The benefit obtained as a result of a positive difference between the purchase price of a property and the asking price in an economic operation or transaction.

Spanish acronym for the Mexican Stock Exchange (Bolsa Mexicana de Valores, S.A.B. de C.V.).

Spanish acronym for the Real Estate Securities (Certificados Bursatiles Fiduciarios Inmobiliarios) issued by the Trustee in accordance to the Trust Agreement.

Spanish acronym for the Mexican National Banking and Securities Commission (Comision Nacional Bancaria y de Valores).

Refers to CI Banco, S.A. Institucion de Banca Multiple.

Real estate used by its tenants for the operational purposes of their organization, including headquarters, corporate offices, back-offices, representative offices, branches, distribution, or manufacturing centers and including any property that functions as an integral part of a particular business.

Refers to the distributions performed by the Trustee to the CBFI holders constituting at least 95% the net taxable result for the preceding fiscal year, generated by the real estate assets belonging to the Trust Patrimony.

Means Earnings Before Interests, Taxes, Depreciations and Amortizations.

An Auditor that complies with the requirements set by the International Standards on Auditing (ISAs) to be considered as external or independent to the institution, engaged by the Trustee in accordance to the instructions of the Internal Manager, with prior approval of the Audit Committee, if applicable.

Spanish acronym for Real Estate Investment Trust in Mexico (Fideicomiso de Inversion en Bienes Raices), created in accordance with Articles 187 and 188 of the Ley del Impuesto sobre la Renta (Income Tax Law, known as LISR by its Spanish Acronym); an investment vehicle similar to US REITs.

Means Gross Leasing Area, is a property’s total area available for leasing, measured in square meters.

Means any person owning one or more CBFIs at any time.

Means the International Financial Reporting Standards issued by the International Accounting Standards Board.

Refers to any person who meets the requirements established by the Ley del Mercado de Valores (Mexican Securities Market Law, known as LMV by its Spanish Acronym) to qualify as independent in relation to the Trustee, the Trustor, the Internal Manager, and any Trust Properties, who may be appointed as such at the moment of his/her appointment as a member of the Technical Committee.

Refers to the investment bank, accounting firm, or other independent valuation firm who will carry out the valuation of real estate assets.

Consists of nine real estate assets with a combined GLA of 102,642 m². Five of these assets are commercial properties, and four are office buildings, distributed in seven states of Mexico, including Campeche, Colima, State of Mexico, Jalisco, Oaxaca, Tabasco, as well as Mexico City.

Refers to the guidelines approved by the Technical Committee pursuant to which the Trust may make investments to achieve the Purposes of the Trust.

Refers to the real asset assets comprising Fibra Plus’ Portfolio.

Spanish acronym for Income Tax (Impuesto sobre la Renta).

Spanish acronym for Value-Added Tax (Impuesto al Valor Agregado).

Refers to the lease contracts that have been engaged in relation to the real estate assets integrated into Fibra Plus’ Portfolio.

Refers to the Mexican Negotiable Instruments and Credit Operations Law (Ley General de Titulos y Operaciones de Credito).

Spanish acronym for the Mexican Income Tax Law (Ley del Impuesto sobre la Renta).

Refers to the Mexican Securities Market Law (Ley del Mercado de Valores).

Means the contract signed between the Issuer Trustee and the Internal Manager so that the latter may perform certain management services on Fibra Plus’ behalf.

Means Net Asset Value. Represents the market value of the Trust’s assets and is composed of the sum of investment properties, temporary investments and recoverable value-added tax (VAT), less debt.

For any fiscal year, the taxable income or loss of the Trust determined in accordance with the provisions of the Mexican Income Tax Law (Ley del Impuesto sobre la Renta, known as LISR by its Spanish acronym) for that fiscal year, while deducting taxable losses of the Trust from previous fiscal years that are pending amortization, as the case may be.

Means Net Operating Income; is the result of subtracting operating and reimbursable expenses from total revenue.

Means the percentage of the total GLA in operation from which rental income is received.

Refers to the real estate assets contributed to the Trust Agreement, including the Initial Portfolio.

Refers to any property or rights over any property.

Refers to the purposes of the Trust, described in the Trust Agreement, including the acquisition and/or development of real estate in Mexico that is intended for leasing, the entitlement to revenues from the lease of these assets, as well as granting secured financing by a mortgage on the leased properties for those purposes.

Means any right related to the buildings, including property rights, trustee rights, rights to receive any income from the leases of the buildings or financing related to the acquisition or construction of the buildings in which the Trust invests either directly or through the Property Trusts.

Means Real Estate Investment Trusts.

Spanish acronym for the Mexican National Securities Registry (Registro Nacional de Valores).

Refers to the securities of the CBFIs issued by the Trustee.

Means the Irrevocable Trust Agreement No. 1110 dated July 13^th, 2016, signed between NFD, S.A. de C.V., acting as Trustor; Banco Azteca, S.A., Institucion de Banca Multiple, Direccion Fiduciaria, acting as Trustee; and CI Banco, S.A., Institucion de Banca Multiple, acting as Common Representative; which was fully amended on October 14^th, 2016.

Refers to the costs, expenses, and liabilities incurred in or derived from the operation and activities of the Trust, as determined by the Internal Manager and with notification to the Trustee.

Means the sum of the following assets: (a) initial contribution, (b) Real Estate Assets, (c) proceeds of the CBFIs’ issuance, (d) the cash and cash equivalents deposited in the accounts of the Trust and the temporary investments, (e) the income and cash flows received by the Trustee as payment or yield of real estate assets, and (e) the assets and/or rights that the Trust has or will acquire in the future in accordance to the Trust Agreement.

Refers to Banco Azteca, S.A., Institucion de Banca Multiple, Direccion Fiduciaria, acting as Trustee of the Trust Agreement.

Refers to NFD, S.A. de C.V.