| Disclosure of detailed information about other intangible assets |
| | | | | | | | | | | | |
|---|
| | Internally generated | | Separate | | |
|---|
| | Developing | | In use | | Acquisition (5) | | Total |
|---|
Balance as of January 1, 2023 | | Ps. | 789,686 | | Ps. | 463,960 | | Ps. | 786,512 | | Ps. | 2,040,158 | Capitalizations / Acquisitions / Purchases | | | 629,807 | | | — | | | 52,889 | | | 682,696 | Amortization | | | — | | | (89,949) | | | (172,931) | | | (262,880) | Transfers | | | (191,381) | | | 111,365 | | | 80,016 | | | — | Withdrawals | | | (11,244) | | | — | | | (1,258) | | | (12,502) | Arrangement of entities (1) | | | (14,333) | | | — | | | (459) | | | (14,792) | Discontinued operations (2) | | | — | | | — | | | (14,846) | | | (14,846) | Effect of movements in exchange rates | | | (1,092) | | | — | | | (34,315) | | | (35,407) | Balance as of December 31, 2023 | | Ps. | 1,201,443 | | Ps. | 485,376 | | Ps. | 695,608 | | Ps. | 2,382,427 | Capitalizations / Acquisitions / Purchases | | | 609,682 | | | — | | | 45,168 | | | 654,850 | Amortization | | | — | | | (112,936) | | | (164,352) | | | (277,288) | Transfers | | | (665,019) | | | 431,499 | | | 233,520 | | | — |
| | | | | | | | | | | | |
|---|
| | Internally generated | | Separate | | |
|---|
| | Developing | | In use | | Acquisition (5) | | Total |
|---|
Withdrawals | | | (1,494) | | | (3,232) | | | (4,487) | | | (9,213) | Discontinued operations (2) | | | — | | | — | | | (12,562) | | | (12,562) | Effect of movements in exchange rates | | | 1,002 | | | — | | | 19,102 | | | 20,104 | Balance as of December 31, 2024 | | Ps. | 1,145,614 | | Ps. | 800,707 | | Ps. | 811,997 | | Ps. | 2,758,318 | Capitalizations / Acquisitions / Purchases | | | 601,350 | | | 5,039 | | | 75,343 | | | 681,732 | Amortization | | | — | | | (174,754) | | | (187,171) | | | (361,925) | Transfers | | | (831,840) | | | 608,886 | | | 222,954 | | | — | Withdrawals | | | (7,021) | | | (8,694) | | | (158) | | | (15,873) | Transfer from concessions (3) | | | — | | | — | | | 27,738 | | | 27,738 | Reclassification MFG operation (4) | | | (3,432) | | | — | | | (90,218) | | | (93,650) | Discontinued operations (2) | | | — | | | — | | | (19,148) | | | (19,148) | Effect of movements in exchange rates | | | (1,321) | | | — | | | (21,704) | | | (23,025) | Balance as of December 31, 2025 | | Ps. | 903,350 | | Ps. | 1,231,184 | | Ps. | 819,633 | | Ps. | 2,954,167 |
| (1) | Includes the sale of Peajes Electrónicos. |
| (2) | See note 13.B., "Discontinued operation related to Multi Financial Group". |
| (3) | Corresponds to the termination of the concession contract for the Ballena–Cartagena gas pipeline section, operated by Promigas, in compliance with the contractual and regulatory conditions applicable to the natural gas transportation system. See note 16.2 “Intangible assets in concession arrangements”. As it is a reclassification, it is considered a non‑cash transaction. |
| (4) | Corresponds to the reclassification to Non-Current Assets Held for Sale of Multi Financial Group operation as of December 31, 2025, see note 13.A. |
| (5) | Separately Acquired Intangible Assets: These are intangible assets that, at the time of acquisition, are not in the location and condition necessary to operate as intended by management and require incurring costs directly attributable to preparing the asset for its intended use. |
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