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Retirement employee benefits (Tables)
12 Months Ended
Dec. 31, 2022
Disclosure Of Retirement Benefits [Abstract]  
Summary of Defined Benefit Plans

The amount included in the consolidated statement of financial position arising from the obligation of the Company for defined benefit plans on December 31, 2020, 2021 and 2022 is as follows:

 

 

 

2020

 

 

2021

 

 

2022

 

Present value of defined benefit obligations

 

Ps.

 

183,125

 

 

Ps.

 

193,126

 

 

Ps.

 

216,908

 

Summary of Movements in Present Value of Defined Obligation

The table below shows the movements in the present value of defined benefit obligations:

 

 

 

2020

 

 

2021

 

 

2022

 

Opening defined benefit obligation

 

Ps.

 

144,743

 

 

Ps.

 

183,125

 

 

Ps.

 

193,126

 

Service cost recognized in net income

 

 

 

31,383

 

 

 

 

33,151

 

 

 

 

35,530

 

New measurement losses / (gains):

 

 

 

 

 

 

 

 

 

 

 

 

Actuarial losses (gains) resulting from changes in
   financial and demographic assumptions

 

 

 

23,797

 

 

 

 

(15,263

)

 

 

 

(8,802

)

Benefits paid

 

 

 

(16,798

)

 

 

 

(7,887

)

 

 

 

(2,946

)

Ending defined benefit obligation

 

Ps.

 

183,125

 

 

Ps.

 

193,126

 

 

Ps.

 

216,908

 

Summary of Amounts Recognized in Consolidated Statement of Profit or Loss and Other Comprehensive Income

Below are the amounts for the years ended December 31, 2020, 2021 and 2022 that were recognized in the consolidated statements of profit or loss and other comprehensive income:

 

 

 

2020

 

 

2021

 

 

2022

 

Current service labor cost

 

Ps.

 

18,745

 

 

Ps.

 

18,762

 

 

Ps.

 

20,213

 

Interest cost

 

 

 

13,245

 

 

 

 

14,108

 

 

 

 

15,999

 

Actuarial (gains) losses

 

 

 

(607

)

 

 

 

281

 

 

 

 

(682

)

Components of defined benefit costs recognized in net income (Note 24)

 

 

 

31,383

 

 

 

 

33,151

 

 

 

 

35,530

 

Benefits paid

 

 

 

(16,798

)

 

 

 

(7,887

)

 

 

 

(2,946

)

Measurement of net defined benefit liability:

 

 

 

 

 

 

 

 

 

 

 

 

Actuarial losses arising from changes in financial and demographic assumptions recognized in other comprehensive income

 

 

 

23,797

 

 

 

 

(15,263

)

 

 

 

(8,802

)

Total recognized as employee benefit cost

 

Ps.

 

38,382

 

 

Ps.

 

10,001

 

 

Ps.

 

23,782

 

Schedule of Main Actuarial Assumptions at Reporting Date

The main actuarial assumptions at the reporting date (expressed as weighted average nominal rates) are shown below:

 

 

 

2020

 

2021

 

2022

Discount of the projected benefit obligation at present value

 

7.1%

 

8.0%

 

10.2%

Salary increase

 

6.8%

 

6.0%

 

6.0%

Remaining labor life

 

17.7 years

 

16.1 years

 

15.7 years

Inflation

 

6.8%

 

7.10%

 

5.8%