Team member independence form

Holding Alimentario del Perú S.A. y Subsidiarias

Entity name (ver detalle de Compañías en Anexo I)
Audit and professional
engagement period 1 Auditoría al 31 de diciembre de 2020
Engagement team member Patricia Rosmery Chahua Labra
Date of completion of Form 109 30/03/2020

When and how to use this form

Requirement for use: Completion of either the EY Canvas version or Word version of Form
109 is required for audit engagement teams completing Form 101GL and may be used by
teams completing Form 820GL. If the engagement team inquiries have not been completed
through the EY Canvas version, the Word version is used to inquire of audit engagement team
members.

The Word version can be completed in Word or using an email format which uses “voting buttons”
to get a receipt of the confirmation(s). You can customize the voting buttons, add the name of the
client, and also the GIS tree link in the mail format as per your client. The email format (OFT file) is
available in EY Atlas and on the PCIP SharePoint site. Additionally, GDS Independence team can
also assist you with the manual confirmations for Independence. You can send your request to
Resourcing Team at gss_familytree.resourcing@xe02.ey.com.

Note: EYG Independence Policy requires that all audit engagement teams determine whether
there are any business, financial or employment relationships involving audit engagement
team members, or their immediate or close family members, which could bear on EY’s
independence of the audit client.

Some of the matters covered by these inquiries are sensitive in nature. EY has determined that to
comply with the independence rules regarding close relationships, it is necessary to inquire about
these matters as part of the audit engagement team inquiry process. Please either detail any
exceptions in the response or note the intention to respond verbally to the local audit engagement
partner with the details of the exception(s). The local audit partner may consult with others
depending on the nature of the exception.
If you have an independence matter relating to any of the statements below, which was
previously assessed and resolved, and the circumstances of the matter have not changed
since the matter was previously assessed, you may check the applicable “Previously
assessed and resolved” box. If the resolution of the matter involved discussions or
consultation with Independence, the assessment and conclusion should be carried forward
to the current Canvas file.
In the case of statement 4 below, relating to EY alumni who joined the audit client in an
accounting or financial reporting oversight role since the last time that independence
procedures were completed, you may check the “Previously assessed and resolved” box if

1
The audit period is the period covered by the financial statements being audited or reviewed. The professional
engagement period is the period of the engagement to audit or review the financial statements or to prepare an audit or
review report. This period begins on the earlier of the signing of an engagement agreement (or similar agreement) or
the commencement of audit or review procedures, whichever is earlier.

1
Form 109GL (25 September 2019)
Team member independence form

you have confirmed that their employment by the audit client has already been appropriately
assessed and resolved.
If the audit client is subject to EU independence rules and the audit client is based in an EU country,
the audit engagement team members must consider in their responses to the questions below other
relatives that have shared the same household for at least one year.
1. I have not previously been employed by the audit client and I have not provided services to
the audit client as a contractor or as a third-party service provider (except as an EY
professional). [EYG Independence Policy Section 102.4]
Agre Previously assessed
☒ Do Not Agree ☐ ☐
e and resolved
2. I have not sought employment or had any employment discussions with the audit client, nor
has the audit client indicated that they are interested in having employment discussions with
me, and I have no outstanding offers of employment from the audit client. Additionally, my
immediate or close family members have not begun any employment discussions with, or
do not have any offers of employment from, the audit client. [EYG Independence Policy
Section 102.1]
Agree ☒ Do Not Agree ☐

If I have sought employment or my family members have begun employment

discussions or have offers of employment, I have reported this to the audit
engagement partner for evaluation and it has been resolved.

Agre ☒ Do Not Agree ☐

e
3. I have no immediate or close family members employed by or associated with the audit
client, as an employee, officer or director and immediate or close family members do not
provide services as a contractor or as a third-party service provider to the audit client. [EYG
Independence Policy Section 102.1]
Previously assessed
Agree ☒ Do Not Agree ☐ ☐
and resolved
If I have family members employed by or associated with the audit client or
providing services to the audit client, I have reported this relationship to the audit
engagement partner for evaluation, it has been resolved and there have been no
changes to the role since it was discussed with the audit engagement partner.
Agree ☒ Do Not Agree ☐
4. I am not aware of any EY alumni who have joined the audit client in an accounting or
financial reporting oversight role, including as an officer or director, since the last time that
independence procedures were completed. [EYG Independence Policy Section 102]
Previously assessed
Agree ☒ Do Not Agree ☐ ☐
and resolved
5. I and my immediate family members do not have financial relationships with the audit client
and I do not have current knowledge or reason to believe that my close family members
have financial interests with the audit client that are material to the net worth of the close

2
Team member independence form

family member, and I am not aware that anyone with whom I have a close relationship has a
material financial interest in the audit client. Financial relationships include the following:
[EYG Independence Policy Sections 101 – 106]
 Financial interests (stock, bonds, mutual funds, puts, calls, options, warrants, short
sales and derivatives of such interests, guaranteed or secured bonds or other
securities of, or interests in, audit clients
 Relationships with broker/dealers
 Depository relationships with financial institutions
 Loans and other credit, including credit cards, overdraft protection and guarantees
 Pension, insurance policies and investment products
 Serving as a trustee or executor with decision-making capacity over a trust or estate
that holds the audit client’s securities
For all statutory audits in EU member states, consider in your response any investments in
funds, other collective investment vehicles, or instruments that are issued, guaranteed or
otherwise supported (e.g. sponsored/managed/advised) by the audit client. In addition to
immediate family members also consider in your response other relatives that have shared
the same household as you for at least one year.
Previously assessed
Agree ☒ Do Not Agree ☐ ☐
and resolved
6. I and my immediate family members do not have a business relationship2 with the audit
client or its officers, directors or substantial stockholders. [EYG Independence Policy Section
107]
Previously assessed
Agree ☒ Do Not Agree ☐ ☐
and resolved
7. I and my immediate family members do not have any loans with an officer or director or
controlling owner of the audit client. [EYG Independence Policy Section 105]
Previously assessed
Agree ☒ Do Not Agree ☐ ☐
and resolved
8. I am not aware of actual or a threat of litigation between myself and the audit client, or its
officers, directors or securities holders. [EYG Independence Policy Section 108]
Agree ☒ Do Not Agree ☐
9. Managers and above only: I have not vacationed with relevant individuals (individuals in an
accounting or financial reporting oversight role, including close family members) of the audit
client or their close family members, and I am not aware of any other EY audit engagement
team members that have vacationed with relevant individuals of the audit client or their close
family members.3 [EYG Independence Policy Section 107.5]
Agree or Previously Not a Manager or
☒ Do Not Agree ☐ ☐
assessed and resolved above

2
Accounts that are held on normal market terms with entities such as telephone service providers, utility service
providers or other similar providers are not required to be reported.
3
Vacationing with a relevant individual includes circumstances where an EY person and a relevant individual arrange to
go on vacation together or to be on vacation at the same time and destination

3
Team member independence form

10. I have not gone on a trip or attended an event with any relevant individual where the trip or
event required non-local travel or overnight accommodations and the predominant purpose
of the trip or event was social, leisure or entertainment in nature and I am not aware of any
other EY audit engagement team member that has done so.
Agre Previously assessed
☒ Do Not Agree ☐ ☐
e and resolved

11. I certify that I have been appropriately invited to this engagement to serve as a member of
the audit engagement team to participate on the audit of this audit client and if I am a
manager or above, I have pre-cleared this engagement through the Pre-Clear Assignments
tool included in the Global Monitoring System.

Agre
☒ Do Not Agree ☐ Always covered person ☐
e

12. Is the audit client an affiliate of a US SEC audit client?

Yes ☐ No ☒

[If response to question 12 is yes, answer questions 13 and 14. If response is no, answer
question 15.]
13. I am not aware of any close relationships4 between myself or any other EY audit
engagement team member and any individuals employed by or associated with the audit
client (including non-employee directors or individuals providing services (e.g., as a
contractor or as a third-party service provider)) who are considered to be in an accounting or
financial reporting oversight role (“relevant individual”). I have considered each of the
following questions.
a. Have you been or are you in a close personal relationship, including a dating or
intimate relationship with any relevant individual of the audit client or a close or
immediate family member of such relevant individual, or are you aware of any other
EY audit engagement team member who is or has been in such a relationship with
any relevant individual of the audit client or a close or immediate family member of
such a relevant individual?
b. Have you frequently entertained any relevant individual of the audit client or are you
aware of any other EY audit engagement team member who has frequently
entertained any relevant individual of the audit client? Entertaining refers to any form
of entertainment activity offered to or received from the relevant individual, such as
invitations to sporting, cultural or social events, meals, seminars or conventions. For
further guidance, refer to the Hospitality and Gifts Global Policy.
c. Have you frequently entertained immediate or close family members of a relevant
individual of a client or are you aware of any other EY audit engagement team

4
Examples of a close relationship include, but may not be limited to, immediate or close family members, aunts, uncles,
grandparents, nieces, nephews, cousins, in-laws, step relatives, boy/girlfriends, close or best friends, intimate or other
close relationships with relevant individuals employed or associated with a proscribed entity. Close relationships can also
include dating, frequent entertaining, sharing a residence, vacationing, or non-business-related overnight trips. Gifts that
are not commensurate with the normal courtesies of business and social life may be indicative of a close relationship.
Refer to the EYG Independence Policy in these situations and consultation is encouraged (required in the case of
partners/principals) with your local country or Region independence team.

