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EMPLOYEE BENEFITS (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of defined benefit plans [abstract] |
Schedule of balance of liabilities for employee benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
Short term |  | Ps. | 441,644 | ​ | Ps. | 385,296
Post-employment |  | ​ | 405,240 | ​ | ​ | 380,207
Long term |  | ​ | 180,545 | ​ | ​ | 159,329
Total | ​ | Ps. | 1,027,429 | ​ | Ps. | 924,832
​ | ​ | ​ | ​ | ​ | ​ | ​
Plan Asset | ​ | Ps. | (24,126) | ​ | Ps. | (17,024)
Net employee benefits |  | Ps. | 1,003,303 | ​ | Ps. | 907,808
Schedule of post-employment benefit expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
Defined contribution plan | ​ | Ps. | 116,145 | ​ | Ps. | 108,059
Defined benefit plan | ​ | ​ | 42,907 | ​ | ​ | 44,426
Total | ​ | Ps. | 159,052 | ​ | Ps. | 152,485
Schedule of post-employment and long-term benefits movements |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Post-employment benefits | ​ | Long-term benefits
​ | ​ | December 31, 2024 | ​ | December 31, 2023 | ​ | December 31, 2022 | ​ | December 31, 2024 | ​ | December 31, 2023 | ​ | December 31, 2022
Balance at the beginning of the year |  | Ps. | 380,207 |  | Ps. | 349,587 |  | Ps. | 522,196 |  | Ps. | 159,329 |  | Ps. | 133,085 |  | Ps. | 134,831
Service costs |  | ​ | 2,985 | ​ | ​ | 2,690 | ​ | ​ | 3,845 | ​ | ​ | 15,905 |  | ​ | 14,765 |  | ​ | 14,815
Interests cost |  | ​ | 39,923 | ​ | ​ | 41,736 | ​ | ​ | 30,778 | ​ | ​ | 15,439 |  | ​ | 16,699 |  | ​ | 8,949
Past Service Costs |  | ​ | — | ​ | ​ | (2,079) | ​ | ​ | — | ​ | ​ | 4,795 |  | ​ | 10,063 |  | ​ | —
​ |  | Ps. | 423,115 | ​ | Ps. | 391,934 | ​ | Ps. | 556,819 | ​ | Ps. | 195,468 |  | Ps. | 174,612 |  | Ps. | 158,595
Actuarial Loss (Gain) arising from changes in demographic assumptions |  | ​ | 95 | ​ | ​ | (753) | ​ | ​ | — | ​ | ​ | 1,010 |  | ​ | (7,342) |  | ​ | —
Actuarial Loss (Gain) arising from changes in financial assumptions |  | ​ | 2,309 | ​ | ​ | 26,832 | ​ | ​ | (69,967) | ​ | ​ | 2,036 |  | ​ | 473 |  | ​ | (14,149)
Actuarial Loss arising from changes in the experience | ​ | ​ | 40,293 | ​ | ​ | 27,472 | ​ | ​ | 2,167 | ​ | ​ | 9,812 | ​ | ​ | 17,313 | ​ | ​ | 10,456
​ |  | Ps. | 42,697 | ​ | Ps. | 53,551 | ​ | Ps. | (67,800) | ​ | Ps. | 12,858 |  | Ps. | 10,444 |  | Ps. | (3,693)
Payments to employees | ​ | ​ | (63,202) | ​ | ​ | (61,589) | ​ | ​ | (51,306) | ​ | ​ | (27,781) | ​ | ​ | (25,727) | ​ | ​ | (21,817)
Liquidation of entities | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (432) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Loss of control in subsidiary (1) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (98,024) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Discontinued operations (1) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 6,251 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Effect of movements in exchange rates |  | ​ | 2,630 | ​ | ​ | (3,689) | ​ | ​ | 4,079 | ​ | ​ | — |  | ​ | — |  | ​ | —
Liability balance at the end of the year |  | Ps. | 405,240 |  | Ps. | 380,207 |  | Ps. | 349,587 |  | Ps. | 180,545 |  | Ps. | 159,329 |  | Ps. | 133,085
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Plan Assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance at the beginning of the year plan assets | ​ | Ps. | (17,024) | ​ | Ps. | (18,176) | ​ | Ps. | (46,840) | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | —
Interests income | ​ | ​ | (1,052) | ​ | ​ | (794) | ​ | ​ | (427) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Remeasurements on plan assets | ​ | ​ | (3,385) | ​ | ​ | (1,788) | ​ | ​ | 5,885 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Loss of control in subsidiary (1) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 27,269 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Effect of movements in exchange rates | ​ | ​ | (2,665) | ​ | ​ | 3,734 | ​ | ​ | (4,063) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Balance at the end of the year plan assets | ​ | Ps. | (24,126) | ​ | Ps. | (17,024) | ​ | Ps. | (18,176) | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | —
Net Balance at the end of the year |  | Ps. | 381,114 |  | Ps. | 363,183 |  | Ps. | 331,411 |  | Ps. | 180,545 |  | Ps. | 159,329 |  | Ps. | 133,085
(1) See note 1.1., "Discontinued operation of BAC Holding".
