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Employee Benefits (Tables)
 12 Months Ended
Dec. 31, 2022
Text block [abstract]  
Analysis of the Net Liability and Net Period Cost for Employee Benefit
An analysis of the net liability and net period cost for employee benefits is as follows:

 
  
At December 31,
 
 
  
2021
 
  
2022
 
Mexico
    Ps. 110,225,654     
Ps.
112,031,055
 
Puerto Rico
      12,502,377     
 
8,859,265
 
Brazil
      6,108,744     
 
6,303,584
 
Europe
      13,127,228     
 
9,971,256
 
Ecuador
      601,239     
 
519,239
 
El Salvador
      177,922     
 
135,299
 
Nicaragua
      75,084     
 
62,327
 
Honduras
      32,217     
 
41,292
 
    
 
 
     
 
 
  
Total
    Ps. 142,850,465     
Ps.
137,923,317
 
    
 
 
     
 
 
  

 
  
For the year ended December 31,
 
 
  
2020
 
  
2021
 
  
2022
 
Mexico
    Ps. 14,911,208      Ps. 15,507,652     
Ps.
13,673,155
 
Puerto Rico
      664,046        548,550     
 
538,681
 
Brazil
      722,412        724,587     
 
587,552
 
Europe
      1,701,424        1,753,872     
 
1,176,028
 
Ecuador
      67,402        111,353     
 
(29,743
) 
El Salvador
      15,751        19,081     
 
14,384
 
Nicaragua
      3,711        18,561     
 
11,502
 
Honduras
      —          4,718     
 
7,593
 
    
 
 
     
 
 
     
 
 
  
Total
    Ps. 18,085,954      Ps. 18,688,374     
Ps.
15,979,152
 
    
 
 
     
 
 
     
 
 
  
Summary of Defined Benefit Obligation (DBO) and Plan Assets for the Pension and Other Benefit Obligation Plans
The defined benefit obligation (DBO) and plan
a
ssets for the pension and other benefit obligation plans, by country, are as follows:

 
 
At December 31
 
 
 
2021
 
 
2022
 
 
 
DBO
 
 
Plan Assets
 
 
Effect of
asset ceiling
 
 
Net employee
benefit liability
 
 
DBO
 
 
Plan Assets
 
 
Effect of
asset ceiling
 
 
Net employee
benefit
liability
 
Mexico
   Ps. 286,396,483       Ps.(177,270,561)     Ps. —       Ps. 109,125,922    
Ps.
285,775,547
 
    
Ps.(174,814,669)
 
  
Ps.
—  
 
  
Ps.
110,960,878
 
Puerto Rico
     38,092,662       (25,590,285 )      —         12,502,377    
 
26,747,454
 
  
 
(17,888,189
) 
  
 
—  
 
  
 
8,859,265
 
Brazil
     15,497,227       (15,466,336 )      4,422,459       4,453,350    
 
14,599,954
 
  
 
(15,823,761
) 
  
 
6,064,069
 
  
 
4,840,262
 
Europe
     5,093,036       —         —         5,093,036    
 
3,464,777
 
  
 
—  
 
  
 
—  
 
  
 
3,464,777
 
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Total
   Ps. 345,079,408       Ps.(218,327,182)     Ps. 4,422,459     Ps. 131,174,685    
Ps.
330,587,732
 
    
Ps.(208,526,619)
 
  
Ps.
6,064,069
 
  
Ps.
128,125,182
 
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
  
Summary of the Actuarial Results Generated for the Pension and Retirement Plans as well as the Medical Services
Below is a summary of the actuarial results generated for the pension and retirement plans as well as the medical services in Puerto Rico and Brazil; the pension plans and seniority premiums related to Telmex; the pension plan, the service awards plan and severance in Austria corresponding to the years ended December 31, 2020, 2021 and 2022:
 
     At December 31, 2020  
     DBO     Plan Assets     Effect of asset
ceiling		     Net employee
benefit liability		  
Balance at the beginning of the year
    Ps. 342,569,774     Ps. (206,300,821 )    Ps. 4,428,021     Ps. 140,696,974  
Current service cost
      2,810,584                       2,810,584  
Interest cost on projected benefit obligation
      30,482,173                       30,482,173  
Expected return on plan assets
              (17,655,119 )              (17, 655,119 ) 
Changes in the asset ceiling during the period and others
                      278,639       278,639  
Past service costs and other
              148,253               148,253  
Actuarial gain for changes in experience
      (8,945 )                      (8,945 ) 
Actuarial gain from changes in demographic assumptions
      (270 )                      (270 ) 
Actuarial loss from changes in financial assumptions
      20,219                       20,219  
    
 
 
    
 
 
    
 
 
    
 
 
  
Net period cost
    Ps. 33,303,761     Ps. (17,506,866 )    Ps. 278,639     Ps. 16,075,534  
Actuarial gain for changes in experience
      (9,677 )                      (9,677 ) 
Actuarial gain from changes in demographic assumptions
      (103,987 )                      (103,987 ) 
Actuarial loss from changes in financial assumptions
      3,475,345                       3,475,345  
Changes in the asset ceiling during the period and others
                      (542,430 )      (542,430 ) 
Return on plan assets greater than discount rate (shortfall)
              12,320,777               12,320,777  
Others
      (924,084 )                      (924,084 ) 
    
 
 
    
 
 
    
 
 
    
 
 
  
Recognized in other comprehensive income
    Ps. 2,437,597     Ps. 12,320,777     Ps. (542,430 )    Ps. 14,215,944  
Contributions made by plan participants
      137,947       (137,947 )              —    
Contributions to the pension plan made by the Company
              (1,882,654 )              (1,882,654 ) 
Benefits paid
      (19,740,727 )      19,740,727               —    
Payments to employees
      (14,426,720 )                      (14,426,720 ) 
Effect of translation
      (1,278,392 )      2,217,201       (770,590 )      168,219  
    
 
 
    
 
 
    
 
 
    
 
 
  
Others
    Ps. (35,307,892 )    Ps. 19,937,327     Ps. (770,590 )    Ps. (16,141,155 ) 
Balance at the end of the year
      343,003,240       (191,549,583 )      3,393,640       154,847,297  
Less short-term portion
      (268,940 )                      (268,940 ) 
    
 
 
    
 
 
    
 
 
    
 
 
  
Non-current obligation
    Ps. 342,734,300     Ps. (191,549,583 )    Ps. 3,393,640     Ps. 154,578,357  
    
 
 
    
 
 
    
 
 
    
 
 
  
 
     At December 31, 2021  
     DBO     Plan Assets     Effect of asset
ceiling		     Net employee
benefit liability		  
Balance at the beginning of the year
    Ps. 343,003,240     Ps. (191,549,583 )    Ps. 3,393,640     Ps. 154,847,297  
Current service cost
      2,090,896                       2,090,896  
Interest cost on projected benefit obligation
      28,913,257                       28,913,257  
Expected return on plan assets
              (15,112,669 )              (15,112,669 ) 
Changes in the asset ceiling during the period and others
                      215,544       215,544  
Past service costs and other
              139,910               139,910  
Actuarial gain for changes in experience
      (23,024 )                      (23,024 ) 
Actuarial gain from changes in demographic assumptions
      (48 )                      (48 ) 
Actuarial gain from changes in financial assumptions
      (6,907 )                      (6,907 ) 
    
 
 
    
 
 
    
 
 
    
 
 
  
Net period cost
    Ps. 30,974,174     Ps. (14,972,759)     Ps. 215,544     Ps. 16,216,959  
Actuarial loss for changes in experience
      10,728,950                       10,728,950  
Actuarial gain from changes in demographic assumptions
      (104,568 )                      (104,568 ) 
Actuarial gain from changes in financial assumptions
      (4,099,321 )                      (4,099,321 ) 
Changes in the asset ceiling during the period and others
                      969,433       969,433  
Return on plan assets greater than discount rate (shortfall)
              (22,198,615 )              (22,198,615 ) 
    
 
 
    
 
 
    
 
 
    
 
 
  
Recognized in other comprehensive income
    Ps. 6,525,061     Ps. (22,198,615 )    Ps. 969,433     Ps. (14,704,121 ) 
Contributions made by plan participants
      99,201       (99,201 )              —    
Contributions to the pension plan made by the Company
              311,108               311,108  
Benefits paid
      (10,574,420 )      10,348,544               (225,876 ) 
Payments to employees
      (25,042,314 )                      (25,042,314 ) 
Effect of translation
      330,770       (166,676 )      (156,158 )      7,936  
Others
    Ps. (35,186,763
)
   Ps. 10,393,775     Ps. (156,158
)
   Ps. (24,949,146
)
Balance at the end of the year
      345,315,712       (218,327,182 )      4,422,459       131,410,989  
Less short-term portion
      (236,304 )                      (236,304 ) 
    
 
 
    
 
 
    
 
 
    
 
 
  
Non-current obligation
    Ps. 345,079,408     Ps. (218,327,182
)
   Ps. 4,422,459     Ps. 131,174,685  
    
 
 
    
 
 
    
 
 
    
 
 
  
 
   
At December 31, 2022
  
   
DBO
    
Plan Assets
    
Effect of asset

ceiling
    
Net employee

benefit liability
  
Balance at the beginning of the year
  
Ps.
345,315,712
 
  
Ps.
(218,327,182
) 
  
Ps.
4,422,459
 
  
Ps.
131,410,989
 
Current service cost
  
 
1,534,180
 
  
 
—  
 
  
 
—  
 
  
 
1,534,180
 
Interest cost on projected benefit obligation
  
 
30,565,134
 
  
 
—  
 
  
 
—  
 
  
 
30,565,134
 
Expected return on plan assets
  
 
—  
 
  
 
( 18,819,322
 )
 
  
 
—  
 
  
 
( 18,819,322
 )
 
Changes in the asset ceiling during the period and others
  
 
—  
 
  
 
—  
 
  
 
398,399
 
  
 
398,399
 
Past service costs and other
  
 
—  
 
  
 
142,911
 
  
 
—  
 
  
 
142,911
 
Actuarial gain for changes in experience
  
 
( 43,603
 )
 
  
 
—  
 
  
 
—  
 
  
 
( 43,603
 )
 
Actuarial gain from changes in demographic assumptions
  
 
( 64
 )
 
  
 
—  
 
  
 
—  
 
  
 
( 64
 )
 
Actuarial gain from changes in financial assumptions
  
 
( 88,990
 )
 
  
 
—  
 
  
 
—  
 
  
 
( 88,990
 )
 
   
 
 
    
 
 
    
 
 
    
 
 
  
Net period cost
  
Ps.
31,966,657
 
  
Ps.
(18,676,411
) 
  
Ps.
398,399
 
  
Ps.
13,688,645
 
Actuarial loss for changes in experience
  
 
2,747,706
 
  
 
—  
 
  
 
—  
 
  
 
2,747,706
 
Actuarial loss from changes in demographic assumptions
  
 
55,037
 
  
 
—  
 
  
 
—  
 
  
 
55,037
 
Actuarial gain from changes in financial assumptions
  
 
( 9,838,708
 )
 
  
 
—  
 
  
 
—  
 
  
 
( 9,838,708
 )
 
Changes in the asset ceiling during the period and others
  
 
—  
 
  
 
—  
 
  
 
1,283,501
 
  
 
1,283,501
 
Return on plan assets greater than discount rate (shortfall)
  
 
—  
 
  
 
13,719,181
 
  
 
—  
 
  
 
13,719,181
 
   
 
 
    
 
 
    
 
 
    
 
 
  
Recognized in other comprehensive income
  
Ps.
(7,035,965
) 
  
Ps.
13,719,181
 
  
Ps.
1,283,501
 
  
Ps.
7,966,717
 
Contributions made by plan participants
  
 
78,642
 
  
 
( 78,642
 )
 
  
 
—  
 
  
 
—  
 
Contributions to the pension plan made by the Company
  
 
—  
 
  
 
516,280
 
  
 
—  
 
  
 
516,280
 
Benefits paid
  
 
( 13,502,781
 )
 
  
 
13,221,202
 
  
 
—  
 
  
 
( 281,579
 )
 
Payments to employees
  
 
( 23,753,735
 )
 
  
 
—  
 
  
 
—  
 
  
 
( 23,753,735
 )
 
Plan changes
  
 
12,461
 
  
 
—  
 
  
 
—  
 
  
 
12,461
 
Effect of translation
  
 
( 2,218,050
 )
 
  
 
1,098,953
 
  
 
( 40,290
 )
 
  
 
( 1,159,387
 )
 
   
 
 
    
 
 
    
 
 
    
 
 
  
Others
  
Ps.
(39,383,463
 )
 
  
Ps.
14,757,793
 
  
Ps.
( 40,290
 )
 
  
Ps.
(24,665,960
 )
 
Balance at the end of the year
  
 
330,862,941
 
  
 
( 208,526,619
 )
 
  
 
6,064,069
 
  
 
128,400,391
 
Less short-term portion
  
 
( 275,209
 )
 
  
 
—  
 
          
 
( 275,209
 )
 
   
 
 
    
 
 
    
 
 
    
 
 
  
Non-current obligation
  
Ps.
330,587,732
 
  
Ps.
(208,526,619
) 
  
Ps.
6,064,069
 
  
Ps.
128,125,182
 
   
 
 
    
 
 
    
 
 
    
 
 
  
Schedule of Plan Assets Invested
At December 31
 
     2021    
2022
  
     Puerto Rico     Brazil     Mexico    
Puerto Rico
    
Brazil
    
Mexico
  
Equity instruments
      42 %      —         74 %   
 
40
% 
  
 
—  
 
  
 
74
% 
Debt instruments
      21 %      94 %      26 %   
 
24
% 
  
 
92
% 
  
 
26
% 
Others
      37 %      6 %      —      
 
36
% 
  
 
8
% 
  
 
—  
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
       100 %      100 %      100 %   
 
100
% 
  
 
100
% 
  
 
100
% 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Summary of Assumptions Used in Determining the Net Period Cost
The assumptions used in determining the net period cost were as follows:

 
 
2020
 
2021
 
2022
 
 
Puerto
Rico
 
 
Brazil
 
Mexico
 
 
Europe
 
Puerto
Rico
 
 
Brazil
 
Mexico
 
 
Europe
 
Puerto
Rico
 
 
Brazil
 
 
Mexico
 
 
Europe
Discount rate and long- term rate return
                       0.25%,                       0.25%,                            
          6.48% &          
 
0.50% &
           8.51% &          
 
0.75% &
          
 
10.11% &
 
            
 
 
 
 
2.34
 
% 
  
 
7.39%
  
 
 
 
10.04
 
% 
  
 
0.75%
  
 
 
 
2.75
 
% 
  
 
8.67%
  
 
 
 
10.4
 
% 
  
 
1.00%
  
 
 
 
5.42
 
% 
  
 
 
 
10.05%
 
 
  
 
 
 
11.5
 
% 
  
 
3.75%
                         
Rate of future salary increases
                       3.00%,                       3.00%,                          
4.5%
                      3.5% &                       3.40% &                          
5.3% &
    2.75%     3.25%     2.84%     4.10%     2.75%     3.25%     2.80%     4.00%  
 
2.75%
 
  
 
3.50%
 
  
 
2.8%
 
  
3.4%,4.6%
                         
Percentage of increase in health care costs for the coming year
     2.28%     9.96%                 2.72%     9.44%              
 
5.44%
 
  
 
9.71%
 
            
                         
Year to which this level will be maintained
     N/A     2031                 NA     2030              
 
NA
 
  
 
2031
 
            
                         
Rate of increase of pensions
                       1.60%                       1.60%                          
1.90%
                         
Employee turnover rate*
                      
0.00%
-1.31%
                      
0.00%
-1.12%
                          
0.00%
-1.03%
 
*
Depending on years of service
Summary of Increase (Decrease) Would Have Resulted in the DBO Pension and Other Benefits
    
-100 points
     
+100 points
  
Discount rate
    Ps. 25,334,948      Ps. (22,163,575)  
Health care cost trend rat
    Ps. (388,889)      Ps. 444,735  
Summary of Long-Term Direct Employee Benefits
     Balance at
December 31,
2020		      Effect of
translation		     Increase of
the year		      Payments     Balance at
December 31,
2021		  
Long-term direct employee benefits
    Ps. 8,750,603      Ps. (328,619 )    Ps. 1,824,693      Ps. (2,320,831 )    Ps. 7,925,846  
    
 
 
     
 
 
    
 
 
     
 
 
    
 
 
  
           
    
Balance at
December 31,
2021
     
Effect of
translation
    
Increase of
the year
     
Payments
    
Balance at
December 31,
2022
  
Long-term direct employee benefits
   
Ps.
7,925,846
 
   
Ps.
(879,484
) 
  
Ps.
1,376,566
 
   
Ps.
(2,019,176
) 
  
Ps.
6,403,752