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Team member independence form

member who has frequently entertained immediate or close family members of a

relevant individual of the audit client?
d. Have you stayed at a residence of a relevant individual of the audit client or have
they stayed with you, or are you aware of any other EY audit engagement team
member who has stayed at a residence of a relevant individual of the audit client or
whether they relevant individual has stayed with them?
e. Have you provided any gifts to or received gifts from a relevant individual of the audit
client or a close or immediate family member of a relevant individual of the audit
client or are you aware of any other EY audit engagement team member providing a
gift to or receiving a gift from a relevant individual of the audit client or a close or
immediate family member of a relevant individual of the audit client where such gifts
are not commensurate with the normal courtesies of business and social life?5 [EYG
Independence Policy Section 107.4, US Independence Policy 109.6]
f. Do you share housing with a relevant individual of the audit client or are you aware
of any other EY audit engagement team member that shares housing with a relevant
individual of the audit client? 6
Agree or Previously
☐ Do Not Agree ☐ N/A ☒
assessed and resolved

14. I or any immediate family member do not have any loans with any beneficial owner that has
significant influence over the audit client or any ultimate controlling parent of such beneficial
owner. [EYG Independence Policy Section 105, US Independence Policy Section 107]

Agree or Previously N/
☐ Do Not Agree ☐ ☒
assessed and resolved A

15. I am not aware of any close relationships7 between myself or any other EY audit
engagement team member and any individuals employed by or associated with the audit
client, such as a director of the audit client, in a significant accounting role or a financial
reporting oversight role (“relevant individual”). I have considered the following. [EYG
Independence Policy Section 102.5, US Independence Policy Section 104.2.1]

a. I have not provided any gifts to, nor received any gifts from, a relevant individual of
the audit client or a close or immediate family member of a relevant individual of the
audit client or I am not aware of any other EY audit engagement team member
providing a gift to or receiving a gift from a relevant individual of the audit client or a
close or immediate family member of a relevant individual of the audit client where
such gifts are not commensurate with the normal courtesies of business and social

5
A gift includes but may not be limited to physical articles, cash (which is strictly prohibited), tickets to events at which an
EY employee does not attend with the relevant individual of the audit client. (For further guidance, refer to the Hospitality
and Gifts Global Policy.)
6
Residing in the same apartment building or other multifamily building without sharing actual living quarters does not
constitute sharing housing.
7
Examples of a close relationship include, but may not be limited to, immediate or close family members, aunts, uncles,
grandparents, nieces, nephews, cousins, in-laws, step relatives, boy/girlfriends, close or best friends, intimate or other
close relationships with relevant individuals employed or associated with a proscribed entity. Close relationships can also
include dating, frequent entertaining, sharing a residence, vacationing, or non-business-related overnight trips. Gifts that
are not commensurate with the normal courtesies of business and social life may be indicative of a close relationship.
Refer to the EYG Independence Policy in these situations and consultation is encouraged (required in the case of
partners/principals) with your local country or Region independence team.

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Team member independence form

life.8 [EYG Independence Policy Section 107.4]

Agree or Previously N/
☒ Do Not Agree ☐ ☐
assessed and resolved A

16. [To be used for any additional requirements under local independence rules that are not
covered by the questions above. If there are any additional requirements, local
independence is responsible for updating this program. Any updates should also be reflected
in Form 704GL. If there are no additional requirements, delete this step.]

Complete
☐ No additional requirements ☒
d

Sign: DNI 74709869

Name: Patricia Rosmery Chahua Labra
Date: 30/03/2020________

8
A gift includes but may not be limited to physical articles, cash (strictly prohibited), tickets to events at which an EY
employee does not attend with the relevant individual of the audit client. (Refer to the Hospitality and Gifts Global
Policy.)

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Team member independence form

Holding Alimentario del Perú y Subsidiarias

Anexo I

Empresas que conforman el Grupo

A continuación, se presenta los nombres de las Compañías que cubren esta confirmación:

 Holding Alimentario del Perú S.A.

 Gloria Foods JORB S.A.
 Leche Gloria S.A.
 Agroindustrial del Perú S.A.C.
 Agropecuaria Chachani S.A.C.
 Industrias de Empaques y Metales del Perú Empamel S.A.
 Distribuidora Exclusiva de Productos de Calidad S.A.C. (Deprodeca S.A.C.)
 Racionalización Empresarial S.A.
 Centro de Sistemas y Negocios S.A.
 Gloria Bolivia S.A.
 Pil Andina S.A.
 Facilidades de Transporte S.A.
 Grupo Gloria Holding Corporation
 Suiza Dairy Corporation
 Suiza Fruit Corporation
 Neva Plastics Manufacturing Corporation
 Gloria Colombia S.A.
 Conservas California S.A.
 Inversiones Gloria Argentina S.A.
 Gloria Argentina S.A.
 Leche Gloria Ecuador S.A.
 Litrex S.A.
 Ecolat Uruguay S.A.
 Agrofutura Company S.A.C.
 Distribuidora Feria Pucallpa S.A.C.
 Feria Oriente S.A.C.
 Panificadora Gloria S.A.