GLOSSARY

[transparency]

glosSARY

ACKNOWLEDGMENT OF ADHERENCE AND COMPLIANCE

A document that must be signed by our stakeholders upon their initial engagement with DESC and reaffirmed every five years, or earlier if there is any significant change, through which they declare their commitment to fully comply with our Code of Conduct and DESC Policies, as well as their complete understanding and acceptance thereof.

ASSETS

Assets are alltangible and intangible property owned by DESC and its companies, including,without limitation, cash, accounts receivable, inventories, buildings,machinery and equipment, shares and securities, inventions, business plans,patents and trademarks, trade names, corporate identity and image, informationtechnology, as well as the information generated and developed by members ofthe DESC community in the course of their employment activities, among others.

ASSETS

The aggregate of assets, rights, and obligations belonging to a legal entity, Which Constitute The Economic And Financial Resources Through Which The Entity Is Able To Accomplish Its Objectives.

BUSINESS
ETHICS

A set of moral principles that govern conduct within society and business organizations.

BOARD OF
DIRECTORS

It is the governing body of the company responsible for defining its strategy and business direction, and for overseeing its operations and management.

CONFLICT
OF INTEREST

A conflict of interest arises when our personal interests or conduct compromise, or appear to compromise, our ability to act in the best interests of DESC.

CONDUCT

A guidance document that helps members of DESC understand what constitutesappropriate conduct through the values and principles that support the achievement of the company’s mission and vision.

COMMUNITY

Refers to civil society, non-governmental organizations (NGOs), and thecommunities surrounding the Group’s operations.

CONFIDENTIALITY
AGREEMENT

A Confidentiality Agreement entered into by at least two parties for the purpose of sharing confidential information for specific purposes while restricting its public disclosure or use.

CORRUPTION

Abuse of authority by taking advantage of one’s position within the company for personal gain.

CRITERIA

These are the parameters governing the operation of DESC’s various processes. Such parameters may include: Compliance Criteria (Laws, Regulations, etc.) and Performance (growth rates, profitability ratios, etc.).

CONFIDENTIAL
INFORMATION

Confidential Information: Information designated as confidential by the Company or any other obligated person, as well as information expressly classified as confidential in documents, agreements or contracts entered into by the Company, or information that is deemed confidential pursuant to applicable legal provisions and that relates to the registration of Securities with the National Securities Registry (RNV, for its acronym in Spanish), public offerings, or the acquisition or disposition of shares issued by Issuers.

CLOSE FAMILY
MEMBER

A close family member is defined as a spouse, common-law partner, and any relative by blood, civil relationship, or affinity up to the third degree.

CONDUCT
GUIDELINES

These are the documents governing conduct within DESC. Code of Conduct, Policies and procedures, as well as applicable laws and regulations.

DAMAGE
TO ASSETS

Refers to conduct that has a direct or indirect adverse effect on the company’s financial condition.

DAMAGE TO
HUMAN CAPITAL

Refers to conduct that harms individuals, the work environment, or the morale and reputation of an individual or a group of employees.

DESC PHILOSOPHY

It is what an organization is and what it aspires to become. It is the guiding philosophy that is shared among all members of the company, fostering a sense of belonging and commitment to the organization; it encompasses the values that guide the conduct of employees and the overarching objectives the company seeks to achieve over the long term. The elements of the Corporate Philosophy are: its Mission, Vision, Values, and Objectives, all of which are set forth in the DESC Code of Conduct.

DINE

Refers to DINE S.A.B. de C.V. and each of itssubsidiaries within the RealEstate Sector.

DISSENT

Refers to a situation in which two or more individuals hold differing opinions or beliefs.

DISCRIMINATION

Any distinction, exclusion, restriction, or preference that, whether by act or omission, intentional or otherwise, is not objective, reasonable, or proportionate, and that has the purpose or effect of obstructing, restricting, impairing, denying, or nullifying the recognition, enjoyment, or exercise of human rights and fundamental freedoms, when based on one or more of the following grounds: ethnic or national origin, skin color, culture, sex, gender, age, disability, social, economic, physical or mental health or legal status, religion, physical appearance, genetic characteristics, immigration status, pregnancy, language, opinions, sexual orientation, political identity or affiliation, marital status, family status, family responsibilities, native language, criminal record, or any other protected characteristic.

Discrimination also includes homophobia, misogyny, any manifestation of xenophobia, racial segregation, antisemitism, racial discrimination, and any other related forms of intolerance.

ESG COMPLIANCE
LETTER

A letter of compliance and commitment through which suppliers of goods and services affirm their commitment to maintaining best environmental, anti-corruption, and labor practices.

ENVIRONMENTAL SUSTAINABILITY

The ability of an organization to operate profitably without compromising the natural, social, and economic resources that will be required in the future, thereby generating economic, social, and environmental value.

FRAUD

Consists of deception. The perpetrator of the offense obtains assets from another person through deceit; that is, by causing another person to believe in the existence of something that, in reality, does not exist.

INFLUENCE
SIGNIFICANT

Significant influencemeans the power to participate in decisions regarding the operating andfinancial policies of an entity in which an investment is held, withoutexercising control over such entity.

INTERNAL
CONTROL SYSTEM

It is the process designed, implemented, and maintained by DESC’s governing bodies, General Management, and all personnel to provide reasonable assurance regarding the achievement of the entity’s objectives related to the reliability of financial reporting, the effectiveness and efficiency of operations, and compliance with applicable legal and regulatory requirements.

INAPPROPRIATE
CONDUCT OR
MISCONDUCT

Situations in which personal benefit is placed above the values that guide the conduct of DESC members.

INTELLECTUAL
HONESTY

Working with Intellectual Honesty means:

Truthfully expressing our ideas and thoughts.
Respecting the intellectual property rights of others by citing the original source of their ideas.
Communicating thoughts and ideas directly, without attempting to deceive or confuse others or acting with hidden motives.

KUO

Refers to KUO, S.A.B. de C.V., and its affiliated companies and/or subsidiaries.

KEY MANAGEMENT PERSONNEL

Key management personnel or relevant executive officer means any individual who has the authority and responsibility to plan, direct, and manage the activities of the reporting entity.

MOBBING

A pattern of behaviors, actions, or conduct carried out by one or more individuals in a systematic and sustained manner over time, intended to harm the physical and psychological integrity of one or more persons.
It is defined as a series of hostile attitudes and behaviors that are intentionally and repeatedly directed at an individual with the purpose of psychologically destabilizing that person.

MONEY
LAUNDERING

Money laundering is the process by which the origin of funds generated through illegal activities is concealed (such activities commonly include drug trafficking, arms smuggling, corruption, fraud, human trafficking, prostitution, extortion, piracy, tax evasion, and terrorism). The objective of the process, which isgenerally carried out through multiple stages, is to make funds or assetsobtained through unlawful activities appear to derive from legitimate sourcesso that they may circulate freely within the financial system.

MATERIAL NON-PUBLIC INFORMATION

It is the information classified as such under article 362 of the Mexican Securities Market Law (Ley del Mercado de Valores), (which may include acts, facts, or events of any nature that influence or may influence the price of an Issuer’s securities, commonly referred to as material events, and which have not been disclosed by the Issuer to the Investing Public through the stock exchange on which its securities are listed).

NGOs

The term is used to identify organizations that are neither part of the government nor entities whose primary purpose is to generate profit. They are generally established and managed by private citizens who share a common vision and mission; they may receive funding from Governments, other NGOs (such as foundations), or private individuals or companies. Some NGOs, to preserve their independence and impartiality, refrain from accepting government funding and rely on volunteer work.

PROHIBITED
TRANSACTIONS

Transactions contrary to accepted market practices and sound securities market practices, including sham transactions, market manipulation, dissemination of false information, and transactions involving conflicts of interest.

PROFITABILITY

It refers to the returns that have been or may be obtained from a determinedinvestment.

PSYCHOSOCIAL RISK FACTORS (PRFs)

Those factors that may cause anxiety disorders, non-organic sleep-wake disorders, severe stress, or adjustment disorders arising from the nature of the job duties, the work schedule, or exposure to severe traumatic events or workplace violence associated with the work performed.

They include hazardous and unsafe working conditions; workloads that exceed an employee’s capacity; lack of control over work (the ability to influence the organization and execution of work where the process permits); working hours exceeding those established by law; rotating shifts that include night shifts and night shifts without adequate recovery and rest periods; interference with work-family balance; and negative leadership and adverse workplace relationships.

PERSONAL
DATA

Any information relating to an identified or identifiable natural person. This term may be used interchangeably in the singular or plural.
Privacy notice: A physical, electronic, or any other format of document issued by the data controller and made available to the data subject prior to the processing of their personal data, in accordance with article 15 of the Mexican Federal Law on the Protection of Personal Data Held by Private Parties (LFPDPPP, for its acronym in Spanish)
Sensitive data: Personal data concerning the most private sphere of the data subject, or whose improper use may give rise to discrimination or create a serious risk to the individual. In particular, sensitive data includes information that may reveal racial or ethnic origin, present or future health status, genetic information, religious, philosophical, or moral beliefs, trade union membership, political opinions, sexual orientation, and similar information.

POLICIES

A Policy is understood as the set of general guidelines or directives that establish the framework governing DESC’s activities. Policies constitute the highest-ranking internal regulatory instrument within DESC, are authorized by the Chief Executive Officer, and serve as the basis for issuing criteria and procedures.

PROCEDURE

Is the sequential, chronological, and detailed description of related activities. It identifies the positions or administrative units involved and specifies their respective responsibilities, participation, performance indicators, and controls.

RESPONSIBLE SENIOR MANAGEMENT

The individual vested with the delegated authority necessary to authorize the several control matters of the Group:

Employees or managers shall notify and obtain authorization from the Head of the Strategic Business Unit (UEN, for its acronym in Spanish) or the Head of the Service and Control Unit (USyC, for its acronym in Spanish).
Heads of an UEN or USyC shall notify and obtain authorization from DESC’s Chief Executive Officer.
DESC’s Chief Executive Officer shall notify and obtain authorization from the Executive Chairperson and the Board of Directors.

RELATED
PARTIES

Individuals or legal entities that maintain an economic, managerial, or equity relationship enabling them to exercise control or significant influence over the decision-making of another entity. This includes situations where one or more persons directly or indirectly participate in the management, control, or ownership of another entity.

SEXUAL
HARASSMENT

Sexual harassment includes a range of misconduct, from unwelcome behavior to serious abuse that may involve sexual activity. It typically occurs in the workplace or in other environments where objecting to or rejecting such conduct may result in adverse consequences.
It is defined as any unwelcome sexual advance or conduct in the workplace that has the effect of creating an intimidating, hostile, or offensive work environment. Sexual harassment is considered a form of unlawful discrimination and constitutes sexual and psychological abuse.
The definition of sexual harassment may encompass a broad range of conduct, depending on each individual’s understanding of what constitutes harassment, which may give rise to confusion. Typical examples include unwelcome physical contact between coworkers, as well as lewd comments, discussions regarding gender superiority, sexual jokes, requests for sexual favors in exchange for employment-related benefits, and similar conduct.

STRATEGIC
OBJECTIVES

Strategic objectives are the goals and strategies established by an organization to achieve specific long-term results and strengthen its position within a particularmarket. They represent the outcomes the company expects to achieve over aperiod exceeding one year through actions aligned with its mission and inspiredby its vision.

2030 SUSTAINABLE DEVELOPMENT
GOALS

The master plan established by the United Nations to achieve a sustainable future for all. The Goals are interconnected and address the global challenges faced every day, including poverty, inequality, climate change, environmental degradation, prosperity, peace, and justice.

SUSTAINABLE DEVELOPMENT

Development that meets the needs of the present without compromising the ability of future generations to meet their own needs (Brundtland Commission, 1987), achieved by reconciling social, economic, and environmental objectives (Peterson, 1997).

SOCIAL
RESPONSIBILITY

The company’s active and voluntary contribution to social, economic, andenvironmental development, aligned with its business strategy.

The following principles constitute the ethical and strategic foundation of DESC’s policies and governance framework. They serve as guidance for decision-making, organizational conduct, and engagement with stakeholders. Their purpose is to ensure that the Company’s actions are directed toward sustainable development, the creation of shared value, and the strengthening of institutional trust.

Business Integrity and Ethics: acting with transparency, legality, and in compliance with the policies and the Code of Conduct.
Human rights: ensuring fair and safe working conditions while respecting the fundamental rights of every individual.
Inclusion and equity: promoting a diverse, inclusive, and equitable workplace that provides equal opportunities.
Sustainable development: minimizing environmental impacts while maximizing social and economic benefits.
Community engagement: promoting the well-being of the communities.
Accountability: measuring, reporting, and continuously improving Corporate Social Responsibility performance.

WORKPLACE
INCLUSION

The creation of favorable conditions that enable any qualified individual to participate in the labor market. Such conditions must be free from discrimination and provide equal opportunities with respect to hiring, retention, compensation, and promotion, in accordance with all rights and obligations established under the Mexican Federal Labor Law (Ley Federal del Trabajo).