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NET INCOME FROM CONTRACTS WITH CUSTOMERS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Income from contract with customers [abstract] |
Schedule of income and expenses for commissions and fees |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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.
Schedule of incomes and cost for goods and services | 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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