Grupo Aeroportuario del Centro Norte, S.A.B. de C.V. (OMAB) 20-F 29 Apr 22 2021 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2021shares
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	1-33168
Entity Registrant Name	Central North Airport Group
Entity Central Index Key	0001378239
Document Period End Date	Dec. 31, 2021
Amendment Flag	false
Entity Incorporation, State or Country Code	O5
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Address, Address Line One	Plaza Metrópoli Patriotismo
Entity Address, Address Line Two	Piso 5 Av. Patriotismo 201 Col. San Pedro de los Pinos
Entity Address, City or Town	Benito Juárez
Entity Address, Country	MX
Entity Interactive Data Current	No
Document Accounting Standard	International Financial Reporting Standards
Auditor Name	Galaz, Yamazaki, Ruíz, Urquiza, S.C.
Auditor Firm ID	1130
Auditor Location	Mexico
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
ICFR Auditor Attestation Flag	true
Business Contact [Member]
Contact Personnel Name	Ruffo Pérez Pliego del Castillo
Entity Address, Address Line One	Plaza Metrópoli Patriotismo
Entity Address, Address Line Two	Piso 5 Av. Patriotismo 201 Col. San Pedro de los Pinos
Entity Address, City or Town	Benito Juárez
Entity Address, Country	MX
City Area Code	52
Contact Personnel Email Address	rperezpliego@oma.aero
Local Phone Number	81 8625 4300
Series B Class I
Entity Common Stock, Shares Outstanding	336,403,425
ADS
Security Exchange Name	NASDAQ
Title of 12(b) Security	American Depositary Shares (ADSs) each representing 8 Series B shares
Trading Symbol	OMAB
Series B
Security Exchange Name	NASDAQ
Title of 12(b) Security	Series B shares
Trading Symbol	OMAB
Series BB Class I
Entity Common Stock, Shares Outstanding	49,766,000

Consolidated Statements of Fina

Consolidated Statements of Financial Position $ in Thousands, $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Assets:
Cash and cash equivalents	$ 292,525	$ 5,987,164	$ 2,958,804	$ 3,429,873
Accounts receivable, net	53,044	1,085,670	833,643	757,756
Recoverable taxes	13,465	275,600	542,365	295,768
Advance Payment for constructions to related parties	10,920	223,498	214,209	181,989
Advance Payments to contractors	7,923	162,165	115,233	102,776
Other accounts receivable and prepaid expenses	2,068	42,333	66,575	42,742
Total current assets	379,946	7,776,430	4,730,829	4,810,904
Non-current assets:
Property, leasehold improvements and equipment, net	133,105	2,724,296	2,700,469	2,647,101
Investment in airport concessions, net	570,703	11,680,684	10,229,656	9,267,111
Rights of use of leased assets, net	9,632	197,131	178,247	210,788
Other assets, net	2,257	46,196	34,621	44,053
Deferred income taxes	22,690	464,404	317,758	297,004
Total non-current assets	738,387	15,112,711	13,460,751	12,466,057
Total assets	1,118,332	22,889,141	18,191,580	17,276,961
Current liabilities:
Short-term debt	131,918	2,700,000
Current portion of long-term debt			3,013,502	36,851
Current portion of major maintenance provision	33,849	692,788	443,570	151,554
Current portion of financial leases	1,433	29,332	26,553	72,320
Trade accounts payable	10,417	213,207	204,048	196,791
Payable taxes and other accrued expenses	48,754	997,854	370,188	590,262
Accounts payable to related parties	13,155	269,249	167,704	187,515
Total current liabilities	239,526	4,902,430	4,225,565	1,235,293
Non-current liabilities:
Long-term debt	244,128	4,996,622	1,496,886	4,506,758
Major maintenance provision	51,250	1,048,945	874,415	802,342
Guarantee deposits	16,716	342,120	350,738	387,656
Labor obligations	6,312	129,199	115,691	106,160
Financial leases	9,547	195,404	168,210	148,540
Deferred income taxes	1,768	36,189	133,828	202,717
Total non-current liabilities	329,721	6,748,479	3,139,768	6,154,173
Total liabilities	569,247	11,650,909	7,365,333	7,389,466
Commitment and contingencies
Shareholders' equity
Common stock	14,549	297,782	300,822	301,739
Additional paid-in capital	1,455	29,786	29,786	29,786
Total Contributed capital	16,004	327,568	330,608	331,525
Reserve for repurchase of shares	50,236	1,028,188	1,500,000	1,257,454
Retained earnings	474,034	9,702,141	8,824,666	8,121,937
Accumulated other comprehensive loss	(95)	(1,936)	(4,933)	4,194
Total Earned capital	524,175	10,728,393	10,319,733	9,383,585
Controlling interest	540,179	11,055,961	10,650,341	9,715,110
Non-controlling interest	8,906	182,271	175,906	172,385
Total shareholders' equity	549,084	11,238,232	10,826,247	9,887,495
Total liabilities and shareholders' equity	$ 1,118,332	$ 22,889,141	$ 18,191,580	$ 17,276,961

Consolidated Statements of Inco

Consolidated Statements of Income and Other Comprehensive Income $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2021MXN ($)$ / sharesshares	Dec. 31, 2020MXN ($)$ / sharesshares	Dec. 31, 2019MXN ($)$ / sharesshares
Revenues:
Aeronautical services	$ 257,863	$ 5,277,728	$ 2,942,558	$ 5,752,662
Non-aeronautical services	80,782	1,653,379	1,171,039	1,819,605
Construction services	87,403	1,788,903	1,253,869	954,834
Total revenues	426,048	8,720,010	5,367,466	8,527,101
Operating costs and expenses:
Cost of services, excluding depreciation and amortization	38,213	782,107	765,958	954,207
Major maintenance provision	25,048	512,653	392,531	292,324
Cost of construction	87,403	1,788,903	1,253,869	954,834
Administrative expenses	28,658	586,542	518,059	542,664
Right to use airport facilities	15,630	319,906	199,202	363,561
Technical assistance fees	6,525	133,558	81,164	150,108
Depreciation and amortization	23,805	487,230	435,344	415,252
Other income, net	(62)	(1,278)	(129)	(1,155)
Total operating costs and expenses	225,220	4,609,621	3,645,998	3,671,795
Operating income	200,828	4,110,389	1,721,468	4,855,306
Interest expense	25,244	516,676	420,499	376,008
Interest income	(6,326)	(129,479)	(111,889)	(171,236)
Exchange loss, net	(5,502)	(112,617)	(79,522)	50,878
Total non-operating loss	13,416	274,580	229,088	255,650
Income before income taxes	187,412	3,835,809	1,492,380	4,599,656
Income tax expense	47,499	972,179	394,501	1,372,222
Consolidated net income for the year	139,913	2,863,630	1,097,879	3,227,434
Items that will not be subsequently reclassified to profit or loss:
Actuarial gain (loss) on labor obligations	209	4,281	(13,039)	(12,834)
Income tax relating to actuarial loss (gain) on labor obligations	(63)	(1,284)	3,912	3,850
Total other comprehensive income (loss)	146	2,997	(9,127)	(8,984)
Total comprehensive income for the year	140,060	2,866,627	1,088,752	3,218,450
Consolidated net income attributable to:
Controlling interest	139,602	2,857,265	1,094,358	3,219,798
Non-controlling interest	311	6,365	3,521	7,636
Comprehensive income attributable to:
Controlling interest	139,749	2,860,262	1,085,231	3,210,814
Non-controlling interest	$ 311	$ 6,365	$ 3,521	$ 7,636
Basic earnings per share of controlling interest | (per share)	$ 0.35921	$ 7.35206	$ 2.8038	$ 8.1984
Diluted earnings per share of controlling interest | (per share)	$ 0.35921	$ 7.35206	$ 2.8038	$ 8.1984
Weighted average shares outstanding	388,634,783	388,634,783	390,313,970	392,736,827

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholder' Equity $ in Thousands, $ in Thousands	Common stockMXN ($)shares	Additional paid-in capitalMXN ($)	Total contributed capitalMXN ($)	Reserve for repurchase of sharesMXN ($)	Retained earningsMXN ($)	Accumulated other comprehensive incomeMXN ($)	Total earned capitalMXN ($)	Total controlling interestMXN ($)	Total non-controlling interestMXN ($)	USD ($)	MXN ($)
Balances at Dec. 31, 2018	$ 303,394	$ 29,786	$ 333,180	$ 1,466,016	$ 6,534,804	$ 13,178	$ 8,013,998	$ 8,347,178	$ 164,749		$ 8,511,927
Balances (in shares) at Dec. 31, 2018 | shares	393,446,466
Repurchase of shares, net	$ (1,655)		(1,655)	(242,546)			(242,546)	(244,201)			(244,201)
Repurchase of shares, net (in shares) | shares	(2,145,651)
Dividends paid					(1,598,681)		(1,598,681)	(1,598,681)			(1,598,681)
Increase in reserve for repurchase of shares				33,984	(33,984)
Consolidated comprehensive income					3,219,798	(8,984)	3,210,814	3,210,814	7,636		3,218,450
Balances at Dec. 31, 2019	$ 301,739	29,786	331,525	1,257,454	8,121,937	4,194	9,383,585	9,715,110	172,385		9,887,495
Balances (in shares) at Dec. 31, 2019 | shares	391,300,815
Repurchase of shares, net	$ (917)		(917)	(149,083)			(149,083)	(150,000)			(150,000)
Repurchase of shares, net (in shares) | shares	(1,189,259)
Increase in reserve for repurchase of shares				391,629	(391,629)
Consolidated comprehensive income					1,094,358	(9,127)	1,085,231	1,085,231	3,521		1,088,752
Balances at Dec. 31, 2020	$ 300,822	29,786	330,608	1,500,000	8,824,666	(4,933)	10,319,733	10,650,341	175,906		10,826,247
Balances (in shares) at Dec. 31, 2020 | shares	390,111,556
Repurchase of shares, net	$ (3,040)		(3,040)	(471,812)			(471,812)	(474,852)			(474,852)
Repurchase of shares, net (in shares) | shares	(3,942,131)
Dividends paid					(1,979,790)		(1,979,790)	(1,979,790)			(1,979,790)
Consolidated comprehensive income					2,857,265	2,997	2,860,262	2,860,262	6,365	$ 140,060	2,866,627
Balances at Dec. 31, 2021	$ 297,782	$ 29,786	$ 327,568	$ 1,028,188	$ 9,702,141	$ (1,936)	$ 10,728,393	$ 11,055,961	$ 182,271	$ 549,084	$ 11,238,232
Balances (in shares) at Dec. 31, 2021 | shares	386,169,425

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Cash flows from operating activities:
Income before income taxes	$ 187,412	$ 3,835,809	$ 1,492,380	$ 4,599,656
Adjustments for:
Depreciation and amortization	23,805	487,230	435,344	415,252
Major maintenance provision	25,048	512,653	392,531	292,324
Increase (decrease) in allowance for doubtful accounts	32	646	18,342	(241)
Gain on sales of property and equipment	(74)	(1,520)	(5,380)	(1,162)
Present value of major maintenance provision	5,577	114,137	75,262	23,157
Interest income	(6,326)	(129,479)	(111,889)	(171,236)
Interest expense	19,667	402,538	345,237	352,851
Exchange differences	(4,149)	(84,916)	(72,253)	44,007
Profit (loss) after adjustments	250,992	5,137,098	2,569,574	5,554,608
(Increase) decrease trade accounts receivable, net	(12,345)	(252,673)	(94,229)	(60,949)
(Increase) decrease recoverable tax	13,034	266,765	(246,597)	(183,103)
(Increase) decrease of repayment for contractors, other accounts receivable and prepaid expenses	693	14,175	(16,576)	(25,156)
Increase (decrease) trade accounts payable	(1,583)	(32,374)	7,384	(26,880)
(Decrease) increase payable taxes and other accrued expenses	(4,813)	(98,515)	48,472	41,367
Income taxes paid	(24,016)	(491,542)	(747,867)	(1,324,834)
Increase (decrease) related parties, net	4,777	97,780	(72,554)	(42,276)
Major maintenance provision	(9,920)	(203,042)	(103,704)	(305,133)
Increase guarantee deposits and labor obligations	448	9,172	(40,425)	88,880
Net cash flows from operating activities	217,267	4,446,844	1,303,478	3,716,524
Cash flows from investment activities:
Acquisition of property improvements	(4,951)	(101,333)	(157,992)	(57,103)
Other non-current assets			(65)	(753)
Proceeds from sale of property and equipment	74	1,520	5,380	1,162
Acquisition of improvements in concessioned assets	(89,145)	(1,824,557)	(1,283,642)	(1,086,426)
Other investments held to maturity				19,657
Interest received	6,326	129,479	111,889	171,236
Net cash flows used by investing activities	(87,696)	(1,794,891)	(1,324,430)	(952,227)
Cash flow from financing activities:
Borrowing of short term debt	131,918	2,700,000
Payment of long-term debt	(682)	(13,967)	(42,592)	(40,790)
Issuance of debt securities	171,005	3,500,000
Amortization of debt securities	(146,576)	(3,000,000)
Debt issuance costs	(628)	(12,859)
Repurchase of shares	(23,201)	(474,852)	(150,000)	(244,201)
Loans obtained from related parties			41,895	14,700
Loans repaid to related parties	(359)	(7,350)
Interest paid	(17,800)	(364,324)	(320,866)	(327,309)
Dividends paid	(96,730)	(1,979,790)		(1,598,681)
Financial leases payments	(2,667)	(54,589)	(57,325)	(50,180)
Net cash used by financing activities	14,280	292,269	(528,888)	(2,246,461)
Net increase (decrease) in cash and cash equivalents	143,851	2,944,222	(549,840)	517,836
Effects of exchange rate changes on the foreign currency cash balance	4,111	84,138	78,771	(46,865)
Cash and cash equivalents at the beginning of the year cash balance	144,563	2,958,804	3,429,873	2,958,902
Cash and cash equivalents at the end of the year	292,525	5,987,164	2,958,804	3,429,873
Non cash investing activities which are not reflected in the consolidated statements of cash flows:
Acquisition of property, leasehold improvements and equipment, including finance leases			250	593
Acquisition of other assets				265
Acquisition of improvements in concessioned assets	$ 2,879	$ 58,925	$ 29,342	$ 29,068

Nature of business operations

Nature of business operations	12 Months Ended
	Dec. 31, 2021
Nature of business operations
Nature of business operations	1. Nature of business operations ​ Operations ​ Grupo Aeroportuario del Centro Norte, S. A. B. de C. V. (“GACN” or the “Company”), is a subsidiary of Servicios de Tecnología Aeroportuaria, S. A. de C.V. (“SETA”). GACN is a holding company, whose subsidiaries are engaged in the administration, operation, and use of 13 airports under a concession granted by the Mexican Government through the Ministry of Infrastructure, Communications and Transportation. The airports are located in the following cities: Monterrey, Acapulco, Mazatlán, Zihuatanejo, Ciudad Juárez, Reynosa, Chihuahua, Culiacán, Durango, San Luis Potosí, Tampico, Torreón, and Zacatecas. The Company also generates revenue from hotel services provided by Consorcio Grupo Hotelero T2, S.A. de C.V. (the Terminal 2 NH Hotel) and Consorcio Hotelero Aeropuerto Monterrey, S.A.P.I. de C.V. (the Hilton Garden Inn Hotel), located at Terminal 2 of the Mexico City International Airport and at Monterrey International Airport, respectively. ​ The address of the Company’s corporate office is Patriotismo #201, 5 th Floor, San Pedro de los Pinos, Mexico City, Zip Code 03800.

Significant events

Significant events	12 Months Ended
	Dec. 31, 2021
Significant events
Significant events	2. Significant event s ​ OMA21V and OMA21-2 GACN Notes Issuance ​ On April 16, 2021, GACN announces the successful completion of its issuance of Ps.3,500,000 in long-term notes in the Mexican market through two tranches issued jointly as part of a program to issue long-term (“the Issuances”). One of the tranches was placed as a Green Bond. The issuances are the following: ​ ● Ps. 1,000,000 in 5-year Green Notes (ticker: OMA21V) at a variable rate of TIIE 28 + 75 basis points. The Green Notes pay interest every 28 days, and principal amount will be paid at maturity on April 10, 2026. ​ ● Ps. 2,500,000 in 7-year Notes (ticker: OMA21-2) at a fixed rate of 7.83% . The notes pay interest every 182 days, and principal amount will be paid at maturity on April 7, 2028. ​ The proceeds were used for the early redemption of Ps.3,000,000 of 7-year debt securities that were issued on June 16, 2014, and will be used to finance eligible green projects, such as solar generation and energy efficiency projects. ​ Dividend payments ​ Pursuant to the resolutions adopted at the Annual Ordinary Stockholders’ Meeting held on April 21, 2021, the Board of Directors determined the payment of a dividend in the amount of Ps.2,000,000,000 to be paid in a single exhibition in the amount of 5.126738671 pesos per share. The payment date was December 14, 2021, upon delivery of coupon number 3. ​ On January 7, 2022, in accordance with the resolutions adopted by its General Ordinary and Extraordinary Shareholders’ Meeting, held on December 22, 2021, the Board of Directors with the power delegated by the Shareholders’ Meeting, determined the payment of a cash dividend of Ps.4,370,000,000 to be paid in a single installment of Ps.11.201923995 per share. The payment date was January 19, 2022, upon delivery of coupon number 4. ​ Tender offer ​ On July 7, 2021, Aerodrome Infrastructure S.à r.l. (Aerodrome), an affiliated of SETA, settled the simultaneous tender offer in Mexico and in the United States of America, for the shares of GACN fully subscribed and paid-in capital stock (the “Offer”). Consequently, Aerodrome acquired ​ ​ Issuance of Treasury Stock ​ At the Ordinary General Shareholders’ Meeting held on June 11, 2021, the shareholders approved to carry out the issuance of 49,766,000 (forty-nine million seven hundred sixty-six thousand) unsubscribed and unpaid Series B Shares to be kept in the treasury of the Company, exclusively to cover the possible conversion of the Series BB Shares owned by SETA into Series B shares, in case of default under certain financing agreements to which SETA and Aerodrome are parties. Neither such issuance nor its potential conversion will result in any dilution to GACN’s shareholders.

Basis of presentation and conso

Basis of presentation and consolidation	12 Months Ended
	Dec. 31, 2021
Basis of presentation and consolidation
Basis of presentation and consolidation	3. Basis of presentation and consolidation ​ a) Statement of compliance ​ The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS), including amendments and interpretations, as issued by the International Accounting Standards Board (IASB). ​ b) Consolidated statement of financial position ​ According to the requirements of the Mexican National Banking and Securities Commission (Comisión Nacional Bancaria y de Valores), GACN must present as part of its basic consolidated financial statements, a third year in the consolidated statement of financial position. ​ c) Basis of preparation ​ The consolidated financial statements have been prepared on the historical cost basis; notwithstanding, fair value is disclosed in certain cases. In addition, the Company determines the fair value of certain financial instruments for disclosures purposes. ​ i. Historical cost ​ Historical cost is generally based on the fair value of the consideration given in exchange for goods and services. ​ ii. Fair value ​ Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Company takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and/or disclosure purposes in these consolidated financial statements is determined on such a basis, except for share-based payment transactions that are within the scope IAS 2, and valuations that have some similarities to fair value but are not fair value, such as the value in use in IAS 36. ​ In addition, for financial reporting purposes, fair value measurements are categorized into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows: ​ ● Level 1: Inputs are quoted prices for identical assets or liabilities that the Company can access at the measurement date. ​ ● Level 2: Inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and ​ ● Level 3: Inputs are unobservable inputs for the asset or liability. ​ d) Impact of Covid 19 ​ On March 11, 2020, the World Health Organization (WHO) declared a new strain of coronavirus (COVID-19) as a pandemic. COVID-19 resulted in travel restrictions imposed by governments of various countries, flight cancellations, and a marked decrease in demand for air travel by passengers, both domestically and internationally. In 2020, the Company had a 52.3% decrease in passengers compared to 2019. During 2021, the Company had a significant recovery in the level of passengers transported of 63%. Likewise, the Company's total revenues and operating income increased 62% and 139% respectively in 2021. ​ e) Going concern ​ The consolidated financial statements have been prepared by management assuming that the Company will continue to operate as a going concern. ​ Derived from the uncertainty and duration of this pandemic, the Company analyzed, among others, the following considerations to determine that it will continue to operate as a going concern. ● Despite the fact that COVID-19 has had a significant impact on the airline industry, by strongly reducing the demand for airline tickets and causing a consequent reduction in the capacity of seats offered by airlines, the Company generated a net income of Ps. 2,863,630 and Ps. 1,097,879 , in 2021 and 2020, respectively. ● The recovery is expected to continue in subsequent years, which will translate into an increase in the Company's revenue and profit levels. ● Management considers that liquidity levels are healthy, and the Company's leverage is low. ● The Company's credit ratings have not been downgraded since the beginning of the pandemic and as of the date of this report remain at the same level as they were in March 2020. ● Management considers that it has adequate access to sources of capital and estimates that with the generation of resources from operations and its cash level, it will allow the Company to meet its operating, investment, and debt obligations. Therefore, management believes that the Company will continue as a going concern for the foreseeable future. f) Convenience translation ​ Solely for convenience of readers, peso amounts included in the consolidated financial statements as of December 31, 2021, and for the year then ended have been translated into U.S. dollar amounts at the exchange rate of Ps.20.4672 pesos per U.S. dollar, as published by Banco de México, Such translation should not be construed as a representation that the Mexican peso amounts have been, could have been or could, in the future, be converted into U.S. dollars at such rate or any other rate. ​ g) Reporting and functional currency ​ The Mexican peso, legal currency of the United Mexican States is the currency in which the consolidated financial statements are presented (reporting currency) and the Company’s functional currency. Transactions in currencies other than the peso are recorded in accordance with established policies described in note 4 b. ​ h) Consolidated statements of income and other comprehensive income ​ The Company chose to present the consolidated statement of income and other comprehensive income in a single statement, as well as presenting operating income in such statement in accordance with practices in the industry. Costs and expenses were classified according to their nature. ​ i) Statement of Cash Flows ​ The Company presents the cash flows from operating activities using the indirect method, in which the profit or loss is adjusted to reflect the effect of transactions that do not require cash flow, including those associated with investment or financing activities. ​ j) Principles of consolidation ​ The consolidated financial statements incorporate the financial statements of GACN and its subsidiaries. Control is achieved when GACN or its subsidiaries: ​ ● Have power over the investee. ​ ● Are exposed, or have rights, to variable returns from involvement with the investee; and ​ ● Have the ability to use their power to affect their returns. ​ The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. ​ When the Company has less than a majority of the voting rights of an investee, it has power over the investee when the voting rights are sufficient to give it the practical ability to direct the relevant activities of the investee unilaterally. The Company considers all relevant facts and circumstances in assessing whether or not the Company’s voting rights in an investee are sufficient to give it power, including: ​ ● The percentage of the Company’s holding of voting rights relative to the percentage and dispersion of holdings of the other vote holders. ​ ● Potential voting rights held by the Company, other vote holders or other parties. ​ ● Rights arising from other contractual arrangements; and ​ ● Any additional facts and circumstances that indicate that the Company has, or does not have, the current ability to direct the relevant activities at the time that decisions need to be made, including voting patterns at previous shareholders’ meetings. ​ Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of income and other comprehensive income from the date the Company gains control until the date when the Company ceases to control the subsidiary. ​ The income and each component of other comprehensive income are attributed to the Company’s owners and to the non-controlling interests. ​ The non-controlling interests in equity of subsidiaries are presented separately as non-controlling interests in the consolidated statements of financial position, within the shareholders’ equity section, and the consolidated statements of income and other comprehensive income. ​ The financial statements of companies that are included in the consolidation are prepared as of December 31 of each year. All intra-group transactions, balances, income and expenses are eliminated in full on consolidation. Note 11 sets forth the entities that are consolidated on the financial statements and the information related thereto.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2021
Significant accounting policies
Significant accounting policies	4. Significant accounting policies ​ The consolidated financial statements are prepared in accordance with IFRS. Preparation of financial statements under IFRS requires the Company’s management to make certain estimates and use assumptions to value certain of the items in the consolidated financial statements as well as their related disclosures required therein. The areas with a high degree of judgment and complexity or areas where assumptions and estimates are significant in the consolidated financial statements are described in note 5. The estimates are based on information available at the time the estimates are made, as well as the best knowledge and judgment of management based on experience and current events. However, actual results could differ from those estimates. The Company has implemented control procedures to ensure that its accounting policies are appropriate and are properly applied. Although actual results may differ from those estimates, the Company’s management believes that the estimates and assumptions used were adequate under the circumstances. ​ The consolidation requirements, accounting policies and valuation methods used in preparing the consolidated financial statements as of and for the year ended December 31, 2021, were the same as those applied in the consolidated financial statements for 2020 and 2019, except for the standards and interpretations described in paragraph (a) (I) included below, which were applicable to the Company and were effective during 2021. ​ a. Adoption of new and revised International Financial Reporting Standards ​ I. Application of new and modified International Financing Reporting Standards (“IFRSs” or “IAS”) that are mandatorily effective for the accounting period beginning on or after 2021 ​ i. Impact of the initial application of Interest Rate Benchmark Reform (amendments to IFRS 9, IAS 39 and IFRS 7. ) ​ In the current year, the Company adopted Phase 2 amendments Interest Rate Benchmark Reform - Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16. Adopting these amendments enables the Company to reflect the effects of transitioning from the Interbank Offered Rate (IBOR) to alternative benchmark interest rate (also referred to as “risk-free rate” or RFRs) without given rise to accounting impacts that would not provide useful information to users of financial statements. ​ The Company’s management determined that the application of these amendments did not have a material impact on the consolidated financial statements. ​ ii. Impact of the initial application of Covid-19-Related Rent Concessions Amendment to IFRS 16 ​ In the prior year, the Company early adopted Covid19-Related Rent Concessions (amendment to IFRS 16) that provided practical relief to lessees in accounting for rent concessions occurring as a direct consequence of COVID-19, by introducing a practical expedient to IFRS 16. ​ In March 2021, the IASB issued Rent Concessions related to COVID-19 after June 30, 2021 (amendment to IFRS 16). When the IASB issued amendments to IFRS 16 in May 2020, the lessor was allowed to apply the practical expedient of the rent concession for any reduction in lease payments affecting the original payments before or at June 30, 2021. Due to the nature of the COVID-19 pandemic, the amendment extended a practical expedient to apply those original payments on or before June 30, 2022. ​ The Company’s management determined that the application of these amendments did not have a material impact on the consolidated financial statements, since it did not receive rent concessions in the period. ​ II. New and modified IFRS Standards in issue but not yet effective ​ At the date of authorization of these financial statements, the Company has not applied the following new and modified IFRS Standards that have been issued but are not yet effective: ​ ​ IFRS 10 and IAS 28 (amendments) Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (3) Amendments to IAS 1 ​ Classification of Liabilities as Current or Non-current. (2) Amendments to IFRS 3 ​ Reference to the Conceptual Framework (1) Amendments to IAS 16 ​ Property, Plant and Equipment—Proceeds before Intended Use (1) Amendments to IAS 37 ​ Onerous Contracts – Cost of Fulfilling a Contract (1) Annuals Amendments a IFRS cycle del 2018 – 2020 ​ Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards (2), IFRS 9 (1) Financial Instruments, IFRS 16 Leases (3). Amendments to IAS 1 and IFRS Practice Statements 2 ​ Disclosure of accounting policies (3). Amendments to IAS 8 ​ Definition of accounting estimates (2). Amendments to IAS 12 ​ Deferred taxes related to assets and liabilities arising from a single transaction (2). ​ 1) Effective for annual periods beginning on the January 1, 2022 2) Effective for annual periods beginning on January 1, 2023 3) Effective day has not yet been defined by the IASB. ​ Management does not expect that the adoption of these and modifications will have a significant impact on the consolidated financial statements of the Company. ​ b. Foreign currency transactions ​ Foreign currency transactions are recorded at the exchange rate in effect at the date of the transaction date. Monetary assets and liabilities denominated in foreign currency are translated into Mexican pesos at the exchange rate prevailing at the end of the reporting period. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. ​ Exchange fluctuations are recorded in profit or loss, except for exchange differences on foreign currency borrowings relating to assets under construction for future productive use, which are included in the cost of those assets when they are regarded as an adjustment to interest costs on those foreign currency borrowings. ​ c. Cash and cash equivalents ​ Cash and cash equivalents consist mainly of bank deposits in checking accounts and short-term investments, highly liquid and easily convertible into cash, maturing within three months as of their acquisition date, which are subject to immaterial value change risks. Cash is stated at nominal value and cash equivalents are measured at fair value. ​ d. Financial instruments ​ Financial assets and financial liabilities are recognized in the Company’s statement of financial position when the Company becomes a party to the contractual provisions of the instrument. ​ Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss. ​ Financial assets ​ All purchases or sales of financial assets in the ordinary course of business are recognized and derecognized on a trade date basis. Purchases or sales in the ordinary course of business are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace. ​ All recognized financial assets are measured subsequently in their entirety at either amortized cost or fair value, depending on the classification of the financial assets. ​ As of December 31, 2021, 2020 and 2019, all of the Company’s financial assets have been recognized at amortized cost. ​ i) Amortized cost and effective interest method ​ The effective interest method is a method of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period. ​ The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees and amounts paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) excluding expected credit losses, through the expected life of the debt instrument, or, where appropriate, a shorter period, to the gross carrying amount of the debt instrument on initial recognition. ​ The amortized cost of a financial asset is the amount at which the financial asset is measured at initial recognition minus the principal repayments, plus the cumulative amortization using the effective interest method of any difference between that initial amount and the maturity amount, adjusted for any loss allowance. The gross carrying amount of a financial asset is the amortized cost of a financial asset before adjusting for any loss allowance. ​ ii) Financial assets at fair value through other comprehensive income (FVTOCI) ​ Financial assets at fair value through other comprehensive income are those whose business model is based on obtaining contractual cash flows and selling financial assets, in addition to their contractual conditions giving rise, on specified dates, to cash flows that they are only payments of the principal and interest on the outstanding principal amount. As of December 31, 2021, the Company does not have financial assets at fair value through other comprehensive income. ​ iii) Financial assets at fair value through profit or loss (FVTPL) ​ Financial assets are classified at fair value through profit or loss when the financial asset is held for trading, or it is designated as fair value through profit or loss. As of December 31, 2021, 2020 and 2019, the Company does not have financial assets at fair value through profit. ​ Impairment of financial assets ​ The Company recognizes a loss allowance for expected credit losses on investments in debt instruments that are measured at amortized cost or at FVTOCI, trade receivables and contract assets. The amount of expected credit losses is updated at each reporting date to reflect changes in credit risk since initial recognition of the respective financial instrument. ​ The Company recognizes lifetime expected credit losses (ECL) for trade receivables and contract assets. The expected credit losses on these financial assets are estimated using a provision matrix based on the Company’s historical credit loss experience, adjusted for factors that are specific to the debtors, including general economic conditions. ​ For all other financial instruments, the Company recognizes lifetime ECL when there has been a significant increase in credit risk since initial recognition. However, if the credit risk on the financial instrument has not increased significantly since initial recognition, the Company measures the loss allowance for that financial instrument at an amount equal to 12-month ECL. ​ Lifetime ECL represents the expected credit losses that will result from all possible default events over the expected life of a financial instrument. In contrast, 12-month ECL represents the portion of lifetime ECL that is expected to result from default events on a financial instrument that are possible within 12 months after the reporting date. ​ Significant increase in credit risk ​ In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Company compares the risk of a default occurring on the financial instrument at the reporting date with the risk of a default occurring on the financial instrument at the date of initial recognition. In making this assessment, the Company considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. ​ i) Definition of default ​ The Company considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: ​ ● When there is a breach of financial covenants by the debtor; or ● The information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Company, in full (without taking into account any collateral held by the Company). ​ Irrespective of the above analysis, the Company considers that default has occurred when a financial asset is more than 90 days past due unless the Company has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. ​ ii) Credit-impaired financial assets ​ A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. ​ iii) Write-off policy ​ The Company writes off a financial asset when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., when the debtor has been placed under liquidation or bankruptcy proceedings. Any recoveries made are recognized in profit or loss. ​ iv) Measurement and recognition of expected credit losses ​ According to IFRS 9, the Company recognize a provision of expected credit losses in the financial assets such as trade receivables and other financial assets. The expected credit losses on these financial assets are estimated from the initial recognition of the asset at each reporting date, using as a reference the past experience of the Company’s credit losses, adjusted for factors that are specific to the debtors or groups of debtors, the general economic conditions and an assessment of both, management and conditions existing as of the reporting date, including the time value of money where appropriate. ​ The measurement of expected credit losses is a function of the probability of default, loss due to a default (i.e., the magnitude of the loss if there is a default) and the exposure at default. The assessment of the probability of default and loss due to a default is based on historical data adjusted by forward-looking information as described above. As for the exposure at default, for financial assets, this is represented by the assets’ gross carrying amount at the reporting date. ​ For financial assets, the expected credit loss is estimated as the difference between all contractual cash flows that are due to the Company in accordance with the contract and all the cash flows that the Company expects to receive, discounted at the original effective interest rate. ​ Derecognition of financial assets ​ The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expires, or when it transfers to another entity the financial asset and substantially all the risks and rewards of ownership of the asset. ​ On derecognition of a financial asset measured at amortized cost, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. ​ Financial liabilities and equity ​ Classification as debt or equity ​ Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. ​ Equity instruments ​ An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs. ​ The Company records a reserve for the repurchase of shares from amounts appropriated from retained earnings, to strengthen the supply and demand of its shares in the stock market, as permitted by Mexican Securities Law. The shareholders’ meeting authorizes the maximum disbursement for the repurchase of shares to be used for this activity in each period between said meeting and the following, in which the application of results is approved and made. ​ At the time of a purchase, shares are converted into treasury shares and become part of the shareholders’ equity at the purchase price; one part of the capital stock to the historical value, and the remainder to the reserve to repurchase shares. ​ Financial liabilities ​ All financial liabilities are measured subsequently at amortized cost using the effective interest method or at FVTPL. ​ Other financial liabilities ​ Other financial liabilities, including loans, bond issuances and debt with lenders and trade creditors and other payables are valued initially at fair value, represented generally by the consideration transferred, net of transaction costs, and are subsequently measured at amortized cost using the effective interest method. ​ Derecognition of financial liabilities ​ The Company derecognizes financial liabilities when, and only when, the obligations are discharged, cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in results. ​ When a financial liability measured at amortized cost is modified without a derecognition, the Company recognizes a gain or loss in the modification, which is calculated as the difference between the amortized cost at the date of the refinancing and the cash flows with the new terms of financing discounted at the effective interest rate of the original debt. In addition, when the Company refinancing the transaction and the previous liability qualifies to be derecognized, the costs incurred in the refinancing are recognized immediately in results at the date of the termination of the previous financial liability. ​ e. Property, leasehold improvements and equipment, net ​ Expenditures for property, leasehold improvements and equipment acquired are carried at acquisition cost. Depreciation is recognized so as to write off the cost or deemed cost of assets (other than freehold land and properties under construction). Depreciation of property, leasehold improvements and equipment is calculated using the straight-line method over the useful life of the asset. Depreciation begins in the month in which the asset is placed in service. The useful lives of assets are as follows: ​ ​ ​ ​ ​ Useful ​ ​ Life (years) Improvement in leased assets 20 Machinery and equipment 10 Furniture and office equipment 10 Transportation equipment 4 Computer equipment 3.3 ​ The depreciation of property, leasehold improvements and equipment is recorded in results. ​ Disposal of assets ​ The gain or loss on the sale or retirement of an item of property and equipment is calculated as the difference between the proceeds from the sale and the carrying value of the asset and is recognized in income when all risks and rewards of ownership of the asset is transferred to the buyer, which generally occurs when ownership of the asset is transferred to the buyer. ​ Replacements or renewals of a component of property or equipment that extend the useful life of the asset, or its economic capacity are recognized as an increase to property and equipment, with the subsequent write-off or derecognition of the assets replaced or renewed. ​ Construction in progress for leasehold improvement ​ Construction in progress for leasehold improvement is carried at cost less any recognized impairment loss. Cost includes professional fees and, in the case of qualifying assets, borrowing costs capitalized in accordance with the Company’s accounting policy. Such properties are transferred to the appropriate categories of property and equipment when completed and ready for intended use. The depreciation of these assets, as well as other properties, begins when the assets are ready for use. ​ Subsequent costs ​ Subsequent costs form part of the value of the asset or are recognized as a separate asset only when it is probable that such disbursement represents an increase in productivity, capacity, efficiency or an extension of the life of the asset and the cost of the item can be determined reliably. All other expenses, including repairs and maintenance are recognized in comprehensive income as incurred. ​ f. Leases ​ - As lessor ​ Leases for which the Company is a lessor are classified as financial leases or operating leases. Whenever the terms of the lease transfer substantially all risks and rewards of ownership in the lessee, the contract is classified as a financial lease. All other leases are classified as operating leases. ​ Rental income from operating leases is recognized on a straight-line basis over the term of the relevant lease. ​ Amounts due from lessees under finance leases are recognized as receivables at the amount of the Company’s net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Group’s net investment outstanding in respect of the leases. ​ - As lessee ​ The Company assesses whether a contract is or contains a lease, at inception of the contract. The Company recognizes a right-of-use asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets (such as tablets and personal computers, small items of office furniture and telephones). For these leases, the Company recognizes the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. ​ The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company's incremental borrowing rate. ​ Lease payments included in the measurement of the lease liability comprise in: ​ ● Fixed payments, (including in-substance fixed payments; ), less any lease incentives receivable. ● Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date. ● The amount expected to be payable by the lessee under a residual value guarantee. ● The exercise price of purchase options if the lessee is reasonably certain to exercise the options, and ● Payments of penalties for terminating the lease if the lease term reflects the exercise of an option to terminate the lease. ​ The lease liability is presented as a separate line in the consolidated statement of financial position. ​ The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. ​ The Company remeasures the lease liability (and makes a corresponding adjustment to the related right-of-use asset) whenever: ​ - The lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate. - The lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual value, in which cases the lease liability is remeasured by discounting the revised lease payments using an unchanged discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used). - A lease contract is modified, and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification. ​ The Company did not make any such adjustments during the periods presented. ​ Right-of-use assets ​ Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfer’s ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease. ​ The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day, less any lease incentives received and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. ​ The right-of-use assets are presented as a separate line in the consolidated statement of financial position. ​ The Company applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described in the “Property, Plant and Equipment’ policy. ​ g. Guarantee deposits ​ Guarantee deposits correspond to amounts received from lessees to guarantee performance under the lease. They are recorded at cost and are either returned to tenants at the end of the lease term or recognized against services unpaid by tenants. ​ Additionally, certain agreements were entered into with airlines, which established escrow deposits paid by the airlines to guarantee their obligation for payment of the amounts collected from passengers for the Airport Use Fee (Tarifa de Uso de Aeropuertos ​ If the payment obligations are not met, the Company may immediately exercise the guarantees and utilize the funds. The aforementioned escrow deposits are recorded at cost. ​ h. Borrowing costs ​ Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets is substantially ready for their intended use or sale. ​ Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalization. ​ All other borrowing costs are recognized in profit or loss in the period in which they are incurred. ​ i. Investment in airport concessions ​ This item consists of the rights paid to manage, operate and, in certain cases make capital investments to 13 airports based on a concession granted by the Mexican Government through the Ministry of Infrastructure, Communications and Transportation, and to use their facilities, for a 50-year ​ Investment in concessions includes the rights to use airport facilities of airport concessions and improvements to concessioned assets and represents the amount granted by the Ministry of Infrastructure, Communications and Transportation to each airport concessions, plus improvements made to each individual concession since the time of grant. ​ Under all concession arrangements, (i) the grantor controls or regulates what services the Company must provide with the infrastructure, to whom it must provide them, and at what price; and (ii) the grantor controls, through ownership, any significant residual interest in the infrastructure at the end of the term of the arrangement. Accordingly, the Company classifies the assets derived from the construction, administration and operation of the service concession arrangements either as intangible assets, financial assets (accounts receivable) or a combination of both. ​ The Company classifies its concessioned assets as an intangible asset, including its improvements. ​ An intangible asset results when the operator constructs or makes improvements and is allowed to operate the infrastructure for a fixed period after construction is complete, in which the future cash flows of the operator have not been specified, because they may vary depending on the use of the asset and are therefore considered contingent. The cost of financing incurred during the construction period is capitalized. ​ Investments in airport concessions are amortized on a straight-line basis over the term of the concession, which is until 2048, or from the date of capitalization of additions or improvements considering the remaining term of the concession. ​ Revenues and costs related to construction or improvements to intangible assets subject to the Company’s airport concession with the government are recognized as revenue based on the percentage of completion method associated with the related construction costs. ​ The Company classified current construction projects as part of improvements to concessioned assets in progress (contract assets). ​ j. Impairment of tangible and intangible assets ​ Management periodically evaluates the impairment of long-lived assets in order to determine whether there is evidence that those assets have suffered an impairment loss. If impairment indicators exist, the recoverable amount of assets is determined, with the help of independent experts, to determine the extent of the impairment loss, if any. ​ Intangible assets with indefinite useful life and intangible assets not yet available for use are tested for impairment at least annually, and whenever there is an indication that the asset may be impaired. ​ Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. ​ If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss. ​ When an impairment subsequently reverses, the Company reverses a portion, or all of the impairment losses recognized in prior periods. When an impairment loss is reversed, the carrying amount of the asset is increased to the revised estimated value of its recoverable amount, only to the extent that the increased carrying amount does not exceed the carrying amount that would have been calculated if no impairment loss had been initially recognized for the asset in prior years. A reversal of an impairment loss is recognized immediately in profit or loss. ​ The Company considers that each airport individually cannot be considered as a “cash generating unit” to determine the extent of the loss impairment, since the tender for the concession was made by the Mexican Government as a package of 13 airports. Therefore, licensees are obligated to operate them regardless of the results generated individually. Considering the above, the evaluation of a possible impairment loss is performed taking into account the net assets of the 13 airports taken as a whole, while the hotels and industrial park are evaluated individually. ​ k. Provisions ​ Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, when it is probable that the Company will be required to settle the obligation, and when a reliable estimate can be made of the amount of the obligation. ​ The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties associated with the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows, (when the effect of the time value of money is material). ​ The main provision recognized by the Company is for major maintenance for its concessioned assets, which is classified as current or noncurrent based on the estimated time period over which it expects to settle the obligation. ​ l. Major maintenance provisions ​ The Company is required to perform major maintenance activities to its airports as established by the concession provided by the Mexican Government, in order to preserve the infr

Critical accounting judgments a

Critical accounting judgments and key sources of estimation uncertainty	12 Months Ended
	Dec. 31, 2021
Critical accounting judgments and key sources of estimation uncertainty
Critical accounting judgments and key sources of estimation uncertainty	5. Critical accounting judgments and key sources of estimation uncertainty ​ In applying the Company’s accounting policies, described in note 4, the Company’s management makes judgments, estimates and assumptions about the carrying amounts of assets and liabilities in the consolidated financial statements. The estimates and underlying assumptions are based on historical experience and other factors considered relevant. Actual results may differ from these estimates. ​ Estimates and assumptions are reviewed on an ongoing basis. Adjustments to accounting estimates are recognized in the period in which the adjustment is made and future periods if the change affects both the current period and to subsequent periods. ​ a. ​ Critical judgments, other than those involving estimations (see paragraph b), made by management throughout the process of applying the Company’s accounting policies that have a material effect on the consolidated financial statements, are presented below. ​ ● Evaluation of the existence of control on investments in subsidiaries (see note 11). ● Defined benefit obligations to the Company’s employees are discounted at a rate set by reference to market rates at the end of the reference period of Mexican government bonds. ● The Company is subject to transactions or contingent events over which it applies professional judgment to determine the probability of occurrence. Factors considered in this determination are the legal situation as of the date on which the estimation is made and the opinion of legal advisors. ​ b. ​ Basic assumptions concerning the future and other key sources of uncertainty in the estimates made at the end of the reporting period, that have a significant risk of causing significant adjustments to the carrying amounts of assets and liabilities within the following financial year are as follows: ​ ● The Company performs an allowance for doubtful accounts analysis based on the expected credit losses required by IFRS 9, considering key factors such as the customers’ financial and operating situation, conditions of past due accounts and the economic conditions of the country. This estimate is reviewed periodically, and the condition of past due accounts is determined considering the terms established in the agreements. ​ ● The Company’s long-lived assets correspond to concessions granted by the Mexican Government, properties, leasehold improvements and equipment. The Company reviews the carrying amounts of its long-lived assets to determine whether there are indications of impairment. ​ Despite of impact of the pandemic generated by COVID-19, the Company did not identify impairment with respect to the investment of the NH T2 Hotel recorded in improvements in leased assets, whose lease contract with Mexico City International Airport expires in 2029. ​ The Company determined the recoverable amount of the cash-generating unit corresponding to NH T2 by estimating the value in use, which uses cash flow projections based on projections over the remaining life of the lease until 2029, discounted at an after-tax discount rate of between 10.2% to 11.2%. Over the projection period, management considers an occupancy rate of 79% in 2022, gradually recovering to an average of 83% by 2024 onwards. It is also estimated that the average fare would exceed 2019 levels in 2023 and would be updated mainly with inflation thereafter. The Company's management, based on value in use calculations, has not identified any impairment as the recoverable amount exceeds the carrying value of the cash generating unit by approximately 13%. The recoverable amount includes the carrying value of the finance lease. ​ Management estimates that the value in use considering an average rate reduction of 13.1% or an occupancy rate 1,073 basis points lower than estimated during the projection period would equal the carrying value of the cash generating unit. ​ ● The Company’s management reviews the estimated useful lives of property, leasehold improvements and equipment at the end of each annual period. Based on detailed analyses, the Company’s management could modify the useful life of certain assets of property, leasehold improvements and equipment. The degree of uncertainty associated with estimates of useful lives is related to market changes, use of assets and technological development. ​ ● Determining the recoverability of deferred tax assets. ​ ● The Company’s management determines and recognizes, based on estimates, the major maintenance provision as per concession contracts with the Mexican Government to maintain and restore the airports’ infrastructure, which affects the results of periods ranging from the moment concession infrastructure becomes available for use through the date on which the maintenance and/or repair works are performed. The Company also calculates the appropriate discount rate for determining the present value of expected expenses that are required to meet its obligations. The short- and long-term classification of the provision is based on the best estimate of the Company of the period in which the work is expected to be carried out. There is also a judgment in determining the accounting policy of recognition of this provision. ​ Although these estimates were made based on the best information available as of December 31, 2021, 2020 and 2019 it is possible that future events may require the Company to modify (increase or decrease) the amounts in the coming years, which in such case would be applicable on a prospective basis by recognizing the effects of changes in estimates in the corresponding consolidated financial statements.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2021
Cash and cash equivalents.
Cash and cash equivalents	6. Cash and cash equivalents ​ Cash and cash equivalents are composed as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash Ps. 5,986,217 Ps. 2,360,422 Ps. 2,916,936 Cash equivalents: ​ ​ ​ ​ ​ ​ Bank notes ​ — ​ 598,382 ​ 512,027 Money market investment funds ​ 947 ​ — ​ 910 ​ Ps. 5,987,164 Ps. 2,958,804 Ps. 3,429,873 ​

Accounts receivable

Accounts receivable	12 Months Ended
	Dec. 31, 2021
Accounts receivable
Accounts receivable	7. Accounts receivable ​ a. The balance of accounts receivable is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Receivables Ps. 1,106,002 Ps. 854,402 Ps. 766,748 Allowance for doubtful accounts (note 7 b.) ​ (20,332) ​ (20,759) ​ (8,992) ​ Ps. 1,085,670 Ps. 833,643 Ps. 757,756 ​ Accounts receivables represent principally the passenger charges (TUA) paid by each passenger (other than diplomats, infants, and transit passengers) using the airports operated by the Company. These TUA are collected by airlines and subsequently paid to the Company. As of December 31, 2021, 2020 and 2019, amounts receivable for passenger charges amounted to Ps.952,522. Ps.658,269 and Ps.625,246, respectively. ​ The Company’s management considers that the carrying amount of accounts receivable approximates its fair value given their short-term nature. No interest income is generated by any short-term account receivable. As of December 31, 2021, 2020 and 2019, the balance of the allowance for doubtful accounts was Ps.20,332, Ps.20,759 and Ps.8,992, respectively. ​ The following tables set forth a percentage of the principal customers that compose the accounts receivable (before allowance for doubtful accounts) as well as the revenues generated from the Company’s principal customers, which may represent a potential credit risk for the Company if the counterparty had financial and operating difficulties that would prevent them from being able to settle amounts due to the Company. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 ​ ​ % % ​ % Accounts receivable: ​ Aeroenlaces Nacionales, S. A. de C. V. 35.78 ​ 33.00 ​ 21.16 Concesionaria Vuela Compañía de Aviación, S.A.P.I. de C.V. 24.01 ​ 28.10 ​ 27.40 Aerolitoral, S. A. de C. V. 8.82 ​ 8.98 ​ 20.88 Aerovías de México, S. A. de C.V. 10.44 ​ 4.74 ​ 6.70 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 ​ ​ % ​ % ​ % Revenues by client: Aerolitoral, S. A. de C. V. 8.14 10.49 13.26 Aeroenlaces Nacionales, S. A. de C. V. 28.45 21.07 17.79 ABC Aerolíneas, S. A. de C. V. — 4.24 10.38 Concesionaria Vuela Compañía de Aviación, S. A. P. I. de C. V. 19.32 17.36 16.11 Aerovías de México, S. A. de C. V. 6.78 4.07 4.07 ​ On June 30, 2020, Grupo Aeromexico, S.A.B. de C.V. and certain of its subsidiaries, including Aerolitoral, S.A. de C.V. and Aerovias de Mexico, S.A. de C.V. entered into reorganization proceedings under Chapter 11 of the U.S. Bankruptcy Law. As of December 31, 2021, and the date of issuance of the financial statements, both Aerolitoral, S.A. de C.V. and Aerovias de Mexico, S.A. de C.V. are substantially current in their payments with the Company and continue to operate the Company's Airports. ​ During the last quarter of 2020, ABC Aerolíneas, S.A. de C.V. ceased operating at the Company's airports. The amount of accounts receivable from this customer at December 31, 2021, is not material. ​ b. The changes in the allowance for doubtful accounts are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Beginning balance Ps. 20,759 Ps. 8,992 Ps. 31,986 Decrease ​ 646 ​ 18,342 ​ (241) Cancelation ​ ​ — ​ ​ (5,542) ​ ​ — Write-off ​ (1,073) ​ (1,033) ​ (22,753) Ending balance Ps. 20,332 Ps. 20,759 Ps. 8,992 ​ The write-off of doubtful accounts is recognized once the Company has exhausted all means for collection of the account. ​ The movements in the estimate for customer impairment in 2021, with the expected loss model used by the Company, are presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Airports Others Total ​ ​ ​ ​ Gross book value Ps. 1,039,503 Ps. 46,167 Ps. 1,085,670 Collateral ​ ​ 1,242,255 ​ 25,432 ​ 1,267,687 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Probability of default in range ​ ​ 0% - 100% ​ ​ 0% - 100% ​ ​ Loss due to default range ​ ​ 0% - 100% ​ ​ 0% - 100% ​ ​ ​ Beginning balance of impairment of account receivable ​ Ps. 17,428 ​ Ps. 3,331 ​ Ps. 20,759 (Decrease) increase in the provision ​ ​ 537 ​ ​ 109 ​ ​ 646 Write-off ​ (1,073) ​ ​ — ​ ​ (1,073) Ending balance Ps. 16,892 ​ Ps. 3,440 ​ Ps. 20,332 ​

Other accounts receivable and p

Other accounts receivable and prepaid expenses	12 Months Ended
	Dec. 31, 2021
Other accounts receivable and prepaid expenses.
Other accounts receivable and prepaid expenses	8. Other accounts receivable and prepaid expenses ​ Other accounts receivable and prepaid expenses are comprised as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Prepaid expenses Ps. 33,180 Ps. 59,033 Ps. 33,310 Guarantee deposits ​ 6,952 ​ 6,167 ​ 5,897 Others ​ 2,201 ​ 1,375 ​ 3,535 ​ Ps. 42,333 Ps. 66,575 Ps. 42,742 ​

Property, leasehold improvement

Property, leasehold improvements and equipment	12 Months Ended
	Dec. 31, 2021
Property, leasehold improvements and equipment
Property, leasehold improvements and equipment	9. Property, leasehold improvements and equipment ​ Property, leasehold improvements and equipment are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Net carrying value: ​ ​ ​ Land (see note 10) Ps. 1,709,508 Ps. 1,709,508 Ps. 1,709,508 Leasehold improvements ​ 857,274 ​ 854,829 ​ 786,085 Machinery and equipment ​ 53,600 ​ 72,867 ​ 83,611 Furniture and office equipment ​ 22,786 ​ 27,940 ​ 35,105 Transportation equipment ​ 51 ​ 287 ​ 1,555 Computer equipment ​ 5,857 ​ 2,838 ​ 2,212 Construction in progress for leasehold improvements ​ 75,220 ​ 32,200 ​ 29,025 ​ Ps. 2,724,296 Ps. 2,700,469 Ps. 2,647,101 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Machinery ​ Furniture ​ ​ ​ ​ ​ ​ ​ in progress of ​ ​ ​ ​ ​ ​ ​ ​ Leasehold ​ and ​ and office ​ Transportation ​ Computer ​ leasehold ​ ​ ​ Cost ​ Land ​ improvements ​ equipment ​ equipment ​ equipment ​ equipment ​ improvements ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of January 1, 2019 Ps. 1,709,508 ​ 999,798 ​ 202,959 ​ 158,112 ​ 61,730 ​ 67,731 ​ 5,409 ​ 3,205,247 Acquisitions ​ — ​ ​ 49,345 ​ ​ 3,386 ​ ​ 2,168 ​ ​ — ​ ​ 869 ​ ​ 80,290 ​ ​ 136,058 Disposals ​ — ​ — ​ — ​ (525) ​ — ​ — ​ — ​ (525) Transfers ​ — ​ 9,403 ​ — ​ — ​ (34,283) ​ (430) ​ (55,656) ​ (80,966) Other ​ — ​ — ​ — ​ (20) ​ (5,792) ​ (595) ​ (1,018) ​ (7,425) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2019 ​ 1,709,508 ​ 1,058,546 ​ 206,345 ​ 159,735 ​ 21,655 ​ 67,575 ​ 29,025 ​ 3,252,389 Acquisitions ​ — ​ ​ — ​ ​ 8,380 ​ ​ 440 ​ ​ — ​ ​ 3,973 ​ ​ 134,821 ​ ​ 147,614 Transfers ​ ​ — ​ 130,420 ​ — ​ — ​ — ​ — ​ (130,420) ​ — Other ​ — ​ — ​ — ​ (206) ​ — ​ (3,097) ​ (1,226) ​ (4,529) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2020 ​ 1,709,508 ​ 1,188,966 ​ 214,725 ​ 159,969 ​ 21,655 ​ 68,451 ​ 32,200 ​ 3,395,474 Acquisitions ​ ​ — ​ ​ 463 ​ ​ 208 ​ ​ 1,908 ​ ​ — ​ ​ 5,023 ​ ​ 114,129 ​ ​ 121,731 Disposals ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ (2,393) ​ ​ — ​ ​ — ​ ​ (2,393) Transfers ​ — ​ 70,373 ​ 53 ​ 590 ​ — ​ — ​ (71,109) ​ (93) Other ​ — ​ — ​ (7,237) ​ — ​ (1,003) ​ (330) ​ — ​ (8,570) Balance as of December 31, 2021 Ps. 1,709,508 Ps. 1,259,802 Ps. 207,749 Ps. 162,467 Ps. 18,259 Ps. 73,144 Ps. 75,220 Ps. 3,506,149 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction in ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Furniture and ​ ​ ​ ​ ​ ​ ​ progress of ​ ​ ​ Accumulated ​ Leasehold ​ Machinery and office ​ Transportation ​ Computer leasehold ​ ​ ​ depreciation ​ improvements ​ equipment ​ equipment ​ equipment ​ equipment improvements ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of January 1, 2019 Ps. (216,577) ​ (103,765) ​ (115,438) ​ (36,404) ​ (62,801) ​ — ​ (534,985) Depreciation ​ (55,884) ​ (18,969) ​ (9,729) ​ (4,806) ​ (3,051) ​ — ​ ​ (92,439) Disposals ​ — ​ — ​ 525 ​ — ​ — ​ — ​ 525 Other ​ — ​ ​ — ​ ​ 12 ​ ​ 21,110 ​ ​ 489 ​ ​ — ​ ​ 21,611 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2019 ​ (272,461) ​ (122,734) ​ (124,630) ​ (20,100) ​ (65,363) ​ — ​ (605,288) Depreciation ​ (61,676) ​ (19,124) ​ (7,720) ​ (1,268) ​ (2,532) ​ — ​ ​ (92,320) Disposals ​ ​ — ​ — ​ — ​ — ​ — ​ — ​ — Other ​ — ​ ​ — ​ ​ 321 ​ ​ — ​ ​ 2,282 ​ ​ — ​ ​ 2,603 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2020 ​ (334,137) ​ (141,858) ​ (132,029) ​ (21,368) ​ (65,613) ​ — ​ (695,005) Depreciation ​ (68,391) ​ (19,347) ​ (7,652) ​ (64) ​ (2,027) ​ — ​ ​ (97,481) Disposals ​ — ​ 7,056 ​ — ​ 2,446 ​ — ​ — ​ 9,502 Other ​ ​ — ​ ​ — ​ ​ — ​ ​ 778 ​ ​ 353 ​ ​ — ​ ​ 1,131 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2021 Ps. (402,528) Ps. (154,149) Ps. (139,681) Ps. (18,208) Ps. (67,287) Ps. — Ps. (781,853) ​

Investment in airport concessio

Investment in airport concessions	12 Months Ended
	Dec. 31, 2021
Investment in airport concessions
Investment in airport concessions	10. Investment in airport concessions ​ The Company has concessions to operate, maintain and develop 13 airports in Mexico, which are concentrated in central and northern regions of the country. Each concession is for 50 years from November 1, 1998. The term of each of the Company’s concessions may be extended by the Ministry of Infrastructure, Communications and Transportation under certain circumstances for a period not exceeding 50 years. ​ As operators of 13 airports the Company earns revenue from airlines, passengers, and other users for using the airport facilities. The Company also earns revenues for commercial activities carried out at the airports, such as leasing of space to restaurants and other shops. ​ Each airport concession agreement contains the following terms and basic conditions: ​ a. The concessionaire has the right to manage, operate, maintain and use the airport facilities and carry out any construction, improvements or maintenance of the related facilities in accordance with its five-year period Master Development Program, and to provide airport, complementary and commercial services. ​ b. The concessionaire will use the airport facilities only for the purposes specified in the concession agreement, will provide services in conformity with the law and applicable regulations and will be subject to inspections by the Ministry of Infrastructure, Communications and Transportation. ​ c. The concessionaire must pay a concession tax for the right to use airport facilities (currently 5% of the concessionaire’s annual gross revenues derived from the use of public property), in conformity with the Mexican Federal Duties Law. ​ d. The Mexican Airport and Auxiliary Services Agency (Aeropuertos y Servicios Auxiliares) has the exclusive right to supply fuel at the concessionaire’s airports. ​ e. The concessionaire must grant free access to specific airport areas to certain Mexican government agencies, so that they may carry out their activities within the airports. ​ f. The concession may be revoked if the concessionaire breaches any of its obligations established in the concession title, as established in Article 26 and 27 of the Mexican Airport Law and in the concession title. The breach of certain concession terms may be cause for revocation if the Ministry of Infrastructure, Communications and Transportation has applied sanctions in three different instances with respect to the same concession term. ​ Since the concessionaire is part of an integrated economic group, the concessionaire and Grupo Aeroportuario del Centro Norte, S.A.B. de C.V, they will respond jointly and severally to the Ministry of Infrastructure, Communications and Transportation, regarding the obligations contained in each of the concessions granted and as indicated in the concession title. The terms and conditions of each concession contract have been fulfilled in all important aspects during the years ended December 31, 2021, 2020 and 2019. ​ Investments in airport concessions include improvements to concessioned assets, rights to use airport facilities, and airport concessions. The total cost of the concession was assigned proportionally to rights to use airport facilities on the basis of the fair value of the assets determined by an independent appraiser. At any airport concession where the cost exceeded the fair value, the excess was recognized within the airport concessions line item. ​ As of December 31, 2021, 2020 and 2019, the carrying value of the right to use airport facilities, airport concessions and improvement to concessioned assets classified as intangible assets are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Projects completed and in operation: ​ ​ ​ Airport concessions Ps. 605,643 Ps. 605,643 Ps. 605,643 Rights to use airport facilities ​ 3,356,762 ​ 3,356,762 ​ 3,356,762 Improvements to concessioned assets (see note 15) ​ 9,694,492 ​ 8,594,136 ​ 7,331,450 Improvements to concessioned assets in progress ​ ​ 1,303,793 ​ ​ 615,246 ​ ​ 624,063 Accumulated amortization ​ (3,280,006) ​ (2,942,131) ​ (2,650,807) ​ Ps. 11,680,684 Ps. 10,229,656 Ps. 9,267,111 ​ The changes in investment in concessions are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Investment in airport concessions ​ ​ ​ Beginning balance Ps. 13,171,787 Ps. 11,917,919 Ps. 10,963,084 Increase ​ 1,788,903 ​ 1,253,868 ​ 954,835 Ending balance ​ 14,960,690 ​ 13,171,787 ​ 11,917,919 Amortization of airport concessions: ​ ​ ​ Beginning balance ​ (2,942,131) ​ (2,650,807) ​ (2,396,427) Increase ​ (337,875) ​ (291,323) ​ (254,380) Ending balance ​ (3,280,006) ​ (2,942,131) ​ (2,650,807) Net investment in airport concessions Ps. 11,680,684 Ps. 10,229,656 Ps. 9,267,111 ​ Master Development Plan – The Company is obligated to carry out maintenance, improvements to concessioned assets and acquire fixed assets according to the Master Development Program. The Master Development Program for 2021-2025 is Ps. 11,979,621 in pesos with purchasing power of December 31, 2019, and Ps. 14,514,871 in pesos with purchasing power of December 31, 2021, as updated with the National Producer Price Index (INPPIC) of the construction industry, in accordance with the concession contract. The amount to be incurred as of December 31, 2021, is Ps. 12,519,332 , which is anticipated to be carried out as follows: ​ ​ ​ ​ ​ Year Amount 2022 Ps. 4,024,680 2023 ​ ​ 3,022,167 2024 ​ ​ 2,894,608 2025 ​ ​ 2,577,877 ​ Ps. 12,519,332 ​ The Master Development Program for the previous five-year period 2016-2020, was for Ps. 4,445,653 , with purchasing power as of December 31, 2014, and Ps. 6,303,586 with purchasing power as of December 31, 2020, as updated with the INPPIC. The amount pending to be exercised as of December 31, 2020, is Ps. 264,783 , was applied during 2021, with no remaining balance to be exercised. In 2009, the Company paid Ps. 1,159,613 to acquire land strategically located adjacent to the Monterrey airport to allow for the airport’s future growth, including the construction of a second runway, which the Company intends to complete in the future. On December 4, 2012, the Monterrey airport received authorization from the AFAC to include Ps. 386,538 (amount expressed in nominal pesos of 2009) in investments as part of Master Development Program for 2011-2015. Additionally, during the 2011 Master Development Program revision, Ps. 77,306 was included due to an extraordinary adjustment in its maximum tariff under the Master Development Program. The remaining investment to be recognized for a cost of Ps. 695,759 (amount expressed in 2009 nominal pesos), has been included in the indicative periods 2026-2035 of the approved Master Development Program. This amount may not be recognized by the Ministry of Infrastructure, Communications and Transportation in the future. The final recovery amounts are adjusted annually based on INPPIC. The Company’s airports exclusively own the lands acquired, which are classified in the consolidated statements of financial position under the headings of property, leasehold improvements and equipment. The lands will remain classified under these headings until the negotiations with the AFAC have concluded. If the AFAC recognizes the land as part of the concession investment, it is estimated that the property will be transferred to the Mexican Government. At the time of such recognition, the Company shall derecognize the asset and recognize an inclusion of the same amount under investment in airport concessions (improvements in concessioned assets), which will be subject to amortization for the remaining period of the concession. ​ The Company’s improvements to the airport facilities can be recognized by the AFAC as part of the investment in airport concession. The cost of airport improvements recognized by the AFAC that are part of the Company’s investment in concession assets is “recovered” in the form of adjustments to the maximum rates that the Company may charge for aeronautical services, which are regulated by the AFAC.

Composition of GACN

Composition of GACN	12 Months Ended
	Dec. 31, 2021
Composition of GACN
Composition of GACN	11. Composition of GACN ​ a. The following tables set forth information about the composition of GACN as of December 31, 2021, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ Place of ​ Number of subsidiaries ​ ​ incorporation and ​ December 31, Principal activity operation 2021, 2020, 2019 Airports Mexico 13 Hotels Mexico 2 Services Mexico 9 ​ 24 ​ b. The consolidated subsidiaries are as follows: ​ ​ ​ ​ ​ Name of subsidiary ​ Ownership Percentage Airport services; ​ Aeropuerto de Monterrey, S. A. de C. V. 100 % Aeropuerto de Acapulco, S. A. de C. V. 100 % Aeropuerto de Mazatlán, S. A. de C. V. 100 % Aeropuerto de Zihuatanejo, S. A. de C. V. 100 % Aeropuerto de Culiacán, S. A. de C. V. 100 % Aeropuerto de Ciudad Juárez, S. A. de C. V. 100 % Aeropuerto de Chihuahua, S. A. de C. V. 100 % Aeropuerto de Torreón, S. A. de C. V. 100 % Aeropuerto de Durango, S. A. de C. V. 100 % Aeropuerto de Tampico, S. A. de C. V. 100 % Aeropuerto de Reynosa, S. A. de C. V. 100 % Aeropuerto de Zacatecas, S. A. de C. V. 100 % Aeropuerto de San Luis Potosí, S. A. de C. V. 100 % Hotels and Services: ​ Operadora de Aeropuertos del Centro Norte, S. A. de C. V. 100 % Servicios Aeroportuarios del Centro Norte, S. A. de C. V. 100 % Servicios Aero Especializados del Centro Norte, S. A. de C. V. 100 % OMA Logística, S. A. de C. V. (1) 100 % Holding Consorcio Grupo Hotelero T2, S. A. de C. V. (2) 100 % (1) Includes subsidiaries with interest in; OMA VYNMSA Aero Industrial Park, S.A. de C.V (VYNMSA) of which the Company owns 51% of the shares, Consorcio Hotelero Aeropuerto de Monterrey, S.A.P.I de C.V. with 85% and Servicios Hoteleros Aeropuerto de Monterrey, S.A. de C.V. with 85% . (2) Provides hotel services and includes its subsidiaries: Servicios Complementarios del Centro Norte S.A. de C.V., with 100% of the shares, Consorcio Grupo Hotelero T2, S.A. de C.V. and Servicios Corporativos Terminal 2, S.A. de C.V. with 90% of the shares. ​ The Company has the majority of voting power at shareholders’ meetings of the subsidiaries and has control by virtue of its contractual right to appoint the board of directors of the companies, who are empowered to affect their relevant activities. ​ As of December 31, 2021, 2020 and 2019, the Company has not made investments in shares of any structured or investment-related entity.

Trade accounts payable

Trade accounts payable	12 Months Ended
	Dec. 31, 2021
Trade accounts payable.
Trade accounts payable	12. Trade accounts payable ​ Trade accounts payable consist of the following ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Suppliers and contractors Ps. 123,330 Ps. 107,507 Ps. 140,806 Customer advances ​ 58,512 ​ 91,841 ​ 43,102 Statutory employee profit sharing ​ 31,365 ​ 4,700 ​ 12,883 ​ Ps. 213,207 Ps. 204,048 Ps. 196,791 ​

Payable taxes and other accrued

Payable taxes and other accrued expenses	12 Months Ended
	Dec. 31, 2021
Payable taxes and other accrued expenses
Payable taxes and other accrued expenses	13. P ayable taxes and other accrued expenses ​ Tax payable and other accrued expenses are comprised of the following ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Accrued expenses Ps. 210,515 Ps. 172,847 Ps. 202,363 Taxes payable other than income tax ​ 713,850 ​ 153,046 ​ 345,461 Accrued interest ​ 73,489 ​ 44,295 ​ 42,438 ​ Ps. 997,854 Ps. 370,188 Ps. 590,262 ​

Short-term debt

Short-term debt	12 Months Ended
	Dec. 31, 2021
Short-term debt
Short-term debt	14. Short-term debt ​ As of December 31, 2021, short-term debt is comprised of credit lines denominated in pesos, with unsecured guarantees as follows: ​ ​ ​ ​ ​ ​ 2021 Credit line with Banco Nacional de México for Ps.1,000,000, for six months at a variable rate of TIIE 28 plus 1.0 percentage point. ​ Ps. 1,000,000 Credit line with HSBC Mexico for Ps.900,000, for six months, at a variable rate of TIIE 91 plus 0.50 percentage points. ​ ​ 900,000 Credit line with Banco Santander Mexico for Ps.1,000,000, for six months at a variable rate TIIE 28 plus 1.55 percentage points on average. ​ ​ 800,000 Total short-term debt ​ ​ 2,700,000 ​ As of December 31, 2021, the Company has non-committed short-term credit lines available with financial institutions for Ps.350,000.

Long-term debt

Long-term debt	12 Months Ended
	Dec. 31, 2021
Long-term debt
Long-term debt	15. Long-term debt ​ The long-term debt with credit institutions, debt issuances and other marketable securities is comprised as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Debt securities issued in the Mexican market on June 16, 2014, for Ps. 3,000,000, accruing interest at a fixed rate of 6.85%, for a 7-year term maturing on June 7, 2021. GACN and nine of the 13 airports guarantee the certificates, which represent a guarantee of 80% of consolidated EBITDA Ps. — Ps. 3,000,000 Ps. 3,000,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities issued in the Mexican market on March 26, 2013, for Ps. 1,500,000, accruing interest at a fixed rate of 6.47%, for a 10-year term maturing on March 14, 2023. GACN and nine of the 13 airports guarantee the certificates, which represent a guarantee of 80% of consolidated EBITDA ​ 1,500,000 ​ 1,500,000 ​ 1,500,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unsecured lines of credit with Private Export Funding Corporation (supported by Ex-Im Bank) in 2010 and 2011 for U.S.$ 25,365 thousand maturing on December 21, 2021. As December 31, 2021, 2020 and 2019, outstanding amounts were U.S.$0, U.S.$ 678 thousand and US.$ 2,495 thousand, respectively. Baggage screening equipment was pledged to secure the loan ⁽²⁾. The loan accrues interest at a three-month London Interbank Offered (“LIBOR”) rate plus 1.25 percentage points, with quarterly payments of principal. As of December 31, 2021, 2020 and 2019, the interest rate was %, 1.49% and 3.15%, respectively. ​ — ​ 13,503 ​ 49,575 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities issued in the Mexican market on April 16, 2021, for Ps. 1,000,000, the loan accrues interest at a TIIE 28 rate (1) ​ 1,000,000 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities issued in the Mexican market on April 16, 2021, for Ps. 2,500,000, accruing interest at a fixed rate of 7.83%, for a 7-year term maturing on April 7, 2028. ​ ​ 2,500,000 ​ ​ — ​ ​ — Total long-term debt ​ 5,000,000 ​ 4,513,503 ​ 4,549,575 Less: ​ ​ ​ Financing commissions ​ (3,378) ​ (3,115) ​ (5,966) ​ ​ 4,996,622 ​ 4,510,388 ​ 4,543,609 Current portion long-term debt ​ — ​ (3,013,502) ​ (36,851) Long-term debt Ps. 4,996,622 Ps. 1,496,886 Ps. 4,506,758 ​ (1) The Interbank Offering Rate in Mexico “TIIE” to the 28-days as of December 31, 2021, was 5.7150 . (2) Carrying value amounts to Ps. 266,181 , and Ps. 275,095 as of December 31, 2020, and 2019, respectively, and is recorded in improvements to concessioned assets (note 10). The Company is not authorized to grant such equipment as collateral in other loans or sell them to another Company. ​ Changes in consolidated long-term debt for the years ended December 31, 2021, 2020 and 2019 were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Initial debt balance Ps. 4,510,388 Ps. 4,543,609 Ps. 4,584,594 New loans ​ 3,500,000 — — Long term debt repayment ​ (13,967) (42,592) (40,790) Amortization of debt securities ​ ​ (3,000,000) ​ ​ — ​ ​ — Payment of commissions and other expenses ​ (12,859) — — Amortization of expenses ​ 12,595 2,851 2,663 Exchange rate fluctuation ​ 465 6,520 (2,858) Ending balance of debt Ps. 4,996,622 Ps. 4,510,388 Ps. 4,543,609 ​ Maturity of long-term debt as of December 31, 2021, 2020 and 2019 is described in note 21. ​ The long-term debt securities include certain restrictive clauses, such as limitations on disposal of assets or limitations on incurring liens, as well as early maturity clauses including the maturity of other obligations more than certain thresholds. For the years ended December 31, 2021, 2020 and 2019, these restrictions were met.

Major maintenance provision

Major maintenance provision	12 Months Ended
	Dec. 31, 2021
Major maintenance provision.
Major maintenance provision	16. Major maintenance provision ​ The Company has the obligation to perform major maintenance activities in its airports. The provision is recognized as accrued at an amount that represents the best estimate of the present value of future disbursements required to settle the obligation, at the date of the accompanying consolidated financial statements at a discount rate of 8.66%, 7.89% and 8.00% as of December 31, 2021, 2020 and 2019, respectively. ​ As of December 31, 2021, 2020 and 2019, the composition and changes of the Company’s major maintenance provision was as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ 2020 Additions Disbursements Short-term Long-term Major maintenance of concessioned assets ​ Ps. 1,317,985 ​ Ps. 626,790 (1) Ps. (203,042) ​ Ps. 692,788 ​ Ps. 1,048,945 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ 2019 Additions Disbursements Short-term Long-term Major maintenance of concessioned assets ​ Ps. 953,896 ​ Ps. 467,793 (1) Ps. (103,704) ​ Ps. 443,570 ​ Ps. 874,415 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ ​ ​ December 31, 2019 ​ 2018 Additions Disbursements Short-term Long-term Major maintenance of concessioned assets ​ Ps. 943,548 ​ Ps. 315,481 (1) Ps. (305,133) ​ Ps. 151,554 ​ Ps. 802,342 (1) Includes Ps. 114,137 , Ps. 75,262 and Ps. 23,157 , recognized as interest cost in the consolidated statement of income and other comprehensive income, for the unwinding effect of the present value calculation as of December 31, 2021, 2020 and 2019, respectively. The provision for major maintenance as of December 31, 2021, reflects the update of such provision as a result of the approval in November 2020 of the Master Development Program for the period 2021-2025.

Labor obligations

Labor obligations	12 Months Ended
	Dec. 31, 2021
Labor obligations
Labor obligations	17. Labor obligations ​ a. Defined c o ntribution plans ​ Until July 2021, the Company had defined contribution retirement benefit plans for all qualifying employees. The assets of the plans were held separately from the Company's assets in funds under the control of fiduciaries. ​ The defined contribution plan was terminated during July 2021 and the accumulated funds in the trust were transferred to the personal investment fund plans of each of the qualifying employees. ​ In 2021, 2020, and 2019, the total contributions to these plans based on the specific rates in the plan amounted toPs.725, Ps.894, and Ps.967, respectively. ​ b. Defined benefit plans ​ This liability for employees derives from seniority premiums benefits and termination benefits. Seniority premiums consist of a single payment equal to 12 days’ salary for each year of service based on the employee’s most recent salary, but without exceedingly twice the current minimum wage established by law and termination benefits consist of an equivalent of 20 days for each year worked and 90 days based of salary determined on actuarial calculations performed by external actuaries, using the projected unit credit. ​ The Mexican plans normally expose the Company to actuarial risks such as: investment risk, interest rate risk, longevity risk and salary risk. ​ ​ ​ ​ Investment risk The present value of the defined benefit plan obligations is calculated using a discount rate that is determined by long-term government bond yields. To select the discount rate, the yield rate of the bond is considered, which is similar to the duration of the obligations of the Company’s labor liabilities. The average days on which benefit payments are due and not the days that the bonus is due to expire are taken into account, which means that the discount rate depends on the expectation of the flow of payments of the benefits plan. ​ ​ ​ Interest risk ​ A decrease in the interest rate of the bonds may increase the liabilities of the plan, however, this is partially offset by an increase in the plan’s debt investment performance. ​ ​ ​ Longevity risk ​ The present value of the defined benefit plan liability is calculated by reference to the best estimate of the mortality of plan participants both during and after their employment. An increase in the life expectancy of the plan participants will increase the plan’s liability. ​ ​ ​ Salary risk ​ The present value of the defined benefit plan liability is calculated by reference to the future salaries of plan participants. As such, an increase in the salary of the plan participants will increase the plan’s liability. ​ There are no additional retirement benefit plans for qualifying employees. ​ The actuarial calculation of the defined benefit obligation was calculated as of December 31, 2021, 2020 and 2019 by actuaries certified by the National School of Actuaries ( Colegio Nacional de Actuarios de México ​ The principal assumptions used for the purposes of the actuarial valuations are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Discount rate (see note 5 a.) 7.9 % 7.4 % 8.0 % Expected rate of salary increase 5.8 % 5.8 % 5.8 % Average longevity at retirement age for current employees (years) 14 12 14 Inflation 4.0 % 4.0 % 5.0 % ​ The amounts recognized in the consolidated statement of income and other comprehensive income in respect of these defined benefit plans are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Service cost: ​ ​ ​ Current service cost ​ Ps. 9,535 ​ Ps. 8,276 ​ Ps. 7,465 Net interest expense ​ 8,936 ​ 8,490 ​ 7,156 Reductions and Terminations ​ ​ — ​ ​ (9,131) ​ ​ — Components of defined benefit costs recognized in profit or loss ​ 18,471 ​ 7,635 ​ 14,621 Remeasurement on the net defined benefit liability: ​ ​ ​ Actuarial gains and losses arising from changes in financial assumptions ​ 2,094 ​ 2,653 ​ (161) Actuarial gains and losses arising from experience adjustments ​ (6,414) ​ 10,386 ​ 12,995 Components of defined benefit costs recognized in other comprehensive income (loss) ​ (4,320) ​ 13,039 ​ 12,834 Total ​ Ps. 14,151 ​ Ps. 20,674 ​ Ps. 27,455 ​ The current service cost and the net interest expense are included in the employee benefits expense in the consolidated statement of income and in other comprehensive income. The remeasurement of the net defined benefit liability is included in other comprehensive income. The amount included in the consolidated statement of financial position arising from the Company’s obligation in respect of its defined benefit plans is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Present value of defined benefit obligations ​ Ps. 129,199 ​ Ps. 115,691 ​ Ps. 106,160 ​ Movements in the present value of the defined benefit obligation in the current year are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Present value of defined benefit obligation as of January 1, ​ Ps. 115,691 ​ Ps. 106,160 ​ Ps. 79,905 Current service cost ​ 9,535 ​ 8,276 ​ 7,465 Interest cost ​ 8,936 ​ 8,490 ​ 7,156 Reductions and Terminations ​ ​ — ​ ​ (9,131) ​ ​ — Remeasurement (gains)/losses: ​ ​ ​ ​ ​ ​ Actuarial gains and losses arising from changes in financial and demographic assumptions ​ 2,094 ​ 2,653 ​ (161) Actuarial gains and losses arising from experience adjustments ​ (6,414) ​ 10,386 ​ 12,995 Benefits paid ​ (643) ​ (11,143) ​ (1,200) Present value of defined benefit obligation ​ Ps. 129,199 ​ Ps. 115,691 ​ Ps. 106,160 ​ Significant actuarial assumptions for the determination of the defined obligation are discount rate, expected salary increase and mortality. The sensitivity analyses below have been determined based on reasonably possible changes of the respective assumptions occurring at the end of the reporting period, while holding all other assumptions constant. ​ ◾ If the discount rate increases (decreases) by 1% , the defined benefit obligation would decrease by Ps. 15,748 (increase by Ps. 18,253 ). ​ ◾ If the expected salary growth increases (decreases) by 1% , the defined benefit obligation would decrease by Ps. 18,987 (increase by Ps. 16,005 ). ​ The sensitivity analysis presented above may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some of the assumptions may be correlated. ​ Furthermore, in presenting the above sensitivity analysis, the present value of the defined benefit obligation has been calculated using the projected unit credit method at the end of the reporting period, which is the same as that applied in calculating the defined benefit obligation liability recognized in the consolidated statement of financial position. ​ There was no change in the methods and assumptions used in preparing the sensitivity analysis from prior years. ​ There was no change in the process followed by the Company to manage its risks from prior periods. ​ The average duration period of the benefit obligation as of December 31, 2021, is 12.90 ​ Expected cash flows from termination benefits and seniority premium benefits for the next 10 years are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Seniority premium ​ ​ Year ​ Pensions plan ​ benefits ​ Total 2022 ​ Ps. — ​ Ps. 1,000 ​ Ps. 1,000 2023 ​ 559 ​ 1,294 ​ 1,853 2024 ​ 9,794 ​ 1,614 ​ 11,408 2025 ​ 289 ​ 1,547 ​ 1,836 From 2026 and subsequently ​ 153,931 ​ 44,019 ​ 197,950 Total ​ Ps. 164,573 ​ Ps. 49,474 ​ Ps. 214,047 ​

Right of use assets, net and le

Right of use assets, net and lease liability	12 Months Ended
	Dec. 31, 2021
Right of use assets, net and lease liability
Right of use assets, net and lease liability	18. Right of use assets, net and lease liability ​ As lessee ​ Lease contracts entered into by the Company are as follows: ​ In October 2008, the Company acquired the shares of Consorcio Grupo Hotelero T2, S.A. de C.V. As a result of this acquisition, the Company assumed the commitments established in the lease agreement signed with the Mexico City International Airport for a period of 20 years, to construct, prepare and operate a hotel, and manage commercial areas at Terminal 2 of the Mexico City International Airport, establishing a minimum guaranteed income (“MGI”) of Ps.32,406 annually as rent, or a royalty of the 18% of the hotel’s revenue, whichever is greater. The MGI will be adjusted on an annual basis using the NCPI. ​ a. The following is a summary of the right-of-use assets and the lease liability ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cost Buildings Other Total Balance as of January 1, 2020 Ps. 224,074 Ps. 23,983 Ps. 248 Additions ​ ​ 9,771 ​ ​ 769 ​ ​ 11 Decreases ​ ​ (1,055) ​ ​ (1,475) ​ ​ (2,530) Balance as of December 31, 2020 ​ ​ 232,790 ​ ​ 23,277 ​ ​ 256,067 Additions ​ ​ 41,771 ​ ​ 24,754 ​ ​ 66,525 Decreases ​ ​ (29,653) ​ ​ (6,196) ​ ​ (35,849) Balance as of December 31, 2021 Ps. 244,908 Ps. 41,835 Ps. 286,743 Depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of January 1, 2021 Ps. (62,266) Ps. (15,554) Ps. (77,820) Depreciation of the year ​ ​ (32,339) ​ ​ (8,936) ​ ​ (41,275) Decreases ​ ​ 27,555 ​ ​ 1,928 ​ ​ 29,483 Balance as of December 31,2021 Ps. (67,050) Ps. (22,562) Ps. (89,612) ​ b. Amounts recognized in consolidated statement of profit or loss statement: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 2020 Depreciation expense of right of use assets ​ Ps. 41,275 ​ ​ 41,348 Interest expense on lease liabilities ​ ​ 24,402 ​ ​ 22,431 ​ c. The following is a summary of the lease liability: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 2020 Maturity analysis: ​ ​ ​ Less than one year ​ Ps. 41,107 ​ ​ 26,553 Greater than 1 year and less than 3 years ​ 83,359 ​ 55,134 Greater than 3 years ​ 47,666 ​ 113,076 Total ​ Ps. 172,132 ​ ​ 194,763 ​ The Company does not face a significant liquidity risk with respect to its lease liabilities. Lease liabilities are monitored through the Company's treasury department. ​ d. As of December 31, 2021, and 2020, the total cash outflow for leases amounted to Ps.54,589 and Ps.57,325 (excluding items disbursed in excess of the IMG as variable participation), respectively. ​ As lessor ​ Revenues from operating leases ​ Mainly related to leases entered into by the Company, which are based on monthly rental payments that generally increase each year based on the NCPI, and/or the greater of a guaranteed minimum monthly rent plus a percentage of monthly income of the tenant. As of December 31, 2021, 2020 and 2019, the committed future rents to be received are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Duration: ​ ​ ​ ​ Less than 1 year ​ Ps. 428,592 ​ Ps. 444,523 ​ Ps. 546,671 Greater than 1 year and less than 5 years ​ 477,409 ​ 753,230 ​ 843,404 Greater than 5 years ​ 120,726 ​ 118,256 ​ 161,109 Total ​ Ps. 1,026,727 ​ Ps. 1,316,009 ​ Ps. 1,551,184 ​ Minimum lease payments in the table above do not include contingent rentals, such as increases by NCPI or increases by a percentage of the monthly income of the lessee. Contingent rental income recorded for the years ended December 31, 2021, 2020, and 2019 were Ps.197,439, Ps.136,181 and Ps.229,727, respectively. ​ As a result of the impact generated by the COVID-19 pandemic, the Company granted certain discounts to commercial tenants during the second half of the year 2020, which were subject to certain conditions. These discounts were granted based on the decrease in passenger traffic at the Issuer's airports during the period. ​ Accrued operating lease income is detailed in note 26.

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2021
Income taxes
Income taxes	19. Income taxes ​ The Company is subject to Income Tax (“ISR”), whose tax rate was 30% for 2021, 2020 and 2019, and will continue to be 30% for later years. ​ a. Income tax are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Current ISR ​ Ps. 1,217,748 ​ Ps. 480,232 ​ Ps. 1,329,867 Deferred ISR ​ ​ (245,569) ​ ​ (85,731) ​ ​ 42,355 Income tax expense ​ Ps. 972,179 ​ Ps. 394,501 ​ Ps. 1,372,222 ​ b. As of December 31, 2021, 2020 and 2019, the principal items comprising the balance of the deferred ISR asset (liability) were: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Liabilities: ​ ​ ​ ​ ​ ​ ​ ​ Provisions, allowances and labor obligations ​ Ps. 159,813 ​ Ps. 244,982 ​ Ps. 157,560 Investment in airport concessions, property, leasehold improvements and equipment, net ​ (225,726) ​ (426,325) ​ (407,173) Tax loss carryforwards (1) ​ 3,242 ​ 15,883 ​ 14,937 Recoverable tax on assets (2) ​ 28,619 ​ 28,619 ​ 28,619 Others ​ ​ (2,137) ​ ​ 3,013 ​ ​ 3,340 Total liabilities ​ Ps. (36,189) ​ Ps. (133,828) ​ Ps. (202,717) Assets: ​ ​ ​ Provisions, allowances and labor obligations ​ Ps. 468,314 ​ Ps. 230,532 ​ Ps. 205,834 Investments in airport concessions, property, leasehold improvements and equipment, net ​ (243,480) ​ (172,806) ​ (184,649) Tax loss carryforwards (1) ​ 243,191 ​ 268,930 ​ 285,045 Others ​ ​ (3,621) ​ ​ (8,898) ​ ​ (9,226) Total assets ​ Ps. 464,404 ​ Ps. 317,758 ​ Ps. 297,004 Net deferred ISR asset ​ Ps. 428,215 ​ Ps. 183,930 ​ Ps. 94,287 (1) As of December 31, 2021, 2020 and 2019, the Company recognized a deferred tax asset of Ps. 246,433 , Ps. 284,813 and Ps. 299,982 , respectively, corresponding to the tax losses generated by its subsidiaries. All subsidiaries of the Company expect to benefit from losses in future years based on projections of taxable income and various strategies with favorable tax consequences. ​ (2) The Company recognized the IMPAC paid during 2002 through 2007. In 2013, the Company recognized the deferred tax asset, which it expects to recover subject to certain conditions established in the Income Tax Law. The updated amount as of December 31, 2021, was Ps. 28,619 (note 20 f). ​ c. The changes in deferred tax during the year are follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Beginning balance of deferred tax liability, net ​ Ps. 183,930 ​ Ps. 94,287 ​ Ps. 132,792 Deferred ISR in profit or loss ​ 245,569 ​ 85,731 ​ (42,355) Income tax effects recognized in other comprehensive income ​ (1,284) ​ 3,912 ​ 3,850 Ending balance of deferred tax asset, net ​ Ps. 428,215 ​ Ps. 183,930 ​ Ps. 94,287 ​ d. The reconciliation of the statutory income tax rate and the effective income tax rate as a percentage of net income before income tax is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ ​ ​ ​ 2021 ​ 2020 ​ 2019 ​ ​ Amount ​ ​ Rate % ​ Amount ​ ​ Rate % ​ Amount ​ ​ Rate % Income before income taxes ​ Ps. 3,835,809 ​ ​ ​ ​ ​ Ps. 1,492,380 ​ ​ ​ ​ ​ Ps. 4,599,656 ​ ​ ​ ​ Current ISR ​ ​ 1,217,748 ​ ​ ​ ​ ​ ​ 480,232 ​ ​ ​ ​ ​ ​ 1,329,867 ​ ​ ​ ​ Deferred ISR ​ ​ (245,569) ​ ​ ​ ​ ​ ​ (85,731) ​ ​ ​ ​ ​ ​ 42,355 ​ ​ ​ ​ Income tax expense and effective rate Ps. 972,179 ​ ​ 25.34 % ​ Ps. 394,501 ​ ​ 26.43 % ​ Ps. 1,372,222 ​ ​ 29.83 % Add (deduct) effects of permanent differences, primarily, non-deductible expenses and inflationary effects for financial and tax purposes. ​ 178,564 ​ ​ 4.66 % ​ ​ 53,213 ​ ​ 3.57 % ​ ​ 7,675 ​ ​ 0.17 % Statutory rate Ps. 1,150,743 ​ ​ 30.00 % ​ Ps. 447,714 ​ ​ 30.00 % ​ Ps. 1,379,897 ​ ​ 30.00 % ​ e. Each airport concession has received approval from the Ministry of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) to carry forward their tax losses up to the earlier of the date of which such tax loss carryforwards are utilized by the airport or the date of expiration or liquidation of the concession. The base years and amounts as of December 31, 2021, are as follows: ​ ​ ​ ​ ​ ​ Tax loss Year of Origin ​ carryforwards 2002 ​ Ps. 156,580 2003 ​ 167,310 2004 ​ 213,789 2005 ​ 4,631 2006 ​ 17,817 2007 ​ 44,237 2008 ​ 30,697 2011 ​ 7,457 2012 ​ 29,778 2013 ​ ​ 10,827 2015 ​ ​ 895 2018 ​ 5,765 2019 ​ 22,810 2020 ​ ​ 26,849 2021 ​ 7,438 ​ ​ Ps. 746,880 ​ f. In addition to the tax loss carryforwards of the airport concessionaires aforementioned, the Company has tax losses of other subsidiaries other than its concessionaires in the amount of Ps.71,937 the duration of which is 10 years under the Income Tax Law, and the expiration date of which is between 2021 and 2028 ​ g. In 2021, the Company utilized tax loss carryforwards in the amount of Ps.258,900. ​ h. The balances of shareholders’ equity tax accounts as of December 31 are: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 ​ 2020 ​ 2019 Contributed capital account ​ Ps. 5,039,892 ​ Ps. 4,694,822 ​ Ps. 4,584,512 Net consolidated tax profit account ​ 3,028,125 ​ 3,144,619 ​ 2,878,878 Total ​ Ps. 8,068,017 ​ Ps. 7,839,441 ​ Ps. 7,463,390 ​ i. Dividends paid from profits generated from January 1, 2014, to individuals residing in Mexico and residents abroad may be subject to additional income taxes of up to 10%, which shall be retained by the Company

Commitment and contingencies

Commitment and contingencies	12 Months Ended
	Dec. 31, 2021
Commitment and contingencies.
Commitment and contingencies	20. Commitment and contingencies ​ Commitment ​ Guarantor — ​ In April 2021, GACN issued long-term debt securities for Ps.1,000,000 and Ps.2,500,000 for 5 and 7 years , respectively, under a new program registered in 2021. The issues are guaranteed by the Monterrey Airport, Chihuahua Airport and Culiacán Airport, which, together with the issuer, must meet a minimum guarantee of 80% of consolidated EBITDA. ​ In December 2021, GACN incurred in short-term debt, through a promissory note, with HSBC Mexico, S.A. for Ps.900,000. Aeropuerto de Monterrey, Aeropuerto de Chihuahua and Aeropuerto de Culiacán are guarantors of this instrument. ​ Contingencies ​ I. Property Tax In the past, various municipalities initiated certain administrative enforcement procedures against the Company for tax credits for property taxes on the real estate where the airports of said cities are located. The airports have filed nullity claims against said procedures, which are pending of resolution. ​ Acapulco Airport: ​ a) In February 2019, the Municipal Inspection Directorate notified the Acapulco Airport, S.A. de C.V. (“Acapulco Airport”) in a letter addressed to the Mexican Airport and Auxiliary Services Agency (“ASA”) requiring proof of payment of Ps.27,012 (period from the first quarter of 1996 to the first quarter of 2019) for property tax. In response to the request, the Acapulco Airport presented clarifying briefs to the authority informing that it was not properly addressed to ASA. In May 2019, the Secretariat of Administration and Finance announced the agreement of the explanatory documents presented by the Acapulco Airport and noted that, having acquired the airport concession, the Acapulco Airport considered itself jointly and severally liable with respect to the tax credit required from ASA, so it was appropriate to require payment of the debt. A nullity claim was filed against this resolution and the Secretary of Infrastructure, Communications and Transportation (SCT) was also called to trial as an interested third party. b) In May 2019, the Municipal Inspection Directorate presented a notification at the Acapulco Airport's legal domicile, that directly attributed the tax credit indicated in subsection A) above to the Acapulco Airport and required payment of Ps. 27,012 (period from the 1st two-month period of 1996 to the 1st two-month period of 2019) for property tax. A claim for annulment was filed against this resolution and the SCT was also called to trial as an interested third party. ​ As of the date of these consolidated financial statements, the contingencies remain due to the fact that the lawsuits are still in effect, since the judgment on the merits to resolve these cases is still pending. However, in the event that the resolution of the trial is not favorable to the Acapulco Airport, it is considered that the economic repercussion of the trial would be borne by the Federal Government, by virtue of the foregoing and given that the Acapulco Airport estimates an unfavorable resolution to be unlikely, it has not recorded any provision in relation to these lawsuits. Culiacán Airport: In November 2018, the Revenue Department of the Municipal Treasury of Culiacán in the State of Sinaloa notified a resolution that determined Aeropuerto de Culiacán, S.A. de C.V. (“Culiacán Airport”) a tax credit in the amount of Ps. 5,764 for urban property tax for the periods from the 4th quarter of 2013 to the 3rd quarter of 2018. A claim for annulment was filed against this resolution and the SCT was also called to trial as an interested third party. As of the date of these consolidated financial statements, the contingencies remain due to the fact that the lawsuit is still in force, since the judgment on the merits to resolve these cases is still pending. However, in case the resolution of the trial is not favorable for the Culiacán Airport, it is estimated that the economic repercussion of the trial would be borne by the Federal Government, due to the above and given that the Culiacán Airport considers it unlikely to obtain an unfavorable resolution, has not recorded any provision in relation to these demands. II. Amparo Trial related to the municipal licenses: Chihuahua Airport. In September 2019, the municipal authority of Chihuahua carried out verification visits at the commercial premises located at the Chihuahua Airport to request municipal operating licenses, likewise requiring the Chihuahua Airport to present its construction license. A request for amparo was filed against such requirements by the Chihuahua Airport, challenging the visit order and the unconstitutionality of the municipal regulations applied. The court issued a ruling in favor of the Chihuahua airport, indicating that the commercial spaces of the Chihuahua airport are under federal not municipal jurisdiction. The municipal authority challenged the judgment and as of the date of the financial statements, the resolution has not been issued in that instance, so the judgment continues in force since the judgment on the merits has not caused status. III. Conflict related with ownership of certain lands Ciudad Juárez Airport ​ On November 15, 1995, parties purporting to be former owners of land comprising a portion of the Ciudad Juárez airport initiated legal proceedings against the Aeropuerto de Ciudad Juárez, S.A. de C.V. (“Ciudad Juárez Airport”) to reclaim the land (240 hectares), alleging that it was improperly transferred to the Mexican government. As an alternative to recovery of this land, the claimants also sought monetary damages of U.S.$120.0 million. ​ Within the trial, the Company challenged the claims of the claimant based on the legitimacy of the possession derived from the Concession Agreement granted by the Ministry of Infrastructure, Communications and Transportation. The Ministry of Infrastructure, Communications and Transportation was called to trial in defense of the interests of the Mexican government. ​ On July 8, 2016, the local court in Ciudad Juárez ruled that the claims against the Ciudad Juárez airport are inadmissible, and on October 21, 2017, the claimants filed an appeal before the Appellate Court in Chihuahua against the court’s determination. On July 31, 2017, the First Civil Court overturned the lower court’s decision and ruled in favor of the plaintiffs, requiring the Mexican government to pay restitution to the plaintiffs for their loss of property and in accordance with the lawsuit. ​ The Mexican government filed a direct claim to appeal the decision, and on May 3, 2018, a favorable decision was issued, revoking the appealed decision, pursuant to which the claimant must return the title and payments claimed. The decision of the amparo trial was also favorable to the Ciudad Juárez airport as co-defendant. ​ On May 25, 2018, the First Civil Chamber in Chihuahua issued, in compliance with the execution of the amparo decision, a new decision absolving the defendants of the payments claimed. ​ This decision was appealed by the claimant in a direct amparo trial, requesting the Supreme Court of Justice of the Nation (“SCJN”) to resolve the matter definitively by exercising its authority to assert jurisdiction. However, the SCJN resolved not to exercise the power of attraction to hear the matter and ordered the return to the Collegiate Court for the resolution of the amparo trial. ​ On January 2, 2020, the First Collegiate Circuit Court in Chihuahua issued the judgment in the amparo trial promoted by the plaintiff and denied the amparo requested by the plaintiff. Against the sentence, the plaintiff filed the appeal for review and the Collegiate Court ordered the file to be forwarded to the SCJN for resolution of the appeal. ​ The session of the appeal for review before the SCJN was held on November 24, 2021, resolving the appeal to the effect that the First Collegiate Circuit Court in Chihuahua proceeds again to the analysis of the concepts of violation of the direct constitutional relief filed by the Creel estate. The resolution by the First Collegiate Circuit Court in Chihuahua is pending. ​ As of the date of the consolidated financial statements, the contingencies are maintained since there is still no decision to resolve the trial. However, in the event that the judgment is not favorable to the Ciudad Juarez Airport, the economic impact of the trial will be borne by the Mexican government, as established in the concession title. The Ciudad Juárez Airport has not recorded any provision in connection to these claims given that it does not expect an economic impact, even in case of an unfavorable resolution. ​ Durango Airport ​ On March 5, 2020, the Company was notified of the lawsuit filed against Aeropuerto de Durango, S.A. de C.V. (“Aeropuerto de Durango“), the Ministry of Infrastructure, Communications and Transportation, the Government of the State of Durango and the Ministry of Agrarian, Territorial and Urban Development. The plaintiff sued for the nullity of the expropriation decree dated September 8, 1975, which affected an area of 40 hectares of the Durango Airport and claims the payment of compensation for the affected area, as well as the payment of damages for the undue use of the property. ​ The trial hearing was held with the appearance of the parties and the evidentiary stage of the trial is pending. As of the date of the financial statements, the contingency is still in effect because the trial is still pending the judgment on the merits of the case. In the event that the resolution of the lawsuit is not favorable to Durango Airport, it is considered that the economic impact of the lawsuit will be borne by the Federal Government, as established in the concession title. Durango Airport has not recorded any provision in connection with this lawsuit. ​ Reynosa Airport ​ On October 16, 2020, the Company was notified of the lawsuit filed against the AFAC, in which Aeropuerto de Reynosa, S.A. de C.V. (“Aeropuerto de Reynosa“) was called as Interested Third Party. The nullity of the administrative resolution dated February 7, 2020, issued by the AFAC in the Appeal for Review filed by the plaintiff is demanded in order for the AFAC to study the plaintiff’s petition and recognize that the legal requirements for the reversion of the expropriation of 2.6 hectares included in the expropriation decrees of 1970 and 1971 have been met. ​ Reynosa Airport appeared in the lawsuit and is awaiting the conclusion of the pleadings stage of the proceeding. The lawsuit does not include a financial claim; however, the contingency is maintained until the final judgment in the annulment lawsuit is issued and the challenged resolution is confirmed or, if applicable, a judgment is issued, the effects of which must be complied with by the AFAC. ​ IV. Conflict related to the purchase-sale of land ​ Monterrey Airport ​ On May 14, 2015, Banco Mercantil del Norte, S.A. (“Banorte”), acting as trustee of a certain trust, filed a civil lawsuit against the Monterrey airport in connection with the ownership of 240 hectares of land previously acquired (the “Land”) by the Monterrey airport, which book value in our financial statements as of December 31, 2021 amounted to Ps. 266,850. ​ By means of the lawsuit, Banorte filed an action to recover possession and requested a declaratory judgment saying that Banorte has a better right than the Monterrey airport to possess the Land and that the Land should be restituted to Banorte, and that the Monterry airpot should pay costs and expenses. Monterrey airport appeared on trial and requested that the company DIAV, S.A. de C.V., (“DIAV”) appear as a defendant in its capacity as seller of the Land. On August 8, 2018, the court found that the plaintiff’s claims were inadmissible due to lack of evidence (the “First Instance Judgment”), and the plaintiff appealed the decision. ​ The Second Chamber of the Superior Court of Justice of the State of Nuevo Leon heard the appeals against the First Instance Judgment and on July 25, 2019 issued a second instance judgment (“First Second Instance Judgment”) against the Monterrey airport, finding that Banorte had a better right to possess the Land, and ordering the Monterrey airport to return the Land to Banorte. ​ Both Monterrey airport and DIAV filed injunctions ( amparo amparo amparo ​ Dissatisfied with the Second Instance Judgments, all the parties to the litigation filed amparo ​ We believe that in the event of a resolution adverse to the airport’s interests, DIAV as the seller of the Land should be liable for any economic losses resulting thereof; nonetheless, we cannot predict whether we may prevail in a legal action against DIAV. Although Monterrey airport cannot definitively foresee the outcome of this litigation, to date it has not recorded any provision in relation to the contingency, since it considers its position in the litigation to be solid. ​ ​ V. Penalties (Federal Consumer Protection Agency) ​ Acapulco Airport ​ On November 11, 2021, inspectors of the Federal Consumer Protection Agency (“Profeco”) went to Acapulco Airport to request the presentation of documents related to the models or prototypes authorized in accordance with the Mexican Official Standard (NOM) and the calibration of the measuring devices (scales and parking clocks) in accordance with the list of measuring instruments (initial, periodic, or extraordinary mandatory verification). The Acapulco Airport appeared before Profeco to exhibit the requested documentation and disprove the existence of non-compliances. ​ On November 22, 2021, Profeco notified the summons to the administrative proceeding for violations to the Law and the Airport timely appeared in the proceeding. ​ On January 10, 2022, Profeco was notified of the resolution issued within the administrative procedure for violations to the Law, by which it determined the application of 38 fines to the Acapulco Airport for non-compliance with the NOM applicable to the time and weight measuring devices operated by the Airport, the total amount of the fines is Ps.14,554. The resolution was challenged by the Airport on January 31, 2022, through an appeal for review and is pending resolution. ​ As of December 31, 2021, Acapulco Airport has not recorded a provision as it considers the fines determined by Profeco to be inappropriate. ​ VI. Tax on Assets ​ Pursuant to the provisions of the Third Transitory Article of the Single Rate Business Tax Law, Aeropuerto de Monterrey, S.A. de C.V. (the “Airport”) on December 20, 2019, and December 16, 2020, respectively, requested a refund of the tax on asset it had paid in prior years. ​ With respect to the 2018 and 2019 fiscal years the Airport requested the refund of the amounts of Ps.10,220 and Ps.10,624, respectively, which were denied by the tax authority. ​ On September 16, 2020, the Airport challenged the denial of the refund requested with respect to the 2018 fiscal year, which was resolved in favor of the Airport’s interests by the Federal Court of Administrative Justice. ​ On April 27, 2021, the Airport challenged the denial of the refund requested with respect to fiscal year 2019, which was also resolved favorably to the Airport’s interests by the Federal Court of Administrative Justice. ​ Currently, both lawsuits are pending final resolution since on June 30 and December 1, 2021, respectively, the tax authority filed appeals for review against the favorable resolutions issued by the Federal Court of Administrative Justice. ​ Aeropuerto de Monterrey, S.A. de C.V. maintains an asset in the amount of Ps. 28,619, in relation to amounts paid for tax on asset and corresponding to refunds for fiscal years 2018, 2019 and 2020. Since the Airport estimates that an unfavorable resolution is unlikely, it has not recorded any provision in relation to the recoverable amount of asset tax.

Financial risk management

Financial risk management	12 Months Ended
	Dec. 31, 2021
Financial risk management
Financial risk management	21. Financial risk management ​ a. Significant accounting policies ​ The Company is exposed to risks that are managed through the implementation of systems and processes related to identification, measurement, limitation of concentration, and supervision. ​ The basic principles defined by the Company in the establishment of its risk management policy are the following: ​ ● Compliance with Corporate Governance Standards. ​ ● Establishment, by each different business line and subsidiary, of risk management controls necessary to ensure that market transactions are conducted in accordance with the policies, rules, and procedures of the Company. ​ ● Special attention to financial risk management, basically composed by interest rate, exchange rate, liquidity and credit risks. ​ Risk management in the Company is mainly preventive and oriented to medium and long-term, risks taking into consideration the most probable scenarios of the variables affecting each risk. ​ The details of the significant accounting policies and adopted methods (including recognition, valuation and basis of recognition of related income and expenses) for each class of financial asset, financial liability and equity instrument is disclosed in note 4. ​ b. Categories of financial instruments and risk management policies ​ The principal categories of financial instruments, are: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Financial assets Risk classification 2021 2020 2019 Cash and cash equivalents and other investments held to maturity Credit and interest rate ​ Ps. 5,987,164 ​ Ps. 2,948,804 ​ Ps. 3,429,873 Receivables, net Credit and exchange rate ​ 1,085,670 ​ 833,643 ​ 757,756 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Financial liabilities Risk classification 2021 2020 2019 Short-term and long-term debt Interest rate, exchange rate and liquidity ​ Ps. 7,696,622 ​ Ps. 4,513,503 ​ Ps. 4,549,575 Trade accounts payable (1) Liquidity ​ 213,207 ​ 204,048 ​ 196,791 Accrued interest Liquidity ​ 73,489 ​ 44,295 ​ 42,438 Short-term and long-term financial leasing ​ Liquidity ​ ​ 224,736 ​ ​ 194,763 ​ ​ 220,860 Accounts payable to related parties Liquidity ​ 269,249 ​ 167,704 ​ 187,515 (1) Include the payments of employee statutory profit-sharing amounts, which were Ps. 31,365 , Ps. 4,700 and Ps. 12,883 as of December 31, 2021, 2020 and 2019, respectively. ​ Based on the nature of its activities, the Company is exposed to different financial risks, mainly as a result of its ordinary business activities and its debt contracts entered into to finance its operating activities. The Company’s corporate treasury department provides services to the operating units to coordinate the entry into domestic and international markets and monitors and manages the financial risks relating to the operations of the Company. These risks include market risk (interest rate risk and foreign currency risk), credit risk and liquidity risk. ​ Periodically, the Company’s management assesses risk exposure and reviews the alternatives for managing those risks, supervising and managing the financial risks through internal risk reports which analyze exposures by degree and magnitude of risks. The Board of Directors sets and monitors policies and procedures to measure and manage the risks to which the Company is exposed, which are described below. ​ c. Market risk ​ Interest rate risk management ​ As of December 31, 2021, 2020 and 2019, the percentage in outstanding long-term debt at fixed and variable interest rates, is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 ​ 2020 ​ 2019 ​ Long-term debt ​ Ps. 5,000,000 ​ Ps. 4,513,503 ​ Ps. 4,549,575 ​ % Fixed rate debt ​ ​ 80 % ​ ​ 99 % ​ ​ 99 % % Variable rate debt (1) ​ ​ 20 % ​ ​ 1 % ​ ​ 1 % ​ (1) Long-term debt contracted during 2021 has a 28-day TIIE reference rate. Long-term debt contracted as of December 31, 2020, and 2019, had a three-month London Interbank Offered Rate or “LIBOR” reference rate; such debt was repaid during 2020. ​ The proportion of long-term debt have interest payments at a variable rate, which exposes the Company to interest rate risk as a result of fluctuations in market interest rates. The risk exposure is mainly caused by the variations that could occur in in the reference interest rate used. ​ The Company manages this risk by monitoring constantly the changes of such interest rates. In recent years, the 28-day TIIE has increased. The 28-day TIIE was at its highest level on December 29, 2021 (5.7157%) and its lowest level on May 21, 2021 (4.2745%). Therefore, if interest rates increase significantly, the Company could evaluate to enter into hedging instruments to mitigate the interest rate risk. ​ Sensitivity analysis for interest rates ​ As of December 31, 2021, the Company maintained long-term debt, which accrue interest at a variable rate of Ps.1,000,000 (note 15, which disclose the outstanding balances and interest rates of the Company’s financial instruments). A hypothetical, instantaneous and unfavorable 10% change in the 28-day TIIE interest rate applicable to the outstanding debt with variable rates would have resulted in an additional financing expense of approximately Ps.3,736 for 2021. ​ As of December 31, 2020, and 2019, the Company maintained long-term debt, including the current portion, which accrue interest at a variable rate of Ps. 13,503 and Ps. 49,575, respectively (see note 15, which disclose the outstanding balances and interest rates of the Company’s financial instruments). A hypothetical, instantaneous and unfavorable 10% change in the three-month LIBOR interest rate applicable to the outstanding debt with variable rates would have resulted in an additional financing expense of approximately Ps. 40 and Ps.179 for 2020 and 2019, respectively. ​ The increase was calculated for U.S. dollar debt based on the year-end exchange rate of each year (Ps.19.9087, and Ps. 18.8727 for 2020 and 2019, respectively). ​ Exchange risk management – ​ Historically, a portion of the revenues generated by the Company’s airports (mainly derived from TUA charged to international passengers) are linked to U.S. dollars, although such revenues are collected in pesos based on the average exchange rate of the previous month. Of the Company’s consolidated revenues (excluding construction services revenues), 16.87%, 13.20% and 15.95% were from TUA of international passengers in 2021, 2020 and 2019, respectively. Substantially all other revenues of the Company are denominated in pesos. Based on an appreciation of 10% of the peso against the U.S. dollar, the Company believes that its revenues would have decreased by Ps.116,929, Ps.54,293 and Ps.120,798 in 2021, 2020 and 2019, respectively. ​ An appreciation of the Mexican peso against the U.S. dollar would reduce the U.S. dollar-denominated revenues and the Company’s obligations under U.S. dollar-denominated debt when expressed in pesos, whereas a depreciation of the peso against the U.S. dollar would increase the Company’s U.S. dollar-denominated revenues and obligations under debt agreements when expressed in pesos. ​ For the year ended December 31, 2021, the peso depreciated against the U.S. dollar by 2.8%, relative to the exchange rates prevailing at the end of 2020. ​ Foreign currency sensitivity analysis ​ As of December 31, 2021, 2020 and 2019, a hypothetical, instantaneous and unfavorable change of 10% in the exchange rate of the peso against the U.S. dollar, applicable in the Company’s asset (liability) positions net of U.S.$ 17,459, U.S.$75,718 and U.S.$67,214 (amounts in thousands) would have resulted in an exchange (gain) loss of approximately Ps. (35,734), Ps. (150,745) and Ps. (126,851) as of December 31, 2021, 2020 and 2019, respectively. ​ The carrying values of monetary assets and liabilities denominated in foreign currencies at the end of the reporting period are as follows (amounts in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Liabilities ​ Assets ​ ​ December 31, ​ December 31, Currency 2021 ​ 2020 ​ 2019 2021 ​ 2020 ​ 2019 U.S. dollars U.S.$ (4,784) U.S.$ (4,095) U.S.$ (10,059) U.S.$ 22,243 U.S.$ 81,189 U.S.$ 79,208 ​ The transactions in thousands of U.S. dollars for the years ended December 31, 2021, 2020 and 2019, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 ​ 2020 ​ 2019 Technical assistance U.S.$ 3,766 U.S.$ 3,766 U.S.$ 7,954 Insurance ​ 1,392 ​ 1,039 ​ 935 Purchase of machinery and maintenance ​ 5,071 ​ 7,065 ​ 7,685 Software ​ 251 ​ 2,152 ​ 443 Professional services, fees and subscriptions ​ 1,531 ​ 1,786 ​ 702 Other ​ 15,554 ​ 4,765 ​ 4,303 ​ Pertinent exchange rate information at the date of the consolidated statements of financial position is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 ​ 2020 ​ 2019 U.S. dollar exchange rate ​ ​ ​ As reported by the Mexican Central Bank Ps. 20.4672 Ps. 19.9087 Ps. 18.8727 ​ As of March 31, 2022, the exchange rate as reported by the Mexican Central Bank was Ps. 19.8632 ​ d. Credit risk ​ Credit risk management — ​ The Company’s maximum credit risk exposure is presented in the amounts included in the table in subsection b) as well as within the past due but not impaired analysis of accounts receivable, included in note 7. The Company holds bonds and deposits that mitigate the credit risk, being the most relevant the guarantee deposits registered as a liability in the consolidated statements of financial position. ​ The Company adopted a policy to only carry out transactions with solvent parties and obtain sufficient collateral where appropriate as a means of mitigating the risk of financial loss due to possible default. The Company trades only with entities that have the best possible risk rating. The credit exposure is reviewed and approved by senior management committees of the Company. The credit risk on cash and cash equivalents is limited because the counterparties are banks with high credit ratings assigned by credit rating agencies. Financial instruments that potentially expose the Company to credit risk consist mainly of accounts receivable. ​ The customer’s balance is primarily comprised of TUA collected by airlines for each passenger traveling using air terminals and subsequently delivered to the Company. The Company has established three credit options: up to 60 days. These days are granted depending on the guarantee that the customer can provide. In case of default, customers will be subject to penalty interests and/or a legal collection process. For both credit customers and cash customers, there are established guarantees, which may include the following: trust, deposit, letter of credit, liquid credit, mortgage and collateral. ​ As of December 31, 2021, 2020 and 2019, the allowance for doubtful accounts, principally related with accounts receivable, are the amounts described in note 7. ​ e. Liquidity risk ​ Management of liquidity risk ​ This Committee has established an appropriate framework for liquidity management guidelines. The Company manages its liquidity risk by maintaining reserves, adequate financial facilities and adequate loans, while constantly monitoring projected and actual cash flows and reconciling the maturity profiles of financial assets and liabilities. Additionally, as mentioned in note 14, the Company has available credit lines for working capital. ​ The following table shows the remaining contractual maturities of the Company’s financial liabilities with agreed repayment periods. This table has been prepared based on the projected non-discounted cash flows of financial liabilities at the date on which the Company will make payments. The table includes projected interest cash flows and capital repayments of financial debt included in the consolidated statement of financial position. To the extent that interest is accrued at variable rates, the non-discounted amount is derived from interest rate curves at the end of the reporting period. Contractual maturity is based on the earliest date when the Company must make the respective payment. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2029 and ​ ​ As of December 31, 2021 ​ 2022 ​ 2023-2025 ​ 2026-2028 ​ subsequently ​ Total Long-term debt ​ Ps. — ​ Ps. 1,500,000 ​ Ps. 3,500,000 ​ Ps. — ​ Ps. 5,000,000 Interest (1) ​ 368,995 ​ 863,034 ​ 472,801 ​ — ​ 1,704,830 Trade accounts payable ​ 213,207 ​ — ​ — ​ — ​ 213,207 Interest Payable ​ ​ 73,489 ​ ​ — ​ ​ — ​ ​ — ​ ​ 73,489 Lease Liabilities (3) ​ 29,332 ​ 195,404 ​ — ​ — ​ 224,736 Accounts payable with related parties ​ 269,249 ​ — ​ — ​ — ​ 269,249 Total Ps. 954,272 Ps. 2,558,438 Ps. 3,972,801 Ps. — Ps. 7,485,511 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2028 and ​ ​ As of December 31, 2020 2021 2022-2024 2025-2027 subsequently Total Long-term debt ​ Ps. 3,013,502 ​ Ps. 1,500,001 ​ Ps. — ​ Ps. — ​ Ps. 4,513,503 Interest (2) ​ 188,641 ​ 118,077 ​ — ​ — ​ 306,718 Trade accounts payable ​ 204,048 ​ — ​ — ​ — ​ 204,048 Interest Payable ​ ​ 44,295 ​ ​ — ​ ​ — ​ ​ — ​ ​ 44,295 Lease Liabilities ​ 26,553 ​ 168,210 ​ — ​ — ​ 194,763 Accounts payable with related parties ​ 167,704 ​ — ​ — ​ — ​ 167,704 Total Ps. 3,644,743 Ps. 1,786,288 Ps. — Ps. — Ps. 5,431,031 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2027 and ​ ​ As of December 31, 2019 2020 2021-2023 2024-2026 subsequently Total Long-term debt Ps. 36,851 ​ Ps. 4,512,724 ​ Ps. — ​ Ps. — ​ Ps. 4,549,575 Interest (2) ​ 308,630 ​ 306,760 ​ — ​ — ​ 615,390 Trade accounts payable ​ 256,228 ​ — ​ — ​ — ​ 256,228 Interest Payable ​ 42,438 ​ — ​ — ​ — ​ 42,438 Lease Liabilities ​ ​ 72,320 ​ ​ 148,540 ​ ​ ​ ​ ​ ​ ​ ​ 220,860 Accounts payable with related parties ​ 187,515 ​ — ​ — ​ — ​ 187,515 Total Ps. 903,982 Ps. 4,968,024 Ps. — Ps. — Ps. 5,872,006 (1) The projected interest is determined, in the case of obligations with a variable rate, based on TIIE. (2) The projected interest is determined, in the case of obligations with a variable rate, based on LIBOR and assuming an exchange rate of Ps. 19.9087 and Ps. 18.8727 (as of December 31, 2020, and 2019, respectively) per U.S. $1.00 . (3) The time value of money effect of other financial liabilities is immaterial, so they are presented at present value. ​ The amounts forming part of the debt contracted with credit institutions include fixed and variable rate instruments. Variable-rate financial liabilities are subject to change when variable interest rates differ from the estimated interest rates determined at the end of the reporting period based on their market value. ​ The Company expects to meet its obligations under its liabilities with its operational cash flows and resources received from the maturity of its financial assets. Additionally, the Company has access to lines of credit with certain financial institutions. ​ f. Financial instruments at fair value ​ This note provides information about how the Company determines fair values of various financial assets and financial liabilities. Except as detailed in the following table, the Company considers that the carrying amounts of financial assets and financial liabilities recognized in the consolidated financial statements approximate their fair values due to their short-term maturities. ​ Financial liabilities Long-term debt (note 15) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ December 31, 2020 ​ December 31, 2019 Book value Fair value Book value Fair value Book value Fair value Ps. 5,000,000 Ps. 4,811,410 Ps. 4,513,503 Ps. 4,524,746 Ps. 4,594,575 Ps. 4,517,336 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hierarchy of fair value as of December 31, 2021 ​ Level 1 Level 2 Level 3 Total Financial liabilities: ​ ​ ​ ​ Long-term debt (1) Ps. 4,811,410 Ps. — ​ Ps. — Ps. 4,811,410 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hierarchy of fair value as of December 31, 2020 ​ Level 1 Level 2 Level 3 Total Financial liabilities: ​ ​ ​ ​ Long-term debt (1) Ps. 4,512,510 Ps. 12,236 Ps. — Ps. 4,524,746 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hierarchy of fair value as of December 31, 2019 ​ Level 1 Level 2 Level 3 Total Financial liabilities: ​ ​ ​ ​ Long-term debt (1) Ps. 4,371,570 Ps. 145,766 Ps. — Ps. 4,517,336 (1) The fair values of the financial assets and financial liabilities included in the level 2 category above have been determined in accordance with generally accepted pricing models based on a discounted cash flow analysis, with the most significant inputs being the discount rate that reflects the credit risk of counterparties. The fair value of the financial liabilities included in Level 1, corresponds to stock certificates listed on the Mexican Stock Exchange

Shareholders' equity

Shareholders' equity	12 Months Ended
	Dec. 31, 2021
Shareholders' equity
Shareholders' equity	22. Shareholders’ equity ​ a. Subscribed and paid-in capital stock as of December 31, 2021, 2020 and 2019, is comprised of ordinary, nominal shares, composed as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Number of Shares Contributed Capital Fixed capital: ​ Series B Class I 340,345,556 Ps. 262,447 Series BB Class I 49,766,000 ​ 38,375 Treasury Series B Class I shares ​ (3,942,131) ​ ​ (3,040) ​ 386,169,425 Ps. 297,782 ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ Number of Shares Contributed Capital Fixed capital: ​ Series B Class I 340,345,556 Ps. 262,447 Series BB Class I 49,766,000 ​ 38,375 ​ 390,111,556 Ps. 300,822 ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2019 ​ Number of Shares Contributed Capital Fixed capital: ​ Series B Class I 344,004,973 Ps. 265,269 Series BB Class I 49,766,000 ​ 38,375 Treasury Series B Class I shares (2,470,158) ​ (1,905) ​ 391,300,815 Ps. 301,739 ​ b. At the Ordinary Shareholders’ Meetings held on April 21, 2021, July 7, 2020, and April 29, 2019, the results for the years ended December 31, 2020, 2019 and 2018, respectively, were approved. ​ c. During 2021, 2020 and 2019, 3,942,131, 1,189,250 and 2,145,651 shares were repurchased, respectively, for amount of Ps.474,852, Ps.150,000 and Ps.244,201, respectively. As of December 31, 2021, 2020, and 2019, the market price per share was Ps. 137.51, Ps.128.39 and Ps. 141.83, respectively. ​ d. At the Ordinary General Shareholders' Meeting held on June 11, 2021, the shareholders approved to carry out the issuance of 49,766,000 (forty-nine million seven hundred sixty-six thousand) unsubscribed and unpaid Series B Shares to be kept in the treasury of the Company, exclusively to cover the possible conversion of the Series BB Shares owned by SETA into Series B shares, in case of default under certain financing agreements to which SETA and Aerodrome are parties. Neither such issuance nor its potential conversion will result in any dilution to GACN's shareholders. ​ e. The number of shares does not reflect unsubscribed and unpaid shares held in treasury. ​ f. Pursuant to the resolutions adopted at the Annual Ordinary Stockholders' Meeting held on April 21, 2021, the Board of Directors determined the payment of a dividend in the amount of Ps.2,000,000 to be paid in a single installment at the rate of 5.126738671 pesos per share. The payment date was December 14, 2021, upon delivery of coupon number 3. ​ g. At the Ordinary General Shareholders' Meeting held on July 7, 2020, the shareholders approved the following: ​ ● It was approved to increase the reserve for the repurchase of the Company’s shares to Ps.1,500,000, for which the total amount used for the repurchase of shares during 2019 was transferred, as well as the amount used from January 1, 2020, to the date of the Meeting. Likewise, it was approved to exercise up to said amount, in the period between the date of this Meeting and the date of the Meeting that approves the results of the 2020 fiscal year. ​ ● The cancellation of 3,659,417 repurchased Series B shares for a notional value of Ps.2,822 held in the Company's treasury was approved. ​ ● The decrease of the fixed portion of the Company’s capital stock to Ps.300,822, representing a total of 390,111,556 common shares, of which 49,766,000 shares correspond to Series BB and 340,345,556 correspond to Series B shares. ​ ​ h. At the Ordinary General Shareholders' Meeting held on April 29, 2019, the shareholders approved the following: ​ ● The payment of a cash dividend of Ps.1,600 million, to be paid in a single installment of Ps. 4.0633 per share (the amount effectively paid was Ps.1,598,680), corresponding to the shares outstanding less the repurchased treasury stock at the payment date (May 31, 2019). ​ ● It was approved to increase the share repurchase reserve to Ps.1,500,000, for which Ps.33,984 of retain earnings are transferred to the reserve. ​ i. Shareholders’ equity, except restated paid-in capital and tax-retained earnings, will be income tax on dividends by the Company to the effect upon the distribution rate. Any tax paid on such distribution may be credited against income tax for the year in which the tax on dividends and the following two years , against the tax for the year and interim payments thereof is paid. ​ j. Retained earnings include the statutory legal reserve. Under the Mexican General Corporations Law, at least 5% of the year’s net profits must be placed in a legal reserve until the reserve equals an amount representing 20% of capital stock at par value. The legal reserve may be capitalized but may not be distributed unless the Company is dissolved and must be replenished if it is reduced for any reason. As of December 31, 2021, 2020 and 2019, it amounts to $60,729.

Accumulated other comprehensive

Accumulated other comprehensive loss	12 Months Ended
	Dec. 31, 2021
Accumulated other comprehensive loss
Accumulated other comprehensive loss	23. Accumulated other comprehensive loss ​ Accumulated other comprehensive loss is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Labor obligations ​ Amount Deferred taxes Total Balance as of January 1, 2019 Ps. 8,494 Ps. 4,684 Ps. 13,178 Movements of the year ​ ​ (12,834) ​ ​ 3,850 ​ (8,984) Balance as of December 31, 2019 ​ ​ (4,340) ​ ​ 8,534 ​ 4,194 Movements of the year ​ ​ (13,039) ​ ​ 3,912 ​ (9,127) Balance as of December 31, 2020 ​ ​ (17,379) Ps. 12,446 Ps. (4,933) Movements of the year ​ ​ 4,281 ​ ​ (1,284) ​ 2,997 Balance as of December 31, 2021 ​ Ps. (13,098) Ps. 11,162 Ps. (1,936) ​ Labor obligations generate the effect of actuarial gains or losses.

Related party balances and tran

Related party balances and transactions	12 Months Ended
	Dec. 31, 2021
Related party balances and transactions
Related party balances and transactions	24. Related party balances and transactions ​ a. Advance payments for construction to related parties are as follows ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 ​ 2020 ​ 2019 ICA Constructora de Infraestructura, S.A. de C.V. (1) ​ Ps. — ​ Ps. 7,964 ​ Ps. 178,977 ICA Constructora, S.A. de C.V. (1) ​ 939 ​ 90,204 ​ — Actica Sistemas, S.A. de C.V. (1) ​ ​ 215,772 ​ ​ 110,312 ​ ​ — VCD Construcción y Desarrollo, S.A.P.I. de C. V. (1) ​ 6,787 ​ 5,729 ​ 3,012 ​ Ps. 223,498 Ps. 214,209 Ps. 181,989 ​ ​ b. The accounts payable with related parties are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Payable: 2021 ​ 2020 ​ 2019 Servicios de Tecnología Aeroportuaria, S.A. de C.V. “SETA” Ps. 78,939 ​ Ps. — ​ Ps. 80,504 Operadora Nacional Hispana, S.A. de C.V. ​ 2,949 ​ ​ 5,928 ​ ​ 2,527 VCD Construcción y Desarrollo, S.A.P.I. de C.V. ​ 3,508 ​ ​ 5,772 ​ ​ 5,335 ICA Ingeniería S. A. de C. V. ​ 367 ​ ​ 367 ​ ​ 1,177 Actica Sistemas, S. de R.L. de C.V. ​ 4,026 ​ ​ 3,971 ​ ​ 3,972 Autovía Golfo Centro S.A. de C.V. ​ ​ 30,757 ​ ​ 16,442 ​ ​ — GGA Capital, S.A.P.I. de C.V. ​ ​ 110,495 ​ ​ 117,845 ​ ​ 75,950 ICA Constructora de Infraestructura, S.A. de C.V. ​ ​ — ​ ​ — ​ ​ 16,652 ICA Constructora, S. A. de C. V. ​ ​ 27,419 ​ ​ 16,564 ​ ​ — Grupo ICA Constructora. S.A. de C.V. ​ ​ — ​ ​ 794 ​ ​ 794 Controladora de Operaciones de Infraestructura, S.A. de C.V. ​ ​ 10,298 ​ ​ — ​ ​ — Grupo Hotelero Santa Fe, S. A. de C. V. ​ 491 ​ ​ 21 ​ ​ 604 ​ Ps. 269,249 Ps. 167,704 Ps. 187,515 ​ The balance payable to GGA Capital, S.A.P.I. of C.V. for Ps. 110,495, Ps. 117,845 and Ps.75,950 corresponds to short term loans as of December 31, 2021, 2020 and 2019, respectively. Loans generated interest at a 91-day TIIE rate plus 3.5 percentage points, the interest rate was 5.7150% and 7.7430%, respectively. ​ c. The principal transactions with related parties performed in the normal course of business, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Capital Expenditures: ​ ​ ​ Industrial warehouse Ps. 7,548 Ps. 100,194 Ps. 43,599 Expenses: ​ ​ ​ ​ ​ ​ Payments from technical assistance received ​ 133,458 ​ 81,164 ​ 150,108 Administrative services (1) ​ 23,420 ​ 22,453 ​ 43,196 Revenues: ​ ​ ​ ​ ​ ​ ​ ​ ​ Revenues from Leases ​ 2,401 ​ 23,828 ​ 72 Administrative services ​ ​ — ​ ​ 190 ​ ​ — Interests ​ ​ 14,922 ​ ​ 28,633 ​ ​ — Major maintenance of Concesioned Assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ Maintenance ​ ​ 1,572 ​ ​ 813 ​ ​ 310 Concessioned Assets ​ ​ ​ ​ ​ ​ Improvements and Major maintenance ​ 959,489 ​ 564,563 ​ 553,405 ​ (1) In 2021, excludes Ps. 8,604 of provision for accrued services not invoiced as of December 31, 2021. ​ Employee Benefits ​ Technical Assistance ​ In 2021 and 2019 the variable part of the consideration for this concept was greater than the fixed part of US$3,766 (thousand) and US$3,661 (thousand). In 2020 no variable part was generated. ​ Pursuant to the Company’s bylaws, SETA (as holder of the Company’s Series ”BB” shares) has the ability to appoint and remove the Company’s Chief Financial Officer, Chief Operating Officer and Commercial Director, the right to elect three members of the Company’s board of directors, and the right to veto certain actions requiring approval of the Company’s shareholders (including the payment of dividends and the right to appoint certain members of senior management). In the event of the termination of the technical assistance agreement, the Series ”BB” shares will be converted into Series ”B” shares resulting in the termination of these rights. ​ If at any time after June 14, 2015, SETA were to hold less than 7.65% of the Company’s capital stock in the form of Series ”BB” shares, such shares must be converted into Series ”B” shares, which would cause SETA to lose all of its special rights. So long as SETA retains at least 7.65% of the Company’s capital stock in form of Series ”BB” shares, all its special rights will remain in force. ​ SETA holds 12.8% of GACN outstanding capital stock in the form of Series “BB” shares and, additionally holds 1.9% in the form of Series “B” shares.

Operating segment data

Operating segment data	12 Months Ended
	Dec. 31, 2021
Operating segment data
Operating segment data	25. Operating segment data ​ The reportable segments are determined on the basis of which the Company internally reports its segment reporting to senior management for purposes of making operating decisions. Considering the same accounting basis described in note 4. The financial information of the holding company and its service companies have been combined and included in the “other” column. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ Depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments ​ ​ Aeronautical ​ Non-aeronautical ​ services ​ and ​ Operating ​ Assets per ​ Liabilities per ​ Capital ​ in airport December 31, 2021 revenues revenues revenues amortization income segment segment investments concessions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Metropolitan ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Monterrey Ps. 2,371,178 Ps. 551,744 Ps. 908,960 Ps. 142,152 Ps. 505,076 Ps. 9,851,832 Ps. 2,328,736 Ps. 1,013,223 Ps. 4,656,916 Tourist ​ ​ ​ ​ ​ ​ ​ ​ ​ Acapulco ​ 196,631 ​ 33,250 ​ 44,088 ​ 45,693 ​ 41,484 ​ 1,610,833 ​ 475,820 ​ 52,188 ​ 1,259,100 Mazatlán ​ 317,004 ​ 46,368 ​ 45,625 ​ 19,254 ​ 57,049 ​ 1,472,456 ​ 182,768 ​ 54,387 ​ 575,299 Zihuatanejo ​ 137,018 ​ 22,127 ​ 129,957 ​ 20,058 ​ 26,664 ​ 773,651 ​ 213,664 ​ 130,553 ​ 665,716 Regional ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Chihuahua ​ 419,027 ​ ​ 48,531 ​ ​ 63,456 ​ ​ 26,384 ​ ​ 79,271 ​ ​ 1,156,808 ​ ​ 311,608 ​ ​ 64,277 ​ ​ 747,296 Culiacán ​ 573,506 ​ ​ 57,560 ​ ​ 91,262 ​ ​ 22,442 ​ ​ 109,180 ​ ​ 1,291,889 ​ ​ 218,694 ​ ​ 93,664 ​ ​ 698,863 Durango ​ 155,408 ​ ​ 14,536 ​ ​ 35,600 ​ ​ 10,082 ​ ​ 31,170 ​ ​ 433,110 ​ ​ 178,875 ​ ​ 37,840 ​ ​ 280,275 San Luis Potosi ​ 192,712 ​ ​ 38,345 ​ ​ 67,399 ​ ​ 24,150 ​ ​ 35,288 ​ ​ 975,174 ​ ​ 592,318 ​ ​ 69,963 ​ ​ 722,596 Tampico ​ 133,178 ​ ​ 20,054 ​ ​ 130,162 ​ ​ 12,083 ​ ​ 21,775 ​ ​ 607,634 ​ ​ 263,087 ​ ​ 133,222 ​ ​ 504,349 Torreon ​ 175,268 ​ ​ 24,450 ​ ​ 28,802 ​ ​ 10,811 ​ ​ 32,917 ​ ​ 455,251 ​ ​ 150,071 ​ ​ 130,982 ​ ​ 307,785 Zacatecas ​ 132,427 ​ ​ 14,996 ​ ​ 18,318 ​ ​ 8,419 ​ ​ 21,138 ​ ​ 304,253 ​ ​ 119,919 ​ ​ 38,291 ​ ​ 223,770 Border ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ciudad Juarez ​ 403,208 ​ ​ 36,148 ​ ​ 165,532 ​ ​ 15,201 ​ ​ 74,111 ​ ​ 908,182 ​ ​ 322,338 ​ ​ 200,447 ​ ​ 528,488 Reynosa ​ 119,950 ​ ​ 12,133 ​ ​ 74,664 ​ ​ 20,472 ​ ​ 24,219 ​ ​ 889,245 ​ ​ 490,399 ​ ​ 86,752 ​ ​ 652,159 Hotel ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NH T2 Hotel ​ — ​ ​ 171,005 ​ ​ — ​ ​ 42,054 ​ ​ 35,708 ​ ​ 517,121 ​ ​ 205,908 ​ ​ 105 ​ ​ — Hilton Garden Inn ​ — ​ ​ 52,483 ​ ​ — ​ ​ 9,634 ​ ​ 5,789 ​ ​ 309,245 ​ ​ 32,992 ​ ​ — ​ ​ — Industrial Park: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ VYNMSA ​ — ​ ​ 68,294 ​ ​ — ​ ​ 28,186 ​ ​ 31,222 ​ ​ 486,130 ​ ​ 262,011 ​ ​ 16,127 ​ ​ — Other ​ — ​ ​ 4,118,094 ​ ​ — ​ ​ 30,155 ​ ​ 4,293,516 ​ ​ 23,092,832 ​ ​ 10,190,295 ​ ​ 10,080 ​ ​ — Total ​ 5,326,515 ​ 5,330,118 ​ 1,803,826 ​ 487,230 ​ 5,425,577 ​ 45,135,646 ​ 16,539,503 ​ 2,132,101 ​ 11,822,612 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Eliminations ​ (48,787) ​ ​ (3,676,739) ​ ​ (14,922) ​ ​ — ​ ​ (1,315,188) ​ ​ (22,246,505) ​ ​ (4,888,594) ​ ​ (14,923) ​ ​ (141,928) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated Ps. 5,277,728 Ps. 1,653,379 Ps. 1,788,903 Ps. 487,230 Ps. 4,110,389 Ps. 22,889,141 Ps. 11,650,909 Ps. 2,117,178 Ps. 11,680,684 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction Depreciation ​ ​ ​ ​ ​ ​ ​ ​ Investments ​ ​ Aeronautical ​ Non-aeronautical ​ services ​ and ​ Operating ​ Assets per ​ Liabilities per ​ Capital ​ in airport December 31, 2020 ​ revenues ​ revenues ​ revenues ​ amortization ​ income ​ segment ​ segment ​ investments ​ concessions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Metropolitan ​ ​ ​ ​ ​ ​ ​ ​ ​ Monterrey Ps. 1,278,255 Ps. 479,322 Ps. 802,470 Ps. 122,507 Ps. 445,952 Ps. 6,479,365 Ps. 1,367,347 Ps. 823,103 Ps. 3,870,329 Tourist ​ ​ ​ ​ ​ ​ ​ ​ ​ Acapulco ​ 117,218 ​ 27,159 ​ 29,409 ​ 44,780 ​ 21,587 ​ 1,414,504 ​ 449,606 ​ 29,561 ​ 1,257,321 Mazatlán ​ 211,184 ​ 37,431 ​ 24,704 ​ 18,699 ​ 63,103 ​ 1,358,969 ​ 162,731 ​ 24,747 ​ 548,185 Zihuatanejo ​ 98,645 ​ 18,360 ​ 45,984 ​ 19,091 ​ 12,961 ​ 623,522 ​ 130,925 ​ 45,984 ​ 553,611 Regional ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Chihuahua ​ 215,728 ​ ​ 46,049 ​ ​ 30,679 ​ ​ 25,274 ​ ​ 50,038 ​ ​ 942,529 ​ ​ 172,428 ​ ​ 32,225 ​ ​ 707,619 Culiacán ​ 359,562 ​ ​ 51,732 ​ ​ 68,142 ​ ​ 20,887 ​ ​ 92,341 ​ ​ 1,176,640 ​ ​ 208,282 ​ ​ 68,142 ​ ​ 628,208 Durango ​ 79,515 ​ ​ 11,083 ​ ​ 50,203 ​ ​ 8,259 ​ ​ 10,220 ​ ​ 361,233 ​ ​ 130,170 ​ ​ 50,534 ​ ​ 253,402 San Luis Potosi ​ 108,045 ​ ​ 28,508 ​ ​ 58,189 ​ ​ 21,569 ​ ​ 34,648 ​ ​ 764,159 ​ ​ 507,738 ​ ​ 58,189 ​ ​ 677,976 Tampico ​ 74,330 ​ ​ 17,414 ​ ​ 67,530 ​ ​ 9,920 ​ ​ 10,157 ​ ​ 459,542 ​ ​ 173,952 ​ ​ 67,530 ​ ​ 385,514 Torreon ​ 94,892 ​ ​ 17,425 ​ ​ 12,233 ​ ​ 10,605 ​ ​ 23,661 ​ ​ 427,761 ​ ​ 145,686 ​ ​ 12,233 ​ ​ 288,688 Zacatecas ​ 71,292 ​ ​ 10,512 ​ ​ 7,480 ​ ​ 8,024 ​ ​ 20,756 ​ ​ 278,600 ​ ​ 104,243 ​ ​ 7,480 ​ ​ 212,775 Border ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ciudad Juarez ​ 199,685 ​ ​ 37,736 ​ ​ 27,949 ​ ​ 12,717 ​ ​ 60,241 ​ ​ 685,696 ​ ​ 251,677 ​ ​ 32,311 ​ ​ 376,574 Reynosa ​ 58,010 ​ ​ 11,500 ​ ​ 55,366 ​ ​ 9,553 ​ ​ 9,171 ​ ​ 724,866 ​ ​ 445,447 ​ ​ 55,366 ​ ​ 596,461 Hotel ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NH T2 Hotel ​ — ​ ​ 110,299 ​ ​ — ​ ​ 40,301 ​ ​ (8,609) ​ ​ 498,674 ​ ​ 201,062 ​ ​ 187 ​ ​ — Hilton Garden Inn ​ — ​ ​ 32,614 ​ ​ — ​ ​ 11,430 ​ ​ (6,918) ​ ​ 297,470 ​ ​ 31,397 ​ ​ 3,628 ​ ​ — Industrial Park: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ VYNMSA ​ ​ — ​ ​ 56,454 ​ ​ — ​ ​ 23,621 ​ ​ 24,082 ​ ​ 494,223 ​ ​ 277,183 ​ ​ 107,952 ​ ​ — Other ​ — ​ ​ 2,671,873 ​ ​ — ​ ​ 36,688 ​ ​ 1,621,773 ​ ​ 18,275,746 ​ ​ 6,327,815 ​ ​ 10,945 ​ ​ — Total ​ 2,966,361 ​ 3,665,471 ​ 1,280,338 ​ 443,925 ​ 2,485,164 ​ 35,263,499 ​ 11,087,689 ​ 1,430,117 ​ 10,356,663 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Eliminations ​ (23,803) ​ ​ (2,494,432) ​ ​ (26,469) ​ ​ (8,581) ​ ​ (763,696) ​ ​ (17,071,919) ​ ​ (3,722,356) ​ ​ (28,634) ​ ​ (127,007) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated Ps. 2,942,558 Ps. 1,171,039 Ps. 1,253,869 Ps. 435,344 Ps. 1,721,468 Ps. 18,191,580 Ps. 7,365,333 Ps. 1,401,483 Ps. 10,229,656 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction Depreciation ​ ​ ​ ​ ​ ​ ​ ​ Investments ​ ​ Aeronautical ​ Non-aeronautical ​ services ​ and ​ Operating ​ Assets per ​ Liabilities per ​ Capital ​ in airport December 31, 2019 ​ revenues ​ revenues ​ revenues ​ amortization ​ income ​ segment ​ segment ​ investments ​ concessions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Metropolitan ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Monterrey Ps. 2,641,052 Ps. 726,685 Ps. 323,035 Ps. 111,020 Ps. 473,615 Ps. 5,715,147 Ps. 941,349 Ps. 331,393 Ps. 3,168,968 Tourist ​ ​ ​ ​ ​ ​ ​ ​ ​ Acapulco ​ 227,954 ​ 40,241 ​ 63,102 ​ 43,286 ​ 53,812 ​ 1,419,091 ​ 452,731 ​ 63,333 ​ 1,269,386 Mazatlán ​ 321,313 ​ 52,857 ​ 34,573 ​ 17,514 ​ 52,626 ​ 1,261,473 ​ 153,667 ​ 34,573 ​ 541,430 Zihuatanejo ​ 191,512 ​ 25,596 ​ 22,876 ​ 18,660 ​ 43,614 ​ 605,929 ​ 122,048 ​ 22,876 ​ 524,549 Regional ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Chihuahua ​ 411,393 ​ ​ 67,021 ​ ​ 124,701 ​ ​ 17,974 ​ ​ 67,379 ​ ​ 888,950 ​ ​ 157,533 ​ ​ 135,394 ​ ​ 699,711 Culiacán ​ 617,979 ​ ​ 66,286 ​ ​ 68,960 ​ ​ 18,658 ​ ​ 96,278 ​ ​ 1,021,410 ​ ​ 140,294 ​ ​ 69,834 ​ ​ 579,084 Durango ​ 150,130 ​ ​ 13,433 ​ ​ 36,677 ​ ​ 7,537 ​ ​ 23,014 ​ ​ 329,251 ​ ​ 104,720 ​ ​ 36,677 ​ ​ 210,111 San Luis Potosi ​ 174,340 ​ ​ 35,631 ​ ​ 110,743 ​ ​ 12,857 ​ ​ 27,938 ​ ​ 736,196 ​ ​ 470,919 ​ ​ 110,743 ​ ​ 639,981 Tampico ​ 197,160 ​ ​ 28,057 ​ ​ 61,823 ​ ​ 9,218 ​ ​ 31,808 ​ ​ 424,573 ​ ​ 143,603 ​ ​ 61,823 ​ ​ 326,939 Torreon ​ 201,446 ​ ​ 23,683 ​ ​ 18,343 ​ ​ 9,883 ​ ​ 31,658 ​ ​ 394,575 ​ ​ 129,541 ​ ​ 18,639 ​ ​ 285,823 Zacatecas ​ 141,500 ​ ​ 13,945 ​ ​ 6,842 ​ ​ 7,813 ​ ​ 31,135 ​ ​ 276,150 ​ ​ 113,357 ​ ​ 6,842 ​ ​ 212,224 Border ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ciudad Juarez ​ 380,271 ​ ​ 55,990 ​ ​ 17,650 ​ ​ 11,799 ​ ​ 61,374 ​ ​ 602,764 ​ ​ 211,678 ​ ​ 31,452 ​ ​ 362,169 Reynosa ​ 113,515 ​ ​ 18,240 ​ ​ 112,031 ​ ​ 8,189 ​ ​ 26,375 ​ ​ 676,207 ​ ​ 400,642 ​ ​ 113,242 ​ ​ 549,139 Hotel ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NH T2 Hotel ​ — ​ ​ 255,393 ​ ​ — ​ ​ 39,546 ​ ​ 77,325 ​ ​ 518,590 ​ ​ 201,012 ​ ​ 9,190 ​ ​ — Hilton Garden Inn ​ ​ — ​ ​ 103,474 ​ ​ — ​ ​ 11,382 ​ ​ 32,345 ​ ​ 301,362 ​ ​ 34,001 ​ ​ 82 ​ ​ — Industrial Park: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ VYNMSA ​ ​ — ​ ​ 41,981 ​ ​ — ​ ​ 19,548 ​ ​ 15,622 ​ ​ 390,478 ​ ​ 185,094 ​ ​ 46,160 ​ ​ — Other ​ — ​ ​ 5,651,607 ​ ​ — ​ ​ 50,368 ​ ​ 4,891,268 ​ ​ 17,432,325 ​ ​ 6,554,142 ​ ​ 3,194 ​ ​ — Total ​ 5,769,565 ​ 7,220,120 ​ 1,001,356 ​ 415,252 ​ 6,037,186 ​ 32,994,471 ​ 10,516,331 ​ 1,095,447 ​ 9,369,514 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Eliminations ​ (16,903) ​ ​ (5,400,515) ​ ​ (46,522) ​ ​ — ​ ​ (1,181,880) ​ ​ (15,717,510) ​ ​ (3,126,865) ​ ​ (46,522) ​ ​ (102,403) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated Ps. 5,752,662 Ps. 1,819,605 Ps. 954,834 Ps. 415,252 Ps. 4,855,306 Ps. 17,276,961 Ps. 7,389,466 Ps. 1,048,925 Ps. 9,267,111 ​

Revenues

Revenues	12 Months Ended
	Dec. 31, 2021
Revenues
Revenues	26. Revenues According to the General Airports Law on Airports and its regulations, Company revenues are classified as aeronautical services and non-aeronautical services. ​ Aeronautical services include those services provided to airlines and passengers as well as complementary services. ​ Non-aeronautical services include those services that are not essential for operating an airport, such as the lease of commercial premises, restaurants and banks. ​ Revenues generated by aeronautical services are under a price regulation system administered by the Ministry of Infrastructure, Communications and Transportation for airport concessions, which establishes a maximum rate (TM) for each year in a five-year period. The TM is the maximum amount of revenue per “workload unit” that may be earned at an airport each year from regulated sources. Under this regulation, a workload unit is equivalent to one passenger (excluding transit passengers) or 100 kilograms (220 pounds) of cargo. ​ Non-aeronautical services are not covered by the regulation system administered by the Ministry of Infrastructure, Communications and Transportation. However, in some cases, they may be regulated by other authorities, as is the case with revenues generated from the operation of parking lots. ​ Under the General Airports Law and its regulations, revenues generated from the operation of parking lots are considered aeronautical revenues. For purposes of these financial statements, such revenues are classified as non-aeronautical. ​ Following is a detail of the composition of revenues of the Company, using the classification established by the General Airports Law and its related regulations, with the exception of non-aeronautical revenues as mentioned in the preceding paragraph: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Aeronautical services: ​ ​ ​ ​ Domestic TUA ​ Ps. 3,422,714 Ps. 1,857,551 Ps. 3,776,401 International TUA ​ ​ 1,169,292 ​ 542,933 ​ 1,207,989 Landing charges ​ ​ 206,114 ​ 147,387 ​ 229,919 Platform for embarking and disembarking ​ ​ 134,436 ​ 90,257 ​ 150,055 Aircraft parking charges on extended stay or overnight ​ ​ 36,539 ​ 31,905 ​ 35,910 Domestic and international passenger and carry-on baggage check ​ ​ 52,998 ​ 29,688 ​ 62,970 Aerocars and jetways ​ ​ 22,395 ​ 19,920 ​ 48,074 Other airport services, leases and regulated access rights ​ ​ 233,240 ​ 222,917 ​ 241,344 Total revenues from aeronautical services ​ Ps. 5,277,728 Ps. 2,942,558 Ps. 5,752,662 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Non-aeronautical services: ​ ​ ​ Commercial activities ​ ​ ​ Car parking charges Ps. 217,728 Ps. 126,818 Ps. 279,463 Advertising (1)(2) ​ 70,338 ​ ​ 59,695 ​ ​ 76,200 Retail operations (1)(2) ​ 86,128 ​ ​ 64,486 ​ ​ 124,554 Food and beverage (1)(2) ​ 120,148 ​ ​ 87,499 ​ ​ 144,374 Car rental operators (1)(2) ​ 142,651 ​ ​ 111,037 ​ ​ 149,454 Time share developers (1)(2) ​ 13,557 ​ ​ 12,683 ​ ​ 16,663 Financial services (1)(2) ​ 8,355 ​ ​ 7,853 ​ ​ 10,367 Communication and services (1)(2) ​ 18,137 ​ ​ 17,800 ​ ​ 16,006 Services to passenger ​ 3,561 ​ ​ 3,281 ​ ​ 4,127 VIP lounges ​ 49,381 ​ ​ 36,538 ​ ​ 51,176 Other services ​ 49,593 ​ ​ 44,300 ​ ​ 43,542 Total revenue from commercial activities ​ 779,577 ​ ​ 571,990 ​ ​ 915,926 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Diversification activities: ​ ​ ​ ​ ​ Hotel services ​ 221,728 ​ ​ 141,890 ​ ​ 357,032 OMA Carga ​ 257,210 ​ ​ 183,382 ​ ​ 194,936 Real estate services ​ 19,721 ​ ​ 16,499 ​ ​ 18,181 Industrial services ​ 63,737 ​ ​ 51,272 ​ ​ 39,451 Other services ​ 6,889 ​ ​ 7,547 ​ ​ 4,966 Total diversification activities ​ 569,285 ​ ​ 400,590 ​ ​ 614,566 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Complementary activities ​ ​ ​ ​ ​ Leasing of space (1)(2) ​ 122,639 ​ ​ 85,729 ​ ​ 83,477 Access rights ​ 21,316 ​ ​ 15,819 ​ ​ 19,709 Documented baggage inspection ​ 150,238 ​ ​ 86,491 ​ ​ 175,006 Other services (CUSS and CUTE) ​ 10,324 ​ ​ 10,420 ​ ​ 10,921 Total of complimentary activities ​ 304,517 ​ ​ 198,459 ​ ​ 289,113 Total revenue from non-aeronautical services Ps. 1,653,379 Ps. 1,171,039 Ps. 1,819,605 (1) These revenues are considered as commercial concessions. ​ (2) Revenues from commercial concessions and complementary activities are generated principally based on the terms of Company’s operating lease agreements. Lease agreements are based on either a monthly rent (which generally increases each year based on the NCPI) and/or the greater of a monthly minimum guaranteed rent or a percentage of the lessee’s monthly revenues. Monthly rent and minimum guaranteed rent are included under the caption “Commercial concessions” above. ​ Approximately 76% of consolidated revenues for the years ended December 31, 2021, 2020 and 2019, generated by the Monterrey, Acapulco, Mazatlán, Culiacán, Chihuahua, Ciudad Juárez, and San Luis de Potosí airports.

Cost of services

Cost of services	12 Months Ended
	Dec. 31, 2021
Cost of services
Cost of services	27. Cost of services ​ The cost of services is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Wages and salaries Ps. 229,358 Ps. 228,993 Ps. 242,473 Maintenance ​ 142,069 ​ 124,563 ​ 177,191 Security and insurance ​ 128,299 ​ 134,774 ​ 161,351 Utilities (electric, cleaning and water) ​ 144,727 ​ 122,961 ​ 177,250 Building lease ​ 2,015 ​ 2,543 ​ 15,683 Allowance for doubtful accounts ​ 646 ​ 17,738 ​ (241) Cost of hotel service ​ 44,282 ​ 30,650 ​ 85,706 Equipment lease, fees and others ​ 90,711 ​ 103,736 ​ 94,794 ​ Ps. 782,107 Ps. 765,958 Ps. 954,207 ​

Subsequent event

Subsequent event	12 Months Ended
	Dec. 31, 2021
Subsequent event
Subsequent event	28. Subsequent event ​ a. Dividend payments ​ On January 19, 2022, a single dividend payment was made in the amount of Ps. 4,325,841 in the amount of Ps. 11.201923995 pesos per share upon delivery of coupon number 4. The dividend was declared in resolutions adopted by its General Ordinary and Extraordinary Shareholders’ Meeting, held on December 22, 2021, in which the Board of Directors was delegated to determine the amount and date of payment of the dividend. ​ b. Debt issuance and bank loans repayment ​ On March 31, 2022, GACN completed of its issuance of Ps. 4,000,000 in bonds linked to long-term sustainability, in two tranches, one at a variable rate and the other at a fixed rate The variable rate tranche in the amount of Ps. 1,700,000 in 5-year bonds at a variable rate at 28-day TIIE plus 14 basis points. The fixed rate tranche Ps. 2,300,000 in 7-year bonds at a fixed rate of 9.35%. The Bonds will be paid at maturity. With these issuances proceeds of the Issuances, GACN has prepaid short-term loans for a total amount of Ps. 2,700,000. The remaining proceeds will be used primarily to finance investments committed under the Master Development Program for the Group's airports. ​ c. Dividend declaration ​ On April 22, 2022, at the Shareholders’ Meeting, shareholders approved, among other matters, the payment of a cash dividend to shareholders of Ps.2,300,000 which will be paid in two installments: the first installment of Ps.1,800,000 no later than May 31, 2022, and a second installment of Ps.500,000, no later than July 31, 2022. ​ ​

Authorization for the issuance

Authorization for the issuance of the consolidated financial statements	12 Months Ended
	Dec. 31, 2021
Authorization for the issuance of the consolidated financial statements
Authorization for the issuance of the consolidated financial statements	29. Authorization for the issuance of the consolidated financial statements ​ The Company’s consolidated financial statements were authorized for issuance on April 29, 2022, by the Chief Executive Officer, Ricardo Dueñas Espriu and Ruffo Pérez Pliego del Castillo, General Director of Administration and Finance and, consequently do not reflect the events occurred after that date.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2021
Significant accounting policies
Application of new and revised International Financial Reporting Standards	​ a. Adoption of new and revised International Financial Reporting Standards ​ I. Application of new and modified International Financing Reporting Standards (“IFRSs” or “IAS”) that are mandatorily effective for the accounting period beginning on or after 2021 ​ i. Impact of the initial application of Interest Rate Benchmark Reform (amendments to IFRS 9, IAS 39 and IFRS 7. ) ​ In the current year, the Company adopted Phase 2 amendments Interest Rate Benchmark Reform - Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16. Adopting these amendments enables the Company to reflect the effects of transitioning from the Interbank Offered Rate (IBOR) to alternative benchmark interest rate (also referred to as “risk-free rate” or RFRs) without given rise to accounting impacts that would not provide useful information to users of financial statements. ​ The Company’s management determined that the application of these amendments did not have a material impact on the consolidated financial statements. ​ ii. Impact of the initial application of Covid-19-Related Rent Concessions Amendment to IFRS 16 ​ In the prior year, the Company early adopted Covid19-Related Rent Concessions (amendment to IFRS 16) that provided practical relief to lessees in accounting for rent concessions occurring as a direct consequence of COVID-19, by introducing a practical expedient to IFRS 16. ​ In March 2021, the IASB issued Rent Concessions related to COVID-19 after June 30, 2021 (amendment to IFRS 16). When the IASB issued amendments to IFRS 16 in May 2020, the lessor was allowed to apply the practical expedient of the rent concession for any reduction in lease payments affecting the original payments before or at June 30, 2021. Due to the nature of the COVID-19 pandemic, the amendment extended a practical expedient to apply those original payments on or before June 30, 2022. ​ The Company’s management determined that the application of these amendments did not have a material impact on the consolidated financial statements, since it did not receive rent concessions in the period. ​ II. New and modified IFRS Standards in issue but not yet effective ​ At the date of authorization of these financial statements, the Company has not applied the following new and modified IFRS Standards that have been issued but are not yet effective: ​ ​ IFRS 10 and IAS 28 (amendments) Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (3) Amendments to IAS 1 ​ Classification of Liabilities as Current or Non-current. (2) Amendments to IFRS 3 ​ Reference to the Conceptual Framework (1) Amendments to IAS 16 ​ Property, Plant and Equipment—Proceeds before Intended Use (1) Amendments to IAS 37 ​ Onerous Contracts – Cost of Fulfilling a Contract (1) Annuals Amendments a IFRS cycle del 2018 – 2020 ​ Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards (2), IFRS 9 (1) Financial Instruments, IFRS 16 Leases (3). Amendments to IAS 1 and IFRS Practice Statements 2 ​ Disclosure of accounting policies (3). Amendments to IAS 8 ​ Definition of accounting estimates (2). Amendments to IAS 12 ​ Deferred taxes related to assets and liabilities arising from a single transaction (2). ​ 1) Effective for annual periods beginning on the January 1, 2022 2) Effective for annual periods beginning on January 1, 2023 3) Effective day has not yet been defined by the IASB. ​ Management does not expect that the adoption of these and modifications will have a significant impact on the consolidated financial statements of the Company.
Foreign currency transactions	​ b. Foreign currency transactions ​ Foreign currency transactions are recorded at the exchange rate in effect at the date of the transaction date. Monetary assets and liabilities denominated in foreign currency are translated into Mexican pesos at the exchange rate prevailing at the end of the reporting period. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. ​ Exchange fluctuations are recorded in profit or loss, except for exchange differences on foreign currency borrowings relating to assets under construction for future productive use, which are included in the cost of those assets when they are regarded as an adjustment to interest costs on those foreign currency borrowings.
Cash and cash equivalents	​ c. Cash and cash equivalents ​ Cash and cash equivalents consist mainly of bank deposits in checking accounts and short-term investments, highly liquid and easily convertible into cash, maturing within three months as of their acquisition date, which are subject to immaterial value change risks. Cash is stated at nominal value and cash equivalents are measured at fair value.
Financial instruments	​ d. Financial instruments ​ Financial assets and financial liabilities are recognized in the Company’s statement of financial position when the Company becomes a party to the contractual provisions of the instrument. ​ Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss.
Financial assets	Financial assets ​ All purchases or sales of financial assets in the ordinary course of business are recognized and derecognized on a trade date basis. Purchases or sales in the ordinary course of business are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace. ​ All recognized financial assets are measured subsequently in their entirety at either amortized cost or fair value, depending on the classification of the financial assets. ​ As of December 31, 2021, 2020 and 2019, all of the Company’s financial assets have been recognized at amortized cost. ​ i) Amortized cost and effective interest method ​ The effective interest method is a method of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period. ​ The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees and amounts paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) excluding expected credit losses, through the expected life of the debt instrument, or, where appropriate, a shorter period, to the gross carrying amount of the debt instrument on initial recognition. ​ The amortized cost of a financial asset is the amount at which the financial asset is measured at initial recognition minus the principal repayments, plus the cumulative amortization using the effective interest method of any difference between that initial amount and the maturity amount, adjusted for any loss allowance. The gross carrying amount of a financial asset is the amortized cost of a financial asset before adjusting for any loss allowance. ​ ii) Financial assets at fair value through other comprehensive income (FVTOCI) ​ Financial assets at fair value through other comprehensive income are those whose business model is based on obtaining contractual cash flows and selling financial assets, in addition to their contractual conditions giving rise, on specified dates, to cash flows that they are only payments of the principal and interest on the outstanding principal amount. As of December 31, 2021, the Company does not have financial assets at fair value through other comprehensive income. ​ iii) Financial assets at fair value through profit or loss (FVTPL) ​ Financial assets are classified at fair value through profit or loss when the financial asset is held for trading, or it is designated as fair value through profit or loss. As of December 31, 2021, 2020 and 2019, the Company does not have financial assets at fair value through profit. ​ Impairment of financial assets ​ The Company recognizes a loss allowance for expected credit losses on investments in debt instruments that are measured at amortized cost or at FVTOCI, trade receivables and contract assets. The amount of expected credit losses is updated at each reporting date to reflect changes in credit risk since initial recognition of the respective financial instrument. ​ The Company recognizes lifetime expected credit losses (ECL) for trade receivables and contract assets. The expected credit losses on these financial assets are estimated using a provision matrix based on the Company’s historical credit loss experience, adjusted for factors that are specific to the debtors, including general economic conditions. ​ For all other financial instruments, the Company recognizes lifetime ECL when there has been a significant increase in credit risk since initial recognition. However, if the credit risk on the financial instrument has not increased significantly since initial recognition, the Company measures the loss allowance for that financial instrument at an amount equal to 12-month ECL. ​ Lifetime ECL represents the expected credit losses that will result from all possible default events over the expected life of a financial instrument. In contrast, 12-month ECL represents the portion of lifetime ECL that is expected to result from default events on a financial instrument that are possible within 12 months after the reporting date. ​ Significant increase in credit risk ​ In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Company compares the risk of a default occurring on the financial instrument at the reporting date with the risk of a default occurring on the financial instrument at the date of initial recognition. In making this assessment, the Company considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. ​ i) Definition of default ​ The Company considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: ​ ● When there is a breach of financial covenants by the debtor; or ● The information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Company, in full (without taking into account any collateral held by the Company). ​ Irrespective of the above analysis, the Company considers that default has occurred when a financial asset is more than 90 days past due unless the Company has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. ​ ii) Credit-impaired financial assets ​ A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. ​ iii) Write-off policy ​ The Company writes off a financial asset when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., when the debtor has been placed under liquidation or bankruptcy proceedings. Any recoveries made are recognized in profit or loss. ​ iv) Measurement and recognition of expected credit losses ​ According to IFRS 9, the Company recognize a provision of expected credit losses in the financial assets such as trade receivables and other financial assets. The expected credit losses on these financial assets are estimated from the initial recognition of the asset at each reporting date, using as a reference the past experience of the Company’s credit losses, adjusted for factors that are specific to the debtors or groups of debtors, the general economic conditions and an assessment of both, management and conditions existing as of the reporting date, including the time value of money where appropriate. ​ The measurement of expected credit losses is a function of the probability of default, loss due to a default (i.e., the magnitude of the loss if there is a default) and the exposure at default. The assessment of the probability of default and loss due to a default is based on historical data adjusted by forward-looking information as described above. As for the exposure at default, for financial assets, this is represented by the assets’ gross carrying amount at the reporting date. ​ For financial assets, the expected credit loss is estimated as the difference between all contractual cash flows that are due to the Company in accordance with the contract and all the cash flows that the Company expects to receive, discounted at the original effective interest rate. ​ Derecognition of financial assets ​ The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expires, or when it transfers to another entity the financial asset and substantially all the risks and rewards of ownership of the asset. ​ On derecognition of a financial asset measured at amortized cost, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. ​ Financial liabilities and equity ​ Classification as debt or equity ​ Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. ​ Equity instruments ​ An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs. ​ The Company records a reserve for the repurchase of shares from amounts appropriated from retained earnings, to strengthen the supply and demand of its shares in the stock market, as permitted by Mexican Securities Law. The shareholders’ meeting authorizes the maximum disbursement for the repurchase of shares to be used for this activity in each period between said meeting and the following, in which the application of results is approved and made. ​ At the time of a purchase, shares are converted into treasury shares and become part of the shareholders’ equity at the purchase price; one part of the capital stock to the historical value, and the remainder to the reserve to repurchase shares. ​ Financial liabilities ​ All financial liabilities are measured subsequently at amortized cost using the effective interest method or at FVTPL. ​ Other financial liabilities ​ Other financial liabilities, including loans, bond issuances and debt with lenders and trade creditors and other payables are valued initially at fair value, represented generally by the consideration transferred, net of transaction costs, and are subsequently measured at amortized cost using the effective interest method. ​ Derecognition of financial liabilities ​ The Company derecognizes financial liabilities when, and only when, the obligations are discharged, cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in results. ​ When a financial liability measured at amortized cost is modified without a derecognition, the Company recognizes a gain or loss in the modification, which is calculated as the difference between the amortized cost at the date of the refinancing and the cash flows with the new terms of financing discounted at the effective interest rate of the original debt. In addition, when the Company refinancing the transaction and the previous liability qualifies to be derecognized, the costs incurred in the refinancing are recognized immediately in results at the date of the termination of the previous financial liability.
Property, leasehold improvements and equipment, net	​ e. Property, leasehold improvements and equipment, net ​ Expenditures for property, leasehold improvements and equipment acquired are carried at acquisition cost. Depreciation is recognized so as to write off the cost or deemed cost of assets (other than freehold land and properties under construction). Depreciation of property, leasehold improvements and equipment is calculated using the straight-line method over the useful life of the asset. Depreciation begins in the month in which the asset is placed in service. The useful lives of assets are as follows: ​ ​ ​ ​ ​ Useful ​ ​ Life (years) Improvement in leased assets 20 Machinery and equipment 10 Furniture and office equipment 10 Transportation equipment 4 Computer equipment 3.3 ​ The depreciation of property, leasehold improvements and equipment is recorded in results. ​ Disposal of assets ​ The gain or loss on the sale or retirement of an item of property and equipment is calculated as the difference between the proceeds from the sale and the carrying value of the asset and is recognized in income when all risks and rewards of ownership of the asset is transferred to the buyer, which generally occurs when ownership of the asset is transferred to the buyer. ​ Replacements or renewals of a component of property or equipment that extend the useful life of the asset, or its economic capacity are recognized as an increase to property and equipment, with the subsequent write-off or derecognition of the assets replaced or renewed. ​ Construction in progress for leasehold improvement ​ Construction in progress for leasehold improvement is carried at cost less any recognized impairment loss. Cost includes professional fees and, in the case of qualifying assets, borrowing costs capitalized in accordance with the Company’s accounting policy. Such properties are transferred to the appropriate categories of property and equipment when completed and ready for intended use. The depreciation of these assets, as well as other properties, begins when the assets are ready for use. ​ Subsequent costs ​ Subsequent costs form part of the value of the asset or are recognized as a separate asset only when it is probable that such disbursement represents an increase in productivity, capacity, efficiency or an extension of the life of the asset and the cost of the item can be determined reliably. All other expenses, including repairs and maintenance are recognized in comprehensive income as incurred.
Leases	​ f. Leases ​ - As lessor ​ Leases for which the Company is a lessor are classified as financial leases or operating leases. Whenever the terms of the lease transfer substantially all risks and rewards of ownership in the lessee, the contract is classified as a financial lease. All other leases are classified as operating leases. ​ Rental income from operating leases is recognized on a straight-line basis over the term of the relevant lease. ​ Amounts due from lessees under finance leases are recognized as receivables at the amount of the Company’s net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Group’s net investment outstanding in respect of the leases. ​ - As lessee ​ The Company assesses whether a contract is or contains a lease, at inception of the contract. The Company recognizes a right-of-use asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets (such as tablets and personal computers, small items of office furniture and telephones). For these leases, the Company recognizes the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. ​ The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company's incremental borrowing rate. ​ Lease payments included in the measurement of the lease liability comprise in: ​ ● Fixed payments, (including in-substance fixed payments; ), less any lease incentives receivable. ● Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date. ● The amount expected to be payable by the lessee under a residual value guarantee. ● The exercise price of purchase options if the lessee is reasonably certain to exercise the options, and ● Payments of penalties for terminating the lease if the lease term reflects the exercise of an option to terminate the lease. ​ The lease liability is presented as a separate line in the consolidated statement of financial position. ​ The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. ​ The Company remeasures the lease liability (and makes a corresponding adjustment to the related right-of-use asset) whenever: ​ - The lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate. - The lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual value, in which cases the lease liability is remeasured by discounting the revised lease payments using an unchanged discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used). - A lease contract is modified, and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification. ​ The Company did not make any such adjustments during the periods presented. ​ Right-of-use assets ​ Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfer’s ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease. ​ The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day, less any lease incentives received and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. ​ The right-of-use assets are presented as a separate line in the consolidated statement of financial position. ​ The Company applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described in the “Property, Plant and Equipment’ policy.
Guarantee deposits	​ g. Guarantee deposits ​ Guarantee deposits correspond to amounts received from lessees to guarantee performance under the lease. They are recorded at cost and are either returned to tenants at the end of the lease term or recognized against services unpaid by tenants. ​ Additionally, certain agreements were entered into with airlines, which established escrow deposits paid by the airlines to guarantee their obligation for payment of the amounts collected from passengers for the Airport Use Fee (Tarifa de Uso de Aeropuertos ​ If the payment obligations are not met, the Company may immediately exercise the guarantees and utilize the funds. The aforementioned escrow deposits are recorded at cost.
Borrowing costs	​ h. Borrowing costs ​ Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets is substantially ready for their intended use or sale. ​ Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalization. ​ All other borrowing costs are recognized in profit or loss in the period in which they are incurred.
Investment in airport concessions	​ i. Investment in airport concessions ​ This item consists of the rights paid to manage, operate and, in certain cases make capital investments to 13 airports based on a concession granted by the Mexican Government through the Ministry of Infrastructure, Communications and Transportation, and to use their facilities, for a 50-year ​ Investment in concessions includes the rights to use airport facilities of airport concessions and improvements to concessioned assets and represents the amount granted by the Ministry of Infrastructure, Communications and Transportation to each airport concessions, plus improvements made to each individual concession since the time of grant. ​ Under all concession arrangements, (i) the grantor controls or regulates what services the Company must provide with the infrastructure, to whom it must provide them, and at what price; and (ii) the grantor controls, through ownership, any significant residual interest in the infrastructure at the end of the term of the arrangement. Accordingly, the Company classifies the assets derived from the construction, administration and operation of the service concession arrangements either as intangible assets, financial assets (accounts receivable) or a combination of both. ​ The Company classifies its concessioned assets as an intangible asset, including its improvements. ​ An intangible asset results when the operator constructs or makes improvements and is allowed to operate the infrastructure for a fixed period after construction is complete, in which the future cash flows of the operator have not been specified, because they may vary depending on the use of the asset and are therefore considered contingent. The cost of financing incurred during the construction period is capitalized. ​ Investments in airport concessions are amortized on a straight-line basis over the term of the concession, which is until 2048, or from the date of capitalization of additions or improvements considering the remaining term of the concession. ​ Revenues and costs related to construction or improvements to intangible assets subject to the Company’s airport concession with the government are recognized as revenue based on the percentage of completion method associated with the related construction costs. ​ The Company classified current construction projects as part of improvements to concessioned assets in progress (contract assets).
Impairment of tangible and intangible assets	​ j. Impairment of tangible and intangible assets ​ Management periodically evaluates the impairment of long-lived assets in order to determine whether there is evidence that those assets have suffered an impairment loss. If impairment indicators exist, the recoverable amount of assets is determined, with the help of independent experts, to determine the extent of the impairment loss, if any. ​ Intangible assets with indefinite useful life and intangible assets not yet available for use are tested for impairment at least annually, and whenever there is an indication that the asset may be impaired. ​ Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. ​ If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss. ​ When an impairment subsequently reverses, the Company reverses a portion, or all of the impairment losses recognized in prior periods. When an impairment loss is reversed, the carrying amount of the asset is increased to the revised estimated value of its recoverable amount, only to the extent that the increased carrying amount does not exceed the carrying amount that would have been calculated if no impairment loss had been initially recognized for the asset in prior years. A reversal of an impairment loss is recognized immediately in profit or loss. ​ The Company considers that each airport individually cannot be considered as a “cash generating unit” to determine the extent of the loss impairment, since the tender for the concession was made by the Mexican Government as a package of 13 airports. Therefore, licensees are obligated to operate them regardless of the results generated individually. Considering the above, the evaluation of a possible impairment loss is performed taking into account the net assets of the 13 airports taken as a whole, while the hotels and industrial park are evaluated individually.
Provisions	​ k. Provisions ​ Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, when it is probable that the Company will be required to settle the obligation, and when a reliable estimate can be made of the amount of the obligation. ​ The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties associated with the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows, (when the effect of the time value of money is material). ​ The main provision recognized by the Company is for major maintenance for its concessioned assets, which is classified as current or noncurrent based on the estimated time period over which it expects to settle the obligation.
Major maintenance provisions	​ l. Major maintenance provisions ​ The Company is required to perform major maintenance activities to its airports as established by the concession provided by the Mexican Government, in order to preserve the infrastructure in optimal working condition. The estimated major maintenance costs are considered in the Company’s Master Development Program, which is reviewed and updated every five years. The Company recognizes and measures the contractual obligations of major maintenance of infrastructure when accrued according to IAS 37 (Provisions, Contingent Liabilities and Contingent Assets) and IFRS Interpretation Committee 12 (Service Concession Arrangements), a portion is recorded as short-term and the remainder as long-term depending on the period in which the maintenance is expected to be performed. These contractual obligations to maintain and restore the infrastructure of airports are recognized as a provision in the consolidated statements of financial position and in the expenses of the current fiscal year, pursuant to estimates that are required to comply with the present obligation at the end of the reporting period. When the effect of the time value of money is material, the amount of the provision equals the present value of the expenditures expected to be required to settle the obligation. The carrying amount of the provision increases each period to reflect the passage of time and this increase is recognized as an expense. After initial recognition, provisions are reviewed at the end of each reporting period and adjusted to reflect current best estimates. ​ Adjustments to provisions arise from three sources: (i) revisions to estimated cash flows (both in amount and timing); (ii) changes to present value due to the passage of time; and (iii) revisions of discount rates to reflect prevailing current market conditions. ​ In periods following the initial recognition and measurement of the maintenance provision at its present value, the provision is revised to reflect estimated cash flows being closer to the measurement date. The unwinding of the discount relating to the passage of time is recognized as a financing cost and the revision of estimates of the amount and timing of cash flows is a remeasurement of the provision and charged or credited as an operating item within the consolidated statements of income and other comprehensive income. ​
Income taxes	m. Income taxes ​ Income tax expense represents the sum of the tax currently and deferred tax. Current tax is determined based on taxable profit, which differs from profit as reported in the consolidated statement of income and other comprehensive income because of items of income or expense that are taxable or deductible in periods different from when they are recognized in accounting profit. ​ Deferred income taxes are recognized for the applicable temporary differences resulting from comparing the accounting and tax values of assets and liabilities plus any future benefits from tax loss carry forwards. Except as mentioned in the following paragraph, deferred tax liabilities are recognized for all taxable temporary differences and deferred tax assets are recognized for all deductible temporary differences and the expected benefit of tax losses. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. ​ Deferred tax liabilities are recognized for taxable temporary differences associated with investments in subsidiaries, except where the Company is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. ​ Deferred tax assets arising from deductible temporary differences associated with such investments and interests are only recognized to the extent that it is probable that there will be sufficient taxable profits against which to utilize the benefits of the temporary differences and they are expected to reverse in the foreseeable future. ​ Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. The Company determined recoverability of its deferred tax assets for each subsidiary based on its projections of future taxable income, which include the Master Development Program and the maximum rates for the period 2021-2025 approved by the Ministry of Infrastructure, Communications and Transportation. ​ Current and deferred income taxes are recognized as income or expense in profit or net loss, except when they relate to items recognized outside of profit or loss, as in the case of items of other comprehensive income, or other shareholders’ equity items, in which case the tax is recognized in other comprehensive income as part of the equity item involved. ​ Assets and deferred tax liabilities are offset when a legal right to offset assets with liabilities exists and when they relate to income taxes relating to the same tax authorities and the Company intends to liquidate its assets and liabilities on a net basis.
Employee benefits	n. Employee benefits ​ Short-term employee benefits ​ A liability is recognized for benefits accruing to employees in respect of wages and salaries, annual leave and sick leave in the period the related service is rendered at the undiscounted amount of the benefits expected to be paid in exchange for that service. ​ Certain subsidiaries are subject to payment of statutory employee profit sharing and is recorded in the results of the year in which it is incurred and presented under cost and administrative expenses in the consolidated statements of income and other comprehensive income. ​ As a result of the Income Tax Law of 2014, as of December 31, 2021, and 2020, the PTU is determined based on taxable income according to section I of article 9 of the same Law. ​ Liabilities recognized in respect of short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in exchange for the related services. ​ Benefits from retirement and termination ​ Payments to defined contribution retirement benefit plans are recognized as an expense when employees have rendered service entitling them to the contributions. ​ For defined benefit retirement benefit plans, the cost of providing benefits is determined using the projected unit credit method, with actuarial valuations being carried out at the end of each annual reporting period. Remeasurement, comprising actuarial gains and losses, the effect of the changes to the asset ceiling (if applicable) and the return on plan assets (excluding interest), is reflected immediately in the consolidated financial statements with a charge or credit recognized in other comprehensive income in the period in which they occur. ​ Remeasurement recognized in other comprehensive income may be reclassified directly to retained earnings but will not be reclassified to profit or loss. Past service cost is recognized in profit or loss in the period of a plan amendment. Net interest is calculated by applying the discount rate at the beginning of the period to the net defined benefit liability or asset. Defined benefit costs are categorized as follows: ​ ● Service cost (including current service cost, past service cost, as well as gains and losses on curtailments and settlements) ​ ● Net interest expense or income ● Remeasurement ​ The Company presents the first two components of defined benefit costs in the consolidated statements of income and other comprehensive income in the line items cost of services and administrative expenses. Curtailment gains and losses are accounted for as past service costs. ​ The retirement benefit obligation recognized in the consolidated statement of financial position represents the actual deficit or surplus in the Company’s defined benefit plans. Any surplus resulting from this calculation is limited to the present value of any economic benefits available in the form of refunds from the plans or reductions in future contributions to the plans. ​ A liability for a termination benefit is recognized at the earlier of when the Company can no longer withdraw the offer of the termination benefit and when the Company recognizes any related restructuring costs.
Revenue recognition	o. Revenue recognition ​ The revenues are recognized at the fair value of the consideration received or receivable, net of any discount. The Company applies a 5-step approach to revenue recognition: ​ ● Step 1: Identify the contract(s) with a customer ● Step 2: Identify the performance obligations in the contract ● Step 3: Determine the transaction price ● Step 4: Allocate the transaction price to the performance obligations in the contract ● Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation ​ Under IFRS 15, an entity recognizes revenue when (or as) a performance obligation is satisfied, i.e., when “control” of the goods or services underlying the particular performance obligation is transferred to the customer. ​ Revenues are mainly generated from the delivery of aeronautical and non-aeronautical services. ​ Aeronautical services ​ Consist mainly of revenues generated from activities related to services provided to airlines and passengers. These revenues are subject to a system of prices regulated by the Ministry of Infrastructure, Communications and Transportation, which establishes a maximum rate for such aeronautical and complementary services provided at each airport. Such revenues are recognized when the related services are rendered. ​ With the objective of increasing demand for aeronautical traffic at its airports, the Company implemented an incentive program to its airline customers linked to an increase in airline traffic and the opening of new routes, which is subject to certain restrictions. These incentives are recorded as a reduction of revenues over the period they are provided to clients (see note 27). ​ Non-aeronautical services ​ Consist mainly of the leasing of commercial spaces in airport terminals (different from spaces occupied by airlines that are essential for their operation), revenues from the operation of parking lots, advertising, fees from access to third parties that provide catering services and other services at airports. Spaces in the airport terminals are rented through operating lease agreements that contain either fixed monthly rent (increased annually based on the National Consumer Price Index (“NCPI”)) or fees based on a minimum monthly fee or a percentage of the monthly income of the lessee, whichever is higher (contingent rent). The fixed portion of lease revenues is recognized when the services are rendered or based on the terms of the related lease. ​ Contingent rentals received from the percentage of monthly sales from the Company’s leases are recognized in income once the contingency is met. Therefore, during the year, the percentage of lessee monthly revenues is recognized in the following month, once the Company has received information related to its tenants’ revenues. Though each year reported includes twelve months of revenues, this accounting treatment results in a one-month one-month ​ The Company’s policy for recognition of revenue from operating leases is described in detail, in subparagraph g) of this note (the Company as lessor). ​ Hotel services revenues ​ Revenues are recognized when the services are rendered. ​ Construction services and costs of improvements to concessioned assets ​ Under IFRIC 12 ( Service Concession Arrangements ​ The cost for construction services is determined according to the cost the Company would incur in the construction or improvements based on the investments included in the Master Development Program, for which, through a tender offer, the Company contracts third parties to perform. The revenue amount and cost are equivalent because the Company does not obtain any profit margin for the construction and consider that the costs incurred are paid at market prices.
Basic and diluted earnings per share	p. Basic and diluted earnings per share ​ Basic earnings per share are computed by dividing net income of the controlling interest by the weighted average number of common shares outstanding during the year. The Company does not have potentially dilutive shares

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2021
Significant accounting policies
Summary of useful lives of assets	​ ​ ​ ​ ​ Useful ​ ​ Life (years) Improvement in leased assets 20 Machinery and equipment 10 Furniture and office equipment 10 Transportation equipment 4 Computer equipment 3.3

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2021
Cash and cash equivalents.
Schedule of cash and cash equivalents	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash Ps. 5,986,217 Ps. 2,360,422 Ps. 2,916,936 Cash equivalents: ​ ​ ​ ​ ​ ​ Bank notes ​ — ​ 598,382 ​ 512,027 Money market investment funds ​ 947 ​ — ​ 910 ​ Ps. 5,987,164 Ps. 2,958,804 Ps. 3,429,873

Accounts receivable (Tables)

Accounts receivable (Tables)	12 Months Ended
	Dec. 31, 2021
Accounts receivable
Schedule of accounts receivable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Receivables Ps. 1,106,002 Ps. 854,402 Ps. 766,748 Allowance for doubtful accounts (note 7 b.) ​ (20,332) ​ (20,759) ​ (8,992) ​ Ps. 1,085,670 Ps. 833,643 Ps. 757,756
Schedule of percentage of principal customers among total accounts receivable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 ​ ​ % % ​ % Accounts receivable: ​ Aeroenlaces Nacionales, S. A. de C. V. 35.78 ​ 33.00 ​ 21.16 Concesionaria Vuela Compañía de Aviación, S.A.P.I. de C.V. 24.01 ​ 28.10 ​ 27.40 Aerolitoral, S. A. de C. V. 8.82 ​ 8.98 ​ 20.88 Aerovías de México, S. A. de C.V. 10.44 ​ 4.74 ​ 6.70 ​
Schedule of percentage of revenue from principal customers	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 ​ ​ % ​ % ​ % Revenues by client: Aerolitoral, S. A. de C. V. 8.14 10.49 13.26 Aeroenlaces Nacionales, S. A. de C. V. 28.45 21.07 17.79 ABC Aerolíneas, S. A. de C. V. — 4.24 10.38 Concesionaria Vuela Compañía de Aviación, S. A. P. I. de C. V. 19.32 17.36 16.11 Aerovías de México, S. A. de C. V. 6.78 4.07 4.07
Schedule of changes in allowance for doubtful accounts	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Beginning balance Ps. 20,759 Ps. 8,992 Ps. 31,986 Decrease ​ 646 ​ 18,342 ​ (241) Cancelation ​ ​ — ​ ​ (5,542) ​ ​ — Write-off ​ (1,073) ​ (1,033) ​ (22,753) Ending balance Ps. 20,332 Ps. 20,759 Ps. 8,992
Schedule of aging of trade accounts receivable past due but not reserved	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Airports Others Total ​ ​ ​ ​ Gross book value Ps. 1,039,503 Ps. 46,167 Ps. 1,085,670 Collateral ​ ​ 1,242,255 ​ 25,432 ​ 1,267,687 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Probability of default in range ​ ​ 0% - 100% ​ ​ 0% - 100% ​ ​ Loss due to default range ​ ​ 0% - 100% ​ ​ 0% - 100% ​ ​ ​ Beginning balance of impairment of account receivable ​ Ps. 17,428 ​ Ps. 3,331 ​ Ps. 20,759 (Decrease) increase in the provision ​ ​ 537 ​ ​ 109 ​ ​ 646 Write-off ​ (1,073) ​ ​ — ​ ​ (1,073) Ending balance Ps. 16,892 ​ Ps. 3,440 ​ Ps. 20,332

Other accounts receivable and_2

Other accounts receivable and prepaid expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Other accounts receivable and prepaid expenses.
Schedule of other accounts receivable and prepaid expenses	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Prepaid expenses Ps. 33,180 Ps. 59,033 Ps. 33,310 Guarantee deposits ​ 6,952 ​ 6,167 ​ 5,897 Others ​ 2,201 ​ 1,375 ​ 3,535 ​ Ps. 42,333 Ps. 66,575 Ps. 42,742

Property, leasehold improveme_2

Property, leasehold improvements and equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Property, leasehold improvements and equipment
Schedule of property, leasehold improvements and equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Net carrying value: ​ ​ ​ Land (see note 10) Ps. 1,709,508 Ps. 1,709,508 Ps. 1,709,508 Leasehold improvements ​ 857,274 ​ 854,829 ​ 786,085 Machinery and equipment ​ 53,600 ​ 72,867 ​ 83,611 Furniture and office equipment ​ 22,786 ​ 27,940 ​ 35,105 Transportation equipment ​ 51 ​ 287 ​ 1,555 Computer equipment ​ 5,857 ​ 2,838 ​ 2,212 Construction in progress for leasehold improvements ​ 75,220 ​ 32,200 ​ 29,025 ​ Ps. 2,724,296 Ps. 2,700,469 Ps. 2,647,101 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Machinery ​ Furniture ​ ​ ​ ​ ​ ​ ​ in progress of ​ ​ ​ ​ ​ ​ ​ ​ Leasehold ​ and ​ and office ​ Transportation ​ Computer ​ leasehold ​ ​ ​ Cost ​ Land ​ improvements ​ equipment ​ equipment ​ equipment ​ equipment ​ improvements ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of January 1, 2019 Ps. 1,709,508 ​ 999,798 ​ 202,959 ​ 158,112 ​ 61,730 ​ 67,731 ​ 5,409 ​ 3,205,247 Acquisitions ​ — ​ ​ 49,345 ​ ​ 3,386 ​ ​ 2,168 ​ ​ — ​ ​ 869 ​ ​ 80,290 ​ ​ 136,058 Disposals ​ — ​ — ​ — ​ (525) ​ — ​ — ​ — ​ (525) Transfers ​ — ​ 9,403 ​ — ​ — ​ (34,283) ​ (430) ​ (55,656) ​ (80,966) Other ​ — ​ — ​ — ​ (20) ​ (5,792) ​ (595) ​ (1,018) ​ (7,425) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2019 ​ 1,709,508 ​ 1,058,546 ​ 206,345 ​ 159,735 ​ 21,655 ​ 67,575 ​ 29,025 ​ 3,252,389 Acquisitions ​ — ​ ​ — ​ ​ 8,380 ​ ​ 440 ​ ​ — ​ ​ 3,973 ​ ​ 134,821 ​ ​ 147,614 Transfers ​ ​ — ​ 130,420 ​ — ​ — ​ — ​ — ​ (130,420) ​ — Other ​ — ​ — ​ — ​ (206) ​ — ​ (3,097) ​ (1,226) ​ (4,529) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2020 ​ 1,709,508 ​ 1,188,966 ​ 214,725 ​ 159,969 ​ 21,655 ​ 68,451 ​ 32,200 ​ 3,395,474 Acquisitions ​ ​ — ​ ​ 463 ​ ​ 208 ​ ​ 1,908 ​ ​ — ​ ​ 5,023 ​ ​ 114,129 ​ ​ 121,731 Disposals ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ (2,393) ​ ​ — ​ ​ — ​ ​ (2,393) Transfers ​ — ​ 70,373 ​ 53 ​ 590 ​ — ​ — ​ (71,109) ​ (93) Other ​ — ​ — ​ (7,237) ​ — ​ (1,003) ​ (330) ​ — ​ (8,570) Balance as of December 31, 2021 Ps. 1,709,508 Ps. 1,259,802 Ps. 207,749 Ps. 162,467 Ps. 18,259 Ps. 73,144 Ps. 75,220 Ps. 3,506,149 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction in ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Furniture and ​ ​ ​ ​ ​ ​ ​ progress of ​ ​ ​ Accumulated ​ Leasehold ​ Machinery and office ​ Transportation ​ Computer leasehold ​ ​ ​ depreciation ​ improvements ​ equipment ​ equipment ​ equipment ​ equipment improvements ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of January 1, 2019 Ps. (216,577) ​ (103,765) ​ (115,438) ​ (36,404) ​ (62,801) ​ — ​ (534,985) Depreciation ​ (55,884) ​ (18,969) ​ (9,729) ​ (4,806) ​ (3,051) ​ — ​ ​ (92,439) Disposals ​ — ​ — ​ 525 ​ — ​ — ​ — ​ 525 Other ​ — ​ ​ — ​ ​ 12 ​ ​ 21,110 ​ ​ 489 ​ ​ — ​ ​ 21,611 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2019 ​ (272,461) ​ (122,734) ​ (124,630) ​ (20,100) ​ (65,363) ​ — ​ (605,288) Depreciation ​ (61,676) ​ (19,124) ​ (7,720) ​ (1,268) ​ (2,532) ​ — ​ ​ (92,320) Disposals ​ ​ — ​ — ​ — ​ — ​ — ​ — ​ — Other ​ — ​ ​ — ​ ​ 321 ​ ​ — ​ ​ 2,282 ​ ​ — ​ ​ 2,603 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2020 ​ (334,137) ​ (141,858) ​ (132,029) ​ (21,368) ​ (65,613) ​ — ​ (695,005) Depreciation ​ (68,391) ​ (19,347) ​ (7,652) ​ (64) ​ (2,027) ​ — ​ ​ (97,481) Disposals ​ — ​ 7,056 ​ — ​ 2,446 ​ — ​ — ​ 9,502 Other ​ ​ — ​ ​ — ​ ​ — ​ ​ 778 ​ ​ 353 ​ ​ — ​ ​ 1,131 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2021 Ps. (402,528) Ps. (154,149) Ps. (139,681) Ps. (18,208) Ps. (67,287) Ps. — Ps. (781,853)

Investment in airport concess_2

Investment in airport concessions (Tables)	12 Months Ended
	Dec. 31, 2021
Investment in airport concessions
Schedule of carrying value and changes in concessioned assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Projects completed and in operation: ​ ​ ​ Airport concessions Ps. 605,643 Ps. 605,643 Ps. 605,643 Rights to use airport facilities ​ 3,356,762 ​ 3,356,762 ​ 3,356,762 Improvements to concessioned assets (see note 15) ​ 9,694,492 ​ 8,594,136 ​ 7,331,450 Improvements to concessioned assets in progress ​ ​ 1,303,793 ​ ​ 615,246 ​ ​ 624,063 Accumulated amortization ​ (3,280,006) ​ (2,942,131) ​ (2,650,807) ​ Ps. 11,680,684 Ps. 10,229,656 Ps. 9,267,111 ​ The changes in investment in concessions are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Investment in airport concessions ​ ​ ​ Beginning balance Ps. 13,171,787 Ps. 11,917,919 Ps. 10,963,084 Increase ​ 1,788,903 ​ 1,253,868 ​ 954,835 Ending balance ​ 14,960,690 ​ 13,171,787 ​ 11,917,919 Amortization of airport concessions: ​ ​ ​ Beginning balance ​ (2,942,131) ​ (2,650,807) ​ (2,396,427) Increase ​ (337,875) ​ (291,323) ​ (254,380) Ending balance ​ (3,280,006) ​ (2,942,131) ​ (2,650,807) Net investment in airport concessions Ps. 11,680,684 Ps. 10,229,656 Ps. 9,267,111
Schedule of contractual obligations under development plan	​ ​ ​ ​ ​ Year Amount 2022 Ps. 4,024,680 2023 ​ ​ 3,022,167 2024 ​ ​ 2,894,608 2025 ​ ​ 2,577,877 ​ Ps. 12,519,332

Composition of GACN (Tables)

Composition of GACN (Tables)	12 Months Ended
	Dec. 31, 2021
Composition of GACN
Schedule of information about the composition of GACN	​ ​ ​ ​ ​ ​ ​ ​ Place of ​ Number of subsidiaries ​ ​ incorporation and ​ December 31, Principal activity operation 2021, 2020, 2019 Airports Mexico 13 Hotels Mexico 2 Services Mexico 9 ​ 24
Schedule of consolidated subsidiaries	​ ​ ​ ​ ​ Name of subsidiary ​ Ownership Percentage Airport services; ​ Aeropuerto de Monterrey, S. A. de C. V. 100 % Aeropuerto de Acapulco, S. A. de C. V. 100 % Aeropuerto de Mazatlán, S. A. de C. V. 100 % Aeropuerto de Zihuatanejo, S. A. de C. V. 100 % Aeropuerto de Culiacán, S. A. de C. V. 100 % Aeropuerto de Ciudad Juárez, S. A. de C. V. 100 % Aeropuerto de Chihuahua, S. A. de C. V. 100 % Aeropuerto de Torreón, S. A. de C. V. 100 % Aeropuerto de Durango, S. A. de C. V. 100 % Aeropuerto de Tampico, S. A. de C. V. 100 % Aeropuerto de Reynosa, S. A. de C. V. 100 % Aeropuerto de Zacatecas, S. A. de C. V. 100 % Aeropuerto de San Luis Potosí, S. A. de C. V. 100 % Hotels and Services: ​ Operadora de Aeropuertos del Centro Norte, S. A. de C. V. 100 % Servicios Aeroportuarios del Centro Norte, S. A. de C. V. 100 % Servicios Aero Especializados del Centro Norte, S. A. de C. V. 100 % OMA Logística, S. A. de C. V. (1) 100 % Holding Consorcio Grupo Hotelero T2, S. A. de C. V. (2) 100 % (1) Includes subsidiaries with interest in; OMA VYNMSA Aero Industrial Park, S.A. de C.V (VYNMSA) of which the Company owns 51% of the shares, Consorcio Hotelero Aeropuerto de Monterrey, S.A.P.I de C.V. with 85% and Servicios Hoteleros Aeropuerto de Monterrey, S.A. de C.V. with 85% . (2) Provides hotel services and includes its subsidiaries: Servicios Complementarios del Centro Norte S.A. de C.V., with 100% of the shares, Consorcio Grupo Hotelero T2, S.A. de C.V. and Servicios Corporativos Terminal 2, S.A. de C.V. with 90% of the shares. ​

Trade accounts payable (Tables)

Trade accounts payable (Tables)	12 Months Ended
	Dec. 31, 2021
Trade accounts payable.
Schedule of trade accounts payable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Suppliers and contractors Ps. 123,330 Ps. 107,507 Ps. 140,806 Customer advances ​ 58,512 ​ 91,841 ​ 43,102 Statutory employee profit sharing ​ 31,365 ​ 4,700 ​ 12,883 ​ Ps. 213,207 Ps. 204,048 Ps. 196,791

Payable taxes and other accru_2

Payable taxes and other accrued expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Payable taxes and other accrued expenses
Schedule of tax payable and other accrued expenses	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Accrued expenses Ps. 210,515 Ps. 172,847 Ps. 202,363 Taxes payable other than income tax ​ 713,850 ​ 153,046 ​ 345,461 Accrued interest ​ 73,489 ​ 44,295 ​ 42,438 ​ Ps. 997,854 Ps. 370,188 Ps. 590,262

Short-term debt (Tables)

Short-term debt (Tables)	12 Months Ended
	Dec. 31, 2021
Short-term debt
Schedule of short-term debt	​ ​ ​ ​ ​ ​ 2021 Credit line with Banco Nacional de México for Ps.1,000,000, for six months at a variable rate of TIIE 28 plus 1.0 percentage point. ​ Ps. 1,000,000 Credit line with HSBC Mexico for Ps.900,000, for six months, at a variable rate of TIIE 91 plus 0.50 percentage points. ​ ​ 900,000 Credit line with Banco Santander Mexico for Ps.1,000,000, for six months at a variable rate TIIE 28 plus 1.55 percentage points on average. ​ ​ 800,000 Total short-term debt ​ ​ 2,700,000 ​

Long-term debt (Tables)

Long-term debt (Tables)	12 Months Ended
	Dec. 31, 2021
Long-term debt
Schedule of long-term debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Debt securities issued in the Mexican market on June 16, 2014, for Ps. 3,000,000, accruing interest at a fixed rate of 6.85%, for a 7-year term maturing on June 7, 2021. GACN and nine of the 13 airports guarantee the certificates, which represent a guarantee of 80% of consolidated EBITDA Ps. — Ps. 3,000,000 Ps. 3,000,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities issued in the Mexican market on March 26, 2013, for Ps. 1,500,000, accruing interest at a fixed rate of 6.47%, for a 10-year term maturing on March 14, 2023. GACN and nine of the 13 airports guarantee the certificates, which represent a guarantee of 80% of consolidated EBITDA ​ 1,500,000 ​ 1,500,000 ​ 1,500,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unsecured lines of credit with Private Export Funding Corporation (supported by Ex-Im Bank) in 2010 and 2011 for U.S.$ 25,365 thousand maturing on December 21, 2021. As December 31, 2021, 2020 and 2019, outstanding amounts were U.S.$0, U.S.$ 678 thousand and US.$ 2,495 thousand, respectively. Baggage screening equipment was pledged to secure the loan ⁽²⁾. The loan accrues interest at a three-month London Interbank Offered (“LIBOR”) rate plus 1.25 percentage points, with quarterly payments of principal. As of December 31, 2021, 2020 and 2019, the interest rate was %, 1.49% and 3.15%, respectively. ​ — ​ 13,503 ​ 49,575 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities issued in the Mexican market on April 16, 2021, for Ps. 1,000,000, the loan accrues interest at a TIIE 28 rate (1) ​ 1,000,000 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities issued in the Mexican market on April 16, 2021, for Ps. 2,500,000, accruing interest at a fixed rate of 7.83%, for a 7-year term maturing on April 7, 2028. ​ ​ 2,500,000 ​ ​ — ​ ​ — Total long-term debt ​ 5,000,000 ​ 4,513,503 ​ 4,549,575 Less: ​ ​ ​ Financing commissions ​ (3,378) ​ (3,115) ​ (5,966) ​ ​ 4,996,622 ​ 4,510,388 ​ 4,543,609 Current portion long-term debt ​ — ​ (3,013,502) ​ (36,851) Long-term debt Ps. 4,996,622 Ps. 1,496,886 Ps. 4,506,758 ​ (1) The Interbank Offering Rate in Mexico “TIIE” to the 28-days as of December 31, 2021, was 5.7150 . (2) Carrying value amounts to Ps. 266,181 , and Ps. 275,095 as of December 31, 2020, and 2019, respectively, and is recorded in improvements to concessioned assets (note 10). The Company is not authorized to grant such equipment as collateral in other loans or sell them to another Company.
Schedule of changes in consolidated long-term debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Initial debt balance Ps. 4,510,388 Ps. 4,543,609 Ps. 4,584,594 New loans ​ 3,500,000 — — Long term debt repayment ​ (13,967) (42,592) (40,790) Amortization of debt securities ​ ​ (3,000,000) ​ ​ — ​ ​ — Payment of commissions and other expenses ​ (12,859) — — Amortization of expenses ​ 12,595 2,851 2,663 Exchange rate fluctuation ​ 465 6,520 (2,858) Ending balance of debt Ps. 4,996,622 Ps. 4,510,388 Ps. 4,543,609

Major maintenance provision (Ta

Major maintenance provision (Tables)	12 Months Ended
	Dec. 31, 2021
Major maintenance provision.
Schedule of composition and changes of major maintenance provision	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ 2020 Additions Disbursements Short-term Long-term Major maintenance of concessioned assets ​ Ps. 1,317,985 ​ Ps. 626,790 (1) Ps. (203,042) ​ Ps. 692,788 ​ Ps. 1,048,945 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ 2019 Additions Disbursements Short-term Long-term Major maintenance of concessioned assets ​ Ps. 953,896 ​ Ps. 467,793 (1) Ps. (103,704) ​ Ps. 443,570 ​ Ps. 874,415 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ ​ ​ December 31, 2019 ​ 2018 Additions Disbursements Short-term Long-term Major maintenance of concessioned assets ​ Ps. 943,548 ​ Ps. 315,481 (1) Ps. (305,133) ​ Ps. 151,554 ​ Ps. 802,342 (1) Includes Ps. 114,137 , Ps. 75,262 and Ps. 23,157 , recognized as interest cost in the consolidated statement of income and other comprehensive income, for the unwinding effect of the present value calculation as of December 31, 2021, 2020 and 2019, respectively.

Labor obligations (Tables)

Labor obligations (Tables)	12 Months Ended
	Dec. 31, 2021
Labor obligations
Schedule of principal assumptions for actuarial valuations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Discount rate (see note 5 a.) 7.9 % 7.4 % 8.0 % Expected rate of salary increase 5.8 % 5.8 % 5.8 % Average longevity at retirement age for current employees (years) 14 12 14 Inflation 4.0 % 4.0 % 5.0 %
Schedule of amounts recognized in the statement of income and other comprehensive income	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Service cost: ​ ​ ​ Current service cost ​ Ps. 9,535 ​ Ps. 8,276 ​ Ps. 7,465 Net interest expense ​ 8,936 ​ 8,490 ​ 7,156 Reductions and Terminations ​ ​ — ​ ​ (9,131) ​ ​ — Components of defined benefit costs recognized in profit or loss ​ 18,471 ​ 7,635 ​ 14,621 Remeasurement on the net defined benefit liability: ​ ​ ​ Actuarial gains and losses arising from changes in financial assumptions ​ 2,094 ​ 2,653 ​ (161) Actuarial gains and losses arising from experience adjustments ​ (6,414) ​ 10,386 ​ 12,995 Components of defined benefit costs recognized in other comprehensive income (loss) ​ (4,320) ​ 13,039 ​ 12,834 Total ​ Ps. 14,151 ​ Ps. 20,674 ​ Ps. 27,455
Schedule of the amount included in the consolidated statement of financial position arising from the Company's obligation in respect of its defined benefit plans	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Present value of defined benefit obligations ​ Ps. 129,199 ​ Ps. 115,691 ​ Ps. 106,160
Schedule of movements in the present value of the defined benefit obligation	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Present value of defined benefit obligation as of January 1, ​ Ps. 115,691 ​ Ps. 106,160 ​ Ps. 79,905 Current service cost ​ 9,535 ​ 8,276 ​ 7,465 Interest cost ​ 8,936 ​ 8,490 ​ 7,156 Reductions and Terminations ​ ​ — ​ ​ (9,131) ​ ​ — Remeasurement (gains)/losses: ​ ​ ​ ​ ​ ​ Actuarial gains and losses arising from changes in financial and demographic assumptions ​ 2,094 ​ 2,653 ​ (161) Actuarial gains and losses arising from experience adjustments ​ (6,414) ​ 10,386 ​ 12,995 Benefits paid ​ (643) ​ (11,143) ​ (1,200) Present value of defined benefit obligation ​ Ps. 129,199 ​ Ps. 115,691 ​ Ps. 106,160
Schedule of expected cash flows from pension plans and seniority premium benefits	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Seniority premium ​ ​ Year ​ Pensions plan ​ benefits ​ Total 2022 ​ Ps. — ​ Ps. 1,000 ​ Ps. 1,000 2023 ​ 559 ​ 1,294 ​ 1,853 2024 ​ 9,794 ​ 1,614 ​ 11,408 2025 ​ 289 ​ 1,547 ​ 1,836 From 2026 and subsequently ​ 153,931 ​ 44,019 ​ 197,950 Total ​ Ps. 164,573 ​ Ps. 49,474 ​ Ps. 214,047

Right of use assets, net and _2

Right of use assets, net and lease liability (Tables)	12 Months Ended
	Dec. 31, 2021
Right of use assets, net and lease liability
Summary of the right-of-use assets and the lease liability	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cost Buildings Other Total Balance as of January 1, 2020 Ps. 224,074 Ps. 23,983 Ps. 248 Additions ​ ​ 9,771 ​ ​ 769 ​ ​ 11 Decreases ​ ​ (1,055) ​ ​ (1,475) ​ ​ (2,530) Balance as of December 31, 2020 ​ ​ 232,790 ​ ​ 23,277 ​ ​ 256,067 Additions ​ ​ 41,771 ​ ​ 24,754 ​ ​ 66,525 Decreases ​ ​ (29,653) ​ ​ (6,196) ​ ​ (35,849) Balance as of December 31, 2021 Ps. 244,908 Ps. 41,835 Ps. 286,743 Depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of January 1, 2021 Ps. (62,266) Ps. (15,554) Ps. (77,820) Depreciation of the year ​ ​ (32,339) ​ ​ (8,936) ​ ​ (41,275) Decreases ​ ​ 27,555 ​ ​ 1,928 ​ ​ 29,483 Balance as of December 31,2021 Ps. (67,050) Ps. (22,562) Ps. (89,612)
Schedule of payments recognized as cost and expense	​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 2020 Depreciation expense of right of use assets ​ Ps. 41,275 ​ ​ 41,348 Interest expense on lease liabilities ​ ​ 24,402 ​ ​ 22,431
Schedule of operating lease commitments as lessee	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 2020 Maturity analysis: ​ ​ ​ Less than one year ​ Ps. 41,107 ​ ​ 26,553 Greater than 1 year and less than 3 years ​ 83,359 ​ 55,134 Greater than 3 years ​ 47,666 ​ 113,076 Total ​ Ps. 172,132 ​ ​ 194,763
Schedule of operating lease commitments as lessor	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Duration: ​ ​ ​ ​ Less than 1 year ​ Ps. 428,592 ​ Ps. 444,523 ​ Ps. 546,671 Greater than 1 year and less than 5 years ​ 477,409 ​ 753,230 ​ 843,404 Greater than 5 years ​ 120,726 ​ 118,256 ​ 161,109 Total ​ Ps. 1,026,727 ​ Ps. 1,316,009 ​ Ps. 1,551,184

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income taxes
Schedule of current and deferred tax expense	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Current ISR ​ Ps. 1,217,748 ​ Ps. 480,232 ​ Ps. 1,329,867 Deferred ISR ​ ​ (245,569) ​ ​ (85,731) ​ ​ 42,355 Income tax expense ​ Ps. 972,179 ​ Ps. 394,501 ​ Ps. 1,372,222 ​
Schedule comprising the balance of the deferred ISR asset and (liability)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Liabilities: ​ ​ ​ ​ ​ ​ ​ ​ Provisions, allowances and labor obligations ​ Ps. 159,813 ​ Ps. 244,982 ​ Ps. 157,560 Investment in airport concessions, property, leasehold improvements and equipment, net ​ (225,726) ​ (426,325) ​ (407,173) Tax loss carryforwards (1) ​ 3,242 ​ 15,883 ​ 14,937 Recoverable tax on assets (2) ​ 28,619 ​ 28,619 ​ 28,619 Others ​ ​ (2,137) ​ ​ 3,013 ​ ​ 3,340 Total liabilities ​ Ps. (36,189) ​ Ps. (133,828) ​ Ps. (202,717) Assets: ​ ​ ​ Provisions, allowances and labor obligations ​ Ps. 468,314 ​ Ps. 230,532 ​ Ps. 205,834 Investments in airport concessions, property, leasehold improvements and equipment, net ​ (243,480) ​ (172,806) ​ (184,649) Tax loss carryforwards (1) ​ 243,191 ​ 268,930 ​ 285,045 Others ​ ​ (3,621) ​ ​ (8,898) ​ ​ (9,226) Total assets ​ Ps. 464,404 ​ Ps. 317,758 ​ Ps. 297,004 Net deferred ISR asset ​ Ps. 428,215 ​ Ps. 183,930 ​ Ps. 94,287 (1) As of December 31, 2021, 2020 and 2019, the Company recognized a deferred tax asset of Ps. 246,433 , Ps. 284,813 and Ps. 299,982 , respectively, corresponding to the tax losses generated by its subsidiaries. All subsidiaries of the Company expect to benefit from losses in future years based on projections of taxable income and various strategies with favorable tax consequences. ​ (2) The Company recognized the IMPAC paid during 2002 through 2007. In 2013, the Company recognized the deferred tax asset, which it expects to recover subject to certain conditions established in the Income Tax Law. The updated amount as of December 31, 2021, was Ps. 28,619 (note 20 f).
Schedule of changes in deferred tax	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 2019 Beginning balance of deferred tax liability, net ​ Ps. 183,930 ​ Ps. 94,287 ​ Ps. 132,792 Deferred ISR in profit or loss ​ 245,569 ​ 85,731 ​ (42,355) Income tax effects recognized in other comprehensive income ​ (1,284) ​ 3,912 ​ 3,850 Ending balance of deferred tax asset, net ​ Ps. 428,215 ​ Ps. 183,930 ​ Ps. 94,287
Reconciliation of statutory income tax rate and the effective income tax rate as a percentage of net income before income tax	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ ​ ​ ​ 2021 ​ 2020 ​ 2019 ​ ​ Amount ​ ​ Rate % ​ Amount ​ ​ Rate % ​ Amount ​ ​ Rate % Income before income taxes ​ Ps. 3,835,809 ​ ​ ​ ​ ​ Ps. 1,492,380 ​ ​ ​ ​ ​ Ps. 4,599,656 ​ ​ ​ ​ Current ISR ​ ​ 1,217,748 ​ ​ ​ ​ ​ ​ 480,232 ​ ​ ​ ​ ​ ​ 1,329,867 ​ ​ ​ ​ Deferred ISR ​ ​ (245,569) ​ ​ ​ ​ ​ ​ (85,731) ​ ​ ​ ​ ​ ​ 42,355 ​ ​ ​ ​ Income tax expense and effective rate Ps. 972,179 ​ ​ 25.34 % ​ Ps. 394,501 ​ ​ 26.43 % ​ Ps. 1,372,222 ​ ​ 29.83 % Add (deduct) effects of permanent differences, primarily, non-deductible expenses and inflationary effects for financial and tax purposes. ​ 178,564 ​ ​ 4.66 % ​ ​ 53,213 ​ ​ 3.57 % ​ ​ 7,675 ​ ​ 0.17 % Statutory rate Ps. 1,150,743 ​ ​ 30.00 % ​ Ps. 447,714 ​ ​ 30.00 % ​ Ps. 1,379,897 ​ ​ 30.00 %
Schedule of tax losses carried forward	​ ​ ​ ​ ​ ​ Tax loss Year of Origin ​ carryforwards 2002 ​ Ps. 156,580 2003 ​ 167,310 2004 ​ 213,789 2005 ​ 4,631 2006 ​ 17,817 2007 ​ 44,237 2008 ​ 30,697 2011 ​ 7,457 2012 ​ 29,778 2013 ​ ​ 10,827 2015 ​ ​ 895 2018 ​ 5,765 2019 ​ 22,810 2020 ​ ​ 26,849 2021 ​ 7,438 ​ ​ Ps. 746,880
Schedule of the balances of shareholders' equity tax accounts	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 ​ 2020 ​ 2019 Contributed capital account ​ Ps. 5,039,892 ​ Ps. 4,694,822 ​ Ps. 4,584,512 Net consolidated tax profit account ​ 3,028,125 ​ 3,144,619 ​ 2,878,878 Total ​ Ps. 8,068,017 ​ Ps. 7,839,441 ​ Ps. 7,463,390

Financial risk management (Tabl

Financial risk management (Tables)	12 Months Ended
	Dec. 31, 2021
Financial risk management
Schedule of principal categories of financial instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Financial assets Risk classification 2021 2020 2019 Cash and cash equivalents and other investments held to maturity Credit and interest rate ​ Ps. 5,987,164 ​ Ps. 2,948,804 ​ Ps. 3,429,873 Receivables, net Credit and exchange rate ​ 1,085,670 ​ 833,643 ​ 757,756 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Financial liabilities Risk classification 2021 2020 2019 Short-term and long-term debt Interest rate, exchange rate and liquidity ​ Ps. 7,696,622 ​ Ps. 4,513,503 ​ Ps. 4,549,575 Trade accounts payable (1) Liquidity ​ 213,207 ​ 204,048 ​ 196,791 Accrued interest Liquidity ​ 73,489 ​ 44,295 ​ 42,438 Short-term and long-term financial leasing ​ Liquidity ​ ​ 224,736 ​ ​ 194,763 ​ ​ 220,860 Accounts payable to related parties Liquidity ​ 269,249 ​ 167,704 ​ 187,515 (1) Include the payments of employee statutory profit-sharing amounts, which were Ps. 31,365 , Ps. 4,700 and Ps. 12,883 as of December 31, 2021, 2020 and 2019, respectively.
Schedule of long-term debt at fixed and variable interest rates	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 ​ 2020 ​ 2019 ​ Long-term debt ​ Ps. 5,000,000 ​ Ps. 4,513,503 ​ Ps. 4,549,575 ​ % Fixed rate debt ​ ​ 80 % ​ ​ 99 % ​ ​ 99 % % Variable rate debt (1) ​ ​ 20 % ​ ​ 1 % ​ ​ 1 % ​ (1) Long-term debt contracted during 2021 has a 28-day TIIE reference rate. Long-term debt contracted as of December 31, 2020, and 2019, had a three-month London Interbank Offered Rate or “LIBOR” reference rate; such debt was repaid during 2020.
Schedule of carrying values of monetary assets and liabilities denominated in foreign currencies	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Liabilities ​ Assets ​ ​ December 31, ​ December 31, Currency 2021 ​ 2020 ​ 2019 2021 ​ 2020 ​ 2019 U.S. dollars U.S.$ (4,784) U.S.$ (4,095) U.S.$ (10,059) U.S.$ 22,243 U.S.$ 81,189 U.S.$ 79,208
Schedule of transactions in U.S. dollars	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 ​ 2020 ​ 2019 Technical assistance U.S.$ 3,766 U.S.$ 3,766 U.S.$ 7,954 Insurance ​ 1,392 ​ 1,039 ​ 935 Purchase of machinery and maintenance ​ 5,071 ​ 7,065 ​ 7,685 Software ​ 251 ​ 2,152 ​ 443 Professional services, fees and subscriptions ​ 1,531 ​ 1,786 ​ 702 Other ​ 15,554 ​ 4,765 ​ 4,303 ​
Schedule of pertinent exchange rate information	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 ​ 2020 ​ 2019 U.S. dollar exchange rate ​ ​ ​ As reported by the Mexican Central Bank Ps. 20.4672 Ps. 19.9087 Ps. 18.8727
Schedule of remaining contractual maturities of financial liabilities with agreed repayment periods	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2029 and ​ ​ As of December 31, 2021 ​ 2022 ​ 2023-2025 ​ 2026-2028 ​ subsequently ​ Total Long-term debt ​ Ps. — ​ Ps. 1,500,000 ​ Ps. 3,500,000 ​ Ps. — ​ Ps. 5,000,000 Interest (1) ​ 368,995 ​ 863,034 ​ 472,801 ​ — ​ 1,704,830 Trade accounts payable ​ 213,207 ​ — ​ — ​ — ​ 213,207 Interest Payable ​ ​ 73,489 ​ ​ — ​ ​ — ​ ​ — ​ ​ 73,489 Lease Liabilities (3) ​ 29,332 ​ 195,404 ​ — ​ — ​ 224,736 Accounts payable with related parties ​ 269,249 ​ — ​ — ​ — ​ 269,249 Total Ps. 954,272 Ps. 2,558,438 Ps. 3,972,801 Ps. — Ps. 7,485,511 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2028 and ​ ​ As of December 31, 2020 2021 2022-2024 2025-2027 subsequently Total Long-term debt ​ Ps. 3,013,502 ​ Ps. 1,500,001 ​ Ps. — ​ Ps. — ​ Ps. 4,513,503 Interest (2) ​ 188,641 ​ 118,077 ​ — ​ — ​ 306,718 Trade accounts payable ​ 204,048 ​ — ​ — ​ — ​ 204,048 Interest Payable ​ ​ 44,295 ​ ​ — ​ ​ — ​ ​ — ​ ​ 44,295 Lease Liabilities ​ 26,553 ​ 168,210 ​ — ​ — ​ 194,763 Accounts payable with related parties ​ 167,704 ​ — ​ — ​ — ​ 167,704 Total Ps. 3,644,743 Ps. 1,786,288 Ps. — Ps. — Ps. 5,431,031 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2027 and ​ ​ As of December 31, 2019 2020 2021-2023 2024-2026 subsequently Total Long-term debt Ps. 36,851 ​ Ps. 4,512,724 ​ Ps. — ​ Ps. — ​ Ps. 4,549,575 Interest (2) ​ 308,630 ​ 306,760 ​ — ​ — ​ 615,390 Trade accounts payable ​ 256,228 ​ — ​ — ​ — ​ 256,228 Interest Payable ​ 42,438 ​ — ​ — ​ — ​ 42,438 Lease Liabilities ​ ​ 72,320 ​ ​ 148,540 ​ ​ ​ ​ ​ ​ ​ ​ 220,860 Accounts payable with related parties ​ 187,515 ​ — ​ — ​ — ​ 187,515 Total Ps. 903,982 Ps. 4,968,024 Ps. — Ps. — Ps. 5,872,006 (1) The projected interest is determined, in the case of obligations with a variable rate, based on TIIE. (2) The projected interest is determined, in the case of obligations with a variable rate, based on LIBOR and assuming an exchange rate of Ps. 19.9087 and Ps. 18.8727 (as of December 31, 2020, and 2019, respectively) per U.S. $1.00 . (3) The time value of money effect of other financial liabilities is immaterial, so they are presented at present value.
Schedule of fair value and carrying value of long term debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ December 31, 2020 ​ December 31, 2019 Book value Fair value Book value Fair value Book value Fair value Ps. 5,000,000 Ps. 4,811,410 Ps. 4,513,503 Ps. 4,524,746 Ps. 4,594,575 Ps. 4,517,336 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hierarchy of fair value as of December 31, 2021 ​ Level 1 Level 2 Level 3 Total Financial liabilities: ​ ​ ​ ​ Long-term debt (1) Ps. 4,811,410 Ps. — ​ Ps. — Ps. 4,811,410 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hierarchy of fair value as of December 31, 2020 ​ Level 1 Level 2 Level 3 Total Financial liabilities: ​ ​ ​ ​ Long-term debt (1) Ps. 4,512,510 Ps. 12,236 Ps. — Ps. 4,524,746 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hierarchy of fair value as of December 31, 2019 ​ Level 1 Level 2 Level 3 Total Financial liabilities: ​ ​ ​ ​ Long-term debt (1) Ps. 4,371,570 Ps. 145,766 Ps. — Ps. 4,517,336 (1) The fair values of the financial assets and financial liabilities included in the level 2 category above have been determined in accordance with generally accepted pricing models based on a discounted cash flow analysis, with the most significant inputs being the discount rate that reflects the credit risk of counterparties. The fair value of the financial liabilities included in Level 1, corresponds to stock certificates listed on the Mexican Stock Exchange

Shareholders' equity (Tables)

Shareholders' equity (Tables)	12 Months Ended
	Dec. 31, 2021
Shareholders' equity
Schedule of subscribed and paid-in capital stock	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Number of Shares Contributed Capital Fixed capital: ​ Series B Class I 340,345,556 Ps. 262,447 Series BB Class I 49,766,000 ​ 38,375 Treasury Series B Class I shares ​ (3,942,131) ​ ​ (3,040) ​ 386,169,425 Ps. 297,782 ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ Number of Shares Contributed Capital Fixed capital: ​ Series B Class I 340,345,556 Ps. 262,447 Series BB Class I 49,766,000 ​ 38,375 ​ 390,111,556 Ps. 300,822 ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2019 ​ Number of Shares Contributed Capital Fixed capital: ​ Series B Class I 344,004,973 Ps. 265,269 Series BB Class I 49,766,000 ​ 38,375 Treasury Series B Class I shares (2,470,158) ​ (1,905) ​ 391,300,815 Ps. 301,739

Accumulated other comprehensi_2

Accumulated other comprehensive loss (Tables)	12 Months Ended
	Dec. 31, 2021
Accumulated other comprehensive loss
Schedule of accumulated other comprehensive income	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Labor obligations ​ Amount Deferred taxes Total Balance as of January 1, 2019 Ps. 8,494 Ps. 4,684 Ps. 13,178 Movements of the year ​ ​ (12,834) ​ ​ 3,850 ​ (8,984) Balance as of December 31, 2019 ​ ​ (4,340) ​ ​ 8,534 ​ 4,194 Movements of the year ​ ​ (13,039) ​ ​ 3,912 ​ (9,127) Balance as of December 31, 2020 ​ ​ (17,379) Ps. 12,446 Ps. (4,933) Movements of the year ​ ​ 4,281 ​ ​ (1,284) ​ 2,997 Balance as of December 31, 2021 ​ Ps. (13,098) Ps. 11,162 Ps. (1,936)

