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Balances and Transactions with Related Parties and Affiliated Companies | 12 Months Ended
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Dec. 31, 2024
Disclosure of transactions between related parties [abstract] |
Balances and Transactions with Related Parties and Affiliated Companies | Balances and Transactions with Related Parties and Affiliated Companies The consolidated statements of financial position and income include the following balances and transactions with related parties and affiliated companies:
| 2024 | 2023
Balances: |  |
Assets (current included in accounts receivable) |  |
Due from FEMSA and its subsidiaries (See Note 5) (1) (3) | Ps. 867 | Ps. 1,460
Due from The Coca-Cola Company (See Note 5) (1) | 491 | 378
| Ps. 1,358 | Ps. 1,838
| 2024 | 2023
Liabilities (current included in suppliers and other liabilities and loans) |  |
Due to FEMSA and its subsidiaries (2) (3) | Ps. 654 | Ps. 1,275
Due to The Coca-Cola Company (2) | 784 | 1,196
Other payables (2) | 400 | 802
| Ps. 1,838 | Ps. 3,273
(1) Presented within trade receivables |  |
(2) Recorded within accounts payable and suppliers |  |
(3) Parent |  |
Balances due from related parties are considered to be recoverable. Accordingly, for the years ended December 31, 2024, 2023 and 2022, there was no expense resulting from the uncollectibility of balances due from related parties. Details of transactions between the Company and other related parties are disclosed as follows:
Transactions | 2024 | 2023 | 2022
Income: |  |  |
Sales to affiliated parties | 10,185 | 8,459 | 6,546
Heineken | — |  | — |  | 2
Expenses: |  |  |
Purchases and other expenses from FEMSA | 7,196 | 9,547 | 10,129
Purchases of concentrate from The Coca-Cola Company | 54,502 | 46,461 | 43,717
Purchases of raw material, beer and operating expenses from Heineken | — |  | — |  | 5,036
Advertisement expense paid to The Coca-Cola Company | 948 | 869 | 545
Purchases from Jugos del Valle | 4,763 | 3,718 | 3,234
Purchase of sugar from Promotora Industrial Azucarera, S.A. de C.V. | 2,718 | 2,841 | 2,841
Purchase of sugar from Beta San Miguel | 722 |  | 917 | 724
Purchase of canned products from Industria Envasadora de Queretaro, S.A. de C.V... | 989 | 843 | 577
Purchase of inventories from Fountain Agua Mineral Ltda | 1,143 | 638 |  | — |
Purchase of inventories from Leao Alimentos e Bebidas, LTDA | 112 | 181 | 215
Purchase of resine from Industria Mexicana de Reciclaje, S.A. de C.V. | 356 | 458 | 504
Donations to Instituto Tecnologico y de Estudios Superiores de Monterrey, A.C. (1) (2) | — |  | 1 | 110 |
Donations to Fundación Femsa, A.C. | — |  | 285 | 173
Other expenses with related parties | — |  | — |  | — |
(1) One or more members of the Board of Directors or senior management of the Company are also members of the Board of Directors or senior management of the counterparties to these transactions. (2) These donations were made to ITESM through Fundación FEMSA. The aggregate compensation paid to executive officers and senior management of the Company, recognized as an expense during the reporting period were as follows:
| 2024 | 2023 | 2022
Current compensation and employee benefits | Ps. 1,159 | Ps. 1,091 | Ps. 1,071
Termination benefits | 5 | 539 | 18
Shared based payments (See Note 16.2) | 369 | 319 | 326

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