XML 150 R103.htm IDEA: XBRL DOCUMENT
v3.25.1

Property, Plant and Equipment (Details) $ in Millions, $ in Millions | 12 Months Ended
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Dec. 31, 2024 USD ($) | [1] | Dec. 31, 2024 MXN ($) | Dec. 31, 2023 MXN ($) | Dec. 31, 2022 MXN ($)
Property, Plant and Equipment |  |  |  |
Beginning balance |  | $ 141,530 | $ 134,001 |
Disposals |  |  | (400) | $ (308)
Ending balance | $ 8,511 | 177,511 | 141,530 | 134,001
Amount payable to suppliers for property, plant and equipment |  | 3,756 | 890 | 2,278
Discontinued operations |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 3,830 |  |
Ending balance |  | 2,577 | 3,830 |
Gross carrying amount |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 249,084 | 236,775 | 203,847
Additions |  | 47,438 | 36,798 | 33,184
Additions from business acquisitions |  | 3,138 | 66 | 6,955
Business combinations from disposals |  |  | 70 |
Changes in the fair value of past acquisitions |  |  | 257 | (51)
Transfer of completed projects in progress |  | 0 | 0 | 0
Transfer (to)/from assets classified as held for sale |  |  | 57 | (107)
Disposals |  | (6,090) | (13,731) |
Effects of changes in foreign exchange rates |  |  | (13,742) | (6,677)
Effects on the recognition of inflation effects |  |  | 3,843 | 5,250
Ending balance |  | 317,168 | 249,084 | 236,775
Gross carrying amount | PHILIPPINES |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | (1,309) | (5,626)
Effects of changes in foreign exchange rates |  | 16,874 |  |
Gross carrying amount | PHILIPPINES | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Effects on the recognition of inflation effects |  | 6,724 |  |
Accumulated depreciation, amortisation and impairment |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | (107,554) | (102,774) | (88,700)
Depreciation for the year |  | (20,902) | (19,411) | (18,339)
Transfer (to)/from assets classified as held for sale |  |  | (43) | 89
Disposals |  | 4,632 | 8,915 | 5,037
Effects of changes in foreign exchange rates |  | (11,678) | 7,821 | 2,555
Effects on the recognition of inflation effects |  | (4,155) | (2,438) | (3,416)
Ending balance |  | (139,657) | (107,554) | (102,774)
Accumulated depreciation, amortisation and impairment | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | 376 |
Land |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 10,744 | 10,651 |
Ending balance |  | 13,704 | 10,744 | 10,651
Land | Gross carrying amount |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 10,744 | 10,651 | 10,113
Additions |  | 1,738 | 135 | 447
Additions from business acquisitions |  | 833 | 0 | 201
Business combinations from disposals |  |  | 0 |
Changes in the fair value of past acquisitions |  |  | 73 | 0
Transfer of completed projects in progress |  | 348 | 558 | 159
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | (106) | (327) |
Effects of changes in foreign exchange rates |  |  | (523) | (458)
Effects on the recognition of inflation effects |  |  | 177 | 222
Ending balance |  | 13,704 | 10,744 | 10,651
Land | Gross carrying amount | PHILIPPINES |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | 0 | (33)
Effects of changes in foreign exchange rates |  | (131) |  |
Land | Gross carrying amount | PHILIPPINES | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Effects on the recognition of inflation effects |  | 278 |  |
Land | Accumulated depreciation, amortisation and impairment |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 0 | 0 | 0
Depreciation for the year |  | 0 | 0 | 0
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | 0 | 0 | 0
Effects of changes in foreign exchange rates |  | 0 | 0 | 0
Effects on the recognition of inflation effects |  | 0 | 0 | 0
Ending balance |  | 0 | 0 | 0
Land | Accumulated depreciation, amortisation and impairment | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | 0 |
Buildings |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 20,717 | 21,488 |
Ending balance |  | 22,768 | 20,717 | 21,488
Buildings | Gross carrying amount |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 30,531 | 31,031 | 28,109
Additions |  | 1,073 | 319 | 774
Additions from business acquisitions |  | 1,296 | 0 | 1,268
Business combinations from disposals |  |  | 0 |
Changes in the fair value of past acquisitions |  |  | (15) | 0
Transfer of completed projects in progress |  | 948 | 1,582 | 1,571
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | (362) | (799) |
Effects of changes in foreign exchange rates |  |  | (2,174) | (1,167)
Effects on the recognition of inflation effects |  |  | 587 | 735
Ending balance |  | 34,475 | 30,531 | 31,031
Buildings | Gross carrying amount | PHILIPPINES |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | 0 | (259)
Effects of changes in foreign exchange rates |  | 11 |  |
Buildings | Gross carrying amount | PHILIPPINES | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Effects on the recognition of inflation effects |  | 978 |  |
Buildings | Accumulated depreciation, amortisation and impairment |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | (9,814) | (9,543) | (8,421)
Depreciation for the year |  | (2,062) | (1,021) | (1,393)
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | 398 | 260 | 217
Effects of changes in foreign exchange rates |  | 153 | 708 | 298
Effects on the recognition of inflation effects |  | (382) | (218) | (244)
Ending balance |  | (11,707) | (9,814) | (9,543)
Buildings | Accumulated depreciation, amortisation and impairment | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | 0 |
Machinery and Equipment |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 51,849 | 51,754 |
Ending balance |  | 54,297 | 51,849 | 51,754
Machinery and Equipment | Gross carrying amount |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 105,980 | 105,004 | 90,084
Additions |  | 8,659 | 9,193 | 8,237
Additions from business acquisitions |  | 1,009 | 64 | 4,478
Business combinations from disposals |  |  | 70 |
Changes in the fair value of past acquisitions |  |  | 189 | (68)
Transfer of completed projects in progress |  | (768) | 6,008 | 4,794
Transfer (to)/from assets classified as held for sale |  |  | 57 | (107)
Disposals |  | (3,513) | (9,656) |
Effects of changes in foreign exchange rates |  |  | (5,845) | (1,955)
Effects on the recognition of inflation effects |  |  | 1,897 | 2,903
Ending balance |  | 124,219 | 105,980 | 105,004
Machinery and Equipment | Gross carrying amount | PHILIPPINES |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | (1,001) | (3,362)
Effects of changes in foreign exchange rates |  | 9,710 |  |
Machinery and Equipment | Gross carrying amount | PHILIPPINES | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Effects on the recognition of inflation effects |  | 3,142 |  |
Machinery and Equipment | Accumulated depreciation, amortisation and impairment |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | (54,131) | (53,250) | (46,262)
Depreciation for the year |  | (8,606) | (10,309) | (9,107)
Transfer (to)/from assets classified as held for sale |  |  | (43) | 89
Disposals |  | 2,660 | 6,494 | 3,319
Effects of changes in foreign exchange rates |  | (7,739) | 3,898 | 745
Effects on the recognition of inflation effects |  | (2,106) | (1,265) | (2,034)
Ending balance |  | (69,922) | (54,131) | (53,250)
Machinery and Equipment | Accumulated depreciation, amortisation and impairment | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | 344 |
Refrigeration Equipment |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 9,392 | 8,428 |
Ending balance |  | 20,472 | 9,392 | 8,428
Refrigeration Equipment | Gross carrying amount |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 19,358 | 18,301 | 16,563
Additions |  | 3,506 | 855 | 939
Additions from business acquisitions |  | 0 | 0 | 126
Business combinations from disposals |  |  | 0 |
Changes in the fair value of past acquisitions |  |  | 0 | 0
Transfer of completed projects in progress |  | 9,029 | 2,346 | 2,485
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | (1,077) | (1,245) |
Effects of changes in foreign exchange rates |  |  | (1,299) | (1,276)
Effects on the recognition of inflation effects |  |  | 400 | 536
Ending balance |  | 35,681 | 19,358 | 18,301
Refrigeration Equipment | Gross carrying amount | PHILIPPINES |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | 0 | (1,072)
Effects of changes in foreign exchange rates |  | 4,052 |  |
Refrigeration Equipment | Gross carrying amount | PHILIPPINES | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Effects on the recognition of inflation effects |  | 813 |  |
Refrigeration Equipment | Accumulated depreciation, amortisation and impairment |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | (9,966) | (9,873) | (9,300)
Depreciation for the year |  | (2,961) | (1,844) | (2,015)
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | 940 | 1,249 | 936
Effects of changes in foreign exchange rates |  | (2,728) | 793 | 860
Effects on the recognition of inflation effects |  | (494) | (291) | (354)
Ending balance |  | (15,209) | (9,966) | (9,873)
Refrigeration Equipment | Accumulated depreciation, amortisation and impairment | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | 0 |
Returnable Bottles |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 9,156 | 7,896 |
Ending balance |  | 10,515 | 9,156 | 7,896
Returnable Bottles | Gross carrying amount |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 26,092 | 22,970 | 19,432
Additions |  | 2,619 | 2,782 | 4,124
Additions from business acquisitions |  | 0 | 0 | 8
Business combinations from disposals |  |  | 0 |
Changes in the fair value of past acquisitions |  |  | 0 | 0
Transfer of completed projects in progress |  | 2,215 | 2,110 | 645
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | (455) | (270) |
Effects of changes in foreign exchange rates |  |  | (2,155) | (1,707)
Effects on the recognition of inflation effects |  |  | 655 | 849
Ending balance |  | 32,906 | 26,092 | 22,970
Returnable Bottles | Gross carrying amount | PHILIPPINES |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | 0 | (381)
Effects of changes in foreign exchange rates |  | 1,110 |  |
Returnable Bottles | Gross carrying amount | PHILIPPINES | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Effects on the recognition of inflation effects |  | 1,325 |  |
Returnable Bottles | Accumulated depreciation, amortisation and impairment |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | (16,936) | (15,074) | (12,674)
Depreciation for the year |  | (3,878) | (3,257) | (3,234)
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | 365 | 261 | 305
Effects of changes in foreign exchange rates |  | (819) | 1,783 | 1,274
Effects on the recognition of inflation effects |  | (1,123) | (649) | (745)
Ending balance |  | (22,391) | (16,936) | (15,074)
Returnable Bottles | Accumulated depreciation, amortisation and impairment | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | 0 |
Investments in Fixed Assets in Progress |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 20,564 | 16,210 |
Ending balance |  | 31,844 | 20,564 | 16,210
Investments in Fixed Assets in Progress | Gross carrying amount |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 20,564 | 16,206 | 10,736
Additions |  | 23,661 | 18,376 | 15,597
Additions from business acquisitions |  | 0 | 2 | 699
Business combinations from disposals |  |  | 0 |
Changes in the fair value of past acquisitions |  |  | 0 | 0
Transfer of completed projects in progress |  | (13,226) | (12,621) | (9,954)
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | (260) | (322) |
Effects of changes in foreign exchange rates |  |  | (1,109) | (589)
Effects on the recognition of inflation effects |  |  | 123 | 7
Ending balance |  | 31,844 | 20,564 | 16,206
Investments in Fixed Assets in Progress | Gross carrying amount | PHILIPPINES |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | (91) | (290)
Effects of changes in foreign exchange rates |  | 917 |  |
Investments in Fixed Assets in Progress | Gross carrying amount | PHILIPPINES | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Effects on the recognition of inflation effects |  | 188 |  |
Investments in Fixed Assets in Progress | Construction In Progress, Netting |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 0 | 4 | 4
Depreciation for the year |  | 0 | 0 | 0
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | 0 | (4) | 0
Effects of changes in foreign exchange rates |  | 0 | 0 | 0
Effects on the recognition of inflation effects |  | 0 | 0 | 0
Ending balance |  | 0 | 0 | 4
Investments in Fixed Assets in Progress | Construction In Progress, Netting | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | 0 |
Leasehold Improvements |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 18,220 | 16,845 |
Ending balance |  | 21,376 | 18,220 | 16,845
Leasehold Improvements | Gross carrying amount |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 34,457 | 31,356 | 27,759
Additions |  | 5,775 | 4,572 | 2,669
Additions from business acquisitions |  | 0 | 0 | 175
Business combinations from disposals |  |  | 0 |
Changes in the fair value of past acquisitions |  |  | 0 | 36
Transfer of completed projects in progress |  | 199 | 3 | 290
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | (104) | (1,012) |
Effects of changes in foreign exchange rates |  |  | (266) | 641
Effects on the recognition of inflation effects |  |  | 4 | 0
Ending balance |  | 40,825 | 34,457 | 31,356
Leasehold Improvements | Gross carrying amount | PHILIPPINES |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | (200) | (214)
Effects of changes in foreign exchange rates |  | 498 |  |
Leasehold Improvements | Accumulated depreciation, amortisation and impairment |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | (16,237) | (14,511) | (11,532)
Depreciation for the year |  | (2,958) | (2,784) | (2,456)
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | 84 | 592 | 248
Effects of changes in foreign exchange rates |  | (332) | 398 | (766)
Effects on the recognition of inflation effects |  | (6) | (2) | (5)
Ending balance |  | (19,449) | (16,237) | (14,511)
Leasehold Improvements | Accumulated depreciation, amortisation and impairment | Envoy And Other Acquisitions |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | 70 |
Other |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 888 | 729 |
Ending balance |  | 2,535 | 888 | 729
Other | Gross carrying amount |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | 1,358 | 1,256 | 1,051
Additions |  | 407 | 566 | 397
Additions from business acquisitions |  | 0 | 0 | 0
Business combinations from disposals |  |  | 0 |
Changes in the fair value of past acquisitions |  |  | 10 | (19)
Transfer of completed projects in progress |  | 1,255 | 14 | 10
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | (213) | (100) |
Effects of changes in foreign exchange rates |  |  | (371) | (166)
Effects on the recognition of inflation effects |  |  | 0 | (2)
Ending balance |  | 3,514 | 1,358 | 1,256
Other | Gross carrying amount | PHILIPPINES |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | (17) | (15)
Effects of changes in foreign exchange rates |  | 707 |  |
Other | Accumulated depreciation, amortisation and impairment |  |  |  |
Property, Plant and Equipment |  |  |  |
Beginning balance |  | (470) | (527) | (515)
Depreciation for the year |  | (437) | (196) | (134)
Transfer (to)/from assets classified as held for sale |  |  | 0 | 0
Disposals |  | 185 | 63 | 12
Effects of changes in foreign exchange rates |  | (213) | 241 | 144
Effects on the recognition of inflation effects |  | (44) | (13) | (34)
Ending balance |  | $ (979) | (470) | $ (527)
Other | Accumulated depreciation, amortisation and impairment | Envoy And Other Acquisitions, Adjusted |  |  |  |
Property, Plant and Equipment |  |  |  |
Disposals |  |  | $ (38) |
[1] | Convenience translation to U.S. dollars ($) – See Note 2.2.4

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- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_iv&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 77 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_77_f&doctype=Standard -URIDate 2024-03-27 + Details
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