| OTHER ACCOUNTS RECEIVABLE, NET |
NOTE 12 – OTHER ACCOUNTS RECEIVABLE, NET Balances of other accounts receivable, net of impairment losses, comprise the following as of December 31, 2025 and 2024: | | | | | | | | |
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| | | | December 31, | | December 31, |
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| | Note | | 2025 | | 2024 |
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| | | | | | | | | Contract assets (1) | | 12.1 | | Ps. | 17,075,157 | | Ps. | 19,269,344 | Other accounts receivable (2) | | 12.2 | | | 7,776,441 | | | 9,051,029 | Total other accounts receivable | | | | Ps. | 24,851,598 | | Ps. | 28,320,373 | Impairment allowance contract assets | | 4.1.5 | | | (8,455) | | | (9,103) | Loss allowance | | | | | (384,237) | | | (352,868) | Total other accounts receivable, net | | | | Ps. | 24,458,906 | | Ps. | 27,958,402 |
(1) See Note 12.1 “Financial assets in concession arrangements”. (2) As of December 2025, the assets related to Multi Financial Group (MFG) were no longer presented line-by-line on the Consolidated Statements of Financial Position and were instead reported in a single line item within “Non-current assets held for sale”, see note 13.A. 12.1 Financial assets in concession arrangements The following table provides information about assets from contracts with customers as of December 31, 2025 and 2024: | | | | | | |
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Contract assets | | December 31, 2025 | | December 31, 2024 |
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| | | | | | | Financial assets in concession arrangements rights at fair value (1)(3) | | Ps. | 2,635,437 | | Ps. | 4,181,835 | Financial assets in concession arrangements rights at amortized cost (1) | | | 14,439,720 | | | 15,087,509 | Gross balance of other accounts receivable | | Ps. | 17,075,157 | | Ps. | 19,269,344 | Loss allowance (2) | | | (8,455) | | | (9,103) | Total contract assets | | Ps. | 17,066,702 | | Ps. | 19,260,241 |
| (1) | See note 16 details regarding concession arrangements rights. |
| (2) | See reconciliations simplified approach and general approach loss allowance on note 4.1.5. |
| (3) | Includes, as of December 31, 2025, the reclassification to property, plant and equipment for Ps. (2,648,078), due to the termination of the concession contract corresponding to the Ballena–Cartagena gas pipeline segment, operated by Promigas, in compliance with the contractual and regulatory conditions applicable to the natural gas transportation system. See Note 16 “Assets in concession contracts”. See Note 15 “Property, plant and equipment”." |
12.2 Other accounts receivable The detailed information of other accounts receivable measured at amortized cost, as of December 31, 2025 and 2024 is as follows: | | | | | | | Other accounts receivable | | December 31, 2025 (1) | | December 31, 2024 | Debtors | | Ps. | 1,921,640 | | Ps. | 2,135,285 | Accounts receivable for goods and services sales in Non-financial sector companies | | | 1,908,758 | | | 1,893,203 | Credit card compensations and network compensation | | | 504,715 | | | 1,101,495 | Government | | | 741,217 | | | 875,473 | Payment in advance | | | 836,799 | | | 871,648 | Conditional contributions | | | 653,347 | | | 684,801 | Taxes | | | 55,376 | | | 51,592 | Others | | | 1,154,589 | | | 1,437,532 | Gross balance of other accounts receivable | | Ps. | 7,776,441 | | Ps. | 9,051,029 | Allowance for impairment of other accounts receivable | | | (384,237) | | | (352,868) | Other accounts receivable, net | | Ps. | 7,392,204 | | Ps. | 8,698,161 |
(1) As of December 2025, the assets related to Multi Financial Group (MFG) were no longer presented line-by-line on the Consolidated Statements of Financial Position and were instead reported in a single line item within “Non-current assets held for sale”, see note 13.A.
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