XML 56 R43.htm IDEA: XBRL DOCUMENT v3.19.1

Basis of presentation (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure Of Basis Of Presentation [Abstract]

Schedule of Consolidated Subsidiaries

The consolidated financial statements include those of Grupo Aeroportuario del Pacífico, S.A.B. de C.V. and its subsidiaries in which the Company has control, for the years ended December 31, 2016, 2017 and 2018. The consolidated subsidiaries are as follows:

Company		% participation				Location		Activity
Aeropuerto de Aguascalientes, S.A. de C.V.			99.99	%		Mexico		Operation of airport
Aeropuerto del Bajío, S.A. de C.V.			99.99	%		Mexico		Operation of airport
Aeropuerto de Guadalajara, S.A. de C.V.			99.99	%		Mexico		Operation of airport
Aeropuerto de Hermosillo, S.A. de C.V.			99.99	%		Mexico		Operation of airport
Aeropuerto de La Paz, S.A. de C.V.			99.99	%		Mexico		Operation of airport
Aeropuerto de Los Mochis, S.A. de C.V.			99.99	%		Mexico		Operation of airport
Aeropuerto de Manzanillo, S.A. de C.V.			99.99	%		Mexico		Operation of airport
Aeropuerto de Mexicali, S.A. de C.V.			99.99	%		Mexico		Operation of airport
Aeropuerto de Morelia, S.A. de C.V.			99.99	%		Mexico		Operation of airport
Aeropuerto de Puerto Vallarta, S.A. de C.V.			99.99	%		Mexico		Operation of airport
Aeropuerto de San José del Cabo, S.A. de C.V.			99.99	%		Mexico		Operation of airport
Aeropuerto de Tijuana, S.A. de C.V.			99.99	%		Mexico		Operation of airport
Corporativo de Servicios Aeroportuarios, S.A. de C.V. (CORSA)			99.99	%		Mexico		Provides personnel services
Fundación Grupo Aeroportuario del Pacífico, A.C. (Fundación GAP)			99.99	%		Mexico		Social advice and support infrastructure of educational institutions
Puerta Cero Parking, S.A. de C.V. (PCP)			99.99	%		Mexico		Operation of parking lot
Servicios a la Infraestructura Aeroportuaria del Pacífico, S.A. de C.V. (SIAP)			99.99	%		Mexico		Administrative services
Aerocomercializadora del Pacifico, S.A. de C.V.			99.99	%		Mexico		Operation of hotel infrastructure and other commercial services (without operation in 2018)
Desarrollo de Concesiones Aeroportuarias, S.L. (Consolidated as of    April 2015) (DCA)			100.0	%		Spain		Management administration, maintenance, servicing of all types of infrastructure
MBJ Airports Limited (consolidated as of April 2015) (MBJA)			74.50	%		Jamaica		Operation of airport
PAC Kingston Airport Limited (PACKAL)			99.99	%		Jamaica		Operation of airport (without operation in 2018)
GA del Pacífico es do Brasil, LTDA			99.99	%		Brazil		No operation

Explanation of Original Measurement Categories under IAS 39 and New Measurement Categories under IFRS 9 for Each Class of Financial Assets

The below chart explains the original measurement categories under IAS 39 and the new measurement categories under IFRS 9 for each class of the Company financial assets as of January 1, 2018.

Original classification under IAS 39

New classification under IFRS 9

Original carrying amount under IAS 39

New carrying amount IFRS 9

Financial assets

Cash and cash equivalents

Financial assets

Amortised cost

Ps.

7,730,143

Ps.

7,730,143

Trade accounts receivable

Financial assets

Amortised cost

997,370

997,370

Derivative financial instruments

Fair value – hedging instrument

Fair value – hedging instrument

106,815

106,815

Explanation of Original Measurement Categories under IAS 39 and New Measurement Categories under IFRS 9 for Each Class of Financial Liabilities

The below chart explains the original measurement categories under IAS 39 and the new measurement categories under IFRS 9 for each class of the Company financial liabilities as of January 1, 2018.

Original classification under IAS 39

New classification under IFRS 9

Original carrying amount under IAS 39

New carrying amount IFRS 9

Financial liabilities

Long-term debt securities

Financial liabilities

Financial liabilities

Ps.

9,000,000

Ps.

9,000,000

Current and long term bank loans

Financial liabilities

Financial liabilities

4,252,258

4,252,258

Accounts payable

Financial liabilities

Financial liabilities

1,037,155

1,037,155

Explanation of Difference between Operating Lease Commitments Disclosed Applying IAS 17 and Lease Liabilities Recognised at Date of Initial Application of IFRS 16

		January 1, 2018
Operating lease commitment at December 31, 2017 as disclosed in the Company    consolidated financial statements		Ps.		62,948
Discount of the present value using the incremental loan rate at January 1, 2018.				(4,257	)
Recognition exemption for:
Short – term leases				(680	)
Lease liabilities recognised at January 1, 2018		Ps.		58,011

Schedule of Income and Expenses of Foreign Operations

Income and expenses of foreign operations are translated at the average exchange rate for the period of transactions. During 2016, 2017 and 2018, were as follows:

Currency		2016			2017			2018
Pesos / USD		Ps.	18.6568		Ps.	18.9326		Ps.		19.2357
USD / Euros			USD$1.1066			USD$1.1293			USD$1.1815

X

- Definition

The disclosure of financial assets at the date of initial application of IFRS 9.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
-Paragraph 42I
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_42I&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of financial liabilities at the date of initial application of IFRS 9.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
-Paragraph 42I
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_42I&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of subsidiaries. [Refer: Subsidiaries [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2018-01-01
-Paragraph 17
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2018-03-01&anchor=para_17_b&doctype=Standard
-URIDate 2018-03-16

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2018-01-01
-Paragraph 16
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2018-03-01&anchor=para_16_b&doctype=Standard
-URIDate 2018-03-16

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2018-01-01
-Paragraph B4
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B4_a&doctype=Appendix&seq=2
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2019-01-01
-Name IFRS
-Number 16
-IssueDate 2018-01-01
-Paragraph C12
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=para_C12_b&doctype=Appendix&seq=3
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Abstract representing disclosure of basis of presentation.

+ References

No definition available.

+ Details

Name:	pac_DisclosureOfBasisOfPresentationAbstract
Namespace Prefix:	pac_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of income and expenses of foreign operations.

+ References

No definition available.

+ Details

Name:	pac_DisclosureOfIncomeAndExpensesOfForeignOperationsExplanatory
Namespace Prefix:	pac_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration