Pacific Airport Group | CIK:0001347557 | 3

  • Filed: 4/20/2018
  • Entity registrant name: Pacific Airport Group (CIK: 0001347557)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1347557/000156459018008605/0001564590-18-008605-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1347557/000156459018008605/pac-20171231.xml
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  • ifrs-full:DisclosureOfFinanceCostExplanatory

    27.

    Finance cost – Net

    The net finance (cost) income is comprised of the following for the years ended December 31, 2015, 2016 and 2017:

     

     

     

    2015

     

     

    2016

     

     

    2017

     

    Interest income from cash equivalents

     

    Ps.

     

    81,489

     

     

    Ps.

     

    182,426

     

     

    Ps.

     

    354,439

     

    Interest on recovered taxes

     

     

     

    3,465

     

     

     

     

    16,199

     

     

     

     

    8,791

     

    Gain on derivative financial investments

     

     

     

    —

     

     

     

     

    68,261

     

     

     

     

    34,361

     

    Other

     

     

     

    5,935

     

     

     

     

    12,684

     

     

     

     

    23,144

     

    Total interest income

     

     

     

    90,889

     

     

     

     

    279,570

     

     

     

     

    420,735

     

    Interest cost from bank loans

     

     

     

    (71,881

    )

     

     

     

    (107,680

    )

     

     

     

    (124,438

    )

    Loss on financial investments held for trading purposes

     

     

     

    (242

    )

     

     

     

    (2

    )

     

     

     

    —

     

    Commissions for bank loans

     

     

     

    (1,901

    )

     

     

     

    —

     

     

     

     

    (32

    )

    Other financing costs

     

     

     

    (8,594

    )

     

     

     

    (24,620

    )

     

     

     

    (18,362

    )

    Interest cost for debt securities

     

     

     

    (126,686

    )

     

     

     

    (249,406

    )

     

     

     

    (476,375

    )

    Total interest expense

     

     

     

    (209,304

    )

     

     

     

    (381,708

    )

     

     

     

    (619,207

    )

    Foreign exchange gains

     

     

     

    222,292

     

     

     

     

    759,965

     

     

     

     

    1,025,183

     

    Foreign exchange loss

     

     

     

    (560,687

    )

     

     

     

    (1,260,859

    )

     

     

     

    (926,100

    )

    Foreign exchange gains (loss) - Net

     

     

     

    (338,395

    )

     

     

     

    (500,894

    )

     

     

     

    99,083

     

    Finance cost - Net

     

    Ps.

     

    (456,810

    )

     

    Ps.

     

    (603,032

    )

     

    Ps.

     

    (99,389

    )