XML 111 R17.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Property, Plant and Equipment, Net, and Investment Property, Net | 12 Months Ended
--- | ---
Dec. 31, 2023
Property, Plant and Equipment, Net, and Investment Property, Net |
Property, Plant and Equipment, Net, and Investment Property, Net |
11. | Property, Plant and Equipment, Net, and Investment Property, Net
Property, Plant and Equipment, Net Changes in the carrying amounts of property, plant and equipment for the years ended December 31, 2023 and 2022, are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Construction | ​ | ​ | ​
​ | ​ | Buildings | ​ | Technical | ​ | Satellite | ​ | Furniture | ​ | Transportation | ​ | Computer | ​ | Leasehold | ​ | and Projects | ​ | ​ | ​
​ |  | and Land |  | Equipment |  | Transponders |  | and Fixtures |  | Equipment |  | Equipment |  | Improvements |  | in Progress (1) |  | Total
Cost: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
January 1, 2022 | ​ | Ps. | 15,202,600 | ​ | Ps. | 172,795,206 | ​ | Ps. | 6,026,094 | ​ | Ps. | 1,298,803 | ​ | Ps. | 3,407,907 | ​ | Ps. | 9,514,099 | ​ | Ps. | 3,728,496 | ​ | Ps. | 14,535,546 | ​ | Ps. | 226,508,751
Additions | ​ | ​ | 3,329 | ​ | ​ | 13,978,378 | ​ | ​ | — | ​ | ​ | 35,064 | ​ | ​ | 118,028 | ​ | ​ | 201,745 | ​ | ​ | 23,279 | ​ | ​ | 2,955,564 | ​ | ​ | 17,315,387
Dismantling cost | ​ | ​ | — | ​ | ​ | 195,304 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 195,304
Retirements and reclassifications to other accounts | ​ |  | (91,077) | ​ |  | (6,171,083) | ​ |  | — | ​ |  | (148,546) | ​ |  | (523,397) | ​ |  | (558,400) | ​ |  | (331,212) | ​ |  | 974,880 | ​ |  | (6,848,835)
Transfers from intangibles assets, net | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (502,017) | ​ | ​ | (502,017)
Transfers investment property | ​ | ​ | (3,867,138) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (3,867,138)
Transfers and reclassifications | ​ |  | 226,903 | ​ |  | 5,900,361 | ​ |  | — | ​ |  | 29,147 | ​ |  | 24,357 | ​ |  | 84,970 | ​ |  | 128,544 | ​ |  | (6,394,282) | ​ |  | —
Effect of translation | ​ |  | (15,030) | ​ |  | (148,110) | ​ |  | — | ​ |  | (41) | ​ |  | (148) | ​ |  | (655) | ​ |  | (47) | ​ |  | 1,086 | ​ |  | (162,945)
December 31, 2022 | ​ | ​ | 11,459,587 | ​ | ​ | 186,550,056 | ​ | ​ | 6,026,094 | ​ | ​ | 1,214,427 | ​ | ​ | 3,026,747 | ​ | ​ | 9,241,759 | ​ | ​ | 3,549,060 | ​ | ​ | 11,570,777 | ​ | ​ | 232,638,507
Additions | ​ | ​ | 1,247 | ​ | ​ | 11,569,757 | ​ | ​ | — | ​ | ​ | 11,260 | ​ | ​ | 50,953 | ​ | ​ | 232,867 | ​ | ​ | 27,842 | ​ | ​ | 2,814,090 | ​ | ​ | 14,708,016
Dismantling cost | ​ | ​ | — | ​ | ​ | 5,536 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 5,536
Retirements and reclassifications to other accounts | ​ |  | (224,357) | ​ |  | (4,592,708) | ​ |  | — | ​ |  | (1,724) | ​ |  | (130,966) | ​ |  | (14,512) | ​ |  | (25,292) | ​ |  | 828,399 | ​ |  | (4,161,160)
Transfers from intangibles assets, net | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (602,197) | ​ | ​ | (602,197)
Transfers investment property | ​ | ​ | (268) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (268)
Transfers and reclassifications | ​ |  | 378,264 | ​ |  | 4,682,990 | ​ |  | — | ​ |  | 38,053 | ​ |  | 18,735 | ​ |  | 223,467 | ​ |  | 323,662 | ​ |  | (5,665,171) | ​ |  | —
