Distribuidora Internacional de Alimentación S A : Interim Consolidated H1 2021

Distribuidora Internacional de

Alimentación, S.A., and

Subsidiaries

Condensed Consolidated Interim

Financial Statements and

Condensed Consolidated Interim

Directors' Report

for the six-month period

ended 30 June 2021

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

Distribuidora Internacional de Alimentación, S.A. and Subsidiaries

CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

For the six-month period ended 30 June 2021

I Condensed consolidated statements of financial position

II Condensed consolidated income statements

1. Condensed consolidated statements of comprehensive income IV Condensed consolidated statements of changes in equity
   V Condensed consolidated statements of cash flows
   VI Explanatory notes to the condensed consolidated interim financial statements 1 Corporate information
   2 Basis of presentation
   3 Information on operating segments
   4 Property, plant and equipment
   5 Intangible assets
   6 Financial assets
   7 Investments accounted for using the equity method
   8 Other assets
   9 Inventories
   10 Cash and cash equivalents
   11 Equity
   12 Financial liabilities
   13 Provisions
   14 Tax assets and liabilities and income tax
   15 Long-term incentive plans and share-based payment transactions 16 Revenue

1. Other income and expenses
2. Commitments and contingencies
3. Related parties
4. Other Information
5. Events after the Reporting Period