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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
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Summary of Composition of Income Tax Expense | The composition of income tax expense for the years ended December 31, 2017, 2018 and 2019 is as follows:
|  | 2017 |  |  | 2018 |  |  | 2019 |
In Mexico: |  |  |  |  |  |  |  |  |  |  |  |
Current year income tax |  | Ps. | 16,568,274 |  |  | Ps. | 28,572,414 |  |  | Ps. | 26,295,431 |
Deferred income tax |  |  | 2,582,287 |  |  |  | (2,688,727 | ) |  |  | 208,658 |
Foreign: |  |  |  |  |  |  |  |  |  |  |  |
Current year income tax |  |  | 13,524,729 |  |  |  | 19,898,728 |  |  |  | 20,843,720 |
Deferred income tax |  |  | (7,733,779 | ) |  |  | 694,664 |  |  |  | 3,685,724 |
|  | Ps. | 24,941,511 |  |  | Ps. | 46,477,079 |  |  | Ps. | 51,033,533 |
Summary of Deferred Tax Related to Items Recognized in OCI |
|  | For the years ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
Remeasurement of defined benefit plans |  | Ps. | 3,032,403 |  |  | Ps. | 408,735 |  |  | Ps. | 9,217,320 |
Effect of financial instruments acquired for hedging purposes |  |  | (5,337 | ) |  |  |  |  |  |  |  |
Equity investments at fair value |  |  | (266,753 | ) |  |  | 1,613,667 |  |  |  | (378,606 | )
Other |  |  | — |  |  |  | (8,922 | ) |  |  | — |
Deferred tax benefit (expense) recognized in OCI |  | Ps. | 2,760,313 |  |  | Ps. | 2,013,480 |  |  | Ps. | 8,838,714 |
Summary of Reconciliation of Statutory Income Tax Rate in Mexico to Consolidated Effective Income Tax Rate Recognized |
|  | Year ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
Statutory income tax rate in Mexico |  |  | 30.0 | % |  |  | 30.0 | % |  |  | 30.0 | %
Impact of non-deductible and non-taxable items: |  |  |  |  |  |  |  |  |  |  |  |
Tax inflation effects |  |  | 17.8 | % |  |  | 7.3 | % |  |  | 3.5 | %
Derivatives |  |  | 1.0 | % |  |  | 0.4 | % |  |  | (0.1 | %)
Employee benefits |  |  | 2.2 | % |  |  | 1.3 | % |  |  | 1.8 | %
Other |  |  | 2.6 | % |  |  | 6.3 | % |  |  | 1.8 | %
Effective tax rate on Mexican operations |  |  | 53.6 | % |  |  | 45.3 | % |  |  | 37.0 | %
Use of unrecognized tax credits in Brazil |  |  | (0.4 | %) |  |  | — |  |  |  | — |
Dividends received from associates Equity |  |  | (1.2 | %) |  |  | (0.8 | %) |  |  | (0.4 | %)
Foreign subsidiaries and other non-deductible items, net |  |  | (8.3 | %) |  |  | 1.5 | % |  |  | 5.5 | %
Effective tax rate |  |  | 43.7 | % |  |  | 46.0 | % |  |  | 42.1 | %
Summary of Analysis of Temporary Differences Giving Rise to Net Deferred Tax Liability | An analysis of temporary differences giving rise to the net deferred tax liability is as follows:
|  | Consolidated statements of financial position |  |  | Consolidated statements of comprehensive income |
|  | 2018 |  |  | 2019 |  |  | 2017 |  |  | 2018 |  |  | 2019 |
Provisions |  |  | Ps. 20,781,421 |  |  |  | Ps. 17,964,305 |  |  |  | Ps. 1,579,604 |  |  |  | Ps. 1,841,705 |  |  |  | Ps. (257,070) |
Deferred revenues |  |  | 6,866,120 |  |  |  | 5,820,260 |  |  |  | (965,010) |  |  |  | 3,632,051 |  |  |  | (1,077,259) |
Tax losses carry forward |  |  | 27,881,491 |  |  |  | 26,630,407 |  |  |  | (323,506) |  |  |  | (5,833,660) |  |  |  | (9,873) |
Property, plant and equipment (1) |  |  | (11,756,590) |  |  |  | (11,962,544) |  |  |  | 1,974,753 |  |  |  | 453,493 |  |  |  | (461,594) |
Inventories |  |  | 2,106,976 |  |  |  | 1,787,065 |  |  |  | 519,046 |  |  |  | 81,270 |  |  |  | (291,531) |
Licenses and rights of use (1) |  |  | (3,896,788) |  |  |  | (3,399,931) |  |  |  | 348,201 |  |  |  | 961,402 |  |  |  | 432,403 |
Employee benefits |  |  | 33,673,874 |  |  |  | 41,743,744 |  |  |  | 1,225,310 |  |  |  | 1,128,209 |  |  |  | (1,019,042) |
Other |  |  | 10,956,823 |  |  |  | 9,491,550 |  |  |  | 793,094 |  |  |  | (270,407) |  |  |  | (1,210,417) |
Net deferred tax assets |  |  | Ps. 86,613,327 |  |  |  | Ps. 88,074,856 |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax expense in net profit for the year |  |  |  | Ps. 5,151,492 |  |  |  | Ps. 1,994,063 |  |  |  | Ps. (3,894,383) |
(1) | As of December 31, 2018 and 2019 the balance included the effects of hyperinflation.
Summary of Reconciliation of Deferred Tax Assets and Liabilities, Net | Reconciliation of deferred tax assets and liabilities, net:
|  | 2017 |  |  | 2018 |  |  | 2019 |
Opening balance as of January 1, |  | Ps. | 98,589,818 |  |  | Ps. | 104,573,985 |  |  | Ps. | 86,613,327 |
Deferred tax benefit |  |  | 5,151,492 |  |  |  | 1,994,063 |  |  |  | (3,894,384 | )
Translation effect |  |  | (1,687,276 | ) |  |  | (8,854,010 | ) |  |  | 2,047,916 |
Deferred tax benefit recognized in OCI |  |  | 2,760,313 |  |  |  | 2,013,480 |  |  |  | 8,838,714 |
Deferred taxes acquired in business combinations |  |  | (240,362 | ) |  |  | (25,827 | ) |  |  | (276,568 | )
Hyperinflationary effect in Argentina |  |  | — |  |  |  | (4,907,151 | ) |  |  | (5,254,149 | )
Effect of adoption of IFRS 9 |  |  | — |  |  |  | 544,628 |  |  |  | — |
Effect of adoption of IFRS 15 |  |  | — |  |  |  | (8,725,841 | ) |  |  | — |
Closing balance as of December 31, |  | Ps. | 104,573,985 |  |  | Ps. | 86,613,327 |  |  | Ps. | 88,074,856 |
Presented in the consolidated statements of financial position as follows: |  |  |  |  |  |  |  |  |  |  |  |
Deferred income tax assets |  | Ps. | 116,571,349 |  |  | Ps. | 111,186,768 |  |  | Ps. | 106,167,897 |
Deferred income tax liabilities |  |  | (11,997,364 | ) |  |  | (24,573,441 | ) |  |  | (18,093,041 | )
|  | Ps. | 104,573,985 |  |  | Ps. | 86,613,327 |  |  | Ps. | 88,074,856 |
Available Tax Loss Carryforwards Recorded in Deferred Tax Assets | a) At December 31, 2019, the available tax loss carryforwards recorded in deferred tax assets are as follows on a country by country basis:
Country |  | Balance of available tax loss carryforwards at December 31, 2019 |  |  | Tax loss carryforward benefit |
Brazil |  |  | Ps. 52,118,464 |  |  |  | Ps.17,720,278 |
Austria |  |  | 14,470,465 |  |  |  | 3,617,616 |
Mexico |  |  | 13,980,757 |  |  |  | 4,194,227 |
Colombia |  |  | 2,354,479 |  |  |  | 776,978 |
Peru |  |  | 392,999 |  |  |  | 115,935 |
Chile |  |  | 754,221 |  |  |  | 203,640 |
Puerto Rico |  |  | 4,598 |  |  |  | 1,733 |
Total |  |  | Ps. 84,075,983 |  |  |  | Ps.26,630,407 |

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