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EMPLOYEE BENEFITS (Tables)

12 Months Ended

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

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The disclosure of defined benefits plans explanatory

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Disclosure of detailed information about variables used to calculate obligations.

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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
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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
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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

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