Schedule of intangible assets and goodwill

2024

2023

Accumulated

Cost

Amortization

Carrying Amount

Cost

Amortization

Carrying Amount

Intangible assets with indefinite useful lives and goodwill:

Trademarks

Ps.

32,828

Ps.

—

Ps.

32,828

Ps.

32,828

Ps.

—

Ps.

32,828

Concessions

15,070,025

—

15,070,025

15,166,067

—

15,166,067

Goodwill

13,454,998

—

13,454,998

13,904,998

—

13,904,998

28,557,851

—

28,557,851

29,103,893

—

29,103,893

Intangible assets with finite useful lives:

Trademarks

2,245,835

(2,245,835)

—

2,236,012

(2,187,698)

48,314

Licenses and software

21,320,603

(16,716,480)

4,604,123

16,990,167

(12,594,645)

4,395,522

Subscriber lists

8,663,463

(8,468,156)

195,307

8,779,649

(8,177,490)

602,159

Payments for concessions

5,824,365

(863,002)

4,961,363

5,824,365

(575,335)

5,249,030

Other intangible assets

2,306,185

(1,697,740)

608,445

3,680,220

(2,689,296)

990,924

40,360,451

(29,991,213)

10,369,238

37,510,413

(26,224,464)

11,285,949

Ps.

68,918,302

Ps.

(29,991,213)

Ps.

38,927,089

Ps.

66,614,306

Ps.

(26,224,464)

Ps.

40,389,842

Schedule of key assumptions used for fair value or value in use calculations of goodwill and intabgible assets

The key assumptions used for either fair value less cost of disposal or value in use calculations of goodwill and intangible assets in 2024, were as follows (see Note 15):


	Cable and Sky
	Minimum		Maximum
Value in use calculations:
Long-term growth rate	2.0	%	3.7	%
Post-tax discount rate	11.0	%	11.3	%
Pre-tax discount rate	14.0	%	14.3	%
Fair value calculations:
Multiple of sales	1.7		3.7
Multiple of EBITDA (as defined)	3.8		7.9

The key assumptions used for either fair value less cost of disposal or value in use calculations of goodwill and intangible assets in 2023, were as follows (see Note 15):


	Cable
	Minimum		Maximum
Value in use calculations:
Long-term growth rate	3.7	%	3.7	%
Post-tax discount rate	11.4	%	12.2	%
Pre-tax discount rate	13.3	%	16.0	%
Fair value calculations:
Multiple of sales	2.0		2.8
Multiple of EBITDA (as defined)	6.1		7.4

Intangible Assets, Net and Goodwill

Schedule of intangible assets and goodwill

2024

Licenses

Other

and

Subscriber

Payments for

Intangible

Trademarks

Software

Lists

Concessions

Assets

Total

Cost:

Balance at January 1, 2024

Ps.

2,236,012

Ps.

16,990,167

Ps.

8,779,649

Ps.

5,824,365

Ps.

3,680,220

Ps.

37,510,413

Additions

9,823

1,266,988

—

80,479

1,357,290

Transfers from property, plant and equipment

—

770,090

—

770,090

Reclassifications from other accounts

—

2,435,700

—

356,674

2,792,374

Retirements and impairment adjustments

—

(204,742)

(134,846)

—

(1,814,206)

(2,153,794)

Effect of translation

—

62,400

18,660

—

3,018

84,078

Balance at December 31, 2024

2,245,835

21,320,603

8,663,463

5,824,365

2,306,185

40,360,451

Accumulated amortization:

Balance at January 1, 2024

(2,187,698)

(12,594,645)

(8,177,490)

(575,335)

(2,689,296)

(26,224,464)

Amortization of the year

(58,137)

(2,395,212)

(312,184)

(287,667)

(67,002)

(3,120,202)

Other amortization of the year ⁽¹⁾

—

(47,628)

Transfers and reclassifications

—

4,770

—

(4,770)

—

Reclassifications from other accounts

—

(1,242,761)

(79,806)

—

(83,289)

(1,405,856)

Retirements and impairment adjustments

—

(421,290)

115,214

—

1,196,395

890,319

Effect of translation

—

(62,572)

(18,660)

—

(2,150)

(83,382)

Balance at December 31, 2024

(2,245,835)

(16,716,480)

(8,468,156)

(863,002)

(1,697,740)

(29,991,213)

Ps.

—

Ps.

4,604,123

Ps.

195,307

Ps.

4,961,363

Ps.

608,445

Ps.

10,369,238


	2023
			Licenses						Other
			and		Subscriber		Payments for		Intangible
	Trademarks		Software		Lists		Concessions		Assets		Total
Cost:
Balance at January 1, 2023	Ps.	2,227,096	Ps.	15,111,644	Ps.	8,791,701	Ps.	5,824,365	Ps.	6,252,593	Ps.	38,207,399
Additions		8,916		1,481,655		—		—		379,136		1,869,707
Transfers from property, plant and equipment		—		602,197		—		—		—		602,197
Retirements and impairment adjustments		—		(165,029)		—		—		(2,943,956)		(3,108,985)
Effect of translation		—		(40,300)		(12,052)		—		(7,553)		(59,905)
Balance at December 31, 2023		2,236,012		16,990,167		8,779,649		5,824,365		3,680,220		37,510,413
Accumulated amortization:
Balance at January 1, 2023		(2,115,570)		(10,952,399)		(7,874,480)		(287,668)		(4,957,588)		(26,187,705)
Amortization of the year		(72,128)		(1,820,411)		(315,062)		(287,667)		(52,302)		(2,547,570)
Other amortization of the year ⁽¹⁾		—		—		—		—		(422,065)		(422,065)
Retirements and impairment adjustments		—		139,190		—		—		2,740,671		2,879,861
Effect of translation		—		38,975		12,052		—		1,988		53,015
Balance at December 31, 2023		(2,187,698)		(12,594,645)		(8,177,490)		(575,335)		(2,689,296)		(26,224,464)
	Ps.	48,314	Ps.	4,395,522	Ps.	602,159	Ps.	5,249,030	Ps.	990,924	Ps.	11,285,949

(1)	Through January 31, 2024, other amortization of the year relates primarily to amortization of soccer player rights in the Group’s former Other Businesses segment, which is included in consolidated cost of revenues.