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Investor Presentaiton

Central America: For the years ended December 31, 2013 and 2012, an analysis of the liabilities associated with termination benefits in Central America is as follows: At December 31, 2013, the actuarial assumptions used in the actuarial study for each country are as follows: Country Defined benefit obligation December 31, December 31, 2013 2012 Costa Rica Ps. 73,892 Ps. 62,522 Guatemala 534,557 564,658 Honduras 80,526 77,342 Nicaragua El Salvador Total 11,781 12,798 50,079 53,738 Ps. 750,835 Ps. 771,058 Country Discount rate Salary increase rate Mexico 7.50% 5.25% Costa Rica 10.12% 5.50% Guatemala 8.50% 4.50% Honduras 13.29% 6.00% Nicaragua 12.99% 7.50% El Salvador 8.30% 3.10% For the years ended December 31, 2013 and 2012, an analysis of the cost of termination benefits in Central America is as follows: Country Current-year service cost December 31, December 31, 2013 2012 Net interest December 31, 2013 December 31, 2012 Costa Rica Ps. 13,328 Ps. 47,289 Ps. Guatemala 67,935 53,825 14,297 Ps. 39,712 Honduras 16,878 16,802 8,210 8,968 42,175 7,844 Nicaragua 4,069 4,489 1,483 1,639 El Salvador 10,898 Total Ps. 113,108 Ps. 11,076 133,481 Ps. 3,532 67,234 Ps. 5,146 65,772 Termination benefits paid out for the year ended December 31, 2013 were Ps. 161,318 (Ps. 147,720 in 2012). 15.- EQUITY: a. At ordinary and extraordinary meetings held on March 14, 2013, the shareholders adopted the following resolutions: 1. Approval of a cap of Ps. 5,000,000 on the amount the Company would use in 2013 to repurchase its own shares. 2. Cancellation of 24,917,540 series "V" shares resulting from the repurchase of shares. 3. Increase in the legal reserve of Ps. 1,163,758 to be charged to retained earnings. 4. A declared cash dividend of Ps. 0.46 pesos per share to be paid on April 23, 2013 and two extraordinary cash dividends of Ps. 0.29 pesos per share and Ps. 0.17 pesos per share to be paid on April 23 and on November 26, 2013, respectively. 5. Approval of the comprehensive amendment to the Company's bylaws. b. At ordinary and extraordinary meetings held on March 27, 2012, the shareholders adopted the following resolutions: 1. Approval of a cap of Ps. 5,000,000 on the amount the Company would use in 2012 to repurchase its own shares. 2. Cancellation of 100,997,000 series "V" shares resulting from the repurchase of shares. 3. Increase in the legal reserve of Ps. 1,112,692 to be charged to retained earnings. 4. A declared cash dividend of Ps. 0.44 pesos per share and an extraordinary cash dividend of Ps. 0.11 pesos per share. Both dividends were to be paid on April 30, 2012. 2013 Financial and Social Responsibility Report 81
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