CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
OPERADORA DE SITES MEXICANOS, S.A.B. DE C.V. AND SUBSIDIARIES
Year ended 31 December 2022
Interest-bearing loans and borrowings
Accounts payable and other creditors
Year ended 31 December 2021
Interest-bearing loans and borrowings
Accounts payable and other creditors
Less than 3
More than 5
On demand
months
3 to 12 months
1 to 5 years
years
Total
Ps.
Ps.
982,098
107,305
Ps.
Ps.
Ps.
Ps.
Ps. 1,089,403
Ps.
Ps.
Ps.
19,586,566 Ps. 20,568,664
107,305
19,586,566 Ps. 20,675,969
On demand
Less than 3
months
More than 5
3 to 12 months
1 to 5 years
years
Total
Ps.
Ps.
Ps.
982,106
142,403
Ps. 1,124,509
Ps.
Ps.
541,880
Ps.
Ps.
Ps.
541,880
Ps.
19,044,686 Ps. 20,568,672
142,403
19,044,686 Ps. 20,711,075
t) Statement of comprehensive income presentation
Costs and expenses shown in the Company's consolidated statement of comprehensive income are presented based on a combination of their function and their nature, which
provides a clearer picture of the components of the Company's operating profit, since such classification allows for comparability of the Company's financial statements with those
of other companies in its industry.
Although not required to do so under IFRS, the Company includes operating profit in the statement of comprehensive income, since this item is an important indicator for evaluating
the Company's operating results. Operating profit consists of ordinary revenues and operating costs and expenses.
An analysis of the Company's other income for the years ended 31 December 2022 and 2021 is as follows:
Restatement of recoverable value added tax
Unrealized loss on valuation of contracts
Recovery of expenses
Revenue from rent paid in advance
Recovery of rental expenses
Other
2022
2021
Ps.
170,705
15,041
3,250
Ps.
86,466
8,610
1,413
1,841
114
2,804
Ps.
354
189,464
1,247
Ps.
102,381
39View entire presentation