CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
OPERADORA DE SITES MEXICANOS, S.A.B. DE C.V. AND SUBSIDIARIES
d) The key assumptions used in the actuarial study, expressed in absolute terms, were as follows:
2022
2021
Financial assumptions
Discount rate
Expected salary increase rate
Inflation rate
Biometric assumptions
Mortality rate
Disability rate
As at 31 December 2022 and 2021, the Company does not have any material contingent liabilities for employee benefits.
14. EMPLOYEE BENEFITS
10.07%
8.05%
7.50%
7.00%
3.75%
3.50%
EMSSA 2009 Dynamic
IMSS 97
EMSSA 2009 Dynamic
IMSS 97
As at 31 December 2022 and 2021, the Company has recognized accrued liabilities for short-term employee benefits. An analysis is as follows:
Paid annual leave
Vacation premium
Bonuses
Employee profit sharing
54
54
As at
As at
31 December
2020
Arising during
the year
31 December
Utilized
2021
Arising during
the year
Utilized
As at
31 December
2022
Ps.
2,117
Ps.
3,822
4,484
4,431
Ps.
(3,464) Ps.
3,137
Ps.
4,019
Ps.
(4,317) Ps.
2,839
(6,026)
2,227
8,312
(5,638)
4,901
13,276
13,100
(15,129)
11,247
19,617
(12,694)
18,170
2,201
27,233
Ps.
21,416
Ps.
49,248
Ps.
(2,201)
(26,820) Ps.
27,233
43,844
Ps.
18,127
50,075
(21,110)
24,250
Ps.
(43,759)
Ps.
50,160
15. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
An analysis of accounts payable and accrued liabilities is as follows:
2022
2021
Suppliers and accounts payable
Ps.
Provisions and accrued liabilities
Total
107,305
61,836
Ps.
142,403
89,264
Ps.
169,141
Ps.
231,667
The above-mentioned provisions represent expenses incurred in 2022 and 2021 or services contracted during these years that are to be paid in the following year. There is
uncertainty as to both the final amounts payable and the timing of the Company's cash outlay and thus, the amounts shown above may vary.View entire presentation