Post-employment Benefits (Tables)

12 Months Ended

Dec. 31, 2024

Post-employment Benefits

Schedule of actuarial assumptions-present value of defined benefit obligations


		2024		2023
Discount rate		10.5	%	10.4	%
Salary increase		5.2	%	5.2	%
Inflation rate		3.7	%	3.7	%

Schedule of reconciliation between defined benefit obligations and post-employment benefit liability (asset)


		As of December 31, 2024
					Seniority
		Pensions			Premiums			2024
Vested benefit obligations		Ps.	322,385		Ps.	270,291		Ps.	592,676
Unvested benefit obligations			239,811			371,977			611,788
Defined benefit obligations			562,196			642,268			1,204,464
Fair value of plan assets			389,703			42,279			431,982
Underfunded status of the plans		Ps.	172,493		Ps.	599,989		Ps.	772,482
Post-employment benefit liability		Ps.	172,493		Ps.	599,989		Ps.	772,482


		As of December 31, 2023
					Seniority
		Pensions			Premiums			2023
Vested benefit obligations		Ps.	407,652		Ps.	238,295		Ps.	645,947
Unvested benefit obligations			271,570			290,011			561,581
Defined benefit obligations			679,222			528,306			1,207,528
Fair value of plan assets			436,091			38,388			474,479
Underfunded status of the plans		Ps.	243,131		Ps.	489,918		Ps.	733,049
Post-employment benefit liability		Ps.	243,131		Ps.	489,918		Ps.	733,049

Schedule of the components of net periodic pension and seniority premium cost


		2024			2023
Service cost		Ps.	76,323		Ps.	82,190
Interest cost			109,698			110,925
Prior service cost for plan amendments			(14,694)			(64,812)
Interest on plan assets			(35,596)			(40,646)
Net periodic cost		Ps.	135,731		Ps.	87,657

Schedule of defined benefit obligations, plan assets and funded status


					Seniority
		Pensions			Premiums			2024			2023
Defined benefit obligations:
Beginning of year		Ps.	679,222		Ps.	528,306		Ps.	1,207,528		Ps.	1,277,233
Retirement of spun-off businesses			(65,049)			(20,906)			(85,955)			—
Service cost			23,696			52,627			76,323			82,190
Interest cost			59,372			50,326			109,698			110,925
Benefits paid			(123,417)			(35,108)			(158,525)			(73,644)
Remeasurement of post-employment benefit obligations			(4,724)			74,813			70,089			(124,364)
Past service cost			(6,904)			(7,790)			(14,694)			(64,812)
End of year			562,196			642,268			1,204,464			1,207,528

Fair value of plan assets:
Beginning of year			436,091			38,388			474,479			505,765
Retirement of spun-off businesses			(907)			(981)			(1,888)			—
Return on plan assets			32,003			3,593			35,596			40,646
Remeasurement on plan assets			5,573			1,737			7,310			(40,429)
Benefits paid			(83,057)			(458)			(83,515)			(31,503)
End of year			389,703			42,279			431,982			474,479
Unfunded status of the plans		Ps.	172,493		Ps.	599,989		Ps.	772,482		Ps.	733,049

Schedule of changes in the net post-employment benefit liability and remeasurement adjustments


					Seniority
		Pensions			Premiums			2024			2023
Net post-employment liability at beginning of year		Ps.	243,131		Ps.	489,918		Ps.	733,049		Ps.	771,468
Retirement of spun-off businesses			(64,142)			(19,925)			(84,067)			—
Net periodic cost			44,161			91,570			135,731			87,657
Remeasurement of post-employment benefits			(10,297)			73,076			62,779			(83,935)
Benefits paid			(40,360)			(34,650)			(75,010)			(42,141)
Net post-employment liability at end of year		Ps.	172,493		Ps.	599,989		Ps.	772,482		Ps.	733,049


		2024			2023
Pensions:
Defined benefit obligations		Ps.	562,196		Ps.	679,222
Plan assets			389,703			436,091
Unfunded status of plans			172,493			243,131
Remeasurements adjustments ⁽¹⁾			(10,297)			(70,149)

Seniority premiums:
Defined benefit obligations		Ps.	642,268		Ps.	528,306
Plan assets			42,279			38,388
Unfunded status of plans			599,989			489,918
Remeasurements adjustments ⁽¹⁾			73,076			(13,786)

(1)	On defined benefit obligations and plan assets.

Schedule of the weighted average assets allocation by assets category


		2024		2023
Equity securities ⁽¹⁾		45.0	%	42.1	%
Fixed rate instruments		55.0	%	57.9	%
Total		100.0	%	100.0	%

(1)	Included within plan assets at December 31, 2024 and 2023, are shares of the Company held by the trust with a fair value of Ps.21,236 and Ps.34,851, respectively.

Schedule of plan assets measured at fair value

Quoted Prices in

Internal Models

Internal Models

Balance as of

Active Markets

with Significant

with Significant

December 31,

for Identical

Observable

Unobservable

2024

Assets (Level 1)

Inputs (Level 2)

Inputs (Level 3)

Common Stocks ⁽¹⁾

Ps.

21,236

Ps.

21,236

Ps.

—

Ps.

—

Mutual funds (fixed rate instruments) ⁽²⁾

25,095

25,095

—

—

Money market securities ⁽³⁾

207,910

207,910

—

—

Other equity securities

165,755

165,755

—

—

Total investment assets

419,996

419,996

—

—

Cash management

11,986

—

—

—

Total investment assets and cash management

Ps.

431,982

Ps.

419,996

Ps.

—

Ps.

—


					Quoted Prices in			Internal Models			Internal Models
		Balance as of			Active Markets			with Significant			with Significant
		December 31,			for Identical			Observable			Unobservable
		2023			Assets (Level 1)			Inputs (Level 2)			Inputs (Level 3)
Common Stocks ⁽¹⁾		Ps.	34,851		Ps.	34,851		Ps.	—		Ps.	—
Mutual funds (fixed rate instruments) ⁽²⁾			23,703			23,703			—			—
Money market securities ⁽³⁾			238,556			238,556			—			—
Other equity securities			163,698			163,698			—			—
Total investment assets			460,808			460,808			—			—
Cash management			13,671			—			—			—
Total investment assets and cash management		Ps.	474,479		Ps.	460,808		Ps.	—		Ps.	—

(1)	Common stocks are valued at the closing price reported on the active market on which the individual securities are traded. All common stock included in this line item relate to the Company’s CPOs.

(2)	Mutual funds consist of fixed rate instruments. These are valued at the net asset value provided by the administrator of the fund.

(3)	Money market securities consist of government debt securities, which are valued based on observable prices from the new issue market, benchmark quotes, secondary trading and dealer quotes.

Schedule of the weighted average durations of the defined benefit plans


		2024		2023
Seniority Premiums		8.8 years		9.0 years
Pensions		2.9 years		3.0 years