Annex 16-A of the 2024 Miscellaneous Fiscal Resolution, published on December 29, 2023

Friday, February 2, 2024 OFFICIAL GAZETTE 11

ANNEX 16-A of the 2024 Miscellaneous Fiscal Resolution, published on December 29, 2023.

At the margin a seal with the National Coat of Arms, which says: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.- Tax Administration Service.

ANNEX 16-A OF THE 2024 MISCELLANEOUS FISCAL RESOLUTION

Financial statements report for tax purposes (SIPRED 2023) Type II

For the purposes of articles 32-A, fifth paragraph, and 52, fraction IV of the Federal Tax Code (CFF), in relation to rules 1.9., fraction XV and 2.10.6., the integration and characteristics instructions, the guide formats for the presentation of the financial statements report for tax purposes issued by a registered public accountant, and the questionnaires related to the review carried out by the public accountant, for the fiscal year 2023, using the 2023 Report Presentation System (SIPRED 2023) Type II, are made known, as follows:

Content

Instructions for the integration and presentation of the financial statements report for tax purposes issued by a registered public accountant, for the fiscal year 2023, using the 2023 report presentation system (SIPRED 2023).

Characteristics instructions for the filling and presentation of the financial statements report for tax purposes issued by a registered public accountant, for the fiscal year 2023, using the 2023 report presentation system (SIPRED 2023).

A Guide format for the presentation of the tax report of financial statements, applicable to credit institutions (banks), for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

B Guide format for the presentation of the tax report of financial statements, applicable to insurance and surety institutions, for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

C Guide format for the presentation of the tax report of financial statements, applicable to brokerage houses, for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

D Guide format for the presentation of the tax report of financial statements, applicable to holding companies of financial groups, for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

E Guide format for the presentation of the tax report of financial statements, applicable to permanent establishments of residents abroad, for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

F Guide format for the presentation of the tax report of financial statements, applicable to integrator and integrated companies, for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

G Guide format for the presentation of the tax report of financial statements, applicable to the Bank of Mexico, for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review).

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Instructions for the integration and presentation of the financial statements report for tax purposes issued by a registered public accountant, for the fiscal year 2023, using the 2023 report presentation system (SIPRED 2023), applicable to the following types of reports:

A Credit institutions (banks). B Insurance and surety institutions. C Brokerage houses. D Holding companies of financial groups. E Permanent establishments of residents abroad. F Integrator and integrated companies. G Bank of Mexico.

I- Package used for the generation of the tax report. SIPRED 2023.

II- Presentation of the tax report. The presentation is integrated by: The annexes of the tax report generated through SIPRED 2023. The notes to the financial statements. The opinion of the registered public accountant who audits and the report on the review of the taxpayer's tax situation, as well as: The fiscal diagnosis questionnaire, prepared by the public accountant. The transfer pricing questionnaire, prepared by the public accountant. In applicable cases, additional information to the tax report.

III- General characteristics. A- File name. The information will be integrated into a single encrypted and zipped file with the sb2x extension, which will be composed of 26 characters (including extension) and will contain the information indicated in point II above.

B- The information of each type of tax report will be integrated as follows.

Credit institutions (Banks)

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	General Balance Sheet.
2	Statement of Results.
3	Statement of Changes in Equity.
4	Statement of Cash Flows.
4.1	Notes to the financial statements.
5	Comparative analysis of the accounts of the statement of results.
6	List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent.
6.1	Declaration.

Friday, February 2, 2024 OFFICIAL GAZETTE 13

Annex reference No.	Data to contain
7	List of contributions payable.
8	Reconciliation between accounting and tax results for income tax purposes.
9	Derivative financial operations.
10	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
11	Partners or shareholders who held shares or equity interests.
12	Transactions with related parties.
13	Taxpayer information on their transactions with related parties.
14	Informative data.
15	Operations carried out with residents abroad.
16	Investments.
17	Loans.
18	Integration of tax losses from previous years.
19	Operations subject to preferential tax regimes.
20	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the Income Tax Law (LISR)).

The questionnaires indicated below contain information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation.

Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

Insurance and surety institutions.

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	General Balance Sheet.
2	Statement of Results.
3	Statement of Changes in Equity.
4	Statement of Cash Flows.
4.1	Notes to the financial statements.
5	Comparative analysis of the accounts of the statement of results.
6	List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent.
6.1	Declaration.

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Annex reference No.	Data to contain
7	Deferred inflationary gain.
8	Value of acts or activities for Value Added Tax purposes.
9	List of contributions payable.
10	Reconciliation between accounting and tax results for income tax purposes.
11	Derivative financial operations.
12	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
13	Partners or shareholders who held shares or equity interests.
14	Transactions with related parties.
15	Taxpayer information on their transactions with related parties.
16	Informative data.
17	Operations carried out with residents abroad.
18	Investments.
19	Loans.
20	Integration of tax losses from previous years.
21	Operations subject to preferential tax regimes.
22	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the Income Tax Law (LISR)).

The questionnaires indicated below contain information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation.

Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

Brokerage houses

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	General Balance Sheet.
2	Statement of Results.
3	Statement of Changes in Equity.
4	Statement of Cash Flows.
4.1	Notes to the financial statements.

Friday, February 2, 2024 OFFICIAL GAZETTE 15

Annex reference No.	Data to contain
5	Comparative analysis of the accounts of the statement of results.
6	List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent.
6.1	Declaration.
7	List of contributions payable.
8	Reconciliation between accounting and tax results for income tax purposes.
9	Derivative financial operations.
10	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
11	Partners or shareholders who held shares or equity interests.
12	Transactions with related parties.
13	Taxpayer information on their transactions with related parties.
14	Informative data.
15	Operations carried out with residents abroad.
16	Investments.
17	Loans.
18	Integration of tax losses from previous years.
19	Operations subject to preferential tax regimes.
20	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the Income Tax Law (LISR)).

The questionnaires indicated below contain information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation.

Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

Holding companies of financial groups.

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	General Balance Sheet.
2	Statement of Results.
3	Statement of Changes in Equity.
4	Statement of Cash Flows.

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Annex reference No.	Data to contain
4.1	Notes to the financial statements
5	Comparative analysis of the accounts of the statement of results.
6	List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent.
6.1	Declaration.
7	List of contributions payable.
8	Reconciliation between accounting and tax results for income tax purposes.
9	Derivative financial operations.
10	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
11	Partners or shareholders who held shares or equity interests.
12	Transactions with related parties.
13	Taxpayer information on their transactions with related parties.
14	Informative data.
15	Operations carried out with residents abroad.
16	Investments.
17	Loans.
18	Integration of tax losses from previous years.
19	Operations subject to preferential tax regimes.
20	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the Income Tax Law (LISR)).

The questionnaires indicated below contain information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation.

Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

Permanent establishments of residents abroad.

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Central office abroad.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	Statement of Financial Position.
2	Statement of Comprehensive Income.

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Annex reference No.	Data to contain
3	Statement of Changes in the Equity of the Central Office Abroad in the Permanent Establishment.
4	Statement of Cash Flows.
4.1	Notes to the financial statements.
5	Analytical integration of sales or net income.
6	Determination of the cost of goods sold for accounting and income tax purposes.
7	Comparative analysis of expense sub-accounts.
8	Comparative analysis of comprehensive financing income sub-accounts.
9	List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent.
9.1	Declaration.
10	List of contributions payable.
11	Reconciliation between accounting and tax results for income tax purposes.
12	Derivative financial operations contracted with residents abroad.
13	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
14	Reconciliation between audited income according to the statement of comprehensive income and the amounts subject to income tax and the total acts or activities for Value Added Tax purposes.
15	Transactions with related parties.
16	Taxpayer information on their transactions with related parties.
17	Informative data.
18	Operations carried out with residents abroad.
19	Investments.
20	Accounts and documents receivable and payable in national and foreign currency.
21	Loans.
22	Integration of tax losses from previous years.
23	Operations subject to preferential tax regimes.
24	Reconciliation between accounting and tax results for income tax purposes determination of the deduction of the proportional part of the average expense that the foreign resident company engaged in international air or land transport had in the same year due to its operations, considering the central office and all its establishments, article 26, fourth and fifth paragraphs of the Income Tax Law (LISR).
25	Information on Value Added Tax for residents abroad who provide international air passenger transport services covered by tickets sold by another airline.
26	Data of the airline that sells the tickets covering the international air passenger transport service.
27	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the Income Tax Law (LISR)).

The questionnaires indicated below contain information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation.

Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

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Integrator and integrated companies.

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	Statement of Financial Position.
2	Statement of Comprehensive Income.
3	Statement of Changes in Equity.
4	Statement of Cash Flows.
4.1	Notes to the financial statements.
5	Analytical integration of sales or net income.
6	Determination of the cost of goods sold for accounting and income tax purposes.
7	Comparative analysis of expense sub-accounts.
8	Comparative analysis of comprehensive financing income sub-accounts.
9	List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent.
9.1	Declaration.
10	List of contributions payable.
11	Reconciliation between accounting and tax results for income tax purposes.
12	Derivative financial operations contracted with residents abroad.
13	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
14	Partners or shareholders who held shares or equity interests.
15	Reconciliation between audited income according to the statement of comprehensive income and the amounts subject to income tax and the total acts or activities for Value Added Tax purposes.
16	Transactions with related parties.
17	Taxpayer information on their transactions with related parties.
18	Informative data.
19	Operations carried out with residents abroad.
20	Investments.
21	Accounts and documents receivable and payable in national and foreign currency.
22	Loans.
23	Integration of tax losses from previous years.

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Annex reference No.	Data to contain
24	Operations subject to preferential tax regimes.
25	Information on the optional regime (Chapter VI, Title II, Income Tax Law).
26	Determination of deferred income tax, the factor, and the integrated tax result.
27	Determination of the UFIN in integrable and non-integrable participation.
28	Control of deferred tax payment.
29	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the Income Tax Law (LISR)).

The questionnaires indicated below contain information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation.

Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

Bank of Mexico.

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	General Balance Sheet.
2	Statement of Results.
3	Statement of Changes in Equity.
4	Statement of Changes in Financial Position.
4.1	Notes to the financial statements.
5	Comparative analysis of the accounts of the statement of results: financial income.
6	Comparative analysis of the accounts of the statement of results: financial expenses and currency fluctuations.
7	Comparative analysis of the accounts of the statement of results: operating expenses.
8	Comparative analysis of the accounts of the statement of results: other income (net of other expenses) and other comprehensive income.

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No of reference of the annex Data to be included 9- List of contributions payable by the taxpayer as the direct taxpayer or as a withholding agent. 9.1- Declaration. 10- List of contributions to be paid. 11- Operations with residents abroad.

The questionnaire indicated below contains information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which are part of the report on the review of the taxpayer's tax situation. Fiscal diagnosis questionnaire (public accountant review). C- Format for submission in SIPRED 2023. The information is integrated by identification data (taxpayer and legal representative), general data, basic financial statements, notes thereto, explanation of variations, reconciliations, integrations, determinations and relationships; and will be presented in a vertical linear format, in accordance with the specific rules with which the system operates. It also contains the opinion, the report on the review of the taxpayer's tax situation, the fiscal diagnosis questionnaire prepared by the public accountant, the public accountant's questionnaire on transfer pricing, and, where applicable, additional information to the fiscal audit. D- Presentation of information. Fiscal audits must be prepared and prepared for sending invariably in the system called SIPRED 2023, developed by the SAT. In the formats of the annexes, columns cannot be added, nor can lines with indices be added, except for the integration of concepts called "Others" or in cases where the system itself allows it; however, it is possible to add Notes to them, according to Appendix III technical notes of this manual, as well as the explanations of the variations. It should be noted that the amounts of the data to be provided in the annexes of the fiscal audit that are not used, may be left blank or put a zero to avoid errors of omission of the capture, except in those indices, which the system itself indicates should not be left blank and it will be required that at least a zero be noted. The information must be presented respecting the structure of construction and encryption of data of the SIPRED 2023; likewise, for no reason can it be presented or edited with any other software. In the presentation of the amounts, formulas, sums and any type of operation or routine that is included in the SIPRED 2023 can be used. To write the texts of the notes to the financial statements, the declaration of contributions payable by the taxpayer as the direct taxpayer or as a withholding agent, the opinion, the report on the review of the taxpayer's tax situation and the additional information to the fiscal audit and the explanation of the variations, special characters (commas, periods, parentheses, brackets, etc.) can be used. The notes to the financial statements, the declaration, the opinion, the report, the fiscal diagnosis questionnaire must be requisitioned obligatorily in all cases and when applicable to the taxpayer, also the questionnaire on transfer pricing and the explanation of the variations, in the case of text information, they must contain a minimum of 100 characters. In the case of using the additional information annex, a minimum of 100 characters must be captured. With the aim of making the limitations of the financial statements, relationships and reconciliations that will be related to the notes to them, the reference will be noted immediately after the name of the account or subaccount to be referenced by inserting a note through the system with a maximum of 250 characters in the notes related to accounts added through indices added, the index to which the note refers must be indicated example: Note of index 28010012000100 All the data of the cells, will be captured according to the validation rules of the system.

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Variations will be explained for the following annexes, of one exercise to another that represent for the item in question, a result above 14% in the column called Percentage of variation in pesos with respect to the previous fiscal year and always that for said item a result of at least 4% has been determined in the columns corresponding to the percentage in relation to the total of the concept being integrated. Statement of financial position; in relation to the total of assets. Analytical integration of sales or net income; in relation to the total of sales or net income updated. Comparative analysis of expense subaccounts; in relation to the total of updated expenses. IV- Specific characteristics. A- The columns. The number of columns established for each of the specific annexes must be respected. For no reason should extra columns, files or annexes be incorporated. The notes to the financial statements, the declaration, the opinion, the report and the additional information, and the explanation of the variations will not have index columns. B- The indices. Nine alphanumeric characters will be handled for the case of identification data and general data and fourteen numeric characters for the other annexes. The treatment of the index will be as an alphanumeric character. The justification of the characters of the indices will be centered. C- The concepts. All texts used will be presented in uppercase letters and cannot contain special signs (commas, brackets, parentheses, etc.); they can be captured in lowercase; however, the SIPRED 2023 automatically converts them to uppercase. D- The amounts. Amount figures may contain formulas, but no special signs (peso sign, commas, periods, brackets or parentheses), they must only consist of the digits from 0 to 9. Symbols such as parentheses, thousands separators, etc.; will only be those assigned by the system (according to the configuration chosen by the user). Negative amounts must be captured with a negative sign, preceding the sign to that amount, but they can be displayed with parentheses (according to the configuration chosen by the user). Numeric fields containing information will be justified to the right. Amounts must be noted invariably in pesos, not in thousands of pesos; for the case of the fiscal audit of the Bank of Mexico, the amounts must be noted in millions of pesos. Amounts representing percentages must be captured with integers and 2 decimals, without the percentage sign, except in cases where such amounts represent an update factor, which must contain integers and 4 decimals. Examples: 10% It will be written 10.00 30% It will be written 30.00 2.89078 It will be written 2.8907 4.56329 It will be written 4.5632 V- Terminology used Electronic acceptance receipt Message of acceptance of the fiscal audit, which is issued and sent by the SAT via internet, to the email address of the public accountant and the taxpayer, with the Digital Seal Alphabetic.- When only letters are captured. Alphanumeric.- When a combination of letter(s) and/or number(s) is captured.

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Bytes.- Unit of magnetic storage measurement equivalent to 8 bits (binary digit) or to a character of information. Character.- It is the representation of any letter or number individually. Cell.- It is defined by the intersection of a column and a row. Copy (copy).- Instruction that allows both copying one or more files to another disk as well as copying selected text within the same or different document. Directory.- Structure that groups a set of files or subdirectories. Digital document.- Any data message that contains information or writing generated, sent, received or archived by electronic means. Encrypted.- File format which, following a set of methods, hides its content from all those to whom it is not addressed. Enveloped or digitally signed.- Process of integration into the fiscal audit of the guarantee/digital certificate and private key of a sender and a guarantee/digital certificate of a recipient that allows guaranteeing its authenticity, integrity, confidentiality and non-repudiation of the transmitted information. Guarantee/digital certificate (public key).- Electronic document that contains a set of information to which a digital signature has been fixed by a certifying authority, in this case the SAT, and is used to sign electronic documents related in an unequivocal way to the private key. Internet.- Worldwide network that interconnects a large number of computing equipment. Kilobyte (KB).- Unit of storage measurement equivalent to 1024 bytes. Private key.- Password that allows identifying together with the guarantee/digital certificate (public key) that the sender and recipient of the information are who they say they are. Megabyte (MB).- Unit of storage measurement equivalent to 1024 kilobytes. Numeric.- When only numbers are captured. Paste (paste).- Instruction that allows both pasting one or more files to another disk as well as pasting selected text within the same or different document. Digital Seal.- Electronic message that certifies that a digital document was received by the corresponding authority at the hour and date recorded in the acceptance receipt. Subdirectory.- Storage structure that groups a set of files. VI- Procedures to use the SIPRED 2023 system. For the purposes of using the SIPRED 2023, the following procedure will be followed: A- Minimum computer equipment requirements: Intel Core i3® IV processor at 17 GHz or higher. 4 GB in RAM memory (8gb recommended). Microsoft Windows® 7 operating system or later. Microsoft office® 2010, 2013 or 2016 32 or 64 bits. Internet Explorer version 11 or higher Total free space on hard drive of 1gb. B- SIPRED 2023 installation procedure. The installation will be carried out following the instructions indicated in the system installation manual, which can be downloaded and consulted on the SAT portal. C- Entry procedure. 1 Start an Excel session. 2 Proceed to the generation of a new fiscal audit and to filling in the identification data (of the taxpayer, registered public accountant, legal representative), general data and subsequently to the other annexes of the fiscal audit.

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Appendix I Catalog of keys of federal entities. 01 Aguascalientes 17 Morelos 02 Baja california 18 Nayarit 03 Baja california sur 19 Nuevo león 04 Campeche 20 Oaxaca 05 Coahuila 21 Puebla 06 Colima 22 Querétaro 07 Chiapas 23 Quintana roo 08 Chihuahua 24 San Luis Potosí 09 Ciudad de México 25 Sinaloa 10 Durango 26 Sonora 11 Guanajuato 27 Tabasco 12 Guerrero 28 Tamaulipas 13 Hidalgo 29 Tlaxcala 14 Jalisco 30 Veracruz 15 Estado de México 31 Yucatán 16 Michoacán 32 Zacatecas The SIPRED 2023 has this catalog from which the corresponding federal entity can be chosen. Appendix II Catalog of activity keys for tax purposes. For the purposes of this appendix, the catalog of economic activities, valid on the date of presentation of the fiscal audit will be applied. The SIPRED 2023 contains said updated catalog, according to Annex 6 published in the DOF on July 21, 2014 of the RMF valid for 2014 and its corresponding modifications published in the same order of dates December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019 and May 14, 2020. Appendix III Technical notes. General: Use of negative signs. When creditor accounts have a debtor balance or debtor accounts have a creditor balance, the negative sign will be placed in front of them and when it comes to accounts whose balance can be both creditor and debtor, the negative sign must be placed in that account when: It represents a debtor balance, but the account is located within a classification of creditor accounts. It represents a creditor balance, but the account is located within a classification of debtor accounts. For better visualization, the system allows, at the user's choice, to see negative quantities in parentheses. Use of indices. For no reason can indices called "Total" be added, which by essence reflect the amount of a group of accounts or subaccounts. Indices cannot be added to break down the amount indicated in the preset index from which the added indices are derived. A preset index cannot be used to be occupied by another concept.

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Each index is composed of nine alphanumeric characters for the case of identification data and general data and fourteen numeric characters for the other annexes, which uniquely identify each concept. The SIPRED 2023 will allow adding lines with indices in some preset places or notes to them, but will not allow adding columns. Lines that represent titles do not carry an index and therefore the SIPRED 2023 will not allow noting any amount or data in them. Construction of new indices. In those cases where the taxpayer has in their accounting names of accounts different from those mentioned in the official information annexes that integrate the guide format of the fiscal audit, they must locate said accounts in the concepts of said format that by their nature are analogous to the accounts to be incorporated, respecting the indices and concepts already established. In some specific cases defined in the SIPRED 2023 itself, new concepts can be constructed, assigning them a new index according to the definition of indices mentioned above, as long as they have not been able to locate them as indicated in the previous paragraph. Likewise, when there are account concepts that are not included in the preset accounts, indices can be added to the predetermined accounts of "Others" and reflect those concepts there. Differences in contributions determined by the registered public accountant. For the purposes of what is stated in rule 2.10.15, the omissions referred to will be only those that the auditor detects during the normal course of their audit of the financial statements for tax purposes, whether or not they are material in accordance with the Auditing Standards referred to in article 60 of the CFF Regulations. When the registered public accountant determines differences in contributions payable by the taxpayer as the direct taxpayer or as a withholding agent, in the following annexes to the fiscal audit, they must make a detailed description of the review procedures applied and that led them to determine said differences, the description must include a detailed explanation of the origin of the amounts determined as differences in contributions, referencing the method or formula used in their review procedures that allowed them to identify said differences, considering their object, base, rate or tariff (first paragraph of article 5 of the CFF), said description must be incorporated into the report on the review of the taxpayer's tax situation before signing their name and registration number with the AGAFF: List of contributions payable by the taxpayer as the direct taxpayer or as a withholding agent. List of contributions to be paid. For the purposes of the financial statement audit, when the registered public accountant observes immaterial differences that consequently are not investigated and that may have a fiscal repercussion, said registered public accountant must point out such circumstance in their report on the review of the taxpayer's tax situation in a separate paragraph and after their opinion. In addition, they will be subject to the following: Whenever they can quantify its effect on the contributions payable by the taxpayer as the direct taxpayer or as a withholding agent, or if the differences correspond to the contributions payable by the taxpayer as the direct taxpayer or as a withholding agent, they must reflect them in the column called "Immaterial differences not investigated by audit" in the annex "List of contributions payable by the taxpayer as the direct taxpayer or as a withholding agent" in the row of the corresponding contribution. If unable to quantify its effect on the contributions payable by the taxpayer, they must make a list of the concepts and amounts for which immaterial differences not investigated were determined and include them in a separate paragraph in the report on the review of the taxpayer's tax situation before the name and registration number of the public accountant.

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Additional information to the fiscal audit. This sheet is a free text capture, and will be used to provide additional information to that contained in the annexes of the fiscal audit, or information that is not reflected in the annexes, such as that provided by societies that are split or merged; likewise, it can be used for the taxpayer or registered public accountant to make any type of clarification(s) and explanation(s) with respect to the information of any annex of the fiscal audit. Societies that are split. Societies that are split, in addition to presenting the information established above according to the type of fiscal audit that corresponds to them, will provide the following: I The relationship referring to the percentage of shareholding participation of each shareholder corresponding to the year prior to the split, as well as the number, value and nature of the shares that make up the share capital of the split society; II The list of shareholders of the split societies and of the split society, in the case that the latter subsists, in which the number, value and nature of the shares that make up the share capital of said societies are indicated by reason of the split; III The statement of financial position of the split society on the date of the split, and IV A list containing the distribution of assets, liabilities and capital transmitted by reason of the split. Societies that are merged. Societies that subsist or arise by reason of a merger, in addition to the information established above according to the type of fiscal audit that corresponds to them, will provide a list of the partners or shareholders of the society that arises or subsists by reason of the merger, indicating their social or shareholding participation on the date on which the merger was carried out, as well as the number, nominal value and nature of the social parts or shares that make up the share capital on that same date. Any precision or expansion that was wanted to be pointed out with respect to the information provided by the taxpayer in any annex to the fiscal audit, the taxpayer can do it themselves or through the registered public accountant who audited, through the annex called additional information. The technical notes mentioned below will be applicable to the types of fiscal audits that contain the information or data referred to by each of them. Identification data: Of the taxpayer. The capture of the taxpayer's identification data (with the exception of the RFC) can only be carried out by obtaining the information registered in the SAT, through its Portal, prior to identification with the taxpayer's e.firma. The information will be sent by the SAT via email to the taxpayer, contained in a file, with this information the taxpayer's identification data will be filled in following the instructions specified in the SIPRED 2023 user manual, which can be downloaded and consulted on the SAT portal. When some of the taxpayer's data registered in the SAT do not match the current ones, they can be modified in the filling of the fiscal audit; however, the update of that data does not exempt them from presenting the corresponding change notice before the SAT. For the automatic filling that the SIPRED 2023 performs of the concept called "Name of the economic group to which it belongs", the description made for this effect in Annex 6 published in the DOF on July 21, 2014, of the RMF valid for 2014 and its corresponding modifications published in the same order, of dates December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019 and May 12, 2020, is taken into account, once the user defines their economic activity key, in the catalog contained in the application. Of the public accountant. The capture of the public accountant's identification data can only be carried out by obtaining the information registered in the SAT, through the SAT portal, prior to identification with the public accountant's e.firma. The information will be sent by the SAT via email to the public accountant, contained in a file, with this information the public accountant's identification data will be filled in following the instructions specified in the SIPRED 2023 user manual, which can be downloaded and consulted on the SAT portal.

26 OFFICIAL GAZETTE Friday, February 2, 2024

When the address data of the public accountant, registered with the SAT, do not match the current ones, they may be modified when filling out the fiscal audit report; however, it is necessary to present the corresponding notice of change of address and notify the correct address data to the AGAFF, through the SAT portal, via my portal. https://portalsatplataformasatgobmx/satauthenticator/authlogin/showloginaction

The capture of the firm's RFC data is mandatory; when the registered public accountant does not belong to any firm, they must enter their own RFC.

Of the legal representative. The capture of the identification data of the legal representative can only be performed by obtaining the information registered with the SAT, through its Portal, prior to identification with the legal representative's e.firma. The SAT will send the information to the legal representative via email in a file; with this information, the identification data of the legal representative will be filled out following the instructions specified in the SIPRED 2023 user manual.

When the address data of the legal representative, registered with the SAT, do not match the current ones, they may be modified when filling out the fiscal audit report; however, the update of this data does not exempt the taxpayer from presenting the corresponding change notice to the SAT.

General data (when applicable depending on the type of fiscal audit report in question). The capture of the data "Opted to audit its financial statements by accumulated taxable income for the purposes of article 32-A of the CFF", "Opted to audit its financial statements by the value of its assets for the purposes of article 32-A of the CFF", and "Opted to audit its financial statements by the number of workers for the purposes of article 32-A of the CFF" is mandatory.

When "No" is indicated for all the data in the previous paragraph, the reason why the fiscal audit report is presented must be mentioned.

When "Yes" is indicated in the data: "Is part of a trust", the RFC and corporate name of the trust, the settlor, the trustee, and the beneficiary must be specified.

When obliged to indicate the type of Institution or type of society; the system displays a list containing the following concepts: 5- Insurance Institution, 6- Surety Institution, 17- Integrating Society, and 18- Integrated Society; only one of them must be indicated.

The capture of the data "Type of special taxpayer" is mandatory; the system displays a list containing the following concepts: 0- None, 1- Merger, 2- Spin-off, 3- Liquidation; 4- Trust, and 5- Participating Associate; only one of them must be indicated, provided that the requirements established in article 32-A of the CFF are met.

When obliged to indicate the data "Select the costing system used for fiscal purposes"; the system displays a list containing the following concepts: 3- Absorption costing [historical costs], 4- Absorption costing [estimated predetermined costs], 5- Absorption costing and standard cost method, 6- System different from the above, and 7- Not applicable; only one of them must be indicated.

The capture of the data "Type of opinion" is mandatory; the system displays a list containing the following concepts: 1- Unqualified opinion, 2- Qualified opinion with fiscal implications, 3- Qualified opinion without fiscal implications, 4- Adverse opinion with fiscal implications, 5- Adverse opinion without fiscal implications, and 6- Disclaimer of opinion; only one of them must be indicated, if applicable. It is recommended to specify in the report on the review of the taxpayer's fiscal situation why it was considered that the opinion in question had or did not have implications in the calculation of taxes or contributions, for which it is recommended to consider the following:

Type of observation 1- Unqualified opinion. It will be understood that the taxpayer complies with fiscal provisions and the accounting framework that applies. 2- Qualified opinion with fiscal implications. It will be understood that the taxpayer does not comply with some fiscal provision; consequently, there are unreported differences in the calculation of taxes or contributions. 3- Qualified opinion without fiscal implications. It will be understood that the taxpayer does not adequately apply some standard of the accounting framework to which it is subject; however, it complies with the fiscal provisions to which it is subject, so there are no unreported differences in the calculation of taxes or contributions.

Friday, February 2, 2024 OFFICIAL GAZETTE 27

4- Adverse opinion with fiscal implications. It will be understood that the taxpayer does not adequately apply some standard of the accounting framework to which it is subject and/or does not comply with some fiscal provision that led the auditor to issue an adverse opinion; consequently, there are unreported differences in the calculation of taxes or contributions. 5- Adverse opinion without fiscal implications. It will be understood that the taxpayer does not adequately apply some standard of the accounting framework to which it is subject to such an extent that it led the auditor to issue an adverse opinion; however, it complies with the fiscal provisions to which it is subject, so there are no unreported differences in the calculation of taxes or contributions. 6- Disclaimer of opinion. It will be understood that the auditor does not have elements to issue an opinion; consequently, it is unknown whether the taxpayer complied with the accounting framework to which it is subject or with its fiscal obligations.

"Yes" must be indicated in only one of the following data: Cash flow statement: used the indirect method or Cash flow statement: used the direct method.

The information referred to in the indices: RFC 1, 2, 3, 4, and 5, corresponds to the RFC of the individuals or legal entities that provided fiscal advice to the taxpayer through a written opinion during the fiscal year.

When "Yes" is indicated in the data: "Carried out transactions with related parties", the annexes "Transactions with related parties" and "Information of the taxpayer regarding its transactions with related parties" must be filled out.

When "Yes" is indicated in the data: "In the fiscal year, pending tax losses from previous years were decreased for the purposes of article 9 fraction II of the LISR", the annex "Integration of Tax Losses from Previous Years" must be filled out.

When "Yes" is indicated in the data: "Celebrated derivative financial operations that had fiscal effects during the fiscal year in the income tax, with residents abroad", the annex "Derivative financial operations contracted with residents abroad" must be filled out.

When "Yes" is indicated in the data: "Maintained permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico during the fiscal year, with residents abroad", the annex "Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico" must be filled out.

When "Yes" is indicated in the data: "Carried out operations with residents abroad", the annex "Operations carried out with residents abroad" must be filled out.

When "Yes" is indicated in the data: "Maintained balances receivable and payable in national and foreign currency during the fiscal year, with residents abroad", the annex "Accounts and documents receivable and payable in national and foreign currency" must be filled out.

When "Yes" is indicated in the data: "Celebrated loans during the fiscal year", the annex "Loans" must be filled out.

When "Yes" is indicated in the data: "Carried out operations with preferential tax regimes, through entities or legal figures foreign that are fiscally transparent abroad", the annex "Operations subject to preferential tax regimes" must be filled out.

When "Yes" is indicated in the data: "The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions", the number(s) of the criteria must be specified in the index "Specify the number(s) of criterion/criteria" in the general data of the fiscal audit report; this data refers to the criteria contained in Annex 3 of the RMF valid for 2023.

When "Yes" is indicated in the data: "Obtained any resolution from the SAT or the SHCP that affected its fiscal situation during the fiscal year", it must be indicated in the concept "It is a matter of" whether it is a consultation or an authorization; additionally, it must be indicated whether compliance with what was established in the resolution was given, in the concept named "The requirements established in the resolution were met"; likewise, the numbers of the official letters and their dates must be specified in the indices: Official Letter Number 1, 2, and 3 and Date of Official Letter 1, 2, and 3, in the general data of the fiscal audit report.

28 OFFICIAL GAZETTE Friday, February 2, 2024

When "Yes" is indicated in the data: "Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the fiscal year (includes PTU)", the resolution numbers and their dates must be specified in the indices: Resolution Number 1, 2, and 3 and Date of Resolution 1, 2, and 3, in the general data of the fiscal audit report.

When "Yes" is indicated in the data: "Has filed any means of defense against fiscal provisions", it must be clarified through the annex named "Additional information", the contested fiscal provision, the means of defense filed, as well as its status at the end of the fiscal year.

When "Yes" is indicated in the data: "Indicate if shares or intangibles were alienated during the fiscal year", the name of the buyer must be indicated, as well as the name of the related party; additionally, the total income from the sale of shares, total income from the sale of intangibles, total average cost of the alienated shares, and finally, the total amount of the original adjusted investment must be entered.

The information of the indices containing the questions related to the taxpayer's fiscal diagnosis questionnaire, whose answers will be provided by the taxpayer themselves, the answers will be reviewed and validated by the public accountant so that these answers are consistent with the result of their work in accordance with the Auditing Standards, considering what is stated by the audit guides and based on the scope of the selective tests of their audit; when they cannot validate the taxpayer's answers or do not agree with any of them, they must indicate the index number of the question and explain the reasons in the report on the review of the taxpayer's fiscal situation, and, if applicable, make the corresponding qualifications.

For the purpose of answering the previous questions, the taxpayer must perform a self-diagnosis of compliance with the different fiscal provisions that are related.

Public accountants must expressly state in their report on the review of the taxpayer's fiscal situation, any omission or non-compliance with fiscal provisions that they have detected when examining the taxpayer's fiscal situation, in accordance with the Auditing Standards referred to in article 60 of the Regulations of the CFF, considering what is stated by the audit guides.

Report on the review of the taxpayer's fiscal situation.

In accordance with articles 32-A and 52 of the CFF, 58 fractions II and III of the Regulations of the CFF, as well as rules 2.10.15. and 2.10.19 of the General Resolution for Fiscal Matters for 2023, published on December 27, 2022 in the DOF, the text of the fiscal audit report must be subject to the formats used by the professional college, the society, or the association of public accountants recognized by the corresponding educational authority. It is considered that the fiscal audit report of the registered public accountant is integrated by the independent auditor's report as well as by the report on the review of the taxpayer's fiscal situation that is included in the section of other legal and regulatory requirements, considering Standards 800 special considerations audits of financial statements prepared in accordance with a framework of information for specific purposes and 700 formation of the opinion and issuance of the audit report on financial statements of the International Auditing Standards.

When the taxpayer has made provisional payments in amounts lower than those they should have made according to the calculations of the public accountant who audited the financial statements and an annual contribution payable has been determined, if the taxpayer paid the corresponding update and surcharges, from the month in which the provisional payment should have been made until the month in which they presented their annual return, in the report on the review of the taxpayer's fiscal situation, this clarification will be made, indicating the name of the contribution, the month or period to which the payment corresponds, the unpaid historical amount, the update, and the surcharges paid; in these cases, no differences will be shown in those contributions in which such circumstance occurred.

The information of the basic financial statements will be presented comparatively with respect to the immediate previous fiscal year.

Statement of Financial Position (instruction not applicable for fiscal audits of the financial sector).

In the index "Unpaid Value Added Tax", the VAT that, despite being stated in a fiscal voucher in favor of the taxpayer, for the acquisition of goods and services, or for the use or temporary enjoyment of goods, at the end of the fiscal year is pending payment, and therefore has the right to credit it until the moment it is effectively paid, will be reflected.

In the index "Uncollected Value Added Tax", the VAT that, despite being stated in a fiscal voucher issued by the taxpayer, for the alienation of goods and services, or for granting the use or temporary enjoyment of goods, at the end of the fiscal year is pending collection, and therefore is caused by the taxpayer until the moment it is effectively collected, will be reflected.

The variations from one fiscal year to another that represent for the item in question, a result above 14% in the column named "Percentage of variation in pesos with respect to the previous fiscal year" will be explained, and always that for said item a result of at least 4% has been determined in the columns corresponding to "Percentage in relation to the total assets (fiscal year)" or "Percentage in relation to the total assets (previous fiscal year)".

Friday, February 2, 2024 OFFICIAL GAZETTE 29

Example: Index Concept 2023 2022 Percentage in relation to the total assets (fiscal year) Percentage in relation to the total assets (fiscal year previous) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation = > 4% = > 4% = > 14% 28010007000000 Related parties 44,880,451 28,574,305 39.21 25.61 16,306,146.00 57.07 A loan was granted in the fiscal year to a related party... 28010077000000 Total, of assets 114,471,457 111,560,641

Statement of Comprehensive Income (instruction not applicable for fiscal audits of the financial sector).

For the filling out of this annex, it is necessary to previously capture the information of the annexes named: Analytical integration of sales or net income, Determination of the cost of goods sold for accounting and income tax purposes (when obliged to fill out this annex), Comparative analysis of expense sub-accounts, and Comparative analysis of sub-accounts of comprehensive financing income.

The information corresponding to the columns of Related parties and Unrelated parties must be filled out for each fiscal year.

Statement of Changes in Equity (instruction not applicable for fiscal audits of the financial sector).

Due to the limitation to add new columns to the formats, in the statement of changes in equity, two columns have been included, one for Other creditor capital accounts and another for Other debtor capital accounts, which may be used when it is necessary to reflect concepts of equity capital that do not have a specific column.

When amounts are entered in the columns Other creditor capital accounts and Other debtor capital accounts, due to their balance being integrated by the amount of one or more accounts, the integration of them must be presented immediately before the index "Balances as of December 31, 2023" or the index "Balances as of December 31, 2022", as applicable, consigning in the concept column the name of the accounts that integrate said balance and in the reference column, the amount corresponding to each account or concept.

Statement of Cash Flows (instruction not applicable for fiscal audits of the financial sector).

Only the information corresponding to the method chosen by the taxpayer will be placed.

Notes to the financial statements (applicable to all types of fiscal audits).

This annex is mandatory, given that the notes to the financial statements are an integral part of them, as established by the Financial Information Standard A-7 presentation and disclosure of the current Financial Information Standards (paragraphs 10, 11, and 12); therefore, it is recommended to ensure that they are presented complete.

Paragraphs 10, 11, and 12 of the current Financial Information Standards state:

Paragraph 10 to comply with Financial Information Standards, an entity must present the four basic financial statements, established in NIF A-3.

Paragraph 11 the financial statements and their notes: A) Form an inseparable whole or unit and, therefore, must be presented jointly in all cases; the information that complements the financial statements may be in the body or at the foot of them or on separate pages and. B) Are alphanumeric representations that classify and describe through titles, items, sets, amounts, and explanatory notes, the declarations of the administrators of an entity, regarding their financial situation, their operating results, the changes in their capital or accounting equity, and the changes in their financial situation.

Paragraph 12 due to practical space limitations, it is frequent that financial statements require notes, which are explanations that expand the origin and meaning of the data and figures presented in said statements; they provide information about the entity and its transactions, internal transformations, and other events that have affected or could economically affect it; as well as, about the repercussion of accounting policies and significant changes; due to the above, the explanatory notes referred to form part of the financial statements.

30 OFFICIAL GAZETTE Friday, February 2, 2024

The following annexes of the fiscal audit report must be presented comparatively with respect to the immediate previous fiscal year:

Analytical integration of sales or net income (instruction not applicable for fiscal audits of the financial sector).

For the fiscal year 2023, to be in accordance with the modifications of the Financial Information Standard B-3 statement of comprehensive income, there is no longer a separation of operating and non-operating income (other income), as both are operating; therefore, in this annex, the taxpayer's income that does not have a relationship with its comprehensive financing income and, if applicable, with its participation in results of unconsolidated subsidiaries, associates, and joint ventures will be integrated.

The information corresponding to the columns of Related parties and Unrelated parties must be filled out for each fiscal year.

In the Analytical integration of sales or net income, in the columns named "Total taxable for ISR" and "Total non-taxable for ISR", the amount that from the income concepts reported have fiscal effects will be placed; the non-taxable income refers to accounting and non-fiscal items.

The variations from one fiscal year to another that represent for the item in question, a result above 14% in the column named "Percentage of variation in pesos with respect to the previous fiscal year" will be explained, and always that for said item a result of at least 4% has been determined in the columns corresponding to "Percentage in relation to the total sales or net income updated (fiscal year)" or "Percentage in relation to the total sales or net income updated (previous fiscal year)".

Example: Index Concept 2023 2022 Percentage in relation to the total of sales or net income updated (fiscal year) Percentage in relation to the total of sales or net income updated (fiscal year previous) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation = > 4% = > 4% = > 14% 28050020000000 Technical assistance from abroad 64,880,000 48,674,305 58.00 44.00 16,205,695 33.00 Technical assistance was paid to a resident in the foreign country...

28050034000000 Total, of sales or net income updated 110,000,500 108,560,000 Determination of the cost of goods sold for accounting and income tax purposes (instruction not applicable for tax reports of the financial sector). Taxpayers engaged in the buying and selling of goods for distribution shall leave blank the determination of the Cost of finished production. The information corresponding to the columns of Related Parties and Unrelated Parties shall be filled out for each fiscal year. Comparative analysis of expense sub-accounts (instruction not applicable for tax reports of the financial sector). For the 2023 fiscal year, in accordance with the modifications of Financial Information Standard B-3 Statement of Comprehensive Income, other non-operating expenses (other expenses) are no longer presented separately from operating expenses, as they are operational; therefore, this type of expense will be included in this annex as other expenses other than manufacturing, sales, administrative, and general expenses. The information corresponding to the columns of Related Parties and Unrelated Parties shall be filled out for each fiscal year. In the comparative analysis of expense sub-accounts, the columns named: Total deductible for Income Tax and Total non-deductible for Income Tax, shall show the amount of the expense concepts reported that have a tax effect in the year being audited; the non-deductible items refer to accounting and not tax items. The variations from one fiscal year to another that represent for the item in question a result above 14% in the column named Percentage of variation in pesos with respect to the previous fiscal year shall be explained, and always provided that for said item a result of at least 4% has been determined in the columns corresponding to Percentage in relation to the total updated expenses (current fiscal year) or Percentage in relation to the total updated expenses (previous fiscal year).

Friday, February 2, 2024 OFFICIAL GAZETTE 31 Example: Index Concept 2023 2022 Percentage in relation to the total of updated expenses (current fiscal year) Percentage in relation to the total of updated expenses (previous fiscal year) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation = > 4% = > 4% = > 14% 28070069000000 Patents and trademarks 70,000,000 40,000,000 58.00 40.00 30,000,000 75.00 The acquisition of a brand was paid... 28070091000000 Total, of updated expenses 120,000,000 100,000,000 Comparative analysis of the sub-accounts of the comprehensive financing result (instruction not applicable for tax reports of the financial sector). In the comparative analysis of the sub-accounts of the comprehensive financing result, the columns named: Accumulable or deductible for Income Tax and Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax, shall show the amount of the income or expense concepts reported, as applicable, that have a tax effect; the non-deductible, non-accumulable, or not subject items refer to accounting and not tax items. The information corresponding to the columns of Related Parties and Unrelated Parties shall be filled out for each fiscal year. The following annexes of the tax report shall be presented only for the fiscal year: List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent. In this list, when there are differences between the column Contribution determined by audit payable or refundable and the column Contribution payable or balance refundable determined by the taxpayer, in one or more indices of the chapter: Income Tax (ISR). The differences detected in each of the indices of said chapter shall be reported in the column of Difference, in the corresponding index. The information revealed in the indices corresponding to the column Contribution payable or balance refundable determined by the taxpayer shall correspond to the taxes effectively paid or to the refundable balances manifested by the taxpayer. As a direct subject. Value Added Tax (IVA), from the index Sum of IVA charged for the months of the year to the index Sum of IVA returned for the months of the year. Special Tax on Production and Services (IEPS), from the index Sum of IEPS charged for the months of the year to the index Sum of IEPS returned for the months of the year. Tax on foreign trade, the index Total of taxes on foreign trade. In their capacity as withholding agent. Other withheld contributions, from the index Special tax on production and services withheld to the index Others. Compensations made and refunds obtained. Compensations made during the year of refundable balances arising from the contributions indicated, from the index Value Added Tax to the index Other federal contributions. Compensations made during the year applied to the contributions indicated, from the index Own Value Added Tax arising from own value added tax to the index Other federal contributions. Refunds obtained during the year, from the index Other federal contributions. Pursuant to Article 52, fraction III of the Federal Tax Code (CFF) and Rule 2.10.15., fraction IV, it shall be indicated that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the refundable balances requested in the refunds or applied in compensations carried out during the year under review, and that the amounts pending to be refunded or refunded to the taxpayer by the tax authority derive from said balance; any non-compliance or difference obtained in the audited year must be revealed in the same way, it must be evaluated whether said non-compliance represents a tax qualification and its quantification to reintegrate the amount corresponding to the same authority, in which case the difference shall be reported in the list of contributions payable by the taxpayer in the item of the tax that has been returned or compensated improperly; likewise, if by the date of presentation of the tax report the taxpayer does not show evidence of a favorable response from the authority regarding the refund or compensation procedure to the registered public accountant, the latter shall mention it in their report on the review of the taxpayer's tax situation.

32 OFFICIAL GAZETTE Friday, February 2, 2024 When in the column of Rate, tariff, or quota, several tax rates correspond, the word Several shall be written. In the following contributions as a direct subject, the taxpayer will fill in the data corresponding to the sum of the definitive monthly payments from January to December: Value Added Tax (IVA), from the index Value of taxable acts or activities at the 16% rate to the index Sum of IVA returned in the months of the year. Special Tax on Production and Services (IEPS), from the index Value of taxable acts or activities at the 3% rate (public telecommunications networks) to the index Sum of IEPS returned in the months of the year. Income Tax (ISR) for operations subject to preferential tax regimes. With regard to this concept, the taxable base shall be considered as the sum of all taxable income, profits, or fiscal results arising from income subject to preferential tax regimes obtained by taxpayers through foreign entities or legal figures in which they participate, directly or indirectly, in the proportion corresponding to their participation in them, as well as by the income they obtain through foreign entities or legal figures that are fiscally transparent abroad; the sum of the tax charged by each of the investments for which a taxable base was generated and the tax paid in the year shall be omitted, if applicable, the profits or fiscal results in which losses have been generated or amortized, that is, only the taxable income, profits, or fiscal results that have generated a taxable base for the accusation and payment of ISR shall be considered. Income tax on distributed dividends not originating from CUFIN or CUFINRE and Income tax on distributed dividends originating from CUFINRE. With regard to these concepts, in the column Taxable Base, the amount of the distributed dividend added with the income tax to be paid in accordance with tax provisions shall be indicated. Rights for the services provided: The indices: The National Institute of Migration (INM), correspond to the rights for visitors without permission to perform remunerated activities (Article 8, fraction I of the LFD in force in 2023) and to the rights for migratory services (Article 12 of the LFD in force in 2023). The index: Services for navigation in Mexican airspace (SENEAM) corresponds to the rights established in Article 289, fractions I, II, and III of the LFD in force in 2023. The index: Federal Telecommunications Institute (IFT), corresponds to the rights established in Articles 244-B, 244-C, 244-D, and 244-E of the LFD in force in 2023. In the index: Others specify concept, the most representative federal rights in terms of amount that the taxpayer has charged during the year shall be noted; in the case of taxpayers engaged in mining activities, they shall note the rights on mining that they have charged. Compensations made and refunds obtained. With regard to these concepts, compensations made during the year of refundable balances, compensations made during the year applied, and refunds obtained during the year shall be considered for the contributions corresponding to the same audited year, as well as for the contributions compensated made and refunds obtained in the year for which the tax report is issued that originate from previous years. Pursuant to fraction III of Article 52 of the CFF and fraction IV of Rule 2.10.15., it shall be indicated that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the refundable balances requested in the refunds or applied in compensations carried out during the year under review, and that the amounts pending to be refunded or refunded to the taxpayer by the tax authority derive from said balance; any non-compliance or difference obtained in the audited year must be revealed in the same way, it must be evaluated whether said non-compliance represents a tax qualification and its quantification to reintegrate the amount corresponding to the same authority, in which case the difference shall be reported in the list of contributions payable by the taxpayer in the item of the tax that has been returned or compensated improperly; likewise, if by the date of presentation of the tax report the taxpayer does not show evidence of a favorable response from the authority regarding the refund or compensation procedure to the registered public accountant, the latter shall mention it in their report on the review of the taxpayer's tax situation. List of contributions to be paid. The contributions that at the end of the audited year have been charged and are pending payment, according to the statement of financial position, shall be listed in the annex named List of contributions to be paid, identifying them by type of contribution and within this, by month, year, or period of charge, indicating the amount to be paid that corresponds to the audited fiscal year, the amount to be paid originating from previous years, the sum of said amounts that

Friday, February 2, 2024 OFFICIAL GAZETTE 33 represents the total of contributions to be paid at the end of the audited year, identifying, if applicable, from the total of contributions, the amount of the contribution that is in litigation, the payment date, and the name of the credit institution or SAT in which the payment was made, or, if applicable, the operation number, or leaving these data blank with the exception of the amount, when the contribution had not been covered by the date of presentation of the tax report. The public accountant who audited shall manifest in the report on the review of the taxpayer's tax situation, the taxes withheld for the concept of ISR pending payment by the date of presentation of the tax report, indicating: the deductible base to which these withholdings correspond, the period, and the concept of the payment. The public accountant who audited shall be relieved of manifesting said information, when as a result of their audit, they have considered as non-deductible concepts for the ISR payable by the taxpayer, the bases to which the taxes withheld pending payment correspond, having to specify this situation in their report. Taxpayers who are making the payment in installments, of one or more contributions, shall note the data of the option notice, (free writing): folio number, date of presentation, and the receiving administration, as well as the data of the authorization letter for payment in installments, indicating the number of the letter and the date. Example of filling out the annex in the case of a taxpayer presenting a tax report of financial statements applicable to integrating and integrated societies, with the following assumptions: The taxpayer has provisioned for two years an amount of annual ISR payable by them, which by the date of presentation of the tax report has not been covered for any circumstance. A difference of ISR payable was determined, as a result of the tax report, which by the date of presentation of the tax report has not been covered. At the end of the year, they have not made the provisional payments of the ISR payable by them, for the months of November and December, which are covered in the month of January of the following year, and for which a complementary declaration is presented in the month of March of the following year. At the end of the year, they have not made the payment of the withholdings of ISR on salaries and wages of December, which were covered in the month of January of the following year. These data will be reflected in the annex List of contributions to be paid, in the following concepts: Income tax charged as a direct subject. Determined by the taxpayer (from the audited year). Only the column of Amount originating from previous years shall be filled. Difference determined by the taxpayer (from the audited fiscal year). Only the column of Amount corresponding to the audited fiscal year shall be filled. Provisional payment of November 2023. In addition to the column of Amount corresponding to the audited fiscal year, the columns applicable to note the date and method of payment shall be filled. Complementary provisional payment of November 2023. In addition to the column of Amount corresponding to the audited fiscal year, the columns applicable to note the date and method of payment shall be filled. Provisional payment of December 2023. In addition to the column of Amount corresponding to the audited fiscal year, the columns applicable to note the date and method of payment shall be filled. Complementary provisional payment of December 2023. In addition to the column of Amount corresponding to the audited fiscal year, the columns applicable to note the date and method of payment shall be filled. Income tax on salaries and in general for the provision of a subordinate personal service in their capacity as withholding agent. Corresponding to the month of December 2023. In addition to the column of Amount corresponding to the audited fiscal year, the columns applicable to note the date and method of payment shall be filled.

34 OFFICIAL GAZETTE Friday, February 2, 2024 If for any reason the taxpayer reflects in their liability accounts, contributions to be paid with balances of contributions not charged at the end of the year, from the index Specify concept and period to which it corresponds, they shall reflect those balances. In the column Amount of the contribution in litigation, the contributions pending payment that are in litigation by the taxpayer shall be noted, and they must also add to the contribution in question in the column of concept, the word Litigation to identify the reason why that contribution has not been covered. Reconciliation between the accounting and fiscal result for income tax purposes, shall be presented in a comparative manner with respect to the immediate previous year. In the concept Effect of inflation of NIF B-10, the net amount of inflation recognized in the net profit or loss shall be noted, without considering the favorable or unfavorable result corresponding to the result by monetary position. In the concept Loss on disposal of shares, the amount of the loss on disposal of shares deducted in the year shall be noted; for this reason, said amount shall not be reflected as part of the non-accounting fiscal deductions. When the taxpayer determines a fiscal loss, they shall only fill out this annex, up to the index Fiscal loss of the year, concluding the reconciliation; under no circumstances shall they note the amount of the fiscal loss in the index Fiscal result. When the taxpayer amortizes fiscal losses from previous years, they shall not record in that row an amount greater than that of the fiscal profit of the year. Financial derivative operations contracted with residents abroad. In this annex, the data shall be provided grouped by each resident abroad, globalizing the operations by type of operation and amount contracted. In the column Tax identification number, the number or tax identification key used by the resident abroad in their country of residence shall be noted; in case that in the country of residence such key is not used, n/a shall be noted. In the column Country of residence, the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction. The data of the column Type of contracted operation, debt or capital, shall be filled in accordance with what is established in the last paragraph of Article 16-A of the CFF, which establishes the following: 16-A- For the purposes of tax provisions, the following are understood as financial derivative operations: ... Debt financial derivative operations are considered those that refer to interest rates, debt securities, or the national consumer price index; likewise, capital financial derivative operations are understood as those that refer to other securities, merchandise, currencies, or baskets or stock indices; financial derivative operations that do not fall within the circumstances referred to in this paragraph shall be considered as capital or debt depending on the nature of the underlying asset. The data of the Contracted Amount shall be expressed in foreign currency. In the data Type of currency, the currency and the country to which it corresponds shall be selected in accordance with the catalog contained in Appendix VII of this instruction. The data percentage of the column Interest rate shall be expressed as a percentage. In the data of the Validity, 31 December 2023 shall be noted. Permanent investments in subsidiaries, associates, and affiliates residents abroad. In this annex, the data shall be provided grouped by each resident abroad, which is a subsidiary, associate, or affiliate entity of the taxpayer, globalizing the operations by investment amount. For these purposes, the terms Subsidiary, Associate, or Related or Affiliate party shall be those defined in the Financial Information Standards NIF B-7, B-8, and C-13 issued by the Mexican Council for Research and Development of Financial Information Standards (CINIF), as follows: Subsidiary - is an entity that is controlled by another entity. Associate - is an entity over which another entity has a permanent investment and exercises significant influence over it. Affiliates or related parties - are those entities that, among other aspects, have common owners.

Friday, February 2, 2024 OFFICIAL GAZETTE 35

In the column Tax Identification Number, the data of the number or tax identification key used by the foreign resident in their country of residence shall be recorded; if such a key is not used in the country of residence, "n/a" shall be recorded.

In the column Country of Fiscal Residence of the Entity, the key and name of the country of fiscal residence of the entity shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column Percentage of Participation in the Entity's Capital, the average participation percentage during the 2023 fiscal year represented by the shares, partnership interests, or their equivalents owned by the taxpayer with respect to the total shares, partnership interests, or equivalents issued by the foreign subsidiary, associated, or affiliated entity shall be recorded.

In the column Investment Amount, the amount of contributions to the social capital or its equivalent in the foreign subsidiary, associated, or affiliated entity, or the total net acquisition value of the shares or partnership interests, including, where applicable, the amount corresponding to goodwill or commercial credit; this last data may be recorded in a separate row, entering the amount in this same column.

In the column Amount of Profits (Losses) from Previous Years in the Participation Percentage, the accounting profits or losses from previous fiscal years generated in the foreign subsidiary, associated, or affiliated entity, from the fiscal year in which the taxpayer became a partner or shareholder up to the immediate previous fiscal year of the taxpayer, shall be recorded. These accounting profits or losses from previous fiscal years must be multiplied by the percentage of participation that the taxpayer has in the social capital of the foreign resident entity at the close of the taxpayer's fiscal year being audited.

In the column Amount of Profit (Loss) of the Year in the Participation Percentage, the accounting profit or loss corresponding to the fiscal year of the taxpayer multiplied by the percentage of participation that the taxpayer being audited has in the social capital of the foreign resident entity at the close of the same fiscal year shall be indicated.

In the column Investment Value, the sum of the amounts recorded by row in the columns: Investment Amount, Amount of Profits (Losses) from Previous Years in the Participation Percentage, and Amount of Profit (Loss) of the Year in the Participation Percentage shall be recorded. In no case shall negative values be recorded in this column; therefore, if an arithmetic case arises, zero shall be recorded.

Partners or Shareholders who held shares or partnership interests.

In this annex, the data shall be provided grouped by each partner or shareholder that the taxpayer has had during the fiscal year. When the partner or shareholder is not directly a natural or legal person but a trust agreement, the trust contract number and the name of the institution acting as trustee shall be recorded.

When shares are placed among the general investing public, it shall be recorded in the row corresponding to the partner or shareholder Shares Placed Among the General Investing Public.

In the column Tax Identification Number or RFC, the number or tax identification key used by the partner or shareholder in their country of residence shall be recorded. If such a key is not used in the partner or shareholder's country of residence, "n/a" shall be recorded. When the partner or shareholder is a resident in national territory, the RFC shall be recorded. When there are general public shareholders, "Varios" (Various) shall be recorded.

In no case shall "Varios" (Various) be recorded when the partners or shareholders are not the general public; therefore, the RFC or the number or tax identification key of the partner or shareholder shall always be recorded as applicable.

In the column Country of Residence for Fiscal Purposes, the key and name of the country of residence for fiscal purposes of the partner or shareholder shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column Partner or Shareholder's Participation Percentage in the Year, the average participation percentage during the 2023 fiscal year, representing the shares, partnership interests owned by the partners or shareholders of the taxpayer with respect to the total shares or partnership interests issued by the taxpayer itself, shall be recorded.

In the column Holding Period, the period from January 1 to December 31 shall be indicated, when the partner or shareholder has remained as such during the fiscal year of the taxpayer being audited.

When a partner or shareholder has ceased to have such status during a fiscal year, the holding period shall end on the date recorded in the share register or in the special book of partners, the transmission of the shares or partnership interests (Articles 128 and 129, and 73, of the General Law of Commercial Societies), respectively.

36 OFFICIAL GAZETTE Friday, February 2, 2024

When a partner or shareholder begins to have such status during a fiscal year, the holding period shall begin on the date recorded in the share register or in the special book of partners, the transmission of the shares or partnership interests (Articles 128 and 129, and 73, of the General Law of Commercial Societies, respectively).

For general public shareholders, the validity dates shall be left blank.

In the columns Amount of Contributions and Amount of Capital Withdrawals, the contributions and withdrawals made that have affected equity accounts shall be indicated, including contributions for future capital increases, for which there is a resolution in the partners' or shareholders' assembly for their application in the future as an increase in social capital.

In the columns Loans: Made and Received, the loans made to partners or shareholders, and those received from them that have affected liability accounts shall be indicated, including contributions for future capital increases, for which there is no resolution in the partners' or shareholders' assembly for their application in the future as an increase in social capital.

When in a fiscal year there have been no transactions with partners or shareholders, nor movements in shareholding or partnership interests, "Zero" shall be recorded in the columns: Amount of Contributions, Amount of Capital Withdrawals, and Amount of Loans: Made and Received.

Reconciliation between audited income according to the comprehensive income statement and the amounts subject to income tax and the total acts or activities for VAT purposes.

When the comparison of the row Total Value of Acts or Activities for VAT Purposes of the Year, manifested by the taxpayer in relation to the determined by the same concept in the sum of the declarations presented corresponding to the year being audited, results in a positive or negative difference greater than 4%, the taxpayer shall explain the entire difference in the additional information annex, and the public accountant, in addition to reviewing it, shall refer to this explanation in the report on the review of the taxpayer's fiscal situation, expressly.

Transactions with Related Parties.

In this annex, the data shall be provided grouped by each related party, globalizing the operations by type of operation during the year for income tax purposes.

All operations carried out during the year in accordance with the type of operation catalog contained in Appendix IV of this instruction shall be listed.

When the operation carried out that is listed does not have an associated accumulation or deduction value, 0 (zero) shall be entered.

In the column Tax Identification Number or RFC, the number or tax identification key used by the related party in their country of residence shall be recorded. If such a key is not used in the related party's country of residence, "n/a" shall be recorded.

When the related party is a resident in national territory, the RFC shall be recorded.

In the column Type of Operation, the key and description corresponding to the type of operation carried out shall be selected, in accordance with the catalog contained in Appendix IV of this instruction.

In the column If in the Type of Operation column, any of the concepts of Other Income or Other Payments were selected, specify the concept, the key and description corresponding to the type of operation carried out shall be recorded, in accordance with the catalog contained in Appendix IV of this instruction.

In the column Country of Residence, the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column Value of the Operation and/or Investment for Fiscal Purposes (even with zero value), it shall contain the amounts of the operations carried out that gave rise to taxable income and authorized deductions for income tax purposes.

In the column Transfer Pricing Method Applied, the key and description corresponding to the transfer pricing method applied shall be selected, in accordance with the catalog contained in Appendix V of this instruction.

In the column Does the Operation Involve Unique and Valuable Contributions (Yes or No), Yes or No shall be selected, depending on whether, in the type of operation analyzed, unique or valuable contributions are identified and considered, which are understood as those conditions or attributes of the business that generate value significantly and imply the expectation of generating greater future economic benefits than would be expected in their absence, such as created or used intangibles, or comparability factors that define some competitive advantage of the business, including activities of development, improvement, maintenance, protection and/or exploitation of intangibles.

Friday, February 2, 2024 OFFICIAL GAZETTE 37

When in the column Is the Operation Agreed as with Independent Parties in Comparable Transactions (Yes or No), Yes or No shall be selected. If you record Yes, it is because there is information demonstrating that the operations are agreed as independent parties would in comparable transactions.

In the column Fiscal Adjustment to Consider the Operation as Agreed with Independent Parties in Comparable Transactions, the transfer pricing adjustment that taxpayers have made accounting and/or fiscally, so that the operation with related parties being manifested has been determined as it would have been done with independent parties in comparable transactions in case no adjustment exists, the row of this column shall be left blank.

In the column Were the Values of Acts or Activities for VAT, or Creditable VAT (Deductions) Modified as a Consequence of a Transfer Pricing Adjustment (Rule 3.9.1.2., Section B of the 2023 RMF) (Yes or No), Yes or No shall be selected, depending on whether the income operation modified or not the acts or activities for VAT purposes and whether in the transaction representing a deduction, the creditable VAT that could be associated with it was modified or not.

In the column Modified Amount, the amount of the income operation that modified the value of acts or activities for VAT purposes and the amount of creditable VAT that in the transaction representing a deduction was modified shall be recorded, where applicable.

Taxpayer Information on Their Transactions with Related Parties.

Any explanation requested in this annex, whose assigned space proves insufficient, shall be made through the annex titled Additional Information.

If, in the opinion of the person answering the questionnaire, there is no possible answer for a question in a specific row, the corresponding row may be left blank.

In this case, clarifications as to why the answer to a specific question was left blank must be made in the annex titled Additional Information, as otherwise, the SAT will understand that the taxpayer had the questioned obligation and did not comply with it.

Generally, a non-applicable response (n/a) means that the taxpayer is not facing the established scenario for the question, for example:

Question Meaning of an n/a response The taxpayer has a transfer pricing study (documentation for the purposes of Article 76, fraction IX of the LISR). Means that: A) They are in the scenario established for the purposes of the second paragraph of Article 76, fraction IX of the LISR, that is, they carried out business activities and obtained income in the immediate previous year that did not exceed $13,000,000.00, or provided professional services and obtained income that did not exceed $3,000,000.00 in said year, provided they are not in the scenario referred to in the penultimate paragraph of Article 179 of the LISR. B) They did not carry out transactions with related parties residing abroad.

The taxpayer filed their informational declaration for their transactions with related parties residing abroad (for the purposes of Article 76, fraction X of the LISR). Means that they are in the scenario established for the purposes of the penultimate paragraph of Article 182 of the LISR.

If a taxpayer has more than one predominant activity, the taxpayer's other activity(ies) can be presented without limitation.

In the row Value of Intangible Asset Registered in Their Accounting, the final balance reflected in the taxpayer's financial statements shall be recorded. In case any intangible asset was written off or disposed of during the year, its value shall be reflected in the financial statements at the date of write-off or disposal.

The row Has Documentary Evidence Demonstrating Compliance for the Purposes of Article 76, Fraction XII of the LISR for Their Transactions with Related Parties refers to the fact that taxpayers who entered into transactions with related parties must have support that accredits that their taxable income and authorized deductions were determined, considering for these operations the prices and amounts of counter-prestations that they would have used with or among independent parties in comparable transactions, applying for this effect the methods established in Article 180 of the LISR, in the order established in the cited article.

38 OFFICIAL GAZETTE Friday, February 2, 2024

In the rows referring to the RFC of the persons who prepared the documentation demonstrating compliance for the purposes of Article 76, fractions IX and XII of the LISR, or who advised on its formulation, the RFC of the external natural person to the taxpayer shall be recorded, not of the firm where said person works, who prepared or advised the taxpayer. When it has been the taxpayer's own personnel who prepared the study, the RFC of the taxpayer itself shall be recorded.

In the section Operational Financial Information without the modifications to Bulletin B-3 Comprehensive Income Statement for 2013 of the Financial Information Standards (also applicable for 2023), operational profit shall be determined as was previously done with Bulletin B-3 Income Statement of the Financial Information Standards valid until 2012.

When "Yes" is selected in the data: Applied Criteria Contrary to Those Published in the DOF as Non-Binding Criteria in Transfer Pricing Matters, the fiscal and customs dispositions, the number(s) of criterion(s) used by the taxpayer in transfer pricing matters shall be indicated, for example, criteria 39 and 40.

Operations Carried Out with Residents Abroad.

The information in this annex shall be presented only when any legal entity resident in Mexico carries out operations with residents abroad.

The data shall be provided grouped by each resident abroad, globalizing the operations by type of operation and contracted amount.

In the column Tax Identification Number, the number or tax identification key used by the foreign resident in their country of residence shall be recorded. If such a key is not used in the country of residence, "n/a" shall be recorded.

In the column Type of Operation, the key and description corresponding to the type of operation carried out shall be selected, in accordance with the catalog contained in Appendix IV of this instruction.

In the column If in the "Type of Operation" column, any of the concepts of "Other Income" or "Other Payments" were selected, specify the concept, the type of operation carried out shall be recorded.

In the column Country of Residence, the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column Amount of the Operation, it shall contain the amounts of the operations carried out with residents abroad.

In the column Indicate if it is a Related Party (Yes or No), Yes or No shall be selected, as applicable, in terms of the provisions of the last paragraph of Article 90, or the fifth and sixth paragraphs of Article 179 of the Income Tax Law.

In the column Did Withholding and Remittance Occur for This Operation (Yes or No), Yes or No shall be selected, depending on whether the operation was subject to withholding and remittance of the corresponding tax.

In the column Rate, the withholding rate applicable to the transaction in question shall be recorded. If it was not subject to withholding, zero shall be recorded.

In the column ISR Withholding Determined, the amount of the withholding determined, resulting from multiplying the amount of the operation by the rate, shall be recorded. If it was not subject to withholding, zero shall be recorded.

In the column Did You Apply the Benefits of Any Treaty Concluded by Mexico to Avoid Double Taxation (Yes or No), Yes or No shall be selected, depending on whether the operation was subject to any benefit established in any treaty concluded by Mexico.

Investments.

In this annex, it shall be presented for the 2023 fiscal year, grouped by each deduction rate and type of investment concept relative to fixed assets, deferred expenses and charges, and expenditures made in pre-operational periods referred to in the Income Tax Law.

The information to be recorded in this annex is that corresponding to the balances and fiscal calculations made by the taxpayer as follows:

In the column Balance Pending to Deduct at the Beginning of the Year, the updated fiscal balances used to determine the deduction shall be recorded.

In the column MOI of Acquisitions During the Year, the updated fiscal balances shall be recorded according to the utilization period to determine the deduction.

In the column Disposals and/or Write-offs in the Year, the updated fiscal balances used to determine the fiscal value of the write-off shall be recorded.

In the column Deduction in the Year, the amount of the investment deduction applied in the year shall be recorded.

Friday, February 2, 2024 OFFICIAL GAZETTE 39

In the column Immediate Deduction in the Exercise, the amount of the immediate deduction applied to investments in the exercise will be recorded.

In the column Balance Pending Deduction at the End of the Exercise, the result of the arithmetic operation of adding the column Balance Pending Deduction at the Beginning of the Exercise, plus "MOI of acquisitions during the exercise", minus "Disposals and/or write-offs in the exercise", minus "Deduction in the exercise", minus "Immediate Deduction in the exercise" will be recorded.

Accounts and documents receivable and payable in national and foreign currency (instruction not applicable for fiscal audits of the financial sector).

In this appendix, the data will be provided grouped by each resident abroad, debtor or creditor, globalizing operations by concept of balances in national and foreign currency.

In the column Tax Identification Number, the number or tax identification key used by the resident abroad in their country of residence and contained in the corresponding receipt(s) for the operation(s) will be recorded; if such key is not used in the country of residence, "n/a" will be recorded.

In the column Country of Fiscal Residence, the data of the key and name of the country of fiscal residence will be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column Currency Type, the data of the currency and the country to which it corresponds will be selected, in accordance with the catalog contained in Appendix VII of this instruction.

In the column Balance in Foreign Currency, the amount of the foreign currency of the debtor or creditor balance in question will be recorded.

In the column Balance in National Currency, the conversion to national currency of the balance in foreign currency, debtor or creditor in question, whose amount is an integral part of the balances reflected in the financial position statement, will be recorded.

In the column Most Important Concept that Originated the Balance, the key and concept that originated the account will be selected, in accordance with the catalog contained in Appendix IX of this instruction.

In the column If in the column "Most Important Concept that Originated the Balance", any of the concepts "Other Debtors" or "Other Creditors" were selected, specify Concept:, the concept that originated the account will be recorded.

In the column Indicate if it is a Related Party (Yes or No), Yes or No must be selected, as appropriate, in terms of what is provided by the last paragraph of Article 90, or paragraphs fifth and sixth of Article 179 of the Income Tax Law.

In the column Generated Interest (Yes or No), Yes or No must be selected, depending on whether the operation was subject to the accrual of interest.

Loans.

In this appendix, the data will be provided grouped by each resident abroad and in the country, globalizing operations by type of financing, or by placements abroad.

In the column Tax Identification Number or RFC, the number or tax identification key used by the resident abroad in their country of residence and contained in the corresponding receipt(s) for the operation(s) will be recorded; if such key is not used in the country of residence, "n/a" will be recorded.

In the columns Unpaid Loan Balance as of December 31, 2022 and Unpaid Balance as of December 31, 2023, the corresponding balances in national currency reflected in the financial position statement will be recorded.

In the column Type of Financing, the data of the key and the concept of the type of financing will be selected, in accordance with the catalog contained in Appendix X of this instruction.

In the column If in the column Type of Financing the concept "Other" was selected, specify Concept: the type of financing will be recorded.

For the data of the column Was Effective Beneficiary of Interest (Yes or No), what is provided by Article 166 of the Income Tax Law, the double taxation avoidance treaties celebrated by Mexico, as well as by the comments of the model convention to avoid double taxation and prevent tax evasion referred to in the recommendation adopted by the Council of the Organization for Economic Cooperation and Development on September 21, 1995, or that which replaces it, to the extent that such comments are consistent with the provisions of the international treaties celebrated by Mexico, will be taken into account.

In the column Creditor Registration Number of the Resident Abroad before the SAT valid during the audited exercise, the registration number of banks, financing entities, pension and retirement funds, and foreign investment funds for the purposes of Articles 153 and 166 of the Income Tax Law must be recorded; when this data is not applicable, "n/a" will be recorded.

40 OFFICIAL GAZETTE Friday, February 2, 2024

In the column Country of Residence for Fiscal Purposes, the data of the key and name of the country of residence will be selected, in accordance with the catalog contained in Appendix VI of this instruction; if "Yes" was recorded in the column Was Effective Beneficiary of Interest, the key of the country that was the effective beneficiary of the interest will be recorded.

In the column Currency Type, the currency and the country to which it corresponds will be selected in accordance with the catalog contained in Appendix VII of this instruction.

In the column Interest Rate Denomination, the name of the reference interest rate with which the loan was agreed, e.g., Libor, Prime rate, etc., will be recorded.

In the column Interest Rate Percentage, the agreed interest rate in net terms and percentage, which was the base interest rate for the calculation of interest accrued in foreign currency, will be recorded.

For example: if a Libor rate of 8% plus 3% were agreed, it will be expressed as 11.00.

In the column Total Amount of Interest Paid and/or Accrued, the interest in national currency that has been paid in cash, goods, services, or credit, or that has been accrued for payment, will be recorded.

The amounts corresponding to the payment of Income Tax (ISR) made on behalf of the resident foreign taxpayer will also be included in this column.

Therefore, the amount reflected in this column will be the base for the calculation of ISR withholding.

In the column ISR Withholding Rate, the applicable withholding rate for the transaction in question must be recorded; if it was not subject to withholding, a zero will be recorded.

In the column ISR Withheld in the Exercise, the amount of ISR withheld determined, resulting from multiplying the amount of interest paid and/or accrued by the ISR withholding rate, will be recorded; if it was not subject to withholding, a zero will be recorded.

In the column Loan Validity, in the column From the start date of the loan must be recorded, and in the column To the end date must be recorded.

In the column Frequency of Interest Payment Accrual, the data of the key and the concept of the frequency of interest payment accrual will be selected, in accordance with the catalog contained in Appendix XI of this instruction.

In the column If in the column Frequency of Interest Payment Accrual the concept "Other" was selected, specify Concept: the agreed frequency for interest payment will be recorded.

In the column Guaranteed the Loan (Yes or No), Yes or No must be selected, depending on whether the loan in question has any guarantee or surety.

In the column Total Amount of Interest Deducted in the Exercise, the amount of interest accrued corresponding to the loan that has been considered deductible for ISR purposes will be recorded.

When "Yes" is recorded in the column Made Placements Abroad, this appendix will be filled out as follows:

In the column Tax Identification Number or RFC, "Varios" (Various) will be recorded.

In the columns Unpaid Loan Balance as of December 31, 2022 and Unpaid Balance as of December 31, 2023, the amount of the total placement in national currency at those dates will be recorded.

In the column Type of Financing, "Placements" will be recorded.

In the columns Was Effective Beneficiary of Interest and Creditor Registration Number of the Resident Abroad before the SAT, "n/a" will be recorded.

In the column Country of Residence for Fiscal Purposes, the country in which the placement was made will be selected; if it was in several countries, the one in which the most representative amount was placed will be recorded.

In the column Currency Type, the key of the currency and the country in which the placement was made will be selected; if it was in several countries, the one in which the most representative amount was placed will be recorded.

In the column Number of Office of Authorization of the CNBV for the Public Offer Abroad of Securities Issued in Mexico, the number of the authorization office issued by the National Banking and Securities Commission regarding the public offer abroad of securities issued in Mexico must be recorded, if applicable; if such office does not exist in the loan in question, "n/a" will be indicated.

Friday, February 2, 2024 OFFICIAL GAZETTE 41

Integration of Fiscal Losses from Previous Exercises.

The information in this appendix will be presented only when in the exercise there are movements other than its update or its increase by the loss or by the workers' participation in the profits of the companies of the own exercise, as referred to in Articles 57 and 58 of the Income Tax Law.

When in the concept The Applied Loss Comes Total or Partially from a Spin-off, "Yes" is recorded, it is because the fiscal loss from previous exercises applied in the audited exercise comes from a spin-off.

In the concept Indicate the RFC of the Spin-off, the RFC of the entity that transmitted the fiscal loss applied in the audited exercise coming from the spin-off will be recorded.

In the concept Indicate the Amount Applied in the Exercise, Coming from the Spin-off, the historical amount of the fiscal loss applied according to the exercise in which they were originated will be recorded.

If the fiscal losses applied in the audited exercise have as origin two or more spin-offs, the enrolled public accountant must manifest in the appendix called Additional Information of the Fiscal Audit, the information mentioned in the three previous paragraphs.

Operations Subject to Preferential Tax Regimes.

In this appendix, the data will be provided grouped by each resident abroad, or by each trustee of a trust contract.

In the column Tax Identification Number, the number or tax identification key used by the resident abroad in their country of residence and contained in the corresponding receipt(s) for the operation(s) will be recorded; if such key is not used in the country of residence, "n/a" will be recorded.

In the column Country of Fiscal Residence, the data of the key and name of the country of residence will be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column Effective Tax Rate on Income Tax Paid Abroad (Less than 75% of that which would be paid in Mexico), the rate calculated in percentage and determined in accordance with the third and fourth paragraphs of Article 176 of the Income Tax Law, which state:

For the purposes of this Law, income subject to preferential tax regimes will be considered those that are not taxed abroad or are taxed with an income tax less than 75% of the income tax that would be incurred and paid in Mexico, in terms of Titles II or IV of this Law, as applicable; the tax on dividends indicated in the second paragraph of Article 140, nor in the second paragraph of fraction V of Article 142 of this Law, will not be considered when determining income subject to preferential tax regimes; nor will the annual inflation adjustment, nor gains or losses derived from the fluctuation of foreign currency with respect to national currency be considered;

It will be considered that income is subject to a preferential tax regime when the income tax effectively incurred and paid in the country or jurisdiction in question is less than the tax incurred in Mexico in terms of this article by the application of a legal, regulatory, administrative provision, resolution, authorization, refund, credit, or any other procedure.

In the column Currency Type of the Country of Fiscal Residence, the currency and the country to which it corresponds will be selected in accordance with the catalog contained in Appendix VII of this instruction.

In the column Type of Operation, the key and description corresponding to the type of operation will be selected, in accordance with the catalog contained in Appendix XII of this instruction.

In the column If in the column "Type of Operation", "Other Income" was selected, specify Concept, the key and description corresponding to the type of income will be recorded, in accordance with the catalog contained in Appendix XII of this instruction.

In the column Total Amount of Profits or Fiscal Losses in Share Participation, the profits or fiscal losses of the foreign entities or legal figures determined in terms of Title II of the Income Tax Law, in the proportion corresponding to them by the direct or indirect average daily participation they had in them in the fiscal exercise in question, paragraphs third and fourth of Article 177 of the Income Tax Law, will be recorded.

In the column Total Accumulable or Taxable Income in the Exercise, the amount of taxable income (paragraphs first and second of Article 177 of the Income Tax Law) will be recorded.

In the column Direct Participation or Average Daily Indirect Participation of the Taxpayer in the Exercise (Percentage): percentage, in the column the proportion corresponding to them by the direct or indirect average daily participation they had in the foreign entities or legal figures, paragraphs first and fourth of Article 177 of the Income Tax Law, will be recorded.

42 OFFICIAL GAZETTE Friday, February 2, 2024

In the column Contributions and Refunds: Total Amount of Investments or Contributions Made During the Exercise, in the column the amount in national currency regarding capital contributions and net premiums for share subscriptions made by each shareholder will be recorded.

In the column Contributions and Refunds: Total Amount of Capital Refunds Received During the Exercise, the amount in national currency regarding capital refunds will be recorded.

In the column Is Accounting Available to the Authority (Yes or No), in relation to the availability of accounting of the foreign entities or legal figures referred to in Article 176 fraction IV of the Income Tax Law before the tax authorities.

In the column Has Any Interposed Entity (Yes or No), Yes or No must be selected, with respect to having foreign entities or legal figures transparent in which the taxpayer resident in Mexico has shareholding, control, or which serves as an investment vehicle to acquire or control residents abroad.

In the column Data of the Entity Located in Preferential Tax Regime: Total Profits or Fiscal Losses of the Exercise, the total of the profits or fiscal losses of the foreign entities or legal figures determined in terms of Title II of the Income Tax Law will be recorded.

In the column Data of the Entity Located in Preferential Tax Regime: Total Profits Distributed in the Exercise, the total of income, dividends, or profits that the foreign entity or legal figure distributes to the taxpayer will be recorded.

In the column Data of the Entity Located in Preferential Tax Regime: Total Amount of Assets Not Affected to Business Activity, the amount in national currency of the total assets with which business activities are not carried out will be recorded.

In the column Data of the Entity Located in Preferential Tax Regime: Total Amount of Assets Affected to Business Activity, the amount in national currency of the total assets with which business activities are carried out will be recorded.

In the column In the Case of Income Generated in Participation with Other Entities, Do You Have the Information of the Entity that Generated Income by Participation with Other Entities (Yes or No), Yes or No must be selected, as appropriate, for the income that has been generated in participation with other entities.

In the column In the Case of Income Generated in Participation with Other Entities, Activity Performed by the Entity in Which Participation is Held, the activity performed by the entity in which participation is held will be recorded.

In the column Operations with Trust or with the Foreign Entity or Legally Transparent Fiscal Entity, Indicate if the Information is for the Case of Income Generated in Trusts and Similar (Yes or No), Yes or No must be selected, when the information is for the case of income generated in trusts and similar.

In the column Operations with Trust or with the Foreign Entity or Legally Transparent Fiscal Entity, Description of the Object of the Trust, the act or activity developed by the legal figure abroad or transparent for purposes of its domestic Law or, if applicable, the activity established in the contract signed between private parties will be recorded.

In the columns Trust or Foreign Entity or Legally Transparent Fiscal Entity: Validity, in the column From the start date of the trust or foreign entity or legal figure must be recorded, and in the column To the end date must be recorded.

In the column Capacity in Which Participation is Held in the Trust or in the Foreign Entity or Legally Transparent Fiscal Entity, the key and description corresponding to the type of trust or in the foreign entity or legal figure will be selected, in accordance with the catalog contained in Appendix XIII of this instruction.

In the column Indicate if You Used a Tax Rate or Exemption Provided in Some Treaty Celebrated by Mexico to Avoid Double Taxation, the key and description corresponding to the type of tax rate or exemption will be selected, in accordance with the catalog contained in Appendix XIV of this instruction.

In the column Preferential Rate by Treaty, the rate that is in the double taxation convention for purposes of having a preferential or null rate up to the second corporate level will be recorded.

In the column Tax on Income Subject to REFIPRES, the tax that the taxpayer resident in Mexico effectively paid in national currency for purposes of considering income coming from REFIPRES will be recorded; the base will be in accordance with the fourth paragraph of Article 176 of the Income Tax Law.

Friday, February 2, 2024 OFFICIAL GAZETTE 43

Fiscal Diagnostic Questionnaire.

Role of the registered public accountant in the topic of the fiscal diagnostic questionnaire: The responses to this questionnaire will be the responsibility of the registered public accountant, in accordance with the review they perform on the taxpayer's financial statements. Therefore, they must expressly state in their report on the review of the taxpayer's fiscal situation any omission or non-compliance with the fiscal provisions involved with the questionnaire questions that they detected when examining the taxpayer's fiscal situation within the scope of their selective tests carried out in compliance with Auditing Standards and financial review standards, considering what is stated in the audit guidelines and within the scope of the selective tests of their audit.

In the comments column, clarifications corresponding to each answer may be made; they must contain a maximum of 250 characters.

In the question "Did you detect weaknesses or deviations related to the taxpayer's internal control structure with repercussions on their fiscal situation," for the case of permanent establishments of residents abroad and integrating and integrated societies, it is intended that the registered public accountant describe, if applicable, in the report on the review of the taxpayer's fiscal situation the significant deficiencies in the design and operation of the internal control structure that they detected and that in their judgment could negatively affect the taxpayer's capacity to record, process, summarize, and report financial information that has fiscal repercussions. Below are some examples:

• Inadequate design of the internal control structure in general.
• Lack of adequate review and approval of transactions, accounting vouchers, or reports issued that have fiscal repercussions.
• Inadequate procedures for the proper evaluation and application of Financial Reporting Standards that have fiscal repercussions.
• Improper application of Financial Reporting Standards that impact the taxpayer's fiscal situation.
• Failures in the design of the system to provide complete, correct, consistent, and timely financial and fiscal information.
• Deficiencies in the controls established for the prevention and detection of omissions in accounting and fiscal information.
• Failures in the timely provision of complete financial and fiscal information.
• Unrevealed significant transactions with related parties.

Questionnaire on Transfer Pricing.

Role of the registered public accountant in the topic of transfer pricing: The SAT, through the questionnaire on transfer pricing that registered public accountants must fill out, intends for the auditor to ensure that the taxpayers they are reviewing complied with their fiscal obligations regarding transfer pricing (articles 76, fractions IX, X, and XII, and 179, first paragraph of the Income Tax Law), that is, that they have filed the informative declaration of operations with related parties residing abroad and have documentation and information that accredits that operations with related parties were determined as they would be by independent parties in comparable operations (transfer pricing studies). For these purposes, the provisions set forth, among others, in bulletins 230, 500, 501, 520, 550, 580, 620, and 800 of the International Auditing Standards must be considered.

It is important to follow the recommendations and guidelines established in folios 67, 82, and 5/2010-2011, dated May 7, 2007, June 27, 2007, and November 22, 2010, and 3/2022-2023 dated October 31, 2022, respectively, issued by the Mexican Institute of Public Accountants, which are freely accessible via the Internet at the page www.imcp.org.mx.

In general, a response of not applicable (n/a) means that the taxpayer is not in the scenario established for the question.

Question

Meaning of an n/a response

Section referring to article 76, fraction IX of the LISR<br>Verified that the taxpayer formally complied with this fiscal obligation.<br>A<br>In case of non-compliance by the taxpayer, mentioned such circumstance as a qualification in their opinion.

Means that:<br>A) The taxpayer is in the scenario established in the LISR, for the effects of the second paragraph of article 76, fraction IX of the LISR, that is, they carried out business activities and obtained income in the immediate previous exercise that did not exceed $13,000,000.00, or provided professional services and obtained income that did not exceed $3,000,000.00 in said exercise, provided they are not in the scenario referred to in the penultimate paragraph of article 179 of this Law.<br>B) The taxpayer did not carry out operations with related parties residing abroad.

44 OFFICIAL GAZETTE Friday, February 2, 2024

Question	Meaning of an n/a response
Section referring to article 76, fraction IX of the LISR<br>Verified the timely presentation of information on operations with related parties residing abroad, carried out during the immediate previous year (annex 9 of the DIM)<br>A<br>In case of non-compliance, mentioned such circumstance as a qualification in their opinion.	Means that the taxpayer is in the scenario established in the penultimate paragraph of article 182 of the LISR.

In the section where it verified that the supporting documentation for transfer pricing, for operations with related parties residing abroad (for the effects of article 76, fraction IX, of the Income Tax Law), included the following, it must be understood that the registered public accountant must record having reviewed that the corresponding supporting documentation includes the information that the cited fiscal provision expressly states it must contain.

This section should only be answered when there is supporting documentation for transfer pricing, for operations with related parties residing abroad (for the effects of article 76, fraction IX, of the Income Tax Law).

In the question that states: 8) Method applied in accordance with article 180 of the LISR for each type of operation evaluated, it is intended that the registered public accountant ensure that in the supporting documentation for transfer pricing for each of the transactions with related parties residing abroad, one of the methodologies referred to in article 180 of the Income Tax Law has been applied, without judging whether it is the most appropriate.

In the question that mentions: 9) Information and documentation on comparable operations or companies for each type of operation evaluated, it is intended that the registered public accountant ensure that in the supporting documentation for transfer pricing for each of the transactions with related parties residing abroad, in which one of the methodologies referred to in article 180 of the Income Tax Law has been applied, there is information and documentation on comparable operations or companies, including their source, without judging whether said operations or companies are or are not comparable.

In the question that indicates: Verified that in the supporting documentation for transfer pricing it was concluded that the operations carried out with related parties residing abroad by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations, it is intended that the registered public accountant ensure that in the supporting documentation for transfer pricing, in addition to complying with the requirements established by the Income Tax Law, it is concluded that the operations with related parties residing abroad were agreed upon as they would have been by independent parties in comparable operations, without judging whether the conclusion is correct or not.

In the question that indicates: Verified formally the correct filling out of the information on operations with related parties residing abroad, carried out during the immediate previous year (annex 9 of the DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties residing abroad (for the effects of article 76, fraction IX, of the LISR), it is intended to verify that the information contained in the transfer pricing documentation coincides with that of annex 9 of the DIM only regarding the name of the related party counterparty of the audited taxpayer, type of operation, transfer pricing method used, country of residence, and profit margin corresponding to the operation.

When the questionnaire mentions negative conclusions, it must be understood in the case of questions related to fractions IX and XII of article 76 of the Income Tax Law, that in the supporting documentation or documentary evidence of the taxpayer corresponding to the compliance with said fiscal provisions, it is concluded that the operations carried out with related parties by the taxpayer were not carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations.

Friday, February 2, 2024 OFFICIAL GAZETTE 45

In the question that states: Verified in the documentary evidence referred to in index xxxx0037000000 the application of the transfer pricing methods established in article 180 of the LISR in the terms of the third paragraph of said article, the objective is for the accountant to analyze that the documentary evidence includes the application of any of the methods established in article 180 of the Income Tax Law without judging whether it is the most appropriate.

Note: it should be noted that XXXX refers to the fact that these first four digits of the indices of this questionnaire will vary depending on the type of opinion.

Public accountants must state in their report on the review of the taxpayer's fiscal situation, expressly, any omission or non-compliance with fiscal provisions that they detected when examining the taxpayer's fiscal situation, regarding their operations with related parties in accordance with Auditing Standards and financial review standards, considering what is stated in the audit guidelines and within the scope of the selective tests of their audit.

Applicable to the fiscal opinions of financial sector institutions referred to in this guideline.

The accounts shown in the basic financial statements and in the analysis of the accounts of the income statement are based on the authorized catalogs published by the National Banking and Securities Commission (CNBV), as well as the National Insurance and Bonding Commission (CNSF).

The information of the basic financial statements will be presented comparatively with respect to the immediate previous exercise.

Income Statement.

For the filling out of this annex, it is necessary to previously capture the information from the annex named: Comparative Analysis of Income Statement Accounts.

The information corresponding to the columns Related Parties and Unrelated Parties must be filled out.

Statement of Changes in Equity.

Due to the limitation to add new columns to the formats, in the statement of changes in equity, two columns have been included for Other Contributed Capital Accounts and Other Earned Capital Accounts; as appropriate, which may be used when it is necessary to reflect equity concepts that do not have a specific column.

When amounts are entered in the columns Other Contributed Capital Accounts and Other Earned Capital Accounts; as appropriate, due to their balance being integrated by the amount of one or more accounts, the integration of them must be presented before the line Balances as of December 31, 2023 or the line Balances as of December 31, 2022 in the lines named Others, as appropriate, consigning in the concept column the name of the accounts that integrate said balances and in the reference column, the amount corresponding to each account or concept.

Statement of Cash Flows.

The information of this statement must be presented comparatively between the fiscal exercises of 2023 and 2022.

The following annex of the fiscal opinion must be presented comparatively with respect to the immediate previous exercise:

Comparative Analysis of Income Statement Accounts.

Instead of presenting the annexes of Analytical Integration of Sales or Net Income, Determination of the Cost of Goods Sold for Accounting and Income Tax Purposes, Comparative Analysis of Expense Sub-accounts, and Comparative Analysis of Sub-accounts of Comprehensive Financing Result, the annex Comparative Analysis of Income Statement Accounts must be presented.

In the columns named: Accumulable or deductible for Income Tax and Non-accumulable or not subject to Income Tax (non-deductible income) (non-deductible expenses) for Income Tax, the amount that from the income or expense concepts reported, as appropriate, have a fiscal effect will be placed; the non-deductible, non-accumulable, or not subject items refer to accounting and not fiscal items.

List of Contributions Payable by the Taxpayer as Direct Subject or in Their Capacity as Withholder.

Rights for the Services Provided:

The index: The National Banking and Securities Commission (CNBV), corresponds to the rights established for inspection and surveillance services included in articles 29 to 29-H of the Federal Rights Law in force in 2023.

46 OFFICIAL GAZETTE Friday, February 2, 2024

The index: The National Insurance and Bonding Commission (CNSF) corresponds to the rights established for inspection and surveillance services included in articles 30 to 31 of the Federal Rights Law in force in 2023.

Specific:

Applicable to the fiscal opinions of insurance and bonding institutions.

Statement of Changes in Equity.

Due to the limitation to add new columns to the formats, in the statement of changes in equity, two columns have been included for Other Contributed Capital Accounts and Other Earned Capital Accounts; as appropriate, which may be used when it is necessary to reflect equity concepts that do not have a specific column.

When amounts are entered in the columns Other Contributed Capital Accounts and Other Earned Capital Accounts; as appropriate, due to their balance being integrated by the amount of one or more accounts, the integration of them must be presented before the line Balance as of December 31, 2023 or the line Balance as of December 31, 2022 in the lines named Others, as appropriate, consigning in the concept column the name of the accounts that integrate said balances and in the reference column, the amount corresponding to each account or concept.

Deferred Inflationary Gain.

In this annex, the deferred inflationary gain or pending balance to be applied since 1992 will be integrated, as well as its subsequent application and the pending balance to be applied.

Value of Acts or Activities for Purposes of Value Added Tax.

In this annex, the taxpayer's income will be integrated according to the rate to which they are subject as acts or activities, indicating whether they are exempt or not subject to VAT.

Applicable to the fiscal opinions of permanent establishments of residents abroad.

Statement of Changes in Equity of the Foreign Head Office.

Due to the limitation to add new columns to the formats, in the statement of changes in equity, two columns have been included for Other Creditor Equity Accounts and Other Debtor Equity Accounts, which may be used when it is necessary to reflect equity concepts that do not have a specific column, for example: Donations.

When amounts are entered in the columns Other Creditor Equity Accounts and Other Debtor Equity Accounts, due to their balance being integrated by the amount of one or more accounts, the integration of them must be presented before the line Balances as of December 31, 2023 or the line Balances as of December 31, 2022 in the lines named Others, as appropriate, consigning in the concept column the name of the accounts that integrate said balances and in the reference column, the amount corresponding to each account or concept.

Comparative Analysis of Expense Sub-accounts.

In this annex, a comparative analysis of Expenses prorated by the foreign head office must also be presented.

Reconciliation between Accounting and Fiscal Result for Purposes of Income Tax Determination of the Deduction of the Proportional Part of the Average Expense that the Foreign Resident Company Engaged in International Air or Land Transport Had in the Same Exercise from Its Operations, Considering the Head Office and All Its Establishments for the Effects of Article 26, Fourth and Fifth Paragraphs of the LISR.

For the purposes of filling out indices 08240000000000 Profit before Income Tax of the Head Office and All Its Establishments and 08240001000000 Total Accounting Income Obtained in the Fiscal Exercise of the Head Office and All Its Establishments, the taxpayer must obtain said amounts in accordance with what is stated in article 26 of the Income Tax Law, considering the data of the head office and all its establishments.

Regarding the following concepts, they must be handled with integers and two decimals.

Concept.

Quotient.

Applicable Average Expense Factor.

Applicable Average Expense Factor.

Example:

Expense Factor of 80%. it will be written 0.80.

Expense Factor of 100%. it will be written 1.00.

Friday, February 2, 2024 OFFICIAL GAZETTE 47

Information on Value Added Tax of Residents Abroad Providing International Air Passenger Transport Services Covered by Tickets Sold by Another Airline.

In this annex, the Value Added Tax related to the service of international air passenger transport covered by tickets sold by a different airline will be identified.

The information of this annex is complementary to that contained in the annex List of Contributions Payable by the Taxpayer as Direct Subject or in Their Capacity as Withholder; therefore, the value of acts or activities and the VAT incurred related to the service of international air passenger transport covered by tickets sold by a different airline must be an integral part of the information contained in the two annexes mentioned above.

Data of the Airline that Sells the Tickets Covering the International Air Passenger Transport Service.

In this annex, the data corresponding to the airline that sold the tickets covering the international air passenger transport service will be identified.

Applicable to the fiscal opinions of integrating and integrated societies.

This format must be used by those integrating and integrated societies that, for Income Tax purposes, have opted for the Optional Regime for Groups of Societies, during the time they remain in said regime.

Integrating societies must always manifest information in annexes 29 to 32 of the fiscal opinion; however, they may use a zero (0) in them when, in the fiscal exercise, there is no information to report, or when the requested lines or columns are not applicable to them.

General Data.

The integrating society must indicate if, as of December 31, 2013, it had authorization to determine its consolidated fiscal result and opted to tax under the optional regime for groups of societies; if affirmative, it must indicate if it filed the notice with the SAT.

The integrating society must indicate if, during the exercise, any integrated society was disincorporated; if affirmative, it must indicate the RFC, name of the disincorporated society(ies), the determination, calculation, and payment of the declaration in which it manifested and paid the deferred Income Tax.

The integrating society must indicate if, during the exercise, it filed the notice to cease applying the optional regime and, if applicable, if it determined and paid the deferred taxes by exercising the option.

In the case of being an integrated society, it must indicate the name and RFC of the integrating society, the consolidatable participation percentage.

When "Yes" is indicated in the data: Applied the option referred to in article two, fraction VIII, of the transitional provisions of the LISR, published on November 18, 2015, in force as of January 1, 2016, the section Integration of Fiscal Losses from Previous Exercises must be filled out.

When "Yes" is indicated in the data: Applied the option referred to in article two, fraction VIII, of the transitional provisions of the LISR, published on November 18, 2015, in force as of January 1, 2016, the section Credit for Concept of Fiscal Losses (article two, fraction VIII of the transitional provisions of the Income Tax Law in force as of January 1, 2016) must be filled out.

When "Yes" is indicated in the data: Applied the option referred to in article two, fraction IX, of the transitional provisions of the LISR, published on November 18, 2015, in force as of January 1, 2016, the section Losses from Alienation of Shares in the Determination of Consolidated Fiscal Result or Loss (article two, fraction IX of the transitional provisions of the Income Tax Law in force as of January 1, 2016) must be filled out.

When "Yes" is indicated in the data: As of December 31, 2013, it had authorization to determine its consolidated fiscal result, opted to apply what is provided in article nine, transitional fraction XVI DTLISR 2014, the section Information on Payments Made for the Determination of Deferred Income Tax from Deconsolidation and Paid until May 2022 (article nine, fraction XVI DTLISR 2014) must be filled out.

When "Yes" is indicated in the data: As of December 31, 2013, it had authorization to determine its consolidated fiscal result, opted to apply what is provided in article nine, transitional fraction XVIII DTLISR 2014, the section Information on Payments Made for the Determination of Income Tax from Deconsolidation and Paid until May 2022 (article nine, fraction XVIII DTLISR 2014) must be filled out.

48 DIARIO OFICIAL Friday, February 2, 2024 Information on payments made for the determination of deferred income tax from deconsolidation and paid until May 2022 (ninth article, fraction XVI DTLISR 2014) The information in this section shall be presented only when the controlling societies that on December 31, 2013 had authorization to determine their consolidated fiscal result in accordance with Chapter VI of Title II of the Income Tax Law for 2013, and have opted to tax under the optional regime for groups of societies, are obligated to pay the income tax they have deferred due to deconsolidation.

Information on payments made for the determination of income tax from deconsolidation and paid until May 2022 (ninth article, fraction XVIII DTLISR 2014) The information in this section shall be presented only when the controlling societies that on December 31, 2013 had authorization to determine their consolidated fiscal result in accordance with Chapter VI of Title II of the Income Tax Law for 2013, and have opted to tax under the optional regime for groups of societies, are obligated to pay the income tax they have deferred due to deconsolidation.

Credit for fiscal losses (second article, fraction VIII of the transitional provisions of the Income Tax Law effective from January 1, 2016) The information in this section shall be presented only when the controlling societies that on December 31, 2013 had authorization to determine their consolidated fiscal result in accordance with Chapter VI of Title II of the Income Tax Law for 2013, and have opted to tax under the optional regime for groups of societies, are obligated to pay the income tax they have deferred due to deconsolidation.

Losses from alienation of shares in the determination of the consolidated result or fiscal loss (second article, fraction IX of the transitional provisions of the Income Tax Law effective from January 1, 2016) The information in this section shall be presented only when the controlling societies that on December 31, 2013 had authorization to determine their consolidated fiscal result in accordance with Chapter VI of Title II of the Income Tax Law for 2013, and have opted to tax under the optional regime for groups of societies, are obligated to pay the income tax they have deferred due to deconsolidation.

Applicable to the fiscal report of the Bank of Mexico. Operations with residents abroad. This appendix refers to operations subject to withholding for Income Tax (ISR). In this appendix, data shall be provided grouped by each foreign resident, related party, and non-related party, globalizing operations by payment concept and by withholding tax rate, recording them in the corresponding line. In the Tax Identification Number column, the tax identification number or key used by the foreign resident shall be recorded; if such key is not used in the country of residence, "n/a" shall be recorded. In the Country of Residence column, the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction. In the Payment Concept column, the key and payment concept shall be selected, in accordance with the catalog contained in Appendix XV of this instruction. In the ISR determined by withholding by audit before applications column, the amount determined by the enrolled public accountant in their review shall be recorded. Differences in tax shall be reflected in this appendix when they are pending payment on the date of submission of the fiscal report. If any clarification to the information contained in this appendix is necessary, the enrolled public accountant who issued the report shall make it in the report on the review of the taxpayer's fiscal situation. Evidence of the application of review procedures on the taxpayer's fiscal situation (work papers). The enrolled public accountant shall provide electronically the work papers related to the review of the taxpayer's fiscal situation, as referred to in the last paragraph of article 57 of the Regulations of the Federal Code of Fiscal Procedures and the RMF for 2023, considering the following:

Friday, February 2, 2024 DIARIO OFICIAL 49 I- Package used for the generation of the work paper file (SBPT). SIPRED 2023 (see user manual, operation section of the work paper option), which can be downloaded and consulted on the SAT portal. II- Submission of the work paper file. The submission consists of: The work papers that the public accountant retains in the file of the audit conducted on the taxpayer in question, in which the work performed is shown observing what is established in the applicable Auditing Standards, which must include the following: Procedures applied. Conclusions reached. Evidence of the review. Internal control evaluation. Audit planning. The work paper information shall be composed of Excel files with the *xlsx extension, by one or more files, which shall be integrated as indicated in point III. III- General allowed characteristics. File name. The information shall be integrated into a single encrypted and zipped file with SBPT extension, which shall be composed of 26 characters (including extension) and shall contain the information indicated in the previous point II. Font type. Calibri. Font size. 10 maximum. Not allowed. Images. External links to the file. Book or sheet protection. File size with SBPT extension. Maximum 45 megabytes (Mb).

Appendix IV Catalog of Operation Type, for the purposes of the appendices Operations with related parties and Operations carried out with residents abroad. Key Income Operations 100 Total income from sale of produced finished inventories 101 Total income from sale of produced semi-finished inventories 200 Total income from sale of inventories acquired for distribution 201 Total income from sale of inventories acquired (raw materials) 202 Total income from sale of inventories acquired (semi-finished articles) 300 Income from general service provision 301 Income from technical service provision 302 Income from manufacturing service provision 303 Income from financial service provision 400 Income from maquila 500 Income from administrative services 600 Income from insurance and reinsurance 700 Income from commissions 800 Income from royalties 900 Income from technical assistance 1000 Income from accrued interest

50 DIARIO OFICIAL Friday, February 2, 2024 Key Income Operations 1100 Income from leasing 1200 Income from alienation of shares 1300 Income from sale of fixed assets 1301 Income from sale of land 1302 Income from debt forgiveness 1303 Income from amounts received to carry out expenses on behalf of related parties 1304 Accumulable gain in derivative financial operations 1305 Interest in favor or accumulable determined by carrying out derivative financial operations 1306 Accumulation of income received from financial operations referred to an underlying that does not trade on a recognized market 1307 Income from sale of intangibles 1308 Income from sale of other deferred charges and expenses 1309 Customer advances 1310 Income attributable to permanent establishments 1311 Income from granting goods in loan 1312 Income from alienation of rights 1313 Income from reimbursements 1314 Income from portfolio sale 1400 Other income (specify) Key Cost and Expense Operations 1500 Net purchase of raw material inventories 1501 Net purchase of semi-finished inventories 1600 Net purchase of inventories acquired for distribution 1601 Portfolio purchase 1700 Investments in fixed assets 1704 Fiscal cost in sale of fixed assets acquired from related parties 1705 Fiscal cost in sale of securities acquired from related parties 1706 Fiscal cost in sale of intangibles acquired from related parties 1707 Fiscal cost in sale of other deferred charges and expenses acquired from related parties 1708 Fiscal cost in sale of land acquired from related parties 1801 Royalties for use of assets related to the market 1802 Royalties for use of assets related to the customer portfolio 1803 Royalties for use of intellectual or artistic assets 1804 Royalties for use of assets based on contracts or rights 1805 Royalties for use of technological intangible assets 1806 Royalties for use of other intangible assets or other concepts 1900 Technical assistance 2000 Fees, includes administrative services and labor 2100 Leasing 2200 Guarantees 2300 Advertising 2400 Maquila services 2500 Other services provided

Friday, February 2, 2024 DIARIO OFICIAL 51 Key Cost and Expense Operations 2600 Financial services 2700 Commissions 2800 Accrued interest payable 2801 Interest from portfolio sale operations 2900 For premiums paid for insurance and reinsurance 2901 Captive reinsurance 3000 Fiscal cost in sale of shares acquired from related parties (updated proven acquisition cost) 3001 Prorated expenses 3002 Returns, rebates and discounts on sale of produced finished inventories 3003 Returns, rebates and discounts on sale of produced semi-finished inventories 3004 Returns, rebates and discounts on sale of inventories acquired for distribution 3005 Returns, rebates and discounts on sale of inventories acquired (raw materials) 3006 Returns, rebates and discounts on sale of inventories acquired (semi-finished articles) 3007 For initial amounts to acquire the right to carry out a derivative financial operation 3008 For initial amounts to acquire the right to carry out a financial operation 3009 For receiving goods in loan 3010 Costs and/or for acquiring rights 3011 Costs and/or for acquiring concessions 3012 Investments in intangibles 3013 Costs and/or for reimbursements 3014 Investments in other deferred charges and expenses 3015 Investments to acquire shares 3016 Expense advances 3100 Other payments (specify)

Appendix V Catalog of Transfer Pricing Method Applied, for the purposes of the appendix Operations with related parties. Key Method PC Uncontrolled Comparable Price PR Resale Price CA Cost Plus PU Profit Split RPU Residual Profit Split MTU Transactional Net Margin Method

Appendix VI Catalog of Country of Residence, Country of Residence for Fiscal Purposes, Fiscal Residence Country of the Entity and Country of Residence of the Foreign Resident. For the purposes of this appendix, the following catalog shall apply. Key Country Name AF Afghanistan (Islamic Emirate of) AL Albania (Republic of) DE Germany (Federal Republic of)

52 DIARIO OFICIAL Friday, February 2, 2024 Key Country Name AD Andorra (Principality of) AO Angola (Republic of) AI Anguilla AQ Antarctica AG Antigua and Barbuda (British Commonwealth of Nations) AN Netherlands Antilles (Dutch Overseas Territory) SA Saudi Arabia (Kingdom of) DZ Algeria (Democratic and Popular Republic of) AR Argentina (Republic) AM Armenia (Republic of) AW Aruba (Dutch Overseas Territory) AU Australia (Commonwealth of) AT Austria (Republic of) AZ Azerbaijan (Azerbaijani Republic) BS Bahamas (Commonwealth of the) BH Bahrain (State of) BD Bangladesh (People's Republic of) BB Barbados (British Commonwealth of Nations) BE Belgium (Kingdom of) BZ Belize BJ Benin (Republic of) BM Bermuda BY Belarus (Republic of) BO Bolivia (Republic of) BA Bosnia and Herzegovina BW Botswana (Republic of) BR Brazil (Federative Republic of) BN Brunei (State of) (Residence of Peace) BG Bulgaria (Republic of) BF Burkina Faso BI Burundi (Republic of) BT Bhutan (Kingdom of) CV Cape Verde (Republic of) TD Chad (Republic of) KY Cayman (Islands) KH Cambodia (Kingdom of) CM Cameroon (Republic of) CA Canada CL Chile (Republic of) CN China (People's Republic) CY Cyprus (Republic of) VA Vatican City (State of the) CC Cocos (Keeling, Australian Islands) CO Colombia (Republic of)

Friday, February 2, 2024 DIARIO OFICIAL 53 Key Country Name KM Comoros (Islands) CG Congo (Republic of) CK Cook (Islands) KP Korea (Democratic People's Republic of) (North Korea) KR Korea (Republic of) (South Korea) CI Côte d'Ivoire (Republic of the) CR Costa Rica (Republic of) HR Croatia (Republic of) CU Cuba (Republic of) DK Denmark (Kingdom of) DJ Djibouti (Republic of) DM Dominica (Commonwealth of) EC Ecuador (Republic of) EG Egypt (Arab Republic of) SV El Salvador (Republic of) AE United Arab Emirates ER Eritrea (State of) SI Slovenia (Republic of) ES Spain (Kingdom of) FM Federated State of Micronesia US United States of America EE Estonia (Republic of) ET Ethiopia (Federal Democratic Republic) FJ Fiji (Republic of) PH Philippines (Republic of the) FI Finland (Republic of) FR France (French Republic) GA Gabonese (Republic) GM Gambia (Republic of the) GE Georgia (Republic of) GH Ghana (Republic of) GI Gibraltar (UK) GD Grenada GR Greece (Hellenic Republic) GL Greenland (Denmark) GP Guadeloupe (Department of) GU Guam (USA) GT Guatemala (Republic of) GG Guernsey GW Guinea-Bissau (Republic of) GQ Equatorial Guinea (Republic of) GN Guinea (Republic of) GF French Guiana GY Guyana (Cooperative Republic of)

54 DIARIO OFICIAL Friday, February 2, 2024 Key Country Name HT Haiti (Republic of) HN Honduras (Republic of) HK Hong Kong (Special Administrative Region of the Republic) HU Hungary (Republic of) IN India (Republic of) ID Indonesia (Republic of) IQ Iraq (Republic of) IR Iran (Islamic Republic of) IE Ireland (Republic of) IS Iceland (Republic of) BV Bouvet Island IM Isle of Man AX Åland Islands FO Faroe Islands GS South Georgia and the South Sandwich Islands HM Heard Island and McDonald Islands FK Falkland Islands (UK) MP Northern Mariana Islands MH Marshall Islands UM Minor Outlying Islands of the United States of America SB Solomon Islands (British Commonwealth of Nations) SJ Svalbard and Jan Mayen Islands (Norway) TK Tokelau Islands WF Wallis and Futuna Islands IL Israel (State of) IT Italy (Italian Republic) JM Jamaica JP Japan JE Jersey JO Jordan (Hashemite Kingdom of) KZ Kazakhstan (Republic of) KE Kenya (Republic of) KI Kiribati (Republic of) KW Kuwait (State of) KG Kyrgyzstan (Kyrgyz Republic) LS Lesotho (Kingdom of) LV Latvia (Republic of) LB Lebanon (Republic of) LR Liberia (Republic of) LY Libya (Jamahiriya Arab Socialist People's Libyan) LI Liechtenstein (Principality of) LT Lithuania (Republic of) LU Luxembourg (Grand Duchy of) MO Macau

Friday, February 2, 2024 DIARIO OFICIAL 55 Key Country Name MK Macedonia (Former Yugoslav Republic of) MG Madagascar (Republic of) MY Malaysia MW Malawi (Republic of) MV Maldives (Republic of) ML Mali (Republic of) MT Malta (Republic of) MA Morocco (Kingdom of) MQ Martinique (Department of) (France) MU Mauritius (Republic of) MR Mauritania (Islamic Republic of) YT Mayotte MX Mexico (United Mexican States) MD Moldova (Republic of) MC Monaco (Principality of) MN Mongolia MS Montserrat (Island) ME Montenegro MZ Mozambique (Republic of) MM Myanmar (Union of) NA Namibia (Republic of) NR Nauru CX Christmas (Islands) NP Nepal (Kingdom of) NI Nicaragua (Republic of) NE Niger (Republic of) NG Nigeria (Federal Republic of) NU Niue (Island) NF Norfolk (Island) NO Norway (Kingdom of) NC New Caledonia (French Overseas Territory) NZ New Zealand OM Oman (Sultanate of) PIK Pacific, Islands Of (US Admin) NL Netherlands (Kingdom of the) (Holland) PK Pakistan (Islamic Republic of) PW Palau (Republic of) PS Palestine PA Panama (Republic of) PG Papua New Guinea (Independent State of) PY Paraguay (Republic of) PE Peru (Republic of) PN Pitcairn Islands (British Dependency) PF French Polynesia

56 DIARIO OFICIAL Friday, February 2, 2024 Key Country Name PL Poland (Republic of) PT Portugal (Portuguese Republic) PR Puerto Rico (Free Associated State of the Commonwealth of) QA Qatar (State of) GB United Kingdom of Great Britain and Northern Ireland CZ Czech Republic CF Central African Republic LA Lao People's Democratic Republic RS Republic of Serbia DO Dominican Republic SK Slovak Republic CD People's Republic of the Congo RW Republic of Rwanda RE Réunion (Department of) (France) RO Romania RU Russia (Russian Federation) EH Western Sahara (Sahrawi Arab Democratic Republic) WS Samoa (Independent State of) AS American Samoa BL Saint Barthélemy KN Saint Kitts and Nevis (Federation of) (Saint Kitts-Nevis) SM San Marino (Most Serene Republic of) MF Saint Martin PM Saint Pierre and Miquelon VC Saint Vincent and the Grenadines SH Saint Helena LC Saint Lucia ST São Tomé and Príncipe (Democratic Republic of) SN Senegal (Republic of) SC Seychelles (Republic of the) SL Sierra Leone (Republic of) SG Singapore (Republic of) SY Syria (Arab Republic) SO Somalia LK Sri Lanka (Democratic Socialist Republic of) ZA South Africa (Republic of) SD Sudan (Republic of) SE Sweden (Kingdom of) CH Switzerland (Confederation) SR Suriname (Republic of) SZ Eswatini (Kingdom of) TJ Tajikistan (Republic of) TH Thailand (Kingdom of) TW Taiwan (Republic of China)

Friday, February 2, 2024 DIARIO OFICIAL 57 Key Country Name TZ Tanzania (United Republic of) IO British Indian Ocean Territory TF French Southern and Antarctic Lands TL Timor-Leste TG Togo (Togolese Republic) TO Tonga (Kingdom of) TT Trinidad and Tobago (Republic of) TN Tunisia (Republic of) TC Turks and Caicos (Islands) TM Turkmenistan (Republic of) TR Turkey (Republic of) TV Tuvalu (British Commonwealth of Nations) UA Ukraine UG Uganda (Republic of) UY Uruguay (Oriental Republic of) UZ Uzbekistan (Republic of) VU Vanuatu VE Venezuela (Republic of) VN Vietnam (Socialist Republic of) VG Virgin Islands (British) VI Virgin Islands (US) YE Yemen (Republic of) ZM Zambia (Republic of) ZW Zimbabwe (Republic of)

Appendix VII. Catalog of Currency Type. For the purposes of this appendix, the catalog in effect on the date of submission of the fiscal report shall apply, according to appendix 5- currency keys, of Annex 22 of the General Resolution for 2023, published in the DOF on January 5, 2023, which is presented below: Country Currency Name Central Africa Franc Albania Lek Germany Euro Dutch Antilles Guilder Saudi Arabia Riyal Algeria Dinar Argentina Peso Australia Dollar Austria Euro Bahamas Dollar Bahrain Dinar Barbados Dollar Belgium Euro Belize Dollar

58 DIARIO OFICIAL Friday, February 2, 2024 Country Currency Name Bermuda Dollar Bolivia Boliviano Brazil Real Bulgaria Lev Canada Dollar Chile Peso China Mainland Yuan China Offshore Yuan Cyprus Euro Colombia Peso North Korea Won South Korea Won Costa Rica Colón Cuba Peso Croatia (Republic of) HRK Denmark Krone Ecuador Dollar Egypt Pound El Salvador Colón UAE Dirham Slovenia Euro Spain Euro Estonia Euro Ethiopia Birr USA Dollar Russian Federation Ruble Fiji Dollar Philippines Peso Finland Euro France Euro Ghana Cedi Great Britain Pound Sterling Greece Euro Guatemala Quetzal Guyana Dollar Haiti Gourde Netherlands Euro Honduras Lempira Hong Kong Dollar Hungary Forint India Rupee Indonesia Rupiah Iraq Dinar Iran Rial

Friday, February 2, 2024 DIARIO OFICIAL 59 Country Currency Name Ireland Euro Iceland Króna Israel Shekel Italy Euro Jamaica Dollar Japan Yen Jordan Dinar Kenya Shilling Kuwait Dinar Latvia Euro Lebanon Pound Libya Dinar Lithuania Litas Luxembourg Euro Malaysia Ringgit Malta Euro Morocco Dirham Mexico Peso Montenegro Euro Nicaragua Córdoba Nigeria (fed) Naira Norway Krone New Zealand Dollar Pakistan Rupee Palestine Shekel Panama Balboa Paraguay Guaraní Peru Nuevo Sol Poland Zloty Portugal Euro Puerto Rico Dollar Czech Republic Koruna Democratic Republic of the Congo Franc Republic of Serbia Dinar Dominican Republic Peso Slovak Republic Euro Romania Leu Singapore Dollar Syria Pound Sri Lanka Rupee Sweden Krona Switzerland Franc Suriname Dollar Thailand Baht

60 DIARIO OFICIAL Friday, February 2, 2024 Country Currency Name Taiwan New Dollar Tanzania Shilling Trinidad and Tobago Dollar Turkey Lira Ukraine Hryvnia South African Union Rand Uruguay Peso European Union Euro Venezuela Bolívar Fuerte Vietnam Dong Yemen (dem pop) Rial Yugoslavia Dinar Other countries Other currencies

Appendix VIII. Catalog of Main Intangible Assets, for the purposes of the appendix Information on their operations with related parties. Main intangible assets (appendix b of Financial Information Standard C-8 Intangible Assets). Key I. Assets related to the market IA) Registered trademarks IB) Trade names IC) Service or certification marks ID) Market image IE) Portal names or Internet Sites IF) Non-compete agreements IG) Rights (radio transmission, gas development, gas distribution, landing, rent, mining, acquired reversionary interest, service, timber cutting, water use) IH) Others Key II. Assets related to the customer portfolio IIA) Customer lists IIB) Contracted production and firm orders IIC) Contracts with customers and corresponding customer relationships IID) Non-contractual relationships with customers IIE) Others Key III. Intellectual or artistic assets IIIA) Theatrical works, operas, ballets, etc. IIIB) Books, magazines, newspapers, manuscripts and other literary material IIIC) Musical works IIID) Paintings and photographs IIIE) Audiovisual material, videos, movies, music videos and television programs IIIF) Others

Key IV. Assets based on contracts or rights IVA) License, royalty, and priority use contracts IVB) Advertising, construction, administration, service, or supply contracts IVC) Permits or concessions for the exploitation of resources, as well as ports and airports IVD) Lease contracts IVE) Construction permits IVF) Franchises IVG) Permits, concessions, or rights for cable, radio, television, and broadcasting transmission IVH) Permits or rights for water supply, energy, gas distribution, landing, rental, mining, etc. IVI) Others

Key V. Technological intangible assets VA) Technological patents VB) In-process research and development VC) Computing systems (software), and licenses, computer programs, information systems, formats, etc. VD) Unpatented technology, technical know-how VE) Databases, plant titles VF) Confidential processes and formulas VG) Technical drawings, technical procedure manuals, plans VH) Creation of manufacturing processes, procedures, production lines VI) Others

Key VI. Intangible assets other than those above VIA) Others

Appendix IX. Catalog of Most Important Concept that Originated the Balance, for the purposes of the annex Accounts and documents receivable and payable in foreign currency, (not applicable for fiscal audits of the financial sector).

Key Debtors 1 Petty cash 2 Checking account 3 Investment account 4 Inventory sales 5 Fixed asset sales 6 Intangible asset sales 7 Share sales 8 Advances 9 Loans 10 Royalties 11 Technical assistance 12 Advertising 13 Maquila 14 Portfolio sale

Key Debtors 15 Refunds 16 Dividends 17 Commissions 18 Derivative financial operations 19 Leasing 20 Service provision 21 Administrative services 22 Accrued interest 23 Expenses on behalf of related parties 24 Disposal of intangibles 25 Disposal of other deferred charges and expenses 26 Disposal of shares 27 Disposal of fixed assets 28 Disposal of land 29 Other debtors

Key Creditors 1 Loans 2 Inventory purchases 3 Fixed asset purchases 4 Intangible asset purchases 5 Share purchases 6 Advances 7 Concessions 8 Rights 9 For share acquisition 10 Interest on portfolio sale 11 Prorated expenses 12 Guarantees 13 Fees 14 Advertising 15 Maquila 16 Services 17 Commissions 18 Interest charges 19 Other creditors

Appendix X. Catalog of Financing Type, for the purposes of the annex Foreign Loans.

Key Financing Type A Bank acceptances B Letters of credit C Bridge credit D Direct

Key Financing Type E Advance or financing F Mortgage G Global lines H Pledge I Protocols J Unsecured K Refinancing L Revolving M Syndicated N Other

Appendix XI. Catalog of Interest Payment Exigibility Frequency, for the purposes of the annex Foreign Loans.

Key Frequency 1 Monthly 2 Quarterly 3 Semi-annual 4 Annual 5 Other

Appendix XII. Catalog of Income Type in REFIPRES, for the purposes of the annex Operations subject to preferential tax regimes.

Key Frequency 1 Interest in financial system institutions 2 Derivatives from investment companies or funds 3 Other income derived from financial system entities (swaps, options, etc.) 4 From investment in shares of corporations 5 Participation in trusts and similar 6 Derivatives from investments in joint ventures and similar 7 From share sales 8 From dividends or profits 9 Other income

Appendix XIII. Catalog of Nature of Participation in Trust or Foreign Entity or Legal Figure, for the purposes of the annex Operations subject to preferential tax regimes.

Key Frequency 1 Settlor 2 Trustee 3 Fiduciary 4 Effective beneficiary 5 Contributor of assets or rights 6 Administrator

Appendix XIV. Catalog of Tax Rate or Exemption Provided in a Treaty to Avoid Double Taxation, for the purposes of the annex Operations subject to preferential tax regimes.

Key Frequency 1 Rate 2 Exemption 3 Benefit 4 Subsidy 5 Others

Appendix XV. Catalog of Payment Concept and Specific Operation Concept, for the purposes of the annex Operations with residents abroad (applicable only for the fiscal audit of the Bank of Mexico).

Key Payment Concept and Specific Operation Concept 1 Wages and salaries (except for government services) 2 Independent personal services (except fees to board members and for government services) 3 Fees to board members 4 Interest (article 166 fraction I LISR) 5 Interest (article 166, fraction II LISR) 6 Interest (article 166, fraction III LISR) 7 Interest (article 166, fraction IV LISR) 8 Interest (others) 9 Dividends paid to corporations that own more than 10% of the shares representing social capital 10 Dividends paid to other persons 11 Royalties for the use or temporary enjoyment of railroad cars (article 167, fraction I LISR) 12 Royalties (other than those included in fraction I except technical assistance from article 167 fraction II LISR) 13 Other royalties 14 Technical assistance (article 167 fraction II LISR) 15 Capital gains (disposal of real estate) 16 Capital gains (disposal of shares or securities) 17 Capital gains (others) 18 Remuneration for government services (wages and salaries) 19 Remuneration for government services (pensions) 20 Remuneration for government services (others) 21 Alimony 22 Artists, athletes, and public shows 23 Real estate (agriculture) 24 Real estate (royalties for use of natural resources) 25 Real estate (use or temporary enjoyment) 26 Real estate (destined for lodging) 27 Real estate (others)

Key Payment Concept and Specific Operation Concept 28 Construction, installation, maintenance, and assembly 29 Commissions 30 Income derived from timeshare tourist service contracts 31 Income from premiums paid or ceded to reinsurers 32 Income from premiums paid or ceded to captive reinsurers 40 Others specify

Appendix XVI. Catalog of Maturity of Term, for the purposes of the section Derivative Financial Operations Contracted with Residents Abroad.

Key Maturity of Term 1 Restructured 2 Re-contracted 3 Re-configured 4 Closed 5 Cancelled 6 Liquidated in advance 7 Liquidated opposite operation

Appendix XVII. Catalog of Loan Destination, for the purposes of the section Partners or Shareholders who had Shares or Social Parts.

Key Loan Destination 1 Asset 2 Liability 3 Dividend payment 4 Profits 5 Others

Instructions for characteristics for filling out and presenting the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2023, using the 2023 audit presentation system (SIPRED'2023), applicable to the following types of audits. A Credit Institutions (Banks). B Insurance and Surety Institutions. C Brokerage Houses. D Holding Companies of Financial Groups. E Permanent Establishments of Residents Abroad. F Integrating and Integrated Companies. G Bank of Mexico.

This instruction is a complement to the guide formats and the instruction for the integration and presentation of the fiscal audit.

Content and characteristics for filling out the fiscal audit Data applicable to the fiscal audit of: A Credit institutions (Banks).

Identification Data Data to provide: Taxpayer, public accountant, and legal representative. 41A000000 RFC (of the taxpayer). 41B000000 RFC (of the public accountant). 41B015000 RFC (of the firm). 41C000000 RFC (of the legal representative).

Data, RFC of the taxpayer and legal representative. Data of maximum 13 alphanumeric characters, composed of: Four letters for individuals; or hyphen and three letters for corporations. Six numeric characters corresponding to the date, (two characters for year, two for month, and two for day). Three alphanumeric characters for homonymy. In the case where the legal representative is a resident abroad who does not have this data, the following will be noted: REXT990101xx8. Use of uppercase alphabetic characters. This data cannot contain special signs (commas, brackets, parentheses, etc., except the & character).

41A001000 Trade name or corporate name. 41B001000 Name (of the public accountant) (paternal surname, maternal surname, first name(s)). 41B014000 Name of the firm. 41C001000 Name (of the legal representative) (paternal surname, maternal surname, first name(s)).

Data, full name of the taxpayer and legal representative. Alphanumeric character data. Alphabetic characters only in uppercase.

41B002000 CURP (of the public accountant). 41C004000 CURP (of the legal representative). Data of maximum 18 alphanumeric characters, composed of: Four alphabetic characters. Six numeric characters. Six alphabetic characters. One alphabetic or numeric character. One numeric character. Use of uppercase alphabetic characters. This data cannot contain special signs (commas, brackets, parentheses, etc.).

Fiscal domicile of the taxpayer, public accountant, and legal representative: 41A002000 Federal entity (of the taxpayer). 41B004000 Federal entity (of the public accountant). 41C005000 Federal entity (of the legal representative). Data chosen from a list (catalog).

41A003000 Borough or municipality (of the taxpayer). 41B005000 Borough or municipality (of the public accountant). 41C006000 Borough or municipality (of the legal representative). Complete borough or municipality data. Alphabetic character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

41A004000 Neighborhood or locality (of the taxpayer). 41B006000 Neighborhood or locality (of the public accountant). 41C007000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

41A005000 Postal code (of the taxpayer). 41B007000 Postal code (of the public accountant). 41C008000 Postal code (of the legal representative). Complete postal code data. Numeric character data. This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

41A006000 Street, exterior and interior number (of the taxpayer). 41B008000 Street, exterior and interior number (of the public accountant). 41C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

41A007000 City or town (of the taxpayer). 41B009000 City or town (of the public accountant). 41C010000 City or town (of the legal representative). Data, complete city or town. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

41A008000 Telephone (of the taxpayer). 41B010000 Telephone (of the public accountant or firm). 41C011000 Telephone (of the legal representative.) Data of maximum fifteen alphanumeric characters. This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) it must consist only of digits from 0 to 9.

41A009000 Email (of the taxpayer). 41B011000 Email (of the public accountant). 41B012000 Email (of the CPI tax mailbox). 41C012000 Email (of the legal representative). Alphanumeric character data. Alphabetic characters can be noted in lowercase. This data can contain special signs (periods, hyphens, at sign, etc.).

41A010000 Name of the economic group to which it belongs: Text or name of the economic group, assigned automatically by SIPRED'2023 once the activity key for tax purposes is selected.

41A011000 Activity key for tax purposes: Economic activity or predominant activity data, also known as business, assigned automatically by SIPRED'2023 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.).

41C002000 National (legal representative). 41C003000 Foreigner (legal representative). Data of two alphabetic characters (yes or no). Use of uppercase alphabetic characters only. This text cannot contain special signs (commas, brackets, parentheses, etc.).

41C013000 Deed number (legal representative). 41C014000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

41C015000 Entity where the notary is located (legal representative). Data, complete entity. Alphabetic character data. Alphabetic characters only in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.).

41C016000 Date of power of attorney (legal representative). 41C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and the appointment of the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /).

41B003000 Registration number (of the public accountant). 41B016000 Number (of the firm's registration). For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and their firm will be noted. Data of exactly five numeric characters, without sign. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

41B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.).

41A012000 Name of the taxpayer (Declaration of the taxpayer or their legal representative). 41B017000 Name of the public accountant who audited (Declaration of the public accountant who audited). 41C018000 Name of the legal representative (Declaration of the legal representative). Data, full name of the public accountant who audited, the taxpayer, and their legal representative, assigned automatically by SIPRED'2023 once the identification data of the taxpayer, their legal representative, and the public accountant who audited are captured.

General Data Data to provide: Competent authority: 41D000000 General Administration of Large Taxpayers. 41D001000 General Administration of Large Taxpayers. Alphabetic character data, in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

41D002000 Obligated or Optional. 41D010000 Type of special taxpayer: 0- None, 1- Merger, 2- Spin-off, 3- Liquidation, 4- Trust, and 5- Joint venture partner. 41D017000 Type of opinion: 1- Unqualified opinion, 2- Qualified opinion with tax implications, 3- Qualified opinion without tax implications, 4- Adverse opinion with tax implications, 5- Adverse opinion without tax implications, 6- Disclaimer of opinion.

41D032000 It is: 1- Authorization and 2- Consultation. 41D174000 They were carried out for the purposes of: 1- Hedging and 2- Trading. 41D184000 In what capacity did it participate in a merger: 01- Merged and 02- Merger participant. 41D208000 In what capacity did it participate in a spin-off: 01- Spun-off and 02- Spinning-off. 41D271000 Indicate the country where the foreign resident companies paid the income tax credited by the taxpayer (1). 41D272000 Indicate the country where the foreign resident companies paid the income tax credited by the taxpayer (2). 41D273000 Indicate the country where the foreign resident companies paid the income tax credited by the taxpayer (3). Data assigned automatically by SIPRED'2023 once selected from a list (catalog).

41D013000 Start date of the fiscal year. 41D014000 End date of the fiscal year. 41D015000 Start date of the previous fiscal year. 41D016000 End date of the previous fiscal year. Data of the fiscal year and the previous fiscal year to which the fiscal audit corresponds. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). Example: start end 01/01/2023 31/12/2023

41D003000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 41D004000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 41D005000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF). Data of two alphabetic characters, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).

41D006000 In case of negative answer to all questions in indices 41D003000, 41D004000, and 41D005000 above, mention the reason for presenting the audit. Alphanumeric character data. This text can contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

41D007000 Is part of a joint venture. 41D008000 First audit. 41D009000 Is a specialized company in the investment of energy, electricity, and infrastructure assets. 41D011000 Affiliate company. 41D012000 Subsidiary company. 41D023000 Carried out operations with related parties. 41D024000 If your answer was affirmative in the previous index (must fill out annexes 12 and 13). 41D025000 Carried out operations with national related parties. 41D026000 Carried out operations with foreign related parties. 41D027000 It is a fiscally transparent foreign entity and/or a foreign legal figure.

70 OFFICIAL GAZETTE Friday, February 2, 2024

41D028000 In the exercise, it decreased pending fiscal losses from previous years to be applied for the purposes of Article 9, fraction II of the Income Tax Law (LISR) (if yes, Annex 18 must be filled out). 41D029000 The taxpayer applied criteria contrary to those published in the Official Gazette (DOF) as non-binding criteria for tax and customs provisions. 41D031000 Obtained any resolution from the SAT or the Ministry of Finance and Public Credit (SHCP) that affected its fiscal situation during the exercise. 41D0400000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the exercise (includes PTU). 41D047000 Has filed any means of defense against fiscal provisions. 41D050000 Is obliged to disclose reportable schemes for the fiscal exercise. 41D058000 Entered into financial derivative operations that had fiscal effects during the exercise in the income tax (if yes, Annex 9 must be filled out). 41D059000 Maintained permanent investments in subsidiaries, associates, and affiliates during the exercise (if yes, Annex 10 must be filled out). 41D060000 Carried out operations with residents abroad (if yes, Annex 15 must be filled out). 41D061000 Obtained loans during the exercise (if yes, Annex 17 must be filled out). 41D062000 Has had changes in denomination or corporate name during the audited fiscal exercise. 41D063000 If yes to the previous index, it has the notices of change of denomination or corporate name before the Federal Taxpayer Registry (for the purposes of Article 29, fraction I of the RCFF), and also specify the previous RFC and names. 41D069000 Has had changes in fiscal address during the audited fiscal exercise. 41D070000 If yes to the previous index, it has all the notices of change of fiscal address (for the purposes of Article 29, fraction IV of the RCFF). 41D071000 Has updated economic activities and obligations during the audited fiscal exercise. 41D072000 If yes to the previous index, it has all the notices of update of economic activities and obligations (for the purposes of Article 29, fraction VII of the RCFF). 41D073000 For the audited fiscal exercise, it has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of Article 29, fraction VIII of the RCFF). 41D074000 During the exercise, notices of compensation of balances in favor were presented (for the purposes of Article 23 of the CFF). 41D075000 Indicate if during the fiscal exercise its social parts, shares, or equivalent were sold by the taxpayer, if it complied for the purposes of Article 26, fraction XI of the CFF. 41D076000 Has shareholders resident in the country. 41D077000 If yes to the previous index, they are registered in the Federal Taxpayer Registry (for the purposes of Article 27 of the CFF). 41D080000 Has employees. 41D088000 If no, from index 41D079000 it has any personnel service contracts (outsourcing). 41D094000 Obtained loss from the alienation of accounts and documents receivable in the exercise. 41D095000 The accounts and documents receivable in the exercise were assigned as part of a restructuring or payment of dividends or profits. 41D097000 Kept accounting for the purposes of Article 28 of the CFF, as well as Articles 33 and 34 of the RCFF and 32 fraction I of the VAT Law (LIVA). 41D098000 The supporting documentation of the records or entries is available at its fiscal address (for the purposes of Article 28, fraction III of the CFF).

Friday, February 2, 2024 OFFICIAL GAZETTE 71

41D104000 Journal. 41D105000 Ledger. 41D106000 Minutes of meetings of partners or shareholders. 41D107000 Partners or shareholders. 41D108000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of Article 24 of the LISR). 41D109000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (for the purposes of Article 69-B Bis of the CFF). 41D111000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 41D112000 Recognized or reported said income. 41D113000 Changed the business model. 41D114000 Issue receipts for activities carried out and keep the files (for the purposes of Article 76, fractions II and XVII of the LISR). 41D122000 Obtained tax refunds from the authority that generated interest. 41D123000 If yes, it accumulated the income from interest paid by the tax authority. 41D124000 Present on time and in the proper form the obligation provided for in Article 55, fraction I, of the LISR. 41D125000 Present on time and in the proper form the obligation provided for in Article 55, fraction II of the LISR. 41D126000 During the exercise, the taxpayer provided operation, administration, or distribution services to investment companies in debt instruments or variable income investment companies, under the terms of the Investment Companies Law and other applicable legal regulations. 41D127000 With respect to said activities, it complied on time and in the proper form with the obligation provided for in Article 55, fraction II of the LISR, as provided in Article 89 of that same regulation. 41D129000 Indicate if it alienated shares or intangibles during the exercise. 41D131000 Is a related party. 41D133000 Is a related party. 41D135000 Is a related party. 41D137000 Is a related party. 41D139000 Is a related party. 41D144000 Made withholding. 41D146000 In case of having a fiscal loss in the alienation of shares, it presented notice within ten days following the date of the operation. 41D149000 Indicate if it transmitted monetary assets by more than 51%. 41D150000 Indicate if it carried out a refund or reduction of shares. 41D151000 Indicate if it refunded premium on share subscription. 41D155000 Indicate if it carried out a refund or reduction of shares derived from the absorption of financial losses. 41D156000 Exercised the option to consider as non-accumulable the differential value between the accumulated balances indicated above, under the terms of the transitional provisions of the LISR in force as of January 1, 2014. 41D157000 If the answer to the previous question is positive, it presented on time and in the proper form the annual information it is obliged to present. 41D158000 During the exercise, it considered as accumulative income any amount under the title of global preventive reserves.

72 OFFICIAL GAZETTE Friday, February 2, 2024

41D160000 Against said accumulative income, it decreased updated excesses of global preventive reserves pending to be deducted. 41D168000 The various losses meet all the deduction requirements for the purposes of Article 27 of the LISR. 41D169000 Has a pension, retirement, and seniority premium fund. 41D171000 It deducts the returns from the investment of funds destined for reserves for the granting of pensions or retirements to personnel. 41D172000 The reserve for the pension fund is included in the annual inflationary adjustment within the credits. 41D173000 It carried out financial derivative operations (for the purposes of Article 20 of the LISR). 41D175000 If yes, it accumulated income from financial derivative operations. 41D177000 It made deductions related to financial derivative operations. 41D179000 It obtained losses in financial derivative operations with related parties for the purposes of Article 28, fraction XIX of the LISR. 41D259000 It maintained investments through trusts for the acquisition or construction of real estate (fibras). 41D260000 If yes to the previous index, it complied with all the requirements for the purposes of Articles 187 and 188 of the LISR. 41D261000 It was part of a trust for the acquisition or construction of real estate (fibra). 41D262000 If yes to the previous index, it complied with all the requirements for the purposes of Articles 187 and 188 of the LISR. 41D264000 It verified that the tax paid abroad and credited in the exercise effectively corresponds to an income tax for which it has the right to its credit, in accordance with the general rules issued by the Tax Administration Service (SAT). 41D265000 The credited tax was paid directly by the taxpayer abroad. 41D270000 Regarding an income tax paid by resident companies abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, it verified that all and each of the requirements provided in the applicable tax regulations for its credit had been met. 41D274000 It credits only the income tax paid abroad in the exercise. 41D275000 Indicate if it credits a remainder of the income tax paid abroad corresponding to previous exercises. 41D276000 It carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (if yes, Annex 19 must be filled out). 41D292000 It performs acts or activities not subject to the value added tax. 41D293000 It complied with the tax provisions to determine the taxable and exempt acts or activities. 41D294000 It applied the option for the purposes of Article 5-B of the LIVA in the proration of the unidentified tax with taxable activities, for which the 0% rate and exempt activities apply. 41D295000 Indicate if for the purposes of the determination of the definitive monthly payments of the value added tax it credits tax at 100%. 41D296000 Say if it includes in the determination of the credit proportion, the income from interest charged from financial derivative operations. 41D297000 It made adjustments to the value of the creditable tax (for the purposes of Article 5-A of the LIVA).

Two-character alphabetic data, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

41D033000 The requirements established in the resolution (authorization or consultation) were met. 41D078000 Indicate if it identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire audited fiscal exercise.

Friday, February 2, 2024 OFFICIAL GAZETTE 73

41D079000 Indicate if it verified that the operations with that customer or supplier do not give fiscal effect for the purposes of Article 69-B of the CFF. 41D087000 It created a reserve for a pension or retirement fund for personnel or made changes to said fund (for the purposes of Article 29 of the LISR and Article 65 of the RLISR). 41D099000 Regarding commission agents, it carried out the separation in its accounting and records of the operations they carry out on their own account from those they carry out on behalf of the principal (for the purposes of Article 32, fraction II of the LIVA and Article 35 of the RIVA). 41D100000 It issued and delivered fiscal receipts (for the purposes of Articles 32, fraction III of the LIVA, 20 and 74 of the RLIVA). 41D101000 It issued fiscal receipts for the withholding of the tax that is made for the purposes of Article 1-A of the LIVA (for the purposes of Article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2023). 41D102000 It provided monthly and on time to the tax authorities, information about the persons to whom it withheld taxes (for the purposes of Article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2023). 41D103000 It provided monthly and on time to the tax authorities, information about the payment, withholding, credit, and transfer of the value added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the value added tax, including activities for which it was not obliged to pay (for the purposes of Article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2023). 41D110000 The taxpayer's shares related to the restructuring referred to in the previous index remained in the restructured group during the audited exercise. 41D115000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded under the terms of Title V of the LISR and the tax withheld (for the purposes of Article 76, fraction III of the LISR.) 41D116000 Keep a record of the operations it carried out with securities issued in series (for the purposes of Article 76, fraction VIII of the LISR and 111 of the RLISR). 41D117000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of Article 76, fraction XI, inciso a) of the LISR). 41D118000 Present on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the purposes of Article 76, fraction XIII of the LISR). 41D119000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt in which their amount, the withheld ISR, and whether the dividends come from a specific account or record are indicated (for the purposes of Article 76, fraction XI, inciso b) of the LISR). 41D120000 Inform the tax authorities as indicated by the tax provisions about the counterpayments received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of Article 76, fraction XV of the LISR). 41D121000 It accumulated in the exercise the total of the commissions charged for credits granted. 41D128000 Withhold and pay the additional ISR at the rate of 10% on the distributed dividends or profits (for the purposes of Article 140, second paragraph of the LISR). 41D162000 In the case of fees or gratuities to administrators, commissioners, directors, general managers, or members of the board of directors, supervision, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of Article 27, fraction IX of the LISR). 41D163000 In the cases of technical assistance, technology transfer, or royalties, it has been verified that the person who provided the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of Article 27, fraction X of the LISR). 41D164000 In the case of the acquisition cost or the interest derived from received credits, they correspond to those of the market and when they exceeded, the excess was considered non-deductible (for the purposes of Article 27, fraction XIII of the LISR).

74 OFFICIAL GAZETTE Friday, February 2, 2024

41D165000 In the case of loss from the alienation of shares and other securities, as well as financial losses derived from capital financial derivative operations referred to shares or share indices, the requirements established for their deduction were met (for the purposes of Article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2023). 41D166000 In the case of per diems or travel expenses, it was verified that the requirements for the purposes of Article 28, fraction V of the LISR had been met. 41D167000 In the case of the granting of the use or temporary enjoyment of automobiles and airplanes, it complied with the requirements established for their deduction (for the purposes of Article 28, fraction XIII of the LISR and 60 of the RLISR). 41D181000 In the case of having acquired goods or rights by dation in payment or by adjudication, which cannot be kept in property by legal provision, it deducted them in accordance with Article 25 of this LISR (for the purposes of Article 53 of the LISR). 41D182000 It deducted for fiscal purposes additional reserves derived from the qualification of credit portfolio. 41D183000 It carried out, in the exercise, operations of purchase or sale of credit portfolio. 41D210000 It transmitted fiscal attributes such as fiscal losses, CUFIN, and CUCA. 41D263000 It has the supporting documentation of the payment of the ISR paid abroad that it credited. 41D266000 It complies with the requirements established for the purposes of Article 5 of the LISR to credit the ISR paid abroad. 41D277000 It has a transfer pricing study for the operations carried out. 41D279000 It credited tax paid in REFIPRES. 41D281000 It complied with all the requirements to apply ISR withholding from REFIPRES. 41D283000 Indicate if it declared tax on income subject to REFIPRES. 41D286000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad was covered by the taxpayer itself. 41D287000 It applied what is provided in Article 1.13 of the Decree published in the DOF on December 26, 2013. 41D288000 It applied any treaty to avoid double taxation. 41D289000 It has the necessary documentation to prove the residence of the country in question, for the purposes of Article 4 of the LISR. 41D290000 It complied with all the requirements to apply a preferential withholding rate. 41D291000 It applied what is provided in Article 1.4 of the Decree published in the DOF on December 26, 2013. 41D298000 In the case of net interest of the exercise, it verified that the credit of VAT derived from interest was met with the requirements established for its credit (for the purposes of Article 5, fraction I of the LIVA). 41D299000 It applied what is provided in Article 2.2 of the Decree published in the DOF on December 26, 2013.

Three-character alphabetic data, (yes, no, or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

41D035000 Date of letter 1. 41D037000 Date of letter 2. 41D039000 Date of letter 3. 41D042000 Date of resolution 1. 41D044000 Date of resolution 2. 41D046000 Date of resolution 3. 41D048000 Date of sending the multiple information declaration (normal).

Friday, February 2, 2024 OFFICIAL GAZETTE 75

41D049000 Date of sending the multiple information declaration (last complementary). 41D056000 Date of presentation of the normal information declaration. 41D057000 Date of presentation of the information declaration (last complementary). 41D185000 Date on which the merger took effect. 41D209000 Date on which the spin-off took effect. 41D255000 Date of start of liquidation.

Data of the date of the letter, of the resolution, when the merger or spin-off took effect, the start of the liquidation, These data will be composed of ten alphanumeric characters that correspond to the date of the letter, of the resolution, and of the sending of the multiple information declaration (two for the day, two for the month, and four for the year separated by slashes /).

41D030000 Specify the number(s) of criterion(s). 41D034000 Number of letter 1. 41D036000 Number of letter 2. 41D038000 Number of letter 3. 41D041000 Number of resolution 1. 41D043000 Number of resolution 2. 41D045000 Number of resolution 3. 41D051000 Identification number (field 1). 41D052000 Identification number (field 2). 41D053000 Identification number (field 3). 41D054000 Identification number (field 4). 41D055000 Identification number (field 5).

Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

41D018000 RFC 1 (RFC of the natural or legal person who provided fiscal advice to the taxpayer). 41D019000 RFC 2 (RFC of the natural or legal person who provided fiscal advice to the taxpayer). 41D020000 RFC 3 (RFC of the natural or legal person who provided fiscal advice to the taxpayer). 41D021000 RFC 4 (RFC of the natural or legal person who provided fiscal advice to the taxpayer). 41D022000 RFC 5 (RFC of the natural or legal person who provided fiscal advice to the taxpayer). 41D064000 (RFC) specify previous name. 41D065000 (RFC) specify previous name. 41D066000 (RFC) specify previous name. 41D067000 (RFC) specify previous name. 41D068000 (RFC) specify previous name. 41D089000 (RFC) specify name of outsourcing company. 41D090000 (RFC) specify name of outsourcing company. 41D091000 (RFC) specify name of outsourcing company. 41D092000 (RFC) specify name of outsourcing company. 41D093000 (RFC) specify name of outsourcing company. 41D188000 Merged 1: RFC. 41D190000 Merged 2: RFC. 41D192000 Merged 3: RFC. 41D194000 Merged 4: RFC. 41D196000 Merged 5: RFC.

76 OFFICIAL GAZETTE Friday, February 2, 2024 41D198000 Merged 6: RFC. 41D200000 Merged 7: RFC. 41D202000 Merged 8: RFC. 41D204000 Merged 9: RFC. 41D206000 Merged 10: RFC. 41D211000 Split-off 1: RFC. 41D215000 Split-off 2: RFC. 41D219000 Split-off 3: RFC. 41D223000 Split-off 4: RFC. 41D227000 Split-off 5: RFC. 41D231000 Split-off 6: RFC. 41D235000 Split-off 7: RFC. 41D239000 Split-off 8: RFC. 41D243000 Split-off 9: RFC. 41D247000 Split-off 10: RFC. 41D251000 Splitting: RFC. 41D256000 (RFC) liquidator 1 specify name, denomination or corporate name. 41D257000 (RFC) liquidator 2 specify name, denomination or corporate name. 41D258000 (RFC) liquidator 3 specify name, denomination or corporate name. Data, RFC. A 13-character alphanumeric data maximum composed of: Four letters for individuals; or hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for year, two for month and two for day). Three alphanumeric characters for homonymy. Use of uppercase alphabetic characters. This data may not contain special characters (commas, brackets, parentheses, etc., except the & character). 41D130000 Name of buyer 1. 41D132000 Name of buyer 2. 41D134000 Name of buyer 3 41D136000 Name of buyer 4. 41D138000 Name of buyer 5. 41D187000 Merging: denomination or corporate name. 41D189000 Merged 1: denomination or corporate name. 41D191000 Merged 2: denomination or corporate name. 41D193000 Merged 3: denomination or corporate name. 41D195000 Merged 4: denomination or corporate name. 41D197000 Merged 5: denomination or corporate name. 41D199000 Merged 6: denomination or corporate name. 41D201000 Merged 7: denomination or corporate name. 41D203000 Merged 8: denomination or corporate name. 41D205000 Merged 9: denomination or corporate name. 41D207000 Merged 10: denomination or corporate name. Data, settlor: denomination or corporate name, trustee: denomination or corporate name, beneficiary: denomination or corporate name, merging: denomination or corporate name, merged: denomination or corporate name and place of submission of the annual collaboration report to the real-time verification program.

Friday, February 2, 2024 OFFICIAL GAZETTE 77 Alphanumeric character data. Alphabetic characters only in uppercase. 41D081000 Number of workers. 41D082000 Total ISR withheld and paid on salaries. 41D083000 Total ISR withheld and paid on assimilated to salaries. 41D084000 Employment subsidy delivered in cash to workers in the exercise. 41D085000 Total income from salaries and wages and assimilated concepts. 41D086000 Total exempt income from salaries and wages. 41D096000 Amount of VAT that originated said operation. 41D140000 Total income from sale of shares. 41D141000 Total income from sale of intangibles. 41D142000 Total average cost of disposed shares. 41D143000 Total original amount of adjusted investment. 41D145000 Amount of payment for the operation. 41D147000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest for the purposes of article 8 of the LISR. 41D148000 Deductible amount from financial derivative operations agreed outside of recognized markets. 41D152000 Amount of refund or capital reduction effected. 41D153000 Income tax for the purposes of article 78 fraction I of the LISR. 41D154000 Income tax for the purposes of article 78 fraction II of the LISR. 41D159000 What amount was considered as taxable income. 41D161000 What amount was reduced. 41D170000 Indicate the total amount of the reserve for pension funds, retirement and seniority premiums, which is invested LISR for the purposes of article 29, fraction II of the LISR in force in the reviewed exercise. 41D176000 Indicate the amount of the corresponding accumulation. 41D178000 If affirmative, indicate the amount of the corresponding deduction. 41D180000 If affirmative, indicate the corresponding amount. 41D212000 Asset value: 41D213000 Liability value: 41D214000 Share capital value: 41D216000 Asset value: 41D217000 Liability value: 41D218000 Share capital value: 41D220000 Asset value: 41D221000 Liability value: 41D222000 Share capital value: 41D224000 Asset value: 41D225000 Liability value: 41D226000 Share capital value: 41D228000 Asset value: 41D229000 Liability value: 41D230000 Share capital value: 41D232000 Asset value:

78 OFFICIAL GAZETTE Friday, February 2, 2024 41D233000 Liability value: 41D234000 Share capital value: 41D236000 Asset value: 41D237000 Liability value: 41D238000 Share capital value: 41D240000 Asset value: 41D241000 Liability value: 41D242000 Share capital value: 41D244000 Asset value: 41D245000 Liability value: 41D246000 Share capital value: 41D248000 Asset value: 41D249000 Liability value: 41D250000 Share capital value: 41D252000 Asset value: 41D253000 Liability value: 41D254000 Share capital value: 41D267000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 41D268000 Amount of ISR paid abroad from wealth source abroad. 41D269000 Amount of non-creditable and non-deductible ISR for the purposes of article 5 of the LISR. 41D278000 Total taxable or taxable income in the exercise from REFIPRES. 41D280000 Amount of foreign tax credit paid. 41D282000 Amount of withheld income tax credit. 41D284000 Amount of tax on income subject to REFIPRES. 41D285000 Amount of dividends or profits subject to preferential tax regimes for the purposes of article 177 tenth paragraph of the LISR. For the purposes of these data, data or figures of amounts referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special characters such as: peso sign, commas, points, parentheses, etc., they must only consist of the digits 0 to 9. The amounts indicative of amounts must be recorded in pesos, not in thousands of pesos. Annex Data to provide 1- Balance sheet. 2023 and 2022. 2- Income statement. Total 2023, related parties 2023, non-related parties 2023, total 2022, related parties 2022 and non-related parties 2022. 3- Statement of changes in equity. Contributed capital: share capital, contributed capital: contributions for future capital increases formalized by its governing body, contributed capital: premium on sale of shares, contributed capital: subordinated obligations in circulation, contributed capital: other contributed capital accounts, earned capital: capital reserves, earned capital: result of previous exercises

Friday, February 2, 2024 OFFICIAL GAZETTE 79 Annex Data to provide previous, earned capital: result from valuation of securities available for sale, earned capital: result from valuation of cash flow hedging instruments, earned capital: accumulated effect from conversion, earned capital: remeasurements for defined benefit employee benefits, earned capital: result from holding of non-monetary assets, earned capital: other earned capital accounts, earned capital: net profit, earned capital: net loss and total equity. 4- Cash flow statement. 2023 and 2022. 5- Comparative analysis of the accounts of the income statement. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022, non-related parties 2022, taxable or deductible for ISR: 2023, taxable or deductible for ISR: 2022, non- taxable or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 and non- taxable or not subject to ISR (income) non-deductible (expenses) for ISR: 2022. 6- List of contributions owed by the taxpayer as direct subject or in its capacity as withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 7- List of contributions to be paid. Amount corresponding to the fiscal year audited, amount from previous years, total contributions to be paid and amount of the contribution in litigation. 8- Reconciliation between accounting and fiscal result for purposes of income tax. 2023 and 2022 variation in pesos with respect to the previous fiscal year. 9- Financial derivative operations. Sum of notional amounts, profit by counterparty, loss by counterparty and net effect. 10- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of investment, amount of profits (losses) of previous years in the percentage of participation, amount of profit (loss) of the exercise in the percentage of participation and value of the investment. 11- Partners or shareholders who had shares or partnership interests. Amount of contributions that are not premium on subscription of shares, amount of capital withdrawals, amount of loans: effected, received and amount of premium on subscription of shares. 12- Transactions with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's fiscal adjustment so that the operation is considered agreed as with independent parties in comparable operations and modified amount. 14- Informative Data. Amount. 15- Operations carried out with residents abroad. Amount of the operation, ISR withholding determined by audit, ISR withheld paid and difference.

80 OFFICIAL GAZETTE Friday, February 2, 2024 Annex Data to provide 16- Investments. Value of investment, balance pending to deduct at the beginning of the exercise, plus: MOI of the acquisitions during the exercise, less: disposals and/or write-offs in the exercise, less: deduction in the exercise, less: immediate deduction in the exercise and balance pending to deduct at the end of the exercise. 17- Loans. Outstanding balance of the loan on December 31 of 2022, total amount of interests paid and/or due, ISR withheld in the exercise, outstanding balance on December 31 of 2023 and total amount of interests deducted in the audited exercise. 19- Operations subject to preferential tax regimes. Total amount of profits or fiscal losses in the share participation, total of taxable or taxable income in the exercise, direct participation or indirect participation average per day of the taxpayer in the exercise (percentage): amount, contributions and refunds: total amount of investments or contributions effected during the exercise, contributions and refunds: total amount of capital refunds received during the exercise, data of the entity located in preferential tax regime: total of profits or fiscal losses of the exercise, data of the entity located in preferential tax regime: total profits distributed in the exercise, data of the entity located in preferential tax regime: total amount of assets not subject to business activity, data of the entity located in preferential tax regime: total amount of assets subject to the business activity, and tax on income subject to REFIPRES. 20- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Amount of taxable income of the previous fiscal year of each of the persons members of the group or of each related party, amount of taxable income of the previous fiscal year of the taxpayer, total of taxable income of the previous fiscal year of the taxpayer and of all persons members of the group or of all related parties, limit of deduction of the taxpayer, total of interests accrued that derive from debts (deductible amounts), net interest pending to deduct from previous exercises (applicable from exercise 2021), total of interest income accrued, net interest, fiscal profit (loss), total of interests accrued that derive from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from debited charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit and non-deductible interest. Note: The order of these data is only informative, for capture refer to the guide format.

Friday, February 2, 2024 OFFICIAL GAZETTE 81 For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special characters such as: peso sign, commas, points, parentheses, etc., they must only consist of the digits 0 to 9. The amounts indicative of amounts must be recorded in pesos, not in thousands of pesos. Annex Data to provide 4.1- Notes to the financial statements. Text referring to the notes to the financial statements. 6.1- Declaration. Text referring to the declaration. Alphanumeric character data. These texts may contain special characters (peso sign, commas, points, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to provide 6- List of contributions owed by the taxpayer as direct subject or in its capacity as withholding agent. Rate, tariff or fee. 8- Reconciliation between accounting and fiscal result for purposes of income tax. Percentage in relation to the total of the current year updated (fiscal year), percentage in relation to the total of the current year updated (previous fiscal year) and percentage of variation in pesos with respect to the previous fiscal year. 9- Financial derivative operations. Percentage of cash settlement, percentage of in-kind settlement and proportion that represents of taxable income and/or authorized deductions. 10- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 11- Partners or shareholders who had shares or partnership interests. Percentage of partner or shareholder participation in the exercise and percentage of agreed interest rate in case of received loans. 15- Operations carried out with residents abroad. Rate. 17- Loans. Percentage of interest rate and ISR withholding rate. 19- Operations subject to preferential tax regimes Effective rate of income tax paid abroad (less than 75% of that which would be paid in Mexico), direct participation or indirect participation average per day of the taxpayer in the exercise (percentage): percentage and preferential rate by treaty. 20- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric characters with decimals. Amounts representing percentage will be recorded with integers and two decimals, without the percent sign. These data may not contain special characters such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9. Annex Data to provide 18- Integration of fiscal losses of previous years. 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014 and 2013.

82 OFFICIAL GAZETTE Friday, February 2, 2024 For the purposes of these data, figures referring to the indicated data will be recorded. Numeric characters with four decimals. These data may not contain special characters such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9. Annex Data to provide 7- List of contributions to be paid. Credit institution or SAT and payment in installments (data of the free writing): receiving administration. 8- Reconciliation between accounting and fiscal result for purposes of income tax. Explain variation. 9- Financial derivative operations. Country of residence, number of contracts celebrated, concept of financial derivative operations (for the purposes of article 16-A of the CFF), type of financial derivative operations (for the purposes of article 20 of the LISR), type of market and name of the market. 10- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 11- Partners or shareholders who had shares or partnership interests. Country of residence for tax purposes and destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.). 12- Transactions with related parties. Type of operation, if in the column "Type of operation", you have selected any of the concepts of "Other income" or "Other payments", specify concept, country of residence, method of transfer pricing applied, the operation involves unique and valuable contributions (yes or no), the operation is agreed as with independent parties in comparable operations (yes or no) values of acts or activities were modified for VAT, or rather, creditable VAT (deductions) as consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023) (yes or no) and indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a). 15- Operations carried out with residents abroad. Type of operation, if in the column "Type of operation", you have selected any of the concepts of "Other income" or "Other payments", specify concept, country of residence, Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), effected withholding and payment for this operation (yes or no) and applied the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no). 17- Loans. Type of financing, if in the column "Type of financing" you have selected the concept "Other", specify concept:; was beneficial owner of the interests (yes or no), number of registration of the creditor resident abroad before the SAT valid during the exercise, country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of payability of interest payment, if in the column "Frequency of payability of interest payment" you have selected the concept "Other", specify concept:; guaranteed the loan (yes or no), destination of the borrowed capital and effected placements abroad (yes or no).

Friday, February 2, 2024 OFFICIAL GAZETTE 83 Annex Data to provide 19- Operations subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, if in the column "Type of operation", you have selected any of the concepts of "Other income" or "Other payments", specify concept, the accounting is at disposal of the authority (yes or no), has any interposed entity (yes or no), in the case of income generated in participation with other entities has the information of the entity that generated income by participation with other entities (yes or no), in the case of income generated in participation with other entities, activity that the entity in which it participates carries out, operations with trust or with the entity or foreign legal figure transparent for tax purposes, indicate if the information is for the case of income generated in trusts and similar (yes or no), operations with trust or with the entity or foreign legal figure transparent for tax purposes, description of the object of the trust, character with which it participates in the trust or in the entity or foreign legal figure transparent for tax purposes and indicate if you used a tax rate or exemption provided in any treaty that Mexico has celebrated to avoid double taxation. Alphanumeric character data. Alphabetic characters only in uppercase. These texts may not contain special characters (commas, brackets, parentheses, etc.). Annex Data to provide 7- List of contributions to be paid. Number of the operation; payment in installments (data of the free writing): folio number; and office of authorization of payment in installments: number. 17- Loans. Number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. These data may not contain special characters (commas, brackets, parentheses, etc.). Annex Data to provide 7- List of contributions to be paid. Payment date, payment in installments (data of the free writing): presentation date; and office of authorization of payment in installments: date. 10- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Date on which the capital contribution was effected in its subsidiary. 11- Partners or shareholders who had shares or partnership interests. Holding period: from and to. 17- Loans. Validity of the loan: from and to. 19- Operations subject to preferential tax regimes. Trust or entity or foreign legal figure transparent for tax purposes: validity from and trust or entity or foreign legal figure transparent for tax purposes: validity to. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month and four for the year, separated by slashes /, example: 17/04/2023). These data may not contain special characters (peso sign, commas, points, hyphens, parentheses, etc.), they must only consist of the digits 0 to 9 and the slash /.

84 DIARIO OFICIAL Friday, February 2, 2024

Annex Data to be Provided

9- Financial derivative operations. Tax identification number or RFC. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number. 11- Partners or shareholders who held shares or equity interests. Tax identification number or RFC. 12- Transactions with related parties. Tax identification number or RFC. 15- Transactions carried out with residents abroad. Tax identification number. 17- Loans. Tax identification number or RFC and the registration number of the creditor resident abroad before the SAT valid during the audited fiscal year. 19- Transactions subject to preferential tax regimes. Tax identification number. 20- Deduction of net interest for the fiscal year (article 28, fraction XXXII of the LISR). Tax identification number or RFC of each person belonging to the group or of each related party. Tax identification number and registration number of the creditor resident abroad before the SAT. Data, tax identification record of the country of residence. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.). RFC Data, RFC of the related party. Data of maximum 13 alphanumeric characters, composed of: Four letters for individuals, or a hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc., except the character &).

Data applicable to the tax audit of: B Insurance and surety institutions.

Identification Data Data to be provided: Taxpayer, public accountant, and legal representative.

09A000000 RFC (of the taxpayer). 09B000000 RFC (of the public accountant). 09B015000 RFC (of the firm). 09C000000 RFC (of the legal representative).

Data, RFC of the taxpayer and of the legal representative. Data of maximum 13 alphanumeric characters, composed of: Four letters for individuals; or a hyphen and three letters for legal entities. Six numeric characters corresponding to the date, (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. In the case where the legal representative is a resident abroad who does not have this data, the following will be entered: REXT990101xx8. Use of alphabetic characters in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc., except the character &).

Friday, February 2, 2024 DIARIO OFICIAL 85

09A001000 Trade name or corporate name. 09B001000 Name (of the public accountant) (paternal surname, maternal surname, first name(s)). 09B014000 Name of the firm. 09C001000 Name (of the legal representative) (paternal surname, maternal surname, first name(s)).

Data, full name of the taxpayer and of the legal representative. Alphanumeric character data. Alphabetic characters only in uppercase.

09B002000 CURP (of the public accountant). 09C004000 CURP (of the legal representative).

Data of maximum 18 alphanumeric characters, composed of: Four alphabetic characters. Six numeric characters. Six alphabetic characters. One alphabetic or numeric character. One numeric character. Use of alphabetic characters in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.).

Fiscal address of the taxpayer, of the public accountant, and of the legal representative:

09A002000 Federal entity (of the taxpayer). 09B004000 Federal entity (of the public accountant). 09C005000 Federal entity (of the legal representative).

Data chosen from a list (catalog).

09A003000 Borough or municipality (of the taxpayer). 09B005000 Borough or municipality (of the public accountant). 09C006000 Borough or municipality (of the legal representative).

Data, complete borough or municipality. Alphabetic character data in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.).

09A004000 Neighborhood or locality (of the taxpayer). 09B006000 Neighborhood or locality (of the public accountant). 09C007000 Neighborhood or locality (of the legal representative).

Data, complete neighborhood or locality. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.).

09A005000 Postal code (of the taxpayer). 09B007000 Postal code (of the public accountant). 09C008000 Postal code (of the legal representative).

Data, complete postal code. Numeric character data. This data cannot contain special characters (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

09A006000 Street, exterior and interior number (of the taxpayer). 09B008000 Street, exterior and interior number (of the public accountant). 09C009000 Street, exterior and interior number (of the legal representative).

Data, complete street and number. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.).

86 DIARIO OFICIAL Friday, February 2, 2024

09A007000 City or population (of the taxpayer). 09B009000 City or population (of the public accountant). 09C010000 City or population (of the legal representative).

Data, complete city or population. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.).

09A008000 Telephone (of the taxpayer). 09B010000 Telephone (of the public accountant or of the firm). 09C011000 Telephone (of the legal representative).

Data of maximum fifteen alphanumeric characters. This data cannot contain special characters (peso sign, commas, periods, brackets, parentheses, etc.), it must consist only of digits from 0 to 9.

09A009000 Email (of the taxpayer). 09B011000 Email (of the public accountant). 09B012000 Email (of the CPI tax mailbox). 09C012000 Email (of the legal representative).

Alphanumeric character data. Alphabetic characters may be entered in lowercase. This data may contain special characters (periods, hyphens, at sign, etc.).

09A010000 Name of the economic group to which it belongs: Text or name of the economic group, automatically assigned by SIPRED 2023 once the activity key for tax purposes has been selected.

09A011000 Activity key for tax purposes: Economic activity or predominant activity data, also known as business line, automatically assigned by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special characters (commas, brackets, parentheses, etc.).

09C002000 National (legal representative). 09C003000 Foreign (legal representative).

Data of two alphabetic characters (yes or no). Use only alphabetic characters in uppercase. This text cannot contain special characters (commas, brackets, parentheses, etc.).

09C013000 Deed number (legal representative). 09C014000 Notary number (legal representative).

Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data cannot contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

09C015000 Entity in which the notary is located (legal representative).

Data, complete entity. Alphabetic character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.).

09C016000 Date of the power of attorney (legal representative). 09C017000 Date of appointment (legal representative).

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Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /).

09B003000 Registration number of the public accountant. 09B016000 Registration number of the firm. For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and to their firm will be entered.

Data of exactly five numeric characters, without sign. This data cannot contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

09B013000 College to which the public accountant belongs.

Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text cannot contain special characters (commas, brackets, parentheses, etc.).

09A012000 Name of the taxpayer (Declaration of the taxpayer or of their legal representative). 09B017000 Name of the public accountant who audited (Declaration of the public accountant who audited). 09C018000 Name of the legal representative (Declaration of the legal representative).

Data, full name of the public accountant who audited, of the taxpayer, and of their legal representative, automatically assigned by SIPRED 2023 once the identification data of the taxpayer, their legal representative, and the public accountant who audited have been captured.

General Data Data to be provided: Competent Authority:

09D000000 General Administration of Large Taxpayers. 09D001000 General Administration of Large Taxpayers.

Alphabetic character data, in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.).

09D002000 Obligated or Optional. 09D007000 Type of institution: 5- Insurance Institution and 6- Surety Institution. 09D011000 Type of special taxpayer: 0- None, 1- Merger, 2- Spin-off, 3- Liquidation, 4- Trust, and 5- Participating Associate. 09D018000 Type of opinion: 1- Unqualified opinion, 2- Qualified opinion with tax implications, 3- Qualified opinion without tax implications, 4- Adverse opinion with tax implications, 5- Adverse opinion without tax implications, 6- Disclaimer of opinion. 09D033000 It is: 1- Authorization and 2- Consultation. 09D186000 It was carried out for the purposes of: 1- Hedging and 2- Trading. 09D193000 In what capacity did it participate in a merger: 01- Merged and 02- Merger participant. 09D217000 In what capacity did it participate in a spin-off: 01- Spun-off and 02- Spin-off participant. 09D280000 Indicate the country where the foreign resident companies paid the income tax credited by the taxpayer (1). 09D281000 Indicate the country where the foreign resident companies paid the income tax credited by the taxpayer (2). 09D282000 Indicate the country where the foreign resident companies paid the income tax credited by the taxpayer (3).

Data automatically assigned by SIPRED 2023 once selected from a list (catalog).

09D014000 Start date of the fiscal year. 09D015000 End date of the fiscal year. 09D016000 Start date of the previous fiscal year. 09D017000 End date of the previous fiscal year.

88 DIARIO OFICIAL Friday, February 2, 2024

Data of the fiscal year and of the previous fiscal year to which the tax audit corresponds. Divided into start of the fiscal year and end of the fiscal year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). Example: start end 01/01/2023 31/12/2023

09D003000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 09D004000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 09D005000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF).

Data of two alphabetic characters, (yes or no) in uppercase. These data cannot contain special characters (commas, brackets, parentheses, etc.).

09D006000 In case of negative response to all questions in indices 09D003000, 09D004000, and 09D005000 above, mention the reason for presenting the audit.

Alphanumeric character data. This text may contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

09D008000 Part of a participating association. 09D009000 First audit. 09D010000 It is a company specialized in the investment in energy, electricity, and infrastructure assets. 09D012000 Affiliate company. 09D013000 Subsidiary company. 09D024000 Carried out transactions with related parties. 09D025000 If your answer was affirmative in the previous index (must fill out annexes 14 and 15). 09D026000 Carried out transactions with national related parties. 09D027000 Carried out transactions with foreign related parties. 09D028000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 09D029000 During the fiscal year, it decreased pending tax losses from previous years for the purposes of article 9 Fraction II of the LISR (in case of affirmative, must fill out annex 20). 09D030000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 09D032000 Obtained any resolution from the SAT or the SHCP that affected its fiscal situation during the fiscal year. 09D041000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the fiscal year (includes PTU). 09D048000 Has filed any means of defense against tax provisions. 09D051000 Is obligated to report reportable schemes for the fiscal year. 09D059000 Celebrated financial derivative operations that had tax effects during the fiscal year in the income tax (in case of affirmative, must fill out annex 11). 09D060000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (in case of affirmative, must fill out annex 12). 09D061000 Carried out transactions with residents abroad (in case of affirmative, must fill out section 17). 09D062000 Obtained loans during the fiscal year (in case of affirmative, must fill out annex 19).

