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Employee benefits (Tables) | 12 Months Ended
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Dec. 31, 2023
Employee benefits |
Schedule of analysis of net period cost | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021
Analysis of net period cost: |  | ​ |  |  | ​ |  |  | ​ |
Current service cost | ​ | US$ | 2,187 | ​ | US$ | 6,518 | ​ | US$ | 425
Interest cost on benefit obligation | ​ |  | 1,109 | ​ |  | 692 | ​ |  | 127
Net period cost | ​ | US$ | 3,296 | ​ | US$ | 7,210 | ​ | US$ | 552
Schedule of changes in defined benefit obligation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022
Defined benefit obligation as of January 1, | ​ | US$ | 10,987 | ​ | US$ | 3,968
Net period cost charged to profit or loss: | ​ |  | ​ | ​ |  | ​
Current service cost | ​ |  | 2,187 | ​ |  | 6,518
Interest cost on benefit obligation | ​ |  | 1,109 | ​ |  | 692
Remeasurement losses in other comprehensive income: | ​ |  | ​ | ​ |  | ​
Actuarial changes arising from changes in assumptions | ​ |  | 107 | ​ |  | (253)
Payments made | ​ |  | (1,321) | ​ |  | (179)
Conversion effect foreign currency | ​ | ​ | 1,575 | ​ | ​ | 241
Defined benefit obligation as of December 31, | ​ | US$ | 14,644 | ​ | US$ | 10,987
Summary of significant assumptions used in the computation of the seniority premium obligations | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |
Financial: |  |  |  |  | ​
Discount rate |  | 9.69 | % | 9.21 | %
Expected rate of salary increases |  | 5.60 | % | 5.50 | %
Annual increase in minimum salary |  | 3.75 | %(1) (3) | 19.00/4.00 | %(2) (3)
​ | ​ | ​ | ​ | ​ | ​
Biometric: |  | ​ |  | ​ | ​
Mortality (4) |  | EMSSA 09, CEPAL *2010 EL SALVADOR, CEPAL *2010 COSTA RICA |  | EMSSA 09, CEPAL* 2010 EL SALVADOR, CEPAL*2010 COSTA RICA | ​
Disability (5) |  | IMSS-97 |  | IMSS-97 | ​
​
(1) | 3.75% applies to the General Zone and Border Zone in Mexico
(2) | 19.00% applies to the General Zone and 4.00% to the Border Zone in Mexico
(3) | 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.
(4) | Mexican Experience of social security (EMSSA), Economic Commission for Latin America and the Caribbean (CEPAL for its Spanish acronym).
(5) | Mexican Experience of Instituto Mexicano del Seguro Social (IMSS).
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ | Present value of the defined benefit obligation
​ | ​ | ​ | ​ | (In thousands of U.S. dollars)
Assumptions | ​ | ​ |  | Increase |  | Decrease
Discount rate: | ​ | 50 basis points | ​ | US$ | 13,907 | ​ | US$ | 15,450
Statutory minimum wage increase rate: | ​ | 50 basis points | ​ | US$ | 14,928 | ​ | US$ | 14,380
Salary increase rate: |  | 50 basis points |  | US$ | 15,196 |  | US$ | 14,135
​
Schedule of accruals for short-term employee benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022
Employee profit-sharing (Note 16) | ​ | US$ | 1,500 | ​ | US$ | 386

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