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Other Liabilities, Provisions, Contingencies and Commitments (Tables)

12 Months Ended

Dec. 31, 2017

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Schedule of Other Current Financial Liabilities

Other current financial liabilities

		December 31, 2017				December 31, 2016
Sundry creditors		Ps.	9,116			Ps.	7,244
Derivative financial instruments (see Note 20)			3,947				264
Others			16				75
Total		Ps.	13,079			Ps.	7,583

Schedule of Provisions and Other Long Term Liabilities

25.2 Provisions and other long term liabilities

		December 31, 2017				December 31, 2016
Provisions		Ps.	12,855			Ps.	16,428
Taxes payable			458				508
Others			1,233				1,457
Total		Ps.	14,546			Ps.	18,393

Schedule of Other Financial Liabilities

25.3 Other financial liabilities

		December 31, 2017				December 31, 2016
Derivative financial instruments (see Note 20)		Ps.	1,769			Ps.	6,403
Security deposits			1,028				917
Total		Ps.	2,797			Ps.	7,320

Schedule of Provisions Recorded in Consolidated Statement of Financial Position

The following table presents the nature and amount of the loss contingencies recorded as of December 31, 2017 and 2016:

		December 31, 2017				December 31, 2016
Indirect taxes		Ps.	6,836			Ps.	11,065
Labor			2,723				2,578
Legal			3,296				2,785
Total		Ps.	12,855			Ps.	16,428

Summary of Changes in Provisions

Changes in the balance of provisions recorded

25.5.1 Indirect taxes

		December 31, 2017				December 31, 2016				December 31, 2015
Balance at beginning of the year		Ps.	11,065			Ps.	1,725			Ps.	2,271
Penalties and other charges			362				173				21
New contingencies (see Note 19)			91				768				84
Contingencies added in business combination (1)			861				7,840				—
Cancellation and expiration			(796	)			(106	)			(205	)
Payments			(947	)			(6	)			(214	)
Brazil amnesty adoption			(3,321	)			—				—
Effects of changes in foreign exchange rates			(479	)			671				(232	)
Balance at end of the year		Ps.	6,836			Ps.	11,065			Ps.	1,725

25.5.2 Labor

		December 31, 2017				December 31, 2016				December 31, 2015
Balance at beginning of the year		Ps.	2,578			Ps.	1,372			Ps.	1,587
Penalties and other charges			56				203				210
New contingencies			283				397				44
Contingencies added in business combination (1)			—				500				—
Cancellation and expiration			(32	)			(186	)			(102	)
Payments			(92	)			(336	)			(114	)
Effects of changes in foreign exchange rates			(69	)			628				(253	)
Venezuela deconsolidation effect			(1	)			—				—
Balance at end of the year		Ps.	2,723			Ps.	2,578			Ps.	1,372

25.5.3 Legal

		December 31, 2017				December 31, 2016				December 31, 2015
Balance at beginning of the year		Ps.	2,785			Ps.	318			Ps.	427
Penalties and other charges			121				34				—
New contingencies			186				196				—
Contingencies added in business combination (1)			783				2,231				—
Cancellation and expiration			(16	)			(46	)			(33	)
Payments			(417	)			(81	)			—
Brazil amnesty adoption			7				—				—
Effects of changes in foreign exchange rates			(151	)			133				(76	)
Venezuela deconsolidation effect			(2	)			—				—
Balance at end of the year		Ps.	3,296			Ps.	2,785			Ps.	318

(1) Coca-Cola FEMSA recognized an amount of Ps. 7,840 corresponding to tax claims with local Brazil IRS (including a contingency of Ps. 5,321 related to the deductibility of a tax goodwill balance). The remaining contingencies relate to multiple claims with loss expectations assessed by management and supported by the analysis of legal counsels as possible, the total amount of contingencies guaranteed agreements amounts to Ps. 8,081. During 2017, Coca-Cola FEMSA took advantage of a Brazilian tax amnesty program. The settlement of certain outstanding matters under that amnesty program generated a benefit of Ps. 1,874 which has been offset against the corresponding indemnifiable assets.

Schedule of Contractual Maturities of Operating Lease Commitments

The contractual maturities of the operating lease commitments by currency, expressed in Mexican pesos as of December 31, 2017, are as follows:

		Mexican Pesos				U.S. Dollars				Others
Not later than 1 year		Ps.	6,553			Ps.	426			Ps.	5,700
Later than 1 year and not later than 5 years			21,922				3,145				22,104
Later than 5 years			29,307				280				10,226
Total		Ps.	57,782			Ps.	3,851			Ps.	38,030

Schedule of Future Minimum Lease Payments

Future minimum lease payments under finance leases with the present value of the net minimum lease payments are as follows:

		2017 Minimum Payments				Present Value of Payments				2016 Minimum Payments				Present Value of Payments
Not later than 1 year		Ps.	41			Ps.	34			Ps.	32			Ps.	(68)
Later than 1 year and not later than 5 years			91				82				103				83
Later than 5 years			—				—				—				97
Total mínimum lease payments			132				116				135				112
Less amount representing finance charges			16				—				23				—
Present value of minimum lease payments			116				116				112				112

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