| Disclosure of legal related and non legal related provisions |
The movement and balances of legal and non-legal related provisions during the periods ended on December 31, 2025, 2024 and 2023 are described below: | | | | | | | | | | | | For legal | | Non-legal | | Total provisions | Balance as of January 1, 2023 | | Ps. | 229,193 | | Ps. | 997,978 | | Ps. | 1,227,171 | Provisions made during the year | | | 298,719 | | | 334,974 | | | 633,693 | Provisions used during the year | | | (51,160) | | | (338,536) | | | (389,696) | Provisions reversed during the year | | | (258,421) | | | (110,419) | | | (368,840) | Effect of movements in exchange rates | | | (642) | | | (18,403) | | | (19,045) | Balance as of December 31, 2023 | | Ps. | 217,689 | | Ps. | 865,594 | | Ps. | 1,083,283 | Provisions made during the year | | | 202,964 | | | 291,234 | | | 494,198 | Provisions used during the year | | | (38,897) | | | (135,145) | | | (174,042) | Provisions reversed during the year (1) | | | (189,486) | | | (121,466) | | | (310,952) | Effect of movements in exchange rates | | | 256 | | | 9,928 | | | 10,184 | Balance as of December 31, 2024 | | Ps. | 192,526 | | Ps. | 910,145 | | Ps. | 1,102,671 | Provisions made during the year | | | 120,242 | | | 304,455 | | | 424,697 | Provisions used during the year | | | (33,754) | | | (195,241) | | | (228,995) | Provisions reversed during the year (1) | | | (123,333) | | | (175,917) | | | (299,250) | Effect of movements in exchange rates | | | (303) | | | (8,429) | | | (8,732) | Reclassification MFG operation (2) | | | — | | | (960) | | | (960) | Discontinued operation (3) | | | — | | | 166 | | | 166 | Balance as of December 31, 2025 | | Ps. | 155,378 | | Ps. | 834,219 | | Ps. | 989,597 |
| (1) | For legal related, recovery of provisions by Porvenir as of December 31, 2025 and 2024 by Ps. 101,403 and Ps.177,527 respectively for claims for nullity of affiliations that were in progress. |
| (2) | As of December 2025, the liabilities 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 “Liabilities directly associated with non-current assets held for sale”, see note 13.A. |
| (3) | See note 13.B., "Discontinued operation related to Multi Financial Group". |
The estimated period for the settled of the provisions recorded as of December 31,2025 and 2024 is a follows. | | | | | | | | | | Estimated period to be settled | | Legal related | | Non-legal | | Total provisions | Within twelve months | | Ps. | 12,956 | | Ps. | 168,411 | | Ps. | 181,367 | After twelve months | | | 142,422 | | | 665,808 | | | 808,230 | Balance as of December 31, 2025 | | Ps. | 155,378 | | Ps. | 834,219 | | Ps. | 989,597 |
| | | | | | | | | | | Estimated period to be settled | | Legal related | | Non-legal | | Total provisions | | Within twelve months | | Ps. | 12,209 | | Ps. | 226,460 | | Ps. | 238,669 | | After twelve months | | | 180,317 | | | 683,685 | | | 864,002 | | Balance as of December 31, 2024 | | Ps. | 192,526 | | Ps. | 910,145 | | Ps. | 1,102,671 | |
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