Distribuidora Internacional de Alimentación S A : 2021 Consolidated Non-Financial Information Statement

This version of our report is a free translation of the original, which was prepared in Spanish. All possible care has been taken to ensure that the translation is an accurate representation of the original. However, in all matters of interpretation of information, views or opinions, the original language version of our report takes precedence over this translation.

Independent verification report

To the shareholders of Distribuidora Internacional de Alimentación, S.A.:

Pursuant to article 49 of the Code of Commerce, we have verified , with the scope of a limited assurance engagement, the Consolidated Statement of Non-Financial Information ("SNFI") for the year ended 31 December 2021 of Distribuidora Internacional de Alimentación, S.A. (Parent company)

and subsidiaries (hereinafter "DIA" or the Group) which forms part of the accompanying DIA's consolidated management report.

The content of the consolidated management report includes information additional to that required by current mercantile legislation in relation to non-financial information, which has not been covered by our verification work. In this respect, our work was limited solely to verifying the information identified in "Appendix I: Table of contents of Act 11/2018 vs. GRI Indicators / Reporting Criteria" included in the accompanying consolidated management report.

Responsibility of the directors of the Parent company

The preparation of the SNFI included in DIA's consolidated management report and the content thereof, are the responsibility of the directors of Distribuidora Internacional de Alimentación, S.A. The SNFI has been drawn up in accordance with the provisions of current mercantile legislation and following the criteria of the Sustainability Reporting Standards of the Global Reporting Initiative ("GRI

Standards") selected as per the details provided for each matter in the "Appendix I: Table of contents of Act 11/2018 vs. GRI Indicators / Reporting Criteria" of the consolidated management report.

This responsibility also includes the design, implementation and maintenance of the internal control considered necessary to allow the SNFI to be free of material misstatement due to fraud or error.

The directors of Distribuidora Internacional de Alimentación, S.A. are also responsible for defining, implementing, adapting and maintaining the management systems from which the information required to prepare the SNFI is obtained.

Our independence and quality control

We have complied with the independence requirements and other ethical requirements of the International Code of Ethics for Professional Accountants (including International Independence

Standards) issued by the International Ethics Standards Board for Accountants ("IESBA Code") which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.

Our firm applies International Standard on Quality Control 1 (ISQC 1) and accordingly maintains a comprehensive system of quality control, including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

PricewaterhouseCoopers Auditores, S.L., Torre PwC, Pº de la Castellana 259 B, 28046 Madrid, España

Tel.: [phone], Fax: [phone],www.pwc.es

R. M. Madrid, hoja 87.250-1, folio 75, tomo 9.267, libro 8.054, sección 3ª

Inscrita en el R.O.A.C. con el número S0242 - CIF: B-79 031290

The engagement team consisted of professionals specialising in Non-financial Information reviews, specifically in information on economic, social and environmental performance.

Our responsibility

Our responsibility is to express our conclusions in a limited assurance independent report based on the work we have performed. We carried out our work in accordance with the requirements laid down in the current International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements other than Audits or Reviews of Historical Financial Information (ISAE 3000 Revised) issued by the International Auditing and Assurance Standards Board (IAASB) of the International

Federation of Accountants (IFAC) and in the Guidelines for verification engagements of the Statement of Non-Financial Information issued by the Spanish Institute of Auditors ("Instituto de Censores Jurados de Cuentas de España").

In a limited assurance engagement, the procedures performed vary in nature and timing of execution, and are less extensive, than those carried out in a reasonable assurance engagement and accordingly, the assurance provided is also lower.

Our work consisted of posing questions to management as well as to the various units of DIA that were involved in the preparation of the SNFI, of the review of the processes for compiling and validating the information presented in the SNFI, and in the application of certain analytical procedures and review procedures on a sample basis, as described below:

• • Meetings with the Distribuidora Internacional de Alimentación, S.A. personnel to understand the business model, policies and management approaches applied, principal risks relating to these matters and to obtain the information required for the external review.

