Schedule of analysis of net period cost
	2025				2024			2023
Analysis of net period cost:
Current service cost		US$	(940	)		US$	222		US$	2,187
Interest cost on benefit obligation			1,213				983			1,109
Net period cost		US$	273			US$	1,205		US$	3,296


	2025	2024
Financial:
Discount rate	9.70%	10.69%
Expected rate of salary increases	5.60%	5.60%
Annual increase in minimum salary	3.75%^{(1) (2)}	3.75%^{(1) (2)}

Biometric:
Mortality ⁽³⁾	EMSSA 09, CEPAL 2010 EL SALVADOR - COSTA RICA	EMSSA 09, CEPAL 2010 EL SALVADOR - COSTA RICA
Disability ⁽⁴⁾	IMSS-97	IMSS-97

(1)

3.75% applies to the General Zone and Border Zone in Mexico

(2)

Border Zone, is made up of the states that border with the United States and the General Zone is made up by the rest states of the country.

(3)

Mexican Experience of social security (EMSSA), Economic Commission for Latin America and the Caribbean (CEPAL for its Spanish acronym).

(4)

Mexican Experience of Instituto Mexicano del Seguro Social (IMSS).

Present value of the defined benefit obligation (In thousands of U.S. dollars)

Assumptions

Increase

Decrease

Discount rate:

50 basis points

US$

(819

)

US$

900

Statutory minimum wage increase rate:

50 basis points

US$

313

US$

(335

)

Salary increase rate:

50 basis points

US$

609

US$

(566

)