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Employee benefits (Tables)

12 Months Ended

Dec. 31, 2021

Employee benefits

Schedule of analysis of net period cost

​

​	​	​	​	​	​	​	​	​	​
​		2021			2020			2019
Analysis of net period cost:		​			​			​
Current service cost	​	Ps.	8,611	​	Ps.	8,449	​	Ps.	8,214
Interest cost on benefit obligation	​		2,585	​		2,630	​		1,872
Net period cost	​	Ps.	11,196	​	Ps.	11,079	​	Ps.	10,086

Schedule of changes in defined benefit obligation

​

​	​	​	​	​	​	​
​		2021			2020
Defined benefit obligation on January 1,	​	Ps.	50,627	​	Ps.	38,151
Net period cost charged to profit or loss:	​		​	​
Current service cost	​		8,611	​		8,449
Interest cost on benefit obligation	​		2,585	​		2,630
Remeasurement losses in other comprehensive income:	​		​	​		​
Actuarial changes arising from changes in assumptions	​		9,279	​		2,651
Payments made	​		(1,452)	​		(1,254)
Others	​	​	12,023	​	​	—
Defined benefit obligation on December 31,	​	Ps.	81,673	​	Ps.	50,627

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

​

​	​	​	​	​	​	​	​
​		2021		2020		2019
Financial:							​
Discount rate		7.84	%	7.04	%	7.18	%
Expected rate of salary increases		5.50	%	5.50	%	5.50	%
Annual increase in minimum salary		19.00%/4.50	% *	4.00	%	4.00	%
*19.00% applies to the General Zone and 4.50% to the Border Zone	​	​	​	​	​	​	​
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, CEPAL* 2010 EL SALVADOR, CEPAL*2010 COSTA RICA	​
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).

​

​	​	​	​	​	​	​	​	​
​		​	​	Present value of the defined benefit obligation
​	​	​	​	(Thousands Mexican pesos)
Assumptions	​	​	​	Increase		​	Decrease
Discount rate:	​	50 basis points	​	Ps.	78,054	​	Ps.	85,856
Salary increase rate:		50 basis points		Ps.	82,294		Ps.	81,164

Schedule of accruals for short-term employee benefits

​

​	​	​	​	​	​	​
​		2021			2020
Employee profit-sharing (Note 16)	​	Ps.	261,115	​	Ps.	14,417

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

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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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