XML 74 R56.htm IDEA: XBRL DOCUMENT
v3.21.1

OTHER LIABILITIES - NON CURRENT AND CURRENT (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Disclosure of other liabilities [Abstract] |
Schedule of other non-current liabilities |
|  | As of December 31,
|  | 2020 |  | 2019
(i) Other liabilities - Non current |  |  |  |
Post-employment benefits |  | 432,648 |  |  | 405,935 |
Other employee benefits |  | 52,647 |  |  | 44,496 |
Asset retirement obligation (note 18) (1) |  | 41,673 |  |  | 26,556 |
Other |  | 24,888 |  |  | 30,616 |
Other liabilities – Non-current |  | 551,856 |  |  | 507,603 |
(1) The asset in connection with this liability is included in Property, plant and equipment.
Schedule of other liabilities recognized in statement of financial position | The amounts recognized in the consolidated statement of financial position are determined as follows:
|  | Post-employment benefits
|  | As of December 31,
|  | 2020 |  | 2019
Present value of unfunded obligations |  | 432,648 |  |  | 405,935 |
Liability in the statement of financial position |  | 432,648 |  |  | 405,935 |
Changes in the liability recognized in the consolidated statement of financial position are as follows:
|  | Post-employment benefits
|  | As of December 31,
|  | 2020 |  | 2019
At the beginning of the year |  | 405,935 |  |  | 312,293 |
Transfers, new participants and funding of the plan |  | (2) |  |  | (6) |
Total expense |  | 36,093 |  |  | 39,086 |
Remeasurements |  | 36,907 |  |  | 67,601 |
Effect of changes in demographic assumptions |  | (545) |  |  | 674 |
Effect of changes in financial assumptions |  | 30,830 |  |  | 55,059 |
Effect of experience adjustments |  | 6,622 |  |  | 11,868 |
Translation differences |  | (21,722) |  |  | 12,228 |
Contributions paid |  | (24,563) |  |  | (25,267) |
At the end of the year |  | 432,648 |  |  | 405,935 |
Schedule of amounts recognized in income statement | The amounts recognized in the consolidated income statement are as follows:
|  | Post-employment benefits
|  | Year ended December 31,
|  | 2020 |  | 2019
Current service cost |  | 9,954 |  |  | 11,776 |
Interest cost |  | 26,139 |  |  | 27,310 |
Total included in labor costs |  | 36,093 |  |  | 39,086 |
Schedule of principal actuarial assumptions | The principal actuarial assumptions used were as follows:
|  | Year ended December 31,
Mexico |  | 2020 |  | 2019
Discount rate |  | 6.50% |  | 7.25%
Compensation growth rate |  | 6.00% - 7.00% |  | 6.00% - 7.00%
|  | Year ended December 31,
Argentina |  | 2020 |  | 2019
Discount rate |  | 6.00% - 7.00% |  | 6.00% - 7.00%
Compensation growth rate |  | 2.00% - 3.00% |  | 2.00% - 3.00%
Schedule of sensitivity of the defined benefit obligation to changes in the weighted principal assumptions | The sensitivity of the defined benefit obligation to changes in the weighted principal assumptions is as follows:
|  | Impact on defined benefit obligation
|  | Change in assumption |  | Increase in assumption |  | Decrease in assumption
Discount rate |  | 1.00 | % |  | -10.0 | % |  | 12.3 | %
Compensation growth rate |  | 1.00 | % |  | 2.6 | % |  | -1.8 | %
Pension growth rate |  | 1.00 | % |  | -1.2 | % |  | 1.4 | %
Life expectancy |  | 1 year |  | -1.3 | % |  | 1.6 | %
Schedule of other current liabilities |
|  | As of December 31,
|  | 2020 |  | 2019
(ii) Other liabilities - Current |  |  |  |
Payroll and social security payable |  | 113,117 |  |  | 107,999 |
VAT liabilities |  | 70,226 |  |  | 58,799 |
Other tax liabilities |  | 41,738 |  |  | 38,153 |
Termination benefits |  | 400 |  |  | 493 |
Related Parties (Note 25) |  | 2,004 |  |  | 2,074 |
Asset retirement obligation (Note 18) |  | 4,515 |  |  | 8,502 |
Others |  | 17,836 |  |  | 24,914 |
Other liabilities – Current |  | 249,836 |  |  | 240,934 |

X
- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 138 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_138&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_140_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_145&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Defined Benefit Plan Expense Recognized In Profit Or Loss Explanatory [Table Text Block] + References No definition available. + Details
Name: | tx_DisclosureOfDefinedBenefitPlanExpenseRecognizedInProfitOrLossExplanatoryTableTextBlock
Namespace Prefix: | tx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of other liabilities [Abstract] + References No definition available. + Details
Name: | tx_DisclosureofotherliabilitiesAbstract
Namespace Prefix: | tx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of other current liabilities [Table Text Block] + References No definition available. + Details
Name: | tx_ScheduleofothercurrentliabilitiesTableTextBlock
Namespace Prefix: | tx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of other non-current liabilities [Table Text Block] + References No definition available. + Details
Name: | tx_ScheduleofothernoncurrentliabilitiesTableTextBlock
Namespace Prefix: | tx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration