FORM 20-F Grupo Casa Saba, S.A.B. de C.V.

Table of Contents
As explained in Note 1 c), during fiscal 2011, the assets and liabilities of FASA Peru are presented in the balance sheet as of December 31, 2011 and 2010, as “discontinued operations”.
Therefore, the amounts applicable to the acquisition of FASA Peru, relative to the goodwill and trademarks as of December 31, 2011 and 2010, were reclassified to “Noncurrent assets for
discontinued operations” in the balance sheet in the amount of Ps.239,008 and Ps.245,000, respectively.
At December 31, 2011 and 2010, the trademarks are summarized as shown below:
Amount
Farmacias Ahumada Ps. 1,809,000
Farmacias Benavides 1,917,000
Ps. 3,726,000
11. Related party balances and transactions:
All significant balances and transactions between the entities that form part of the Group have been eliminated in the accounting consolidation in connection with: (i) the sale and
purchase of merchandise; (ii) trading shares of companies of the Group; (iii) billing of administrative services, rents, and other services rendered; and (iv) loans between related parties.
In accordance with the accounting standard, related party transactions also include individuals or entities outside of Group, which pursuant to their relationship with the Group, might
have a privileged situation or the Group might take advantage of these relationships and obtain a benefit in its financial position or operating results. At December 31, 2011 and 2010,
the Group has identified the following related party transactions:
Accounts receivable
2011 2010
Aeroxtra, S.A. de C.V. Ps. 2,000 Ps.
Xtra Inmuebles, S.A. de C.V. 11,630
Tenedora Farmaceutica de Mexico, S.A. de C.V. 9,590 9,590
Tenedora de Farmacias Morelianas, S.A. de C.V. 20,582 20,582
Grupo Xtra, S.A. de C.V. 10,515 11,588
Sports Clinic, S.A. de C.V. 6,679
Comercializadora Lundedeq, S.A. de C.V. 120
Farmaprice, S.A. de C.V. 134
Administradora Inmas, S.A. de C.V. 256
Inversiones Turisticas Cancun, S.A. de C.V. 626,079
Ps. 680,396 Ps. 48,949
During 2011 and 2010, the related party transactions were as follows:
2011 2010
Aeroxtra, S.A. de C.V. Ps. 28,012 Ps. 18,028
Xtra Inmuebles, S.A. de C.V. 5,539 5,245
Administradora Inmas, S.A. de C.V. 1,460 355
Ps. 35,011 Ps. 23,628
The Group considers that the related parties referred to above are not “Special Purpose Entities”, in accordance with Mexican FRS B-8, “Consolidated or combined financial
statements“ and, therefore, at December 31, 2011 and 2010, the Group has not consolidated the assets, liabilities, and operating income of those entities. These transactions were
conducted on arm’s length terms based on market prices and conditions. During 2011, and 2010, the Group had no other significant agreements with related parties.
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