“BMV”

Bolsa Mexicana de Valores, S.A.B. de C.V.

“Cersa”

Cerámica Santa Anita, S.A. de C.V.

“Cinsa”

Cinsa, S.A. de C.V.

“CNBV” o “Comisión”

Spanish acronym for “Comisión Nacional Bancaria y de Valores”, Mexican banking watchdog

“EBITDA”

Acronym for “earnings before interest, taxes, depreciation and amortization”

“Issuer”, “Company”

Grupo Industrial Saltillo, S.A.B. de C.V. o “GISSA”

“Fluida”

Fluida, S.A. de C.V.

“GISSA”

Grupo Industrial Saltillo, S.A.B. de C.V.

“Gray iron”

It is an alloy of iron melt that due to the presence of graphite adopts a "gray" tone when it’s shaped. It is mainly used for the manufacture of blocks and heads for gasoline and diesel engines.

“Nodular iron”

It is a byproduct generated by the controlled infusion of magnesium into a mix of molten iron and low proportions of sulfur and phosphorus. Mainly used for the manufacturing of safety parts in the automotive industry.

“Industria Automotriz Cifunsa”

Industria Automotriz Cifunsa, S.A. de C.V.

“IETU”

Acronym in Spanish for “Impuesto Empresarial a Tasa Única”.

“Industria Limpia”

Certification awarded by the Procuraduría Federal de Protección al Ambiente for those companies that satisfactorily fulfill all the legal requirements that regulate on environmental affairs.

“INPC”

Spanish acronym for “Índice Nacional de Precios al Consumidor”, which is an index that weights inflational changes

“ISO”

English acronym for “International Standarization Organization”, international organism specialized in standardization

“ISR”

Spanish acronym for “Impuesto sobre la Renta”, which is the applicable tax rate for Mexican corporates

“LIBOR”

English acronym for “London Interbank Offered Rate”

“Manufacturas Cifunsa”

Manufacturas Cifunsa, S.A. de C.V.

“NIF”

Spanish acronym for “Normas de Información Financiera”, which were the former corporate reporting standards in Mexico, before the IFRS adoption

“NIIF” o “IFRS”

Spanish acronym for “Normas Internacionales de Información Financiera”, which is equivalent to IFRS “International Financial Reporting standards”

“PROFEPA”

Spanish acronym for “Procuraduría Federal de Protección al Ambiente”

“RNV”

Spanish acronym for “Registro Nacional de Valores”

“Servicios de Producción Saltillo”

Servicios de Producción Saltillo, S.A. de C.V.

“Servicios Industriales Technocast”

Servicios Industriales Technocast, S.A. de C.V.

“TIIE”

It is the Mexican reference rate, banking funding rate at a 28 days period. It is published by the Mexican central bank, Banco de México, at the official journal “Diario Oficial de la Federación”

“Tisamatic”

Tisamatic, S. De R.L. de C.V.

“TLCAN”

Spanish acronym, corresponding to the NAFTA “North American Free Trade Agreement”

“TLCUE”

Spanish acronym for “Tratado de Libre Comercio con la Unión Europea”, corresponding to the free trade agreement with the European Union

“UAFIR”

Spanish acronym for “Utilidad antes de Financieros e Impuesto sobre la Renta”, equivalent to “earnings before interests and taxes”