Effect of translation | ​ |  | 4,974 | ​ |  | (421,510) | ​ |  | — | ​ |  | (124) | ​ |  | (1,642) | ​ |  | (1,515) | ​ |  | (617) | ​ |  | 4,594 | ​ |  | (415,840)
December 31, 2023 | ​ | Ps. | 11,619,447 | ​ | Ps. | 197,794,121 | ​ | Ps. | 6,026,094 | ​ | Ps. | 1,261,892 | ​ | Ps. | 2,963,827 | ​ | Ps. | 9,682,066 | ​ | Ps. | 3,874,655 | ​ | Ps. | 8,950,492 | ​ | Ps. | 242,172,594
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated depreciation: | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
January 1, 2022 | ​ | Ps. | (5,543,209) | ​ | Ps. | (115,601,703) | ​ | Ps. | (4,253,483) | ​ | Ps. | (777,003) | ​ | Ps. | (2,165,903) | ​ | Ps. | (7,397,072) | ​ | Ps. | (2,848,252) | ​ | Ps. | — | ​ | Ps. | (138,586,625)
Depreciation of the year | ​ |  | (211,805) | ​ |  | (16,063,925) | ​ |  | (282,414) | ​ |  | (93,462) | ​ |  | (210,362) | ​ |  | (495,891) | ​ |  | (221,854) | ​ |  | — | ​ |  | (17,579,713)
Retirements | ​ |  | 252,367 | ​ |  | 3,520,999 | ​ |  | — | ​ |  | 70,413 | ​ |  | 406,901 | ​ |  | 215,279 | ​ |  | 182,517 | ​ |  | — | ​ |  | 4,648,476
Transfers investment property | ​ | ​ | 993,973 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 993,973
Effect of translation | ​ |  | 2,248 | ​ |  | 118,584 | ​ |  | — | ​ |  | 36 | ​ |  | 82 | ​ |  | 784 | ​ |  | 47 | ​ |  | — | ​ |  | 121,781
December 31, 2022 | ​ | ​ | (4,506,426) | ​ | ​ | (128,026,045) | ​ | ​ | (4,535,897) | ​ | ​ | (800,016) | ​ | ​ | (1,969,282) | ​ | ​ | (7,676,900) | ​ | ​ | (2,887,542) | ​ | ​ | — | ​ | ​ | (150,402,108)
Depreciation of the year | ​ |  | (357,525) | ​ |  | (16,085,521) | ​ |  | (282,414) | ​ |  | (84,874) | ​ |  | (199,009) | ​ |  | (405,514) | ​ |  | (219,376) | ​ |  | — | ​ |  | (17,634,233)
Retirements | ​ |  | 291,328 | ​ |  | 3,041,980 | ​ |  | — | ​ |  | 1,462 | ​ |  | 78,311 | ​ |  | 5,385 | ​ |  | 3,708 | ​ |  | — | ​ |  | 3,422,174
Transfers investment property | ​ |  | (83,260) | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | (83,260)
Effect of translation | ​ |  | (543) | ​ |  | 371,712 | ​ |  | — | ​ |  | 96 | ​ |  | 361 | ​ |  | 1,588 | ​ |  | 195 | ​ |  | — | ​ |  | 373,409
December 31, 2023 | ​ | Ps. | (4,656,426) | ​ | Ps. | (140,697,874) | ​ | Ps. | (4,818,311) | ​ | Ps. | (883,332) | ​ | Ps. | (2,089,619) | ​ | Ps. | (8,075,441) | ​ | Ps. | (3,103,015) | ​ | Ps. | — | ​ | Ps. | (164,324,018)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Carrying amount: | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
January 1, 2022 | ​ | Ps. | 9,659,391 | ​ | Ps. | 57,193,503 | ​ | Ps. | 1,772,611 | ​ | Ps. | 521,800 | ​ | Ps. | 1,242,004 | ​ | Ps. | 2,117,027 | ​ | Ps. | 880,244 | ​ | Ps. | 14,535,546 | ​ | Ps. | 87,922,126
December 31, 2022 | ​ | Ps. | 6,953,161 | ​ | Ps. | 58,524,011 | ​ | Ps. | 1,490,197 | ​ | Ps. | 414,411 | ​ | Ps. | 1,057,465 | ​ | Ps. | 1,564,859 | ​ | Ps. | 661,518 | ​ | Ps. | 11,570,777 | ​ | Ps. | 82,236,399
December 31, 2023 | ​ | Ps. | 6,963,021 | ​ | Ps. | 57,096,247 | ​ | Ps. | 1,207,783 | ​ | Ps. | 378,560 | ​ | Ps. | 874,208 | ​ | Ps. | 1,606,625 | ​ | Ps. | 771,640 | ​ | Ps. | 8,950,492 | ​ | Ps. | 77,848,576
​
(1) | Retirements and reclassifications to other accounts include: (i) set-up box refurbishment projects that are subsequently reclassified to inventory in order to be assigned or sold to a customer; and (ii) projects in progress related to certain costs that are reclassified to programming when a specific program benefits from those costs.
