CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
OPERADORA DE SITES MEXICANOS, S.A.B. DE C.V. AND SUBSIDIARIES
An analysis of the effects of temporary differences giving rise to deferred tax assets and liabilities is as follows:
2022
2021
Deferred tax assets:
Provisions and accrued liabilities
Interest pursuant to Article 28.XXXII
Employee benefits
Retirement benefits
Total deferred tax assets
Deferred tax liabilities:
Property and equipment, net
Surplus on revaluation of assets
Amortized cost
Prepaid expenses
Total deferred tax liabilities
Deferred tax liability, net
Ps.
18,724
Ps.
34,892
5,269
7,676
14,101
3,581
29,981
4,014
17,163
4,029,691
761
5,187
Ps.
4,052,802
(4,022,821)
58,276
57,089
4,265,045
395
2,806
4,325,335
Ps. (4,267,059)
f) For the years ended 31 December 2022 and 2021, the Company reported taxable profit of Ps. 3,005,068 and Ps. 2,212,143, respectively, on which income tax payable was Ps.
901,520 and Ps. 663,643, respectively.
As at 31 December 2022 and 2021, the Company has the following tax balances:
Restated contributed capital account (CUCA)
Ps.
2022
29,329
21,209,264
2021
Ps.
13,505
18,958,239
Net taxed profits account (CUFIN)
h) FIBRA real estate tax regime
The Trust is subject to the tax treatment set forth in the Tax Provisions related to FIBRAS (FIBRA Tax Regime) applicable to trusts engaged in the acquisition or construction of
property and must comply with the requirements established in the related provisions. The Trust and its Noteholders must fulfill the tax obligations arising from the Trust's activities
in accordance with the FIBRA Tax Regime.
The Trust is not subject to the payment of income tax; however, it is required to calculate its taxable profit in terms of the Tax Provisions regarding FIBRAS, and distribute at least
95% of its annual taxable profit to its noteholders.
For the years ended 31 December 2022 and 2021, the Trust determined taxable profit of Ps. 1,497,707 and Ps. 322,973, respectively, in accordance with the Tax Regime for FIBRAS.
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