Investor Presentaiton

76 Issuance of CBFIS- As of December 31, 2013 the issuance of CBFIs as a part of the equity is integrated by: Concept Price Initial contribution: Cash contribution: 162,452,028 issued CBFIS 18.50 Contribution in kind: 95,882,190 issued CBFIS 18.50 Issuance costs Total issuance of outstanding CBFIs 3,000,000 CBFIs in treasury Total issuance of CBFIS Reserves- ST Flat tax - This tax is levied on the sales of godos, the provision of independent services and the granting of temporary use or enjoyment of property, less certain authorized deductions, under terms defined in the Act. Both, income and deductions, and certain tax credits, are determined based on cash flows for each year at the rate of 17.5%. Beginning in 2014 the flat tax was repealed. Equity The tax payable is the greater of the income tax and the flat tax. 3,005,362,518 1,773,820,515 4,779,183,033 (237,399,113) 4,541,783,920 The deferred income taxes are calculated on the basis of income tax at the rate applicable to the period in which the reversal of the temporary difference corresponding expected. a. Income taxes recognized in results Deferred income tax $ 74,861 55,500,000 b. As of December 31, 2013, the concepts that comprise the deferred income tax are as shown: $ 4,597,283,920 Property, furniture and equipment Employee benefits S 942 73,919 $ 74,861 Executive share-based compensation reserve - The effect resulting from the executive share-based compensation reserve is determined in accordance to IFRS 2, Share-based Payments, and is measured at fair value which is the market value of the equity instruments at the grant date, as mentioned in note 9d. 11. Income tax Fibra INN qualifies as a transparent entity in Mexico in accordance to Income Tax Law. Therefore, all proceeds resulting from the Trust's operations are attributable to the holders of CBFIs and the Trust is not subject to income tax in Mexico. 12. Employee benefits The movement in the defined benefit obligation during the year is shown below: a. Defined benefit plans Defined benefit obligation as of March 13 Current service cost Actuarial gains recognized in the income statement Defined benefit obligations as of December 31 In order to maintain its FIBRA status, the Tax Administration Service established, in Articles 223 and 224 of the Income Tax Law, that Fibra INN must annually distribute at least 95 percent of its net tax result to CBFIs holders of Fibra INN. The holders of CBFIS confirmed their agreement that the Trustee complies with its obligations as required by the IETU Law and thus determines taxable income in accordance with Clause V of Rule 1.4.4.3 of the 2013 Miscellaneous Tax Resolution. The Trust's subsidiary is subject to income tax and flat tax. Income tax - The rate was 30% for 2013, and under the new 2014 Income Tax Law ("2014 Act") it will continue at 30% for subsequent years. b. Cost recognized in profit or loss Current service cost Interest cost Total defined benefit cost $ 127,721 150,209 (31,533) ST $ 246,397 ST 24,399 125,810 $ 150,209 77

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