Annex II:
External Verifications

GRI Verifications by FUNDAHRSE

To the stakeholders of the Ficohsa Financial Group

Introduction
The Honduran Foundation for Corporate Social Responsibility (FUNDAHRSE) is a private sector organization in Honduras. Founded in 2004, it has a code of ethics to ensure high standards of transparency and integrity and thus prevent potential conflicts of interest. FUNDAHRSE, as an external auditor, was responsible for conducting the analysis of GRUPO FINANCIERO FICOHSA’s 2024 Sustainability Report, implementing a series of evaluation techniques.

Scope of the Verification
FUNDAHRSE’s main function is to provide a statement of truthfulness regarding the information presented in GRUPO FINANCIERO FICOHSA’s 2024 Sustainability Report in accordance with the requirements of international norms and standards:
• GRI-Standard Universal
• Sustainable Development Goals
• GLOBAL COMPACT
• ISO 26000:2010
• SASB: Sustainability Accounting Standards Board

To this end, a methodology was defined following the GRI-Standards Universal process, which included a review of the content of this report, basic and specific content data, and associated sector documents. The verified information is based on the operations of GRUPO FINANCIERO FICOHSA and the data provided by the reporting organization.

Methodology Used
FUNDAHRSE verified the consistency of the information based on the principles for determining the content of a GRI-Standards Universal report. This was achieved by verifying the relevant and pertinent documentation provided by GRUPO FINANCIERO FICOHSA, interviewing key individuals involved in generating the indicators, accessing records of stories and testimonies, analyzing sector documents, and sampling the organization’s main performance indicators. The corresponding table is attached with details of the methodology for verifying the indicators.

Conclusions
Based on the verification work, it has been concluded that GRUPO FINANCIERO FICOHSA’s 2024 Sustainability Report was prepared in compliance with the GRI Standards Universal Sustainability Reporting Guidelines and the quality standards outlined above. The following graph reflects the level of application of the principles established by the international criteria used. It shows the application of the principles that allow GRUPO FINANCIERO FICOHSA’s 2024 Sustainability Report to be considered in accordance with the GRI Standard Universal criteria.