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NON-CURRENT ASSETS HELD FOR SALE (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of noncurrent assets held-for-sale [abstract]

Schedule of the movement of non-current assets held for sale

The movement of the non-current assets held for sale during the years ended December 31, 2024, 2023 and 2022 is as follows:

​

​	​	​	​	​	​	​	​	​	​
​	​	December 31, 2024		​	December 31, 2023		​	December 31, 2022
Balance at the beginning of the year		Ps.	101,184		Ps.	92,830		Ps.	208,426
Additions	​	​	102,486	​	​	72,466	​	​	74,812
Assets sold, net (1)	​	​	(53,838)	​	​	(118,808)	​	​	(51,863)
Increase / decrease due to changes in fair value	​	​	(4,662)	​	​	(268)	​	​	(76)
Reclassifications (2)	​	​	(44,457)	​	​	62,058	​	​	(88,609)
Effect of movements in exchange rates	​	​	4,501	​	​	(7,094)	​	​	13,960
Loss of control in subsidiary (3)	​	​	—	​	​	—	​	​	(72,014)
Discontinued operation (3)(4)	​	​	—	​	​	—	​	​	8,194
Balance at year end	​	Ps.	105,214	​	Ps.	101,184	​	Ps.	92,830

(1) From the leaseback operation with the NEXUS Real Estate Capital Funds includes withdrawals for December 31, 2024 by Ps. (17,825) December 31, 2023 by Ps. (79,546) and for December 31, 2022 by Ps. (15,179).

(2) Includes for December 31, 2024 reclassifications: i) to investment properties by Ps. (22,370); ii) to other assets by Ps. (27,868); from intangible assets in concession arrangements by Ps. 6,974 and iii) to Properties, plant and equipment for Ps. (1,193), to December 31, 2023 reclassifications to i) to investment properties by Ps. (95,593) ii) from other assets by Ps. 25,654 and iii) from Properties, plant and equipment for Ps. 131,997 for December 31, 2022 reclassifications to i) to investment properties by Ps. (31,184) ii) to other assets by Ps. (62,943) and iii) from Properties, plant and equipment for Ps. 5,536.

(3) See note 1.1 “Discontinued operations of BAC Holding”

(4) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022

Schedule of the detail of non-current assets held for sale

The following is the detail of the non-current assets held for sale:

​

​	​	​	​	​	​	​
​	​	December 31, 2024		​	December 31, 2023
Foreclosed assets	​	​	​	​	​	​
Vehicles	​	Ps.	8,144	​	Ps.	3,421
Other movable property		​	1,093		​	—
Residential real estate	​	​	24,361	​	​	15,070
Other real estate	​	​	40,930	​	​	35,024
​	​	Ps.	74,528	​	Ps.	53,515
Assets received from leasing agreements	​	​	​	​	​	​
Vehicles	​	​	—	​	​	559
Real estate	​	​	3,666	​	​	10,373
​	​	Ps.	3,666	​	Ps.	10,932
Other non-current assets held for sale	​	​	​	​	​	​
Land	​	Ps.	5,158	​	Ps.	15,534
Real estate	​	​	14,889	​	​	20,925
Other	​	​	6,973	​	​	278
​	​	Ps.	27,020	​	Ps.	36,737
Total non-current assets held for sale		Ps.	105,214		Ps.	101,184

​

Schedule of the detail of associated liabilities to assets held for sale

The following is the detail of the associated liabilities to assets held for sale:

​

​	​	​	​	​	​	​
​	​	December 31, 2024		​	December 31, 2023
Other accounts payable		Ps.	3,544		Ps.	4,338
Provisions	​	​	—	​	​	532
Total		Ps.	3,544		Ps.	4,870

​

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