1. New Information Requirements for Transfer Pricing Fiscal Year 2009 June 16th, 2010

2. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. Tax Report: Transfer Pricing Exhibit and Questionaire General: Transfer pricing report: -Confirm the taxpayer has TP report -Verify that the report includes the requirements of information mentioned in Art. 86 of the MITL -Report any differences in the amounts of the intercompany transactions declared in the TP report, Tax Report and Informative Tax Return Transfer pricing adjustments: -Mention any adjustment made due to the application of the TP report; -by the application of the TP report of a related party; and -by an audit conducted by a foreign authority 2New Information Requirements for Transfer Pricing

3. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. Tax Report: Transfer Pricing Exhibit and Questionaire Maquiladoras: Confirmation of the validity of the maquila program during 2009 Option applied by the company: Safe Harbor or Transfer Pricing Study Net value of the M&E owned by the parent company (dollars and pesos) Segmented financial information: maquila and non-maquila operation -Confirm the company has accounting systems to segment the information reasonably -Was the segmentation reviewed by the auditor? -Not obligatory for 2009 3New Information Requirements for Transfer Pricing

4. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. Informative Return for Maquiladoras and Export Manufacturing Companies This tax return is for the maquiladoras that implemented Safe Harbor Provide information about the Safe Harbor calculation, for example the amount of the assets owned by the parent company and the cost and expenses incurred in the provision of the services Amount of the maquila income, tax income, and the credit estimated by the application of the Maquila Decree of October 2003 4New Information Requirements for Transfer Pricing

5. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C.