| Disclosure of Detailed Information About Property, Plant and Equipment |
Depreciation is calculated using the straight-line method to amortize the cost of each asset to its residual value over its estimated useful life as follows: | | | | | | | Land | No depreciation | | Buildings and improvements | 5-50 years | | Production equipment | 5-40 years | | Vehicles, furniture and fixtures and other equipment | 3-20 years |
Depreciation of the right-of-use asset is calculated using the straight-line method over the estimated duration of the lease contract, as follows: Land 1-29 years Buildings and facilities 1-24 years Machinery 1-12 years Property, plant and equipment, net | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Year ended December 31, 2025 | | | Land | | Buildings and improvements | | Production equipment | | Vehicles, furniture and fixtures | | Work in progress | | Spare parts | | Right-of-use assets | | Total | | Values at the beginning of the year | | | | | | | | | | | | | | | | | | Cost | | 780,679 | | | 4,824,531 | | | 8,783,691 | | | 371,532 | | | 1,648,967 | | | 210,643 | | | 371,560 | | | 16,991,603 | | | Accumulated depreciation | | — | | | (2,304,432) | | | (5,797,881) | | | (282,480) | | | — | | | (31,275) | | | (194,380) | | | (8,610,448) | | | | | | | | | | | | | | | | | | | | Net book value as of January 1, 2025 | | 780,679 | | | 2,520,099 | | | 2,985,810 | | | 89,052 | | | 1,648,967 | | | 179,368 | | | 177,180 | | | 8,381,155 | | | | | | | | | | | | | | | | | | | | Opening net book value | | 780,679 | | | 2,520,099 | | | 2,985,810 | | | 89,052 | | | 1,648,967 | | | 179,368 | | | 177,180 | | | 8,381,155 | | | | | | | | | | | | | | | | | | | | Translation differences | | 9,897 | | | 21,719 | | | 68,624 | | | 2,451 | | | 24,815 | | | 2,301 | | | 3,432 | | | 133,239 | | | Impairment charge (note 4 (f)) | | — | | | (4,116) | | | (4,523) | | | (499) | | | (4,339) | | | — | | | — | | | (13,477) | | | Additions (1) | | 8,151 | | | 34,595 | | | 12,940 | | | 1,934 | | | 2,439,363 | | | 39,834 | | | 33,951 | | | 2,570,768 | | | Capitalized borrowing costs | | — | | | — | | | — | | | — | | | 2,408 | | | — | | | — | | | 2,408 | | | Disposals / Consumptions | | (1,769) | | | (634) | | | (851) | | | (922) | | | (21,794) | | | (21,494) | | | (15,356) | | | (62,820) | | | Indexation | | — | | | — | | | — | | | — | | | — | | | — | | | 8,370 | | | 8,370 | | | Transfers | | 3,608 | | | 269,714 | | | 424,246 | | | 52,311 | | | (742,473) | | | 153 | | | — | | | 7,559 | | | Depreciation charge | | — | | | (185,648) | | | (352,787) | | | (31,004) | | | — | | | — | | | (51,653) | | | (621,092) | | | | | | | | | | | | | | | | | | | | Closing net book value | | 800,566 | | | 2,655,729 | | | 3,133,459 | | | 113,323 | | | 3,346,947 | | | 200,162 | | | 155,924 | | | 10,406,110 | | | | | | | | | | | | | | | | | | | | Values at the end of the year | | | | | | | | | | | | | | | | | | Cost | | 800,566 | | | 5,150,560 | | | 9,252,658 | | | 409,572 | | | 3,346,947 | | | 231,437 | | | 397,586 | | | 19,589,326 | | | Accumulated depreciation | | — | | | (2,494,831) | | | (6,119,199) | | | (296,249) | | | — | | | (31,275) | | | (241,662) | | | (9,183,216) | | | | | | | | | | | | | | | | | | | | Net book value as of December 31, 2025 | | 800,566 | | | 2,655,729 | | | 3,133,459 | | | 113,323 | | | 3,346,947 | | | 200,162 | | | 155,924 | | | 10,406,110 | |
(1) It includes $2,030 million related to additions of Property, plant and equipment in Mexico, mainly in connection with the investment plant in the Pesquería Industrial Center.
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Year ended December 31, 2024 | | | Land | | Buildings and improvements | | Production equipment | | Vehicles, furniture and fixtures | | Work in progress | | Spare parts | | Right-of-use assets | | Total | | Values at the beginning of the year | | | | | | | | | | | | | | | | | | Cost | | 774,052 | | | 4,407,345 | | | 8,514,780 | | | 344,859 | | | 1,121,004 | | | 202,923 | | | 438,596 | | | 15,803,559 | | | Accumulated depreciation | | — | | | (2,162,192) | | | (5,462,979) | | | (270,954) | | | — | | | (31,271) | | | (238,476) | | | (8,165,872) | | | | | | | | | | | | | | | | | | | | Net book value as of January 1, 2024 | | 774,052 | | | 2,245,153 | | | 3,051,801 | | | 73,905 | | | 1,121,004 | | | 171,652 | | | 200,120 | | | 7,637,687 | | | | | | | | | | | | | | | | | | | | Opening net book value | | 774,052 | | | 2,245,153 | | | 3,051,801 | | | 73,905 | | | 1,121,004 | | | 171,652 | | | 200,120 | | | 7,637,687 | | | Translation differences | | (21,382) | | | (41,246) | | | (135,103) | | | (4,142) | | | (65,626) | | | (5,081) | | | (2,631) | | | (275,211) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Additions (2) | | 24,619 | | | 22,373 | | | 19,222 | | | 1,706 | | | 1,527,992 | | | 44,307 | | | 13,850 | | | 1,654,069 | | | | | | | | | | | | | | | | | | | | Disposals / Consumptions | | — | | | (2,604) | | | — | | | (970) | | | (2,366) | | | (32,342) | | | (2,658) | | | (40,940) | | | Indexation | | — | | | — | | | — | | | — | | | — | | | — | | | 21,626 | | | 21,626 | | | Transfers | | 3,390 | | | 475,523 | | | 404,380 | | | 45,558 | | | (932,037) | | | 943 | | | (609) | | | (2,852) | | | Depreciation charge | | — | | | (179,100) | | | (354,490) | | | (27,005) | | | — | | | (111) | | | (52,518) | | | (613,224) | | | | | | | | | | | | | | | | | | | | Closing net book value | | 780,679 | | | 2,520,099 | | | 2,985,810 | | | 89,052 | | | 1,648,967 | | | 179,368 | | | 177,180 | | | 8,381,155 | | | | | | | | | | | | | | | | | | | | Values at the end of the year | | | | | | | | | | | | | | | | | | Cost | | 780,679 | | | 4,824,531 | | | 8,783,691 | | | 371,532 | | | 1,648,967 | | | 210,643 | | | 371,560 | | | 16,991,603 | | | Accumulated depreciation | | — | | | (2,304,432) | | | (5,797,881) | | | (282,480) | | | — | | | (31,275) | | | (194,380) | | | (8,610,448) | | | | | | | | | | | | | | | | | | | | Net book value as of December 31, 2024 | | 780,679 | | | 2,520,099 | | | 2,985,810 | | | 89,052 | | | 1,648,967 | | | 179,368 | | | 177,180 | | | 8,381,155 | | (2) It includes $966 million related to additions of Property, plant and equipment in Mexico, mainly in connection with the investment plant in the Pesquería Industrial Center.
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| Disclosure of Quantitative Information About Right-Of-Use Assets |
Right-of-use assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Right-of-use assets | | | Land | | Buildings and improvements | | Production equipment | | Vehicles, furniture and fixtures | | Total | | Values at the beginning of the year | | | | | | | | | | | | Cost | | 570 | | | 258,797 | | | 112,060 | | | 134 | | | 371,561 | | | Accumulated depreciation | | (45) | | | (137,485) | | | (56,763) | | | (88) | | | (194,381) | | | | | | | | | | | | | | Net book value as of January 1, 2025 | | 525 | | | 121,312 | | | 55,297 | | | 46 | | | 177,180 | | | | | | | | | | | | | | Opening net book value | | 525 | | | 121,312 | | | 55,297 | | | 46 | | | 177,180 | | | Translation differences | | — | | | 2,571 | | | 855 | | | 6 | | | 3,432 | | | | | | | | | | | | | | Additions | | 21,481 | | | 4,161 | | | 8,309 | | | — | | | 33,951 | | | Disposal/Derecognition | | (14,105) | | | (1,237) | | | (14) | | | — | | | (15,356) | | | | | | | | | | | | | | Indexation | | — | | | 6,183 | | | 2,187 | | | — | | | 8,370 | | | Depreciation charge | | (1,063) | | | (35,398) | | | (15,142) | | | (50) | | | (51,653) | | | | | | | | | | | | | | Closing net book value | | 6,838 | | | 97,592 | | | 51,492 | | | 2 | | | 155,924 | | | | | | | | | | | | | | Values at the end of the year | | | | | | | | | | | | Cost | | 7,543 | | | 267,793 | | | 122,145 | | | 105 | | | 397,586 | | | Accumulated depreciation | | (705) | | | (170,201) | | | (70,653) | | | (103) | | | (241,662) | | | | | | | | | | | | | | Net book value as of December 31, 2025 | | 6,838 | | | 97,592 | | | 51,492 | | | 2 | | | 155,924 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Right-of-use assets | | | Land | | Buildings and improvements | | Production equipment | | Vehicles, furniture and fixtures | | Total | | Values at the beginning of the year | | | | | | | | | | | | Cost | | 376 | | | 281,250 | | | 156,614 | | | 355 | | | 438,595 | | | Accumulated depreciation | | (29) | | | (152,288) | | | (85,999) | | | (159) | | | (238,475) | | | | | | | | | | | | | | Net book value as of January 1, 2024 | | 347 | | | 128,962 | | | 70,615 | | | 196 | | | 200,120 | | | | | | | | | | | | | | Opening net book value | | 347 | | | 128,962 | | | 70,615 | | | 196 | | | 200,120 | | | Translation differences | | — | | | 186 | | | (2,800) | | | (17) | | | (2,631) | | | | | | | | | | | | | | Additions | | — | | | 12,411 | | | 1,439 | | | — | | | 13,850 | | | Disposal/Derecognition | | — | | | (144) | | | (2,514) | | | — | | | (2,658) | | | Transfers | | — | | | — | | | (609) | | | — | | | (609) | | | Indexation | | 194 | | | 14,429 | | | 7,003 | | | — | | | 21,626 | | | Depreciation charge | | (16) | | | (34,532) | | | (17,837) | | | (133) | | | (52,518) | | | | | | | | | | | | | | Closing net book value | | 525 | | | 121,312 | | | 55,297 | | | 46 | | | 177,180 | | | | | | | | | | | | | | Values at the end of the year | | | | | | | | | | | | Cost | | 570 | | | 258,797 | | | 112,060 | | | 134 | | | 371,561 | | | Accumulated depreciation | | (45) | | | (137,485) | | | (56,763) | | | (88) | | | (194,381) | | | | | | | | | | | | | | Net book value as of December 31, 2024 | | 525 | | | 121,312 | | | 55,297 | | | 46 | | | 177,180 | |
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