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NET INCOME FROM CONTRACTS WITH CUSTOMERS | 12 Months Ended
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Dec. 31, 2023
Income from contract with customers [abstract] |
NET INCOME FROM CONTRACTS WITH CUSTOMERS | NOTE 28 – NET INCOME FROM CONTRACTS WITH CUSTOMERS Below is the detail of the income and expenses for commissions and fees of the continuing operations for the years ended as of December 31, 2023, 2022 and 2021:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31, | ​ | December 31,
Income from commissions and fees | ​ | 2023 | ​ | 2022 | ​ | 2021 (1)
Banking service fees | ​ | Ps. | 1,663,340 | ​ | Ps. | 1,533,322 | ​ | Ps. | 1,364,835
Debit and credit card fees | ​ |  | 1,009,472 | ​ |  | 836,046 | ​ |  | 671,131
Pension and severance fund management | ​ |  | 978,504 | ​ |  | 885,420 | ​ |  | 1,199,068
Trust activities and portfolio management services | ​ |  | 463,194 | ​ |  | 353,285 | ​ |  | 336,637
Bonded warehouse services | ​ |  | 188,191 | ​ |  | 187,237 | ​ |  | 169,386
Commissions on transfers, checks and checkbooks | ​ |  | 22,941 | ​ |  | 25,181 | ​ |  | 25,187
Office network services | ​ |  | 21,638 | ​ |  | 24,935 | ​ |  | 18,914
Other commissions and fees | ​ |  | 9,056 | ​ |  | 29,013 | ​ |  | 10,771
Total income from commissions and fees | ​ | Ps. | 4,356,336 | ​ | Ps. | 3,874,439 | ​ | Ps. | 3,795,929
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31, | ​ | December 31,
Expenses from commissions and fees | ​ | 2023 | ​ | 2022 | ​ | 2021 (1)
Banking services | ​ | Ps. | (617,524) | ​ | Ps. | (473,595) | ​ | Ps. | (371,380)
Sales and services commissions | ​ |  | (250,460) | ​ |  | (340,918) | ​ |  | (227,510)
Fees paid to pension funds sales force | ​ |  | (70,335) | ​ |  | (97,470) | ​ |  | (87,499)
Information processing services of operators | ​ |  | (29,905) | ​ |  | (24,320) | ​ |  | (22,940)
Offices network services | ​ |  | (20,147) | ​ |  | (16,993) | ​ |  | (11,158)
Other | ​ |  | (15,442) | ​ |  | (17,380) | ​ |  | (11,255)
Total expenses from commissions and fees | ​ | Ps. | (1,003,813) | ​ | Ps. | (970,676) | ​ | Ps. | (731,742)
Net income from commissions and fees | ​ | Ps. | 3,352,523 | ​ | Ps. | 2,903,763 | ​ | Ps. | 3,064,187
(1) Comparative information has been re-presented due to a discontinued operation disclosed in Note 1.1. ​ Below is the detail of the income and cost from goods and services for the years ended as of December 31, 2023, 2022 and 2021: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ |  | December 31, |  | December 31, |  | December 31,
Income from sales of goods and services | ​ | 2023 | ​ | 2022 | ​ | 2021
Energy and Gas |  | Ps. | 6,158,616 |  | Ps. | 5,718,808 |  | Ps. | 4,874,278
Infrastructure | ​ | ​ | 3,954,197 | ​ | ​ | 5,330,193 | ​ | ​ | 4,662,912
Hotels | ​ | ​ | 598,895 | ​ | ​ | 532,337 | ​ | ​ | 285,692
Agribusiness | ​ | ​ | 296,804 | ​ | ​ | 340,984 | ​ | ​ | 218,511
Other services | ​ | ​ | 215,044 | ​ | ​ | 219,005 | ​ | ​ | 409,521
Total income from sales of goods and services (*) |  | Ps. | 11,223,556 |  | Ps. | 12,141,327 |  | Ps. | 10,450,914
(*) See note 31.6, to see income by country. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31, |  | December 31,
Costs and expenses of sales goods and services | ​ | 2023 | ​ | 2022 | ​ | 2021
Cost of sales from companies from non-financial sector |  | Ps. | (5,799,721) |  | Ps. | (5,575,912) |  | Ps. | (5,594,615)
Allowance for impairment of loans and receivables |  |  | (51,035) |  | ​ | (59,073) |  |  | (51,064)
General and administrative expenses |  |  | (989,313) |  | ​ | (843,125) |  |  | (647,425)
Personnel expenses |  |  | (607,894) |  | ​ | (609,050) |  |  | (558,561)
Amortization of intangible assets |  |  | (353,305) |  | ​ | (305,488) |  |  | (263,755)
Depreciation of tangible assets |  |  | (90,344) |  | ​ | (103,972) |  |  | (117,246)
Depreciation of right of use assets | ​ | ​ | (37,031) | ​ | ​ | (35,294) | ​ | ​ | (34,374)
Employee bonuses |  |  | (14,376) |  | ​ | (11,569) |  |  | (38,766)
Commissions and fees expenses |  |  | (39,466) |  | ​ | (34,646) |  |  | (27,886)
Donations expenses |  |  | (19,858) |  | ​ | (16,739) |  |  | (16,178)
Labor severances |  |  | (3,254) |  | ​ | (1,363) |  |  | (2,109)
Total costs and expenses of sales goods and services |  | Ps. | (8,005,597) |  | Ps. | (7,596,231) |  | Ps. | (7,351,979)
Gross profit from sales of goods and services |  | Ps. | 3,217,959 |  | Ps. | 4,545,096 |  | Ps. | 3,098,935
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