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Employee benefits (Tables)

12 Months Ended

Dec. 31, 2024

Employee Benefits

Schedule of analysis of net period cost

Schedule of analysis of net period cost
		2024				2023				2022
Analysis of net period cost:
Current service cost		US$	222			US$	2,187			US$	6,518
Interest cost on benefit obligation			983				1,109				692
Net period cost		US$	1,205			US$	3,296			US$	7,210

Schedule of changes in defined benefit obligation


		2024				2023
Defined benefit obligation as of January 1		US$	14,644			US$	10,987
Net period cost charged to profit or loss:
Current service cost			222				2,187
Interest cost on benefit obligation			983				1,109
Remeasurement losses in other comprehensive income:
Actuarial changes arising from changes in assumptions			130				107
Payments made			(879	)			(1,321	)
Conversion effect foreign currency			(2,310	)			1,575
Defined benefit obligation as of December 31		US$	12,790			US$	14,644

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

Schedule of significant assumptions used in the computation of the seniority premium obligations
	2024		2023
Financial:
Discount rate	10.69%		9.69%
Expected rate of salary increases	5.60%		5.60%
Annual increase in minimum salary	3.75%^{(1) (2)}		3.75%^{(1) (2)}

Biometric:
Mortality ⁽³⁾	EMSSA 09, CEPAL 2010 EL SALVADOR - COSTA RICA		EMSSA 09, CEPAL 2010 EL SALVADOR, CEPAL 2010 COSTA RICA
Disability ⁽⁴⁾	IMSS-97		IMSS-97

(1)	3.75% applies to the General Zone and Border Zone in Mexico.

(2)	Border Zone is made up of the states that border the United States, and the General Zone is made up of the rest of the states of the country.

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

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

Schedule of accruals for short-term employee benefits

Schedule of accruals for short-term employee benefits
		2024				2023
Employee profit-sharing (Note 16)		US$	18,755			US$	1,500

Schedule of sensitivity analysis of benefit obligations


				Present value of the defined benefit obligation (In thousands of U.S. dollars)
Assumptions				Increase				Decrease
Discount rate:		50 basis points		US$	12,111			US$	13,529
Statutory minimum wage increase rate:		50 basis points		US$	13,038			US$	12,560
Salary increase rate:		50 basis points		US$	13,267			US$	12,349