COCA COLA FEMSA SAB DE CV | CIK:0000910631 | 3

  • Filed: 4/18/2018
  • Entity registrant name: COCA COLA FEMSA SAB DE CV (CIK: 0000910631)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/910631/000119312518121141/0001193125-18-121141-index.htm
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  • ifrs-full:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory

     

     

        Rights to
    Produce and
    Distribute
    Coca-Cola
    trademark

    Products
        Goodwill     Other
    indefinite
    lived
    intangible
    assets
        Technology
    Costs and
    management
    systems
        Development
    systems
        Other
    amortizables
        Total  

    Balance as of January 1, 2015

      Ps. 70,263     Ps. 23,593     Ps. 139     Ps. 2,882     Ps. 1,312     Ps. 345     Ps. 98,534  

    Purchases

        —         —         —         73       458       29       560  

    Transfer of completed development systems

        —         —         —         1,085       (1,085     —         —    

    Effect of movements in exchange rates

        (4,992     (2,556     (19     (218     (2     (44     (7,831

    Changes in value on the recognition of inflation effects

        1,121       —         —         —         —         —         1,121  

    Capitalization of borrowing cost

        —         —         —         28       —         —         28  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Cost as of December 31, 2015

      Ps. 66,392     Ps. 21,037     Ps. 120     Ps. 3,850     Ps. 683     Ps. 330     Ps. 92,412  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Balance as of January 1, 2016

      Ps. 66,392     Ps. 21,037     Ps. 120     Ps. 3,850     Ps. 683     Ps. 330     Ps. 92,412  

    Purchases

        —         —         —         127       609       2       738  

    Acquisition from business combinations

        9,602       7,856       1,067       247       3       109       18,884  

    Transfer of completed development systems

        —         —         —         304       (304     —         —    

    Disposals

        —         —         —         (323     —         (2     (325

    Effect of movements in exchange rates

        8,124       4,689       61       363       (193     36       13,080  

    Changes in value on the recognition of inflation effects

        1,220       —         —         —         —         —         1,220  

    Capitalization of borrowing cost

        —         —         —         11       —         —         11  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Cost as of December 31, 2016

      Ps. 85,338     Ps. 33,582     Ps. 1,248     Ps. 4,579     Ps. 798     Ps. 475     Ps. 126,020  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Balance as of January 1, 2017

      Ps. 85,338     Ps. 33,582     Ps. 1,248     Ps. 4,579     Ps. 798     Ps. 475     Ps. 126,020  

    Purchases

        1,288       —         7       179       920       446       2,840  

    Acquisition from business combinations

        3,874       —         —         6       —         64       3,944  
        5,192       (6,168          

    Transfer of completed development systems

        —         —         —         412       (412     —         —    

    Disposals

        —         —         —         —         —         —         —    

    Effect of movements in exchange rates

        (2,318     (1,186     101       (86     (15     (52     (3,556

    Changes in value on the recognition of inflation effects

        (727     —         —         —         —         175       (552

    Effect Venezuela (Note 3.3)

        —         —         —         —         —         (139     (139
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Cost as of December 31, 2017

      Ps. 92,647     Ps. 26,228     Ps. 1,356     Ps. 5,090     Ps. 1,291     Ps. 969     Ps. 127,581  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Accumulated amortization

                 

    Balances as of January 1, 2015

      Ps.     Ps.     Ps.     Ps. (1,273   Ps.     Ps. (237   Ps. (1,510

    Amortization expense

        —         —         —         (339     —         (35     (374

    Effect of movements in exchange rate

        —         —         —         174       —         52       226  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Balances as of December 31, 2015

        —         —         —         (1,438     —         (220     (1,658

    Amortization expense

        —         —         —         (427     —         (35     (462

    Disposals

        —         —         —         249       —         —         249  

    Effect of movements in exchange rate

        —         —         —         (148     —         (37     (185
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Balances as of December 31, 2016

        —         —         —         (1,764     —         (292     (2,056

    Amortization expense

        —         —         —         (605     —         (42     (647

    Disposals

        —         —         —         —         —         —         —    

    Effect of movements in exchange rate

        —         —         —         46       —         184       230  

    Effect Venezuela (Note 3.3)

        —         —         —         —         —         (120     (120

    Impairment Venezuela

        (745     —         —         —         —         —         (745
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Balances as of December 31, 2017

      Ps. (745   Ps. —       Ps. —       Ps. (2,323   Ps. —       Ps. (270   Ps. (3,338
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Balance as of December 31, 2015

      Ps. 66,392     Ps. 21,037     Ps. 120     Ps. 2,412     Ps. 683     Ps. 110     Ps. 90,754  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Balance as of December 31, 2016

      Ps. 85,338     Ps. 33,582     Ps. 1,248     Ps. 2,815     Ps. 798     Ps. 183     Ps. 123,964  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Balance as of December 31, 2017

      Ps. 91,902     Ps. 26,228     Ps. 1,356     Ps. 2,767     Ps. 1,291     Ps. 699     Ps. 124,243