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Employee benefits (Tables)

12 Months Ended

Dec. 31, 2022

Employee benefits

Schedule of analysis of net period cost

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​	​	​	​	​	​	​	​	​	​
​		2022			2021			2020
Analysis of net period cost:		​			​			​
Current service cost	​	US$	6,518	​	US$	425	​	US$	398
Interest cost on benefit obligation	​		692	​		127	​		123
Net period cost	​	US$	7,210	​	US$	552	​	US$	521

​

Schedule of changes in defined benefit obligation

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​	​	​	​	​	​	​
​		2022			2021
Defined benefit obligation as of January 1,	​	US$	3,968	​	US$	2,538
Net period cost charged to profit or loss:	​		​	​
Current service cost	​		6,518	​		425
Interest cost on benefit obligation	​		692	​		127
Remeasurement losses in other comprehensive income:	​		​	​		​
Actuarial changes arising from changes in assumptions	​		(253)	​		432
Payments made	​		(179)	​		(71)
Conversion effect foreign currency	​	​	241	​	​	(67)
Others	​	​	—	​	​	584
Defined benefit obligation as of December 31,	​	US$	10,987	​	US$	3,968

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

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​	​	​	​	​	​	​	​
​		2022		2021		2020
Financial:							​
Discount rate		9.21	%	7.84	%	7.04	%
Expected rate of salary increases		5.50	%	5.50	%	5.50	%
Annual increase in minimum salary		19.00/4.00	%*	19.00/4.50	%	4.00	%
*19.00% applies to the General Zone and 4.00% to the Border Zone in Mexico*	​	​	​	​	​	​	​
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).

* Border Zone, is made up of the states that border with the United States and the General Zone is made up by the rest states of the country.

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​	​	​	​	​	​	​	​	​
​		​	​	Present value of the defined benefit obligation
​	​	​	​	(In thousands of U.S. dollars)
Assumptions	​	​		Increase			Decrease
Discount rate:	​	50 basis points	​	US$	10,431	​	US$	11,589
Statutory minimum wage increase rate:	​	50 basis points	​	US$	11,197	​	US$	10,789
Salary increase rate:		50 basis points		US$	11,678		US$	10,380

Schedule of accruals for short-term employee benefits

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​	​	​	​	​	​	​
​		2022			2021
Employee profit-sharing (Note 16)	​	US$	386	​	US$	12,686

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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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