15	Balances and transactions with related parties

The accounts payable and transactions with related parties at December 31, 2018 and 2017 are summarized as follows:

	2018				2017
	Receivable		Payable		Receivable		Payable
Optimus (see Note 11)	$	59,098	$	-	$	59,098	$	-
SSA México, S.A. de C.V. (a)		-		18,379		-		34,756
TMM DM (b)		148,866		-		158,090		-
	$	207,964	$	18,379	$	217,188	$	34,756

(a)

SSA México, S.A. de C.V., is a company with which Grupo TMM and Administración Portuaria Integral de Acapulco, S.A. de C.V. conduct leasing operations and consulting.

(b)

The balances with TMM DM arise due to the loss of control of the latter and are related to the maritime operations of TMM DM with the Group.

The most relevant transactions with related parties at December 31, 2018, 2017 and 2016 are summarized as follows:

	2018		2017		2016
Income:
Gain on sale of fixed assets (see Note 9)	$	-	$	-	$	54,679
Maritime services provider (c)		187,426		-		-
Leases (a)		66		788		788
	$	187,492	$	788	$	55,467

Expenses:
Other expenses (b)	$	366	$	415	$	346

(a)

Grupo TMM, S.A.B. lease operations with SSA México, S.A. de C.V.

(b)

Management consulting provided by SSA México, S.A. de C.V. to Administración Portuaria Integral de Acapulco, S.A. de C.V.

(c)

Maritime services provider between TMM Direccion Corporativa, S.A. de C.V, subsidiary of Grupo TMM and TMM DM, related party.

Transactions involving executive personnel for the years ended December 31, 2018, 2017 and 2016 include the following expenses:

	2018		2017		2016
Short-term benefits
Salaries		33,790	$	31,065	$	37,768
Social security costs		462		471		623
	$	34,252	$	31,536	$	38,391