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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,
20202019
(i) Other liabilities - Non current
Post-employment benefits432,648 405,935 
Other employee benefits52,647 44,496 
Asset retirement obligation (note 18) (1)41,673 26,556 
Other24,888 30,616 
Other liabilities – Non-current551,856 507,603 
(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,
20202019
Present value of unfunded obligations432,648 405,935 
Liability in the statement of financial position432,648 405,935 
Changes in the liability recognized in the consolidated statement of financial position are as follows:
Post-employment benefits
As of December 31,
20202019
At the beginning of the year405,935 312,293 
Transfers, new participants and funding of the plan(2)(6)
Total expense36,093 39,086 
Remeasurements36,907 67,601 
Effect of changes in demographic assumptions(545)674 
Effect of changes in financial assumptions30,830 55,059 
Effect of experience adjustments6,622 11,868 
Translation differences(21,722)12,228 
Contributions paid(24,563)(25,267)
At the end of the year432,648 405,935 
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,
20202019
Current service cost9,954 11,776 
Interest cost26,139 27,310 
Total included in labor costs36,093 39,086 
Schedule of principal actuarial assumptions
The principal actuarial assumptions used were as follows:
Year ended December 31,
Mexico20202019
Discount rate6.50%7.25%
Compensation growth rate
6.00% - 7.00%
6.00% - 7.00%
Year ended December 31,
Argentina20202019
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 assumptionIncrease in assumptionDecrease in assumption
Discount rate1.00 %-10.0 %12.3 %
Compensation growth rate1.00 %2.6 %-1.8 %
Pension growth rate1.00 %-1.2 %1.4 %
Life expectancy1 year-1.3 %1.6 %
Schedule of other current liabilities
As of December 31,
20202019
(ii) Other liabilities - Current
Payroll and social security payable113,117 107,999 
VAT liabilities70,226 58,799 
Other tax liabilities41,738 38,153 
Termination benefits400 493 
Related Parties (Note 25)2,004 2,074 
Asset retirement obligation (Note 18)4,515 8,502 
Others17,836 24,914 
Other liabilities – Current249,836 240,934