PRECIADO & RUIZ, S.C. [hereinafter "PRECIADO&RUIZ"] informs you by means of this PRIVACY NOTICE [hereinafter the "NOTICE"]: the way in which your personal data will be obtained, treated and safeguarded, as well as the information considered as confidential by virtue of the existence of a direct legal relationship between you and PRECIADO&RUIZ, which may originate primarily in your capacity as a customer, but this is not limited to our customers and therefore in this NOTICE reaches even our suppliers, service providers and third parties involved in which directly translates the obligation, by the same line of business in the obligation to keep and respect due confidentiality regarding the treatment and care of personal data and information considered as sensitive, which is obtained and used in the pursuit of our legal relationship and thereby comply with the provisions of the Federal Law for the Protection of Personal Data Held by Private Parties [hereinafter the "Law"]; which has general and mandatory application only within the United Mexican States, and to which PRECIADO&RUIZ is obliged to proceed according to this NOTICE.

PRECIADO&RUIZ, in order to provide personalized attention to you in compliance with this NOTICE, particularly with what is stated in Article 16 of the Law, makes available the following contact information:

1. ADDRESS: Avenida "Hidalgo", Number 2375; Colonia Vallarta Norte, in Guadalajara, Jalisco. CP. 44690.
2. CONTACT PHONES: (33) 1816.9777 and/or (33) 1816.9700.
3. PERSON TO CONTACT: Iván Preciado
4. E-MAIL: ivan@preciadoruiz.com
5. OFFICIAL WEBSITE: www.preciadoruiz.com

• PURPOSES OF THE USE OF YOUR DATA:

PRECIADO&RUIZ, is a civil society dedicated primarily to provide its clients with services of a professional nature:

(i) accounting and tax, including: (a) financial reports; (b) tax reports; (c) reports for the IMSS and INFONAVIT; (d) reports on share disposals; (e) purchase audit reports also known as "due diligence"; (f) reviews of previously agreed procedures; (g) reports on transactions considered as vulnerable in accordance with the Federal Law for the Prevention and Identification of Transactions with Illicit Proceeds, commonly known as the "anti-money laundering law".

(ii) corporate and business institutionalization and internal control strategies, which generally include: (a) design and implementation of internal control processes and mechanisms within the company and/or business, training and monitoring of the operation of the accounting and tax area of the company; (c) creation of family protocols and control mechanisms for companies located in this section (-family businesses-); (d) Advice and valuation of positions for the integration of board of directors and corporate, entrepreneurial or business administration bodies; (e) services of bank of directors; (f) advice on tax and regulatory regimes that have to do with SOCAPS, SOFOMES and RASCAP.

(iii) control and advice on payroll and payroll-related calculations, a situation which, by its very nature, encompasses a series of procedures unique to each client and among which the following concepts are carried out: (a) preparation and updating of accounting related to payroll; (b) preparation and training to prepare the payroll of the company and/or business; (c) determination and total contributions and taxes; (d) advice to implement solutions, programs or human capital technologies through third parties.

(iv) services oriented to the educational process and personnel coaching: in general, and because of the client's needs, the company provides its clients with specialized services for personnel training focused on content and resource management (in any business), which in general consist of: (a) elaboration of training plans and course delivery; (b) diagnosis and competence of personnel development skills, as well as the way to evaluate and self-evaluate the same; (c) management and monitoring of goals, processes, quality schemes and productive linkage; (d) training for the management and probable certification in mechanisms given by the SEP, including in frameworks and companies dedicated to education, such as colleges and schools; (e) marketing consulting; (d) study, analysis and creation of strategies for the educational methodology in the company and/or business.

PRECIADO&RUIZ in this regard, would need to obtain from you, by way of example but not limited to, the following information: (i) copy of official identification, (ii) data and/or copies of deeds or titles of ownership, as well as powers of attorney, (iii) RFC cards, (iv) taxpayer identification number (RFC), and (v) the following information, (iv) tax situation, (v) business strategies, (vi) capital flow budgets; (vii) databases of debtors and creditors; (viii) shareholding structure and information on shareholders and business investors; (ix) invoicing and collection; (x) staffing levels; (xi) nominal expenses; (xii) income statements; (xiii) balance sheets; (xiv) training strategies; (xv) legal situation and especially that related to procedures related to the tax authorities; (xvi) internal manuals and procedures for personnel management as well as educational schemes and procedures; (xvii) and others related to the procedures and management of fiscal and accounting information of the company.

Notwithstanding the above, if you are in the assumption of acquiring our services for training plans and corporate and personal learning strategies, it is feasible that we also gather information that has to do with the situational and functional procedures that you have to cover these aspects, as well as to work on all those improvements and procedures that need to be resolved based on studies and customized or standardized projections for each specific service.

• CONSENT AND PROVISION OF DATA AND INFORMATION.

In this sense, PRECIADO&RUIZ makes of your reliable knowledge that the information is not collected by PRECIADO&RUIZ own account, but it must be provided by the client or potential client; same situation for suppliers, service providers and third parties involved with PRECIADO&RUIZ. Therefore, and in the broadest way that by law there is room to use the services offered by PRECIADO&RUIZ in any of its modalities: You accept and aware, expressly or tacitly that PRECIADO&RUIZ make use of the same for the purposes that are pursued by accepting the provision of our services, as well as analysis and sales and / or marketing work necessary to achieve a commercial closure between you and PRECIADO&RUIZ.

• REFUSAL OF THE USE AND/OR DISCLOSURE OF YOUR DATA TO THIRD PARTIES.

For no reason, PRECIADO&RUIZ carries out any disclosure of your confidential information to third parties; therefore, if you have any notion that this provision could be violated, please and in the most attentive way communicate us this situation by the means previously indicated.

Notwithstanding the foregoing, if there is a need to disclose your information, PRECIADO&RUIZ will previously inform you of this situation so that you can approve or not such transfer of information, but it must always have the character of indispensable relationship for the fulfillment of the legal relationship that binds you to PRECIADO&RUIZ . An example of this could be to request the professional services of lawyers or experts in other matters that serve to strengthen any need of the corporate purpose and services provided by PRECIADO&RUIZ. This consent may be verbal if you wish, or work in physical medium for documentation.

The previous paragraph does not fit, however, in the case that you wish to acquire training and/or integral corporate consulting services; for which it is indispensable that in the relationship of third parties involved in this subject and/or as service providers to fulfill their mission they need to know that information that is indispensable and necessary to fulfill their mission; therefore, in these cases the consent is understood as express from the moment that the service is accepted.

• EXERCISE OF YOUR RIGHTS A.R.C.O.

It is your responsibility, as the owner of the information and personal data provided, subject to this NOTICE, that they are true and real.

For such effects, PRECIADO&RUIZ is obliged to have an adequate treatment of the data provided by you according to the parameters indicated by the LAW, and for which it points out the following:

PROTECTION POLICY AND MECHANISMS

FOR THE HANDLING OF PERSONAL DATA HELD BY PRECIADO&RUIZ

We must have in clear that the civil society that conforms PRECIADO&RUIZ will incorporate the mechanisms of protection of Information that from the professional knowledge of its workers and/or service providers can acquire to assure them, but always as far as the real and economic possibilities of PRECIADO&RUIZ and that objectively correspond to it; same that at all times will be those that reasonably avoid deviations and its alteration, loss, consultation or unauthorized treatment.

PRECIADO&RUIZ will not disclose the Information to third parties, except and provided that: (i) the User expressly authorizes it, (ii) it is required by law, decree or administrative resolution, in compliance with a court order, (iii) it is used to avoid causing damage to their property or to third parties and the dissemination of the information serves to identify, locate or carry out legal actions against those who carry out such activities or cause such damage or harm.

If you do not agree with the policies set forth herein, do not provide your information by any means or let us know at the email address provided above.

The owner of the personal information may exercise the following rights

ARCO Rights:

ACCESO, RECTIFICATION, CANCELATION and OPOSITION

The purpose of this information is to revoke consent in accordance with the provisions of the LAW, by sending your request directly to the contact person at the email address indicated above, or by calling the telephone number made available to you, or by going to the address indicated.

In order to exercise your ARCO rights, you must submit the request to the LAW with the points indicated in articles 29 and 31; so that only in this way PRECIADO&RUIZ can answer and process it in relation to articles 28, 30, 32 and others related to the LAW and its regulations.

Such request must contain in general: (a) Name and address or other means to communicate the response to your request; (b) Documents proving your identity or, if applicable, legal representation; (c) A clear and precise description of the personal data with respect to which you are seeking to exercise any of the ARCO rights; (d) The purpose of the request and attach a copy of the elements supporting your request.

PRECIADO&RUIZ will communicate the answer within a term no longer than 20 working days from the reception of the request and the answer will be notified to the holder by the means indicated in the request.

The laws and regulations of different countries may impose different (and even conflicting) requirements on the Internet and the protection of information. PRECIADO&RUIZ being located in Mexico, are and will be governed by the laws of Mexico. If you are located in any other country and contact us, please note that any information you provide to us will be transferred to Mexico, and by submitting your information you authorize this transfer and acceptance of this NOTICE, subject to the applicable laws.

This NOTICE, therefore, does not apply outside the national territory, nor is it valid or prosecutable for events occurring abroad.

• CONTACT BETWEEN YOU AND PRECIADO&RUIZ, AS WELL AS COMPLETION OF THE INFORMATION STUB.

PRECIADO&RUIZ, through its personnel, may contact you directly, or the persons you have indicated for such purposes in the following situations:

1. Inform you of any aspect related to tax and accounting information that is a consequence directly related to the contracted service.
2. Inform you about legal assumptions, if any, that apply or modify any situation that has to do with your accounting and/or tax situation.
3. Notify you of the improvements or business schemes offered by PRECIADO&RUIZ.
4. To make quality surveys on the service provided by PRECIADO&RUIZ, or to evaluate the quality of its exhibitors, its training work and other related in this tenor.
5. Collect missing and necessary information for the provision of the contracted service.

It is of vital importance to inform you that PRECIADO&RUIZ is obliged to keep the information provided by you for the entire duration of the legal relationship that binds you to the company, as well as an extraordinary period of 02 calendar years from the end of the same.

The way to count the previous time, will be taken into account by means of: a document that expressly contains the termination of the legal relationship between the parties, or taking into account the effective payment of the last invoice issued by PRECIADO&RUIZ for such purposes, or on the contrary, the last payment or invoice issued by PRECIADO&RUIZ .

• CHANGES TO THE PRIVACY NOTICE.

PRECIADO&RUIZ reserves the right to make changes or updates to the NOTICE at any time, in order to meet legislative developments, improve internal policies or new requirements for the provision or offering of our services at any time and without notice.

In case there is any change in this Privacy Notice, it will be communicated to holders of the information primarily through the link found within our official website, or in the following way: (i) by sending an email to the account you have provided for communication via email and/or (ii) by publishing a visible notice on the same Web page. We will not be responsible if you do not receive the notification of the change in the Privacy Notice, if there is any problem with your email account or if you did not have access to the Portal for any reason not attributable to PRECIADO&RUIZ.

For your security, please review the contents of this NOTICE at any time you wish, which will also be printed and visible at the reception desk of our domicile.

• REQUIREMENT OF CONFIDENTIALITY AND SECRECY AGREEMENTS.

If it were the case that you need to celebrate an agreement and/or contract of confidentiality and professional secrecy with PRECIADO&RUIZ without a previous legal bond or on the eve of being celebrated, PRECIADO&RUIZ reserves all the right to subscribe it or not.

Date of Last Update: January 3, 2024.