Industrias Bachoco S.A.B. de C.V. | CIK:0001044896 | 3

  • Filed: 4/27/2018
  • Entity registrant name: Industrias Bachoco S.A.B. de C.V. (CIK: 0001044896)
  • Generator: DataTracks
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1044896/000114420418023204/0001144204-18-023204-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1044896/000114420418023204/bachocob-20171231.xml
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  • ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory

    Sensitivity analysis of the defined benefits obligations as of December 31, 2017, 2016 and 2015
     
    2017
     
    Pension
    plan
     
    Seniority
    premium
     
    Constructive
    obligation
     
    Total
    PBO
     
    Discount rate 9.25%
     
     
    (343,485)
     
     
    (99,735)
     
     
    (68,990)
     
     
    (512,210)
     
    Rate increase (+ 1%)
     
     
    (314,460)
     
     
    (94,308)
     
     
    (65,113)
     
     
    (473,881)
     
    Rate decrease (- 1%)
     
     
    (377,114)
     
     
    (105,810)
     
     
    (73,338)
     
     
    (556,262)
     
     
    2016
     
    Pension
    plan
     
    Seniority
    premium
     
    Constructive
    obligation
     
    Total
    PBO
     
    Discount rate 9.00%
     
     
    (308,885)
     
     
    (93,877)
     
     
    (59,792)
     
     
    (462,554)
     
    Rate increase (+ 1%)
     
     
    (280,316)
     
     
    (88,657)
     
     
    (56,237)
     
     
    (425,210)
     
    Rate decrease (- 1%)
     
     
    (312,017)
     
     
    (99,733)
     
     
    (63,796)
     
     
    (475,546)
     
     
    2015
     
    Pension
    plan
     
    Seniority
    premium
     
    Constructive
    obligation
     
    Total
    PBO
     
    Discount rate 8.00%
     
     
    (293,443)
     
     
    (93,037)
     
     
    (60,619)
     
     
    (447,099)
     
    Rate increase (+ 1%)
     
     
    (248,925)
     
     
    (87,540)
     
     
    (56,784)
     
     
    (393,249)
     
    Rate decrease (- 1%)
     
     
    (338,238)
     
     
    (99,240)
     
     
    (64,961)
     
     
    (502,439)