Depreciation charges are presented in Note 21. Depreciation charged to income for the years ended December 31, 2023 and 2022, was Ps.17,634,233 and Ps.17,579,713, respectively, which included Ps.73,473, corresponding to the depreciation of discontinued operations, for the year ended December 31, 2022. Property, plant and equipment include the following carrying amounts of technical equipment leased to subscribers in the Cable and Sky segments as of December 31, 2023 and 2022: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022
Subscriber leased set-top equipment | ​ | Ps. | 60,104,574 | ​ | Ps. | 54,493,281
Accumulated depreciation | ​ |  | (39,556,789) | ​ |  | (34,231,392)
​ | ​ | Ps. | 20,547,785 | ​ | Ps. | 20,261,889
​ Property, plant and equipment include the following carrying amounts of dismantling costs (technical equipment) related to incurred obligations in the Cable segment as of December 31, 2023 and 2022: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022
Dismantling costs |  | Ps. | 1,138,606 |  | Ps. | 1,133,071
Accumulated depreciation |  | ​ | (624,549) |  | ​ | (522,651)
​ |  | Ps. | 514,057 |  | Ps. | 610,420
​ Investment Property, Net Beginning in the first quarter of 2022, in connection with the TelevisaUnivision Transaction, the Group leases some buildings and land to TelevisaUnivision under operating lease agreements. These operating lease agreements contain initial non-cancellable periods between 7 and 19 years. Subsequent renewals are negotiated with the lessee and average renewal periods are of five years. The leased buildings and land are in Mexico City and include the Group’s San Angel, Chapultepec facilities and part of the Company’s headquarters. These properties are classified as investment properties in accordance with IFRS Standards given that such properties are held by the Group primarily to earn rentals rather than for use in the production or supply of goods or services or for administrative purposes, or sale in the ordinary course of business (see Note 3). Changes in the carrying amount of investment property for the years ended December 31, 2023 and 2022, are as follows: ​
​ | ​ | ​ | ​
​ |  | Buildings and Land
Cost: | ​ | ​ |
Reclassification from property, plant and equipment in the first quarter of 2022 | ​ | Ps. | 3,867,138
December 31, 2022 | ​ | ​ | 3,867,138
Transfers investment property | ​ | ​ | 268
December 31, 2023 |  | Ps. | 3,867,406
​ | ​ | ​ | ​
Accumulated depreciation: |  |  | ​
Reclassification from property, plant and equipment in the first quarter of 2022 |  | Ps. | (910,264)
Depreciation of the period |  |  | (83,709)
December 31, 2022 |  |  | (993,973)
Depreciation of the period |  | ​ | (83,260)
December 31, 2023 | ​ | Ps. | (1,077,233)
​ | ​ | ​ | ​
Carrying amount: |  |  | ​
December 31, 2022 | ​ | Ps. | 2,873,165
December 31, 2023 |  | Ps. | 2,790,173
​ Depreciation charges are presented in Note 21. As of December 31, 2023 and 2022, the fair value of the Group’s investment property amounted to Ps.9,622,031 and Ps.8,837,686, respectively, as measured by an independent appraiser who holds a recognized and relevant professional qualification and experience in the investment property being valued. Net lease income from investment property, net of direct operating expenses amounted to Ps.325,205 and Ps.311,343,for the years ended December 31, 2023 and 2022, respectively, and was accounted for as a reduction of the Group’s corporate expense included in administrative expenses (see Note 21). A maturity analysis of undiscounted lease payments to be received by the Group as of December 31, 2023 for buildings and land subject to operating leases is presented as follows (Thousands of U.S. dollars): ​
​ | ​ | ​ | ​
​ |  | Undiscounted
Year | ​ | Lease Payments
2024 | ​ | U.S.$ | 22,037
2025 |  |  | 22,037
2026 |  |  | 22,037
2027 |  |  | 22,037
2028 |  |  | 22,037
Thereafter |  | ​ | 288,944
​

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration