XML 49 R20.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Balances and transactions with related parties: | 12 Months Ended
--- | ---
Dec. 31, 2023
Balances and transactions with related parties: |
Balances and transactions with related parties: | Note 14 - Balances and transactions with related parties: 14.1) Balances payable At December 31, 2022 and 2023, respectively, the balances payable to related parties shown in the consolidated statement of financial position are comprised as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2022 |  | 2023
Accounts payable and accumulated expenses (Note 9):(*) |  | ​ |  |  | ​ |
Inversiones y Técnicas Aeroportuarias, S. A. de C. V. |  | ​ |  |  | ​ |
(Shareholder/technical assistance) |  | Ps. | 169,696 |  | Ps. | 178,294
​ |  | Ps. | 169,696 |  | Ps. | 178,294
(*) | These are accounts with terms of less than one year under similar market conditions.
14.2) Transactions with related parties At December 31, 2021, 2022 and 2023, the transactions shown as follows were held with related parties, which were set at the same prices and conditions as those that would have been used in comparable operations by third parties. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2021 |  | 2022 |  | 2023
Commercial income: |  | ​ |  |  | ​ |  |  | ​ |
Autobuses de Oriente, S. A. de C. V. (Stockholder) |  | Ps. | 11,800 |  | Ps. | 15,899 | ​ | Ps. | 20,162
Autobuses Golfo Pacífico, S. A. de C. V. (Stockholder) |  | ​ | 6,468 |  | ​ | 7,616 | ​ | ​ | 8,306
Coordinados de México de Oriente, S. A. de C. V. (Stockholder) |  | ​ | 162 |  | ​ | 189 | ​ | ​ | 202
​ |  | ​ |  |  | ​ |  |  | ​ |
Expenses: |  | ​ |  |  | ​ |  |  | ​ |
Technical assistance (Note 14.4) |  | Ps. | (391,698) | ​ | Ps. | (643,891) | ​ | Ps. | (715,462)
​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Related parties: |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Administrative services |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Leasing |  | Ps. | (5,863) | ​ | Ps. | (4,610) | ​ | Ps. | (5,773)
Cleaning services |  | ​ | (12,307) | ​ | ​ | — | ​ | ​ | —
​ 14.3) Compensation of key personnel Key personnel include directors, members of the Steering Committee, and Committees. In the years ended on December 31, 2021, 2022 and 2023, the Company granted the following benefits to the key management personnel, the Board of Directors and the different Company Committees: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2021 |  | 2022 |  | 2023
Short term salaries and other benefits paid to key personnel(*) |  | Ps. | 122,271 | ​ | Ps. | 166,922 | ​ | Ps. | 171,595
Fees paid to the Board of Directors and Committees |  | ​ | 8,144 | ​ | ​ | 8,671 | ​ | ​ | 10,261
(*) In fiscal years 2021, 2022 and 2023, includes costs of Ps.15,706, Ps.77,419 and Ps.70,026 and Ps.66,083, Ps.64,795 and Ps.16,871, respectively, for key personnel of directors of Aerostar and Airplan. As of December 31, 2021, 2022 and 2023, there are no balances pending payment to key personnel. ​ 14.4) Technical assistance agreement With regard to the sale of series “BB” shares to ITA held in 1998, the Company signed a technical assistance agreement with ITA, whereby the latter company and its stockholders agreed to provide management and consulting services and transfer knowledge and experience in the industry and technology to the Company in exchange for compensation. The agreement is for an initial term of 15 years and renews automatically for subsequent five year periods, unless one of the parts issues the other a cancellation notice within a determined term prior to the programmed expiration date. The Company can only exercise its termination right through a resolution of the shareholders. ITA began to provide its services under said contract on April 19, 1999. In accordance with the contract, the Company agreed to pay an annual compensation equivalent to the higher of a fixed amount or 5% of the consolidated income of the Company before deducting the compensation for technical assistance and before the comprehensive financial result, IT, depreciation and amortization, determined in accordance with financial reporting standards applicable in Mexico. Beginning in 2003, the minimum fixed amount is of USD2 million (approximately Ps.33.8 million). The minimum fixed amount will increase annually by the inflation rate of the United States plus the added value tax over the amount of the payment. The Company entered into an amendment agreement for technical assistance and transfer of knowledge, which establishes that the compensation will be paid on a quarterly basis beginning in January 1, 2008, and that such payments are to be deducted from the annual compensation. At December 31, 2021, 2022 and 2023, the expenses for technical assistance amounted to Ps.391,698, Ps.643,891 and Ps.715,462, respectively which are recorded in the consolidated comprehensive income statement within the aeronautical and non-aeronautical service cost line. ITA also has the right to refund the expenses incurred during the provision of the services specified in the agreement. The ITA series “BB” shares were put in a trust in order to ensure compliance with the technical assistance agreement, among other things.

X
- Definition The entire disclosure for related parties. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2023-01-01 -Section Disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfRelatedPartyExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration