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Employee benefits | 12 Months Ended
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Dec. 31, 2017
Employee benefits |
Employee benefits | 16. Employee benefits The components of net period cost recognized in the consolidated statement of operations and the obligations for seniority premium for the years ended December 31, 2017, 2016 and 2015, are as follows:
|  | 2017 |  | 2016 |  | 2015 |
Analysis of net period cost: |  |  |  |  |  |  |
Current service cost |  | Ps. | 3,657 |  | Ps. | 2,421 |  | Ps. | 2,012 |
Interest cost on benefit obligation |  | 1,000 |  | 701 |  | 537 |
Net period cost |  | Ps. | 4,657 |  | Ps. | 3,122 |  | Ps. | 2,549 |
Changes in the defined benefit obligation are as follows:
|  | 2017 |  | 2016 |  | 2015 |
Defined benefit obligation at January 1, |  | Ps. | 13,438 |  | Ps. | 10,056 |  | Ps. | 7,737 |
Net period cost charged to profit or loss: |  |  |  |  |  |  |
Current service cost |  | 3,657 |  | 2,421 |  | 2,012 |
Interest cost on benefit obligation |  | 1,000 |  | 701 |  | 537 |
Remeasurement losses in other comprehensive income: |  |  |  |  |  |  |
Actuarial changes arising from changes in assumptions |  | 1,776 |  | 442 |  | 1,174 |
Payments made |  | (582 | ) | (182 | ) | (1,404 | )
Defined benefit obligation at December 31, |  | Ps. | 19,289 |  | Ps. | 13,438 |  | Ps. | 10,056 |
The significant assumptions used in the computation of the seniority premium obligations are shown below:
|  | 2017 |  | 2016 |  | 2015 |
Financial: |  |  |  |  |  |  |
Discount rate |  | 7.72 | % | 7.78 | % | 7.29 | %
Expected rate of salary increases |  | 5.50 | % | 5.50 | % | 5.50 | %
Annual increase in minimum salary |  | 4.00 | % | 4.00 | % | 4.00 | %
Biometric: |  |  |  |  |  |  |
Mortality (1) |  | EMSSA 09 |  | EMSSA 09 |  | EMSSA 09 |
Disability (2) |  | IMSS-97 |  | IMSS-97 |  | IMSS-97 |
| (1) |  | Mexican Experience of social security (EMSSA).
| (2) |  | Mexican Experience of Instituto Mexicano del Seguro Social (IMSS).
Accruals for short-term employee benefits at December 31, 2017 and 2016, respectively, are as follows:
|  | 2017 |  | 2016 |
Employee profit-sharing (Note 15c) |  | Ps. | 9,063 |  | Ps. | 10,695 |
The key management personnel of the Company include the members of the Board of Directors (Note 7).

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- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Paragraph 138 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_138&doctype=Standard -URIDate 2017-03-09 + Details
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