Changes in the balance of provisions recorded
24.5.1 Taxes
| 2017 | 2016 | 2015 | ||||||||||
|
Balance at beginning of the year |
Ps. | 10,223 | Ps. | 1,658 | Ps. | 2,198 | ||||||
|
Penalties and other charges |
148 | 173 | 21 | |||||||||
|
New contingencies |
4 | 3 | 84 | |||||||||
|
Cancellation and expiration |
(98 | ) | (106 | ) | (205 | ) | ||||||
|
Contingencies added in business combinations (1) |
861 | 7,840 | — | |||||||||
|
Payments |
(944 | ) | (6 | ) | (214 | ) | ||||||
|
Brazil tax amnesty |
(3,069 | ) | — | — | ||||||||
|
Effect of foreign currency exchange rates |
(408 | ) | 661 | (226 | ) | |||||||
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|
Balance at end of the year |
Ps. | 6,717 | Ps. | 10,223 | Ps. | 1,658 | ||||||
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24.5.2 Labor
| 2017 | 2016 | 2015 | ||||||||||
|
Balance at beginning of the year |
Ps. | 2,356 | Ps. | 1,340 | Ps. | 1,543 | ||||||
|
Penalties and other charges |
56 | 203 | 209 | |||||||||
|
New contingencies |
115 | 211 | 44 | |||||||||
|
Cancellation and expiration |
(33 | ) | (177 | ) | (102 | ) | ||||||
|
Contingencies added in business combinations |
— | 500 | — | |||||||||
|
Payments |
(76 | ) | (336 | ) | (111 | ) | ||||||
|
Effects of foreign currency exchange rates |
(52 | ) | 615 | (243 | ) | |||||||
|
Effect Venezuela (Note 3.3) |
(1 | ) | — | — | ||||||||
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|
Balance at end of the year |
Ps. | 2,365 | Ps. | 2,356 | Ps. | 1,340 | ||||||
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24.5.3 Legal
| 2017 | 2016 | 2015 | ||||||||||
|
Balance at beginning of the year |
Ps. | 1,049 | Ps. | 319 | Ps. | 427 | ||||||
|
Penalties and other charges |
121 | 33 | — | |||||||||
|
New contingencies |
170 | 196 | — | |||||||||
|
Cancellation and expiration |
(16 | ) | (46 | ) | (33 | ) | ||||||
|
Contingencies added in business combinations |
783 | 496 | — | |||||||||
|
Payments |
(80 | ) | (81 | ) | — | |||||||
|
Brazil tax amnesty |
7 | — | — | |||||||||
|
Effects of foreign currency exchange rates |
(47 | ) | 132 | (75 | ) | |||||||
|
Effects Venezuela |
(2 | ) | — | — | ||||||||
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|
|
|
|
|
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|
Balance at end of the year |
Ps. | 1,985 | Ps. | 1,049 | Ps. | 319 | ||||||
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| (1) | At December 31, 2016, an amount of Ps. 7,840 correspond to tax claims with local Brazil IRS (including a contingency of Ps. 5,321 related to the deductibility of a tax goodwill balance). The remaining contingencies relates to multiple claims with loss expectations assessed by management and supported by the analysis of legal counsels as possible, the total amount of contingencies guaranteed agreements amounts to Ps. 8,081. During 2017, the Company took advantage of a Brazilian tax amnesty program. The settlement of certain outstanding matters under that amnesty program generated a benefit of Ps. 1,874 such benefit has been offset against the corresponding indemnifiable assets. |