CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
OPERADORA DE SITES MEXICANOS, S.A.B. DE C.V. AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS
31 December 2022 and 2021
(Amounts in thousands of Mexican pesos, unless otherwise indicated)
1. DESCRIPTION OF THE BUSINESS
Operadora de Sites Mexicanos, S.A.B. de C.V. and subsidiaries (Opsimex or the Company) was incorporated in Mexico City on 5 January 2015, as a result of its spin-off from
Radiomóvil Dipsa, S.A. de C.V. (Telcel). The Company is primarily engaged in leasing passive mobile telecommunications infrastructure, comprised of physical space throughout its
towers, such as floors, roofs and ceilings for the installation of signal transmission and reception equipment and auxiliary equipment (such as power generators or backup batteries,
air conditioning and alarm systems and other equipment).
As at 31 December 2022 and 2021 and through 15 March 2022, the Company was a 99.99%-owned subsidiary of Telesites, S.A.B. de C.V. (Telesites). Subsequently, Telesites
(disappearing company) merged into the Company (surviving company).
The Company's operating period and fiscal year is from 1 January through 31 December.
The Company's head offices are located in Mexico City at Avenida Paseo de las Palmas 781, 7th floor, offices 703 and 704, Colonia Lomas de Chapultepec III Sección, Miguel
Hidalgo, 11000.
On 12 April 2023, the consolidated financial statements and these notes were authorized by the Company's Board of Directors, for their issue and subsequent approval by the
shareholders, who have the authority to modify the consolidated financial statements. Information on subsequent events covers the period from 1 January 2023 through the above-
mentioned issue date of the financial statements.
Relevant events
At an extraordinary shareholders' meeting held on 20 January 2022, the shareholders discussed and approved the merger of Telesites into the Company. This merger took effect on
15 March 2022, date on which the Company changed its name to Operadora de Sites Mexicanos, S.A.B. de C.V. and its share were listed on the Mexican Stock Exchange.
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