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OTHER LIABILITIES - NON CURRENT AND CURRENT (Tables)
 12 Months Ended
Dec. 31, 2022
Disclosure of other liabilities [Abstract]  
Schedule of other non-current liabilities
As of December 31,
20222021
(i) Other liabilities - Non current
Post-employment benefits405,018 390,942 
Other employee benefits84,028 74,787 
Asset retirement obligation (note 18) (1)38,104 32,098 
Other11,064 9,059 
Other liabilities – Non-current538,214 506,886 
(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,
20222021
Present value of unfunded obligations405,018 390,942 
Liability in the statement of financial position405,018 390,942 
Changes in the liability recognized in the consolidated statement of financial position are as follows:
Post-employment benefits
As of December 31,
20222021
At the beginning of the year390,942 432,648 
Transfers, new participants and funding of the plan(508)1,255 
Total expense46,381 43,287 
Remeasurements(24,567)(46,777)
Effect of changes in demographic assumptions3,990 710 
Effect of changes in financial assumptions(36,927)(82,243)
Effect of experience adjustments8,370 34,756 
Translation differences21,088 (11,720)
Contributions paid(28,318)(27,751)
At the end of the year405,018 390,942 
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,
20222021
Current service cost13,721 13,624 
Interest cost32,660 29,663 
Total included in labor costs46,381 43,287 
Schedule of principal actuarial assumptions
The principal actuarial assumptions used were as follows:
Year ended December 31,
Mexico20222021
Discount rate9.00%8.00%
Compensation growth rate
6.00% - 7.00%
6.00% - 7.00%
Year ended December 31,
Argentina20222021
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 %-8.1 %9.5 %
Compensation growth rate1.00 %3.3 %-2.8 %
Pension growth rate1.00 %-1.0 %1.1 %
Life expectancy1 year-2.3 %2.4 %
Schedule of other current liabilities
As of December 31,
20222021
(ii) Other liabilities - Current
Payroll and social security payable150,378 161,303 
VAT liabilities113,842 107,453 
Other tax liabilities55,622 53,378 
Termination benefits761 787 
Related Parties (Note 25)515 28 
Asset retirement obligation (Note 18)3,303 3,610 
Others20,422 18,564 
Other liabilities – Current344,843 345,123