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Stockholders' equity: | 12 Months Ended
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Dec. 31, 2020
Stockholders' equity: |
Stockholders' equity: | Note 12 - Stockholders’ equity: At December 31, 2019 and 2020, the minimum fixed capital with no withdrawal rights is of Ps.1,000 and the variable portion is of Ps.7,766,276, (nominal figure) comprised of 300,000,000 common, nominative Class I shares no par value, wholly subscribed and paid in. The variable portion of capital stock is comprised of Class II common, nominative shares. At December 31, 2019 and 2020 no Class II shares have been issued. Both classes of shares will have the characteristics determined at the Shareholders’ meeting where issuance is approved and they are integrated as shown as follows:
|  |  |  |  |  |  |  | Capital stock as of
|  | Total shares |  | December 31,
Description |  | 2019 |  | 2020 |  | 2019 |  | 2020
“B” Series |  |  | 277,050,000 |  |  | 277,050,000 |  | Ps. | 7,173,079 |  | Ps. | 7,173,079
“BB” Series |  |  | 22,950,000 |  |  | 22,950,000 |  |  | 594,197 |  |  | 594,197
Total |  |  | 300,000,000 |  |  | 300,000,000 |  | Ps. | 7,767,276 |  | Ps. | 7,767,276
All ordinary shares confer the same rights and obligations on the holders of each series of shares. Series BB shares have voting shares and other rights, such as the right to elect two members of the Board of Directors, and Series B shareholders are entitled to appoint the remaining members of the Board of Directors. Series BB may not represent more than 15% of the Company’s capital stock. Legal reserve The Company is legally required to allocate at least 5% of its unconsolidated annual net income to a legal reserve fund. This allocation must continue until the reserve is equal to 20% of the issued and outstanding capital stock of the Company. Mexican corporations may only pay dividends on retained earnings after the reserve fund for the year has been set up. Reserve for acquisition of shares The reserve for acquisition of shares represents the reservation authorized by the stockholders for the Company to purchase its own shares subject to certain criteria set forth in the bylaws and the Securities Market Law. At December 31, 2019 and 2020, the reserve for repurchase of shares totals Ps.11,554,572. Dividends At the April 26, 2018 General Ordinary Stockholders’ meeting, the Company’s stockholders agreed to pay net dividends of Ps.2,034,000 (nominal), which don’t gave rise to IT because the dividends were paid from the CUFIN. At the April 24, 2019 General Ordinary Stockholders’ meeting, the Company’s stockholders agreed to pay net dividends of Ps.3,000,000 (nominal), which don’t gave rise to IT because the dividends were paid from the CUFIN. At the Ordinary General Stockholders' Meeting held on April 23, 2020, the Company’s Stockholders agreed to delegate the power to decree and pay an ordinary dividend for Ps.2,463,000 (nominal) to the Administrative Board, which will not accrue Income Tax as they arise from the CUFIN (Net Tax Income Account). In case of approval, the dividend would be paid in accordance with the decree of the Board as from May 11, 2021. At December 31, 2020 and at the date of these Financial Statements, the Board of Directors has neither decreed nor paid these dividends. Dividends are tax free if paid from the CUFIN. Dividends paid in excess of the CUFIN balances are subject to tax equivalent to 42.86%. Tax due is payable by the Company and may be credited against income tax for the year or income tax for the two immediately following fiscal years. Dividends paid from previously taxed earnings are not subject to tax withholding or payment. Dividends paid that come from profits previously taxed by the ISR will not be subject to any withholding or additional tax payment. The Income Tax Law (LISR or ITL) establishes the obligation to maintain the CUFIN with the profits generated until December 31, 2013 and start another CUFIN with the profits generated as of January 1, 2014. At December 31, 2019 and 2020, the companies CUFIN lump sum is Ps.12,900,414 and Ps.14,759,918, respectively, whereas the combined contribution capital account amounts Ps.42,825,290 and Ps.45,258,134, respectively. In the event of a capital reduction, any excess of stockholders’ equity over paid-in capital contribution account balances is accorded the same tax treatment as dividends, in accordance with the procedures provided for in the Income Tax Law. Retained earnings Substantially, all consolidated Company earnings were generated by its subsidiaries. Retained earnings can be distributed to the Company’s shareholders to the extent that the subsidiaries have distributed earnings to the Company.

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