Aside from the established in the applicable legal provisions, we do not accept under any circumstance offers, credits, applications for, nor we receive any type of bribery, gratifications, gifts, benefits, or under-covered illicit amounts or non-ethical payments. Such prohibition rules in every location where DESC operates.

No exception is included, even in case of possible local custom and usage or competitive conditions.

We don’t illegally give money or any kind of gratification to third parties with some purpose.

It is forbidden to offer a negotiation depending on a gift, a courtesy or any other received benefit.

• No Intimidation conducts. Meaning upsetting attitudes, threats, physical or verbal violence towards collaborators and employees to make them to do some work or task.
• No use of inappropriate language (verbal or non-verbal). No nicknames, offensive or discriminatory descriptions for any of the staff members at DESC or its groups of interest.
• No insulting, offensive statements, slanders, or mistreats to coworkers, managers, collaborators, etc.
• No bullying. We don’t allow any conduct that depreciates any person’s dignity causing hostility or offensive work environment.
• No sexual harassment. We prohibit asking for sexual favors in exchange of rewards, work promotions as well as all those related misbehaviors observed in public laws.
• No request for economic compensation on employee’s recruitment and hiring processes carried out in DESC.
• It is forbidden to consume, distribute, transport, sell or possess any kind of prohibited drug or substance, also the use of alcohol within our facilities and working hours.
• It is forbidden to possess, offer, or act under the influence of any prohibited drug or substance during working hours within DESC facilities, or in any event sponsored by the Group.
• No discrimination of sex, civil status, age, religion, race, physical capabilities, nationality, health condition, political preference, or social class.
• No damage to DESC image, its companies, and brands.
• We report acts against the present Code.

Aside from the established in the applicable legal provisions, to commit a fraud with financial information is:

• Malicious distortion of accounting books, with information that does not represent the real financial situation of DESC.
• Not revealing operations with third parties or perform these types of operations over the limits established by the applicable regulation.
• Create fictitious operations like sales, purchases, expense reports, credits, as well as the modification of documents related to any trading activity, among others.
• Omit or fail to inform about any serious financial or operative inconsistency.
• Employees must never forge signatures, documents or distort the real nature of transactions.
• Employees must make sure that the accountancy books, files and accounts for which they are responsible faithfully show all performed transactions based on current financial reporting standards and internal control system in DESC.
• Comply with financial policies and procedures; report every detected deviation.
• Employees must follow the guidelines issued by DESC as well as all applicable regulations in regard to maintenance, protection and destruction of documents.

Operations (money transfers, services, obligations) between related parties must comply with values and market conditions and be revealed according to financial reports standards, along with the corresponding corporate bodies observing its relevance and applicable legal provisions.

Directors and employees in general are restricted to hiring relatives, collaterals, or politicians in the following cases:

• As employees for positions which are direct or indirectly related or have influence.
• As suppliers for services and goods.

Exception to the above must only exist with previous approval of the immediate superior Director.

At DESC we comply with the applicable provisions derived from the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin in Mexico, identifying and reporting commercial operations where contracts are entered into or business relationships are established with natural or legal persons, national or foreign, considered Vulnerable Activities and / or make or receive payments in cash, coins and precious metals in accordance with the Law, either as the entity that habitually performs Vulnerable Activities, or as a Client or User of a third party in a Vulnerable Activity.

Aside from the established in the applicable legal provisions and based on the Federal Law on Money Laundering Prevention and Identification of Operations with Resources of Illicit Origin, commercial transactions must only be held with customers and suppliers whose identity, reputation and activities are provable and legitimate. Staff at DESC must comply with national and international regulations on this matter.

We do not relate to taxpayers with non-existing commercial operations supported by fiscal receipts, in other words, those without the assets, staff, infrastructure, material capacity to provide (direct or indirectly) the required services, or produce, trade, or deliver the goods described in such receipts or documents.

Collaborators and third parties acting under DESC name and representation must know and observe the applicable legal provisions regarding money laundry prevention and terrorism financing to avoid the use of the Group’s services and products to hide or simulate the origin of illicit resources.