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Transactions with related parties | 12 Months Ended
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Dec. 31, 2024
Disclosure of transactions between related parties [abstract] |
Transactions with related parties | 30. Transactions with related parties According to the definitions of control established in IFRS, the Company does not have a company controlling its operations, however, according to these definitions, the following companies are considered related parties: a. Aeropuertos Mexicanos del Pacífico, S.A.P.I. de C.V. AMP represents an entity with significant influence over the operation of the Company, since it has representation on the Board of Directors, participates in the policy-making processes, maintains material transactions, appoints officers and provides essential technical information, but without exercising control over the Company. No other Stockholder fulfills this definition. Transactions with AMP, were entered into at prices comparable to those for transactions with independent parties and were as follows:
|  | 2022 |  |  | 2023 |  |  | 2024 |
AMP, entity with significant influence |  |  |  |  |  |  |  |  |  |  |  |
Expenses: |  |  |  |  |  |  |  |  |  |  |  |
Technical assistance fees |  | Ps. |  | 756,648 |  |  | Ps. |  | 851,320 |  |  | Ps. |  | 845,233 |
In 1999, GAP and AMP entered into a technical assistance and transfer-of-technology agreement whereby AMP and its stockholders agreed to render administrative and advisory services and transfer industry technology and know-how to GAP in Mexico in exchange for consideration. The agreement’s original 15-year term may be automatically renewed for successive five-year terms, with the approval of the stockholders, unless one party gives a termination notice to the other at least 60 days prior to the effective termination date. Only the Stockholders’ Meeting has the authority to decide the non-renewal or deny the renewal of the agreement. If GAP decides to cancel or renew the agreement, GAP needs the approval of at least 51% of the holders of Series B shares other than AMP or any party related to AMP, according to the definition of the participation agreement signed on August 25, 1999 among the SICT, GAP in Mexico, its strategic partner and the Stockholders of the strategic partner. On August 25, 2014, 2019 and 2024, the initial term was renewed for five additional years. On August 25, 2024, the third term of the Technical Assistance agreement between the Company and AMP expired and in the same date it was automatically renewed for an additional five years, in accordance with Clause 5.2 of the agreement. According to the agreement, as of January 1, 2000, the Company committed to pay AMP annual consideration of USD$7,000,000 for the years 2000 and 2001 and, beginning in 2002, the greater of USD$4,000,000 (these amounts are subject to adjustment based on the CPI) or 5% of GAP’s consolidated operating income only for the Mexican airports, defined as earnings before interest income or expense, calculated prior to deducting the technical assistance fee, income taxes, depreciation and amortization. The balance as of December 31, 2022, 2023 and 2024 was as follows::
|  | 2022 |  |  | 2023 |  |  | 2024 |
AMP, entity with significant influence: |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  | Ps. |  | 621,722 |  |  | Ps. |  | 722,923 |  |  | Ps. |  | 704,612 |
AMP is also entitled to the refund of expenses incurred in the rendering of services provided for in the agreement. b. Accounts receivable with other related parties that are in the consolidated statement of financial position as of December 31, 2022, 2023 and 2024, are integrated as follows:
|  | 2022 |  |  | 2023 |  |  | 2024 |
Accounts receivable: |  |  |  |  |  |  |  |  |  |  |  |
Especialistas en Alta Cocina, S.A. de C.V. (Independent director) |  | Ps. |  | 2 |  |  | Ps. |  | 24 |  |  | Ps. |  | 24 |
Fly by Wings, S.A. de C.V. (Independent director) |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | 591 |
Las Nuevas Delicias Gastronómicas, S. de R.L. de C.V. (Independent director) |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | 1,926 |
Servicios empresariales de alta calidad, S.A. de C.V. (Shareholder) |  | Ps. |  | 35 |  |  |  |  | 76 |  |  | Ps. |  | — |
Operadora de Alimentos y Malteadas, S.A.P.I. de C.V. (Independent Director) |  | Ps. |  | — |  |  | Ps. |  | 2,265 |  |  | Ps. |  | 1,041 |
Otayconnect, S. de R. L. de C.V. (Shareholder) |  | Ps. |  | — |  |  | Ps. |  | — |  |  |  |  | 569 |
Restaurantes SUSHI ITTO, S.A. de C.V. (Independent Director) |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | 45 |
Beer Factory México, S.A. de C.V. (Independent Director) |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | 588 |
c. Transactions with other related parties that are included in the consolidated statement of profit or loss and other comprehensive income as of December 31, 2022, 2023 and 2024, are as follows:
|  | 2022 |  |  | 2023 |  |  | 2024 |
Commercial revenues: |  |  |  |  |  |  |  |  |  |  |  |
Otayconnect, S. de R. L. de C.V. (Shareholder) |  | Ps. |  | 1,631 |  |  | Ps. |  | 1,681 |  |  | Ps. |  | 2,463 |
Las Nuevas Delicias Gastronómicas, S. de R. L. de C.V. (Independent director) |  | Ps. |  | 10,985 |  |  | Ps. |  | 8,645 |  |  | Ps. |  | 26,506 |
Fly by Wings, S.A. de C.V. (Independent director) |  | Ps. |  | 38,259 |  |  | Ps. |  | 40,325 |  |  | Ps. |  | 27,428 |
Servicios empresariales de alta calidad, S.A. de C.V. (Shareholder) |  | Ps. |  | 35 |  |  | Ps. |  | 19 |  |  | Ps. |  | 30 |
Operadora de Alimentos y Malteadas, S.A.P.I. de C.V. (Independent Director) |  | Ps. | — |  |  | Ps. |  | 5,486 |  |  | Ps. |  | 32,853 |
Restaurantes SUSHI ITTO, S.A. de C.V. (Independent Director) |  | Ps. | — |  |  | Ps. |  | — |  |  | Ps. |  | 2,362 |
Beer Factory México, S.A. de C.V. (Independent Director) |  | Ps. | — |  |  | Ps. | — |  |  | Ps. |  | 2,970 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
Technical advisory: |  |  |  |  |  |  |  |  |  |  |  |
Ingeniería y Economía del Transporte, S.A. (Shareholder) |  | Ps. |  | — |  |  | Ps. |  | 14,620 |  |  | Ps. |  | 6,254 |
d. The total short term employee benefits paid to key management personnel or directors, for the years ended December 31, 2022, 2023 and 2024 were as follows:
|  | 2022 |  |  | 2023 |  |  | 2024 |
Management - short term |  | Ps. |  | 70,699 |  |  | Ps. |  | 89,974 |  |  | Ps. |  | 115,257 |
Independent directors (7) |  | Ps. |  | 7,856 |  |  | Ps. |  | 9,093 |  |  | Ps. |  | 11,815 |

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