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09D063000 Has had changes of trade name or corporate name during the audited fiscal year. 09D064000 In case of affirmative to the previous index, has the notices of change of trade name or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), also specify the previous RFC and names. 09D070000 Has had changes of fiscal address during the audited fiscal year. 09D071000 In case of affirmative to the previous index, has all notices of change of fiscal address (for the purposes of article 29, fraction IV of the RCFF). 09D072000 Has updated economic activities and obligations during the audited fiscal year. 09D073000 In case of affirmative to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF). 09D074000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 09D075000 During the fiscal year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 09D076000 Indicate if during the fiscal year its equity interests, shares, or equivalent were sold by the taxpayer, if the same complied with what is provided in article 26, fraction XI of the CFF. 09D077000 Has shareholders resident in the country. 09D078000 In case of affirmative to the previous index, are they registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 09D079000 Indicate if it identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed. 09D080000 Indicate if it verified that the operations with that client or supplier do not have fiscal effect for the purposes of article 69-B of the CFF. 09D081000 Has employees. 09D089000 In case of negative, from index 09D080000, has any personnel service contracts (outsourcing). 09D095000 Obtained loss from the alienation of accounts and documents receivable in the fiscal year. 09D096000 The accounts and documents receivable in the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 09D098000 Kept accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF, and 32 fraction I of the LIVA. 09D099000 The supporting documentation of the records or entries is available at its fiscal address (for the purposes of article 28 fraction III of the CFF). 09D105000 Journal. 09D106000 Ledger. 09D107000 Minutes of partners' or shareholders' meetings. 09D108000 Partners or shareholders. 09D109000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 09D110000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B bis of the CFF). 09D112000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes.

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09D113000 Recognized or reported said income. 09D114000 Changed the business model. 09D115000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76, fractions II and XVII of the LISR). 09D122000 Obtained tax refunds from the authority that generated interest. 09D123000 In case of affirmative, accumulated the income from interest paid by the tax authority. 09D124000 Present in due time and form the obligation provided for the purposes of article 55 fraction I, of the LISR. 09D125000 Present in due time and form the obligation provided for the purposes of article 55 fraction II of the LISR. 09D126000 Inform the tax authorities of loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, greater than $600,000.00. (for the purposes of article 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2023). 09D127000 With respect to said activities, complied in due time and form with the obligation provided for the purposes of article 55 fraction II of the LISR, as provided in article 89 of that same regulation. 09D129000 Indicate if it alienated shares or intangibles during the fiscal year. 09D131000 Is a related party. 09D133000 Is a related party. 09D135000 Is a related party. 09D137000 Is a related party. 09D139000 Is a related party. 09D144000 Made withholding. 09D146000 In case of having a tax loss in the alienation of shares, presented notice within ten days following the date of the operation. 09D149000 Indicate if it transmitted monetary assets by more than 51%. 09D150000 Indicate if it carried out a refund or reduction of shares. 09D151000 Indicate if it refunded premium on share subscription. 09D155000 Indicate if it carried out a refund or reduction of shares derived from the absorption of financial losses. 09D163000 The various losses meet all the deduction requirements for the purposes of article 27 of the LISR. 09D164000 Has a pension, retirement, and seniority premium fund. 09D166000 Deducts the yields from the investment of funds destined for the reserves for the granting of pensions or retirements to personnel. 09D167000 The reserve for the pension fund is included in the annual inflationary adjustment within the credits. 09D168000 In the fiscal year, it deducted uncollectible credits for the purposes of article 25 fraction V of the LISR. 09D169000 In the case of losses from uncollectible credits, for the purposes of article 27 fraction XV of the LISR. 09D182000 Considered the balance at the start of the fiscal year of the pending inflationary gain to be decreased from the deductible annual inflationary adjustment or from the cost of non-financial assets alienated. 09D183000 Included said balance in the determination of the average annual balance of debts for the purposes of determining the annual inflationary adjustment of the fiscal year. 09D184000 Decreased the balance of the pending inflationary gain to be decreased in the audited fiscal year from the deductible annual inflationary adjustment or from the cost of non-financial assets alienated (for the purposes of article two transitional, fraction XXV, of the transitional provisions for 2020).

Friday, February 2, 2024 OFFICIAL GAZETTE 91 09D185000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 09D187000 In the affirmative case, accumulated income from derivative financial operations. 09D189000 Made deductions related to derivative financial operations. 09D191000 Obtained losses in derivative financial operations with related parties for the purposes of article 28, fraction XIX of the LISR. 09D268000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 09D269000 In the affirmative case, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 09D270000 Was part of a trust for the acquisition or construction of real estate (fibra). 09D271000 In the affirmative case, complied with all requirements for the purposes of articles 187 and 188 of the LISR for the aforementioned index. 09D273000 Verified that the tax paid abroad and credited in the fiscal year actually corresponds to an income tax for which there is a right to its credit, in accordance with the general rules issued by the Tax Administration Service. 09D274000 The credited tax was paid directly by the taxpayer abroad. 09D279000 Regarding an income tax paid by resident societies abroad, resulting from a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided for in the applicable tax regulations for its credit had been met. 09D283000 Credits only the income tax paid abroad in the fiscal year. 09D284000 Indicate if you credit a remainder of the income tax paid abroad corresponding to previous fiscal years. 09D285000 Carried out operations with preferential tax regimes through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative case, Annex 21 must be filled out). 09D301000 Carries out acts or activities not subject to value-added tax. 09D302000 Complied with tax provisions to determine taxable and exempt acts or activities. 09D303000 Applied the option for the purposes of article 5-B of the LIVA in the proration of unidentifiable tax with taxable activities, to which the 0% rate and exempt activities apply. 09D304000 Indicate if, for the purposes of determining the definitive monthly payments of value-added tax, you credit tax at 100%. 09D305000 Made adjustments to the value of the creditable tax (for the purposes of article 5-A of the LIVA). 09D306000 Considered indemnifications as the object of the Value-Added Tax Law. 09D307000 In the case of payment of indemnifications for theft or total loss of automobiles to legal entities and individuals with business activity, these persons, when issuing the corresponding invoices, transferred to the insurer an amount for the concept of value-added tax. 09D308000 In the affirmative case, credited the value-added tax transferred in said operations. Alphabetic data of two characters, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 09D034000 The requirements established in the resolution (authorization or consultation) were met. 09D088000 Created a reserve for pension or retirement funds for personnel or made changes to said fund LISR (for the purposes of article 29 of the LISR and article 65 of the RLISR). 09D100000 Regarding commission agents, carried out the separation in their accounting and records of the operations they carry out on their own account from those they effect on behalf of the principal (for the purposes of article 32, fraction II of the LIVA and article 35 of the RLIVA).

92 OFFICIAL GAZETTE Friday, February 2, 2024 09D101000 Issued and delivered fiscal vouchers (for the purposes of article 32 fraction III of the LIVA, as well as 20 and 74 of the RLIVA). 09D102000 Issued fiscal vouchers for the withholding of the tax that is effected for the purposes of article 1-A of the LIVA (article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2023). 09D103000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom taxes were withheld (article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2023). 09D104000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, credit, and transfer of value-added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value-added tax was transferred or was transferred to it, including activities for which it was not obligated to pay (for the purposes of article 32 fraction VIII of the LIVA, as well as the applicable rules of the RMF for 2023). 09D111000 The taxpayer's actions related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 09D116000 Issue fiscal vouchers in which the amount of payments made to residents abroad is recorded in terms of Title V of the LISR and the withheld tax (for the purposes of article 76 fraction III of the LISR). 09D117000 Keep a record of the operations carried out with securities issued in series (for the purposes of article 76, fraction VIII of the LISR and article 111 of the RLISR). 09D118000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI subsection a) of the LISR). 09D119000 Present on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 09D120000 Provide to the partners or shareholders to whom dividends were paid, a fiscal voucher in which their amount is indicated, the ISR withheld, in which it is indicated if the dividends come from any specific account or record (for the purposes of article 76, fraction XI subsection b) of the LISR). 09D121000 Inform the tax authorities, as tax provisions indicate, of the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 09D128000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the purposes of article 140, second paragraph of the LISR). 09D156000 When having borrowed capitals and granting loans to third parties, the established cap for its deduction was applied (for the purposes of article 27, fraction VII of the LISR and 38 of the RLISR). 09D157000 In the case of fees or gratuities to administrators, commissioners, directors, general managers, or members of the board of directors, oversight, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR). 09D158000 In the cases of technical assistance, technology transfer, or royalties, it was proven that the provider of the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of article 27, fraction X of the LISR). 09D159000 In the case of the acquisition cost or the interest derived from received credits, they corresponded to market rates and when they exceeded, the excess was considered non-deductible (for the purposes of article 27, fraction XIII of the LISR).

Friday, February 2, 2024 OFFICIAL GAZETTE 93 09D160000 In the case of per diems or travel expenses, it was verified that the requirements for the purposes of article 28 fraction V of the LISR had been met. 09D161000 In the case of loss from the alienation of shares and other securities, as well as financial losses derived from derivative financial operations of capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of article 28 fraction XVII of the LISR as well as the applicable rules of the RMF for 2023). 09D162000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, complied with the established requirements for their deduction (for the purposes of article 28 fraction XIII of the LISR and 60 of the RLISR). 09D170000 Regarding insurance institutions, during the fiscal year, only deducted the creation or increase of risk reserves in progress, for obligations pending to be fulfilled for accidents and for expirations, as well as those for catastrophic risks (for the purposes of article 50 of the LISR). 09D171000 If the insurance institution has authorization for the sale of pension insurance, derived from Social Security Laws, and considered during the fiscal year the deduction of the creation or increase of the special mathematical reserve linked to said insurance, as well as the other reserves provided for in the Law of Insurance and Surety Institutions, verified that the condition had been met that any release be destined to the special fund of pension insurance in terms of that latter regulation (in which the Federal Government participates as trustee) (for the purposes of article 50 of the LISR). 09D172000 If at the end of the fiscal year, the decrease of the aforementioned reserves with respect to those maintained at the end of the immediate previous fiscal year proceeded, verified that the differential had been considered as accumulative income, in the terms and with the limitations provided for the purposes of article 50 of the LISR. 09D173000 For the purposes of article 44 of the LISR, the insurance institution considered as credits the land and shares that represent investments authorized to guarantee the deductible reserves, determining for this purpose the balances provided for the purposes of article 51 of the LISR. 09D174000 If during the fiscal year it alienated the land and shares referred to in the previous line, the insurance institution recognized any update in the original amount of the investment, or well, in the proven acquisition cost, as appropriate (for the purposes of article 51 of the LISR). 09D175000 For the case of surety institutions, it deducted, after review by the National Commission of Insurance and Sureties, the surety reserve in force and the contingency reserve (for the purposes of article 52 of the LISR). 09D176000 If at the end of the fiscal year, it proceeded for the surety institution to decrease the aforementioned reserves, with respect to those constituted in the immediate previous fiscal year, it verified that the difference had been accumulated as income in that fiscal year (for the purposes of article 52 of the LISR). 09D177000 In the case of having acquired goods or rights by dation in payment or by adjudication, which cannot be kept in property by legal provision, deducted them in accordance with article 25 of the LISR (for the purposes of article 53 of the LISR). 09D178000 Deducted claims for direct sureties from sureties that were not duly guaranteed in accordance with what is established in the Federal Law of Surety Institutions, as well as what is established in Circular F-23 issued by the National Commission of Insurance and Sureties published in the DOF on February 23, 2009. 09D179000 Deducted fiscally accidents originating from premiums paid outside the period established in article 40 of the Law on the Insurance Contract and rule 3.3.1.1. of the RMF for 2018 is not applicable to it. 09D180000 For the determination of the annual average balance of credits, considered the credits that are owed by individuals and do not come from their business activities, that have been at sight, for a term of less than one month or for a term greater if they were collected before the month.

94 OFFICIAL GAZETTE Friday, February 2, 2024 09D181000 Has a balance of pending inflationary gain to be decreased from the deductible annual inflation adjustment or from the cost of alienated non-financial assets, having applied article 53-a, fraction II, of the law in force until 2001. 09D219000 Transmitted fiscal attributes such as fiscal losses, CUFIN, CUCA. 09D272000 Has the supporting documentation for the payment of the ISR paid abroad that was credited. 09D275000 Complies with the requirements established for the purposes of article 5 of the LISR to credit the ISR paid abroad. 09D286000 Has a transfer pricing study for the operations carried out. 09D288000 Credited tax paid in REFIPRES. 09D290000 Complied with all requirements to apply ISR withholding from REFIPRES. 09D292000 Indicate if you declared tax on income subject to REFIPRES. 09D295000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself. 09D296000 Applied what is provided by article 1.13 of the Decree published in the DOF on December 26, 2013. 09D297000 Applied any treaty to avoid double taxation. 09D298000 Has the necessary documentation that accredits that the foreigners in favor of whom a lower withholding rate of the income tax was applied, are residents for tax purposes in the country in question, for the purposes of article 4 of the LISR. 09D299000 Complied with all requirements to apply a preferential withholding rate. 09D300000 Applied what is provided by article 1.4 of the Decree published in the DOF on December 26, 2013. 09D309000 In the case of net interest of the fiscal year, verified that the credit of IVA derived from interest complied with the established requirements for its credit (for the purposes of article 5 fraction I of the LIVA). 09D310000 For the purposes of determining the base of the value-added tax regarding the alienation of used automobiles and trucks, from insured individuals who do not transfer in an express and separate manner said tax, for the purposes of article 27 of the RLIVA. 09D311000 In the affirmative case, indicate if the acquisition cost that the taxpayer decreased from the price agreed upon for the sale of the salvaged good, was a different payment made independently from the indemnification. 09D312000 In the affirmative case, the payment made for the acquisition of the salvaged good, was registered in accounts different from the accounts where it registered the payment for indemnification. 09D313000 Applied what is provided in article 2.2 of the Decree published in the DOF on December 26, 2013. Alphabetic data of three characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 09D036000 Date of office 1. 09D038000 Date of office 2. 09D040000 Date of office 3. 09D043000 Date of resolution 1. 09D045000 Date of resolution 2. 09D047000 Date of resolution 3. 09D049000 Date of sending the multiple information declaration (normal). 09D050000 Date of sending the multiple information declaration (last complementary).

Friday, February 2, 2024 OFFICIAL GAZETTE 95 09D057000 Date of presentation of the normal information declaration. 09D058000 Date of presentation of the information declaration (last complementary). 09D194000 Date on which the merger took effect. 09D218000 Date on which the spin-off took effect. 09D264000 Start date of the liquidation. Data of the date of the office, of the resolution, when the merger or spin-off took effect, the start of the liquidation. These data will be composed of ten alphanumeric characters that correspond to the date of the office, of the resolution and of the sending of the multiple information declaration (two for the day, two for the month and four for the year separated by diagonals /). 09D031000 Specify the number(s) of criterion(s). 09D035000 Number of office 1. 09D037000 Number of office 2. 09D039000 Number of office 3. 09D042000 Number of resolution 1. 09D044000 Number of resolution 2. 09D046000 Number of resolution 3. 09D052000 Identification number (field 1). 09D053000 Identification number (field 2). 09D054000 Identification number (field 3). 09D055000 Identification number (field 4). 09D056000 Identification number (field 5). Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, diagonals, brackets, parentheses, etc.). 09D019000 RFC 1 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 09D020000 RFC 2 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 09D021000 RFC 3 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 09D022000 RFC 4 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 09D023000 RFC 5 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 09D065000 (RFC) specify previous name. 09D066000 (RFC) specify previous name. 09D067000 (RFC) specify previous name. 09D068000 (RFC) specify previous name. 09D069000 (RFC) specify previous name. 09D090000 (RFC) specify name of outsourcing society. 09D091000 (RFC) specify name of outsourcing society. 09D092000 (RFC) specify name of outsourcing society. 09D093000 (RFC) specify name of outsourcing society. 09D094000 (RFC) specify name of outsourcing society. 09D197000 Merged 1: RFC. 09D199000 Merged 2: RFC. 09D201000 Merged 3: RFC. 09D203000 Merged 4: RFC. 09D205000 Merged 5: RFC. 09D207000 Merged 6: RFC.

96 OFFICIAL GAZETTE Friday, February 2, 2024 09D209000 Merged 7: RFC. 09D211000 Merged 8: RFC. 09D213000 Merged 9: RFC. 09D215000 Merged 10: RFC. 09D220000 Split 1: RFC. 09D224000 Split 2: RFC. 09D228000 Split 3: RFC. 09D232000 Split 4: RFC. 09D236000 Split 5: RFC. 09D240000 Split 6: RFC. 09D244000 Split 7: RFC. 09D248000 Split 8: RFC. 09D252000 Split 9: RFC. 09D256000 Split 10: RFC. 09D260000 Splitter: RFC. 09D265000 (RFC) liquidator 1 specify name denomination or corporate name. 09D266000 (RFC) liquidator 2 specify name denomination or corporate name. 09D267000 (RFC) liquidator 3 specify name denomination or corporate name. Data, RFC. Data of 13 alphanumeric characters maximum composed of: Four letters for individuals; or hyphen and three letters for legal entities. Six numeric characters that correspond to the date (two characters for year, two for month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character). 09D130000 Name of buyer 1. 09D132000 Name of buyer 2. 09D134000 Name of buyer 3. 09D136000 Name of buyer 4. 09D138000 Name of buyer 5. 09D196000 Merger: denomination or corporate name. 09D198000 Merged 1: denomination or corporate name. 09D200000 Merged 2: denomination or corporate name. 09D202000 Merged 3: denomination or corporate name. 09D204000 Merged 4: denomination or corporate name. 09D206000 Merged 5: denomination or corporate name. 09D208000 Merged 6: denomination or corporate name. 09D210000 Merged 7: denomination or corporate name. 09D212000 Merged 8: denomination or corporate name. 09D214000 Merged 9: denomination or corporate name. 09D216000 Merged 10: denomination or corporate name. Data, settlor: denomination or corporate name, trustee: denomination or corporate name, beneficiary: denomination or corporate name, merger: denomination or corporate name, merged: denomination or corporate name and place of presentation of the annual collaboration report to the real-time verification program.

Friday, February 2, 2024 OFFICIAL GAZETTE 97 Data of alphanumeric characters. The alphabetic characters only in uppercase. 09D082000 Number of workers. 09D083000 Total of ISR withheld and paid by salaries. 09D084000 Total of ISR withheld and paid by assimilated salaries. 09D085000 Employment subsidy delivered in cash to workers in the fiscal year. 09D086000 Total income from salaries and wages and assimilated concepts. 09D087000 Total exempt income from salaries and wages. 09D097000 Amount of IVA that originated said operation. 09D140000 Total income from sale of shares. 09D141000 Total income from sale of intangibles. 09D142000 Total average cost of alienated shares. 09D143000 Total amount of the adjusted original investment. 09D145000 Amount of the payment for the operation. 09D147000 Amount of pending fiscal loss to be amortized from alienation of shares and of other securities whose yield is not interest for the purposes of article 8 of the LISR. 09D148000 Deductible amount from derivative financial operations contracted outside recognized markets. 09D152000 Amount of the refund or reduction of capital effected. 09D153000 Income tax for the purposes of article 78 fraction I of the LISR. 09D154000 Income tax II for the purposes of article 78 fraction II of the LISR. 09D165000 Indicate the total amount of the reserve for pension funds, retirement, and seniority premiums, which is invested for the purposes of article 29, fraction II of the LISR in force in the reviewed fiscal year. 09D188000 Indicate the amount of the corresponding accumulation. 09D190000 In the affirmative case, indicate the amount of the corresponding deduction. 09D192000 In the affirmative case, indicate the corresponding amount. 09D221000 Asset value: 09D222000 Liability value: 09D223000 Share capital value: 09D225000 Asset value: 09D226000 Liability value: 09D227000 Share capital value: 09D229000 Asset value: 09D230000 Liability value: 09D231000 Share capital value: 09D233000 Asset value: 09D234000 Liability value: 09D235000 Share capital value: 09D237000 Asset value: 09D238000 Liability value: 09D239000 Share capital value: 09D241000 Asset value: 09D242000 Liability value: 09D243000 Share capital value:

98 OFFICIAL GAZETTE Friday, February 2, 2024 09D245000 Asset Value: 09D246000 Liability Value: 09D247000 Share Capital Value: 09D249000 Asset Value: 09D250000 Liability Value: 09D251000 Share Capital Value: 09D253000 Asset Value: 09D254000 Liability Value: 09D255000 Share Capital Value: 09D257000 Asset Value: 09D258000 Liability Value: 09D259000 Share Capital Value: 09D261000 Asset Value: 09D262000 Liability Value: 09D263000 Share Capital Value: 09D276000 Amount of Income Tax (ISR) paid abroad derived from dividends or profits received from residents abroad. 09D277000 Amount of Income Tax (ISR) paid abroad from foreign source wealth. 09D278000 Amount of non-creditable and non-deductible Income Tax (ISR) for the purposes of Article 5 of the Income Tax Law (LISR). 09D287000 Total accumulative or taxable income in the fiscal year from REFIPRES. 09D289000 Amount of foreign tax credit paid. 09D291000 Amount of withheld income tax credit. 09D293000 Amount of tax on income subject to REFIPRES. 09D294000 Amount of dividends or profits subject to preferential tax regimes for the purposes of the tenth paragraph of Article 177 of the LISR. For the purposes of this data, amounts or figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to that amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The indicative amount quantities must be recorded in pesos, not in thousands of pesos. Annex Data to Provide 1- Balance sheet. 2023 and 2022. 2- Income Statement. Total 2023, related parties 2023, non-related parties 2023, total 2022, related parties 2022 and non-related parties 2022. 3- Statement of changes in equity. Contributed capital: paid-in capital or social fund, contributed capital: subordinated conversion obligations, contributed capital: contributions for future capital increases, earned capital: capital reserves, earned capital: results of prior periods, earned capital: result of the period, earned capital: permanent investments-participation in other equity accounts, earned capital: result from holding non-monetary assets, earned capital: surplus or deficit from valuation of investments, earned capital: remeasurements of defined benefit employee benefits and total equity.

Friday, February 2, 2024 OFFICIAL GAZETTE 99 Annex Data to Provide 4- Cash flow statement. 2023 and 2022. 5- Comparative analysis of income statement accounts. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022, non-related parties 2022, accumulative or deductible for ISR: 2023, accumulative or deductible for ISR: 2022, non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 and non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR: 2022. 6- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 7- Deferred Inflationary Gain. Amount of deferred inflationary gain or balance pending application, application in subsequent inflationary losses or deductible annual inflation adjustment in subsequent periods: amount, application of the updated cost of non-financial assets cost of shares: amount, application of the updated cost of non-financial assets fixed asset cost: amount and balance of the Deferred Inflationary Gain pending application in subsequent periods. 8- Value of acts or activities for the purpose of Value Added Tax (VAT). Subject to the 16% rate, subject to the 0% rate, exempt, not subject and total. 9- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from prior years, total contributions to be paid and amount of the contribution in litigation. 10- Reconciliation between accounting and tax results for the purpose of income tax. 2023 and 2022 variation in pesos with respect to the previous fiscal year. 11- Derivative financial operations. Sum of notional amounts, profit by counterparty, loss by counterparty and net effect. 12- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of the investment, amount of profits (losses) from prior periods in the percentage of participation, amount of profit (loss) of the period in the percentage of participation and value of the investment. 13- Partners or shareholders who held shares or equity interests. Amount of contributions that are not share premium, amount of capital withdrawals, amount of loans: made, received and amount of share premium. 14- Transactions with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's tax adjustment so that the operation is considered agreed upon as with independent parties in comparable operations and modified amount. 16- Informative Data. Amount. 17- Operations carried out with residents abroad. Amount of the operation, ISR withheld determined by audit, ISR withheld paid and difference. 18- Investments. Investment value, balance pending to deduct at the beginning of the period, plus: MOI of acquisitions during the period, less: disposals and/or write-offs in the period, less: deduction in the period, less: immediate deduction in the period and balance pending to deduct at the end of the period.

100 OFFICIAL GAZETTE Friday, February 2, 2024 Annex Data to Provide 19- Loans. Outstanding loan balance as of December 31, 2022, total amount of interest paid and/or due, ISR withheld in the period, outstanding balance as of December 31, 2023 and total amount of interest deducted in the audited period. 21- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in share participation, total accumulative or taxable income in the period, direct participation or average indirect participation per day of the taxpayer in the period (percentage): amount, contributions and refunds: total amount of investments or contributions made during the period, contributions and refunds: total amount of capital refunds received during the period, data of the entity located in a preferential tax regime: Total profits or fiscal losses of the period, data of the entity located in a preferential tax regime: total profits distributed in the period, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime: total amount of assets subject to business activity, and tax on income subject to REFIPRES. 22- Deduction of net interest of the period (Article 28, fraction XXXII of the LISR). Amount of accumulative income of the previous fiscal year of each of the group members or each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and all group members or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending deduction from prior periods (applicable from the 2021 period), total accumulated interest income, net interest, fiscal profit (loss), total accrued interest deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit and non-deductible interest. Note: The order of this data is for informational purposes only; for capture, refer to the guide format. For the purposes of this data, amounts or figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to that amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The indicative amount quantities must be recorded in pesos, not in thousands of pesos. Annex Data to Provide 4.1- Notes to the financial statements. Text referring to the notes to the financial statements. 6.1- Declaration. Text referring to the declaration.

Friday, February 2, 2024 OFFICIAL GAZETTE 101 Alphanumeric character data. These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to Provide 6- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Rate, tariff or fee. 10- Reconciliation between accounting and tax results for the purpose of income tax. Percentage in relation to the total of the current year updated (fiscal year), percentage in relation to the total of the current year updated (previous fiscal year) and percentage of variation in pesos with respect to the previous fiscal year. 11- Derivative financial operations. Percentage of cash settlement, percentage of in-kind settlement and proportion representing accumulative income and/or authorized deductions. 12- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 13- Partners or shareholders who held shares or equity interests. Percentage of the partner or shareholder's participation in the period and percentage of the agreed interest rate in case of received loan. 17- Operations carried out with residents abroad. Rate. 19- Loans. Percentage of the interest rate and ISR withholding rate. 21- Operations subject to preferential tax regimes. Effective rate of income tax paid abroad (less than 75% of that which would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the period (percentage): percentage and preferential rate by treaty. 22- Deduction of net interest of the period (Article 28, fraction XXXII of the LISR).\nProportion of income. For the purposes of this data, amounts or figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9. Annex Data to Provide 20- Integration of fiscal losses from prior periods. 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, and 2013. For the purposes of this data, amounts or figures referring to the indicated data will be recorded. Numeric character data with four decimals. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9. Annex Data to Provide 9- List of contributions to be paid. Credit institution or SAT and payment in installments (data from the free-form document): receiving administration. 10- Reconciliation between accounting and tax results for the purpose of income tax. Explain variation. 11- Derivative financial operations. Country of residence, number of contracts entered into, concept of derivative financial operations (for the purposes of Article 16-A of the Federal Tax Code (CFF)), type of derivative financial operations (for the purposes of Article 20 of the LISR), type of market and name of the market.

102 OFFICIAL GAZETTE Friday, February 2, 2024 Annex Data to Provide 12- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 13- Partners or shareholders who held shares or equity interests. Country of residence for tax purposes and destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.). 14- Transactions with related parties. Type of operation, in case that in the "Type of operation" column, any of the concepts of "Other income" or "Other payments" was selected, specify concept, country of residence, transfer pricing method applied, the operation involves unique and valuable contributions (yes or no), the operation is agreed upon as with independent parties in comparable operations (yes or no) were the values of acts or activities for VAT modified, or of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the 2023 RMF) (yes or no) and indicate if you obtained the benefit of treaties to avoid double taxation (yes, no, n/a). 17- Operations carried out with residents abroad. Type of operation, in case that in the column "Type of operation", any of the concepts of "Other income" or "Other payments" was selected, specify concept, country of residence, Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), did you withhold and remit for this operation (yes or no) and did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no). 19- Loans. Type of financing, in case that in the column "Type of financing" you selected the concept "Other", specify concept: were you the effective beneficiary of the interest (yes or no), creditor's registration number resident abroad with the SAT valid during the period, country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of interest payment due, in case that in the column "Frequency of interest payment due" you selected the concept "Other", specify concept, did you guarantee the loan (yes or no), destination of the borrowed capital and did you place offerings abroad (yes or no). 21- Operations subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "Type of operation", any of the concepts of "Other income" or "Other payments" was selected, specify concept, is the accounting available to the authority (yes or no), does it have any intermediate entity (yes or no), in the case of income generated in participation with other entities, do you have the information of the entity that generated income by participation with other entities (yes or no), in the case of income generated in participation with other entities, activity carried out by the entity in which you participate, operations with trust or with the entity or foreign legally transparent fiscal figure, indicate if the information is for the case of income generated in trusts and similar (yes or no),

Friday, February 2, 2024 OFFICIAL GAZETTE 103 Annex Data to Provide operations with trust or with the entity or foreign legally transparent fiscal figure, description of the trust's object, capacity in which you participate in the trust or in the entity or foreign legally transparent fiscal figure and indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation. Alphanumeric character data. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.). Annex Data to Provide 9- List of contributions to be paid. Number of the operation; payment in installments (data from the free-form document): folio number; and payment in installments authorization letter: number. 19- Loans. Number of CNBV authorization letter for the public offering abroad of securities issued in Mexico. For the purposes of this data, amounts or figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). Annex Data to Provide 9- List of contributions to be paid. Payment date, payment in installments (data from the free-form document): submission date and payment in installments authorization letter: date. 12- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in your subsidiary. 13- Partners or shareholders who held shares or equity interests. Holding period: from and to. 19- Loans. Loan validity: from and to. 21- Operations subject to preferential tax regimes. Trust or entity or foreign legally transparent fiscal figure: validity from and trust or entity or foreign legally transparent fiscal figure: validity to. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month and four for the year, separated by slashes /, example: 17/04/2023). These data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits from 0 to 9 and the slash /. Annex Data to Provide 11- Derivative financial operations. Tax identification number or RFC. 12- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Tax identification number. 13- Partners or shareholders who held shares or equity interests. Tax identification number or RFC. 14- Transactions with related parties. Tax identification number or RFC. 17- Operations carried out with residents abroad. Tax identification number. 19- Loans. Tax identification number or RFC and number of registration of the creditor resident abroad with the SAT valid during the audited period.

104 OFFICIAL GAZETTE Friday, February 2, 2024 Annex Data to Provide 21- Operations subject to preferential tax regimes. Tax identification number. 22- Deduction of net interest of the period (Article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the group members or each related party. Tax identification number and number of registration of the creditor resident abroad with the SAT. Data, tax identification registration of the country of residence. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). RFC Data, RFC of the related party. Data of 13 alphanumeric characters maximum, composed of: Four letters for individuals, or hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for the year, two for the month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the & character). Annex Data to Provide 7- Deferred Inflationary Gain. Application in subsequent inflationary losses or deductible annual inflation adjustment in subsequent periods: period, application of the updated cost of non-financial assets cost of shares: period and application of the updated cost of non-financial assets fixed asset cost: period. For the purposes of this data, the period of the indicated data will be recorded. Numeric character data. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9. Data applicable to the tax audit of: C Brokerage firms. Identification Data Data to Provide: Taxpayer, public accountant and legal representative. 06A000000 RFC (of the taxpayer). 06B000000 RFC (of the public accountant). 06B015000 RFC (of the firm). 06C000000 RFC (of the legal representative). Data, RFC and of the legal representative. Data of 13 alphanumeric characters maximum, composed of: Four letters for individuals; or hyphen and three letters for legal entities. Six numeric characters corresponding to the date, (two characters for year, two for month and two for the day). Three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101xx8. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the & character).

Friday, February 2, 2024 OFFICIAL GAZETTE 105

06A001000 Name or corporate name. 06B001000 Name (of the public accountant) (paternal surname, maternal surname, first name(s)). 06B014000 Name (of the accounting firm). 06C001000 Name (of the legal representative) (paternal surname, maternal surname, first name(s)). Data, full name of the taxpayer and of the legal representative. Alphanumeric character data. Alphabetic characters only in uppercase.

06B002000 CURP (of the public accountant). 06C004000 CURP (of the legal representative). Data of maximum 18 alphanumeric characters, composed of: Four alphabetic characters. Six numeric characters. Six alphabetic characters. One alphabetic or numeric character. One numeric character. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

Tax address of the taxpayer, the public accountant, and the legal representative: 06A002000 Federal entity (of the taxpayer). 06B004000 Federal entity (of the public accountant). 06C005000 Federal entity (of the legal representative). Data chosen from a list (catalog).

06A003000 Borough or municipality (of the taxpayer). 06B005000 Borough or municipality (of the public accountant). 06C006000 Borough or municipality (of the legal representative). Complete borough or municipality data. Alphabetic character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

06A004000 Neighborhood or locality (of the taxpayer). 06B006000 Neighborhood or locality (of the public accountant). 06C007000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

06A005000 Postal code (of the taxpayer). 06B007000 Postal code (of the public accountant). 06C008000 Postal code (of the legal representative). Complete postal code data. Numeric character data. This data may not contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.) and must consist solely of digits from 0 to 9.

06A006000 Street, exterior and interior number (of the taxpayer). 06B008000 Street, exterior and interior number (of the public accountant). 06C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

106 OFFICIAL GAZETTE Friday, February 2, 2024

06A007000 City or population (of the taxpayer). 06B009000 City or population (of the public accountant). 06C010000 City or population (of the legal representative). Data, complete city or population. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

06A008000 Telephone (of the taxpayer). 06B010000 Telephone (of the public accountant or of the firm). 06C011000 Telephone (of the legal representative). Data of maximum fifteen alphanumeric characters. This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) and must consist solely of digits from 0 to 9.

06A009000 Email (of the taxpayer). 06B011000 Email (of the public accountant). 06B012000 Email (of the tax mailbox of the CPA). 06C012000 Email (of the legal representative). Alphanumeric character data. Alphabetic characters may be written in lowercase. This data may contain special signs (periods, hyphens, at sign, etc.).

06A010000 Name of the economic group to which it belongs: Text or name of the economic group, assigned automatically by SIPRED 2023 once the activity key for tax purposes has been selected.

06A011000 Activity key for tax purposes: Economic activity or predominant activity data, also known as business line, assigned automatically by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the General Miscellaneous Tax Resolution (RMF) in force for 2014 and its corresponding modifications shall be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.).

06C002000 National (legal representative). 06C003000 Foreigner (legal representative). Data of two alphabetic characters (yes or no). Use of alphabetic characters only in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.).

06C013000 Deed number (legal representative). 06C014000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.) and must consist solely of digits from 0 to 9.

06C015000 Entity in which the notary is located (legal representative). Data, complete entity. Alphabetic character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

06C016000 Date of the power of attorney (legal representative). 06C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /).

Friday, February 2, 2024 OFFICIAL GAZETTE 107

06B003000 Public accountant registration number. 06B016000 Firm registration number. For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and to their firm shall be recorded. Data of exactly five numeric characters, without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.) and must consist solely of digits from 0 to 9.

06B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.).

06A012000 Taxpayer name (Declaration of the taxpayer or of their legal representative). 06B017000 Name of the public accountant who issued the opinion (Declaration of the public accountant who issued the opinion). 06C018000 Name of the legal representative (Declaration of the legal representative). Data, full name of the public accountant who issued the opinion, of the taxpayer, and of their legal representative, assigned automatically by SIPRED 2023 once the identification data of the taxpayer, their legal representative, and the public accountant who issued the opinion have been captured.

General Data Data to be provided: Competent Authority: 06D000000 General Administration of Large Taxpayers. 06D001000 General Administration of Large Taxpayers. Alphabetic character data, in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

06D002000 Obligated or Optional. 06D010000 Type of special taxpayer: 0- None, 1- Merger, 2- Spin-off, 3- Liquidation, 4- Trust and 5- Participating Associate. 06D017000 Type of opinion: 1- Unqualified opinion, 2- Qualified opinion with fiscal implications, 3- Qualified opinion without fiscal implications, 4- Adverse opinion with fiscal implications, 5- Adverse opinion without fiscal implications, 6- Disclaimer of opinion. 06D032000 It is: 1- Authorization and 2- Consultation. 06D184000 They were carried out for the purposes of: 1- Coverage and 2- Negotiation. 06D198000 In what capacity did it participate in a merger: 01- Merged and 02- Merger participant. 06D222000 In what capacity did it participate in a spin-off: 01- Spun-off and 02- Spinning-off. 06D285000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (1). 06D286000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (2). 06D287000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (3). Data assigned automatically by SIPRED 2023 once selected from a list (catalog).

06D013000 Start date of the fiscal year. 06D014000 End date of the fiscal year. 06D015000 Start date of the previous fiscal year. 06D016000 End date of the previous fiscal year.

108 OFFICIAL GAZETTE Friday, February 2, 2024

Data of the fiscal year and of the previous fiscal year to which the fiscal audit report corresponds. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). Example: start end 01/01/2023 31/12/2023

06D003000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 06D004000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 06D005000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF). Data of two alphabetic characters, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

06D006000 In case of negative answer to all questions in indices 06D003000, 06D004000, and 06D005000 above, mention the reason why the report is presented. Alphanumeric character data. This text may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). The alphabetic text must be used only in uppercase letters.

06D007000 It is part of a participating association. 06D008000 First audit. 06D009000 It is a company specialized in investment in energy, electricity, and infrastructure assets. 06D011000 Parent company. 06D012000 Subsidiary company. 06D023000 Carried out transactions with related parties. 06D024000 If your answer was affirmative in the previous index (must fill out annexes 12 and 13). 06D025000 Carried out transactions with national related parties. 06D026000 Carried out transactions with foreign related parties. 06D027000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 06D028000 In the year, it decreased pending fiscal losses from previous years to be applied II for the purposes of article 9 Fraction II of the LISR (in case of affirmative answer, must fill out annex 18). 06D029000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions. 06D031000 Obtained any resolution from the SAT or the SHCP that affected its fiscal situation during the year. 06D040000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the year (includes PTU). 06D047000 Has filed any means of defense against fiscal provisions. 06D050000 Is obliged to disclose reportable schemes for the fiscal year. 06D058000 Celebrated financial derivative operations that had fiscal effects during the year in the income tax (in case of affirmative answer, must fill out annex 9). 06D059000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (in case of affirmative answer, must fill out annex 10). 06D060000 Carried out transactions with residents abroad (in case of affirmative answer, must fill out section 15).

Friday, February 2, 2024 OFFICIAL GAZETTE 109

06D061000 Obtained loans from abroad during the year (in case of affirmative answer, must fill out annex 17). 06D062000 Has had changes of name or corporate name during the audited fiscal year. 06D063000 In case of affirmative answer to the previous index, has the notices of change of name or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), and also specify the previous RFC and names. 06D069000 Has had changes of tax address during the audited fiscal year. 06D070000 In case of affirmative answer to the previous index, has all notices of change of tax address (article 29, fraction IV of the RCFF). 06D071000 Has updated economic activities and obligations during the audited fiscal year. 06D072000 In case of affirmative answer to the previous index, has all notices of update of economic activities and obligations (article 29, fraction VII of the RCFF). 06D073000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 06D074000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 06D075000 Indicate if during the fiscal year its partnership interests, shares, or equivalent were sold by the taxpayer, if the same complied for the purposes of article 26, fraction XI of the CFF. 06D076000 Has shareholders resident in the country. 06D077000 In case of affirmative answer to the previous index, are they registered in the Federal Taxpayer Registry CFF (for the purposes of article 27 of the CFF). 06D080000 Has employees. 06D088000 In case of negative answer, from index 06D080000, has any personnel service contracts (outsourcing). 06D094000 Alienation of shares. 06D095000 Provision of services. 06D096000 Granting of temporary use or enjoyment of goods. 06D097000 Others, in case of affirmative answer, specify below: 06D101000 Obtained loss from the alienation of accounts and documents receivable in the year. 06D102000 The accounts and documents receivable in the year were assigned as part of a restructuring or payment of dividends or profits. 06D104000 Kept accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF, and 32 fraction I of the LIVA. 06D105000 The supporting documentation of the records or entries is available at its tax address (for the purposes of article 28 fraction III of the CFF). 06D111000 Journal. 06D112000 Ledger. 06D113000 Minutes of partners' or shareholders' meetings. 06D114000 Partners or shareholders. 06D115000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 06D116000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (for the purposes of article 69-B Bis of the CFF). 06D118000 The taxpayer participated in an international restructuring by which it generated income subject to preferential fiscal regimes.

110 OFFICIAL GAZETTE Friday, February 2, 2024

06D119000 Recognized or reported said income. 06D120000 The Taxpayer changed the business model. 06D121000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76, fractions II and XVII of the LISR). 06D128000 Obtained tax refunds from the authority that generated interest. 06D129000 In case of affirmative answer, accumulated income from interest paid by the tax authority. 06D130000 File on time and in due form the obligation provided for in article 55 fraction I of the LISR. 06D131000 File on time and in due form the obligation provided for in article 55 fraction II of the LISR. 06D132000 During the year, the taxpayer provided operation, administration, or distribution services to investment companies in debt instruments or variable income investment companies, under the terms of the Investment Companies Law and other applicable legal regulations. 06D133000 With respect to said activities, complied on time and in due form with the obligation provided for in article 55 fraction II of the LISR, as provided in article 89 of that same regulation. 06D135000 Indicate if it alienated shares or intangibles during the year. 06D137000 Is a related party. 06D139000 Is a related party. 06D141000 Is a related party. 06D143000 Is a related party. 06D145000 Is a related party. 06D150000 Made withholding. 06D152000 In case of having a fiscal loss in the alienation of shares, presented notice within ten days following the date of the operation. 06D155000 Indicate if it transmitted monetary assets by more than 51%. 06D156000 Indicate if it carried out a refund or reduction of shares. 06D157000 Indicate if it refunded share subscription premium. 06D161000 Indicate if it carried out a refund or reduction of shares derived from the absorption of financial losses. 06D180000 In the year, it deducted uncollectible credits for the purposes of article 25 fraction V of the LISR. 06D181000 In the case of losses from uncollectible credits, for the purposes of article 27 fraction XV of the LISR. 06D183000 Carried out financial derivative operations (for the purposes of article 20 of the LISR). 06D185000 In case of affirmative answer, accumulated income from financial derivative operations. 06D189000 Obtained losses in financial derivative operations with related parties for the purposes of article 28 fraction XIX of the LISR. 06D273000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 06D274000 In case of affirmative answer to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 06D275000 Was part of a trust for the acquisition or construction of real estate (fibra). 06D276000 In case of affirmative answer to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 06D278000 Verified that the tax paid abroad and credited in the year, effectively corresponds to an income tax for which there is a right to its credit, in accordance with the general rules issued by the Tax Administration Service (SAT).

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Viernes 2 de febrero de 2024 DIARIO OFICIAL 111 06D279000 The credited tax was paid directly by the taxpayer abroad. 06D284000 In the case of an income tax paid by resident entities abroad, resulting from a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided for in the applicable tax regulations for its creditability had been met. 06D288000 Credits only the income tax paid abroad in the fiscal year. 06D289000 Indicate if you credit a remainder of the income tax paid abroad corresponding to previous fiscal years. 06D290000 Carried out operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad (in case of affirmative answer, must fill out Annex 19). 06D306000 Carries out acts or activities not subject to value-added tax. 06D307000 Complied with tax provisions to determine taxable and exempt acts or activities. 06D308000 Applied the option for the effects of article 5-B of the VAT Law in the proration of tax not identified with taxable activities, for which the 0% rate and exempt activities apply. 06D309000 Indicate if, for the purposes of determining the definitive monthly payments of value-added tax, you credit tax at 100%. 06D310000 State if you include in the determination of the credit proportion, income from interest charged arising from financial derivative operations. 06D311000 In the case of value-added tax transferred that had been withheld in accordance with article 1-A, it was credited in the monthly payment declaration following the declaration in which the withholding was made (for the effects of article 5 fraction IV of the Law). 06D312000 Made adjustments to the value of the creditable tax (for the effects of article 5-A of the VAT Law). Alphabetic data of two characters, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 06D033000 The requirements established in the resolution (authorization or consultation) were met. 06D078000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of allegedly non-existent operations for the entire reviewed fiscal year. 06D079000 Indicate if you verified that the operations with that client or supplier do not give fiscal effect for the purposes of article 69-B of the CFF. 06D087000 Created a reserve for the pension or retirement fund of personnel or made changes to said fund LISR (for the effects of article 29 of the LISR and article 65 of the RLISR). 06D106000 In the case of commission agents, carried out the separation in their accounting and records of the operations they carry out on their own account from those they carry out on behalf of the principal (for the effects of article 32 fraction II of the VAT Law and article 35 of the RLIVA). 06D107000 Issued and delivered tax receipts (for the effects of article 32 fraction III of the VAT Law and Articles 20 and 74 of the RLIVA). 06D108000 Issued tax receipts for the withholding of the tax that is made for the effects of article 1-A of the VAT Law (article 32 fraction V of the VAT Law as well as with the applicable rules of the RMF for 2023). 06D109000 Provided monthly and in a timely manner to the tax authorities, information about the persons to whom taxes were withheld (for the effects of article 32 fraction V of the VAT Law as well as with the applicable rules of the RMF for 2023). 06D110000 Provided monthly and in a timely manner to the tax authorities, information about the payment, withholding, creditability and transfer of value-added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value-added tax was transferred or was transferred to it, including activities for which it was not obliged to pay (for the effects of article 32 fraction VIII of the VAT Law, as well as the applicable rules of the RMF for 2023).

112 DIARIO OFICIAL Viernes 2 de febrero de 2024 06D117000 The taxpayer's actions related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 06D122000 Issue tax receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the LISR and the tax withheld (for the effects of article 76, fraction III of the LISR). 06D123000 Keep a record of the operations carried out with securities issued in series (for the effects of article 76, fraction VIII of the LISR and article 111 of the RLISR). 06D124000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the effects of article 76, fraction XI subsection a) of the LISR). 06D125000 File on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the effects of article 76, fraction XIII of the LISR). 06D126000 Provide to the partners or shareholders to whom dividends were paid, a tax receipt in which their amount, the withheld ISR, is indicated, in which it is indicated if the dividends come from a specific account or record (for the effects of article 76, fraction XI subsection b) of the LISR). 06D127000 Inform the tax authorities as indicated by the tax provisions about the counterpayments received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the effects of article 76, fraction XV of the LISR). 06D134000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the effects of article 140, second paragraph of the LISR). 06D162000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, of surveillance, consultative or of any other kind, the requirements to which they are subject were met (for the effects of article 27, fraction IX of the LISR). 06D163000 In the cases of technical assistance, technology transfer or royalties, it has been proven that, who provided the knowledge had its own technical elements for it, provided them directly and effectively carried out (for the effects of article 27, fraction X of the LISR). 06D164000 In the case of the acquisition cost or the interest that derives from received credits, correspond to those of the market and when they had exceeded it had been considered as non-deductible the excess (for the effects of article 27, fraction XIII of the LISR). 06D165000 In the case of per diems or travel expenses, it was verified that the requirements had been met for the effects of article 28, fraction V of the LISR. 06D166000 In the case of loss arising from the alienation of shares and other securities, as well as financial losses that come from financial derivative operations of capital referred to shares or share indices, the established requirements were met for its deduction LISR (for the effects of articles 28 fraction XVII and 103 last paragraph, 121 last paragraph and 122 of the LISR and 206 of the RLISR, as well as with the applicable rules of RMF 2023). 06D167000 In the case of the granting of the use or temporary enjoyment of automobiles, complied with the established requirements for its deduction (for the effects of article 28 fraction XIII of the LISR). 06D168000 Considered as an strictly indispensable expense, the payments that, in its case, it had made to cover losses that derive from operations with credit instruments issued by another society. 06D169000 The premiums paid by reporto were greater than the premiums charged, in reporto. 06D170000 In case of affirmative answer, the accumulation and deduction of the premiums in the reporto operations is correct. 06D171000 In the results of the reporto operations, includes the valuations of reporto. 06D172000 In case of affirmative answer to the previous question, it did not give fiscal effect.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 113 06D173000 In the case of reporto operations, it was verified that during the fiscal year the requirements provided for in the applicable tax regulations to not consider them as alienation for fiscal purposes had been met. 06D174000 The withholding and payment of ISR for the payment of interest, was carried out in accordance with article 55 of the LISR. 06D175000 Made interest payments in the fiscal year to companies in the financial system, which derived from liabilities that are not the responsibility of the institution, as well as in the cases where the institution acts on behalf of third parties. 06D176000 Has a pension, retirement and seniority premium fund. 06D178000 Deduces the yields arising from the investment of funds destined to the reserves for the granting of pensions or retirements of personnel. 06D179000 The reserve for the pension fund is included in the annual inflation adjustment within the credits. 06D182000 For uncollectible accounts or losses, were included for the effects of the annual inflation adjustment until the last month of the first half of the fiscal year in which it is deducted, for the effects of article 27 fraction XV, fifth paragraph of the LISR. 06D187000 Made deductions related to financial derivative operations. 06D191000 Deducted for fiscal purposes provisions. 06D192000 In case of affirmative answer, the payment and supporting documentation comply with tax requirements. 06D193000 Reduced its social capital. 06D194000 In case of affirmative answer, indicate if the distributable profit was determined in accordance with article 78 of the LISR. 06D195000 The CUCA, and the capital contributions coincide with the bank statement geared to the accounting, and the minutes of the assembly. 06D196000 The balance of the net fiscal profit account, coincides with the declarations of the exercise and minutes of the assembly. 06D197000 For the effects of the annual inflation adjustment, the credits and the debts in foreign currency are valued at the parity existing on the first day of the month, for the effects of article 44 of the LISR. 06D224000 Transmitted fiscal attributes such as fiscal losses, CUFIN, CUCA. 06D277000 Has the supporting documentation of the payment of the ISR paid abroad that it credited. 06D280000 Complies with the requirements established for the effects of article 5 of the LISR to credit the ISR paid abroad. 06D291000 Has a transfer pricing study for the operations carried out. 06D293000 Credited tax paid in REFIPRES. 06D295000 Complied with all requirements to apply ISR withholding from REFIPRES. 06D297000 Indicate if you declared tax on income subject to REFIPRES. 06D300000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself. 06D301000 Applied what is provided by article 1.13 of the Decree published in the DOF on December 26, 2013. 06D302000 Applied any treaty to avoid double taxation. 06D303000 Has the necessary documentation to prove the residence of the country in question, for the effects of article 4 of the LISR. 06D304000 Complied with all requirements to apply a preferential withholding rate. 06D305000 Applied what is provided by article 1.4 of the Decree published in the DOF on December 26, 2013. 06D313000 In the case of net interest of the exercise, verified that the creditability of VAT derived from interest complied with the established requirements for its creditability (for the effects of article 5 fraction I of the VAT Law). 06D314000 Applied what is provided in article 2.2 of the Decree published in the DOF on December 26, 2013.

114 DIARIO OFICIAL Viernes 2 de febrero de 2024 Alphabetic data of three characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 06D035000 Date of letter 1. 06D037000 Date of letter 2. 06D039000 Date of letter 3. 06D042000 Date of resolution 1. 06D044000 Date of resolution 2. 06D046000 Date of resolution 3. 06D048000 Date of sending the multiple information declaration (normal). 06D049000 Date of sending the multiple information declaration (last complementary). 06D056000 Date of presentation of the normal information declaration. 06D057000 Date of presentation of the information declaration (last complementary). 06D199000 Date on which the merger took effect. 06D223000 Date on which the spin-off took effect. 06D269000 Date of start of liquidation. Data of the date of the letter, of the resolution, when the merger or spin-off took effect, the start of the liquidation. These data will be composed of ten alphanumeric characters that correspond to the date of the letter, of the resolution and of the sending of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /). 06D030000 Specify the number(s) of criterion(s). 06D034000 Number of letter 1. 06D036000 Number of letter 2. 06D038000 Number of letter 3. 06D041000 Number of resolution 1. 06D043000 Number of resolution 2. 06D045000 Number of resolution 3. 06D051000 Identification number (field 1). 06D052000 Identification number (field 2). 06D053000 Identification number (field 3). 06D054000 Identification number (field 4). 06D055000 Identification number (field 5). Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 06D018000 RFC 1 (RFC of the natural or legal person who provided tax advice to the taxpayer). 06D019000 RFC 2 (RFC of the natural or legal person who provided tax advice to the taxpayer). 06D020000 RFC 3 (RFC of the natural or legal person who provided tax advice to the taxpayer). 06D021000 RFC 4 (RFC of the natural or legal person who provided tax advice to the taxpayer). 06D022000 RFC 5 (RFC of the natural or legal person who provided tax advice to the taxpayer). 06D064000 (RFC) specify previous name. 06D065000 (RFC) specify previous name. 06D066000 (RFC) specify previous name. 06D067000 (RFC) specify previous name. 06D068000 (RFC) specify previous name. 06D089000 (RFC) specify name of outsourcing company.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 115 06D090000 (RFC) specify name of outsourcing company. 06D091000 (RFC) specify name of outsourcing company. 06D092000 (RFC) specify name of outsourcing company. 06D093000 (RFC) specify name of outsourcing company. 06D202000 Merged 1: RFC. 06D204000 Merged 2: RFC. 06D206000 Merged 3: RFC. 06D208000 Merged 4: RFC. 06D210000 Merged 5: RFC. 06D212000 Merged 6: RFC. 06D214000 Merged 7: RFC. 06D216000 Merged 8: RFC. 06D218000 Merged 9: RFC. 06D220000 Merged 10: RFC. 06D225000 Split 1: RFC. 06D229000 Split 2: RFC. 06D233000 Split 3: RFC. 06D237000 Split 4: RFC. 06D241000 Split 5: RFC. 06D245000 Split 6: RFC. 06D249000 Split 7: RFC. 06D253000 Split 8: RFC. 06D257000 Split 9: RFC. 06D261000 Split 10: RFC. 06D265000 Splitter: RFC. 06D270000 (RFC) liquidator 1 specify name denomination or corporate name. 06D271000 (RFC) liquidator 2 specify name denomination or corporate name. 06D272000 (RFC) liquidator 3 specify name denomination or corporate name. Data, RFC. Data of 13 alphanumeric characters maximum composed of: Four letters for natural persons; or hyphen and three letters for legal persons. Six numeric characters that correspond to the date (two characters for year, two for month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). 06D136000 Name of buyer 1. 06D138000 Name of buyer 2 06D140000 Name of buyer 3. 06D142000 Name of buyer 4. 06D144000 Name of buyer 5. 06D201000 Merging entity: denomination or corporate name. 06D203000 Merged 1: denomination or corporate name. 06D205000 Merged 2: denomination or corporate name. 06D207000 Merged 3: denomination or corporate name. 06D209000 Merged 4: denomination or corporate name.

116 DIARIO OFICIAL Viernes 2 de febrero de 2024 06D211000 Merged 5: denomination or corporate name. 06D213000 Merged 6: denomination or corporate name. 06D215000 Merged 7: denomination or corporate name. 06D217000 Merged 8: denomination or corporate name. 06D219000 Merged 9: denomination or corporate name. 06D221000 Merged 10: denomination or corporate name. Data, settlor: denomination or corporate name, trustee: denomination or corporate name, beneficiary: denomination or corporate name, merging entity: denomination or corporate name, merged: denomination or corporate name and place of presentation of the annual report of collaboration to the real-time verification program. Data of alphanumeric characters. The alphabetic characters only in uppercase. 06D081000 Number of workers. 06D082000 Total of ISR withheld and paid for salaries. 06D083000 Total of ISR withheld and paid for assimilated to salaries. 06D084000 Employment subsidy delivered in cash to workers in the exercise. 06D085000 Total income from salaries and wages and assimilated concepts. 06D086000 Total exempt income from salaries and wages. 06D103000 Amount of VAT that originated said operation. 06D146000 Total income from sale of shares. 06D147000 Total income from sale of intangibles. 06D148000 Total average cost of the alienated shares. 06D149000 Total amount of the original adjusted investment. 06D151000 Amount of the payment for the operation. 06D153000 Amount of pending fiscal loss to be amortized arising from alienation of shares and of other securities whose yield is not interest for the effects of article 8 of the LISR. 06D154000 Deductible amount arising from financial derivative operations agreed outside recognized markets. 06D158000 Amount of the refund or reduction of capital made. 06D159000 Income tax for the effects of article 78 fraction I of the LISR. 06D160000 Income tax II for the effects of article 78 fraction II of the LISR. 06D177000 Indicate the total amount of the reserve for pension, retirement and seniority funds, which is invested II for the effects of article 29, fraction II of the LISR in force in the reviewed exercise. 06D186000 Indicate the amount of the corresponding accumulation. 06D188000 In case of affirmative answer indicate the amount of the corresponding deduction. 06D190000 In case of affirmative answer indicate the corresponding amount. 06D226000 Asset value: 06D227000 Liability value: 06D228000 Social capital value: 06D230000 Asset value: 06D231000 Liability value: 06D232000 Social capital value: 06D234000 Asset value: 06D235000 Liability value: 06D236000 Social capital value:

Viernes 2 de febrero de 2024 DIARIO OFICIAL 117 06D238000 Asset value: 06D239000 Liability value: 06D240000 Social capital value: 06D242000 Asset value: 06D243000 Liability value: 06D244000 Social capital value: 06D246000 Asset value: 06D247000 Liability value: 06D248000 Social capital value: 06D250000 Asset value: 06D251000 Liability value: 06D252000 Social capital value: 06D254000 Asset value: 06D255000 Liability value: 06D256000 Social capital value: 06D258000 Asset value: 06D259000 Liability value: 06D260000 Social capital value: 06D262000 Asset value: 06D263000 Liability value: 06D264000 Social capital value: 06D266000 Asset value: 06D267000 Liability value: 06D268000 Social capital value: 06D281000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 06D282000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 06D283000 Amount of non-creditable and non-deductible tax for the effects of article 5 of the LISR. 06D292000 Total of accumulative or taxable income in the exercise arising from REFIPRES. 06D294000 Amount of the credit of tax paid abroad. 06D296000 Amount of the credit of withheld income tax. 06D298000 Amount of tax on income subject to REFIPRES. 06D299000 Amount of dividends or profits subject to preferential tax regimes for the effects of article 177 tenth paragraph of the LISR. For the purposes of these data, data or figures of amounts referring to the indicated data will be entered. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts the sign will be omitted. These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits from 0 to 9. The amounts indicated as amounts must be recorded in pesos, not in thousands of pesos. Annex Data to provide 1- Balance sheet. 2023 and 2022. 2- Income statement. Total 2023, related parties 2023, non-related parties 2023, total 2022, related parties 2022 and non-related parties 2022.

118 DIARIO OFICIAL Friday, February 2, 2024 Annex Data to be Provided 3- Statement of changes in equity. Contributed capital: share capital, contributed capital: contributions for future capital increases formalized in a shareholders' meeting, contributed capital: premium on the sale of shares, contributed capital: subordinated obligations in circulation, contributed capital: other contributed capital accounts, earned capital: capital reserves, earned capital: results of prior years, earned capital: results from valuation of available-for-sale securities, earned capital: results from valuation of cash flow hedging instruments, earned capital: accumulated effect from conversion, earned capital: results from holding non-monetary assets, earned capital: other earned capital accounts, earned capital: net income, earned capital: net loss, and total equity. 4- Statement of cash flows. 2023 and 2022. 5- Comparative analysis of income statement accounts. 2023, related parties 2023, unrelated parties 2023, 2022, related parties 2022, unrelated parties 2022, accumulative or deductible for Income Tax (ISR): 2023, accumulative or deductible for ISR: 2022, non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 and non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR: 2022. 6- List of contributions owed by the taxpayer as the direct subject or in their capacity as a withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 7- List of contributions payable. Amount corresponding to the audited fiscal year, amount from prior years, total contributions payable, and amount of the contribution in litigation. 8- Reconciliation between accounting and tax results for income tax purposes. 2023 and 2022 variation in pesos compared to the previous fiscal year. 9- Derivative financial operations. Sum of notionals, gain by counterparty, loss by counterparty, and net effect. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Amount of the investment, amount of profits (losses) from prior years in the percentage of participation, amount of profit (loss) for the year in the percentage of participation, and value of the investment. 11- Partners or shareholders who held shares or equity interests. Amount of contributions that are not share subscription premiums, amount of capital withdrawals, amount of loans: made, received, and amount of share subscription premiums. 12- Transactions with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's tax adjustment to consider the transaction as agreed with independent parties in comparable transactions, and modified amount. 14- Informative Data. Amount. 15- Transactions carried out with residents abroad. Amount of the transaction, ISR withheld determined by audit, ISR withheld paid, and difference.

Friday, February 2, 2024 DIARIO OFICIAL 119 Annex Data to be Provided 16- Investments. Value of the investment, balance pending for deduction at the beginning of the year, plus: MOI of acquisitions during the year, less: disposals and/or write-offs during the year, less: deduction in the year, less: immediate deduction in the year, and balance pending for deduction at the end of the year. 17- Loans. Outstanding loan balance as of December 31, 2022, total amount of interest paid and/or due, ISR withheld in the year, outstanding balance as of December 31, 2023, and total amount of interest deducted in the audited year. 19- Transactions subject to preferential tax regimes. Total amount of tax profits or losses in shareholding participation, total accumulative or taxable income in the year, direct participation or average indirect participation per day of the taxpayer in the year (percentage): amount, contributions and refunds: total amount of investments or contributions made during the year, contributions and refunds: total amount of capital refunds received during the year, data of the entity located in a preferential tax regime: total tax profits or losses for the year, data of the entity located in a preferential tax regime: total profits distributed in the year, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime: total amount of assets subject to business activity, and income tax subject to REFIPRES. 20- Deduction of net interest of the year (article 28, fraction XXXII of the LISR). Amount of accumulative income of the previous fiscal year of each member of the group or each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and all members of the group or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending for deduction from prior years (applicable from the 2021 year), total interest income accumulated, net interest, tax profit (loss), total accrued interest deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted tax profit, net interest limit, and non-deductible interest. Note: The order of this data is for informational purposes only; for capture, refer to the guide format. For the purposes of this data, figures representing amounts regarding the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The indicated amounts must be recorded in pesos, not in thousands of pesos.

120 DIARIO OFICIAL Friday, February 2, 2024 Annex Data to be Provided 4.1- Notes to the financial statements. Text referring to the notes to the financial statements. 6.1- Declaration. Text referring to the declaration. Alphanumeric character data. These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to be Provided 6- List of contributions owed by the taxpayer as the direct subject or in their capacity as a withholding agent. Rate, tariff, or fee. 8- Reconciliation between accounting and tax results for income tax purposes. Percentage in relation to the total of the current year (fiscal year), percentage in relation to the total of the current year (previous fiscal year), and percentage of variation in pesos compared to the previous fiscal year. 9- Derivative financial operations. Percentage of cash settlement, percentage of in-kind settlement, and proportion representing accumulative income and/or authorized deductions. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 11- Partners or shareholders who held shares or equity interests. Percentage of the partner or shareholder's participation in the year and percentage of the agreed interest rate in case of received loans. 15- Transactions carried out with residents abroad. Rate. 17- Loans. Percentage of the interest rate and ISR withholding rate. 19- Transactions subject to preferential tax regimes. Effective rate of income tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the year (percentage): percentage and preferential rate by treaty. 20- Deduction of net interest of the year (article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9. Annex Data to be Provided 18- Integration of tax losses from prior years. 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, and 2013. For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data with four decimals. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9. Annex Data to be Provided 7- List of contributions payable. Credit institution or SAT and payment in installments (data of the free writing): receiving administration. 8- Reconciliation between accounting and tax results for income tax purposes. Explain variation.

Friday, February 2, 2024 DIARIO OFICIAL 121 Annex Data to be Provided 9- Derivative financial operations. Country of residence, number of contracts entered into, concept of derivative financial operations (for the purposes of article 16-A of the CFF), type of derivative financial operations (for the purposes of article 20 of the LISR), type of market, and name of the market. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 11- Partners or shareholders who held shares or equity interests. Country of residence for tax purposes and destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.). 12- Transactions with related parties. Type of operation, in case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept, country of residence, transfer pricing method applied, the operation involves unique and valuable contributions (yes or no), the transaction is agreed as with independent parties in comparable transactions (yes or no), were the values of acts or activities modified for VAT, or rather, creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023) (yes or no) and indicate if you obtained the benefit of treaties to avoid double taxation (yes, no, n/a). 15- Transactions carried out with residents abroad. Type of operation, in case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept, country of residence, Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), did you withhold and remit for this operation (yes or no) and did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no). 17- Loans. Type of financing, in case that in the column Type of financing you selected the concept Other, specify concept: were you the effective beneficiary of the interest (yes or no), creditor's registration number resident abroad with the SAT valid during the year, country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of interest payment due, in case that in the column Frequency of interest payment due you selected the concept Other, specify concept, did you guarantee the loan (yes or no), destination of the borrowed capital and did you make placements abroad (yes or no). 19- Transactions subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept, is the accounting available to the authority (yes or no), does it have any intermediate entity (yes or no), in the case of income generated in participation with other entities, do you have the information of the entity that generated income by participation with other entities (yes or

122 DIARIO OFICIAL Friday, February 2, 2024 Annex Data to be Provided no), in the case of income generated in participation with other entities, activity performed by the entity in which you participate, transactions with trust or with the entity or foreign legal figure transparent for tax purposes, indicate if the information is for the case of income generated in trusts and similar (yes or no), transactions with trust or with the entity or foreign legal figure transparent for tax purposes, description of the trust's object, capacity in which you participate in the trust or in the entity or foreign legal figure transparent for tax purposes, and indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation. Alphanumeric character data. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.). Annex Data to be Provided 7- List of contributions payable. Number of the operation; payment in installments (data of the free writing): number of folio and office of authorization of payment in installments: number. 17- Loans. Number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). Annex Data to be Provided 7- List of contributions payable. Payment date, payment in installments (data of the free writing): date of presentation; and office of authorization of payment in installments: date. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in your subsidiary. 11- Partners or shareholders who held shares or equity interests. Holding period: from and to. 17- Loans. Loan validity: from and to. 19- Transactions subject to preferential tax regimes. Trust or entity or foreign legal figure transparent for tax purposes: validity from and trust or entity or foreign legal figure transparent for tax purposes: validity to. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example: 17/04/2023). These data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits from 0 to 9 and the slash /. Annex Data to be Provided 9- Derivative financial operations. Tax identification number or RFC. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number. 11- Partners or shareholders who held shares or equity interests. Tax identification number or RFC. 12- Transactions with related parties. Tax identification number or RFC.

Friday, February 2, 2024 DIARIO OFICIAL 123 Annex Data to be Provided 15- Transactions carried out with residents abroad. Tax identification number. 17- Loans. Tax identification number or RFC and creditor's registration number resident abroad with the SAT valid during the audited year. 19- Transactions subject to preferential tax regimes. Tax identification number. 20- Deduction of net interest of the year (article 28, fraction XXXII of the LISR). Tax identification number or RFC of each member of the group or each related party. Tax identification number and creditor's registration number resident abroad with the SAT. Data, fiscal identification registration of the country of residence. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). RFC Data, RFC of the related party. Data of maximum 13 alphanumeric characters, composed of: Four letters for individuals, or hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). Data applicable to the tax audit of: D Controlling societies of financial groups. Identification Data Data to be Provided: Taxpayer, public accountant, and legal representative. 05A000000 RFC (of the taxpayer). 05B000000 RFC (of the public accountant). 05B015000 RFC (of the firm). 05C000000 RFC (of the legal representative). Data, RFC of the taxpayer and of the legal representative. Data of maximum 13 alphanumeric characters, composed of: Four letters for individuals; or hyphen and three letters for legal entities. Six numeric characters corresponding to the date, (two characters for year, two for month, and two for day). Three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101xx8. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). 05A001000 Name or corporate name. 05B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 05B014000 Name of the firm. 05C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer and of the legal representative. Alphanumeric character data. Alphabetic characters only in uppercase. 05B002000 CURP (of the public accountant). 05C004000 CURP (of the legal representative).

124 DIARIO OFICIAL Friday, February 2, 2024 Data of maximum 18 alphanumeric characters, composed of: Four alphabetic characters. Six numeric characters. Six alphabetic characters. One alphabetic or numeric character. One numeric character. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). Fiscal address of the taxpayer, of the public accountant, and of the legal representative: 05A002000 Federal entity (of the taxpayer). 05B004000 Federal entity (of the public accountant). 05C005000 Federal entity (of the legal representative). Data chosen from a list (catalog). 05A003000 Borough or municipality (of the taxpayer). 05B005000 Borough or municipality (of the public accountant). 05C006000 Borough or municipality (of the legal representative). Complete borough or municipality data. Alphabetic character data in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 05A004000 Neighborhood or locality (of the taxpayer). 05B006000 Neighborhood or locality (of the public accountant). 05C007000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 05A005000 Postal code (of the taxpayer). 05B007000 Postal code (of the public accountant). 05C008000 Postal code (of the legal representative). Complete postal code data. Numeric character data. This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 05A006000 Street, exterior and interior number (of the taxpayer). 05B008000 Street, exterior and interior number (of the public accountant). 05C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 05A007000 City or population (of the taxpayer). 05B009000 City or population (of the public accountant). 05C010000 City or population (of the legal representative). Data, complete city or population. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 05A008000 Telephone (of the taxpayer). 05B010000 Telephone (of the public accountant or of the firm). 05C011000 Telephone (of the legal representative).

Friday, February 2, 2024 OFFICIAL GAZETTE 125 Maximum alphanumeric data of fifteen characters. This data may not contain special characters (peso sign, commas, periods, brackets, parentheses, etc.); it must consist solely of digits from 0 to 9. 05A009000 Email (of the taxpayer). 05B011000 Email (of the public accountant). 05B012000 Email (of the CPI tax mailbox). 05C012000 Email (of the legal representative). Alphanumeric character data. Alphabetic characters may be entered in lowercase. This data may contain special characters (periods, hyphens, at sign, etc.). 05A010000 Name of the economic group to which it belongs: Text or name of the economic group, automatically assigned by SIPRED 2023 once the activity key for tax purposes has been selected. 05A010000 Activity key for tax purposes: Economic activity or predominant activity data, also known as business line, automatically assigned by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in Annex 6 of the GRFM in force for 2014 and its corresponding modifications must be taken into account. This text may not contain special characters (commas, brackets, parentheses, etc.). 05C002000 National (legal representative). 05C003000 Foreign (legal representative). Data of two alphabetic characters (yes or no). Use of alphabetic characters only in uppercase. This text may not contain special characters (commas, brackets, parentheses, etc.). 05C013000 Deed number (legal representative). 05C014000 Notary number (legal representative). Maximum alphanumeric data of fifteen and ten characters respectively, without sign. This data may not contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.); it must consist solely of digits from 0 to 9. 05C015000 Entity in which the notary is located (legal representative). Data, complete entity. Data of alphabetic characters. Alphabetic characters only in uppercase. This data may not contain special characters (commas, brackets, parentheses, etc.). 05C016000 Date of power of attorney (legal representative). 05C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /). 05B003000 Public accountant registration number. 05B016000 Firm registration number. For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and to their firm will be entered. Data of exactly five numeric characters, without sign. This data may not contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.); it must consist solely of digits from 0 to 9. 05B013000 College to which the public accountant belongs.

126 OFFICIAL GAZETTE Friday, February 2, 2024 Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text may not contain special characters (commas, brackets, parentheses, etc.). 05A012000 Taxpayer name (Taxpayer declaration or of their legal representative). 05B017000 Name of the public accountant who issued the opinion (Declaration of the public accountant who issued the opinion). 05C018000 Name of the legal representative (Declaration of the legal representative). Data, full name of the public accountant who issued the opinion, the taxpayer, and their legal representative, automatically assigned by SIPRED 2023 once the identification data of the taxpayer, their legal representative, and the public accountant who issued the opinion have been captured. General Data Data to be provided: Competent Authority: 05D000000 General Administration of Large Taxpayers. 05D001000 General Administration of Large Taxpayers. Data of alphabetic characters, in uppercase. This data may not contain special characters (commas, brackets, parentheses, etc.). 05D002000 Obligated or Optional. 05D010000 Type of special taxpayer: 0- None, 1- Merger, 2- Spin-off, 3- Liquidation, 4- Trust and 5- Participating Associate. 05D017000 Type of opinion: 1- Unqualified opinion, 2- Qualified opinion with fiscal implications, 3- Qualified opinion without fiscal implications, 4- Adverse opinion with fiscal implications, 5- Adverse opinion without fiscal implications, 6- Disclaimer of opinion. 05D032000 It is: 1- Authorization and 2- Consultation. 05D161000 They were carried out for purposes of: 1- Coverage and 2- Negotiation. 05D172000 In what capacity did you participate in a merger: 01- Merged and 02- Merger. 05D196000 In what capacity did you participate in a spin-off: 01- Spun-off and 02- Spinning-off. 05D259000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (1). 05D260000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (2). 05D261000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (3). Data automatically assigned by SIPRED 2023 once selected from a list (catalog). 05D013000 Start date of the fiscal year. 05D014000 End date of the fiscal year. 05D015000 Start date of the previous fiscal year. 05D016000 End date of the previous fiscal year. Data of the fiscal year and of the previous fiscal year to which the fiscal opinion corresponds. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). Example: start end 01/01/2023 31/12/2023 05D003000 Opted to audit their financial statements by taxable income (for the purposes of article 32-A CFF). 05D004000 Opted to audit their financial statements by the value of their assets (for the purposes of article 32-A CFF). 05D005000 Opted to audit their financial statements by the number of workers (for the purposes of article 32-A CFF).

Friday, February 2, 2024 OFFICIAL GAZETTE 127 Data of two alphabetic characters, (yes or no) in uppercase. These data may not contain special characters (commas, brackets, parentheses, etc.). 05D006000 In case of negative answer to all questions in indices 05D003000, 05D004000 and 05D005000 above, mention the reason why the opinion is presented. Data of alphanumeric characters. This text may contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. 05D007000 Part of a participating association. 05D008000 First opinion. 05D009000 It is a company specialized in investment in energy, electricity and infrastructure assets. 05D011000 Parent company. 05D012000 Subsidiary company. 05D023000 Carried out transactions with related parties. 05D024000 If your answer was affirmative in the previous index (must fill out annexes 12 and 13). 05D025000 Carried out transactions with national related parties. 05D026000 Carried out transactions with foreign related parties. 05D027000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 05D028000 In the year, pending fiscal losses from previous years were reduced II for the purposes of article 9 fraction II of the LISR (if affirmative, must fill out annex 18). 05D029000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions. 05D031000 Obtained any resolution from the SAT or SHCP that affected its fiscal situation during the year. 05D040000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the year (includes PTU). 05D047000 Has filed any means of defense against fiscal provisions. 05D050000 Is obliged to disclose reportable schemes for the fiscal year. 05D058000 Celebrated derivative financial operations that had fiscal effects during the year in income tax (if affirmative, must fill out annex 9). 05D059000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (if affirmative, must fill out annex 10). 05D060000 Carried out transactions with residents abroad (if affirmative, must fill out annex 15). 05D061000 Obtained loans during the year (if affirmative, must fill out annex 17). 05D062000 Has had changes in name or corporate name during the audited fiscal year. 05D063000 If affirmative to the previous index, has the notices of change of name or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), also specify the previous RFC and names. 05D069000 Has had changes in fiscal address during the audited fiscal year. 05D070000 If affirmative to the previous index, has all notices of change of fiscal address (for the purposes of article 29, fraction IV of the RCFF). 05D071000 Has updated economic activities and obligations during the audited fiscal year. 05D072000 If affirmative to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF).

128 OFFICIAL GAZETTE Friday, February 2, 2024 05D073000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 05D074000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 05D075000 Indicate if during the fiscal year its social shares, shares or equivalent were sold by the taxpayer, if the same complied for the purposes of article 26, fraction XI of the CFF. 05D076000 Has shareholders resident in the country. 05D077000 If affirmative, to the previous index, are registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 05D080000 Has employees. 05D088000 If negative to the question in index 05D080000, has any personnel service contracts (outsourcing). 05D094000 Obtained loss from the alienation of accounts and documents receivable in the year. 05D095000 The accounts and documents receivable in the year were assigned as part of a restructuring or payment of dividends or profits. 05D097000 Kept accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF and 32 fraction I of the LIVA. 05D098000 The supporting documentation of the records or entries is available at its fiscal address (for the purposes of article 28 fraction III of the CFF). 05D104000 Journal. 05D105000 Ledger. 05D106000 Minutes of meetings of partners or shareholders. 05D107000 Partners or shareholders. 05D108000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 05D109000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (for the purposes of article 69-B bis of the CFF). 05D111000 The taxpayer participated in an international restructuring by which it generated income subject to preferential fiscal regimes. 05D112000 Recognized or reported said income. 05D113000 The taxpayer changed the business model. 05D114000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76, fractions II and XVII of the LISR). 05D122000 Obtained tax refunds from the authority that generated interest. 05D123000 If affirmative, accumulated income from interest paid by the tax authority. 05D124000 Submit on time and in form the obligation provided for in article 55 fraction I, of the LISR. 05D125000 Submit on time and in form the obligation provided for in article 55 fraction II of the LISR. 05D127000 Indicate if you alienated shares or intangibles during the year. 05D129000 Is a related party. 05D131000 Is a related party. 05D133000 Is a related party. 05D135000 Is a related party. 05D137000 Is a related party.

Friday, February 2, 2024 OFFICIAL GAZETTE 129 05D142000 Made withholding. 05D144000 In case of having a fiscal loss in the alienation of shares, presented notice within the ten days following the date of the operation. 05D147000 Indicate if you transmitted monetary assets by more than 51%. 05D148000 Indicate if you carried out a reimbursement or reduction of shares. 05D149000 Indicate if you reimbursed premium on share subscription. 05D153000 Indicate if you carried out a reimbursement or reduction of shares derived from absorption of financial losses. 05D160000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 05D162000 If affirmative, accumulated income from derivative financial operations. 05D164000 Made deductions related to derivative financial operations. 05D166000 Obtained losses in derivative financial operations with related parties for the purposes of article 28, fraction XIX of the Law. 05D247000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 05D248000 If affirmative to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 05D249000 Was part of a trust for the acquisition or construction of real estate (fibra). 05D250000 If affirmative to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 05D252000 Verified that the tax paid abroad and credited in the year, effectively corresponds to an income tax for which there is a right to its credit, in accordance with the general rules issued by the Tax Administration Service. 05D253000 The credited tax was paid directly by the taxpayer abroad. 05D258000 Regarding an income tax paid by companies resident in the foreign country, consequence of a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided in the applicable fiscal regulations for its credit had been met. 05D262000 Credits only the income tax paid abroad in the year. 05D263000 Indicate if you credit a remainder of the income tax paid abroad corresponding to previous years. 05D264000 Carried out transactions with preferential fiscal regimes, through entities or legal figures foreign that are fiscally transparent abroad (if affirmative must fill out annex 19). 05D280000 Carries out acts or activities not subject to value added tax. 05D281000 Complied with fiscal provisions to determine taxable and exempt acts or activities 05D282000 Carried out operations for labor subcontracting services in terms of article 1-A fraction IV of the LIVA, in force until August 31, 2021. 05D283000 Applied the option for the purposes of article 5-B of the LIVA in the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 05D284000 Indicate if for the purposes of the determination of the definitive monthly payments of the value added tax, credits tax at 100%. 05D285000 Say if you include in the determination of the credit proportion, income from interest charged from derivative financial operations. 05D286000 Made adjustments to the value of the creditable tax (for the purposes of article 5-A of the LIVA).

130 OFFICIAL GAZETTE Friday, February 2, 2024 Data of two alphabetic characters, (yes or no) in uppercase. These data may not contain special characters (commas, brackets, parentheses, etc.). 05D033000 The requirements established in the resolution (authorization or consultation) were met. 05D078000 Indicate if you identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed. 05D079000 Indicate if you verified that the operations with that client or supplier are not given fiscal effect for the purposes of article 69-B of the CFF. 05D087000 Created a reserve for a pension or retirement fund for staff or made changes to said fund (for the purposes of article 29 of the LISR and article 65 of the RLISR). 05D099000 Regarding commission agents, carried out the separation in their accounting and records of the operations they carry out on their own account from those they carry out on behalf of the principal (for the purposes of article 32 fraction II of the LIVA and article 35 of the RLIVA). 05D100000 Issued and delivered fiscal receipts (for the purposes of article 32 fraction III of the LIVA and Articles 20 and 74 of the RLIVA). 05D101000 Issued fiscal receipts for the withholding of the tax that is made for the purposes of article 1-A of the LIVA (article 32 fraction V of the LIVA as well as with the applicable rules of the GRFM for 2023). 05D102000 Provided monthly and on time to the tax authorities, information on the persons to whom taxes were withheld (for the purposes of article 32 fraction V of the LIVA as well as with the applicable rules of the GRFM for 2023). 05D103000 Provided monthly and on time to the tax authorities, information on the payment, withholding, credit, and transfer of value added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value added tax was transferred or was transferred to it, including activities for which it was not obliged to pay (for the purposes of article 32 fraction VIII of the LIVA, as well as the applicable rules of the GRFM for 2023). 05D110000 The taxpayer's shares related to the restructuring referred to in the previous index, remained in the restructured group during the audited year. 05D115000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in terms of title V of the LISR and the tax withheld (for the purposes of article 76, fraction III of the LISR). 05D116000 Keep a record of the operations carried out with securities issued in series (for the purposes of article 76, fraction VIII of the LISR and article 111 of the RLISR). 05D117000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI subsection a) of the LISR). 05D118000 Submit on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 05D119000 Provide to the partners or shareholders to whom dividends were paid, fiscal receipt in which their amount is indicated, the ISR withheld, in which it is indicated if the dividends come from a specific account or record (for the purposes of article 76, fraction XI subsection b) of the LISR). 05D120000 Inform the tax authorities as indicated by fiscal provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 05D121000 Inform the tax authorities of loans, contributions for future capital increases or capital increases received in cash, in national or foreign currency, greater than $600,000.00. (for the purposes of article 76, fraction XVI of the LISR, as well as with the applicable rules of the GRFM for 2023).

Friday, February 2, 2024 OFFICIAL GAZETTE 131 05D126000 Withhold and remit the additional income tax at the 10% rate on distributed dividends or profits (for the purposes of the second paragraph of Article 140 of the Income Tax Law). 05D154000 In the case of fees or gratuities to administrators, trustees, directors, general managers, or members of the board of directors, supervisory board, advisory board, or of any other kind, the requirements to which they are subject were met (for the purposes of Article 27, fraction IX of the Income Tax Law). 05D155000 In cases of technical assistance, technology transfer, or royalties, it has been verified that the provider of the knowledge possessed the necessary technical elements for it, provided them directly and effectively, and that they were carried out (for the purposes of Article 27, fraction X of the Income Tax Law). 05D156000 It was verified that the acquisition cost or the interest derived from received credits correspond to market rates, and when they exceeded, the excess was considered non-deductible (for the purposes of Article 27, fraction XIII of the Income Tax Law). 05D157000 In the case of per diems or travel expenses, it was verified that the requirements were met for the purposes of Article 28, fraction V of the Income Tax Law. 05D158000 In the case of losses arising from the alienation of shares and other securities, as well as financial losses arising from financial derivatives of capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of Articles 28, fraction XVII and the last paragraph of Article 103, the last paragraph of Article 121, and Article 122 of the Income Tax Law and Article 206 of the Regulations of the Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 05D159000 In the case of granting the use or temporary enjoyment of automobiles and aircraft, it complied with the established requirements for its deduction (for the purposes of Article 28, fraction XIII of the Income Tax Law and Article 60 of the Income Tax Law Regulations). 05D168000 Reduced its share capital. 05D169000 If affirmative to the previous index, indicate if the distributable profit was determined in accordance with Article 78 of the Income Tax Law. 05D170000 The CUCA, and the capital contributions, coincide with the bank statement linked to the accounting, and the board minutes. 05D171000 The balance of the net fiscal profit account coincides with the declarations of the exercise and board minutes. 05D198000 Transmitted fiscal attributes such as fiscal losses, CUFIN, CUCA. 05D251000 Has the supporting documentation for the payment of income tax paid abroad that was credited. 05D254000 Complies with the established requirements for the purposes of Article 5 of the Income Tax Law to credit income tax paid abroad. 05D265000 Has a transfer pricing study for the operations carried out. 05D267000 Credited tax paid in REFIPRES. 05D269000 Complied with all requirements to apply income tax withholding from REFIPRES. 05D271000 Indicate if tax on income subject to REFIPRES was declared. 05D274000 The taxpayer made a payment to a resident abroad, in which the income tax corresponding to said foreign resident was covered by the taxpayer itself. 05D275000 Applied what is provided in Article 1.13 of the Decree published in the DOF on December 26, 2013. 05D276000 Applied any treaty to avoid double taxation. 05D277000 Has the necessary documentation to prove residence in the country in question, for the purposes of Article 4 of the Income Tax Law. 05D278000 Complied with all requirements to apply a preferential withholding rate. 05D279000 Applied what is provided in Article 1.4 of the Decree published in the DOF on December 26, 2013.

132 OFFICIAL GAZETTE Friday, February 2, 2024 05D282000 That regarding the value added tax transferred that had been withheld in accordance with Article 1-A of the VAT Law, such withholding had been remitted in the terms and deadlines established (for the purposes of Article 5, fraction IV of the VAT Law). 05D287000 In the case of net interest of the exercise, verified that the VAT credit derived from interest complied with the established requirements for its credit (for the purposes of Article 5, fraction I of the VAT Law). 05D288000 Applied what is provided in Article 2.2 of the Decree published in the DOF on December 26, 2013. Data of three alphabetic characters, (yes, no or n/a) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 05D035000 Date of letter 1. 05D037000 Date of letter 2. 05D039000 Date of letter 3. 05D042000 Date of resolution 1. 05D044000 Date of resolution 2. 05D046000 Date of resolution 3. 05D048000 Date of sending the multiple information declaration (normal). 05D049000 Date of sending the multiple information declaration (last complementary). 05D056000 Date of presentation of the normal information declaration. 05D057000 Date of presentation of the information declaration (last complementary). 05D173000 Date on which the merger took effect. 05D197000 Date on which the spin-off took effect. 05D243000 Date of start of liquidation. Data of the date of the letter, of the resolution, when the merger or spin-off took effect, the start of liquidation, DATE OF PRESENTATION OF THE COMPLEMENTARY DECLARATION RELATIVE TO THE PROVISIONAL PAYMENT IN WHICH THE STIMULUS APPLIED AND DATE OF PRESENTATION OF THE REMITTANCE OF THE WITHHELD VAT, BOTH OF THE DECREE OF FISCAL STIMULI NORTHERN BORDER REGION AND SOUTHERN BORDER REGION. These data will be composed of ten alphanumeric characters that correspond to the date of the letter, of the resolution and of the sending of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /). 05D030000 Specify the number(s) of criterion(s). 05D034000 Number of letter 1. 05D036000 Number of letter 2. 05D038000 Number of letter 3. 05D041000 Number of resolution 1. 05D043000 Number of resolution 2. 05D045000 Number of resolution 3. 05D051000 Identification number (field 1). 05D052000 Identification number (field 2). 05D053000 Identification number (field 3). 05D054000 Identification number (field 4). 05D055000 Identification number (field 5). Alphanumeric character data. These data can contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 05D018000 RFC 1 (RFC of the natural or legal person who provided tax advice to the taxpayer). 05D019000 RFC 2 (RFC of the natural or legal person who provided tax advice to the taxpayer). 05D020000 RFC 3 (RFC of the natural or legal person who provided tax advice to the taxpayer). 05D021000 RFC 4 (RFC of the natural or legal person who provided tax advice to the taxpayer).

Friday, February 2, 2024 OFFICIAL GAZETTE 133 05D022000 RFC 5 (RFC of the natural or legal person who provided tax advice to the taxpayer). 05D064000 (RFC) specify previous name. 05D065000 (RFC) specify previous name. 05D066000 (RFC) specify previous name. 05D067000 (RFC) specify previous name. 05D068000 (RFC) specify previous name. 05D089000 (RFC) specify name of outsourcing company. 05D090000 (RFC) specify name of outsourcing company. 05D091000 (RFC) specify name of outsourcing company. 05D092000 (RFC) specify name of outsourcing company. 05D093000 (RFC) specify name of outsourcing company. 05D176000 Merged 1: RFC. 05D178000 Merged 2: RFC. 05D180000 Merged 3: RFC. 05D182000 Merged 4: RFC. 05D184000 Merged 5: RFC. 05D186000 Merged 6: RFC. 05D188000 Merged 7: RFC. 05D190000 Merged 8: RFC. 05D192000 Merged 9: RFC. 05D194000 Merged 10: RFC. 05D199000 Spin-off 1: RFC. 05D203000 Spin-off 2: RFC. 05D207000 Spin-off 3: RFC. 05D211000 Spin-off 4: RFC. 05D215000 Spin-off 5: RFC. 05D219000 Spin-off 6: RFC. 05D223000 Spin-off 7: RFC. 05D227000 Spin-off 8: RFC. 05D231000 Spin-off 9: RFC. 05D235000 Spin-off 10: RFC. 05D239000 Spinner: RFC. 05D244000 (RFC) liquidator 1 specify name, denomination or trade name. 05D245000 (RFC) liquidator 2 specify name, denomination or trade name. 05D246000 (RFC) liquidator 3 specify name, denomination or trade name. Data, RFC. Data of 13 alphanumeric characters maximum composed of: Four letters for natural persons; or hyphen and three letters for legal persons. Six numeric characters that correspond to the date (two characters for year, two for month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the & character). 05D128000 Name of buyer 1. 05D130000 Name of buyer 2. 05D132000 Name of buyer 3. 05D134000 Name of buyer 4.

134 OFFICIAL GAZETTE Friday, February 2, 2024 05D136000 Name of buyer 5. 05D175000 Merger: denomination or trade name. 05D177000 Merged 1: denomination or trade name. 05D179000 Merged 2: denomination or trade name. 05D181000 Merged 3: denomination or trade name. 05D183000 Merged 4: denomination or trade name. 05D185000 Merged 5: denomination or trade name. 05D187000 Merged 6: denomination or trade name. 05D189000 Merged 7: denomination or trade name. 05D191000 Merged 8: denomination or trade name. 05D193000 Merged 9: denomination or trade name. 05D195000 Merged 10: denomination or trade name. Data, settlor: denomination or trade name, trustee: denomination or trade name, beneficiary: denomination or trade name, merger: denomination or trade name, merged: denomination or trade name and place of presentation of the annual collaboration report to the real-time verification program. Data of alphanumeric characters. Alphabetic characters only in uppercase. 05D081000 Number of workers. 05D082000 Total income tax withheld and remitted for salaries. 05D083000 Total income tax withheld and remitted for assimilated to salaries. 05D084000 Employment subsidy delivered in cash to workers in the exercise. 05D085000 Total income from salaries and wages and assimilated concepts. 05D086000 Total exempt income from salaries and wages. 05D096000 Amount of VAT that originated said operation. 09D104000 Amount of VAT withheld from the taxpayer regarding services referred to in fraction IV of Article 1-A of the VAT Law, valid until August 31, 2021. 05D138000 Total income from sale of shares. 05D139000 Total income from sale of intangibles. 05D140000 Total average cost of alienated shares. 05D141000 Total amount of the original adjusted investment. 05D143000 Amount of remittance for the operation. 05D145000 Amount of pending fiscal loss to amortize from alienation of shares and other securities whose yield is not interest for the purposes of Article 8 of the Income Tax Law. 05D146000 Deductible amount from financial derivatives contracted outside recognized markets. 05D150000 Amount of refund or capital reduction carried out. 05D151000 Income tax for the purposes of Article 78, fraction I of the Income Tax Law. 05D152000 Income tax for the purposes of Article 78, fraction II of the Income Tax Law. 05D163000 Indicate the amount of the corresponding accumulation. 05D165000 If affirmative, indicate the amount of the corresponding deduction. 05D167000 If affirmative, indicate the corresponding amount. 05D200000 Asset value: 05D201000 Liability value: 05D202000 Share capital value: 05D204000 Asset value:

Friday, February 2, 2024 OFFICIAL GAZETTE 135 05D205000 Liability value: 05D206000 Share capital value: 05D208000 Asset value: 05D209000 Liability value: 05D210000 Share capital value: 05D212000 Asset value: 05D213000 Liability value: 05D214000 Share capital value: 05D216000 Asset value: 05D217000 Liability value: 05D218000 Share capital value: 05D220000 Asset value: 05D221000 Liability value: 05D222000 Share capital value: 05D224000 Asset value: 05D225000 Liability value: 05D226000 Share capital value: 05D228000 Asset value: 05D229000 Liability value: 05D230000 Share capital value: 05D232000 Asset value: 05D233000 Liability value: 05D234000 Share capital value: 05D236000 Asset value: 05D237000 Liability value: 05D238000 Share capital value: 05D240000 Asset value: 05D241000 Liability value: 05D242000 Share capital value: 05D255000 Amount of income tax paid abroad derived from dividends or profits received from residents abroad. 05D256000 Amount of income tax paid abroad from foreign wealth source. 05D257000 Amount of non-creditable and non-deductible income tax for the purposes of Article 5 of the Income Tax Law. 05D266000 Total accumulative or taxable income in the exercise from REFIPRES. 05D268000 Amount of credit for tax paid abroad. 05D270000 Amount of credit for withheld income tax. 05D272000 Amount of tax on income subject to REFIPRES. 05D273000 Amount of dividends or profits subject to preferential tax regimes for the purposes of the tenth paragraph of Article 177 of the Income Tax Law. For the purposes of these data, data or figures of amounts referring to the indicated data will be entered. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The indicated amounts must be entered in pesos, not in thousands of pesos.

136 OFFICIAL GAZETTE Friday, February 2, 2024 Annex Data to provide 1- Balance sheet. 2023 and 2022. 2- Income statement. Total 2023, related parties 2023, non-related parties 2023, total 2022, related parties 2022 and non-related parties 2022. 3- Statement of changes in equity. Contributed capital: share capital, contributed capital: contributions for future capital increases formalized by its governing body, contributed capital: premium on sale of shares, contributed capital: subordinated obligations in circulation, contributed capital: other contributed capital accounts, earned capital: capital reserves, earned capital: result of previous exercises, earned capital: accumulated effect from valuation of securities available for sale, earned capital: accumulated effect from conversion, earned capital: result from holding non-monetary assets, earned capital: other earned capital accounts, earned capital: net profit, earned capital: net loss and total equity. 4- Statement of cash flows. 2023 and 2022. 5- Comparative analysis of income statement accounts. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022, non-related parties 2022, accumulative or deductible for income tax: 2023, accumulative or deductible for income tax: 2022, non-accumulative or not subject to income tax (income) non-deductible (expenses) for income tax: 2023 and non-accumulative or not subject to income tax (income) non-deductible (expenses) for income tax: 2022. 6- List of contributions owed by the taxpayer as a direct subject or in its capacity as a withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 7- List of contributions to pay. Amount corresponding to the audited fiscal year, amount from previous exercises, total contributions to pay and amount of the contribution in litigation. 8- Reconciliation between accounting and fiscal result for income tax purposes. 2023 and 2022 variation in pesos with respect to the previous fiscal exercise. 9- Financial derivatives. Sum of notional amounts, profit by counterparty, loss by counterparty and net effect. 10- Permanent investments in subsidiaries, associates and affiliates resident in foreign countries and in Mexico. Amount of investment, amount of profits (losses) from previous exercises in the percentage of participation, amount of profit (loss) of the exercise in the percentage of participation and value of the investment. 11- Partners or shareholders who held shares or equity interests. Amount of contributions that are not share premium, amount of capital withdrawals, amount of loans: made, received and amount of share premium. 12- Operations with related parties. Value of the operation and/or investment for fiscal purposes (even with zero value), amount of taxpayer's fiscal adjustment so that the operation is considered contracted as with independent parties in comparable operations and modified amount. 14- Informative Data. Amount.

Friday, February 2, 2024 OFFICIAL GAZETTE 137 Annex Data to provide 15- Operations carried out with residents abroad. Amount of the operation, income tax withholding determined by audit, income tax withheld paid and difference. 16- Investments. Value of investment, balance pending to deduct at the start of the exercise, plus: MOI of acquisitions during the exercise, minus: alienations and/or write-offs in the exercise, minus: deduction in the exercise, minus: immediate deduction in the exercise and balance pending to deduct at the end of the exercise. 17- Loans. Outstanding balance of the loan on December 31, 2022, total amount of interest paid and/or due, income tax withheld in the exercise, outstanding balance on December 31, 2023 and total amount of interest deducted in the audited exercise. 19- Operations subject to preferential tax regimes. Total amount of profits or fiscal losses in share participation, total accumulative or taxable income in the exercise, direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): amount, contributions and refunds: total amount of investments or contributions made during the exercise, contributions and refunds: total amount of capital refunds received during the exercise, data of the entity located in a preferential tax regime: total profits or fiscal losses of the exercise, data of the entity located in a preferential tax regime: total distributed profits in the exercise, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime: total amount of assets subject to business activity, and income tax on income subject to REFIPRES. 20- Deduction of net interest of the exercise (Article 28, fraction XXXII of the Income Tax Law). Amount of accumulative income of the previous fiscal exercise of each member of the group or of each related party, amount of accumulative income of the previous fiscal exercise of the taxpayer, total accumulative income of the previous fiscal exercise of the taxpayer and of all members of the group or of all related parties, deduction limit of the taxpayer, total interest accrued deriving from debts (deductible amounts), net interest pending to deduct from previous exercises (applicable from exercise 2021), total interest income accrued, net interest, fiscal profit (loss), total interest accrued deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit and non-deductible interest. Note: The order of these data is only informative, for capture refer to the guide format. For the purposes of these data, figures of amounts referring to the indicated data will be entered. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted.

138 DIARIO OFICIAL Friday, February 2, 2024 These data must not contain special characters such as: peso sign, commas, periods, parentheses, etc., and must consist solely of digits from 0 to 9. Indicative amounts must be recorded in pesos, not in thousands of pesos. Annex Data to provide 4.1- Notes to the financial statements. Text related to the notes to the financial statements. 6.1- Declaration. Text related to the declaration. Alphanumeric character data. These texts may contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to provide 6- List of contributions payable by the taxpayer as the direct taxpayer or in their capacity as withholding agent. Rate, tariff, or fee. 8- Reconciliation between accounting and tax results for income tax purposes. Percentage in relation to the total of the current updated year (fiscal year), percentage in relation to the total of the updated year (previous fiscal year), and percentage of variation in pesos compared to the previous fiscal year. 9- Derivative financial operations. Percentage of cash settlement, percentage of in-kind settlement, and proportion representing of taxable income and/or authorized deductions. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 11- Partners or shareholders who held shares or equity interests. Percentage of the partner or shareholder's participation in the exercise and percentage of the agreed interest rate in case of received loans. 15- Operations carried out with residents abroad. Rate. 17- Loans. Percentage of the interest rate and ISR withholding rate. 19- Operations subject to preferential tax regimes. Effective rate of income tax paid abroad (less than 75% of what would be paid in Mexico), direct or indirect average daily participation of the taxpayer in the exercise (percentage): percentage and preferential rate by treaty. 20- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimal places, without the percentage sign. These data must not contain special characters such as: peso sign, commas, parentheses, etc., and must consist solely of digits from 0 to 9. Annex Data to provide 18- Integration of tax losses from previous years. 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, and 2013. For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data with four decimal places. These data must not contain special characters such as: peso sign, commas, parentheses, etc., and must consist solely of digits from 0 to 9.

Friday, February 2, 2024 DIARIO OFICIAL 139 Annex Data to provide 7- List of contributions payable. Credit institution or SAT and payment in installments (data from the free-form document): receiving administration. 8- Reconciliation between accounting and tax results for income tax purposes. Explain variation. 9- Derivative financial operations. Country of residence, number of contracts entered into, concept of derivative financial operations (for the purposes of article 16-A of the CFF), type of derivative financial operations (for the purposes of article 20 of the LISR), type of market, and name of the market. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Fiscal residence country of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 11- Partners or shareholders who held shares or equity interests. Country of residence for tax purposes and destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.). 12- Transactions with related parties. Type of operation, if in the "Type of operation" column, you selected any of the concepts of "Other income" or "Other payments", specify concept, country of residence, transfer pricing method applied, the operation involves unique and valuable contributions (yes or no), the operation is agreed upon as with independent parties in comparable operations (yes or no), were the values of acts or activities modified for VAT, or rather, deductible VAT as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023) (yes or no) and indicate if you obtained the benefit of treaties concluded by Mexico to avoid double taxation (yes, no, n/a). 15- Operations carried out with residents abroad. Type of operation, if in the "Type of operation" column, you selected any of the concepts of "Other income" or "Other payments", specify concept, country of residence, Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), did you withhold and remit for this operation (yes or no) and did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no). 17- Loans. Type of financing, if in the "Type of financing" column you selected the concept "Other", specify concept, were you the effective beneficiary of the interest (yes or no), number of registration of the creditor resident abroad with the SAT valid during the exercise, country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of interest payment exigibility, if in the "Frequency of interest payment exigibility" column you selected the concept "Other", specify concept:, did you guarantee the loan (yes or no), destination of the borrowed capital and did you place abroad (yes or no).

140 DIARIO OFICIAL Friday, February 2, 2024 Annex Data to provide 19- Operations subject to preferential tax regimes. Fiscal residence country, type of currency of the fiscal residence country, type of operation, if in the "Type of operation" column, you selected any of the concepts of "Other income" or "Other payments", specify concept, is the accounting available to the authority (yes or no), does it have any intermediary entity (yes or no), in the case of income generated in participation with other entities, do you have the information of the entity that generated income by participation with other entities (yes or no), in the case of income generated in participation with other entities, activity carried out by the entity in which you participate, operations with trust or with the entity or foreign legally transparent fiscal figure, indicate if the information is for the case of income generated in trusts and similar (yes or no), operations with trust or with the entity or foreign legally transparent fiscal figure, description of the trust's object, capacity in which you participate in the trust or in the entity or foreign legally transparent fiscal figure and indicate if you used a tax rate or exemption provided for in any treaty that Mexico has concluded to avoid double taxation. Alphanumeric character data. Alphabetic characters only in uppercase. These texts must not contain special characters (commas, brackets, parentheses, etc.). Annex Data to provide 7- List of contributions payable. Number of the operation; payment in installments (data from the free-form document): folio number; and payment in installments authorization letter: number. 17- Loans. Number of CNBV authorization letter for the public offer abroad of securities issued in Mexico. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. These data must not contain special characters (commas, brackets, parentheses, etc.). Annex Data to provide 7- List of contributions payable. Payment date, payment in installments (data from the free-form document): submission date; and payment in installments authorization letter: date. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in your subsidiary. 11- Partners or shareholders who held shares or equity interests. Holding period: from and to. 17- Loans. Loan validity: from and to. 19- Operations subject to preferential tax regimes. Trust or entity or foreign legally transparent fiscal figure: validity from and trust or entity or foreign legally transparent fiscal figure: validity to.

Friday, February 2, 2024 DIARIO OFICIAL 141 Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example: 17/04/2023). These data must not contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), must consist solely of digits from 0 to 9 and the slash /. Annex Data to provide 9- Derivative financial operations. Tax identification number or RFC. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number. 11- Partners or shareholders who held shares or equity interests. Tax identification number or RFC. 12- Transactions with related parties Tax identification number or RFC. 15- Operations carried out with residents abroad. Tax identification number. 17- Loans. Tax identification number or RFC and number of registration of the creditor resident abroad with the SAT valid during the audited exercise. 19- Operations subject to preferential tax regimes. Tax identification number. 20- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the group members or each related party. Tax identification number and number of registration of the creditor resident abroad with the SAT. Data, tax identification registration of the country of residence. Alphanumeric character data. Alphabetic characters only in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc.). RFC Data, RFC of the related party. Data of 13 alphanumeric characters maximum, composed of: Four letters for individuals, or hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc., except the & character). Data applicable to the tax audit of: E Permanent establishments of residents abroad. Identification Data Data to provide: Taxpayer, public accountant, and legal representative. 08A000000 RFC (of the taxpayer). 08B000000 RFC (of the public accountant). 08B015000 RFC (of the firm). 08C000000 RFC (of the legal representative). Data, RFC of the taxpayer and of the legal representative. Data of 13 alphanumeric characters maximum, composed of: Four letters for individuals; or hyphen and three letters for legal entities. Six numeric characters corresponding to the date, (two characters for year, two for month, and two for the day). Three alphanumeric characters for homonymy.

142 DIARIO OFICIAL Friday, February 2, 2024 In the case where the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101xx8. Use of alphabetic characters in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc., except the & character). 08A001000 Trade name or corporate name. 08B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 08B014000 Name (of the firm). 08C010000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer and of the legal representative. Alphanumeric character data. Alphabetic characters only in uppercase. 08B002000 CURP (of the public accountant). 08C040000 CURP (of the legal representative). Data of 18 alphanumeric characters maximum, composed of: Four alphabetic characters. Six numeric characters. Six alphabetic characters. One alphabetic or numeric character. One numeric character. Use of alphabetic characters in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc.). Tax domicile of the taxpayer, of the public accountant, and of the legal representative: 08A002000 Federal entity (of the taxpayer). 08B004000 Federal entity (of the public accountant). 08C050000 Federal entity (of the legal representative). Data chosen from a list (catalog). 08A003000 Borough or municipality (of the taxpayer). 08B005000 Borough or municipality (of the public accountant). 08C060000 Borough or municipality (of the legal representative). Complete borough or municipality data. Alphabetic character data in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc.). 08A004000 Neighborhood or locality (of the taxpayer). 08B006000 Neighborhood or locality (of the public accountant). 08C070000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc.). 08A005000 Postal code (of the taxpayer). 08B007000 Postal code (of the public accountant). 08C080000 Postal code (of the legal representative). Complete postal code data. Numeric character data. This data must not contain special characters (peso signs, commas, periods, hyphens, parentheses, etc.), must consist solely of digits from 0 to 9. 08A006000 Street, exterior and interior number (of the taxpayer). 08B008000 Street, exterior and interior number (of the public accountant). 08C090000 Street, exterior and interior number (of the legal representative).

Friday, February 2, 2024 DIARIO OFICIAL 143 Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc.). 08A007000 City or population (of the taxpayer). 08B009000 City or population (of the public accountant). 08C100000 City or population (of the legal representative). Data, complete city or population. Alphanumeric character data. Alphabetic characters only in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc.). 08A008000 Telephone (of the taxpayer). 08B100000 Telephone (of the public accountant or of the firm). 08C110000 Telephone (of the legal representative). Data of fifteen alphanumeric characters maximum. This data must not contain special characters (peso sign, commas, periods, brackets, parentheses, etc.) must consist solely of digits from 0 to 9. 08A009000 Email (of the taxpayer). 08B110000 Email (of the public accountant). 08B120000 Email of the CPI tax mailbox. 08C120000 Email (of the legal representative). Alphanumeric character data. Alphabetic characters may be recorded in lowercase. This data may contain special characters (periods, hyphens, at sign, etc.). 08A100000 Name of the economic group to which it belongs: Text or name of the economic group, assigned automatically by SIPRED 2023 once the activity key for tax purposes is selected. 08A110000 Activity key for tax purposes: Economic activity or predominant activity data, also known as business line, assigned automatically by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text must not contain special characters (commas, brackets, parentheses, etc.). Head office abroad: 08A120000 Trade name or corporate name. Data, full name of the head office abroad. Alphanumeric character data. Alphabetic characters only in uppercase. 08A130000 Domicile. Data, complete domicile of the head office abroad. Alphanumeric character data. Alphabetic characters only in uppercase. 08A140000 Country of residence. Data, complete country of residence of the head office abroad. Alphanumeric character data. Alphabetic characters only in uppercase. 08A150000 Social identification number.

144 DIARIO OFICIAL Friday, February 2, 2024 Data, social identification number of the head office abroad. Alphanumeric character data. Alphabetic characters only in uppercase. 08A160000 Description of the predominant activity. Data, description of the predominant activity of the head office abroad. Alphanumeric character data. Alphabetic characters only in uppercase. 08C020000 National (legal representative). 08C030000 Foreigner (legal representative). Data of two alphabetic characters (yes or no). Use only alphabetic characters in uppercase. This text must not contain special characters (commas, brackets, parentheses, etc.). 08C130000 Deed number (legal representative). 08C140000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data must not contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), must consist solely of digits from 0 to 9. 08C150000 Entity in which the notary is located (legal representative). Data, complete entity. Alphabetic character data. Alphabetic characters only in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc.). 08C160000 Date of the power of attorney (legal representative). 08C170000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /). 08B030000 Public accountant registration number. 08B160000 Firm registration number. For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and to their firm will be recorded. Data of five exact numeric characters, without sign. This data must not contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), must consist solely of digits from 0 to 9. 08B130000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text must not contain special characters (commas, brackets, parentheses, etc.). 08A170000 Taxpayer name (Taxpayer's declaration or of their legal representative). 08B170000 Name of the public accountant who audited (Declaration of the public accountant who audited). 08C180000 Name of the legal representative (Declaration of the legal representative). Data, full name of the public accountant who audited, of the taxpayer, and of their legal representative, assigned automatically by SIPRED 2023 once the identification data of the taxpayer, their legal representative, and the public accountant who audited are captured.

Friday, February 2, 2024 OFFICIAL GAZETTE 145 General Data Data to be provided: Competent Authority: 08D000000 Competent Authority. 08D001000 General Administration. Alphabetic character data, in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 08D002000 Obligated or Optional. 08D014000 Type of special taxpayer. 08D020000 Select the costing system you use for tax purposes: 08D025000 Type of opinion. 08D050000 It is: 08D239000 In what capacity did you participate in a merger: 08D263000 In what capacity did you participate in a spin-off: 08D319000 They were carried out for the purpose of: 08D334000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (1). 08D335000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (2). 08D336000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (3). 08D383000 If yes to the previous question, indicate the reason why you stopped applying the ISR tax incentive. Data assigned automatically by SIPRED 2023 once selected from a list (catalog). 08D016000 Start date of the fiscal year. 08D017000 End date of the fiscal year. 08D018000 Start date of the previous fiscal year. 08D019000 End date of the previous fiscal year. Data for the fiscal year and the previous fiscal year to which the tax audit report corresponds. Divided into start of the year and end of the year. These data will consist of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year, separated by slashes /) and ten for the end date of the fiscal year (two for the day, two for the month, and four for the year, separated by slashes /). Example: start end 01/01/2023 31/12/2023 08D003000 Opted to audit financial statements by taxable income (for the purposes of article 32-A CFF). 08D004000 Opted to audit financial statements by the value of their assets (for the purposes of article 32-A CFF). 08D005000 Opted to audit financial statements by the number of workers (for the purposes of article 32-A CFF). Two-character alphabetic data, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 08D006000 In case of a negative answer to all questions in indices 08D003000, 08D004000, and 08D005000 above, mention the reason why you are presenting the audit report.

146 OFFICIAL GAZETTE Friday, February 2, 2024 Alphanumeric character data. This text may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. 08D007000 Part of a participation association. 08D009000 First audit report. 08D010000 It is a company specialized in investment in energy, electricity, and infrastructure assets. 08D011000 Maquiladora industry. 08D012000 Carried out construction works. 08D013000 In case of a positive answer to the previous index, accumulated income for the purposes of article 17, fraction IV of the LISR. 08D026000 Statement of cash flows used the indirect method (in case of a positive answer, must fill out from index 08040000000000 to 08040049000000 of annex 4). 08D033000 Carried out operations with related parties. 08D034000 If your answer was positive in the previous index (must fill out annexes 15 and 16). 08D035000 Carried out operations with domestic related parties. 08D036000 Carried out operations with foreign related parties. 08D037000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 08D038000 During the year, it decreased pending fiscal losses from previous years to be applied for the purposes of article 9, fraction II of the LISR (in case of a positive answer, must fill out annex 22). 08D039000 Indicate whether the taxpayer applied the procedures established for the purposes of article 22 of the LISR. 08D044000 Indicate whether the acquirer of the alienated shares is a related party. 08D045000 The taxpayer has pending losses from the alienation of shares to be applied at the end of the year. 08D047000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions. 08D049000 Obtained any resolution from the SAT or SHCP that affected its tax situation during the year. 08D058000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU). 08D065000 Has filed any means of defense against tax provisions. 08D068000 Is obliged to disclose reportable schemes for the fiscal year. 08D076000 Celebrated derivative financial operations that had tax effects during the year in the income tax (in case of a positive answer, must fill out annex 12). 08D077000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (in case of a positive answer, must fill out annex 13). 08D078000 Carried out operations with residents abroad; in case of a positive answer, must fill out annex 18). 08D079000 Maintained balances receivable and payable in foreign currency during the year (in case of a positive answer, must fill out annex 20). 08D080000 Obtained loans during the year (in case of a positive answer, must fill out annex 21). 08D081000 Has had changes in name or corporate name during the audited fiscal year. 08D082000 In case of a positive answer to the previous index, has all notices of change of name or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), and also specify the previous RFC and names. 08D088000 Has had changes in fiscal address during the audited fiscal year. 08D089000 In case of a positive answer to the previous index, has all notices of change of fiscal address (for the purposes of article 29, fraction IV of the RCFF).

Friday, February 2, 2024 OFFICIAL GAZETTE 147 08D090000 Has updated economic activities and obligations during the audited fiscal year. 08D091000 In case of a positive answer to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF). 08D092000 For the audited fiscal year, has the notices of opening or closing carried out during the same for establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 08D093000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 08D094000 Indicate whether during the fiscal year its social shares, shares, or equivalent were sold by the taxpayer, and if the same complied for the purposes of article 26, fraction XI of the CFF. 08D095000 Has shareholders resident in the country. 08D096000 In case of a positive answer to the previous index, are registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 08D097000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for the purposes of article 27 of the CFF). 08D098000 In case of a positive answer to the previous index, are registered in the Federal Taxpayer Registry. 08D099000 Has inventories registered in its accounting. 08D100000 In case of a positive answer, maintains control of inventories of merchandise, raw materials, work in progress, and finished products, as appropriate (For the purposes of article 76, fraction XIV of the LISR). 08D103000 Carried out operations with the general public. 08D104000 Has employees. 08D112000 In case of a negative answer to the question in index 08D104000, has any personnel service contracts (outsourcing). 08D118000 Alienation of goods. 08D119000 Provision of services. 08D120000 Granting of temporary use or enjoyment of goods. 08D121000 Dividends obtained from residents abroad without a permanent establishment in Mexico. 08D122000 Dividends obtained from residents abroad subject to preferential tax regimes. 08D123000 Others, in case of a positive answer, specify below: 08D127000 Obtained loss from the alienation of accounts and documents receivable during the year. 08D128000 The accounts and documents receivable during the year were assigned as part of a restructuring or payment of dividends or profits. 08D130000 Maintained accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF, and 32, fraction I of the LIVA. 08D131000 The supporting documentation of the records or entries is available at its fiscal address (for the purposes of article 28, fraction III of the CFF). 08D137000 Journal. 08D138000 Ledger. 08D139000 Minutes of meetings of partners or shareholders. 08D140000 Partners or shareholders. 08D141000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes.

148 OFFICIAL GAZETTE Friday, February 2, 2024 08D142000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (for the purposes of article 69-B Bis of the CFF). 08D143000 Recognized or reported said income. 08D144000 The taxpayer changed its business model. 08D145000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76, fractions II and XVII of the LISR). 08D165000 The business activity developed by the permanent establishment in the country or the income from fees and in general from the provision of an independent personal service, as well as those derived from the alienation of merchandise or real estate in national territory carried out directly by the person resident abroad who has the central office of the permanent establishment in Mexico (for the purposes of article 2 of the LISR). 08D166000 The business activity developed by the permanent establishment in the country or the income from fees and in general from the provision of an independent personal service, as well as those derived from the alienation of merchandise or real estate in national territory carried out by another permanent establishment abroad of the same person resident abroad who has the central office of the permanent establishment in Mexico (for the purposes of article 2 of the LISR). 08D167000 Income obtained by the central office of the company or any of its establishments abroad, in the proportion in which the permanent establishment in the country participated in the expenses incurred for its obtaining (for the purposes of article 2 of the LISR). 08D168000 Indicate whether it alienated shares or intangibles during the year. 08D170000 Is a related party. 08D172000 Is a related party. 08D174000 Is a related party. 08D176000 Is a related party. 08D178000 Is a related party. 08D183000 Made withholding. 08D185000 In case of having a fiscal loss in the alienation of shares, presented notice within ten days following the date of the operation. 08D188000 Indicate whether it transmitted monetary assets by more than 51%. 08D189000 Indicate whether it carried out a refund or reduction of shares. 08D190000 Indicate whether it refunded premium in the subscription of shares. 08D194000 Indicate whether it carried out a refund or reduction of shares derived from the absorption of financial losses. 08D200000 Be strictly indispensable for the purposes of its activity, with the exception of authorized donations for their deduction by tax provisions (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RLISR). 08D202000 Be covered by fiscal receipts (for the purposes of article 27, fraction III of the LISR, as well as with the applicable rules of the RMF for 2023). 08D203000 Make payments through named checks, credit, debit, or service cards, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations, or through different forms of extinction of obligations when indicated by tax provisions (for the purposes of articles 27, fraction III of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2023). 08D204000 Be duly registered in accounting (for the purposes of articles 27, fraction IV of the LISR and 44 of the RLISR). 08D205000 Be deducted only once (for the purposes of article 27, fraction IV of the LISR). 08D207000 That in the fiscal receipt, the value added tax appears expressly and separately when appropriate (for the purposes of article 27, fraction VI of the LISR).

Friday, February 2, 2024 OFFICIAL GAZETTE 149 08D218000 In the case of payments made to commissionaires and intermediaries resident abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR. 08D219000 That when carrying out the corresponding operations or by the last day of the year at the latest, the requirements for each particular deduction established by the LISR have been met (for the purposes of articles 27, fraction XVIII of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the RMF for 2023). 08D220000 The fiscal receipts meet the requirements established by tax provisions and were obtained by the day the declaration should have been presented, and the issuance dates corresponded to the year for which the deduction was made (for the purposes of article 27, fraction XVIII of the LISR). 08D229000 In the case where the value of the goods received by the permanent establishment of taxpayers resident abroad from the central office or another establishment of the taxpayer located abroad has not been higher than the customs value of the good in question (for the purposes of article 27, fraction XXII of the LISR). 08D231000 Were considered non-deductible by the taxpayer the concepts for the purposes of article 28 of the LISR. 08D238000 In the case of payments made to commissionaires and intermediaries resident abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR. 08D314000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 08D315000 In case of a positive answer to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 08D316000 Was part of a trust for the acquisition or construction of real estate (fibra). 08D317000 In case of a positive answer to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 08D318000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 08D320000 In case of a positive answer, accumulated income from derivative financial operations. 08D322000 Made deductions related to derivative financial operations. 08D324000 Obtained losses in derivative financial operations with related parties for the purposes of article 28, fraction XIX of the LISR. 08D327000 Verified that the tax paid abroad and credited in the year actually corresponds to an income tax for which there is a right to its credit, in accordance with the general rules issued by the Tax Administration Service. 08D328000 The credited tax was paid directly by the taxpayer abroad. 08D333000 Regarding an income tax paid by foreign resident companies, resulting from a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided for in the applicable tax regulations for its credit had been met. 08D337000 Credits only the income tax paid abroad in the year. 08D338000 Indicate whether it credits a remainder of the income tax paid abroad corresponding to previous years. 08D339000 Carried out operations with preferential tax regimes through entities or foreign legal figures that are fiscally transparent abroad (in case of a positive answer, must fill out annex 23). 08D356000 Considered as effectively collected the counter-performance when it received it in cash, in goods, or in services, even if those had corresponded to advances, deposits, or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations that give rise to the counter-performances (for the purposes of article 1-B of the LIVA).

150 OFFICIAL GAZETTE Friday, February 2, 2024 08D358000 Considered as the value to calculate the tax, the amount effectively collected, as well as the amounts that are additionally charged or collected from the acquirer for other taxes, duties, normal or late interest, conventional penalties, or any other concept (for the purposes of articles 12, 18, and 23 of the LIVA and 42, 43, 44, and 45 of the RLIVA, as well as with the applicable rules of the RMF 2023). 08D362000 Applied the option for the purposes of article 5-B of the LIVA in the proration of the tax not identified with taxable activities, for which the 0% rate and exempt rates apply. 08D363000 Regarding the value added tax transferred that had been withheld for the purposes of article 1-A of the LIVA, it was credited in the payment declaration of the month following the declaration in which the withholding was made (for the purposes of article 5, fraction IV of the LIVA). 08D364000 Regarding the value added tax transferred that had been withheld for the purposes of article 1-A of the LIVA, said withholding was paid in the terms and deadlines established (for the purposes of article 5, fraction IV of the LIVA). 08D365000 The tax corresponding to expenses other than investments was credited in its entirety for having carried out activities exclusively for which it must pay the tax, or the 0% rate applies to it (for the purposes of article 5, fraction V, inciso a) of the LIVA). 08D376000 Opted to apply the ISR tax incentive in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018 (in case of a positive answer, must fill out from index 08170136000000 to 08170164000000 of annex 17). 08D378000 Is registered in the Beneficiaries Registry of the incentive for the northern border region. 08D382000 Stopped applying the ISR tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 08D385000 Presented by the month following that in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding ISR. 08D423000 The seniority of the fiscal address, or of any branch, establishment, or other in the northern border region is less than 18 months. 08D426000 In addition to the northern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 08D429000 Collaborated with the annual real-time verification program referred to in article seven, second paragraph, fraction IV, of the Decree modifying the Decree on tax incentives for the northern border region, published in the DOF on December 30, 2020. 08D433000 Opted to apply the IVA tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 08D435000 (a) alienation of goods. 08D436000 (b) provision of independent services. 08D437000 (c) granting of temporary use or enjoyment of goods. 08D438000 Stopped applying the IVA tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 08D441000 Is a natural or legal person with business activities obliged to make withholding for services for the purposes of article 1, fraction IV of the LIVA. 08D442000 In case the answer to the previous question is affirmative, indicate whether it opted to make the IVA withholding at the reduced rate of 3% of the value of the counter-performance effectively paid. 08D480000 Is obliged to maintain volumetric control. 08D481000 Is an importer of a specific sector. 08D483000 Opted to apply the ISR tax incentive in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 (in case of a positive answer, must fill out from index 08170143000000 to 08170171000000 of annex 17).

Friday, February 2, 2024 OFFICIAL GAZETTE 151 08D485000 Is registered in the Beneficiaries Registry for the incentive for the southern border region. 08D489000 Ceased to apply the income tax (ISR) incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 08D492000 Submitted, no later than the month following the one in which the cancellation was requested, the complementary declarations of provisional payments in which the incentive was applied and, where applicable, made the payment of the corresponding ISR. 08D530000 The seniority of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months. 08D533000 In addition to the incentive for the southern border region, applied another tax treatment that grants additional benefits or tax incentives, including exemptions or subsidies. 08D536000 Collaborated with the annual program of real-time verification referred to in the seventh article, second paragraph, fraction VI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 08D540000 Opted to apply the VAT incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 08D542000 (a) alienation of goods. 08D543000 (b) provision of independent services. 08D544000 (c) granting of the use or temporary enjoyment of goods. 08D545000 Ceased to apply the VAT incentive, indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 08D548000 Is a natural or legal person with business activities obliged to make the withholding for services for the purposes of article 1-A fraction IV of the LIVA, in effect until August 31, 2021. 08D549000 In case the answer to the previous question is affirmative, indicate if you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. Alphabetic data of two characters, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 08D051000 The requirements established in the resolution (authorization or consultation) were met. 08D101000 Indicate if you identified providers or clients with the definitive list issued by the SAT of operations presumed to be non-existent for the entire fiscal year reviewed. 08D102000 Indicate if you verified that the operations with that client or provider do not give them fiscal effect for the purposes of article 69-B of the CFF. 08D111000 Created a reserve for pension or retirement funds for personnel or made changes to said fund (for the purposes of article 29 of the LISR and article 65 of the RLISR). 08D132000 Regarding commission agents, carried out the separation in their accounting and records of the operations they carry out on their own account from those they carry out on behalf of the principal (for the purposes of article 32 fraction II of the LIVA and article 35 of the RLIVA). 08D133000 Issued and delivered tax receipts (for the purposes of article 32 fraction III of the LIVA and Articles 20 and 74 of the RLIVA). 08D134000 Issued tax receipts for the withholding of the tax that is made for the purposes of article 1-A of the LIVA (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 08D135000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom taxes were withheld (for the purposes of article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 08D136000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, crediting and transfer of the value added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value added tax was transferred or was transferred to it, including activities for which it was not obliged to pay (for the purposes of article 32 fraction VIII of the LIVA, as well as the applicable rules of the RMF for 2023).

152 OFFICIAL GAZETTE Friday, February 2, 2024 08D146000 Issue tax receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the LISR and the tax withheld (for the purposes of article 76, fraction III of the LISR). 08D147000 Prepare an inventory of stock on the date of end of the fiscal year (for the purposes of article 76, fraction IV of the LISR or on a different date in accordance with article 110 of the RLISR). 08D148000 Keep a record of the operations carried out with value titles issued in series (for the purposes of article 76, fraction VIII of the LISR and article 111 of the RLISR). 08D149000 Make payments of dividends or profits with a non-negotiable named check issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI subsection a) of the LISR). 08D150000 Provide to the partners or shareholders to whom dividends were paid, a tax receipt in which their amount, the ISR withheld, is indicated, in which it is indicated if the dividends come from a specific account or record (for the purposes of article 76, fraction XI subsection b) of the LISR). 08D151000 Timely present the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 08D152000 Inform the tax authorities as indicated by the tax provisions on the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 08D153000 Make known in the ordinary general assembly of shareholders or partners a report in which it is informed about the compliance with its tax obligations for the immediate previous fiscal year (for the purposes of article 76, fraction XIX of the LISR and 116 of the RLISR). 08D154000 Inform the tax authorities of the loans, contributions for future capital increases or capital increases that they receive in cash, in national or foreign currency, greater than $600,000.00. (for the purposes of articles 18, fraction XI and 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF) for 2023). 08D155000 Alienation of goods (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 08D156000 Provision of services (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 08D157000 Granting of the use or temporary enjoyment of goods (for the purposes of article 17, fraction II of the LISR). 08D158000 Financial leasing contracts (for the purposes of article 17, fraction III and 40 of the LISR). 08D159000 Installment sales, agreed price (for the purposes of articles 17 fraction III, and 40 second paragraph of the LISR). 08D160000 Installment sales, price collected (for the purposes of articles 17 fraction III, and 40 third paragraph of the LISR). 08D161000 Debts not covered by prescription, forgiveness or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the LISR). 08D162000 Real estate construction contracts, where the estimates are authorized or approved for collection (for the purposes of articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RLISR). 08D163000 Real estate construction contracts where the estimates are effectively paid (for the purposes of articles 17, of the LISR and 17, 18 and 19 of the RLISR). 08D164000 Considered as accumulative income of the fiscal year the estimates for the progress of work in accordance with what is provided in article 1.7 of the Decree published in the DOF on December 26, 2013.

Friday, February 2, 2024 OFFICIAL GAZETTE 153 08D195000 In the case of prorated expenses, when persons residing abroad, as well as any entity considered as a legal person for tax purposes in its country, that have had one or more permanent establishments in the country, have resided in a country with which Mexico has had in force during the fiscal year a treaty to avoid double taxation and have deducted the expenses that were prorated with the head office or its establishments, provided that both the head office and the establishment, in which the expenditure was made, have also resided in a country with which Mexico had in force a treaty to avoid double taxation and a broad agreement on the exchange of information (for the purposes of article 26 of the LISR). 08D196000 Remittances made by the permanent establishment located in Mexico to the head office of the company or to another establishment of this abroad were not considered deductible, even when such remittances are made as royalties, fees, or similar payments, in exchange for the right to use patents or other rights, or as commissions for specific services or for management done or for interest on money sent to the permanent establishment (for the purposes of article 26 of the LISR). 08D197000 Permanent establishments of foreign resident companies dedicated to international air or land transport, instead of the deductions established in article 29 of the LISR, made the deduction of the proportional part of the average expense that they have had in the same fiscal year, considering the head office and all its establishments (for the purposes of article 26 of the LISR). 08D198000 When the fiscal year of the foreign resident companies referred to in the previous point does not coincide with the calendar year, the deduction cited in that point has been made considering the last completed fiscal year of the company (for the purposes of article 26 of the LISR). 08D199000 For the purposes of the two previous points, that the permanent establishment resident in the country has information that allows determining the profit obtained in the fiscal year by the company in all its establishments before the payment of the income tax and the total of the income received in the same fiscal year (for the purposes of article 26 of the LISR). 08D201000 In the case of donations, complied with all requirements for their deduction (for the purposes of articles 27 fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 08D206000 Comply with the obligations in matters of withholding and payment of taxes on behalf of third parties, as well as the other formalities established (for the purposes of article 27 fraction V of the LISR). 08D208000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (for the purposes of articles 27 fraction VII of the LISR and 45 of the RLISR). 08D209000 For borrowed capital and granting of loans to third parties, the limit established for its deduction was applied (for the purposes of article 27 fraction VII of the LISR). 08D210000 Payments made in favor of natural persons, coordinated legal persons, natural persons who are members of coordinated societies dedicated to land freight or passenger transport, societies or civil associations derived from the provision of independent personal services, those who provide domestic services of water supply and garbage collection, as well as the donations made, were deducted when they were effectively incurred (for the purposes of article 27 fraction VIII of the LISR). 08D211000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, of surveillance, consultative or of any other kind, the requirements to which they are subject were met (for the purposes of article 27 fraction IX of the LISR). 08D212000 In the cases of technical assistance, technology transfer or royalties, it has been verified that the person who provided the knowledge had its own technical elements for it, provided them directly and effectively carried out (for the purposes of article 27 fraction X of the LISR).

154 OFFICIAL GAZETTE Friday, February 2, 2024 08D213000 For social welfare expenses, it was verified that the corresponding benefits were granted in a general manner for the benefit of all workers and that in the case of food vouchers granted to workers, the delivery is made through authorized electronic wallets (for the purposes of articles 7 and 27 fraction XI of the LISR and 46, 47, 48 and 50 of the RLISR). 08D214000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was verified that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27 fraction XI of the LISR and 49 of the RLISR). 08D215000 It was verified that the acquisition cost or the interest that derives from received credits correspond to those of the market and when they have exceeded, the excess was considered as non-deductible (for the purposes of article 27 fraction XIII of the LISR). 08D216000 In the case of import of goods, the legal requirements for its import were met (for the purposes of article 27 fraction XIV of the LISR and other applicable provisions of customs provisions). 08D217000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period, corresponding, was consummated, or before always that it has been notorious the practical impossibility of collection and it can be proven (for the purposes of article 27 fraction XV of the LISR). 08D221000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of article 27 fraction XVIII of the LISR). 08D222000 When workers have had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of article 27 fraction XIX of the LISR and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law, the Income Tax Law is issued, and the Single Rate Corporate Income Tax Law, and the Cash Deposits Tax Law are abrogated, published in the DOF on December 11, 2013). 08D223000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer itself, the requirements were met (for the purposes of articles 27 fraction XX of the LISR and 107, 109 and 124 of the RLISR, as well as with the applicable rules of the RMF for 2023). 08D224000 In the case of investments, applied the percentages authorized by the LISR. 08D225000 In the case of travel expenses when they were destined for lodging, food, transportation, use or temporary enjoyment of automobiles and payment of mileage, complied with the requirements established for their deduction (for the purposes of articles 28 fraction V of the LISR and 57 and 58 of the RLISR). 08D226000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, complied with the requirements established for their deduction (for the purposes of article 28 fraction XIII of the LISR and 60 of the RLISR). 08D227000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without a labor relationship. 08D228000 In the case of loss from alienation of shares and other value titles, as well as financial losses that come from financial operations derived from capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of article 28 fraction XVII of the LISR and 219 of the RLISR, as well as with the applicable rules of the RMF for 2023). 08D230000 For the determination of deductions for investments in automobiles and airplanes, the maximum amount authorized by Law will be considered as the original amount of the investment (for the purposes of articles 36 fractions II and III respectively of the LISR). 08D232000 In the case of interest derived from debt, the requirements established for its deduction were met (for the purposes of article 28 fraction XXVII of the LISR). 08D233000 In the case of net interest of the fiscal year, the requirements established for its deduction were met (for the purposes of article 28 fraction XXXII of the LISR). 08D235000 The debt has a seniority greater than five years.

Friday, February 2, 2024 OFFICIAL GAZETTE 155 08D236000 The debt was restructured with respect to the period indicated in the previous index. 08D237000 Opted and complied with what is provided in article 30 of the LISR. 08D265000 Transmitted fiscal attributes such as tax losses, CUFIN, CUCA. 08D326000 Has the supporting documentation for the payment of ISR paid abroad that was credited. 08D329000 Complies with the requirements established for the purposes of article 5 of the LISR to credit the ISR paid abroad. 08D340000 Has a transfer pricing study for the operations carried out. 08D342000 Credited tax paid in REFIPRES. 08D344000 Complied with all requirements to apply ISR withholding from REFIPRES. 08D346000 Indicate if you declared tax on income subject to REFIPRES. 08D349000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said foreign resident, was covered by the taxpayer itself. 08D350000 Applied what is provided by article 1.13 of the Decree published in the DOF on December 26, 2013. 08D351000 Applied any treaty to avoid double taxation. 08D352000 Complied with all requirements to apply a preferential withholding rate. 08D353000 Applied what is provided by article 1.4 of the Decree published in the DOF on December 26, 2013. 08D354000 Considers as dividend or distributed profit, the profits in cash or in goods that the permanent establishment resident in the country has sent to the head office of the company or to another permanent establishment of this abroad, that do not come from the balance of the net fiscal profit account or from the capital remittances account of the foreign resident, respectively (for the purposes of article 164 fraction II of the LISR). 08D355000 Considered as distributed profit, the reimbursements made to its head office or to any of its establishments abroad, including, where applicable, those that derive from the termination of its activities, in the terms provided by article 78 of the LISR (for the purposes of article 164 fraction III of the LISR). 08D357000 Considered as alienation the value of the shortage of goods in its inventories (for the purposes of articles 8 of the LIVA and 25 of the RLIVA). 08D359000 The acquisition or the use or temporary enjoyment of intangible goods (for the purposes of articles 24, fractions II and III of the LIVA and 50 of the RLIVA). 08D360000 The utilization in national territory of independent services, except for those derived from international transport (for the purposes of articles 24, fraction V of the LIVA and 48 and 49 of the RLIVA). 08D361000 Carried out exports of goods or services by concept of alienation or use or temporary enjoyment of intangible goods or by the utilization abroad of services provided (for the purposes of articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RLIVA). 08D366000 The tax that corresponded to expenditures other than investments was not credited, for having carried out activities exclusively for which it should not pay the tax (for the purposes of article 5 fraction V subsection b) of the LIVA). 08D367000 When obliged to pay the value added tax or when the 0% rate is applicable, only for a part of the activities carried out, the tax that corresponded to expenditures other than investments was credited in the proportion in which the value of the activities for which the value added tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities that it carried out in the month in question (for the purposes of article 5 fraction V subsection c) of the LIVA, as well as with the applicable rules of the RMF for 2023). 08D368000 Credited the tax that corresponded to investments in accordance with its usual destination, in its entirety for having carried out activities exclusively for which it must pay the tax or the 0% rate is applicable to it (for the purposes of article 5 fraction V subsection d) point 1 of the LIVA, as well as with the applicable rules of the RMF for 2023).

156 DIARIO OFICIAL Viernes 2 de febrero de 2024 08D369000 Did not credit the tax corresponding to investments, according to their usual destination, for having carried out activities exclusively through which no tax is due (for the purposes of Article 5, fraction V, subsection d), point 2 of the VAT Law). 08D370000 When obliged to pay value-added tax or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which value-added tax must be paid or to which the 0% rate applies represented in the total value of the aforementioned activities carried out in the month in question (for the purposes of Article 5, fraction V, subsection d), point 3 of the VAT Law, as well as with the applicable rules of the RMF for 2023). 08D371000 In subsequent months, the investments ceased to be dedicated exclusively to the activities for which they were intended (for the purposes of Article 5, fraction V, subsection d), point 4 of the VAT Law). 08D372000 In the affirmative case, made adjustments to the value of the creditable tax (for the purposes of Articles 5-A of the VAT Law and 19 of the VAT Law Regulations). 08D373000 In the case of net interest for the fiscal year, verified that the VAT credit derived from interest complied with the requirements established for its credit (for the purposes of Article 5, fraction I of the VAT Law). 08D374000 Applied what is provided in Article 2.1 of the Decree published in the DOF on December 26, 2013. 08D375000 Applied what is provided in Article 2.2 of the Decree published in the DOF on December 26, 2013. 08D424000 Has a branch, agency, or any other establishment located within the border region, to which the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018, applies. 08D425000 Fell under the circumstances of Article six, fraction xi of the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 08D440000 Fell under the circumstances of Article thirteen, fraction IV of the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 08D531000 Has a branch, agency, or any other establishment located within the border region, to which the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020, applies. 08D532000 Fell under the circumstances of Article six, fraction XI of the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 08D547000 Fell under the circumstances of Article twelve, fraction V of the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. Three-character alphabetic data, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 08D015000 Date of start of operations. 08D053000 Date of letter 1. 08D055000 Date of letter 2. 08D057000 Date of letter 3. 08D060000 Date of resolution 1. 08D062000 Date of resolution 2. 08D064000 Date of resolution 3. 08D066000 Date of sending the multiple information declaration (normal). 08D067000 Date of sending the multiple information declaration (last complementary). 08D074000 Date of presentation of the normal information declaration. 08D075000 Date of presentation of the information declaration (last complementary). 08D240000 Date on which the merger took effect. 08D264000 Date on which the spin-off took effect. 08D310000 Date of start of liquidation.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 157 08D380000 Date of authorization to apply the ISR tax incentive. 08D384000 Date on which the ISR tax incentive ceased to apply due to any of the aforementioned circumstances. 08D387000 (1) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D390000 (2) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D393000 (3) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D396000 (4) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D399000 (5) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D402000 (6) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D405000 (7) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D408000 (8) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D411000 (9) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D414000 (10) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D417000 (11) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D420000 (12) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D430000 Date of presentation of the annual collaboration report to the real-time verification program. 08D434000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 08D439000 Date on which the VAT incentive ceased to apply. 08D444000 (1) date of presentation of the payment of withheld VAT. 08D447000 (2) date of presentation of the payment of withheld VAT. 08D450000 (3) date of presentation of the payment of withheld VAT. 08D453000 (4) date of presentation of the payment of withheld VAT. 08D456000 (5) date of presentation of the payment of withheld VAT. 08D459000 (6) date of presentation of the payment of withheld VAT. 08D462000 (7) date of presentation of the payment of withheld VAT. 08D465000 (8) date of presentation of the payment of withheld VAT. 08D468000 (9) date of presentation of the payment of withheld VAT. 08D471000 (10) date of presentation of the payment of withheld VAT. 08D474000 (11) date of presentation of the payment of withheld VAT. 08D477000 (12) date of presentation of the payment of withheld VAT. 08D487000 Date of authorization to apply the ISR tax incentive. 08D491000 Date on which the ISR tax incentive ceased to apply due to any of the aforementioned circumstances. 08D494000 (1) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied.

158 DIARIO OFICIAL Viernes 2 de febrero de 2024 08D497000 (2) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D500000 (3) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D503000 (4) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D506000 (5) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D509000 (6) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D512000 (7) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D515000 (8) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D518000 (9) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D521000 (10) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D524000 (11) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D527000 (12) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D537000 Date of presentation of the annual collaboration report to the real-time verification program. 08D541000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 08D546000 Date on which the VAT incentive ceased to apply. 08D551000 (1) date of presentation of the payment of withheld VAT. 08D554000 (2) date of presentation of the payment of withheld VAT. 08D557000 (3) date of presentation of the payment of withheld VAT. 08D560000 (4) date of presentation of the payment of withheld VAT. 08D563000 (5) date of presentation of the payment of withheld VAT. 08D566000 (6) date of presentation of the payment of withheld VAT. 08D569000 (7) date of presentation of the payment of withheld VAT. 08D572000 (8) date of presentation of the payment of withheld VAT. 08D575000 (9) date of presentation of the payment of withheld VAT. 08D578000 (10) date of presentation of the payment of withheld VAT. 08D581000 (11) date of presentation of the payment of withheld VAT. 08D584000 (12) date of presentation of the payment of withheld VAT. Date data for the letter, resolution, when the merger or spin-off took effect, the start of liquidation, date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied, and date of presentation of the payment of withheld VAT, both from the Decree on fiscal incentives for the northern border region and southern border region. These data will be composed of ten alphanumeric characters corresponding to the date of the letter, resolution, and sending of the multiple information declaration (two for the day, two for the month, and four for the year separated by slashes /). 08D040000 Name of the issuer of the shares that were disposed of. 08D048000 Specify the criterion number(s). 08D052000 Number of letter 1. 08D054000 Number of letter 2.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 159 08D056000 Number of letter 3. 08D059000 Number of resolution 1. 08D061000 Number of resolution 2. 08D063000 Number of resolution 3. 08D069000 Identification number (field 1). 08D070000 Identification number (field 2). 08D071000 Identification number (field 3). 08D072000 Identification number (field 4). 08D073000 Identification number (field 5). 08D379000 Number of letter of authorization to apply the ISR tax incentive. 08D381000 Number or registration key in the Beneficiary Registry of the incentive for the northern border region. 08D422000 Indicate if the applied tax incentive is by domicile, branch, establishment, or other. 08D427000 Benefit obtained, derived from the application of the applied tax incentive. 08D431000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 08D482000 In case of affirmative response to the previous index, indicate which one. 08D486000 Number of letter of authorization to apply the ISR tax incentive. 08D488000 Number or registration key in the Beneficiary Registry of the incentive for the southern border region. 08D529000 Indicate if the applied tax incentive is by domicile, branch, establishment, or other. 08D534000 Benefit obtained, derived from the application of the applied tax incentive. 08D538000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 08D008000 RFC of the partner in the participation association. 08D028000 RFC 1 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 08D029000 RFC 2 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 08D030000 RFC 3 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 08D031000 RFC 4 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 08D032000 RFC 5 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 08D083000 (RFC) specify previous name. 08D084000 (RFC) specify previous name. 08D085000 (RFC) specify previous name. 08D086000 (RFC) specify previous name. 08D087000 (RFC) specify previous name. 08D113000 (RFC) specify name of outsourcing company. 08D114000 (RFC) specify name of outsourcing company. 08D115000 (RFC) specify name of outsourcing company. 08D116000 (RFC) specify name of outsourcing company. 08D117000 (RFC) specify name of outsourcing company. 08D243000 Merged 1: RFC. 08D245000 Merged 2: RFC. 08D247000 Merged 3: RFC.

160 DIARIO OFICIAL Viernes 2 de febrero de 2024 08D249000 Merged 4: RFC. 08D251000 Merged 5: RFC. 08D253000 Merged 6: RFC. 08D255000 Merged 7: RFC. 08D257000 Merged 8: RFC. 08D259000 Merged 9: RFC. 08D261000 Merged 10: RFC. 08D266000 Spin-off 1: RFC. 08D270000 Spin-off 2: RFC. 08D274000 Spin-off 3: RFC. 08D278000 Spin-off 4: RFC. 08D282000 Spin-off 5: RFC 08D286000 Spin-off 6: RFC. 08D290000 Spin-off 7: RFC. 08D294000 Spin-off 8: RFC. 08D298000 Spin-off 9: RFC. 08D302000 Spin-off 10: RFC 08D306000 Spinner: RFC. 08D311000 (RFC) liquidator 1 specify name, denomination, or corporate name. 08D312000 (RFC) liquidator 2 specify name, denomination, or corporate name. 08D313000 (RFC) liquidator 3 specify name, denomination, or corporate name. Data, RFC. Data of 13 alphanumeric characters maximum composed of: Four letters for individuals; or hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for year, two for month, and two for day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character). 08D169000 Name of buyer 1. 08D171000 Name of buyer 2. 08D173000 Name of buyer 3. 08D175000 Name of buyer 4. 08D177000 Name of buyer 5. 08D242000 Merging entity: denomination or corporate name. 08D244000 Merged 1: denomination or corporate name. 08D246000 Merged 2: denomination or corporate name. 08D249000 Merged 3: denomination or corporate name. 08D250000 Merged 4: denomination or corporate name. 08D252000 Merged 5: denomination or corporate name. 08D254000 Merged 6: denomination or corporate name. 08D256000 Merged 7: denomination or corporate name. 08D258000 Merged 8: denomination or corporate name. 08D260000 Merged 9: denomination or corporate name. 08D262000 Merged 10: denomination or corporate name.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 161 08D432000 Place of presentation of the annual collaboration report to the real-time verification program. 08D539000 Place of presentation of the annual collaboration report to the real-time verification program. Data, settlor: denomination or corporate name, trustee: denomination or corporate name, beneficiary: denomination or corporate name, merging entity: denomination or corporate name, merged: denomination or corporate name, name of the integrating society, and place of presentation of the annual collaboration report to the real-time verification program. Alphanumeric character data. Alphabetic characters only in uppercase. 08D083000 (specify). 08D084000 (specify). 08D085000 (specify). 08D086000 (specify). 08D087000 (specify). For the purposes of these indices, data referring to the concept of Others will be noted in the concept. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 08D042000 Sale price of the disposed shares. 08D043000 Amount of profit or (loss) determined by the disposal of shares. 08D046000 In case your answer to the previous question is affirmative, indicate the amount of the loss from share disposal updated to the end of the fiscal year. 08D105000 Number of workers. 08D106000 Total of ISR withheld and paid for salaries. 08D107000 Total of ISR withheld and paid for assimilated salaries. 08D108000 Employment subsidy delivered in cash to workers during the fiscal year. 08D109000 Total income from salaries and wages and assimilated concepts. 08D110000 Total exempt income from salaries and wages. 08D129000 Amount of VAT that originated said operation. 08D179000 Total income from sale of shares. 08D180000 Total income from sale of intangibles. 08D181000 Total average cost of disposed shares. 08D182000 Total amount of the original adjusted investment. 08D184000 Amount of payment for the operation. 08D186000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest for the purposes of Article 8 of the Income Tax Law. 08D187000 Deductible amount from financial derivative operations agreed outside recognized markets. 08D191000 Amount of refund or capital reduction effected. 08D192000 Income tax for the purposes of Article 78, fraction I of the Income Tax Law. 08D193000 Income tax for the purposes of Article 78, fraction II of the Income Tax Law. 08D234000 Amount of debt generating interest charges. 08D267000 Asset value: 08D268000 Liability value: 08D269000 Share capital value: 08D271000 Asset value:

162 DIARIO OFICIAL Viernes 2 de febrero de 2024 08D272000 Liability value: 08D273000 Share capital value: 08D275000 Asset value: 08D276000 Liability value: 08D277000 Share capital value: 08D279000 Asset value: 08D280000 Liability value: 08D281000 Share capital value: 08D283000 Asset value: 08D284000 Liability value: 08D285000 Share capital value: 08D287000 Asset value: 08D288000 Liability value: 08D289000 Share capital value: 08D291000 Asset value: 08D292000 Liability value: 08D293000 Share capital value: 08D295000 Asset value: 08D296000 Liability value: 08D297000 Share capital value: 08D299000 Asset value: 08D300000 Liability value: 08D301000 Share capital value: 08D303000 Asset value: 08D304000 Liability value: 08D305000 Share capital value: 08D307000 Asset value: 08D308000 Liability value: 08D309000 Share capital value: 08D321000 Indicate the amount of the corresponding accumulation. 08D323000 In case of affirmative, indicate the amount of the corresponding deduction. 08D325000 In case of affirmative, indicate the corresponding amount. 08D330000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 08D331000 Amount of ISR paid abroad from source of wealth abroad. 08D332000 Amount of non-creditable and non-deductible ISR for the purposes of Article 5 of the Income Tax Law. 08D341000 Total of accumulative or taxable income in the fiscal year from REFIPRES. 08D343000 Amount of tax credit paid abroad. 08D345000 Amount of tax credit on income withheld. 08D347000 Amount of tax on income subject to REFIPRES. 08D348000 Amount of dividends or profits subject to preferential tax regimes for the purposes of the tenth paragraph of Article 177 of the Income Tax Law. 08D388000 (1) amount paid in the complementary declaration. 08D391000 (2) amount paid in the complementary declaration. 08D394000 (3) amount paid in the complementary declaration.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 163 08D397000 (4) amount paid in the complementary declaration. 08D400000 (5) amount paid in the complementary declaration. 08D403000 (6) amount paid in the complementary declaration. 08D406000 (7) amount paid in the complementary declaration. 08D409000 (8) amount paid in the complementary declaration. 08D412000 (9) amount paid in the complementary declaration. 08D415000 (10) amount paid in the complementary declaration. 08D418000 (11) amount paid in the complementary declaration. 08D421000 (12) amount paid in the complementary declaration. 08D428000 Amount of the benefit. 08D445000 (1) amount paid. 08D448000 (2) amount paid. 08D451000 (3) amount paid. 08D454000 (4) amount paid. 08D457000 (5) amount paid. 08D460000 (6) amount paid. 08D463000 (7) amount paid. 08D466000 (8) amount paid. 08D469000 (9) amount paid. 08D472000 (10) amount paid. 08D475000 (11) amount paid. 08D478000 (12) amount paid. 08D495000 (1) amount paid in the complementary declaration. 08D498000 (2) amount paid in the complementary declaration. 08D501000 (3) amount paid in the complementary declaration. 08D504000 (4) amount paid in the complementary declaration. 08D507000 (5) amount paid in the complementary declaration. 08D510000 (6) amount paid in the complementary declaration. 08D513000 (7) amount paid in the complementary declaration. 08D516000 (8) amount paid in the complementary declaration. 08D519000 (9) amount paid in the complementary declaration. 08D522000 (10) amount paid in the complementary declaration. 08D525000 (11) amount paid in the complementary declaration. 08D528000 (12) amount paid in the complementary declaration. 08D535000 Amount of the benefit. 08D552000 (1) amount paid. 08D555000 (2) amount paid. 08D558000 (3) amount paid. 08D561000 (4) amount paid. 08D564000 (5) amount paid. 08D567000 (6) amount paid. 08D570000 (7) amount paid. 08D573000 (8) amount paid. 08D576000 (9) amount paid. 08D579000 (10 amount paid. 08D582000 (11) amount paid. 08D585000 (12) amount paid.

164 OFFICIAL GAZETTE Friday, February 2, 2024 For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, with the sign preceding the amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of the digits 0 to 9. The indicative amount figures must be recorded in pesos, not in thousands of pesos. 08D041000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 08D377000 Indicate the percentage that the income of the immediately preceding fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of it. 08D484000 Indicate the percentage that the income of the immediately preceding fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of it. Percentage data. Numeric character data with two decimal places. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of the digits 0 to 9, as well as the decimal point. 08D386000 (1) corresponding to the month of: 08D389000 (2) corresponding to the month of: 08D392000 (3) corresponding to the month of: 08D395000 (4) corresponding to the month of: 08D398000 (5) corresponding to the month of: 08D401000 (6) corresponding to the month of: 08D404000 (7) corresponding to the month of: 08D407000 (8) corresponding to the month of: 08D410000 (9) corresponding to the month of: 08D413000 (10) corresponding to the month of: 08D416000 (11) corresponding to the month of: 08D419000 (12) corresponding to the month of: 08D443000 (1) corresponding to the month of: 08D446000 (2) corresponding to the month of: 08D449000 (3) corresponding to the month of: 08D452000 (4) corresponding to the month of: 08D455000 (5) corresponding to the month of: 08D458000 (6) corresponding to the month of: 08D461000 (7) corresponding to the month of: 08D464000 (8) corresponding to the month of: 08D467000 (9) corresponding to the month of: 08D470000 (10) corresponding to the month of: 08D473000 (11) corresponding to the month of: 08D476000 (12) corresponding to the month of: 08D493000 (1) corresponding to the month of: 08D496000 (2) corresponding to the month of: 08D499000 (3) corresponding to the month of: 08D502000 (4) corresponding to the month of: 08D505000 (5) corresponding to the month of:

Friday, February 2, 2024 OFFICIAL GAZETTE 165 08D508000 (6) corresponding to the month of: 08D511000 (7) corresponding to the month of: 08D514000 (8) corresponding to the month of: 08D517000 (9) corresponding to the month of: 08D520000 (10) corresponding to the month of: 08D523000 (11) corresponding to the month of: 08D526000 (12) corresponding to the month of: 08D550000 (1) corresponding to the month of: 08D553000 (2) corresponding to the month of: 08D556000 (3) corresponding to the month of: 08D559000 (4) corresponding to the month of: 08D562000 (5) corresponding to the month of: 08D565000 (6) corresponding to the month of: 08D568000 (7) corresponding to the month of: 08D571000 (8) corresponding to the month of: 08D574000 (9) corresponding to the month of: 08D577000 (10) corresponding to the month of: 08D580000 (11) corresponding to the month of: 08D583000 (12) corresponding to the month of: Data automatically assigned by the ISSIF application (32-H CFF) once selected from a list (catalog). Indicate the month of filing of the complementary declaration regarding the provisional payment in which the stimulus was applied and the month of filing of the full payment of the withheld VAT, both from the Decree on tax stimuli for the northern and southern border regions. Annex Data to be provided 1- Statement of financial position. 2023, 2022 and variation in pesos with respect to the previous fiscal year. 2- Statement of comprehensive income. Total 2023, related parties 2023, non-related parties 2023, total 2022, related parties 2022 and non-related parties 2022. 3- Statement of changes in the equity of the foreign head office in the permanent establishment. Equity of the head office of the permanent establishment abroad, net profit, net loss, retained earnings from previous years, accumulated losses from previous years, other comprehensive income (debtor), other comprehensive income (creditor), excess in the update of equity, insufficiency in the update of equity, result from holding non-monetary assets, other creditor equity accounts, other debtor equity accounts and total equity. 4- Statement of cash flows. 2023 and 2022. 5- Analytical integration of sales or net income. 2023, 2022, variation in pesos with respect to the previous fiscal year, related parties 2023, non-related parties 2023, related parties 2022, non-related parties 2022, total taxable for Income Tax (ISR) 2023, total non-taxable for ISR 2023, total taxable for ISR 2022 and total non-taxable for ISR 2022. 6- Determination of the cost of goods sold for accounting and income tax purposes. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022 and non-related parties 2022.

166 OFFICIAL GAZETTE Friday, February 2, 2024 Annex Data to be provided 7- Comparative analysis of expense sub-accounts. Manufacturing expenses 2023, manufacturing expenses 2022, manufacturing expenses: variation in pesos with respect to the previous fiscal year, manufacturing expenses: related parties 2023, manufacturing expenses: non-related parties 2023, manufacturing expenses: related parties 2022, manufacturing expenses: non-related parties 2022, sales expenses 2023, sales expenses 2022, sales expenses: variation in pesos with respect to the previous fiscal year, sales expenses: related parties 2023, sales expenses: non-related parties 2023, sales expenses: related parties 2022, sales expenses: non-related parties 2022, administrative expenses 2023, administrative expenses 2022, administrative expenses: variation in pesos with respect to the previous fiscal year, administrative expenses: related parties 2023, administrative expenses: non-related parties 2023, administrative expenses: related parties 2022, administrative expenses: non-related parties 2022, general expenses 2023, general expenses 2022, general expenses: variation in pesos with respect to the previous fiscal year, general expenses: related parties 2023, general expenses: non-related parties 2023, general expenses: related parties 2022, general expenses: non-related parties 2022, expenses prorated by the foreign head office 2023, expenses prorated by the foreign head office 2022, expenses prorated by the foreign head office: variation in pesos with respect to the previous fiscal year, expenses prorated by the foreign head office: related parties 2023, expenses prorated by the foreign head office: non-related parties 2023, expenses prorated by the foreign head office: related parties 2022, expenses prorated by the foreign head office: non-related parties 2022, total 2023, total 2022, total related parties 2023, total non-related parties 2023, total related parties 2022, total non-related parties 2022, total deductible for ISR 2023, total deductible for ISR 2022, total non-deductible for ISR 2023 and total non-deductible for ISR 2022. 8- Comparative analysis of the sub-accounts of the comprehensive financing result. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022, non-related parties 2022, taxable or deductible for ISR: 2023, taxable or deductible for ISR: 2022; non-taxable or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 and non-taxable or not subject to ISR (income) non-deductible (expenses) for ISR: 2022. 9- List of contributions due from the taxpayer as the direct subject or in their capacity as a withholding agent. Taxable base, contribution determined by audit due or in favor, contribution due or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 10- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from previous years, total contributions to be paid and amount of the contribution in litigation.

Friday, February 2, 2024 OFFICIAL GAZETTE 167 Annex Data to be provided 11- Reconciliation between accounting and fiscal result for income tax purposes. 2023, 2022 and variation in pesos with respect to the previous fiscal year. 12- Derivative financial operations contracted with residents abroad. Contracted amount, fiscal effect it had in the year income (deduction), amount of the fiscal effect it had in the year, agreed value on the underlying and indicate the amount of taxable income or (authorized deduction) generated. 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of the investment, amount of profits (losses) from previous years in the percentage of participation, amount of profit (loss) of the year in the percentage of participation and value of the investment. 14- Reconciliation between Income according to Statement of Comprehensive Income and those taxable for income tax purposes and the Total of Acts or Activities for Value Added Tax (VAT) purposes. 2023, 2022 and variation in pesos with respect to the previous fiscal year. 15- Transactions with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's tax adjustment so that the operation is considered agreed upon as with independent parties in comparable operations and modified amount, ISR withheld. 17- Informative Data. Amount. 18- Operations carried out with residents abroad. Amount of the operation, ISR withheld determined by audit, ISR withheld paid and difference. 19- Investments. Value of the investment balance pending to be deducted at the beginning of the year, plus: MOI of acquisitions during the year, less: disposals and/or write-offs in the year, less: deduction in the year, less: immediate deduction in the year and balance pending to be deducted at the end of the year. 20- Accounts and documents receivable and payable in national and foreign currency. Balance in foreign currency and balance in national currency. 21- Loans. Outstanding loan balance on December 31, 2022, total amount of interest paid and/or due, ISR withheld in the year, outstanding balance on December 31, 2023 and total amount of interest deducted in the audited year. 23- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in shareholding participation, total taxable or taxable income in the year, direct participation or average indirect participation per day of the taxpayer in the year (percentage): amount, contributions and reimbursements: total amount of investments or contributions made during the year, contributions and reimbursements: total amount of capital reimbursements received during the year, data of the entity located in a preferential tax regime: total fiscal profits or losses of the year, data of the entity located in a preferential tax regime: total distributed profits in the year, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime: total amount of assets subject to business activity and income tax subject to REFIPRES.

168 OFFICIAL GAZETTE Friday, February 2, 2024 Annex Data to be provided 24- Reconciliation between accounting and fiscal result for income tax purposes determination of the deduction of the proportional part of the average expense that by its operations the company resident abroad engaged in international air or land transport had in the same year, considering the head office and all its establishments article 26, fourth and fifth paragraphs LISR. Total. 25- Information on Value Added Tax (VAT) of Residents abroad who provide international air transport of persons services covered by tickets sold by another airline. January, February, March, April, May, June, July, August, September, October, November, December and total. 26- Data of the airline that sells the tickets covering the international air transport of persons service. Amount invoiced in pesos without VAT, amount of VAT invoiced in pesos, amount charged in pesos without VAT and amount of VAT charged in pesos. 27- Deduction of net interest of the year (article 28, fraction XXXII of the LISR). Amount of taxable income of the previous fiscal year of each of the group members or each related party, amount of taxable income of the previous fiscal year of the taxpayer, total taxable income of the previous fiscal year of the taxpayer and all group members or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending deduction from previous years (applicable from 2021 year), total interest income accrued, net interest, fiscal profit (loss), total accrued interest deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit and non-deductible interest. Note: The order of this data is only informative, for capture refer to the guide format. For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, with the sign preceding the amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of the digits 0 to 9. The indicative amount figures must be recorded in pesos, not in thousands of pesos. Annex Data to be provided 1- Statement of financial position. Explain variation. 5- Analytical integration of sales or net income. Explain variation. 7- Comparative analysis of expense sub-accounts. Manufacturing expenses: explain variation, sales expenses: explain variation, administrative expenses: explain variation, general expenses: explain variation and expenses prorated by the foreign head office: explain variation.

Friday, February 2, 2024 OFFICIAL GAZETTE 169 Annex Data to be provided 11- Reconciliation between accounting and fiscal result for income tax purposes. Explain variation. 14- Reconciliation between Audited Income according to Statement of Comprehensive Income and those taxable for income tax purposes and the Total of Acts or Activities for Value Added Tax (VAT) purposes. Explain variation. Alphanumeric character data. These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to be provided 4.1- Notes to the financial statements. Text referring to the notes to the financial statements. 9.1 Declaration. Text referring to the declaration. Alphanumeric character data. These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to be provided 9- List of contributions due from the taxpayer as the direct subject or in their capacity as a withholding agent. Rate, tariff or fee. 12- Derivative financial operations contracted with Residents Abroad. % withholding on the gain. 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 15- Transactions with related parties. Rate. 18- Operations carried out with residents abroad. Rate. 21- Loans. Interest rate percentage and ISR withholding rate. 23- Operations subject to preferential tax regimes. Effective rate of income tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the year (percentage): percentage and preferential rate by treaty. 27- Deduction of net interest of the year (article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimal places, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of the digits 0 to 9. Annex Data to be provided 22- Integration of fiscal losses from previous years. 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, and 2013.

170 OFFICIAL GAZETTE Friday, February 2, 2024 For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data with four decimal places. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of the digits 0 to 9. Annex Data to be provided 10- List of contributions to be paid. Credit institution or SAT and payment in installments (data of the free writing): receiving administration. 12- Derivative financial operations contracted with Residents Abroad. Country of residence, type of contracted operation, debt or capital, type of currency, type of underlying, in case that in the "type of underlying" column you selected "others" specify concept, indicate if before the maturity of the term you carried out, in case that you liquidated by celebrating a contrary operation, indicate the reasons, indicate if you obtained the benefit of treaties to avoid double taxation (yes or no) and indicate if it was contracted with a related party (yes or no). 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Fiscal residence country of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 15- Transactions with related parties. Type of operation, in case that in the Type of operation column, you selected any of the concepts of Other income or Other payments, specify concept, country of residence, transfer pricing method applied, the operation involves unique and valuable contributions (yes or no), the operation is agreed upon as with independent parties in comparable operations (yes or no) were the values of acts or activities for VAT, or rather, creditable VAT (deductions) modified as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023) (yes or no) and indicate if you obtained the benefit of treaties to avoid double taxation (yes, no, n/a), there was withholding and full payment of ISR for this operation. 18- Operations carried out with residents abroad. Type of operation, in case that in the Type of operation column, you selected any of the concepts of Other income or Other payments, specify concept, country of residence, Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), carried out withholding and full payment for this operation (yes or no) and applied the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no). 20- Accounts and documents receivable and payable in national and foreign currency. Country of residence, type of currency, age of the receivable and payable account (months), indicate if the account comes from a merger, spin-off of societies or assignment of rights or obligations, most important concept that originated the balance, in case that in the Most important concept that originated the balance column, you selected any of the concepts of Other debtor or Other creditor, specify concept, indicate if it is a related party (yes or no), generated interest (yes or no) and indicate if the receivable or payable account is covered by any derivative financial instrument (yes or no).

Friday, February 2, 2024 OFFICIAL GAZETTE 171

Annex Data to be Provided

21- Loans. Type of financing; if in the Type of financing column you selected the concept Other, specify concept; was the effective beneficiary of the interest (yes or no); number of registration of the creditor resident abroad before the SAT valid during the fiscal year; country of residence for tax purposes; type of currency; denomination of the interest rate; frequency of interest payment due date; if in the column Frequency of interest payment due date you selected the concept Other, specify concept; did you guarantee the loan (yes or no); destination of the borrowed capital and did you make placements abroad (yes or no).

23- Operations subject to preferential tax regimes. Country of tax residence; type of currency of the country of tax residence; type of operation; if in the column Type of operation you selected any of the concepts Other income or Other payments, specify concept; is the accounting available to the authority (yes or no); does it have any intermediary entity (yes or no); in the case of income generated in participation with other entities, do you have information on the entity that generated income by participation with other entities (yes or no); in the case of income generated in participation with other entities, activity carried out by the entity in which you participate; operations with trusts or with the entity or foreign fiscally transparent legal figure; indicate if the information is for the case of income generated in trusts and similar (yes or no); operations with trusts or with the entity or foreign fiscally transparent legal figure; description of the purpose of the trust; capacity in which you participate in the trust or in the entity or foreign fiscally transparent legal figure; and indicate if you used a tax rate or exemption provided in any treaty that Mexico has entered into to avoid double taxation.

Alphanumeric character data. Alphabetic characters only in uppercase. These texts may not contain special signs (commas, brackets, parentheses, etc.).

Annex Data to be Provided

10- List of contributions to be paid. Number of the operation; payment in installments (data from the free-form document): folio number; and payment in installments authorization letter: number.

21- Loans. Number of authorization letter from the CNBV of the public offering abroad of securities issued in Mexico. For the purposes of this data, figures referring to the indicated data will be recorded.

Alphanumeric character data. Alphabetic characters only in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

Annex Data to be Provided

10- List of contributions to be paid. Payment date, payment in installments (data from the free-form document): presentation date; and payment in installments authorization letter: date.

12- Derivative financial operations contracted with Residents Abroad. Date of celebration of the contract that gave rise to the operation; date of celebration of the most recent addendum to the contract; origin and validity: from, to.

172 OFFICIAL GAZETTE Friday, February 2, 2024

Annex Data to be Provided

13- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in your subsidiary.

21- Loans. Validity of the loan: from and to.

23- Operations subject to preferential tax regimes. Trust or entity or foreign fiscally transparent legal figure: validity from and Trust or entity or foreign fiscally transparent legal figure: validity to.

Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example: 17/04/2023). These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits from 0 to 9 and the slash /.

Annex Data to be Provided

12- Derivative financial operations contracted with Residents Abroad. Tax identification number.

13- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number.

15- Operations with related parties. Tax identification number or RFC.

18- Operations carried out with residents abroad. Tax identification number.

20- Accounts and documents receivable and payable in national and foreign currency. Tax identification number.

21- Loans. Tax identification number or RFC and number of registration of the creditor resident abroad before the SAT valid during the audited fiscal year.

23- Operations subject to preferential tax regimes. Tax identification number.

27- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the group members or each related party. Tax identification number and number of registration of the creditor resident abroad before the SAT. Data, tax identification registration of the country of residence.

Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

RFC Data, RFC of the related party. Data of maximum 13 alphanumeric characters, composed of: Four letters for individuals, or hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character).

Annex Data to be Provided

1- Statement of financial position. Percentage in relation to total assets (fiscal year), percentage in relation to total assets (previous fiscal year), and percentage of variation in pesos with respect to the previous fiscal year.

5- Analytical integration of sales or net income. Percentage in relation to total updated sales or net income (fiscal year), percentage in relation to total updated sales or net income (previous fiscal year), and percentage of variation in pesos with respect to the previous fiscal year.

Friday, February 2, 2024 OFFICIAL GAZETTE 173

Annex Data to be Provided

7- Comparative analysis of expense sub-accounts. Manufacturing expenses: percentage in relation to total updated expenses (fiscal year), manufacturing expenses: percentage in relation to total updated expenses (previous fiscal year), manufacturing expenses: percentage of variation in pesos with respect to the previous fiscal year, selling expenses: percentage in relation to total updated expenses (fiscal year), selling expenses: percentage in relation to total updated expenses (previous fiscal year), selling expenses: percentage of variation in pesos with respect to the previous fiscal year, administrative expenses: percentage in relation to total updated expenses (fiscal year), administrative expenses: percentage in relation to total updated expenses (previous fiscal year), administrative expenses: percentage of variation in pesos with respect to the previous fiscal year, general expenses: percentage in relation to total updated expenses (fiscal year), general expenses: percentage in relation to total updated expenses (previous fiscal year), general expenses: percentage of variation in pesos with respect to the previous fiscal year, expenses prorated by the foreign central office: percentage in relation to total updated expenses (fiscal year), expenses prorated by the foreign central office: percentage in relation to total updated expenses (previous fiscal year), and expenses prorated by the foreign central office: percentage of variation in pesos with respect to the previous fiscal year.

11- Income tax reconciliation between accounting and tax results for income tax purposes. Percentage in relation to total assets (fiscal year), percentage in relation to total assets (previous fiscal year), and percentage of variation in pesos with respect to the previous fiscal year.

14- Reconciliation between Audited Income according to the Statement of Comprehensive Income and accumulations for income tax purposes and Total Acts or Activities for VAT purposes. Percentage in relation to total assets (fiscal year), percentage in relation to total assets (previous fiscal year), and percentage of variation in pesos with respect to the previous fiscal year. For the purposes of this data, figures referring to the indicated data will be recorded.

Numeric character data with four decimal places. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9, as well as the decimal point.

Annex Data to be Provided

26- Data of the airline that sells tickets covering international air passenger transport services. Name, corporate name or business name, RFC, tax domicile. Name, corporate name or business name. Data, full name of the airline that sells tickets covering international air passenger transport services. Alphanumeric character data (maximum 100 characters). Use only uppercase letters.

RFC Data, RFC of the airline that sells tickets covering international air passenger transport services. Data of maximum 13 alphanumeric characters, composed of:

174 OFFICIAL GAZETTE Friday, February 2, 2024

Hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character).

Tax domicile: Street, exterior and interior number. Data, full street and number. Alphanumeric character data (maximum 100 characters). Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). Neighborhood. Data, full neighborhood. Alphanumeric character data (maximum 100 characters). Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). Borough or municipality. Data, full borough or municipality. Alphabetic character data (maximum 100 characters). Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). City or town. Data, full city or town. Alphabetic character data (maximum 100 characters). Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). Postal code. 5-digit numeric data without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. State. Data, full state. Alphabetic character data (maximum 100 characters). Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). Phone. Maximum 15 alphanumeric character data. This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) it must consist only of digits from 0 to 9. Email. Alphanumeric character data. Alphabetic characters may be written in lowercase. This data may contain special signs (periods, hyphens, at sign, etc.).

F Data applicable to the tax audit of: F Integrating and integrated societies Identification Data Data to be provided: Taxpayer, public accountant, and legal representative.

28A000000 RFC (of the taxpayer). 28B000000 RFC (of the public accountant). 28B015000 RFC (of the firm). 28C000000 RFC (of the legal representative).

Friday, February 2, 2024 OFFICIAL GAZETTE 175

Data, RFC of the taxpayer and of the legal representative. Data of maximum 13 alphanumeric characters, composed of: four letters for individuals; or hyphen and three letters for legal entities. six numeric characters corresponding to the date, (two characters for year, two for month, and two for the day). three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101xx8. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character).

28A001000 Corporate name or business name. 28B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 28B014000 Name (of the firm). 28C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer and of the legal representative. Alphanumeric character data. Alphabetic characters only in uppercase.

28B002000 CURP (of the public accountant). 28C004000 CURP (of the legal representative). Data of maximum 18 alphanumeric characters, composed of: Four alphabetic characters. Six numeric characters. Six alphabetic characters. One alphabetic or numeric character. One numeric character. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

Tax domicile of the taxpayer, of the public accountant, and of the legal representative: 28A002000 Federal entity (of the taxpayer). 28B004000 Federal entity (of the public accountant). 28C005000 Federal entity (of the legal representative). Data chosen from a list (catalog).

28A003000 Borough or municipality (of the taxpayer). 28B005000 Borough or municipality (of the public accountant). 28C006000 Borough or municipality (of the legal representative). Data, full borough or municipality. Alphabetic character data in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

28A004000 Neighborhood or locality (of the taxpayer). 28B006000 Neighborhood or locality (of the public accountant). 28C007000 Neighborhood or locality (of the legal representative). Data, full neighborhood or locality. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

28A005000 Postal code (of the taxpayer). 28B007000 Postal code (of the public accountant). 28C008000 Postal code (of the legal representative).

176 OFFICIAL GAZETTE Friday, February 2, 2024

Data, full postal code. Numeric character data. This data may not contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

28A006000 Street, exterior and interior number (of the taxpayer). 28B008000 Street, exterior and interior number (of the public accountant). 28C009000 Street, exterior and interior number (of the legal representative). Data, full street and number. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

28A007000 City or town (of the taxpayer). 28B009000 City or town (of the public accountant). 28C010000 City or town (of the legal representative). Data, full city or town. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

28A008000 Phone (of the taxpayer). 28B010000 Phone (of the public accountant or of the firm). 28C011000 Phone (of the legal representative). Maximum 15 alphanumeric character data. This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) it must consist only of digits from 0 to 9.

28A009000 Email (of the taxpayer). 28B011000 Email (of the public accountant). 28B012000 Email (of the tax mailbox of the CPA). 28C012000 Email (of the legal representative). Alphanumeric character data. Alphabetic characters may be written in lowercase. This data may contain special signs (periods, hyphens, at sign, etc.).

28A010000 Name of the economic group to which it belongs: Text or name of the economic group, assigned automatically by SIPRED 2023 once the activity key for tax purposes has been selected.

28A011000 Activity key for tax purposes: Economic activity or predominant activity data, also known as business line, assigned automatically by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.).

28C002000 National (legal representative). 28C003000 Foreign (legal representative). Two-character alphabetic data (yes or no). Use of alphabetic characters only in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.).

28C013000 Deed number (legal representative). 28C014000 Notary number (legal representative).

Friday, February 2, 2024 OFFICIAL GAZETTE 177

Maximum 15 and 10 alphanumeric character data without sign, respectively. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

28C015000 Entity in which the notary is located (legal representative). Data, full entity. Alphabetic character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

28C016000 Date of the power of attorney (legal representative). 28C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /).

28B003000 Registration number of the public accountant. 28B016000 Registration number of the firm. For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and to their firm will be recorded. Exact five-digit numeric data, without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

28B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.).

28A012000 Name of the taxpayer (Declaration of the taxpayer or of their legal representative). 28B017000 Name of the public accountant who audited (Declaration of the public accountant who audited). 28C018000 Name of the legal representative (Declaration of the legal representative). Data, full name of the public accountant who audited, of the taxpayer, and of their legal representative, assigned automatically by SIPRED 2023 once the identification data of the taxpayer, of their legal representative, and of the public accountant who audited have been captured.

General Data Data to be provided: Competent authority: 28D000000 Competent authority. 28D001000 Administration. Alphabetic character data, in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

28D002000 Type of society. 28D004000 Obligated or Optional. 28D013000 Type of special taxpayer. 28D018000 Select the costing system you use for tax purposes: 28D023000 Type of opinion. 28D067000 It is about: 28D159000 It was carried out for purposes of: 28D253000 In what capacity did you participate in a merger: 28D277000 In what capacity did you participate in a spin-off. 28D412000 If yes to the previous question, indicate the reason why you ceased to apply the ISR tax incentive. 28D519000 If yes to the previous question, indicate the reason why you ceased to apply the ISR tax incentive.

178 DIARIO OFICIAL Viernes 2 de febrero de 2024

Data assigned automatically by SIPRED 2023 once selected from a list (catalog).

28D014000 Start date of the fiscal year. 28D015000 End date of the fiscal year. 28D016000 Start date of the previous fiscal year. 28D017000 End date of the previous fiscal year. Data of the fiscal year and the previous fiscal year to which the fiscal audit report corresponds. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year, separated by slashes /) and ten for the end date of the fiscal year (two for the day, two for the month, and four for the year, separated by slashes /). Example: Start End 01/01/2023 31/12/2023

28D005000 Opted to audit its financial statements based on taxable income (for the purposes of article 32-A CFF). 28D006000 Opted to audit its financial statements based on the value of its assets (for the purposes of article 32-A CFF). 28D007000 Opted to audit its financial statements based on the number of workers (for the purposes of article 32-A CFF). Data of two alphabetic characters, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).

28D008000 In case of a negative answer to all questions in indices 28D005000, 25D006000, and 28D007000 above, state the reason for presenting the audit report. Alphanumeric character data. This text may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

28D009000 First audit report. 28D010000 It is a company specialized in investment in energy, electricity, and infrastructure assets. 28D011000 Performed construction works. 28D012000 In case of an affirmative answer to the previous index, accumulated income for the purposes of article 17, fraction IV of the LISR. 28D024000 Statement of Cash Flows, used the indirect method (in case of affirmative answer, fill in from index 28040000000000 to 28040049000000 of annex 4). 28D031000 Performed transactions with related parties. 28D032000 If your answer was affirmative in index 28D030000 (must fill in annexes 16 and 17). 28D033000 Performed transactions with national related parties. 28D034000 Performed transactions with foreign related parties. 28D035000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 28D036000 During the year, decreased pending tax losses from previous years to be applied for the purposes of article 9, fraction II of the LISR (in case of affirmative answer, must fill in annex 27). 28D037000 Regarding companies that have had the status of holding companies, decreased the loss from the alienation of shares in any exercise subsequent to 2015 (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR in force from January 1, 2016). 28D038000 In case of an affirmative answer to the previous index, indicate if you liquidated the entire deferred tax (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR in force from January 1, 2016). 28D039000 Applied what is established in rule 11.7.1.20. of the 3a RMF 2016.

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28D040000 Applied what is established in rule 3.23.22. of the RMF 2017. 28D041000 Applied what is established in rule 3.23.15. of the RMF 2018. 28D042000 Applied what is established in rule 3.23.15. of the RMF 2019. 28D043000 Applied what is established in rule 3.23.14. of the RMF 2020. 28D044000 Applied what is established in rule 3.23.14. of the RMF 2021. 28D045000 Applied what is established in rule 3.23.8. of the RMF 2022. 28D046000 Applied what is established in rule 3.23.8. of the RMF 2023. 28D047000 Applied what is established in rule 11.7.1.19. of the 3a RMF 2016. 28D048000 Applied what is established in the fifth transitional provision of the RMF 2017. 28D049000 Applied what is established in the thirtieth transitional provision of the RMF 2018. 28D050000 Indicate if the taxpayer applied the procedures established for the purposes of article 22 of the LISR. 28D055000 Indicate if the acquirer of the alienated shares is a related party. 28D056000 The taxpayer has pending losses from the alienation of shares to be applied at the end of the year. 28D058000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions. 28D060000 Is covered for notification by means of a tax mailbox. 28D063000 Obtained any resolution from the SAT, the SHCP, or the PRODECON that affected its tax situation during the year. 28D072000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU). 28D079000 Has filed any means of defense against tax provisions. 28D082000 Is obliged to disclose reportable schemes for the fiscal year. 28D090000 Celebrated derivative financial operations that had tax effects during the year in the income tax (in case of affirmative answer, must fill in annex 12). 28D091000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (in case of affirmative answer, must fill in annex 13). 28D092000 Carried out operations with residents abroad (in case of affirmative answer, must fill in annex 19). 28D093000 Maintained balances receivable and payable in foreign currency during the year (in case of affirmative answer, must fill in annex 21). 28D094000 Obtained loans during the year (in case of affirmative answer, must fill in annex 22). 28D095000 Has had changes in name or corporate name during the audited fiscal year. 28D096000 In case of an affirmative answer to the previous index, has the notices of change of name or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), as well as specify the previous RFC and names. 28D102000 Has had changes in fiscal domicile during the audited fiscal year. 28D103000 In case of an affirmative answer to the previous index, has all notices of change of fiscal domicile (for the purposes of article 29, fraction IV of the RCFF). 28D104000 Has updated economic activities and obligations during the audited fiscal year. 28D105000 In case of an affirmative answer to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF). 28D106000 For the audited fiscal year, has the notices of opening or closure carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premise or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF).

180 DIARIO OFICIAL Viernes 2 de febrero de 2024

28D107000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 28D108000 Indicate if during the fiscal year its partners, shares, or equivalents were sold by the taxpayer, if it complied for the purposes of article 26, fraction XI of the CFF. 28D109000 Has shareholders resident in the country. 28D110000 In case of an affirmative answer to the previous index, are registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 28D111000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for the purposes of article 27 of the CFF). 28D112000 In case of an affirmative answer to the previous index, are registered in the Federal Taxpayer Registry. 28D113000 Has inventories registered in its accounting. 28D114000 In case of affirmative answer, maintains control of inventories of merchandise, raw materials, work in progress, and finished products as appropriate (for the purposes of article 76, fraction XIV of the LISR). 28D117000 Performed operations with the general public. 28D118000 Has employees. 28D126000 In case of negative answer to the question in index 28D118000, has any personnel service contracts (outsourcing). 28D132000 Alienation of goods. 28D133000 Provision of services. 28D134000 Granting of the use or temporary enjoyment of goods. 28D135000 Dividends obtained from residents abroad without a permanent establishment in Mexico. 28D136000 Dividends obtained from residents abroad subject to preferential tax regimes. 28D137000 Others, in case of affirmative answer, specify below: 28D141000 Obtained loss from the alienation of accounts and documents receivable during the year. 28D142000 The accounts and documents receivable during the year were assigned as part of a restructuring or payment of dividends or profits. 28D144000 Maintained accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF, and 32, fraction I of the LIVA. 28D145000 The supporting documentation of the records or entries is available at its fiscal domicile (for the purposes of article 28, fraction III of the CFF). 28D151000 Journal. 28D152000 Ledger. 28D153000 Minutes of meetings of partners or shareholders. 28D154000 Partners or shareholders. 28D155000 Performed derivative financial operations (for the purposes of article 20 of the LISR). 28D159000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 28D160000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B Bis of the CFF). 28D162000 The taxpayer changed its business model. 28D163000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76, fractions II and XVII of the LISR). 28D184000 Indicate if it alienated shares or intangibles during the year. 28D186000 Is a related party.

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28D188000 Is a related party. 28D190000 Is a related party. 28D192000 Is a related party. 28D194000 Is a related party. 28D199000 Made withholding. 28D201000 In case of having a tax loss in the alienation of shares, presented notice within ten days following the date of the operation. 28D204000 Indicate if it transmitted monetary assets by more than 51%. 28D205000 Indicate if it carried out a refund or reduction of shares. 28D206000 Indicate if it refunded premium on share subscription. 28D210000 Indicate if it carried out a refund or reduction of shares derived from the absorption of financial losses. 28D211000 Be strictly indispensable for the purposes of its activity, with the exception of authorized donations for their deduction by tax provisions (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RLISR). 28D213000 Be covered with fiscal receipts (for the purposes of article 27, fraction III of the LISR, as well as with the applicable rules of the RMF for 2023). 28D214000 Make payments through named checks, credit cards, debit cards, or service cards, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations, or through different forms of extinction of obligations when indicated by tax provisions (for the purposes of articles 27, fraction III of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2023). 28D215000 Be duly registered in accounting (for the purposes of articles 27, fraction IV of the LISR and 44 of the RLISR). 28D216000 Be deducted only once (for the purposes of article 27, fraction IV of the LISR). 28D218000 That in the fiscal receipt, the value added tax appears expressly and separately when applicable (for the purposes of article 27, fraction VI of the LISR). 28D229000 In the case of payments made to commission agents and intermediaries resident abroad, comply with the information and documentation requirements for the purposes of article 52 of the RLISR. 28D230000 That when carrying out the corresponding operations or at the latest on the last day of the year, the requirements that for each particular deduction the LISR establishes were met (for the purposes of articles 27, fraction XVIII of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the RMF for 2023). 28D231000 The fiscal receipts meet the requirements established by tax provisions and were obtained at the latest on the day the declaration should have been presented, and the issue dates corresponded to the year for which the deduction was made (for the purposes of article 27, fraction XVIII of the LISR). 28D242000 All concepts that applied to it for the purposes of article 28 of the LISR were considered non-deductible. 28D249000 In the case of payments made to commission agents and intermediaries resident abroad, comply with the information and documentation requirements for the purposes of article 52 of the RLISR. 28D321000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 28D322000 In case of an affirmative answer to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 28D323000 Was part of a trust for the acquisition or construction of real estate (fibra). 28D324000 In case of an affirmative answer to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR.

182 DIARIO OFICIAL Viernes 2 de febrero de 2024

28D362000 Performed transactions with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (in case of affirmative answer, must fill in annex 24). 28D378000 Considered as effectively collected the counter-prestations when received in cash, goods, or services, even if they corresponded to advances, deposits, or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations that give rise to the counter-prestations (for the purposes of article 1-B of the LIVA). 28D380000 Considered as the value to calculate the tax, the amount effectively collected, as well as the amounts additionally charged or collected from the acquirer for other taxes, duties, normal or late interest, conventional penalties, or any other concept (for the purposes of articles 12, 18, and 23 of the LIVA and 42, 43, 44, and 45 of the RLIVA, as well as with the applicable rules of the RMF for 2023). 28D384000 Applied the option for the purposes of article 5-B of the LIVA in the proration of the tax not identified with taxable activities, for which the 0% rate and exempt activities apply. 28D385000 The credited value added tax corresponded to goods, services, or the use or temporary enjoyment of goods, strictly indispensable in terms of the LISR for the performance of activities other than importation, for which the tax established in this LIVA must be paid or for which the 0% rate applies (for the purposes of article 5, fraction I of the LIVA). 28D386000 The credited value added tax was expressly transferred, appearing separately in the receipts (for the purposes of article 5, fraction II of the LIVA). 28D387000 The transferred value added tax was effectively paid in the month in question (for the purposes of article 5, fraction III of the LIVA). 28D388000 Regarding the transferred value added tax that had been withheld in accordance with article 1-A, it was credited in the payment declaration of the month following the declaration in which the withholding was made (for the purposes of article 5, fraction IV of the LIVA). 28D389000 Regarding the transferred value added tax that had been withheld for the purposes of article 1-A of the LIVA, said withholding was paid in the terms and deadlines established (for the purposes of article 5, fraction IV of the LIVA). 28D390000 The tax that corresponded to expenditures other than investments was credited in its entirety for having carried out activities exclusively for which the tax must be paid, or the 0% rate applies to it (for the purposes of article 5, fraction V, subsection a) of the LIVA). 28D401000 Was obliged to pay the IEPS during the year. 28D402000 Opted to apply the fiscal stimulus in income tax matter from the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 (in case of affirmative answer, must fill in from index 28180116000000 to 28180144000000 of annex 18). 28D404000 Is registered in the Beneficiaries Registry of the stimulus for the northern border region. 28D408000 Ceased to apply the fiscal stimulus in income tax matter indicated in the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018. 28D411000 Presented at the latest in the month following that in which it requested the cancellation, the complementary declarations of provisional payments in which it applied the stimulus and, if applicable, made the payment of the corresponding ISR. 28D449000 The age of the fiscal domicile, or of any branch, establishment, or other in the northern border region is less than 18 months. 28D452000 In addition to the northern border region stimulus, applied another tax treatment that grants it additional benefits or fiscal stimuli, including exemptions or subsidies. 28D455000 Collaborated with the annual real-time verification program referred to in article seven, second paragraph, fraction IV, of the Decree by which the diverse decree of fiscal stimuli northern border region is modified, published in the DOF on December 30, 2020.

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28D459000 Opted to apply the fiscal stimulus in VAT matter indicated in the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018. 28D461000 (a) alienation of goods. 28D462000 (b) provision of independent services. 28D463000 (c) granting of the use or temporary enjoyment of goods. 28D464000 Ceased to apply the fiscal stimulus in VAT matter indicated in the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018. 28D467000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1-A of the VAT Law, in force until August 31, 2021. 28D468000 In case the answer to the previous question is affirmative, indicate if it opted to make the VAT withholding at the reduced rate of 3% of the value of the counter-prestation effectively paid. 28D506000 Is obliged to maintain volumetric control. 28D507000 Is an importer of a specific sector. 28D509000 Opted to apply the fiscal stimulus in income tax matter from the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 (in case of affirmative answer, must fill in from index 28180145000000 to 28180173000000 of annex 18). 28D511000 Is registered in the Beneficiaries Registry of the stimulus for the southern border region. 28D515000 Ceased to apply the fiscal stimulus in income tax matter indicated in the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020. 28D518000 Presented at the latest in the month following that in which it requested the cancellation, the complementary declarations of provisional payments in which it applied the stimulus and, if applicable, made the payment of the corresponding ISR. 28D556000 The age of the fiscal domicile, or of any branch, establishment, or other in the southern border region is less than 18 months. 28D559000 In addition to the southern border region stimulus, applied another tax treatment that grants it additional benefits or fiscal stimuli, including exemptions or subsidies. 28D562000 Collaborated with the annual real-time verification program referred to in article seven, second paragraph, fraction VI of the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020. 28D566000 Opted to apply the fiscal stimulus in VAT matter indicated in the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020. 28D568000 (a) alienation of goods. 28D569000 (b) provision of independent services. 28D570000 (c) granting of the use or temporary enjoyment of goods. 28D571000 Ceased to apply the fiscal stimulus in VAT matter indicated in the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020. 28D574000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1-A of the VAT Law, in force until August 31, 2021. 28D575000 In case the answer to the previous question is affirmative, indicate if it opted to make the VAT withholding at the reduced rate of 3% of the value of the counter-prestation effectively paid. 28D613000 Is obliged to maintain volumetric control. 28D614000 Is an importer of a specific sector. Data of two alphabetic characters, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).

28D065000 The requirements established in the resolution (authorization or consultation) were met. 28D115000 Indicate if it identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire audited fiscal year. 28D116000 Indicate if it verified that the operations with that client or supplier do not have fiscal effect for the purposes of article 69-B of the CFF.

184 DIARIO OFICIAL Viernes 2 de febrero de 2024 28D125000 Created a reserve for pension or retirement funds for personnel or made changes to said fund (for the purposes of article 29 of the Income Tax Law and article 65 of the Income Tax Law Regulations). 28D146000 Regarding commission agents, performed the separation in their accounting and records of the operations carried out on their own account from those carried out on behalf of the principal (for the purposes of article 32 fraction II of the Value Added Tax Law and article 35 of the Value Added Tax Law Regulations). 28D147000 Issued and delivered fiscal receipts (for the purposes of article 32 fraction III of the Value Added Tax Law and articles 20 and 74 of the Value Added Tax Law Regulations). 28D148000 Issued fiscal receipts for the tax withholdings made for the purposes of article 1-A of the Value Added Tax Law (article 32 fraction V of the Value Added Tax Law as well as the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D149000 Provided monthly and in a timely manner to the tax authorities, information on the persons from whom taxes were withheld (for the purposes of article 32 fraction V of the Value Added Tax Law as well as the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D150000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, credit, and transfer of the value added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value added tax was transferred or was transferred to it, including activities for which it was not obligated to pay (for the purposes of article 32 fraction VIII of the Value Added Tax Law, as well as the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D161000 The taxpayer's actions related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 28D164000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the Income Tax Law and the tax withheld (for the purposes of article 76, fraction III of the Income Tax Law). 28D165000 Prepare inventory of goods on hand at the end of the fiscal year (for the purposes of article 76, fraction IV or on a different date in accordance with article 110 of the Income Tax Law Regulations). 28D166000 Keep a record of the operations carried out with securities issued in series (for the purposes of article 76, fraction VIII of the Income Tax Law and 111 of the Income Tax Law Regulations). 28D167000 Make payments of dividends or profits with a non-negotiable named check issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI subsection a) of the Income Tax Law). 28D168000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt indicating the amount, the ISR withheld, in which it is indicated whether the dividends come from any specific account or record (for the purposes of article 76, fraction XI subsection b) of the Income Tax Law). 28D169000 File on time the declaration of operations carried out in the previous calendar year, through trusts through which business activities were carried out in which it intervened (for the purposes of article 76, fraction XIII of the Income Tax Law). 28D170000 Inform the tax authorities as indicated by tax provisions on the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the Income Tax Law). 28D171000 Make known in the ordinary general assembly of shareholders or partners a report in which it is reported on the compliance with its tax obligations for the immediate previous fiscal year (for the purposes of article 76, fraction XIX of the Income Tax Law and 116 of the Income Tax Law Regulations). 28D172000 Inform the tax authorities of the loans, contributions for future capital increases or capital increases received in cash, in national or foreign currency, greater than $600,000.00 (for the purposes of articles 18, fraction XI and 76 fraction XVI of the Income Tax Law, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D173000 Withhold and pay the additional ISR at a rate of 10% on distributed dividends or profits (for the purposes of the second paragraph of article 140 of the Income Tax Law). 28D174000 Alienation of goods (for the purposes of article 17 fraction I of the Income Tax Law, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 185 28D175000 Provision of services (for the purposes of article 17 fraction I of the Income Tax Law, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D176000 Granting of the use or temporary enjoyment of goods (for the purposes of article 17 fraction II of the Income Tax Law). 28D177000 Financial leasing contracts (for the purposes of article 17 fraction III and 40 of the Income Tax Law). 28D178000 Installment sales, agreed price (for the purposes of articles 17 fraction III, and 40 second paragraph of the Income Tax Law). 28D179000 Installment sales, collected price (for the purposes of articles 17 fraction III, and 40 second paragraph of the Income Tax Law). 28D180000 Debts not covered by prescription, forgiveness or notorious practical impossibility of collection (for the purposes of article 17 fraction IV of the Income Tax Law). 28D181000 Real estate construction contracts, where the estimates are authorized or approved for collection (for the purposes of articles 17 penultimate paragraph of the Income Tax Law and 17, 18 and 19 of the Income Tax Law Regulations). 28D182000 Real estate construction contracts, where the estimates are effectively paid (for the purposes of articles 17 of the Income Tax Law and 17, 18 and 19 of the Income Tax Law Regulations). 28D183000 Considered as taxable income of the fiscal year the estimates for the progress of work in accordance with what is provided in article 1.7 of the Decree published in the DOF on December 26, 2013. 28D212000 In the case of donations, complied with all requirements for their deduction (for the purposes of articles 27 fraction I of the Income Tax Law and 36, 37, 38, 107, 108, 124, 125 and 131 of the Income Tax Law Regulations). 28D217000 Comply with obligations regarding withholding and payment of taxes on behalf of third parties, as well as the other formalities established (for the purposes of article 27 fraction V of the Income Tax Law). 28D219000 In the case of interest on borrowed capital, these were invested in the purposes of the business (for the purposes of articles 27 fraction VII of the Income Tax Law and 45 of the Income Tax Law Regulations). 28D220000 For borrowed capital and granting of loans to third parties, the limit established for its deduction was applied (for the purposes of article 27 fraction VII of the Income Tax Law). 28D221000 Payments to natural persons, coordinated legal entities, civil societies or associations, to those who provide domestic services of water supply and garbage collection and to those who obtain donations, were deducted when they were effectively incurred (for the purposes of article 27 fraction VIII of the Income Tax Law). 28D222000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, supervision, advisory or of any other kind, the requirements to which they are subject were met (for the purposes of article 27 fraction IX of the Income Tax Law). 28D223000 In the cases of technical assistance, technology transfer or royalties, it was proven that the person who provided the knowledge had its own technical elements for it, provided them directly and effectively carried out (for the purposes of article 27 fraction X of the Income Tax Law) 28D224000 For social welfare expenses, it was proven that the corresponding benefits were granted generally for the benefit of all workers and that in the case of food vouchers granted to workers, the delivery is carried out through authorized electronic wallets (for the purposes of articles 7 and 27 fraction XI of the Income Tax Law and 46, 47, 48 and 50 of the Income Tax Law Regulations). 28D225000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was proven that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27 fraction XI of the Income Tax Law and 49 of the Income Tax Law Regulations).

186 DIARIO OFICIAL Viernes 2 de febrero de 2024 28D226000 It was proven that the acquisition cost or the interest derived from received credits correspond to those of the market and when they exceeded, the excess was considered non-deductible (for the purposes of article 27 fraction XIII of the Income Tax Law). 28D227000 In the case of import of goods, the legal requirements for its import were met (for the purposes of article 27 fraction XIV of the Income Tax Law and other applicable provisions of customs provisions). 28D228000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period, corresponding, was consummated, or earlier always that there has been a notorious practical impossibility of collection and it can be proven (for the purposes of article 27 fraction XV of the Income Tax Law). 28D232000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of article 27 fraction XVIII of the Income Tax Law). 28D233000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of article 27 fraction XIX of the Income Tax Law and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law, the Income Tax Law is issued, and the Single Rate Corporate Income Tax Law, and the Tax on Cash Deposits Law, published in the DOF on December 11, 2013 are reformed, added and repealed). 28D234000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer itself, the requirements were met (for the purposes of articles 27 fraction XX of the Income Tax Law and 107, 109 and 124 of the Income Tax Law Regulations, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D235000 In the case of investments, applied the percentages authorized by the Income Tax Law. 28D236000 In the case of travel expenses when they were destined for lodging, food, transport, use or temporary enjoyment of automobiles and payment of mileage, complied with the requirements established for their deduction (for the purposes of articles 28 fraction V of the Income Tax Law and 57 and 58 of the Income Tax Law Regulations). 28D237000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, complied with the requirements established for their deduction (for the purposes of article 28 fraction XIII of the Income Tax Law and 60 of the Income Tax Law Regulations). 28D238000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without a labor relationship. 28D239000 In the case of loss from alienation of shares and other securities, as well as financial losses that come from financial operations derived from capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of articles 28 fraction XVII of the Income Tax Law and 219 of the Income Tax Law Regulations, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D240000 In the case of restaurant consumption, the requirements established for their deduction were met (for the purposes of articles 28 fraction XX of the Income Tax Law and 61 of the Income Tax Law Regulations). 28D241000 For the determination of deductions for investments in automobiles and airplanes, the original amount of the investment was considered the maximum amount authorized by Law (for the purposes of article 36 fractions II and III respectively of the Income Tax Law). 28D243000 In the case of interest derived from debt, the requirements established for its deduction were met (for the purposes of article 28 fraction XXVII of the Income Tax Law). 28D244000 In the case of net interest of the fiscal year, the requirements established for its deduction were met (for the purposes of article 28 fraction XXXII of the Income Tax Law). 28D246000 The debt is older than five years. 28D247000 The debt was restructured with respect to the period indicated in the previous index. 28D248000 Opted and complied with what is provided in article 30 of the Income Tax Law. 28D276000 Transmitted tax attributes such as tax losses, CUFIN, CUCA. 28D325000 Disincorporated an integrated society during the fiscal year. 28D326000 In the affirmative case to the previous index, the integrating society presented the notice before the SAT (for the purposes of article 68 of the Income Tax Law).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 187 28D327000 Ceased to apply the option referred to in chapter VI of title II of the Income Tax Law. 28D328000 In the affirmative case, paid the tax that would have been deferred. 28D329000 Incorporated into the integrated fiscal result of the fiscal year all its integrated societies (for the purposes of article 64 of the Income Tax Law). 28D330000 Presented notice to the tax authorities, within fifteen days following the date on which it acquired directly or through other integrated societies, more than 80% of the shares with voting rights of a society (for the purposes of article 66 of the Income Tax Law). 28D331000 Presented notice to the tax authorities, within forty-five days following the date on which the split society(ies) are constituted (for the purposes of article 66 of the Income Tax Law). 28D332000 When an integrated society ceased to be so, recognized the effects of the disincorporation (for the purposes of article 68 of the Income Tax Law). 28D333000 During the fiscal year, an integrated society disappeared by merger (for the purposes of article 69 of the Income Tax Law). 28D334000 Indicate if during the fiscal year presented the notice to cease applying the optional regime and in its case if determined and paid the deferred taxes by exercising the option. 28D335000 In the case of splits, these comply with the tax requirements of the CFF, to not be considered alienations. 28D336000 Keeps the records that allow determining the integrated fiscal result and the factor of integrated fiscal result by fiscal year, (for the purposes of article 70 fraction III subsection a) of the Income Tax Law). 28D337000 Keeps the records of the percentage of integrable participation that the integrating society had maintained in each of the integrated societies by fiscal year, (for the purposes of article 70 fraction III subsection b) of the Income Tax Law). 28D338000 Filed the declaration of the fiscal year within three months following the close of the fiscal year, manifesting the factor of integrated fiscal result, (for the purposes of article 70 fraction IV of the Income Tax Law). 28D339000 Made public in the month of May of the year 2023, the information relating to the tax that would have been deferred in accordance with chapter VI of the Income Tax Law, on its internet page. 28D340000 Made public in the month of May of the year 2023, the information relating to the tax that would have been deferred in accordance with chapter VI of the Income Tax Law, in the media that the Tax Administration Service established through general rules. 28D341000 Presented in the fiscal year complementary declarations manifesting the factor of integrated fiscal result, due to modifications in the result or tax loss of the fiscal year of the integrated societies and of the integrating society, article 70 of the Income Tax Law. 28D342000 For the operations with one or more of its integrated societies by alienation of land, investments, shares and social parts, among others, these were carried out for the purposes of articles 70 fraction VI and 179 of the Income Tax Law. 28D343000 Indicate if during the fiscal year alienated shares with voting rights of integrated companies. 28D344000 Indicate if incorporated societies constituted abroad that obtained their tax residence in Mexico in the fiscal year. 28D348000 Informed the integrating society of its result or tax loss that corresponded to it, for the purposes of article 70 fraction V subsection a) of the Income Tax Law. 28D349000 Filed the declaration of the fiscal year within three months following the close of the fiscal year, for the purposes of article 70 fraction V subsection b) of the Income Tax Law. 28D350000 Made public in the month of May of the year 2023, the information relating to the tax that would have been deferred in accordance with chapter VI of the Income Tax Law, on its internet page. 28D351000 Made public in the month of May of the year 2023, the information relating to the tax that would have been deferred in accordance with chapter VI of the Income Tax Law, in the media that the Tax Administration Service established through general rules. 28D352000 For the operations with the integrating society or with one or more of the integrated societies by alienation of land, investments, shares and social parts, among others, these were carried out for the purposes of articles 70 fraction VI and 179 of the Income Tax Law.

188 DIARIO OFICIAL Viernes 2 de febrero de 2024 28D353000 Presented in the fiscal year complementary declarations, due to modifications in the result or tax loss of the fiscal year, article 70 of the Income Tax Law. 28D354000 Ceased to apply the option referred to in chapter VI of title II of the Income Tax Law. 28D355000 In the affirmative case, paid the tax that would have been deferred. 28D356000 Complied with the obligation to keep records for the purposes of article 70 fraction I subsections a) and b) of the Income Tax Law, by fiscal year. 28D357000 Has the supporting documentation of the ISR paid abroad that it credited. 28D358000 Complies with the requirements established for the purposes of article 5 of the Income Tax Law to credit the ISR paid abroad. 28D363000 Has a transfer pricing study for the operations carried out. 28D365000 Credited tax paid in REFIPRES. 28D367000 Complied with all requirements to apply ISR withholding from REFIPRES. 28D369000 Indicate if declared tax on income subject to REFIPRES. 28D372000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself. 28D373000 Applied what is provided by article 1.13 of the Decree published in the DOF on December 26, 2013. 28D374000 Applied any treaty to avoid double taxation. 28D375000 Has the necessary documentation that accredits the residence of the country in question, for the purposes of article 4 of the Income Tax Law. 28D376000 Complied with all requirements to apply a preferential withholding rate. 28D377000 Applied what is provided by article 1.4 of the Decree published in the DOF on December 26, 2013. 28D379000 Considered as alienation the value of the shortage of goods in its inventories (for the purposes of articles 8 of the Value Added Tax Law and 25 of the Value Added Tax Law Regulations). 28D381000 The acquisition or the use or temporary enjoyment of intangible goods (for the purposes of articles 24, fractions II and III of the Value Added Tax Law and 50 of the Value Added Tax Law Regulations). 28D382000 The utilization in national territory of independent services, except for those derived from international transport (for the purposes of articles 24, fraction V of the Value Added Tax Law and 48 and 49 of the Value Added Tax Law Regulations). 28D383000 Carried out exports of goods or services by concept of alienation or use or temporary enjoyment of intangible goods or by the utilization abroad of services provided (for the purposes of articles 29, fractions II, III and IV of the Value Added Tax Law and 57 to 63 of the Value Added Tax Law Regulations). 28D391000 Did not credit the tax that corresponded to expenditures other than investments, by having carried out activities exclusively for which it should not pay the tax (for the purposes of article 5 fraction V subsection b) of the Value Added Tax Law). 28D392000 When obliged to pay the value added tax or when the 0% rate is applicable, only by a part of the activities that it carried out, the tax that corresponded to expenditures other than investments was credited in the proportion in which the value of the activities for which it must pay the value added tax or to which the 0% rate applies, represented in the total value of the mentioned activities that it carried out in the month in question (for the purposes of article 5 fraction V subsection c) of the Value Added Tax Law, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D393000 Credited the tax that corresponded to investments in accordance with its usual destination, in its entirety by having carried out activities exclusively for which it must pay the tax or the 0% rate is applicable to it (for the purposes of article 5 fraction V subsection d) point 1 of the Value Added Tax Law, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D394000 Did not credit the tax that corresponds to investments, in accordance with its usual destination, by having carried out activities exclusively for which it should not pay the tax (for the purposes of article 5 fraction V subsection d) point 2 and 4-A of the Value Added Tax Law).

Friday, February 2, 2024 OFFICIAL GAZETTE 189 28D395000 When obligated to pay value-added tax or when the 0% rate applies, only for part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which value-added tax must be paid or to which the 0% rate applies represented in the total value of the aforementioned activities carried out in the month in question (for the purposes of article 5, fraction V, subsection d), point 3 of the VAT Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 28D396000 In subsequent months, the investments ceased to be exclusively dedicated to the activities for which they were intended (for the purposes of article 5, fraction V, subsection d), point 4 of the VAT Law). 28D397000 If affirmative, adjustments were made to the value of the creditable tax (for the purposes of articles 5-A of the VAT Law and 19 of the VAT Law Regulations). 28D398000 In the case of net interest for the fiscal year, verified that the VAT credit derived from interest met the requirements established for its credit (for the purposes of article 5, fraction I of the VAT Law). 28D399000 Applied what is provided in article 2.1 of the Decree published in the DOF on December 26, 2013. 28D400000 Applied what is provided in article 2.2 of the Decree published in the DOF on December 26, 2013. 28D450000 Has a branch, agency, or any other establishment located within the border region to which the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018, applies. 28D451000 Fell under the circumstances of article six, fraction XI of the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 28D466000 Fell under the circumstances of articles thirteen, fraction IV of the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 28D557000 Has a branch, agency, or any other establishment located within the border region to which the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020, applies. 28D558000 Fell under the circumstances of article six, fraction XI of the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 28D573000 Fell under the circumstances of articles twelve, fraction V of the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. Alphabetic data of three characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 28D062000 Indicate the date of the authorization letter to tax under the optional regime for groups of companies. 28D067000 Date of letter 1. 28D069000 Date of letter 2. 28D071000 Date of letter 3. 28D074000 Date of resolution 1. 28D076000 Date of resolution 2. 28D078000 Date of resolution 3. 28D080000 Date of submission of the multiple information declaration (normal). 28D081000 Date of submission of the multiple information declaration (last complementary). 28D088000 Date of presentation of the normal information declaration. 28D089000 Date of presentation of the information declaration (last complementary). 28D251000 Date on which the merger took effect. 28D275000 Date on which the spin-off took effect. 28D406000 Date of authorization to apply the corporate income tax incentive. 28D410000 Date on which the corporate income tax incentive ceased to apply due to any of the aforementioned circumstances.

190 OFFICIAL GAZETTE Friday, February 2, 2024 28D413000 (1) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D416000 (2) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D419000 (3) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D422000 (4) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D425000 (5) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D428000 (6) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D431000 (7) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D434000 (8) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D437000 (9) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D440000 (10) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D443000 (11) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D446000 (12) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D456000 Date of submission of the annual collaboration report to the real-time verification program. 28D460000 Date of submission of the notice of application of the VAT fiscal incentive indicated in the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 28D465000 Date on which the VAT incentive ceased to apply. 28D470000 (1) date of submission of the remittance of withheld VAT. 28D473000 (2) date of submission of the remittance of withheld VAT. 28D476000 (3) date of submission of the remittance of withheld VAT. 28D479000 (4) date of submission of the remittance of withheld VAT. 28D482000 (5) date of submission of the remittance of withheld VAT. 28D485000 (6) date of submission of the remittance of withheld VAT. 28D488000 (7) date of submission of the remittance of withheld VAT. 28D491000 (8) date of submission of the remittance of withheld VAT. 28D494000 (9) date of submission of the remittance of withheld VAT. 28D497000 (10) date of submission of the remittance of withheld VAT. 28D500000 (11) date of submission of the remittance of withheld VAT. 28D503000 (12) date of submission of the remittance of withheld VAT. 28D513000 Date of authorization to apply the corporate income tax incentive. 28D517000 Date on which the corporate income tax incentive ceased to apply due to any of the aforementioned circumstances. 28D520000 (1) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D523000 (2) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied.

Friday, February 2, 2024 OFFICIAL GAZETTE 191 28D526000 (3) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D529000 (4) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D532000 (5) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D535000 (6) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D538000 (7) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D541000 (8) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D544000 (9) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D547000 (10) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D550000 (11) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D553000 (12) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D563000 Date of submission of the annual collaboration report to the real-time verification program. 28D567000 Date of submission of the notice of application of the VAT fiscal incentive indicated in the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 28D572000 Date on which the VAT incentive ceased to apply. 28D577000 (1) date of submission of the remittance of withheld VAT. 28D580000 (2) date of submission of the remittance of withheld VAT. 28D583000 (3) date of submission of the remittance of withheld VAT. 28D586000 (4) date of submission of the remittance of withheld VAT. 28D589000 (5) date of submission of the remittance of withheld VAT. 28D592000 (6) date of submission of the remittance of withheld VAT. 28D595000 (7) date of submission of the remittance of withheld VAT. 28D698000 (8) date of submission of the remittance of withheld VAT. 28D601000 (9) date of submission of the remittance of withheld VAT. 28D604000 (10) date of submission of the remittance of withheld VAT. 28D607000 (11) date of submission of the remittance of withheld VAT. 28D610000 (12) date of submission of the remittance of withheld VAT. Data on the date of the letter, of the resolution, when the merger or spin-off took effect, the start of the assessment, date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied and date of submission of the remittance of withheld VAT, both of the Decrees on fiscal incentives for the northern border region and southern border region. These data will be composed of ten alphanumeric characters corresponding to the date of the letter, of the resolution and of the submission of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /). 28D051000 Name of the issuer of the shares that were disposed of. 28D059000 Specify the criterion number(s). 28D061000 Indicate the number of the authorization letter to tax under the optional regime for groups of companies. 28D066000 Number of letter 1. 28D068000 Number of letter 2.

192 OFFICIAL GAZETTE Friday, February 2, 2024 28D070000 Number of letter 3. 28D073000 Number of resolution 1. 28D075000 Number of resolution 2. 28D077000 Number of resolution 3. 28D083000 Identification number (field 1). 28D084000 Identification number (field 2). 28D085000 Identification number (field 3). 28D086000 Identification number (field 4). 28D087000 Identification number (field 5). 28D405000 Number of authorization letter to apply the corporate income tax incentive. 28D407000 Number or registration key in the Beneficiary Registry of the incentive for the northern border region. 28D448000 Indicate whether the applied fiscal incentive is by domicile, branch, establishment or other. 28D453000 Benefit obtained, derived from the application of the fiscal incentive applied. 28D457000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 28D508000 If affirmative to the previous index, indicate which one. 28D512000 Number of authorization letter to apply the corporate income tax incentive. 28D514000 Number or registration key in the Beneficiary Registry of the incentive for the southern border region. 28D555000 Indicate whether the applied fiscal incentive is by domicile, branch, establishment or other. 28D560000 Benefit obtained, derived from the application of the fiscal incentive applied. 28D564000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. '28D615000 If affirmative to the previous index, indicate which one. Alphanumeric data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 28D026000 RFC 1 (Taxpayer Registration Code of the natural or legal person who provided tax advice to the taxpayer). 28D027000 RFC 2 (Taxpayer Registration Code of the natural or legal person who provided tax advice to the taxpayer). 28D028000 RFC 3 (Taxpayer Registration Code of the natural or legal person who provided tax advice to the taxpayer). 28D029000 RFC 4 (Taxpayer Registration Code of the natural or legal person who provided tax advice to the taxpayer). 28D030000 RFC 5 (Taxpayer Registration Code of the natural or legal person who provided tax advice to the taxpayer). 28D097000 (RFC) specify previous name. 28D098000 (RFC) specify previous name. 28D099000 (RFC) specify previous name. 28D100000 (RFC) specify previous name. 28D101000 (RFC) specify previous name. 28D127000 (RFC) specify name of outsourcing company. 28D128000 (RFC) specify name of outsourcing company. 28D129000 (RFC) specify name of outsourcing company. 28D130000 (RFC) specify name of outsourcing company. 28D131000 (RFC) specify name of outsourcing company. 28D252000 Merger: RFC. 28D254000 Merged 1: RFC. 28D256000 Merged 2: RFC.

Friday, February 2, 2024 OFFICIAL GAZETTE 193 28D258000 Merged 3: RFC. 28D260000 Merged 4: RFC. 28D262000 Merged 5: RFC. 28D264000 Merged 6: RFC. 28D266000 Merged 7: RFC. 28D268000 Merged 8: RFC. 28D270000 Merged 9: RFC. 28D272000 Merged 10: RFC. 28D277000 Spin-off 1: RFC. 28D281000 Spin-off 2: RFC. 28D285000 Spin-off 3: RFC. 28D289000 Spin-off 4: RFC. 28D293000 Spin-off 5: RFC. 28D297000 Spin-off 6: RFC. 28D301000 Spin-off 7: RFC. 28D305000 Spin-off 8: RFC. 28D309000 Spin-off 9: RFC. 28D313000 Spin-off 10: RFC. 28D317000 Spin-off: RFC. 28D346000 RFC of the integrating company. Data, RFC. Data of maximum 13 alphanumeric characters composed of: Four letters for natural persons; or hyphen and three letters for legal persons. Six numeric characters corresponding to the date (two characters for year, two for month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). 28D185000 Name of buyer 1. 28D187000 Name of buyer 2. 28D189000 Name of buyer 3. 28D191000 Name of buyer 4. 28D193000 Name of buyer 5. 28D253000 Merger: denomination or corporate name. 28D255000 Merged 1: denomination or corporate name. 28D257000 Merged 2: denomination or corporate name. 28D259000 Merged 3: denomination or corporate name. 28D261000 Merged 4: denomination or corporate name. 28D263000 Merged 5: denomination or corporate name. 28D265000 Merged 6: denomination or corporate name. 28D267000 Merged 7: denomination or corporate name. 28D269000 Merged 8: denomination or corporate name. 28D271000 Merged 9: denomination or corporate name. 28D273000 Merged 10: denomination or corporate name. 28D345000 Name of the integrating company. 28D458000 Place of submission of the annual collaboration report to the real-time verification program. 28D565000 Place of submission of the annual collaboration report to the real-time verification program.

194 OFFICIAL GAZETTE Friday, February 2, 2024 Data, settlor: denomination or corporate name, trustee: denomination or corporate name, beneficiary: denomination or corporate name, merger: denomination or corporate name, merged: denomination or corporate name, name of the integrating company and place of submission of the annual collaboration report to the real-time verification program. Alphanumeric data. Alphabetic characters only in uppercase. 28D053000 Sale price of the shares disposed of. 28D054000 Amount of profit or (loss) determined by the disposal of the shares. 28D057000 In case your answer to the previous question is affirmative, indicate the amount of the loss from disposal of shares updated to the end of the fiscal year. 28D119000 Number of workers. 28D120000 Total of corporate income tax withheld and remitted for salaries. 28D121000 Total of corporate income tax withheld and remitted for assimilated to salaries. 28D122000 Employment subsidy delivered in cash to workers during the fiscal year. 28D123000 Total income from salaries and wages and assimilated concepts. 28D124000 Total exempt income from salaries and wages. 28D143000 Amount of VAT that originated said operation. 28D157000 Amount of taxable accumulated profit in the fiscal year. 28D158000 Amount of deductible loss in the fiscal year. 28D195000 Total income from sale of shares. 28D196000 Total income from sale of intangibles. 28D197000 Total average cost of the shares disposed of. 28D198000 Total amount of the original adjusted investment. 28D200000 Amount of the remittance for the operation. 28D202000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest for the purposes of article 8 of the Corporate Income Tax Law. 28D203000 Deductible amount from financial derivative operations agreed outside recognized markets. 28D207000 Amount of reimbursement or capital reduction carried out. 28D208000 Income tax for the purposes of article 78 fraction I of the Corporate Income Tax Law. 28D209000 Income tax for the purposes of article 78 fraction II of the Corporate Income Tax Law. 28D245000 Amount of debt generating interest charges. 28D278000 Asset value: 28D279000 Liability value: 28D280000 Share capital value: 28D282000 Asset value: 28D283000 Liability value: 28D284000 Share capital value: 28D286000 Asset value: 28D287000 Liability value: 28D288000 Share capital value: 28D290000 Asset value: 28D291000 Liability value: 28D292000 Share capital value: 28D294000 Asset value: 28D295000 Liability value:

Friday, February 2, 2024 OFFICIAL GAZETTE 195 28D296000 Share capital value: 28D298000 Asset value: 28D299000 Liability value: 28D300000 Share capital value: 28D302000 Asset value: 28D303000 Liability value: 28D304000 Share capital value: 28D306000 Asset value: 28D307000 Liability value: 28D308000 Share capital value: 28D310000 Asset value: 28D311000 Liability value: 28D312000 Share capital value: 28D314000 Asset value: 28D315000 Liability value: 28D316000 Share capital value: 28D318000 Asset value: 28D319000 Liability value: 28D320000 Share capital value: 28D359000 Amount of corporate income tax paid abroad derived from dividends or profits received from residents abroad. 28D360000 Amount of corporate income tax paid abroad from source of wealth abroad. 28D361000 Amount of non-creditable and non-deductible corporate income tax for the purposes of article 5 of the Corporate Income Tax Law. 28D364000 Total of taxable or gross income in the fiscal year from REFIPRES. 28D366000 Amount of tax credit for tax paid abroad. 28D368000 Amount of tax credit for withheld income tax. 28D370000 Amount of tax on income subject to REFIPRES. 28D371000 Amount of dividends or profits subject to preferential fiscal regimes for the purposes of article 177 tenth paragraph of the Corporate Income Tax Law. 28D414000 (1) amount paid in the complementary declaration. 28D417000 (2) amount paid in the complementary declaration. 28D420000 (3) amount paid in the complementary declaration. 28D423000 (4) amount paid in the complementary declaration. 28D426000 (5) amount paid in the complementary declaration. 28D429000 (6) amount paid in the complementary declaration. 28D432000 (7) amount paid in the complementary declaration. 28D435000 (8) amount paid in the complementary declaration. 28D438000 (9) amount paid in the complementary declaration. 28D441000 (10) amount paid in the complementary declaration. 28D444000 (11) amount paid in the complementary declaration. 28D447000 (12) amount paid in the complementary declaration. 28D454000 Amount of the benefit. 28D471000 (1) amount paid. 28D474000 (2) amount paid. 28D477000 (3) amount paid.

196 OFFICIAL GAZETTE Friday, February 2, 2024 28D480000 (4) amount paid. 28D483000 (5) amount paid. 28D486000 (6) amount paid. 28D489000 (7) amount paid. 28D492000 (8) amount paid. 28D495000 (9) amount paid. 28D498000 (10) amount paid. 28D501000 (11) amount paid. 28D504000 (12) amount paid. 28D521000 (1) amount paid in the complementary declaration. 28D524000 (2) amount paid in the complementary declaration. 28D527000 (3) amount paid in the complementary declaration. 28D530000 (4) amount paid in the complementary declaration. 28D533000 (5) amount paid in the complementary declaration. 28D536000 (6) amount paid in the complementary declaration. 28D539000 (7) amount paid in the complementary declaration. 28D542000 (8) amount paid in the complementary declaration. 28D545000 (9) amount paid in the complementary declaration. 28D548000 (10) amount paid in the complementary declaration. 28D551000 (11) amount paid in the complementary declaration. 28D554000 (12) amount paid in the complementary declaration. 28D561000 Amount of the benefit. 28D578000 (1) amount paid. 28D581000 (2) amount paid. 28D584000 (3) amount paid. 28D587000 (4) amount paid. 28D590000 (5) amount paid. 28D593000 (6) amount paid. 28D596000 (7) amount paid. 28D599000 (8) amount paid. 28D602000 (9) amount paid. 28D605000 (10) amount paid. 28D608000 (11) amount paid. 28D611000 (12) amount paid. For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The amounts indicating values must be recorded in pesos, not in thousands of pesos. 28D052000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 28D403000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of it. 28D510000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of it.

Friday, February 2, 2024 OFFICIAL GAZETTE 197 Percentage data. Numeric character data with two decimal places. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of digits from 0 to 9, as well as the decimal point. 28D412000 (1) corresponding to the month of: 28D415000 (2) corresponding to the month of: 28D418000 (3) corresponding to the month of: 28D421000 (4) corresponding to the month of: 28D424000 (5) corresponding to the month of: 28D427000 (6) corresponding to the month of: 28D430000 (7) corresponding to the month of: 28D433000 (8) corresponding to the month of: 28D436000 (9) corresponding to the month of: 28D439000 (10) corresponding to the month of: 28D442000 (11) corresponding to the month of: 28D445000 (12) corresponding to the month of: 28D469000 (1) corresponding to the month of: 28D472000 (2) corresponding to the month of: 28D475000 (3) corresponding to the month of: 28D478000 (4) corresponding to the month of: 28D481000 (5) corresponding to the month of: 28D484000 (6) corresponding to the month of: 28D487000 (7) corresponding to the month of: 28D490000 (8) corresponding to the month of: 28D493000 (9) corresponding to the month of: 28D496000 (10) corresponding to the month of: 28D499000 (11) corresponding to the month of: 28D502000 (12) corresponding to the month of: 28D519000 (1) corresponding to the month of: 28D522000 (2) corresponding to the month of: 28D525000 (3) corresponding to the month of: 28D528000 (4) corresponding to the month of: 28D531000 (5) corresponding to the month of: 28D534000 (6) corresponding to the month of: 28D537000 (7) corresponding to the month of: 28D540000 (8) corresponding to the month of: 28D543000 (9) corresponding to the month of: 28D546000 (10) corresponding to the month of: 28D549000 (11) corresponding to the month of: 28D552000 (12) corresponding to the month of: 28D576000 (1) corresponding to the month of: 28D579000 (2) corresponding to the month of: 28D582000 (3) corresponding to the month of: 28D585000 (4) corresponding to the month of: 28D588000 (5) corresponding to the month of:

198 OFFICIAL GAZETTE Friday, February 2, 2024 28D591000 (6) corresponding to the month of: 28D594000 (7) corresponding to the month of: 28D597000 (8) corresponding to the month of: 28D600000 (9) corresponding to the month of: 28D603000 (10) corresponding to the month of: 28D606000 (11) corresponding to the month of: 28D609000 (12) corresponding to the month of: Data automatically assigned by the SIPRED'2023 application once selected from a list (catalog). Indicate the month of presentation of the complementary declaration related to the provisional payment in which the stimulus applied and the month of presentation of the full payment of the withheld VAT, both of the fiscal stimulus decrees for the northern border region and southern border region. Annex Data to provide 1- Statement of financial position. 2023, 2022 and variation in pesos with respect to the previous fiscal year. 2- Statement of comprehensive income. Total 2023, related parties 2023, non-related parties 2023, total 2022, related parties 2022 and non-related parties 2022. 3- Statement of changes in equity. Share capital: from contributions, share capital: from capitalization, contributions for future increases in capital, share subscription premium, legal reserve, net income, net loss, retained earnings from previous years, accumulated losses from previous years, other comprehensive income (debtor), other comprehensive income (creditor), excess in the update of equity, insufficiency in the update of equity, result from holding non-monetary assets, other creditor equity accounts, other debtor equity accounts, and total equity. 4- Statement of cash flows. 2023 and 2022. 5- Analytical integration of sales or net income. 2023, 2022, variation in pesos with respect to the previous fiscal year, related parties 2023, non-related parties 2023, related parties 2022, non-related parties 2022, total accumulative for Income Tax (ISR) 2023, total non-accumulative for ISR 2023, total accumulative for ISR 2022 and total non-accumulative for ISR 2022. 6- Determination of the cost of goods sold for accounting and income tax purposes. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022 and non-related parties 2022. 7- Comparative analysis of expense sub-accounts. Manufacturing expenses 2023, manufacturing expenses 2022, manufacturing expenses: variation in pesos with respect to the previous fiscal year, manufacturing expenses: related parties 2023, manufacturing expenses: non-related parties 2023, manufacturing expenses: related parties 2022, manufacturing expenses: non-related parties 2022, sales expenses 2023, sales expenses 2022, sales expenses: variation in pesos with respect to the previous fiscal year, sales expenses: related parties 2023, sales expenses: non-related parties 2023, sales expenses: related parties 2022, sales expenses: non-related parties 2022, administrative expenses 2023, administrative expenses 2022, administrative expenses: variation in pesos

Friday, February 2, 2024 OFFICIAL GAZETTE 199 Annex Data to provide with respect to the previous fiscal year, administrative expenses: related parties 2023, administrative expenses: non-related parties 2023, administrative expenses: related parties 2022, administrative expenses: non-related parties 2022, general expenses 2023, general expenses 2022, general expenses: variation in pesos with respect to the previous fiscal year, general expenses: related parties 2023, general expenses: non-related parties 2023, general expenses: related parties 2022, general expenses: non-related parties 2022, total 2023, total 2022, total related parties 2023, total non-related parties 2023, total related parties 2022, total non-related parties 2022, total deductible for ISR 2023, total deductible for ISR 2022, total non-deductible for ISR 2023 and total non-deductible for ISR 2022. 8- Comparative analysis of the sub-accounts of the comprehensive financing result. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022, non-related parties 2022, accumulative or deductible for ISR: 2023, accumulative or deductible for ISR: 2022; non-accumulative or non-affected by ISR (income) non-deductible (expenses) for ISR: 2023 and non-accumulative or non-affected by ISR (income) non-deductible (expenses) for ISR: 2022. 9- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 10- List of contributions to pay. Amount corresponding to the audited fiscal year, amount from previous years, total contributions to pay and amount of the contribution in litigation. 11- Reconciliation between the accounting and tax result for income tax purposes. 2023, 2022 and variation in pesos with respect to the previous fiscal year. 12- Derivative financial operations contracted with residents abroad. Contracted amount, fiscal effect it had in the exercise income (deduction), amount of the fiscal effect it had in the exercise, agreed value on the underlying and indicate the amount of accumulative income or (authorized deduction) generated. 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of the investment, amount of profits (losses) from previous years in the percentage of participation, amount of profit (loss) of the exercise in the percentage of participation and value of the investment. 14- Partners or shareholders who had shares or equity interests. Amount of contributions that are not share subscription premium, amount of capital withdrawals, amount of loans: made and received and amount of share subscription premium. 15- Reconciliation between income according to the statement of comprehensive income and the accumulative amounts for income tax purposes and the total of acts or activities for Value Added Tax (VAT) purposes. 2023, 2022 and variation in pesos with respect to the previous fiscal year.

200 OFFICIAL GAZETTE Friday, February 2, 2024 Annex Data to provide 16- Operations with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's tax adjustment so that the operation is considered agreed upon as with independent parties in comparable operations and modified amount, ISR withheld. 18- Informative data. Amount. 19- Operations carried out with residents abroad. Amount of the operation, ISR withholding determined by audit, ISR withheld paid and difference. 20- Investments. Balance pending to deduct at the beginning of the exercise, plus: MOI of acquisitions during the exercise, minus: disposals and/or write-offs in the exercise, minus: deduction in the exercise, minus: immediate deduction in the exercise and balance pending to deduct at the end of the exercise. 21- Accounts and documents receivable and payable in foreign currency. Balance in foreign currency and balance in national currency. 22- Loans. Outstanding balance of the loan on December 31, 2022, total amount of interest paid and/or due, ISR withheld in the exercise, outstanding balance on December 31, 2023 and total amount of interest deducted in the audited exercise. 24- Operations subject to preferential tax regimes. Total amount of profits or tax losses in shareholding participation, total accumulative or taxable income in the exercise, direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): amount, contributions and reimbursements: total amount of investments or contributions made during the exercise, contributions and reimbursements: total amount of capital reimbursements received during the exercise, data of the entity located in a preferential tax regime: total profits or tax losses of the exercise, data of the entity located in a preferential tax regime: total profits distributed in the exercise, data of the entity located in a preferential tax regime: total amount of assets not affected by the business activity, data of the entity located in a preferential tax regime: total amount of assets affected by the business activity and income tax subject to REFIPRES. 25- Information on the optional regime (Chapter VI, Title II, Income Tax Law). Tax losses from previous years to the optional regime for groups of companies. 26- Determination of deferred ISR, the factor and the integrated tax result. Tax result (tax loss), tax result or (tax loss) in integrable participation, tax result in integrable participation, ISR of the exercise, ISR in non-integrable participation, ISR in integrable participation: corresponding to the factor of integrated tax result and ISR in integrable participation: not corresponding to the factor of integrated tax result (deferred ISR). 27- Determination of the UFIN in integrable and non-integrable participation. Net tax profit, net tax profit in integrable participation, UFIN for which the tax of the exercise was paid, UFIN for which the tax of the exercise was deferred, UFIN in non-integrable participation and updated UFIN of deferred ISR from previous years.

Friday, February 2, 2024 OFFICIAL GAZETTE 201 Annex Data to provide 28- Control of the payment of deferred tax. Deferred ISR, updated deferred ISR to pay, UFIN for which the tax of the exercise was deferred and updated UFIN for which the tax of the exercise was deferred. 29- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Amount of accumulative income of the previous fiscal year of each of the persons members of the group or of each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and of all persons members of the group or of all related parties, deduction limit of the taxpayer, total interest accrued deriving from debts (deductible amounts), net interest pending to deduct from previous years (applicable from the 2021 exercise), total interest income accumulated, net interest, tax profit (loss), total interest accrued deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted tax profit, net interest limit and non-deductible interest. Note: The order of this data is only informative, for its capture refer to the guide format. For the purposes of this data, amount figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special signs such as: peso sign, commas, points, parentheses, etc., they must only consist of digits from 0 to 9. The indicated amount quantities must be recorded in pesos, not in thousands of pesos. Annex Data to provide 1- Statement of financial position. Explain variation. 5- Analytical integration of sales or net income. Explain variation. 7- Comparative analysis of the sub-accounts of expenses. Manufacturing expenses: explain variation, sales expenses: explain variation, administrative expenses: explain variation and general expenses: explain variation. 11- Reconciliation between the accounting and tax result for income tax purposes. Explain variation. 15- Reconciliation between the audited income according to the statement of comprehensive income and the accumulative amounts for income tax purposes and the total of acts or activities for Value Added Tax purposes. Explain variation. Alphanumeric character data. These texts may contain special signs (peso sign, commas, points, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to provide 4.1- Notes to the financial statements. Text referring to the notes to the financial statements. 9.1- Declaration. Text referring to the declaration.

202 OFFICIAL GAZETTE Friday, February 2, 2024 Alphanumeric character data. These texts may contain special signs (peso sign, commas, points, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to provide 9- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Rate, tariff or fee. 12- Derivative financial operations contracted with residents abroad. % of withholding on the gain. 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 14- Partners or shareholders who had shares or equity interests. Percentage of participation in the entity's capital with voting rights and percentage of participation in the entity's capital without voting rights. 15- Operations with related parties. Rate. 19- Operations carried out with residents abroad. Rate. 22- Loans. Interest rate percentage and ISR withholding rate. 24- Operations subject to preferential tax regimes. Effective rate of income tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): percentage and preferential rate by treaty. 25- Information on the optional regime (Chapter VI, Title II, Income Tax Law). Percentage of integrable participation of the exercise, percentage of integrable participation of the immediate previous exercise and percentage of non-integrable participation of the exercise. 26- Determination of deferred ISR, the factor and the integrated tax result. Integrable participation. 27- Determination of the UFIN in integrable and non-integrable participation. Percentage of integrable participation of the fiscal year and percentage of non-integrable participation of the exercise. 29- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimal places, without the percentage sign. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of digits from 0 to 9. Annex Data to provide 23- Integration of tax losses from previous years. 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, and 2013. For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data with four decimal places. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of digits from 0 to 9. Annex Data to provide 10- List of contributions to pay. Credit institution or SAT and payment in installments (data of the free writing): receiving administration.

Friday, February 2, 2024 OFFICIAL GAZETTE 203 Annex Data to provide 12- Derivative financial operations contracted with residents abroad. Country of residence, type of contracted operation, debt or capital, type of currency, type of underlying, in case that in the column "type of underlying" you have selected "others" specify concept, indicate if before the maturity of the term you carried out, in case that you have liquidated through the celebration of a contrary operation, indicate the reasons, indicate if you obtained the benefit of treaties to avoid double taxation (yes or no) and indicate if it was contracted with a related party (yes or no). 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 14- Partners or shareholders who had shares or equity interests. Country of residence for tax purposes and destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.). 16- Operations with related parties. Type of operation, in case that in the column Type of operation, you have selected any of the concepts of Other income or Other payments, specify concept, country of residence, transfer pricing method applied, the operation involves unique and valuable contributions (yes or no), the operation is agreed upon as with independent parties in comparable operations (yes or no) values of acts or activities for VAT were modified, or rather, deductible VAT as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023) (yes or no) and indicate if you obtained the benefit of treaties celebrated by Mexico to avoid double taxation (yes, no, n/a), there was withholding and full payment of ISR for this operation. 19- Operations carried out with residents abroad. Type of operation, in case that in the column Type of operation, you have selected any of the concepts of Other income or Other payments, specify concept, country of residence, Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), carried out withholding and full payment for this operation (yes or no) and applied the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no). 21- Accounts and documents receivable and payable in national and foreign currency. Country of residence, type of currency, age of the receivable and payable account (months), indicate if the account comes from a merger, spin-off of companies or assignment of rights or obligations, most important concept that originated the balance, in case that in the column Most important concept that originated the balance, you have selected any of the concepts of Other debtor or Other creditor, specify concept, indicate if it is a related party (yes or no), generated interest (yes or no) and indicate if the receivable or payable account is covered by any derivative financial instrument (yes or no). 22- Loans. Type of financing, in case that in the column Type of financing you have selected the concept Other, specify concept, was the effective beneficiary of the interest (yes or no), creditor's registration number resident abroad before the SAT valid during the exercise, country of residence for tax purposes, type of currency,

204 DIARIO OFICIAL Viernes 2 de febrero de 2024 Annex Data to be Provided name of the interest rate, frequency of interest payment exigibility, in case that in the column Frequency of interest payment exigibility you selected the concept Other, specify concept, guaranteed the loan (yes or no), destination of the borrowed capital and made placements abroad (yes or no). 24- Operations subject to preferential tax regimes. Country of tax residence, type of currency of the country of tax residence, type of operation, in case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept, the accounting is available to the authority (yes or no), does it have any intermediary entity (yes or no), in the case of income generated in participation with other entities, do you have the information of the entity that generated income by participation with other entities (yes or no), in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign legal figure fiscally transparent, indicate if the information is for the case of income generated in trusts and similar (yes or no), operations with trust or with the entity or foreign legal figure fiscally transparent, description of the object of the trust, capacity in which it participates in the trust or in the entity or foreign legal figure fiscally transparent and indicate if it used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation. 25- Information on the optional regime (Chapter VI, Title II, Income Tax Law). Company obliged to pay the deferred tax (merging, split-off or split): name. Alphanumeric character data. Alphabetic characters only in uppercase. These texts may not contain special signs (commas, brackets, parentheses, etc.). Annex Data to be Provided 10- List of contributions to be paid. Number of the operation; payment in installments (data from the free writing): number of folio; and office of authorization of payment in installments: number. 22- Loans. Number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico. For the purposes of these data, figures referring to the indicated data will be noted. Alphanumeric character data. Alphabetic characters only in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). Annex Data to be Provided 10- List of contributions to be paid. Payment date, payment in installments (data from the free writing): date of presentation; and office of authorization of payment in installments: date. 12- Derivative financial operations contracted with residents abroad. Date of celebration of the contract that gave rise to the operation date of celebration of the most recent addendum to the contract origin and validity: from, to. 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in its subsidiary.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 205 Annex Data to be Provided 14- Partners or shareholders who had shares or social parts. Holding period: from and to. 22- Loans. Validity of the loan: from and to, date on which the currency conversion was carried out. 24- Operations subject to preferential tax regimes. Trust or entity or foreign legal figure fiscally transparent: validity from and trust or entity or foreign legal figure fiscally transparent: validity to. 25- Information on the optional regime (Chapter VI, Title II, Income Tax Law). Date of incorporation, date of change of name, date of de-incorporations: for ceasing to meet requirements, date of de-incorporations: for exercising the option, date of de-incorporations: for merger and date of de-incorporations: for split. 28- Control of payment of deferred tax. Payment date. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month and four for the year, separated by slashes /, example: 17/04/2023). These data may not contain special signs (peso sign, commas, dots, dashes, parentheses, etc.), they must only consist of the digits from 0 to 9 and the slash /. Annex Data to be Provided 12- Derivative financial operations Contracted with Residents Abroad. Tax identification number. 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Tax identification number. 14- Partners or shareholders who had shares or social parts. Tax identification number or RFC. 16- Operations with related parties. Tax identification number or RFC. 19- Operations carried out with residents abroad. Tax identification number. 21- Accounts and documents to be received and to be paid in national and foreign currency. Tax identification number. 22- Loans. Tax identification number or RFC and number of registration of the creditor resident abroad before the SAT valid during the audited exercise. 24- Operations subject to preferential tax regimes Tax identification number. 25- Information on the optional regime (Chapter VI, Title II, Income Tax Law). Previous RFC and company obliged to pay the deferred tax (merging, split-off or split): RFC. 26- Determination of deferred ISR, the factor and the integrated fiscal result. RFC. 29- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the persons members of the group or of each related party. Tax identification number and number of registration of the creditor resident abroad before the SAT. Data, tax identification record of the country of residence. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). RFC Data, RFC of the related party. Data of 13 alphanumeric characters maximum, composed by:

206 DIARIO OFICIAL Viernes 2 de febrero de 2024 Four letters for natural persons, or hyphen and three letters for legal persons. Six numeric characters corresponding to the date (two characters for the year, two for the month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). Annex Data to be Provided 1- Statement of financial position. Percentage in relation to the total of the asset (fiscal exercise), percentage in relation to the total of the asset (previous fiscal exercise) and percentage of variation in pesos with respect to the previous fiscal exercise. 5- Analytical integration of sales or net income. Percentage in relation to the total of sales or net income updated (fiscal exercise), percentage in relation to the total of sales or net income updated (previous fiscal exercise) and percentage of variation in pesos with respect to the previous fiscal exercise. 7- Comparative analysis of expense sub-accounts. Manufacturing expenses: percentage in relation to the total of updated expenses (fiscal exercise), manufacturing expenses: percentage in relation to the total of updated expenses (previous fiscal exercise), manufacturing expenses: percentage of variation in pesos with respect to the previous fiscal exercise, sales expenses: percentage in relation to the total of updated expenses (fiscal exercise), sales expenses: percentage in relation to the total of updated expenses (previous fiscal exercise), sales expenses: percentage of variation in pesos with respect to the previous fiscal exercise, administrative expenses: percentage in relation to the total of updated expenses (fiscal exercise), administrative expenses: percentage in relation to the total of updated expenses (previous fiscal exercise), administrative expenses: percentage of variation in pesos with respect to the previous fiscal exercise, general expenses: percentage in relation to the total of updated expenses (fiscal exercise), general expenses: percentage in relation to the total of updated expenses (previous fiscal exercise), and general expenses: percentage of variation in pesos with respect to the previous fiscal exercise. 11- Reconciliation between the accounting and fiscal result for the purposes of the income tax. Percentage in relation to the total of the asset (fiscal exercise), percentage in relation to the total of the asset (previous fiscal exercise) and percentage of variation in pesos with respect to the previous fiscal exercise. 15- Reconciliation between the audited income according to the statement of comprehensive income and the accumulative for the purposes of the income tax and the total of acts or activities for the purposes of the value added tax. Percentage in relation to the total of the asset (fiscal exercise), percentage in relation to the total of the asset (previous fiscal exercise) and percentage of variation in pesos with respect to the previous fiscal exercise. For the purposes of these data, figures referring to the indicated data will be noted. Numeric character data with four decimals. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of the digits from 0 to 9, as well as the decimal point. Annex Data to be Provided 27- Determination of the UFIN in Integrable and Non-Integrable Participation. By: factor of integrated fiscal result. 28- Control of payment of deferred tax. Update factor and update factor.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 207 For the purposes of these data, figures referring to the indicated data will be noted. Alphanumeric character data with decimals. The amounts representative of an update factor will be noted with integers and four decimals. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of the digits from 0 to 9. Annex Data to be Provided 27- Determination of the UFIN in Integrable and Non-Integrable Participation. Exercise of payment of deferred ISR. 28- Control of payment of deferred tax. Exercise to which the deferred ISR corresponds to pay and exercise in which the ISR is paid. Numeric character data. These texts may not contain special signs (commas, brackets, parentheses, etc.). G Data applicable to the fiscal audit of: G Bank of Mexico. Identification data Data to be provided: Taxpayer, public accountant and legal representative. 55A000000 RFC (of the taxpayer). 55B000000 RFC (of the public accountant). 55B015000 RFC (of the firm). 55C000000 RFC (of the legal representative). Data, RFC of the taxpayer and of the legal representative. Data of 13 alphanumeric characters maximum, composed by: Four letters for natural persons; or hyphen and three letters for legal persons. Six numeric characters corresponding to the date, (two characters for year, two for month and two for the day). Three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be noted: REXT990101xx8. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). 55A001000 Name or corporate name. 55B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 55B014000 Name (of the firm). 55C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer and of the legal representative. Alphanumeric character data. Alphabetic characters only in uppercase. 55B002000 CURP (of the public accountant). 55C004000 CURP (of the legal representative). Data of 18 alphanumeric characters maximum, composed by: Four alphabetic characters. Six numeric characters. Six alphabetic characters. One alphabetic or numeric character. One numeric character. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

208 DIARIO OFICIAL Viernes 2 de febrero de 2024 Tax domicile of the taxpayer, of the public accountant and of the legal representative: 55A002000 Federal entity (of the taxpayer). 55B004000 Federal entity (of the public accountant). 55C005000 Federal entity (of the legal representative). Data chosen from a list (catalog). 55A003000 Borough or municipality (of the taxpayer). 55B005000 Borough or municipality (of the public accountant). 55C006000 Borough or municipality (of the legal representative). Complete borough or municipality data. Alphabetic character data in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 55A004000 Neighborhood or locality (of the taxpayer). 55B006000 Neighborhood or locality (of the public accountant). 55C007000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 55A005000 Postal code (of the taxpayer). 55B007000 Postal code (of the public accountant). 55C008000 Postal code (of the legal representative). Complete postal code data. Numeric character data. This data may not contain special signs (peso signs, commas, dots, dashes, parentheses, etc.), it must only consist of the digits from 0 to 9. 55A006000 Street, exterior and interior number (of the taxpayer). 55B008000 Street, exterior and interior number (of the public accountant). 55C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 55A007000 City or population (of the taxpayer). 55B009000 City or population (of the public accountant). 55C010000 City or population (of the legal representative). Data, complete city or population. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 55A008000 Telephone (of the taxpayer). 55B010000 Telephone (of the public accountant or of the firm). 55C011000 Telephone (of the legal representative). Data of fifteen alphanumeric characters maximum. This data may not contain special signs (peso sign, commas, dots, brackets, parentheses, etc.) it must only consist of the digits from 0 to 9. 55A009000 Email (of the taxpayer). 55B011000 Email (of the public accountant). 55B012000 Email of the CPI tax mailbox. 55C012000 Email (of the legal representative).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 209 Alphanumeric character data. Alphabetic characters may be noted in lowercase. This data may contain special signs (dots, dashes, at sign, etc.). 55A010000 Name of the economic group to which it belongs: Text or name of the economic group, assigned automatically by the SIPRED 2023 once the activity key for tax purposes was selected. 55A011000 Activity key for tax purposes: Data economic activity or predominant activity also known as business, assigned automatically by the SIPRED 2023 once it is selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.). 55C002000 National (legal representative). 55C003000 Foreigner (legal representative). Data of two alphabetic characters (yes or no). Use only of alphabetic characters in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.). 55C013000 Deed number (legal representative). 55C014000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data may not contain special signs (peso sign, commas, dots, dashes, parentheses, etc.), it must only consist of the digits from 0 to 9. 55C015000 Entity in which the notary is located (legal representative). Data, complete entity. Alphabetic character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 55C016000 Date of the power (legal representative). 55C017000 Date of designation (legal representative). Data of the certification of the power and of the designation of the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power (two for the day, two for the month and four for the year separated by slashes /). 55B003000 Number of registration of the public accountant. 55B016000 Number of registration of the firm. For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and to his firm will be noted. Data of five numeric characters exact, without sign. This data may not contain special signs (peso sign, commas, dots, dashes, parentheses, etc.), it must only consist of the digits from 0 to 9. 55B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.). 55A012000 Name of the taxpayer (Declaration of the taxpayer or of his legal representative). 55B017000 Name of the public accountant who audited (Declaration of the public accountant who audited). 55C018000 Name of the legal representative (Declaration of the legal representative). Data, full name of the public accountant who audited, of the taxpayer and of his legal representative, assigned automatically by the SIPRED 2023 once the identification data of the taxpayer, of his legal representative, and of the public accountant who audited are captured.

210 DIARIO OFICIAL Viernes 2 de febrero de 2024 General data Data to be provided: Competent authority: 55D000000 General Administration of Large Taxpayers. 55D001000 General Administration of Large Taxpayers. Alphabetic character data, in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 55D002000 Obligated or Optional. 55D007000 Type of special taxpayer: 0- none. 55D012000 Type of opinion: 1- unqualified opinion, 2- qualified opinion with fiscal implications, 3- qualified opinion without fiscal implications, 4- adverse opinion with fiscal implications, 5- adverse opinion without fiscal implications, 6- disclaimer of opinion. 55D021000 It is about: 1- authorization and 2- consultation. Data assigned automatically by the SIPRED 2023 once it was selected from a list (catalog). 55D008000 Start date of the fiscal exercise. 55D009000 End date of the fiscal exercise. 55D010000 Start date of the previous fiscal exercise. 55D011000 End date of the previous fiscal exercise. Data of the fiscal exercise and of the previous fiscal exercise to which the fiscal audit corresponds. Divided into start of exercise and end of exercise. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal exercise (two for the day, two for the month and four for the year separated by slashes /) and ten for the end date of the fiscal exercise, (two for the day, two for the month and four for the year, separated by slashes /). Example: start end 01/01/2023 31/12/2023 55D003000 Opted to audit its financial statements by accumulative income (for the purposes of article 32-A CFF). 55D004000 Opted to audit its financial statements by the value of its asset (for the purposes of article 32-A CFF). 55D005000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF). Data of two alphabetic characters, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 55D006000 In case of negative in all the questions of the indices 55D003000, 55D004000 and 55D005000 above, mention the reason why it presents the audit. Alphanumeric character data. This text may contain special signs (peso sign, commas, dots, dashes, parentheses, etc.). The alphabetic text must be used only in capital letters. 55D018000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of the tax and customs provisions. 55D020000 Obtained any resolution from the SAT or the SHCP that affected its fiscal situation during the exercise. 55D029000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the exercise. 55D036000 Has filed any means of defense against tax provisions. Data of two alphabetic characters, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 55D022000 The requirements established in the resolution (authorization or consultation) were met.

Friday, February 2, 2024 OFFICIAL GAZETTE 211 Alphabetic data of three characters, (yes, no or n/a) in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 55D024000 Date of the letter 1. 55D026000 Date of the letter 2. 55D028000 Date of the letter 3. 55D031000 Date of the resolution 1. 55D033000 Date of the resolution 2. 55D035000 Date of the resolution 3. 55D037000 Date of submission of the multiple information declaration (normal). 55D038000 Date of submission of the multiple information declaration (last complementary). Data on the date of the letter, the resolution, the submission of the multiple information declaration and when the merger or spin-off took effect and the start of the liquidation. This data will be composed of ten alphanumeric characters corresponding to the date of the letter, the resolution and the submission of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /). 55D019000 Specify the criterion number(s). 55D023000 Letter number 1. 55D025000 Letter number 2. 55D027000 Letter number 3. 55D030000 Resolution number 1. 55D032000 Resolution number 2. 55D034000 Resolution number 3. Alphanumeric character data. This data can contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 55D013000 RFC 1 (RFC of the natural or legal person who provided tax advice to the taxpayer). 55D014000 RFC 2 (RFC of the natural or legal person who provided tax advice to the taxpayer). 55D015000 RFC 3 (RFC of the natural or legal person who provided tax advice to the taxpayer). 55D016000 RFC 4 (RFC of the natural or legal person who provided tax advice to the taxpayer). 55D017000 RFC 5 (RFC of the natural or legal person who provided tax advice to the taxpayer). Data, RFC. Data of 13 alphanumeric characters maximum composed of: Four letters for natural persons; or hyphen and three letters for legal persons. Six numeric characters corresponding to the date (two characters for year, two for month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the & character). Annex Data to provide 1- Balance sheet. 2023 and 2022. 2- Statement of comprehensive income. 2023 and 2022. 3- Statement of changes in equity. Capital, surplus, result of the period, other comprehensive income, loss of previous period, asset revaluation reserve, reserve for currency fluctuations, reserve for financial network, capital reserve, operation remainder and total equity. 4- Statement of Changes in Financial Position. 2023 and 2022. 5- Comparative analysis of the accounts of the statement of results: financial income. 2023 and 2022.

212 OFFICIAL GAZETTE Friday, February 2, 2024 Annex Data to provide 6- Comparative analysis of the accounts of the statement of results: financial expenses and currency fluctuations. 2023 and 2022. 7- Comparative analysis of the accounts of the statement of results: operating expenses. 2023 and 2022. 8- Comparative analysis of the accounts of the statement of results: other income (net of other expenses). 2023 and 2022. 9- List of contributions owed by the taxpayer as the direct subject or in its capacity as withholding agent. Taxable base, contribution determined by audit owed or due, contribution owed or balance due determined by the taxpayer, difference and uninvestigated immaterial differences by audit. 10- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from previous years, total contributions to be paid and amount of the contribution in litigation. 11- Operations with Residents Abroad. Amount, ISR withheld determined by audit before applications, ISR determined by audit, ISR withheld paid and difference. Note: The order of this data is only informative, for capture refer to the guide format. For the purposes of this data, amount figures referring to the indicated data will be recorded. Alphanumeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. This data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The indicative amount figures must be recorded in pesos, not in thousands of pesos. Annex Data to provide 4.1- Notes to the Financial Statements. Text referring to the Notes to the Financial Statements. 9.1- Declaration. Text referring to the declaration. Alphanumeric character data. These texts can contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to provide 9- List of contributions owed by the taxpayer as the direct subject or in its capacity as withholding agent. Rate, tariff or fee. 11- Operations with Residents Abroad. Rate. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. This data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9.

Friday, February 2, 2024 OFFICIAL GAZETTE 213 Annex Data to provide 10- List of contributions to be paid. Credit institution or SAT and payment in installments (data of the free writing): receiving administration. 11- Operations with Residents Abroad. Country of residence, Mexico has a broad agreement of information exchange with the country of the column above (yes or no), concept of the payment and applied the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no). Alphanumeric character data. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.). Annex Data to provide 10- List of contributions to be paid. Number of the operation; payment in installments (data of the free writing): folio number; and letter of authorization for payment in installments: number. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). Annex Data to provide 10- List of contributions to be paid. Payment date, payment in installments (data of the free writing): date of presentation; and letter of authorization for payment in installments: date. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month and four for the year, separated by slashes /, example: 17/04/2023). This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must only consist of the digits 0 to 9 and the slash /. Annex Data to provide 11- Operations with Residents Abroad. Tax identification number. Tax identification number and registration number of the creditor resident abroad before the SAT. Data, tax identification registration of the country of residence. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). RFC Data, RFC of the related party. Data of 13 alphanumeric characters maximum, composed of: Four letters for natural persons, or hyphen and three letters for legal persons. Six numeric characters corresponding to the date (two characters for the year, two for the month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the & character).

214 OFFICIAL GAZETTE Friday, February 2, 2024 A Guide format for the presentation of the financial statement audit report, applicable to Credit Institutions (Banks), for the fiscal year of 2023. Index Concept Data to provide Identification data Taxpayer: 41A000000 RFC 41A001000 Denomination or corporate name: Tax domicile: 41A002000 Federal entity: 41A003000 Borough or municipality: 41A004000 Neighborhood or locality: 41A005000 Postal code: 41A006000 Street, exterior and interior number: 41A007000 City or town: 41A008000 Telephone: 41A009000 Email: 41A010000 Name of the economic group to which it belongs: 41A011000 Activity key for tax purposes: Taxpayer declaration: I declare that the information provided in this document, reflects the real operations carried out during the period, which are registered in accounting and are covered with supporting documentation. 41A012000 Name of the taxpayer: Index Concept Data to provide Public accountant: 41B000000 RFC: 41B001000 Name (paternal surname, maternal surname, first name(s)) 41B002000 CURP: 41B003000 Registration number: Tax domicile: 41B004000 Federal entity: 41B005000 Borough or municipality: 41B006000 Neighborhood or locality: 41B007000 Postal code: 41B008000 Street, exterior and interior number: 41B009000 City or town: 41B010000 Telephone of the CPA or firm: 41B011000 Email: 41B012000 Email of the CPA's tax mailbox: 41B013000 College to which it belongs: 41B014000 Name of the firm: 41B015000 RFC of the firm: 41B016000 Registration number of the firm:

Friday, February 2, 2024 OFFICIAL GAZETTE 215 Declaration of the public accountant who audited: I declare that the information provided by the cited taxpayer, is contained in books, records, documents and declarations in the possession of the own taxpayer, which I examined, as I state in the independent auditor's report and in the report on the review of the taxpayer's tax situation which I attach. 41B017000 Name of the public accountant who audited: Index Concept Data to provide Legal representative: 41C000000 RFC: 41C001000 Name (paternal surname, maternal surname, first name(s)): 41C002000 National: 41C003000 Foreigner: 41C004000 CURP: Tax domicile: 41C005000 Federal entity: 41C006000 Borough or municipality: 41C007000 Neighborhood or locality: 41C008000 Postal code: 41C009000 Street, exterior and interior number: 41C010000 City or town: 41C011000 Telephone: 41C012000 Email: 41C013000 Deed number: 41C014000 Notary number: 41C015000 Entity in which the notary is located: 41C016000 Date of the power of attorney: 41C017000 Date of appointment: Declaration of the legal representative: I declare that the information provided in this document, reflects the real operations carried out by my represented entity during the period, which are registered in accounting and are covered with supporting documentation. 41C018000 Name of the legal representative: Index Concept Data to provide General data 41D000000 Competent authority: 41D001000 Administration: 41D002000 Obligated or Optional 41D003000 Opted to audit its financial statements by accumulated income (for the purposes of article 32-A CFF). 41D004000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 41D005000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF).

216 OFFICIAL GAZETTE Friday, February 2, 2024 41D006000 In case of negative answer to all questions in indices 41D003000, 41D004000 and 41D005000 above, mention the reason why it presents the audit. 41D007000 It is part of a partnership in participation. 41D008000 First audit. 41D009000 It is a specialized society in the investment in assets of energy, electricity and infrastructure. 41D010000 Special taxpayer type. 41D011000 Parent company. 41D012000 Subsidiary company. 41D013000 Start date of the fiscal year. 41D014000 End date of the fiscal year. 41D015000 Start date of the previous fiscal year. 41D016000 End date of the previous fiscal year. 41D017000 Type of opinion. Indicate the RFC of the natural or legal person(s) who provided tax advice to the taxpayer: 41D018000 RFC 1: 41D019000 RFC 2: 41D020000 RFC 3: 41D021000 RFC 4: 41D022000 RFC 5: Fiscal Effects 41D023000 Carried out operations with related parties. 41D024000 If your answer was affirmative in the previous index, (must fill out annexes 12 and 13). 41D025000 Carried out operations with national related parties. 41D026000 Carried out operations with foreign related parties. 41D027000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 41D028000 In the period, it decreased pending fiscal losses to be applied from previous years for the purposes of article 9 fraction II of the LISR (in case of affirmative, must fill out annex 18). Other aspects 41D029000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 41D030000 Specify the criterion number(s). 41D031000 Obtained any resolution from the SAT or SHCP that has affected its tax situation during the period.

Friday, February 2, 2024 OFFICIAL GAZETTE 217 In case of affirmative answer to the previous index, indicate the following: 41D032000 It is: 41D033000 The requirements established in the resolution (authorization or consultation) were met. 41D034000 Letter number 1. 41D035000 Date of letter 1. 41D036000 Letter number 2. 41D037000 Date of letter 2. 41D038000 Letter number 3. 41D039000 Date of letter 3. 41D040000 Obtained any favorable resolution from jurisdictional authorities that has affected its tax situation during the period (includes PTU). In case of affirmative answer to the previous index, indicate the number and date of the resolution: 41D041000 Resolution number 1. 41D042000 Date of resolution 1. 41D043000 Resolution number 2. 41D044000 Date of resolution 2. 41D045000 Resolution number 3. 41D046000 Date of resolution 3. 41D047000 Has filed any means of defense against tax provisions. In case of affirmative answer to the previous index, clarify through the annex called additional information, the tax provision contested, the means of defense filed, as well as the status of the means of defense filed at the close of the period. 41D048000 Date of submission of the multiple information declaration (normal). 41D049000 Date of submission of the multiple information declaration (last complementary). 41D050000 Is obliged to disclose for the fiscal year, reportable schemes. In case of affirmative answer to the previous index, indicate the following: Tax identification number granted by the SAT to the reportable scheme. 41D051000 Identification number (field 1). 41D052000 Identification number (field 2). 41D053000 Identification number (field 3). 41D054000 Identification number (field 4). 41D055000 Identification number (field 5). 41D056000 Date of presentation of the normal information declaration. 41D057000 Date of presentation of the information declaration (last complementary). Operations with residents abroad 41D058000 Celebrated financial derivative operations that had tax effects during the period in the income tax (in case affirmative must fill out annex 9).

218 OFFICIAL GAZETTE Friday, February 2, 2024 41D059000 Maintained permanent investments in subsidiaries, associates and affiliates during the period (in case affirmative must fill out annex 10). 41D060000 Carried out operations with residents abroad (in case affirmative must fill out annex 15). 41D061000 Obtained loans during the period (in case affirmative must fill out annex 17). Fiscal diagnosis of the taxpayer General tax matters 41D062000 Has had changes in denomination or corporate name during the audited fiscal year. 41D063000 In case of affirmative answer to the previous index, has the notices of change of denomination or corporate name before the Federal Registry of Taxpayers (for the purposes of article 29, fraction I of the RCFF), also specify the previous RFC and names. 41D064000 (specify previous name). 41D065000 (specify previous name). 41D066000 (specify previous name). 41D067000 (specify previous name). 41D068000 (specify previous name). 41D069000 Has had changes in tax domicile during the audited fiscal year. 41D070000 In case of affirmative answer to the previous index, has all notices of change of tax domicile (article 29, fraction IV of the RCFF). 41D071000 Has updated economic activities and obligations during the audited fiscal year. 41D072000 In case of affirmative answer to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF). 41D073000 For the audited fiscal year, has the notices of opening or closing made during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where goods are stored and in general any premises or establishment that is used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 41D074000 During the period, notices of compensation of balances due were presented (for the purposes of article 23 of the CFF). 41D075000 Indicate if during the fiscal year its social shares, shares or equivalent were sold by the taxpayer, if it complied for the purposes of article 26, fraction XI of the CFF. Note: in case of affirmative answer to the previous index, describe how it gave compliance and with what documentation it accredits it, through the annex called additional information of the audit. 41D076000 Has shareholders resident in the country. 41D077000 In case of affirmative answer to the previous index, they are registered in the Federal Registry of Taxpayers (for the purposes of article 27 of the CFF). 41D078000 Indicate if it identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire audited period. 41D079000 Indicate if it verified that the operations with that customer or supplier are not given fiscal effect for the purposes of article 69-B of the CFF.

Friday, February 2, 2024 OFFICIAL GAZETTE 219 41D080000 Has employees. In case of affirmative answer to the question of the previous index indicate: 41D081000 Number of workers. 41D082000 Total of ISR withheld and paid on salaries. 41D083000 Total of ISR withheld and paid on assimilated to salaries. 41D084000 Employment subsidy delivered in cash to workers in the period. 41D085000 Total of income from salaries and wages and assimilated concepts. 41D086000 Total of exempt income from salaries and wages. 41D087000 Created a reserve for pension or retirement fund for staff or made changes to said fund (for the purposes of article 29 of the LISR and article 65 of the RLISR). 41D088000 In case of negative, from index 41D080000 has any contract for personal services (outsourcing). In case of having any contract for personal services (outsourcing), indicate the RFC and name of the society(ies) that provide(s) the personal services (outsourcing). 41D089000 (specify name of outsourcing society). 41D090000 (specify name of outsourcing society). 41D091000 (specify name of outsourcing society). 41D092000 (specify name of outsourcing society). 41D093000 (specify name of outsourcing society). 41D094000 Obtained loss from the alienation of accounts and documents for collection in the period. 41D095000 The accounts and documents for collection in the period were assigned as part of a restructuring or payment of dividends or profits. 41D096000 Amount of VAT that originated said operation. Electronic accounting 41D097000 Kept accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF and 32 fraction I of the LIVA. 41D098000 The supporting documentation of the records or entries is available at its tax domicile (for the purposes of article 28 fraction III of the CFF). Note: in case of negative answer to the previous index, indicate the domicile at which it keeps the supporting documentation of the records or entries, through the annex called additional information of the audit. For VAT purposes, indicate the following: 41D099000 Regarding commissionaires, it performed the separation in its accounting and records of the operations carried out by its own account from those carried out on behalf of the principal (for the purposes of article 32 fraction II of the LIVA and article 35 of the RLIVA). 41D100000 Issued and delivered tax vouchers (for the purposes of article 32 fraction III of the LIVA and articles 20 and 74 of the RLIVA). 41D101000 Issued tax vouchers for the withholding of the tax that is made in the cases provided for in article 1-A of the LIVA (for the purposes of article 32 fraction V of the LIVA, as well as the applicable rules of the RMF for 2023). 41D102000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom it withheld taxes (for the purposes of article 32 fraction V of the LIVA, as well as the applicable rules of the RMF for 2023).

220 OFFICIAL GAZETTE Friday, February 2, 2024

41D103000 Provided monthly and in real time to the tax authorities, information on the payment, withholding, credit, and transfer of the value-added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value-added tax was transferred or was transferred to it, including activities for which it was not obligated to pay (for the purposes of article 32 fraction VIII of the VAT Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution).

It has the following updated books:

41D104000 Journal. 41D105000 Ledger. 41D106000 Minutes of partners' or shareholders' meetings. 41D107000 Partners or shareholders.

Income Tax (ISR)

41D108000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the Income Tax Law). 41D109000 The taxpayer participated in a restructuring in which an improper transmission of tax losses was generated (for the purposes of article 69-B Bis of the Federal Tax Code). 41D110000 The taxpayer's shares related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 41D111000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 41D112000 Recognized or reported said income. Note in case of negative response to the previous index, indicate the reason through the annex called additional information of the audit. 41D113000 Changed the business model.

It complied with the following tax obligations:

41D114000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76 fractions II and XVII of the Income Tax Law). 41D115000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the Income Tax Law and the tax withheld (for the purposes of article 76, fraction III of the Income Tax Law). 41D116000 Keep a record of the operations carried out with securities issued in series (for the purposes of article 76, fraction VIII of the Income Tax Law and article 111 of the Regulations of the Income Tax Law). 41D117000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI subsection a) of the Income Tax Law). 41D118000 File on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which it intervened (for the purposes of article 76, fraction XIII of the Income Tax Law). 41D119000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt in which the amount, the ISR withheld, and whether the dividends come from a specific account or record are indicated (for the purposes of article 76, fraction XI subsection b) of the Income Tax Law).

Friday, February 2, 2024 OFFICIAL GAZETTE 221

41D120000 Inform the tax authorities as indicated by the tax provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the Income Tax Law). 41D121000 Accumulated in the fiscal year the total of the commissions charged for credits granted. 41D122000 Obtained tax refunds from the authority that generated interest. 41D123000 In case of affirmative response, accumulated the income from interest paid by the tax authority. 41D124000 File on time and in the proper form the obligation provided for the purposes of article 55 fraction I, of the Income Tax Law. 41D125000 File on time and in the proper form the obligation provided for the purposes of article 55 fraction II of the Income Tax Law. 41D126000 During the fiscal year, the taxpayer provided operation, administration, or distribution services to investment companies in debt instruments or variable income investment companies, in accordance with the Investment Companies Law and other applicable legal regulations. 41D127000 With respect to said activities, complied on time and in the proper form with the obligation provided for the purposes of article 55 fraction II of the Income Tax Law, as provided in article 89 of that same regulation. 41D128000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the purposes of article 140 second paragraph of the Income Tax Law).

(ISR) Obtained income from

41D129000 Indicate if you alienated shares or intangibles during the fiscal year. In case of affirmative response to the previous index, indicate the following:

41D130000 Name of buyer 1. 41D131000 Is a related party. 41D132000 Name of buyer 2. 41D133000 Is a related party. 41D134000 Name of buyer 3. 41D135000 Is a related party. 41D136000 Name of buyer 4. 41D137000 Is a related party. 41D138000 Name of buyer 5. 41D139000 Is a related party. 41D140000 Total income from sale of shares. 41D141000 Total income from sale of intangibles. 41D142000 Total average cost of the alienated shares. 41D143000 Total amount of the adjusted original investment. 41D144000 Made withholding. 41D145000 Amount of payment for the operation. 41D146000 In case of having a tax loss in the alienation of shares, filed notice within ten days following the date of the operation. 41D147000 Amount of pending tax loss to be amortized from the alienation of shares and other securities whose yield is not interest for the purposes of article 8 of the Income Tax Law. 41D148000 Deductible amount from financial derivative operations agreed outside recognized markets.

222 OFFICIAL GAZETTE Friday, February 2, 2024

Indicate the following as the issuer of the shares:

41D149000 Indicate if you transmitted monetary assets by more than 51%. 41D150000 Indicate if you carried out a refund or reduction of shares. 41D151000 Indicate if you refunded share subscription premium. 41D152000 Amount of the refund or capital reduction carried out. 41D153000 Income tax for the purposes of article 78 fraction I of the Income Tax Law. 41D154000 Income tax for the purposes of article 78 fraction II of the Income Tax Law. 41D155000 Indicate if you carried out a refund or reduction of shares derived from the absorption of financial losses. 41D156000 Exercised the option to consider as non-accumulable the differential value between the accumulated balances indicated above, in accordance with the transitional provisions of the Income Tax Law in force from January 1, 2014. 41D157000 In case the answer to the previous question is positive, filed on time and in the proper form the annual information that it is obliged to present. 41D158000 During the fiscal year, considered as accumulative income any amount under the title of global preventive reserves. 41D159000 What amount was considered as accumulative income. 41D160000 Against said accumulative income, decreased updated excesses of global preventive reserves pending to be deducted. 41D161000 What amount was decreased.

Deductions (ISR)

Met the following fiscal requirements for its deductions:

41D162000 In the case of fees or gratuities to administrators, commissioners, directors, general managers, or members of the board of directors, supervisory, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of article 27 fraction IX of the Income Tax Law). 41D163000 In the cases of technical assistance, technology transfer, or royalties, it has been proven that the person who provided the knowledge had its own technical elements for it, provided it directly and effectively, and it was actually carried out (for the purposes of article 27 fraction X of the Income Tax Law). 41D164000 In the case of the acquisition cost or the interest derived from received credits, they correspond to those of the market and when they exceeded, the excess was considered non-deductible (for the purposes of article 27 fraction XIII of the Income Tax Law). 41D165000 In the case of loss derived from the alienation of shares and other securities, as well as financial losses derived from capital financial derivatives referred to shares or share indices, the established requirements for their deduction were met (for the purposes of article 28 fraction XVII of the Income Tax Law as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 41D166000 In the case of per diems or travel expenses, it was verified that the requirements for the purposes of article 28 fraction V of the Income Tax Law had been met. 41D167000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, complied with the established requirements for their deduction (for the purposes of article 28 fraction XIII of the Income Tax Law and 60 of the Regulations of the Income Tax Law). 41D168000 The various losses meet all the deduction requirements for the purposes of article 27 of the Income Tax Law. 41D169000 Has a pension, retirement, and seniority premium fund.

Friday, February 2, 2024 OFFICIAL GAZETTE 223

In case of affirmative response:

41D170000 Indicate the total amount of the reserve for pension, retirement, and seniority premium funds, which is invested for the purposes of article 29, fraction II of the Income Tax Law in force during the audited fiscal year. 41D171000 Deducts the returns derived from the investment of the funds destined for the reserves for the granting of pensions or retirements of personnel. 41D172000 The reserve for the pension fund is included in the annual inflationary adjustment within the credits. 41D173000 Carried out financial derivative operations (for the purposes of article 20 of the Income Tax Law). In case of affirmative response to the previous index, indicate the following:

41D174000 They were carried out for the purposes of: 41D175000 In case of affirmative response, accumulated income from financial derivative operations. 41D176000 Indicate the amount of the corresponding accumulation. 41D177000 Made deductions related to financial derivative operations. 41D178000 In case of affirmative response, indicate the amount of the corresponding deduction. 41D179000 Obtained losses in financial derivative operations with related parties for the purposes of article 28 fraction XIX of the Income Tax Law. 41D180000 In case of affirmative response, indicate the corresponding amount.

Specific Provisions (ISR)

41D181000 In the case of having acquired goods or rights by dation in payment or by adjudication, which cannot be kept in property by legal provision, deducted them in accordance with article 25 of this Income Tax Law (article 53 of the Income Tax Law). 41D182000 Deducted for tax purposes additional reserves derived from credit portfolio qualification. 41D183000 Carried out in the fiscal year, credit portfolio purchase or sale operations. 41D184000 In the capacity of participating in some merger: 41D185000 Date on which the merger took effect. In case of being merged, it must note:

41D186000 Merging entity: Tax ID (RFC). 41D187000 Merging entity: name or corporate name. In case of being the merging entity, it must note:

41D188000 Merged 1: Tax ID (RFC). 41D189000 Merged 1: name or corporate name. 41D190000 Merged 2: Tax ID (RFC). 41D191000 Merged 2: name or corporate name. 41D192000 Merged 3: Tax ID (RFC). 41D193000 Merged 3: name or corporate name.

224 OFFICIAL GAZETTE Friday, February 2, 2024

41D194000 Merged 4: Tax ID (RFC). 41D195000 Merged 4: name or corporate name. 41D196000 Merged 5: Tax ID (RFC). 41D197000 Merged 5: name or corporate name. 41D198000 Merged 6: Tax ID (RFC). 41D199000 Merged 6: name or corporate name. 41D200000 Merged 7: Tax ID (RFC). 41D201000 Merged 7: name or corporate name. 41D202000 Merged 8: Tax ID (RFC). 41D203000 Merged 8: name or corporate name. 41D204000 Merged 9: Tax ID (RFC). 41D205000 Merged 9: name or corporate name. 41D206000 Merged 10: Tax ID (RFC). 41D207000 Merged 10: name or corporate name. Note: in case of having been the merging entity, and the previous space is insufficient, indicate in the annex called additional information of the audit: the Tax ID (RFC), name of the merged entity/entities, date on which the merger took effect, and the shareholding participation percentage.

41D208000 In the capacity of participating in some spin-off: 41D209000 Date on which the spin-off took effect: 41D210000 Transmitted fiscal attributes such as tax losses, CUFIN, CUCA. Part of the asset, liability, and social capital corresponding, contributed by the spin-off entity and received by:

41D211000 Spin-off 1: Tax ID (RFC). 41D212000 Asset value: 41D213000 Liability value: 41D214000 Social capital value: 41D215000 Spin-off 2: Tax ID (RFC). 41D216000 Asset value: 41D217000 Liability value: 41D218000 Social capital value: 41D219000 Spin-off 3: Tax ID (RFC). 41D220000 Asset value: 41D221000 Liability value: 41D222000 Social capital value: 41D223000 Spin-off 4: Tax ID (RFC). 41D224000 Asset value: 41D225000 Liability value: 41D226000 Social capital value:

Friday, February 2, 2024 OFFICIAL GAZETTE 225

41D227000 Spin-off 5: Tax ID (RFC). 41D228000 Asset value: 41D229000 Liability value: 41D230000 Social capital value: 41D231000 Spin-off 6: Tax ID (RFC). 41D232000 Asset value: 41D233000 Liability value: 41D234000 Social capital value: 41D235000 Spin-off 7: Tax ID (RFC). 41D236000 Asset value: 41D237000 Liability value: 41D238000 Social capital value: 41D239000 Spin-off 8: Tax ID (RFC). 41D240000 Asset value: 41D241000 Liability value: 41D242000 Social capital value: 41D243000 Spin-off 9: Tax ID (RFC). 41D244000 Asset value: 41D245000 Liability value: 41D246000 Social capital value: 41D247000 Spin-off 10: Tax ID (RFC). 41D248000 Asset value: 41D249000 Liability value: 41D250000 Social capital value: 41D251000 Spin-off entity: Tax ID (RFC). 41D252000 Asset value: 41D253000 Liability value: 41D254000 Social capital value: In case of liquidation, indicate:

41D255000 Start date of the liquidation. Indicate the name or corporate name and Tax ID (RFC) of the liquidator:

41D256000 (liquidator 1 specify name, corporate name or reason). 41D257000 (liquidator 2 specify name, corporate name or reason). 41D258000 (liquidator 3 specify name, corporate name or reason). 41D259000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 41D260000 In case of affirmative response to the previous index, complied with all the requirements for the purposes of articles 187 and 188 of the Income Tax Law. 41D261000 Was part of a trust for the acquisition or construction of real estate (fibra). 41D262000 In case of affirmative response to the previous index, complied with all the requirements for the purposes of articles 187 and 188 of the Income Tax Law.

226 OFFICIAL GAZETTE Friday, February 2, 2024

Credit

41D263000 Has the supporting documentation for the payment of the ISR paid abroad that it credited. 41D264000 Verified that the tax paid abroad and credited in the fiscal year actually corresponds to an income tax for which it has the right to its credit, in accordance with the general rules issued by the Tax Administration Service. 41D265000 The credited tax was paid directly by the taxpayer abroad. 41D266000 Complies with the requirements established for the purposes of article 5 of the Income Tax Law to credit the ISR paid abroad. 41D267000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 41D268000 Amount of ISR paid abroad from foreign wealth source. 41D269000 Amount of non-creditable and non-deductible ISR for the purposes of article 5 of the Income Tax Law. 41D270000 Regarding an income tax paid by resident societies abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided in the applicable tax regulations for its credit had been met. 41D271000 Indicate the country where the resident societies abroad paid the income tax that the taxpayer credits (1). 41D272000 Indicate the country where the resident societies abroad paid the income tax that the taxpayer credits (2). 41D273000 Indicate the country where the resident societies abroad paid the income tax that the taxpayer credits (3). 41D274000 Credits only the income tax paid abroad in the fiscal year. 41D275000 Indicate if it credits a remainder of the income tax paid abroad corresponding to previous fiscal years.

Preferential Tax Regimes

41D276000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in case of affirmative response, must fill out annex 19). 41D277000 Has a transfer pricing study for the operations carried out. 41D278000 Total of accumulative or taxable income in the fiscal year from REFIPRES. 41D279000 Credited tax paid in REFIPRES. 41D280000 Amount of the credit of tax paid abroad. 41D281000 Complied with all the requirements to apply ISR withholding from REFIPRES. 41D282000 Amount of the credit of withheld income tax. 41D283000 Indicate if it declared tax on income subject to REFIPRES. 41D284000 Amount of tax on income subject to REFIPRES. 41D285000 Amount of dividends or profits subject to preferential tax regimes for the purposes of article 177 tenth paragraph of the Income Tax Law.

Friday, February 2, 2024 OFFICIAL GAZETTE 227

Withholdings and/or joint liability

41D286000 The taxpayer made some payment to a resident abroad, in which the ISR that corresponded to said resident abroad was covered by the taxpayer itself. 41D287000 Applied what is provided in article 1.13 of the Decree published in the DOF on December 26, 2013. 41D288000 Applied some treaty to avoid double taxation. In case of affirmative response:

41D289000 Has the necessary documentation to prove the residence of the country in question, for the purposes of article 4 of the Income Tax Law. 41D290000 Complied with all the requirements to apply a preferential withholding rate. 41D291000 Applied what is provided in article 1.4 of the Decree published in the DOF on December 26, 2013.

Value-Added Tax

Acts or activities (VAT)

41D292000 Carries out acts or activities not affected by the value-added tax. 41D293000 Complied with the tax provisions to determine the taxable and exempt acts or activities.

Credit (VAT)

Requirements for crediting the value-added tax

41D294000 Applied the option for the purposes of article 5-B of the VAT Law in the proration of the tax not identified with taxable activities, for which the 0% rate and exempt are applied. 41D295000 Indicate if for the purposes of the determination of the definitive monthly payments of the value-added tax it credits tax at 100%. 41D296000 Say if it includes in the determination of the crediting proportion, the income from interest charged derived from financial derivative operations. 41D297000 Made adjustments to the value of the creditable tax (for the purposes of article 5-A of the VAT Law). 41D298000 In the case of net interest of the fiscal year, verified that the VAT credit derived from interest was complied with the requirements established for its credit (for the purposes of article 5 fraction I of the VAT Law).

Application of tax incentives

41D299000 Applied what is provided in article 2.2 of the Decree published in the DOF on December 26, 2013.

Index Concept Data to provide 1- Balance sheet for the fiscal years ended on December 31, 2023 and 2022 (amounts in pesos) 2023 2022 Asset

41010000000000 Cash and cash equivalents. 41010001000000 Margin accounts (financial derivative instruments). Investments in financial instruments

41010002000000 Negotiable financial instruments. 41010003000000 Financial instruments to collect or sell. 41010004000000 Financial instruments to collect principal and interest (securities)(net). 41010005000000 Other investments in financial instruments. 41010006000000 Total investments in financial instruments. 41010007000000 Debtors by repurchase (debtor balance). 41010008000000 Securities lending. Financial derivative instruments

41010009000000 For trading purposes. 41010010000000 For hedging purposes. 41010011000000 Total financial derivative instruments. 41010012000000 Valuation adjustments for financial asset hedging. Credit portfolio with credit risk stage 1

41010013000000 Commercial credits. 41010014000000 Consumer credits. 41010015000000 Housing credits. 41010016000000 Credits granted as agent of the Federal Government. 41010017000000 Other credits. 41010018000000 Total credit portfolio with credit risk stage 1.

Friday, February 2, 2024 OFFICIAL GAZETTE 229

Credit portfolio with credit risk stage 2

41010019000000 Commercial credits. 41010020000000 Consumer credits. 41010021000000 Housing credits. 41010022000000 Other credits. 41010023000000 Total credit portfolio with credit risk stage 2. Credit portfolio with credit risk stage 3

41010024000000 Commercial credits. 41010025000000 Consumer credits. 41010026000000 Housing credits. 41010027000000 Other credits. 41010028000000 Total credit portfolio with credit risk stage 3. 41010029000000 Credit portfolio valued at fair value. 41010030000000 Credit portfolio. Plus: minus. 41010031000000 Deferred items. Minus: Preventive estimate for credit risks

41010032000000 Preventive estimate for credit risks derived from qualification. 41010033000000 Additional preventive estimate for credit risks. 41010034000000 Credit portfolio (net). 41010035000000 Acquired collection rights. 41010036000000 Total credit portfolio (net). 41010037000000 Virtual assets. 41010038000000 Benefits to receive in securitization operations. 41010039000000 Other accounts receivable (net). Adjudicated assets

41010040000000 Adjudicated assets. 41010041000000 Estimate of adjudicated assets. 41010042000000 Adjudicated assets (net).

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230 DIARIO OFICIAL Viernes 2 de febrero de 2024 41010043000000 Long-term assets held for sale or for distribution to owners. 41010044000000 Prepayments and other assets (net). 41010045000000 Properties, furniture, and equipment (net). 41010046000000 Right-of-use assets for properties, furniture, and equipment (net). Permanent Investments 41010047000000 Subsidiaries. 41010048000000 Associates. 41010049000000 Joint ventures. 41010050000000 Other permanent investments. 41010051000000 Total permanent investments. Deferred income tax asset (net) 41010052000000 Deferred income taxes (receivable). 41010053000000 Estimate for non-recoverable deferred income taxes. 41010054000000 Total deferred income tax asset (net). Other assets 41010055000000 Deferred charges. 41010056000000 Prepayments. 41010057000000 Intangible assets. 41010058000000 Right-of-use assets for intangible assets. 41010059000000 Amortization of right-of-use assets for intangible assets. 41010060000000 Other assets. 41010061000000 Total other assets. Goodwill 41010062000000 Goodwill. 41010063000000 Goodwill revaluation. 41010064000000 Total assets.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 231 Liabilities and Equity Liabilities Traditional deposits 41010065000000 Demand deposits. 41010066000000 Time deposits. 41010067000000 Issued credit instruments. 41010068000000 Global deposit account with no transactions. 41010069000000 Total traditional deposits. Interbank and other organism loans 41010070000000 Demandable. 41010071000000 Short-term. 41010072000000 Long-term. 41010073000000 Total interbank and other organism loans. 41010074000000 Securities assigned for settlement. 41010075000000 Repo creditors. 41010076000000 Securities lending. Collaterals sold or pledged 41010077000000 Repos (creditor balance). 41010078000000 Securities lending. 41010079000000 Financial derivative instruments. 41010080000000 Other sold collaterals. 41010081000000 Total collaterals sold or pledged. Financial derivative instruments For trading purposes 41010082000000 Futures to deliver. 41010083000000 Forward contracts to deliver. 41010084000000 Options. 41010085000000 Swaps. 41010086000000 Credit financial derivative instruments. 41010087000000 Structured operations. 41010088000000 Packages of financial derivative instruments. 41010089000000 Counterparty credit risk adjustment. 41010090000000 Total for trading purposes.

232 DIARIO OFICIAL Viernes 2 de febrero de 2024 For hedging purposes 41010091000000 Futures to deliver. 41010092000000 Forward contracts to deliver. 41010093000000 Options. 41010094000000 Swaps. 41010095000000 Credit financial derivative instruments. 41010096000000 Structured operations. 41010097000000 Packages of financial derivative instruments. 41010098000000 Counterparty credit risk adjustment. 41010099000000 Total for hedging purposes. 41010100000000 Total financial derivative instruments. 41010101000000 Valuation adjustments for hedging of financial liabilities. 41010102000000 Obligations in securitization operations. 41010103000000 Lease liability. 41010104000000 Restricted application resources received from the Federal Government. Other payables Contributions payable 41010105000000 Income tax. 41010106000000 Asset tax. 41010107000000 Value added tax. 41010108000000 Special tax on production and services. 41010109000000 Tax on new automobiles. 41010110000000 Local taxes. 41010111000000 Social security contributions. 41010112000000 INFONAVIT contributions. 41010113000000 SAR contributions. 41010114000000 Other taxes and contributions. 41010115000000 Total contributions payable. 41010116000000 Employee profit sharing payable. 41010117000000 Creditors from operation settlement. 41010118000000 Creditors from margin accounts. 41010119000000 Creditors from cash collaterals received. 41010120000000 Other creditors and other payables. 41010121000000 Total other payables.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 233 Liabilities related to groups of assets held for sale Instruments qualifying as liabilities 41010122000000 Subordinated obligations in circulation. 41010123000000 Contributions for future capital increases pending formalization by their governing body. 41010124000000 Others. 41010125000000 Obligations associated with the removal of components of properties, furniture, and equipment. Deferred taxes and PTU 41010126000000 Deferred ISR. 41010127000000 Deferred PTU. 41010128000000 Total deferred taxes and PTU. 41010129000000 Deferred credits and advance collections. 41010130000000 Total liabilities. Equity Contributed capital 41010131000000 Share capital. 41010132000000 Contributions for future capital increases formalized by their governing body. 41010133000000 Share premium. 41010134000000 Financial instruments qualifying as equity. 41010135000000 Subordinated obligations in circulation. 41010136000000 Other contributed capital accounts. 41010137000000 Total contributed capital. Retained earnings 41010138000000 Capital reserves. 41010139000000 Accumulated results. 41010140000000 Other comprehensive income. 41010141000000 Valuation of financial instruments to collect or sell.

234 DIARIO OFICIAL Viernes 2 de febrero de 2024 41010142000000 Valuation of cash flow hedging financial derivative instruments. 41010143000000 Income and expenses related to assets held for disposal. 41010144000000 Cumulative effect from translation. 41010145000000 Remeasurements for defined employee benefits. 41010146000000 Result from holding non-monetary assets. 41010147000000 Participation in other entities. 41010148000000 Other retained earnings accounts. 41010149000000 Net income. 41010150000000 Net loss. 41010151000000 Total retained earnings. 41010152000000 Total controlling interest. 41010153000000 Total non-controlling interest. 41010154000000 Total equity. 41010155000000 Total liabilities and equity. Off-balance sheet accounts 41010156000000 Allowances granted. 41010157000000 Contingent assets and liabilities. 41010158000000 Credit commitments. 41010159000000 Assets in trust or mandate. 41010160000000 Trusts. 41010161000000 Mandates. 41010162000000 Financial agent of the Federal Government. 41010163000000 Assets in custody or administration. 41010164000000 Collaterals received by the entity. 41010165000000 Collaterals received and sold or pledged by the entity. 41010166000000 Investment banking operations on behalf of third parties (net). 41010167000000 Accrued but uncollected interest derived from credit portfolio with stage 3 credit risk. 41010168000000 Other registration accounts. 41010169000000 Total off-balance sheet accounts. The attached notes are an integral part of this financial statement.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 235 Annex no. 2 consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 2- Statement of results for the periods comprised from January 1 to December 31 of 2023 and 2022 (amounts in pesos) Total 2023 Related parties 2023 Note: To fill out this annex, it is necessary to first capture the information from annex 5. 41020000000000 Interest income. Less: 41020001000000 Interest expense. Plus: less: 41020002000000 Net monetary position result (financial margin). 41020003000000 Financial margin. Less: 41020004000000 Preventive estimate for credit risks. 41020005000000 Financial margin adjusted for credit risks Plus: 41020006000000 Fees and charges collected. Less: 41020007000000 Fees and charges paid. Plus: less: 41020008000000 Intermediation result. 41020009000000 Other operating income (expenses). Less: 41020010000000 Subsidies (applicable for development banking institutions). 41020011000000 Administration and promotion expenses.

236 DIARIO OFICIAL Viernes 2 de febrero de 2024 41020012000000 Operating profit. 41020013000000 Operating loss. Plus: less: 41020014000000 Participation in the net result of other entities. 41020015000000 Profit before income taxes. 41020016000000 Loss before income taxes. Less: 41020017000000 ISR incurred. 41020018000000 Deferred ISR. 41020019000000 Others. 41020020000000 Profit before discontinued operations. 41020021000000 Loss before discontinued operations. Plus: less: 41020022000000 Discontinued operations. 41020023000000 Net income. 41020024000000 Net loss. 41020025000000 Comprehensive result. Net result attributable to: 41020026000000 Controlling interest. 41020027000000 Non-controlling interest. Comprehensive result attributable to: 41020028000000 Controlling interest. 41020029000000 Non-controlling interest. 41020030000000 Basic earnings per ordinary share. The attached notes are an integral part of this financial statement. Part II Data to provide Non-related parties 2023 Total 2022 Related parties 2022 Non-related parties 2022

Viernes 2 de febrero de 2024 DIARIO OFICIAL 237 Annex no. 3 consists of 24 columns and is divided into five parts. Part I Index Concept Data to provide 3- Statement of changes in equity for the periods comprised from January 1 to December 31 of 2023 and 2022 (amounts in pesos) Contributed capital: share capital Contributed capital: contributions for future capital increases formalized by their governing body 41030000000000 (balance at December 31, 2021). 41030001000000 Retrospective adjustments for accounting changes. 41030002000000 Retrospective adjustments for error corrections. 41030003000000 Balance at ___ of _______ of ___adjusted. Owner movements 41030004000000 Capital contributions. 41030005000000 Capital refunds. 41030006000000 Capitalization of other equity concepts. 41030007000000 Changes in controlling interest that do not imply loss of control. 41030008000000 Share subscription. 41030009000000 Profit capitalization. 41030010000000 Establishment of reserves. 41030011000000 Transfer of net result to prior period results. 41030012000000 Dividend payment. 41030013000000 Others. 41030014000000 Total. Reserve movement 41030015000000 Capital reserve. Comprehensive result 41030016000000 Net income. 41030017000000 Net loss. Other comprehensive results 41030018000000 Valuation of financial instruments to collect or sell. 41030019000000 Valuation of cash flow hedging financial derivative instruments. 41030020000000 Income and expenses related to assets held for disposal. 41030021000000 Cumulative effect from translation. 41030022000000 Remeasurements for defined employee benefits.

238 DIARIO OFICIAL Viernes 2 de febrero de 2024 41030023000000 Result from holding non-monetary assets. 41030024000000 Participation in other entities. 41030025000000 Others. 41030026000000 Total. 41030027000000 (balance at December 31, 2022). 41030028000000 Retrospective adjustments for accounting changes. 41030029000000 Retrospective adjustments for error corrections. 41030030000000 Balance at ___ of _______ of ___adjusted. Owner movements 41030031000000 Capital contributions. 41030032000000 Capital refunds. 41030033000000 Capitalization of other equity concepts. 41030034000000 Changes in controlling interest that do not imply loss of control. 41030035000000 Share subscription. 41030036000000 Profit capitalization. 41030037000000 Establishment of reserves. 41030038000000 Transfer of net result to prior period results. 41030039000000 Dividend payment. 41030040000000 Others. 41030041000000 Total. Reserve movement 41030042000000 Capital reserve. Comprehensive result 41030043000000 Net income. 41030044000000 Net loss. Other comprehensive results 41030045000000 Valuation of financial instruments to collect or sell. 41030046000000 Valuation of cash flow hedging financial derivative instruments. 41030047000000 Income and expenses related to assets held for disposal. 41030048000000 Cumulative effect from translation. 41030049000000 Remeasurements for defined employee benefits. 41030050000000 Result from holding non-monetary assets. 41030051000000 Participation in other entities. 41030052000000 Others. 41030053000000 Total. 41030054000000 (balance at December 31, 2023). The attached notes are an integral part of this financial statement.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 239 Part II Data to provide Contributed capital: share premium Contributed capital: financial instruments qualifying as equity Contributed capital: subordinated obligations in circulation Contributed capital: other contributed capital accounts Retained earnings: capital reserves Part III Data to provide Retained earnings: accumulated results Retained Earnings: Other Comprehensive Income Retained earnings: valuation of financial instruments to collect or sell Retained earnings: valuation of financial derivative instruments for cash flow hedging Retained earnings: income and expenses related to assets held for disposal Part IV Data to provide Retained earnings: cumulative effect from translation Retained earnings: remeasurements For defined employee benefits Retained earnings: result from holding non-monetary assets Retained earnings: participation in other entities Retained earnings: other retained earnings accounts Part V Data to provide Retained earnings: net income Retained earnings: net loss Total controlling interest Total non-controlling interest Total equity Index Concept Data to provide 4- Statement of cash flows for the periods ended december 31, 2023 and 2022 (amounts in pesos) 2023 2022 41040000000000 Net income. 41040001000000 Net loss. Adjustments for items associated with investment activities: 41040002000000 Impairment losses or reversal of impairment effect associated with investment activities. 41040003000000 Depreciation of properties, furniture, and equipment. 41040004000000 Amortization of intangible assets. 41040005000000 Provisions.

240 DIARIO OFICIAL Viernes 2 de febrero de 2024 41040006000000 Losses or reversal of impairment losses on long-term assets. 41040007000000 Income taxes incurred and deferred. 41040008000000 Participation in the net result of other entities. 41040009000000 Discontinued operations. 41040010000000 Other adjustments for items associated with investment activities. 41040011000000 Long-term assets held for sale or for distribution to owners. Adjustments for items associated with financing activities 41040012000000 Interest associated with interbank and other organism loans. 41040013000000 Interest associated with financial instruments qualifying as liabilities. 41040014000000 Interest associated with financial instruments qualifying as equity. 41040015000000 Other interest. 41040016000000 Sum. Changes in operating items 41040017000000 Change in margin accounts (financial derivative instruments). 41040018000000 Change in investments in financial instruments (securities) (net). 41040019000000 Change in repo debtors (net). 41040020000000 Change in securities lending (asset). 41040021000000 Change in financial derivative instruments (asset). 41040022000000 Change in credit portfolio (net). 41040023000000 Change in acquired receivables (net). 41040024000000 Change in benefits to receive in securitization operations. 41040025000000 Change in virtual assets. 41040026000000 Change in other accounts receivable (net). 41040027000000 Change in adjudicated assets (net). 41040028000000 Change in other operating assets (net). 41040029000000 Change in traditional deposits. 41040030000000 Change in interbank and other organism loans. 41040031000000 Change in repo creditors. 41040032000000 Change in securities lending (liability). 41040033000000 Change in collaterals sold or pledged. 41040034000000 Change in financial derivative instruments (liability). 41040035000000 Change in obligations in securitization operations. 41040036000000 Change in subordinated obligations with liability characteristics. 41040037000000 Change in other operating liabilities. 41040038000000 Change in hedging financial derivative instruments (of hedged items related to operating activities). 41040039000000 Income tax collections (refunds).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 241 41040040000000 Change in assets/liabilities for employee benefits. 41040041000000 Change in other payables. 41040042000000 Change in other provisions. 41040043000000 Income tax refunds. 41040044000000 Income tax payments. 41040045000000 Other items related to operating changes. 41040046000000 Net cash flows from operating activities. Investment activities 41040047000000 Payments for long-term financial instruments. 41040048000000 Collections from long-term financial instruments. 41040049000000 Collections from disposal of properties, furniture, and equipment. 41040050000000 Payments for acquisition of properties, furniture, and equipment. 41040051000000 Payments for discontinued operations. 41040052000000 Collections from discontinued operations. 41040053000000 Collections from disposal of subsidiaries. 41040054000000 Payments for acquisition of subsidiaries. 41040055000000 Collections from disposal of associates, joint ventures and other permanent investments. 41040056000000 Payments for acquisition of associates, joint ventures and other permanent investments. 41040057000000 Cash dividend collections from permanent investments. 41040058000000 Payments for acquisition of intangible assets. 41040059000000 Collections from disposal of intangible assets. 41040060000000 Collections from disposal of long-term assets available for sale. 41040061000000 Collections from disposal of other long-term assets. 41040062000000 Payments for acquisition of other long-term assets. 41040063000000 Collections associated with hedging financial derivative instruments (of hedged items related to investment activities). 41040064000000 Payments associated with hedging financial derivative instruments (of hedged items related to investment activities). 41040065000000 Other collections from investment activities. 41040066000000 Other payments from investment activities. 41040067000000 Other items related to investment activities. 41040068000000 Net cash flows from investment activities. Financing activities 41040069000000 Collections from obtaining interbank and other organism loans. 41040070000000 Payments of interbank and other organism loans. 41040071000000 Payments of lease liability. 41040072000000 Collections from share issuance.

242 DIARIO OFICIAL Viernes 2 de febrero de 2024 41040073000000 Payments for share capital refunds. 41040074000000 Cash dividend payments. 41040075000000 Payments associated with repurchase of own shares. 41040076000000 Collections from issuance of financial instruments qualifying as equity. 41040077000000 Payments associated with financial instruments qualifying as equity. 41040078000000 Collections from issuance of financial instruments qualifying as liabilities. 41040079000000 Payments associated with financial instruments qualifying as liabilities. 41040080000000 Interest payments for lease liability. 41040081000000 Collections associated with hedging financial derivative instruments (of hedged items related to financing activities). 41040082000000 Payments associated with hedging financial derivative instruments (of hedged items related to financing activities). 41040083000000 Other collections from financing activities. 41040084000000 Other payments from financing activities. 41040085000000 Other items related to financing activities. 41040086000000 Net cash flows from financing activities. 41040087000000 Net increase or decrease in cash and cash equivalents. Effects from changes in the value of cash and cash equivalents 41040088000000 Effect from translation due to using different exchange rates for the conversion of the initial balance, final balance, and cash flows. 41040089000000 Effect of exchange rate variations on cash and cash equivalents held or payable in foreign currency. 41040090000000 Effect on cash and cash equivalent balances from changes in their value resulting from fluctuations in their fair value. 41040091000000 Inflation effects associated with the balances and cash flows of any of the entities that make up the consolidated economic entity under an inflationary economic environment. 41040092000000 Other effects from changes in the value of cash and cash equivalents. 41040093000000 Total effect from changes in the value of cash and cash equivalents. 41040094000000 Cash and cash equivalents at the beginning of the period. 41040095000000 Cash and cash equivalents at the end of the period. The attached notes are an integral part of this financial statement. Concept 4.1- Notes to the financial statements.

Friday, February 2, 2024 OFFICIAL GAZETTE 243

Annex No. 5 consists of 12 columns and is divided into three parts.

Part I Index Concept Data to be provided 5- Comparative analysis of the income statement accounts for the years ended December 31, 2023 and 2022 (figures in pesos)

2023 Related parties 2023

Interest Income

Interest on cash and cash equivalents 41050000000000 Banks. 41050001000000 Highly liquid financial instruments. 41050002000000 Restricted or pledged cash and cash equivalents. 41050003000000 Total interest on cash and cash equivalents.

Interest and yields in favor from margin accounts 41050004000000 Cash. 41050005000000 Financial instruments. 41050006000000 Other assets. 41050007000000 Total interest and yields in favor from margin accounts.

Interest and yields in favor from collateral in OTC operations 41050008000000 Cash. 41050009000000 Financial instruments. 41050010000000 Other assets. 41050011000000 Total interest and yields in favor from collateral in OTC operations.

Interest and yields in favor from investments in financial instruments 41050012000000 For negotiable financial instruments. 41050013000000 For financial instruments to collect or sell. 41050014000000 For financial instruments to collect principal and interest (bonds). 41050015000000 Others. 41050016000000 Total interest and yields in favor from investments in financial instruments. 41050017000000 Premiums, interest and yields in favor in repo operations. 41050018000000 Income from hedging operations. 41050019000000 Income from trading financial derivative instruments.

244 OFFICIAL GAZETTE Friday, February 2, 2024

Interest on credit portfolio with credit risk stage 1

Commercial credits Unrestricted commercial credits 41050020000000 Business or commercial activity. 41050021000000 Financial entities. 41050022000000 Government entities. 41050023000000 Total unrestricted commercial credits. Restricted commercial credits 41050024000000 Business or commercial activity. 41050025000000 Financial entities. 41050026000000 Government entities. 41050027000000 Total restricted commercial credits. 41050028000000 Total commercial credits.

Consumer credits Unrestricted consumer credits 41050029000000 Credit card. 41050030000000 Personal. 41050031000000 Payroll. 41050032000000 Automotive. 41050033000000 Acquisition of movable goods. 41050034000000 Financial leasing operations. 41050035000000 Microcredits. 41050036000000 Other consumer credits. 41050037000000 Total unrestricted consumer credits. Restricted consumer credits 41050038000000 Credit card. 41050039000000 Personal. 41050040000000 Payroll. 41050041000000 Automotive. 41050042000000 Acquisition of movable goods. 41050043000000 Financial leasing operations. 41050044000000 Microcredits. 41050045000000 Other consumer credits. 41050046000000 Total restricted consumer credits. 41050047000000 Total consumer credits.

Friday, February 2, 2024 OFFICIAL GAZETTE 245

Housing credits Unrestricted housing credits 41050048000000 Medium and residential. 41050049000000 Social interest. 41050050000000 Credits acquired from INFONAVIT or FOVISSSTE. 41050051000000 Remodeling or improvement with guarantee granted by development banks or public trusts. 41050052000000 Remodeling or improvement with guarantee from the housing sub-account. 41050053000000 Total unrestricted housing credits. Restricted housing credits 41050054000000 Medium and residential. 41050055000000 Social interest. 41050056000000 Credits acquired from INFONAVIT or FOVISSSTE. 41050057000000 Remodeling or improvement with guarantee granted by development banks or public trusts. 41050058000000 Remodeling or improvement with guarantee from the housing sub-account. 41050059000000 Total restricted housing credits. 41050060000000 Total housing credits. 41050061000000 Credits granted as agent of the Federal Government. 41050062000000 Total interest on active credit portfolio.

Interest on credit portfolio with credit risk stage 2

Commercial credits 41050063000000 Business or commercial activity. 41050064000000 Financial entities. 41050065000000 Government entities. 41050066000000 Total commercial credits.

Consumer credits 41050067000000 Credit card. 41050068000000 Personal. 41050069000000 Payroll. 41050070000000 Automotive. 41050071000000 Acquisition of movable goods. 41050072000000 Financial leasing operations. 41050073000000 Microcredits. 41050074000000 Other consumer credits. 41050075000000 Total consumer credits.

246 OFFICIAL GAZETTE Friday, February 2, 2024

Housing credits 41050076000000 Medium and residential. 41050077000000 Social interest. 41050078000000 Credits acquired from INFONAVIT or FOVISSSTE. 41050079000000 Remodeling or improvement with guarantee granted by development banks or public trusts. 41050080000000 Remodeling or improvement with guarantee from the housing sub-account. 41050081000000 Total housing credits. 41050082000000 Total interest on credit portfolio with credit risk stage 2.

Interest on credit portfolio with credit risk stage 3

Commercial credits 41050083000000 Business or commercial activity. 41050084000000 Financial entities. 41050085000000 Government entities. 41050086000000 Total commercial credits.

Consumer credits 41050087000000 Credit card. 41050088000000 Personal. 41050089000000 Payroll. 41050090000000 Automotive. 41050091000000 Acquisition of movable goods. 41050092000000 Financial leasing operations. 41050093000000 Microcredits. 41050094000000 Other consumer credits. 41050095000000 Total consumer credits.

Housing credits 41050096000000 Medium and residential. 41050097000000 Social interest. 41050098000000 Credits acquired from INFONAVIT or FOVISSSTE. 41050099000000 Remodeling or improvement with guarantee granted by development banks or public trusts. 41050100000000 Remodeling or improvement with guarantee from the housing sub-account. 41050101000000 Total housing credits. 41050102000000 Total interest on credit portfolio with credit risk stage 3.

Friday, February 2, 2024 OFFICIAL GAZETTE 247

Income from credit portfolio valued at fair value

Commercial credits 41050103000000 Business or commercial activity. 41050104000000 Financial entities. 41050105000000 Government entities. 41050106000000 Total commercial credits.

Consumer credits 41050107000000 Credit card. 41050108000000 Personal. 41050109000000 Payroll. 41050110000000 Automotive. 41050111000000 Acquisition of movable goods. 41050112000000 Financial leasing operations. 41050113000000 Microcredits. 41050114000000 Other consumer credits. 41050115000000 Total consumer credits.

Housing credits 41050116000000 Medium and residential. 41050117000000 Social interest. 41050118000000 Credits acquired from INFONAVIT or FOVISSSTE. 41050119000000 Remodeling or improvement with guarantee granted by development banks or public trusts. 41050120000000 Remodeling or improvement with guarantee from the housing sub-account. 41050121000000 Total housing credits. 41050122000000 Total income from credit portfolio valued at fair value. 41050123000000 Interest on acquired receivables (impaired credits).

Commissions for credit granting 41050124000000 Commercial credits. 41050125000000 Consumer credits. 41050126000000 Housing credits. 41050127000000 Total commissions for credit granting. 41050128000000 Effect from credit portfolio renegotiation. 41050129000000 Premiums in favor in securities lending operations.

248 OFFICIAL GAZETTE Friday, February 2, 2024

Premiums from debt placement 41050130000000 Issued debt instruments. 41050131000000 Financial instruments qualifying as liabilities. 41050132000000 Subordinated obligations. 41050133000000 Total premiums from debt placement. 41050134000000 Dividends from financial instruments qualifying as equity financial instruments.

Gain from revaluation 41050135000000 Gain from revaluation changes. 41050136000000 Revaluation of indexed instruments. 41050137000000 Revaluation of UDIS items. 41050138000000 Credit revaluation in VSM. 41050139000000 Credit revaluation in UMA. 41050140000000 Total gain from revaluation. 41050141000000 Increase from updating interest income. 41050142000000 Total interest income.

Interest Expenses 41050143000000 Interest on demand deposits. 41050144000000 Interest on time deposits. 41050145000000 Interest on issued debt instruments. 41050146000000 Interest on interbank loans and from other entities. 41050147000000 Interest, transaction costs and discounts for issuance of financial instruments qualifying as liabilities. Subordinated obligations 41050148000000 Mandatory conversion. 41050149000000 Conversion by holder decision. 41050150000000 Conversion by issuer entity decision. 41050151000000 Non-convertible. 41050152000000 Total subordinated obligations. 41050153000000 Interest and yields for collateral in OTC operations. 41050154000000 Premiums paid for early redemption of financial instruments qualifying as liabilities. 41050155000000 Premiums, interest and yields for repo operations.

Friday, February 2, 2024 OFFICIAL GAZETTE 249

41050156000000 Expenses from hedging operations. 41050157000000 Expenses from trading financial derivative instruments. 41050158000000 Premiums for in securities lending operations. 41050159000000 Effect from credit portfolio renegotiation.

Discounts from debt placement 41050160000000 Issued debt instruments. 41050161000000 Subordinated obligations. 41050162000000 Total discounts from debt placement. 41050163000000 Issuance expenses for debt placement. 41050164000000 Costs and expenses associated with credit granting.

Loss from revaluation 41050165000000 Loss from revaluation changes. 41050166000000 Revaluation of indexed instruments. 41050167000000 Revaluation of UDIS items. 41050168000000 Revaluation of VSM items. 41050169000000 Revaluation of UMS items. 41050170000000 Total loss from revaluation. 41050171000000 Interest for associated with the global deposit account without activity. 41050172000000 Interest on lease liabilities. 41050173000000 Financial effect of provisions. 41050174000000 Increase from updating interest expenses. 41050175000000 Total interest expenses.

Net monetary position result (financial margin) 41050176000000 Net monetary position result from positions generating financial margin (debit balance). 41050177000000 Net monetary position result from positions generating financial margin (credit balance). 41050178000000 Increase from updating net monetary position result (financial margin). 41050179000000 Total net monetary position result (financial margin).

250 OFFICIAL GAZETTE Friday, February 2, 2024

Preventive estimate for credit risks

Preventive estimate for credit risks derived from rating

Credit portfolio with credit risk stage 1

Commercial credits Unrestricted commercial credits 41050180000000 Business or commercial activity. 41050181000000 Financial entities. 41050182000000 Government entities. 41050183000000 Recovery income from portfolio. 41050184000000 Write-offs. 41050185000000 Eliminations. 41050186000000 Credit portfolio recoveries. 41050187000000 Discounts, forgiveness, bonuses and discounts on the portfolio. 41050188000000 Total unrestricted commercial credits. Restricted commercial credits 41050189000000 Business or commercial activity. 41050190000000 Financial entities. 41050191000000 Government entities. 41050192000000 Total restricted commercial credits. 41050193000000 Total commercial credits.

Consumer credits Unrestricted consumer credits 41050194000000 Credit card. 41050195000000 Personal. 41050196000000 Payroll. 41050197000000 Automotive. 41050198000000 Acquisition of movable goods. 41050199000000 Financial leasing operations. 41050200000000 Microcredits. 41050201000000 Other consumer credits. 41050202000000 Total unrestricted consumer credits.

Friday, February 2, 2024 OFFICIAL GAZETTE 251

Restricted consumer credits 41050203000000 Credit card. 41050204000000 Personal. 41050205000000 Payroll. 41050206000000 Automotive. 41050207000000 Acquisition of movable goods. 41050208000000 Financial leasing operations. 41050209000000 Microcredits. 41050210000000 Other consumer credits. 41050211000000 Total restricted consumer credits. 41050212000000 Total consumer credits.

Housing credits Unrestricted housing credits 41050213000000 Medium and residential. 41050214000000 Social interest. 41050215000000 Credits acquired from INFONAVIT or FOVISSSTE. 41050216000000 Remodeling or improvement with guarantee granted by development banks or public trusts. 41050217000000 Remodeling or improvement with guarantee from the housing sub-account. 41050218000000 Total unrestricted housing credits. Restricted housing credits 41050219000000 Medium and residential. 41050220000000 Social interest. 41050221000000 Credits acquired from INFONAVIT or FOVISSSTE. 41050222000000 Remodeling or improvement with guarantee granted by development banks or public trusts. 41050223000000 Remodeling or improvement with guarantee from the housing sub-account. 41050224000000 Total restricted housing credits. 41050225000000 Total housing credits. 41050226000000 Credits granted as agent of the Federal Government.

Credit portfolio with credit risk Stage 2

Commercial credits 41050227000000 Business or commercial activity. 41050228000000 Financial entities. 41050229000000 Government entities. 41050230000000 Total commercial credits.

252 OFFICIAL GAZETTE Friday, February 2, 2024

Consumer credits 41050231000000 Credit card. 41050232000000 Personal. 41050233000000 Payroll. 41050234000000 Automotive. 41050235000000 Acquisition of movable goods. 41050236000000 Financial leasing operations. 41050237000000 Microcredits. 41050238000000 Other consumer credits. 41050239000000 Total consumer credits.

Housing credits 41050240000000 Medium and residential. 41050241000000 Social interest. 41050242000000 Credits acquired from INFONAVIT or FOVISSSTE. 41050243000000 Remodeling or improvement with guarantee granted by development banks or public trusts. 41050244000000 Remodeling or improvement with guarantee from the housing sub-account. 41050245000000 Total housing credits. 41050246000000 Total credit portfolio with credit risk stage 2.

Credit portfolio with credit risk stage 3

Commercial credits 41050247000000 Business or commercial activity. 41050248000000 Financial entities. 41050249000000 Government entities. 41050250000000 Total commercial credits.

Consumer credits 41050251000000 Credit card. 41050252000000 Personal. 41050253000000 Payroll. 41050254000000 Automotive. 41050255000000 Acquisition of movable goods. 41050256000000 Financial leasing operations. 41050257000000 Microcredits. 41050258000000 Other consumer credits. 41050259000000 Total consumer credits.

Housing credits 41050260000000 Medium and residential. 41050261000000 Social interest. 41050262000000 Credits acquired from INFONAVIT or FOVISSSTE.

Friday, February 2, 2024 OFFICIAL GAZETTE 253

41050263000000 Remodeling or improvement with guarantee granted by development banks or public trusts. 41050264000000 Remodeling or improvement with guarantee from the housing sub-account. 41050265000000 Total housing credits. 41050266000000 Total credit portfolio with credit risk stage 3. 41050267000000 Total credit portfolio. 41050268000000 Contingent operations and guarantees. 41050269000000 Total preventive estimate for credit risks derived from rating.

Credit portfolio recovery

Commercial credits 41050270000000 Business or commercial activity. 41050271000000 Financial entities. 41050272000000 Government entities. 41050273000000 Total commercial credits.

Consumer credits 41050274000000 Credit card. 41050275000000 Personal. 41050276000000 Payroll. 41050277000000 Automotive. 41050278000000 Acquisition of movable goods. 41050279000000 Financial leasing operations. 41050280000000 Microcredits. 41050281000000 Other consumer credits. 41050282000000 Total consumer credits.

Housing credits 41050283000000 Medium and residential. 41050284000000 Social interest. 41050285000000 Credits acquired from INFONAVIT or FOVISSSTE. 41050286000000 Remodeling or improvement with guarantee granted by development banks or public trusts. 41050287000000 Remodeling or improvement with guarantee from the housing sub-account. 41050288000000 Total housing credits. 41050289000000 Total credit portfolio recovery.

Additional preventive estimate for credit risks 41050290000000 For coverage of risk on housing portfolio with credit risk stage 3. 41050291000000 For surcharge on government bonds scheme of discounts for timely and early payments.

254 OFFICIAL GAZETTE Friday, February 2, 2024

41050292000000 For operational risks (credit information companies). 41050293000000 For accrued interest on credits with credit risk stage 3. 41050294000000 Ordered by the National Banking and Securities Commission. 41050295000000 Recognized by the National Banking and Securities Commission. 41050296000000 Other estimates. 41050297000000 Total additional preventive estimate for credit risks. 41050298000000 Preventive estimate for credit risks derived from acquired receivables (impaired credits). 41050299000000 Increase from updating preventive estimate for credit risks. 41050300000000 Total preventive estimate for credit risks.

Commissions and fees charged

Credit operations

Commercial credits Unrestricted commercial credits Business or commercial activity 41050301000000 Unsecured operations. 41050302000000 Pledge operations. 41050303000000 Bridge credits. 41050304000000 Financial factoring, discount or assignment of credit rights operations. 41050305000000 Financial leasing operations. 41050306000000 Mortgage guarantee operations. 41050307000000 Credits for investment projects with own payment source. 41050308000000 Others. 41050309000000 Total business or commercial activity. Financial entities 41050310000000 Interbank credits. 41050311000000 Credits to non-bank financial entities. 41050312000000 Total financial entities. Government entities 41050313000000 Credits to the Federal Government. 41050314000000 Credits to states and municipalities. 41050315000000 Credits to state productive enterprises. 41050316000000 Credits to decentralized or deconcentrated organisms. 41050317000000 Total government entities. 41050318000000 Total unrestricted commercial credits.

Friday, February 2, 2024 OFFICIAL GAZETTE 255

Restricted commercial credits Business or commercial activity 41050319000000 Unsecured operations. 41050320000000 Pledge operations. 41050321000000 Bridge credits. 41050322000000 Financial factoring, discount or assignment of credit rights operations. 41050323000000 Financial leasing operations. 41050324000000 Mortgage guarantee operations. 41050325000000 Credits for investment projects with own payment source. 41050326000000 Others. 41050327000000 Total business or commercial activity. Financial entities 41050328000000 Interbank credits. 41050329000000 Credits to non-bank financial entities. 41050330000000 Total financial entities. Government entities 41050331000000 Credits to the Federal Government. 41050332000000 Credits to states and municipalities. 41050333000000 Credits to state productive enterprises. 41050334000000 Credits to decentralized or deconcentrated organisms. 41050335000000 Total government entities. 41050336000000 Total restricted commercial credits. 41050337000000 Total commercial credits.

Consumer credits Unrestricted consumer credits 41050338000000 Credit card. 41050339000000 Personal. 41050340000000 Payroll. 41050341000000 Automotive. 41050342000000 Acquisition of movable goods. 41050343000000 Financial leasing operations. 41050344000000 Microcredits. 41050345000000 Other consumer credits. 41050346000000 Total unrestricted consumer credits.

256 OFFICIAL GAZETTE Friday, February 2, 2024 Restricted consumer credits 41050347000000 Credit card. 41050348000000 Personal. 41050349000000 Payroll. 41050350000000 Automotive. 41050351000000 Acquisition of movable property. 41050352000000 Financial leasing operations. 41050353000000 Microcredits. 41050354000000 Other consumer credits. 41050355000000 Total of restricted consumer credits. 41050356000000 Total consumer credits. Housing credits Unrestricted housing credits 41050357000000 Medium and residential. 41050358000000 Social interest. 41050359000000 Credits acquired from INFONAVIT or FOVISSSTE. 41050360000000 Remodeling or improvement with guarantee granted by development banking or public trusts. 41050361000000 Remodeling or improvement with guarantee from the housing sub-account. 41050362000000 Total unrestricted housing credits. Restricted housing credits 41050363000000 Medium and residential. 41050364000000 Social interest. 41050365000000 Credits acquired from INFONAVIT or FOVISSSTE. 41050366000000 Remodeling or improvement with guarantee granted by development banking or public trusts. 41050367000000 Remodeling or improvement with guarantee from the housing sub-account. 41050368000000 Total restricted housing credits. 41050369000000 Total housing credits. 41050370000000 Credits granted as agent of the Federal Government. 41050371000000 Total credit operations. 41050372000000 Sale and purchase of virtual assets. 41050373000000 Guarantees. 41050374000000 Letters of credit without refinancing. 41050375000000 Acceptances on behalf of third parties. 41050376000000 Sale and purchase of financial instruments. 41050377000000 Account opening. 41050378000000 Account management. 41050379000000 Fiduciary activities. 41050380000000 Fund transfer. 41050381000000 Bank drafts. 41050382000000 Cashier's checks.

Friday, February 2, 2024 OFFICIAL GAZETTE 257 41050383000000 Certified checks. 41050384000000 Traveler's checks. 41050385000000 Custody or administration of goods. 41050386000000 Safe deposit box rental. 41050387000000 Electronic banking service. 41050388000000 Other commissions and fees charged. 41050389000000 Increase due to update of commissions and fees charged. 41050390000000 Total commissions and fees charged. Commissions and fees paid 41050391000000 Correspondent banks. 41050392000000 Commission agents. 41050393000000 Fund transfer. 41050394000000 Sale and purchase of virtual assets. 41050395000000 Borrowed loans. 41050396000000 Debt placement. 41050397000000 Other commissions and fees paid. 41050398000000 Increase due to update of commissions and fees paid. 41050399000000 Total commissions and fees paid. Intermediation Result Valuation result of financial instruments at fair value 41050400000000 Negotiable financial instruments. 41050401000000 Derivative financial instruments for trading purposes. 41050402000000 Derivative financial instruments for hedging purposes. 41050403000000 Valuation of the hedged item. 41050404000000 From securities available for sale in fair value hedges. 41050405000000 Sold collateral. 41050406000000 Total valuation result of financial instruments at fair value. Estimation of expected credit losses for investments in financial instruments 41050407000000 Financial instruments to collect or sell. 41050408000000 Financial instruments to collect principal and interest (securities). 41050409000000 Other derivatives. 41050410000000 Total estimation of expected credit losses for investments in financial instruments. 41050411000000 Valuation result of currencies. 41050412000000 Valuation result of virtual assets. 41050413000000 Valuation result of minted precious metals.

258 OFFICIAL GAZETTE Friday, February 2, 2024 Result from sale and purchase of financial instruments and derivative financial instruments 41050414000000 Negotiable financial instruments. 41050415000000 Financial instruments to collect or sell. 41050416000000 Financial instruments to collect principal and interest (securities). 41050417000000 Derivative financial instruments for trading purposes. 41050418000000 Derivative financial instruments for hedging purposes. 41050419000000 Total result from sale and purchase of financial instruments and derivative financial instruments. 41050420000000 Result from sale and purchase of virtual assets. 41050421000000 Result from sale and purchase of currencies. 41050422000000 Result from sale and purchase of minted precious metals. 41050423000000 Result from sale of received collateral. Transaction costs 41050424000000 For sale and purchase of negotiable financial instruments. 41050425000000 For sale and purchase of derivative financial instruments. 41050426000000 For virtual assets. 41050427000000 Total transaction costs. 41050428000000 Other financial results. 41050429000000 Result from sale of received collateral. 41050430000000 Increase due to update of the result by intermediation. 41050431000000 Total intermediation result. Other operating income (expenses) Costs and expenses incurred in the recovery of credit portfolio Commercial credits Business or commercial activity 41050432000000 Unsecured operations. 41050433000000 Pledge operations. 41050434000000 Bridge credits. 41050435000000 Financial factoring, discount or assignment of credit rights operations. 41050436000000 Capitalizable leasing operations.

Friday, February 2, 2024 OFFICIAL GAZETTE 259 41050437000000 Mortgage guarantee operations. 41050438000000 Credits for investment projects with own source of payment. 41050439000000 Others. 41050440000000 Total business or commercial activity. Financial entities 41050441000000 Interbank credits 41050442000000 Credits to non-bank financial entities. 41050443000000 Total financial entities. Governmental entities 41050444000000 Credits to the Federal Government or with its guarantee. 41050445000000 Credits to states and municipalities or with their guarantee. 41050446000000 Credits to state productive companies. 41050447000000 Credits to decentralized or disaggregated bodies without guarantee from the Federal Government, states or municipalities. 41050448000000 Total governmental entities. Consumer credits 41050449000000 Credit card. 41050450000000 Personal. 41050451000000 Payroll. 41050452000000 Automotive. 41050453000000 Acquisition of movable property. 41050454000000 Capitalizable leasing operations. 41050455000000 Other consumer credits. 41050456000000 Total consumer credits. Housing credits 41050457000000 Medium and residential. 41050458000000 Social interest. 41050459000000 Credits acquired from INFONAVIT or FOVISSSTE. 41050460000000 Remodeling or improvement with guarantee granted by development banking or public trusts. 41050461000000 Total housing credits. Recoveries 41050462000000 Taxes. 41050463000000 Collection rights. 41050464000000 Excess in benefits to be received in securitization operations. 41050465000000 Other recoveries. 41050466000000 Total recoveries. 41050467000000 Income from credit portfolio acquisition.

260 OFFICIAL GAZETTE Friday, February 2, 2024 41050468000000 Expenses from credit portfolio acquisition. 41050469000000 Profit from credit portfolio sale. 41050470000000 Loss from credit portfolio sale. 41050471000000 Income from purchase option in financial leasing operations. 41050472000000 Income from participation in the sale price of goods in financial leasing operations. 41050473000000 Financial cost for capitalizable leasing. 41050474000000 Cancellation of excess of preventive estimation for credit risks. 41050475000000 Impacts on the estimation of expected credit losses. Losses 41050476000000 For shortages in branches. 41050477000000 Labor relations and workplace security. 41050478000000 Fraud. 41050479000000 Natural disasters and other events. 41050480000000 Clients, products and business practices. 41050481000000 Business incidents and system failures. 41050482000000 Execution, delivery and process management. 41050483000000 Other losses. 41050484000000 Total losses. Dividends from permanent investments 41050485000000 Dividends from other permanent investments. 41050486000000 Dividends from permanent investments in associates available for sale. 41050487000000 Total dividends from permanent investments. 41050488000000 Contributions to IPAB. 41050489000000 Donations. 41050490000000 Result from asset adjudication. 41050491000000 Result in sale of adjudicated assets. 41050492000000 Result from valuation of adjudicated assets. 41050493000000 Estimation for loss of value of adjudicated assets. 41050494000000 Loss in custody and administration of assets. 41050495000000 Loss in trust operations. Loss from impairment or effect of reversal of impairment of other long-term assets held for sale 41050496000000 From real estate. 41050497000000 From commercial goodwill. 41050498000000 From other permanent investments valued at cost. 41050499000000 From other long-term assets. 41050500000000 From other assets. 41050501000000 Total loss from impairment or effect of reversal of impairment of other long-term assets held for sale.

Friday, February 2, 2024 OFFICIAL GAZETTE 261 41050502000000 Interest charged in financing for acquisition of assets. 41050503000000 Result in sale of properties, furniture and equipment. 41050504000000 Cancellation of estimation for uncollectability or difficult collection. 41050505000000 Cancellation of other liability accounts. 41050506000000 Interest in favor from loans to officials and employees. 41050507000000 Income from leasing. 41050508000000 Result from valuation of benefits to be received in securitization operations. 41050509000000 Result from valuation of the asset for administration of transferred financial assets. 41050510000000 Result from valuation of the liability for administration of transferred financial assets. 41050511000000 Result in benefits to be received in securitization operations. 41050512000000 Other items of operating income (expenses). 41050513000000 Income from administrative services. 41050514000000 Result from monetary position originated by items not related to the financial margin. 41050515000000 Result from revaluation of items not related to the financial margin. 41050516000000 Increase due to update of other operating income (expenses). 41050517000000 Total other operating income (expenses). Subsidies (applicable to development banking institutions) 41050518000000 Federal Government subsidies. 41050519000000 Increase due to update of Federal Government subsidies. 41050520000000 Total subsidies (applicable to development banking institutions). Administrative and promotional expenses 41050521000000 Short-term direct benefits. 41050522000000 Workers' participation in profits. 41050523000000 Other short-term direct benefits. Net cost of the period derived from long-term employee benefits 41050524000000 Long-term direct benefits. 41050525000000 Deferred workers' participation in profits.

262 OFFICIAL GAZETTE Friday, February 2, 2024 Post-employment benefits 41050526000000 Pensions. 41050527000000 Seniority premium. 41050528000000 Other post-employment benefits. 41050529000000 Total post-employment benefits. Termination benefits 41050530000000 Termination benefits for reasons other than restructuring. 41050531000000 Termination benefits due to restructuring. 41050532000000 Total termination benefits. Workers' participation in profits 41050533000000 Workers' participation in profits accrued. 41050534000000 Deferred workers' participation in profits. 41050535000000 Estimation for non-recoverable deferred PTU. 41050536000000 Total workers' participation in profits. 41050537000000 Wages, salaries and benefits to workers with disabilities and/or elderly. 41050538000000 Professional fees. 41050539000000 Rents. 41050540000000 Insurance and bonds. 41050541000000 Promotional and advertising expenses. 41050542000000 Taxes and various rights. 41050543000000 Non-deductible expenses. 41050544000000 Technology expenses. 41050545000000 Depreciations. 41050546000000 Amortizations. 41050547000000 Loss from impairment or effect of reversal of impairment of real estate and other assets in use. 41050548000000 Technical assistance expenses. 41050549000000 Maintenance expenses. 41050550000000 Freight and haulage paid to individuals. 41050551000000 Freight and haulage paid to legal entities. 41050552000000 Fees other than those paid to IPAB. 41050553000000 Consumables and minor supplies. 41050554000000 Loss from uncollectible credits. 41050555000000 Restaurant consumption. 41050556000000 Loss from derivative financial operations. 41050557000000 Deduction for food aid for workers. 41050558000000 Use or temporary enjoyment of automobiles with rechargeable electric batteries and electric automobiles with internal combustion engine or hydrogen-powered.

Friday, February 2, 2024 OFFICIAL GAZETTE 263 41050559000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 41050560000000 Other administrative and promotional expenses. 41050561000000 Increase due to update of administrative and promotional expenses. 41050562000000 Total administrative and promotional expenses. Operating result Participation in the net result of other entities 41050563000000 Results from the exercise of unconsolidated subsidiaries, associates and joint ventures. 41050564000000 Dividends from permanent investments. 41050566000000 Valuation of permanent investments available for sale. 41050566000000 Adjustments associated with other permanent investments. 41050567000000 Impairment or effect of reversal of impairment of permanent investments. Result before income tax 41050568000000 Accrued income tax. 41050569000000 Deferred income tax. 41050570000000 Result of continuing operations. 41050571000000 Discontinued operations. 41050572000000 Net results. Other comprehensive income 41050573000000 Valuation of financial instruments to collect or sell. 41050574000000 Valuation of derivative financial instruments for cash flow hedging. 41050575000000 Income and expenses related to assets held for disposal. 41050576000000 Remedy of defined benefits to employees. 41050577000000 Accumulated effect from conversion. 41050578000000 Result from holding non-monetary assets. 41050579000000 Participation in other entities. 41050580000000 Comprehensive result. Part II Data to be provided Related parties 2023 Non-related parties 2023 Related parties 2022 Non-related parties 2022 Part III Data to be provided Accumulative or deductible for ISR: 2023 Accumulative or deductible for ISR: 2022 Non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 Non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR: 2022

264 OFFICIAL GAZETTE Friday, February 2, 2024 Annex no. 6 consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 6 - Relationship of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent for the fiscal year ended december 31, 2023 (amounts in pesos) Taxable base Rate, fee or quota Contributions owed by the taxpayer as a direct subject Income tax (ISR) 41060000000000 Income tax. 41060001000000 Other ISR reductions. 41060002000000 ISR accrued in the exercise. 41060003000000 Amount pending applied in the exercise, of the fiscal stimulus for projects in research and development technology authorized in previous exercises. 41060004000000 Amount pending applied in the exercise, of the fiscal stimulus for investment projects in the production of national cinematography from previous exercises. 41060005000000 Amount pending applied in the exercise, of the fiscal stimulus for investment projects in the arts from previous exercises. 41060006000000 Stimulus for investment projects in the production of national cinematography. 41060007000000 Stimulus for investment projects in the arts. 41060008000000 Expenses and investments for Projects in research and development technology, applied in the exercise 2023. 41060009000000 Expenses and investments for Projects in research and development technology, applied in the exercise 2022. 41060010000000 Expenses and investments for Projects in research and development technology, applied in the exercise 2021. 41060011000000 Expenses and investments for Projects in research and development technology, applied in the exercise 2020. 41060012000000 Expenses and investments for Projects in research and development technology, applied in the exercise 2019. 41060013000000 Expenses and investments for Projects in research and development technology, applied in the exercise 2018. 41060014000000 Expenses and Investments for Projects in research and development technology, applied in the exercise 2017.

Friday, February 2, 2024 OFFICIAL GAZETTE 265 41060015000000 Expenses and investments for Projects in research and development technology, applied in the exercise 2016. 41060016000000 Expenses and investments for Projects in research and development technology, applied in the exercise 2015. 41060017000000 Expenses and investments for Projects in research and development technology, applied in the exercise 2014. 41060018000000 Amount pending to be applied for Projects in research and development technology. 41060019000000 Stimulus for investment in projects and programs for high-performance sports. 41060020000000 Amount pending to be applied for investment in projects and programs for high-performance sports. 41060021000000 Income obtained from government support. 41060022000000 Amount pending to be applied from the stimulus for investment in fixed feeding equipment for electric vehicles. 41060023000000 Amount of the fiscal stimulus for biodiesel and its mixtures. 41060024000000 Other stimuli. 41060025000000 Total stimuli. 41060026000000 Provisional payments made to the Federation. 41060027000000 ISR withheld from the taxpayer. 41060028000000 ISR creditable paid abroad. 41060029000000 ISR creditable for dividends or profits distributed. 41060030000000 Other amounts owed. 41060031000000 Other amounts in favor. 41060032000000 Difference owed. 41060033000000 Difference in favor. 41060034000000 Income tax owed for the exercise. 41060035000000 Income tax paid in annual, normal and complementary declarations. 41060036000000 Difference owed for the exercise. 41060037000000 Balance in favor for the exercise. Other data 41060038000000 Income tax on income subject to preferential tax regimes. 41060039000000 Income tax on dividends distributed not from CUFIN nor from CUFINRE. 41060040000000 Income tax on dividends distributed from CUFINRE. Value Added Tax (VAT) 41060041000000 Value of acts or activities taxed at the 16% rate. 41060042000000 Value of acts or activities taxed at the 0% rate. 41060043000000 Sum of the value of taxed acts or activities. 41060044000000 Value of acts or activities for which there is no obligation to pay (exempt). 41060045000000 Total value of acts or activities. 41060046000000 Value of acts or activities not subject. 41060047000000 Sum of accrued VAT for the months of the exercise. 41060048000000 Sum of creditable VAT for the months of the exercise excluding balances in favor. 41060049000000 Sum of compensations applied to VAT for other federal contributions in the months of the exercise.

266 DIARIO OFICIAL Friday, February 2, 2024 41060050000000 Sum of credit balances for VAT. 41060051000000 Sum of VAT refunded during the months of the fiscal year. 41060052000000 VAT credit for investments or expenses in pre-operational periods (for the purposes of Article 5, fraction VI and Article 5-B, second paragraph of the VAT Law). 41060053000000 Increase in VAT for investments or expenses in pre-operational periods (for the purposes of Article 5, fraction VI and Article 5-B, second paragraph of the VAT Law). 41060054000000 Refund of VAT for investments or expenses in pre-operational periods (for the purposes of Article 5, fraction VI and Article 5-B, second paragraph of the VAT Law). 41060055000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the purposes of Article 29, fraction IV, subsection i) of the VAT Law). Special Tax on Production and Services (IEPS) 41060056000000 Value of taxable acts or activities subject to the 30% rate (gambling and lotteries). 41060057000000 Sum of IEPS incurred during the months of the fiscal year. 41060058000000 Sum of compensations applied to IEPS from other federal contributions during the months of the fiscal year. 41060059000000 Biodiesel and its mixtures for the purposes of Article 16, section A, fraction I of the 2023 Fiscal Law (LIF). 41060060000000 Biodiesel and its mixtures for the purposes of Article 16, section A, fraction IV of the 2023 Fiscal Law (LIF). Tax on Foreign Trade 41060061000000 General import tax. 41060062000000 General export tax. 41060063000000 Total taxes on foreign trade. Social Security Contributions 41060064000000 Worker-employer contributions to the Mexican Social Security Institute (IMSS). 41060065000000 Contributions to the National Fund for Housing Workers (INFONAVIT). 41060066000000 Contributions to retirement insurance. Rights for services provided 41060067000000 National Banking and Securities Commission (CNBV). 41060068000000 National Institute of Migration (INM) - visitor without permission to perform remunerated activities (for the purposes of Article 8, fraction I of the Federal Rights Law). 41060069000000 National Institute of Migration (INM) - migratory services (for the purposes of Article 12 of the Federal Rights Law). 41060070000000 Others specify concept.

Friday, February 2, 2024 DIARIO OFICIAL 267 Contributions for which one is a withholding agent: Income Tax (ISR) For payments to residents in the country 41060071000000 For salaries. 41060072000000 Fees at 35% for the purposes of Article 96 of the Income Tax Law (LISR). 41060073000000 Prizes. 41060074000000 Fees at 10%. 41060075000000 Leasing at 10%. 41060076000000 Sale of other goods at 20%. 41060077000000 Interest at 0.08%, on the capital amount. 41060078000000 Interest at 20%. 41060079000000 Sale of shares. 41060080000000 Commissions. 41060081000000 Interest and exchange gain at 35%. 41060082000000 Capital derivative financial operations at 25%. 41060083000000 Debt derivative financial operations at 25%. 41060084000000 For dividends at 10%. 41060085000000 Others. 41060086000000 Total ISR withheld from residents in the country. For payments to residents abroad 41060087000000 Salaries at 15%. 41060088000000 Salaries at 30%. 41060089000000 Pensions, retirements and other concepts at 15%. 41060090000000 Pensions, retirements and other concepts at 30%. 41060091000000 Fees at 25%. 41060092000000 Royalties at 5%. 41060093000000 Royalties at 10%. 41060094000000 Royalties at 25%. 41060095000000 Royalties at 35%. 41060096000000 Technical assistance. 41060097000000 Mediation. 410600989000000 Real estate leasing. 41060099000000 Movable property leasing at 25%. 41060100000000 Exchange of public debt for capital. 41060101000000 Financial leasing. 41060102000000 Prizes. 41060103000000 Time-sharing tourist service. 41060104000000 Interest at 4.9%. 41060105000000 Interest at 10%. 41060106000000 Interest at 15%. 41060107000000 Interest at 21%. 41060108000000 Interest at 35%. 41060109000000 Sale of real estate. 41060110000000 Sale of shares. 41060111000000 Capital derivative financial operations.

268 DIARIO OFICIAL Friday, February 2, 2024 41060112000000 Debt derivative financial operations. 41060113000000 Construction, installation, maintenance or assembly of real estate. 41060114000000 Charter party contract. 41060115000000 Public, artistic and sporting events. 41060116000000 For dividends at 10%. 41060117000000 Others. 41060118000000 Total ISR withheld from residents abroad. Value Added Tax (VAT) 41060119000000 Acquisition of goods through dación en pago (transfer of property in payment of debt). 41060120000000 Acquisition of goods through judicial or fiduciary adjudication. 41060121000000 Independent personal services provided by individuals. 41060122000000 Use or temporary enjoyment of goods provided or granted by individuals. 41060123000000 Land freight transport services provided by individuals or corporations. 41060124000000 Services provided by individual commission agents. 41060125000000 Acquisition, or use or temporary enjoyment of tangible goods, sold or granted by residents abroad without a permanent establishment in the country. 41060126000000 Others. 41060127000000 Total VAT withheld. Other withheld contributions 41060128000000 Special Tax on Production and Services withheld. 41060129000000 Others. Compensations made and refunds obtained Compensations made during the fiscal year from credit balances originating from: At historical value: 41060130000000 Value Added Tax. 41060131000000 Income Tax. 41060132000000 Other federal contributions. At updated value: 41060133000000 Value Added Tax. 41060134000000 Income Tax. 41060135000000 Other federal contributions. Compensations made during the fiscal year applied to: 41060136000000 Own Value Added Tax originating from own Value Added Tax.

Friday, February 2, 2024 DIARIO OFICIAL 269 41060137000000 Own Income Tax originating from own Income Tax. 41060138000000 Other federal contributions. Refunds obtained during the fiscal year 41060139000000 Other federal contributions. From: 41060140000000 Value Added Tax. 41060141000000 Income Tax. 41060142000000 Other federal contributions. Part II Data to provide Contribution determined by audit for or against Contribution for or credit balance determined by the taxpayer Difference Non-material differences not investigated by audit Concept 6.1- Declaration Annex no. 7 consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 7- List of contributions to pay as of December 31, 2023 (amounts in pesos) Amount corresponding to the determined fiscal year Amount originating from previous years Income Tax incurred as direct taxpayer 41070000000000 Determined by the taxpayer (of the fiscal year). 41070001000000 Difference determined by the taxpayer (of the determined fiscal year). Provisional and/or final payments determined by the taxpayer for Income Tax own provisional payments 41070002000000 Corresponding to the month of:

270 DIARIO OFICIAL Friday, February 2, 2024 Income Tax for salaries and in general for the provision of a subordinate personal service in its capacity as withholding agent 41070003000000 Corresponding to the month of: Income Tax for payment of fees in its capacity as withholding agent 41070004000000 Corresponding to the month of: Income Tax for payment of leases in its capacity as withholding agent 41070005000000 Corresponding to the month of: Income Tax for payment of interest in its capacity as withholding agent 41070006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in its capacity as withholding agent 41070007000000 Corresponding to the month of: Income Tax on dividends as direct taxpayer 41070008000000 Corresponding to the month of: Income Tax preferential tax regimes as direct taxpayer 41070009000000 Corresponding to the fiscal year of: Income Tax for payments abroad in its capacity as withholding agent 41070010000000 Corresponding to the month of: Information determined by the contributor: Tax on assets as direct taxpayer 41070011000000 Corresponding to the fiscal year of: (specify the fiscal year)

Friday, February 2, 2024 DIARIO OFICIAL 271 Value Added Tax incurred as direct taxpayer 41070012000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 41070013000000 Corresponding to the month of: Special Tax on Production and Services incurred as direct taxpayer 41070014000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 41070015000000 Corresponding to the month of: Tax on new cars 41070016000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 41070017000000 Corresponding to the month of: Contributions to the National Fund for Housing Workers 41070018000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 41070019000000 Corresponding to the bimonthly period of: Local taxes 41070020000000 Corresponding to the month of: Payroll tax 41070021000000 Corresponding to the month of: Rights for services provided 41070022000000 The National Banking and Securities Commission (CNBV), corresponding to the month of: 41070023000000 The National Institute of Migration (INM) - visitor without permission to perform remunerated activities (for the purposes of Article 8, fraction I of the Federal Rights Law) corresponding to the month of:

272 DIARIO OFICIAL Friday, February 2, 2024 41070024000000 The National Institute of Migration (INM) - migratory services (for the purposes of Article 12 of the Federal Rights Law) corresponding to the month of: 41070025000000 Others specify concept and period to which it corresponds: Other contributions 41070026000000 Specify concept and period to which it corresponds: Differences not considered by the contributor in the determined fiscal year: 41070027000000 Difference determined by audit not considered by the contributor (of the determined fiscal year). Income Tax provisional payments 41070028000000 Corresponding to the month of: Income Tax withholdings to residents in Mexico 41070029000000 Corresponding to the month of: Income Tax withholdings to residents in abroad 41070030000000 Corresponding to the month of: Income Tax on dividends 41070031000000 Corresponding to the month of: Income Tax preferential tax regimes as direct taxpayer 41070032000000 Corresponding to the fiscal year Value Added Tax as direct taxpayer 41070033000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 41070034000000 Corresponding to the month of:

Friday, February 2, 2024 DIARIO OFICIAL 273 Special Tax on Production and Services as direct taxpayer 41070035000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 41070036000000 Corresponding to the month of: Tax on new cars 41070037000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 41070038000000 Corresponding to the month of: Contributions to the National Fund for Housing Workers 41070039000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 41070040000000 Corresponding to the bimonthly period of: Local taxes 41070041000000 Corresponding to the month of: Rights 41070042000000 Corresponding to the right. Other contributions 41070043000000 Specify concept and period to which it corresponds: 41070044000000 Total. Part II Data to provide Total of contributions to pay Amount of the contribution in litigation Date of payment Credit institution or SAT Number of the operation

274 DIARIO OFICIAL Friday, February 2, 2024 Part III Data to provide Payment in installments (data from the free writing): number of folio Payment in installments (data from the free writing): presentation date Payment in installments (data from the free writing): receiving administration Authorization letter for payment in installments: number Authorization letter for payment in installments: date Annex no. 8 consists of 9 columns and is divided into two parts. Index Concept Data to provide 8- Reconciliation between the accounting and tax result for purposes of income tax for the years ended december 31, 2023 and 2022 (amounts in pesos) 2023 2022 41080000000000 Net profit. 41080001000000 Net loss. Plus-minus: 41080002000000 Effect of inflation from NIF B-10. 41080003000000 Result from favorable monetary position. 41080004000000 Result from unfavorable monetary position. 41080005000000 Historical net profit. 41080006000000 Historical net loss. Plus: 41080007000000 Non-accounting tax revenues. Plus: 41080008000000 Non-tax accounting deductions. Minus: 41080009000000 Non-accounting tax deductions. Minus: 41080010000000 Non-tax accounting revenues. 41080011000000 Fiscal loss before loss on sale of shares. 41080012000000 Fiscal profit before loss on sale of shares. 41080013000000 Loss on sale of shares. 41080014000000 Fiscal loss before PTU paid in the fiscal year. 41080015000000 Fiscal profit before PTU paid in the fiscal year.

Friday, February 2, 2024 DIARIO OFICIAL 275 Plus or minus: 41080016000000 PTU paid in the fiscal year. 41080017000000 Fiscal loss of the fiscal year. 41080018000000 Fiscal profit of the fiscal year. 41080019000000 Additional deduction for first employment incentive of the fiscal year (for the purposes of Article Ninth, fraction XXXVII of the Transitional Provisions of the Income Tax Law for 2014). 41080020000000 Amortization of losses from previous years. 41080021000000 Fiscal result. Non-accounting tax revenues 41080022000000 Accumulable annual inflation adjustment. 41080023000000 Fiscal exchange gain. 41080024000000 Fiscal gain on sale of shares and/or intangibles. 41080025000000 Fiscal gain on capital refund. 41080026000000 Fiscal gain on sale of movable property. 41080027000000 Fiscal gain on sale of real estate. 41080028000000 Fiscal gain in trusts. 41080029000000 Late interest effectively collected. 41080030000000 Fiscal gain on sale of adjudicated goods. 41080031000000 Revenues collected in advance. 41080032000000 Accumulable income from decrease in balances of preventive global reserves. 41080033000000 Transfer pricing adjustment. 41080034000000 Result from liquidation of cash derivative operations. 41080035000000 Result from liquidation of in-kind derivative operations. 41080036000000 Result from foreign exchange purchase and sale. 41080037000000 Other non-accounting tax revenues. 41080038000000 Total of non-accounting tax revenues. Non-tax accounting deductions 41080039000000 Income Tax. 41080040000000 Profit sharing. 41080041000000 Fines. 41080042000000 Non-deductible expenses. 41080043000000 Provisions. 41080044000000 Commissions and premiums paid. 41080045000000 Valuation of accounts in UDIS. 41080046000000 Preventive estimate for credit risks. 41080047000000 Commissions. 41080048000000 Accounting loss in partnership.

276 DIARIO OFICIAL Friday, February 2, 2024 41080049000000 Accounting loss on sale of shares and/or intangibles. 41080050000000 Accounting loss on sale of movable property. 41080051000000 Accounting loss on sale of real estate. 41080052000000 Accounting loss on sale of adjudicated goods. 41080053000000 Accounting loss in trusts. 41080054000000 Fees and rents to individuals not paid at close of the fiscal year. 41080055000000 Non-deductible estimate for write-down of assets. 41080056000000 Accounting amortization. 41080057000000 Accounting depreciation. 41080058000000 Accounting affectations of portfolio qualification. 41080059000000 Sanctions, indemnities and conventional penalties. 41080060000000 Loss from participation in subsidiaries. 41080061000000 Accrued interest exceeding market value and late paid or unpaid. 41080062000000 Exchange loss. 41080063000000 Fees, rents and interest not paid at close of the fiscal year. 41080064000000 Proportion of payments that are exempt income for the worker. 41080065000000 Non-deductible transactions with related parties. 41080066000000 Other non-tax accounting deductions. 41080067000000 Total of non-tax accounting deductions. The non-deductible items are accounted for in: 41080068000000 ISR of corporations and employee participation in profits. 41080069000000 Employee benefits. 41080070000000 Administrative and promotional expenses. 41080071000000 Other expenses. 41080072000000 Non-deductible expenses for ISR. 41080073000000 Interest expenses. The accounting depreciation is integrated by: 41080074000000 Depreciations and amortizations. Non-accounting tax deductions 41080075000000 Deductible annual inflation adjustment. 41080076000000 Fiscal exchange loss. 41080077000000 Fiscal loss on sale of shares and/or intangibles. 41080078000000 Fiscal loss on sale of movable property. 41080079000000 Fiscal loss on sale of real estate. 41080080000000 Fiscal loss on sale of adjudicated goods. 41080081000000 Fiscal loss in trusts. 41080082000000 Fiscal depreciation. 41080083000000 Fiscal incentive for immediate deduction of investments.

Friday, February 2, 2024 DIARIO OFICIAL 277 41080084000000 Fiscal amortization. 41080085000000 Fiscal depreciation of financial leasing. 41080086000000 CECOBAN trust loss. 41080087000000 Fiscal amortization of technology transfer. 41080088000000 Fees and rents to individuals that did not affect the result of the previous fiscal year paid in this one. 41080089000000 Late interest effectively paid. 41080090000000 Loss from uncollectible credits. 41080091000000 Employee profit sharing of companies paid in the fiscal year. 41080092000000 Additional deduction for donation of basic goods for human subsistence (for the purposes of Article 1.3 of the Decree published in the DOF on December 26, 2013). 41080093000000 Deduction of the additional 25% of the salary amount (for the purposes of Article 1.5 of the Decree published in the DOF on December 26, 2013 and Article 186 of the Income Tax Law. 41080094000000 Fiscal incentive for hiring persons with disabilities and/or elderly. 41080095000000 Deduction of income tax withheld from persons with disabilities and/or elderly. 41080096000000 Transfer pricing adjustment. 41080097000000 Net interest from previous years. 41080098000000 Net interest of the fiscal year. 41080099000000 Write-offs. 41080100000000 Debt forgiveness. 41080101000000 Fraud. 41080102000000 Losses. 41080103000000 Other non-accounting tax deductions. 41080104000000 Total of non-accounting tax deductions. Non-tax accounting revenues 41080105000000 Exchange gain. 41080106000000 Revenue from dividends from residents in the country. 41080107000000 Accounting gain on sale of shares and/or intangibles. 41080108000000 Accounting gain on sale of movable property. 41080109000000 Accounting gain on sale of real estate. 41080110000000 Accounting gain in partnership. 41080111000000 Commissions collected for letters of credit without refinancing. 41080112000000 Result from valuation and purchase and sale of foreign currency. 41080113000000 Result from purchase and sale of securities available for sale. 41080114000000 Yield of reserves for investments in employee benefit plans. 41080115000000 Undistributed profits by subsidiaries. 41080116000000 Cancellation of credit portfolio provisions. 41080117000000 Increase from valuation of securities. 41080118000000 Recovery of credit portfolio. 41080119000000 Cancellation of estimates.

278 DIARIO OFICIAL Friday, February 2, 2024 41080120000000 Late interest accrued in favor collected or not. 41080121000000 Gain from participation in subsidiaries. 41080122000000 Accounting gain on sale of adjudicated goods. 41080123000000 Accounting gain in trusts. 41080124000000 Revenues accounted for in the fiscal year, but collected and accumulated in previous years. 41080125000000 Tax credit balances and their update. 41080126000000 Recovery of credit portfolio. 41080127000000 Other non-tax accounting revenues. 41080128000000 Total of non-tax accounting revenues. Non-accumulable recoveries of items considered as non-deductible from previous years 41080129000000 From expenses. 41080130000000 From provision for write-off of credit portfolio. 41080131000000 Income Tax from previous years. Part II Data to provide Percentage in relation to the total of the current updated year (fiscal year) Percentage in relation to the total of the current updated year (previous fiscal year) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation Annex no. 9 consists of 16 columns and is divided into four parts Part I Index Concept Data to provide 9- Derivative financial operations for the fiscal year ended december 31, 2023 (amounts in pesos) Tax identification number or RFC Country of residence Note: Information from this annex is only captured when "Si" has been recorded in concept 41D057000", of the general data annex. Name of the counterparty 41090000000000 (specify). 41090001000000 Total. Part II Data to provide Number of contracts concluded Concept of derivative financial operations (for the purposes of Article 16-A of the CFF) Type of derivative financial operations (for the purposes of Article 20 of the Income Tax Law) Sum of notionals

Friday, February 2, 2024 OFFICIAL GAZETTE 279 Part III Data to provide Market type Market name Percentage of cash settlement Percentage of in-kind settlement Part IV Data to provide Profit per counterparty Loss per counterparty Net effect Proportion representing of taxable income and/or authorized deductions

Annex no. 10 consists of 11 columns and is divided into three parts.

Part I Index Concept Data to provide 10- Permanent investments in subsidiaries, associates, and affiliates resident in foreign countries and in Mexico for the fiscal year ended december 31, 2023 (amounts in pesos) Tax identification number Country of fiscal residence of the entity Note: Information from this annex is only captured when "Yes" has been entered in concept 41D058000, of the general data annex. Name, denomination, or trade name of the subsidiary, associate, or affiliate in foreign countries 41100000000000 (specify). 41100001000000 Total. Name, denomination, or trade name of the subsidiary, associate, or affiliate in Mexico 41100002000000 (specify). 41100003000000 Total.

Part II Data to provide Percentage of participation in the capital of the entity Amount of the investment Amount of profits (losses) of previous years in the percentage of participation Method of payment (fund transfer, capitalization of credits or debts, etc.)

280 OFFICIAL GAZETTE Friday, February 2, 2024 Part III Data to provide Amount of the profit (loss) of the fiscal year in the percentage of participation Value of the investment Date on which the capital contribution was made in its subsidiary

Annex no. 11 consists of 15 columns and is divided into three parts.

Part I Index Concept Data to provide 11- Partners or shareholders who had shares or social parts for the fiscal year ended december 31, 2023 (amounts in pesos) Tax identification number or RFC Country of residence for tax purposes Name, denomination, or trade name of the partner or shareholder 41110000000000 (specify). 41110001000000 Total.

Part II Data to provide Percentage of participation of the partner or shareholder in the fiscal year Tenure period: from Tenure period: to Amount of contributions that are not premium on subscription of shares Amount of capital withdrawals

Part III Data to provide Amount of loans made Amount of loans received Percentage of interest rate agreed in case of loans received Destination of the loan Amount of premium on subscription of shares Method of payment (fund transfer, capitalization of credits or debts, etc.)

Friday, February 2, 2024 OFFICIAL GAZETTE 281 Annex no. 12 consists of 17 columns and is divided into four parts.

Part I Index Concept Data to provide 12- Transactions with related parties for the fiscal year ended december 31, 2023 (amounts in pesos) Tax identification number or RFC Type of operation Note: Information from this annex is only captured when "Yes" has been entered in concept 41D023000, of the general data annex. Income tax Name or trade name of the related party Taxable income 41120000000000 (specify). 41120001000000 Total of taxable income. Authorized deductions 41120002000000 (specify). 41120003000000 Total of authorized deductions.

Part II Data to provide In case that in the column Type of operation you have selected any of the concepts of Other income or Other payments specify concept Country of residence Value of the operation and/or investment for tax purposes (even with zero value) Transfer pricing method applied Does the operation involve unique and valuable contributions (yes or no) in case affirmative indicate in the section denominated additional information that unique and valuable contributions are involved

Part III Data to provide Is the operation agreed as with independent parties in comparable operations (yes or no) Amount of taxpayer's fiscal adjustment for the operation to be considered agreed as with independent parties in comparable operations Were the values of acts or activities modified for VAT, or the VAT creditable (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section B of the 2023 RMF) (yes or no) Indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) Modified amount

282 OFFICIAL GAZETTE Friday, February 2, 2024 Part IV Data to provide Was Withholding and remittance of Income Tax For this operation Income Tax Rate Withheld Index Concept Data to provide 13- Taxpayer information on its operations with related parties for the fiscal year ended december 31, 2023 (amounts in pesos) Note: Information from this annex is only captured when "Yes" has been entered in concept "41D023000" of the general data annex. Business knowledge, general information What is (are) the predominant activity(ies) of the taxpayer: 41130000000000 Granting of temporary use or enjoyment of goods. 41130001000000 Services. 41130002000000 (others specify). 41130003000000 The taxpayer is the owner of the assets it uses to carry out its predominant activity, which are registered in its accounting. 41130004000000 The taxpayer owns or uses intangible assets which are registered in its accounting Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are registered in its accounting. 41130005000000 Field 1. 41130006000000 Field 2. 41130007000000 Field 3. 41130008000000 Field 4. 41130009000000 Field 5. 41130010000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which it grants use or enjoyment (see appendix VIII). 41130011000000 Field 1. 41130012000000 Field 2. 41130013000000 Field 3. 41130014000000 Field 4. 41130015000000 Field 5. 41130016000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is the owner and which it has registered in its accounting (see appendix VIII). 41130017000000 Field 1. 41130018000000 Field 2.

Friday, February 2, 2024 OFFICIAL GAZETTE 283 41130019000000 Field 3. 41130020000000 Field 4. 41130021000000 Field 5. 41130022000000 Value of the intangible asset registered in its accounting. 41130023000000 The taxpayer obtained an advance pricing agreement (APA) applied to the fiscal year. 41130024000000 Number of official letter. 41130025000000 Date of the official letter. 41130026000000 Indicate if an advance pricing agreement (APA) is pending application to the fiscal year. 41130027000000 Date of submission of the request. 41130028000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties. 41130029000000 Number of official letter. 41130030000000 Date of the official letter. 41130031000000 It deducted in the fiscal year depreciation or amortizations resulting from transactions with related parties effectuated in previous years. 41130032000000 The taxpayer has the supporting documentation for the purposes of article 76, fraction IX of the Income Tax Law (transfer pricing study(ies)). 41130033000000 The taxpayer submitted its informative declaration for its transactions with related parties (for the purposes of article 76, fraction X of the Income Tax Law). 41130034000000 Date of submission (last submitted). 41130035000000 The taxpayer has documentary evidence demonstrating compliance for the purposes of article 76, fraction XII of the Income Tax Law for its transactions with related parties. RFC of the persons who prepared the information and documentation that demonstrates compliance for the purposes of article 76, fractions IX and XII of the Income Tax Law or who advised on its preparation Preparers 41130036000000 RFC or tax identification number 1. 41130037000000 RFC or tax identification number 2. 41130038000000 RFC or tax identification number 3. Advisors 41130039000000 RFC or tax identification number 1. 41130040000000 RFC or tax identification number 2. 41130041000000 RFC or tax identification number 3. RFC of the persons who advised tax-wise in terms of Title VI of the Federal Tax Code Tax advisors 41130042000000 RFC or tax identification number 1. 41130043000000 RFC or tax identification number 2. 41130044000000 RFC or tax identification number 3.

284 OFFICIAL GAZETTE Friday, February 2, 2024 Obligations regarding transfer pricing 41130045000000 The figures reported in the informative declaration of transactions with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (for the purposes of article 76, fractions IX and X of the Income Tax Law). 41130046000000 In case of discrepancy, specify: 41130047000000 The figures reported in the informative declaration (for the purposes of article 76, fraction X of the Income Tax Law) are consistent with those stated in annex 12 of the tax opinion, both referring to transactions with related parties. 41130048000000 In case of discrepancy, specify: 41130049000000 The figures reported for transactions with related parties in the documentary evidence demonstrating compliance for the purposes of article 76, fraction XII of the Income Tax Law are consistent with those stated in annex 12 of the tax opinion. 41130050000000 In case of discrepancy, specify: 41130051000000 In some of the transactions analyzed in the various documentation of transfer pricing of the taxpayer, it was chosen as the tested party the related party resident in a foreign country. 41130052000000 Indicate the transactions carried out. 41130053000000 Amount of the transactions. 41130054000000 The taxpayer has in its possession all the financial and tax information of the related party that is necessary to corroborate the analysis and conclusions of the transfer pricing documentation where said related party was chosen as the party to be examined. Transfer pricing adjustments 41130055000000 Did it make any adjustment in transfer pricing so that the prices, amounts of consideration or profit margins of the transactions entered into with related parties are considered as agreed as they would be with or among independent parties in comparable operations. Note: in case that annex 12 presents information in the column Amount of taxpayer's fiscal adjustment for the operation to be considered agreed as with independent parties in comparable operations answer the following (non-accounting tax effects): 41130056000000 The amount of the increase to taxable income for purposes of the Income Tax Law. 41130057000000 The amount of the increase to authorized deductions for purposes of the Income Tax Law, even by decreasing income. 41130058000000 The amount decreased from authorized deductions for purposes of the Income Tax Law. 41130059000000 Amount increased in the declarations submitted for the fiscal year for taxes withheld on payments to foreign countries, as a consequence of transfer pricing adjustments. 41130060000000 Amount decreased in the declarations submitted for the fiscal year for creditable VAT, as a consequence of transfer pricing adjustments.

Friday, February 2, 2024 OFFICIAL GAZETTE 285 41130061000000 There is supporting documentation that substantiates the actual adjustments made. 41130062000000 It modified the values of acts or activities for IEPS or the creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the 2023 RMF). 41130063000000 Indicate modified amount of acts or activities (RMF). 41130064000000 Indicate modified amount of creditable IEPS (RMF). 41130065000000 It complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased its deductions deductible. 41130066000000 In the case of voluntary adjustments, it presented notice for the modification of authorized deductions indicated in the RMF. Interest with related parties considered as dividends 41130067000000 The taxpayer considered accrued interest as dividends for the purposes of article 11, fraction II of the Income Tax Law. 41130068000000 Amount of interest considered as dividends. Deductible and non-deductible expenses 41130069000000 It deducted expenses with related parties for the purposes of article 28, fraction XXIII, third and penultimate paragraph of the Income Tax Law. Note: in case of affirmative to the previous index, indicate in the annex named additional information with what documentation it has to prove that its deductions are not structured agreements or hybrid mechanisms. 41130070000000 Indicate the amount of the deduction made. 41130071000000 It considered as non-deductible expenses with related parties for the purposes of article 28, fraction XXIII of the Income Tax Law. 41130072000000 Indicate the amount of the expense considered as non-deductible. 41130073000000 It deducted expenses with related parties for the purposes of article 28, fraction XXIX, second paragraph of the Income Tax Law. 41130074000000 Indicate the amount of the deduction made. 41130075000000 It considered as non-deductible expenses with related parties for the purposes of article 28, fraction XXIX, first paragraph of the Income Tax Law. 41130076000000 Indicate the amount of the expense considered as non-deductible 41130077000000 It considered as non-deductible interest for the purposes of article 28, fraction XXXII of the Income Tax Law. Expenses for reimbursements (at cost) 41130078000000 It deducted expenses with related parties for reimbursements at cost. In case of affirmative. 41130079000000 It has all the supporting documentation, on the one hand, of its related party and, on the other hand, with the documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost.

286 OFFICIAL GAZETTE Friday, February 2, 2024 Expenses on a pro-rata basis 41130080000000 It deducted expenses with related parties effected in the foreign country on a pro-rata basis. 41130081000000 Indicate the amount of the deduction of expenses effected in the foreign country on a pro-rata basis. 41130082000000 Quantify the benefit received or expected to be received from the pro-rata expense. 41130083000000 It complied with what is stated in rule 3.3.1.27. of the RMF for 2023. Gains and/or losses from the disposal of shares 41130084000000 It obtained fiscal gain and/or loss when carrying out an operation of disposal of shares with and among related parties. Note: in case of affirmative, indicate in the annex named additional information the business reason for disposing of the shares. 41130085000000 Indicate the value of the disposal price of the share package disposed. 41130086000000 Indicate the proven acquisition cost of the share package disposed. 41130087000000 Name of the issuer. 41130088000000 RFC or TAX id of the issuer. 41130089000000 Indicate the equity capital of the issuer. 41130090000000 Name of the acquirer. 41130091000000 RFC or TAX id of the acquirer. 41130092000000 It submitted to the tax authorities the study on the determination of the sale price of the shares in the terms of articles 179 and 180 of the Income Tax Law with the elements contained in subsection e) of fraction I of article 179 of the Income Tax Law (second paragraph of subsection b) corresponding in turn to the fourth paragraph of fraction XVII of article 28 of the Income Tax Law). 41130093000000 Date of submission to the tax authorities of the study on the determination of the sale price of the shares. 41130094000000 Tax authority in which it was submitted. 41130095000000 Mention the business reason for disposing of the shares. 41130096000000 Mention if it carried out the valuation of the disposal effected. 41130097000000 It has the supporting documentation of the valuation of the disposal effected. In case of affirmative to the previous index, indicate RFC and name of the appraiser: 41130098000000 Name of the appraiser. 41130099000000 Indicate its RFC. Derivative financial operations with related parties 41130100000000 It accumulated income from derivative financial operations. 41130101000000 Indicate the amount of the corresponding accumulation. 41130102000000 It made deductions related to operations derivative financial. 41130103000000 Indicate the amount of the corresponding deduction. 41130104000000 It obtained losses in derivative financial operations with related parties for the purposes of article 28, fraction XIX of the Income Tax Law.

Friday, February 2, 2024 OFFICIAL GAZETTE 287 41130105000000 Indicate the corresponding amount 41130106000000 It made payments of initial amounts for the right to acquire or sell, goods, currencies, shares or other securities that did not trade on recognized markets for the purposes of article 28, fraction XXIV of the Income Tax Law. 41130107000000 Indicate the corresponding amount. Insufficient capitalization: 41130108000000 It determined non-deductible interest for the purposes of article 28, fraction XXVII of the Income Tax Law. 41130109000000 Annual average balance of all the taxpayer's debts that accrued interest payable, determined for the purposes of article 28, fraction XXVII of the Income Tax Law. 41130110000000 Equity capital at the beginning of the fiscal year determined for the purposes of article 28, fraction XXVII of the Income Tax Law. 41130111000000 Equity capital at the end of the fiscal year determined for the purposes of article 28, fraction XXVII of the Income Tax Law. 41130112000000 Average equity capital. 41130113000000 Average equity capital divided by three. 41130114000000 Annual average balance of the taxpayer's debts contracted with related parties resident in foreign countries, determined for the purposes of article 28, fraction XXVII of the Income Tax Law. 41130115000000 Non-deductible interest determined for the purposes of article 28, fraction XXVII of the Income Tax Law. 41130116000000 It opted to consider as equity capital of the fiscal year the initial and final balances of the fiscal year of its accounts of contributed capital, net fiscal profit and net fiscal profit reinvested. Corresponding adjustments 41130117000000 It carried out during the fiscal year (in the same fiscal year subject to review or for purposes of previous years) any adjustment in transfer pricing as a consequence of applying what is stated in the transfer pricing documentation of any related party resident in the foreign country. 41130118000000 In case of affirmative, indicate the amount of the same. 41130119000000 The adjusted fiscal year (1). 41130120000000 The adjusted fiscal year (2). 41130121000000 The adjusted fiscal year (3). 41130122000000 It carried out corresponding adjustments in transfer pricing during the fiscal year (in the same fiscal year subject to review or for purposes of previous years) without complying with what is established in article 184 of the Income Tax Law. 41130123000000 In case of affirmative, indicate the amount of the same. 41130124000000 The adjusted fiscal year (1). 41130125000000 The adjusted fiscal year (2). 41130126000000 The adjusted fiscal year (3). 41130127000000 It carried out corresponding adjustments in transfer pricing during the fiscal year (in the same fiscal year subject to review or for purposes of previous years) as a consequence of transactions with related parties resident in countries with which Mexico does not have international treaties in tax matters and carried out by the authorities of said countries.

288 OFFICIAL GAZETTE Friday, February 2, 2024 41130128000000 In case of affirmative, indicate the amount of the same. 41130129000000 The adjusted fiscal year (1). 41130130000000 The adjusted fiscal year (2). 41130131000000 The adjusted fiscal year (3). Article 76-A of the Income Tax Law (2023) 41130132000000 It is obliged to submit the informative declaration provided in fraction I (master of related parties). 41130133000000 It is obliged to submit the informative declaration provided in fraction II (local of related parties). 41130134000000 It is obliged to submit the informative declaration provided in fraction III (country by country). In case of affirmative in this last case specify the condition of obligation: 41130135000000 For being a multinational controlling legal entity (fraction III subsection a). 41130136000000 For being designated (fraction III subsection b). It has knowledge if the multinational controlling legal entity to which its company belongs, is obliged to present directly or through any designated, the following informative declarations of related parties: 41130137000000 Obligation to submit the master declaration. 41130138000000 Obligation to submit the country-by-country declaration. Annual informative declarations of related parties of 2022 submitted in 2023 (article 76-A of the Income Tax Law) 41130139000000 It submitted on time and in due form the informative declaration master of related parties of the multinational business group of the fiscal year of 2022. 41130140000000 Date of submission (last submitted). 41130141000000 It submitted on time and in due form the informative declaration local of related parties of the fiscal year of 2022. 41130142000000 Date of preparation of the information and documentation of transfer pricing associated with the declaration. 41130143000000 Date of submission (last submitted). 41130144000000 It submitted on time and in due form the informative declaration country by country of the multinational business group of the fiscal year of 2022. 41130145000000 Date of submission (last submitted). Non-binding criteria 41130146000000 The taxpayer applied criteria contrary to those published in the Official Gazette as non-binding criteria in transfer pricing matters of the tax and customs provisions. 41130147000000 Specify the number(s) of criterion(ies).

Friday, February 2, 2024 OFFICIAL GAZETTE 289 Index Concept Data to provide 14- Informative Data for the fiscal year ended december 31, 2023 (amounts in pesos) Amount Taxpayer Informative Data 41140000000000 Is authorized for notification through a tax mailbox. Taxpayer Informative Data as legal representative 41140001000000 Is a partner or shareholder of some taxpayers it represents. 41140002000000 Number of entities in which it participates as legal representative. Indicate the five main RFCs of the legal person(s) in which it participates as legal representative: 41140003000000 RFC 1. 41140004000000 RFC 2. 41140005000000 RFC 3. 41140006000000 RFC 4. 41140007000000 RFC 5. 41140008000000 Is legal representative of a resident abroad without permanent establishment in national territory. Indicate the five main names or corporate names of the residents abroad: 41140009000000 Name 1. 41140010000000 Name 2. 41140011000000 Name 3. 41140012000000 Name 4. 41140013000000 Name 5. Workers' participation in profits 41140014000000 PTU generated during the fiscal year. 41140015000000 PTU not collected in the previous fiscal year. 41140016000000 PTU paid in the fiscal year. 41140017000000 Taxable income base for PTU. Figures at the end of the fiscal year Income tax 41140018000000 Authorized deductions for income tax purposes. 41140019000000 Profit coefficient to apply in the following fiscal year. 41140020000000 Income from dividends from persons resident in the country. 41140021000000 Income from dividends from persons resident abroad. 41140022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN.

290 OFFICIAL GAZETTE Friday, February 2, 2024 41140023000000 Accumulable income from gains derived from merger. 41140024000000 Accumulable income from gains derived from spin-off. 41140025000000 Accumulable income from gains derived from capital reductions of resident foreign companies in which the taxpayer is a partner or shareholder. 41140026000000 Accumulable income from gains derived from liquidation of resident foreign companies in which the taxpayer is a partner or shareholder. 41140027000000 Deducted loss derived from merger. 41140028000000 Deducted loss derived from spin-off. 41140029000000 Deducted loss derived from capital reduction. 41140030000000 Deducted loss derived from liquidation of companies. 41140031000000 Dividends paid from CUFIN and CUFINRE. 41140032000000 Dividends paid not from CUFIN nor from CUFINRE. 41140033000000 Total accumulable income. 41140034000000 CUFIN balance determined for the purposes of article 77 fifth paragraph of the LISR. 41140035000000 Total amount of payments that are exempt income for the worker. 41140036000000 Deductible amount at 47% (payments that are exempt income for the worker). 41140037000000 Deductible amount at 53% (payments that are exempt income for the worker). Accounts and documents receivable and payable in foreign currency Accounts and documents receivable in foreign currency 41140038000000 Balance of accounts and documents receivable originated in foreign currency (pesos). Indicate the three main types of currency: 41140039000000 Field 1. 41140040000000 Field 2. 41140041000000 Field 3. Indicate the three most important concepts that originated the balance: 41140042000000 (specify). 41140043000000 (specify). 41140044000000 (specify). 41140045000000 Indicate the amount of accounts and documents receivable in foreign currency that come from transactions with related parties. Accounts and documents payable in foreign currency 41140046000000 Balance of accounts and documents payable originated in foreign currency (pesos). Indicate the three main types of currency: 41140047000000 Field 1. 41140048000000 Field 2. 41140049000000 Field 3.

Friday, February 2, 2024 OFFICIAL GAZETTE 291 Indicate the three most important concepts that originated the balance: 41140050000000 (specify). 41140051000000 (specify). 41140052000000 (specify). 41140053000000 Indicate the amount of accounts and documents payable in foreign currency that come from transactions with related parties. Net fiscal profit account fiscal years 2014 to 2023 41140054000000 Initial CUFIN balance updated. Plus: 41140055000000 Fiscal result of the fiscal year. Less: 41140056000000 ISR (for the purposes of article 9, first paragraph of the LISR). 41140057000000 Non-deductible items, except provisions and reserves (for the purposes of article 28, sections VIII and IX of the LISR). 41140058000000 Workers' participation in company profits paid in the fiscal year (for the purposes of article 9, section I of the LISR). 41140059000000 Effect of income tax paid abroad by payment of dividends to the taxpayer (for the purposes of article 77, fourth paragraph of the LISR). Equal: 41140060000000 Positive result. 41140061000000 Negative result (difference for the purposes of article 77, fifth paragraph of the LISR). Plus: 41140062000000 Initial CUFIN balance updated. Plus: 41140063000000 Dividends collected. Less: 41140064000000 Dividends paid. Other concepts specify: 41140065000000 (specify). 41140066000000 (specify). 41140067000000 (specify). 41140068000000 (specify). 41140069000000 (specify). 41140070000000 Total CUFIN balance at the end of the current fiscal year updated from fiscal years 2014 to 2023. Net fiscal profit account fiscal years 2001 to 2013 41140071000000 Initial CUFIN balance updated. Plus: 41140072000000 Dividends collected.

292 OFFICIAL GAZETTE Friday, February 2, 2024 Less: 41140073000000 Dividends paid. Plus: 41140074000000 Inflation adjustment. Other concepts specify. 41140075000000 (specify). 41140076000000 (specify). 41140077000000 (specify). 41140078000000 (specify). 41140079000000 (specify). 41140080000000 Total CUFIN balance at the end of the fiscal year updated from fiscal years 2001 to 2013. Net fiscal profit account fiscal years prior to 2000 41140081000000 Initial CUFIN balance updated. Plus: 41140082000000 Dividends collected. Less: 41140083000000 Dividends paid. Plus: 41140084000000 Inflation adjustment. 41140085000000 Total CUFIN balance at the end of the fiscal year updated from fiscal years prior to 2000. Reinvested net fiscal profit account 41140086000000 Initial CUFINRE balance updated. 41140087000000 Dividends paid. Plus: 41140088000000 Inflation adjustment. Other concepts specify 41140089000000 (specify). 41140090000000 (specify). 41140091000000 (specify). 41140092000000 (specify). 41140093000000 (specify). 41140094000000 Total CUFINRE balance at the end of the fiscal year updated.

Friday, February 2, 2024 OFFICIAL GAZETTE 293 Updated balances (Income Tax) at the end of the fiscal year of: 41140095000000 Net fiscal profit account. 41140096000000 Reinvested net fiscal profit account. 41140097000000 Net fiscal profit account for investment in renewable energy. 41140098000000 Contribution capital account. 41140099000000 Tax on assets to be recovered from 10 previous years. 41140100000000 Fiscal losses from previous years. Foreign trade 41140101000000 Customs declared value of definitive imports. 41140102000000 Customs declared value of definitive exports. Value Added Tax 41140103000000 VAT paid at customs during the fiscal year. 41140104000000 VAT charged by importation of acquired intangible goods. 41140105000000 VAT charged by importation of the use or enjoyment of intangible goods. 41140106000000 VAT charged by importation of services. 41140107000000 Creditable VAT by interest. 41140108000000 VAT credited by importation of acquired intangible goods. 41140109000000 VAT credited by importation of the use or enjoyment of intangible goods. 41140110000000 VAT credited by importation of services. 41140111000000 Value of taxable acts or activities at the 8% rate. 41140112000000 Total VAT of acts or activities paid at the 8% rate. 41140113000000 Value of non-subject acts or activities. 41140114000000 Value of exempt acts or activities. Special Tax on Production and Services 41140115000000 IEPS paid at customs during the fiscal year. 41140116000000 Biodiesel and its mixtures for the purposes of article 16 section A, section I of the LIF 2023. 41140117000000 Biodiesel and its mixtures for the purposes of article 16, section A, section IV of the LIF 2023. Financial consolidation information 41140118000000 Is a controlling entity in terms of the financial information standard applied by the taxpayer. Note: in case of an affirmative response to the previous index, information must be declared in the following two indices: 41140119000000 Total consolidated sales or net income determined in accordance with the financial information standard that applies to the taxpayer. 41140120000000 Has subsidiaries in terms of the financial information standard applied by the taxpayer abroad, or permanent establishments resident or located abroad.

294 OFFICIAL GAZETTE Friday, February 2, 2024 Sale of shares 41140121000000 Carried out sale of shares. 41140122000000 Date of the operation. 41140123000000 Type of sale. 41140124000000 Others (specify). 41140125000000 Name of the issuing company of the sold shares. 41140126000000 Country of tax residence of the issuer. 41140127000000 RFC or ID. 41140128000000 Number of shares sold. 41140129000000 Indicate if it obtained benefit from treaties to avoid double taxation. 41140130000000 Sale price. 41140131000000 Fiscal cost of the shares. 41140132000000 Applied losses from sale of shares. In the affirmative indicate: 41140133000000 If at the end of the fiscal year in question, the taxpayer has fiscal losses from sale of shares pending to apply. 41140134000000 Total amount of losses from sale of shares at the end of the fiscal year. 41140135000000 Amount of the loss from sale of shares determined. 41140136000000 Indicate if at the end of the fiscal year in question, the taxpayer has amounts pending to credit for the concept of ISR paid abroad for the purposes of article 5 of the LISR. In the affirmative indicate: 41140137000000 Amount pending to credit. 41140138000000 Concept by which the income tax was paid in the foreign country. Annex no. 15 consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 15- Operations carried out with residents abroad for the fiscal year ended december 31, 2023 (amounts in pesos) Number of fiscal identification Type of operation Note: Information from this annex is only captured when "Si" has been entered in concept 41D059000", of the general data annex. Income tax Name or corporate name Accumulable income 41150000000000 (specify). 41150001000000 Total accumulable income.

Friday, February 2, 2024 OFFICIAL GAZETTE 295 Authorized deductions 41150002000000 (specify). 41150003000000 Total authorized deductions. Part II Data to provide In case that in the column Type of operation, you have selected any of the concepts of Other income or Other payments, specify concept Country of residence Mexico has a broad information exchange agreement with the country of the column above (yes or no) Amount of the operation Part III Data to provide Indicate if it is a related party (yes or no) Carried out withholding and payment for this operation (yes or no) ISR rate by withholding determined by audit Part IV Data to provide ISR withheld paid Difference Applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no) Annex no. 16 consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 16- Investments for the fiscal year ended december 31, 2023 (amounts in pesos) Investment value Balance pending to deduct at the beginning of the fiscal year Fixed assets 41160000000000 Constructions. 41160001000000 Constructions in progress. 41160002000000 Historical properties considered. 41160003000000 Railways. 41160004000000 Furniture and office equipment.

296 OFFICIAL GAZETTE Friday, February 2, 2024 41160005000000 Airplanes. 41160006000000 Ships. 41160007000000 Transport equipment: automobiles. 41160008000000 Transport equipment: automobiles with propulsion by rechargeable electric batteries and automobiles with internal combustion engine or powered by hydrogen. 41160009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion by rechargeable electric batteries. 41160010000000 Transport equipment (others). 41160011000000 Fixed feeding equipment for electric vehicles. 41160012000000 Computer equipment. 41160013000000 Dies, punches, molds, matrices and tooling. 41160014000000 Telephone communications. 41160015000000 Satellite communications. 41160016000000 Lands (acquisition cost). 41160017000000 Adaptation of facilities for people with different abilities. 41160018000000 Machinery and equipment for the generation of energy from renewable sources or from systems of efficient electricity cogeneration. 41160019000000 Machinery and equipment. 41160020000000 Oil pipelines, gas pipelines, terminals, and tanks of storage of hydrocarbons. 41160021000000 Investments made for exploration, secondary and enhanced recovery, and the non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 41160022000000 Investments made for the development and exploitation of oil or natural gas fields (applicable to hydrocarbon taxpayers). 41160023000000 Investments made in infrastructure of storage and transport (applicable to hydrocarbon taxpayers). 41160024000000 Other fixed assets. 41160025000000 Sum of fixed assets. Deferred expenses and charges 41160026000000 Patents. 41160027000000 Registered trademarks. 41160028000000 Royalties. 41160029000000 Installation expenses. 41160030000000 Organization expenses. 41160031000000 Concessions. 41160032000000 Other deferred expenses and charges. 41160033000000 Sum of deferred expenses and charges. Pre-operational expenditures 41160034000000 (specify). 41160035000000 Sum of pre-operational expenditures. 41160036000000 Total investments.

Friday, February 2, 2024 OFFICIAL GAZETTE 297 Part II Data to provide Plus: MOI of acquisitions during the fiscal year Less: sales and/or write-offs in the fiscal year Less: deduction in the fiscal year Less: immediate deduction in the fiscal year Balance pending to deduct at the end of the fiscal year Annex no. 17 consists of 27 columns and is divided into six parts. Part I Index Concept Data to provide 17- Loans for the fiscal year ended december 31, 2023 (amounts in pesos Number of fiscal identification or RFC Outstanding balance of the loan on December 31 of 2022 Note: Information from this annex is only captured when "Si" has been entered in concept 41D060000, of the general data annex. Name, denomination or corporate name of the resident abroad Related parties 41170000000000 (specify). 41170001000000 Total related parties. Non-related parties 41170002000000 (specify). 41170003000000 Total non-related parties. Name, denomination or corporate name of the resident in Mexico Related parties 41170004000000 (specify). 41170005000000 Total related parties. Non-related parties 41170006000000 (specify). 41170007000000 Total non-related parties.

298 OFFICIAL GAZETTE Friday, February 2, 2024 Part II Data to provide Type of financing In case that in the column Type of financing you have selected the concept Other, specify concept: Was effective beneficiary of the interest (yes or no) Number of registration of the creditor resident abroad before the SAT valid during the fiscal year audited Country of residence for tax purposes Part III Data to provide Type of currency Conversion From Currency Date on Which the Currency Conversion was Made Denomination of the interest rate Part IV Data to provide Percentage of the interest rate Total amount of the interest paid and/or due Rate of withholding of the ISR ISR withheld in the fiscal year Validity of the loan of the Part V Data to provide Validity of the loan on Outstanding balance on December 31 of 2023 Frequency of exigibility of the payment of interest In case that in the column "frequency of exigibility of the payment of interest" you have selected the concept Other, specify concept: Guaranteed the loan (yes or no) Part VI Data to provide Total amount of the interest deducted in the fiscal year audited Destination of the capital borrowed Carried out placements abroad (yes or no) Number of office of authorization of the CNBV of the public offering abroad of securities issued in Mexico

Friday, February 2, 2024 OFFICIAL GAZETTE 299 Annex no. 18 consists of 13 columns and is divided into two parts. Part I Index Concept Data to provide 18- Integration of fiscal losses from previous years for the fiscal year ended december 31, 2023 (amounts in pesos) 2023 2022 Note: Information from this annex is only captured when "Si" has been entered in concept 41D027000, of the general data annex. 41180000000000 The applied loss comes totally or partially from a spin-off. 41180001000000 Indicate the RFC of the spun-off company. 41180002000000 Indicate the amount applied in the fiscal year, coming from the spin-off. Note: in case of successive spin-offs, you must declare through the annex called additional information of the audit report, information corresponding to the previous indices. 41180003000000 Original amount of the fiscal loss. 41180004000000 INPC of the last month of the fiscal year in which the fiscal loss was generated. 41180005000000 INPC of the first month of the second half of the fiscal year in which the fiscal loss was generated. 41180006000000 Update factor of the period. 41180007000000 Fiscal loss updated for the fiscal year in which it was generated. 41180008000000 INPC of the last month of the first half of the fiscal year in which the fiscal loss is applied or updated. 41180009000000 INPC of the month in which it was last updated the fiscal loss. 41180010000000 Update factor of the period. 41180011000000 Fiscal loss updated in the fiscal year in which it is applied or updated. Note: the concepts of indices 41180008000000 to 41180011000000 must be repeated to update the fiscal losses occurred from 2013 to 2022, or applied in the fiscal years from 2014 to 2023. 41180012000000 Amount of the decrease in the fiscal loss in the fiscal year: Note: the concept of index 41180012000000 must be repeated as many times as necessary to indicate the fiscal year in which the fiscal losses are amortized, entering the applied amount in the column to which corresponds the fiscal loss. 41180013000000 Amount of the fiscal loss pending to apply. Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 2014 2013

300 OFFICIAL GAZETTE Friday, February 2, 2024 Annex no. 19 consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 19- Operations subject to preferential tax regimes for the fiscal year ended december 31, 2023 (amounts in pesos) Number of fiscal identification Country of tax residence Note: Information from this annex is only captured when "Si" has been entered in concept 41D276000, of the general data annex Name or Corporate Name Income 41190000000000 (specify). 41190001000000 Total income. Expenses 41190002000000 (specify). 41190003000000 Total expenses. Part II Data to provide Effective rate of the income tax paid in the foreign country (less than 75% of that which would be paid in Mexico) Type of currency of the country of tax residence Type of operation In case that in the column Type of operation, you have selected any of the concepts of Other income or Other payments, specify concept Part III Data to provide Total amount of the profits or fiscal losses in the shareholding Total of accumulable income or taxable in the fiscal year Direct participation or indirect participation average per day of the taxpayer in the fiscal year (percentage): percentage Direct participation or indirect participation average per day of the taxpayer in the fiscal year (percentage): amount Part IV Data to provide Contributions and refunds: total amount of the investments or contributions made during the fiscal year Contributions and refunds: total amount of capital refunds received during the fiscal year The accounting is at the disposal of the authority (yes or no) Has any interposed entity (yes or no)

Friday, February 2, 2024 OFFICIAL GAZETTE 301 Part V Data to be provided Data of the entity located in a preferential tax regime: total of profits or fiscal losses of the period Data of the entity located in a preferential tax regime: total of profits distributed in the period Data of the entity located in a preferential tax regime: total amount of assets not related to the business activity Data of the entity located in a preferential tax regime: total amount of assets related to the business activity Part VI Data to be provided In the case of income generated through participation with other entities you have the information from the entity that generated income through participation with other entities (yes or no) In the case of income generated through participation with other entities, activity carried out by the entity in which it participates Operations with trust or with the entity or foreign legal figure transparent fiscally, indicate if the information is for the case of the income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure transparent fiscally, description of the object of the trust Trust or entity or foreign legal figure transparent fiscally: term of Part VII Data to be provided Trust or entity or foreign legal figure transparent fiscally: term at Character with which it participates in the trust or in the entity or foreign legal figure transparent fiscally Indicate if you used an interest rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation Preferential rate by treaty Tax on income subject to REFIPRES Annex no. 20 consists of 22 columns and is divided into five parts. Part I Index Concept Data to be provided 20- Deduction of net interest of the period (article 28, fraction XXXII of the LISR) for the period ended december 31, 2023 (amounts in pesos) Amount of the accumulable income of the previous fiscal period of each of the persons members of the group or of each related party Tax identification number or RFC of each of the persons members of the group or of each related party Name or corporate name 41200000000000 (specify). 41200001000000 Total.

302 OFFICIAL GAZETTE Friday, February 2, 2024 Part II Data to be provided Amount of the accumulable income of the previous fiscal period of the taxpayer Total of accumulated income of the previous fiscal period of the taxpayer and of all persons members of the group or of all related parties Proportion of income Limit of deduction of the taxpayer Total of interest accrued that derive from debts (deductible amounts) Part III Data to be provided Net interest pending to deduct from previous periods (applicable from the 2021 period) Total of interest income accumulated Net interest Profit (loss) fiscal Total of interest accrued that derive from debts (deductible amounts) Part IV Data to be provided Total amount deducted from fixed assets Total amount deducted from delayed expenses Total amount deducted from delayed charges Total amount deducted from expenditures made in pre-operational periods Part V Data to be provided Adjusted fiscal profit Limit net interest Non-deductible interest It is located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no) The questionnaires mentioned below contain information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Every question must be understood with respect to the fiscal year subject to review in those questions that do not apply to the taxpayer, as well as when in the opinion of the public accountant who answers the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row can be left blank, making the corresponding clarifications in the report on the review of the taxpayer's fiscal situation, since if not done so, the SAT will understand that the taxpayer had the obligation questioned and did not comply with it.

Friday, February 2, 2024 OFFICIAL GAZETTE 303 Index Concept Data to provide Comments Fiscal diagnosis questionnaire (public accountant review) for the period ended december 31, 2023 Audit procedures applied for the review of financial statements 41210000000000 It carried out the evaluation of the taxpayer's internal control. 41210001000000 In case of affirmative answer to the previous index, it retains the evidence of the internal control evaluation in its working papers. 41210002000000 It detected weaknesses or deviations related to the structure of the taxpayer's internal control with impact on its fiscal situation. Note: in case of affirmative answer, describe the irregularities in the report on the review of the fiscal situation 41210003000000 As a consequence of the performance of its work, it proposed financial adjustments that affected the fiscal situation of the taxpayer. 41210004000000 As a consequence of the performance of its work it found differences in immaterial items that may have fiscal impact. 41210005000000 In case of affirmative answer to the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected by the date of sending the fiscal opinion the following: 41210006000000 Items that the taxpayer improperly deducted in the income tax. 41210007000000 Income that the taxpayer omitted in the income tax. 41210008000000 Acts or activities that the taxpayer omitted in the Value Added Tax. 41210009000000 Improper credits made against the income tax. 41210010000000 Improper credits made against the Value Added Tax. In case of negative answer, explain the reasons in the report on the review of the taxpayer's fiscal situation. 41210011000000 In case of having detected in its audit any irregularity of those indicated in the indices 41210006000000 to 41210010000000, indicate if it revealed any qualification in the report on the review of the fiscal situation of the taxpayer. 41210012000000 In case of having answered affirmatively in the index 41210004000000, it revealed such circumstance in the report on the review of the fiscal situation of the taxpayer.

304 OFFICIAL GAZETTE Friday, February 2, 2024 According to its audit tests, the scope of them and with the evidence it retains in its working papers, answer if it ensured that the taxpayer complied with the following: 41210013000000 The taxpayer received advice from an expert from the direction in fiscal matters. In case of affirmative answer, indicate: 41210014000000 It evaluated the competence, capacity and objectivity of the expert from the direction in fiscal matters. 41210015000000 It obtained knowledge of the expert's work. 41210016000000 It evaluated the adequacy of the expert's work. 41210017000000 If the taxpayer obtained a written document. Income Tax (ISR) Deductions (ISR) 41210018000000 In case that the taxpayer has not given compliance to what is provided in indices 41D162000 to 41D180000 of the fiscal diagnosis, it proposed that the corresponding items be made non-deductible. 41210019000000 In case of affirmative answer, the taxpayer presented complementary declarations due to this review. Specific provisions (ISR) 41210020000000 In case that the taxpayer has not given compliance to what is provided in indices 41D181000 to 41D183000 of the fiscal diagnosis, it proposed that the items related to deductions be made non-deductible. 41210021000000 In case of affirmative answer, the taxpayer presented complementary declarations due to this review. Multiple informational declaration 41210022000000 It verified the information contained in the annex information on payments and withholdings of ISR, IVA and IEPS (for the effects of article nine, fraction X of the transitory provisions of the LISR 2014). 41210023000000 It verified the information contained in the annex information on residents abroad, regarding residents abroad (for the effects of article nine, fracture X of the transitory provisions of the LISR 2014). 41210024000000 It verified the information contained in the annex information on residents abroad (for the effects of article 76, fraction VI of the LISR). 41210025000000 It verified the information contained in the annex of income subject to preferential tax regimes (for the effects of article 178 of the LISR). 41210026000000 It verified the information contained in the annex of operations carried out through trusts (for the effects of article 76, fraction XIII of the LISR).

Friday, February 2, 2024 OFFICIAL GAZETTE 305 Preferential tax regimes 41210027000000 It verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax Acts or activities (VAT) 41210028000000 In case that the taxpayer has not given compliance to what is provided in indices 41D292000 to 41D294000 of the fiscal diagnosis, it proposed that the corresponding corrections be made. 41210029000000 In case of affirmative answer the taxpayer presented complementary declarations due to this review. Credit (VAT) 41210030000000 In case that the taxpayer has not given compliance to what is provided in indices 41D295000 to 41D299000 of the fiscal diagnosis, it proposed that the corresponding corrections be made in the credit. 41210031000000 In case of affirmative answer the taxpayer presented complementary declarations due to this review. Index Concept Data to provide Questionnaire on transfer pricing matters (public accountant review) for the period ended december 31, 2023 According to its audit tests, the scope of the same and with the evidence it retains in its working papers answer if it ensured that the taxpayer complied with the following: Insufficient capitalization (for the effects of article 28, fraction XXVII of the LISR) 41220000000000 It verified if the taxpayer complied with what is provided by the article 28, fraction XXVII of the LISR. 41220001000000 It detected any non-compliance with what is provided by article 28, fracture XXVII of the LISR. 41220002000000 Amount of non-deductible interest due to insufficient capitalization. In case of considering fiscal accounts for the calculation, indicate the amount of: 41220003000000 Capital contribution accounts. 41220004000000 Net fiscal profit and net reinvested profit. 41220005000000 In case of having observed that the answers of the taxpayer to the indices 41130108000000 and/or 41130115000000, of annex 13, were not correct and led to a fiscal non-compliance, it indicated any qualification in its report on the review of the fiscal situation.

306 OFFICIAL GAZETTE Friday, February 2, 2024 41220006000000 In addition to having answered affirmatively the index 41220005000000, it indicated any qualification in its opinion. Supporting documentation for transfer pricing (transfer pricing study) for operations with related parties residing abroad (for the effects of article 76, fraction IX, of the LISR) 41220007000000 It verified that the taxpayer formally complied with this fiscal obligation. 41220008000000 In case of non-compliance by the taxpayer, it was considered as deductible the transactions with related parties that represented a cost or expense to it. 41220009000000 In case of non-compliance by the taxpayer to this fiscal obligation, it mentioned such circumstance as a qualification in its report on the review of the fiscal situation. 41220010000000 In case of non-compliance by the taxpayer, it mentioned such circumstance as a qualification in its opinion. It verified that the supporting documentation for transfer pricing, for operations with related parties residing abroad (for the effects of article 76, fracture IX, of the LISR), included the following: Note: the questions referred to in indices 41220011000000 to 41220028000000 will only be answered when it has been answered that Yes in index 41130032000000 of annex 13. 41220011000000 1) name, denomination or corporate name, address and residence fiscal, of the related persons with whom operations were celebrated. 41220012000000 2) that all related parties were considered according to the definition contained for the effects of article 179, fifth and sixth paragraph of the LISR. 41220013000000 3) documentation that demonstrates the direct and indirect participation between the related parties. 41220014000000 4) information relative to the functions or activities for each type of operation evaluated. 41220015000000 5) information relative to the assets used in each type of operation evaluated. 41220016000000 6) information relative to the risks assumed in each type of operation evaluated. 41220017000000 7) information and documentation on operations with related parties and their amounts, for each related party and for each type of operation evaluated. 41220018000000 8) method applied according to article 180 of the LISR for each type of operation evaluated. 41220019000000 9) information and documentation on comparable operations or companies for each type of operation evaluated. 41220020000000 10) it was identified in the accounting records that the totality of the operations with related parties residing abroad were duly recorded. 41220021000000 In case that it has not been complied with any of the points before referred to, indicate if it mentioned such circumstance in its report on the review of the fiscal situation. 41220022000000 In case that it has not been complied with any of the points before referred to indicate if it mentioned such circumstance in its opinion.

Friday, February 2, 2024 OFFICIAL GAZETTE 307 41220023000000 It verified that in the supporting documentation for transfer pricing it was concluded that the operations celebrated with related parties residing abroad by the taxpayer were carried out according to the prices or amounts of consideration that independent parties would have used in comparable operations. 41220024000000 In case of a negative conclusion indicate if it revealed any qualification in the report on the review of the fiscal situation of the taxpayer. 41220025000000 In case of a negative conclusion in the supporting documentation for transfer pricing, indicate if it revealed any qualification in the opinion. 41220026000000 In case that in the supporting documentation for transfer pricing it suggested a transfer pricing adjustment that the taxpayer did not perform, it revealed any qualification in the report on the review of the fiscal situation of the taxpayer. 41220027000000 In case that the supporting documentation for transfer pricing suggested a transfer pricing adjustment that the taxpayer did not perform, it revealed any qualification in the opinion. 41220028000000 In these last cases, it considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. Informational declaration of operations with related parties residing abroad (article 76, fraction X of the LISR) 41220029000000 It verified the timely presentation of the information of the operations with related parties residing abroad, carried out during the immediate previous year (annex 9 of the DIM). 41220030000000 It verified if the figures reported in that declaration coincide with those manifested in the documentation for the effects of the article 76, fraction IX of the LISR (transfer pricing study). 41220031000000 It verified from a formal point of view the correct filling of the information of the operations with related parties residing abroad, carried out during the immediate previous year (annex 9 of the DIM) according to the information contained in the transfer pricing documentation for the operations with related parties residing abroad (for the effects of article 76, fraction IX of the LISR). 41220032000000 In case of having observed errors in the filling, it mentioned such circumstance as a qualification in its report on the review of the fiscal situation of the taxpayer. In case of negative answer, specify: 41220033000000 It considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. 41220034000000 In case of non-compliance it mentioned such circumstance as a qualification in its report on the review of the fiscal situation of the taxpayer. 41220035000000 In case of non-compliance it mentioned such circumstance as a qualification in its opinion. Annual informational declarations of related parties (article 76-A of the LISR) of 2022 presented in 2023 41220036000000 It verified the timely and proper presentation of the informational declaration master of related parties of the multinational business group corresponding to the fiscal year of 2022.

308 OFFICIAL GAZETTE Friday, February 2, 2024 41220037000000 It verified the timely and proper presentation of the informational declaration local of related parties corresponding to the fiscal year of 2022. 41220038000000 It verified the timely and proper presentation of the informational declaration country by country of the multinational business group corresponding to the fiscal year of 2022. 41220039000000 In case of having observed errors in the filling of the annual informational declarations of related parties corresponding to the fiscal year of 2022, it mentioned such circumstance as a qualification in its report on the review of the fiscal situation of the taxpayer. Compliance with the obligation regarding the operations with related parties (article 76, fraction XII of the LISR) 41220040000000 It verified that there is documentary evidence from which it can be concluded that accumulable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations. 41220041000000 In case of negative answer, it considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. 41220042000000 In case of a negative conclusion in the documentary evidence, indicate if it revealed any qualification in the report on the review of the fiscal situation of the taxpayer. 41220043000000 In case of a negative conclusion in the documentary evidence indicate if it revealed any qualification in its opinion. 41220044000000 It verified in the documentary evidence referred to in the index 41220040000000 the application of the transfer pricing methods established in article 180 of the LISR in the terms of the third paragraph of the cited article. 41220045000000 In case of not having applied them, indicate if it revealed any qualification in the report on the review of the fiscal situation of the taxpayer, or in its opinion. Operations with related parties national informed 41220046000000 In case of having indicated that yes in the index 41D023000 of the annex "general data", it verified that the informational declaration by its operations with related parties residing abroad (for the effects of article 76, fraction X of the LISR, Annex 9 of the DIM) includes operations with related parties residing in national territory. Transfer pricing adjustments 41220047000000 It verified in the case of transfer pricing adjustments that have increased the deductions of the taxpayer, that all the requirements established in rule 3.9.1.3. RMF 2023 were met. Interest considered as dividends (article 11 of the LISR) 41220048000000 In case of having observed that the answers of the taxpayer to the indices 41130067000000 and/or 41130068000000 of annex 13 were not correct and led to a fiscal non-compliance, it indicated any qualification in its report on the review of the fiscal situation of the taxpayer, or in its opinion.

Friday, February 2, 2024 OFFICIAL GAZETTE 309 Transfer Pricing Methodology (article 180 of the LISR) for transactions with related parties 41220049000000 Verified that in the supporting documentation for transfer pricing, there is evidence that the Uncontrolled Comparable Price Method was attempted to be applied first (for the purposes of article 180, fraction I of the LISR) for each of its transactions with related parties that were validated in its transfer pricing studies. 41220050000000 Observed any inconsistency of a formal nature, on the part of the taxpayer, in the responses of the taxpayer's information regarding its transactions with related parties. 41220051000000 In the affirmative, revealed any caveat in the report on the review of the taxpayer's tax situation, or in its audit report. B Guide format for the presentation of the fiscal audit report of financial statements, applicable to Insurance and Surety Institutions, for the fiscal year 2023. Index Concept Data to provide Taxpayer identification data: 09A000000 RFC: 09A001000 Name or corporate name: Tax domicile: 09A002000 Federal entity: 09A003000 Borough or municipality: 09A004000 Neighborhood or locality: 09A005000 Postal code: 09A006000 Street, exterior and interior number: 09A007000 City or town: 09A008000 Telephone: 09A009000 Email: 09A010000 Name of the economic group to which it belongs: 09A011000 Activity key for tax purposes: Taxpayer declaration: That the information provided in this document reflects the real operations carried out during the fiscal year, which are registered in accounting and are supported by supporting documentation. 09A012000 Name of the taxpayer: Index Concept Data to provide Public accountant: 09B000000 RFC: 09B001000 Name (paternal surname, maternal surname, first name(s)): 09B002000 CURP: 09B003000 Registration number:

310 OFFICIAL GAZETTE Friday, February 2, 2024 Tax domicile: 09B004000 Federal entity: 09B005000 Borough or municipality: 09B006000 Neighborhood or locality: 09B007000 Postal code: 09B008000 Street, exterior and interior number: 09B009000 City or town: 09B010000 Telephone of the CPA or firm: 09B011000 Email: 09B012000 Email of the CPA's tax mailbox: 09B013000 College to which it belongs: 09B014000 Name of the firm: 09B015000 RFC of the firm: 09B016000 Registration number of the firm: Declaration of the public accountant who audited: Declared that the information provided by the cited taxpayer, consists of books, records, documents and declarations in the possession of the taxpayer itself, which I examined, as I manifest in the independent auditor's report and in the report on the review of the taxpayer's tax situation attached. 09B017000 Name of the public accountant who audited: Index Concept Data to provide Legal representative: 09C000000 RFC: 09C001000 Name (paternal surname, maternal surname, first name(s)): 09C002000 National: 09C003000 Foreigner: 09C004000 CURP: Tax domicile: 09C005000 Federal entity: 09C006000 Borough or municipality: 09C007000 Neighborhood or locality: 09C008000 Postal code: 09C009000 Street, exterior and interior number: 09C010000 City or town: 09C011000 Telephone: 09C012000 Email: 09C013000 Deed number: 09C014000 Notary number: 09C015000 Entity in which the notary is located: 09C016000 Date of the power of attorney: 09C017000 Date of appointment: Declaration of the legal representative: Declared that the information provided in this document reflects the real operations carried out by my represented entity during the fiscal year, which are registered in accounting and are supported by supporting documentation. 09C018000 Name of legal representative.

Friday, February 2, 2024 OFFICIAL GAZETTE 311 Index Concept Data to provide General data 09D000000 Competent authority: 09D001000 Administration: 09D002000 Obligated or Optional. 09D003000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A of the CFF). 09D004000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A of the CFF). 09D005000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A of the CFF). 09D006000 In case of negative answer to all questions in indices 09D003000, 09D004000 and 09D005000 above, mention the reason why it presents the audit report. 09D007000 Type of institution: 09D008000 Is part of a partnership in participation. 09D009000 First audit. 09D010000 Is a specialized society in the investment in energy, electricity and infrastructure assets. 09D011000 Special taxpayer type. 09D012000 Parent company. 09D013000 Subsidiary company. 09D014000 Start date of the fiscal year. 09D015000 End date of the fiscal year. 09D016000 Start date of the previous fiscal year. 09D017000 End date of the previous fiscal year. 09D018000 Type of opinion. Indicate the RFC of the natural or legal person(s) that advised the taxpayer: 09D019000 RFC 1: 09D020000 RFC 2: 09D021000 RFC 3: 09D022000 RFC 4: 09D023000 RFC 5: Tax effects 09D024000 Carried out transactions with related parties. 09D025000 If your answer was affirmative in the previous index (must fill out annexes 14 and 15). 09D026000 Carried out transactions with national related parties. 09D027000 Carried out transactions with foreign related parties. 09D028000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 09D029000 In the fiscal year, it decreased pending tax losses from previous years to apply for the purposes of article 9, fraction II of the LISR (in case of affirmative must fill out annex 20).

312 OFFICIAL GAZETTE Friday, February 2, 2024 Other aspects 09D030000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 09D031000 Specify the number(s) of criterion/criteria. 09D032000 Obtained any resolution from the SAT or SHCP that affected its tax situation during the fiscal year. In case of affirmative to the previous index, indicate the following: 09D033000 It is: 09D034000 The requirements established in the resolution (authorization or consultation) were met. 09D035000 Official document number 1: 09D036000 Date of official document 1: 09D037000 Official document number 2: 09D038000 Date of official document 2: 09D039000 Official document number 3: 09D040000 Date of official document 3: 09D041000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the fiscal year (includes PTU). In case of affirmative to the previous index, indicate the number and date of the resolution: 09D042000 Resolution number 1: 09D043000 Date of resolution 1: 09D044000 Resolution number 2: 09D045000 Date of resolution 2: 09D046000 Resolution number 3: 09D047000 Date of resolution 3: 09D048000 Has filed any means of defense against tax provisions. In case of affirmative to the previous index, clarify through the annex called additional information, the contested tax provision, the means of defense filed as well as the status of the means of defense filed at the close of the fiscal year. 09D049000 Date of sending the multiple information declaration (normal). 09D050000 Date of sending the multiple information declaration (last complementary). 09D051000 Is obliged to disclose reportable schemes for the fiscal year. In case of affirmative to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme. 09D052000 Identification number (field 1): 09D053000 Identification number (field 2): 09D054000 Identification number (field 3): 09D055000 Identification number (field 4): 09D056000 Identification number (field 5): 09D057000 Date of presentation of the normal information declaration: 09D058000 Date of presentation of the information declaration (last complementary):

Friday, February 2, 2024 OFFICIAL GAZETTE 313 Transactions with residents abroad 09D059000 Celebrated financial derivative operations that had tax effects during the fiscal year in the income tax (in case of affirmative must fill out annex 11). 09D060000 Maintained permanent investments in subsidiaries, associates and affiliates during the fiscal year (in case of affirmative must fill out annex 12). 09D061000 Carried out transactions with residents abroad (in case of affirmative must fill out section 17). 09D062000 Obtained loans during the fiscal year (in case of affirmative must fill out annex 19). Tax diagnosis of the taxpayer General tax matters 09D063000 Has had changes of name or corporate name during the audited fiscal year. 09D064000 In case of affirmative to the previous index, has the notices of change of name or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), as well as specify the RFC and previous names. 09D065000 (specify previous name): 09D066000 (specify previous name): 09D067000 (specify previous name): 09D068000 (specify previous name): 09D069000 (specify previous name): 09D070000 Has had changes of tax domicile during the audited fiscal year. 09D071000 In case of affirmative to the previous index, has all notices of change of tax domicile (article 29, fraction III of the RCFF). 09D072000 Has updated economic activities and obligations during the audited fiscal year. 09D073000 In case of affirmative to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF). 09D074000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where goods are stored and in general any premises or establishment that is used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 09D075000 During the fiscal year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 09D076000 Indicate if in the fiscal year its shareholders, shares or equivalent were sold by the taxpayer, if the same complied for the purposes of article 26, fraction XI of the CFF. Note: in case of affirmative to the previous index, describe how it complied and with what documentation it accredits, through the annex called additional information of the audit report 09D077000 Has shareholders resident in the country. 09D078000 In case of affirmative to the previous index, are registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 09D079000 Indicate if it identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed.

314 OFFICIAL GAZETTE Friday, February 2, 2024 09D080000 Indicate if it verified that the operations with that client or supplier do not have tax effect for the purposes of article 69-B of the CFF. 09D081000 Has employees. In case of affirmative to the question of the previous index indicate: 09D082000 Number of workers: 09D083000 Total ISR withheld and paid for salaries: 09D084000 Total ISR withheld and paid for assimilated to salaries: 09D085000 Employment subsidy delivered in cash to workers in the fiscal year: 09D086000 Total income from salaries and wages and assimilated concepts: 09D087000 Total exempt income from salaries and wages: 09D088000 Created a reserve for pension or retirement funds for staff or made changes to said fund (for the purposes of article 29 of the LISR and article 65 of the RLISR). 09D089000 In case of negative, from index 09D081000 has any personnel service contracts (outsourcing). In case of having any personnel service contracts (outsourcing), indicate the RFC and name of the society/ies that provide(s) personnel services (outsourcing). 09D090000 (specify outsourcing society name): 09D091000 (specify outsourcing society name): 09D092000 (specify outsourcing society name): 09D093000 (specify outsourcing society name): 09D094000 (specify outsourcing society name): 09D095000 Obtained loss from the alienation of accounts and documents for collection in the fiscal year. 09D096000 The accounts and documents for collection in the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 09D097000 Amount of VAT that originated said operation. Electronic accounting 09D098000 Kept accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF and 32, fraction I of the LIVA. 09D099000 The supporting documentation of the records or entries is available at its tax domicile (for the purposes of article 28, fraction III of the CFF). Note: in case of negative to the previous index, indicate the domicile in which it keeps the supporting documentation of the records or entries, through the annex called additional information of the audit report. For VAT purposes indicate the following: 09D100000 Regarding commissionaires, it carried out the separation in its accounting and records of the operations carried out on its own account from those carried out on behalf of the principal (for the purposes of article 32, fraction II of the LIVA and article 35 of the RLIVA). 09D101000 Issued and delivered fiscal vouchers (for the purposes of article 32, fraction III of the LIVA, as well as 20 and 74 of the RLIVA). 09D102000 Issued fiscal vouchers for the withholding of the tax that is carried out in the cases provided for in article 1-A of the LIVA (for the purposes of article 32, fraction V of the LIVA, as well as the applicable rules of the RMF for 2023). 09D103000 Provided monthly and in time to the tax authorities, the information about the persons to whom it withheld taxes (for the purposes of article 32, fraction V of the LIVA, as well as the applicable rules of the RMF for 2023).

Friday, February 2, 2024 OFFICIAL GAZETTE 315 09D104000 Provided monthly and in time to the tax authorities, the information about the payment, withholding, credit and transfer of the value added tax in the operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the value added tax, including activities for which it was not obliged to pay (for the purposes of article 32, fraction VIII of the LIVA, as well as the applicable rules of the RMF for 2023). Has the following updated books: 09D105000 Journal. 09D106000 Ledger. 09D107000 Minutes of meetings of partners or shareholders. 09D108000 Partners or shareholders. Income Tax (ISR) 09D109000 The taxpayer participated in a restructuring in which the alienation of its shares at tax cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 09D110000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B Bis of the CFF). 09D111000 The taxpayer's shares related to the restructuring referred to in the previous index, remained in the restructured group during the audited fiscal year. 09D112000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 09D113000 Recognized or reported said income. Note in case of negative to the previous index, indicate the reason through the annex called additional information of the audit report. 09D114000 Changed the business model. Complied with the following tax obligations: 09D115000 Issue vouchers for the activities carried out and keep the files (for the purposes of article 76, fractions II and XVII of the LISR). 09D116000 Issue fiscal vouchers in which the amount of payments made to residents abroad is recorded in terms of Title V of the LISR and the withheld tax (for the purposes of article 76, fraction III of the LISR). 09D117000 Keep a record of the operations carried out with securities issued in series (for the purposes of article 76, fraction VIII of the LISR and article 111 of the RLISR). 09D118000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI, subsection a) of the LISR). 09D119000 Present in time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 09D120000 Provide to the partners or shareholders to whom dividends were paid, a fiscal voucher in which their amount, the withheld ISR, is indicated, in which it is indicated if the dividends come from any specific account or record (for the purposes of article 76, fraction XI, subsection b) of the LISR).

316 OFFICIAL GAZETTE Friday, February 2, 2024 09D121000 Inform the tax authorities as indicated by tax provisions about the counterpayments received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 09D122000 Obtained tax refunds from the authority and that generated interest. 09D123000 In case of affirmative, accumulated income from interest paid by the tax authority. 09D124000 Present in time and form the obligation provided for in article 55, fraction I of the LISR. 09D125000 Present in time and form the obligation provided for in article 55, fraction II of the LISR. 09D126000 Inform the tax authorities about loans, contributions for future capital increases or capital increases that they receive in cash, in national or foreign currency, greater than $600,000.00. (for the purposes of article 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2023). 09D127000 With respect to said activities, complied in time and form with the obligation provided for in article 55 fraction II of the LISR, as provided in article 89 of that same regulation. 09D128000 Withhold and pay the additional ISR at a rate of 10% on distributed dividends or profits (for the purposes of article 140, second paragraph of the LISR). (ISR) Obtained income by 09D129000 Indicate if it alienated shares or intangibles during the fiscal year. In case of affirmative to the previous index, indicate the following: 09D130000 Name of buyer 1. 09D131000 Is a related party. 09D132000 Name of buyer 2. 09D133000 Is a related party. 09D134000 Name of buyer 3. 09D135000 Is a related party. 09D136000 Name of buyer 4. 09D137000 Is a related party. 09D138000 Name of buyer 5. 09D139000 Is a related party. 09D140000 Total income from sale of shares. 09D141000 Total income from sale of intangibles. 09D142000 Total average cost of alienated shares. 09D143000 Total amount of the original adjusted investment. 09D144000 Made withholding. 09D145000 Amount of payment for the operation. 09D146000 In case of having tax loss in the alienation of shares, presented notice within ten days following the date of the operation. 09D147000 Amount of pending tax loss to amortize from alienation of shares and other securities whose yield is not interest for the purposes of article 8 of the LISR. 09D148000 Deductible amount from financial derivative operations agreed outside recognized markets. Indicate the following as issuer of the shares: 09D149000 Indicate if it transmitted monetary assets by more than 51%. 09D150000 Indicate if it carried out a refund or reduction of shares.

Friday, February 2, 2024 OFFICIAL GAZETTE 317 09D151000 Indicate if you refunded premiums in the subscription of shares. 09D152000 Amount of the refund or capital reduction carried out. 09D153000 Income tax for the purposes of Article 78, fraction I of the Income Tax Law (LISR). 09D154000 Income tax for the purposes of Article 78, fraction II of the Income Tax Law (LISR). 09D155000 Indicate if you carried out a refund or share reductions derived from the absorption of financial losses.

Deductions (Income Tax) Met the following tax requirements for your deductions: 09D156000 When you have borrowed capital and grant loans to third parties, the cap established for your deduction was applied (for the purposes of Article 27, fraction VII of the Income Tax Law (LISR) and 38 of the Income Tax Law Regulations (RLISR)). 09D157000 In the case of fees or gratuities to administrators, trustees, directors, general managers, or members of the board of directors, supervisory, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of Article 27, fraction IX of the Income Tax Law (LISR)). 09D158000 In the cases of technical assistance, technology transfer, or royalties, it was proven that the provider of the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of Article 27, fraction X of the Income Tax Law (LISR)). 09D159000 In the case of the acquisition cost or interest derived from received credits, they correspond to market rates and when they exceeded, the excess was considered non-deductible (for the purposes of Article 27, fraction XIII of the Income Tax Law (LISR)). 09D160000 In the case of per diems or travel expenses, it was verified that the requirements for the purposes of Article 28, fraction V of the Income Tax Law (LISR) had been met. 09D161000 In the case of loss from the alienation of shares and other securities, as well as financial losses derived from financial operations derived from capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of Article 28, fraction XVII of the Income Tax Law (LISR) as well as the applicable rules of the Miscellaneous Fiscal Resolution (RMF) for 2023). 09D162000 In the case of granting the use or temporary enjoyment of automobiles and aircraft, complied with the established requirements for their deduction (for the purposes of Article 28, fraction XIII of the Income Tax Law (LISR) and 60 of the Income Tax Law Regulations (RLISR)). 09D163000 The various losses meet all the deduction requirements for the purposes of Article 27 of the Income Tax Law (LISR). 09D164000 Has a pension, retirement, and seniority premium fund. In the affirmative case: 09D165000 Indicate the total amount of the reserve for pension, retirement, and seniority premium funds, which is invested for the purposes of Article 29, fraction II of the Income Tax Law (LISR) in force during the reviewed exercise. 09D166000 Deducts the returns from the investment of funds destined to the reserves for the granting of pensions or retirements to personnel. 09D167000 The reserve for the pension fund is included in the annual inflationary adjustment within the credits. 09D168000 In the exercise, deducted uncollectible credits for the purposes of Article 25, fraction V of the Income Tax Law (LISR). 09D169000 In the case of losses from uncollectible credits, for the purposes of Article 27, fraction XV of the Income Tax Law (LISR).

318 OFFICIAL GAZETTE Friday, February 2, 2024 Note: in case of affirmative answer to the previous index, indicate in the annex called additional information of the audit report the cause that originated the deduction.

Specific Provisions (Income Tax) 09D170000 Regarding insurance institutions, during the exercise, only deducted the creation or increase of the reserves for risks in course, for obligations pending to be fulfilled for claims and for expirations, as well as those for catastrophic risks (for the purposes of Article 50 of the Income Tax Law (LISR)). 09D171000 If the insurance institution has authorization for the sale of pension insurance, derived from the Social Security Laws, and considered during the exercise the deduction of the creation or the increase of the special mathematical reserve linked to said insurance, as well as the other reserves provided in the Law of Insurance and Surety Institutions, verified that the condition had been met that any release be destined to the special fund of pension insurance under the terms of that latter regulation (in which the Federal Government participates as trustee) (for the purposes of Article 50 of the Income Tax Law (LISR)). 09D172000 If at the close of the exercise, the decrease of the aforementioned reserves with respect to those maintained at the close of the immediate preceding exercise had proceeded, verified that the differential had been considered as taxable income, under the terms and limitations provided for the purposes of Article 50 of the Income Tax Law (LISR). 09D173000 For the purposes of Article 44 of the Income Tax Law (LISR), the insurance institution considered as credits the land and shares that represent authorized investments to guarantee the deductible reserves, determining for this purpose the balances provided for the purposes of Article 51 of the Income Tax Law (LISR). 09D174000 If during the exercise the land and shares referred to in the previous line were alienated, the insurance institution recognized any update in the original amount of the investment, or in the proven acquisition cost, as applicable (for the purposes of Article 51 of the Income Tax Law (LISR)). 09D175000 For the case of surety institutions, deducted, after review by the National Commission of Insurance and Sureties, the surety reserve in force and the contingency reserve (for the purposes of Article 52 of the Income Tax Law (LISR)). 09D176000 If at the close of the exercise, it proceeded for the surety institution to decrease the aforementioned reserves, with respect to those constituted in the immediate preceding exercise, it was verified that the difference had been accumulated as income in that exercise (for the purposes of Article 52 of the Income Tax Law (LISR)). 09D177000 In the case of having acquired goods or rights by deed in payment or by adjudication, which cannot be kept in property by legal provision, deducted them in accordance with Article 25 of the Income Tax Law (LISR) (Article 53 of the Income Tax Law (LISR)). 09D178000 Deducted claims for direct sureties from sureties that were not duly guaranteed in accordance with what is established in the Federal Law of Surety Institutions, as well as what is established in Circular F-23 issued by the National Commission of Insurance and Sureties, published in the Official Gazette of the Federation (DOF) on February 23, 2009. 09D179000 Deducted fiscally claims arising from premiums paid outside the period established in Article 40 of the Law on the Insurance Contract and rule 3.3.1.1. of the Miscellaneous Fiscal Resolution for 2018 is not applicable to it. 09D180000 For the determination of the annual average balance of credits, considered the credits that are owed by individuals and do not come from their business activities, that have been at sight, for a term of less than one month, or for a longer term if they were collected before the month.

Friday, February 2, 2024 OFFICIAL GAZETTE 319 09D181000 Has a balance of inflationary gain pending to be decreased from the deductible annual inflation adjustment or from the cost of alienated non-financial assets, due to having applied Article 53-A, fraction II of the Law in force until 2001. In the affirmative case indicate: 09D182000 Considered the balance at the beginning of the exercise of the inflationary gain pending to be decreased from the deductible annual inflation adjustment or from the cost of alienated non-financial assets. 09D183000 Included said balance in the determination of the annual average balance of debts for the purposes of determining the annual inflation adjustment of the exercise. 09D184000 Decreased the balance of the inflationary gain pending to be decreased in the audited exercise from the deductible annual inflation adjustment or from the cost of alienated non-financial assets (for the purposes of Article second transitory, fraction XXV of the transitory provisions for 2020). 09D185000 Carried out financial derivative operations (for the purposes of Article 20 of the Income Tax Law (LISR)). In the affirmative case to the previous index, indicate the following: 09D186000 They were carried out for the purposes of: 09D187000 In the affirmative case, accumulated income from financial derivative operations. 09D188000 Indicate the amount of the corresponding accumulation. 09D189000 Carried out deductions related to financial derivative operations. 09D190000 In the affirmative case, indicate the amount of the corresponding deduction. 09D191000 Obtained losses in financial derivative operations with related parties for the purposes of Article 28, fraction XIX of the Income Tax Law (LISR). 09D192000 In the affirmative case, indicate the corresponding amount. 09D193000 In the capacity of having participated in any merger: 09D194000 Date on which the merger took effect. In case of being merged, must note: 09D195000 Merger: RFC. 09D196000 Merger: name or corporate name. In case of being the merger, must note: 09D197000 Merged 1: RFC. 09D198000 Merged 1: name or corporate name. 09D199000 Merged 2: RFC. 09D200000 Merged 2: name or corporate name. 09D201000 Merged 3: RFC. 09D202000 Merged 3: name or corporate name. 09D203000 Merged 4: RFC. 09D204000 Merged 4: name or corporate name. 09D205000 Merged 5: RFC. 09D206000 Merged 5: name or corporate name. 09D207000 Merged 6: RFC. 09D208000 Merged 6: name or corporate name. 09D209000 Merged 7: RFC. 09D210000 Merged 7: name or corporate name. 09D211000 Merged 8: RFC. 09D212000 Merged 8: name or corporate name.

320 OFFICIAL GAZETTE Friday, February 2, 2024 09D213000 Merged 9: RFC. 09D214000 Merged 9: name or corporate name. 09D215000 Merged 10: RFC. 09D216000 Merged 10: name or corporate name. Note: in case of having been the merger, and the previous space is insufficient, indicate in the annex called additional information of the audit report: the RFC, name of the merged entity/entities, date on which the merger took effect, and the percentage of shareholding participation. 09D217000 In the capacity of having participated in any spin-off: 09D218000 Date on which the spin-off took effect. 09D219000 Transmitted fiscal attributes such as fiscal losses, CUFIN, CUCA. Part of the asset, liability, and social capital corresponding, contributed by the spin-off and received by: 09D220000 Spin-off 1: RFC 09D221000 Asset value: 09D222000 Liability value: 09D223000 Social capital value: 09D224000 Spin-off 2: RFC 09D225000 Asset value: 09D226000 Liability value: 09D227000 Social capital value: 09D228000 Spin-off 3: RFC 09D229000 Asset value: 09D230000 Liability value: 09D231000 Social capital value: 09D232000 Spin-off 4: RFC 09D233000 Asset value: 09D234000 Liability value: 09D235000 Social capital value: 09D236000 Spin-off 5: RFC 09D237000 Asset value: 09D238000 Liability value: 09D239000 Social capital value: 09D240000 Spin-off 6: RFC 09D241000 Asset value: 09D242000 Liability value: 09D243000 Social capital value: 09D244000 Spin-off 7: RFC 09D245000 Asset value: 09D246000 Liability value: 09D247000 Social capital value: 09D248000 Spin-off 8: RFC 09D249000 Asset value: 09D250000 Liability value: 09D251000 Social capital value: 09D252000 Spin-off 9: RFC 09D253000 Asset value: 09D254000 Liability value: 09D255000 Social capital value:

Friday, February 2, 2024 OFFICIAL GAZETTE 321 09D256000 Spin-off 10: RFC 09D257000 Asset value: 09D258000 Liability value: 09D259000 Social capital value: 09D260000 Spin-off: RFC 09D261000 Asset value: 09D262000 Liability value: 09D263000 Social capital value: In case of liquidation, indicate: 09D264000 Start date of the liquidation. Indicate the name or corporate name or RFC of the liquidator: 09D265000 (liquidator 1 specify name, corporate name or reason social). 09D266000 (liquidator 2 specify name, corporate name or reason social). 09D267000 (liquidator 3 specify name, corporate name or reason social). 09D268000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 09D269000 In the affirmative case, complied with all the requirements for the purposes of Articles 187 and 188 of the Income Tax Law (LISR). 09D270000 Was part of a trust for the acquisition or construction of real estate (fibra). 09D271000 In the affirmative case, to the previous index complied with all the requirements for the purposes of Articles 187 and 188 of the Income Tax Law (LISR).

Credit 09D272000 Has the supporting documentation for the payment of the Income Tax (ISR) paid abroad that was credited. 09D273000 Verified that the tax paid abroad and credited in the exercise, effectively corresponds to an income tax for which there is a right to its credit, in accordance with the general rules issued by the Tax Administration Service (SAT). 09D274000 The credited tax was paid directly by the taxpayer abroad. 09D275000 Complies with the requirements established for the purposes of Article 5 of the Income Tax Law (LISR) to credit the ISR paid abroad. 09D276000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 09D277000 Amount of ISR paid abroad from source of wealth abroad. 09D278000 Amount of non-creditable and non-deductible ISR for the purposes of Article 5 of the Income Tax Law (LISR). 09D279000 Regarding an income tax paid by societies resident abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided in the applicable tax regulation for its credit had been met. 09D280000 Indicate the country where the societies resident abroad paid the income tax that the taxpayer credits (1). 09D281000 Indicate the country where the societies resident abroad paid the income tax that the taxpayer credits (2). 09D282000 Indicate the country where the societies resident abroad paid the income tax that the taxpayer credits (3).

322 OFFICIAL GAZETTE Friday, February 2, 2024 09D283000 Credits only the income tax paid abroad in the exercise. 09D284000 Indicate if you credit a remainder of the income tax paid abroad corresponding to previous exercises.

Preferential Tax Regimes 09D285000 Carried out operations with preferential tax regimes through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative case must fill out annex 21). 09D286000 Has a transfer pricing study for the operations carried out. 09D287000 Total of taxable or gross income in the exercise from REFIPRES. 09D288000 Credited tax paid in REFIPRES. 09D289000 Amount of the credit of tax paid abroad. 09D290000 Complied with all the requirements to apply ISR withholding from REFIPRES. 09D291000 Amount of the credit of withheld income tax. 09D292000 Indicate if you declared tax on income subject to REFIPRES. 09D293000 Amount of tax on income subject to REFIPRES. 09D294000 Amount of dividends or profits subject to preferential tax regimes for the purposes of Article 177, tenth paragraph of the Income Tax Law (LISR).

Withholdings and/or joint liability 09D295000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself. 09D296000 Applied what is provided by Article 1.13 of the Decree published in the DOF on December 26, 2013. 09D297000 Applied any treaty to avoid double taxation. In the affirmative case: 09D298000 Has the necessary documentation to prove that the foreigners in favor of whom a lower withholding rate of the income tax was applied, are residents for tax purposes in the country in question, for the purposes of Article 4 of the Income Tax Law (LISR). 09D299000 Complied with all the requirements to apply a preferential withholding rate. 09D300000 Applied what is provided by Article 1.4 of the Decree published in the DOF on December 26, 2013.

Value Added Tax Acts or activities (VAT) 09D301000 Carries out acts or activities not subject to the value added tax. 09D302000 Complied with the tax provisions to determine the taxable and exempt acts or activities.

Friday, February 2, 2024 OFFICIAL GAZETTE 323 Credit (VAT) VAT credit requirements 09D303000 Applied the option for the purposes of Article 5-B of the VAT Law (LIVA) in the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 09D304000 Indicate if for the purposes of the determination of the definitive monthly payments of the value added tax, credits tax at 100%. 09D305000 Made adjustments to the value of the creditable tax (for the purposes of Article 5-A of the VAT Law (LIVA)). 09D306000 Considered the indemnities as the object of the VAT Law (LIVA). 09D307000 In the cases of payment of indemnities for theft or total loss of automobiles to legal and physical persons with business activity, said persons when issuing the corresponding invoices, transferred to the insurer an amount for the concept of VAT. 09D308000 In the affirmative case, credited the VAT transferred in said operation. 09D309000 In the case of net interest of the exercise, verified that the VAT credit derived from interest was complied with the requirements established for its credit (for the purposes of Article 5, fraction I of the VAT Law (LIVA)).

Specific Provisions (VAT) 09D310000 For the purposes of determining the VAT base in the case of the alienation of used automobiles and trucks, from insured individuals who do not transfer in an express and separate manner said tax, for the purposes of Article 27 of the VAT Law Regulations (RLIVA). 09D311000 In the affirmative case, indicate if the acquisition cost that the taxpayer decreased from the price agreed upon for the sale of the saved good, was a different payment made independently from the indemnity. 09D312000 In the affirmative case, the payment made for the acquisition of the saved good, was registered in accounts different from the accounts where registered the payment for indemnity.

Application of tax incentives 09D313000 Applied what is provided in Article 2.2 of the Decree published in the DOF on December 26, 2013.

Index Concept Data to provide 1- Balance sheet for the exercises ended on December 31, 2023 and 2022 (amounts in pesos) 2023 2022 Asset Investments 09010000000000 Values and operations with derivative products.

324 OFFICIAL GAZETTE Friday, February 2, 2024 Values 09010001000000 Governmental. 09010002000000 Private companies known rate. 09010003000000 Private companies variable income. 09010004000000 Foreigners. 09010005000000 Dividends receivable on capital titles. 09010006000000 Less: impairment of values. 09010007000000 Investments in values given on loan. 09010008000000 Restricted values. 09010009000000 Total of values. 09010010000000 Operations with derivative products. 09010011000000 Debtor by reporto. Credit portfolio (net) 09010012000000 Current credit portfolio. 09010013000000 Overdue credit portfolio. 09010014000000 Less: preventive estimates for credit risk. 09010015000000 Total credit portfolio (net). Real Estate (Net) 09010016000000 Real Estate. 09010017000000 Net valuation. 09010018000000 Less: depreciation. 09010019000000 Total real estate (net). 09010020000000 Total investments. 09010021000000 Investments for labor obligations. Cash and cash equivalents 09010022000000 Cash and banks. Debtors 09010023000000 By premiums. 09010024000000 Debtor by premium for damage subsidy. 09D10025000000 Debts owed by dependencies and entities of the federal public administration. 09010026000000 Premiums receivable from issued sureties. 09010027000000 Agents and adjusters. 09010028000000 Documents receivable. 09010029000000 Debtors by responsibilities. 09010030000000 Others. 09010031000000 Less: estimate for write-offs. 09010032000000 Total debtors.

Friday, February 2, 2024 OFFICIAL GAZETTE 325 Reinsurers and reinsurers (net) 09010033000000 Insurance and surety institutions. 09010034000000 Retained deposits. 09010035000000 Recoverable amounts from reinsurance. 09010036000000 Less: preventive estimate of credit risks of foreign reinsurers. 09010037000000 Reinsurance and re-surety intermediaries. 09010038000000 Less: estimate for write-offs. 09010039000000 Total reinsurers and re-sureties. 09010040000000 Unpaid value added tax. 09010041000000 Deferred income tax. 09010042000000 Deferred profit sharing to personnel. Permanent investments 09010043000000 Subsidiaries. 09010044000000 Associated. 09010045000000 Other permanent investments. 09010046000000 Total permanent investments. Other assets 09010047000000 Furniture and equipment. 09010048000000 Less: depreciation. 09010049000000 Adjudicated assets. 09010050000000 Less: estimate for write-offs of adjudicated assets. 09010051000000 Various. 09010052000000 Amortizable assets. 09010053000000 Less: amortization. 09010054000000 Long-term intangible assets. 09010055000000 Less: impairment of long-term assets. 09010056000000 Total other assets. 09010057000000 Sum of the asset. Liability Technical Reserves Risks in Course 09010058000000 Life insurance. 09010059000000 Accident and illness insurance. 09010060000000 Damage insurance. 09010061000000 Taken re-surety. 09010062000000 From sureties in force. 09010063000000 Total risks in course.

326 OFFICIAL GAZETTE Friday, February 2, 2024 Reserve for obligations pending fulfillment 09010064000000 For expired policies and claims incurred pending payment. 09010065000000 For claims incurred and not reported and adjustment costs assigned to claims. 09010066000000 Funds in administration. 09010067000000 For premiums in deposit. 09010068000000 Total reserve for obligations pending fulfillment. 09010069000000 Contingency reserve. 09010070000000 Reserve for specialized insurance. 09010071000000 Catastrophic risk reserve. 09010072000000 Total technical reserves. 09010073000000 Reserves for labor obligations. Creditors 09010074000000 Agents and adjusters. 09010075000000 Funds in loss administration. 09010076000000 Creditors for liabilities from bonds for constituted liabilities. 09010077000000 Miscellaneous. 09010078000000 Total creditors. Reinsurers and re-bonding institutions 09010079000000 Insurance and bond institutions. 09010080000000 Retained deposits. 09010081000000 Other participations. 09010082000000 Reinsurance and re-bonding intermediaries. 09010083000000 Total reinsurers and re-bonding institutions. 09010084000000 Operations with derivative products fair value (liability side) at the time of acquisition. Financing obtained Debt issuance 09010085000000 For subordinated obligations not convertible into shares. 09010086000000 Other negotiable instruments. 09010087000000 Total debt issuance. 09010088000000 Financial reinsurance contracts. 09010089000000 Total financing obtained. Other accounts payable Contributions payable 09010090000000 Income tax. 09010091000000 Asset tax.

Friday, February 2, 2024 OFFICIAL GAZETTE 327 09010092000000 Value added tax. 09010093000000 Special tax on production and services. 09010094000000 Tax on new automobiles. 09010095000000 Local taxes. 09010096000000 Social security contributions. 09010097000000 INFONAVIT contributions. 09010098000000 SAR contributions. 09010099000000 Other taxes and contributions. 09010100000000 Total contributions payable. 09010101000000 Value added tax not collected. 09010102000000 Deferred income tax. 09010103000000 Deferred profit-sharing with personnel. Other liabilities 09010104000000 Provisions for workers' participation in profits. 09010105000000 Provision for tax payment. 09010106000000 Other obligations. 09010107000000 Deferred credits. 09010108000000 Total other liabilities. 09010109000000 Sum of liabilities. Equity Contributed capital Paid-in capital or social fund 09010110000000 Capital or social fund. Less: 09010111000000 Unsubscribed capital or social fund. 09010112000000 Unpresented capital or social fund. 09010113000000 Repurchased own shares. 09010114000000 Total paid-in capital or social fund. 09010115000000 Subordinated obligations mandatorily convertible into capital. 09010116000000 Contributions for future capital increases. Earned capital Reserves 09010117000000 Legal. 09010118000000 For acquisition of own shares. 09010119000000 Others. 09010120000000 Total reserves. 09010121000000 Valuation surplus. 09010122000000 Permanent investments.

328 OFFICIAL GAZETTE Friday, February 2, 2024 Results or remnants of prior periods 09010123000000 Profits from prior periods. 09010124000000 Remnant from prior periods. 09010125000000 Losses from prior periods. 09010126000000 Total results or remnants of prior periods. Result or remnant of the period 09010127000000 Net profit. 09010128000000 Remnant of the period. 09010129000000 Net loss. 09010130000000 Deficit of the period. 09010131000000 Total result or remnant of the period. 09010132000000 Result from holding non-monetary assets. 09010133000000 Remeasurements for defined benefit employee benefits. 09010134000000 Controlling interest. 09010135000000 Non-controlling interest. 09010136000000 Sum of equity. 09010137000000 Sum of liabilities and equity. Off-balance sheet accounts 09010138000000 Securities on deposit. 09010139000000 Funds in administration. 09010140000000 Liabilities from bonds in force. 09010141000000 Recovery guarantees. 09010142000000 Received claims pending verification. 09010143000000 Contingent claims. 09010144000000 Paid claims. 09010145000000 Cancelled claims. 09010146000000 Recovery of paid claims. 09010147000000 Fiscal loss to amortize. 09010148000000 Reserve to be constituted for labor obligations. 09010149000000 Registration accounts. 09010150000000 Operations with derivatives. 09010151000000 Securities lending operations. 09010152000000 Guarantees received for derivatives. 09010153000000 Guarantees received for repo agreements. 09010154000000 Others. 09010155000000 Total off-balance sheet accounts. The attached notes are an integral part of this financial statement.

Friday, February 2, 2024 OFFICIAL GAZETTE 329 Annex no. 2 consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 2- Income statement for the periods comprised from January 1 to December 31 of 2023 and 2022 (amounts in pesos) Total 2023 Related parts 2023 Note: To fill out this annex, it is necessary to first capture the information from annex 5 09020000000000 Gross premiums written Less: 09020001000000 Ceded premiums Equals: 09020002000000 Retention premiums Less: 09020003000000 Net increase in reserve for risks in force and bonds in force Less: 09020004000000 Earned retention premiums Less: Net acquisition cost 09020005000000 Agent commissions 09020006000000 Additional agent compensation 09020007000000 Commissions for reinsurance and re-bonding taken 09020008000000 Less: commissions for ceded reinsurance 09020009000000 Excess loss coverage 09020010000000 Others. 09020011000000 Total net acquisition cost. Less: Net cost of claims, recoveries and other obligations pending fulfillment 09020012000000 Claims and other obligations pending fulfillment. 09020013000000 Less: recovered claims from non-proportional reinsurance. 09020014000000 Recoveries. 09020015000000 Recoveries from non-proportional reinsurance and re-bonding. 09020016000000 Total net cost of claims, recoveries and other obligations pending fulfillment. 09020017000000 Technical profit. 09020018000000 Technical loss. Less:

330 OFFICIAL GAZETTE Friday, February 2, 2024 Net increase of other technical reserves 09020019000000 Catastrophic risk reserve. 09020020000000 Reserve for specialized insurance. 09020021000000 Contingency reserve. 09020022000000 Other reserves. 09020023000000 Total net increase of other technical reserves. 09020024000000 Result from analogous and related operations. 09020025000000 Gross profit. 09020026000000 Gross loss. Less: Net operating expenses 09020027000000 Administrative and operating expenses. 09020028000000 Remuneration and benefits to personnel. 09020029000000 Depreciation and amortization. 09020030000000 Total net operating expenses. 09020031000000 Operating profit. 09020032000000 Operating loss. Plus: Comprehensive financing result 09020033000000 From investments. 09020034000000 From sale of investments. 09020035000000 From valuation of investments. 09020036000000 From premium surcharge. 09020037000000 From issuance of debt instruments. 09020038000000 From financial reinsurance. 09020039000000 Interest charged on loans granted. 09020040000000 Less: preventive write-offs for recoverable amounts of reinsurance. 09020041000000 Less: preventive write-offs for credit risks. 09020042000000 Others. 09020043000000 Exchange result. 09020044000000 Less: result from monetary position. 09020045000000 Total comprehensive financing result. 09020046000000 Participation in the result of permanent investments. 09020047000000 Profit before income tax on profit. 09020048000000 Loss before income tax on profit. Less: 09020049000000 Provision for payment of income tax. 09020050000000 Provision for profit-sharing with personnel. 09020051000000 Income tax incurred. 09020052000000 Profit-sharing with personnel incurred. 09020053000000 Deferred income tax. 09020054000000 Deferred profit-sharing with personnel. 09020055000000 Profit before discontinued operations.

Friday, February 2, 2024 OFFICIAL GAZETTE 331 09020056000000 Losses before discontinued operations. 09020057000000 Discontinued operations. 09020058000000 Net profit. 09020059000000 Net loss. 09020060000000 Controlling interest. 09020061000000 Non-controlling interest. The attached notes are an integral part of this financial statement. Part II Data to provide Unrelated parts 2023 Total 2022 Related parts 2022 Unrelated parts 2022 Annex no. 3 consists of 12 columns and is divided into three parts. Part I Index Concept Data to provide 3- Statement of Changes in Equity for the periods ended december 31, 2023 and 2022 (amounts in pesos) Contributed capital: paid-in capital or social fund Contributed capital: subordinated obligations for conversion 09030000000000 Balance at December 31, 2021. Movements inherent to shareholder decisions 09030001000000 Subscription of shares. 09030002000000 Capitalization of profits. 09030003000000 Constitution of reserves. 09030004000000 Payment of dividends. 09030005000000 Transfer of results from prior periods. 09030006000000 Others. 09030007000000 Total. Movements inherent to the recognition of comprehensive income 09030008000000 Net profit. 09030009000000 Net loss. 09030010000000 Result of the period. 09030011000000 Result from valuation of available-for-sale securities. 09030012000000 Result from holding non-monetary assets. 09030013000000 Remeasurements for defined benefit employee benefits. 09030014000000 Others. 09030015000000 Total. 09030016000000 Balance at December 31, 2022.

332 OFFICIAL GAZETTE Friday, February 2, 2024 Movements inherent to shareholder decisions 09030017000000 Subscription of shares. 09030018000000 Capitalization of profits. 09030019000000 Constitution of reserves. 09030020000000 Payment of dividends. 09030021000000 Transfer of results from prior periods. 09030022000000 Others. 09030023000000 Total. Movements inherent to the recognition of comprehensive income 09030024000000 Net profit. 09030025000000 Net loss. 09030026000000 Result of the period. 09030027000000 Result from valuation of available-for-sale securities. 09030028000000 Result from holding non-monetary assets. 09030029000000 Remeasurements for defined benefit employee benefits. 09030030000000 Others. 09030031000000 Total. 09030032000000 Balance at December 31, 2023. The attached notes are an integral part of this financial statement. Part II Data to provide Contributed capital: contributions For future Capital increases Earned capital: capital reserves Earned capital: results of prior periods Earned capital: result of the period Earned capital: permanent investments-participation in other equity accounts Part III Data to provide Earned capital: result from holding non-monetary assets Earned capital: surplus or deficit from valuation-of investments Earned capital: remeasurements for defined benefit employee benefits Total equity

Friday, February 2, 2024 OFFICIAL GAZETTE 333 Index Concept Data to provide 4- Statement of Cash Flows for the periods ended december 31, 2023 and 2022 (amounts in pesos) 2023 2022 09040000000000 Net profit. 09040001000000 Net loss. Adjustments for items that do not involve cash flow: 09040002000000 Profit or loss from valuation associated with investment and financing activities. 09040003000000 Estimate for write-off or difficult collection. 09040004000000 Losses from impairment or effect from reversal of impairment associated with investment and financing activities. 09040005000000 Depreciation and amortization. 09040006000000 Adjustment or increase to technical reserves. 09040007000000 Provisions. 09040008000000 Income tax incurred and deferred. 09040009000000 Participation in the result of unconsolidated subsidiaries and associates. 09040010000000 Discontinued operations. 09040011000000 Other adjustments for items that do not involve cash flow. 09040012000000 Sum of adjustments for items that do not involve cash flow. Operating activities 09040013000000 Change in margin accounts. 09040014000000 Change in securities investments. 09040015000000 Change in repo debtors. 09040016000000 Change in securities lending (asset). 09040017000000 Change in derivatives (asset). 09040018000000 Change in premiums receivable. 09040019000000 Change in debtors. 09040020000000 Change in reinsurers and re-bonding institutions. 09040021000000 Change in assets adjudicated. 09040022000000 Change in other operating assets. 09040023000000 Changes in contractual obligations and expenses associated with claims. 09040024000000 Change in derivatives (liability). 09040025000000 Change in other operating liabilities. 09040026000000 Change in hedging instruments (from hedged items related to operating activities). 09040027000000 Other items related to operating activities. 09040028000000 Net cash flows from operating activities.

334 OFFICIAL GAZETTE Friday, February 2, 2024 Investing activities 09040029000000 Collections from disposal of real estate, furniture and equipment. 09040030000000 Payments for acquisition of real estate, furniture and equipment. 09040031000000 Collections from disposal of subsidiaries and associates. 09040032000000 Payments for acquisition of subsidiaries and associates. 09040033000000 Collections from disposal of other permanent investments. 09040034000000 Payments for acquisition of other permanent investments. 09040035000000 Collections of cash dividends. 09040036000000 Payments for acquisition of intangible assets. 09040037000000 Collections from disposal of long-term assets available for sale. 09040038000000 Collections from disposal of other long-term assets. 09040039000000 Payments for acquisition of other long-term assets. 09040040000000 Other items related to investing activities. 09040041000000 Net cash flows from investing activities. Financing activities 09040042000000 Collections from issuance of shares. 09040043000000 Payments for repayment of social capital. 09040044000000 Cash dividend payments. 09040045000000 Payments associated with repurchase of own shares. 09040046000000 Collections from issuance of subordinated obligations with capital characteristics. 09040047000000 Payments associated with subordinated obligations with capital characteristics. 09040048000000 Other items related to financing activities. 09040049000000 Net cash flows from financing activities. 09040050000000 Net increase or decrease in cash. Effects from changes in the value of cash 09040051000000 Effect from conversion due to using different exchange rates for the conversion of the initial balance, final balance and cash flows. 09040052000000 Effect of variations in the exchange rate of cash and cash equivalents held or to be paid in foreign currency. 09040053000000 Effect on cash and cash equivalent balances from changes in their value resulting from fluctuations in their fair value. 09040054000000 Inflation effects associated with balances and cash flows of any of the entities that make up the consolidated economic entity under an inflationary economic environment.

Friday, February 2, 2024 OFFICIAL GAZETTE 335 09040055000000 Other effects from changes in the value of cash and cash equivalents. 09040056000000 Total effects from changes in the value of cash. 09040057000000 Cash and cash equivalents at the beginning of the period. 09040058000000 Cash and cash equivalents at the end of the period. The attached notes are an integral part of this financial statement. Concept 4.1- Notes to the financial statements Annex no. 5 consists of 12 columns and is divided into three parts. Part I Index Concept Data to provide 5- Comparative analysis of accounts of the income statement for the periods ended december 31, 2023 and 2022 (amounts in pesos) 2023 Related parts 2023 Gross premiums written 09050000000000 Direct. 09050001000000 Taken. 09050002000000 Total gross premiums written. Ceded premiums 09050003000000 Direct. 09050004000000 Taken. 09050005000000 Total ceded premiums. Retention premiums 09050006000000 Direct. 09050007000000 Taken. 09050008000000 Total retention premiums. Net increase in reserve for risks in force and bonds in force 09050009000000 Direct. 09050010000000 Taken. 09050011000000 Total net increase in reserve for risks in force and bonds in force. Earned retention premiums 09050012000000 Direct. 09050013000000 Taken. 09050014000000 Total earned retention premiums.

336 OFFICIAL GAZETTE Friday, February 2, 2024 Net acquisition cost 09050015000000 Agent commissions. 09050016000000 Additional agent compensation. 09050017000000 Commissions for reinsurance and re-bonding taken. Commission for ceded reinsurance 09050018000000 Direct. 09050019000000 Taken. 09050020000000 Total commission for ceded reinsurance. Excess loss coverage 09050021000000 Direct. 09050022000000 Taken. 09050023000000 Total excess loss coverage. Others 09050024000000 Other direct. 09050025000000 Other taken. 09050026000000 Total others. 09050027000000 Total net acquisition cost. Net cost of claims, recoveries and other obligations pending fulfillment Claims and other obligations pending fulfillment 09050028000000 Direct. 09050029000000 Taken. 09050030000000 Total claims and other obligations pending fulfillment. Recovered claims from non-proportional reinsurance 09050031000000 Direct. 09050032000000 Taken. 09050033000000 Total recovered claims from non-proportional reinsurance. Recoveries 09050034000000 Direct. 09050035000000 Taken. 09050036000000 Total recoveries.

Friday, February 2, 2024 OFFICIAL GAZETTE 337 Recovered claims from reinsurance and re-bonding non-proportional 09050037000000 Direct. 09050038000000 Taken. 09050039000000 Total recovered claims from reinsurance and re-bonding non-proportional. 09050040000000 Total net cost of claims, recoveries and other obligations pending fulfillment. 09050041000000 Technical profit. 09050042000000 Technical loss. Net increase of other technical reserves 09050043000000 Catastrophic risk reserve. 09050044000000 Reserve for specialized insurance. 09050045000000 Contingency reserve. 09050046000000 Other reserves. 09050047000000 Total net increase of other technical reserves. Result from analogous and related operations 09050048000000 Income from administration of related services. 09050049000000 Income from related services. 09050050000000 Expenses for analogous and related services. 09050051000000 Total result from analogous and related operations. 09050052000000 Gross profit. 09050053000000 Gross loss. Net operating expenses 09050054000000 Administrative and operating expenses. 09050055000000 Remuneration and benefits to personnel. 09050056000000 Depreciation and amortization. 09050057000000 Total net operating expenses. 09050058000000 Operating profit. 09050059000000 Operating loss. Comprehensive financing result 09050060000000 From investments. 09050061000000 From sale of investments. 09050062000000 From valuation of investments. 09050063000000 From premium surcharges. 09050064000000 From issuance of debt instruments. 09050065000000 From financial reinsurance. 09050066000000 Interest on loans. 09050067000000 Preventive write-offs for recoverable amounts of reinsurance.

338 OFFICIAL GAZETTE Friday, February 2, 2024 09050068000000 Preventive write-offs for credit risks. 09050069000000 Others. 09050070000000 Exchange result. 09050071000000 Result from monetary position. 09050072000000 Total ceded premiums in re-bonding. Part II Data to provide Unrelated parts 2023 2022 Related parts 2022 Unrelated parts 2022 Part III Data to provide Accumulable or deductible for ISR: 2023 Accumulable or deductible for ISR: 2022 Not accumulative or not subject to ISR (income) not deductible (expenses) for ISR: 2023 Not accumulative or not subject to ISR (income) not deductible (expenses) for ISR: 2022 Annex no. 6 consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 6- List of contributions owed by the taxpayer as the direct subject or in its capacity as withholding agent for the period ended december 31, 2023 (amounts in pesos) Taxable base Rate, tariff or fee Contributions owed by the taxpayer as the direct subject Income tax (ISR) 09060000000000 Income tax. 09060001000000 Other ISR reductions. 09060002000000 ISR incurred in the period. 09060003000000 Amount pending applied in the period, from the tax incentive for research and technological development projects authorized in prior periods. 09060004000000 Amount pending applied in the period, from the tax incentive for investment projects in the national cinematographic production of prior periods. 09060005000000 Amount pending applied in the period, from the tax incentive for investment projects in the arts of prior periods. 09060006000000 Incentive for investment projects in national cinematographic production. 09060007000000 Incentive for investment projects in the arts.

Friday, February 2, 2024 OFFICIAL GAZETTE 339 09060008000000 Expenses and investments for Research and technological development projects, applied in the 2023 fiscal year. 09060009000000 Expenses and investments for Research and technological development projects, applied in the 2022 fiscal year. 09060010000000 Expenses and investments for Research and technological development projects, applied in the 2021 fiscal year. 09060011000000 Expenses and investments for Research and technological development projects, applied in the 2020 fiscal year. 09060012000000 Expenses and investments for Research and technological development projects, applied in the 2019 fiscal year. 09060013000000 Expenses and investments for Research and technological development projects, applied in the 2018 fiscal year. 09060014000000 Expenses and investments for Research and technological development projects, applied in the 2017 fiscal year. 09060015000000 Expenses and investments for Research and technological development projects, applied in the 2016 fiscal year. 09060016000000 Expenses and investments for Research and technological development projects, applied in the 2015 fiscal year. 09060017000000 Expenses and investments for Research and technological development projects, applied in the 2014 fiscal year. 09060018000000 Amount pending to be applied for Research and technological development projects. 09060019000000 Incentive for investment in projects and programs for high-performance sports. 09060020000000 Amount pending to be applied for investment in projects and programs for high-performance sports. 09060021000000 Income obtained from government support. 09060022000000 Amount pending to be applied for the incentive for investment in fixed feeding equipment for electric vehicles. 09060023000000 Amount of the tax incentive for biodiesel and its mixtures. 09060024000000 Other incentives. 09060025000000 Total of incentives. 09060026000000 Provisional payments made to the Federation. 09060027000000 Withheld income tax (ISR) from the taxpayer. 09060028000000 Creditable ISR paid abroad. 09060029000000 Creditable ISR for dividends or distributed profits. 09060030000000 Other amounts owed. 09060031000000 Other amounts in favor. 09060032000000 Difference owed. 09060033000000 Difference in favor. 09060034000000 Income tax owed for the fiscal year. 09060035000000 Income tax paid in annual, normal, and complementary declarations. 09060036000000 Difference owed for the fiscal year. 09060037000000 Balance in favor for the fiscal year.

340 OFFICIAL GAZETTE Friday, February 2, 2024 Other data 09060038000000 Income tax on income subject to preferential tax regimes. 09060039000000 Income tax on distributed dividends not originating from CUFIN or CUFINRE. 09060040000000 Income tax on distributed dividends originating from CUFINRE. Value Added Tax (VAT) 09060041000000 Value of acts or activities taxed at the 16% rate. 09060042000000 Value of acts or activities taxed at the 0% rate. 09060043000000 Sum of the value of taxed acts or activities. 09060044000000 Value of acts or activities for which payment is not required (exempt). 09060045000000 Total value of acts or activities. 09060046000000 Value of acts or activities not subject to tax. 09060047000000 Sum of VAT incurred for the months of the fiscal year. 09060048000000 Sum of creditable VAT for the months of the fiscal year excluding balances in favor. 09060049000000 Sum of compensations applied to VAT for other federal contributions in the months of the fiscal year. 09060050000000 Sum of credit for VAT balances in favor. 09060051000000 Sum of VAT refunded in the months of the fiscal year. 09060052000000 Credit for VAT on investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 09060053000000 Increase in VAT on investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 09060054000000 Refund of VAT on investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 09060055000000 Amount of information technology services provided abroad considered as exported and subject to the 0% rate (for the purposes of article 29, fraction IV, subsection i) of the VAT Law). Special Tax on Production and Services (IEPS) 09060055000000 Value of acts or activities taxed at the 30% rate (gambling and lotteries). 09060057000000 Sum of IEPS incurred for the months of the fiscal year. 09060058000000 Sum of compensations applied to IEPS for other federal contributions in the months of the fiscal year. 09060059000000 Biodiesel and its mixtures for the purposes of article 16, section A, fraction I of the 2023 Fiscal Law (LIF). 09060060000000 Biodiesel and its mixtures for the purposes of article 16, section A, fraction IV of the 2023 Fiscal Law (LIF).

Friday, February 2, 2024 OFFICIAL GAZETTE 341 Tax on Foreign Trade 09060061000000 General import tax. 09060062000000 General export tax. 09060063000000 Total taxes on foreign trade. Social Security Contributions 09060064000000 Employee-employer quotas to the IMSS. 09060065000000 Contributions to INFONAVIT. 09060066000000 Contributions to the retirement insurance. Rights for services provided by 09060067000000 The National Insurance and Surety Commission (CNSF). 09060068000000 The National Institute of Migration (INM) - visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Law on Rights). 09060069000000 The National Institute of Migration (INM) - migratory services (for the purposes of article 12 of the Federal Law on Rights). 09060070000000 Others specify concept. Contributions from which the taxpayer is a withholding agent: Income Tax (ISR) For payments to residents in the country 09060071000000 For salaries. 09060072000000 Fees at 35% for the purposes of article 96 of the Income Tax Law (LISR). 09060073000000 Prizes. 09060074000000 Fees at 10%. 09060075000000 Leasing at 10%. 09060076000000 Alienation of other goods at 20%. 09060077000000 Interest at 0.08%, on the amount of capital. 09060078000000 Interest at 20%. 09060079000000 Risk covered by life insurance policies contracted at 20%. 09060080000000 Commissions. 09060081000000 Interest and exchange gains at 35%. 09060082000000 For dividends at 10%. 09060083000000 Others. 09060084000000 Total ISR withheld from residents in the country. For payments to residents abroad 09060085000000 Salaries at 15%. 09060086000000 Salaries at 30%. 09060087000000 Retirements, pensions and other concepts at 15%.

342 OFFICIAL GAZETTE Friday, February 2, 2024 090600889000000 Retirements, pensions and other concepts at 30%. 09060089000000 Fees at 25%. 09060090000000 Royalties at 5%. 09060091000000 Royalties at 10%. 09060092000000 Royalties at 25%. 09060093000000 Royalties at 35%. 09060094000000 Technical assistance. 09060095000000 Mediation. 09060096000000 Real estate leasing. 09060097000000 Furniture leasing at 25%. 09060098000000 Exchange of public debt for capital. 09060099000000 Financial leasing. 09060100000000 Prizes. 09060101000000 Time-sharing tourist service. 09060102000000 Interest at 4.9%. 09060103000000 Interest at 10%. 09060104000000 Interest at 15%. 09060105000000 Interest at 21%. 09060106000000 Interest at 35%. 09060107000000 Alienation of real estate. 09060108000000 Alienation of shares. 09060109000000 Financial operations derived from capital. 09060110000000 Financial operations derived from debt. 09060111000000 Construction of work, installation, maintenance or mounting on real estate. 09060112000000 Charter party contract. 09060113000000 Public, artistic and sporting events. 09060114000000 Premiums paid and ceded to reinsurers. 09060115000000 For dividends at 10%. 09060116000000 Others. 09060117000000 Total ISR withheld from residents abroad. Value Added Tax (VAT) 09060118000000 Independent personal services provided by individuals. 09060119000000 Use or temporary enjoyment of goods provided or granted by individuals. 09060120000000 Land freight transport services provided by individuals or corporations. 09060121000000 Services provided by individual commission agents. 09060122000000 Acquisition, or use or temporary enjoyment of tangible goods, alienated or granted by residents abroad without a permanent establishment in the country. 09060123000000 Others. 09060124000000 Total VAT withheld.

Friday, February 2, 2024 OFFICIAL GAZETTE 343 Other withheld contributions 09060125000000 Special Tax on Production and Services withheld. 09060126000000 Others Compensations made and refunds obtained Compensations made during the fiscal year from balances in favor originating from: At historical value: 09060127000000 Value Added Tax. 09060128000000 Income Tax. 09060129000000 Other federal contributions. At updated value: 09060130000000 Value Added Tax. 09060131000000 Income Tax. 09060132000000 Other federal contributions. Compensations made during the fiscal year applied to: 09060133000000 Own Value Added Tax. originating from own Value Added Tax. 09060134000000 Own Income Tax originating from own Income Tax. 09060135000000 Other federal contributions. Refunds obtained in the fiscal year 09060136000000 Other federal contributions. From: 09060137000000 Value Added Tax. 09060138000000 Income Tax. 09060139000000 Other federal contributions. Part II Data to be provided Contribution determined by audit owed or in favor Contribution owed or balance in favor determined by the taxpayer Difference Uninvestigated non-material differences Concept 6.1- Declaration.

344 OFFICIAL GAZETTE Friday, February 2, 2024 Annex no. 7 consists of 10 columns and is divided into three parts. Part I Index Concept Data to be provided 7- Deferred Inflationary Gain for the fiscal year ended december 31, 2023 (amounts in pesos) Amount of deferred inflationary gain or pending balance to be applied Application in subsequent inflationary losses or annual adjustment for inflation deductible in subsequent fiscal years: fiscal year Year of generation or application 09070000000000 1992 09070001000000 1993 09070002000000 1994 09070003000000 1995 09070004000000 1996 09070005000000 1997 09070006000000 1998 09070007000000 1999 09070008000000 2000 09070009000000 2001 09070010000000 2002 09070011000000 2003 09070012000000 2004 09070013000000 2005 09070014000000 2006 09070015000000 2007 09070016000000 2008 09070017000000 2009 09070018000000 2010 09070019000000 2011 09070020000000 2012 09070021000000 2013 09070022000000 2014 09070023000000 2015 09070024000000 2016 09070025000000 2017 09070026000000 2018 09070027000000 2019 09070028000000 2020 09070029000000 2021 09070030000000 2022 09070031000000 2023

Friday, February 2, 2024 OFFICIAL GAZETTE 345 Part II Data to be provided Application in subsequent inflationary losses or annual adjustment for inflation deductible in subsequent fiscal years: amount Application of the updated cost of non-financial assets share cost: fiscal year Application of the updated cost of non-financial assets share cost: amount Application of the updated cost of non-financial assets fixed asset cost: fiscal year Part III Data to be provided Application of the updated cost of non-financial assets fixed asset cost: amount Balance of the deferred inflationary gain pending to be applied in subsequent fiscal years Annex no. 8 consists of 7 columns and is divided into two parts. Part I Index Concept Data to be provided 8- Value of acts or activities for the purpose of Value Added Tax december 31, 2023 (amounts in pesos) Subject to the 16% rate Subject to the 0% rate Value of acts or activities for VAT purposes 09080000000000 First-year premiums of direct insurance. 09080001000000 First-year premiums of assumed reinsurance. 09080002000000 Renewal premiums of direct insurance. 09080003000000 Renewal premiums of assumed reinsurance. 09080004000000 Single premiums of direct insurance. 09080005000000 Single premiums of assumed reinsurance. 09080006000000 Direct insurance premiums. 09080007000000 Assumed reinsurance premiums. 09080008000000 Direct insurance premiums by subsidy. 09080009000000 Direct surety premiums. 09080010000000 Assumed retrocession premiums. 09080011000000 Premiums returned by ceded retrocession. 09080012000000 Premiums returned by retroceded retrocession. 09080013000000 Commissions for ceded reinsurance and retrocession. 09080014000000 Commissions for retroceded reinsurance and retrocession.

346 OFFICIAL GAZETTE Friday, February 2, 2024 09080015000000 Profit participation for ceded reinsurance and retrocession. 09080016000000 Profit participation for retroceded reinsurance and retrocession. 09080017000000 Claims recovered by ceded reinsurance. 09080018000000 Claims recovered by retroceded reinsurance. 09080019000000 Additional benefit claims recovered by ceded reinsurance. 09080020000000 Additional benefit claims recovered by retroceded reinsurance. 09080021000000 Life annuities recovered by ceded reinsurance. 09080022000000 Life annuities recovered by retroceded reinsurance. 09080023000000 Maturity endowments recovered by ceded reinsurance. 09080024000000 Maturity endowments recovered by retroceded reinsurance. 09080025000000 Surrenders recovered by ceded reinsurance. 09080026000000 Claim adjustment expenses recovered by ceded reinsurance. 09080027000000 Claim adjustment expenses recovered by retroceded reinsurance. 09080028000000 Direct insurance salvages. 09080029000000 Assumed reinsurance salvages. 09080030000000 Claims recovered from non-proportional reinsurance coverage. 09080031000000 Recovery participation from retrocessionaires. 09080032000000 Recoveries. 09080033000000 Disposition of surety reserves in force and contingency. 09080034000000 Recoveries to be made on paid claims. 09080035000000 Guaranteed paid claims, for direct sureties. 09080036000000 Guaranteed paid claims, for assumed retrocession. 09080037000000 Recovery of third-party claims. 09080038000000 Recoveries from institutions for non-proportional retrocession coverage. 09080039000000 Claim recoveries by copayments. 09080040000000 Rights or proceeds from policies. 09080041000000 Subsidy for operating expenses. 09080042000000 Profit on sale of furniture and equipment. 09080043000000 Recovery of written-off credits and debts. 09080044000000 Miscellaneous income. 09080045000000 Interest on government securities. 09080046000000 Interest on private company securities with known rate. 09080047000000 Interest on policy loans. 09080048000000 Interest on loans with pledge guarantee. 09080049000000 Interest on loans with trust guarantee. 09080050000000 Interest on mortgage loans. 09080051000000 Interest on unsecured loans. 09080052000000 Interest on discounts and rediscounts. 09080053000000 Interest on documents for collection. 09080054000000 Interest on loans to staff.

Friday, February 2, 2024 OFFICIAL GAZETTE 347 09080055000000 Late interest on premiums. 09080056000000 Interest on reserves retained in assumed reinsurance or retrocession. 09080057000000 Other products and interest. 09080058000000 Dividends on shares. 09080059000000 Profit from investment valuation. 09080060000000 Profit on sale or amortization. 09080061000000 Profit on sale of real estate. 09080062000000 Real estate proceeds. 09080063000000 Surcharges on premiums. 09080064000000 Changes. 09080065000000 Subsidiary profit under the equity method. 09080066000000 Administration income. 09080067000000 Commissions for pension fund administration. 09080068000000 Income from administration of related services. 09080069000000 Recovery of expenses for loss administration. 09080070000000 Recovery of adjustment expenses for loss administration. 09080071000000 Others. 09080072000000 Total value of acts or activities for VAT purposes. Part II Data to be provided Exempt Not subject Total Annex no. 9 consists of 14 columns and is divided into three parts. Part I Index Concept Data to be provided 9- List of contributions to pay december 31, 2023 (amounts in pesos) Amount corresponding to the audited fiscal year Amount originating from previous fiscal years Income tax incurred as a direct taxpayer 09090000000000 Determined by the taxpayer (from the fiscal year). 09090001000000 Difference determined by the taxpayer (from the audited fiscal year). Provisional and/or final payments determined by the taxpayer for: Income tax own provisional payments 09090002000000 Corresponding to the month of:

348 OFFICIAL GAZETTE Friday, February 2, 2024 Income tax for salaries and generally for the provision of a subordinated personal service in its capacity as withholding agent 09090003000000 Corresponding to the month of: Income tax for payment of fees in its capacity as withholding agent 09090004000000 Corresponding to the month of: Income tax for payment of leases in its capacity as withholding agent 09090005000000 Corresponding to the month of: Income tax for payment of interest in its capacity as withholding agent 09090006000000 Corresponding to the month of: Income tax (other withholdings to residents in Mexico) in its capacity as withholding agent 09090007000000 Corresponding to the month of: Income tax on dividends as a direct taxpayer 09090008000000 Corresponding to the month of: Income tax preferential tax regimes as a direct taxpayer 09090009000000 Corresponding to the fiscal year of: Income tax for payments abroad in its capacity as withholding agent 09090010000000 Corresponding to the month of: Information determined by the contributor: Tax on assets as a direct taxpayer 09090011000000 Corresponding to the fiscal year of: (specify the fiscal year)

Friday, February 2, 2024 OFFICIAL GAZETTE 349 Value Added Tax incurred as a direct taxpayer 09090012000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 09090013000000 Corresponding to the month of: Special Tax on Production and Services incurred as a direct taxpayer 09090014000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 09090015000000 Corresponding to the month of: Tax on new automobiles 09090016000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 09090017000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 09090018000000 Corresponding to the bimonthly period of: Contributions to the retirement insurance 09090019000000 Corresponding to the bimonthly period of: Local taxes 09090020000000 Corresponding to the month of: Payroll tax 09090021000000 Corresponding to the month of: Rights for services provided by 09090022000000 The National Insurance and Surety Commission (CNSF), corresponding to the month of:

350 OFFICIAL GAZETTE Friday, February 2, 2024 09090023000000 The National Institute of Migration (INM) - visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Law on Rights) corresponding to the month of: 09090024000000 The National Institute of Migration (INM) - migratory services (for the purposes of article 12, of the Federal Law on Rights) corresponding to the month of: 09090025000000 Others specify concept and period to which it corresponds: Other contributions 09090026000000 Specify concept and period to which it corresponds: Differences not considered by the contributor in the audited fiscal year: 09090027000000 Difference determined by audit not considered by the taxpayer (from the audited fiscal year). Income tax provisional payments 09090028000000 Corresponding to the month of: Income tax withholdings to residents in Mexico 09090029000000 Corresponding to the month of: Income tax withholdings to residents in the abroad 09090030000000 Corresponding to the month of: Income tax on dividends 09090031000000 Corresponding to the month of: Income tax preferential tax regimes as a direct taxpayer 09090032000000 Corresponding to the fiscal year Value Added Tax as a direct taxpayer 09090033000000 Corresponding to the month of:

Friday, February 2, 2024 OFFICIAL GAZETTE 351 Value Added Tax in its capacity as withholding agent 09090034000000 Corresponding to the month of: Special Tax on Production and Services as a direct taxpayer 09090035000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 09090036000000 Corresponding to the month of: Tax on new automobiles 09090037000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 09090038000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 09090039000000 Corresponding to the bimonthly period of: Contributions to the retirement insurance 09090040000000 Corresponding to the bimonthly period of: Local taxes 09090041000000 Corresponding to the month of: Rights 09090042000000 Corresponding to the right Other contributions 09090043000000 Specify concept and period to which it corresponds: 09090044000000 Total

352 DIARIO OFICIAL Viernes 2 de febrero de 2024 Parte II Datos a proporcionar Total de contribuciones por pagar Importe de la contribución en litigio Fecha de pago Institución de crédito o SAT Número de la operación Parte III Datos a proporcionar Pago en parcialidades (datos del escrito libre): número de folio Pago en parcialidades (datos del escrito libre): fecha de presentación Pago en parcialidades (datos del escrito libre): administración receptora Oficio de autorización de pago en parcialidades: número Oficio de autorización de pago en parcialidades: fecha The annex no. 10 consists of 9 columns and is divided into two parts. Index Concept Data to provide 10- Reconciliation between the accounting and tax result for income tax purposes for the years ended december 31, 2023 and 2022 (figures in pesos) 2023 2022 09100000000000 Net profit. 09100001000000 Net loss. Plus-minus: 09100002000000 Effect of inflation from NIF B-10. 09100003000000 Favorable monetary position result. 09100004000000 Unfavorable monetary position result. 09100005000000 Historical net profit. 09100006000000 Historical net loss. Plus: 09100007000000 Non-accounting tax revenues. Plus: 09100008000000 Non-tax accounting deductions. Minus: 09100009000000 Non-accounting tax deductions. Minus: 09100010000000 Non-tax accounting revenues. 09100011000000 Tax loss before loss on disposal of shares. 09100012000000 Tax profit before loss on disposal of shares. 09100013000000 Loss on disposal of shares. 09100014000000 Tax loss before PTU paid in the year. 09100015000000 Tax profit before PTU paid in the year. Plus or minus 09100016000000 PTU paid in the year. 09100017000000 Tax loss for the year.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 353 09100018000000 Tax profit for the year. 09100019000000 Additional deduction for first employment incentive of the year (for the purposes of Article Ninth, fraction XXXVII of the Transitory Provisions of the LISR for 2014). 09100020000000 Amortization of losses from previous years. 09100021000000 Fiscal result. Non-accounting tax revenues 09100022000000 Accumulable annual inflation adjustment. 09100023000000 Tax profit on disposal of real estate. 09100024000000 Tax profit on disposal of shares and/or intangibles. 09100025000000 Tax profit from capital repayment. 09100026000000 Tax profit on disposal of furniture and equipment. 09100027000000 Effectively collected late interest. 09100028000000 Tax profit from insurance claim payments. 09100029000000 Premiums in deposit. 09100030000000 Customer advances. 09100031000000 Fiscal exchange gain. 09100032000000 Accumulable income from decrease in reserve for risks in course. 09100033000000 Accumulable income from decrease in reserve for obligations pending fulfillment for claims. 09100034000000 Accumulable income from decrease in reserve for maturities. 09100035000000 Accumulable income from decrease in reserve for catastrophic risks. 09100036000000 Accumulable income from decrease in the special mathematical reserve linked to pension insurance, derived from Social Security Laws. 09100037000000 Accumulable income from decrease in other reserves provided for in the Law of Insurance and Surety Institutions without considering the release destined to the Special Fund for Pension Insurance, in which the Federal Government participates as trustee. 09100038000000 Accumulable income from decrease in the reserve for sureties in force. 09100039000000 Accumulable income from decrease in the reserve for contingency. 09100040000000 Tax profit on disposal of adjudicated assets. 09100041000000 Tax profit in trusts. 09100042000000 Transfer pricing adjustment. 09100043000000 Other non-accounting tax revenues. 09100044000000 Total of non-accounting tax revenues. Non-tax accounting deductions 09100045000000 Income tax of legal entities. 09100046000000 Employee profit sharing. 09100047000000 Write-offs. 09100048000000 Increase in provision reserve. 09100049000000 Accounting loss on valuation of investments. 09100050000000 Accounting depreciation.

354 DIARIO OFICIAL Viernes 2 de febrero de 2024 09100051000000 Accounting loss on disposal of real estate. 09100052000000 Accounting loss on disposal of furniture and equipment. 09100053000000 Accounting loss on disposal of shares and/or intangibles. 09100054000000 Fees and rents of individuals not paid at close of the year. 09100055000000 Loss in subsidiary participation. 09100056000000 Accrued interest exceeding market value and late paid or unpaid. 09100057000000 Fines. 09100058000000 Accounting amortization. 09100059000000 Non-deductible provisions. 09100060000000 Accrued exchange loss. 09100061000000 Accounting loss on disposal of adjudicated assets. 09100062000000 Accounting loss in trusts. 09100063000000 Accounting loss in joint venture. 09100064000000 Non-deductible concepts for Income Tax. 09100065000000 Proportion of payments that are exempt income for the worker. 09100066000000 Non-deductible transactions with related parties. 09100067000000 Other non-tax accounting deductions. 09100068000000 Total of non-tax accounting deductions. Non-deductible concepts for Income Tax purposes 09100069000000 For write-offs. 09100070000000 For depreciation. 09100071000000 For amortizations. 09100072000000 Donations. 09100073000000 Customer attention. 09100074000000 Fines, surcharges and other administrative sanctions. 09100075000000 Labor fees to IMSS. 09100076000000 Medical and hospital expenses incurred in the foreign country. 09100077000000 Expenses for cars and trucks for non- indispensable use. 09100078000000 Value added tax. 09100079000000 Tax paid by third parties. 09100080000000 For lacking fiscal requirements. 09100081000000 Unauthorized reduction in premiums. 09100082000000 Work sessions. 09100083000000 Expenses for attendance at conventions. 09100084000000 Travel and per diem expenses. 09100085000000 Other expenses. Plus: other non-deductible concepts for Income Tax purposes. 09100086000000 Non-deductible for Income Tax purposes (other acquisition expenses). 09100087000000 Non-deductible for Income Tax purposes (direct insurance claims). 09100088000000 Non-deductible for Income Tax purposes (direct insurance claim adjustment expenses).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 355 09100089000000 Non-deductible for Income Tax purposes (product real estate expenses). 09100090000000 Non-deductible for Income Tax purposes (expenses for analogous and related services). 09100091000000 Total of non-deductible concepts for Income Tax purposes. Non-deductible items are accounted for in: 09100092000000 Acquisition cost. 09100093000000 Claim cost, claims and other contractual obligations. 09100094000000 Operating expenses. 09100095000000 Comprehensive financing result. Accounting depreciation is composed of: 09100096000000 Acquisition cost. 09100097000000 Claim cost, claims and other contractual obligations. 09100098000000 Operating expenses. 09100099000000 Comprehensive financing result. Non-accounting tax deductions 09100100000000 Deductible annual inflation adjustment. 09100101000000 Tax loss on disposal of real estate. 09100102000000 Tax loss on disposal of shares and/or intangibles. 09100103000000 Tax depreciation. 09100104000000 Fiscal incentive for immediate deduction of investments. 09100105000000 Charges to provisions. 09100106000000 Charges to estimates. 09100107000000 Fees, rents and interest of individuals that affected the result of the previous year paid in this one. 09100108000000 Effectively paid late interest. 09100109000000 Loss from uncollectible credits. 09100110000000 Tax depreciation of financial lease. 09100111000000 Tax amortization. 09100112000000 Fiscal exchange loss. 09100113000000 Creation or increase in reserve for risks in course. 09100114000000 Creation or increase in reserve for obligations pending fulfillment for claims. 09100115000000 Creation or increase in reserve for maturities. 09100116000000 Creation or increase in reserve for catastrophic risks. 09100117000000 Creation or increase in the special mathematical reserve linked to pension insurance, derived from Social Security Laws. 09100118000000 Other reserves provided for in the Law of Institutions of Insurance and Sureties when the condition has been met that any release be destined to the special fund for pension insurance, in which the Federal Government participates as trustee.

356 DIARIO OFICIAL Viernes 2 de febrero de 2024 09100119000000 Creation or increase after review by the National Insurance and Sureties Commission of the Reserve for Sureties in force. 09100120000000 Creation or increase after review by the National Insurance and Sureties Commission of the reserve for contingency. 09100121000000 Tax loss on disposal of adjudicated assets. 09100122000000 Tax loss in trusts. 09100123000000 Tax loss on disposal of furniture and equipment. 09100124000000 Additional deduction for donation of basic goods for human subsistence (article 1.3 of the Decree published in the DOF on December 26, 2013). 09100125000000 Deduction of the additional 25% of the salary (article 1.5 of the Decree published in the DOF on December 26 of 2013 and article 186 of the LISR. 09100126000000 Fiscal incentive for hiring persons with disabilities and/or elderly. 09100127000000 Deduction of income tax withheld from persons with disabilities and/or elderly. 09100128000000 Transfer pricing adjustment. 09100129000000 Net interest from previous years. 09100130000000 Net interest of the year. 09100131000000 Write-offs. 09100132000000 Debt forgiveness. 09100133000000 Fraud. 09100134000000 Losses. 09100135000000 Other non-accounting tax deductions. 09100136000000 Total of non-accounting tax deductions. Non-tax accounting revenues 09100137000000 Income from dividends of residents in the country. 09100138000000 Accounting profit on disposal of real estate. 09100139000000 Accounting profit on disposal of shares and/or intangibles. 09100140000000 Exchange gain. 09100141000000 Cancellation of estimates. 09100142000000 Cancellation of provisions. 09100143000000 Accrued late interest in favor collected or not. 09100144000000 Profit in subsidiary participation. 09100145000000 Accumulated advance sales in the previous year and accrued in this one. 09100146000000 Accounting profit on disposal of adjudicated assets. 09100147000000 Accounting profit in trusts. 09100148000000 Accounting profit in joint venture. 09100149000000 Dividends on shares. 09100150000000 Accounting profit on disposal of furniture and equipment. 09100151000000 Profit from valuation of investments. 09100152000000 Tax credits and their update. 09100153000000 Credit portfolio recovery. 09100154000000 Other non-tax accounting revenues. 09100155000000 Total of non-tax accounting revenues. Part II Data to provide Percentage in relation to the total of the current updated year (fiscal year) Percentage in relation to the total of the current updated year (previous fiscal year) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation

Viernes 2 de febrero de 2024 DIARIO OFICIAL 357 Annex no. 11 consists of 16 columns and is divided into four parts Part I Index Concept Data to provide 11- Financial derivative operations for the year ended december 31, 2023 (figures in pesos) Number of fiscal identification or RFC Country of residence Note: Information from this annex is only captured when "Si" has been entered in concept 09D058000", of the general data annex. Name of the counterparty 09110000000000 (specify). 09110001000000 Total. Part II Data to provide Number of contracts concluded Concept of financial derivative operations (for the purposes of article 16-A of the CFF) Type of financial derivative operations (for the purposes of article 20 of the LISR) Sum of notionals Part III Data to provide Type of market Name of market Percentage of cash settlement Percentage of physical settlement Part IV Data to provide Profit by counterparty Loss by counterparty Net effect Proportion that represents of accumulative income and/or authorized deductions Annex no. 12 consists of 11 columns and is divided into three parts. Part I Index Concept Data to provide 12- Permanent investments in subsidiaries, associates and affiliates resident abroad for the year ended december 31, 2023 (figures in pesos) Number of fiscal identification Country of fiscal residence of the entity Note: Information from this annex is only captured when "Si" has been entered in concept 09D059000, of the general data annex.

358 DIARIO OFICIAL Viernes 2 de febrero de 2024 Name, denomination or trade name of the foreign subsidiary, associate or affiliate 09120000000000 (specify). 09120001000000 Total. Name, denomination or trade name of the subsidiary, associate or affiliate in Mexico 09120002000000 (specify). 09120003000000 Total. Part II Data to provide Percentage of participation in the capital of the entity Amount of the investment Amount of profits (losses) of previous years in the percentage of participation Method of payment (fund transfer, capitalization of credits or debts, etc.) Part III Data to provide Amount of the profit (loss) of the year in the percentage of participation Value of the investment Date on which the capital contribution was made in its subsidiary Annex no. 13 consists of 15 columns and is divided into three parts Part I Index Concept Data to provide 13- Partners or shareholders who had shares or partnership interests for the year ended december 31, 2023 (figures in pesos) Number of fiscal identification or RFC Country of residence for tax purposes Name, denomination or trade name of the partner or shareholder 09130000000000 (specify). 09130001000000 Total. Part II Data to provide Percentage of participation of the partner or shareholder in the year Holding period: from Holding period: to Amount of contributions that are not premium on subscription of shares Amount of capital withdrawals

Viernes 2 de febrero de 2024 DIARIO OFICIAL 359 Part III Data to provide Amount of loans made Amount of loans received Percentage of interest rate agreed in case of loans received Destination of the loan Amount of premium on subscription of shares Method of payment (fund transfer, capitalization of credits or debts, etc.) Annex no. 14 consists of 17 columns and is divided into four parts Part I Index Concept Data to provide 14- Transactions with related parties for the year ended december 31, 2023 (figures in pesos) Number of fiscal identification or RFC Type of operation Note: Information from this annex is only captured when "Si" has been entered in concept 09D023000, of the general data annex. Income tax Name or trade name of the related party Accumulative income 09140000000000 (specify). 09140001000000 Total of accumulative income. Authorized deductions 09140002000000 (specify). 09140003000000 Total of authorized deductions. Part II Data to provide In case that in the column Type of operation you have selected any of the concepts of Other income or Other payments specify concept Country of residence Value of the operation and/or investment for tax purposes (even with zero value) Transfer pricing method applied The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the section denominated additional information that unique and valuable contributions are involved

360 DIARIO OFICIAL Viernes 2 de febrero de 2024 Part III Data to provide The operation is agreed as with independent parties in comparable operations (yes or no) Amount of taxpayer's fiscal adjustment so that the operation is considered agreed as with independent parties in comparable operations Were the values of acts or activities modified for VAT, or the VAT creditable (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section B, of the RMF 2023) (yes or no) Indicate if you obtained benefit from treaties to avoid double taxation (yes, no, n/a) Amount modified Part IV Data to provide Withholding and payment of Income Tax existed for this operation Income Tax Rate Withheld Index Concept Data to provide 15- Taxpayer information on its transactions with related parties for the year ended december 31, 2023 (figures in pesos) Note: Information from this annex is only captured when "Si" has been entered in concept 09D023000, of the general data annex. Business knowledge, general information Which is/are the predominant activity/activities of the taxpayer: 09150000000000 Granting of temporary use or enjoyment of goods. 09150001000000 Services. 09150002000000 (others specify). 09150003000000 The taxpayer is the owner of the assets it uses to carry out its predominant activity which are registered in its accounting. 09150004000000 The taxpayer owns or uses intangible assets which are registered in its accounting. Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are registered in its accounting. 09150005000000 Field 1. 09150006000000 Field 2.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 361 09150007000000 Field 3. 09150008000000 Field 4. 09150009000000 Field 5. 09150010000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which the use or enjoyment is granted (see appendix VIII). 09150011000000 Field 1. 09150012000000 Field 2. 09150013000000 Field 3. 09150014000000 Field 4. 09150015000000 Field 5. 09150016000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is owner and which it has registered in its accounting (see appendix VIII). 09150017000000 Field 1. 09150018000000 Field 2. 09150019000000 Field 3. 09150020000000 Field 4. 09150021000000 Field 5. 09150022000000 Value of the intangible asset registered in its accounting. 09150023000000 The taxpayer obtained an advance pricing agreement (apa) applied to the fiscal year. 09150024000000 Number of letter. 09150025000000 Date of letter. 09150026000000 Indicate if an advance pricing agreement (apa) applicable to the fiscal year is in process. 09150027000000 Date of presentation of the promotion. 09150028000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties. 09150029000000 Number of letter. 09150030000000 Date of letter. 09150031000000 It deducted in the year depreciation or amortizations arising from transactions with related parties carried out in previous years. 09150032000000 The taxpayer has the supporting documentation for the purposes of article 76, fraction IX of the LISR (study(ies) of transfer pricing). 09150033000000 The taxpayer presented its informational declaration for its transactions with related parties (for the purposes of article 76, fraction X of the LISR). 09150034000000 Date of presentation (last presented). 09150035000000 The taxpayer has documentary evidence demonstrating having complied with the purposes of article 76, fraction XII of the LISR for its transactions with related parties. RFC of the persons who prepared the information and documentation that demonstrates compliance for the purposes of article 76, fractions IX and XII of the LISR, or who advised in its formulation Preparers 09150036000000 RFC or fiscal identification number 1. 09150037000000 RFC or fiscal identification number 2. 09150038000000 RFC or fiscal identification number 3.

362 DIARIO OFICIAL Viernes 2 de febrero de 2024

Advisors

09150039000000 Tax ID or fiscal identification number 1. 09150040000000 Tax ID or fiscal identification number 2. 09150041000000 Tax ID or fiscal identification number 3.

Tax ID of persons who provided tax advice under Title VI of the Federal Tax Code

Tax advisors

09150042000000 Tax ID or fiscal identification number 1. 09150043000000 Tax ID or fiscal identification number 2. 09150044000000 Tax ID or fiscal identification number 3.

Obligations regarding transfer pricing

09150045000000 The figures reported in the informational declaration of transactions with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (for the purposes of Article 76, fractions IX and X of the Income Tax Law). 09150046000000 In case of discrepancy, specify: 09150047000000 The figures reported in the informational declaration (for the purposes of Article 76, fraction X of the Income Tax Law) are consistent with those stated in Annex 14 of the audit report, both referring to transactions with related parties. 09150048000000 In case of discrepancy, specify: 09150049000000 The figures reported for transactions with related parties in the documentary evidence demonstrating compliance with Article 76, fraction XII of the Income Tax Law are consistent with those stated in Annex 14 of the audit report. 09150050000000 In case of discrepancy, specify: 09150051000000 In some of the transactions analyzed in the various transfer pricing documentation of the taxpayer, the related party resident abroad was chosen as the examined party. 09150052000000 Indicate the transactions carried out. 09150053000000 Amount of the transactions. 09150054000000 The taxpayer has in its possession all the financial and tax information of the related party that is necessary to corroborate the analysis and conclusions of the transfer pricing documentation where such related party was chosen as the party to be examined.

Transfer pricing adjustments

09150055000000 Did you make any adjustments in the matter of transfer pricing so that the prices, amounts of consideration, or profit margins of the operations carried out with related parties are considered as agreed as they would be with or among independent parties in comparable operations?

Note: in case that Annex 14 presents information in the column "Amount of taxpayer's tax adjustment" so that the operation is considered agreed as with independent parties in comparable operations, answer the following (non-accounting tax effects):

Viernes 2 de febrero de 2024 DIARIO OFICIAL 363

09150056000000 The amount of the increase to taxable income for purposes of the Income Tax Law. 09150057000000 The amount of the increase to authorized deductions for purposes of the Income Tax Law, even by decreasing income. 09150058000000 The amount decreased in authorized deductions for purposes of the Income Tax Law. 09150059000000 Amount increased in the declarations presented for the fiscal year for taxes withheld on payments to foreign entities, as a consequence of transfer pricing adjustments. 09150060000000 Amount decreased in the declarations presented for the fiscal year for creditable VAT, as a consequence of transfer pricing adjustments. 09150061000000 Supportive documentation is available that substantiates the actual adjustments made. 09150062000000 Modified the values of acts or activities for IEPS or well, of the creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the 2023 Miscellaneous Fiscal Resolution). 09150063000000 State the modified amount of acts or activities (MFR). 09150064000000 State the modified amount of creditable IEPS (MFR). 09150065000000 Complied with the requirements established in the current MFR to consider a transfer pricing adjustment that increased your deductions as deductible. 09150066000000 In the case of voluntary adjustments, presented the notice for the modification of authorized deductions indicated in the MFR.

Interest with related parties considered as dividends

09150067000000 The taxpayer considered accrued interest as dividends for the purposes of Article 11, fraction II of the Income Tax Law. 09150068000000 Amount of the interest considered as dividends.

Deductible and non-deductible expenses

09150069000000 Deducted expenses with related parties for the purposes of Article 28, fraction XXIII, third and antepenultimate paragraphs of the Income Tax Law.

Note: in case of affirmative answer to the previous index, indicate in the annex called "additional information" with what documentation you have to prove that your deductions are not structured agreements or hybrid mechanisms.

09150070000000 Indicate the amount of the deduction made. 09150071000000 Considered expenses with related parties as non-deductible for the purposes of Article 28, fraction XXIII of the Income Tax Law. 09150072000000 Indicate the amount of the expense considered as non-deductible. 09150073000000 Deducted expenses with related parties for the purposes of Article 28, fraction XXIX, second paragraph of the Income Tax Law. 09150074000000 Indicate the amount of the deduction made. 09150075000000 Considered expenses with related parties as non-deductible for the purposes of Article 28, fraction XXIX, first paragraph of the Income Tax Law. 09150076000000 Indicate the amount of the expense considered as non-deductible. 09150077000000 Considered interest as non-deductible for the purposes of Article 28, fraction XXXII of the Income Tax Law.

364 DIARIO OFICIAL Viernes 2 de febrero de 2024

Expenses for reimbursements (at cost)

09150078000000 Deducted expenses with related parties for reimbursements at cost. In case of affirmative answer. 09150079000000 Has all the supporting documentation, on the one hand, from its related party and, on the other hand, with the documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost.

Prorated expenses

09150080000000 Deducted expenses with related parties incurred abroad on a prorated basis. 09150081000000 Indicate the amount of the deduction of expenses incurred abroad on a prorated basis. 09150082000000 Quantify the benefit received or expected to be received from the prorated expense. 09150083000000 Complied with what is stated in rule 3.3.1.27. of the 2023 MFR.

Gains and/or losses from the alienation of shares

09150084000000 Obtained gain and/or fiscal loss when carrying out an operation of alienation of shares with and among related parties.

Note: in case of affirmative answer, indicate in the annex called "additional information" the business reason for alienating the shares.

09150085000000 Indicate the value of the alienation price of the share package alienated. 09150086000000 Indicate the proven acquisition cost of the share package alienated. 09150087000000 Name of the issuer. 09150088000000 Tax ID or TAX ID of the issuer. 09150089000000 Indicate the equity capital of the issuer. 09150090000000 Name of the acquirer. 09150091000000 Tax ID or TAX ID of the acquirer. 09150092000000 Presented to the tax authorities the study on the determination of the sale price of the shares in terms of Articles 179 and 180 of the Income Tax Law with the elements contained in subsection e) of fraction I of Article 179 of the Income Tax Law (second paragraph of subsection b) corresponding in turn to the fourth paragraph of fraction XVII of Article 28 of the Income Tax Law). 09150093000000 Date of presentation before the tax authorities of the study on the determination of the sale price of the shares. 09150094000000 Tax authority before which it was presented. 09150095000000 Mention the business reason for alienating the shares. 09150096000000 Mention if you carried out the valuation of the alienation carried out. 09150097000000 Has the supportive documentation of the valuation of the alienation carried out.

In case of affirmative answer to the previous index, indicate the following: 09150098000000 Name of the appraiser. 09150099000000 Tax ID of the appraiser.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 365

Financial derivative operations with related parties

09150100000000 Accumulated income from financial derivative operations. 09150101000000 Indicate the amount of the corresponding accumulation. 09150102000000 Made deductions related to financial derivative operations. 09150103000000 Indicate the amount of the corresponding deduction. 09150104000000 Obtained losses in financial derivative operations with related parties for the purposes of Article 28, fraction XIX of the Income Tax Law. 09150105000000 Indicate the corresponding amount. 09150106000000 Made payments of initial amounts for the right to acquire or sell, goods, currencies, shares or other securities that did not trade on recognized markets for the purposes of Article 28, fraction XXIV of the Income Tax Law. 09150107000000 Indicate the corresponding amount.

Insufficient capitalization:

09150108000000 Determined non-deductible interest for the purposes of Article 28, fraction XXVII of the Income Tax Law. 09150109000000 Annual average balance of all the taxpayer's debts that accrued interest payable, determined for the purposes of Article 28, fraction XXVII of the Income Tax Law. 09150110000000 Equity capital at the beginning of the exercise determined for the purposes of Article 28, fraction XXVII of the Income Tax Law. 09150111000000 Equity capital at the end of the exercise determined for the purposes of Article 28, fraction XXVII of the Income Tax Law. 09150112000000 Average equity capital. 09150113000000 Average equity capital divided by three. 09150114000000 Annual average balance of the taxpayer's debts contracted with related parties resident abroad, determined for the purposes of Article 28 fraction XXVII of the Income Tax Law. 09150115000000 Non-deductible interest determined for the purposes of Article 28, fraction XXVII of the Income Tax Law. 09150116000000 Opted to consider as equity capital of the exercise the initial and final balances of the exercise of its capital contribution accounts, net fiscal profit and reinvested net fiscal profit.

Corresponding adjustments

09150117000000 Made during the fiscal year (in the own exercise subject to review or for purposes of previous exercises) any adjustment in the matter of transfer pricing as a consequence of applying what is stated in the transfer pricing documentation of some related party resident abroad. 09150118000000 In case of affirmative answer, indicate the amount of the same. 09150119000000 The adjusted fiscal year (1). 09150120000000 The adjusted fiscal year (2). 09150121000000 The adjusted fiscal year (3). 09150122000000 Carried out corresponding adjustments in the matter of transfer pricing during the fiscal year (in the own exercise subject to review or for purposes of previous exercises) without complying with what is established in Article 184 of the Income Tax Law. 09150123000000 In case of affirmative answer, indicate the amount of the same. 09150124000000 The adjusted fiscal year (1).

366 DIARIO OFICIAL Viernes 2 de febrero de 2024

09150125000000 The adjusted fiscal year (2). 09150126000000 The adjusted fiscal year (3). 09150127000000 Carried out corresponding adjustments in the matter of transfer pricing during the fiscal year (in the own exercise subject to review or for purposes of previous exercises) as a consequence of transactions with related parties resident in countries with which Mexico has not celebrated international treaties in the matter of tax and carried out by the authorities of said countries. 09150128000000 In case of affirmative answer, indicate the amount of the same. 09150129000000 The adjusted fiscal year (1). 09150130000000 The adjusted fiscal year (2). 09150131000000 The adjusted fiscal year (3).

Article 76-A of the Income Tax Law (2023)

09150132000000 Is obliged to present the informational declaration provided for in fraction I (master file of related parties). 09150133000000 Is obliged to present the informational declaration provided for in fraction II (local file of related parties). 09150134000000 Is obliged to present the informational declaration provided for in fraction III (country by country).

In case of affirmative answer in this last case, specify the assumption of obligation: 09150135000000 By being a multinational controlling legal person (fraction III subsection a). 09150136000000 By being designated (fraction III, subsection b).

Do you have knowledge if the multinational controlling legal person to which your company belongs is obliged to present directly or through a designated party, the following informational declarations of related parties: 09150137000000 Obligation to present the master declaration. 09150138000000 Obligation to present the country by country declaration.

Annual informational declarations of related parties of 2022 presented in 2023 (Article 76-A of the Income Tax Law)

09150139000000 Presented on time and in due form the informational master declaration of the multinational business group of the fiscal year of 2022. 09150140000000 Date of presentation (last presented). 09150141000000 Presented on time and in due form the informational local declaration of related parties of the fiscal year of 2022. 09150142000000 Date of preparation of the information and transfer pricing documentation associated with the declaration. 09150143000000 Date of presentation (last presented). 09150144000000 Presented on time and in due form the informational country by country declaration of the multinational business group of the fiscal year of 2022. 09150145000000 Date of presentation (last presented).

Non-binding criteria

09150146000000 The taxpayer applied criteria contrary to those published in the Official Gazette as non-binding criteria in the matter of transfer pricing of tax and customs provisions. 09150147000000 Specify the number(s) of the criterion/criteria.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 367

Index Concept Data to provide

16- Informative Data for the exercise ended on December 31, 2023 (figures in pesos)

Amount

Informative Data of the taxpayer

09160000000000 Is authorized for notification through tax mailbox.

Informative Data of the taxpayer as legal representative

09160001000000 Is a partner or shareholder of some taxpayers that represents 09160002000000 Number of entities in which it participates as legal representative.

Indicate the five main Tax IDs of the legal person(s) in which it participates as legal representative: 09160003000000 Tax ID 1. 09160004000000 Tax ID 2. 09160005000000 Tax ID 3. 09160006000000 Tax ID 4. 09160007000000 Tax ID 5. 09160008000000 Is legal representative of a resident abroad without permanent establishment in national territory.

Indicate the five main names or business names of the residents abroad: 09160009000000 Name 1. 09160010000000 Name 2. 09160011000000 Name 3. 09160012000000 Name 4. 09160013000000 Name 5.

Participation of workers in profits

09160014000000 PTU generated during the exercise. 09160015000000 PTU not collected in the previous exercise. 09160016000000 PTU paid in the exercise. 09160017000000 Taxable income base for PTU.

Figures at the close of the exercise

Income tax

09160018000000 Authorized deductions for purposes of the income tax. 09160019000000 Profit coefficient to apply in the following exercise. 09160020000000 Income from dividends of persons resident in the country. 09160021000000 Income from dividends of persons resident abroad. 09160022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN.

368 DIARIO OFICIAL Viernes 2 de febrero de 2024

09160023000000 Taxable income from the gain realized that derives from merger. 09160024000000 Taxable income from the gain realized that derives from spin-off. 09160025000000 Taxable income from the gain realized that derives from reductions of capital of societies resident abroad in which the taxpayer is a partner or shareholder. 09160026000000 Taxable income from the gain realized that derives from liquidation of societies resident abroad in which the taxpayer is a partner or shareholder. 09160027000000 Deducted loss derived from merger. 09160028000000 Deducted loss derived from spin-off. 09160029000000 Deducted loss derived from capital reduction. 09160030000000 Deducted loss derived from liquidation of societies. 09160031000000 Dividends paid originating from CUFIN and CUFINRE. 09160032000000 Dividends paid not originating from CUFIN nor from CUFINRE. 09160033000000 Total of taxable income. 09160034000000 Balance of CUFIN determined for the purposes of Article 77, fifth paragraph of the Income Tax Law. 09160035000000 Total amount of payments that are exempt income for the worker. 09160036000000 Deductible amount at 47% (payments that are exempt income for the worker). 09160037000000 Deductible amount at 53% (payments that are exempt income for the worker).

Accounts and documents receivable and payable in foreign currency

Accounts and documents receivable in foreign currency

09160038000000 Balance of accounts and documents receivable originated in foreign currency (pesos).

Indicate the three main types of currency: 09160039000000 Field 1. 09160040000000 Field 2. 09160041000000 Field 3.

Indicate the three most important concepts that originated the balance: 09160042000000 (specify). 09160043000000 (specify). 09160044000000 (specify). 09160045000000 Indicate the amount of accounts and documents receivable in foreign currency that come from transactions with related parties.

Accounts and documents payable in foreign currency

09160046000000 Balance of accounts and documents payable originated in foreign currency (pesos).

Indicate the three main types of currency: 09160047000000 Field 1. 09160048000000 Field 2. 09160049000000 Field 3.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 369

Indicate the three most important concepts that originated the balance: 09160050000000 (specify). 09160051000000 (specify). 09160052000000 (specify). 09160053000000 Indicate the amount of accounts and documents payable in foreign currency that come from transactions with related parties.

Net fiscal profit account exercises from 2014 to 2023

09160054000000 Initial balance of updated CUFIN. Plus: 09160055000000 Fiscal result of the exercise. Minus: 09160056000000 ISR (for the purposes of Article 9, first paragraph of the Income Tax Law). 09160057000000 Non-deductible items, except provisions and reserves (for the purposes of Article 28, fractions VIII and IX of the Income Tax Law). 09160058000000 Participation of workers in the profits of the companies paid in the exercise (for the purposes of Article 9, fraction I of the Income Tax Law). 09160059000000 Effect of income tax paid abroad for payment of dividends to the taxpayer (for the purposes of Article 77, fourth paragraph of the Income Tax Law). Equal: 09160060000000 Positive result. 09160061000000 Negative result (difference for the purposes of Article 77, fifth paragraph of the Income Tax Law). Plus: 09160062000000 Initial balance of updated CUFIN. Plus: 09160063000000 Dividends collected. Minus: 09160064000000 Dividends paid. Other concepts specify: 09160065000000 (specify). 09160066000000 (specify). 09160067000000 (specify). 09160068000000 (specify). 09160069000000 (specify). 09160070000000 Total balance of CUFIN at the close of the current exercise updated from the exercises of 2014 to 2023.

Net fiscal profit account exercises from 2001 to 2013

09160071000000 Initial balance of updated CUFIN. Plus: 09160072000000 Dividends collected. Minus: 09160073000000 Dividends paid.

370 DIARIO OFICIAL Viernes 2 de febrero de 2024

Plus: 09160074000000 Inflation adjustment. Other concepts specify. 09160075000000 (specify). 09160076000000 (specify). 09160077000000 (specify). 09160078000000 (specify). 09160079000000 (specify). 09160080000000 Total balance of CUFIN at the close of the exercise updated from the exercises of 2001 to 2013.

Net fiscal profit account exercises prior to 2000

09160081000000 Initial balance of updated CUFIN. Plus: 09160082000000 Dividends collected. Minus: 09160083000000 Dividends paid. Plus: 09160084000000 Inflation adjustment. 09160085000000 Total balance of CUFIN at the close of the exercise updated from the exercises prior to 2000.

Reinvested net fiscal profit account

09160086000000 Initial balance of updated CUFINRE. 09160087000000 Dividends paid. Plus: 09160088000000 Inflation adjustment. Other concepts specify. 09160089000000 (specify). 09160090000000 (specify). 09160091000000 (specify). 09160092000000 (specify). 09160093000000 (specify). 09160094000000 Total balance of CUFINRE at the close of the exercise updated.

Updated balances (Income Tax) at the close of the exercise of:

09160095000000 Net fiscal profit account. 09160096000000 Reinvested net fiscal profit account. 09160097000000 Net fiscal profit account for investment in renewable energy. 09160098000000 Capital contribution account. 09160099000000 Tax on asset to recover from 10 years prior. 09160100000000 Fiscal losses from previous exercises.

Friday, February 2, 2024 OFFICIAL GAZETTE 371 Foreign Trade 09160101000000 Declared customs value of definitive imports. 09160102000000 Declared customs value of definitive exports. Value Added Tax 09160103000000 VAT paid at customs during the fiscal year. 09160104000000 VAT accrued by importation of acquired intangible goods. 09160105000000 VAT accrued by importation of the use or enjoyment of intangible goods. 09160106000000 VAT accrued by importation of services. 09160107000000 VAT creditable by interest. 09160108000000 VAT credited by the importation of acquired intangible goods. 09160109000000 VAT credited by the importation of the use or enjoyment of intangible goods. 09160110000000 VAT credited by the importation of services. 09160111000000 Value of taxable acts or activities at the 8% rate. 09160112000000 Total VAT on acts or activities paid at the 8% rate. 09160113000000 Value of non-taxable acts or activities. 09160114000000 Value of exempt acts or activities. Special Tax on Production and Services 09160115000000 IEPS paid at customs during the fiscal year. 09160116000000 Biodiesel and its mixtures for the purposes of Article 16, Section A, Fraction I of the 2023 LIF. 09160117000000 Biodiesel and its mixtures for the purposes of Article 16, Section A, Fraction IV of the 2023 LIF. Financial Consolidation Information 09160118000000 It is a controlling entity in terms of the financial information accounting standard applied by the taxpayer. Note: in the event of an affirmative response to the above index, information must be provided in the following two indices: 09160119000000 Total consolidated sales or net income determined in accordance with the financial information accounting standard applied by the taxpayer. 09160120000000 It has subsidiaries in terms of the financial information accounting standard applied by the taxpayer abroad, or permanent establishments resident or located abroad. Disposal of Shares 09160121000000 Disposal of shares was carried out. 09160122000000 Date of the operation. 09160123000000 Type of disposal. 09160124000000 Others (specify).

372 OFFICIAL GAZETTE Friday, February 2, 2024 09160125000000 Name of the issuing company of the disposed shares. 09160126000000 Country of tax residence of the issuer. 09160127000000 RFC or ID. 09160128000000 Number of shares disposed. 09160129000000 Indicate if you obtained the benefit of treaties to avoid double taxation. 09160130000000 Sale price. 09160131000000 Tax cost of the shares or security. 09160132000000 Applied losses from disposal of shares. If affirmative, indicate: 09160133000000 If at the end of the fiscal year in question, the taxpayer has pending tax losses from disposal of shares to be applied. 09160134000000 Total amount of losses from disposal of shares at the end of the fiscal year. 09160135000000 Amount of the loss from disposal of shares determined. 09160136000000 Indicate if at the end of the fiscal year in question, the taxpayer has pending amounts to be credited for income tax paid abroad for the purposes of Article 5 of the LISR. If affirmative, indicate: 09160137000000 Pending amount to be credited. 09160138000000 Concept for which income tax was paid abroad. Annex no. 17 consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 17- Operations carried out with residents abroad for the fiscal year ended december 31, 2023 (figures in pesos) Tax identification number Type of operation Note: Information from this annex is only captured when "Yes" has been recorded in concept 09D060000", from the general data annex. Income Tax Name or corporate name. Accrual Income 09170000000000 (specify). 09170001000000 Total accrual income. Authorized Deductions 09170002000000 (specify). 09170003000000 Total authorized deductions.

Friday, February 2, 2024 OFFICIAL GAZETTE 373 Part II Data to provide In case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept Country of residence Mexico has a broad agreement on information exchange with the country of the column above (yes or no) Amount of the operation Part III Data to provide Indicate if it is a related party (yes or no) Withheld and paid for this operation (yes or no) ISR rate withholding determined by audit Part IV Data to provide ISR withheld paid Difference Applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no) Annex no. 18 consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 18- Investments for the fiscal year ended december 31, 2023 (figures in pesos) Value of investment Balance pending to deduct at the beginning of the fiscal year Fixed Assets 09180000000000 Constructions. 09180001000000 Constructions in progress. 09180002000000 Properties considered historical. 09180003000000 Railways. 09180004000000 Furniture and office equipment. 09180005000000 Airplanes. 09180006000000 Vessels. 09180007000000 Transport equipment: automobiles.

374 OFFICIAL GAZETTE Friday, February 2, 2024 09180008000000 Transport equipment: automobiles with propulsion by rechargeable electric batteries and electric automobiles with internal combustion engine or powered by hydrogen. 09180009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion by rechargeable electric batteries. 09180010000000 Transport equipment (others). 09180011000000 Fixed feeding equipment for electric vehicles. 09180012000000 Computer equipment. 09180013000000 Dies, punches, molds, matrices and tooling. 09180014000000 Telephone communications. 09180015000000 Satellite communications. 09180016000000 Lands (acquisition cost). 09180017000000 Adaptation of facilities for people with disabilities. 09180018000000 Machinery and equipment for the generation of energy from renewable sources or from systems of efficient electricity cogeneration. 09180019000000 Machinery and equipment. 09180020000000 Oil pipelines, gas pipelines, terminals, and tanks of storage of hydrocarbons. 09180021000000 Investments made for exploration, secondary and enhanced recovery, and the non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 09180022000000 Investments made for the development and exploitation of oil or gas reservoirs (applicable to taxpayers of hydrocarbons). 09180023000000 Investments made in infrastructure of storage and transport (applicable to taxpayers of hydrocarbons). 09180024000000 Other fixed assets. 09180025000000 Sum of fixed assets. Deferred Expenses and Charges 09180026000000 Patents. 09180027000000 Registered trademarks. 09180028000000 Royalties. 09180029000000 Installation expenses. 09180030000000 Organization expenses. 09180031000000 Concessions. 09180032000000 Other deferred expenses and charges. 09180033000000 Sum of deferred expenses and charges. Expenditures in pre-operational periods 09180034000000 (specify). 09180035000000 Sum of pre-operational expenditures. 09180036000000 Total investments. Part II Data to provide Plus: MOI of acquisitions during the fiscal year Minus: disposals and/or write-offs in the fiscal year Minus: deduction in the fiscal year Minus: immediate deduction in the fiscal year Balance pending to deduct at the end of the fiscal year

Friday, February 2, 2024 OFFICIAL GAZETTE 375 Annex no. 19 consists of 27 columns and is divided into six parts. Part I Index Concept Data to provide 19- Loans for the fiscal year ended december 31, 2023 (figures in pesos Tax identification number or RFC Balance outstanding of the loan on december 31 of 2022 Note: Information from this annex is only captured when "Yes" has been recorded in the concept 09D061000, from the general data annex. Name, denomination or corporate name of the resident abroad Related Parties 09190000000000 (specify). 09190001000000 Total related parties. Unrelated Parties 09190002000000 (specify). 09190003000000 Total unrelated parties. Name, denomination or corporate name of the resident in Mexico Related Parties 09190004000000 (specify). 09190005000000 Total related parties. Unrelated Parties 09190006000000 (specify). 09190007000000 Total unrelated parties. Part II Data to provide Type of financing In case that in the column Type of financing you selected the concept Other, specify concept: Was effective beneficiary of the interest (yes or no) Number of registration of the creditor resident abroad before the SAT valid during the fiscal year dictaminado Country of residence for tax purposes

376 OFFICIAL GAZETTE Friday, February 2, 2024 Part III Data to provide Type of currency Conversion of currency Date on which the Currency Conversion was carried out Denomination of the interest rate Percentage of the interest rate Part IV Data to provide Total amount of the interest paid and/or accrued Rate of withholding of ISR ISR withheld in the fiscal year Validity of the loan from Validity of the loan on Part V Data to provide Balance outstanding on december 31 of 2023 Frequency of exigibility of the payment of interest In case that in the column "frequency of exigibility of the payment of interest" you selected the concept Other, specify concept: Guaranteed the loan (yes or no) Part VI Data to provide Total amount of the interest deducted in the fiscal year dictaminado Destination of the capital borrowed Carried out placements abroad (yes or no) Number of office of authorization of the CNBV of the public offering abroad of securities issued in Mexico Annex no. 20 consists of 13 columns and is divided into two parts Part I Index Concept Data to provide 20- Integration of tax losses of prior years for the fiscal year ended december 31, 2023 (figures in pesos) 2023 2022 Note: Information from this annex is only captured when "Yes" has been recorded in the concept 09D028000, from the general data annex. 09200000000000 The applied loss comes totally or partially from a spin-off. 09200001000000 Indicate the RFC of the spun-off company.

Friday, February 2, 2024 OFFICIAL GAZETTE 377 09200002000000 Indicate the amount applied in the fiscal year, coming from the spin-off. Note: in the event of successive spin-offs, you must manifest through the annex called additional information of the audit report, information corresponding to the above indices. 09200003000000 Original amount of the tax loss. 09200004000000 INPC of the last month of the fiscal year in which the tax loss was generated. 09200005000000 INPC of the first month of the second half of the fiscal year in which the tax loss was generated. 09200006000000 Update factor of the period. 09200007000000 Tax loss updated for the fiscal year in which it was generated. 09200008000000 INPC of the last month of the first half of the fiscal year in which the tax loss is applied or updated. 09200009000000 INPC of the month in which the tax loss was last updated. 09200010000000 Update factor of the period. 09200011000000 Tax loss updated in the fiscal year in which it is applied or updated. Note: the concepts of indices 09200008000000 to 09200011000000 must be repeated to update the tax losses occurred from 2013 to 2022, or applied in the fiscal years from 2014 to 2023. 09200012000000 Amount of the decrease in the tax loss in the fiscal year: Note: the concept of index 09200012000000 must be repeated as many times as necessary to indicate the fiscal year in which the tax losses are amortized, recording the amount applied in the column to which corresponds the tax loss. 09200013000000 Amount of the tax loss pending to be applied. Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 2014 2013 Annex no. 21 consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 21- Operations subject to preferential tax regimes for the fiscal year ended december 31, 2023 (figures in pesos) Tax identification number Country of tax residence Note: Information from this annex is only captured when "Yes" has been recorded in the concept 09D285000, from the general data annex. Name or Corporate Name Income 09210000000000 (specify). 09210001000000 Total income.

378 OFFICIAL GAZETTE Friday, February 2, 2024 Expenses 09210002000000 (specify). 09210003000000 Total expenses. Part II Data to provide Effective rate of income tax paid abroad (less than 75% of what would be paid in Mexico) Type of currency of the country of tax residence Type of operation In case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept Part III Data to provide Total amount of the profits or tax losses in the shareholding Total of accrual income or taxable income in the fiscal year Direct participation or average daily participation of the taxpayer in the fiscal year (percentage): percentage Direct participation or average daily participation of the taxpayer in the fiscal year (percentage): amount Part IV Data to provide Contributions and reimbursements: total amount of the investments or contributions effected during the fiscal year Contributions and reimbursements: total amount of capital reimbursements received during the fiscal year The accounting is available to the authority (yes or no) Has any interposed entity (yes or no) Part V Data to provide Data of the entity located in preferential tax regime: total of profits or tax losses of the fiscal year Data of the entity located in preferential tax regime: total of distributed profits in the fiscal year Data of the entity located in preferential tax regime: total amount of assets not subject to the business activity Data of the entity located in preferential tax regime: total amount of assets subject to the business activity

Friday, February 2, 2024 OFFICIAL GAZETTE 379 Part VI Data to provide In the case of income generated in participation with other entities you have the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity carried out by the entity in which it participates Operations with trust or with the entity or foreign legal figure transparent for tax purposes, indicate if the information is for the case of income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure transparent for tax purposes, description of the object of the trust Trust or entity or foreign legal figure transparent for tax purposes: validity of Part VII Data to provide Trust or entity or foreign legal figure transparent for tax purposes: validity on Character with which it participates in the trust or in the entity or foreign legal figure transparent for tax purposes Indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation Preferential rate by treaty Income tax subject to REFIPRES Annex no. 22 consists of 22 columns and is divided into five parts. Part I Index Concept Data to provide 22- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the LISR) for the fiscal year ended december 31, 2023 (figures in pesos) Amount of the accrual income of the previous fiscal year of each of the persons members of the group or of each related party Tax identification number or RFC of each of the persons members of the group or of each related party Name or corporate name 09220000000000 (specify). 09220001000000 Total. Part II Data to provide Amount of the accrual income of the previous fiscal year of the taxpayer Total accrual income of the previous fiscal year of the taxpayer and of all persons members of the group or of all related parties Proportion of income Limit of deduction of the taxpayer Total of interest accrued that derive from debts (deductible amounts)

380 OFFICIAL GAZETTE Friday, February 2, 2024 Part III Data to provide Net interest pending to deduct from prior fiscal years (applicable from the fiscal year 2021) Total of interest income accumulated Net interest Profit (loss) tax Total of interest accrued that derive from debts (deductible amounts) Part IV Data to provide Total amount deducted from fixed assets Total amount deducted from delayed expenses Total amount deducted from delayed charges Total amount deducted from expenditures carried out in pre-operational periods Part V Data to provide Fiscal profit adjusted Limit net interest Non-deductible interest It is located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no) The questionnaires indicated below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Every question must be understood with respect to the fiscal year subject to review in those questions that do not apply to the taxpayer, as well as when in the opinion of the public accountant who answers the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row can be left blank, making the corresponding clarifications in the report on the review of the taxpayer's fiscal situation, since if not done so, the SAT will understand that the taxpayer had the questioned obligation and did not comply with it. Index Concept Data to provide Comments Fiscal diagnostic questionnaire (public accountant review) for the fiscal year ended december 31, 2023 Audit procedures applied for the review of financial statements 09230000000000 Carried out the evaluation of the internal control of the taxpayer. 09230001000000 In case of affirmative response to the above index, retains the evidence of the internal control evaluation in its working papers.

Friday, February 2, 2024 OFFICIAL GAZETTE 381 09230002000000 Detected weaknesses or deviations related to the structure of the internal control of the taxpayer with impact on its fiscal situation. Note: in case of affirmative response, describe the irregularities in the report on the review of the fiscal situation. 09230003000000 As a consequence of the performance of its work, proposed adjustments that would affect the fiscal situation of the taxpayer. 09230004000000 As a consequence of the performance of its work found differences in immaterial items that may have fiscal impact. 09230005000000 In case of affirmative response to the above indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected by the date of sending of the fiscal audit report the following: 09230006000000 Items that the taxpayer incorrectly deducted in the income tax 09230007000000 Income that the taxpayer omitted in the income tax. 09230008000000 Acts or activities that the taxpayer omitted in the value added tax. 09230009000000 Improper credits made against the income tax. 09230010000000 Improper credits made against the value added tax. In case of negative response, explain the reasons in the report on the review of the fiscal situation of the taxpayer. 09230011000000 In case of having detected in its audit any irregularity of those indicated in the indices 09230006000000 to 09230010000000, indicate if it revealed any qualification in the report on the review of the fiscal situation of the taxpayer. 09230012000000 In case of having answered affirmatively in the index 09230004000000, revealed this circumstance in the report on the review of the fiscal situation of the taxpayer. According to its audit tests, the scope of the same and with the evidence it retains in its working papers, answer if it ensured that the taxpayer complied with the following: 09230013000000 The taxpayer received advice from an expert from the direction in fiscal matters. If affirmative, indicate: 09230014000000 Evaluated the competence, capacity and objectivity of the expert from the direction in fiscal matters. 09230015000000 Obtained knowledge of the expert's work. 09230016000000 Evaluated the adequacy of the expert's work. 09230017000000 If the taxpayer obtained a written document.

382 DIARIO OFICIAL Viernes 2 de febrero de 2024 Income Tax (ISR) Deductions (ISR) 09230018000000 In the event that the taxpayer has not complied with what is provided for in indices 09D156000 to 09D169000 of the tax diagnosis, it was proposed that the corresponding items be made non-deductible. 09230019000000 If affirmative, the taxpayer filed supplementary returns as a result of this review. Specific Provisions (ISR) 09230020000000 In the event that the taxpayer has not complied with what is provided for in indices 09D170000 to 09D192000 of the tax diagnosis, it was proposed that the items related to deductions be made non-deductible. 09230021000000 If affirmative, the taxpayer filed supplementary returns as a result of this review. Multiple Information Return 09230022000000 Verified the information contained in the annex information on payments and withholdings for ISR, VAT and IEPS (for the purposes of Article Nine, fraction X, of the transitional provisions of the 2014 ISR Law). 09230023000000 Verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of Article Nine, fraction X of the transitional provisions of the 2014 ISR Law). 09230024000000 Verified the information contained in the annex information on residents abroad (for the purposes of Article 76, fraction VI of the ISR Law). 09230025000000 Verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of Article 178 of the ISR Law). 09230026000000 Verified the information contained in the annex of operations carried out through trusts (for the purposes of Article 76, fraction XIII of the ISR Law). Preferential Tax Regimes 09230027000000 Verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax Acts or Activities (VAT) 09230028000000 In the event that the taxpayer has not complied with what is provided for in indices 09D301000 to 09D302000 of the tax diagnosis, it was proposed that the corresponding corrections be made.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 383 09230029000000 If affirmative, the taxpayer filed supplementary returns as a result of this review. Credit (VAT) 09230030000000 In the event that the taxpayer has not complied with what is provided for in indices 09D303000 to 09D309000 of the tax diagnosis, it was proposed that the corresponding corrections be made in the credit. 09230031000000 If affirmative, the taxpayer filed supplementary returns as a result of this review. Specific Provisions (VAT) 09230032000000 In the event that the taxpayer has not complied with what is provided for in indices 09D310000 to 09D312000 of the tax diagnosis, it was proposed that the corresponding corrections be made. 09230033000000 If affirmative, the taxpayer filed supplementary returns as a result of this review. Index Concept Data to Provide Transfer Pricing Questionnaire (CPA review) for the fiscal year ended December 31, 2023 Based on your audit tests, the scope thereof, and the evidence you retain in your working papers, answer whether you ensured that the taxpayer complied with the following: Insufficient Capitalization (for the purposes of Article 28, fraction XXVII of the ISR Law) 09240000000000 Verified whether the taxpayer complied with what is provided by Article 28, fraction XXVII of the ISR Law. 09240001000000 Detected any non-compliance with what is provided by Article 28, fraction XXVII of the ISR Law. 09240002000000 Amount of non-deductible interest due to insufficient capitalization. If considering fiscal accounts for the calculation, indicate the amount of: 09240003000000 Capital contribution accounts. 09240004000000 Net fiscal profit and reinvested net profit. 09240005000000 In the event that you observed that the taxpayer's responses to indices 09150108000000 and/or 09150115000000, of annex 15, were not correct and led to a tax non-compliance, you indicated a qualification in your report on the review of the taxpayer's tax situation.

384 DIARIO OFICIAL Viernes 2 de febrero de 2024 09240006000000 In addition to having answered affirmatively to index 09240005000000, you indicated a qualification in your opinion. Supporting Documentation for Transfer Prices (transfer pricing study) for operations with related parties residing abroad (for the purposes of Article 76, fraction IX of the ISR Law). 09240007000000 Verified that the taxpayer formally complied with this tax obligation. 09240008000000 In the event of the taxpayer's non-compliance, transactions with related parties that represented a cost or expense to them were considered deductible. 09240009000000 In the event of the taxpayer's non-compliance with this tax obligation, you mentioned such circumstance as a qualification in your report on the review of the taxpayer's tax situation. 09240010000000 In the event of the taxpayer's non-compliance, you mentioned such circumstance as a qualification in your opinion. You verified that the supporting documentation for transfer prices, for operations with related parties residing abroad (for the purposes of Article 76, fraction IX of the ISR Law), included the following: Note: the questions referred to in indices 09240011000000 to 09240028000000 will only be answered if "Yes" has been answered in row 09150032000000 of annex 15. 09240011000000 1) name, denomination or corporate name, address and tax residence, of the related persons with whom operations were carried out. 09240012000000 2) that all related parties were considered in accordance with the definition contained for the purposes of Article 179, fifth and sixth paragraph of the ISR Law. 09240013000000 3) documentation demonstrating the direct and indirect participation between related parties. 09240014000000 4) information relating to the functions or activities for each type of operation evaluated. 09240015000000 5) information relating to the assets used in each type of operation evaluated. 09240016000000 6) information relating to the risks assumed in each type of operation evaluated. 09240017000000 7) information and documentation on operations with related parties and their amounts, for each related party and for each type of operation evaluated. 09240018000000 8) method applied in accordance with Article 180 of the ISR Law for each type of operation evaluated. 09240019000000 9) information and documentation on comparable operations or companies for each type of operation evaluated. 09240020000000 10) it was identified in the accounting records that all operations with related parties residing abroad were properly recorded. 09240021000000 In the event that any of the points mentioned above has not been complied with, indicate whether you mentioned such circumstance in your report on the review of the taxpayer's tax situation. 09240022000000 In the event that any of the points mentioned above has not been complied with, indicate whether you mentioned such circumstance in your opinion. 09240023000000 You verified that in the supporting documentation for transfer prices it was concluded that the operations carried out with related parties residing abroad by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 385 09240024000000 In the event of a negative conclusion, indicate whether you revealed any qualification in the report on the review of the taxpayer's tax situation. 09240025000000 In the event of a negative conclusion in the supporting documentation, indicate whether you revealed any qualification in the opinion. 09240026000000 In the event that the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, you revealed any qualification in the report on the review of the taxpayer's tax situation. 09240027000000 In the event that the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, you revealed any qualification in the opinion. 09240028000000 In these latter cases, you considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. Information Return on Operations with Related Parties Residing Abroad (Article 76, fraction X of the ISR Law) 09240029000000 Verified the timely presentation of the information on operations with related parties residing abroad, carried out during the immediately preceding year (annex 9 of the MIR). 09240030000000 Verified if the figures reported in that declaration coincide with those stated in the documentation for the purposes of Article 76, fraction IX of the ISR Law (transfer pricing study). 09240031000000 Verified from a formal point of view the correct filling of the information on operations with related parties residing abroad, carried out during the immediately preceding year (annex 9 of the MIR) in accordance with the information contained in the transfer pricing documentation for operations with related parties residing abroad (for the purposes of Article 76, fraction IX of the ISR Law). 09240032000000 In the event that you observed errors in the filling, you mentioned such circumstance as a qualification in your report on the review of the taxpayer's tax situation. If negative, specify: 09240033000000 You considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. 09240034000000 In the event of non-compliance, you mentioned such circumstance as a qualification in your report on the review of the taxpayer's tax situation. 09240035000000 In the event of non-compliance, you mentioned such circumstance as a qualification in your opinion. Annual Information Returns of Related Parties (Article 76-A) of 2022 presented in 2023 09240036000000 Verified the timely and proper presentation of the master information return of related parties of the multinational business group corresponding to the fiscal year 2022. 09240037000000 Verified the timely and proper presentation of the local information return of related parties corresponding to the fiscal year 2022.

386 DIARIO OFICIAL Viernes 2 de febrero de 2024 09240038000000 Verified the timely and proper presentation of the country-by-country information return of the multinational business group corresponding to the fiscal year 2022. 09240039000000 In the event that you observed errors in the filling of the annual information returns of related parties corresponding to the fiscal year 2022, you mentioned such circumstance as a qualification in your report on the review of the taxpayer's tax situation. Compliance with the obligation regarding operations with related parties (Article 76, fraction XII of the ISR Law). 09240040000000 Verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations. 09240041000000 If negative, you considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. 09240042000000 In the event of a negative conclusion in the documentary evidence, indicate whether you revealed any qualification in the report on the review of the taxpayer's tax situation. 09240043000000 In the event of a negative conclusion in the documentary evidence, indicate whether you revealed any qualification in your opinion. 09240044000000 You verified in the documentary evidence referred to in index 09240040000000 the application of the transfer pricing methods established in Article 180 of the ISR Law in the terms of the third paragraph of the cited article. 09240045000000 In the event that they were not applied, indicate whether you revealed any qualification in the report on the review of the taxpayer's tax situation, or in your opinion. Operations with Related National Parties Reported 09240046000000 In the event that you indicated "yes" in index 09D023000 of the annex "general data", you verified that the information return for your operations with related parties residing abroad (for the purposes of Article 76, fraction X of the ISR Law, (Annex 9 of the MIR) includes operations with related parties residing in national territory. Transfer Pricing Adjustments 09240047000000 You verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions that all the requirements established in rule 3.9.1.3. RMF 2023 were met. Interest Considered as Dividends (Article 11 of the ISR Law) 09240048000000 In the event that you observed that the taxpayer's responses to indices 09150067000000 and/or 09150068000000 of annex 15 were not correct and led to a tax non-compliance, you indicated a qualification in your report on the review of the taxpayer's tax situation, or in your opinion.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 387 Transfer Pricing Methodology (Article 180 of the ISR Law) for transactions with related parties 09240049000000 You verified that in the supporting documentation for transfer prices, there is evidence that the uncontrolled comparable price method was attempted to be applied first (for the purposes of Article 180, fraction I of the ISR Law) for each of its transactions with related parties that was validated in its transfer pricing studies. 09240050000000 You observed any inconsistency of a formal nature, on the part of the taxpayer, in the responses of the taxpayer's information on its operations with related parties. 09240051000000 If affirmative, you revealed any qualification in the report on the review of the taxpayer's tax situation, or in your opinion. C Guide format for the presentation of the fiscal opinion on financial statements, applicable to Brokerage Houses, for the fiscal year 2023. Index Concept Data to Provide Identification Data Taxpayer: 06A000000 RFC. 06A001000 Denomination or corporate name: Tax address: 06A002000 Federal entity: 06A003000 Borough or municipality: 06A004000 Neighborhood or locality: 06A005000 Postal code: 06A006000 Street, exterior and interior number: 06A007000 City or town: 06A008000 Telephone: 06A009000 Email: 06A010000 Name of the economic group to which it belongs: 06A011000 Activity key for tax purposes: Taxpayer's Declaration: I declare that the information provided in this document reflects the real operations I carried out during the fiscal year, which are registered accountingly and are supported by supporting documentation. 06A012000 Name of the taxpayer: Index Concept Data to Provide Public Accountant: 06B000000 RFC. 06B001000 Name (paternal surname, maternal surname, name(s)). 06B002000 CURP: 06B003000 Registration number:

388 DIARIO OFICIAL Viernes 2 de febrero de 2024 Tax address: 06B004000 Federal entity: 06B005000 Borough or municipality: 06B006000 Neighborhood or locality: 06B007000 Postal code: 06B008000 Street, exterior and interior number: 06B009000 City or town: 06B010000 Telephone of the CPA or firm: 06B011000 Email: 06B012000 Email of the CPA's tax mailbox: 06B013000 College to which it belongs: 06B014000 Name of the firm: 06B015000 RFC of the firm: 06B016000 Registration number of the firm: Declaration of the public accountant who issued the opinion: I declare that the information provided by the cited taxpayer, consists of books, records, documents and declarations in the possession of the taxpayer himself, which I examined, as I state in the independent auditor's report and in the report on the review of the taxpayer's tax situation that I attach. 06B017000 Name of the public accountant who issued the opinion: Index Concept Data to Provide Legal Representative: 06C000000 RFC: 06C001000 Name (paternal surname, maternal surname, name(s)): 06C002000 National: 06C003000 Foreigner: 06C004000 CURP: Tax address: 06C005000 Federal entity: 06C006000 Borough or municipality: 06C007000 Neighborhood or locality: 06C008000 Postal code: 06C009000 Street, exterior and interior number: 06C010000 City or town: 06C011000 Telephone: 06C012000 Email: 06C013000 Deed number: 06C014000 Notary number: 06C015000 Entity in which the notary is located: 06C016000 Date of the power of attorney: 06C017000 Date of appointment: Declaration of the legal representative: I declare that the information provided in this document reflects the real operations carried out by my represented party during the fiscal year, which are registered accountingly and are supported by supporting documentation. 06C018000 Name of the legal representative:

Viernes 2 de febrero de 2024 DIARIO OFICIAL 389 Index Concept Data to Provide General Data 06D000000 Competent authority. 06D001000 Administration. 06D002000 Obligated or Optional. 06D003000 Opted to audit its financial statements by taxable income (for the purposes of Article 32-A CFF). 06D004000 Opted to audit its financial statements by the value of its assets (for the purposes of Article 32-A CFF). 06D005000 Opted to audit its financial statements by the number of workers (for the purposes of Article 32-A CFF). 06D006000 If negative in all questions of indices 06D003000, 06D004000 and 06D005000 above, mention the reason why you present the opinion. 06D007000 Is part of a partnership in participation. 06D008000 First opinion. 06D009000 It is a society specialized in the investment in assets of energy, electricity and infrastructure. 06D010000 Special taxpayer type. 06D011000 Parent company. 06D012000 Subsidiary company. 06D013000 Start date of the fiscal year. 06D014000 End date of the fiscal year. 06D015000 Start date of the previous fiscal year. 06D016000 End date of the previous fiscal year. 06D017000 Type of opinion. Indicate the RFC of the person(s) physical or moral who advised the taxpayer fiscally: 06D018000 RFC 1. 06D019000 RFC 2. 06D020000 RFC 3. 06D021000 RFC 4. 06D022000 RFC 5. Fiscal Effects 06D023000 Carried out operations with related parties. 06D024000 If your answer was affirmative in the previous index (you must fill in annexes 12 and 13). 06D025000 Carried out operations with national related parties. 06D026000 Carried out operations with foreign related parties. 06D027000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 06D028000 In the fiscal year, it decreased pending fiscal losses from previous years to apply for the purposes of Article 9, fraction II of the ISR Law (if affirmative, you must fill in annex 18). Other Aspects 06D029000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions.

390 DIARIO OFICIAL Viernes 2 de febrero de 2024 06D030000 Specify the number(s) of the criterion/criteria. 06D031000 Obtained any resolution from the SAT or the SHCP that has affected its tax situation during the fiscal year. If affirmative to the previous index, indicate the following: 06D032000 It is: 06D033000 The requirements established in the resolution (authorization or consultation) were met. 06D034000 Official number 1. 06D035000 Date of official number 1. 06D036000 Official number 2. 06D037000 Date of official number 2. 06D038000 Official number 3. 06D039000 Date of official number 3. 06D040000 Obtained any favorable resolution from jurisdictional authorities that has affected its tax situation during the fiscal year (includes PTU). If affirmative to the previous index, indicate the number and date of the resolution: 06D041000 Resolution number 1. 06D042000 Date of resolution 1. 06D043000 Resolution number 2. 06D044000 Date of resolution 2. 06D045000 Resolution number 3. 06D046000 Date of resolution 3. 06D047000 Has filed any means of defense against fiscal provisions. If affirmative to the previous index, clarify through the annex called additional information, the contested fiscal provision, the means of defense filed as well as the status of the means of defense filed at the close of the fiscal year. 06D048000 Date of sending the multiple information return (normal). 06D049000 Date of sending the multiple information return (last supplementary). 06D050000 Is obliged to reveal reportable schemes for the fiscal year. If affirmative to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme. 06D051000 Identification number (field 1). 06D052000 Identification number (field 2). 06D053000 Identification number (field 3). 06D054000 Identification number (field 4). 06D055000 Identification number (field 5). 06D056000 Date of presentation of the normal information return. 06D057000 Date of presentation of the information return (last supplementary). Operations with Residents Abroad 06D058000 Celebrated financial derivative operations that had fiscal effects during the fiscal year in the income tax (if affirmative, you must fill in annex 9).

Friday, February 2, 2024 OFFICIAL GAZETTE 391 06D059000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (if affirmative, complete annex 10). 06D060000 Carried out operations with residents abroad (if affirmative, complete section 15). 06D061000 Obtained loans from abroad during the fiscal year (if affirmative, complete annex 17). Tax diagnosis of the taxpayer General tax information 06D062000 Had changes in name or corporate name during the audited fiscal year. 06D063000 If affirmative to the previous item, have the notices of change of name or corporate name with the Federal Taxpayer Registry (for the purposes of article 29, section I of the RCFF), and also specify the previous RFC and names. 06D064000 (specify previous name). 06D065000 (specify previous name). 06D066000 (specify previous name). 06D067000 (specify previous name). 06D068000 (specify previous name). 06D069000 Had changes in tax address during the audited fiscal year. 06D070000 If affirmative to the previous item, have all notices of change of tax address (article 29, section III of the RCFF). 06D071000 Updated economic activities and obligations during the audited fiscal year. 06D072000 If affirmative to the previous item, have all notices of update of economic activities and obligations (for the purposes of article 29, section VII of the RCFF). 06D073000 For the audited fiscal year, have the notices of opening or closing of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of activities (for the purposes of article 29, section VIII of the RCFF). 06D074000 During the fiscal year, notices of compensation of balances in favor were filed (for the purposes of article 23 of the CFF). 06D075000 Indicate if during the fiscal year the social shares, stock, or equivalent were sold by the taxpayer, if the same complied for the purposes of article 26, section XI of the CFF. Note: if affirmative to the previous item, describe how compliance was given and with what documentation it is supported, through the annex called additional information of the report. 06D076000 Has shareholders resident in the country. 06D077000 If affirmative to the previous item, are registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 06D078000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year. 06D079000 Indicate if you verified that operations with that client or supplier do not receive tax effect for the purposes of article 69-B of the CFF. 06D080000 Has employees. In case of affirmative to the question in the previous item, indicate: 06D081000 Number of workers.

392 OFFICIAL GAZETTE Friday, February 2, 2024 06D082000 Total ISR withheld and paid for salaries. 06D083000 Total ISR withheld and paid for assimilated to salaries. 06D084000 Employment subsidy delivered in cash to workers during the fiscal year. 06D085000 Total income from salaries and wages and assimilated concepts. 06D086000 Total exempt income from salaries and wages. 06D087000 Created a reserve for pension or retirement funds for staff or made changes to said fund (for the purposes of article 29 of the LISR and article 65 of the RLISR). 06D088000 If negative, from item 06D080000, do you have any personnel service contracts (outsourcing). In case of having any personnel service contracts (outsourcing), indicate the RFC and name of the society(ies) that provide(s) personnel services (outsourcing). 06D089000 (specify outsourcing society name). 06D090000 (specify outsourcing society name). 06D091000 (specify outsourcing society name). 06D092000 (specify outsourcing society name). 06D093000 (specify outsourcing society name). Obtained income from: 06D094000 Sale of shares. 06D095000 Provision of services. 06D096000 Granting of temporary use or enjoyment of goods. 06D097000 Others, if affirmative specify below: 06D098000 (specify). 06D099000 (specify). 06D100000 (specify). 06D101000 Obtained loss from the sale of accounts and documents for collection during the fiscal year. 06D102000 The accounts and documents for collection during the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 06D103000 Amount of VAT that originated said operation. Electronic accounting 06D104000 Kept accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF and 32, section I of the LIVA. 06D105000 The supporting documentation of the records or entries is available at your tax address (for the purposes of article 28, section III of the CFF). Note: if negative to the previous item, indicate the address where you keep the supporting documentation of the records or entries, through the annex called additional information of the report. For VAT purposes, indicate the following: 06D106000 Regarding commission agents, performed the separation in your accounting and records of the operations carried out on their own account from those carried out on behalf of the principal (for the purposes of article 32, section II of the LIVA and article 35 of the RLIVA).

Friday, February 2, 2024 OFFICIAL GAZETTE 393 06D107000 Issued and delivered tax vouchers (for the purposes of article 32, section III of the LIVA and articles 20 and 74 of the RLIVA). 06D108000 Issued tax vouchers for the withholding of the tax that is carried out in the cases provided for in article 1-A of the LIVA. (article 32, section V of the LIVA as well as the applicable rules of the RMF for 2023). 06D109000 Provided monthly and in a timely manner to the tax authorities, information about the persons to whom taxes were withheld (article 32, section V of the LIVA as well as the applicable rules of the RMF for 2023). 06D110000 Provided monthly and in a timely manner to the tax authorities, information about the payment, withholding, credit, and transfer of the value-added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value-added tax was transferred or was transferred to it, including activities for which it was not obliged to pay (for the purposes of article 32, section VIII of the LIVA, as well as the applicable rules of the RMF for 2023). Has the following updated books: 06D111000 Journal. 06D112000 Ledger. 06D113000 Minutes of meetings of partners or shareholders. 06D114000 Partners or shareholders. Income tax (ISR) 06D115000 The taxpayer participated in a restructuring in which the sale of its shares at tax cost was authorized, or the deferral of the tax derived from the sale of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 06D116000 The taxpayer participated in a restructuring in which an improper transmission of tax losses was generated (for the purposes of article 69-B Bis of the CFF). 06D117000 The shares of the taxpayer related to the restructuring referred to in the previous item, remained in the restructured group during the audited fiscal year. 06D118000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 06D119000 Recognized or reported said income. Note if negative to the previous item, indicate the reason through the annex called additional information of the report. 06D120000 Changed the business model. Complied with the following tax obligations: 06D121000 Issue vouchers for the activities carried out and keep the files (for the purposes of article 76, sections II and XVII of the LISR). 06D122000 Issue tax vouchers in which the amount of payments made to residents abroad is recorded in terms of title V of the LISR and the withheld tax (for the purposes of article 76, section III of the LISR).

394 OFFICIAL GAZETTE Friday, February 2, 2024 06D123000 Keep a record of the operations carried out with securities issued in series (for the purposes of article 76, section VIII of the LISR and article 111 of the RLISR). 06D124000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, section XI, subsection a) of the LISR). 06D125000 File on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the purposes of article 76, section XIII of the LISR). 06D126000 Provide to the partners or shareholders to whom dividends were paid, a tax voucher in which their amount, the ISR withheld, is indicated, in which it is indicated if the dividends come from a specific account or record (for the purposes of article 76, section XI, subsection b) of the LISR). 06D127000 Inform the tax authorities as indicated by tax provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, section XV of the LISR). 06D128000 Obtained tax refunds from the authority that generated interest. 06D129000 If affirmative, accumulated income from interest paid by the tax authority. 06D130000 File on time and in the proper form the obligation provided for for the purposes of article 55, section I of the LISR. 06D131000 File on time and in the proper form the obligation provided for for the purposes of article 55, section II of the LISR. 06D132000 During the fiscal year, the taxpayer provided operation, administration, or distribution services to investment companies in debt instruments or variable income investment companies, in terms of the Investment Companies Law and other applicable legal regulations. 06D133000 With respect to said activities, complied on time and in the proper form with the obligation provided for for the purposes of article 55, section II of the LISR, as provided in article 89 of that same regulation. 06D134000 Withhold and pay the additional ISR at a rate of 10% on distributed dividends or profits (for the purposes of article 140, second paragraph of the LISR). (ISR) Obtained income from. 06D135000 Indicate if you sold shares or intangibles during the fiscal year If affirmative to the previous item, indicate the following: 06D136000 Name of buyer 1. 06D137000 Is a related party. 06D138000 Name of buyer 2. 06D139000 Is a related party. 06D140000 Name of buyer 3. 06D141000 Is a related party. 06D142000 Name of buyer 4. 06D143000 Is a related party. 06D144000 Name of buyer 5. 06D145000 Is a related party. 06D146000 Total income from sale of shares. 06D147000 Total income from sale of intangibles. 06D148000 Total average cost of the shares sold.

Friday, February 2, 2024 OFFICIAL GAZETTE 395 06D149000 Total of the original amount of the adjusted investment. 06D150000 Made withholding. 06D151000 Amount of payment for the operation. 06D152000 In case of having a tax loss in the sale of shares, filed notice within ten days following the date of the operation. 06D153000 Amount of pending amortization tax loss from the sale of shares and other securities whose yield is not interest for the purposes of article 8 of the LISR. 06D154000 Deductible amount from financial derivative operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 06D155000 Indicate if you transmitted monetary assets by more than 51%. 06D156000 Indicate if you carried out a refund or reduction of shares. 06D157000 Indicate if you refunded share subscription premium. 06D158000 Amount of the refund or capital reduction carried out. 06D159000 Income tax for the purposes of article 78 section I of the LISR. 06D160000 Income tax for the purposes of article 78, section II of the LISR. 06D161000 Indicate if you carried out a refund or reduction of shares derived from the absorption of financial losses. Deductions (ISR) Met the following tax requirements for its deductions: 06D162000 In the case of fees or gratuities to administrators, commissioners, directors, general managers, or members of the board of directors, oversight, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of article 27, section IX of the LISR). 06D163000 In the cases of technical assistance, transfer of technology, or royalties, it has been proven that the person who provided the knowledge had its own technical elements for it, provided them directly and effectively carried out (for the purposes of article 27, section X of the LISR). 06D164000 In the case of the acquisition cost or the interests that derive from received credits, correspond to those of the market and when they exceeded, the excess had been considered non-deductible (for the purposes of article 27, section XIII of the LISR). 06D165000 In the case of per diems or travel expenses, it was verified that the requirements for the purposes of article 28, section V of the LISR had been met. 06D166000 In the case of loss from the sale of shares and other securities, as well as financial losses that come from financial derivatives of capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of articles 28, section XVII and 103, last paragraph, 121, last paragraph and 122 of the LISR and 206 of the RLISR, as well as with the applicable rules of the RMF 2023). 06D167000 In the case of granting the temporary use or enjoyment of automobiles, complied with the established requirements for their deduction (for the purposes of article 28, section XIII of the LISR).

396 OFFICIAL GAZETTE Friday, February 2, 2024 Specific provisions (ISR) 06D168000 Considered as a strictly indispensable expense, the payments that, in its case, it had made to cover losses that derive from operations with credit instruments issued by another society. 06D169000 The premiums paid for reporto were greater than the premiums charged in reporto. 06D170000 If affirmative, the accumulation and deduction of premiums in reporto operations is correct. 06D171000 In the results of reporto operations, includes the valuations of reporto. 06D172000 If affirmative to the previous question, did not give it tax effect. 06D173000 Regarding reporto operations, it was verified that during the fiscal year the requirements provided for in the applicable tax regulation to not consider them as sale for tax purposes had been met. 06D174000 The withholding and payment of ISR for the payment of interest, for the purposes of article 54 of the LISR. 06D175000 Made interest payments during the fiscal year to companies in the financial system, which derived from liabilities that are not the responsibility of the institution, as well as in cases where the institution acts on behalf of third parties. 06D176000 Has pension, retirement, and seniority premium funds. If affirmative 06D177000 Indicate the total amount of the reserve for pension, retirement, and seniority premium funds, which is invested for the purposes of article 29, section II of the LISR in force during the reviewed fiscal year. 06D178000 Deducts the returns from the investment of funds destined for the granting of pensions or retirements for staff. 06D179000 The reserve for the pension fund is included in the annual inflation adjustment within the credits. 06D180000 During the fiscal year, deducted uncollectible credits for the purposes of article 25, section V of the LISR. 06D181000 In the case of losses from uncollectible credits, for the purposes of article 27, section XV of the LISR. 06D182000 For uncollectible accounts or losses, were included for the purposes of the annual inflation adjustment until the last month of the first half of the fiscal year in which they are deducted, for the purposes of article 27, section XV, fifth paragraph of the LISR. 06D183000 Carried out financial derivative operations (for the purposes of article 20 of the LISR). If affirmative to the previous item, indicate the following: 06D184000 Were carried out for the purposes of: 06D185000 If affirmative, accumulated income from financial derivative operations. 06D186000 Indicate the amount of the corresponding accumulation. 06D187000 Made deductions related to financial derivative operations. 06D188000 If affirmative, indicate the amount of the corresponding deduction. 06D189000 Obtained losses in financial derivative operations with related parties for the purposes of article 28, section XIX of the LISR. 06D190000 If affirmative, indicate the corresponding amount. 06D191000 Deducted provisions for tax purposes.

Friday, February 2, 2024 OFFICIAL GAZETTE 397 06D192000 If affirmative, the payment and supporting documentation comply with tax requirements. 06D193000 Reduced its social capital. 06D194000 If affirmative, indicate if the distributable profit was determined in accordance with article 78 of the LISR. 06D195000 The CUCA and capital contributions coincide with the bank statement linked to the accounting, and the minutes of the meeting. 06D196000 The balance of the net fiscal profit account coincides with the declarations of the fiscal year and minutes of the meeting. 06D197000 For the purposes of the annual inflation adjustment, credits and debts in foreign currency are valued at the parity existing on the first day of the month, for the purposes of article 44 of the LISR. 06D198000 In the capacity of having participated in a merger: 06D199000 Date on which the merger took effect. In case of being merged, must note: 06D200000 Merger: RFC. 06D201000 Merger: name or corporate name. In case of being the merging party, must note: 06D202000 Merged 1: RFC. 06D203000 Merged 1: name or corporate name. 06D204000 Merged 2: RFC. 06D205000 Merged 2: name or corporate name. 06D206000 Merged 3: RFC. 06D207000 Merged 3: name or corporate name. 06D208000 Merged 4: RFC. 06D209000 Merged 4: name or corporate name. 06D210000 Merged 5: RFC. 06D211000 Merged 5: name or corporate name. 06D212000 Merged 6: RFC. 06D213000 Merged 6: name or corporate name. 06D214000 Merged 7: RFC. 06D215000 Merged 7: name or corporate name. 06D216000 Merged 8: RFC. 06D217000 Merged 8: name or corporate name. 06D218000 Merged 9: RFC. 06D219000 Merged 9: name or corporate name. 06D220000 Merged 10: RFC. 06D221000 Merged 10: name or corporate name. Note: in case of having been the merging party, and the previous space is insufficient, indicate in the annex called additional information of the report: the RFC, name of the merged entity(ies), date on which the merger took effect, and the percentage of share participation. 06D222000 Participated in a spin-off during the fiscal year. 06D223000 Date on which the spin-off took effect. 06D224000 Transmitted tax attributes such as tax losses, CUFIN, CUCA. Part of the asset, liability, and social capital corresponding, contributed by the spin-off and received by: 06D225000 Spin-off 1: RFC.

398 OFFICIAL GAZETTE Friday, February 2, 2024 06D226000 Asset value: 06D227000 Liability value: 06D228000 Social capital value: 06D229000 Spin-off 2: RFC 06D230000 Asset value: 06D231000 Liability value: 06D232000 Social capital value: 06D233000 Spin-off 3: RFC 06D234000 Asset value: 06D235000 Liability value: 06D236000 Social capital value: 06D237000 Spin-off 4: RFC 06D238000 Asset value: 06D239000 Liability value: 06D240000 Social capital value: 06D241000 Spin-off 5: RFC 06D242000 Asset value: 06D243000 Liability value: 06D244000 Social capital value: 06D245000 Spin-off 6: RFC 06D246000 Asset value: 06D247000 Liability value: 06D248000 Social capital value: 06D249000 Spin-off 7: RFC 06D250000 Asset value: 06D251000 Liability value: 06D252000 Social capital value: 06D253000 Spin-off 8: RFC 06D254000 Asset value: 06D255000 Liability value: 06D256000 Social capital value: 06D257000 Spin-off 9: RFC 06D258000 Asset value: 06D259000 Liability value: 06D260000 Social capital value: 06D261000 Spin-off 10: RFC 06D262000 Asset value: 06D263000 Liability value: 06D264000 Social capital value: 06D265000 Spin-off: RFC 06D266000 Asset value: 06D267000 Liability value: 06D268000 Social capital value: In case of liquidation, indicate: 06D269000 Start date of the liquidation. Indicate the name or corporate name and RFC of the liquidator: 06D270000 (liquidator 1 specify name, corporate name). 06D271000 (liquidator 2 specify name, corporate name). 06D272000 (liquidator 3 specify name, corporate name).

Friday, February 2, 2024 OFFICIAL GAZETTE 399 06D273000 Maintained investments through trusts for the acquisition or construction of real estate (REITs). 06D274000 If yes to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the Income Tax Law (LISR). 06D275000 Was part of a trust for the acquisition or construction of real estate (REIT). 06D276000 If yes to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the Income Tax Law (LISR). Credit Certification 06D277000 Has the supporting documentation for the payment of the income tax (ISR) paid abroad that was credited. 06D278000 Verified that the tax paid abroad and credited in the fiscal year actually corresponds to an income tax for which there is a right to its credit, in accordance with the general rules issued by the Tax Administration Service. 06D279000 The credited tax was paid directly by the taxpayer abroad. 06D280000 Complies with the requirements established for the purposes of article 5 of the Income Tax Law (LISR) to credit the ISR paid abroad. 06D281000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 06D282000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 06D283000 Amount of non-creditable and non-deductible ISR for the purposes of article 5 of the Income Tax Law (LISR). 06D284000 Regarding an income tax paid by resident societies abroad, resulting from a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided for in the applicable tax regulations for its credit have been met. 06D285000 Indicate the country where the resident societies abroad paid the income tax that the taxpayer credits (1). 06D286000 Indicate the country where the resident societies abroad paid the income tax that the taxpayer credits (2). 06D287000 Indicate the country where the resident societies abroad paid the income tax that the taxpayer credits (3). 06D288000 Credits only the income tax paid abroad in the fiscal year. 06D289000 Indicate if you credit a remainder of the income tax paid abroad corresponding to previous fiscal years. Preferential Tax Regimes 06D290000 Carried out operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad (if yes, complete annex 19). 06D291000 Has a transfer pricing study for the operations carried out. 06D292000 Total of taxable or chargeable income in the fiscal year coming from REFIPRES. 06D293000 Credited tax paid in REFIPRES. 06D294000 Amount of credit for tax paid abroad 06D295000 Complied with all requirements to apply ISR withholding coming from REFIPRES. 06D296000 Amount of credit for withheld income tax.

400 OFFICIAL GAZETTE Friday, February 2, 2024 06D297000 Indicate if you declared tax on income subject to REFIPRES. 06D298000 Amount of tax on income subject to REFIPRES. 06D299000 Amount of dividends or profits subject to preferential tax regimes for the purposes of article 177, tenth paragraph of the Income Tax Law (LISR). Withholdings and/or joint liability 06D300000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said resident abroad was covered by the taxpayer itself. 06D301000 Applied what is provided in article 1.13. of the Decree published in the DOF on December 26, 2013. 06D302000 Applied any treaty to avoid double taxation. If yes: 06D303000 Has the necessary documentation to prove residence in the country in question, for the purposes of article 4 of the Income Tax Law (LISR). 06D304000 Complied with all requirements to apply a preferential withholding rate. 06D305000 Applied what is provided in article 1.4. of the Decree published in the DOF on December 26, 2013. Value Added Tax Acts or activities (VAT) 06D306000 Carries out acts or activities not subject to the value added tax. 06D307000 Complied with tax provisions to determine taxable and exempt acts or activities. Credit Certification (VAT) Requirements for crediting the value added tax 06D308000 Applied the option for the purposes of article 5-B of the VAT Law (LIVA) in the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 06D309000 Indicate if for the purposes of determining the definitive monthly payments of the value added tax you credit tax at 100%. 06D310000 Say if you include in the determination of the credit proportion, income from interest charged from financial derivative operations. 06D311000 Regarding the value added tax transferred that was withheld in accordance with article 1-A, it was credited in the monthly payment declaration following the declaration in which the withholding payment was made (for the purposes of article 5 fraction IV of the Law). 06D312000 Made adjustments to the value of the creditable tax (for the purposes of article 5-A of the VAT Law (LIVA)). 06D313000 In the case of net interest of the fiscal year, verified that the VAT credit derived from interest complied with the requirements established for its credit (for the purposes of article 5, fraction I of the VAT Law (LIVA)).

Friday, February 2, 2024 OFFICIAL GAZETTE 401 Application of tax incentives 06D314000 Applied what is provided in article 2.2. of the Decree published in the DOF on December 26, 2013. Index Concept Data to provide 1- Balance sheet for the fiscal years ended december 31, 2023 and 2022 (amounts in pesos) 2023 2022 Off-balance sheet accounts Operations on behalf of third parties Clients current accounts 06010000000000 Client banks. 06010001000000 Dividends collected from clients. 06010002000000 Interest collected from clients. 06010003000000 Client operations settlement. 06010004000000 Premiums collected from clients. 06010005000000 Client settlements with foreign currencies. 06010006000000 Margin accounts. 06010007000000 Other current accounts. 06010008000000 Total client current accounts. Custody operations 06010009000000 Client financial instruments received in custody. 06010010000000 Client financial instruments abroad. 06010011000000 Others. 06010012000000 Total custody operations. Administration operations 06010013000000 Repo operations on behalf of clients. 06010014000000 Securities lending operations on behalf of clients. 06010015000000 Collateral received as guarantee on behalf of clients. 06010016000000 Collateral delivered as guarantee on behalf of clients. Operations for the purchase of financial instruments derivatives 06010017000000 From client futures and forward contracts (notional amount). 06010018000000 From options. 06010019000000 From swaps.

402 OFFICIAL GAZETTE Friday, February 2, 2024 06010020000000 From client packages of financial derivative instruments. 06010021000000 Total derivative purchase operations. Operations for the sale of financial instruments derivatives 06010022000000 From client futures and forward contracts (notional amount). 06010023000000 From options. 06010024000000 From swaps. 06010025000000 From client packages of financial derivative instruments. 06010026000000 Total derivative sale operations. 06010027000000 Administered trusts. 06010028000000 Others. 06010029000000 Total administration operations. 06010030000000 Total operations on behalf of third parties. Own account operations 06010031000000 Contingent assets and liabilities. Collateral Received by the Entity 06010032000000 Cash administered in trust. 06010033000000 Government debt. 06010034000000 Bank debt. 06010035000000 Other debt securities. 06010036000000 Equity financial instruments. 06010037000000 Others. 06010038000000 Total collateral received by the entity. Collateral Received and Sold or Delivered in Guarantee by the Entity 06010039000000 Government debt. 06010040000000 Bank debt. 06010041000000 Other debt securities. 06010042000000 Equity financial instruments. 06010043000000 Others. 06010044000000 Total collateral received and sold or delivered in guarantee by the entity. 06010045000000 Other registration accounts. 06010046000000 Total own account operations. Asset Cash and Cash Equivalents 06010047000000 Cash. 06010048000000 Banks. 06010049000000 Other liquidity.

Friday, February 2, 2024 OFFICIAL GAZETTE 403 06010050000000 Restricted liquidity or given as guarantee. 06010051000000 Total cash and cash equivalents. 06010052000000 Margin accounts (financial derivative instruments). Investments in financial instruments 06010053000000 Negotiable financial instruments. 06010054000000 Financial instruments to collect or sell. 06010055000000 Financial instruments to collect principal and interest (securities) (net). 06010056000000 Other investments in financial instruments. 06010057000000 Total investments in financial instruments. 06010058000000 Repo debtors (debit balance). 06010059000000 Securities lending. Financial derivative instruments 06010060000000 For trading purposes. 06010061000000 For hedging purposes. 06010062000000 Total financial derivative instruments. 06010063000000 Fair value adjustments for financial asset hedging. 06010064000000 Benefits to receive in securitization operations. Accounts receivable (net) 06010065000000 Debtors from operations settlement. 06010066000000 Debtors from margin accounts (derivatives). 06010067000000 Debtors from cash collateral granted. 06010068000000 Fiduciary rights. 06010069000000 Other debtors. 06010070000000 Estimate for uncollectibility or difficult collection. 06010071000000 Others. 06010072000000 Total accounts receivable (net). 06010073000000 Unpaid value added tax. 06010074000000 Long-term assets held for sale or to distribute to owners. 06010075000000 Prepayments and other assets. 06010076000000 Properties, furniture and equipment. 06010077000000 Assets for right to use of properties, furniture and equipment. Permanent investments 06010078000000 Subsidiaries. 06010079000000 Associates. 06010080000000 Joint ventures. 06010081000000 Other permanent investments. 06010082000000 Total permanent investments.

404 OFFICIAL GAZETTE Friday, February 2, 2024 Deferred income tax asset 06010083000000 Deferred income taxes (in favor). 06010084000000 Estimate for non-recoverable deferred income taxes. 06010085000000 Total deferred income tax asset. Other assets 06010086000000 Deferred charges. 06010087000000 Prepayments. 06010088000000 Intangible assets. 06010089000000 Assets for right to use of intangible assets. 06010090000000 Amortization of assets for right to use of intangible assets. 06010091000000 Other short and long-term assets. 06010092000000 Total other assets. Goodwill 06010093000000 Goodwill. 06010094000000 Goodwill revaluation. 06010095000000 Total asset. Liability and Equity Liability 06010096000000 Stock exchange liabilities. Bank Loans and from Other Bodies 06010097000000 Short-term. 06010098000000 Long-term. 06010099000000 Others. 06010100000000 Total bank loans and from other bodies. 06010101000000 Securities assigned for settlement. 06010102000000 Repo creditors. 06010103000000 Securities loan. Collateral Sold or Given in Guarantee 06010104000000 Repos (credit balance). 06010105000000 Securities lending. 06010106000000 Financial derivative instruments. 06010107000000 Other sold collateral. 06010108000000 Total collateral sold or given in guarantee.

Friday, February 2, 2024 OFFICIAL GAZETTE 405 Financial Derivative Instruments For Trading Purposes 06010109000000 Futures to deliver. 06010110000000 Forwards to deliver. 06010111000000 Options. 06010112000000 Swaps. 06010113000000 Credit financial derivative instruments. 06010114000000 Structured operations. 06010115000000 Packages of financial derivative instruments. 06010116000000 Credit risk adjustment by counterparty. 06010117000000 Total for trading purposes. For Hedging Purposes 06010118000000 Futures to deliver. 06010119000000 Forwards to deliver. 06010120000000 Options. 06010121000000 Swaps. 06010122000000 Credit financial derivative instruments. 06010123000000 Structured operations. 06010124000000 Packages of financial derivative instruments. 06010125000000 Credit risk adjustment by counterparty. 06010126000000 Total for hedging purposes. 06010127000000 Total financial derivative instruments. 06010128000000 Fair value adjustments for financial liability hedging. 06010129000000 Obligations in securitization operations. 06010130000000 Lease liability. Other Accounts Payable Contributions Payable 06010131000000 Income tax. 06010132000000 Asset tax. 06010133000000 Value added tax. 06010134000000 Special tax on production and services. 06010135000000 Tax on new automobiles. 06010136000000 Local taxes. 06010137000000 Social security fees. 06010138000000 INFONAVIT contributions. 06010139000000 SAR contributions. 06010140000000 Other taxes and contributions. 06010141000000 Total contributions payable. 06010142000000 Workers' profit sharing payable. 06010143000000 Creditors from operations settlement. 06010144000000 Creditors from margin accounts. 06010145000000 Creditors from cash collateral received. 06010146000000 Other creditors and other accounts payable. 06010147000000 Total other accounts payable.

406 OFFICIAL GAZETTE Friday, February 2, 2024 Liabilities Related to Groups of Assets Held for Sale Financial instruments that qualify as liability 06010148000000 Subordinated obligations in circulation. 06010149000000 Contributions for future capital increases pending formalization by its shareholders' meeting. 06010150000000 Others. 06010151000000 Obligations associated with the removal of components of properties, furniture and equipment. Deferred Taxes and PTU 06010152000000 Deferred ISR. 06010153000000 Deferred PTU. 06010154000000 Total deferred taxes and PTU. 06010155000000 Deferred credits and prepayments. 06010156000000 Total liability. Equity Contributed capital 06010157000000 Share capital. 06010158000000 Contributions for future capital increases formalized in shareholders' meeting. 06010159000000 Share premium. 06010160000000 Financial instruments that qualify as equity. 06010161000000 Subordinated obligations in circulation. 06010162000000 Other contributed capital accounts. 06010163000000 Total contributed capital. Retained earnings 06010164000000 Capital reserves. 06010165000000 Accumulated result. 06010166000000 Other comprehensive income. 06010167000000 Valuation of financial instruments to collect or sell. 06010168000000 Valuation of financial derivative instruments of cash flow hedging. 06010169000000 Income and expenses related to assets held for disposal. 06010170000000 Remedy for defined benefits to employees. 06010171000000 Cumulative effect by conversion. 06010172000000 Result from holding non-monetary assets. 06010173000000 Participation in other entities. 06010174000000 Other retained earnings accounts. 06010175000000 Net profit. 06010176000000 Net loss. 06010177000000 Total retained earnings.

Friday, February 2, 2024 OFFICIAL GAZETTE 407 06010178000000 Total controlling interest. 06010179000000 Non-controlling interest. 06010180000000 Total equity. 06010181000000 Total liability and equity. The attached notes are an integral part of this financial statement. Annex no. 2 consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 2- Income statement for the fiscal years included from January 1 to December 31 of 2023 and 2022 (amounts in pesos) Total 2023 Related parties 2023 Note: To fill out this annex, it is necessary to first capture the information from annex 5. Results from Services 06020000000000 Commissions and fees charged. 06020001000000 Commissions and fees paid. 06020002000000 Income from financial advisory. 06020003000000 Total result from services. Financial Margin from Intermediation 06020004000000 Profit from sales. Less: 06020005000000 Loss from sales. Plus: 06020006000000 Interest income. Less: 06020007000000 Interest expenses. Plus: less: 06020008000000 Result from valuation of financial instruments at fair value. 06020009000000 Net monetary position result (financial margin from intermediation). 06020010000000 Total financial margin from intermediation. 06020011000000 Other operating income (expenses). 06020012000000 Administration and promotion expenses. 06020013000000 Operating profit. 06020014000000 Operating loss. 06020015000000 Participation in the net result of other entities. 06020016000000 Profit before income tax. 06020017000000 Loss before income tax. Less: 06020018000000 ISR incurred. 06020019000000 Deferred ISR. 06020020000000 Others.

408 OFFICIAL GAZETTE Friday, February 2, 2024 06020021000000 Profit before discontinued operations. 06020022000000 Loss before discontinued operations. Plus: less: 06020023000000 Discontinued operations. 06020024000000 Net profit. 06020025000000 Net loss. 06020026000000 Comprehensive result. Net result attributable to: 06020027000000 Controlling interest. 06020028000000 Non-controlling interest. Comprehensive result attributable to: 06020029000000 Controlling interest. 06020030000000 Non-controlling interest. 06020031000000 Basic earnings per ordinary share. The attached notes are an integral part of this financial statement. Part II Data to provide Unrelated parties 2023 Total 2022 Related parties 2022 Unrelated parties 2022 Annex no. 3 consists of 17 columns and is divided into four parts. Part I Index Concept Data to provide 3- Statement of Changes in Equity for the fiscal years ended december 31, 2023 and 2022 (amounts in pesos) Capital contributed: share capital Capital contributed: contributions for future capital increases formalized in shareholders' meeting 06030000000000 (balance at December 31, 2021). 06030001000000 Retrospective adjustments for accounting changes. 06030002000000 Retrospective adjustments for error corrections. 06030003000000 Balance at ___ of _______ of ___adjusted. Owner Movements 06030004000000 Capital contributions. 06030005000000 Capital refunds. 06030006000000 Capitalization of other equity concepts. 06030007000000 Changes in controlling interest that do not imply loss of control. 06030008000000 Share subscription. 06030009000000 Profit capitalization. 06030010000000 Establishment of reserves.

Friday, February 2, 2024 OFFICIAL GAZETTE 409 06030011000000 Transfer of net result to result of previous fiscal years. 06030012000000 Dividend payment. 06030013000000 Others. 06030014000000 Total. Reserve Movements 06030015000000 Capital reserves. Comprehensive Result 06030016000000 Net profit. 06030017000000 Net loss. 06030018000000 Other comprehensive income. 06030019000000 Valuation of financial instruments to collect or sell. 06030020000000 Valuation of financial derivative instruments of cash flow hedging. 06030021000000 Income and expenses related to assets held for disposal. 06030022000000 Remedy for defined benefits to the employees. 06030023000000 Cumulative effect by conversion. 06030024000000 Result from holding non-monetary assets. 06030025000000 Participation in profit of other entities. 06030026000000 Others. 06030027000000 Total. 06030028000000 (balance at December 31, 2022). 06030029000000 Retrospective adjustments for accounting changes. 06030030000000 Retrospective adjustments for error corrections. 06030031000000 Balance at ___ of _______ of ___adjusted. Owner Movements 06030032000000 Capital contributions. 06030033000000 Capital refunds. 06030034000000 Capitalization of other equity concepts. 06030035000000 Changes in controlling interest that do not imply loss of control. 06030036000000 Share subscription. 06030037000000 Profit capitalization. 06030038000000 Establishment of reserves. 06030039000000 Transfer of net result to result of previous fiscal years. 06030040000000 Dividend payment. 06030041000000 Others. 06030042000000 Total.

410 DIARIO OFICIAL Friday, February 2, 2024 Reserve Movements 06030043000000 Capital reserves. Integral Result 06030044000000 Net income. 06030045000000 Net loss. 06030046000000 Other comprehensive income. 06030047000000 Valuation of financial instruments to collect or sell. 06030048000000 Valuation of cash flow hedging derivative financial instruments. 06030049000000 Income and expenses related to assets held for disposal. 06030050000000 Remedy of defined benefits to employees. 06030051000000 Accumulated effect from conversion. 06030052000000 Result from holding non-monetary assets. 06030053000000 Participation in profit of other entities. 06030054000000 Others. 06030055000000 Total. 06030056000000 (balance as of December 31, 2023). Part II Data to be provided Contributed capital: share premium Contributed capital: financial instruments qualifying as equity Contributed capital: subordinated bonds in circulation Retained earnings: other contributed capital accounts Retained earnings: capital reserves Part II Data to be provided Contributed capital: accumulated results Contributed capital: other comprehensive income Contributed capital: valuation of financial instruments to collect or sell Retained earnings: valuation of derivative financial instruments for cash flow hedging Retained earnings: income and expenses related to assets held for disposal Part III Data to be provided Retained earnings: remedy of defined benefits to employees Retained earnings: accumulated effect from conversion Retained earnings: result from holding non-monetary assets Retained earnings: participation in profit of other entities Retained earnings: other accounts of retained earnings

Friday, February 2, 2024 DIARIO OFICIAL 411 Part III Data to be provided Retained earnings: net income Retained earnings: net loss Total Participation of the Parent Non-controlling interest Total book capital Index Concept Data to be provided 4.- Statement of cash flows for the years ended december 31, 2023 and 2022 (figures in pesos) 2023 2022 06040000000000 Net income. 06040001000000 Net loss. Adjustments for items associated with investment activities 06040002000000 Impairment losses or effect of reversal of impairment associated with investment activities. 06040003000000 Depreciation of property, furniture and equipment 06040004000000 Amortization of intangible assets. 06040005000000 Losses or reversal of losses from impairment of long-term assets. 06040006000000 Participation in the net result of other entities 06040007000000 Other adjustments for items associated with investment activities. 06040008000000 Provisions. 06040009000000 Income taxes incurred and deferred. 06040010000000 Participation in the result of unconsolidated subsidiaries and associates. 06040011000000 Discontinued operations. 06040012000000 Other adjustments for items that do not involve cash flow. 06040013000000 Long-term assets held for sale or for distribution to owners. Adjustments for items associated with financing activities: 06040014000000 Interest associated with bank loans and from other entities. 06040015000000 Interest associated with financial instruments that qualify as liability. 06040016000000 Interest associated with financial instruments that qualify as equity. 06040017000000 Other interest. 06040018000000 Sum.

412 DIARIO OFICIAL Friday, February 2, 2024 Changes in operating items 06040019000000 Change in margin accounts (derivative financial instruments). 06040020000000 Change in investments in financial instruments (securities) (net). 06040021000000 Change in repo debtors (net). 06040022000000 Change in securities lending (asset). 06040023000000 Change in derivative financial instruments (asset). 06040024000000 Change in benefits to receive in securitization operations. 06040025000000 Change in other accounts receivable (net). 06040026000000 Change in other operating assets (net). 06040027000000 Change in exchange liabilities. 06040028000000 Change in bank loans and from other entities. 06040029000000 Change in repo creditors. 06040030000000 Change in securities lending (liability). 06040031000000 Change in collateral sold or pledged. 06040032000000 Change in derivative financial instruments (liability). 06040033000000 Change in obligations in securitization operations. 06040034000000 Change in subordinated obligations with characteristics of liability. 06040035000000 Change in other operating liabilities. 06040036000000 Change in hedging derivative financial instruments (of covered items related to operating activities). 06040037000000 Change in assets/liabilities for employee benefits. 06040038000000 Change in other accounts payable. 06040039000000 Change in other provisions. 06040040000000 Income tax refunds. 06040041000000 Income tax payments. 06040042000000 Other items related to changes in operating items. 06040043000000 Net cash flows from operating activities. Investment activities 06040044000000 Payments for long-term financial instruments. 06040045000000 Collections from long-term financial instruments. 06040046000000 Collections from acquisition of property, furniture and equipment. 06040047000000 Payments for disposal of property, furniture and equipment. 06040048000000 Payments for discontinued operations. 06040049000000 Collections from discontinued operations. 06040050000000 Collections from disposal of subsidiaries. 06040051000000 Payments for acquisition of subsidiaries. 06040052000000 Collections from disposal of associates, joint ventures and other permanent investments. 06040053000000 Payments for acquisition of associates, joint ventures and other permanent investments. 06040054000000 Collections of cash dividends from permanent investments. 06040055000000 Payments for acquisition of intangible assets. 06040056000000 Collections from disposal of intangible assets.

Friday, February 2, 2024 DIARIO OFICIAL 413 06040057000000 Collections from disposal of long-term assets available for sale. 06040058000000 Collections from disposal of other long-term assets. 06040059000000 Payments for acquisition of other long-term assets. 06040060000000 Collections associated with hedging derivative financial instruments (of covered items related to investment activities). 06040061000000 Payments associated with hedging derivative financial instruments (of covered items related to investment activities). 06040062000000 Other collections from investment activities. 06040063000000 Other payments from investment activities. 06040064000000 Other items related to investment activities. 06040065000000 Net cash flows from investment activities Financing activities 06040066000000 Collections from obtaining bank loans and from other entities. 06040067000000 Payments of bank loans and from other entities. 06040068000000 Payments of lease liability. 06040069000000 Collections from issuance of shares. 06040070000000 Payments for return of share capital. 06040071000000 Payments of cash dividends. 06040072000000 Payments associated with repurchase of own shares. 06040073000000 Collections from issuance of financial instruments that qualify as equity. 06040074000000 Payments associated with financial instruments that qualify as equity. 06040075000000 Collections from issuance of financial instruments that qualify as liability. 06040076000000 Payments associated with financial instruments that qualify as liability. 06040077000000 Payments for interest on lease liability. 06040078000000 Collections associated with hedging derivative financial instruments (of covered items related to financing activities). 06040079000000 Payments associated with hedging derivative financial instruments (of covered items related to financing activities). 06040080000000 Other collections from financing activities. 06040081000000 Other payments from financing activities. 06040082000000 Other items related to financing activities. 06040083000000 Net cash flows from financing activities. 06040084000000 Net increase or decrease in cash and cash equivalents. Effects from changes in the value of cash and cash equivalents 06040085000000 Effect from conversion due to using different exchange rates for the conversion of the initial balance, the final balance and of the cash flows. 06040086000000 Effect of variations in the exchange rate of cash and cash equivalents held or to be paid in foreign currency.

414 DIARIO OFICIAL Friday, February 2, 2024 06040087000000 Effect on cash and cash equivalent balances from changes in their value resulting from fluctuations in their fair value. 06040088000000 Inflation effects associated with the balances and cash flows of any of the entities that make up the consolidated economic entity under an inflationary economic environment. 06040089000000 Other effects from changes in the value of cash and cash equivalents. 06040090000000 Total effects from changes in the value of cash and cash equivalents. 06040091000000 Cash and cash equivalents at the beginning of the period. 06040092000000 Cash and cash equivalents at the end of the period. The attached notes are an integral part of this financial statement. Concept 4.1.- Notes to the financial statements Annex no. 5 consists of 12 columns and is divided into three parts. Part I Index Concept Data to be provided 5- Comparative analysis of the accounts of the income statement for the years ended december 31, 2023 and 2022 (figures in pesos) 2023 Related parts 2023 Commissions and Fees Charged 06050000000000 Purchase and sale of financial instruments. 06050001000000 Fiduciary activities. 06050002000000 Custody or administration of assets. Public Offers 06050003000000 Of securities registered in the RNV. 06050004000000 Of other securities. 06050005000000 Total of public offers. 06050006000000 Operations with gold and silver. 06050007000000 Financial intermediation. 06050008000000 Operations with investment funds. 06050009000000 Other commissions and fees charged. 06050010000000 Increase from updating of commissions and fees charged. 06050011000000 Total of commissions and fees charged. Commissions and Fees Paid 06050012000000 Purchase and sale of financial instruments. 06050013000000 Transfer of funds. 06050014000000 Received loans. 06050015000000 Debt placement.

Friday, February 2, 2024 DIARIO OFICIAL 415 06050016000000 Stock exchange. 06050017000000 Financial intermediaries. 06050018000000 Indeval. 06050019000000 Other commissions and fees paid. 06050020000000 Increase from updating of commissions and fees paid. 06050021000000 Total of commissions and fees paid. Income from Financial Advisory 06050022000000 Income from financial advisory. 06050023000000 Increase from updating of income from financial advisory. 06050024000000 Total of income from financial advisory. Gain from Purchase and Sale 06050025000000 Negotiable financial instruments. 06050026000000 Financial instruments to collect or sell. 06050027000000 Financial instruments to collect principal and interest (securities). 06050028000000 Titles held to maturity. 06050029000000 Derivative financial instruments for trading purposes. 06050030000000 Derivative financial instruments for hedging purposes. 06050031000000 Sale of received collateral. 06050032000000 Currencies. 06050033000000 Coinage precious metals. 06050034000000 Others. 06050035000000 Increase from updating of gain from purchase and sale. 06050036000000 Total of gain from purchase and sale. Loss from Purchase and Sale 06050037000000 Negotiable financial instruments. 06050038000000 Financial instruments to collect or sell. 06050039000000 Financial instruments to collect principal and interest (securities). 06050040000000 Titles held to maturity. 06050041000000 Derivative financial instruments for trading purposes. 06050042000000 Derivative financial instruments for hedging purposes. 06050043000000 Sale of received collateral. 06050044000000 Currencies. 06050045000000 Coinage precious metals. Transaction Costs 06050046000000 For purchase and sale of negotiable financial instruments 06050047000000 For purchase and sale of derivative financial instruments.

416 DIARIO OFICIAL Friday, February 2, 2024 06050048000000 Others. 06050049000000 Total of transaction costs. 06050050000000 Others. 06050051000000 Increase from updating of loss from purchase and sale. 06050052000000 Total of loss from purchase and sale. Interest Income Interest on cash and cash equivalents 06050053000000 Banks. 06050054000000 Highly liquid financial instruments. 06050055000000 Restricted cash and cash equivalents or pledged. 06050056000000 Others. 06050057000000 Total of interest on cash and cash equivalents. Interest and Returns in Favor From Margin Accounts 06050058000000 Cash. 06050059000000 Financial instruments. 06050060000000 Other assets. 06050061000000 Total of interest and returns in favor from margin accounts. Interest and returns in favor from collateral in OTC operations 06050062000000 Cash. 06050063000000 Financial instruments. 06050064000000 Other assets. 06050065000000 Total of interest and returns in favor from OTC collateral. Interest and returns in favor from investments in financial instruments 06050066000000 For negotiable financial instruments. 06050067000000 For financial instruments to collect or sell. 06050068000000 For financial instruments to collect principal and interest (securities). 06050069000000 For titles held to maturity. 06050070000000 Others. 06050071000000 Total of interest and returns in favor from investments in financial instruments. 06050072000000 Premiums and interest and returns in favor in repo operations. 06050073000000 Income from hedging operations. 06050074000000 Income from trading derivative financial instruments. 06050075000000 Premiums in favor in securities lending operations.

Friday, February 2, 2024 DIARIO OFICIAL 417 Premiums from debt placement 06050076000000 Exchange liabilities. 06050077000000 Financial instruments that qualify as liability. 06050078000000 Subordinated bonds. 06050079000000 Others. 06050080000000 Total of premiums from debt placement. 06050081000000 Dividends from instruments that qualify as equity financial instruments. Gain from Valuation 06050082000000 Gain from valuation changes. 06050083000000 Valuation of indexed instruments. 06050084000000 Valuation of UDIS items. 06050085000000 Others. 06050086000000 Total of gain from valuation. 06050087000000 Increase from updating of interest income. 06050088000000 Total of interest income. Interest Expenses 06050089000000 Interest on exchange liabilities. 06050090000000 Interest on bank loans and from other entities. 06050091000000 Interest, transaction costs and discounts for issuance of financial instruments that qualify as liability. Subordinated Bonds 06050092000000 Of mandatory conversion. 06050093000000 Of conversion by holder's decision. 06050094000000 Of conversion by issuer entity's decision. 06050095000000 Non-convertible. 06050096000000 Total of subordinated bonds. 06050097000000 Other issued titles. 06050098000000 Interest and returns for from collateral in OTC operations. 06050099000000 Premiums paid for early redemption of financial instruments that qualify as liability. 06050010000000 Premiums and interest and returns for in repo operations. 060500101000000 Expenses from hedging operations. 060500102000000 Expenses from trading derivative financial instruments. 060500103000000 Premiums for in securities lending operations. Discounts from debt placement 060500104000000 Exchange liabilities. 060500105000000 Subordinated bonds. 060500106000000 Others. 060500107000000 Total of discounts from debt placement. 060500108000000 Issuance expenses for debt placement.

418 DIARIO OFICIAL Friday, February 2, 2024 Loss from Valuation 060500109000000 Loss from valuation changes. 060500110000000 Valuation of indexed instruments. 060500111000000 Valuation of UDIS items. 060500112000000 Others. 060500113000000 Total of loss from valuation. 060500114000000 Interest on lease liabilities. 060500115000000 Financial effect of provisions. 060500116000000 Increase from updating of interest expenses. 060500117000000 Total of interest expenses. Result from valuation of financial instruments at fair value Result from valuation at fair value 060500118000000 Negotiable financial instruments. 060500119000000 Derivative financial instruments for trading purposes. 060500120000000 Derivative financial instruments for hedging purposes. 060500121000000 Valuation of the covered item. 060500122000000 Of titles available for sale in fair value hedges. 060500123000000 Sold collateral. 060500124000000 Others. 060500125000000 Total of result from valuation at fair value. Estimation of expected credit losses for investments in financial instruments 060500126000000 Financial instruments to collect or sell. 060500127000000 Financial instruments to collect principal and interest (securities). 060500128000000 Titles held to maturity. 060500129000000 Other derivatives. 060500130000000 Others. 060500131000000 Total of estimation of expected credit losses for investments in financial instruments. 060500132000000 Result from currency valuation. 060500133000000 Result from valuation of coinage precious metals. 060500134000000 Increase from updating of result from valuation at fair value. 060500135000000 Total of result from valuation at fair value. Result from net monetary position (net financial margin from intermediation) 060500136000000 Result from monetary position from positions that generate financial margin (debit balance).

Friday, February 2, 2024 DIARIO OFICIAL 419 060500137000000 Result from monetary position from positions that generate financial margin (credit balance). 060500138000000 Increase from updating of result from net monetary position (financial margin). 060500139000000 Total of result from net monetary position (net financial margin from intermediation). Other Operating Income (Expenses) Recoveries 06050014000000 Taxes. 060500141000000 Excess in benefits to receive in securitization operations. 060500142000000 Other recoveries. 060500143000000 Total of recoveries. 060500144000000 Financial cost for capitalizable lease. 060500145000000 Impacts on the estimation of expected credit losses. Losses 060500146000000 Labor relations and job security. 060500147000000 Fraud. 060500148000000 Claims. 060500149000000 Other losses. 06050015000000 Total of losses. Dividends from permanent investments 060500151000000 Dividends from other permanent investments. 060500152000000 Dividends from permanent investments in associates available for sale. 060500153000000 Total of dividends from permanent investments. 060500154000000 Fees to AMIB. 060500155000000 Donations. 060500156000000 Loss in custody and administration of assets. 060500157000000 Loss in trust operations. Loss from impairment or effect of reversal of impairment of other assets 060500158000000 Of real estate. 060500159000000 Of goodwill. 060500160000000 Of other permanent investments valued at cost. 060500161000000 Of other long-term assets. 060500162000000 Of other assets. 060500163000000 Total of loss from impairment or effect of reversal of impairment of other assets. 060500164000000 Interest for in financing for acquisition of assets. 060500165000000 Result in sale of property, furniture and equipment.

420 DIARIO OFICIAL Viernes 2 de febrero de 2024 06050166000000 Cancellation of the estimate for uncollectibility or difficult collection. 06050167000000 Cancellation of other liability accounts. 06050168000000 Interest in favor arising from loans to officials and employees. 06050169000000 Income from leasing. 06050170000000 Gain from valuation of benefits to be received in securitization operations. 06050171000000 Gain from valuation of the asset for administration of transferred assets. 06050172000000 Gain from valuation of the liability for administration of transferred assets. 06050173000000 Loss on sale of real estate, furniture, and equipment. 06050174000000 Loss from valuation of benefits to be received in securitization operations. 06050175000000 Loss from valuation of the asset for administration of transferred financial assets. 06050176000000 Loss from valuation of the liability for administration of transferred financial assets. 06050177000000 Result in benefits to be received in securitization operations. 06050178000000 Other items of operating income (expenses). 06050179000000 Result from monetary position arising from items not related to the financial margin. 06050180000000 Result from revaluation of items not related to the financial margin. 06050181000000 Increase from updating other operating income (expenses). 06050182000000 Total of other operating income (expenses). Administrative and Promotion Expenses 06050183000000 Short-term direct benefits. 06050184000000 Workers' participation in profits. 06050185000000 Other short-term direct benefits. Net Cost of the Period Derived from Long-Term Employee Benefits 06050186000000 Long-term direct benefits. 06050187000000 Deferred workers' participation in profits. 06050188000000 Estimate for non-recoverable deferred PTU. 06050189000000 Total net cost of the period derived from long-term employee benefits. Post-Employment Benefits 06050190000000 Pensions. 06050191000000 Seniority premium. 06050192000000 Other post-employment benefits. 06050193000000 Total post-employment benefits.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 421 Termination Benefits 06050194000000 Termination benefits for reasons other than restructuring. 06050195000000 Termination benefits due to restructuring. 06050196000000 Total termination benefits. 06050197000000 Total net cost of the period derived from employee benefits. Workers' Participation in Profits 06050198000000 Workers' participation in profits incurred. 06050199000000 Deferred workers' participation in profits. 06050200000000 Estimate for non-recoverable deferred PTU. 06050201000000 Total workers' participation in profits. 06050202000000 Wages, salaries, and benefits for workers with disabilities and/or elderly persons. 06050203000000 Professional fees. 06050204000000 Rents. 06050205000000 Promotion and advertising expenses. 06050206000000 Taxes and various duties. 06050207000000 Non-deductible expenses. 06050208000000 Technology expenses. 06050209000000 Depreciations. 06050210000000 Amortizations. 06050211000000 Loss from impairment or effect from reversal of impairment of real estate and other assets in use. 06050212000000 Telephones and communication expenses. 06050213000000 Inspection and surveillance fees CNBV. 06050214000000 Freight and handling paid to individuals. 06050215000000 Freight and handling paid to corporations. 06050216000000 Maintenance expenses. 06050217000000 Loss from uncollectible credits. 06050218000000 Restaurant consumption. 06050219000000 Loss from financial derivative operations. 06050220000000 Deduction for food aid for workers. 06050221000000 Use or temporary enjoyment of automobiles with rechargeable electric battery propulsion and electric automobiles with internal combustion engines or hydrogen-powered. 06050222000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 06050223000000 Other administrative and promotion expenses. 06050224000000 Increase from updating administrative and promotion expenses. 06050225000000 Total administrative and promotion expenses.

422 DIARIO OFICIAL Viernes 2 de febrero de 2024 Operating Result Participation in the Net Result of Other Entities 06050226000000 Results of the exercise of unconsolidated subsidiaries, associates, and joint ventures. 06050227000000 Dividends from permanent investments. 06050228000000 Valuation of available-for-sale permanent investments. 06050229000000 Adjustments associated with other permanent investments. 06050230000000 Impairment or effect from reversal of impairment of permanent investments. Result before Income Tax 06050231000000 Income tax incurred. 06050232000000 Deferred income tax. 06050233000000 Result of continuing operations. 06050234000000 Discontinued operations. 06050235000000 Net results. Other Comprehensive Income 06050236000000 Valuation of financial instruments to collect or sell. 06050237000000 Valuation of financial instruments derived from cash flow hedging. 06050238000000 Income and expenses related to assets held for disposal. 06050239000000 Remeasurement of defined benefits to employees. 06050240000000 Cumulative effect from translation. 06050241000000 Result from holding non-monetary assets. 06050242000000 Participation in other entities. 06050243000000 Comprehensive result. Part II Data to be provided Related Parties 2023 Unrelated Parties 2023 Related Parties 2022 Unrelated Parties 2022 Part III Data to be provided Accumulative or deductible for Income Tax: 2023 Accumulative or deductible for Income Tax: 2022 Non-accumulative or not subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2023 Non-accumulative or not subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2022

Viernes 2 de febrero de 2024 DIARIO OFICIAL 423 Annex no. 6 consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 6- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent for the fiscal year ended december 31, 2023 (figures in pesos) Taxable base Rate, tariff or quota Contributions owed by the taxpayer as the direct subject Income tax (ISR) 06060000000000 Income tax. 06060001000000 Other reductions of ISR. 06060002000000 ISR incurred in the exercise. 06060003000000 Amount pending applied in the exercise, from the fiscal stimulus for projects in research and development technology authorized in previous exercises. 06060004000000 Amount pending applied in the exercise, from the fiscal stimulus for investment projects in the production of national cinematography from previous exercises. 06060005000000 Amount pending applied in the exercise, from the fiscal stimulus for investment projects in the arts from previous exercises. 06060006000000 Stimulus for investment projects in the production of national cinematography. 06060007000000 Stimulus for investment projects in the arts. 06060008000000 Expenses and investments for Projects in research and technology development, applied in the 2023 exercise. 06060009000000 Expenses and investments for Projects in research and technology development, applied in the 2022 exercise. 06060010000000 Expenses and investments for Projects in research and technology development, applied in the 2021 exercise. 06060011000000 Expenses and investments for Projects in research and technology development, applied in the 2020 exercise. 06060012000000 Expenses and investments for Projects in research and technology development, applied in the 2019 exercise. 06060013000000 Expenses and investments for Projects in research and technology development, applied in the 2018 exercise. 06060014000000 Expenses and investments for Projects in research and technology development, applied in the 2017 exercise. 06060015000000 Expenses and investments for Projects in research and technology development, applied in the 2016 exercise. 06060016000000 Expenses and investments for Projects in research and technology development, applied in the 2015 exercise. 06060017000000 Expenses and investments for Projects in research and technology development, applied in the 2014 exercise. 06060018000000 Amount pending to be applied for Projects in research and technology development. 06060019000000 Stimulus for investment in projects and programs for high-performance sports. 06060020000000 Amount pending to be applied for investment in projects and programs for high-performance sports.

424 DIARIO OFICIAL Viernes 2 de febrero de 2024 06060021000000 Income obtained from government support. 06060022000000 Amount pending to be applied from the stimulus for investment in fixed feeding equipment for electric vehicles. 06060023000000 Amount of the fiscal stimulus for biodiesel and its mixtures. 06060024000000 Other stimuli. 06060025000000 Total of stimuli. 06060026000000 Provisional payments made to the Federation. 06060027000000 ISR withheld from the taxpayer. 06060028000000 Creditable ISR paid abroad. 06060029000000 Creditable ISR by dividends or profits distributed. 06060030000000 Other amounts owed. 06060031000000 Other amounts in favor. 06060032000000 Difference owed. 06060033000000 Difference in favor. 06060034000000 Income tax owed for the exercise. 06060035000000 Income tax paid in annual, normal, and complementary declarations. 06060036000000 Difference owed for the exercise. 06060037000000 Balance in favor for the exercise. Other Data 06060038000000 Income tax on income subject to preferential tax regimes. 06060039000000 Income tax on distributed dividends not originating from CUFIN or CUFINRE. 06060040000000 Income tax on distributed dividends originating from CUFINRE. Value Added Tax (VAT) 06060041000000 Value of acts or activities taxed at the rate of 16%. 06060042000000 Value of acts or activities taxed at the rate of 0%. 06060043000000 Sum of the value of taxed acts or activities. 06060044000000 Value of acts or activities for which payment is not required (exempt). 06060045000000 Total value of acts or activities. 06060046000000 Value of acts or activities not subject. 06060047000000 Sum of VAT incurred for the months of the exercise. 06060048000000 Sum of creditable VAT for the months of the exercise without including balances in favor. 06060049000000 Sum of compensations applied to VAT from other federal contributions in the months of the exercise. 06060050000000 Sum of credits of VAT balances in favor. 06060051000000 Sum of VAT returned in the months of the exercise. 06060052000000 Credit of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the LIVA). 06060053000000 Increase of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the LIVA).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 425 06060054000000 Reimbursement of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the LIVA). 06060055000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the purposes of article 29, fraction IV, item i) of the LIVA). Special Tax on Production and Services (IEPS) 06060056000000 Value of acts or activities taxed at the rate of 30% (games with bets and lotteries). 06060057000000 Sum of IEPS incurred for the months of the exercise. 06060058000000 Sum of compensations applied to IEPS from other federal contributions in the months of the exercise. 06060059000000 Biodiesel and its mixtures for the purposes of article 16, subsection A, fraction I of the LIF 2023. 06060060000000 Biodiesel and its mixtures for the purposes of article 16, subsection A, fraction IV of the LIF 2023. Tax on Foreign Trade 06060061000000 General import tax. 06060062000000 General export tax. 06060063000000 Total taxes on foreign trade. Social Security Contributions 06060064000000 Worker-employer quotas to IMSS. 06060065000000 Contributions to INFONAVIT. 06060066000000 Contributions to retirement insurance. Rights for services provided 06060067000000 National Banking and Securities Commission (CNBV). 06060068000000 The National Institute of Migration (INM)- visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Law of Rights). 06060069000000 The National Institute of Migration (INM)- migratory services (for the purposes of article 12 of the Federal Law of Rights). 06060070000000 Others specify concept. Contributions from which it is withholding agent: Income Tax (ISR) For payments to residents in the country 06060071000000 For salaries. 06060072000000 Fees at 35% for the purposes of article 96 of the LISR. 06060073000000 Prizes. 06060074000000 Fees at 10%.

426 DIARIO OFICIAL Viernes 2 de febrero de 2024 06060075000000 Leasing at 10%. 06060076000000 Alienation of other goods at 20%. 06060077000000 Interest at 0.08%, on the amount of capital. 06060078000000 Interest at 20%. 06060079000000 Alienation of shares. 06060080000000 Commissions. 06060081000000 Interest and exchange gain at 35%. 06060082000000 Capital financial derivative operations at 25%. 06060083000000 Debt financial derivative operations at 25%. 06060084000000 For dividends at 10%. 06060085000000 Others. 06060086000000 Total ISR withheld from residents in the country. For payments to residents abroad 06060087000000 Salaries at 15%. 06060088000000 Salaries at 30%. 06060089000000 Retirements, pensions, and other concepts at 15%. 06060090000000 Retirements, pensions, and other concepts at 30%. 06060091000000 Fees at 25%. 06060092000000 Royalties at 10%. 06060093000000 Royalties at 25%. 06060094000000 Royalties at 35%. 06060095000000 Technical assistance. 06060096000000 Mediations. 06060097000000 Real estate leasing. 06060098000000 Furniture leasing at 5%. 06060099000000 Furniture leasing at 25%. 06060100000000 Exchange of public debt for capital. 06060101000000 Financial leasing. 06060102000000 Prizes. 06060103000000 Tourism service of timesharing. 06060104000000 Interest at 4.9%. 06060105000000 Interest at 10%. 06060106000000 Interest at 15%. 06060107000000 Interest at 21%. 06060108000000 Interest at 35%. 06060109000000 Alienation of real estate. 06060110000000 Alienation of shares. 06060111000000 Capital financial derivative operations. 06060112000000 Debt financial derivative operations. 06060113000000 Construction of work, installation, maintenance or assembly on real estate. 06060114000000 Charter party contract. 06060115000000 Public, artistic, and sporting events. 06060116000000 For dividends at 10%. 06060117000000 Others. 06060118000000 Total ISR withheld from residents abroad.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 427 Value Added Tax (VAT) 06060119000000 Independent personal services provided by individuals. 06060120000000 Use or temporary enjoyment of goods lent or granted by individuals. 06060121000000 Land freight transport services provided by individuals or corporations. 06060122000000 Services provided by commissionaire individuals. 06060123000000 Acquisition, or use or temporary enjoyment of tangible goods, that are alienated or granted by residents abroad without permanent establishment in the country. 06060124000000 Others. 06060125000000 Total VAT withheld. Other withheld contributions 06060126000000 Special Tax on Production and Services withheld. 06060127000000 Others. Compensations made and returns obtained Compensations made during the exercise of balances in favor originating from: At historical value: 06060128000000 Value Added Tax. 06060129000000 Income Tax. 06060130000000 Other federal contributions. At updated value: 06060131000000 Value Added Tax. 06060132000000 Income Tax. 06060133000000 Other federal contributions. Compensations made during the exercise applied to: 06060134000000 Own Value Added Tax originating from own Value Added Tax. 06060135000000 Own Income Tax originating from own Income Tax. 06060136000000 Other federal contributions. Returns obtained in the exercise 06060137000000 Other federal contributions. From: 06060138000000 Value Added Tax. 06060139000000 Income Tax. 06060140000000 Other federal contributions.

428 DIARIO OFICIAL Viernes 2 de febrero de 2024 Part II Data to be provided Contribution determined by audit owed or in favor Contribution owed or balance in favor determined by the taxpayer Difference Uninvestigated non-material differences Concept 6.1.- Declaration Annex no. 9 consists of 14 columns and is divided into three parts. Part I Index Concept Data to be provided 7- List of contributions to pay by december 31, 2023 (figures in pesos) Amount corresponding to the fiscal year audited Amount originating from previous exercises Income tax incurred as the direct subject 06070000000000 Determined by the taxpayer (of the exercise). 06070001000000 Difference determined by the taxpayer (of the audited exercise). Provisional and/or definitive payments determined by the taxpayer for concept of: Income tax provisional payments own 06070002000000 Corresponding to the month of: Income tax for salaries and in general for the provision of a subordinate personal service in their capacity as withholding agent 06070003000000 Corresponding to the month of: Income tax for payment of fees in their capacity as withholding agent 06070004000000 Corresponding to the month of:

Viernes 2 de febrero de 2024 DIARIO OFICIAL 429 Income tax for payment of leases in their capacity as withholding agent 06070005000000 Corresponding to the month of: Income tax for payment of interest in their capacity as withholding agent 06070006000000 Corresponding to the month of: Income tax (other withholdings to residents in Mexico) in their capacity as withholding agent 06070007000000 Corresponding to the month of: Income tax on dividends as the direct subject 06070008000000 Corresponding to the month of: Income tax preferential tax regimes as the direct subject 06070009000000 Corresponding to the exercise of: Income tax for payments abroad in their capacity as withholding agent 06070010000000 Corresponding to the month of: Information determined by the contributor: Tax on assets as the direct subject 06070011000000 Corresponding to the exercise of: (specify the exercise) Value Added Tax incurred as the direct subject 06070012000000 Corresponding to the month of: Value Added Tax in their capacity as Withholding Agent 06070013000000 Corresponding to the month of:

430 DIARIO OFICIAL Viernes 2 de febrero de 2024 Special Tax on production and services incurred as the direct subject 06070014000000 Corresponding to the month of: Special Tax on production and services in their capacity as Withholding Agent 06070015000000 Corresponding to the month of: Tax on new automobiles 06070016000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 06070017000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 06070018000000 Corresponding to the bimester of: Contributions to retirement insurance 06070019000000 Corresponding to the bimester of: Local taxes 06070020000000 Corresponding to the month of: Payroll tax 06070021000000 Corresponding to the month of: Rights for services provided 06070022000000 The National Banking and Securities Commission (CNBV), corresponding to the month of: 06070023000000 The National Institute of Migration (INM)- visitor without permission to perform activities remunerated (for the purposes of article 8, fraction I of the Federal Law of Rights) corresponding to the month of: 06070024000000 The National Institute of Migration (INM) migratory services (for the purposes of article 12 of the Federal Law of Rights) corresponding to the month of: 06070025000000 Others specify concept and period to which it corresponds:

Viernes 2 de febrero de 2024 DIARIO OFICIAL 431 Other Contributions 06070026000000 Specify concept and period to which it corresponds: Differences not considered by the contributor in the audited fiscal year: 06070027000000 Difference determined by audit not considered by the contributor (of the audited exercise). Income tax provisional payments 06070028000000 Corresponding to the month of: Income tax withholdings to residents in Mexico 06070029000000 Corresponding to the month of: Income tax withholdings to residents in the foreign country 06070030000000 Corresponding to the month of: Income tax on dividends 06070031000000 Corresponding to the month of: Income tax preferential tax regimes as the direct subject 06070032000000 Corresponding to the exercise: Value Added Tax as the direct subject 06070033000000 Corresponding to the month of: Value Added Tax in their capacity as withholding agent 06070034000000 Corresponding to the month of: Special Tax on production and services as the direct subject 06070035000000 Corresponding to the month of:

432 OFFICIAL GAZETTE Friday, February 2, 2024 Special tax on production and services in its capacity as withholding agent 06070036000000 Corresponding to the month of: Tax on new automobiles 06070037000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 06070038000000 Corresponding to the month of: Contributions to the National Housing Fund for Workers 06070039000000 Corresponding to the two-month period of: Contribution to retirement insurance 06070040000000 Corresponding to the two-month period of: Local taxes 06070041000000 Corresponding to the month of: Fees 06070042000000 Corresponding to the fee Other contributions 06070043000000 Specify concept and period to which it corresponds: 06070044000000 Total Part II Data to provide Total of contributions to pay Amount of the contribution in dispute Date of payment Credit institution or SAT Number of the operation Part III Data to provide Payment in installments (data from the free document): number of folio Payment in installments (data from the free document): presentation date Payment in installments (data from the free document): receiving administration Authorization letter for payment in installments: number Authorization letter for payment in installments: date

Friday, February 2, 2024 OFFICIAL GAZETTE 433 Index Concept Data to provide 8- Reconciliation between the accounting and tax result for income tax purposes for the years ended december 31, 2023 and 2022 (amounts in pesos) 2023 2022 06080000000000 Net profit. 06080001000000 Net loss. Plus-minus: 06080002000000 Effect of inflation from NIF B-10. 06080003000000 Result from favorable monetary position. 06080004000000 Result from unfavorable monetary position 06080005000000 Historical net profit. 06080006000000 Historical net loss. Plus: 06080007000000 Non-accounting tax revenues. Plus: 06080008000000 Non-tax accounting deductions. Minus: 06080009000000 Tax deductions not accounting. Minus: 06080010000000 Accounting revenues not tax. 06080011000000 Tax loss before loss on disposal of shares. 06080012000000 Tax profit before loss on disposal of shares. 06080013000000 Loss on disposal of shares. 06080014000000 Tax loss before PTU paid in the year. 06080015000000 Tax profit before PTU paid in the year. Plus or minus 06080016000000 PTU paid in the year. 06080017000000 Tax loss of the year. 06080018000000 Tax profit of the year. 06080019000000 Additional deduction for first employment incentive of the year (for the purposes of article ninth, fraction XXXVII of the Transitional Provisions of the LISR for 2014). 06080020000000 Amortization of losses from previous years. 06080021000000 Fiscal result. Non-accounting tax revenues 06080022000000 Accumulable annual inflation adjustment. 06080023000000 Tax profit on disposal of real estate. 06080024000000 Tax profit on capital refund. 06080025000000 Tax profit on disposal of shares and/or intangibles. 06080026000000 Tax profit on disposal of securities. 06080027000000 Tax profit on disposal of furniture and equipment. 06080028000000 Late interest actually collected. 06080029000000 Customer advances.

434 OFFICIAL GAZETTE Friday, February 2, 2024 06080030000000 Fiscal exchange gain. 06080031000000 Tax profit in trusts. 06080032000000 Transfer pricing adjustment. 06080033000000 Other non-accounting tax revenues. 06080034000000 Total of non-accounting tax revenues. Non-tax accounting deductions 06080035000000 Income tax of legal entities. 06080036000000 Employee profit sharing. 06080037000000 Accounting depreciation. 06080038000000 Accounting loss on disposal of real estate. 06080039000000 Accounting loss on disposal of shares and/or intangibles. 06080040000000 Accounting loss on disposal of securities. 06080041000000 Fees and rents to natural persons not paid at close of the year. 06080042000000 Uncollectible accounts. 06080043000000 Loss in participation of subsidiaries. 06080044000000 Accrued interest exceeding market value and late paid or unpaid. 06080045000000 Non-deductible expenses. 06080046000000 Fines. 06080047000000 Accounting loss on disposal of furniture and equipment. 06080048000000 Accounting amortization. 06080049000000 Provisions. 06080050000000 Accounting exchange loss. 06080051000000 Estimates. 06080052000000 Depreciation of revaluation increase. 06080053000000 Loss from foreign currency operations. 06080054000000 Accrued or paid premiums. 06080055000000 Accounting loss on sale of securities. 06080056000000 Sanctions, indemnities and conventional penalties. 06080057000000 Accounting loss in trusts. 06080058000000 Accounting loss in joint ventures. 06080059000000 Proportion of payments that are exempt income for the worker. 06080060000000 Non-deductible transactions with related parties. 06080061000000 Other non-tax accounting deductions. 06080062000000 Total of non-tax accounting deductions. The non-deductible items are accounted for in: 06080063000000 General expenses. 06080064000000 Interest paid. 06080065000000 Loss on sale of securities. 06080066000000 Loss on sale of real estate. 06080067000000 Premiums paid. 06080068000000 Loss from foreign currency operations. 06080069000000 Sanctions, indemnities and conventional penalties.

Friday, February 2, 2024 OFFICIAL GAZETTE 435 Accounting depreciation is composed of: 06080070000000 General expenses. Non-accounting tax deductions 06080071000000 Deductible annual inflation adjustment. 06080072000000 Tax loss on disposal of real estate. 06080073000000 Tax depreciation. 06080074000000 Tax incentive for immediate deduction of investments. 06080075000000 Charges to provisions. 06080076000000 Charges to estimates. 06080077000000 Fees, rents and interest to natural persons that affected the result of the previous year paid in this one. 06080078000000 Late interest actually paid. 06080079000000 Loss from uncollectible credits. 06080080000000 Tax loss on disposal of furniture and equipment. 06080081000000 Tax loss on disposal of shares and/or intangibles. 06080082000000 Tax loss on disposal of securities. 06080083000000 Tax amortization. 06080084000000 Fiscal exchange loss. 06080085000000 Tax loss in trusts. 06080086000000 Additional deduction for donation of basic goods for human subsistence (article 1.3. of the Decree published in the DOF on December 26, 2013). 06080087000000 Deduction of the additional 25% amount of the salary (article 1.5. of the Decree published in the DOF on December 26, 2013 and article 186 of the LISR). 06080088000000 Tax incentive for hiring persons with disabilities and/or elderly. 06080089000000 Deduction of income tax withheld from persons with disabilities and/or elderly. 06080090000000 Transfer pricing adjustment. 06080091000000 Net interest from previous years. 06080092000000 Net interest of the year. 06080093000000 Write-offs. 06080094000000 Debt forgiveness. 06080095000000 Fraud. 06080096000000 Losses. 06080097000000 Other non-accounting tax deductions. 06080098000000 Total of non-accounting tax deductions. Non-tax accounting revenues 06080099000000 Revenues from dividends of residents in the country. 06080100000000 Accounting profit on disposal of real estate. 06080101000000 Accounting profit on disposal of shares and/or intangibles. 06080102000000 Accounting exchange gain. 06080103000000 Cancellation of estimates. 06080104000000 Cancellation of provisions. 06080105000000 Accrued late interest in favor collected or not.

436 OFFICIAL GAZETTE Friday, February 2, 2024 06080106000000 Profit in participation in subsidiaries. 06080107000000 Accumulated advance sales in the previous year and accrued in this one. 06080108000000 Accounting profit on disposal of securities. 06080109000000 Accounting profit on disposal of furniture and equipment. 06080110000000 Accounting profit in trusts. 06080111000000 Accounting profit in joint ventures. 06080112000000 Tax credits and their update. 06080113000000 Credit portfolio recovery. 06080114000000 Other non-tax accounting revenues. 06080115000000 Total of non-tax accounting revenues. Part II Data to provide Percentage in relation to the total of the current updated year (fiscal year) Percentage in relation to the total of the current updated year (previous fiscal year) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation Annex no. 9 consists of 16 columns and is divided into four parts. Part I Index Concept Data to provide 9- Financial derivative operations for the year ended december 31, 2023 (amounts in pesos) Number of tax identification or RFC Country of residence Note: Information from this annex is only captured when "Yes" has been noted in concept 06D057000", of the general data annex. Name of the counterparty 06090000000000 (specify). 06090001000000 Total. Part II Data to provide Number of contracts concluded Concept of financial derivative operations (for the purposes of article 16-A of the CFF) Type of financial derivative operations (for the purposes of article 20 of the LISR) Sum of notionals Part III Data to provide Type of market Name of market Percentage of cash settlement Percentage of physical settlement

Friday, February 2, 2024 OFFICIAL GAZETTE 437 Part IV Data to provide Profit by counterparty Loss by counterparty Net effect Proportion that represents of taxable revenues and/or authorized deductions Annex no. 10 consists of 11 columns and is divided into three parts. Part I Index Concept Data to provide 10- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico for the year ended december 31, 2023 (amounts in pesos) Number of tax identification Country of tax residence of the entity Note: Information from this annex is only captured when "Yes" has been noted in concept 06D058000, of the general data annex. Name, denomination or corporate name of the foreign subsidiary, associate or affiliate 06100000000000 (specify). 06100001000000 Total. Name, denomination or corporate name of the subsidiary, associate or affiliate in Mexico 06100002000000 (specify). 06100003000000 Total. Part II Data to provide Percentage of participation in the capital of the entity Amount of the investment Amount of profits (losses) of previous years in the percentage of participation Method of payment (fund transfer, capitalization of credits or debts, etc.)

438 OFFICIAL GAZETTE Friday, February 2, 2024 Part III Data to provide Amount of the profit (loss) of the year in the percentage of participation Value of the investment Date on which the capital contribution was made in its subsidiary Annex no. 11 consists of 15 columns and is divided into three parts. Part I Index Concept Data to provide 11- Partners or shareholders who had shares or partnership interests for the year ended december 31, 2023 (amounts in pesos) Number of tax identification or RFC Country of residence for tax purposes Name, denomination or corporate name of the partner or shareholder 06110000000000 (specify). 06110001000000 Total. Part II Data to provide Percentage of participation of the partner or shareholder in the year Holding period: from Holding period: to Amount of contributions that are not premium on subscription of shares Amount of capital withdrawals Part III Data to provide Amount of loans made Amount of loans received Percentage of interest rate agreed in case of loans received Destination of the loan Amount of premium on subscription of shares Method of payment (fund transfer, capitalization of credits or debts, etc.)

Friday, February 2, 2024 OFFICIAL GAZETTE 439 Annex no. 12 consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 12- Transactions with Related Parties for the year ended december 31, 2023 (amounts in pesos) Number of tax identification or RFC Type of operation Note: Information from this annex is only captured when "Yes" has been noted in concept 06D023000, of the general data annex. Income tax Denomination or corporate name of the related party Taxable revenues 06120000000000 (specify). 06120001000000 Total of taxable revenues. Authorized deductions 06120002000000 (specify). 06120003000000 Total of authorized deductions. Part II Data to provide In case that in the column Type of operation there has been selected any of the concepts of Other revenues or Other payments specify concept Country of residence Value of the operation and/or investment for tax purposes (even with zero value) Transfer pricing method applied The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the section denominated additional information that unique and valuable contributions are involved Part III Data to provide The operation is agreed as with independent parties in comparable operations (yes or no) Amount of taxpayer's tax adjustment so that the operation is considered agreed as with independent parties in comparable operations Were the values of acts or activities modified for VAT, or the VAT creditable (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023) (yes or no) Indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) Modified amount

440 OFFICIAL GAZETTE Friday, February 2, 2024 Index Concept Data to provide 13- Taxpayer information on its transactions with related parties for the year ended december 31, 2023 (amounts in pesos) Note: Information from this annex is only captured when "Yes" has been noted in concept 06D023000, of the general data annex. Business knowledge, general information Which is (are) the predominant activity(ies) of the taxpayer: 06130000000000 Granting of temporary use or enjoyment of goods. 06130001000000 Services. 06130002000000 (others specify). 06130003000000 The taxpayer is the owner of the assets it uses to carry out its predominant activity, which are registered in its accounting. 06130004000000 The taxpayer owns or uses intangible assets which are registered in its accounting. Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are registered in its accounting. 06130005000000 Field 1. 06130006000000 Field 2. 06130007000000 Field 3. 06130008000000 Field 4. 06130009000000 Field 5. 06130010000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which it grants use or enjoyment (see appendix VIII). 06130011000000 Field 1. 06130012000000 Field 2. 06130013000000 Field 3. 06130014000000 Field 4. 06130015000000 Field 5. 06130016000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is the owner and which it has registered in its accounting (see appendix VIII). 06130017000000 Field 1. 06130018000000 Field 2. 06130019000000 Field 3. 06130020000000 Field 4. 06130021000000 Field 5. 06130022000000 Value of the intangible asset registered in its accounting. 06130023000000 The taxpayer obtained an advance pricing agreement (APA) applied to the fiscal year.

Friday, February 2, 2024 OFFICIAL GAZETTE 441 06130024000000 Letter number. 06130025000000 Letter date. 06130026000000 Indicate if an advance pricing agreement (APA) is pending for the fiscal year. 06130027000000 Date of submission of the application. 06130028000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties. 06130029000000 Letter number. 06130030000000 Letter date. 06130031000000 It deducted in the year depreciations or amortizations coming from transactions with related parties effectuated in previous years. 06130032000000 The taxpayer has the supporting documentation for the purposes of article 76, fraction IX of the LISR (transfer pricing study(ies)). 06130033000000 The taxpayer submitted its informational declaration for its transactions with related parties (for the purposes of article 76, fraction X of the LISR). 06130034000000 Date of submission (last submitted). 06130035000000 The taxpayer has documentary evidence demonstrating compliance for the purposes of article 76, fraction XII of the LISR for its transactions with related parties. RFC of the persons who prepared the documentation demonstrating compliance for the purposes of article 76, fractions IX and XII of the LISR or who advised on its formulation Preparers 06130036000000 RFC or tax identification number 1. 06130037000000 RFC or tax identification number 2. 06130038000000 RFC or tax identification number 3. Advisors 06130039000000 RFC or tax identification number 1. 06130040000000 RFC or tax identification number 2. 06130041000000 RFC or tax identification number 3. RFC of the persons who advised tax-wise terms of Title VI of the CFF Tax advisors 06130042000000 RFC or tax identification number 1. 06130043000000 RFC or tax identification number 2. 06130044000000 RFC or tax identification number 3.

442 OFFICIAL GAZETTE Friday, February 2, 2024 Obligations in matters of transfer pricing 06130045000000 The figures reported in the informational declaration of transactions with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (for the purposes of article 76, fractions IX and X of the LISR). 06130046000000 In case of discrepancy, specify: 06130047000000 The figures reported in the informational declaration (for the purposes of article 76, fraction X of the LISR) are consistent with those stated in annex 12 of the audit report, both referring to transactions with related parties. 06130048000000 In case of discrepancy, specify: 06130049000000 The figures reported for transactions with related parties in the documentary evidence demonstrating compliance for the purposes of article 76, fraction XII of the LISR are consistent with those stated in annex 12 of the audit report. 06130050000000 In case of discrepancy, specify: 06130051000000 In some of the transactions analyzed in the various documentation of transfer pricing of the taxpayer, the examined party was chosen as the related party resident abroad. 06130052000000 Indicate the transactions carried out. 06130053000000 Amount of the transactions. 06130054000000 The taxpayer has in its possession all the information financial and tax of the related party that is necessary to corroborate the analysis and conclusions of the documentation of transfer pricing where said related party was chosen as the party to be examined. Transfer pricing adjustments 06130055000000 Did it make any adjustment in matters of transfer pricing so that the prices, amounts of consideration or profit margins of the transactions concluded with related parties are considered as agreed as they would be with or between independent parties in comparable operations. Note: in case that annex 12 is presented information in the column Amount of taxpayer's tax adjustment so that the operation is considered agreed as with independent parties in comparable operations answer the following (non-accounting tax effects): 06130056000000 The amount of the increase to taxable revenues for purposes of the LISR. 06130057000000 The amount of the increase to authorized deductions for purposes of the LISR, even by decreasing revenues. 06130058000000 The amount decreased from authorized deductions for purposes of the LISR. 06130059000000 Amount increased in the declarations presented by the fiscal year for taxes withheld on payments to abroad, as a consequence of transfer pricing adjustments. 06130060000000 Amount decreased in the declarations presented by the fiscal year for creditable VAT, as a consequence of transfer pricing adjustments.

Friday, February 2, 2024 OFFICIAL GAZETTE 443 06130061000000 Documentation is available to support the real adjustments made. 06130062000000 Modified the values of acts or activities for IEPS or the creditable IEPS (deductions) as a result of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023). 06130063000000 State the modified amount of acts or activities (RMF). 06130064000000 State the modified amount of creditable IEPS (RMF). 06130065000000 Met the requirements established in the current RMF to consider a transfer pricing adjustment that increased deductions as deductible. 06130066000000 In the case of voluntary adjustments, filed the notice for the modification of authorized deductions indicated in the RMF.

Interest with related parties considered as dividends 06130067000000 The taxpayer considered accrued interest as dividends for the purposes of Article 11, fraction II of the LISR. 06130068000000 Amount of interest considered as dividends.

Deductible and non-deductible expenses 06130069000000 Deducted expenses with related parties for the purposes of Article 28, fraction XXIII, third and penultimate paragraphs of the LISR. Note: If the answer to the previous item is affirmative, indicate in the annex titled "additional information" the documentation available to prove that the deductions are not part of structured agreements or hybrid mechanisms. 06130070000000 Indicate the amount of the deduction made. 06130071000000 Considered expenses with related parties as non-deductible for the purposes of Article 28, fraction XXIII of the LISR. 06130072000000 Indicate the amount of the expense considered non-deductible. 06130073000000 Deducted expenses with related parties for the purposes of Article 28, fraction XXIX, second paragraph of the LISR. 06130074000000 Indicate the amount of the deduction made. 06130075000000 Considered expenses with related parties as non-deductible for the purposes of Article 28, fraction XXIX, first paragraph of the LISR. 06130076000000 Indicate the amount of the expense considered non-deductible. 06130077000000 Considered interest as non-deductible for the purposes of Article 28, fraction XXXII of the LISR.

Expenses for reimbursements (at Cost) 06130078000000 Deducted expenses with related parties for cost reimbursements. If affirmative. 06130079000000 Has all supporting documentation, on the one hand, from the related party and, on the other hand, documentation issued by third parties independent of the related party with which it can be demonstrated that it is a cost reimbursement.

444 OFFICIAL GAZETTE Friday, February 2, 2024

Prorated expenses 06130080000000 Deducted expenses with related parties incurred abroad on a prorated basis. 06130081000000 Indicate the amount of the deduction for expenses incurred abroad on a prorated basis. 06130082000000 Quantify the benefit received or expected to be received from the prorated expense. 06130083000000 Complied with what is stated in rule 3.3.1.27. of the RMF for 2023.

Gains and/or losses from the alienation of shares 06130084000000 Obtained a gain and/or fiscal loss from carrying out an operation of alienation of shares with and among related parties. Note: If affirmative, indicate in the annex titled "additional information" the business reason for alienating the shares. 06130085000000 Indicate the value of the alienation price of the share package alienated. 06130086000000 Indicate the proven acquisition cost of the share package alienated. 06130087000000 Name of the issuer. 06130088000000 RFC or TAX id of the issuer. 06130089000000 Indicate the equity capital of the issuer. 06130090000000 Name of the acquirer. 06130091000000 RFC or TAX id of the acquirer. 06130092000000 Submitted to the tax authorities the study on the determination of the sale price of the shares in the terms of articles 179 and 180 of the LISR with the elements contained in subsection e) of fraction I of article 179 of the LISR (second paragraph of subsection b) which in turn corresponds to the fourth paragraph of fraction XVII of article 28 of the LISR). 06130093000000 Date of submission to the tax authorities of the study on the determination of the sale price of the shares. 06130094000000 Tax authority before which it was submitted. 06130095000000 Mention the business reason for alienating the shares. 06130096000000 Mention if the valuation of the alienation carried out was performed. 06130097000000 Has the supporting documentation of the valuation of the alienation carried out. If affirmative to the previous item, indicate the following: 06130098000000 Name of the appraiser. 06130099000000 RFC of the appraiser.

Derivative financial operations with related parties 06130100000000 Accumulated income from derivative financial operations. 06130101000000 Indicate the amount of the corresponding accumulation. 06130102000000 Carried out deductions related to derivative financial operations.

Friday, February 2, 2024 OFFICIAL GAZETTE 445 06130103000000 Indicate the amount of the corresponding deduction. 06130104000000 Obtained losses in derivative financial operations with related parties for the purposes of Article 28, fraction XIX of the LISR. 06130105000000 Indicate the corresponding amount. 06130106000000 Made payments of initial amounts for the right to acquire or sell goods, currencies, shares or other securities that did not trade on recognized markets for the purposes of Article 28, fraction XXIV of the LISR. 06130107000000 Indicate the corresponding amount. Insufficient capitalization: 06130108000000 Determined non-deductible interest for the purposes of Article 28, fraction XXVII of the LISR. 06130109000000 Annual average balance of all of the taxpayer's debts that accrued interest payable, determined for the purposes of Article 28, fraction XXVII of the LISR. 06130110000000 Equity capital at the beginning of the fiscal year determined for the purposes of Article 28, fraction XXVII of the LISR. 06130111000000 Equity capital at the end of the fiscal year determined for the purposes of Article 28, fraction XXVII of the LISR. 06130112000000 Average equity capital. 06130113000000 Average equity capital divided by three. 06130114000000 Annual average balance of the taxpayer's debts contracted with related parties residing abroad, determined for the purposes of Article 28, fraction XXVII of the LISR. 06130115000000 Non-deductible interest determined for the purposes of Article 28, fraction XXVII of the LISR. 06130116000000 Opted to consider as equity capital of the fiscal year the initial and final balances of the fiscal year of its capital contribution accounts, net fiscal profit and reinvested net fiscal profit.

Corresponding adjustments 06130117000000 Made during the fiscal year (in the fiscal year itself subject to review or for the purposes of previous years) any adjustment in transfer pricing matters as a result of applying what is stated in the transfer pricing documentation of any related party residing abroad. 06130118000000 If affirmative, indicate the amount thereof. 06130119000000 The adjusted fiscal year (1). 06130120000000 The adjusted fiscal year (2). 06130121000000 The adjusted fiscal year (3). 06130122000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the fiscal year itself subject to review or for the purposes of previous years) without complying with what is established in article 184 of the LISR. 06130123000000 If affirmative, indicate the amount thereof. 06130124000000 The adjusted fiscal year (1). 06130125000000 The adjusted fiscal year (2). 06130126000000 The adjusted fiscal year (3).

446 OFFICIAL GAZETTE Friday, February 2, 2024 06130127000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the fiscal year itself subject to review or for the purposes of previous years) as a result of operations with related parties residing in countries with which Mexico has not celebrated international treaties in tax matters and carried out by the authorities of said countries. 06130128000000 If affirmative, indicate the amount thereof. 06130129000000 The adjusted fiscal year (1). 06130130000000 The adjusted fiscal year (2). 06130131000000 The adjusted fiscal year (3).

Article 76-A of the LISR (2023) 06130132000000 Is obliged to present the informational declaration provided for in fraction I (master file of related parties). 06130133000000 Is obliged to present the informational declaration provided for in fraction II (local file of related parties). 06130134000000 Is obliged to present the informational declaration provided for in fraction III (country by country). If affirmative in this last case, specify the reason for the obligation: 06130135000000 By being a multinational controlling legal person (fraction III subsection a). 06130136000000 By being designated (fraction III, subsection b). Do you have knowledge if the multinational controlling legal person to which your company belongs is obliged to present directly or through a designated person, the following informational declarations of related parties: 06130137000000 Obligation to present the master declaration. 06130138000000 Obligation to present the country by country declaration.

Annual informational declarations of related parties of 2022 presented in 2023 (article 76-A of the LISR) 06130139000000 Presented on time and in due form the informational master declaration of related parties of the multinational business group of the fiscal year 2022. 06130140000000 Date of presentation (last presented). 06130141000000 Presented on time and in due form the informational local declaration of related parties of the fiscal year 2022. 06130142000000 Date of preparation of the information and transfer pricing documentation associated with the declaration. 06130143000000 Date of presentation (last presented). 06130144000000 Presented on time and in due form the informational country by country declaration of the multinational business group of the fiscal year 2022. 06130145000000 Date of presentation (last presented).

Non-binding criteria 06130146000000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria in matters of transfer pricing of fiscal and customs provisions. 06130147000000 Specify the number(s) of the criterion/criteria.

Friday, February 2, 2024 OFFICIAL GAZETTE 447 Index Concept Data to provide 14- Informative Data for the fiscal year ended december 31, 2023 (amounts in pesos) Amount Taxpayer Informative Data 06140000000000 Is authorized for notification by means of the tax mailbox. Taxpayer Informative Data as legal representative 06140001000000 Is a partner or shareholder of some taxpayers that represents. 06140002000000 Number of entities in which it participates as legal representative. Indicate the five main RFCs of the legal person(s) in which it participates as legal representative: 06140003000000 RFC 1. 06140004000000 RFC 2. 06140005000000 RFC 3. 06140006000000 RFC 4. 06140007000000 RFC 5. 06140008000000 Is legal representative of a resident abroad without permanent establishment in national territory. Indicate the five main names or trade names of the residents abroad: 06140009000000 Name 1. 06140010000000 Name 2. 06140011000000 Name 3. 06140012000000 Name 4. 06140013000000 Name 5. Workers' participation in profits 06140014000000 PTU generated during the fiscal year. 06140015000000 PTU not collected in the previous fiscal year. 06140016000000 PTU paid in the fiscal year. 06140017000000 Taxable income base for PTU. Figures at the end of the fiscal year Income tax 06140018000000 Authorized deductions for the purposes of income tax. 06140019000000 Profit coefficient to apply in the following fiscal year. 06140020000000 Income from dividends of persons residing in the country. 06140021000000 Income from dividends of persons residing abroad. 06140022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN. 06140023000000 Accumulable income from the gain derived from merger.

448 OFFICIAL GAZETTE Friday, February 2, 2024 06140024000000 Accumulable income from the gain derived from spin-off. 06140025000000 Accumulable income from the gain derived from capital reductions of societies residing abroad in which the taxpayer is a partner or shareholder. 06140026000000 Accumulable income from the gain derived from liquidation of societies residing abroad in which the taxpayer is a partner or shareholder. 06140027000000 Deducted loss derived from merger. 06140028000000 Deducted loss derived from spin-off. 06140029000000 Deducted loss derived from capital reduction. 06140030000000 Deducted loss derived from liquidation of societies. 06140031000000 Dividends paid coming from CUFIN and CUFINRE. 06140032000000 Dividends paid not coming from CUFIN nor from CUFINRE. 06140033000000 Total of accumulable income. 06140034000000 Balance of CUFIN determined for the purposes of Article 77, fifth paragraph of the LISR. 06140035000000 Total amount of payments that are exempt income for the worker. 06140036000000 Deductible amount at 47% (payments that are exempt income for the worker). 06140037000000 Deductible amount at 53% (payments that are exempt income for the worker).

Accounts and documents receivable and payable in foreign currency Accounts and documents receivable in foreign currency 06140038000000 Balance of accounts and documents receivable originated in foreign currency (pesos). Indicate the three main types of currency: 06140039000000 Field 1. 06140040000000 Field 2 06140041000000 Field 3. Indicate the three most important concepts that originated the balance: 06140042000000 (specify). 06140043000000 (specify). 06140044000000 (specify). 06140045000000 Indicate the amount of accounts and documents receivable in foreign currency that come from operations with related parties. Accounts and documents payable in foreign currency 06140046000000 Balance of accounts and documents payable originated in foreign currency (pesos). Indicate the three main types of currency: 06140047000000 Field 1. 06140048000000 Field 2. 06140049000000 Field 3.

Friday, February 2, 2024 OFFICIAL GAZETTE 449 Indicate the three most important concepts that originated the balance: 06140050000000 (specify). 06140051000000 (specify). 06140052000000 (specify). 06140053000000 Indicate the amount of accounts and documents payable in foreign currency that come from operations with related parties. Net fiscal profit account fiscal years 2014 to 2023 06140054000000 Initial balance of updated CUFIN. Plus: 06140055000000 Fiscal result of the fiscal year. Minus: 06140056000000 ISR (for the purposes of Article 9, first paragraph of the LISR). 06140057000000 Non-deductible items, except provisions and reserves (for the purposes of Article 28, fractions VIII and IX of the LISR). 06140058000000 Workers' participation in company profits paid in the fiscal year (for the purposes of Article 9, fraction I of the LISR). 06140059000000 Effect of income tax paid abroad for payment of dividends to the taxpayer (for the purposes of Article 77, fourth paragraph of the LISR). Equal to: 06140060000000 Positive result. 06140061000000 Negative result (difference for the purposes of Article 77, fifth paragraph of the LISR). Plus: 06140062000000 Initial balance of updated CUFIN. Plus: 06140063000000 Dividends collected. Minus: 06140064000000 Dividends paid. Other concepts specify: 06140065000000 (specify). 06140066000000 (specify). 06140067000000 (specify). 06140068000000 (specify). 06140069000000 (specify). 06140070000000 Total balance of CUFIN at the end of the current fiscal year updated from the fiscal years 2014 to 2023. Net fiscal profit account fiscal years 2001 to 2013 06140071000000 Initial balance of updated CUFIN. Plus: 06140072000000 Dividends collected. Minus: 06140073000000 Dividends paid.

450 OFFICIAL GAZETTE Friday, February 2, 2024 Plus: 06140074000000 Inflation adjustment. Other concepts specify 06140075000000 (specify). 06140076000000 (specify). 06140077000000 (specify). 06140078000000 (specify). 06140079000000 (specify). 06140080000000 Total balance of CUFIN at the end of the fiscal year updated from the fiscal years 2001 to 2013. Net fiscal profit account fiscal years prior to 2000 06140081000000 Initial balance of updated CUFIN. Plus: 06140082000000 Dividends collected. Minus: 06140083000000 Dividends paid. Plus: 06140084000000 Inflation adjustment. 06140085000000 Total balance of CUFIN at the end of the fiscal year updated from the fiscal years prior to 2000. Reinvested net fiscal profit account 06140086000000 Initial balance of updated CUFINRE. 06140087000000 Dividends paid. Plus: 06140088000000 Inflation adjustment. Other concepts specify. 06140089000000 (specify). 06140090000000 (specify). 06140091000000 (specify). 06140092000000 (specify). 06140093000000 (specify). 06140094000000 Total balance of CUFINRE at the end of the fiscal year updated. Updated balances (Income Tax) at the end of the fiscal year of: 06140095000000 Net fiscal profit account. 06140096000000 Reinvested net fiscal profit account. 06140097000000 Net fiscal profit account for investment in renewable energy. 06140098000000 Capital contribution account. 06140099000000 Tax on assets to recover from 10 years prior. 06140100000000 Fiscal losses from previous fiscal years.

Friday, February 2, 2024 OFFICIAL GAZETTE 451 Foreign trade 06140101000000 Customs declared value of definitive imports. 06140102000000 Customs declared value of definitive exports. Value Added Tax 06140103000000 VAT paid at customs during the fiscal year. 06140104000000 VAT charged by importation of acquired intangible goods. 06140105000000 VAT charged by importation of the use or enjoyment of intangible goods. 06140106000000 VAT charged by importation of services. 06140107000000 Creditable VAT by interest. 06140108000000 VAT credited by the importation of acquired intangible goods. 06140109000000 VAT credited by the importation of the use or enjoyment of intangible goods. 06140110000000 VAT credited by the importation of services. 06140111000000 Value of the acts or activities taxed at the 8% rate. 06140112000000 Total VAT of the acts or activities paid at the 8% rate. 06140113000000 Value of the acts or activities not subject. 06140114000000 Value of the acts or activities exempt. Special Tax on Production and Services 06140115000000 IEPS paid at customs during the fiscal year. 06140116000000 Biodiesel and its mixtures for the purposes of Article 16, Section A, fraction I of the LIF 2023. 06140117000000 Biodiesel and its mixtures for the purposes of Article 16, Section A, fraction IV of the LIF 2023. Financial consolidation information 06140118000000 Is a controlling entity in terms of the financial information accounting standard that the taxpayer applies. Note: In the case of an affirmative answer to the previous item, it must manifest information in the following two items: 06140119000000 Total consolidated sales or net income determined in accordance with the financial information accounting standard that the taxpayer applies. 06140120000000 Has subsidiaries in terms of the financial information accounting standard that the taxpayer applies abroad, or permanent establishments residing or located abroad. Alienation of shares 06140121000000 Carried out alienation of shares. 06140122000000 Date of the operation. 06140123000000 Type of alienation. 06140124000000 Other (specify).

452 OFFICIAL GAZETTE Friday, February 2, 2024 06140125000000 Name of the issuing company of the alienated shares. 06140126000000 Country of tax residence of the issuer. 06140127000000 RFC or id. 06140128000000 Number of shares alienated. 06140129000000 Indicate if it benefited from the treaties to avoid double taxation. 06140130000000 Sale price. 06140131000000 Fiscal cost of the shares or security. 06140132000000 Applied losses from alienation of shares. If affirmative indicate: 06140133000000 If at the end of the fiscal year in question, the taxpayer has pending fiscal losses from alienation of shares to apply. 06140134000000 Total amount of losses from alienation of shares at the end of the fiscal year. 06140135000000 Amount of the loss from alienation of shares determined. 06140136000000 Indicate if at the end of the fiscal year in question, the taxpayer has pending amounts to credit for the concept of ISR paid abroad for the purposes of Article 5 of the LISR. If affirmative indicate: 06140137000000 Pending amount to credit. 06140138000000 Concept by which the income tax was paid abroad.

Annex no. 15 consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 15- Operations carried out with residents abroad for the fiscal year ended december 31, 2023 (amounts in pesos) Tax identification number Type of operation Note: Only capture the information of this annex when "Yes" has been noted in concept 06D059000, of the general data annex. Income tax. Name or trade name. Accumulable income. 06150000000000 Specify. 06150001000000 Total of accumulable income. Authorized deductions. 06150002000000 Specify. 06150003000000 Total of authorized deductions. Part II Data to provide In case that in the column Type of operation, you have selected any of the concepts of Other income or Other payments, specify concept Country of residence Does Mexico have a broad agreement on the exchange of information with the country in the column above (yes or no) Amount of the operation

Friday, February 2, 2024 OFFICIAL GAZETTE 453 Part III Data to provide Indicate if it is a related party (yes or no) Did you withhold and pay for this operation (yes or no) ISR Rate for withholding determined by audit Part IV Data to provide ISR withheld paid Difference Did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no) Annex no. 16 consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 16- Investments for the year ended december 31, 2023 (figures in pesos) Value Of Investment Balance pending to deduct at the beginning of the year Fixed assets 06160000000000 Constructions. 06160001000000 Constructions in progress. 06160002000000 Properties considered historical. 06160003000000 Railways. 06160004000000 Furniture and office equipment. 06160005000000 Airplanes. 06160006000000 Ships. 06160007000000 Transport equipment: automobiles. 06160008000000 Transport equipment: automobiles with propulsion from rechargeable electric batteries and electric automobiles with internal combustion engine or driven by hydrogen. 06160009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion from rechargeable batteries. 06160010000000 Transport equipment (others). 06160011000000 Fixed feeding equipment for electric vehicles. 06160012000000 Computer equipment. 06160013000000 Dies, molds, matrices and tooling. 06160014000000 Telephone communications. 06160015000000 Satellite communications. 06160016000000 Lands (acquisition cost).

454 OFFICIAL GAZETTE Friday, February 2, 2024 06160017000000 Adaptation of facilities for people with disabilities. 06160018000000 Machinery and equipment for the generation of energy from renewable sources or from systems of efficient electricity cogeneration. 06160019000000 Machinery and equipment. 06160020000000 Oil pipelines, gas pipelines, terminals, and tanks of storage of hydrocarbons. 06160021000000 Investments made for exploration, recovery secondary and enhanced, and non-capitalizable maintenance (applicable to taxpayers of hydrocarbons). 06160022000000 Investments made for the development and exploitation of oil or natural gas fields (applicable to taxpayers of hydrocarbons). 06160023000000 Investments made in infrastructure of storage and transport (applicable to taxpayers of hydrocarbons). 06160024000000 Other fixed assets. 06160025000000 Sum of fixed assets. Deferred expenses and charges 06160026000000 Patents. 06160027000000 Registered trademarks. 06160028000000 Royalties. 06160029000000 Installation expenses. 06160030000000 Organization expenses. 06160031000000 Concessions. 06160032000000 Other deferred expenses and charges. 06160033000000 Sum of deferred expenses and charges. Expenditures in pre-operational periods 06160034000000 (specify). 06160035000000 Sum of pre-operational expenditures. 06160036000000 Total investments. Part II Data to provide Plus: MOI of acquisitions during the year Less: sales and/or write-offs in the year Less: deduction in the year Less: immediate deduction in the year Balance pending to deduct at the end of the year Annex no. 17 consists of 25 columns and is divided into six parts. Part I Index Concept Data to provide 17- Loans for the year ended december 31, 2023 (figures in pesos) Number of fiscal identification or RFC Balance outstanding of the loan on december 31 of 2022 Note: Only capture the information of this annex when "Yes" has been recorded in the concept 06D060000, of the general data annex.

Friday, February 2, 2024 OFFICIAL GAZETTE 455 Name, denomination or corporate name of the resident abroad Related parties 06170000000000 (specify). 06170001000000 Total of related parties. Unrelated parties 06170002000000 (specify). 06170003000000 Total of unrelated parties. Part II Data to provide Type of financing In case that in the column Type of financing you have selected the concept Other, specify concept: Were you the beneficiary effective of the interests (yes or no) Number of registry of the creditor resident in the foreign country before the SAT valid during the year audited Country of residence for tax purposes Part III Data to provide Type of currency Denomination of the interest rate Percentage of the interest rate Total amount of the interests paid and/or due Part IV Data to provide Rate of withholding of ISR ISR withheld in the year Validity of the loan from Validity of the loan to Part V Data to provide Balance outstanding at december 31 of 2023 Frequency of exigibility of the payment of interests In case that in the column "frequency of exigibility of the payment of interests" you have selected the concept Other, specify concept: Did you guarantee the loan (yes or no)

456 OFFICIAL GAZETTE Friday, February 2, 2024 Part VI Data to provide Total amount of the interests deducted in the year audited Destination of the capital taken in loan Did you make placements abroad (yes or no) Number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico Annex no. 18 consists of 13 columns and is divided into two parts. Part I Index Concept Data to provide 18- Integration of tax losses of previous years for the year ended december 31, 2023 (figures in pesos) 2023 2022 Note: Only capture the information of this annex when "Yes" has been recorded in the concept 06D027000, of the general data annex. 06180000000000 The applied loss comes totally or partially from a spin-off. 06180001000000 Indicate the RFC of the spun-off company. 06180002000000 Indicate the amount applied in the year, coming from the spin-off. Note: in case of successive spin-offs you must manifest through the annex called additional information of the audit report, information corresponding to the previous indices. 06180003000000 Original amount of the tax loss. 06180004000000 INPC of the last month of the year in which the tax loss was generated. 06180005000000 INPC of the first month of the second half of the year in which the tax loss was generated. 06180006000000 Update factor of the period. 06180007000000 Tax loss updated for the year in which it was generated. 06180008000000 INPC of the last month of the first half of the year in which the tax loss is applied or updated. 06180009000000 INPC of the month in which it was updated for the last time the tax loss. 06180010000000 Update factor of the period. 06180011000000 Tax loss updated in the year in which it is applied or updates. Note: the concepts of indices 06180008000000 to 06180011000000 must be repeated to update the tax losses occurred from 2013 to 2022, or applied in the years from 2014 to 2023.

Friday, February 2, 2024 OFFICIAL GAZETTE 457 06180012000000 Amount of the decrease in the tax loss in the year: Note: the concept of index 06180012000000 must be repeated as many times as necessary to indicate the year in which the tax losses are amortized, recording the amount applied in the column to which corresponds the tax loss. 06180013000000 Amount of the tax loss pending to apply. Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 2014 2013 Annex no. 19 consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 19- Operations subject to preferential tax regimes for the year ended december 31, 2023 (figures in pesos) Number of fiscal identification Country of fiscal residence Note: Only capture the information of this annex when "Yes" has been recorded in the concept 06D290000, of the general data annex. Name or Corporate Name Income 06190000000000 (specify). 06190001000000 Total income. Expenses 06190002000000 (specify). 06190003000000 Total expenses. Part II Data to provide Effective rate of the tax on income paid in the foreign country (less than 75% of what would be paid in Mexico) Type of currency of the country of fiscal residence Type of operation In case that in the column Type of operation, you have selected any of the concepts of Other income or Other payments, specify concept

458 OFFICIAL GAZETTE Friday, February 2, 2024 Part III Data to provide Amount total of the profits or tax losses in the shareholding Total of accumulable or taxable income in the year Direct participation or average daily participation of the taxpayer in the year (percentage): percentage Direct participation or average daily participation of the taxpayer in the year (percentage): amount Part IV Data to provide Contributions and refunds: total amount of the investments or contributions made during the year Contributions and refunds: total amount of capital refunds received during the year The accounting is at the disposal of the authority (yes or no) Do you have any interposed entity (yes or no) Part V Data to provide Data of the entity located in preferential tax regime: total of profits or tax losses of the year Data of the entity located in preferential tax regime: total of distributed profits in the year Data of the entity located in preferential tax regime: total amount of assets not subject to the business activity Data of the entity located in preferential tax regime: total amount of assets subject to the business activity Part VI Data to provide In the case of income generated in participation with other entities you have the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity that performs the entity in which it participates Operations with trust or with the entity or foreign legal figure transparent fiscally, indicate if the information is for the case of the income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure transparent fiscally, description of the object of the trust Trust or entity or foreign legal figure transparent fiscally: validity of

Friday, February 2, 2024 OFFICIAL GAZETTE 459 Part VII Data to provide Trust or entity or foreign legal figure transparent fiscally: validity at Character with which you participate in the trust or in the entity or foreign legal figure transparent fiscally Indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation Rate preferential by treaty Tax on income subject to REFIPRES Annex no. 20 consists of 22 columns and is divided into five parts. Part I Index Concept Data to provide 20- Deduction of net interest of the year (article 28, fraction XXXII of the LISR) for the year ended december 31, 2023 (figures in pesos) Amount of the accumulable income of the previous fiscal year of each of the persons members of the group or of each related party Number of fiscal identification or RFC of each of the persons members of the group or of each related party Name or Corporate Name 06200000000000 (specify). 06200001000000 Total. Part II Data to provide Amount of the accumulable income of the previous fiscal year of the taxpayer Total of accumulable income of the previous fiscal year of the taxpayer and of all the persons members of the group or of all the related parties Proportion of income Deduction limit of the taxpayer Total of interests accrued that derive from debts (deductible amounts) Part III Data to provide Net interest pending to deduct from previous years (applicable from the year 2021) Total of income by interests accumulated Net interest Profit (loss) tax Total of interests accrued that derive from debts (deductible amounts)

460 OFFICIAL GAZETTE Friday, February 2, 2024 Part IV Data to provide Total amount deducted of fixed assets Total amount deducted of delayed expenses Total amount deducted of delayed charges Total amount deducted of expenditures made in periods pre-operational Part V Data to provide Tax profit adjusted Limit net interest Non-deductible interests Are you located in any of the exceptions established that refers to article 28, fraction XXXII of the LISR (yes or no) The questionnaires indicated below contain information relative to the review effected by the registered public accountant on the financial statements of the taxpayer, which form part of the report on the review of the taxpayer's fiscal situation. Every question must be understood with respect to the fiscal year subject to review in those questions that do not apply to the taxpayer, as well as when at the criterion of the public accountant who answers the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, you can leave blank the row that corresponds, making the corresponding clarifications in the report on the review of the fiscal situation of the taxpayer, since if you do not do so, the SAT will understand that the taxpayer had the obligation questioned and did not comply with it. Index Concept Data to provide Comments Fiscal diagnosis questionnaire (public accountant review) for the year ended december 31, 2023 Audit procedures applied for the review of financial statements 06210000000000 Performed the evaluation of the internal control of the taxpayer. 06210001000000 In case of affirmative to the previous index, retains the evidence of the internal control evaluation in its working papers. 06210002000000 Detected weaknesses or deviations related to the structure of the internal control of the taxpayer with repercussion on its fiscal situation. Note: in case of affirmative describe the irregularities in the report on the review of the fiscal situation. 06210003000000 As a consequence of the performance of its work, proposed financial adjustments that affected the fiscal situation of the taxpayer.

Friday, February 2, 2024 OFFICIAL GAZETTE 461 06210004000000 As a consequence of the performance of its work found differences in immaterial items that can have fiscal repercussion. 06210005000000 In case of affirmative to the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected by the date of sending of the fiscal audit report the following: 06210006000000 Items that the taxpayer incorrectly deducted in the income tax. 06210007000000 Income that the taxpayer omitted in the income tax. 06210008000000 Acts or activities that the taxpayer omitted in the value added tax. 06210009000000 Improper credits made against the income tax. 06210010000000 Improper credits made against the value added tax. In case of negative, explain the reasons in the report on the review of the fiscal situation of the taxpayer. 06210011000000 In case of having detected in its audit any irregularity of those indicated in the indices 06210006000000 to 06210010000000, indicate if you revealed any qualification in the report on the review of the fiscal situation of the taxpayer. 06210012000000 In case of having answered affirmatively in the index 06210004000000, revealed such circumstance in the report on the review of the fiscal situation of the taxpayer. According to its audit tests, the scope to them and with the evidence it retains in its working papers, answer if you ensured that the taxpayer complied with the following: 06210013000000 The taxpayer received advice from an expert of the direction in fiscal matters. In case of affirmative indicate: 06210014000000 Evaluated the competence, capacity and objectivity of the expert of the direction in fiscal matters. 06210015000000 Obtained knowledge of the work of the expert. 06210016000000 Evaluated the adequacy of the work of the expert. 06210017000000 If the taxpayer obtained a document in writing. Income tax (ISR) Deductions (ISR) 06210018000000 In case that the taxpayer has not given compliance to what provided in indices 06D162000 to 06D167000 of the fiscal diagnosis, it was proposed that they become non-deductible the corresponding items. 06210019000000 In case of affirmative the taxpayer presented complementary declarations with reason of this review.

462 OFFICIAL GAZETTE Friday, February 2, 2024 Specific provisions (ISR) 06210020000000 In case that the taxpayer has not given compliance to what provided in indices 06D168000 to 06D197000 of the fiscal diagnosis, it was proposed that they become non-deductible the items related to deductions. 06210021000000 In case of affirmative, the taxpayer presented complementary declarations with reason of this review. Multiple information declaration 06210022000000 Verified the information contained in the annex information on payments and withholdings of ISR, IVA and IEPS (for the effects of article nine, fraction X of the transitory provisions of the LISR 2014). 06210023000000 Verified the information contained in the annex information on residents abroad, regarding residents abroad (for the effects of article nine, fraction X of the transitory provisions of the LISR 2014). 06210024000000 Verified the information contained in the annex information on residents abroad (for the effects of article 76, fraction VI of the LISR). 06210025000000 Verified the information contained in the annex of income subject to preferential tax regimes (for the effects of article 178 of the LISR). 06210026000000 Verified the information contained in the annex of operations carried out through trusts (for the effects of article 76, fraction XIII of the LISR). Preferential tax regimes 06210027000000 Verified the information contained in the annex of income subject to preferential tax regimes. Value added tax Acts or activities (IVA) 06210028000000 In case that the taxpayer has not given compliance to what provided in indices 06D306000 to 06D307000 of the fiscal diagnosis, proposed that they make the corresponding corrections. 06210029000000 In case of affirmative the taxpayer presented complementary declarations with reason of this review. Credit (IVA) 06210030000000 In case that the taxpayer has not given compliance to what provided in indices 06D308000 to 06D313000 of the fiscal diagnosis, proposed that they make the corresponding corrections in the credit. 06210031000000 In case of affirmative the taxpayer presented complementary declarations with reason of this review.

Friday, February 2, 2024 OFFICIAL GAZETTE 463 Index Concept Data to provide Questionnaire on matters of transfer pricing (public accountant review) for the year ended december 31, 2023 According to its audit tests, the scope to the same and with the evidence it retains in its working papers answer if you ensured that the taxpayer complied with the following: Insufficient capitalization (for the effects of article 28, fraction XXVII of the LISR) 06220000000000 Verified if the taxpayer gave compliance to what provided by the article 28, fraction XXVII of the LISR. 06220001000000 Detected any non-compliance to what provided by the article 28, fraction XXVIII of the LISR. 06220002000000 Amount of non-deductible interests by insufficient capitalization. In case of considering fiscal accounts for the calculation, indicate the amount of: 06220003000000 Capital contribution accounts. 06220004000000 Net tax profit and net profit reinvested. 06220005000000 In case of having observed that the responses of the taxpayer to the indices 06130108000000 and/or 06130115000000 of annex 13, were not correct and led to a fiscal non-compliance, indicated any qualification in its report on the review of the fiscal situation. 06220006000000 In addition of having answered affirmatively the index 06220005000000, indicated any qualification in its audit report. Supporting documentation of transfer prices (transfer pricing study) for operations with related parties resident abroad (for the effects of article 76, fraction IX, of the LISR) 06220007000000 Verified that the taxpayer formally complied with this fiscal obligation. 06220008000000 In case of non-compliance of the taxpayer it was considered as deductible the transactions with related parties that represented to him a cost or expense. 06220009000000 In case of non-compliance of the taxpayer to this fiscal obligation, mentioned such circumstance as a qualification in its report on the review of the fiscal situation. 06220010000000 In case of non-compliance of the taxpayer, mentioned such circumstance as a qualification in its audit report. Verified that the supporting documentation of transfer prices for the operations with related parties resident abroad (for the effects of article 76, fracture IX of the LISR), included the following: Note: the questions referred to in the indices 06220011000000 to 06220028000000 will only be answered when it has been answered that Yes in the row 06130032000000 of annex 13

464 DIARIO OFICIAL Viernes 2 de febrero de 2024 06220011000000 1) name, denomination or corporate name, domicile and tax residence, of the related parties with whom operations were carried out. 06220012000000 2) that all related parties were considered in accordance with the definition contained for the purposes of articles 179, fifth and sixth paragraphs of the Income Tax Law (LISR). 06220013000000 3) documentation demonstrating direct and indirect participation among the related parties. 06220014000000 4) information regarding the functions or activities for each type of operation evaluated. 06220015000000 5) information regarding the assets used in each type of operation evaluated. 06220016000000 6) information regarding the risks assumed in each type of operation evaluated. 06220017000000 7) information and documentation on operations with related parties and their amounts, for each related party and for each type of operation evaluated. 06220018000000 8) method applied in accordance with article 180 of the LISR for each type of operation evaluated. 06220019000000 9) information and documentation on comparable operations or companies for each type of operation evaluated. 06220020000000 10) it was identified in the accounting records that all operations with related parties residing abroad were properly recorded. 06220021000000 In the event that any of the points mentioned above have not been complied with, indicate whether you mentioned such circumstance in your report on the review of the taxpayer's tax situation. 06220022000000 In the event that any of the points mentioned above have not been complied with, indicate whether you mentioned such circumstance in your audit opinion. 06220023000000 Verified that in the supporting documentation for transfer pricing, it was concluded that the operations carried out with related parties residing abroad by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations. 06220024000000 In the event of a negative conclusion, indicate whether you revealed any qualification in the report on the review of the taxpayer's tax situation. 06220025000000 In the event of a negative conclusion in the supporting documentation, indicate whether you revealed any qualification in the audit opinion. 06220026000000 In the event that the transfer pricing supporting documentation suggested a transfer pricing adjustment that the taxpayer did not make, did you reveal any qualification in the report on the review of the taxpayer's tax situation? 06220027000000 In the event that the transfer pricing supporting documentation suggested a transfer pricing adjustment that the taxpayer did not make, did you reveal any qualification in the audit opinion? 06220028000000 In these latter cases, did the taxpayer consider as deductible the transactions with related parties that represented a cost or expense to it?

Informational Declaration of operations with related parties residing abroad (article 76, fraction X of the LISR) 06220029000000 Verified the timely presentation of the information on operations with related parties residing abroad, carried out during the immediate previous year (annex 9 of the DIM). 06220030000000 Verified if the figures reported in that declaration coincide with those stated in the documentation for the purposes of article 76, fraction IX of the LISR (transfer pricing study).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 465 06220031000000 Verified from a formal point of view the correct filling out of the information on operations with related parties residing abroad, carried out during the immediate previous year (annex 9 of the DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties residing abroad (for the purposes of article 76, fraction IX of the LISR). 06220032000000 In the event that errors were observed in the filling out, mentioned such circumstance as a qualification in your report on the review of the taxpayer's tax situation. In the negative, specify: 06220033000000 Did the taxpayer consider as deductible the transactions with related parties that represented a cost or expense to it? 06220034000000 In the event of non-compliance, mentioned such circumstance as a qualification in the report on the review of the taxpayer's tax situation. 06220035000000 In the event of non-compliance, mentioned such circumstance as a qualification in the audit opinion.

Annual informational declarations of related parties (article 76-A of the LISR) of 2022 presented in 2023 06220036000000 Verified the timely and proper presentation of the master information declaration of related parties of the multinational business group corresponding to the fiscal year 2022. 06220037000000 Verified the timely and proper presentation of the local information declaration of related parties corresponding to the fiscal year 2022. 06220038000000 Verified the timely and proper presentation of the country-by-country information declaration of the multinational business group corresponding to the fiscal year 2022. 06220039000000 In the event that errors were observed in the filling out of the annual informational declarations of related parties corresponding to the fiscal year 2022, mentioned such circumstance as a qualification in your report on the review of the taxpayer's tax situation.

Compliance with the obligation regarding operations with related parties (article 76, fraction XII of the LISR) 06220040000000 Verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations. 06220041000000 In the negative, did the taxpayer consider as deductible the transactions with related parties that represented a cost or expense to it? 06220042000000 In the event of a negative conclusion in the documentary evidence, indicate whether you revealed any qualification in the report on the review of the taxpayer's tax situation. 06220043000000 In the event of a negative conclusion in the documentary evidence, indicate whether you revealed any qualification in your audit opinion. 06220044000000 Verified in the documentary evidence referred to in index 06220040000000 the application of the transfer pricing methods established in article 180 of the LISR in the terms of the third paragraph of the cited article.

466 DIARIO OFICIAL Viernes 2 de febrero de 2024 06220045000000 In the event that they were not applied, indicate whether you revealed any qualification in the report on the review of the taxpayer's tax situation, or in your audit opinion.

Operations with related parties national reported 06220046000000 In the event that it was indicated that yes in index 06D023000 of the annex "general data", verified that the informational declaration for its operations with related parties residing abroad for the purposes of article 76, fraction X of the LISR, annex 9 of the DIM) includes operations with related parties residing in national territory.

Transfer pricing adjustments 06220047000000 Verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions, that all the requirements established in rule 3.9.1.3. RMF 2023 were met.

Interest considered as dividends (article 11 of the LISR) 06220048000000 In the event that it was observed that the taxpayer's responses to indices 06130067000000 and/or 06130068000000 of annex 13 were not correct and led to a tax non-compliance, indicated any qualification in your report on the review of the taxpayer's tax situation, or in your audit opinion.

Transfer pricing methodology (article 180 of the LISR) per transaction with related parties * 06220049000000 Verified that in the transfer pricing supporting documentation, there is evidence that it was attempted to apply first the uncontrolled comparable price method (for the purposes of article 180, fraction I of the LISR) for each of its transactions with related parties that were validated in its transfer pricing studies. 06220050000000 Observed any formal inconsistency, on the part of the taxpayer, in the responses of the taxpayer's information on its operations with related parties. 06220051000000 In the affirmative, revealed any qualification in the report on the review of the taxpayer's tax situation, or in the audit opinion.

D Guide format for the presentation of the fiscal audit opinion of financial statements, applicable to Holding Companies of Financial Groups, for the fiscal year of 2023 Index Concept Data to provide Identification Data. Taxpayer: 05A000000 RFC: 05A001000 Denomination or corporate name:

Viernes 2 de febrero de 2024 DIARIO OFICIAL 467 Tax domicile: 05A002000 Federal entity: 05A003000 Borough or municipality: 05A004000 Colony or locality: 05A005000 Postal code: 05A006000 Street, exterior and interior number: 05A007000 City or population: 05A008000 Telephone: 05A009000 Email: 05A010000 Name of the economic group to which it belongs: 05A011000 Activity key for tax purposes: Taxpayer's Declaration: I declare that the information provided in this document, reflects the real operations that I carried out during the year, which are registered in accounting and are covered with supporting documentation. 05A012000 Name of the taxpayer: Index Concept Data to provide Public Accountant: 05B000000 RFC: 05B001000 Name: (paternal surname, maternal surname, first name(s)) 05B002000 CURP: 05B003000 Registration number: Tax domicile: 05B004000 Federal entity: 05B005000 Borough or municipality: 05B006000 Colony or locality: 05B007000 Postal code: 05B008000 Street, exterior and interior number: 05B009000 City or population: 05B010000 Telephone of the CPA or firm: 05B011000 Email: 05B012000 Email of the CPA's tax mailbox: 05B013000 College to which it belongs: 05B014000 Name of the firm: 05B015000 RFC of the firm: 05B016000 Registration number of the firm: Declaration of the public accountant who audited: I declare that the information provided by the cited taxpayer, is contained in books, records, documents and declarations in the possession of the own taxpayer, which I examined, as I state in the report of the independent auditor and in the report on the review of the taxpayer's tax situation that I attach. 05B017000 Name of the public accountant who audited: Index Concept Data to provide Legal Representative: 05C000000 RFC: 05C001000 Name: (paternal surname, maternal surname, first name(s))

468 DIARIO OFICIAL Viernes 2 de febrero de 2024 05C002000 National: 05C003000 Foreigner: 05C004000 CURP: Tax domicile: 05C005000 Federal entity: 05C006000 Borough or municipality: 05C007000 Colony or locality: 05C008000 Postal code: 05C009000 Street, exterior and interior number: 05C010000 City or population: 05C011000 Telephone: 05C012000 Email: 05C013000 Deed number: 05C014000 Notary number: 05C015000 Entity in which the notary is located: 05C016000 Date of power of attorney: 05C017000 Date of appointment: Declaration of the legal representative: I declare that the information provided in this document, reflects the real operations that my represented party carried out during the year, which are registered in accounting and are covered with supporting documentation. 05C018000 Name of the legal representative: Index Concept Data to provide General Data 05D000000 Competent authority: 05D001000 Administration: 05D002000 Obligated or Optional. 05D003000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 05D004000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 05D005000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF). 05D006000 In the negative in all questions of indices 05D003000, 05D004000 and 05D005000 above, mention the reason why it presents the audit opinion. 05D007000 Is part of a partnership in participation. 05D008000 First audit. 05D009000 It is a company specialized in the investment in assets of energy, electricity and infrastructure. 05D010000 Special taxpayer type. 05D011000 Affiliate company. 05D012000 Subsidiary company. 05D013000 Start date of the fiscal year. 05D014000 End date of the fiscal year. 05D015000 Start date of the previous fiscal year. 05D016000 End date of the previous fiscal year. 05D017000 Type of opinion.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 469 Indicate the RFC of the person(s) natural or legal that advised the taxpayer: 05D018000 RFC 1. 05D019000 RFC 2. 05D020000 RFC 3. 05D021000 RFC 4. 05D022000 RFC 5. Tax Effects 05D023000 Carried out operations with related parties. 05D024000 If your answer was affirmative in the previous index (must fill out annexes 12 and 13). 05D025000 Carried out operations with national related parties: 05D026000 Carried out operations with foreign related parties. 05D027000 It is a fiscally transparent foreign entity and/or a foreign legal figure: 05D028000 In the year, it decreased pending tax losses from previous years to apply for the purposes of article 9, fraction II of the LISR (in the affirmative must fill out annex 18). Other aspects 05D029000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 05D030000 Specify the number(s) of criterion/criteria. 05D031000 Obtained any resolution from the SAT or SHCP that affected its tax situation during the year. In the affirmative to the previous index indicate the following: 05D032000 It is: 05D033000 The requirements established in the resolution were met (authorization or consultation). 05D034000 Official number 1. 05D035000 Date of official number 1. 05D036000 Official number 2. 05D037000 Date of official number 2. 05D038000 Official number 3. 05D039000 Date of official number 3. 05D040000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU). In the affirmative to the previous index, indicate the number and date of the resolution: 05D041000 Resolution number 1. 05D042000 Date of resolution 1. 05D043000 Resolution number 2. 05D044000 Date of resolution 2. 05D045000 Resolution number 3. 05D046000 Date of resolution 3. 05D047000 Has filed any means of defense against tax provisions.

470 DIARIO OFICIAL Viernes 2 de febrero de 2024 In the affirmative to the previous index, clarify through the annex called additional information, the tax provision contested, the means of defense filed as well as the status of the means of defense filed at the close of the year. 05D048000 Date of sending the multiple informational declaration (normal). 05D049000 Date of sending the multiple informational declaration (last complementary). 05D050000 Is obliged to reveal for the fiscal year, reportable schemes. In the affirmative to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme. 05D051000 Identification number (field 1). 05D052000 Identification number (field 2). 05D053000 Identification number (field 3). 05D054000 Identification number (field 4). 05D055000 Identification number (field 5). 05D056000 Date of presentation of the normal informational declaration 05D057000 Date of presentation of the informational declaration (last complementary). Operations with residents abroad 05D058000 Celebrated financial derivative operations that had tax effects during the year in the income tax (in the affirmative must fill out annex 9). 05D059000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (in the affirmative must fill out annex 10). 05D060000 Carried out operations with residents abroad (in the affirmative must fill out annex 15). 05D061000 Obtained loans during the year (in the affirmative must fill out annex 17). Tax diagnosis of the taxpayer General tax aspects 05D062000 Has had changes in denomination or corporate name during the audited fiscal year. 05D063000 In the affirmative to the previous index, has the notices of change of denomination or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), also specify the RFC and previous names. 05D064000 (specify previous name). 05D065000 (specify previous name). 05D066000 (specify previous name). 05D067000 (specify previous name). 05D068000 (specify previous name). 05D069000 Has had changes in tax domicile during the audited fiscal year.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 471 05D070000 In the affirmative to the previous index, has all notices of change of tax domicile (for the purposes of article 29, fraction IV of the RCFF). 05D071000 Has updated economic activities and obligations during the audited fiscal year. 05D072000 In the affirmative to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF). 05D073000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premises or establishment that is used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 05D074000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 05D075000 Indicate if in the fiscal year its shareholders, shares or equivalent were sold by the taxpayer, if the same complied for the purposes of article 26, fraction XI of the CFF. Note: in the affirmative to the previous index, describe how it complied and with what documentation it accredits it, through the annex called additional information of the audit opinion. 05D076000 Has shareholders residing in the country. 05D077000 In the affirmative, to the previous index, are registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 05D078000 Indicate if it identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed. 05D079000 Indicate if it verified that the operations with that client or supplier were not given tax effect for the purposes of article 69-B of the CFF. 05D080000 Has employees. In the affirmative to the question of the previous index indicate: 05D081000 Number of workers. 05D082000 Total ISR withheld and paid on salaries. 05D083000 Total ISR withheld and paid on assimilated to salaries. 05D084000 Employment subsidy delivered in cash to workers in the year. 05D085000 Total income from salaries and wages and assimilated concepts. 05D086000 Total exempt income from salaries and wages. 05D087000 Created a reserve for pension or retirement fund for personnel or made changes to said fund LISR (for the purposes of article 29 of the LISR and article 65 of the RLISR). 05D088000 In the negative to the question of index 05D080000 has any personnel service contract (outsourcing). In the event of having any personnel service contract (outsourcing), indicate the RFC and name of the society(ies) that provide(s) the personnel services (outsourcing). 05D089000 (specify outsourcing society name). 05D090000 (specify outsourcing society name). 05D091000 (specify outsourcing society name). 05D092000 (specify outsourcing society name). 05D093000 (specify outsourcing society name). 05D094000 Obtained loss from the alienation of accounts and documents for receivables in the year. 05D095000 The accounts and documents for receivables in the year were ceded as part of a restructuring or payment of dividends or profits. 05D096000 Amount of VAT that originated said operation.

472 DIARIO OFICIAL Viernes 2 de febrero de 2024 Electronic Accounting 05D097000 Kept accounting for the purposes of Article 28 of the CFF, Articles 33 and 34 of the RCFF, and Article 32, fraction I of the LIVA. 05D098000 The supporting documentation for the records or entries is available at its fiscal domicile (for the purposes of Article 28, fraction III of the CFF). Note: in case of a negative response to the previous index, indicate the address where the supporting documentation for the records or entries is kept, through the annex titled additional information of the audit report. For VAT purposes, indicate the following: 05D099000 In the case of commission agents, it separated in its accounting and records the operations carried out on its own account from those carried out on behalf of the principal (for the purposes of Article 32, fraction II of the LIVA and Article 35 of the RLIVA). 05D100000 Issued and delivered fiscal receipts (for the purposes of Article 32, fraction III of the LIVA and Articles 20 and 74 of the RLIVA). 05D101000 Issued fiscal receipts for the withholding of the tax that is carried out in the cases provided for in Article 1-A of the LIVA (Article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 05D102000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom it withheld taxes (Article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2023). 05D103000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, crediting, and transfer of the value added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value added tax was transferred or was transferred to it, including activities for which it was not obligated to pay (for the purposes of Article 32, fraction VIII of the LIVA, as well as the applicable rules of the RMF for 2023). It has the following updated books: 05D104000 Journal. 05D105000 Ledger. 05D106000 Minutes of meetings of partners or shareholders. 05D107000 Partners or shareholders. Income Tax (ISR) 05D108000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of Article 24 of the LISR). 05D109000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of Article 69-B Bis of the CFF). 05D110000 The taxpayer's shares related to the restructuring referred to in the previous index, remained in the restructured group during the audited fiscal year.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 473 05D111000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 05D112000 Recognized or reported said income. Note in case of a negative response to the previous index, indicate the reason through the annex titled additional information of the audit report. 05D113000 The taxpayer changed its business model. It complied with the following tax obligations: 05D114000 Issue receipts for the activities carried out and keep the files (for the purposes of Article 76, fractions II and XVII of the LISR). 05D115000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in accordance with Title V of the LISR and the withheld tax (for the purposes of Article 76, fraction III of the LISR). 05D116000 Keep a record of the operations carried out with securities issued in series (for the purposes of Article 76, fraction VIII of the LISR and Article 111 of the RLISR). 05D117000 Make payments of dividends or profits with a non-negotiable named check issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of Article 76, fraction XI, subsection a) of the LISR). 05D118000 File on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the purposes of Article 76, fraction XIII of the LISR). 05D119000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt in which its amount, the withheld ISR, is indicated, in which it is indicated whether the dividends come from any specific account or record (for the purposes of Article 76, fraction XI, subsection b) of the LISR). 05D120000 Inform the tax authorities as indicated by the tax provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of Article 76, fraction XV of the LISR). 05D121000 Inform the tax authorities about loans, contributions for future capital increases, or capital increases that they receive in cash, in national or foreign currency, greater than $600,000.00. (for the purposes of Article 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2023). 05D122000 Obtained tax refunds from the authority and that generated interest. 05D123000 In case of affirmative response, accumulated income from interest paid by the tax authority. 05D124000 File on time and in the proper manner the obligation provided for in Article 55, fraction I of the LISR. 05D125000 File on time and in the proper manner the obligation provided for in Article 55, fraction II of the LISR. 05D126000 Withhold and pay the additional ISR at a rate of 10% on distributed dividends or profits (for the purposes of Article 140, second paragraph of the LISR).

474 DIARIO OFICIAL Viernes 2 de febrero de 2024 (ISR) Obtained income from 05D127000 Indicate if it alienated shares or intangibles during the fiscal year. In case of affirmative response to the previous index, indicate the following: 05D128000 Name of buyer 1. 05D129000 Is a related party. 05D130000 Name of buyer 2. 05D131000 Is a related party. 05D132000 Name of buyer 3. 05D133000 Is a related party. 05D134000 Name of buyer 4. 05D135000 Is a related party. 05D136000 Name of buyer 5. 05D137000 Is a related party. 05D138000 Total income from sale of shares. 05D139000 Total income from sale of intangibles. 05D140000 Total average cost of alienated shares. 05D141000 Total amount of the original adjusted investment. 05D142000 It made withholding. 05D143000 Amount of the payment for the operation. 05D144000 In case of having a tax loss in the alienation of shares, it filed a notice within ten days following the date of the operation. 05D145000 Amount of pending tax loss to be amortized from the alienation of shares and other securities whose yield is not interest for the purposes of Article 8 of the LISR. 05D146000 Deductible amount from financial derivative operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 05D147000 Indicate if it transmitted monetary assets by more than 51%. 05D148000 Indicate if it carried out a refund or reduction of shares. 05D149000 Indicate if it refunded share subscription premium. 05D150000 Amount of the refund or capital reduction carried out. 05D151000 Income tax for the purposes of Article 78, fraction I of the LISR. 05D152000 Income tax for the purposes of Article 78, fraction II of the LISR. 05D153000 Indicate if it carried out a refund or reduction of shares derived from the absorption of financial losses. Deductions (ISR) It met the following tax requirements in its deductions: 05D154000 In the case of fees or gratuities to administrators, commissioners, directors, general managers, or members of the board of directors, supervisory, advisory, or of any other kind, the requirements to which they are subject were met (for the purposes of Article 27, fraction IX of the LISR).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 475 05D155000 In the cases of technical assistance, technology transfer, or royalties, it was proven that the person who provided the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of Article 27, fraction X of the LISR). 05D156000 It was proven that the acquisition cost or the interest derived from received credits correspond to market rates and when they exceeded, the excess was considered non-deductible (for the purposes of Article 27, fraction XIII of the LISR). 05D157000 In the case of per diems or travel expenses, it was verified that the requirements for the purposes of Article 28, fraction V of the LISR were met. 05D158000 In the case of loss from the alienation of shares and other securities, as well as financial losses derived from capital financial derivatives referred to shares or share indices, the established requirements for their deduction were met (Articles 28, fraction XVII and 103, last paragraph, 121, last paragraph and 122 of the LISR and 206 of the LISR regulations, as well as with the applicable rules of the Miscellaneous Fiscal Resolution for 2023). 05D159000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, it complied with the established requirements for their deduction (for the purposes of Article 28, fraction XIII of the LISR and 60 of the RLISR). 05D160000 It carried out financial derivative operations (for the purposes of Article 20 of the LISR). In case of affirmative response to the previous index, indicate the following: 05D161000 They were carried out for the purposes of: 05D162000 In case of affirmative response, accumulated income from financial derivative operations. 05D163000 Indicate the amount of the corresponding accumulation. 05D164000 It made deductions related to financial derivative operations. 05D165000 In case of affirmative response, indicate the amount of the corresponding deduction. 05D166000 It obtained losses in financial derivative operations with related parties for the purposes of Article 28, fraction XIX of the Law. 05D167000 In case of affirmative response, indicate the corresponding amount. Specific Provisions (ISR) 05D168000 It reduced its social capital. 05D169000 In case of affirmative response to the previous index, indicate if the distributable profit was determined in accordance with Article 78 of the LISR. 05D170000 The CUCA, and the capital contributions, coincide with the bank statement linked to the accounting, and the minutes of the assembly. 05D171000 The balance of the net fiscal profit account coincides with the declarations of the fiscal year and minutes of the assembly. 05D172000 In the capacity of having participated in any merger: 05D173000 Date on which the merger took effect. In case of being merged, it must note: 05D174000 Merging entity: RFC. 05D175000 Merging entity: name or corporate name.

476 DIARIO OFICIAL Viernes 2 de febrero de 2024 In case of being the merging entity, it must note: 05D176000 Merged 1: RFC. 05D177000 Merged 1: name or corporate name. 05D178000 Merged 2: RFC. 05D179000 Merged 2: name or corporate name. 05D180000 Merged 3: RFC. 05D181000 Merged 3: name or corporate name. 05D182000 Merged 4: RFC. 05D183000 Merged 4: name or corporate name. 05D184000 Merged 5: RFC. 05D185000 Merged 5: name or corporate name. 05D186000 Merged 6: RFC. 05D187000 Merged 6: name or corporate name. 05D188000 Merged 7: RFC. 05D189000 Merged 7: name or corporate name. 05D190000 Merged 8: RFC. 05D191000 Merged 8: name or corporate name. 05D192000 Merged 9: RFC. 05D193000 Merged 9: name or corporate name. 05D194000 Merged 10: RFC. 05D195000 Merged 10: name or corporate name. Note: in case of having been the merging entity, and the previous space is insufficient, indicate in the annex titled additional information of the audit report: the RFC, name of the merged entity/entities, date on which the merger took effect, and the percentage of shareholding participation. 05D196000 In the capacity of having participated in any spin-off: 05D197000 Date on which the spin-off took effect. 05D198000 It transmitted fiscal attributes such as tax losses, CUFIN, CUCA. Part of the asset, liability, and social capital corresponding, contributed by the spin-off entity and received by: 05D199000 Spin-off 1: RFC. 05D200000 Asset value: 05D201000 Liability value: 05D202000 Social capital value: 05D203000 Spin-off 2: RFC 05D204000 Asset value: 05D205000 Liability value: 05D206000 Social capital value: 05D207000 Spin-off 3: RFC 05D208000 Asset value: 05D209000 Liability value: 05D210000 Social capital value: 05D211000 Spin-off 4: RFC 05D212000 Asset value: 05D213000 Liability value: 05D214000 Social capital value:

Viernes 2 de febrero de 2024 DIARIO OFICIAL 477 05D215000 Spin-off 5: RFC 05D216000 Asset value: 05D217000 Liability value: 05D218000 Social capital value: 05D219000 Spin-off 6: RFC 05D220000 Asset value: 05D221000 Liability value: 05D222000 Social capital value: 05D223000 Spin-off 7: RFC 05D224000 Asset value: 05D225000 Liability value: 05D226000 Social capital value: 05D227000 Spin-off 8: RFC 05D228000 Asset value: 05D229000 Liability value: 05D230000 Social capital value: 05D231000 Spin-off 9: RFC 05D232000 Asset value: 05D233000 Liability value: 05D234000 Social capital value: 05D235000 Spin-off 10: RFC 05D236000 Asset value: 05D237000 Liability value: 05D238000 Social capital value: 05D239000 Spin-off entity: RFC 05D240000 Asset value: 05D241000 Liability value: 05D242000 Social capital value: In case of liquidation, indicate: 05D243000 Start date of the liquidation. Indicate the name or corporate name and RFC of the liquidator: 05D244000 (liquidator 1 specify name, corporate name, or reason). 05D245000 (liquidator 2 specify name, corporate name, or reason). 05D246000 (liquidator 3 specify name, corporate name, or reason). 05D247000 It maintained investments through trusts for the acquisition or construction of real estate (fibras). 05D248000 In case of affirmative response to the previous index, it complied with all requirements for the purposes of Articles 187 and 188 of the LISR. 05D249000 It was part of a trust for the acquisition or construction of real estate (fibra). 05D250000 In case of affirmative response to the previous index, it complied with all requirements for the purposes of Articles 187 and 188 of the LISR. Credit. 05D251000 It has the supporting documentation for the payment of the ISR paid abroad that it credited.

478 DIARIO OFICIAL Viernes 2 de febrero de 2024 05D252000 It verified that the tax paid abroad and credited in the fiscal year, effectively corresponds to an income tax for which it has the right to its credit, in accordance with the general rules issued by the Tax Administration Service. 05D253000 The credited tax was paid directly by the taxpayer abroad. 05D254000 It complies with the requirements established for the purposes of Article 5 of the LISR to credit the ISR paid abroad. 05D255000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 05D256000 Amount of ISR paid abroad from foreign source of wealth. 05D257000 Amount of non-creditable and non-deductible ISR for the purposes of Article 5 of the LISR. 05D258000 In the case of an income tax paid by resident societies abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, it verified that all and each of the requirements provided for in the applicable tax regulations for its credit were met. 05D259000 Indicate the country where the resident societies abroad paid the income tax that the taxpayer credits (1). 05D260000 Indicate the country where the resident societies abroad paid the income tax that the taxpayer credits (2). 05D261000 Indicate the country where the resident societies abroad paid the income tax that the taxpayer credits (3). 05D262000 It only credits the income tax paid abroad in the fiscal year. 05D263000 Indicate if it credits a remainder of the income tax paid abroad corresponding to previous fiscal years. Preferential Tax Regimes 05D264000 It carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in case of affirmative response, it must fill out annex 19). 05D265000 It has a transfer pricing study for the operations carried out. 05D266000 Total of accumulative or taxable income in the fiscal year from REFIPRES. 05D267000 It credited tax paid in REFIPRES. 05D268000 Amount of the credit of tax paid abroad. 05D269000 It complied with all requirements to apply ISR withholding from REFIPRES. 05D270000 Amount of the credit of withheld income tax. 05D271000 Indicate if it declared tax on income subject to REFIPRES. 05D272000 Amount of tax on income subject to REFIPRES. 05D273000 Amount of dividends or profits subject to preferential tax regimes for the purposes of Article 177, tenth paragraph of the LISR. Withholdings and/or joint liability 05D274000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself. 05D275000 It applied what is provided in Article 1.13. of the Decree published in the DOF on December 26, 2013.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 479 05D276000 It applied any treaty to avoid double taxation. In case of affirmative response: 05D277000 It has the necessary documentation to prove the residence of the country in question, for the purposes of Article 4 of the LISR. 05D278000 It complied with all requirements to apply a preferential withholding rate. 05D279000 It applied what is provided in Article 1.4. of the Decree published in the DOF on December 26, 2013. Value Added Tax Acts or activities (VAT). 05D280000 It carries out acts or activities not affected by the value added tax. 05D281000 It complied with the tax provisions to determine the taxable and exempt acts or activities. Specific Provisions (VAT) 05D282000 That in the case of the value added tax transferred that had been withheld in accordance with Article 1-A of this Law, said withholding had been paid in the terms and deadlines established (for the purposes of Article 5, fraction IV of the LIVA). Credit (VAT) Requirements for the credit of the value added tax. 05D283000 It applied the option for the purposes of Article 5-B of the LIVA in the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 05D284000 Indicate if for the purposes of the determination of the definitive monthly payments of the value added tax it credits tax at 100%. 05D285000 Say if it includes in the determination of the credit proportion, the income from interest charged derived from financial derivative operations. 05D286000 It made adjustments to the value of the creditable tax (for the purposes of Article 5-A of the LIVA). 05D287000 In the case of net interest of the fiscal year, it verified that the VAT credit derived from interest was complied with the requirements established for its credit (for the purposes of Article 5 fraction I of the LIVA). Application of tax incentives 05D288000 It applied what is provided in Article 2.2. of the Decree published in the DOF on December 26, 2013.

480 DIARIO OFICIAL Viernes 2 de febrero de 2024 Index Concept Data to provide 1- Balance sheet for the fiscal years ended on December 31, 2023 and 2022 (amounts in pesos) 2023 2022 Asset 05010000000000 Cash and cash equivalents. Investments in financial instruments 05010001000000 Negotiable financial instruments. 05010002000000 Financial instruments to collect or sell. 05010003000000 Financial instruments to collect principal and interest (securities) (net). 05010004000000 Other investments in financial instruments. 05010005000000 Total investments in financial instruments. 05010006000000 Repo debtors. 05010007000000 Accounts receivable (net). 05010008000000 Long-term assets held for sale or for distribution to owners. 05010009000000 Prepayments and other assets (net). 05010010000000 Properties, furniture, and equipment (net). Permanent investments . 05010011000000 Subsidiaries. 05010012000000 Associates. 05010013000000 Joint ventures. 05010014000000 Other permanent investments. 05010015000000 Total permanent investments. Deferred income tax assets (net) 05010016000000 Deferred income taxes (in favor). 05010017000000 Estimate for non-recoverable deferred income taxes. 05010018000000 Total deferred income tax assets (net). Other assets 05010019000000 Deferred charges. 05010020000000 Prepayments. 05010021000000 Intangible assets. 05010022000000 Assets from rights to use intangible assets. 05010023000000 Amortization of assets from rights to use intangible assets. 05010024000000 Other short-term and long-term assets. 05010025000000 Total other assets.

Friday, February 2, 2024 OFFICIAL GAZETTE 481 Commercial credit 05010026000000 Commercial credit. 05010027000000 Revaluation of commercial credit. 05010028000000 Total assets. Liabilities and equity Liabilities Bank and other organism loans 05010029000000 Immediately payable. 05010030000000 Short-term. 05010031000000 Long-term. 05010032000000 Total bank loans. Collaterals sold 05010033000000 Repurchase agreements. 05010034000000 Other sold collaterals. 05010035000000 Total sold collaterals. 05010036000000 Lease liability. Other accounts payable Taxes payable 05010037000000 Income tax. 05010038000000 Asset tax. 05010039000000 Value-added tax. 05010040000000 Special tax on production and services. 05010041000000 Tax on new automobiles. 05010042000000 Local taxes. 05010043000000 Social security contributions. 05010044000000 INFONAVIT contributions. 05010045000000 SAR contributions. 05010046000000 Other taxes and contributions. 05010047000000 Total taxes payable. 05010048000000 Workers' profit-sharing payable. 05010049000000 Creditors from liquidation of operations. 05010050000000 Creditors from cash collaterals received. 05010051000000 Other creditors and other accounts payable 05010052000000 Total other accounts payable. 05010053000000 Liabilities related to groups of assets held for sale. 05010054000000 Financial instruments qualifying as liabilities. 05010055000000 Subordinated obligations in circulation. 05010056000000 Contributions for future capital increases pending formalization by their governing body.

482 OFFICIAL GAZETTE Friday, February 2, 2024 05010057000000 Others. 05010058000000 Obligations associated with the removal of components of property, plant and equipment. Deferred Taxes 05010059000000 Deferred ISR. 05010060000000 Deferred PTU. 05010061000000 Total deferred taxes. 05010062000000 Deferred credits and advance receipts. 05010063000000 Total liabilities. Equity Contributed capital 05010064000000 Share capital. 05010065000000 Contributions for future capital increases formalized by their governing body. 05010066000000 Share premium. 05010067000000 Financial instruments qualifying as equity. 05010068000000 Subordinated obligations in circulation. 05010069000000 Other contributed capital accounts. 05010070000000 Total contributed capital. Retained earnings 05010071000000 Capital reserves. 05010072000000 Accumulated results. 05010073000000 Other comprehensive income. 05010074000000 Valuation of financial instruments to collect or sell. 05010075000000 Income and expenses related to assets held for sale. 05010076000000 Remeasurement of defined employee benefits. 05010077000000 Cumulative effect from translation. 05010078000000 Gain/loss on holding of non-monetary assets. 05010079000000 Participation in other entities. 05010080000000 Other retained earnings accounts. 05010081000000 Net income. 05010082000000 Net loss. 05010083000000 Total retained earnings. 05010084000000 Total equity. 05010085000000 Total liabilities and equity. Off-balance sheet accounts 05010086000000 Contingent assets and liabilities. 05010087000000 Shares delivered in custody or as collateral. 05010088000000 Collaterals received by the entity. 05010089000000 Collaterals received and sold by the entity. 05010090000000 Other registration accounts. 05010091000000 Total off-balance sheet accounts. The attached notes are an integral part of this financial statement.

Friday, February 2, 2024 OFFICIAL GAZETTE 483 Annex no. 2 consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 2- Income statement for the periods covered from January 1 to December 31 of 2023 and 2022 (figures in pesos) Total 2023 Related parts 2023 Note: To fill out this annex, it is necessary to first capture the information from annex 5. 05020000000000 Result from participation in other entities. 05020001000000 Interest income. Less: 05020002000000 Interest expenses. Plus: less: 05020003000000 Commissions and fees paid. Plus: less: 05020004000000 Intermediation result. 05020005000000 Other operating income (expenses). 05020006000000 Administration and promotion expenses. 05020007000000 Net monetary position result. 05020008000000 Revaluation result. 05020009000000 Profit before income tax on profit. 05020010000000 Loss before income tax on profit. Less: 05020011000000 ISR incurred. 05020012000000 Deferred ISR. 05020013000000 Others. 05020014000000 Profit before discontinued operations. 05020015000000 Loss before discontinued operations. Plus: less: 05020016000000 Discontinued operations. 05020017000000 Net income. 05020018000000 Net loss. 05020019000000 Other comprehensive results of the period. 05020020000000 Comprehensive result. The attached notes are an integral part of this financial statement. Part II Data to provide Unrelated parts 2023 Total 2022 Related parts 2022 Unrelated parts 2022

484 OFFICIAL GAZETTE Friday, February 2, 2024 Annex no. 3 consists of 21 columns and is divided into five parts. Part I Index Concept Data to provide 3- Statement of changes in equity for the years ended December 31, 2023 and 2022 (figures in pesos) Contributed capital: share capital Contributed capital: contributions for future capital increases formalized by their governing body 05030000000000 (balance at December 31, 2021). 05030001000000 Adjustment for retrospective application due to changes in accounting policies. 05030002000000 Adjustment for retrospective application due to correction of errors. 05030003000000 (balances at January 1, 2022 adjusted). Owner movements 05030004000000 Capital contributions. 05030005000000 Capital refunds. 05030006000000 Capitalization of other equity concepts. 05030007000000 Share subscription. 05030008000000 Capitalization of profits. 05030009000000 Establishment of reserves. 05030010000000 Transfer of net result from previous years. 05030011000000 Payment of dividends. 05030012000000 Others. 05030013000000 Total. Reserve movements 05030014000000 Capital reserve. Comprehensive result 05030015000000 Net income. 05030016000000 Net loss. 05030017000000 Other comprehensive results. 05030018000000 Valuation of financial instruments for collection or sale. 05030019000000 Income and expenses related to assets held for sale. 05030020000000 Remeasurement of defined benefits for employees. 05030021000000 Result from valuation of available-for-sale securities. 05030022000000 Cumulative effect from translation. 05030023000000 Result from holding of non- monetary assets.

Friday, February 2, 2024 OFFICIAL GAZETTE 485 05030024000000 Participation in other entities. 05030025000000 Others. 05030026000000 Total. 05030027000000 (balance at December 31, 2022). 05030028000000 Adjustment for retrospective application due to changes in accounting policies. 05030029000000 Adjustment for retrospective application due to correction of errors. 05030030000000 (balances at January 1, 2022 adjusted). Owner movements 05030031000000 Capital contributions. 05030032000000 Capital refunds. 05030033000000 Capitalization of other equity concepts. 05030034000000 Share subscription. 05030035000000 Capitalization of profits. 05030036000000 Establishment of reserves. 05030037000000 Transfer of net result from previous years. 05030038000000 Payment of dividends. 05030039000000 Others. 05030040000000 Total. Reserve movements 05030041000000 Capital reserve. Comprehensive result 05030042000000 Net income. 05030043000000 Net loss. 05030044000000 Other comprehensive results. 05030045000000 Valuation of financial instruments for collection or sale. 05030046000000 Income and expenses related to assets held for sale. 05030047000000 Remeasurement of defined benefits for employees. 05030048000000 Result from valuation of available-for-sale securities. 05030049000000 Cumulative effect from translation. 05030050000000 Result from holding of non- monetary assets. 05030051000000 Participation in other entities. 05030052000000 Others. 05030053000000 Total. 05030054000000 (balance at December 31, 2023). The attached notes are an integral part of this financial statement.

486 OFFICIAL GAZETTE Friday, February 2, 2024 Part II Data to provide Contributed capital: share premium Contributed capital: financial instruments qualifying as equity Contributed capital: subordinated obligations in circulation Contributed capital: other contributed capital accounts Part III Data to provide Retained earnings: capital reserves Retained earnings: accumulated results Retained earnings: other comprehensive results Retained earnings: valuation of financial instruments to collect or sell Part IV Data to provide Retained earnings: Income and expenses related to assets held for sale Retained earnings: Remeasurement of defined benefits for employees Retained earnings: cumulative effect from translation Retained earnings: result from holding of non- monetary assets Part V Data to provide Retained earnings: participation in Other Entities Retained earnings: other accounts of retained earnings Retained earnings: net income Retained earnings: net loss Total equity Index Concept Data to provide 4- Statement of cash flows for the years ended December 31, 2023 and 2022 (figures in pesos) 2023 2022 Operating activities 05040000000000 Net income. 05040001000000 Net loss. Adjustments for items associated with investment activities 05040002000000 Losses from impairment or reversal of impairment effects associated with investment activities. 05040003000000 Depreciation of property, plant and equipment. 05040004000000 Amortization of intangible assets.

Friday, February 2, 2024 OFFICIAL GAZETTE 487 05040005000000 Losses or reversal of losses from impairment of long-term assets. 05040006000000 Provisions. 05040007000000 Income taxes incurred and deferred. 05040008000000 Participation in the net result of other entities. 05040009000000 Other adjustments for items associated with investment activities. 05040010000000 Discontinued operations. 05040011000000 Other adjustments for items that do not involve cash flows. 05040012000000 Long-term assets held for sale or distributed to owners. 05040013000000 Sum of adjustments for items associated with investment activities. Adjustments for items associated with financing activities 05040014000000 Interest associated with bank loans and other organisms. 05040015000000 Interest associated with financial instruments that qualify as liabilities. 05040016000000 Interest associated with financial instruments that qualify as equity. 05040017000000 Other interest. 05040018000000 Sum. Changes in operating items 05040019000000 Change in margin accounts. 05040020000000 Change in investments in financial instruments (securities) (net). 05040021000000 Change in repo debtors. 05040022000000 Change in other operating assets (net). 05040023000000 Change in other accounts receivable (net). 05040024000000 Change in bank loans and other organisms. 05040025000000 Change in sold collaterals. 05040026000000 Change in subordinated obligations with liability characteristics. 05040027000000 Change in other operating liabilities. 05040028000000 Change in assets/liabilities for employee benefits. 05040029000000 Change in other accounts payable. 05040030000000 Change in other provisions. 05040031000000 Refund of income taxes. 05040032000000 Payment of income taxes. 05040033000000 Cash dividend receipts from permanent investments. 05040034000000 Payments for acquisition of subsidiaries. 05040035000000 Receipts from disposal of subsidiaries. 05040036000000 Payments for acquisition of other entities. 05040037000000 Receipts from disposal of other entities. 05040038000000 Other items related to changes in operating items. 05040039000000 Net cash flows from operating activities.

488 OFFICIAL GAZETTE Friday, February 2, 2024 Investing activities 05040040000000 Payments for long-term financial instruments. 05040041000000 Receipts from long-term financial instruments. 05040042000000 Payments for acquisition of property, plant and equipment. 05040043000000 Receipts from disposal of real estate, plant and equipment. 05040044000000 Payments for discontinued operations. 05040045000000 Receipts from discontinued operations. 05040046000000 Receipts from disposal of subsidiaries. 05040047000000 Payments for acquisition of subsidiaries. 05040048000000 Cash dividend receipts. 05040049000000 Payments for acquisition of intangible assets. 05040050000000 Receipts from disposal of intangible assets. 05040051000000 Other receipts from investing activities. 05040052000000 Other payments from investing activities. 05040053000000 Receipts from disposal of long-term assets available for sale. 05040054000000 Receipts from disposal of other long-term assets. 05040055000000 Payments for acquisition of other long-term assets. 05040056000000 Other items related to investment activities. 05040057000000 Net cash flows from investing activities. Financing activities 05040058000000 Receipts from obtaining bank loans and other organisms. 05040059000000 Payments of bank loans and other organisms. 05040060000000 Payments of lease liability. 05040061000000 Receipts from share issuance. 05040062000000 Payments for share capital refunds. 05040063000000 Receipts from issuance of financial instruments that qualify as equity. 05040064000000 Payments associated with financial instruments that qualify as equity. 05040065000000 Cash dividend payments. 05040066000000 Payments associated with repurchase of own shares. 05040067000000 Receipts from issuance of subordinated obligations with equity characteristics. 05040068000000 Payments associated with subordinated obligations with equity characteristics. 05040069000000 Receipts from issuance of instruments that qualify as liabilities. 05040070000000 Payments associated with instruments that qualify as liabilities. 05040071000000 Payments for interest on lease liability. 05040072000000 Other receipts from financing activities. 05040073000000 Other payments from financing activities. 05040074000000 Other items related to financing activities.

Friday, February 2, 2024 OFFICIAL GAZETTE 489 05040075000000 Net cash flows from financing activities. 05040076000000 Net increase or decrease in cash and cash equivalents. Effects from changes in the value of cash and cash equivalents 05040077000000 Effect from conversion due to using different exchange rates for the conversion of the initial balance, the final balance and cash flows. 05040078000000 Effect of variations in the exchange rate of cash and cash equivalents held or payable in foreign currency. 05040079000000 Effect on cash and cash equivalent balances from changes in their value resulting from fluctuations in their fair value. 05040080000000 Inflation effects associated with balances and cash flows of any of the entities that make up the consolidated economic entity under an inflationary economic environment. 05040081000000 Other effects from changes in the value of cash and cash equivalents. 05040082000000 Total effects from changes in the value of cash and cash equivalents. 05040083000000 Cash and cash equivalents at the beginning of the period. 05040084000000 Cash and cash equivalents at the end of the period. The attached notes are an integral part of this financial statement. Concept 4.1- Notes to the financial statements. Annex no. 5 consists of 12 columns and is divided into three parts. Part I Index Concept Data to provide 5- Comparative analysis of the accounts of the income statement for the years ended December 31, 2023 and 2022 (figures in pesos) 2023 Related parts 2023 Result from participation in other entities Participation in the result of subsidiaries 05050000000000 Belonging to the financial sector. 05050001000000 Not belonging to the financial sector. 05050002000000 Total participation in the result of other entities. 05050003000000 Adjustments associated with permanent investments valued at cost. 05050004000000 Increase from updating the result from participation in other entities. 05050005000000 Total result from participation in other entities.

490 OFFICIAL GAZETTE Friday, February 2, 2024 Interest income Interest on cash and cash equivalents 05050006000000 Banks. 05050007000000 Highly liquid financial instruments. 05050008000000 Restricted cash and cash equivalents or given collateral. 05050009000000 Others. 05050010000000 Total interest on cash and cash equivalents. Interest and yields in favor from investments in financial instruments. 05050011000000 For negotiable financial instruments. 05050012000000 For financial instruments to collect or sell. 05050013000000 For financial instruments to collect principal and interest (securities). 05050014000000 Others. 05050015000000 Total interest and yields in favor from investments in financial instruments. 05050016000000 Interest and yields in favor in repo operations. 05050017000000 Premiums and interest in favor in securities lending. 05050018000000 Premiums from debt placement. 05050019000000 Dividends from investments in financial instruments qualifying as equity financial instruments. Revaluation gain 05050020000000 Gain in revaluation changes. 05050021000000 Revaluation of indexed instruments. 05050022000000 Revaluation of UDIS items. 05050023000000 Others. 05050024000000 Total revaluation gain. 05050025000000 Increase from updating interest income. 05050026000000 Total interest income. Interest expenses 05050027000000 Interest on bank loans and other organisms. 05050028000000 Interest, transaction costs and discounts charged for issuance of financial instruments qualifying as liabilities. 05050029000000 Premiums paid for early redemption of financial instruments qualifying as liabilities. Interest on subordinated obligations 05050030000000 Of mandatory conversion. 05050031000000 Of conversion by holder's decision. 05050032000000 Of conversion by issuer entity's decision. 05050033000000 Non-convertible.

Friday, February 2, 2024 OFFICIAL GAZETTE 491 05050034000000 Total interest on subordinated obligations. 05050035000000 Premiums and interest charged in repo operations. 05050036000000 Discounts from debt placement. 05050037000000 Premiums and interest charged in securities lending. 05050038000000 Issuance expenses from debt placement. Revaluation loss 05050039000000 Loss in revaluation changes. 05050040000000 Revaluation of indexed instruments. 05050041000000 Revaluation of UDIS items. 05050042000000 Others. 05050043000000 Total revaluation loss. 05050044000000 Interest on lease liabilities. 05050045000000 Financial effect of provisions. 05050046000000 Increase from updating interest expenses. 05050047000000 Total interest expenses. Commissions and fees paid 05050048000000 Loans received. 05050049000000 Debt placement. 05050050000000 Other commissions and fees paid. 05050051000000 Increase from updating commissions and fees paid. 05050052000000 Total commissions and fees paid. Intermediation result Result from valuation of financial instruments at fair value 05050053000000 Negotiable financial instruments. 05050054000000 Of available-for-sale titles in fair value hedges. 05050055000000 Sold collaterals. 05050056000000 Others. 05050057000000 Total result from valuation of financial instruments at fair value. Estimation of expected credit losses for investments in financial instruments 05050058000000 Financial instruments to collect or sell. 05050059000000 Financial instruments to collect principal and interest (securities). 05050060000000 Others 05050061000000 Total estimation of expected credit losses for investments in financial instruments. 05050062000000 Result from currency valuation. 05050063000000 Result from valuation of minted precious metals.

492 OFFICIAL GAZETTE Friday, February 2, 2024 Result from sale and purchase of financial instruments 05050064000000 Negotiable financial instruments. 05050065000000 Financial instruments to collect or sell. 05050066000000 Financial instruments to collect principal and interest (bonds). 05050067000000 Others. 05050068000000 Total result from sale and purchase of financial instruments. 05050069000000 Result from sale and purchase of currencies. 05050070000000 Result from sale and purchase of minted precious metals. 05050071000000 Result from sale of received collateral. Transaction costs 05050072000000 For sale and purchase of negotiable financial instruments. 05050073000000 Total transaction costs. 05050074000000 Increase from updating the result from intermediation. 05050075000000 Total result from intermediation. Other operating income (expenses) Recoveries 05050076000000 Taxes. 05050077000000 Other recoveries. 05050078000000 Total recoveries. 05050079000000 Financial cost for capitalizable lease. 05050080000000 Impacts on the estimate of expected credit losses. Losses 05050081000000 Labor relations and job security. 05050082000000 Fraud. 05050083000000 Disasters. 05050084000000 Business incidents and system failures. 05050085000000 Execution, delivery and management of processes. 05050086000000 Other losses. 05050087000000 Total losses. 05050088000000 Donations. Loss from impairment or effect of reversal of impairment of other long-term assets held for sale 05050089000000 From real estate. 05050090000000 From goodwill. 05050091000000 From other long-term assets. 05050092000000 From other assets.

Friday, February 2, 2024 OFFICIAL GAZETTE 493 05050093000000 Total loss from impairment or effect of reversal of impairment of other long-term assets held for sale. 05050094000000 Interest charged on financing for acquisition of assets. 05050095000000 Result from sale of properties, furniture and equipment. 05050096000000 Cancellation of the estimate for uncollectability or difficult collection. 05050097000000 Cancellation of other liability accounts. 05050098000000 Interest in favor from loans to officials and employees. 05050099000000 Loss from sale of real estate, furniture and equipment. 05050100000000 Other items from operating income (expenses). 05050101000000 Increase from updating other operating income (expenses) of the operation. 05050102000000 Total other operating income (expenses). Administrative and promotional expenses 05050103000000 Short-term direct benefits. Workers' participation in profits 05050104000000 Workers' participation in profits incurred. 05050105000000 Other short-term direct benefits. Net cost of the period derived from long-term employee benefits 05050106000000 Long-term direct benefits. 05050107000000 Deferred workers' participation in profits. 05050108000000 Estimate for non-recoverable deferred PTU. 05050109000000 Total workers' participation in profits. 05050110000000 Salaries, wages and benefits for workers with disabilities and/or elderly. Post-employment benefits 05050111000000 Pensions. 05050112000000 Seniority premium. 05050113000000 Other post-employment benefits. 05050114000000 Total post-employment benefits. Termination benefits 05050115000000 Termination benefits for reasons other than restructuring. 05050116000000 Termination benefits due to restructuring. 05050117000000 Total termination benefits. 05050118000000 Total net cost of the period derived from long-term employee benefits. 05050119000000 Fees. 05050120000000 Rents. 05050121000000 Insurance and bonds.

494 OFFICIAL GAZETTE Friday, February 2, 2024 05050122000000 Promotion and advertising expenses. 05050123000000 Taxes and various fees. 05050124000000 Non-deductible expenses. 05050125000000 Technology expenses. 05050126000000 Depreciations. 05050127000000 Amortizations. 05050128000000 Freight and hauling paid to individuals. 05050129000000 Freight and hauling paid to corporations. 05050130000000 Loss from uncollectible credits. 05050131000000 Restaurant consumption. 05050132000000 Loss from derivative financial operations. 05050133000000 Deduction for food aid for workers. 05050134000000 Use or temporary enjoyment of automobiles with rechargeable electric batteries and electric automobiles with internal combustion engines or hydrogen-powered. 05050135000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 05050136000000 Loss from impairment or effect of reversal of impairment of real estate and other assets in use. 05050137000000 Technical assistance expenses. 05050138000000 Maintenance expenses. 05050139000000 Consumables and minor supplies. 05050140000000 Other administrative and promotional expenses. 05050141000000 Increase from updating administrative and promotional expenses. 05050142000000 Total administrative and promotional expenses. Operating result Participation in the net result of other entities 05050143000000 Results from operations of unconsolidated subsidiaries, associates and joint ventures. 05050144000000 Dividends from permanent investments. 05050145000000 Valuation of available-for-sale permanent investments. 05050146000000 Adjustments associated with other permanent investments. 05050147000000 Impairment or effect of reversal of impairment of permanent investments. Result before income taxes 05050148000000 Income taxes incurred. 05050149000000 Deferred income taxes. 05050150000000 Result from continuing operations. 05050151000000 Discontinued operations. 05050152000000 Net result. Other comprehensive income 05050153000000 Valuation of financial instruments to collect or sell. 05050154000000 Income and expenses related to assets held for disposal.

Friday, February 2, 2024 OFFICIAL GAZETTE 495 05050155000000 Remedy of defined benefits to employees. 05050156000000 Accumulated effect from conversion. 05050157000000 Result from holding non-monetary assets. 05050158000000 Participation in other entities. 05050159000000 Comprehensive result. Part II Data to be provided Related Parties 2023 Unrelated Parties 2023 Related Parties 2022 Unrelated Parties 2022 Part III Data to be provided Accumulable or deductible for Income Tax: 2023 Accumulable or deductible for Income Tax: 2022 Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2023 Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2022 Annex no. 6 consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 6- List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent for the fiscal year ended december 31, 2023 (amounts in pesos) Taxable base Rate, fee or quota Contributions owed by the taxpayer as a direct subject Income tax (ISR) 05060000000000 Income tax. 05060001000000 Other reductions of ISR. 05060002000000 ISR incurred in the fiscal year. 05060003000000 Amount pending applied in the fiscal year of the tax incentive for projects in research and technological development authorized in previous fiscal years. 05060004000000 Amount pending applied in the fiscal year of the tax incentive for investment projects in the production of national cinematography from previous fiscal years. 05060005000000 Amount pending applied in the fiscal year of the tax incentive for investment projects in the arts from previous fiscal years. 05060006000000 Incentive for investment projects in the production of national cinematography. 05060007000000 Incentive for investment projects in the arts. 05060008000000 Expenses and investments for Projects in research and technological development, applied in the 2023 fiscal year.

496 OFFICIAL GAZETTE Friday, February 2, 2024 05060009000000 Expenses and investments for Projects in research and technological development, applied in the 2022 fiscal year. 05060010000000 Expenses and investments for Projects in research and technological development, applied in the 2021 fiscal year. 05060011000000 Expenses and investments for Projects in research and technological development, applied in the 2020 fiscal year. 05060012000000 Expenses and investments for Projects in research and technological development, applied in the 2019 fiscal year. 05060013000000 Expenses and investments for Projects in research and technological development, applied in the 2018 fiscal year. 05060014000000 Expenses and investments for Projects in research and technological development, applied in the 2017 fiscal year. 05060015000000 Expenses and investments for Projects in research and technological development, applied in the 2016 fiscal year. 05060016000000 Expenses and investments for Projects in research and technological development, applied in the 2015 fiscal year. 05060017000000 Expenses and investments for Projects in research and technological development, applied in the 2014 fiscal year. 05060018000000 Amount pending to be applied for Projects in research and technological development 05060019000000 Incentive for investment in projects and programs for high-performance sports. 05060020000000 Amount pending to be applied for investment in projects and programs for high-performance sports. 05060021000000 Income obtained from government support. 05060022000000 Amount pending to be applied from the incentive for investment in fixed equipment for feeding electric vehicles. 05060023000000 Amount of the tax incentive for biodiesel and its mixtures. 05060024000000 Other incentives. 05060025000000 Total incentives. 05060026000000 Provisional payments made to the Federal Government. 05060027000000 ISR withheld from the taxpayer. 05060028000000 Creditable ISR paid abroad. 05060029000000 Creditable ISR by dividends or profits distributed. 05060030000000 Other amounts owed. 05060031000000 Other amounts in favor. 05060032000000 Difference owed. 05060033000000 Difference in favor. 05060034000000 Income tax owed for the fiscal year. 05060035000000 Income tax paid in annual, normal and complementary returns. 05060036000000 Difference owed for the fiscal year. 05060037000000 Balance in favor for the fiscal year. Other data 05060038000000 Income tax on income subject to preferential tax regimes. 05060039000000 Income tax on dividends distributed not from CUFIN nor from CUFINRE. 05060040000000 Income tax on dividends distributed from CUFINRE.

Friday, February 2, 2024 OFFICIAL GAZETTE 497 Value Added Tax (VAT) 05060041000000 Value of acts or activities taxed at the 16% rate. 05060042000000 Value of acts or activities taxed at the 0% rate. 05060043000000 Sum of the value of taxed acts or activities. 05060044000000 Value of acts or activities for which payment is not obligatory (exempt). 05060045000000 Total value of acts or activities. 05060046000000 Value of acts or activities not subject. 05060047000000 Sum of VAT incurred for the months of the fiscal year. 05060048000000 Sum of creditable VAT for the months of the fiscal year without including balances in favor. 05060049000000 Sum of compensations applied to VAT from other federal contributions in the months of the fiscal year. 05060050000000 Sum of credit for balances in favor of VAT. 05060051000000 Sum of VAT returned in the months of the fiscal year. 05060052000000 Credit of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the LIVA). 05060053000000 Increase of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the LIVA). 05060054000000 Refund of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the LIVA). 05060055000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the purposes of article 29, fraction IV, subsection i) of the LIVA). Special Tax on Production and Services (IEPS) 05060056000000 Value of acts or activities taxed at the 30% rate (games with bets and raffles). 05060057000000 Sum of IEPS incurred for the months of the fiscal year. 05060058000000 Sum of compensations applied to IEPS from other federal contributions in the months of the fiscal year. 05060059000000 Biodiesel and its mixtures for the purposes of article 16, subsection A, fraction I of the LIF 2023. 05060060000000 Biodiesel and its mixtures for the purposes of article 16, subsection A, fraction IV of the LIF 2023. Tax on Foreign Trade 05060061000000 General import tax. 05060062000000 General export tax. 05060063000000 Total foreign trade taxes. Social security contributions 05060064000000 Worker-employer quotas to IMSS. 05060065000000 Contributions to INFONAVIT. 05060066000000 Contributions to retirement insurance.

498 OFFICIAL GAZETTE Friday, February 2, 2024 Fees for services provided 05060067000000 National Banking and Securities Commission (CNBV). 05060068000000 The National Institute of Migration (INM)- visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Law of Fees). 05060069000000 The National Institute of Migration (INM)- migratory services (for the purposes of article 12 of the Federal Law of Fees). 05060070000000 Others specify concept. Contributions for which it is a withholding agent: Income tax (ISR) For payments to residents in the country 05060071000000 For salaries. 05060072000000 Fees at 35% for the purposes of article 96 of the LISR. 05060073000000 Prizes. 05060074000000 Fees at 10%. 05060075000000 Leasing at 10%. 05060076000000 Sale of other goods at 20%. 05060077000000 Interest at 0.08%, on the amount of capital. 05060078000000 Interest at 20%. 05060079000000 Commissions. 05060080000000 Interest and exchange gain at 35%. 05060081000000 For dividends at 10%. 05060082000000 Others. 05060083000000 Total ISR withheld from residents in the country. For payments to residents abroad 05060084000000 Salaries at 15%. 05060085000000 Salaries at 30%. 05060086000000 Retirement benefits, pensions and other concepts at 15%. 05060087000000 Retirement benefits, pensions and other concepts at 30%. 05060088000000 Fees at 25%. 05060089000000 Royalties at 5%. 05060090000000 Royalties at 10%. 05060091000000 Royalties at 25%. 05060092000000 Royalties at 35%. 05060093000000 Technical assistance. 05060094000000 Mediation. 05060095000000 Real estate leasing. 05060096000000 Furniture leasing at 25%. 05060097000000 Exchange of public debt for capital. 05060098000000 Financial leasing. 05060099000000 Prizes. 05060100000000 Time-sharing tourist service. 05060101000000 Interest at 4.9%.

Friday, February 2, 2024 OFFICIAL GAZETTE 499 05060102000000 Interest at 10%. 05060103000000 Interest at 15%. 05060104000000 Interest at 21%. 05060105000000 Interest at 35%. 05060106000000 Sale of real estate. 05060107000000 Sale of shares. 05060108000000 Capital derivative financial operations. 05060109000000 Debt derivative financial operations. 05060110000000 Construction of work, installation, maintenance or assembly on real estate. 05060111000000 Charter party contract. 05060112000000 Public, artistic and sporting events. 05060113000000 For dividends at 10%. 05060114000000 Others. 05060115000000 Total ISR withheld from residents abroad. Value Added Tax (VAT) 05060116000000 Independent personal services provided by individuals. 05060117000000 Use or temporary enjoyment of goods lent or granted by individuals. 05060118000000 Land freight transport services provided by individuals or corporations. 05060119000000 Services provided by commission agents individuals. 05060120000000 Acquisition or use or temporary enjoyment of tangible goods, which are sold or granted by residents abroad without permanent establishment in the country. 05060121000000 Others. 05060122000000 Total VAT withheld. Other withheld contributions 05060123000000 Special Tax on Production and Services withheld. 05060124000000 Others. Compensations made and returns obtained Compensations made during the fiscal year of balances in favor from: At historical value: 05060125000000 Value Added Tax. 05060126000000 Income tax. 05060127000000 Other federal contributions. At updated value: 05060128000000 Value Added Tax. 05060129000000 Income tax. 05060130000000 Other federal contributions.

500 OFFICIAL GAZETTE Friday, February 2, 2024 Compensations made during the fiscal year applied to: At historical value: 05060131000000 Own Value Added Tax from own Value Added Tax. 05060132000000 Own Income tax from own Income tax. 05060133000000 Other federal contributions. Returns obtained in the fiscal year 05060134000000 Other federal contributions. From: 05060135000000 Value Added Tax. 05060136000000 Income tax. 05060137000000 Other federal contributions. Part II Data to be provided Contribution determined by audit owed or in favor Contribution owed or balance in favor determined by the taxpayer Difference Unaudited immaterial differences Concept 6.1- Declaration. Annex no. 7 consists of 14 columns and is divided into three parts. Part I Index Concept Data to be provided 7- List of contributions to pay december 31, 2023 (amounts in pesos) Amount corresponding to the fiscal year audited Amount from previous fiscal years Income tax incurred as a direct subject 05070000000000 Determined by the taxpayer (from the fiscal year). 05070001000000 Difference determined by the taxpayer (from the audited fiscal year).

Friday, February 2, 2024 OFFICIAL GAZETTE 501 Provisional and/or definitive payments determined by the taxpayer for concept of: Income tax provisional payments own 05070002000000 Corresponding to the month of: Income tax for salaries and in general for the provision of a subordinate personal service in their capacity as withholding agent 05070003000000 Corresponding to the month of: Income tax for payment of fees in their capacity as withholding agent 05070004000000 Corresponding to the month of: Income tax for payment of leases in their capacity as withholding agent 05070005000000 Corresponding to the month of: Income tax for payment of interest in their capacity as withholding agent 05070006000000 Corresponding to the month of: Income tax (other withholdings to residents in Mexico) in their capacity as withholding agent 05070007000000 Corresponding to the month of: Income tax on dividends as a direct subject 05070008000000 Corresponding to the month of: Income tax preferential tax regimes as a direct subject 05070009000000 Corresponding to the fiscal year of:

502 OFFICIAL GAZETTE Friday, February 2, 2024 Income tax for payments to abroad in their capacity as withholding agent 05070010000000 Corresponding to the month of: Information determined by the contributor: Tax on assets as a direct subject 05070011000000 Corresponding to the fiscal year of: (specify the fiscal year) Value Added Tax incurred as a direct subject 05070012000000 Corresponding to the month of: Value Added Tax in their capacity as withholding agent 05070013000000 Corresponding to the month of: Special Tax on Production and Services incurred as a direct subject 05070014000000 Corresponding to the month of: Special Tax on Production and Services in their capacity as withholding agent 05070015000000 Corresponding to the month of: Tax on new cars 05070016000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 05070017000000 Corresponding to the month of: Contributions to the Institute of the National Fund for Housing for Workers 05070018000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 05070019000000 Corresponding to the bimonthly period of:

Friday, February 2, 2024 OFFICIAL GAZETTE 503 Local taxes 05070020000000 Corresponding to the month of: Payroll tax 05070021000000 Corresponding to the month of: Fees for services provided 05070022000000 The National Banking and Securities Commission (CNBV), corresponding to the month of: 05070023000000 The National Institute of Migration (INM)- visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Law of Fees) corresponding to the month of: 05070024000000 The National Institute of Migration (INM)- migratory services (for the purposes of article 12 of the Federal Law of Fees) corresponding to the month of: 05070025000000 Others specify concept and period to which it corresponds: Other contributions 05070026000000 Specify concept and period to which it corresponds: Differences not considered by the contributor in the audited fiscal year: 05070027000000 Difference determined by audit not considered by the taxpayer (from the audited fiscal year). Income tax provisional payments 05070028000000 Corresponding to the month of: Income tax withholdings to residents in Mexico 05070029000000 Corresponding to the month of: Income tax withholdings to residents in the abroad 05070030000000 Corresponding to the month of: Income tax on dividends 05070031000000 Corresponding to the month of:

504 DIARIO OFICIAL Viernes 2 de febrero de 2024 Income tax preferential tax regimes as the direct taxpayer 05070032000000 Corresponding to the exercise: Value added tax as the direct taxpayer 05070033000000 Corresponding to the month of: Value added tax in its capacity as withholding agent 05070034000000 Corresponding to the month of: Special tax on production and services as the direct taxpayer 05070035000000 Corresponding to the month of: Special tax on production and services in its capacity as withholding agent 05070036000000 Corresponding to the month of: Tax on new automobiles 05070037000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 05070038000000 Corresponding to the month of: Contributions to the National Housing Fund for Workers 05070039000000 Corresponding to the bimonthly period of: Retirement insurance contributions 05070040000000 Corresponding to the bimonthly period of: Local taxes 05070041000000 Corresponding to the month of: Rights 05070042000000 Corresponding to the right:

Friday, February 2, 2024 DIARIO OFICIAL 505 Other contributions 05070043000000 Specify concept and period to which it corresponds: 05070044000000 Total. Part II Data to provide Total of contributions to pay Amount of the contribution in dispute Date of payment Credit institution or SAT Number of the operation Part III Data to provide Payment in installments (data from the free writing): number of folio Payment in installments (data from the free writing): presentation date Payment in installments (data from the free writing): receiving administration Authorization letter for payment in installments: number Authorization letter for payment in installments: date Annex no. 8 consists of 9 columns and is divided into two parts. Index Concept Data to provide 8- Reconciliation between the accounting and fiscal result for income tax purposes for the exercises ended december 31, 2023 and 2022 (amounts in pesos) 2023 2022 05080000000000 Net profit. 05080001000000 Net loss. Plus-minus: 05080002000000 Effect of inflation from NIF B-10. 05080003000000 Result from favorable monetary position. 05080004000000 Result from unfavorable monetary position. 05080005000000 Historical net profit. 05080006000000 Historical net loss. Plus: 05080007000000 Non-accounting fiscal income. Plus: 05080008000000 Non-fiscal accounting deductions. Minus: 05080009000000 Non-accounting fiscal deductions. Minus: 05080010000000 Non-fiscal accounting income. 05080011000000 Fiscal loss before loss on disposal of shares. 05080012000000 Fiscal profit before loss on disposal of shares. 05080013000000 Loss on disposal of shares.

506 DIARIO OFICIAL Viernes 2 de febrero de 2024 05080014000000 Fiscal loss before PTU paid in the exercise. 05080015000000 Fiscal profit before PTU paid in the exercise. Plus or minus 05080016000000 PTU paid in the exercise. 05080017000000 Fiscal loss of the exercise. 05080018000000 Fiscal profit of the exercise. 05080019000000 Additional deduction for promotion of first employment in the exercise (for the purposes of article ninth, fraction XXXVII of the Transitional Provisions of the LISR for 2014). 05080020000000 Amortization of losses from previous exercises. 05080021000000 Fiscal result. Non-accounting fiscal income 05080022000000 Accumulable annual inflation adjustment. 05080023000000 Fiscal profit on disposal of real estate. 05080024000000 Fiscal profit on disposal of shares and/or intangibles. 05080025000000 Fiscal profit from capital reimbursement. 05080026000000 Fiscal profit on disposal of furniture and equipment. 05080027000000 Fiscal profit on disposal of securities. 05080028000000 Late interest effectively collected. 05080029000000 Customer advances. 05080030000000 Fiscal exchange gain. 05080031000000 Fiscal profit in trusts. 05080032000000 Transfer pricing adjustment. 05080033000000 Result from settlement of cash derivative operations. 05080034000000 Result from settlement of cash derivative operations. 05080035000000 Result from settlement of cash derivative operations. 05080036000000 Other non-accounting fiscal income. 05080037000000 Total of non-accounting fiscal income. Non-fiscal accounting deductions 05080038000000 Income tax of legal entities. 05080039000000 Employee profit sharing. 05080040000000 Accounting depreciation. 05080041000000 Accounting loss on disposal of real estate. 05080042000000 Accounting loss on disposal of shares and/or intangibles. 05080043000000 Fees and rents for natural persons not paid at close of the exercise. 05080044000000 Non-deductible estimate for write-down of assets. 05080045000000 Loss in equity participation of subsidiaries. 05080046000000 Accrued interest exceeding market value and late interest paid or unpaid. 05080047000000 Non-deductible expenses. 05080048000000 Fines. 05080049000000 Accounting loss on disposal of furniture and equipment. 05080050000000 Accounting amortization.

Friday, February 2, 2024 DIARIO OFICIAL 507 05080051000000 Provisions. 05080052000000 Accounting exchange loss. 05080053000000 Estimates. 05080054000000 Accounting loss on disposal of securities. 05080055000000 Accounting loss in trusts. 05080056000000 Accounting loss in joint ventures. 05080057000000 Proportion of payments that are exempt income for the worker. 05080058000000 Non-deductible transactions with related parties. 05080059000000 Other non-fiscal accounting deductions. 05080060000000 Total of non-fiscal accounting deductions. The non-deductible items are accounted for in: 05080061000000 Income tax accrued. 05080062000000 PTU accrued. 05080063000000 Accounting depreciation and amortization. 05080064000000 Fees. 05080065000000 Non-deductible concepts for Income Tax. 05080066000000 Non-deductible estimate for write-down of assets. 05080067000000 Other operating and administrative expenses. 05080068000000 Interest paid. Accounting depreciation and amortization is integrated by: 05080069000000 Depreciations. 05080070000000 Amortizations. Non-accounting fiscal deductions 05080071000000 Deductible annual inflation adjustment. 05080072000000 Fiscal loss on disposal of shares and/or intangibles. 05080073000000 Fiscal loss on disposal of real estate. 05080074000000 Fiscal loss on disposal of securities. 05080075000000 Fiscal depreciation. 05080076000000 Fiscal incentive for immediate deduction of investments. 05080077000000 Charges to provisions. 05080078000000 Charges to estimates. 05080079000000 Fees, rents and interest for natural persons that affected the result of the previous exercise paid in this one. 05080080000000 Late interest effectively paid. 05080081000000 Loss from uncollectible credits. 05080082000000 Fiscal loss on disposal of furniture and equipment. 05080083000000 Fiscal amortization. 05080084000000 Fiscal exchange loss. 05080085000000 Expenses for placement of bonds and shares. 05080086000000 Fiscal loss in trusts. 05080087000000 Additional deduction for donation of basic goods for human subsistence (article 1.3 of the Decree published in the DOF on December 26, 2013).

508 DIARIO OFICIAL Viernes 2 de febrero de 2024 05080088000000 Deduction of the additional 25% of salary amount (article 1.5 of the Decree published in the DOF on December 26, 2013 and article 186 of the LISR). 05080089000000 Fiscal incentive for hiring persons with disabilities and/or elderly persons. 05080090000000 Deduction of income tax withheld from persons with disabilities and/or elderly persons. 05080091000000 Transfer pricing adjustment. 05080092000000 Net interest from previous exercises. 05080093000000 Net interest of the exercise. 05080094000000 Write-offs. 05080095000000 Debt forgiveness. 05080096000000 Fraud. 05080097000000 Shortfalls. 05080098000000 Other non-accounting fiscal deductions. 05080099000000 Total of non-accounting fiscal deductions. Non-fiscal accounting income 05080100000000 Income from dividends of residents in the country. 05080101000000 Accounting profit on disposal of real estate. 05080102000000 Accounting profit on disposal of shares and/or intangibles. 05080103000000 Accounting exchange gain. 05080104000000 Cancellation of estimates. 05080105000000 Cancellation of provisions. 05080106000000 Accrued late interest in favor collected or not. 05080107000000 Profit in subsidiary participation. 05080108000000 Accumulated advance sales in the previous exercise and accrued in this one. 05080109000000 Accounting profit on disposal of securities. 05080110000000 Accounting profit on disposal of furniture and equipment. 05080111000000 Accounting profit in trusts. 05080112000000 Accounting profit in joint ventures. 05080113000000 Recovery of expenses considered non-deductible in previous exercises. 05080114000000 Tax credits and their update. 05080115000000 Credit portfolio recovery. 05080116000000 Other non-fiscal accounting income. 05080117000000 Total of non-fiscal accounting income. Part II Data to provide Percentage in relation to the total of the current updated year (fiscal exercise) Percentage in relation to the total of the year updated (fiscal exercise previous) Variation in pesos with respect to the fiscal exercise previous Percentage of variation in pesos with respect to the fiscal exercise previous Explain variation

Friday, February 2, 2024 DIARIO OFICIAL 509 Annex no. 9 consists of 16 columns and is divided into four parts. Part I Index Concept Data to provide 9- Financial derivative operations for the exercise ended december 31, 2023 (amounts in pesos) Number of fiscal identification or RFC Country of residence Note: Information from this annex is only captured when "Si" (Yes) has been entered in concept 05D057000", of the general data annex. Name of the counterparty 05090000000000 (specify). 05090001000000 Total. Part II Data to provide Number of contracts concluded Concept of financial derivative operations (for the purposes of article 16-A of the CFF) Type of financial derivative operations (for the purposes of article 20 of the LISR) Sum of notionals Part III Data to provide Type of market Name of the market Percentage of cash settlement Percentage of in-kind settlement Part IV Data to provide Profit by counterparty Loss by counterparty Net effect Proportion that represents of taxable income and/or authorized deductions

510 DIARIO OFICIAL Viernes 2 de febrero de 2024 Annex no. 10 consists of 11 columns and is divided into three parts. Part I Index Concept Data to provide 10- Permanent investments in subsidiaries, associates and affiliates residing abroad and in Mexico for the exercise ended december 31, 2023 (amounts in pesos) Number of fiscal identification Country of fiscal residence of the entity Note: Information from this annex is only captured when "Si" (Yes) has been entered in concept 05D058000, of the general data annex. Name, denomination or corporate name of the foreign subsidiary, associate or affiliate 05100000000000 (specify). 05100001000000 Total. Name, denomination or corporate name of the subsidiary, associate or affiliate in Mexico 05100002000000 (specify). 05100003000000 Total. Part II Data to provide Percentage of participation in the capital of the entity Amount of the investment Amount of profits (losses) of previous exercises in the percentage of participation Method of payment (fund transfer, capitalization of credits or debts, etc.) Part III Data to provide Amount of the profit (loss) of the exercise in the percentage of participation Value of the investment Date on which the capital contribution was made in its subsidiary Annex no. 11 consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 11- Partners or shareholders who had shares or partnership interests for the exercise ended december 31, 2023 (amounts in pesos) Number of fiscal identification or RFC Country of residence for tax purposes Name, denomination or corporate name of the partner or shareholder 05110000000000 (specify). 05110001000000 Total.

Friday, February 2, 2024 DIARIO OFICIAL 511 Part II Data to provide Percentage of participation of the partner or shareholder in the exercise Tenure period: from Tenure period: to Amount of contributions that are not premium on subscription of shares Amount of capital withdrawals Part III Data to provide Amount of loans made Amount of loans received Percentage of interest rate agreed in case of loans received Destination of the loan Amount of premium on subscription of shares Part IV Data to provide Method of payment (fund transfer, capitalization of credits or debts, etc.) Annex no. 12 consists of 17 columns and is divided into four parts. Part I Index Concept Data to provide 12- Transactions with related parties for the exercise ended december 31, 2023 (amounts in pesos) Number of fiscal identification or RFC Type of operation Note: Information from this annex is only captured when "Si" (Yes) has been entered in concept 05D022000, of the general data annex. Income tax Denomination or corporate name of the related party Taxable income 05120000000000 (specify). 05120001000000 Total of taxable income.

512 DIARIO OFICIAL Viernes 2 de febrero de 2024 Authorized deductions 05120002000000 (specify). 05120003000000 Total of authorized deductions. Part II Data to provide In case that in the column Type of operation there selected any of the concepts of Other income or Other payments specify concept Country of residence Value of the operation and/or investment for tax purposes (even with zero value) Transfer pricing method applied The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the section denominated additional information that unique and valuable contributions are treated Part III Data to provide The operation is agreed as with independent parties in comparable operations (yes or no) Amount of fiscal adjustment by the taxpayer so that the operation is considered agreed as with independent parties in comparable operations Were the values of acts or activities modified for VAT, or the VAT creditable (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section B of the RMF 2023) (yes or no) Indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) Amount modified Part IV Data to provide There was Withholding and payment of Income Tax For this Operation Income Tax Rate Withheld

Friday, February 2, 2024 DIARIO OFICIAL 513 Index Concept Data to provide 13- Taxpayer information on its operations with related parties for the exercise ended december 31, 2023 (amounts in pesos) Note: Information from this annex is only captured when "Si" (Yes) has been entered in concept 05D022000, of the general data annex. Business knowledge, general information Which is (are) the predominant activity (ies) of the taxpayer: 05130000000000 Granting of temporary use or enjoyment of goods. 05130001000000 Services. 05130002000000 Others (specify). 05130003000000 The taxpayer is the owner of the assets it uses to carry out its predominant activity, which are registered in its accounting. 05130004000000 The taxpayer owns or uses intangible assets which are registered in its accounting. Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are registered in its accounting. 05130005000000 Field 1. 05130006000000 Field 2. 05130007000000 Field 3. 05130008000000 Field 4. 05130009000000 Field 5. 05130010000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which the use or enjoyment is granted (see appendix VIII). 05130011000000 Field 1. 05130012000000 Field 2. 05130013000000 Field 3. 05130014000000 Field 4. 05130015000000 Field 5. 05130016000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is owner and which it has registered in its accounting (see appendix VIII). 05130017000000 Field 1. 05130018000000 Field 2. 05130019000000 Field 3. 05130020000000 Field 4. 05130021000000 Field 5. 05130022000000 Value of the intangible asset registered in its accounting. 05130023000000 The taxpayer obtained an advance pricing agreement (APA) aplicable to the fiscal exercise. 05130024000000 Number of letter. 05130025000000 Date of letter.

514 DIARIO OFICIAL Viernes 2 de febrero de 2024 05130026000000 Indicate if an advance pricing agreement (APA) aplicable to the fiscal exercise is in process. 05130027000000 Date of presentation of the promotion. 05130028000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties. 05130029000000 Number of letter. 05130030000000 Date of letter. 05130031000000 Deducted in the exercise depreciations or amortizations arising from transactions with related parties carried out in previous exercises. 05130032000000 The taxpayer has the supporting documentation for the purposes of article 76, fraction IX of the LISR [transfer pricing study(ies)]. 05130033000000 The taxpayer presented its informational declaration for its transactions with related parties (for the purposes of article 76, fraction X of the LISR). 05130034000000 Date of presentation (last presented). 05130035000000 The taxpayer has documentary evidence demonstrating having complied with the purposes of article 76, fraction XII of the LISR for its transactions with related parties: RFC of the persons who prepared the information and documentation that demonstrates compliance for the purposes of article 76, fractions IX and XII of the LISR or, that advised in its formulation Preparers 05130036000000 RFC or fiscal identification number 1. 05130037000000 RFC or fiscal identification number 2. 05130038000000 RFC or fiscal identification number 3. Advisors 05130039000000 RFC or fiscal identification number 1. 05130040000000 RFC or fiscal identification number 2. 05130041000000 RFC or fiscal identification number 3. RFC of the persons who advised tax-wise in terms of Title VI of the CFF Tax advisors 05130042000000 RFC or fiscal identification number 1. 05130043000000 RFC or fiscal identification number 2. 05130044000000 RFC or fiscal identification number 3. Obligations in matters of transfer pricing 05130045000000 The figures reported in the informational declaration of transactions with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (for the purposes of article 76, fractions IX and X of the LISR).

Friday, February 2, 2024 OFFICIAL GAZETTE 515

05130046000000 In case of discrepancy, specify: 05130047000000 The figures reported in the informative declaration (for the purposes of Article 76, fraction X of the Income Tax Law) are consistent with those stated in Annex 12 of the audit report, both referring to transactions with related parties. 05130048000000 In case of discrepancy, specify: 05130049000000 The figures reported for transactions with related parties in the documentary evidence demonstrating compliance with the purposes of Article 76, fraction XII of the Income Tax Law are consistent with those stated in Annex 12 of the audit report. 05130050000000 In case of discrepancy, specify: 05130051000000 In some of the transactions analyzed in the taxpayer's various transfer pricing documentation, the related party resident abroad was chosen as the examined party. 05130052000000 Indicate the transactions carried out. 05130053000000 Amount of the transactions. 05130054000000 The taxpayer has in its possession all the financial and tax information of the related party that is necessary to corroborate the analysis and conclusions of the transfer pricing documentation where said related party was chosen as the party to be examined.

Transfer Pricing Adjustments 05130055000000 Did you make any adjustments in the matter of transfer pricing so that the prices, amounts of consideration, or profit margins of the operations carried out with related parties are considered as agreed upon as they would be with or between independent parties in comparable operations. Note: in case that in Annex 12 information is presented in the column Amount of taxpayer's tax adjustment so that the operation is considered agreed upon as with independent parties in comparable operations, answer the following (non-accounting tax effects): 05130056000000 The amount of the increase in accumulative income for purposes of the Income Tax Law. 05130057000000 The amount of the increase in authorized deductions for purposes of the Income Tax Law, even by decreasing income. 05130058000000 The amount decreased in authorized deductions for purposes of the Income Tax Law. 05130059000000 Amount increased in the declarations presented for the fiscal year for taxes withheld on payments abroad, as a consequence of transfer pricing adjustments. 05130060000000 Amount decreased in the declarations presented for the fiscal year for creditable VAT, as a consequence of transfer pricing adjustments. 05130061000000 There is supporting documentation that substantiates the real adjustments made. 05130062000000 Modified the values of acts or activities for IEPS or well, of the creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023). 05130063000000 Indicate modified amount of acts or activities (RMF). 05130064000000 Indicate modified amount of creditable IEPS (RMF). 05130065000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased its deductions as deductible. 05130066000000 In the case of voluntary adjustments, presented notice for the modification of authorized deductions indicated in the RMF.

516 OFFICIAL GAZETTE Friday, February 2, 2024

Interest with related parties considered as dividends 05130067000000 The taxpayer considered accrued interest as dividends for the purposes of Article 11, fraction II of the Income Tax Law. 05130068000000 Amount of the interest considered as dividends.

Deductible and non-deductible expenses 05130069000000 Deducted expenses with related parties for the purposes of Article 28, fraction XXIII, third and penultimate paragraphs of the Income Tax Law. Note: in case of affirmative answer to the previous index, indicate in the annex called additional information with what documentation you have to accredit that your deductions are not treated as structured agreements or hybrid mechanisms. 05130070000000 Indicate the amount of the deduction made. 05130071000000 Considered as non-deductible expenses with related parties for the purposes of Article 28, fraction XXIII of the Income Tax Law. 05130072000000 Indicate the amount of the expense considered as non-deductible 05130073000000 Deducted expenses with related parties for the purposes of Article 28, fraction XXIX, second paragraph of the Income Tax Law. 05130074000000 Indicate the amount of the deduction made. 05130075000000 Considered as non-deductible expenses with related parties for the purposes of Article 28, fraction XXIX, first paragraph of the Income Tax Law. 05130076000000 Indicate the amount of the expense considered as non-deductible. 05130077000000 Considered as non-deductible interest for the purposes of Article 28, fraction XXXII of the Income Tax Law.

Expenses for reimbursements (at Cost) 05130078000000 Deducted expenses with related parties for reimbursements at cost. In case of affirmative answer. 05130079000000 Has all the supporting documentation, on the one hand, of its related party and, on the other hand, with the documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost.

Prorated expenses 05130080000000 Deducted expenses with related parties carried out abroad on a prorated basis. 05130081000000 Indicate the amount of the deduction of expenses carried out abroad on a prorated basis. 05130082000000 Quantify the benefit received or expected to be received from the prorated expense. 05130083000000 Complied with what is stated in rule 3.3.1.27. of the RMF for 2023.

Gains and/or losses from the alienation of shares 05130084000000 Obtained gain and/or fiscal loss when carrying out an operation of alienation of shares with and among related parties. Note: in case of affirmative answer, indicate in the annex called additional information the business reason to alienate the shares.

Friday, February 2, 2024 OFFICIAL GAZETTE 517 05130085000000 Indicate the value of the price of alienation of the share package alienated. 05130086000000 Indicate the proven acquisition cost of the share package alienated. 05130087000000 Name of the issuer. 05130088000000 RFC or TAX id of the issuer. 05130089000000 Indicate the equity capital of the issuer. 05130090000000 Name of the acquirer. 05130091000000 RFC or TAX id of the acquirer. 05130092000000 Presented to the tax authorities the study on the determination of the sale price of the shares in the terms of articles 179 and 180 of the Income Tax Law with the elements contained in subsection e) of fraction I of article 179 of the Income Tax Law (second paragraph of subsection b) corresponding in turn to the fourth paragraph of fraction XVII of article 28 of the Income Tax Law). 05130093000000 Date of presentation before the tax authorities of the study on the determination of the sale price of the shares. 05130094000000 Tax authority in which it was presented. 05130095000000 Mention the business reason to alienate the shares. 05130096000000 Mention if you carried out the valuation of the alienation carried out. 05130097000000 Has the supporting documentation of the valuation of the alienation carried out. In case of affirmative answer to the previous index, indicate the following: 05130098000000 Name of the expert. 05130099000000 Indicate its RFC.

Derivative financial operations with related parties 05130100000000 Accumulated income from derivative financial operations. 05130101000000 Indicate the amount of the corresponding accumulation. 05130102000000 Made deductions related to derivative financial operations. 05130103000000 Indicate the amount of the corresponding deduction. 05130104000000 Obtained losses in derivative financial operations with related parties for the purposes of Article 28, fraction XIX of the Income Tax Law. 05130105000000 Indicate the corresponding amount. 05130106000000 Made payments of initial amounts for the right to acquire or sell, goods, currencies, shares or other securities that did not trade on recognized markets for the purposes of Article 28, fraction XXIV of the Income Tax Law. 05130107000000 Indicate the corresponding amount.

Insufficient capitalization: 05130108000000 Determined non-deductible interest for the purposes of Article 28, fraction XXVII of the Income Tax Law. 05130109000000 Annual average balance of all the taxpayer's debts that accrued interest payable, determined for the purposes of Article 28, fraction XXVII of the Income Tax Law. 05130110000000 Equity capital at the beginning of the exercise determined for the purposes of Article 28, fraction XXVII of the Income Tax Law. 05130111000000 Equity capital at the end of the exercise determined for the purposes of Article 28, fraction XXVII of the Income Tax Law. 05130112000000 Average equity capital. 05130113000000 Average equity capital divided by three.

518 OFFICIAL GAZETTE Friday, February 2, 2024 05130114000000 Annual average balance of the taxpayer's debts contracted with related parties resident abroad, determined for the purposes of Article 28, fraction XXVII of the Income Tax Law. 05130115000000 Non-deductible interest determined for the purposes of Article 28, fraction XXVII of the Income Tax Law. 05130116000000 Opted to consider as equity capital of the exercise the initial and final balances of the exercise of its capital contribution accounts, net fiscal profit and reinvested net fiscal profit.

Corresponding adjustments 05130117000000 Made during the fiscal year (in the own exercise subject to review or for purposes of previous exercises) any adjustment in the matter of transfer pricing as a consequence of applying what is stated in the transfer pricing documentation of some related party resident abroad. 05130118000000 In case of affirmative answer, indicate the amount of the same. 05130119000000 The adjusted fiscal year (1). 05130120000000 The adjusted fiscal year (2) 05130121000000 The adjusted fiscal year (3). 05130122000000 Carried out corresponding adjustments in the matter of transfer pricing during the fiscal year (in the own exercise subject to review or for purposes of previous exercises) without complying with what is established in Article 184 of the Income Tax Law. 05130123000000 In case of affirmative answer, indicate the amount of the same. 05130124000000 The adjusted fiscal year (1). 05130125000000 The adjusted fiscal year (2). 05130126000000 The adjusted fiscal year (3). 05130127000000 Carried out corresponding adjustments in the matter of transfer pricing during the fiscal year (in the own exercise subject to review or for purposes of previous exercises) as a consequence of operations with related parties resident in countries with which Mexico has not celebrated international treaties in the matter of tax and carried out by the authorities of said countries. 05130128000000 In case of affirmative answer, indicate the amount of the same. 05130129000000 The adjusted fiscal year (1). 05130130000000 The adjusted fiscal year (2). 05130131000000 The adjusted fiscal year (3).

Article 76-A of the Income Tax Law (2023) 05130132000000 Is obliged to present the informative declaration provided for in fraction I (master of related parties). 05130133000000 Is obliged to present the informative declaration provided for in fraction II (local of related parties). 05130134000000 Is obliged to present the informative declaration provided for in fraction III (country by country). In case of affirmative answer in this last case specify the assumption of obligation: 05130135000000 By being a multinational controlling legal person (fraction III, subsection a). 05130136000000 By being designated (fraction III, subsection b) Do you have knowledge if the multinational controlling legal person to which your company belongs, is obliged to present directly or through any designated, the following informative declarations of related parties:

Friday, February 2, 2024 OFFICIAL GAZETTE 519 05130137000000 Obligation to present the master declaration. 05130138000000 Obligation to present the country by country declaration.

Annual informative declarations of related parties of 2022 presented in 2023 (article 76-A of the Income Tax Law) 05130139000000 Presented on time and in form the informative master declaration of related parties of the multinational business group of 2022. 05130140000000 Date of presentation (last presented). 05130141000000 Presented on time and in form the informative local declaration of related parties of 2022. 05130142000000 Date of elaboration of the information and transfer pricing documentation associated with the declaration. 05130143000000 Date of presentation (last presented). 05130144000000 Presented on time and in form the informative country by country declaration of the multinational business group of 2022. 05130145000000 Date of presentation (last presented).

Non-binding criteria 05130146000000 The taxpayer applied criteria contrary to those published in the Official Gazette as non-binding criteria in the matter of transfer pricing of the tax and customs provisions. 05130147000000 Specify the number(s) of criterion/criteria.

Index Concept Data to provide 14- Informative Data for the exercise ended december 31, 2023 (figures in pesos) Amount

Informative Data of the taxpayer 05140000000000 Is authorized for notification by means of tax mailbox.

Informative Data of the taxpayer as legal representative 05140001000000 Is partner or shareholder of some taxpayers that represents 05140002000000 Number of entities in which it participates as legal representative. Indicate the five main RFCs of the legal person(s) in which it participates as legal representative: 05140003000000 RFC 1. 05140004000000 RFC 2. 05140005000000 RFC 3. 05140006000000 RFC 4. 05140007000000 RFC 5. 05140008000000 Is legal representative of a resident abroad without permanent establishment in national territory.

520 OFFICIAL GAZETTE Friday, February 2, 2024

Indicate the five main names or trade names of the residents abroad: 05140009000000 Name 1. 05140010000000 Name 2. 05140011000000 Name 3. 05140012000000 Name 4. 05140013000000 Name 5.

Worker participation in profits 05140014000000 PTU generated during the exercise. 05140015000000 PTU not collected in the previous exercise. 05140016000000 PTU paid in the exercise. 05140017000000 Taxable income base for PTU.

Figures at the close of the exercise Income tax 05140018000000 Authorized deductions for purposes of income tax. 05140019000000 Profit coefficient to apply in the following exercise. 05140020000000 Income from dividends of persons resident in the country. 05140021000000 Income from dividends of persons resident abroad. 05140022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN. 05140023000000 Accumulative income from the gain realized that derives from merger. 05140024000000 Accumulative income from the gain realized that derives from spin-off. 05140025000000 Accumulative income from the gain realized that derives from capital reductions of societies resident abroad in which the taxpayer is partner or shareholder. 05140026000000 Accumulative income from the gain realized that derives from liquidation of societies resident abroad in which the taxpayer is partner or shareholder. 05140027000000 Deducted loss derived from merger. 05140028000000 Deducted loss derived from spin-off. 05140029000000 Deducted loss derived from capital reduction. 05140030000000 Deducted loss derived from liquidation of societies. 05140031000000 Dividends paid coming from CUFIN and CUFINRE. 05140032000000 Dividends paid not coming from CUFIN nor from CUFINRE. 05140033000000 Total accumulative income. 05140034000000 Balance of CUFIN determined for the purposes of Article 77, fifth paragraph of the Income Tax Law. 05140035000000 Total amount of payments that are exempt income for the worker. 05140036000000 Deductible amount at 47% (payments that are exempt income for the worker). 05140037000000 Deductible amount at 53% (payments that are exempt income for the worker).

Friday, February 2, 2024 OFFICIAL GAZETTE 521

Accounts and documents to collect and to pay in foreign currency Accounts and documents to collect in foreign currency 05140038000000 Balance of accounts and documents to collect originated in foreign currency (pesos). Indicate the three main types of currency: 05140039000000 Field 1. 05140040000000 Field 2. 05140041000000 Field 3. Indicate the three most important concepts that originated the balance: 05140042000000 (specify). 05140043000000 (specify). 05140044000000 (specify). 05140045000000 Indicate the amount of accounts and documents to collect in foreign currency that come from operations with related parties.

Accounts and documents to pay in foreign currency 05140046000000 Balance of accounts and documents to pay originated in foreign currency (pesos). Indicate the three main types of currency: 05140047000000 Field 1. 05140048000000 Field 2. 05140049000000 Field 3. Indicate the three most important concepts that originated the balance: 05140050000000 (specify). 05140051000000 (specify). 05140052000000 (specify). 05140053000000 Indicate the amount of accounts and documents to pay in foreign currency that come from operations with related parties.

Net fiscal profit account exercises from 2014 to 2023 05140054000000 Initial balance of updated CUFIN. Plus: 05140055000000 Fiscal result of the exercise. Minus: 05140056000000 ISR (for the purposes of Article 9, first paragraph of the Income Tax Law). 05140057000000 Non-deductible items, except provisions and reserves (for the purposes of Article 28, fractions VIII and IX of the Income Tax Law). 05140058000000 Worker participation in company profits paid in the exercise (for the purposes of Article 9, fraction I of the Income Tax Law). 05140059000000 Effect of income tax paid abroad by payment of dividends to the taxpayer (for the purposes of Article 77, fourth paragraph of the Income Tax Law).

522 OFFICIAL GAZETTE Friday, February 2, 2024

Equal: 05140060000000 Positive result. 05140061000000 Negative result (difference for the purposes of Article 77, fifth paragraph of the Income Tax Law). Plus: 05140062000000 Initial balance of updated CUFIN. Plus: 05140063000000 Dividends collected. Minus: 05140064000000 Dividends paid. Other concepts specify: 05140065000000 (specify). 05140066000000 (specify). 05140067000000 (specify). 05140068000000 (specify). 05140069000000 (specify). 05140070000000 Total balance of CUFIN at the close of the current exercise updated from the exercises of 2014 to 2023.

Net fiscal profit account exercises from 2001 to 2013 05140071000000 Initial balance of updated CUFIN. Plus: 05140072000000 Dividends collected. Minus: 05140073000000 Dividends paid. Plus: 05140074000000 Inflation adjustment. Other concepts specify. 05140075000000 (specify). 05140076000000 (specify). 05140077000000 (specify). 05140078000000 (specify). 05140079000000 (specify). 05140080000000 Total balance of CUFIN at the close of the exercise updated from the exercises of 2001 to 2013.

Net fiscal profit account exercises prior to 2000 05140081000000 Initial balance of updated CUFIN. Plus: 05140082000000 Dividends collected. Minus: 05140083000000 Dividends paid. Plus: 05140084000000 Inflation adjustment. 05140085000000 Total balance of CUFIN at the close of the exercise updated from the exercises prior to 2000.

Friday, February 2, 2024 OFFICIAL GAZETTE 523

Net fiscal profit reinvested account 05140086000000 Initial balance of updated CUFINRE. 05140087000000 Dividends paid. Plus: 05140088000000 Inflation adjustment. Other concepts specify. 05140089000000 (specify). 05140090000000 (specify). 05140091000000 (specify). 05140092000000 (specify). 05140093000000 (specify). 05140094000000 Total balance of CUFINRE at the close of the exercise updated.

Updated balances (Income Tax) at the close of the exercise of: 05140095000000 Net fiscal profit account. 05140096000000 Reinvested net fiscal profit account. 05140097000000 Net fiscal profit account for investment in renewable energy. 05140098000000 Capital contribution account. 05140099000000 Tax on asset to recover from 10 years prior. 05140100000000 Fiscal losses from previous exercises.

Foreign trade 05140101000000 Declared customs value of definitive imports. 05140102000000 Declared customs value of definitive exports.

Value added tax 05140103000000 VAT paid in customs during the exercise. 05140104000000 VAT charged by importation of acquired intangible goods. 05140105000000 VAT charged by importation of the use or enjoyment of intangible goods. 05140106000000 VAT charged by importation of services. 05140107000000 Creditable VAT by interest. 05140108000000 VAT credited by the importation of acquired intangible goods. 05140109000000 VAT credited by the importation of the use or enjoyment of intangible goods. 05140110000000 VAT credited by the importation of services. 05140111000000 Value of the acts or activities taxed at the 8% rate. 05140112000000 Total VAT of the acts or activities paid at the 8% rate. 05140113000000 Value of the acts or activities not subject. 05140114000000 Value of the acts or activities exempt.

524 DIARIO OFICIAL Viernes 2 de febrero de 2024 Special tax on production and services 05140115000000 Special tax on production and services paid in customs during the fiscal year. 05140116000000 Biodiesel and its mixtures for the purposes of Article 16, Section A, Fraction I of the LIF 2023. 05140117000000 Biodiesel and its mixtures for the purposes of Article 16, Section A, Fraction IV of the LIF 2023. Consolidated financial information 05140118000000 It is a controlling entity in terms of the financial information accounting standard applied by the taxpayer. Note: in the event of an affirmative response to the above index, information must be declared in the following two indices: 05140119000000 Total consolidated sales or net income determined in accordance with the financial information accounting standard applied by the taxpayer. 05140120000000 It has subsidiaries in terms of the financial information accounting standard applied by the taxpayer abroad, or permanent establishments resident or located abroad. Alienation of shares 05140121000000 Carried out alienation of shares. 05140122000000 Date of the operation. 05140123000000 Type of alienation. 05140124000000 Others (specify). 05140125000000 Name of the issuing company of the alienated shares. 05140126000000 Country of tax residence of the issuer. 05140127000000 RFC or ID. 05140128000000 Number of shares alienated. 05140129000000 Indicate if you benefited from treaties to avoid double taxation. 05140130000000 Sale price. 05140131000000 Tax cost of the shares or security. 05140132000000 Applied losses from alienation of shares. If affirmative, indicate: 05140133000000 If at the end of the fiscal year in question, the taxpayer has pending fiscal losses from alienation of shares to be applied. 05140134000000 Total amount of losses from alienation of shares at the end of the fiscal year. 05140135000000 Amount of the loss from alienation of shares determined. 05140136000000 Indicate if at the end of the fiscal year in question, the taxpayer has pending amounts to be credited for income tax paid abroad for the purposes of Article 5 of the LISR. If affirmative, indicate: 05140137000000 Pending amount to be credited. 05140138000000 Concept for which income tax was paid abroad.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 525 Annex no. 15 consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 15- Operations carried out with residents abroad for the fiscal year ended december 31, 2023 (amounts in pesos) Tax identification number Type of operation Note: Information from this annex is only captured when "Si" has been noted in concept 05D059000", of the general data annex. Income tax Name or corporate name Accrual income 05150000000000 (specify). 05150001000000 Total accrual income. Authorized deductions 05150002000000 (specify). 05150003000000 Total authorized deductions. Part II Data to provide In case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept Country of residence Mexico has a broad agreement on exchange of information with the country of the column above (yes or no) Amount of the operation Part III Data to provide Indicate if it is a related party (yes or no) Carried out withholding and payment for this operation (yes or no) ISR rate for withholding determined by audit Part IV Data to provide ISR withheld paid Difference Applied benefits of any treaty concluded by Mexico to avoid double taxation (yes or no)

526 DIARIO OFICIAL Viernes 2 de febrero de 2024 Annex no. 16 consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 16- Investments for the fiscal year ended december 31, 2023 (amounts in pesos) Value of the investment Balance pending to deduct at the beginning of the fiscal year Fixed assets 05160000000000 Constructions. 05160001000000 Constructions in progress. 05160002000000 Properties considered historical. 05160003000000 Railways. 05160004000000 Furniture and office equipment. 05160005000000 Airplanes. 05160006000000 Vessels. 05160007000000 Transport equipment: automobiles. 05160008000000 Transport equipment: automobiles with propulsion from rechargeable electric batteries and electric automobiles with internal combustion engine or powered by hydrogen. 05160009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion from rechargeable electric batteries. 05160010000000 Transport equipment (others). 05160011000000 Fixed feeding equipment for electric vehicles. 05160012000000 Computer equipment. 05160013000000 Dies, punches, molds, matrices and tooling. 05160014000000 Telephone communications. 05160015000000 Satellite communications. 05160016000000 Land (acquisition cost). 05160017000000 Adaptation of facilities for people with disabilities. 05160018000000 Machinery and equipment for the generation of energy from renewable sources or from systems of efficient electricity cogeneration. 05160019000000 Machinery and equipment. 05160020000000 Oil pipelines, gas pipelines, terminals and tanks of storage of hydrocarbons. 05160021000000 Investments made for exploration, recovery secondary and enhanced, and non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 05160022000000 Investments made for the development and exploitation of oil or natural gas fields (applicable to hydrocarbon taxpayers). 05160023000000 Investments made in infrastructure of storage and transport (applicable to taxpayers of hydrocarbons). 05160024000000 Other fixed assets. 05160025000000 Sum of fixed assets.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 527 Deferred expenses and charges 05160026000000 Patents. 05160027000000 Registered trademarks. 05160028000000 Royalties. 05160029000000 Installation expenses. 05160030000000 Organization expenses. 05160031000000 Concessions. 05160032000000 Other deferred expenses and charges. 05160033000000 Sum of deferred expenses and charges. Expenditures in pre-operational periods 05160034000000 (specify). 05160035000000 Sum of pre-operational expenditures. 05160036000000 Total investments. Part II Data to provide Plus: MOI of acquisitions during the fiscal year Minus: alienations and/or write-offs in the fiscal year Minus: deduction in the fiscal year Minus: immediate deduction in the fiscal year Balance pending to deduct at the end of the fiscal year Annex no. 17 consists of 25 columns and is divided into six parts. Part I Index Concept Data to provide 17- Loans from Abroad for the fiscal year ended december 31, 2023 (amounts in pesos) Tax identification number Outstanding balance of the loan december 31 2022 Note: Information from this annex is only captured when "Si" has been noted in concept 05D060000, of the general data annex. Name, denomination or corporate name of the resident abroad Related parties 05170000000000 (specify). 05170001000000 Total related parties. Unrelated parties 05170002000000 (specify). 05170003000000 Total unrelated parties.

528 DIARIO OFICIAL Viernes 2 de febrero de 2024 Name, denomination or corporate name of the resident in Mexico Related parties 05170004000000 (specify). 05170005000000 Total related parties. Total unrelated parties 05170006000000 (specify). 05170007000000 Total unrelated parties. Part II Data to provide Type of financing In case that in the column Type of financing you selected the concept Other, specify concept: Was beneficiary effective of the interests (yes or no) Number of registration of the creditor resident abroad before SAT valid during the fiscal year dictated Country of residence for tax purposes Part III Data to provide Type of currency Conversion Of currency Date on Which Currency Conversion Was Performed Denomination of the interest rate Percentage of the interest rate Part IV Data to provide Total amount of the interests paid and/or due Rate of withholding of ISR ISR withheld in the fiscal year Validity of the loan of Validity of the loan at Part V Data to provide Outstanding balance at december 31 2023 Frequency of exigibility of payment of interests In case that in the column "frequency of exigibility of payment of interests" you selected the concept Other, specify concept: Guaranteed the loan (yes or no) Part VI Data to provide Total amount of the interests deducted in the fiscal year dictated Destination of the capital borrowed Carried out placements abroad (yes or no) Number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico

Viernes 2 de febrero de 2024 DIARIO OFICIAL 529 Annex no. 18 consists of 13 columns and is divided into two parts. Part I Index Concept Data to provide 18- Integration of fiscal losses of prior fiscal years for the fiscal year ended december 31, 2023 (amounts in pesos) 2023 2022 Note: Information from this annex is only captured when "Si" has been noted in concept 05D027000, of the general data annex. 05180000000000 The applied loss comes totally or partially from a spin-off. 05180001000000 Indicate the RFC of the spun-off company. 05180002000000 Indicate the amount applied in the fiscal year, coming from the spin-off. Note: in the event of successive spin-offs, you must declare through the annex called additional information of the audit report, information corresponding to the above indices. 05180003000000 Original amount of the fiscal loss. 05180004000000 INPC of the last month of the fiscal year in which the fiscal loss was generated. 05180005000000 INPC of the first month of the second half of the fiscal year in which the fiscal loss was generated. 05180006000000 Update factor of the period. 05180007000000 Updated fiscal loss for the fiscal year in which it was generated. 05180008000000 INPC of the last month of the first half of the fiscal year in which the fiscal loss is applied or updated. 05180009000000 INPC of the month in which the fiscal loss was last updated. 05180010000000 Update factor of the period. 05180011000000 Updated fiscal loss in the fiscal year in which it is applied or updated. Note: the concepts of indices 05180008000000 to 05180011000000 must be repeated to update the fiscal losses occurred from 2013 to 2022, or applied in the fiscal years from 2014 to 2023. 05180012000000 Amount of the decrease in the fiscal loss in the fiscal year: Note: the concept of index 05180012000000 must be repeated as many times as necessary to indicate the fiscal year in which the fiscal losses are amortized, noting the amount applied in the column to which corresponds the fiscal loss. 05180013000000 Amount of the fiscal loss pending to be applied. Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 2014 2013

530 DIARIO OFICIAL Viernes 2 de febrero de 2024 Annex no. 19 consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 19- Operations subject to preferential tax regimes for the fiscal year ended december 31, 2023 (amounts in pesos) Tax identification number Country of tax residence Note: Information from this annex is only captured when "Si" has been noted in concept 05D2640000, of the general data annex. Name or corporate name Income 05190000000000 (specify). 05190001000000 Total income. Expenses 05190002000000 (specify). 05190003000000 Total expenses. Part II Data to provide Effective rate of the tax on income paid abroad (less than 75% of what would be paid in Mexico) Type of currency of the country of tax residence Type of operation In case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept Part III Data to provide Total amount of the profits or fiscal losses in the shareholding Total of accrual income or taxable in the fiscal year Direct participation or average daily participation of the taxpayer in the fiscal year (percentage): percentage Direct participation or average daily participation of the taxpayer in the fiscal year (percentage): amount

Viernes 2 de febrero de 2024 DIARIO OFICIAL 531 Part IV Data to provide Contributions and refunds: total amount of the investments or contributions made during the fiscal year Contributions and refunds: total amount of capital refunds received during the fiscal year The accounting is at disposal of the authority (yes or no) Has any interposed entity (yes or no) Part V Data to provide Data of the entity located in preferential tax regime: total of profits or fiscal losses of the fiscal year Data of the entity located in preferential tax regime: total of distributed profits in the fiscal year Data of the entity located in preferential tax regime: total amount of assets not related to the business activity Data of the entity located in preferential tax regime: total amount of assets related to the business activity Part VI Data to provide In the case of income generated in participation with other entities it has the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity carried out by the entity in which it participates Operations with trust or with the entity or foreign legal figure transparent fiscally, indicate if the information is for the case of the income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure transparent fiscally, description of the object of the trust Trust or entity or foreign legal figure transparent fiscally: validity of Part VII Data to provide Trust or entity or foreign legal figure transparent fiscally: validity at Character with which it participates in the trust or in the entity or foreign legal figure transparent fiscally Indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation Preferential rate by treaty Tax on income subject to REFIPRES

532 DIARIO OFICIAL Viernes 2 de febrero de 2024 Annex no. 20 consists of 22 columns and is divided into five parts. Part I Index Concept Data to provide 20- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the LISR) for the fiscal year ended december 31, 2023 (amounts in pesos) Amount of the accrual income of the previous fiscal year of each of the persons members of the group or of each related party Tax identification number or RFC of each of the persons members of the group or of each related party Name or corporate name 05200000000000 (specify). 05200001000000 Total. Part II Data to provide Amount of the accrual income of the previous fiscal year of the taxpayer Total accrual income of the previous fiscal year of the taxpayer and of all persons members of the group or of all related parties Proportion of income Deduction limit of the taxpayer Total of the interests accrued that derive from debts (deductible amounts) Part III Data to provide Net interest pending to deduct from prior fiscal years (applicable from fiscal year 2021) Total of the interest income accrued Net interest Profit (loss) fiscal Total of the interests accrued that derive from debts (deductible amounts) Part IV Data to provide Total amount deducted from fixed assets Total amount deducted from delayed expenses Total amount deducted from delayed charges Total amount deducted from expenditures made in pre-operational periods Part V Data to provide Fiscal profit adjusted Limit net interest Non-deductible interests It falls under any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no)

Viernes 2 de febrero de 2024 DIARIO OFICIAL 533 The questionnaires indicated below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation. Every question must be understood with respect to the fiscal year subject to review in those questions that do not apply to the taxpayer, as well as when in the opinion of the public accountant who answers the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row can be left blank, making the corresponding clarifications in the report on the review of the taxpayer's tax situation, since if not done so, the SAT will understand that the taxpayer had the obligation questioned and did not comply with it. Index Concept Data to provide Comments Fiscal diagnosis questionnaire (public accountant review) for the fiscal year ended december 31, 2023 Audit procedures applied for the review of financial statements 05210000000000 Carried out the evaluation of the taxpayer's internal control. 05210001000000 In case of affirmative response to the above index, retains the evidence of the internal control evaluation in its working papers. 05210002000000 Detected weaknesses or deviations related to the structure of the taxpayer's internal control with impact on its tax situation. Note: in case of affirmative response, describe the irregularities in the report on the review of the tax situation. 05210003000000 As a consequence of the performance of its work, proposed financial adjustments that affected the tax situation of the taxpayer. 05210004000000 As a consequence of the performance of its work found differences in immaterial items that may have tax repercussions. 05210005000000 In case of affirmative response to the above indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected by the date of sending of the fiscal audit report the following: 05210006000000 Items that the taxpayer incorrectly deducted in the income tax. 05210007000000 Income that the taxpayer omitted in the income tax. 05210008000000 Acts or activities that the taxpayer omitted in the value-added tax. 05210009000000 Improper credits made against the income tax. 05210010000000 Improper credits made against the value-added tax.

534 DIARIO OFICIAL Viernes 2 de febrero de 2024 In case of negative response, explain the reasons in the report on the review of the tax situation of the taxpayer. 05210011000000 In case of having detected in its audit any irregularity of those indicated in indices 05210006000000 to 05210010000000, indicate if it revealed any qualification in the report on the review of the tax situation of the taxpayer. 05210012000000 In case of having answered affirmatively in index 05210004000000, revealed this circumstance in the report on the review of the tax situation of the taxpayer. According to its audit tests, the scope of them and with the evidence it retains in its working papers, answer if it ensured that the taxpayer complied with the following: 05210013000000 The taxpayer received advice from an expert from the direction in tax matters. 05210014000000 Evaluated the competence, capacity and objectivity of the direction expert in tax matters. 05210015000000 Obtained knowledge of the expert's work. 05210016000000 Evaluated the adequacy of the expert's work. 05210017000000 If the taxpayer obtained a written document. Income tax (ISR) Deductions (ISR) 05210018000000 In case that the taxpayer has not given compliance to what is provided in indices 05D154000 to 05D167000 of the fiscal diagnosis, it was proposed that the corresponding items be made non-deductible. 05210019000000 In case of affirmative response, the taxpayer presented supplementary declarations as a result of this review. Specific provisions (ISR) 05210020000000 In case that the taxpayer has not given compliance to what is provided in indices 05D168000 to 05D171000 of the fiscal diagnosis, it was proposed that the items related to deductions be made non-deductible. 05210021000000 In case of affirmative response, the taxpayer presented supplementary declarations as a result of this review. Multiple information declaration 05210022000000 Verified the information contained in the annex information on payments and withholdings of ISR, IVA and IEPS (for the purposes of article nine, fraction X of the transitory provisions of the LISR 2014). 05210023000000 Verified the information contained in the annex information on residents abroad, in the case of residents abroad (for the purposes of article nine, fraction X of the transitory provisions of the LISR 2014). 05210024000000 Verified the information contained in the annex information on residents abroad (for the purposes of article 76, fraction VI of the LISR).

Friday, February 2, 2024 OFFICIAL GAZETTE 535 05210025000000 Verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of Article 178 of the LISR). 05210026000000 Verified the information contained in the annex of operations carried out through trusts (for the purposes of Article 76, fraction XIII of the LISR). Preferential Tax Regimes 05210027000000 Verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax Acts or Activities (IVA) 05210028000000 In the event that the taxpayer has not complied with what is provided in indices 05D280000 to 05D281000 of the tax diagnosis, proposed that the corresponding corrections be made. 05210029000000 If affirmative, the taxpayer filed supplementary returns due to this review. Specific Provisions (IVA) 05210030000000 In the event that the taxpayer has not complied with what is provided in index 05D282000 of the tax diagnosis, the corresponding correction was proposed. 05210031000000 If affirmative, the taxpayer filed supplementary returns due to this review. Credit (IVA) 05210032000000 In the event that the taxpayer has not complied with what is provided in indices 05D283000 to 05D287000 of the tax diagnosis, proposed that the corresponding corrections be made in the credit. 05210033000000 If affirmative, the taxpayer filed supplementary returns due to this review. Index Concept Data to Provide Transfer Pricing Questionnaire (public accountant review) for the fiscal year ended December 31, 2023 Based on your audit tests, the scope thereof, and the evidence you retain in your working papers, answer whether you ensured that the taxpayer complied with the following: Insufficient Capitalization (for the purposes of Article 28, fraction XXVII of the LISR) 05220000000000 Verified whether the taxpayer complied with the provisions of Article 28, fraction XXVII of the LISR. 05220001000000 Detected any non-compliance with the provisions of Article 28, fraction XXVII of the LISR.

536 OFFICIAL GAZETTE Friday, February 2, 2024 05220002000000 Amount of non-deductible interest due to insufficient capitalization. If considering fiscal accounts for the calculation, indicate the amount of: 05220003000000 Capital contribution accounts. 05220004000000 Net fiscal profit and reinvested net profit. 05220005000000 In the event that you observed that the taxpayer's responses to indices 05130108000000 and/or 05130116000000 of annex 13 were incorrect and led to a tax non-compliance, indicated any qualification in your report on the review of the taxpayer's fiscal situation. 05220006000000 In addition to having answered affirmatively to index 05220005000000, indicated any qualification in your opinion. Supporting Documentation for Transfer Prices (transfer pricing study) for operations with related parties resident abroad (for the purposes of Article 76, fraction IX of the LISR) 05220007000000 Verified that the taxpayer formally complied with this tax obligation. 05220008000000 In the event of the taxpayer's non-compliance, transactions with related parties that represented a cost or expense to them were considered deductible. 05220009000000 In the event of the taxpayer's non-compliance with this tax obligation, mentioned such circumstance as a qualification in your report on the review of the taxpayer's fiscal situation. 05220010000000 In the event of the taxpayer's non-compliance, mentioned such circumstance as a qualification in your opinion. Verified that the supporting documentation for transfer prices, for operations with related parties resident abroad (for the purposes of Article 76, fraction IX of the LISR), included the following: Note: the questions referred to in indices 05220011000000 to 05220028000000 will only be answered if "Yes" has been answered in row 05130032000000 of annex 13 05220011000000 1) name, corporate name or business name, address and tax residence, of the related persons with whom operations were carried out. 05220012000000 2) that all related parties were considered according to the definition contained for the purposes of Article 179, fifth and sixth paragraphs of the LISR. 05220013000000 3) documentation demonstrating direct and indirect participation between related parties. 05220014000000 4) information regarding functions or activities for each type of operation evaluated. 05220015000000 5) information regarding assets used in each type of operation evaluated. 05220016000000 6) information regarding risks assumed in each type of operation evaluated. 05220017000000 7) information and documentation on operations with related parties and their amounts, for each related party and for each type of operation evaluated. 05220018000000 8) method applied in accordance with Article 180 of the LISR for each type of operation evaluated. 05220019000000 9) information and documentation on comparable operations or companies for each type of operation evaluated.

Friday, February 2, 2024 OFFICIAL GAZETTE 537 05220020000000 10) it was identified in the accounting records that all operations with related parties resident abroad were properly recorded. 05220021000000 In the event that compliance with any of the points mentioned above has not been met, indicate if you mentioned such circumstance in your report on the review of the taxpayer's fiscal situation. 05220022000000 In the event that compliance with any of the points mentioned above has not been met, indicate if you mentioned such circumstance in your opinion. 05220023000000 Verified that in the supporting documentation for transfer prices it was concluded that the operations carried out with related parties resident abroad by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations. 05220024000000 In the event of a negative conclusion, indicate if you revealed any qualification in the report on the review of the taxpayer's fiscal situation. 05220025000000 In the event of a negative conclusion in the supporting documentation, indicate if you revealed any qualification in your opinion. 05220026000000 In the event that the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, revealed any qualification in the report on the review of the taxpayer's fiscal situation. 05220027000000 In the event that the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, revealed any qualification in your opinion. 05220028000000 In these latter cases, considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. Informational Declaration of Operations with Related Parties Resident Abroad (Article 76, fraction X of the LISR) 05220029000000 Verified the timely presentation of the information on operations with related parties resident abroad, carried out during the immediate previous year (annex 9 of the DIM). 05220030000000 Verified if the figures reported in that declaration coincide with those stated in the documentation for the purposes of Article 76, fraction IX of the LISR (transfer pricing study). 05220031000000 Verified from a formal point of view the correct filling out of the information on operations with related parties resident abroad, carried out during the immediate previous year (annex 9 of the DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties resident abroad (for the purposes of Article 76, fraction IX of the LISR). 05220032000000 In the event that errors were observed in the filling out, mentioned such circumstance as a qualification in your report on the review of the taxpayer's fiscal situation. If negative, specify: 05220033000000 Considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible 05220034000000 In the event of non-compliance, mentioned such circumstance as a qualification in the report on the review of the taxpayer's fiscal situation. 05220035000000 In the event of non-compliance, mentioned such circumstance as a qualification in your opinion.

538 OFFICIAL GAZETTE Friday, February 2, 2024 Annual Informational Declarations of Related Parties (Article 76-A of the LISR) of 2022 presented in 2023 05220036000000 Verified the timely and proper presentation of the master information declaration of related parties of the multinational business group corresponding to the fiscal year 2022. 05220037000000 Verified the timely and proper presentation of the local information declaration of related parties corresponding to the fiscal year 2022. 05220038000000 Verified the timely and proper presentation of the country-by-country information declaration of the multinational business group corresponding to the fiscal year 2022. 05220039000000 In the event that errors were observed in the filling out of the annual informational declarations of related parties corresponding to the fiscal year 2022, mentioned such circumstance as a qualification in your report on the review of the taxpayer's fiscal situation. Compliance with the obligation regarding operations with related parties (Article 76, fraction XII of the LISR) 05220040000000 Verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations. 05220041000000 If negative, considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. 05220042000000 In the event of a negative conclusion in the documentary evidence, indicate if you revealed any qualification in the report on the review of the taxpayer's fiscal situation. 05220043000000 In the event of a negative conclusion in the documentary evidence, indicate if you revealed any qualification in your opinion. 05220044000000 Verified in the documentary evidence referred to in index 05220040000000 the application of the transfer pricing methods established in Article 180 of the LISR in the terms of the third paragraph of the cited article. 05220045000000 In the event that they were not applied, indicate if you revealed any qualification in the report on the review of the taxpayer's fiscal situation, or in your opinion. Operations with Related Parties National Reported 05220046000000 In the event that "yes" was indicated in index 05D022000 of the annex "general data", verified that the informational declaration for its operations with related parties resident abroad (for the purposes of Article 76, fraction X of the LISR, (Annex 9 of the DIM) includes operations with related parties resident in national territory. Transfer Pricing Adjustments 05220047000000 Verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions that all requirements established in rule 3.9.1.3. RMF 2023 were met.

Friday, February 2, 2024 OFFICIAL GAZETTE 539 Interest Considered as Dividends (Article 11 of the LISR) 05220048000000 In the event that you observed that the taxpayer's responses to indices 05130067000000 and/or 05130068000000 of annex 13 were incorrect and led to a tax non-compliance, indicated any qualification in your report on the review of the taxpayer's fiscal situation, or in your opinion. Transfer Pricing Methodology (Article 180 of the LISR) for transaction with related parties 05220049000000 Verified that in the supporting documentation for transfer prices, there is evidence that an attempt was made to first apply the comparable uncontrolled price method (for the purposes of Article 180, fraction I of the LISR) for each of its transactions with related parties that were validated in its transfer pricing studies. 05220050000000 Observed any formal inconsistency, on the part of the taxpayer, in the responses of the taxpayer's information on its operations with related parties. 05220051000000 If affirmative, revealed any qualification in the report on the review of the taxpayer's fiscal situation, or in your opinion. E Guide format for the presentation of the financial statement audit report, applicable to Permanent Establishments of Foreign Residents, for the fiscal year of 2023 Index Concept Data to Provide Identification Data Taxpayer: 08A000000 RFC: 08A001000 Name (paternal surname, maternal surname, first name(s)), corporate name or business name: Tax Address: 08A002000 Federal Entity: 08A003000 Borough or Municipality: 08A004000 Neighborhood or Locality: 08A005000 Postal Code: 08A006000 Street, exterior and interior number: 08A007000 City or Population: 08A008000 Telephone: 08A009000 Email: 08A010000 Name of the economic group to which it belongs: 08A011000 Activity key for tax purposes: Head Office Abroad 08A012000 Corporate name or business name: 08A013000 Address: 08A014000 Country of Residence:

540 OFFICIAL GAZETTE Friday, February 2, 2024 08A015000 Social identification number: 08A016000 Description of predominant activity: Taxpayer's Declaration: I declare that the information provided in this document reflects the real operations I carried out during the fiscal year, which are registered in accounting and are supported by supporting documentation. 08A017000 Name of the taxpayer: Index Concept Data to Provide Public Accountant: 08B000000 RFC: 08B001000 Name (paternal surname, maternal surname, first name(s)): 08B002000 CURP: 08B003000 Registration Number: Tax Address: 08B004000 Federal Entity: 08B005000 Borough or Municipality: 08B006000 Neighborhood or Locality: 08B007000 Postal Code: 08B008000 Street, exterior and interior number: 08B009000 City or Population: 08B010000 Telephone of CPA or firm: 08B011000 Email: 08B012000 Email of the CPA's tax mailbox: 08B013000 College to which it belongs: 08B014000 Name of the firm: 08B015000 RFC of the firm: 08B016000 Registration number of the firm: Declaration of the public accountant who issued the opinion: I declare that the information provided by the cited taxpayer is contained in books, records, documents and declarations in the possession of the taxpayer himself, which I examined, as I state in the independent auditor's report and in the report on the review of the taxpayer's fiscal situation that I attach. 08B017000 Name of the public accountant who issued the opinion: Index Concept Data to Provide Legal Representative: 08C000000 RFC: 08C001000 Name (paternal surname, maternal surname, first name(s)): 08C002000 National: 08C003000 Foreigner: 08C004000 CURP: Tax Address: 08C005000 Federal Entity: 08C006000 Borough or Municipality: 08C007000 Neighborhood or Locality: 08C008000 Postal Code: 08C009000 Street, exterior and interior number:

Friday, February 2, 2024 OFFICIAL GAZETTE 541 08C010000 City or Population: 08C011000 Telephone: 08C012000 Email: 08C013000 Deed number: 08C014000 Notary number: 08C015000 Entity in which the notary is located: 08C016000 Date of the power of attorney: 08C017000 Date of appointment: Legal Representative's Declaration: I declare that the information provided in this document reflects the real operations carried out by my represented party during the fiscal year, which are registered in accounting and are supported by supporting documentation. 08C018000 Name of the legal representative: Index Concept Data to Provide General Data 08D000000 Competent Authority: 08D001000 Administration: 08D002000 Obligated or Optional 08D003000 Opted to audit its financial statements by taxable income (for the purposes of Article 32-A CFF). 08D004000 Opted to audit its financial statements by the value of its assets (for the purposes of Article 32-A CFF). 08D005000 Opted to audit its financial statements by the number of workers (for the purposes of Article 32-A CFF). 08D006000 If negative in all questions of indices 08D003000, 08D004000 and 08D005000 above, mention the reason why it presents the audit report. 08D007000 Is part of a partnership in participation. 08D008000 RFC of the partner in the partnership in participation. 08D009000 First audit. 08D010000 It is a society specialized in the investment in assets of energy, electricity and infrastructure. 08D011000 Maquiladora industry. 08D012000 Carried out construction works. 08D013000 If affirmative to the previous index, accumulated income for the purposes of Article 17, second paragraph of the LISR. 08D014000 Type of special taxpayer. 08D015000 Date of start of operations. 08D016000 Date of start of the fiscal year. 08D017000 Date of end of the fiscal year. 08D018000 Date of start of the previous fiscal year. 08D019000 Date of end of the previous fiscal year. 08D020000 Select the costing system used for tax purposes: If any costing system has been selected, it will be subject to the following: 08D021000 Cost of sales: uses the absorption costing system for tax purposes and the acquisition cost valuation method for accounting purposes (historical costs) (if affirmative must fill out from index 08060000000000 to 08060030000000 of annex 6).

542 OFFICIAL GAZETTE Friday, February 2, 2024 08D022000 Cost of sales: uses the absorption costing system for tax purposes (estimated predetermined costs) (if affirmative must fill out from index 08060000000000 to 08060030000000 of annex 6). 08D023000 Cost of sales: uses the absorption costing system for tax purposes and the standard cost valuation method for accounting purposes (if affirmative must fill out from index 08060000000000 to 08060030000000 of annex 6). 08D024000 Cost of sales: uses a system different from the above (if affirmative must fill out from index 08060031000000 to 08060040000000 of annex 6). 08D025000 Type of opinion. 08D026000 Statement of cash flows used the indirect method (if affirmative must fill out from index 08040000000000 to 08040049000000 of annex 4). 08D027000 Statement of cash flows used the direct method (if affirmative must fill out from index 08040050000000 to 08040087000000 of annex 4). Indicate the RFC of the physical or moral person(s) that advised the taxpayer fiscally: 08D028000 RFC 1. 08D029000 RFC 2. 08D030000 RFC 3. 08D031000 RFC 4. 08D032000 RFC 5. Tax Effects 08D033000 Carried out operations with related parties. 08D034000 If your answer was affirmative in the previous index (must fill out annexes 15 and 16). 08D035000 Carried out operations with national related parties. 08D036000 Carried out operations with foreign related parties. 08D037000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 08D038000 In the fiscal year, decreased pending tax losses from previous years to apply for the purposes of Article 9, fraction II of the LISR (if affirmative must fill out annex 22). 08D039000 Indicate if the taxpayer applied the procedures established for the purposes of Article 22 of the LISR. If the answer to the previous question is affirmative, indicate the following: 08D040000 Name of the issuer of the shares that were disposed of. 08D041000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 08D042000 Sale price of the disposed shares. 08D043000 Amount of profit or (loss) determined by the disposal of the shares. 08D044000 Indicate if the acquirer of the disposed shares is a related party. 08D045000 The taxpayer has pending losses from the disposal of shares to apply at the end of the fiscal year. 08D046000 If your answer to the previous question is affirmative, indicate the amount of the loss from the disposal of shares updated at the end of the fiscal year.

Friday, February 2, 2024 OFFICIAL GAZETTE 543 Other aspects 08D047000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions. 08D048000 Specify the number(s) of the criterion/criteria. 08D049000 Obtained any resolution from the SAT or SHCP that affected your tax situation during the fiscal year. In the affirmative case to the previous index, indicate the following: 08D050000 It concerns: 08D051000 The requirements established in the resolution (authorization or consultation) were met. 08D052000 Official document number 1. 08D053000 Date of official document 1. 08D054000 Official document number 2. 08D055000 Date of official document 2. 08D056000 Official document number 3. 08D057000 Date of official document 3. 08D058000 Obtained any favorable resolution from jurisdictional authorities that affected your tax situation during the fiscal year (includes PTU). In the affirmative case to the previous index, indicate the number and date of the resolution: 08D059000 Resolution number 1. 08D060000 Date of resolution 1. 08D061000 Resolution number 2. 08D062000 Date of resolution 2. 08D063000 Resolution number 3. 08D064000 Date of resolution 3. 08D065000 Has filed any means of defense against tax provisions. In the affirmative case to the previous index, clarify through the annex called additional information, the contested tax provision, the means of defense filed, as well as the status of the means of defense filed at the close of the fiscal year. 08D066000 Date of sending the multiple information declaration (normal). 08D067000 Date of sending the multiple information declaration (last complementary). 08D068000 Is obliged to disclose reportable schemes for the fiscal year. In the affirmative case to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme. 08D069000 Identification number (field 1). 08D070000 Identification number (field 2). 08D071000 Identification number (field 3). 08D072000 Identification number (field 4).

544 OFFICIAL GAZETTE Friday, February 2, 2024 08D073000 Identification number (field 5). 08D074000 Date of submission of the normal information declaration. 08D075000 Date of submission of the information declaration (last complementary). Operations with residents abroad 08D076000 Entered into derivative financial operations that had tax effects during the fiscal year in the income tax (in the affirmative case, you must fill out annex 12). 08D077000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (in the affirmative case, you must fill out annex 13). 08D078000 Carried out operations with residents abroad (in the affirmative case, you must fill out annex 18). 08D079000 Maintained balances receivable and payable in national and foreign currency during the fiscal year (in the affirmative case, you must fill out annex 20). 08D080000 Obtained loans during the fiscal year (in the affirmative case, you must fill out annex 21). Tax diagnosis of the taxpayer General tax matters 08D081000 Has had changes in name or corporate name during the audited fiscal year. 08D082000 In the affirmative case to the previous index, has the notices of change of name or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), as well as specify the previous RFC and names. 08D083000 (specify previous name). 08D084000 (specify previous name). 08D085000 (specify previous name). 08D086000 (specify previous name). 08D087000 (specify previous name). 08D088000 Has had changes in tax domicile during the audited fiscal year. 08D089000 In the affirmative case to the previous index, has all notices of change of tax domicile (for the purposes of article 29, fraction IV of the RCFF). 08D090000 Has updated economic activities and obligations during the audited fiscal year. 08D091000 In the affirmative case to the previous index, has all notices of updating of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 08D092000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 08D093000 During the fiscal year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 08D094000 Indicate if during the fiscal year its social parts, shares, or equivalent were sold by the taxpayer, and if the same complied for the purposes of article 26, fraction XI of the CFF. Note: in the affirmative case to the previous index, describe how compliance was given and with what documentation it is accredited, through the annex called additional information of the audit report.

Friday, February 2, 2024 OFFICIAL GAZETTE 545 08D095000 Has shareholders resident in the country. 08D096000 In the affirmative case to the previous index, are registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 08D097000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (article 27). 08D098000 In the affirmative case to the previous index, are registered in the Federal Taxpayer Registry. 08D099000 Has inventories registered in its accounting. 08D100000 In the affirmative case, maintains control of inventories of merchandise, raw materials, work in progress, and finished products, as appropriate (For the purposes of article 76, fraction XIV of the LISR). 08D101000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year. 08D102000 Indicate if you verified that the operations with that client or supplier are not given tax effect for the purposes of article 69-B of the CFF. 08D103000 Carried out operations with the general public. 08D104000 Has employees. In the affirmative case to the question of the previous index, indicate: 08D105000 Number of workers. 08D106000 Total ISR withheld and paid on salaries. 08D107000 Total ISR withheld and paid on assimilated to salaries. 08D108000 Employment subsidy delivered in cash to workers during the fiscal year. 08D109000 Total income from salaries and wages and assimilated concepts. 08D110000 Total exempt income from salaries and wages. 08D111000 Created a reserve for the pension or retirement fund of personnel or made changes to said fund (for the purposes of article 29 of the LISR and article 65 of the RLISR). 08D112000 In the negative case, to the question of index 08D104000 has any personnel service contract (outsourcing). In the case of having any personnel service contract (outsourcing), indicate the RFC and name of the society(ies) that provide(s) personnel services (outsourcing). 08D113000 (specify outsourcing society name). 08D114000 (specify outsourcing society name). 08D115000 (specify outsourcing society name). 08D116000 (specify outsourcing society name). 08D117000 (specify outsourcing society name). Obtained income from: 08D118000 Alienation of goods. 08D119000 Provision of services. 08D120000 Granting of temporary use or enjoyment of goods. 08D121000 Dividends obtained from residents abroad without permanent establishment in Mexico. 08D122000 Dividends obtained from residents abroad subject to preferential tax regimes. 08D123000 Others, in the affirmative case specify below: 08D124000 (specify). 08D125000 (specify). 08D126000 (specify). 08D127000 Obtained loss from the alienation of accounts and documents receivable during the fiscal year.

546 OFFICIAL GAZETTE Friday, February 2, 2024 08D128000 The accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 08D129000 Amount of VAT that originated said operation. Electronic accounting 08D130000 Maintained accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF and 32, fraction I of the LIVA. 08D131000 The supporting documentation of the records or entries is available at your tax domicile (for the purposes of article 28, fraction III of the CFF). Note: in the negative case to the previous index, indicate the domicile in which you keep the supporting documentation of the records or entries, through the annex called additional information of the audit report. For VAT purposes, indicate the following: 08D132000 Regarding commissionaires, carried out the separation in your accounting and records of the operations carried out on your own account from those carried out on behalf of the principal (for the purposes of article 32, fraction II of the LIVA and article 35 of the RLIVA). 08D133000 Issued and delivered tax receipts (for the purposes of article 32, fraction III of the LIVA and articles 20 and 74 of the RLIVA). 08D134000 Issued tax receipts for the withholding of the tax that is carried out in the cases provided for in article 1-A of the LIVA (article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 08D135000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom you withheld taxes (article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 08D136000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, credit, and transfer of the value added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which you transferred or the value added tax was transferred to you, including activities for which you were not obliged to pay (for the purposes of article 32, fraction VIII of the LIVA, as well as the applicable rules of the RMF for 2023). Has the following updated books: 08D137000 Journal. 08D138000 Ledger. 08D139000 Minutes of meetings of partners or shareholders. 08D140000 Partners or shareholders. Income Tax (ISR) 08D141000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 08D142000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B Bis of the CFF). 08D143000 Recognized or reported said income. Note in the negative case to the previous index, indicate the reason through the annex called additional information of the audit report.

Friday, February 2, 2024 OFFICIAL GAZETTE 547 08D144000 The taxpayer changed the business model. Complied with the following tax obligations: 08D145000 Issue receipts for the activities carried out and keep the files (for the purposes of article 76, fractions II and XVII of the LISR). 08D146000 Issue tax receipts in which the amount of payments made to residents abroad is recorded in terms of title V of the LISR and the withheld tax (for the purposes of article 76, fraction III of the LISR). 08D147000 Take inventory of stock at the end of the fiscal year (article 76, fraction IV of the LISR or on a different date according to article 110 of the RLISR). 08D148000 Keep a record of the operations carried out with value titles issued in series (for the purposes of article 76, fraction VIII of the LISR and article 111 of the RLISR). 08D149000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI, subsection a) of the LISR). 08D150000 Provide to the partners or shareholders to whom dividends were paid, a tax receipt in which their amount, the withheld ISR, and whether the dividends come from a specific account or record are indicated (for the purposes of article 76, fraction XI, subsection b) of the LISR). 08D151000 Timely present the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 08D152000 Inform the tax authorities as indicated by tax provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount exceeds one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 08D153000 Make known in the general ordinary assembly of shareholders or partners a report that informs about the compliance with its tax obligations for the immediate previous fiscal year (for the purposes of article 76, fraction XIX of the LISR and 116 of the RLISR). 08D154000 Inform the tax authorities about loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, greater than $600,000.00. (for the purposes of articles 18, fraction XI and 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2023). (ISR) Obtained income from Considered its income as obtained according to the moments established in the tax provisions. 08D155000 Alienation of goods (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 08D156000 Provision of services (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 08D157000 Granting of temporary use or enjoyment of goods (for the purposes of article 17, fraction II of the LISR). 08D158000 Financial lease contracts (for the purposes of article 17, fraction III and 40 of the LISR). 08D159000 Installment sales with agreed price (for the purposes of articles 17, fraction III and 40, second paragraph of the LISR). 08D160000 Installment sales with collected price (for the purposes of articles 17, fraction III and 40, third paragraph of the LISR). 08D161000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the LISR).

548 OFFICIAL GAZETTE Friday, February 2, 2024 08D162000 Real estate construction contracts where the estimates are authorized or approved for collection (for the purposes of articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RLISR). 08D163000 Real estate construction contracts where the estimates are effectively paid (for the purposes of article 17 of the LISR and 17, 18 and 19 of the RLISR). 08D164000 Considered as taxable income of the fiscal year the estimates for the progress of work according to what is provided in article 1.7. of the Decree published in the DOF on December 26, 2013. 08D165000 The business activity developed by the permanent establishment in the country or the income from fees and in general from the provision of an independent personal service, as well as those derived from the alienation of merchandise or real estate in national territory carried out directly by the person resident abroad who has the central office of the permanent establishment in Mexico (article 2 of the LISR). 08D166000 The business activity developed by the permanent establishment in the country or the income from fees and in general from the provision of an independent personal service, as well as those derived from the alienation of merchandise or real estate in national territory carried out by another permanent establishment abroad of the same person resident abroad who has the central office of the permanent establishment in Mexico (article 2 of the LISR). 08D167000 Income obtained by the central office of the society or any of its establishments abroad, in the proportion in which the permanent establishment in the country has participated in the expenses incurred for its obtaining (for the purposes of article 2 of the LISR). 08D168000 Indicate if you alienated shares or intangibles during the fiscal year. In the affirmative case to the previous index, indicate the following: 08D169000 Buyer name 1. 08D170000 Is a related party. 08D171000 Buyer name 2. 08D172000 Is a related party. 08D173000 Buyer name 3. 08D174000 Is a related party. 08D175000 Buyer name 4. 08D176000 Is a related party. 08D177000 Buyer name 5. 08D178000 Is a related party. 08D179000 Total income from sale of shares. 08D180000 Total income from sale of intangibles. 08D181000 Total average cost of the alienated shares. 08D182000 Total original amount of the adjusted investment. 08D183000 Withholding was made. 08D184000 Amount of the payment for the operation. 08D185000 In the case of having a tax loss in the alienation of shares, filed notice within ten days following the date of the operation. 08D186000 Amount of pending amortization tax losses from the alienation of shares and other value titles whose yield is not interest for the purposes of article 8 of the LISR. 08D187000 Deductible amount from derivative financial operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 08D188000 Indicate if you transmitted monetary assets by more than 51%. 08D189000 Indicate if you carried out a refund or reduction of shares.

Friday, February 2, 2024 OFFICIAL GAZETTE 549 08D190000 Indicate if you refunded share subscription premium. 08D191000 Amount of the refund or capital reduction carried out. 08D192000 Income tax for the purposes of article 78, fraction I of the LISR. 08D193000 Income tax for the purposes of article 78, fraction II of the LISR. 08D194000 Indicate if you carried out a refund or reduction of shares derived from the absorption of financial losses. Deductions (ISR) Met the following tax requirements for your deductions: 08D195000 In the case of prorated expenses, when persons resident abroad, as well as any entity considered as a legal person for tax purposes in their country, that have had one or more permanent establishments in the country, have resided in a country with which Mexico has had in force during the fiscal year a treaty to avoid double taxation and have deducted the expenses that were prorated with the central office or its establishments, provided that both the central office and the establishment, in which the expenditure was made, have also resided in a country with which Mexico had in force a treaty to avoid double taxation and a broad exchange of information agreement (article 26 of the LISR). 08D196000 Did not consider as deductible the remittances made by the permanent establishment located in Mexico to the central office of the society or another establishment of this abroad, even when said remittances are made as royalties, fees, or similar payments, in exchange for the right to use patents or other rights, or as commissions for concrete services or for actions taken or for interest on money sent to the permanent establishment (article 26 of the LISR). 08D197000 The permanent establishments of companies resident abroad that are dedicated to international air or land transport, instead of the deductions established in article 25 of the LISR, carried out the deduction of the proportional part of the average expense that they have had in the same fiscal year, considering the central office and all its establishments (article 26 of the LISR). 08D198000 When the fiscal year of the companies resident abroad referred to in the previous point, does not coincide with the calendar year, the deduction cited in that point has been carried out considering the last finished fiscal year of the company (article 26 of the LISR). 08D199000 For the purposes of the two previous points, that the permanent establishment resident in the country has information that allows determining the profit obtained in the fiscal year by the company in all its establishments before the payment of the income tax and the total income received in the same fiscal year (article 26 of the LISR). 08D200000 Are strictly indispensable for the purposes of its activity, with the exception of authorized donations for their deduction by the tax provisions (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 08D201000 In the case of donations, complied with all requirements for their deduction (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 08D202000 Be covered by tax receipts (for the purposes of article 27, fraction III of the LISR, as well as with the applicable rules of the RMF for 2023). 08D203000 Make payments through named checks, credit cards, debit cards or services, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations or through different forms of extinction of obligations when indicated by the tax provisions (for the purposes of articles 27, fraction III of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2023).

550 OFFICIAL GAZETTE Friday, February 2, 2024 08D204000 Being duly registered in accounting (for the purposes of articles 27, fraction IV of the Income Tax Law (LISR) and 44 of the Income Tax Regulations (RLISR)). 08D205000 Being deducted only once (for the purposes of article 27, fraction IV of the LISR). 08D206000 Complying with obligations regarding the withholding and payment of taxes on behalf of third parties, as well as the other formalities established (for the purposes of article 27, fraction V of the LISR). 08D207000 That in the fiscal voucher, the value added tax is stated expressly and separately when applicable (for the purposes of article 27, fraction VI of the LISR). 08D208000 In the case of interest on borrowed capital, these have been invested in the business purposes (for the purposes of articles 27, fraction VII of the LISR and 45 of the RLISR). 08D209000 For capital borrowed and the granting of loans to third parties, the cap established for their deduction was applied (for the purposes of article 27, fraction VII of the LISR). 08D210000 Payments made in favor of natural persons, coordinated legal entities, natural persons who are members of coordinated societies dedicated to land freight or passenger transport, societies or civil associations derived from the provision of independent personal services, those who provide domestic services of water supply and garbage collection, as well as donations made, were deducted when they were effectively paid (for the purposes of article 27, fraction VIII of the LISR). 08D211000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, supervision, advisory or of any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR). 08D212000 In the cases of technical assistance, technology transfer or royalties, it has been proven that the provider of the knowledge had its own technical elements for this purpose, provided them directly and they were effectively carried out (for the purposes of article 27, fraction X of the LISR). 08D213000 For social welfare expenses, it was proven that the corresponding benefits were granted generally for the benefit of all workers and that in the case of meal vouchers granted to workers, the delivery is made through authorized electronic wallets (for the purposes of articles 7 and 27, fraction XI of the LISR and 46, 47, 48 and 50 of the RLISR). 08D214000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was proven that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27, fraction XI of the LISR and 49 of the RLISR). 08D215000 It was proven that the acquisition cost or the interest derived from received credits correspond to market rates and when they exceeded, the excess was considered non-deductible (for the purposes of article 27, fraction XIII of the LISR). 08D216000 In the case of import of goods, the legal requirements for their import were met (article 27, fraction XIV of the LISR and any other applicable provisions of the customs regulations). 08D217000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period expired, whichever corresponds, or earlier whenever there was a notorious practical impossibility of collection and it can be proven (for the purposes of article 27, fraction XV of the LISR). Note: in case of affirmative answer to the previous index, indicate in the annex called additional information of the audit the cause that originated the deduction.

Friday, February 2, 2024 OFFICIAL GAZETTE 551 08D218000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR. 08D219000 That when carrying out the corresponding operations or at the latest on the last day of the fiscal year, the requirements that the LISR establishes for each particular deduction were gathered (for the purposes of articles 27, fraction XVIII of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the FMF for 2023). 08D220000 The fiscal vouchers meet the requirements established by the tax provisions and were obtained at the latest on the day the declaration had to be filed and the issuance dates corresponded to the fiscal year for which the deduction was made (for the purposes of article 27, fraction XVIII of the LISR). 08D221000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of article 27, fraction XVIII of the LISR). 08D222000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of article 27, fraction XIX of the LISR and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law are reformed, added and repealed, the Income Tax Law is issued, and the Single Rate Corporate Income Tax Law and the Cash Deposits Tax Law are abrogated, published in the DOF on December 11, 2013). 08D223000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer themselves, the requirements were met (for the purposes of articles 27, fraction XX of the LISR and 107, 109 and 124 of the RLISR, as well as with the applicable rules of the FMF for 2023). 08D224000 In the case of investments, the percentages authorized by the LISR were applied. 08D225000 In the case of travel expenses when they were destined for lodging, food, transportation, use or temporary enjoyment of automobiles and payment of mileage, it complied with the requirements established for their deduction (for the purposes of articles 28, fraction V of the LISR and 57 and 58 of the RLISR). 08D226000 In the case of the granting of the use or temporary enjoyment of automobiles and aircraft, it complied with the requirements established for their deduction (for the purposes of articles 28, fraction XIII of the LISR and 60 of the RLISR). 08D227000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without a labor relationship. 08D228000 In the case of loss from the alienation of shares and other securities, as well as financial losses that come from financial operations derived from capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of articles 28, fraction XVII of the LISR and 215 of the RLISR, as well as with the applicable rules of the FMF for 2023). 08D229000 In the case that the value of the goods received by the permanent establishment of taxpayers residing abroad from the head office or another establishment of the taxpayer located abroad has not been higher than the customs value of the good in question (for the purposes of article 27, fraction XXII of the LISR). 08D230000 For the determination of deductions for investments in automobiles and aircraft, the maximum amount authorized by Law will be considered as the original amount of the investment (for the purposes of articles 36, fractions II and III respectively of the LISR). 08D231000 Concepts were considered non-deductible by the taxpayer for the purposes of article 28 of the LISR.

552 OFFICIAL GAZETTE Friday, February 2, 2024 08D232000 In the case of interest derived from debt, the requirements established for their deduction were met (for the purposes of article 28, fraction XXVII of the LISR). 08D233000 In the case of net interest of the fiscal year, the requirements established for their deduction were met XXXII (for the purposes of article 28, fraction XXXII of the LISR). In case of affirmative answer to the previous index indicate the following: 08D234000 Amount of debt that generates interest payable. 08D235000 The debt is older than five years. 08D236000 The debt was restructured with respect to the period indicated in the previous index. 08D237000 Opted and complied with what is provided in article 30 of the LISR. 08D238000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR. 08D239000 In the capacity of having participated in some merger: 08D240000 Date on which the merger took effect. In case of being merged, it must note: 08D241000 Merger: RFC 08D242000 Merger: name or corporate name In case of being the merging entity, it must note: 08D243000 Merged 1: RFC 08D244000 Merged 1: name or corporate name 08D245000 Merged 2: RFC 08D246000 Merged 2: name or corporate name 08D247000 Merged 3: RFC 08D248000 Merged 3: name or corporate name 08D249000 Merged 4: RFC 08D250000 Merged 4: name or corporate name 08D251000 Merged 5: RFC 08D252000 Merged 5: name or corporate name 08D253000 Merged 6: RFC 08D254000 Merged 6: name or corporate name 08D255000 Merged 7: RFC 08D256000 Merged 7: name or corporate name 08D257000 Merged 8: RFC 08D258000 Merged 8: name or corporate name 08D259000 Merged 9: RFC 08D260000 Merged 9: name or corporate name 08D261000 Merged 10: RFC 08D262000 Merged 10: name or corporate name Note: in case of having been the merging entity, and the previous space is insufficient, indicate in the annex called additional information of the audit: the RFC, name of the merged entity/entities, date on which the merger took effect and the percentage of shareholding participation. 08D263000 In the capacity of having participated in some spin-off: 08D264000 Date on which the spin-off took effect. 08D265000 Transmitted fiscal attributes such as fiscal losses, CUFIN, CUCA.

Friday, February 2, 2024 OFFICIAL GAZETTE 553 Part of the asset, liability and social capital corresponding, contributed by the spin-off and received by: 08D266000 Spin-off 1: RFC 08D267000 Asset value: 08D268000 Liability value: 08D269000 Social capital value: 08D270000 Spin-off 2: RFC 08D271000 Asset value: 08D272000 Liability value: 08D273000 Social capital value: 08D274000 Spin-off 3: RFC 08D275000 Asset value: 08D276000 Liability value: 08D277000 Social capital value: 08D278000 Spin-off 4: RFC 08D279000 Asset value: 08D280000 Liability value: 08D281000 Social capital value: 08D282000 Spin-off 5: RFC 08D283000 Asset value: 08D284000 Liability value: 08D285000 Social capital value: 08D286000 Spin-off 6: RFC 08D287000 Asset value: 08D288000 Liability value: 08D289000 Social capital value: 08D290000 Spin-off 7: RFC 08D291000 Asset value: 08D292000 Liability value: 08D293000 Social capital value: 08D294000 Spin-off 8: RFC 08D295000 Asset value: 08D296000 Liability value: 08D297000 Social capital value: 08D298000 Spin-off 9: RFC 08D299000 Asset value: 08D300000 Liability value: 08D301000 Social capital value: 08D302000 Spin-off 10: RFC 08D303000 Asset value: 08D304000 Liability value: 08D305000 Social capital value: 08D306000 Spin-off: RFC 08D307000 Asset value: 08D308000 Liability value: 08D309000 Social capital value: In case of liquidation, indicate: 08D310000 Start date of the liquidation

554 OFFICIAL GAZETTE Friday, February 2, 2024 Indicate the name or corporate name or RFC of the liquidator: 08D311000 (liquidator 1 specify name corporate name or RFC). 08D312000 (liquidator 2 specify name corporate name or RFC). 08D313000 (liquidator 3 specify name corporate name or RFC). 08D314000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 08D315000 In case of affirmative answer to the previous index, it complied with all requirements for the purposes of articles 187 and 188 of the LISR. 08D316000 It was part of a trust for the acquisition or construction of real estate (fibra). 08D317000 In case of affirmative answer to the previous index, it complied with all requirements for the purposes of articles 187 and 188 of the LISR. 08D318000 It carried out financial derivative operations (for the purposes of article 20 of the LISR). In case of affirmative answer to the previous index, indicate the following: 08D319000 They were carried out for the purposes of: 08D320000 In case of affirmative answer, it accumulated income from financial derivative operations. 08D321000 Indicate the amount of the corresponding accumulation. 08D322000 It made deductions related to financial derivative operations. 08D323000 In case of affirmative answer indicate the amount of the corresponding deduction. 08D324000 It obtained losses in financial derivative operations with related parties for the purposes of article 28, fraction XIX of the LISR. 08D325000 In case of affirmative answer indicate the corresponding amount. Credit 08D326000 It has the supporting documentation of the payment of the ISR paid abroad that it credited. 08D327000 It verified that the tax paid abroad and credited in the fiscal year effectively corresponds to an income tax for which it has the right to its credit, in accordance with the general rules issued by the Tax Administration Service. 08D328000 The credited tax was paid directly by the taxpayer abroad. 08D329000 It complies with the requirements established for the purposes of article 5 of the LISR to credit the ISR paid abroad. 08D330000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 08D331000 Amount of ISR paid abroad from source of wealth abroad. 08D332000 Amount of non-creditable and non-deductible ISR for the purposes of article 5 of the LISR. 08D333000 Regarding an income tax paid by societies residing abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, it verified that all and each of the requirements provided for in the applicable tax regulations for its credit had been met. 08D334000 Indicate the country where the societies residing abroad paid the income tax that the taxpayer credits (1). 08D335000 Indicate the country where the societies residing abroad paid the income tax that the taxpayer credits (2).

Friday, February 2, 2024 OFFICIAL GAZETTE 555 08D336000 Indicate the country where the societies residing abroad paid the income tax that the taxpayer credits (3). 08D337000 It credits only the income tax paid abroad in the fiscal year. 08D338000 Indicate if it credits a remainder of the income tax paid abroad corresponding to previous fiscal years. Preferential tax regimes 08D339000 It carried out operations with preferential tax regimes through entities or legal figures abroad that are fiscally transparent abroad (in case of affirmative answer it must fill out annex 23). 08D340000 It has a transfer pricing study for the operations carried out. 08D341000 Total of accumulative or taxable income in the fiscal year coming from REFIPRES. 08D342000 It credited tax paid in REFIPRES. 08D343000 Amount of credit of tax paid abroad 08D344000 It complied with all requirements to apply ISR withholding coming from REFIPRES. 08D345000 Amount of credit of withheld income tax. 08D346000 Indicate if it declared tax on income subject to REFIPRES 08D347000 Amount of tax on income subject to REFIPRES. 08D348000 Amount of dividends or profits subject to preferential tax regimes for the purposes of article 177, tenth paragraph of the LISR. Withholdings and/or joint liability 08D349000 The taxpayer made some payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself. 08D350000 It applied what is provided by article 1.13. of the Decree published in the DOF on December 26, 2013. 08D351000 It applied some treaty to avoid double taxation In case of affirmative answer: 08D352000 It complied with all requirements to apply a preferential withholding rate. 08D353000 It applied what is provided by article 1.4. of the Decree published in the DOF on December 26, 2013. Other Obligations (ISR) 08D354000 It considers as dividend or distributed profit, the profits in cash or in goods that the permanent establishment residing in the country has sent to the head office of the society or to another permanent establishment of this abroad, that do not come from the balance of the net fiscal profit account or from the capital remittances account of the resident abroad, respectively (for the purposes of article 164, fraction II of the LISR). 08D355000 It considered as distributed profit, the reimbursements made to its head office or to any of its establishments abroad, including, in its case, those that derive from the termination of its activities, in the terms provided by article 78 of the LISR (for the purposes of article 164, fraction III of the LISR).

556 OFFICIAL GAZETTE Friday, February 2, 2024 Value Added Tax Acts or activities (VAT) 08D356000 It considered as effectively charged the counterprestations when it received them in cash, in goods or in services, even if those had corresponded to advances, deposits or to any other concept regardless of the name with which they were designated, or well, when the creditor's interest was satisfied through any form of extinction of the obligations that give rise to the counterprestations (for the purposes of article 1-B of the LIVA). 08D357000 It considered as alienation the value of the shortage of goods in its inventories (for the purposes of articles 8 of the LIVA and 25 of the RLIVA). 08D358000 It considered as value to calculate the tax, the amount effectively charged, as well as the amounts that are additionally charged or charged to the acquirer for other taxes, rights, normal or late interest, conventional penalties or any other concept (for the purposes of articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RLIVA, as well as with the applicable rules of the FMF 2023). I considered as taxable act or activity the importation of the following goods or services: 08D359000 The acquisition or the use or temporary enjoyment of intangible goods I(for the purposes of articles 24, fractions II and III of the LIVA and 50 of the RLIVA). 08D360000 The utilization in national territory of independent services, except for those derived from international transport (for the purposes of articles 24, fraction V of the LIVA and 48 and 49 of the RLIVA). 08D361000 It carried out exports of goods or services for the concept of alienation or use or temporary enjoyment of intangible goods or for the utilization abroad of services provided (for the purposes of articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RLIVA). Credit (VAT) Requirements for the credit of value added tax 08D362000 It applied the option for the purposes of article 5-B of the LIVA in the proration of the tax not identified with taxable activities, for which the 0% rate and exempt rates apply. 08D363000 Regarding the value added tax transferred that had been withheld in accordance with article 1-A, it was credited in the payment declaration of the month following the declaration in which the withholding payment was made (for the purposes of article 5, fraction IV of the LIVA). 08D364000 Regarding the value added tax transferred that had been withheld in accordance with article 1-A of this LIVA, said withholding was paid in the terms and deadlines established (for the purposes of article 5, fraction IV of the LIVA). 08D365000 The tax that corresponded to expenditures other than investments was credited in its entirety for having carried out activities exclusively for which it must pay the tax, or the 0% rate is applicable to it (for the purposes of article 5, fraction V, subsection a) of the LIVA). 08D366000 The tax that corresponded to expenditures other than investments was not credited for having carried out activities exclusively for which it does not have to pay the tax (for the purposes of article 5, fraction V, subsection b) of the LIVA).

Friday, February 2, 2024 OFFICIAL GAZETTE 557 08D367000 When obligated to pay value-added tax or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to expenditures other than investments was credited in the proportion in which the value of the activities for which value-added tax must be paid or to which the 0% rate applies, represented in the total value of the aforementioned activities carried out in the month in question (for the purposes of article 5, fraction V, subsection c) of the VAT Law, as well as with the applicable rules of the FMR for 2023). 08D368000 Credited the tax corresponding to investments according to their usual destination, in its entirety, having carried out activities exclusively for which you must pay tax or the 0% rate applies to you (for the purposes of article 5, fraction V, subsection d), point 1 of the VAT Law, as well as with the applicable rules of the FMR for 2023). 08D369000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which you do not have to pay tax (for the purposes of article 5, fraction V, subsection d), point 2 of the VAT Law). 08D370000 When obligated to pay value-added tax or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which value-added tax must be paid or to which the 0% rate applies, represented in the total value of the aforementioned activities carried out in the month in question (article 5, fraction V, subsection d), point 3 of the VAT Law as well as with the applicable rules of the FMR for 2023). 08D371000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (for the purposes of article 5, fraction V, subsection d), point 4 of the VAT Law). 08D372000 If affirmative, made adjustments to the value of the creditable tax (for the purposes of articles 5-A of the VAT Law and 19 of the VAT Law Regulations). 08D373000 In the case of net interest of the fiscal year, verified that the crediting of VAT derived from interest was complied with the requirements established for its crediting (for the purposes of article 5, fraction I of the VAT Law). Application of tax incentives 08D374000 Applied what is provided in article 2.1. of the Decree published in the DOF on December 26, 2013. 08D375000 Applied what is provided in article 2.2. of the Decree published in the DOF on December 26, 2013. Decree of tax incentives northern border region In matters of income tax 08D376000 Opted to apply the income tax incentive in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018 (if affirmative, must fill out from index 08170114000000 to 08170142000000 of annex 17). 08D377000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of it. 08D378000 Is registered in the Beneficiaries Registry of the incentive for the northern border region. 08D379000 Number of authorization letter to apply the income tax incentive. 08D380000 Date of authorization to apply the income tax incentive.

558 OFFICIAL GAZETTE Friday, February 2, 2024 08D381000 Number or registration key in the Beneficiaries Registry of the incentive for the northern border region. 08D382000 Ceased to apply the income tax incentive indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 08D383000 If affirmative to the previous question, indicate the reason why the income tax incentive ceased to be applied. 08D384000 Date when the income tax incentive ceased to be applied due to any of the aforementioned circumstances. 08D385000 Submitted by the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the incentive was applied and, if applicable, made the payment of the corresponding income tax. If the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations presented and the amount paid: 08D386000 (1) corresponding to the month of: 08D387000 (1) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 08D388000 (1) amount paid in the complementary declaration. 08D389000 (2) corresponding to the month of: 08D390000 (2) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 08D391000 (2) amount paid in the complementary declaration. 08D392000 (3) corresponding to the month of: 08D393000 (3) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 08D394000 (3) amount paid in the complementary declaration. 08D395000 (4) corresponding to the month of: 08D396000 (4) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 08D397000 (4) amount paid in the complementary declaration. 08D398000 (5) corresponding to the month of: 08D399000 (5) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 08D400000 (5) amount paid in the complementary declaration. 08D401000 (6) corresponding to the month of: 08D402000 (6) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 08D403000 (6) amount paid in the complementary declaration. 08D404000 (7) corresponding to the month of: 08D405000 (7) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 08D406000 (7) amount paid in the complementary declaration. 08D407000 (8) corresponding to the month of: 08D408000 (8) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 08D409000 (8) amount paid in the complementary declaration 08D410000 (9) corresponding to the month of: 08D411000 (9) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 08D412000 (9) amount paid in the complementary declaration. 08D413000 (10) corresponding to the month of:

Friday, February 2, 2024 OFFICIAL GAZETTE 559 08D414000 (10) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 08D415000 (10) amount paid in the complementary declaration. 08D416000 (11) corresponding to the month of: 08D417000 (11) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 08D418000 (11) amount paid in the complementary declaration. 08D419000 (12) corresponding to the month of: 08D420000 (12) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 08D421000 (12) amount paid in the complementary declaration. 08D422000 Indicate whether the applied tax incentive is for domicile, branch, establishment or other. 08D423000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months. 08D424000 Has a branch, agency or any other establishment located within the border region, to which the Decree of tax incentives northern border region, published in the DOF on December 31, 2018 applies. 08D425000 Fell under the circumstances of article sixth, fraction XI of the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 08D426000 In addition to the northern border region incentive, applied another tax treatment that grants additional benefits or tax incentives, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following: 08D427000 Benefit obtained, derived from the application of the tax incentive that was applied. 08D428000 Amount of the benefit. 08D429000 Collaborated with the annual program of real-time verification referred to in article seventh, second paragraph, fraction IV of the Decree of tax incentives northern border region, published in the DOF on December 30, 2020. 08D430000 Date of presentation of the annual collaboration report to the real-time verification program. 08D431000 Number of folio in the receipt of presentation of the annual report of collaboration to the real-time verification program. 08D432000 Place of presentation of the annual collaboration report to the real-time verification program. In matters of value-added tax 08D433000 Opted to apply the VAT tax incentive indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 08D434000 Date of presentation of the notice of application of the tax incentive in matters of VAT indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. To what type of taxable acts or activities does the incentive apply: 08D435000 (a) sale of goods. 08D436000 (b) provision of independent services. 08D437000 (c) granting of the use or temporary enjoyment of goods. 08D438000 Ceased to apply the VAT tax incentive, indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 08D439000 Date when the VAT incentive ceased to be applied.

560 OFFICIAL GAZETTE Friday, February 2, 2024 08D440000 Fell under the circumstances of articles thirteenth, fraction IV of the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 08D441000 Is a natural or legal person with business activities obliged to make the withholding for the services referred to in fraction IV of article 1-A, of the VAT Law, in force until August 31, 2021. 08D442000 If the answer to the previous question is affirmative, indicate if you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the month to which it corresponds, the date of presentation of the remittance of the withheld VAT and the amount paid. 08D443000 (1) corresponding to the month of: 08D444000 (1) date of presentation of the remittance of the withheld VAT: 08D445000 (1) amount paid: 08D446000 (2) corresponding to the month of: 08D447000 (2) date of presentation of the remittance of the withheld VAT: 08D448000 (2) amount paid: 08D449000 (3) corresponding to the month of: 08D450000 (3) date of presentation of the remittance of the withheld VAT: 08D451000 (3) amount paid: 08D452000 (4) corresponding to the month of: 08D453000 (4) date of presentation of the remittance of the withheld VAT: 08D454000 (4) amount paid: 08D455000 (5) corresponding to the month of: 08D456000 (5) date of presentation of the remittance of the withheld VAT: 08D457000 (5) amount paid: 08D458000 (6) corresponding to the month of: 08D459000 (6) date of presentation of the remittance of the withheld VAT: 08D460000 (6) amount paid: 08D461000 (7) corresponding to the month of: 08D462000 (7) date of presentation of the remittance of the withheld VAT: 08D463000 (7) amount paid: 08D464000 (8) corresponding to the month of: 08D465000 (8) date of presentation of the remittance of the withheld VAT: 08D466000 (8) amount paid: 08D467000 (9) corresponding to the month of: 08D468000 (9) date of presentation of the remittance of the withheld VAT: 08D469000 (9) amount paid: 08D470000 (10) corresponding to the month of: 08D471000 (10) date of presentation of the remittance of the withheld VAT: 08D472000 (10) amount paid: 08D473000 (11) corresponding to the month of: 08D474000 (11) date of presentation of the remittance of the withheld VAT: 08D475000 (11) amount paid: 08D476000 (12) corresponding to the month of: 08D477000 (12) date of presentation of the remittance of the withheld VAT: 08D478000 (12) amount paid: 08D479000 What is your functional currency: 08D480000 Is obligated to carry out volumetric control

Friday, February 2, 2024 OFFICIAL GAZETTE 561 08D481000 Is an importer of a specific sector 08D482000 If affirmative to the previous index, indicate which Decree of tax incentives southern border region In matters of income tax 08D483000 Opted to apply the income tax incentive in the Decree of tax incentives southern border region, published in the DOF on December 30 of 2020 (if affirmative, must fill out from index 08170143000000 to 08170171000000 of annex 17). 08D484000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of it. 08D485000 Is registered in the Beneficiaries Registry of the incentive for the southern border region. 08D486000 Number of authorization letter to apply the income tax incentive. 08D487000 Date of authorization to apply the income tax incentive. 08D488000 Number or registration key in the Beneficiaries Registry of the incentive for the southern border region. 08D489000 Ceased to apply the income tax incentive indicated in the Decree of tax incentives southern border region, published in the DOF on December 30, 2020. 08D490000 If affirmative to the previous question, indicate the reason why the income tax incentive ceased to be applied. 08D491000 Date when the income tax incentive ceased to be applied due to any of the aforementioned circumstances. 08D492000 Submitted by the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the incentive was applied and, if applicable, made the payment of the corresponding income tax. If the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations presented and the amount paid: 08D493000 (1) corresponding to the month of: 08D494000 (1) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied: 08D495000 (1) amount paid in the complementary declaration: 08D496000 (2) corresponding to the month of: 08D497000 (2) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied: 08D498000 (2) amount paid in the complementary declaration: 08D499000 (3) corresponding to the month of: 08D500000 (3) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied: 08D501000 (3) amount paid in the complementary declaration: 08D502000 (4) corresponding to the month of: 08D503000 (4) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied: 08D504000 (4) amount paid in the complementary declaration: 08D505000 (5) corresponding to the month of:

562 OFFICIAL GAZETTE Friday, February 2, 2024 08D506000 (5) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied: 08D507000 (5) amount paid in the complementary declaration: 08D508000 (6) corresponding to the month of: 08D509000 (6) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied: 08D510000 (6) amount paid in the complementary declaration: 08D511000 (7) corresponding to the month of: 08D512000 (7) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied: 08D513000 (7) amount paid in the complementary declaration: 08D514000 (8) corresponding to the month of: 08D515000 (8) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied: 08D516000 (8) amount paid in the complementary declaration: 08D517000 (9) corresponding to the month of: 08D518000 (9) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied: 08D519000 (9) amount paid in the complementary declaration: 08D520000 (10) corresponding to the month of: 08D521000 (10) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied: 08D522000 (10) amount paid in the complementary declaration: 08D523000 (11) corresponding to the month of: 08D524000 (11) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied: 08D525000 (11) amount paid in the complementary declaration: 08D526000 (12) corresponding to the month of: 08D527000 (12) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied: 08D528000 (12) amount paid in the complementary declaration: 08D529000 Indicate whether the applied tax incentive is for domicile, branch, establishment or other. 08D530000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months. 08D531000 Has a branch, agency or any other establishment located within the border region, to which the Decree of tax incentives southern border region, published in the DOF on December 30, 2020 applies. 08D532000 Fell under the circumstances of article sixth, fraction XI of the Decree of tax incentives southern border region, published in the DOF on December 30, 2020. 08D533000 In addition to the southern border region incentive, applied another tax treatment that grants additional benefits or tax incentives additional, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following: 08D534000 Benefit obtained, derived from the application of the tax incentive that was applied. 08D535000 Amount of the benefit. 08D536000 Collaborated with the annual program of real-time verification that refers to article seventh, second paragraph, fraction VI of the Decree of tax incentives southern border region, published in the DOF on December 30, 2020. 08D537000 Date of presentation of the annual collaboration report to the real-time verification program.

Friday, February 2, 2024 OFFICIAL GAZETTE 563 08D538000 Number of folio in the receipt of presentation of the annual report of collaboration to the real-time verification program. 08D539000 Place of presentation of the annual collaboration report to the real-time verification program. In matters of value-added tax 08D540000 Opted to apply the VAT tax incentive indicated in the Decree of tax incentives southern border region, published in the DOF on December 30, 2020. 08D541000 Date of presentation of the notice of application of the tax incentive in matters of VAT indicated in the Decree of tax incentives southern border region, published in the DOF on December 30, 2020. To what type of taxable acts or activities does the incentive apply: 08D542000 (a) sale of goods. 08D543000 (b) provision of independent services. 08D544000 (c) granting of the use or temporary enjoyment of goods. 08D545000 Ceased to apply the VAT tax incentive, indicated in the Decree of tax incentives southern border region, published in the DOF on December 30, 2020. 08D546000 Date when the VAT incentive ceased to be applied. 08D547000 Fell under the circumstances of article twelfth, fraction V of the Decree of tax incentives southern border region, published in the DOF on December 31, 2020. 08D548000 Is a natural or legal person with business activities obliged to make the withholding for the services referred to in fraction IV of article 1-A, of the VAT Law, in force until August 31, 2021. 08D549000 If the answer to the previous question is affirmative, indicate if you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the dates of presentation of the remittance of the withheld VAT and the amounts paid. 08D550000 (1) corresponding to the month of: 08D551000 (1) date of presentation of the remittance of the withheld VAT: 08D552000 (1) amount paid: 08D553000 (2) corresponding to the month of: 08D554000 (2) date of presentation of the remittance of the withheld VAT: 08D555000 (2) amount paid: 08D556000 (3) corresponding to the month of: 08D557000 (3) date of presentation of the remittance of the withheld VAT: 08D558000 (3) amount paid: 08D559000 (4) corresponding to the month of: 08D560000 (4) date of presentation of the remittance of the withheld VAT: 08D561000 (4) amount paid: 08D562000 (5) corresponding to the month of: 08D563000 (5) date of presentation of the remittance of the withheld VAT: 08D564000 (5) amount paid: 08D565000 (6) corresponding to the month of: 08D566000 (6) date of presentation of the remittance of the withheld VAT: 08D567000 (6) amount paid: 08D568000 (7) corresponding to the month of: 08D569000 (7) date of presentation of the remittance of the withheld VAT:

564 DIARIO OFICIAL Viernes 2 de febrero de 2024 08D570000 (7) amount paid: 08D571000 (8) corresponding to the month of: 08D572000 (8) date of submission of the withheld VAT payment: 08D573000 (8) amount paid: 08D574000 (9) corresponding to the month of: 08D575000 (9) date of submission of the withheld VAT payment: 08D576000 (9) amount paid: 08D577000 (10) corresponding to the month of: 08D578000 (10) date of submission of the withheld VAT payment: 08D579000 (10) amount paid: 08D580000 (11) corresponding to the month of: 08D581000 (11) date of submission of the withheld VAT payment: 08D582000 (11) amount paid: 08D583000 (12) corresponding to the month of: 08D584000 (12) date of submission of the withheld VAT payment: 08D585000 (12) amount paid: Annex no. 1 consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 1- Statement of financial position for the years ended december 31, 2023 and 2022 (amounts in pesos) 2023 2022 Assets Current assets Cash and financial instruments 08010000000000 Cash in cash and national banks. 08010001000000 Cash in cash and foreign banks. 08010002000000 National immediate realization values. 08010003000000 Foreign immediate realization values. 08010004000000 National fixed income investments. 08010005000000 Foreign fixed income investments. 08010006000000 Temporary investments in preferential tax regimes. 08010007000000 Other national financial instruments. 08010008000000 Other foreign financial instruments. 08010009000000 Total cash and financial instruments. Accounts receivable 08010010000000 Head office abroad. 08010011000000 National customers (related parties). 08010012000000 National customers (unrelated parties). 08010013000000 Foreign customers (related parties). 08010014000000 Foreign customers (unrelated parties).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 565 08010015000000 National receivables documents (related parties). 08010016000000 National receivables documents (unrelated parties). 08010017000000 Foreign receivables documents (related parties). 08010018000000 Foreign receivables documents (unrelated parties). 08010019000000 Various debtors. 08010020000000 Estimate of uncollectible accounts. 08010021000000 Other national accounts receivable (related parties). 08010022000000 Other national accounts receivable (unrelated parties). 08010023000000 Other foreign accounts receivable (related parties). 08010024000000 Other foreign accounts receivable (unrelated parties). 08010025000000 Total accounts receivable. Contributions in favor 08010026000000 Value added tax to recover. 08010027000000 Income tax to recover. 08010028000000 Other taxes to recover. 08010029000000 Total contributions in favor. Inventories 08010030000000 Finished products. 08010031000000 Work in process. 08010032000000 Raw materials and materials. 08010033000000 Obsolescence estimate. 08010034000000 Impairment loss. 08010035000000 Others. 08010036000000 Total inventories. Prepayments 08010037000000 Rents paid in advance. 08010038000000 Advances to suppliers. 08010039000000 Other prepayments. 08010040000000 Impairment loss on prepayments. 08010041000000 Total prepayments. 08010042000000 Other short-term assets. 08010043000000 Unpaid value added tax. 08010044000000 Total current assets. Non-current assets Long-term accounts receivable 08010045000000 Long-term national accounts receivable (related parties).

566 DIARIO OFICIAL Viernes 2 de febrero de 2024 08010046000000 Long-term national accounts receivable (unrelated parties). 08010047000000 Long-term foreign accounts receivable (related parties). 08010048000000 Long-term foreign accounts receivable (unrelated parties). 08010049000000 Total long-term accounts receivable. Long-term prepayments 08010050000000 Advance to national suppliers. 08010051000000 Advance to foreign suppliers. 08010052000000 Other national prepayments. 08010053000000 Other foreign prepayments. 08010054000000 Total long-term prepayments. Permanent investments 08010055000000 National permanent investments. 08010056000000 Foreign permanent investments. 08010057000000 Permanent investments in preferential tax regimes. 08010058000000 Total permanent investments. Fixed assets Real estate, machinery and equipment 08010059000000 Land. 08010060000000 Buildings. 08010061000000 Machinery. 08010062000000 Transport equipment. 08010063000000 Furniture and equipment. 08010064000000 Computer equipment. 08010065000000 Other fixed assets. 08010066000000 Total real estate, machinery and equipment. Accumulated depreciation 08010067000000 Accumulated depreciation of buildings. 08010068000000 Accumulated depreciation of machinery. 08010069000000 Accumulated depreciation of transport. 08010070000000 Accumulated depreciation of furniture and equipment. 08010071000000 Accumulated depreciation of computer equipment. 08010072000000 Accumulated depreciation of other fixed assets. 08010073000000 Total accumulated depreciation. Accumulated impairment loss 08010074000000 Accumulated impairment loss of buildings. 08010075000000 Accumulated impairment loss of machinery.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 567 08010076000000 Accumulated impairment loss of transport equipment. 08010077000000 Accumulated impairment loss of furniture and equipment. 08010078000000 Accumulated impairment loss of computer equipment. 08010079000000 Accumulated impairment loss of other fixed assets. 08010080000000 Total accumulated impairment loss. 08010081000000 Total net real estate, machinery and equipment. Intangible assets 08010082000000 Preoperational expenses. 08010083000000 Market research. 08010084000000 Patents and trademarks. 08010085000000 Amortizations. 08010086000000 Impairment loss. 08010087000000 Other intangible assets. 08010088000000 Total intangible assets. Other assets 08010089000000 Goodwill. 08010090000000 Impairment loss. 08010091000000 Deferred income tax. 08010092000000 Deferred worker participation in profits. 08010093000000 Long-term financial instruments. 08010094000000 Other assets. 08010095000000 Total other assets. 08010096000000 Total non-current assets. 08010097000000 Total assets. Liabilities Current liabilities Notes payable 08010098000000 National (related parties). 08010099000000 National (unrelated parties). 08010100000000 Foreign (related parties). 08010101000000 Foreign (unrelated parties). 08010102000000 Head office abroad. 08010103000000 Total notes payable. Financial instruments 08010104000000 National financial instruments. 08010105000000 Foreign financial instruments. 08010106000000 Other national. 08010107000000 Other foreign. 08010108000000 Total financial instruments.

568 DIARIO OFICIAL Viernes 2 de febrero de 2024 Various creditors 08010109000000 National (related parties). 08010110000000 National (unrelated parties). 08010111000000 Foreign (related parties). 08010112000000 Foreign (unrelated parties). 08010113000000 Head office abroad. 08010114000000 Total various creditors. Suppliers 08010115000000 National (related parties). 08010116000000 National (unrelated parties). 08010117000000 Foreign (related parties). 08010118000000 Foreign (unrelated parties). 08010119000000 Head office abroad. 08010120000000 Total suppliers. Contributions payable 08010121000000 Income tax. 08010122000000 Asset tax. 08010123000000 Value added tax. 08010124000000 Special tax on production and services. 08010125000000 Tax on new automobiles. 08010126000000 Local taxes. 08010127000000 Social security employer contributions. 08010128000000 Social security worker contributions. 08010129000000 INFONAVIT contributions. 08010130000000 SAR contributions. 08010131000000 Other taxes and contributions. 08010132000000 Total contributions payable. Other liabilities 08010133000000 Value added tax not collected. 08010134000000 Worker participation in profits. 08010135000000 Advances from national customers (related parties). 08010136000000 Advances from national customers (unrelated parties). 08010137000000 Advances from foreign customers (related parties). 08010138000000 Advances from foreign customers (unrelated parties). 08010139000000 Other short-term national accounts receivable (related parties). 08010140000000 Other short-term national accounts receivable (unrelated parties). 08010141000000 Other short-term foreign accounts receivable (related parties). 08010142000000 Other short-term foreign accounts receivable (unrelated parties). 08010143000000 Advances from customers head office abroad. 08010144000000 Head office abroad.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 569 08010145000000 Contributions for future capital increases. 08010146000000 Unearned income. 08010147000000 Other national. 08010148000000 Other foreign. 08010149000000 Total other liabilities. 08010150000000 Current portion of short-term financial debt liability. 08010151000000 Total current liabilities. Long-term liabilities Long-term debts 08010152000000 National notes payable (related parties). 08010153000000 National notes payable (unrelated parties). 08010154000000 Notes payable with foreign (related parties). 08010155000000 Notes payable with foreign (unrelated parties). 08010156000000 Other long-term national accounts receivable (related parties). 08010157000000 Other long-term national accounts receivable (unrelated parties). 08010158000000 Other long-term foreign accounts receivable (related parties). 08010159000000 Other long-term foreign accounts receivable (unrelated parties). 08010160000000 Head office abroad. 08010161000000 Long-term financial instruments. 08010162000000 Total long-term debts. 08010163000000 Employee benefits. Other liabilities 08010164000000 Rents collected in advance. 08010165000000 Deferred income tax. 08010166000000 Deferred worker participation in profits. 08010167000000 Others. 08010168000000 Total other liabilities. 08010169000000 Total long-term liabilities. 08010170000000 Total liabilities. Equity 08010171000000 Equity of the head office of the permanent establishment abroad. 08010172000000 Net income. 08010173000000 Net loss. 08010174000000 Retained earnings from previous years. 08010175000000 Accumulated losses from previous years. 08010176000000 Other comprehensive income (debit).

570 DIARIO OFICIAL Viernes 2 de febrero de 2024 08010177000000 Other comprehensive income (credit). 08010178000000 Excess in equity update. 08010179000000 Shortfall in equity update. 08010180000000 Result from holding non-monetary assets. 08010181000000 Other credit equity accounts. 08010182000000 Other debit equity accounts. 08010183000000 Total equity. 08010184000000 Total liabilities and equity. The attached notes are an integral part of this financial statement. Part II Data to provide Percentage in relation to the total assets (fiscal year) Percentage in relation to the total assets (fiscal year previous) Variation in pesos respect to the fiscal year previous Percentage of variation in pesos respect to the fiscal year previous Explain variation Annex no. 2 consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 2- Statement of comprehensive income for the periods comprised from January 1 to December 31 of 2023 and 2022 (amounts in pesos) Total 2023 Related parties 2023 Note: To fill out this annex, it is necessary to first capture the information from annexes 5, 6 (when obliged to fill out this annex), 7 and 8. 08020000000000 Total sales or net income. Less: 08020001000000 Cost of sales. 08020002000000 Gross loss. 08020003000000 Gross profit. Less: Operating expenses 08020004000000 General expenses. 08020005000000 Administrative expenses. 08020006000000 Sales expenses. 08020007000000 Expenses prorated by the head office abroad. 08020008000000 Total. 08020009000000 Operating loss. 08020010000000 Operating profit. Plus (minus):

Viernes 2 de febrero de 2024 DIARIO OFICIAL 571 Comprehensive financing result 08020011000000 Interest in favor. 08020012000000 Interest charged. 08020013000000 Late interest in favor. 08020014000000 Late interest charged. 08020015000000 Exchange gain. 08020016000000 Exchange loss. 08020017000000 Result from favorable monetary position. 08020018000000 Result from unfavorable monetary position. 08020019000000 Changes in fair value of debtor financial assets and liabilities. 08020020000000 Changes in fair value of creditor financial assets and liabilities. 08020021000000 Other financial concepts in favor. 08020022000000 Other financial concepts charged. 08020023000000 Total. Plus (minus): Participation in the net profit or loss of other entities 08020024000000 Net loss from participation in the results of unconsolidated subsidiaries, associates and joint ventures. 08020025000000 Net income from participation in the results of unconsolidated subsidiaries, associates and joint ventures. 08020026000000 Loss before income tax. 08020027000000 Income before income tax. Less: Income taxes 08020028000000 Income tax. 08020029000000 Deferred income tax. 08020030000000 Other provisions. 08020031000000 Total. Plus (minus): Other income (expenses) 08020032000000 Reversal of goodwill impairment. 08020033000000 Reversal of impairment of other long-term assets. 08020034000000 Discontinued operations favorable. 08020035000000 Discontinued operations unfavorable. 08020036000000 Total other income (expenses), net. 08020037000000 Net loss. 08020038000000 Net income.

572 DIARIO OFICIAL Viernes 2 de febrero de 2024 Plus (minus): Other comprehensive income 08020039000000 Result from foreign operations conversion favorable. 08020040000000 Result from foreign operations conversion unfavorable. 08020041000000 Unrealized result in and/or on financial instruments favorable. 08020042000000 Unrealized result in and/or on financial instruments unfavorable. 08020043000000 Valuation of cash flow hedges and/or financial instruments favorable. 08020044000000 Valuation of cash flow hedges and/or financial instruments unfavorable. 08020045000000 Participation in other comprehensive income of associates favorable. 08020046000000 Participation in other comprehensive income of associates unfavorable. 08020047000000 Income taxes on other comprehensive income. 08020048000000 PTU of other comprehensive income. 08020049000000 Others. 08020050000000 Sum of other comprehensive income. 08020051000000 Debit comprehensive result. 08020052000000 Credit comprehensive result. 08020053000000 Basic earnings per ordinary share. The attached notes are an integral part of this financial statement. Part II Data to provide Unrelated parties 2023 Total 2022 Related parties 2022 Unrelated parties 2022 Annex no. 3 consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 3- Statement of changes in equity of the head office of the foreign permanent establishment for the years ended december 31, 2023 and 2022 (amounts in pesos) Equity of the head office of the permanent establishment abroad Net income 08030000000000 Balances on January 1, 2022 previously reported. 08030001000000 Adjustment for retrospective application due to changes in accounting and error corrections. 08030002000000 Balances on January 1, 2022 adjusted. 08030003000000 Capital contributions. 08030004000000 Capital refunds.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 573 08030005000000 Dividends paid. 08030006000000 Stock dividends. 08030007000000 Changes in controlling participation that do not involve loss of control. 08030008000000 Net income of 2022. 08030009000000 Net loss of 2022. 08030010000000 Result from holding non-monetary assets. 08030011000000 Share repurchase. 08030012000000 Valuation effect of the exercise of financial instruments. 08030013000000 Conversion effect of the exercise of foreign operations. 08030014000000 Result from foreign operations conversion favorable. 08030015000000 Result from foreign operations conversion unfavorable. 08030016000000 Unrealized result in and/or on financial instruments favorable. 08030017000000 Unrealized result in and/or on financial instruments unfavorable. 08030018000000 Valuation of cash flow hedges and/or financial instruments favorable. 08030019000000 Valuation of cash flow hedges and/or financial instruments unfavorable. 08030020000000 Participation of other comprehensive income of associates favorable. 08030021000000 Participation of other comprehensive income of associates unfavorable. 08030022000000 Income taxes on other comprehensive income. 08030023000000 PTU of other comprehensive income. 08030024000000 Others. 08030025000000 Balances on December 31, 2022. 08030026000000 Balances on January 1, 2023, previously reported. 08030027000000 Adjustment for retrospective application due to changes in accounting and error corrections. 08030028000000 Balances on January 1, 2023 adjusted. 08030029000000 Capital contributions. 08030030000000 Capital refunds. 08030031000000 Dividends paid. 08030032000000 Stock dividends. 08030033000000 Changes in controlling participation that do not involve loss of control. 08030034000000 Net income of 2023. 08030035000000 Net loss of 2023. 08030036000000 Result from holding non-monetary assets. 08030037000000 Share repurchase. 08030038000000 Valuation effect of the exercise of financial instruments. 08030039000000 Conversion effect of the exercise of foreign operations. 08030040000000 Result from foreign operations conversion favorable. 08030041000000 Result from foreign operations conversion unfavorable.

574 DIARIO OFICIAL Viernes 2 de febrero de 2024 08030042000000 Unrealized result in and/or on financial instruments favorable. 08030043000000 Unrealized result in and/or on financial instruments unfavorable. 08030044000000 Valuation of cash flow hedges and/or financial instruments favorable. 08030045000000 Valuation of cash flow hedges and/or financial instruments unfavorable. 08030046000000 Participation of other comprehensive income of associates favorable. 08030047000000 Participation of other comprehensive income of associates unfavorable. 08030048000000 Income taxes on other comprehensive income. 08030049000000 PTU of other comprehensive income. 08030050000000 Others. 08030051000000 Balances on December 31, 2023. The attached notes are an integral part of this financial statement. Part II Data to provide Net loss Retained earnings of previous years Accumulated losses of previous years Other comprehensive income (debit) Part III Data to provide Other comprehensive income (credit) Excess in the equity update Shortfall in the equity update Result from holding non-monetary assets Part IV Data to provide Other credit equity accounts Other debit equity accounts Total equity Index Concept Data to provide 4- Statement of cash flows for the years ended december 31, 2023 and 2022 (amounts in pesos) 2023 2022 According to the indirect method Operating activities 08040000000000 Income before income tax. 08040001000000 Loss before income tax.

Friday, February 2, 2024 OFFICIAL GAZETTE 575 Items related to financing activities 08040002000000 Depreciation and amortization. 08040003000000 Loss on impairment of assets. 08040004000000 Gain on sale of fixed asset and land. 08040005000000 Interest income. 08040006000000 Dividends received. 08040007000000 Other items related to investment activities. 08040008000000 Sum of items related to investment activities. Items related to financing activities 08040009000000 Interest expense. 08040010000000 Other items related to financing activities. 08040011000000 Sum of items related to financing activities. Plus (minus): 08040012000000 Increase in accounts receivable and others. 08040013000000 Decrease in inventories. 08040014000000 Decrease in suppliers. 08040015000000 Income tax paid. 08040016000000 Other items. 08040017000000 Net cash flows from operating activities. Investment activities 08040018000000 Business acquired (goodwill and/or commercial). 08040019000000 Interest received. 08040020000000 Dividends received. 08040021000000 Acquisition of fixed asset and land. 08040022000000 Proceeds from sale of fixed asset and land. 08040023000000 Acquisition of shares. 08040024000000 Acquisition of intangible assets. 08040025000000 Acquisition of other assets. 08040026000000 Other items related to investment activities. 08040027000000 Net cash flows from investment activities. 08040028000000 Surplus cash to apply to financing activities (positive result). 08040029000000 Cash to be obtained from financing activities (negative result). Financing activities 08040030000000 Cash inflow from capital issuance. 08040031000000 Cash inflow from contributions for future capital increases. 08040032000000 Obtaining loans from related parties.

576 OFFICIAL GAZETTE Friday, February 2, 2024 08040033000000 Obtaining loans from non-related parties. 08040034000000 Payment of liabilities. 08040035000000 Payment of loans to related parties 08040036000000 Payment of loans to non-related parties. 08040037000000 Payment of liabilities derived from financial leasing. 08040038000000 Interest paid. 08040039000000 Payment of dividends. 08040040000000 Debt issuance. 08040041000000 Other items related to financing activities. 08040042000000 Net cash flows from financing activities. 08040043000000 Net increase in cash and other cash equivalents. Effects from changes in the value of cash 08040044000000 Effects from changes in the value of cash due to conversion of the balances and cash flows of its foreign operations, to the reporting currency. 08040045000000 Effects from changes in the value of cash due to inflation associated with the balances and cash flows of entities that make up the consolidated economic entity. 08040046000000 Other effects from changes in the value of cash. 08040047000000 Total effects from changes in the value of cash. 08040048000000 Cash at the beginning of the period. 08040049000000 Cash at the end of the period. Under the direct method Operating activities 08040050000000 Collections from customers. 08040051000000 Payments to suppliers. 08040052000000 Payment to employees and other providers of goods and services. 08040053000000 Income tax paid. 08040054000000 Other operating activities. 08040055000000 Net cash flows from operating activities. Investment activities 08040056000000 Business acquired (goodwill and/or commercial). 08040057000000 Interest received. 08040058000000 Dividends received. 08040059000000 Acquisition of fixed asset. 08040060000000 Proceeds from sale of fixed asset. 08040061000000 Acquisition of shares. 08040062000000 Acquisition of intangible assets. 08040063000000 Acquisition of other assets.

Friday, February 2, 2024 OFFICIAL GAZETTE 577 08040064000000 Other items related to investment activities. 08040065000000 Net cash flows from investment activities. 08040066000000 Surplus cash to apply to financing activities (positive result). 08040067000000 Cash to be obtained from financing activities (negative result). Financing activities 08040068000000 Cash inflow from capital issuance. 08040069000000 Cash inflow from contributions for future capital increases. 08040070000000 Obtaining loans from related parties. 08040071000000 Obtaining loans from non-related parties. 08040072000000 Payment of liabilities. 08040073000000 Payment of loans to related parties. 08040074000000 Payment of loans to non-related parties. 08040075000000 Payment of liabilities derived from financial leasing. 08040076000000 Interest paid. 08040077000000 Payment of dividends. 08040078000000 Debt issuance. 08040079000000 Other items related to financing activities. 08040080000000 Net cash flows from financing activities. 08040081000000 Net increase in cash and other cash equivalents. Effects from changes in the value of cash 08040082000000 Effects from changes in the value of cash due to conversion of the balances and cash flows of its foreign operations, to the reporting currency. 08040083000000 Effects from changes in the value of cash due to inflation associated with the balances and cash flows of entities that make up the consolidated economic entity. 08040084000000 Other effects from changes in the value of cash. 08040085000000 Total effects from changes in the value of cash. 08040086000000 Cash at the beginning of the period. 08040087000000 Cash at the end of the period. The attached notes are an integral part of this financial statement.

578 OFFICIAL GAZETTE Friday, February 2, 2024 Concept 4.1.- Notes to the financial statements Annex no. 5 consists of 17 columns and is divided into four parts Part I Index Concept Data to provide 5- Analytical integration of sales or net income for the years ended december 31, 2023 and 2022 (amounts in pesos) 2023 2022 08050000000000 Total sales to nationals of produced inventories. 08050001000000 Total sales abroad of produced inventories. 08050002000000 Total sales of produced inventories. 08050003000000 Total sales to nationals of inventories acquired for distribution. 08050004000000 Total sales abroad of inventories acquired for distribution. 08050005000000 Total sales of inventories for distribution. 08050006000000 Returns, discounts and allowances on national sales. 08050007000000 Returns, discounts and allowances on sales abroad. 08050008000000 Net sales. Net income from: 08050009000000 General national services. 08050010000000 General services abroad. 08050011000000 National maquila. 08050012000000 Maquila abroad. 08050013000000 National administrative services. 08050014000000 Administrative services abroad. 08050015000000 National insurance and reinsurance. 08050016000000 Insurance and reinsurance abroad. 08050017000000 National commissions. 08050018000000 Commissions abroad. 08050019000000 National royalties. 08050020000000 Royalties abroad. 08050021000000 National technical assistance. 08050022000000 Technical assistance abroad. 08050023000000 National leases. 08050024000000 Lease abroad. 08050025000000 Gain on disposal of shares. 08050026000000 Gain on disposal of fixed asset. 08050027000000 Gain on disposal of intangible assets. 08050028000000 Gain on disposal of land. 08050029000000 Recovery of uncollectible accounts. 08050030000000 Recovery from insurance. 08050031000000 Dividends from residents in the country. 08050032000000 Dividends from residents abroad.

Friday, February 2, 2024 OFFICIAL GAZETTE 579 08050033000000 Income attributable to the permanent establishment from sales of merchandise in national territory, effectuated by the central office of the establishment, by another establishment of the resident abroad or directly by the latter. 08050034000000 Income attributable to the permanent establishment from sales of real estate in national territory, effectuated by the central office of the establishment, by another establishment of the resident abroad or directly by the latter. 08050035000000 Income attributable to the permanent establishment obtained by the central office of the establishment or by any of its establishments abroad, in the proportion in which the permanent establishment in Mexico has participated in the expenditures. 08050036000000 Other income attributable to the permanent establishment. 08050037000000 Others. 08050038000000 Total net income. 08050039000000 Total sales or net income. 08050040000000 Update adjustment. 08050041000000 Total updated sales or net income. Part II Data to provide Percentage in relation to the total of sales or net income updated (fiscal year) Percentage in relation to the total of sales or net income updated (fiscal year previous) Variation in pesos with respect to the fiscal year previous Percentage of variation in pesos with respect to the fiscal year previous Explain variation Part III Data to provide Unrelated parties 2023 2022 Related parties 2022 Unrelated parties 2022 Part IV Data to provide Total accumulable for ISR 2023 Total not accumulable for ISR 2023 Total accumulable for ISR 2022 Total not accumulable for ISR 2022 Annex no. 6 consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 6- Determination of the cost of goods sold for accounting purposes and for income tax purposes for the periods included from January 1 to December 31 of 2023 and 2022 (amounts in pesos) Total 2023 Related parties 2023 Note: Only the information from this annex is captured when a type of costing system has been chosen in index 08D019000 of the general data annex.

580 OFFICIAL GAZETTE Friday, February 2, 2024 Under the absorption costing system, on the basis of historical or predetermined costs for tax purposes and with the valuation methods of acquisition cost and standard cost for accounting purposes 08060000000000 Initial inventory of raw materials. Plus: 08060001000000 National purchases of raw materials. 08060002000000 Imported purchases of raw materials. Minus: 08060003000000 Final inventory of raw materials. 08060004000000 Direct raw materials used for production. Plus: 08060005000000 Direct labor. 08060006000000 Prime cost of production. Plus: 08060007000000 Indirect raw materials. 08060008000000 Indirect labor. 08060009000000 Manufacturing expenses. 08060010000000 Cost of production. Plus: 08060011000000 Initial inventory of work in process. 08060012000000 Purchases of work in process. Minus: 08060013000000 Final inventory of work in process. 08060014000000 Cost of finished production. Plus: 08060015000000 Initial inventory of finished products. 08060016000000 Purchases of finished products. Minus: 08060017000000 Final inventory of finished products. 08060018000000 LIFO effect eliminated from cost of sales. 08060019000000 Other cost of sales concepts. 08060020000000 Accounting cost of sales. 08060021000000 Plus-minus: inflation effect in accordance with NIF B-10. 08060022000000 Historical accounting cost of goods sold. Minus: 08060023000000 Purchases of raw materials, work in process and finished goods not deductible. 08060024000000 Non-deductible labor. 08060025000000 Non-deductible manufacturing expenses. 08060026000000 Accounting depreciation in manufacturing expenses. 08060027000000 Other non-deductible concepts. Plus: 08060028000000 Fiscal depreciation of investments related to the production. 08060029000000 Other deductible concepts. 08060030000000 Cost of goods sold deductible for income tax purposes.

Friday, February 2, 2024 OFFICIAL GAZETTE 581 Under a system different from the above 08060031000000 Manufacturing expenses. 08060032000000 Other cost of sales concepts. 08060033000000 Accounting cost of sales. 08060034000000 Plus-minus: inflation effect in accordance with NIF B-10. 08060035000000 Historical accounting cost of goods sold. Minus: 08060036000000 Non-deductible concepts excluding depreciation. 08060037000000 Accounting depreciation. Plus: 08060038000000 Fiscal depreciation. 08060039000000 Other deductible concepts. 08060040000000 Cost of goods sold deductible for income tax purposes. Part II Data to provide Unrelated parties 2023 2022 Related parties 2022 Unrelated parties 2022 Annex no. 7 consists of 67 columns and is divided into thirteen parts. Part I Index Concept Data to provide 7- Comparative analysis of expense subaccounts for the years ended december 31, 2023 and 2022 (amounts in pesos) Manufacturing expenses 2023 Manufacturing expenses 2022 Remuneration 08070000000000 Wages and salaries. 08070001000000 Compensation. 08070002000000 Overtime. 08070003000000 Vacation. 08070004000000 Vacation premium. 08070005000000 Bonuses. 08070006000000 Indemnities. 08070007000000 Subordinate services paid to residents abroad exempt. 08070008000000 Subordinate services paid to residents abroad 15% rate. 08070009000000 Subordinate services paid to residents abroad 30% rate. 08070010000000 Workers' participation in profits accrued. 08070011000000 Workers' participation in profits deferred.

582 OFFICIAL GAZETTE Friday, February 2, 2024 08070012000000 Wages, salaries and benefits to workers with disability and/or elderly. 08070013000000 Other remuneration. 08070014000000 Total remuneration. Benefits to staff 08070015000000 Retirement benefits. 08070016000000 Staff incentives. 08070017000000 Social security. 08070018000000 Contributions to pension plan. 08070019000000 Pensions, retirements paid to residents abroad exempt. 08070020000000 Pensions, retirements paid to residents abroad 15% rate. 08070021000000 Pensions, retirements paid to residents abroad 30% rate. 08070022000000 Other benefits. 08070023000000 Total benefits to staff. Taxes and contributions on wages and salaries 08070024000000 IMSS quotas. 08070025000000 INFONAVIT contributions. 08070026000000 Payroll tax. 08070027000000 Retirement insurance. 08070028000000 Other taxes and contributions. 08070029000000 Total taxes and contributions on wages and salaries. Fees 08070030000000 To natural persons resident in the country. 08070031000000 To legal entities resident in the country. 08070032000000 To residents abroad exempt. 08070033000000 To residents abroad 25% rate. 08070034000000 To entities resident in preferential tax regimes. 08070035000000 To residents abroad under the terms of article 157 of the LISR. 08070036000000 Subtotal. 08070037000000 To the board of directors. 08070038000000 Total fees. Leases 08070039000000 To natural persons resident in the country. 08070040000000 To legal entities resident in the country. 08070041000000 To residents abroad 25% rate. 08070042000000 To entities resident in preferential tax regimes. 08070043000000 Total leases.

Friday, February 2, 2024 OFFICIAL GAZETTE 583 Depreciation and amortization 08070044000000 Depreciation. 08070045000000 Total depreciation. 08070046000000 Amortization. 08070047000000 Total amortization. Other expenses 08070048000000 Fuels and lubricants. 08070049000000 Mail. 08070050000000 Internet. 08070051000000 Per diems and travel expenses. 08070052000000 Representation expenses. 08070053000000 Telephone. 08070054000000 Water. 08070055000000 Electricity. 08070056000000 Security and cleaning. 08070057000000 Office supplies. 08070058000000 Legal expenses. 08070059000000 Maintenance and conservation. 08070060000000 Insurance and bonds. 08070061000000 Non-deductible expenses. 08070062000000 Other taxes and fees. 08070063000000 Tax surcharges. 08070064000000 Dues and subscriptions. 08070065000000 Propaganda and advertising. 08070066000000 Photocopying. 08070067000000 Donations. 08070068000000 Technical assistance at 25%. 08070069000000 Freight and hauling paid to natural persons. 08070070000000 Freight and hauling paid to legal entities. 08070071000000 Import tax. 08070072000000 Export tax. 08070073000000 Uniforms. 08070074000000 Royalties without withholding. 08070075000000 Royalties subject to 5%. 08070076000000 Royalties subject to 10%. 08070077000000 Royalties subject to 25%. 08070078000000 Royalties subject to 35%. 08070079000000 Commissions on sales. 08070080000000 Patents and trademarks. 08070081000000 Production raw materials. 08070082000000 Auxiliary production materials. 08070083000000 Maquila. 08070084000000 Bank commissions. 08070085000000 Loss on sale of land. 08070086000000 Loss on sale of buildings and constructions. 08070087000000 Loss on sale of machinery. 08070088000000 Loss on sale of transport equipment.

584 OFFICIAL GAZETTE Friday, February 2, 2024 08070089000000 Loss on sale of furniture and equipment. 08070090000000 Loss on sale of computer equipment. 08070091000000 Loss on disposal of shares. 08070092000000 Loss on impairment of assets. 08070093000000 Cafeteria expenses. 08070094000000 Protective equipment. 08070095000000 Industrial protection. 08070096000000 Medicines. 08070097000000 Loss on bad debts. 08070098000000 Restaurant consumption. 08070099000000 Loss on financial derivative operations. 08070100000000 Deduction for food aid for workers. 08070101000000 Use or temporary enjoyment of automobiles with propulsion of rechargeable electric batteries and electric automobiles with internal combustion engine or driven by hydrogen. 08070102000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 08070103000000 Others. 08070104000000 Total other expenses. 08070105000000 Total expenses. 08070106000000 Reexpression effect. 08070107000000 Total updated expenses. Part II Data to provide Manufacturing expenses: percentage in relation to the total of updated expenses (fiscal year) Manufacturing expenses: percentage in relation to the total of updated expenses (fiscal year previous) Manufacturing expenses: variation in pesos with respect to the fiscal year previous Manufacturing expenses: percentage of variation in pesos with respect to the fiscal year previous Manufacturing expenses: explain variation Part III Data to provide Manufacturing expenses: related parties 2023 Manufacturing expenses: unrelated parties 2023 Manufacturing expenses: related parties 2022 Manufacturing expenses: unrelated parties 2022 Sales expenses 2023 Part IV Data to provide Sales expenses 2022 Sales expenses: percentage in relation to the total of updated expenses (fiscal year) Sales expenses: percentage in relation to the total of updated expenses (fiscal year previous) Sales expenses: variation in pesos with respect to the fiscal year previous Sales expenses: percentage of variation in pesos with respect to the fiscal year previous

Friday, February 2, 2024 OFFICIAL GAZETTE 585 Part V Data to provide Sales expenses: explain variation Sales expenses: related parties 2023 Sales expenses: unrelated parties 2023 Sales expenses: related parties 2022 Sales expenses: unrelated parties 2022 Part VI Data to provide Administrative expenses 2023 Administrative expenses 2022 Administrative expenses: percentage in relation to the total of updated expenses (fiscal year) Administrative expenses: percentage in relation to the total of updated expenses (fiscal year previous) Administrative expenses: variation in pesos with respect to the fiscal year previous Part VII Data to provide Administrative expenses: percentage of variation in pesos with respect to the fiscal year previous Administrative expenses: explain variation Administrative expenses: related parties 2023 Administrative expenses: unrelated parties 2023 Administrative expenses: related parties 2022 Part VIII Data to provide Administrative expenses: unrelated parties 2022 General expenses 2023 General expenses 2022 General expenses: percentage in relation to the total of updated expenses (fiscal year) General expenses: percentage in relation to the total of updated expenses (fiscal year previous) Part IX Data to provide General expenses: variation in pesos with respect to the fiscal year previous General expenses: percentage of variation in pesos with respect to the fiscal year previous General expenses: explain variation General expenses: related parties 2023 General expenses: unrelated parties 2023

586 OFFICIAL GAZETTE Friday, February 2, 2024 Part X Data to be provided General expenses: related parties 2022 General expenses: unrelated parties 2022 Expenses allocated by the central office abroad 2023 Expenses allocated by the central office abroad 2022 Expenses allocated by the central office abroad: percentage in relation to total expenses updated (fiscal year) Part XI Data to be provided Expenses allocated by the central office abroad: percentage in relation to total updated expenses (fiscal year previous) Expenses allocated by the central office abroad: variation in pesos with respect to the previous fiscal year Expenses allocated by the central office abroad: percentage of variation in pesos with respect to the previous fiscal year Expenses allocated by the central office abroad: explain variation Expenses allocated: related parties 2023 Part XII Data to be provided Expenses allocated: unrelated parties 2023 Expenses allocated: related parties 2022 Expenses allocated: unrelated parties 2022 Total 2023 Total 2022 Part XIII Data to be provided Total deductible for Income Tax 2023 Total deductible for Income Tax 2022 Total non deductible for Income Tax 2023 Total non deductible for Income Tax 2022

Friday, February 2, 2024 OFFICIAL GAZETTE 587 Annex no. 8 consists of 12 columns and is divided into three parts. Part I Index Concept Data to be provided 8- Comparative analysis of the subaccounts of the comprehensive result of financing for the periods ended december 31, 2023 and 2022 (amounts in pesos) 2023 Related parties 2023 Interest in favor Nationals 08080000000000 Banking. 08080001000000 Individuals. 08080002000000 Legal entities. 08080003000000 Reexpression effect. 08080004000000 Total national interest in favor. Foreigners 08080005000000 Banking. 08080006000000 Individuals. 08080007000000 Legal entities. 08080008000000 Societies, entities, or trusts located or resident in preferential tax regimes. 08080009000000 Reexpression effect. 08080010000000 Total foreign interest in favor. 08080011000000 Total interest in favor. Interest payable Nationals 08080012000000 Banking. 08080013000000 Individuals. 08080014000000 Legal entities. 08080015000000 Reexpression effect. 08080016000000 Total national interest payable. Foreigners 08080017000000 Interest subject to the 4.9% rate. 08080018000000 Interest subject to the 10% rate. 08080019000000 Interest subject to the 15% rate. 08080020000000 Interest subject to the 21% rate. 08080021000000 Interest subject to the maximum rate. 08080022000000 Exempt interest. 08080023000000 Interest paid to countries with treaties. 08080024000000 Financial leasing at the 15% rate.