• • Analysis of the scope, relevance and integrity of the content of the SNFI for the year 2021, based on the materiality analysis carried out by DIA and described in section "5.3

  Materiality", taking into account the content required by current mercantile legislation.

• • Analysis of the procedures used to compile and validate the information presented in the SNFI for the year 2021.

• • Review of information relating to risks, policies and management approaches applied in relation to material matters presented in the SNFI for the year 2021.

• • Verification, by means of sample testing, of the information relating to the content of the SNFI for the year 2021 and that it was adequately compiled using data provided by the sources of the information.

• • Obtaining a management representation letter from the directors and management of the Parent company.

Conclusion

Based on the procedures performed in our verification and the evidence we have obtained, nothing has come to our attention that causes us to believe that the SNFI of Distribuidora Internacional de Alimentación, S.A. and its subsidiaries, for the year ended 31 December 2021 has not been prepared, in all material respects, in accordance with the provisions of current mercantile legislation and following the criteria of the GRI Standards selected as per the details provided for each matter in the "Appendix I: Table of contents of Act 11/2018 vs. GRI Indicators / Reporting Criteria" of the consolidated management report.

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Emphasis of matter

The Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 relating to the establishment of a framework to facilitate sustainable investments, establishes the obligation to disclose information on the manner and extent to which the company's activities are associated with economic activities that are considered to be environmentally sustainable in relation to the objectives of climate change mitigation and adaptation to climate change for the first time for the year 2021, provided that the SNFI is published as of 1 January 2022. Consequently, comparative information on this matter has not been included. In addition, information has been included in respect of the criteria that the directors of DIA have chosen to apply that, in their opinion, best allow compliance with the new obligation and that are defined in note "Appendix II: Taxonomy" of the SNFI. Our conclusion has not been modified in relation to this matter.

Use and distribution

This report has been drawn up in response to the requirement established in current Spanish mercantile legislation and therefore may not be suitable for other purposes and jurisdictions.

PricewaterhouseCoopers Auditores, S.L.

Pablo Bascones Ilundáin

8 April 2022

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2021 Consolidated Non-Financial Information Statement

(Free translation from the original in Spanish. In the event of discrepancy, the Spanish-language version prevails.)

2021 CONSOLIDATED NON-FINANCIAL

INFORMATION STATEMENT

Distribuidora Internacional de Alimentación, S.A. and its subsidiaries have prepared the consolidated non-financial information statement in accordance with the requirements of Act 11/2018 of 28 December, amending the Code of Commerce, the consolidated Spanish Companies Act approved by Royal Legislative Decree 1/2010 of 2 July, and Act 22/2015 of 20 July on the Auditing of Annual Accounts, with regard non-financial reporting and diversity. This report is part of DIA Group's 2020 Consolidated Directors' Report.

Distribuidora Internacional de Alimentación, S.A. Edificio TRIPARK - Parque Empresarial - C/ Jacinto Benavente 2A 28232 Las Rozas de Madrid - Madrid

Tel.: [phone] - Fax: [phone] -www.diacorporate.com

C.I.F. A-28164754 - Sociedad inscrita el 9 de diciembre 1966 en el Registro Mercantil de Madrid al Tomo 2.063 de Sociedades, folio 91, hoja 11.719

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2021 Consolidated Non-Financial Information Statement

EVEN CLOSER

Distribuidora Internacional de Alimentación, S.A. Edificio TRIPARK - Parque Empresarial - C/ Jacinto Benavente 2A 28232 Las Rozas de Madrid - Madrid

Tel.: [phone] - Fax: [phone] -www.diacorporate.com

C.I.F. A-28164754 - Sociedad inscrita el 9 de diciembre 1966 en el Registro Mercantil de Madrid al Tomo 2.063 de Sociedades, folio 91, hoja 11.719

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