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OTHER ACCOUNTS RECEIVABLE, NET

12 Months Ended

Dec. 31, 2024

Disclosure of other accounts receivables [abstract]

OTHER ACCOUNTS RECEIVABLE, NET

NOTE 12 – OTHER ACCOUNTS RECEIVABLE, NET

Balances of other accounts receivable, net of impairment losses, comprise the following as of December 31, 2024 and 2023:

​

​	​	​	​	​	​	​	​	​
​	​	​	​	December 31,		​	December 31,
​	​	Note	​	2024		​	2023
​	​	​	​	​	​	​	​	​
Assets in concession contract		12.1		Ps.	19,269,344		Ps.	17,821,214
Other accounts receivable		12.2	​	​	9,051,029	​	​	8,181,675
Total other accounts receivable		​		​	28,320,373		​	26,002,889
Impairment allowance concession contract assets	​	4.1.5	​	​	(9,103)	​	​	(8,394)
Loss allowance other accounts receivable		​	​	​	(352,868)	​	​	(377,270)
Total other accounts receivable, net		​		Ps.	27,958,402		Ps.	25,617,225

​

12.1 Financial assets in concession arrangements

The following table provides information about assets from contracts with customers as of December 31, 2024 and 2023:

​

​	​	​	​	​	​	​
Concession contract assets	​	December 31, 2024		​	December 31, 2023
​	​	​	​	​	​	​
Financial assets in concession arrangements rights at fair value (1)		Ps.	4,181,835		Ps.	3,830,916
Financial assets in concession arrangements rights at amortized cost (1)	​	​	15,087,509	​	​	13,990,298
Gross balance of concession contract	​	Ps.	19,269,344	​	Ps.	17,821,214
Loss allowance concession contract (2)	​	​	(9,103)	​	​	(8,394)
Total concession contract assets		Ps.	19,260,241		Ps.	17,812,820

(1) See note 16 details regarding concession arrangements rights.

(2) See reconciliations simplified approach and general approach loss allowance on note 4.1.5.

​

12.2 Other accounts receivable

The detailed information of other accounts receivable measured at amortized cost, as of December 31, 2024 and 2023 is as follows:

​

​	​	​	​	​	​	​
Other accounts receivable	​	December 31, 2024		​	December 31, 2023
Debtors	​	Ps.	2,135,285	​	Ps.	1,889,732
Accounts receivable for goods and services sales in Non-financial sector companies	​	​	1,893,203	​	​	1,469,899
Credit card compensations and network compensation	​	​	1,101,495	​	​	1,348,140
Government	​	​	875,473	​	​	579,701
Payment in advance	​	​	871,648	​	​	760,877
Conditional contributions	​	​	684,801	​	​	712,135
Taxes	​	​	51,592	​	​	35,667
Others	​	​	1,437,532	​	​	1,385,524
Gross balance of other accounts receivable	​	Ps.	9,051,029	​	Ps.	8,181,675
Loss allowance other accounts receivable	​	​	(352,868)	​	​	(377,270)
Other accounts receivable, net	​	Ps.	8,698,161	​	Ps.	7,804,405

​

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- References

No definition available.

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- Definition

The disclosure of trade and other receivables. [Refer: Trade and other receivables]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2024-03-27

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