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NET INCOME FROM CONTRACTS WITH CUSTOMERS (Tables)
12 Months Ended
Dec. 31, 2023
Income from contract with customers [abstract]  
Schedule of income and expenses for commissions and fees

December 31, 

December 31, 

December 31, 

Income from commissions and fees

2023

2022

2021 (1)

Banking service fees

Ps.

1,663,340

Ps.

1,533,322

Ps.

1,364,835

Debit and credit card fees

  

1,009,472

  

836,046

  

671,131

Pension and severance fund management

  

978,504

  

885,420

  

1,199,068

Trust activities and portfolio management services

  

463,194

  

353,285

  

336,637

Bonded warehouse services

  

188,191

  

187,237

  

169,386

Commissions on transfers, checks and checkbooks

  

22,941

  

25,181

  

25,187

Office network services

  

21,638

  

24,935

  

18,914

Other commissions and fees

  

9,056

  

29,013

  

10,771

Total income from commissions and fees

Ps.

4,356,336

Ps.

3,874,439

Ps.

3,795,929

December 31, 

December 31, 

December 31, 

Expenses from commissions and fees

2023

2022

2021 (1)

Banking services

Ps.

(617,524)

Ps.

(473,595)

Ps.

(371,380)

Sales and services commissions

  

(250,460)

  

(340,918)

  

(227,510)

Fees paid to pension funds sales force

  

(70,335)

  

(97,470)

  

(87,499)

Information processing services of operators

  

(29,905)

  

(24,320)

  

(22,940)

Offices network services

  

(20,147)

  

(16,993)

  

(11,158)

Other

  

(15,442)

  

(17,380)

  

(11,255)

Total expenses from commissions and fees

Ps.

(1,003,813)

Ps.

(970,676)

Ps.

(731,742)

Net income from commissions and fees

Ps.

3,352,523

Ps.

2,903,763

Ps.

3,064,187

(1) Comparative information has been re-presented due to a discontinued operation disclosed in Note 1.1.

Schedule of incomes and cost for goods and services

Below is the detail of the income and cost from goods and services for the years ended as of December 31, 2023, 2022 and 2021:

    

December 31, 

    

December 31, 

    

December 31, 

Income from sales of goods and services

2023

2022

2021

Energy and Gas

 

Ps.

6,158,616

  

Ps.

5,718,808

 

Ps.

4,874,278

Infrastructure

3,954,197

5,330,193

4,662,912

Hotels

598,895

532,337

285,692

Agribusiness

296,804

340,984

218,511

Other services

215,044

219,005

409,521

Total income from sales of goods and services (*)

 

Ps.

11,223,556

  

Ps.

12,141,327

 

Ps.

10,450,914

(*) See note 31.6, to see income by country.

    

December 31, 

    

December 31, 

    

December 31, 

Costs and expenses of sales goods and services

2023

2022

2021

Cost of sales from companies from non-financial sector

 

Ps.

(5,799,721)

  

Ps.

(5,575,912)

 

Ps.

(5,594,615)

Allowance for impairment of loans and receivables

 

  

(51,035)

  

(59,073)

 

  

(51,064)

General and administrative expenses

 

  

(989,313)

  

(843,125)

 

  

(647,425)

Personnel expenses

 

  

(607,894)

  

(609,050)

 

  

(558,561)

Amortization of intangible assets

 

  

(353,305)

  

(305,488)

 

  

(263,755)

Depreciation of tangible assets

 

  

(90,344)

  

(103,972)

 

  

(117,246)

Depreciation of right of use assets

(37,031)

(35,294)

(34,374)

Employee bonuses

 

  

(14,376)

  

(11,569)

 

  

(38,766)

Commissions and fees expenses

 

  

(39,466)

  

(34,646)

 

  

(27,886)

Donations expenses

 

  

(19,858)

  

(16,739)

 

  

(16,178)

Labor severances

 

  

(3,254)

  

(1,363)

 

  

(2,109)

Total costs and expenses of sales goods and services

 

Ps.

(8,005,597)

  

Ps.

(7,596,231)

 

Ps.

(7,351,979)

Gross profit from sales of goods and services

 

Ps.

3,217,959

  

Ps.

4,545,096

 

Ps.

3,098,935