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Employee benefits (Tables)

12 Months Ended

Dec. 31, 2020

Employee benefits

Schedule of analysis of net period cost

		2020			2019			2018
Analysis of net period cost:
Current service cost		Ps.	8,449		Ps.	8,214		Ps.	4,977
Interest cost on benefit obligation			2,630			1,872			1,424
Net period cost		Ps.	11,079		Ps.	10,086		Ps.	6,401

Schedule of changes in defined benefit obligation

		2020			2019
Defined benefit obligation at January 1,		Ps.	38,151		Ps.	18,153
Net period cost charged to profit or loss:
Current service cost			8,449			8,214
Interest cost on benefit obligation			2,630			1,872
Remeasurement losses in other comprehensive income:
Actuarial changes arising from changes in assumptions			2,651			10,192
Payments made			(1,254)			(225)
Defined benefit obligation at December 31,		Ps.	50,627		Ps.	38,206

Summary of significant assumptions used in the computation of the seniority premium obligations

		2020		2019		2018
Financial:
Discount rate		7.04	%	7.18	%	9.91	%
Expected rate of salary increases		5.50	%	5.50	%	5.65	%
Annual increase in minimum salary		4.00	%	4.00	%	4.15	%
Biometric:
Mortality (1)		EMSSA 09, CEPAL* 2010 EL SALVADOR, CEPAL*2010 COSTA RICA		EMSSA 09, CEPAL* 2010 EL SALVADOR, CEPAL*2010 COSTA RICA		EMSSA 09
Disability (2)		IMSS-97		IMSS-97		IMSS-97

(1) Mexican Experience of social security (EMSSA), Economic Commission for Latin America and the Caribbean (CEPAL for its Spanish acronym).

(2) Mexican Experience of Instituto Mexicano del Seguro Social (IMSS).

Schedule of accruals for short-term employee benefits

		2020			2019
Employee profit-sharing (Note 15c)		Ps.	14,417		Ps.	24,097

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The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

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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 [member]; Defined benefit obligation, at present value]

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Disclosure of accruals of short-term employee benefits.

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