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EMPLOYEE BENEFITS (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of defined benefit plans [abstract]

Schedule of balance of liabilities for employee benefits


		December 31, 2024			December 31, 2023
Short term		Ps.	441,644		Ps.	385,296
Post-employment			405,240			380,207
Long term			180,545			159,329
Total		Ps.	1,027,429		Ps.	924,832

Plan Asset		Ps.	(24,126)		Ps.	(17,024)
Net employee benefits		Ps.	1,003,303		Ps.	907,808

Schedule of post-employment benefit expense


		December 31, 2024			December 31, 2023
Defined contribution plan		Ps.	116,145		Ps.	108,059
Defined benefit plan			42,907			44,426
Total		Ps.	159,052		Ps.	152,485

Schedule of post-employment and long-term benefits movements


		Post-employment benefits									Long-term benefits
		December 31, 2024			December 31, 2023			December 31, 2022			December 31, 2024			December 31, 2023			December 31, 2022
Balance at the beginning of the year		Ps.	380,207		Ps.	349,587		Ps.	522,196		Ps.	159,329		Ps.	133,085		Ps.	134,831
Service costs			2,985			2,690			3,845			15,905			14,765			14,815
Interests cost			39,923			41,736			30,778			15,439			16,699			8,949
Past Service Costs			—			(2,079)			—			4,795			10,063			—
		Ps.	423,115		Ps.	391,934		Ps.	556,819		Ps.	195,468		Ps.	174,612		Ps.	158,595
Actuarial Loss (Gain) arising from changes in demographic assumptions			95			(753)			—			1,010			(7,342)			—
Actuarial Loss (Gain) arising from changes in financial assumptions			2,309			26,832			(69,967)			2,036			473			(14,149)
Actuarial Loss arising from changes in the experience			40,293			27,472			2,167			9,812			17,313			10,456
		Ps.	42,697		Ps.	53,551		Ps.	(67,800)		Ps.	12,858		Ps.	10,444		Ps.	(3,693)
Payments to employees			(63,202)			(61,589)			(51,306)			(27,781)			(25,727)			(21,817)
Liquidation of entities			—			—			(432)			—			—			—
Loss of control in subsidiary ⁽¹⁾			—			—			(98,024)			—			—			—
Discontinued operations ⁽¹⁾			—			—			6,251			—			—			—
Effect of movements in exchange rates			2,630			(3,689)			4,079			—			—			—
Liability balance at the end of the year		Ps.	405,240		Ps.	380,207		Ps.	349,587		Ps.	180,545		Ps.	159,329		Ps.	133,085

Plan Assets
Balance at the beginning of the year plan assets		Ps.	(17,024)		Ps.	(18,176)		Ps.	(46,840)		Ps.	—		Ps.	—		Ps.	—
Interests income			(1,052)			(794)			(427)			—			—			—
Remeasurements on plan assets			(3,385)			(1,788)			5,885			—			—			—
Loss of control in subsidiary ⁽¹⁾			—			—			27,269			—			—			—
Effect of movements in exchange rates			(2,665)			3,734			(4,063)			—			—			—
Balance at the end of the year plan assets		Ps.	(24,126)		Ps.	(17,024)		Ps.	(18,176)		Ps.	—		Ps.	—		Ps.	—
Net Balance at the end of the year		Ps.	381,114		Ps.	363,183		Ps.	331,411		Ps.	180,545		Ps.	159,329		Ps.	133,085

(1) See note 1.1., "Discontinued operation of BAC Holding".

Schedule of assumptions used to calculate the obligation projected for different post-employment benefits employees


Post-employment benefits *		December 31, 2024			December 31, 2023
Discount interest rate		9.95	%		11.34	%
Inflation rate		2.95	%		2.96	%
Salary growth rate		3.73	%		3.80	%
Pension growth rate		3.00	%		3.00	%

^*Entities in Colombia and subsidiaries abroad participate.


Long-term benefits *		December 31, 2024			December 31, 2023
Discount interest rate		9.95	%		11.40	%
Inflation rate		3.00	%		3.00	%
Salary growth rate		4.27	%		4.27	%

^*Only entities from Colombia participate.

Schedule of sensitivity analysis for post-employment and long-term benefits liabilities due to defined benefits plans to different actuarial and financial variables

-0.50 basic points

+0.50 basic points

At December 31, 2024

Post-employment
benefits

Long-term
benefits

Post-employment
benefits

Long-term
benefits

Discount interest rate

Ps.

12,270

Ps.

3,815

Ps.

(11,583)

Ps.

(3,642)

Salaries growth rate

(2,568)

(4,483)

2,693

4,759

Retirement growth rate

(11,323)

N/A

11,923

N/A

-0.50 basic points

+0.50 basic points

At December 31, 2023

Post-employment
benefits

Long-term
benefits

Post-employment
benefits

Long-term
benefits

Discount interest rate

Ps.

10,764

Ps.

3,050

Ps.

(10,227)

Ps.

(2,919)

Salaries growth rate

(1,756)

(3,819)

2,353

3,589

Retirement growth rate

(10,443)

N/A

10,979

N/A

Schedule of future benefit payments projected, reflecting services


		Payments for post-			Payments for long-
Year		employment			term benefits
2025		Ps.	61,487		Ps.	32,940
2026			56,004			25,538
2027			52,583			26,331
2028			51,751			24,272
2029			48,748			23,559
Years 2030 - 2034			217,674			87,138
Total		Ps.	488,247		Ps.	219,778