Energy and Gas

Infrastructure

At fair value

At amortized cost

Total

At amortized cost

Total

Balance as of January 1, 2022

Ps.

3,228,480

Ps.

—

Ps.

3,228,480

Ps.

9,853,052

Ps.

13,081,532

Additions or new concession arrangements

—

4,575

1,690,450

1,695,025

Collections during the year

—

(732,647)

(732,647)

Adjustment to fair value

278,751

—

278,751

—

278,751

Accrued interest

—

1,831,326

1,831,326

Impairment expense

—

(1,220)

(1,220)

Effect of movements in exchange rates

—

249

—

249

Balance as of December 31, 2022

Ps.

3,507,231

Ps.

4,824

Ps.

3,512,055

Ps.

12,640,961

Ps.

16,153,016

Additions or new concession arrangements ⁽¹⁾

—

118,109

877,884

995,993

Collections during the year

—

(1,144,396)

(1,144,396)

Adjustment to fair value

323,685

—

323,685

—

323,685

Accrued interest

—

1,493,115

1,493,115

Impairment expense

—

(223)

(223)

Effect of movements in exchange rates

—

(8,370)

—

(8,370)

Balance as of December 31, 2023

Ps.

3,830,916

Ps.

114,563

Ps.

3,945,479

Ps.

13,867,341

Ps.

17,812,820

Additions or new concession arrangements ⁽¹⁾

—

76,572

1,100,702

1,177,274

Collections during the year

—

(74,231)

(897,403)

(971,634)

Adjustment to fair value

350,919

—

350,919

—

350,919

Accrued interest

—

861,175

861,175

Impairment expense

—

(709)

(709)

Effect of movements in exchange rates

—

30,396

—

30,396

Balance as of December 31, 2024

Ps.

4,181,835

Ps.

147,300

Ps.

4,329,135

Ps.

14,931,106

Ps.

19,260,241

Cost

Energy and Gas

Infrastructure

Total

Balance as of January 1, 2022

Ps.

5,893,832

Ps.

6,418,058

Ps.

12,311,890

Additions ⁽¹⁾

809,085

1,103,283

1,912,368

Reclassification to / from PPE

113

—

113

Withdrawals

(11,724)

—

(11,724)

Effect of movements in exchange rates

547,529

—

547,529

Balance as of December 31, 2022

Ps.

7,238,835

Ps.

7,521,341

Ps.

14,760,176

Cost

Energy and Gas

Infrastructure

Total

Additions ⁽¹⁾

588,454

714,489

1,302,943

Reclassification to / from PPE

229

4,041

4,270

Withdrawals

(6,489)

—

(6,489)

Effect of movements in exchange rates

(712,856)

—

(712,856)

Balance as of December 31, 2023

Ps.

7,108,173

Ps.

8,239,871

Ps.

15,348,044

Additions ⁽¹⁾

741,423

708

742,131

Reclassification to / from PPE

244

—

244

Transfer to non-current assets held for sale

(33,400)

—

(33,400)

Withdrawals

(21,794)

—

(21,794)

Effect of movements in exchange rates

472,522

—

472,522

Balance as of December 31, 2024

Ps.

8,267,168

Ps.

8,240,579

Ps.

16,507,747

Accumulated Amortization

Energy and Gas

Infrastructure

Total

Balance as of January 1, 2022

Ps.

(1,055,525)

Ps.

(146,847)

Ps.

(1,202,372)

Amortization of the year

(253,692)

(19,016)

(272,708)

Withdrawals

835

—

835

Effect of movements in exchange rates

(30,801)

—

(30,801)

Balance as of December 31, 2022

Ps.

(1,339,183)

Ps.

(165,863)

Ps.

(1,505,046)

Amortization of the year

(277,702)

(39,385)

(317,087)

Reclassification to / from PPE

—

(2,184)

Withdrawals

289

—

289

Effect of movements in exchange rates

41,062

—

41,062

Balance as of December 31, 2023

Ps.

(1,575,534)

Ps.

(207,432)

Ps.

(1,782,966)

Amortization of the year

(303,951)

(93,095)

(397,046)

Reclassification to / from PPE

—

Transfer to non-current assets held for sale

26,426

—

26,426

Withdrawals

6,997

—

6,997

Effect of movements in exchange rates

(37,931)

—

(37,931)

Balance as of December 31, 2024

Ps.

(1,883,975)

Ps.

(300,527)

Ps.

(2,184,502)

Impairment loss

Energy and Gas

Infrastructure

Total

Balance as of January 1, 2022

Ps.

(7,146)

Ps.

(4,256)

Ps.

(11,402)

Period impairment charge

(665)

(357)

(1,022)

Balance as of December 31, 2022

Ps.

(7,811)

Ps.

(4,613)

Ps.

(12,424)

Period impairment charge

—

4,613

Balance as of December 31, 2023

Ps.

(7,811)

Ps.

—

Ps.

(7,811)

Period impairment charge

(874)

—

(874)

Balance as of December 31, 2024

Ps.

(8,685)

Ps.

—

Ps.

(8,685)

Total Intangible Assets

Energy and Gas

Infrastructure

Total

Balance as of January 1, 2022

Ps.

4,831,161

Ps.

6,266,955

Ps.

11,098,116

Cost

1,345,003

1,103,283

2,448,286

Amortization

(283,658)

(19,016)

(302,674)

Impairment loss

(665)

(357)

(1,022)

Balance as of December 31, 2022

Ps.

5,891,841

Ps.

7,350,865

Ps.

13,242,706

Cost

(130,662)

718,530

587,868

Amortization

(236,351)

(41,569)

(277,920)

Impairment loss

—

4,613

Balance as of December 31, 2023

Ps.

5,524,828

Ps.

8,032,439

Ps.

13,557,267

Cost

1,158,995

708

1,159,703

Amortization

(308,441)

(93,095)

(401,536)

Impairment loss

(874)

—

(874)

Balance as of December 31, 2024

Ps.

6,374,508

Ps.

7,940,052

Ps.

14,314,560