XML 61 R47.htm IDEA: XBRL DOCUMENT
v3.21.1

Trade accounts receivable (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Disclosure Of Trade Accounts Receivable [Abstract] |
Summary of Trade Accounts Receivable | As of December 31, 2018, 2019 and 2020, the trade accounts receivable was comprised of the following:
|  | December 31, 2018 |  |  | December 31, 2019 |  |  | December 31, 2020 |
Trade accounts receivable |  | Ps. |  | 1,444,037 |  |  | Ps. |  | 1,530,432 |  |  | Ps. |  | 1,412,958 |
Allowance for expected credit loss |  |  |  | (48,675 | ) |  |  |  | (51,022 | ) |  |  |  | (146,953 | )
|  | Ps. |  | 1,395,362 |  |  | Ps. |  | 1,479,410 |  |  | Ps. |  | 1,266,005 |
Summary of Movements in Allowance For Doubtful Accounts | The movements for bad debt expense in the expected credit loss are recognized under cost of services in the consolidated statement of profit or loss and other comprehensive income.
|  | 2018 |  |  | 2019 |  |  | 2020 |
Beginning balance |  | Ps. |  | (31,528 | ) |  | Ps. |  | (48,675 | ) |  | Ps. |  | (51,022 | )
Bad debt expense |  |  |  | (25,289 | ) |  |  |  | (22,125 | ) |  |  |  | (160,537 | )
Reversal of bad debts |  |  |  | 8,142 |  |  |  |  | 19,778 |  |  |  |  | 64,607 |
Ending balance |  | Ps. |  | (48,675 | ) |  | Ps. |  | (51,022 | ) |  | Ps. |  | (146,953 | )
Summary of Past Due Balances of Accounts Receivable | The following are past due balances of accounts receivable, for which there has not been a provision of allowance for doubtful accounts, according to the Company’s policy and their maturity date:
|  | December 31, 2018 |  |  | December 31, 2019 |  |  | December 31, 2020 |
Accounts receivables past due from 1 to 30 days |  | Ps. |  | 70,073 |  |  | Ps. |  | 133,533 |  |  | Ps. |  | 55,461 |
Accounts receivables past due 31 to 60 days |  |  |  | 25,934 |  |  |  |  | 91,640 |  |  |  |  | 25,223 |
Accounts receivables past due 61 to 90 days |  |  |  | 14,482 |  |  |  |  | 30,832 |  |  |  |  | 15,736 |
Accounts receivables past due more than 90 days |  |  |  | 93 |  |  |  |  | 24 |  |  |  |  | 4 |
|  | Ps. |  | 110,582 |  |  | Ps. |  | 256,029 |  |  | Ps. |  | 96,424 |
Summary of Percentage of Main Clients of Company with Relation to Total of Trade Accounts Receivable | The following is the percentage of the main clients of the Company with relation to the total of the trade accounts receivable, segregating the accounts receivable of airport services (SAE) and the passengers charges (TUA) that correspond to the amounts that airlines recover from passengers on behalf of the Company and subsequently pay:
|  | December 31, 2018 |  |  | December 31, 2019 |  |  | December 31, 2020 |
|  | % receivable of TUA |  |  | % receivable of SAE |  |  | % receivable of TUA |  |  | % receivable of SAE |  |  | % receivable of TUA |  |  | % receivable of SAE |
Concesionaria Vuela Compañía de Aviación, S.A.P.I. de C.V. |  |  | 22.5 | % |  |  | 3.6 | % |  |  | 17.8 | % |  |  | 3.8 | % |  |  | 32.5 | % |  |  | 4.2 | %
Aeroenlaces Nacionales, S.A. de C.V. |  |  | 11.4 | % |  |  | 1.1 | % |  |  | 8.7 | % |  |  | 1.4 | % |  |  | 19.2 | % |  |  | 1.7 | %
American Airlines |  |  | 3.9 | % |  |  | 0.4 | % |  |  | 4.1 | % |  |  | 0.3 | % |  |  | 3.4 | % |  |  | 0.8 | %
Aerovías de México, S.A. de C.V. |  |  | 6.3 | % |  |  | 0.6 | % |  |  | 5.9 | % |  |  | 0.8 | % |  |  | 5.1 | % |  |  | 0.5 | %

X
- Definition The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information of trade and accounts receivables. + References No definition available. + Details
Name: | pac_DisclosureOfInformationOfTradeAndAccountsReceivablesExplanatory
Namespace Prefix: | pac_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of past due balances of accounts receivables. + References No definition available. + Details
Name: | pac_DisclosureOfPastDueBalancesOfAccountsReceivablesExplanatory
Namespace Prefix: | pac_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of percentage of trade accounts receivable and payable. + References No definition available. + Details
Name: | pac_DisclosureOfPercentageOfTradeAccountsReceivableAndPayableExplanatory
Namespace Prefix: | pac_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Abstract representing disclosure of trade accounts receivable. + References No definition available. + Details
Name: | pac_DisclosureOfTradeAccountsReceivableAbstract
Namespace Prefix: | pac_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration