The changes in the net post-employment liability (asset) in the consolidated statements of financial position as of December 31, 2017 and 2016, are as follows:
|
|
|
Pensions |
|
Seniority |
|
2017 |
|
2016 |
|
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|
|
|
|
|
|
|
|
|
|
|
||||
|
Beginning of net post-employment liability (asset) |
|
Ps. |
684,733 |
|
Ps. |
(164,260 |
) |
Ps. |
520,473 |
|
Ps. |
407,179 |
|
|
Net periodic cost |
|
118,553 |
|
40,352 |
|
158,905 |
|
(53,344 |
) |
||||
|
Remeasurement of post-employment benefits |
|
84,929 |
|
199,728 |
|
284,657 |
|
282,520 |
|
||||
|
Benefits paid |
|
(154,921 |
) |
(93,019 |
) |
(247,940 |
) |
(115,882 |
) |
||||
|
|
|
|
|
|
|
|
|
|
|
||||
|
Ending net post-employment liability (asset) |
|
Ps. |
733,294 |
|
Ps. |
(17,199 |
) |
Ps. |
716,095 |
|
Ps. |
520,473 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
The post-employment benefits as of December 31, 2017 and 2016 and remeasurements adjustments for the years ended December 31, 2017 and 2016, are summarized as follows:
|
|
|
2017 |
|
2016 |
|
||
|
Pensions: |
|
|
|
|
|
||
|
Defined benefit obligations |
|
Ps. |
1,974,026 |
|
Ps. |
2,066,629 |
|
|
Plan assets |
|
1,240,732 |
|
1,381,896 |
|
||
|
Unfunded status of plans |
|
733,294 |
|
684,733 |
|
||
|
Remeasurements adjustments(1) |
|
84,929 |
|
181,161 |
|
||
|
|
|
|
|
|
|
||
|
Seniority premiums: |
|
|
|
|
|
||
|
Defined benefit obligations |
|
Ps. |
445,127 |
|
Ps. |
447,606 |
|
|
Plan assets |
|
462,326 |
|
611,866 |
|
||
|
Unfunded status of plans |
|
(17,199 |
) |
(164,260 |
) |
||
|
Remeasurements adjustments(1) |
|
199,728 |
|
101,359 |
|
||
|
(1) |
On defined benefit obligations and plan assets. |