BOARD OF DIRECTORS
OPERADORA DE SITES MEXICANOS, S.A.B. DE C.V.

In terms of Article 43, sections I and II of the Securities Market Law and in compliance with the recommendations contained in the Code of Principles and Best Corporate Governance Practices published by the Business Coordinating Council, on behalf of the Audit and Corporate Practices Committee of Operadora de Sites Mexicanos, S.A.B. de C.V. (the “Society”), we inform you about the activities of this social body in terms of auditing and corporate practices during the fiscal year ending December 31, 2023.

It should be noted that one of the fundamental responsibilities of the Society's administration is the issuance of financial statements prepared based on the applicable financial reporting standards. These financial statements must clearly, sufficiently, and in an updated way reflect the operations of the Society and the moral persons it controls. Additionally, the Society's administration is responsible for implementing adequate internal control and internal audit systems and adequately and timely disclosing relevant information of the Society and the moral persons it controls to the investing public in terms of applicable legal provisions.

The Audit and Corporate Practices Committee, as an auxiliary body of the Board of Directors, is in charge of overseeing the management, conduct, and execution of the Society's business and the moral persons it controls, as well as verifying compliance by the Society with various operational procedures and internal control matters. In performing its functions, the Audit and Corporate Practices Committee of the Society has reviewed the Society's consolidated financial statements as of December 31, 2023, and the Independent External Auditor's opinion regarding this information.

In compliance with the main auditing functions, the following activities were carried out:

a. The performance of the Mancera, S.C. firm, a member of Ernst & Young Global Limited ("Mancera"), was evaluated and deemed acceptable, recommending to the Board of Directors the ratification of its appointment as the Independent External Auditor to review the financial statements and prepare the corresponding financial opinion of the Society and the moral persons it controls for the 2023 fiscal year. The adequate preparation and presentation of the Society's interim financial information were verified, ensuring that it was clear, precise, and compliant with international financial reporting standards.

b. Prior to Mancera's appointment as the Independent External Auditor, it was validated that the firm: (i) complied with the personal, professional, and independence requirements established in the applicable laws and provisions for service provision, and (ii) presented its statement on compliance with the quality control standard for the audited period. The terms of the audit engagement were also reviewed.

c. The fees payable to the Independent External Auditor were approved, as well as its work program for the audit of the 2023 financial statements.

d. Effective communication with the Independent External Auditor regarding the activities carried out for the audit of the Society's financial statements was maintained.

e. No significant cases of non-compliance with the Society's operating guidelines and accounting records policies or its subsidiaries as of December 31, 2023, were reported.

f. The Society required the hiring of non-audit services by the Independent External Auditor. Such hiring was carried out after analyzing its appropriateness in terms of applicable legal provisions, considering the maintenance of the Auditor's independence.

g. The Society's and its controlled entities' financial statements as of December 31, 2023, the Independent External Auditor's report, and the accounting policies used in preparing the financial statements were reviewed, ensuring that the necessary information was disclosed according to current applicable regulations.

h. No modifications and/or approvals were made regarding the Society's and its subsidiaries' accounting policies for the 2023 fiscal year.

i. Compliance with the Society's and its controlled entities' policies and processes regarding risk management, internal control, and auditing, as well as the status of the internal control system, was monitored. The Committee was informed about various non-relevant deficiencies or deviations detected by the internal audit area, and the Society's administration informed us of the measures implemented for their correction. It is worth noting that no significant non-compliance with the Society's established internal control policies was detected.

j. The internal auditor's work program for the 2023 fiscal year was approved and its compliance was verified.

k. The Board of Directors was supported in preparing the reports referred to in Article 28, section IV of the Securities Market Law.

l.The operations carried out by the Society were reviewed and recommended to the Board of Directors for approval in terms of Article 28 of the Securities Market Law. Specifically, concerning transactions with related parties, it was verified that they were conducted at market values and, where applicable, with the corresponding transfer pricing studies. These transactions were supervised by the Society's External Auditor, as noted in the related-party transactions note contained in the audit report of the Society's consolidated financial statements as of December 31, 2023.

m. Compliance with the Society's shareholders' meeting and Board of Directors' resolutions was monitored.

Additionally, in compliance with the main functions in corporate practices, the following activities were carried out:

a. The performance of the Executive Committee and key executives of the Society and its subsidiaries, as well as their roles as Administrator of the OPSIMEX 4594 Trust, was evaluated.

b. The transactions with related parties, conducted within the ordinary course of business and under market conditions, were reviewed and followed up on.

c. The hiring and remuneration processes for the Society's employees and key executives, including the compensation of the board members, were analyzed.

d.Based on the Society's results analysis and various meetings with the Executive Committee and key executives, we consider their performance during the 2023 fiscal year to be satisfactory.

e. No requests were received regarding exemptions in terms of Article 28 section III, paragraph f) of the Securities Market Law.

f. Corporate and legal oversight of the Society was maintained, ensuring compliance with applicable regulations.

It should be noted that no observations were received from shareholders, board members, the Executive Committee, key executives, employees, or third parties regarding the Society's accounting, internal controls, and internal or external audit matters, nor were any complaints about material facts considered irregular in management or adversely affecting the Society's financial situation.

We have reviewed the Society's consolidated financial statements as of December 31, 2023, and the Independent External Auditor's opinion of the Society, considering that the referred financial statements were prepared according to the accounting policies, procedures, and practices in terms of the Financial Information Standards, and we agree with their content as they reasonably reflect the Society's and its subsidiaries' financial situation as of December 31, 2023. Moreover, we consider that the Society's management, conduct, and business execution during the 2023 fiscal year have been carried out adequately by the Society's administration.

We state the above to fulfill the obligations of this social body provided in the Securities Market Law and any other function entrusted to us by the Society's Board of Directors, noting that the relevant Society executives were heard in preparing this report.