XML 45 R21.htm IDEA: XBRL DOCUMENT v3.23.1
Other Non-Current Assets and Other Non-Current Financial Assets
 12 Months Ended
Dec. 31, 2022
Non-current assets [abstract]  
Other Non-Current Assets and Other Non-Current Financial Assets Other Non-Current Assets and Other Non-Current Financial Assets
14.1 Other non-current assets
December 31, 2022December 31, 2021
Agreement with customers Ps.771Ps.759
Long-term prepaid advertising expenses 184213
Guarantee deposits (1)
 1,6121,532
Prepaid bonuses 327283
Advances to acquire property, plant and equipment 981460
Recoverable taxes 1,8441,687
Indemnifiable assets from business combinations (2)
 1,5551,554
Others 1,984912
 Ps.9,258Ps.7,400
(1)As it is customary in Brazil, the Company is required to guarantee tax, legal and labor contingencies by guarantee deposits including those related to business acquisitions. See Note 26.7.
(2)Corresponds to indemnification assets that are warranted by former Vonpar owners in accordance with the share purchase agreement.

14.2 Other non-current financial assets
December 31, 2022December 31, 2021
Non-current accounts receivable Ps.1,686Ps.1,245
Derivative financial instruments (see Note 21) 3,52016,710
Others  923674
Other investments in equity instruments (1)
 17,68122,442
 Ps.23,810Ps.41,071
(1)Corresponds to the acquisition of a minority stake in Jetro Restaurant Depot as of November 8, 2019. On October 9, 2020, the Company acquired an additional minority stake in Jetro. Refer to Note 3.7.3.

As of December 31, 2022 and 2021, non-current accounts receivable includes mainly receivables measured at its fair value for to Ps. 1,623 and Ps. 1,178, respectively. The fair value is calculated based on the discounted value of contractual cash flows whereby the discount rate is estimated using rates currently offered for receivables of similar amounts and maturities, which is considered to be level 2 in the fair value hierarchy.