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OTHER LIABILITIES - NON CURRENT AND CURRENT (Tables)
 12 Months Ended
Dec. 31, 2021
Disclosure of other liabilities [Abstract]  
Schedule of other non-current liabilities
As of December 31,
20212020
(i) Other liabilities - Non current
Post-employment benefits390,942 432,648 
Other employee benefits74,787 52,647 
Asset retirement obligation (note 18) (1)32,098 41,673 
Other9,059 24,888 
Other liabilities – Non-current506,886 551,856 
(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,
20212020
Present value of unfunded obligations390,942 432,648 
Liability in the statement of financial position390,942 432,648 
Changes in the liability recognized in the consolidated statement of financial position are as follows:
Post-employment benefits
As of December 31,
20212020
At the beginning of the year432,648 405,935 
Transfers, new participants and funding of the plan1,255 (2)
Total expense43,287 36,093 
Remeasurements(46,777)36,907 
Effect of changes in demographic assumptions710 (545)
Effect of changes in financial assumptions(82,243)30,830 
Effect of experience adjustments34,756 6,622 
Translation differences(11,720)(21,722)
Contributions paid(27,751)(24,563)
At the end of the year390,942 432,648 
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,
20212020
Current service cost13,624 9,954 
Interest cost29,663 26,139 
Total included in labor costs43,287 36,093 
Schedule of principal actuarial assumptions
The principal actuarial assumptions used were as follows:
Year ended December 31,
Mexico20212020
Discount rate8.00%6.50%
Compensation growth rate
6.00% - 7.00%
6.00% - 7.00%
Year ended December 31,
Argentina20212020
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 %-8.8 %10.5 %
Compensation growth rate1.00 %2.5 %-1.9 %
Pension growth rate1.00 %-1.1 %1.3 %
Life expectancy1 year-2.6 %2.7 %
Schedule of other current liabilities
As of December 31,
20212020
(ii) Other liabilities - Current
Payroll and social security payable161,303 113,117 
VAT liabilities107,453 70,226 
Other tax liabilities53,378 41,738 
Termination benefits787 400 
Related Parties (Note 25)28 2,004 
Asset retirement obligation (Note 18)3,610 4,515 
Others18,564 17,836 
Other liabilities – Current345,123 249,836