates are authorized or approved for collection (for the purposes of articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RLISR). 40D181000 Real estate construction contracts. That the estimates are effectively paid (for the purposes of articles 17 of the LISR and 17, 18 and 19 of the RLISR). 40D182000 Considered as accumulative income of the fiscal year the estimates for the progress of work for the purposes of article 1.7. of the Decree published in the DOF on December 26, 2013. 40D210000 Registered separately the income from the operations carried out on behalf of each of its members (for the purposes of articles 72, fraction IV and 75 fraction II LISR).

Monday, January 20, 2025 OFFICIAL GAZETTE 103 40D212000 In the case of donations, complied with all the requirements for their deduction (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 40D217000 Comply with the obligations in the matter of withholding and payment of taxes on behalf of third parties, as well as the other formalities established (for the purposes of article 27, fraction V of the LISR). 40D219000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (for the purposes of articles 27, fraction VII of the LISR and 45 of the RLISR). 40D220000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (for the purposes of article 27, fraction VII of the LISR). 40D221000 Payments to natural persons, coordinated legal persons, societies or civil associations, to those who provide domestic services of water supply and garbage collection and to those who obtain donations, were deducted when they were effectively incurred (for the purposes of article 27, fraction VIII of the LISR). 40D222000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, supervision, consultative or of any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR). 40D223000 In the cases of technical assistance, technology transfer or royalties, it has been proven that the person who provided the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of article 27, fraction X of the LISR). 40D224000 For social welfare expenses, it was proven that the corresponding benefits were granted generally for the benefit of all workers and that in the case of meal vouchers granted to workers, the delivery is made through authorized electronic wallets. (for the purposes of articles 7 and 27, fraction XI of the LISR and 46, 47, 48 and 50 of the RLISR). 40D225000 When there are contributions for savings funds, in addition to the requirement established in the previous index, it was proven that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27, fraction XI of the LISR and 49 of the RLISR). 40D226000 It was proven that the acquisition cost or the interest derived from received credits correspond to those of the market and when they have exceeded, the excess was considered non-deductible (for the purposes of article 27, fraction XIII of the LISR). 40D227000 In the case of import of merchandise, the legal requirements for its import were met (for the purposes of article 27, fraction XIV of the LISR and other applicable customs provisions). 40D228000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period, corresponding, was consumed, or earlier always that there has been a notorious practical impossibility of collection and it can be proven (for the purposes of article 27, fraction XV of the LISR). 40D232000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of article 27, fraction XVIII of the LISR). 40D233000 When workers have had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of articles 27, fraction XIX of the LISR and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law, the Income Tax Law is issued, and the Single Rate Corporate Tax Law, and the Tax on Cash Deposits Law are abrogated, published in the DOF on December 11, 2013). 40D234000 In the case of deducted inventories that lost their value due to impairment or other causes not attributable to the taxpayer itself, the established requirements were met (for the purposes of articles 27, fraction XX of the LISR and 107, 109 and 124 of the RLISR, as well as with the applicable rules of the RMF for 2024). 40D235000 In the case of investments, applied the percentages authorized by the LISR. 40D236000 In the case of travel expenses when they were destined for lodging, food, transportation, use or temporary enjoyment of automobiles and payment of mileage, complied with the established requirements for their deduction (for the purposes of articles 28, fraction V of the LISR and 57 and 58 of the RLISR).

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40D237000 In the case of the granting of the use or temporary enjoyment of automobiles and aircraft, the established requirements for their deduction were met (for the purposes of Article 28, fraction XIII of the LISR and Article 60 of the RLISR).

40D238000 In the case of the two aforementioned concepts, expenses were incurred by partners, shareholders, or their relatives without a labor relationship.

40D239000 In the case of losses arising from the alienation of shares and other securities, as well as financial losses arising from financial derivatives of capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of Article 28, fraction XVII of the LISR, as well as the applicable rules of the RMF for 2024).

40D240000 In the case of restaurant expenses, the established requirements for their deduction were met (for the purposes of Article 28, fraction XX of the LISR and Article 61 of the RLISR).

40D241000 For the determination of deductions for investments in automobiles and aircraft, the maximum amount authorized by Law was considered as the original amount of the investment (for the purposes of Article 36, fractions II and III respectively of the LISR).

40D243000 In the case of interest derived from debt, the established requirements for their deduction were met (for the purposes of Article 28, fraction XXVII of the LISR).

40D244000 In the case of net interest of the fiscal year, the established requirements for their deduction were met (for the purposes of Article 28, fraction XXXII of the LISR).

40D246000 The debt is older than five years.

40D247000 The debt was restructured with respect to the period indicated in the previous index.

40D248000 Opted for and complied with the provisions of Article 30 of the LISR.

40D276000 Transferred fiscal attributes such as tax losses, CUFIN, CUCA.

40D329000 Has the supporting documentation for the payment of ISR paid abroad that was credited.

40D330000 Complies with the established requirements in Article 5 of the LISR to credit the ISR paid abroad.

40D335000 Has a transfer pricing study for the operations carried out.

40D337000 Credited tax paid in REFIPRES.

40D339000 Complied with all requirements to apply ISR withholding from REFIPRES.

40D341000 Indicate if tax on income subject to REFIPRES was declared.

40D344000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said foreign resident was covered by the taxpayer itself.

40D345000 Applied the provisions of Article 1.13 of the Decree published in the DOF on December 26, 2013.

40D346000 Applied treaties to avoid double taxation.

40D347000 Has the necessary documentation to prove residence in the country in question, in terms of Article 4 of the LISR.

40D348000 Complied with all requirements to apply a preferential withholding rate.

40D349000 Applied the provisions of Article 1.4 of the Decree published in the DOF on December 26, 2013.

40D350000 Carried out withholdings and remittances on behalf of its members, and where applicable, issued certificates of said withholdings (for the purposes of Article 72, fraction III and Article 74, seventh paragraph, fraction III of the LISR).

40D352000 Considered as alienation the value of the shortage of goods in its inventories (for the purposes of Articles 8 of the LIVA and 25 of the RLIVA).

40D354000 The acquisition or use or temporary enjoyment of intangible assets (for the purposes of Articles 24, fractions II and III of the LIVA and Article 50 of the RLIVA).

40D355000 The utilization in national territory of independent services, except those derived from international transport (for the purposes of Article 24, fraction V of the LIVA, Articles 48 and 49 of the RLIVA).

40D356000 Carried out exports of goods or services for the concept of alienation or use or temporary enjoyment of intangible assets or for the utilization abroad of services rendered (for the purposes of Articles 29, fractions II, III and IV of the LIVA and Articles 57 to 63 of the RLIVA).

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40D364000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which the tax is not payable (for the purposes of Article 5o., fraction V, subsection b) of the LIVA).

40D365000 When obliged to pay the Value Added Tax or when the 0% rate is applicable, only for a part of the activities carried out, the tax corresponding to expenditures other than investments was credited in the proportion in which the value of the activities for which the Value Added Tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of Article 5o., fraction V, subsection c) of the LIVA as well as the applicable rules of the RMF for 2024).

40D366000 Credited the tax corresponding to investments according to their usual destination, in its entirety, having carried out activities exclusively for which the tax must be paid or the 0% rate applies (for the purposes of Article 5o., fraction V, subsection d), point 1 of the LIVA, as well as the applicable rules of the RMF for 2024).

40D367000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which the tax is not payable (for the purposes of Article 5o., fraction V, subsection d), point 2 of the LIVA).

40D368000 When obliged to pay the Value Added Tax or when the 0% rate is applicable, only for a part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which the Value Added Tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of Article 5o., fraction V, subsection d), point 3 of the LIVA, as well as the applicable rules of the RMF for 2024).

40D369000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (for the purposes of Article 5o., fraction V, subsection d), point 4 of the LIVA).

40D370000 In the affirmative case, made adjustments to the value of the creditable tax (for the purposes of Articles 5o.-A of the LIVA and 19 of the RLIVA).

40D371000 In the case of net interest of the fiscal year, verified that the crediting of VAT derived from interest complied with the established requirements for its crediting (for the purposes of Article 5o., fraction I of the LIVA).

40D372000 Applied the provisions for the purposes of Article 2.1 of the Decree published in the DOF on December 26, 2013.

40D373000 Applied the provisions for the purposes of Article 2.2 of the Decree published in the DOF on December 26, 2013.

Alphabetic data of three characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

40D064000 Date of office letter 1. 40D066000 Date of office letter 2. 40D068000 Date of office letter 3. 40D071000 Date of resolution 1. 40D073000 Date of resolution 2. 40D075000 Date of resolution 3. 40D077000 Date of sending the multiple informative declaration. (normal). 40D078000 Date of sending the multiple informative declaration. (last complementary). 40D085000 Date of presentation of the normal informative declaration. 40D086000 Date of presentation of the informative declaration (last complementary). 40D251000 Date on which the merger took effect. 40D275000 Date on which the spin-off took effect. 40D321000 Date of commencement of liquidation.

10 6 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25

Data of the date of the office letter, of the resolution and of the sending of the multiple informative declaration. These data will be composed of ten alphanumeric characters corresponding to the date of presentation of the multiple informative declaration (two for the day, two for the month and four for the year separated by slashes /).

40D010000 Denomination or corporate name of the settlor. 40D011000 Denomination or corporate name of the trustee. 40D012000 Denomination or corporate name of the beneficiary (1). 40D013000 Denomination or corporate name of the beneficiary (2). 40D014000 Denomination or corporate name of the beneficiary (3). 40D051000 Name of the issuer of the shares that were alienated. 40D059000 Specify the criterion number(s). 40D063000 Number of office letter 1. 40D065000 Number of office letter 2. 40D067000 Number of office letter 3. 40D070000 Number of resolution 1. 40D072000 Number of resolution 2. 40D074000 Number of resolution 3. 40D080000 Identification number (field 1). 40D081000 Identification number (field 2). 40D082000 Identification number (field 3). 40D083000 Identification number (field 4). 40D084000 Identification number (field 5). 40D184000 Name of buyer 1. 40D186000 Name of buyer 2. 40D188000 Name of buyer 3. 40D190000 Name of buyer 4. 40D192000 Name of buyer 5. 40D253000 Merging entity: denomination or corporate name. 40D255000 Merged 1: denomination or corporate name. 40D257000 Merged 2: denomination or corporate name. 40D259000 Merged 3: denomination or corporate name. 40D261000 Merged 4: denomination or corporate name. 40D263000 Merged 5: denomination or corporate name. 40D265000 Merged 6: denomination or corporate name. 40D267000 Merged 7: denomination or corporate name. 40D269000 Merged 8: denomination or corporate name. 40D271000 Merged 9: denomination or corporate name. 40D273000 Merged 10: denomination or corporate name.

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Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

40D038000 RFC 1. 40D039000 RFC 2. 40D040000 RFC 3. 40D041000 RFC 4. 40D042000 RFC 5. 40D095000 (specify previous name). 40D096000 (specify previous name). 40D097000 (specify previous name). 40D098000 (specify previous name). 40D099000 (specify previous name). 40D125000 (specify name of outsourcing company). 40D126000 (specify name of outsourcing company). 40D127000 (specify name of outsourcing company). 40D128000 (specify name of outsourcing company). 40D129000 (specify name of outsourcing company). 40D252000 Merging entity: RFC. 40D254000 Merged 1: RFC. 40D256000 Merged 2: RFC. 40D258000 Merged 3: RFC. 40D260000 Merged 4: RFC. 40D262000 Merged 5: RFC. 40D264000 Merged 6: RFC. 40D266000 Merged 7: RFC. 40D268000 Merged 8: RFC. 40D270000 Merged 9: RFC. 40D272000 Merged 10: RFC. 40D277000 Split-off 1: RFC. 40D281000 Split-off 2: RFC. 40D285000 Split-off 3: RFC. 40D289000 Split-off 4: RFC. 40D293000 Split-off 5: RFC. 40D297000 Split-off 6: RFC. 40D301000 Split-off 7: RFC. 40D305000 Split-off 8: RFC. 40D309000 Split-off 9: RFC. 40D313000 Split-off 10: RFC. 40D317000 Splitting entity: RFC. 40D322000 Liquidator 1 specify name denomination or corporate name. 40D323000 Liquidator 2 specify name denomination or corporate name. 40D324000 Liquidator 3 specify name denomination or corporate name.

10 8 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25

Data, RFC. Data of 13 alphanumeric characters maximum composed by:

• four letters for natural persons; or underscore and three letters for legal entities.
• six numeric characters corresponding to the date (two characters for year, two for month and two for the day).
• three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character).

40D136000 Specify. 40D137000 Specify. 40D138000 Specify.

• For the purposes of these indices, data referring to the concept of others will be recorded in the concept.
• Alphanumeric character data.
• These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

40D007000 In case of negative answer to all questions in the previous indices 40D004000, 40D005000 and 40D006000, mention the reason for presenting the audit report.

• Alphanumeric character data.
• These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

40D053000 Sale price of the alienated shares. 40D054000 Amount of profit or (loss) determined by the alienation of the shares. 40D057000 In case your answer to the previous question is affirmative, indicate the amount of the loss from the alienation of shares updated to the end of the fiscal year. 40D117000 Number of workers. 40D118000 Total ISR withheld and remitted for salaries. 40D119000 Total ISR withheld and remitted for assimilated salaries. 40D120000 Employment subsidy delivered in cash to workers in the fiscal year. 40D121000 Total income from salaries and wages and assimilated concepts. 40D122000 Total exempt income from salaries and wages. 40D141000 Amount of VAT that originated said operation. 40D149000 Amount of VAT withheld from you regarding the provision of services referred to in fraction IV of Article 1o.-A of the LIVA. 40D156000 Amount of accumulated profit in the fiscal year. 40D157000 Amount of deductible loss in the fiscal year. 40D194000 Total income from sale of shares. 40D195000 Total income from sale of intangibles. 40D196000 Total average cost of the alienated shares. 40D197000 Total adjusted original amount of the investment. 40D199000 Amount of the remittance for the operation. 40D201000 Amount of pending tax loss to be amortized from the alienation of shares and other securities whose yield is not interest in terms of Article 8 LISR.

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40D202000 Deductible amount from financial derivatives contracted outside recognized markets. 40D206000 Amount of the refund or capital reduction carried out. 40D207000 Income Tax derived from fraction I of Article 78. 40D208000 Income Tax derived from fraction II of Article 78. 40D245000 Amount of debt that generates interest payable. 40D278000 Asset value: 40D279000 Liability value: 40D280000 Share capital value: 40D282000 Asset value: 40D283000 Liability value: 40D284000 Share capital value: 40D286000 Asset value: 40D287000 Liability value: 40D288000 Share capital value: 40D290000 Asset value: 40D291000 Liability value: 40D292000 Share capital value: 40D294000 Asset value: 40D295000 Liability value: 40D296000 Share capital value: 40D298000 Asset value: 40D299000 Liability value: 40D300000 Share capital value: 40D302000 Asset value: 40D303000 Liability value: 40D304000 Share capital value: 40D306000 Asset value: 40D307000 Liability value: 40D308000 Share capital value: 40D310000 Asset value: 40D311000 Liability value: 40D312000 Share capital value: 40D314000 Asset value: 40D315000 Liability value: 40D316000 Share capital value: 40D318000 Asset value: 40D319000 Liability value: 40D320000 Share capital value: 40D331000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 40D332000 Amount of ISR paid abroad from source of wealth abroad.

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40D333000 Amount of non-creditable and non-deductible ISR in terms of Article 5 of the LISR. 40D336000 Total accumulated or taxable income in the fiscal year from REFIPRES. 40D338000 Amount of credit for tax paid abroad. 40D340000 Amount of credit for Withheld Income Tax. 40D342000 Amount of tax on income subject to REFIPRES. 40D343000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of Article 177 LISR.

• For the purposes of these data, amount figures referring to the indicated data will be recorded.
• Numeric character data.
• Negative amounts must be presented with a negative sign, preceding the sign to said amount.
• For positive amounts, the sign will be omitted.
• These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of digits from 0 to 9.
• The amounts indicating figures must be recorded in pesos, not in thousands of pesos.

40D052000 Percentage of participation in the capital of the issuer of the shares that were alienated. Numeric character data with two decimals. They will be recorded with integers and two decimals, without the percentage sign.

Annex Data to be provided 1.- Statement of financial position. 2024 and 2023. 2.- Statement of comprehensive income. Total 2024 and 2023. Related parties 2024 and 2023 and non-related parties 2024 and 2023. 3.- Statement of changes in equity. Share capital: from contributions, share capital from capitalization, contributions for future increases in capital, share premium, legal reserve, net profit, net loss, retained profits from previous years, accumulated losses from previous years, other comprehensive income (debtor), other comprehensive income (creditor), excess in the update of equity, insufficiency in the update of equity, result from holding non-monetary assets, other equity credit accounts, other equity debtor accounts and total equity. 4.- Statement of cash flows. 2024 and 2023. 5.- Analytical integration of sales or net income. 2024 and 2023, total accumulated for ISR 2024 and 2023, related parties and non-related parties 2024 and 2023, total not accumulated for ISR 2024 and 2023. 6.- Determination of the cost of goods sold for accounting and Income Tax purposes. Total 2024 and 2023, related parties 2024 and 2023, non-related parties 2024 and 2023. 7.- Comparative analysis of expense sub-accounts. Manufacturing, sales, administrative and general expenses 2024 and 2023; manufacturing, sales, administrative and general expenses: total 2024 and 2023; manufacturing, sales, administrative and general expenses related parties and non-related parties 2024 and 2023, total deductible for ISR 2024 and 2023; total non-deductible for ISR 2024 and 2023. 8.- Comparative analysis of the sub-accounts of the comprehensive financing result. 2024 and 2023, accumulated or deductible for ISR: 2024 and 2023, related parties and non-related parties 2024 and 2023, not accumulated or not subject to ISR (income) non-deductible (expenses) for ISR: 2024 and 2023.

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9.- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Taxable base, contribution determined by audit owed or to the taxpayer's credit, contribution owed or balance to the taxpayer's credit determined by the taxpayer, difference and immaterial differences not investigated by audit. 10.- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from previous years, total contributions to be paid, amount of the contribution in litigation. 11.- Reconciliation between accounting and tax result for Income Tax purposes. 2024 and 2023. 12.- Financial derivatives contracted with residents abroad. Contracted amount, amount of the fiscal effect it had in the fiscal year, fiscal effect it had in the fiscal year income (deduction), indicate the amount of accumulated income or (authorized deduction) generated. 13.- Permanent investments in subsidiaries, associates and affiliates resident in abroad and in Mexico. Amount of the investment, amount of profits (losses) from previous years in the percentage of participation, amount of profit (loss) of the fiscal year in the percentage of participation, value of the investment. 14.- Partners or shareholders who held shares or partnership interests. Amount of contributions that are not share premium, amount of capital withdrawals, amount of loans: made, amount of loans received and amount of share premium. 15.- Reconciliation between audited income according to the statement of comprehensive income and, those accumulated for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. 2024 and 2023. 16.- Operations with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's tax adjustment so that the operation would be considered as pact with independent parties in comparable operations, modified amount, ISR withheld. 17.- Taxpayer information on its operations with related parties. Data to be provided. 18.- Informative data. Data to be provided. 19.- Information on the members of the legal entities as coordinated. Total accumulated ISR income, total authorized ISR deductions, amount of the 8% deduction on accumulated income without documentation (RFA), tax profit, concepts reducing tax profit, taxable profit, tax loss, ISR owed and to the taxpayer's credit, amount of the IEPS credit for the acquisition of diesel against the ISR owed (for the purposes of Article 16, fraction IV of the LIF), amount of the credit of 50% of expenses for the use of highway infrastructure against the ISR owed (for the purposes of Article 16, fraction V of the LIF), PTU to distribute, total amount of investments in cargo and passenger transport equipment of each member in the fiscal year, number of units of cargo and passenger transport equipment used by the member during the fiscal year, total amount of the member's income according to liquidation (for the purposes of Article 72, fraction IV of the LISR), total amount of the member's deductions according to liquidation (for the purposes of Article 72, fraction IV of the LISR), total amount of withholdings corresponding to the member according to liquidation (for the purposes of Article 72, fraction III of the LISR) total amount of taxes paid on behalf of the member (for the purposes of Article 72, fraction VI of the LISR).

112 OFFICIAL GAZETTE Monday, January 20, 2025

20.- Operations carried out with residents abroad. Operation amount, ISR withheld determined by audit, ISR withheld paid, and difference.

21.- Investments. Balance pending to deduct at the start of the fiscal year plus: MOI of acquisitions during the fiscal year, minus: disposals and/or write-offs during the fiscal year, minus: deduction during the fiscal year, minus: immediate deduction during the fiscal year, balance pending to deduct at the end of the fiscal year.

22.- Accounts and documents receivable and payable in national and foreign currency. Balance in foreign currency, balance in national currency.

23.- Loans. Outstanding loan balance as of December 31, 2023, currency conversion, total amount of interest paid and/or accrued, ISR withheld during the fiscal year, outstanding balance as of December 31, 2024, total amount of interest deducted during the audited fiscal year.

25.- Operations subject to preferential tax regimes. Total amount of profits or tax losses in share participation, total of accumulative or taxable income in the fiscal year, direct participation or average indirect participation per day of the taxpayer during the fiscal year (percentage): amount, contributions and refunds: total amount of investments or contributions made during the fiscal year, contributions and refunds: total amount of capital refunds received during the fiscal year, data of the entity located in a preferential tax regime: total profits or tax losses of the fiscal year, data of the entity located in a preferential tax regime: total distributed profits in the fiscal year, data of the entity located in a preferential tax regime: total amount of assets not related to the business activity, data of the entity located in a preferential tax regime: total amount of assets related to the business activity, tax on income subject to REFIPRES.

26.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the LISR). Amount of accumulative income of the previous fiscal year of each of the group members or each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and all group members or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending to deduct from previous fiscal years (applicable from fiscal year 2021), total interest income accumulated, net interest, profit (loss) tax, total accrued interest deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted tax profit, net interest limit, non-deductible interest.

Note: The order of this data is for informational purposes only; for capture, refer to the guide format.

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For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to that amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., it must only consist of the digits 0 to 9. The amounts indicated must be recorded in pesos, not in thousands of pesos.

Annex Data to provide 4.1.- Notes to the financial statements. Text referring to the notes to the financial statements. 9.1.- Declaration. Text referring to the declaration. Alphanumeric character data. This text can contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

Annex Data to provide 9.- List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent. Rate, tariff, or fee.

12.- Derivative financial operations contracted with residents abroad. % of withholding on the gain.

13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital.

14.- Partners or shareholders who held shares or social parts. Percentage of the partner or shareholder's participation in the fiscal year and percentage of the agreed interest rate in case of received loans.

16.- Operations with related parties. Rate.

20.- Operations carried out with residents abroad. Rate.

23.- Loans. Percentage of the interest rate, ISR withholding rate.

25.- Operations subject to preferential tax regimes. Effective rate of Income Tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer during the fiscal year (percentage): percentage, preferential rate by treaty.

26.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the LISR). Proportion of income.

For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data with two decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., it must only consist of the digits 0 to 9.

114 OFFICIAL GAZETTE Monday, January 20, 2025

Annex Data to provide 10.- List of contributions payable. Credit institution or SAT, payment in installments (data from the free writing): receiving administration.

12.- Derivative financial operations contracted with residents abroad. Country of residence, type of operation contracted debt or capital, agreed value on the underlying, type of underlying, in case that in the column "type of underlying" you have selected "others" specify concept indicate if before the maturity of the term you carried out, type of currency, in case that you have liquidated through the celebration of a contrary operation, indicate the reasons.

13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.).

14.- Partners or shareholders who held shares or social parts. Country of residence for tax purposes, destination of the loan, forms of payment (fund transfer, capitalization of credits or debts, etc.).

16.- Operations with related parties. Type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept, country of residence and transfer pricing method applied.

20.- Operations carried out with residents abroad. Type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept, country of residence.

22.- Accounts and documents receivable and payable in national and foreign currency. Country of fiscal residence, type of currency, age of the receivable and payable account (months), indicate if the account comes from a merger, spin-off of companies or assignment of rights or obligations, most important concept that originated the balance, in case that in the column "most important concept that originated the balance", you have selected any of the concepts of "other debtor" or "other creditor", specify concept:

23.- Loans. Type of financing, in case that in the column "type of financing" you have selected the concept "other", specify concept, country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of interest payment exigibility, in case that in the column "frequency of interest payment exigibility" you have selected the concept "other", specify concept: and destination of the borrowed capital.

25.- Operations subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or other payments, specify concept, character with which you participate in the trust or in the entity or fiscally transparent foreign legal figure, indicate if you used a tax rate or exemption provided in some treaty that Mexico has celebrated to avoid double taxation, in the case of income generated in participation with other entities, activity that the entity in which you participate carries out, operations with trust or with the entity or fiscally transparent foreign legal figure, description of the object of the trust.

Monday, January 20, 2025 OFFICIAL GAZETTE 115

Alphanumeric character data in uppercase. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.).

Annex Data to provide 10.- List of contributions payable. Operation number, payment in installments (data from the free writing): number of folio and office of authorization of payment in installments number.

12.- Derivative financial operations contracted with residents abroad. Tax identification number.

13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number.

14.- Partners or shareholders who held shares or social parts. Tax identification number or RFC.

16.- Operations with related parties. Identification number or RFC.

19.- Information of the members of the coordinated legal entities. RFC of the member.

20.- Operations carried out with residents abroad. Tax identification number.

22.- Accounts and documents receivable and payable in national and foreign currency. Tax identification number or RFC.

23.- Loans. Tax identification number or RFC, number of registration of the creditor resident abroad before the SAT valid during the audited fiscal year, number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico.

24.- Integration of tax losses of previous fiscal years. 2023 to 2013.

25.- Operations subject to preferential tax regimes. Tax identification number.

26.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the group members or each related party.

For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data of the annexes: 14.- partners or shareholders who held shares or social parts, 16.- operations with related parties and 24.- integration of tax losses of previous fiscal years, the data will be recorded according to the following characteristics:

Maximum data of 13 alphanumeric characters composed of:

• Four letters for individuals; or underscore and three letters for legal entities.
• Numeric characters corresponding to the date: (four characters for the year, two for the month and two for the day).
• Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc., except the character &).

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Annex Data to provide 10.- List of contributions payable. Payment date, payment in installments (data from the free writing): date of presentation and office of authorization of payment in installments: date.

12.- Derivative financial operations contracted with residents abroad. Date of celebration of the contract that gave origin to the operation, date of celebration of the most recent addendum to the origin contract, validity: from and to.

13.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in its subsidiary.

14.- Partners or shareholders who held shares or social parts. Holding period: from and to.

19.- Information of the members of the coordinated legal entities. Date of the notice presented by the member before the SAT (for the purposes of article 73 of the LISR).

23.- Loans. Date on which the currency conversion was carried out, validity of the loan from and to.

25.- Operations subject to preferential tax regimes. Trust or entity or fiscally transparent foreign legal figure: Validity from and to. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month and four for the year, separated by slashes /, example. 25/03/2015). This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must only consist of the digits 0 to 9 and the slash /.

Annex Data to provide 24.- Integration of tax losses of previous fiscal years. 2023 to 2013.

For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data with four decimals. These data cannot contain special signs such as: peso sign, commas, periods, hyphens, parentheses, etc.), it must only consist of the digits 0 to 9 and the slash /.

Annex Data to provide 12.- Derivative financial operations contracted with residents abroad. Indicate if you obtained benefit from the treaties to avoid double taxation (yes or no) and indicate if it was contracted with a related party (yes or no).

16.- Operations with related parties. The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the annex called additional information, of which unique and valuable contributions are treated, the operation is agreed as with independent parties in comparable operations (yes or no), were the values of acts or activities for VAT, or rather, of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2. fraction II, of the RMF 2024) (yes or no), indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a), there was withholding and payment of ISR for this operation.

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20.- Operations carried out with residents abroad. Mexico has a broad agreement on information exchange with the country of the previous column (yes or no), indicate if it is a related party (yes or no), carried out withholding and payment for this operation (yes or no), applied the benefits of some treaty celebrated by Mexico to avoid double taxation (yes or no).

22.- Accounts and documents receivable and payable in national and foreign currency. Indicate if it is a related party (yes or no), generated interest (yes or no), indicate if the receivable or payable account is covered by some derivative financial instrument (yes or no).

23.- Loans. Were you the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no) and carried out placements abroad (yes or no).

24.- Integration of tax losses of previous fiscal years. 2023 to 2013.

25.- Operations subject to preferential tax regimes. The accounting is available to the authority (yes or no), has some intermediate entity (yes or no), in the case of income generated in participation with other entities you have the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or fiscally transparent foreign legal figure, indicate if the information is for the case of income generated in trusts and similar (yes or no).

26.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the LISR). It is located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no). Two-character alphabetic data, (yes, no) in uppercase. Alphabetic character data, (yes, no or n/a) in uppercase. In these data special signs cannot be contained (commas, brackets, parentheses, etc.)

Content and characteristics for the completion of the audit report Data applicable to the audit report of: C. Exchange houses Identification data Data to provide: Taxpayer, legal representative, public accountant. 07A000000 RFC (of the taxpayer). 07B000000 RFC (of the public accountant). 07B015000 RFC (of the firm). 07C000000 RFC (of the legal representative). Data, RFC of the taxpayer, of the legal representative, of the public accountant and of the firm. Data of 13 alphanumeric characters maximum, composed of:

• Four letters for individuals; or underscore and three letters for legal entities.
• Six numeric characters corresponding to the date, (four characters for year, two for month and two for the day).
• Three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101XXX. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &).

118 OFFICIAL GAZETTE Monday, January 20, 2025

07A001000 Trade name or corporate name. 07B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 07B014000 Name of the firm. 07C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name, will be recorded: paternal surname, maternal surname and name(s), of the legal representative, of the public accountant and of the firm. Alphanumeric character data. Alphabetic characters only in uppercase. 07B002000 CURP (of the public accountant). 07C004000 CURP (of the legal representative). Data of 18 alphanumeric characters maximum, composed of:

• Four alphabetic characters
• Six numeric characters.
• Six alphabetic characters.
• One alphabetic or numeric character.
• One numeric character. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). Fiscal domicile of the taxpayer, of the legal representative and of the public accountant: 07A002000 Federal entity (of the taxpayer). 07B004000 Federal entity (of the public accountant). 07C005000 07C015000 Federal entity (of the legal representative). Entity in which the notary is located (legal representative). Data chosen from a list (catalog). 07A003000 Borough or municipality (of the taxpayer). 07B005000 Borough or municipality (of the public accountant). 07C006000 Borough or municipality (of the legal representative). Complete borough or municipality data. Alphabetic character data in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 07A004000 Neighborhood or locality (of the taxpayer). 07B006000 Neighborhood or locality (of the public accountant). 07C007000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 07A005000 Postal code (of the taxpayer). 07B007000 Postal code (of the public accountant). 07C008000 Postal code (of the legal representative). Complete postal code data. Data of five exact numeric characters, without sign

Monday, January 20, 2025 OFFICIAL GAZETTE 119

This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must only consist of the digits 0 to 9. 07A006000 Street, exterior and interior number (of the taxpayer). 07B008000 Street, exterior and interior number (of the public accountant). 07C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 07A007000 City or population (of the taxpayer). 07B009000 City or population (of the public accountant). 07C010000 City or population (of the legal representative). Data, complete city or population. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 07A008000 Telephone (of the taxpayer). 07B010000 Telephone (of the public accountant or of the firm). 07C011000 Telephone (of the legal representative). Data of twenty numeric characters maximum. This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must only consist of the digits 0 to 9. 07A009000 Email (of the taxpayer). 07B011000 Email (of the public accountant). 07B012000 Email of the tax mailbox. 07C012000 Email (of the legal representative). Alphanumeric character data. Alphabetic characters can be recorded in lowercase. This data can contain special signs (periods, hyphens, at sign, etc.) 07A010000 Name of the economic group to which it belongs. Text or name of the economic group, assigned automatically by SIPRED 2024 once the activity key for tax purposes has been selected. 07A011000 Activity key for tax purposes. Data of economic activity or predominant activity also known as business, assigned automatically by SIPRED 2024 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.) 07C002000 National (legal representative). 07C003000 Foreigner (legal representative). Data of two alphabetic characters (yes or no). Use only of alphabetic characters in uppercase.

120 OFFICIAL GAZLETT Monday January 20, 2025 This text cannot contain special signs (commas, brackets, parentheses, etc.). 07C013000 Deed number (legal representative). 07C014000 Notary number (legal representative). Alphanumeric data of fifteen and ten characters maximum respectively without sign. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 07C016000 Date of power of attorney (legal representative). 07C017000 Date of appointment (legal representative). Data from the certification of the power of attorney and the appointment of the position. This data will be composed of ten alphanumeric characters corresponding to the date of power of attorney certification (two for the day, two for the month and four for the year separated by slashes /). 07B003000 Public accountant registration number. 07B016000 Firm registration number. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit will be noted for the registered public accountant and their firm. Exact five-character numeric data, without sign. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 07B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.). General data. Data to be provided: 07D000000 Competent authority. 07D001000 Headquarters to which the ADAF belongs. 07D002000 Administration. 07D003000 Obligated or optional. 07D017000 Type of special taxpayer. 07D024000 Type of opinion. 07D039000 It concerns: 07D169000 They were carried out for the purpose of: 07D192000 In what capacity did you participate in any merger: 07D216000 In what capacity did you participate in any spin-off: 07D279000 Indicate the country where resident-in-foreign entities paid the Income Tax that the taxpayer credits (1). 07D280000 Indicate the country where resident-in-foreign entities paid the Income Tax that the taxpayer credits (2). 07D281000 Indicate the country where resident-in-foreign entities paid the Income Tax that the taxpayer credits (3). 07D309000 If affirmative to the previous question, indicate the reason why you stopped applying the ISR tax incentive.

Monday January 20, 2025 OFFICIAL GAZETTE 121 07D312000 (1) Corresponding to the month of: 07D315000 (2) Corresponding to the month of: 07D318000 (3) Corresponding to the month of: 07D321000 (4) Corresponding to the month of: 07D324000 (5) Corresponding to the month of: 07D327000 (6) Corresponding to the month of: 07D330000 (7) Corresponding to the month of: 07D333000 (8) Corresponding to the month of: 07D336000 (9) Corresponding to the month of: 07D339000 (10) Corresponding to the month of: 07D342000 (11) Corresponding to the month of: 07D345000 (12) Corresponding to the month of: 07D369000 (1) Corresponding to the month of: 07D372000 (2) Corresponding to the month of: 07D375000 (3) Corresponding to the month of: 07D378000 (4) Corresponding to the month of: 07D381000 (5) Corresponding to the month of: 07D384000 (6) Corresponding to the month of: 07D387000 (7) Corresponding to the month of: 07D390000 (8) Corresponding to the month of: 07D393000 (9) Corresponding to the month of: 07D396000 (10) Corresponding to the month of: 07D399000 (11) Corresponding to the month of: 07D402000 (12) Corresponding to the month of: 07D405000 What is your functional currency. 07D416000 If affirmative to the previous question, indicate the reason why you stopped applying the ISR tax incentive. 07D419000 (1) Corresponding to the month of: 07D422000 (2) Corresponding to the month of: 07D425000 (3) Corresponding to the month of: 07D428000 (4) Corresponding to the month of: 07D431000 (5) Corresponding to the month of: 07D434000 (6) Corresponding to the month of: 07D437000 (7) Corresponding to the month of: 07D440000 (8) Corresponding to the month of: 07D443000 (9) Corresponding to the month of: 07D446000 (10) Corresponding to the month of: 07D449000 (11) Corresponding to the month of: 07D452000 (12) Corresponding to the month of: 07D476000 (1) Corresponding to the month of: 07D479000 (2) Corresponding to the month of:

122 OFFICIAL GAZETTE Monday January 20, 2025 07D482000 (3) Corresponding to the month of: 07D485000 (4) Corresponding to the month of: 07D488000 (5) Corresponding to the month of: 07D491000 (6) Corresponding to the month of: 07D494000 (7) Corresponding to the month of: 07D497000 (8) Corresponding to the month of: 07D500000 (9) Corresponding to the month of: 07D503000 (10) Corresponding to the month of: 07D506000 (11) Corresponding to the month of: 07D509000 (12) Corresponding to the month of: 07D512000 What is your functional currency. Data automatically assigned by SIPRED 2024 once selected from a list (catalog). 07D020000 Start date of the current fiscal year. 07D021000 End date of the current fiscal year. 07D022000 Start date of the previous fiscal year. 07D023000 End date of the previous fiscal year. Data from the audited fiscal year and the previous fiscal year. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the date of start of the fiscal year (two for the day, two for the month and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month and four for the year, separated by slashes /). Example: start end 01/01/2024 31/12/2024 07D004000 Opted to audit its financial statements based on accumulated income (for the purposes of article 32-A CFF). 07D005000 Opted to audit its financial statements based on the value of its assets (for the purposes of article 32-A CFF). 07D006000 Opted to audit its financial statements based on the number of workers (for the purposes of article 32-A CFF). 07D008000 Is part of an association in participation. 07D009000 Is part of a trust. 07D015000 First audit report. 07D016000 It is a company specialized in investment in energy, electricity and infrastructure assets. 07D018000 Affiliate company. 07D019000 Subsidiary company. 07D030000 Carried out operations with related parties. 07D031000 If your answer was affirmative in index 07D030000. (must fill out annexes 12 and 13). 07D032000 Carried out operations with national related parties. 07D033000 Carried out operations with foreign related parties.

Monday January 20, 2025 OFFICIAL GAZETTE 123 07D034000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 07D035000 During the year, pending tax losses from previous years to be applied under article 9, fraction II of the LISR (if affirmative must fill out annex 18). 07D036000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for fiscal and customs provisions. 07D038000 Obtained any resolution from SAT or SHCP that affected its fiscal situation during the year. 07D047000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the year (includes PTU). 07D054000 Has filed any defense mechanism against fiscal provisions. 07D057000 Is obliged to disclose reportable schemes for the fiscal year. 07D065000 Celebrated derivative financial operations that had fiscal effects during the year in the Income Tax (if affirmative must fill out annex 9). 07D066000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (if affirmative must fill out annex 10). 07D067000 Conducted operations with residents abroad (if affirmative must fill out annex 15). 07D068000 Had loans during the year (if affirmative must fill out annex 17). 07D069000 Has had changes in denomination or trade name during the audited fiscal year. 07D070000 If affirmative to the previous index, has the notices of change of denomination or trade name before the federal taxpayer registry (for the purposes of article 29, fraction I of RCFF) also specify the RFC and previous names. 07D076000 Has had changes in fiscal address during the audited fiscal year. 07D077000 If affirmative to the previous index, has all notices of change of fiscal address (for the purposes of article 29, fraction III of RCFF). 07D078000 Has updated economic activities and obligations during the audited fiscal year. 07D079000 If affirmative to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 07D080000 For the audited fiscal year has the opening or closing notices made during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premise or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of RCFF). 07D081000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 CFF). 07D082000 Indicate if during the fiscal year its partners, shares or equivalent were sold by the taxpayer, if the same complied with what is provided in article 26, fraction XI of CFF. 07D083000 Has shareholders resident in the country. 07D084000 If affirmative to the previous index, are they registered in the federal taxpayer registry (for the purposes of article 27 CFF). 07D087000 Has employees. 07D095000 If negative to the question in index 07D087000 has any personnel service contracts (outsourcing). 07D101000 Obtained loss from the alienation of accounts and documents receivable in the year. 07D102000 Accounts and documents receivable in the year were ceded as part of a restructuring or payment of dividends or profits. 07D104000 Kept accounting for the purposes of article 28 of CFF, its regulations and with article

124 OFFICIAL GAZETTE Monday January 20, 2025 32, fraction I of LIVA. 07D105000 The supporting documentation of the records or entries is available at its fiscal address (for the purposes of article 28, fraction III of CFF). 07D112000 Journal. 07D113000 Ledger. 07D114000 Minutes of partners' or shareholders' meetings. 07D115000 Partners or shareholders. 07D116000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of LISR). 07D117000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B Bis of CFF). 07D119000 The taxpayer changed its business model. 07D120000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 07D121000 Recognized or reported said income. 07D122000 Issue receipts for activities performed and keep files (for the purposes of article 76, fractions II and XVII of LISR). 07D129000 Obtained tax refunds from the authority that generated interests. 07D130000 If affirmative, accumulated income from interests paid by the tax authority. 07D131000 Submit in due time and form the obligation provided in fraction I, of article 55 of LISR. 07D132000 Submit in due time and form the obligation provided in fraction II of article 55 of LISR. 07D133000 During the year, the taxpayer provided operation, administration or distribution services to investment companies in doubtful instruments or variable income investment companies, under the terms of the Investment Companies Law and other applicable legal norms. 07D134000 With respect to said activities, complied in due time and form with the obligation provided in fraction II of article 55 of LISR, as provided in article 89 of that same normative. 07D135000 Indicate if you alienated shares or intangibles during the year. 07D137000 Is a related party. 07D139000 Is a related party. 07D141000 Is a related party. 07D143000 Is a related party. 07D145000 Is a related party. 07D150000 Made withholding. 07D152000 In case of having a tax loss in the alienation of shares, submitted notice within the ten days following the date of the operation. 07D155000 Indicate if you transmitted monetary assets by more than 51%. 07D156000 Indicate if you carried out a refund or reduction of shares. 07D157000 Indicate if you refunded premium on share subscription.

Monday January 20, 2025 OFFICIAL GAZETTE 125 07D161000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses. 07D168000 Carried out derivative financial operations (for the purposes of article 20 of LISR). 07D170000 If affirmative, accumulated income from derivative financial operations. 07D172000 Made deductions related to derivative financial operations. 07D174000 Obtained losses in derivative financial operations with related parties in the terms of article 28, fraction XIX of LISR. 07D177000 Various losses meet all deduction requirements established by article 27 of LISR. 07D267000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 07D268000 If affirmative to the previous index, complied with all requirements provided in articles 187 and 188 of LISR. 07D269000 Was part of a trust for the acquisition or construction of real estate (fibra). 07D270000 If affirmative to the previous index, complied with all requirements provided in articles 187 and 188 of LISR. 07D272000 Verified that the tax paid abroad and credited in the year, effectively corresponds to an Income Tax for which there is a right to its credit, in accordance with the general rules issued by SAT. 07D273000 The credited tax was paid directly by the taxpayer abroad. 07D278000 Regarding an Income Tax paid by entities resident abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided in the applicable fiscal normative for its credit were met. 07D282000 Credits only the Income Tax paid abroad in the year. 07D283000 Indicate if you credit a remainder of the Income Tax paid abroad corresponding to previous years. 07D284000 Carried out operations with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (if affirmative must fill out annex 19). 07D300000 Regarding the Value Added Tax transferred that had been withheld according to article 1o.-A of this Law, said withholding had been entered in the terms and deadlines established (for the purposes of article 5o., fraction IV of LIVA). 07D302000 Opted to apply the ISR tax incentive in the Decree of tax incentives northern border region, published in DOF on December 31, 2018 (if affirmative must fill out from index 07140121000000 to 07140149000000 of annex 14). 07D304000 Is registered in the beneficiary registry of the stimulus for the northern border region. 07D308000 Stopped applying the ISR tax incentive indicated in the Decree of tax incentives northern border region, published in DOF on December 31, 2018. 07D311000 Submitted no later than the month following that in which it requested the cancellation, the complementary declarations of provisional payments in which it applied the stimulus and in its case, made the payment of the corresponding ISR. 07D349000 The age of the fiscal address, or of some branch, establishment or other in the northern border region is less than 18 months 07D352000 In addition to the northern border region stimulus, applied another fiscal treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 07D355000 Collaborated with the annual program of real-time verification for the purposes of article seventh, second paragraph, fraction IV, of the Decree of tax incentives northern border region, published in DOF on December 30, 2020.

126 OFFICIAL GAZETTE Monday January 20, 2025 07D359000 Opted to apply the IVA tax incentive indicated in the Decree of tax incentives northern border region, published in DOF on December 31, 2018. 07D361000 (a) alienation of goods. 07D362000 (b) provision of independent services. 07D363000 (c) granting of temporary use or enjoyment of goods. 07D364000 Stopped applying the IVA tax incentive indicated in the Decree of tax incentives northern border region, published in DOF on December 31, 2018. 07D367000 Is a natural or legal person with business activities obliged to make withholding for services for the purposes of article 1o., fraction IV of the IVA Law. 07D368000 In case the answer to the previous question is affirmative, indicate if you opted to make the withholding of IVA at the reduced rate of 3% of the value of the consideration effectively paid. 07D406000 Is obliged to carry volumetric control. 07D407000 Is importer of a specific sector. 07D409000 Opted to apply the ISR tax incentive in the Decree of tax incentives southern border region, published in DOF on December 30, 2020 (if affirmative must fill out from index 07140150000000 to 07140178000000 of annex 14). 07D411000 Is registered in the beneficiary registry of the stimulus for the southern border region. 07D415000 Stopped applying the ISR tax incentive indicated in the Decree of tax incentives southern border region, published in DOF on December 30, 2020. 07D418000 Submitted no later than the month following that in which it requested the cancellation, the complementary declarations of provisional payments in which it applied the stimulus and in its case, made the payment of the corresponding ISR. 07D456000 The age of the fiscal address, or of some branch, establishment or other in the southern border region is less than 18 months 07D459000 In addition to the southern border region stimulus, applied another fiscal treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 07D462000 Collaborated with the annual program of real-time verification for the purposes of article seventh, second paragraph, fraction VI of the Decree of tax incentives southern border region, published in DOF on December 30, 2020. 07D466000 Opted to apply the IVA tax incentive indicated in the Decree of tax incentives southern border region, published in DOF on December 30, 2020. 07D468000 (a) alienation of goods. 07D469000 (b) provision of independent services. 07D470000 (c) granting of temporary use or enjoyment of goods. 07D471000 Stopped applying the IVA tax incentive indicated in the Decree of tax incentives southern border region, published in DOF on December 30, 2020. 07D474000 Is a natural or legal person with business activities obliged to make withholding for services for the purposes of article 1o., fraction IV of the IVA Law. 07D475000 In case the answer to the previous question is affirmative, indicate if you opted to make the withholding of IVA at the reduced rate of 3% of the value of the consideration effectively paid. 07D513000 Is obliged to carry volumetric control. 07D514000 Is importer of a specific sector.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 127 Two-character alphabetic data, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 07D040000 The requirements established in the resolution (authorization or consultation) were met. 07D085000 Indicate whether you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire revised fiscal year. 07D086000 Indicate whether you verified that operations with that client or supplier are not given fiscal effect for the purposes of article 69-B of the Federal Fiscal Code. 07D094000 Created a reserve for employee pension or retirement funds or made changes to said fund (for the purposes of article 29 of the LISR and 65 of the RLISR). 07D106000 In the case of commission agents, carried out the separation in their accounting and records of the operations they carry out on their own account from those they carry out on behalf of the principal (for the purposes of articles 32 fraction II of the LIVA and 35 of the RLIVA). 07D107000 Issued and delivered fiscal vouchers (for the purposes of articles 32, fraction III of the LIVA, 20 and 74 of the RLIVA). 07D108000 Issued fiscal vouchers for the withholding of the tax that takes place in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2024). 07D109000 Provided monthly and in a timely manner to the tax authorities, information about the persons to whom taxes were withheld (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2024). 07D110000 Provided monthly and in a timely manner to the tax authorities, information about the payment, withholding, crediting and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities at the rate at which the Value Added Tax was transferred or was transferred to it, including activities for which it was not obliged to pay (for the purposes of article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2024). 07D118000 The taxpayer's actions related to the restructuring referred to in the previous index remained in the restructured group during the audited year. 07D123000 Issue fiscal vouchers in which the amount of payments made to residents abroad is recorded in accordance with title V of the LISR and the tax withheld (for the purposes of article 76, fraction III of the LISR). 07D124000 Keep a record of the operations carried out with securities issued in series (for the purposes of articles 76, fraction VIII of the LISR and 111 of the RLISR). 07D125000 Make payments of dividends or profits with negotiable checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI subsection a) of the LISR). 07D126000 Provide to the partners or shareholders to whom dividends were paid, a certificate indicating their amount, the ISR withheld, in which it is indicated whether the dividends come from any specific account or register (for the purposes of article 76, fraction XI, subsection b) of the LISR). 07D127000 Inform the tax authorities about loans, contributions for future capital increases or capital increases received in cash, in national or foreign currency, greater than $600,000 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the LISR, as well as the applicable rules of the RMF for 2024). 07D128000 Inform the tax authorities as indicated by the tax provisions about the counterpayments received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is more than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 07D162000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, of supervision, advisory or of any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR).

128 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 07D163000 In cases of technical assistance, technology transfer or royalties, it has been proven that the person who provided the knowledge had his own technical elements for this purpose, provided them directly and effectively carried out (for the purposes of article 27, fraction X of the LISR). 07D164000 In the case of per diems or travel expenses, it was verified that the requirements provided for in fraction V of article 28 of the LISR had been met. 07D165000 In the case of losses arising from the alienation of shares and other securities, as well as financial losses arising from financial derivatives of capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2024). 07D166000 For the determination of deductions for investments in cars and planes, the original amount of the investment is considered to be the maximum amount authorized in Law (for the purposes of articles 36, fractions II and III of the LISR). 07D167000 In the case of granting the use or temporary enjoyment of cars and planes, complied with the requirements established for their deduction (for the purposes of articles 28, fraction XIII of the LISR and 60 of the RLISR). 07D176000 When goods or rights are acquired by deed in payment or by adjudication, which cannot be retained in ownership by legal provision, they are not deducted in accordance with article 25 of the LISR (for the purposes of article 53 of the LISR). 07D178000 Has a pension, retirement and seniority premium fund. 07D180000 Deducts the returns from the investment of funds destined for reserves for the granting of pensions or retirements of personnel. 07D181000 The reserve for the pension fund is included in the annual inflation adjustment within the credits. 07D182000 In the exercise deducted uncollectible credits referred to in fraction V of article 25 of the LISR. 07D183000 In the case of losses from uncollectible credits, complies with the requirements set forth in fraction XV of article 27 of the LISR. 07D184000 For uncollectible accounts or losses, they were included for the purposes of the annual inflation adjustment until the last month of the first half of the year in which it is deducted, as stated in article 27, fraction XV, fourth paragraph of the LISR. 07D185000 Indicate whether you deducted provisions for tax purposes. 07D186000 If so, indicate whether the payment and supporting documentation met the tax requirements. 07D187000 Indicate whether you reduced your social capital. 07D188000 If so, indicate whether the distributable profit is determined in accordance with article 78 of the LISR. 07D189000 The CUCA and capital contributions match against the bank statement linked to the accounting, and the board minutes. 07D190000 Indicate whether the balance of the net fiscal profit account matches the declarations of the exercise and board minutes. 07D191000 For the purposes of the annual inflation adjustment, credits and debts in foreign currency are valued at the parity existing on the first day of the month, as stated in article 44 of the LISR. 07D218000 Transferred tax attributes such as tax losses, CUFIN, CUCA. 07D271000 Has the supporting documentation for the ISR paid abroad that was credited. 07D274000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad. 07D285000 Has a transfer pricing study for the operations carried out.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 129 07D287000 Credited tax paid in REFIPRES. 07D289000 Met all requirements to apply ISR withholding from REFIPRES. 07D291000 Indicate whether you declared tax on income subject to REFIPRES. 07D294000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said resident abroad was covered by the taxpayer himself. 07D295000 Applied what is provided for in article 1.13. of the Decree published in the DOF on December 26, 2013. 07D296000 Applied any treaty to avoid double taxation. 07D297000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the LISR. 07D298000 Met all requirements to apply a preferential withholding rate. 07D299000 Applied what is provided for in article 1.4. of the Decree published in the DOF on December 26, 2013. 07D301000 Applied what is provided for the purposes of article 2.2. of the Decree published in the DOF on December 26, 2013. 07D350000 Has a branch, agency or any other establishment located within the border region, to which the Border Region North Tax Incentives Decree, published in the DOF on December 31, 2018, applies. 07D351000 Located in the circumstances of article sixth, fraction XI of the Border Region North Tax Incentives Decree, published in the DOF on December 31, 2018. 07D366000 Located in the circumstances of articles tenth third, fraction IV of the Border Region North Tax Incentives Decree, published in the DOF on December 31, 2018. 07D457000 Has a branch, agency or any other establishment located within the border region, to which the Border Region South Tax Incentives Decree, published in the DOF on December 30, 2020, applies. 07D458000 Located in the circumstances of article sixth, fraction XI of the Border Region South Tax Incentives Decree, published in the DOF on December 30, 2020. 07D473000 Located in the circumstances of articles twelfth, fraction V of the Border Region South Tax Incentives Decree, published in the DOF on December 30, 2020. Three-character alphabetic data, (yes, no or n/a) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 07D042000 Date of letter 1. 07D044000 Date of letter 2. 07D046000 Date of letter 3. 07D049000 Date of resolution 1. 07D051000 Date of resolution 2. 07D053000 Date of resolution 3. 07D055000 Date of sending the multiple informative declaration. (normal). 07D056000 Date of sending the multiple informative declaration. (last complementary). 07D063000 Date of presentation of the normal informative declaration. 07D064000 Date of presentation of the informative declaration (last complementary). 07D193000 Date on which the merger took effect. 07D217000 Date on which the spin-off took effect. 07D263000 Start date of liquidation. 07D306000 Date of authorization to apply the ISR tax incentive. 07D310000 Date when the ISR tax incentive ceased to be applied due to any of the above circumstances.

130 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 07D313000 (1) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D316000 (2) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D319000 (3) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D322000 (4) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D325000 (5) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D328000 (6) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D331000 (7) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D334000 (8) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D337000 (9) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D340000 (10) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D343000 (11) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D346000 (12) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D356000 Date of presentation of the annual collaboration report to the real-time verification program. 07D360000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Border Region North Tax Incentives Decree, published in the DOF on December 31, 2018. 07D365000 Date when the VAT incentive ceased to be applied. 07D370000 (1) Date of presentation of the remittance of withheld VAT. 07D373000 (2) Date of presentation of the remittance of withheld VAT. 07D376000 (3) Date of presentation of the remittance of withheld VAT. 07D379000 (4) Date of presentation of the remittance of withheld VAT. 07D382000 (5) Date of presentation of the remittance of withheld VAT. 07D385000 (6) Date of presentation of the remittance of withheld VAT. 07D388000 (7) Date of presentation of the remittance of withheld VAT. 07D391000 (8) Date of presentation of the remittance of withheld VAT. 07D394000 (9) Date of presentation of the remittance of withheld VAT. 07D397000 (10) Date of presentation of the remittance of withheld VAT. 07D400000 (11) Date of presentation of the remittance of withheld VAT. 07D403000 (12) Date of presentation of the remittance of withheld VAT. 07D413000 Date of authorization to apply the ISR tax incentive. 07D417000 Date when the ISR tax incentive ceased to be applied due to any of the above circumstances. 07D420000 (1) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D423000 (2) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 131 07D426000 (3) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D429000 (4) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D432000 (5) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D435000 (6) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D438000 (7) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D441000 (8) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D444000 (9) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D447000 (10) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D450000 (11) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D453000 (12) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D463000 Date of presentation of the annual collaboration report to the real-time verification program. 07D467000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Border Region South Tax Incentives Decree, published in the DOF on December 30, 2020. 07D472000 Date when the VAT incentive ceased to be applied. 07D477000 (1) Date of presentation of the remittance of withheld VAT. 07D480000 (2) Date of presentation of the remittance of withheld VAT. 07D483000 (3) Date of presentation of the remittance of withheld VAT. 07D486000 (4) Date of presentation of the remittance of withheld VAT. 07D489000 (5) Date of presentation of the remittance of withheld VAT. 07D492000 (6) Date of presentation of the remittance of withheld VAT. 07D495000 (7) Date of presentation of the remittance of withheld VAT. 07D498000 (8) Date of presentation of the remittance of withheld VAT. 07D501000 (9) Date of presentation of the remittance of withheld VAT. 07D504000 (10) Date of presentation of the remittance of withheld VAT. 07D507000 (11) Date of presentation of the remittance of withheld VAT. 07D510000 (12) Date of presentation of the remittance of withheld VAT. Data on the date of the letter, of the resolution, of the sending of the multiple informative declaration and when the spin-off took effect. These data will be composed of ten alphanumeric characters corresponding to the date of the letter, of the resolution and of the sending of the multiple informative declaration (two for the day, two for the month and four for the year separated by diagonals /). 07D010000 Name or corporate name of settlor. 07D011000 Name or corporate name of trustee. 07D012000 Name or corporate name of beneficiary (1). 07D013000 Name or corporate name of beneficiary (2). 07D014000 Name or corporate name of beneficiary (3). 07D037000 Specify the criterion number(s).

132 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 07D041000 Letter number 1. 07D043000 Letter number 2. 07D045000 Letter number 3. 07D048000 Resolution number 1. 07D050000 Resolution number 2. 07D052000 Resolution number 3. 07D058000 Identification number (field 1). 07D059000 Identification number (field 2). 07D060000 Identification number (field 3). 07D061000 Identification number (field 4). 07D062000 Identification number (field 5). 07D136000 Buyer name 1. 07D138000 Buyer name 2. 07D140000 Buyer name 3. 07D142000 Buyer name 4. 07D144000 Buyer name 5. 07D195000 Merging company: name or corporate name. 07D197000 Merged 1: name or corporate name. 07D199000 Merged 2: name or corporate name. 07D201000 Merged 3: name or corporate name. 07D203000 Merged 4: name or corporate name. 07D205000 Merged 5: name or corporate name. 07D207000 Merged 6: name or corporate name. 07D209000 Merged 7: name or corporate name. 07D211000 Merged 8: name or corporate name. 07D213000 Merged 9: name or corporate name. 07D215000 Merged 10: name or corporate name. 07D305000 Letter number of authorization to apply the ISR tax incentive. 07D307000 Number or registration key in the beneficiary registry of the incentive for the northern border region. 07D348000 Indicate whether the applied tax incentive is by domicile, branch, establishment or other. 07D353000 Benefit obtained, derived from the application of the tax incentive applied. 07D357000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 07D358000 Place of presentation of the annual collaboration report to the real-time verification program. 07D408000 If affirmative to the previous index, indicate which one. 07D412000 Letter number of authorization to apply the ISR tax incentive. 07D414000 Number or registration key in the beneficiary registry of the incentive for the southern border region. 07D455000 Indicate whether the applied tax incentive is by domicile, branch, establishment or other. 07D460000 Benefit obtained, derived from the application of the tax incentive applied. 07D464000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 07D465000 Place of presentation of the annual collaboration report to the real-time verification program. 07D515000 If affirmative to the previous index, indicate which one.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 133 Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, diagonals, brackets, parentheses, etc.). 07D025000 RFC 1. 07D026000 RFC 2. 07D027000 RFC 3. 07D028000 RFC 4. 07D029000 RFC 5. 07D071000 (specify previous name). 07D072000 (specify previous name). 07D073000 (specify previous name). 07D074000 (specify previous name). 07D075000 (specify previous name). 07D096000 (specify outsourcing society name). 07D097000 (specify outsourcing society name). 07D098000 (specify outsourcing society name). 07D099000 (specify outsourcing society name). 07D100000 (specify outsourcing society name). 07D194000 Merging company: RFC. 07D196000 Merged 1: RFC. 07D198000 Merged 2: RFC. 07D200000 Merged 3: RFC. 07D202000 Merged 4: RFC. 07D204000 Merged 5: RFC. 07D206000 Merged 6: RFC. 07D208000 Merged 7: RFC. 07D210000 Merged 8: RFC. 07D212000 Merged 9: RFC. 07D214000 Merged 10: RFC. 07D219000 Spin-off 1: RFC. 07D223000 Spin-off 2: RFC. 07D227000 Spin-off 3: RFC. 07D231000 Spin-off 4: RFC. 07D235000 Spin-off 5: RFC. 07D239000 Spin-off 6: RFC. 07D243000 Spin-off 7: RFC. 07D247000 Spin-off 8: RFC. 07D251000 Spin-off 9: RFC. 07D255000 Spin-off 10: RFC. 07D259000 Spinning-off company: RFC. 07D264000 (liquidator 1 specify name designation or corporate name). 07D265000 (liquidator 2 specify name designation or corporate name). 07D266000 (liquidator 3 specify name designation or corporate name).

134 OFFICIAL GAZETTE Monday, January 20, 2025

Data, RFC. Data of maximum 13 alphanumeric characters composed of:

• four letters for individuals; or underscore and three letters for legal entities.
• six numeric characters corresponding to the date (two characters for year, two for month, and two for day).
• three alphanumeric characters for homonymy. Use of uppercase alphabetic characters. This data cannot contain special characters (commas, brackets, parentheses, etc., except the & character). 07D007000 In the event of a negative response to all questions in indices 07D004000, 07D005000, and 07D006000 above, state the reason for presenting the audit report. Alphanumeric character data. These data may contain special characters (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 07D088000 Number of workers. 07D089000 Total ISR withheld and paid on salaries. 07D090000 Total ISR withheld and paid on assimilated salaries. 07D091000 Employment subsidy delivered in cash to workers during the fiscal year. 07D092000 Total income from salaries and wages and assimilated concepts. 07D093000 Total exempt income from salaries and wages. 07D103000 Amount of VAT that originated said operation. 07D111000 Amount of VAT withheld regarding services referred to in fraction IV of article 1o.-A of the VAT Law. 07D146000 Total income from sale of shares. 07D147000 Total income from sale of intangibles. 07D148000 Total average cost of disposed shares. 07D149000 Total original amount of adjusted investment. 07D151000 Amount of payment for the operation. 07D153000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest under article 8 of the Income Tax Law. 07D154000 Deductible amount from financial derivative operations agreed outside recognized markets. 07D158000 Amount of refund or capital reduction effected. 07D159000 Income Tax derived from fraction I of article 78. 07D160000 Income Tax derived from fraction II of article 78. 07D171000 Indicate the amount of the corresponding accumulation. 07D173000 In the event of an affirmative response, indicate the amount of the corresponding deduction. 07D175000 In the event of an affirmative response, indicate the corresponding amount. 07D179000 Indicate whether the total amount of the reserve for pension funds, retirement benefits, and seniority premiums is invested in accordance with article 29, fraction II of the current Income Tax Law for the audited fiscal year. 07D220000 Asset value: 07D221000 Liability value: 07D222000 Share capital value:

Monday, January 20, 2025 OFFICIAL GAZETTE 135 07D224000 Asset value: 07D225000 Liability value: 07D226000 Share capital value: 07D228000 Asset value: 07D229000 Liability value: 07D230000 Share capital value: 07D232000 Asset value: 07D233000 Liability value: 07D234000 Share capital value: 07D236000 Asset value: 07D237000 Liability value: 07D238000 Share capital value: 07D240000 Asset value: 07D241000 Liability value: 07D242000 Share capital value: 07D244000 Asset value: 07D245000 Liability value: 07D246000 Share capital value: 07D248000 Asset value: 07D249000 Liability value: 07D250000 Share capital value: 07D252000 Asset value: 07D253000 Liability value: 07D254000 Share capital value: 07D256000 Asset value: 07D257000 Liability value: 07D258000 Share capital value: 07D260000 Asset value: 07D261000 Liability value: 07D262000 Share capital value: 07D275000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 07D276000 Amount of ISR paid abroad from wealth source abroad. 07D277000 Amount of non-creditable and non-deductible ISR under article 5 of the Income Tax Law. 07D286000 Total accumulative or taxable income during the fiscal year from REFIPRES. 07D288000 Amount of foreign tax credit paid. 07D290000 Amount of withheld Income Tax credit. 07D292000 Amount of tax on income subject to REFIPRES. 07D293000 Amount of dividends or profits subject to preferential fiscal regimes under the tenth paragraph of article 177 of the Income Tax Law. 07D314000 (1) Amount paid in the supplementary declaration. 07D317000 (2) Amount paid in the supplementary declaration.

136 OFFICIAL GAZETTE Monday, January 20, 2025 07D320000 (3) Amount paid in the supplementary declaration. 07D323000 (4) Amount paid in the supplementary declaration. 07D326000 (5) Amount paid in the supplementary declaration. 07D329000 (6) Amount paid in the supplementary declaration. 07D332000 (7) Amount paid in the supplementary declaration. 07D335000 (8) Amount paid in the supplementary declaration. 07D338000 (9) Amount paid in the supplementary declaration. 07D341000 (10) Amount paid in the supplementary declaration. 07D344000 (11) Amount paid in the supplementary declaration. 07D347000 (12) Amount paid in the supplementary declaration. 07D354000 Amount of the benefit. 07D371000 (1) Amount paid. 07D374000 (2) Amount paid. 07D377000 (3) Amount paid. 07D380000 (4) Amount paid. 07D383000 (5) Amount paid. 07D386000 (6) Amount paid. 07D389000 (7) Amount paid. 07D392000 (8) Amount paid. 07D395000 (9) Amount paid. 07D398000 (10) Amount paid. 07D401000 (11) Amount paid. 07D404000 (12) Amount paid. 07D421000 (1) Amount paid in the supplementary declaration. 07D424000 (2) Amount paid in the supplementary declaration. 07D427000 (3) Amount paid in the supplementary declaration. 07D430000 (4) Amount paid in the supplementary declaration. 07D433000 (5) Amount paid in the supplementary declaration. 07D436000 (6) Amount paid in the supplementary declaration. 07D439000 (7) Amount paid in the supplementary declaration. 07D442000 (8) Amount paid in the supplementary declaration. 07D445000 (9) Amount paid in the supplementary declaration. 07D448000 (10) Amount paid in the supplementary declaration. 07D451000 (11) Amount paid in the supplementary declaration. 07D454000 (12) Amount paid in the supplementary declaration. 07D461000 Amount of the benefit. 07D478000 (1) Amount paid. 07D481000 (2) Amount paid. 07D484000 (3) Amount paid. 07D487000 (4) Amount paid. 07D490000 (5) Amount paid. 07D493000 (6) Amount paid.

Monday, January 20, 2025 OFFICIAL GAZETTE 137 07D496000 (7) Amount paid. 07D499000 (8) Amount paid. 07D502000 (9) Amount paid. 07D505000 (10) Amount paid. 07D508000 (11) Amount paid. 07D511000 (12) Amount paid. For the purposes of these data, figures representing amounts related to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special characters such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits 0 to 9. Amount-indicating quantities must be recorded in pesos, not in thousands of pesos. 07D303000 Indicate the percentage that the income of the immediate prior fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of this. 07D410000 Indicate the percentage that the income of the immediate prior fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of this. Numeric character data with two decimals. They will be recorded with integers and two decimals, without the percentage sign. Annex Data to Provide 1.- Statement of Financial Position. 2024 and 2023. 2.- Statement of Comprehensive Income. Total 2024 and 2023 related parties 2024 and 2023, unrelated parties 2024 and 2023. 3.- Statement of Changes in Equity. Contributed capital: share capital, contributions for future capital increases formalized in shareholder meetings, preference share premium, other contributed capital accounts, retained earnings: capital reserves, accumulated results, result of prior periods, valuation of financial instruments to collect or sell, income and expenses related to assets held for disposal, remeasurement of defined benefit employee benefits, result from holdings of non-monetary assets, participation in OCI of other entities, other retained earnings accounts, net profit, net loss, total controlling interest, non-controlling interest and total equity. 4.- Statement of Cash Flows. 2024 and 2023. 5.- Comparative analysis of income statement accounts. 2024, 2023, related and unrelated parties 2024 and 2023, accumulative or deductible for Income Tax: 2024 and 2023, non- accumulative or non-taxable (income) non-deductible (expenses) for Income Tax 2024 and 2023. 6.- List of contributions owed by the taxpayer as a direct subject or in their capacity as a withholding agent. Taxable base, contribution determined by audit owed or to the taxpayer's credit, contribution owed or balance to credit determined by the taxpayer, difference and immaterial differences not investigated by audit.

138 OFFICIAL GAZETTE Monday, January 20, 2025 Annex Data to Provide 7.- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from prior fiscal years, total contributions to be paid and amount of the contribution in litigation. 8.- Reconciliation between accounting and fiscal result for Income Tax purposes. 2024 and 2023. 9.- Financial Derivative Operations. Sum of notional amounts, profit by counterparty, loss by counterparty, net effect. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of investment, amount of profits (losses) from prior years in the percentage of participation, amount of the profit (loss) of the fiscal year in the percentage of participation, value of the investment. 11.- Partners or shareholders who held shares or partnership interests. Amount of contributions that are not share subscription premium, amount of capital withdrawals, amount of loans made and received, amount of share subscription premium. 12.- Transactions with related parties. Value of the operation and/or investment for fiscal purposes (even with zero value), amount of taxpayer's fiscal adjustment so that the operation would be considered as agreed with independent parties in comparable transactions, modified amount. 13.- Taxpayer information on transactions with related parties. Data to provide. 14.- Informative data. Amount. 15.- Transactions carried out with residents abroad. Amount of the operation, ISR withheld determined by audit, ISR withheld paid, difference. 16.- Investments. MOI at the beginning of the fiscal year, balance pending deduction at the beginning of the fiscal year, plus: MOI of acquisitions during the fiscal year, minus: disposals and/or write-offs during the fiscal year, minus: deduction in the fiscal year, minus: immediate deduction in the fiscal year, balance pending deduction at the end of the fiscal year. 17.- Loans. Outstanding loan balance as of December 31, 2023, total amount of interest paid and/or accrued, ISR withheld in the fiscal year, outstanding balance as of December 31, 2024, total amount of interest deducted in the audited fiscal year.

Monday, January 20, 2025 OFFICIAL GAZETTE 139 Annex Data to Provide 19.- Transactions subject to preferential fiscal regimes. Total amount of fiscal profits or losses in share participation, total accumulative or taxable income in the fiscal year, direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): amount, contributions and refunds: total amount of investments or contributions made during the fiscal year, contributions and refunds: total amount of capital refunds received during the fiscal year, data of the entity located in a preferential fiscal regime: total fiscal profits or losses of the fiscal year, data of the entity located in a preferential fiscal regime: total distributed profits in the fiscal year, data of the entity located in a preferential fiscal regime: total amount of assets not subject to business activity, data of the entity located in a preferential fiscal regime: total amount of assets subject to business activity, tax on income subject to REFIPRES. 20.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). Amount of accumulative income of the previous fiscal year of each of the group members or each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and all group members or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending deduction from prior years (applicable from fiscal year 2021), total interest income accrued, net interest, fiscal profit (loss), total accrued interest deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit, non-deductible interest. Note: The order of this data is for informational purposes only; for entry, refer to the guide format. For the purposes of these data, figures representing amounts related to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special characters such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits 0 to 9. Amount-indicating quantities must be recorded in pesos, not in thousands of pesos. Annex Data to Provide 4.1.- Notes to the financial statements. Text regarding the notes to the financial statements. 6.1.- Declaration. Text regarding the declaration.

140 OFFICIAL GAZETTE Monday, January 20, 2025 Alphanumeric character data. These texts may contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to Provide 6.- List of contributions owed by the taxpayer as a direct subject or in their capacity as a withholding agent. Rate, tariff, or fee. 9.- Financial Derivative Operations. Percentage of cash settlement, percentage of in-kind settlement, proportion representing of accumulative income and/or authorized deductions. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 11.- Partners or shareholders who held shares or partnership interests. Percentage of partner or shareholder participation in the fiscal year, percentage of agreed interest rate in case of loans received. 15.- Transactions carried out with residents abroad. Rate. 17.- Loans. Percentage of the interest rate, ISR withholding rate. 19.- Transactions subject to preferential fiscal regimes. Effective rate of Income Tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): percentage, preferential rate by treaty. 20.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). Proportion of income. For the purposes of these data, figures representing amounts related to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special characters such as: peso sign, commas, parentheses, etc., they must consist only of digits 0 to 9. Annex Data to Provide 7.- List of contributions to be paid. Credit institution or SAT, installment payment (data of the free writing): receiving administration. 9.- Financial Derivative Operations. Country of residence, number of contracts entered into, concept of financial derivative operations (for the purposes of article 16-A of the Federal Tax Code), type of financial derivative operations (for the purposes of article 20 of the Income Tax Law), type of market and name of the market. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, method of payment (fund transfer, capitalization of credits or debts, etc.).

Monday, January 20, 2025 OFFICIAL GAZETTE 141 11.- Partners or shareholders who held shares or partnership interests. Country of residence for fiscal purposes, destination of the loan, method of payment (fund transfer, capitalization of credits or debts, etc.). 12.- Transactions with related parties. Type of operation, in case that in the "type of operation" column, any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence, transfer pricing method applied. 15.- Transactions carried out with residents abroad. Type of operation, in case that in the "type of operation" column, any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence. 17.- Loans. Type of financing, in case that in the "type of financing" column, the concept "other" was selected, specify concept: country of residence for fiscal purposes, type of currency, denomination of the interest rate, frequency of interest payment exigibility, in case that in the "frequency of interest payment exigibility" column the concept "other" was selected, specify concept: destination of the borrowed capital. 19.- Transactions subject to preferential fiscal regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "type of operation", any of the concepts of "other income" or other payments was selected, specify concept, in the case of income generated in participation with other entities, activity performed by the entity in which it participates, transactions with trust or with the entity or foreign legal figure transparent for fiscal purposes, description of the trust's object, character with which it participates in the trust or in the entity or foreign legal figure transparent for fiscal purposes, indicate if it used an tax rate or exemption provided in any treaty that Mexico has entered into to avoid double taxation. Alphanumeric character data. Alphabetic characters only in uppercase. These texts cannot contain special characters (commas, brackets, parentheses, etc.). Annex Data to Provide 7.- List of contributions to be paid. Payment date, installment payment (data of the free writing): submission date, payment authorization letter from partial installments: date. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in its subsidiary. 11.- Partners or shareholders who held shares or partnership interests. Holding period: from and to. 17.- Loans. Validity of the loan from and to. 19.- Transactions subject to preferential fiscal regimes. Trust or entity or foreign legal figure transparent for fiscal purposes: validity from, trust or entity or foreign legal figure transparent for fiscal purposes: validity to.

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Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example 25/03/2018. These data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits 0 to 9 and the slash /.

Annex Data to provide 18.- Integration of fiscal losses from previous years. 2023 to 2013. For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data with four decimals. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits 0 to 9.

Annex Data to provide 12.- Transactions with related parties. The operation involves unique and valuable contributions (yes or no); if affirmative, indicate in the annex called additional information, which unique and valuable contributions are involved; the operation is agreed upon as with independent parties in comparable operations (yes or no); values of acts or activities for VAT, or creditable VAT (deductions) were modified as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2., fraction I, of the RMF 2024) (yes or no); indicate if you benefited from treaties to avoid double taxation (yes, no, n/a). 15.- Transactions carried out with residents abroad. Mexico has a broad information exchange agreement with the country in the previous column (yes or no); indicate if it is a related party (yes or no); withholding and payment were made for this operation (yes or no); benefits of any treaty concluded by Mexico to avoid double taxation were applied (yes or no). 17.- Loans. Were you an effective beneficiary of the interests (yes or no); did you guarantee the loan (yes or no); did you carry out placements abroad (yes or no). 18.- Integration of fiscal losses from previous years. 2023 to 2013. 19.- Transactions subject to preferential tax regimes. The accounting is available to the authority (yes or no); does it have any intermediate entity (yes or no); in the case of income generated in participation with other entities, do you have the information of the entity that generated income by participation with other entities (yes or no); transactions with trusts or with the entity or foreign legal figure fiscally transparent, indicate if the information is for the case of income generated in trusts and similar (yes or no). 20.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the LISR). Are you located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no).

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Data of two alphabetical characters, (yes, no) in uppercase. Data of two alphabetical characters, (yes, no or n/a) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).

Annex Data to provide 7.- List of contributions to pay. Operation number, installment payment (data of the free writing): folio number, authorization letter for installment payment: number. 9.- Derivative financial operations. Tax identification number or RFC. 10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number. 11.- Partners or shareholders who had shares or social parts. Tax identification number or RFC. 12.- Transactions with related parties. Tax identification number or RFC. 15.- Transactions carried out with residents abroad. Tax identification number. 17. Loans. Tax identification number or RFC, creditor registration number of the resident abroad before the SAT valid during the audited exercise, number of authorization letter of the CNBV for the public offer abroad of securities issued in Mexico. 18.- Integration of fiscal losses from previous years. 2023 to 2013. 19.- Transactions subject to preferential tax regimes. Tax identification number. 20.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the persons members of the group or of each related party.

For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetical characters only in uppercase. For the purposes of the RFC data of the annexes: 11.- partners or shareholders who had shares or social parts, 12.- transactions with related parties, and 18.- integration of fiscal losses from previous years, the data will be recorded according to the following characteristics: Data of 13 alphanumeric characters maximum, composed of: Four letters for natural persons, or underscore and three letters for legal persons. Six numeric characters corresponding to the date (four characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetical characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &).

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Content and characteristics for filling out the audit report. Data applicable to the audit report of: D. Non-bank financial intermediaries Identification Data Data to provide: Taxpayer, legal representative, public accountant. 10A000000 RFC (of the taxpayer). 10B000000 RFC (of the public accountant). 10B015000 RFC (of the firm). 10C000000 RFC (of the legal representative). Data, RFC of the taxpayer, legal representative, public accountant, and firm. Data of 13 alphanumeric characters maximum, composed of:

• Four letters for natural persons; or underscore and three letters for legal persons.
• Six numeric characters corresponding to the date, (two characters for year, two for month, and two for day).
• Three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101XXX. Use of alphabetical characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). 10A001000 Name or corporate name. 10B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 10B014000 Name of the firm. 10C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name will be recorded: paternal surname, maternal surname, and name(s), of the legal representative, public accountant, and firm. Data of alphanumeric characters. Alphabetical characters only in uppercase. 10B002000 CURP (of the public accountant). 10C004000 CURP (of the legal representative). Data of 18 alphanumeric characters maximum, composed of:
• Four alphabetical characters.
• Six numeric characters.
• Six alphabetical characters.
• One alphabetical or numeric character.
• One numeric character. Use of alphabetical characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). Fiscal address of the taxpayer, legal representative, and public accountant: 10A002000 Federal entity (of the taxpayer). 10B004000 Federal entity (of the public accountant). 10C005000 Federal entity (of the legal representative). 10C015000 Entity where the notary is located (legal representative).

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Data chosen from a list (catalog). 10A003000 Borough or municipality (of the taxpayer). 10B005000 Borough or municipality (of the public accountant). 10C006000 Borough or municipality (of the legal representative). Data borough or municipality complete. Data of alphabetical characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 10A004000 Neighborhood or locality (of the taxpayer). 10B006000 Neighborhood or locality (of the public accountant). 10C007000 Neighborhood or locality (of the legal representative). Data neighborhood or locality complete. Data of alphanumeric characters. Alphabetical characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 10A005000 Postal code (of the taxpayer). 10B007000 Postal code (of the public accountant). 10C008000 Postal code (of the legal representative). Data postal code complete. Data of five exact numeric characters, without sign. This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits 0 to 9. 10A006000 Street, exterior and interior number (of the taxpayer). 10B008000 Street, exterior and interior number (of the public accountant). 10C009000 Street, exterior and interior number (of the legal representative). Data of street and number complete. Data of alphanumeric characters. Alphabetical characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 10A007000 City or population (of the taxpayer). 10B009000 City or population (of the public accountant). 10C010000 City or population (of the legal representative). Data, city or population complete. Data of alphanumeric characters. Alphabetical characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 10A008000 Telephone (of the taxpayer). 10B010000 Telephone (of the public accountant or of the firm). 10C011000 Telephone (of the legal representative). Data of twenty alphanumeric characters maximum. This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits 0 to 9. 10A009000 Email (of the taxpayer). 10B011000 Email (of the public accountant). 10B012000 Email of the tax mailbox. 10C012000 Email (of the legal representative).

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Data of alphanumeric characters. Alphabetical characters can be recorded in lowercase. This data can contain special signs (periods, hyphens, at sign, etc.). 10A010000 Name of the economic group to which it belongs. Text or name of the economic group, assigned automatically by SIPRED 2024 once the activity key for tax purposes was selected. 10A011000 Activity key for tax purposes. Data economic activity or predominant activity also known as business, assigned automatically by SIPRED 2024 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.). 10C002000 National (legal representative). 10C003000 Foreigner (legal representative). Data of two alphabetical characters (yes or no). Use only alphabetical characters in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.). 10C013000 Deed number (legal representative). 10C014000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits 0 to 9. 10C016000 Date of power (legal representative). 10C017000 Date of appointment (legal representative). Data of the certification of the power and of the appointment of the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power (two for the day, two for the month, and four for the year separated by slashes /). 10B003000 Public accountant registration number. 10B016000 Firm registration number. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to their firm will be recorded. Data of five exact numeric characters, without sign. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits 0 to 9. 10B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Data of alphanumeric characters. Alphabetical characters only in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.). General Data. Data to provide: 10D000000 Competent authority. 10D001000 Headquarters to which the ADAF belongs. 10D002000 Administration. 10D003000 Obligated or optional. 10D008000 Type of society.

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10D018000 Type of special taxpayer. 10D026000 Select the costing system you use for tax purposes: 10D031000 Type of opinion. 10D046000 It is: 10D187000 It was carried out for purposes of: 10D202000 In what capacity did you participate in any merger: 10D226000 In what capacity did you participate in any spin-off: 10D289000 Indicate the country where the resident foreign societies paid the Income Tax that the taxpayer credits (1). 10D290000 Indicate the country where the resident foreign societies paid the Income Tax that the taxpayer credits (2). 10D291000 Indicate the country where the resident foreign societies paid the Income Tax that the taxpayer credits (3). 10D327000 In the affirmative case to the previous question, indicate the reason why you stopped applying the ISR tax incentive. 10D330000 (1) Corresponding to the month of: 10D333000 (2) Corresponding to the month of: 10D336000 (3) Corresponding to the month of: 10D339000 (4) Corresponding to the month of: 10D342000 (5) Corresponding to the month of: 10D345000 (6) Corresponding to the month of: 10D348000 (7) Corresponding to the month of: 10D351000 (8) Corresponding to the month of: 10D354000 (9) Corresponding to the month of: 10D357000 (10) Corresponding to the month of: 10D360000 (11) Corresponding to the month of: 10D363000 (12) Corresponding to the month of: 10D387000 (1) Corresponding to the month of: 10D390000 (2) Corresponding to the month of: 10D393000 (3) Corresponding to the month of: 10D396000 (4) Corresponding to the month of: 10D399000 (5) Corresponding to the month of: 10D402000 (6) Corresponding to the month of: 10D405000 (7) Corresponding to the month of: 10D408000 (8) Corresponding to the month of: 10D411000 (9) Corresponding to the month of: 10D414000 (10) Corresponding to the month of: 10D417000 (11) Corresponding to the month of: 10D420000 (12) Corresponding to the month of: 10D423000 What is your functional currency. 10D434000 In the affirmative case to the previous question, indicate the reason why you stopped applying the ISR tax incentive. 10D437000 (1) Corresponding to the month of: 10D440000 (2) Corresponding to the month of:

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10D443000 (3) Corresponding to the month of: 10D446000 (4) Corresponding to the month of: 10D449000 (5) Corresponding to the month of: 10D452000 (6) Corresponding to the month of: 10D455000 (7) Corresponding to the month of: 10D458000 (8) Corresponding to the month of: 10D461000 (9) Corresponding to the month of: 10D464000 (10) Corresponding to the month of: 10D467000 (11) Corresponding to the month of: 10D470000 (12) Corresponding to the month of: 10D494000 (1) Corresponding to the month of: 10D497000 (2) Corresponding to the month of: 10D500000 (3) Corresponding to the month of: 10D503000 (4) Corresponding to the month of: 10D506000 (5) Corresponding to the month of: 10D509000 (6) Corresponding to the month of: 10D512000 (7) Corresponding to the month of: 10D515000 (8) Corresponding to the month of: 10D518000 (9) Corresponding to the month of: 10D521000 (10) Corresponding to the month of: 10D524000 (11) Corresponding to the month of: 10D527000 (12) Corresponding to the month of: 10D530000 What is your functional currency. Data assigned automatically by SIPRED 2024 once selected from a list (catalog). 10D022000 Start date of the fiscal exercise. 10D023000 End date of the fiscal exercise. 10D024000 Start date of the previous fiscal exercise. 10D025000 End date of the previous fiscal exercise. Data of the fiscal exercise being audited and of the previous fiscal exercise. Divided into start of exercise and end of exercise. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal exercise (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal exercise, (two for the day, two for the month, and four for the year, separated by slashes /). Example: start end 01/01/2024 31/12/2024 10D004000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 10D005000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 10D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF).

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10D009000 Is part of an association in participation. 10D010000 Is part of a trust. 10D016000 First audit. 10D017000 It is a specialized society in the investment in energy, electricity, and infrastructure assets. 10D019000 Affiliate company. 10D020000 Subsidiary company. 10D021000 Cooperative society. 10D037000 Carried out transactions with related parties. 10D038000 If your answer was affirmative in index 10D037000 (must fill out annexes 13 and 14). 10D039000 Carried out transactions with national related parties. 10D040000 Carried out transactions with foreign related parties. 10D041000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 10D042000 In the exercise, fiscal losses pending application from previous years referred to in fraction II of article 9 of the LISR decreased (in the affirmative case must fill out annex 19). 10D043000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 10D045000 Obtained any resolution from the SAT or SHCP that affected its fiscal situation during the exercise. 10D054000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the exercise (includes PTU). 10D061000 Has filed any defense means against tax provisions. 10D064000 Is obliged to reveal reportable schemes for the fiscal exercise. 10D072000 Celebrated derivative financial operations that had tax effects during the exercise in the Income Tax (in the affirmative case must fill out annex 10). 10D073000 Maintained permanent investments in subsidiaries, associates, and affiliates during the exercise (in the affirmative case must fill out annex 11). 10D074000 Carried out transactions with residents abroad (in the affirmative case must fill out annex 16). 10D075000 Had loans during the exercise (in the affirmative case must fill out annex 18). 10D076000 Has had changes of name or corporate name during the audited fiscal exercise. 10D077000 In the affirmative case to the previous index, has the notices of change of name or corporate name before the federal taxpayer registry (for the purposes of article 29, fraction I of the RCFF), also specify the previous RFC and names. 10D083000 Has had changes of fiscal address during the audited fiscal exercise. 10D084000 In the affirmative case to the previous index, has all the notices of change of fiscal address (for the purposes of article 29, fraction III of the RCFF). 10D085000 Has updated economic activities and obligations during the audited fiscal exercise. 10D086000 In the affirmative case to the previous index, has all the notices of update of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF). 10D087000 For the audited fiscal exercise, has the notices of opening or closure carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF).

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10D088000 During the fiscal year, notices of balance compensation were filed (for the purposes of Article 23 of the CFF). 10D089000 Indicate whether, during the fiscal year, your shareholders, shares, or equivalents were sold by the taxpayer, if you complied with the provisions of Article 26, fraction XI of the CFF. 10D090000 You have shareholders resident in the country. 10D091000 In the affirmative case of the previous index, they are registered in the Federal Taxpayer Registry (for the purposes of Article 27 of the CFF). 10D096000 You have employees. 10D104000 In the negative case of the question for index 10D096000, do you have any personnel services contracts (outsourcing)? 10D110000 You obtained a loss from the alienation of accounts and documents receivable during the fiscal year. 10D111000 The accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 10D113000 You kept accounting records for the purposes of Article 28 of the CFF, its regulations, and Article 32, fraction I of the LIVA. 10D114000 The supporting documentation of the records or entries is available at your fiscal address (for the purposes of Article 28, fraction III of the CFF). 10D121000 Journal. 10D122000 Ledger. 10D123000 Minutes of shareholders' or stockholders' meetings. 10D124000 Partners or shareholders. 10D125000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs. (for the purposes of Article 24 of the LISR). 10D126000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of Article 69-B Bis of the CFF). 10D128000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 10D129000 Recognized or reported said income. 10D130000 The taxpayer changed its business model. 10D131000 Issue receipts for the activities carried out and keep the files (for the purposes of Article 76, fractions II and XVII of the LISR). 10D138000 Obtained tax refunds from the authority that generated interest. 10D139000 In the affirmative case, accumulated income from interest paid by the tax authority. 10D140000 File on time and in due form the obligation provided for in fraction I of Article 55 of the LISR. 10D141000 File on time and in due form the obligation provided for in fraction II of Article 55 of the LISR. 10D142000 During the fiscal year, the taxpayer provided operation, administration, or distribution services to investment companies in debt instruments or variable income investment companies, under the terms of the Investment Companies Law and other applicable legal norms. 10D143000 With respect to said activities, complied on time and in due form with the obligation provided for in fraction II of Article 55 of the LISR, as provided in Article 89 of that same norm. 10D144000 Indicate whether you alienated shares or intangibles during the fiscal year. 10D146000 Is a related party.

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10D148000 Is a related party. 10D150000 Is a related party. 10D152000 Is a related party. 10D154000 Is a related party. 10D159000 Made withholding. 10D161000 In case of having a tax loss from the alienation of shares, filed notice within ten days following the date of the operation. 10D164000 Indicate whether you transmitted monetary assets by more than 51%. 10D165000 Indicate whether you carried out a refund or reduction of shares. 10D166000 Indicate whether you refunded share subscription premium. 10D170000 Indicate whether you carried out a refund or reduction of shares derived from the absorption of financial losses. 10D178000 The various losses met all the deduction requirements established in Article 27 of the LISR. 10D179000 Has a pension, retirement, and seniority premium fund. 10D181000 Indicate whether you deduct the returns from the investment of funds destined for reserves for the granting of pensions or retirements to personnel. 10D182000 Indicate whether the reserve for the pension fund is included in the annual inflationary adjustment within credits. 10D183000 In the fiscal year, deducted uncollectible credits referred to in fraction V of Article 25 of the LISR. 10D184000 In the case of losses from uncollectible credits, the requirements indicated in fraction XV of Article 27 of the LISR are met. 10D186000 Carried out derivative financial operations (for the purposes of Article 20 of the LISR). 10D188000 In the affirmative case, accumulated income from derivative financial operations. 10D190000 Made deductions related to derivative financial operations. 10D192000 Obtained losses in derivative financial operations with related parties under the terms of Article 28, fraction XIX of the LISR. 10D277000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 10D278000 In the affirmative case of the previous index, complied with all requirements provided in Articles 187 and 188 of the LISR. 10D279000 Was part of a trust for the acquisition or construction of real estate (fibra). 10D280000 In the affirmative case of the previous index, complied with all requirements provided in Articles 187 and 188 of the LISR. 10D282000 Verified that the tax paid abroad and credited in the fiscal year actually corresponds to an Income Tax for which you have the right to credit, in accordance with the general rules issued by the Tax Administration Service. 10D283000 The credited tax was paid directly by the taxpayer abroad. 10D288000 Regarding an Income Tax paid by companies resident abroad, resulting from a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided in the applicable tax regulations for its credit were met. 10D292000 Credits only the Income Tax paid abroad in the fiscal year. 10D293000 Indicate whether you credit a remainder of the Income Tax paid abroad corresponding to previous fiscal years.

152 OFFICIAL GAZETTE Monday, January 20, 2025

10D294000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative case, you must fill out Annex 20). 10D310000 Performs acts or activities not subject to Value Added Tax. 10D311000 Complied with tax provisions to determine taxable and exempt acts or activities. 10D312000 Applied the option of Article 5o.-B of the LIVA for the proration of unidentified tax with taxable activities, for which the 0% rate and exempt activities apply. 10D313000 Indicate whether, for the purposes of determining the definitive monthly payments of Value Added Tax, you credit tax at 100%. 10D314000 Made adjustments to the value of the creditable tax (for the purposes of Article 5o.-A of the LIVA). 10D316000 Excludes the concepts indicated in fractions IV, V, VI, and IX of Article 5o.-C of the Law, to calculate the proportion mentioned in the first paragraph of Article 5o.-C of the Law. (for the purposes of Article 5o.-C of the Law). 10D317000 In the case of being a multiple-object financial company not part of the financial system, as provided in Article 8 of the Income Tax Law, taxed VAT on interest paid. 10D320000 Opted to apply the fiscal incentive in Income Tax matter from the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018 (in the affirmative case, you must fill out from index 10150123000000 to 10150151000000 of Annex 15). 10D322000 Is registered in the beneficiary registry of the incentive for the northern border region. 10D326000 Stopped applying the fiscal incentive in Income Tax matter indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 10D329000 Filed by the month following that in which you requested the cancellation, the complementary declarations of provisional payments in which you applied the incentive and, if applicable, made the payment of the corresponding Income Tax. 10D367000 The age of the fiscal address, or of any branch, establishment, or other in the northern border region is less than 18 months. 10D370000 In addition to the northern border region incentive, applied another tax treatment that grants you additional benefits or fiscal incentives, including exemptions or subsidies. 10D373000 Collaborated with the annual program of real-time verification for the purposes of Article seventh, second paragraph, fraction IV, of the Decree of fiscal incentives for the northern border region, published in the DOF on December 30, 2020. 10D377000 Opted to apply the fiscal incentive in VAT matter indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 10D379000 (a) alienation of goods. 10D380000 (b) provision of independent services. 10D381000 (c) granting of temporary use or enjoyment of goods. 10D382000 Stopped applying the fiscal incentive in VAT matter, indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 10D385000 Is a natural or legal person with business activities obliged to make withholding for services for the purposes of Article 1o., fraction IV of the VAT Law. 10D386000 In case the answer to the previous question is affirmative, indicate whether you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 10D424000 Is obliged to keep volumetric control. 10D425000 Is an importer of a specific sector.

Monday, January 20, 2025 OFFICIAL GAZETTE 153

10D427000 Opted to apply the fiscal incentive in Income Tax matter from the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020 (in the affirmative case, you must fill out from index 01150152000000 to 01150180000000 of Annex 15). 10D429000 Is registered in the beneficiary registry of the incentive for the southern border region. 10D433000 Stopped applying the fiscal incentive in Income Tax matter indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 10D436000 Filed by the month following that in which you requested the cancellation, the complementary declarations of provisional payments in which you applied the incentive and, if applicable, made the payment of the corresponding Income Tax. 10D474000 The age of the fiscal address, or of any branch, establishment, or other in the southern border region is less than 18 months. 10D477000 In addition to the southern border region incentive, applied another tax treatment that grants you additional benefits or fiscal incentives, including exemptions or subsidies. 10D480000 Collaborated with the annual program of real-time verification for the purposes of Article seventh, second paragraph, fraction VI of the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 10D484000 Opted to apply the fiscal incentive in VAT matter indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 10D486000 (a) alienation of goods. 10D487000 (b) provision of independent services. 10D488000 (c) granting of temporary use or enjoyment of goods. 10D489000 Stopped applying the fiscal incentive in VAT matter, indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 10D492000 Is a natural or legal person with business activities obliged to make withholding for services for the purposes of Article 1o., fraction IV of the VAT Law. 10D493000 In case the answer to the previous question is affirmative, indicate whether you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 10D531000 Is obliged to keep volumetric control. 10D532000 Is an importer of a specific sector.

Two-character alphabetic data, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

10D047000 The requirements established in the resolution (authorization or consultation) were met. 10D092000 You have inventories in your accounting records. 10D093000 In the affirmative case, you keep control of inventories of merchandise, raw materials, work in process, and finished products as appropriate (for the purposes of Article ISR 76 fraction XIV of the Income Tax Law). 10D094000 Indicate whether you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year. 10D095000 Indicate whether you verified that operations with that client or supplier do not receive fiscal effect for the purposes of Article 69-B of the CFF. 10D103000 Created a reserve for a pension or retirement fund for personnel or made changes to said fund (for the purposes of Articles 29 of the LISR and 65 of the RLISR). 10D115000 Regarding commission agents, carried out the separation in your accounting and records of the operations carried out on your own account from those carried out on behalf of the principal (for the purposes of Articles 32 fraction II of the LIVA and 35 of the RLIVA). 10D116000 Issued and delivered fiscal receipts (for the purposes of Articles 32, fraction III of the LIVA; 20 and 74 of the RLIVA).

154 OFFICIAL GAZETTE Monday, January 20, 2025

10D117000 Issued fiscal receipts for the withholding of the tax made in the cases provided for in Article 1o.-A (for the purposes of Article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2024). 10D118000 Provided monthly and on time to the tax authorities, information on the persons to whom you withheld taxes (for the purposes of Article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2024). 10D119000 Provided monthly and on time to the tax authorities, information on the payment, withholding, credit, and transfer of Value Added Tax in operations with your suppliers, breaking down the value of the acts or activities by the rate at which you transferred or had Value Added Tax transferred to you, including activities for which you were not obliged to pay (for the purposes of Article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2024). 10D127000 The shares of the taxpayer related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 10D132000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded under the terms of Title V of the LISR and the tax withheld (for the purposes of Article 76, fraction III of the LISR). 10D133000 Keep a record of the operations you carried out with securities issued in series (for the purposes of Articles 76, fraction VIII of the LISR and 111 of the RLISR). 10D134000 Make payments of dividends or profits with non-negotiable registered checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of Article 76, fraction XI, subsection a) of the LISR). 10D135000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt indicating the amount, the ISR withheld, indicating whether the dividends come from any specific account or record (for the purposes of Article 76, fraction XI, subsection b) of the LISR). 10D136000 Inform the tax authorities of loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, greater than $600,000 (for the purposes of Articles 18, fraction XI and 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2024). 10D137000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the purposes of Article 140, second paragraph of the LISR). 10D171000 If applicable, when you have borrowed capitals and grant loans to third parties, you have applied the cap established for your deduction (for the purposes of Articles 27, fraction VII of the LISR and 38 of its RLISR). 10D172000 In the case of fees or gratuities to administrators, trustees, directors, general managers, or members of the board of directors, supervision, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of Article 27, fraction IX of the LISR). 10D173000 In the cases of technical assistance, technology transfer, or royalties, it has been verified that the provider of the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of Article 27, fraction X of the LISR). 10D174000 In the case of the acquisition cost or interest derived from received credits, they correspond to those of the market and when they exceeded, the excess was considered non-deductible (for the purposes of Article 27, fraction XIII of the LISR). 10D175000 In the case of per diems or travel expenses, it was verified that the requirements provided in fraction V of Article 28 of the LISR were met. 10D176000 In the case of granting the temporary use or enjoyment of automobiles and airplanes, complied with the requirements established for their deduction (for the purposes of Articles 28, fraction XIII of the LISR and 60 of the RLISR). 10D177000 In the case of loss from the alienation of shares and other securities, as well as financial losses from derivative financial operations of capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of Article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2024). 10D185000 In case that during the fiscal year you ceased to use the direct costing system based on historical costs, you considered for fiscal purposes as the initial inventory of the fiscal year the value of the final inventory valued with the direct costing system based on historical costs (for the purposes of Article 69 G, fraction II of the Regulations of the LISR).

Monday, January 20, 2025 OFFICIAL GAZETTE 155

10D194000 Considered as part of the financial system. (for the purposes of the seventh article, third paragraph of the Law). 10D195000 Has a specific resolution from the Tax Administration Service to be considered as part of the financial system. (for the purposes of the seventh article, fourth paragraph of the Law). 10D196000 Applies the specific provisions established in the Income Tax Law, for taxpayers who are part of the financial system. 10D197000 Considering the level of operation for which the credit union was authorized, it carried out solely and exclusively the operations listed in article 40 of the Credit Unions Law. 10D198000 During the fiscal year, it carried out discount, loan, or credit operations of any kind with persons who were not members of the credit union, except with the persons and trusts expressly authorized in article 40, sections I and II of the Credit Unions Law. 10D199000 Prepared an inventory of stock on the date of the end of the fiscal year (for the purposes of article 76, section IV of the Law). 10D200000 Deducted the amount constituted or increased during the fiscal year, after review by the National Banking and Securities Commission, the contingency reserve (for the purposes of article 47 of the Law). 10D201000 If at the end of the fiscal year, the decrease in the contingency reserve applicable to general warehouse receipts was applicable, with respect to those constituted in the immediate preceding fiscal year, the difference was considered as taxable income in the fiscal year (for the purposes of article 47 of the Law). 10D228000 Transferred tax attributes such as tax losses, CUFIN, CUCA. 10D281000 Has the supporting documentation for the payment of the income tax paid abroad that it credited. 10D284000 Meets the requirements established in article 5 of the Income Tax Law to credit the income tax paid abroad. 10D295000 Has a transfer pricing study for the operations carried out. 10D297000 Credited tax paid in REFIPRES. 10D299000 Met all requirements to apply withholding income tax from REFIPRES. 10D301000 Indicate if you declared tax on income subject to REFIPRES. 10D304000 The taxpayer made any payment to a resident abroad, in which the income tax corresponding to said resident abroad was covered by the taxpayer itself. 10D305000 Applied what is provided in article 1.13. of the Decree that compiles various tax benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013. 10D306000 Applied any treaty to avoid double taxation. 10D307000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the Income Tax Law. 10D308000 Met all requirements to apply a preferential withholding rate. 10D309000 Applied what is provided in article 1.4. of the Decree that compiles various tax benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013. 10D315000 In the case of net interest of the fiscal year, verified that the credit of VAT derived from interest was met with the requirements established for its credit (for the purposes of article 5o., section I of the VAT Law). 10D318000 Applied what is provided for the purposes of article 2.1. of the Decree that compiles various tax benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013. 10D319000 Applied what is provided for the purposes of article 2.2. of the Decree that compiles various tax benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013. 10D368000 Has a branch, agency, or any other establishment located within the border region, to which the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018, is applicable. 10D369000 Fell under the circumstances of article sixth, section XI of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018.

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10D384000 Fell under the circumstances of articles thirteenth, section IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 10D475000 Has a branch, agency, or any other establishment located within the border region, to which the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020, is applicable. 10D476000 Fell under the circumstances of article sixth, section XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D491000 Fell under the circumstances of articles twelfth, section V of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020.

Alphabetic data of three characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

10D049000 Date of office letter 1. 10D051000 Date of office letter 2. 10D053000 Date of office letter 3. 10D056000 Date of resolution 1. 10D058000 Date of resolution 2. 10D060000 Date of resolution 3. 10D062000 Date of submission of the multiple information declaration. (normal). 10D063000 Date of submission of the multiple information declaration. (last complementary). 10D070000 Date of presentation of the normal information declaration. 10D071000 Date of presentation of the information declaration (last complementary). 10D203000 Date on which the merger took effect. 10D227000 Date on which the spin-off took effect. 10D273000 Date of commencement of liquidation. 10D324000 Date of authorization to apply the income tax incentive. 10D328000 Date on which the income tax incentive ceased to be applied due to any of the above circumstances. 10D331000 (1) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D334000 (2) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D337000 (3) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D340000 (4) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D343000 (5) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D346000 (6) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D349000 (7) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D352000 (8) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D355000 (9) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D358000 (10) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied.

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10D361000 (11) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D364000 (12) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D374000 Date of submission of the annual collaboration report to the real-time verification program. 10D378000 Date of submission of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 10D383000 Date on which the VAT incentive ceased to be applied. 10D388000 (1) Date of submission of the payment of withheld VAT. 10D391000 (2) Date of submission of the payment of withheld VAT. 10D394000 (3) Date of submission of the payment of withheld VAT. 10D397000 (4) Date of submission of the payment of withheld VAT. 10D400000 (5) Date of submission of the payment of withheld VAT. 10D403000 (6) Date of submission of the payment of withheld VAT. 10D406000 (7) Date of submission of the payment of withheld VAT. 10D409000 (8) Date of submission of the payment of withheld VAT. 10D412000 (9) Date of submission of the payment of withheld VAT. 10D415000 (10) Date of submission of the payment of withheld VAT. 10D418000 (11) Date of submission of the payment of withheld VAT. 10D421000 (12) Date of submission of the payment of withheld VAT. 10D431000 Date of authorization to apply the income tax incentive. 10D435000 Date on which the income tax incentive ceased to be applied due to any of the above circumstances. 10D438000 (1) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D441000 (2) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D444000 (3) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D447000 (4) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D450000 (5) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D453000 (6) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D456000 (7) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D459000 (8) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D462000 (9) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D465000 (10) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D468000 (11) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D471000 (12) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D481000 Date of submission of the annual collaboration report to the real-time verification program.

158 OFFICIAL GAZETTE Monday, January 20, 2025

10D485000 Date of submission of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D490000 Date on which the VAT incentive ceased to be applied. 10D495000 (1) Date of submission of the payment of withheld VAT. 10D498000 (2) Date of submission of the payment of withheld VAT. 10D501000 (3) Date of submission of the payment of withheld VAT. 10D504000 (4) Date of submission of the payment of withheld VAT. 10D507000 (5) Date of submission of the payment of withheld VAT. 10D510000 (6) Date of submission of the payment of withheld VAT. 10D513000 (7) Date of submission of the payment of withheld VAT. 10D516000 (8) Date of submission of the payment of withheld VAT. 10D519000 (9) Date of submission of the payment of withheld VAT. 10D522000 (10) Date of submission of the payment of withheld VAT. 10D525000 (11) Date of submission of the payment of withheld VAT. 10D528000 (12) Date of submission of the payment of withheld VAT.

Data of the date of the office letter, of the resolution, of the submission of the multiple information declaration and when the spin-off took effect. These data will be composed of ten alphanumeric characters corresponding to the date of the office letter, of the resolution and of the submission of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /).

10D011000 Name or corporate name of the settlor. 10D012000 Name or corporate name of the trustee. 10D013000 Name or corporate name of the beneficiary (1). 10D014000 Name or corporate name of the beneficiary (2). 10D015000 Name or corporate name of the beneficiary (3). 10D044000 Specify the number(s) of criterion/criteria. 10D048000 Number of office letter 1. 10D050000 Number of office letter 2. 10D052000 Number of office letter 3. 10D055000 Number of resolution 1. 10D057000 Number of resolution 2. 10D059000 Number of resolution 3. 10D065000 Identification number (field 1). 10D066000 Identification number (field 2). 10D067000 Identification number (field 3). 10D068000 Identification number (field 4). 10D069000 Identification number (field 5). 10D145000 Name of buyer 1. 10D147000 Name of buyer 2. 10D149000 Name of buyer 3. 10D151000 Name of buyer 4. 10D153000 Name of buyer 5. 10D205000 Merging company: name or corporate name.

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10D207000 Merged company 1: name or corporate name. 10D209000 Merged company 2: name or corporate name. 10D211000 Merged company 3: name or corporate name. 10D213000 Merged company 4: name or corporate name. 10D215000 Merged company 5: name or corporate name. 10D217000 Merged company 6: name or corporate name. 10D219000 Merged company 7: name or corporate name. 10D221000 Merged company 8: name or corporate name. 10D223000 Merged company 9: name or corporate name. 10D225000 Merged company 10: name or corporate name. 10D323000 Number of office letter of authorization to apply the income tax incentive. 10D325000 Number or registration key in the beneficiary registry for the incentive for the northern border region. 10D366000 Indicate if the applied tax incentive is by domicile, branch, establishment or other. 10D371000 Benefit obtained, derived from the application of the tax incentive applied. 10D375000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 10D376000 Place of submission of the annual collaboration report to the real-time verification program. 10D426000 In case of affirmative to the previous index, indicate which one. 10D430000 Number of office letter of authorization to apply the income tax incentive. 10D432000 Number or registration key in the beneficiary registry for the incentive for the southern border region. 10D473000 Indicate if the applied tax incentive is by domicile, branch, establishment or other. 10D478000 Benefit obtained, derived from the application of the tax incentive applied. 10D482000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 10D483000 Place of submission of the annual collaboration report to the real-time verification program. 10D533000 In case of affirmative to the previous index, indicate which one.

Alphanumeric data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

10D032000 RFC 1. 10D033000 RFC 2. 10D034000 RFC 3. 10D035000 RFC 4. 10D036000 RFC 5. 10D078000 (specify previous name). 10D079000 (specify previous name). 10D080000 (specify previous name). 10D081000 (specify previous name). 10D082000 (specify previous name). 10D105000 (specify name of outsourcing company). 10D106000 (specify name of outsourcing company). 10D107000 (specify name of outsourcing company). 10D108000 (specify name of outsourcing company).

160 OFFICIAL GAZETTE Monday, January 20, 2025

10D109000 (specify name of outsourcing company). 10D204000 Merging company: RFC. 10D206000 Merged company 1: RFC. 10D208000 Merged company 2: RFC. 10D210000 Merged company 3: RFC. 10D212000 Merged company 4: RFC. 10D214000 Merged company 5: RFC. 10D216000 Merged company 6: RFC. 10D218000 Merged company 7: RFC. 10D220000 Merged company 8: RFC. 10D222000 Merged company 9: RFC. 10D224000 Merged company 10: RFC. 10D229000 Spin-off company 1: RFC. 10D233000 Spin-off company 2: RFC. 10D237000 Spin-off company 3: RFC. 10D241000 Spin-off company 4: RFC. 10D245000 Spin-off company 5: RFC. 10D249000 Spin-off company 6: RFC. 10D253000 Spin-off company 7: RFC. 10D257000 Spin-off company 8: RFC. 10D261000 Spin-off company 9: RFC. 10D265000 Spin-off company 10: RFC. 10D269000 Spin-off parent company: RFC. 10D274000 (liquidator 1 specify name designation or corporate name). 10D275000 (liquidator 2 specify name designation or corporate name). 10D276000 (liquidator 3 specify name designation or corporate name).

Data, RFC. Data of 13 alphanumeric characters maximum composed by:

• Four letters for individuals; or underscore and three letters for legal entities.
• Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &).

10D007000 In case of negative in all questions of indices 10D004000, 10D005000 and 10D006000 above, mention the reason why you present the report.

Alphanumeric data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

10D097000 Number of workers. 10D098000 Total of income tax withheld and paid on salaries. 10D099000 Total of income tax withheld and paid on assimilated to salaries. 10D100000 Employment subsidy delivered in cash to workers in the fiscal year.

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10D101000 Total income from salaries and wages and assimilated concepts. 10D102000 Total exempt income from salaries and wages. 10D112000 Amount of VAT that originated said operation. 10D120000 Amount of VAT withheld from you regarding services referred to in section IV of article 1o.-A of the VAT Law. 10D155000 Total income from sale of shares. 10D156000 Total income from sale of intangibles. 10D157000 Total average cost of shares disposed of. 10D158000 Total of the original amount of adjusted investment. 10D160000 Amount of payment for the operation. 10D162000 Amount of pending tax loss to be amortized from disposal of shares and other securities whose yield is not interest in terms of article 8 Income Tax Law. 10D163000 Deductible amount from financial derivative operations agreed outside recognized markets. 10D167000 Amount of refund or capital reduction carried out. 10D168000 Income Tax derived from section I of article 78. 10D169000 Income Tax derived from section II of article 78. 10D180000 Indicate the total amount of the reserve for pension, retirement and seniority funds, invested in accordance with what is established in article 29, section II, of the Income Tax Law in force in the reviewed fiscal year. 10D189000 Indicate the amount of the corresponding accumulation. 10D191000 In case of affirmative, indicate the amount of the corresponding deduction. 10D193000 In case of affirmative, indicate the corresponding amount. 10D230000 Asset value: 10D231000 Liability value: 10D232000 Share capital value: 10D234000 Asset value: 10D235000 Liability value: 10D236000 Share capital value: 10D238000 Asset value: 10D239000 Liability value: 10D240000 Share capital value: 10D242000 Asset value: 10D243000 Liability value: 10D244000 Share capital value: 10D246000 Asset value: 10D247000 Liability value: 10D248000 Share capital value: 10D250000 Asset value: 10D251000 Liability value: 10D252000 Share capital value: 10D254000 Asset value: 10D255000 Liability value: 10D256000 Share capital value:

162 OFFICIAL GAZETTE Monday, January 20, 2025

10D258000 Asset value: 10D259000 Liability value: 10D260000 Share capital value: 10D262000 Asset value: 10D263000 Liability value: 10D264000 Share capital value: 10D266000 Asset value: 10D267000 Liability value: 10D268000 Share capital value: 10D270000 Asset value: 10D271000 Liability value: 10D272000 Share capital value: 10D285000 Amount of income tax paid abroad derived from dividends or profits received from residents abroad. 10D286000 Amount of income tax paid abroad from wealth source abroad. 10D287000 Amount of non-creditable and non-deductible income tax in terms of article 5 of the Income Tax Law. 10D296000 Total taxable or gross income in the fiscal year from REFIPRES. 10D298000 Amount of credit for tax paid abroad. 10D300000 Amount of credit for withheld Income Tax. 10D302000 Amount of tax on income subject to REFIPRES. 10D303000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of article 177 Income Tax Law. 10D332000 (1) Amount paid in the complementary declaration. 10D335000 (2) Amount paid in the complementary declaration. 10D338000 (3) Amount paid in the complementary declaration. 10D341000 (4) Amount paid in the complementary declaration. 10D344000 (5) Amount paid in the complementary declaration. 10D347000 (6) Amount paid in the complementary declaration. 10D350000 (7) Amount paid in the complementary declaration. 10D353000 (8) Amount paid in the complementary declaration. 10D356000 (9) Amount paid in the complementary declaration. 10D359000 (10) Amount paid in the complementary declaration. 10D362000 (11) Amount paid in the complementary declaration. 10D365000 (12) Amount paid in the complementary declaration. 10D372000 Amount of the benefit. 10D389000 (1) Amount paid. 10D392000 (2) Amount paid. 10D395000 (3) Amount paid. 10D398000 (4) Amount paid. 10D401000 (5) Amount paid. 10D404000 (6) Amount paid. 10D407000 (7) Amount paid.

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10D410000 (8) Amount paid. 10D413000 (9) Amount paid. 10D416000 (10) Amount paid. 10D419000 (11) Amount paid. 10D422000 (12) Amount paid. 10D439000 (1) Amount paid in the supplementary declaration. 10D442000 (2) Amount paid in the supplementary declaration. 10D445000 (3) Amount paid in the supplementary declaration. 10D448000 (4) Amount paid in the supplementary declaration. 10D451000 (5) Amount paid in the supplementary declaration. 10D454000 (6) Amount paid in the supplementary declaration. 10D457000 (7) Amount paid in the supplementary declaration. 10D460000 (8) Amount paid in the supplementary declaration. 10D463000 (9) Amount paid in the supplementary declaration. 10D466000 (10) Amount paid in the supplementary declaration. 10D469000 (11) Amount paid in the supplementary declaration. 10D472000 (12) Amount paid in the supplementary declaration. 10D479000 Amount of the benefit. 10D496000 (1) Amount paid. 10D499000 (2) Amount paid. 10D502000 (3) Amount paid. 10D505000 (4) Amount paid. 10D508000 (5) Amount paid. 10D511000 (6) Amount paid. 10D514000 (7) Amount paid. 10D517000 (8) Amount paid. 10D520000 (9) Amount paid. 10D523000 (10) Amount paid. 10D526000 (11) Amount paid. 10D529000 (12) Amount paid.

For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to that amount. For positive amounts, the sign will be omitted. These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The indicative amounts must be recorded in pesos, not in thousands of pesos.

10D321000 Indicate the percentage that the income of the immediately preceding fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of this. 10D428000 Indicate the percentage that the income of the immediately preceding fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of this.

164 OFFICIAL GAZETTE Monday, January 20, 2025

Numeric character data with two decimals. They will be recorded with integers and two decimals, without the percentage sign.

Annex Data to provide 1.- Statement of financial position. 2024 and 2023. 2.- Statement of comprehensive income. Total 2024 and 2023, related parties 2024 and 2023, non-related parties 2024 and 2023. 3.- Statement of changes in equity. Contributed capital: share capital, contributions for future capital increases formalized in a shareholders' meeting, contributions for future capital increases formalized by their board of directors, share capital: ordinary contribution certificates (for the case of savings and loan cooperative societies), share capital: voluntary excess certificates (for the case of savings and loan cooperative societies), share capital: certificates for risk capital (for the case of savings and loan cooperative societies), contributions for future capital increases formalized by their general partners' meeting (for the case of savings and loan cooperative societies), effect by incorporation into the regime of savings and loan cooperative societies, premium on the sale of shares, financial instruments that qualify as capital, subordinated obligations in circulation, contributions from community financial societies, foundational equity, effect by incorporation into the regime of popular financial societies, other contributed capital accounts, earned capital: capital reserves, accumulated results, valuation of financial instruments to collect or sell, valuation of financial instruments derived from cash flow hedging, income and expenses related to assets held for disposal, reserve fund, result of previous periods, result by valuation of securities available for sale, result by valuation of cash flow hedging instruments, accumulated effect by conversion, remeasurements for defined benefit employee benefits, result by holding non-monetary assets (by valuation of fixed assets), ORI participation of other entities, other earned capital accounts, net profit, net loss, total controlling interest, total non-controlling interest, total equity. 4.- Statement of cash flows. 2024 and 2023. 5.- Determination of the cost of goods sold for accounting and Income Tax purposes. Total 2024 and 2023, related parties 2024 and 2023, non-related parties 2024 and 2023.

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6.- Comparative analysis of the accounts of the income statement. 2024 and 2023, related parties and non-related parties 2024 and 2023, accumulative or deductible for Income Tax: 2024, 2023 and non-accumulative or not subject to Income Tax (income) non-deductible (expenses) for Income Tax 2024 and 2023. 7.- List of contributions owed by the taxpayer as the direct subject or in their capacity as a withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 8.- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount coming from previous years, total contributions to be paid and amount of the contribution in litigation. 9.- Reconciliation between the accounting and tax result for the purposes of the Income Tax. 2024 and 2023. 10.- Derivative financial operations. Sum of notionals, profit by counterparty, loss by counterparty, net effect. 11.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Amount of the investment, amount of profits (losses) of previous years in the percentage of participation, amount of the profit (loss) of the fiscal year in the percentage of participation, value of the investment. 12.- Partners or shareholders who had shares or partnership interests. Amount of contributions that are not premium on share subscription, amount of capital withdrawals, amount of loans: made and received, amount of premium on share subscription. 13.- Operations with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount, taxpayer's tax adjustment so that the operation is considered as with independent parties in comparable operations, modified amount. 14.- Taxpayer's information on their operations with related parties. Data to provide. 15.- Informative data. Amount. 16.- Operations carried out with residents abroad. Amount of the operation, Income Tax withheld determined by audit, Income Tax withheld paid, difference. 17.- Investments. MOI at the beginning of the fiscal year, balance pending for deduction at the beginning of the fiscal year, plus: MOI of acquisitions during the fiscal year, less: disposals and/or write-offs in the fiscal year, less: deduction in the fiscal year, less: immediate deduction in the fiscal year, balance pending for deduction at the end of the fiscal year. 18.- Loans. Outstanding balance of the loan on December 31, 2023, total amount of interest paid and/or due, Income Tax withheld in the fiscal year, outstanding balance on December 31, 2024, total amount of interest deducted in the fiscal year.

166 OFFICIAL GAZETTE Monday, January 20, 2025

20.- Operations subject to preferential tax regimes. Total amount of profits or tax losses in the shareholding participation, total of accumulative or taxable income in the fiscal year, direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): amount, contributions and reimbursements: total amount of investments or contributions made during the fiscal year, contributions and reimbursements: total amount of capital reimbursements received during the fiscal year, data of the entity located in a preferential tax regime: total profits or tax losses of the fiscal year, data of the entity located in a preferential tax regime: total profits distributed in the fiscal year, data of the entity located in a preferential tax regime: total amount of assets not subject to the business activity, data of the entity located in a preferential tax regime: total amount of assets subject to the business activity, tax on income subject to REFIPRES. 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). Amount of the accumulative income of the previous fiscal year of each of the persons members of the group or of each related party, amount of the accumulative income of the previous fiscal year of the taxpayer, total of accumulative income of the previous fiscal year of the taxpayer and all persons members of the group or all related parties, taxpayer's deduction limit, total of interest accrued that derive from debts (deductible amounts), net interest pending for deduction from previous years (applicable from fiscal year 2021), total of interest income accumulated, net interest, profit (loss) tax, total of interest accrued that derive from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted tax profit, net interest limit, non-deductible interest.

Note: The order of this data is only informative, for its capture refer to the guide format. For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to that amount. For positive amounts, the sign will be omitted. These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The indicative amounts must be recorded in pesos, not in thousands of pesos.

Annex Data to provide 4.1.- Notes to the financial statements. Text referring to the notes to the financial statements. 7.1.- Declaration. Text referring to the declaration.

Monday, January 20, 2025 OFFICIAL GAZETTE 167

Alphanumeric character data. These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). The alphabetical text must be used only in uppercase letters.

Annex Data to provide 7.- List of contributions owed by the taxpayer as the direct subject or in their capacity as a withholding agent. Rate, tariff, or fee. 10.- Derivative financial operations. Percentage of cash settlement, percentage of in-kind settlement, proportion that represents accumulative income and/or authorized deductions. 11.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Percentage of participation in the capital of the entity. 12.- Partners or shareholders who had shares or partnership interests. Percentage of the partner or shareholder's participation in the fiscal year, percentage of the agreed interest rate in case of received loans. 16.- Operations carried out with residents abroad. Rate. 18.- Loans. Percentage of the interest rate, Income Tax withholding rate. 20.- Operations subject to preferential tax regimes. Effective rate of the Income Tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): percentage, preferential rate by treaty. 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). Proportion of income.

For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. The amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9.

Annex Data to provide 8.- List of contributions to be paid. Credit institution or SAT and payment in installments (data of the free writing): receiving administration. 10.- Derivative financial operations. Country of residence, number of contracts entered into, concept of derivative financial operations (for the purposes of article 16-A of the Federal Tax Code), type of derivative financial operations (for the purposes of article 20 of the Income Tax Law), type of market, name of the market.

168 OFFICIAL GAZETTE Monday, January 20, 2025

11.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 12.- Partners or shareholders who had shares or partnership interests. Country of residence for tax purposes, destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.). 13.- Operations with related parties. Type of operation, in case that in the column "type of operation", any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence, transfer pricing method applied. 16.- Operations carried out with residents abroad. Type of operation, in case that in the column "type of operation", any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence. 18.- Loans. Type of financing, in case that in the column "type of financing" the concept "other" was selected, specify concept: country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of interest payment exigibility, in case that in the column "frequency of interest payment exigibility" the concept "other" was selected, specify concept: destination of the borrowed capital. 20.- Operations subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "type of operation", any of the concepts of "other income" or "other payments" was selected, specify concept, in the case of income generated in participation with other entities, activity that the entity in which it participates performs, operations with trust or with the entity or foreign legally transparent figure for tax purposes, description of the object of the trust, capacity in which it participates in the trust or in the entity or foreign legally transparent figure for tax purposes, indicate if it used a tax rate or exemption provided in any treaty that Mexico has celebrated to avoid double taxation.

Alphanumeric character data. The alphabetical characters only in uppercase. These texts may not contain special signs (commas, brackets, parentheses, etc.).

Annex Data to provide 8.- List of contributions to be paid. Payment date, payment in installments (data of the free writing): date of presentation, payment authorization letter for installments: date. 11.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in its subsidiary.

Monday, January 20, 2025 OFFICIAL GAZETTE 169

12.- Partners or shareholders who had shares or partnership interests. Holding period: from and to. 18.- Loans. Validity of the loan from and to. 20.- Operations subject to preferential tax regimes. Trust or entity or foreign legally transparent figure for tax purposes: validity from, trust or entity or foreign legally transparent figure for tax purposes: validity to.

Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example 25/03/2022. These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must only consist of the digits 0 to 9 and the slash /.

Annex Data to provide 19.- Integration of tax losses from previous years. 2023 to 2013.

For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data with four decimals. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9.

Annex Data to provide 13.- Operations with related parties. Does the operation involve unique and valuable contributions (yes or no) in the affirmative case, indicate in the annex called additional information, which unique and valuable contributions are involved, is the operation agreed as with independent parties in comparable operations (yes or no), were the values of acts or activities modified for VAT, or rather, of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2. fraction II, of the 2024 Miscellaneous Fiscal Resolution) (yes or no), indicate if it obtained the benefit of treaties to avoid double taxation (yes, no, n/a). 16.- Operations carried out with residents abroad. Mexico has a broad information exchange agreement with the country in the previous column (yes or no), indicate if it is a related party (yes or no), did it withhold and remit for this operation (yes or no), did it apply the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no). 18.- Loans. Was it the beneficial owner of the interest (yes or no), did it guarantee the loan (yes or no), did it place abroad (yes or no). 20.- Operations subject to preferential tax regimes. Is the accounting available to the authority (yes or no), does it have any intermediate entity (yes or no), in the case of income generated in participation with other entities, does it have the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or foreign legally transparent figure for tax purposes, indicate if the information is for the case of income generated in trusts and similar (yes or no). 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). Is it located in any of the exceptions established in article 28, fraction XXXII of the Income Tax Law (yes or no).

170 OFFICIAL GAZETTE Monday, January 20, 2025

Two-character alphabetical data, (yes, no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

Annex Data to provide 8.- List of contributions to be paid. Number of the operation, payment in installments (data of the free writing) folio number, number of payment authorization letter for installments. 10.- Derivative financial operations. Tax Identification Number or RFC. 11.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax Identification Number. 12.- Partners or shareholders who had shares or partnership interests. Tax Identification Number or RFC. 13.- Operations with related parties. Tax Identification Number or RFC. 16.- Operations carried out with residents abroad. Tax Identification Number. 18.- Loans. Tax Identification Number or RFC, number of registration of the creditor resident abroad before the SAT valid during the audited fiscal year, number of authorization letter from the CNBV of the public offer abroad of securities issued in Mexico. 19.- Integration of tax losses from previous years. 2023 to 2013. 20.- Operations subject to preferential tax regimes. Tax Identification Number. 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). Tax Identification Number or RFC of each of the persons members of the group or of each related party.

For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data. The alphabetical characters only in uppercase. For the purposes of the RFC data of the annexes: 12.- partners or shareholders who had shares or partnership interests, 13.- operations with related parties, and 19.- integration of tax losses from previous years, the data will be recorded according to the following characteristics:

Data of 13 alphanumeric characters maximum, composed of: Four letters for natural persons, or underscore and three letters for legal persons. Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetical characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &).

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Content and characteristics for filling out the audit report.

Data applicable to the audit report of: E. Investment Funds

Identification Data

Data to be provided: Taxpayer, legal representative, public accountant.

42A000000 RFC (of the taxpayer). 42B000000 RFC (of the public accountant). 42B015000 RFC (of the firm). 42C000000 RFC (of the legal representative).

Data: RFC of the taxpayer, legal representative, public accountant, and firm.

Data of maximum 13 alphanumeric characters, composed of:

• Four letters for individuals; or underscore and three letters for legal entities.
• Six numeric characters corresponding to the date, (two characters for year, two for month, and two for day).
• Three alphanumeric characters for homonymy.

In the case where the legal representative is a resident abroad who does not have this data, the following will be entered: REXT990101XXX.

Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &).

42A001000 Name or corporate name. 42A012000 Name of the taxpayer: 42B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 42B014000 Name of the firm. 42C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)).

Data: full name of the taxpayer. In the case of individuals, it will be entered: paternal surname, maternal surname, and name(s), of the legal representative, public accountant, and firm.

Alphanumeric character data. Alphabetic characters only in uppercase.

42B002000 CURP (of the public accountant). 42C004000 CURP (of the legal representative).

Data of maximum 18 alphanumeric characters, composed of:

• Four alphabetic characters.
• Six numeric characters.
• Six alphabetic characters.
• One alphabetic or numeric character.
• One numeric character.

Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

Fiscal domicile of the taxpayer, legal representative, and public accountant: 42A002000 Federal entity (of the taxpayer). 42B004000 Federal entity (of the public accountant). 42C005000 Federal entity (of the legal representative). 42C015000 Entity where the notary is located (legal representative).

172 OFFICIAL GAZETTE Monday, January 20, 2025

Data chosen from a list (catalog).

42A003000 Borough or municipality (of the taxpayer). 42B005000 Borough or municipality (of the public accountant). 42C006000 Borough or municipality (of the legal representative).

Data: complete borough or municipality. Alphabetic character data in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

42A004000 Neighborhood or locality (of the taxpayer). 42B006000 Neighborhood or locality (of the public accountant). 42C007000 Neighborhood or locality (of the legal representative).

Data: complete neighborhood or locality. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

42A005000 Postal code (of the taxpayer). 42B007000 Postal code (of the public accountant). 42C008000 Postal code (of the legal representative).

Data: complete postal code. Exact five-digit numeric data, without sign. This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

42A006000 Street, exterior and interior number (of the taxpayer). 42B008000 Street, exterior and interior number (of the public accountant). 42C009000 Street, exterior and interior number (of the legal representative).

Data: complete street and number. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

42A007000 City or population (of the taxpayer). 42B009000 City or population (of the public accountant). 42C010000 City or population (of the legal representative).

Data: complete city or population. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

42A008000 Telephone (of the taxpayer). 42B010000 Telephone (of the public accountant or firm). 42C011000 Telephone (of the legal representative).

Data of maximum twenty alphanumeric characters. This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9.

Monday, January 20, 2025 OFFICIAL GAZETTE 173

42A009000 Email (of the taxpayer). 42B011000 Email (of the public accountant). 42B012000 Email of the tax mailbox. 42C012000 Email (of the legal representative)

Alphanumeric character data. Alphabetic characters can be entered in lowercase. This data can contain special signs (periods, hyphens, at sign, etc.).

42A010000 Name of the economic group to which it belongs. Text or name of the economic group, automatically assigned by SIPRED 2024 once the activity key for tax purposes is selected.

42A011000 Activity key for tax purposes. Data: economic activity or predominant activity also known as business, automatically assigned by SIPRED 2024 once selected from a catalog. For the purposes of this data, the description made for this effect in Annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.).

42C002000 National (legal representative). 42C003000 Foreigner (legal representative).

Data of two alphabetic characters (yes or no). Use of alphabetic characters only in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.).

42C013000 Deed number (legal representative). 42C014000 Notary number (legal representative).

Data of maximum fifteen and ten alphanumeric characters without sign, respectively. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

42C016000 Date of power of attorney (legal representative). 42C017000 Date of appointment (legal representative).

Data: certification of power of attorney and appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for day, two for month, and four for year separated by slashes /).

42B003000 Registration number of the public accountant. 42B014000 Registration number of the firm. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and their firm will be entered.

Data of exact five numeric characters, without sign. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

42B013000 College to which the public accountant belongs. Data: name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.).

174 OFFICIAL GAZETTE Monday, January 20, 2025

General Data.

Data to be provided: 42D000000 Competent authority. 42D001000 Headquarters to which the ADAF belongs. 42D002000 Administration. 42D003000 Obligated or optional. 42D008000 Type of fund. 42D018000 Type of special taxpayer. 42D025000 Type of opinion. 42D040000 It is: 42D170000 It was carried out for the purpose of: 42D177000 In what capacity did it participate in a merger: 42D201000 In what capacity did it participate in a spin-off: 42D264000 Indicate the country where resident foreign companies paid the Income Tax credited by the taxpayer (1). 42D265000 Indicate the country where resident foreign companies paid the Income Tax credited by the taxpayer (2). 42D266000 Indicate the country where resident foreign companies paid the Income Tax credited by the taxpayer (3). 42D299000 If yes to the previous question, indicate the reason why the ISR tax incentive was no longer applied. 42D302000 (1) Corresponding to the month of: 42D305000 (2) Corresponding to the month of: 42D308000 (3) Corresponding to the month of: 42D311000 (4) Corresponding to the month of: 42D314000 (5) Corresponding to the month of: 42D317000 (6) Corresponding to the month of: 42D320000 (7) Corresponding to the month of: 42D323000 (8) Corresponding to the month of: 42D326000 (9) Corresponding to the month of: 42D329000 (10) Corresponding to the month of: 42D332000 (11) Corresponding to the month of: 42D335000 (12) Corresponding to the month of: 42D359000 (1) Corresponding to the month of: 42D362000 (2) Corresponding to the month of: 42D365000 (3) Corresponding to the month of: 42D368000 (4) Corresponding to the month of: 42D371000 (5) Corresponding to the month of: 42D374000 (6) Corresponding to the month of: 42D377000 (7) Corresponding to the month of: 42D380000 (8) Corresponding to the month of: 42D383000 (9) Corresponding to the month of: 42D386000 (10) Corresponding to the month of:

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42D389000 (11) Corresponding to the month of: 42D392000 (12) Corresponding to the month of: 42D395000 What is its functional currency. 42D406000 If yes to the previous question, indicate the reason why the ISR tax incentive was no longer applied. 42D409000 (1) Corresponding to the month of: 42D412000 (2) Corresponding to the month of: 42D415000 (3) Corresponding to the month of: 42D418000 (4) Corresponding to the month of: 42D421000 (5) Corresponding to the month of: 42D424000 (6) Corresponding to the month of: 42D427000 (7) Corresponding to the month of: 42D430000 (8) Corresponding to the month of: 42D433000 (9) Corresponding to the month of: 42D436000 (10) Corresponding to the month of: 42D439000 (11) Corresponding to the month of: 42D442000 (12) Corresponding to the month of: 42D466000 (1) Corresponding to the month of: 42D469000 (2) Corresponding to the month of: 42D472000 (3) Corresponding to the month of: 42D475000 (4) Corresponding to the month of: 42D478000 (5) Corresponding to the month of: 42D481000 (6) Corresponding to the month of: 42D484000 (7) Corresponding to the month of: 42D487000 (8) Corresponding to the month of: 42D490000 (9) Corresponding to the month of: 42D493000 (10) Corresponding to the month of: 42D496000 (11) Corresponding to the month of: 42D499000 (12) Corresponding to the month of: 42D502000 What is its functional currency.

Data automatically assigned by SIPRED 2024 once selected from a list (catalog).

42D021000 Start date of the fiscal year. 42D022000 End date of the fiscal year. 42D023000 Start date of the previous fiscal year. 42D024000 End date of the previous fiscal year.

Data of the fiscal year being audited and of the previous fiscal year. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for day, two for month, and four for year separated by slashes /) and ten for the end date of the fiscal year, (two for day, two for month, and four for year, separated by slashes /). Example: start end 01/01/2024 31/12/2024

176 OFFICIAL GAZETTE Monday, January 20, 2025

42D004000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A of the CFF). 42D005000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A of the CFF). 42D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A of the CFF). 42D009000 Is part of a partnership in participation. 42D010000 Is part of a trust. 42D016000 First audit. 42D017000 It is a company specialized in investment in energy, electricity, and infrastructure assets. 42D019000 Affiliate company. 42D020000 Subsidiary company. 42D031000 Carried out transactions with related parties. 42D032000 If your answer was affirmative in index 42D031000 (must fill out annexes 12 and 13). 42D033000 Carried out transactions with national related parties. 42D034000 Carried out transactions with foreign related parties. 42D035000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 42D036000 In the year, it decreased pending tax losses from previous years referred to in fraction II of article 9 of the LISR (if affirmative, must fill out annex 18). 42D037000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions. 42D039000 Obtained any resolution from the SAT or SHCP that affected its fiscal situation during the year. 42D048000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the year (includes PTU). 42D055000 Has filed any means of defense against fiscal provisions. 42D058000 Is obliged to report reportable schemes for the fiscal year. 42D066000 Celebrated derivative financial operations that had fiscal effects during the year in the Income Tax (if affirmative, must fill out annex 9). 42D067000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (if affirmative, must fill out annex 10). 42D068000 Carried out operations with residents abroad (if affirmative, must fill out annex 15). 42D069000 Had loans during the year (if affirmative, must fill out annex 17). 42D070000 Has had changes of name or corporate name during the audited fiscal year. 42D071000 If affirmative to the previous index, it has the notices of change of name or corporate name before the federal taxpayer registry (for the purposes of article 29, fraction I of the RCFF), also specify the previous RFC and names. 42D077000 Has had changes of fiscal domicile during the audited fiscal year. 42D078000 If affirmative to the previous index, it has all notices of change of fiscal domicile (for the purposes of article 29, fraction III of the RCFF). 42D079000 Has updated economic activities and obligations during the audited fiscal year. 42D080000 If affirmative to the previous index, it has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF).

Monday, January 20, 2025 OFFICIAL GAZETTE 177

42D081000 For the audited fiscal year, it has the notices of opening or closure carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 42D082000 During the year, notices of compensation of favorable balances were presented (for the purposes of article 23 CFF). 42D083000 Indicate if during the fiscal year its partners' shares, stock, or equivalent were sold by the taxpayer, if it complied with what is established in article 26, fraction XI of the CFF. 42D084000 Has shareholders resident in the country. 42D085000 If affirmative to the previous index, they are registered in the federal taxpayer registry (for the purposes of article 27 CFF). 42D088000 Has employees. 42D096000 If negative to the question in index 42D088000, it has any personnel service contracts (outsourcing). 42D102000 Obtained loss from the alienation of accounts and documents receivable in the year. 42D103000 The accounts and documents receivable in the year were assigned as part of a restructuring or payment of dividends or profits. 42D105000 Kept accounting for the purposes of article 28 of the CFF, its regulations, and with article 32, fraction I of the LIVA. 42D106000 The supporting documentation of the records or entries is available at its fiscal domicile (for the purposes of article 28, fraction III of the CFF). 42D113000 Diary. 42D114000 Ledger. 42D115000 Minutes of shareholders or stockholders meetings. 42D116000 Partners or shareholders. 42D117000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 42D118000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B Bis of the CFF). 42D120000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 42D121000 Recognized or reported said income. 42D122000 The taxpayer changed its business model. 42D132000 Until December 31, 2014, it exercised the accumulation option provided in article 50 of the LISR valid until 2013. 42D133000 If affirmative, indicate if during the audited year it distributed dividends in favor of its shareholders. 42D139000 Indicate if it alienated shares or intangibles during the year. 42D141000 Is a related party. 42D143000 Is a related party. 42D145000 Is a related party. 42D147000 Is a related party. 42D149000 Is a related party. 42D154000 Made withholding.

178 OFFICIAL GAZETTE Monday, January 20, 2025

42D156000 In case of having a tax loss from the alienation of shares, it presented notice within ten days following the date of the operation. 42D159000 Indicate if it transmitted monetary assets by more than 51%. 42D160000 Indicate if it carried out a refund or reduction of shares. 42D161000 Indicate if it refunded premium on share subscription. 42D165000 Indicate if it carried out a refund or reduction of shares derived from the absorption of financial losses. 42D169000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 42D171000 If affirmative, it accumulated income from derivative financial operations. 42D173000 Made deductions related to derivative financial operations. 42D175000 Obtained losses in derivative financial operations with related parties under the terms of article 28, fraction XIX of the LISR. 42D252000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 42D253000 If affirmative to the previous index, it complied with all requirements provided in articles 187 and 188 of the LISR. 42D254000 Was part of a trust for the acquisition or construction of real estate (fibra). 42D255000 If affirmative to the previous index, it complied with all requirements provided in articles 187 and 188 of the LISR. 42D257000 Verified that the tax paid abroad and credited in the year actually corresponds to an Income Tax for which it has the right to its credit, in accordance with the general rules issued by the Tax Administration Service. 42D258000 The credited tax was paid directly by the taxpayer abroad. 42D263000 Regarding an Income Tax paid by resident foreign companies, consequence of a payment of dividends or profits distributed in favor of the taxpayer, it verified that all and each of the requirements provided in the applicable fiscal regulations for its credit had been met. 42D267000 Credits only the Income Tax paid abroad in the year. 42D268000 Indicate if it credits a remainder of the Income Tax paid abroad corresponding to previous years. 42D269000 Carried out operations with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (if affirmative, must fill out annex 19). 42D284000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A, it was credited in the monthly payment declaration following the declaration in which the withholding was made (for the purposes of article 5o., fraction IV of the LIVA). 42D285000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A of this Law, said withholding had been paid in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA). 42D286000 Applied the option of article 5o.-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 42D287000 Indicate if for the purposes of the determination of the definitive monthly payments of the Value Added Tax it credits tax at 100%. 42D288000 Say if it includes in the determination of the credit proportion, income from interest charged from derivative financial operations. 42D289000 Made adjustments to the value of the creditable tax (for the purposes of article 5o.-A of the LIVA).

Monday, January 20, 2025 OFFICIAL GAZETTE 179 42D292000 Opted to apply the income tax (ISR) stimulus from the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018 (if affirmative, must fill in from index 42140123000000 to 42140151000000 of annex 14). 42D294000 Is registered in the beneficiary registry of the stimulus for the northern border region. 42D298000 Ceased to apply the income tax (ISR) stimulus indicated in the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 42D301000 Filed, no later than the month following the month in which the cancellation was requested, the complementary declarations of provisional payments in which the stimulus was applied and, where applicable, made the payment of the corresponding income tax. 42D339000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months. 42D342000 In addition to the northern border region stimulus, applied another tax treatment that grants additional benefits or tax stimuli, including exemptions or subsidies. 42D345000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction IV, of the Decree on fiscal stimuli for the northern border region, published in the DOF on December 30, 2020. 42D349000 Opted to apply the value-added tax (IVA) stimulus indicated in the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 42D351000 (a) alienation of goods. 42D352000 (b) provision of independent services. 42D353000 (c) granting of temporary use or enjoyment of goods. 42D354000 Ceased to apply the value-added tax (IVA) stimulus, indicated in the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 42D357000 Is a natural or legal person with business activities obliged to make withholding for services for the purposes of article 1, fraction IV of the VAT Law. 42D358000 If the answer to the previous question is affirmative, indicate whether you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 42D396000 Is obliged to keep volumetric control. 42D397000 Is an importer of a specific sector. 42D399000 Opted to apply the income tax (ISR) stimulus from the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020 (if affirmative, must fill in from index 42140152000000 to 4214018000000 of annex 14). 42D401000 Is registered in the beneficiary registry of the stimulus for the southern border region. 42D405000 Ceased to apply the income tax (ISR) stimulus indicated in the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 42D408000 Filed, no later than the month following the month in which the cancellation was requested, the complementary declarations of provisional payments in which the stimulus was applied and, where applicable, made the payment of the corresponding income tax. 42D446000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months. 42D449000 In addition to the southern border region stimulus, applied another tax treatment that grants additional benefits or tax stimuli, including exemptions or subsidies. 42D452000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction VI of the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 42D456000 Opted to apply the value-added tax (IVA) stimulus indicated in the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020.

180 OFFICIAL GAZETTE Monday, January 20, 2025 42D458000 (a) alienation of goods. 42D459000 (b) provision of independent services. 42D460000 (c) granting of temporary use or enjoyment of goods. 42D461000 Ceased to apply the value-added tax (IVA) stimulus, indicated in the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 42D464000 Is a natural or legal person with business activities obliged to make withholding for services for the purposes of article 1, fraction IV of the VAT Law. 42D465000 If the answer to the previous question is affirmative, indicate whether you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 42D503000 Is obliged to keep volumetric control. 42D504000 Is an importer of a specific sector. Two-character alphabetic data (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 42D041000 The requirements established in the resolution (authorization or consultation) were met. 42D086000 Indicate whether you identified providers or clients with the definitive list issued by the SAT of presumed non-existent operations for the entire fiscal year reviewed. 42D087000 Indicate whether you verified that the operations with that client or provider do not give fiscal effect for the purposes of article 69-B of the CFF. 42D095000 Created a reserve for a pension or retirement fund for personnel or made changes to said fund (for the purposes of articles 29 of the ITLR and 65 of the RLITLR). 42D107000 Regarding commission agents, carried out the separation in their accounting and records of the operations carried out on their own account from those carried out on behalf of the principal (for the purposes of articles 32, fraction II of the IVA Law and 35 of the RLIVA). 42D108000 Issued and delivered tax receipts (for the purposes of articles 32, fraction III of the IVA Law, 20 and 74 of the RLIVA). 42D109000 Issued tax receipts for the withholding of the tax that is made in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the IVA Law as well as with the applicable rules of the RMF for 2024). 42D110000 Provided monthly and in time to the tax authorities, information about the persons to whom taxes were withheld (for the purposes of article 32, fraction V of the IVA Law as well as with the applicable rules of the RMF for 2024). 42D111000 Provided monthly and in time to the tax authorities, information about the payment, withholding, credit and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (for the purposes of article 32, fraction VIII of the IVA Law, as well as with the applicable rules of the RMF for 2024). 42D119000 The taxpayer's actions related to the restructuring referred to in the previous index, remained in the restructured group during the audited fiscal year. 42D123000 For the case of societies in debt instruments, indicate whether the investment portfolio is in turn composed of shares of foreign investment funds. 42D124000 If the answer is affirmative, indicate whether there was withholding of income tax, for the payment of interest to natural persons. 42D125000 If the answer is negative, indicate whether the natural persons were informed in the certificate, the amount of the real interest earned during the fiscal year in which the investment in said funds was maintained. 42D126000 For the case of societies in equity instruments, indicate whether the investment portfolio is in turn composed of shares of foreign investment funds. 42D127000 If affirmative, indicate whether the gains from the alienation of the shares of said foreign investment fund, were considered taxable for natural persons.

Monday, January 20, 2025 OFFICIAL GAZETTE 181 42D128000 Indicate whether the gain that they obtained in the fiscal year in which they maintained their investment was informed to the natural persons in the certificate. 42D129000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI, subsection a) of the ITLR). 42D130000 Provide to the partners or shareholders to whom dividends were paid, a certificate indicating the amount, the withheld income tax, in which it is indicated whether the dividends come from a specific account or record (for the purposes of article 76, fraction XI, subsection b) of the ITLR). 42D131000 Inform the tax authorities of loans, contributions for future capital increases or capital increases received in cash, in national or foreign currency, greater than $600,000 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the ITLR, as well as the applicable rules of the RMF for 2024). 42D138000 Keep a record of the operations carried out with securities issued in series (for the purposes of articles 76, fraction VIII of the ITLR and 111 of the RLITLR). 42D166000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, of surveillance, consultative or of any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the ITLR). 42D167000 In the case of loss from the alienation of shares and other securities, as well as financial losses arising from financial operations derived from capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of article 28, fraction XVII of the ITLR, as well as with the applicable rules of the RMF for 2024). 42D168000 In the case of granting the temporary use or enjoyment of automobiles, the established requirements for their deduction were met (for the purposes of article 28, fraction XIII of the ITLR). 42D203000 Transferred tax attributes such as tax losses, CUFIN, CUCA. 42D256000 Has the supporting documentation of the income tax paid abroad that was credited. 42D259000 Complies with the requirements established in article 5 of the ITLR to credit the income tax paid abroad. 42D270000 Has a transfer pricing study for the operations carried out. 42D272000 Credited tax paid in REFIPRES. 42D274000 Met all requirements to apply withholding income tax from REFIPRES. 42D276000 Indicate whether you declared tax on income subject to REFIPRES. 42D279000 The taxpayer made any payment to a resident abroad, in which the income tax corresponding to said resident abroad, was covered by the taxpayer itself. 42D280000 Applied what is provided for in article 1.13. of the Decree published in the DOF on December 26, 2013. 42D281000 Applied any treaty to avoid double taxation. 42D282000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the ITLR. 42D283000 Met all requirements to apply a preferential withholding rate. 42D290000 In the case of net interest of the fiscal year, verified that the credit of VAT derived from interest was met with the established requirements for its credit (for the purposes of article 5o., fraction I of the IVA Law). 42D291000 Applied what is provided for for the purposes of article 2.2. of the Decree published in the DOF on December 26, 2013. 42D340000 Has a branch, agency or any other establishment located within the border region, to which the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018, is applicable. 42D341000 Fell under the circumstances of article six, fraction XI of the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 42D356000 Fell under the circumstances of articles thirteen, fraction IV of the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018.

182 OFFICIAL GAZETTE Monday, January 20, 2025 42D447000 Has a branch, agency or any other establishment located within the border region, to which the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020, is applicable. 42D448000 Fell under the circumstances of article six, fraction XI of the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 42D463000 Fell under the circumstances of articles twelve, fraction V of the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. Three-character alphabetic data, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 42D043000 Date of letter 1. 42D045000 Date of letter 2. 42D047000 Date of letter 3. 42D050000 Date of resolution 1. 42D052000 Date of resolution 2. 42D054000 Date of resolution 3. 42D056000 Date of sending the multiple information declaration. (normal). 42D057000 Date of sending the multiple information declaration. (last complementary). 42D064000 Date of presentation of the normal information declaration. 42D065000 Date of presentation of the information declaration (last complementary). 42D178000 Date on which the merger took effect. 42D202000 Date on which the spin-off took effect. 42D248000 Date of commencement of liquidation. 42D296000 Date of authorization to apply the income tax stimulus. 42D300000 Date when the income tax stimulus ceased to apply for any of the above circumstances. 42D303000 (1) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D306000 (2) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D309000 (3) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D312000 (4) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D315000 (5) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D318000 (6) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D321000 (7) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D324000 (8) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D327000 (9) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D330000 (10) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D333000 (11) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied.

Monday, January 20, 2025 OFFICIAL GAZETTE 183 42D336000 (12) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D346000 Date of presentation of the annual report of collaboration to the real-time verification program. 42D350000 Date of presentation of the notice of application of the value-added tax stimulus indicated in the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 42D355000 Date when the stimulus in matter of VAT ceased to apply. 42D360000 (1) Date of presentation of the payment of the withheld VAT. 42D363000 (2) Date of presentation of the payment of the withheld VAT. 42D366000 (3) Date of presentation of the payment of the withheld VAT. 42D369000 (4) Date of presentation of the payment of the withheld VAT. 42D372000 (5) Date of presentation of the payment of the withheld VAT. 42D375000 (6) Date of presentation of the payment of the withheld VAT. 42D378000 (7) Date of presentation of the payment of the withheld VAT. 42D381000 (8) Date of presentation of the payment of the withheld VAT. 42D384000 (9) Date of presentation of the payment of the withheld VAT. 42D387000 (10) Date of presentation of the payment of the withheld VAT. 42D390000 (11) Date of presentation of the payment of the withheld VAT. 42D393000 (12) Date of presentation of the payment of the withheld VAT. 42D403000 Date of authorization to apply the income tax stimulus. 42D407000 Date when the income tax stimulus ceased to apply for any of the above circumstances. 42D410000 (1) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D413000 (2) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D416000 (3) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D419000 (4) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D422000 (5) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D425000 (6) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D428000 (7) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D431000 (8) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D434000 (9) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D437000 (10) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D440000 (11) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D443000 (12) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D453000 Date of presentation of the annual report of collaboration to the real-time verification program. 42D457000 Date of presentation of the notice of application of the value-added tax stimulus indicated in the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020.

184 OFFICIAL GAZETTE Monday, January 20, 2025 42D462000 Date when the stimulus in matter of VAT ceased to apply. 42D467000 (1) Date of presentation of the payment of the withheld VAT. 42D470000 (2) Date of presentation of the payment of the withheld VAT. 42D473000 (3) Date of presentation of the payment of the withheld VAT. 42D476000 (4) Date of presentation of the payment of the withheld VAT. 42D479000 (5) Date of presentation of the payment of the withheld VAT. 42D482000 (6) Date of presentation of the payment of the withheld VAT. 42D485000 (7) Date of presentation of the payment of the withheld VAT. 42D488000 (8) Date of presentation of the payment of the withheld VAT. 42D491000 (9) Date of presentation of the payment of the withheld VAT. 42D494000 (10) Date of presentation of the payment of the withheld VAT. 42D497000 (11) Date of presentation of the payment of the withheld VAT. 42D500000 (12) Date of presentation of the payment of the withheld VAT. Data of the date of the letter, of the resolution and of the sending of the multiple information declaration. These data will be composed of ten alphanumeric characters corresponding to the date of the letter, of the resolution and of the sending of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /). 42D011000 Name or corporate name of the settlor. 42D012000 Name or corporate name of the trustee. 42D013000 Name or corporate name of the beneficiary (1). 42D014000 Name or corporate name of the beneficiary (2). 42D015000 Name or corporate name of the beneficiary (3). 42D038000 Specify the number(s) of criterion(s). 42D042000 Number of letter 1. 42D044000 Number of letter 2. 42D046000 Number of letter 3. 42D049000 Number of resolution 1. 42D051000 Number of resolution 2. 42D053000 Number of resolution 3. 42D059000 Identification number (field 1). 42D060000 Identification number (field 2). 42D061000 Identification number (field 3). 42D062000 Identification number (field 4). 42D063000 Identification number (field 5). 42D140000 Name of buyer 1. 42D142000 Name of buyer 2. 42D144000 Name of buyer 3. 42D146000 Name of buyer 4. 42D148000 Name of buyer 5. 42D180000 Merging company: name or corporate name. 42D182000 Merged 1: name or corporate name. 42D184000 Merged 2: name or corporate name.

January 20, 2025 OFFICIAL GAZETTE 185 42D186000 Merged 3: name or corporate name. 42D188000 Merged 4: name or corporate name. 42D190000 Merged 5: name or corporate name. 42D192000 Merged 6: name or corporate name. 42D194000 Merged 7: name or corporate name. 42D196000 Merged 8: name or corporate name. 42D198000 Merged 9: name or corporate name. 42D200000 Merged 10: name or corporate name 42D295000 Number of authorization letter to apply the income tax incentive. 42D297000 Number or registration key in the beneficiary registry for the incentive for the northern border region. 42D338000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 42D343000 Benefit obtained, derived from the application of the tax incentive applied. 42D347000 Folio number in the acknowledgment of presentation of the annual collaboration report to the real-time verification program. 42D348000 Place of presentation of the annual collaboration report to the real-time verification program. 42D398000 In case of affirmative answer to the previous index, indicate which one. 42D402000 Number of authorization letter to apply the income tax incentive. 42D404000 Number or registration key in the beneficiary registry for the incentive for the southern border region. 42D445000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 42D450000 Benefit obtained, derived from the application of the tax incentive applied. 42D454000 Folio number in the acknowledgment of presentation of the annual collaboration report to the real-time verification program. 42D455000 Place of presentation of the annual collaboration report to the real-time verification program. 42D505000 In case of affirmative answer to the previous index, indicate which one. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 42D026000 RFC 1. 42D027000 RFC 2. 42D028000 RFC 3. 42D029000 RFC 4. 42D030000 RFC 5. 42D072000 (specify previous name). 42D073000 (specify previous name). 42D074000 (specify previous name). 42D075000 (specify previous name). 42D076000 (specify previous name). 42D097000 (specify name of outsourcing company). 42D098000 (specify name of outsourcing company). 42D099000 (specify name of outsourcing company). 42D100000 (specify name of outsourcing company). 42D101000 (specify name of outsourcing company). 42D179000 Merger: RFC.

186 OFFICIAL GAZETTE Monday, January 20, 2025 42D181000 Merged 1: RFC. 42D183000 Merged 2: RFC. 42D185000 Merged 3: RFC. 42D187000 Merged 4: RFC. 42D189000 Merged 5: RFC. 42D191000 Merged 6: RFC. 42D193000 Merged 7: RFC. 42D195000 Merged 8: RFC. 42D197000 Merged 9: RFC. 42D199000 Merged 10: RFC. 42D204000 Spin-off 1: RFC. 42D208000 Spin-off 2: RFC. 42D212000 Spin-off 3: RFC. 42D216000 Spin-off 4: RFC. 42D220000 Spin-off 5: RFC. 42D224000 Spin-off 6: RFC. 42D228000 Spin-off 7: RFC. 42D232000 Spin-off 8: RFC. 42D236000 Spin-off 9: RFC. 42D240000 Spin-off 10: RFC. 42D244000 Spinning-off: RFC. 42D249000 (liquidator 1 specify name, denomination or corporate name). 42D250000 (liquidator 2 specify name, denomination or corporate name). 42D251000 (liquidator 3 specify name, denomination or corporate name). Data, RFC. Data of maximum 13 alphanumeric characters composed of:

• Four letters for individuals; or underscore and three letters for legal entities.
• Six numeric characters corresponding to the date (two characters for year, two for month and two for day).
• Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). 42D007000 In case of negative answer to all questions in indices 42D004000, 42D005000 and 42D006000 above, mention the reason for presenting the audit report. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 42D089000 Number of workers. 42D090000 Total income tax withheld and paid on salaries. 42D091000 Total income tax withheld and paid on assimilated to salaries. 42D092000 Employment subsidy delivered in cash to workers in the fiscal year. 42D093000 Total income from salaries and wages and assimilated concepts.

Monday, January 20, 2025 OFFICIAL GAZETTE 187 42D094000 Total exempt income from salaries and wages. 42D104000 Amount of VAT that originated said operation. 42D112000 Amount of VAT withheld from you regarding services referred to in fraction IV of article 1o.-A of the VAT Law. 42D134000 Distributed amount. 42D135000 Amount of distributed dividends from the net fiscal profit account. 42D136000 Amount considered as taxable income for Income Tax purposes, derived from gains from the alienation of shares, interest and annual inflation adjustment, corresponding to promoted investments until December 31, 2014 for which the accumulation option provided in article 50 of the Income Tax Law in force until that date was exercised. 42D137000 Amount considered as authorized deduction for Income Tax purposes, derived from losses from the alienation of shares, interest and annual inflation adjustment, corresponding to promoted investments until December 31, 2014 for which the accumulation option provided in article 50 of the Income Tax Law in force until that date was exercised. 42D150000 Total income from sale of shares. 42D151000 Total income from sale of intangibles. 42D152000 Total average cost of alienated shares. 42D153000 Total original amount of adjusted investment. 42D155000 Amount of payment for the operation. 42D157000 Amount of pending fiscal loss to be amortized from alienation of shares and other securities whose yield is not interest in terms of article 8 of the Income Tax Law. 42D158000 Deductible amount from financial derivative operations agreed outside recognized markets. 42D162000 Amount of refund or capital reduction effected. 42D163000 Income Tax derived from fraction I of article 78. 42D164000 Income Tax derived from fraction II of article 78. 42D172000 Indicate the amount of the corresponding accumulation. 42D174000 In case of affirmative answer, indicate the amount of the corresponding deduction. 42D176000 In case of affirmative answer, indicate the corresponding amount. 42D205000 Asset value: 42D206000 Liability value: 42D207000 Share capital value: 42D209000 Asset value: 42D210000 Liability value: 42D211000 Share capital value: 42D213000 Asset value: 42D214000 Liability value: 42D215000 Share capital value: 42D217000 Asset value: 42D218000 Liability value: 42D219000 Share capital value: 42D221000 Asset value: 42D222000 Liability value: 42D223000 Share capital value: 42D225000 Asset value:

188 OFFICIAL GAZETTE Monday, January 20, 2025 42D226000 Liability value: 42D227000 Share capital value: 42D229000 Asset value: 42D230000 Liability value: 42D231000 Share capital value: 42D233000 Asset value: 42D234000 Liability value: 42D235000 Share capital value: 42D237000 Asset value: 42D238000 Liability value: 42D239000 Share capital value: 42D241000 Asset value: 42D242000 Liability value: 42D243000 Share capital value: 42D245000 Asset value: 42D246000 Liability value: 42D247000 Share capital value: 42D260000 Amount of income tax paid abroad derived from dividends or profits received from residents abroad. 42D261000 Amount of income tax paid abroad from wealth source abroad. 42D262000 Amount of non-creditable and non-deductible income tax in terms of article 5 of the Income Tax Law. 42D271000 Total taxable or gross income in the fiscal year from REFIPRES. 42D273000 Amount of foreign tax credit. 42D275000 Amount of withheld income tax credit. 42D277000 Amount of tax on income subject to REFIPRES. 42D278000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of article 177 of the Income Tax Law. 42D304000 (1) Amount paid in the supplementary declaration. 42D307000 (2) Amount paid in the supplementary declaration. 42D310000 (3) Amount paid in the supplementary declaration. 42D313000 (4) Amount paid in the supplementary declaration. 42D316000 (5) Amount paid in the supplementary declaration. 42D319000 (6) Amount paid in the supplementary declaration. 42D322000 (7) Amount paid in the supplementary declaration. 42D325000 (8) Amount paid in the supplementary declaration. 42D328000 (9) Amount paid in the supplementary declaration. 42D331000 (10) Amount paid in the supplementary declaration. 42D334000 (11) Amount paid in the supplementary declaration. 42D337000 (12) Amount paid in the supplementary declaration. 42D344000 Amount of the benefit. 42D361000 (1) Amount paid. 42D364000 (2) Amount paid.

Monday, January 20, 2025 OFFICIAL GAZETTE 189 42D367000 (3) Amount paid. 42D370000 (4) Amount paid. 42D373000 (5) Amount paid. 42D376000 (6) Amount paid. 42D379000 (7) Amount paid. 42D382000 (8) Amount paid. 42D385000 (9) Amount paid. 42D388000 (10) Amount paid. 42D391000 (11) Amount paid. 42D394000 (12) Amount paid. 42D411000 (1) Amount paid in the supplementary declaration. 42D414000 (2) Amount paid in the supplementary declaration. 42D417000 (3) Amount paid in the supplementary declaration. 42D420000 (4) Amount paid in the supplementary declaration. 42D423000 (5) Amount paid in the supplementary declaration. 42D426000 (6) Amount paid in the supplementary declaration. 42D429000 (7) Amount paid in the supplementary declaration. 42D432000 (8) Amount paid in the supplementary declaration. 42D435000 (9) Amount paid in the supplementary declaration. 42D438000 (10) Amount paid in the supplementary declaration. 42D441000 (11) Amount paid in the supplementary declaration. 42D444000 (12) Amount paid in the supplementary declaration. 42D451000 Amount of the benefit. 42D468000 (1) Amount paid. 42D471000 (2) Amount paid. 42D474000 (3) Amount paid. 42D477000 (4) Amount paid. 42D480000 (5) Amount paid. 42D483000 (6) Amount paid. 42D486000 (7) Amount paid. 42D489000 (8) Amount paid. 42D492000 (9) Amount paid. 42D495000 (10) Amount paid. 42D498000 (11) Amount paid. 42D501000 (12) Amount paid. For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The amounts indicated must be recorded in pesos, not in thousands of pesos.

190 OFFICIAL GAZETTE Monday, January 20, 2025 42D293000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of this. 42D400000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of this. Numeric character data with two decimals. They will be recorded with integers and two decimals, without the percentage sign. Annex Data to provide 1.- Statement of financial position. 2024 and 2023. 2.- Statement of comprehensive income. Total 2024 and 2023, related parties 2024 and 2023, non-related parties 2024 and 2023. 3.- Statement of changes in equity. Contributed capital: share capital, unexhibited share capital, contributions for future capital increases formalized in shareholders' meeting, contributions for future capital increases formalized by its governing body (for the case of investment funds), premium on sale of shares, financial instruments that qualify as capital, other contributed capital accounts, earned capital: capital reserves, reserve for acquisition of own shares, accumulated results, results of previous exercises, valuation of cash flow hedging derivative instruments, result from evaluation of permanent investments in promoted companies' shares, valuation of financial instruments to collect or sell, income and expenses related to assets held for disposal, remeasurement of employee benefits, result from holding non-monetary assets, participation in OCI of other entities, other earned capital accounts, net profit, net loss, total parent company participation, non-controlling interest and total equity. 4.- Statement of investment portfolio valuation. Number of titles traded, total acquisition cost, total fair or book value. 5.- Comparative analysis of income statement accounts. 2024 and 2023, related and non-related parties 2024 and 2023, taxable or deductible for Income Tax: 2024 and 2023, non-taxable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2024 and 2023. 6.- List of contributions owed by the taxpayer as direct subject or in their capacity as withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, differences and immaterial differences not investigated by audit. 7.- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from previous exercises, total contributions to be paid, amount of contribution in litigation.

Monday, January 20, 2025 OFFICIAL GAZETTE 191 Annex Data to provide 8.- Reconciliation between accounting and fiscal result for Income Tax purposes. 2024 and 2023. 9.- Financial derivative operations. Sum of notionals, profit by counterparty, loss by counterparty, net effect. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of investment, amount of profits (losses) from previous exercises in the percentage of participation, amount of profit (loss) of the exercise in the percentage of participation, value of the investment. 11.- Partners or shareholders who had shares or partnership interests. Amount of contributions that are not premium on share subscription, amount of capital withdrawals, amount of loans made and received, amount of premium on share subscription. 12.- Operations with related parties. Value of the operation and/or investment for fiscal purposes (even with zero value), amount of taxpayer's fiscal adjustment so that the operation would be considered as agreed with independent parties in comparable operations, modified amount. 13.- Taxpayer information on its operations with related parties. Data to provide. 14.- Informative data. Amount. 15.- Operations carried out with residents abroad. Amount of the operation, income tax withheld determined by audit, income tax withheld paid, difference. 16.- Investments. MOI at the beginning of the exercise, balance pending to be deducted at the beginning of the exercise, plus: MOI of acquisitions during the exercise, minus: alienations and/or write-offs in the exercise, minus: deduction in the exercise, minus: immediate deduction in the exercise, balance pending to be deducted at the end of the exercise. 17.- Loans. Outstanding balance of the loan on December 31, 2023, total amount of interest paid and/or due, income tax withheld in the exercise, outstanding balance on December 31, 2024, total amount of interest deducted in the audited exercise.

192 OFFICIAL GAZETTE Monday, January 20, 2025 Annex Data to provide 19.- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in share participation, total taxable or gross income in the exercise, direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): amount, contributions and refunds: total amount of investments or contributions made during the exercise, contributions and refunds: total amount of capital refunds received during the exercise, data of the entity located in preferential tax regime: total fiscal profits or losses of the exercise, data of the entity located in preferential tax regime: total distributed profits in the exercise, data of the entity located in preferential tax regime: total amount of assets not subject to business activity, data of the entity located in preferential tax regime: total amount of assets subject to business activity, tax on income subject to REFIPRES. 20.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the Income Tax Law). Amount of taxable income of the previous fiscal year of each of the group member persons or of each related party, amount of taxable income of the previous fiscal year of the taxpayer, total taxable income of the previous fiscal year of the taxpayer and all group member persons or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending to be deducted from previous exercises (applicable from exercise 2021), total interest income accumulated, net interest, fiscal profit (loss), total accrued interest deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit, non-deductible interest. Note: The order of these data is only informative, for capture refer to the guide format. For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The amounts indicated must be recorded in pesos, not in thousands of pesos. Annex Data to provide 4.1.- Notes to the financial statements. Text referring to the notes to the financial statements. 6.1.- Declaration. Text referring to the declaration.

Monday, January 20, 2025 OFFICIAL GAZETTE 193 Alphanumeric character data. These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to provide 4.- Statement of investment portfolio valuation. Percentage of participation, rate to value. 6.- List of contributions owed by the taxpayer as direct subject or in their capacity as withholding agent. Rate, tariff or fee. 9.- Financial derivative operations. Percentage of cash settlement, percentage of in-kind settlement, proportion that represents of taxable income and/or authorized deductions. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 11.- Partners or shareholders who had shares or partnership interests. Percentage of partner or shareholder participation in the exercise, percentage of agreed interest rate in case of received loans. 15.- Operations carried out with residents abroad. Rate. 17.- Loans Percentage of interest rate, income tax withholding rate. 19.- Operations subject to preferential tax regimes. Effective rate of Income Tax paid abroad (less than 75% of that which would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): percentage, preferential rate by treaty. 20.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the Income Tax Law). Proportion of income. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentage will be recorded with integers and two decimals, without the percentage sign. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9. Annex Data to provide 4.- Statement of investment portfolio valuation. Issuer, series, type of security, qualification or marketability, number of titles traded, number of titles settled, total titles of the issuance, average unit acquisition cost, unit fair or book value, days to maturity.

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7.- List of contributions to be paid. Credit institution or SAT and payment in installments (data from the free-form letter): receiving administration.

9.- Derivative financial operations. Country of residence, number of contracts entered into, concept of derivative financial operations (for the purposes of Article 16-A of the CFF), type of derivative financial operations (for the purposes of Article 20 of the LISR), type of market, name of the market.

10.- Permanent investments in subsidiaries, associates, and affiliates resident in foreign countries and in Mexico. Country of fiscal residence of the entity, form of payment (transfer of funds, capitalization of credits or debts, etc.).

11.- Partners or shareholders who held shares or partnership interests. Country of residence for tax purposes, destination of the loan, form of payment (transfer of funds, capitalization of credits or debt, etc.).

12.- Transactions with related parties. Type of operation, in case that in the "type of operation" column, you selected any of the concepts of "other income" or "other payments", specify concept, country of residence, transfer pricing method applied.

15.- Transactions carried out with residents in foreign countries. Type of operation, in case that in the column "type of operation", you selected any of the concepts of "other income" or "other payments", specify concept, country of residence.

17.- Loans Type of financing, in case that in the column "type of financing" you selected the concept "other", specify concept: country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of interest payment exigibility, in case that in the column "frequency of interest payment exigibility" you selected the concept "other", specify concept: destination of the borrowed capital.

19.- Transactions subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "type of operation", you selected any of the concepts of "other income" or "other payments", specify concept, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, transactions with trusts or with the entity or foreign legally transparent fiscal figure, description of the object of the trust, capacity in which it participates in the trust or in the entity or foreign legally transparent fiscal figure, indicate if you used a tax rate or exemption provided in some treaty that Mexico has entered into to avoid double taxation.

Monday, January 20, 2025 OFFICIAL DIARY 195

Alphanumeric character data. Alphabetic characters only in uppercase. These texts may not contain special signs (commas, brackets, parentheses, etc.).

Annex Data to provide

7.- List of contributions to be paid. Payment date, payment in installments (data from the free-form letter): date of presentation, authorization letter for payment in installments: date.

10.- Permanent investments in subsidiaries, associates, and affiliates resident in foreign countries and in Mexico. Date on which the capital contribution was made in its subsidiary.

11.- Partners or shareholders who held shares or partnership interests. Holding period: from and to.

17.- Loans. Validity of the loan from and to.

19.- Transactions subject to preferential tax regimes. Trust or entity or foreign legally transparent fiscal figure: validity from, trust or entity or foreign legally transparent fiscal figure: validity to.

Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example 25/03/2018.

These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits from 0 to 9 and the slash /.

Annex Data to provide

18.- Integration of tax losses from previous years. 2023 to 2013. For the purposes of this data, figures referring to the indicated data will be recorded.

Numeric character data with four decimals. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9.

Annex Data to provide

12.- Transactions with related parties. The operation involves unique and valuable contributions (yes or no) in case affirmative, indicate in the annex called additional information, which unique and valuable contributions are involved, the operation is agreed upon as with independent parties in comparable operations (yes or no), were the values of acts or activities for VAT modified, or rather, of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2., fraction II, of the RMF 2024) (yes or no), indicate if you obtained the benefit of treaties to avoid double taxation (yes, no, n/a).

15.- Transactions carried out with residents in foreign countries. Mexico has a broad agreement for the exchange of information with the country in the previous column (yes or no) indicate if it is a related party (yes or no), did you withhold and pay for this operation (yes or no), did you apply the benefits of any treaty entered into by Mexico to avoid double taxation (yes or no).

17.- Loans. Were you the beneficial owner of the interests (yes or no), did you guarantee the loan (yes or no), did you place funds abroad (yes or no).

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18.- Integration of tax losses from previous years. 2023 to 2013.

19.- Transactions subject to preferential tax regimes. The accounting is available to the authority (yes or no), does it have any intermediate entity (yes or no), in the case of income generated in participation with other entities, does it have the information of the entity that generated income by participation with other entities (yes or no), transactions with trusts or with the entity or foreign legally transparent fiscal figure, indicate if the information is for the case of income generated in trusts and similar (yes or no).

20.- Deduction of net interest of the year (for the purposes of Article 28, fraction XXXII of the LISR). Is it located in any of the exceptions established in Article 28, fraction XXXII of the LISR (yes or no).

Two-character alphabetic data, (yes, no) in uppercase. Two-character alphabetic data, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

Annex Data to provide

7.- List of contributions to be paid. Number of the operation; payment in installments (data from the free-form letter): folio number, authorization letter for payment in installments: number.

9.- Derivative financial operations. Tax Identification Number or RFC.

10.- Permanent investments in subsidiaries, associates, and affiliates resident in foreign countries and in Mexico. Tax Identification Number.

11.- Partners or shareholders who held shares or partnership interests. Tax Identification Number or RFC.

12.- Transactions with related parties Tax Identification Number or RFC.

15.- Transactions carried out with residents in foreign countries. Tax Identification Number.

17. Loans. Tax Identification Number or RFC, number of registration of the creditor resident in the foreign country before the SAT valid during the audited year, number of authorization letter of the CNBV of the public offering abroad of securities issued in Mexico.

18.- Integration of tax losses from previous years. 2023 to 2013.

19.- Transactions subject to preferential tax regimes. Tax Identification Number.

20.- Deduction of net interest of the year (for the purposes of Article 28, fraction XXXII of the LISR). Tax Identification Number or RFC of each of the persons members of the group or of each related party.

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For the purposes of this data, the figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data of annexes 11.- partners or shareholders who held shares or partnership interests, 12.- transactions with related parties and 18.- integration of tax losses from previous years, the data will be recorded according to the following characteristics:

Data of 13 alphanumeric characters maximum, composed of: Four letters for natural persons, or underscore and three letters for legal persons. Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &).

A. Format Guide for the presentation of the Fiscal Audit Report of Financial Statements General, for the fiscal year of 2024.

Index Concept Data to provide

Taxpayer Identification Data 01A000000 RFC: 01A001000 Name (paternal surname, maternal surname, name(s)), denomination or corporate name: 01A002000 CURP: Fiscal Address: 01A003000 Federative Entity: 01A004000 Borough or Municipality: 01A005000 Neighborhood or Locality: 01A006000 Postal Code: 01A007000 Street, exterior and interior number: 01A008000 City or Population: 01A009000 Telephone: 01A010000 Email: 01A011000 Name of the economic group to which it belongs: 01A012000 Activity key for tax purposes:

Taxpayer Declaration: I declare that the information provided in this document, reflects the real operations that I carried out during the year, which are registered in accounting and are supported by supporting documentation. 01A013000 Name of the Taxpayer:

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Public Accountant Identification Data 01B000000 RFC: 01B001000 Name (paternal surname, maternal surname, name(s)): 01B002000 CURP: 01B003000 Registration Number: Fiscal Address: 01B004000 Federative Entity: 01B005000 Borough or Municipality: 01B006000 Neighborhood or Locality: 01B007000 Postal Code: 01B008000 Street, exterior and interior number: 01B009000 City or Population: 01B010000 Telephone of the CPI or Office: 01B011000 Email: 01B012000 Email of the Tax Box: 01B013000 College to which it belongs: 01B014000 Name of the Office: 01B015000 RFC of the Office: 01B016000 Registration Number of the Office:

Public Accountant Declaration who audited: I declare that the information provided by the cited taxpayer, is contained in books, records, documents and declarations in possession of the taxpayer himself, which I examined, as I state in the independent auditor's report and in the report on the review of the taxpayer's tax situation that I attach. 01B017000 Name of the Public Accountant who audited:

Legal Representative Identification Data 01C000000 RFC: 01C001000 Name (paternal surname, maternal surname, name(s)): 01C002000 National: 01C003000 Foreigner: 01C004000 CURP: Fiscal Address:

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01C005000 Federative Entity: 01C006000 Borough or Municipality: 01C007000 Neighborhood or Locality: 01C008000 Postal Code: 01C009000 Street, exterior and interior number: 01C010000 City or Population: 01C011000 Telephone: 01C012000 Email: 01C013000 Deed Number: 01C014000 Notary Number: 01C015000 Entity in which the Notary is located: 01C016000 Date of Power of Attorney: 01C017000 Date of appointment:

Legal Representative Declaration: I declare that the information provided in this document, reflects the real operations that my represented party carried out during the year, which are registered in accounting and are supported by supporting documentation. 01C018000 Name of the Legal Representative:

Index Concept Data to provide

General Data 01D000000 Competent authority: 01D001000 Headquarters to which the ADAF belongs: 01D002000 General Administration and/or ADAF: 01D003000 Obligated or optional: 01D004000 Opted to audit its financial statements by taxable income (for the purposes of Article 32-A of the CFF). 01D005000 Opted to audit its financial statements by the value of its assets (for the purposes of Article 32-A of the CFF). 01D006000 Opted to audit its financial statements by the number of workers (for the purposes of Article 32-A of the CFF). 01D007000 In case of negative answer to all questions in indices 01D004000, 01D005000 and 01D006000 above, mention the reason for presenting the audit report.

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01D008000 Is part of a partnership in participation. 01D009000 Is part of a trust. In case of affirmative answer to the previous index, indicate denomination or corporate name of the trust: 01D010000 Denomination or corporate name of settlor. 01D011000 Denomination or corporate name of trustee. 01D012000 Denomination or corporate name of beneficiary (1). 01D013000 Denomination or corporate name of beneficiary (2). 01D014000 Denomination or corporate name of beneficiary (3). 01D015000 First audit. 01D016000 It is a company specialized in investment in energy assets, electricity and infrastructure. 01D017000 Carried out construction works. 01D018000 In case of affirmative answer to the previous index, accumulated income for the purposes of Article 17, fraction IV of the LISR. 01D019000 Maquiladora industry. 01D020000 Special taxpayer type. 01D021000 Subsidiary company. 01D022000 Subsidiary company. 01D023000 Cooperative society. 01D024000 Start of operations. 01D025000 Start date of the fiscal year. 01D026000 End date of the fiscal year. 01D027000 Start date of the previous fiscal year. 01D028000 End date of the previous fiscal year. 01D029000 Select the costing system used for tax purposes: In case of having selected any costing system, it will be as follows: 01D030000 Cost of sales: uses the absorption costing system for tax purposes and the historical cost valuation method for accounting purposes (historical costs) (in case affirmative must fill from index 01060000000000 to 01060030000000 of Annex 6). 01D031000 Cost of sales: uses the absorption costing system for tax purposes (estimated predetermined costs) (in case affirmative must fill from index 01060000000000 to 01060030000000 of Annex 6).

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01D032000 Cost of sales: uses the absorption costing system for tax purposes and the standard cost valuation method for accounting purposes (in case affirmative must fill from index 01060000000000 to 01060030000000 of Annex 6). 01D033000 Cost of sales: uses a system different from the above (in case affirmative must fill from index 01060031000000 to 01060040000000 of Annex 6). 01D034000 Type of opinion. 01D035000 Statement of cash flows. Used the indirect method (in case affirmative must fill from index 01040000000000 to 01040050000000 of Annex 4). 01D036000 Statement of cash flows. Used the direct method (in case affirmative must fill from index 01040051000000 to 01040089000000 of Annex 4). Indicate the RFC of the natural person(s) or legal person(s) that advised the taxpayer fiscally, through a written opinion: 01D037000 RFC 1: 01D038000 RFC 2: 01D039000 RFC 3: 01D040000 RFC 4: 01D041000 RFC 5:

Tax Effects 01D042000 Carried out transactions with related parties. 01D043000 If your answer was affirmative in index 01D042000 (must fill annexes 16 and 17). 01D044000 Carried out transactions with national related parties. 01D045000 Carried out transactions with foreign related parties. 01D046000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 01D047000 In the year, it decreased pending tax losses from previous years to be applied referred to in Article 9, fraction II of the LISR (in case affirmative must fill Annex 23). 01D048000 Regarding companies that have had the character of holding companies, it decreased the loss from the alienation of shares in any subsequent year to 2015 (for the purposes of Article two, fraction IX, last paragraph of the transitory provisions of the LISR in force from January 1, 2016). 01D049000 In case of affirmative answer to the previous index, indicate if it liquidated the total amount of the defined tax (for the purposes of Article two, fraction IX, last paragraph of the transitory provisions of the LISR in force from January 1, 2016).

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01D050000 Applied what is established in rule 11.7.1.20. of the 3a RMRMF 2016. 01D051000 Applied what is established in rule 3.23.22. of the RMF 2017. 01D052000 Applied what is established in rule 3.23.15. of the RMF 2018. 01D053000 Applied what is established in rule 3.23.15. of the RMF 2019. 01D054000 Applied what is established in rule 3.23.14. of the RMF 2020. 01D055000 Applied what is established in rule 3.23.14. of the RMF 2021. 01D056000 Applied what is established in rule 3.23.8. of the RMF 2022. 01D057000 Applied what is established in rule 3.23.8. of the RMF 2023. 01D058000 Applied what is established in rule 3.23.8. of the RMF 2024. 01D059000 Applied what is established in rule 11.7.1.19. of the 3a RMRMF 2016. 01D060000 Applied what is established in the fifth transitory of the RMF 2017. 01D061000 Applied what is established in the thirtieth transitory of the RMF 2018. 01D062000 Indicate if the taxpayer applied the procedures established in Article 22 of the LISR. In case that the answer to the previous question is affirmative, indicate the following: 01D063000 Name of the issuer of the shares that were alienated. 01D064000 Percentage of participation in the capital of the issuer of the shares that were alienated. 01D065000 Sale price of the alienated shares. 01D066000 Amount of the profit or (loss) determined by the alienation of the shares. 01D067000 Indicate if the acquirer of the alienated shares is a related party. 01D068000 The taxpayer has losses from the alienation of shares pending to be applied at the end of the year. 01D069000 In case that your answer to the previous question is affirmative, indicate the amount of the loss from the alienation of shares updated at the end of the year.

Other aspects 01D070000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 01D071000 Specify the number(s) of criterion/criteria. 01D072000 Obtained any resolution from the SAT, the SHCP or the PRODECON that has affected its tax situation during the year. In case of affirmative answer to the previous index, indicate the following: 01D073000 It is: 01D074000 The requirements established in the resolution (authorization or consultation) were met. 01D075000 Letter number 1. 01D076000 Date of letter 1.

Monday, January 20, 2025 OFFICIAL DIARY 20 3

01D077000 Letter number 2. 01D078000 Date of letter 2. 01D079000 Letter number 3. 01D080000 Date of letter 3. 01D081000 Obtained any favorable resolution from jurisdictional authorities that has affected its tax situation during the year (includes PTU). In case of affirmative answer to the previous index, indicate the number and date of the resolution: 01D082000 Resolution number 1. 01D083000 Date of resolution 1. 01D084000 Resolution number 2. 01D085000 Date of resolution 2. 01D086000 Resolution number 3. 01D087000 Date of resolution 3. 01D088000 Has filed any means of defense against tax provisions. In case of affirmative answer to the previous index, clarify through the annex called additional information, the contested tax provision, the means of defense filed as well as the status of the means of defense filed at the end of the year. 01D089000 Date of sending the multiple information declaration. (normal) 01D090000 Date of sending the multiple information declaration. (last complementary) 01D091000 Is obliged to reveal for the fiscal year, reportable schemes. In case of affirmative answer to the previous index, indicate the following: Number of identification granted by the SAT to the reportable scheme. 01D092000 Identification number (field 1): 01D093000 Identification number (field 2): 01D094000 Identification number (field 3): 01D095000 Identification number (field 4): 01D096000 Identification number (field 5): 01D097000 Date of presentation of the normal information declaration: 01D098000 Date of presentation of the information declaration (last complementary):

Transactions with residents in foreign countries 01D099000 Entered into derivative financial operations that had tax effects during the year in the Income Tax (in case affirmative must fill Annex 12). 01D100000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (in case affirmative must fill Annex 13).

20 4 OFFICIAL DIARY Monday, January 20, 2025 01D101000 Carried out operations with residents abroad (if yes, complete Annex 19). 01D102000 Maintained receivable and payable balances in national and foreign currency during the fiscal year (if yes, complete Annex 21). 01D103000 Had loans during the fiscal year (if yes, complete Annex 22). Tax diagnosis of the taxpayer General tax matters 01D104000 Had changes in name or corporate name during the audited fiscal year. 01D105000 If yes to the previous item, have the notices of change of name or corporate name with the Federal Taxpayer Registry (for the purposes of Article 29, Section I of the RCFF), and also specify the previous RFC and names. 01D106000 (Specify previous name). 01D107000 (Specify previous name). 01D108000 (Specify previous name). 01D109000 (Specify previous name). 01D110000 (Specify previous name). 01D111000 Had changes in tax address during the audited fiscal year. 01D112000 If yes to the previous item, have all notices of change of tax address (for the purposes of Article 29, Section III of the RCFF). 01D113000 Updated economic activities and obligations during the audited fiscal year. 01D114000 If yes to the previous item, have all notices of update of economic activities and obligations (for the purposes of Article 29, Section VII of the RCFF). 01D115000 For the audited fiscal year, have the notices of opening or closing of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of activities (for the purposes of Article 29, Section VIII of the RCFF). 01D116000 During the fiscal year, notices of compensation of balances in favor were filed (for the purposes of Article 23 of the CFF). 01D117000 Indicate if during the fiscal year your partners, shares, or equivalents were sold by the taxpayer, if the same complied with what is provided in Article 26, Section XI of the CFF. Note: if yes to the previous item, describe how compliance was given and with what documentation it is supported, through the annex called additional information of the report. 01D118000 Have shareholders resident in the country. 01D119000 If yes to the previous item, are registered in the Federal Taxpayer Registry (for the purposes of Article 27 of the CFF).

Monday, January 20, 2025 OFFICIAL DIARY 20 5 01D120000 Are obliged to request the registration in the RFC of your partners or shareholders resident abroad (for the purposes of Article 27 of the CFF). 01D121000 If yes to the previous item, are registered in the Federal Taxpayer Registry. 01D122000 Have inventories registered in your accounting. 01D123000 If yes, maintain control of inventories of merchandise, raw materials, work in progress, and finished products, as applicable (for the purposes of Article 76, Section XIV of the LISR). 01D124000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumed non-existent operations for the entire fiscal year reviewed. 01D125000 Indicate if you verified that operations with that client or supplier do not receive fiscal effect in accordance with Article 69-B of the CFF. 01D126000 Carried out operations with the general public. 01D127000 Have employees. In case of yes to the question in the previous item, indicate: 01D128000 Number of workers. 01D129000 Total ISR withheld and paid for salaries. 01D130000 Total ISR withheld and paid for assimilated to salaries. 01D131000 Employment subsidy delivered in cash to workers during the fiscal year. 01D132000 Total income from salaries and wages and assimilated concepts. 01D133000 Total exempt income from salaries and wages. 01D134000 Created a reserve for a pension or retirement fund for personnel or made changes to said fund (for the purposes of Articles 29 of the LISR and 65 of the RLISR). 01D135000 In case of no to question 01D127000, have any personnel service contracts (outsourcing). In case of having any personnel service contracts (outsourcing), indicate the RFC and name of the company(ies) that provide(s) the personnel services (outsourcing). 01D136000 (Specify outsourcing company name). 01D137000 (Specify outsourcing company name). 01D138000 (Specify outsourcing company name). 01D139000 (Specify outsourcing company name). 01D140000 (Specify outsourcing company name). Obtained income from: 01D141000 Sale of goods. 01D142000 Provision of services.

20 6 OFFICIAL DIARY Monday, January 20, 2025 01D143000 Granting of temporary use or enjoyment of goods. 01D144000 Dividends obtained from residents abroad without permanent establishment in Mexico. 01D145000 Dividends obtained from residents abroad subject to preferential tax regimes. 01D146000 Others, if yes specify below: 01D147000 (Specify). 01D148000 (Specify). 01D149000 (Specify). 01D150000 Obtained loss from the sale of accounts and documents receivable during the fiscal year. 01D151000 Accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 01D152000 Amount of VAT that originated said operation. Electronic accounting 01D153000 Maintained accounting in accordance with Article 28 of the CFF, its regulations, and with Article 32, Section I of the LIVA. 01D154000 The supporting documentation of the records or entries is available at your tax address (for the purposes of Article 28, Section III of the CFF). Note: in case of no to the previous item, indicate the address where you keep the supporting documentation of the records or entries, through the annex called additional information of the report. For VAT purposes, indicate the following: 01D155000 Regarding commission agents, performed the separation in your accounting and records of the operations carried out on your own account from those carried out on behalf of the principal (for the purposes of Articles 32, Section II of the LIVA and 35 of the RLIVA). 01D156000 Issued and delivered fiscal vouchers (for the purposes of Articles 32, Section III of the LIVA; 20 and 74 of the RLIVA). 01D157000 Issued fiscal vouchers for the withholding of the tax that is carried out in the cases provided for in Article 1o.-A, (for the purposes of Article 32, Section V of the LIVA as well as with the applicable rules of the RMF for 2024). 01D158000 Provided monthly and on time to the tax authorities, information on the persons to whom taxes were withheld (for the purposes of Article 32, Section V of the LIVA as well as with the applicable rules of the RMF for 2024). 01D159000 Provided monthly and on time to the tax authorities, information on the payment, withholding, credit, and transfer of the Value Added Tax in operations with your suppliers, breaking down the value of the acts or activities by the rate at which the Value Added Tax was transferred or transferred to you, including activities for which you were not obliged to pay (for the purposes of Article 32, Section VIII of the LIVA, as well as with the applicable rules of the RMF for 2024). 01D160000 Amount of VAT withheld from you regarding the provision of services referred to in Section IV of Article 1o.-A of the LIVA.

Monday, January 20, 2025 OFFICIAL DIARY 20 7 Have the following books updated: 01D161000 Journal. 01D162000 Ledger. 01D163000 Minutes of meetings of partners or shareholders. 01D164000 Partners or shareholders. Income Tax (ISR) 01D165000 Carried out derivative financial operations (for the purposes of Article 20 of the LISR). If yes to the previous item, indicate the following: 01D166000 Were carried out for the purposes of: 01D167000 Amount of taxable gain in the fiscal year. 01D168000 Amount of deductible loss in the fiscal year. 01D169000 The taxpayer participated in a restructuring in which the sale of its shares at tax cost was authorized, or the deferral of the tax derived from the sale of its shares within the group to which it belongs (for the purposes of Article 24 of the LISR). 01D170000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of Article 69-B Bis of the CFF). 01D171000 The taxpayer's shares related to the restructuring referred to in the previous item remained in the restructured group during the audited fiscal year. 01D172000 The taxpayer changed the business model. Complied with the following tax obligations: 01D173000 Issue vouchers for the activities carried out and keep the files (for the purposes of Articles 76, Sections II and XVII and 110, Sections III and IV of the LISR). 01D174000 Issue fiscal vouchers in which the amount of payments made to residents abroad is recorded in accordance with Title V of the LISR and the withheld tax (for the purposes of Article 76, Section III of the LISR). 01D175000 Take inventory of stock at the end of the fiscal year (for the purposes of Articles 76, Section IV and 110, Section V or on a different date in accordance with Articles 110 and 192 of the RLISR). 01D176000 Keep a record of the operations carried out with securities issued in series (for the purposes of Articles 76, Section VIII of the LISR and 111 of the RLISR). 01D177000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of Article 76, Section XI, subsection a) of the LISR). 01D178000 Provide to the partners or shareholders to whom dividends were paid, a fiscal voucher indicating the amount, where it is indicated if the dividends come from a specific account or record (for the purposes of Article 76, Section XI, subsection b) of the LISR).

20 8 OFFICIAL DIARY Monday, January 20, 2025 01D179000 File on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which you intervened (for the purposes of Article 76, Section XIII of the LISR). 01D180000 Inform the tax authorities as indicated by tax provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of Articles 76, Section XV and 110, Section VII of the LISR). 01D181000 Make known in the general ordinary meeting of shareholders or partners a report in which compliance with tax obligations for the immediate previous fiscal year is reported (for the purposes of Articles 76, Section XIX of the LISR and 116 of the RLISR). 01D182000 Inform the tax authorities of loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, greater than $600,000 (for the purposes of Articles 18, Section XI and 76, Section XVI of the LISR, as well as with the applicable rules of the RMF for 2024). 01D183000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the purposes of Article 140, second paragraph of the LISR). (ISR) obtained income from: 01D184000 Sale of goods (for the purposes of Article 17, Section I of the LISR, as well as with the applicable rules of the RMF for 2024). 01D185000 Provision of services (for the purposes of Article 17, Section I of the LISR, as well as with the applicable rules of the RMF for 2024). 01D186000 Granting of temporary use or enjoyment of goods (for the purposes of Article 17, Section II of the LISR). 01D187000 Financial lease contracts (for the purposes of Articles 17, Section III and 40 of the LISR). 01D188000 Installment sales. Agreed price (for the purposes of Articles 17, Section III, second paragraph and 40 of the LISR). 01D189000 Installment sales. Price collected (for the purposes of Articles 17, Section III, third paragraph and 40 of the LISR). 01D190000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (for the purposes of Article 17, Section IV of the LISR). 01D191000 Real estate construction contracts. That the estimates be authorized or approved for collection (for the purposes of Articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RLISR). 01D192000 Real estate construction contracts. That the estimates be effectively paid (for the purposes of Articles 17 of the LISR and 17, 18 and 19 of the RLISR). 01D193000 Considered as taxable income of the fiscal year the estimates for the progress of work for the purposes of Article 1.7. of the Decree published in the DOF on December 26, 2013. 01D194000 Indicate if you sold shares or intangibles during the fiscal year. If yes to the previous item, indicate the following: 01D195000 Name of buyer 1. 01D196000 Is a related party.

Monday, January 20, 2025 OFFICIAL DIARY 20 9 01D197000 Name of buyer 2. 01D198000 Is a related party. 01D199000 Name of buyer 3. 01D200000 Is a related party. 01D201000 Name of buyer 4. 01D202000 Is a related party. 01D203000 Name of buyer 5. 01D204000 Is a related party. 01D205000 Total income from sale of shares. 01D206000 Total income from sale of intangibles. 01D207000 Total average cost of shares sold. 01D208000 Total original amount of the adjusted investment. 01D209000 Made withholding. 01D210000 Amount of payment for the operation. 01D211000 In case of having tax loss in the sale of shares, filed notice within ten days following the date of the operation. 01D212000 Amount of pending amortization tax loss from the sale of shares and other securities whose yield is not interest in terms of Article 8 of the LISR. 01D213000 Deductible amount from derivative financial operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 01D214000 Indicate if you transmitted monetary assets by more than 51%. 01D215000 Indicate if you carried out a refund or reduction of shares. 01D216000 Indicate if you refunded share subscription premium. 01D217000 Amount of the refund or capital reduction carried out. 01D218000 Income Tax derived from Section I of Article 78. 01D219000 Income Tax derived from Section II of Article 78. 01D220000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses. Deductions (ISR) Met the following tax requirements for your deductions: 01D221000 Be strictly indispensable for the purposes of your activity, with the exception of authorized donations for their deduction by tax provisions (for the purposes of Articles 27, Section I and 105, Section II of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 01D222000 In the case of donations, complied with all requirements for their deduction (for the purposes of Articles 27 Section I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 01D223000 Be supported by fiscal vouchers (for the purposes of Articles 27, Section III and 105, last paragraph of the LISR, as well as with the applicable rules of the RMF for 2024).

210 OFFICIAL DIARY Monday, January 20, 2025 01D224000 Make payments through named checks, credit, debit, or service cards, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations, or through different forms of extinction of obligations when indicated by tax provisions (for the purposes of Articles 27, Section III and 105, last paragraph of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2024). 01D225000 Be duly registered in accounting (for the purposes of Articles 27, Section IV and 105, last paragraph of the LISR and 44 of the RLISR). 01D226000 Be deducted only once (for the purposes of Articles 27, Section IV and 105, Section IV of the LISR). 01D227000 Comply with obligations regarding withholding and payment of taxes on behalf of third parties, as well as other established formalities (for the purposes of Articles 27, Section V and 105, last paragraph of the LISR). 01D228000 That in the fiscal voucher, the Value Added Tax appears expressly and separately when applicable (for the purposes of Articles 27, Section VI and 105, last paragraph of the LISR). 01D229000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (for the purposes of Articles 27, Section VII of the LISR and 45 of the RLISR). 01D230000 For capital borrowed and granting of loans to third parties, the cap established for their deduction was applied (for the purposes of Article 27, Section VII of the LISR). 01D231000 Payments to natural persons, coordinated legal entities, societies or civil associations, to those who provide domestic services of water supply and garbage collection, and to those who obtain donations, were deducted when they were effectively incurred (for the purposes of Article 27, Section VIII of the LISR). 01D232000 In the case of fees or gratuities to administrators, trustees, directors, general managers, or members of the board of directors, supervision, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of Article 27, Section IX of the LISR). 01D233000 In the cases of technical assistance, technology transfer, or royalties, it has been proven that the person who provided the knowledge had its own technical elements for it, provided them directly and effectively carried them out (for the purposes of Articles 27, Section X and 105, last paragraph of the LISR). 01D234000 For social welfare expenses, it was proven that the corresponding benefits were granted generally for the benefit of all workers and that in the case of meal vouchers granted to workers, the delivery is made through authorized electronic wallets. (for the purposes of Articles 7 and 27, Section XI of the LISR and 46, 47, 48 and 50 of the RLISR). 01D235000 When there are contributions for savings funds, in addition to the requirement established in the previous item, it was proven that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in tax provisions (for the purposes of Articles 27, Section XI and 105, last paragraph of the LISR and 49 of the RLISR). 01D236000 It was proven that the acquisition cost or the interest derived from received credits correspond to market rates and when they exceeded, the excess was considered non-deductible (for the purposes of Articles 27, Section XIII and 105, last paragraph of the LISR). 01D237000 In the case of import of merchandise, the legal requirements for its import were met (for the purposes of Articles 27, Section XIV and 105, last paragraph of the LISR and other applicable customs provisions).

Monday, January 20, 2025 OFFICIAL GAZETTE 211

01D238000 In the case of losses from uncollectible credits, they were considered realized in the month in which the applicable statute of limitations expired, or earlier, provided that the practical impossibility of collection was notorious and can be proven (for the purposes of Article 27, fraction XV of the Income Tax Law). Note: If the answer to the above index is affirmative, indicate in the annex titled "additional information of the audit" the cause that originated the deduction.

01D239000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of Article 52 of the Income Tax Law Regulations.

01D240000 That when carrying out the corresponding operations or by the last day of the fiscal year, the requirements established for each particular deduction by the Income Tax Law were met (for the purposes of Articles 27, fraction XVIII and 105, last paragraph of the Income Tax Law and 53 and 54 of the Income Tax Law Regulations, as well as the applicable rules of the Miscellaneous Fiscal Resolution for 2024).

01D241000 The fiscal receipts meet the requirements established by tax provisions and were obtained by the day the declaration should have been filed, and the issuance dates corresponded to the fiscal year for which the deduction was made (for the purposes of Articles 27, fraction XVIII and 105, last paragraph of the Income Tax Law).

01D242000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of Articles 27, fraction XVIII and 105, last paragraph of the Income Tax Law).

01D243000 When workers were entitled to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of Articles 27, fraction XIX of the Income Tax Law and Article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law are reformed, added to, and repealed, the Income Tax Law is issued, and the Single Rate Corporate Tax Law and the Tax on Cash Deposits Law are abrogated, published in the Official Gazette of the Federation on December 11, 2013).

01D244000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer themselves, the established requirements were met (for the purposes of Articles 27, fraction XX of the Income Tax Law and 107, 109 and 124 of the Income Tax Law Regulations, as well as the applicable rules of the Miscellaneous Fiscal Resolution for 2024).

01D245000 In the case of investments, the percentages authorized by the Income Tax Law were applied.

01D246000 In the case of travel expenses when they were destined for lodging, food, transportation, use or temporary enjoyment of automobiles and payment of mileage, it complied with the requirements established for their deduction (for the purposes of Articles 28, fraction V and 103, last paragraph of the Income Tax Law and 57 and 58 of the Income Tax Law Regulations).

01D247000 In the case of the granting of the use or temporary enjoyment of automobiles and aircraft, it complied with the requirements established for their deduction (for the purposes of Articles 28, fraction XIII and 103, last paragraph of the Income Tax Law and 60 of the Income Tax Law Regulations).

01D248000 In the case of the two previous concepts, they were expenses made by partners, shareholders, or their relatives without a labor relationship.

01D249000 In the case of loss from the alienation of shares and other securities, as well as financial losses arising from financial operations derived from capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of Articles 28 fraction XVII and 103 last paragraph, 121, last paragraph and 122 of the Income Tax Law and 219 of the Income Tax Law Regulations, as well as the applicable rules of the Miscellaneous Fiscal Resolution for 2024).

01D250000 In the case of restaurant consumption, the requirements established for their deduction were met (for the purposes of Articles 28, fraction XX and 103, last paragraph of the Income Tax Law and 61 of the Income Tax Law Regulations).

212 OFFICIAL GAZETTE Monday, January 20, 2025

01D251000 For the determination of deductions for investments in automobiles and aircraft, the original amount of the investment was considered to be the maximum amount authorized by Law (for the purposes of Articles 36, fractions II and III respectively and 104 of the Income Tax Law).

01D252000 All concepts referred to in Article 28 of the Income Tax Law were considered non-deductible.

01D253000 In the case of interest derived from debt, the requirements established for their deduction were met (for the purposes of Article 28, fraction XXVII of the Income Tax Law).

01D254000 In the case of net interest of the fiscal year, the requirements established for their deduction were met (for the purposes of Article 28, fraction XXXII of the Income Tax Law). If the answer to the above index is affirmative, indicate the following:

01D255000 Amount of debt that generates interest payable.

01D256000 The debt has an age greater than five years.

01D257000 The debt was restructured with respect to the period indicated in the previous index.

01D258000 Opted for and complied with what is provided in Article 30 of the Income Tax Law.

01D259000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of Article 52 of the Income Tax Law Regulations.

01D260000 In what capacity did you participate in a merger:

01D261000 Date on which the merger took effect. In case of being the merged entity, you must note:

01D262000 Merging entity: Tax ID (RFC)

01D263000 Merging entity: name or corporate name

In case of being the merging entity, you must note:

01D264000 Merged entity 1: Tax ID (RFC).

01D265000 Merged entity 1: name or corporate name.

01D266000 Merged entity 2: Tax ID (RFC).

01D267000 Merged entity 2: name or corporate name.

01D268000 Merged entity 3: Tax ID (RFC).

01D269000 Merged entity 3: name or corporate name.

01D270000 Merged entity 4: Tax ID (RFC).

01D271000 Merged entity 4: name or corporate name.

01D272000 Merged entity 5: Tax ID (RFC).

01D273000 Merged entity 5: name or corporate name.

Monday, January 20, 2025 OFFICIAL GAZETTE 213

01D274000 Merged entity 6: Tax ID (RFC).

01D275000 Merged entity 6: name or corporate name.

01D276000 Merged entity 7: Tax ID (RFC).

01D277000 Merged entity 7: name or corporate name.

01D278000 Merged entity 8: Tax ID (RFC).

01D279000 Merged entity 8: name or corporate name.

01D280000 Merged entity 9: Tax ID (RFC).

01D281000 Merged entity 9: name or corporate name.

01D282000 Merged entity 10: Tax ID (RFC).

01D283000 Merged entity 10: name or corporate name. Note: In case of having been the merging entity, and the previous space is insufficient, indicate in the annex titled "additional information of the audit": the Tax ID (RFC), name of the merged entity/entities, date on which the merger took effect, and the percentage of shareholding participation.

01D284000 In what capacity did you participate in a spin-off:

01D285000 Date on which the spin-off took effect.

01D286000 Transferred fiscal attributes such as tax losses, CUFIN, CUCA. Part of the assets, liabilities, and social capital corresponding contributed by the spin-off and received by:

01D287000 Spin-off entity 1: Tax ID (RFC)

01D288000 Asset value:

01D289000 Liability value:

01D290000 Social capital value:

01D291000 Spin-off entity 2: Tax ID (RFC)

01D292000 Asset value:

01D293000 Liability value:

01D294000 Social capital value:

01D295000 Spin-off entity 3: Tax ID (RFC)

01D296000 Asset value:

01D297000 Liability value:

01D298000 Social capital value:

214 OFFICIAL GAZETTE Monday, January 20, 2025

01D299000 Spin-off entity 4: Tax ID (RFC)

01D300000 Asset value:

01D301000 Liability value:

01D302000 Social capital value:

01D303000 Spin-off entity 5: Tax ID (RFC)

01D304000 Asset value:

01D305000 Liability value:

01D306000 Social capital value:

01D307000 Spin-off entity 6: Tax ID (RFC)

01D308000 Asset value:

01D309000 Liability value:

01D310000 Social capital value:

01D311000 Spin-off entity 7: Tax ID (RFC)

01D312000 Asset value:

01D313000 Liability value:

01D314000 Social capital value:

01D315000 Spin-off entity 8: Tax ID (RFC)

01D316000 Asset value:

01D317000 Liability value:

01D318000 Social capital value:

01D319000 Spin-off entity 9: Tax ID (RFC)

01D320000 Asset value:

01D321000 Liability value:

01D322000 Social capital value:

01D323000 Spin-off entity 10: Tax ID (RFC)

01D324000 Asset value:

01D325000 Liability value:

01D326000 Social capital value:

01D327000 Spin-off entity: Tax ID (RFC)

01D328000 Asset value:

01D329000 Liability value:

01D330000 Social capital value:

Monday, January 20, 2025 OFFICIAL GAZETTE 215

In case of liquidation, indicate:

01D331000 Start date of the liquidation:

Indicate the name or corporate name and Tax ID (RFC) of the liquidator:

01D332000 (Liquidator 1 specify name, corporate name or reason).

01D333000 (Liquidator 2 specify name, corporate name or reason).

01D334000 (Liquidator 3 specify name, corporate name or reason).

01D335000 Maintained investments through trusts for the acquisition or construction of real estate (fibras).

01D336000 If the answer to the above index is affirmative, complied with all requirements provided in Articles 187 and 188 of the Income Tax Law.

01D337000 Was part of a trust for the acquisition or construction of real estate (fibra).

01D338000 If the answer to the above index is affirmative, complied with all requirements provided in Articles 187 and 188 of the Income Tax Law.

Credits

01D339000 Has the supporting documentation for the payment of Income Tax (ISR) paid abroad that was credited.

01D340000 Complies with the requirements established in Article 5 of the Income Tax Law to credit the ISR paid abroad.

01D341000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad.

01D342000 Amount of ISR paid abroad from source of wealth abroad.

01D343000 Amount of non-creditable and non-deductible ISR in terms of Article 5 of the Income Tax Law.

Preferential Tax Regimes

01D344000 Carried out operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad (in case of affirmative, must fill out Annex 24).

01D345000 Has a transfer pricing study for the operations carried out.

01D346000 Total of accumulative or taxable income in the fiscal year from REFIPRES.

01D347000 Credited tax paid in REFIPRES.

01D348000 Amount of credit for tax paid abroad.

01D349000 Complied with all requirements to apply ISR withholding from REFIPRES.

01D350000 Amount of credit for Withheld Income Tax.

216 OFFICIAL GAZETTE Monday, January 20, 2025

01D351000 Indicate if you declared tax on income subject to REFIPRES.

01D352000 Amount of tax on income subject to REFIPRES.

01D353000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of Article 177 of the Income Tax Law.

Withholdings and/or joint liability

01D354000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said resident abroad was covered by the taxpayer itself.

01D355000 Applied what is provided in Article 1.13. of the Decree published in the Official Gazette of the Federation on December 26, 2013.

01D356000 Applied treaties to avoid double taxation. In case of affirmative:

01D357000 Has the necessary documentation to prove residence in the country in question, in terms of Article 4 of the Income Tax Law.

01D358000 Complied with all requirements to apply a preferential withholding rate.

01D359000 Applied what is provided in Article 1.4. of the Decree published in the Official Gazette of the Federation on December 26, 2013.

Value Added Tax

Acts or activities (VAT)

01D360000 Considered as effectively collected the consideration when received in cash, goods, or services, even if they corresponded to advances, deposits, or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations giving rise to the consideration (for the purposes of Article 1o.-B of the VAT Law).

01D361000 Considered as alienation the value of the shortage of goods in inventories (for the purposes of Articles 8 of the VAT Law and 25 of the VAT Law Regulations).

01D362000 Considered as value to calculate the tax, the amount effectively collected, as well as the amounts additionally charged or collected from the acquirer for other taxes, duties, normal or late interest, conventional penalties, or any other concept (for the purposes of Articles 12, 18 and 23 of the VAT Law and 42, 43, 44 and 45 of the VAT Law Regulations, as well as the applicable rules of the Miscellaneous Fiscal Resolution for 2024).

Considered as a taxable act or activity the importation of the following goods or services:

01D363000 The acquisition or use or temporary enjoyment of intangible goods (for the purposes of Articles 24, fractions II and III of the VAT Law and 50 of the VAT Law Regulations).

01D364000 The exploitation in national territory of independent services, except for those derived from international transport (for the purposes of Articles 24, fraction V of the VAT Law; 48 and 49 of the VAT Law Regulations).

01D365000 Carried out exports of goods or services for the concept of alienation or use or temporary enjoyment of intangible goods or for the exploitation abroad of services provided (for the purposes of Articles 29, fractions II, III and IV of the VAT Law and 57 to 63 of the VAT Law Regulations).

Monday, January 20, 2025 OFFICIAL GAZETTE 217

Credit (VAT)

VAT Credit Requirements

01D366000 Applied the option of Article 5o.-B of the VAT Law for the proration of non-identified tax with taxable activities, for which the 0% rate and exempt rates apply.

01D367000 The credited Value Added Tax corresponded to goods, services, or the use or temporary enjoyment of goods, strictly indispensable in terms of the Income Tax Law for the realization of activities other than importation, for which the tax established in this VAT Law must be paid or to which the 0% rate applies (for the purposes of Article 5o., fraction I of the VAT Law).

01D368000 The credited Value Added Tax was expressly transferred and stated separately in the receipts (for the purposes of Article 5o., fraction II of the VAT Law).

01D369000 The transferred Value Added Tax was effectively paid in the month in question (for the purposes of Article 5o., fraction III of the VAT Law).

01D370000 Regarding the transferred Value Added Tax that had been withheld in accordance with Article 1o.-A, it was credited in the monthly payment declaration following the declaration in which the withholding was paid (for the purposes of Article 5o., fraction IV of the VAT Law).

01D371000 Regarding the transferred Value Added Tax that had been withheld in accordance with Article 1o.-A of this Law, said withholding was paid in the terms and deadlines established (for the purposes of Article 5o., fraction IV of the VAT Law).

01D372000 The tax corresponding to expenditures other than investments was credited in its entirety because activities were carried out exclusively for which the tax must be paid, or the 0% rate applies (for the purposes of Article 5o., fraction V, subsection a) of the VAT Law).

01D373000 The tax corresponding to expenditures other than investments was not credited because activities were carried out exclusively for which the tax does not have to be paid (for the purposes of Article 5o., fraction V, subsection b) of the VAT Law).

01D374000 When obliged to pay the Value Added Tax or when the 0% rate applies, only for part of the activities carried out, the tax corresponding to expenditures other than investments was credited in the proportion in which the value of the activities for which the Value Added Tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of Article 5o., fraction V, subsection c) of the VAT Law as well as the applicable rules of the Miscellaneous Fiscal Resolution for 2024).

01D375000 Credited the tax corresponding to investments according to their usual destination, in its entirety because activities were carried out exclusively for which the tax must be paid or the 0% rate applies (for the purposes of Article 5o., fraction V, subsection d), point 1 of the VAT Law as well as the applicable rules of the Miscellaneous Fiscal Resolution for 2024).

01D376000 Did not credit the tax corresponding to investments, according to their usual destination, because activities were carried out exclusively for which the tax does not have to be paid (for the purposes of Article 5o., fraction V, subsection d), point 2 of the VAT Law).

01D377000 When obliged to pay the Value Added Tax or when the 0% rate applies, only for part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which the Value Added Tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of Article 5o., fraction V, subsection d), point 3 of the VAT Law as well as the applicable rules of the Miscellaneous Fiscal Resolution for 2024).

218 OFFICIAL GAZETTE Monday, January 20, 2025

01D378000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (for the purposes of Article 5o., fraction V, subsection d), point 4 of the VAT Law).

01D379000 If the answer is affirmative, made adjustments to the value of the Creditable Tax (for the purposes of Articles 5-A of the VAT Law and 19 of the VAT Law Regulations).

01D380000 In the case of net interest of the fiscal year, verified that the VAT credit derived from interest complied with the requirements established for its credit (for the purposes of Article 5o., fraction I of the VAT Law).

Application of Fiscal Incentives

01D381000 Applied what is provided for the purposes of Article 2.1. of the Decree published in the Official Gazette of the Federation on December 26, 2013.

01D382000 Applied what is provided for the purposes of Article 2.2. of the Decree published in the Official Gazette of the Federation on December 26, 2013.

Special Tax on Production and Services (IEPS)

01D383000 Was obliged to pay the IEPS in the fiscal year.

Decree on Fiscal Incentives northern border region

In matters of Income Tax

01D384000 Opted to apply the fiscal incentive in matters of Income Tax from the Decree on Fiscal Incentives northern border region, published in the Official Gazette of the Federation on December 31, 2018 (in case of affirmative, must fill out from index 01180117000000 to 01180145000000 of Annex 18).

01D385000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of this.

01D386000 Is registered in the beneficiary registry of the incentive for the northern border region.

01D387000 Number of authorization letter to apply the ISR fiscal incentive.

01D388000 Date of authorization to apply the ISR fiscal incentive.

01D389000 Number or registration key in the beneficiary registry of the incentive for the northern border region.

01D390000 Ceased to apply the fiscal incentive in matters of ISR indicated in the Decree on Fiscal Incentives northern border region, published in the Official Gazette of the Federation on December 31, 2018.

Monday, January 20, 2025 OFFICIAL GAZETTE 219

01D391000 If the answer to the previous question is affirmative, indicate the reason for ceasing to apply the ISR fiscal incentive.

01D392000 Date of ceasing to apply the ISR fiscal incentive due to any of the previous scenarios.

01D393000 Filed by the month following that in which the cancellation was requested, the complementary declarations of the provisional payments in which the incentive was applied and, if applicable, made the payment of the corresponding ISR. In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations filed, and the amount paid:

01D394000 (1) Corresponding to the month of:

01D395000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D396000 (1) Amount paid in the complementary declaration.

01D397000 (2) Corresponding to the month of:

01D398000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D399000 (2) Amount paid in the complementary declaration.

01D400000 (3) Corresponding to the month of:

01D401000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D402000 (3) Amount paid in the complementary declaration.

01D403000 (4) Corresponding to the month of:

01D404000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D405000 (4) Amount paid in the complementary declaration.

01D406000 (5) Corresponding to the month of:

01D407000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D408000 (5) Amount paid in the complementary declaration.

01D409000 (6) corresponding to the month of:

01D410000 (6) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D411000 (6) Amount paid in the complementary declaration.

01D412000 (7) Corresponding to the month of:

01D413000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D414000 (7) Amount paid in the complementary declaration.

01D415000 (8) Corresponding to the month of:

01D416000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D417000 (8) Amount paid in the complementary declaration.

01D418000 (9) Corresponding to the month of:

01D419000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

220 OFFICIAL GAZETTE Monday, January 20, 2025

01D420000 (9) Amount paid in the supplementary declaration. 01D421000 (10) Corresponding to the month of: 01D422000 (10) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D423000 (10) Amount paid in the supplementary declaration. 01D424000 (11) Corresponding to the month of: 01D425000 (11) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D426000 (11) Amount paid in the supplementary declaration. 01D427000 (12) Corresponding to the month of: 01D428000 (12) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D429000 (12) Amount paid in the supplementary declaration. 01D430000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 01D431000 The age of the tax domicile, or of any branch, establishment, or other in the northern border region is less than 18 months. 01D432000 You have a branch, agency, or any other establishment located within the border region, to which the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018, applies. 01D433000 You fall under the circumstances of article six, fraction XI of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 01D434000 In addition to the northern border region incentive, you applied another tax treatment that grants you additional benefits or tax incentives, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following: 01D435000 Benefit obtained, resulting from the application of the tax incentive applied. 01D436000 Amount of the benefit. 01D437000 You collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction IV, of the Decree on tax incentives for the northern border region, published in the DOF on December 30, 2020. 01D438000 Date of submission of the annual collaboration report to the real-time verification program. 01D439000 Folio number in the acknowledgment of submission of the annual collaboration report to the real-time verification program. 01D440000 Place of submission of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax 01D441000 You opted to apply the tax incentive in matters of VAT indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018.

Monday, January 20, 2025 OFFICIAL GAZETTE 221

01D442000 Date of submission of the notice of application of the tax incentive in matters of VAT indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. To which type of taxable acts or activities does the incentive apply: 01D443000 (A) Sale of goods. 01D444000 (B) Provision of independent services. 01D445000 (C) Granting of temporary use or enjoyment of goods. 01D446000 You ceased to apply the tax incentive in matters of VAT, indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 01D447000 Date on which you ceased to apply the VAT incentive. 01D448000 You fall under the circumstances of article thirteen, fraction IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 01D449000 You are a natural or legal person with business activities obliged to make withholding for services for the purposes of article 1, fraction IV of the VAT Law. 01D450000 If the answer to the previous question is affirmative, indicate whether you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the month to which it corresponds, the date of submission of the remittance of the withheld VAT, and the amount paid. 01D451000 (1) Corresponding to the month of: 01D452000 (1) Date of submission of the remittance of the withheld VAT. 01D453000 (1) Amount paid. 01D454000 (2) Corresponding to the month of: 01D455000 (2) Date of submission of the remittance of the withheld VAT. 01D456000 (2) Amount paid. 01D457000 (3) Corresponding to the month of: 01D458000 (3) Date of submission of the remittance of the withheld VAT. 01D459000 (3) Amount paid. 01D460000 (4) Corresponding to the month of: 01D461000 (4) Date of submission of the remittance of the withheld VAT. 01D462000 (4) Amount paid. 01D463000 (5) Corresponding to the month of: 01D464000 (5) Date of submission of the remittance of the withheld VAT. 01D465000 (5) Amount paid. 01D466000 (6) Corresponding to the month of: 01D467000 (6) Date of submission of the remittance of the withheld VAT. 01D468000 (6) Amount paid. 01D469000 (7) Corresponding to the month of: 01D470000 (7) Date of submission of the remittance of the withheld VAT.

222 OFFICIAL GAZETTE Monday, January 20, 2025

01D471000 (7) Amount paid. 01D472000 (8) Corresponding to the month of: 01D473000 (8) Date of submission of the remittance of the withheld VAT. 01D474000 (8) Amount paid. 01D475000 (9) Corresponding to the month of: 01D476000 (9) Date of submission of the remittance of the withheld VAT. 01D477000 (9) Amount paid. 01D478000 (10) Corresponding to the month of: 01D479000 (10) Date of submission of the remittance of the withheld VAT. 01D480000 (10) Amount paid. 01D481000 (11) Corresponding to the month of: 01D482000 (11) Date of submission of the remittance of the withheld VAT. 01D483000 (11) Amount paid. 01D484000 (12) Corresponding to the month of: 01D485000 (12) Date of submission of the remittance of the withheld VAT. 01D486000 (12) Amount paid. 01D487000 What is your functional currency. 01D488000 You are obliged to maintain volumetric control. 01D489000 You are an importer of a specific sector. 01D490000 If affirmative to the previous index, indicate which one;

Decree on tax incentives for the southern border region

In matters of Income Tax 01D491000 You opted to apply the tax incentive in matters of Income Tax from the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 (if affirmative, you must fill out from index 01180146000000 to 01180174000000 of Annex 18). 01D492000 Indicate the percentage that the income of the immediate previous year obtained in the southern border region represents, with respect to the total income obtained outside of it. 01D493000 You are registered in the beneficiary registry for the incentive for the southern border region. 01D494000 Number of authorization letter to apply the Income Tax incentive. 01D495000 Date of authorization to apply the Income Tax incentive. 01D496000 Number or registration key in the beneficiary registry for the incentive for the southern border region. 01D497000 You ceased to apply the tax incentive in matters of Income Tax indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020.

Monday, January 20, 2025 OFFICIAL GAZETTE 223

01D498000 If affirmative to the previous question, indicate the reason why you ceased to apply the Income Tax incentive. 01D499000 Date on which you ceased to apply the Income Tax incentive due to any of the aforementioned circumstances. 01D500000 You submitted no later than the month following that in which you requested the cancellation, the supplementary declarations of the provisional payments in which you applied the incentive and, if applicable, made the payment of the corresponding Income Tax. If the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of submission of the supplementary declarations submitted, and the amount paid: 01D501000 (1) Corresponding to the month of: 01D502000 (1) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D503000 (1) Amount paid in the supplementary declaration. 01D504000 (2) Corresponding to the month of: 01D505000 (2) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D506000 (2) Amount paid in the supplementary declaration. 01D507000 (3) Corresponding to the month of: 01D508000 (3) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D509000 (3) Amount paid in the supplementary declaration. 01D510000 (4) Corresponding to the month of: 01D511000 (4) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D512000 (4) Amount paid in the supplementary declaration. 01D513000 (5) Corresponding to the month of: 01D514000 (5) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D515000 (5) Amount paid in the supplementary declaration. 01D516000 (6) Corresponding to the month of: 01D517000 (6) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D518000 (6) Amount paid in the supplementary declaration. 01D519000 (7) Corresponding to the month of: 01D520000 (7) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D521000 (7) Amount paid in the supplementary declaration. 01D522000 (8) Corresponding to the month of: 01D523000 (8) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D524000 (8) Amount paid in the supplementary declaration. 01D525000 (9) Corresponding to the month of: 01D526000 (9) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied.

224 OFFICIAL GAZETTE Monday, January 20, 2025

01D527000 (9) Amount paid in the supplementary declaration. 01D528000 (10) Corresponding to the month of: 01D529000 (10) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D530000 (10) Amount paid in the supplementary declaration. 01D531000 (11) Corresponding to the month of: 01D532000 (11) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D533000 (11) Amount paid in the supplementary declaration. 01D534000 (12) Corresponding to the month of: 01D535000 (12) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D536000 (12) Amount paid in the supplementary declaration. 01D537000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 01D538000 The age of the tax domicile, or of any branch, establishment, or other in the southern border region is less than 18 months. 01D539000 You have a branch, agency, or any other establishment located within the border region, to which the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020, applies. 01D540000 You fall under the circumstances of article six, fraction XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 01D541000 In addition to the southern border region incentive, you applied another tax treatment that grants you additional benefits or tax incentives, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following: 01D542000 Benefit obtained, resulting from the application of the tax incentive applied. 01D543000 Amount of the benefit. 01D544000 You collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction VI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 01D545000 Date of submission of the annual collaboration report to the real-time verification program. 01D546000 Folio number in the acknowledgment of submission of the annual collaboration report to the real-time verification program. 01D547000 Place of submission of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax 01D548000 You opted to apply the tax incentive in matters of VAT indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020.

Monday, January 20, 2025 OFFICIAL GAZETTE 225

01D549000 Date of submission of the notice of application of the tax incentive in matters of VAT indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. To which type of taxable acts or activities does the incentive apply: 01D550000 (A) Sale of goods. 01D551000 (B) Provision of independent services. 01D552000 (C) Granting of temporary use or enjoyment of goods. 01D553000 You ceased to apply the tax incentive in matters of VAT, indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 01D554000 Date on which you ceased to apply the VAT incentive. 01D555000 You fall under the circumstances of article twelve, fraction V of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 01D556000 You are a natural or legal person with business activities obliged to make withholding for services for the purposes of article 1, fraction IV of the VAT Law. 01D557000 If the answer to the previous question is affirmative, indicate whether you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the dates of submission of the remittance of the withheld VAT and the amounts paid. 01D558000 (1) Corresponding to the month of: 01D559000 (1) Date of submission of the remittance of the withheld VAT. 01D560000 (1) Amount paid. 01D561000 (2) Corresponding to the month of: 01D562000 (2) Date of submission of the remittance of the withheld VAT. 01D563000 (2) Amount paid. 01D564000 (3) Corresponding to the month of: 01D565000 (3) Date of submission of the remittance of the withheld VAT. 01D566000 (3) Amount paid. 01D567000 (4) Corresponding to the month of: 01D568000 (4) Date of submission of the remittance of the withheld VAT. 01D569000 (4) Amount paid. 01D570000 (5) Corresponding to the month of: 01D571000 (5) Date of submission of the remittance of the withheld VAT. 01D572000 (5) Amount paid. 01D573000 (6) Corresponding to the month of: 01D574000 (6) Date of submission of the remittance of the withheld VAT. 01D575000 (6) Amount paid. 01D576000 (7) Corresponding to the month of: 01D577000 (7) Date of submission of the remittance of the withheld VAT. 01D578000 (7) Amount paid.

226 OFFICIAL GAZETTE Monday, January 20, 2025

01D579000 (8) Corresponding to the month of: 01D580000 (8) Date of submission of the remittance of the withheld VAT. 01D581000 (8) Amount paid. 01D582000 (9) Corresponding to the month of: 01D583000 (9) Date of submission of the remittance of the withheld VAT. 01D584000 (9) Amount paid. 01D585000 (10) Corresponding to the month of: 01D586000 (10) Date of submission of the remittance of the withheld VAT. 01D587000 (10) Amount paid. 01D588000 (11) Corresponding to the month of: 01D589000 (11) Date of submission of the remittance of the withheld VAT. 01D590000 (11) Amount paid. 01D591000 (12) Corresponding to the month of: 01D592000 (12) Date of submission of the remittance of the withheld VAT. 01D593000 (12) Amount paid. 01D594000 What is your functional currency. 01D595000 You are obliged to maintain volumetric control. 01D596000 You are an importer of a specific sector. 01D597000 If affirmative to the previous index, indicate which one.

This annex consists of 9 columns and is divided into two parts Part I Index Concept Data to provide 1.- Statement of financial position For the years ended December 31, 2024 and 2023 2024 2023 (Figures in pesos) Assets Current Assets Cash and financial instruments 01010000000000 Cash in treasury and national banks. 01010001000000 Cash in treasury and foreign banks. 01010002000000 National immediate realization securities. 01010003000000 Foreign immediate realization securities. 01010004000000 National fixed income investments.

Monday, January 20, 2025 OFFICIAL GAZETTE 227

01010005000000 Foreign fixed income investments. 01010006000000 Other national financial instruments. 01010007000000 Other foreign financial instruments. 01010008000000 Total cash and financial instruments. Accounts receivable 01010009000000 National customers (related parties). 01010010000000 National customers (unrelated parties). 01010011000000 Foreign customers (related parties). 01010012000000 Foreign customers (unrelated parties). 01010013000000 National receivables documents (related parties). 01010014000000 National receivables documents (unrelated parties). 01010015000000 Foreign receivables documents (related parties). 01010016000000 Foreign receivables documents (unrelated parties). 01010017000000 Other debtors. 01010018000000 Estimate of uncollectible accounts. 01010019000000 Other national accounts receivable (related parties). 01010020000000 Other national accounts receivable (unrelated parties). 01010021000000 Other foreign accounts receivable (related parties). 01010022000000 Other foreign accounts receivable (unrelated parties). 01010023000000 Total accounts receivable. Contributions in favor 01010024000000 Value Added Tax to recover. 01010025000000 Income Tax to recover. 01010026000000 Other taxes to recover. 01010027000000 Total contributions in favor. Inventories 01010028000000 Finished products. 01010029000000 Work in process. 01010030000000 Raw materials and materials. 01010031000000 Obsolescence estimate.

228 OFFICIAL GAZETTE Monday, January 20, 2025

01010032000000 Impairment loss. 01010033000000 Others. 01010034000000 Total inventories. Prepayments 01010035000000 Prepaid rents. 01010036000000 Advance to suppliers. 01010037000000 Other prepayments. 01010038000000 Impairment loss on prepayments. 01010039000000 Total prepayments. 01010040000000 Other short-term assets. 01010041000000 Unpaid Value Added Tax. 01010042000000 Total current assets. Non-current Assets Long-term accounts receivable 01010043000000 Long-term national accounts receivable (related parties). 01010044000000 Long-term national accounts receivable (unrelated parties). 01010045000000 Long-term foreign accounts receivable (related parties). 01010046000000 Long-term foreign accounts receivable (unrelated parties). 01010047000000 Total long-term accounts receivable. Long-term prepayments 01010048000000 Advance to national suppliers. 01010049000000 Advance to foreign suppliers. 01010050000000 Other national prepayments. 01010051000000 Other foreign prepayments. 01010052000000 Total long-term prepayments. Permanent investments 01010053000000 (National permanent investments). 01010054000000 (Foreign permanent investments). 01010055000000 Total permanent investments.

Monday, January 20, 2025 OFFICIAL GAZETTE 229

Fixed assets Real estate, machinery and equipment 01010056000000 Land. 01010057000000 Buildings. 01010058000000 Machinery. 01010059000000 Transport equipment. 01010060000000 Furniture and equipment. 01010061000000 Computer equipment. 01010062000000 Other fixed assets. 01010063000000 Total real estate, machinery and equipment. Accumulated depreciation 01010064000000 Accumulated depreciation of buildings. 01010065000000 Accumulated depreciation of machinery. 01010066000000 Accumulated depreciation of transport equipment. 01010067000000 Accumulated depreciation of furniture and equipment. 01010068000000 Accumulated depreciation of computer equipment. 01010069000000 Accumulated depreciation of other fixed assets. 01010070000000 Total accumulated depreciation. Accumulated impairment loss 01010071000000 Accumulated impairment loss of buildings. 01010072000000 Accumulated impairment loss of machinery. 01010073000000 Accumulated impairment loss of transport equipment. 01010074000000 Accumulated impairment loss of furniture and equipment. 01010075000000 Accumulated impairment loss of computer equipment. 01010076000000 Accumulated impairment loss of other fixed assets. 01010077000000 Total accumulated impairment loss. 01010078000000 Total net real estate, machinery and equipment. Intangible assets 01010079000000 Pre-operating expenses. 01010080000000 Market research.

230 OFFICIAL GAZETTE Monday, January 20, 2025

01010081000000 Patents and trademarks. 01010082000000 Amortizations. 01010083000000 Impairment loss. 01010084000000 Other intangible assets. 01010085000000 Total intangible assets. Other assets 01010086000000 Goodwill. 01010087000000 Impairment loss. 01010088000000 Deferred Income Tax. 01010089000000 Deferred employee profit sharing. 01010090000000 Long-term financial instruments. 01010091000000 Other assets. 01010092000000 Total other assets. 01010093000000 Total non-current assets. 01010094000000 Total assets. Liabilities Short-term liabilities Notes payable 01010095000000 National (related parties). 01010096000000 National (unrelated parties). 01010097000000 Foreign (related parties). 01010098000000 Foreign (unrelated parties). 01010099000000 Total notes payable. Financial instruments 01010100000000 National financial instruments. 01010101000000 Foreign financial instruments. 01010102000000 Other national. 01010103000000 Other foreign. 01010104000000 Total financial instruments.

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Monday, January 20, 2025 OFFICIAL GAZETTE 231

Other Creditors 01010105000000 Domestic (related parties). 01010106000000 Domestic (unrelated parties). 01010107000000 Foreign (related parties). 01010108000000 Foreign (unrelated parties). 01010109000000 Total other creditors. Suppliers 01010110000000 Domestic (related parties). 01010111000000 Domestic (unrelated parties). 01010112000000 Foreign (related parties). 01010113000000 Foreign (unrelated parties). 01010114000000 Total suppliers. Contributions Payable 01010115000000 Income Tax. 01010116000000 Asset Tax. 01010117000000 Value Added Tax. 01010118000000 Special Tax on Production and Services. 01010119000000 Tax on New Automobiles. 01010120000000 Local Taxes. 01010121000000 Social Security Employer Contributions. 01010122000000 Social Security Worker Contributions. 01010123000000 INFONAVIT Contributions. 01010124000000 SAR Contributions. 01010125000000 Other taxes and contributions. 01010126000000 Total contributions payable. Other Liabilities 01010127000000 Uncollected Value Added Tax. 01010128000000 Workers' Profit Sharing. 01010129000000 Advances from domestic customers (related parties). 01010130000000 Advances from domestic customers (unrelated parties). 01010131000000 Advances from foreign customers (related parties). 01010132000000 Advances from foreign customers (unrelated parties).

232 OFFICIAL GAZETTE Monday, January 20, 2025 01010133000000 Other short-term receivables domestic (related parties). 01010134000000 Other short-term receivables domestic (unrelated parties). 01010135000000 Other short-term receivables foreign (related parties). 01010136000000 Other short-term receivables foreign (unrelated parties). 01010137000000 Contributions for future capital increases. 01010138000000 Unearned revenues. 01010139000000 Other domestic. 01010140000000 Other foreign. 01010141000000 Total other liabilities. 01010142000000 Current portion of short-term financial debt liability. 01010143000000 Total short-term liability. Long-term Liability Long-term Debts 01010144000000 Notes payable domestic (related parties). 01010145000000 Notes payable domestic (unrelated parties). 01010146000000 Notes payable with foreign (related parties). 01010147000000 Notes payable with foreign (unrelated parties). 01010148000000 Other long-term receivables domestic (related parties). 01010149000000 Other long-term receivables domestic (unrelated parties). 01010150000000 Other long-term receivables foreign (related parties). 01010151000000 Other long-term receivables foreign (unrelated parties). 01010152000000 Long-term financial instruments. 01010153000000 Total long-term debts. 01010154000000 Employee benefits.

Monday, January 20, 2025 OFFICIAL GAZETTE 233 Other Liabilities 01010155000000 Rents collected in advance. 01010156000000 Deferred Income Tax. 01010157000000 Deferred workers' profit sharing. 01010158000000 Others. 01010159000000 Total other liabilities. 01010160000000 Total long-term liability. 01010161000000 Total liability. Equity Capital 01010162000000 Share capital from contributions. 01010163000000 Share capital from capitalization. 01010164000000 Contributions for future capital increases. 01010165000000 Share premium. 01010166000000 Legal reserve. 01010167000000 Net income. 01010168000000 Net loss. 01010169000000 Retained earnings from prior periods. 01010170000000 Accumulated losses from prior periods. 01010171000000 Other comprehensive results (debtor). 01010172000000 Other comprehensive results (creditor). 01010173000000 Excess in equity capital update. 01010174000000 Shortfall in equity capital update. 01010175000000 Result from holding non-monetary assets. 01010176000000 Other creditor capital accounts. 01010177000000 Other debtor capital accounts. 01010178000000 Total equity capital. 01010179000000 Total liability and equity capital. The accompanying notes are an integral part of this financial statement.

234 OFFICIAL GAZETTE Monday, January 20, 2025 Part II Data to be Provided Percentage in relation to total assets (tax year) Percentage in relation to total assets (previous tax year) Variation in pesos compared to previous tax year Percentage of variation in pesos compared to previous tax year Explain variation This annex consists of 8 columns and is divided into two parts Part I Index Concept Data to be Provided 2.- Statement of Comprehensive Income For the periods covered from January 1 to December 31 of 2024 and 2023 Total 2024 Related Parties 2024 (Figures in pesos) Note: To fill out this annex, it is necessary to first capture the information from annexes 5, 6 (when obligated to fill out this annex), 7 and 8. 01020000000000 Total sales or net income. Less: 01020001000000 Cost of sales. 01020002000000 Gross loss. 01020003000000 Gross profit. Less: Operating Expenses 01020004000000 General expenses. 01020005000000 Administrative expenses. 01020006000000 Sales expenses. 01020007000000 Total. 01020008000000 Operating loss. 01020009000000 Operating profit. Plus (minus):

Monday, January 20, 2025 OFFICIAL GAZETTE 235 Financing Integral Result 01020010000000 Interest in favor. 01020011000000 Interest charged. 01020012000000 Penalty interest in favor. 01020013000000 Penalty interest charged. 01020014000000 Exchange gain. 01020015000000 Exchange loss. 01020016000000 Favorable monetary position result. 01020017000000 Unfavorable monetary position result. 01020018000000 Changes in fair value of debtor financial assets and liabilities. 01020019000000 Changes in fair value of creditor financial assets and liabilities. 01020020000000 Other financial concepts in favor. 01020021000000 Other financial concepts charged. 01020022000000 Total. Plus (minus): Participation in the net profit or loss of other entities 01020023000000 Net loss from participation in results of unconsolidated subsidiaries, associates and joint ventures. 01020024000000 Net profit from participation in results of unconsolidated subsidiaries, associates and joint ventures. 01020025000000 Loss before Income Tax. 01020026000000 Profit before Income Tax. Less: Income Taxes 01020027000000 Income Tax. 01020028000000 Deferred Income Tax. 01020029000000 Other provisions. 01020030000000 Total. Plus (minus):

236 OFFICIAL GAZETTE Monday, January 20, 2025 Other income (expenses) 01020031000000 Reversal of credit impairment. 01020032000000 Reversal of impairment of other long-term assets. 01020033000000 Favorable discontinued operations. 01020034000000 Unfavorable discontinued operations. 01020035000000 Total other income (expenses), net. 01020036000000 Net loss. 01020037000000 Net profit. Plus (minus): Other Comprehensive Results 01020038000000 Result from conversion of foreign operations favorable. 01020039000000 Result from conversion of foreign operations unfavorable. 01020040000000 Unrealized result on and/or over financial instruments favorable. 01020041000000 Unrealized result on and/or over financial instruments unfavorable. 01020042000000 Valuation of cash flow hedges and/or financial instruments favorable. 01020043000000 Valuation of cash flow hedges and/or financial instruments unfavorable. 01020044000000 Participation of other comprehensive results of associates favorable. 01020045000000 Participation of other comprehensive results of associates unfavorable. 01020046000000 Income Taxes on other comprehensive results. 01020047000000 PTU of other comprehensive results. 01020048000000 Others. 01020049000000 Sum of other comprehensive results. 01020050000000 Debit integral result. 01020051000000 Creditor integral result. 01020052000000 Basic earnings per ordinary share. The accompanying notes are an integral part of this financial statement.

Monday, January 20, 2025 OFFICIAL GAZETTE 237 Part II Data to be Provided Unrelated Parties 2024 Total 2023 Related Parties 2023 Unrelated Parties 2023 This annex consists of 19 columns and is divided into four parts Part I Index Concept Data to be Provided 3.- Statement of Changes in Equity Capital For the periods ended on december 31, 2024 and 2023 Share capital: from contributions Share capital: from capitalization (Figures in pesos) 01030000000000 (Balances as of January 1, 2023 previously reported). 01030001000000 Adjustment for retrospective application by accounting changes and corrections of errors. 01030002000000 (Balances as of January 1, 2023 adjusted). 01030003000000 Capital contributions. 01030004000000 Capital refunds. 01030005000000 Dividends paid. 01030006000000 Stock dividends. 01030007000000 Changes in controlling participation that do not imply loss of control. 01030008000000 (Net profit of 2023). 01030009000000 (Net loss of 2023). 01030010000000 Result from holding non-monetary assets. 01030011000000 Share repurchase. 01030012000000 Effect of valuation of exercise of financial instruments.

238 OFFICIAL GAZETTE Monday, January 20, 2025 01030013000000 Effect of conversion of the period of foreign operations. 01030014000000 Result from conversion of foreign operations favorable. 01030015000000 Result from conversion of foreign operations unfavorable. 01030016000000 Unrealized result on and/or over financial instruments favorable. 01030017000000 Unrealized result on and/or over financial instruments unfavorable. 01030018000000 Valuation of cash flow hedges of financial instruments favorable. 01030019000000 Valuation of cash flow hedges of financial instruments unfavorable. 01030020000000 Participation of other comprehensive results of associates favorable. 01030021000000 Participation of other comprehensive results of associates unfavorable. 01030022000000 Income taxes on other comprehensive results. 01030023000000 PTU of other comprehensive results. 01030024000000 Others. 01030025000000 (Balances as of December 31, 2023). 01030026000000 (Balances as of January 1, 2024 previously reported). 01030027000000 Adjustment for retrospective application by accounting changes and corrections of errors. 01030028000000 (Balances as of January 1, 2024 adjusted ). 01030029000000 Capital contributions. 01030030000000 Capital refunds. 01030031000000 Dividends paid. 01030032000000 Stock dividends. 01030033000000 Changes in controlling participation that do not imply loss of control. 01030034000000 (Net profit of 2024). 01030035000000 (Net loss of 2024).

Monday, January 20, 2025 OFFICIAL GAZETTE 239 01030036000000 Result from holding non-monetary assets. 01030037000000 Share repurchase. 01030038000000 Effect of valuation of the period of financial instruments. 01030039000000 Effect of conversion of the period of foreign operations. 01030040000000 Result from conversion of foreign operations favorable. 01030041000000 Result from conversion of foreign operations unfavorable. 01030042000000 Unrealized result on and/or over financial instruments favorable. 01030043000000 Unrealized result on and/or over financial instruments unfavorable. 01030044000000 Valuation of cash flow hedges of financial instruments favorable. 01030045000000 Valuation of cash flow hedges of financial instruments unfavorable. 01030046000000 Participation of other comprehensive results of associates favorable. 01030047000000 Participation of other comprehensive results of associates unfavorable. 01030048000000 Income Taxes on Other Comprehensive Results. 01030049000000 PTU of other comprehensive results. 01030050000000 Others. 01030051000000 (Balances as of December 31, 2024). The accompanying notes are part of this financial statement. Part II Data to be Provided Contributions for future increases capital Share premium Legal reserve Net profit Net loss

240 OFFICIAL GAZETTE Monday, January 20, 2025 Part III Data to be Provided Retained earnings from prior periods Accumulated losses from prior periods Other comprehensive results (debtor) Other comprehensive results (creditor) Excess in the update of equity capital Part IV Data to be Provided Shortfall in the update of equity capital Result from holding non-monetary assets Other creditor capital accounts Other capital accounts debtor Total equity capital Index Concept Data to be Provided 4.- Statement of Cash Flows for the periods ended on December 31 of 2024 and 2023 2024 2023 (Figures in pesos) According to the indirect method Operating Activities 01040000000000 Profit before Income Tax. 01040001000000 Loss before Income Tax. Items related to investment activities 01040002000000 Depreciations and amortizations. 01040003000000 Impairment loss on assets. 01040004000000 Gain on sale of fixed asset and land. 01040005000000 Interest in favor. 01040006000000 Dividends received. 01040007000000 Other items related to investment activities. 01040008000000 Sum of items related to investment activities.

Monday, January 20, 2025 OFFICIAL GAZETTE 241 Items related to financing activities 01040009000000 Interest charged. 01040010000000 Other items related to financing activities. 01040011000000 Sum of items related to financing activities. Plus (minus): 01040012000000 Increase in receivables and others. 01040013000000 Decrease in inventories. 01040014000000 Decrease in suppliers. 01040015000000 Income Tax Paid. 01040016000000 Other items. 01040017000000 Net cash flows from operating activities. Investment Activities 01040018000000 Business acquired (goodwill and/or commercial). 01040019000000 Interest collected. 01040020000000 Dividends received. 01040021000000 Acquisition of fixed asset and land. 01040022000000 Collections from sale of fixed asset and land. 01040023000000 Acquisition of shares. 01040024000000 Acquisition of intangible assets. 01040025000000 Acquisition of other assets. 01040026000000 Other items related to investment activities. 01040027000000 Net cash flows from investment activities. 01040028000000 Surplus cash to apply in financing activities (positive result). 01040029000000 Cash to be obtained from financing activities (negative result). Financing Activities 01040030000000 Cash inflow from capital issuance. 01040031000000 Cash inflow from contributions for future capital increases.

242 OFFICIAL GAZETTE Monday, January 20, 2025 01040032000000 Obtaining loans from related parties. 01040033000000 Obtaining loans from unrelated parties. 01040034000000 Payment of liabilities. 01040035000000 Payment of loans from related parties. 01040036000000 Payment of loans from unrelated parties. 01040037000000 Payment of liabilities derived from financial leases. 01040038000000 Interest paid. 01040039000000 Dividend payment. 01040040000000 Debt issuance. 01040041000000 Other items related to financing activities. 01040042000000 Net cash flows from financing activities. 01040043000000 Net increase in cash and other cash equivalents. Effects due to changes in the value of cash 01040044000000 Effects due to changes in the value of cash from conversion of balances and cash flows of your foreign operations, to the reporting currency. 01040045000000 Effects due to changes in the value of cash from inflation associated with balances and cash flows of entities that make up the consolidated economic entity. 01040046000000 Other effects due to changes in the value of cash. 01040047000000 Total effects due to changes in the value of cash. 01040048000000 Cash at the beginning of the period. 01040049000000 Cash at the end of the period. According to the direct method Operating Activities 01040050000000 Collection from customers. 01040051000000 Payments to suppliers. 01040052000000 Payment to employees and other providers of goods and services. 01040053000000 Income Tax paid.

Monday, January 20, 2025 OFFICIAL GAZETTE 243 01040054000000 Other operating activities. 01040055000000 Net cash flows from operating activities. Investment Activities 01040056000000 Business acquired (goodwill and/or commercial). 01040057000000 Interest collected. 01040058000000 Dividends received. 01040059000000 Acquisition of fixed asset and land. 01040060000000 Collections from sale of fixed asset and land. 01040061000000 Acquisition of shares. 01040062000000 Acquisition of intangible assets. 01040063000000 Acquisition of other assets. 01040064000000 Other items related to investment activities. 01040065000000 Net cash flows from investment activities. 01040066000000 Surplus cash to apply in financing activities (positive result). 01040067000000 Cash to be obtained from financing activities (negative result). Financing Activities 01040068000000 Cash inflow from capital issuance. 01040069000000 Cash inflow from contributions for future capital increases. 01040070000000 Obtaining loans from related parties. 01040071000000 Obtaining loans from unrelated parties. 01040072000000 Payment of liabilities. 01040073000000 Payment of loans from related parties. 01040074000000 Payment of loans from unrelated parties. 01040075000000 Payment of liabilities derived from financial leases. 01040076000000 Interest paid. 01040077000000 Dividend payment. 01040078000000 Debt issuance. 01040079000000 Other items related to financing activities.

244 OFFICIAL GAZETTE Monday, January 20, 2025 01040080000000 Net cash flows from financing activities. 01040081000000 Net increase in cash and other cash equivalents. Effects due to changes in the value of cash 01040082000000 Effects due to changes in the value of cash from conversion of balances and cash flows of your foreign operations, to the reporting currency. 01040083000000 Effects due to changes in the value of cash from inflation associated with balances and cash flows of entities that make up the consolidated economic entity. 01040084000000 Other effects due to changes in the value of cash. 01040085000000 Total effects due to changes in the value of cash. 01040086000000 Cash at the beginning of the period. 01040087000000 Cash at the end of the period. The accompanying notes are an integral part of this financial statement. Concept 4.1.- Notes to the financial statements This annex consists of 17 columns and is divided into four parts. Part I Index Concept Data to be Provided 5.- Analytical Integration of Sales or Net Income For the periods ended on December 31, 2024 and of 2023 2024 2023 (Figures in pesos) 01050000000000 Total sales to domestic produced inventory. 01050001000000 Total sales to foreign produced inventory. 01050002000000 Total sales of produced inventory. 01050003000000 Total sales to domestic inventory acquired for distribution. 01050004000000 Total sales to foreign inventory acquired for distribution. 01050005000000 Total sales of inventory for distribution.

Monday, January 20, 2025 OFFICIAL GAZETTE 245 01050006000000 Returns, discounts and allowances on domestic sales. 01050007000000 Returns, discounts and allowances on foreign sales. 01050008000000 Net sales. Net income by: 01050009000000 General national services. 01050010000000 General foreign services. 01050011000000 Maquiladora national. 01050012000000 Maquiladora foreign. 01050013000000 National administrative services. 01050014000000 Foreign administrative services. 01050015000000 National insurance and reinsurance. 01050016000000 Foreign insurance and reinsurance. 01050017000000 National commissions. 01050018000000 Foreign commissions. 01050019000000 National royalties. 01050020000000 Foreign royalties. 01050021000000 National technical assistance. 01050022000000 Foreign technical assistance. 01050023000000 National leasing. 01050024000000 Foreign leasing. 01050025000000 Gain on alienation of shares. 01050026000000 Gain on alienation of fixed asset. 01050027000000 Gain on alienation of intangible assets. 01050028000000 Gain on alienation of lands. 01050029000000 Recovery of uncollectible accounts. 01050030000000 Recovery by insurance. 01050031000000 Dividends from residents in the country. 01050032000000 Dividends from residents abroad. 01050033000000 Others. 01050034000000 Total net income. 01050035000000 Total sales or net income. 01050036000000 Update adjustment. 01050037000000 Total updated sales or net income. Part II Data to be Provided Percentage in relation to total sales or net income updated (tax year) Percentage in relation to total sales or net income updated (previous tax year) Variation in pesos compared to previous tax year Percentage of variation in pesos compared to previous tax year Explain variation

246 OFFICIAL DIARY Monday, January 20, 2025 Part III Data to be provided Related parties 2024 Non-related parties 2024 Related parties 2023 Non-related parties 2023 Part IV Data to be provided Total accumulative for Income Tax 2024 Total non-accumulative for Income Tax 2024 Total accumulative for Income Tax 2023 Total non-accumulative for Income Tax 2023 This annex consists of 8 columns and is divided into two parts. Index Concept Data to be provided 6.- Determination of the cost of goods sold for accounting and Income Tax purposes For the periods from January 1 to December 31, 2024 and 2023 Total 2024 Related parties 2024 (Amounts in pesos) Note: Information from this annex is only captured when a costing system type has been selected in index 01D029000 of the general data annex. In accordance with the absorption costing system, based on historical or predetermined costs for tax purposes and with the acquisition cost and standard cost valuation methods for accounting purposes 01060000000000 Initial inventory of raw materials. Plus: 01060001000000 National purchases of raw materials. 01060002000000 Imported purchases of raw materials. Less: 01060003000000 Final inventory of raw materials. 01060004000000 Direct raw materials used for production.

Monday, January 20, 2025 OFFICIAL DIARY 247 Plus: 01060005000000 Direct labor. 01060006000000 Prime cost of production. Plus: 01060007000000 Indirect raw materials. 01060008000000 Indirect labor. 01060009000000 Manufacturing expenses. 01060010000000 Cost of production. Plus: 01060011000000 Initial inventory of work in process. 01060012000000 Purchases of work in process. Less: 01060013000000 Final inventory of work in process. 01060014000000 Cost of finished production. Plus: 01060015000000 Initial inventory of finished products. 01060016000000 Purchases of finished products. Less: 01060017000000 Final inventory of finished products. 01060018000000 LIFO effect eliminated from cost of sales. 01060019000000 Other cost of sales concepts. 01060020000000 Accounting cost of sales. 01060021000000 Plus-minus: inflation effect in accordance with NIF B-10. 01060022000000 Historical accounting cost of goods sold. Less: 01060023000000 Non-deductible purchases of raw materials, work in process, and finished goods. 01060024000000 Non-deductible labor.

248 OFFICIAL DIARY Monday, January 20, 2025 01060025000000 Non-deductible manufacturing expenses. 01060026000000 Accounting depreciation in manufacturing expenses. 01060027000000 Other non-deductible concepts. Plus: 01060028000000 Tax depreciation of investments related to production. 01060029000000 Other deductible concepts. 01060030000000 Deductible cost of goods sold for Income Tax. In accordance with a system other than the above 01060031000000 Manufacturing expenses. 01060032000000 Other cost of sales concepts. 01060033000000 Accounting cost of sales. 01060034000000 Plus-minus: inflation effect in accordance with NIF B-10. 01060035000000 Historical accounting cost of goods sold. Less: 01060036000000 Non-deductible concepts excluding depreciation. 01060037000000 Accounting depreciation. Plus: 01060038000000 Tax depreciation. 01060039000000 Other deductible concepts. 01060040000000 Deductible cost of goods sold for Income Tax. Part II Data to be provided Non-related parties 2024 Total 2023 Related parties 2023 Non-related parties 2023

Monday, January 20, 2025 OFFICIAL DIARY 249 This annex consists of 56 columns and is divided into twelve parts. Part I Index Concept Data to be provided 7.- Comparative analysis of expense sub-accounts For the periods ended December 31, 2024 and 2023 Manufacturing expenses 2024 Manufacturing expenses 2023 (Amounts in pesos) Remuneration 01070000000000 Wages and salaries. 01070001000000 Compensation. 01070002000000 Overtime. 01070003000000 Vacation. 01070004000000 Vacation bonus. 01070005000000 Bonuses. 01070006000000 Severance pay. 01070007000000 Workers' profit sharing accrued. 01070008000000 Deferred workers' profit sharing. 01070009000000 Wages, salaries, and benefits for workers with disabilities and/or elderly. 01070010000000 Other remuneration. 01070011000000 Total remuneration. Benefits to personnel 01070012000000 Retirement benefits. 01070013000000 Personnel incentives. 01070014000000 Social security. 01070015000000 Contributions to pension plan. 01070016000000 Other benefits. 01070017000000 Total benefits to personnel. Taxes and contributions on wages and salaries 01070018000000 IMSS contributions. 01070019000000 INFONAVIT contributions. 01070020000000 Payroll tax. 01070021000000 Retirement insurance. 01070022000000 Other taxes and contributions. 01070023000000 Total taxes and contributions on wages and salaries.

250 OFFICIAL DIARY Monday, January 20, 2025 Fees 01070024000000 To resident natural persons in the country. 01070025000000 To resident legal entities in the country. 01070026000000 To residents abroad. 01070027000000 Subtotal. 01070028000000 To the board of directors. 01070029000000 Total fees. Leases 01070030000000 To resident natural persons in the country. 01070031000000 To resident legal entities in the country. 01070032000000 To residents abroad. 01070033000000 Total leases. Depreciations and amortizations 01070034000000 (Depreciations). 01070035000000 Total depreciations. 01070036000000 (Amortizations). 01070037000000 Total amortizations. Other expenses 01070038000000 Fuels and lubricants. 01070039000000 Mail. 01070040000000 Internet. 01070041000000 Per diems and travel expenses. 01070042000000 Representation expenses. 01070043000000 Telephone. 01070044000000 Water. 01070045000000 Electricity. 01070046000000 Security and cleaning. 01070047000000 Office supplies. 01070048000000 Legal expenses. 01070049000000 Maintenance and conservation. 01070050000000 Insurance and bonds. 01070051000000 Non-deductible expenses. 01070052000000 Other taxes and fees. 01070053000000 Tax surcharges. 01070054000000 Dues and subscriptions.

Monday, January 20, 2025 OFFICIAL DIARY 251 01070055000000 Propaganda and advertising. 01070056000000 Photocopying. 01070057000000 Donations. 01070058000000 Technical assistance. 01070059000000 Freight and hauling paid to natural persons. 01070060000000 Freight and hauling paid to legal entities. 01070061000000 Import tax. 01070062000000 Export tax. 01070063000000 Royalties without withholding. 01070064000000 Royalties subject to 5%. 01070065000000 Royalties subject to 10%. 01070066000000 Royalties subject to 25%. 01070067000000 Royalties subject to 35%. 01070068000000 Sales commissions. 01070069000000 Patents and trademarks. 01070070000000 Production raw materials. 01070071000000 Auxiliary production materials. 01070072000000 Maquilas. 01070073000000 Bank commissions. 01070074000000 Loss on sale of land. 01070075000000 Loss on sale of buildings and constructions. 01070076000000 Loss on sale of machinery. 01070077000000 Loss on sale of transport equipment. 01070078000000 Loss on sale of furniture and equipment. 01070079000000 Loss on sale of computer equipment. 01070080000000 Loss on alienation of shares. 01070081000000 Loss on impairment of assets. 01070082000000 Loss on uncollectible credits. 01070083000000 Restaurant consumption. 01070084000000 Loss on financial derivative operations. 01070085000000 Deduction for food aid for workers. 01070086000000 Use or temporary enjoyment of automobiles with rechargeable electric batteries and electric automobiles with internal combustion engines or hydrogen-powered. 01070087000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 01070088000000 Other. 01070089000000 Total other expenses. 01070090000000 Total expenses. 01070091000000 Reexpression effect. 01070092000000 Total updated expenses.

252 OFFICIAL DIARY Monday, January 20, 2025 Part II Data to be provided Manufacturing expenses: percentage in relation to total updated expenses (fiscal year) Manufacturing expenses: percentage in relation to total updated expenses (fiscal year previous) Manufacturing expenses: variation in pesos compared to the previous fiscal year Manufacturing expenses: percentage of variation in pesos compared to the previous fiscal year Manufacturing expenses: explain variation Part III Data to be provided Manufacturing expenses: related parties 2024 Manufacturing expenses: non-related parties 2024 Manufacturing expenses: related parties 2023 Manufacturing expenses: non-related parties 2023 Part IV Data to be provided Sales expenses 2024 Sales expenses 2023 Sales expenses: percentage in relation to total updated expenses (fiscal year) Sales expenses: percentage in relation to total updated expenses (fiscal year previous) Sales expenses: variation in pesos compared to the previous fiscal year Part V Data to be provided Sales expenses: percentage of variation in pesos compared to the previous fiscal year Sales expenses: explain variation Sales expenses: related parties 2024 Sales expenses: non-related parties 2024 Sales expenses: related parties 2023 Sales expenses: non-related parties 2023 Part VI Data to be provided Administrative expenses 2024 Administrative expenses 2023 Administrative expenses: percentage in relation to total updated expenses (fiscal year) Administrative expenses: percentage in relation to total updated expenses (fiscal year previous) Administrative expenses: variation in pesos compared to the previous fiscal year

Monday, January 20, 2025 OFFICIAL DIARY 253 Part VII Data to be provided Administrative expenses: percentage of variation in pesos compared to the previous fiscal year Administrative expenses: explain variation Administrative expenses: related parties 2024 Administrative expenses: non-related parties 2024 Administrative expenses: related parties 2023 Part VIII Data to be provided Administrative expenses: non-related parties 2023 General expenses 2024 General expenses 2023 General expenses: percentage in relation to total updated expenses (fiscal year) General expenses: percentage in relation to total updated expenses (fiscal year previous) Part IX Data to be provided General expenses: variation in pesos compared to the previous fiscal year General expenses: percentage of variation in pesos compared to the previous fiscal year General expenses: explain variation General expenses: related parties 2024 General expenses: non-related parties 2024 Part X Data to be provided General expenses: related parties 2023 General expenses: non-related parties 2023 Total 2024 Total 2023 Total related parties 2024 Total non-related parties 2024 Part XI Data to be provided Total related parties 2023 Total non-related parties 2023 Total deductible for Income Tax 2024 Total deductible for Income Tax 2023 Part XII Data to be provided Total non- deductible for Income Tax 2024 Total non-deductible for Income Tax 2023

254 OFFICIAL DIARY Monday, January 20, 2025 This annex consists of 12 columns and is divided into three parts. Part I Index Concept Data to be provided 8.- Comparative analysis of the sub-accounts of the comprehensive result of financing for the periods ended December 31, 2024 and 2023 2024 Related parties 2024 (Amounts in pesos) Interest in favor National 01080000000000 Bank. 01080001000000 Natural persons. 01080002000000 Legal entities. 01080003000000 Reexpression effect. 01080004000000 Total national interest in favor. Foreign 01080005000000 Bank. 01080006000000 Natural persons. 01080007000000 Legal entities. 01080008000000 Reexpression effect. 01080009000000 Total foreign interest in favor. 01080010000000 Total interest in favor. Interest payable National 01080011000000 Bank. 01080012000000 Natural persons. 01080013000000 Legal entities. 01080014000000 Reexpression effect. 01080015000000 Total national interest payable.

Monday, January 20, 2025 OFFICIAL DIARY 255 Foreign 01080016000000 Bank. 01080017000000 Natural persons. 01080018000000 Legal entities. 01080019000000 Reexpression effect. 01080020000000 Total foreign interest payable. 01080021000000 Total interest payable. Penalty interest in favor National 01080022000000 National. 01080023000000 Reexpression effect. 01080024000000 Total penalty interest in favor national. Foreign 01080025000000 Foreign. 01080026000000 Reexpression effect. 01080027000000 Total penalty interest in favor of foreign. 01080028000000 Total penalty interest in favor. Penalty interest payable National 01080029000000 National. 01080030000000 Reexpression effect. 01080031000000 Total penalty interest payable national. Foreign 01080032000000 Foreign. 01080033000000 Reexpression effect. 01080034000000 Total penalty interest payable of foreign. 01080035000000 Total penalty interest payable. Exchange rate result 01080036000000 Exchange loss. 01080037000000 Reexpression effect. 01080038000000 Total exchange loss.

256 OFFICIAL DIARY Monday, January 20, 2025 01080039000000 Exchange gain. 01080040000000 Reexpression effect. 01080041000000 Total exchange gain. 01080042000000 Total exchange rate result. Monetary position result 01080043000000 Favorable monetary position result. 01080044000000 Reexpression effect. 01080045000000 Total favorable monetary position result. 01080046000000 Unfavorable monetary position result. 01080047000000 Reexpression effect. 01080048000000 Total unfavorable monetary position result 01080049000000 Total monetary position result. Changes in fair value of financial assets and liabilities 01080050000000 Changes in fair value of debtor financial assets and liabilities. 01080051000000 Reexpression effect. 01080052000000 Total changes in fair value of debtor financial assets and liabilities. 01080053000000 Changes in fair value of creditor financial assets and liabilities. 01080054000000 Reexpression effect. 01080055000000 Total changes in fair value of creditor financial assets and liabilities. 01080056000000 Total changes in fair value of financial assets and liabilities. Other financial concepts Other in favor National 01080057000000 National. 01080058000000 Reexpression effect. 01080059000000 Total other in favor national.

Monday, January 20, 2025 OFFICIAL DIARY 257 Foreign 01080060000000 Foreign. 01080061000000 Reexpression effect. 01080062000000 Total other in favor of foreign. 01080063000000 Total other in favor. Other payable National 01080064000000 National. 01080065000000 Reexpression effect. 01080066000000 Total other payable national. Foreign 01080067000000 Foreign. 01080068000000 Reexpression effect. 01080069000000 Total other payable of foreign. 01080070000000 Total other payable. 01080071000000 Total other financial concepts. 01080072000000 Total comprehensive result of financing. Part II Data to be provided Non-related parties 2024 2023 Related parties 2023 Non-related parties 2023 Part III Data to be provided Accumulative or deductible for Income Tax 2024 Accumulative or deductible for Income Tax 2023 Non-accumulative or non- subject to Income Tax (non-deductible income) (non-deductible expenses) for Income Tax 2024 Non-accumulative or non- subject to Income Tax (non-deductible income) (non-deductible expenses) for Income Tax 2023

258 OFFICIAL DIARY Monday, January 20, 2025 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 9.- List of contributions payable by the taxpayer as direct subject or in their capacity as withholding agent for the period ended December 31, 2024 Taxable base Rate, tariff or quota (Amounts in pesos) Contributions payable by the taxpayer as direct subject Income Tax (ISR) 01090000000000 Income Tax. 01090001000000 Other reductions of ISR. 01090002000000 ISR incurred in the period. 01090003000000 Amount pending applied in the period, from the tax incentive for projects in research and technological development authorized in previous periods. 01090004000000 Amount pending applied in the period, from the tax incentive for investment projects in national cinematographic production of previous periods. 01090005000000 Incentive for investment projects in national cinematographic production. 01090006000000 Amount pending applied in the period, from the tax incentive to investment projects in the arts of previous periods. 01090007000000 Incentive for investment projects in the arts. 01090008000000 Expenses and investments for "projects in research and technological development", applied in the 2024 period. 01090009000000 Expenses and investments for "projects in research and technological development", applied in the 2023 period. 01090010000000 Expenses and investments for "projects in research and technological development", applied in the 2022 period. 01090011000000 Expenses and investments for "projects in research and technological development", applied in the 2021 period. 01090012000000 Expenses and investments for "projects in research and technological development", applied in the 2020 period. 01090013000000 Expenses and investments for "projects in research and technological development", applied in the 2019 period. 01090014000000 Expenses and investments for "projects in research and technological development", applied in the 2018 period.

Monday, January 20, 2025 OFFICIAL DIARY 259 01090015000000 Expenses and investments for "projects in research and technological development", applied in the 2017 period. 01090016000000 Expenses and investments for "projects in research and technological development", applied in the 2016 period. 01090017000000 Expenses and investments for "projects in research and technological development", applied in the 2015 period. 01090018000000 Expenses and investments for "projects in research and technological development", applied in the 2014 period. 01090019000000 Amount pending to be applied for "projects in research and technological development". 01090020000000 Incentive for investment in projects and programs for high-performance sport. 01090021000000 Amount pending to be applied for investment in projects and programs for high-performance sport. 01090022000000 Income obtained from government support. 01090023000000 Amount pending to be applied from the incentive for investment in fixed feeding equipment for electric vehicles. 01090024000000 Amount of the tax incentive for biodiesel and its mixtures. 01090025000000 Other incentives. 01090026000000 Total incentives. 01090027000000 Provisional payments made to the federation. 01090028000000 ISR withheld from the taxpayer. 01090029000000 Creditable ISR paid abroad. 01090030000000 Creditable ISR by dividends or profits distributed. 01090031000000 Other amounts payable. 01090032000000 Other amounts receivable. 01090033000000 Difference payable. 01090034000000 Difference receivable. 01090035000000 Income Tax payable for the period. 01090036000000 Tax incentive in matter of Income Tax indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018, applied in the 2024 period. 01090037000000 Tax incentive in matter of Income Tax indicated in the Decree of tax incentives southern border region, published in the DOF on December 30, 2020, applied in the 2024 period. 01090038000000 Income Tax paid in annual, normal and complementary returns. 01090039000000 Difference payable for the period. 01090040000000 ISR paid in excess applied against IETU. 01090041000000 Balance receivable for the period.

260 OFFICIAL DIARY Monday, January 20, 2025 Other data 01090042000000 Income Tax on income subject to preferential tax regimes. 01090043000000 Income Tax on distributed dividends not originating from CUFIN or CUFINRE. 01090044000000 Income Tax on distributed dividends originating from CUFINRE. Natural person. 01090045000000 Other income manifested as a natural person. Value Added Tax (VAT) 01090046000000 Value of taxable acts or activities at the 16% rate. 01090047000000 Value of taxable acts or activities at the 0% rate. 01090048000000 Sum of the value of taxable acts or activities. 01090049000000 Value of acts or activities for which there is no obligation to pay (exempt). 01090050000000 Total value of acts or activities. 01090051000000 Value of acts or activities not subject. 01090052000000 Sum of VAT incurred for the months of the period. 01090053000000 Sum of creditable VAT for the months of the period without including balances receivable. 01090054000000 Tax incentive in matter of Value Added Tax indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018, applied in the 2024 period. 01090055000000 Tax incentive in matter of Value Added Tax indicated in the Decree of tax incentives southern border region, published in the DOF on December 30, 2020, applied in the 2024 period. 01090056000000 Sum of compensations applied to VAT of other federal contributions in the months of the period. 01090057000000 Sum of credits of VAT balances receivable. 01090058000000 Sum of VAT returned in the months of the period.

Lune s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 261 01090059000000 VAT credit for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 01090060000000 VAT increase for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 01090061000000 VAT refund for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 01090062000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the purposes of article 29, fraction IV, subsection I of the VAT Law).

Special Tax on Production and Services (IEPS) 01090063000000 Value of taxable acts or activities at the 3% rate (public telecommunications networks). 01090064000000 Value of taxable acts or activities at the 25% rate (energy drinks, as well as concentrates, powders and syrups for preparing energy drinks). 01090065000000 Value of taxable acts or activities at the 26.5% rate (beverages with alcoholic content and beer with an alcoholic strength of up to 14°G.L.). 01090066000000 Value of taxable acts or activities at the 30% rate (beverages with alcoholic content and beer with an alcoholic strength of more than 14°G.L. and up to 20°G.L.). 01090067000000 Value of taxable acts or activities at the 30% rate (gambling games and lotteries). 01090068000000 Value of taxable acts or activities at the 30.4% rate (processed tobacco, cigars and other processed tobacco made entirely by hand). 01090069000000 Value of taxable acts or activities at the 50% rate (alcohol, denatured alcohol and uncrystallizable honey). 01090070000000 Value of taxable acts or activities at the 53% rate (beverages with alcoholic content and beer with an alcoholic strength of more than 20°G.L.). 01090071000000 Value of taxable acts or activities at the 160% rate (processed tobacco, cigarettes). 01090072000000 Value of taxable acts or activities at the 160% rate (processed tobacco, cigars and other processed tobacco). 01090073000000 Value of taxable acts or activities at other rates. 01090074000000 Sum of the value of taxable acts or activities. 01090075000000 Value of acts or activities for which payment is not required (exempt). 01090076000000 Total value of acts or activities. 01090077000000 Total liters of flavored beverages sold.

262 DIA RIO O F ICIA L Lune s20 d e e ne ro d e 20 25 01090078000000 Total amount of sales of pesticides categories 1 and 2 at the 9% rate. 01090079000000 Total amount of sales of pesticides category 3 at the 7% rate. 01090080000000 Total amount of sales of pesticides category 4 at the 6% rate. 01090081000000 Total amount of sales of pesticides category 5. 01090082000000 Total amount of non-basic foods with high caloric density from sales of snacks at the 8% rate. 01090083000000 Total amount of non-basic foods with high caloric density from sales of confectionery products at the 8% rate. 01090084000000 Total amount of non-basic foods with high caloric density from sales of chocolate and other cocoa-derived products at the 8% rate. 01090085000000 Total amount of non-basic foods with high caloric density from sales of custards and puddings at the 8% rate. 01090086000000 Total amount of non-basic foods with high caloric density from sales of fruit and vegetable sweets at the 8% rate. 01090087000000 Total amount of non-basic foods with high caloric density from sales of peanut and hazelnut creams at the 8% rate. 01090088000000 Total amount of non-basic foods with high caloric density from sales of milk sweets at the 8% rate. 01090089000000 Total amount of non-basic foods with high caloric density from sales of prepared foods based on cereals at the 8% rate. 01090090000000 Total amount of non-basic foods with high caloric density from sales of ice cream, sorbets and ice pops at the 8% rate. 01090091000000 Fossil fuels, liters of propane sold (quota of $9.3315 per liter). 01090092000000 Fossil fuels, liters of butane sold (quota of $12.0759 per liter). 01090093000000 Fossil fuels, liters of gasoline and aviation gasoline sold (quota of $16.3677 per liter). 01090094000000 Fossil fuels, liters of kerosene and other kerosenes sold (quota of $19.5488 per liter). 01090095000000 Fossil fuels, liters of diesel sold (quota of $19.8607 per liter). 01090096000000 Fossil fuels, liters of fuel oil sold (quota of $21.1956 per liter). 01090097000000 Fossil fuels, tons of petroleum coke sold (quota of $24.6014 per ton). 01090098000000 Fossil fuels, tons of coal coke sold (quota of $57.6738 per ton).

Lune s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 263 01090099000000 Fossil fuels, tons of mineral coal sold (quota of $43.4269 per ton). 01090100000000 Fossil fuels, tons of other fossil fuels sold (quota of $62.7762 per ton). 01090101000000 Sum of IEPS accrued for the months of the fiscal year. 01090102000000 Value of imported taxable acts or activities at the 25% rate (energy drinks, as well as concentrates, powders and syrups for preparing energy drinks). 01090103000000 Value of imported taxable acts or activities at the 26.5% rate (beverages with alcoholic content and beer with an alcoholic strength of up to 14°G.L.). 01090104000000 Value of imported taxable acts or activities at the 30% rate (beverages with alcoholic content and beer with an alcoholic strength of more than 14°G.L. and up to 20°G.L.). 01090105000000 Value of imported taxable acts or activities at the 30.4% rate (processed tobacco, cigars and other processed tobacco made entirely by hand). 01090106000000 Value of imported taxable acts or activities at the 53% rate (beverages with alcoholic content and beer with an alcoholic strength of more than 20°G.L.). 01090107000000 Value of imported taxable acts or activities at the 160% rate (processed tobacco, cigarettes). 01090108000000 Value of imported taxable acts or activities at the 160% rate (processed tobacco, cigars and other processed tobacco). 01090109000000 Value of imported taxable acts or activities at other rates. 01090110000000 Sum of the value of imported taxable acts or activities. 01090111000000 Total liters of flavored beverages imported. 01090112000000 Total amount of imports of pesticides categories 1 and 2 at the 9% rate. 01090113000000 Total amount of imports of pesticides category 3 at the 7% rate. 01090114000000 Total amount of imports of pesticides category 4 at the 6% rate. 01090115000000 Total amount of sales of pesticides category 5. 01090116000000 Total amount of non-basic foods with high caloric density from imports of snacks at the 8% rate. 01090117000000 Total amount of non-basic foods with high caloric density from imports of confectionery products at the 8% rate. 01090118000000 Total amount of non-basic foods with high caloric density from imports of chocolate and other cocoa-derived products at the 8% rate.

264 DIA RIO O F ICIA L Lune s20 d e e ne ro d e 20 25 01090119000000 Total amount of non-basic foods with high caloric density from imports of custards and puddings at the 8% rate. 01090120000000 Total amount of non-basic foods with high caloric density from imports of fruit and vegetable sweets at the 8% rate. 01090121000000 Total amount of non-basic foods with high caloric density from imports of peanut and hazelnut creams at the 8% rate. 01090122000000 Total amount of non-basic foods with high caloric density from imports of milk sweets at the 8% rate. 01090123000000 Total amount of non-basic foods with high caloric density from imports of prepared foods based on cereals at the 8% rate. 01090124000000 Total amount of non-basic foods with high caloric density from imports of ice cream, sorbets and ice pops at the 8% rate. 01090125000000 Fossil fuels, liters of propane imported (quota of $9.3315 per liter). 01090126000000 Fossil fuels, liters of butane imported (quota of $12.0759 per liter). 01090127000000 Fossil fuels, liters of gasoline and aviation gasoline imported (quota of $16.3677 per liter). 01090128000000 Fossil fuels, liters of kerosene and other kerosenes imported (quota of $19.5488 per liter). 01090129000000 Fossil fuels, liters of diesel imported (quota of $19.8607 per liter). 01090130000000 Fossil fuels, liters of fuel oil imported (quota of $21.1956 per liter). 01090131000000 Fossil fuels, tons of petroleum coke imported (quota of $24.6014 per ton). 01090132000000 Fossil fuels, tons of coal coke imported (quota of $57.6738 per ton). 01090133000000 Fossil fuels, tons of mineral coal imported (quota of $43.4269 per ton). 01090134000000 Fossil fuels, tons of other fossil fuels imported (quota of $62.7762 per ton). 01090135000000 Value of cigarettes sold (quota of $0.5108 per cigarette). 01090136000000 Value of imported cigarettes (quota of $0.5108 per cigarette). 01090137000000 Value of the total weight in grams of cigars and other processed tobacco sold, other than cigarettes, between 0.75 (quota $0.5108). 01090138000000 Value of the total weight in grams of imported cigars and other processed tobacco, other than cigarettes, between 0.75 (quota $0.5108).

Lune s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 265 01090139000000 Tax accrued by quota for cigarettes sold. 01090140000000 Tax accrued by quota for imported cigarettes. 01090141000000 Tax accrued by quota for cigars and other processed tobacco corresponding to the total weight in grams (cigars and other processed tobacco sold, taxable, between 0.75). 01090142000000 Tax accrued by quota for cigars and other processed tobacco corresponding to the total weight in grams (cigars and other processed tobacco imported, taxable, between 0.75). 01090143000000 Sum of creditable IEPS for the months of the fiscal year. 01090144000000 Sum of IEPS balance compensations. 01090145000000 Sum of compensations applied to IEPS for other federal contributions in the months of the fiscal year. 01090146000000 Sum of IEPS balance credits. 01090147000000 Sum of IEPS refunded in the months of the fiscal year. 01090148000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the LIF 2024. 01090149000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the LIF 2024.

Foreign Trade Tax 01090150000000 General import tax. 01090151000000 General export tax. 01090152000000 Total foreign trade taxes.

Social Security Contributions 01090153000000 Employer quotas to IMSS. 01090154000000 Contributions to INFONAVIT. 01090155000000 Contributions to retirement insurance.

Rights for services provided 01090156000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Law of Rights). 01090157000000 The National Institute of Migration (INM).- migratory services (for the purposes of article 12 of the Federal Law of Rights).

266 DIA RIO O F ICIA L Lune s20 d e e ne ro d e 20 25 01090158000000 Services for Navigation in Mexican Airspace (SENEAM). 01090159000000 Federal Telecommunications Institute (IFT). 01090160000000 Others specify concept.

Contributions from which one is a withholding agent: Income Tax (ISR) For payments to residents in the country 01090161000000 For salaries. 01090162000000 Fees at 35% art. 96 of the ISR Law. 01090163000000 Prizes. 01090164000000 Fees at 10%. 01090165000000 Leasing at 10%. 01090166000000 Sale of other goods at 20%. 01090167000000 Interest at 0.08%, on the amount of capital. 01090168000000 Interest at 20%. 01090169000000 Interest and exchange gain at 35%. 01090170000000 Commissions. 01090171000000 For dividends at 10%. 01090172000000 Others. 01090173000000 Total ISR withheld from residents in the country.

For payments to residents abroad 01090174000000 Salaries at 15%. 01090175000000 Salaries at 30%. 01090176000000 Retirement benefits, pensions and other concepts at 15%. 01090177000000 Retirement benefits, pensions and other concepts at 30%. 01090178000000 Fees at 25%. 01090179000000 Royalties at 5%. 01090180000000 Royalties at 10%. 01090181000000 Royalties at 25%. 01090182000000 Royalties at 35%. 01090183000000 Technical assistance. 01090184000000 Mediations. 01090185000000 Real estate leasing. 01090186000000 Furniture leasing at 25%. 01090187000000 Exchange of public debt for capital.

Lune s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 267 01090188000000 Financial leasing. 01090189000000 Prizes. 01090190000000 Time-sharing tourist service. 01090191000000 Interest at 4.9%. 01090192000000 Interest at 10%. 01090193000000 Interest at 15%. 01090194000000 Interest at 21%. 01090195000000 Interest at 35%. 01090196000000 Sale of real estate. 01090197000000 Sale of shares. 01090198000000 Financial operations derived from capital. 01090199000000 Financial operations derived from debt. 01090200000000 Construction of work, installation, maintenance or mounting on real estate. 01090201000000 Charter party contract. 01090202000000 Public, artistic and sporting shows. 01090203000000 For dividends at 10%. 01090204000000 Others. 01090205000000 Total ISR withheld from residents abroad.

Value Added Tax (VAT) 01090206000000 Independent personal services provided by individuals. 01090207000000 Use or temporary enjoyment of goods provided or granted by individuals. 01090208000000 Acquisition of waste. 01090209000000 Land freight transport services provided by individuals or corporations. 01090210000000 Services provided by individual commission agents. 01090211000000 Acquisition, or use or temporary enjoyment of tangible goods, that are sold or granted by residents abroad without permanent establishment in the country. 01090212000000 Others. 01090213000000 Total VAT withheld.

Other withheld contributions 01090214000000 Special Tax on Production and Services withheld. 01090215000000 Worker quotas to IMSS. 01090216000000 Others.

268 DIA RIO O F ICIA L Lune s20 d e e ne ro d e 20 25 Compensations made and refunds obtained Compensations made during the fiscal year of balances in favor from: At historical value of: 01090217000000 Value Added Tax. 01090218000000 Income Tax. 01090219000000 Other federal contributions. At updated value of: 01090220000000 Value Added Tax. 01090221000000 Income Tax. 01090222000000 Other federal contributions. Compensations made during the fiscal year applied to: 01090223000000 Own Value Added Tax coming from Own Value Added Tax. 01090224000000 Own Income Tax coming from Own Income Tax. 01090225000000 Other federal contributions. Refunds obtained in the fiscal year 01090226000000 Other federal contributions. From: 01090227000000 Value Added Tax. 01090228000000 Income Tax. 01090229000000 Other federal contributions.

Part II Data to be provided Contribution determined by audit to be paid or in favor Contribution to be paid or balance in favor determined by the taxpayer Differences not investigated by audit Differences not material Concept 9.1.- Declaration

Lune s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 269 This annex consists of 14 columns and is divided into four parts. Part I Index Concept Data to be provided 10.- List of contributions to pay at December 31, 2024 Amount corresponding to the audited fiscal year Amount from previous years (Figures in pesos) Income Tax accrued as a direct subject 01100000000000 Determined by the taxpayer (from the fiscal year). 01100001000000 Difference determined by the taxpayer (from the audited fiscal year). Provisional and/or final payments determined by the taxpayer for the concept of: Income Tax own provisional payments 01100002000000 Corresponding to the month or period of: Income Tax for salaries and in general for the provision of a personal service subordinate in its character as withholding agent 01100003000000 Corresponding to the month of: Income Tax for payment of fees in its character as withholding agent 01100004000000 Corresponding to the month of: Income Tax for payment of leases in its character as withholding agent 01100005000000 Corresponding to the month of:

270 DIA RIO O F ICIA L Lune s20 d e e ne ro d e 20 25 Income Tax for payment of interest in its character as withholding agent 01100006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in its character as withholding agent 01100007000000 Corresponding to the month of: Income Tax on dividends as a direct subject 01100008000000 Corresponding to the month of: Income Tax preferential tax regimes as a direct subject 01100009000000 Corresponding to the fiscal year of: Income Tax for payments to abroad in its character as withholding agent 01100010000000 Corresponding to the month of: Information determined by the contributor: Tax on Assets as a direct subject 01100011000000 Corresponding to the fiscal year of: (specify the fiscal year) Value Added Tax accrued as a direct subject 01100012000000 Corresponding to the month of: Value Added Tax in its character as withholding agent 01100013000000 Corresponding to the month of:

Lune s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 271 Special Tax on Production and Services accrued as a direct subject 01100014000000 Corresponding to the month of: Special Tax on Production and Services in its character as withholding agent 01100015000000 Corresponding to the month of: Tax on New Automobiles 01100016000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 01100017000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 01100018000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 01100019000000 Corresponding to the bimonthly period of: Local Taxes 01100020000000 Corresponding to the month of: Payroll Tax 01100021000000 Corresponding to the month of: Rights for services provided 01100022000000 The National Institute of Migration (INM) visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I Federal Law of Rights) corresponding to the month of:

272 DIA RIO O F ICIA L Lune s20 d e e ne ro d e 20 25 01100023000000 The National Institute of Migration (INM) migratory services (for the purposes of article 12 Federal Law of Rights) corresponding to the month of: 01100024000000 Services for Navigation in Mexican Air Space (SENEAM), corresponding to the month of: 01100025000000 Federal Telecommunications Institute (IFT), corresponding to the month of: 01100026000000 Others specify concept and period to which it corresponds: Other contributions 01100027000000 Specify concept and period to which it corresponds: Differences not considered by the contributor in the audited fiscal year: 01100028000000 Difference determined by audit not considered by the taxpayer (from the audited fiscal year) Income Tax provisional payments 01100029000000 Corresponding to the month or period of: Income Tax withholdings to residents in Mexico 01100030000000 Corresponding to the month of: Income Tax withholdings to residents abroad 01100031000000 Corresponding to the month of: Income Tax on dividends 01100032000000 Corresponding to the month of:

Lune s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 273 Income Tax preferential tax regimes as a direct subject 01100033000000 Corresponding to the fiscal year Value Added Tax as a direct subject 01100034000000 Corresponding to the month of: Value Added Tax in its character as withholding agent 01100035000000 Corresponding to the month of: Special Tax on Production and Services as a direct subject 01100036000000 Corresponding to the month of: Special Tax on Production and Services in its character as withholding agent 01100037000000 Corresponding to the month of: Tax on New Automobiles 01100038000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 01100039000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 01100040000000 Corresponding to the bimonthly period of:

274 DIA RIO O F ICIA L Lune s20 d e e ne ro d e 20 25 Contributions to retirement insurance 01100041000000 Corresponding to the bimonthly period of: Local Taxes 01100042000000 Corresponding to the month of: Rights 01100043000000 Corresponding to the right Other contributions 01100044000000 Specify concept and period to which it corresponds: 01100045000000 Total

Part II Data to be provided Total contributions to be paid Amount of the contribution in litigation Payment date Credit institution or SAT

Part III Data to be provided Number of the operation Payment in installments (data from the free writing): folio number Payment in installments (data from the free writing) presentation date Payment in installments (data from the free writing) receiving administration

Part IV Data to be provided Authorization letter for payment in installments: number Authorization letter for payment in installments date

Monday, January 20, 2025 OFFICIAL GAZETTE 275 This annex consists of 9 columns and is divided into two parts. Part I Index Concept Data to be provided 11.- Reconciliation between accounting and tax results for Income Tax purposes For the fiscal year ended December 31, 2024 2024 2023 (Figures in pesos) 01110000000000 Net income. 01110001000000 Net loss. Plus-minus: 01110002000000 Effect of inflation of NIF B-10. 01110003000000 Favorable monetary position result. 01110004000000 Unfavorable monetary position result. 01110005000000 Historical net income. 01110006000000 Historical net loss. Plus: 01110007000000 Non-accounting tax income. Plus: 01110008000000 Non-tax accounting deductions. Less: 01110009000000 Non-accounting tax deductions. Less: 01110010000000 Non-tax accounting income. 01110011000000 Tax loss before loss on sale of shares. 01110012000000 Taxable income before loss on sale of shares. 01110013000000 Loss on sale of shares. 01110014000000 Tax loss before PTU paid in the fiscal year. 01110015000000 Taxable income before PTU paid in the fiscal year.

276 OFFICIAL GAZETTE Monday, January 20, 2025 Plus or minus: 01110016000000 PTU paid in the fiscal year. 01110017000000 Tax loss for the fiscal year. 01110018000000 Taxable income for the fiscal year. 01110019000000 Additional deduction for the promotion of first employment for the fiscal year (for the purposes of article nine, section XXXVII of the transitional provisions of the LISR for 2014). 01110020000000 Amortization of losses from previous fiscal years. 01110021000000 Tax result and/or taxable income. Non-accounting tax income 01110022000000 Annual accumulated inflation adjustment. 01110023000000 Tax exchange gain. 01110024000000 Taxable gain on sale of shares and/or intangibles. 01110025000000 Taxable gain from capital reimbursement. 01110026000000 Taxable gain on sale of fixed assets. 01110027000000 Taxable gain on sale of land. 01110028000000 Taxable gain in trusts. 01110029000000 Customer advances. 01110030000000 Income collected from the previous fiscal year (individuals). 01110031000000 Effectively collected late interest. 01110032000000 Income from work in progress. 01110033000000 Accumulated inventory. 01110034000000 Tax incentives. 01110035000000 Transfer pricing adjustment. 01110036000000 Other non-accounting tax income. 01110037000000 Total non-accounting tax income. Non-tax accounting deductions 01110038000000 Income Tax. 01110039000000 Profit sharing. 01110040000000 Fines. 01110041000000 Non-deductible expenses. 01110042000000 Accounting cost of sales. 01110043000000 Accounting depreciation. 01110044000000 Provisions. 01110045000000 Estimates.

Monday, January 20, 2025 OFFICIAL GAZETTE 277 01110046000000 Accounting loss on sale of shares and/or intangibles. 01110047000000 Cost of sales (individuals). 01110048000000 Exchange loss. 01110049000000 Accounting amortizations. 01110050000000 Accounting loss on sale of fixed assets. 01110051000000 Accounting loss on sale of land. 01110052000000 Accounting loss in trusts. 01110053000000 Accounting loss in joint ventures. 01110054000000 Fees, rents, and interest not paid at the close of the fiscal year. 01110055000000 Loss on subsidiary participation. 01110056000000 Accrued interest exceeding market value and late interest paid or not. 01110057000000 Proportion of payments that are exempt income for the worker. 01110058000000 Non-deductible related party transactions. 01110059000000 Other non-tax accounting deductions. 01110060000000 Total non-tax accounting deductions. Non-deductible items are accounted for in: 01110061000000 Manufacturing expenses. 01110062000000 Selling expenses. 01110063000000 General expenses. 01110064000000 Administrative expenses. Accounting depreciation is comprised of: 01110065000000 Manufacturing expenses. 01110066000000 Selling expenses. 01110067000000 General expenses. 01110068000000 Administrative expenses. Non-accounting tax deductions 01110069000000 Purchases (individuals). 01110070000000 Labor (individuals). 01110071000000 Maquila services (individuals). 01110072000000 Manufacturing expenses (individuals). 01110073000000 Tax depreciation. 01110074000000 Tax incentive for immediate deduction of investments. 01110075000000 Tax amortization. 01110076000000 Tax loss on sale of shares and/or intangibles.

278 OFFICIAL GAZETTE Monday, January 20, 2025 01110077000000 Tax loss on sale of fixed assets. 01110078000000 Tax loss on sale of land. 01110079000000 Tax loss in trusts. 01110080000000 Annual deductible inflation adjustment. 01110081000000 Cost of goods sold deductible for Income Tax. 01110082000000 Tax exchange loss. 01110083000000 Charges to provisions. 01110084000000 Charges to estimates. 01110085000000 Fees, rents, and interest that affected the previous fiscal year's result paid in this one. 01110086000000 Customer advances from the previous fiscal year. 01110087000000 Loss from uncollectible accounts. 01110088000000 Effectively paid late interest. 01110089000000 Additional deduction for donation of basic goods for human subsistence (for the purposes of article 1.3. of the Decree published in the Official Gazette of the Federation on December 26, 2013). 01110090000000 Deduction of the additional 25% of salary amount (for the purposes of article 1.5. of the Decree published in the DOF on December 26, 2013 and article 186 of the LISR). 01110091000000 Additional deduction for maquiladoras. 01110092000000 Tax incentive for hiring people with disabilities and/or older adults. 01110093000000 Deduction of Income Tax withheld from people with disabilities and/or older adults. 01110094000000 Transfer pricing adjustment. 01110095000000 Net interest from previous fiscal years. 01110096000000 Net interest for the fiscal year. 01110097000000 Other non-accounting tax deductions. 01110098000000 Total non-accounting tax deductions. Non-tax accounting income 01110099000000 Exchange gain. 01110100000000 Accounting gain on sale of shares and/or intangibles. 01110101000000 Accounting gain on sale of fixed assets. 01110102000000 Accounting gain on sale of land. 01110103000000 Accounting gain in trusts. 01110104000000 Accounting gain in joint ventures. 01110105000000 Sales advances accumulated in the previous fiscal year and accrued in this one. 01110106000000 Cancellation of estimates. 01110107000000 Cancellation of provisions. 01110108000000 Dividend income.

Monday, January 20, 2025 OFFICIAL GAZETTE 279 01110109000000 Income from work in progress. 01110110000000 Accrued late interest in favor, collected or not. 01110111000000 Gain on subsidiary participation. 01110112000000 Customer advances from previous fiscal years considered as income in the fiscal year. 01110113000000 Uncollected income for the fiscal year (individuals). 01110114000000 Tax credits and their update. 01110115000000 Other non-tax accounting income. 01110116000000 Total non-tax accounting income. Part II Data to be provided Percentage in relation to the total of the updated year (fiscal year) Percentage in relation to the total of the updated year (previous fiscal year) Variation in pesos compared to the previous fiscal year Percentage of variation in pesos compared to the previous fiscal year Explain variation This annex consists of 22 columns and is divided into five parts. Part I Index Concept Data to be provided 12.- Derivative financial operations contracted with residents abroad For the fiscal year ended December 31, 2024 Tax identification number Country of residence (Figures in pesos) Note: Information for this annex is only captured if "yes" was entered in concept 01D099000" of the general data annex. Name, denomination or corporate name of the resident abroad 01120000000000 (Specify). 01120001000000 Total.

280 OFFICIAL GAZETTE Monday, January 20, 2025 Part II Data to be provided Date of contract execution that originated the operation Date of execution of the most recent addendum to the original contract Type of operation contracted, debt or capital Contracted amount Part III Data to be provided Tax effect it had in the fiscal year income (deduction) Amount of the tax effect it had in the fiscal year Type of currency Agreed value on the underlying asset Part IV Data to be provided Type of underlying asset If "other" was selected in the "type of underlying asset" column, specify concept Indicate if before the expiration of the term you performed: If you settled by entering into an opposite operation, indicate the reasons Part V Data to be provided Indicate the amount of accumulated income or (authorized deduction) generated % of withholding on the gain Validity from Validity to Indicate if you obtained benefit from treaties to avoid double taxation (yes or no) Indicate if it was contracted with a related party (yes or no) This annex consists of 11 columns and is divided into three parts. Part I Index Concept Data to be provided 13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico For the fiscal year ended December 31, 2024 Tax identification number Country of tax residence of the entity (Figures in pesos) Note: Information for this annex is only captured if "yes" was entered in concept 01D100000, of the general data annex.

Monday, January 20, 2025 OFFICIAL GAZETTE 281 Name, denomination or corporate name of the foreign subsidiary, associate or affiliate 01130000000000 (Specify). 01130001000000 Total. Name, denomination or corporate name of the subsidiary, associate or affiliate in Mexico 01130002000000 (Specify). 01130003000000 Total. Part II Data to be provided Percentage of participation in the capital of the entity Amount of the investment Amount of profits (losses) from previous fiscal years in the percentage of participation Form of payment (transfer of funds, capitalization of credits or debts, etc.) Amount of the profit (loss) for the fiscal year in the percentage of participation Investment value Part III Data to be provided Date on which the capital contribution was made in your subsidiary This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to be provided 14.- Partners or shareholders who held shares or social parts For the fiscal year ended December 31, 2024 Tax identification number or RFC Country of residence for tax purposes (Figures in pesos) Name, denomination or corporate name of the partner or shareholder 01140000000000 (Specify). 01140001000000 Total.

282 OFFICIAL GAZETTE Monday, January 20, 2025 Part II Data to be provided Percentage of participation of the partner or shareholder in the fiscal year Holding period from Holding period to Amount of contributions that are not share premium Part III Data to be provided Amount of capital withdrawals Amount of loans made Amount of loans received Part IV Data to be provided Percentage of agreed interest rate in case of received loan Purpose of the loan Amount of share premium Form of payment (transfer of funds, capitalization of credits or debts, etc.) This annex consists of 9 columns and is divided into two parts. Part I Index Concept Data to be provided 15.- Reconciliation between income reported in the comprehensive income statement and accumulated income for Income Tax purposes and the total acts or activities for Value Added Tax purposes For the fiscal year ended December 31, 2024 2024 2023 (Figures in pesos) 01150000000000 Total net sales or income. Plus: 01150001000000 Total interest in favor. 01150002000000 Exchange gain. 01150003000000 Re-expression effect of exchange gain. 01150004000000 Favorable monetary position result. 01150005000000 Re-expression effect of favorable monetary position result.

Monday, January 20, 2025 OFFICIAL GAZETTE 283 01150006000000 Other favorable financial concepts. 01150007000000 Re-expression effect of other favorable financial concepts. 01150008000000 Changes in the fair value of financial assets and liabilities in favor. 01150009000000 Re-expression effect of changes in the fair value of financial assets and liabilities in favor. 01150010000000 Total financial products. 01150011000000 Capitalizable comprehensive financing result. 01150012000000 Net income from participation in the results of unconsolidated subsidiaries and associates. 01150013000000 Income from discontinued operations. 01150014000000 Favorable result from conversion of foreign operations. 01150015000000 Unrealized favorable result in and/or on financial instruments. 01150016000000 Favorable valuation of cash flow hedges and/or financial instruments. 01150017000000 Favorable participation of other comprehensive results of associates. 01150018000000 Others. 01150019000000 Deferred tax credit. 01150020000000 Total other favorable concepts. 01150021000000 Total net sales or income reported in the comprehensive income statement. Less: 01150022000000 Equity method in subsidiaries, associates, etc. 01150023000000 Re-expression effect of exchange gain. 01150024000000 Favorable monetary position result. 01150025000000 Re-expression effect of favorable monetary position result. 01150026000000 Re-expression effect of other favorable financial concepts. 01150027000000 Re-expression effect of gross sales or income inherent to the activity. 01150028000000 Re-expression effect of changes in the fair value of financial assets and liabilities in favor. 01150029000000 Others. 01150030000000 Total. Plus: 01150031000000 Annual accumulated inflation adjustment. 01150032000000 Customer advances.

284 OFFICIAL GAZETTE Monday, January 20, 2025 01150033000000 Dividend income from abroad. 01150034000000 Taxable gain on the sale of fixed assets. 01150035000000 Taxable gain on the sale of land. 01150036000000 Taxable gain on the sale of shares or social parts and/or intangibles. 01150037000000 Taxable gain on the sale of securities. 01150038000000 Gain realized in merger or spin-off of companies. 01150039000000 Gain from capital reduction or liquidation of commercial companies resident abroad. 01150040000000 Returns, discounts or bonuses on national sales or income. 01150041000000 Returns, discounts or bonuses on foreign sales or income. 01150042000000 Amounts received in cash, in national or foreign currency for loans, contributions for future capital increases or capital increases greater than $600,000.00. 01150043000000 Transfer pricing adjustment. 01150044000000 Others. 01150045000000 Total. Less: 01150046000000 Customer advances from previous fiscal years. 01150047000000 Accounting gain on sale of fixed assets. 01150048000000 Accounting gain on sale of land. 01150049000000 Accounting gain on sale of shares or social parts and/or intangibles. 01150050000000 Accounting gain on sale of securities. 01150051000000 Accounting gain in merger or spin-off of companies. 01150052000000 Dividend or profit income received from other legal entities resident in Mexico. 01150053000000 Deferred tax credit. 01150054000000 Others. 01150055000000 Total. 01150056000000 Accumulated income for Income Tax. Plus: 01150057000000 Sales or income from previous fiscal years collected in the fiscal year. 01150058000000 Tax cost for the sale of fixed assets. 01150059000000 Tax cost for the sale of land. 01150060000000 Others. 01150061000000 Total.

Monday, January 20, 2025 OFFICIAL GAZETTE 285 Less: 01150062000000 Annual accumulated inflation adjustment. 01150063000000 Taxable gain on the sale of shares or social parts. 01150064000000 Taxable gain on the sale of securities. 01150065000000 Gain realized in merger or spin-off of companies. 01150066000000 Gain from capital reduction or liquidation of commercial companies resident abroad. 01150067000000 Tax loss on the sale of fixed assets. 01150068000000 Tax loss on the sale of land. 01150069000000 Exchange gain. 01150070000000 Sales or income not collected in the fiscal year. 01150071000000 Dividend income from abroad. 01150072000000 Interest that generated VAT and is in capital reserve. 01150073000000 Others. 01150074000000 Total. 01150075000000 Total value of acts or activities for Value Added Tax purposes. Part II Data to be provided Percentage in relation to the total of the updated year (fiscal year) Percentage in relation to the total of the updated year (previous fiscal year) Variation in pesos compared to the previous fiscal year Percentage of variation in pesos compared to the previous fiscal year Explain variation This annex consists of 17 columns and is divided into five parts. Part I Index Concept Data to be provided 16.- Operations with related parties For the fiscal year ended December 31, 2024 Tax identification number or RFC Type of operation (Figures in pesos) Note: Information for this annex is only captured if "yes" was entered in concept 01D042000, of the general data annex.

286 OFFICIAL GAZETTE Monday, January 20, 2025 Income Tax Name or corporate name of the related party Accumulated income 01160000000000 (Specify). 01160001000000 Total accumulated income. Authorized deductions 01160002000000 (Specify). 01160003000000 Total authorized deductions. Part II Data to be provided If in the "type of operation" column, one of the "other income" or "other payments" concepts was selected, specify concept Country of residence Value of the operation and/or investment for tax purposes (even with zero value) Transfer pricing method applied Part III Data to be provided Does the operation involve unique and valuable contributions (yes or no)? If yes, indicate in the annex called additional information, what unique and valuable contributions are involved Is the operation agreed upon as with independent parties in comparable operations (yes or no) Amount of taxpayer's tax adjustment for the operation to be considered agreed upon as with independent parties in comparable operations Part IV Data to be provided Were the values of acts or activities for VAT, or the creditable VAT (deductions) modified as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2. section II, of the RMF 2024) (yes or no) Indicate if you obtained benefit from treaties to avoid double taxation (yes, no, n/a) Modified amount Part V Data to be provided Was there withholding and payment of ISR for this operation Withheld ISR rate

Monday, January 20, 2025 OFFICIAL GAZETTE 287 Index Concept Data to be provided 17.- Taxpayer information on operations with related parties For the fiscal year ended December 31, 2024 (Figures in pesos) Note: Information for this annex is only captured if "yes" was entered in concept 01D042000, of the general data annex. Business knowledge. General information What is (are) the taxpayer's predominant activity(ies): 01170000000000 Distribution. 01170001000000 Manufacturing. 01170002000000 Maquiladora. 01170003000000 Granting temporary use or enjoyment of assets. 01170004000000 Services. 01170005000000 Others (specify). 01170006000000 The taxpayer owns the assets it uses to carry out its predominant activity, which are recorded in its accounting. 01170007000000 The taxpayer owns or uses intangible assets which are recorded in its accounting. Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are recorded in its accounting. 01170008000000 Field 1. 01170009000000 Field 2. 01170010000000 Field 3. 01170011000000 Field 4. 01170012000000 Field 5. 01170013000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which the use or enjoyment is granted (see appendix VIII). 01170014000000 Field 1. 01170015000000 Field 2.

288 OFFICIAL GAZETTE Monday January 20, 2025 Field 3. 01170016000000 Field 4. 01170017000000 Field 5. 01170018000000 Amount of the royalty for which the use of intangible assets is granted. Specify the five main intangible assets that you own and have registered in your accounting records (see Appendix VIII). 01170019000000 Field 1. 01170020000000 Field 2. 01170021000000 Field 3. 01170022000000 Field 4. 01170023000000 Field 5. 01170024000000 Value of the intangible asset registered in your accounting records. 01170025000000 The taxpayer obtained an Advance Pricing Agreement (APA) applicable to the tax year. 01170026000000 Official number. 01170027000000 Date of the official notice. 01170028000000 Indicate whether an Advance Pricing Agreement (APA) applicable to the tax year is currently in process. 01170029000000 Date of submission of the request. 01170030000000 The taxpayer obtained any favorable resolution from the SAT involving transactions with related parties. 01170031000000 Official number. 01170032000000 Date of the official notice. 01170033000000 Deducted in the exercise initial inventories resulting from transactions with related parties carried out in previous years. 01170034000000 Deducted in the exercise depreciation or amortizations resulting from transactions with related parties carried out in previous years. 01170035000000 The taxpayer has the supporting documentation referred to in fraction IX of article 76 of the LISR (transfer pricing study(s)). 01170036000000 The taxpayer submitted their informational declaration for their transactions with related parties (For the purposes of article 76, fraction X of the LISR). 01170037000000 Submission date (last submitted). 01170038000000 The taxpayer has documentary evidence demonstrating compliance with what is provided in fraction XII of article 76 of the LISR for their transactions with related parties:

Monday January 20, 2025 OFFICIAL GAZETTE 289 RFC of the persons who prepared the information and documentation that demonstrates compliance with what is provided in article 76, fractions IX and XII of the LISR, or those who advised in its formulation. Preparers 01170039000000 RFC or tax identification number 1. 01170040000000 RFC or tax identification number 2. 01170041000000 RFC or tax identification number 3. Advisors 01170042000000 RFC or tax identification number 1. 01170043000000 RFC or tax identification number 2. 01170044000000 RFC or tax identification number 3. RFC of the persons who provided fiscal advice in terms of title VI of the CFF Fiscal Advisors 01170045000000 RFC or tax identification number 1. 01170046000000 RFC or tax identification number 2. 01170047000000 RFC or tax identification number 3. Obligations regarding transfer pricing 01170048000000 The figures reported in the informational declaration of transactions with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (fractions X and IX respectively of article 76 of the LISR). 01170049000000 In case of discrepancy, specify: 01170050000000 The figures reported in the informational declaration (For the purposes of article 76, fraction X of the LISR) are consistent with those stated in annex 16 of the report, both referring to transactions with related parties. 01170051000000 In case of discrepancy, specify: 01170052000000 The figures reported for transactions with related parties in the documentary evidence demonstrating compliance with what is provided in fraction XII of article 76 of the LISR are consistent with those stated in annex 16 of the report.

290 OFFICIAL GAZETTE Monday January 20, 2025 01170053000000 In case of discrepancy, specify: 01170054000000 In some of the transactions analyzed in the various transfer pricing documentation of the taxpayer, the examined party was chosen as the related party resident abroad. 01170055000000 Indicate the transactions carried out. 01170056000000 Amount of the transactions. 01170057000000 The taxpayer has all the financial and tax information of the related party resident abroad that is necessary to corroborate the analysis and conclusions of the transfer pricing documentation where said related party was chosen as the party to be examined. Transfer Pricing Adjustments 01170058000000 Made any adjustment in matters of transfer pricing so that the prices, amounts of consideration or profit margins of operations carried out with related parties are considered as agreed upon as they would be between independent parties in comparable operations. Note: in case that in annex 16 information is presented in the column amount of fiscal adjustment by the taxpayer so that the operation is considered agreed upon as with independent parties in comparable operations, answer the following (fiscal effects not accounting): 01170059000000 The amount of the increase in accumulative income for purposes of the LISR. 01170060000000 The amount of the increase in authorized deductions for purposes of the LISR, even by decreasing income. 01170061000000 The amount of the increase in authorized deductions for purposes of the LISR. 01170062000000 Amount increased in the declarations presented for the tax year for taxes withheld on payments abroad, as a consequence of transfer pricing adjustments. 01170063000000 Amount decreased in the declarations presented for the tax year for creditable VAT, as a consequence of transfer pricing adjustments. 01170064000000 Supporting documentation is available that substantiates the real adjustments made. 01170065000000 Modified the values of acts or activities for IEPS or of creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2. fraction II, of the RMF 2024).

Monday January 20, 2025 OFFICIAL GAZETTE 291 01170066000000 Indicate modified amount of acts or activities (RMF). 01170067000000 Indicate modified amount of creditable IEPS (RMF). 01170068000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased its deductions as deductible. 01170069000000 In the case of voluntary adjustments, presented notice for the modification of authorized deductions indicated in the RMF. Interest with related parties considered as dividends 01170070000000 The taxpayer considered accrued interest as dividends according to what is provided in article 11, fraction II of the LISR. 01170071000000 Amount of interest considered as dividends. Cost of sales with related parties: 01170072000000 Analyzed the cost of sales corresponding to alienations to related parties according to what is provided in fractions I, II and III of article 180 of the LISR (for the purposes of article 42, second paragraph of the LISR). If affirmative, indicate the cost of sales determined in accordance with fractions I, II and III of article 180 of the LISR and the selected option. 01170073000000 Article 180, fraction I of the LISR. 01170074000000 Article 180, fraction II of the LISR. 01170075000000 Article 180, fraction III of the LISR. 01170076000000 Cost of sales with related parties deducted without the application of fractions I, II and III of article 180 of the LISR. Deductible and non-deductible expenses 01170077000000 Deducted expenses with related parties referred to in the third and antepenultimate paragraphs of fraction XXIII of article 28 of the LISR. Note: if affirmative to the previous index, indicate in the annex called additional information with what documentation you have to prove that your deductions do not concern structured agreements or hybrid mechanisms. 01170078000000 Indicate the amount of the deduction made.

292 OFFICIAL GAZETTE Monday January 20, 2025 01170079000000 Considered as non-deductible expenses with related parties referred to in fraction XXIII of article 28 of the LISR. 01170080000000 Indicate the amount of the expense considered as non-deductible. 01170081000000 Deducted expenses with related parties referred to in the second paragraph of fraction XXIX of article 28 of the LISR. 01170082000000 Indicate the amount of the deduction made. 01170083000000 Considered as non-deductible expenses with related parties referred to in the first paragraph of fraction XXIX of article 28 of the LISR. 01170084000000 Indicate the amount of the expense considered as non-deductible. 01170085000000 Considered as non-deductible interest referred to in fraction XXXII of article 28 of the LISR. Expenses for reimbursements (at cost) 01170086000000 Deducted expenses with related parties for reimbursements at cost. If affirmative. 01170087000000 Has all support documentation, on one hand, from its related party and, on the other hand, with documentation issued by third parties independent of the related party with which it can be demonstrated that it concerns a reimbursement at cost. Prorated Expenses 01170088000000 Deducted expenses with related parties carried out abroad prorata. 01170089000000 Indicate the amount of the deduction of expenses carried out abroad prorata. 01170090000000 Quantify the benefit received or expected to be received from the prorated expense. 01170091000000 Complied with what is stated in rule 3.3.1.27. of the RMF for 2024. Gains and/or losses from alienation of shares 01170092000000 Obtained gain and/or fiscal loss when carrying out an operation of alienation of shares with and among related parties. Note: if affirmative, indicate in the annex called additional information the business reason for alienating the shares. 01170093000000 Indicate the value of the sale price of the alienated share package.

Monday January 20, 2025 OFFICIAL GAZETTE 293 01170094000000 Indicate the proven acquisition cost of the alienated share package. 01170095000000 Name of the issuer. 01170096000000 RFC or tax ID of the issuer. 01170097000000 Indicate the equity capital of the issuer. 01170098000000 Name of the acquirer. 01170099000000 RFC or tax ID of the acquirer. 01170100000000 Submitted to the tax authorities the study on the determination of the selling price of the shares in the terms of articles 179 and 180 of the LISR with the elements contained in subsection e) of fraction I of article 179 of the LISR (second paragraph of subsection B) corresponding in turn to the fourth paragraph of fraction XVII of article 28 of the LISR). 01170101000000 Date of submission to the tax authorities of the study on the determination of the selling price of the shares. 01170102000000 Tax authority in which it was submitted. 01170103000000 Mention the business reason for alienating the shares. 01170104000000 Mention if you carried out the valuation of the alienation carried out. 01170105000000 The taxpayer has the supporting documentation of the valuation of the alienation carried out. If affirmative to the previous index, indicate RFC and name of the appraiser: 01170106000000 Name of the expert. 01170107000000 RFC: Financial derivative operations with related parties 01170108000000 Accumulated income from financial derivative operations. 01170109000000 Indicate the amount of the corresponding accumulation. 01170110000000 Made deductions related to financial derivative operations. 01170111000000 Indicate the amount of the corresponding deduction. 01170112000000 Obtained losses in financial derivative operations with related parties in the terms of article 28, fraction XIX of the LISR. 01170113000000 Indicate the corresponding amount. 01170114000000 Made payments of initial amounts for the right to acquire or sell, goods, currencies, shares or other securities that did not trade on recognized markets as referred to in article 28, fraction XXIV of the LISR. 01170115000000 Indicate the corresponding amount.

294 OFFICIAL GAZETTE Monday January 20, 2025 Insufficient Capitalization: 01170116000000 Determined non-deductible interest according to what is provided in article 28, fraction XXVII of the LISR. 01170117000000 Annual average balance of all debts of the taxpayer that accrued interest payable, determined in the terms of article 28, fraction XXVII of the LISR. 01170118000000 Equity capital at the beginning of the exercise determined in the terms of article 28, fraction XXVII of the LISR. 01170119000000 Equity capital at the end of the exercise determined in the terms of article 28, fraction XXVII of the LISR. 01170120000000 Average equity capital. 01170121000000 Average equity capital divided by three. 01170122000000 Annual average balance of debts of the taxpayer contracted with related parties resident abroad, determined in the terms of article 28, fraction XXVII of the LISR. 01170123000000 Non-deductible interest determined in the terms of article 28, fraction XXVII of the LISR. 01170124000000 Opted to consider as equity capital of the exercise the initial and final balances of the exercise of its accounts of contribution capital, net fiscal profit and reinvested net fiscal profit. Corresponding Adjustments 01170125000000 Carried out during the tax year (in the exercise itself subject to review or for purposes of previous exercises) any adjustment in matters of transfer pricing as a consequence of applying what is stated in the transfer pricing documentation of some related party resident abroad. 01170126000000 If affirmative, indicate the amount thereof. 01170127000000 The adjusted tax year (1). 01170128000000 The adjusted tax year (2). 01170129000000 The adjusted tax year (3). 01170130000000 Carried out corresponding adjustments in matters of transfer pricing during the tax year (in the exercise itself subject to review or for purposes of previous exercises) without complying with what is established in article 184 of the LISR. 01170131000000 If affirmative, indicate the amount thereof. 01170132000000 The adjusted tax year (1). 01170133000000 The adjusted tax year (2). 01170134000000 The adjusted tax year (3).

Monday January 20, 2025 OFFICIAL GAZETTE 295 01170135000000 Carried out corresponding adjustments in matters of transfer pricing during the tax year (in the exercise itself subject to review or for purposes of previous exercises) as a consequence of transactions with related parties resident in countries with which Mexico has not celebrated international treaties in fiscal matters and carried out by the authorities of said countries. 01170136000000 If affirmative, indicate the amount thereof. 01170137000000 The adjusted tax year (1). 01170138000000 The adjusted tax year (2). 01170139000000 The adjusted tax year (3). Article 76-A of the LISR (2024) 01170140000000 Is obliged to present the informational declaration provided in fraction I (master file of related parties). 01170141000000 Is obliged to present the informational declaration provided in fraction II (local file of related parties). 01170142000000 Is obliged to present the informational declaration provided in fraction III (country by country). If affirmative in this last case, specify the assumption of obligation: 01170143000000 By being a multinational controlling legal person (fraction III, subsection a). 01170144000000 By being designated (fraction III, subsection b). Is aware if the multinational controlling legal person to which its company belongs, is obliged to present directly or through a designated person, the following informational declarations of related parties: 01170145000000 Obligation to present the master declaration. 01170146000000 Obligation to present the country-by-country declaration. Annual informational declarations of related parties of 2023 presented in 2024 (for the purposes of article 76-A of the LISR) 01170147000000 Presented in time and form the informational master declaration of related parties of the multinational corporate group of the tax year of 2023. 01170148000000 Submission date (last submitted). 01170149000000 Presented in time and form the informational local declaration of related parties of the tax year of 2023. 01170150000000 Date of elaboration of the information and transfer pricing documentation associated with the declaration. 01170151000000 Submission date (last submitted).

296 OFFICIAL GAZETTE Monday January 20, 2025 01170152000000 Presented in time and form the informational country-by-country declaration of the multinational corporate group of the tax year of 2023. 01170153000000 Submission date (last submitted). Operational financial information without the modifications to Bulletin B-3 statement of comprehensive income for 2013 of the Financial Information Standards (applicable exercise 2024) 01170154000000 Applied the transactional margin method of operating profit based on its global and/or segmented financial information, without considering the modifications to Bulletin B-3 statement of comprehensive income for 2013 of the Financial Information Standards (applicable exercise 2024). If affirmative to the previous response, you must present the following information: 01170155000000 Total sales or net income. Minus non-operating concepts: 01170156000000 Gain on sale of fixed assets. 01170157000000 Recovery of accounts. 01170158000000 Dividends. 01170159000000 Gain on alienation of shares. 01170160000000 Services. 01170161000000 Commissions. 01170162000000 Others. 01170163000000 Sum. Equal: 01170164000000 Total of own operational sales or net income. 01170165000000 Cost of sales. 01170166000000 Operating expenses. Minus non-operating concepts: 01170167000000 Other non-operating expenses. Equal: 01170168000000 Operating expenses without other non-operating expenses. 01170169000000 Operating profit without the modifications to bulletin B-3 statement of comprehensive income for 2013 of the Financial Information Standards (applicable exercise 2024).

Monday January 20, 2025 OFFICIAL GAZETTE 297 Decree of fiscal incentives northern border region 01170170000000 Carried out operations with taxpayers who are in the northern border region. 01170171000000 Amount of accumulative income with related parties generated within the municipalities of the northern border region. 01170172000000 Amount of accumulative income with related parties that are located within the municipalities of the northern border region. 01170173000000 Amount of deductions with related parties generated within the municipalities of the northern border region. 01170174000000 Amount of deductions with related parties that are located within the municipalities of the northern border region. 01170175000000 Submitted the informational declaration for their transactions with related parties (For the purposes of article 76, fraction X of the LISR, annex 9 of the DIM) including transactions with related parties resident in national territory as contemplated in fiscal procedure 5/DEC-12. Non-binding Criteria 01170176000000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria in matters of transfer pricing of fiscal and customs provisions. 01170177000000 Specify the number(s) of criterion/criteria. Maquiladoras 01170178000000 Carried out maquila operations with a related party resident abroad. If affirmative to the previous response, you must present the following information: 01170179000000 Indicate if you celebrated maquila operations according to what is established in article 181 of the LISR with a related party resident abroad. 01170180000000 Indicate if it concerns a company under the shelter program. 01170181000000 If the company acted under the shelter program, there is documentary evidence demonstrating compliance with what is provided in article 183, second and fourth paragraphs of the LISR.

298 OFFICIAL GAZETTE Monday January 20, 2025 01170182000000 The taxpayer submitted their informational declaration of manufacturing, maquiladora and export service companies (DIEMSE) (for the purposes of articles 182 and 183 of the LISR). 01170183000000 Submission date (last submitted). Indicate by which paragraph of article 182 of the LISR you opted in the exercise 01170184000000 First (safe harbour). 01170185000000 Antepenultimate advance pricing agreement (APA). Value of fixed assets and inventories owned by residents abroad Value of inventories of raw materials, semi-finished and finished products 01170186000000 Initial balance of January in dollars. 01170187000000 Initial balance of January in pesos. 01170188000000 Final balance of January in dollars or its equivalent. 01170189000000 Final balance of January in pesos. 01170190000000 Average balance of January in pesos. 01170191000000 Final balance of February in dollars or its equivalent. 01170192000000 Final balance of February in pesos. 01170193000000 Average balance of February in pesos. 01170194000000 Final balance of March in dollars or its equivalent. 01170195000000 Final balance of March in pesos. 01170196000000 Average balance of March in pesos. 01170197000000 Final balance of April in dollars or its equivalent. 01170198000000 Final balance of April in pesos. 01170199000000 Average balance of April in pesos. 01170200000000 Final balance of May in dollars or its equivalent. 01170201000000 Final balance of May in pesos. 01170202000000 Average balance of May in pesos. 01170203000000 Final balance of June in dollars or its equivalent. 01170204000000 Final balance of June in pesos. 01170205000000 Average balance of June in pesos. 01170206000000 Final balance of July in dollars or its equivalent. 01170207000000 Final balance of July in pesos. 01170208000000 Average balance of July in pesos. 01170209000000 Final balance of August in dollars or its equivalent. 01170210000000 Final balance of August in pesos. 01170211000000 Average balance of August in pesos.

Monday, January 20, 2025 OFFICIAL GAZETTE 299 01170213000000 Final balance of September in dollars or its equivalent. 01170214000000 Final balance of September in pesos. 01170215000000 Average balance of September in pesos. 01170216000000 Final balance of October in dollars or its equivalent. 01170217000000 Final balance of October in pesos. 01170218000000 Average balance of October in pesos. 01170219000000 Final balance of November in dollars or its equivalent. 01170220000000 Final balance of November in pesos. 01170221000000 Average balance of November in pesos. 01170222000000 Final balance of December in dollars or its equivalent. 01170223000000 Final balance of December in pesos. 01170224000000 Average balance of December in pesos. 01170225000000 Annual average balance in pesos. Value of fixed assets pending for deduction 01170226000000 Original amount of the investment for the foreign resident in dollars or its equivalent in another foreign currency. 01170227000000 Original amount of the investment for the foreign resident in pesos. 01170228000000 Accumulated depreciation in dollars or its equivalent in another foreign currency. 01170229000000 Accumulated depreciation in pesos. 01170230000000 Amount pending for deduction in dollars or its equivalent in another foreign currency. 01170231000000 Amount pending for deduction in pesos. 01170232000000 If the foreign resident has a permanent establishment in the country, derived from the legal or economic relationships it maintains with the taxpayer who carries out maquiladora operations, indicate the name of the foreign resident considered to have a permanent establishment. 01170233000000 Indicate the tax identification number of the foreign resident considered to have a permanent establishment. 01170234000000 Country of residence of the foreign resident. 01170235000000 Income attributable to the permanent establishment in the country under the terms of Article 2 of the Income Tax Law (LISR). 01170236000000 Value of other income derived from its productive activity related to its maquiladora operation (current RMF).

Monday, January 20, 2025 OFFICIAL GAZETTE 300 01170237000000 Opted to apply the tax incentive consisting of an additional deduction calculated for the purposes of Article 1 of the Decree published in the DOF on December 26, 2013. 01170238000000 Amount of the additional deduction. 01170239000000 Opted to apply what is provided in Article 2 of the Decree published in the DOF on December 26, 2013. Generic tax compliance for maquiladoras In case the question corresponding to index 01170026000000 was answered with "no", answer the following: 01170240000000 Accumulated amount of accrued interest in favor (for the purposes of Article 18, fraction IX of the LISR). 01170241000000 Accumulated amount of accrued exchange gain in favor (for the purposes of Article 18, fraction IX of the LISR). 01170242000000 Accumulated amount of annual inflation adjustment (for the purposes of Article 18, fraction X of the LISR). 01170243000000 Amount deducted for accrued interest payable (for the purposes of Article 25, fraction VII of the LISR). 01170244000000 Amount deducted for accrued exchange loss payable (for the purposes of Article 25, fraction VII of the LISR). 01170245000000 Amount deducted for annual inflation adjustment (for the purposes of Article 25, fraction VIII of the LISR). Decree on tax incentives southern border region 01170246000000 Carried out operations with taxpayers located in the southern border region. 01170247000000 Amount of taxable income with related parties generated within the municipalities of the southern border region. 01170248000000 Amount of taxable income with related parties located within the municipalities of the southern border region. 01170249000000 Amount of deductions with related parties generated within the municipalities of the southern border region. 01170250000000 Amount of deductions with related parties located within the municipalities of the southern border region. 01170251000000 Filed the informational declaration for operations with related parties (For the purposes of Article 76, fraction X of the LISR, Annex 9 of the DIM) including operations with related parties residing in national territory as contemplated in the tax procedure form 5/DEC-12.

Monday, January 20, 2025 OFFICIAL GAZETTE 301 Index Concept Data to provide 18.- Informative data For the fiscal year ended December 31, 2024 (Figures in pesos) Taxpayer informative data 01180000000000 Is authorized for notification through the tax mailbox. Taxpayer informative data as legal representative 01180001000000 Is a partner or shareholder of some taxpayers it represents. 01180002000000 Number of entities in which it participates as legal representative. Indicate the five main RFCs of the legal person(s) in which it participates as legal representative: 01180003000000 RFC 1: 01180004000000 RFC 2: 01180005000000 RFC 3: 01180006000000 RFC 4: 01180007000000 RFC 5: 01180008000000 Is legal representative of a foreign resident without a permanent establishment in national territory. Indicate the five main names or corporate names of the foreign residents: 01180009000000 Name 1: 01180010000000 Name 2: 01180011000000 Name 3: 01180012000000 Name 4: 01180013000000 Name 5: Workers' participation in profits 01180014000000 PTU generated during the fiscal year. 01180015000000 PTU not collected in the previous fiscal year. 01180016000000 PTU paid during the fiscal year. 01180017000000 Taxable income base for PTU.

302 OFFICIAL GAZETTE Monday, January 20, 2025 Figures at the end of the fiscal year Income Tax 01180018000000 Authorized deductions for Income Tax purposes. 01180019000000 Profit coefficient to apply in the following fiscal year. 01180020000000 Income from dividends of persons residing in the country. 01180021000000 Income from dividends of persons residing abroad. 01180022000000 Income from distributed dividends that do not come from CUFIN or reinvested CUFIN. 01180023000000 Taxable income from gains derived from merger. 01180024000000 Taxable income from gains derived from spin-off. 01180025000000 Taxable income from gains derived from capital reductions of foreign resident companies in which the taxpayer is a partner or shareholder. 01180026000000 Taxable income from gains derived from liquidation of foreign resident companies in which the taxpayer is a partner or shareholder. 01180027000000 Deducted loss derived from merger. 01180028000000 Deducted loss derived from spin-off. 01180029000000 Deducted loss derived from capital reduction. 01180030000000 Deducted loss derived from liquidation of companies. 01180031000000 Total taxable income. 01180032000000 Total taxable income obtained in the northern border region in the previous fiscal year. 01180033000000 Total income from business activities obtained in the northern border region. 01180034000000 CUFIN balance determined in accordance with the fifth paragraph of Article 77 of the LISR. 01180035000000 Total amount of payments that are exempt income for the worker. 01180036000000 Amount deductible at 47% (payments that are exempt income for the worker). 01180037000000 Amount deductible at 53% (payments that are exempt income for the worker). 01180038000000 Dividends paid originating from CUFIN and CUFINRE. 01180039000000 Dividends paid not originating from CUFIN or CUFINRE. Net fiscal profit account fiscal years 2014 to 2024 01180040000000 Initial balance of updated CUFIN. Plus: 01180041000000 Fiscal result of the fiscal year.

Monday, January 20, 2025 OFFICIAL GAZETTE 303 Less: 01180042000000 ISR (for the purposes of Article 9, first paragraph of the LISR). 01180043000000 Non-deductible items, except provisions and reserves (for the purposes of Article 28, fractions VIII and IX of the LISR). 01180044000000 Effect of Income Tax paid abroad for payment of dividends to the taxpayer (for the purposes of Article 77, fourth paragraph of the LISR). Equal: 01180045000000 Positive result. 01180046000000 Negative result (difference referred to in Article 77, fifth paragraph of the LISR). Plus: 01180047000000 CUFIN balance before dividends. Plus: 01180048000000 Dividends collected. Less: 01180049000000 Dividends paid. Other concepts specify: 01180050000000 (Specify). 01180051000000 (Specify). 01180052000000 (Specify). 01180053000000 (Specify). 01180054000000 (Specify). 01180055000000 Total CUFIN balance at the end of the current fiscal year updated from fiscal years 2014 to 2024. 01180056000000 Net fiscal profit account balance.- CUFIN northern border region of fiscal year 2024. 01180057000000 Net fiscal profit account balance.- CUFIN southern border region of fiscal year 2024. Net fiscal profit account fiscal years 2001 to 2013 01180058000000 Initial balance of updated CUFIN. Plus: 01180059000000 Dividends collected. Less: 01180060000000 Dividends paid. Plus: 01180061000000 Inflation adjustment.

304 OFFICIAL GAZETTE Monday, January 20, 2025 Other concepts specify: 01180062000000 (Specify). 01180063000000 (Specify). 01180064000000 (Specify). 01180065000000 (Specify). 01180066000000 (Specify). 01180067000000 Total CUFIN balance at the end of the fiscal year updated from fiscal years 2001 to 2013. Net fiscal profit account fiscal years prior to 2001 01180068000000 Initial balance of updated CUFIN. Plus: 01180069000000 Dividends collected. Less: 01180070000000 Dividends paid. Plus: 01180071000000 Inflation adjustment. 01180072000000 Total CUFIN balance at the end of the fiscal year updated from fiscal years prior to 2000. Reinvested net fiscal profit account 01180073000000 Initial balance of updated CUFINRE. 01180074000000 Dividends paid. Plus: 01180075000000 Inflation adjustment. Other concepts specify: 01180076000000 (Specify). 01180077000000 (Specify). 01180078000000 (Specify). 01180079000000 (Specify). 01180080000000 (Specify). 01180081000000 Total CUFINRE balance at the end of the fiscal year updated.

Monday, January 20, 2025 OFFICIAL GAZETTE 305 Updated balances (Income Tax) at the end of the fiscal year of: 01180082000000 Net Fiscal Profit Account. 01180083000000 Reinvested Net Fiscal Profit Account. 01180084000000 Net Fiscal Profit Account for investment in renewable energy. 01180085000000 Capital contribution account. 01180086000000 Asset tax to be recovered from 10 previous years. 01180087000000 Fiscal losses from previous fiscal years. Foreign trade 01180088000000 Customs declared value of definitive imports. 01180089000000 Customs declared value of definitive exports. Value Added Tax 01180090000000 VAT paid at customs during the fiscal year. 01180091000000 VAT charged by importation of acquired intangible goods. 01180092000000 VAT charged by importation of use or enjoyment of intangible goods. 01180093000000 VAT charged by importation of services. 01180094000000 Creditable VAT for interest. 01180095000000 VAT credited for importation of acquired intangible goods. 01180096000000 VAT credited for importation of use or enjoyment of intangible goods. 01180097000000 VAT credited for importation of services. 01180098000000 Value of acts or activities taxed at the 8% rate. 01180099000000 Total VAT of acts or activities paid at the 8% rate. 01180100000000 Value of acts or activities not subject. 01180101000000 Value of acts or activities exempt. Special Tax on Production and Services 01180102000000 IEPS paid at customs during the fiscal year. 01180103000000 Number of cigarettes sold during the fiscal year. 01180104000000 Number of cigarettes imported during the fiscal year. 01180105000000 Quantity of liters purchased of gasoline less than 91 octane during the fiscal year. 01180106000000 Quantity of liters purchased of gasoline greater than or equal to 91 octane during the fiscal year. 01180107000000 Quantity of liters purchased of diesel during the fiscal year.

306 OFFICIAL GAZETTE Monday, January 20, 2025 01180108000000 During the fiscal year, final sale to the general public in national territory of gasoline and/or diesel was carried out. In the affirmative case for the previous index, information must be provided in the following lines: 01180109000000 Quantity of liters sold of gasoline less than 91 octane during the fiscal year. 01180110000000 Quantity of liters sold of gasoline greater than or equal to 91 octane during the fiscal year. 01180111000000 Quantity of liters sold of diesel during the fiscal year. 01180112000000 Biodiesel and its mixtures referred to in fraction I of section A of Article 16 of the LIF 2024. 01180113000000 Biodiesel and its mixtures referred to in fraction IV of section A of Article 16 of the LIF 2024. Financial consolidation information 01180114000000 Is a controlling entity in terms of the financial information standard applicable to the taxpayer. Note: in case of an affirmative response to the previous index, information must be provided in the following two indices: 01180115000000 Total consolidated sales or net income determined in accordance with the financial information standard applicable to the taxpayer. 01180116000000 Has subsidiaries in terms of the financial information standard applicable to the taxpayer abroad, or permanent establishments residing or located abroad. Decree on tax incentives northern border region Income Tax Exclusive income of northern border region (for the purposes of Articles 2 and 3 of the Decree) 01180117000000 Total income obtained by the taxpayer in the northern border region. Less: 01180118000000 Income from sale of intangible goods in the northern border region. Less: 01180119000000 Income corresponding to digital commerce in the northern border region. Less: 01180120000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law.

Monday, January 20, 2025 OFFICIAL GAZETTE 307 Equal: 01180121000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods and corresponding to digital commerce. Divided by: 01180122000000 Total income obtained by the taxpayer. Equal: 01180123000000 Proportion (expressed as a percentage) that the total income of the northern border region represents, of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile outside the northern border region, but have a branch, agency or any other establishment within it (for the purposes of Article 5, first paragraph of the Decree) 01180124000000 Obtained income corresponding to the branch, agency or any other establishment located in the northern border region. In the affirmative case for the previous index, the indices of the following block must be filled, understanding that they refer to those of the branch, agency or any other establishment located in the northern border region. 01180125000000 Income corresponding to the branch, agency or any other establishment located in the northern border region. Less: 01180126000000 Income from sale of intangible goods in the northern border region. Less: 01180127000000 Income corresponding to digital commerce in the northern border region. Less: 01180128000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equal: 01180129000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods, corresponding to digital commerce or supply of personnel. Divided by: 01180130000000 Total income obtained by the taxpayer. Equal: 01180131000000 Proportion (expressed as a percentage) that the income of the northern border region represents, of the total income of the taxpayer obtained in the fiscal year.

308 OFFICIAL GAZETTE Monday, January 20, 2025 Taxpayers who have their tax domicile in the northern border region, but have branches, agencies or any other establishment outside it (for the purposes of Article 5, second paragraph of the Decree) 01180132000000 Obtained income corresponding to the branch, agency or any other establishment located outside the northern border region. In the affirmative case for the previous index, the indices of the following block must be filled, understanding that they refer to the tax domicile located in the northern border region. 01180133000000 Income corresponding to the tax domicile located in the northern border region. Less: 01180134000000 Income from sale of intangible goods in the northern border region. Less: 01180135000000 Income corresponding to digital commerce in the northern border region. Less: 01180136000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equal: 01180137000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods, corresponding to digital commerce or supply of personnel. Divided by: 01180138000000 Total income obtained by the taxpayer. Equal: 01180139000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the northern border region represents, of the total income of the taxpayer obtained in the fiscal year. Determination of applicable tax credit 01180140000000 ISR charged in the fiscal year (concept "tax charged in the fiscal year" of the annual return, section "determination of ISR"). 01180141000000 Total income of the northern border region. Divided by: 01180142000000 Total income of the taxpayer obtained in the fiscal year.

Monday, January 20, 2025 OFFICIAL GAZETTE 309 Equal: 01180143000000 Proportion (expressed as a percentage) that the income of the northern border region represents. 01180144000000 Result obtained from the operation of multiplying the ISR charged in the fiscal year index 01180140000000 by the proportion that the income of the northern border region represents index 01180143000000. 01180145000000 Applicable tax credit based on the previous index (first paragraph, Article 2 of the Decree on tax incentives for the northern border region). Decree on tax incentives southern border region Income Tax Exclusive income of southern border region (for the purposes of Articles 2 and 3 of the Decree) 01180146000000 Total income obtained by the taxpayer in the southern border region. Less: 01180147000000 Income from sale of intangible goods in the southern border region. Less: 01180148000000 Income corresponding to digital commerce in the southern border region. Less: 01180149000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equal: 01180150000000 Total income obtained by the taxpayer in the southern border region excluding sale of intangible goods and corresponding to digital commerce. Divided by: 01180151000000 Total income obtained by the taxpayer. Equal: 01180152000000 Proportion (expressed as a percentage) that the total income of the southern border region represents, of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile outside the southern border region, but have a branch, agency or any other establishment within it (for the purposes of Article 4, first paragraph of the Decree) 01180153000000 Obtained income corresponding to the branch, agency or any other establishment located in the southern border region.

310 OFFICIAL DIARY Monday, January 20, 2025

If the answer to the previous index is affirmative, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency, or any other establishment located in the southern border region.

01180154000000 Income corresponding to the branch, agency, or any other establishment located in the southern border region. Less: 01180155000000 Income from the sale of intangible goods in the southern border region. Less: 01180156000000 Income corresponding to digital commerce in the southern border region. Less: 01180157000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equal: 01180158000000 Total income obtained by the taxpayer in the southern border region, excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Between: 01180159000000 Total income obtained by the taxpayer. Equal: 01180160000000 Proportion (expressed as a percentage) that the income of the southern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Taxpayers who have their tax domicile in the southern border region, but have branches, agencies, or any other establishment outside of it (for the purposes of article four, third paragraph of the Decree)

01180161000000 Obtained income corresponding to the branch, agency, or any other establishment located outside the southern border region. If the answer to the previous index is affirmative, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the southern border region.

01180162000000 Income corresponding to the tax domicile located in the southern border region. Less: 01180163000000 Income from the sale of intangible goods in the southern border region. Less: 01180164000000 Income corresponding to digital commerce in the southern border region.

Monday, January 20, 2025 OFFICIAL DIARY 311

Less: 01180165000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equal: 01180166000000 Total income obtained by the taxpayer in the southern border region, excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Between: 01180167000000 Total income obtained by the taxpayer. Equal: 01180168000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the southern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Determination of the applicable tax credit 01180169000000 Income tax incurred in the fiscal year (concept "tax incurred in the year" from the annual declaration, section "determination of income tax"). 01180170000000 Total income from the southern border region. Between: 01180171000000 Total income of the taxpayer obtained in the fiscal year. Equal: 01180172000000 Proportion (expressed as a percentage) that the income of the southern border region represents. 01180173000000 Result obtained from the operation of multiplying the income tax incurred in the fiscal year index 01180169000000 by the proportion that the income of the southern border region represents index 01180172000000. 01180174000000 Applicable tax credit based on the previous index (first paragraph, article two of the Decree on tax incentives for the southern border region).

Alienation of shares 01180175000000 Carried out alienation of shares. 01180176000000 Date of the operation. 01180177000000 Type of alienation. 01180178000000 Others (specify). 01180179000000 Name of the issuing company of the alienated shares. 01180180000000 Country of tax residence of the issuer. 01180181000000 RFC or ID.

312 OFFICIAL DIARY Monday, January 20, 2025

01180182000000 Number of shares alienated. 01180183000000 Indicate if you obtained the benefit of treaties to avoid double taxation. 01180184000000 Sale price. 01180185000000 Fiscal cost of the shares. 01180186000000 Applied losses from alienation of shares. If affirmative, indicate: 01180187000000 If at the close of the fiscal year in question, the taxpayer has pending fiscal losses from alienation of shares to be applied. 01180188000000 Total amount of losses from alienation of shares at the close of the fiscal year. 01180189000000 Amount of the loss from alienation of shares determined. 01180190000000 Indicate if at the close of the fiscal year in question, the taxpayer has pending amounts to be credited for Income Tax paid abroad for the purposes of article 5 of the Income Tax Law. If affirmative, indicate: 01180191000000 Pending amount to be credited. 01180192000000 Concept by which the Income Tax was paid abroad.

This annex consists of 15 columns and is divided into three parts. Part I Index Concept Data to provide 19.- Operations carried out with residents abroad For the year ended December 31, 2024 Tax identification number Type of operation (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D101000, of the general data annex. Income Tax Name or corporate name Accrual income 01190000000000 (Specify). 01190001000000 Total accrual income.

Monday, January 20, 2025 OFFICIAL DIARY 313

Authorized deductions 01190002000000 (Specify). 01190003000000 Total authorized deductions. Part II Data to provide In case that in the "type of operation" column, any of the concepts of "other income" or "other payments" were selected, specify concept Country of residence Mexico has a broad information exchange agreement with the country in the previous column (yes or no) Amount of the operation Indicate if it is a related party (yes or no) Did you withhold and pay for this operation (yes or no) Part III Data to provide Withholding income tax rate determined by audit Withheld income tax paid Difference Applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no)

This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 20.- Investments For the year ended December 31, 2024 Balance pending to deduct at the start of the year Plus: MOI of the acquisitions during the year (Amounts in pesos) Fixed assets 01200000000000 Constructions. 01200001000000 Constructions in progress. 01200002000000 Properties considered historical.

314 OFFICIAL DIARY Monday, January 20, 2025

01200003000000 Railways. 01200004000000 Furniture and office equipment. 01200005000000 Airplanes. 01200006000000 Vessels. 01200007000000 Transport equipment: automobiles. 01200008000000 Transport equipment: automobiles with propulsion from rechargeable electric batteries and electric automobiles with internal combustion engine or hydrogen-powered. 01200009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion from rechargeable electric batteries. 01200010000000 Transport equipment (others). 01200011000000 Fixed equipment for feeding electric vehicles. 01200012000000 Computer equipment. 01200013000000 Dies, molds, matrices, and tooling. 01200014000000 Telephone communications. 01200015000000 Satellite communications. 01200016000000 Land (acquisition cost). 01200017000000 Adaptation of facilities for people with disabilities. 01200018000000 Machinery and equipment for the generation of energy from renewable sources or efficient electricity cogeneration systems. 01200019000000 Machinery and equipment. 01200020000000 Oil pipelines, gas pipelines, terminals, and storage tanks for hydrocarbons. 01200021000000 Investments made for exploration, secondary and enhanced recovery, and non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 01200022000000 Investments made for the development and exploitation of oil or natural gas fields (applicable to hydrocarbon taxpayers). 01200023000000 Investments made in storage and transport infrastructure (applicable to hydrocarbon taxpayers). 01200024000000 Other fixed assets. 01200025000000 Sum of fixed assets.

Monday, January 20, 2025 OFFICIAL DIARY 315

Deferred expenses and charges 01200026000000 Patents. 01200027000000 Registered trademarks. 01200028000000 Royalties. 01200029000000 Installation expenses. 01200030000000 Organization expenses. 01200031000000 Concessions. 01200032000000 Other deferred expenses and charges. 01200033000000 Sum of deferred expenses and charges. Expenditures in pre-operational periods 01200034000000 (Specify). 01200035000000 Sum of pre-operational expenditures. 01200036000000 Total investments. Part II Data to provide Less: alienations and/or derecognitions in the year Less: deduction in the year Less: immediate deduction in the year balance pending to deduct at the end of the year

This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 21.- Accounts and documents receivable and payable in national and foreign currency For the year ended December 31, 2024 Tax identification number or RFC Country of tax residence (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D102000, of the general data annex.

316 OFFICIAL DIARY Monday, January 20, 2025

Accounts receivable Name, denomination or corporate name of the debtor 01210000000000 (Specify). 01210001000000 Total accounts receivable. Accounts payable Name, denomination or corporate name of the creditor 01210002000000 (Specify). 01210003000000 Total accounts payable. Part II Data to provide Type of currency Age of the account receivable and payable (months) Balance in foreign currency Balance in national currency Indicate if the account comes from a merger, spin-off of companies or assignment of rights or obligations Most important concept that originated the balance Part III Data to provide In case that in the column "most important concept that originated the balance", you have selected any of the concepts of "other debtor" or "other creditor", specify concept: Indicate if it is a related party (yes or no) Generated interest (yes or no) Indicate if the account receivable or payable is covered by any derivative financial instrument. (yes or no)

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This annex consists of 27 columns and is divided into six parts. Part I Index Concept Data to provide 22.- Loans For the year ended December 31, 2024 Tax identification number or RFC Outstanding balance of the loan at December 31 2023 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D103000, of the general data annex Name, denomination or corporate name of the resident abroad Related parties 01220000000000 (Specify). 01220001000000 Total related parties. Unrelated parties 01220002000000 (Specify). 01220003000000 Total unrelated parties. Name, denomination or corporate name of the resident in Mexico Related parties 01220004000000 (Specify). 01220005000000 Total related parties.

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Unrelated parties 01220006000000 (Specify). 01220007000000 Total unrelated parties. Part II Data to provide Type of financing In case that in the column "type of financing" you have selected the concept "other", specify concept: Were you the effective beneficiary of the interest (yes or no) Registration number of the creditor resident abroad before the SAT valid during the year audited Country of residence for tax purposes Part III Data to provide Type of currency Currency conversion Date on which the conversion of currency was carried out Denomination of the interest rate Percentage of the interest rate Part IV Data to provide Total amount of interest paid and/or accrued Withholding rate of income tax Income tax withheld in the year Validity of the loan from Part V Data to provide Validity of the loan at Outstanding balance at December 31 2024 Frequency of accrual of interest payment In case that in the column "frequency of accrual of interest payment" you selected the concept "other", specify concept: Did you guarantee the loan (yes or no) Part VI Data to provide Total amount of interest deducted in the audited year Destination of the capital borrowed Did you place in abroad (yes or no) Number of office of authorization of the CNBV of the public offering abroad of securities issued in Mexico

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This annex consists of 13 columns and is divided into three parts. Part I Index Concept Data to provide 23.- Integration of tax losses from prior years For the year ended December 31, 2024 2023 2022 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D047000, of the general data annex. 01230000000000 The applied loss comes totally or partially from a spin-off. 01230001000000 Indicate the RFC of the spun-off company. 01230002000000 Indicate the amount applied in the year, coming from the spin-off. Note: in case of successive spin-offs, you must manifest through the annex called additional information of the audit, the information corresponding to the previous indices. 01230003000000 Original amount of the tax loss. 01230004000000 INPC of the last month of the year in which the tax loss was generated. 01230005000000 INPC of the first month of the second half of the year in which the tax loss was generated. 01230006000000 Update factor of the period. 01230007000000 Updated tax loss for the year in which it was generated. 01230008000000 INPC of the last month of the first half of the year in which the tax loss is applied or updated. 01230009000000 INPC of the month in which the loss was last updated. 01230010000000 Update factor of the period. 01230011000000 Updated tax loss in the year in which it is applied or updated. Note: the concepts of indices 01230008000000 to 01230011000000 must be repeated to update the tax losses occurring from 2013 to 2022, or applied in the fiscal years from 2014 to 2023.

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01230012000000 (Amount of the decrease in the tax loss in the year:) Note: the concept of index 01230012000000 must be repeated as many times as necessary to indicate the year in which the tax losses are amortized, noting the amount applied in the column corresponding to the tax loss. 01230013000000 Amount of the pending tax loss to be applied. Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 Part III Data to provide 2014 2013

This annex consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 24.- Operations subject to preferential tax regimes For the year ended December 31, 2024 Tax identification number Country of tax residence (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D344000, of the general data annex. Name or corporate name Income 01240000000000 (Specify). 01240001000000 Total income.

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Expenses 01240002000000 (Specify). 01240003000000 Total expenses. Part II Data to provide Effective rate of the Income Tax paid abroad (less than 75% of what would be paid in Mexico) Type of currency of the country of tax residence Type of operation In case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept Total amount of profits or tax losses in the shareholding Part III Data to provide Total accrual income or taxable in the year Direct participation or average indirect participation per day of the taxpayer in the year (percentage): percentage Direct participation or indirect participation average per day of the taxpayer in the year (percentage): amount Contributions and refunds: total amount of investments or contributions made during the year Contributions and refunds: total amount of refunds of capital received during the year Part IV Data to provide The accounting is available to the authority (yes or no) Does it have any interposed entity (yes or no) Data of the entity located in a preferential tax regime: total profits or tax losses of the year Data of the entity located in a preferential tax regime: total profits distributed in the year Data of the entity located in a preferential tax regime: total amount of assets not related to the business activity Part V Data to provide Data of the entity located in a preferential tax regime: total amount of assets related to the business activity In the case of income generated in participation with other entities it has the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity carried out by the entity in which it participates Operations with trust or with the entity or foreign legal figure transparent for tax purposes, indicate if the information is for the case of income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure transparent for tax purposes, description of the object of the trust

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Part VI Data to provide Trust or entity or foreign legal figure transparent for tax purposes: validity of Trust or entity or foreign legal figure transparent for tax purposes: validity at Character with which it participates in the trust or in the entity or foreign legal figure transparent for tax purposes Indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation Preferential rate by treaty Part VII Data to provide Income tax on income subject to REFIPRES

This annex consists of 22 columns and is divided into six parts. Part I Index Concept Data to provide 25.- Deduction of interest Net of the year (for the purposes of article 28, section XXXII of the Income Tax Law) For the year ended December 31, 2024 Amount of the accrual income of the previous fiscal year of each of the persons members of the group or of each related party Tax identification number or RFC of each of the persons members of the group or of each related party (Amounts in pesos) Name or corporate name 01250000000000 (Specify). 01250001000000 Total. Part II Data to provide Amount of the accrual income of the previous fiscal year of the taxpayer Total accrual income of the previous fiscal year of the taxpayer and of all persons members of the group or of all the related parties Proportion of Income Limit of deduction of the taxpayer

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Part III Data to provide Total of accrued interest that derive from debts (deductible amounts) Net interest pending to be deducted from prior years (applicable from fiscal year 2021) Total interest income accrued Net interest Part IV Data to provide Profit (loss) fiscal Total of accrued interest that derive from debts (deductible amounts) Total amount deducted from fixed assets Total amount deducted from delayed expenses Part V Data to provide Total amount deducted from delayed charges Total amount deducted from expenditures made in pre-operational periods Adjusted fiscal profit Net interest limit Part VI Data to provide Non-deductible interest Is it located in any of the exceptions established in article 28, section XXXII of the Income Tax Law (yes or no)

The questionnaires listed below contain information relative to the review carried out by the enrolled public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation. Every question must be understood with respect to the fiscal year subject to review. In those inquiries that do not apply to the taxpayer, as well as when in the opinion of the public accountant answering the questionnaire there is no possible answer for a question in a given row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row may be left blank, making the corresponding clarifications in the report on the review of the taxpayer's tax situation, since if not done so, the Tax Administration Service will understand that the taxpayer had the questioned obligation and did not comply with it.

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Index	Concept	Data to provide	Comments
Fiscal Diagnosis Questionnaire (Public Accountant Review)	For the fiscal year ended December 31, 2024
Audit procedures applied for the review of financial statements
01260000000000	Did you evaluate the taxpayer's internal control?
01260001000000	If yes to the previous index, do you retain evidence of the internal control evaluation in your working papers?
01260002000000	Did you detect weaknesses or deviations related to the taxpayer's internal control structure with implications for their fiscal situation?	Note: If yes, describe the irregularities in the report on the review of the fiscal situation.
01260003000000	As a result of your work, did you propose financial adjustments that affected the taxpayer's fiscal situation?
01260004000000	As a result of your work, did you find differences in immaterial items that may have fiscal implications?
01260005000000	If yes to the previous indices, did the adjustments affect the base and determination of the contributions to which the taxpayer is subject?
As a result of your work, the taxpayer corrected the following by the date of submission of the fiscal opinion:
01260006000000	Items that the taxpayer incorrectly deducted in the Income Tax (ISR).
01260007000000	Income that the taxpayer omitted in the Income Tax (ISR).
01260008000000	Acts or activities that the taxpayer omitted in the Value Added Tax (VAT).
01260009000000	Improper credits applied against the Income Tax (ISR).
01260010000000	Improper credits applied against the Value Added Tax (VAT).	If no, explain the reasons in the report on the review of the taxpayer's fiscal situation.

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01260011000000 | In case you detected any irregularity in your audit among those indicated in indices 01260006000000 to 01260010000000, indicate if you revealed any reservation in the report on the review of the taxpayer's fiscal situation. | | 01260012000000 | In case you answered affirmatively in index 01260004000000, did you reveal this circumstance in the report on the review of the taxpayer's fiscal situation? | | Based on your audit tests, the scope thereof, and the evidence you retain in your working papers, answer if you verified that the taxpayer complied with the following: 01260013000000 | The taxpayer received advice from a management expert in fiscal matters. | | If yes, specify: 01260014000000 | You evaluated the competence, capacity, and objectivity of the management expert in fiscal matters. | | 01260015000000 | You obtained knowledge of the expert's work. | | 01260016000000 | You evaluated the adequacy of the expert's work. | | 01260017000000 | The taxpayer obtained a written document. | | Income Tax (ISR) Income (ISR) 01260018000000 | In case the taxpayer did not comply with what is provided in indices 01D184000 to 01D220000 of the fiscal diagnosis, were the corresponding corrections proposed? | | 01260019000000 | If yes, did the taxpayer file supplementary declarations on account of this review? | | Deductions (ISR) 01260020000000 | In case the taxpayer did not comply with what is provided in indices 01D221000 to 01D259000 of the fiscal diagnosis, was it proposed that the corresponding items be made non-deductible? | | 01260021000000 | If yes, did the taxpayer file supplementary declarations on account of this review? | |

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Multiple Informative Declaration 01260022000000 | You verified the information contained in the annex information on payments and withholdings of ISR, IVA and IEPS (for the purposes of article nine of the transitional provisions of the LISR 2014, fraction X). | | 01260023000000 | You verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of article nine of the transitional provisions of the LISR 2014, fraction X). | | 01260024000000 | You verified the information contained in the annex information on residents abroad (for the purposes of article 76, fraction VI of the LISR). | | 01260025000000 | You verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of article 178 of the LISR). | | 01260026000000 | You verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, fraction XIII of the LISR). | | Deferred Tax (ISR) 01260027000000 | State if, according to audit norms and procedures, you obtained sufficient and competent corroborating evidence for the purposes of verifying the determination of deferred tax by the taxpayer. | | Preferential Tax Regimes 01260028000000 | You verified the information contained in the annex of income subject to preferential tax regimes. | | Value Added Tax (VAT) Acts or Activities (VAT) 01260029000000 | In case the taxpayer did not comply with what is provided in indices 01D360000 to 01D365000 of the fiscal diagnosis, did you propose that the corresponding corrections be made? | | 01260030000000 | If yes, did the taxpayer file supplementary declarations on account of this review? | |

Monday, January 20, 2025 OFFICIAL DIARY 327

Credit (VAT) The following VAT credit requirements were verified. 01260031000000 | In case the taxpayer did not comply with what is provided in indices 01D366000 to 01D380000 of the fiscal diagnosis, did you propose that the corresponding corrections be made in the credit? | | 01260032000000 | If yes, did the taxpayer file supplementary declarations on account of this review? | |

Index	Concept	Data to provide
Transfer Pricing Questionnaire (Public Accountant Review)	For the fiscal year ended December 31, 2024.
Based on your audit tests, the scope thereof, and the evidence you retain in your working papers, answer if you verified that the taxpayer complied with the following:
Insufficient Capitalization (for the purposes of article 28, fraction XXVII of the LISR)
01270000000000	You verified if the taxpayer complied with what is provided by article 28, fraction XXVII of the LISR.
01270001000000	Did you detect any non-compliance with what is provided by article 28, fraction XXVII of the LISR?
01270002000000	Amount of non-deductible interest due to insufficient capitalization.
If you consider fiscal accounts for the calculation, specify the amount of:
01270003000000	Capital contribution accounts.
01270004000000	Net fiscal profit and reinvested net profit.
01270005000000	In case you observed that the taxpayer's responses to indices 01170117000000 and/or 01170124000000 of annex 17 were incorrect and detected any fiscal non-compliance, did you point out any reservation in your report on the review of the taxpayer's fiscal situation?
01270006000000	In addition, if you answered affirmatively in index 01270005000000, did you point out any reservation in your opinion?

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Supporting Documentation for Transfer Prices (Transfer Pricing Study) for operations with related parties residing abroad (for the purposes of article 76, fraction IX of the LISR) 01270007000000 | You verified that the taxpayer formally complied with this fiscal obligation. | | 01270008000000 | In case of non-compliance by the taxpayer, were transactions with related parties that represented a cost or expense to them considered deductible? | | 01270009000000 | In case of non-compliance by the taxpayer with this fiscal obligation, did you mention such circumstance as a reservation in your report on the review of the fiscal situation? | | 01270010000000 | In case of non-compliance by the taxpayer, did you mention such circumstance as a reservation in your opinion? | | You verified that the supporting documentation for transfer prices, for operations with related parties (for the purposes of article 76, fraction IX of the LISR), included the following: Note: The questions referred to in indices 01270011000000 to 01270028000000 will only be answered if 'yes' was answered in row 01170036000000 of annex 17. 01270011000000 | 1) Name, denomination or corporate name, address, and fiscal residence of the related persons with whom operations were carried out. | | 01270012000000 | 2) That all related parties were considered according to the definition contained in the fifth and sixth paragraphs of article 179 of the LISR. | | 01270013000000 | 3) Documentation demonstrating direct and indirect participation between related parties. | | 01270014000000 | 4) Information regarding functions or activities for each type of operation evaluated. | | 01270015000000 | 5) Information regarding assets used in each type of operation evaluated. | | 01270016000000 | 6) Information regarding risks assumed in each type of operation evaluated. | | 01270017000000 | 7) Information and documentation on operations with related parties and their amounts, for each related party and for each type of operation evaluated. | | 01270018000000 | 8) Method applied in accordance with article 180 of the LISR for each type of operation evaluated. | | 01270019000000 | 9) Information and documentation on comparable operations or companies for each type of operation evaluated. | | 01270020000000 | 10) It was identified in the accounting records that all operations with related parties residing abroad were properly recorded. | | 01270021000000 | In case compliance with any of the points mentioned above was not met, indicate if you mentioned such circumstance in your report on the review of the taxpayer's fiscal situation. | |

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01270022000000 | In case compliance with any of the points mentioned above was not met, indicate if you mentioned such circumstance in your opinion. | | 01270023000000 | You verified that in the supporting documentation for transfer prices it was concluded that the operations carried out with related parties by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations. | | 01270024000000 | In case of a negative conclusion, indicate if you revealed any reservation in the report on the review of the taxpayer's fiscal situation. | | 01270025000000 | In case of a negative conclusion in the supporting documentation, indicate if you revealed any reservation in the opinion. | | 01270026000000 | In case the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, did you reveal any reservation in the report on the review of the taxpayer's fiscal situation? | | 01270027000000 | In case the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, did you reveal any reservation in the opinion? | | 01270028000000 | In these latter cases, did you consider the transactions with related parties that represented a cost or expense to the taxpayer as deductible? | | Informative Declaration of Operations with Related Parties (for the purposes of article 76, fraction X of the LISR) 01270029000000 | You verified the timely presentation of the information on operations with related parties, carried out during the immediately preceding year (annex 9 DIM). | | 01270030000000 | You verified if the figures reported in that declaration coincide with those stated in the documentation referred to in article 76, fraction IX of the LISR (transfer pricing study). | | 01270031000000 | You verified from a formal point of view the correct filling out of the information on operations with related parties, carried out during the immediately preceding year (annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties residing abroad (for the purposes of article 76, fraction IX of the LISR). | | 01270032000000 | In case you observed errors in the filling out, did you mention such circumstance as a reservation in your report on the review of the taxpayer's fiscal situation? | | If no, specify: 01270033000000 | Did you consider the transactions with related parties that represented a cost or expense to the taxpayer as deductible? | |

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01270034000000 | In case of non-compliance, did you mention such circumstance as a reservation in your report on the review of the taxpayer's fiscal situation? | | 01270035000000 | In case of non-compliance, did you mention such circumstance as a reservation in your opinion? | | Annual Informative Declarations of Related Parties (for the purposes of article 76-A, fraction X of the LISR) of 2023 presented in 2024 01270036000000 | You verified the timely and proper presentation of the master file informative declaration of related parties of the multinational business group corresponding to the fiscal year 2023. | | 01270037000000 | You verified the timely and proper presentation of the local file informative declaration of related parties corresponding to the fiscal year 2023. | | 01270038000000 | You verified the timely and proper presentation of the country-by-country report informative declaration of the multinational business group corresponding to the fiscal year 2023. | | 01270039000000 | In case you observed errors in the filling out of the annual informative declarations of related parties corresponding to the fiscal year 2023, did you mention such circumstance as a reservation in your report on the review of the taxpayer's fiscal situation? | | Compliance with the obligation regarding operations with related parties (for the purposes of article 76, fraction XII of the LISR) 01270040000000 | You verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations. | | 01270041000000 | If no, did you consider the transactions with related parties that represented a cost or expense to the taxpayer as deductible? | | 01270042000000 | In case of a negative conclusion in the documentary evidence, indicate if you revealed any reservation in the report on the review of the taxpayer's fiscal situation. | | 01270043000000 | In case of a negative conclusion in the documentary evidence, indicate if you revealed any reservation in your opinion. | | 01270044000000 | You verified in the documentary evidence referred to in index 01270040000000 the application of the transfer pricing methods established in article 180 of the LISR in the terms of the third paragraph of the cited article. | | 01270045000000 | In case they were not applied, indicate if you revealed any reservation in the report on the review of the taxpayer's fiscal situation, or in your opinion. | |

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Operations with Related Parties Nationally Reported Related Parties 01270046000000 | In case you indicated 'yes' in index 01D043000 of the "general data" annex, did you verify that the informative declaration for your operations with related parties residing abroad (for the purposes of article 76, fraction X of the LISR and annex 9 of the DIM) includes operations with related parties residing in national territory? | | 01270047000000 | In case you indicated 'yes' in index 01170176000000 of annex 17, did you verify that the informative declaration for your operations with related parties residing abroad (For the purposes of article 76, fraction X of the LISR and annex 9 of the DIM) includes operations with related parties residing in national territory? | | Transfer Pricing Adjustments 01270048000000 | You verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions that all requirements established in rule 3.9.1.3. of the RMF 2024 were met. | | Interest Considered as Dividends (for the purposes of article 11 of the LISR) 01270049000000 | In case you observed that the taxpayer's responses to indices 01170071000000 and/or 01170072000000 of annex 17 were not correct and led to fiscal non-compliance, did you point out any reservation in your report on the review of the taxpayer's fiscal situation, or in your opinion? | | Transfer Pricing Methodology (for the purposes of article 180 of the LISR) for transactions with related parties 01270050000000 | You verified that in the supporting documentation for transfer prices, there is evidence that the uncontrolled comparable price method (provided for in fraction I of article 180 of the LISR) was attempted to be applied first for each of its transactions with related parties that you validated in your transfer pricing studies. | | 01270051000000 | Did you observe any formal inconsistency on the part of the taxpayer in the responses of the taxpayer's information on its operations with related parties? | | 01270052000000 | If yes, did you reveal any reservation in the report on the review of the taxpayer's fiscal situation, or in your opinion? | |

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In the case of maquiladoras (for the purposes of articles 182 and 183 of the LISR) 01270053000000 | You verified in the case that the company acted under the shelter program that the taxpayer had complied with what is provided by article 183, second and fourth paragraphs of the LISR. | | 01270054000000 | You verified that the taxpayer had a valid program, authorized by the Ministry of Economy, to carry out manufacturing operations, in any of its modalities. | | 01270055000000 | You verified that the company acted under the shelter program. | | You verified for maquiladora operations the correct application of what is provided by article 182 applied by the taxpayer, that is, with the paragraphs: 01270056000000 | First, fraction I. | | 01270057000000 | First, fraction II. | | 01270058000000 | Second (timely presentation of the informative declaration of manufacturing, maquiladora and export service companies (DIEMSE). | | 01270059000000 | You verified if the figures reported in this last declaration coincide with those registered in the taxpayer's accounting, even in suspense accounts. | | 01270060000000 | Antepenultimate Advance Pricing Agreement (APA). | | 01270061000000 | In case you observed that the taxpayer's responses to indices 01170240000000 to 01170245000000 of annex 17 were not correct, did you mention any reservation in your report on the review of the taxpayer's fiscal situation? | | 01270062000000 | You verified the application by the taxpayer of what is provided by article one of the Decree published in the DOF on December 26, 2013. | | 01270063000000 | You verified that operations with related parties that do not have a relationship with maquila complied with what is provided by the fiscal provisions in matters of transfer pricing. | | 01270064000000 | In case of non-compliance by the taxpayer (indices 01270062000000 to 01270063000000) did you mention such circumstance as a reservation in your report on the review of the taxpayer's fiscal situation? | |

B. Guide Format for the Presentation of the Financial Statements Opinion Applicable to Taxpayer Corporations that Tax as Coordinated and from the Agricultural, Livestock, Forestry and Fishing Regime and Individuals who are exclusively dedicated to Land Freight or Passenger Transport Activities.

Index	Concept	Data to provide
Identification Data:
Taxpayer:
40A000000	RFC:
40A001000	Name (paternal surname, maternal surname, first name(s)), denomination or corporate name:

Monday, January 20, 2025 OFFICIAL DIARY 333

40A002000 | CURP: | Fiscal Address: 40A003000 | Federal Entity: | 40A004000 | Borough or Municipality: | 40A005000 | Neighborhood or Locality: | 40A006000 | Postal Code: | 40A007000 | Street, exterior and interior number: | 40A008000 | City or Town: | 40A009000 | Telephone: | 40A010000 | Email: | 40A011000 | Name of the economic group to which it belongs: | 40A012000 | Activity Key for Fiscal Purposes: | Taxpayer Declaration: I declare that the information provided in this document reflects the real operations carried out during the fiscal year, which are registered in accounting and are supported by corroborating documentation. 40A013000 | Name of the taxpayer: | Public Accountant: 40B000000 | RFC: | 40B001000 | Name (paternal surname, maternal surname and first name(s)): | 40B002000 | CURP: | 40B003000 | Registration Number: | Fiscal Address: 40B004000 | Federal Entity: | 40B005000 | Borough or Municipality: | 40B006000 | Neighborhood or Locality: | 40B007000 | Postal Code: | 40B008000 | Street, exterior and interior number: | 40B009000 | City or Town: | 40B010000 | Telephone of the CPA or Firm: | 40B011000 | | 40B012000 | Email: | 40B013000 | Email of the tax mailbox: | 40B014000 | College to which it belongs: | 40B015000 | Name of the Firm: | 40B016000 | RFC of the Firm: | 40B017000 | Registration Number of the Firm: |

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Declaration of the public accountant who issued the audit report: I declare that the information provided by the cited taxpayer is contained in books, records, documents, and declarations in the possession of the taxpayer themselves, which I examined, as I manifest in the independent auditor's report and in the report on the review of the taxpayer's fiscal situation that I attach.

40B017000 Name of the public accountant who issued the audit report: Legal Representative:

40C000000 RFC (Tax ID): 40C001000 Name (paternal surname, maternal surname, and first name(s)): 40C002000 National: 40C003000 Foreigner: 40C004000 CURP (Unique Population Registry Code):

Fiscal Address: 40C005000 Federal Entity: 40C006000 Borough or Municipality: 40C007000 Neighborhood or Locality: 40C008000 Postal Code: 40C009000 Street, exterior and interior number: 40C010000 City or Population: 40C011000 Telephone: 40C012000 Email: 40C013000 Deed number: 40C014000 Notary number: 40C015000 Entity where the notary is located: 40C016000 Date of the power of attorney: 40C017000 Date of appointment:

Declaration of the legal representative: I declare that the information provided in this document reflects the real operations carried out by my represented entity during the fiscal year, which are registered in the accounting records and are supported by corroborating documentation.

40C018000 Legal representative declaration:

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Index Concept Data to provide General Data: 40D000000 Competent authority. 40D001000 Headquarters to which the ADAF belongs. 40D002000 General administration and/or ADAF. 40D003000 Mandatory or optional. 40D004000 Opted to audit its financial statements based on taxable income (for the purposes of article 32-A of the CFF). 40D005000 Opted to audit its financial statements based on the value of its assets (for the purposes of article 32-A of the CFF). 40D006000 Opted to audit its financial statements based on the number of workers (for the purposes of article 32-A of the CFF). 40D007000 In case of a negative answer to all questions in indices 40D004000, 40D005000, and 40D006000 above, mention the reason for presenting the audit report. 40D008000 Is part of a partnership in participation. 40D009000 Is part of a trust. In case of an affirmative answer to the previous index, indicate the name or corporate name of the trust: 40D010000 Name or corporate name of the settlor. 40D011000 Name or corporate name of the trustee. 40D012000 Name or corporate name of the beneficiary (1). 40D013000 Name or corporate name of the beneficiary (2). 40D014000 Name or corporate name of the beneficiary (3). 40D015000 First audit report. 40D016000 Is a company specialized in investment in energy, electricity, and infrastructure assets. 40D017000 Carried out construction works. 40D018000 In case of an affirmative answer to the previous index, accumulated income in accordance with article 17, fraction IV of the LISR. 40D019000 Company dedicated to agricultural, livestock, forestry, fishing activities, or production cooperative society. 40D020000 Company dedicated to land freight or passenger transport activities or complementary activities. 40D021000 Company as a coordinator.

336 OFFICIAL GAZETTE Monday, January 20, 2025

40D022000 Type of special taxpayer. 40D023000 Parent company. 40D024000 Subsidiary company. 40D025000 Start of operations. 40D026000 Start date of the fiscal year. 40D027000 End date of the fiscal year. 40D028000 Start date of the previous fiscal year. 40D029000 End date of the previous fiscal year. 40D030000 Select the costing system used for fiscal purposes: In case any costing system was selected, the following applies: 40D031000 Cost of sales: uses the absorption costing system for fiscal purposes and the acquisition cost valuation method for accounting purposes (historical costs) (in case of affirmative answer, must fill in from index 40060000000000 to 40060030000000 of annex 6). 40D032000 Cost of sales: uses the absorption costing system for fiscal purposes (estimated predetermined costs) (in case of affirmative answer, must fill in from index 40060000000000 to 40060030000000 of annex 6). 40D033000 Cost of sales: uses the absorption costing system for fiscal purposes and the standard cost valuation method for accounting purposes (in case of affirmative answer, must fill in from index 40060000000000 to 40060030000000 of annex 6). 40D034000 Cost of sales: uses a system different from the above (in case of affirmative answer, must fill in from index 40060031000000 to 40060040000000 of annex 6). 40D035000 Type of opinion. 40D036000 Statement of cash flows. Used the indirect method (in case of affirmative answer, must fill in from index 40040000000000 to 40040050000000 of annex 4). 40D037000 Statement of cash flows. Used the direct method (in case of affirmative answer, must fill in from index 40040051000000 to 40040089000000 of annex 4).

Indicate the RFC of the natural or legal person(s) who provided fiscal advice to the taxpayer, through a written opinion: 40D038000 RFC 1: 40D039000 RFC 2: 40D040000 RFC 3: 40D041000 RFC 4: 40D042000 RFC 5:

Monday, January 20, 2025 OFFICIAL GAZETTE 337

Fiscal Effects 40D043000 Carried out transactions with related parties. 40D044000 If your answer was affirmative in index 40D043000 (must fill in annexes 16 and 17). 40D045000 Carried out transactions with national related parties. 40D046000 Carried out transactions with foreign related parties. 40D047000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 40D048000 In the fiscal year, it decreased pending fiscal losses from previous years referred to in fraction II of article 9 of the LISR (in case of affirmative answer, must fill in annex 24). 40D049000 Indicate if it promoted lawsuits that are pending resolution regarding deconsolidation. 40D050000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR. In case the answer to the previous question is affirmative, indicate the following: 40D051000 Name of the issuer of the shares that were disposed of. 40D052000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 40D053000 Sale price of the disposed shares. 40D054000 Amount of profit or (loss) determined by the disposal of the shares. 40D055000 Indicate if the acquirer of the disposed shares is a related party. 40D056000 The taxpayer has pending losses from the disposal of shares to be applied at the end of the fiscal year. 40D057000 In case your answer to the previous question is affirmative, indicate the amount of the loss from the disposal of shares updated at the end of the fiscal year.

Other Aspects 40D058000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions. 40D059000 Specify the number(s) of the criterion/criteria.

338 OFFICIAL GAZETTE Monday, January 20, 2025

40D060000 Obtained any resolution from the SAT, the SHCP, or PRODECON that affected its fiscal situation during the fiscal year. In case of an affirmative answer to the previous index, indicate the following: 40D061000 It is: 40D062000 The requirements established in the resolution (authorization or consultation) were met. 40D063000 Official document number 1. 40D064000 Date of official document 1. 40D065000 Official document number 2. 40D066000 Date of official document 2. 40D067000 Official document number 3. 40D068000 Date of official document 3. 40D069000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the fiscal year (includes PTU). In case of an affirmative answer to the previous index, indicate the number and date of the resolution: 40D070000 Resolution number 1. 40D071000 Date of resolution 1. 40D072000 Resolution number 2. 40D073000 Date of resolution 2. 40D074000 Resolution number 3. 40D075000 Date of resolution 3. 40D076000 Has filed any means of defense against fiscal provisions. In case of an affirmative answer to the previous index, clarify through the annex called additional information, the contested fiscal provision, the means of defense filed, as well as the status of the means of defense filed at the end of the fiscal year. 40D077000 Date of submission of the multiple information declaration. (normal). 40D078000 Date of submission of the multiple information declaration. (last complementary). 40D079000 Is obliged to reveal reportable schemes for the fiscal year. In case of an affirmative answer to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme. 40D080000 Identification number (field 1). 40D081000 Identification number (field 2). 40D082000 Identification number (field 3). 40D083000 Identification number (field 4). 40D084000 Identification number (field 5).

Monday, January 20, 2025 OFFICIAL GAZETTE 339

40D085000 Date of submission of the normal information declaration. 40D086000 Date of submission of the information declaration (last complementary).

Transactions with residents abroad 40D087000 Entered into derivative financial operations that had fiscal effects during the fiscal year in the Income Tax (in case of affirmative answer, must fill in annex 12). 40D088000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (in case of affirmative answer, must fill in annex 13). 40D089000 The legal person complied on behalf of its members with what is provided in chapters VII and VIII (for the purposes of articles 72 and 73 of the LISR). 40D090000 Carried out transactions with residents abroad (in case of affirmative answer, must fill in annex 20). 40D091000 Maintained receivable and payable balances in national and foreign currency during the fiscal year (in case of affirmative answer, must fill in annex 22). 40D092000 Had loans during the fiscal year (in case of affirmative answer, must fill in annex 23).

Fiscal Diagnosis of the Taxpayer General Fiscal Aspects. 40D093000 Has had changes in name or corporate name during the audited fiscal year. 40D094000 In case of an affirmative answer to the previous index, it has the notices of change of name or corporate name before the Federal Registry of Taxpayers (for the purposes of article 29, fraction I of the RCFF) and also specify the previous RFC and names. 40D095000 (Specify previous name). 40D096000 (Specify previous name). 40D097000 (Specify previous name). 40D098000 (Specify previous name). 40D099000 (Specify previous name). 40D100000 Has had changes in fiscal address during the audited fiscal year. 40D101000 In case of an affirmative answer to the previous index, it has all the notices of change of fiscal address (for the purposes of article 29, fraction III of the RCFF). 40D102000 Has updated economic activities and obligations during the audited fiscal year. 40D103000 In case of an affirmative answer to the previous index, it has all the notices of updating of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF).

340 OFFICIAL GAZETTE Monday, January 20, 2025

40D104000 For the audited fiscal year, it has the notices of opening or closure carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 40D105000 During the fiscal year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 40D106000 Indicate if during the fiscal year its shareholders, shares, or equivalent were sold by the taxpayer, if it complied with what is provided in article 26, fraction XI of the CFF. Note: in case of an affirmative answer to the previous index, describe how compliance was given and with what documentation it is accredited, through the annex called additional information of the audit report. 40D107000 Has shareholders resident in the country. 40D108000 In case of an affirmative answer to the previous index, they are registered in the federal registry of taxpayers (for the purposes of article 27 CFF). 40D109000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for the purposes of article 27 of the CFF). 40D110000 In case of an affirmative answer to the previous index, they are registered in the federal registry of taxpayers. 40D111000 Has inventories registered in its accounting. 40D112000 In case of an affirmative answer, it maintains control of inventories of merchandise, raw materials, work in progress, and finished products, as appropriate (for the purposes of article 76, fraction XIV of the LISR). 40D113000 Indicate if it identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year. 40D114000 Indicate if it verified that operations with that client or supplier do not receive fiscal effect in accordance with article 69-B of the CFF. 40D115000 Carried out transactions with the general public. 40D116000 Has employees. In case of an affirmative answer to the question in the previous index, indicate: 40D117000 Number of workers. 40D118000 Total ISR withheld and paid on salaries. 40D119000 Total ISR withheld and paid on assimilated to salaries. 40D120000 Employment subsidy delivered in cash to workers during the fiscal year. 40D121000 Total income from salaries and wages and assimilated concepts. 40D122000 Total exempt income from salaries and wages. 40D123000 Created a reserve for a pension or retirement fund for personnel or made changes to said fund (for the purposes of articles 29 of the LISR and 65 of the RLISR).

Monday, January 20, 2025 OFFICIAL GAZETTE 341

40D124000 In case of a negative answer to the question in index 40D116000, it has any personnel service contracts (outsourcing). In case of having any personnel service contracts (outsourcing), indicate the RFC and name of the society/ies that provide(s) the personnel services (outsourcing). 40D125000 (Specify name of outsourcing society). 40D126000 (Specify name of outsourcing society). 40D127000 (Specify name of outsourcing society). 40D128000 (Specify name of outsourcing society). 40D129000 (Specify name of outsourcing society).

Obtained income from: 40D130000 Disposal of goods. 40D131000 Provision of services. 40D132000 Granting of temporary use or enjoyment of goods. 40D133000 Dividends obtained from residents abroad without permanent establishment in Mexico. 40D134000 Dividends obtained from residents abroad subject to preferential fiscal regimes. 40D135000 Others, in case of affirmative answer specify below: 40D136000 (Specify). 40D137000 (Specify). 40D138000 (Specify). 40D139000 Obtained loss from the disposal of accounts and documents receivable in the fiscal year. 40D140000 The accounts and documents receivable in the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 40D141000 Amount of VAT that originated said operation.

Electronic Accounting 40D142000 Maintained accounting for the purposes of article 28 of the CFF, its regulations, and with article 32, fraction I of the LIVA. 40D143000 The corroborating documentation of the records or entries is available at its fiscal address (for the purposes of article 28, fraction III of the CFF). Note: in case of a negative answer to the previous index, indicate the address where it keeps the corroborating documentation of the records or entries, through the annex called additional information of the audit report. For VAT purposes, indicate the following: 40D144000 Regarding commission agents, it carried out the separation in its accounting and records of the operations carried out on its own account from those carried out on behalf of the principal (for the purposes of articles 32, fraction II of the LIVA and 35 of the RLIVA). 40D145000 Issued and delivered fiscal vouchers (for the purposes of articles 32, fraction III of the LIVA, 20 and 74 of the RLIVA).

342 OFFICIAL GAZETTE Monday, January 20, 2025

40D146000 Issued fiscal vouchers for the withholding of the tax that takes place in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2024). 40D147000 Provided monthly and in a timely manner to the fiscal authorities, information on the persons to whom it withheld taxes (for the purposes of article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2024). 40D148000 Provided monthly and in a timely manner to the fiscal authorities, information on the payment, withholding, credit, and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (for the purposes of article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2024). 40D149000 Amount of VAT withheld from it regarding the provision of services referred to in fraction IV of article 1o.-A of the LIVA.

It has the following updated books: 40D150000 Journal. 40D151000 Ledger. 40D152000 Minutes of meetings of partners or shareholders. 40D153000 Partners or shareholders.

Income Tax (ISR) 40D154000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). In case of an affirmative answer to the previous index, indicate the following: 40D155000 They were carried out for the purpose of: 40D156000 Amount of taxable gain in the fiscal year. 40D157000 Amount of deductible loss in the fiscal year. 40D158000 The taxpayer participated in a restructuring in which the disposal of its shares at fiscal cost was authorized, or the deferral of the tax derived from the disposal of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 40D159000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (for the purposes of article 69-B Bis of the CFF). 40D160000 The shares of the taxpayer related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 40D161000 The taxpayer changed its business model.

Compliance with the following fiscal obligations: 40D162000 Issue vouchers for the activities carried out and keep the files (for the purposes of article 76, fractions II and XVII of the LISR).

Monday, January 20, 2025 OFFICIAL GAZETTE 343

40D163000 Issue fiscal vouchers in which the amount of payments made to residents abroad is recorded in terms of title V of the LISR and the Withheld Tax (for the purposes of articles 76, fraction III of the LISR). 40D164000 Take an inventory of stock at the end of the fiscal year (for the purposes of articles 76, fraction IV or on a different date according to article 110 of the RLISR). 40D165000 Keep a record of the operations carried out with securities issued in series (for the purposes of articles 76 fraction VIII of the LISR and 111 of the RLISR). 40D166000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI, subsection a) of the LISR). 40D167000 Provide to the partners or shareholders to whom dividends were paid, a fiscal voucher indicating their amount, where it is indicated if the dividends come from any specific account or record (for the purposes of article 76, fraction XI, subsection b) of the LISR). 40D168000 Submit on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 40D169000 Inform the fiscal authorities as indicated by fiscal provisions about the counterpayments received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 40D170000 Make known in the ordinary general assembly of shareholders or partners a report that informs about the compliance with its fiscal obligations for the immediate previous fiscal year (for the purposes of articles 76, fraction XIX of the LISR and 116 of the RLISR). 40D171000 Inform the fiscal authorities about loans, contributions for future capital increases, or capital increases that they receive in cash, in national or foreign currency, greater than $600,000.00 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2024). 40D172000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the purposes of article 140, second paragraph of the LISR).

(ISR) obtained income from: 40D173000 Disposal of goods (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2024). 40D174000 Provision of services (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2024). 40D175000 Granting of temporary use or enjoyment of goods (for the purposes of article 17, fraction II of the LISR). 40D176000 Financial lease contracts (for the purposes of articles 17, fraction III and 40 of the LISR). 40D177000 Installment sales. Agreed price (for the purposes of articles 17, fraction III, second paragraph and 40 of the LISR). 40D178000 Installment sales. Price collected (for the purposes of articles 17, fraction III, third paragraph and 40 of the LISR).

344 OFFICIAL DIARY Monday, January 20, 2025

40D179000 Debts not covered by statute of limitations, forgiveness, or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the Income Tax Law - LISR).

40D180000 Real estate construction contracts. That the estimates are authorized or approved for collection (for the purposes of articles 17, second-to-last paragraph of the LISR and 17, 18 and 19 of the Income Tax Regulations - RLISR).

40D181000 Real estate construction contracts. That the estimates are effectively paid (for the purposes of articles 17 of the LISR and 17, 18 and 19 of the RLISR).

40D182000 Considered as taxable income of the fiscal year the estimates for work progress for the purposes of article 1.7 of the Decree published in the Official Gazette of the Federation (DOF) on December 26, 2013.

40D183000 Indicate if you sold shares or intangibles during the fiscal year.

In the affirmative case to the previous index, indicate the following:

40D184000 Name of buyer 1.

40D185000 Is a related party.

40D186000 Name of buyer 2.

40D187000 Is a related party.

40D188000 Name of buyer 3.

40D189000 Is a related party.

40D190000 Name of buyer 4.

40D191000 Is a related party.

40D192000 Name of buyer 5.

40D193000 Is a related party.

40D194000 Total income from sale of shares.

40D195000 Total income from sale of intangibles.

40D196000 Total average cost of the shares sold.

40D197000 Total amount of the original adjusted investment.

40D198000 Withholding was made.

40D199000 Amount of the payment for the operation.

40D200000 In case of having a fiscal loss in the sale of shares, presented notice within ten days following the date of the operation.

40D201000 Amount of pending amortizable fiscal loss from the sale of shares and other securities whose yield is not interest under article 8 of the LISR.

40D202000 Deductible amount from financial derivative operations agreed outside recognized markets.

Indicate the following as the issuer of the shares:

40D203000 Indicate if you transferred monetary assets by more than 51%.

40D204000 Indicate if you carried out a refund or reduction of shares.

40D205000 Indicate if you refunded share subscription premium.

40D206000 Amount of the refund or capital reduction carried out.

Monday, January 20, 2025 OFFICIAL DIARY 345

40D207000 Income tax derived from fraction I of article 78.

40D208000 Income tax derived from fraction II of article 78.

40D209000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses.

40D210000 Separately recorded the income from the operations carried out on behalf of each of its members (for the purposes of articles 72, fraction IV and 75, fraction II of the LISR).

Deductions (ISR)

Met the following tax requirements for your deductions:

40D211000 To be strictly indispensable for the purposes of your activity, with the exception of authorized donations for their deduction by tax provisions (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RLISR).

40D212000 In the case of donations, complied with all requirements for their deduction (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR).

40D213000 To be backed by fiscal vouchers (for the purposes of article 27, fraction III of the LISR, as well as with the applicable rules of the RMF for 2024).

40D214000 To make payments through named checks, credit, debit or service cards, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations or through different forms of extinction of obligations when indicated by tax provisions (for the purposes of articles 27, fraction III of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2024).

40D215000 To be duly registered in accounting (for the purposes of articles 27, fraction IV of the LISR and 44 of the RLISR).

40D216000 To be deducted only once (for the purposes of article 27, fraction IV of the LISR).

40D217000 To comply with obligations in matters of withholding and payment of taxes on behalf of third parties, as well as the other formalities established (for the purposes of article 27, fraction V of the LISR).

40D218000 That in the fiscal voucher, the Value Added Tax appears expressly and separately when applicable (for the purposes of article 27, fraction VI of the LISR).

40D219000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (for the purposes of articles 27, fraction VII of the LISR and 45 of the RLISR).

40D220000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (for the purposes of article 27, fraction VII of the LISR).

40D221000 Payments to natural persons, coordinated legal entities, societies or civil associations, those who provide domestic services of water supply and garbage collection, and those who obtain donations, were deducted when they were effectively incurred (for the purposes of article 27, fraction VIII of the LISR).

346 OFFICIAL DIARY Monday, January 20, 2025

40D222000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, supervision, advisory or of any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR).

40D223000 In cases of technical assistance, technology transfer or royalties, it has been verified that the person who provided the knowledge had its own technical elements for it, provided it directly and it was effectively carried out (for the purposes of article 27, fraction X of the LISR).

40D224000 For social security expenses, it was verified that the corresponding benefits were granted generally for the benefit of all workers and that in the case of meal vouchers granted to workers, the delivery is made through authorized electronic wallets. (for the purposes of articles 7 and 27, fraction XI of the LISR and 46, 47, 48 and 50 of the RLISR).

40D225000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was verified that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27, fraction XI of the LISR and 49 of the RLISR).

40D226000 It was verified that the acquisition cost or the interest derived from received credits correspond to those of the market and when they exceeded, the excess was considered non-deductible (for the purposes of article 27, fraction XIII of the LISR).

40D227000 In the case of import of goods, the legal requirements for import were met (for the purposes of article 27, fraction XIV of the LISR and other applicable customs provisions).

40D228000 In the case of losses from uncollectible credits, they were considered realized in the month in which the statute of limitations period was consummated, whichever corresponds, or earlier whenever there was a notorious practical impossibility of collection and it can be proven (for the purposes of article 27, fraction XV of the LISR).

Note: in the affirmative case to the previous index, indicate in the annex called additional information of the audit the cause that originated the deduction.

40D229000 In the case of payments made to commission agents and brokers residing abroad, they comply with the information and documentation requirements for the purposes of article 52 of the RLISR.

40D230000 That when carrying out the corresponding operations or at the latest on the last day of the fiscal year, the requirements that for each deduction in particular establishes the LISR were met (for the purposes of articles 27, fraction XVIII of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the RMF for 2024).

40D231000 The fiscal vouchers meet the requirements established by the tax provisions and were obtained at the latest on the day the declaration should have been presented and the dates of issuance corresponded to the fiscal year for which the deduction was made (for the purposes of article 27, fraction XVIII of the LISR).

40D232000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of article 27, fraction XVIII of the LISR).

Monday, January 20, 2025 OFFICIAL DIARY 347

40D233000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of articles 27, fraction XIX of the LISR and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law are reformed, added and repealed, the Income Tax Law is issued, and the Single Rate Corporate Tax Law and the Cash Deposits Tax Law are abrogated, published in the DOF on December 11, 2013).

40D234000 In the case of deducted inventories that lost their value due to impairment or other causes not attributable to the taxpayer themselves, the established requirements were met (for the purposes of articles 27, fraction XX of the LISR and 107, 109 and 124 of the RLISR, as well as with the applicable rules of the RMF for 2024).

40D235000 In the case of investments, applied the percentages authorized by the LISR.

40D236000 In the case of travel expenses when they were destined for lodging, food, transportation, use or temporary enjoyment of automobiles and payment of mileage, complied with the requirements established for their deduction (for the purposes of articles 28, fraction V of the LISR and 57 and 58 of the RLISR).

40D237000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, complied with the requirements established for their deduction (for the purposes of articles 28, fraction XIII of the LISR and 60 of the RLISR).

40D238000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without labor relationship.

40D239000 In the case of loss from sale of shares and other securities, as well as financial losses derived from capital financial derivatives referred to shares or share indices, the requirements established for their deduction were met (for the purposes of article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2024).

40D240000 In the case of restaurant consumption, the requirements established for their deduction were met (for the purposes of articles 28, fraction XX of the LISR and 61 of the RLISR).

40D241000 For the determination of deductions for investments in automobiles and airplanes, the maximum amount authorized by Law was considered as the original amount of the investment (for the purposes of article 36, fractions II and III respectively of the LISR).

40D242000 All concepts referred to in article 28 of the LISR were considered non-deductible.

40D243000 In the case of interest derived from debt, the requirements established for their deduction were met (for the purposes of article 28, fraction XXVII of the LISR).

40D244000 In the case of net interest of the fiscal year, the requirements established for their deduction were met (for the purposes of article 28, fraction XXXII of the LISR).

In the affirmative case to the previous index, indicate the following:

40D245000 Amount of the debt that generates interest payable.

40D246000 The debt has an age greater than five years.

40D247000 The debt was restructured with respect to the period indicated in the previous index.

40D248000 Opted and complied with what is provided in article 30 of the LISR.

40D249000 In the case of payments made to commission agents and brokers residing abroad, they comply with the information and documentation requirements for the purposes of article 52 of the RLISR.

348 OFFICIAL DIARY Monday, January 20, 2025

40D250000 In what capacity did you participate in a merger:

40D251000 Date on which the merger took effect.

In case of being merged, you must note:

40D252000 Merging entity: Tax ID (RFC).

40D253000 Merging entity: name or corporate name.

In case of being the merging entity, you must note:

40D254000 Merged entity 1: Tax ID (RFC).

40D255000 Merged entity 1: name or corporate name.

40D256000 Merged entity 2: Tax ID (RFC).

40D257000 Merged entity 2: name or corporate name.

40D258000 Merged entity 3: Tax ID (RFC).

40D259000 Merged entity 3: name or corporate name.

40D260000 Merged entity 4: Tax ID (RFC).

40D261000 Merged entity 4: name or corporate name.

40D262000 Merged entity 5: Tax ID (RFC).

40D263000 Merged entity 5: name or corporate name.

40D264000 Merged entity 6: Tax ID (RFC).

40D265000 Merged entity 6: name or corporate name.

40D266000 Merged entity 7: Tax ID (RFC).

40D267000 Merged entity 7: name or corporate name.

40D268000 Merged entity 8: Tax ID (RFC).

40D269000 Merged entity 8: name or corporate name.

40D270000 Merged entity 9: Tax ID (RFC).

40D271000 Merged entity 9: name or corporate name.

40D272000 Merged entity 10: Tax ID (RFC).

40D273000 Merged entity 10: name or corporate name.

Note: in case of having been the merging entity, and the previous space is insufficient, indicate in the annex called additional information of the audit: the Tax ID (RFC), name of the merged entity/entities, date on which the merger took effect and the percentage of shareholding participation.

Monday, January 20, 2025 OFFICIAL DIARY 349

40D274000 In what capacity did you participate in a spin-off:

40D275000 Date on which the spin-off took effect.

40D276000 Transferred tax attributes such as fiscal losses, CUFIN, CUCA.

Part of the asset, liability and social capital corresponding contributed by the spin-off entity and received by:

40D277000 Spin-off entity 1: Tax ID (RFC).

40D278000 Asset value:

40D279000 Liability value:

40D280000 Social capital value:

40D281000 Spin-off entity 2: Tax ID (RFC).

40D282000 Asset value:

40D283000 Liability value:

40D284000 Social capital value:

40D285000 Spin-off entity 3: Tax ID (RFC).

40D286000 Asset value:

40D287000 Liability value:

40D288000 Social capital value:

40D289000 Spin-off entity 4: Tax ID (RFC).

40D290000 Asset value:

40D291000 Liability value:

40D292000 Social capital value:

40D293000 Spin-off entity 5: Tax ID (RFC).

40D294000 Asset value:

40D295000 Liability value:

40D296000 Social capital value:

40D297000 Spin-off entity 6: Tax ID (RFC).

40D298000 Asset value:

40D299000 Liability value:

40D300000 Social capital value:

40D301000 Spin-off entity 7: Tax ID (RFC).

40D302000 Asset value:

40D303000 Liability value:

40D304000 Social capital value:

350 OFFICIAL DIARY Monday, January 20, 2025

40D305000 Spin-off entity 8: Tax ID (RFC).

40D306000 Asset value:

40D307000 Liability value:

40D308000 Social capital value:

40D309000 Spin-off entity 9: Tax ID (RFC).

40D310000 Asset value:

40D311000 Liability value:

40D312000 Social capital value:

40D313000 Spin-off entity 10: Tax ID (RFC).

40D314000 Asset value:

40D315000 Liability value:

40D316000 Social capital value:

40D317000 Spin-off entity: Tax ID (RFC).

40D318000 Asset value:

40D319000 Liability value:

40D320000 Social capital value:

In case of liquidation, indicate:

40D321000 Start date of the liquidation.

Indicate the name or corporate name and Tax ID (RFC) of the liquidator:

40D322000 (Liquidator 1 specify name, corporate name or reason).

40D323000 (Liquidator 2 specify name, corporate name or reason).

40D324000 (Liquidator 3 specify name, corporate name or reason).

40D325000 Maintained investments through trusts for the acquisition or construction of real estate (fibras).

40D326000 In the affirmative case to the previous index, complied with all requirements provided in articles 187 and 188 of the LISR.

40D327000 Was part of a trust for the acquisition or construction of real estate (fibra).

40D328000 In the affirmative case to the previous index, complied with all requirements provided in articles 187 and 188 of the LISR.

Credits

40D329000 Has the supporting documentation for the payment of the ISR paid abroad that was credited.

Monday, January 20, 2025 OFFICIAL DIARY 351

40D330000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad.

40D331000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad.

40D332000 Amount of ISR paid abroad from source of wealth abroad.

40D333000 Amount of non-creditable and non-deductible ISR under article 5 of the LISR.

Preferential tax regimes

40D334000 Carried out operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad (in the affirmative case, you must fill out annex 25).

40D335000 Has a transfer pricing study for the operations carried out.

40D336000 Total taxable or gross income in the fiscal year from REFIPRES.

40D337000 Credited tax paid in REFIPRES.

40D338000 Amount of the credit for tax paid abroad.

40D339000 Complied with all requirements to apply ISR withholding from REFIPRES.

40D340000 Amount of the credit for Withheld Income Tax.

40D341000 Indicate if you declared tax on income subject to REFIPRES.

40D342000 Amount of tax on income subject to REFIPRES.

40D343000 Amount of dividends or profits subject to preferential tax regimes under the terms of the tenth paragraph of article 177 LISR.

Withholdings and/or joint liability

40D344000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said resident abroad was covered by the taxpayer themselves.

40D345000 Applied what is provided in article 1.13 of the Decree published in the DOF on December 26, 2013.

40D346000 Applied treaties to avoid double taxation.

In the affirmative case:

40D347000 Has the necessary documentation to prove residence in the country in question, under article 4 of the LISR.

40D348000 Complied with all requirements to apply a preferential withholding rate.

40D349000 Applied what is provided in article 1.4 of the Decree published in the DOF on December 26, 2013.

40D350000 Made the withholdings and payment thereof on behalf of its members, and if applicable, issued the certificates of said withholdings (for the purposes of articles 72, fraction III and 74 seventh paragraph, fraction III of the LISR).

352 OFFICIAL DIARY Monday, January 20, 2025

Value Added Tax

Acts or activities (VAT)

40D351000 Considered as effectively collected the consideration when received in cash, in goods or in services, even if those had corresponded to advances, deposits or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations that give rise to the consideration (for the purposes of article 1o.-B of the VAT Law - LIVA).

40D352000 Considered as sale the value of the shortage of goods in their inventories (for the purposes of articles 8 of the LIVA and 25 of the VAT Regulations - RLIVA).

40D353000 Considered as value to calculate the tax, the amount effectively collected, as well as the amounts that are additionally charged or collected from the acquirer for other taxes, duties, normal or moratory interest, conventional penalties or any other concept (for the purposes of articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RLIVA, as well as with the applicable rules of the RMF for 2024).

Considered as taxable act or activity the importation of the following goods or services:

40D354000 The acquisition or the use or temporary enjoyment of intangible goods (for the purposes of articles 24, fractions II and III of the LIVA and 50 of the RLIVA).

40D355000 The exploitation in national territory of independent services, except those derived from international transport (for the purposes of articles 24, fraction V of the LIVA, 48 and 49 of the RLIVA).

40D356000 Carried out exports of goods or services for the concept of sale or use or temporary enjoyment of intangible goods or for the exploitation abroad of services provided (for the purposes of articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RLIVA).

Credit (VAT)

Requirements for crediting the Value Added Tax

40D357000 Applied the option of article 5o.-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt activities apply.

40D358000 The credited Value Added Tax corresponded to goods, services or to the use or temporary enjoyment of goods, strictly indispensable under the LISR for the carrying out of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (for the purposes of article 5o., fraction I of the LIVA).

40D359000 The credited Value Added Tax was expressly transferred and stated separately in the vouchers (for the purposes of article 5o., fraction II of the LIVA).

40D360000 The transferred Value Added Tax was effectively paid in the month in question (for the purposes of article 5o., fraction III of the LIVA).

Monday, January 20, 2025 OFFICIAL GAZETTE 353

40D361000 Regarding the Value Added Tax transferred that had been withheld in accordance with Article 1o.-A, it was credited in the payment declaration following the declaration in which the withholding was paid (for the purposes of Article 5o., fraction IV of the VAT Law).

40D362000 Regarding the Value Added Tax transferred that had been withheld in accordance with Article 1o.-A of this Law, said withholding was paid in the terms and deadlines established (for the purposes of Article 5o., fraction IV of the VAT Law).

40D363000 The tax corresponding to expenditures other than investments was credited in its entirety because activities were carried out exclusively for which the tax must be paid, or the 0% rate applies (for the purposes of Article 5o., fraction V, subsection a) of the VAT Law).

40D364000 The tax corresponding to expenditures other than investments was not credited because activities were carried out exclusively for which the tax does not need to be paid (for the purposes of Article 5o., fraction V, subsection b) of the VAT Law).

40D365000 When obligated to pay the Value Added Tax or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to expenditures other than investments was credited in the proportion in which the value of the activities for which the Value Added Tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of Article 5o., fraction V, subsection c) of the VAT Law, as well as with the applicable rules of the MFR for 2024).

40D366000 The tax corresponding to investments in accordance with their usual destination was credited in its entirety because activities were carried out exclusively for which the tax must be paid or the 0% rate applies (for the purposes of Article 5o., fraction V, subsection d), point 1 of the VAT Law, as well as with the applicable rules of the MFR for 2024).

40D367000 The tax corresponding to investments in accordance with their usual destination was not credited because activities were carried out exclusively for which the tax does not need to be paid (for the purposes of Article 5o., fraction V, subsection d), point 2 of the VAT Law).

40D368000 When obligated to pay the Value Added Tax or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to investments in accordance with their usual destination was credited in the proportion in which the value of the activities for which the Value Added Tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of Article 5o., fraction V, subsection d), point 3 of the VAT Law, as well as with the applicable rules of the MFR for 2024).

40D369000 In subsequent months, the investments ceased to be used exclusively for the activities for which they were intended (for the purposes of Article 5o., fraction V, subsection d), point 4 of the VAT Law).

40D370000 In the affirmative case, adjustments were made to the value of the creditable tax (for the purposes of Article 5o.-A of the VAT Law and 19 of the VAT Regulations).

40D371000 In the case of net interest of the exercise, verified that the crediting of VAT derived from interest was fulfilled with the requirements established for its crediting (for the purposes of Article 5o., fraction I of the VAT Law).

354 OFFICIAL GAZETTE Monday, January 20, 2025

Application of tax incentives

40D372000 Applied what is provided in Article 2.1. of the Decree published in the DOF on December 26, 2013.

40D373000 Applied what is provided in Article 2.2. of the Decree published in the DOF on December 26, 2013.

Special Production and Services Tax (IEPS)

40D374000 Was obligated to pay the IEPS during the exercise.

Index Concept Data to provide 1.- Statement of financial position For the years ended December 31, 2024 and 2023

2024 2023 (Figures in pesos)

Asset Current asset Cash and financial instruments 40010000000000 Cash in national banks and treasury. 40010001000000 Cash in foreign banks and treasury. 40010002000000 National immediate realization values. 40010003000000 Foreign immediate realization values. 40010004000000 National fixed income investments. 40010005000000 Foreign fixed income investments. 40010006000000 Other national financial instruments. 40010007000000 Other foreign financial instruments. 40010008000000 Total cash and financial instruments. Accounts receivable 40010009000000 National customers (related parties). 40010010000000 National customers (non-related parties). 40010011000000 Foreign customers (related parties).

Monday, January 20, 2025 OFFICIAL GAZETTE 355

40010012000000 Foreign customers (non-related parties). 40010013000000 National receivables documents (related parties). 40010014000000 National receivables documents (non-related parties). 40010015000000 Foreign receivables documents (related parties). 40010016000000 Foreign receivables documents (non-related parties). 40010017000000 Various debtors. 40010018000000 Estimate of uncollectible accounts. 40010019000000 Other national accounts receivable (related parties). 40010020000000 Other national accounts receivable (non-related parties). 40010021000000 Other foreign accounts receivable (related parties). 40010022000000 Other foreign accounts receivable (non-related parties). 40010023000000 Total accounts receivable. Contributions in favor 40010024000000 Value Added Tax to recover. 40010025000000 Income Tax to recover. 40010026000000 Other taxes to recover. 40010027000000 Total contributions in favor. Inventories 40010028000000 Finished products. 40010029000000 Production in process. 40010030000000 Raw materials and materials. 40010031000000 Obsolescence estimate. 40010032000000 Impairment loss. 40010033000000 Others. 40010034000000 Total inventories. Prepayments 40010035000000 Rents paid in advance. 40010036000000 Advance to suppliers. 40010037000000 Other prepayments. 40010038000000 Impairment loss on prepayments. 40010039000000 Total prepayments.

356 OFFICIAL GAZETTE Monday, January 20, 2025

40010040000000 Other short-term assets. 40010041000000 Unpaid Value Added Tax. 40010042000000 Total current asset. Non-current asset Long-term accounts receivable 40010043000000 Long-term national accounts receivable (related parties). 40010044000000 Long-term national accounts receivable (non-related parties). 40010045000000 Long-term foreign accounts receivable (related parties). 40010046000000 Long-term foreign accounts receivable (non-related parties). 40010047000000 Total long-term accounts receivable. Long-term prepayments 40010048000000 Advance to national suppliers. 40010049000000 Advance to foreign suppliers. 40010050000000 Other national prepayments. 40010051000000 Other foreign prepayments. 40010052000000 Total long-term prepayments. Permanent investments 40010053000000 (National permanent investments). 40010054000000 (Foreign permanent investments). 40010055000000 Total permanent investments. Fixed asset Real estate, machinery and equipment 40010056000000 Land. 40010057000000 Buildings. 40010058000000 Machinery. 40010059000000 Transport equipment. 40010060000000 Furniture and equipment.

Monday, January 20, 2025 OFFICIAL GAZETTE 357

40010061000000 Computer equipment. 40010062000000 Other fixed assets. 40010063000000 Total real estate, machinery and equipment. Accumulated depreciation 40010064000000 Accumulated depreciation of buildings. 40010065000000 Accumulated depreciation of machinery. 40010066000000 Accumulated depreciation of transport equipment. 40010067000000 Accumulated depreciation of furniture and equipment. 40010068000000 Accumulated depreciation of computer equipment. 40010069000000 Accumulated depreciation of other fixed assets. 40010070000000 Total accumulated depreciation. Accumulated impairment loss 40010071000000 Accumulated impairment loss of buildings. 40010072000000 Accumulated impairment loss of machinery. 40010073000000 Accumulated impairment loss of transport equipment. 40010074000000 Accumulated impairment loss of furniture and equipment. 40010075000000 Accumulated impairment loss of computer equipment. 40010076000000 Accumulated impairment loss of other fixed assets. 40010077000000 Total accumulated impairment loss. 40010078000000 Total net real estate, machinery and equipment. Intangible assets 40010079000000 Preoperational expenses. 40010080000000 Market research. 40010081000000 Patents and trademarks. 40010082000000 Amortizations. 40010083000000 Impairment loss. 40010084000000 Other intangible assets. 40010085000000 Total intangible assets.

358 OFFICIAL GAZETTE Monday, January 20, 2025

Other assets 40010086000000 Commercial credit. 40010087000000 Impairment loss. 40010088000000 Deferred Income Tax. 40010089000000 Deferred employee profit sharing. 40010090000000 Long-term financial instruments. 40010091000000 Other assets. 40010092000000 Total other assets. 40010093000000 Total non-current asset. 40010094000000 Total asset. Liability Short-term liability Notes payable 40010095000000 National (related parties). 40010096000000 National (non-related parties). 40010097000000 Foreign (related parties). 40010098000000 Foreign (non-related parties). 40010099000000 Total notes payable. Financial instruments 40010100000000 National financial instruments. 40010101000000 Foreign financial instruments. 40010102000000 Other national. 40010103000000 Other foreign. 40010104000000 Total financial instruments. Various creditors 40010105000000 National (related parties). 40010106000000 National (non-related parties). 40010107000000 Foreign (related parties). 40010108000000 Foreign (non-related parties). 40010109000000 Total various creditors.

Monday, January 20, 2025 OFFICIAL GAZETTE 359

Suppliers 40010110000000 National (related parties). 40010111000000 National (non-related parties). 40010112000000 Foreign (related parties). 40010113000000 Foreign (non-related parties). 40010114000000 Total suppliers. Contributions payable 40010115000000 Income Tax. 40010116000000 Tax on Assets. 40010117000000 Value Added Tax. 40010118000000 Special Production and Services Tax. 40010119000000 Tax on New Automobiles. 40010120000000 Local Taxes. 40010121000000 Social security employer contributions. 40010122000000 Social security worker contributions. 40010123000000 INFONAVIT contributions. 40010124000000 SAR contributions. 40010125000000 Other taxes and contributions. 40010126000000 Total contributions payable. Other liabilities 40010127000000 Value Added Tax not collected. 40010128000000 Employee profit sharing. 40010129000000 National customer advances (related parties). 40010130000000 National customer advances (non-related parties). 40010131000000 Foreign customer advances (related parties). 40010132000000 Foreign customer advances (non-related parties). 40010133000000 Other short-term national accounts receivable (related parties). 40010134000000 Other short-term national accounts receivable (non-related parties). 40010135000000 Other short-term foreign accounts receivable (related parties). 40010136000000 Other short-term foreign accounts receivable (non-related parties). 40010137000000 Contributions for future capital increases.

360 OFFICIAL GAZETTE Monday, January 20, 2025

40010138000000 Revenue to be realized. 40010139000000 Other national. 40010140000000 Other foreign. 40010141000000 Total other liabilities. 40010142000000 Current portion of short-term financial debt liability. 40010143000000 Total short-term liability. Long-term liability Long-term debts 40010144000000 National notes payable (related parties). 40010145000000 National notes payable (non-related parties). 40010146000000 Notes payable with foreign (related parties). 40010147000000 Notes payable with foreign (non-related parties). 40010148000000 Other long-term national accounts receivable (related parties). 40010149000000 Other long-term national accounts receivable (non-related parties). 40010150000000 Other long-term foreign accounts receivable (related parties). 40010151000000 Other long-term foreign accounts receivable (non-related parties). 40010152000000 Long-term financial instruments. 40010153000000 Total long-term debts. 40010154000000 Employee benefits. Other liabilities 40010155000000 Rents collected in advance. 40010156000000 Deferred Income Tax. 40010157000000 Deferred employee profit sharing. 40010158000000 Others. 40010159000000 Total other liabilities.

Monday, January 20, 2025 OFFICIAL GAZETTE 361

40010160000000 Total long-term liability. 40010161000000 Total liability. Equity 40010162000000 Social capital from contributions. 40010163000000 Social capital from capitalization. 40010164000000 Contributions for future capital increases. 40010165000000 Share subscription premium. 40010166000000 Legal reserve. 40010167000000 Net profit. 40010168000000 Net loss. 40010169000000 Retained earnings from previous years. 40010170000000 Accumulated losses from previous years. 40010171000000 Other comprehensive results (debtor). 40010172000000 Other comprehensive results (creditor). 40010173000000 Excess in the update of equity capital. 40010174000000 Deficiency in the update of equity capital. 40010175000000 Result from holding non-monetary assets. 40010176000000 Other creditor equity accounts. 40010177000000 Other debtor equity accounts. 40010178000000 Total equity capital. 40010179000000 Total liability and equity capital. The attached notes are an integral part of this financial statement. This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 2.- Statement of comprehensive income For the periods from January 1 to December 31 2024 and 2023 Total 2024 Related parties 2024 ( Figures in pesos) Note: to fill out this annex, it is necessary to capture first the information from annexes 5, 6 (when you are obligated to fill out this annex), 7 and 8. 40020000000000 Total sales or net income.

362 OFFICIAL GAZETTE Monday, January 20, 2025

Less: 40020001000000 Cost of sales. 40020002000000 Gross loss. 40020003000000 Gross profit. Less: Operating expenses 40020004000000 General expenses. 40020005000000 Administrative expenses. 40020006000000 Sales expenses. 40020007000000 Total. 40020008000000 Operating loss. 40020009000000 Operating profit. Plus (minus): Comprehensive financing result 40020010000000 Interest in favor. 40020011000000 Interest charged. 40020012000000 Penalty interest in favor. 40020013000000 Penalty interest charged. 40020014000000 Exchange gain. 40020015000000 Exchange loss. 40020016000000 Result from favorable monetary position. 40020017000000 Result from unfavorable monetary position. 40020018000000 Changes in fair value of debtor financial assets and liabilities 40020019000000 Changes in fair value of creditor financial assets and liabilities 40020020000000 Other financial concepts in favor. 40020021000000 Other financial concepts charged. 40020022000000 Total. Plus (minus):

Monday, January 20, 2025 OFFICIAL GAZETTE 363

Participation in the net profit or loss of other entities 40020023000000 Net loss from participation in the results of unconsolidated subsidiaries, associates and joint ventures. 40020024000000 Net profit from participation in the results of unconsolidated subsidiaries, associates and joint ventures. 40020025000000 Loss before income tax. 40020026000000 Profit before income tax. Less: Income taxes 40020027000000 Income Tax. 40020028000000 Deferred Income Tax. 40020029000000 Other provisions. 40020030000000 Total. Plus (minus): Other income (expenses) 40020031000000 Reversal of impairment of commercial credit. 40020032000000 Reversal of impairment of other long-term assets. 40020033000000 Favorable discontinued operations. 40020034000000 Unfavorable discontinued operations. 40020035000000 Total other income (expenses), net. 40020036000000 Net loss. 40020037000000 Net profit. Plus (minus): Other comprehensive results 40020038000000 Result from foreign operations conversion favorable. 40020039000000 Result from foreign operations conversion unfavorable.

364 OFFICIAL GAZETTE Monday, January 20, 2025

40020040000000 Unrealized result on and/or on financial instruments favorable. 40020041000000 Unrealized result on and/or on financial instruments unfavorable. 40020042000000 Valuation of cash flow hedges and/or financial instruments favorable. 40020043000000 Valuation of cash flow hedges and/or financial instruments unfavorable. 40020044000000 Participation of other comprehensive results of associates favorable. 40020045000000 Participation of other comprehensive results of associates unfavorable. 40020046000000 Income taxes on other comprehensive results. 40020047000000 PTU of other comprehensive results. 40020048000000 Others. 40020049000000 Sum of other comprehensive results. 40020050000000 Debtor comprehensive result. 40020051000000 Creditor comprehensive result. 40020052000000 Basic earnings per ordinary share. The attached notes are an integral part of this financial statement. Part II Data to provide Non-related parties 2024 Total 2023 Related parties 2023 Non-related parties 2023 This annex consists of 19 columns and is divided into four parts. Part I Index Concept Data to provide 3.- Statement of changes in equity capital For the years ended December 31, 2024 and 2023 Social capital from contributions Social capital from capitalization (Figures in pesos) 40030000000000 (Balances as of January 1, 2023 previously reported). 40030001000000 Adjustment for retrospective application due to changes in accounting and error corrections. 40030002000000 (Balances as of January 1, 2023 adjusted).

Monday, January 20, 2025 OFFICIAL GAZETTE 365

40030003000000 Capital contributions. 40030004000000 Capital refunds. 40030005000000 Dividends paid. 40030006000000 Stock dividends. 40030007000000 Changes in controlling participation that do not imply loss of control. 40030008000000 (Net profit of 2023). 40030009000000 (Net loss of 2023). 40030010000000 Result from holding non-monetary assets. 40030011000000 Share repurchase. 40030012000000 Effect of valuation of exercise of financial instruments. 40030013000000 Effect of conversion of exercise of foreign operations. 40030014000000 Result from foreign operations conversion favorable. 40030015000000 Result from foreign operations conversion unfavorable. 40030016000000 Unrealized result on and/or on financial instruments favorable. 40030017000000 Unrealized result on and/or on financial instruments unfavorable. 40030018000000 Valuation of cash flow hedges and/or financial instruments favorable. 40030019000000 Valuation of cash flow hedges and/or financial instruments unfavorable. 40030020000000 Participation of other comprehensive results of associates favorable. 40030021000000 Participation of other comprehensive results of associates unfavorable. 40030022000000 Income taxes on other comprehensive results. 40030023000000 PTU of other comprehensive results. 40030024000000 Others. 40030025000000 (Balances as of December 31, 2023). 40030026000000 (Balances as of January 1, 2024 previously reported). 40030027000000 Adjustment for retrospective application due to changes in accounting and error corrections. 40030028000000 (Balances as of January 1, 2024 adjusted).

366 OFFICIAL GAZETTE Monday, January 20, 2025 40030029000000 Capital contributions. 40030030000000 Capital reimbursements. 40030031000000 Dividends paid. 40030032000000 Stock dividends. 40030033000000 Changes in controlling interest that do not imply loss of control. 40030034000000 (Net income of 2024). 40030035000000 (Net loss of 2024). 40030036000000 Result from holding non-monetary assets. 40030037000000 Share repurchase. 40030038000000 Valuation effect of the exercise of financial instruments. 40030039000000 Conversion effect of the exercise of foreign operations. 40030040000000 Result from favorable conversion of foreign operations. 40030041000000 Result from unfavorable conversion of foreign operations. 40030042000000 Unrealized result on and/or regarding financial instruments favorable. 40030043000000 Unrealized result on and/or regarding financial instruments unfavorable. 40030044000000 Valuation of cash flow hedges and/or financial instruments favorable. 40030045000000 Valuation of cash flow hedges and/or financial instruments unfavorable. 40030046000000 Participation of other comprehensive results of associates favorable. 40030047000000 Participation of other comprehensive results of associates unfavorable. 40030048000000 Taxes on income of other comprehensive results. 40030049000000 PTU of other comprehensive results. 40030050000000 Others. 40030051000000 (Balances as of December 31, 2024). The attached notes are an integral part of this financial statement. Part II Data to provide Contributions for future capital increases Premium on share subscription Legal reserve Net income Net loss

Monday, January 20, 2025 OFFICIAL GAZETTE 367 Part III Data to provide Retained earnings from previous years Accumulated losses from previous years Other comprehensive results (debtor) Other comprehensive results (creditor) Excess in the updating of equity capital Part IV Data to provide Deficiency in the updating of equity capital Result from holding non-monetary assets Other equity credit accounts Other equity debit accounts Total equity capital Index Concept Data to provide 4.- Statement of cash flows For the years ended December 31, 2024 and 2023 2024 2023 (Figures in pesos) Under the indirect method Operating activities 40040000000000 Income before income taxes. 40040001000000 Loss before income taxes. Items related to Investment activities 40040002000000 Depreciations and amortizations. 40040003000000 Loss from asset impairment. 40040004000000 Gain from sale of fixed asset and land. 40040005000000 Interest income. 40040006000000 Dividends received. 40040007000000 Other items related to investment activities. 40040008000000 Sum of items related to investment activities.

368 OFFICIAL GAZETTE Monday, January 20, 2025 Items related to financing activities 40040009000000 Interest expense. 40040010000000 Other items related to financing activities. 40040011000000 Sum of items related to financing activities. Plus (minus): 40040012000000 Increase in accounts receivable and others. 40040013000000 Decrease in inventories. 40040014000000 Decrease in suppliers. 40040015000000 Income tax paid. 40040016000000 Other items. 40040017000000 Net cash flows from operating activities. Investment activities 40040018000000 Business acquired (goodwill and/or commercial). 40040019000000 Interest received. 40040020000000 Dividends received. 40040021000000 Acquisition of fixed asset and land. 40040022000000 Receipts from sale of fixed asset and land. 40040023000000 Acquisition of shares. 40040024000000 Acquisition of intangible assets. 40040025000000 Acquisition of other assets. 40040026000000 Other items related to investment activities. 40040027000000 Net cash flows from investment activities. 40040028000000 Excess cash to apply in financing activities (positive result). 40040029000000 Cash to obtain from financing activities (negative result).

Monday, January 20, 2025 OFFICIAL GAZETTE 369 Financing activities 40040030000000 Cash inflow from capital issuance. 40040031000000 Cash inflow from contributions for future capital increases. 40040032000000 Obtaining loans from related parties. 40040033000000 Obtaining loans from unrelated parties. 40040034000000 Payment of liabilities. 40040035000000 Payment of loans from related parties. 40040036000000 Payment of loans from unrelated parties. 40040037000000 Payment of liabilities derived from financial leases. 40040038000000 Interest paid. 40040039000000 Payment of dividends. 40040040000000 Debt issuance. 40040041000000 Other items related to financing activities. 40040042000000 Net cash flows from financing activities. 40040043000000 Net increase in cash and other cash equivalents. Effects from changes in the value of cash 40040044000000 Effects from changes in the value of cash due to conversion of balances and cash flows of foreign operations, to the reporting currency. 40040045000000 Effects from changes in the value of cash due to inflation associated with balances and cash flows of entities that make up the consolidated economic entity. 40040046000000 Other effects from changes in the value of cash. 40040047000000 Total effects from changes in the value of cash. 40040048000000 Cash at the beginning of the period. 40040049000000 Cash at the end of the period.

370 OFFICIAL GAZETTE Monday, January 20, 2025 Under the direct method Operating activities 40040050000000 Collections from customers. 40040051000000 Payments to suppliers. 40040052000000 Payments to employees and other providers of goods and services. 40040053000000 Income tax paid. 40040054000000 Other operating activities. 40040055000000 Net cash flows from operating activities. Investment activities 40040056000000 Business acquired (goodwill and/or commercial). 40040057000000 Interest received. 40040058000000 Dividends received. 40040059000000 Acquisition of fixed asset and land. 40040060000000 Receipts from sale of fixed asset and land. 40040061000000 Acquisition of shares. 40040062000000 Acquisition of intangible assets. 40040063000000 Acquisition of other assets. 40040064000000 Other items related to investment activities. 40040065000000 Net cash flows from investment activities. 40040066000000 Excess cash to apply in financing activities (positive result). 40040067000000 Cash to obtain from financing activities (negative result). Financing activities 40040068000000 Cash inflow from capital issuance. 40040069000000 Cash inflow from contributions for future capital increases. 40040070000000 Obtaining loans from related parties. 40040071000000 Obtaining loans from unrelated parties.

Monday, January 20, 2025 OFFICIAL GAZETTE 371 40040072000000 Payment of liabilities. 40040073000000 Payment of loans from related parties. 40040074000000 Payment of loans from unrelated parties. 40040075000000 Payment of liabilities derived from financial leases. 40040076000000 Interest paid. 40040077000000 Payment of dividends. 40040078000000 Debt issuance. 40040079000000 Other items related to financing activities. 40040080000000 Net cash flows from financing activities. 40040081000000 Net increase in cash and other cash equivalents. Effects from changes in the value of cash 40040082000000 Effects from changes in the value of cash due to conversion of balances and cash flows of foreign operations, to the reporting currency. 40040083000000 Effects from changes in the value of cash due to inflation associated with balances and cash flows of entities that make up the consolidated economic entity. 40040084000000 Other effects from changes in the value of cash. 40040085000000 Total effects from changes in the value of cash. 40040086000000 Cash at the beginning of the period. 40040087000000 Cash at the end of the period. The attached notes are an integral part of this financial statement. Concept 4.1.- Notes to the financial statements.

372 OFFICIAL GAZETTE Monday, January 20, 2025 This appendix consists of 12 columns and is divided into three parts. Part I Index Concept Data to provide 5.- Analytical integration of sales or net income For the years ended December 31, 2024 and 2023 2024 2023 (Figures in pesos) 40050000000000 Total sales to nationals of produced inventories. 40050001000000 Total sales abroad of produced inventories. 40050002000000 Total sales of produced inventories. 40050003000000 Total sales to nationals of inventories acquired for distribution. 40050004000000 Total sales abroad of inventories acquired for distribution. 40050005000000 Total sales of inventories for distribution. 40050006000000 Returns, discounts and allowances on national sales. 40050007000000 Returns, discounts and allowances on foreign sales. 40050008000000 Net sales. Net income from: 40050009000000 General national services. 40050010000000 General foreign services. 40050011000000 National maquila. 40050012000000 Foreign maquila. 40050013000000 National administrative services. 40050014000000 Foreign administrative services. 40050015000000 National insurance and reinsurance. 40050016000000 Foreign insurance and reinsurance. 40050017000000 National commissions. 40050018000000 Foreign commissions. 40050019000000 National royalties. 40050020000000 Foreign royalties. 40050021000000 National technical assistance.

Monday, January 20, 2025 OFFICIAL GAZETTE 373 40050022000000 Foreign technical assistance. 40050023000000 National leasing. 40050024000000 Foreign leasing. 40050025000000 Gain on alienation of shares. 40050026000000 Gain on alienation of fixed asset. 40050027000000 Gain on alienation of intangible assets. 40050028000000 Gain on alienation of lands. 40050029000000 Recovery of uncollectible accounts. 40050030000000 Recovery from insurance. 40050031000000 Dividends from residents in the country. 40050032000000 Dividends from residents abroad. 40050033000000 Others. 40050034000000 Total net income. 40050035000000 Total sales or net income. 40050036000000 Adjustment for updating. 40050037000000 Total sales or net income updated. Part II Data to provide Related parties 2024 Unrelated parties 2024 Related parties 2023 Unrelated parties 2023 Part III Data to provide Total taxable for Income Tax 2024 Total non-taxable for Income Tax 2024 Total taxable for Income Tax 2023 Total non-taxable for Income Tax 2023 This appendix consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 6.- Determination of the cost of goods sold for accounting and Income Tax purposes For the years from January 1 to December 31, 2024 and 2023 Total 2024 Related parties 2024 (Figures in pesos) Note: information from this appendix is only captured when a costing system type has been selected in the "40D030000" index of the general data appendix.

374 OFFICIAL GAZETTE Monday, January 20, 2025 Under the absorption costing system, based on historical or predetermined costs for tax purposes and with valuation methods of acquisition cost and standard cost for accounting purposes 40060000000000 Initial inventory of raw materials. Plus: 40060001000000 National purchases of raw materials. 40060002000000 Imported purchases of raw materials. Minus: 40060003000000 Final inventory of raw materials. 40060004000000 Direct raw materials used for production. Plus: 40060005000000 Direct labor. 40060006000000 Prime cost of production. Plus: 40060007000000 Indirect raw materials. 40060008000000 Indirect labor. 40060009000000 Manufacturing expenses. 40060010000000 Production cost. Plus: 40060011000000 Initial inventory of work in process. 40060012000000 Purchases of work in process. Minus: 40060013000000 Final inventory of work in process. 40060014000000 Cost of finished production.

Monday, January 20, 2025 OFFICIAL GAZETTE 375 Plus: 40060015000000 Initial inventory of finished products. 40060016000000 Purchases of finished products. Minus: 40060017000000 Final inventory of finished products. 40060018000000 LIFO effect eliminated from cost of sales. 40060019000000 Other cost of sales concepts. 40060020000000 Accounting cost of sales. 40060021000000 Plus-minus: inflation effect according to NIF B-10. 40060022000000 Historical accounting cost of goods sold. Minus: 40060023000000 Non-deductible purchases of raw materials, work in process and finished products. 40060024000000 Non-deductible labor. 40060025000000 Non-deductible manufacturing expenses. 40060026000000 Accounting depreciation in manufacturing expenses. 40060027000000 Other non-deductible concepts. Plus: 40060028000000 Tax depreciation of investments related to production. 40060029000000 Other deductible concepts. 40060030000000 Deductible cost of goods sold for Income Tax. Under a system other than the above 40060031000000 Manufacturing expenses. 40060032000000 Other cost of sales concepts. 40060033000000 Accounting cost of sales.

376 OFFICIAL GAZETTE Monday, January 20, 2025 40060034000000 Plus-minus: inflation effect according to NIF B-10. 40060035000000 Historical accounting cost of goods sold. Minus: 40060036000000 Non-deductible concepts excluding depreciation. 40060037000000 Accounting depreciation. Plus: 40060038000000 Tax depreciation. 40060039000000 Other deductible concepts. 40060040000000 Deductible cost of goods sold for Income Tax. Part II Data to provide Unrelated parties 2024 Total 2023 Related parties 2023 Unrelated parties 2023 This appendix consists of 36 columns and is divided into nine parts. Part I Index Concept Data to provide 7.- Comparative analysis of expense subaccounts For the years ended December 31, 2024 and 2023 Manufacturing expenses 2024 Manufacturing expenses 2023 (Figures in pesos) Remuneration 40070000000000 Wages and salaries. 40070001000000 Compensation. 40070002000000 Overtime. 40070003000000 Vacations. 40070004000000 Vacation bonus. 40070005000000 Bonuses. 40070006000000 Severance. 40070007000000 Workers' participation in profits caused.

Monday, January 20, 2025 OFFICIAL GAZETTE 377 40070008000000 Deferred workers' participation in profits. 40070009000000 Wages, salaries and benefits to workers with disabilities and/or elderly. 40070010000000 Other remuneration. 40070011000000 Total remuneration. Benefits to personnel 40070012000000 Retirement benefits. 40070013000000 Personnel incentives. 40070014000000 Social security. 40070015000000 Contributions to pension plan. 40070016000000 Other benefits. 40070017000000 Total benefits to personnel. Taxes and contributions on wages and salaries 40070018000000 IMSS quotas. 40070019000000 INFONAVIT contributions. 40070020000000 Payroll Tax. 40070021000000 Retirement insurance. 40070022000000 Other taxes and contributions. 40070023000000 Total taxes and contributions on wages and salaries. Fees 40070024000000 To resident individuals. 40070025000000 To resident legal entities. 40070026000000 To residents abroad. 40070027000000 Subtotal. 40070028000000 To the board of directors. 40070029000000 Total fees. Leasing 40070030000000 To resident individuals. 40070031000000 To resident legal entities. 40070032000000 To residents abroad. 40070033000000 Total leasing.

378 OFFICIAL GAZETTE Monday, January 20, 2025 Depreciations and amortizations 40070034000000 (Depreciations). 40070035000000 Total depreciations. 40070036000000 (Amortizations). 40070037000000 Total amortizations. Other expenses 40070038000000 Fuels and lubricants. 40070039000000 Mail. 40070040000000 Internet. 40070041000000 Per diems and travel expenses. 40070042000000 Representation expenses. 40070043000000 Telephone. 40070044000000 Water. 40070045000000 Electricity. 40070046000000 Security and cleaning. 40070047000000 Office supplies. 40070048000000 Legal expenses. 40070049000000 Maintenance and conservation. 40070050000000 Insurance and bonds. 40070051000000 Non-deductible expenses. 40070052000000 Other taxes and fees. 40070053000000 Tax surcharges. 40070054000000 Dues and subscriptions. 40070055000000 Propaganda and advertising. 40070056000000 Photocopying. 40070057000000 Donations. 40070058000000 Technical assistance. 40070059000000 Freight and hauling paid to individuals. 40070060000000 Freight and hauling paid to legal entities. 40070061000000 Import tax. 40070062000000 Export tax. 40070063000000 Royalties without withholding. 40070064000000 Royalties subject to 5%. 40070065000000 Royalties subject to 10%. 40070066000000 Royalties subject to 25%. 40070067000000 Royalties subject to 35%.

Monday, January 20, 2025 OFFICIAL GAZETTE 379 40070068000000 Commissions on sales. 40070069000000 Patents and trademarks. 40070070000000 Production raw materials. 40070071000000 Auxiliary production materials. 40070072000000 Maquila. 40070073000000 Bank commissions. 40070074000000 Loss on sale of lands. 40070075000000 Loss on sale of buildings and constructions. 40070076000000 Loss on sale of machinery. 40070077000000 Loss on sale of transport equipment. 40070078000000 Loss on sale of furniture and equipment. 40070079000000 Loss on sale of computer equipment. 40070080000000 Loss on alienation of shares. 40070081000000 Loss from asset impairment. 40070082000000 Loss from bad debts. 40070083000000 Restaurant consumption. 40070084000000 Loss from derivative financial operations. 40070085000000 Deduction for food aid for workers. 40070086000000 Use or temporary enjoyment of automobiles with rechargeable electric batteries and electric automobiles with internal combustion engines or hydrogen-powered. 40070087000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 40070088000000 Others. 40070089000000 Total other expenses. 40070090000000 Total expenses. 40070091000000 Reexpression effect. 40070092000000 Total updated expenses. Part II Data to provide Manufacturing expenses: related parties 2024 Manufacturing expenses: unrelated parties 2024 Manufacturing expenses: related parties 2023 Manufacturing expenses: unrelated parties 2023

380 OFFICIAL GAZETTE Monday, January 20, 2025 Part III Data to provide Sales expenses 2024 Sales expenses 2023 Sales expenses: related parties 2024 Sales expenses: unrelated parties 2024 Part IV Data to provide Sales expenses: related parties 2023 Sales expenses: unrelated parties 2023 Administrative expenses 2023 Administrative expenses 2023 Part V Data to provide Administrative expenses: related parties 2024 Administrative expenses: unrelated parties 2024 Administrative expenses: related parties 2023 Administrative expenses: unrelated parties 2023 Part VI Data to provide General expenses 2024 General expenses 2023 General expenses: related parties 2024 General expenses: unrelated parties 2024 Part VII Data to provide General expenses: related parties 2023 General expenses: unrelated parties 2023 Total 2024 Total 2023 Part VIII Data to provide Total related parties 2024 Total unrelated parties 2024 Total related parties 2023 Total unrelated parties 2023 Part IX Data to provide Total deductible for Income Tax 2024 Total deductible for Income Tax 2023 Total non-deductible for Income Tax 2024 Total non-deductible for Income Tax 2023

Monday, January 20, 2025 OFFICIAL GAZETTE 381 This appendix consists of 12 columns and is divided into three parts. Part I Index Concept Data to provide 8.- Comparative analysis of the subaccounts of comprehensive financing result For the years ended December 31, 2024 and 2023 2024 Related parties 2024 (Figures in pesos) Interest income National 40080000000000 Bank. 40080001000000 Individuals. 40080002000000 Legal entities. 40080003000000 Reexpression effect. 40080004000000 Total national interest income. Foreign 40080005000000 Bank. 40080006000000 Individuals. 40080007000000 Legal entities. 40080008000000 Reexpression effect. 40080009000000 Total foreign interest income. 40080010000000 Total interest income. Interest expense National 40080011000000 Bank. 40080012000000 Individuals. 40080013000000 Legal entities. 40080014000000 Reexpression effect. 40080015000000 Total national interest expense.

382 OFFICIAL GAZETTE Monday, January 20, 2025 Foreigners 40080016000000 Banks. 40080017000000 Individuals. 40080018000000 Legal entities. 40080019000000 Reexpression effect. 40080020000000 Total interest payable by foreigners. 40080021000000 Total interest payable. Penalty interest receivable Nationals 40080022000000 Nationals. 40080023000000 Reexpression effect. 40080024000000 Total penalty interest receivable by nationals. Foreigners 40080025000000 Foreigners. 40080026000000 Reexpression effect. 40080027000000 Total penalty interest receivable by foreigners. 40080028000000 Total penalty interest receivable. Penalty interest payable Nationals 40080029000000 Nationals. 40080030000000 Reexpression effect. 40080031000000 Total penalty interest payable by nationals. Foreigners 40080032000000 Foreigners. 40080033000000 Reexpression effect. 40080034000000 Total penalty interest payable by foreigners. 40080035000000 Total penalty interest payable.

Monday, January 20, 2025 OFFICIAL GAZETTE 383 Exchange result 40080036000000 Exchange loss. 40080037000000 Reexpression effect. 40080038000000 Total exchange loss. 40080039000000 Exchange gain. 40080040000000 Reexpression effect. 40080041000000 Total exchange gain. 40080042000000 Total exchange result. Result from monetary position 40080043000000 Favorable result from monetary position. 40080044000000 Reexpression effect. 40080045000000 Total favorable result from monetary position. 40080046000000 Unfavorable result from monetary position. 40080047000000 Reexpression effect. 40080048000000 Total unfavorable result from monetary position. 40080049000000 Total result from monetary position. Changes in fair value of financial assets and liabilities 40080050000000 Changes in fair value of debtor financial assets and liabilities. 40080051000000 Reexpression effect. 40080052000000 Total changes in fair value of debtor financial assets and liabilities. 40080053000000 Changes in fair value of creditor financial assets and liabilities. 40080054000000 Reexpression effect. 40080055000000 Total changes in fair value of creditor financial assets and liabilities. 40080056000000 Total changes in fair value of financial assets and liabilities.

384 OFFICIAL GAZETTE Monday, January 20, 2025 Other financial concepts Other receivables Nationals 40080057000000 Nationals. 40080058000000 Reexpression effect. 40080059000000 Total other receivables by nationals. Foreign 40080060000000 Foreign. 40080061000000 Reexpression effect. 40080062000000 Total other receivables by foreigners. 40080063000000 Total other receivables. Other payables Nationals 40080064000000 Nationals. 40080065000000 Reexpression effect. 40080066000000 Total other payables by nationals. Foreign 40080067000000 Foreigners. 40080068000000 Reexpression effect. 40080069000000 Total other payables by foreigners. 40080070000000 Total other payables. 40080071000000 Total other financial concepts. 40080072000000 Total comprehensive financing result. Part II Data to be provided Unrelated parties 2024 2023 Related parties 2023 Unrelated parties 2023

Monday, January 20, 2025 OFFICIAL GAZETTE 385 Part III Data to be provided Accruals or deductions for Income Tax (ISR) 2024 Accruals or deductions for Income Tax (ISR) 2023 Non-accruals or non- subject to ISR (income) non-deductible (expenses) for ISR 2024 Non-accruals or non- subject to ISR (income) non-deductible (expenses) for ISR 2023 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 9.- List of contributions payable by the taxpayer as a direct subject or as a withholding agent For the year ended December 31, 2024 Taxable base Rate, tariff or quota (Amounts in pesos) Contributions payable by the taxpayer as a direct subject Income Tax (ISR) 40090000000000 Income Tax. 40090001000000 Other reductions of ISR. 40090002000000 ISR incurred in the year. 40090003000000 Amount pending applied in the year, from the fiscal stimulus for projects in research and development technology authorized in previous years. 40090004000000 Amount pending applied in the year, from the fiscal stimulus for investment projects in the production of national cinematography from previous years. 40090005000000 Stimulus for investment projects in the production of national cinematography. 40090006000000 Amount pending applied in the year, from the fiscal stimulus for investment projects in the arts from previous years. 40090007000000 Stimulus for investment projects in the arts. 40090008000000 Expenses and investments for "projects in research and technological development", applied in the 2024 year. 40090009000000 Expenses and investments for "projects in research and technological development", applied in the 2023 year. 40090010000000 Expenses and investments for "projects in research and technological development", applied in the 2022 year.

386 OFFICIAL GAZETTE Monday, January 20, 2025 40090011000000 Expenses and investments for "projects in research and technological development", applied in the 2021 year. 40090012000000 Expenses and investments for "projects in research and technological development", applied in the 2020 year. 40090013000000 Expenses and investments for "projects in research and technological development", applied in the 2019 year. 40090014000000 Expenses and investments for "projects in research and technological development", applied in the 2018 year. 40090015000000 Expenses and investments for "projects in research and technological development", applied in the 2017 year. 40090016000000 Expenses and investments for "projects in research and technological development", applied in the 2016 year. 40090017000000 Expenses and investments for "projects in research and technological development", applied in the 2015 year. 40090018000000 Expenses and investments for "projects in research and technological development", applied in the 2014 year. 40090019000000 Amount pending to be applied for "projects in research and technological development". 40090020000000 Stimulus for investment in projects and programs for high-performance sports. 40090021000000 Amount pending to be applied for investment in projects and programs for high-performance sports. 40090022000000 Income obtained from government support. 40090023000000 Amount pending to be applied from the stimulus for investment in fixed feeding equipment for electric vehicles. 40090024000000 Amount of the fiscal stimulus for biodiesel and its mixtures. 40090025000000 Other stimuli. 40090026000000 Total of stimuli. 40090027000000 Provisional payments made and deposited with the federation. 40090028000000 ISR withheld from the taxpayer. 40090029000000 ISR creditable paid abroad. 40090030000000 ISR creditable for dividends or distributed profits. 40090031000000 Other amounts payable. 40090032000000 Other amounts receivable. 40090033000000 Difference payable. 40090034000000 Difference receivable. 40090035000000 Income Tax payable for the year. 40090036000000 Income Tax paid in annual, normal and complementary declarations.

Monday, January 20, 2025 OFFICIAL GAZETTE 387 40090037000000 Difference payable for the year. 40090038000000 ISR paid in excess applied against IETU. 40090039000000 Balance receivable for the year. Other data 40090040000000 Income Tax on income subject to preferential tax regimes. 40090041000000 Income Tax on distributed dividends not from CUFIN nor from CUFINRE. 40090042000000 Income Tax on distributed dividends from CUFINRE. 40090043000000 Income Tax corresponding to the deduction of 8% of own income from the direct subject activity. Value Added Tax (VAT) 40090044000000 Value of acts or activities taxed at the rate of 16%. 40090045000000 Value of acts or activities taxed at the rate of 0%. 40090046000000 Sum of the value of taxed acts or activities. 40090047000000 Value of acts or activities for which payment is not obligatory (exempt). 40090048000000 Total value of acts or activities. 40090049000000 Value of acts or activities not subject. 40090050000000 Sum of VAT incurred for the months of the year. 40090051000000 Sum of creditable VAT for the months of the year without including balances receivable. 40090052000000 Sum of compensations applied to VAT of other federal contributions in the months of the year. 40090053000000 Sum of credits of VAT balances receivable. 40090054000000 Sum of VAT returned in the months of the year. 40090055000000 Credit of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 40090056000000 Increase of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law).

388 OFFICIAL GAZETTE Monday, January 20, 2025 40090057000000 Refund of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 40090058000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the purposes of article 29, fraction IV, subsection i) of the VAT Law). Special Tax on Production and Services (IEPS) 40090059000000 Value of acts or activities taxed at the rate of 3% (public telecommunications networks). 40090060000000 Value of acts or activities taxed at the rate of 25% (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks). 40090061000000 Value of acts or activities taxed at the rate of 26.5% (beverages with alcoholic content and beer with alcoholic graduation up to 14°G.L.). 40090062000000 Value of acts or activities taxed at the rate of 30% (beverages with alcoholic content and beer with alcoholic graduation of more than 14°G.L. and up to 20°G.L.). 40090063000000 Value of acts or activities taxed at the rate of 30% (games with bets and raffles). 40090064000000 Value of acts or activities taxed at the rate of 30.4% (manufactured tobacco, cigars and other manufactured tobacco made entirely by hand). 40090065000000 Value of acts or activities taxed at the rate of 50% (alcohol, denatured alcohol and uncrystallizable honey). 40090066000000 Value of acts or activities taxed at the rate of 53% (beverages with alcoholic content and beer with alcoholic graduation of more than 20°G.L.). 40090067000000 Value of acts or activities taxed at the rate of 160% (manufactured tobacco, cigarettes). 40090068000000 Value of acts or activities taxed at the rate of 160% (manufactured tobacco, cigars and other manufactured tobacco). 40090069000000 Value of acts or activities taxed at other rates. 40090070000000 Sum of the value of taxed acts or activities. 40090071000000 Value of acts or activities for which payment is not obligatory (exempt). 40090072000000 Total value of acts or activities.

Monday, January 20, 2025 OFFICIAL GAZETTE 389 40090073000000 Total liters sold of flavored beverages. 40090074000000 Total amount of sales of pesticides categories 1 and 2 at the rate of 9%. 40090075000000 Total amount of sales of pesticides category 3 at the rate of 7%. 40090076000000 Total amount of sales of pesticides category 4 at the rate of 6%. 40090077000000 Total amount of sales of pesticides category 5. 40090078000000 Total amount of non-basic foods with high caloric density from the sales of snacks at the rate of 8%. 40090079000000 Total amount of non-basic foods with high caloric density from the sales of confectionery products at the rate of 8%. 40090080000000 Total amount of non-basic foods with high caloric density from the sales of chocolate and other cocoa-derived products at the rate of 8%. 40090081000000 Total amount of non-basic foods with high caloric density from the sales of flans and puddings at the rate of 8%. 40090082000000 Total amount of non-basic foods with high caloric density from the sales of fruit and vegetable candies at the rate of 8%. 40090083000000 Total amount of non-basic foods with high caloric density from the sales of peanut and hazelnut creams at the rate of 8%. 40090084000000 Total amount of non-basic foods with high caloric density from the sales of milk candies at the rate of 8%. 40090085000000 Total amount of non-basic foods with high caloric density from the sales of prepared foods based on cereals at the rate of 8%. 40090086000000 Total amount of non-basic foods with high caloric density from the sales of ice creams, sorbets and ice pops at the rate of 8%. 40090087000000 Fossil fuels, liters sold of propane (quota of $ 9.3315 per liter). 40090088000000 Fossil fuels, liters sold of butane (quota of $ 12.0759 per liter). 40090089000000 Fossil fuels, liters sold of gasolines and aviation gas (quota of $ 16.3677 per liter). 40090090000000 Fossil fuels, liters sold of turbojet fuel and other kerosenes (quota of $ 19.5488 per liter). 40090091000000 Fossil fuels, liters sold of diesel (quota of $ 19.8607 per liter).

390 OFFICIAL GAZETTE Monday, January 20, 2025 40090092000000 Fossil fuels, liters sold of fuel oil (quota of $ 21.1956 per liter). 40090093000000 Fossil fuels, tons sold of petroleum coke (quota of $ 24.6014 per ton). 40090094000000 Fossil fuels, tons sold of coal coke (quota of $ 57.6738 per ton). 40090095000000 Fossil fuels, tons sold of mineral coal (quota of $ 43.4269 per ton). 40090096000000 Fossil fuels, tons sold of other fossil fuels (quota of $ 62.7762 per ton). 40090097000000 Sum of IEPS incurred for the months of the year. 40090098000000 Value of imported acts or activities at the rate of 25% (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks). 40090099000000 Value of imported acts or activities at the rate of 26.5% (beverages with alcoholic content and beer with alcoholic graduation up to 14°G.L.). 40090100000000 Value of imported acts or activities at the rate of 30% (beverages with alcoholic content and beer with alcoholic graduation of more than 14°G.L. and up to 20°G.L.). 40090101000000 Value of imported acts or activities at the rate of 30.4 % (manufactured tobacco, cigars and other manufactured tobacco made entirely by hand). 40090102000000 Value of imported acts or activities at the rate of 53 % (beverages with alcoholic content and beer with alcoholic graduation of more than 20°G.L.). 40090103000000 Value of imported acts or activities at the rate of 160% (manufactured tobacco, cigarettes). 40090104000000 Value of imported acts or activities at the rate of 160% (manufactured tobacco, cigars and other manufactured tobacco). 40090105000000 Value of imported acts or activities at other rates. 40090106000000 Sum of the value of imported acts or activities. 40090107000000 Total liters imported of flavored beverages. 40090108000000 Total amount of imports of pesticides categories 1 and 2 at the rate of 9%. 40090109000000 Total amount of imports of pesticides category 3 at the rate of 7%.

Monday, January 20, 2025 OFFICIAL GAZETTE 391 40090110000000 Total amount of imports of pesticides category 4 at the rate of 6%. 40090111000000 Total amount of sales of pesticides category 5. 40090112000000 Total amount of non-basic foods with high caloric density from the imports of snacks at the rate of 8%. 40090113000000 Total amount of non-basic foods with high caloric density from the imports of confectionery products at the rate of 8%. 40090114000000 Total amount of non-basic foods with high caloric density from the imports of chocolate and other cocoa-derived products at the rate of 8%. 40090115000000 Total amount of non-basic foods with high caloric density from the imports of flans and puddings at the rate of 8%. 40090116000000 Total amount of non-basic foods with high caloric density from the imports of fruit and vegetable candies at the rate of 8%. 40090117000000 Total amount of non-basic foods with high caloric density from the imports of peanut and hazelnut creams at the rate of 8%. 40090118000000 Total amount of non-basic foods with high caloric density from the imports of milk candies at the rate of 8%. 40090119000000 Total amount of non-basic foods with high caloric density from the imports of prepared foods based on cereals at the rate of 8%. 40090120000000 Total amount of non-basic foods with high caloric density from the imports of ice creams, sorbets and ice pops at the rate of 8%. 40090121000000 Fossil fuels, liters imported of propane (quota of $ 9.3315 per liter). 40090122000000 Fossil fuels, liters imported of butane (quota of $ 12.0759 per liter). 40090123000000 Fossil fuels, liters imported of gasolines and aviation gas (quota of $ 16.3677 per liter). 40090124000000 Fossil fuels, liters imported of turbojet fuel and other kerosenes (quota of $ 19.5488 per liter). 40090125000000 Fossil fuels, liters imported of diesel (quota of $ 19.8607 per liter). 40090126000000 Fossil fuels, liters imported of fuel oil (quota of $ 21.1956 per liter). 40090127000000 Fossil fuels, tons imported of petroleum coke (quota of $ 24.6014 per ton). 40090128000000 Fossil fuels, tons imported of coal coke (quota of $ 57.6738 per ton). 40090129000000 Fossil fuels, tons imported of mineral coal (quota of $ 43.4269 per ton).

392 OFFICIAL GAZETTE Monday, January 20, 2025 40090130000000 Fossil fuels, tons imported of other fossil fuels (quota of $ 62.7762 per ton). 40090131000000 Value of cigarettes sold (quota of $ 0.5108 per cigarette). 40090132000000 Value of imported cigarettes (quota of $ 0.5108 per cigarette). 40090133000000 Value of the total weight in grams of cigars and other manufactured tobacco sold other than cigarettes between 0.75 (quota $ 0.5108). 40090134000000 Value of the total weight in grams of cigars and other manufactured tobacco imported other than cigarettes between 0.75 (quota $ 0.5108). 40090135000000 Tax incurred by quota of sold cigarettes. 40090136000000 Tax incurred by quota of imported cigarettes. 40090137000000 Tax incurred by quota of cigars and other manufactured tobacco corresponding to the total weight in grams (cigars and other manufactured tobacco taxed sold between 0.75). 40090138000000 Tax incurred by quota of cigars and other manufactured tobacco corresponding to the total weight in grams (cigars and other manufactured tobacco taxed imported between 0.75). 40090139000000 Sum of creditable IEPS for the months of the year. 40090140000000 Sum of compensations of IEPS balances receivable. 40090141000000 Sum of compensations applied to IEPS of other federal contributions in the months of the year. 40090142000000 Sum of credits of IEPS balances receivable. 40090143000000 Sum of IEPS returned in the months of the year. 40090144000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the 2024 Fiscal Law. 40090145000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the 2024 Fiscal Law. Tax on Foreign Trade 40090146000000 General import tax. 40090147000000 General export tax. 40090148000000 Total taxes on foreign trade.

Monday, January 20, 2025 OFFICIAL GAZETTE 393 Social security contributions 40090149000000 Employer quotas to IMSS. 40090150000000 Contributions to INFONAVIT. 40090151000000 Contributions to retirement insurance. Rights for services provided 40090152000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Rights Law). 40090153000000 The National Institute of Migration (INM).- migratory services (for the purposes of article 12 of the federal rights law). 40090154000000 Navigation Services in Mexican Airspace (SENEAM). 40090155000000 Federal Telecommunications Institute (IFT). 40090156000000 Others specify concept. Contributions from which it is a withholding agent: Income Tax (ISR) For payments to residents in the country 40090157000000 For salaries. 40090158000000 Fees at 35% art. 96 of the ISR Law. 40090159000000 Prizes. 40090160000000 Fees at 10%. 40090161000000 Renting at 10%. 40090162000000 Sale of other goods at 20%. 40090163000000 Interest at 0.08%, on the amount of the capital. 40090164000000 Interest at 20%. 40090165000000 Interest and exchange gain at 35%. 40090166000000 Commissions. 40090167000000 For dividends at 10%. 40090168000000 Others. 40090169000000 Total ISR withheld from residents in the country.

394 OFFICIAL DIARY Monday, January 20, 2025

For payments to residents abroad 40090170000000 Salaries at 15%. 40090171000000 Salaries at 30%. 40090172000000 Pensions, annuities, and other items at 15%. 40090173000000 Pensions, annuities, and other items at 30%. 40090174000000 Professional fees at 25%. 40090175000000 Royalties at 5%. 40090176000000 Royalties at 10%. 40090177000000 Royalties at 25%. 40090178000000 Royalties at 35%. 40090179000000 Technical assistance. 40090180000000 Mediation. 40090181000000 Real estate leasing. 40090182000000 Movable property leasing at 25%. 40090183000000 Exchange of public debt for capital. 40090184000000 Financial leasing. 40090185000000 Prizes. 40090186000000 Time-sharing tourist service. 40090187000000 Interest at 4.9%. 40090188000000 Interest at 10%. 40090189000000 Interest at 15%. 40090190000000 Interest at 21%. 40090191000000 Interest at 35%. 40090192000000 Sale of real estate. 40090193000000 Sale of shares. 40090194000000 Capital financial derivative operations. 40090195000000 Debt financial derivative operations. 40090196000000 Construction, installation, maintenance, or assembly on real estate. 40090197000000 Charter party contract. 40090198000000 Public, artistic, and sporting events. 40090199000000 For dividends at 10%. 40090200000000 Others. 40090201000000 Total Income Tax withheld from residents abroad.

Value Added Tax (VAT) 40090202000000 Independent personal services provided by individuals. 40090203000000 Use or temporary enjoyment of goods lent or granted by individuals.

Monday, January 20, 2025 OFFICIAL DIARY 395 40090204000000 Acquisition of scrap. 40090205000000 Land freight transport services provided by individuals or corporations. 40090206000000 Services provided by individual commission agents. 40090207000000 Acquisition, or use or temporary enjoyment of tangible goods, sold or granted by residents abroad without a permanent establishment in the country. 40090208000000 Others. 40090209000000 Total VAT withheld.

Other withheld contributions 40090210000000 Special Tax on Production and Services withheld. 40090211000000 Worker contributions to IMSS. 40090212000000 Income Tax corresponding to the 8% deduction of the withholding activity's own income. 40090213000000 Others.

Compensations made and refunds obtained Compensations made during the fiscal year from balances in favor originating from: At historical value: 40090214000000 Value Added Tax. 40090215000000 Income Tax. 40090216000000 Other federal contributions. At updated value: 40090217000000 Value Added Tax. 40090218000000 Income Tax. 40090219000000 Other federal contributions. Compensations made during the fiscal year applied to: 40090220000000 Own Value Added Tax originating from Own Value Added Tax. 40090221000000 Own Income Tax originating from Own Income Tax. 40090222000000 Other federal contributions.

396 OFFICIAL DIARY Monday, January 20, 2025 Refunds obtained during the fiscal year From: 40090223000000 Other federal contributions. 40090224000000 Value Added Tax. 40090225000000 Income Tax. 40090226000000 Other federal contributions.

Part II Data to be provided Contribution determined by audit to be paid or in favor Contribution to be paid or balance in favor determined by the taxpayer Difference Differences not investigated by audit Concept 9.1.- Declaration. This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to be provided 10.- List of contributions to be paid As of December 31, 2024 Amount corresponding to the audited fiscal year Amount originating from previous years (Numbers in pesos) Income Tax incurred as a direct subject 40100000000000 Determined by the taxpayer (from the fiscal year). 40100001000000 Difference determined by the taxpayer (from the audited fiscal year). Provisional and/or definitive payments determined by the taxpayer for the concept of: Income Tax own provisional payments 40100002000000 Corresponding to the month or period of:

Monday, January 20, 2025 OFFICIAL DIARY 397 Income Tax for salaries and in general for the provision of a subordinated personal service in its capacity as withholding agent 40100003000000 Corresponding to the month of: Income Tax for payment of professional fees in its capacity as withholding agent 40100004000000 Corresponding to the month of: Income Tax for payment of leases in its capacity as withholding agent 40100005000000 Corresponding to the month of: Income Tax for payment of interest in its capacity as withholding agent 40100006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in its capacity as withholding agent 40100007000000 Corresponding to the month of: Income Tax on dividends as a direct subject 40100008000000 Corresponding to the month of: Income Tax preferential tax regimes as a direct subject 40100009000000 Corresponding to the fiscal year of: Income Tax for payments to abroad in its capacity as withholding agent 40100010000000 Corresponding to the month of:

398 OFFICIAL DIARY Monday, January 20, 2025 Information determined by the taxpayer: Tax on Assets as a direct subject 40100011000000 Corresponding to the fiscal year of: (specify the fiscal year). Value Added Tax incurred as a direct subject 40100012000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 40100013000000 Corresponding to the month of: Special Tax on Production and Services incurred as a direct subject 40100014000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 40100015000000 Corresponding to the month of: Tax on New Cars 40100016000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 40100017000000 Corresponding to the month of: Contributions to the National Housing Fund Institute for Workers 40100018000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 40100019000000 Corresponding to the bimonthly period of:

Monday, January 20, 2025 OFFICIAL DIARY 399 Local Taxes 40100020000000 Corresponding to the month of: Payroll Tax 40100021000000 Corresponding to the month of: Rights for the services provided 40100022000000 The National Institute of Migration (INM) visitor without permission to perform remunerated activities (for the purposes of article 8, section I of the Federal Rights Law) corresponding to the month of: 40100023000000 The National Institute of Migration (INM) migration services (for the purposes of article 12 of the Federal Rights Law) corresponding to the month of: 40100024000000 Services for Navigation in Mexican Airspace (SENEAM), corresponding to the month of: 40100025000000 Federal Telecommunications Institute (IFT), corresponding to the month of: 40100026000000 Others specify concept and period to which it corresponds: Other contributions 40100027000000 Specify concept and period to which it corresponds: Differences not considered by the taxpayer in the audited fiscal year: 40100028000000 Difference determined by audit not considered by the taxpayer (from the audited fiscal year). Income Tax provisional payments 40100029000000 Corresponding to the month or period of:

400 OFFICIAL DIARY Monday, January 20, 2025 Income Tax withholdings to residents in Mexico 40100030000000 Corresponding to the month of: Income Tax withholdings to residents abroad 40100031000000 Corresponding to the month of: Income Tax on dividends 40100032000000 Corresponding to the month of: Income Tax preferential tax regimes as a direct subject 40100033000000 Corresponding to the fiscal year Value Added Tax as a direct subject 40100034000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 40100035000000 Corresponding to the month of: Special Tax on Production and Services as a direct subject 40100036000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 40100037000000 Corresponding to the month of: Tax on New Cars 40100038000000 Corresponding to the month of:

Monday, January 20, 2025 OFFICIAL DIARY 401 Contributions to the Mexican Institute of Social Security 40100039000000 Corresponding to the month of: Contributions to the National Housing Fund Institute for Workers 40100040000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 40100041000000 Corresponding to the bimonthly period of: Local Taxes 40100042000000 Corresponding to the month of: Rights 40100043000000 Corresponding to the right. Other contributions 40100044000000 Specify concept and period to which it corresponds: 40100045000000 Total. Part II Data to be provided Total of contributions to be paid Amount of the contribution in litigation Payment date Credit institution or SAT Operation number Part III Data to be provided Payment in installments (data from the written statement) folio number Payment in installments (data from the written statement) presentation date Payment in installments (data from the written statement) receiving administration Authorization letter for payment in installments number Authorization letter for payment in installments date

402 OFFICIAL DIARY Monday, January 20, 2025 Index Concept Data to be provided 11.- Reconciliation between accounting and fiscal results for the purposes of Income Tax For the fiscal year ended December 31, 2024 2024 2023 (Numbers in pesos) 40110000000000 Net profit. 40110001000000 Net loss. Plus-minus: 40110002000000 Effect of inflation from NIF B-10. 40110003000000 Result from favorable monetary position. 40110004000000 Result from unfavorable monetary position. 40110005000000 Historical net profit. 40110006000000 Historical net loss. Plus: 40110007000000 Non-accounting fiscal income. Plus: 40110008000000 Non-fiscal accounting deductions. Minus: 40110009000000 Non-accounting fiscal deductions. Minus: 40110010000000 Non-fiscal accounting income. 40110011000000 Fiscal loss before loss on sale of shares. 40110012000000 Fiscal profit before loss on sale of shares. 40110013000000 Loss on sale of shares. 40110014000000 Fiscal loss before PTU paid during the fiscal year. 40110015000000 Fiscal profit before PTU paid during the fiscal year.

Monday, January 20, 2025 OFFICIAL DIARY 403 Plus or minus: 40110016000000 PTU paid during the fiscal year. 40110017000000 Fiscal loss of the fiscal year. 40110018000000 Fiscal profit of the fiscal year. 40110019000000 Additional deduction for first employment promotion of the fiscal year (for the purposes of article ninth, section XXXVII of the transitory provisions of the ITL for 2014). 40110020000000 Amortization of losses from previous years. 40110021000000 Fiscal result and/or taxable profit. Non-accounting fiscal income 40110022000000 Accumulable annual inflation adjustment. 40110023000000 Fiscal exchange gain. 40110024000000 Fiscal gain on sale of shares and/or intangibles. 40110025000000 Fiscal gain on capital reimbursement. 40110026000000 Fiscal gain on sale of fixed assets. 40110027000000 Fiscal gain on sale of land. 40110028000000 Fiscal gain in trusts. 40110029000000 Customer advances. 40110030000000 Late interest actually collected. 40110031000000 Income from work progress. 40110032000000 Accumulable inventory. 40110033000000 Fiscal incentives. 40110034000000 Transfer pricing adjustment. 40110035000000 Other non-accounting fiscal income. 40110036000000 Total of non-accounting fiscal income. Non-fiscal accounting deductions 40110037000000 Income Tax. 40110038000000 Profit sharing. 40110039000000 Fines. 40110040000000 Non-deductible expenses. 40110041000000 Accounting cost of sales. 40110042000000 Accounting depreciation. 40110043000000 Provisions. 40110044000000 Estimates.

404 OFFICIAL DIARY Monday, January 20, 2025 40110045000000 Accounting loss on sale of shares and/or intangibles. 40110046000000 Accounting cost of sales. 40110047000000 Exchange loss. 40110048000000 Accounting amortizations. 40110049000000 Accounting loss on sale of fixed assets. 40110050000000 Accounting loss on sale of land. 40110051000000 Accounting loss in trusts. 40110052000000 Accounting loss in joint ventures. 40110053000000 Unpaid fees, rents, and interest at the end of the fiscal year. 40110054000000 Loss in subsidiary participation. 40110055000000 Accrued interest exceeding market value and late interest paid or unpaid. 40110056000000 Proportion of payments that are exempt income for the worker. 40110057000000 Non-deductible transactions with related parties. 40110058000000 Other non-fiscal accounting deductions. 40110059000000 Total of non-fiscal accounting deductions. The non-deductible items are accounted for in: 40110060000000 Manufacturing expenses. 40110061000000 Sales expenses. 40110062000000 General expenses. 40110063000000 Administrative expenses. Accounting depreciation is integrated by: 40110064000000 Manufacturing expenses. 40110065000000 Sales expenses. 40110066000000 General expenses. 40110067000000 Administrative expenses. Non-accounting fiscal deductions 40110068000000 Acquisition of merchandise, raw materials, semi-finished products that are used to provide services, to manufacture goods or to sell them. 40110069000000 Labor. 40110070000000 Maquilas. 40110071000000 Manufacturing expenses. 40110072000000 Fiscal depreciation. 40110073000000 Fiscal incentive for immediate deduction of investments.

Monday, January 20, 2025 OFFICIAL DIARY 405 40110074000000 Fiscal amortization. 40110075000000 Fiscal loss on sale of shares and/or intangibles. 40110076000000 Fiscal loss on sale of fixed assets. 40110077000000 Fiscal loss on sale of land. 40110078000000 Fiscal loss in trusts. 40110079000000 Deductible annual inflation adjustment. 40110080000000 Deductible cost of goods sold for Income Tax. 40110081000000 Fiscal exchange loss. 40110082000000 Charges to provisions. 40110083000000 Charges to estimates. 40110084000000 Fees, rents, and interest that affected the result of the previous fiscal year paid in this one. 40110085000000 Customer advances from the previous fiscal year. 40110086000000 Loss from uncollectible credits. 40110087000000 Late interest actually paid. 40110088000000 Fiscal cost of sales. 40110089000000 Additional deduction for donation of basic goods for human subsistence (for the purposes of article 1.3 of the Decree published in the Official Gazette on December 26, 2013). 40110090000000 Deduction of the additional 25% amount of salary (for the purposes of article 1.5 of the Decree published in the DOF on December 26 of 2013 and article 186 of the ITL). 40110091000000 Additional deduction for maquiladoras. 40110092000000 Fiscal incentive for hiring persons with disabilities and/or elderly adults. 40110093000000 Deduction of Income Tax withheld from persons with disabilities and/or elderly adults. 40110094000000 Transfer pricing adjustment. 40110095000000 Net interest from previous years. 40110096000000 Net interest of the fiscal year. 40110097000000 Other non-accounting fiscal deductions. 40110098000000 Total of non-accounting fiscal deductions. Non-fiscal accounting income 40110099000000 Exchange gain. 40110100000000 Accounting gain on sale of shares and/or intangibles. 40110101000000 Accounting gain on sale of fixed assets. 40110102000000 Accounting gain on sale of land. 40110103000000 Accounting gain in trusts. 40110104000000 Accounting gain in joint ventures. 40110105000000 Anticipated sales accumulated in the previous fiscal year and accrued in this one.

406 OFFICIAL DIARY Monday, January 20, 2025 40110106000000 Cancellation of estimates. 40110107000000 Cancellation of provisions. 40110108000000 Income from dividends. 40110109000000 Income from work progress. 40110110000000 Accrued late interest in favor collected or not. 40110111000000 Gain in subsidiary participation. 40110112000000 Customer advance from previous fiscal years considered as income in the fiscal year. 40110113000000 Tax balances in favor and their update. 40110114000000 Other non-fiscal accounting income. 40110115000000 Total of non-fiscal accounting income. This annex consists of 22 columns and is divided into five parts. Part I Index Concept Data to be provided 12.- Financial derivatives contracted with residents abroad For the fiscal year ended December 31, 2024 Tax identification number Country of residence Date of celebration of the contract that gave rise to the operation (Numbers in pesos) Note: Only capture the information from this annex when "yes" has been marked in concept 40D087000", from the general data annex. Name, denomination or trade name of the resident abroad 40120000000000 (Specify). 40120001000000 Total. Part II Data to be provided Date of celebration of the most recent addendum to the contract origin Type of operation contracted, debt or capital Contracted amount Fiscal effect that occurred in the fiscal year on the income (deduction) Amount of the fiscal effect that occurred in the fiscal year

Monday, January 20, 2025 OFFICIAL DIARY 407 Part III Data to be provided Type of currency Agreed value on the underlying Type of underlying In case that in the column "type of underlying" you have selected "others" specify concept Part IV Data to be provided Indicate if before the expiration of the term you performed: In case that you liquidated through celebration of a contrary operation, indicate the reasons Indicate the amount of income to be accumulated or (authorized deduction) generated Part V Data to be provided % of withholding on gain Validity Validity until Indicate if you obtained benefit from the treaties to avoid double taxation (yes or no) Indicate if it was contracted with a related party (yes or no) This annex consists of 11 columns and is divided into three parts. Part I Index Concept Data to be provided 13.- Permanent investments in subsidiaries, associates, and affiliates residents abroad and in Mexico For the fiscal year ended December 31, 2024 Tax identification number Country of residence fiscal of the entity Percentage of participation in the capital of the entity (Numbers in pesos) Note: Only capture the information from this annex when "yes" has been marked in concept 40D088000, from the general data annex. Name, denomination or trade name of the foreign subsidiary, associate, or affiliate 40130000000000 (Specify). 40130001000000 Total.

408 OFFICIAL DIARY Monday, January 20, 2025 Name, denomination or trade name of the subsidiary, associate, or affiliate in Mexico 40130002000000 (Specify). 40130003000000 Total. Part II Data to be provided Amount of the investment Amount of profits (losses) from previous years in the percentage of participation Method of payment (fund transfer, capitalization of credits or debts, etc.) Amount of profit (loss) of the fiscal year in the percentage of participation Value of the investment Part III Data to be provided Date on which the capital contribution was made in your subsidiary This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to be provided 14.- Partners or shareholders who had shares or partnership interests For the fiscal year ended December 31, 2024 Tax identification number or RFC Country of residence for tax purposes (Numbers in pesos) Name, denomination or trade name of the partner or shareholder 40140000000000 (Specify). 40140001000000 Total. Part II Data to be provided Percentage of participation of the partner or shareholder in the fiscal year Holding period of Holding period at Amount of contributions that are not share subscription premium Amount of withdrawals of capital

Monday, January 20, 2025 OFFICIAL DIARY 409 Part III Data to be provided Amount of loans made Amount of loans received Percentage of agreed interest rate in case of loans received Destination of the loan Part IV Data to be provided Amount of share subscription premium Method of payment (transfer of funds, capitalization of credits or debts, etc.) Index Concept Data to be provided 15.- Reconciliation between audited income according to the statement of comprehensive income and those to be accumulated for the purposes of Income Tax and the total of acts or activities for the purposes of Value Added Tax For the fiscal year ended December 31, 2024 2024 2023 (Numbers in pesos) 40150000000000 Total of sales or net income. Plus: 40150001000000 Total of interest in favor. 40150002000000 Exchange gain. 40150003000000 Effect of reexpression of exchange gain. 40150004000000 Result from favorable monetary position. 40150005000000 Effect of reexpression of the result from favorable monetary position. 40150006000000 Other financial concepts in favor. 40150007000000 Effect of reexpression of other financial concepts in favor. 40150008000000 Changes in fair value of financial assets and liabilities to favor. 40150009000000 Effect of reexpression of changes in fair value of financial assets and liabilities to favor. 40150010000000 Total of financial products. 40150011000000 Integral result of capitalizable financing. 40150012000000 Net profit from participation in the results of unconsolidated subsidiaries and associates.

410 OFFICIAL GAZETTE Monday, January 20, 2025 40150013000000 Income from discontinued operations. 40150014000000 Favorable result from conversion of foreign operations. 40150015000000 Unrealized favorable result on and/or on financial instruments. 40150016000000 Favorable valuation of cash flow hedges and/or financial instruments. 40150017000000 Favorable participation of other comprehensive income of associates. 40150018000000 Deferred tax liability. 40150019000000 Others. 40150020000000 Total of other favorable items. 40150021000000 Total of sales or net income reported in the statement of comprehensive income. Less: 40150022000000 Equity method in subsidiaries, associates, etc. 40150023000000 Effect of restating exchange gain. 40150024000000 Result from favorable monetary position. 40150025000000 Effect of restating the result from favorable monetary position. 40150026000000 Effect of restating other favorable financial items. 40150027000000 Effect of restating sales or gross income inherent to the activity. 40150028000000 Effect of restating changes in fair value of assets and favorable financial liabilities. 40150029000000 Others. 40150030000000 Total. Plus: 40150031000000 Accumulated annual inflation adjustment. 40150032000000 Customer advances. 40150033000000 Income from dividends from abroad. 40150034000000 Fiscal gain on the disposal of fixed assets. 40150035000000 Fiscal gain on the disposal of land. 40150036000000 Fiscal gain on the disposal of shares or partnership interests and/or intangibles. 40150037000000 Fiscal gain on the disposal of securities. 40150038000000 Realized gain in merger or spin-off of companies. 40150039000000 Gain from capital reduction or liquidation of commercial companies resident abroad. 40150040000000 Returns, discounts or rebates on sales or national income.

Monday, January 20, 2025 OFFICIAL GAZETTE 411 40150041000000 Returns, discounts or rebates on sales or income to abroad. 40150042000000 Amounts received in cash, in national or foreign currency for loans, contributions for future capital increases or capital increases greater than $600,000.00. 40150043000000 Transfer pricing adjustment. 40150044000000 Others. 40150045000000 Total. Less: 40150046000000 Customer advances from previous years. 40150047000000 Accounting profit on disposal of fixed assets. 40150048000000 Accounting profit on disposal of land. 40150049000000 Accounting profit on disposal of shares or partnership interests and/or intangibles. 40150050000000 Accounting profit on disposal of securities. 40150051000000 Accounting profit in merger or spin-off of companies. 40150052000000 Income from dividends or profits received from other resident moral persons in Mexico. 40150053000000 Deferred tax liability. 40150054000000 Others. 40150055000000 Total. 40150056000000 Accumulated income for Income Tax. Plus: 40150057000000 Sales or income from previous years collected in the year. 40150058000000 Fiscal cost for the disposal of fixed assets. 40150059000000 Fiscal cost for disposal of land. 40150060000000 Others. 40150061000000 Total. Less: 40150062000000 Accumulated annual inflation adjustment. 40150063000000 Fiscal gain on the disposal of shares or partnership interests. 40150064000000 Fiscal gain on the disposal of securities. 40150065000000 Realized gain in merger or spin-off of companies. 40150066000000 Gain from capital reduction or liquidation of commercial companies resident abroad. 40150067000000 Fiscal loss on the disposal of fixed assets.

412 OFFICIAL GAZETTE Monday, January 20, 2025 40150068000000 Fiscal loss on the disposal of land. 40150069000000 Exchange gain. 40150070000000 Sales or income not collected in the year. 40150071000000 Income from dividends from abroad. 40150072000000 Interest that generated VAT and is in capital reserve. 40150073000000 Others. 40150074000000 Total. 40150075000000 Total value of acts or activities for VAT purposes. This annex consists of 17 columns and is divided into five parts. Part I Index Concept Data to provide 16.- Operations with related parties For the year ended December 31, 2024 Tax identification number or RFC Type of operation (Amounts in pesos) Note: Information from this annex is only captured when "yes" has been recorded in concept 40D043000, of the general data annex. Income Tax Name or corporate name of the related party Accumulated income 40160000000000 (Specify). 40160001000000 Total accumulated income. Authorized deductions 40160002000000 (Specify). 40160003000000 Total authorized deductions. Part II Data to provide In case that in the "type of operation" column, any of the "other income" or "other payments" concepts were selected, specify concept Country of residence Value of the operation and/or investment for fiscal purposes (even with zero value) Transfer pricing method applied

Monday, January 20, 2025 OFFICIAL GAZETTE 413 Part III Data to provide The operation involves unique and valuable contributions (yes or no) in case affirmative, indicate in the annex titled additional information, of which unique and valuable contributions are involved The operation involves unique and valuable contributions (yes or no) Taxpayer's fiscal adjustment amount for the operation to be considered as agreed upon with independent parties in comparable operations The operation is agreed upon as with independent parties in comparable operations (yes or no) Part IV Data to provide The values of acts or activities for VAT were modified, or the creditable VAT (deductions) as a consequence of a transfer pricing adjustment (for the effects of rule 3.9.1.2. fraction II, of the RMF 2024) (yes or no) Indicate if you obtained benefit from treaties to avoid double taxation (yes, no, n/a) Modified amount Part V Data to provide Withholding and remittance of ISR occurred for this operation ISR withholding rate Index Concept Data to provide 17.- Taxpayer information on their operations with related parties For the year ended December 31, 2024 (Amounts in pesos) Note: Information from this annex is only captured when "yes" has been recorded in concept 40D043000, of the general data annex. Business knowledge. General information Which is/are the predominant activity/activities of the taxpayer: 40170000000000 Distribution. 40170001000000 Manufacturing. 40170002000000 Maquiladora.

414 OFFICIAL GAZETTE Monday, January 20, 2025 40170003000000 Granting of temporary use or enjoyment of goods. 40170004000000 Services. 40170005000000 Others (specify). 40170006000000 The taxpayer is the owner of the assets used to carry out their predominant activity, which are registered in their accounting. 40170007000000 The taxpayer owns or uses intangible assets which are registered in their accounting. Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are registered in their accounting. 40170008000000 Field 1. 40170009000000 Field 2. 40170010000000 Field 3. 40170011000000 Field 4. 40170012000000 Field 5. 40170013000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which the use or enjoyment is granted (see appendix VIII). 40170014000000 Field 1. 40170015000000 Field 2. 40170016000000 Field 3. 40170017000000 Field 4. 40170018000000 Field 5. 40170019000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which the taxpayer is the owner and which they have registered in their accounting (see appendix VIII) 40170020000000 Field 1. 40170021000000 Field 2. 40170022000000 Field 3. 40170023000000 Field 4. 40170024000000 Field 5. 40170025000000 Value of the intangible asset registered in their accounting. 40170026000000 The taxpayer obtained an advance pricing agreement (APA) applicable to the fiscal year. 40170027000000 Number of official letter.

Monday, January 20, 2025 OFFICIAL GAZETTE 415 40170028000000 Date of the official letter. 40170029000000 Indicate if an advance pricing agreement (APA) applicable to the fiscal year is in process. 40170030000000 Date of presentation of the promotion. 40170031000000 The taxpayer obtained any favorable resolution from the SAT involving transactions with related parties. 40170032000000 Number of official letter. 40170033000000 Date of the official letter. 40170034000000 Deducted in the year initial inventories from operations with related parties carried out in previous years. 40170035000000 Deducted in the year depreciations or amortizations from operations with related parties carried out in previous years. 40170036000000 The taxpayer has the supporting documentation referred to in fraction IX of article 76 of the LISR (transfer pricing study(ies)). 40170037000000 The taxpayer presented their informative declaration for their operations with related parties (For the effects of article 76, fraction X of the LISR). 40170038000000 Date of presentation (last presented). 40170039000000 The taxpayer has documentary evidence demonstrating compliance with what is stipulated by fraction XII, of article 76 of the LISR for their operations with related parties: RFC of the persons who prepared the information and documentation that demonstrates compliance with what is stipulated by article 76 fractions IX and XII of the LISR, or who advised in its formulation. Preparers 40170040000000 RFC or tax identification number 1. 40170041000000 RFC or tax identification number 2. 40170042000000 RFC or tax identification number 3. Advisors 40170043000000 RFC or tax identification number 1. 40170044000000 RFC or tax identification number 2. 40170045000000 RFC or tax identification number 3

416 OFFICIAL GAZETTE Monday, January 20, 2025 RFC of the persons who advised fiscally in terms of title VI of the CFF Fiscal advisors 40170046000000 RFC or tax identification number 1. 40170047000000 RFC or tax identification number 2. 40170048000000 RFC or tax identification number 3. Obligations in matter of transfer pricing 40170049000000 The figures reported in the informative declaration of operations with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (fractions X and IX respectively of article 76 of the LISR). 40170050000000 In case of discrepancy, specify: 40170051000000 The figures reported in the informative declaration (for the effects of article 76, fraction X of the LISR) are consistent with those stated in annex 16 of the report, both referring to operations with related parties. 40170052000000 In case of discrepancy, specify: 40170053000000 The figures reported for operations with related parties in the documentary evidence demonstrating compliance with what is stipulated by fraction XII, of article 76 of the LISR are consistent with those stated in annex 16 of the report. 40170054000000 In case of discrepancy, specify: 40170055000000 In some of the transactions analyzed in the various transfer pricing documentation of the taxpayer, the related party resident abroad was chosen as the examined party. 40170056000000 Indicate the transactions carried out. 40170057000000 Amount of the transactions. 40170058000000 The taxpayer has in their possession all the financial and fiscal information of the related party resident abroad that is necessary to corroborate the analysis and conclusions of the transfer pricing documentation where said related party was chosen as the party to be examined.

Monday, January 20, 2025 OFFICIAL GAZETTE 417 Transfer pricing adjustments 40170059000000 Made any adjustment in matter of transfer pricing so that the prices, amounts of counterpayments or profit margins of the operations carried out with related parties are considered as agreed upon as they would be with or between independent parties in comparable operations. Note: in case that in annex 16 information is presented in the column taxpayer's fiscal adjustment amount for the operation to be considered as agreed upon with independent parties in comparable operations answer the following (fiscal effects not accounting): 40170060000000 The amount of the increase to accumulated income for effects of the LISR. 40170061000000 The amount of the increase to authorized deductions for effects of the LISR, even by decreasing income. 40170062000000 The amount decreased in authorized deductions for effects of the LISR. 40170063000000 Amount increased in declarations presented for the fiscal year by taxes withheld by payments to abroad, as a consequence of transfer pricing adjustments. 40170064000000 Amount decreased in declarations presented for the fiscal year by creditable VAT, as a consequence of transfer pricing adjustments. 40170065000000 Supporting documentation is available that substantiates the real adjustments made. 40170066000000 Modified the values of acts or activities for IEPS or the creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (for the effects of rule 3.9.1.2. fraction II, of the RMF 2024). 40170067000000 Indicate modified amount of acts or activities. (RMF). 40170068000000 Indicate modified amount of creditable IEPS. (RMF). 40170069000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased their deductions as deductible. 40170070000000 In the case of voluntary adjustments, presented notice for the modification of authorized deductions indicated in the RMF. Interest with related parties considered as dividends 40170071000000 The taxpayer considered accrued interest as dividends according to what is provided by article 11, fraction II of the LISR. 40170072000000 Amount of interest considered as dividends.

418 OFFICIAL GAZETTE Monday, January 20, 2025 Cost of sales with related parties: 40170073000000 The cost of sales corresponding to disposals to related parties according to what is provided by fractions I, II and III of article 180 of the LISR (for the effects of article 42, second paragraph LISR). In case affirmative, indicate the cost of sales determined in accordance with fractions I, II and III of article 180 of the LISR and the selected option. 40170074000000 Article 180, fraction I of the LISR. 40170075000000 Article 180, fraction II of the LISR. 40170076000000 Article 180, fraction III of the LISR. 40170077000000 Cost of sales with related parties deducted without the application of fractions I, II and III of article 180 of the LISR. Deductible and non-deductible expenses 40170078000000 Deducted expenses with related parties referred to in the third and antepenultimate paragraphs of fraction XXIII, of article 28 of the LISR. Note: in case affirmative to the previous index, indicate in the annex titled additional information with what documentation you have to accredit that your deductions are not structured agreements or hybrid mechanisms. 40170079000000 Indicate the amount of the deduction made. 40170080000000 Considered as non-deductible expenses with related parties referred to in fraction XXIII, of article 28 of the LISR. 40170081000000 Indicate the amount of the expense considered as non-deductible. 40170082000000 Deducted expenses with related parties referred to in the second paragraph of fraction XXIX, of article 28 of the LISR. 40170083000000 Indicate the amount of the deduction made. 40170084000000 Considered as non-deductible expenses with related parties referred to in the first paragraph of fraction XXIX, of article 28 of the LISR. 40170085000000 Indicate the amount of the expense considered as non-deductible. 40170086000000 Considered as non-deductible interest referred to in fraction XXXII, of article 28 of the LISR. Expenses by reimbursements (at cost) 40170087000000 Deducted expenses with related parties by reimbursements at cost.

Monday, January 20, 2025 OFFICIAL GAZETTE 419 In case affirmative. 40170088000000 Have all the supporting documentation, on one hand, from their related party and, on the other hand, with the documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost. Expenses by proration 40170089000000 Deducted expenses with related parties carried out abroad by proration. 40170090000000 Indicate the amount of the deduction of expenses carried out abroad by proration. 40170091000000 Quantify the benefit received or expected to be received from the expense by proration. 40170092000000 Complied with what is stated in rule 3.3.1.27. of the RMF for 2024. Gains and/or losses on disposal of shares 40170093000000 Obtained gain and/or fiscal loss when carrying out an operation of disposal of shares with and among related parties. Note: in case affirmative, indicate in the annex titled additional information the business reason for disposing of the shares. 40170094000000 Indicate the value of the disposal price of the share package disposed. 40170095000000 Indicate the proven acquisition cost of the share package disposed. 40170096000000 Name of the issuer. 40170097000000 RFC or tax id of the issuer. 40170098000000 Indicate the equity capital of the issuer. 40170099000000 Name of the acquirer. 40170100000000 RFC or tax id of the acquirer. 40170101000000 Presented to the tax authorities the study on the determination of the sale price of the shares in the terms of articles 179 and 180 of the LISR with the elements contained in subsection e) of fraction I of article 179 of the LISR (second paragraph of subsection b) corresponding in turn to the fourth paragraph of fraction XVII of article 28 of the LISR). 40170102000000 Date of presentation to the tax authorities of the study on the determination of the sale price of the shares. 40170103000000 Tax authority in which it was presented. 40170104000000 Mention the business reason for disposing of the shares. 40170105000000 Mention if you carried out the valuation of the disposal carried out.

420 OFFICIAL GAZETTE Monday, January 20, 2025 40170106000000 The taxpayer has the supporting documentation of the valuation of the disposal carried out. In case affirmative to the previous index, indicate RFC and name of the appraiser: 40170107000000 Name of the appraiser. 40170108000000 RFC: Derivative financial operations with related parties 40170109000000 Accumulated income from derivative financial operations. 40170110000000 Indicate the amount of the corresponding accumulation. 40170111000000 Made deductions related to derivative financial operations. 40170112000000 Indicate the amount of the corresponding deduction. 40170113000000 Obtained losses in derivative financial operations with related parties in the terms of article 28, fraction XIX of the LISR. 40170114000000 Indicate the corresponding amount. 40170115000000 Made payments of initial amounts for the right to acquire or sell, goods, currencies, shares or other securities that did not trade on recognized markets according to what is referred to in article 28, fraction XXIV of the LISR. 40170116000000 Indicate the corresponding amount. Insufficient capitalization: 40170117000000 Determined non-deductible interest according to what is provided by article 28, fraction XXVII of the LISR. 40170118000000 Annual average balance of all debts of the taxpayer that accrued interest payable, determined in the terms of article 28, fraction XXVII of the LISR. 40170119000000 Equity capital at the beginning of the year determined in the terms of article 28, fraction XXVII of the LISR. 40170120000000 Equity capital at the end of the year determined in the terms of article 28, fraction XXVII of the LISR. 40170121000000 Average equity capital. 40170122000000 Average equity capital divided by three. 40170123000000 Annual average balance of taxpayer's debts contracted with related parties resident abroad, determined in the terms of article 28, fraction XXVII of the LISR. 40170124000000 Non-deductible interest determined in the terms of article 28, fraction XXVII of the LISR. 40170125000000 Opted to consider as equity capital of the year the initial and final balances of the year of their capital accounts for contributions, net fiscal profit and reinvested net fiscal profit.

Monday, January 20, 2025 OFFICIAL GAZETTE 421

Corresponding adjustments

40170126000000 Did you make any adjustments in transfer pricing matters during the fiscal year (in the same year subject to review or for previous years) as a result of applying what is stated in the transfer pricing documentation of any related party resident abroad?

40170127000000 If yes, indicate the amount thereof.

40170128000000 The adjusted fiscal year (1).

40170129000000 The adjusted fiscal year (2).

40170130000000 The adjusted fiscal year (3).

40170131000000 Did you make corresponding adjustments in transfer pricing matters during the fiscal year (in the same year subject to review or for previous years) without complying with what is established in Article 184 of the Income Tax Law (LISR)?

40170132000000 If yes, indicate the amount thereof.

40170133000000 The adjusted fiscal year (1).

40170134000000 The adjusted fiscal year (2).

40170135000000 The adjusted fiscal year (3).

40170136000000 Did you make corresponding adjustments in transfer pricing matters during the fiscal year (in the same year subject to review or for previous years) as a result of operations with related parties resident in countries with which Mexico has not concluded international treaties in tax matters and carried out by the authorities of said countries?

40170137000000 If yes, indicate the amount thereof.

40170138000000 The adjusted fiscal year (1).

40170139000000 The adjusted fiscal year (2).

40170140000000 The adjusted fiscal year (3).

Article 76-A of the LISR (2024)

40170141000000 You are obligated to file the informational declaration provided for in fraction I (master related party declaration).

40170142000000 You are obligated to file the informational declaration provided for in fraction II (local related party declaration).

40170143000000 You are obligated to file the informational declaration provided for in fraction III (country by country).

If yes in the last case, specify the basis for the obligation:

40170144000000 For being a multinational controlling legal entity (fraction III, subsection a)

40170145000000 For being designated (fraction III, subsection b)

422 OFFICIAL GAZETTE Monday, January 20, 2025

Do you know if the multinational controlling legal entity to which your company belongs is obligated to file directly or through a designated entity the following informational declarations of related parties:

40170146000000 Obligation to file the master declaration.

40170147000000 Obligation to file the country by country declaration.

Annual informational declarations of related parties of 2023 filed in 2024 (for the purposes of Article 76-A of the LISR)

40170148000000 Did you file in due time and form the master informational declaration of the multinational corporate group for the 2023 fiscal year?

40170149000000 Date of filing (last filed).

40170150000000 Did you file in due time and form the local informational declaration of related parties for the 2023 fiscal year?

40170151000000 Date of preparation of the information and transfer pricing documentation associated with the declaration.

40170152000000 Date of filing (last filed).

40170153000000 Did you file in due time and form the country by country informational declaration of the multinational corporate group for the 2023 fiscal year?

40170154000000 Date of filing (last filed).

Operational financial information without the modifications to Bulletin B-3 Statement of Comprehensive Income for 2013 of the Financial Information Standards (applicable fiscal year 2024)

40170155000000 Did you apply the transactional profit margin method based on your global and/or segmented financial information, without considering the modifications to Bulletin B-3 Statement of Comprehensive Income for 2013 of the Financial Information Standards (applicable fiscal year 2024)?

If yes to the above answer, you must present the following information:

40170156000000 Total sales or net income.

Less non-operating concepts:

40170157000000 Gain on sale of fixed assets.

40170158000000 Recovery of accounts.

40170159000000 Dividends.

Monday, January 20, 2025 OFFICIAL GAZETTE 423

40170160000000 Gain on disposal of shares.

40170161000000 Services.

40170162000000 Commissions.

40170163000000 Others.

40170164000000 Sum.

Equal to:

40170165000000 Total of own operational sales or net income.

40170166000000 Cost of sales.

40170167000000 Operating expenses.

Less non-operating concepts:

40170168000000 Other non-operating expenses.

Equal to:

40170169000000 Operating expenses without other non-operating expenses.

40170170000000 Operating profit without the modifications to Bulletin B-3 Statement of Comprehensive Income for 2013 of the Financial Information Standards (applicable fiscal year 2024).

Non-binding criteria

40170171000000 Did the taxpayer apply criteria contrary to those published in the DOF as non-binding criteria in transfer pricing matters of fiscal and customs provisions?

40170172000000 Specify the number(s) of the criterion/criteria.

Value of fixed assets and inventories owned by residents abroad

Value of inventories of raw materials, semi-finished and finished products

40170173000000 January opening balance in dollars.

40170174000000 January opening balance in pesos.

40170175000000 January closing balance in dollars or its equivalent.

40170176000000 January closing balance in pesos.

40170177000000 January average balance in pesos.

40170178000000 February closing balance in dollars or its equivalent.

424 OFFICIAL GAZETTE Monday, January 20, 2025

40170179000000 February closing balance in pesos.

40170180000000 February average balance in pesos.

40170181000000 March closing balance in dollars or its equivalent.

40170182000000 March closing balance in pesos.

40170183000000 March average balance in pesos.

40170184000000 April closing balance in dollars or its equivalent.

40170185000000 April closing balance in pesos.

40170186000000 April average balance in pesos.

40170187000000 May closing balance in dollars or its equivalent.

40170188000000 May closing balance in pesos.

40170189000000 May average balance in pesos.

40170190000000 June closing balance in dollars or its equivalent.

40170191000000 June closing balance in pesos.

40170192000000 June average balance in pesos.

40170193000000 July closing balance in dollars or its equivalent.

40170194000000 July closing balance in pesos.

40170195000000 July average balance in pesos.

40170196000000 August closing balance in dollars or its equivalent.

40170197000000 August closing balance in pesos.

40170198000000 August average balance in pesos.

40170199000000 September closing balance in dollars or its equivalent.

40170200000000 September closing balance in pesos.

40170201000000 September average balance in pesos.

40170202000000 October closing balance in dollars or its equivalent.

40170203000000 October closing balance in pesos.

40170204000000 October average balance in pesos.

40170205000000 November closing balance in dollars or its equivalent.

40170206000000 November closing balance in pesos.

40170207000000 November average balance in pesos.

40170208000000 December closing balance in dollars or its equivalent.

40170209000000 December closing balance in pesos.

40170210000000 December average balance in pesos.

40170211000000 Annual average balance in pesos.

Value of fixed assets pending for deduction

40170212000000 Original amount of the investment for the resident abroad in dollars or its equivalent in another foreign currency.

40170213000000 Original amount of the investment for the resident abroad in pesos.

40170214000000 Accumulated depreciation in dollars or its equivalent in another foreign currency.

Monday, January 20, 2025 OFFICIAL GAZETTE 425

40170215000000 Accumulated depreciation in pesos.

40170216000000 Amount pending for deduction in dollars or its equivalent in another foreign currency.

40170217000000 Amount pending for deduction in pesos.

40170218000000 If you did not opt for what is provided in Article 182 of the LISR, indicate the name of the resident abroad that is considered to have a permanent establishment.

40170219000000 Indicate the tax identification number of the resident abroad that is considered to have a permanent establishment.

40170220000000 Country of residence of the resident abroad.

40170221000000 Income attributable to the permanent establishment in the country under the terms of Article 2 of the LISR.

40170222000000 Value of other income derived from your productive activity related to your maquiladora operation (current RMF).

40170223000000 Did you opt to apply the tax incentive consisting of an additional deduction calculated in accordance with Article 1 of the Decree published in the DOF on December 26, 2013?

40170224000000 Amount of the additional deduction.

40170225000000 Did you opt to apply what is provided in Article 2 of the Decree published in the DOF on December 26, 2013?

Generic tax compliance for maquiladoras

In case the question corresponding to index 40170026000000 was answered with no, answer the following:

40170226000000 Accumulated amount of accrued interest in favor (for the purposes of Article 18, fraction IX of the LISR).

40170227000000 Accumulated amount of accrued exchange gain in favor (for the purposes of Article 18, fraction IX of the LISR).

40170228000000 Accumulated amount of annual inflation adjustment (for the purposes of Article 18, fraction X of the LISR).

40170229000000 Amount deducted for accrued interest payable (for the purposes of Article 25, fraction VII of the LISR).

40170230000000 Amount deducted for accrued exchange loss payable (for the purposes of Article 25, fraction VII of the LISR).

40170231000000 Amount deducted for annual inflation adjustment (for the purposes of Article 25, fraction VIII of the LISR).

426 OFFICIAL GAZETTE Monday, January 20, 2025

Index Concept Data to provide 18.- Informative data For the year ended December 31, 2024 (Figures in pesos)

Taxpayer informative data

40180000000000 You are authorized for notification through the tax mailbox.

Taxpayer informative data as legal representative

40180001000000 You are a partner or shareholder of some taxpayers you represent.

40180002000000 Number of entities in which you participate as legal representative.

Indicate the five main RFCs of the legal entity(ies) in which you participate as legal representative:

40180003000000 RFC 1:

40180004000000 RFC 2:

40180005000000 RFC 3:

40180006000000 RFC 4:

40180007000000 RFC 5:

40180008000000 You are the legal representative of a resident abroad without a permanent establishment in national territory.

Indicate the five main names or corporate names of the residents abroad:

40180009000000 Name 1.

40180010000000 Name 2.

40180011000000 Name 3.

40180012000000 Name 4.

40180013000000 Name 5.

Workers' participation in profits

40180014000000 PTU generated during the year.

40180015000000 PTU not collected in the previous year.

40180016000000 PTU paid during the year.

40180017000000 Taxable rent base for PTU.

Monday, January 20, 2025 OFFICIAL GAZETTE 427

Figures at the end of the year Income Tax

40180018000000 Authorized deductions for Income Tax purposes.

40180019000000 Profit coefficient to apply in the following year.

40180020000000 Income from dividends of persons resident in the country.

40180021000000 Income from dividends of persons resident abroad.

40180022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN.

40180023000000 Accumulable income from the gain realized derived from merger.

40180024000000 Accumulable income from the gain realized derived from spin-off.

40180025000000 Accumulable income from the gain realized derived from capital reductions of societies resident abroad in which the taxpayer is a partner or shareholder.

40180026000000 Accumulable income from the gain realized derived from liquidation of societies resident abroad in which the taxpayer is a partner or shareholder.

40180027000000 Deducted loss derived from merger.

40180028000000 Deducted loss derived from spin-off.

40180029000000 Deducted loss derived from capital reduction.

40180030000000 Deducted loss derived from liquidation of societies.

40180031000000 Total accumulable income.

40180032000000 CUFIN balance determined in accordance with the fifth paragraph of Article 77 of the LISR.

40180033000000 Total amount of payments that are exempt income for the worker.

40180034000000 Deductible amount at 47% (payments that are exempt income for the worker).

40180035000000 Deductible amount at 53% (payments that are exempt income for the worker).

40180036000000 Dividends paid from CUFIN and CUFINRE.

40180037000000 Dividends paid not from CUFIN nor from CUFINRE.

Net fiscal profit account fiscal year 2014 to 2024

40180038000000 Initial CUFIN balance updated.

Plus:

40180039000000 Fiscal result of the year.

Less:

40180040000000 ISR (for the purposes of Article 9, first paragraph LISR).

428 OFFICIAL GAZETTE Monday, January 20, 2025

40180041000000 Non-deductible items, except provisions and reserves (for the purposes of Article 28, fractions VIII and IX LISR).

40180042000000 Effect of Income Tax paid abroad for payment of dividends to the taxpayer (for the purposes of Article 77, fourth paragraph of the LISR).

Equal to:

40180043000000 Positive result.

40180044000000 Negative result (difference referred to in Article 77, fifth paragraph of the LISR).

Plus:

40180045000000 CUFIN balance before dividends.

Plus:

40180046000000 Dividends collected.

Less:

40180047000000 Dividends paid.

Other concepts specify:

40180048000000 (Specify).

40180049000000 (Specify).

40180050000000 (Specify).

40180051000000 (Specify).

40180052000000 (Specify).

40180053000000 Total CUFIN balance at the end of the current year updated from fiscal years 2014 to 2024.

Net fiscal profit account fiscal years 2001 to 2013

40180054000000 Initial CUFIN balance updated.

Plus:

40180055000000 Dividends collected.

Less:

40180056000000 Dividends paid.

Plus:

40180057000000 Inflation adjustment.

Other concepts specify:

40180058000000 (Specify).

40180059000000 (Specify).

40180060000000 (Specify).

Monday, January 20, 2025 OFFICIAL GAZETTE 429

40180061000000 (Specify).

40180062000000 (Specify).

40180063000000 Total CUFIN balance at the end of the year updated from fiscal years 2001 to 2013.

Net fiscal profit account fiscal years prior to 2001

40180064000000 Initial CUFIN balance updated.

Plus:

40180065000000 Dividends collected.

Less:

40180066000000 Dividends paid.

Plus:

40180067000000 Inflation adjustment.

40180068000000 Total CUFIN balance at the end of the year updated from fiscal years prior to 2000.

Reinvested net fiscal profit account

40180069000000 Initial CUFINRE balance updated.

40180070000000 Dividends paid.

Plus:

40180071000000 Inflation adjustment.

Other concepts specify:

40180072000000 (Specify).

40180073000000 (Specify).

40180074000000 (Specify).

40180075000000 (Specify).

40180076000000 (Specify).

40180077000000 Total CUFINRE balance at the end of the year updated.

Updated balances (Income Tax) at the end of the fiscal year of:

40180078000000 Net fiscal profit account.

40180079000000 Reinvested net fiscal profit account.

40180080000000 Net fiscal profit account for investment in renewable energy.

430 OFFICIAL GAZETTE Monday, January 20, 2025

40180081000000 Capital contribution account.

40180082000000 Asset Tax to recover from 10 previous years.

40180083000000 Tax losses from previous years.

Foreign trade

40180084000000 Customs declared value of definitive imports.

40180085000000 Customs declared value of definitive exports.

Value Added Tax

40180086000000 VAT paid at customs during the year.

40180087000000 VAT charged by importation of acquired intangible goods.

40180088000000 VAT charged by importation of use or enjoyment of intangible goods.

40180089000000 VAT charged by importation of services.

40180090000000 Creditable VAT for interest.

40180091000000 VAT credited for importation of acquired intangible goods.

40180092000000 VAT credited for importation of use or enjoyment of intangible goods.

40180093000000 VAT credited for importation of services.

40180094000000 Value of acts or activities taxed at the 8% rate.

40180095000000 Total VAT of acts or activities paid at the 8% rate.

40180096000000 Value of acts or activities not subject.

40180097000000 Value of acts or activities exempt.

Special Tax on Production and Services

40180098000000 IEPS paid at customs during the year.

40180099000000 Number of cigarettes sold during the year.

40180100000000 Number of cigarettes imported during the year.

40180101000000 Quantity of liters purchased of gasoline less than 91 octane during the year.

40180102000000 Quantity of liters purchased of gasoline greater than or equal to 91 octane during the year.

40180103000000 Quantity of liters purchased of diesel during the year.

40180104000000 Did you make final sales to the general public in national territory during the year of gasoline and/or diesel?

If yes to the previous index, you must manifest information in the following lines:

40180105000000 Quantity of liters sold of gasoline less than 91 octane during the year.

Monday, January 20, 2025 OFFICIAL GAZETTE 431

40180106000000 Quantity of liters sold of gasoline greater than or equal to 91 octane during the year.

40180107000000 Quantity of liters sold of diesel during the year.

40180108000000 Biodiesel and its mixtures referred to in fraction I of section A, of Article 16 of the LIF 2024.

40180109000000 Biodiesel and its mixtures referred to in fraction IV of section A, of Article 16 of the LIF 2024.

Financial consolidation information

40180110000000 You are a controlling entity in terms of the accounting information standard applicable to the taxpayer.

Note: in case of an affirmative answer to the previous index, you must manifest information in the following two indices:

40180111000000 Total consolidated sales or net income determined in accordance with the accounting information standard applicable to the taxpayer.

40180112000000 You have subsidiaries in terms of the accounting information standard applicable to the taxpayer abroad, or permanent establishments resident or located abroad.

Disposal of shares

40180113000000 Did you dispose of shares?

40180114000000 Date of the operation.

40180115000000 Type of disposal.

40180116000000 Others (specify).

40180117000000 Name of the issuing society of the disposed shares.

40180118000000 Country of fiscal residence of the issuer.

40180119000000 RFC or ID.

40180120000000 Number of shares disposed.

40180121000000 Indicate if you obtained the benefit of treaties to avoid double taxation.

40180122000000 Sale price.

40180123000000 Fiscal cost of the shares.

40180124000000 Did you apply losses from disposal of shares?

If yes, indicate:

40180125000000 If at the end of the fiscal year in question, the taxpayer has tax losses from disposal of shares pending to apply.

40180126000000 Total amount of losses from disposal of shares at the end of the year.

40180127000000 Amount of the loss from disposal of shares determined.

432 OFFICIAL GAZETTE Monday, January 20, 2025

40180128000000 Indicate if at the end of the fiscal year in question, the taxpayer has pending amounts to credit for the concept of Income Tax paid abroad in accordance with Article 5 of the LISR.

If yes, indicate:

40180129000000 Amount pending to credit.

40180130000000 Concept for which the Income Tax was paid abroad.

This annex consists of 22 columns and is divided into five parts.

Part I

Index Concept Data to provide 19.- Information of the members of the legal entities as coordinated For the year ended December 31, 2024 RFC of the member (Figures in pesos)

Name or corporate name of the members who opt to pay the tax through the coordinated entity

40190000000000 (Specify).

40190001000000 Total.

Name or corporate name of the members who opt to pay the tax individually

40190002000000 (Specify).

40190003000000 Total.

Part II

Data to provide

Total accumulable income ISR

Total authorized deductions ISR

Amount of the 8% deduction on accumulable income without documentation (RFA)

Fiscal profit Concepts diminishing the fiscal profit

Monday, January 20, 2025 OFFICIAL GAZETTE 433 Part III Data to be provided Taxable income Fiscal loss ISR payable ISR in favor Amount of the IEPS credit for the acquisition of diesel against the ISR payable (for the purposes of Article 16, fraction IV of the LIF) Part IV Data to be provided Amount of the credit for 50% of expenses for the use of highway infrastructure against the ISR payable (for the purposes of Article 16, fraction V of the LIF) PTU to distribute Total amount of investments in freight and passenger transport equipment of each member in the fiscal year Number of units of freight and passenger transport equipment used by the member during the fiscal year Date of the notice presented by the member to the SAT (for the purposes of Article 73 of the LISR) Part V Data to be provided Total amount of the member's income according to settlement (for the purposes of Article 72, fraction IV of the LISR) Total amount of the member's deductions according to settlement (for the purposes of Article 72, fraction IV of the LISR) Total amount of withholdings corresponding to the member according to settlement (for the purposes of Article 72, fraction III of the LISR) Total amount of taxes paid on behalf of the member (for the purposes of Article 72, fraction VI of the LISR) This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to be provided 20.- Operations carried out with residents abroad For the fiscal year ended December 31, 2024 Tax identification number (Amounts in pesos) Note: Information from this annex is only captured when 'yes' has been marked in concept 40D090000, of the general data annex.

434 OFFICIAL GAZETTE Monday, January 20, 2025 Income Tax Name or corporate name Accruals 40200000000000 (Specify). 40200001000000 Total accruals. Authorized deductions 40200002000000 (Specify). 40200003000000 Total authorized deductions. Part II Data to be provided Type of operation If in the "type of operation" column, you have selected any of the concepts of "other income" or "other payments", specify concept Country of residence Mexico has a broad agreement on the exchange of information with the country in the previous column (yes or no) Part III Data to be provided Amount of the operation Indicate if it is a related party (yes or no) Did you withhold and remit for this operation (yes or no) ISR rate by withholding determined by audit Part IV ISR withheld paid Difference Did you apply the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no)

Monday, January 20, 2025 OFFICIAL GAZETTE 435 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 21.- Investments For the fiscal year ended December 31, 2024 Balance pending to deduct at the beginning of the fiscal year Plus: MOI of the acquisitions during the fiscal year (Amounts in pesos) Fixed assets 40210000000000 Buildings. 40210001000000 Buildings in progress. 40210002000000 Properties considered historical. 40210003000000 Railways. 40210004000000 Furniture and office equipment. 40210005000000 Airplanes. 40210006000000 Vessels. 40210007000000 Transport equipment: automobiles. 40210008000000 Transport equipment: automobiles with propulsion by rechargeable electric batteries and electric automobiles with internal combustion engine or powered by hydrogen. 40210009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion by rechargeable electric batteries. 40210010000000 Transport equipment (others). 40210011000000 Fixed equipment for feeding electric vehicles. 40210012000000 Computer equipment. 40210013000000 Dies, molds, matrices and tooling. 40210014000000 Telephone communications. 40210015000000 Satellite communications. 40210016000000 Land (acquisition cost). 40210017000000 Adaptation of facilities for people with disabilities. 40210018000000 Machinery and equipment for the generation of energy from renewable sources or efficient electricity cogeneration systems. 40210019000000 Machinery and equipment.

436 OFFICIAL GAZETTE Monday, January 20, 2025 40210020000000 Oil pipelines, gas pipelines, terminals, and storage tanks for hydrocarbons. 40210021000000 Investments made for exploration, secondary and enhanced recovery, and non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 40210022000000 Investments made for the development and exploitation of oil or natural gas fields (applicable to hydrocarbon taxpayers). 40210023000000 Investments made in storage and transport infrastructure (applicable to hydrocarbon taxpayers). 40210024000000 Other fixed assets. 40210025000000 Sum of fixed assets. Deferred expenses and charges 40210026000000 Patents. 40210027000000 Registered trademarks. 40210028000000 Royalties. 40210029000000 Installation expenses. 40210030000000 Organization expenses. 40210031000000 Concessions. 40210032000000 Other deferred expenses and charges. 40210033000000 Sum of deferred expenses and charges. Expenditures in pre-operational periods 40210034000000 (Specify). 40210035000000 Sum of pre-operational expenditures. 40210036000000 Total investments. Part II Data to be provided Less: disposals and/or write-offs in the fiscal year Less: deduction in the fiscal year Less: immediate deduction in the fiscal year Balance pending to deduct at the end of the fiscal year

Monday, January 20, 2025 OFFICIAL GAZETTE 437 This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to be provided 22.- Accounts and documents receivable and payable in national and foreign currency For the fiscal year ended December 31, 2024 Tax identification number or RFC Country of fiscal residence (Amounts in pesos) Note: Information from this annex is only captured when 'yes' has been marked in concept 40D091000, of the general data annex. Accounts receivable Name, denomination or corporate name of the debtor 40220000000000 (Specify). 40220001000000 Total accounts receivable. Accounts payable Name, denomination or corporate name of the creditor 40220002000000 (Specify). 40220003000000 Total accounts payable. Part II Data to be provided Type of currency Age of the account receivable and payable (months) Balance in foreign currency Balance in national currency Indicate if the account comes from a merger, spin-off of companies or assignment of rights or obligations Concept most important that originated the balance Part III Data to be provided In case that in the column "concept most important that originated the balance", you have selected any of the concepts of "other debtor" or "other creditor", specify concept: Indicate if it is a related party (yes or no) Generated interest (yes or no) Indicate if the account receivable or payable is covered by any financial derivative instrument. (yes or no)

438 OFFICIAL GAZETTE Monday, January 20, 2025 This annex consists of 27 columns and is divided into six parts. Part I Index Concept Data to be provided 23.- Loans For the fiscal year ended December 31, 2024 Tax identification number or RFC Outstanding balance of the loan at December 31 of 2023 (Amounts in pesos) Note: Information from this annex is only captured when 'yes' has been marked in concept 40D092000, of the general data annex. Name, denomination or corporate name of the resident abroad Related parties 40230000000000 (Specify). 40230001000000 Total related parties. Non-related parties 40230002000000 (Specify). 40230003000000 Total non-related parties. Name, denomination or corporate name of the resident in Mexico Related parties 40230004000000 (Specify). 40230005000000 Total related parties. Non-related parties 40230006000000 (Specify). 40230007000000 Total non-related parties.

Monday, January 20, 2025 OFFICIAL GAZETTE 439 Part II Data to be provided Type of financing In case that in the column "type of financing" you have selected the concept "other", specify concept: Was the effective beneficiary of interests (yes or no) Number of registration of the creditor resident abroad before the SAT valid during the fiscal year audited Country of residence for fiscal purposes Part III Data to be provided Type of currency Currency conversion Date on which the currency conversion was performed Denomination of the interest rate Percentage of the interest rate Part IV Data to be provided Total amount of interest paid and/or accrued Withholding rate of the ISR ISR withheld in the fiscal year Validity of the loan from Validity of the loan to Part V Data to be provided Outstanding balance at December 31 of 2024 Frequency of payability of interest payment In case that in the column "frequency of payability of interest payment" you have selected the concept "other", Specify Concept: Guaranteed the loan (yes or no) Total amount of interest deducted in the audited fiscal year Part VI Destination of the Capital borrowed Made placements abroad (yes or no) Number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico

440 OFFICIAL GAZETTE Monday, January 20, 2025 This annex consists of 13 columns and is divided into three parts. Part I Index Concept Data to be provided 24.- Integration of fiscal losses from previous years For the fiscal year ended December 31, 2024 2023 2022 (Amounts in pesos) Note: Information from this annex is only captured when 'yes' has been marked in concept 40D048000, of the general data annex. 40240000000000 The applied loss comes wholly or partially from a spin-off. 40240001000000 Indicate the RFC of the spun-off entity. 40240002000000 Indicate the amount applied in the fiscal year, coming from the spin-off. Note: in case of successive spin-offs, you must manifest through the annex called additional information of the audit report, the information corresponding to the indices above. 40240003000000 Original amount of the fiscal loss. 40240004000000 INPC of the last month of the fiscal year in which the fiscal loss was generated. 40240005000000 INPC of the first month of the second half of the fiscal year in which the fiscal loss was generated. 40240006000000 Update factor of the period. 40240007000000 Fiscal loss updated for the fiscal year in which it was generated. 40240008000000 INPC of the last month of the first half of the fiscal year in which the fiscal loss is applied or updated. 40240009000000 INPC of the month in which the fiscal loss was last updated. 40240010000000 Update factor of the period. 40240011000000 Fiscal loss updated in the fiscal year in which it is applied or updated. Note: the concepts of indices 40240008000000 to 40240011000000 must be repeated to update the fiscal losses occurring from 2013 to 2022, or applied in the fiscal years of 2014 to 2023.

Monday, January 20, 2025 OFFICIAL GAZETTE 441 40240012000000 (Amount of the decrease in the fiscal loss in the fiscal year:) Note: the concept of index 40240012000000 must be repeated as many times as necessary to indicate the fiscal year in which the fiscal losses are amortized, noting the amount applied in the column corresponding to the fiscal loss. 40240013000000 Amount of the fiscal loss pending to be applied. Part II Data to be provided 2021 2020 2019 2018 2017 2016 2015 Part III Data to be provided 2014 2013 This annex consists of 30 columns and is divided into seven parts. Part I Index Concept Data to be provided 25.- Operations subject to preferential tax regimes For the fiscal year ended December 31, 2024 Tax identification number Country of fiscal residence (Amounts in pesos) Note: Information from this annex is only captured when 'yes' has been marked in concept 40D334000, of the general data annex. Name or corporate name Income 40250000000000 (Specify). 40250001000000 Total income.

442 OFFICIAL GAZETTE Monday, January 20, 2025 Expenses 40250002000000 (Specify). 40250003000000 Total expenses. Part II Data to be provided Effective rate of the Income Tax paid abroad (less than 75% of what would be paid in Mexico) Type of currency of the country of fiscal residence Type of income In case that in the column "type of income", you have selected "other income", specify concept Total amount of profits or fiscal losses in the shareholding Part III Data to be provided Total income accruals or taxable in the fiscal year Direct participation or indirect participation average per day of the taxpayer in the fiscal year (percentage): percentage Direct participation or indirect participation average per day of the taxpayer in the fiscal year (percentage): amount Contributions and refunds: total amount of investments or contributions made during the fiscal year Contributions and refunds: total amount of capital refunds received during the fiscal year Part IV Data to be provided The accounting is available to the authority (yes or no) Does it have any interposed entity (yes or no) Data of the entity located in preferential tax regime: Total of profits or fiscal losses of the fiscal year Data of the entity located in preferential tax regime: total profits distributed in the fiscal year Data of the entity located in preferential tax regime: Total amount of assets not related to the business activity Part V Data to be provided Data of the entity located in preferential tax regime: total amount of assets related to the business activity In the case of income generated in participation with other entities, do you have the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity that the entity in which it participates performs Operations with trust or with the entity or foreign legal figure transparent fiscally, indicate if the information is for the case of income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure transparent fiscally, description of the object of the trust

Monday, January 20, 2025 OFFICIAL GAZETTE 443 Part VI Data to be provided Trust or entity or foreign legal figure transparent fiscally: validity of Trust or entity or foreign legal figure transparent fiscally: validity to Character with which it participates in the trust or in the entity or foreign legal figure transparent fiscally Indicate if you used a tax rate or exemption provided in any treaty that Mexico has celebrated to avoid double taxation Preferential rate by treaty Part VII Data to be provided Income tax subject to REFIPRES This annex consists of 22 columns and is divided into six parts. Part I Index Concept Data to be provided 26.- Net interest deduction of the fiscal year (for the purposes of Article 28, fraction XXXII of the LISR) For the fiscal year ended December 31, 2024 Amount of the accruals of the previous fiscal year of each of the persons members of the group or of each related party Tax identification number or RFC of each of the persons members of the group or of each related party (Amounts in pesos) Name or corporate name 40260000000000 (Specify). 40260001000000 Total. Part II Data to be provided Amount of the accruals of the previous fiscal year of the taxpayer Total accruals of the previous fiscal year of the taxpayer and of all persons members of the group or of all related parties Proportion of Income Deduction limit of the taxpayer

444 OFFICIAL GAZETTE Monday, January 20, 2025 Part III Data to be provided Total of interest accrued that derive from debts (deductible amounts) Net interest pending to deduct from previous fiscal years (applicable from fiscal year 2021) Total of interest income accrued Net Interest Part IV Data to be provided Profit (fiscal loss) Total of interest accrued that derive from debts (deductible amounts) Total amount deducted from Fixed Assets Total amount deducted from Deferred Expenses Part V Data to be provided Total amount deducted from Deferred Charges Total amount deducted from expenditures made in pre-operational periods Adjusted fiscal profit Net interest limit Part VI Data to be provided Non-deductible interest It is located in any of the exceptions established in Article 28, fraction XXXII of the LISR (yes or no) The questionnaires listed below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation. Every question must be understood with respect to the fiscal year subject to review. In those questions that do not apply to the taxpayer, as well as when in the opinion of the public accountant who answers the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row can be left blank, making the corresponding clarifications in the report on the review of the taxpayer's tax situation, since if not done so, the Tax Administration Service will understand that the taxpayer had the questioned obligation and did not comply with it. Index Concept Data to be provided Comments Fiscal diagnosis questionnaire (public accountant review) For the fiscal year ended December 31, 2024 Audit procedures applied for the review of financial statements

Monday, January 20, 2025 OFFICIAL GAZETTE 445 40270000000000 Performed the evaluation of the taxpayer's internal control. 40270001000000 In the affirmative case to the previous index, retains the evidence of the internal control evaluation in its working papers. 40270002000000 Detected weaknesses or deviations related to the structure of the taxpayer's internal control with repercussion on its tax situation. Note: in the affirmative case, describe the irregularities in the report on the review of the tax situation. 40270003000000 As a consequence of the performance of its work, proposed financial adjustments that affected the taxpayer's tax situation. 40270004000000 As a consequence of the performance of its work found differences in immaterial items that may have fiscal repercussion. 40270005000000 In the affirmative case to the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected by the date of submission of the tax audit report the following: 40270006000000 Items that the taxpayer incorrectly deducted in the ISR. 40270007000000 Income that the taxpayer omitted in the Income Tax. 40270008000000 Acts or activities that the taxpayer omitted in the VAT. 40270009000000 Improper credits made against the ISR. 40270010000000 Improper credits made against the VAT. In the negative case, explain the reasons in the report on the review of the taxpayer's tax situation. 40270011000000 In case of having detected in its audit any irregularity of those indicated in indices 40270006000000 to 40270010000000, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation. 40270012000000 In case of having answered affirmatively in index 40270004000000, revealed this circumstance in the report on the review of the taxpayer's tax situation.

446 OFFICIAL GAZETTE Monday, January 20, 2025 According to its audit tests, the scope thereof, and with the evidence that it retains in its working papers, answer if it ensured that the taxpayer complied with the following: 40270013000000 The taxpayer received advice from an expert from direction in tax matters. In the affirmative case, indicate: 40270014000000 Evaluated the competence, capacity and objectivity of the direction's expert in tax matters. 40270015000000 Obtained knowledge of the expert's work. 40270016000000 Evaluated the adequacy of the expert's work. 40270017000000 If the taxpayer obtained a document by writing. Income Tax (ISR) Income (ISR) 40270018000000 In case that the taxpayer has not given compliance to what is provided in indices 40D173000 to 40D210000 of the fiscal diagnosis, the corresponding corrections were proposed. 40270019000000 In the affirmative case, the taxpayer presented complementary declarations on account of this review. Deductions (ISR) 40270020000000 In case that the taxpayer has not given compliance to what is provided in indices 40D211000 to 40D249000 of the fiscal diagnosis, it was proposed that the corresponding items be made non-deductible. 40270021000000 In the affirmative case, the taxpayer presented complementary declarations on account of this review. Multiple informative declaration 40270022000000 Verified the information contained in the annex information on payments and withholdings of ISR, VAT and IEPS (for the purposes of Article nine of the transitional provisions of the LISR 2014, fraction X). 40270023000000 Verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of Article nine of the transitional provisions of the LISR 2014, fraction X).

Monday, January 20, 2025 OFFICIAL GAZETTE 447 40270024000000 Verified the information contained in the annex regarding residents abroad (for the purposes of Article 76, fraction VI, of the Income Tax Law). 40270025000000 Verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of Article 178 of the Income Tax Law). 40270026000000 Verified the information contained in the annex of operations carried out through trusts (for the purposes of Article 76, fraction XIII of the Income Tax Law). Deferred Tax (Income Tax) 40270027000000 State whether, in accordance with audit standards and procedures, sufficient and competent corroborating evidence was obtained for the purpose of verifying the determination of deferred tax by the taxpayer. Preferential Tax Regimes 40270028000000 Verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax (VAT) Acts or Activities (VAT) 40270029000000 In the event that the taxpayer has not complied with what is provided in indices 40D351000 to 40D356000 of the tax diagnosis, proposed that the corresponding corrections be made. 40270030000000 In the affirmative, the taxpayer filed supplementary declarations as a result of this review. Credit Accreditation (VAT) The following VAT accreditation requirements were verified. 40270031000000 In the event that the taxpayer has not complied with what is provided in indices 40D357000 to 40D371000 of the tax diagnosis, proposed that the corresponding corrections be made in the accreditation. 40270032000000 In the affirmative, the taxpayer filed supplementary declarations as a result of this review.

448 OFFICIAL GAZETTE Monday, January 20, 2025 Index Concept Data to Provide Questionnaire on Transfer Pricing (Public Accountant Review) For the fiscal year ended December 31, 2024 Based on your audit tests, the scope thereof, and the evidence you retain in your working papers, answer whether you ensured that the taxpayer complied with the following: Insufficient Capitalization (for the purposes of Article 28, fraction XXVII of the Income Tax Law) 40280000000000 Verified whether the taxpayer complied with the provisions of Article 28, fraction XXVII of the Income Tax Law. 40280001000000 Detected any non-compliance with the provisions of Article 28, fraction XXVII of the Income Tax Law. 40280002000000 Amount of non-deductible interest due to insufficient capitalization. If considering fiscal accounts for the calculation, indicate the amount of: 40280003000000 Capital contribution accounts. 40280004000000 Net fiscal profit and net reinvested profit. 40280005000000 In the event that you observed that the taxpayer's responses to indices 40170117000000 and/or 40170125000000 of Annex 17 were incorrect and detected any tax non-compliance, indicated any qualification in your report on the review of the taxpayer's tax situation. 40280006000000 Additionally, if you answered affirmatively to index 40280005000000, indicated any qualification in your opinion. Corroborating Documentation of Transfer Prices (Transfer Pricing Study) for Operations with Related Parties Resident Abroad (for the purposes of Article 76, fraction IX of the Income Tax Law) 40280007000000 Verified that the taxpayer formally complied with this tax obligation. 40280008000000 In the event of non-compliance by the taxpayer, transactions with related parties that represented a cost or expense to them were considered deductible. 40280009000000 In the event of non-compliance by the taxpayer with this tax obligation, mentioned such circumstance as a qualification in your report on the review of the taxpayer's tax situation. 40280010000000 In the event of non-compliance by the taxpayer, mentioned such circumstance as a qualification in your opinion.

Monday, January 20, 2025 OFFICIAL GAZETTE 449 Verified that the corroborating documentation of transfer prices, for operations with related parties (for the purposes of Article 76, fraction IX of the Income Tax Law), included the following: Note: The questions referred to in indices 40280011000000 to 40280028000000 will only be answered if "yes" was answered in index 40170036000000 of Annex 17. 40280011000000 1) Name, corporate name or trade name, address, and tax residence of the related persons with whom operations were carried out. 40280012000000 2) That all related parties were considered in accordance with the definition contained in the fifth and sixth paragraphs of Article 179 of the Income Tax Law. 40280013000000 3) Documentation demonstrating direct and indirect participation between related parties. 40280014000000 4) Information regarding functions or activities for each type of operation evaluated. 40280015000000 5) Information regarding assets used in each type of operation evaluated. 40280016000000 6) Information regarding risks assumed in each type of operation evaluated. 40280017000000 7) Information and documentation on operations with related parties and their amounts, for each related party and for each type of operation evaluated. 40280018000000 8) Method applied in accordance with Article 180 of the Income Tax Law for each type of operation evaluated. 40280019000000 9) Information and documentation on comparable operations or companies for each type of operation evaluated. 40280020000000 10) It was identified in the accounting records that all operations with related parties resident abroad were properly recorded. 40280021000000 In the event that any of the points mentioned above were not fulfilled, indicate if you mentioned such circumstance in your report on the review of the taxpayer's tax situation. 40280022000000 In the event that any of the points mentioned above were not fulfilled, indicate if you mentioned such circumstance in your opinion. 40280023000000 Verified that in the corroborating documentation of transfer prices, it was concluded that the operations carried out with related parties by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations. 40280024000000 In the event of a negative conclusion, indicate if you revealed any qualification in the report on the review of the taxpayer's tax situation. 40280025000000 In the event of a negative conclusion in the corroborating documentation, indicate if you revealed any qualification in the opinion.

450 OFFICIAL GAZETTE Monday, January 20, 2025 40280026000000 In the event that the corroborating documentation of transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, revealed any qualification in the report on the review of the taxpayer's tax situation. 40280027000000 In the event that the corroborating documentation of transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, revealed any qualification in the opinion. 40280028000000 In these latter cases, considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. Informational Declaration of Operations with Related Parties (for the purposes of Article 76, fraction X of the Income Tax Law) 40280029000000 Verified the timely presentation of the information on operations with related parties, carried out during the immediate previous year (Annex 9 DIM). 40280030000000 Verified if the figures reported in that declaration coincide with those stated in the documentation referred to in Article 76, fraction IX of the Income Tax Law (transfer pricing study). 40280031000000 Verified from a formal point of view the correct filling out of the information on operations with related parties, carried out during the immediate previous year (Annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties resident abroad (for the purposes of Article 76, fraction IX of the Income Tax Law). 40280032000000 In the event that errors were observed in the filling out, mentioned such circumstance as a qualification in your report on the review of the taxpayer's tax situation. In the negative, specify: 40280033000000 Considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. 40280034000000 In the event of non-compliance, mentioned such circumstance as a qualification in your report on the review of the taxpayer's tax situation. 40280035000000 In the event of non-compliance, mentioned such circumstance as a qualification in your opinion. Annual Informational Declarations of Related Parties (for the purposes of Article 76-A, fraction X of the Income Tax Law) of 2023 presented in 2024 40280036000000 Verified the timely and proper presentation of the informational master declaration of related parties of the multinational business group corresponding to the fiscal year 2023.

Monday, January 20, 2025 OFFICIAL GAZETTE 451 40280037000000 Verified the timely and proper presentation of the informational local declaration of related parties corresponding to the fiscal year 2023. 40280038000000 Verified the timely and proper presentation of the country-by-country informational declaration of the multinational business group corresponding to the fiscal year 2023. 40280039000000 In the event that errors were observed in the filling out of the annual informational declarations of related parties corresponding to the fiscal year 2023, mentioned such circumstance as a qualification in your report on the review of the taxpayer's tax situation. Compliance with the obligation regarding operations with related parties (for the purposes of Article 76, fraction XII of the Income Tax Law) 40280040000000 Verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations. 40280041000000 In the negative, considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. 40280042000000 In the event of a negative conclusion in the documentary evidence, indicate if you revealed any qualification in the report on the review of the taxpayer's tax situation. 40280043000000 In the event of a negative conclusion in the documentary evidence, indicate if you revealed any qualification in your opinion. 40280044000000 Verified in the documentary evidence referred to in index 40280040000000 the application of the transfer pricing methods established in Article 180 of the Income Tax Law in the terms of the third paragraph of said article. 40280045000000 In the event that they were not applied, indicate if you revealed any qualification in the report on the review of the taxpayer's tax situation, or in your opinion. Operations with Related National Parties Reported 40280046000000 In the event that "yes" was indicated in index 40D044000 of the "general data" annex, verified that the informational declaration for its operations with related parties resident abroad (For the purposes of Article 76, fraction X of the Income Tax Law, Annex 9 of the DIM) includes operations with related parties resident in national territory. Transfer Pricing Adjustments 40280047000000 Verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions that all requirements established in rule 3.9.1.3. of the 2024 Fiscal Miscellaneous Resolution were met.

452 OFFICIAL GAZETTE Monday, January 20, 2025 Interest Considered as Dividends (for the purposes of Article 11 of the Income Tax Law) 40280048000000 In the event that you observed that the taxpayer's responses to indices 40170071000000 and/or 40170072000000 of Annex 17 were incorrect and led to a tax non-compliance, indicated any qualification in your report on the review of the taxpayer's tax situation, or in your opinion. Transfer Pricing Methodology (for the purposes of Article 180 of the Income Tax Law) for Transactions with Related Parties 40280049000000 Verified that in the corroborating documentation of transfer prices, there is evidence that the uncontrolled comparable price method (provided for in fraction I of Article 180 of the Income Tax Law) was attempted to be applied first for each of its transactions with related parties that it validated in its transfer pricing studies. 40280050000000 Observed any formal inconsistency on the part of the taxpayer in the responses of the taxpayer's information regarding its operations with related parties. 40280051000000 In the affirmative, revealed any qualification in the report on the review of the taxpayer's tax situation, or in your opinion. 40280052000000 Verified the application by the taxpayer of what is provided in Article 1 of the Decree published in the Official Gazette on December 26, 2013. 40280053000000 Verified that operations with related parties that are not related to maquiladora operations have complied with the tax provisions on transfer pricing. 40280054000000 In the event of non-compliance by the taxpayer (indices 40280052000000 to 40280053000000), mentioned such circumstance as a qualification in your report on the review of the taxpayer's tax situation. C. Guide Format for the Presentation of the Financial Statement Audit Opinion, Applicable to Exchange Houses, for the Fiscal Year 2024. Index Concept Data to Provide Taxpayer Identification Data 07A000000 RFC: 07A001000 Corporate name or trade name:

Monday, January 20, 2025 OFFICIAL GAZETTE 453 Tax Address: 07A002000 Federative Entity: 07A003000 Borough or Municipality: 07A004000 Neighborhood or Locality: 07A005000 Postal Code: 07A006000 Street, exterior and interior number: 07A007000 City or Population: 07A008000 Telephone: 07A009000 Email: 07A010000 Name of the economic group to which it belongs: 07A011000 Activity Key for Tax Purposes: Taxpayer Declaration: I declare that the information provided in this document reflects the real operations carried out during the fiscal year, which are registered in the accounting records and are supported by corroborating documentation. 07A012000 Name of the taxpayer: Public Accountant Identification Data 07B000000 RFC: 07B001000 Name (paternal surname, maternal surname, given name(s)): 07B002000 CURP: 07B003000 Registration Number: Tax Address: 07B004000 Federative Entity: 07B005000 Borough or Municipality: 07B006000 Neighborhood or Locality: 07B007000 Postal Code: 07B008000 Street, exterior and interior number: 07B009000 City or Population: 07B010000 Telephone of the CPA or Firm: 07B011000 Email: 07B012000 Email of the tax mailbox: 07B013000 College to which it belongs:

454 OFFICIAL GAZETTE Monday, January 20, 2025 07B014000 Name of the Firm: 07B015000 RFC of the Firm: 07B016000 Registration Number of the Firm: Declaration of the Public Accountant who Audited: I declare that the information provided by the cited taxpayer is contained in books, records, documents, and declarations in the possession of the taxpayer itself, which I examined, as I state in the independent auditor's report and in the report on the review of the taxpayer's tax situation which I attach. 07B017000 Name of the Public Accountant who Audited: Legal Representative Identification Data 07C000000 RFC: 07C001000 Name (paternal surname, maternal surname, given name(s)): 07C002000 National: 07C003000 Foreigner: 07C004000 CURP: Tax Address: 07C005000 Federative Entity: 07C006000 Borough or Municipality: 07C007000 Neighborhood or Locality: 07C008000 Postal Code: 07C009000 Street, exterior and interior number: 07C010000 City or Population: 07C011000 Telephone: 07C012000 Email: 07C013000 Deed Number: 07C014000 Notary Number: 07C015000 Entity in which the Notary is located: 07C016000 Date of Power of Attorney: 07C017000 Date of Appointment: Declaration of the Legal Representative: I declare that the information provided in this document reflects the real operations carried out by my represented entity during the fiscal year, which are registered in the accounting records and are supported by corroborating documentation. 07C018000 Name of the Legal Representative:

Monday, January 20, 2025 OFFICIAL GAZETTE 455 Index Concept Data to Provide General Data 07D000000 Competent Authority: 07D001000 Headquarters to which the ADAF belongs: 07D002000 Administration: 07D003000 Mandatory or Optional: 07D004000 Opted to audit its financial statements by taxable income (for the purposes of Article 32-A of the Federal Tax Code). 07D005000 Opted to audit its financial statements by the value of its assets (for the purposes of Article 32-A of the Federal Tax Code). 07D006000 Opted to audit its financial statements by the number of workers (for the purposes of Article 32-A of the Federal Tax Code). 07D007000 In the negative for all questions in indices 07D004000, 07D005000, and 07D006000 above, mention the reason for presenting the audit opinion. 07D008000 Is part of a partnership in participation. 07D009000 Is part of a trust. In the affirmative to the previous index, indicate the corporate name or trade name of the trust: 07D010000 Corporate name or trade name of the settlor. 07D011000 Corporate name or trade name of the trustee. 07D012000 Corporate name or trade name of the beneficiary (1). 07D013000 Corporate name or trade name of the beneficiary (2). 07D014000 Corporate name or trade name of the beneficiary (3). 07D015000 First audit. 07D016000 It is a company specialized in the investment in energy, electricity, and infrastructure assets. 07D017000 Special taxpayer type. 07D018000 Parent company. 07D019000 Subsidiary company. 07D020000 Start date of the fiscal year. 07D021000 End date of the fiscal year.

456 OFFICIAL GAZETTE Monday, January 20, 2025 07D022000 Start date of the previous fiscal year. 07D023000 End date of the previous fiscal year. 07D024000 Type of opinion. Indicate the RFC of the natural or legal person(s) that provided fiscal advice to the taxpayer, through a written opinion: 07D025000 RFC 1: 07D026000 RFC 2: 07D027000 RFC 3: 07D028000 RFC 4: 07D029000 RFC 5: Tax Effects 07D030000 Carried out operations with related parties. 07D031000 If your answer was affirmative in index 07D030000 (must fill out Annexes 12 and 13). 07D032000 Carried out operations with national related parties. 07D033000 Carried out operations with foreign related parties. 07D034000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 07D035000 In the fiscal year, decreased pending fiscal losses from previous years referred to in fraction II of Article 9 of the Income Tax Law (in the affirmative, must fill out Annex 18). Other Aspects 07D036000 The taxpayer applied criteria contrary to those published in the Official Gazette as non-binding criteria of tax and customs provisions. 07D037000 Specify the number(s) of the criterion/criteria. 07D038000 Obtained any resolution from the SAT or the SHCP that affected its tax situation during the fiscal year. In the affirmative to the previous index, indicate the following: 07D039000 It is: 07D040000 The requirements established in the resolution (authorization or consultation) were met. 07D041000 Official Document Number 1. 07D042000 Date of Official Document 1. 07D043000 Official Document Number 2. 07D044000 Date of Official Document 2.

Monday, January 20, 2025 OFFICIAL GAZETTE 457 07D045000 Official Document Number 3. 07D046000 Date of Official Document 3. 07D047000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the fiscal year (includes PTU). In the affirmative to the previous index, indicate the number and date of the resolution: 07D048000 Resolution Number 1. 07D049000 Date of Resolution 1. 07D050000 Resolution Number 2. 07D051000 Date of Resolution 2. 07D052000 Resolution Number 3. 07D053000 Date of Resolution 3. 07D054000 Has filed any means of defense against tax provisions. In the affirmative to the previous index, clarify through the annex called additional information, the contested tax provision, the means of defense filed, as well as the status of the means of defense filed at the close of the fiscal year. 07D055000 Date of sending the multiple informational declaration (normal). 07D056000 Date of sending the multiple informational declaration (last supplementary). 07D057000 Is obliged to reveal reportable schemes for the fiscal year. In the affirmative to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme. 07D058000 Identification Number (field 1). 07D059000 Identification Number (field 2). 07D060000 Identification Number (field 3). 07D061000 Identification Number (field 4). 07D062000 Identification Number (field 5). 07D063000 Date of presentation of the normal informational declaration. 07D064000 Date of presentation of the informational declaration (last supplementary). Operations with Residents Abroad 07D065000 Celebrated financial derivative operations that had tax effects during the fiscal year in the Income Tax (in the affirmative, must fill out Annex 9). 07D066000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (in the affirmative, must fill out Annex 10). 07D067000 Carried out operations with residents abroad (in the affirmative, must fill out Annex 15). 07D068000 Had loans during the fiscal year (in the affirmative, must fill out Annex 17).

458 OFFICIAL GAZETTE Monday, January 20, 2025 Taxpayer Fiscal Diagnosis General Tax Matters

07D069000 Have you had changes in name or corporate name during the audited fiscal year. 07D070000 In the affirmative case of the previous index, do you have the notices of change of name or corporate name before the Federal Taxpayer Registry (for the purposes of Article 29, fraction I of the RCFF), and also specify the previous RFC and names. 07D071000 (specify previous name). 07D072000 (specify previous name). 07D073000 (specify previous name). 07D074000 (specify previous name). 07D075000 (specify previous name). 07D076000 Have you had changes in fiscal address during the audited fiscal year. 07D077000 In the affirmative case of the previous index, do you have all the notices of change of fiscal address (for the purposes of Article 29, fraction III of the RCFF). 07D078000 Have you updated economic activities and obligations during the audited fiscal year. 07D079000 In the affirmative case of the previous index, do you have all the notices of update of economic activities and obligations (for the purposes of Article 29, fraction VII of the RCFF). 07D080000 For the audited fiscal year, do you have the notices of opening or closing carried out during the same for establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of your activities (for the purposes of Article 29, fraction VIII of the RCFF). 07D081000 During the year, notices of compensation of balances in favor were presented (for the purposes of Article 23 of the CFF). 07D082000 Indicate if during the fiscal year your shareholders, shares, or equivalent were sold by the taxpayer, if the same complied with what is established in Article 26, fraction XI of the CFF. Note: in the affirmative case of the previous index, describe how you complied and with what documentation you accredit it, through the annex called additional information of the report. 07D083000 Do you have shareholders resident in the country. 07D084000 In the affirmative case of the previous index, are they registered in the Federal Taxpayer Registry (for the purposes of Article 27 of the CFF). 07D085000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year. 07D086000 Indicate if you verified that the operations with that client or supplier do not give them fiscal effect in accordance with Article 69-B of the CFF.

Monday, January 20, 2025 OFFICIAL GAZETTE 459

07D087000 Do you have employees. In the affirmative case of the question of the previous index, indicate: 07D088000 Number of workers. 07D089000 Total ISR withheld and paid for salaries. 07D090000 Total ISR withheld and paid for assimilated to salaries. 07D091000 Employment subsidy delivered in cash to workers in the exercise. 07D092000 Total income from salaries and wages and assimilated concepts. 07D093000 Total exempt income from salaries and wages. 07D094000 Did you create a reserve for pension or retirement funds for personnel or well made changes to said fund (for the purposes of Articles 29 of the LISR and 65 of the RLISR). 07D095000 In the negative case of the question of index 07D087000, do you have any personnel service contracts (outsourcing). In the event of having any personnel service contracts (outsourcing), indicate the RFC and name of the society(ies) that provide(s) the personnel services (outsourcing). 07D096000 (specify name of outsourcing society). 07D097000 (specify name of outsourcing society). 07D098000 (specify name of outsourcing society). 07D099000 (specify name of outsourcing society). 07D100000 (specify name of outsourcing society). 07D101000 Did you obtain a loss from the alienation of accounts and documents receivable in the exercise. 07D102000 The accounts and documents receivable in the exercise were assigned as part of a restructuring or payment of dividends or profits. 07D103000 Amount of VAT that originated said operation.

Electronic Accounting 07D104000 Did you keep accounting for the purposes of Article 28 of the CFF, its regulations, and with Article 32, fraction I of the LIVA. 07D105000 Is the supporting documentation of the records or entries available at your fiscal address (for the purposes of Article 28, fraction III of the CFF). Note: in the negative case of the previous index, indicate the address at which you keep the supporting documentation of the records or entries, through the annex called additional information of the report. For VAT purposes, indicate the following: 07D106000 Regarding commission agents, did you perform the separation in your accounting and records of the operations that you carry out on your own account from those that you effect on behalf of the principal (for the purposes of Articles 32, fraction II of the LIVA and 35 of the RLIVA). 07D107000 Did you issue and deliver fiscal receipts (for the purposes of Articles 32, fraction III of the LIVA, 20 and 74 of the RLIVA).

460 OFFICIAL GAZETTE Monday, January 20, 2025

07D108000 Did you issue fiscal receipts for the withholding of the tax that is effected in the cases provided for in Article 1o.-A, (for the purposes of Article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2024). 07D109000 Did you provide monthly and in time to the tax authorities, the information about the people to whom you withheld taxes (for the purposes of Article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2024). 07D110000 Did you provide monthly and in time to the tax authorities, the information about the payment, withholding, credit, and transfer of VAT in the operations with your suppliers, breaking down the value of the acts or activities by the rate at which you transferred or was transferred to you the VAT, including activities for which you were not obliged to pay (for the purposes of Article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2024). 07D111000 Amount of VAT that was withheld from you regarding the provision of services referred to in fraction IV, of Article 1o.-A of the LIVA. You have the following updated books: 07D112000 Journal. 07D113000 Ledger. 07D114000 Minutes of meetings of partners or shareholders. 07D115000 Partners or shareholders.

Income Tax (ISR) 07D116000 Did the taxpayer participate in a restructuring in which the alienation of its shares at fiscal cost was authorized, or well, the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of Article 24 of the LISR). 07D117000 Did the taxpayer participate in a restructuring in which an undue transmission of tax losses was generated (for the purposes of Article 69-B Bis of the CFF). 07D118000 Did the shares of the taxpayer related to the restructuring referred to in the previous index, remain in the restructured group during the audited year. 07D119000 Did the taxpayer change the business model. 07D120000 Did the taxpayer participate in an international restructuring by which it generated income subject to preferential fiscal regimes. 07D121000 Did you recognize or report said income. Note. In the negative case, indicate the reason through the annex called additional information of the report. Did you comply with the following tax obligations: 07D122000 Issue receipts for the activities carried out and keep the files (for the purposes of Article 76, fractions II and XVII of the LISR). 07D123000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in terms of Title V of the LISR and the withheld tax (for the purposes of Article 76, fraction III of the LISR).

Monday, January 20, 2025 OFFICIAL GAZETTE 461

07D124000 Keep a record of the operations that you carried out with securities issued in series (for the purposes of Articles 76, fraction VIII of the LISR and 111 of the RLISR). 07D125000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of Article 76, fraction XI, subsection a) of the LISR). 07D126000 Provide to the partners or shareholders to whom you paid dividends, a certificate in which their amount is indicated, the ISR withheld, in which it is indicated if the dividends come from any specific account or record (for the purposes of Article 76, fraction XI, subsection b) of the LISR). 07D127000 Inform the tax authorities about the loans, contributions for future capital increases or capital increases that they receive in cash, in national or foreign currency, greater than $600,000 (for the purposes of Articles 18, fraction XI and 76, fraction XVI of the LISR, as well as the applicable rules of the RMF for 2024). 07D128000 Inform the tax authorities as indicated by the fiscal provisions about the counterpayments received in cash in national or foreign currency, as well as in pieces of gold or silver, whose amount is greater than one hundred thousand pesos (for the purposes of Article 76, fraction XV of the LISR). 07D129000 Did you obtain tax refunds from the authority and that have generated interest. 07D130000 In the affirmative case, did you accumulate the income from interest paid by the fiscal authority. 07D131000 Present in time and form the obligation provided for in fraction I, of Article 55 of the LISR. 07D132000 Present in time and form the obligation provided for in fraction II, of Article 55 of the LISR. 07D133000 During the exercise, did the taxpayer provide operation, administration or distribution services to investment societies in debt instruments or variable income investment societies, in terms of the Investment Society Law and other applicable legal norms. 07D134000 With respect to said activities, did you comply in time and form with the obligation provided for in fraction II, of Article 55 of the LISR, just as it is provided in Article 89, of that same norm.

(ISR) obtained income from 07D135000 Indicate if you alienated shares or intangibles during the exercise. In the affirmative case of the previous index, indicate the following: 07D136000 Name of buyer 1. 07D137000 Is a related party. 07D138000 Name of buyer 2. 07D139000 Is a related party. 07D140000 Name of buyer 3. 07D141000 Is a related party. 07D142000 Name of buyer 4. 07D143000 Is a related party.

462 OFFICIAL GAZETTE Monday, January 20, 2025

07D144000 Name of buyer 5. 07D145000 Is a related party. 07D146000 Total income from sale of shares. 07D147000 Total income from sale of intangibles. 07D148000 Total average cost of the alienated shares. 07D149000 Total of the original amount of the adjusted investment. 07D150000 Did you make withholding. 07D151000 Amount of the payment for the operation. 07D152000 In the event of having a tax loss in the alienation of shares, did you present notice within ten days following the date of the operation. 07D153000 Amount of pending tax loss to amortize from alienation of shares and other securities whose yield is not interest in terms of Article 8 of the LISR. 07D154000 Deductible amount from financial derivative operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 07D155000 Indicate if you transmitted monetary assets by more than 51%. 07D156000 Indicate if you carried out a reimbursement or reductions of shares. 07D157000 Indicate if you reimbursed premium in subscription of shares. 07D158000 Amount of the reimbursement or reduction of capital carried out. 07D159000 Income Tax derived from fraction I of Article 78. 07D160000 Income Tax derived from fraction II of Article 78. 07D161000 Indicate if you carried out a reimbursement or reductions of shares derived from absorption of financial losses.

Deductions (ISR) You met the following fiscal requirements in your deductions: 07D162000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, of surveillance, consultative or of any other kind, were the requirements to which they are subject fulfilled (for the purposes of Article 27, fraction IX of the LISR). 07D163000 In the cases of technical assistance, transfer of technology or royalties, it has been proven that, who provided the knowledge had its own technical elements for it, provided them directly and effectively carried out (for the purposes of Article 27, fraction X of the LISR). 07D164000 In the case of per diems or travel expenses, it was verified that the requirements provided for in fraction V, of Article 28 of the LISR had been met. 07D165000 In the case of loss from alienation of shares and other securities, as well as financial losses that come from financial derivatives of capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of Article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2024).

Monday, January 20, 2025 OFFICIAL GAZETTE 463

07D166000 For the determination of deductions for investments in automobiles and airplanes, the original amount of the investment is considered as the maximum amount authorized in Law (for the purposes of Articles 36, fractions II and III of the LISR). 07D167000 In the case of the granting of the use or temporary enjoyment of automobiles and airplanes, did you comply with the requirements established for their deduction (for the purposes of Articles 28, fraction XIII of the LISR and 60 of the RLISR). 07D168000 Did you carry out financial derivative operations (for the purposes of Article 20 of the LISR). In the affirmative case of the previous index, indicate the following: 07D169000 They were carried out for the purposes of: 07D170000 In the affirmative case, did you accumulate income from financial derivative operations. 07D171000 Indicate the amount of the corresponding accumulation. 07D172000 Did you make deductions related to financial derivative operations. 07D173000 In the affirmative case, indicate the amount of the corresponding deduction. 07D174000 Did you obtain losses in financial derivative operations with related parties in terms of Article 28, fraction XIX of the LISR. 07D175000 In the affirmative case, indicate the corresponding amount.

Specific Deductions (ISR) 07D176000 When goods or rights are acquired by dation in payment or by adjudication, which cannot be kept in property by legal provision, they are not deducted in accordance with Article 25 of the LISR (for the purposes of Article 53 of the LISR). 07D177000 The various losses meet all the deduction requirements established in Article 27 of the LISR. 07D178000 Do you have a pension, retirement and seniority premium fund. In the affirmative case: 07D179000 Indicate if the total amount of the reserve for pension, retirement and seniority premiums, is invested in accordance with what is established in Article 29, fraction II, of the LISR in force in the reviewed exercise. 07D180000 Do you deduct the returns from the investment of the funds destined for the reserves for the granting of pensions or retirements of personnel. 07D181000 The reserve for the pension fund is included in the annual inflation adjustment within the credits. 07D182000 In the exercise did you deduct uncollectible credits referred to in fraction V, of Article 25 of the LISR. 07D183000 In the case of losses from uncollectible credits, do you comply with the requirements that fraction XV, Article 27 of the LISR points out. 07D184000 For the uncollectible accounts or losses, were they included for the purposes of the annual inflation adjustment until the last month of the first half of the exercise in which they are deducted, as stated in Article 27, fraction XV, fourth paragraph, of the LISR.

464 OFFICIAL GAZETTE Monday, January 20, 2025

07D185000 Indicate if you deducted provisions for fiscal purposes. 07D186000 In the affirmative case, indicate if the payment and the supporting documentation complied with the fiscal requirements. 07D187000 Indicate if you reduced your social capital. 07D188000 In the affirmative case, indicate if the distributable profit is determined in accordance with Article 78 of the LISR. 07D189000 The CUCA and the capital contributions coincide against the bank statement geared to the accounting, and the minutes of the assembly. 07D190000 Indicate if the balance of the net fiscal profit account, coincides with the declarations of the exercise and minutes of the assembly. 07D191000 For the purposes of the annual inflation adjustment, the credits and the debts in foreign currency are valued at the parity existing on the first day of the month, as stated in Article 44 of the LISR. 07D192000 In the capacity of having participated in some merger: 07D193000 Date on which the merger took effect: In the event of being merged, you must note: 07D194000 Merging: RFC. 07D195000 Merging: name or corporate name. In the event of being the merger, you must note: 07D196000 Merged 1: RFC. 07D197000 Merged 1: name or corporate name. 07D198000 Merged 2: RFC. 07D199000 Merged 2: name or corporate name. 07D200000 Merged 3: RFC. 07D201000 Merged 3: name or corporate name. 07D202000 Merged 4: RFC. 07D203000 Merged 4: name or corporate name. 07D204000 Merged 5: RFC. 07D205000 Merged 5: name or corporate name. 07D206000 Merged 6: RFC. 07D207000 Merged 6: name or corporate name.

Monday, January 20, 2025 OFFICIAL GAZETTE 465

07D208000 Merged 7: RFC. 07D209000 Merged 7: name or corporate name. 07D210000 Merged 8: RFC. 07D211000 Merged 8: name or corporate name. 07D212000 Merged 9: RFC. 07D213000 Merged 9: name or corporate name. 07D214000 Merged 10: RFC. 07D215000 Merged 10: name or corporate name. Note: in the event of having been the merger, and the previous space is insufficient, indicate in the annex called additional information of the report: the RFC, name of the merged entity(ies), date on which the merger took effect and the percentage of shareholding participation. 07D216000 In the capacity of having participated in some spin-off: 07D217000 Date on which the spin-off took effect: 07D218000 Transmitted fiscal attributes such as tax losses, CUFIN, CUCA. Part of the asset, liability and social capital corresponding, contributed by the spin-off and received by: 07D219000 Spin-off 1: RFC. 07D220000 Asset value: 07D221000 Liability value: 07D222000 Social capital value: 07D223000 Spin-off 2: RFC 07D224000 Asset value: 07D225000 Liability value: 07D226000 Social capital value: 07D227000 Spin-off 3: RFC 07D228000 Asset value: 07D229000 Liability value: 07D230000 Social capital value:

466 OFFICIAL GAZETTE Monday, January 20, 2025

07D231000 Spin-off 4: RFC 07D232000 Asset value: 07D233000 Liability value: 07D234000 Social capital value: 07D235000 Spin-off 5: RFC 07D236000 Asset value: 07D237000 Liability value: 07D238000 Social capital value: 07D239000 Spin-off 6: RFC 07D240000 Asset value: 07D241000 Liability value: 07D242000 Social capital value: 07D243000 Spin-off 7: RFC 07D244000 Asset value: 07D245000 Liability value: 07D246000 Social capital value: 07D247000 Spin-off 8: RFC 07D248000 Asset value: 07D249000 Liability value: 07D250000 Social capital value: 07D251000 Spin-off 9: RFC 07D252000 Asset value: 07D253000 Liability value: 07D254000 Social capital value: 07D255000 Spin-off 10: RFC 07D256000 Asset value: 07D257000 Liability value: 07D258000 Social capital value: 07D259000 Spin-off: RFC 07D260000 Asset value: 07D261000 Liability value: 07D262000 Social capital value:

Monday, January 20, 2025 OFFICIAL GAZETTE 467

In the event of liquidation, indicate: 07D263000 Start date of the liquidation. Indicate the name or denomination or corporate name and RFC of the liquidator: 07D264000 (liquidator 1 specify name denomination or corporate name). 07D265000 (liquidator 2 specify name denomination or corporate name). 07D266000 (liquidator 3 specify name denomination or corporate name). 07D267000 Did you maintain investments through trusts for the acquisition or construction of real estate (FIBRAS). 07D268000 In the affirmative case of the previous index, did you comply with all the requirements provided for in Articles 187 and 188 of the LISR. 07D269000 Did you form part of a trust for the acquisition or construction of real estate (fibra). 07D270000 In the affirmative case of the previous index, did you comply with all the requirements provided for in Articles 187 and 188 of the LISR.

Credits 07D271000 Do you have the supporting documentation of the payment of the ISR paid abroad that you credited. 07D272000 Did you verify that the tax paid abroad and credited in the exercise, effectively corresponds to an Income Tax for which you have the right to its credit, in accordance with the general rules issued by the Tax Administration Service. 07D273000 Was the credited tax paid directly by the taxpayer abroad. 07D274000 Do you comply with the requirements established in Article 5 of the LISR to credit the ISR paid abroad. 07D275000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 07D276000 Amount of ISR paid abroad from source of wealth abroad. 07D277000 Amount of non-creditable and non-deductible ISR in terms of Article 5 of the LISR. 07D278000 Regarding an Income Tax paid by societies resident abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, did you verify that all and each of the requirements provided for in the applicable fiscal normativity for its credit had been met. 07D279000 Indicate the country where the societies resident abroad paid the Income Tax that the taxpayer credits (1). 07D280000 Indicate the country where the societies resident abroad paid the Income Tax that the taxpayer credits (2). 07D281000 Indicate the country where the societies resident abroad paid the Income Tax that the taxpayer credits (3).

468 OFFICIAL GAZETTE Monday, January 20, 2025

07D282000 Crediting is only allowed for Income Tax paid abroad in the current fiscal year. 07D283000 Indicate whether you are crediting a remainder of Income Tax paid abroad corresponding to previous fiscal years.

Preferential Tax Regimes

07D284000 Did you carry out operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad? (If yes, you must complete Annex 19). 07D285000 Do you have a transfer pricing study for the operations carried out? 07D286000 Total accumulative or taxable income in the current fiscal year from REFIPRES. 07D287000 Tax paid in REFIPRES was credited. 07D288000 Amount of the credit for tax paid abroad. 07D289000 All requirements were met to apply withholding Income Tax from REFIPRES. 07D290000 Amount of the credit for Withheld Income Tax. 07D291000 Indicate whether you declared tax on income subject to REFIPRES. 07D292000 Amount of tax on income subject to REFIPRES. 07D293000 Amount of dividends or profits subject to preferential tax regimes under the terms of the tenth paragraph of Article 177 of the Income Tax Law (LISR).

Withholdings and/or Joint Liability

07D294000 The taxpayer made any payment to a resident abroad, in which the Income Tax corresponding to said foreign resident was covered by the taxpayer itself. 07D295000 Applied the provisions of Article 1.13 of the Decree published in the Official Gazette of the Federation (DOF) on December 26, 2013. 07D296000 Applied any treaty to avoid double taxation. In the affirmative case: 07D297000 Have the necessary documentation to prove residence in the country in question, under the terms of Article 4 of the LISR. 07D298000 Met all requirements to apply a preferential withholding rate. 07D299000 Applied the provisions of Article 1.4 of the Decree published in the DOF on December 26, 2013.

Value Added Tax (VAT) Credit (VAT)

Met the following requirements for crediting the Value Added Tax:

Monday, January 20, 2025 OFFICIAL GAZETTE 469

07D300000 Regarding the Value Added Tax transferred that had been withheld in accordance with Article 1o.-A of this Law, said withholding had been paid in the terms and deadlines established (for the purposes of Article 5o., fraction IV of the VAT Law (LIVA)).

Application of Fiscal Incentives

07D301000 Applied what is provided for the purposes of Article 2.2 of the Decree published in the DOF on December 26, 2013.

Decree of Fiscal Incentives Northern Border Region

In matters of Income Tax (ISR)

07D302000 Opted to apply the fiscal incentive in matters of ISR from the Decree of Fiscal Incentives Northern Border Region, published in the DOF on December 31, 2018 (if yes, you must fill out from index 07140121000000 to 07140149000000 of Annex 14). 07D303000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of it. 07D304000 Are you registered in the beneficiary registry for the incentive for the northern border region. 07D305000 Number of authorization letter to apply the ISR fiscal incentive. 07D306000 Date of authorization to apply the ISR fiscal incentive. 07D307000 Number or registration key in the beneficiary registry for the incentive for the northern border region. 07D308000 Stopped applying the ISR fiscal incentive indicated in the Decree of Fiscal Incentives Northern Border Region, published in the DOF on December 31, 2018. 07D309000 In the affirmative case to the previous question, indicate the reason why you stopped applying the ISR fiscal incentive. 07D310000 Date when you stopped applying the ISR fiscal incentive for any of the above circumstances. 07D311000 Submitted by the month following that in which you requested the cancellation, the complementary declarations of the provisional payments in which you applied the incentive and, if applicable, made the payment of the corresponding ISR. In the case of an affirmative answer to the previous question, indicate the month of the corrected provisional payment, the date of submission of the complementary declarations presented, and the amount paid: 07D312000 (1) Corresponding to the month of: 07D313000 (1) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive.

470 OFFICIAL GAZETTE Monday, January 20, 2025

07D314000 (1) Amount paid in the complementary declaration. 07D315000 (2) Corresponding to the month of: 07D316000 (2) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D317000 (2) Amount paid in the complementary declaration. 07D318000 (3) Corresponding to the month of: 07D319000 (3) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D320000 (3) Amount paid in the complementary declaration. 07D321000 (4) Corresponding to the month of: 07D322000 (4) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D323000 (4) Amount paid in the complementary declaration. 07D324000 (5) Corresponding to the month of: 07D325000 (5) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D326000 (5) Amount paid in the complementary declaration. 07D327000 (6) Corresponding to the month of: 07D328000 (6) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D329000 (6) Amount paid in the complementary declaration. 07D330000 (7) Corresponding to the month of: 07D331000 (7) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D332000 (7) Amount paid in the complementary declaration. 07D333000 (8) Corresponding to the month of: 07D334000 (8) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D335000 (8) Amount paid in the complementary declaration. 07D336000 (9) Corresponding to the month of: 07D337000 (9) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D338000 (9) Amount paid in the complementary declaration. 07D339000 (10) Corresponding to the month of: 07D340000 (10) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D341000 (10) Amount paid in the complementary declaration. 07D342000 (11) Corresponding to the month of: 07D343000 (11) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D344000 (11) Amount paid in the complementary declaration. 07D345000 (12) Corresponding to the month of: 07D346000 (12) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D347000 (12) Amount paid in the complementary declaration.

Monday, January 20, 2025 OFFICIAL GAZETTE 471

07D348000 Indicate whether the applied fiscal incentive is for domicile, branch, establishment, or other. 07D349000 The age of the tax domicile, or of any branch, establishment, or other in the northern border region is less than 18 months. 07D350000 Do you have a branch, agency, or any other establishment located within the border region, to which the Decree of Fiscal Incentives Northern Border Region, published in the DOF on December 31, 2018, applies? 07D351000 Are you located under the circumstances of Article six, fraction XI of the Decree of Fiscal Incentives Northern Border Region, published in the DOF on December 31, 2018? 07D352000 In addition to the northern border region incentive, did you apply another tax treatment that grants you additional benefits or fiscal incentives, including exemptions or subsidies? In the case of an affirmative answer to the previous question, indicate the following: 07D353000 Benefit obtained, derived from the application of the fiscal incentive you applied. 07D354000 Amount of the benefit. 07D355000 Collaborated with the annual real-time verification program referred to in Article seven, second paragraph, fraction IV, of the Decree of Fiscal Incentives Northern Border Region, published in the DOF on December 30, 2020. 07D356000 Date of submission of the annual collaboration report to the real-time verification program. 07D357000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 07D358000 Place of submission of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax

07D359000 Opted to apply the VAT fiscal incentive indicated in the Decree of Fiscal Incentives Northern Border Region, published in the DOF on December 31, 2018. 07D360000 Date of submission of the notice of application of the VAT fiscal incentive indicated in the Decree of Fiscal Incentives Northern Border Region, published in the DOF on December 31, 2018.

To which type of taxable acts or activities does the incentive apply: 07D361000 (a) Sale of goods. 07D362000 (b) Provision of independent services. 07D363000 (c) Granting of temporary use or enjoyment of goods. 07D364000 Stopped applying the VAT fiscal incentive indicated in the Decree of Fiscal Incentives Northern Border Region, published in the DOF on December 31, 2018. 07D365000 Date when you stopped applying the VAT incentive.

472 OFFICIAL GAZETTE Monday, January 20, 2025

07D366000 Are you located under the circumstances of Article thirteen, fraction IV of the Decree of Fiscal Incentives Northern Border Region, published in the DOF on December 31, 2018? 07D367000 Are you a natural or legal person with business activities obliged to make withholding for the services referred to in Article 1o., fraction IV of the VAT Law? 07D368000 In the case of an affirmative answer to the previous question, indicate whether you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the month to which it corresponds, the date of submission of the payment of the withheld VAT, and the amount paid. 07D369000 (1) Corresponding to the month of: 07D370000 (1) Date of submission of the payment of the withheld VAT. 07D371000 (1) Amount paid. 07D372000 (2) Corresponding to the month of: 07D373000 (2) Date of submission of the payment of the withheld VAT. 07D374000 (2) Amount paid. 07D375000 (3) Corresponding to the month of: 07D376000 (3) Date of submission of the payment of the withheld VAT. 07D377000 (3) Amount paid. 07D378000 (4) Corresponding to the month of: 07D379000 (4) Date of submission of the payment of the withheld VAT. 07D380000 (4) Amount paid. 07D381000 (5) Corresponding to the month of: 07D382000 (5) Date of submission of the payment of the withheld VAT. 07D383000 (5) Amount paid. 07D384000 (6) Corresponding to the month of: 07D385000 (6) Date of submission of the payment of the withheld VAT. 07D386000 (6) Amount paid. 07D387000 (7) Corresponding to the month of: 07D388000 (7) Date of submission of the payment of the withheld VAT. 07D389000 (7) Amount paid. 07D390000 (8) Corresponding to the month of: 07D391000 (8) Date of submission of the payment of the withheld VAT. 07D392000 (8) Amount paid. 07D393000 (9) Corresponding to the month of: 07D394000 (9) Date of submission of the payment of the withheld VAT. 07D395000 (9) Amount paid. 07D396000 (10) Corresponding to the month of: 07D397000 (10) Date of submission of the payment of the withheld VAT. 07D398000 (10) Amount paid. 07D399000 (11) Corresponding to the month of: 07D400000 (11) Date of submission of the payment of the withheld VAT.

Monday, January 20, 2025 OFFICIAL GAZETTE 473

07D401000 (11) Amount paid. 07D402000 (12) Corresponding to the month of: 07D403000 (12) Date of submission of the payment of the withheld VAT. 07D404000 (12) Amount paid. 07D405000 What is your functional currency. 07D406000 Are you obliged to keep volumetric control. 07D407000 Are you an importer of a specific sector. 07D408000 In the affirmative case to the previous index, indicate which one.

Decree of Fiscal Incentives Southern Border Region

In matters of Income Tax (ISR)

07D409000 Opted to apply the fiscal incentive in matters of ISR from the Decree of Fiscal Incentives Southern Border Region, published in the DOF on December 30, 2020 (if yes, you must fill out from index 07140150000000 to 07140178000000 of Annex 14). 07D410000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of it. 07D411000 Are you registered in the beneficiary registry for the incentive for the southern border region. 07D412000 Number of authorization letter to apply the ISR fiscal incentive. 07D413000 Date of authorization to apply the ISR fiscal incentive. 07D414000 Number or registration key in the beneficiary registry for the incentive for the southern border region. 07D415000 Stopped applying the ISR fiscal incentive indicated in the Decree of Fiscal Incentives Southern Border Region, published in the DOF on December 30, 2020. 07D416000 In the affirmative case to the previous question, indicate the reason why you stopped applying the ISR fiscal incentive. 07D417000 Date when you stopped applying the ISR fiscal incentive for any of the above circumstances. 07D418000 Submitted by the month following that in which you requested the cancellation, the complementary declarations of the provisional payments in which you applied the incentive and, if applicable, made the payment of the corresponding ISR. In the case of an affirmative answer to the previous question, indicate the month of the corrected provisional payment, the date of submission of the complementary declarations presented, and the amount paid: 07D419000 (1) Corresponding to the month of: 07D420000 (1) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D421000 (1) Amount paid in the complementary declaration.

474 OFFICIAL GAZETTE Monday, January 20, 2025

07D422000 (2) Corresponding to the month of: 07D423000 (2) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D424000 (2) Amount paid in the complementary declaration. 07D425000 (3) Corresponding to the month of: 07D426000 (3) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D427000 (3) Amount paid in the complementary declaration. 07D428000 (4) Corresponding to the month of: 07D429000 (4) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D430000 (4) Amount paid in the complementary declaration. 07D431000 (5) Corresponding to the month of: 07D432000 (5) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D433000 (5) Amount paid in the complementary declaration. 07D434000 (6) Corresponding to the month of: 07D435000 (6) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D436000 (6) Amount paid in the complementary declaration. 07D437000 (7) Corresponding to the month of: 07D438000 (7) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D439000 (7) Amount paid in the complementary declaration. 07D440000 (8) Corresponding to the month of: 07D441000 (8) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D442000 (8) Amount paid in the complementary declaration. 07D443000 (9) Corresponding to the month of: 07D444000 (9) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D445000 (9) Amount paid in the complementary declaration. 07D446000 (10) Corresponding to the month of: 07D447000 (10) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D448000 (10) Amount paid in the complementary declaration. 07D449000 (11) Corresponding to the month of: 07D450000 (11) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D451000 (11) Amount paid in the complementary declaration. 07D452000 (12) Corresponding to the month of: 07D453000 (12) Date of submission of the complementary declaration relative to the provisional payment in which you applied the incentive. 07D454000 (12) Amount paid in the complementary declaration. 07D455000 Indicate whether the applied fiscal incentive is for domicile, branch, establishment, or other.

Monday, January 20, 2025 OFFICIAL GAZETTE 475

07D456000 The age of the tax domicile, or of any branch, establishment, or other in the southern border region is less than 18 months. 07D457000 Do you have a branch, agency, or any other establishment located within the border region, to which the Decree of Fiscal Incentives Southern Border Region, published in the DOF on December 30, 2020, applies? 07D458000 Are you located under the circumstances of Article six, fraction XI of the Decree of Fiscal Incentives Southern Border Region, published in the DOF on December 30, 2020? 07D459000 In addition to the southern border region incentive, did you apply another tax treatment that grants you additional benefits or fiscal incentives, including exemptions or subsidies? In the case of an affirmative answer to the previous question, indicate the following: 07D460000 Benefit obtained, derived from the application of the fiscal incentive you applied. 07D461000 Amount of the benefit. 07D462000 Collaborated with the annual real-time verification program for the purposes of Article seven, second paragraph, fraction VI of the Decree of Fiscal Incentives Southern Border Region, published in the DOF on December 30, 2020. 07D463000 Date of submission of the annual collaboration report to the real-time verification program. 07D464000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 07D465000 Place of submission of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax (VAT)

07D466000 Opted to apply the VAT fiscal incentive indicated in the Decree of Fiscal Incentives Southern Border Region, published in the DOF on December 30, 2020. 07D467000 Date of submission of the notice of application of the VAT fiscal incentive indicated in the Decree of Fiscal Incentives Southern Border Region, published in the DOF on December 30, 2020.

To which type of taxable acts or activities does the incentive apply: 07D468000 (a) Sale of goods. 07D469000 (b) Provision of independent services. 07D470000 (c) Granting of temporary use or enjoyment of goods. 07D471000 Stopped applying the VAT fiscal incentive indicated in the Decree of Fiscal Incentives Southern Border Region, published in the DOF on December 30, 2020. 07D472000 Date when you stopped applying the VAT incentive.

476 OFFICIAL GAZETTE Monday, January 20, 2025

07D473000 Are you located under the circumstances of Article twelve, fraction V of the Decree of Fiscal Incentives Southern Border Region, published in the DOF on December 30, 2020? 07D474000 Are you a natural or legal person with business activities obliged to make withholding for the services for the purposes of Article 1o., fraction IV of the VAT Law? 07D475000 In the case of an affirmative answer to the previous question, indicate whether you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the dates of submission of the payment of the withheld VAT and the amounts paid 07D476000 (1) Corresponding to the month of: 07D477000 (1) Date of submission of the payment of the withheld VAT. 07D478000 (1) Amount paid. 07D479000 (2) Corresponding to the month of: 07D480000 (2) Date of submission of the payment of the withheld VAT. 07D481000 (2) Amount paid. 07D482000 (3) Corresponding to the month of: 07D483000 (3) Date of submission of the payment of the withheld VAT. 07D484000 (3) Amount paid. 07D485000 (4) Corresponding to the month of: 07D486000 (4) Date of submission of the payment of the withheld VAT. 07D487000 (4) Amount paid. 07D488000 (5) Corresponding to the month of: 07D489000 (5) Date of submission of the payment of the withheld VAT. 07D490000 (5) Amount paid. 07D491000 (6) Corresponding to the month of: 07D492000 (6) Date of submission of the payment of the withheld VAT. 07D493000 (6) Amount paid. 07D494000 (7) Corresponding to the month of: 07D495000 (7) Date of submission of the payment of the withheld VAT. 07D496000 (7) Amount paid. 07D497000 (8) Corresponding to the month of: 07D498000 (8) Date of submission of the payment of the withheld VAT. 07D499000 (8) Amount paid. 07D500000 (9) Corresponding to the month of: 07D501000 (9) Date of submission of the payment of the withheld VAT. 07D502000 (9) Amount paid. 07D503000 (10) Corresponding to the month of: 07D504000 (10) Date of submission of the payment of the withheld VAT. 07D505000 (10) Amount paid. 07D506000 (11) Corresponding to the month of: 07D507000 (11) Date of submission of the payment of the withheld VAT.

Monday, January 20, 2025 OFFICIAL GAZETTE 477

07D508000 (11) Amount paid. 07D509000 (12) Corresponding to the month of: 07D510000 (12) Date of submission of the full VAT withheld payment. 07D511000 (12) Amount paid. 07D512000 What is your functional currency. 07D513000 Are you obligated to maintain volumetric control. 07D514000 Are you an importer in a specific sector. 07D515000 In the affirmative case of the previous index, indicate which one.

Index Concept Informative Data 1.- Statement of Financial Position For the years ended December 31, 2024 and 2023 2024 2023 (Figures in pesos)

Assets Cash and cash equivalents 07010000000000 Cash, foreign banknotes and coins. 07010001000000 Banks. 07010002000000 Immediate collection documents. 07010003000000 Mined precious metals. 07010004000000 Highly liquid financial instruments. 07010005000000 Remittances in transit. 07010006000000 Restricted cash and cash equivalents or pledged as collateral. 07010007000000 Others. 07010008000000 Total cash and cash equivalents.

Investments in financial instruments 07010009000000 Negotiable financial instruments. 07010010000000 Financial instruments to collect or sell. 07010011000000 Held-to-maturity securities. 07010012000000 Financial instruments to collect principal and interest (securities) (net). 07010013000000 Other investments in financial instruments. 07010014000000 Total investments in financial instruments.

478 OFFICIAL GAZETTE Monday, January 20, 2025

07010015000000 Repo debtors. 07010016000000 Accounts receivable (net). 07010017000000 Unpaid Value Added Tax. 07010018000000 Adjudicated assets (net). 07010019000000 Long-term assets held for sale or for distribution to owners. 07010020000000 Prepayments and other assets (net). 07010021000000 Property, plant and equipment (net). 07010022000000 Right-of-use assets for property, plant and equipment (net). 07010023000000 Deferred income tax assets (net). 07010024000000 Permanent investments. 07010025000000 Intangible assets (net). 07010026000000 Right-of-use assets for intangible assets (net). 07010027000000 Goodwill.

Deferred taxes and PTU 07010028000000 Deferred ISR. 07010029000000 Deferred PTU. 07010030000000 Total deferred taxes and PTU.

Other assets 07010031000000 Deferred charges. 07010032000000 Prepayments. 07010033000000 Intangibles. 07010034000000 Other short and long-term assets. 07010035000000 Total other assets. 07010036000000 Total assets.

Monday, January 20, 2025 OFFICIAL GAZETTE 479

Liabilities and equity Liabilities Bank and other organism loans 07010037000000 Short-term. 07010038000000 Long-term. 07010039000000 Total bank and other organism loans.

Owner loans 07010040000000 Short-term. 07010041000000 Long-term. 07010042000000 Total owner loans.

Sold collateral 07010043000000 Repos (creditor balance). 07010044000000 Other sold collateral. 07010045000000 Total sold collateral. 07010046000000 Lease liability.

Other accounts payable Contributions payable 07010047000000 Income Tax. 07010048000000 Asset Tax. 07010049000000 Value Added Tax. 07010050000000 Special Tax on Production and Services. 07010051000000 Tax on New Cars. 07010052000000 Local Taxes. 07010053000000 Social Security contributions. 07010054000000 INFONAVIT contributions. 07010055000000 SAR contributions. 07010056000000 Other taxes and contributions. 07010057000000 Total contributions payable.

480 OFFICIAL GAZETTE Monday, January 20, 2025

07010058000000 Workers' profit sharing payable. 07010059000000 Creditors for liquidation of operations. 07010060000000 Creditors for cash collateral received. 07010061000000 Contributions payable. 07010062000000 Various creditors and other accounts payable. 07010063000000 Total other accounts payable. 07010064000000 Uncharged Value Added Tax.

Deferred taxes and PTU 07010065000000 Deferred ISR. 07010066000000 Deferred PTU. 07010067000000 Total deferred taxes and PTU. 07010068000000 Liabilities related to groups of assets held for sale. 07010069000000 Contributions for future capital increases pending formalization in shareholders' meeting. 07010070000000 Obligations associated with the removal of components of property, plant and equipment. 07010071000000 Income tax liability. 07010072000000 Employee benefits liability. 07010073000000 Deferred credits and advance collections. 07010074000000 Total liabilities.

Equity Contributed capital 07010075000000 Share capital. 07010076000000 Contributions for future capital increases formalized in shareholders' meeting. 07010077000000 Share premium. 07010078000000 Other contributed capital accounts. 07010079000000 Total contributed capital.

Monday, January 20, 2025 OFFICIAL GAZETTE 481

Retained earnings 07010080000000 Capital reserves. 07010081000000 Accumulated results. 07010082000000 Other comprehensive income. 07010083000000 Results of prior years. 07010084000000 Valuation of financial instruments to collect or sell. 07010085000000 Income and expenses related to assets held for disposal. 07010086000000 Remeasurement of defined employee benefits. 07010087000000 Gain/loss on holding of non-monetary assets. 07010088000000 Participation in OCI of other entities. 07010089000000 Other retained earnings accounts. 07010090000000 Net income. 07010091000000 Net loss. 07010092000000 Total retained earnings. 07010093000000 Total controlling interest. 07010094000000 Total non-controlling interest. 07010095000000 Total equity. 07010096000000 Total liabilities and equity.

Off-balance sheet accounts 07010097000000 Traveler's checks on consignment. 07010098000000 Drafts in transit. 07010099000000 Contingent assets and liabilities. 07010100000000 Currencies to be delivered for deferred sales. 07010101000000 Currencies to be received for deferred purchases. 07010102000000 Currency position. 07010103000000 Collateral received by the entity. 07010104000000 Collateral received and sold by the entity. 07010105000000 Third-party account operations. 07010106000000 Documents for collection (subject to good collection). 07010107000000 Other registration accounts. 07010108000000 Total off-balance sheet accounts.

The attached notes are an integral part of this financial statement.

482 OFFICIAL GAZETTE Monday, January 20, 2025

This annex consists of 8 columns and is divided into two parts.

Part I Index Concept Data to be provided 2.- Statement of Comprehensive Income For the periods from January 1 to December 31, 2024 and 2023 Total 2024 Related parties 2024 (Figures in pesos) Note: To fill out this annex, it is necessary to first capture the information from annex 5. 07020000000000 Gain/loss from foreign exchange transactions. 07020001000000 Gain/loss from foreign exchange valuation. 07020002000000 Interest income. Less: 07020003000000 Interest expense. Plus: minus: 07020004000000 Net monetary position result (financial margin). 07020005000000 Financial margin. Plus: 07020006000000 Commissions and fees charged. Less: 07020007000000 Commissions and fees paid. Plus: minus: 07020008000000 Intermediation result.

Monday, January 20, 2025 OFFICIAL GAZETTE 483

07020009000000 Other operating income (expenses). Less: 07020010000000 Administration and promotion expenses. 07020011000000 Operating profit. 07020012000000 Operating loss. Plus: minus: 07020013000000 Participation in the net result of other entities. 07020014000000 Profit before income tax. 07020015000000 Loss before income tax. Less: 07020016000000 ISR incurred. 07020017000000 Deferred ISR. 07020018000000 Others. 07020019000000 Profit before discontinued operations. 07020020000000 Loss before discontinued operations. Plus: minus: 07020021000000 Discontinued operations. 07020022000000 Net income. 07020023000000 Net loss. 07020024000000 Comprehensive income.

484 OFFICIAL GAZETTE Monday, January 20, 2025

Net income attributable to: 07020025000000 Controlling interest. 07020026000000 Non-controlling interest. Comprehensive income attributable to: 07020027000000 Controlling interest. 07020028000000 Non-controlling interest. 07020029000000 Basic earnings per ordinary share.

The attached notes are an integral part of this financial statement.

Part II Data to be provided Unrelated parties 2024 Total 2023 Related parties 2023 Unrelated parties 2023

This annex consists of 20 columns and is divided into five parts.

Part I Index Concept Data to be provided 3.- Statement of Changes in Equity For the years ended December 31, 2024 and 2023

Contributed capital: share capital Contributed capital: contributions for future capital increases formalized in shareholders' meeting (Figures in pesos) 07030000000000 (Balances as of December 31, 2022). 07030001000000 Retrospective adjustments for accounting changes. 07030002000000 Retrospective adjustments for error corrections. 07030003000000 (Balance as of December 31, 2022 adjusted).

Monday, January 20, 2025 OFFICIAL GAZETTE 485

Owner movements 07030004000000 Share subscription. 07030005000000 Capitalization of profits. 07030006000000 Establishment of reserves. 07030007000000 Transfer of net results to prior year results. 07030008000000 Payment of dividends. 07030009000000 Capital contributions. 07030010000000 Capital refunds. 07030011000000 Decree of dividends. 07030012000000 Capitalization of other contributed capital concepts. 07030013000000 Changes in controlling interest that do not imply loss of control. 07030014000000 Others. 07030015000000 Total.

Reserve movements 07030016000000 Capital reserve. Comprehensive income 07030017000000 Net income. 07030018000000 Net loss. Other comprehensive income 07030019000000 Valuation of financial instruments to collect or sell. 07030020000000 Income and expenses related to assets held for disposal. 07030021000000 Remeasurement of defined employee benefits. 07030022000000 Gain/loss on holding of non-monetary assets.

486 OFFICIAL GAZETTE Monday, January 20, 2025

07030023000000 Participation in OCI of other entities. 07030024000000 Others. 07030025000000 Total. 07030026000000 (Balance as of December 31, 2023). 07030027000000 Retrospective adjustments for accounting changes. 07030028000000 Retrospective adjustments for error corrections. 07030029000000 (Balance as of December 31, 2023 adjusted).

Owner movements 07030030000000 Share subscription. 07030031000000 Capitalization of profits. 07030032000000 Establishment of reserves. 07030033000000 Transfer of net results to prior year results. 07030034000000 Payment of dividends. 07030035000000 Capital contributions. 07030036000000 Capital refunds. 07030037000000 Decree of dividends. 07030038000000 Capitalization of other contributed capital concepts. 07030039000000 Changes in controlling interest that do not imply loss of control. 07030040000000 Others. 07030041000000 Total.

Reserve movements 07030042000000 Capital reserve. Comprehensive income 07030043000000 Net income. 07030044000000 Net loss.

Monday, January 20, 2025 OFFICIAL GAZETTE 487

Other comprehensive income 07030045000000 Valuation of financial instruments to collect or sell. 07030046000000 Income and expenses related to assets held for disposal. 07030047000000 Remeasurement of defined employee benefits. 07030048000000 Gain/loss on holding of non-monetary assets. 07030049000000 Participation in OCI of other entities. 07030050000000 Others. 07030051000000 Total. 07030052000000 (Balance as of December 31, 2024).

The attached notes are an integral part of this financial statement.

Part II Data to be provided Contributed capital: share premium Contributed capital: other contributed capital accounts Retained earnings: capital reserves Retained earnings: accumulated results

Part III Data to be provided Retained earnings: results of prior years Retained earnings: valuation of financial instruments to collect or sell Retained earnings: income and expenses related to assets held for disposal Retained earnings: remeasurement of defined employee benefits

488 OFFICIAL GAZETTE Monday, January 20, 2025

Part IV Data to be provided Retained earnings: gain/loss on holding of non-monetary assets Retained earnings: participation in OCI of other entities Retained earnings: other retained earnings accounts Retained earnings: net income

Part V Data to be provided Retained earnings: net loss Total controlling interest Non-controlling interest Total Equity

Index Concept Data to be provided 4.- Statement of Cash Flows For the years ended December 31, 2024 and 2023 2024 2023 (Figures in pesos) 07040000000000 Net income. 07040001000000 Net loss. Adjustments for items associated with investment activities: 07040002000000 Depreciation of property, plant and equipment. 07040003000000 Amortization of intangible assets. 07040004000000 Losses or reversal of losses from impairment of long-term assets. 07040005000000 Participation in the net result of other entities. 07040006000000 Provisions. 07040007000000 Income taxes incurred and deferred. 07040008000000 Participation in the result of unconsolidated subsidiaries and associates. 07040009000000 Discontinued operations.

Monday, January 20, 2025 OFFICIAL GAZETTE 489

07040010000000 Long-term assets held for sale or for distribution to owners. 07040011000000 Other adjustments for items associated with investment activities. 07040012000000 Sum of adjustments for items associated with investment activities. Adjustments for items associated with financing activities: 07040013000000 Interest associated with bank and other organism loans. 07040014000000 Interest associated with owner loans. 07040015000000 Other interest. 07040016000000 Sum.

Changes in operating items 07040017000000 Change in investments in financial instruments (securities) (net). 07040018000000 Change in repo debtors. 07040019000000 Change in accounts receivable (net). 07040020000000 Change in adjudicated assets (net). 07040021000000 Change in other operating assets (net). 07040022000000 Change in bank and other organism loans. 07040023000000 Change in shareholder loans. 07040024000000 Change in sold collateral. 07040025000000 Change in employee benefits assets/liabilities. 07040026000000 Change in other accounts payable. 07040027000000 Change in other provisions. 07040028000000 Change in other operating liabilities. 07040029000000 Refunds of income taxes. 07040030000000 Payments of income taxes. 07040031000000 Other items related to operating activities. 07040032000000 Net cash flows from operating activities.

Investment activities 07040033000000 Payments for long-term financial instruments. 07040034000000 Collections from long-term financial instruments. 07040035000000 Payments for acquisition of property, plant and equipment.

490 OFFICIAL GAZETTE Monday, January 20, 2025

07040036000000 Collections from disposal of property, plant and equipment. 07040037000000 Payments for discontinued operations. 07040038000000 Collections from discontinued operations. 07040039000000 Payments for acquisition of subsidiaries. 07040040000000 Collections from disposal of subsidiaries. 07040041000000 Payments for acquisition of associates, joint ventures and other permanent investments. 07040042000000 Collections from disposal of associates, joint ventures and other permanent investments. 07040043000000 Cash dividend collections from permanent investments. 07040044000000 Payments for acquisition of intangible assets. 07040045000000 Collections from disposal of intangible assets. 07040046000000 Collections from disposal of long-term assets available for sale. 07040047000000 Collections from disposal of other long-term assets. 07040048000000 Payments for acquisition of other long-term assets. 07040049000000 Other collections from investment activities. 07040050000000 Other payments from investment activities. 07040051000000 Other items related to investment activities. 07040052000000 Net cash flows from investment activities.

Financing activities 07040053000000 Collections from obtaining bank and other organism loans. 07040054000000 Payments of bank and other organism loans. 07040055000000 Collection from obtaining owner loans. 07040056000000 Payments of owner loans. 07040057000000 Payments of lease liability. 07040058000000 Collections from share issuance. 07040059000000 Payments for share capital refunds. 07040060000000 Cash dividend payments. 07040061000000 Payments associated with repurchase of own shares. 07040062000000 Payment of interest on lease liability. 07040063000000 Other collections from financing activities. 07040064000000 Other payments from financing activities. 07040065000000 Other items related to financing activities. 07040066000000 Net cash flows from financing activities. 07040067000000 Net increase or decrease in cash and cash equivalents.

Monday, January 20, 2025 OFFICIAL GAZETTE 491

Effects from changes in the value of cash and cash equivalents 07040068000000 Effect from conversion due to using different exchange rates for the conversion of the initial balance, final balance and cash flows. 07040069000000 Effect of variations in the exchange rate of cash and cash equivalents held or payable in foreign currency. 07040070000000 Effect on cash and cash equivalent balances resulting from changes in their value due to fluctuations in fair value. 07040071000000 Inflation effects associated with the balances and cash flows of any of the entities forming the consolidated economic entity under an inflationary economic environment. 07040072000000 Other effects from changes in the value of cash and cash equivalents. 07040073000000 Total effects from changes in the value of cash and cash equivalents. 07040074000000 Cash and cash equivalents at the beginning of the period. 07040075000000 Cash and cash equivalents at the end of the period.

The attached notes are an integral part of this financial statement.

Concept 4.1.- Notes to the financial statements This annex consists of 12 columns and is divided into three parts.

Part I Index Concept Data to be provided 5.- Comparative analysis of income statement accounts For the years ended December 31, 2024 and 2023 2024 2023 (Figures in pesos) Gain/loss from foreign exchange transactions 07050000000000 From foreign exchange transactions. 07050001000000 From mined fine metals. 07050002000000 Others.

492 OFFICIAL GAZETTE Monday, January 20, 2025

07050003000000 Increase from updating the gain/loss from foreign exchange transactions. 07050004000000 Total gain/loss from foreign exchange transactions. Gain/loss from foreign exchange valuation 07050005000000 From foreign exchange valuation. 07050006000000 From valuation of mined fine metals. 07050007000000 Others. 07050008000000 Increase from updating the gain/loss from foreign exchange valuation. 07050009000000 Total gain/loss from foreign exchange valuation. Interest income Interest on availability 07050010000000 Banks. 07050011000000 Restricted or pledged availability. 07050012000000 Others. 07050013000000 Total interest on availability. Interest and yields from investments in securities 07050014000000 From securities for trading. 07050015000000 From available-for-sale securities. 07050016000000 From held-to-maturity securities. 07050017000000 Others. 07050018000000 Total interest and yields from investments in securities. 07050019000000 Premiums and interest from repo operations. 07050020000000 Premiums and interest from securities lending. 07050021000000 Dividends from equity instruments.

Gain from valuation 07050022000000 Gain from valuation changes. 07050023000000 Valuation of indexed instruments. 07050024000000 Valuation of udis items. 07050025000000 Others. 07050026000000 Total gain from valuation. 07050027000000 Increase from updating interest income. 07050028000000 Total interest income. Interest expense 07050029000000 Premiums and interest from repo operations. 07050030000000 Premiums and interest from securities lending. 07050031000000 Interest on bank and other organism loans. 07050032000000 Interest on shareholder loans. Loss from valuation 07050033000000 Loss from valuation changes. 07050034000000 Valuation of indexed instruments. 07050035000000 Valuation of udis items. 07050036000000 Others. 07050037000000 Total loss from valuation. 07050038000000 Others. 07050039000000 Increase from updating interest expense. 07050040000000 Total interest expense. Net monetary position result (financial margin) 07050041000000 Net monetary position result from positions generating financial margin (debtor balance).

494 OFFICIAL GAZETTE Monday, January 20, 2025

07050042000000 Result from monetary position arising from positions that generate financial margin (creditor balance). 07050043000000 Increase due to updating the net monetary position result (financial margin). 07050044000000 Total net monetary position result (financial margin).

Commissions and fees charged 07050045000000 Immediate collection documents and remittances. 07050046000000 Traveler's checks. 07050047000000 Fund transfers. 07050048000000 Distribution services of investment company shares. 07050049000000 Other commissions and fees charged. 07050050000000 Increase due to updating of commissions and fees charged. 07050051000000 Total commissions and fees charged.

Commissions and fees paid 07050052000000 Fund transfers. 07050053000000 Received loans. 07050054000000 Other commissions and fees paid. 07050055000000 Increase due to updating of commissions and fees paid. 07050056000000 Total commissions and fees paid.

Intermediation result Result from fair value valuation 07050057000000 Securities for trading. 07050058000000 Sold collateral. 07050059000000 Others. 07050060000000 Total result from fair value valuation.

Loss from impairment or effect of reversal of impairment of securities 07050061000000 Securities available for sale. 07050062000000 Held-to-maturity securities. 07050063000000 Others. 07050064000000 Total loss from impairment or effect of reversal of impairment of securities.

Result from securities sales 07050065000000 Securities for trading. 07050066000000 Securities available for sale. 07050067000000 Held-to-maturity securities. 07050068000000 Others. 07050069000000 Total result from securities sales.

Transaction costs 07050070000000 For securities for trading. 07050071000000 Others. 07050072000000 Total transaction costs. 07050073000000 Result from sale of received collateral. 07050074000000 Increase due to updating of intermediation result. 07050075000000 Total intermediation result.

Other operating income (expenses) Recoveries 07050076000000 Taxes. 07050077000000 Other recoveries. 07050078000000 Total recoveries.

495 OFFICIAL GAZETTE Monday, January 20, 2025

07050079000000 Financial cost for capitalizable lease. 07050080000000 Impacts on the estimate for uncollectibility or difficult collection.

Losses 07050081000000 Fraud. 07050082000000 Disasters. 07050083000000 Other losses. 07050084000000 Total losses.

Dividends from permanent investments 07050085000000 Dividends from other permanent investments. 07050086000000 Dividends from permanent investments in associates available for sale. 07050087000000 Others. 07050088000000 Total dividends from permanent investments. 07050089000000 Donations. 07050090000000 Loss from awarding of assets. 07050091000000 Result from sale of awarded assets. 07050092000000 Result from valuation of awarded assets.

Loss from impairment or effect of reversal of impairment 07050093000000 Of real estate. 07050094000000 Of commercial goodwill. 07050095000000 Of other permanent investments valued at cost. 07050096000000 Of other long-term assets. 07050097000000 Of other assets. 07050098000000 Total loss from impairment or effect of reversal of impairment. 07050099000000 Interest payable on financing for acquisition of assets. 07050100000000 Gain from sale of real estate, furniture, and equipment.

496 OFFICIAL GAZETTE Monday, January 20, 2025

07050101000000 Loss from sale of real estate, furniture, and equipment. 07050102000000 Cancellation of the estimate for uncollectibility or difficult collection. 07050103000000 Cancellation of other liability accounts. 07050104000000 Interest in favor arising from loans to officials and employees. 07050105000000 Other items of operating income (expenses). 07050106000000 Monetary position result arising from items not related to the financial margin. 07050107000000 Result from valuation of items not related to the financial margin. 07050108000000 Increase due to updating of other operating income (expenses). 07050109000000 Total other operating income (expenses).

Administrative expenses 07050110000000 Short-term direct benefits.

Net cost of the period derived from employee benefits 07050111000000 Long-term direct benefits.

Post-employment benefits 07050112000000 Pensions. 07050113000000 Seniority premium. 07050114000000 Other post-employment benefits. 07050115000000 Total post-employment benefits.

Termination benefits 07050116000000 Termination benefits for reasons other than restructuring.

497 OFFICIAL GAZETTE Monday, January 20, 2025

07050117000000 Termination benefits due to restructuring. 07050118000000 Total termination benefits. 07050119000000 Total net cost of the period derived from employee benefits.

Workers' participation in profits 07050120000000 Workers' participation in profits incurred. 07050121000000 Deferred workers' participation in profits. 07050122000000 Estimate for deferred workers' participation in profits not recoverable. 07050123000000 Total workers' participation in profits. 07050124000000 Wages, salaries, and benefits for workers with disabilities and/or elderly. 07050125000000 Professional fees. 07050126000000 Rents. 07050127000000 Promotion and advertising expenses. 07050128000000 Taxes and various fees. 07050129000000 Non-deductible expenses. 07050130000000 Technology expenses. 07050131000000 Depreciations. 07050132000000 Amortizations. 07050133000000 Freight and hauling paid to individuals. 07050134000000 Freight and hauling paid to corporations. 07050135000000 Loss from uncollectible credits. 07050136000000 Restaurant consumption. 07050137000000 Loss from financial derivative operations. 07050138000000 Deduction for food aid for workers. 07050139000000 Use or temporary enjoyment of automobiles with rechargeable electric battery propulsion and electric automobiles with internal combustion engine or hydrogen-powered. 07050140000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 07050141000000 Other administrative expenses. 07050142000000 Increase due to updating of administrative expenses. 07050143000000 Total administrative expenses.

498 OFFICIAL GAZETTE Monday, January 20, 2025

Part II Data to be provided Related Parties 2024 Unrelated Parties 2024 Related Parties 2023 Unrelated Parties 2023

Part III Data to be provided Accruals or deductions for Income Tax (ISR) 2024 Accruals or deductions for Income Tax (ISR) 2023 Non-accruals or non-affected to ISR (income) Non-deductible (expenses) for ISR 2024 Non-accruals or non-affected to ISR (income) Non-deductible (expenses) for ISR 2023

This appendix consists of 8 columns and is divided into two parts.

Part I Index Concept Data to be provided 6.- List of contributions payable by the taxpayer as a direct subject or in their capacity as a withholding agent For the year ended December 31, 2024 Taxable Base Rate, tariff, or quota (Figures in pesos) Contributions payable by the taxpayer as a direct subject Income Tax (ISR) 07060000000000 Income Tax. 07060001000000 Other reductions of ISR. 07060002000000 ISR incurred in the year. 07060003000000 Amount pending applied in the year, from the tax incentive for projects in research and technological development authorized in previous years. 07060004000000 Amount pending applied in the year, from the tax incentive for investment projects in national cinematographic production of previous years. 07060005000000 Amount pending applied in the year, from the tax incentive for investment projects in the arts of previous years.

499 OFFICIAL GAZETTE Monday, January 20, 2025

07060006000000 Incentive for investment projects in national cinematographic production. 07060007000000 Incentive for investment projects in the arts. 07060008000000 Expenses and investments for "projects in research and technological development", applied in the 2024 year. 07060009000000 Expenses and investments for "projects in research and technological development", applied in the 2023 year. 07060010000000 Expenses and investments for "projects in research and technological development", applied in the 2022 year. 07060011000000 Expenses and investments for "projects in research and technological development", applied in the 2021 year. 07060012000000 Expenses and investments for "projects in research and technological development", applied in the 2020 year. 07060013000000 Expenses and investments for "projects in research and technological development", applied in the 2019 year. 07060014000000 Expenses and investments for "projects in research and technological development", applied in the 2018 year. 07060015000000 Expenses and investments for "projects in research and technological development", applied in the 2017 year. 07060016000000 Expenses and investments for "projects in research and technological development", applied in the 2016 year. 07060017000000 Expenses and investments for "projects in research and technological development", applied in the 2015 year. 07060018000000 Expenses and investments for "projects in research and technological development", applied in the 2014 year. 07060019000000 Amount pending to be applied for "projects in research and technological development". 07060020000000 Incentive for investment in projects and programs for high-performance sports. 07060021000000 Amount pending to be applied for investment in projects and programs for high-performance sports. 07060022000000 Income obtained from government support. 07060023000000 Amount pending to be applied from the incentive for investment in fixed food equipment for electric vehicles. 07060024000000 Amount of the tax incentive for biodiesel and its mixtures. 07060025000000 Other incentives. 07060026000000 Total incentives. 07060027000000 Provisional payments made to the federation. 07060028000000 ISR withheld from the taxpayer. 07060029000000 Creditable ISR paid abroad. 07060030000000 Creditable ISR by dividends or profits distributed. 07060031000000 Other amounts payable. 07060032000000 Other amounts receivable. 07060033000000 Difference payable. 07060034000000 Difference receivable.

500 OFFICIAL GAZETTE Monday, January 20, 2025

07060035000000 Income Tax payable for the year. 07060036000000 Tax incentive in the matter of Income Tax indicated in the decree of tax incentives for the northern border region, published in the DOF on December 31, 2018, applied in the 2024 year. 07060037000000 Tax incentive in the matter of Income Tax indicated in the decree of tax incentives for the southern border region, published in the DOF on December 30, 2020, applied in the 2024 year. 07060038000000 Income Tax paid in annual, normal, and complementary declarations. 07060039000000 Difference payable for the year. 07060040000000 ISR paid in excess applied against the IETU. 07060041000000 Balance in favor of the year.

Other data 07060042000000 Income Tax on income subject to preferential tax regimes. 07060043000000 Income Tax on distributed dividends not originating from CUFIN nor from CUFINRE. 07060044000000 Income Tax on distributed dividends originating from CUFINRE.

Value Added Tax (VAT) 07060045000000 Value of acts or activities taxed at the 16% rate. 07060046000000 Value of acts or activities taxed at the 0% rate. 07060047000000 Sum of the value of taxed acts or activities. 07060048000000 Value of acts or activities for which payment is not obligated (exempt). 07060049000000 Total value of acts or activities. 07060050000000 Value of acts or activities not subject. 07060051000000 Sum of VAT incurred for the months of the year. 07060052000000 Sum of creditable VAT for the months of the year without including balances in favor. 07060053000000 Tax incentive in the matter of Value Added Tax indicated in the decree of tax incentives for the northern border region, published in the DOF on December 31, 2018, applied in the 2024 year.

501 OFFICIAL GAZETTE Monday, January 20, 2025

07060054000000 Tax incentive in the matter of Value Added Tax indicated in the decree of tax incentives for the southern border region, published in the DOF on December 30, 2020, applied in the 2024 year. 07060055000000 Sum of compensations applied to VAT from other federal contributions in the months of the year. 07060056000000 Sum of credits of VAT balances in favor. 07060057000000 Sum of VAT returned in the months of the year. 07060058000000 Credit of VAT for investments or expenses in pre-operational periods (for the effects of articles 5th, fraction VI and 5th-B, second paragraph of the VAT Law). 07060059000000 Increase of VAT for investments or expenses in pre-operational periods (for the effects of articles 5th, fraction VI and 5th-B, second paragraph of the VAT Law). 07060060000000 Refund of VAT for investments or expenses in pre-operational periods (for the effects of articles 5th, fraction VI and 5th-B, second paragraph of the VAT Law). 07060061000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the effects of article 29, fraction IV, subsection i) of the VAT Law).

Special Tax on Production and Services (IEPS) 07060062000000 Value of acts or activities taxed at the 30% rate (games with bets and lotteries). 07060063000000 Sum of IEPS incurred for the months of the year. 07060064000000 Sum of compensations applied to IEPS from other federal contributions in the months of the year. 07060065000000 Biodiesel and its mixtures referred to in fraction I of Section A, of article 16 of the 2024 Fiscal Law. 07060066000000 Biodiesel and its mixtures referred to in fraction IV of Section A, of article 16 of the 2024 Fiscal Law.

Taxes on Foreign Trade 07060067000000 General import tax. 07060068000000 General export tax. 07060069000000 Total taxes on foreign trade.

Social security contributions 07060070000000 Worker-employer quotas to the IMSS. 07060071000000 Contributions to INFONAVIT. 07060072000000 Contributions to retirement insurance.

Rights for services provided 07060073000000 National Banking and Securities Commission (CNBV). 07060074000000 The National Institute of Migration (INM) - visitor without permit to perform remunerated activities (for the effects of article 8, fraction I of the Federal Law of Rights). 07060075000000 The National Institute of Migration (INM) - migratory services (for the effects of article 12 of the Federal Law of Rights). 07060076000000 Others specify concept.

Contributions from which it is a withholding agent: Income Tax (ISR) For payments to residents in the country 07060077000000 For salaries. 07060078000000 Professional fees at 35% art. 96 of the ISR Law. 07060079000000 Prizes. 07060080000000 Professional fees at 10%. 07060081000000 Leasing at 10%. 07060082000000 Alienation of other goods at 20%. 07060083000000 Interest at 0.08%, on the amount of capital. 07060084000000 Interest at 20%. 07060085000000 Commissions. 07060086000000 Interest and exchange gain at 35%. 07060087000000 For dividends at 10%. 07060088000000 Others. 07060089000000 Total ISR withheld from residents in the country.

For payments to residents abroad 07060090000000 Salaries at 15%. 07060091000000 Salaries at 30%.

502 OFFICIAL GAZETTE Monday, January 20, 2025

07060092000000 Retirements, pensions, and other concepts at 15%. 07060093000000 Retirements, pensions, and other concepts at 30%. 07060094000000 Professional fees at 25%. 07060095000000 Royalties at 5%. 07060096000000 Royalties at 10%. 07060097000000 Royalties at 25%. 07060098000000 Royalties at 35%. 07060099000000 Technical assistance. 07060100000000 Mediations. 07060101000000 Real estate leasing. 07060102000000 Furniture leasing at 25%. 07060103000000 Exchange of public debt for capital. 07060104000000 Financial leasing. 07060105000000 Prizes. 07060106000000 Time-sharing tourist service. 07060107000000 Interest at 4.9%. 07060108000000 Interest at 10%. 07060109000000 Interest at 15%. 07060110000000 Interest at 21%. 07060111000000 Interest at 35%. 07060112000000 Alienation of real estate. 07060113000000 Alienation of shares. 07060114000000 Capital financial derivative operations. 07060115000000 Debt financial derivative operations. 07060116000000 Construction of work, installation, maintenance, or mounting on real estate. 07060117000000 Charter party contract. 07060118000000 Public, artistic, and sporting shows. 07060119000000 For dividends at 10%. 07060120000000 Others. 07060121000000 Total ISR withheld from residents abroad.

Value Added Tax (VAT) 07060122000000 Independent personal services provided by individuals. 07060123000000 Use or temporary enjoyment of goods lent or granted by individuals. 07060124000000 Land freight transport services provided by individuals or corporations. 07060125000000 Services provided by commissionaire individuals.

503 OFFICIAL GAZETTE Monday, January 20, 2025

07060126000000 Acquisition, or use or temporary enjoyment of tangible goods, which are alienated or granted by residents abroad without permanent establishment in the country. 07060127000000 Others. 07060128000000 Total VAT withheld.

Other withheld contributions 07060129000000 Special Tax on Production and Services withheld. 07060130000000 Others.

Compensations made and returns obtained Compensations made during the year of balances in favor originating from: At historical value: 07060131000000 Value Added Tax. 07060132000000 Income Tax. 07060133000000 Other federal contributions. At updated value: 07060134000000 Value Added Tax. 07060135000000 Income Tax. 07060136000000 Other federal contributions.

Compensations made during the year applied to: 07060137000000 Own Value Added Tax originating from Own Value Added Tax. 07060138000000 Own Income Tax originating from Own Income Tax. 07060139000000 Other federal contributions.

Returns obtained in the year 07060140000000 Other federal contributions. From: 07060141000000 Value Added Tax. 07060142000000 Income Tax. 07060143000000 Other federal contributions.

504 OFFICIAL GAZETTE Monday, January 20, 2025

Part II Data to be provided Contribution determined by audit payable or in favor Contribution payable or balance in favor determined by the taxpayer Difference Differences not investigated by audit Concept 6.1.- Declaration This appendix consists of 14 columns and is divided into three parts.

Part I Index Concept Data to be provided 7.- List of contributions to pay As of December 31, 2024 Amount corresponding to the audited fiscal year Amount originating from previous years (Figures in pesos) Income Tax incurred as a direct subject 07070000000000 Determined by the taxpayer (of the year). 07070001000000 Difference determined by the taxpayer (of the audited year).

Provisional and/or definitive payments determined by the taxpayer for: Income Tax own provisional payments 07070002000000 Corresponding to the month of: Income Tax for salaries and in general for the provision of a subordinate personal service in their capacity as a withholding agent

505 OFFICIAL GAZETTE Monday, January 20, 2025

07070003000000 Corresponding to the month of: Income Tax for payment of professional fees in their capacity as a withholding agent 07070004000000 Corresponding to the month of: Income Tax for payment of leases in their capacity as a withholding agent 07070005000000 Corresponding to the month of: Income Tax for payment of interest in their capacity as a withholding agent 07070006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in their capacity as a withholding agent 07070007000000 Corresponding to the month of: Income Tax on dividends as a direct subject 07070008000000 Corresponding to the month of: Income Tax preferential tax regimes as a direct subject 07070009000000 Corresponding to the year of: Income Tax for payments abroad in their capacity as a withholding agent 07070100000000 Corresponding to the month of: Information determined by the taxpayer: Tax on Assets as a direct subject 07070110000000 Corresponding to the year of: (specify the year)

506 OFFICIAL GAZETTE Monday, January 20, 2025

Value Added Tax incurred as a direct subject 07070120000000 Corresponding to the month of: Value Added Tax in their capacity as a withholding agent 07070130000000 Corresponding to the month of: Special Tax on Production and Services incurred as a direct subject 07070140000000 Corresponding to the month of: Special Tax on Production and Services in their capacity as a withholding agent 07070150000000 Corresponding to the month of: Tax on New Automobiles 07070160000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 07070170000000 Corresponding to the month of: Contributions to the National Institute for the Housing Fund for Workers 07070180000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 07070190000000 Corresponding to the bimonthly period of: Local Taxes 07070200000000 Corresponding to the month of:

Monday, January 20, 2025 OFFICIAL GAZETTE 509

Payroll Tax 07070021000000 Corresponding to the month of:

Rights for services provided 07070022000000 The National Banking and Securities Commission (CNBV), corresponding to the month of: 07070023000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (for the purposes of Article 8, fraction I of the Federal Rights Law). 07070024000000 The National Institute of Migration (INM).- migratory services (for the purposes of Article 12 of the Federal Rights Law). 07070025000000 Others specify concept and period to which it corresponds:

Other contributions 07070026000000 Specify concept and period to which it corresponds:

Differences not considered by the taxpayer in the audited fiscal year: 07070027000000 Difference determined by audit not considered by the taxpayer (of the audited year).

Income Tax provisional payments 07070028000000 Corresponding to the month of:

Income Tax withholdings to residents in Mexico 07070029000000 Corresponding to the month of:

Income Tax withholdings to residents abroad 07070030000000 Corresponding to the month of:

510 OFFICIAL GAZETTE Monday, January 20, 2025

Income Tax on dividends 07070031000000 Corresponding to the month of:

Income Tax preferential tax regimes as direct taxpayer 07070032000000 Corresponding to the fiscal year

Value Added Tax as direct taxpayer 07070033000000 Corresponding to the month of:

Value Added Tax in its capacity as withholding agent 07070034000000 Corresponding to the month of:

Special Production and Services Tax as direct taxpayer 07070035000000 Corresponding to the month of:

Special Production and Services Tax in its capacity as withholding agent 07070036000000 Corresponding to the month of:

Tax on New Automobiles 07070037000000 Corresponding to the month of:

Contributions to the Mexican Institute of Social Security 07070038000000 Corresponding to the month of:

Contributions to the National Housing Fund for Workers 07070039000000 Corresponding to the bimester of:

Monday, January 20, 2025 OFFICIAL GAZETTE 511

Retirement insurance contributions 07070040000000 Corresponding to the bimester of:

Local Taxes 07070041000000 Corresponding to the month of:

Rights 07070042000000 Corresponding to the right.

Other contributions 07070043000000 Specify concept and period to which it corresponds: 07070044000000 Total.

Part II Data to provide Total of contributions to pay | Amount of contribution in litigation | Payment date | Credit Institution or SAT | Operation Number

Part III Data to provide Payment in installments (data from the free-form document):

• Folio number
• Presentation date
• Receiving administration Payment authorization letter:
• Number
• Date

Index | Concept | Data to provide 8.- Reconciliation between accounting and fiscal results for Income Tax purposes For the year ended December 31, 2024 2024 | 2023 (Amounts in pesos) 07080000000000 Net profit. 07080001000000 Net loss.

512 OFFICIAL GAZETTE Monday, January 20, 2025

Plus-minus: 07080002000000 Effect of inflation from NIF B-10. 07080003000000 Result from favorable monetary position. 07080004000000 Result from unfavorable monetary position. 07080005000000 Historical net profit. 07080006000000 Historical net loss.

Plus: 07080007000000 Non-accounting fiscal income.

Plus: 07080008000000 Non-fiscal accounting deductions.

Minus: 07080009000000 Non-accounting fiscal deductions.

Minus: 07080010000000 Non-fiscal accounting income. 07080011000000 Fiscal loss before loss on sale of shares. 07080012000000 Fiscal profit before loss on sale of shares. 07080013000000 Loss on sale of shares. 07080014000000 Fiscal loss before PTU paid in the year. 07080015000000 Fiscal profit before PTU paid in the year.

Plus or minus: 07080016000000 PTU paid in the year. 07080017000000 Fiscal loss of the year. 07080018000000 Fiscal profit of the year. 07080019000000 Additional deduction for first employment incentive of the year (for the purposes of Article ninth fraction XXXVII of the transitional provisions of the LISR for 2014). 07080020000000 Amortization of losses from previous years. 07080021000000 Fiscal result.

Monday, January 20, 2025 OFFICIAL GAZETTE 513

Non-accounting fiscal income 07080022000000 Accumulable annual inflation adjustment. 07080023000000 Fiscal profit on sale of real estate. 07080024000000 Fiscal profit on capital reimbursement. 07080025000000 Fiscal profit on sale of shares and/or intangibles. 07080026000000 Fiscal profit on sale of furniture and equipment. 07080027000000 Effectively collected late interest. 07080028000000 Customer advances. 07080029000000 Fiscal exchange profit. 07080030000000 Fiscal profit on sale of adjudicated goods. 07080031000000 Fiscal profit in trusts. 07080032000000 Transfer pricing adjustment. 07080033000000 Result from liquidation of cash derivative operations. 07080034000000 Result from liquidation of in-kind derivative operations. 07080035000000 Result from foreign currency purchase and sale. 07080036000000 Other non-accounting fiscal income. 07080037000000 Total.

Non-fiscal accounting deductions 07080038000000 Income Tax for legal entities. 07080039000000 Profit sharing. 07080040000000 Client entertainment expenses. 07080041000000 Donations. 07080042000000 Sanctions, indemnities, and conventional penalties. 07080043000000 Accounting depreciation. 07080044000000 Vehicle expenses not indispensable for business purposes. 07080045000000 Value Added Tax. 07080046000000 Accounting loss on sale of real estate. 07080047000000 Accounting loss on sale of shares and/or intangibles. 07080048000000 Fees and rents for natural persons not paid by year-end. 07080049000000 Non-deductible estimate for write-down of assets. 07080050000000 Rents paid for financial leasing. 07080051000000 Accounting amortization of technology transfer. 07080052000000 Loss in subsidiary participation. 07080053000000 Accrued interest exceeding market value and late interest paid or unpaid. 07080054000000 Non-deductible expenses. 07080055000000 Fines.

514 OFFICIAL GAZETTE Monday, January 20, 2025 07080056000000 Accounting loss on sale of furniture and equipment. 07080057000000 Various losses. 07080058000000 Accounting amortization. 07080059000000 Accounting exchange loss. 07080060000000 Estimates. 07080061000000 Accounting loss on sale of adjudicated goods. 07080062000000 Accounting loss in trusts. 07080063000000 Accounting loss in joint ventures. 07080064000000 Proportion of payments that are exempt income for the worker. 07080065000000 Non-deductible transactions with related parties. 07080066000000 Other non-fiscal accounting deductions. 07080067000000 Total.

The non-deductible items are accounted for in: 07080068000000 Interest paid. 07080069000000 Administrative expenses. 07080070000000 Income Tax and PTU accrued. 07080071000000 Deferred Income Tax and PTU.

Accounting depreciation and amortization is composed of: 07080072000000 Depreciations. 07080073000000 Amortizations.

Non-accounting fiscal deductions 07080074000000 Deductible annual inflation adjustment. 07080075000000 Fiscal loss on sale of shares and/or intangibles. 07080076000000 Fiscal loss on sale of real estate. 07080077000000 Fiscal depreciation. 07080078000000 Fiscal incentive for immediate deduction of investments. 07080079000000 Charges to provisions. 07080080000000 Charges to estimates. 07080081000000 Fees, rents, and interest for natural persons that affected the previous year's result, paid in this year. 07080082000000 Effectively paid late interest. 07080083000000 Loss from uncollectible credits. 07080084000000 Fiscal loss on sale of furniture and equipment. 07080085000000 Fiscal amortization. 07080086000000 Fiscal exchange loss.

Monday, January 20, 2025 OFFICIAL GAZETTE 515 07080087000000 Fiscal loss on sale of adjudicated goods. 07080088000000 Fiscal losses in trusts. 07080089000000 Additional deduction for donation of basic goods for human subsistence (for the purposes of Article 1.3 of the Decree published in the Official Gazette on December 26, 2013). 07080090000000 Deduction of the additional 25% of salary amount (for the purposes of Article 1.5 of the Decree published in the DOF on December 26, 2013 and Article 186 of the LISR). 07080091000000 Fiscal incentive for hiring persons with disabilities and/or elderly. 07080092000000 Deduction of Income Tax withheld from persons with disabilities and/or elderly. 07080093000000 Transfer pricing adjustment. 07080094000000 Net interest from previous years. 07080095000000 Net interest of the year. 07080096000000 Other non-accounting fiscal deductions. 07080097000000 Total.

Non-fiscal accounting income 07080098000000 Income from dividends from residents in the country. 07080099000000 Accounting profit on sale of real estate. 07080100000000 Accounting profit on sale of shares and/or intangibles. 07080101000000 Accounting exchange profit. 07080102000000 Cancellation of estimates. 07080103000000 Cancellation of provisions. 07080104000000 Accrued late interest received or not. 07080105000000 Profit in subsidiary participation. 07080106000000 Accumulated advance sales from the previous year and accrued in this one. 07080107000000 Accounting profit in trusts. 07080108000000 Accounting profit in joint ventures. 07080109000000 Accounting profit on adjudicated goods. 07080110000000 Accounting profit on sale of furniture and equipment. 07080111000000 Recovery of expenses considered non-deductible in previous years. 07080112000000 Tax credits and their update. 07080113000000 Credit portfolio recovery. 07080114000000 Other non-fiscal accounting income. 07080115000000 Total non-fiscal accounting income.

516 OFFICIAL GAZETTE Monday, January 20, 2025

This appendix consists of 16 columns and is divided into four parts.

Part I Index | Concept | Data to provide 9.- Financial derivative operations For the year ended December 31, 2024 Fiscal ID or RFC | Country of residence (Amounts in pesos) Note: Information from this appendix is only captured when indicated in concept 07D065000 of the general data appendix. Counterparty name 07090000000000 (specify). 07090001000000 Total.

Part II Data to provide Number of contracts entered into | Concept of financial derivative operations (for the purposes of Article 16-A CFF) | Type of financial derivative operations (for the purposes of Article 20 of the LISR) | Sum of notionals

Part III Data to provide Type of market | Name of market | Percentage of cash settlement | Percentage of in-kind settlement

Part IV Data to provide Profit by counterparty | Loss by counterparty | Net effect | Proportion representing of accumulative income and/or authorized deductions

Monday, January 20, 2025 OFFICIAL GAZETTE 517

This appendix consists of 11 columns and is divided into three parts.

Part I Index | Concept | Data to provide 10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico For the year ended December 31, 2024 Fiscal ID | Country of fiscal residence of the entity | Percentage of participation in the entity's capital (Amounts in pesos) Note: Information from this appendix is only captured when indicated in concept 07D066000 of the general data appendix. Name, denomination, or corporate name of foreign subsidiaries, associates, or affiliates 07100000000000 (specify). 07100001000000 Total. Name, denomination, or corporate name of subsidiaries, associates, or affiliates in Mexico 07100002000000 (specify). 07100003000000 Total.

Part II Data to provide Amount of investment | Amount of profits (losses) from previous years in the percentage of participation | Payment method (fund transfer, capitalization of credits or debts, etc.)

Part III Data to provide Amount of profit (loss) of the year in the percentage of participation | Value of the investment | Date capital contribution was made to its subsidiary

518 OFFICIAL GAZETTE Monday, January 20, 2025

This appendix consists of 15 columns and is divided into four parts.

Part I Index | Concept | Data to provide 11.- Partners or shareholders who held shares or partnership interests For the year ended December 31, 2024 Fiscal ID or RFC | Country of residence for tax purposes (Amounts in pesos) Name, denomination, or corporate name of the partner or shareholder 07110000000000 (specify). 07110001000000 Total.

Part II Data to provide Percentage of partner or shareholder participation in the year | Period of holding from | Period of holding to | Amount of Contributions that are not Share Premium

Part III Data to provide Amount of capital withdrawals | Amount of loans made | Amount of loans received | Percentage of agreed interest rate in case of received loans

Part IV Data to provide Destination of the loan | Amount of share premium | Payment method (fund transfer, capitalization of credits or debts, etc.)

Monday, January 20, 2025 OFFICIAL GAZETTE 519

This appendix consists of 14 columns and is divided into three parts.

Part I Index | Concept | Data to provide 12.- Transactions with related parties For the year ended December 31, 2024 Fiscal ID or RFC | Type of operation | In case that in the "type of operation" column, any of the "other income" or "other payments" concepts were selected, specify concept (Amounts in pesos) Note: Information from this appendix is only captured when indicated in concept 07D030000 of the general data appendix. Income Tax Denomination or corporate name of the related party Accumulative income 07120000000000 (specify). 07120001000000 Total accumulative income. Authorized deductions 07120002000000 (specify). 07120003000000 Total authorized deductions.

Part II Data to provide Country of residence | Value of the operation and/or investment for tax purposes (including zero value) | Transfer pricing method applied | The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the appendix named additional information, which unique and valuable contributions are involved | The operation is agreed upon as with independent parties in comparable operations (yes or no)

520 OFFICIAL GAZETTE Monday, January 20, 2025

Part III Data to provide Amount of taxpayer's fiscal adjustment for the operation to be considered agreed upon as with independent parties in comparable operations | Were the values of acts or activities for VAT, or the creditable VAT (deductions) modified as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2. fraction II, of the RMF 2024) (yes or no) | Indicate if you obtained benefit from treaties to avoid double taxation (yes, no, n/a) | Modified amount

Index | Concept | Data to provide 13.- Taxpayer information on transactions with related parties For the year ended December 31, 2024 (Amounts in pesos) Note: Information from this appendix is only captured when indicated in concept 07D030000 of the general data appendix. Business knowledge, general information Which is/are the predominant activity/activities of the taxpayer: 07130000000000 Granting of temporary use or enjoyment of goods. 07130001000000 Services. 07130002000000 Others (specify). 07130003000000 The taxpayer is the owner of the assets used to carry out its predominant activity, which are registered in its accounting. 07130004000000 The taxpayer owns or uses intangible assets which are registered in its accounting. Specify the five main intangible assets used by the taxpayer (see Appendix VIII) that are registered in its accounting. 07130005000000 Field 1. 07130006000000 Field 2. 07130007000000 Field 3. 07130008000000 Field 4. 07130009000000 Field 5. 07130010000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which the use or enjoyment is granted (see Appendix VIII). 07130011000000 Field 1. 07130012000000 Field 2. 07130013000000 Field 3. 07130014000000 Field 4. 07130015000000 Field 5. 07130016000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is the owner and which it has registered in its accounting (see Appendix VIII). 07130017000000 Field 1. 07130018000000 Field 2. 07130019000000 Field 3. 07130020000000 Field 4. 07130021000000 Field 5. 07130022000000 Value of the intangible asset registered in its accounting. 07130023000000 The taxpayer obtained an Advance Pricing Agreement (APA) applicable to the fiscal year. 07130024000000 Letter number. 07130025000000 Letter date. 07130026000000 Indicate if an Advance Pricing Agreement (APA) applicable to the fiscal year is in process. 07130027000000 Date of submission of the request. 07130028000000 The taxpayer obtained any favorable resolution from the SAT involving transactions with related parties. 07130029000000 Letter number. 07130030000000 Letter date. 07130031000000 Deducted in the year depreciations or amortizations arising from transactions with related parties carried out in previous years. 07130032000000 The taxpayer has the supporting documentation referred to in fraction IX of Article 76 of the LISR (transfer pricing study/studies).

Monday, January 20, 2025 OFFICIAL GAZETTE 521 07130033000000 The taxpayer submitted its informational declaration for its transactions with related parties (For the purposes of Article 76, fraction X of the LISR). 07130034000000 Submission date (last submitted). 07130035000000 The taxpayer has documentary evidence demonstrating compliance with the provisions of fraction XII of Article 76 of the LISR for its transactions with related parties. RFC of the persons who prepared the documentation demonstrating compliance with the provisions of Article 76, fractions IX and XII of the LISR, or who advised in its formulation Preparers 07130036000000 RFC or fiscal ID 1. 07130037000000 RFC or fiscal ID 2. 07130038000000 RFC or fiscal ID 3. Advisors 07130039000000 RFC or fiscal ID 1. 07130040000000 RFC or fiscal ID 2. 07130041000000 RFC or fiscal ID 3. RFC of the persons who advised tax matters in terms of Title VI of the CFF Tax advisors 07130042000000 RFC or fiscal ID 1. 07130043000000 RFC or fiscal ID 2. 07130044000000 RFC or fiscal ID 3. Obligations regarding transfer pricing 07130045000000 The figures reported in the informational declaration of transactions with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (fractions X and IX respectively of Article 76 of the LISR). 07130046000000 In case of discrepancy, specify: 07130047000000 The figures reported in the informational declaration (For the purposes of Article 76, fraction X of the LISR) are consistent with those stated in Appendix 12 of the audit, both referring to transactions with related parties.

Monday, January 20, 2025 OFFICIAL GAZETTE 523

07130048000000 In case of discrepancy, specify: 07130049000000 The figures reported for transactions with related parties in the documentary evidence demonstrating compliance with the provisions of fraction XII of article 76 of the Income Tax Law (LISR) are consistent with those stated in Annex 12 of the audit report. 07130050000000 In case of discrepancy, specify: 07130051000000 In some of the transactions analyzed in the taxpayer's diverse transfer pricing documentation, the related party resident abroad was chosen as the examined party. 07130052000000 Indicate the transactions carried out. 07130053000000 Amount of the transactions. 07130054000000 The taxpayer has in its possession all the financial and tax information of the related party that is necessary to demonstrate the analysis and conclusions of the transfer pricing documentation where said related party was chosen as the party to be examined.

Transfer Pricing Adjustments

07130055000000 Did you make any adjustments in the matter of transfer pricing so that the prices, amounts of consideration, or profit margins of the operations carried out with related parties are considered as agreed upon as they would be with or between independent parties in comparable operations. Note: in case that Annex 12 presents information in the column "amount of taxpayer's fiscal adjustment so that the operation is considered agreed upon as with independent parties in comparable operations", answer the following (non-accounting fiscal effects): 07130056000000 The amount of the increase in accumulative income for Income Tax Law (LISR) purposes. 07130057000000 The amount of the increase in authorized deductions for Income Tax Law (LISR) purposes, even for decreasing income. 07130058000000 The amount decreased in authorized deductions for Income Tax Law (LISR) purposes. 07130059000000 Amount increased in the declarations presented for the fiscal year for taxes withheld on payments abroad, as a consequence of transfer pricing adjustments. 07130060000000 Amount decreased in the declarations presented for the fiscal year for creditable VAT, as a consequence of transfer pricing adjustments. 07130061000000 Supporting documentation is available that substantiates the actual adjustments made.

524 OFFICIAL GAZETTE Monday, January 20, 2025

07130062000000 Modified the values of acts or activities for IEPS or the creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2. Fraction II, of the 2024 Fiscal Miscellaneous Resolution (RMF)). 07130063000000 State the modified amount of acts or activities. (RMF) 07130064000000 State the modified amount of creditable IEPS. (RMF) 07130065000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased deductions as deductible. 07130066000000 In the case of voluntary adjustments, presented the notice for the modification of authorized deductions indicated in the RMF.

Interest with related parties considered as dividends

07130067000000 The taxpayer considered accrued interest as dividends in accordance with the provisions of article 11, fraction II of the LISR. 07130068000000 Amount of the interest considered as dividends.

Deductible and non-deductible expenses

07130069000000 Deducted expenses with related parties referred to in the third and third-to-last paragraphs of fraction XXIII of article 28 of the LISR. Note: in case of affirmative answer to the previous index, indicate in the annex called additional information what documentation you have to prove that your deductions do not involve structured agreements or hybrid mechanisms. 07130070000000 Indicate the amount of the deduction made. 07130071000000 Considered as non-deductible expenses with related parties referred to in fraction XXIII of article 28 of the LISR. 07130072000000 Indicate the amount of the expense considered as non-deductible. 07130073000000 Deducted expenses with related parties referred to in the second paragraph of fraction XXIX of article 28 of the LISR. 07130074000000 Indicate the amount of the deduction made. 07130075000000 Considered as non-deductible expenses with related parties referred to in the first paragraph of fraction XXIX of article 28 of the LISR. 07130076000000 Indicate the amount of the expense considered as non-deductible. 07130077000000 Considered as non-deductible interest referred to in fraction XXXII of article 28 of the LISR.

Expenses for reimbursements (at cost)

07130078000000 Deducted expenses with related parties for reimbursements at cost. In case of affirmative answer. 07130079000000 Have all supporting documentation, on the one hand, from your related party, and on the other hand, with documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost.

Monday, January 20, 2025 OFFICIAL GAZETTE 525

Prorated expenses

07130080000000 Deducted expenses with related parties carried out abroad on a prorated basis. 07130081000000 Indicate the amount of the deduction of expenses carried out abroad on a prorated basis. 07130082000000 Quantify the benefit received or expected to be received from the prorated expense. 07130083000000 Complied with what is stated in rule 3.3.1.27. of the 2024 RMF.

Gain and/or losses from the alienation of shares

07130084000000 Obtained gain and/or fiscal loss when carrying out an operation of alienation of shares with and among related parties. Note: in case of affirmative answer, indicate in the annex called additional information the business reason for alienating the shares. 07130085000000 Indicate the value of the alienation price of the share package alienated. 07130086000000 Indicate the proven acquisition cost of the share package alienated. 07130087000000 Name of the issuer. 07130088000000 RFC or tax ID of the issuer. 07130089000000 Indicate the equity capital of the issuer. 07130090000000 Name of the acquirer. 07130091000000 RFC or tax ID of the acquirer. 07130092000000 Submitted to the tax authorities the study on the determination of the sale price of the shares in accordance with articles 179 and 180 of the LISR with the elements contained in subsection e) of fraction I of article 179 of the LISR (second paragraph of subsection b) which in turn corresponds to the fourth paragraph of fraction XVII of article 28 of the LISR). 07130093000000 Date of presentation before the tax authorities of the study on the determination of the sale price of the shares. 07130094000000 Tax authority before which it was presented. 07130095000000 Mention the business reason for alienating the shares. 07130096000000 Mention if you carried out the valuation of the alienation carried out. 07130097000000 The taxpayer has the supporting documentation of the valuation of the alienation carried out. In case of affirmative answer to the previous index, indicate the RFC and name of the appraiser: 07130098000000 Name of the expert. 07130099000000 RFC.

526 OFFICIAL GAZETTE Monday, January 20, 2025

Financial derivative operations with related parties

07130100000000 Accumulated income from financial derivative operations. 07130101000000 Indicate the amount of the corresponding accumulation. 07130102000000 Made deductions related to financial derivative operations. 07130103000000 Indicate the amount of the corresponding deduction. 07130104000000 Obtained losses in financial derivative operations with related parties in accordance with article 28 fraction XIX of the LISR. 07130105000000 Indicate the corresponding amount. 07130106000000 Made payments of initial amounts for the right to acquire or sell goods, currencies, shares, or other securities that did not trade on recognized markets as referred to in article 28 fraction XXIV of the LISR. 07130107000000 Indicate the corresponding amount.

Insufficient capitalization:

07130108000000 Determined non-deductible interest in accordance with the provisions of article 28, fraction XXVII of the LISR. 07130109000000 Annual average balance of all the taxpayer's debts that accrued interest payable, determined in accordance with article 28, fraction XXVII of the LISR. 07130110000000 Equity capital at the beginning of the fiscal year determined in accordance with article 28, fraction XXVII of the LISR. 07130111000000 Equity capital at the end of the fiscal year determined in accordance with article 28, fraction XXVII of the LISR. 07130112000000 Average equity capital. 07130113000000 Average equity capital divided by three. 07130114000000 Annual average balance of the taxpayer's debts contracted with related parties resident abroad, determined in accordance with article 28, fraction XXVII of the LISR. 07130115000000 Non-deductible interest determined in accordance with article 28, fraction XXVII of the LISR. 07130116000000 Opted to consider as equity capital of the fiscal year the initial and final balances of the fiscal year of its capital contribution accounts, net fiscal income, and reinvested net fiscal income.

Corresponding adjustments

07130117000000 Made during the fiscal year (in the same fiscal year subject to review or for purposes of previous fiscal years) any adjustment in the matter of transfer pricing as a consequence of applying what is stated in the transfer pricing documentation of some related party resident abroad. 07130118000000 In case of affirmative answer, indicate the amount thereof.

Monday, January 20, 2025 OFFICIAL GAZETTE 527

07130119000000 The adjusted fiscal year (1). 07130120000000 The adjusted fiscal year (2). 07130121000000 The adjusted fiscal year (3). 07130122000000 Carried out corresponding adjustments in the matter of transfer pricing during the fiscal year (in the same fiscal year subject to review or for purposes of previous fiscal years) as a consequence of operations with related parties resident in countries with which Mexico has not celebrated international treaties in fiscal matters and carried out by the authorities of said countries. 07130123000000 In case of affirmative answer, indicate the amount thereof. 07130124000000 The adjusted fiscal year (1). 07130125000000 The adjusted fiscal year (2). 07130126000000 The adjusted fiscal year (3). 07130127000000 Carried out corresponding adjustments in the matter of transfer pricing during the fiscal year (in the same fiscal year subject to review or for purposes of previous fiscal years) as a consequence of operations with related parties resident in countries with which Mexico has not celebrated international treaties in fiscal matters and carried out by the authorities of said countries. 07130128000000 In case of affirmative answer, indicate the amount thereof. 07130129000000 The adjusted fiscal year (1). 07130130000000 The adjusted fiscal year (2). 07130131000000 The adjusted fiscal year (3).

Article 76-A of the LISR (2024)

07130132000000 Is obligated to present the informational declaration provided for in fraction I (master of related parties). 07130133000000 Is obligated to present the informational declaration provided for in fraction II (local of related parties). 07130134000000 Is obligated to present the informational declaration provided for in fraction III (country by country). In case of affirmative answer in this last case, specify the basis for the obligation: 07130135000000 By being a multinational controlling legal person (fraction III, subsection a)). 07130136000000 By being designated (fraction III, subsection b)). Do you have knowledge if the multinational controlling legal person to which your company belongs is obligated to present directly or through a designated entity, the following informational declarations of related parties: 07130137000000 Obligation to present the master declaration. 07130138000000 Obligation to present the country-by-country declaration.

528 OFFICIAL GAZETTE Monday, January 20, 2025

Annual informational declarations of related parties of 2023 presented in 2024 (for the purposes of article 76-A of the LISR)

07130139000000 Presented in due time and form the informational master declaration of the multinational business group of the fiscal year 2023. 07130140000000 Date of presentation (last presented). 07130141000000 Presented in due time and form the informational local declaration of related parties of the fiscal year 2023. 07130142000000 Date of preparation of the information and transfer pricing documentation associated with the declaration. 07130143000000 Date of presentation (last presented). 07130144000000 Presented in due time and form the informational country-by-country declaration of the multinational business group of the fiscal year 2023. 07130145000000 Date of presentation (last presented).

Decree of fiscal stimuli northern border region

07130146000000 Carried out operations with taxpayers who are in the northern border region. 07130147000000 Amount of accumulative income with related parties generated within the municipalities of the northern border region. 07130148000000 Amount of accumulative income with related parties that are located within the municipalities of the northern border region. 07130149000000 Amount of deductions with related parties generated within the municipalities of the northern border region. 07130150000000 Amount of deductions with related parties that are located within the municipalities of the northern border region. 07130151000000 Presented the informational declaration for your operations with related parties (For the purposes of article 76, fraction X of the LISR, Annex 9 of the DIM) including operations with related parties resident in national territory as contemplated by fiscal procedure 5/DEC-12.

Non-binding criteria

07130152000000 The taxpayer applied criteria contrary to those published in the Official Gazette (DOF) as non-binding criteria in the matter of transfer pricing of fiscal and customs provisions. 07130153000000 Specify the number(s) of criterion/criteria.

Monday, January 20, 2025 OFFICIAL GAZETTE 529

Decree of fiscal stimuli southern border region

07130154000000 Carried out operations with taxpayers who are in the southern border region. 07130155000000 Amount of accumulative income with related parties generated within the municipalities of the southern border region. 07130156000000 Amount of accumulative income with related parties that are located within the municipalities of the southern border region. 07130157000000 Amount of deductions with related parties generated within the municipalities of the southern border region. 07130158000000 Amount of deductions with related parties that are located within the municipalities of the southern border region. 07130159000000 Presented the informational declaration for your operations with related parties (For the purposes of article 76, fraction X of the LISR, Annex 9 of the DIM) including operations with related parties resident in national territory as contemplated by fiscal procedure 5/DEC-12.

Index Concept Data to provide 14.- Informative Data For the fiscal year ended December 31, 2024 Amount (Figures in pesos) Informative data of the taxpayer

07140000000000 Is authorized for notification through tax mailbox. Informative data of the taxpayer as legal representative

07140001000000 Is a partner or shareholder of some taxpayers that you represent. 07140002000000 Number of entities in which you participate as legal representative. Indicate the five main RFCs of the legal person(s) in which you participate as legal representative: 07140003000000 RFC 1. 07140004000000 RFC 2. 07140005000000 RFC 3. 07140006000000 RFC 4. 07140007000000 RFC 5.

530 OFFICIAL GAZETTE Monday, January 20, 2025

07140008000000 Is legal representative of a resident abroad without permanent establishment in national territory. Indicate the five main names or corporate names of the residents abroad: 07140009000000 Name 1. 07140010000000 Name 2. 07140011000000 Name 3. 07140012000000 Name 4. 07140013000000 Name 5.

Worker profit-sharing (PTU)

07140014000000 PTU generated during the fiscal year. 07140015000000 PTU not collected in the previous fiscal year. 07140016000000 PTU paid in the fiscal year. 07140017000000 Taxable base for PTU.

Figures at the end of the fiscal year Income Tax

07140018000000 Authorized deductions for Income Tax purposes. 07140019000000 Profit coefficient to apply in the following fiscal year. 07140020000000 Income from dividends of persons resident in the country. 07140021000000 Income from dividends of persons resident abroad. 07140022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN. 07140023000000 Accumulative income from the gain derived from merger. 07140024000000 Accumulative income from the gain derived from spin-off. 07140025000000 Accumulative income from the gain derived from capital reductions of societies resident abroad in which the taxpayer is a partner or shareholder. 07140026000000 Accumulative income from the gain derived from liquidation of societies resident abroad in which the taxpayer is a partner or shareholder. 07140027000000 Deducted loss derived from merger. 07140028000000 Deducted loss derived from spin-off. 07140029000000 Deducted loss derived from capital reduction. 07140030000000 Deducted loss derived from liquidation of societies. 07140031000000 Dividends paid originating from CUFIN and CIFINRE. 07140032000000 Dividends paid not originating from CUFIN nor from CUFINRE. 07140033000000 Total accumulative income.

Monday, January 20, 2025 OFFICIAL GAZETTE 531

07140034000000 Total accumulative income obtained in the northern border region in the previous fiscal year. 07140035000000 Balance of CUFIN determined in accordance with the fifth paragraph of article 77 of the LISR. 07140036000000 Total amount of payments that are exempt income for the worker. 07140037000000 Deductible amount at 47% (payments that are exempt income for the worker). 07140038000000 Deductible amount at 53% (payments that are exempt income for the worker).

Accounts and documents receivable and payable in foreign currency

Accounts and documents receivable in foreign currency

07140039000000 Balance of accounts and documents receivable originated in foreign currency (pesos). Indicate the three main types of currency: 07140040000000 Field 1. 07140041000000 Field 2. 07140042000000 Field 3. Indicate the three most important concepts that originated the balance: 07140043000000 (specify). 07140044000000 (specify). 07140045000000 (specify). 07140046000000 Indicate the amount of accounts and documents receivable in foreign currency that originate from transactions with related parties.

Accounts and documents payable in foreign currency

07140047000000 Balance of accounts and documents payable originated in foreign currency (pesos). Indicate the three main types of currency: 07140048000000 Field 1. 07140049000000 Field 2. 07140050000000 Field 3.

532 OFFICIAL GAZETTE Monday, January 20, 2025

Indicate the three most important concepts that originated the balance: 07140051000000 (specify). 07140052000000 (specify). 07140053000000 (specify). 07140054000000 Indicate the amount of accounts and documents payable in foreign currency that originate from transactions with related parties.

Net Fiscal Income account fiscal years 2014 to 2024

07140055000000 Initial balance of updated CUFIN. Plus: 07140056000000 Fiscal result of the fiscal year. Less: 07140057000000 Income Tax (for the purposes of the first paragraph of article 9 LISR). 07140058000000 Non-deductible items, except provisions and reserves (for the purposes of article 28, fractions VIII and IX LISR). 07140059000000 Effect of Income Tax paid abroad for payment of dividends to the taxpayer (for the purposes of the fourth paragraph of article 77 of the LISR). Equal to: 07140060000000 Positive result. 07140061000000 Negative result (difference referred to in the fifth paragraph of article 77 of the LISR). Plus: 07140062000000 Balance of CUFIN before dividends. Plus: 07140063000000 Dividends collected. Less: 07140064000000 Dividends paid. Other concepts specify: 07140065000000 (specify). 07140066000000 (specify). 07140067000000 (specify). 07140068000000 (specify). 07140069000000 (specify). 07140070000000 Total balance of CUFIN at the end of the current fiscal year updated from the fiscal years 2014 to 2024.

Monday, January 20, 2025 OFFICIAL GAZETTE 533

07140071000000 Balance of Net Fiscal Income account.- CUFIN northern border region of fiscal year 2024. 07140072000000 Balance of Net Fiscal Income account.- CUFIN southern border region of fiscal year 2024.

Net Fiscal Income account fiscal years 2001 to 2013

07140073000000 Initial balance of updated CUFIN. Plus: 07140074000000 Dividends collected. Less: 07140075000000 Dividends paid. Plus: 07140076000000 Inflation adjustment. Other concepts. Specify 07140077000000 (specify). 07140078000000 (specify). 07140079000000 (specify). 07140080000000 (specify). 07140081000000 (specify). 07140082000000 Total balance of CUFIN at the end of the fiscal year updated from the fiscal years 2001 to 2013.

Net Fiscal Income account Fiscal years prior to 2001

07140083000000 Initial balance of updated CUFIN. Plus: 07140084000000 Dividends collected. Less: 07140085000000 Dividends paid. Plus: 07140086000000 Inflation adjustment. 07140087000000 Total balance of CUFIN at the end of the fiscal year updated from the fiscal years prior to 2000.

Reinvested Net Fiscal Income account

07140088000000 Initial balance of updated CUFINRE.

534 OFFICIAL GAZETTE Monday, January 20, 2025

07140089000000 Dividends paid. Plus: 07140090000000 Inflation adjustment. Other concepts. Specify 07140091000000 (specify). 07140092000000 (specify). 07140093000000 (specify). 07140094000000 (specify). 07140095000000 (specify). 07140096000000 Total CUFINRE balance at the end of the current year, updated. Updated balances (Income Tax) At the end of the year: 07140097000000 Net fiscal profit account. 07140098000000 Reinvested net fiscal profit account. 07140099000000 Net fiscal profit account for investment in renewable energy. 07140100000000 Capital contribution account. 07140101000000 Tax on Assets to be recovered from 10 previous years. 07140102000000 Fiscal losses from previous years. Foreign trade 07140103000000 Customs declared value of definitive imports. 07140104000000 Customs declared value of definitive exports. Value Added Tax 07140105000000 VAT paid at customs during the year. 07140106000000 VAT charged on importation of acquired intangible goods. 07140107000000 VAT charged on importation of the use or enjoyment of intangible goods. 07140108000000 VAT charged on importation of services. 07140109000000 Creditable VAT for interest. 07140110000000 VAT credited for the importation of acquired intangible goods. 07140111000000 VAT credited for the importation of the use or enjoyment of intangible goods. 07140112000000 VAT credited for the importation of services. 07140113000000 Value of taxable acts or activities at the 8% rate. 07140114000000 Total VAT on acts or activities paid at the 8% rate.

Monday, January 20, 2025 OFFICIAL GAZETTE 535

07140115000000 Value of non-taxable acts or activities. 07140116000000 Value of exempt acts or activities. Special Tax on Production and Services 07140117000000 IEPS paid at customs during the year. Financial consolidation information 07140118000000 It is a controlling entity under the financial information accounting standard applicable to the taxpayer. Note: In case of an affirmative response to the above index, information must be provided in the following two indices 07140119000000 Total consolidated sales or net income determined in accordance with the financial information accounting standard applicable to the taxpayer. 07140120000000 It has subsidiaries under the financial information accounting standard applicable to the taxpayer abroad, or permanent establishments resident or located abroad. Tax incentive decree Northern border region Income Tax Exclusive income of Northern border region (for the purposes of articles two and three of the Decree) 07140121000000 Total income obtained by the taxpayer in the northern border region. Less: 07140122000000 Income from the sale of intangible goods in the northern border region. Less: 07140123000000 Income corresponding to digital commerce in the northern border region. Less: 07140124000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equals: 07140125000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce. Divided by: 07140126000000 Total income obtained by the taxpayer. Equals: 07140127000000 Proportion (expressed as a percentage) that the total income of the northern border region represents of the total income of the taxpayer obtained in the fiscal year.

536 OFFICIAL GAZETTE Monday, January 20, 2025

Taxpayers who have their tax domicile outside the northern border region, but have a branch, agency or any other establishment within it (for the purposes of article five, first paragraph of the Decree) 07140128000000 Obtained income corresponding to the branch, agency or any other establishment located in the northern border region. In case of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the northern border region. 07140129000000 Income corresponding to the branch, agency or any other establishment located in the northern border region. Less: 07140130000000 Income from the sale of intangible goods in the northern border region. Less: 07140131000000 Income corresponding to digital commerce in the northern border region. Less: 07140132000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equals: 07140133000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 07140134000000 Total income obtained by the taxpayer. Equals: 07140135000000 Proportion (expressed as a percentage) that the income of the northern border region represents of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile in the northern border region, but have branches, agencies or any other establishment outside it (for the purposes of article five, second paragraph of the Decree) 07140136000000 Obtained income corresponding to the branch, agency or any other establishment located outside the northern border region. In case of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the northern border region.

Monday, January 20, 2025 OFFICIAL GAZETTE 537

07140137000000 Income corresponding to the tax domicile located in the northern border region. Less: 07140138000000 Income from the sale of intangible goods in the northern border region. Less: 07140139000000 Income corresponding to digital commerce in the northern border region. Less: 07140140000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equals: 07140141000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 07140142000000 Total income obtained by the taxpayer. Equals: 07140143000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the northern border region represents of the total income of the taxpayer obtained in the fiscal year. Determination of the applicable tax credit 07140144000000 ISR caused in the fiscal year (concept "tax caused in the year" of the annual declaration, section "determination of ISR"). 07140145000000 Total income of the northern border region. Divided by: 07140146000000 Total income of the taxpayer obtained in the fiscal year. Equals: 07140147000000 Proportion (expressed as a percentage) that the income of the northern border region represents. 07140148000000 Result obtained from the operation of multiplying the ISR caused in the fiscal year index 07140144000000 by the proportion that the income of the northern border region represents index 07140147000000. 07140149000000 Applicable tax credit based on the above index (first paragraph, article two of the Tax Incentive Decree Northern border region).

538 OFFICIAL GAZETTE Monday, January 20, 2025

Tax incentive decree Southern border region Income Tax Exclusive income of Southern border region (for the purposes of articles two and three of the Decree) 07140150000000 Total income obtained by the taxpayer in the southern border region. Less: 07140151000000 Income from the sale of intangible goods in the southern border region. Less: 07140152000000 Income corresponding to digital commerce in the southern border region. Less: 07140153000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equals: 07140154000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce. Divided by: 07140155000000 Total income obtained by the taxpayer. Equals: 07140156000000 Proportion (expressed as a percentage) that the total income of the southern border region represents of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile outside the southern border region, but have a branch, agency or any other establishment within it (for the purposes of article four, first paragraph of the Decree) 07140157000000 Obtained income corresponding to the branch, agency or any other establishment located in the southern border region. In case of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the southern border region 07140158000000 Income corresponding to the branch, agency or any other establishment located in the southern border region. Less: 07140159000000 Income from the sale of intangible goods in the southern border region. Less: 07140160000000 Income corresponding to digital commerce in the southern border region.

Monday, January 20, 2025 OFFICIAL GAZETTE 539

Less: 07140161000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equals: 07140162000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 07140163000000 Total income obtained by the taxpayer. Equals: 07140164000000 Proportion (expressed as a percentage) that the income of the southern border region represents of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile in the southern border region, but have branches, agencies or any other establishment outside it (for the purposes of article four, third paragraph of the Decree) 07140165000000 Obtained income corresponding to the branch, agency or any other establishment located outside the southern border region. In case of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the southern border region 07140166000000 Income corresponding to the tax domicile located in the southern border region. Less: 07140167000000 Income from the sale of intangible goods in the southern border region. Less: 07140168000000 Income corresponding to digital commerce in the southern border region. Less: 07140169000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equals: 07140170000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 07140171000000 Total income obtained by the taxpayer. Equals: 07140172000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the southern border region represents of the total income of the taxpayer obtained in the fiscal year.

540 OFFICIAL GAZETTE Monday, January 20, 2025

Determination of the applicable tax credit 07140173000000 ISR caused in the fiscal year (concept "tax caused in the year" of the annual declaration, section "determination of ISR"). 07140174000000 Total income of the southern border region. Divided by: 07140175000000 Total income of the taxpayer obtained in the fiscal year. Equals: 07140176000000 Proportion (expressed as a percentage) that the income of the southern border region represents. 07140177000000 Result obtained from the operation of multiplying the ISR caused in the fiscal year index 07140173000000 by the proportion that the income of the southern border region represents index 07140176000000. 07140178000000 Applicable tax credit based on the above index (first paragraph, article two of the Tax Incentive Decree Southern border region). Disposal of shares 07140179000000 Disposal of shares was carried out. 07140180000000 Date of the operation. 07140181000000 Type of disposal. 07140182000000 Others (specify). 07140183000000 Name of the issuing company of the disposed shares. 07140184000000 Country of tax residence of the issuer. 07140185000000 RFC or ID. 07140186000000 Number of shares disposed. 07140187000000 Indicate if you obtained the benefit of treaties to avoid double taxation. 07140188000000 Sale price. 07140189000000 Fiscal cost of the shares. 07140190000000 Applied losses from disposal of shares. In case of affirmative indication: 07140191000000 If at the end of the year in question, the taxpayer has pending fiscal losses from disposal of shares to be applied. 07140192000000 Total amount of losses from disposal of shares at the end of the year. 07140193000000 Amount of the loss from disposal of shares determined.

Monday, January 20, 2025 OFFICIAL GAZETTE 541

07140194000000 Indicate if at the end of the year in question, the taxpayer has pending amounts to be credited for ISR paid abroad in accordance with article 5 of the LISR. In case of affirmative indication: 07140195000000 Pending amount to be credited. 07140196000000 Concept for which Income Tax was paid in the foreign country. This annex consists of 15 columns and is divided into three parts. Part I Index Concept Data to provide 15.- Operations carried out with residents in the foreign country For the year ended December 31, 2024 Tax identification number Type of operation (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in the concept "07D067000", of the general data annex. Income Tax Name or corporate name Accrual income 07150000000000 (specify). 07150001000000 Total accrual income. Authorized deductions 07150002000000 (specify). 07150003000000 Total authorized deductions.

542 OFFICIAL GAZETTE Monday, January 20, 2025

Part II Data to provide In case that in the column "type of operation", any of the concepts of "other income" or "other payments" were selected, specify concept Country of residence Does Mexico have a broad information exchange agreement with the country in the previous column (yes or no) Amount of the operation Indicate if it is a related party (yes or no) Part III Data to provide Did you withhold and pay for this operation (yes or no) ISR rate by withholding determined by audit ISR withheld paid Difference Applied the benefits of any treaty collected by Mexico to avoid double taxation (yes or no) This annex consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 16.- Investments For the year ended December 31 of 2024 MOI at the start of the year Pending balance to deduct at the start of the year (Amounts in pesos) Fixed assets 07160000000000 Constructions. 07160001000000 Constructions in progress. 07160002000000 Properties considered historical. 07160003000000 Railways. 07160004000000 Furniture and office equipment. 07160005000000 Airplanes. 07160006000000 Vessels. 07160007000000 Transport equipment: automobiles. 07160008000000 Transport equipment: automobiles with rechargeable electric battery propulsion and electric automobiles with internal combustion engine or hydrogen-powered.

Monday, January 20, 2025 OFFICIAL GAZETTE 543

07160009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with rechargeable electric battery propulsion. 07160010000000 Transport equipment (others). 07160011000000 Fixed equipment for charging electric vehicles. 07160012000000 Computer equipment. 07160013000000 Dies, molds, matrices and tooling. 07160014000000 Telephone communications. 07160015000000 Satellite communications. 07160016000000 Land (acquisition cost). 07160017000000 Adaptation of facilities for people with disabilities. 07160018000000 Machinery and equipment for the generation of energy from renewable sources or from cogeneration systems of efficient electricity. 07160019000000 Machinery and equipment. 07160020000000 Oil pipelines, gas pipelines, terminals, and tanks for hydrocarbon storage. 07160021000000 Investments made for exploration, secondary and enhanced recovery, and the non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 07160022000000 Investments made for the development and exploitation of oil or natural gas fields (applicable to taxpayers of hydrocarbons). 07160023000000 Investments made in storage and transport infrastructure (applicable to hydrocarbon taxpayers). 07160024000000 Other fixed assets. 07160025000000 Sum of fixed assets. Deferred expenses and charges 07160026000000 Patents. 07160027000000 Registered trademarks. 07160028000000 Royalties. 07160029000000 Installation expenses. 07160030000000 Organization expenses. 07160031000000 Concessions. 07160032000000 Other deferred expenses and charges. 07160033000000 Sum of deferred expenses and charges.

544 OFFICIAL GAZETTE Monday, January 20, 2025

Expenditures in pre-operational periods 07160034000000 (specify). 07160035000000 Sum of pre-operational expenditures. 07160036000000 Total investments. Part II Data to provide Plus: MOI of acquisitions during the year Less: disposals and/or write-offs in the year Less: deduction in the year Less: immediate deduction in the year Pending balance to deduct at the end of the year This annex consists of 25 columns and is divided into five parts. Part I Index Concept Data to provide 17.- Loans For the year ended December 31 of 2023 Tax identification number or RFC Outstanding balance of the loan at December 31 of 2023 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in the concept 07D068000 of the general data annex. Name, denomination or corporate name of the resident abroad Related parties 07170000000000 (specify). 07170001000000 Total related parties. Non-related parties 07170002000000 (specify). 07170003000000 Total non-related parties.

Monday, January 20, 2025 OFFICIAL GAZETTE 545

Name, denomination or corporate name of the resident in Mexico Related parties 07170004000000 (specify). 07170005000000 Total related parties. Non-related parties 07170006000000 (specify). 07170007000000 Total non-related parties. Part II Data to provide Type of financing In case that in the column "type of financing" you have selected the concept "other", specify concept: Were you the effective beneficiary of the interest (yes or no) Number of registration of the creditor resident abroad before the SAT valid during the year dictaminado Country of residence for tax purposes Part III Data to provide Type of currency Denomination of the interest rate Percentage of the interest rate Total amount of the interest paid and/or due Withholding rate of the ISR Part IV Data to provide ISR withheld in the year Validity of the loan from Validity of the loan at Outstanding balance at December 31 of 2024 Frequency of payability of interest payment Part V Data to provide In case that in the column "frequency of payability of interest payment" you have selected the concept "other", specify concept: Guaranteed the loan (yes or no) Total amount of the interest deducted in the year Destination of the capital borrowed Carried out placements abroad (yes or no) Number of office of authorization of the CNBV of the public offering abroad of securities issued in Mexico

546 OFFICIAL GAZETTE Monday, January 20, 2025 This annex consists of 13 columns and is divided into three parts.

Part I Index Concept Data to provide 18.- Integration of fiscal losses from prior years For the fiscal year ended December 31, 2024 2023 2022 (Amounts in pesos) Note: Information from this annex is only captured when indicated in concept 07D035000, of the general data annex. 07180000000000 The applied loss originates wholly or partially from a spin-off. 07180001000000 Specify the Tax ID (RFC) of the spun-off entity. 07180002000000 Specify the amount applied in the fiscal year, originating from the spin-off. Note: in the case of successive spin-offs, you must declare through the annex titled "additional information of the audit report" the information corresponding to the aforementioned indices. 07180003000000 Original amount of the fiscal loss. 07180004000000 INPC (National Consumer Price Index) of the last month of the fiscal year in which the fiscal loss was generated. 07180005000000 INPC of the first month of the second half of the fiscal year in which the fiscal loss was generated. 07180006000000 Update factor for the period. 07180007000000 Fiscal loss updated for the fiscal year in which it was generated. 07180008000000 INPC of the last month of the first half of the fiscal year in which the fiscal loss is applied or updated. 07180009000000 INPC of the month in which the fiscal loss was last updated. 07180010000000 Update factor for the period. 07180011000000 Fiscal loss updated in the fiscal year in which it is applied or updated. Note: the concepts of indices 07180008000000 to 07180011000000 must be repeated to update fiscal losses occurring from 2013 to 2022, or applied in the fiscal years from 2014 to 2023.

Monday, January 20, 2025 OFFICIAL GAZETTE 547 07180012000000 (amount of the decrease in the fiscal loss in the fiscal year). Note: the concept of index 07180012000000 must be repeated as many times as necessary to indicate the fiscal year in which the fiscal losses are amortized, recording the amount applied in the column corresponding to the fiscal loss. 07180013000000 Amount of the fiscal loss pending application.

Part II Data to provide 2021 2020 2019 2018 2017 2016 2015

Part III Data to provide 2014 2013

This annex consists of 30 columns and is divided into seven parts.

Part I Index Concept Data to provide 19.- Operations subject to preferential tax regimes For the fiscal year ended December 31, 2024 Tax identification number Country of fiscal residence (Amounts in pesos) Note: Information from this annex is only captured when indicated in concept 07D284000, of the general data annex. Name or corporate name Income 07190000000000 (specify). 07190001000000 Total income. Expenses 07190002000000 (specify). 07190003000000 Total expenses.

548 OFFICIAL GAZETTE Monday, January 20, 2025

Part II Data to provide Effective rate of Income Tax paid abroad (less than 75% of that which would be paid in Mexico) Currency type of the country of fiscal residence Type of operation In case that in the column "type of operation", any of the concepts of "other income" or "other payments" have been selected, specify concept Total amount of profits or fiscal losses in the shareholding

Part III Data to provide Total of accumulable or taxable income in the fiscal year Direct participation or average daily indirect participation of the taxpayer in the fiscal year (percentage): percentage Direct participation or average daily indirect participation of the taxpayer in the fiscal year (percentage): amount Contributions and refunds: total amount of investments or contributions made during the fiscal year Contributions and refunds: total amount of capital refunds received during the fiscal year

Part IV Data to provide The accounting is available to the authority (yes or no) Does it have any interposed entity (yes or no) Data of the entity located in a preferential tax regime: total of profits or fiscal losses of the fiscal year Data of the entity located in a preferential tax regime: total of profits distributed in the fiscal year Data of the entity located in a preferential tax regime: total amount of assets not related to the business activity

Part V Data to provide Data of the entity located in a preferential tax regime: total amount of assets related to the business activity In the case of income generated in partnership with other entities, do you have information from the entity generated income by partnership with other entities (yes or no) In the case of income generated in partnership with other entities, activity performed by the entity in which it participates Operations with trust or with the entity or foreign juridical figure transparent for tax purposes, indicate if the information is for the case of income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign juridical figure transparent for tax purposes, description of the object of the trust

Monday, January 20, 2025 OFFICIAL GAZETTE 549

Part VI Data to provide Trust or entity or foreign juridical figure transparent for tax purposes: validity of the Trust or entity or foreign juridical figure transparent for tax purposes: validity until Character in which it participates in the trust or in the entity or foreign juridical figure transparent for tax purposes Indicate if you used a tax rate or exemption provided in any treaty that Mexico has closed to avoid double taxation

Part VII Data to provide Preferential rate by treaty Income tax on income subject to REFIPRES

This annex consists of 22 columns and is divided into six parts.

Part I Index Concept Data to provide 20.- Deduction of interest Net of the fiscal year (for the purposes of article 28, section XXXII of the LISR) For the fiscal year ended December 31, of 2024 Amount of the income accumulable of the previous fiscal year of each of the persons members of the group or of each related party Tax identification number or RFC of each of the persons members of the group or of each related party (Amounts in pesos) Name or corporate name 07200000000000 (specify). 07200001000000 Total.

Part II Data to provide Amount of the income accumulable of the fiscal year prior to the fiscal year of the taxpayer Total of income accumulable of the fiscal year prior to the fiscal year of the taxpayer and of all persons members of the group or of all the related parties Proportion of income Limit of deduction of the contributor

550 OFFICIAL GAZETTE Monday, January 20, 2025

Part III Data to provide Total of interest accrued that derive from debts (deductible amounts) Net interest pending to deduct from prior fiscal years (applicable from the 2022 fiscal year) Total of interest income accumulated Net interest

Part IV Data to provide Profit (loss) fiscal Total of interest accrued that derive from debts (deductible amounts) Total amount deducted from fixed assets Total amount deducted from delayed expenses

Part V Data to provide Total amount deducted from delayed charges Total amount deducted from expenditures made in pre-operational periods Adjusted fiscal profit Net interest limit

Part VI Data to provide Non-deductible interest Is it located in any of the exceptions established in article 28, section XXXII of the LISR (yes or no)

The questionnaires listed below contain information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation. Every question must be understood with respect to the fiscal year subject to review. In those questions that do not apply to the taxpayer, as well as when in the opinion of the public accountant who answers the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row can be left blank, making the corresponding clarifications in the report on the review of the taxpayer's tax situation, since if not done so, the Tax Administration Service will understand that the taxpayer had the questioned obligation and did not comply with it.

Monday, January 20, 2025 OFFICIAL GAZETTE 551

Index Concept Data to provide Comments Fiscal diagnosis questionnaire (review of the public accountant) For the fiscal year ended December 31, 2024 Audit procedures applied for the review of financial statements 07210000000000 Performed the evaluation of the taxpayer's internal control. 07210001000000 In the affirmative case of the previous index, retains the evidence of the internal control evaluation in its working papers. 07210002000000 Detected weaknesses or deviations related to the structure of the taxpayer's internal control with impact on its tax situation. Note: in the affirmative case, describe the irregularities in the report on the review of the tax situation. 07210003000000 As a consequence of the performance of its work, proposed financial adjustments that affected the tax situation of the taxpayer. 07210004000000 As a consequence of the performance of its work, found differences in immaterial items that may have tax impact. 07210005000000 In the affirmative case of the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected by the date of sending the fiscal audit report the following: 07210006000000 Items that the taxpayer improperly deducted in the Income Tax. 07210007000000 Income that the taxpayer omitted in the Income Tax. 07210008000000 Acts or activities that the taxpayer omitted in the Value Added Tax. 07210009000000 Improper credits made against the Income Tax. 07210010000000 Improper credits made against the Value Added Tax. In the negative case, explain the reasons in the report on the review of the tax situation of the taxpayer.

552 OFFICIAL GAZETTE Monday, January 20, 2025

07210011000000 In case of having detected in its audit any irregularity of those indicated in the indices 07210006000000 to 07210010000000, indicate if it revealed any qualification in the report on the review of the tax situation of the taxpayer. 07210012000000 In case of having answered affirmatively in the index 07210004000000, revealed such circumstance in the report on the review of the tax situation of the taxpayer. According to its audit tests, the scope of the same, and with the evidence it retains in its working papers, answer if it ensured that the taxpayer complied with the following: 07210013000000 The taxpayer received advice from an expert from the direction in tax matters. In the affirmative case, specify: 07210014000000 Evaluated the competence, capacity, and objectivity of the expert from the direction in tax matters. 07210015000000 Obtained knowledge of the expert's work. 07210016000000 Evaluated the adequacy of the expert's work. 07210017000000 If the taxpayer obtained a written document. Income Tax (ISR) Deductions (ISR) 07210018000000 In case that the taxpayer has not complied with what is provided in indices 07D162000 to 07D175000 of the fiscal diagnosis, it was proposed that the corresponding items be made non-deductible. 07210019000000 In the affirmative case, the taxpayer filed complementary returns as a result of this review. Specific Deductions (ISR) 07210020000000 In case that the taxpayer has not complied with what is provided in indices 07D176000 to 07D191000 of the fiscal diagnosis, it was proposed that the items related to deductions be made non-deductible. 07210021000000 In the affirmative case, the taxpayer filed complementary returns as a result of this review. Multiple Information Declaration 07210022000000 Verified the information contained in the annex information on payments and withholdings of ISR, IVA and IEPS (for the purposes of article nine of the transitional provisions of the LISR 2014, section X).

Monday, January 20, 2025 OFFICIAL GAZETTE 553

07210023000000 Verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of article nine of the transitional provisions of the LISR 2014, section X). 07210024000000 Verified the information contained in the annex information on residents abroad (for the purposes of article 76, section VI, of the LISR). 07210025000000 Verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of article 178, of the LISR). 07210026000000 Verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, section XIII, of the LISR). Preferential Tax Regimes 07210027000000 Verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax Credit (IVA) 07210028000000 In case that the taxpayer has not complied with what is provided in index 07D300000 of the fiscal diagnosis, it proposed that the corresponding corrections be made in the credit. 07210029000000 In the affirmative case, the taxpayer filed complementary returns as a result of this review.

Index Concept Data to provide Questionnaire on transfer pricing matters (review of the public accountant) For the fiscal year ended December 31, 2024 According to its audit tests, the scope of the same, and with the evidence it retains in its working papers, answer if it ensured that the taxpayer complied with the following: Insufficient capitalization (for the purposes of article 28, section XXVII of the LISR) 07220000000000 Verified if the taxpayer complied with what is provided by the article 28, section XXVII of the LISR. 07220001000000 Detected any non-compliance with what is provided by the article 28, section XXVII of the LISR.

554 OFFICIAL GAZETTE Monday, January 20, 2025

07220002000000 Amount of non-deductible interest due to insufficient capitalization. In case of considering fiscal accounts for the calculation, specify the amount of: 07220003000000 Capital contribution accounts. 07220004000000 Net fiscal profit and reinvested net profit. 07220005000000 In case of having observed that the responses of the taxpayer to indices 07130108000000 and/or 07130115000000, of annex 13, were not correct and led to a tax non-compliance, indicated any qualification in its report on the review of the tax situation. 07220006000000 In addition to having answered affirmatively in index 07220005000000, indicated any qualification in its audit report. Supporting Documentation for Transfer Prices (transfer pricing study) for operations with related parties residing abroad (for the purposes of article 76, section IX of the LISR) 07220007000000 Verified that the taxpayer formally complied with this tax obligation. 07220008000000 In case of non-compliance by the taxpayer, it was considered as deductible the transactions with related parties that represented a cost or expense to it. 07220009000000 In case of non-compliance by the taxpayer with this tax obligation, mentioned such circumstance as a qualification in its report on the review of the tax situation. 07220010000000 In case of non-compliance by the taxpayer, mentioned such circumstance as a qualification in its audit report. Verified that the supporting documentation for transfer prices, for operations with related parties residing abroad (for the purposes of article 76, section IX of the LISR), included the following: Note: the questions referred to in indices 07220011000000 to 07220028000000 will only be answered when it has been answered yes in index 07130032000000 of annex 13. 07220011000000 1) name, denomination or corporate name, domicile and fiscal residence, of the related persons with whom operations were celebrated. 07220012000000 2) that all related parties were considered according to the definition contained in the fifth and sixth paragraphs of article 179 of the LISR. 07220013000000 3) documentation that demonstrates the direct and indirect participation between the related parties. 07220014000000 4) information related to the functions or activities for each type of operation evaluated. 07220015000000 5) information related to the assets used in each type of evaluated operation.

Monday, January 20, 2025 OFFICIAL GAZETTE 555

07220016000000 6) information related to the risks assumed in each type of evaluated operation. 07220017000000 7) information and documentation on operations with related parties and their amounts, for each related party and for each type of operation evaluated. 07220018000000 8) method applied in accordance with article 180 of the LISR for each type of operation evaluated. 07220019000000 9) information and documentation on comparable operations or companies for each type of operation evaluated. 07220020000000 10) it was identified in the accounting records that the totality of operations with related parties residing abroad were properly recorded. 07220021000000 In case that any of the points referred to above has not been complied with, indicate if it mentioned such circumstance in its report on the review of the tax situation. 07220022000000 In case that any of the points referred to above has not been complied with, indicate if it mentioned such circumstance in its audit report. 07220023000000 Verified that in the supporting documentation for transfer prices it was concluded that the operations celebrated with related parties residing abroad by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations. 07220024000000 In case of a negative conclusion, indicate if it revealed any qualification in the report on the review of the tax situation of the taxpayer. 07220025000000 In case of a negative conclusion in the supporting documentation, indicate if it revealed any qualification in the audit report. 07220026000000 In case that in the supporting documentation for transfer prices it suggested a transfer pricing adjustment that the taxpayer did not make, revealed any qualification in the report on the review of the tax situation of the taxpayer. 07220027000000 In case that the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, revealed any qualification in the audit report. 07220028000000 In these last cases, it considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. Information Declaration of operations with related parties residing abroad (for the purposes of article 76 section X of the LISR) 07220029000000 Verified the timely presentation of the information of the operations with related parties residing abroad, carried out during the immediate previous year (annex 9 DIM). 07220030000000 Verified if the figures reported in that declaration coincide with those manifested in the documentation referred to in article 76 section IX of the LISR (transfer pricing study).

556 OFFICIAL GAZETTE Monday, January 20, 2025 07220031000000 Verified from a formal standpoint the correct completion of the information regarding operations with related parties resident abroad, carried out during the immediately preceding year (Annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties resident abroad (for the purposes of Article 76, fraction IX of the Income Tax Law). 07220032000000 In the event that errors were observed in the completion, mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation. In the negative, specify: 07220033000000 Considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. 07220034000000 In the event of non-compliance, mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation. 07220035000000 In the event of non-compliance, mentioned such circumstance as a qualification in its opinion. Annual informative declarations of related parties (for the purposes of Article 76-A, fraction X of the Income Tax Law) for 2023 presented in 2024. 07220036000000 Verified the timely and proper presentation of the master report of related parties of the multinational business group corresponding to the fiscal year 2023. 07220037000000 Verified the timely and proper presentation of the local report of related parties corresponding to the fiscal year 2023. 07220038000000 Verified the timely and proper presentation of the country-by-country report of the multinational business group corresponding to the fiscal year 2023. 07220039000000 In the event that errors were observed in the completion of the annual informative declarations of related parties corresponding to the fiscal year 2023, mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation. Compliance with the obligation regarding operations with related parties (for the purposes of Article 76, fraction XII of the Income Tax Law) 07220040000000 Verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations. 07220041000000 In the negative, considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it.

Monday, January 20, 2025 OFFICIAL GAZETTE 557 07220042000000 In the event of a negative conclusion in the documentary evidence, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation. 07220043000000 In the event of a negative conclusion in the documentary evidence, indicate if it revealed any qualification in its opinion. 07220044000000 Verified in the documentary evidence referred to in index 07220040000000 the application of the transfer pricing methods established in Article 180 of the Income Tax Law in the terms of the third paragraph of the cited article. 07220045000000 In the event that they were not applied, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation, or in its opinion. Operations with related parties reported nationally 07220046000000 In the event that it indicated yes in index 07D031000 of the "general data" annex, verified that the informative declaration regarding its operations with related parties resident abroad (For the purposes of Article 76, fraction X of the Income Tax Law, Annex 9 of the DIM) includes operations with related parties resident in national territory. 07220047000000 In the event that it indicated yes in index 07130151000000 of Annex 13, verified that the informative declaration regarding its operations with related parties resident abroad (For the purposes of Article 76, fraction X of the Income Tax Law, Annex 9 of the DIM) includes operations with related parties resident in national territory. Transfer pricing adjustments 07220048000000 Verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions that all the requirements established in rule 3.9.1.3. of the 2024 Miscellaneous Fiscal Resolution were met. Interest considered as dividends (for the purposes of Article 11 of the Income Tax Law) 07220049000000 In the event that it observed that the taxpayer's responses to indices 07130067000000 and/or 07130068000000 of Annex 13 were not correct and led to a tax non-compliance, pointed out any qualification in its report on the review of the taxpayer's tax situation, or in its opinion.

558 OFFICIAL GAZETTE Monday, January 20, 2025 Transfer pricing methodology (for the purposes of Article 180 of the Income Tax Law) per transaction with related parties 07220050000000 Verified that in the transfer pricing supporting documentation, there is evidence that it attempted to apply in the first instance the comparable uncontrolled price method (provided for in fraction I of Article 180 of the Income Tax Law) for each of its transactions with related parties that it validated in its transfer pricing studies. 07220051000000 Observed any inconsistency of a formal nature, on the part of the taxpayer, in the responses of the taxpayer's information regarding its operations with related parties. 07220052000000 In the affirmative, revealed any qualification in the report on the review of the taxpayer's tax situation, or in its opinion. D. Guide format for the presentation of the tax audit report of financial statements of non-bank financial intermediaries, applicable to credit unions, general warehouse deposits, financial lessors, financial factoring companies, regulated multiple-object financial societies, popular savings and credit entities in accordance with the Popular Savings and Credit Law, and other non-bank financial intermediaries, for the fiscal year 2024. Index Concept Data to provide Taxpayer identification data 10A000000 RFC: 10A001000 Name (paternal surname, maternal surname, first name(s)), denomination or corporate name: Tax domicile: 10A002000 Federal entity: 10A003000 Borough or municipality: 10A004000 Neighborhood or locality: 10A005000 Postal code: 10A006000 Street, exterior and interior number: 10A007000 City or town: 10A008000 Telephone: 10A009000 Email: 10A010000 Name of the economic group to which it belongs: 10A011000 Activity key for tax purposes:

Monday, January 20, 2025 OFFICIAL GAZETTE 559 Taxpayer declaration: I declare that the information provided in this document reflects the real operations carried out during the fiscal year, which are registered in the accounting records and are supported by supporting documentation. 10A012000 Name of the taxpayer: Public accountant identification data 10B000000 RFC: 10B001000 Name (paternal surname, maternal surname, first name(s)): 10B002000 CURP: 10B003000 Registration number: Tax domicile: 10B004000 Federal entity: 10B005000 Borough or municipality: 10B006000 Neighborhood or locality: 10B007000 Postal code. 10B008000 Street, exterior and interior number: 10B009000 City or town: 10B010000 Telephone of the CPA or firm: 10B011000 Email: 10B012000 Email of the tax mailbox: 10B013000 College to which it belongs: 10B014000 Name of the firm: 10B015000 RFC of the firm: 10B016000 Registration number of the firm: Declaration of the public accountant who issued the opinion: I declare that the information provided by the cited taxpayer is contained in books, records, documents, and declarations in the possession of the taxpayer itself, which I examined, as I manifest in the independent auditor's report and in the report on the review of the taxpayer's tax situation that I attach. 10B017000 Name of the public accountant who issued the opinion:

560 OFFICIAL GAZETTE Monday, January 20, 2025 Legal representative identification data 10C000000 RFC: 10C001000 Name (paternal surname, maternal surname, first name(s)): 10C002000 National: 10C003000 Foreigner: 10C004000 CURP: Tax domicile 10C005000 Federal entity: 10C006000 Borough or municipality: 10C007000 Neighborhood or locality: 10C008000 Postal code: 10C009000 Street, exterior and interior number: 10C010000 City or town: 10C011000 Telephone 10C012000 Email: 10C013000 Deed number: 10C014000 Notary number: 10C015000 Entity in which the notary is located: 10C016000 Date of the power of attorney: 10C017000 Date of appointment: Legal representative declaration: I declare that the information provided in this document reflects the real operations carried out by my represented entity during the fiscal year, which are registered in the accounting records and are supported by supporting documentation. 10C018000 Name of the legal representative: Index Concept. Data to provide General data 10D000000 Competent authority. 10D001000 Headquarters to which the ADAF belongs. 10D002000 Administration.

Monday, January 20, 2025 OFFICIAL GAZETTE 561 10D003000 Mandatory or optional. 10D004000 Opted to audit its financial statements by taxable income (for the purposes of Article 32-A of the Federal Tax Code). 10D005000 Opted to audit its financial statements by the value of its assets (for the purposes of Article 32-A of the Federal Tax Code). 10D006000 Opted to audit its financial statements by the number of workers (for the purposes of Article 32-A of the Federal Tax Code). 10D007000 In the negative for all questions in indices 10D004000, 10D005000, and 10D006000 above, mention the reason for presenting the opinion. 10D008000 Type of company. 10D009000 Is part of a partnership. 10D010000 Is part of a trust. In the affirmative to the previous index, indicate the denomination or corporate name of the trust: 10D011000 Denomination or corporate name of the settlor. 10D012000 Denomination or corporate name of the trustee. 10D013000 Denomination or corporate name of the beneficiary (1). 10D014000 Denomination or corporate name of the beneficiary (2). 10D015000 Denomination or corporate name of the beneficiary (3). 10D016000 First opinion. 10D017000 It is a company specialized in investment in energy, electricity, and infrastructure assets. 10D018000 Type of special taxpayer. 10D019000 Parent company. 10D020000 Subsidiary company. 10D021000 Cooperative society. 10D022000 Start date of the fiscal year. 10D023000 End date of the fiscal year. 10D024000 Start date of the previous fiscal year. 10D025000 End date of the previous fiscal year. 10D026000 Select the costing system used for tax purposes: In the event that any costing system was selected, it will be as follows:

562 OFFICIAL GAZETTE Monday, January 20, 2025 10D027000 Cost of sales: uses the absorption costing system for tax purposes and the acquisition cost valuation method for accounting purposes (historical costs) (in the affirmative it must fill out from index 10050000000000 to 10050030000000 of Annex 5). 10D028000 Cost of sales: uses the absorption costing system for tax purposes (estimated predetermined costs) (in the affirmative it must fill out from index 1005000000000 to 10050030000000 of Annex 5). 10D029000 Cost of sales: uses the absorption costing system for tax purposes and the standard cost valuation method for accounting purposes (in the affirmative it must fill out from index 10050000000000 to 10050030000000 of Annex 5). 10D030000 Cost of sales: uses a system different from the above (in the affirmative it must fill out from index 10050031000000 to 10050040000000 of Annex 5). 10D031000 Type of opinion. Indicate the RFC of the physical or legal person(s) that advised the taxpayer fiscally, through a written opinion: 10D032000 RFC 1: 10D033000 RFC 2: 10D034000 RFC 3: 10D035000 RFC 4: 10D036000 RFC 5: Tax effects 10D037000 Carried out operations with related parties. 10D038000 If your answer was affirmative in index 10D037000 (must fill out Annexes 13 and 14). 10D039000 Carried out operations with national related parties. 10D040000 Carried out operations with foreign related parties. 10D041000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 10D042000 In the fiscal year, it decreased pending tax losses from previous years referred to in fraction II of Article 9 of the Income Tax Law (in the affirmative it must fill out Annex 19). Other aspects 10D043000 The taxpayer applied criteria contrary to those published in the Official Gazette as non-binding criteria of tax and customs provisions.

Monday, January 20, 2025 OFFICIAL GAZETTE 563 10D044000 Specify the number(s) of criterion/criteria. 10D045000 Obtained any resolution from the SAT or the SHCP that affected its tax situation during the fiscal year. In the affirmative to the previous index, indicate the following 10D046000 It is: 10D047000 The requirements established in the resolution (authorization or consultation) were met. 10D048000 Letter number 1. 10D049000 Date of letter 1. 10D050000 Letter number 2. 10D051000 Date of letter 2. 10D052000 Letter number 3. 10D053000 Date of letter 3. 10D054000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the fiscal year (includes PTU). In the affirmative to the previous index, indicate the number and date of the resolution: 10D055000 Resolution number 1. 10D056000 Date of resolution 1. 10D057000 Resolution number 2. 10D058000 Date of resolution 2. 10D059000 Resolution number 3. 10D060000 Date of resolution 3. 10D061000 Has filed any means of defense against tax provisions. In the affirmative to the previous index, clarify through the annex called additional information, the contested tax provision, the means of defense filed, as well as the status of the means of defense filed at the close of the fiscal year 10D062000 Date of sending the multiple informative declaration. (normal). 10D063000 Date of sending the multiple informative declaration. (last complementary). 10D064000 Is obliged to reveal reportable schemes for the fiscal year. In the affirmative to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme 10D065000 Identification number (field 1). 10D066000 Identification number (field 2).

564 OFFICIAL GAZETTE Monday, January 20, 2025 10D067000 Identification number (field 3). 10D068000 Identification number (field 4). 10D069000 Identification number (field 5). 10D070000 Date of presentation of the normal informative declaration. 10D071000 Date of presentation of the informative declaration (last complementary). Operations with residents abroad 10D072000 Entered into financial derivative operations that had tax effects during the fiscal year in the Income Tax (in the affirmative it must fill out Annex 10). 10D073000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (in the affirmative it must fill out Annex 11). 10D074000 Carried out operations with residents abroad (in the affirmative it must fill out Annex 16). 10D075000 Had loans during the fiscal year (in the affirmative it must fill out Annex 18). Tax diagnosis of the taxpayer Tax generalities 10D076000 Has had changes in denomination or corporate name during the audited fiscal year. 10D077000 In the affirmative to the previous index, it has the notices of change of denomination or corporate name before the Federal Taxpayer Registry (for the purposes of Article 29, fraction I of the RCFF), likewise specify the RFC and previous names. 10D078000 (specify previous name). 10D079000 (specify previous name). 10D080000 (specify previous name). 10D081000 (specify previous name). 10D082000 (specify previous name). 10D083000 Has had changes in tax domicile during the audited fiscal year. 10D084000 In the affirmative to the previous index, it has all the notices of change of tax domicile (for the purposes of Article 29, fraction III of the RCFF). 10D085000 Has updated economic activities and obligations during the audited fiscal year. 10D086000 In the affirmative to the previous index, it has all the notices of updating of economic activities and obligations (for the purposes of Article 29, fraction VII RCFF).

Monday, January 20, 2025 OFFICIAL GAZETTE 565 10D087000 For the audited fiscal year, it has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of Article 29, fraction VIII of the RCFF). 10D088000 During the fiscal year, notices of compensation of balances in favor were presented (for the purposes of Article 23 of the Federal Tax Code). 10D089000 Indicate if during the fiscal year its shareholders, shares, or equivalent were sold by the taxpayer, if the same complied with what is established in Article 26, fraction XI of the Federal Tax Code. Note: in the affirmative to the previous index, describe how it complied and with what documentation it accredits it, through the annex called additional information of the opinion 10D090000 Has shareholders resident in the country. 10D091000 In the affirmative to the previous index, they are registered in the Federal Taxpayer Registry (for the purposes of Article 27 of the Federal Tax Code). 10D092000 Has inventories in its accounting records. 10D093000 In the affirmative, it keeps control of inventories of merchandise, raw materials, work in process, and finished products as appropriate (for the purposes of Article 76, fraction XIV of the Income Tax Law). 10D094000 Indicate if it identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed. 10D095000 Indicate if it verified that operations with that customer or supplier are not given tax effect in accordance with Article 69-B of the Federal Tax Code. 10D096000 Has employees. In the affirmative to the question of the previous index indicate: 10D097000 Number of workers. 10D098000 Total ISR withheld and paid for salaries. 10D099000 Total ISR withheld and paid for assimilated to salaries. 10D100000 Employment subsidy delivered in cash to workers in the fiscal year. 10D101000 Total income from salaries and wages and assimilated concepts. 10D102000 Total exempt income from salaries and wages. 10D103000 Created a reserve for a pension or retirement fund for staff or made changes to said fund (for the purposes of Article 29 of the Income Tax Law and 65 of the Regulations of the Income Tax Law). 10D104000 In the negative to the question of index 10D096000, it has any personnel service contracts (outsourcing). In the event of having any personnel service contracts (outsourcing), indicate the RFC and name of the society(ies) that provide(s) the personnel services (outsourcing)

566 OFFICIAL GAZETTE Monday, January 20, 2025 10D105000 (specify outsourcing society name). 10D106000 (specify outsourcing society name). 10D107000 (specify outsourcing society name). 10D108000 (specify outsourcing society name). 10D109000 (specify outsourcing society name). 10D110000 Obtained loss from the alienation of accounts and documents receivable in the fiscal year. 10D111000 The accounts and documents receivable in the fiscal year were ceded as part of a restructuring or payment of dividends or profits. 10D112000 Amount of VAT that originated said operation. Electronic accounting 10D113000 Kept accounting in accordance with Article 28 of the Federal Tax Code, its regulations, and with Article 32, fraction I of the VAT Law. 10D114000 The supporting documentation of the records or entries is available at its tax domicile (for the purposes of Article 28, fraction III of the Federal Tax Code). Note: in the negative to the previous index, indicate the domicile at which it keeps the supporting documentation of the records or entries, through the annex called additional information of the opinion. For VAT purposes, indicate the following: 10D115000 Regarding commissionaires, it carried out the separation in its accounting and records of the operations that it carries out on its own account from those that it carries out on behalf of the principal (for the purposes of Articles 32, fraction II of the VAT Law and 35 of the Regulations of the VAT Law). 10D116000 Issued and delivered tax receipts (for the purposes of Articles 32, fraction III of the VAT Law, 20 and 74 of the Regulations of the VAT Law). 10D117000 Issued tax receipts for the withholding of the tax that is carried out in the cases provided for in Article 1o-A, (for the purposes of Article 32, fraction V of the VAT Law, as well as with the applicable rules of the 2024 Miscellaneous Fiscal Resolution). 10D118000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom it withheld taxes (for the purposes of Article 32, fraction V of the VAT Law as well as with the applicable rules of the 2024 Miscellaneous Fiscal Resolution). 10D119000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, credit, and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (for the purposes of Article 32, fraction VIII of the VAT Law, as well as with the applicable rules of the 2024 Miscellaneous Fiscal Resolution). 10D120000 Amount of VAT withheld from it regarding the provision of services referred to in fraction IV, of Article 1o.-A of the VAT Law.

Monday, January 20, 2025 OFFICIAL GAZETTE 567

It has the following updated books: 10D121000 Diary. 10D122000 Ledger. 10D123000 Minutes of partners' or shareholders' meetings. 10D124000 Partners or shareholders.

Income Tax (ISR) 10D125000 The taxpayer participated in a restructuring in which the alienation of its shares at tax cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs. (for the purposes of article 24 of the LISR). 10D126000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B Bis of the CFF). 10D127000 The taxpayer's shares related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 10D128000 The taxpayer participated in an international restructuring through which it generated income subject to preferential tax regimes. 10D129000 Recognized or reported said income Note. In case of negative response, indicate the reason through the annex called additional information of the audit report 10D130000 The taxpayer changed the business model.

It complied with the following tax obligations: 10D131000 Issue receipts for activities carried out and preserve the files (for the purposes of article 76, sections II and XVII of the LISR). 10D132000 Issue tax receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the LISR and the withheld tax (for the purposes of article 76, section III of the LISR). 10D133000 Keep a record of the operations carried out with securities issued in series (for the purposes of article 76, section VIII of the LISR and 111 of the RLISR). 10D134000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, section XI, subsection a) of the LISR). 10D135000 Provide partners or shareholders to whom dividends were paid with a tax receipt indicating the amount, the ISR withheld, indicating whether the dividends come from any specific account or register (for the purposes of article 76, section XI, subsection b) of the LISR).

568 OFFICIAL GAZETTE Monday, January 20, 2025 10D136000 Inform tax authorities of loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, greater than $600,000 (for the purposes of articles 18, section XI and 76, section XVI of the LISR, as well as with the applicable rules of the RMF for 2024). 10D137000 Withhold and pay the additional ISR at a rate of 10% on distributed dividends or profits (for the purposes of article 140, second paragraph of the LISR). 10D138000 Obtained tax refunds from the authority that generated interest. 10D139000 In the affirmative case, accumulated income from interest paid by the tax authority. 10D140000 Submit on time and in due form the obligation provided for in section I, of article 55 of the LISR. 10D141000 Submit on time and in due form the obligation provided for in section II of article 55 of the LISR. 10D142000 During the fiscal year, the taxpayer provided operation, administration, or distribution services to investment companies in debt instruments or variable income investment companies, in accordance with the Investment Companies Law and other applicable legal regulations. 10D143000 With respect to said activities, it complied on time and in due form with the obligation provided for in section II of article 55 of the LISR, as provided in article 89 of that same regulation.

(ISR) obtained income from 10D144000 Indicate if you alienated shares or intangibles during the fiscal year. In the affirmative case to the previous index, indicate the following: 10D145000 Name of buyer 1. 10D146000 Is a related party. 10D147000 Name of buyer 2. 10D148000 Is a related party. 10D149000 Name of buyer 3. 10D150000 Is a related party. 10D151000 Name of buyer 4. 10D152000 Is a related party. 10D153000 Name of buyer 5. 10D154000 Is a related party. 10D155000 Total income from sale of shares. 10D156000 Total income from sale of intangibles. 10D157000 Total average cost of alienated shares. 10D158000 Total amount of the original adjusted investment. 10D159000 Withholding was made. 10D160000 Amount of payment for the operation.

Monday, January 20, 2025 OFFICIAL GAZETTE 569 10D161000 In the event of having a tax loss in the alienation of shares, it filed notice within ten days following the date of the operation. 10D162000 Amount of pending tax loss to be amortized from the alienation of shares and other securities whose yield is not interest in terms of article 8 LISR. 10D163000 Deductible amount from financial derivative operations agreed outside recognized markets.

Indicate the following as the issuer of the shares: 10D164000 Indicate if you transmitted monetary assets by more than 51%. 10D165000 Indicate if you carried out a refund or reduction of shares. 10D166000 Indicate if you refunded share subscription premium. 10D167000 Amount of the refund or capital reduction carried out. 10D168000 Income Tax derived from section I of article 78. 10D169000 Income Tax derived from section II of article 78. 10D170000 Indicate if you carried out a refund or reduction of shares derived from the absorption of financial losses.

Deductions (ISR) It met the following tax requirements for its deductions: 10D171000 If applicable, when it has borrowed capital and grants loans to third parties, it applied the cap established for its deduction (for the purposes of articles 27, section VII of the LISR and 38 of its RLISR). 10D172000 In the case of fees or gratuities to administrators, commissioners, directors, general managers, or members of the board of directors, supervision, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of article 27, section IX of the LISR). 10D173000 In cases of technical assistance, technology transfer, or royalties, it was verified that the person who provided the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of article 27, section X of the LISR). 10D174000 In the case of the acquisition cost or interest derived from received credits, they correspond to those of the market and when they exceeded, the excess was considered non-deductible (for the purposes of article 27, section XIII of the LISR). 10D175000 In the case of per diems or travel expenses, it was verified that the requirements provided for in section V of article 28 of the LISR were met. 10D176000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, it complied with the established requirements for its deduction (for the purposes of articles 28, section XIII of the LISR and 60 of the RLISR) 10D177000 In the case of loss derived from the alienation of shares and other securities, as well as financial losses derived from capital financial derivatives referred to shares or share indices, the established requirements for its deduction were met (for the purposes of article 28, section XVII of the LISR, as well as with the applicable rules of the RMF for 2024).

570 OFFICIAL GAZETTE Monday, January 20, 2025 10D178000 The various losses met all the deduction requirements established in article 27 of the LISR. 10D179000 It has a pension, retirement, and seniority premium fund. In the affirmative case: 10D180000 Indicate the total amount of the reserve for pension, retirement, and seniority premium funds, it is invested in accordance with what is established in article 29, section II, of the LISR in force in the reviewed fiscal year. 10D181000 Indicate if it deducts the returns derived from the investment of funds destined to the reserves for granting pensions or retirements to personnel. 10D182000 Indicate if the reserve for the pension fund is included in the annual inflationary adjustment within the credits 10D183000 In the fiscal year, it deducted uncollectible credits referred to in section V of article 25 of the LISR. 10D184000 In the case of losses from uncollectible credits, it complies with the requirements indicated in section XV, article 27 of the LISR. 10D185000 In the event that in the fiscal year it ceased to use the direct costing system based on historical costs, it considered for tax purposes as the initial inventory of the fiscal year the value of the final inventory valued with the direct costing system based on historical costs (for the purposes of article 69 G, section II of the regulation of the LISR). 10D186000 It carried out financial derivative operations (for the purposes of article 20 of the LISR). In the affirmative case to the previous index, indicate the following: 10D187000 They were carried out for the purpose of: 10D188000 In the affirmative case, it accumulated income from financial derivative operations. 10D189000 Indicate the amount of the corresponding accumulation. 10D190000 It made deductions related to financial derivative operations. 10D191000 In the affirmative case, indicate the amount of the corresponding deduction. 10D192000 It obtained losses in financial derivative operations with related parties in terms of article 28, section XIX of the LISR. 10D193000 In the affirmative case, indicate the corresponding amount.

Specific Provisions (ISR) Multiple-object financial societies 10D194000 It is considered as a member of the financial system. (for the purposes of article 7, third paragraph of the Law). 10D195000 It has a particular resolution from the Tax Administration Service, to be considered as a member of the financial system. (for the purposes of article 7, fourth paragraph of the Law). 10D196000 It applies the specific provisions established in the Income Tax Law, for taxpayers who are part of the financial system.

Monday, January 20, 2025 OFFICIAL GAZETTE 571 Credit unions 10D197000 Attending to the level of operation for which the credit union was authorized, it carried out exclusively the operations listed in article 40 of the Credit Unions Law. 10D198000 During the fiscal year, it carried out discount, loan, or credit operations of any kind with persons who were not members of the credit union, except with the persons and trusts expressly authorized in article 40, sections I and II of the Credit Unions Law.

General deposit warehouses 10D199000 It took an inventory of stock on the date of the end of the fiscal year (for the purposes of article 76, section IV of the Law). 10D200000 It deducted the amount constituted or increased in the fiscal year, prior to review by the National Banking and Securities Commission, the contingency reserve (for the purposes of article 47 of the Law). 10D201000 If at the end of the fiscal year, the decrease of the contingency reserve applicable to general deposit warehouses proceeded, with respect to those constituted in the immediate previous fiscal year, the difference was considered as accumulative income in the fiscal year (for the purposes of article 47 of the Law). 10D202000 In the capacity of having participated in a merger: 10D203000 Date on which the merger took effect. In the event of being merged, it must note: 10D204000 Merger: RFC. 10D205000 Merger: name or corporate name. In the event of being the mergerer, it must note: 10D206000 Merged 1: RFC. 10D207000 Merged 1: name or corporate name. 10D208000 Merged 2: RFC. 10D209000 Merged 2: name or corporate name. 10D210000 Merged 3: RFC. 10D211000 Merged 3: name or corporate name. 10D212000 Merged 4: RFC. 10D213000 Merged 4: name or corporate name.

572 OFFICIAL GAZETTE Monday, January 20, 2025 10D214000 Merged 5: RFC. 10D215000 Merged 5: name or corporate name. 10D216000 Merged 6: RFC. 10D217000 Merged 6: name or corporate name. 10D218000 Merged 7: RFC. 10D219000 Merged 7: name or corporate name. 10D220000 Merged 8: RFC. 10D221000 Merged 8: name or corporate name. 10D222000 Merged 9: RFC. 10D223000 Merged 9: name or corporate name. 10D224000 Merged 10: RFC. 10D225000 Merged 10: name or corporate name. Note: in the event of having been the mergerer, and the previous space is insufficient, indicate in the annex called additional information of the audit report: the RFC, name of the merged entity/entities, date on which the merger took effect, and the percentage of share participation. 10D226000 In the capacity of having participated in a spin-off: 10D227000 Date on which the spin-off took effect. 10D228000 It transmitted fiscal attributes such as tax losses, CUFIN, CUCA. Part of the asset, liability, and social capital corresponding, contributed by the spin-off and received by: 10D229000 Spin-off 1: RFC. 10D230000 Asset value: 10D231000 Liability value: 10D232000 Social capital value: 10D233000 Spin-off 2: RFC. 10D234000 Asset value: 10D235000 Liability value: 10D236000 Social capital value:

Monday, January 20, 2025 OFFICIAL GAZETTE 573 10D237000 Spin-off 3: RFC. 10D238000 Asset value: 10D239000 Liability value: 10D240000 Social capital value: 10D241000 Spin-off 4: RFC. 10D242000 Asset value: 10D243000 Liability value: 10D244000 Social capital value: 10D245000 Spin-off 5: RFC. 10D246000 Asset value: 10D247000 Liability value: 10D248000 Social capital value: 10D249000 Spin-off 6: RFC. 10D250000 Asset value: 10D251000 Liability value: 10D252000 Social capital value: 10D253000 Spin-off 7: RFC. 10D254000 Asset value: 10D255000 Liability value: 10D256000 Social capital value: 10D257000 Spin-off 8: RFC. 10D258000 Asset value: 10D259000 Liability value: 10D260000 Social capital value: 10D261000 Spin-off 9: RFC. 10D262000 Asset value: 10D263000 Liability value: 10D264000 Social capital value: 10D265000 Spin-off 10: RFC. 10D266000 Asset value: 10D267000 Liability value: 10D268000 Social capital value: 10D269000 Spin-off: RFC. 10D270000 Asset value:

574 OFFICIAL GAZETTE Monday, January 20, 2025 10D271000 Liability value: 10D272000 Social capital value: In the event of liquidation, indicate: 10D273000 Start date of the liquidation. Indicate the name or corporate name and RFC of the liquidator: 10D274000 (liquidator 1 specify name, corporate name or reason social). 10D275000 (liquidator 2 specify name, corporate name or reason social). 10D276000 (liquidator 3 specify name, corporate name or reason social). 10D277000 It maintained investments through trusts for the acquisition or construction of real estate (fibras). 10D278000 In the affirmative case to the previous index, it complied with all the requirements provided for in articles 187 and 188 of the LISR. 10D279000 It was part of a trust for the acquisition or construction of real estate (fibra). 10D280000 In the affirmative case to the previous index, it complied with all the requirements provided for in articles 187 and 188 of the LISR.

Credits 10D281000 It has the supporting documentation for the payment of the ISR paid abroad that it credited. 10D282000 It verified that the tax paid abroad and credited in the fiscal year, effectively corresponds to an Income Tax for which it has the right to its credit, in accordance with the general rules issued by the Tax Administration Service. 10D283000 The credited tax was paid directly by the taxpayer abroad. 10D284000 It complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad. 10D285000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 10D286000 Amount of ISR paid abroad from a source of wealth abroad. 10D287000 Amount of non-creditable and non-deductible ISR in terms of article 5 of the LISR. 10D288000 Regarding an Income Tax paid by societies resident abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, it verified that all and each of the requirements provided for in the applicable tax regulations for its credit were met.

Monday, January 20, 2025 OFFICIAL GAZETTE 575 10D289000 Indicate the country where the societies resident abroad paid the Income Tax that the taxpayer credits (1). 10D290000 Indicate the country where the societies resident abroad paid the Income Tax that the taxpayer credits (2). 10D291000 Indicate the country where the societies resident abroad paid the Income Tax that the taxpayer credits (3). 10D292000 It credits only the Income Tax paid abroad in the fiscal year. 10D293000 Indicate if it credits a remainder of the Income Tax paid abroad corresponding to previous fiscal years.

Preferential tax regimes 10D294000 It carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative case, it must fill out annex 20). 10D295000 It has a transfer pricing study for the operations carried out. 10D296000 Total of accumulative or taxable income in the fiscal year from REFIPRES. 10D297000 It credited tax paid in REFIPRES. 10D298000 Amount of the credit of tax paid abroad. 10D299000 It complied with all the requirements to apply ISR withholding from REFIPRES. 10D300000 Amount of the credit of Withheld Income Tax. 10D301000 Indicate if it declared tax on income subject to REFIPRES. 10D302000 Amount of tax on income subject to REFIPRES. 10D303000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of article 177 LISR.

Withholdings and/or joint liability 10D304000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself. 10D305000 It applied what is provided for in article 1.13. Of the Decree published in the DOF on December 26, 2013. 10D306000 It applied any treaty to avoid double taxation. In the affirmative case: 10D307000 It has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the LISR. 10D308000 It complied with all the requirements to apply a preferential withholding rate. 10D309000 It applied what is provided for in article 1.4. Of the Decree published in the DOF on December 26, 2013.

576 OFFICIAL GAZETTE Monday, January 20, 2025 Value Added Tax Acts or activities (VAT). 10D310000 It carries out acts or activities not subject to the Value Added Tax. 10D311000 It complied with the tax provisions to determine the taxable and exempt acts or activities. Credit (VAT). Requirements for crediting the Value Added Tax 10D312000 It applied the option of article 5o.-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 10D313000 Indicate if for the purposes of the determination of the definitive monthly payments of the Value Added Tax it credits tax at 100%. 10D314000 It made adjustments to the value of the creditable tax (for the purposes of article 5o.-A of the LIVA). 10D315000 In the case of net interest of the fiscal year, it verified that the VAT credit derived from interest was complied with the requirements established for its credit (for the purposes of article 5o., section I of the LIVA). Specific to the Value Added Tax. 10D316000 It excludes the concepts indicated in sections IV, V, VI, and IX of article 5o.-C of the Law, to calculate the proportion mentioned in the first paragraph of article 5o.-C of the law. (for the purposes of article 5o.-C of the Law). Multiple-object financial societies. 10D317000 In the event that it is a multiple-object financial society not part of the financial system, in accordance with what is provided in article 8 of the Income Tax Law, it charged VAT to the interest paid. Application of tax incentives 10D318000 It applied what is provided for for the purposes of article 2.1. of the Decree published in the DOF on December 26, 2013. 10D319000 It applied what is provided for for the purposes of article 2.2. of the Decree published in the DOF on December 26, 2013.

Monday, January 20, 2025 OFFICIAL GAZETTE 577

Tax Incentives Decree Northern Border Region

In matters of Income Tax

10D320000 Opted to apply the income tax incentive under the tax incentives decree for the northern border region, published in the DOF on December 31, 2018 (if yes, you must fill out from index 10150123000000 to 10150151000000 of annex 15). 10D321000 Indicate the percentage that represents the income of the immediate previous fiscal year obtained in the northern border region, with respect to the total income obtained outside of it. 10D322000 You are registered in the beneficiary registry of the incentive for the northern border region. 10D323000 Number of authorization letter to apply the income tax incentive. 10D324000 Date of authorization to apply the income tax incentive. 10D325000 Number or registration key in the beneficiary registry of the incentive for the northern border region. 10D326000 Ceased to apply the income tax incentive indicated in the Tax Incentives Decree for the northern border region, published in the DOF on December 31, 2018. 10D327000 If yes to the previous question, indicate the reason why you ceased to apply the income tax incentive. 10D328000 Date when you ceased to apply the income tax incentive for any of the above circumstances. 10D329000 Submitted by the month following the one in which you requested the cancellation, the supplementary declarations of provisional payments in which you applied the incentive and, if applicable, made the payment of the corresponding income tax. If the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of submission of the supplementary declarations submitted, and the amount paid: 10D330000 (1) Corresponding to the month of: 10D331000 (1) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D332000 (1) Amount paid in the supplementary declaration. 10D333000 (2) Corresponding to the month of: 10D334000 (2) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D335000 (2) Amount paid in the supplementary declaration. 10D336000 (3) Corresponding to the month of: 10D337000 (3) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D338000 (3) Amount paid in the supplementary declaration 10D339000 (4) Corresponding to the month of:

578 OFFICIAL GAZETTE Monday, January 20, 2025 10D340000 (4) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D341000 (4) Amount paid in the supplementary declaration. 10D342000 (5) Corresponding to the month of: 10D343000 (5) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D344000 (5) Amount paid in the supplementary declaration. 10D345000 (6) Corresponding to the month of: 10D346000 (6) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D347000 (6) Amount paid in the supplementary declaration. 10D348000 (7) Corresponding to the month of: 10D349000 (7) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D350000 (7) Amount paid in the supplementary declaration. 10D351000 (8) Corresponding to the month of: 10D352000 (8) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D353000 (8) Amount paid in the supplementary declaration. 10D354000 (9) Corresponding to the month of: 10D355000 (9) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D356000 (9) Amount paid in the supplementary declaration. 10D357000 (10) Corresponding to the month of: 10D358000 (10) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D359000 (10) Amount paid in the supplementary declaration. 10D360000 (11) Corresponding to the month of: 10D361000 (11) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D362000 (11) Amount paid in the supplementary declaration. 10D363000 (12) Corresponding to the month of: 10D364000 (12) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D365000 (12) Amount paid in the supplementary declaration. 10D366000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 10D367000 The age of the tax domicile, or of any branch, establishment, or other in the northern border region is less than 18 months. 10D368000 You have a branch, agency, or any other establishment located within the border region, to which the Tax Incentives Decree for the northern border region, published in the DOF on December 31, 2018, applies.

Monday, January 20, 2025 OFFICIAL GAZETTE 579 10D369000 You fell under the circumstances of article six, fraction XI of the Tax Incentives Decree for the northern border region, published in the DOF on December 31, 2018. 10D370000 In addition to the northern border region incentive, you applied another tax treatment that grants you additional benefits or tax incentives, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following: 10D371000 Benefit obtained, derived from the application of the tax incentive you applied. 10D372000 Amount of the benefit. 10D373000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction IV, of the Tax Incentives Decree for the northern border region, published in the DOF on December 30, 2020. 10D374000 Date of submission of the annual collaboration report to the real-time verification program. 10D375000 Folio number in the acknowledgment of submission of the annual collaboration report to the real-time verification program. 10D376000 Place of submission of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax 10D377000 Opted to apply the value added tax incentive indicated in the Tax Incentives Decree for the northern border region, published in the DOF on December 31, 2018. 10D378000 Date of submission of the notice of application of the value added tax incentive indicated in the Tax Incentives Decree for the northern border region, published in the DOF on December 31, 2018. To what type of taxable acts or activities does the incentive apply: 10D379000 (a) sale of goods. 10D380000 (b) provision of independent services. 10D381000 (c) granting of temporary use or enjoyment of goods. 10D382000 Ceased to apply the value added tax incentive indicated in the Tax Incentives Decree for the northern border region, published in the DOF on December 31, 2018. 10D383000 Date when you ceased to apply the incentive in matters of value added tax. 10D384000 You fell under the circumstances of article thirteen, fraction IV of the Tax Incentives Decree for the northern border region, published in the DOF on December 31, 2018. 10D385000 You are a natural or legal person with business activities obligated to make withholdings for services for the purposes of article 1, fraction IV of the VAT Law.

580 OFFICIAL GAZETTE Monday, January 20, 2025 10D386000 If the answer to the previous question is affirmative, indicate if you opted to make the value added tax withholding at the reduced rate of 3% of the value of the consideration effectively paid. Regarding the previous question, indicate the month to which it corresponds, the date of submission of the remittance of the withheld value added tax, and the amount paid 10D387000 (1) Corresponding to the month of: 10D388000 (1) Date of submission of the remittance of the withheld value added tax. 10D389000 (1) Amount paid. 10D390000 (2) Corresponding to the month of: 10D391000 (2) Date of submission of the remittance of the withheld value added tax. 10D392000 (2) Amount paid. 10D393000 (3) Corresponding to the month of: 10D394000 (3) Date of submission of the remittance of the withheld value added tax. 10D395000 (3) Amount paid. 10D396000 (4) Corresponding to the month of: 10D397000 (4) Date of submission of the remittance of the withheld value added tax 10D398000 (4) Amount paid. 10D399000 (5) Corresponding to the month of: 10D400000 (5) Date of submission of the remittance of the withheld value added tax 10D401000 (5) Amount paid. 10D402000 (6) Corresponding to the month of: 10D403000 (6) Date of submission of the remittance of the withheld value added tax 10D404000 (6) Amount paid. 10D405000 (7) Corresponding to the month of: 10D406000 (7) Date of submission of the remittance of the withheld value added tax 10D407000 (7) Amount paid. 10D408000 (8) Corresponding to the month of: 10D409000 (8) Date of submission of the remittance of the withheld value added tax 10D410000 (8) Amount paid. 10D411000 (9) Corresponding to the month of: 10D412000 (9) Date of submission of the remittance of the withheld value added tax 10D413000 (9) Amount paid. 10D414000 (10) Corresponding to the month of: 10D415000 (10) Date of submission of the remittance of the withheld value added tax. 10D416000 (10) Amount paid. 10D417000 (11) Corresponding to the month of: 10D418000 (11) Date of submission of the remittance of the withheld value added tax. 10D419000 (11) Amount paid. 10D420000 (12) Corresponding to the month of: 10D421000 (12) Date of submission of the remittance of the withheld value added tax. 10D422000 (12) Amount paid. 10D423000 What is your functional currency.

Monday, January 20, 2025 OFFICIAL GAZETTE 581 10D424000 You are obligated to maintain volumetric control. 10D425000 You are an importer of a specific sector. 10D426000 If yes to the previous index, indicate which one.

Tax Incentives Decree Southern Border Region

In matters of Income Tax 10D427000 Opted to apply the income tax incentive under the tax incentives decree for the southern border region, published in the DOF on December 30, 2020 (if yes, you must fill out from index 01150152000000 to 01150180000000 of annex 15). 10D428000 Indicate the percentage that represents the income of the immediate previous fiscal year obtained in the southern border region, with respect to the total income obtained outside of it. 10D429000 You are registered in the beneficiary registry of the incentive for the southern border region. 10D430000 Number of authorization letter to apply the income tax incentive. 10D431000 Date of authorization to apply the income tax incentive. 10D432000 Number or registration key in the beneficiary registry of the incentive for the southern border region. 10D433000 Ceased to apply the income tax incentive indicated in the Tax Incentives Decree for the southern border region, published in the DOF on December 30, 2020. 10D434000 If yes to the previous question, indicate the reason why you ceased to apply the income tax incentive. 10D435000 Date when you ceased to apply the income tax incentive for any of the above circumstances. 10D436000 Submitted by the month following the one in which you requested the cancellation, the supplementary declarations of provisional payments in which you applied the incentive and, if applicable, made the payment of the corresponding income tax. If the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of submission of the supplementary declarations submitted, and the amount paid: 10D437000 (1) Corresponding to the month of: 10D438000 (1) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D439000 (1) Amount paid in the supplementary declaration. 10D440000 (2) Corresponding to the month of: 10D441000 (2) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D442000 (2) Amount paid in the supplementary declaration. 10D443000 (3) Corresponding to the month of: 10D444000 (3) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive.

582 OFFICIAL GAZETTE Monday, January 20, 2025 10D445000 (3) Amount paid in the supplementary declaration. 10D446000 (4) Corresponding to the month of: 10D447000 (4) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D448000 (4) Amount paid in the supplementary declaration. 10D449000 (5) Corresponding to the month of: 10D450000 (5) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D451000 (5) Amount paid in the supplementary declaration 10D452000 (6) Corresponding to the month of: 10D453000 (6) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D454000 (6) Amount paid in the supplementary declaration. 10D455000 (7) Corresponding to the month of: 10D456000 (7) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D457000 (7) Amount paid in the supplementary declaration. 10D458000 (8) Corresponding to the month of: 10D459000 (8) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D460000 (8) Amount paid in the supplementary declaration. 10D461000 (9) Corresponding to the month of: 10D462000 (9) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D463000 (9) Amount paid in the supplementary declaration. 10D464000 (10) Corresponding to the month of: 10D465000 (10) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D466000 (10) Amount paid in the supplementary declaration. 10D467000 (11) Corresponding to the month of: 10D468000 (11) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D469000 (11) Amount paid in the supplementary declaration. 10D470000 (12) Corresponding to the month of: 10D471000 (12) Date of submission of the supplementary declaration related to the provisional payment in which you applied the incentive. 10D472000 (12) Amount paid in the supplementary declaration. 10D473000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 10D474000 The age of the tax domicile, or of any branch, establishment, or other in the southern border region is less than 18 months. 10D475000 You have a branch, agency, or any other establishment located within the border region, to which the Tax Incentives Decree for the southern border region, published in the DOF on December 30, 2020, applies.

Monday, January 20, 2025 OFFICIAL GAZETTE 583 10D476000 You fell under the circumstances of article six, fraction XI of the Tax Incentives Decree for the southern border region, published in the DOF on December 30, 2020. 10D477000 In addition to the southern border region incentive, you applied another tax treatment that grants you additional benefits or tax incentives, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following: 10D478000 Benefit obtained, derived from the application of the tax incentive you applied. 10D479000 Amount of the benefit. 10D480000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction VI of the Tax Incentives Decree for the southern border region, published in the DOF on December 30, 2020. 10D481000 Date of submission of the annual collaboration report to the real-time verification program. 10D482000 Folio number in the acknowledgment of submission of the annual collaboration report to the real-time verification program. 10D483000 Place of submission of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax 10D484000 Opted to apply the value added tax incentive indicated in the Tax Incentives Decree for the southern border region, published in the DOF on December 30, 2020. 10D485000 Date of submission of the notice of application of the value added tax incentive indicated in the Tax Incentives Decree for the southern border region, published in the DOF on December 30, 2020. To what type of taxable acts or activities does the incentive apply: 10D486000 (a) sale of goods. 10D487000 (b) provision of independent services. 10D488000 (c) granting of temporary use or enjoyment of goods. 10D489000 Ceased to apply the value added tax incentive indicated in the Tax Incentives Decree for the southern border region, published in the DOF on December 30, 2020. 10D490000 Date when you ceased to apply the incentive in matters of value added tax. 10D491000 You fell under the circumstances of article twelve, fraction V of the Tax Incentives Decree for the southern border region, published in the DOF on December 30, 2020. 10D492000 You are a natural or legal person with business activities obligated to make withholdings for services for the purposes of article 1, fraction IV of the VAT Law. 10D493000 If the answer to the previous question is affirmative, indicate if you opted to make the value added tax withholding at the reduced rate of 3% of the value of the consideration effectively paid.

584 OFFICIAL GAZETTE Monday, January 20, 2025 Regarding the previous question, indicate the dates of submission of the remittance of the withheld value added tax and the amounts paid 10D494000 (1) Corresponding to the month of: 10D495000 (1) Date of submission of the remittance of the withheld value added tax. 10D496000 (1) Amount paid. 10D497000 (2) Corresponding to the month of: 10D498000 (2) Date of submission of the remittance of the withheld value added tax. 10D499000 (2) Amount paid. 10D500000 (3) Corresponding to the month of: 10D501000 (3) Date of submission of the remittance of the withheld value added tax. 10D502000 (3) Amount paid. 10D503000 (4) Corresponding to the month of: 10D504000 (4) Date of submission of the remittance of the withheld value added tax. 10D505000 (4) Amount paid. 10D506000 (5) Corresponding to the month of: 10D507000 (5) Date of submission of the remittance of the withheld value added tax. 10D508000 (5) Amount paid. 10D509000 (6) Corresponding to the month of: 10D510000 (6) Date of submission of the remittance of the withheld value added tax. 10D511000 (6) Amount paid. 10D512000 (7) Corresponding to the month of: 10D513000 (7) Date of submission of the remittance of the withheld value added tax. 10D514000 (7) Amount paid. 10D515000 (8) Corresponding to the month of: 10D516000 (8) Date of submission of the remittance of the withheld value added tax. 10D517000 (8) Amount paid. 10D518000 (9) Corresponding to the month of: 10D519000 (9) Date of submission of the remittance of the withheld value added tax. 10D520000 (9) Amount paid. 10D521000 (10) Corresponding to the month of: 10D522000 (10) Date of submission of the remittance of the withheld value added tax. 10D523000 (10) Amount paid. 10D524000 (11) Corresponding to the month of: 10D525000 (11) Date of submission of the remittance of the withheld value added tax. 10D526000 (11) Amount paid. 10D527000 (12) Corresponding to the month of: 10D528000 (12) Date of submission of the remittance of the withheld value added tax. 10D529000 (12) Amount paid. 10D530000 What is your functional currency. 10D531000 You are obligated to maintain volumetric control. 10D532000 You are an importer of a specific sector. 10D533000 If yes to the previous index, indicate which one.

Monday, January 20, 2025 OFFICIAL GAZETTE 585 Index Concept Data to provide 1.- Statement of Financial Position For the fiscal years ended December 31, 2024 and 2023 2024 2023 (Amounts in pesos) Assets 10010000000000 Cash and cash equivalents. 10010001000000 Margin accounts. Investments in financial instruments 10010002000000 Negotiable financial instruments. 10010003000000 Financial instruments to collect or sell. 10010004000000 Financial instruments to collect principal and interest (bonds) (net). 10010005000000 Other investments in financial instruments. 10010006000000 Total investments in financial instruments. Investments in securities 10010007000000 Trading securities. 10010008000000 Available-for-sale securities. 10010009000000 Held-to-maturity securities. 10010010000000 Other investments in securities. 10010011000000 Total investments in securities. 10010012000000 Repo debtors (debit balance). 10010013000000 Securities lending.

586 OFFICIAL GAZETTE Monday, January 20, 2025 Derivative financial instruments 10010014000000 For trading purposes. 10010015000000 For hedging purposes. 10010016000000 Total derivative financial instruments. 10010017000000 Fair value adjustments for financial asset hedges. Current credit portfolio Commercial credits 10010018000000 Business or commercial activity. 10010019000000 Liquidity loans to other popular or community financial societies. 10010020000000 Financial entities. 10010021000000 Government entities. 10010022000000 Documented with real estate guarantee. 10010023000000 Documented with other guarantees. 10010024000000 Without guarantee. 10010025000000 Financial factoring, discount, or assignment of credit rights operations. 10010026000000 Capitalizable leasing operations. 10010027000000 Total commercial credits. Consumer credits 10010028000000 Acquisition of movable goods. 10010029000000 Automotive. 10010030000000 Other consumer goods. 10010031000000 Total consumer credits. 10010032000000 Housing credits. 10010033000000 Other credits. 10010034000000 Total current credit portfolio.

Monday, January 20, 2025 OFFICIAL GAZETTE 587

Overdue credit portfolio Commercial credits 10010035000000 Business or commercial activity. 10010036000000 Liquidity loans to other popular or community financial societies. 10010037000000 Financial entities. 10010038000000 Government entities. 10010039000000 Secured with real estate collateral. 10010040000000 Secured with other collateral. 10010041000000 Unsecured. 10010042000000 Financial factoring, discounting, or assignment of credit rights operations. 10010043000000 Capitalizable leasing operations. 10010044000000 Total commercial credits. Consumer credits 10010045000000 Acquisition of movable goods. 10010046000000 Automotive. 10010047000000 Other consumer goods. 10010048000000 Total consumer credits. 10010049000000 Housing credits. 10010050000000 Other credits. 10010051000000 Total overdue credit portfolio.

Credit portfolio with credit risk Stage 1 10010052000000 Business or commercial activity. 10010053000000 Financial entities. 10010054000000 Commercial credits. 10010055000000 Consumer credits. 10010056000000 Housing credits. 10010057000000 Other credits. 10010058000000 Total credit portfolio with credit risk stage 1.

588 OFFICIAL GAZETTE Monday, January 20, 2025

Credit portfolio with credit risk Stage 2 10010059000000 Business or commercial activity. 10010060000000 Financial entities. 10010061000000 Commercial credits. 10010062000000 Consumer credits. 10010063000000 Housing credits. 10010064000000 Other credits. 10010065000000 Total credit portfolio with credit risk stage 2. Credit portfolio with credit risk Stage 3 10010066000000 Business or commercial activity. 10010067000000 Financial entities. 10010068000000 Commercial credits. 10010069000000 Consumer credits. 10010070000000 Housing credits. 10010071000000 Other credits. 10010072000000 Total credit portfolio with credit risk stage 3. 10010073000000 Total credit portfolio. 10010074000000 Credit portfolio valued at fair value. 10010075000000 Credit portfolio. Plus: less 10010076000000 Deferred items. Less: 10010077000000 Preventive estimate for credit risks. 10010078000000 Credit portfolio (net). 10010079000000 Acquired receivables.

Monday, January 20, 2025 OFFICIAL GAZETTE 589

Less: 10010080000000 Estimate for uncollectability or difficult collection. 10010081000000 Receivables (net). 10010082000000 Total credit portfolio (net). 10010083000000 Benefits to be received in securitization operations. 10010084000000 Other accounts receivable (net). 10010085000000 Merchandise inventory. 10010086000000 Adjudicated assets (net). 10010087000000 Advance payments and other assets (net). 10010088000000 Properties, furniture and equipment (net). 10010089000000 Assets from right to use of properties, furniture and equipment (net). 10010090000000 Permanent investments. 10010091000000 Long-term assets available for sale or for distribution to owners. 10010092000000 Deferred income tax asset (net). 10010093000000 Intangible assets (net). 10010094000000 Assets from right to use of intangible assets (net). 10010095000000 Commercial credit. Deferred taxes and PTU 10010096000000 Deferred ISR. 10010097000000 Deferred PTU. 10010098000000 Total deferred taxes and PTU.

590 OFFICIAL GAZETTE Monday, January 20, 2025

Other assets 10010099000000 Deferred charges. 10010100000000 Advance payments. 10010101000000 Intangibles. 10010102000000 Other short and long-term assets. 10010103000000 Total other assets. 10010104000000 Total assets. Liabilities and equity Liabilities Traditional funding (for the case of popular credit and savings entities and cooperative savings and loan societies) 10010105000000 Demand deposits. 10010106000000 Time deposits. 10010107000000 Issued credit instruments. 10010108000000 Inactive accounts. 10010109000000 Total traditional funding. 10010110000000 Securities liabilities. Bank loans and from other organisms 10010111000000 Short-term. 10010112000000 Long-term. 10010113000000 Total bank loans and from other organisms. 10010114000000 Repo creditors. 10010115000000 Securities lending. Sold collateral 10010116000000 Repos (creditor balance). 10010117000000 Securities lending.

Monday, January 20, 2025 OFFICIAL GAZETTE 591 10010118000000 Financial derivative instruments. 10010119000000 Other sold collateral. 10010120000000 Total sold collateral. Financial derivative instruments 10010121000000 For trading purposes. 10010122000000 For hedging purposes. 10010123000000 Total financial derivative instruments. 10010124000000 Valuation adjustments for financial liability hedging. 10010125000000 Obligations in securitization operations. 10010126000000 Lease liability. Other accounts payable. Contributions payable. 10010127000000 Income Tax. 10010128000000 Asset Tax. 10010129000000 Value Added Tax. 10010130000000 Special Tax on Production and Services. 10010131000000 New Car Tax. 10010132000000 Local Taxes. 10010133000000 Social Security contributions. 10010134000000 Contributions to INFONAVIT. 10010135000000 Contributions to SAR. 10010136000000 Other taxes and contributions. 10010137000000 Total contributions payable. 10010138000000 Income taxes payable. 10010139000000 Employee profit sharing payable. 10010140000000 Suppliers. 10010141000000 Contributions for future capital increases pending formalization in shareholders' meeting, board of directors or general partners' assembly. 10010142000000 Creditors for liquidation of operations.

592 OFFICIAL GAZETTE Monday, January 20, 2025 10010143000000 Social welfare fund (for the case of cooperative savings and loan societies). 10010144000000 Cooperative education fund (for the case of popular credit and savings entities and cooperative savings and loan societies). 10010145000000 Creditors for liquidation of operations (for the case of cooperative savings and loan societies). 10010146000000 Margin creditors. 10010147000000 Creditors for cash collateral received. 10010148000000 Other creditors and other accounts payable. 10010149000000 Total other accounts payable. 10010150000000 Uncollected Value Added Tax. Liabilities related to groups of assets held for sale. Instruments qualifying as liabilities. 10010151000000 Subordinated obligations in circulation. 10010152000000 Contributions for future capital increases pending formalization in shareholders' meeting. 10010153000000 Others. 10010154000000 Obligations associated with the removal of components of properties, furniture and equipment. Deferred taxes and PTU 10010155000000 Deferred ISR. 10010156000000 Deferred PTU. 10010157000000 Total deferred taxes and PTU. 10010158000000 Income tax liability. 10010159000000 Employee benefits liability. 10010160000000 Deferred credits and advance collections. 10010161000000 Total liabilities.

Monday, January 20, 2025 OFFICIAL GAZETTE 593 Equity capital Contributed capital 10010162000000 Social capital. 10010163000000 Contributions from community financial societies. 10010164000000 Foundational equity. 10010165000000 Contributions for future capital increases formalized by its board of directors. 10010166000000 Contributions for future capital increases formalized in shareholders' meeting. 10010167000000 Ordinary contribution certificates (for the case of cooperative savings and loan societies). 10010168000000 Voluntary excess certificates (for the case of cooperative savings and loan societies). 10010169000000 Certificates for risk capital (for the case of cooperative savings and loan societies). 10010170000000 Contributions for future capital increases formalized by its general partners' assembly (for the case of cooperative savings and loan societies). 10010171000000 Effect from incorporation into the regime of cooperative savings and loan societies. 10010172000000 Share sale premium. 10010173000000 Financial instruments that qualify as equity. 10010174000000 Subordinated obligations in circulation. 10010175000000 Effect from incorporation into the regime of popular financial societies. 10010176000000 Other contributed capital accounts. 10010177000000 Total contributed capital. Retained earnings 10010178000000 Capital reserves. 10010179000000 Accumulated results. 10010180000000 Other comprehensive income. 10010181000000 Valuation of financial instruments to collect or sell. 10010182000000 Valuation of derivative financial instruments for cash flow hedging. 10010183000000 Income and expenses related to assets held for disposal. 10010184000000 Social reserve fund. 10010185000000 Community reserve fund. 10010186000000 Reserve fund. 10010187000000 Other capital reserves.

594 OFFICIAL GAZETTE Monday, January 20, 2025 10010188000000 Result from prior periods. 10010189000000 Result from valuation of securities available for sale. 10010190000000 Result from valuation of cash flow hedging instruments. 10010191000000 Cumulative effect from conversion. 10010192000000 Remeasurements of defined employee benefits. 10010193000000 Result from holding non-monetary assets. 10010194000000 Participation in OCI of other entities. 10010195000000 Other retained earnings accounts. 10010196000000 Net profit. 10010197000000 Net loss. 10010198000000 Total retained earnings. 10010199000000 Total controlling interest. 10010200000000 Total non-controlling interest. 10010201000000 Total equity capital. 10010202000000 Total liabilities and equity capital. Off-balance sheet accounts 10010203000000 Guarantees granted. 10010204000000 Contingent assets and liabilities. 10010205000000 Credit commitments. 10010206000000 Assets in custody or administration. 10010207000000 Property deposits. 10010208000000 Collateral received by the entity. 10010209000000 Collateral received and sold or pledged by the entity. 10010210000000 Accrued but uncollected rents derived from operating lease operations. 10010211000000 Assets in trust or mandate. 10010212000000 Accrued but uncollected interest derived from overdue credit portfolio. 10010213000000 Accrued but uncollected interest derived from credit portfolio with credit risk stage 3. 10010214000000 Other registration accounts. 10010215000000 Total off-balance sheet accounts. The attached notes are an integral part of this financial statement.

Monday, January 20, 2025 OFFICIAL GAZETTE 595 This appendix consists of 8 columns and is divided into two parts Part I Index Concept Data to provide 2.- Comprehensive income statement For the periods from January 1 to December 31, 2024 and 2023 Total 2024 Related parties 2024 (Amounts in pesos) Note: To fill out this appendix, it is necessary to first capture the information from appendix 6. 10020000000000 Service income. 10020001000000 Interest income. Less: 10020002000000 Transaction expenses. 10020003000000 Interest expenses. Plus: less: 10020004000000 Net monetary position result (financial margin). 10020005000000 Financial margin. 10020006000000 Preventive estimate for credit risks. 10020007000000 Financial margin adjusted for credit risks. Plus: 10020008000000 Commissions and fees charged. Less: 10020009000000 Commissions and fees paid.

596 OFFICIAL GAZETTE Monday, January 20, 2025 Plus: less: 10020010000000 Intermediation result. 10020011000000 Operating lease result. 10020012000000 Other operating income (expenses). Less: 10020013000000 Administration and promotion expenses. 10020014000000 Operating profit. 10020015000000 Operating loss. Plus: less: 10020016000000 Participation in the result of unconsolidated subsidiaries, associates and joint ventures. 10020017000000 Profit before income tax. 10020018000000 Loss before income tax. 10020019000000 ISR incurred. 10020020000000 Deferred ISR. 10020021000000 Others. Plus: less: 10020022000000 Profit before discontinued operations. 10020023000000 Loss before discontinued operations. Plus: less: 10020024000000 Discontinued operations. 10020025000000 Net profit.

Monday, January 20, 2025 OFFICIAL GAZETTE 597 10020026000000 Net loss. 10020027000000 Other comprehensive income. 10020028000000 Participation in other comprehensive income of other entities. 10020029000000 Comprehensive result. Net result attributable to: 10020030000000 Controlling interest. 10020031000000 Non-controlling interest. Comprehensive result attributable to: 10020032000000 Controlling interest. 10020033000000 Non-controlling interest. 10020034000000 Basic earnings per ordinary share. The attached notes are an integral part of this financial statement. Part II Data to provide Unrelated parties 2024 Total 2023 Related parties 2023 Unrelated parties 2023 This appendix consists of 36 columns and is divided into nine parts Part I Index Concept Data to provide 3.- Statement of changes in equity capital For the periods ended December 31, 2024 and 2023 Contributed capital: social capital Contributed capital: contributions for future capital increases formalized in shareholders' meeting (Amounts in pesos) 10030000000000 (Balances at December 31, 2022)

598 OFFICIAL GAZETTE Monday, January 20, 2025 10030001000000 Retrospective adjustments for accounting changes. 10030002000000 Retrospective adjustments for error corrections. 10030003000000 (Balance at December 31, 2022 adjusted). Owner movements 10030004000000 Capital contributions. 10030005000000 Capital refunds. 10030006000000 Dividend decree. 10030007000000 Capitalization of other equity capital concepts. 10030008000000 Changes in controlling interest that do not imply loss of control. 10030009000000 Share subscription. 10030010000000 Subscription of contribution certificates. 10030011000000 Profit capitalization. 10030012000000 Establishment of reserves. 10030013000000 Transfer of net result to prior period results. 10030014000000 Payment of dividends or distribution of surpluses. 10030015000000 Others. 10030016000000 Total. Reserve movements 10030017000000 Capital reserves. Comprehensive result 10030018000000 Net profit. 10030019000000 Net loss. Other comprehensive income 10030020000000 Valuation of financial instruments to collect or sell. 10030021000000 Valuation of derivative financial instruments for cash flow hedging.

Monday, January 20, 2025 OFFICIAL GAZETTE 599 10030022000000 Income and expenses related to assets held for disposal. 10030023000000 Cumulative effect from conversion. 10030024000000 Remeasurements of defined employee benefits. 10030025000000 Result from holding non-monetary assets. 10030026000000 Participation in OCI of other entities. 10030027000000 Others. 10030028000000 Total. 10030029000000 (Balance at December 31, 2023). 10030030000000 Retrospective adjustments for accounting changes. 10030031000000 Retrospective adjustments for error corrections. 10030032000000 (Balance at December 31, 2023 adjusted). Owner movements 10030033000000 Capital contributions. 10030034000000 Capital refunds. 10030035000000 Dividend decree. 10030036000000 Capitalization of other equity capital concepts. 10030037000000 Changes in controlling interest that do not imply loss of control. 10030038000000 Share subscription. 10030039000000 Subscription of contribution certificates. 10030040000000 Profit capitalization. 10030041000000 Establishment of reserves. 10030042000000 Transfer of net result to prior period results. 10030043000000 Payment of dividends or distribution of surpluses. 10030044000000 Others. 10030045000000 Total. Reserve movements 10030046000000 Capital reserves.

600 OFFICIAL GAZETTE Monday, January 20, 2025 Comprehensive result 10030047000000 Net profit. 10030048000000 Net loss. Other comprehensive income 10030049000000 Valuation of financial instruments to collect or sell. 10030050000000 Valuation of derivative financial instruments for cash flow hedging. 10030051000000 Income and expenses related to assets held for disposal. 10030052000000 Cumulative effect from conversion. 10030053000000 Remeasurements of defined employee benefits. 10030054000000 Result from holding non-monetary assets. 10030055000000 Participation in OCI of other entities. 10030056000000 Others. 10030057000000 Total. 10030058000000 (Balance at December 31, 2024). The attached notes are an integral part of this financial statement. Part II Data to provide Contributed capital: contributions for future capital increases formalized by its board of directors Contributed capital: social capital: ordinary contribution certificates (for case of cooperative savings and loan societies) Contributed capital: social capital: voluntary excess certificates (for the case of cooperative savings and loan societies) Contributed capital: social capital: certificates for risk capital (for the case of cooperative savings and loan societies)

Monday, January 20, 2025 OFFICIAL GAZETTE 601 Part III Data to provide Contributed capital: contributions for future capital increases formalized by its general partners' assembly (for the case of cooperative savings and loan societies) Contributed capital: effect from incorporation into the regime of cooperative savings and loan societies Contributed capital: premium on share sale Contributed capital: financial instruments that qualify as equity Part IV Data to provide Contributed capital: subordinated obligations in circulation Contributed capital: contributions from community financial societies Contributed capital: foundational equity Contributed capital: effect from incorporation into the regime of popular financial societies Part V Data to provide Contributed capital: other contributed capital accounts Retained earnings: capital reserves Retained earnings: accumulated results Retained earnings: valuation of financial instruments to collect or sell Part VI Data to provide Retained earnings: valuation of derivative financial instruments for cash flow hedging Retained earnings: income and expenses related to assets held for disposal Retained earnings: reserve fund Retained earnings: result from prior periods Part VII Data to provide Retained earnings: result from valuation of securities available for sale Retained earnings: result from valuation of cash flow hedging instruments Retained earnings: cumulative effect from conversion Retained earnings: remeasurements of defined employee benefits Part VIII Data to provide Retained earnings: result from holding non-monetary assets (by valuation of fixed asset) Retained earnings: participation in OCI of other entities Retained earnings: other retained earnings accounts Retained earnings: net profit Part IX Data to provide Retained earnings: net loss Total controlling interest total Total non-controlling interest total Total equity capital

602 OFFICIAL GAZETTE Monday, January 20, 2025 Index Concept Data to provide 4.- Cash flow statement For the periods ended December 31, 2024 and 2023 2024 2023 (Amounts in pesos) 10040000000000 Net profit. 10040001000000 Net loss. Adjustments for items associated with investment activities 10040002000000 Impairment losses or effect from impairment reversal associated with investment activities. 10040003000000 Depreciation of properties, furniture and equipment. 10040004000000 Amortization of intangible assets. 10040005000000 Impairment losses or reversal of impairment losses on long-term assets. 10040006000000 Provisions. 10040007000000 Income taxes incurred and deferred. 10040008000000 Participation in the net result of other entities. 10040009000000 Discontinued operations. 10040010000000 Other adjustments for items associated with investment activities. 10040011000000 Long-term assets held for sale or for distribution to owners. Adjustments for items associated with financing activities 10040012000000 Interest associated with bank loans and from other organisms. 10040013000000 Interest associated with financial instruments that qualify as liabilities. 10040014000000 Interest associated with financial instruments that qualify as equity. 10040015000000 Other interest. 10040016000000 Sum.

Changes in operating items 10040017000000 Changes in bank loans and from other entities. 10040018000000 Change in margin accounts (derivative financial instruments). 10040019000000 Change in investments in financial instruments (securities) (net). 10040020000000 Change in repo debtors (net). 10040021000000 Change in securities lending (asset) (applicable only for entities linked to credit institutions). 10040022000000 Change in derivative financial instruments (asset). 10040023000000 Change in credit portfolio (net). 10040024000000 Change in acquired receivables (net). 10040025000000 Change in benefits to be received in securitization operations. 10040026000000 Change in other accounts receivable (net). 10040027000000 Change in adjudicated assets (net). 10040028000000 Change in inventory. 10040029000000 Change in other operating assets (net). 10040030000000 Change in traditional deposits. 10040031000000 Change in bond liabilities. 10040032000000 Change in repo creditors. 10040033000000 Change in bank loans and from other entities. 10040034000000 Change in collateral sold or pledged. 10040035000000 Change in derivative financial instruments (liability). 10040036000000 Change in obligations in securitization operations. 10040037000000 Change in subordinated obligations with liability characteristics. 10040038000000 Change in other operating liabilities. 10040039000000 Change in hedging derivative financial instruments (of covered items related to operating activities). 10040040000000 Tax collections on profit (refunds). 10040041000000 Change in assets/liabilities for employee benefits. 10040042000000 Change in other accounts payable. 10040043000000 Change in other provisions. 10040044000000 Refunds of taxes on profit. 10040045000000 Payments of taxes on profit. 10040046000000 Other items related to operating activities. 10040047000000 Net cash flows from operating activities.

Investment activities 10040048000000 Payments for long-term financial instruments. 10040049000000 Collections from long-term financial instruments. 10040050000000 Collections from disposal of properties, furniture and equipment. 10040051000000 Payments for acquisition of properties, furniture and equipment. 10040052000000 Payments for discontinued operations. 10040053000000 Collections from discontinued operations. 10040054000000 Collections from disposal of subsidiaries. 10040055000000 Payments for acquisition of subsidiaries. 10040056000000 Collections from disposal of associates, joint ventures and other permanent investments. 10040057000000 Payments for acquisition of associates, joint ventures and other permanent investments. 10040058000000 Collections of cash dividends from permanent investments. 10040059000000 Payments for acquisition of intangible assets. 10040060000000 Collections from disposal of intangible assets. 10040061000000 Collections from disposal of long-term assets available for sale. 10040062000000 Collections from disposal of other long-term assets. 10040063000000 Payments for acquisition of other long-term assets. 10040064000000 Collections associated with hedging derivative financial instruments (of covered items related to investment activities). 10040065000000 Payments associated with hedging derivative financial instruments (of covered items related to investment activities). 10040066000000 Other collections from investment activities. 10040067000000 Other payments from investment activities. 10040068000000 Other items related to investment activities. 10040069000000 Net cash flows from investment activities.

Financing activities 10040070000000 Collections from obtaining bank loans and from other entities. 10040071000000 Payments of bank loans and from other entities. 10040072000000 Payments of lease liabilities. 10040073000000 Collections from issuance of shares. 10040074000000 Collections from issuance of contribution certificates. 10040075000000 Withdrawal of contributions.

10040076000000 Distribution of excess cash and cash equivalents. 10040077000000 Payments for refunds of share capital. 10040078000000 Payments of cash dividends. 10040079000000 Payments associated with the repurchase of own shares. 10040080000000 Collections from the issuance of financial instruments that qualify as equity. 10040081000000 Payments associated with financial instruments that qualify as equity. 10040082000000 Collections from the issuance of subordinated obligations with equity characteristics. 10040083000000 Payments associated with subordinated obligations with equity characteristics. 10040084000000 Collections from the issuance of financial instruments that qualify as liability. 10040085000000 Payments associated with financial instruments that qualify as liability. 10040086000000 Payments for interest on lease liabilities. 10040087000000 Collections associated with hedging derivative financial instruments (of covered items related to financing activities). 10040088000000 Payments associated with hedging derivative financial instruments (of covered items related to financing activities). 10040089000000 Other collections from financing activities. 10040090000000 Other payments from financing activities. 10040091000000 Other items related to financing activities. 10040092000000 Net cash flows from financing activities. 10040093000000 Net increase or decrease in cash and cash equivalents.

Effects from changes in the value of cash and cash equivalents 10040094000000 Effect from conversion due to having used different exchange rates for the conversion of the initial balance, the final balance and cash flows. 10040095000000 Effect of variations in the exchange rate of cash and cash equivalents held or to be paid in foreign currency. 10040096000000 Effect on cash and cash equivalent balances from changes in their value resulting from fluctuations in their fair value. 10040097000000 Inflation effects associated with the balances and cash flows of any of the entities that make up the consolidated economic entity under an inflationary economic environment.

10040098000000 Other effects from changes in the value of cash and cash equivalents. 10040099000000 Total effects from changes in the value of cash and cash equivalents. 10040100000000 Cash and cash equivalents at the beginning of the period. 10040101000000 Cash and cash equivalents at the end of the period. The attached notes are an integral part of this financial statement.

Concept 4.1.- Notes to the financial statements This annex consists of 8 columns and is divided into two parts

Part I Index Concept Data to provide 5.- Determination of the cost of goods sold for accounting and Income Tax purposes For the periods from January 1 to December 31, 2024 and 2023 Total 2024 Related Parties 2024 (Figures in pesos) Note: Information from this annex is only captured when a costing system type has been selected in index 10D026000, of the general data annex.

In accordance with the absorption costing system, based on historical or predetermined costs for tax purposes and with the acquisition cost and standard cost valuation methods for accounting purposes 10050000000000 Initial inventory of raw materials. Plus: 10050001000000 National purchases of raw materials. 10050002000000 Imported purchases of raw materials.

Less: 10050003000000 Final inventory of raw materials. 10050004000000 Direct raw materials used for production. Plus: 10050005000000 Direct labor. 10050006000000 Prime cost of production. Plus: 10050007000000 Indirect raw materials. 10050008000000 Indirect labor. 10050009000000 Manufacturing expenses. 10050010000000 Cost of production. Plus: 10050011000000 Initial inventory of work in process. 10050012000000 Purchases of work in process. Less: 10050013000000 Final inventory of work in process. 10050014000000 Cost of finished production. Plus: 10050015000000 Initial inventory of finished products. 10050016000000 Purchases of finished products. Less: 10050017000000 Final inventory of finished products. 10050018000000 LIFO effect eliminated from cost of sales. 10050019000000 Other cost of sales concepts. 10050020000000 Accounting cost of sales.

10050021000000 Plus-minus: inflation effect in accordance with NIF B-10. 10050022000000 Historical accounting cost of goods sold. Less: 10050023000000 Non-deductible purchases of raw materials, work in process and finished goods. 10050024000000 Non-deductible labor. 10050025000000 Non-deductible manufacturing expenses. 10050026000000 Accounting depreciation in manufacturing expenses. 10050027000000 Other non-deductible concepts. Plus: 10050028000000 Tax depreciation of investments related to production. 10050029000000 Other deductible concepts. 10050030000000 Deductible cost of goods sold for Income Tax.

In accordance with a system other than the above 10050031000000 Manufacturing expenses. 10050032000000 Other cost of sales concepts. 10050033000000 Accounting cost of sales. 10050034000000 Plus-minus: inflation effect in accordance with NIF B-10. 10050035000000 Historical accounting cost of goods sold. Less: 10050036000000 Non-deductible concepts excluding depreciation. 10050037000000 Accounting depreciation.

Plus: 10050038000000 Tax depreciation. 10050039000000 Other deductible concepts. 10050040000000 Deductible cost of goods sold for Income Tax.

Part II Data to provide Unrelated Parties 2024 Total 2023 Related Parties 2023 Unrelated Parties 2023 This annex consists of 12 columns and is divided into three parts.

Part I Index Concept Data to provide 6.- Comparative analysis of income statement accounts For the periods ended December 31, 2024 and 2023 2024 2023 (Figures in pesos)

Service revenues 10060000000000 Of warehousing. 10060001000000 Of insurance handling. 10060002000000 Of maneuvers. 10060003000000 Of fumigation. 10060004000000 Of classification and screening. 10060005000000 Of maquila. 10060006000000 Of container rental. 10060007000000 Of product transformation. 10060008000000 Of other service revenues. 10060009000000 Increase from updating service revenues. 10060010000000 Total service revenues.

Interest income Interest on availability 10060011000000 Banks. 10060012000000 Restricted availability or pledged. 10060013000000 Others. 10060014000000 Total interest on availability.

Interest and yields in favor from margin accounts 10060015000000 Cash. 10060016000000 Securities. 10060017000000 Other assets. 10060018000000 Total interest and yields in favor from margin accounts.

Interest and yields in favor from investments in securities. 10060019000000 For trading securities. 10060020000000 For available-for-sale securities. 10060021000000 For held-to-maturity securities. 10060022000000 Others. 10060023000000 Total interest and yields in favor from investments in securities. 10060024000000 Interest and yields in favor in repo operations. 10060025000000 Revenues from hedging operations.

Interest on current credit portfolio 10060026000000 Business or commercial activity. 10060027000000 Liquidity loans to other popular or community financial societies. 10060028000000 Consumer credits. 10060029000000 Financial entities. 10060030000000 Governmental entities.

10060031000000 Housing credits. 10060032000000 Documents with real estate guarantee. 10060033000000 Documents with other guarantees. 10060034000000 Without guarantee. 10060035000000 Others. 10060036000000 Total interest on current credit portfolio.

Interest collected from overdue credit portfolio 10060037000000 Business or commercial activity. 10060038000000 Liquidity loans to other popular or community financial societies. 10060039000000 Consumer credits. 10060040000000 Financial entities. 10060041000000 Governmental entities. 10060042000000 Housing credits. 10060043000000 Documents with real estate guarantee. 10060044000000 Documents with other guarantees. 10060045000000 Without guarantee. 10060046000000 Others. 10060047000000 Total interest collected from overdue credit portfolio.

Commissions for initial credit granting 10060048000000 Business or commercial activity. 10060049000000 Consumer credits. 10060050000000 Financial entities. 10060051000000 Housing credits. 10060052000000 Documents with real estate guarantee. 10060053000000 Documents with other guarantees. 10060054000000 Without guarantee. 10060055000000 Financial factoring, discount or assignment of credit rights operations. 10060056000000 Capitalizable leasing operations. 10060057000000 Loans to other credit unions. 10060058000000 Others. 10060059000000 Total commissions for initial credit granting.

10060060000000 Premiums and interest in favor in securities lending. 10060061000000 Premiums for debt placement. 10060062000000 Dividends from equity instruments.

Gain from revaluation 10060063000000 Gain from revaluation changes. 10060064000000 Revaluation of indexed instruments. 10060065000000 Revaluation of UDIS items. 10060066000000 Revaluation of VSM credits. 10060067000000 Others. 10060068000000 Total gain from revaluation. 10060069000000 Increase from updating interest income. 10060070000000 Total interest income.

Maneuver expenses 10060071000000 In own warehouses. 10060072000000 In authorized warehouses. 10060073000000 Others. 10060074000000 Increase from updating maneuver expenses. 10060075000000 Total maneuver expenses.

Interest expenses 10060076000000 Interest on bond liabilities. 10060077000000 Interest on demand deposits. 10060078000000 Interest on time deposits. 10060079000000 Interest charged associated with inactive deposit accounts.

10060080000000 Interest on issued credit instruments. 10060081000000 Interest on bank loans, partner loans and from other entities. 10060082000000 Interest on subordinated obligations. 10060083000000 Expenses from hedging operations. 10060084000000 Interest and yields charged in repo operations. 10060085000000 Over price paid in investments in securities. 10060086000000 Premiums and interest charged in securities lending. 10060087000000 Discounts for debt placement. 10060088000000 Issuance expenses for debt placement. 10060089000000 Costs and expenses associated with credit granting. 10060090000000 Others.

Loss from revaluation 10060091000000 Loss from revaluation changes. 10060092000000 Revaluation of indexed instruments. 10060093000000 Revaluation of UDIS items. 10060094000000 Others. 10060095000000 Total loss from revaluation 10060096000000 Increase from updating interest expenses. 10060097000000 Total interest expenses.

Net monetary position result (financial margin) 10060098000000 Net monetary position result from positions generating financial margin (debit balance). 10060099000000 Net monetary position result from positions generating financial margin (credit balance).

10060100000000 Increase from updating net monetary position result (financial margin). 10060101000000 Total net monetary position result (financial margin).

Preventive estimate for credit risks 10060102000000 Preventive estimate for credit risks derived from qualification. Preventive estimate for credit risks derived from the methodology established by management 10060103000000 Business or commercial activity. 10060104000000 Liquidity loans to other popular or community financial societies. 10060105000000 Consumer credits. 10060106000000 Financial entities. 10060107000000 Housing credits. 10060108000000 Other overdue debts. 10060109000000 Total preventive estimate for credit risks derived from the methodology established by management.

Additional preventive estimate for credit risks 10060110000000 For accrued interest on overdue credits. 10060111000000 For risk coverage on overdue housing portfolio. 10060112000000 For operational risks (credit information societies). 10060113000000 Ordered by the National Banking and Securities Commission. 10060114000000 Recognized by the National Banking and Securities Commission. 10060115000000 Contingent operations and guarantees. 10060116000000 Ordered by the federation. 10060117000000 Other estimates. 10060118000000 Total additional preventive estimate for credit risks. 10060119000000 Increase from updating preventive estimate for credit risks. 10060120000000 Total preventive estimate for credit risks.

Commissions and fees charged 10060121000000 Credit operations. 10060122000000 Guarantees. 10060123000000 Acceptances for third-party accounts. 10060124000000 Account opening. 10060125000000 Account management. 10060126000000 Fund transfer. 10060127000000 Mandate operations. 10060128000000 Letters of credit without refinancing. 10060129000000 Securities purchase and sale. 10060130000000 Fiduciary activities. 10060131000000 Asset administration. 10060132000000 Custody or administration of assets. 10060133000000 Safe deposit box rental. 10060134000000 Other commissions and fees charged. 10060135000000 Increase from updating commissions and fees charged. 10060136000000 Total commissions and fees charged.

Commissions and fees paid 10060137000000 Correspondent Socaps. 10060138000000 For services. 10060139000000 Commission agents.

10060140000000 Securities purchase and sale. 10060141000000 Fund transfer. 10060142000000 Received loans. 10060143000000 Debt placement. 10060144000000 Other commissions and fees paid. 10060145000000 Increase from updating commissions and fees paid. 10060146000000 Total commissions and fees paid.

Intermediation result Result from fair value valuation 10060147000000 Trading securities. 10060148000000 Derivatives for trading purposes. 10060149000000 Derivatives for hedging purposes. 1006015000000 From available-for-sale securities in fair value hedges. 10060151000000 Sold collateral. 10060152000000 Others. 10060153000000 Total result from fair value valuation

Loss from impairment or effect from reversal of impairment of securities and derivatives 10060154000000 Available-for-sale securities. 10060155000000 Held-to-maturity securities. 10060156000000 Derivatives. 10060157000000 Total loss from impairment or effect from reversal of impairment of securities and derivatives. 10060158000000 Result from foreign exchange valuation.

Result from securities purchase and sale 10060159000000 Trading securities. 10060160000000 Available-for-sale securities.

10060161000000 Held-to-maturity securities. 10060162000000 Derivatives for trading purposes. 10060163000000 Derivatives for hedging purposes. 10060164000000 Others. 10060165000000 Total result from securities and derivative financial instruments purchase and sale. 10060166000000 Result from foreign exchange purchase and sale.

Transaction costs 10060167000000 For trading securities. 10060168000000 For derivative purchase and sale. 10060169000000 Total transaction cost. 10060170000000 Result from sale of received collateral. 10060171000000 Increase from updating intermediation result. 10060172000000 Total intermediation result.

Other operating income (expenses) 10060173000000 Credit portfolio recovery. Recoveries 10060174000000 Taxes. 10060175000000 Receivables. 10060176000000 Excess in benefits to be received in securitization operations. 10060177000000 Service debtors. 10060178000000 Other recoveries. 10060179000000 Total recoveries. 10060180000000 Revenues from credit portfolio acquisition. 10060181000000 Expenses from credit portfolio acquisition. 10060182000000 Gain from credit portfolio assignment. 10060183000000 Loss from credit portfolio assignment. 10060184000000 Revenues from purchase option in capitalizable leasing operations.

618 OFFICIAL GAZETTE Monday, January 20, 2025

10060185000000 Income from participation in the sale price in capitalizable leasing operations. 10060186000000 Financial cost for capitalizable leasing. 10060187000000 Cancellation of excess preventive estimates for credit risks. 10060188000000 Adjustments to the estimate for uncollectibility or difficult collection.

Losses 10060189000000 For lack of branches. 10060190000000 Fraud. 10060191000000 Disasters. 10060192000000 Other losses. 10060193000000 Total losses.

Dividends from permanent investments 10060194000000 Dividends from other permanent investments. 10060195000000 Dividends from permanent investments available for sale. 10060196000000 Total dividends from permanent investments. 10060197000000 Donations. 10060198000000 Loss from allocation of assets. 10060199000000 Result from sale of allocated assets. 10060200000000 Result from valuation of allocated assets. 10060201000000 Estimate for loss in value of allocated assets. 10060202000000 Loss in custody and administration of assets. 10060203000000 Loss in trust operations. 10060204000000 Loss in mandate operations. 10060205000000 Loss in asset administration.

Loss from impairment or effect from reversal of impairment 10060206000000 Of real estate. 10060207000000 Of goodwill. 10060208000000 Of other permanent investments valued at cost. 10060209000000 Of other long-term assets. 10060210000000 Of other assets. 10060211000000 Total loss from impairment or effect from reversal of impairment.

Monday, January 20, 2025 OFFICIAL GAZETTE 619

10060212000000 Interest on certificates of excess or voluntary. 10060213000000 Adjustments to the contingency reserve to cover claims for missing merchandise. 10060214000000 Interest payable in financing for acquisition of assets. 10060215000000 Cancellation of the estimate for uncollectibility or difficult collection. 10060216000000 Cancellation of other liability accounts. 10060217000000 Profit from participation association contracts. 10060218000000 Interest in favor from loans to officials and employees. 10060219000000 Profit from valuation of benefits to be received in securitization operations. 10060220000000 Profit from valuation of the asset for administration of transferred assets. 10060221000000 Profit from valuation of the liability for administration of transferred assets. 10060222000000 Income from leasing. 10060223000000 Sales. 10060224000000 Income. 10060225000000 Cost of sales. 10060226000000 Other items from products of the special department. 10060227000000 Loss on sale of properties, furniture, and equipment. 10060228000000 Profit on sale of properties, furniture, and equipment. 10060229000000 Cancellation of operations without movement. 10060230000000 Loss from valuation of benefits to be received in securitization operations. 10060231000000 Estimate for obsolescence of inventories. 10060232000000 Result in benefits to be received in securitization operations. 10060233000000 Result from monetary position originated by items not related to the financial margin. 10060234000000 Result from revaluation of items not related to the financial margin. 10060235000000 Other items from operating income (expenses). 10060236000000 Increase from updating other operating income (expenses). 10060237000000 Total of other operating income (expenses).

Administrative and promotional expenses 10060238000000 Short-term direct benefits.

620 OFFICIAL GAZETTE Monday, January 20, 2025

Net cost of the period derived from employee benefits 10060239000000 Long-term direct benefits. Post-employment benefits 10060240000000 Pensions. 10060241000000 Seniority premium. 10060242000000 Other post-employment benefits. 10060243000000 Total retirement benefits. Termination benefits 10060244000000 Termination benefits for reasons other than restructuring. 10060245000000 Termination benefits due to restructuring. 10060246000000 Total termination benefits. Workers' participation in profits 10060247000000 Workers' participation in profits incurred. 10060248000000 Deferred workers' participation in profits. 10060249000000 Estimate for deferred workers' participation in profits not recoverable. 10060250000000 Total workers' participation in profits. 10060251000000 Wages, salaries, and benefits to workers with disabilities and/or elderly. 10060252000000 Professional fees. 10060253000000 Rents. 10060254000000 Insurance and bonds. 10060255000000 Promotion and advertising expenses. 10060256000000 Contributions to the protection fund. 10060257000000 Taxes and various duties. 10060258000000 Non-deductible expenses. 10060259000000 Technology expenses.

Monday, January 20, 2025 OFFICIAL GAZETTE 621

10060260000000 Depreciations. 10060261000000 Use or temporary enjoyment of automobiles with rechargeable electric battery propulsion and electric automobiles with internal combustion engine or hydrogen-powered. 10060262000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 10060263000000 Amortizations. 10060264000000 Technical assistance expenses. 10060265000000 Maintenance expenses. 10060266000000 Freight and haulage paid to individuals. 10060267000000 Freight and haulage paid to legal entities. 10060268000000 Consumables and minor supplies. 10060269000000 Loss from uncollectible credits. 10060270000000 Consumption in restaurants. 10060271000000 Loss from derivative financial operations. 10060272000000 Deduction for food aid for workers. 10060273000000 Other administrative and promotional expenses. 10060274000000 Increase from updating administrative and promotional expenses. 10060275000000 Total administrative expenses.

Part II Data to be provided Related parties 2024 Unrelated parties 2024 Related parties 2023 Unrelated parties 2023

Part III Data to be provided Accumulable or deductible for Income Tax 2024 Accumulable or deductible for Income Tax 2023 Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax 2024 Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax 2023

622 OFFICIAL GAZETTE Monday, January 20, 2025

This annex consists of 8 columns and is divided into two parts.

Part I Index Concept Data to be provided 7.- List of contributions payable by the taxpayer as a direct subject or in their capacity as withholding agent For the year ended December 31, 2024 Taxable base Rate, tariff or quota (Amounts in pesos) Contributions payable by the taxpayer as a direct subject Income Tax (ISR) 10070000000000 Income Tax. 10070001000000 Other reductions of ISR. 10070002000000 ISR incurred in the year. 10070003000000 Amount pending applied in the year, from the tax incentive for projects in research and technological development authorized in previous years. 10070004000000 Amount pending applied in the year, from the tax incentive for investment projects in the production of national cinematography of previous years. 10070005000000 Amount pending applied in the year, from the tax incentive for investment projects in the arts of previous years. 10070006000000 Incentive for investment projects in the production of national cinematography. 10070007000000 Incentive for investment projects in the arts. 10070008000000 Expenses and investments for "projects in research and technological development", applied in the 2024 year. 10070009000000 Expenses and investments for "projects in research and technological development", applied in the 2023 year. 10070010000000 Expenses and investments for "projects in research and technological development", applied in the 2022 year. 10070011000000 Expenses and investments for "projects in research and technological development", applied in the 2021 year. 10070012000000 Expenses and investments for "projects in research and technological development", applied in the 2020 year. 10070013000000 Expenses and investments for "projects in research and technological development", applied in the 2019 year. 10070014000000 Expenses and investments for "projects in research and technological development", applied in the 2018 year.

Monday, January 20, 2025 OFFICIAL GAZETTE 623

10070015000000 Expenses and investments for "projects in research and technological development", applied in the 2017 year. 10070016000000 Expenses and investments for "projects in research and technological development", applied in the 2016 year. 10070017000000 Expenses and investments for "projects in research and technological development", applied in the 2015 year. 10070018000000 Expenses and investments for "projects in research and technological development", applied in the 2014 year. 10070019000000 Amount pending to be applied for "projects in research and technological development". 10070020000000 Incentive for investment in projects and programs for high-performance sports. 10070021000000 Amount pending to be applied for investment in projects and programs for high-performance sports. 10070022000000 Income obtained from government support. 10070023000000 Amount pending to be applied from the incentive for investment in fixed feeding equipment for electric vehicles. 10070024000000 Amount of the tax incentive for biodiesel and its mixtures. 10070025000000 Other incentives. 10070026000000 Total incentives. 10070027000000 Provisional payments made to the federation. 10070028000000 ISR withheld from the taxpayer. 10070029000000 ISR creditable paid abroad. 10070030000000 ISR creditable for dividends or profits distributed. 10070031000000 Other amounts payable. 10070032000000 Other amounts receivable. 10070033000000 Difference payable. 10070034000000 Difference receivable. 10070035000000 Income Tax payable for the year. 10070036000000 Tax incentive in the matter of Income Tax indicated in the decree of tax incentives for the northern border region, published in the DOF on December 31, 2018, applied in the 2024 year. 10070037000000 Tax incentive in the matter of Income Tax indicated in the decree of tax incentives for the southern border region, published in the DOF on December 30, 2020, applied in the 2024 year. 10070038000000 Income Tax paid in annual, normal, and complementary declarations. 10070039000000 Difference payable for the year. 10070040000000 ISR paid in excess applied against the IETU. 10070041000000 Balance receivable for the year.

624 OFFICIAL GAZETTE Monday, January 20, 2025

Other data 10070042000000 Income Tax on income subject to preferential tax regimes. 10070043000000 Income tax on distributed dividends not from CUFIN nor from CUFINRE. 10070044000000 Income Tax on distributed dividends from CUFINRE. Value Added Tax (VAT) 10070045000000 Value of acts or activities taxed at the 16% rate. 10070046000000 Value of acts or activities taxed at the 0% rate. 10070047000000 Sum of the value of taxed acts or activities. 10070048000000 Value of acts or activities for which payment is not obligatory (exempt). 10070049000000 Total value of acts or activities. 10070050000000 Value of acts or activities not subject. 10070051000000 Sum of VAT incurred for the months of the year. 10070052000000 Sum of creditable VAT for the months of the year excluding balances receivable. 10070053000000 Tax incentive in the matter of Value Added Tax indicated in the decree of tax incentives for the northern border region, published in the DOF on December 31, 2018, applied in the 2024 year. 10070054000000 Tax incentive in the matter of Value Added Tax indicated in the decree of tax incentives for the southern border region, published in the DOF on December 30, 2020, applied in the 2024 year. 10070055000000 Sum of compensations applied to VAT of other federal contributions in the months of the year. 10070056000000 Sum of credits of VAT balances receivable. 10070057000000 Sum of VAT returned in the months of the year. 10070058000000 Credit of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5th, fraction VI and 5th-B, second paragraph of the VAT Law). 10070059000000 Increase of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5th, fraction VI and 5th-B, second paragraph of the VAT Law).

Monday, January 20, 2025 OFFICIAL GAZETTE 625

10070060000000 Reimbursement of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5th, fraction VI and 5th-B, second paragraph of the VAT Law). 10070061000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the purposes of article 29, fraction IV, subsection i) of the VAT Law). Special Tax on Production and Services (IEPS) 10070062000000 Value of acts or activities taxed at the 30% rate (games with bets and lotteries). 10070063000000 Sum of IEPS incurred for the months of the year. 10070064000000 Sum of compensations applied to IEPS of other federal contributions in the months of the year. 10070065000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the 2024 Fiscal Law. 10070066000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the 2024 Fiscal Law. Taxes on Foreign Trade 10070067000000 General import tax. 10070068000000 General export tax. 10070069000000 Total taxes on foreign trade. Social security contributions 10070070000000 Worker-employer quotas to the IMSS. 10070071000000 Contributions to INFONAVIT. 10070072000000 Contributions to retirement insurance. Rights for the services provided 10070073000000 National Banking and Securities Commission (CNBV). 10070074000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Rights Law). 10070075000000 The National Institute of Migration (INM).- migratory services (for the purposes of article 12 of the Federal Rights Law). 10070076000000 Others specify concept.

626 OFFICIAL GAZETTE Monday, January 20, 2025

Contributions from which it is withholding agent: Income Tax (ISR) For payments to residents in the country 10070077000000 For salaries. 10070078000000 Professional fees at 35% art. 96 of the ISR Law. 10070079000000 Prizes. 10070080000000 Professional fees at 10%. 10070081000000 Leasing at 10%. 10070082000000 Alienation of other goods at 20%. 10070083000000 Interest at 0.08%, on the amount of capital. 10070084000000 Interest at 20%. 10070085000000 Commissions. 10070086000000 Interest and exchange gain at 35%. 10070087000000 For dividends at 10%. 10070088000000 Others. 10070089000000 Total ISR withheld from residents in the country. For payments to residents abroad 10070090000000 Salaries at 15%. 10070091000000 Salaries at 30%. 10070092000000 Retirement, pensions, and other concepts at 15%. 10070093000000 Retirement, pensions, and other concepts at 30%. 10070094000000 Professional fees at 25%. 10070095000000 Royalties at 5%. 10070096000000 Royalties at 10%. 10070097000000 Royalties at 25%. 10070098000000 Royalties at 35%. 10070099000000 Technical assistance. 10070100000000 Mediations. 10070101000000 Leasing of real estate. 10070102000000 Leasing of furniture at 25%. 10070103000000 Exchange of public debt for capital. 10070104000000 Financial leasing. 10070105000000 Prizes. 10070106000000 Tourism service of timesharing. 10070107000000 Interest at 4.9%. 10070108000000 Interest at 10%.

Monday, January 20, 2025 OFFICIAL GAZETTE 627

10070109000000 Interest at 15%. 10070110000000 Interest at 21%. 10070111000000 Interest at 35%. 10070112000000 Alienation of real estate. 10070113000000 Alienation of shares. 10070114000000 Capital derivative financial operations. 10070115000000 Debt derivative financial operations. 10070116000000 Construction of work, installation, maintenance or assembly on real estate. 10070117000000 Charter party contract. 10070118000000 Public, artistic, and sporting shows. 10070119000000 For dividends at 10%. 10070120000000 Others. 10070121000000 Total ISR withheld from residents abroad. Value Added Tax (VAT) 10070122000000 Independent personal services provided by individuals. 10070123000000 Use or temporary enjoyment of goods lent or granted by individuals. 10070124000000 Land freight transport services provided by individuals or legal entities. 10070125000000 Services provided by commission agents individuals. 10070126000000 Acquisition, or use or temporary enjoyment of tangible goods, that are alienated or granted by residents abroad without permanent establishment in the country. 10070127000000 Others. 10070128000000 Total VAT withheld. Other withheld contributions 10070129000000 Special Tax on Production and Services withheld. 10070130000000 Others. Compensations made and returns obtained Compensations made during the year from balances receivable from: At historical value: 10070131000000 Value Added Tax.

628 OFFICIAL GAZETTE Monday, January 20, 2025

10070132000000 Income Tax. 10070133000000 Other federal contributions. At updated value: 10070134000000 Value Added Tax. 10070135000000 Income Tax. 10070136000000 Other federal contributions. Compensations made during the year applied to: 10070137000000 Own Value Added Tax from Own Value Added Tax. 10070138000000 Own Income Tax from Own Income Tax. 10070139000000 Other federal contributions. Returns obtained in the year 10070140000000 Other federal contributions. From: 10070141000000 Value Added Tax. 10070142000000 Income Tax. 10070143000000 Other federal contributions.

Part II Data to be provided Contribution determined by audit payable or receivable Contribution payable or balance receivable determined by the taxpayer Difference Non-material differences not investigated by audit Concept 7.1.- Declaration

Monday, January 20, 2025 OFFICIAL GAZETTE 629

This annex consists of 14 columns and is divided into three parts.

Part I Index Concept Data to be provided 8.- List of contributions to pay As of December 31, 2024 Amount corresponding to the audited fiscal year Amount from previous years (Amounts in pesos) Income Tax incurred as a direct subject 10080000000000 Determined by the taxpayer (of the year). 10080001000000 Difference determined by the contributor (of the audited year). Provisional and/or definitive payments determined by the taxpayer for concept of: Income Tax provisional payments own 10080002000000 Corresponding to the month of: Income Tax for salaries and in general for the provision of a personal service subordinate in its capacity as withholding agent 10080003000000 Corresponding to the month of: Income Tax for payment of professional fees in its capacity as withholding agent 10080004000000 Corresponding to the month of: Income Tax for payment of leases in its capacity as withholding agent 10080005000000 Corresponding to the month of:

630 OFFICIAL GAZETTE Monday, January 20, 2025

Income Tax for payment of interest in its capacity as withholding agent 10080006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in its capacity as withholding agent 10080007000000 Corresponding to the month of: Income Tax on dividends as a direct subject 10080008000000 Corresponding to the month of: Income Tax preferential tax regimes as a direct subject 10080009000000 Corresponding to the year of: Income Tax for payments to abroad in its capacity as withholding agent 10080010000000 Corresponding to the month of: Information determined by the contributor: Tax on Assets as a direct subject 10080011000000 Corresponding to the year of: (specify the year). Value Added Tax incurred as a direct subject 10080012000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 10080013000000 Corresponding to the month of:

Monday, January 20, 2025 OFFICIAL GAZETTE 631

Special Tax on Production and Services incurred as a direct subject 10080014000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 10080015000000 Corresponding to the month of: Tax on New Cars 10080016000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 10080017000000 Corresponding to the month of: Contributions to the National Institute for Workers' Housing Fund 10080018000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 10080019000000 Corresponding to the bimonthly period of: Local Taxes 10080020000000 Corresponding to the month of: Payroll Tax 10080021000000 Corresponding to the month of: Rights for the services provided 10080022000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Rights Law) corresponding to the month of:

632 OFFICIAL GAZETTE Monday January 20 2025 10080023000000 The National Migration Institute (INM). immigration services (for the purposes of Article 12 of the Federal Rights Law). 10080024000000 The National Banking and Securities Commission (CNBV). 10080025000000 Others specify concept and period to which it corresponds: Other contributions 10080026000000 Specify concept and period to which it corresponds: Differences not considered by the taxpayer in the audited fiscal year: 10080027000000 Difference determined by audit not considered by the taxpayer (from the audited exercise). Income Tax provisional payments 10080028000000 Corresponding to the month of: Income Tax withholdings to residents in Mexico 10080029000000 Corresponding to the month of: Income Tax withholdings to residents abroad 10080030000000 Corresponding to the month of: Income Tax on dividends 10080031000000 Corresponding to the month of: Income Tax preferential tax regimes as direct taxpayer 10080032000000 Corresponding to the fiscal year.

Monday January 20 2025 OFFICIAL GAZETTE 633 Value Added Tax as direct taxpayer 10080033000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 10080034000000 Corresponding to the month of: Special Production and Services Tax as direct taxpayer 10080035000000 Corresponding to the month of: Special Production and Services Tax in its capacity as withholding agent 10080036000000 Corresponding to the month of: Tax on New Automobiles 10080037000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 10080038000000 Corresponding to the month of: Contributions to the National Housing Fund for Workers 10080039000000 Corresponding to the bimester of: Contributions to retirement insurance 10080040000000 Corresponding to the bimester of: Local Taxes 10080041000000 Corresponding to the month of:

634 OFFICIAL GAZETTE Monday January 20 2025 Rights 10080042000000 Corresponding to the right. Other contributions 10080043000000 Specify concept and period to which it corresponds: 10080044000000 Total. Part II Data to provide Total of contributions to pay Amount of the contribution in dispute Payment date Credit institution or SAT Number of the operation Part III Data to provide Payment in installments (data from the free writing) folio number Payment in installments (data from the free writing): presentation date Payment in installments (data from the free writing) receiving administration Payment authorization letter in installments number Payment authorization letter in installments: date Index Concept Data to provide 9.- Reconciliation between accounting and fiscal results for purposes of Income Tax For the year ended December 31, 2024 2024 2023 (Figures in pesos) 10090000000000 Net profit. 10090001000000 Net loss. Plus-minus: 10090002000000 Effect of inflation from NIF B-10.

Monday January 20 2025 OFFICIAL GAZETTE 635 10090003000000 Result from favorable monetary position. 10090004000000 Result from unfavorable monetary position. 10090005000000 Historical net profit. 10090006000000 Historical net loss. Plus: 10090007000000 Non-accounting fiscal income. 10090008000000 Non-fiscal accounting deductions. Less: 10090009000000 Non-accounting fiscal deductions. 10090010000000 Non-fiscal accounting income. 10090011000000 Fiscal loss before loss on sale of shares. 10090012000000 Fiscal profit before loss on sale of shares. 10090013000000 Loss on sale of shares. 10090014000000 Fiscal loss before PTU paid in the exercise. 10090015000000 Fiscal profit before PTU paid in the exercise. Plus or minus: 10090016000000 PTU paid in the exercise. 10090017000000 Fiscal loss of the exercise. 10090018000000 Fiscal profit of the exercise. 10090019000000 Additional deduction for first employment promotion of the exercise (for the purposes of article ninth fraction XXXVII of the transitional provisions of the LISR for 2014). 10090020000000 Amortization of losses from previous exercises. 10090021000000 Fiscal result. Non-accounting fiscal income 10090022000000 Accumulable annual inflation adjustment. 10090023000000 Fiscal profit on sale of real estate. 10090024000000 Fiscal profit on sale of shares and/or intangibles.

636 OFFICIAL GAZETTE Monday January 20 2025 10090025000000 Fiscal profit from capital repayment. 10090026000000 Fiscal profit on sale of furniture and equipment. 10090027000000 Effectively collected late interest. 10090028000000 Accumulable inventory. 10090029000000 Advance to customers. 10090030000000 Fiscal exchange gain. 10090031000000 Accumulable fiscal income from decrease in contingency reserve. 10090032000000 Fiscal profit on sale of adjudicated assets. 10090033000000 Fiscal profit in trusts. 10090034000000 Transfer pricing adjustment. 10090035000000 Result from liquidation of cash derivative operations. 10090036000000 Result from liquidation of in-kind derivative operations. 10090037000000 Result from foreign currency sales. 10090038000000 Other non-accounting fiscal income. 10090039000000 Total of non-accounting fiscal income. Non-fiscal accounting deductions 10090040000000 Income Tax. 10090041000000 Profit sharing. 10090042000000 Customer service expenses. 10090043000000 Donations. 10090044000000 Fines, indemnities and conventional penalties. 10090045000000 Accounting depreciation. 10090046000000 Expenses for cars not essential for business purposes. 10090047000000 Value Added Tax. 10090048000000 Accounting loss on sale of real estate, furniture and equipment. 10090049000000 Accounting loss on sale of shares and/or intangibles. 10090050000000 Fees and rents to natural persons not paid by the end of the exercise. 10090051000000 Non-deductible estimate for write-down of assets. 10090052000000 Rents paid for financial leasing. 10090053000000 Accounting amortization of technology transfer. 10090054000000 Loss in subsidiary participation. 10090055000000 Accrued interest exceeding market value and late interest paid or unpaid. 10090056000000 Non-deductible expenses. 10090057000000 Fines. 10090058000000 Non-deductible purchases of raw materials, work in progress and finished goods.

Monday January 20 2025 OFFICIAL GAZETTE 637 10090059000000 Non-deductible labor. 10090060000000 Non-deductible manufacturing expenses. 10090061000000 Accounting amortization. 10090062000000 Provisions. 10090063000000 Exchange loss. 10090064000000 Estimates. 10090065000000 Accounting cost of goods sold. 10090066000000 Accounting loss on sale of adjudicated assets. 10090067000000 Accounting loss in trusts. 10090068000000 Accounting loss in joint ventures. 10090069000000 Total of initial inventory of the 2011 fiscal year determined with the direct costing system based on historical costs. 10090070000000 Proportion of payments that are exempt income for the worker. 10090071000000 Non-deductible transactions with related parties. 10090072000000 Other non-fiscal accounting deductions. 10090073000000 Total of non-fiscal accounting deductions. The non-deductible items are accounted for in: 10090074000000 Interest paid. 10090075000000 Non-deductible items for Income Tax. 10090076000000 Other fees. 10090077000000 Rents paid. Accounting depreciation and amortization is composed of: 10090078000000 Depreciations. 10090079000000 Amortizations. Non-accounting fiscal deductions 10090080000000 Deductible annual inflation adjustment. 10090081000000 Fiscal loss on sale of shares and/or intangibles. 10090082000000 Fiscal loss on sale of real estate, furniture and equipment. 10090083000000 Fiscal depreciation. 10090084000000 Fiscal incentive for immediate deduction of investments. 10090085000000 Charges to provisions. 10090086000000 Charges to estimates. 10090087000000 Fees and rents to natural persons that did not affect the result of the previous exercise paid in this one. 10090088000000 Effectively paid late interest.

638 OFFICIAL GAZETTE Monday January 20 2025 10090089000000 Loss from uncollectible credits. 10090090000000 Deductible cost of goods sold. 10090091000000 Fiscal amortization. 10090092000000 Fiscal exchange loss. 10090093000000 Contingency reserve. 10090094000000 Fiscal loss on sale of adjudicated assets. 10090095000000 Fiscal loss in trusts. 10090096000000 20% of the total initial inventory of the 2011 fiscal year determined with the costing system based on historical costs. 10090097000000 Additional deduction for donation of basic goods for human subsistence (for the purposes of article 1.3 of the Decree published in the Official Gazette of the Federation on December 26, 2013). 10090098000000 Deduction of the additional 25% of the salary (for the purposes of article 1.5 of the Decree published in the Official Gazette of the Federation on December 26, 2013 and article 186 of the LISR). 10090099000000 Fiscal incentive for hiring persons with disabilities and/or elderly. 10090100000000 Deduction of Income Tax withheld from persons with disabilities and/or elderly. 10090101000000 Transfer pricing adjustment. 10090102000000 Net interest from previous exercises. 10090103000000 Net interest of the exercise. 10090104000000 Other non-accounting fiscal deductions. 10090105000000 Total of non-accounting fiscal deductions. Non-fiscal accounting income 10090106000000 Income from dividends of residents in the country. 10090107000000 Accounting profit on sale of real estate, furniture and equipment. 10090108000000 Accounting profit on sale of shares and/or intangibles. 10090109000000 Exchange gain. 10090110000000 Cancellation of estimates. 10090111000000 Cancellation of provisions. 10090112000000 Accrued late interest in favor collected or not. 10090113000000 Profit in subsidiary participation. 10090114000000 Accumulated advance sales in the previous exercise and accrued in this one. 10090115000000 Accounting profit on sale of adjudicated goods. 10090116000000 Accounting profit in trusts. 10090117000000 Accounting profit in joint ventures. 10090118000000 Tax credits and their update. 10090119000000 Credit portfolio recovery. 10090120000000 Other non-fiscal accounting income. 10090121000000 Total of non-fiscal accounting income.

Monday January 20 2025 OFFICIAL GAZETTE 639 This annex consists of 16 columns and is divided into four parts. Part I Index Concept Data to provide 10.- Derivative financial operations For the year ended December 31, 2024 Tax identification number or RFC Country of residence (Figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D072000 of the general data annex. Counterparty name 10100000000000 (specify). 10100001000000 Total. Part II Data to provide Number of contracts entered into Concept of derivative financial operations (for the purposes of article 16-A CFF) Type of derivative financial operations (for the purposes of article 20 of the LISR) Sum of notionals Part III Data to provide Type of market Name of the market Percentage of liquidation in cash Percentage of liquidation in kind Part IV Data to provide Profit by counterparty Loss by counterparty Net effect Proportion representing of accumulative income and/or authorized deductions

640 OFFICIAL GAZETTE Monday January 20 2025 This annex consists of 11 columns and is divided into three parts. Part I Index Concept Data to provide 11.- Permanent investments in subsidiaries, associates and affiliates residing abroad and in Mexico For the fiscal year ended December 31, 2024 Tax identification number Country of fiscal residence of the entity Percentage of participation in the capital of the entity (Figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D073000, of the general data annex. Name, denomination or trade name of foreign subsidiaries, associates or affiliates 10110000000000 (specify). 10110001000000 Total. Name, denomination or trade name of subsidiaries, associates or affiliates in Mexico 10110002000000 (specify). 10110003000000 Total. Part II Data to provide Amount of the investment Amount of profits (losses) from previous exercises in the percentage of participation Payment method (fund transfer, capitalization of credits or debts, etc.)

Monday January 20 2025 OFFICIAL GAZETTE 641 Part III Data to provide Amount of the profit (loss) of the exercise in the percentage of participation Value of the investment Date on which the capital contribution was made to its subsidiary This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 12.- Partners or shareholders who held shares or partnership interests For the year ended December 31, 2024 Tax identification number or RFC Country of residence for tax purposes (Figures in pesos) Name, denomination or trade name of the partner or shareholder 10120000000000 (specify). 10120001000000 Total. Part II Data to provide Percentage of participation of the partner or shareholder in the exercise Holding period from Holding period to Amount of contributions that are not Share Premium Part III Data to provide Amount of capital withdrawals Amount of loans made Amount of loans received Part IV Data to provide Percentage of agreed interest rate in case of loans received Destination of the loan Amount of share premium Payment method (fund transfer, capitalization of credits or debts, etc.)

642 OFFICIAL GAZETTE Monday January 20 2025 This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 13.- Transactions with related parties For the fiscal year ended December 31, 2024 Tax identification number or RFC Type of operation In case that in the column "type of operation" any of the concepts of "other income" or "other payments" was selected specify concept (Figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D037000, of the general data annex. Income Tax Denomination or trade name of the related party Accumulative income 10130000000000 (specify). 10130001000000 Total of accumulative income. Authorized deductions 10130002000000 (specify). 10130003000000 Total of authorized deductions. Part II Data to provide Country of residence Value of the operation and/or investment for tax purposes (even with zero value) Transfer pricing method applied The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the annex called additional information, which unique and valuable contributions are involved The operation is agreed upon as with independent parties in comparable operations (yes or no)

Monday January 20 2025 OFFICIAL GAZETTE 643 Part III Data to provide Amount of fiscal adjustment by the taxpayer so that the operation is considered agreed upon as with independent parties in comparable operations The values of acts or activities were modified for VAT, or the deductible VAT (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2. fraction II, of the RMF 2024) (yes or no) Indicate if you obtained benefit from treaties to avoid double taxation (yes, no, n/a) Modified amount Index Concept Data to provide 14.- Taxpayer information on its transactions with related parties For the year ended December 31, 2024 (Figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D037000, of the general data annex. Business knowledge, general information Which is (are) the predominant activity(ies) of the taxpayer: 10140000000000 Granting of temporary use or enjoyment of assets. 10140001000000 Services. 10140002000000 Others (specify). 10140003000000 The taxpayer is the owner of the assets it uses to carry out its predominant activity which are registered in its accounting. 10140004000000 The taxpayer owns or uses intangible assets which are registered in its accounting. Specify the five main intangible assets that the taxpayer uses (see appendix VIII) which are registered in its accounting.

644 OFFICIAL GAZETTE Monday January 20 2025 10140005000000 Field 1. 10140006000000 Field 2. 10140007000000 Field 3. 10140008000000 Field 4. 10140009000000 Field 5. 10140010000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which the use or enjoyment is granted (see appendix VIII). 10140011000000 Field 1. 10140012000000 Field 2. 10140013000000 Field 3. 10140014000000 Field 4. 10140015000000 Field 5. 10140016000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is the owner and which it has registered in its accounting (see appendix VIII). 10140017000000 Field 1. 10140018000000 Field 2. 10140019000000 Field 3. 10140020000000 Field 4. 10140021000000 Field 5. 10140022000000 Value of the intangible asset registered in its accounting. 10140023000000 The taxpayer obtained an advance pricing agreement (APA) applicable to the fiscal year. 10140024000000 Letter number. 10140025000000 Letter date. 10140026000000 Indicate if an advance pricing agreement (APA) is in process applicable to the fiscal year. 10140027000000 Presentation date of the promotion. 10140028000000 The taxpayer obtained any favorable resolution from the SAT involving transactions with related parties. 10140029000000 Letter number. 10140030000000 Letter date. 10140031000000 The taxpayer deducted in the exercise initial inventories coming from transactions with related parties carried out in previous exercises. 10140032000000 The taxpayer deducted in the exercise depreciations or amortizations coming from transactions with related parties carried out in previous exercises.

Monday January 20 2025 OFFICIAL GAZETTE 645 10140033000000 The taxpayer has the supporting documentation referred to in fraction IX of article 76 of the LISR (transfer pricing study(ies)). 10140034000000 The taxpayer filed its informational declaration for its transactions with related parties (For the purposes of article 76, fraction X of the LISR). 10140035000000 Presentation date (last filed). 10140036000000 The taxpayer has documentary evidence demonstrating compliance with what is provided by the fraction XII of article 76 of the LISR for its operations with related parties. RFC of the persons who prepared the information and documentation demonstrating compliance with what is provided by article 76, fractions IX and XII of the LISR, or who advised in its formulation Preparers 10140037000000 RFC or tax identification number 1. 10140038000000 RFC or tax identification number 2. 10140039000000 RFC or tax identification number 3. Advisors 10140040000000 RFC or tax identification number 1. 10140041000000 RFC or tax identification number 2. 10140042000000 RFC or tax identification number 3. RFC of the persons who provided tax advice in terms of title VI of the CFF Tax advisors 10140043000000 RFC or tax identification number 1. 10140044000000 RFC or tax identification number 2. 10140045000000 RFC or tax identification number 3. Obligations regarding transfer pricing 10140046000000 The figures reported in the informational declaration of transactions with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (fractions X and IX respectively of article 76 of the LISR).

646 OFFICIAL GAZETTE Monday, January 20, 2025

10140047000000 In case of discrepancy, specify: 10140048000000 The figures reported in the informative declaration (For the purposes of Article 76, fraction X of the Income Tax Law) coincide with those stated in Annex 13 of the audit report, both referring to transactions with related parties. 10140049000000 In case of discrepancy, specify: 10140050000000 The figures reported for transactions with related parties in the documentary evidence demonstrating compliance with the provisions of fraction XII of Article 76 of the Income Tax Law coincide with those stated in Annex 13 of the audit report. 10140051000000 In case of discrepancy, specify: 10140052000000 In some of the transactions analyzed in the various transfer pricing documentation of the taxpayer, the related party resident abroad was chosen as the examined party. 10140053000000 Indicate the transactions carried out. 10140054000000 Amount of the transactions. 10140055000000 The taxpayer has in its possession all the financial and tax information of the related party that is necessary to corroborate the analysis and conclusions of the transfer pricing documentation where said related party was chosen as the party to be examined.

Transfer Pricing Adjustments

10140056000000 Did you make any adjustments in transfer pricing matters so that the prices, amounts of consideration, or profit margins of the transactions carried out with related parties are considered as agreed upon as they would be with or between independent parties in comparable transactions. Note: in case that Annex 13 presents information in the column "amount of tax adjustment by the taxpayer so that the transaction is considered agreed upon as with independent parties in comparable transactions" answer the following (non-accounting tax effects): 10140057000000 The amount of the increase in accumulative income for Income Tax Law purposes. 10140058000000 The amount of the increase in authorized deductions for Income Tax Law purposes, even for decreasing income. 10140059000000 The amount decreased in authorized deductions for Income Tax Law purposes.

Monday, January 20, 2025 OFFICIAL GAZETTE 647

10140060000000 Amount increased in the declarations presented for the fiscal year for taxes withheld on payments abroad, as a consequence of transfer pricing adjustments. 10140061000000 Amount decreased in the declarations presented for the fiscal year for creditable VAT, as a consequence of transfer pricing adjustments. 10140062000000 Comproving documentation is available to support the real adjustments made. 10140063000000 Modified the values of acts or activities for IEPS or the creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2., fraction II, of the 2024 Miscellaneous Fiscal Resolution). 10140064000000 Indicate the modified amount of acts or activities (MFR). 10140065000000 Indicate the modified amount of creditable IEPS. (MFR). 10140066000000 Complied with the requirements established in the current MFR to consider a transfer pricing adjustment that increased its deductions as deductible. 10140067000000 In the case of voluntary adjustments, presented notice for the modification of authorized deductions indicated in the MFR.

Interest with Related Parties Considered as Dividends

10140068000000 The taxpayer considered accrued interest as dividends according to what is provided by Article 11, fraction II of the Income Tax Law. 10140069000000 Amount of the interest considered as dividends.

Cost of Sales with Related Parties

10140070000000 Analyzed the cost of sales corresponding to alienations to related parties according to what is provided by fractions I, II, and III of Article 180 of the Income Tax Law (for the purposes of Article 42, second paragraph Income Tax Law). In the affirmative, indicate the cost of sales determined in accordance with fractions I, II, and III of Article 180 of the Income Tax Law and the selected option. 10140071000000 Article 180, fraction I of the Income Tax Law. 10140072000000 Article 180, fraction II of the Income Tax Law. 10140073000000 Article 180, fraction III of the Income Tax Law. 10140074000000 Cost of sales with related parties deducted without the application of fractions I, II, and III of Article 180 of the Income Tax Law.

648 OFFICIAL GAZETTE Monday, January 20, 2025

Deductible and Non-Deductible Expenses

10140075000000 Deducted expenses with related parties referred to in the third and third-to-last paragraphs of fraction XXIII of Article 28 of the Income Tax Law. Note: in the affirmative to the previous index, indicate in the annex called "additional information" with what documentation you have to prove that your deductions are not structured agreements or hybrid mechanisms. 10140076000000 Indicate the amount of the deduction made. 10140077000000 Considered as non-deductible expenses with related parties referred to in fraction XXIII of Article 28 of the Income Tax Law. 10140078000000 Indicate the amount of the expense considered as non-deductible. 10140079000000 Deducted expenses with related parties referred to in the second paragraph of fraction XXIX of Article 28 of the Income Tax Law. 10140080000000 Indicate the amount of the deduction made. 10140081000000 Considered as non-deductible expenses with related parties referred to in the first paragraph of fraction XXIX of Article 28 of the Income Tax Law. 10140082000000 Indicate the amount of the expense considered as non-deductible. 10140083000000 Considered as non-deductible interest referred to in fraction XXXII of Article 28 of the Income Tax Law.

Expenses for Reimbursements (at cost)

10140084000000 Deducted expenses with related parties for reimbursements at cost. In the affirmative. 10140085000000 Have all supporting documentation, on the one hand, from your related party, and on the other hand, with documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost.

Prorated Expenses

10140086000000 Deducted expenses with related parties carried out abroad on a prorated basis. 10140087000000 Indicate the amount of the deduction of expenses carried out abroad on a prorated basis. 10140088000000 Quantify the benefit received or expected to be received from the prorated expense. 10140089000000 Complied with what is stated in rule 3.3.1.27. of the MFR for 2024.

Monday, January 20, 2025 OFFICIAL GAZETTE 649

Gains and/or Losses from Alienation of Shares

10140090000000 Obtained gain and/or fiscal loss when carrying out an operation of alienation of shares with and among related parties. Note: in the affirmative, indicate in the annex called "additional information" the business reason for alienating the shares. 10140091000000 Indicate the value of the alienation price of the alienated share package. 10140092000000 Indicate the proven acquisition cost of the alienated share package. 10140093000000 Name of the issuer. 10140094000000 RFC or tax ID of the issuer. 10140095000000 Indicate the equity capital of the issuer. 10140096000000 Name of the acquirer. 10140097000000 RFC or tax ID of the acquirer. 10140098000000 Presented to the tax authorities the study on the determination of the sale price of the shares in the terms of Articles 179 and 180 of the Income Tax Law with the elements contained in subsection e) of fraction I of Article 179 of the Income Tax Law (second paragraph of subsection b) which in turn corresponds to the fourth paragraph of fraction XVII of Article 28 of the Income Tax Law). 10140099000000 Date of presentation to the tax authorities of the study on the determination of the sale price of the shares. 10140100000000 Tax authority in which it was presented. 10140101000000 Mention the business reason for alienating the shares. 10140102000000 Mention if you carried out the valuation of the alienation carried out. 10140103000000 The taxpayer has the supporting documentation of the valuation of the alienation carried out. In the affirmative to the previous index, indicate RFC and name of the appraiser: 10140104000000 Name of the appraiser. 10140105000000 RFC:

Financial Derivative Operations with Related Parties

10140106000000 Accumulated income from financial derivative operations. 10140107000000 Indicate the amount of the corresponding accumulation. 10140108000000 Made deductions related to financial derivative operations.

650 OFFICIAL GAZETTE Monday, January 20, 2025

10140109000000 Indicate the amount of the corresponding deduction. 10140110000000 Obtained losses in financial derivative operations with related parties in the terms of Article 28, fraction XIX of the Income Tax Law. 10140111000000 Indicate the corresponding amount. 10140112000000 Made payments of initial amounts for the right to acquire or sell, goods, currencies, shares, or other securities that did not trade on recognized markets as referred to in Article 28, fraction XXIV of the Income Tax Law. 10140113000000 Indicate the corresponding amount.

Insufficient Capitalization:

10140114000000 Determined non-deductible interest according to what is provided by Article 28, fraction XXVII of the Income Tax Law. 10140115000000 Annual average balance of all debts that accrued interest payable, determined in the terms of Article 28, fraction XXVII of the Income Tax Law. 10140116000000 Equity capital at the beginning of the fiscal year determined in the terms of Article 28, fraction XXVII of the Income Tax Law. 10140117000000 Equity capital at the end of the fiscal year determined in the terms of Article 28, fraction XXVII of the Income Tax Law. 10140118000000 Average equity capital. 10140119000000 Average equity capital divided by three. 10140120000000 Annual average balance of the taxpayer's debts contracted with related parties resident abroad, determined in the terms of Article 28, fraction XXVII of the Income Tax Law. 10140121000000 Non-deductible interest determined in the terms of Article 28 fraction XXVII of the Income Tax Law. 10140122000000 Opted to consider as equity capital of the fiscal year the initial and final balances of the fiscal year of its capital contribution accounts, net fiscal profit, and reinvested net fiscal profit.

Corresponding Adjustments

10140123000000 Made during the fiscal year (in the same fiscal year subject to review or for the purposes of previous fiscal years) any adjustment in transfer pricing matters as a consequence of applying what is stated in the transfer pricing documentation of some related party resident abroad. 10140124000000 In the affirmative, indicate the amount of the same. 10140125000000 The adjusted fiscal year (1). 10140126000000 The adjusted fiscal year (2). 10140127000000 The adjusted fiscal year (3).

Monday, January 20, 2025 OFFICIAL GAZETTE 651

10140128000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the same fiscal year subject to review or for the purposes of previous fiscal years) without complying with what is established in Article 184 of the Income Tax Law. 10140129000000 In the affirmative, indicate the amount of the same. 10140130000000 The adjusted fiscal year (1). 10140131000000 The adjusted fiscal year (2). 10140132000000 The adjusted fiscal year (3). 10140133000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the same fiscal year subject to review or for the purposes of previous fiscal years) without complying with what is established in Article 184 of the Income Tax Law. 10140134000000 In the affirmative, indicate the amount of the same. 10140135000000 The adjusted fiscal year (1). 10140136000000 The adjusted fiscal year (2). 10140137000000 The adjusted fiscal year (3).

Article 76-A of the Income Tax Law (2024)

10140138000000 Is obliged to present the informative declaration provided for in fraction I (master of related parties). 10140139000000 Is obliged to present the informative declaration provided for in fraction II (local of related parties). 10140140000000 Is obliged to present the informative declaration provided for in fraction III (country by country). In the affirmative in this last case, specify the assumption of obligation: 10140141000000 By being a multinational controlling moral person (fraction III, subsection a). 10140142000000 By being designated (fraction III, subsection b)). Do you have knowledge if the multinational controlling moral person to which your company belongs, is obliged to present directly or through any designated, the following informative declarations of related parties: 10140143000000 Obligation to present the master declaration. 10140144000000 Obligation to present the country-by-country declaration.

Annual Informative Declarations of Related Parties of 2023 presented in 2024 (for the purposes of Article 76-A of the Income Tax Law)

10140145000000 Presented on time and in due form the informative master declaration of related parties of the multinational corporate group of the fiscal year 2023.

652 OFFICIAL GAZETTE Monday, January 20, 2025

10140146000000 Date of presentation (last presented). 10140147000000 Presented on time and in due form the informative local declaration of related parties of the fiscal year 2023. 10140148000000 Date of preparation of the information and transfer pricing documentation associated with the declaration. 10140149000000 Date of presentation (last presented). 10140150000000 Presented on time and in due form the informative country-by-country declaration of the multinational corporate group of the fiscal year 2023. 10140151000000 Date of presentation (last presented).

Decree of Fiscal Stimuli Northern Border Region

10140152000000 Carried out operations with taxpayers who are in the northern border region. 10140153000000 Amount of accumulative income with related parties generated within the municipalities of the northern border region. 10140154000000 Amount of accumulative income with related parties that are within the municipalities of the northern border region. 10140155000000 Amount of deductions with related parties generated within the municipalities of the northern border region. 10140156000000 Amount of deductions with related parties that are within the municipalities of the northern border region. 10140157000000 Presented the informative declaration for its operations with related parties (For the purposes of Article 76, fraction X of the Income Tax Law, Annex 9 of the DIM) including operations with related parties resident in national territory as contemplated by fiscal procedure 5/DEC-12.

Non-Binding Criteria

10140158000000 The taxpayer applied criteria contrary to those published in the Official Gazette as non-binding criteria in matters of transfer pricing of fiscal and customs provisions. 10140159000000 Specify the number(s) of the criterion/criteria.

Monday, January 20, 2025 OFFICIAL GAZETTE 653

Decree of Fiscal Stimuli Southern Border Region

10140160000000 Carried out operations with taxpayers who are in the southern border region. 10140161000000 Amount of accumulative income with related parties generated within the municipalities of the southern border region. 10140162000000 Amount of accumulative income with related parties that are within the municipalities of the southern border region. 10140163000000 Amount of deductions with related parties generated within the municipalities of the southern border region. 10140164000000 Amount of deductions with related parties that are within the municipalities of the southern border region. 10140165000000 Presented the informative declaration for its operations with parties (For the purposes of Article 76, fraction X of the Income Tax Law, Annex 9 of the DIM) including operations with related parties resident in national territory as contemplated by fiscal procedure 5/DEC-12.

Index Concept Informative Data 15.- Informative Data For the fiscal year ended December 31, 2024 Amount (Figures in pesos)

Taxpayer Informative Data

10150000000000 Is authorized for notification through tax mailbox.

Taxpayer Informative Data as Legal Representative

10150001000000 Is a partner or shareholder of some taxpayers it represents. 10150002000000 Number of entities in which it participates as legal representative. Indicate the five main RFCs of the moral person(s) in which it participates as legal representative: 10150003000000 RFC 1: 10150004000000 RFC 2: 10150005000000 RFC 3:

654 OFFICIAL GAZETTE Monday, January 20, 2025

10150006000000 RFC 4: 10150007000000 RFC 5: 10150008000000 Is legal representative of a resident abroad without permanent establishment in national territory. Indicate the five main names or corporate names of the residents abroad: 10150009000000 Name 1. 10150010000000 Name 2. 10150011000000 Name 3. 10150012000000 Name 4. 10150013000000 Name 5.

Employee Participation in Profits

10150014000000 PTU generated during the fiscal year. 10150015000000 PTU not collected in the previous fiscal year. 10150016000000 PTU paid in the fiscal year. 10150017000000 Taxable rent base for PTU.

Figures at the End of the Fiscal Year Income Tax

10150018000000 Authorized deductions for Income Tax purposes. 10150019000000 Profit coefficient to apply in the following fiscal year. 10150020000000 Income from dividends of persons resident in the country. 10150021000000 Income from dividends of persons resident abroad. 10150022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN. 10150023000000 Accumulative income from the gain derived from merger. 10150024000000 Accumulative income from the gain derived from spin-off. 10150025000000 Accumulative income from the gain derived from capital reductions of societies resident abroad in which the taxpayer is a partner or shareholder. 10150026000000 Accumulative income from the gain derived from liquidation of societies resident abroad in which the taxpayer is a partner or shareholder. 10150027000000 Deducted loss derived from merger. 10150028000000 Deducted loss derived from spin-off. 10150029000000 Deducted loss derived from capital reduction. 10150030000000 Deducted loss derived from liquidation of societies.

Monday, January 20, 2025 OFFICIAL GAZETTE 655

10150031000000 Dividends paid originating from CUFIN and CUFINRE. 10150032000000 Dividends paid not originating from CUFIN nor from CUFINRE. 10150033000000 Total accumulative income. 10150034000000 Total accumulative income obtained in the northern border region in the previous fiscal year. 10150035000000 CUFIN balance determined in accordance with the fifth paragraph of Article 77 Income Tax Law. 10150036000000 Total amount of payments that are exempt income for the worker. 10150037000000 Deductible amount at 47% (payments that are exempt income for the worker). 10150038000000 Deductible amount at 53% (payments that are exempt income for the worker).

Accounts and Documents Receivable and Payable in Foreign Currency

Accounts and Documents Receivable in Foreign Currency

10150039000000 Balance of accounts and documents receivable originated in foreign currency (pesos). Indicate the three main types of currency: 10150040000000 Field 1. 10150041000000 Field 2. 10150042000000 Field 3. Indicate the three most important concepts that originated the balance: 10150043000000 (specify). 10150044000000 (specify). 10150045000000 (specify). 10150046000000 Indicate the amount of accounts and documents receivable in foreign currency that come from transactions with related parties.

Accounts and Documents Payable in Foreign Currency

10150047000000 Balance of accounts and documents payable originated in foreign currency (pesos).

656 OFFICIAL GAZETTE Monday, January 20, 2025

Indicate the three main types of currency: 10150048000000 Field 1. 10150049000000 Field 2. 10150050000000 Field 3. Indicate the three most important concepts that originated the balance: 10150051000000 (specify). 10150052000000 (specify). 10150053000000 (specify). 10150054000000 Indicate the amount of accounts and documents payable in foreign currency that come from transactions with related parties.

Net Fiscal Profit Account Fiscal Years 2014 to 2024

10150055000000 Initial CUFIN balance updated. Plus: 10150056000000 Fiscal result of the fiscal year. Minus: 10150057000000 ISR (for the purposes of Article 9, first paragraph Income Tax Law). 10150058000000 Non-deductible items, except provisions and reserves (for the purposes of Article 28, fractions VIII and IX Income Tax Law). 10150059000000 Effect of Income Tax paid abroad for payment of dividends to the taxpayer (for the purposes of Article 77, fourth paragraph of the Income Tax Law). Equal: 10150060000000 Positive result. 10150061000000 Negative result (difference referred to in Article 77, fifth paragraph of the Income Tax Law). Plus: 10150062000000 CUFIN balance before dividends. Plus: 10150063000000 Dividends collected. Minus: 10150064000000 Dividends paid. Other concepts specify: 10150065000000 (specify). 10150066000000 (specify). 10150067000000 (specify).

Monday, January 20, 2025 OFFICIAL GAZETTE 657

10150068000000 (specify). 10150069000000 (specify). 10150070000000 Total CUFIN balance at the end of the current fiscal year updated from the fiscal years 2014 to 2024. 10150071000000 Net fiscal profit account balance.- CUFIN northern border region of fiscal year 2024. 10150072000000 Net fiscal profit account balance.- CUFIN southern border region of fiscal year 2024.

Net Fiscal Profit Account Fiscal Years 2001 to 2013

10150073000000 Initial CUFIN balance updated. Plus: 10150074000000 Dividends collected. Minus: 10150075000000 Dividends paid. Plus: 10150076000000 Inflation adjustment. Other concepts. Specify 10150077000000 (specify). 10150078000000 (specify). 10150079000000 (specify). 10150080000000 (specify). 10150081000000 (specify). 10150082000000 Total CUFIN balance at the end of the fiscal year updated from the fiscal years 2001 to 2013.

Net Fiscal Profit Account Fiscal Years Prior to 2001

10150083000000 Initial CUFIN balance updated. Plus: 10150084000000 Dividends collected. Minus: 10150085000000 Dividends paid. Plus: 10150086000000 Inflation adjustment.

658 OFFICIAL GAZETTE Monday, January 20, 2025 10150087000000 Total balance of CUFIN at the end of the current year, updated from previous years prior to 2000. Net reinvested fiscal profit account 10150088000000 Initial balance of CUFINRE, updated. 10150089000000 Dividends paid. Plus: 10150090000000 Inflation adjustment. Other concepts. Specify 10150091000000 (specify). 10150092000000 (specify). 10150093000000 (specify). 10150094000000 (specify). 10150095000000 (specify). 10150096000000 Total balance of CUFINRE at the end of the year, updated. Updated balances (Income Tax) at the end of the tax year: 10150097000000 Net fiscal profit account. 10150098000000 Net reinvested fiscal profit account. 10150099000000 Net fiscal profit account for investment in renewable energy. 10150100000000 Capital contribution account. 10150101000000 Tax on Assets to be recovered from 10 previous years. 10150102000000 Fiscal losses from previous years. Foreign Trade 10150103000000 Customs declared value of definitive imports. 10150104000000 Customs declared value of definitive exports. Value Added Tax 10150105000000 VAT paid at customs during the tax year. 10150106000000 VAT charged on importation of acquired intangible goods. 10150107000000 VAT charged on importation of the use or enjoyment of intangible goods. 10150108000000 VAT charged on importation of services. 10150109000000 Creditable VAT on interest.

Monday, January 20, 2025 OFFICIAL GAZETTE 659 10150110000000 VAT credited for the importation of acquired intangible goods. 10150111000000 VAT credited for the importation of the use or enjoyment of intangible goods. 10150112000000 VAT credited for the importation of services. 10150113000000 Value of acts or activities taxed at the 8% rate. 10150114000000 Total VAT on acts or activities paid at the 8% rate. 10150115000000 Value of non-taxable acts or activities. 10150116000000 Value of exempt acts or activities. Special Tax on Production and Services 10150117000000 IEPS paid at customs during the tax year. 10150118000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the LIF 2024. 10150119000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the LIF 2024. Financial Consolidation Information 10150120000000 It is a controlling entity in terms of the financial information accounting standard applied by the taxpayer. Note: in case of an affirmative response to the above index, information must be provided in the following two indices: 10150121000000 Total consolidated sales or net income determined in accordance with the financial information accounting standard applied by the taxpayer. 10150122000000 It has subsidiaries in terms of the financial information accounting standard applied by the taxpayer abroad, or permanent establishments resident or located abroad. Tax Incentives Decree northern border region Income Tax Exclusive income of northern border region (for the purposes of articles two and three of the Decree) 10150123000000 Total income obtained by the taxpayer in the northern border region. Less: 10150124000000 Income from the sale of intangible goods in the northern border region. Less: 10150125000000 Income corresponding to digital commerce in the northern border region. Less: 10150126000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law.

660 OFFICIAL GAZETTE Monday, January 20, 2025 Equals: 10150127000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce. Between: 10150128000000 Total income obtained by the taxpayer. Equals: 10150129000000 Proportion (expressed as a percentage) that the total income of the northern border region represents, of the total income of the taxpayer obtained in the tax year. Taxpayers who have their tax domicile outside the northern border region, but have a branch, agency or any other establishment within it (for the purposes of article five, first paragraph of the Decree) 10150130000000 Obtained income corresponding to the branch, agency or any other establishment located in the northern border region. In case of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the northern border region. 10150131000000 Income corresponding to the branch, agency or any other establishment located in the northern border region. Less: 10150132000000 Income from the sale of intangible goods in the northern border region. Less: 10150133000000 Income corresponding to digital commerce in the northern border region. Less: 10150134000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 10150135000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods, digital commerce, or personnel supply. Between: 10150136000000 Total income obtained by the taxpayer. Equals: 10150137000000 Proportion (expressed as a percentage) that the income of the northern border region represents, of the total income of the taxpayer obtained in the tax year.

Monday, January 20, 2025 OFFICIAL GAZETTE 661 Taxpayers who have their tax domicile in the northern border region, but have branches, agencies or any other establishment outside it (for the purposes of article five, second paragraph of the Decree) 10150138000000 Obtained income corresponding to the branch, agency or any other establishment located outside the northern border region. In case of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the northern border region. 10150139000000 Income corresponding to the tax domicile located in the northern border region. Less: 10150140000000 Income from the sale of intangible goods in the northern border region. Less: 10150141000000 Income corresponding to digital commerce in the northern border region. Less: 10150142000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 10150143000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods, digital commerce, or personnel supply. Between: 10150144000000 Total income obtained by the taxpayer. Equals: 10150145000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the northern border region represents, of the total income of the taxpayer obtained in the tax year. Determination of applicable tax credit 10150146000000 ISR incurred in the tax year (concept "tax incurred in the year" of the annual return, section "determination of ISR"). 10150147000000 Total income of the northern border region. Between: 10150148000000 Total income of the taxpayer obtained in the tax year. Equals: 10150149000000 Proportion (expressed as a percentage) that the income of the northern border region represents.

662 OFFICIAL GAZETTE Monday, January 20, 2025 10150150000000 Result obtained from the operation of multiplying the ISR incurred in the tax year index 10150146000000 by the proportion that the income of the northern border region represents index 10150149000000. 10150151000000 Applicable tax credit based on the above index (article two, first paragraph of the Tax Incentives Decree northern border region). Tax Incentives Decree southern border region Income Tax Exclusive income of southern border region (for the purposes of articles two and three of the Decree) 10150152000000 Total income obtained by the taxpayer in the southern border region. Less: 10150153000000 Income from the sale of intangible goods in the southern border region. Less: 10150154000000 Income corresponding to digital commerce in the southern border region. Less: 10150155000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 10150156000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce. Between: 10150157000000 Total income obtained by the taxpayer. Equals: 10150158000000 Proportion (expressed as a percentage) that the total income of the southern border region represents, of the total income of the taxpayer obtained in the tax year. Taxpayers who have their tax domicile outside the southern border region, but have a branch, agency or any other establishment within it (for the purposes of article four, first paragraph of the Decree) 10150159000000 Obtained income corresponding to the branch, agency or any other establishment located in the southern border region. In case of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the southern border region.

Monday, January 20, 2025 OFFICIAL GAZETTE 663 10150160000000 Income corresponding to the branch, agency or any other establishment located in the southern border region. Less: 10150161000000 Income from the sale of intangible goods in the southern border region. Less: 10150162000000 Income corresponding to digital commerce in the southern border region. Less: 10150163000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 10150164000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods, digital commerce, or personnel supply. Between: 10150165000000 Total income obtained by the taxpayer. Equals: 10150166000000 Proportion (expressed as a percentage) that the income of the southern border region represents, of the total income of the taxpayer obtained in the tax year. Taxpayers who have their tax domicile in the southern border region, but have branches, agencies or any other establishment outside it (for the purposes of article four, third paragraph of the Decree) 10150167000000 Obtained income corresponding to the branch, agency or any other establishment located outside the southern border region. In case of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the southern border region. 10150168000000 Income corresponding to the tax domicile located in the southern border region. Less: 10150169000000 Income from the sale of intangible goods in the southern border region. Less: 10150170000000 Income corresponding to digital commerce in the southern border region. Less: 10150171000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 10150172000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods, digital commerce, or personnel supply.

664 OFFICIAL GAZETTE Monday, January 20, 2025 Between: 10150173000000 Total income obtained by the taxpayer. Equals: 10150174000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the southern border region represents, of the total income of the taxpayer obtained in the tax year. Determination of applicable tax credit 10150175000000 ISR incurred in the tax year (concept "tax incurred in the year" of the annual return, section "determination of ISR"). 10150176000000 Total income of the southern border region. Between: 10150177000000 Total income of the taxpayer obtained in the tax year. Equals: 10150178000000 Proportion (expressed as a percentage) that the income of the southern border region represents. 10150179000000 Result obtained from the operation of multiplying the ISR incurred in the tax year index 10150175000000 by the proportion that the income of the southern border region represents index 10150178000000. 10150180000000 Applicable tax credit based on the above index (article two, first paragraph of the Tax Incentives Decree southern border region). Alienation of shares 10150181000000 Did you alienate shares. 10150182000000 Date of the operation. 10150183000000 Type of alienation. 10150184000000 Others (specify). 10150185000000 Name of the issuing company of the alienated shares. 10150186000000 Country of fiscal residence of the issuer. 10150187000000 RFC or ID. 10150188000000 Number of shares alienated. 10150189000000 Indicate if you obtained the benefit of treaties to avoid double taxation. 10150190000000 Sale price. 10150191000000 Fiscal cost of the shares. 10150192000000 Applied losses from alienation of shares. In case of an affirmative response indicate: 10150193000000 If at the end of the tax year in question, the taxpayer has pending losses from alienation of shares to be applied.

Monday, January 20, 2025 OFFICIAL GAZETTE 665 10150194000000 Total amount of losses from alienation of shares at the end of the year. 10150195000000 Amount of the loss from alienation of shares determined. 10150196000000 Indicate if at the end of the tax year in question, the taxpayer has pending amounts to be credited for ISR paid abroad in accordance with article 5 of the LISR. In case of an affirmative response indicate: 10150197000000 Pending amount to be credited. 10150198000000 Concept for which Income Tax was paid abroad. This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 16.- Operations carried out with residents abroad For the year ended December 31, 2024 Tax identification number Type of operation (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D074000, of the general data annex. Income Tax Name or corporate name Accrual income 10160000000000 (specify). 10160001000000 Total accrual income. Authorized deductions 10160002000000 (specify). 10160003000000 Total authorized deductions.

666 OFFICIAL GAZETTE Monday, January 20, 2025 Part II Data to provide In case that in the column "type of operation", any of the "other income" or "other payments" concepts have been selected, specify concept Country of residence Does Mexico have a broad information exchange agreement with the country in the column above (yes or no) Amount of the operation Indicate if it is a related party (yes or no) Part III Data to provide Did you withhold and remit for this operation (yes or no) ISR rate for withholding determined by audit ISR withheld paid Difference Part IV Data to provide Did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no) This annex consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 17.- Investments For the year ended December 31 of 2024 MOI at the beginning of the year Balance pending to deduct at the beginning of the year (Amounts in pesos) Fixed assets 10170000000000 Constructions. 10170001000000 Constructions in progress. 10170002000000 Historical properties considered. 10170003000000 Railways. 10170004000000 Furniture and office equipment. 10170005000000 Airplanes. 10170006000000 Vessels. 10170007000000 Transport equipment: automobiles.

Monday, January 20, 2025 OFFICIAL GAZETTE 667 10170008000000 Transport equipment: automobiles with propulsion by rechargeable electric batteries and electric automobiles with internal combustion engine or powered by hydrogen. 10170009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion by rechargeable electric batteries. 10170010000000 Transport equipment (others). 10170011000000 Fixed equipment for feeding electric vehicles. 10170012000000 Computer equipment. 10170013000000 Dies, punches, molds, matrices and tooling. 10170014000000 Telephone communications. 10170015000000 Satellite communications. 10170016000000 Land (acquisition cost). 10170017000000 Adaptation of facilities for people with disabilities. 10170018000000 Machinery and equipment for the generation of energy from renewable sources or from cogeneration systems of efficient electricity. 10170019000000 Machinery and equipment. 10170020000000 Oil pipelines, gas pipelines, terminals, and tanks for the storage of hydrocarbons. 10170021000000 Investments made for exploration, secondary and enhanced recovery, and the non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 10170022000000 Investments made for the development and exploitation of oil or natural gas fields (applicable to taxpayers of hydrocarbons). 10170023000000 Investments made in infrastructure of storage and transport (applicable to hydrocarbon taxpayers). 10170024000000 Other fixed assets. 10170025000000 Sum of fixed assets. Deferred expenses and charges 10170026000000 Patents. 10170027000000 Registered trademarks. 10170028000000 Royalties. 10170029000000 Installation expenses. 10170030000000 Organization expenses. 10170031000000 Concessions.

668 OFFICIAL GAZETTE Monday, January 20, 2025 10170032000000 Other deferred expenses and charges. 10170033000000 Sum of deferred expenses and charges. Pre-operational expenditures 10170034000000 (specify). 10170035000000 Sum of pre-operational expenditures. 10170036000000 Total investments. Part II Data to provide Plus: MOI of acquisitions during the year Less: alienations and/or disposals in the year Less: deduction in the year Less: immediate deduction in the year Balance pending to deduct at the end of the year This annex consists of 25 columns and is divided into six parts. Part I Index Concept Data to provide 18.- Loans For the year ended December 31 of 2024 Tax identification number or RFC Outstanding balance of the loan at December 31 of 2023 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D075000, of the general data annex. Name, denomination or corporate name of the resident abroad Related parties 10180000000000 (specify). 10180001000000 Total related parties. Non-related parties 10180002000000 (specify). 10180003000000 Total non-related parties.

Monday, January 20, 2025 OFFICIAL GAZETTE 669 Name, denomination or corporate name of the resident in Mexico Related parties 10180004000000 (specify). 10180005000000 Total related parties. Non-related parties 10180006000000 (specify). 10180007000000 Total non-related parties. Part II Data to provide Type of financing In case that in the column "type of financing" you have selected the concept "other", specify concept: Were you the effective beneficiary of the interest (yes or no) Number of registry of the creditor resident abroad before the SAT valid during the year audited Country of residence for tax purposes Part III Data to provide Type of currency Denomination of the interest rate Percentage of the interest rate Total amount of the interest paid and/or due Withholding rate of the ISR Part IV Data to provide ISR withheld in the year Validity of the loan from Validity of the loan to Outstanding balance at December 31 of 2024 Frequency of payment due

670 OFFICIAL GAZETTE Monday, January 20, 2025 Part V Data to provide In case that in the column "frequency of payment due of interest" you have selected the concept "other", specify concept: Amount guaranteed the loan (yes or no) Total amount of the interest deducted in the year Destination of the Capital borrowed Part VI Data to provide Did you place securities abroad (yes or no) guaranteed the loan (yes or no) Number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico This annex consists of 13 columns and is divided into three parts. Part I Index Concept Data to provide 19.- Integration of fiscal losses from previous years For the year ended December 31 of 2024 2023 2022 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D042000, of the general data annex. 10190000000000 The applied loss comes totally or partially from a spin-off. 10190001000000 Indicate the RFC of the spun-off company. 10190002000000 Indicate the amount applied in the year, coming from the spin-off. Note: in case of successive spin-offs, you must manifest through the annex called additional information of the audit report, the information corresponding to the above indices. 10190003000000 Original amount of the fiscal loss. 10190004000000 INPC of the last month of the year in which the fiscal loss was generated.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 671 10190005000000 INPC of the first month of the second half of the fiscal year in which the tax loss was generated. 10190006000000 Update factor for the period. 10190007000000 Tax loss updated for the fiscal year in which it was generated. 10190008000000 INPC of the last month of the first half of the fiscal year in which the tax loss is applied or updated. 10190009000000 INPC of the month in which the tax loss was last updated. 10190010000000 Update factor for the period. 10190011000000 Tax loss updated in the fiscal year in which it is applied or updated. Note: the concepts for indices 10190008000000 to 10190011000000 must be repeated to update tax losses incurred from 2013 to 2022, or applied in the fiscal years 2014 to 2023. 10190012000000 (amount of the decrease in the tax loss in the fiscal year). Note: the concept for index 10190012000000 must be repeated as many times as necessary to indicate the fiscal year in which the tax losses are amortized, recording the amount applied in the column corresponding to the tax loss. 10190013000000 Amount of the tax loss pending application. Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 Part III Data to provide 2014 2013 This annex consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 20.- Operations subject to preferential tax regimes For the fiscal year ended December 31, 2024 Tax identification number Country of fiscal residence (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D294000, of the general data annex.

672 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 Name or corporate name Income 10200000000000 (specify). 10200001000000 Total income. Expenses 10200002000000 (specify). 10200003000000 Total expenses. Part II Data to provide Effective rate of the Income Tax paid abroad (less than 75% of what would be paid in Mexico) Currency type of the country of fiscal residence Type of operation In case that In the "type of operation" column, any of the concepts of "other income" or "other payments" has been selected, specify concept Total amount of the profits or tax losses in the shareholding Part III Data to provide Total of accumulable or taxable income in the fiscal year Direct participation or average daily indirect participation of the taxpayer in the fiscal year (percentage): percentage Direct participation or average daily indirect participation of the taxpayer in the fiscal year (percentage): amount Contributions and refunds: total amount of investments or contributions made during the fiscal year Contributions and refunds: total amount of capital refunds received during the fiscal year Part IV Data to provide The accounting is available to the authority (yes or no) Does it have any interposed entity (yes or no) Data of the entity located in preferential tax regime: total of profits or tax losses of the fiscal year Data of the entity located in preferential tax regime: total of profits distributed in the fiscal year Data of the entity located in preferential tax regime: total amount of assets not subject to business activity

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 673 Part V Data to provide Data of the entity located in preferential tax regime: total amount of assets subject to business activity In the case of income generated in participation with other entities it has the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity carried out by the entity in which it participates Operations with trust or with the entity or foreign legal figure transparent for tax purposes, indicate if the information is for the case of income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure transparent for tax purposes, description of the object of the trust Part VI Data to provide Trust or entity or foreign legal figure transparent for tax purposes: validity of the Trust or entity or foreign legal figure transparent for tax purposes: validity at Character with which it participates in the trust or in the entity or foreign legal figure transparent for tax purposes Indicate if you used a tax rate or exemption provided for in any treaty that Mexico has concluded to avoid double taxation Preferential rate by treaty Part VII Data to provide Income tax subject to REFIPRES This annex consists of 22 columns and is divided into six parts. Part I Index Concept Data to provide 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the LISR) For the fiscal year ended December 31, 2024 Amount of accumulable income of the previous fiscal year of each of the persons members of the group or of each related party Tax identification number or RFC of each of the persons members of the group or of each related party (Amounts in pesos) Name or corporate name 10210000000000 (specify) 10210001000000 Total

674 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 Part II Data to provide Amount of accumulative income of the previous fiscal year of the taxpayer Total accumulative income of the previous fiscal year of the taxpayer and of all persons members of the group or of all related parties Proportion of Income Deduction limit of the taxpayer Part III Data to provide Total of accrued interest deriving from debts (deductible amounts) Net interest pending deduction from previous fiscal years (applicable from the 2021 fiscal year) Total of interest income accumulated Net Interest Part IV Data to provide Profit (loss) tax Total of accrued interest deriving from debts (deductible amounts) Total amount deducted from fixed assets Total amount deducted from delayed expenses Part V Data to provide Total amount deducted from delayed charges Total amount deducted from expenditures made in pre-operational periods Adjusted tax profit Net interest limit Part VI Data to provide Non-deductible interest It is located in one of the exceptions established in article 28, fraction XXXII of the LISR (yes or no) The questionnaires listed below contain information related to the review carried out by the enrolled public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Every question must be understood with respect to the fiscal year subject to review. In those questions that do not apply to the taxpayer, as well as when in the opinion of the public accountant who answers the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row may be left blank, making the corresponding clarifications in the report on the review of the taxpayer's fiscal situation, since if not done so, the Tax Administration Service will understand that the taxpayer had the questioned obligation and did not comply with it.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 675 Index Concept Data to provide Comments Fiscal diagnosis questionnaire (public accountant review) For the fiscal year ended December 31, 2024 Audit procedures applied for the review of financial statements 10220000000000 It carried out the evaluation of the taxpayer's internal control. 10220001000000 In case of affirmative answer to the previous index, it retains the evidence of the internal control evaluation in its working papers. 10220002000000 It detected weaknesses or deviations related to the structure of the internal control of the taxpayer with repercussions on its fiscal situation. Note: in case of affirmative answer, describe the irregularities in the report on the review of the fiscal situation 10220003000000 As a consequence of carrying out its work, it proposed financial adjustments that affected the fiscal situation of the taxpayer. 10220004000000 As a consequence of carrying out its work it found differences in immaterial items that may have fiscal repercussions 10220005000000 In case of affirmative answer to the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of carrying out its work, the taxpayer corrected by the date of sending of the fiscal opinion the following: 10220006000000 Items that the taxpayer undeducted in the Income Tax. 10220007000000 Income that the taxpayer omitted in the Income Tax. 10220008000000 Acts or activities that the taxpayer omitted in the Value Added Tax. 10220009000000 Improper credits made against the Income Tax. 10220010000000 Improper credits made against the Value Added Tax. In case of negative answer, explain the reasons in the report on the review of the fiscal situation of the taxpayer.

676 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 10220011000000 In case of having detected in its audit any irregularity of those indicated in the indices 10220006000000 to 10220010000000, indicate if it revealed any qualification in the report on the review of the taxpayer's fiscal situation. 10220012000000 In case of having answered affirmatively in the index 10220004000000, it revealed such circumstance in the report on the review of the taxpayer's fiscal situation of the taxpayer. According to its audit tests, the scope thereof and with the evidence that it retains in its working papers, answer if it ensured that the taxpayer complied with the following: 10220013000000 The taxpayer received advice from an expert from the direction in fiscal matters. In case of affirmative answer, indicate: 10220014000000 It evaluated the competence, capacity and objectivity of the expert from the direction in fiscal matters. 10220015000000 It obtained knowledge of the expert's work. 10220016000000 It evaluated the adequacy of the expert's work. 10220017000000 If the taxpayer obtained a written document. Income Tax (ISR) Deductions (ISR) 10220018000000 In case that the taxpayer has not given compliance to what is provided in the indices 10D171000 to 10D193000 of the fiscal diagnosis, it proposed that the corresponding items be made non-deductible. 10220019000000 In case of affirmative answer, the taxpayer presented complementary declarations as a result of this review. Specific provisions (ISR) 10220020000000 In case that the taxpayer has not given compliance to what is provided in the indices 10D194000 to 10D201000 (as applicable) of the fiscal diagnosis, it proposed that the items related to deductions be made non-deductible. 10220021000000 In case of affirmative answer, the taxpayer presented complementary declarations as a result of this review.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 677 Multiple informative declaration 10220022000000 It verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, fraction XIII, of the LISR). 10220023000000 It verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of article ninth of the transitional provisions of the LISR 2014, fraction X). 10220024000000 It verified the information contained in the annex information on residents abroad (for the purposes of article 76, fraction VI, of the LISR). 10220025000000 It verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of article 178, of the LISR). 10220026000000 It verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, fraction XIII, of the LISR). Preferential tax regimes 10220027000000 It verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax Acts or activities (VAT) 10220028000000 In case that the taxpayer has not given compliance to what is provided in the indices 10D310000 to 10D311000 of the fiscal diagnosis, it proposed that the corresponding corrections be made. 10220029000000 In case of affirmative answer, the taxpayer presented complementary declarations as a result of this review. Credit (VAT) 10220030000000 In case that the taxpayer has not given compliance to what is provided in the indices 10D311000 to 10D314000 of the fiscal diagnosis, it proposed that the corresponding corrections be made in the credit. 10220031000000 In case of affirmative answer, the taxpayer presented complementary declarations as a result of this review.

678 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 Index Concept Data to provide Questionnaire on transfer pricing matters (review of the public accountant) for the fiscal year ended December 31, 2024 According to its audit tests, the scope thereof and with the evidence that it retains in its working papers, answer if it ensured that the taxpayer complied with the following: Insufficient capitalization (for the purposes of article 28, fraction XXVII of the LISR) 10230000000000 It verified if the taxpayer complied with what is provided by the article 28, fraction XXVII of the LISR. 10230001000000 It detected any non-compliance with what is provided by the article 28, fracción XXVII of the LISR. 10230002000000 Amount of non-deductible interest due to insufficient capitalization. In case of considering fiscal accounts for the calculation, indicate the amount of: 10230003000000 Capital contribution accounts. 10230004000000 Net tax profit and net reinvested profit. 10230005000000 In case of having observed that the answers of the taxpayer to the indices 10140114000000 and/or 10140122000000 of annex 14, were not correct and led to a fiscal non-compliance, it indicated any qualification in its report on the review of the taxpayer's fiscal situation. 10230006000000 In addition to having answered affirmatively the index 10230005000000, it indicated any qualification in its opinion. Supporting documentation for transfer prices (transfer pricing study) for operations with related parties residing abroad (for the purposes of article 76, fraction IX of the LISR) 10230007000000 It verified that the taxpayer formally complied with this tax obligation. 10230008000000 In case of non-compliance by the taxpayer, it considered as deductible the transactions with related parties that represented a cost or expense to it. 10230009000000 In case of non-compliance by the taxpayer with this tax obligation, it mentioned such circumstance as a qualification in its report on the review of the taxpayer's fiscal situation. 10230010000000 In case of non-compliance by the taxpayer, it mentioned such circumstance as a qualification in its opinion.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 679 It verified that the supporting documentation for transfer prices, for operations with related parties residing abroad (for the purposes of article 76, fracción IX of the LISR), included the following: Note: the questions referred to in indices 1023011000000 to 10230028000000 will only be answered when it has been answered that yes in row 10140033000000 of annex 14. 10230011000000 1) name, denomination or corporate name, domicile and fiscal residence, of the related persons with whom operations were concluded. 10230012000000 2) that all related parties will be considered according to the definition contained in article 179, fifth and sixth paragraph of the LISR. 10230013000000 3) documentation that demonstrates the direct and indirect participation between the related parties. 10230014000000 4) information related to the functions or activities for each type of operation evaluated. 10230015000000 5) information related to the assets used in each type of operation evaluated. 10230016000000 6) information related to the risks assumed in each type of operation evaluated. 10230017000000 7) information and documentation on operations with related parties and their amounts, for each related party and for each type of operation evaluated. 10230018000000 8) method applied in accordance with article 180 of the LISR for each type of operation evaluated. 10230019000000 9) information and documentation on comparable operations or companies for each type of operation evaluated. 10230020000000 10) it was identified in the accounting records that the totality of the operations with related parties residing abroad were duly recorded. 10230021000000 In case that any of the points previously referred to has not been complied with, indicate if it mentioned such circumstance in its report on the review of the taxpayer's fiscal situation. 10230022000000 In case that any of the points previously referred to has not been complied with, indicate if it mentioned such circumstance in its opinion. 10230023000000 It verified that in the supporting documentation for transfer prices it was concluded that the operations concluded with related parties residing abroad by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations. 10230024000000 In case of a negative conclusion, indicate if it revealed any qualification in the report on the review of the taxpayer's fiscal situation of the taxpayer. 10230025000000 In case of a negative conclusion in the supporting documentation, indicate if it revealed any qualification in the opinion. 10230026000000 In case that in the supporting documentation for transfer prices it suggested a transfer pricing adjustment that the taxpayer did not make, it revealed any qualification in the report on the review of the taxpayer's fiscal situation.

680 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 10230027000000 In case that the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, it revealed any qualification in the opinion. 10230028000000 In these last cases, it considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. Informative declaration of operations with related parties residing abroad (for the purposes of article 76, fraction X of the LISR) 10230029000000 It verified the timely presentation of the information on the operations with related parties residing abroad, carried out during the immediate previous year (annex 9 DIM). 10230030000000 It verified if the figures reported in that declaration coincide with those stated in the documentation referred to in article 76, fraction IX of the LISR (transfer pricing study). 10230031000000 It verified from a formal point of view the correct filling of the information on the operations with related parties residing abroad, carried out during the immediate previous year (annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties residing abroad (for the purposes of article 76, fraction IX of the LISR). 10230032000000 In case of having observed errors in the filling, it mentioned such circumstance as a qualification in its report on the review of the taxpayer's fiscal situation. In case of negative answer, specify: 10230033000000 It considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. 10230034000000 In case of non-compliance, it mentioned such circumstance as a qualification in its report on the review of the taxpayer's fiscal situation of the taxpayer. 10230035000000 In case of non-compliance, it mentioned such circumstance as a qualification in its opinion. Annual informative declarations of related parties (for the purposes of article 76-A fraction X of the LISR) of 2023 presented in 2024. 10230036000000 It verified the timely and proper presentation of the informative declaration of the master file of related parties of the multinational group corresponding to the fiscal year of 2023. 10230037000000 It verified the timely and proper presentation of the informative declaration of the local file of related parties corresponding to the fiscal year of 2023. 10230038000000 It verified the timely and proper presentation of the informative declaration country by country of the multinational group corresponding to the fiscal year of 2023.

Monday, January 20, 2025 OFFICIAL GAZETTE 681 10230039000000 In the event that errors were observed in the filling out of the annual informative declarations of related parties corresponding to the 2023 tax year, such circumstance was mentioned as a qualification in the report on the review of the taxpayer's tax situation. Compliance with the obligation regarding operations with related parties (for the purposes of Article 76, fraction XII of the LISR) 10230040000000 Verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of counter-prestations that independent parties would have used in comparable operations. 10230041000000 In the negative case, considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to them. 10230042000000 In the event of a negative conclusion in the documentary evidence, indicate if any qualification was revealed in the report on the review of the taxpayer's tax situation. 10230043000000 In the event of a negative conclusion in the documentary evidence, indicate if any qualification was revealed in your opinion. 10230044000000 Verified in the documentary evidence referred to in index 10230040000000 the application of the transfer pricing methods established in Article 180 of the LISR in the terms of the third paragraph of the cited article. 10230045000000 In the event that they were not applied, indicate if any qualification was revealed in the report on the review of the taxpayer's tax situation, or in your opinion. Operations with national related parties reported 10230046000000 In the event that it was indicated that yes in index 10D038000 of the "general data" annex, verified that the informative declaration for its operations with related parties resident abroad (for the purposes of Article 76, fraction X of the LISR, annex 9 of the DIM) includes operations with related parties resident in national territory. 10230047000000 In the event that it was indicated that yes in index 10140157000000 of annex 14, verified that the informative declaration for its operations with related parties resident abroad (for the purposes of Article 76, fraction X of the LISR, (annex 9 of the DIM) includes operations with related parties resident in national territory. Transfer pricing adjustments 10230048000000 Verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions, that all the requirements established in rule 3.9.1.3. of the RMF 2024 were met.

682 OFFICIAL GAZETTE Monday, January 20, 2025 Interest considered as dividends (for the purposes of Article 11 of the LISR) 10230049000000 In the event that it was observed that the taxpayer's responses to indices 10140068000000 and/or 10140069000000 of annex 14 were incorrect and led to a tax non-compliance, indicated any qualification in its report on the review of the taxpayer's tax situation, or in its opinion. Transfer pricing methodology (for the purposes of Article 180 of the LISR) by transaction with related parties. 10230050000000 Verified that in the transfer pricing supporting documentation, there is evidence that it was attempted to apply first the uncontrolled comparable price method (provided for in Article 180, fraction I of the LISR) for each of its transactions with related parties that it validated in its transfer pricing studies. 10230051000000 Observed any formal inconsistency, on the part of the taxpayer, in the responses of the taxpayer's information on its operations with related parties. 10230052000000 In the affirmative case, revealed any qualification in the report on the review of the taxpayer's tax situation, or in its opinion. E. Guide format for the presentation of the fiscal audit report of financial statements, applicable to investment funds of capital, variable income, and debt instruments, for the fiscal year 2024. Index Concept Data to provide Taxpayer identification data: 42A000000 RFC: 42A001000 Name or corporate name: Tax domicile: 42A002000 Federal entity: 42A003000 Borough or municipality: 42A004000 Neighborhood or locality: 42A005000 Postal code: 42A006000 Street, exterior and interior number: 42A007000 City or town: 42A008000 Telephone: 42A009000 Email:

Monday, January 20, 2025 OFFICIAL GAZETTE 683 42A010000 Name of the economic group to which it belongs: 42A011000 Activity key for tax purposes: Taxpayer declaration: I declare that the information provided in this document reflects the real operations carried out during the year, which are registered accounting and are backed by supporting documentation. 42A012000 Name of the taxpayer: Public accountant identification data: 42B000000 RFC: 42B001000 Name (paternal surname, maternal surname, first name(s)): 42B002000 CURP: 42B003000 Registration number: Tax domicile: 42B004000 Federal entity: 42B005000 Borough or municipality: 42B006000 Neighborhood or locality: 42B007000 Postal code: 42B008000 Street, exterior and interior number: 42B009000 City or town: 42B010000 Telephone of the CPA or firm: 42B011000 Email: 42B012000 Email of the tax mailbox: 42B013000 College to which it belongs: 42B014000 Name of the firm: 42B015000 RFC of the firm: 42B016000 Registration number of the firm: Declaration of the public accountant who issued the opinion: I declare that the information provided by the cited taxpayer, consists of books, records, documents and declarations in the possession of the taxpayer itself, which I examined, as I manifest in the independent auditor's report and in the report on the review of the taxpayer's tax situation that I attach. 42B017000 Name of the public accountant who issued the opinion:

684 OFFICIAL GAZETTE Monday, January 20, 2025 Legal representative identification data: 42C000000 RFC: 42C001000 Name (paternal surname, maternal surname, first name(s)): 42C002000 National: 42C003000 Foreigner: 42C004000 CURP: Tax domicile: 42C005000 Federal entity: 42C006000 Borough or municipality: 42C007000 Neighborhood or locality: 42C008000 Postal code: 42C009000 Street, exterior and interior number: 42C010000 City or town: 42C011000 Telephone: 42C012000 Email: 42C013000 Deed number: 42C014000 Notary number: 42C015000 Entity in which the notary is located: 42C016000 Date of the power of attorney: 42C017000 Date of appointment: Legal representative declaration: I declare that the information provided in this document reflects the real operations carried out by my represented party during the year, which are registered accounting and are backed by supporting documentation. 42C018000 Name of the legal representative: Index Concept Data to provide General data: 42D000000 Competent authority. 42D001000 Headquarters to which the ADAF belongs. 42D002000 Administration.

Monday, January 20, 2025 OFFICIAL GAZETTE 685 42D003000 Obligated or optional. 42D004000 Opted to audit its financial statements by taxable income (for the purposes of Article 32-A CFF). 42D005000 Opted to audit its financial statements by the value of its assets (for the purposes of Article 32-A CFF). 42D006000 Opted to audit its financial statements by the number of workers (for the purposes of Article 32-A CFF). 42D007000 In the negative case in all the questions of indices 42D004000, 42D005000 and 42D006000 above, mention the reason why it presents the opinion. 42D008000 Type of fund. 42D009000 Part of a partnership. 42D010000 Part of a trust. In the affirmative case to the previous index, indicate the denomination or corporate name of the trust: 42D011000 Denomination or corporate name of the settlor. 42D012000 Denomination or corporate name of the trustee. 42D013000 Denomination or corporate name of the beneficiary (1). 42D014000 Denomination or corporate name of the beneficiary (2). 42D015000 Denomination or corporate name of the beneficiary (3). 42D016000 First opinion. 42D017000 It is a specialized society in the investment in energy, electricity and infrastructure assets. 42D018000 Special taxpayer type. 42D019000 Subsidiary company. 42D020000 Subsidiary company. 42D021000 Start date of the tax year. 42D022000 End date of the tax year. 42D023000 Start date of the previous tax year. 42D024000 End date of the previous tax year. 42D025000 Type of opinion.

686 OFFICIAL GAZETTE Monday, January 20, 2025 Indicate the RFC of the natural or legal person(s) that advised the taxpayer fiscally, through a written opinion: 42D026000 RFC 1: 42D027000 RFC 2: 42D028000 RFC 3: 42D029000 RFC 4: 42D030000 RFC 5: Fiscal effects 42D031000 Carried out operations with related parties. 42D032000 If your answer was affirmative in index 42D031000 (must fill out annexes 12 and 13). 42D033000 Carried out operations with national related parties. 42D034000 Carried out operations with foreign related parties. 42D035000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 42D036000 In the year, it decreased pending tax losses to be applied from previous years referred to in Article 9, fraction II of the LISR (in the affirmative case, must fill out annex 18). Other aspects 42D037000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 42D038000 Specify the number(s) of criterion(ies). 42D039000 Obtained any resolution from the SAT or the SHCP that has affected its tax situation during the year. In the affirmative case to the previous index, indicate the following: 42D040000 It is: 42D041000 The requirements established in the resolution (authorization or consultation) were met. 42D042000 Official number 1. 42D043000 Date of official number 1. 42D044000 Official number 2. 42D045000 Date of official number 2. 42D046000 Official number 3. 42D047000 Date of official number 3.

Monday, January 20, 2025 OFFICIAL GAZETTE 687 42D048000 Obtained any favorable resolution from jurisdictional authorities that has affected its tax situation during the year (includes PTU). In the affirmative case to the previous index, indicate the number and date of the resolution: 42D049000 Resolution number 1. 42D050000 Date of resolution 1. 42D051000 Resolution number 2. 42D052000 Date of resolution 2. 42D053000 Resolution number 3. 42D054000 Date of resolution 3. 42D055000 Has filed any means of defense against tax provisions. In the affirmative case to the previous index, clarify through the annex called additional information, the tax provision in dispute, the means of defense filed as well as the status of the means of defense filed at the end of the year. 42D056000 Date of sending the multiple informative declaration (normal). 42D057000 Date of sending the multiple informative declaration (last complementary). 42D058000 Is obliged to reveal for the tax year, reportable schemes. In the affirmative case to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme. 42D059000 Identification number (field 1). 42D060000 Identification number (field 2). 42D061000 Identification number (field 3). 42D062000 Identification number (field 4). 42D063000 Identification number (field 5). 42D064000 Date of presentation of the normal informative declaration. 42D065000 Date of presentation of the informative declaration (last complementary). Operations with residents abroad 42D066000 Celebrated financial derivative operations that had fiscal effects during the year in the Income Tax (in the affirmative case, must fill out annex 9). 42D067000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (in the affirmative case, must fill out annex 10). 42D068000 Carried out operations with residents abroad (in the affirmative case, must fill out annex 15). 42D069000 Had loans during the year (in the affirmative case, must fill out annex 17).

688 OFFICIAL GAZETTE Monday, January 20, 2025 Tax diagnosis of the taxpayer General tax matters 42D070000 Has had changes of denomination or corporate name during the audited tax year. 42D071000 In the affirmative case to the previous index, has the notices of change of denomination or corporate name before the federal taxpayer registry (for the purposes of Article 29, fraction I of the RCFF), as well as specify the RFC and previous names. 42D072000 (specify previous name). 42D073000 (specify previous name). 42D074000 (specify previous name). 42D075000 (specify previous name). 42D076000 (specify previous name). 42D077000 Has had changes of tax domicile during the audited tax year. 42D078000 In the affirmative case to the previous index, has all the notices of change of tax domicile (for the purposes of Article 29, fraction III of the RCFF). 42D079000 Has updated economic activities and obligations during the audited tax year. 42D080000 In the affirmative case to the previous index, has all the notices of update of economic activities and obligations (for the purposes of Article 29, fraction VII RCFF). 42D081000 For the audited tax year, has the notices of opening or closure carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premises or establishment that is used for the performance of its activities (for the purposes of Article 29, fraction VIII of the RCFF). 42D082000 During the year, notices of compensation of balances in favor were presented (for the purposes of Article 23 CFF). 42D083000 Indicate if in the tax year its partners, shares or equivalent were sold by the taxpayer, if the same complied with what is provided in Article 26, fraction XI of the CFF. Note: in the affirmative case to the previous index, describe how it complied and with what documentation it accredits, through the annex called additional information of the opinion. 42D084000 Has shareholders resident in the country. 42D085000 In the affirmative case to the previous index, are registered in the federal taxpayer registry (for the purposes of Article 27 of the CFF). 42D086000 Indicate if it identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed tax year. 42D087000 Indicate if it verified that the operations with that client or supplier are not given fiscal effect in accordance with Article 69-B of the CFF.

Monday, January 20, 2025 OFFICIAL GAZETTE 689 42D088000 Has employees. In the affirmative case to the question of the previous index indicate: 42D089000 Number of workers. 42D090000 Total of ISR withheld and paid for salaries. 42D091000 Total of ISR withheld and paid for assimilated to salaries. 42D092000 Employment subsidy delivered in cash to workers in the year. 42D093000 Total of income from salaries and wages and assimilated concepts. 42D094000 Total of exempt income from salaries and wages. 42D095000 Created a reserve for a pension or retirement fund for personnel or made changes to said fund (for the purposes of Articles 29 of the LISR and 65 of the RLISR). 42D096000 In the negative case to the question of index 42D088000, has any personnel service contracts (outsourcing). In the event of having any personnel service contracts (outsourcing), indicate the RFC and name of the society(ies) that provide(s) the personnel services (outsourcing). 42D097000 (specify name of outsourcing society). 42D098000 (specify name of outsourcing society). 42D099000 (specify name of outsourcing society). 42D100000 (specify name of outsourcing society). 42D101000 (specify name of outsourcing society). 42D102000 Obtained loss from the alienation of accounts and documents receivable in the year. 42D103000 The accounts and documents receivable in the year were ceded as part of a restructuring or payment of dividends or profits. 42D104000 Amount of VAT that originated said operation. Electronic accounting 42D105000 Kept accounting for the purposes of Article 28 of the CFF, its regulations and with Article 32, fraction I of the LIVA. 42D106000 The supporting documentation of the records or entries is available at its tax domicile (for the purposes of Article 28, fraction III of the CFF). Note: in the negative case to the previous index, indicate the domicile in which it keeps the supporting documentation of the records or entries, through the annex called additional information of the opinion. For VAT purposes, indicate the following: 42D107000 Regarding commissionaires, it carried out the separation in its accounting and records of the operations that they carry out on their own account from those that they carry out on behalf of the principal, (for the purposes of Articles 32, fraction II of the LIVA and 35 of the RLIVA).

690 OFFICIAL GAZETTE Monday, January 20, 2025 42D108000 Issued and delivered fiscal receipts (for the purposes of Articles 32, fraction III of the LIVA, 20 and 74 of the RLIVA). 42D109000 Issued fiscal receipts for the withholding of the tax that is carried out in the cases provided for in Article 1o-A, of the LIVA (for the purposes of Article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2024). 42D110000 Provided monthly and on time to the tax authorities, the information on the persons to whom it withheld taxes (for the purposes of Article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2024). 42D111000 Provided monthly and on time to the tax authorities, the information on the payment, withholding, credit and transfer of the Value Added Tax in the operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (for the purposes of Article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2024). 42D112000 Amount of VAT that was withheld from it regarding the provision of services referred to in Article 1o.-A, fraction IV of the LIVA. Has the following updated books: 42D113000 Diary. 42D114000 Ledger. 42D115000 Minutes of meetings of partners or shareholders. 42D116000 Partners or shareholders. Income Tax (ISR) 42D117000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of Article 24 of the LISR). 42D118000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of Article 69-B Bis of the CFF). 42D119000 The shares of the taxpayer related to the restructuring referred to in the previous index, remained in the restructured group during the audited year. 42D120000 The taxpayer participated in an international restructuring by which it had generated income subject to preferential tax regimes. 42D121000 Recognized or reported said income. Note. In the negative case, indicate the reason through the annex called additional information of the opinion. 42D122000 The taxpayer changed the business model.

Monday, January 20, 2025 OFFICIAL GAZETTE 691

Fulfilled the following tax obligations:

42D123000 For the case of companies in debt instruments, indicate whether the investment portfolio is itself composed of shares of foreign investment funds.

42D124000 If the answer is affirmative, indicate whether ISR withholding occurred for the payment of interest to individuals.

42D125000 If the answer is negative, indicate whether individuals were informed in the certificate of the amount of real interest earned during the year in which the investment in said funds was maintained.

42D126000 For the case of companies in equity instruments, indicate whether the investment portfolio is itself composed of shares of foreign investment funds.

42D127000 In the affirmative case, indicate whether the gains from the disposal of shares of said foreign investment fund were considered taxable for individuals.

42D128000 Indicate whether the gain obtained by individuals in the year in which they maintained their investment was informed to them in the certificate.

42D129000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of Article 76, fraction XI, inciso a) of the Income Tax Law (LISR)).

42D130000 Provide to the partners or shareholders to whom dividends were paid a certificate indicating the amount, the ISR withheld, and indicating whether the dividends come from any specific account or registry (for the purposes of Article 76, fraction XI, inciso b) of the LISR).

42D131000 Inform tax authorities of loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, greater than $600,000 (for the purposes of Articles 18, fraction XI and 76, fraction XVI of the LISR, as well as the applicable rules of the RMF for 2024).

42D132000 Until December 31, 2014, exercised the accumulation option provided for in Article 50 of the LISR in force until 2013.

42D133000 In the affirmative case, indicate whether during the audited year dividends were distributed in favor of its shareholders.

42D134000 Amount distributed.

42D135000 Amount of distributed dividends coming from the net fiscal profit account.

42D136000 Amount considered as taxable income for Income Tax purposes, derived from gains from the disposal of shares, interest, and annual inflation adjustment, corresponding to promoted investments until December 31, 2014, for which the accumulation option provided for in Article 50 of the LISR in force until that date was exercised.

42D137000 Amount considered as authorized deduction for Income Tax purposes, derived from losses from the disposal of shares, interest, and annual inflation adjustment, corresponding to promoted investments until December 31, 2014, for which the accumulation option provided for in Article 50 of the LISR in force until that date was exercised.

42D138000 Keep a record of the operations carried out with securities issued in series (for the purposes of Articles 76, fraction VIII of the LISR and 111 of the RLISR).

692 OFFICIAL GAZETTE Monday, January 20, 2025

(ISR) obtained income from

42D139000 Indicate whether shares or intangibles were disposed of during the year.

In the affirmative case to the previous index, indicate the following:

42D140000 Name of buyer 1.

42D141000 Is a related party.

42D142000 Name of buyer 2.

42D143000 Is a related party.

42D144000 Name of buyer 3.

42D145000 Is a related party.

42D146000 Name of buyer 4.

42D147000 Is a related party.

42D148000 Name of buyer 5.

42D149000 Is a related party.

42D150000 Total income from sale of shares.

42D151000 Total income from sale of intangibles.

42D152000 Total average cost of disposed shares.

42D153000 Total amount of the adjusted original investment.

42D154000 Withholding was made.

42D155000 Amount of the payment for the operation.

42D156000 In case of having a fiscal loss from the disposal of shares, filed notice within ten days following the date of the operation.

42D157000 Amount of pending amortizable fiscal loss from disposal of shares and other securities whose yield is not interest within the meaning of Article 8 LISR.

42D158000 Deductible amount from financial derivative operations agreed outside recognized markets.

Indicate the following as the issuer of the shares:

42D159000 Indicate whether monetary assets were transferred by more than 51%.

42D160000 Indicate whether a refund or reduction of shares was carried out.

42D161000 Indicate whether share subscription premium was refunded.

42D162000 Amount of the refund or capital reduction carried out.

42D163000 Income Tax derived from Article 78, fraction I.

42D164000 Income Tax derived from Article 78, fraction II.

42D165000 Indicate whether a refund or reduction of shares derived from the absorption of financial losses was carried out.

Deductions (ISR)

Met the following tax requirements for deductions:

42D166000 In the case of fees or gratuities to administrators, trustees, directors, general managers, or members of the board of directors, supervision, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of Article 27, fraction IX of the LISR).

Monday, January 20, 2025 OFFICIAL GAZETTE 693

42D167000 In the case of loss from disposal of shares and other securities, as well as financial losses coming from financial derivatives of capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of Article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2024).

42D168000 In the case of granting the use or temporary enjoyment of automobiles, the established requirements for their deduction were met (for the purposes of Article 28, fraction XIII of the LISR).

42D169000 Carried out derivative financial operations (for the purposes of Article 20 of the LISR).

In the affirmative case to the previous index, indicate the following:

42D170000 They were carried out for the purposes of:

42D171000 In the affirmative case, accumulated income from derivative financial operations.

42D172000 Indicate the amount of the corresponding accumulation.

42D173000 Made deductions related to derivative financial operations.

42D174000 In the affirmative case, indicate the amount of the corresponding deduction.

42D175000 Obtained losses in derivative financial operations with related parties within the meaning of Article 28, fraction XIX of the LISR.

42D176000 In the affirmative case, indicate the corresponding amount.

42D177000 In the capacity of having participated in any merger:

42D178000 Date on which the merger took effect.

In case of being merged, it must note:

42D179000 Merger: RFC.

42D180000 Merger: name or corporate name.

In case of being the merging entity, it must note:

42D181000 Merged 1: RFC.

42D182000 Merged 1: name or corporate name.

42D183000 Merged 2: RFC.

42D184000 Merged 2: name or corporate name.

42D185000 Merged 3: RFC.

42D186000 Merged 3: name or corporate name.

42D187000 Merged 4: RFC.

42D188000 Merged 4: name or corporate name.

694 OFFICIAL GAZETTE Monday, January 20, 2025

42D189000 Merged 5: RFC.

42D190000 Merged 5: name or corporate name.

42D191000 Merged 6: RFC.

42D192000 Merged 6: name or corporate name.

42D193000 Merged 7: RFC.

42D194000 Merged 7: name or corporate name.

42D195000 Merged 8: RFC.

42D196000 Merged 8: name or corporate name.

42D197000 Merged 9: RFC.

42D198000 Merged 9: name or corporate name.

42D199000 Merged 10: RFC.

42D200000 Merged 10: name or corporate name.

Note: in case of having been the merging entity, and the previous space is insufficient, indicate in the annex called additional information of the audit: the RFC, name of the merged entity/entities, date on which the merger took effect, and the percentage of shareholding participation.

42D201000 In the capacity of having participated in any spin-off:

42D202000 Date on which the spin-off took effect.

42D203000 Transferred fiscal attributes such as fiscal losses, CUFIN, CUCA. Part of the asset, liability, and social capital corresponding, contributed by the spin-off and received by:

42D204000 Spin-off 1: RFC.

42D205000 Asset value:

42D206000 Liability value:

42D207000 Social capital value:

42D208000 Spin-off 2: RFC.

42D209000 Asset value:

Monday, January 20, 2025 OFFICIAL GAZETTE 695

42D210000 Liability value:

42D211000 Social capital value:

42D212000 Spin-off 3: RFC.

42D213000 Asset value:

42D214000 Liability value:

42D215000 Social capital value:

42D216000 Spin-off 4: RFC.

42D217000 Asset value:

42D218000 Liability value:

42D219000 Social capital value:

42D220000 Spin-off 5: RFC.

42D221000 Asset value:

42D222000 Liability value:

42D223000 Social capital value:

42D224000 Spin-off 6: RFC.

42D225000 Asset value:

42D226000 Liability value:

42D227000 Social capital value:

42D228000 Spin-off 7: RFC.

42D229000 Asset value:

42D230000 Liability value:

42D231000 Social capital value:

42D232000 Spin-off 8: RFC.

42D233000 Asset value:

42D234000 Liability value:

42D235000 Social capital value:

42D236000 Spin-off 9: RFC.

42D237000 Asset value:

42D238000 Liability value:

42D239000 Social capital value:

42D240000 Spin-off 10: RFC.

42D241000 Asset value:

42D242000 Liability value:

42D243000 Social capital value:

696 OFFICIAL GAZETTE Monday, January 20, 2025

42D244000 Spin-off: RFC.

42D245000 Asset value:

42D246000 Liability value:

42D247000 Social capital value:

In case of liquidation, indicate:

42D248000 Start date of the liquidation.

Indicate the name or corporate name and RFC of the liquidator:

42D249000 (liquidator 1 specify name, corporate name or reason).

42D250000 (liquidator 2 specify name, corporate name or reason).

42D251000 (liquidator 3 specify name, corporate name or reason).

42D252000 Maintained investments through trusts for the acquisition or construction of real estate (fibras).

42D253000 In the affirmative case to the previous index, complied with all requirements provided for in Articles 187 and 188 of the LISR.

42D254000 Was part of a trust for the acquisition or construction of real estate (fibra).

42D255000 In the affirmative case to the previous index, complied with all requirements provided for in Articles 187 and 188 of the LISR.

Credits

42D256000 Has the supporting documentation for the payment of ISR paid abroad that was credited.

42D257000 Verified that the tax paid abroad and credited in the year actually corresponds to an Income Tax for which there is a right to its credit, in accordance with the general rules issued by the Tax Administration Service.

42D258000 The credited tax was paid directly by the taxpayer abroad.

42D259000 Complies with the requirements established in Article 5 of the LISR to credit the ISR paid abroad.

42D260000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad.

42D261000 Amount of ISR paid abroad from source of wealth abroad.

42D262000 Amount of non-creditable and non-deductible ISR in terms of Article 5 of the LISR.

42D263000 Regarding an Income Tax paid by companies resident abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided for in the applicable tax regulations for its credit had been met.

Monday, January 20, 2025 OFFICIAL GAZETTE 697

42D264000 Indicate the country where the companies resident abroad paid the Income Tax that the taxpayer credits (1).

42D265000 Indicate the country where the companies resident abroad paid the Income Tax that the taxpayer credits (2).

42D266000 Indicate the country where the companies resident abroad paid the Income Tax that the taxpayer credits (3).

42D267000 Credits only the Income Tax paid abroad in the year.

42D268000 Indicate whether it credits a remainder of the Income Tax paid abroad corresponding to previous years.

Preferential tax regimes

42D269000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative case, Annex 19 must be filled).

42D270000 Has a transfer pricing study for the operations carried out.

42D271000 Total of taxable or gross income in the year coming from REFIPRES.

42D272000 Credited tax paid in REFIPRES.

42D273000 Amount of the credit of tax paid abroad.

42D274000 Met all requirements to apply ISR withholding coming from REFIPRES.

42D275000 Amount of the credit of withheld Income Tax.

42D276000 Indicate whether tax on income subject to REFIPRES was declared.

42D277000 Amount of tax on income subject to REFIPRES.

42D278000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of Article 177 LISR.

Withholdings and/or joint liability

42D279000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad was covered by the taxpayer itself.

42D280000 Applied what is provided by Article 1.13. Of the Decree published in the DOF on December 26, 2013.

42D281000 Applied any treaty to avoid double taxation.

In the affirmative case:

42D282000 Has the necessary documentation to prove the residence of the country in question, in terms of Article 4 of the LISR.

42D283000 Met all requirements to apply a preferential withholding rate.

698 OFFICIAL GAZETTE Monday, January 20, 2025

Value Added Tax

Obligations (IVA)

Complied with the following obligations:

42D284000 Regarding the Value Added Tax transferred that had been withheld in accordance with Article 1o.-A, it was credited in the monthly payment declaration following the declaration in which the withholding payment was made (for the purposes of Article 5, fraction IV of the LIVA).

42D285000 Regarding the Value Added Tax transferred that had been withheld in accordance with Article 1o.-A of this Law, said withholding had been paid in the terms and deadlines established (for the purposes of Article 5, fraction IV of the LIVA).

Credit (IVA)

Requirements for crediting Value Added Tax

42D286000 Applied the option of Article 5o.-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply.

42D287000 Indicate whether for the purposes of the determination of the definitive monthly payments of Value Added Tax it credits tax at 100%.

42D288000 Say whether it includes in the determination of the credit proportion, income from interest collected from derivative financial operations.

42D289000 Made adjustments to the value of the Creditable Tax (for the purposes of Article 5o.-A of the LIVA).

42D290000 In the case of net interest of the year, verified that the crediting of IVA derived from interest complied with the established requirements for its crediting

(for the purposes of Article 5, fraction I of the LIVA).

Application of tax incentives

42D291000 Applied what is provided in Article 2.2. of the Decree published in the DOF on December 26, 2013.

Decree of tax incentives north border region

In matters of Income Tax

42D292000 Opted to apply the tax incentive in matters of ISR of the Decree of tax incentives north border region, published in the DOF on December 31, 2018 (in the affirmative case, it must fill from index 42140123000000 to 42140151000000 of Annex 14).

Monday, January 20, 2025 OFFICIAL GAZETTE 699

42D293000 Indicate the percentage that the income of the immediate previous year obtained in the north border region represent, with respect to the total income obtained outside of it.

42D294000 Is registered in the beneficiary registry of the incentive for the north border region.

42D295000 Number of authorization letter to apply the ISR tax incentive.

42D296000 Date of authorization to apply the ISR tax incentive.

42D297000 Number or registration key in the beneficiary registry of the incentive for the north border region.

42D298000 Stopped applying the tax incentive in matters of ISR indicated in the Decree of tax incentives north border region, published in the DOF on December 31, 2018.

42D299000 In the affirmative case to the previous question, indicate the reason why it stopped applying the ISR incentive.

42D300000 Date it stopped applying the ISR incentive for any of the above circumstances.

42D301000 Submitted by the month following that in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding ISR.

In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations presented, and the amount paid:

42D302000 (1) Corresponding to the month of:

42D303000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

42D304000 (1) Amount paid in the complementary declaration.

42D305000 (2) Corresponding to the month of:

42D306000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

42D307000 (2) Amount paid in the complementary declaration.

42D308000 (3) Corresponding to the month of:

42D309000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

42D310000 (3) Amount paid in the complementary declaration.

42D311000 (4) Corresponding to the month of:

42D312000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

42D313000 (4) Amount paid in the complementary declaration.

42D314000 (5) Corresponding to the month of:

42D315000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

42D316000 (5) Amount paid in the complementary declaration.

42D317000 (6) Corresponding to the month of:

42D318000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

700 OFFICIAL GAZETTE Monday, January 20, 2025

42D319000 (6) Amount paid in the complementary declaration.

42D320000 (7) Corresponding to the month of:

42D321000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

42D322000 (7) Amount paid in the complementary declaration.

42D323000 (8) Corresponding to the month of:

42D324000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

42D325000 (8) Amount paid in the complementary declaration.

42D326000 (9) Corresponding to the month of:

42D327000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

42D328000 (9) Amount paid in the complementary declaration.

42D329000 (10) Corresponding to the month of:

42D330000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

42D331000 (10) Amount paid in the complementary declaration.

42D332000 (11) Corresponding to the month of:

42D333000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

42D334000 (11) Amount paid in the complementary declaration.

42D335000 (12) corresponding to the month of:

42D336000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

42D337000 (12) Amount paid in the complementary declaration.

42D338000 Indicate whether the applied tax incentive is by domicile, branch, establishment, or other.

42D339000 The age of the tax domicile, or of any branch, establishment, or other in the north border region is less than 18 months.

42D340000 Has a branch, agency, or any other establishment located within the border region, to which the Decree of tax incentives north border region, published in the DOF on December 31, 2018, applies.

42D341000 Fell under the circumstances of Article sixth, fraction XI of the Decree of tax incentives north border region, published in the DOF on December 31, 2018.

42D342000 In addition to the north border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies.

In case the answer to the previous question is affirmative, indicate the following:

42D343000 Benefit obtained, derived from the application of the tax incentive it applied.

42D344000 Amount of the benefit.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 70 1 42D345000 Collaborated with the annual program of real-time verification for the purposes of article seventh, second paragraph, fraction IV, of the Decree of fiscal incentives for the northern border region, published in the DOF on December 30, 2020. 42D346000 Date of presentation of the annual collaboration report to the real-time verification program. 42D347000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 42D348000 Place of presentation of the annual collaboration report to the real-time verification program. In matters of Value Added Tax 42D349000 Opted to apply the fiscal incentive in matters of IVA indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 42D350000 Date of presentation of the notice of application of the fiscal incentive in matters of IVA indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. To which type of taxed acts or activities does the incentive apply: 42D351000 (a) alienation of goods. 42D352000 (b) provision of independent services. 42D353000 (c) granting of temporary use or enjoyment of goods. 42D354000 Ceased to apply the fiscal incentive in matters of IVA, indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 42D355000 Date on which it ceased to apply the incentive in matters of IVA. 42D356000 Located itself in the circumstances of articles thirteenth, fraction IV of the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 42D357000 Is a natural or legal person with business activities obliged to effect retention for the services referred to in article 1o., fraction IV of the IVA Law. 42D358000 In case the answer to the previous question is affirmative, indicate if you opted to effect the retention of IVA at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the month to which it corresponds, the date of presentation of the payment of the retained IVA and the amount paid. 42D359000 (1) Corresponding to the month of: 42D360000 (1) Date of presentation of the payment of the retained IVA. 42D361000 (1) Amount paid. 42D362000 (2) Corresponding to the month of: 42D363000 (2) Date of presentation of the payment of the retained IVA. 42D364000 (2) Amount paid. 42D365000 (3) Corresponding to the month of: 42D366000 (3) Date of presentation of the payment of the retained IVA.

70 2 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 42D367000 (3) Amount paid. 42D368000 (4) Corresponding to the month of: 42D369000 (4) Date of presentation of the payment of the retained IVA 42D370000 (4) Amount paid 42D371000 (5) Corresponding to the month of: 42D372000 (5) Date of presentation of the payment of the retained IVA. 42D373000 (5) Amount paid. 42D374000 (6) Corresponding to the month of: 42D375000 (6) Date of presentation of the payment of the retained IVA. 42D376000 (6) Amount paid. 42D377000 (7) Corresponding to the month of: 42D378000 (7) Date of presentation of the payment of the retained IVA. 42D379000 (7) Amount paid. 42D380000 (8) Corresponding to the month of: 42D381000 (8) Date of presentation of the payment of the retained IVA. 42D382000 (8) Amount paid. 42D383000 (9) Corresponding to the month of: 42D384000 (9) Date of presentation of the payment of the retained IVA. 42D385000 (9) Amount paid. 42D386000 (10) Corresponding to the month of: 42D387000 (10) Date of presentation of the payment of the retained IVA. 42D388000 (10) Amount paid. 42D389000 (11) Corresponding to the month of: 42D390000 (11) Date of presentation of the payment of the retained IVA. 42D391000 (11) Amount paid. 42D392000 (12) Corresponding to the month of: 42D393000 (12) Date of presentation of the payment of the retained IVA. 42D394000 (12) Amount paid. 42D395000 What is your functional currency. 42D396000 You are obliged to carry out volumetric control. 42D397000 You are an importer of a specific sector. 42D398000 In case affirmative to the previous index, indicate which one. Decree of fiscal incentives southern border region In matters of Income Tax 42D399000 Opted to apply the fiscal incentive in matters of ISR of the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020 (in case affirmative must fill from index 42140152000000 to 42140180000000 of annex 14).

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 70 3 42D400000 Indicate the percentage that the income of the immediate prior year obtained in the southern border region represent, with respect to the total income obtained outside of this. 42D401000 You are registered in the registry of beneficiaries of the incentive for the southern border region. 42D402000 Number of office of authorization to apply the ISR fiscal incentive. 42D403000 Date of authorization to apply the ISR fiscal incentive. 42D404000 Number or registration key in the registry of beneficiaries of the incentive for the southern border region. 42D405000 Ceased to apply the fiscal incentive in matters of ISR indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 42D406000 In case affirmative to the previous question, indicate the reason why you ceased to apply the ISR fiscal incentive. 42D407000 Date when it ceased to apply the ISR fiscal incentive by any of the above circumstances. 42D408000 Presented no later than the month following that in which you requested the cancellation, the complementary declarations of the provisional payments in which you applied the incentive and, if applicable, made the payment of the corresponding ISR. In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations presented and the amount paid: 42D409000 (1) Corresponding to the month of: 42D410000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive. 42D411000 (1) Amount paid in the complementary declaration. 42D412000 (2) Corresponding to the month of: 42D413000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive. 42D414000 (2) Amount paid in the complementary declaration. 42D415000 (3) Corresponding to the month of: 42D416000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive. 42D417000 (3) Amount paid in the complementary declaration. 42D418000 (4) Corresponding to the month of: 42D419000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive. 42D420000 (4) Amount paid in the complementary declaration. 42D421000 (5) Corresponding to the month of: 42D422000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive. 42D423000 (5) Amount paid in the complementary declaration. 42D424000 (6) Corresponding to the month of: 42D425000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive.

70 4 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 42D426000 (6) Amount paid in the complementary declaration. 42D427000 (7) Corresponding to the month of: 42D428000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive. 42D429000 (7) Amount paid in the complementary declaration. 42D430000 (8) Corresponding to the month of: 42D431000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive. 42D432000 (8) Amount paid in the complementary declaration. 42D433000 (9) Corresponding to the month of: 42D434000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive. 42D435000 (9) Amount paid in the complementary declaration. 42D436000 (10) Corresponding to the month of: 42D437000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive. 42D438000 (10) Amount paid in the complementary declaration. 42D439000 (11) Corresponding to the month of: 42D440000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive. 42D441000 (11) Amount paid in the complementary declaration. 42D442000 (12) Corresponding to the month of: 42D443000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive. 42D444000 (12) Amount paid in the complementary declaration 42D445000 Indicate if the applied fiscal incentive is by domicile, branch, establishment or other. 42D446000 The age of the tax domicile, or of some branch, establishment or other in the southern border region is less than 18 months. 42D447000 You have a branch, agency or any other establishment located within the border region, to which the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020 applies. 42D448000 You located yourself in the circumstances of article sixth, fraction XI of the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 42D449000 In addition to the incentive of the southern border region, you applied another fiscal treatment that grants you additional benefits or fiscal incentives, including exemptions or subsidies. In case the answer to the previous question is affirmative, indicate the following: 42D450000 Benefit obtained, derived from the application of the fiscal incentive you applied. 42D451000 Amount of the benefit.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 70 5 42D452000 Collaborated with the annual program of real-time verification for the purposes of article seventh, second paragraph, fraction VI of the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 42D453000 Date of presentation of the annual collaboration report to the real-time verification program. 42D454000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 42D455000 Place of presentation of the annual collaboration report to the real-time verification program. In matters of Value Added Tax 42D456000 Opted to apply the fiscal incentive in matters of IVA indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 42D457000 Date of presentation of the notice of application of the fiscal incentive in matters of IVA indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. To which type of taxed acts or activities does the incentive apply: 42D458000 (a) alienation of goods. 42D459000 (b) provision of independent services. 42D460000 (c) granting of temporary use or enjoyment of goods. 42D461000 Ceased to apply the fiscal incentive in matters of IVA, indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 42D462000 Date on which it ceased to apply the incentive in matters of IVA. 42D463000 You located yourself in the circumstances of articles twelfth, fraction V of the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 42D464000 Is a natural or legal person with business activities obliged to effect retention for the services referred to in article 1o., fraction IV of the IVA Law. 42D465000 In case the answer to the previous question is affirmative, indicate if you opted to effect the retention of IVA at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the dates of presentation of the payment of the retained IVA and the amounts paid. 42D466000 (1) Corresponding to the month of: 42D467000 (1) Date of presentation of the payment of the retained IVA. 42D468000 (1) Amount paid. 42D469000 (2) Corresponding to the month of: 42D470000 (2) Date of presentation of the payment of the retained IVA. 42D471000 (2) Amount paid. 42D472000 (3) Corresponding to the month of: 42D473000 (3) Date of presentation of the payment of the retained IVA.

70 6 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 42D474000 (3) Amount paid. 42D475000 (4) Corresponding to the month of: 42D476000 (4) Date of presentation of the payment of the retained IVA. 42D477000 (4) Amount paid. 42D478000 (5) Corresponding to the month of: 42D479000 (5) Date of presentation of the payment of the retained IVA. 42D480000 (5) Amount paid. 42D481000 (6) Corresponding to the month of: 42D482000 (6) Date of presentation of the payment of the retained IVA. 42D483000 (6) Amount paid. 42D484000 (7) Corresponding to the month of: 42D485000 (7) Date of presentation of the payment of the retained IVA. 42D486000 (7) Amount paid. 42D487000 (8) Corresponding to the month of: 42D488000 (8) Date of presentation of the payment of the retained IVA. 42D489000 (8) Amount paid. 42D490000 (9) Corresponding to the month of: 42D491000 (9) Date of presentation of the payment of the retained IVA. 42D492000 (9) Amount paid. 42D493000 (10) Corresponding to the month of: 42D494000 (10) Date of presentation of the payment of the retained IVA. 42D495000 (10) Amount paid. 42D496000 (11) Corresponding to the month of: 42D497000 (11) Date of presentation of the payment of the retained IVA. 42D498000 (11) Amount paid. 42D499000 (12) Corresponding to the month of: 42D500000 (12) Date of presentation of the payment of the retained IVA. 42D501000 (12) Amount paid. 42D502000 What is your functional currency. 42D503000 You are obliged to carry out volumetric control. 42D504000 You are an importer of a specific sector. 42D505000 In case affirmative to the previous index, indicate which one. Index Concept Data to provide 1.- Statement of Financial Position For the years ended December 31, 2024 and 2023 2024 2023 (Figures in pesos) Asset 42010000000000 Cash and cash equivalents. 42010001000000 Margin accounts (financial derivative instruments)

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 70 7 Investments in financial instruments 42010002000000 Negotiable financial instruments. 42010003000000 Financial instruments to collect or sell. 42010004000000 Financial instruments to collect principal and interest (securities) (net). 42010005000000 Other investments in financial instruments. 42010006000000 Total investments in financial instruments. 42010007000000 Debtors by repo (debtor balance). 42010008000000 Securities lending (premiums to receive). Financial derivative instruments. 42010009000000 For trading purposes (debtor balance). 42010010000000 For hedging purposes (debtor balance). 42010011000000 Total financial derivative instruments. 42010012000000 Valuation adjustments for financial asset hedging. 42010013000000 Accounts receivable (net). 42010014000000 Unpaid Value Added Tax. 42010015000000 Adjudicated assets (net). 42010016000000 Long-term assets held for sale or for distribution to owners. 42010017000000 Prepayments and other assets (net). 42010018000000 Properties, furniture and equipment (net). 42010019000000 Assets by right of use of properties, furniture and equipment (net). 42010020000000 Permanent investments in shares of promoted companies. 42010021000000 Deferred income tax asset (net).

70 8 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 42010022000000 Intangible assets (net). 42010023000000 Assets by right of use of intangible assets (net). 42010024000000 Goodwill. Deferred taxes (in favor) 42010025000000 Deferred ISR. 42010026000000 Deferred PTU. 42010027000000 Total deferred taxes (in favor). Other assets 42010028000000 Deferred charges. 42010029000000 Prepayments. 42010030000000 Intangibles. 42010031000000 Other short and long-term assets. 42010032000000 Total other assets. 42010033000000 Total asset. Liability and equity Liability Bank loans and from other organisms 42010034000000 Short term. 42010035000000 Long term. 42010036000000 Total bank loans and from other organisms. 42010037000000 Creditors by repo. 42010038000000 Securities lending (premiums to deliver).

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 70 9 Collaterals sold or given as guarantee 42010039000000 Repos (creditor balance). 42010040000000 Securities lending. 42010041000000 Financial derivative instruments. 42010042000000 Other collaterals sold or given as guarantee. 42010043000000 Total collaterals sold or given as guarantee. Financial derivative instruments (creditor balance) 42010044000000 For trading purposes (creditor balance). 42010045000000 For hedging purposes (creditor balance). 42010046000000 Total derivatives (creditor balance). 42010047000000 Valuation adjustments for financial liability hedging. 42010048000000 Lease liability. Other accounts payable Contributions payable 42010049000000 Income Tax. 42010050000000 Asset Tax. 42010051000000 Value Added Tax. 42010052000000 Special Tax on Production and Services. 42010053000000 Tax on New Automobiles. 42010054000000 Local Taxes. 42010055000000 Social Security contributions. 42010056000000 INFONAVIT contributions. 42010057000000 SAR contributions. 42010058000000 Other taxes and contributions. 42010059000000 Total contributions payable. 42010060000000 Workers' profit sharing payable. 42010061000000 Contributions for future capital increases pending to be formalized in shareholders' meeting.

710 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 42010062000000 Contributions for future capital increases pending to be formalized by its governing body (for the case of investment funds). 42010063000000 Creditors by liquidation of operations. 42010064000000 Creditors by margin accounts. 42010065000000 Creditors by collaterals received in cash. 42010066000000 Diverse creditors and other accounts payable. 42010067000000 Total other accounts payable. 42010068000000 Uncharged Value Added Tax. Deferred taxes (on account) 42010069000000 Deferred ISR. 42010070000000 Deferred PTU. 42010071000000 Total deferred taxes (on account). Liabilities related to groups of assets held for sale Financial instruments qualifying as liability 42010072000000 Contributions for future capital increases pending to be formalized by its governing body. 42010073000000 Contributions for future capital increases pending to be formalized by its shareholders' meeting. 42010074000000 Others. 42010075000000 Obligations associated with the removal of components of properties, furniture and equipment. 42010076000000 Income tax liability. 42010077000000 Employee benefits liability. 42010078000000 Deferred credits and advance collections. 42010079000000 Total liability.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 711 Equity Contributed capital 42010080000000 Share capital. 42010081000000 Unpaid share capital. 42010082000000 Contributions for future capital increases formalized in shareholders' meeting. 42010083000000 Contributions for future capital increases formalized by its governing body (for the case of investment funds). 42010084000000 Share premium. 42010085000000 Financial instruments qualifying as equity. 42010086000000 Other contributed capital accounts. 42010087000000 Total contributed capital. Retained earnings 42010088000000 Capital reserves. 42010089000000 Reserve for acquisition of own shares. 42010090000000 Accumulated results. 42010091000000 Other comprehensive income. 42010092000000 Results of prior periods. 42010093000000 Valuation of hedging cash flow derivative financial instruments. 42010094000000 Result by valuation of permanent investments in shares of promoted companies. 42010095000000 Valuation of financial instruments to collect or sell.

712 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 42010096000000 Income and expenses related to assets held for disposal. 42010097000000 Remedy of defined benefits to employees. 42010098000000 Result by holding of non-monetary assets. 42010099000000 Participation in ORI of promoted companies. 42010100000000 Other retained earnings accounts. 42010101000000 Total controlling interest. 42010102000000 Total non-controlling interest. 42010103000000 Net profit. 42010104000000 Net loss. 42010105000000 Total retained earnings. 42010106000000 Total equity. 42010107000000 Total liability and equity. Off-balance sheet accounts 42010108000000 Contingent assets and liabilities. 42010109000000 Goods in trust. 42010110000000 Goods in custody or administration. 42010111000000 Authorized share capital. 42010112000000 Issued shares. 42010113000000 Collaterals received by the entity. 42010114000000 Collaterals received and sold or delivered as guarantee by the entity. 42010115000000 Collaterals received and sold by the entity. 42010116000000 Other registration accounts. 42010117000000 Total off-balance sheet accounts. The attached notes are an integral part of this financial statement.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 713 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 2.- Statement of Comprehensive Income For the periods comprised from January 01 to December 31, 2024 and 2023 Total 2024 Related parties 2024 (Figures in pesos) Note: To fill out this annex, it is necessary to first capture the information from annex 5. Operating income 42020000000000 Result by valuation of financial instruments at fair value. 42020001000000 Result by purchase and sale. 42020002000000 Result by participation in shares of promoted companies (net). 42020003000000 Interest income. 42020004000000 Other operating income. 42020005000000 Total operating income. Operating expenses 42020006000000 Administrative and distribution services paid to the operating society. 42020007000000 Administrative and distribution services paid to other entities. 42020008000000 Interest expenses. 42020009000000 Other operating expenses. 42020010000000 Administration and promotion expenses. 42020011000000 Total operating expenses. 42020012000000 Profit before income tax. 42020013000000 Loss before income tax. Less: 42020014000000 ISR incurred.

714 OFFICIAL GAZETTE Monday, January 20, 2025 42020015000000 Deferred income tax. 42020016000000 Income before discontinued operations. 42020017000000 Loss before discontinued operations. Plus: minus. 42020018000000 Discontinued operations. 42020019000000 Net income. 42020020000000 Net loss. 42020021000000 Other comprehensive income. 42020022000000 Share in other comprehensive income of other entities. 42020023000000 Comprehensive income. Net income attributable to: 42020024000000 Controlling interest. 42020025000000 Non-controlling interest. Comprehensive income attributable to: 42020026000000 Controlling interest. 42020027000000 Non-controlling interest. 42020028000000 Basic earnings per ordinary share. The accompanying notes are an integral part of this financial statement.

Part II Data to be provided Unrelated Parties 2024 Total 2023 Related Parties 2023 Unrelated Parties 2023

Monday, January 20, 2025 OFFICIAL GAZETTE 715 This annex consists of 26 columns and is divided into six parts.

Part I Index Concept Data to be provided 3.- Statement of changes in equity For the years ended December 31, 2024 and 2023 Contributed capital: share capital Contributed capital: unpaid share capital (Amounts in pesos) 42030000000000 (Balances as of December 31, 2022). 42030001000000 Retrospective adjustments for accounting changes. 42030002000000 Retrospective adjustments for error corrections. 42030003000000 (Balance as of December 31, 2022 adjusted). Owner movements 42030004000000 Capital contributions. 42030005000000 Capital refunds. 42030006000000 Declaration of dividends. 42030007000000 Capitalization of other equity items. 42030008000000 Changes in controlling interest that do not imply loss of control. 42030009000000 Share subscription. 42030010000000 Capitalization of earnings. 42030011000000 Establishment of capital reserves. 42030012000000 Transfer of net income to prior years' earnings. 42030013000000 Payment of dividends. 42030014000000 Others. 42030015000000 Total. Reserve movements 42030016000000 Capital reserves.

716 OFFICIAL GAZETTE Monday, January 20, 2025 Comprehensive income 42030017000000 Net income. 42030018000000 Net loss. Other comprehensive income 42030019000000 Valuation of financial instruments held to collect or sell. 42030020000000 Income and expenses related to assets held for disposal. 42030021000000 Remeasurement of defined benefit employee benefits. 42030022000000 Gain/loss on holding of non-monetary assets. 42030023000000 Share in OCI of other entities. 42030024000000 Others. 42030025000000 Total. 42030026000000 (Balance as of December 31, 2023). 42030027000000 Retrospective adjustments for accounting changes. 42030028000000 Retrospective adjustments for error corrections. 42030029000000 (Balance as of December 31, 2023 adjusted). Owner movements 42030030000000 Capital contributions. 42030031000000 Capital refunds. 42030032000000 Declaration of dividends. 42030033000000 Capitalization of other equity items. 42030034000000 Changes in controlling interest that do not imply loss of control. 42030035000000 Share subscription.

Monday, January 20, 2025 OFFICIAL GAZETTE 717 42030036000000 Capitalization of earnings. 42030037000000 Establishment of capital reserves. 42030038000000 Transfer of net income to prior years' earnings. 42030039000000 Payment of dividends. 42030040000000 Others. 42030041000000 Total. Reserve movements 42030042000000 Capital reserves. Comprehensive income 42030043000000 Net income. 42030044000000 Net loss. Other comprehensive income 42030045000000 Valuation of financial instruments held to collect or sell. 42030046000000 Income and expenses related to assets held for disposal. 42030047000000 Remeasurement of defined benefit employee benefits. 42030048000000 Gain/loss on holding of non-monetary assets. 42030049000000 Share in OCI of other entities. 42030050000000 Others. 42030051000000 Total. 42030052000000 (Balance as of December 31, 2024). The accompanying notes are an integral part of this financial statement.

718 OFFICIAL GAZETTE Monday, January 20, 2025 Part II Data to be provided Contributed capital: contributions for future capital increases formalized in shareholders' meeting Contributed capital: contributions for future capital increases formalized by its governing body (for the case of investment funds) Contributed capital: share premium Contributed capital: financial instruments qualifying as equity Contributed capital: other equity accounts Part III Data to be provided Earned capital: capital reserves Earned capital: reserve for acquisition of own shares Earned capital: retained earnings Earned capital: earnings from prior years Earned capital: valuation of derivative instruments for cash flow hedging Part IV Data to be provided Earned capital: result from valuation of permanent investments in shares of promoted companies Earned capital: valuation of financial instruments held to collect or sell Earned capital: income and expenses related to assets held for disposal Earned capital: remeasurement of defined benefits to employees Part V Data to be provided Earned capital: result from holding of non-monetary assets Earned capital: share in OCI of other entities Earned capital: other equity accounts Earned capital: net income Part VI Data to be provided Earned capital: net loss Total controlling interest Non-controlling interest Total equity

Monday, January 20, 2025 OFFICIAL GAZETTE 719 This annex consists of 16 columns and is divided into three parts.

Part I Index Concept Data to be provided 4.- Statement of investment portfolio valuation For the years ended December 31, 2024 and 2023 Percentage of participation Issuer (Amounts in pesos) Cash and cash equivalents 42040000000000 Cash and cash equivalents without restriction. 42040001000000 Cash and cash equivalents restricted or pledged as collateral. 42040002000000 Total cash and cash equivalents. Negotiable financial instruments Investment in equity financial instruments 42040003000000 National shares. 42040004000000 Foreign shares. 42040005000000 Investment fund shares. 42040006000000 Certificates of investment trusts in real estate. 42040007000000 Fiduciary capital, mortgage and development titles. 42040008000000 Asset-backed securities. 42040009000000 Quoted investment fund certificates. 42040010000000 Investment funds in debt instruments. 42040011000000 Investment funds in equity. 42040012000000 Venture capital funds. 42040013000000 Limited purpose investment funds. 42040014000000 Industrial companies. 42040015000000 Commercial companies. 42040016000000 Service companies. 42040017000000 Holding companies. 42040018000000 Credit institutions. 42040019000000 Investment companies or funds.

720 OFFICIAL GAZETTE Monday, January 20, 2025 42040020000000 Financial groups. 42040021000000 Others. 42040022000000 Total investment in equity financial instruments. Investment in debt financial instruments 42040023000000 Government securities. 42040024000000 Bank titles. 42040025000000 Private paper. 42040026000000 Others. 42040027000000 Total investment in debt financial instruments. 42040028000000 Total negotiable financial instruments. Financial instruments held to collect or sell Investment in equity instruments 42040029000000 Investment funds in debt instruments. 42040030000000 Investment funds in equity. 42040031000000 Venture capital funds. 42040032000000 Limited purpose investment funds. 42040033000000 Industrial companies. 42040034000000 Commercial companies. 42040035000000 Service companies. 42040036000000 Holding companies. 42040037000000 Credit institutions. 42040038000000 Financial groups. 42040039000000 Others. 42040040000000 Total investment in equity instruments. Investment in debt financial instruments 42040041000000 Government securities. 42040042000000 Bank titles. 42040043000000 Private paper. 42040044000000 Others. 42040045000000 Total investment in debt financial instruments. 42040046000000 Total financial instruments held to collect or sell.

Monday, January 20, 2025 OFFICIAL GAZETTE 721 Financial instruments held to collect principal and interest Investment in debt financial instruments 42040047000000 Government securities. 42040048000000 Bank titles. 42040049000000 Private paper. 42040050000000 Others. 42040051000000 Total investment in debt financial instruments. 42040052000000 Total financial instruments held to collect principal and interest. Repo transactions 42040053000000 Debtors from repo transactions. Securities lending 42040054000000 Securities subject to the operation. 42040055000000 Accrued premiums from securities lending operations. Operations with financial instruments derivatives 42040056000000 Futures. 42040057000000 Forward contracts. 42040058000000 Options. 42040059000000 Swaps. 42040060000000 Packages of financial derivative instruments. 42040061000000 Others. 42040062000000 Total operations with financial derivative instruments. Permanent investments in shares of promoted companies Investments in shares of promoted companies 42040063000000 Industrial companies.

722 OFFICIAL GAZETTE Monday, January 20, 2025 42040064000000 Commercial companies. 42040065000000 Service companies. 42040066000000 Others. 42040067000000 Total investments in shares of promoted companies. 42040068000000 Total permanent investments in shares of promoted companies. Permanent investments in shares 42040069000000 Investment funds in debt instruments. 42040070000000 Investment funds in equity. 42040071000000 Venture capital funds. 42040072000000 Limited purpose investment funds. 42040073000000 Service companies. 42040074000000 Others. 42040075000000 Total permanent investments in shares. 42040076000000 Total investment portfolio valuation as of December 31, 2023. Cash and cash equivalents 42040077000000 Cash and cash equivalents without restriction. 42040078000000 Cash and cash equivalents restricted or pledged as collateral. 42040079000000 Total cash and cash equivalents. Negotiable financial instruments Investment in equity financial instruments 42040080000000 National shares. 42040081000000 Foreign shares. 42040082000000 Investment fund shares. 42040083000000 Certificates of investment trusts in real estate. 42040084000000 Fiduciary capital, mortgage and development titles. 42040085000000 Asset-backed securities. 42040086000000 Quoted investment fund certificates.

Monday, January 20, 2025 OFFICIAL GAZETTE 723 42040087000000 Investment funds in debt instruments. 42040088000000 Investment funds in equity. 42040089000000 Venture capital funds. 42040090000000 Limited purpose investment funds. 42040091000000 Industrial companies. 42040092000000 Commercial companies. 42040093000000 Service companies. 42040094000000 Holding companies. 42040095000000 Credit institutions. 42040096000000 Investment companies or funds. 42040097000000 Financial groups. 42040098000000 Others. 42040099000000 Total investment in equity financial instruments. Investment in debt financial instruments 42040100000000 Government securities. 42040101000000 Bank titles. 42040102000000 Private paper. 42040103000000 Others. 42040104000000 Total investment in debt financial instruments. 42040105000000 Total negotiable financial instruments. Financial instruments held to collect or sell Investment in equity instruments 42040106000000 Investment funds in debt instruments. 42040107000000 Investment funds in equity. 42040108000000 Venture capital funds. 42040109000000 Limited purpose investment funds. 42040110000000 Industrial companies. 42040111000000 Commercial companies. 42040112000000 Service companies. 42040113000000 Holding companies. 42040114000000 Credit institutions. 42040115000000 Financial groups. 42040116000000 Others. 42040117000000 Total investment in equity instruments.

724 OFFICIAL GAZETTE Monday, January 20, 2025 Investment in debt financial instruments 42040118000000 Government securities. 42040119000000 Bank titles. 42040120000000 Private paper. 42040121000000 Others. 42040122000000 Total investment in debt financial instruments. 42040123000000 Total financial instruments held to collect or sell. Financial instruments held to collect principal and interest Investment in debt financial instruments 42040124000000 Government securities. 42040125000000 Bank titles. 42040126000000 Private paper. 42040127000000 Others. 42040128000000 Total investment in debt financial instruments. 42040129000000 Total financial instruments held to collect principal and interest. Repo transactions 42040130000000 Debtors from repo transactions. Securities lending 42040131000000 Securities subject to the operation. 42040132000000 Accrued premiums from securities lending operations. Operations with financial instruments derivatives 42040133000000 Futures. 42040134000000 Forward contracts. 42040135000000 Options. 42040136000000 Swaps.

Monday, January 20, 2025 OFFICIAL GAZETTE 725 42040137000000 Packages of financial derivative instruments. 42040138000000 Others. 42040139000000 Total operations with financial derivative instruments. Permanent investments in shares of promoted companies Investments in shares of promoted companies 42040140000000 Industrial companies. 42040141000000 Commercial companies. 42040142000000 Service companies. 42040143000000 Others. 42040144000000 Total investments in shares of promoted companies. 42040145000000 Total permanent investments in shares of promoted companies. Permanent investments in shares 42040146000000 Investment funds in debt instruments. 42040147000000 Investment funds in equity. 42040148000000 Venture capital funds. 42040149000000 Limited purpose investment funds. 42040150000000 Service companies. 42040151000000 Others. 42040152000000 Total permanent investments in shares. 42040153000000 Total investment portfolio valuation as of December 31, 2024. The accompanying notes are an integral part of this financial statement. Part II Data to be provided Series Type of security Rate at valuation Rating or marketability Number of titles traded Number of titles settled

726 OFFICIAL GAZETTE Monday, January 20, 2025 Part III Data to be provided Total of titles of the issue Average unit cost of acquisition Total cost of acquisition Fair value or book value unit Fair value or book value total Days to maturity Concept 4.1.- Notes to the financial statements. This annex consists of 12 columns and is divided into three parts.

Part I Index Concept Data to be provided 5.- Comparative analysis of the accounts of the income statement For the years ended December 31, 2024 and 2023 2024 2023 (Amounts in pesos) Operating income Result from valuation of financial instruments at fair value Result from valuation of financial instruments at fair value 42050000000000 Securities for trading. 42050001000000 Derivatives for trading purposes. 42050002000000 Derivatives for hedging purposes. 42050003000000 Sold collateral. 42050004000000 Others. 42050005000000 Total result from valuation of financial instruments at fair value.

Monday, January 20, 2025 OFFICIAL GAZETTE 727 42050006000000 Result from valuation of currencies. 42050007000000 Others. 42050008000000 Total result from valuation of financial instruments at fair value. Result from buying and selling Result from buying and selling of securities and derivatives 42050009000000 Securities for trading. 42050010000000 Derivatives for trading purposes. 42050011000000 Derivatives for hedging purposes. 42050012000000 Others. 42050013000000 Total result from buying and selling of securities and derivatives. 42050014000000 Result from buying and selling of currencies. 42050015000000 Result from buying and selling of received collateral. 42050016000000 Others. 42050017000000 Total result from buying and selling. 42050018000000 Result from participation in shares of promoted companies. Interest income Interest on availability 42050019000000 Banks. 42050020000000 Restricted availability or pledged as collateral. 42050021000000 Others. 42050022000000 Total interest on availability.

728 OFFICIAL GAZETTE Monday, January 20, 2025 Interest and yields in favor from margin counts 42050023000000 Cash. 42050024000000 Securities. 42050025000000 Other assets. 42050026000000 Total interest and yields in favor from margin counts. Interest and yields in favor from investments in securities 42050027000000 Securities for trading. 42050028000000 Others. 42050029000000 Total interest and yields in favor from investments in securities. 42050030000000 Premiums and interest in favor in repo operations. 42050031000000 Premiums and interest in favor in securities lending. 42050032000000 Income from hedging operations. 42050033000000 Dividends from equity instruments. Gain from revaluation 42050034000000 Gain in revaluation changes. 42050035000000 Revaluation of indexed instruments. 42050036000000 Revaluation of UDIs items. 42050037000000 Others. 42050038000000 Total gain from revaluation. 42050039000000 Total interest income.

Monday, January 20, 2025 OFFICIAL GAZETTE 729 Other operating income Recoveries 42050040000000 Taxes. 42050041000000 Other recoveries. 42050042000000 Total recoveries. 42050043000000 Gain from award of assets. 42050044000000 Gain on sale of awarded assets. 42050045000000 Gain from valuation of awarded assets. Effect from reversal of impairment 42050046000000 Of real estate. 42050047000000 Of commercial credit. 42050048000000 Of other assets. 42050049000000 Total effect from reversal of impairment. 42050050000000 Gain on sale of properties, furniture and equipment. 42050051000000 Cancellation of estimate for uncollectibility or difficult collection. 42050052000000 Cancellation of other liability accounts. 42050053000000 Other items of operating income. 42050054000000 Total other operating income. 42050055000000 Total operating income. Operating expenses Administrative and distribution services paid to the operating company 42050056000000 Asset management. 42050057000000 Performance-based asset management. 42050058000000 Distribution.

730 OFFICIAL GAZETTE Monday, January 20, 2025 42050059000000 Valuation. 42050060000000 Deposit of shares of the investment company or investment fund. 42050061000000 Deposit of securities of the investment company or of the investment fund. 42050062000000 Deposit of securities. 42050063000000 Custody of shares of the investment company or of the investment fund. 42050064000000 Custody of securities of the investment company or of the investment fund. 42050065000000 Custody of securities. 42050066000000 Accounting. 42050067000000 Management of the company or fund. 42050068000000 Systems. 42050069000000 Risk management. 42050070000000 Others. 42050071000000 Total administrative and distribution services paid to the operating company. Administrative and distribution services paid to other entities 42050072000000 Distribution. 42050073000000 Valuation. 42050074000000 Rating. 42050075000000 Price provision. 42050076000000 Deposit of shares of the investment company or of the investment fund. 42050077000000 Deposit of securities of the investment company or of the investment fund. 42050078000000 Deposit of securities. 42050079000000 Custody of shares of the investment company or of the investment fund. 42050080000000 Custody of securities of the investment company or of the investment fund. 42050081000000 Custody of securities. 42050082000000 Accounting. 42050083000000 Management of the company or fund. 42050084000000 Systems. 42050085000000 Risk management. 42050086000000 Others. 42050087000000 Total administrative and distribution services paid to other entities.

Monday, January 20, 2025 OFFICIAL GAZETTE 731 Interest expenses 42050088000000 Premiums and interest in favor in repo operations. 42050089000000 Premiums and interest in favor in securities lending. 42050090000000 Expenses from hedging operations. 42050091000000 Commissions paid. Loss from revaluation 42050092000000 Loss in revaluation changes. 42050093000000 Revaluation of indexed instruments. 42050094000000 Revaluation of UDIs items. 42050095000000 Others. 42050096000000 Total loss from revaluation. 42050097000000 Total interest expenses. Other operating expenses Transaction costs 42050098000000 For buying and selling of securities for trading. 42050099000000 For buying and selling of derivatives. 42050100000000 Total transaction costs. 42050101000000 Impairment of estimate for uncollectibility or difficult collection. Losses 42050102000000 Fraud. 42050103000000 Accidents. 42050104000000 Other losses. 42050105000000 Total losses.

OFFICIAL GAZETTE Monday, January 20, 2025 732 42050106000000 Interest expenses on financing for asset acquisition. 42050107000000 Loss from asset adjudication. 42050108000000 Loss on sale of adjudicated assets. 42050109000000 Loss from valuation of adjudicated assets. Impairment loss 42050110000000 On property, furniture, and equipment. 42050111000000 On goodwill. 42050112000000 On other permanent investments valued at cost. 42050113000000 On other assets. 42050114000000 Total impairment loss. 42050115000000 Loss on sale of property, furniture, and equipment. 42050116000000 Other operating expense items. 42050117000000 Total other operating expenses. Administrative and promotional expenses 42050118000000 Remuneration and benefits for board members. 42050119000000 Salaries, wages, and benefits for workers with disabilities and/or older adults. 42050120000000 Fees. 42050121000000 Rents. 42050122000000 Promotional and advertising expenses. 42050123000000 Various taxes and duties. 42050124000000 Non-deductible expenses. 42050125000000 Technology expenses. 42050126000000 Depreciation. 42050127000000 Temporary use or enjoyment of automobiles with rechargeable electric batteries and electric automobiles with internal combustion engine or hydrogen-powered. 42050128000000 Deductible amount of payments made for the temporary use or enjoyment of automobiles. 42050129000000 Amortization. 42050130000000 Mail and telephones.

Monday, January 20, 2025 OFFICIAL GAZETTE 733 42050131000000 Maintenance and conservation. 42050132000000 Freight and hauling paid to individuals. 42050133000000 Freight and hauling paid to legal entities. 42050134000000 Loss from uncollectible accounts. 42050135000000 Restaurant consumption. 42050136000000 Loss from derivative financial operations. 42050137000000 Deduction for food assistance for workers. 42050138000000 Other administrative expenses. 42050139000000 Total administrative and promotional expenses. 42050140000000 Total operating expenses. Part II Data to be provided Related parties 2024 Non-related parties 2024 Related parties 2023 Non-related parties 2023 Part III Data to be provided Accumulable or deductible for ISR: 2024 Accumulable or deductible for ISR: 2023 Non-accumulable or not subject to ISR (income) non-deductible (expenses) for ISR: 2024 Non-accumulable or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 6.- List of contributions payable by the taxpayer as a direct subject or as a withholding agent For the fiscal year ended December 31, 2024 Taxable base Rate, tariff or fee (Figures in pesos) Contributions payable by the taxpayer as a direct subject Income Tax (ISR) 42060000000000 Income Tax. 42060001000000 Other ISR reductions. 42060002000000 ISR accrued in the fiscal year.

734 OFFICIAL GAZETTE Monday, January 20, 2025 42060003000000 Outstanding amount applied in the fiscal year, of the tax incentive for research and technological development projects authorized in previous fiscal years. 42060004000000 Outstanding amount applied in the fiscal year, of the tax incentive for investment projects in national film production from previous fiscal years. 42060005000000 Outstanding amount applied in the fiscal year, of the tax incentive for investment projects in the arts from previous fiscal years. 42060006000000 Incentive for investment projects in national film production. 42060007000000 Incentive for investment projects in the arts. 42060008000000 Expenses and investments for "research and technological development projects", applied in fiscal year 2024. 42060009000000 Expenses and investments for "research and technological development projects", applied in fiscal year 2023. 42060010000000 Expenses and investments for "research and technological development projects", applied in fiscal year 2022. 42060011000000 Expenses and investments for "research and technological development projects", applied in fiscal year 2021. 42060012000000 Expenses and investments for "research and technological development projects", applied in fiscal year 2020. 42060013000000 Expenses and investments for "research and technological development projects", applied in fiscal year 2019. 42060014000000 Expenses and investments for "research and technological development projects", applied in fiscal year 2018. 42060015000000 Expenses and investments for "research and technological development projects", applied in fiscal year 2017. 42060016000000 Expenses and investments for "research and technological development projects", applied in fiscal year 2016. 42060017000000 Expenses and investments for "research and technological development projects", applied in fiscal year 2015. 42060018000000 Expenses and investments for "research and technological development projects", applied in fiscal year 2014. 42060019000000 Outstanding amount to be applied for "research and technological development projects". 42060020000000 Incentive for investment in high-performance sports projects and programs. 42060021000000 Outstanding amount to be applied for investment in high-performance sports projects and programs. 42060022000000 Income obtained from government support. 42060023000000 Outstanding amount to be applied from the incentive for investment in fixed charging equipment for electric vehicles. 42060024000000 Amount of the tax incentive for biodiesel and its mixtures. 42060025000000 Other incentives. 42060026000000 Total incentives. 42060027000000 Provisional payments made and reported to the federation. 42060028000000 ISR withheld from the taxpayer.

Monday, January 20, 2025 OFFICIAL GAZETTE 735 42060029000000 Creditable ISR paid abroad. 42060030000000 Creditable ISR for distributed dividends or profits. 42060031000000 Other amounts payable. 42060032000000 Other amounts in favor. 42060033000000 Difference payable. 42060034000000 Difference in favor. 42060035000000 Income Tax payable for the fiscal year. 42060036000000 Tax incentive for Income Tax specified in the decree of tax incentives for the northern border region, published in the DOF on December 31, 2018, applied in fiscal year 2024. 42060037000000 Tax incentive for Income Tax specified in the decree of tax incentives for the southern border region, published in the DOF on December 30, 2020, applied in fiscal year 2024. 42060038000000 Income Tax paid in annual, normal, and complementary declarations. 42060039000000 Difference payable for the fiscal year. 42060040000000 Excess ISR paid applied against IETU. 42060041000000 Balance in favor for the fiscal year. Other data 42060042000000 Income Tax on income subject to preferential tax regimes. 42060043000000 Income Tax on distributed dividends not from CUFIN or CUFINRE. 42060044000000 Income Tax on distributed dividends from CUFINRE. Value Added Tax (IVA) 42060045000000 Value of acts or activities taxed at the 16% rate. 42060046000000 Value of acts or activities taxed at the 0% rate. 42060047000000 Sum of the value of taxed acts or activities. 42060048000000 Value of acts or activities for which payment is not obligatory (exempt). 42060049000000 Total value of acts or activities.

736 OFFICIAL GAZETTE Monday, January 20, 2025 42060050000000 Value of non-object acts or activities. 42060051000000 Sum of IVA accrued for the months of the fiscal year. 42060052000000 Sum of creditable IVA for the months of the fiscal year, not including balances in favor. 42060053000000 Tax incentive for Value Added Tax specified in the decree of tax incentives for the northern border region, published in the DOF on December 31, 2018, applied in fiscal year 2024. 42060054000000 Tax incentive for Value Added Tax specified in the decree of tax incentives for the southern border region, published in the DOF on December 30, 2020, applied in fiscal year 2024. 42060055000000 Sum of compensations applied to IVA from other federal contributions in the months of the fiscal year. 42060056000000 Sum of crediting of IVA balances in favor. 42060057000000 Sum of IVA refunded in the months of the fiscal year. 42060058000000 Crediting of IVA for investments or expenses in pre-operative periods (for the purposes of articles 5, section VI and 5-B, second paragraph of the LIVA). 42060059000000 Increase of IVA for investments or expenses in pre-operative periods (for the purposes of articles 5, section VI and 5-B, second paragraph of the LIVA). 42060060000000 Reimbursement of IVA for investments or expenses in pre-operative periods (for the purposes of articles 5, section VI and 5-B, second paragraph of the LIVA). 42060061000000 Amount of information technology services provided abroad considered as exported and subject to the 0% IVA rate (for the purposes of article 29, section IV, subsection i) of the LIVA). Special Tax on Production and Services (IEPS) 42060062000000 Value of acts or activities taxed at the 30% rate (gambling and lotteries). 42060063000000 Sum of IEPS accrued for the months of the fiscal year 42060064000000 Sum of compensations applied to IEPS from other federal contributions in the months of the fiscal year. 42060065000000 Biodiesel and its mixtures referred to in section I of subsection A, of article 16 of the LIF 2024.

Monday, January 20, 2025 OFFICIAL GAZETTE 737 42060066000000 Biodiesel and its mixtures referred to in section IV of subsection A, of article 16 of the LIF 2024. Foreign Trade Taxes 42060067000000 General import tax. 42060068000000 General export tax. 42060069000000 Total foreign trade taxes. Social security contributions 42060070000000 Employer-employee contributions to IMSS. 42060071000000 Contributions to INFONAVIT. 42060072000000 Contributions to retirement insurance. Rights for services provided by 42060073000000 National Banking and Securities Commission (CNBV). 42060074000000 The National Migration Institute (INM).- visitor without permission to perform remunerated activities (for the purposes of article 8, section I of the Federal Law on Fees). 42060075000000 The National Migration Institute (INM).- migratory services (for the purposes of article 12 of the Federal Law on Fees). 42060076000000 Others specify concept. Contributions for which it is a withholding agent: Income Tax (ISR) For payments to residents in the country 42060077000000 For salaries. 42060078000000 Fees at 35% art. 96 of the LISR. 42060079000000 Prizes. 42060080000000 Fees at 10%. 42060081000000 Lease at 10%. 42060082000000 Alienation of other assets at 20%. 42060083000000 Interest at 0.08%, on the capital amount. 42060084000000 Interest at 20%. 42060085000000 Commissions. 42060086000000 Interest and exchange gain at 35%.

738 OFFICIAL GAZETTE Monday, January 20, 2025 42060087000000 For dividends at 10%. 42060088000000 Others. 42060089000000 Total ISR withheld from residents in the country. For payments to residents abroad 42060090000000 Salaries at 15%. 42060091000000 Salaries at 30%. 42060092000000 Retirement, pensions and other concepts at 15%. 42060093000000 Retirement, pensions and other concepts at 30%. 42060094000000 Fees at 25%. 42060095000000 Royalties at 5%. 42060096000000 Royalties at 10%. 42060097000000 Royalties at 25%. 42060098000000 Royalties at 35%. 42060099000000 Technical assistance. 42060100000000 Mediations. 42060101000000 Lease of real estate. 42060102000000 Lease of movable property at 5%. 42060103000000 Lease of movable property at 25%. 42060104000000 Exchange of public debt for capital. 42060105000000 Financial lease. 42060106000000 Prizes. 42060107000000 Timeshare tourist service. 42060108000000 Interest at 4.9%. 42060109000000 Interest at 10%. 42060110000000 Interest at 15%. 42060111000000 Interest at 21%. 42060112000000 Interest at 35%. 42060113000000 Alienation of real estate. 42060114000000 Alienation of shares. 42060115000000 Derivative financial operations on capital. 42060116000000 Derivative financial operations on debt. 42060117000000 Construction work, installation, maintenance or assembly on real estate. 42060118000000 Charter contract. 42060119000000 Public, artistic and sports shows. 42060120000000 For dividends at 10%. 42060121000000 Others. 42060122000000 Total ISR withheld from residents abroad.

Monday, January 20, 2025 OFFICIAL GAZETTE 739 Value Added Tax (IVA) 42060123000000 Independent personal services provided by individuals. 42060124000000 Temporary use or enjoyment of goods provided or granted by individuals. 42060125000000 Land freight transportation services provided by individuals or legal entities. 42060126000000 Services provided by individual commission agents. 42060127000000 Acquisition, or temporary use or enjoyment of tangible goods, alienated or granted by residents abroad without a permanent establishment in the country. 42060128000000 Others. 42060129000000 Total IVA withheld. Other withheld contributions 42060130000000 Special Tax on Production and Services withheld. 42060131000000 Others. Compensations made and refunds obtained Compensations made during the fiscal year of balances in favor from: At historical value of: 42060132000000 Value Added Tax. 42060133000000 Income Tax. 42060134000000 Other federal contributions. At updated value of: 42060135000000 Value Added Tax. 42060136000000 Income Tax. 42060137000000 Other federal contributions. Compensations made during the fiscal year applied to: 42060138000000 Own Value Added Tax from own Value Added Tax. 42060139000000 Own Income Tax from own Income Tax. 42060140000000 Other federal contributions.

740 OFFICIAL GAZETTE Monday, January 20, 2025 Refunds obtained in the fiscal year 42060141000000 Other federal contributions. From: 42060142000000 Value Added Tax. 42060143000000 Income Tax. 42060144000000 Other federal contributions. Part II Data to be provided Contribution determined by audit payable or in favor Contribution payable or balance in favor determined by the taxpayer Differences Non-material differences not investigated by audit Concept 6.1.- Declaration. This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to be provided 7.- List of contributions payable As of December 31, 2024 Amount corresponding to the audited fiscal year Amount from previous fiscal years (Figures in pesos) Income Tax accrued as a direct subject 42070000000000 Determined by the taxpayer (of the fiscal year). 42070001000000 Difference determined by the taxpayer (of the audited fiscal year).

Monday, January 20, 2025 OFFICIAL GAZETTE 741 Provisional and/or definitive payments determined by the taxpayer for: Own Income Tax provisional payments 42070002000000 Corresponding to the month of: Income Tax on salaries and in general for the provision of a subordinate personal service as a withholding agent 42070003000000 Corresponding to the month of: Income Tax on fee payments as a withholding agent 42070004000000 Corresponding to the month of: Income Tax on lease payments as a withholding agent 42070005000000 Corresponding to the month of: Income Tax on interest payments as a withholding agent 42070006000000 Corresponding to the month of: Income Tax (other withholdings from residents in Mexico) as a withholding agent 42070007000000 Corresponding to the month of: Income Tax on dividends as a direct subject 42070008000000 Corresponding to the month of:

742 OFFICIAL GAZETTE Monday, January 20, 2025 Income Tax on preferential tax regimes as a direct subject 42070009000000 Corresponding to the fiscal year of: Income Tax on payments abroad as a withholding agent 42070010000000 Corresponding to the month of: Information determined by the taxpayer: Asset Tax as a direct subject 42070011000000 Corresponding to the fiscal year of: (specify the fiscal year). Value Added Tax accrued as a direct subject 42070012000000 Corresponding to the month of: Value Added Tax as a withholding agent 42070013000000 Corresponding to the month of: Special Tax on Production and Services accrued as a direct subject 42070014000000 Corresponding to the month of: Special Tax on Production and Services as a withholding agent 42070015000000 Corresponding to the month of: Tax on New Automobiles 42070016

Lune s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 747 42080011000000 Fiscal loss before loss on disposal of shares. 42080012000000 Fiscal profit before loss on disposal of shares. 42080013000000 Loss on disposal of shares. 42080014000000 Fiscal loss before PTU paid in the year. 42080015000000 Fiscal profit before PTU paid in the year. Plus or minus: 42080016000000 PTU paid in the year. 42080017000000 Fiscal loss of the year. 42080018000000 Fiscal profit of the year. 42080019000000 Additional deduction for the incentive for first employment in the year (for the purposes of article nine, fraction XXXVII of the transitory provisions of the LISR for 2014). 42080020000000 Amortization of losses from previous years. 42080021000000 Fiscal result. Non-accounting fiscal income 42080022000000 Accumulated annual inflation adjustment. 42080023000000 Fiscal profit on disposal of shares and/or intangibles. 42080024000000 Fiscal profit on capital refund. 42080025000000 Fiscal profit on disposal of fixed assets. 42080026000000 Fiscal profit in trusts. 42080027000000 Transfer pricing adjustment. 42080028000000 Result from liquidation of cash derivative operations. 42080029000000 Result from liquidation of in-kind derivative operations. 42080030000000 Result from foreign exchange purchases and sales. 42080031000000 Other non-accounting fiscal income. 42080032000000 Total of non-accounting fiscal income. Non-fiscal accounting deductions 42080033000000 Income Tax. 42080034000000 Uncollectible accounts. 42080035000000 Depreciations.

748 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 42080036000000 Amortizations. 42080037000000 Accounting loss on disposal of shares and/or intangibles. 42080038000000 Accounting loss on disposal of securities. 42080039000000 Accounting loss on sale of fixed assets. 42080040000000 Interest on individuals not paid by the end of the year. 42080041000000 Non-deductible estimate for write-off of securities. 42080042000000 Accounting loss in trusts. 42080043000000 Accounting loss in joint ventures. 42080044000000 Non-deductible items for ISR. 42080045000000 Other non-deductible items for ISR. 42080046000000 Proportion of payments that are exempt income for the worker. 42080047000000 Non-deductible transactions with related parties. 42080048000000 Other non-fiscal accounting deductions. 42080049000000 Total of non-fiscal accounting deductions. The non-deductible items are accounted for in: 42080050000000 Other expenses. 42080051000000 Interest expenses. Accounting depreciation is composed of: 42080052000000 Depreciations and amortizations. Non-accounting fiscal deductions 42080053000000 Deductible annual inflation adjustment. 42080054000000 Fiscal loss on disposal of shares and/or intangibles. 42080055000000 Fiscal depreciation. 42080056000000 Fiscal incentive for immediate deduction of investments. 42080057000000 Fiscal amortization. 42080058000000 Charges to provisions. 42080059000000 Charges to estimates. 42080060000000 Fees and rents of individuals that did not affect the result of the previous year paid in this one. 42080061000000 Fiscal loss in trusts. 42080062000000 Additional deduction for donation of basic goods for human subsistence (for the purposes of article 1.3. Of the Decree published in the Official Journal of the Federation on December 26 of 2013). 42080063000000 Deduction of the additional 25% of the salary amount (for the purposes of article 1.5. Of the Decree published in the DOF on December 26 of 2013 and article 186 of the LISR).

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 749 42080064000000 Fiscal incentive for hiring persons with disabilities and/or elderly persons. 42080065000000 Deduction of Income Tax withheld from persons with disabilities and/or elderly persons. 42080066000000 Transfer pricing adjustment. 42080067000000 Net interest from previous years. 42080068000000 Net interest of the year. 42080069000000 Other non-accounting fiscal deductions. 42080070000000 Total of non-accounting fiscal deductions. Non-fiscal accounting income 42080071000000 Dividends received in cash. 42080072000000 Accounting profit on disposal of shares and/or intangibles. 42080073000000 Accounting profit on disposal of fixed assets. 42080074000000 Cancellation of estimates. 42080075000000 Cancellation of provisions. 42080076000000 Accounting profit in trusts. 42080077000000 Accounting profit in joint ventures. 42080078000000 Tax balances in favor and their update. 42080079000000 Recovery of credit portfolio. 42080080000000 Other non-fiscal accounting income. 42080081000000 Total of non-fiscal accounting income. This annex consists of 16 columns and is divided into four parts. Part I Index Concept Data to provide 9.- Financial derivative operations For the year ended December 31, 2024 Tax identification number or RFC Country of residence (Numbers in pesos) Note: Information from this annex is only captured when it has been noted in the concept "42D066000", of the general data annex. Counterparty name 42090000000000 (specify). 42090001000000 Total.

750 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 Part II Data to provide Number of contracts entered into Concept of financial derivative operations (for the purposes of article 16- CFF) Type of financial derivative operations (for the purposes of article 20 of the LISR) Sum of notionals Part III Data to provide Type of market Name of the market Percentage of liquidation in cash Percentage of liquidation in kind Part IV Data to provide Profit by counterparty Loss by counterparty Net effect Proportion that represents of taxable income and/or authorized deductions This annex consists of 11 columns and is divided into three parts. Part I Index Concept Data to provide 10.- Permanent investments in subsidiaries, associates and affiliates resident in the foreign country and in Mexico For the year ended December 31 of 2024 Tax identification number Country of fiscal residence of the entity Percentage of participation in the capital of the entity (Numbers in pesos) Note: Information from this annex is only captured when it has been noted in the concept "42D067000", of the general data annex. Name, denomination or corporate name of the foreign subsidiary, associate or affiliate 42100000000000 (specify). 42100001000000 Total.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 751 Name, denomination or corporate name of the subsidiary, associate or affiliate in Mexico 42100002000000 (specify). 42100003000000 Total. Part II Data to provide Amount of the investment Amount of profits (losses) from previous years in the percentage of participation Method of payment (fund transfer, capitalization of credits or debts, etc.) Part III Data to provide Amount of profit (loss) of the year in the percentage of participation Value of the investment Date on which the capital contribution was made in its subsidiary This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 11.- Partners or shareholders who had shares or social parts For the year ended December 31 of 2024 Tax identification number or RFC Country of residence for tax purposes (Numbers in pesos) Name, denomination or corporate name of the partner or shareholder 42110000000000 (specify). 42110001000000 Total.

752 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 Part II Data to provide Percentage of participation of the partner or shareholder in the year Period of ownership from Period of ownership to Amount of Contributions that are not Share Premium Part III Data to provide Amount of capital withdrawals Amount of loans made Amount of loans received Percentage of agreed interest rate in case of loans received Part IV Data to provide Destination of the loan Amount of share premium Method of payment (transfer of funds, capitalization of credits or debts, etc.) This annex consists of 14 columns and is divided into four parts. Part I Index Concept Data to provide 12.- Transactions with related parties For the year ended December 31 of 2023 Tax identification number or RFC Type of operation (Numbers in pesos) Note: Information from this annex is only captured when it has been noted in the concept "42D031000", of the general data annex. Income Tax Denomination or corporate name of the related party Taxable income 42120000000000 (specify). 42120001000000 Total of taxable income.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 753 Authorized deductions 42120002000000 (specify). 42120003000000 Total of authorized deductions. Part II Data to provide In case that in the column "type of operation" you selected any of the concepts of "other income" or "other payments" specify the concept Country of residence Value of the operation and/or investment for tax purposes (even with zero value) Transfer pricing method applied Part III Data to provide The operation involves unique and valuable contributions (yes or no) if yes, indicate in the annex called additional information, which unique and valuable contributions are involved The operation involves unique and valuable contributions (yes or no) Amount of taxpayer's fiscal adjustment so that the operation is considered agreed as with independent parties in comparable operations Part IV Data to provide Were the values of acts or activities modified for VAT, or the deductible VAT (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2. fraction II, of the RMF 2024) (yes or no) Indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) Modified amount Index Concept Data to provide 13.- Taxpayer information on its operations with related parties For the year ended December 31 of 2024 Note: Information from this annex is only captured when it has been noted in the concept "42D031000", of the general data annex. Business knowledge, general information Which is (are) the predominant activity (ies) of the taxpayer: 42130000000000 Granting of temporary use or enjoyment of goods. 42130001000000 Services. 42130002000000 Others (specify). 42130003000000 The taxpayer is the owner of the assets it uses to carry out its predominant activity, which are registered in its accounting. 42130004000000 The taxpayer owns or uses intangible assets which are registered in its accounting. Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are registered in its accounting. 42130005000000 Field 1. 42130006000000 Field 2. 42130007000000 Field 3. 42130008000000 Field 4. 42130009000000 Field 5. 42130010000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which the use or enjoyment is granted (see appendix VIII). 42130011000000 Field 1. 42130012000000 Field 2. 42130013000000 Field 3. 42130014000000 Field 4. 42130015000000 Field 5. 42130016000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is owner and which it has registered in its accounting (see appendix VIII). 42130017000000 Field 1. 42130018000000 Field 2. 42130019000000 Field 3. 42130020000000 Field 4. 42130021000000 Field 5. 42130022000000 Value of the intangible asset registered in its accounting. 42130023000000 The taxpayer obtained an advance pricing agreement (APA) applied to the fiscal year. 42130024000000 Number of official letter. 42130025000000 Date of the official letter. 42130026000000 Indicate if an advance pricing agreement (APA) is pending applicable to the fiscal year.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 755 42130027000000 Date of submission of the application. 42130028000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties. 42130029000000 Number of official letter. 42130030000000 Date of the official letter. 42130031000000 Deducted in the year depreciations or amortizations resulting from transactions with related parties carried out in previous years. 42130032000000 The taxpayer has the supporting documentation referred to in article 76, fraction IX of the LISR (transfer pricing study/studies). 42130033000000 The taxpayer filed its informational declaration for its transactions with related parties (for the purposes of article 76, fraction X of the LISR). 42130034000000 Date of submission (last submitted). 42130035000000 The taxpayer has documentary evidence demonstrating compliance with the provisions of article 76, fraction XII of the LISR for its transactions with related parties. Tax identification number (RFC) of the persons who prepared the information and documentation demonstrating compliance with the provisions of article 76, fractions IX and XII of the LISR, or who advised in its formulation. Preparers 42130036000000 RFC or tax identification number 1. 42130037000000 RFC or tax identification number 2. 42130038000000 RFC or tax identification number 3. Advisors 42130039000000 RFC or tax identification number 1. 42130040000000 RFC or tax identification number 2. 42130041000000 RFC or tax identification number 3. Tax identification number (RFC) of the persons who advised tax matters in terms of title VI of the CFF Tax advisors 42130042000000 RFC or tax identification number 1. 42130043000000 RFC or tax identification number 2. 42130044000000 RFC or tax identification number 3.

756 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 Obligations regarding transfer pricing 42130045000000 The figures reported in the informational declaration of transactions with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (for the purposes of article 76, fractions IX and X of the LISR). 42130046000000 In case of discrepancy, specify: 42130047000000 The figures reported in the informational declaration (for the purposes of article 76, fraction X of the LISR) are consistent with those stated in annex 12 of the report, both referring to transactions with related parties. 42130048000000 In case of discrepancy, specify: 42130049000000 The figures reported for transactions with related parties in the documentary evidence demonstrating compliance with the provisions of article 76, fraction XII of the LISR are consistent with those stated in annex 12 of the report. 42130050000000 In case of discrepancy, specify: 42130051000000 In some of the transactions analyzed in the various documentation on transfer pricing of the taxpayer, the related party resident in the foreign country was chosen as the examined party. 42130052000000 Indicate the transactions carried out. 42130053000000 Amount of the transactions. 42130054000000 The taxpayer has in its possession all the financial and tax information of the related party that is necessary to corroborate the analysis and conclusions of the transfer pricing documentation wherein said related party was chosen as the party to be examined. Transfer pricing adjustments 42130055000000 Made any adjustment in transfer pricing matters so that the prices, amounts of consideration or profit margins of the operations carried out with related parties are considered as agreed as they would be with or between independent parties in comparable operations. Note: in case that annex 12 presents information in the column "amount of taxpayer's fiscal adjustment so that the operation is considered agreed as with independent parties in comparable operations" answer the following (non-accounting fiscal effects): 42130056000000 The amount of the increase in taxable income for purposes of the LISR. 42130057000000 The amount of the increase in authorized deductions for purposes of the LISR, even by decreasing income. 42130058000000 The amount of the increase in authorized deductions for purposes of the LISR.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 757 42130059000000 Amount increased in the declarations presented for the fiscal year for taxes withheld on payments to foreign countries, as a consequence of transfer pricing adjustments. 42130060000000 Amount decreased in the declarations presented for the fiscal year for deductible VAT, as a consequence of adjustments of transfer pricing. 42130061000000 Supporting documentation is available to substantiate the actual adjustments made. 42130062000000 Modified the values of acts or activities for IEPS or the deductible IEPS (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2. fraction II, of the RMF 2024). 42130063000000 Indicate modified amount of acts or activities. (RMF). 42130064000000 Indicate modified amount of deductible IEPS. (RMF). 42130065000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment deductible that increased its deductions. 42130066000000 In the case of voluntary adjustments, presented notice for the modification of authorized deductions indicated in the RMF. Interest with related parties considered as dividends 42130067000000 The taxpayer considered accrued interest as dividends in accordance with the provisions of article 11, fraction II of the LISR. 42130068000000 Amount of interest considered as dividends. Deductible and non-deductible expenses 42130069000000 Deducted expenses with related parties referred to in the third and third-to-last paragraphs of fraction XXIII of article 28 of the LISR. Note: in case of affirmative answer to the previous index, indicate in the annex called additional information with which documentation it has to prove that its deductions are not structured agreements or hybrid mechanisms. 42130070000000 Indicate the amount of the deduction made. 42130071000000 Considered as non-deductible expenses with related parties of those referred to in fraction XXIII of article 28 of the LISR. 42130072000000 Indicate the amount of the expense considered as non-deductible. 42130073000000 Deducted expenses with related parties referred to in the second paragraph of fraction XXIX of article 28 of the LISR. 42130074000000 Indicate the amount of the deduction made. 42130075000000 Considered as non-deductible expenses with related parties of those referred to in article 28, first paragraph, fraction XXIX of the LISR.

758 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 42130076000000 Indicate the amount of the expense considered as non-deductible. 42130077000000 Considered as non-deductible interest of those referred to in article 28, fraction XXXII of the LISR. Expenses for reimbursements (at cost) 42130078000000 Deducted expenses with related parties for reimbursements at cost. In case of affirmative answer. 42130079000000 Has all the supporting documentation, on the one hand, of its related party and, on the other hand, with the documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost. Prorated expenses 42130080000000 Deducted expenses with related parties carried out in the foreign country on a prorated basis. 42130081000000 Indicate the amount of the deduction of expenses carried out in the foreign country on a prorated basis. 42130082000000 Quantify the benefit received or expected to be received from the prorated expense. 42130083000000 Complied with what is stated in rule 3.3.1.27. of the RMF for 2024. Gains and/or losses on disposal of shares 42130084000000 Obtained fiscal gain and/or loss when carrying out an operation of disposal of shares with and among related parties. Note: in case of affirmative answer, indicate in the annex called additional information the business reason for disposing of the shares. 42130085000000 Indicate the value of the disposal price of the share package disposed. 42130086000000 Indicate the proven acquisition cost of the share package disposed. 42130087000000 Name of the issuer. 42130088000000 RFC or tax ID of the issuer. 42130089000000 Indicate the accounting capital of the issuer. 42130090000000 Name of the acquirer. 42130091000000 RFC or tax ID of the acquirer. 42130092000000 Submitted to the tax authorities the study on the determination of the sale price of the shares in terms of articles 179 and 180 of the LISR with the elements contained in subsection e) of fraction I of article 179 of the LISR (second paragraph of subsection b) corresponding in turn to the fourth paragraph of fraction XVII of article 28 of the LISR). 42130093000000 Date of submission to the tax authorities of the study on the determination of the sale price of the shares.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 759 42130094000000 Tax authority in which it was filed. 42130095000000 State the business reason for selling the shares. 42130096000000 State whether you carried out the valuation of the sale made. 42130097000000 The taxpayer has the supporting documentation for the valuation of the sale made. In the affirmative case of the previous index, indicate the RFC and name of the appraiser: 42130098000000 Name of the appraiser. 42130099000000 RFC: Derivative financial operations with related parties 42130100000000 Accumulated income from derivative financial operations. 42130101000000 Indicate the amount of the corresponding accumulation. 42130102000000 Made deductions related to derivative financial operations. 42130103000000 Indicate the amount of the corresponding deduction. 42130104000000 Obtained losses in derivative financial operations with related parties in the terms of article 28, fraction XIX of the LISR. 42130105000000 Indicate the corresponding amount. 42130106000000 Made payments of initial amounts for the right to acquire or sell, goods, currencies, shares or other securities that did not trade on recognized markets as referred to in the article 28, fraction XXIV of the LISR. 42130107000000 Indicate the corresponding amount. Insufficient capitalization: 42130108000000 Determined non-deductible interest according to what is provided by the article 28, fraction XXVII of the LISR. 42130109000000 Annual average balance of all of the taxpayer's debts that accrued interest payable, determined in the terms of the article 28, fraction XXVII of the LISR. 42130110000000 Share capital at the beginning of the fiscal year determined in the terms of the article 28, fraction XXVII of the LISR. 42130111000000 Share capital at the end of the fiscal year determined in the terms of the article 28, fraction XXVII of the LISR. 42130112000000 Average share capital. 42130113000000 Average share capital divided by three. 42130114000000 Annual average balance of the taxpayer's debts contracted with related parties residing abroad, determined in the terms of the article 28, fraction XXVII of the LISR. 42130115000000 Non-deductible interest determined in the terms of the article 28, fraction XXVII of the LISR.

760 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 42130116000000 Opted to consider as share capital of the fiscal year the initial and final balances of the fiscal year of its capital accounts for contributions, net fiscal profit and reinvested net fiscal profit. Corresponding adjustments 42130117000000 Made during the fiscal year (in the same fiscal year subject to review or for the purposes of previous fiscal years) any adjustment in the matter of transfer pricing as a consequence of applying what is stated in the transfer pricing documentation of some related party residing in the foreign country. 42130118000000 In the affirmative case, indicate the amount of the same. 42130119000000 The adjusted fiscal year (1). 42130120000000 The adjusted fiscal year (2). 42130121000000 The adjusted fiscal year (3). 42130122000000 Carried out corresponding adjustments in the matter of transfer pricing during the fiscal year, (in the same fiscal year subject to review or for the purposes of previous fiscal years) without complying with what is established in article 184 of the LISR. 42130123000000 In the affirmative case, indicate the amount of the same. 42130124000000 The adjusted fiscal year (1). 42130125000000 The adjusted fiscal year (2). 42130126000000 The adjusted fiscal year (3). 42130127000000 Carried out corresponding adjustments in the matter of transfer pricing during the fiscal year (in the same fiscal year subject to review or for the purposes of previous fiscal years) as a consequence of operations with related parties residing countries with which Mexico has not celebrated international treaties in the matter of taxes and carried out by the authorities of said countries. 42130128000000 In the affirmative case, indicate the amount of the same. 42130129000000 The adjusted fiscal year (1). 42130130000000 The adjusted fiscal year (2). 42130131000000 The adjusted fiscal year (3). Article 76-A of the LISR (2024) 42130132000000 Is obliged to present the informative declaration provided for in the fraction I (master file of related parties). 42130133000000 Is obliged to present the informative declaration provided for in the fraction II (local file of related parties). 42130134000000 Is obliged to present the informative declaration provided for in the fraction III (country by country). In the affirmative case in this last case, specify the assumption of obligation: 42130135000000 For being a multinational controlling legal person (fraction III, subparagraph a)).

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 761 42130136000000 For being designated (fraction III, subparagraph b)). Do you have knowledge if the multinational controlling legal person to which your company belongs, is obliged to present directly or through a designated person, the following informative declarations of related parties: 42130137000000 Obligation to present the master declaration. 42130138000000 Obligation to present the country by country declaration. Annual informative declarations of related parties of 2023 presented in 2024 (for the purposes of article 76-A of the LISR) 42130139000000 Presented on time and in due form the informative master declaration of the multinational business group of the fiscal year of 2023. 42130140000000 Date of presentation (last presented). 42130141000000 Presented on time and in due form the informative local declaration of related parties of the fiscal year of 2023. 42130142000000 Date of preparation of the information and transfer pricing documentation associated with the declaration. 42130143000000 Date of presentation (last presented). 42130144000000 Presented on time and in due form the informative country by country declaration of the multinational business group of the fiscal year of 2023. 42130145000000 Date of presentation (last presented). Decree of fiscal incentives northern border region 42130146000000 Carried out operations with taxpayers who are in the northern border region. 42130147000000 Amount of taxable income with related parties generated within the municipalities of the northern border region. 42130148000000 Amount of taxable income with related parties that are located within the municipalities of the northern border region. 42130149000000 Amount of deductions with related parties generated within the municipalities of the northern border region. 42130150000000 Amount of deductions with related parties that are located within the municipalities of the northern border region. 42130151000000 Presented the informative declaration for its operations with related parties (For the purposes of article 76, fraction X of the LISR, annex 9 of the DIM) including operations with related parties residing in national territory as contemplated by the tax procedure 5/DEC-12.

762 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 Non-binding criteria 42130152000000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria in the matter of transfer pricing of the fiscal and customs provisions. 42130153000000 Specify the number(s) of the criterion/criteria. Decree of fiscal incentives southern border region 42130154000000 Carried out operations with taxpayers who are in the southern border region. 42130155000000 Amount of taxable income with related parties generated within the municipalities of the southern border region. 42130156000000 Amount of taxable income with related parties that are located within the municipalities of the southern border region. 42130157000000 Amount of deductions with related parties generated within the municipalities of the southern border region. 42130158000000 Amount of deductions with related parties that are located within the municipalities of the southern border region. 42130159000000 Presented the informative declaration for its operations with related parties (For the purposes of article 76, fraction X of the LISR, annex 9 of the DIM) including operations with related parties residing in national territory as contemplated by the tax procedure 5/DEC-12. Index Concept Data to provide 14.- Informative data For the fiscal year ended on December 31, 2024 Amount (Figures in pesos) Informative data of the taxpayer 42140000000000 Is authorized for notification through tax mailbox. Informative data of the taxpayer as legal representative 42140001000000 Is a partner or shareholder of some taxpayers it represents. 42140002000000 Number of entities in which it participates as legal representative. Indicate the five main RFCs of the legal person(s) in which it participates as legal representative: 42140003000000 RFC 1: 42140004000000 RFC 2:

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 763 42140005000000 RFC 3: 42140006000000 RFC 4: 42140007000000 RFC 5: 42140008000000 Is legal representative of a resident abroad without permanent establishment in national territory. Indicate the five main names or corporate names of the residents abroad: 42140009000000 Name 1. 42140010000000 Name 2. 42140011000000 Name 3. 42140012000000 Name 4. 42140013000000 Name 5. Participation of workers in profits 42140014000000 PTU generated during the fiscal year. 42140015000000 PTU not collected in the previous fiscal year. 42140016000000 PTU paid in the fiscal year. 42140017000000 Taxable income base for PTU. Figures at the end of the fiscal year Income Tax 42140018000000 Authorized deductions for the purposes of the Income Tax. 42140019000000 Profit coefficient to apply in the following fiscal year. 42140020000000 Income from dividends of persons residing in the country. 42140021000000 Income from dividends of persons residing abroad. 42140022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN. 42140023000000 Taxable income from the gain realized that derives from merger. 42140024000000 Taxable income from the gain realized that derives from spin-off. 42140025000000 Taxable income from the gain realized that derives from capital reductions of societies residing abroad in which the taxpayer is a partner or shareholder. 42140026000000 Taxable income from the gain realized that derives from liquidation of societies residing abroad in which the taxpayer is a partner or shareholder. 42140027000000 Deducted loss derived from merger. 42140028000000 Deducted loss derived from spin-off. 42140029000000 Deducted loss derived from capital reduction. 42140030000000 Deducted loss derived from liquidation of societies. 42140031000000 Dividends paid coming from CUFIN and CUFINRE. 42140032000000 Dividends paid not coming from CUFIN nor from CUFINRE. 42140033000000 Total of taxable income.

764 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 42140034000000 Total of taxable income obtained in the northern border region in the previous fiscal year. 42140035000000 Balance of CUFIN determined in accordance with the fifth paragraph of article 77 of the LISR. 42140036000000 Total amount of payments that are exempt income for the worker. 42140037000000 Deductible amount at 47% (payments that are exempt income for the worker). 42140038000000 Deductible amount at 53% (payments that are exempt income for the worker). Accounts and documents receivable and payable in foreign currency Accounts and documents receivable in foreign currency 42140039000000 Balance of accounts and documents receivable originated in foreign currency (pesos). Indicate the three main types of currency: 42140040000000 Field 1. 42140041000000 Field 2. 42140042000000 Field 3. Indicate the three most important concepts that originated the balance: 42140043000000 (specify). 42140044000000 (specify). 42140045000000 (specify). 42140046000000 Indicate the amount of accounts and documents receivable in foreign currency that come from operations with related parties. Accounts and documents payable in foreign currency 42140047000000 Balance of accounts and documents payable originated in foreign currency (pesos). Indicate the three main types of currency: 42140048000000 Field 1. 42140049000000 Field 2. 42140050000000 Field 3. Indicate the three most important concepts that originated the balance: 42140051000000 (specify). 42140052000000 (specify). 42140053000000 (specify). 42140054000000 Indicate the amount of accounts and documents payable in foreign currency that come from operations with related parties.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 765 Net fiscal profit account fiscal years from 2014 to 2024 42140055000000 Initial balance of updated CUFIN. Plus: 42140056000000 Fiscal result of the fiscal year. Minus: 42140057000000 ISR (for the purposes of article 9o., first paragraph LISR). 42140058000000 Non-deductible items, except provisions and reserves (for the purposes of article 28, fractions VIII and IX LISR). 42140059000000 Effect of Income Tax paid abroad for payment of dividends to the taxpayer (for the purposes of article 77, fourth paragraph of the LISR). Equal: 42140060000000 Positive result. 42140061000000 Negative result (difference referred to in article 77, fifth paragraph of the LISR). Plus: 42140062000000 Balance of CUFIN before dividends. Plus: 42140063000000 Dividends collected. Minus: 42140064000000 Dividends paid. Other concepts specify: 42140065000000 (specify). 42140066000000 (specify). 42140067000000 (specify). 42140068000000 (specify). 42140069000000 (specify). 42140070000000 Total balance of CUFIN at the end of the current fiscal year updated from the fiscal years of 2014 to 2024. 42140071000000 Balance of net fiscal profit account.- CUFIN northern border region of the fiscal year 2024. 42140072000000 Balance of net fiscal profit account.- CUFIN southern border region of the fiscal year 2024. Net fiscal profit account fiscal years from 2001 to 2013 42140073000000 Initial balance of updated CUFIN. Plus: 42140074000000 Dividends collected.

766 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 Minus: 42140075000000 Dividends paid. Plus: 42140076000000 Inflation adjustment. Other concepts. Specify 42140077000000 (specify). 42140078000000 (specify). 42140079000000 (specify). 42140080000000 (specify). 42140081000000 (specify). 42140082000000 Total balance of CUFIN at the end of the fiscal year updated from the fiscal years of 2001 to 2013. Net fiscal profit account fiscal years prior to 2001 42140083000000 Initial balance of updated CUFIN. Plus: 42140084000000 Dividends collected. Minus: 42140085000000 Dividends paid. Plus: 42140086000000 Inflation adjustment. 42140087000000 Total balance of CUFIN at the end of the fiscal year updated from the fiscal years prior to 2000. Reinvested net fiscal profit account 42140088000000 Initial balance of updated CUFINRE. 42140089000000 Dividends paid. Plus: 42140090000000 Inflation adjustment. Other concepts. Specify 42140091000000 (specify). 42140092000000 (specify). 42140093000000 (specify). 42140094000000 (specify). 42140095000000 (specify).

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 767 42140096000000 Total balance of CUFINRE at the end of the fiscal year updated. Updated balances (Income Tax) at the end of the fiscal year of: 42140097000000 Net fiscal profit account. 42140098000000 Reinvested net fiscal profit account. 42140099000000 Net fiscal profit account for investment in renewable energy. 42140100000000 Capital contribution account. 42140101000000 Tax on Assets to recover from 10 previous years. 42140102000000 Fiscal losses from previous fiscal years. Foreign trade 42140103000000 Customs declared value of definitive imports. 42140104000000 Customs declared value of definitive exports. Value Added Tax 42140105000000 VAT paid at customs during the fiscal year. 42140106000000 VAT charged by importation of acquired intangible goods. 42140107000000 VAT charged by importation of the use or enjoyment of intangible goods. 42140108000000 VAT charged by importation of services. 42140109000000 VAT creditable by interest. 42140110000000 VAT credited by the importation of acquired intangible goods. 42140111000000 VAT credited by the importation of the use or enjoyment of intangible goods. 42140112000000 VAT credited by the importation of services. 42140113000000 Value of taxable acts or activities at the 8% rate. 42140114000000 Total VAT of acts or activities paid at the 8% rate. 42140115000000 Value of non-taxable acts or activities. 42140116000000 Value of exempt acts or activities. Special Tax on Production and Services 42140117000000 IEPS paid at customs during the fiscal year. 42140118000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the LIF 2024. 42140119000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the LIF 2024.

768 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 Consolidated financial information 42140120000000 Is a controlling entity in terms of the financial information standard that applies the taxpayer. Note: in case of an affirmative answer to the previous index, it must manifest information in the following two indices: 42140121000000 Total consolidated sales or net income determined in accordance with the financial information standard that applies the taxpayer. 42140122000000 Has subsidiaries in terms of the financial information standard that applies the taxpayer abroad, or permanent establishments residing or located abroad. Decree of fiscal incentives northern border region Income Tax Exclusive income of northern border region (for the purposes of articles second and third of the Decree) 42140123000000 Total income obtained by the taxpayer in the northern border region. Minus: 42140124000000 Income from sale of intangible goods in the northern border region. Minus: 42140125000000 Income corresponding to digital commerce in the northern border region. Minus: 42140126000000 Income corresponding to the supply of personnel through labor subcontracting or are considered intermediaries in the terms of the Federal Labor Law. Equal: 42140127000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods and the corresponding to digital commerce. Between: 42140128000000 Total income obtained by the taxpayer. Equal: 42140129000000 Proportion (expressed in percentage) that represent the total income of the northern border region, of the total income of the taxpayer obtained in the fiscal year.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 769 Taxpayers who have their tax domicile outside the northern border region, but have a branch, agency or any other establishment within it (for the purposes of article fifth, first paragraph of the Decree) 42140130000000 Obtained income corresponding to the branch, agency or any other establishment located in the northern border region. In the affirmative case of the previous index, it must fill out the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the northern border region. 42140131000000 Income corresponding to the branch, agency or any other establishment located in the northern border region. Minus: 42140132000000 Income from sale of intangible goods in the northern border region. Minus: 42140133000000 Income corresponding to digital commerce in the northern border region. Minus: 42140134000000 Income corresponding to the supply of personnel through labor subcontracting or are considered intermediaries in the terms of the Federal Labor Law. Equal: 42140135000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods and the corresponding to digital commerce or supply of personnel. Between: 42140136000000 Total income obtained by the taxpayer. Equal: 42140137000000 Proportion (expressed in percentage) that represent the income of the northern border region, of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile in the northern border region, but have branches, agencies or any other establishment outside it (for the purposes of article fifth, second paragraph of the Decree) 42140138000000 Obtained income corresponding to the branch, agency or any other establishment located outside the northern border region. In the affirmative case of the previous index, it must fill out the indices of the following block, understanding that they refer to the tax domicile located in the northern border region.

770 OFFICIAL DIARY Monday, January 20, 2025 42140139000000 Income corresponding to the tax domicile located in the northern border region. Less: 42140140000000 Income from the sale of intangible goods in the northern border region. Less: 42140141000000 Income corresponding to digital commerce in the northern border region. Less: 42140142000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equal: 42140143000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 42140144000000 Total income obtained by the taxpayer. Equal: 42140145000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the northern border region represents of the total income of the taxpayer obtained in the fiscal year. Determination of the applicable tax credit 42140146000000 Income tax incurred in the fiscal year (concept "tax incurred in the fiscal year" of the annual return, section "determination of income tax"). 42140147000000 Total income of the northern border region. Divided by: 42140148000000 Total income of the taxpayer obtained in the fiscal year. Equal: 42140149000000 Proportion (expressed as a percentage) that the income of the northern border region represents. 42140150000000 Result obtained from the operation of multiplying the income tax incurred in the fiscal year index 42140146000000 by the proportion that the income of the northern border region represents index 42140149000000. 42140151000000 Applicable tax credit based on the above index (second article, first paragraph of the Decree on fiscal incentives for the northern border region). Decree on fiscal incentives southern border region Income Tax Exclusive income of southern border region (for the purposes of articles two and three of the Decree) 42140152000000 Total income obtained by the taxpayer in the southern border region.

Monday, January 20, 2025 OFFICIAL DIARY 771 Less: 42140153000000 Income from the sale of intangible goods in the southern border region. Less: 42140154000000 Income corresponding to digital commerce in the southern border region. Less: 42140155000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equal: 42140156000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce. Divided by: 42140157000000 Total income obtained by the taxpayer. Equal: 42140158000000 Proportion (expressed as a percentage) that the total income of the southern border region represents of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile outside the southern border region, but have a branch, agency or any other establishment within the same (for the purposes of article four, first paragraph of the Decree) 42140159000000 Obtained income corresponding to the branch, agency or any other establishment located in the southern border region. In the affirmative case of the above index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the southern border region. 42140160000000 Income corresponding to the branch, agency or any other establishment located in the southern border region. Less: 42140161000000 Income from the sale of intangible goods in the southern border region. Less: 42140162000000 Income corresponding to digital commerce in the southern border region. Less: 42140163000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equal: 42140164000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply.

772 OFFICIAL DIARY Monday, January 20, 2025 Divided by: 42140165000000 Total income obtained by the taxpayer. Equal: 42140166000000 Proportion (expressed as a percentage) that the income of the southern border region represents of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile in the southern border region, but have branches, agencies or any other establishment outside of it (for the purposes of article four, third paragraph of the Decree) 42140167000000 Obtained income corresponding to the branch, agency or any other establishment located outside the southern border region. In the affirmative case of the above index, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the southern border region. 42140168000000 Income corresponding to the tax domicile located in the southern border region. Less: 42140169000000 Income from the sale of intangible goods in the southern border region. Less: 42140170000000 Income corresponding to digital commerce in the southern border region. Less: 42140171000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equal: 42140172000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 42140173000000 Total income obtained by the taxpayer. Equal: 42140174000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the southern border region represents of the total income of the taxpayer obtained in the fiscal year. Determination of the applicable tax credit 42140175000000 Income tax incurred in the fiscal year (concept "tax incurred in the fiscal year" of the annual return, section "determination of income tax").

Monday, January 20, 2025 OFFICIAL DIARY 773 42140176000000 Total income of the southern border region. Divided by: 42140177000000 Total income of the taxpayer obtained in the fiscal year. Equal: 42140178000000 Proportion (expressed as a percentage) that the income of the southern border region represents. 42140179000000 Result obtained from the operation of multiplying the income tax incurred in the fiscal year index 42140175000000 by the proportion that the income of the southern border region represents index 42140178000000. 42140180000000 Applicable tax credit based on the above index (first paragraph, article two of the Decree on fiscal incentives for the southern border region). Alienation of shares 42140181000000 Performed alienation of shares. 42140182000000 Date of the operation. 42140183000000 Type of alienation. 42140184000000 Others (specify). 42140185000000 Name of the issuing company of the alienated shares. 42140186000000 Country of fiscal residence of the issuer. 42140187000000 RFC or ID. 42140188000000 Number of shares alienated. 42140189000000 Indicate if you obtained the benefit of treaties to avoid double taxation. 42140190000000 Sale price. 42140191000000 Fiscal cost of the shares. 42140192000000 Applied losses from alienation of shares. In the affirmative case indicate: 42140193000000 If at the end of the fiscal year in question, the taxpayer has pending losses from alienation of shares to be applied. 42140194000000 Total amount of losses from alienation of shares at the end of the fiscal year. 42140195000000 Amount of the loss from alienation of shares determined. 42140196000000 Indicate if at the end of the fiscal year in question, the taxpayer has pending amounts to be credited for income tax paid abroad in accordance with article 5 of the Income Tax Law. In the affirmative case indicate: 42140197000000 Pending amount to be credited. 42140198000000 Concept by which the Income Tax was paid abroad.

774 OFFICIAL DIARY Monday, January 20, 2025 This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 15.- Operations carried out with residents abroad For the fiscal year ended December 31, 2024 Tax identification number Type of operation (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 42D068000, of the general data annex. Income Tax Name or corporate name Accrual income 42150000000000 (specify). 42150001000000 Total accrual income. Authorized deductions 42150002000000 (specify). 42150003000000 Total authorized deductions. Part II Data to provide In case that in the column "type of operation", any of the "other income" or "other payments" concepts were selected, specify concept Country of residence Does Mexico have a broad agreement for the exchange of information with the country in the column above (yes or no) Amount of the operation Part III Data to provide Indicate if it is a related party (yes or no) Did you withhold and pay for this operation (yes or no) ISR rate for withholding determined by audit ISR Withheld Paid Part IV Data to provide Difference Applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no)

Monday, January 20, 2025 OFFICIAL DIARY 775 This annex consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 16.- Investments For the fiscal year ended December 31, 2024 MOI at the beginning of the fiscal year Pending balance to deduct at the beginning of the fiscal year (Amounts in pesos) Fixed assets 42160000000000 Constructions. 42160001000000 Constructions in progress. 42160002000000 Historical properties considered. 42160003000000 Railways. 42160004000000 Furniture and office equipment. 42160005000000 Airplanes. 42160006000000 Vessels. 42160007000000 Transport equipment: automobiles. 42160008000000 Transport equipment: automobiles with propulsion of rechargeable electric batteries and electric automobiles with internal combustion engine or driven by hydrogen. 42160009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion of rechargeable electric batteries. 42160010000000 Transport equipment (others). 42160011000000 Fixed feeding equipment for electric vehicles. 42160012000000 Computer equipment. 42160013000000 Dies, punches, molds, matrices and tooling. 42160014000000 Telephone communications. 42160015000000 Satellite communications. 42160016000000 Land (acquisition cost). 42160017000000 Adaptation of facilities for people with disabilities. 42160018000000 Machinery and equipment for the generation of energy from renewable sources or from efficient electricity cogeneration systems.

776 OFFICIAL DIARY Monday, January 20, 2025 42160019000000 Machinery and equipment. 42160020000000 Oil pipelines, gas pipelines, terminals, and tanks for the storage of hydrocarbons. 42160021000000 Investments made for exploration, secondary and enhanced recovery, and the non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 42160022000000 Investments made for the development and exploitation of oil or gas natural reservoirs (applicable to taxpayers of hydrocarbons). 42160023000000 Investments made in infrastructure of storage and transport (applicable to hydrocarbon taxpayers). 42160024000000 Other fixed assets. 42160025000000 Sum of fixed assets. Deferred expenses and charges 42160026000000 Patents. 42160027000000 Registered trademarks. 42160028000000 Royalties. 42160029000000 Installation expenses. 42160030000000 Organization expenses. 42160031000000 Concessions. 42160032000000 Other deferred expenses and charges. 42160033000000 Sum of deferred expenses and charges. Expenditures in pre-operational periods 42160034000000 (specify). 42160035000000 Sum of pre-operational expenditures. 42160036000000 Total investments. Part II Data to provide Plus: MOI of the acquisitions during the fiscal year Less: alienations and/or write-offs in the fiscal year Less: deduction in the fiscal year Less: immediate deduction in the fiscal year Pending balance to deduct at the end of the fiscal year

Monday, January 20, 2025 OFFICIAL DIARY 777 This annex consists of 25 columns and is divided into six parts. Part I Index Concept Data to provide 17.- Loans For the fiscal year ended December 31, 2024 Tax identification number or RFC Outstanding balance of the loan at December 31, 2023 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 42D069000, of the general data annex. Name, denomination or corporate name of the resident abroad Related parties 42170000000000 (specify). 42170001000000 Total related parties. Unrelated parties 42170002000000 (specify). 42170003000000 Total unrelated parties. Name, denomination or corporate name of the resident in Mexico Related parties 42170004000000 (specify). 42170005000000 Total related parties. Unrelated parties 42170006000000 (specify). 42170007000000 Total unrelated parties.

778 OFFICIAL DIARY Monday, January 20, 2025 Part II Data to provide Type of financing In case that in the column "type of financing" you have selected the concept "other", specify concept: Were you the effective beneficiary of the interests (yes or no) Number of registry of the creditor resident abroad before the SAT valid during the fiscal year audited Country of residence for fiscal purposes Part III Data to provide Type of currency Name of the interest rate Percentage of the interest rate Total amount of interests paid and/or due Withholding rate of ISR Part IV Data to provide ISR withheld in the fiscal year Validity of the loan from Validity of the loan to Outstanding balance at December 31, 2024 Frequency of payability of interest payments Part V Data to provide In case that in the column "frequency of payability of interest payments" you have selected the concept "other", specify concept: Did you guarantee the loan (yes or no) Total amount of interests deducted in the fiscal year Destination of the capital borrowed Part VI Data to provide Did you place in abroad (yes or no) Number of office of authorization of the CNBV of the public offer in the foreign country of securities issued in Mexico

Monday, January 20, 2025 OFFICIAL DIARY 779 This annex consists of 13 columns and is divided into three parts. Part I Index Concept Data to provide 18.- Integration of fiscal losses from previous fiscal years For the fiscal year ended December 31, 2024 2023 2022 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 42D036000, of the general data annex. 42180000000000 The applied loss comes totally or partially from a spin-off. 42180001000000 Indicate the RFC of the spun-off entity. 42180002000000 Indicate the amount applied in the fiscal year, coming from the spin-off. Note: in case of successive spin-offs you must manifest through the annex called additional information of the audit report, the information corresponding to the indices above 42180003000000 Original amount of the fiscal loss. 42180004000000 INPC of the last month of the fiscal year in which the fiscal loss was generated. 42180005000000 INPC of the first month of the second half of the fiscal year in which the fiscal loss was generated. 42180006000000 Update factor of the period. 42180007000000 Fiscal loss updated for the fiscal year in which it was generated. 42180008000000 INPC of the last month of the first half of the fiscal year in which the fiscal loss is applied or updated. 42180009000000 INPC of the month in which the fiscal loss was last updated. 42180010000000 Update factor of the period. 42180011000000 Fiscal loss updated in the fiscal year in which it is applied or updated. Note: the concepts of indices 42180008000000 to 42180011000000 must be repeated to update the fiscal losses occurring from 2013 to 2022, or applied in the fiscal years of 2014 to 2023.

780 OFFICIAL DIARY Monday, January 20, 2025 42180012000000 (amount of the decrease in the fiscal loss in the fiscal year:) Note: the concept of index 42180012000000 must be repeated as many times as necessary to indicate the fiscal year in which the fiscal losses are amortized, noting the amount applied in the column corresponding to the fiscal loss. 42180013000000 Amount of the pending fiscal loss to be applied. Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 Part III Data to provide 2014 2013 This annex consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 19.- Operations subject to preferential fiscal regimes For the fiscal year ended December 31, 2024 Tax identification number Country of fiscal residence (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 42D269000, of the general data annex. Name or corporate name Income 42190000000000 (specify). 42190001000000 Total income. Expenses 42190002000000 (specify). 42190003000000 Total expenses.

Monday, January 20, 2025 OFFICIAL DIARY 781 Part II Data to provide Effective rate of the Income Tax paid abroad (less than 75% of what would be paid in Mexico) Type of currency of the country of fiscal residence Type of operation In case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept Total amount of the profits or fiscal losses in the shareholding Part III Data to provide Total of accrual income or taxable in the fiscal year Direct participation or indirect participation average per day of the taxpayer in the fiscal year (percentage): percentage Direct participation or indirect participation average per day of the taxpayer in the fiscal year (percentage): amount Contributions and refunds: total amount of investments or contributions made during the fiscal year Contributions and refunds: total amount of refunds of capital received during the fiscal year Part IV Data to provide Is the accounting available to the authority (yes or no) Do you have any interposed entity (yes or no) Data of the entity located in preferential fiscal regime: total of profits or fiscal losses of the fiscal year Data of the entity located in preferential fiscal regime: total of distributed profits in the fiscal year Data of the entity located in preferential fiscal regime: total amount of assets not affected by the business activity Part V Data to provide Data of the entity located in preferential fiscal regime: total amount of assets affected by the business activity In the case of income generated in participation with other entities you have the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity performed by the entity in which you participate Operations with trust or with the entity or foreign legal figure transparent fiscally, indicate if the information is for the case of income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure transparent fiscally, description of the object of the trust

782 OFFICIAL DIARY Monday, January 20, 2025 Part VI Data to provide Trust or entity or foreign legal figure transparent fiscally: validity of Trust or entity or foreign legal figure transparent fiscally: validity to Character with which you participate in the trust or in the entity or foreign legal figure transparent fiscally Indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation Rate preferential by treaty Part VII Data to provide Income tax subject to REFIPRES This annex consists of 22 columns and is divided into six parts. Part I Index Concept Data to provide 20.- Deduction of interests Net of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law) For the fiscal year ended December 31, 2024 Amount of accrual income of the previous fiscal year of each of the persons members of the group or of each related party Tax identification number or RFC of each of the persons members of the group or of each related party (Amounts in pesos) Name or corporate name 42200000000000 (specify). 42200001000000 Total.

Monday, January 20, 2025 OFFICIAL GAZETTE 783 Part II Data to provide Accumulated income amount of the previous fiscal year of the taxpayer Total accumulated income of the previous fiscal year of the taxpayer and all members of the group or all related parties Income ratio Deduction limit of the taxpayer Part III Data to provide Total accrued interest deriving from debts (deductible amounts) Net interest pending deduction from previous years (applicable from the 2021 fiscal year) Total accrued interest income Net interest Part IV Data to provide Fiscal profit (loss) Total accrued interest deriving from debts (deductible amounts) Total amount deducted from fixed assets Total amount deducted from deferred expenses Part V Data to provide Total amount deducted from deferred charges Total amount deducted from expenditures made in pre-operational periods Adjusted fiscal profit Net interest limit Part VI Data to provide Non-deductible interest Is it located in any of the exceptions established in Article 28, fraction XXXII of the Income Tax Law (LISR) (yes or no)

784 OFFICIAL GAZETTE Monday, January 20, 2025 The questionnaires indicated below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Every question must be understood with respect to the fiscal year subject to review. In those questions that do not apply to the taxpayer, as well as when, in the opinion of the public accountant answering the questionnaire, there is no possible answer for a question in a specific line, or simply it was not reviewed because it did not fall within the scope of the review, the corresponding line may be left blank, making the corresponding clarifications in the report on the review of the taxpayer's fiscal situation, since if this is not done, the Tax Administration Service will understand that the taxpayer had the questioned obligation and did not comply with it. Index Concept Data to provide Comments Fiscal diagnosis questionnaire (public accountant review) for the year ended December 31, 2024 Audit procedures applied for the review of financial statements 42210000000000 Performed the evaluation of the taxpayer's internal control. 42210001000000 In case of affirmative answer to the previous index, retains evidence of the internal control evaluation in its working papers. 42210002000000 Detected weaknesses or deviations related to the taxpayer's internal control structure with repercussions on its fiscal situation. Note: in case of affirmative answer, describe the irregularities in the report on the review of the fiscal situation. 42210003000000 As a consequence of the performance of its work, proposed financial adjustments that affected the taxpayer's fiscal situation. 42210004000000 As a consequence of the performance of its work, found differences in immaterial items that may have fiscal repercussions 42210005000000 In case of affirmative answer to the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected by the date of sending the fiscal opinion the following: 42210006000000 Items that the taxpayer incorrectly deducted in the Income Tax. 42210007000000 Income that the taxpayer omitted in the Income Tax.

Monday, January 20, 2025 OFFICIAL GAZETTE 785 42210008000000 Income that the taxpayer omitted in the Value Added Tax. 42210009000000 Improper credits made against the Income Tax. 42210010000000 Improper credits made against the Value Added Tax. In case of negative answer, explain the reasons in the report on the review of the taxpayer's fiscal situation. 42210011000000 In case of having detected in its audit any irregularity indicated in indices 42210006000000 to 42210010000000, indicate if it revealed any qualification in the report on the review of the taxpayer's fiscal situation. 42210012000000 In case of having answered affirmatively in index 42210004000000 revealed this circumstance in the report on the review of the taxpayer's fiscal situation. According to its audit tests, the scope thereof, and with the evidence it retains in its working papers, answer if it ensured that the taxpayer complied with the following: 42210013000000 The taxpayer received advice from an expert from management in fiscal matters. In case of affirmative answer, indicate: 42210014000000 Evaluated the competence, capacity, and objectivity of the management expert in fiscal matters. 42210015000000 Obtained knowledge of the expert's work. 42210016000000 Evaluated the adequacy of the expert's work. 42210017000000 If the taxpayer obtained a written document. Income Tax (ISR) Deductions (ISR) 42210018000000 In case that the taxpayer has not complied with what is provided in indices 42D166000 to 42D176000 of the fiscal diagnosis, it was proposed that the corresponding items be made non-deductible. 42210019000000 In case of affirmative answer, the taxpayer filed supplementary declarations due to this review.

786 OFFICIAL GAZETTE Monday, January 20, 2025 Multiple information declaration 42210020000000 Verified the information contained in the annex of operations carried out through trusts (for the purposes of Article 76, fraction XIII, of the LISR). 42210021000000 Verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of Article ninth of the transitional provisions of the LISR 2014, fraction X). 42210022000000 Verified the information contained in the annex information on residents abroad (for the purposes of Article 76, fraction VI, of the LISR). 42210023000000 Verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of Article 178, of the LISR). 42210024000000 Verified the information contained in the annex of operations carried out through trusts (for the purposes of Article 76, fraction XIII, of the LISR). Preferential tax regimes 42210025000000 Verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax Obligations (VAT) 42210026000000 In case that the taxpayer has not complied with what is provided in indices 42D284000 and 42D285000 of the fiscal diagnosis, the corresponding corrections were proposed. 42210027000000 In case of affirmative answer the taxpayer filed supplementary declarations due to this review. Credit (VAT) 42210028000000 In case that the taxpayer has not complied with what is provided in indices 42D286000 to 42D290000 of the fiscal diagnosis, it was proposed that the corresponding corrections be made. 42210029000000 In case of affirmative answer the taxpayer filed supplementary declarations due to this review.

Monday, January 20, 2025 OFFICIAL GAZETTE 787 Index Concept Data to provide Transfer pricing questionnaire (public accountant review) For the year ended December 31, 2024 According to its audit tests, the scope thereof, and with the evidence it retains in its working papers, answer if it ensured that the taxpayer complied with the following: Insufficient capitalization (for the purposes of Article 28, fraction XXVII of the LISR) 42220000000000 Verified if the taxpayer complied with what is provided by Article 28, fraction XXVII of the LISR. 42220001000000 Detected any non-compliance with what is provided by Article 28, fraction XXVII of the LISR. 42220002000000 Amount of non-deductible interest due to insufficient capitalization. In case of considering fiscal accounts for the calculation, indicate the amount of: 42220003000000 Capital contribution accounts. 42220004000000 Net fiscal profit and reinvested net profit. 42220005000000 In case of having observed that the taxpayer's answers to indices 42130108000000 and/or 42130115000000, of annex 13, were not correct and led to a fiscal non-compliance, indicated any qualification in its report on the review of the fiscal situation. 42220006000000 In addition to having answered affirmatively index 42220005000000, indicated any qualification in its opinion. Supporting documentation for transfer prices (transfer pricing study) for transactions with related parties residing abroad (for the purposes of Article 76, fraction IX of the LISR) 42220007000000 Verified that the taxpayer formally complied with this fiscal obligation. 42220008000000 In case of non-compliance by the taxpayer, transactions with related parties that represented a cost or expense to it were considered as deductible. 42220009000000 In case of non-compliance by the taxpayer with this fiscal obligation, mentioned such circumstance as a qualification in its report on the review of the fiscal situation. 42220010000000 In case of non-compliance by the taxpayer, mentioned such circumstance as a qualification in its opinion. Verified that the supporting documentation for transfer prices, for transactions with related parties residing abroad (for the purposes of Article 76, fraction IX of the LISR), included the following: Note: the questions referred to in indices 42220011000000 to 42220028000000 will only be answered if 'yes' has been answered in line 42130032000000 of annex 13.

788 OFFICIAL GAZETTE Monday, January 20, 2025 42220011000000 1) name, denomination or trade name, address, and tax residence, of the related persons with whom operations were celebrated. 42220012000000 2) that all related parties will be considered according to the definition contained in Article 179, paragraphs fifth and sixth of the LISR. 42220013000000 3) documentation that demonstrates the direct and indirect participation between the related parties. 42220014000000 4) information relative to the functions or activities for each type of operation evaluated. 42220015000000 5) information relative to the assets used in each type of operation evaluated. 42220016000000 6) information relative to the risks assumed in each type of operation evaluated. 42220017000000 7) information and documentation on transactions with related parties and their amounts, for each related party and for each type of operation evaluated. 42220018000000 8) method applied in accordance with Article 180 of the LISR for each type of operation evaluated. 42220019000000 9) information and documentation on comparable operations or companies for each type of operation evaluated. 42220020000000 10) it was identified in the accounting records that all transactions with related parties residing abroad were duly recorded. 42220021000000 In case that any of the points previously referred to has not been complied with, indicate if it mentioned such circumstance in its report on the review of the fiscal situation. 42220022000000 In case that any of the points previously referred to has not been complied with, indicate if it mentioned such circumstance in its opinion. 42220023000000 Verified that in the supporting documentation for transfer prices it was concluded that the operations celebrated with related parties residing abroad by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations. 42220024000000 In case of a negative conclusion, indicate if it revealed any qualification in the report on the review of the taxpayer's fiscal situation. 42220025000000 In case of a negative conclusion in the supporting documentation, indicate if it revealed any qualification in the opinion. 42220026000000 In case that in the supporting documentation for transfer prices it suggested a transfer pricing adjustment that the taxpayer did not make, revealed any qualification in the report on the review of the taxpayer's fiscal situation. 42220027000000 In case that the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, revealed any qualification in the opinion. 42220028000000 In these last cases, considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. Information declaration of transactions with related parties residing abroad (for the purposes of Article 76, fraction X of the LISR) 42220029000000 Verified the timely presentation of the information of the transactions with related parties residing abroad, carried out during the immediate previous year (annex 9 DIM).

Monday, January 20, 2025 OFFICIAL GAZETTE 789 42220030000000 Verified if the figures reported in that declaration coincide with those manifested in the documentation referred to in Article 76, fraction IX of the LISR (transfer pricing study). 42220031000000 Verified from a formal point of view the correct filling of the information of the transactions with related parties residing abroad, carried out during the immediate previous year (annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for transactions with related parties residing abroad (for the purposes of Article 76, fraction IX of the LISR). 42220032000000 In case of having observed errors in the filling, mentioned such circumstance as a qualification in its report on the review of the taxpayer's fiscal situation. In case of negative answer, specify: 42220033000000 Considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. 42220034000000 In case of non-compliance mentioned such circumstance as a qualification in its report on the review of the taxpayer's fiscal situation. 42220035000000 In case of non-compliance mentioned such circumstance as a qualification in its opinion. Annual information declarations of related parties (for the purposes of Article 76-A, fraction X of the LISR) of 2023 presented in 2024 42220036000000 Verified the timely presentation of the master information declaration of related parties of the multinational corporate group corresponding to the fiscal year of 2023. 42220037000000 Verified the timely presentation of the local information declaration of related parties corresponding to the fiscal year of 2023. 42220038000000 Verified the timely presentation of the country-by-country information declaration of the multinational corporate group corresponding to the fiscal year of 2023. 42220039000000 In case of having observed errors in the filling of the annual information declarations of related parties corresponding to the fiscal year of 2023, mentioned such circumstance as a qualification in its report on the review of the taxpayer's fiscal situation. Compliance with the obligation regarding transactions with related parties (for the purposes of Article 76, fraction XII of the LISR) 42220040000000 Verified that there is documentary evidence from which it can be concluded that accumulated income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations. 42220041000000 In case of negative answer, considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. 42220042000000 In case of a negative conclusion in the documentary evidence, indicate if it revealed any qualification in the report on the review of the taxpayer's fiscal situation. 42220043000000 In case of a negative conclusion in the documentary evidence, indicate if it revealed any qualification in its opinion.

790 OFFICIAL GAZETTE Monday, January 20, 2025 42220044000000 Verified in the documentary evidence referred to in index 42220040000000 the application of the transfer pricing methods established in Article 180 of the LISR in the terms of the third paragraph of the cited article. 42220045000000 In case of not having applied them, indicate if it revealed any qualification in the report on the review of the taxpayer's fiscal situation, or in its opinion. Transactions with related parties national related parties reported 42220046000000 In case of having indicated 'yes' in index 42D032000 of annex "general data", verified that the information declaration for its transactions with related parties residing abroad (For the purposes of Article 76, fraction X of the LISR, annex 9 of the DIM) includes transactions with related parties residing in national territory. 42220047000000 In case of having indicated 'yes' in index 42130151000000 of annex 13, verified that the information declaration for its transactions with related parties residing abroad (For the purposes of Article 76, fraction X of the LISR, annex 9 of the DIM) includes transactions with related parties residing in national territory. Transfer pricing adjustments 42220048000000 Verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions, that all the requirements established in rule 3.9.1.3. of the RMF 2024 were met. Interest considered as dividends (for the purposes of Article 11 of the LISR) 42220049000000 In case of having observed that the taxpayer's answers to indices 42130067000000 and/or 42130068000000 of annex 13 were not correct and led to a fiscal non-compliance, indicated any qualification in its report on the review of the taxpayer's fiscal situation, or in its opinion. Transfer pricing methodology (for the purposes of Article 180 of the LISR) for transaction with related parties 42220050000000 Verified that in the supporting documentation for transfer prices, there is evidence that it attempted to apply first the comparable uncontrolled price method (provided for in Article 180, fraction I of the LISR) for each of its transactions with related parties that it validated in its transfer pricing studies. 42220051000000 Observed any inconsistency of a formal nature, by the taxpayer in the answers to the information of the taxpayer regarding its transactions with related parties. 42220052000000 In case of affirmative answer, revealed any qualification in the report on the review of the taxpayer's fiscal situation, or in its opinion. Sincerely. Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.- Rubric.