Schedule of assumptions used to calculate the obligation projected for different post-employment benefits employees | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Post-employment benefits * | ​ | December 31, 2024 | ​ | ​ | December 31, 2023 |
Discount interest rate |  | 9.95 | % | ​ | 11.34 | %
Inflation rate |  | 2.95 | % | ​ | 2.96 | %
Salary growth rate |  | 3.73 | % | ​ | 3.80 | %
Pension growth rate |  | 3.00 | % | ​ | 3.00 | %
* Entities in Colombia and subsidiaries abroad participate. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Long-term benefits * | ​ | December 31, 2024 | ​ | ​ | December 31, 2023 |
Discount interest rate |  | 9.95 | % | ​ | 11.40 | %
Inflation rate |  | 3.00 | % | ​ | 3.00 | %
Salary growth rate |  | 4.27 | % | ​ | 4.27 | %
* Only entities from Colombia participate. ​
Schedule of sensitivity analysis for post-employment and long-term benefits liabilities due to defined benefits plans to different actuarial and financial variables | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | -0.50 basic points | ​ | +0.50 basic points
At December 31, 2024 | ​ | Post-employment benefits | ​ | Long-term benefits | ​ | Post-employment benefits | ​ | Long-term benefits
Discount interest rate |  | Ps. | 12,270 |  | Ps. | 3,815 | ​ | Ps. | (11,583) | ​ | Ps. | (3,642)
Salaries growth rate |  | ​ | (2,568) | ​ | ​ | (4,483) | ​ | ​ | 2,693 | ​ | ​ | 4,759
Retirement growth rate |  | ​ | (11,323) | ​ | ​ | N/A | ​ | ​ | 11,923 | ​ | ​ | N/A
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | -0.50 basic points | ​ | +0.50 basic points
At December 31, 2023 | ​ | Post-employment benefits | ​ | Long-term benefits | ​ | Post-employment benefits | ​ | Long-term benefits
Discount interest rate | ​ | Ps. | 10,764 |  | Ps. | 3,050 | ​ | Ps. | (10,227) | ​ | Ps. | (2,919)
Salaries growth rate |  | ​ | (1,756) | ​ | ​ | (3,819) | ​ | ​ | 2,353 | ​ | ​ | 3,589
Retirement growth rate |  | ​ | (10,443) | ​ | ​ | N/A | ​ | ​ | 10,979 | ​ | ​ | N/A
​
Schedule of future benefit payments projected, reflecting services | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Payments for post- | ​ | Payments for long-
Year | ​ | employment | ​ | term benefits
2025 |  | Ps. | 61,487 |  | Ps. | 32,940
2026 |  | ​ | 56,004 |  | ​ | 25,538
2027 |  | ​ | 52,583 |  | ​ | 26,331
2028 |  | ​ | 51,751 |  | ​ | 24,272
2029 |  | ​ | 48,748 |  | ​ | 23,559
Years 2030 - 2034 |  | ​ | 217,674 |  | ​ | 87,138
Total | ​ | Ps. | 488,247 | ​ | Ps. | 219,778

X
- Definition Tabular disclosure of pension and other postretirement benefit arrangements with individual employees, which are generally based on employment contracts between the entity and one or more selected officers or key employees, and which contain a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. + References No definition available. + Details
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- Definition The disclosure of defined benefits plans explanatory + References No definition available. + Details
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- Definition Disclosure of detailed information about variables used to calculate obligations. + References No definition available. + Details
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- Definition The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 147 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_147_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_140_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_145&doctype=Standard -URIDate 2024-03-27 + Details
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