588 OFFICIAL GAZETTE Friday, February 2, 2024 08080025000000 Financial derivative operations of debt settled in kind at the 10% rate. 08080026000000 Societies, entities, or trusts located or resident in preferential tax regimes. 08080027000000 Reexpression effect. 08080028000000 Total foreign interest payable. 08080029000000 Total interest payable. Penalty interest in favor Nationals 08080030000000 Nationals. 08080031000000 Reexpression effect. 08080032000000 Total penalty interest in favor nationals. Foreigners 08080033000000 Foreigners. 08080034000000 Reexpression effect. 08080035000000 Total penalty interest in favor foreigners. 08080036000000 Total penalty interest in favor. Penalty interest payable Nationals 08080037000000 Nationals. 08080038000000 Reexpression effect. 08080039000000 Total penalty interest payable nationals. Foreigners 08080040000000 Foreigners. 08080041000000 Reexpression effect. 08080042000000 Total penalty interest payable foreigners. 08080043000000 Total penalty interest payable. Exchange rate result 08080044000000 Exchange loss. 08080045000000 Reexpression effect. 08080046000000 Total exchange loss. 08080047000000 Exchange gain. 08080048000000 Reexpression effect. 08080049000000 Total exchange gain. 08080050000000 Total exchange rate result.

Friday, February 2, 2024 OFFICIAL GAZETTE 589 Monetary position result 08080051000000 Favorable monetary position result. 08080052000000 Reexpression effect. 08080053000000 Total favorable monetary position result. 08080054000000 Unfavorable monetary position result. 08080055000000 Reexpression effect. 08080056000000 Total unfavorable monetary position result. 08080057000000 Total monetary position result. Changes in the fair value of assets and liabilities financial 08080058000000 Changes in the fair value of debtor financial assets and liabilities. 08080059000000 Reexpression effect. 08080060000000 Total changes in the fair value of debtor financial assets and liabilities. 08080061000000 Changes in the fair value of creditor financial assets and liabilities. 08080062000000 Reexpression effect. 08080063000000 Total changes in the fair value of creditor financial assets and liabilities. 08080064000000 Total changes in the fair value of financial assets and liabilities. Other financial concepts Other in favor Nationals 08080065000000 Nationals. 08080066000000 Reexpression effect. 08080067000000 Total other in favor nationals. Foreign 08080068000000 Foreign. 08080069000000 Reexpression effect. 08080070000000 Total other in favor foreigners. 08080071000000 Total other in favor. Other payable Nationals 08080072000000 Nationals. 08080073000000 Reexpression effect. 08080074000000 Total other payable nationals.

590 OFFICIAL GAZETTE Friday, February 2, 2024 Foreign 08080075000000 Foreign. 08080076000000 Reexpression effect. 08080077000000 Total other payable foreigners. 08080078000000 Total other payable. 08080079000000 Total other financial concepts. 08080080000000 Total comprehensive result of financing. Part II Data to be provided Unrelated parties 2023 2022 Related parties 2022 Unrelated parties 2022 Part III Data to be provided Accumulable or deductible for Income Tax: 2023 Accumulable or deductible for Income Tax: 2022 Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2023 Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2022 Annex no. 9 consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 9- List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent for the period ended december 31, 2023 (amounts in pesos) Taxable base Rate, fee or quota Contributions payable by the taxpayer as the direct subject Income tax (ISR) 08090000000000 Income tax. 08090001000000 Other reductions of ISR. 08090002000000 ISR incurred in the period. 08090003000000 Amount pending applied in the period, from the tax incentive for projects in Research and development technology authorized in previous periods. 08090004000000 Amount pending applied in the period, from the tax incentive for projects of Investment in the production of national cinematography of previous periods. 08090005000000 Incentive for projects of investment in the production of national cinematography. 08090006000000 Amount pending applied in the period, from the tax incentive for investment projects in the arts of previous periods.

Friday, February 2, 2024 OFFICIAL GAZETTE 591 08090007000000 Incentive for investment projects in the arts. 08090008000000 Expenses and investments for Projects in research and technological development, applied in the 2023 period. 08090009000000 Expenses and investments for Projects in research and technological development, applied in the 2022 period. 08090010000000 Expenses and investments for Projects in research and technological development, applied in the 2021 period. 08090011000000 Expenses and investments for Projects in research and technological development, applied in the 2020 period. 08090012000000 Expenses and investments for Projects in research and technological development, applied in the 2019 period. 08090013000000 Expenses and investments for Projects in research and technological development, applied in the 2018 period. 08090014000000 Expenses and investments for Projects in research and technological development, applied in the 2017 period. 08090015000000 Expenses and investments for Projects in research and technological development, applied in the 2016 period. 08090016000000 Expenses and investments for Projects in research and technological development, applied in the 2015 period. 08090017000000 Expenses and investments for Projects in research and technological development, applied in the 2014 period. 08090018000000 Amount pending to be applied for Projects in research and technological development. 08090019000000 Incentive for investment in projects and programs for the sport of high performance. 08090020000000 Amount pending to be applied for investment in projects and programs for the sport of high performance. 08090021000000 Income obtained from government support. 08090022000000 Amount pending to be applied from the incentive for investment in fixed feeding equipment for electric vehicles. 08090023000000 Amount of the tax incentive for biodiesel and its mixtures. 08090024000000 Other incentives. 08090025000000 Total incentives. 08090026000000 Provisional payments made to the Federation. 08090027000000 ISR withheld from the taxpayer. 08090028000000 Creditable ISR paid abroad. 08090029000000 Creditable ISR by dividends or profits distributed. 08090030000000 Other amounts payable. 08090031000000 Other amounts in favor. 08090032000000 Difference payable. 08090033000000 Difference in favor. 08090034000000 Income tax payable for the period. 08090035000000 Tax incentive in matters of income tax indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018, applied in the 2023 period. 08090036000000 Tax incentive in matters of income tax indicated in the Decree of tax incentives southern border region, published in the DOF on December 30 of 2020, applied in the 2023 period. 08090037000000 Income tax paid in annual, normal and complementary declarations. 08090038000000 Difference payable for the period. 08090039000000 Balance in favor for the period.

592 OFFICIAL GAZETTE Friday, February 2, 2024 Other data 08090040000000 Income tax on income subject to preferential tax regimes. 08090041000000 Income tax on distributed dividends not from CUFIN nor from CUFINRE. 08090042000000 Income tax on distributed dividends from CUFINRE. Value added tax (VAT) 08090043000000 Value of acts or activities taxed at the rate of 16%. 08090044000000 Value of acts or activities taxed at the rate of 0%. 08090045000000 Sum of the value of taxed acts or activities. 08090046000000 Value of acts or activities for which there is no obligation to pay (exempt). 08090047000000 Total value of acts or activities. 08090048000000 Value of acts or activities not subject. 08090049000000 Sum of VAT incurred for the months of the period. 08090050000000 Sum of creditable VAT for the months of the period without including balances in favor. 08090051000000 Tax incentive in matters of value added tax indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018, applied in the 2023 period. 08090052000000 Tax incentive in matters of value added tax indicated in the Decree of tax incentives southern border region, published in the DOF on December 30 of 2020, applied in the 2023 period. 08090053000000 Sum of compensations applied to VAT of other federal contributions in the months of the period. 08090054000000 Sum of crediting of balances in favor of VAT. 08090055000000 Sum of VAT returned in the months of the period. 08090056000000 Crediting of VAT for investments or expenses in pre-operational periods (for the purposes of article 5, section VI and 5-B, second paragraph of the LIVA). 08090057000000 Increase of VAT for investments or expenses in pre-operational periods (for the purposes of article 5 section VI and 5-B, second paragraph of the LIVA). 08090058000000 Refund of VAT for investments or expenses in periods pre-operational (for the purposes of article 5, section VI and 5-B, second paragraph of the LIVA). 08090059000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the purposes of article 29, section IV, subsection i) of the LIVA). Special tax on production and services (IEPS) 08090060000000 Value of acts or activities taxed at the rate of 3% (public telecommunications networks). 08090061000000 Value of acts or activities taxed at the rate of 25% (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks). 08090062000000 Value of acts or activities taxed at the rate of 26.5% (beverages with alcoholic content and beer with alcoholic graduation up to 14°gl).

Friday, February 2, 2024 OFFICIAL GAZETTE 593 08090063000000 Value of acts or activities taxed at the rate of 30% (beverages with alcoholic content and beer with alcoholic graduation of more than 14°gl and up to 20°gl). 08090064000000 Value of acts or activities taxed at the rate of 30% (games with bets and raffles). 08090065000000 Value of acts or activities taxed at the rate of 30.4% (processed tobacco, cigars and other processed tobacco made entirely by hand). 08090066000000 Value of acts or activities taxed at the rate of 50% (alcohol, denatured alcohol and non-crystallizable honey). 08090067000000 Value of acts or activities taxed at the rate of 53% (beverages with alcoholic content and beer with alcoholic graduation of more than 20°gl). 08090068000000 Value of acts or activities taxed at the rate of 160% (processed tobacco, cigarettes). 08090069000000 Value of acts or activities taxed at the rate of 160% (processed tobacco, cigars and other processed tobacco). 08090070000000 Value of acts or activities taxed at other rates. 08090071000000 Sum of the value of taxed acts or activities. 08090072000000 Value of acts or activities for which there is no obligation to pay (exempt). 08090073000000 Total value of acts or activities. 08090074000000 Total liters of flavored beverages sold. 08090075000000 Total amount of sales of pesticides categories 1 and 2 at the 9% rate. 08090076000000 Total amount of sales of pesticides category 3 to the 7% rate. 08090077000000 Total amount of sales of pesticides category 4 to the 6% rate. 08090078000000 Total amount of sales of pesticides category 5. 08090079000000 Total amount of non-basic foods with high caloric density from the sales of snacks at the rate of 8%. 08090080000000 Total amount of non-basic foods with high caloric density from the sales of confectionery products to the 8% rate. 08090081000000 Total amount of non-basic foods with high caloric density from the sales of chocolate and other cocoa-derived products at the 8% rate. 08090082000000 Total amount of non-basic foods with high caloric density from the sales of custards and puddings to the 8% rate. 08090083000000 Total amount of non-basic foods with high caloric density from the sales of fruit and vegetable candies to the 8% rate. 08090084000000 Total amount of non-basic foods with high caloric density from the sales of peanut and hazelnut creams to the 8% rate. 08090085000000 Total amount of non-basic foods with high caloric density from the sales of milk candies at the rate of 8%. 08090086000000 Total amount of non-basic foods with high caloric density from the sales of prepared foods based on cereals at the 8% rate. 08090087000000 Total amount of non-basic foods with high caloric density from the sales of ice creams, snows and ice pops at the 8% rate. 08090088000000 Fossil fuels, liters of propane sold (quota of $8.9451 per liter).

594 OFFICIAL GAZETTE Friday, February 2, 2024 08090089000000 Fossil fuels, liters of butane sold (quota of $11.5759 per liter). 08090090000000 Fossil fuels, liters of gasoline and aviation gas sold (quota of $15.6899 per liter). 08090091000000 Fossil fuels, liters of kerosene and other kerosenes sold (quota of $18.7393 per liter). 08090092000000 Fossil fuels, liters of diesel sold (quota of $19.0383 per liter). 08090093000000 Fossil fuels, liters of fuel oil sold (quota of $20.3179 per liter). 08090094000000 Fossil fuels, tons of petroleum coke sold (quota of $23.5827 per ton). 08090095000000 Fossil fuels, tons of coal coke sold (quota of $55.2855 per ton). 08090096000000 Fossil fuels, tons of mineral coal sold (quota of $41.6286 per ton). 08090097000000 Fossil fuels, tons of other fossil fuels sold (quota of $60.1766 per ton). 08090098000000 Sum of IEPS incurred for the months of the period. 08090099000000 Value of imported acts or activities at the rate of 25% (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks). 08090100000000 Value of imported acts or activities at the rate of 26.5% (beverages with alcoholic content and beer with alcoholic graduation up to 14°gl). 08090101000000 Value of imported acts or activities at the rate of 30% (beverages with alcoholic content and beer with alcoholic graduation of more than 14°gl and up to 20°gl). 08090102000000 Value of imported acts or activities at the rate of 30.4% (processed tobacco, cigars and other processed tobacco made entirely by hand). 08090103000000 Value of imported acts or activities at the rate of 53% (beverages with alcoholic content and beer with alcoholic graduation of more than 20°gl). 08090104000000 Value of imported acts or activities at the rate of 160% (processed tobacco, cigarettes). 08090105000000 Value of imported acts or activities at the rate of 160% (processed tobacco, cigars and other processed tobacco). 08090106000000 Value of imported acts or activities at other rates. 08090107000000 Sum of the value of imported acts or activities. 08090108000000 Total liters of flavored beverages imported. 08090109000000 Total amount of imports of pesticides categories 1 and 2 at the 9% rate. 08090110000000 Total amount of imports of pesticides category 3 to the 7% rate. 08090111000000 Total amount of imports of pesticides category 4 to the 6% rate. 08090112000000 Total amount of sales of pesticides category 5. 08090113000000 Total amount of non-basic foods with high caloric density from the imports of snacks at the rate of 8%. 08090114000000 Total amount of non-basic foods with high caloric density from the imports of confectionery products to the 8% rate. 08090115000000 Total amount of non-basic foods with high caloric density from the imports of chocolate and other cocoa-derived products at the 8% rate. 08090116000000 Total amount of non-basic foods with high caloric density from the imports of custards and puddings to the 8% rate.

Friday, February 2, 2024 OFFICIAL GAZETTE 595

08090117000000 Total amount of non-basic foods with high caloric density from imports of fruit and vegetable sweets at the 8% rate. 08090118000000 Total amount of non-basic foods with high caloric density from imports of peanut and hazelnut creams at the 8% rate. 08090119000000 Total amount of non-basic foods with high caloric density from imports of milk sweets at the 8% rate. 08090120000000 Total amount of non-basic foods with high caloric density from imports of prepared cereal-based foods at the 8% rate. 08090121000000 Total amount of non-basic foods with high caloric density from imports of ice cream, sorbets, and ice pops at the 8% rate. 08090122000000 Fossil fuels, liters of propane imported (quota of $8.9451 per liter). 08090123000000 Fossil fuels, liters of butane imported (quota of $11.5759 per liter). 08090124000000 Fossil fuels, liters of gasoline and aviation gas imported (quota of $15.6899 per liter). 08090125000000 Fossil fuels, liters of kerosene and other kerosenes imported (quota of $18.7393 per liter). 08090126000000 Fossil fuels, liters of diesel imported (quota of $19.0383 per liter). 08090127000000 Fossil fuels, liters of fuel oil imported (quota of $20.3179 per liter). 08090128000000 Fossil fuels, tons of petroleum coke imported (quota of $23.5827 per ton). 08090129000000 Fossil fuels, tons of coal coke imported (quota of $55.2855 per ton). 08090130000000 Fossil fuels, tons of mineral coal imported (quota of $41.6286 per ton). 08090131000000 Fossil fuels, tons of other fossil fuels imported (quota of $60.1766 per ton). 08090132000000 Value of cigarettes sold (quota of $0.5911 per cigarette). 08090133000000 Value of imported cigarettes (quota of $0.5911 per cigarette). 08090134000000 Value of the total weight in grams of cigars and other processed tobaccos sold, other than cigarettes, between 0.75 (quota $0.5911). 08090135000000 Value of the total weight in grams of cigars and other processed tobaccos imported, other than cigarettes, between 0.75 (quota $0.5911). 08090136000000 Tax incurred by quota of cigarettes sold. 08090137000000 Tax incurred by quota of imported cigarettes. 08090138000000 Tax incurred by quota of cigars and other processed tobaccos corresponding to the total weight in grams (cigars and other processed tobaccos taxed sold between 0.75). 08090139000000 Tax incurred by quota of cigars and other processed tobaccos corresponding to the total weight in grams (cigars and other processed tobaccos taxed imported between 0.75). 08090140000000 Sum of creditable IEPS from the months of the fiscal year. 08090141000000 Sum of compensations of credit balances of IEPS. 08090142000000 Sum of compensations applied to IEPS from other federal contributions in the months of the fiscal year. 08090143000000 Sum of crediting of credit balances of IEPS. 08090144000000 Sum of IEPS returned in the months of the fiscal year.

596 OFFICIAL GAZETTE Friday, February 2, 2024

08090145000000 Biodiesel and its mixtures for the purposes of Article 16, Section A, Fraction I of the LIF 2023. 08090146000000 Biodiesel and its mixtures for the purposes of Article 16, Section A, Fraction IV of the LIF 2023.

Tax on Foreign Trade 08090147000000 General import tax. 08090148000000 General export tax. 08090149000000 Total of taxes on foreign trade.

Social Security Contributions 08090150000000 Employer quotas to IMSS. 08090151000000 Contributions to INFONAVIT. 08090152000000 Contributions to retirement insurance.

Rights for services provided 08090153000000 The National Institute of Migration (INM) visitor without permission to perform remunerated activities (for the purposes of Article 8, Fraction I of the Federal Law of Rights). 08090154000000 The National Institute of Migration (INM) - migratory services (for the purposes of Article 12 of the Federal Law of Rights). 08090155000000 Services for navigation in Mexican airspace (SENEAM). 08090156000000 Federal Telecommunications Institute (IFT). 08090157000000 Others specify concept.

Contributions from which one is a withholding agent: Income Tax (ISR) For payments to residents in the country 08090158000000 For salaries. 08090159000000 Fees at 35% for the purposes of Article 96 of the LISR. 08090160000000 Prizes. 08090161000000 Fees at 10%. 08090162000000 Leasing at 10%. 08090163000000 Alienation of other goods at 20%. 08090164000000 Interest at 0.8%, on the amount of capital. 08090165000000 Interest at 20%. 08090166000000 Interest and exchange gain at 35%. 08090167000000 Commissions. 08090168000000 For dividends at 10%. 08090169000000 Others. 08090170000000 Total of ISR withheld to residents in the country.

Friday, February 2, 2024 OFFICIAL GAZETTE 597

For payments to residents abroad 08090171000000 Salaries at 15%. 08090172000000 Salaries at 30%. 08090173000000 Pensions, annuities and other concepts at 15%. 08090174000000 Pensions, annuities and other concepts at 30%. 08090175000000 Fees at 25%. 08090176000000 Royalties at 5%. 08090177000000 Royalties at 10%. 08090178000000 Royalties at 25%. 08090179000000 Royalties at 35%. 08090180000000 Technical assistance. 08090181000000 Mediation. 08090182000000 Real estate leasing. 08090183000000 Furniture leasing at 25%. 08090184000000 Exchange of public debt for capital. 08090185000000 Financial leasing. 08090186000000 Prizes. 08090187000000 Time-share tourist service. 08090188000000 Interest at 4.9%. 08090189000000 Interest at 10%. 08090190000000 Interest at 15%. 08090191000000 Interest at 21%. 08090192000000 Interest at 35%. 08090193000000 Alienation of real estate. 08090194000000 Alienation of shares. 08090195000000 Capital derivative financial operations. 08090196000000 Debt derivative financial operations. 08090197000000 Construction of work, installation, maintenance or assembly on real estate. 08090198000000 Charter party contract. 08090199000000 Public, artistic and sporting shows. 08090200000000 For dividends at 10%. 08090201000000 Others. 08090202000000 Total of ISR withheld to residents abroad.

Value Added Tax (VAT) 08090203000000 Independent personal services provided by individuals. 08090204000000 Use or temporary enjoyment of goods lent or granted by individuals. 08090205000000 Acquisition of waste. 08090206000000 Land goods transport services provided by individuals or corporations. 08090207000000 Services provided by individual commission agents. 08090208000000 Acquisition, or use or temporary enjoyment of tangible goods, alienated or granted by residents abroad without permanent establishment in the country. 08090209000000 Others. 08090210000000 Total of VAT withheld.

598 OFFICIAL GAZETTE Friday, February 2, 2024

Other withheld contributions 08090211000000 Special Tax on Production and Services withheld. 08090212000000 Worker quotas to IMSS. 08090213000000 Others.

Compensations made and returns obtained Compensations made during the fiscal year of credit balances from: At historical value of: 08090214000000 Value Added Tax. 08090216000000 Income Tax. 08090217000000 Other federal contributions. At updated value of: 08090218000000 Value Added Tax. 08090219000000 Income Tax. 08090220000000 Other federal contributions. Compensations made during the fiscal year applied to: 08090221000000 Own Value Added Tax from own Value Added Tax. 08090222000000 Own Income Tax from own Income Tax. 08090223000000 Other federal contributions. Returns obtained in the fiscal year 08090224000000 Other federal contributions. From: 08090225000000 Value Added Tax. 08090226000000 Income Tax. 08090227000000 Other federal contributions.

Part II Data to provide Contribution determined by audit on account or in favor Contribution on account or credit balance determined by the taxpayer Difference Differences not investigated by audit

Friday, February 2, 2024 OFFICIAL GAZETTE 599

Concept 9.1.- Declaration. The annex no. 10 consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 10- List of contributions to pay on December 31, 2023 (figures in pesos) Amount corresponding to the audited fiscal year Amount from previous years Income Tax incurred as direct subject 08100000000000 Determined by the taxpayer (of the fiscal year). 08100001000000 Difference determined by the taxpayer (of the audited fiscal year). Provisional and/or definitive payments determined by the taxpayer for: Income Tax own provisional payments 08100002000000 Corresponding to the month of: Income Tax for salaries and in general for the provision of a subordinate personal service as a withholding agent 08100003000000 Corresponding to the month of: Income Tax for payment of fees as a withholding agent 08100004000000 Corresponding to the month of: Income Tax for payment of leases as a withholding agent 08100005000000 Corresponding to the month of: Income Tax for payment of interest as a withholding agent 08100006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) as a withholding agent 08100007000000 Corresponding to the month of:

600 OFFICIAL GAZETTE Friday, February 2, 2024

Income Tax on dividends as a direct subject 08100008000000 Corresponding to the month of: Income Tax preferential fiscal regimes as a direct subject 08100009000000 Corresponding to the fiscal year of: Income Tax for payments abroad as a withholding agent 08100010000000 Corresponding to the month of: Information determined by the taxpayer: Tax on assets as a direct subject 08100011000000 Corresponding to the fiscal year of: (specify the fiscal year). Value Added Tax incurred as a direct subject 08100012000000 Corresponding to the month of: Value Added Tax as a withholding agent 08100013000000 Corresponding to the month of: Special Tax on Production and Services incurred as a direct subject 08100014000000 Corresponding to the month of: Special Tax on Production and Services as a withholding agent 08100015000000 Corresponding to the month of: Tax on new automobiles 08100016000000 Corresponding to the month of:

Friday, February 2, 2024 OFFICIAL GAZETTE 601

Contributions to the Mexican Institute of Social Security 08100017000000 Corresponding to the month of: Contributions to the National Housing Fund for Workers 08100018000000 Corresponding to the bimester of: Contributions to retirement insurance 08100019000000 Corresponding to the bimester of: Local taxes 08100020000000 Corresponding to the month of: Payroll tax 08100021000000 Corresponding to the month of: Rights for services provided 08100022000000 The National Institute of Migration (INM) visitor without permission to perform remunerated activities (for the purposes of Article 8, Fraction I of the Federal Law of Rights) corresponding to the month of: 08100023000000 The National Institute of Migration (INM) migratory services (for the purposes of Article 12 of the Federal Law of Rights) corresponding to the month of: 08100024000000 Services for navigation in Mexican airspace (SENEAM), corresponding to the month of: 08100025000000 Federal Telecommunications Institute (IFT) corresponding to the month of: 08100026000000 Others specify concept and period to which it corresponds: Other contributions 08100027000000 Specify concept and period to which it corresponds: Differences not considered by the taxpayer in the audited fiscal year: 08100028000000 Difference determined by audit report not considered by the taxpayer (of the audited fiscal year). Income Tax provisional payments 08100029000000 Corresponding to the month of:

602 OFFICIAL GAZETTE Friday, February 2, 2024

Income Tax withholdings to residents in Mexico 08100030000000 Corresponding to the month of: Income Tax withholdings to residents abroad 08100031000000 Corresponding to the month of: Income Tax on dividends 08100032000000 Corresponding to the month of: Income Tax preferential fiscal regimes as a direct subject 08100033000000 Corresponding to the fiscal year Value Added Tax as a direct subject 08100034000000 Corresponding to the month of: Value Added Tax as a withholding agent 08100035000000 Corresponding to the month of: Special Tax on Production and Services as a direct subject 08100036000000 Corresponding to the month of: Special Tax on Production and Services as a withholding agent 08100037000000 Corresponding to the month of: Tax on new automobiles 08100038000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 08100039000000 Corresponding to the month of:

Friday, February 2, 2024 OFFICIAL GAZETTE 603

Contributions to the National Housing Fund for Workers 08100040000000 Corresponding to the bimester of: Contributions to retirement insurance 08100041000000 Corresponding to the bimester of: Local taxes 08100042000000 Corresponding to the month of: Rights 08100043000000 Corresponding to the right Other contributions 08100044000000 Specify concept and period to which it corresponds: 08100045000000 Total

Part II Data to provide Total of contributions to pay Amount of the contribution in litigation Payment date Credit institution or SAT Operation number

Part III Data to provide Payment in installments (data from the free writing): folio number Payment in installments (data from the free writing): presentation date Payment in installments (data from the free writing): receiving administration Authorization letter for payment in installments: number Authorization letter for payment in installments: date

Annex no. 11 consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 11- Reconciliation between accounting and fiscal result for purposes of income tax for the fiscal years ending December 31, 2023 and 2022 (figures in pesos) 2023 2022 08110000000000 Net profit. 08110001000000 Net loss. Plus-minus: 08110002000000 Effect of inflation of NIF B-10. 08110003000000 Result from favorable monetary position.

604 OFFICIAL GAZETTE Friday, February 2, 2024

08110004000000 Result from unfavorable monetary position. 08110005000000 Historical net profit. 08110006000000 Historical net loss. Plus: 08110007000000 Fiscal income not accounting. Plus: 08110008000000 Accounting deductions not fiscal. Minus: 08110009000000 Fiscal deductions not accounting. Minus: 08110010000000 Accounting income not fiscal. 08110011000000 Fiscal loss before loss on alienation of shares. 08110012000000 Fiscal profit before loss on alienation of shares. 08110013000000 Loss on alienation of shares. 08110014000000 Fiscal loss before PTU paid in the fiscal year. 08110015000000 Fiscal profit before PTU paid in the fiscal year. Plus or minus: 08110016000000 PTU paid in the fiscal year. 08110017000000 Fiscal loss of the fiscal year. 08110018000000 Fiscal profit of the fiscal year. 08110019000000 Additional deduction for promotion of first employment of the fiscal year (for the purposes of Article ninth, Fraction XXXVII of the Transitional Provisions of the LISR for 2014). 08110020000000 Amortization of losses from previous fiscal years. 08110021000000 Fiscal result. Fiscal income not accounting 08110022000000 Accumulative annual inflation adjustment. 08110023000000 Fiscal exchange gain. 08110024000000 Fiscal gain on alienation of shares and/or intangibles. 08110025000000 Fiscal gain on capital reimbursement. 08110026000000 Fiscal gain on alienation of fixed assets. 08110027000000 Fiscal gain on alienation of land. 08110028000000 Fiscal gain in trusts. 08110029000000 Customer advances. 08110030000000 Late interest effectively collected. 08110031000000 Income from work progress. 08110032000000 Accumulative inventory. 08110033000000 Fiscal incentives. 08110034000000 Transfer pricing adjustment. 08110035000000 Other fiscal income not accounting. 08110036000000 Total of fiscal income not accounting. Accounting deductions not fiscal 08110037000000 Income Tax. 08110038000000 Profit sharing. 08110039000000 Fines.

Friday, February 2, 2024 OFFICIAL GAZETTE 605

08110040000000 Non-deductible expenses. 08110041000000 Accounting cost of sales. 08110042000000 Accounting depreciation. 08110043000000 Provisions. 08110044000000 Estimates. 08110045000000 Accounting loss on alienation of shares and/or intangibles. 08110046000000 Exchange loss. 08110047000000 Accounting amortizations. 08110048000000 Accounting loss on alienation of fixed assets. 08110049000000 Accounting loss on alienation of land. 08110050000000 Accounting loss in trusts. 08110051000000 Accounting loss in joint venture. 08110052000000 Unpaid fees, rents and interest at the close of the fiscal year. 08110053000000 Loss in subsidiary participation. 08110054000000 Loss in participation in the result of companies with permanent national investments. 08110055000000 Loss in participation in the result of companies with permanent foreign investments. 08110056000000 Loss in participation in the result of companies located in preferential fiscal regimes. 08110057000000 Accrued interest exceeding market value and late paid or unpaid. 08110058000000 Non-deductible prorated expenses. 08110059000000 Proportion of payments that are exempt income for the worker. 08110060000000 Non-deductible transactions with related parties. 08110061000000 Other accounting deductions not fiscal. 08110062000000 Total of accounting deductions not fiscal. Establishments dedicated to international air or land transport 08110063000000 Deferred taxes (debit balances). 08110064000000 Returns, discounts and allowances on national sales. 08110065000000 Returns, discounts and allowances on foreign sales. 08110066000000 Cost of sales. 08110067000000 General expenses. 08110068000000 Administrative expenses. 08110069000000 Selling expenses. 08110070000000 Prorated expenses by the foreign head office. 08110071000000 Other expenses. 08110072000000 Interest charged. 08110073000000 Exchange loss. 08110074000000 Result from unfavorable monetary position. 08110075000000 Changes in fair value of financial assets and liabilities (debit balance). 08110076000000 Other financial charges. 08110077000000 Loss in subsidiary participation. 08110078000000 Loss in participation in the result of companies with permanent national investments.

606 OFFICIAL GAZETTE Friday, February 2, 2024

08110079000000 Loss in participation in the result of companies with permanent foreign investments. 08110080000000 Loss in participation in the result of companies located in preferential fiscal regimes. 08110081000000 Extraordinary items (debit balance). 08110082000000 Discontinued operations (debit balance). 08110083000000 Others (applicable to all establishments). 08110084000000 Total. The non-deductible items are accounted for in: 08110085000000 Manufacturing expenses. 08110086000000 Selling expenses. 08110087000000 General expenses. 08110088000000 Administrative expenses. 08110089000000 Prorated expenses by the foreign head office. Accounting depreciation is integrated by: 08110090000000 Manufacturing expenses. 08110091000000 Selling expenses. 08110092000000 General expenses. 08110093000000 Administrative expenses. 08110094000000 Prorated expenses by the foreign head office. Fiscal deductions not accounting 08110095000000 Fiscal depreciation. 08110096000000 Immediate deduction of investments. 08110097000000 Fiscal amortization. 08110098000000 Fiscal loss on alienation of shares and/or intangibles. 08110099000000 Fiscal loss on alienation of fixed assets. 08110100000000 Fiscal loss on alienation of land. 08110101000000 Fiscal loss in trusts. 08110102000000 Deductible annual inflation adjustment. 08110103000000 Deductible cost of goods sold for income tax. 08110104000000 Fiscal exchange loss. 08110105000000 Charges to provisions. 08110106000000 Charges to estimates. 08110107000000 Fees, rents and interest that affected the result of the previous fiscal year paid in this one. 08110108000000 Customer advances from the previous fiscal year. 08110109000000 Loss from uncollectible credits. 08110110000000 Late interest effectively paid. 08110111000000 Fiscal deduction of the proportional part of the average expense that by its operations the company resident abroad dedicated to international air or land transport had in the same fiscal year, considering the head office and all its establishments. 08110112000000 Additional deduction for donation of basic goods for human subsistence (Article 1.3. of the Decree published in the DOF on December 26, 2013).

Friday, February 2, 2024 OFFICIAL GAZETTE 607 08110113000000 Deduction of the additional 25% amount of the salary (article 1.5. of the Decree published in the DOF on December 26, 2013 and article 186 of the LISR. 08110114000000 Additional deduction for maquiladoras. 08110115000000 Hiring of persons with disabilities and/or elderly persons. 08110116000000 Deduction of income tax withheld from persons with disabilities and/or elderly persons. 08110117000000 Transfer pricing adjustment. 08110118000000 Net interest from previous exercises. 08110119000000 Net interest of the exercise. 08110120000000 Other non-accounting tax deductions. 08110121000000 Total of non-accounting tax deductions. Non-taxable accounting income 08110122000000 Exchange gain. 08110123000000 Accounting gain on disposal of shares. 08110124000000 Accounting gain on disposal of fixed assets. 08110125000000 Accounting gain on disposal of land. 08110126000000 Accounting gain in trusts. 08110127000000 Accounting gain in participation association. 08110128000000 Accumulated advance sales in the previous exercise and accrued in this one. 08110129000000 Cancellation of estimates. 08110130000000 Cancellation of provisions. 08110131000000 Income from dividends. 08110132000000 Income from work progress. 08110133000000 Accrued late interest received or not. 08110134000000 Gain in subsidiary participation. 08110135000000 Gain in participation in the results of companies with permanent national investments. 08110136000000 Gain in participation in the results of companies with permanent foreign investments. 08110137000000 Gain in participation in the results of companies located in preferential tax regimes. 08110138000000 Tax credits and their update. 08110139000000 Customer advances from previous exercises considered as income in the exercise. 08110140000000 Tax credits and their update. 08110141000000 Other non-accounting accounting income. 08110142000000 Total of non-accounting accounting income. Part II Data to provide Percentage in relation to the total of the current updated year (fiscal exercise) Percentage in relation to the total of the current updated year (previous fiscal exercise) Variation in pesos with respect to the previous fiscal exercise Percentage of variation in pesos with respect to the previous fiscal exercise Explain variation

608 OFFICIAL GAZETTE Friday, February 2, 2024 Annex no. 12 consists of 22 columns and is divided into six parts. Part I Index Concept Data to provide 12- Financial derivative operations contracted with residents abroad by the exercise ended december 31, 2023 (figures in pesos) Tax identification number Country of residence Note: Only capture the information of this annex when "Si" has been noted in the concept "08D075000", of the general data annex. Name, denomination or trade name of the resident abroad 08120000000000 (specify). 08120001000000 Total. Part II Data to provide Date of celebration of the contract that gave rise to the operation Date of celebration of the most recent addendum to the contract origin Type of operation contracted, debt or capital Amount contracted Part III Data to provide Fiscal effect that it had in the exercise income (deduction) Amount of the fiscal effect that it had in the exercise Type of currency Value agreed on the underlying Part IV Data to provide Type of underlying In case that in the column "type of underlying", there has selected any of the concepts from the list" specify concept Indicate if before the expiration of the term you did: In case that you have liquidated through celebration of a contrary operation, indicate the reasons Part V Data to provide Indicate the amount of income accumulable or (deduction authorized) generated % of retention on the gain Validity of the Validity at

Friday, February 2, 2024 OFFICIAL GAZETTE 609 Part VI Data to provide Indicate if you obtained benefit from the treaties to avoid double taxation (yes or no) Indicate if it was contracted with a related party (yes or no) Annex no. 13 consists of 10 columns and is divided into three parts. Part I Index Concept Data to provide 13- Permanent investments in subsidiaries, associates and affiliates residents abroad and in Mexico by the exercise ended december 31, 2023 (figures in pesos) Tax identification number Country of fiscal residence of the entity Note: Only capture the information of this annex when "Si" has been noted in the concept 08D076000, of the general data annex. Name, denomination or trade name of the foreign subsidiary, associate or affiliate 08130000000000 (specify). 08130001000000 Total. Name, denomination or trade name of the subsidiary, associate or affiliate in Mexico 08130002000000 (specify). 08130003000000 Total. Part II Data to provide Percentage of participation in the capital of the entity Amount of the investment Amount of the profits (losses) of previous exercises in the percentage of participation Payment method (fund transfer, capitalization of credits or debts, etc.) Amount of the profit (loss) of the exercise in the percentage of participation Part III Data to provide Value of the investment Date on which the contribution of capital was made in your subsidiary

610 OFFICIAL GAZETTE Friday, February 2, 2024 Annex no. 14 consists of 7 columns and is divided into two parts Part I Index Concept Data to provide 14- Reconciliation between income according to comprehensive income statement and the accumulable for purposes of income tax and the total of acts or activities for purposes of value added tax by the exercise ended december 31, 2023 (figures in pesos) 2023 2022 08140000000000 Total of sales or net income. Plus: 08140001000000 Total of interest in favor. 08140002000000 Exchange gain. 08140003000000 Effect of reexpression of exchange gain. 08140004000000 Result by favorable monetary position. 08140005000000 Effect of reexpression of the result by favorable monetary position. 08140006000000 Other financial concepts in favor. 08140007000000 Effect of reexpression of other financial concepts in favor. 08140008000000 Changes in fair value of financial assets and liabilities in favor. 08140009000000 Effect of reexpression of changes in fair value of financial assets and liabilities in favor. 08140010000000 Total of financial products. 08140011000000 Integral result of capitalizable financing. 08140012000000 Net gain from participation in the results of unconsolidated subsidiaries and associates. 08140013000000 Income from discontinued operations. 08140014000000 Favorable result from conversion of foreign operations. 08140015000000 Unrealized favorable result in and/or on financial instruments. 08140016000000 Favorable valuation of cash flow hedges and/or financial instruments. 08140017000000 Favorable participation of other integral results of associates. 08140018000000 Deferred tax creditor. 08140019000000 Others. 08140020000000 Total of other concepts in favor. 08140021000000 Total of sales or net income reported in the Statement of Comprehensive Income. Less: 08140022000000 Participation method in subsidiaries, associates, etc. 08140023000000 Effect of reexpression of exchange gain. 08140024000000 Result by favorable monetary position. 08140025000000 Effect of reexpression of the result by favorable monetary position. 08140026000000 Effect of reexpression of other financial concepts in favor. 08140027000000 Effect of reexpression of sales or gross income inherent to the activity. 08140028000000 Effect of reexpression of changes in fair value of financial assets and liabilities in favor. 08140029000000 Others. 08140030000000 Total.

Friday, February 2, 2024 OFFICIAL GAZETTE 611 Plus: 08140031000000 Accumulable annual inflation adjustment. 08140032000000 Customer advances. 08140033000000 Income from dividends from abroad. 08140034000000 Fiscal gain on disposal of fixed assets. 08140035000000 Fiscal gain on disposal of land. 08140036000000 Fiscal gain on disposal of shares or partnership interests and/or intangibles. 08140037000000 Fiscal gain on disposal of securities. 08140038000000 Gain realized in merger or spin-off of companies. 08140039000000 Gain from reduction of equity or liquidation of commercial companies resident abroad. 08140040000000 Returns, discounts or rebates on sales or national income. 08140041000000 Returns, discounts or rebates on sales or income abroad. 08140042000000 Amounts received in cash, in national or foreign currency for loans, contributions for future increases in equity or equity increases greater than $600,000.00. 08140043000000 Transfer pricing adjustment. 08140044000000 Others. 08140045000000 Total. Less: 08140046000000 Customer advances from previous exercises. 08140047000000 Accounting gain on disposal of fixed assets. 08140048000000 Accounting gain on disposal of land. 08140049000000 Accounting gain on disposal of shares or partnership interests and/or intangibles. 08140050000000 Accounting gain on disposal of securities. 08140051000000 Accounting gain in merger or spin-off of companies. 08140052000000 Income from dividends or profits received from other legal entities resident in Mexico. 08140053000000 Deferred tax creditor. 08140054000000 Others. 08140055000000 Total. 08140056000000 Accumulable income for income tax. Plus: 08140057000000 Sales or income from previous exercises collected in the exercise. 08140058000000 Fiscal cost for disposal of fixed assets. 08140059000000 Fiscal cost for disposal of land. 08140060000000 Others. 08140061000000 Total. Less: 08140062000000 Accumulable annual inflation adjustment. 08140063000000 Fiscal gain on disposal of shares or partnership interests. 08140064000000 Fiscal gain on disposal of securities. 08140065000000 Gain realized in merger or spin-off of companies. 08140066000000 Gain from reduction of equity or liquidation of commercial companies resident abroad. 08140067000000 Fiscal loss on disposal of fixed assets. 08140068000000 Fiscal loss on disposal of land. 08140069000000 Exchange gain.

612 OFFICIAL GAZETTE Friday, February 2, 2024 08140070000000 Sales or income not collected in the exercise. 08140071000000 Income from dividends from abroad. 08140072000000 Interest that generated VAT and that is in reserve of equity. 08140073000000 Others. 08140074000000 Total. 08140075000000 Total of the value of acts or activities for purposes of value added tax. Part II Data to provide Percentage in relation to the total of the current updated year (fiscal exercise) Percentage in relation to the total of the current updated year (previous fiscal exercise) Variation in pesos with respect to the previous fiscal exercise Percentage of variation in pesos with respect to the previous fiscal exercise Explain variation Annex no. 15 consists of 17 columns and is divided into four parts. Part I Index Concept Data to provide 15- Operations with related parties by the exercise ended december 31, 2023 (figures in pesos) Tax identification number or RFC Type of operation Note: Only capture the information of this annex when "Si" has been noted in the concept 08D032000, of the general data annex. Income tax Denomination or trade name of the related party Accumulable income 08150000000000 (specify). 08150001000000 Total of accumulative income. Authorized deductions 08150002000000 (specify). 08150003000000 Total of authorized deductions. Part II Data to provide In case that in the column Type of operation, you have selected any of the concepts of Other income or Other payments, specify concept Country of residence Value of the operation and/or investment for tax purposes (even with value zero) Transfer pricing method applied The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the section denominated additional information that unique and valuable contributions are treated

Friday, February 2, 2024 OFFICIAL GAZETTE 613 Part III Data to provide The operation is agreed as with independent parties in comparable operations (yes or no) Amount of fiscal adjustment of the taxpayer so that the operation is considered agreed as with independent parties in comparable operations The values of acts or activities for VAT were modified, or well, of the VAT creditable (deductions) as a consequence of a transfer pricing adjustment (Rule 3.9.1.2., Section B of the RMF 2023) (yes or no) Indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) Amount modified Part IV Data to provide There was withholding and payment of ISR by this operation ISR rate withheld Index Concept Data to provide 16- Taxpayer information on their operations with related parties by the exercise ended december 31, 2023 (figures in pesos) Note: Only capture the information of this annex when "Si" has been noted in the concept 08D032000, of the general data annex. Business knowledge general information Which is (are) the predominant activity(ies) of the taxpayer: 08160000000000 Distribution. 08160001000000 Manufacturing. 08160002000000 Maquiladora. 08160003000000 Granting of temporary use or enjoyment of goods. 08160004000000 Services. 08160005000000 Others (specify). 08160006000000 The taxpayer is the owner of the assets that uses to carry out its predominant activity which are registered in its accounting. 08160007000000 The taxpayer owns or uses intangible assets which are registered in its accounting. Specify the five main intangible assets that the taxpayer uses (see appendix VIII) that are registered in its accounting.

614 OFFICIAL GAZETTE Friday, February 2, 2024 08160008000000 Field 1. 08160009000000 Field 2. 08160010000000 Field 3. 08160011000000 Field 4. 08160012000000 Field 5. 08160013000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which the use or enjoyment is granted (see appendix VIII). 08160014000000 Field 1. 08160015000000 Field 2. 08160016000000 Field 3. 08160017000000 Field 4. 08160018000000 Field 5. 08160019000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is the owner and that it has registered in its accounting (see appendix VIII). 08160020000000 Field 1. 08160021000000 Field 2. 08160022000000 Field 3. 08160023000000 Field 4. 08160024000000 Field 5. 08160025000000 Value of the intangible asset that it has registered in its accounting. 08160026000000 The taxpayer obtained an advance pricing agreement (apa) applicable to the fiscal exercise. 08160027000000 Number of office. 08160028000000 Date of the office. 08160029000000 Indicate if an advance pricing agreement (apa) applicable to the fiscal exercise is in process. 08160030000000 Date of presentation of the promotion. 08160031000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties. 08160032000000 Number of office. 08160033000000 Date of the office. 08160034000000 It deducted in the exercise initial inventories coming from operations with related parties effectuated in previous exercises. 08160035000000 It deducted in the exercise depreciations or amortizations coming from operations with related parties effectuated in previous exercises. 08160036000000 The taxpayer has the supporting documentation for the effects of article 76, paragraph IX of the LISR (study(ies) of transfer pricing). 08160037000000 The taxpayer presented its informative declaration for its operations with related parties (for the effects of article 76, paragraph X of the LISR). 08160038000000 Date of presentation (last presented). 08160039000000 The taxpayer has documentary evidence that demonstrates having complied for the effects of article 76, paragraph XII of the LISR for its operations with related parties:

Friday, February 2, 2024 OFFICIAL GAZETTE 615 RFC of the persons who elaborated the information and documentation that demonstrates the compliance for the effects of article 76, paragraphs IX and XII of the LISR, or well, that advised in its formulation Elaborators 08160040000000 RFC or tax identification number 1. 08160041000000 RFC or tax identification number 2. 08160042000000 RFC or tax identification number 3. Advisors 08160043000000 RFC or tax identification number 1. 08160044000000 RFC or tax identification number 2. 08160045000000 RFC or tax identification number 3. RFC of the persons who advised tax-wise in terms of Title VI of the CFF Tax advisors 08160046000000 RFC or tax identification number 1. 08160047000000 RFC or tax identification number 2. 08160048000000 RFC or tax identification number 3. Obligations in matters of transfer pricing 08160049000000 The figures reported in the informative declaration of operations with related parties are coincident with those manifested in the transfer pricing studies (supporting documentation) (for the effects of article 76, paragraphs IX and X of the LISR). 08160050000000 In case of discrepancy, specify: 08160051000000 The figures reported in the informative declaration (for the effects of article 76, paragraph X of the LISR) are coincident with those manifested in annex 15 of the determination, both referring to operations with related parties. 08160052000000 In case of discrepancy, specify: 08160053000000 The figures reported for operations with related parties in the documentary evidence that demonstrates having complied for the effects of article 76, paragraph XII of the LISR are coincident with those manifested in annex 15 of the determination. 08160054000000 In case of discrepancy, specify: 08160055000000 In some of the transactions analyzed in the diverse transfer pricing documentation of the taxpayer, it was chosen as the examined party the related party resident abroad. 08160056000000 Indicate the transactions carried out. 08160057000000 Amount of the transactions.

616 OFFICIAL GAZETTE Friday, February 2, 2024 08160058000000 The taxpayer has in its possession all the information financial and fiscal of the related party resident in the foreign country that is necessary to corroborate the analysis and the conclusions of the transfer pricing documentation in which said related party was chosen as the part to be examined. Transfer pricing adjustments 08160059000000 It made any adjustment in matters of transfer pricing so that the prices, amounts of considerations or profit margins of the operations celebrated with related parties are considered as agreed as they would be with or between independent parties in comparable operations. Note: in case that in annex 15 information is presented in the column Amount of fiscal adjustment of the taxpayer so that the operation is considered agreed as with independent parties in comparable operations answer the following (non-accounting fiscal effects): 08160060000000 The amount of the increase to accumulative income for purposes of the LISR. 08160061000000 The amount of the increase to the deductions authorized for purposes of the LISR, even by decreasing income. 08160062000000 The amount decreased in the authorized deductions for purposes of the LISR. 08160063000000 Amount increased in the declarations presented by the fiscal exercise for taxes withheld by payments to abroad, as a consequence of adjustments of transfer pricing. 08160064000000 Amount decreased in the declarations presented by the fiscal exercise for creditable VAT, as a consequence of adjustments of transfer pricing. 08160065000000 There is supporting documentation that supports the real adjustments made. 08160066000000 It modified the values of acts or activities for IEPS or well, of the creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023). 08160067000000 Indicate modified amount of acts or activities (RMF). 08160068000000 Indicate modified amount of creditable IEPS (RMF). 08160069000000 It complied with the requirements established in the RMF in force to consider deductible a transfer pricing adjustment that increased its deductions. 08160070000000 In the case of voluntary adjustments it presented notice for the modification of the authorized deductions indicated in the RMF. Interest with related parties considered as dividends 08160071000000 The taxpayer considered accrued interest as dividends according to what is provided by the article 11, paragraph II the LISR. 08160072000000 Amount of the interests considered as dividends.

Friday, February 2, 2024 OFFICIAL GAZETTE 617 Cost of sales with related parties: 08160073000000 Analyzed the cost of sales corresponding to alienations to related parties (for the purposes of articles 180, fractions I, II and III and 42, second paragraph of the LISR). If affirmative, indicate the cost of sales determined (for the purposes of articles 180, fractions I, II and III of the LISR) and the option selected. 08160074000000 Article 180, fraction I of the LISR. 08160075000000 Article 180, fraction II of the LISR. 08160076000000 Article 180, fraction III of the LISR. 08160077000000 Cost of sales with related parties deducted without the application of I of article 180, fractions I, II and III of the LISR). Deductible and non-deductible expenses 08160078000000 Deducted expenses with related parties for the purposes of article 28, fraction XXIII, third and antepenultimate paragraphs of the LISR. Note: in case of affirmative response to the previous index, indicate in the annex called additional information with what documentation you have to prove that your deductions are not structured agreements or hybrid mechanisms. 08160079000000 Indicate the amount of the deduction made. 08160080000000 Considered as non-deductible expenses with related parties for the purposes of article 28, fraction XXIII of the LISR. 08160081000000 Indicate the amount of the expense considered as non deductible. 08160082000000 Deducted expenses with related parties for the purposes of article 28, fraction XXIX, second paragraph of the LISR. 08160083000000 Indicate the amount of the deduction made. 08160084000000 Considered as non-deductible expenses with related parties for the purposes of article 28, fraction XXIX, first paragraph of the LISR. 08160085000000 Indicate the amount of the expense considered as non deductible. 08160086000000 Considered as non-deductible interest for the purposes of article 28, fraction XXXII of the LISR. Expenses for reimbursements (at cost) 08160087000000 Deducted expenses with related parties for reimbursements at cost. In case of affirmative. 08160088000000 Has all supporting documentation, on the one hand, from its related party and, on the other hand, with the documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost.

618 OFFICIAL GAZETTE Friday, February 2, 2024 Prorated expenses 08160089000000 Deducted expenses with related parties incurred in foreign countries on a pro-rata basis. 08160090000000 Indicate the amount of the deduction of expenses incurred in foreign countries on a pro-rata basis. 08160091000000 Quantify the benefit received or expected to be received from the pro-rata expense. 08160092000000 Complied with what is stated in rule 3.3.1.27. of the GRF for 2023. Gains and/or losses from the alienation of shares 08160093000000 Obtained gain and/or fiscal loss when carrying out an operation of alienation of shares with and among related parties. Note: in case of affirmative, indicate in the annex called additional information the business reason to alienate the shares. 08160094000000 Indicate the value of the alienation price of the alienated share package. 08160095000000 Indicate the proven acquisition cost of the alienated share package. 08160096000000 Name of the issuer. 08160097000000 RFC or TAX id of the issuer. 08160098000000 Indicate the equity capital of the issuer. 08160099000000 Name of the acquirer. 08160100000000 RFC or TAX id of the acquirer. 08160101000000 Submitted to the tax authorities the study on the determination of the sale price of the shares in the terms of articles 179 and 180 of the LISR with the elements contained in subsection e) of fraction I of article 179 of the LISR (second paragraph of subsection b) which in turn corresponds to the fourth paragraph of fraction XVII of article 28 of the LISR). 08160102000000 Date of submission to the tax authorities of the study on the determination of the sale price of the shares. 08160103000000 Tax authority in which it was submitted. 08160104000000 Mention the business reason to alienate the shares. 08160105000000 Mention if you carried out the valuation of the alienation effectuated. 08160106000000 The taxpayer has the supporting documentation of the valuation of the alienation effectuated. In case of affirmative response to the previous index, indicate RFC and name of the appraiser: 08160107000000 Name of the expert. 08160108000000 RFC.

Friday, February 2, 2024 OFFICIAL GAZETTE 619 Financial derivative operations with related parties 08160109000000 Accumulated income from operations financial derivatives. 08160110000000 Indicate the amount of the corresponding accumulation. 08160111000000 Carried out deductions related to operations financial derivatives. 08160112000000 Indicate the amount of the corresponding deduction. 08160113000000 Obtained losses in financial derivative operations with related parties for the purposes of article 28, fraction XIX of the LISR. 08160114000000 Indicate the corresponding amount. 08160115000000 Made payments of initial amounts for the right to acquire or sell, goods, currencies, shares or other securities that did not trade on markets recognized for the purposes of article 28, fraction XXIV of the LISR. 08160116000000 Indicate the corresponding amount. Insufficient capitalization: 08160117000000 Determined non-deductible interest for the purposes of article 28, fraction XXVII of the LISR. 08160118000000 Average annual balance of all debts of the taxpayer that accrued interest payable, determined for the purposes of article 28, fraction XXVII of the LISR. 08160119000000 Equity capital at the beginning of the year determined for the purposes of article 28, fraction XXVII of the LISR. 08160120000000 Equity capital at the end of the year determined for the purposes of article 28, fraction XXVII of the LISR. 08160121000000 Average equity capital. 08160122000000 Average equity capital divided by three. 08160123000000 Average annual balance of taxpayer debts incurred with related parties resident in the foreign country, determined for the purposes of article 28, fraction XXVII of the LISR. 08160124000000 Non-deductible interest determined for the purposes of article 28, fraction XXVII of the LISR. 08160125000000 Opted to consider as equity capital of the year the initial and final balances of the year of its capital contribution accounts, net fiscal profit and reinvested net fiscal profit. Corresponding adjustments 08160126000000 Carried out during the fiscal year (in the own fiscal year subject to review or for purposes of fiscal years prior) any adjustment in the matter of transfer pricing as a consequence of applying what is stated in the transfer pricing documentation of any related party resident in the foreign country. 08160127000000 In case of affirmative, indicate the amount of the same. 08160128000000 The adjusted fiscal year (1). 08160129000000 The adjusted fiscal year (2). 08160130000000 The adjusted fiscal year (3).

620 OFFICIAL GAZETTE Friday, February 2, 2024 08160131000000 Carried out corresponding adjustments in the matter of transfer pricing during the fiscal year (in the own fiscal year subject to review or for purposes of fiscal years prior) without complying with what is established in article 184 of the LISR. 08160132000000 In case of affirmative, indicate the amount of the same. 08160133000000 The adjusted fiscal year (1). 08160134000000 The adjusted fiscal year (2). 08160135000000 The adjusted fiscal year (3). 08160136000000 Carried out corresponding adjustments in the matter of transfer pricing during the fiscal year (in the own fiscal year subject to review or for purposes of fiscal years prior) as a consequence of operations with related parties resident in countries with which Mexico has not celebrated international treaties in the matter of tax and carried out by the authorities of said countries. 08160137000000 In case of affirmative, indicate the amount of the same. 08160138000000 The adjusted fiscal year (1). 08160139000000 The adjusted fiscal year (2). 08160140000000 The adjusted fiscal year (3). Article 76-A of the LISR (2023) 08160141000000 Is obliged to present the informational declaration provided for in fraction I (master of related parties). 08160142000000 Is obliged to present the informational declaration provided for in fraction II (local of related parties). 08160143000000 Is obliged to present the informational declaration provided for in fraction III (country by country). In case of affirmative in this last case specify the obligation assumption: 08160144000000 By being a multinational controlling legal person (fraction III, subsection a). 08160145000000 By being designated (fraction III, subsection b). Do you have knowledge if the multinational controlling legal person to which your company belongs, is obliged to present directly or through any designated, the following informational declarations of related parties: 08160146000000 Obligation to present the master declaration. 08160147000000 Obligation to present the country by country declaration. Annual informational declarations of related parties of 2022 presented in 2023 (article 76-A of the LISR) 08160148000000 Presented on time and in due form the informational declaration master of related parties of the multinational business group of 2022. 08160149000000 Date of presentation (last presented). 08160150000000 Presented on time and in due form the informational declaration local of related parties of 2022. 08160151000000 Date of preparation of the information and transfer pricing documentation associated with the declaration.

Friday, February 2, 2024 OFFICIAL GAZETTE 621 08160152000000 Date of presentation (last presented). 08160153000000 Presented on time and in due form the informational declaration country by country of the multinational business group of 2022. 08160154000000 Date of presentation (last presented). Operational financial information without the modifications to bulletin B-3 comprehensive income statement for 2013 of the standards of financial information (applicable exercise 2023) 08160155000000 Applied the method of transactional margins of operating profit based on its information financial global and/or segmented, without considering the modifications to bulletin B-3 Comprehensive Income Statement for 2013 of the Financial Reporting Standards (applicable exercise 2023). In case of affirmative response to the previous answer, you must present the following information: 08160156000000 Total sales or net income. Less non-operating concepts: 08160157000000 Gain on sale of fixed assets. 08160158000000 Recovery of accounts. 08160159000000 Dividends. 08160160000000 Gain on alienation of shares. 08160161000000 Services. 08160162000000 Commissions. 08160163000000 Others. 08160164000000 Sum. Equal: 08160165000000 Total of own operational sales or net income. 08160166000000 Cost of sales. 08160167000000 Operating expenses. Less non-operating concepts: 08160168000000 Other non-operating expenses. Equal: 08160169000000 Operating expenses without other non-operating expenses. 08160170000000 Operating profit without the modifications to bulletin B-3 Comprehensive Income Statement for 2013 of the Financial Reporting Standards (applicable exercise 2023). Decree of fiscal incentives northern border region 08160171000000 Carried out operations with taxpayers who are in the northern border region. 08160172000000 Amount of accumulative income with related parties generated within the municipalities of the northern border region. 08160173000000 Amount of accumulative income with related parties that are within the municipalities of the northern border region. 08160174000000 Amount of deductions with related parties generated within the municipalities of the border region north.

622 OFFICIAL GAZETTE Friday, February 2, 2024 08160175000000 Amount of deductions with related parties that are within the municipalities of the border region north. 08160176000000 Presented the informational declaration for your operations with related parties resident in the foreign country (for the purposes of article 76, fraction X of the LISR, annex 9 of the DIM) including the operations with related parties resident in national territory as contemplated by the tax procedure 5/DEC-12. Non-binding criteria 08160177000000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria in the matter of transfer pricing of the fiscal and customs provisions. 08160178000000 Specify the number(s) of criterion(ies). Maquiladoras 08160179000000 Carried out maquila operations with a party related resident in the foreign country. In case of affirmative response to the previous answer, you must present the following information: 08160180000000 Indicate if you celebrated maquila operations in accordance with what is established in article 181 of the LISR with a related party resident in the foreign country. 08160181000000 Indicate if it is a company under the shelter program. 08160182000000 If the company acted under the shelter program, there is documentary evidence demonstrating having complied with what is provided by article 183, second and fourth paragraphs of the LISR. 08160183000000 The taxpayer presented its informational declaration of manufacturing, maquiladora and export service companies (DIEMSE) (articles 182 and 183 of the LISR). 08160184000000 Date of presentation (last presented). Indicate which paragraph of article 182 of the LISR you opted for in the exercise 08160185000000 First (SAFE HARBOUR). 08160186000000 Antepenultimate advance pricing agreement (APA). Value of fixed assets and inventories owned by residents in the foreign country value of inventories of raw materials, semi-finished and finished products 08160187000000 Initial balance of January in dollars. 08160188000000 Initial balance of January in pesos. 08160189000000 Final balance of January in dollars or its equivalent. 08160190000000 Final balance of January in pesos.

Friday, February 2, 2024 OFFICIAL GAZETTE 623 08160191000000 Average balance of January in pesos. 08160192000000 Final balance of February in dollars or its equivalent. 08160193000000 Final balance of February in pesos. 08160194000000 Average balance of February in pesos. 08160195000000 Final balance of March in dollars or its equivalent. 08160196000000 Final balance of March in pesos. 08160197000000 Average balance of March in pesos. 08160198000000 Final balance of April in dollars or its equivalent. 08160199000000 Final balance of April in pesos. 08160200000000 Average balance of April in pesos. 08160201000000 Final balance of May in dollars or its equivalent. 08160202000000 Final balance of May in pesos. 08160203000000 Average balance of May in pesos. 08160204000000 Final balance of June in dollars or its equivalent. 08160205000000 Final balance of June in pesos. 08160206000000 Average balance of June in pesos. 08160207000000 Final balance of July in dollars or its equivalent. 08160208000000 Final balance of July in pesos. 08160209000000 Average balance of July in pesos. 08160210000000 Final balance of August in dollars or its equivalent. 08160211000000 Final balance of August in pesos. 08160212000000 Average balance of August in pesos. 08160213000000 Final balance of September in dollars or its equivalent. 08160214000000 Final balance of September in pesos. 08160215000000 Average balance of September in pesos. 08160216000000 Final balance of October in dollars or its equivalent. 08160217000000 Final balance of October in pesos. 08160218000000 Average balance of October in pesos. 08160219000000 Final balance of November in dollars or its equivalent. 08160220000000 Final balance of November in pesos. 08160221000000 Average balance of November in pesos. 08160222000000 Final balance of December in dollars or its equivalent. 08160223000000 Final balance of December in pesos. 08160224000000 Average balance of December in pesos. 08160225000000 Average annual balance in pesos. Value of fixed assets pending to be deducted 08160226000000 Original amount of the investment for the resident in the foreign country in dollars or its equivalent in another foreign currency. 08160227000000 Original amount of the investment for the resident in the foreign country pesos. 08160228000000 Accumulated depreciation in dollars or its equivalent in another foreign currency. 08160229000000 Accumulated depreciation pesos. 08160230000000 Amount pending to be deducted in dollars or its equivalent in another foreign currency. 08160231000000 Amount pending to be deducted pesos.

624 OFFICIAL GAZETTE Friday, February 2, 2024 08160232000000 If the resident in the foreign country has a permanent establishment in the country, derived from the relations of a legal or economic nature that maintains with the taxpayer which carries out maquila operations, indicate the name of the resident in the foreign country that is considered to have a permanent establishment. 08160233000000 Indicate the tax identification number of the resident in the foreign country that is considered to have a permanent establishment. 08160234000000 Country of residence of the resident in the foreign country. 08160235000000 Income attributable to the permanent establishment in the country in the terms of article 2 of the LISR. 08160236000000 Value of other income derived from its productive activity related to its maquila operation (GRF in force). 08160237000000 Opted to apply the fiscal incentive consisting of an additional deduction calculated in accordance with article one of the Decree published in the DOF on December 26 of 2013. 08160238000000 Amount of the additional deduction. 08160239000000 Opted to apply what is provided by article two of the Decree published in the DOF on December 26 of 2013 Generic fiscal compliance for maquiladoras In case that the question was answered with "no" in the question corresponding to index 08160026000000, answer the following: 08160240000000 Accumulated amount of interest accrued in favor (article 18, fraction IX of the LISR). 08160241000000 Accumulated amount of exchange gain accrued in favor (article 18, fraction IX of the LISR). 08160242000000 Accumulated amount of annual inflation adjustment (article 18, fraction X of the LISR). 08160243000000 Amount deducted of interest accrued payable (article 25, fraction VII of the LISR). 08160244000000 Amount deducted of exchange loss accrued payable (article 25, fraction VII of the LISR). 08160245000000 Amount deducted of annual inflation adjustment (article 25, fraction VII of the LISR). Decree of fiscal incentives southern border region 08160246000000 Carried out operations with taxpayers who are in the southern border region. 08160247000000 Amount of accumulative income with related parties generated within the municipalities of the southern border region. 08160248000000 Amount of accumulative income with related parties that are within the municipalities of the southern border region. 08160249000000 Amount of deductions with related parties generated within the municipalities of the border region south. 08160250000000 Amount of deductions with related parties that are within the municipalities of the border region south.

Friday, February 2, 2024 OFFICIAL GAZETTE 625 08160251000000 Presented the informational declaration for your operations with related parties resident in the foreign country (for the purposes of article 76, fraction X of the LISR, annex 9 of the DIM) including the operations with related parties resident in national territory as contemplated by the tax procedure 5/DEC-12. Index Concept Data to provide 17- Informative Data for the exercise ended december 31, 2023 (amounts in pesos) Amount Informative Data of the taxpayer 08170000000000 Is authorized for notification by means of tax mailbox. Informative Data of the taxpayer as legal representative 08170001000000 Is a partner or shareholder of some taxpayers that represents 08170002000000 Number of entities in which it participates as legal representative. Indicate the five main RFCs of the legal person(s) in which it participates as legal representative: 08170003000000 RFC 1. 08170004000000 RFC 2. 08170005000000 RFC 3. 08170006000000 RFC 4. 08170007000000 RFC 5. 08170008000000 Is legal representative of a resident in the foreign country without permanent establishment in national territory. Indicate the five main names or trade names of the residents in the foreign country: 08170009000000 Name 1. 08170010000000 Name 2. 08170011000000 Name 3. 08170012000000 Name 4. 08170013000000 Name 5. Participation of workers in profits 08170014000000 PTU generated during the exercise. 08170015000000 PTU not collected in the previous exercise. 08170016000000 PTU paid in the exercise. 08170017000000 Taxable income base for PTU.

626 OFFICIAL GAZETTE Friday, February 2, 2024

Figures at the end of the fiscal year

Income Tax

08170018000000 Authorized deductions for income tax purposes. 08170019000000 Profit coefficient to be applied in the following fiscal year. 08170020000000 Income from dividends of persons resident in the country. 08170021000000 Income from dividends of persons resident abroad. 08170022000000 Income from distributed dividends that do not originate from CUFIN or reinvested CUFIN. 08170023000000 Accumulable income from gains derived from mergers. 08170024000000 Accumulable income from gains derived from spin-offs. 08170025000000 Accumulable income from gains derived from capital reductions of companies resident abroad in which the taxpayer is a partner or shareholder. 08170026000000 Accumulable income from gains derived from liquidation of companies resident abroad in which the taxpayer is a partner or shareholder. 08170027000000 Deductible loss derived from merger. 08170028000000 Deductible loss derived from spin-off. 08170029000000 Deductible loss derived from capital reduction. 08170030000000 Deductible loss derived from liquidation of companies. 08170031000000 Total accumulable income. 08170032000000 Total accumulable income obtained in the northern border region in the previous fiscal year. 08170033000000 CUFIN balance determined for the purposes of Article 77, fifth paragraph of the Income Tax Law (LISR). 08170034000000 Total amount of payments that are exempt income for the worker. 08170035000000 Amount deductible at 47% (payments that are exempt income for the worker). 08170036000000 Amount deductible at 53% (payments that are exempt income for the worker). 08170037000000 Dividends paid originating from CUFIN and CUFINRE. 08170038000000 Dividends paid not originating from CUFIN or CUFINRE.

Net Fiscal Profit Account fiscal years 2014 to 2023

08170039000000 Initial CUFIN balance updated. Plus: 08170040000000 Fiscal result of the fiscal year. Less: 08170041000000 Income Tax (for the purposes of Article 9, first paragraph of the LISR). 08170042000000 Non-deductible items, except provisions and reserves (for the purposes of Article 28, fractions VIII and IX of the LISR). 08170043000000 Workers' participation in company profits paid during the fiscal year (for the purposes of Article 9, fraction I of the LISR). 08170044000000 Effect of income tax paid abroad for dividend payments to the taxpayer under the Income Tax Law (for the purposes of Article 77, fourth paragraph of the LISR).

Friday, February 2, 2024 OFFICIAL GAZETTE 627

Equal: 08170045000000 Positive result. 08170046000000 Negative result (difference for the purposes of Article 77, fifth paragraph of the LISR). Plus: 08170047000000 Initial CUFIN balance updated. Plus: 08170048000000 Dividends received. Less: 08170049000000 Dividends paid. Other concepts specify: 08170050000000 (specify). 08170051000000 (specify). 08170052000000 (specify). 08170053000000 (specify). 08170054000000 (specify). 08170055000000 Total CUFIN balance at the end of the current fiscal year updated from fiscal years 2014 to 2023. 08170056000000 Net fiscal profit account balance - CUFIN northern border region of fiscal year 2023. 08170057000000 Net fiscal profit account balance - CUFIN southern border region of fiscal year 2023.

Net Fiscal Profit Account fiscal years 2001 to 2013

08170058000000 Initial CUFIN balance updated. Plus: 08170059000000 Dividends received. Less: 08170060000000 Dividends paid. Plus: 08170061000000 Inflation adjustment. Other concepts specify 08170062000000 (specify). 08170063000000 (specify). 08170064000000 (specify). 08170065000000 (specify). 08170066000000 (specify). 08170067000000 Total CUFIN balance at the end of the fiscal year updated from fiscal years 2001 to 2013.

Net Fiscal Profit Account fiscal years prior to 2000

08170068000000 Initial CUFIN balance updated. Plus: 08170069000000 Dividends received.

628 OFFICIAL GAZETTE Friday, February 2, 2024

Less: 08170070000000 Dividends paid. Plus: 08170071000000 Inflation adjustment. 08170072000000 Total CUFIN balance at the end of the fiscal year updated from fiscal years prior to 2000.

Reinvested Net Fiscal Profit Account

08170073000000 Initial CUFINRE balance updated. 08170074000000 Dividends paid. Plus: 08170075000000 Inflation adjustment. Other concepts specify 08170076000000 (specify). 08170077000000 (specify). 08170078000000 (specify). 08170079000000 (specify). 08170080000000 (specify). 08170081000000 Total CUFINRE balance at the end of the fiscal year updated.

Updated Balances (Income Tax) at the end of the fiscal year of: 08170082000000 Net fiscal profit account. 08170083000000 Reinvested net fiscal profit account. 08170084000000 Net fiscal profit account for investment in renewable energy. 08170085000000 Capital contribution account. 08170086000000 Tax on assets to be recovered from 10 previous years. 08170087000000 Fiscal losses from previous years.

Foreign Trade

08170088000000 Declared customs value of definitive imports. 08170089000000 Declared customs value of definitive exports.

Value Added Tax

08170090000000 VAT paid at customs during the fiscal year. 08170091000000 VAT assessed on importation of acquired intangible goods. 08170092000000 VAT assessed on importation of the use or enjoyment of intangible goods. 08170093000000 VAT assessed on importation of services. 08170094000000 Creditable VAT for interest. 08170095000000 VAT credited for the importation of acquired intangible goods.

Friday, February 2, 2024 OFFICIAL GAZETTE 629

08170096000000 VAT credited for the importation of the use or enjoyment of intangible goods. 08170097000000 VAT credited for the importation of services. 08170098000000 Value of acts or activities taxed at the 8% rate. 08170099000000 Total VAT on acts or activities paid at the 8% rate. 08170100000000 Value of acts or activities not subject to tax. 08170101000000 Value of acts or activities exempt from tax.

Special Tax on Production and Services

08170102000000 IEPS paid at customs during the fiscal year. 08170103000000 Number of cigarettes sold during the fiscal year. 08170104000000 Number of cigarettes imported during the fiscal year. 08170105000000 Quantity of liters purchased of gasoline less than 91 octane during the fiscal year. 08170106000000 Quantity of liters purchased of gasoline greater than or equal to 91 octane during the fiscal year. 08170107000000 Quantity of liters purchased of Diesel during the fiscal year. 08170108000000 During the fiscal year, did you make final sales to the general public in national territory of gasoline and/or diesel. If the answer is yes to the previous index, you must report information in the following lines: 08170109000000 Quantity of liters sold of gasoline less than 91 octane during the fiscal year. 08170110000000 Quantity of liters sold of gasoline greater than or equal to 91 octane during the fiscal year. 08170111000000 Quantity of liters sold of diesel during the fiscal year. 08170112000000 Biodiesel and its mixtures for the purposes of Article 16, Section A, fraction I of the 2023 Fiscal Coordination Law (LIF). 08170113000000 Biodiesel and its mixtures for the purposes of Article 16, Section A, fraction IV of the 2023 Fiscal Coordination Law (LIF).

Fiscal Stimuli Decree northern border region income tax

Exclusive Income of northern border region (articles two and three of the Decree)

08170114000000 Total income obtained by the taxpayer in the northern border region. Less: 08170115000000 Income from sale of intangible goods in the northern border region. Less: 08170116000000 Income corresponding to digital commerce in the northern border region. Less: 08170117000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law.

630 OFFICIAL GAZETTE Friday, February 2, 2024

Equal: 08170118000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods and those corresponding to digital commerce. Divided by: 08170119000000 Total income obtained by the taxpayer. Equal: 08170120000000 Proportion (expressed as a percentage) that the total income of the northern border region represents of the total income of the taxpayer obtained in the fiscal year.

Taxpayers who have their tax domicile outside the northern border region, but have a branch, agency or any other establishment within it (article five, first paragraph of the Decree)

08170121000000 Obtained income corresponding to the branch, agency or any other establishment located in the northern border region. If the answer is yes to the previous index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the northern border region. 08170122000000 Income corresponding to the branch, agency or any other establishment located in the northern border region. Less: 08170123000000 Income from sale of intangible goods in the northern border region. Less: 08170124000000 Income corresponding to digital commerce in the northern border region. Less: 08170125000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equal: 08170126000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods and those corresponding to digital commerce or supply of personnel. Divided by: 08170127000000 Total income obtained by the taxpayer. Equal: 08170128000000 Proportion (expressed as a percentage) that the income of the northern border region represents of the total income of the taxpayer obtained in the fiscal year.

Friday, February 2, 2024 OFFICIAL GAZETTE 631

Taxpayers who have their tax domicile in the northern border region, but have branches, agencies or any other establishment outside it (article five, second paragraph of the Decree)

08170129000000 Obtained income corresponding to the branch, agency or any other establishment located outside the northern border region. If the answer is yes to the previous index, you must fill in the indices of the following block, understanding that they refer to the tax domiciles located in the northern border region. 08170130000000 Income corresponding to the tax domicile located in the northern border region. Less: 08170131000000 Income from sale of intangible goods in the northern border region. Less: 08170132000000 Income corresponding to digital commerce in the northern border region. Less: 08170133000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equal: 08170134000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods and those corresponding to digital commerce or supply of personnel. Divided by: 08170135000000 Total income obtained by the taxpayer. Equal: 08170136000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the northern border region represents of the total income of the taxpayer obtained in the fiscal year.

Determination of applicable tax credit

08170137000000 Income Tax assessed in the fiscal year (concept "tax assessed in the fiscal year" of the annual declaration, section "determination of Income Tax"). 08170138000000 Total income of the northern border region. Divided by: 08170139000000 Total income of the taxpayer obtained in the fiscal year. Equal: 08170140000000 Proportion (expressed as a percentage) that the income of the northern border region represents. 08170141000000 Result obtained from the operation of multiplying the Income Tax assessed in the fiscal year index 08170137000000 by the proportion that the income of the northern border region represents index 08170140000000. 08170142000000 Applicable tax credit based on the previous index (first paragraph, article two of the Fiscal Stimuli Decree for the northern border region).

632 OFFICIAL GAZETTE Friday, February 2, 2024

Fiscal Stimuli Decree southern border region income tax

Exclusive Income of southern border region (articles two and three of the Decree)

08170143000000 Total income obtained by the taxpayer in the southern border region. Less: 08170144000000 Income from sale of intangible goods in the southern border region. Less: 08170145000000 Income corresponding to digital commerce in the southern border region. Less: 08170146000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equal: 08170147000000 Total income obtained by the taxpayer in the southern border region excluding sale of intangible goods and those corresponding to digital commerce. Divided by: 08170148000000 Total income obtained by the taxpayer. Equal: 08170149000000 Proportion (expressed as a percentage) that the total income of the southern border region represents of the total income of the taxpayer obtained in the fiscal year.

Taxpayers who have their tax domicile outside the southern border region, but have a branch, agency or any other establishment within it (article four, first paragraph of the Decree)

08170150000000 Obtained income corresponding to the branch, agency or any other establishment located in the southern border region. If the answer is yes to the previous index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the southern border region. 08170151000000 Income corresponding to the branch, agency or any other establishment located in the southern border region. Less: 08170152000000 Income from sale of intangible goods in the southern border region.

Friday, February 2, 2024 OFFICIAL GAZETTE 633

Less: 08170153000000 Income corresponding to digital commerce in the southern border region. Less: 08170154000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equal: 08170155000000 Total income obtained by the taxpayer in the southern border region excluding sale of intangible goods and those corresponding to digital commerce or supply of personnel. Divided by: 08170156000000 Total income obtained by the taxpayer. Equal: 08170157000000 Proportion (expressed as a percentage) that the income of the southern border region represents of the total income of the taxpayer obtained in the fiscal year.

Taxpayers who have their tax domicile in the southern border region, but have branches, agencies or any other establishment outside it (article four, third paragraph of the Decree)

08170158000000 Obtained income corresponding to the branch, agency or any other establishment located outside the southern border region. If the answer is yes to the previous index, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the southern border region. 08170159000000 Income corresponding to the tax domicile located in the southern border region. Less: 08170160000000 Income from sale of intangible goods in the southern border region. Less: 08170161000000 Income corresponding to digital commerce in the southern border region. Less: 08170162000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equal: 08170163000000 Total income obtained by the taxpayer in the southern border region excluding sale of intangible goods and those corresponding to digital commerce or supply of personnel. Divided by: 08170164000000 Total income obtained by the taxpayer. Equal: 08170165000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the southern border region represents of the total income of the taxpayer obtained in the fiscal year.

634 OFFICIAL GAZETTE Friday, February 2, 2024

Determination of applicable tax credit

08170166000000 Income Tax assessed in the fiscal year (concept "tax assessed in the fiscal year" of the annual declaration, section "determination of Income Tax"). 08170167000000 Total income of the southern border region. Divided by: 08170168000000 Total income of the taxpayer obtained in the fiscal year. Equal: 08170169000000 Proportion (expressed as a percentage) that the income of the southern border region represents. 08170170000000 Result obtained from the operation of multiplying the Income Tax assessed in the fiscal year index 0170166000000 by the proportion that the income of the southern border region represents index 08170169000000. 08170171000000 Applicable tax credit based on the previous index (first paragraph, article two of the Fiscal Stimuli Decree for the southern border region).

Alienation of Shares

08170172000000 Did you alienate shares. 08170173000000 Date of the operation. 08170174000000 Type of alienation. 08170175000000 Other (specify). 08170176000000 Name of the issuing company of the alienated shares. 08170177000000 Country of tax residence of the issuer. 08170178000000 RFC or ID. 08170179000000 Number of shares alienated. 08170180000000 Indicate if you obtained the benefit of treaties to avoid double taxation. 08170181000000 Sale price. 08170182000000 Fiscal cost of the shares. 08170183000000 Did you apply losses from alienation of shares. If the answer is yes, indicate: 0817018400000 If at the end of the fiscal year in question, the taxpayer has pending losses from alienation of shares to be applied. 08170185000000 Total amount of losses from alienation of shares at the end of the fiscal year. 08170186000000 Amount of the loss from alienation of shares determined. 08170187000000 Indicate if at the end of the fiscal year in question, the taxpayer has pending amounts to be credited for Income Tax paid abroad for the purposes of Article 5 of the Income Tax Law. If the answer is yes, indicate: 08170188000000 Pending amount to be credited. 08170189000000 Concept by which the income tax was paid abroad.

Friday, February 2, 2024 OFFICIAL GAZETTE 635

Annex No. 18 consists of 15 columns and is divided into four parts.

Part I Index Concept Data to be provided 18- Operations carried out with residents abroad for the fiscal year ended december 31, 2023 (figures in pesos) Tax identification number Type of operation Note: Information from this annex is only captured when "Yes" has been recorded in concept 08D077000, of the general data annex.

Income Tax

Name or Corporate Name Accumulable Income 08180000000000 (specify). 08180001000000 Total accumulable income.

Authorized Deductions 08180002000000 (specify). 08180003000000 Total authorized deductions.

Part II Data to be provided If in the Type of operation column, you selected any of the Other income or Other payments concepts, specify concept Country of residence Mexico has a broad information exchange agreement with the country in the column above (yes or no) Amount of the operation

Part III Data to be provided Indicate if it is a related party (yes or no) Did you withhold and pay for this operation (yes or no) ISR Rate for withholding determined by audit

Part IV Data to be provided ISR withheld paid Difference Did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no)

636 OFFICIAL GAZETTE Friday, February 2, 2024

Annex no. 19 consists of 8 columns and is divided into two parts.

Part I Index Concept Data to provide 19- Investments for the fiscal year ended december 31, 2023 (figures in pesos) Balance pending to deduct at the beginning of the fiscal year Plus: OMI of the acquisitions during the fiscal year Fixed assets 08190000000000 Buildings. 08190001000000 Buildings in progress. 08190002000000 Properties considered historical. 08190003000000 Railways. 08190004000000 Furniture and office equipment. 08190005000000 Airplanes. 08190006000000 Vessels. 08190007000000 Transport equipment: automobiles. 08190008000000 Transport equipment: automobiles with propulsion from rechargeable electric batteries and electric automobiles with internal combustion engine or powered by hydrogen. 08190009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion from rechargeable batteries. 08190010000000 Transport equipment (others). 08190011000000 Fixed feeding equipment for electric vehicles. 08190012000000 Computer equipment. 08190013000000 Dies, molds, matrices and tooling. 08190014000000 Telephone communications. 08190015000000 Satellite communications. 08190016000000 Land (acquisition cost). 08190017000000 Adaptation of facilities for people with disabilities. 08190018000000 Machinery and equipment for the generation of energy from renewable sources or from systems of efficient electricity cogeneration. 08190019000000 Machinery and equipment. 08190020000000 Oil pipelines, gas pipelines, terminals, and tanks of storage of hydrocarbons. 08190021000000 Investments made for exploration, recovery secondary and enhanced, and non-capitalizable maintenance (applicable to taxpayers of hydrocarbons). 08190022000000 Investments made for the development and exploitation of oil or natural gas fields (applicable to taxpayers of hydrocarbons). 08190023000000 Investments made in infrastructure of storage and transport (applicable to taxpayers of hydrocarbons). 08190024000000 Other fixed assets. 08190025000000 Sum fixed assets.

Friday, February 2, 2024 OFFICIAL GAZETTE 637 Deferred expenses and charges 08190026000000 Patents. 08190027000000 Registered trademarks. 08190028000000 Royalties. 08190029000000 Installation expenses. 08190030000000 Organization expenses. 08190031000000 Concessions. 08190032000000 Other deferred expenses and charges. 08190033000000 Sum deferred expenses and charges. Expenditures in pre-operational periods 08190034000000 (specify). 08190035000000 Sum pre-operational expenditures. 08190036000000 Total investments. Part II Data to provide Less: sales and/or write-offs in the fiscal year Less: deduction in the fiscal year Less: immediate deduction in the fiscal year Balance pending to deduct at the end of the fiscal year

Annex no. 20 consists of 14 columns and is divided into three parts.

Part I Index Concept Data to provide 20- Accounts and documents receivable and payable in national and foreign currency for the fiscal year ended december 31, 2023 (figures in pesos) Tax identification number Country of fiscal residence Note: Information from this annex is only captured when "Yes" has been recorded in the concept 08D078000, of the general data annex. Accounts receivable Name, denomination or trade name of the debtor 08200000000000 (specify). 08200001000000 Total accounts receivable. Accounts payable Name, denomination or trade name of the creditor 08200002000000 (specify). 08200003000000 Total accounts payable.

638 OFFICIAL GAZETTE Friday, February 2, 2024 Part II Data to provide Type of currency Age of the account receivable and payable (months) Balance in foreign currency Balance in national currency Indicate if the account comes from a merger, spin-off of companies or assignment of rights or obligations Part III Data to provide Most important concept that originated the balance In case that in the column "most important concept that originated the balance", any of the concepts of "other debtor" or "other creditors" were selected, specify concept: Indicate if it is a related party (yes or no) Generated interests (yes or no) Indicate if the account receivable or payable is covered by any financial derivative instrument (yes or no)

Annex no. 21 consists of 25 columns and is divided into six parts.

Part I Index Concept Data to provide 21- Loans for the fiscal year ended december 31, 2023 (figures in pesos Number of tax identification or RFC Balance outstanding of the loan december 31 of 2022 Note: Information from this annex is only captured when "Yes" has been recorded in the concept 08D079000, of the general data annex. Name, denomination or trade name of the resident in the foreign country Related parties 08210000000000 (specify). 08210001000000 Total related parties. Unrelated parties 08210002000000 (specify). 08210003000000 Total unrelated parties.

Friday, February 2, 2024 OFFICIAL GAZETTE 639 Name, denomination or trade name of the resident in Mexico Related parties 08210004000000 (specify). 08210005000000 Total related parties. Unrelated parties 08210006000000 (specify). 08210007000000 Total unrelated parties. Part II Data to provide Type of financing In case that in the column Type of financing you selected the concept Other, specify concept: Was beneficiary effective of the interests (yes or no) Number of registration of the creditor resident in the foreign country before the SAT valid during the fiscal year audited Country of residence for tax purposes Part III Data to provide Type of currency Currency conversion Date on which the Currency Conversion was performed Denomination of the interest rate Percentage of the interest rate Part IV Data to provide Total amount of the interests paid and/or accrued Rate of withholding of ISR ISR withheld in the fiscal year Validity of the loan of Validity of the loan at Part V Data to provide Balance outstanding at december 31 of 2023 Frequency of exigibility of the payment of interests In case that in the column "frequency of exigibility of the payment of interests" you selected the concept Other, specify concept: Guaranteed the loan (yes or no) Part VI Data to provide Total amount of the interests deducted in the fiscal year audited Destination of the capital borrowed Carried out placements in the foreign country (yes or no) Number of office of authorization of the CNBV of the public offering in the foreign country of securities issued in Mexico

640 OFFICIAL GAZETTE Friday, February 2, 2024

Annex no. 22 consists of 13 columns and is divided into two parts.

Part I Index Concept Data to provide 22- Integration of tax losses from previous fiscal years for the fiscal year ended december 31, 2023 (figures in pesos) 2023 2022 Note: Information from this annex is only captured when "Yes" has been recorded in the concept 08D037000, of the general data annex. 08220000000000 The applied loss comes entirely or partially from a spin-off. 08220001000000 Indicate the RFC of the spun-off company. 08220002000000 Indicate the amount applied in the fiscal year, coming from the spin-off. Note: in case of successive spin-offs, you must manifest through the annex called additional information of the audit report, the information corresponding to the previous indices. 08220003000000 Original amount of the tax loss. 08220004000000 INPC of the last month of the fiscal year in which the tax loss was generated. 08220005000000 INPC of the first month of the second half of the fiscal year in which the tax loss was generated. 08220006000000 Update factor of the period. 08220007000000 Tax loss updated for the fiscal year in which it was generated. 08220008000000 INPC of the last month of the first half of the fiscal year in which the tax loss is applied or updated. 08220009000000 INPC of the month in which the tax loss was last updated. 08220010000000 Update factor of the period. 08220011000000 Tax loss updated in the fiscal year in which it is applied or updated. Note: the concepts of indices 08220008000000 to 08220011000000 must be repeated to update the tax losses occurred from 2013 to 2022, or applied in the fiscal years from 2014 to 2023. 08220012000000 Amount of the decrease in the tax loss in the fiscal year: Note: the concept of index 08220012000000 must be repeated as many times as necessary to indicate the fiscal year in which the tax losses are amortized, recording the amount applied in the column to which corresponds the tax loss. 08220013000000 Amount of the tax loss pending to apply. Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 2014 2013

Friday, February 2, 2024 OFFICIAL GAZETTE 641

Annex no. 23 consists of 30 columns and is divided into seven parts.

Part I Index Concept Data to provide 23- Operations subject to preferential tax regimes for the fiscal year ended december 31, 2023 (figures in pesos) Number of tax identification Country of fiscal residence Note: Information from this annex is only captured when "Yes" has been recorded in the concept 08D339000, of the general data annex. Denomination or trade name Income 08230000000000 (specify). 08230001000000 Total income. Expenses 08230002000000 (specify). 08230003000000 Total expenses. Part II Data to provide Effective rate of the tax on income paid in the foreign country (less than 75% of what would be paid in Mexico) Type of currency of the country of fiscal residence Type of operation In case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept Part III Data to provide Amount total of the profits or tax losses in the shareholding Total of accumulable or taxable income in the fiscal year Direct participation or average daily participation of the taxpayer in the fiscal year (percentage): percentage Direct participation or average daily participation of the taxpayer in the fiscal year (percentage): amount Part IV Data to provide Contributions and refunds: total amount of the investments or contributions made during the fiscal year Contributions and refunds: total amount of capital refunds received during the fiscal year The accounting is available to the authority (yes or no) Has any interposed entity (yes or no)

642 OFFICIAL GAZETTE Friday, February 2, 2024 Part V Data to provide Data of the entity located in preferential tax regime: total of profits or tax losses of the fiscal year Data of the entity located in preferential tax regime: total of distributed profits in the fiscal year Data of the entity located in preferential tax regime: total amount of assets not related to the business activity Data of the entity located in preferential tax regime: total amount of assets related to the business activity Part VI Data to provide In the case of income generated in participation with other entities you have the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity performed by the entity in which you participate Operations with trust or with the entity or foreign legal figure transparent fiscally, indicate if the information is for the case of the income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure transparent fiscally, description of the object of the trust Trust or entity or foreign legal figure transparent fiscally: validity of Part VII Data to provide Trust or entity or foreign legal figure transparent fiscally: validity at Character with which you participate in the trust or in the entity or foreign legal figure transparent fiscally Indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid the double taxation Preferential rate by treaty Tax on income subject to REFIPRES Index Concept Data to provide 24- Reconciliation between the accounting result and tax for purposes of income tax determination of the proportional deduction of the average expense that by its operations it has had in the same fiscal year by the company resident in the foreign country that dedicated itself to international air or land transport, considering the central office and all its establishments article 26, fourth and fifth paragraphs LISR for the fiscal year ended december 31, 2023 (figures in pesos) Total 08240000000000 Profit before income tax of the central office and all its establishments.

Friday, February 2, 2024 OFFICIAL GAZETTE 643 Between: 08240001000000 Total of accounting income obtained in the fiscal year of the central office and all its establishments. 08240002000000 Quotient. Less: 08240003000000 Unit (1). Equal: 08240004000000 Applicable average expense factor. 08240005000000 Income attributable to the permanent establishment for purposes of income tax. By: 08240006000000 Applicable average expense factor. Equal: 08240007000000 Tax deduction of the proportional part of the average expense that by its operations it has had in the same fiscal year by the company resident in the foreign country that dedicated itself to international air or land transport, considering the central office and all its establishments.

Annex no. 25 consists of 15 columns and is divided into two parts.

Part I Index Concept Data to provide 25- Information on the value added tax of residents in the foreign country who provide international air transport services of people covered by tickets sold by another airline for the fiscal year ended december 31, 2023 (figures in pesos) January February March Value added tax (VAT) identified with the international air transport service of people covered by tickets sold by a different airline 08250000000000 Value of acts or activities at 25% taxed at the rate of 16%. 08250001000000 Value of acts or activities at 75% taxed at the rate of 0%. 08250002000000 Sum of the value of the acts or activities taxed. 08250003000000 Value of acts or activities for which you are not obliged to pay VAT. 08250004000000 Total of the value of the acts or activities corresponding to the international air transport service of people covered by tickets sold by a different airline. 08250005000000 Total VAT accrued corresponding to the international air transport service of people covered by tickets sold by a different airline. Part II Data to provide April May June July August September October November December Total

644 OFFICIAL GAZETTE Friday, February 2, 2024 Index Concept Data to provide 26- Data of the airline that sells the tickets that cover the service of international air transport of people for the fiscal year ended december 31, 2023 (figures in pesos) 08260000000000 Name, denomination or trade name. 08260001000000 RFC. Tax domicile: 08260002000000 Street, exterior and interior number: 08260003000000 Neighborhood: 08260004000000 Borough or municipality: 08260005000000 City or town: 08260006000000 Postal code: 08260007000000 State: 08260008000000 Telephone: 08260009000000 Email: 08260010000000 Amount billed in pesos excluding VAT. 08260011000000 Amount of VAT billed in pesos. 08260012000000 Amount charged in pesos excluding VAT. 08260013000000 Amount of VAT charged in pesos.

Annex no. 27 consists of 22 columns and is divided into five parts.

Part I Index Concept Data to provide 27- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the LISR) for the fiscal year ended december 31, 2023 (figures in pesos) Amount of the accumulable income of the previous fiscal year of each of the persons members of the group or of each related party Number of tax identification or RFC of each of the persons members of the group or of each related party Denomination or trade name 08270000000000 (specify). 08270001000000 Total. Part II Data to provide Amount of the accumulable income of the previous fiscal year of the taxpayer Total of accumulable income of the previous fiscal year of the taxpayer and of all the persons members of the group or of all the related parties Proportion of income Taxpayer's deduction limit Total of accrued interests that derive from debts (deductible amounts)

Friday, February 2, 2024 OFFICIAL GAZETTE 645 Part III Data to provide Net interests pending to deduct from previous fiscal years (applicable from the fiscal year 2021) Total of interest income accumulated Net interests Profit (loss) tax Total of accrued interests that derive from debts (deductible amounts) Part IV Data to provide Total amount deducted from fixed assets Total amount deducted from deferred expenses Total amount deducted from deferred charges Total amount deducted from expenditures made in pre-operational periods Part V Data to provide Adjusted tax profit Limit net interest Non-deductible interests It is located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no)

The questionnaires indicated below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation. Every question must be understood with respect to the fiscal year subject to review in those queries that do not apply to the taxpayer, as well as when in the opinion of the public accountant who answers the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, you can leave blank the row that corresponds, making the corresponding clarifications in the report on the review of the taxpayer's tax situation, since if you do not do so, the SAT will understand that the taxpayer had the obligation questioned and did not comply with it. Index Concept Data to provide Comments Fiscal diagnosis questionnaire (public accountant review) for the fiscal year ended december 31, 2023 Audit procedures applied for the review of financial statements 08280000000000 Performed the evaluation of the taxpayer's internal control. 08280001000000 In case of affirmative answer to the previous index, retains the evidence of the internal control evaluation in its work papers.

646 OFFICIAL GAZETTE Friday, February 2, 2024 08280002000000 Detected weaknesses or deviations related to the structure of the taxpayer's internal control with impact on its tax situation. Note: in case of affirmative answer, describe the irregularities in the report on the review of the tax situation. 08280003000000 As a consequence of the performance of its work, proposed financial adjustments that affected the tax situation of the taxpayer. 08280004000000 As a consequence of the performance of its work found differences in immaterial items that may have tax repercussions. 08280005000000 In case of affirmative answer to the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected by the date of sending of the tax audit report the following: 08280006000000 Items that the taxpayer incorrectly deducted in the income tax. 08280007000000 Income that the taxpayer omitted in the income tax. 08280008000000 Acts or activities that the taxpayer omitted in the value added tax. 08280009000000 Improper credits made against the income tax. 08280010000000 Improper credits made against the value added tax. In case of negative answer, explain the reasons in the report on the review of the taxpayer's tax situation. 08280011000000 In case of having detected in its audit any irregularity of those indicated in the indices 08280006000000 to 08280010000000, indicate if you revealed any qualification in the report on the review of the taxpayer's tax situation. 08280012000000 In case of having answered affirmatively in the index 08280004000000, revealed this circumstance in the report on the review of the taxpayer's tax situation." According to its audit tests, the scope of them and with the evidence it retains in its work papers, answer if you ensured that the taxpayer complied with the following: 08280013000000 The taxpayer received advice from an expert from the direction in tax matters. In case of affirmative answer, indicate: 08280014000000 Evaluated the competence, capacity and objectivity of the direction's expert in tax matters. 08280015000000 Obtained knowledge of the expert's work. 08280016000000 Evaluated the adequacy of the expert's work. 08280017000000 If the taxpayer obtained a written document.

Friday, February 2, 2024 OFFICIAL GAZETTE 647 Income Tax (ISR) Income (ISR) 08280018000000 In the event that the taxpayer has not complied with what is provided in indices 08D155000 to 08D194000 of the tax diagnosis, the corresponding corrections were proposed. 08280019000000 In the affirmative, the taxpayer filed supplementary declarations as a result of this review. Deductions (ISR) 08280020000000 In the event that the taxpayer has not complied with what is provided in indices 08D195000 to 08D238000 of the tax diagnosis, it was proposed that the corresponding items be made non-deductible. 08280021000000 In the affirmative, the taxpayer filed supplementary declarations as a result of this review. Multiple Informative Declaration 08280022000000 Verified the information contained in the annex information on payments and withholdings for ISR, VAT and IEPS (for the purposes of article nine, fraction X of the transitional provisions of the 2014 ISR Law). 08280023000000 Verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of article nine, fraction X of the transitional provisions of the 2014 ISR Law). 08280024000000 Verified the information contained in the annex information on residents abroad (for the purposes of article 76, fraction VI of the ISR Law). 08280025000000 Verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of article 178 of the ISR Law). 08280026000000 Verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, fraction XIII of the ISR Law). Other Obligations (ISR) 08280027000000 In the event that the taxpayer has not complied with what is provided in indices 08D354000 to 08D355000 of the tax diagnosis, it was proposed that the corresponding corrections be made. 08280028000000 In the affirmative, the taxpayer filed supplementary declarations as a result of this review.

648 OFFICIAL GAZETTE Friday, February 2, 2024 PREFERENTIAL TAX REGIMES 08280029000000 Verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax Acts or Activities (VAT) 08280030000000 In the event that the taxpayer has not complied with what is provided in indices 08D356000 to 08D361000 of the tax diagnosis, it was proposed that the corresponding corrections be made. 08280031000000 In the affirmative, the taxpayer filed supplementary declarations as a result of this review. Credit (VAT) The following VAT credit requirements were verified. 08280032000000 In the event that the taxpayer has not complied with what is provided in indices 08D362000 to 08D373000 of the tax diagnosis, it was proposed that corrections be made in the credit. 08280033000000 In the affirmative, the taxpayer filed supplementary declarations as a result of this review. Index Concept Data to provide Transfer Pricing Questionnaire (public accountant review) for the fiscal year ended December 31, 2023 According to your audit tests, the scope thereof, and the evidence you retain in your working papers, answer whether you ensured that the taxpayer complied with the following: Insufficient Capitalization (for the purposes of article 28, fraction XXVII of the ISR Law) 08290000000000 Verified whether the taxpayer complied with the provisions of article 28, fraction XXVII of the ISR Law. 08290001000000 Detected any non-compliance with the provisions of article 28, fraction XXVII of the ISR Law. 08290002000000 Amount of non-deductible interest due to insufficient capitalization. In case of considering fiscal accounts for the calculation, indicate the amount of: 08290003000000 Capital contribution accounts. 08290004000000 Net fiscal profit and reinvested net profit.

Friday, February 2, 2024 OFFICIAL GAZETTE 649 08290005000000 In the event that it was observed that the taxpayer's responses to indices 08160117000000 and/or 08160124000000 of annex 16 were incorrect and fiscal non-compliance was detected, a qualification was noted in the report on the review of the taxpayer's fiscal situation. 08290006000000 In addition to answering affirmatively to index 08290005000000, a qualification was noted in the opinion. Supporting Documentation for Transfer Pricing (transfer pricing study) for operations with related parties residing abroad (article 76, fraction IX of the ISR Law) 08290007000000 Verified that the taxpayer formally complied with this tax obligation. 08290008000000 In the event of the taxpayer's non-compliance, transactions with related parties that represented a cost or expense to them were considered deductible. 08290009000000 In the event of the taxpayer's non-compliance with this tax obligation, such circumstance was mentioned as a qualification in the report on the review of the taxpayer's fiscal situation. 08290010000000 In the event of the taxpayer's non-compliance, such circumstance was mentioned as a qualification in the opinion. Verified that the supporting documentation for transfer pricing, for operations with related parties (for the purposes of article 76, fraction IX, of the ISR Law), included the following: Note: the questions referred to in indices 08290011000000 to 08290028000000 will only be answered when "Yes" has been answered in index 08160036000000 of annex 16. 08290011000000 1) name, denomination or corporate name, address and tax residence, of the related persons with whom operations were carried out. 08290012000000 2) that all related parties were considered according to the definition contained for the purposes of article 179, fifth and sixth paragraphs of the ISR Law. 08290013000000 3) documentation demonstrating direct and indirect participation between related parties. 08290014000000 4) information regarding functions or activities for each type of operation evaluated. 08290015000000 5) information regarding assets used in each type of operation evaluated. 08290016000000 6) information regarding risks assumed in each type of operation evaluated. 08290017000000 7) information and documentation on operations with related parties and their amounts, for each related party and for each type of operation evaluated. 08290018000000 8) method applied in accordance with article 180 of the ISR Law for each type of operation evaluated. 08290019000000 9) information and documentation on comparable operations or companies for each type of operation evaluated. 08290020000000 10) it was identified in the accounting records that all operations with related parties residing abroad were properly recorded. 08290021000000 In the event that any of the points mentioned above have not been complied with, indicate whether such circumstance was mentioned in the report on the review of the taxpayer's fiscal situation.

650 OFFICIAL GAZETTE Friday, February 2, 2024 08290022000000 In the event that any of the points mentioned above have not been complied with, indicate whether such circumstance was mentioned in the opinion. 08290023000000 Verified that in the supporting documentation for transfer pricing it was concluded that the operations carried out with related parties by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations. 08290024000000 In the event of a negative conclusion, indicate whether any qualification was revealed in the report on the review of the taxpayer's fiscal situation. 08290025000000 In the event of a negative conclusion in the supporting documentation, indicate whether any qualification was revealed in the opinion. 08290026000000 In the event that the supporting documentation for transfer pricing suggested a transfer pricing adjustment that the taxpayer did not make, any qualification was revealed in the report on the review of the taxpayer's fiscal situation. 08290027000000 In the event that the supporting documentation for transfer pricing suggested a transfer pricing adjustment that the taxpayer did not make, any qualification was revealed in the opinion. 08290028000000 In these latter cases, the taxpayer considered transactions with related parties that represented a cost or expense to them as deductible. Informative Declaration of operations with related parties (article 76, fraction X of the ISR Law) 08290029000000 Verified the timely presentation of the information on operations with related parties carried out during the immediately preceding year (annex 9 of the MID). 08290030000000 Verified if the figures reported in that declaration coincide with those stated in the documentation for the purposes of article 76, fraction IX of the ISR Law (transfer pricing study). 08290031000000 Verified from a formal point of view the correct filling out of the information on operations with related parties carried out during the immediately preceding year (annex 9 of the MID) in accordance with the information contained in the transfer pricing documentation for operations with related parties residing abroad (for the purposes of article 76, fraction IX of the ISR Law). 08290032000000 In the event that errors were observed in the filling out, such circumstance was mentioned as a qualification in the report on the review of the taxpayer's fiscal situation. In the negative, specify: 08290033000000 The taxpayer considered transactions with related parties that represented a cost or expense to them as deductible. 08290034000000 In the event of non-compliance, such circumstance was mentioned as a qualification in the report on the review of the taxpayer's fiscal situation. 08290035000000 In the event of non-compliance, such circumstance was mentioned as a qualification in the opinion. Annual informative declarations of related parties (article 76-A of the ISR Law) of 2022 presented in 2023 08290036000000 Verified the timely and proper presentation of the master information declaration of related parties of the multinational business group corresponding to the fiscal year of 2022.

Friday, February 2, 2024 OFFICIAL GAZETTE 651 08290037000000 Verified the timely and proper presentation of the local information declaration of related parties corresponding to the fiscal year of 2022. 08290038000000 Verified the timely and proper presentation of the country-by-country information declaration of the multinational business group corresponding to the fiscal year of 2022. 08290039000000 In the event that errors were observed in the filling out of the annual informative declarations of related parties corresponding to the fiscal year of 2022, such circumstance was mentioned as a qualification in the report on the review of the taxpayer's fiscal situation. Compliance with the obligation regarding operations with related parties (article 76 fraction XII of the ISR Law) 08290040000000 Verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations. 08290041000000 In the negative, the taxpayer considered transactions with related parties that represented a cost or expense to them as deductible. 08290042000000 In the event of a negative conclusion in the documentary evidence, indicate whether any qualification was revealed in the report on the review of the taxpayer's fiscal situation. 08290043000000 In the event of a negative conclusion in the documentary evidence, indicate whether any qualification was revealed in the opinion. 08290044000000 Verified in the documentary evidence referred to in index 08290040000000 the application of the transfer pricing methods established in article 180 of the ISR Law in the terms of the third paragraph of the cited article. 08290045000000 In the event that they were not applied, indicate whether any qualification was revealed in the report on the review of the taxpayer's fiscal situation, or in the opinion. Operations with related parties national reported 08290046000000 In the event that "yes" was indicated in index 08D032000 of the annex "general data", verified that the informative declaration for operations with related parties residing abroad for the purposes of article 76, fraction X of the ISR Law, annex 9 of the MID) includes operations with related parties residing in national territory. 08290047000000 In the event that "yes" was indicated in index 08160176000000 of annex 16, verified that the informative declaration for operations with related parties residing abroad for the purposes of article 76 fraction X of the ISR Law, annex 9 of the MID) includes operations with related parties residing in national territory. Transfer Pricing Adjustments 08290048000000 Verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions, that all the requirements established in rule 3.9.1.3. RMF 2023 were met.

652 OFFICIAL GAZETTE Friday, February 2, 2024 Interest Considered as Dividends (article 11 of the ISR Law) 08290049000000 In the event that it was observed that the taxpayer's responses to indices 08160071000000 and/or 08160072000000 of annex 16 were not correct and led to fiscal non-compliance, a qualification was noted in the report on the review of the taxpayer's fiscal situation, or in the opinion. Transfer Pricing Methodology (article 180 of the ISR Law) for transaction with related parties 08290050000000 Verified that in the supporting documentation for transfer pricing, there is evidence that an attempt was made to first apply the comparable uncontrolled price method (for the purposes of article 180, fraction I of the ISR Law) for each of its transactions with related parties that were validated in its transfer pricing studies. 08290051000000 Observed any formal inconsistency, on the part of the taxpayer, in the responses of the taxpayer's information on its operations with related parties. 08290052000000 In the affirmative, any qualification was revealed in the report on the review of the taxpayer's fiscal situation, or in the opinion. In the case of maquiladoras (article 182 and 183 of the ISR Law) 08290053000000 Verified that the taxpayer had a valid program, authorized by the Secretariat of Economy, to carry out manufacturing operations, in any of its modalities. 08290054000000 Verified that the company acted under the shelter program. 08290055000000 Verified, in the event that the company acted under the shelter program, that the taxpayer had complied with the provisions of article 183, second and fourth paragraphs of the ISR Law. Verified for maquiladora operations the correct application of the provisions of article 182 of the ISR Law applied by the taxpayer, that is, with the paragraphs: 08290056000000 First, fraction I. 08290057000000 First, fraction II. 08290058000000 Second (timely presentation of the informative declaration of manufacturing, maquiladora and export service companies (DIEMSE). 08290059000000 Verified if the figures reported in this last declaration coincide with those registered in the taxpayer's accounting, even in suspense accounts. 08290060000000 Penultimate advance pricing agreement (APA). 08290061000000 In the event that it was observed that the taxpayer's responses to indices 08160240000000 to 08160245000000 of annex 16 were not correct, a qualification was mentioned in the report on the review of the taxpayer's fiscal situation. 08290062000000 Verified the application by the taxpayer of the provisions of article one of the Decree published in the DOF on December 26, 2013. 08290063000000 Verified that operations with related parties that are not related to maquila have complied with the provisions of tax provisions in matters of transfer pricing. 08290064000000 In the event of taxpayer non-compliance (indices 08290062000000 to 08290063000000), such circumstance was mentioned as a qualification in the report on the review of the taxpayer's fiscal situation.

Friday, February 2, 2024 OFFICIAL GAZETTE 653 F Guide format for the presentation of the tax audit report on financial statements, applicable to Integrating and Integrated Societies for the fiscal year of 2023. Index Concept Data to provide Identification Data Taxpayer: 28A000000 RFC: 28A001000 Denomination or corporate name: Tax address: 28A002000 Federal entity: 28A003000 Borough or municipality: 28A004000 Neighborhood or locality: 28A005000 Postal code: 28A006000 Street, exterior and interior number: 28A007000 City or town: 28A008000 Telephone: 28A009000 Email: 28A010000 Name of the economic group to which it belongs: 28A011000 Activity key for tax purposes: Taxpayer's Declaration: I declare that the information provided in this document reflects the real operations I carried out during the fiscal year, which are registered in accounting and are supported by supporting documentation. 28A012000 Name of the taxpayer: Index Concept Data to provide Public Accountant: 28B000000 RFC: 28B001000 Name: (paternal surname, maternal surname, first name(s)) 28B002000 CURP: 28B003000 Registration number: Tax address: 28B004000 Federal entity: 28B005000 Borough or municipality: 28B006000 Neighborhood or locality: 28B007000 Postal code: 28B008000 Street, exterior and interior number: 28B009000 City or town: 28B010000 Telephone of the CPA or firm: 28B011000 Email: 28B012000 Email of the CPA's tax mailbox: 28B013000 College to which it belongs: 28B014000 Name of the firm: 28B015000 RFC of the firm: 28B016000 Registration number of the firm:

654 OFFICIAL GAZETTE Friday, February 2, 2024 Declaration of the public accountant who audited: I declare that the information provided by the cited taxpayer is contained in books, records, documents and declarations in the possession of the taxpayer himself, which I examined, as I state in the independent auditor's report and in the report on the review of the taxpayer's fiscal situation that I attach. 28B017000 Name of the public accountant who audited: Index Concept Data to provide Legal Representative: 28C000000 RFC: 28C001000 Name: (paternal surname, maternal surname, first name(s)) 28C002000 National: 28C003000 Foreigner: 28C004000 CURP: Tax address: 28C005000 Federal entity: 28C006000 Borough or municipality: 28C007000 Neighborhood or locality: 28C008000 Postal code: 28C009000 Street, exterior and interior number: 28C010000 City or town: 28C011000 Telephone: 28C012000 Email: 28C013000 Deed number: 28C014000 Notary number: 28C015000 Entity in which the notary is located: 28C016000 Date of power of attorney: 28C017000 Date of appointment: Legal Representative's Declaration: I declare that the information provided in this document reflects the real operations carried out by my represented party during the fiscal year, which are registered in accounting and are supported by supporting documentation. 28C018000 Name of the legal representative: Index Concept Data to provide General Data 28D000000 Competent authority: 28D001000 Administration: 28D002000 Type of society: 28D003000 In the event of being an integrating society, annexes 29 to 32 must also be filled out. 28D004000 Obligated or Optional. 28D005000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 28D006000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF).

Friday, February 2, 2024 OFFICIAL GAZETTE 655 28D007000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A of the CFF). 28D008000 In case of a negative answer to all questions in indices 28D005000, 28D006000 and 28D007000 above, state the reason for submitting the audit. 28D009000 First audit. 28D010000 It is a company specialized in investment in energy, electricity and infrastructure assets. 28D011000 Carried out construction works. 28D012000 In case of an affirmative answer to the previous index, accumulated income For purposes of article 17, fraction IV of the LISR. 28D013000 Type of special taxpayer. 28D014000 Start date of the fiscal year. 28D015000 End date of the fiscal year. 28D016000 Start date of the previous fiscal year. 28D017000 End date of the previous fiscal year. 28D018000 Select the costing system used for tax purposes: In case of having selected any costing system, you will be subject to the following: 28D019000 Cost of sales: uses the absorption costing system for tax purposes and the acquisition cost valuation method for accounting purposes (historical costs) (in case of affirmative answer, must fill out from index 28060000000000 to 28060030000000 of annex 6). 28D020000 Cost of sales: uses the absorption costing system for tax purposes (estimated predetermined costs) (in case of affirmative answer, must fill out from index 28060000000000 to 28060030000000 of annex 6). 28D021000 Cost of sales: uses the absorption costing system for tax purposes and the standard cost valuation method for accounting purposes (in case of affirmative answer, must fill out from index 28060000000000 to 28060030000000 of annex 6). 28D022000 Cost of sales: uses a system different from the above (in case of affirmative answer, must fill out from index 28060031000000 to 28060040000000 of annex 6). 28D023000 Type of opinion. 28D024000 Statement of cash flows used the indirect method (in case of affirmative answer, must fill out from index 28040000000000 to 28040049000000 of annex 4). 28D025000 Statement of cash flows used the direct method (in case of affirmative answer, must fill out from index 28040050000000 to 28040087000000 of annex 4). Indicate the RFC of the natural or legal person(s) who provided tax advice to the taxpayer: 28D026000 RFC 1. 28D027000 RFC 2. 28D028000 RFC 3. 28D029000 RFC 4. 28D030000 RFC 5. Tax Effects 28D031000 Carried out transactions with related parties. 28D032000 If your answer was affirmative in index 28D031000, you must fill out annexes 16 and 17).

656 OFFICIAL GAZETTE Friday, February 2, 2024 28D033000 Carried out transactions with related National parties. 28D034000 Carried out transactions with related Foreign parties. 28D035000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 28D036000 In the exercise, it decreased pending fiscal losses from previous years to be applied for purposes of article 9, fraction II of the LISR (in case of affirmative answer, must fill out annex 23). 28D037000 Regarding companies that have had the status of holding companies, it decreased the loss from the alienation of shares in a subsequent exercise after 2015 (For purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR in effect from January 1, 2016). 28D038000 In case of an affirmative answer to the previous index, indicate whether it liquidated the entire deferred tax (For purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR in effect from January 1, 2016). 28D039000 Applied what is established in rule 11.7.1.20. of the 3a RMF 2016. 28D040000 Applied what is established in rule 3.23.22. of the RMF 2017. 28D041000 Applied what is established in rule 3.23.15. of the RMF 2018. 28D042000 Applied what is established in rule 3.23.15. of the RMF 2019. 28D043000 Applied what is established in rule 3.23.14. of the RMF 2020. 28D044000 Applied what is established in rule 3.23.14. of the RMF 2021. 28D045000 Applied what is established in rule 3.23.8. of the RMF 2022. 28D046000 Applied what is established in rule 3.23.8. of the RMF 2023. 28D047000 Applied what is established in rule 11.7.1.19. of the 3a RMF 2016. 28D048000 Applied what is established in the fifth transitional provision of the RMF 2017. 28D049000 Applied what is established in the thirtieth transitional provision of the RMF 2018. 28D050000 Indicate whether the taxpayer applied the procedures established for purposes of article 22 of the LISR. In case the answer to the previous question is affirmative, indicate the following: 28D051000 Name of the issuer of the shares that were alienated. 28D052000 Percentage of participation in the capital of the issuer of the shares that were alienated. 28D053000 Sale price of the alienated shares. 28D054000 Amount of profit or (loss) determined by the alienation of the shares. 28D055000 Indicate whether the acquirer of the alienated shares is a related party. 28D056000 The taxpayer has pending losses from the alienation of shares to be applied at the end of the exercise. 28D057000 In case your answer to the previous question is affirmative, indicate the amount of the loss from the alienation of shares updated at the end of the exercise. Other aspects 28D058000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 28D059000 Specify the number(s) of criterion/criteria. 28D060000 Is covered by a ruling for notification by means of tax mailbox. 28D061000 Indicate the number of the authorization letter to tax under the optional regime for groups of companies.

Friday, February 2, 2024 OFFICIAL GAZETTE 657 28D062000 Indicate the date of the authorization letter to tax under the optional regime for groups of companies. 28D063000 Obtained any resolution from the SAT, the SHCP or the PRODECON that has affected its tax situation during the exercise. In case of an affirmative answer to the previous index, indicate the following: 28D064000 It is: 28D065000 The requirements established in the resolution (authorization or consultation) were met. 28D066000 Letter number 1. 28D067000 Date of letter 1. 28D068000 Letter number 2. 28D069000 Date of letter 2. 28D070000 Letter number 3. 28D071000 Date of letter 3. 28D072000 Obtained any favorable resolution from jurisdictional authorities that has affected its tax situation during the exercise (includes PTU). In case of an affirmative answer to the previous index, indicate the number and date of the resolution: 28D073000 Resolution number 1. 28D074000 Date of resolution 1. 28D075000 Resolution number 2. 28D076000 Date of resolution 2. 28D077000 Resolution number 3. 28D078000 Date of resolution 3. 28D079000 Has filed any means of defense against tax provisions. In case of an affirmative answer to the previous index, clarify through the annex called additional information, the contested tax provision, the means of defense filed as well as the status of the means of defense filed at the end of the exercise. 28D080000 Date of sending the multiple information declaration (normal). 28D081000 Date of sending the multiple information declaration (last complementary). 28D082000 Is obliged to report reportable schemes for the fiscal year. In case of an affirmative answer to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme. 28D083000 Identification number (field 1). 28D084000 Identification number (field 2). 28D085000 Identification number (field 3). 28D086000 Identification number (field 4). 28D087000 Identification number (field 5). 28D088000 Date of presentation of the normal information declaration. 28D089000 Date of presentation of the information declaration (last complementary).

658 OFFICIAL GAZETTE Friday, February 2, 2024 Transactions with residents abroad 28D090000 Celebrated financial derivative operations that had tax effects during the exercise in the income tax (in case of affirmative answer, must fill out annex 12). 28D091000 Maintained permanent investments in subsidiaries, associates and affiliates during the exercise (in case of affirmative answer, must fill out annex 13). 28D092000 Carried out transactions with residents abroad (in case of affirmative answer, must fill out annex 19). 28D093000 Maintained balances receivable and payable in national and foreign currency during the exercise (in case of affirmative answer, must fill out annex 21). 28D094000 Obtained loans during the exercise (in case of affirmative answer, must fill out annex 22). Tax diagnosis of the taxpayer General tax aspects 28D095000 Has had changes in name or corporate name during the audited fiscal year. 28D096000 In case of an affirmative answer to the previous index, has the notices of change of name or corporate name before the Federal Taxpayer Registry (for purposes of article 29, fraction I of the RCFF), as well as specify the previous RFC and names. 28D097000 (specify previous name). 28D098000 (specify previous name). 28D099000 (specify previous name). 28D100000 (specify previous name). 28D101000 (specify previous name). 28D102000 Has had changes in tax domicile during the audited fiscal year. 28D103000 In case of an affirmative answer to the previous index, has all notices of change of tax domicile (for purposes of article 29, fraction IV of the RCFF). 28D104000 Has updated economic activities and obligations during the audited fiscal year. 28D105000 In case of an affirmative answer to the previous index, has all notices of update of economic activities and obligations (for purposes of article 29, fraction VII of the RCFF). 28D106000 For the audited fiscal year, has the notices of opening or closure carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premises or establishment that is used for the performance of its activities (for purposes of article 29, fraction VIII of the RCFF). 28D107000 During the exercise, notices of compensation of balances in favor were presented (for purposes of article 23 of the CFF). 28D108000 Indicate whether during the fiscal year its social parts, shares or equivalent were sold by the taxpayer, if it complied for purposes of article 26, fraction XI of the CFF. Note: in case of an affirmative answer to the previous index, describe how it complied and with what documentation it proves it, through the annex called additional information of the audit. 28D109000 Has shareholders resident in the country. 28D110000 In case of an affirmative answer to the previous index, they are registered in the Federal Taxpayer Registry (for purposes of article 27 of the CFF).

Friday, February 2, 2024 OFFICIAL GAZETTE 659 28D111000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for purposes of article 27 of the CFF). 28D112000 In case of an affirmative answer to the previous index, they are registered in the Federal Taxpayer Registry. 28D113000 Has inventories registered in its accounting. 28D114000 In case of affirmative answer, maintains control of inventories of merchandise, raw materials, work in progress and finished products as appropriate (For purposes of article 76, fraction XIV of the LISR). 28D115000 Indicate whether it identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed. 28D116000 Indicate whether it verified that the operations with that customer or supplier do not give them tax effect for purposes of article 69-B of the CFF. 28D117000 Carried out transactions with the general public. 28D118000 Has employees. In case of an affirmative answer to the question in the previous index, indicate: 28D119000 Number of workers. 28D120000 Total ISR withheld and paid for salaries. 28D121000 Total ISR withheld and paid for assimilated to salaries. 28D122000 Employment subsidy delivered in cash to workers in the exercise. 28D123000 Total income from salaries and wages and assimilated concepts. 28D124000 Total exempt income from salaries and wages. 28D125000 Created a reserve for pension or retirement funds for staff or made changes to said fund (for purposes of article 29 of the LISR and article 65 of the RLISR). 28D126000 In case of negative answer to the question in index 28D118000, has any personnel service contract (outsourcing). In case of having any personnel service contract (outsourcing), indicate the RFC and name of the company(ies) that provide(s) personnel services (outsourcing). 28D127000 (specify outsourcing company name). 28D128000 (specify outsourcing company name). 28D129000 (specify outsourcing company name). 28D130000 (specify outsourcing company name). 28D131000 (specify outsourcing company name). Obtained income from: 28D132000 Alienation of goods. 28D133000 Provision of services. 28D134000 Granting of temporary use or enjoyment of goods. 28D135000 Dividends obtained from residents abroad without permanent establishment in Mexico. 28D136000 Dividends obtained from residents abroad subject to preferential tax regimes. 28D137000 Others, in case of affirmative answer specify below: 28D138000 (specify). 28D139000 (specify). 28D140000 (specify). 28D141000 Obtained loss from the alienation of accounts and documents receivable in the exercise. 28D142000 The accounts and documents receivable in the exercise were ceded as part of a restructuring or payment of dividends or profits. 28D143000 Amount of VAT that originated said operation.

660 OFFICIAL GAZETTE Friday, February 2, 2024 Electronic accounting 28D144000 Kept accounting for purposes of article 28 of the CFF, 33 and 34 of the RCFF and 32, fraction I of the LIVA. 28D145000 The supporting documentation of the records or entries is available at its tax domicile (for purposes of article 28, fraction III of the CFF). Note: in case of negative answer to the previous index, indicate the domicile where it keeps the supporting documentation of the records or entries, through the annex called additional information of the audit. For VAT purposes, indicate the following: 28D146000 Regarding commissionaires, it carried out the separation in its accounting and records of the operations carried out on its own account from those carried out on behalf of the principal (for purposes of article 32 fraction II of the LIVA and article 35 of the RLIVA). 28D147000 Issued and delivered tax receipts (for purposes of article 32, fraction III of the LIVA and articles 20 and 74 of the RLIVA). 28D148000 Issued tax receipts for the withholding of the tax that is carried out in the cases provided for in article 1-A of the LIVA (article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2023). 28D149000 Provided monthly and in a timely manner to the tax authorities, information about the persons to whom it withheld taxes (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 28D150000 Provided monthly and in a timely manner to the tax authorities, information about the payment, withholding, credit and transfer of the value added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the value added tax, including activities for which it was not obliged to pay (for purposes of article 32, fraction VIII of the LIVA, as well as the applicable rules of the RMF for 2023). Has the following updated books: 28D151000 Journal. 28D152000 Ledger. 28D153000 Minutes of meetings of partners or shareholders. 28D154000 Partners or shareholders. Income Tax (ISR) 28D155000 Carried out financial derivative operations (for purposes of article 20 of the LISR). In case of an affirmative answer to the previous index, indicate the following: 28D156000 They were carried out for purposes of: 28D157000 Amount of the accumulative gain in the exercise. 28D158000 Amount of the deductible loss in the exercise. 28D159000 The taxpayer participated in a restructuring in which the alienation of its shares at tax cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for purposes of article 24 of the LISR). 28D160000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (for purposes of article 69-B Bis of the CFF).

Friday, February 2, 2024 OFFICIAL GAZETTE 661 28D161000 The taxpayer's shares related to the restructuring referred to in the previous index, remained in the restructured group during the audited exercise. 28D162000 The taxpayer changed its business model. Complied with the following tax obligations: 28D163000 Issue receipts for the activities carried out and keep the files (for purposes of article 76, fractions II and XVII of the LISR). 28D164000 Issue tax receipts in which the amount of payments made to residents abroad is recorded in terms of title V of the LISR and the withheld tax (for purposes of article 76, fraction III of the LISR). 28D165000 Take inventory of stock at the end date of the exercise (for purposes of article 76, fraction IV or on a different date according to article 110 of the RLISR). 28D166000 Keep a record of the operations carried out with securities issued in series (for purposes of article 76, fraction VIII of the LISR and 111 of the RLISR). 28D167000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for purposes of article 76, fraction XI, subsection a) of the LISR). 28D168000 Provide to the partners or shareholders to whom dividends were paid, a tax receipt in which its amount is indicated, the ISR withheld, in which it is indicated if the dividends come from any specific account or record (for purposes of article 76, fraction XI, subsection b) of the LISR). 28D169000 Present on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which it intervened (for purposes of article 76, fraction XIII of the LISR). 28D170000 Inform the tax authorities as indicated by tax provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for purposes of article 76, fraction XV of the LISR). 28D171000 Make known in the ordinary general assembly of shareholders or partners a report in which it is informed about the compliance with its tax obligations for the immediate previous exercise (for purposes of article 76, fraction XIX of the LISR and 116 of the RLISR). 28D172000 Inform the tax authorities about loans, contributions for future capital increases or capital increases that they receive in cash, in national or foreign currency, greater than $600,000.00 (for purposes of articles 18, fraction XI and 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2023). 28D173000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for purposes of article 140, second paragraph of the LISR). (ISR) Obtained income from 28D174000 Alienation of goods (for purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 28D175000 Provision of services (for purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 28D176000 Granting of temporary use or enjoyment of goods (for purposes of article 17 fraction II of the LISR).

662 OFFICIAL GAZETTE Friday, February 2, 2024

28D177000 Financial lease contracts (for the purposes of Article 17, fraction III and 40 of the Income Tax Law (LISR)). 28D178000 Installment sales with agreed price (for the purposes of Articles 17, fraction III and 40, second paragraph of the LISR). 28D179000 Installment sales with collected price (for the purposes of Articles 17, fraction III and 40, second paragraph of the LISR). 28D180000 Debts not covered by statute of limitations, forgiveness, or notorious practical impossibility of collection (for the purposes of Article 17, fraction IV of the LISR). 28D181000 Real estate construction contracts where estimates are authorized or approved for collection (for the purposes of Article 17, penultimate paragraph of the LISR and Articles 17, 18 and 19 of the Regulations of the Income Tax Law (RLISR)). 28D182000 Real estate construction contracts where estimates are effectively paid (for the purposes of Article 17 of the LISR and Articles 17, 18 and 19 of the RLISR). 28D183000 Considered as taxable income of the fiscal year the estimates for work progress as provided in Article 1.7 of the Decree published in the DOF on December 26, 2013. 28D184000 Indicate if you sold shares or intangibles during the fiscal year. If affirmative, indicate the following to the previous index: 28D185000 Name of buyer 1. 28D186000 Is a related party. 28D187000 Name of buyer 2. 28D188000 Is a related party. 28D189000 Name of buyer 3. 28D190000 Is a related party. 28D191000 Name of buyer 4. 28D192000 Is a related party. 28D193000 Name of buyer 5. 28D194000 Is a related party. 28D195000 Total income from sale of shares. 28D196000 Total income from sale of intangibles. 28D197000 Total average cost of shares sold. 28D198000 Total amount of original adjusted investment. 28D199000 Withholding was made. 28D200000 Amount of payment for the operation. 28D201000 In case of having a fiscal loss on the sale of shares, notice was filed within ten days following the date of the operation. 28D202000 Amount of pending amortizable fiscal loss from the sale of shares and other securities whose yield is not interest for the purposes of Article 8 of the LISR. 28D203000 Deductible amount from financial derivative operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 28D204000 Indicate if you transmitted monetary assets for more than 51%. 28D205000 Indicate if you carried out a refund or reduction of shares. 28D206000 Indicate if refund of share subscription premium. 28D207000 Amount of refund or capital reduction carried out 28D208000 Income tax for the purposes of Article 78, fraction I of the LISR. 28D209000 Income tax for the purposes of Article 78, fraction II of the LISR. 28D210000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses.

Friday, February 2, 2024 OFFICIAL GAZETTE 663

Deductions (Income Tax (ISR)) Met the following tax requirements for its deductions: 28D211000 Be strictly indispensable for the purposes of your activity, with the exception of authorized donations for deduction by tax provisions LISR (for the purposes of Article 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 28D212000 In the case of donations, complied with all requirements for their deduction (for the purposes of Article 27 fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 28D213000 Be covered by fiscal receipts (for the purposes of Article 27, fraction III of the LISR, as well as with the applicable rules of the RMF for 2023). 28D214000 Make payments through named checks, credit, debit or service cards, or authorized electronic wallets, transfers of accounts at credit institutions or brokerage houses, compensations or through different forms of extinction of obligations when indicated by tax provisions (for the purposes of Articles 27, fraction III of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2023). 28D215000 Be duly registered in accounting (for the purposes of Articles 27 fraction IV of the LISR and 44 of the RLISR). 28D216000 Be deducted only once (for the purposes of Article 27, fraction IV of the LISR). 28D217000 Comply with obligations in matters of withholding and payment of taxes on behalf of third parties, as well as the other formalities established (for the purposes of Article 27, fraction V of the LISR). 28D218000 That in the fiscal receipt, the Value Added Tax appears expressly and separately when appropriate (for the purposes of Article 27, fraction VI of the LISR). 28D219000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (for the purposes of Articles 27, fraction VII of the LISR and 45 of the RLISR). 28D220000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (for the purposes of Article 27, fraction VII of the LISR). 28D221000 Payments to natural persons, coordinated legal entities, societies or civil associations, those who provide domestic services of water supply and garbage collection and those who obtain donations, were deducted when they were effectively incurred (for the purposes of Article 27, fraction VIII of the LISR). 28D222000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, supervisory, advisory or any other kind, the requirements to which they are subject were met (for the purposes of Article 27, fraction IX of the LISR). 28D223000 In cases of technical assistance, technology transfer or royalties, it has been proven that the provider of the knowledge had its own technical elements for it, provided them directly and effectively carried out (for the purposes of Article 27, fraction X of the LISR). 28D224000 For social welfare expenses, it was proven that the corresponding benefits were granted generally for the benefit of all workers and that in the case of meal vouchers granted to workers, the delivery is made through authorized electronic wallets (for the purposes of Articles 7 and 27, fraction XI of the LISR and 46, 47, 48 and 50 of the RLISR).

664 OFFICIAL GAZETTE Friday, February 2, 2024

28D225000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was proven that the amount of contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of Articles 27, fraction XI of the LISR and 49 of the RLISR). 28D226000 It was proven that the acquisition cost or the interest derived from received credits correspond to those of the market and when they have exceeded, the excess was considered non-deductible (for the purposes of Article 27, fraction XIII of the LISR). 28D227000 In the case of import of goods, the legal requirements for its import were met (for the purposes of Article 27, fraction XIV of the LISR and additionally applicable of the customs provisions). 28D228000 In the case of losses from uncollectible credits, they were considered made in the month in which the statute of limitations term was consummated, as applicable, or earlier whenever there was a notorious practical impossibility of collection and it can be proven (for the purposes of Article 27, fraction XV of the LISR). Note: in case of affirmative to the previous index, indicate in the appendix called additional information of the audit the cause that originated the deduction. 28D229000 In the case of payments made to commission agents and brokers resident abroad, they meet the information and documentation requirements for the purposes of Article 52 of the RLISR. 28D230000 That when carrying out the corresponding operations or at the latest on the last day of the fiscal year, the requirements that for each deduction in particular establishes the LISR were met (for the purposes of Articles 27, fraction XVIII of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the RMF for 2023). 28D231000 The fiscal receipts meet the requirements established by the tax provisions and were obtained at the latest on the day that you should present your declaration and that the dates of issuance corresponded to the fiscal year for which the deduction was made (for the purposes of Article 27, fraction XVIII of the LISR). 28D232000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of Article 27, fraction XVIII of the LISR). 28D233000 When workers have had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of Article 27, fraction XIX of the LISR and tenth article of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law, the Income Tax Law is issued, and the Single Rate Corporate Tax Law and the Cash Deposits Tax Law are abrogated, published in the DOF on December 11, 2013). 28D234000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer themselves, the requirements were met (for the purposes of Articles 27, fraction XX of the LISR and 107, 109 and 124 of the RLISR, as well as with the applicable rules of the RMF for 2023) 28D235000 In the case of investments, applied the percentages authorized by the LISR. 28D236000 In the case of travel expenses when they were destined for lodging, food, transport, use or temporary enjoyment of automobiles and payment of mileage, complied with the requirements established for their deduction (for the purposes of Articles 28, fraction V of the LISR and 57 and 58 of the RLISR).

Friday, February 2, 2024 OFFICIAL GAZETTE 665

28D237000 In the case of granting the use or temporary enjoyment of automobiles and aircraft, complied with the requirements established for their deduction (for the purposes of Article 28, fraction XIII of the LISR and 60 of the RLISR). 28D238000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without labor relationship. 28D239000 In the case of loss from sale of shares and other securities, as well as financial losses that come from financial derivative operations of capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of Articles 28, fraction XVII of the LISR and 219 of the RLISR, as well as with the applicable rules of the RMF for 2023). 28D240000 In the case of restaurant consumption, the requirements established for their deduction were met (for the purposes of Articles 28, fraction XX of the LISR and 61 of the RLISR). 28D242000 Were considered as non-deductible all the concepts that applied to them for the purposes of Article 28 of the LISR. 28D243000 In the case of interest derived from debt, the requirements established for their deduction were met (for the purposes of Article 28, fraction XXVII of the LISR). 28D244000 In the case of net interest of the fiscal year, the requirements established for their deduction were met (for the purposes of Article 28, fraction XXXII of the LISR). In case of affirmative to the previous index indicate the following: 28D245000 Amount of debt that generates interest payable. 28D246000 The debt has an age greater than five years. 28D247000 The debt was restructured with respect to the period indicated in the previous index. 28D248000 Opted and complied with what is provided in Article 30 of the LISR. 28D249000 In the case of payments made to commission agents and brokers resident abroad, they meet the information and documentation requirements for the purposes of Article 52 of the RLISR. 28D250000 In the capacity of having participated in any merger: 28D251000 Date on which the merger took effect. In case of being merged, you must note: 28D252000 Merger: RFC. 28D253000 Merger: name or corporate name. In case of being the merging entity, you must note: 28D254000 Merged 1: RFC 28D255000 Merged 1: name or corporate name 28D256000 Merged 2: RFC 28D257000 Merged 2: name or corporate name 28D258000 Merged 3: RFC 28D259000 Merged 3: name or corporate name 28D260000 Merged 4: RFC 28D261000 Merged 4: name or corporate name 28D262000 Merged 5: RFC 28D263000 Merged 5: name or corporate name 28D264000 Merged 6: RFC 28D265000 Merged 6: name or corporate name 28D266000 Merged 7: RFC 28D267000 Merged 7: name or corporate name 28D268000 Merged 8: RFC 28D269000 Merged 8: name or corporate name

666 OFFICIAL GAZETTE Friday, February 2, 2024

28D270000 Merged 9: RFC 28D271000 Merged 9: name or corporate name 28D272000 Merged 10: RFC 28D273000 Merged 10: name or corporate name Note: in case of having been the merging entity, and the space above is insufficient, indicate in the appendix called additional information of the audit: the RFC, name of the merged entity/entities, date on which the merger took effect and the percentage of shareholding participation. 28D274000 In the capacity of having participated in any spin-off: 28D275000 Date on which the spin-off took effect. 28D276000 Transmitted fiscal attributes such as fiscal losses, CUFIN, CUCA. Part of the asset, liability and share capital corresponding, contributed by the spin-off and received by: 28D277000 Spin-off 1: RFC 28D278000 Asset value: 28D279000 Liability value: 28D280000 Share capital value: 28D281000 Spin-off 2: RFC 28D282000 Asset value: 28D283000 Liability value: 28D284000 Share capital value: 28D285000 Spin-off 3: RFC 28D286000 Asset value: 28D287000 Liability value: 28D288000 Share capital value: 28D289000 Spin-off 4: RFC 28D290000 Asset value: 28D291000 Liability value: 28D292000 Share capital value: 28D293000 Spin-off 5: RFC 28D294000 Asset value: 28D295000 Liability value: 28D296000 Share capital value: 28D297000 Spin-off 6: RFC 28D298000 Asset value: 28D299000 Liability value: 28D300000 Share capital value: 28D301000 Spin-off 7: RFC 28D302000 Asset value: 28D303000 Liability value: 28D304000 Share capital value: 28D305000 Spin-off 8: RFC 28D306000 Asset value: 28D307000 Liability value: 28D308000 Share capital value: 28D309000 Spin-off 9: RFC 28D310000 Asset value: 28D311000 Liability value:

Friday, February 2, 2024 OFFICIAL GAZETTE 667

28D312000 Share capital value: 28D313000 Spin-off 10: RFC 28D314000 Asset value: 28D315000 Liability value: 28D316000 Share capital value: 28D317000 Spin-off: RFC 28D318000 Asset value: 28D319000 Liability value: 28D320000 Share capital value: 28D321000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 28D322000 In case of affirmative to the previous index, complied with all requirements for the purposes of Articles 187 and 188 of the LISR. 28D323000 Was part of a trust for the acquisition or construction of real estate (fibra). 28D324000 In case of affirmative to the previous index, complied with all requirements for the purposes of Articles 187 and 188 of the LISR.

Optional Regime for Groups of Corporations (ISR) This section is exclusively applicable to Integrating Corporations, the Integrated Corporations must leave this part blank 28D325000 Disincorporated any integrated corporation in the fiscal year. 28D326000 In case of affirmative to the previous index, the integrating corporation filed the notice with the SAT (for the purposes of Article 68 of the LISR). Note: in case of affirmative to index 28D342000, you must indicate the RFC, name of the disincorporated corporation(s), the determination, calculation and payment of the declaration in which you manifested and paid the deferred ISR, through the appendix called additional information of the audit. 28D327000 Ceased to apply the option referred to in Chapter VI of Title II of the LISR. 28D328000 In case of affirmative, paid the tax that would have been deferred. 28D329000 Incorporated into the integrated fiscal result of the fiscal year all its integrated corporations (for the purposes of Article 64 of the LISR). 28D330000 Filed notice with the tax authorities, within fifteen days following the date on which it acquired directly or through other integrated corporations, more than 80% of the shares with voting rights of a corporation (for the purposes of Article 66 of the LISR). 28D331000 Filed notice with the tax authorities, within forty-five days following the date on which the spin-off corporation(s) are constituted (for the purposes of Article 66 of the LISR). 28D332000 When an integrated corporation ceased to be one, recognized the effects of the disincorporation (for the purposes of Article 68 of the LISR). 28D333000 During the fiscal year any integrated corporation disappeared by merger (for the purposes of Article 69 of the LISR). 28D334000 Indicate if during the fiscal year you filed the notice to cease applying the optional regime and in case you determined and paid the deferred taxes for exercising the option.

668 OFFICIAL GAZETTE Friday, February 2, 2024

28D335000 In the case of spin-offs these meet the tax requirements of the CFF, to not be considered as sales. 28D336000 Keeps the records that allow determining the integrated fiscal result and the factor of integrated fiscal result per fiscal year, (for the purposes of Article 70, fraction III, subsection a) of the LISR). 28D337000 Keeps the records of the percentage of integrable participation that the integrating corporation has maintained in each of the integrated corporations per fiscal year, (for the purposes of Article 70, fraction III, subsection b) of the LISR). 28D338000 Filed the fiscal year declaration within three months following the close of the fiscal year, manifesting the factor of integrated fiscal result, (for the purposes of Article 70, fraction IV of the LISR). 28D339000 Made public in the month of May of the year 2023, the information relative to the tax that would have been deferred according to Chapter VI of the LISR, on its Internet page. 28D340000 Made public in the month of May of the year 2023, the information relative to the tax that would have been deferred according to Chapter VI of the LISR, in the media that the Tax Administration Service established through general rules. 28D341000 Filed in the fiscal year complementary declarations manifesting the factor of integrated fiscal result, for modifications in the result or fiscal loss of the fiscal year of the integrated corporations and of the integrating corporation, for the purposes of Article 70 of the LISR. 28D342000 For the operations with one or more of its integrated corporations by sale of land, investments, shares and partnership interests, among others, these were carried out for the purposes of Articles 70, fraction VI and 179 of the LISR. 28D343000 Indicate if in the fiscal year you sold shares with voting rights of integrated companies. 28D344000 Indicate if you incorporated corporations constituted abroad that obtained their tax residence in Mexico in the fiscal year. Note: in case of affirmative explain in the additional information appendix, the manner in which you obtained your tax residence in Mexico. This section is exclusively applicable to integrated corporations, the integrating corporations must leave this part blank 28D345000 Name of the integrating corporation. 28D346000 RFC of the integrating corporation. 28D347000 Percentage of consolidable participation. 28D348000 Informed the integrating corporation of its result or fiscal loss that corresponded to it, for the purposes of Article 70, fraction V, subsection a) of the LISR. 28D349000 Filed the fiscal year declaration within three months following the close of the fiscal year, for the purposes of Article 70, fraction V, subsection b) of the LISR. 28D350000 Made public in the month of May of the year 2023, the information relative to the tax that would have been deferred according to Chapter VI of the LISR, on its internet page. 28D351000 Made public in the month of May of the year 2023, the information relative to the tax that would have been deferred according to Chapter VI of the LISR, in the media that the Tax Administration Service established through general rules.

Friday, February 2, 2024 OFFICIAL GAZETTE 669

28D352000 For operations with the integrating company or with one or more of the integrated companies by sale of land, investments, shares and social parts, among others, these were carried out for the purposes of articles 70, fraction VI and 179 of the Income Tax Law (LISR).

28D353000 Filed supplementary declarations during the fiscal year, due to modifications in the result or fiscal loss of the year, for the purposes of article 70 of the LISR.

28D354000 Ceased to apply the option referred to in chapter VI of title II of the LISR.

28D355000 If affirmative, paid the tax that had been deferred.

Records (Integrating and Integrated Companies)

28D356000 Complied with the obligation to keep records for the purposes of article 70, fraction I, subparagraphs a) and b) of the LISR, for the fiscal year.

Credit

28D357000 Has the supporting documentation for the payment of the income tax paid abroad that was credited.

28D358000 Meets the requirements established for the purposes of article 5 of the LISR to credit the income tax paid abroad.

28D359000 Amount of income tax paid abroad derived from dividends or profits received from residents abroad.

28D360000 Amount of income tax paid abroad from foreign source wealth.

28D361000 Amount of non-creditable and non-deductible income tax for the purposes of article 5 of the LISR.

Preferential tax regimes

28D362000 Carried out operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad (if affirmative, must fill out annex 24).

28D363000 Has a transfer pricing study for the operations carried out.

28D364000 Total of accumulative or taxable income during the year from REFIPRES.

28D365000 Credited tax paid in REFIPRES.

28D366000 Amount of credit for tax paid abroad.

28D367000 Complied with all requirements to apply withholding income tax from REFIPRES.

28D368000 Amount of credit for withheld income tax.

28D369000 Indicate if tax on income subject to REFIPRES was declared.

28D370000 Amount of tax on income subject to REFIPRES.

28D371000 Amount of dividends or profits subject to preferential tax regimes for the purposes of article 177, tenth paragraph of the LISR.

Withholdings and/or joint liability

28D372000 The taxpayer made any payment to a resident abroad, in which the income tax corresponding to said resident abroad was covered by the taxpayer itself.

670 OFFICIAL GAZETTE Friday, February 2, 2024

28D373000 Applied what is provided in article 1.13. of the Decree published in the DOF on December 26, 2013.

28D374000 Applied any treaty to avoid double taxation.

If affirmative:

28D375000 Has the necessary documentation to prove residence in the country in question, for the purposes of article 4 of the LISR.

28D376000 Complied with all requirements to apply a preferential withholding rate.

28D377000 Applied what is provided in article 1.4. of the Decree published in the DOF on December 26, 2013.

Value Added Tax

Acts or activities (VAT)

28D378000 Considered as effectively collected the consideration when received in cash, goods or services, even if they corresponded to advances, deposits or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied by any form of extinction of obligations that give rise to the consideration (for the purposes of article 1-B of the VAT Law (LIVA)).

28D379000 Considered as sale the value of the shortage of goods in inventories (for the purposes of article 8 of the LIVA and 25 of the VAT Regulations (RLIVA)).

28D380000 Considered as value to calculate the tax, the amount effectively collected, as well as the amounts additionally charged or collected from the purchaser for other taxes, duties, normal or late interest, conventional penalties or any other concept (for the purposes of articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RLIVA, as well as with the applicable rules of the General Tax Resolution for 2023).

Considered as taxable act or activity the importation of the following goods or services:

28D381000 The acquisition or use or temporary enjoyment of intangible goods (for the purposes of articles 24, fractions II and III of the LIVA and 50 of the RLIVA).

28D382000 The utilization in national territory of independent services, except those derived from international transport (for the purposes of articles 24, fraction V of the LIVA and 48 and 49 of the RLIVA).

28D383000 Carried out exports of goods or services by concept of sale or use or temporary enjoyment of intangible goods or by utilization abroad of services rendered (for the purposes of articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RLIVA).

Credit (VAT)

VAT credit requirements

28D384000 Applied the option for the purposes of article 5-B of the LIVA in the proration of the tax not identified with taxable activities, for which the 0% rate and exempt activities apply.

28D385000 The credited VAT corresponded to goods, services or to the use or temporary enjoyment of goods, strictly indispensable in terms of the LISR for the carrying out of activities other than importation, for which the tax established in the LIVA must be paid or to which the 0% rate applies (for the purposes of article 5, fraction I of the LIVA).

Friday, February 2, 2024 OFFICIAL GAZETTE 671

28D386000 The credited VAT was transferred expressly, it is stated separately in the vouchers (for the purposes of article 5 fraction II of the LIVA).

28D387000 The transferred VAT was effectively paid in the month in question (for the purposes of article 5, fraction III of the LIVA).

28D388000 Regarding the transferred VAT that had been withheld in accordance with article 1-A, it was credited in the payment declaration of the following month to the declaration in which the withholding was made (for the purposes of article 5, fraction IV of the LIVA).

28D389000 Regarding the transferred VAT that had been withheld in accordance with article 1-A of the LIVA, said withholding was paid in the terms and deadlines established (for the purposes of article 5, fraction IV of the LIVA).

28D390000 The tax corresponding to expenditures other than investments was credited in its entirety for having carried out activities exclusively for which the tax must be paid, or the 0% rate applies (for the purposes of article 5, fraction V, subparagraph a) of the LIVA).

28D391000 The tax corresponding to expenditures other than investments was not credited for having carried out activities exclusively for which the tax is not paid (for the purposes of article 5, fraction V, subparagraph b) of the LIVA).

28D392000 When obliged to pay the VAT or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to expenditures other than investments was credited in the proportion in which the value of the activities for which VAT must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of article 5, fraction V, subparagraph c) of the LIVA, as well as with the applicable rules of the General Tax Resolution for 2023).

28D393000 Credited the tax corresponding to investments according to their usual destination, in its entirety for having carried out activities exclusively for which the tax must be paid or the 0% rate applies (for the purposes of article 5, fraction V, subparagraph d), point 1 of the LIVA, as well as with the applicable rules of the General Tax Resolution for 2023).

28D394000 Did not credit the tax corresponding to investments, according to their usual destination, for having carried out activities exclusively for which the tax is not paid (for the purposes of article 5, fraction V, subparagraph d), points 2 and 4-A of the LIVA).

28D395000 When obliged to pay the VAT or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which VAT must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of article 5, fraction V, subparagraph d), point 3 of the LIVA, as well as with the applicable rules of the General Tax Resolution for 2023).

28D396000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (for the purposes of article 5, fraction V, subparagraph d), point 4 of the LIVA).

28D397000 If affirmative, made adjustments to the value of the creditable tax (for the purposes of articles 5-A of the LIVA and 19 of the RLIVA).

28D398000 In the case of net interest of the year, verified that the VAT credit derived from interest complied with the requirements established for its credit (for the purposes of article 5, fraction I of the LIVA).

672 OFFICIAL GAZETTE Friday, February 2, 2024

Application of fiscal incentives

28D399000 Applied what is provided in article 2.1. of the Decree published in the DOF on December 26, 2013.

28D400000 Applied what is provided in article 2.2. of the Decree published in the DOF on December 26, 2013.

Special Tax on Production and Services (IEPS)

28D401000 Was obliged to pay the IEPS during the year.

Decree of fiscal incentives northern border region

In matters of income tax

28D402000 Opted to apply the fiscal incentive in matters of income tax from the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 (if affirmative, must fill out from index 28180116000000 to 28180144000000 of annex 18).

28D403000 Indicate the percentage that the income of the immediate previous year obtained in the northern border region represents, with respect to the total income obtained outside of it.

28D404000 Is registered in the Beneficiaries Registry of the incentive for the northern border region.

28D405000 Number of authorization letter to apply the income tax fiscal incentive.

28D406000 Date of authorization to apply the income tax fiscal incentive.

28D407000 Number or registration key in the Beneficiaries Registry of the incentive for the northern border region.

28D408000 Ceased to apply the fiscal incentive in matters of income tax indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018.

28D409000 If affirmative to the previous question, indicate the reason for ceasing to apply the income tax fiscal incentive.

28D410000 Date of ceasing to apply the income tax fiscal incentive for any of the above circumstances.

28D411000 Filed no later than the month following that in which the cancellation was requested, the supplementary declarations of the provisional payments in which the incentive was applied and, if applicable, made the payment of the corresponding income tax.

If the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the supplementary declarations presented and the amount paid:

28D412000 (1) corresponding to the month of:

28D413000 (1) date of presentation of the supplementary declaration relative to the provisional payment in which the incentive was applied.

28D414000 (1) amount paid in the supplementary declaration.

28D415000 (2) corresponding to the month of:

28D416000 (2) date of presentation of the supplementary declaration relative to the provisional payment in which the incentive was applied.

28D417000 (2) amount paid in the supplementary declaration.

28D418000 (3) corresponding to the month of:

28D419000 (3) date of presentation of the supplementary declaration relative to the provisional payment in which the incentive was applied.

Friday, February 2, 2024 OFFICIAL GAZETTE 673

28D420000 (3) amount paid in the supplementary declaration.

28D421000 (4) corresponding to the month of:

28D422000 (4) date of presentation of the supplementary declaration relative to the provisional payment in which the incentive was applied.

28D423000 (4) amount paid in the supplementary declaration.

28D424000 (5) corresponding to the month of:

28D425000 (5) date of presentation of the supplementary declaration relative to the provisional payment in which the incentive was applied.

28D426000 (5) amount paid in the supplementary declaration.

28D427000 (6) corresponding to the month of:

28D428000 (6) date of presentation of the supplementary declaration relative to the provisional payment in which the incentive was applied.

28D429000 (6) amount paid in the supplementary declaration.

28D430000 (7) corresponding to the month of:

28D431000 (7) date of presentation of the supplementary declaration relative to the provisional payment in which the incentive was applied.

28D432000 (7) amount paid in the supplementary declaration.

28D433000 (8) corresponding to the month of:

28D434000 (8) date of presentation of the supplementary declaration relative to the provisional payment in which the incentive was applied.

28D435000 (8) amount paid in the supplementary declaration.

28D436000 (9) corresponding to the month of:

28D437000 (9) date of presentation of the supplementary declaration relative to the provisional payment in which the incentive was applied.

28D438000 (9) amount paid in the supplementary declaration.

28D439000 (10) corresponding to the month of:

28D440000 (10) date of presentation of the supplementary declaration relative to the provisional payment in which the incentive was applied.

28D441000 (10) amount paid in the supplementary declaration.

28D442000 (11) corresponding to the month of:

28D443000 (11) date of presentation of the supplementary declaration relative to the provisional payment in which the incentive was applied.

28D444000 (11) amount paid in the supplementary declaration.

28D445000 (12) corresponding to the month of:

28D446000 (12) date of presentation of the supplementary declaration relative to the provisional payment in which the incentive was applied.

28D447000 (12) amount paid in the supplementary declaration.

28D448000 Indicate if the applied fiscal incentive is by domicile, branch, establishment or other.

28D449000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months.

28D450000 Has a branch, agency or any other establishment located within the border region to which the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018, applies.

28D451000 Fell under the circumstances of article sixth, fraction XI of the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018.

28D452000 In addition to the Northern Border Region Incentive, applied another fiscal treatment that grants additional benefits or fiscal incentives, including exemptions or subsidies.

If the answer to the previous question is affirmative, indicate the following:

28D453000 Benefit obtained, derived from the application of the fiscal incentive applied.

28D454000 Amount of the benefit.

674 OFFICIAL GAZETTE Friday, February 2, 2024

28D455000 Collaborated with the annual verification program in real time referred to in article seventh, second paragraph, fraction IV, of the Decree of fiscal incentives northern border region, published in the DOF on December 30, 2020.

28D456000 Date of presentation of the annual collaboration report to the real-time verification program.

28D457000 Number of folio in the receipt of presentation of the annual collaboration report to the real-time verification program.

28D458000 Place of presentation of the annual collaboration report to the real-time verification program.

In matters of value added tax

28D459000 Opted to apply the fiscal incentive in matters of VAT indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018.

28D460000 Date of presentation of the notice of application of the fiscal incentive in matters of VAT indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018.

To which type of taxable acts or activities does the incentive apply:

28D461000 (a) sale of goods.

28D462000 (b) provision of independent services.

28D463000 (c) granting of use or temporary enjoyment of goods.

28D464000 Ceased to apply the fiscal incentive in matters of VAT, indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018.

28D465000 Date of ceasing to apply the incentive in matters of VAT.

28D466000 Fell under the circumstances of articles thirteenth, fraction IV of the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018.

28D467000 That natural or legal person with business activities obliged to make the withholding for the services referred to in fraction IV of article 1-A of the VAT Law, in force until August 31, 2021.

28D468000 If the answer to the previous question is affirmative, indicate if you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid.

In relation to the previous question, indicate the month to which it corresponds, the date of presentation of the payment of the withheld VAT and the amount paid.

28D469000 (1) corresponding to the month of:

28D470000 (1) date of presentation of the payment of the withheld VAT.

28D471000 (1) amount paid.

28D472000 (2) corresponding to the month of:

28D473000 (2) date of presentation of the payment of the withheld VAT.

28D474000 (2) amount paid.

28D475000 (3) corresponding to the month of:

28D476000 (3) date of presentation of the payment of the withheld VAT.

28D477000 (3) amount paid.

28D478000 (4) corresponding to the month of:

28D479000 (4) date of presentation of the payment of the withheld VAT.

28D480000 (4) amount paid.

28D481000 (5) corresponding to the month of:

28D482000 (5) date of presentation of the payment of the withheld VAT.

Friday, February 2, 2024 OFFICIAL GAZETTE 675

28D483000 (5) amount paid.

28D484000 (6) corresponding to the month of:

28D485000 (6) date of presentation of the payment of the withheld VAT.

28D486000 (6) amount paid.

28D487000 (7) corresponding to the month of:

28D488000 (7) date of presentation of the payment of the withheld VAT.

28D489000 (7) amount paid.

28D490000 (8) corresponding to the month of:

28D491000 (8) date of presentation of the payment of the withheld VAT.

28D492000 (8) amount paid.

28D493000 (9) corresponding to the month of:

28D494000 (9) date of presentation of the payment of the withheld VAT.

28D495000 (9) amount paid.

28D496000 (10) corresponding to the month of:

28D497000 (10) date of presentation of the payment of the withheld VAT.

28D498000 (10) amount paid.

28D499000 (11) corresponding to the month of:

28D500000 (11) date of presentation of the payment of the withheld VAT.

28D501000 (11) amount paid.

28D502000 (12) corresponding to the month of:

28D503000 (12) date of presentation of the payment of the withheld VAT.

28D504000 (12) amount paid.

28D505000 What is your functional currency.

28D506000 Is obliged to keep volumetric control.

28D507000 Is an importer of a specific sector.

28D508000 If affirmative to the previous index, indicate which one.

Decree of fiscal incentives southern border region

In matters of income tax

28D509000 Opted to apply the fiscal incentive in matters of income tax from the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 (if affirmative, must fill out from index 28180145000000 to 28180173000000 of annex 18).

28D510000 Indicate the percentage that the income of the immediate previous year obtained in the southern border region represents, with respect to the total income obtained outside of it.

28D511000 Is registered in the Beneficiaries Registry of the incentive for the southern border region.

28D512000 Number of authorization letter to apply the income tax fiscal incentive.

28D513000 Date of authorization to apply the income tax fiscal incentive.

28D514000 Number or registration key in the Beneficiaries Registry of the incentive for the southern border region.

28D515000 Ceased to apply the fiscal incentive in matters of income tax indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020.

28D516000 If affirmative to the previous question, indicate the reason for ceasing to apply the income tax fiscal incentive.

28D517000 Date of ceasing to apply the income tax fiscal incentive for any of the above circumstances.

676 DIARIO OFICIAL Viernes 2 de febrero de 2024 28D518000 Submitted, no later than the month following the one in which deregistration was requested, the complementary declarations of the provisional payments in which the incentive was applied and, where applicable, made the payment of the corresponding income tax. If the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of submission of the complementary declarations presented, and the amount paid: 28D519000 (1) corresponding to the month of: 28D520000 (1) date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 28D521000 (1) amount paid in the complementary declaration. 28D522000 (2) corresponding to the month of: 28D523000 (2) date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 28D524000 (2) amount paid in the complementary declaration. 28D525000 (3) corresponding to the month of: 28D526000 (3) date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 28D527000 (3) amount paid in the complementary declaration. 28D528000 (4) corresponding to the month of: 28D529000 (4) date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 28D530000 (4) amount paid in the complementary declaration. 28D531000 (5) corresponding to the month of: 28D532000 (5) date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 28D533000 (5) amount paid in the complementary declaration. 28D534000 (6) corresponding to the month of: 28D535000 (6) date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 28D536000 (6) amount paid in the complementary declaration. 28D537000 (7) corresponding to the month of: 28D538000 (7) date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 28D539000 (7) amount paid in the complementary declaration. 28D540000 (8) corresponding to the month of: 28D541000 (8) date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 28D542000 (8) amount paid in the complementary declaration. 28D543000 (9) corresponding to the month of: 28D544000 (9) date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 28D545000 (9) amount paid in the complementary declaration. 28D546000 (10) corresponding to the month of: 28D547000 (10) date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 28D548000 (10) amount paid in the complementary declaration. 28D549000 (11) corresponding to the month of: 28D550000 (11) date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 28D551000 (11) amount paid in the complementary declaration. 28D552000 (12) corresponding to the month of:

Viernes 2 de febrero de 2024 DIARIO OFICIAL 677 28D553000 (12) date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 28D554000 (12) amount paid in the complementary declaration. 28D555000 Indicate whether the applied tax incentive is by domicile, branch, establishment, or other. 28D556000 The age of the tax domicile, or of any branch, establishment, or other, in the southern border region is less than 18 months. 28D557000 It has a branch, agency, or any other establishment located within the border region, to which the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020, applies. 28D558000 It falls under the circumstances of article six, fraction XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 28D559000 In addition to the Southern Border Region Incentive, it applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following: 28D560000 Benefit obtained, derived from the application of the tax incentive applied. 28D561000 Amount of the benefit. 28D562000 It collaborated with the annual program of real-time verification referred to in article seven, second paragraph, fraction VI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 28D563000 Date of submission of the annual collaboration report to the real-time verification program. 28D564000 Folio number in the acknowledgment of submission of the annual collaboration report to the real-time verification program. 28D565000 Place of submission of the annual collaboration report to the real-time verification program. In matters of value-added tax 28D566000 It opted to apply the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 28D567000 Date of submission of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. To which type of taxable acts or activities does the incentive apply: 28D568000 (a) sale of goods. 28D569000 (b) provision of independent services. 28D570000 (c) granting of temporary use or enjoyment of goods. 28D571000 It ceased to apply the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 28D572000 Date on which it ceased to apply the VAT incentive. 28D573000 It falls under the circumstances of article twelve, fraction V of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 28D574000 It is a natural or legal person with business activities obliged to make the withholding for the services referred to in fraction IV of article 1-A of the VAT Law, in force until August 31, 2021.

678 DIARIO OFICIAL Viernes 2 de febrero de 2024 28D575000 If the answer to the previous question is affirmative, indicate whether it opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the dates of submission of the remittance of the withheld VAT and the amounts paid. 28D576000 (1) corresponding to the month of: 28D577000 (1) date of submission of the remittance of the withheld VAT. 28D578000 (1) amount paid. 28D579000 (2) corresponding to the month of: 28D580000 (2) date of submission of the remittance of the withheld VAT. 28D581000 (2) amount paid. 28D582000 (3) corresponding to the month of: 28D583000 (3) date of submission of the remittance of the withheld VAT. 28D584000 (3) amount paid. 28D585000 (4) corresponding to the month of: 28D586000 (4) date of submission of the remittance of the withheld VAT. 28D587000 (4) amount paid. 28D588000 (5) corresponding to the month of: 28D589000 (5) date of submission of the remittance of the withheld VAT. 28D590000 (5) amount paid. 28D591000 (6) corresponding to the month of: 28D592000 (6) date of submission of the remittance of the withheld VAT. 28D593000 (6) amount paid. 28D594000 (7) corresponding to the month of: 28D595000 (7) date of submission of the remittance of the withheld VAT. 28D596000 (7) amount paid. 28D597000 (8) corresponding to the month of: 28D598000 (8) date of submission of the remittance of the withheld VAT. 28D599000 (8) amount paid. 28D600000 (9) corresponding to the month of: 28D601000 (9) date of submission of the remittance of the withheld VAT. 28D602000 (9) amount paid. 28D603000 (10) corresponding to the month of: 28D604000 (10) date of submission of the remittance of the withheld VAT. 28D605000 (10) amount paid. 28D606000 (11) corresponding to the month of: 28D607000 (11) date of submission of the remittance of the withheld VAT. 28D608000 (11) amount paid. 28D609000 (12) corresponding to the month of: 28D610000 (12) date of submission of the remittance of the withheld VAT. 28D611000 (12) amount paid. 28D612000 What is its functional currency. 28D613000 It is obliged to maintain volumetric control. 28D614000 It is an importer of a specific sector. 28D615000 If affirmative to the previous index, indicate which

Viernes 2 de febrero de 2024 DIARIO OFICIAL 679 Annex no. 1 consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 1- Statement of financial position for the years ended december 31, 2023 and 2022 (amounts in pesos) 2023 2022 Asset Current assets Cash and financial instruments 28010000000000 Cash in cash registers and national banks. 28010001000000 Cash in cash registers and foreign banks. 28010002000000 National immediate realization values. 28010003000000 Foreign immediate realization values. 28010004000000 National fixed income investments. 28010005000000 Foreign fixed income investments. 28010006000000 Other national financial instruments. 28010007000000 Other foreign financial instruments. 28010008000000 Total of cash and financial instruments. Accounts receivable 28010009000000 National customers (related parties). 28010010000000 National customers (unrelated parties). 28010011000000 Foreign customers (related parties). 28010012000000 Foreign customers (unrelated parties). 28010013000000 National receivables documents (related parties). 28010014000000 National receivables documents (unrelated parties). 28010015000000 Foreign receivables documents (related parties). 28010016000000 Foreign receivables documents (unrelated parties). 28010017000000 Other debtors. 28010018000000 Estimate of uncollectible accounts. 28010019000000 Other national accounts receivable (related parties). 28010020000000 Other national accounts receivable (unrelated parties). 28010021000000 Other foreign accounts receivable (related parties). 28010022000000 Other foreign accounts receivable (unrelated parties). 28010023000000 Total of accounts receivable.

680 DIARIO OFICIAL Viernes 2 de febrero de 2024 Contributions in favor 28010024000000 Value-added tax to recover. 28010025000000 Income tax to recover. 28010026000000 Other taxes to recover. 28010027000000 Total of contributions in favor. Inventories 28010028000000 Finished products. 28010029000000 Work in process. 28010030000000 Raw materials and materials. 28010031000000 Obsolescence estimate. 28010032000000 Loss due to impairment. 28010033000000 Others. 28010034000000 Total of inventories. Prepayments 28010035000000 Rents paid in advance. 28010036000000 Advance to suppliers. 28010037000000 Other prepayments. 28010038000000 Loss due to impairment of prepayments. 28010039000000 Total of prepayments. 28010040000000 Other short-term assets. 28010041000000 Unpaid value-added tax. 28010042000000 Total of current assets. Non-current assets Long-term accounts receivable 28010043000000 Long-term national accounts receivable (related parties). 28010044000000 Long-term national accounts receivable (unrelated parties). 28010045000000 Long-term foreign accounts receivable (related parties). 28010046000000 Long-term foreign accounts receivable (unrelated parties). 28010047000000 Total of long-term accounts receivable. Long-term prepayments 28010048000000 Advance to national suppliers. 28010049000000 Advance to foreign suppliers. 28010050000000 Other national prepayments. 28010051000000 Other foreign prepayments. 28010052000000 Total of long-term prepayments.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 681 Permanent investments 28010053000000 National permanent investments. 28010054000000 Foreign permanent investments. 28010055000000 Total of permanent investments. Fixed assets Real estate, machinery and equipment 28010056000000 Land. 28010057000000 Buildings. 28010058000000 Machinery. 28010059000000 Transport equipment. 28010060000000 Furniture and equipment. 28010061000000 Computer equipment. 28010062000000 Other fixed assets. 28010063000000 Total of real estate, machinery and equipment. Accumulated depreciation 28010064000000 Accumulated depreciation of buildings. 28010065000000 Accumulated depreciation of machinery. 28010066000000 Accumulated depreciation of transport equipment. 28010067000000 Accumulated depreciation of furniture and equipment. 28010068000000 Accumulated depreciation of computer equipment. 28010069000000 Accumulated depreciation of other fixed assets. 28010070000000 Total of accumulated depreciation. Accumulated impairment loss 28010071000000 Accumulated impairment loss of buildings. 28010072000000 Accumulated impairment loss of machinery. 28010073000000 Accumulated impairment loss of transport equipment. 28010074000000 Accumulated impairment loss of furniture and equipment. 28010075000000 Accumulated impairment loss of computer equipment. 28010076000000 Accumulated impairment loss of other fixed assets. 28010077000000 Total of accumulated impairment loss. 28010078000000 Total of net real estate, machinery and equipment. Intangible assets 28010079000000 Preoperational expenses. 28010080000000 Market research. 28010081000000 Patents and trademarks. 28010082000000 Amortizations. 28010083000000 Impairment loss. 28010084000000 Other intangible assets. 28010085000000 Total of intangible assets.

682 DIARIO OFICIAL Viernes 2 de febrero de 2024 Other assets 28010086000000 Goodwill. 28010087000000 Impairment loss. 28010088000000 Deferred income tax. 28010089000000 Deferred employee profit sharing. 28010090000000 Long-term financial instruments. 28010091000000 Other assets. 28010092000000 Total of other assets. 28010093000000 Total of non-current assets. 28010094000000 Total of assets. Liabilities Short-term liabilities Notes payable 28010095000000 National (related parties). 28010096000000 National (unrelated parties). 28010097000000 Foreign (related parties). 28010098000000 Foreign (unrelated parties). 28010099000000 Total of notes payable. Financial instruments 28010100000000 National financial instruments. 28010101000000 Foreign financial instruments. 28010102000000 Other national. 28010103000000 Other foreign. 28010104000000 Total of financial instruments. Other creditors 28010105000000 National (related parties). 28010106000000 National (unrelated parties). 28010107000000 Foreign (related parties). 28010108000000 Foreign (unrelated parties). 28010109000000 Total of other creditors. Suppliers 28010110000000 National (related parties). 28010111000000 National (unrelated parties). 28010112000000 Foreign (related parties). 28010113000000 Foreign (unrelated parties). 28010114000000 Total of suppliers.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 683 Contributions payable 28010115000000 Income tax. 28010116000000 Tax on assets. 28010117000000 Value-added tax. 28010118000000 Special tax on production and services. 28010119000000 Tax on new automobiles. 28010120000000 Local taxes. 28010121000000 Social security employer contributions. 28010122000000 Social security worker contributions. 28010123000000 INFONAVIT contributions. 28010124000000 SAR contributions. 28010125000000 Other taxes and contributions. 28010126000000 Total of contributions payable. Other liabilities 28010127000000 Value-added tax not collected. 28010128000000 Employee profit sharing. 28010129000000 Advances from national customers (related parties). 28010130000000 Advances from national customers (unrelated parties). 28010131000000 Advances from foreign customers (related parties). 28010132000000 Advances from foreign customers (unrelated parties). 28010133000000 Other short-term national accounts receivable (related parties). 28010134000000 Other short-term national accounts receivable (unrelated parties). 28010135000000 Other short-term foreign accounts receivable (related parties). 28010136000000 Other short-term foreign accounts receivable (unrelated parties). 28010137000000 Contributions for future capital increases. 28010138000000 Unearned revenue. 28010139000000 Other national. 28010140000000 Other foreign. 28010141000000 Total of other liabilities. 28010142000000 Current portion of short-term financial debt liability. 28010143000000 Total of short-term liabilities. Long-term liabilities Long-term debts 28010144000000 National notes payable (related parties). 28010145000000 National notes payable (unrelated parties). 28010146000000 Notes payable with foreigners (related parties). 28010147000000 Notes payable with foreigners (unrelated parties).

