XML 93 R80.htm IDEA: XBRL DOCUMENT
v3.23.1

Financial Risk Management - Summary of Exposure to Credit Risk and Expected Credit Losses for Accounts Receivable (Detail) $ in Thousands, $ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 MXN ($) | Dec. 31, 2021 MXN ($) | Dec. 31, 2020 MXN ($) | Dec. 31, 2022 USD ($)
Disclosure Of Credit Risk Exposure [Line Items] |  |  |  |
Financial assets |  |  |  | $ 394,792
Trade Accounts Receivables [Member] |  |  |  |
Disclosure Of Credit Risk Exposure [Line Items] |  |  |  |
Financial assets | $ 2,570,963 | $ 1,876,878 | $ 1,412,958 |
Amount of credit loss | $ 202,621 | $ 156,403 | $ 146,953 |
Current (Not Past Due) [Member] | Trade Accounts Receivables [Member] |  |  |  |
Disclosure Of Credit Risk Exposure [Line Items] |  |  |  |
Weighted average loss rate | 0.00% | 0.00% | 0.00% | 0.00%
Financial assets | $ 2,244,320 | $ 1,577,211 | $ 1,192,643 |
Credit impairment | No | No | No |
1 to 30 Days Past Due [Member] | Trade Accounts Receivables [Member] |  |  |  |
Disclosure Of Credit Risk Exposure [Line Items] |  |  |  |
Weighted average loss rate | 7.00% | 9.69% | 8.31% | 7.00%
Financial assets | $ 87,863 | $ 107,521 | $ 55,461 |
Amount of credit loss | $ 6,174 | $ 10,417 | $ 4,612 |
Credit impairment | No | No | No |
31 to 60 Days Past Due [Member] | Trade Accounts Receivables [Member] |  |  |  |
Disclosure Of Credit Risk Exposure [Line Items] |  |  |  |
Weighted average loss rate | 17.30% | 26.83% | 19.14% | 17.30%
Financial assets | $ 38,892 | $ 27,605 | $ 25,223 |
Amount of credit loss | $ 6,716 | $ 7,407 | $ 4,827 |
Credit impairment | No | No | No |
61 to 90 Days Past Due [Member] | Trade Accounts Receivables [Member] |  |  |  |
Disclosure Of Credit Risk Exposure [Line Items] |  |  |  |
Weighted average loss rate | 34.40% | 49.38% | 86.54% | 34.40%
Financial assets | $ 15,526 | $ 51,288 | $ 15,736 |
Amount of credit loss | $ 5,369 | $ 25,325 | $ 13,619 |
Credit impairment | No | No | No |
More Than 90 Days Past Due [Member] | Trade Accounts Receivables [Member] |  |  |  |
Disclosure Of Credit Risk Exposure [Line Items] |  |  |  |
Weighted average loss rate | 100.00% | 100.00% | 100.00% | 100.00%
Financial assets | $ 97,221 | $ 44,125 | $ 109,759 |
Amount of credit loss | $ 97,221 | $ 44,125 | $ 109,759 |
Credit impairment | Yes | Yes | Yes |
Legal [Member] | Trade Accounts Receivables [Member] |  |  |  |
Disclosure Of Credit Risk Exposure [Line Items] |  |  |  |
Weighted average loss rate | 100.00% | 100.00% | 100.00% | 100.00%
Financial assets | $ 87,141 | $ 69,128 | $ 14,136 |
Amount of credit loss | $ 87,141 | $ 69,128 | $ 14,136 |
Credit impairment | Yes | Yes | Yes |

X
- Definition The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 36 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_36_c&doctype=Standard&book=b -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph IG24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_IG24_a&doctype=Implementation%20Guidance&book=b -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph IG25 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_IG25_b&doctype=Implementation%20Guidance&book=b -URIDate 2022-03-24 + Details
Name: | ifrs-full_CreditExposure
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfCreditRiskExposureLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35N&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph IG20D -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_IG20D&doctype=Implementation%20Guidance -URIDate 2022-03-24 + Details
Name: | ifrs-full_ExpectedCreditLossRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35H&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35M&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35N&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35I&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Information on how an entity determined that financial assets are credit-impaired financial assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35F -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35F_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=ifrs-full_TradeReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_CurrentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_NotLaterThanOneMonthMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=pac_LegalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |