Distributions

Distribution policy

FIBRA Macquarie’s policy is to distribute on an annual basis an amount determined by the Manager, not to exceed 85% of the Trust’s estimated Cash Available for Distribution; provided that, in any case, (i) the annual distribution shall be equal to at least 95% of the Trust’s annual tax result (resultado fiscal) for the immediately preceding fiscal year and (ii) the Trust shall make such distributions as are necessary to comply with the requirements contained in Articles 187 and 188 of the Mexican Income Tax Law (Ley del Impuesto Sobre la Renta). “Cash Available for Distribution” is defined as the Trust’s Adjusted Funds From Operations, as disclosed in the Trust’s periodic reports. The Trust intends to pay distributions on a quarterly basis.

Note: There can be no assurance that the distribution policy will not change in the future. Any changes in FIBRA Macquarie’s distribution policy require the approval of its Technical Committee. FIBRA Macquarie’s ability to pay distributions in the future will depend upon many factors, some of which are beyond its control, that could result in future distributions differing materially from current expectations.

Distribution history

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Periodo	Numero de Certificados CDP	Ps por Certificados	%AFFO	Fecha del registro	Fecha del pago	Tratamiento Fiscal Mexicano
1Q24	797,311,397	0.5250	85.5%	14 June 2024	17 June 2024	100% Taxable income of 2024
2Q24	797,311,397	0.5250	87.1%	26 September 2024	27 September 24	100% Taxable income of 2024

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Period	No. of Certificates EOP	Ps per Certificate	%AFFO	Record Date	Payment Date	Mexican Tax Treatment
1Q23	761,288,719	0.525	77.20%	15 June 2023	16 June 2023	100% Taxable Income of 2023
2Q23	761,288,719	0.525	80.50%	27 September 2023	28 September 2023	100% Taxable Income of 2023
3Q23	761,288,719	0.525	85.80%	29 January 2024	30 January 2024	100% Taxable Income of 2023
4Q23	761,288,719	0.525	82.50%	7 March 2024	8 March 2024	100% Taxable Income of 2023
FY23 (ext)	761,288,719	2.259812	n.a.	13 March 2024	14 March 2024	100% Taxable Income of 2023

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Period	No. of Certificates EOP	Ps per Certificate	%AFFO	Record Date	Payment Date	Mexican Tax Treatment
1Q22	761,288,719	0.5000	76.2%	15 June 2022	16 June 2022	100% Taxable Income of 2022
2Q22	761,288,719	0.5000	74.5%	27 September 2022	28 September 2022	100% Taxable Income of 2022
3Q22	761,288,719	0.5000	70.5%	27 January 2023	28 January 2023	100% Taxable Income of 2022
4Q22	761,288,719	0.5000	73.9%	02 March 2023	03 March 2023	100% Taxable Income of 2022
FY22 (ext.)	761,288,719	0.8788	N.A.	09 March 2023	10 March 2023	100% Taxable Income of 2022

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Period	No. of Certificates EOP	Ps per Certificate	%AFFO	Record Date	Payment Date	Mexican Tax Treatment
1Q21	761,623,497	0.4750	84.8%	14 June 2021	15 June 2021	100% Taxable Income of 2021
2Q21	761,288,719	0.4750	78.3%	26 September 2021	27 September 2021	100% Taxable Income of 2021
3Q21	761,288,719	0.4750	79.5%	27 January 2022	28 January 2022	66% Taxable Income of 2021 34% Taxable Income of 2022
4Q21	761,288,719	0.4750	78.3%	10 March 2021	11 March 2022	100% Taxable Income of 2022

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Period	No. of Certificates EOP	Ps per Certificate	%AFFO	Record Date	Payment Date	Mexican Tax Treatment
1Q20	761,623,497	0.4750	63.2%	11 June 2020	12 June 2020	100% Return of Capital
2Q20	761,623,497	0.4750	74.7%	24 September 2020	25 September 2020	75% Return of Capital 25% Taxable Result
3Q20	761,623,497	0.4750	77.6%	27 January 2021	28 January 20	2% Return of Capital 98% Taxable Result
4Q20	761,623,497	0.4750	80%	11 March 2021	12 March 2021	100% Return of Capital

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Period	No. of Certificates EOP	Ps per Certificate	% AFFO1	Record Date	Payment Date	Mexican Tax Treatment
1Q19	770,000,000	0.4250	67.6%	13th June 2019	14th June 2019	50% Return of Capital 50% Taxable Result
2Q19	765,700,000	0.4450	69.7%	24th September 2019	25th September 2019	80% Return of Capital 20% Taxable Result
3Q19	765,700,000	0.4550	68.0%	23rd January 2020	24th January 2020	100% Taxable Result
4Q19	765,026,768	0.4550		10 March 2020	11 March 2020	26% Return of Capital 74% Taxable Result

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Period	No. of Certificates EOP	Ps per Certificate	% AFFO¹	Record Date	Payment Date	Mexican Tax Treatment
4Q18	770,000,000	0.4100	68.5%	12th Mar 2019	13th Mar 2019	Return of capital
3Q18	773,298,773	0.4100	64.6%	8th Nov 2018	9th Nov 2018	Return of capital
2Q18	784,351,000	0.3900	64.0%	8th Aug 2018	10th Aug 2018	Return of capital
1Q18	793,794,869	0.3900	64.7%	9th May 2018	10th May 2018	Return of capital

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Period	No. of Certificates EOP	Ps per Certificate	% AFFO¹	Record Date	Payment Date	Mexican Tax Treatment
4Q17	799,978,459	0.3750	68.9%	8th Mar 2018	9th Mar 2018	Return of capital
3Q17	808,060,904	0.3750	65.4%	9th Nov 2017	10th Nov 2017	Return of capital
2Q17	810,913,500	0.3750	65.8%	9th Aug 2017	10th Aug 2017	Return of capital
1Q17	811,363,500	0.3750	64.3%	9th May 2017	10th May 2017	Return of capital

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Period	No. of Certificates EOP	Ps per Certificate	% AFFO¹	Record Date	Payment Date	Mexican Tax Treatment
4Q16	811,363,500	0.4400	80.1%	9th Mar 2017	10th Mar 2017	Return of capital
3Q16	811,363,500	0.4400	82.1%	9th Nov 2016	10th Nov 2016	Return of capital
2Q16	811,363,500	0.4400	90.3%	9th Aug 2016	10th Aug 2016	Return of capital
1Q16	811,363,500	0.4400	87.3%	9th May 2016	10th May 2016	Return of capital

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Period	No. of Certificates EOP	Ps per Certificate	% AFFO¹	Record Date	Payment Date	Mexican Tax Treatment
4Q15	811,363,500	0.4600	97.1%	9th Mar 2016	10th Mar 2016	Return of capital
3Q15	811,363,500	0.4250	95.0%	10th Nov 2015	11th Nov 2015	Return of capital
2Q15	811,363,500	0.3800	88.4%	10th Aug 2015	11th Aug 2015	Return of capital
1Q15	811,363,500	0.3625	99.5%	14th May 2015	15th May 2015	Return of capital

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Period	No. of Certificates EOP	Ps per Certificate	% AFFO¹	Record Date	Payment Date	Mexican Tax Treatment
4Q14	811,363,500	0.3540	Not reported	12th Mar 2015	13th Mar 2015	Return of capital
3Q14	811,363,500	0.3540	Not reported	6th Nov 2014	7th Nov 2014	Return of capital
2Q14	604,750,917	0.4750	Not reported	8th Aug 2014	11th Aug 2014	Return of capital
1Q14	604,750,917	0.4750	Not reported	15th May 2014	16th May 2014	Return of capital

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Period	No. of Certificates EOP	Ps per Certificate	% AFFO¹	Record Date	Payment Date	Mexican Tax Treatment
4Q13	604,750,917	0.4700	Not reported	5th Mar 2014	7th Mar 2014	Return of capital
3Q13	604,750,917	0.5000	Not reported	5th Nov 2013	6th Nov 2013	Return of capital
2Q13	604,750,917	0.5000	Not reported	16th Aug 2013	19th Aug 2013	Return of capital
1Q13	604,750,917	0.4700	Not reported	13th May 2013	14th May 2013	Return of capital

Based on total amount of distribution paid.
Commencing in the first quarter of 2015, FIBRA Macquarie used AFFO as the basis for determining distributions.

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Our corporate office

Pedregal 24 Piso 21, Torre Virreyes
Lomas – Virreyes, Molino del Rey
11040, Ciudad de Mexico
México
fibramq@macquarie.com
+52 (55) 9178 7700