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Retirement employee benefits (Tables)
12 Months Ended
Dec. 31, 2024
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, 2022, 2023 and 2024 is as follows:

 

 

 

2022

 

 

2023

 

 

2024

 

Present value of defined benefit obligations

 

Ps.

 

216,908

 

 

Ps.

 

280,423

 

 

Ps.

 

353,509

 

Summary of Movements in Present Value of Defined Obligation

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

 

 

 

2022

 

 

2023

 

 

2024

 

Opening defined benefit obligation

 

Ps.

 

193,126

 

 

Ps.

 

216,908

 

 

Ps.

 

280,423

 

Service cost recognized in net income

 

 

 

35,530

 

 

 

 

51,452

 

 

 

 

68,020

 

New measurement losses / (gains):

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

(8,802

)

 

 

 

15,932

 

 

 

 

(10,201

)

Benefits paid

 

 

 

(2,946

)

 

 

 

(3,869

)

 

 

 

15,267

 

Ending defined benefit obligation

 

Ps.

 

216,908

 

 

Ps.

 

280,423

 

 

Ps.

 

353,509

 

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, 2022, 2023 and 2024 that were recognized in the consolidated statements of profit or loss and other comprehensive income:

 

 

 

2022

 

 

2023

 

 

2024

 

Current service labor cost

 

Ps.

 

20,213

 

 

Ps.

 

22,352

 

 

Ps.

 

36,997

 

Interest cost

 

 

 

15,999

 

 

 

 

30,273

 

 

 

 

30,834

 

Actuarial (gains) losses

 

 

 

(682

)

 

 

 

(1,173

)

 

 

 

189

 

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

 

 

 

35,530

 

 

 

 

51,452

 

 

 

 

68,020

 

Benefits paid

 

 

 

(2,946

)

 

 

 

(3,869

)

 

 

 

15,267

 

Measurement of net defined benefit liability:

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

(8,802

)

 

 

 

15,932

 

 

 

 

(10,201

)

Total recognized as employee benefit cost

 

Ps.

 

23,782

 

 

Ps.

 

63,515

 

 

Ps.

 

73,086

 

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:

 

 

 

2022

 

2023

 

2024

Discount of the projected benefit obligation at present value

 

10.2%

 

9.7%

 

10.7%

Salary increase

 

6.0%

 

5.3%

 

6.2%

Remaining labor life

 

15.7 years

 

15.9 years

 

16.4 years

Inflation

 

5.8%

 

3.80%

 

4.2%