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Trade Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2020

Trade and other current receivables [abstract]

Disclosure of Accounts Receivable, Net

			2020			2019
Trade receivables			Ps. 9,705			Ps. 11,277
The Coca-Cola Company (related party) (Note 15)			509			802
Loans to employees			82			56
FEMSA and subsidiaries (related parties) (Note 15)			624			2,039
Other related parties (Note 15)			138			614
Other			980			1,181
Allowance for doubtful accounts on trade receivables			(515)			(493)
			Ps. 11,523			Ps. 15,476

Aging Analysis of Accounts Receivable

The carrying value of accounts receivable approximates its fair value as of December 31, 2020 and 2019.

Aging for trade receivables past due but not impaired			2020			2019
0 days			Ps. 9,905			Ps. 12,630
1-30 days			769			1,448
31-60 days			298			672
61-90 days			65			153
91-120 days			44			90
121 + days			442			483
Total			Ps. 11,523			Ps. 15,476

Summary of Changes in the Allowance for Expected Credit Losses

			2020			2019			2018
Balance at the beginning of the year			Ps. 493			Ps. 595			Ps. 468
Effect of adoption of IFRS 9			—			—			87
Allowance for the year			119			314			153
Charges and write-offs of uncollectible accounts			(29)			(397)			23
Added in business combinations			—			4			1
Effects of changes in foreign exchange rates			(68)			(23)			(55)
Effect of Philippines (Note 5)			—			—			(82)
Balance at the end of the year			Ps. 515			Ps. 493			Ps. 595

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The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

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