684 DIARIO OFICIAL Viernes 2 de febrero de 2024 28010148000000 Other long-term national accounts receivable (related parties). 28010149000000 Other long-term national accounts receivable (unrelated parties). 28010150000000 Other long-term foreign accounts receivable (related parties). 28010151000000 Other long-term foreign accounts receivable (unrelated parties). 28010152000000 Long-term financial instruments. 28010153000000 Total of long-term debts. 28010154000000 Employee benefits. Other liabilities 28010155000000 Rents collected in advance. 28010156000000 Deferred income tax. 28010157000000 Deferred employee profit sharing. 28010158000000 Others. 28010159000000 Total of other liabilities. 28010160000000 Total of long-term liabilities. 28010161000000 Total of liabilities. Equity 28010162000000 Social capital from contributions. 28010163000000 Social capital from capitalization. 28010164000000 Contributions for future capital increases. 28010165000000 Share subscription premium. 28010166000000 Legal reserve. 28010167000000 Net profit. 28010168000000 Net loss. 28010169000000 Retained earnings from previous years. 28010170000000 Accumulated losses from previous years. 28010171000000 Other comprehensive income (debtor). 28010172000000 Other comprehensive income (creditor). 28010173000000 Excess in the update of equity. 28010174000000 Shortfall in the update of equity. 28010175000000 Result from holding non-monetary assets. 28010176000000 Other creditor equity accounts. 28010177000000 Other debtor equity accounts. 28010178000000 Total of equity. 28010179000000 Total of liabilities and equity. The attached notes are an integral part of this financial statement. Part II Data to provide Percentage in relation to the total of assets (fiscal year) Percentage in relation to the total of assets (fiscal year previous) Variation in pesos with respect to the fiscal year previous Percentage of variation in pesos with respect to the fiscal year previous Explain variation

Viernes 2 de febrero de 2024 DIARIO OFICIAL 685 Annex no. 2 consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 2- Statement of comprehensive income for the periods comprised from January 1 to December 31 of 2023 and 2022 (amounts in pesos) Total 2023 Related parties 2023 Note: To fill out this annex, it is necessary to first capture the information from annexes 5, 6 (when obliged to fill out this annex), 7 and 8. 28020000000000 Total of sales or net income. Less: 28020001000000 Cost of sales. 28020002000000 Gross loss. 28020003000000 Gross profit. Less: Operating expenses 28020004000000 General expenses. 28020005000000 Administrative expenses. 28020006000000 Sales expenses. 28020007000000 Total. 28020008000000 Operating loss. 28020009000000 Operating profit. Plus (minus): Comprehensive financing result 28020010000000 Interest in favor. 28020011000000 Interest charged. 28020012000000 Late interest in favor. 28020013000000 Late interest charged. 28020014000000 Exchange gain. 28020015000000 Exchange loss. 28020016000000 Result from favorable monetary position. 28020017000000 Result from unfavorable monetary position. 28020018000000 Changes in fair value of debtor financial assets and liabilities. 28020019000000 Changes in fair value of creditor financial assets and liabilities. 28020020000000 Other financial concepts in favor. 28020021000000 Other financial concepts charged. 28020022000000 Total. Plus (minus):

686 DIARIO OFICIAL Viernes 2 de febrero de 2024 Participation in the net profit or loss of other entities 28020023000000 Net loss from participation in the results of unconsolidated subsidiaries, associates, and joint ventures. 28020024000000 Net profit from participation in the results of unconsolidated subsidiaries, associates, and joint ventures. 28020025000000 Loss before income tax. 28020026000000 Profit before income tax. Less: Income tax 28020027000000 Income tax. 28020028000000 Deferred income tax. 28020029000000 Other provisions. 28020030000000 Total. Plus (minus): Other income (expenses) 28020031000000 Reversal of goodwill impairment. 28020032000000 Reversal of impairment of other long-term assets. 28020033000000 Favorable discontinued operations. 28020034000000 Unfavorable discontinued operations. 28020035000000 Total other income (expenses), net. 28020036000000 Net loss. 28020037000000 Net profit. Plus (minus): Other comprehensive income 28020038000000 Foreign currency translation results favorable. 28020039000000 Foreign currency translation results unfavorable. 28020040000000 Unrealized gains on and/or in financial instruments favorable. 28020041000000 Unrealized losses on and/or in financial instruments unfavorable. 28020042000000 Cash flow hedges and/or financial instruments valuation favorable. 28020043000000 Cash flow hedges and/or financial instruments valuation unfavorable. 28020044000000 Share of other comprehensive income of associates favorable. 28020045000000 Share of other comprehensive income of associates unfavorable. 28020046000000 Income tax on other comprehensive income. 28020047000000 PTU (Profit Sharing) on other comprehensive income. 28020048000000 Others.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 687 28020049000000 Sum of other comprehensive income. 28020050000000 Comprehensive loss. 28020051000000 Comprehensive income. 28020052000000 Basic earnings per ordinary share. The attached notes are an integral part of this financial statement. Part II Data to be provided Unrelated parties 2023 Total 2022 Related parties 2022 Unrelated parties 2022 Annex no. 3 consists of 19 columns and is divided into four parts Part I Index Concept Data to be provided 3- Statement of changes in equity for the years ended december 31, 2023 and 2022 (amounts in pesos) Capital social: from contributions Capital social: from capitalization 28030000000000 Balances as of January 1, 2022 previously reported. 28030001000000 Adjustment for retrospective application due to accounting changes and error corrections. 28030002000000 Balances as of January 1, 2022 adjusted. 28030003000000 Capital contributions. 28030004000000 Capital refunds. 28030005000000 Dividends paid. 28030006000000 Stock dividends. 28030007000000 Changes in controlling interest that do not imply loss of control. 28030008000000 Net profit of 2022. 28030009000000 Net loss of 2022. 28030010000000 Result from holding non-monetary assets. 28030011000000 Share repurchase. 28030012000000 Valuation effect of the exercise of financial instruments. 28030013000000 Conversion effect of the exercise of foreign operations. 28030014000000 Foreign currency translation results favorable. 28030015000000 Foreign currency translation results unfavorable. 28030016000000 Unrealized gains on and/or in financial instruments favorable. 28030017000000 Unrealized losses on and/or in financial instruments unfavorable. 28030018000000 Cash flow hedges and/or financial instruments valuation favorable. 28030019000000 Cash flow hedges and/or financial instruments valuation unfavorable. 28030020000000 Share of other comprehensive income of associates favorable.

688 DIARIO OFICIAL Viernes 2 de febrero de 2024 28030021000000 Share of other comprehensive income of associates unfavorable. 28030022000000 Income tax on other comprehensive income. 28030023000000 PTU (Profit Sharing) on other comprehensive income. 28030024000000 Others. 28030025000000 Balances as of December 31, 2022. 28030026000000 Balances as of January 1, 2023 previously reported. 28030027000000 Adjustment for retrospective application due to accounting changes and error corrections. 28030028000000 Balances as of January 1, 2023 adjusted. 28030029000000 Capital contributions. 28030030000000 Capital refunds. 28030031000000 Dividends paid. 28030032000000 Stock dividends. 28030033000000 Changes in controlling interest that do not imply loss of control. 28030034000000 Net profit of 2023. 28030035000000 Net loss of 2023. 28030036000000 Result from holding non-monetary assets. 28030037000000 Share repurchase. 28030038000000 Valuation effect of the exercise of financial instruments. 28030039000000 Conversion effect of the exercise of foreign operations. 28030040000000 Foreign currency translation results favorable. 28030041000000 Foreign currency translation results unfavorable. 28030042000000 Unrealized gains on and/or in financial instruments favorable. 28030043000000 Unrealized losses on and/or in financial instruments unfavorable. 28030044000000 Cash flow hedges and/or financial instruments valuation favorable. 28030045000000 Cash flow hedges and/or financial instruments valuation unfavorable. 28030046000000 Share of other comprehensive income of associates favorable. 28030047000000 Share of other comprehensive income of associates unfavorable. 28030048000000 Income tax on other comprehensive income. 28030049000000 PTU (Profit Sharing) on other comprehensive income. 28030050000000 Others. 28030051000000 Balances as of December 31, 2023. The attached notes are an integral part of this financial statement. Part II Data to be provided Contributions for future capital increases Premium on share subscription Legal reserve Net profit Net loss

Viernes 2 de febrero de 2024 DIARIO OFICIAL 689 Part III Data to be provided Retained earnings from previous years Accumulated losses from previous years Other comprehensive income (loss) Other comprehensive income (gain) Excess in the updating of equity capital Part IV Data to be provided Deficiency in the updating of equity capital Result from holding non-monetary assets Other equity gain accounts Other equity loss accounts Total equity capital Index Concept Data to be provided 4- Statement of cash flows for the years ended december 31, 2023 and 2022 (amounts in pesos) 2023 2022 According to the indirect method Operating activities 28040000000000 Profit before income tax. 28040001000000 Loss before income tax. Items related to investment activities 28040002000000 Depreciations and amortizations. 28040003000000 Asset impairment loss. 28040004000000 Gain on sale of fixed asset and land. 28040005000000 Interest income. 28040006000000 Dividends received. 28040007000000 Other items related to investment activities. 28040008000000 Sum of items related to investment activities. Items related to financing activities 28040009000000 Interest expense. 28040010000000 Other items related to financing activities. 28040011000000 Sum of items related to financing activities.

690 DIARIO OFICIAL Viernes 2 de febrero de 2024 Plus (minus): 28040012000000 Increase in accounts receivable and others. 28040013000000 Decrease in inventories. 28040014000000 Decrease in suppliers. 28040015000000 Income tax paid. 28040016000000 Other items. 28040017000000 Net cash flows from operating activities. Investment activities 28040018000000 Business acquired (goodwill and/or commercial). 28040019000000 Interest received. 28040020000000 Dividends received. 28040021000000 Acquisition of fixed asset and land. 28040022000000 Proceeds from sale of fixed asset and land. 28040023000000 Acquisition of shares. 28040024000000 Acquisition of intangible assets. 28040025000000 Acquisition of other assets. 28040026000000 Other items related to investment activities. 28040027000000 Net cash flows from investment activities. 28040028000000 Excess cash to apply in financing activities (positive result). 28040029000000 Cash to be obtained from financing activities (negative result). Financing activities 28040030000000 Cash inflow from capital issuance. 28040031000000 Cash inflow from contributions for future capital increases. 28040032000000 Obtaining loans from related parties. 28040033000000 Obtaining loans from unrelated parties. 28040034000000 Payment of liabilities. 28040035000000 Payment of loans from related parties. 28040036000000 Payment of loans from unrelated parties. 28040037000000 Payment of liabilities arising from financial leases. 28040038000000 Interest paid. 28040039000000 Payment of dividends. 28040040000000 Debt issuance. 28040041000000 Other items related to financing activities. 28040042000000 Net cash flows from financing activities. 28040043000000 Net increase in cash and cash equivalents. Effects from changes in the value of cash 28040044000000 Effects from changes in the value of cash due to conversion of balances and cash flows of foreign operations into the reporting currency.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 691 28040045000000 Effects from changes in the value of cash due to inflation associated with the balances and cash flows of entities that make up the consolidated economic entity. 28040046000000 Other effects from changes in the value of cash. 28040047000000 Total effects from changes in the value of cash. 28040048000000 Cash at the beginning of the period. 28040049000000 Cash at the end of the period. According to the direct method Operating activities 28040050000000 Collections from customers. 28040051000000 Payments to suppliers. 28040052000000 Payments to employees and other suppliers of goods and services. 28040053000000 Income tax paid. 28040054000000 Other operating activities. 28040055000000 Net cash flows from operating activities. Investment activities 28040056000000 Business acquired (goodwill and/or commercial). 28040057000000 Interest received. 28040058000000 Dividends received. 28040059000000 Acquisition of fixed asset and land. 28040060000000 Proceeds from sale of fixed asset and land. 28040061000000 Acquisition of shares. 28040062000000 Acquisition of intangible assets. 28040063000000 Acquisition of other assets. 28040064000000 Other items related to investment activities. 28040065000000 Net cash flows from investment activities. 28040066000000 Excess cash to apply in financing activities (positive result). 28040067000000 Cash to be obtained from financing activities (negative result). Financing activities 28040068000000 Cash inflow from capital issuance. 28040069000000 Cash inflow from contributions for future capital increases. 28040070000000 Obtaining loans from related parties. 28040071000000 Obtaining loans from unrelated parties. 28040072000000 Payment of liabilities. 28040073000000 Payment of loans from related parties. 28040074000000 Payment of loans from unrelated parties. 28040075000000 Payment of liabilities arising from financial leases. 28040076000000 Interest paid. 28040077000000 Payment of dividends. 28040078000000 Debt issuance.

692 DIARIO OFICIAL Viernes 2 de febrero de 2024 28040079000000 Other items related to financing activities. 28040080000000 Net cash flows from financing activities. 28040081000000 Net increase in cash and cash equivalents. Effects from changes in the value of cash 28040082000000 Effects from changes in the value of cash due to conversion of balances and cash flows of foreign operations into the reporting currency. 28040083000000 Effects from changes in the value of cash due to inflation associated with the balances and cash flows of entities that make up the consolidated economic entity. 28040084000000 Other effects from changes in the value of cash. 28040085000000 Total effects from changes in the value of cash. 28040086000000 Cash at the beginning of the period. 28040087000000 Cash at the end of the period. The attached notes are an integral part of this financial statement. Concept 4.1.- Notes to the financial statements. Annex no. 5 consists of 17 columns and is divided into four parts. Part I Index Concept Data to be provided 5- Analytical integration of sales or net income for the years ended december 31, 2023 and 2022 (amounts in pesos) 2023 2022 28050000000000 Total sales to nationals of produced inventories. 28050001000000 Total sales abroad of produced inventories. 28050002000000 Total sales of produced inventories. 28050003000000 Total sales to nationals of inventories acquired for distribution. 28050004000000 Total sales abroad of inventories acquired for distribution. 28050005000000 Total sales of inventories for distribution. 28050006000000 Returns, discounts, and allowances on national sales. 28050007000000 Returns, discounts, and allowances on foreign sales. 28050008000000 Net sales. Net income from: 28050009000000 General services nationally. 28050010000000 General services abroad. 28050011000000 Administrative services nationally. 28050012000000 Administrative services abroad.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 693 28050013000000 Insurance and reinsurance nationally. 28050014000000 Insurance and reinsurance abroad. 28050015000000 Commissions nationally. 28050016000000 Commissions abroad. 28050017000000 Royalties nationally. 28050018000000 Royalties abroad. 28050019000000 Technical assistance nationally. 28050020000000 Technical assistance abroad. 28050021000000 National leasing. 28050022000000 Foreign leasing. 28050023000000 Gain on sale of shares. 28050024000000 Gain on sale of fixed asset. 28050025000000 Gain on sale of intangible assets. 28050026000000 Gain on sale of land. 28050027000000 Recovery of uncollectible accounts. 28050028000000 Recovery by insurance. 28050029000000 Dividends from residents in the country. 28050030000000 Dividends from residents abroad. 28050031000000 Others. 28050032000000 Total net income. 28050033000000 Total sales or net income. 28050034000000 Adjustment for updating. 28050035000000 Total sales or net income updated. Part II Data to be provided Percentage in relation to total sales or net income updated (current fiscal year) Percentage in relation to total sales or net income updated (current fiscal year previous) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation Part III Data to be provided Related parties 2023 Unrelated parties 2023 Related parties 2022 Unrelated parties 2022 Part IV Data to be provided Total accumulable for ISR 2023 Total not accumulable for ISR 2023 Total accumulable for ISR 2022 Total not accumulable for ISR 2022

694 DIARIO OFICIAL Viernes 2 de febrero de 2024 Annex no. 6 consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 6- Determination of cost of goods sold for accounting and income tax purposes for the periods from January 1 to December 31 of 2023 and 2022 (amounts in pesos) Total 2023 Related parties 2023 Note: Information from this annex is only captured when a type of costing system has been selected in the "28D017000" index of the general data annex. According to the absorption costing system, based on historical or predetermined costs for tax purposes and with valuation methods of acquisition cost and standard cost for accounting purposes 28060000000000 Initial inventory of raw materials. Plus: 28060001000000 National purchases of raw materials. 28060002000000 Imported purchases of raw materials. Less: 28060003000000 Final inventory of raw materials. 28060004000000 Direct raw materials used for production. Plus: 28060005000000 Direct labor. 28060006000000 Prime cost of production. Plus: 28060007000000 Indirect raw materials. 28060008000000 Indirect labor. 28060009000000 Manufacturing expenses. 28060010000000 Production cost. Plus: 28060011000000 Initial inventory of work in process. 28060012000000 Purchases of work in process. Less: 28060013000000 Final inventory of work in process. 28060014000000 Cost of finished production. Plus: 28060015000000 Initial inventory of finished products. 28060016000000 Purchases of finished products. Less: 28060017000000 Final inventory of finished products. 28060018000000 LIFO effect eliminated from cost of sales. 28060019000000 Other cost of sales concepts. 28060020000000 Accounting cost of sales. 28060021000000 Plus-minus: inflation effect according to NIF B-10. 28060022000000 Historical accounting cost of goods sold.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 695 Less: 28060023000000 Purchases of raw materials, work in process, and finished goods not deductible. 28060024000000 Non-deductible labor. 28060025000000 Non-deductible manufacturing expenses. 28060026000000 Accounting depreciation in manufacturing expenses. 28060027000000 Other non-deductible concepts. Plus: 28060028000000 Fiscal depreciation of investments related to production. 28060029000000 Other deductible concepts. 28060030000000 Cost of goods sold deductible for income tax. According to a system other than the above 28060031000000 Manufacturing expenses. 28060032000000 Other cost of sales concepts. 28060033000000 Accounting cost of sales. 28060034000000 Plus-minus: inflation effect according to NIF B-10. 28060035000000 Historical accounting cost of goods sold. Less: 28060036000000 Non-deductible concepts excluding depreciation. 28060037000000 Accounting depreciation. Plus: 28060038000000 Fiscal depreciation. 28060039000000 Other deductible concepts. 28060040000000 Cost of goods sold deductible for income tax. Part II Data to be provided Unrelated parties 2023 Total 2022 Related parties 2022 Unrelated parties 2022 Annex no. 7 consists of 56 columns and is divided into twelve parts. Part I Index Concept Data to be provided 7- Comparative analysis of expense subaccounts for the years ended december 31, 2023 and 2022 (amounts in pesos) Manufacturing expenses 2023 Manufacturing expenses 2022 Remuneration 28070000000000 Wages and salaries. 28070001000000 Compensation. 28070002000000 Overtime. 28070003000000 Vacation.

696 DIARIO OFICIAL Viernes 2 de febrero de 2024 28070004000000 Vacation premium. 28070005000000 Bonuses. 28070006000000 Indemnities. 28070007000000 Worker participation in profits caused. 28070008000000 Deferred worker participation in profits. 28070009000000 Wages, salaries, and benefits to workers with disabilities and/or elderly. 28070010000000 Other remuneration. 28070011000000 Total remuneration. Benefits to personnel 28070012000000 Retirement benefits. 28070013000000 Personnel incentives. 28070014000000 Social security. 28070015000000 Contributions to pension plan. 28070016000000 Other benefits. 28070017000000 Total benefits to personnel. Taxes and contributions on wages and salaries 28070018000000 IMSS quotas. 28070019000000 INFONAVIT contributions. 28070020000000 Payroll tax. 28070021000000 Retirement insurance. 28070022000000 Other taxes and contributions. 28070023000000 Total taxes and contributions on wages and salaries. Fees 28070024000000 To resident individuals. 28070025000000 To resident corporations. 28070026000000 To residents abroad. 28070027000000 Subtotal. 28070028000000 To the board of directors. 28070029000000 Total fees. Leases 28070030000000 To resident individuals. 28070031000000 To resident corporations. 28070032000000 To residents abroad. 28070033000000 Total leases. Depreciations and amortizations 28070034000000 Depreciations. 28070035000000 Total depreciations.

Friday, February 2, 2024 OFFICIAL GAZETTE 697 28070036000000 Amortizations. 28070037000000 Total amortizations. Other expenses 28070038000000 Fuels and lubricants. 28070039000000 Postage. 28070040000000 Internet. 28070041000000 Per diems and travel expenses. 28070042000000 Representation expenses. 28070043000000 Telephone. 28070044000000 Water. 28070045000000 Electricity. 28070046000000 Security and cleaning. 28070047000000 Office supplies. 28070048000000 Legal expenses. 28070049000000 Maintenance and conservation. 28070050000000 Insurance and bonds. 28070051000000 Non-deductible expenses. 28070052000000 Other taxes and fees. 28070053000000 Tax surcharges. 28070054000000 Dues and subscriptions. 28070055000000 Propaganda and advertising. 28070056000000 Photocopying. 28070057000000 Donations. 28070058000000 Technical assistance. 28070059000000 Freight and hauling paid to individuals. 28070060000000 Freight and hauling paid to corporations. 28070061000000 Import duty. 28070062000000 Export duty. 28070063000000 Royalties without withholding. 28070064000000 Royalties subject to 5%. 28070065000000 Royalties subject to 10%. 28070066000000 Royalties subject to 25%. 28070067000000 Royalties subject to 35%. 28070068000000 Sales commissions. 28070069000000 Patents and trademarks. 28070070000000 Production raw materials. 28070071000000 Auxiliary production materials. 28070072000000 Bank commissions. 28070073000000 Loss on sale of land. 28070074000000 Loss on sale of buildings and constructions. 28070075000000 Loss on sale of machinery. 28070076000000 Loss on sale of transport equipment. 28070077000000 Loss on sale of furniture and equipment. 28070078000000 Loss on sale of computer equipment. 28070079000000 Loss on alienation of shares. 28070080000000 Loss on asset impairment. 28070081000000 Loss on uncollectible credits. 28070082000000 Restaurant consumption.

698 OFFICIAL GAZETTE Friday, February 2, 2024 28070083000000 Loss on derivative financial operations. 28070084000000 Deduction for food aid for workers. 28070085000000 Use or temporary enjoyment of automobiles with rechargeable electric batteries and electric automobiles with internal combustion engines or hydrogen-powered. 28070086000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 28070087000000 Others. 28070088000000 Total other expenses. 28070089000000 Total expenses. 28070090000000 Reexpression effect. 28070091000000 Total updated expenses. Part II Data to be provided Manufacturing expenses: percentage in relation to total updated expenses (fiscal year) Manufacturing expenses: percentage in relation to total updated expenses (fiscal year previous) Manufacturing expenses: variation in pesos with respect to the previous fiscal year Manufacturing expenses: percentage of variation in pesos with respect to the previous fiscal year Manufacturing expenses: explain variation Part III Data to be provided Manufacturing expenses: related parties 2023 Manufacturing expenses: unrelated parties 2023 Manufacturing expenses: related parties 2022 Manufacturing expenses: unrelated parties 2022 Sales expenses 2023 Part IV Data to be provided Sales expenses 2022 Sales expenses: percentage in relation to total updated expenses (fiscal year) Sales expenses: percentage in relation to total updated expenses (fiscal year previous) Sales expenses: variation in pesos with respect to the previous fiscal year Sales expenses: percentage of variation in pesos with respect to the previous fiscal year Part V Data to be provided Sales expenses: explain variation Sales expenses: related parties 2023 Sales expenses: unrelated parties 2023 Sales expenses: related parties 2022 Sales expenses: unrelated parties 2022

Friday, February 2, 2024 OFFICIAL GAZETTE 699 Part VI Data to be provided Administrative expenses 2023 Administrative expenses 2022 Administrative expenses: percentage in relation to total updated expenses (fiscal year) Administrative expenses: percentage in relation to total updated expenses (fiscal year previous) Administrative expenses: variation in pesos with respect to the previous fiscal year Part VII Data to be provided Administrative expenses: percentage of variation in pesos with respect to the previous fiscal year Administrative expenses: explain variation Administrative expenses: related parties 2023 Administrative expenses: unrelated parties 2023 Administrative expenses: related parties 2022 Part VIII Data to be provided Administrative expenses: unrelated parties 2022 General expenses 2023 General expenses 2022 General expenses: percentage in relation to total updated expenses (fiscal year) General expenses: percentage in relation to total updated expenses (fiscal year previous) Part IX Data to be provided General expenses: variation in pesos with respect to the previous fiscal year General expenses: percentage of variation in pesos with respect to the previous fiscal year General expenses: explain variation General expenses: related parties 2023 General expenses: unrelated parties 2023 Part X Data to be provided General expenses: related parties 2022 General expenses: unrelated parties 2022 Total 2023 Total 2022

700 OFFICIAL GAZETTE Friday, February 2, 2024 Part XI Data to be provided Total related parties 2023 Total unrelated parties 2023 Total related parties 2022 Total unrelated parties 2022 Part XII Data to be provided Total deductible for Income Tax 2023 Total deductible for Income Tax 2022 Total non deductible for Income Tax 2023 Total non deductible for Income Tax 2022 Annex no. 8 consists of 12 columns and is divided into three parts. Part I Index Concept Data to be provided 8- Comparative analysis of the subaccounts of the comprehensive financing result for the periods ended december 31, 2023 and 2022 (amounts in pesos) 2023 Related parties 2023 Interest in favor Domestic 28080000000000 Banking. 28080001000000 Individuals. 28080002000000 Corporations. 28080003000000 Reexpression effect. 28080004000000 Total domestic interest in favor. Foreign 28080005000000 Banking. 28080006000000 Individuals. 28080007000000 Corporations. 28080008000000 Reexpression effect. 28080009000000 Total foreign interest in favor. 28080010000000 Total interest in favor. Interest payable Domestic 28080011000000 Banking. 28080012000000 Individuals. 28080013000000 Corporations. 28080014000000 Reexpression effect. 28080015000000 Total domestic interest payable.

Friday, February 2, 2024 OFFICIAL GAZETTE 701 Foreign 28080016000000 Banking. 28080017000000 Individuals. 28080018000000 Corporations. 28080019000000 Reexpression effect. 28080020000000 Total foreign interest payable. 28080021000000 Total interest payable. Penalty interest in favor Domestic 28080022000000 Domestic. 28080023000000 Reexpression effect. 28080024000000 Total domestic penalty interest in favor. Foreign 28080025000000 Foreign. 28080026000000 Reexpression effect. 28080027000000 Total foreign penalty interest in favor. 28080028000000 Total penalty interest in favor. Penalty interest payable Domestic 28080029000000 Domestic. 28080030000000 Reexpression effect. 28080031000000 Total domestic penalty interest payable. Foreign 28080032000000 Foreign. 28080033000000 Reexpression effect. 28080034000000 Total foreign penalty interest payable. 28080035000000 Total penalty interest payable. Exchange result 28080036000000 Exchange loss. 28080037000000 Reexpression effect. 28080038000000 Total exchange loss. 28080039000000 Exchange gain. 28080040000000 Reexpression effect. 28080041000000 Total exchange gain. 28080042000000 Total exchange result.

702 OFFICIAL GAZETTE Friday, February 2, 2024 Monetary position result 28080043000000 Favorable monetary position result. 28080044000000 Reexpression effect. 28080045000000 Total favorable monetary position result. 28080046000000 Unfavorable monetary position result. 28080047000000 Reexpression effect. 28080048000000 Total unfavorable monetary position result. 28080049000000 Total monetary position result. Changes in fair value of financial assets and liabilities 28080050000000 Changes in fair value of debtor financial assets and liabilities. 28080051000000 Reexpression effect. 28080052000000 Total changes in fair value of debtor financial assets and liabilities. 28080053000000 Changes in fair value of creditor financial assets and liabilities. 28080054000000 Reexpression effect. 28080055000000 Total changes in fair value of creditor financial assets and liabilities. 28080056000000 Total changes in fair value of financial assets and liabilities. Other financial concepts Other in favor Domestic 28080057000000 Domestic. 28080058000000 Reexpression effect. 28080059000000 Total other domestic in favor. Foreign 28080060000000 Foreign. 28080061000000 Reexpression effect. 28080062000000 Total other foreign in favor. 28080063000000 Total other in favor. Other payable Domestic 28080064000000 Domestic. 28080065000000 Reexpression effect. 28080066000000 Total other domestic payable.

Friday, February 2, 2024 OFFICIAL GAZETTE 703 Foreign 28080067000000 Foreign. 28080068000000 Reexpression effect. 28080069000000 Total other foreign payable. 28080070000000 Total other payable. 28080071000000 Total other financial concepts. 28080072000000 Total comprehensive financing result. Part II Data to be provided Unrelated parties 2023 2022 Related parties 2022 Unrelated parties 2022 Part III Data to be provided Accumulable or deductible for Income Tax: 2023 Accumulable or deductible for Income Tax: 2022 Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2023 Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2022 Annex no. 9 consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 9- List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent for the period ended december 31, 2023 (amounts in pesos) Taxable base Rate, tariff or fee Contributions payable by the taxpayer as the direct subject Income Tax (ISR) 28090000000000 Income Tax. 28090001000000 Other ISR reductions. 28090002000000 ISR incurred in the period. 28090003000000 Amount pending applied in the period, from the tax incentive for projects in Research and Technological Development authorized in previous periods. 28090004000000 Amount pending applied in the period, from the tax incentive for projects in Investment in the National Cinematographic Production of previous periods. 28090005000000 Amount pending applied in the period, from the tax incentive for investment projects in the arts of previous periods.

704 OFFICIAL GAZETTE Friday, February 2, 2024 28090006000000 Incentive for investment projects in national cinematographic production. 28090007000000 Incentive for investment projects in the arts. 28090008000000 Expenses and investments for Projects in research and technological development, applied in the 2023 period. 28090009000000 Expenses and investments for Projects in research and technological development, applied in the 2022 period. 28090010000000 Expenses and investments for Projects in research and technological development, applied in the 2021 period. 28090011000000 Expenses and investments for Projects in research and technological development, applied in the 2020 period. 28090012000000 Expenses and investments for Projects in research and technological development, applied in the 2019 period. 28090013000000 Expenses and investments for Projects in research and technological development, applied in the 2018 period. 28090014000000 Expenses and investments for Projects in research and technological development, applied in the 2017 period. 28090015000000 Expenses and investments for Projects in research and technological development, applied in the 2016 period. 28090016000000 Expenses and investments for Projects in research and technological development, applied in the 2015 period. 28090017000000 Expenses and investments for Projects in research and technological development, applied in the 2014 period. 28090018000000 Amount pending to be applied for Projects in research and technological development. 28090019000000 Incentive for investment in projects and programs for high-performance sports. 28090020000000 Amount pending to be applied for investment in projects and programs for high-performance sports. 28090021000000 Income obtained from government support. 28090022000000 Amount pending to be applied from the incentive for investment in fixed feeding equipment for electric vehicles. 28090023000000 Amount of the tax incentive for biodiesel and its mixtures. 28090024000000 Other incentives. 28090025000000 Total incentives. 28090026000000 Provisional payments made to the Federated entities. 28090027000000 ISR withheld from the taxpayer. 28090028000000 Creditable ISR paid abroad. 28090029000000 Creditable ISR by dividends or profits distributed. 28090030000000 Other amounts payable. 28090031000000 Other amounts in favor. 28090032000000 Difference payable. 28090033000000 Difference in favor. 28090034000000 Income Tax payable for the period.

Friday, February 2, 2024 OFFICIAL GAZETTE 705 28090035000000 Tax incentive in matter of income tax indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018, applied in the 2023 period. 28090036000000 Tax incentive in matter of income tax indicated in the Decree of tax incentives southern border region, published in the DOF on December 30, 2020, applied in the 2023 period. 28090037000000 Income Tax paid in annual, normal and complementary declarations. 28090038000000 Difference payable for the period. 28090039000000 Balance in favor for the period. Other data 28090040000000 Income Tax on income subject to preferential tax regimes. 28090041000000 Income Tax on distributed dividends not originating from CUFIN nor from CUFINRE. 28090042000000 Income Tax on distributed dividends originating from CUFINRE. Value Added Tax (VAT) 28090043000000 Value of acts or activities taxed at the rate of 16%. 28090044000000 Value of acts or activities taxed at the rate of 0%. 28090045000000 Sum of the value of taxed acts or activities. 28090046000000 Value of acts or activities for which there is no obligation to pay (exempt). 28090047000000 Total value of acts or activities. 28090048000000 Value of acts or activities not subject. 28090049000000 Sum of VAT incurred for the months of the period. 28090050000000 Sum of creditable VAT for the months of the period excluding balances in favor. 28090051000000 Tax incentive in matter of value added tax indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018, applied in the period 2023. 28090052000000 Tax incentive in matter of value added tax indicated in the Decree of tax incentives southern border region, published in the DOF on December 30, 2020, applied in the period 2023. 28090053000000 Sum of compensations applied to VAT of other federal contributions in the months of the period. 28090054000000 Sum of crediting of VAT balances in favor. 28090055000000 Sum of VAT returned in the months of the period. 28090056000000 Crediting of VAT for investments or expenses in pre-operational periods (for the purposes of article 5, fraction VI and 5-B, second paragraph of the LIVA). 28090057000000 Increase of VAT for investments or expenses in pre-operational periods (for the purposes of article 5, fraction VI and 5-B, second paragraph of the LIVA).

706 OFFICIAL GAZETTE Friday, February 2, 2024 28090058000000 Refund of VAT for investments or expenses in pre-operational periods (for the purposes of article 5, fraction VI and 5-B, second paragraph of the LIVA). 28090059000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the purposes of article 29, fraction IV, item i) of the LIVA). Special Tax on Production and Services (IEPS) 28090060000000 Value of acts or activities taxed at the rate of 3% (public telecommunications networks). 28090061000000 Value of acts or activities taxed at the rate of 25% (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks). 28090062000000 Value of acts or activities taxed at the rate of 26.5% (beverages with alcoholic content and beer with alcoholic graduation up to 14°gl). 28090063000000 Value of acts or activities taxed at the rate of 30% (beverages with alcoholic content and beer with alcoholic graduation of more than 14°gl and up to 20°gl). 28090064000000 Value of acts or activities taxed at the rate of 30% (games with bets and lotteries). 28090065000000 Value of acts or activities taxed at the rate of 30.4% (processed tobacco, cigars and other processed tobacco made entirely by hand). 28090066000000 Value of acts or activities taxed at the rate of 50% (alcohol, denatured alcohol and uncrystallizable honey). 28090067000000 Value of acts or activities taxed at the rate of 53% (beverages with alcoholic content and beer with alcoholic graduation of more than 20°gl). 28090068000000 Value of acts or activities taxed at the rate of 160% (processed tobacco, cigarettes). 28090069000000 Value of acts or activities taxed at the rate of 160% (processed tobacco, cigars and other processed tobacco). 28090070000000 Value of acts or activities taxed at other rates. 28090071000000 Sum of the value of taxed acts or activities. 28090072000000 Value of acts or activities for which there is no obligation to pay (exempt). 28090073000000 Total value of acts or activities. 28090074000000 Total liters of flavored beverages sold. 28090075000000 Total amount of sales of pesticides categories 1 and 2 at the rate of 9%. 28090076000000 Total amount of sales of pesticides category 3 at the rate of 7%. 28090077000000 Total amount of sales of pesticides category 4 at the rate of 6%. 280900789000000 Total amount of sales of pesticides category 5. 28090079000000 Total amount of non-basic foods with high caloric density from the sales of snacks at the rate of 8%. 28090080000000 Total amount of non-basic foods with high caloric density from the sales of candy products at the rate of 8%.

Friday, February 2, 2024 OFFICIAL GAZETTE 707 28090081000000 Total amount of non-basic foods with high caloric density from the sales of chocolate and other cocoa-derived products at the rate of 8%. 28090082000000 Total amount of non-basic foods with high caloric density from the sales of flans and puddings at the rate of 8%. 28090083000000 Total amount of non-basic foods with high caloric density from the sales of fruit and vegetable candies at the rate of 8%. 28090084000000 Total amount of non-basic foods with high caloric density from the sales of peanut and hazelnut creams at the rate of 8%. 28090085000000 Total amount of non-basic foods with high caloric density from the sales of milk candies at the rate of 8%. 28090086000000 Total amount of non-basic foods with high caloric density from the sales of prepared foods based on cereals at the rate of 8%. 28090087000000 Total amount of non-basic foods with high caloric density from the sales of ice creams, ices and ice pops at the rate of 8%. 28090088000000 Fossil fuels, liters of propane sold (fee of $8.9451 per liter). 28090089000000 Fossil fuels, liters of butane sold (fee of $11.5759 per liter). 28090090000000 Fossil fuels, liters of gasoline and aviation gas sold (fee of $15.6899 per liter). 28090091000000 Fossil fuels, liters of kerosene and other kerosenes sold (fee of $18.7393 per liter). 28090092000000 Fossil fuels, liters of diesel sold (fee of $19.0383 per liter). 28090093000000 Fossil fuels, liters of fuel oil sold (fee of $20.3179 per liter). 28090094000000 Fossil fuels, tons of petroleum coke sold (fee of $23.5827 per ton). 28090095000000 Fossil fuels, tons of coal coke sold (fee of $55.2855 per ton). 28090096000000 Fossil fuels, tons of mineral coal sold (fee of $41.6286 per ton). 28090097000000 Fossil fuels, tons of other fossil fuels sold (fee of $60.1766 per ton). 28090098000000 Sum of IEPS incurred for the months of the period. 28090099000000 Value of imported acts or activities at the rate of 25% (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks). 28090100000000 Value of imported acts or activities at the rate of 26.5% (beverages with alcoholic content and beer with alcoholic graduation up to 14°gl). 28090101000000 Value of imported acts or activities at the rate of 30% (beverages with alcoholic content and beer with alcoholic graduation of more than 14°gl and up to 20°gl). 28090102000000 Value of imported acts or activities at the rate of 30.4% (processed tobacco, cigars and other processed tobacco made entirely by hand). 28090103000000 Value of imported acts or activities at the rate of 53% (beverages with alcoholic content and beer with alcoholic graduation of more than 20°gl).

708 DIARIO OFICIAL Viernes 2 de febrero de 2024 28090104000000 Value of imported acts or activities at the 160% rate (processed tobacco, cigarettes). 28090105000000 Value of imported acts or activities at the 160% rate (processed tobacco, cigars and other processed tobacco). 28090106000000 Value of imported acts or activities at other rates. 28090107000000 Sum of the value of imported acts or activities. 28090108000000 Total liters of flavored beverages imported. 28090109000000 Total amount of imports of pesticides categories 1 and 2 at the 9% rate. 28090110000000 Total amount of imports of pesticides category 3 at the 7% rate. 28090111000000 Total amount of imports of pesticides category 4 at the 6% rate. 28090112000000 Total amount of sales of pesticides category 5. 28090113000000 Total amount of non-basic foods with high caloric density due to imports of snacks at the 8% rate. 28090114000000 Total amount of non-basic foods with high caloric density due to imports of confectionery products at the 8% rate. 28090115000000 Total amount of non-basic foods with high caloric density due to imports of chocolate and other cocoa-derived products at the 8% rate. 28090116000000 Total amount of non-basic foods with high caloric density due to imports of custards and puddings at the 8% rate. 28090117000000 Total amount of non-basic foods with high caloric density due to imports of fruit and vegetable sweets at the 8% rate. 28090118000000 Total amount of non-basic foods with high caloric density due to imports of peanut and hazelnut creams at the 8% rate. 28090119000000 Total amount of non-basic foods with high caloric density due to imports of milk sweets at the 8% rate. 28090120000000 Total amount of non-basic foods with high caloric density due to imports of prepared cereal-based foods at the 8% rate. 28090121000000 Total amount of non-basic foods with high caloric density due to imports of ice creams, sorbets and ice pops at the 8% rate. 28090122000000 Fossil fuels, liters of propane imported (quota of $8.9451 per liter). 28090123000000 Fossil fuels, liters of butane imported (quota of $11.5759 per liter). 28090124000000 Fossil fuels, liters of gasoline and aviation gas imported (quota of $15.6899 per liter). 28090125000000 Fossil fuels, liters of jet fuel and other kerosenes imported (quota of $18.7393 per liter). 28090126000000 Fossil fuels, liters of diesel imported (quota of $19.0383 per liter). 28090127000000 Fossil fuels, liters of fuel oil imported (quota of $20.3179 per liter). 28090128000000 Fossil fuels, tons of petroleum coke imported (quota of $23.5827 per ton).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 709 28090129000000 Fossil fuels, tons of coal coke imported (quota of $55.2855 per ton). 28090130000000 Fossil fuels, tons of mineral coal imported (quota of $41.6286 per ton). 28090131000000 Fossil fuels, tons of other fossil fuels imported (quota of $60.1766 per ton). 28090132000000 Value of cigarettes sold (quota of $0.5911 per cigarette). 28090133000000 Value of imported cigarettes (quota of $0.5911 per cigarette). 28090134000000 Value of the total weight in grams of cigars and other processed tobacco sold other than cigarettes between 0.75 (quota $0.5911). 28090135000000 Value of the total weight in grams of imported cigars and other processed tobacco other than cigarettes between 0.75 (quota $0.5911). 28090136000000 Tax incurred by quota of cigarettes sold. 28090137000000 Tax incurred by quota of imported cigarettes. 28090138000000 Tax incurred by quota of cigars and other processed tobacco corresponding to the total weight in grams (cigars and other processed tobacco taxed sold between 0.75). 28090139000000 Tax incurred by quota of cigars and other processed tobacco corresponding to the total weight in grams (cigars and other processed tobacco taxed imported between 0.75). 28090140000000 Sum of creditable IEPS for the months of the exercise. 28090141000000 Sum of compensations of balances in favor of IEPS. 28090142000000 Sum of compensations applied to IEPS of other federal contributions in the months of the exercise. 28090143000000 Sum of crediting of balances in favor of IEPS. 28090144000000 Sum of IEPS returned in the months of the exercise. 28090145000000 Biodiesel and its mixtures for the purposes of article 16, section A, fraction I of the LIF 2023. 28090146000000 Biodiesel and its mixtures for the purposes of article 16, section A, fraction IV of the LIF 2023. Foreign Trade Tax 28090147000000 General import tax. 28090148000000 General export tax. 28090149000000 Total foreign trade taxes. Social Security Contributions 28090150000000 Employer quotas to IMSS. 28090151000000 Contributions to INFONAVIT. 28090152000000 Contributions to retirement insurance. Rights for services provided 28090153000000 The National Institute of Migration (INM) - visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Rights Law).

710 DIARIO OFICIAL Viernes 2 de febrero de 2024 28090154000000 The National Institute of Migration (INM) migratory services (for the purposes of article 12 of the Federal Rights Law). 28090155000000 Services for navigation in Mexican airspace (SENEAM). 28090156000000 Federal Telecommunications Institute (IFT). 28090157000000 Others specify concept. Contributions for which it is a withholding agent: Income Tax (ISR) For payments to residents in the country 28090158000000 For salaries. 28090159000000 Fees at 35% for the purposes of article 96 of the LISR. 28090160000000 Prizes 28090161000000 Fees at 10%. 28090162000000 Renting at 10%. 28090163000000 Sale of other goods at 20%. 28090164000000 Interest at 0.08%, on the amount of capital. 28090165000000 Interest at 20%. 28090166000000 Interest and exchange gain at 35%. 28090167000000 Commissions. 28090168000000 For dividends at 10%. 28090169000000 Others. 28090170000000 Total ISR withheld to residents in the country. For payments to residents abroad 28090171000000 Salaries at 15%. 28090172000000 Salaries at 30%. 28090173000000 Retirement, pensions and other concepts at 15%. 28090174000000 Retirement, pensions and other concepts at 30%. 28090175000000 Fees at 25%. 28090176000000 Royalties at 5%. 28090177000000 Royalties at 10%. 28090178000000 Royalties at 25%. 28090179000000 Royalties at 35%. 28090180000000 Technical assistance. 28090181000000 Mediations. 28090182000000 Real estate renting. 28090183000000 Furniture renting at 5%. 28090184000000 Furniture renting at 25%. 28090185000000 Exchange of public debt for capital. 28090186000000 Financial leasing. 28090187000000 Prizes. 28090188000000 Tourist service of time sharing. 28090189000000 Interest at 4.9%. 28090190000000 Interest at 10%.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 711 28090191000000 Interest at 15%. 28090192000000 Interest at 21%. 28090193000000 Interest at 35%. 28090194000000 Sale of real estate. 28090195000000 Sale of shares. 28090196000000 Financial operations derived from capital. 28090197000000 Financial operations derived from debt. 28090198000000 Construction of work, installation, maintenance or assembly on real estate. 28090199000000 Charter party contract. 28090200000000 Public, artistic and sporting shows. 28090201000000 For dividends at 10%. 28090202000000 Others. 28090203000000 Total ISR withheld to residents abroad. Value Added Tax (VAT) 28090204000000 Independent personal services provided by individuals. 28090205000000 Use or temporary enjoyment of goods lent or granted by individuals. 28090206000000 Acquisition of waste. 28090207000000 Land goods transport services provided by individuals or legal entities. 28090208000000 Services provided by commission agents individuals. 28090209000000 Acquisition, or use or temporary enjoyment of tangible goods, that are sold or granted by residents abroad without permanent establishment in the country. 28090210000000 Others. 28090211000000 Total VAT withheld. Other withheld contributions 28090212000000 Special tax on production and services withheld. 28090213000000 Worker quotas to IMSS. 28090214000000 Others. Compensations made and returns obtained Compensations made during the exercise of balances in favor from: At historical value of: 28090215000000 Value Added Tax. 28090216000000 Income Tax. 28090217000000 Other federal contributions. At updated value of: 28090218000000 Value Added Tax. 28090219000000 Income Tax. 28090220000000 Other federal contributions.

712 DIARIO OFICIAL Viernes 2 de febrero de 2024 Compensations made during the exercise applied to: 28090221000000 Own Value Added Tax from own Value Added Tax. 28090222000000 Own Income Tax from own Income Tax. 28090223000000 Other federal contributions. Returns obtained in the exercise 28090224000000 Other federal contributions. From: 28090225000000 Value Added Tax. 28090226000000 Income Tax. 28090227000000 Other federal contributions. Part II Data to provide Contribution determined by audit for or in favor Contribution for or balance in favor determined by the taxpayer Difference Uninvestigated differences not material by audit Concept 9.1.- Declaration. The annex no. 10 consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 10- List of contributions to pay to December 31, 2023 (figures in pesos) Amount corresponding to the fiscal year audited Amount from previous exercises Income Tax incurred as direct subject 28100000000000 Determined by the taxpayer (from the exercise). 28100001000000 Difference determined by the taxpayer (from the audited exercise). 28100002000000 Deferred Income Tax. Provisional and/or definitive payments determined by the taxpayer for concept of: Income Tax own provisional payments 28100003000000 Corresponding to the month of:

Viernes 2 de febrero de 2024 DIARIO OFICIAL 713 Income Tax for salaries and in general for the provision of a personal subordinated service in its capacity as withholding agent 28100004000000 Corresponding to the month of: Income Tax for payment of fees in its capacity as withholding agent 28100005000000 Corresponding to the month of: Income Tax for payment of rents in its capacity as withholding agent 28100006000000 Corresponding to the month of: Income Tax for payment of interest in its capacity as withholding agent 28100007000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in its capacity as withholding agent 28100008000000 Corresponding to the month of: Income Tax on dividends as direct subject 28100009000000 Corresponding to the month of: Income Tax preferential tax regimes as direct subject 28100010000000 Corresponding to the exercise of: Income Tax for payments abroad in its capacity as withholding agent 28100011000000 Corresponding to the month of: Information determined by the taxpayer: Tax on assets as direct subject 28100012000000 Corresponding to the exercise of: (specify the exercise)

714 DIARIO OFICIAL Viernes 2 de febrero de 2024 Value Added Tax incurred as direct subject 28100013000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 28100014000000 Corresponding to the month of: Special tax on production and services incurred as direct subject 28100015000000 Corresponding to the month of: Special tax on production and services in its capacity as withholding agent 28100016000000 Corresponding to the month of: Tax on new cars 28100017000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 28100018000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 28100019000000 Corresponding to the bimester of: Contributions to retirement insurance 28100020000000 Corresponding to the bimester of: Local taxes 28100021000000 Corresponding to the month of: Payroll tax 28100022000000 Corresponding to the month of: Rights for services provided 28100023000000 The National Institute of Migration (INM) visitor without permission to perform activities remunerated (for the purposes of article 8, fraction I of the Federal Rights Law) corresponding to the month of:

Viernes 2 de febrero de 2024 DIARIO OFICIAL 715 28100024000000 The National Institute of Migration (INM) migratory services (for the purposes of article 12 of the Federal Rights Law) corresponding to the month of: 28100025000000 Services for navigation in Mexican airspace (SENEAM), corresponding to the month of: 28100026000000 Federal Telecommunications Institute (IFT) corresponding to the month of: 28100027000000 Others specify concept and period to which it corresponds: Other contributions 28100028000000 Specify concept and period to which it corresponds: Differences not considered by the contributor in the audited fiscal year: 28100029000000 Difference determined by audit not considered by the contributor (from the audited exercise). Income Tax provisional payments 28100030000000 Corresponding to the month of: Income Tax withholdings to residents in Mexico 28100031000000 Corresponding to the month of: Income Tax withholdings to residents abroad 28100032000000 Corresponding to the month of: Income Tax on dividends 28100033000000 Corresponding to the month of: Income Tax preferential tax regimes as direct subject 28100034000000 Corresponding to the exercise Value Added Tax as direct subject 28100035000000 Corresponding to the month of:

716 DIARIO OFICIAL Viernes 2 de febrero de 2024 Value Added Tax in its capacity as withholding agent 28100036000000 Corresponding to the month of: Special tax on production and services as direct subject 28100037000000 Corresponding to the month of: Special tax on production and services in its capacity as withholding agent 28100038000000 Corresponding to the month of: Tax on new cars 28100039000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 28100040000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 28100041000000 Corresponding to the bimester of: Contributions to retirement insurance 28100042000000 Corresponding to the bimester of: Local taxes 28100043000000 Corresponding to the month of: Rights 28100044000000 Corresponding to the right. Other contributions 28100045000000 Specify concept and period to which it corresponds: 28100046000000 Total. Part II Data to provide Total of contributions to pay Amount of the contribution in litigation Date of payment Credit institution or SAT Number of the operation

Viernes 2 de febrero de 2024 DIARIO OFICIAL 717 Part III Data to provide Payment in installments (data from the free writing): number of folio Payment in installments (data from the free writing): date of presentation Payment in installments (data from the free writing): receiving administration Office of authorization of payment in installments: number Office of authorization of payment in installments: date The annex no. 11 consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 11- Reconciliation between the result accounting and tax for purposes of income tax for the exercises ended to December 31, 2023 and 2022 (figures in pesos) 2023 2022 28110000000000 Net profit. 28110001000000 Net loss. Plus-minus: 28110002000000 Effect of inflation of NIF B-10. 28110003000000 Result by favorable monetary position. 28110004000000 Result by unfavorable monetary position. 28110005000000 Historical net profit. 28110006000000 Historical net loss. Plus: 28110007000000 Non-accounting fiscal income. Plus: 28110008000000 Non-fiscal accounting deductions. Minus: 28110009000000 Non-accounting fiscal deductions. Minus: 28110010000000 Non-fiscal accounting income. 28110011000000 Fiscal loss before loss in sale of shares. 28110012000000 Fiscal profit before loss in sale of shares. 28110013000000 Loss in sale of shares. 28110014000000 Fiscal loss before PTU paid in the exercise. 28110015000000 Fiscal profit before PTU paid in the exercise. Plus or minus: 28110016000000 PTU paid in the exercise. 28110017000000 Fiscal loss of the exercise. 28110018000000 Fiscal profit of the exercise. 28110019000000 Additional deduction for promotion to first employment of the exercise (for the purposes of article ninth, fraction XXXVII of the Transitory Provisions of the LISR for 2014). 28110020000000 Amortization of losses from previous exercises. 28110021000000 Fiscal result.

718 DIARIO OFICIAL Viernes 2 de febrero de 2024 Non-accounting fiscal income 28110022000000 Annual adjustment for accumulative inflation. 28110023000000 Fiscal exchange gain. 28110024000000 Fiscal gain in sale of shares and/or intangibles. 28110025000000 Fiscal gain by reimbursement of capital. 28110026000000 Fiscal gain in sale of fixed asset. 28110027000000 Fiscal gain in sale of land. 28110028000000 Fiscal gain in trusts. 28110029000000 Customer advances. 28110030000000 Late interest effectively collected. 28110031000000 Income from work progress. 28110032000000 Accumulable inventory. 28110033000000 Fiscal incentives. 28110034000000 Transfer pricing adjustment. 28110035000000 Other non-accounting fiscal income. 28110036000000 Total of non-accounting fiscal income. Non-fiscal accounting deductions 28110037000000 Income Tax. 28110038000000 Profit sharing. 28110039000000 Fines. 28110040000000 Non-deductible expenses. 28110041000000 Accounting cost of sales. 28110042000000 Accounting depreciation. 28110043000000 Provisions. 28110044000000 Estimates. 28110045000000 Accounting loss in sale of shares and/or intangibles. 28110046000000 Exchange loss. 28110047000000 Accounting amortizations. 28110048000000 Accounting loss in sale of fixed asset. 28110049000000 Accounting loss in sale of land. 28110050000000 Accounting loss in trusts. 28110051000000 Accounting loss in joint venture. 28110052000000 Fees, rents and interest not paid at the close of the exercise. 28110053000000 Loss in subsidiary participation. 28110054000000 Accrued interest exceeding market value and late paid or not. 28110055000000 Proportion of payments that are exempt income for the worker. 28110056000000 Non-deductible operations with related parties. 28110057000000 Other non-fiscal accounting deductions. 28110058000000 Total of non-fiscal accounting deductions. The non-deductible items are accounted for in: 28110059000000 Manufacturing expenses. 28110060000000 Sales expenses. 28110061000000 General expenses. 28110062000000 Administrative expenses.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 719 Accounting depreciation is integrated by: 28110063000000 Manufacturing expenses. 28110064000000 Sales expenses. 28110065000000 General expenses. 28110066000000 Administrative expenses. Non-accounting fiscal deductions 28110067000000 Fiscal depreciation. 28110068000000 Fiscal incentive for immediate deduction of investments. 28110069000000 Fiscal amortization. 28110070000000 Fiscal loss in sale of shares and/or intangibles. 28110071000000 Fiscal loss in sale of fixed asset. 28110072000000 Fiscal loss in sale of land. 28110073000000 Fiscal loss in trusts. 28110074000000 Deductible annual adjustment for inflation. 28110075000000 Deductible cost of goods sold for income tax. 28110076000000 Fiscal exchange loss. 28110077000000 Charges to provisions. 28110078000000 Charges to estimates. 28110079000000 Fees, rents and interest that affected the result of the previous exercise paid in this one. 28110080000000 Customer advances from the previous exercise. 28110081000000 Loss from uncollectible credits. 28110082000000 Late interest effectively paid. 28110083000000 Additional deduction for donation of basic goods for human subsistence (article 1.3. of the Decree published in the DOF on December 26, 2013). 28110084000000 Deduction of the additional amount of 25% of the salary (article 1.5. of the Decree published in the DOF on December 26 of 2013 and article 186 of the LISR. 28110085000000 Fiscal incentive for hiring persons with disabilities and/or elderly. 28110086000000 Deduction of income tax withheld to persons with disabilities and/or elderly. 28110087000000 Transfer pricing adjustment. 28110088000000 Net interest from previous exercises. 28110089000000 Net interest of the exercise. 28110090000000 Other non-accounting fiscal deductions. 28110091000000 Total of non-accounting fiscal deductions. Non-fiscal accounting income 28110092000000 Exchange gain. 28110093000000 Accounting gain in sale of shares and/or intangibles. 28110094000000 Accounting gain in sale of fixed asset. 28110095000000 Accounting gain in sale of land. 28110096000000 Accounting gain in trusts. 28110097000000 Accounting gain in joint venture.

720 OFFICIAL GAZETTE Friday, February 2, 2024 28110098000000 Accumulated advance sales in the previous year and accrued in this one. 28110099000000 Cancellation of estimates. 28110100000000 Cancellation of provisions. 28110101000000 Dividend income. 28110102000000 Income from work progress. 28110103000000 Late interest accrued in favor, collected or not. 28110104000000 Profit from subsidiary participation. 28110105000000 Customer advances from previous years considered as income in the current year. 28110106000000 Tax credits and their adjustment. 28110107000000 Other non-tax accounting income. 28110108000000 Total non-tax accounting income. Part II Data to provide Percentage in relation to total assets (current fiscal year) Percentage in relation to total assets (current fiscal year previous) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation Annex no. 12 consists of 22 columns and is divided into six parts. Part I Index Concept Data to provide 12- Financial derivative operations contracted with residents abroad for the year ended december 31, 2023 (amounts in pesos) Tax identification number Country of residence Note: Information from this annex is only captured when "Yes" is marked in concept "28D106000" of the general data annex. Name, corporate name or trade name of the resident abroad 28120000000000 (specify). 28120001000000 Total. Part II Data to provide Date of celebration of the contract that gave rise to the operation Date of celebration of the most recent addendum to the contract origin Type of operation contracted, debt or capital Amount contracted

Friday, February 2, 2024 OFFICIAL GAZETTE 721 Part III Data to provide Fiscal effect that it had in the year income (deduction) Amount of the fiscal effect that it had in the current year Type of currency Value agreed on the underlying Part IV Data to provide Type of underlying In case that in the column "type of underlying" you have selected "others" specify concept Indicate if before the expiration of the term you performed: In case that you have liquidated through celebration of a contrary operation, indicate the reasons Part V Data to provide Indicate the amount of income accumulable or (deduction authorized) generated % of withholding on the gain Validity of the Validity on Part VI Data to provide Indicate if you obtained benefit from the treaties to avoid double taxation (yes or no) Indicate if it was contracted with a related party (yes or no) Annex no. 13 consists of 10 columns and is divided into three parts. Part I Index Concept Data to provide 13- Permanent investments in subsidiaries, associates and affiliates residents abroad and in Mexico for the year ended december 31, 2023 (amounts in pesos) Tax identification number Country of fiscal residence of the entity Note: Information from this annex is only captured when Yes is marked in concept 28D107000, of the general data annex.

722 OFFICIAL GAZETTE Friday, February 2, 2024 Name, corporate name or trade name of the foreign subsidiary, associate or affiliate 28130000000000 (specify). 28130001000000 Total. Name, corporate name or trade name of the subsidiary, associate or affiliate in Mexico 28130002000000 (specify). 28130003000000 Total. Part II Data to provide Percentage of participation in the capital of the entity Amount of the investment Amount of the profits (losses) of previous years in the percentage of participation Payment method (fund transfer, capitalization of credits or debts, etc.) Amount of the profit (loss) of the current year in the percentage of participation Part III Data to provide Value of the investment Date on which the capital contribution was made in your subsidiary Annex no. 14 consists of 16 columns and is divided into four parts. Part I Index Concept Data to provide 14- Partners or shareholders who had shares or social parts for the year ended december 31, 2023 (amounts in pesos) Tax identification number or RFC Country of residence for fiscal purposes Name, corporate name or trade name of the partner or shareholder 28140000000000 (specify). 28140001000000 Total. Part II Data to provide Percentage of participation in the capital of the entity with voting rights Percentage of participation in the capital of the entity without voting rights Period of holding Period of holding on

Friday, February 2, 2024 OFFICIAL GAZETTE 723 Part III Data to provide Amount of contributions that are not premium in subscription of shares Amount of capital withdrawals Amount of loans made Amount of loans received Part IV Data to provide Percentage of interest rate agreed in case of loan received Destination of the loan Amount of premium in subscription of shares Payment method (fund transfer, capitalization of credits or debts, etc.) Annex no. 15 consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 15- Reconciliation between income according to comprehensive income statement and the accumulable for income tax purposes and the total of acts or activities for value-added tax purposes for the year ended december 31, 2023 (amounts in pesos) 2023 2022 28150000000000 Total of sales or net income. Plus: 28150001000000 Total of interest in favor. 28150002000000 Exchange gain. 28150003000000 Effect of reexpression of exchange gain. 28150004000000 Result from favorable monetary position. 28150005000000 Effect of reexpression of result from favorable monetary position. 28150006000000 Other financial concepts in favor. 28150007000000 Effect of reexpression of other financial concepts in favor. 28150008000000 Changes in fair value of financial assets and liabilities in favor. 28150009000000 Effect of reexpression of changes in fair value of financial assets and liabilities in favor. 28150010000000 Total of financial products. 28150011000000 Integral result of capitalizable financing. 28150012000000 Net profit from participation in the results of unconsolidated subsidiaries and associates. 28150013000000 Income from discontinued operations. 28150014000000 Favorable result from conversion of foreign operations. 28150015000000 Unfavorable result not realized in and/or on financial instruments,

724 OFFICIAL GAZETTE Friday, February 2, 2024 28150016000000 Favorable valuation of cash flow hedges and/or financial instruments. 28150017000000 Favorable participation of other integral results of associates. 28150018000000 Deferred tax creditor. 28150019000000 Others. 28150020000000 Total of other concepts in favor. 28150021000000 Total of sales or net income reported in the Comprehensive Income Statement. Less: 28150022000000 Equity method in subsidiaries, associates, etc. 28150023000000 Effect of reexpression of exchange gain. 28150024000000 Result from favorable monetary position. 28150025000000 Effect of reexpression of result from favorable monetary position. 28150026000000 Effect of reexpression of other financial concepts in favor. 28150027000000 Effect of reexpression of sales or gross income inherent to the activity. 28150028000000 Effect of reexpression of changes in fair value of financial assets and liabilities in favor. 28150029000000 Others. 28150030000000 Total. Plus: 28150031000000 Annual adjustment for inflation accumulative. 28150032000000 Customer advances. 28150033000000 Income from dividends from abroad. 28150034000000 Fiscal gain on the disposal of fixed assets. 28150035000000 Fiscal gain on the disposal of land. 28150036000000 Fiscal gain on the disposal of shares or social parts and/or intangibles. 28150037000000 Fiscal gain on the disposal of securities. 28150038000000 Gain realized in merger or spin-off of companies. 28150039000000 Gain from capital reduction or liquidation of commercial companies residents abroad. 28150040000000 Returns, discounts or rebates on sales or national income. 28150041000000 Returns, discounts or rebates on sales or income to abroad. 28150042000000 Amounts received in cash, in national currency or foreign currency for loans, contributions for future increases in capital or capital increases greater than $600,000.00. 28150043000000 Transfer pricing adjustment. 28150044000000 Others. 28150045000000 Total. Less: 28150046000000 Customer advances from previous years. 28150047000000 Accounting profit on disposal of fixed assets. 28150048000000 Accounting profit on disposal of land. 28150049000000 Accounting profit on disposal of shares or social parts and/or intangibles. 28150050000000 Accounting profit on disposal of securities. 28150051000000 Accounting profit in merger or spin-off of companies. 28150052000000 Income from dividends or profits received from other legal persons residents in Mexico.

Friday, February 2, 2024 OFFICIAL GAZETTE 725 28150053000000 Deferred tax creditor. 28150054000000 Others. 28150055000000 Total. 28150056000000 Accumulable income for income tax. Plus: 28150057000000 Sales or income from previous years collected in the current year. 28150058000000 Fiscal cost for the disposal of fixed assets. 28150059000000 Fiscal cost for disposal of land. 28150060000000 Others. 28150061000000 Total. Less: 28150062000000 Annual adjustment for inflation accumulative. 28150063000000 Fiscal gain on the disposal of shares or social parts. 28150064000000 Fiscal gain on the disposal of securities. 28150065000000 Gain realized in merger or spin-off of companies. 28150066000000 Gain from capital reduction or liquidation of commercial companies residents abroad. 28150067000000 Fiscal loss on the disposal of fixed assets. 28150068000000 Fiscal loss on the disposal of land. 28150069000000 Exchange gain. 28150070000000 Sales or income not collected in the current year. 28150071000000 Income from dividends from abroad. 28150072000000 Interest that generated VAT and is in capital reserve. 28150073000000 Others. 28150074000000 Total. 28150075000000 Total value of acts or activities for value-added tax purposes. Part II Data to provide Percentage in relation to total assets (current fiscal year) Percentage in relation to total assets (current fiscal year previous) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation Annex no. 16 consists of 17 columns and is divided into four parts. Part I Index Concept Data to provide 16- Transactions with related parties for the year ended december 31, 2023 (amounts in pesos) Tax identification number or RFC Type of operation Note: Information from this annex is only captured when Yes is marked in concept 28D030000, of the general data annex.

726 OFFICIAL GAZETTE Friday, February 2, 2024 Income tax Corporate name or trade name of the related party Accumulable income 28160000000000 (specify). 28160001000000 Total of accumulable income. Authorized deductions 28160002000000 (specify). 28160003000000 Total of authorized deductions. Part II Data to provide In case that in the column Type of operation, you have selected any of the concepts of Other income or Other payments, specify concept Country of residence Value of the operation and/or investment for fiscal purposes (even with zero value) Transfer pricing method applied The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the section denominated additional information on unique and valuable contributions it is about Part III Data to provide The operation is agreed as with independent parties in comparable operations (yes or no) Amount of taxpayer fiscal adjustment so that the operation is considered agreed as with independent parties in comparable operations Values of acts or activities for VAT were modified, or the VAT creditable (deductions) as a consequence of a transfer pricing adjustment (Rule 3.9.1.2., Section B of the RMF 2023) (yes or no) Indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) Amount modified Part IV Data to provide There was Withholding and payment of Income Tax For This Operation Income Tax Rate Withheld

Friday, February 2, 2024 OFFICIAL GAZETTE 727 Index Concept Data to provide 17- Taxpayer information on its operations with related parties for the year ended december 31, 2023 (amounts in pesos) Note: Information from this annex is only captured when Yes is marked in concept 28D030000, of the general data annex. Business knowledge general information Which is (are) the predominant activity(ies) of the taxpayer: 28170000000000 Distribution. 28170001000000 Manufacturing. 28170002000000 Granting of temporary use or enjoyment of goods. 28170003000000 Services. 28170004000000 Others (specify). 28170005000000 The taxpayer is the owner of the assets it uses to carry out its predominant activity, which are registered in its accounting. 28170006000000 The taxpayer owns or uses intangible assets which are registered in its accounting. Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are registered in its accounting. 28170007000000 Field 1. 28170008000000 Field 2. 28170009000000 Field 3. 28170010000000 Field 4. 28170011000000 Field 5. 28170012000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which it grants use or enjoyment (see appendix VIII). 28170013000000 Field 1. 28170014000000 Field 2. 28170015000000 Field 3. 28170016000000 Field 4. 28170017000000 Field 5. 28170018000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is owner and which it has registered in its accounting (see appendix VIII). 28170019000000 Field 1. 28170020000000 Field 2. 28170021000000 Field 3. 28170022000000 Field 4. 28170023000000 Field 5. 28170024000000 Value of the intangible asset registered in its accounting.

728 OFFICIAL GAZETTE Friday, February 2, 2024 28170025000000 The taxpayer obtained an advance pricing agreement (APA) applied to the fiscal year. 28170026000000 Number of official letter. 28170027000000 Date of the official letter. 28170028000000 Indicate if an advance pricing agreement (APA) is pending applicable to the fiscal year. 28170029000000 Date of submission of the application. 28170030000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties. 28170031000000 Number of official letter. 28170032000000 Date of the official letter. 28170033000000 It deducted in the year initial inventories from operations with related parties carried out in previous years. 28170034000000 It deducted in the year depreciation or amortization from operations with related parties carried out in previous years. 28170035000000 The taxpayer has the supporting documentation for the purposes of article 76, fraction IX of the Income Tax Law (study(ies) of transfer pricing). 28170036000000 The taxpayer submitted its informational declaration for its operations with related parties (for the purposes of article 76, fraction X of the Income Tax Law). 28170037000000 Date of submission (last submitted). 28170038000000 The taxpayer has documentary evidence demonstrating compliance for the purposes of article 76, fraction XII of the Income Tax Law for its operations with related parties. Tax Identification Number (RFC) of the persons who prepared the information documentation demonstrating compliance for the purposes of article 76, fractions IX and XII of the Income Tax Law, or who advised in its formulation Preparers 28170039000000 Tax Identification Number (RFC) or fiscal identification number 1. 28170040000000 Tax Identification Number (RFC) or fiscal identification number 2. 28170041000000 Tax Identification Number (RFC) or fiscal identification number 3. Advisors 28170042000000 Tax Identification Number (RFC) or fiscal identification number 1. 28170043000000 Tax Identification Number (RFC) or fiscal identification number 2. 28170044000000 Tax Identification Number (RFC) or fiscal identification number 3. Tax Identification Number (RFC) of the persons who advised tax-wise in terms of Title VI of the Federal Tax Code Tax advisors 28170045000000 Tax Identification Number (RFC) or fiscal identification number 1. 28170046000000 Tax Identification Number (RFC) or fiscal identification number 2. 28170047000000 Tax Identification Number (RFC) or fiscal identification number 3.

Friday, February 2, 2024 OFFICIAL GAZETTE 729 Obligations in matters of transfer pricing 28170048000000 The figures reported in the informational declaration of operations with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (for the purposes of article 76, fractions IX and X of the Income Tax Law). 28170049000000 In case of discrepancy, specify: 28170050000000 The figures reported in the informational declaration (for the purposes of article 76, fraction X of the Income Tax Law) are consistent with those stated in annex 16 of the report, both referring to operations with related parties. 28170051000000 In case of discrepancy, specify: 28170052000000 The figures reported for operations with related parties in the documentary evidence demonstrating compliance for the purposes of article 76, fraction XII of the Income Tax Law are consistent with those stated in annex 16 of the report. 28170053000000 In case of discrepancy, specify: 28170054000000 In some of the transactions analyzed in the diverse transfer pricing documentation of the taxpayer, it was chosen as the examined party the related party resident abroad. 28170055000000 Indicate the transactions carried out. 28170056000000 Amount of the transactions. 28170057000000 The taxpayer has in its possession all the financial and fiscal information of the related party resident abroad that is necessary to corroborate the analysis and conclusions of the transfer pricing documentation where said related party was chosen as the party to be examined. Transfer pricing adjustments 28170058000000 It made any adjustment in matters of transfer pricing so that the prices, amounts of consideration or profit margins of operations carried out with related parties are considered as agreed as they would be with or between independent parties in comparable operations. Note: in case that annex 16 presents information in the column Amount of taxpayer fiscal adjustment so that the operation is considered agreed as with independent parties in comparable operations answer the following (effects non-accounting fiscal): 28170059000000 The amount of the increase to accumulable income for purposes of the Income Tax Law. 28170060000000 The amount of the increase to authorized deductions for purposes of the Income Tax Law, even by decreasing income. 28170061000000 The amount decreased from authorized deductions for purposes of the Income Tax Law. 28170062000000 Amount increased in the declarations submitted for the fiscal year for taxes withheld on payments to abroad, as consequence of transfer pricing adjustments. 28170063000000 Amount decreased in the declarations submitted for the fiscal year for creditable VAT, as a consequence of transfer pricing adjustments. 28170064000000 Supporting documentation is available that substantiates the actual adjustments made. 28170065000000 It modified the values of acts or activities for IEPS or the IEPS creditable (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023).

730 OFFICIAL GAZETTE Friday, February 2, 2024 28170066000000 Specify modified amount of acts or activities (RMF). 28170067000000 Specify modified amount of creditable IEPS (RMF). 28170068000000 Complied with the requirements established in the current RMF to consider deductible a transfer pricing adjustment that increased their deductions. 28170069000000 In the case of voluntary adjustments, presented notice for the modification of authorized deductions indicated in the RMF.

Interest with related parties considered as dividends 28170070000000 The taxpayer considered accrued interest as dividends for the purposes of Article 11, fraction II of the LISR. 28170071000000 Amount of interest considered as dividends.

Cost of sales with related parties: 28170072000000 Analyzed the cost of sales corresponding to dispositions to related parties (for the purposes of Articles 180, fractions I, II and III, and 42, second paragraph of the LISR). In the affirmative case, indicate the determined cost of sales (for the purposes of Articles 180, fractions I, II and III, of the LISR) and the selected option. 28170073000000 Article 180 fraction I of the LISR. 28170074000000 Article 180 fraction II of the LISR. 28170075000000 Article 180 fraction III of the LISR. 28170076000000 Cost of sales with related parties deducted without the application of Article 180 fractions I, II and III of the LISR).

Deductible and non-deductible expenses 28170077000000 Deducted expenses with related parties for the purposes of Article 28, fraction XXIII, third and antepenultimate paragraphs of the LISR. Note: in the affirmative case to the previous index, specify in the annex called additional information with which documentation you have to prove that your deductions are not structured agreements or hybrid mechanisms. 28170078000000 Indicate the amount of the deduction made. 28170079000000 Considered as non-deductible expenses with related parties for the purposes of Article 28, fraction XXIII of the LISR. 28170080000000 Indicate the amount of the expense considered as non-deductible. 28170081000000 Deducted expenses with related parties for the purposes of Article 28, fraction XXIX, second paragraph of the LISR. 28170082000000 Indicate the amount of the deduction made. 28170083000000 Considered as non-deductible expenses with related parties for the purposes of Article 28, fraction XXIX, first paragraph of the LISR. 28170084000000 Indicate the amount of the expense considered as non-deductible. 28170085000000 Considered as non-deductible interest for the purposes of Article 28, fraction XXXII of the LISR.

Expenses for reimbursements (at cost) 28170086000000 Deducted expenses with related parties for reimbursements at cost. In the affirmative case. 28170087000000 Has all supporting documentation, on the one hand, from its related party and, on the other hand, with documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost.

Friday, February 2, 2024 OFFICIAL GAZETTE 731

Prorated expenses 28170088000000 Deducted expenses with related parties incurred abroad on a prorated basis. 28170089000000 Indicate the amount of the deduction of expenses incurred abroad on a prorated basis. 28170090000000 Quantify the benefit received or expected to be received from the prorated expense. 28170091000000 Complied with what is stated in rule 3.3.1.27. of the RMF for 2023.

Gains and/or losses from the disposition of shares 28170092000000 Obtained gain and/or fiscal loss when carrying out a share disposition operation with and among related parties. Note: in the affirmative case, specify in the annex called additional information the business reason for disposing of the shares. 28170093000000 Indicate the value of the disposition price of the share package disposed of. 28170094000000 Indicate the proven acquisition cost of the share package disposed of. 28170095000000 Name of the issuer. 28170096000000 RFC or TAX ID of the issuer. 28170097000000 Indicate the book capital of the issuer. 28170098000000 Name of the acquirer. 28170099000000 RFC or TAX ID of the acquirer. 28170100000000 Presented to the tax authorities the study on the determination of the sale price of the shares in terms of Articles 179 and 180 of the LISR with the elements contained in subsection e) of fraction I of Article 179 of the LISR (second paragraph of subsection b) corresponding in turn to the fourth paragraph of fraction XVII of Article 28 of the LISR). 28170101000000 Date of presentation before the tax authorities of the study on the determination of the sale price of the shares. 28170102000000 Tax authority in which it was presented. 28170103000000 Mention the business reason for disposing of the shares. 28170104000000 Mention if you carried out the valuation of the disposition made. 28170105000000 The taxpayer has the supporting documentation of the valuation of the disposition made. In the affirmative case to the previous index, indicate RFC and name of the appraiser: 28170106000000 Name of the appraiser. 28170107000000 RFC

Derivative financial operations with related parties 28170108000000 Accumulated income from derivative financial operations. 28170109000000 Indicate the amount of the corresponding accumulation. 28170110000000 Carried out deductions related to derivative financial operations. 28170111000000 Indicate the amount of the corresponding deduction. 28170112000000 Obtained losses in derivative financial operations with related parties for the purposes of Article 28, fraction XIX of the LISR.

732 OFFICIAL GAZETTE Friday, February 2, 2024 28170113000000 Indicate the corresponding amount. 28170114000000 Made payments of initial amounts for the right to acquire or sell, goods, currencies, shares or other securities that did not trade on recognized markets for the purposes of Article 28, fraction XXIV of the LISR. 28170115000000 Indicate the corresponding amount.

Insufficient capitalization: 28170116000000 Determined non-deductible interest for the purposes of Article 28, fraction XXVII of the LISR. 28170117000000 Annual average balance of all debts of the taxpayer that accrued interest payable, determined for the purposes of Article 28, fraction XXVII of the LISR. 28170118000000 Book capital at the beginning of the fiscal year determined for the purposes of Article 28, fraction XXVII of the LISR. 28170119000000 Book capital at the end of the fiscal year determined for the purposes of Article 28, fraction XXVII of the LISR. 28170120000000 Average book capital. 28170121000000 Average book capital divided by three. 28170122000000 Annual average balance of taxpayer's debts contracted with related parties residing abroad, determined for the purposes of Article 28, fraction XXVII of the LISR. 28170123000000 Non-deductible interest determined for the purposes of Article 28, fraction XXVII of the LISR. 28170124000000 Opted to consider as book capital of the fiscal year the initial and final balances of the fiscal year of its capital contribution accounts, net fiscal profit and reinvested net fiscal profit.

Corresponding adjustments 28170125000000 Carried out during the fiscal year (in the fiscal year itself subject to review or for the purposes of previous years) any adjustment in transfer pricing matters as a consequence of applying what is stated in the transfer pricing documentation of some related party residing abroad. 28170126000000 In the affirmative case, indicate the amount thereof. 28170127000000 The adjusted fiscal year (1). 28170128000000 The adjusted fiscal year (2). 28170129000000 The adjusted fiscal year (3). 28170130000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the fiscal year itself subject to review or for the purposes of previous years) without complying with what is established in Article 184 of the LISR. 28170131000000 In the affirmative case, indicate the amount thereof. 28170132000000 The adjusted fiscal year (1). 28170133000000 The adjusted fiscal year (2). 28170134000000 The adjusted fiscal year (3). 28170135000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the fiscal year itself subject to review or for the purposes of previous years) as a consequence of operations with related parties residing in countries with which Mexico has not celebrated international treaties in fiscal matters and carried out by the authorities of said countries. 28170136000000 In the affirmative case, indicate the amount thereof. 28170137000000 The adjusted fiscal year (1). 28170138000000 The adjusted fiscal year (2). 28170139000000 The adjusted fiscal year (3).

Friday, February 2, 2024 OFFICIAL GAZETTE 733

Article 76-A of the LISR (2023) 28170140000000 Is obliged to present the informational declaration provided for in fraction I (master file of related parties). 28170141000000 Is obliged to present the informational declaration provided for in fraction II (local file of related parties). 28170142000000 Is obliged to present the informational declaration provided for in fraction III (country by country). In the affirmative case in this last case, specify the obligation scenario: 28170143000000 By being a multinational controlling legal person (fraction III, subsection a). 28170144000000 By being designated (fraction III, subsection b) Do you know if the multinational controlling legal person to which your company belongs is obliged to present directly or through a designated entity, the following informational declarations of related parties: 28170145000000 Obligation to present the master declaration. 28170146000000 Obligation to present the country-by-country declaration.

Annual informational declarations of related parties of 2022 presented in 2023 (article 76-A of the LISR) 28170147000000 Presented on time and in due form the informational master declaration of the multinational business group of the fiscal year 2022. 28170148000000 Date of presentation (last presented). 28170149000000 Presented on time and in due form the informational local declaration of related parties of the fiscal year 2022. 28170150000000 Date of preparation of the information and transfer pricing documentation associated with the declaration. 28170151000000 Date of presentation (last presented). 28170152000000 Presented on time and in due form the informational country-by-country declaration of the multinational business group of the fiscal year 2022. 28170153000000 Date of presentation (last presented).

Operational financial information without the modifications to Bulletin B-3 comprehensive income statement for 2013 of the Financial Information Standards (applicable fiscal year 2023) 28170154000000 Applied the transactional profit margin method based on its global and/or segmented financial information, without considering the modifications to bulletin B-3 comprehensive income statement for 2013 of the Financial Information Standards (applicable fiscal year 2023). In the affirmative case to the previous answer, you must present the following information: 28170155000000 Total sales or net income. Less non-operating concepts: 28170156000000 Gain on sale of fixed assets. 28170157000000 Recovery of accounts. 28170158000000 Dividends.

734 OFFICIAL GAZETTE Friday, February 2, 2024 28170159000000 Gain on disposition of shares. 28170160000000 Services. 28170161000000 Commissions. 28170162000000 Others. 28170163000000 Sum. Equal to: 28170164000000 Total of own operational sales or net income. 28170165000000 Cost of sales. 28170166000000 Operating expenses. Less non-operating concepts: 28170167000000 Other non-operating expenses. Equal to: 28170168000000 Operating expenses without other non-operating expenses. 28170169000000 Operating profit without the modifications to bulletin B-3 Comprehensive Income Statement for 2013 of the Financial Information Standards (applicable fiscal year 2023).

Decree of fiscal incentives northern border region 28170170000000 Carried out operations with taxpayers who are in the northern border region. 28170171000000 Amount of taxable income with related parties generated within the municipalities of the northern border region. 28170172000000 Amount of taxable income with related parties that are located within the municipalities of the northern border region. 28170173000000 Amount of deductions with related parties generated within the municipalities of the northern border region. 28170174000000 Amount of deductions with related parties that are located within the municipalities of the northern border region. 28170175000000 Presented the informational declaration for its operations with related parties (for the purposes of Article 76, fraction X of the LISR, annex 9 of the DIM) including operations with related parties residing in national territory as contemplated in fiscal procedure 5/DEC-12.

Non-binding criteria 28170176000000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria in transfer pricing matters of fiscal and customs provisions. 28170177000000 Specify the number(s) of criterion/criteria.

Decree of fiscal incentives southern border region 28170178000000 Carried out operations with taxpayers who are in the southern border region. 28170179000000 Amount of taxable income with related parties generated within the municipalities of the southern border region. 28170180000000 Amount of taxable income with related parties that are located within the municipalities of the southern border region. 28170181000000 Amount of deductions with related parties generated within the municipalities of the southern border region. 28170182000000 Amount of deductions with related parties that are located within the municipalities of the southern border region. 28170183000000 Presented the informational declaration for its operations with related parties residing abroad (for the purposes of Article 76, fraction X of the LISR, annex 9 of the DIM) including operations with related parties residing in national territory as contemplated in fiscal procedure 5/DEC-12.

Friday, February 2, 2024 OFFICIAL GAZETTE 735

Index Concept Data to provide 18- Informative Data for the fiscal year ended december 31, 2023 (amounts in pesos) Amount Taxpayer Informative Data as legal representative 28180000000000 Is a partner or shareholder of some taxpayers it represents. 28180001000000 Number of entities in which it participates as legal representative. Indicate the five main RFCs of the legal person(s) in which it participates as legal representative: 28180002000000 RFC 1. 28180003000000 RFC 2. 28180004000000 RFC 3. 28180005000000 RFC 4. 28180006000000 RFC 5. 28180007000000 Is legal representative of a resident abroad without permanent establishment in national territory. Indicate the five main names or trade names of residents abroad: 28180008000000 Name 1. 28180009000000 Name 2. 28180010000000 Name 3. 28180011000000 Name 4. 28180012000000 Name 5. Workers' participation in profits 28180013000000 PTU generated during the fiscal year. 28180014000000 PTU not collected in the previous fiscal year. 28180015000000 PTU paid in the fiscal year. 28180016000000 Taxable income base for PTU. Figures at the end of the fiscal year Income tax 28180017000000 Authorized deductions for income tax purposes. 28180018000000 Profit coefficient to apply in the following fiscal year. 28180019000000 Income from dividends of persons residing in the country. 28180020000000 Income from dividends of persons residing abroad. 28180021000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN. 28180022000000 Taxable income from the gain realized deriving from merger. 28180023000000 Taxable income from the gain realized deriving from spin-off. 28180024000000 Taxable income from the gain realized deriving from capital reductions of societies residing abroad in which the taxpayer is a partner or shareholder.

736 OFFICIAL GAZETTE Friday, February 2, 2024 28180025000000 Taxable income from the gain realized deriving from liquidation of societies residing abroad in which the taxpayer is a partner or shareholder. 28180026000000 Deducted loss deriving from merger. 28180027000000 Deducted loss deriving from spin-off. 28180028000000 Deducted loss deriving from capital reduction. 28180029000000 Deducted loss deriving from liquidation of societies. 28180030000000 Total taxable income. 28180031000000 Total taxable income obtained in the northern border region in the previous fiscal year. 28180032000000 Balance of CUFIN determined for the purposes of Article 77, fifth paragraph of the LISR. 28180033000000 Total amount of payments that are exempt income for the worker. 28180034000000 Deductible amount at 47% (payments that are exempt income for the worker). 28180035000000 Deductible amount at 53% (payments that are exempt income for the worker). 28180036000000 Dividends paid from CUFIN and CUFINRE. 28180037000000 Dividends paid not from CUFIN nor from CUFINRE. Net fiscal profit account fiscal years 2014 to 2023 28180038000000 Initial CUFIN balance updated. Plus: 28180039000000 Fiscal result of the fiscal year. Less: 28180040000000 ISR (Article 9, first paragraph of the LISR). 28180041000000 Non-deductible items, except provisions and reserves (for the purposes of Article 28, fractions VIII and IX of the LISR). 28180042000000 Workers' participation in company profits paid in the fiscal year (Article 9, fraction II of the LISR). 28180043000000 Effect of income tax paid abroad by payment of dividends to the taxpayer (Article 77, fourth paragraph of the LISR). Equal to: 28180044000000 Positive result. 28180045000000 Negative result (difference for the purposes of Article 77, fifth paragraph of the LISR). Plus: 28180046000000 Initial CUFIN balance updated. Plus: 28180047000000 Dividends collected. Less: 28180048000000 Dividends paid. Other concepts specify: 28180049000000 (specify). 28180050000000 (specify). 28180051000000 (specify). 28180052000000 (specify). 28180053000000 (specify).

Friday, February 2, 2024 OFFICIAL GAZETTE 737 28180054000000 Total CUFIN balance at the end of the current fiscal year updated from the fiscal years 2014 to 2023. 28180055000000 Net fiscal profit account balance - CUFIN northern border region of fiscal year 2023. 28180056000000 Net fiscal profit account balance - CUFIN southern border region of fiscal year 2023. Net fiscal profit account fiscal years 2001 to 2013 28180057000000 Initial CUFIN balance updated. Plus: 28180058000000 Dividends collected. Less: 28180059000000 Dividends paid. Plus: 28180060000000 Inflation adjustment. Other concepts specify. 28180061000000 (specify). 28180062000000 (specify). 28180063000000 (specify). 28180064000000 (specify). 28180065000000 (specify). 28180066000000 Total CUFIN balance at the end of the fiscal year updated from the fiscal years 2001 to 2013. Net fiscal profit account fiscal years prior to 2000 28180067000000 Initial CUFIN balance updated. Plus: 28180068000000 Dividends collected. Less: 28180069000000 Dividends paid. Plus: 28180070000000 Inflation adjustment. 28180071000000 Total CUFIN balance at the end of the fiscal year updated from the fiscal years prior to 2000. Reinvested net fiscal profit account 28180072000000 Initial CUFINRE balance updated. 28180073000000 Dividends paid. Plus: 28180074000000 Inflation adjustment. Other concepts specify: 28180075000000 (specify). 28180076000000 (specify). 28180077000000 (specify). 28180078000000 (specify). 28180079000000 (specify). 28180080000000 Total CUFINRE balance at the end of the fiscal year updated.

738 OFFICIAL GAZETTE Friday, February 2, 2024

Updated balances (Income tax) at the end of the fiscal year of: 28180081000000 Net fiscal profit account. 28180082000000 Reinvested net fiscal profit account. 28180083000000 Net fiscal profit account for investment in renewable energy. 28180084000000 Capital contribution account. 28180085000000 Tax on asset to be recovered from 10 years prior. 28180086000000 Fiscal losses from previous years. Foreign trade 28180087000000 Customs declared value of definitive imports. 28180088000000 Customs declared value of definitive exports. Value added tax 28180089000000 VAT paid at customs during the fiscal year. 28180090000000 VAT charged by importation of acquired intangible goods. 28180091000000 VAT charged by importation of use or enjoyment of intangible goods. 28180092000000 VAT charged by importation of services. 28180093000000 Creditable VAT by interest. 28180094000000 VAT credited by importation of acquired intangible goods. 28180095000000 VAT credited by importation of use or enjoyment of intangible goods. 28180096000000 VAT credited by importation of services. 28180097000000 Value of taxable acts or activities at the 8% rate. 28180098000000 Total VAT of acts or activities paid at the 8% rate. 28180099000000 Value of non-object acts or activities. 28180100000000 Value of exempt acts or activities. Special tax on production and services 28180101000000 IEPS paid at customs during the fiscal year. 28180102000000 Number of cigarettes sold during the fiscal year. 28180103000000 Number of cigarettes imported during the fiscal year. 28180104000000 Quantity of liters purchased of gasoline less than 91 octane during the fiscal year. 28180105000000 Quantity of liters purchased of gasoline greater than or equal to 91 octane during the fiscal year. 28180106000000 Quantity of liters purchased of diesel during the fiscal year. 28180107000000 During the fiscal year carried out final sale to the general public in national territory of gasoline and/or diesel. In the affirmative case to the previous index, you must manifest information in the following lines: 28180108000000 Quantity of liters sold of gasoline less than 91 octane during the fiscal year.

Friday, February 2, 2024 OFFICIAL GAZETTE 739 28180109000000 Quantity of liters of gasoline sold with octane rating of 91 or higher during the fiscal year. 28180110000000 Quantity of liters of diesel sold during the fiscal year. 28180111000000 Biodiesel and its mixtures for the purposes of Article 16, Section A, Fraction I of the LIF 2023. 28180112000000 Biodiesel and its mixtures for the purposes of Article 16, Section A, Fraction IV of the LIF 2023. Consolidated financial information 28180113000000 It is a controlling entity in terms of the financial information accounting standard applied by the taxpayer. Note: in the event of an affirmative response to the above index, information must be provided in the following two indices: 28180114000000 Total consolidated sales or net income determined in accordance with the financial information accounting standard applied by the taxpayer. 28180115000000 It has subsidiaries in terms of the financial information accounting standard applied by the taxpayer abroad, or permanent establishments resident or located abroad. Decree on fiscal incentives northern border region Income Tax Exclusive income of northern border region (articles two and three of the Decree) 28180116000000 Total income obtained by the taxpayer in the northern border region. Less: 28180117000000 Income from the sale of intangible goods in the northern border region. Less: 28180118000000 Income corresponding to digital commerce in the northern border region. Less: 28180119000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 28180120000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce. Divided by: 28180121000000 Total income obtained by the taxpayer. Equals: 28180122000000 Proportion (expressed as a percentage) that the total income of the northern border region represents, of the total income of the taxpayer obtained in the fiscal year.

740 OFFICIAL GAZETTE Friday, February 2, 2024 Taxpayers who have their tax domicile outside the northern border region, but have a branch, agency or any other establishment within it (article five, first paragraph of the Decree) 28180123000000 Obtained income corresponding to the branch, agency or any other establishment located in the northern border region. In the event of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the northern border region. 28180124000000 Income corresponding to the branch, agency or any other establishment located in the northern border region. Less: 28180125000000 Income from the sale of intangible goods in the northern border region. Less: 28180126000000 Income corresponding to digital commerce in the northern border region. Less: 28180127000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 28180128000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 28180129000000 Total income obtained by the taxpayer. Equals: 28180130000000 Proportion (expressed as a percentage) that the income of the northern border region represents, of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile in the northern border region, but have branches, agencies or any other establishment outside it (article five, second paragraph of the Decree) 28180131000000 Obtained income corresponding to the branch, agency or any other establishment located outside the northern border region. In the event of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the northern border region. 28180132000000 Income corresponding to the tax domicile located in the northern border region.

Friday, February 2, 2024 OFFICIAL GAZETTE 741 Less: 28180133000000 Income from the sale of intangible goods in the northern border region. Less: 28180134000000 Income corresponding to digital commerce in the northern border region. Less: 28180135000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 28180136000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 28180137000000 Total income obtained by the taxpayer. Equals: 28180138000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the northern border region represents, of the total income of the taxpayer obtained in the fiscal year. Determination of the applicable tax credit 28180139000000 ISR incurred in the fiscal year (concept "tax incurred in the fiscal year" of the annual return, section "determination of the ISR"). 28180140000000 Total income of the northern border region. Divided by: 28180141000000 Total income of the taxpayer obtained in the fiscal year. Equals: 28180142000000 Proportion (expressed as a percentage) that the income of the northern border region represents. 28180143000000 Result obtained from the operation of multiplying the ISR incurred in the fiscal year index 28180139000000 by the proportion that the income of the northern border region represents index 28180142000000. 28180144000000 Applicable tax credit based on the above index (first paragraph, article two of the Decree on fiscal incentives northern border region). Decree on fiscal incentives southern border region Income Tax Exclusive income of southern border region (articles two and three of the Decree) 28180145000000 Total income obtained by the taxpayer in the southern border region. Less: 28180146000000 Income from the sale of intangible goods in the southern border region. Less: 28180147000000 Income corresponding to digital commerce in the southern border region.

742 OFFICIAL GAZETTE Friday, February 2, 2024 Less: 28180148000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 28180149000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce. Divided by: 28180150000000 Total income obtained by the taxpayer. Equals: 28180151000000 Proportion (expressed as a percentage) that the total income of the southern border region represents, of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile outside the southern border region, but have a branch, agency or any other establishment within it (article four, first paragraph of the Decree) 28180152000000 Obtained income corresponding to the branch, agency or any other establishment located in the southern border region. In the event of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the southern border region. 28180153000000 Income corresponding to the branch, agency or any other establishment located in the southern border region. Less: 28180154000000 Income from the sale of intangible goods in the southern border region. Less: 28180155000000 Income corresponding to digital commerce in the southern border region. Less: 28180156000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 28180157000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 28180158000000 Total income obtained by the taxpayer. Equals: 28180159000000 Proportion (expressed as a percentage) that the income of the southern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Friday, February 2, 2024 OFFICIAL GAZETTE 743 Taxpayers who have their tax domicile in the southern border region, but have branches, agencies or any other establishment outside it (article four, third paragraph of the Decree) 28180160000000 Obtained income corresponding to the branch, agency or any other establishment located outside the southern border region. In the event of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the southern border region 28180161000000 Income corresponding to the tax domicile located in the southern border region. Less: 28180162000000 Income from the sale of intangible goods in the southern border region. Less: 28180163000000 Income corresponding to digital commerce in the southern border region. Less: 28180164000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 28180165000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 28180166000000 Total income obtained by the taxpayer. Equals: 28180167000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the southern border region represents, of the total income of the taxpayer obtained in the fiscal year. Determination of the applicable tax credit 28180168000000 ISR incurred in the fiscal year (concept "tax incurred in the fiscal year" of the annual return, section "determination of the ISR"). 28180169000000 Total income of the southern border region. Divided by: 28180170000000 Total income of the taxpayer obtained in the fiscal year. Equals: 28180171000000 Proportion (expressed as a percentage) that the income of the southern border region represents. 28180172000000 Result obtained from the operation of multiplying the ISR incurred in the fiscal year index 28180168000000 by the proportion that the income of the southern border region represents index 28180171000000. 28180173000000 Applicable tax credit based on the above index (first paragraph, article two of the Decree on fiscal incentives southern border region).

744 OFFICIAL GAZETTE Friday, February 2, 2024 Alienation of shares 28180174000000 Carried out alienation of shares. 28180175000000 Date of the operation. 28180176000000 Type of alienation. 28180177000000 Other (specify). 28180178000000 Name of the issuing company of the alienated shares. 28180179000000 Country of tax residence of the issuer. 28180180000000 RFC or ID. 28180181000000 Number of shares alienated. 28180182000000 Indicate if you obtained the benefit of treaties to avoid double taxation. 28180183000000 Sale price. 28180184000000 Tax cost of the shares. 28180185000000 Applied losses from alienation of shares. In the event of an affirmative response indicate: 28180186000000 If at the end of the fiscal year in question, the taxpayer has pending fiscal losses from alienation of shares to be applied. 28180187000000 Total amount of losses from alienation of shares at the end of the fiscal year. 28180188000000 Amount of the loss from alienation of shares determined. 28180189000000 Indicate if at the end of the fiscal year in question, the taxpayer has pending amounts to be credited for the concept of ISR paid abroad for the purposes of Article 5 of the LISR. In the event of an affirmative response indicate. 28180190000000 Pending amount to be credited. 28180191000000 Concept by which the income tax was paid abroad. Annex no. 19 consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 19- Operations carried out with residents abroad for the fiscal year ended december 31, 2023 (amounts in pesos) Tax identification number Type of operation Note: Information from this annex is only captured when "Yes" has been noted in concept 28D091000", of the general data annex. Income Tax Name or corporate name Accrual income 28190000000000 (specify). 28190001000000 Total accrual income. Authorized deductions 28190002000000 (specify). 28190003000000 Total authorized deductions.

Friday, February 2, 2024 OFFICIAL GAZETTE 745 Part II Data to provide In the event that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept Country of residence Mexico has a broad agreement for the exchange of information with the country of the column above (yes or no) Amount of the operation Part III Data to provide Indicate if it is a related party (yes or no) Carried out withholding and payment for this operation (yes or no) ISR rate for withholding determined by audit Part IV Data to provide ISR withheld paid Difference Applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no) Annex no. 20 consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 20- Investments for the fiscal year ended december 31, 2023 (amounts in pesos) Balance pending to deduct at the beginning of the fiscal year Plus: MOI of acquisitions during the fiscal year Fixed assets 28200000000000 Constructions. 28200001000000 Constructions in progress. 28200002000000 Properties considered historical. 28200003000000 Railways. 28200004000000 Furniture and office equipment. 28200005000000 Airplanes. 28200006000000 Vessels. 28200007000000 Transport equipment: automobiles.

746 OFFICIAL GAZETTE Friday, February 2, 2024 28200008000000 Transport equipment: automobiles with propulsion from rechargeable electric batteries and electric automobiles with internal combustion engine or powered by hydrogen. 28200009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion from rechargeable electric batteries. 28200010000000 Transport equipment (others). 28200011000000 Fixed feeding equipment for electric vehicles. 28200012000000 Computer equipment. 28200013000000 Dies, punches, molds, matrices and tooling. 28200014000000 Telephone communications. 28200015000000 Satellite communications. 28200016000000 Lands (acquisition cost). 28200017000000 Adaptation of facilities for people with disabilities. 28200018000000 Machinery and equipment for the generation of energy from renewable sources or from systems of efficient electricity cogeneration. 28200019000000 Machinery and equipment. 28200020000000 Oil pipelines, gas pipelines, terminals, and tanks of storage of hydrocarbons. 28200021000000 Investments made for exploration, recovery secondary and enhanced, and non-capitalizable maintenance (applicable to taxpayers of hydrocarbons). 28200022000000 Investments made for the development and exploitation of oil or natural gas fields (applicable to taxpayers of hydrocarbons). 28200023000000 Investments made in infrastructure of storage and transport (applicable to taxpayers of hydrocarbons). 28200024000000 Other fixed assets. 28200025000000 Sum of fixed assets. Deferred expenses and charges 28200026000000 Patents. 28200027000000 Registered trademarks. 28200028000000 Royalties. 28200029000000 Installation expenses. 28200030000000 Organization expenses. 28200031000000 Concessions. 28200032000000 Other deferred expenses and charges. 28200033000000 Sum of deferred expenses and charges. Expenditures in pre-operational periods 28200034000000 (specify). 28200035000000 Sum of pre-operational expenditures. 28200036000000 Total investments. Part II Data to provide Less: alienations and/or write-offs in the fiscal year Less: deduction in the fiscal year Less: immediate deduction in the fiscal year Balance pending to deduct at the end of the fiscal year

Friday, February 2, 2024 OFFICIAL GAZETTE 747 Annex no. 21 consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 21- Accounts and documents receivable and payable in national and foreign currency for the fiscal year ended december 31, 2023 (amounts in pesos) Tax identification number Country of tax residence Note: Information from this annex is only captured when "Yes" has been noted in concept 28D092000, of the general data annex. Accounts receivable Name, denomination or corporate name of the debtor 28210000000000 (specify). 28210001000000 Total accounts receivable. Accounts payable Name, denomination or corporate name of the creditor 28210002000000 (specify). 28210003000000 Total accounts payable. Part II Data to provide Type of currency Age of the account receivable and payable (months) Balance in foreign currency Balance in national currency Indicate if the account comes from a merger, spin-off of companies or assignment of rights or obligations Part III Data to provide Most important concept that originated the balance In the event that in the column "most important concept that originated the balance", you selected any of the concepts of "other debtors" or "other creditors", specify concept: Indicate if it is a related party (yes or no) Generated interests (yes or no) Indicate if the account receivable or payable is covered by any financial derivative instrument (yes or no)

748 OFFICIAL GAZETTE Friday, February 2, 2024 Annex no. 22 consists of 27 columns and is divided into six parts. Part I Index Concept Data to provide 22- Loans for the fiscal year ended december 31, 2023 (amounts in pesos Number of tax identification number Outstanding balance of the loan at december 31 of 2022 Note: Information from this annex is only captured when "Yes" has been noted in concept 28D093000, of the general data annex. Name, denomination or corporate name of the resident in the foreign country Related parties 28220000000000 (specify). 28220001000000 Total related parties. Non-related parties 28220002000000 (specify). 28220003000000 Total non-related parties. Name, denomination or corporate name of the resident in Mexico Related parties 28220004000000 (specify). 28220005000000 Total related parties. Non-related parties 28220006000000 (specify). 28220007000000 Total non-related parties. Part II Data to provide Type of financing In the event that in the column Type of financing you selected the concept Other, specify concept: Were you the effective beneficiary of the interests (yes or no) Number of registration of the creditor resident in the foreign country before the SAT valid during the fiscal year audited Country of residence for tax purposes

Friday, February 2, 2024 OFFICIAL GAZETTE 749 Part III Data to provide Type of currency Conversion of currency Date on Which the conversion of currency was carried out Denomination of the interest rate Percentage of the interest rate Part IV Data to provide Total amount of the interests paid and/or accrued Rate of withholding of the ISR ISR withheld in the fiscal year Validity of the loan from Validity of the loan at Part V Data to provide Outstanding balance at december 31 of 2023 Frequency of exigibility of the payment of interests In the event that in the column "frequency of exigibility of the payment of interests" you selected the concept Other, specify concept: Guaranteed the loan (yes or no) Part VI Data to provide Total amount of the interests deducted in the fiscal year audited Destination of the capital borrowed Carried out placements in the foreign country (yes or no) Number of office of authorization of the CNBV of the public offering in the foreign country of securities issued in Mexico Annex no. 23 consists of 13 columns and is divided into two parts. Part I Index Concept Data to provide 23- Integration of fiscal losses from previous years for the fiscal year ended december 31, 2023 (amounts in pesos) 2023 2022 Note: Information from this annex is only captured when "Yes" has been noted in concept 28D035000, of the general data annex. 28230000000000 The applied loss comes entirely or partially from a spin-off. 28230001000000 Indicate the RFC of the spun-off company. 28230002000000 Indicate the amount applied in the fiscal year, coming from the spin-off. Note: in the event of successive spin-offs, you must manifest through the annex called additional information the corresponding to the indices above.

750 OFFICIAL GAZETTE Friday, February 2, 2024 28230003000000 Original amount of the fiscal loss. 28230004000000 INPC of the last month of the fiscal year in which the fiscal loss was generated. 28230005000000 INPC of the first month of the second half of the fiscal year in which the fiscal loss was generated. 28230006000000 Update factor for the period. 28230007000000 Updated fiscal loss for the fiscal year in which it was generated. 28230008000000 INPC of the last month of the first half of the fiscal year in which the fiscal loss is applied or updated. 28230009000000 INPC of the month in which the fiscal loss was last updated. 28230010000000 Update factor for the period. 28230011000000 Updated fiscal loss in the fiscal year in which it is applied or updated. Note: The concepts for indices 28270008000000 to 28270011000000 must be repeated to update fiscal losses incurred from 2013 to 2022, or applied in the fiscal years 2014 to 2023. 28230012000000 Amount of the decrease in the fiscal loss in the fiscal year: Note: The concept for index 28270012000000 must be repeated as many times as necessary to indicate the fiscal year in which the fiscal losses are amortized, recording the amount applied in the column corresponding to the fiscal loss. 28230013000000 Amount of the fiscal loss pending application. Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 2014 2013 Annex no. 24 consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 24- Operations subject to preferential tax regimes for the fiscal year ended december 31, 2023 (figures in pesos) Tax identification number Country of tax residence Note: Information from this annex is only captured when "Yes" has been recorded in concept 28D361000, of the general data annex. Trade Name or Company Name Income 28240000000000 (specify). 28240001000000 Total income. Expenses 28240002000000 Specify. 28240003000000 Total expenses.

Friday, February 2, 2024 OFFICIAL GAZETTE 751 Part II Data to provide Effective tax rate on income tax paid in the foreign country (less than 75% of what would be paid in Mexico) Currency type of the country of tax residence Type of operation In case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept Part III Data to provide Total amount of profits or fiscal losses in the shareholding participation Total of accumulable or taxable income in the fiscal year Direct participation or average daily participation of the taxpayer in the fiscal year (percentage): percentage Direct participation or average daily participation of the taxpayer in the fiscal year (percentage): amount Part IV Data to provide Contributions and refunds: total amount of investments or contributions made during the fiscal year Contributions and refunds: total amount of capital refunds received during the fiscal year The accounting is available to the authority (yes or no) Does it have any interposed entity (yes or no) Part V Data to provide Data of the entity located in a preferential tax regime: total of profits or fiscal losses of the fiscal year Data of the entity located in a preferential tax regime: total of distributed profits in the fiscal year Data of the entity located in a preferential tax regime: total amount of assets not related to the business activity Data of the entity located in a preferential tax regime: total amount of assets related to the business activity

752 OFFICIAL GAZETTE Friday, February 2, 2024 Part VI Data to provide In the case of income generated in participation with other entities do you have the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity carried out by the entity in which it participates Operations with trust or with the entity or foreign legal figure transparent for tax purposes, indicate if the information is for the case of the income generated in trusts and similar (yes or no) Operations with trust or with the entity or legal figure foreign transparent for tax purposes, description of the object of the trust Trust or entity or foreign legal figure transparent for tax purposes: validity of Part VII Data to provide Trust or entity or foreign legal figure transparent for tax purposes: validity at Character with which it participates in the trust or in the entity or foreign legal figure transparent for tax purposes Indicate if you used a tax rate or exemption provided for in any treaty that Mexico has concluded to avoid double taxation Preferential rate by treaty Income tax subject to REFIPRES Annex no. 25 consists of 16 columns and is divided into four parts. Part I Index Concept Data to provide 25- Information on the optional regime (Chapter VI, Title II, Income Tax Law) for the fiscal year ended december 31, 2023 (figures in pesos) RFC Date of incorporation Note Only capture the information from this annex when "Yes" has been recorded in concept 28D003000, of the general data annex. Social denomination of the integrating and integrated companies 28250000000000 (specify). 28250001000000 Total. Part II Data to provide Previous RFC Date of change of denomination Percentage of integrable participation of the fiscal year Percentage of integrable participation of the fiscal year immediately previous

Friday, February 2, 2024 OFFICIAL GAZETTE 753 Part III Data to provide Percentage of non-integrable participation of the fiscal year Fiscal losses previous fiscal years to the optional regime for groups of companies Date of decorporations: for failing to meet requirements Date of decorporations: for exercising the option Part IV Data to provide Date of decorporations: by merger Date of decorporations: by spin-off Company obligated to pay the deferred tax (merging, spun-off or spun-off): name Company obligated to pay the deferred tax (merging, spun-off or spun-off): RFC Annex no. 26 consists of 11 columns and is divided into three parts. Part I Index Concept Data to provide 26- Determination of Deferred ISR, the factor and the integrated fiscal result for the fiscal year ended december 31, 2023 (figures in pesos) RFC Fiscal result (fiscal loss) Note Only capture the information from this annex when "Yes" has been recorded in concept 28D003000, of the general data annex. Integrated fiscal result Social denomination of the Integrating and Integrated 28260000000000 (specify). 28260001000000 Total. 28260002000000 Factor of integrated fiscal result. Part II Data to provide Integrable participation Fiscal result or (fiscal loss) in integrable participation Fiscal result in non-integrable participation ISR of the fiscal year

754 OFFICIAL GAZETTE Friday, February 2, 2024 Part III Data to provide ISR in non-integrable participation ISR in integrable participation: corresponding to the factor of fiscal result integrated ISR in integrable participation: not corresponding to the factor of fiscal result integrated (Deferred ISR) Annex no. 27 consists of 12 columns and is divided into three parts. Part I Index Concept Data to provide 27- Determination of UFIN in integrable participation and non-integrable) for the fiscal year ended december 31, 2023 (figures in pesos) Net fiscal profit Percentage of integrable participation of the fiscal year Note Only capture the information from this annex when "Yes" has been recorded in concept 28D003000, of the general data annex. Social denomination of the Integrating and Integrated 28270000000000 (specify). 28270001000000 Total. Part II Data to provide Net fiscal profit in integrable participation By: factor of integrated fiscal result UFIN for which the tax of the fiscal year was paid UFIN for which the tax of the fiscal year was deferred Part III Data to provide Percentage of non-integrable participation of the fiscal year UFIN in non-integrable participation Fiscal year of payment of deferred ISR UFIN updated of deferred ISR from previous fiscal years

Friday, February 2, 2024 OFFICIAL GAZETTE 755 Annex no. 28 consists of 11 columns and is divided into three parts. Part I Index Concept Data to provide 28- Control of payment of deferred tax for the fiscal year ended december 31, 2023 (figures in pesos) Fiscal year to which the deferred ISR to be paid corresponds Fiscal year in which the deferred ISR is paid Note Only capture the information from this annex when "Yes" has been recorded in concept 28D003000, of the general data annex. Social denomination of the Integrating and Integrated 28280000000000 (specify). 28280001000000 Total. Part II Data to provide Deferred ISR Factor of update Updated deferred ISR to be paid Date of payment Part III Data to provide UFIN for which the tax of the fiscal year was deferred Factor of update Updated UFIN for which the tax of the fiscal year was deferred Annex no. 29 consists of 22 columns and is divided into five parts. Part I Index Concept Data to provide 29- Deduction of net interest of the fiscal year (article 28, section XXXII of the LISR) for the fiscal year ended december 31, 2023 (figures in pesos) Amount of accumulable income of the previous fiscal year of each of the personnel members of the group or of each related party Tax identification number or RFC of each of the personnel members of the group or of each related party Trade Name or Company Name 28290000000000 (specify). 28290001000000 Total.

756 OFFICIAL GAZETTE Friday, February 2, 2024 Part II Data to provide Amount of accumulable income of the previous fiscal year of the taxpayer Total of accumulable income of the previous fiscal year of the taxpayer and of all personnel members of the group or of all related parties Proportion of income Deduction limit of the taxpayer Total of interest accrued that derive from debts (deductible amounts) Part III Data to provide Net interest pending to be deducted from previous fiscal years (applicable from fiscal year 2021) Total of interest income accumulated Net interest Profit (loss) fiscal Total of interest accrued that derive from debts (deductible amounts) Part IV Data to provide Total amount deducted from fixed assets Total amount deducted from delayed expenses Total amount deducted from delayed charges Total amount deducted from expenditures made in pre-operational periods Part V Data to provide Fiscal profit Adjusted Net interest limit Non-deductible interest It is located in any of the exceptions established in article 28, section XXXII of the LISR (yes or no) The questionnaires mentioned below contain information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation. Every question must be understood with respect to the fiscal year subject to review in those questions that do not apply to the taxpayer, as well as when in the opinion of the public accountant who answers the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row can be left blank, making the corresponding clarifications in the report on the review of the taxpayer's tax situation, since if not done so, the SAT will understand that the taxpayer had the obligation questioned and did not comply with it.

Friday, February 2, 2024 OFFICIAL GAZETTE 757 Index Concept Data to provide Fiscal diagnosis questionnaire (public accountant review) for the fiscal year ended december 31, 2023 Audit procedures applied for the review of financial statements 28300000000000 Performed the evaluation of the taxpayer's internal control. 28300001000000 In case of affirmative answer to the previous index, retains the evidence of the internal control evaluation in its working papers. 28300002000000 Detected weaknesses or deviations related to the structure of the taxpayer's internal control with impact on its tax situation. Note: In case of affirmative answer, describe the irregularities in the report on the review of the tax situation. 28300003000000 As a consequence of the performance of its work, proposed financial adjustments that affected the tax situation of the taxpayer. 28300004000000 As a consequence of the performance of its work found differences in immaterial items that may have tax repercussions. 28300005000000 In case of affirmative answer to the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected by the date of submission of the tax report the following: 28300006000000 Items that the taxpayer improperly deducted in the income tax. 28300007000000 Income that the taxpayer omitted in the income tax. 28300008000000 Acts or activities that the taxpayer omitted in the value added tax. 28300009000000 Improper credits made against the income tax. 28300010000000 Improper credits made against the value added tax. In case of negative answer, explain the reasons in the report on the review of the taxpayer's tax situation. 28300011000000 In case of having detected in its audit any irregularity of those indicated in the indices 28300006000000 to 28300010000000, indicate if revealed any reservation in the report on the review of the taxpayer's tax situation. 28300012000000 In case of having answered affirmatively in the index 28300004000000, revealed this circumstance in the report on the review of the taxpayer's tax situation.

758 OFFICIAL GAZETTE Friday, February 2, 2024 According to its audit tests, the scope of the same and with the Evidence that Retains in its working papers, answer if it satisfied itself that the taxpayer complied with the following: 28300013000000 The taxpayer received advice from an expert from the direction in tax matters. In case of affirmative answer indicate: 28300014000000 Evaluated the competence, capacity and objectivity of the expert from the direction in tax matters. 28300015000000 Obtained knowledge of the expert's work. 28300016000000 Evaluated the adequacy of the expert's work. 28300017000000 If the taxpayer obtained a written document. Income tax (ISR) Income (ISR) 28300018000000 In case that the taxpayer has not given compliance to what is provided in indices 28D192000 to 28D228000, of the fiscal diagnosis, the corresponding corrections were proposed. 28300019000000 In case of affirmative answer, the taxpayer presented complementary declarations due to this review. Deductions (ISR) 28300020000000 In case that the taxpayer has not given compliance to what is provided in indices 28D229000 to 28D267000, of the fiscal diagnosis, it was proposed that the corresponding items be made non-deductible. 28300021000000 In case of affirmative answer, the taxpayer presented complementary declarations due to this review. Multiple informative declaration 28300022000000 Verified the information contained in the annex information on payments and withholdings of ISR, IVA and IEPS (for the purposes of article nine, section X of the transitional provisions of the LISR 2014). 28300023000000 Verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of article nine, section X of the transitional provisions of the LISR 2014). 28300024000000 Verified the information contained in the annex information on residents abroad (for the purposes of article 76, section VI of the LISR). 28300025000000 Verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of article 178 of the LISR). 28300026000000 Verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, section XIII of the LISR).

Friday, February 2, 2024 OFFICIAL GAZETTE 759 Deferred tax (ISR) 28300027000000 Say if according to norms and procedures of audit it obtained sufficient and competent evidentiary evidence for the purposes of verifying the determination of deferred tax by the taxpayer. Preferential tax regimes 28300028000000 Verified the information contained in the annex of income subject to preferential tax regimes. Integrating companies 28300029000000 In case that the taxpayer has not given compliance to what is provided in indices 28D343000 to 28D362000, of the fiscal diagnosis, the corresponding corrections were proposed. 28300030000000 In case of affirmative answer, the taxpayer presented complementary declarations due to this review. Integrated companies 28300031000000 In case that the taxpayer has not given compliance to what is provided in indices 28D363000 to 28D373000, of the fiscal diagnosis, the corresponding corrections were proposed. 28300032000000 In case of affirmative answer, the taxpayer presented complementary declarations due to this review. Records (Integrating and Integrated Companies) 28300033000000 In case that the taxpayer has not given compliance to what is provided in index 28D374000, of the fiscal diagnosis, the corresponding corrections were proposed. 28300034000000 In case of affirmative answer, the taxpayer presented complementary declarations due to this review. Value added tax Acts or activities (VAT) 28300035000000 In case that the taxpayer has not given compliance to what is provided in indices 28D396000 to 28D401000, of the fiscal diagnosis, proposed that the corresponding corrections be made. 28300036000000 In case of affirmative answer the taxpayer presented complementary declarations due to this review.

760 OFFICIAL GAZETTE Friday, February 2, 2024 Credit (VAT) The following requirements for credit of value added tax were verified. 28300037000000 In case that the taxpayer has not given compliance to what is provided in indices 28D402000 to 28D416000, of the fiscal diagnosis, proposed that the corrections be made in the credit. 28300038000000 In case of affirmative answer the taxpayer presented complementary declarations due to this review. Index Concept Data to provide Questionnaire on transfer pricing matters (public accountant review) for the fiscal year ended december 31, 2023 According to its audit tests, the scope of the same and with the evidence that it retains in its working papers answer if it satisfied itself that the taxpayer complied with the following: Insufficient capitalization (for the purposes of article 28, section XXVII of the LISR) 28310000000000 Verified if the taxpayer complied with what is provided by the article 28, section XXVII of the LISR. 28310001000000 Detected any non-compliance with what is provided by article 28, section XXVII of the LISR. 28310002000000 Amount of non-deductible interest due to insufficient capitalization. In case of considering fiscal accounts for the calculation, indicate the amount of: 28310003000000 Capital contribution accounts. 28310004000000 Net fiscal profit and net profit reinvested. 28310005000000 In case of having observed that the responses of the taxpayer to indices 28170116000000 and/or 28170123000000 of annex 17 were not correct and having detected any tax non-compliance, indicated any reservation in its report on the review of the tax situation. 28310006000000 In addition to having answered affirmatively the index 28310005000000, indicated any reservation in its report. Supporting documentation of transfer prices (transfer pricing study) for operations with related parties residing abroad (article 76, section IX of the LISR) 28310007000000 Verified that the taxpayer formally complied with this tax obligation. 28310008000000 In case of non-compliance by the taxpayer, it was considered as deductible the transactions with related parties that represented a cost or expense to it. 28310009000000 In case of non-compliance by the taxpayer with this fiscal obligation, mentioned such circumstance as a reservation in its report on the review of the tax situation.

Friday, February 2, 2024 OFFICIAL GAZETTE 761 28310010000000 In case of taxpayer non-compliance, mentioned such circumstance as a qualification in its opinion. Verified that the supporting documentation for transfer pricing, for transactions with related parties resident abroad (for the purposes of Article 76, fraction IX of the Income Tax Law - LISR), included the following: Note: the questions referred to in rows 28310011000000 to 28310028000000 will only be answered if "Yes" has been answered in row 28170035000000 of Annex 17. 28310011000000 1) name, corporate name or business name, address and tax residence, of the related parties with whom transactions were concluded. 28310012000000 2) that all related parties were considered in accordance with the definition contained for the purposes of Article 179, fifth and sixth paragraphs of the LISR. 28310013000000 3) documentation demonstrating direct and indirect participation among the related parties. 28310014000000 4) information regarding functions or activities for each type of operation evaluated. 28310015000000 5) information regarding assets used in each type of operation evaluated. 28310016000000 6) information regarding risks assumed in each type of operation evaluated. 28310017000000 7) information and documentation on transactions with related parties and their amounts, for each related party and for each type of operation evaluated. 28310018000000 8) method applied in accordance with Article 180 of the LISR for each type of operation evaluated. 28310019000000 9) information and documentation on comparable operations or companies for each type of operation evaluated. 28310020000000 10) it was identified in the accounting records that all transactions with related parties resident abroad were properly recorded. 28310021000000 In case that any of the points mentioned above has not been complied with, indicate if you mentioned such circumstance in your report on the review of the taxpayer's tax situation. 28310022000000 In case that any of the points mentioned above has not been complied with, indicate if you mentioned such circumstance in your opinion. 28310023000000 Verified that in the supporting documentation for transfer pricing it was concluded that the transactions concluded with related parties resident abroad by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable transactions. 28310024000000 In case of a negative conclusion, indicate if you revealed any qualification in the report on the review of the taxpayer's tax situation. 28310025000000 In case of a negative conclusion in the supporting documentation, indicate if you revealed any qualification in the opinion. 28310026000000 In case that the supporting documentation for transfer pricing suggested a transfer pricing adjustment that the taxpayer did not make, did you reveal any qualification in the report on the review of the taxpayer's tax situation? 28310027000000 In case that the supporting documentation for transfer pricing suggested a transfer pricing adjustment that the taxpayer did not make, did you reveal any qualification in the opinion? 28310028000000 In these latter cases, considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible.

762 OFFICIAL GAZETTE Friday, February 2, 2024 Informational declaration of transactions with related parties resident abroad (Article 76, fraction X of the LISR) 28310029000000 Verified the timely presentation of the information on transactions with related parties resident abroad, carried out during the immediate previous year (Annex 9 of the DIM). 28310030000000 Verified if the figures reported in that declaration coincide with those stated in the documentation for the purposes of Article 76, fraction IX of the LISR (transfer pricing study). 28310031000000 Verified from a formal point of view the correct filling out of the information on transactions with related parties resident abroad, carried out during the immediate previous year (Annex 9 of the DIM) in accordance with the information contained in the transfer pricing documentation for transactions with related parties resident abroad (for the purposes of Article 76, fraction IX of the LISR). 28310032000000 In case of having observed errors in the filling out, mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation. In case of negative, specify: 28310033000000 Considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. 28310034000000 In case of non-compliance, mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation. 28310035000000 In case of non-compliance, mentioned such circumstance as a qualification in its opinion. Annual informational declarations of related parties (Article 76-A of the LISR) of 2022 presented in 2023 28310036000000 Verified the timely and proper presentation of the master informational declaration of related parties of the multinational business group corresponding to the fiscal year 2022. 28310037000000 Verified the timely and proper presentation of the local informational declaration of related parties corresponding to the fiscal year 2022. 28310038000000 Verified the timely and proper presentation of the country-by-country informational declaration of the multinational business group corresponding to the fiscal year 2022. 28310039000000 In case of having observed errors in the filling out of the annual informational declarations of related parties corresponding to the fiscal year 2022, mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation. Compliance with the obligation regarding transactions with related parties (Article 76, fraction XII of the LISR) 28310040000000 Verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those transactions the prices or amounts of consideration that independent parties would have used in comparable transactions.

Friday, February 2, 2024 OFFICIAL GAZETTE 763 28310041000000 In case of negative, considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. 28310042000000 In case of a negative conclusion in the documentary evidence, indicate if you revealed any qualification in the report on the review of the taxpayer's tax situation. 28310043000000 In case of a negative conclusion in the documentary evidence, indicate if you revealed any qualification in its opinion. 28310044000000 Verified in the documentary evidence referred to in index 28310040000000 the application of the transfer pricing methods established in Article 180 of the LISR in the terms of the third paragraph of the cited article. 28310045000000 In case of not having applied them, indicate if you revealed any qualification in the report on the review of the taxpayer's tax situation, or in its opinion. Transactions with related parties reported nationally 28310046000000 In case of having indicated "yes" in index 28D03000 of the "general data" annex, verified that the informational declaration for its transactions with related parties resident abroad (for the purposes of Article 76, fraction X of the LISR, (Annex 9 of the DIM) includes transactions with related parties resident in national territory. 28310047000000 In case of having indicated "yes" in index 28170183000000 of Annex 17, verified that the informational declaration for its transactions with related parties resident abroad for the purposes of Article 76, fraction X of the LISR, Annex 9 of the DIM) includes transactions with related parties resident in national territory. Transfer pricing adjustments 28310048000000 Verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions, that all the requirements established in rule 3.9.1.3. RMF 2023 were met. Interest considered as dividends (Article 11 of the LISR) 28310049000000 In case of having observed that the taxpayer's responses to indices 28170070000000 and/or 28170071000000 of Annex 17 were not correct and led to a tax non-compliance, pointed out any qualification in its report on the review of the taxpayer's tax situation, or in its opinion. Transfer pricing methodology (Article 180 of the LISR) by transaction with related parties 28310050000000 Verified that in the supporting documentation for transfer pricing, there is evidence that it was attempted to apply first the uncontrolled comparable price method (for the purposes of Article 180, fraction I of the LISR) for each of its transactions with related parties that it validated in its transfer pricing studies. 28310051000000 Observed any formal inconsistency, on the part of the taxpayer, in the responses of the taxpayer's information on its transactions with related parties. 28310052000000 In case of affirmative, revealed any qualification in the report on the review of the taxpayer's tax situation, or in its opinion.

764 OFFICIAL GAZETTE Friday, February 2, 2024 G Guide format for the presentation of the fiscal audit opinion of financial statements, applicable to the Bank of Mexico, for the fiscal year 2023. Index Concept Data to provide Identification Data Taxpayer: 55A000000 RFC: 55A001000 Corporate name or business name: Tax address: 55A002000 Federal entity: 55A003000 Borough or municipality: 55A004000 Neighborhood or locality: 55A005000 Postal code: 55A006000 Street, exterior and interior number: 55A007000 City or town: 55A008000 Telephone: 55A009000 Email: 55A010000 Name of the economic group to which it belongs: 55A011000 Activity key for tax purposes: Taxpayer's Declaration: I declare that the information provided in this document, reflects the real operations I carried out during the fiscal year, which are registered in accounting and are supported with supporting documentation. 55A012000 Name of the taxpayer: Index Concept Data to provide Public Accountant: 55B000000 RFC: 55B001000 Name: (paternal surname, maternal surname, first name(s)) 55B002000 CURP: 55B003000 Registration number: Tax address: 55B004000 Federal entity: 55B005000 Borough or municipality: 55B006000 Neighborhood or locality: 55B007000 Postal code: 55B008000 Street, exterior and interior number: 55B009000 City or town: 55B010000 Telephone of the CPA or firm: 55B011000 Email: 55B012000 Email of the CPA's tax mailbox: 55B013000 College to which it belongs: 55B014000 Name of the firm: 55B015000 RFC of the firm: 55B016000 Registration number of the firm:

Friday, February 2, 2024 OFFICIAL GAZETTE 765 Declaration of the public accountant who issued the opinion: I declare that the information provided by the cited taxpayer, consists of books, records, documents and declarations in the possession of the taxpayer itself, which I examined, as I manifest in the independent auditor's report and in the report on the review of the taxpayer's tax situation which I attach 55B017000 Name of the public accountant who issued the opinion: Index Concept Data to provide Legal Representative: 55C000000 RFC: 55C001000 Name: (paternal surname, maternal surname, first name(s)) 55C002000 National: 55C003000 Foreigner: 55C004000 CURP: Tax address: 55C005000 Federal entity: 55C006000 Borough or municipality: 55C007000 Neighborhood or locality: 55C008000 Postal code: 55C009000 Street, exterior and interior number: 55C010000 City or town: 55C011000 Telephone: 55C012000 Email: 55C013000 Deed number: 55C014000 Notary number: 55C015000 Entity where the notary is located: 55C016000 Date of power of attorney: 55C017000 Date of appointment: Legal Representative's Declaration: I declare that the information provided in this document, reflects the real operations carried out by my represented entity during the fiscal year, which are registered in accounting and are supported with supporting documentation. 55C018000 Name of the legal representative: Index Concept Data to provide General Data 55D000000 Competent authority. 55D001000 Administration. 55D002000 Obligated or Optional. 55D003000 Opted to audit its financial statements by taxable income (for the purposes of Article 32-A CFF). 55D004000 Opted to audit its financial statements by the value of its assets (for the purposes of Article 32-A CFF). 55D005000 Opted to audit its financial statements by the number of workers (for the purposes of Article 32-A CFF). 55D006000 In case of negative in all questions of indices 55D003000, 55D004000 and 55D005000 above, mention the reason why it presents the opinion. 55D007000 Type of special taxpayer.

766 OFFICIAL GAZETTE Friday, February 2, 2024 55D008000 Start date of the fiscal year. 55D009000 End date of the fiscal year. 55D010000 Start date of the previous fiscal year. 55D011000 End date of the previous fiscal year. 55D012000 Type of opinion. Indicate the RFC of the physical or moral person(s) that advised the taxpayer fiscally, through a written opinion: 55D013000 RFC 1. 55D014000 RFC 2. 55D015000 RFC 3. 55D016000 RFC 4. 55D017000 RFC 5. 55D018000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 55D019000 Specify the number(s) of criterion/criteria. 55D020000 Obtained any resolution from the SAT or the SHCP that has affected its tax situation during the fiscal year. In case of affirmative indicate the following: 55D021000 It is about: 55D022000 The requirements established in the resolution were met (authorization or consultation). 55D023000 Office number 1. 55D024000 Date of office 1. 55D025000 Office number 2. 55D026000 Date of office 2. 55D027000 Office number 3. 55D028000 Date of office 3. 55D029000 Obtained any favorable resolution from jurisdictional authorities that has affected its tax situation during the fiscal year. 55D030000 Resolution number 1. 55D031000 Date of resolution 1. 55D032000 Resolution number 2. 55D033000 Date of resolution 2. 55D034000 Resolution number 3. 55D035000 Date of resolution 3. 55D036000 Has filed any means of defense against tax provisions. In case of affirmative to the previous index, clarify through the annex denominated additional information, the tax provision contested, the means of defense filed as well as the status of the means of defense filed at the close of the fiscal year. 55D037000 Date of sending the multiple informational declaration (normal). 55D038000 Date of sending the multiple informational declaration (last complementary). Transactions with residents abroad 55D039000 Carried out transactions with residents abroad (in case affirmative must fill out Annex 11).

Friday, February 2, 2024 OFFICIAL GAZETTE 767 Index Concept Data to provide 1- Balance sheet for the years ended december 31, 2023 and 2022 (figures in millions of pesos) 2023 2022 Assets International reserve 55010000000000 International assets. 55010001000000 Deductible liabilities. 55010002000000 Total international reserve. 55010003000000 Credit to the Federal Government. Securities holdings. 55010004000000 Government securities. 55010005000000 IPAB securities. 55010006000000 Total securities holdings. 55010007000000 Credit to banking institutions and debtors by repo. 55010008000000 Participations in financial organizations international. 55010009000000 Real estate, furniture and equipment. 55010010000000 Other assets. 55010011000000 Total assets. Liabilities Monetary base 55010012000000 Banknotes and coins in circulation. 55010013000000 Bank deposits in current account. 55010014000000 Total monetary base. 55010015000000 Federal Government current account deposits. 55010016000000 Other Federal Government deposits. Monetary regulation liabilities. Monetary regulation deposits. 55010017000000 Government securities. 55010018000000 Banking institutions. 55010019000000 Total monetary regulation deposits. 55010020000000 Monetary regulation bonds. 55010021000000 Other banking institution deposits and creditors by repo. 55010022000000 Total monetary regulation liabilities. 55010023000000 Deposits of the Mexican Oil Fund for stabilization and development.

768 OFFICIAL GAZETTE Friday, February 2, 2024 55010024000000 International Monetary Fund. 55010025000000 Special Drawing Rights allocations. 55010026000000 Other liabilities. 55010027000000 Total liabilities. Equity 55010028000000 Capital. 55010029000000 Capital reserves. Operating surplus of the fiscal year 55010030000000 Fiscal year result accounts. 55010031000000 Amortization of losses from previous years. 55010032000000 Constitution of reserves. 55010033000000 Total operating surplus of the fiscal year. 55010034000000 Fiscal year result. 55010035000000 Fiscal year loss. 55010036000000 Other comprehensive results. 55010037000000 Total equity. 55010038000000 Total liabilities and equity. 55010039000000 Off-balance sheet accounts. The attached notes are an integral part of this financial statement Index Concept Data to provide 2- Income statement for the periods comprised from January 1 to December 31 of 2023 and 2022 (figures in millions of pesos) 2023 2022 Note: For the filling out of this annex it is necessary to capture first the information from annexes 5, 6, 7 and 8. Financial income 55020000000000 International reserve. 55020001000000 IPAB securities. Credit to banking institutions and debtors by repo 55020002000000 Multiple banking. 55020003000000 Development banking. 55020004000000 Repos. 55020005000000 Total credit to banking institutions and debtors by repo. 55020006000000 Other income. 55020007000000 Total financial income.

Friday, February 2, 2024 OFFICIAL GAZETTE 769 Financial expenses 55020008000000 Federal Government deposits. Monetary regulation liabilities. Monetary regulation deposits. 55020009000000 Government securities. 55020010000000 Banking institutions. 55020011000000 Total monetary regulation deposits. 55020012000000 Monetary regulation bonds. Banking institution deposits and creditors by repo 55020013000000 Multiple banking. 55020014000000 Development banking. 55020015000000 Repos. 55020016000000 Total banking institution deposits and creditors by repo. 55020017000000 Total monetary regulation liabilities. 55020018000000 Mexican oil fund for stabilization and development. 55020019000000 International Monetary Fund. 55020020000000 Special Drawing Rights allocations. 55020021000000 Other expenses. 55020022000000 Total financial expenses. 55020023000000 Net result. 55020024000000 Exchange fluctuations. 55020025000000 Financial result. Operating expenses 55020026000000 Administrative expense. 55020027000000 Depreciation and amortization. 55020028000000 Cost of metallic banknotes and coins put into circulation. 55020029000000 Total operating expenses. 55020030000000 Other income (net of other expenses). Operating surplus of the fiscal year 55020031000000 Fiscal year result accounts. 55020032000000 Amortization of losses from previous years. 55020033000000 Constitution of reserves. 55020034000000 Total operating surplus of the fiscal year. 55020035000000 Fiscal year result to be applied. 55020036000000 Other comprehensive results. 55020037000000 Comprehensive result of the fiscal year. The attached notes are an integral part of this financial statement.

770 OFFICIAL GAZETTE Friday, February 2, 2024 Annex no. 3 consists of 13 columns and is divided into three parts. Part I Index Concept Data to provide 3- Statement of changes in equity for the years ended december 31, 2023 and 2022 (figures in millions of pesos) Capital Surplus 55030000000000 Balance at December 31, 2021. 55030001000000 Transfer to accumulated results. 55030002000000 Loss amortized in the fiscal year. 55030003000000 Delivery of operating surplus. 55030004000000 Inventory update. 55030005000000 Financial network operations. 55030006000000 Comprehensive result of the fiscal year to be applied. 55030007000000 Constitution of reserves. 55030008000000 Determined operating surplus. 55030009000000 Balances at December 31, 2022. 55030010000000 Transfer to accumulated results. 55030011000000 Loss amortized in the fiscal year. 55030012000000 Delivery of operating surplus. 55030013000000 Inventory update. 55030014000000 Financial network operations. 55030015000000 Comprehensive result of the fiscal year. 55030016000000 Constitution of reserves. 55030017000000 Determined operating surplus. 55030018000000 Balances at December 31, 2023. The attached notes are an integral part of this financial statement. Part II Data to provide Result of the fiscal year Other comprehensive results Loss of the previous year Revaluation reserve of asset Part III Data to provide Reserve for exchange rate fluctuations Reserve of the financial network Reserve of capital Operating surplus Total equity

Friday, February 2, 2024 OFFICIAL GAZETTE 771 Index Concept Data to provide 4- Statement of changes in financial position for the years ended december 31, 2023 and 2022 (figures in millions of pesos) 2023 2022 Source of resources Decrease in assets 55040000000000 International reserve. 55040001000000 Participations in international financial institutions. 55040002000000 Credit to banking institutions and debtors by repurchase. 55040003000000 Holdings of securities. 55040004000000 Real estate, furniture and equipment. 55040005000000 Other assets. 55040006000000 Total decrease in assets. Increase in liabilities 55040007000000 Current account deposits of the Federal Government. 55040008000000 Other deposits of the Federal Government. 55040009000000 Monetary base. 55040010000000 Monetary regulation liabilities. 55040011000000 Mexican Oil Fund for Stabilization and Development. 55040012000000 Special Drawing Rights allocations. 55040013000000 Other liabilities. 55040014000000 Total increase in liabilities. Increase in equity capital 55040015000000 Result of the exercise to be applied. 55040016000000 Inventory revaluation. 55040017000000 Other comprehensive income. 55040018000000 Network operations. 55040019000000 Total increase in equity capital. 55040020000000 Total resources originated. Application of resources Increase in assets 55040021000000 International reserve. 55040022000000 Credit to banking institutions and debtors by repurchase. 55040023000000 Participations in international financial institutions. 55040024000000 Real estate, furniture and equipment. 55040025000000 Other assets. 55040026000000 Total increase in assets.

772 OFFICIAL GAZETTE Friday, February 2, 2024 Decrease in liabilities 55040027000000 Mexican Oil Fund for Stabilization and Development. 55040028000000 Special Drawing Rights allocations. 55040029000000 Current account deposits of the Federal Government. 55040030000000 Other deposits of the Federal Government. 55040031000000 Monetary regulation liabilities. 55040032000000 Other liabilities. 55040033000000 Total decrease in liabilities. Decrease in equity capital 55040034000000 Delivery of operating surplus from previous year. 55040035000000 Result of the exercise. 55040036000000 Loss of the exercise. 55040037000000 Inventory revaluation. 55040038000000 Other comprehensive income. 55040039000000 Total decrease in equity capital. 55040040000000 Total resources applied. The attached notes are an integral part of this financial statement. Concept 4.1.- Notes to the financial statements. Index Concept Data to provide 5- Comparative analysis of the accounts of the income statement: financial income for the years ended december 31, 2023 and 2022 (figures in millions of pesos) 2023 2022 Financial income from international reserve Comparative analysis of accounts international assets Foreign correspondents 55050000000000 Demand deposits with interest. 55050001000000 Time deposits of less than six months. 55050002000000 Results in investment portfolios. 55050003000000 Commissions paid to external managers and custodians. 55050004000000 Total of foreign correspondents. Other investments 55050005000000 Other investments (agreement accounts). 55050006000000 Total of other investments.

Friday, February 2, 2024 OFFICIAL GAZETTE 773 Reserve position with the IMF 55050007000000 Holdings of special drawing rights. 55050008000000 IMF reserve tranche. 55050009000000 Credit to the IMF. 55050010000000 Total reserve position with the IMF. Investments in foreign securities 55050011000000 Interest on yield notes. 55050012000000 Revaluation of foreign titles. 55050013000000 Open repurchase. 55050014000000 Securities lending. 55050015000000 Revaluation of futures purchase contracts - titles. 55050016000000 Revaluation of futures sale contracts - titles. 55050017000000 Revaluation of negotiated positions - foreign securities. 55050018000000 Interest on negotiated positions - foreign securities. 55050019000000 Revaluation of futures purchase contracts - interest rates. 55050020000000 Revaluation of futures sale contracts - interest rates. 55050021000000 Commissions for operations with foreign securities. 55050022000000 Commission for futures purchase or sale contracts. 55050023000000 Total investments in foreign securities. Changes 55050024000000 Revaluation of holdings of currencies and metals. 55050025000000 Revaluation of forward currency operations. 55050026000000 Result in currency purchase-sale - forward operations. 55050027000000 Revaluation of spot currency operations. 55050028000000 Result in currency purchase-sale - spot operations. 55050029000000 Revaluation of forward operations - metals - gold interest rates. 55050030000000 Revaluation of forward operations - metals - gold exchange revaluation. 55050031000000 Result in metal purchase-sale forward operations - gold interest rates. 55050032000000 Result in metal purchase-sale forward operations - gold exchange revaluation. 55050033000000 Revaluation of spot operations - metals - gold negotiation. 55050034000000 Result in metal purchase-sale spot operations - gold exchange. 55050035000000 Revaluation of purchased currency options. 55050036000000 Revaluation of purchased gold options. 55050037000000 Revaluation of sold currency options. 55050038000000 Revaluation of sold gold options. 55050039000000 Result of purchased currency options. 55050040000000 Result of purchased gold options. 55050041000000 Result of sold currency options.

774 OFFICIAL GAZETTE Friday, February 2, 2024 55050042000000 Result of sold gold options. 55050043000000 Commissions paid for gold management and custody. 55050044000000 Commissions paid on currency purchase-sale. 55050045000000 Total changes. 55050046000000 Total international assets. Comparative analysis of accounts to be deducted liabilities Deposits of public sector companies and organizations - foreign currency 55050047000000 Deposits of public sector companies and organizations - foreign currency. 55050048000000 Total deposits of public sector companies and organizations - foreign currency. Federal Government Deposits - foreign currency 55050049000000 Deposits for fund transfer provision. 55050050000000 Treasury of the Federation. 55050051000000 Budgetary income stabilization fund. 55050052000000 Financial support commercial banking and World Bank. 55050053000000 Single account of third-party deposits in dollars. 55050054000000 Deposits in euros of the Treasury of the Federation. 55050055000000 Total Federal Government deposits - foreign currency. Mexican Oil Fund for Stabilization and Development Deposits - Foreign Currency 55050056000000 Mexican Oil Fund for Stabilization and Development deposits - foreign currency. 55050057000000 Total Mexican Oil Fund for Stabilization and Development deposits - foreign currency. Multiple Banking Deposits - Foreign Currency 55050058000000 Multiple banking deposits - foreign currency. 55050059000000 Total multiple banking deposits - foreign currency. Development Banking Deposits - Foreign Currency 55050060000000 Development banking deposits - foreign currency. 55050061000000 Total development banking deposits - foreign currency.

Friday, February 2, 2024 OFFICIAL GAZETTE 775 Other investments 55050062000000 Other investments (agreement accounts). 55050063000000 Total of other investments. 55050064000000 Total liabilities to be deducted. 55050065000000 Total international reserve. Comparative analysis of accounts of credit to banking institutions and debtors by repurchase Multiple Banking 55050066000000 Money auction loans. 55050067000000 Total multiple banking. Development Banking 55050068000000 Money auction loans. 55050069000000 Total development banking. Repurchases 55050070000000 Results from revaluation of repurchase operations - MB lender. 55050071000000 Other results from repurchase operations - MB lender. 55050072000000 Total repurchases. 55050073000000 Total credit to banking institutions and debtors by repurchase. Comparative analysis of accounts of other income 55050074000000 Results from swap operations - interest rates. 55050075000000 Currency hedges - banking institutions. 55050076000000 Reprocessing of inks and varnishes. 55050077000000 Products from sales - numismatic box. 55050078000000 Various. 55050079000000 Cash surpluses. 55050080000000 Cancellation of provisions. 55050081000000 Reduction of numismatic box inventory. 55050082000000 Collection of expenses for container compensation. 55050083000000 Annual fee to certifying and registration agencies. 55050084000000 Results of numismatic commercialization. 55050085000000 Dividends collected from other societies. Comparative analysis of accounts of changes 55050086000000 Revaluation of silver holdings. 55050087000000 Revaluation of forward operations - metals - silver interest rates. 55050088000000 Revaluation of forward operations - metals - silver exchange revaluation.

776 OFFICIAL GAZETTE Friday, February 2, 2024 55050089000000 Result in metal purchase-sale forward operations - silver interest rates. 55050090000000 Result in metal purchase-sale forward operations - silver exchange revaluation. 55050091000000 Settlement of currency and metal temporary account. 55050092000000 Revaluation of spot operations - metals - silver negotiation. 55050093000000 Result in metal purchase-sale spot operations - silver exchange. 55050094000000 Revaluation of purchased silver options. 55050095000000 Revaluation of sold silver options. 55050096000000 Result of purchased silver options. 55050097000000 Result of sold silver options. 55050098000000 Complement other comprehensive income - currency hedges. 55050099000000 Total changes. 55050100000000 Situations, commissions and other income collected. 55050101000000 Interest collected on overdraft and guarantees - development banking. 55050102000000 Interest collected on overdraft and guarantees - multiple banking. 55050103000000 Recognition of 1992-Honduras debts. 55050104000000 Total other income. 55050105000000 Total financial income. Index Concept Data to provide 6- Comparative analysis of the accounts of the income statement: financial expenses and exchange fluctuations for the years ended december 31, 2023 and 2022 (figures in millions of pesos) 2023 2022 Financial expenses Comparative analysis of accounts of Federal Government deposits 55060000000000 Current account deposits - national currency. Time deposits of the Federal Government 55060001000000 Fixed deposit Treasury of the Federation. 55060002000000 Budgetary income stabilization fund. 55060003000000 Total time deposits of the Federal Government. Current account deposits - foreign currency 55060004000000 Development banking and promotion funds. 55060005000000 San Jose agreement special fund IDB. 55060006000000 Recovery of debts from Central America and the Caribbean. 55060007000000 Attorney General's Office - Treasury of the Federation.

Friday, February 2, 2024 OFFICIAL GAZETTE 777 55060008000000 Treasury of the Federation - Ministry of National Defense. 55060009000000 Total current account deposits - foreign currency. 55060010000000 Total Federal Government deposits. Comparative analysis of accounts of monetary regulation liabilities Monetary regulation deposits Government securities CETES 55060011000000 Results in operations with government securities and monetary regulation deposits - CETES subject to ISR withholding. 55060012000000 Interest collected on investments in government securities - CETES subject to ISR withholding. 55060013000000 Interest paid on monetary regulation deposits - CETES subject to ISR withholding. 55060014000000 Total CETES. BONDES 55060015000000 Results in operations with government securities and monetary regulation deposits - BONDES D. 55060016000000 Interest collected on investments in government securities - BONDES D. 55060017000000 Interest paid on monetary regulation deposits - BONDES D. 55060018000000 Total BONDES. UDIBONOS 55060019000000 Results in operations with government securities and monetary regulation deposits UDIBONO. 55060020000000 Interest collected on investments in government securities UDIBONO. 55060021000000 Interest paid on monetary regulation deposits UDIBONO. 55060022000000 Revaluation UDIBONO holdings and assets. 55060023000000 Revaluation UDIBONO deposits and liabilities. 55060024000000 Total UDIBONO. Twenty-year bond 55060025000000 Results in operations with government securities and monetary regulation deposits - 20-year bond. 55060026000000 Interest collected on investments in government securities - 20-year bond. 55060027000000 Interest paid on monetary regulation deposits - 20-year bond. 55060028000000 Total twenty-year bond. 55060029000000 Total government securities.

778 OFFICIAL GAZETTE Friday, February 2, 2024 Banking institutions 55060030000000 Monetary regulation deposits - multiple banking. 55060031000000 Monetary regulation deposits - development banking. 55060032000000 Total banking institutions. 55060033000000 Total monetary regulation deposits. Monetary regulation bonds 55060034000000 Revaluation of monetary regulation bonds - Reportable Brems. 55060035000000 Interest paid on monetary regulation bonds - Reportable Brems. 55060036000000 Total monetary regulation bonds. Other banking institution deposits and creditors by repurchase Deposits - money auctions 55060037000000 Money auction deposits - multiple banking. 55060038000000 Money auction deposits - development banking. 55060039000000 Total money auction deposits. Repurchases 55060040000000 Results from revaluation of repurchase operations - MB borrower. 55060041000000 Other results from repurchase operations - MB borrower. 55060042000000 Total repurchases. 55060043000000 Total other banking deposits and creditors by repurchase. 55060044000000 Total monetary regulation liabilities. Comparative analysis of accounts of Mexican Oil Fund for Stabilization and Development 55060045000000 Mexican Oil Fund for Stabilization and Development deposits - national currency. 55060046000000 Mexican Oil Fund for Stabilization and Development deposits - reserve hedge account. 55060047000000 Total Mexican Oil Fund for Stabilization and Development. Comparative analysis of accounts of international monetary fund 55060048000000 Commissions paid for international monetary fund financing. 55060049000000 Total international monetary fund.

Friday, February 2, 2024 OFFICIAL GAZETTE 779 Comparative analysis of accounts of special drawing rights allocations 55060050000000 Use of SDR - allocation account. 55060051000000 Total special drawing rights allocations. Comparative analysis of accounts of other expenses 55060052000000 Situations, commissions and other expenses paid. 55060053000000 Result from estimation for uncollectible accounts. 55060054000000 Interest paid - deposits of public sector companies and organizations (IPAB). 55060055000000 Interest paid to development banking - special deposit World Bank loans. 55060056000000 Interest paid to development banking - special deposits IDB loans. 55060057000000 Interest paid to international organizations (NADBANK). 55060058000000 Currency hedges - banking institutions. 55060059000000 Valuation of pension fund repurchases UDIS. 55060060000000 Interest paid on pension fund repurchases - CETES subject to ISR withholding. 55060061000000 Interest paid on pension fund repurchases UDIBONO. 55060062000000 Interest paid on complementary pension fund repurchases - CETES subject to ISR withholding. 55060063000000 Interest paid on complementary pension fund repurchases UDIBONO. 55060064000000 Total other expenses. 55060065000000 Total financial expenses. Comparative analysis of accounts of exchange fluctuations 55060066000000 Result from valuation to national currency of currency positions. 55060067000000 Total exchange fluctuations. 55060068000000 Total financial expenses and exchange fluctuations. Index Concept Data to provide 7- Comparative analysis of the accounts of the income statement: operating expenses for the years ended december 31, 2023 and 2022 (figures in millions of pesos) 2023 2022 Operating expenses Administrative expense Comparative analysis of accounts of human resources Remuneration to staff 55070000000000 Salaries. 55070001000000 Seniority compensation. 55070002000000 Grocery assistance.

780 OFFICIAL GAZETTE Friday, February 2, 2024 55070003000000 Vacation bonus. 55070004000000 Annual gratuity. 55070005000000 Double salary on rest day. 55070006000000 25% bonus on rest day. 55070007000000 Overtime. 55070008000000 Other compensations. 55070009000000 Resources for incentives. 55070010000000 Christmas assistance. 55070011000000 Total remuneration to staff. Services to staff 55070012000000 First mortgage expenses. 55070013000000 Death payments. 55070014000000 Funeral expenses. 55070015000000 Training and coaching. 55070016000000 Scholarship loan amortization. 55070017000000 Medical service BANXICO health plan. 55070018000000 Canteen service. 55070019000000 Food quotas. 55070020000000 Christmas assistance. 55070021000000 Cultural promotion. 55070022000000 Sports promotion. 55070023000000 Sports club quotas. 55070024000000 Total services to staff. Taxes and Social Security Contributions 55070025000000 Other taxes. 55070026000000 Employer-employee quotas to IMSS. 55070027000000 Contributions to INFONAVIT. 55070028000000 Payroll Tax. 55070029000000 Contributions to pension regime. 55070030000000 Total taxes and social security contributions. 55070031000000 Total human resources. Comparative analysis of accounts of material resources and services Office expenses and services 55070032000000 Stationery and supplies. 55070033000000 Publications. 55070034000000 Newspapers and magazines. 55070035000000 Bibliographic and documentary services. 55070036000000 Editions. 55070037000000 Printing and binding. 55070038000000 Uniforms. 55070039000000 Gardens, plants and ornaments.

Friday, February 2, 2024 OFFICIAL GAZETTE 781 55070040000000 Water consumption rights. 55070041000000 Elevator operator service. 55070042000000 Various articles and supplies. 55070043000000 IT inputs. 55070044000000 Cleaning. 55070045000000 Telecommunications service. 55070046000000 Electronic information service. 55070047000000 Electricity. 55070048000000 Driver service. 55070049000000 Corporate bibliographic and documentary services. 55070050000000 Support articles and services for security. 55070051000000 Corporate IT supply service through internet and software usage rights. 55070052000000 Corporate electronic information services. 55070053000000 Specialized technical services. 55070054000000 Airplane operation services. 55070055000000 Economic survey services. 55070056000000 Process certification. 55070057000000 News services. 55070058000000 Support and reception services. 55070059000000 BANXICO cultural heritage. 55070060000000 Joint safety and hygiene commission. 55070061000000 Correspondence services. 55070062000000 Environmental control and industrial safety. 55070063000000 Laundry. 55070064000000 Information organization services. 55070065000000 Bank expenses and contingencies. 55070066000000 Purchase of samples for surveys and economic quotes. 55070067000000 Theft, loss or replacement of parts presumed false. 55070068000000 Total office expenses and services. Lease of furniture and real estate 55070069000000 Hangar. 55070070000000 Premises lease. 55070071000000 Furniture and equipment lease. 55070072000000 Total lease of furniture and real estate. Fixed asset expenses and maintenance 55070073000000 Maintenance of office furniture and equipment. 55070074000000 Special equipment. 55070075000000 Automotive equipment. 55070076000000 Air transport equipment. 55070077000000 Maintenance of facilities in real estate. 55070078000000 Expenses for acquisition and disposal of goods and waste. 55070079000000 Total fixed asset expenses and maintenance.

782 DIARIO OFICIAL Viernes 2 de febrero de 2024 Dissemination Expenses 55070080000000 Dissemination expenses for banknote and coin campaigns. 55070081000000 Studies on cash. 55070082000000 Dissemination expenses for communication. 55070083000000 Dissemination expenses - prizes. 55070084000000 Dissemination expenses for internal communication. 55070085000000 Total dissemination expenses. Contributions and memberships 55070086000000 Dues and contributions to the Latin American Monetary Studies Center, AC. 55070087000000 Airplane association dues. 55070088000000 Association memberships. 55070089000000 Occasional association dues. 55070090000000 Economic research contributions. 55070091000000 Special contributions to associations. 55070092000000 Contributions to associations. 55070093000000 Donations. 55070094000000 Total contributions and memberships. Freight and transfers 55070095000000 Freight and transfers of funds and goods. 55070096000000 Transfer due to worker relocation. 55070097000000 Freight and transfers of furniture and household goods. 55070098000000 Total freight and transfers. Passages and travel expenses 55070099000000 Passages and travel expenses for official commissions. 55070100000000 Passages and travel expenses for study commissions. 55070101000000 Transportation allowances. 55070102000000 Transportation expenses for research and economic studies. 55070103000000 Total passages and travel expenses. Insurance 55070104000000 Insurance - first risk fire. 55070105000000 Insurance - first risk electronic equipment. 55070106000000 Automotive equipment. 55070107000000 Insurance - aircraft. 55070108000000 Insurance - transfer of goods in general. 55070109000000 Insurance - civil liability for buildings. 55070110000000 Insurance - damage to boilers and pressure vessels. 55070111000000 Mobilization of funds, securities, goods and inventory. 55070112000000 Insurance - works of art. 55070113000000 Machinery and equipment in general.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 783 55070114000000 Robbery with violence. 55070115000000 Insurance - life insurance for work risk. 55070116000000 Insurance - deductibles paid for claims. 55070117000000 Total insurance. Contributions and business obligations 55070118000000 Property taxes, improvement contributions and charitable expenses to the institution. 55070119000000 Possession and use of automobiles. 55070120000000 Fees for operation and use of aircraft. 55070121000000 Fees for registration or issuance of documents. 55070122000000 Compliance with institutional commitments. 55070123000000 Judicial expenses. 55070124000000 Notarial expenses. 55070125000000 Non-creditable VAT paid. 55070126000000 Total contributions and business obligations. Fees 55070127000000 Fees - regional councilors. 55070128000000 Fees for human resources services. 55070129000000 Researchers. 55070130000000 Fees - corporate surveys. 55070131000000 Fees - legal and judicial advisory services. 55070132000000 Fees for aircraft operation and technical advisors. 55070133000000 Fees for translations at the bank. 55070134000000 Fees - summer researchers. 55070135000000 Fees - consulting and audits. 55070136000000 Fees - IT consulting and advisory services. 55070137000000 Fees for pharmacy control and administration. 55070138000000 Fees for support services for medical services. 55070139000000 Research and development of bank functions. 55070140000000 Economic aid for social service. 55070141000000 Total fees. Official services 55070142000000 Hospitality for visitors. 55070143000000 Hospitality for officials. 55070144000000 Minor expenses for various hospitality. 55070145000000 Expenses for cultural events. 55070146000000 Gifts of coins and banknotes. 55070147000000 Regional council meetings. 55070148000000 Total official services expenses.

784 DIARIO OFICIAL Viernes 2 de febrero de 2024 Currency and numismatic collection marketing 55070149000000 Expenses for marketing of minted fine metals. 55070150000000 Expenses for promoting the numismatic collection. 55070151000000 Expenses for marketing the numismatic bank. 55070152000000 Total currency and numismatic collection marketing. Commissions to banks and correspondents 55070153000000 Commissions for ATM inspection. 55070154000000 Commissions for the correspondent service and services provided by credit institutions related to banknotes. 55070155000000 Total commissions to banks and correspondents. 55070156000000 Total material resources and services. 55070157000000 Total administrative expense. Comparative analysis of depreciation and amortization accounts 55070158000000 Depreciations and amortizations. 55070159000000 Total depreciations and amortizations. Comparative analysis of accounts for the cost of banknotes and coins put into circulation Banknotes 55070160000000 Production cost. 55070161000000 Update complement. 55070162000000 Total banknotes. Metallic coins 55070163000000 Minting cost. 55070164000000 Update of minting cost. 55070165000000 Indirect results in the minting of metallic coins. 55070166000000 Total metallic coins. 55070167000000 Total cost of banknotes and coins put into circulation. 55070168000000 Total operating expenses.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 785 Index Concept Data to provide 8- Comparative analysis of the accounts of the income statement: other income (net of other expenses) for the years ended December 31, 2023 and 2022 (figures in millions of pesos) 2023 2022 Other Income (Net of other expenses) Comparative analysis of the accounts of benefits and miscellaneous products 55080000000000 Rent and products from real estate. 55080001000000 Services. 55080002000000 Products from sales. 55080003000000 Recovery of contributions to the Betlemitas cultural and educational trust. 55080004000000 Cash operation adjustment for fractions of cents. 55080005000000 Compensation - payroll tax refund. 55080006000000 Update of VAT credits. 55080007000000 Recovery obtained from IMSS dues payment. 55080008000000 Conventional penalties to exchange centers. 55080009000000 Conventional penalties to cash correspondents. 55080010000000 Indemnification for return of employees' personal checks. 55080011000000 Indemnities for claims. 55080012000000 Bombardier. 55080013000000 Uncashed checks from HSBC Mexico. 55080014000000 Gain from asset write-off. 55080015000000 Accrued fiduciary fees. 55080016000000 Goods and services charged to Fiderh trusts. 55080017000000 Destruction of banknotes and coins by ministerial certificate. 55080018000000 Scholarship credits. 55080019000000 Recovery of medical service debts. 55080020000000 Reimbursement of travel expenses for commissions. 55080021000000 Interest charged INBURSA - broxel medical service. 55080022000000 AMEX exchange rate differential reimbursements. 55080023000000 Participation of INEGI and INE in the Evaluation Committee. 55080024000000 Recovery of INEGI expenses - technical workshop seats 55080025000000 Sanctions and administrative charges to credit institutions. 55080026000000 Real estate payment agreement. 55080027000000 Sanctions and penalties to suppliers and contractors. 55080028000000 Recovery in the liquidation of Lehman Brothers Inc. 55080029000000 Total benefits and miscellaneous products.

786 DIARIO OFICIAL Viernes 2 de febrero de 2024 Comparative analysis of the accounts of conventional penalties and other collected income 55080030000000 Non-compliance - currency coverage. 55080031000000 For cancellation of credit auctions. 55080032000000 Fines for infringing articles 27, 29 or 33 of the LBM. 55080033000000 Fines for infringing the LTOSF. 55080034000000 Fines for infringing the LIC. 55080035000000 Fines for infringing the LRSIC. 55080036000000 Fines imposed pursuant to article 36 bis of LBM. 55080037000000 Conventional penalties - participating contracts-SPEI. 55080038000000 Exchange and review of banknotes and metallic coins - conventional penalties collection from banks. 55080039000000 Banknote review service - anti-theft devices. 55080040000000 Penalties and sanctions derived from agreements. 55080041000000 Total conventional penalties and other collected income. 55080042000000 Third-party operating expense. 55080043000000 Operating expense - Mexican Oil Fund for Stabilization and Development. 55080044000000 Total other income (net of other expenses). 55080045000000 Other comprehensive results. Annex no. 9 consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 9- List of contributions payable by the taxpayer as a direct subject or in their capacity as withholding agent for the year ended December 31, 2023 (figures in millions of pesos) Taxable Base Rate, fee or quota Contributions payable by the taxpayer as a direct subject Value Added Tax (VAT) 55090000000000 Value of acts or activities taxed at the 16% rate. 55090001000000 Value of acts or activities taxed at the 0% rate. 55090002000000 Sum of the value of taxed acts or activities. 55090003000000 Value of acts or activities for which payment is not required (exempt). 55090004000000 Total value of acts or activities. 55090005000000 Sum of VAT accrued during the months of the year. 55090006000000 Sum of creditable VAT during the months of the year without including credits. 55090007000000 Sum of compensations applied to VAT from other federal contributions during the months of the year. 55090008000000 Sum of VAT credit allocations. 55090009000000 Sum of VAT refunded during the months of the year.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 787 Social Security Contributions 55090010000000 Worker-employer quotas to IMSS. 55090011000000 Contributions to INFONAVIT. 55090012000000 Contributions to retirement insurance. Contributions from which the taxpayer is a withholding agent: Income Tax (ISR) For payments to residents in the country 55090013000000 For salaries. 55090014000000 Fees at 10%. 55090015000000 Fees at 35% article 96 of the LISR. 55090016000000 Rent at 10%. 55090017000000 Alienation of other goods at 20%. 55090018000000 Interest at 4.9%. 55090019000000 Interest at 20%. 55090020000000 Interest (at 0.08% on the capital amount). 55090021000000 Prizes. 55090022000000 Others. 55090023000000 Total ISR withheld from residents in the country. For payments to residents abroad 55090024000000 Salaries at 15%. 55090025000000 Salaries at 30%. 55090026000000 Pensions, annuities and other concepts at 15%. 55090027000000 Pensions, annuities and other concepts at 30%. 55090028000000 Fees at 25%. 55090029000000 Real estate rent. 55090030000000 Furniture rent at 5%. 55090031000000 Furniture rent at 25%. 55090032000000 Alienation of real estate. 55090033000000 Alienation of shares. 55090034000000 Financial operations derived from capital. 55090035000000 Interest at 4.9%. 55090036000000 Interest at 10%. 55090037000000 Interest at 15%. 55090038000000 Interest at 21%. 55090039000000 Interest at 35%. 55090040000000 Financial leasing. 55090041000000 Royalties at 5%. 55090042000000 Royalties at 10%. 55090043000000 Royalties at 25%. 55090044000000 Royalties at 35%. 55090045000000 Technical assistance. 55090046000000 Construction of work, installation, maintenance or assembly on real estate.

788 DIARIO OFICIAL Viernes 2 de febrero de 2024 55090047000000 Mediations. 55090048000000 Prizes. 55090049000000 Others. 55090050000000 Total ISR withheld from residents abroad. Value Added Tax (VAT) 55090051000000 Independent personal services provided by individuals. 55090052000000 Use or temporary enjoyment of goods provided or granted by individuals. 55090053000000 Land freight transport service provided by individuals or corporations. 55090054000000 Services provided by individual commission agents. 55090055000000 Acquisition or use or temporary enjoyment of tangible goods, alienated or granted by residents abroad without a permanent establishment in the country. 55090056000000 Others. 55090057000000 Total VAT withheld. Compensations made and refunds obtained Compensations made during the year of credits from historical value: 55090058000000 Value Added Tax. 55090059000000 Income Tax. 55090060000000 Other federal contributions. From updated value: 55090061000000 Value Added Tax. 55090062000000 Income Tax. 55090063000000 Other federal contributions. Compensations made during the year applied to: 55090064000000 Own VAT from own VAT. 55090065000000 VAT withheld from third parties. 55090066000000 Income Tax withheld from third parties. 55090067000000 Other federal contributions. Refunds obtained during the year 55090068000000 Other federal contributions. From: 55090069000000 Value Added Tax. 55090070000000 Income Tax. 55090071000000 Other federal contributions.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 789 Part II Data to provide Contribution determined by audit payable or to the taxpayer's credit Contribution payable or credit balance determined by the taxpayer Difference Uninvestigated immaterial differences Concept 9.1.- Declaration. Annex no. 10 consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 10- List of contributions to pay as of December 31, 2023 (figures in millions of pesos) Amount corresponding to the audited tax year Amount from previous years Income Tax for salaries and in general for the provision of a subordinate personal service in their capacity as withholding agent 55100000000000 (specify corresponding to the month of:). 55100001000000 Total. Income Tax for payment of fees in their capacity as withholding agent 55100002000000 (specify corresponding to the month of:). 55100003000000 Total. Income Tax for payment of rents in their capacity as withholding agent 55100004000000 (specify corresponding to the month of:). 55100005000000 Total. Income Tax for payment of interest in their capacity as withholding agent 55100006000000 (specify corresponding to the month of:). 55100007000000 Total. Income Tax (other withholdings to residents in Mexico) in their capacity as withholding agent 55100008000000 (specify corresponding to the month of:). 55100009000000 Total.

790 DIARIO OFICIAL Viernes 2 de febrero de 2024 Income Tax for payments to abroad in their capacity as withholding agent 55100010000000 (specify corresponding to the month of:). 55100011000000 Total. Information determined by the taxpayer: Tax on assets as a direct subject 55100012000000 (specify corresponding to the month of and the year:). 55100013000000 Total. Value Added Tax accrued as a direct subject 55100014000000 (corresponding to the month of:). 55100015000000 Total. Value Added Tax in their capacity as withholding agent 55100016000000 (corresponding to the month of:). 55100017000000 Total. Contributions to the Mexican Institute of Social Security 55100018000000 (corresponding to the month of:). 55100019000000 Total. Contributions to the National Institute for Housing Funds for Workers 55100020000000 (specify corresponding to the bimester of:). 55100021000000 Total. Contributions to retirement insurance 55100022000000 (specify corresponding to the bimester of:). 55100023000000 Total. Local taxes 55100024000000 (corresponding to the month of:). 55100025000000 Total. Payroll tax 55100026000000 (corresponding to the month of:). 55100027000000 Total.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 791 Other contributions 55100028000000 (specify concept and period to which it corresponds:). 55100029000000 Total.\nDifferences not considered by the taxpayer in the audited tax year: 55100030000000 (difference determined by audit not considered by the taxpayer from the audited year). 55100031000000 Total. Income Tax withholdings to residents in Mexico 55100032000000 (corresponding to the month of:). 55100033000000 Total. Income Tax withholdings to residents abroad 55100034000000 (corresponding to the month of:). 55100035000000 Total. Value Added Tax as a direct subject 55100036000000 (corresponding to the month of:). 55100037000000 Total. Value Added Tax in their capacity as withholding agent 55100038000000 (corresponding to the month of:). 55100039000000 Total. Contributions to the Mexican Institute of Social Security 55100040000000 (corresponding to the month of:). 55100041000000 Total. Contributions to the National Institute for Housing Funds for Workers 55100042000000 (specify corresponding to the bimester of:). 55100043000000 Total. Contributions to retirement insurance 55100044000000 (specify corresponding to the bimester of:). 55100045000000 Total.

792 DIARIO OFICIAL Viernes 2 de febrero de 2024 Local taxes 55100046000000 (corresponding to the month of:). 55100047000000 Total. Payroll tax 55100048000000 (specify corresponding to the month of:). 55100049000000 Total. Other contributions 55100050000000 (specify concept and period to which it corresponds:). 55100051000000 Total. 55100052000000 Total. Part II Data to provide Total of contributions to pay Amount of the contribution in litigation Payment date Credit institution or SAT Operation number Part III Data to provide Installment payment (data from the free writing): folio number Installment payment (data from the free writing): presentation date Installment payment (data from the free writing): receiving administration Authorization letter for installment payment: number Authorization letter for installment payment: date Annex no. 11 consists of 13 columns and is divided into three parts. Part I Index Concept Data to provide 11- Operations with residents abroad for the year ended December 31, 2023 (figures in pesos) Tax identification number Country of residence Note: Information from this annex is only captured when 'Yes' has been recorded in concept 55D038000, of the general data annex. Counterparty name 55110000000000 (specify). 55110001000000 Total.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 793 Part II Data to provide Mexico has a broad agreement for the exchange of information with the country in the previous column (yes or no) Payment concept Amount ISR rate for withholding determined by audit before applications Part III Data to provide ISR determined by audit ISR withheld paid Difference Did you apply the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no) The questionnaire below contains information related to the review carried out by the enrolled public accountant on the taxpayer's financial statements, which are part of the report on the review of the taxpayer's tax situation. Every question must be understood with respect to the tax year subject to review in those inquiries that do not apply to the taxpayer, as well as when in the opinion of the public accountant answering the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row can be left blank, making the corresponding clarifications in the report on the review of the taxpayer's tax situation, since if not done so, the SAT will understand that the taxpayer had the questioned obligation and did not comply with it. Index Concept Data to provide Comments Fiscal diagnosis questionnaire (Public Accountant review) for the year ended December 31, 2023 Audit procedures applied for the review of financial statements 55120000000000 Performed the evaluation of the taxpayer's internal control. 55120001000000 In the affirmative case, retains evidence of the internal control evaluation in their working papers. 55120002000000 Detected weaknesses or deviations related to the taxpayer's internal control structure with repercussions on their tax situation. Note: In the affirmative case, describe the irregularities in the report on the review of the tax situation. 55120003000000 As a consequence of performing their work, proposed financial adjustments that affected the taxpayer's tax situation.

794 OFFICIAL GAZETTE Friday, February 2, 2024 55120004000000 As a result of carrying out their work, they found differences in non-material items that may have tax implications. 55120005000000 In the affirmative case, the aforementioned indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a result of carrying out their work, the taxpayer corrected as of the date of sending the tax opinion the following: 55120006000000 Acts or activities that the taxpayer omitted in the value added tax. 55120007000000 Improper credits made against the value added tax. In the negative case, explain the reasons in the report on the review of the taxpayer's fiscal situation. 55120008000000 In the event that any irregularities indicated in indices 55120006000000 to 55120007000000 were detected in their audit, indicate whether any qualifications were revealed in the report on the review of the taxpayer's fiscal situation. 55120009000000 In the event that the index 55120004000000 was answered affirmatively, this circumstance was revealed in the report on the review of the taxpayer's fiscal situation. According to their audit tests, the scope thereof, and with the evidence retained in their working papers, answer whether they ensured that the taxpayer complied with the following: 55120010000000 The taxpayer received advice from an expert in the tax department. In the affirmative case, indicate: 55120011000000 They evaluated the competence, capacity, and objectivity of the tax department expert. 55120012000000 They obtained knowledge of the expert's work. 55120013000000 They evaluated the adequacy of the expert's work. 55120014000000 If the taxpayer obtained a written document. Multiple informational declaration 55120015000000 They verified the information contained in the annex information on payments and withholdings of the Income Tax (ISR), Value Added Tax (IVA), and Special Production and Services Tax (IEPS) (for the purposes of article nine, fraction X of the transitional provisions of the 2014 ISR). 55120016000000 They verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of article nine, fraction X of the transitional provisions of the 2014 ISR). Sincerely. Mexico City, December 15, 2023.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.