Related party balances and tr_2

Related party balances and transactions (Tables)	12 Months Ended
	Dec. 31, 2021
Related party balances and transactions
Schedule of repayments for construction to related parties	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 ​ 2020 ​ 2019 ICA Constructora de Infraestructura, S.A. de C.V. (1) ​ Ps. — ​ Ps. 7,964 ​ Ps. 178,977 ICA Constructora, S.A. de C.V. (1) ​ 939 ​ 90,204 ​ — Actica Sistemas, S.A. de C.V. (1) ​ ​ 215,772 ​ ​ 110,312 ​ ​ — VCD Construcción y Desarrollo, S.A.P.I. de C. V. (1) ​ 6,787 ​ 5,729 ​ 3,012 ​ Ps. 223,498 Ps. 214,209 Ps. 181,989
Schedule of accounts payable with related parties	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Payable: 2021 ​ 2020 ​ 2019 Servicios de Tecnología Aeroportuaria, S.A. de C.V. “SETA” Ps. 78,939 ​ Ps. — ​ Ps. 80,504 Operadora Nacional Hispana, S.A. de C.V. ​ 2,949 ​ ​ 5,928 ​ ​ 2,527 VCD Construcción y Desarrollo, S.A.P.I. de C.V. ​ 3,508 ​ ​ 5,772 ​ ​ 5,335 ICA Ingeniería S. A. de C. V. ​ 367 ​ ​ 367 ​ ​ 1,177 Actica Sistemas, S. de R.L. de C.V. ​ 4,026 ​ ​ 3,971 ​ ​ 3,972 Autovía Golfo Centro S.A. de C.V. ​ ​ 30,757 ​ ​ 16,442 ​ ​ — GGA Capital, S.A.P.I. de C.V. ​ ​ 110,495 ​ ​ 117,845 ​ ​ 75,950 ICA Constructora de Infraestructura, S.A. de C.V. ​ ​ — ​ ​ — ​ ​ 16,652 ICA Constructora, S. A. de C. V. ​ ​ 27,419 ​ ​ 16,564 ​ ​ — Grupo ICA Constructora. S.A. de C.V. ​ ​ — ​ ​ 794 ​ ​ 794 Controladora de Operaciones de Infraestructura, S.A. de C.V. ​ ​ 10,298 ​ ​ — ​ ​ — Grupo Hotelero Santa Fe, S. A. de C. V. ​ 491 ​ ​ 21 ​ ​ 604 ​ Ps. 269,249 Ps. 167,704 Ps. 187,515
Schedule of principal transactions with related parties performed in the normal course of business	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Capital Expenditures: ​ ​ ​ Industrial warehouse Ps. 7,548 Ps. 100,194 Ps. 43,599 Expenses: ​ ​ ​ ​ ​ ​ Payments from technical assistance received ​ 133,458 ​ 81,164 ​ 150,108 Administrative services (1) ​ 23,420 ​ 22,453 ​ 43,196 Revenues: ​ ​ ​ ​ ​ ​ ​ ​ ​ Revenues from Leases ​ 2,401 ​ 23,828 ​ 72 Administrative services ​ ​ — ​ ​ 190 ​ ​ — Interests ​ ​ 14,922 ​ ​ 28,633 ​ ​ — Major maintenance of Concesioned Assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ Maintenance ​ ​ 1,572 ​ ​ 813 ​ ​ 310 Concessioned Assets ​ ​ ​ ​ ​ ​ Improvements and Major maintenance ​ 959,489 ​ 564,563 ​ 553,405

Operating segment data (Tables)

Operating segment data (Tables)	12 Months Ended
	Dec. 31, 2021
Operating segment data
Schedule of operating segment data	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ Depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments ​ ​ Aeronautical ​ Non-aeronautical ​ services ​ and ​ Operating ​ Assets per ​ Liabilities per ​ Capital ​ in airport December 31, 2021 revenues revenues revenues amortization income segment segment investments concessions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Metropolitan ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Monterrey Ps. 2,371,178 Ps. 551,744 Ps. 908,960 Ps. 142,152 Ps. 505,076 Ps. 9,851,832 Ps. 2,328,736 Ps. 1,013,223 Ps. 4,656,916 Tourist ​ ​ ​ ​ ​ ​ ​ ​ ​ Acapulco ​ 196,631 ​ 33,250 ​ 44,088 ​ 45,693 ​ 41,484 ​ 1,610,833 ​ 475,820 ​ 52,188 ​ 1,259,100 Mazatlán ​ 317,004 ​ 46,368 ​ 45,625 ​ 19,254 ​ 57,049 ​ 1,472,456 ​ 182,768 ​ 54,387 ​ 575,299 Zihuatanejo ​ 137,018 ​ 22,127 ​ 129,957 ​ 20,058 ​ 26,664 ​ 773,651 ​ 213,664 ​ 130,553 ​ 665,716 Regional ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Chihuahua ​ 419,027 ​ ​ 48,531 ​ ​ 63,456 ​ ​ 26,384 ​ ​ 79,271 ​ ​ 1,156,808 ​ ​ 311,608 ​ ​ 64,277 ​ ​ 747,296 Culiacán ​ 573,506 ​ ​ 57,560 ​ ​ 91,262 ​ ​ 22,442 ​ ​ 109,180 ​ ​ 1,291,889 ​ ​ 218,694 ​ ​ 93,664 ​ ​ 698,863 Durango ​ 155,408 ​ ​ 14,536 ​ ​ 35,600 ​ ​ 10,082 ​ ​ 31,170 ​ ​ 433,110 ​ ​ 178,875 ​ ​ 37,840 ​ ​ 280,275 San Luis Potosi ​ 192,712 ​ ​ 38,345 ​ ​ 67,399 ​ ​ 24,150 ​ ​ 35,288 ​ ​ 975,174 ​ ​ 592,318 ​ ​ 69,963 ​ ​ 722,596 Tampico ​ 133,178 ​ ​ 20,054 ​ ​ 130,162 ​ ​ 12,083 ​ ​ 21,775 ​ ​ 607,634 ​ ​ 263,087 ​ ​ 133,222 ​ ​ 504,349 Torreon ​ 175,268 ​ ​ 24,450 ​ ​ 28,802 ​ ​ 10,811 ​ ​ 32,917 ​ ​ 455,251 ​ ​ 150,071 ​ ​ 130,982 ​ ​ 307,785 Zacatecas ​ 132,427 ​ ​ 14,996 ​ ​ 18,318 ​ ​ 8,419 ​ ​ 21,138 ​ ​ 304,253 ​ ​ 119,919 ​ ​ 38,291 ​ ​ 223,770 Border ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ciudad Juarez ​ 403,208 ​ ​ 36,148 ​ ​ 165,532 ​ ​ 15,201 ​ ​ 74,111 ​ ​ 908,182 ​ ​ 322,338 ​ ​ 200,447 ​ ​ 528,488 Reynosa ​ 119,950 ​ ​ 12,133 ​ ​ 74,664 ​ ​ 20,472 ​ ​ 24,219 ​ ​ 889,245 ​ ​ 490,399 ​ ​ 86,752 ​ ​ 652,159 Hotel ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NH T2 Hotel ​ — ​ ​ 171,005 ​ ​ — ​ ​ 42,054 ​ ​ 35,708 ​ ​ 517,121 ​ ​ 205,908 ​ ​ 105 ​ ​ — Hilton Garden Inn ​ — ​ ​ 52,483 ​ ​ — ​ ​ 9,634 ​ ​ 5,789 ​ ​ 309,245 ​ ​ 32,992 ​ ​ — ​ ​ — Industrial Park: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ VYNMSA ​ — ​ ​ 68,294 ​ ​ — ​ ​ 28,186 ​ ​ 31,222 ​ ​ 486,130 ​ ​ 262,011 ​ ​ 16,127 ​ ​ — Other ​ — ​ ​ 4,118,094 ​ ​ — ​ ​ 30,155 ​ ​ 4,293,516 ​ ​ 23,092,832 ​ ​ 10,190,295 ​ ​ 10,080 ​ ​ — Total ​ 5,326,515 ​ 5,330,118 ​ 1,803,826 ​ 487,230 ​ 5,425,577 ​ 45,135,646 ​ 16,539,503 ​ 2,132,101 ​ 11,822,612 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Eliminations ​ (48,787) ​ ​ (3,676,739) ​ ​ (14,922) ​ ​ — ​ ​ (1,315,188) ​ ​ (22,246,505) ​ ​ (4,888,594) ​ ​ (14,923) ​ ​ (141,928) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated Ps. 5,277,728 Ps. 1,653,379 Ps. 1,788,903 Ps. 487,230 Ps. 4,110,389 Ps. 22,889,141 Ps. 11,650,909 Ps. 2,117,178 Ps. 11,680,684 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction Depreciation ​ ​ ​ ​ ​ ​ ​ ​ Investments ​ ​ Aeronautical ​ Non-aeronautical ​ services ​ and ​ Operating ​ Assets per ​ Liabilities per ​ Capital ​ in airport December 31, 2020 ​ revenues ​ revenues ​ revenues ​ amortization ​ income ​ segment ​ segment ​ investments ​ concessions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Metropolitan ​ ​ ​ ​ ​ ​ ​ ​ ​ Monterrey Ps. 1,278,255 Ps. 479,322 Ps. 802,470 Ps. 122,507 Ps. 445,952 Ps. 6,479,365 Ps. 1,367,347 Ps. 823,103 Ps. 3,870,329 Tourist ​ ​ ​ ​ ​ ​ ​ ​ ​ Acapulco ​ 117,218 ​ 27,159 ​ 29,409 ​ 44,780 ​ 21,587 ​ 1,414,504 ​ 449,606 ​ 29,561 ​ 1,257,321 Mazatlán ​ 211,184 ​ 37,431 ​ 24,704 ​ 18,699 ​ 63,103 ​ 1,358,969 ​ 162,731 ​ 24,747 ​ 548,185 Zihuatanejo ​ 98,645 ​ 18,360 ​ 45,984 ​ 19,091 ​ 12,961 ​ 623,522 ​ 130,925 ​ 45,984 ​ 553,611 Regional ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Chihuahua ​ 215,728 ​ ​ 46,049 ​ ​ 30,679 ​ ​ 25,274 ​ ​ 50,038 ​ ​ 942,529 ​ ​ 172,428 ​ ​ 32,225 ​ ​ 707,619 Culiacán ​ 359,562 ​ ​ 51,732 ​ ​ 68,142 ​ ​ 20,887 ​ ​ 92,341 ​ ​ 1,176,640 ​ ​ 208,282 ​ ​ 68,142 ​ ​ 628,208 Durango ​ 79,515 ​ ​ 11,083 ​ ​ 50,203 ​ ​ 8,259 ​ ​ 10,220 ​ ​ 361,233 ​ ​ 130,170 ​ ​ 50,534 ​ ​ 253,402 San Luis Potosi ​ 108,045 ​ ​ 28,508 ​ ​ 58,189 ​ ​ 21,569 ​ ​ 34,648 ​ ​ 764,159 ​ ​ 507,738 ​ ​ 58,189 ​ ​ 677,976 Tampico ​ 74,330 ​ ​ 17,414 ​ ​ 67,530 ​ ​ 9,920 ​ ​ 10,157 ​ ​ 459,542 ​ ​ 173,952 ​ ​ 67,530 ​ ​ 385,514 Torreon ​ 94,892 ​ ​ 17,425 ​ ​ 12,233 ​ ​ 10,605 ​ ​ 23,661 ​ ​ 427,761 ​ ​ 145,686 ​ ​ 12,233 ​ ​ 288,688 Zacatecas ​ 71,292 ​ ​ 10,512 ​ ​ 7,480 ​ ​ 8,024 ​ ​ 20,756 ​ ​ 278,600 ​ ​ 104,243 ​ ​ 7,480 ​ ​ 212,775 Border ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ciudad Juarez ​ 199,685 ​ ​ 37,736 ​ ​ 27,949 ​ ​ 12,717 ​ ​ 60,241 ​ ​ 685,696 ​ ​ 251,677 ​ ​ 32,311 ​ ​ 376,574 Reynosa ​ 58,010 ​ ​ 11,500 ​ ​ 55,366 ​ ​ 9,553 ​ ​ 9,171 ​ ​ 724,866 ​ ​ 445,447 ​ ​ 55,366 ​ ​ 596,461 Hotel ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NH T2 Hotel ​ — ​ ​ 110,299 ​ ​ — ​ ​ 40,301 ​ ​ (8,609) ​ ​ 498,674 ​ ​ 201,062 ​ ​ 187 ​ ​ — Hilton Garden Inn ​ — ​ ​ 32,614 ​ ​ — ​ ​ 11,430 ​ ​ (6,918) ​ ​ 297,470 ​ ​ 31,397 ​ ​ 3,628 ​ ​ — Industrial Park: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ VYNMSA ​ ​ — ​ ​ 56,454 ​ ​ — ​ ​ 23,621 ​ ​ 24,082 ​ ​ 494,223 ​ ​ 277,183 ​ ​ 107,952 ​ ​ — Other ​ — ​ ​ 2,671,873 ​ ​ — ​ ​ 36,688 ​ ​ 1,621,773 ​ ​ 18,275,746 ​ ​ 6,327,815 ​ ​ 10,945 ​ ​ — Total ​ 2,966,361 ​ 3,665,471 ​ 1,280,338 ​ 443,925 ​ 2,485,164 ​ 35,263,499 ​ 11,087,689 ​ 1,430,117 ​ 10,356,663 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Eliminations ​ (23,803) ​ ​ (2,494,432) ​ ​ (26,469) ​ ​ (8,581) ​ ​ (763,696) ​ ​ (17,071,919) ​ ​ (3,722,356) ​ ​ (28,634) ​ ​ (127,007) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated Ps. 2,942,558 Ps. 1,171,039 Ps. 1,253,869 Ps. 435,344 Ps. 1,721,468 Ps. 18,191,580 Ps. 7,365,333 Ps. 1,401,483 Ps. 10,229,656 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction Depreciation ​ ​ ​ ​ ​ ​ ​ ​ Investments ​ ​ Aeronautical ​ Non-aeronautical ​ services ​ and ​ Operating ​ Assets per ​ Liabilities per ​ Capital ​ in airport December 31, 2019 ​ revenues ​ revenues ​ revenues ​ amortization ​ income ​ segment ​ segment ​ investments ​ concessions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Metropolitan ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Monterrey Ps. 2,641,052 Ps. 726,685 Ps. 323,035 Ps. 111,020 Ps. 473,615 Ps. 5,715,147 Ps. 941,349 Ps. 331,393 Ps. 3,168,968 Tourist ​ ​ ​ ​ ​ ​ ​ ​ ​ Acapulco ​ 227,954 ​ 40,241 ​ 63,102 ​ 43,286 ​ 53,812 ​ 1,419,091 ​ 452,731 ​ 63,333 ​ 1,269,386 Mazatlán ​ 321,313 ​ 52,857 ​ 34,573 ​ 17,514 ​ 52,626 ​ 1,261,473 ​ 153,667 ​ 34,573 ​ 541,430 Zihuatanejo ​ 191,512 ​ 25,596 ​ 22,876 ​ 18,660 ​ 43,614 ​ 605,929 ​ 122,048 ​ 22,876 ​ 524,549 Regional ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Chihuahua ​ 411,393 ​ ​ 67,021 ​ ​ 124,701 ​ ​ 17,974 ​ ​ 67,379 ​ ​ 888,950 ​ ​ 157,533 ​ ​ 135,394 ​ ​ 699,711 Culiacán ​ 617,979 ​ ​ 66,286 ​ ​ 68,960 ​ ​ 18,658 ​ ​ 96,278 ​ ​ 1,021,410 ​ ​ 140,294 ​ ​ 69,834 ​ ​ 579,084 Durango ​ 150,130 ​ ​ 13,433 ​ ​ 36,677 ​ ​ 7,537 ​ ​ 23,014 ​ ​ 329,251 ​ ​ 104,720 ​ ​ 36,677 ​ ​ 210,111 San Luis Potosi ​ 174,340 ​ ​ 35,631 ​ ​ 110,743 ​ ​ 12,857 ​ ​ 27,938 ​ ​ 736,196 ​ ​ 470,919 ​ ​ 110,743 ​ ​ 639,981 Tampico ​ 197,160 ​ ​ 28,057 ​ ​ 61,823 ​ ​ 9,218 ​ ​ 31,808 ​ ​ 424,573 ​ ​ 143,603 ​ ​ 61,823 ​ ​ 326,939 Torreon ​ 201,446 ​ ​ 23,683 ​ ​ 18,343 ​ ​ 9,883 ​ ​ 31,658 ​ ​ 394,575 ​ ​ 129,541 ​ ​ 18,639 ​ ​ 285,823 Zacatecas ​ 141,500 ​ ​ 13,945 ​ ​ 6,842 ​ ​ 7,813 ​ ​ 31,135 ​ ​ 276,150 ​ ​ 113,357 ​ ​ 6,842 ​ ​ 212,224 Border ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ciudad Juarez ​ 380,271 ​ ​ 55,990 ​ ​ 17,650 ​ ​ 11,799 ​ ​ 61,374 ​ ​ 602,764 ​ ​ 211,678 ​ ​ 31,452 ​ ​ 362,169 Reynosa ​ 113,515 ​ ​ 18,240 ​ ​ 112,031 ​ ​ 8,189 ​ ​ 26,375 ​ ​ 676,207 ​ ​ 400,642 ​ ​ 113,242 ​ ​ 549,139 Hotel ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NH T2 Hotel ​ — ​ ​ 255,393 ​ ​ — ​ ​ 39,546 ​ ​ 77,325 ​ ​ 518,590 ​ ​ 201,012 ​ ​ 9,190 ​ ​ — Hilton Garden Inn ​ ​ — ​ ​ 103,474 ​ ​ — ​ ​ 11,382 ​ ​ 32,345 ​ ​ 301,362 ​ ​ 34,001 ​ ​ 82 ​ ​ — Industrial Park: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ VYNMSA ​ ​ — ​ ​ 41,981 ​ ​ — ​ ​ 19,548 ​ ​ 15,622 ​ ​ 390,478 ​ ​ 185,094 ​ ​ 46,160 ​ ​ — Other ​ — ​ ​ 5,651,607 ​ ​ — ​ ​ 50,368 ​ ​ 4,891,268 ​ ​ 17,432,325 ​ ​ 6,554,142 ​ ​ 3,194 ​ ​ — Total ​ 5,769,565 ​ 7,220,120 ​ 1,001,356 ​ 415,252 ​ 6,037,186 ​ 32,994,471 ​ 10,516,331 ​ 1,095,447 ​ 9,369,514 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Eliminations ​ (16,903) ​ ​ (5,400,515) ​ ​ (46,522) ​ ​ — ​ ​ (1,181,880) ​ ​ (15,717,510) ​ ​ (3,126,865) ​ ​ (46,522) ​ ​ (102,403) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated Ps. 5,752,662 Ps. 1,819,605 Ps. 954,834 Ps. 415,252 Ps. 4,855,306 Ps. 17,276,961 Ps. 7,389,466 Ps. 1,048,925 Ps. 9,267,111

Revenues (Tables)

Revenues (Tables)	12 Months Ended
	Dec. 31, 2021
Revenues
Schedule of composition of revenues	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Aeronautical services: ​ ​ ​ ​ Domestic TUA ​ Ps. 3,422,714 Ps. 1,857,551 Ps. 3,776,401 International TUA ​ ​ 1,169,292 ​ 542,933 ​ 1,207,989 Landing charges ​ ​ 206,114 ​ 147,387 ​ 229,919 Platform for embarking and disembarking ​ ​ 134,436 ​ 90,257 ​ 150,055 Aircraft parking charges on extended stay or overnight ​ ​ 36,539 ​ 31,905 ​ 35,910 Domestic and international passenger and carry-on baggage check ​ ​ 52,998 ​ 29,688 ​ 62,970 Aerocars and jetways ​ ​ 22,395 ​ 19,920 ​ 48,074 Other airport services, leases and regulated access rights ​ ​ 233,240 ​ 222,917 ​ 241,344 Total revenues from aeronautical services ​ Ps. 5,277,728 Ps. 2,942,558 Ps. 5,752,662 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Non-aeronautical services: ​ ​ ​ Commercial activities ​ ​ ​ Car parking charges Ps. 217,728 Ps. 126,818 Ps. 279,463 Advertising (1)(2) ​ 70,338 ​ ​ 59,695 ​ ​ 76,200 Retail operations (1)(2) ​ 86,128 ​ ​ 64,486 ​ ​ 124,554 Food and beverage (1)(2) ​ 120,148 ​ ​ 87,499 ​ ​ 144,374 Car rental operators (1)(2) ​ 142,651 ​ ​ 111,037 ​ ​ 149,454 Time share developers (1)(2) ​ 13,557 ​ ​ 12,683 ​ ​ 16,663 Financial services (1)(2) ​ 8,355 ​ ​ 7,853 ​ ​ 10,367 Communication and services (1)(2) ​ 18,137 ​ ​ 17,800 ​ ​ 16,006 Services to passenger ​ 3,561 ​ ​ 3,281 ​ ​ 4,127 VIP lounges ​ 49,381 ​ ​ 36,538 ​ ​ 51,176 Other services ​ 49,593 ​ ​ 44,300 ​ ​ 43,542 Total revenue from commercial activities ​ 779,577 ​ ​ 571,990 ​ ​ 915,926 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Diversification activities: ​ ​ ​ ​ ​ Hotel services ​ 221,728 ​ ​ 141,890 ​ ​ 357,032 OMA Carga ​ 257,210 ​ ​ 183,382 ​ ​ 194,936 Real estate services ​ 19,721 ​ ​ 16,499 ​ ​ 18,181 Industrial services ​ 63,737 ​ ​ 51,272 ​ ​ 39,451 Other services ​ 6,889 ​ ​ 7,547 ​ ​ 4,966 Total diversification activities ​ 569,285 ​ ​ 400,590 ​ ​ 614,566 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Complementary activities ​ ​ ​ ​ ​ Leasing of space (1)(2) ​ 122,639 ​ ​ 85,729 ​ ​ 83,477 Access rights ​ 21,316 ​ ​ 15,819 ​ ​ 19,709 Documented baggage inspection ​ 150,238 ​ ​ 86,491 ​ ​ 175,006 Other services (CUSS and CUTE) ​ 10,324 ​ ​ 10,420 ​ ​ 10,921 Total of complimentary activities ​ 304,517 ​ ​ 198,459 ​ ​ 289,113 Total revenue from non-aeronautical services Ps. 1,653,379 Ps. 1,171,039 Ps. 1,819,605 (1) These revenues are considered as commercial concessions. ​ (2) Revenues from commercial concessions and complementary activities are generated principally based on the terms of Company’s operating lease agreements. Lease agreements are based on either a monthly rent (which generally increases each year based on the NCPI) and/or the greater of a monthly minimum guaranteed rent or a percentage of the lessee’s monthly revenues. Monthly rent and minimum guaranteed rent are included under the caption “Commercial concessions” above.

Cost of services (Tables)

Cost of services (Tables)	12 Months Ended
	Dec. 31, 2021
Cost of services
Schedule of cost of services	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 2019 Wages and salaries Ps. 229,358 Ps. 228,993 Ps. 242,473 Maintenance ​ 142,069 ​ 124,563 ​ 177,191 Security and insurance ​ 128,299 ​ 134,774 ​ 161,351 Utilities (electric, cleaning and water) ​ 144,727 ​ 122,961 ​ 177,250 Building lease ​ 2,015 ​ 2,543 ​ 15,683 Allowance for doubtful accounts ​ 646 ​ 17,738 ​ (241) Cost of hotel service ​ 44,282 ​ 30,650 ​ 85,706 Equipment lease, fees and others ​ 90,711 ​ 103,736 ​ 94,794 ​ Ps. 782,107 Ps. 765,958 Ps. 954,207

Nature of business operations (

Nature of business operations (Details)	Dec. 31, 2021item
Nature of business operations
Number of airports under a concession granted	13

Significant events (Details)

Significant events (Details) $ / shares in Units, $ in Thousands	Jan. 19, 2022MXN ($)$ / shares	Dec. 14, 2021MXN ($)$ / shares	Jul. 07, 2021shares	Apr. 21, 2021$ / shares	Apr. 16, 2021MXN ($)tranche	Apr. 29, 2019MXN ($)$ / shares	Jun. 11, 2021shares
Significant events
Dividends Approved	$ 4,370,000,000	$ 2,000,000,000				$ 1,600,000
Dividends per share | $ / shares	$ 11.201923995	$ 5.126738671		$ 5.126738671		$ 4.0633
Green notes
Significant events
Principal amount					$ 3,500,000
Number of tranches | tranche					2
Term of loan					7 years
Repayment of debt note					$ 3,000,000
Debt Maturing on April 10, 2026
Significant events
Principal amount					$ 1,000,000
Term of loan					5 years
Interest rate basis					TIIE 28
Spread on interest rate basis					0.75%
Debt Maturing on April 7, 2028
Significant events
Principal amount					$ 2,500,000
Term of loan					7 years
Interest rate (as a percent)					7.83%
Aerodrome
Significant events
Shares acquired | shares			60,155,201
Percentage of shareholding exchanged			15.40%
Ownership interest held			30.10%
Series B Class I | SETA
Significant events
Treasury shares held (in shares) | shares							49,766,000

Basis of presentation and con_2

Basis of presentation and consolidation (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021MXN ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020MXN ($)$ / shares	Dec. 31, 2019MXN ($)
Convenience translation
Percentage of decrease in passengers transported			(52.30%)
Percentage of passengers transported	63.00%	63.00%
Percentage of increase (decrease) in revenue	62.00%	62.00%
Percentage of increase (decrease) in operating income	139.00%	139.00%
Positive net income	$ 2,863,630	$ 139,913	$ 1,097,879	$ 3,227,434
Exchange rate			20.4672

Significant accounting polici_4

Significant accounting policies (Details)	12 Months Ended
	Dec. 31, 2021
Improvement in leased assets
Property, leasehold improvements and equipment, net
Useful Life (years)	20 years
Machinery and equipment
Property, leasehold improvements and equipment, net
Useful Life (years)	10 years
Furniture and office equipment
Property, leasehold improvements and equipment, net
Useful Life (years)	10 years
Transportation equipment
Property, leasehold improvements and equipment, net
Useful Life (years)	4 years
Computer equipment
Property, leasehold improvements and equipment, net
Useful Life (years)	3 years 3 months 18 days

Significant accounting polici_5

Significant accounting policies - Investment in airport concessions (Details)	12 Months Ended
	Dec. 31, 2021item
Investment in airport concessions.
Number of airports under a concession granted	13
Concession period granted by the Mexican Government through the Ministry of Communications and Transportation, and to use their facilities (in years)	50 years
Provisions
Period for estimated major maintenance costs review and updation	5 years
Revenue recognition
Time lag with respect to the commercial revenues for those tenants whose stated percentage of monthly income is greater than the minimum monthly fee (in months)	1 month

Critical accounting judgments_2

Critical accounting judgments and key sources of estimation uncertainty (Details) - Terminal T2 NH Hotel	12 Months Ended
	Dec. 31, 2021
Critical accounting judgments and key sources of estimation uncertainty
Percentage of occupancy rate	79.00%
Expected average tax recovery percentage	83.00%
Percentage of carrying value of cash generating unit	13.00%
Percentage of average rate reduction	13.10%
Bottom of range
Critical accounting judgments and key sources of estimation uncertainty
After-tax discount rate	10.20%
Percentage of occupancy rate	10.73%
Top of range
Critical accounting judgments and key sources of estimation uncertainty
After-tax discount rate	11.20%

Cash and cash equivalents (Deta

Cash and cash equivalents (Details) $ in Thousands, $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020USD ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2018MXN ($)
Cash and cash equivalents
Cash		$ 5,986,217		$ 2,360,422	$ 2,916,936
Total cash and cash equivalents	$ 292,525	5,987,164	$ 144,563	2,958,804	3,429,873	$ 2,958,902
Bank notes
Cash and cash equivalents
Cash equivalents				$ 598,382	512,027
Money market investment funds
Cash and cash equivalents
Cash equivalents		$ 947			$ 910

Accounts receivable (Details)

Accounts receivable (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021MXN ($)	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2018MXN ($)
Accounts receivable
Receivables			$ 1,106,002	$ 854,402	$ 766,748
Allowance for doubtful accounts (note 7 b.)			(20,332)	(20,759)	(8,992)	$ (31,986)
Net receivables		$ 53,044	1,085,670	833,643	757,756
Accounts receivable for passenger charges			$ 952,522	$ 658,269	$ 625,246
Interest income from accounts receivable	$ 0

Accounts receivable - Percentag

Accounts receivable - Percentage of revenues by client (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Accounts Receivable
Allowance for doubtful accounts	$ 20,332	$ 20,759	$ 8,992	$ 31,986
Aeroenlaces Nacionales, S. A. de C. V.
Accounts Receivable
Percentage of entity's accounts receivable	35.78%	33.00%	21.16%
Percentage of entity's revenue	28.45%	21.07%	17.79%
Concesionaria Vuela Compaa de Aviacion, S.A.P.I. de C.V.
Accounts Receivable
Percentage of entity's accounts receivable	24.01%	28.10%	27.40%
Percentage of entity's revenue	19.32%	17.36%	16.11%
ABC Aerolneas, S. A. de C. V.
Accounts Receivable
Percentage of entity's revenue		4.24%	10.38%
Aerolitoral, S. A. de C. V.
Accounts Receivable
Percentage of entity's accounts receivable	8.82%	8.98%	20.88%
Percentage of entity's revenue	8.14%	10.49%	13.26%
Aerovas de Mxico, S. A. de C.V.
Accounts Receivable
Percentage of entity's accounts receivable	10.44%	4.74%	6.70%
Percentage of entity's revenue	6.78%	4.07%	4.07%

Accounts receivable - Change in

Accounts receivable - Change in allowances (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounts receivable
Beginning balance	$ 20,759	$ 8,992	$ 31,986
Decrease	646	18,342	(241)
Cancelation		(5,542)
Write-off	(1,073)	(1,033)	(22,753)
Ending balance	$ 20,332	$ 20,759	$ 8,992

Accounts receivable - Aging of

Accounts receivable - Aging of accounts receivables (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Account receivable
Beginning balance	$ 20,759	$ 8,992	$ 31,986
(Decrease) increase in the provision	646	18,342	(241)
Cancelation		(5,542)
Write-off	(1,073)	(1,033)	(22,753)
Ending balance	20,332	20,759	$ 8,992
Financial assets past due but not impaired
Account receivable
Gross book value	1,085,670
Collateral	1,267,687
Beginning balance	20,759
(Decrease) increase in the provision	646
Write-off	(1,073)
Ending balance	20,332	20,759
Financial assets past due but not impaired | Airports
Account receivable
Gross book value	1,039,503
Collateral	1,242,255
Beginning balance	17,428
(Decrease) increase in the provision	537
Write-off	(1,073)
Ending balance	$ 16,892	17,428
Financial assets past due but not impaired | Airports | Bottom of range
Account receivable
Probability of default in range	0.00%
Loss due to default range	0.00%
Financial assets past due but not impaired | Airports | Top of range
Account receivable
Probability of default in range	100.00%
Loss due to default range	100.00%
Financial assets past due but not impaired | Other market
Account receivable
Gross book value	$ 46,167
Collateral	25,432
Beginning balance	3,331
(Decrease) increase in the provision	109
Ending balance	$ 3,440	$ 3,331
Financial assets past due but not impaired | Other market | Bottom of range
Account receivable
Probability of default in range	0.00%
Loss due to default range	0.00%
Financial assets past due but not impaired | Other market | Top of range
Account receivable
Probability of default in range	100.00%
Loss due to default range	100.00%

Other accounts receivable and_3

Other accounts receivable and prepaid expenses (Details) $ in Thousands, $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Other accounts receivable and prepaid expenses.
Prepaid expenses		$ 33,180	$ 59,033	$ 33,310
Guarantee deposits		6,952	6,167	5,897
Others		2,201	1,375	3,535
Total	$ 2,068	$ 42,333	$ 66,575	$ 42,742

Property, leasehold improveme_3

Property, leasehold improvements and equipment (Details) $ in Thousands, $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Property, leasehold improvements and equipment, net
Property, plant and equipment	$ 133,105	$ 2,724,296	$ 2,700,469	$ 2,647,101
Land
Property, leasehold improvements and equipment, net
Property, plant and equipment		1,709,508	1,709,508	1,709,508
Leasehold improvements
Property, leasehold improvements and equipment, net
Property, plant and equipment		857,274	854,829	786,085
Machinery and equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment		53,600	72,867	83,611
Furniture and office equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment		22,786	27,940	35,105
Transportation equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment		51	287	1,555
Computer equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment		5,857	2,838	2,212
Construction in progress for leasehold improvements
Property, leasehold improvements and equipment, net
Property, plant and equipment		$ 75,220	$ 32,200	$ 29,025

Property, leasehold improveme_4

Property, leasehold improvements and equipment - Roll-forward - Cost (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		$ 2,700,469	$ 2,647,101
Property, plant and equipment at end of period	$ 133,105	2,724,296	2,700,469	$ 2,647,101
Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		3,395,474	3,252,389	3,205,247
Acquisitions		121,731	147,614	136,058
Disposals		(2,393)		(525)
Transfers		(93)		(80,966)
Other		(8,570)	(4,529)	(7,425)
Property, plant and equipment at end of period		3,506,149	3,395,474	3,252,389
Accumulated depreciation
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		(695,005)	(605,288)	(534,985)
Depreciation		(97,481)	(92,320)	(92,439)
Disposals		9,502		525
Other		1,131	2,603	21,611
Property, plant and equipment at end of period		(781,853)	(695,005)	(605,288)
Land
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		1,709,508	1,709,508
Property, plant and equipment at end of period		1,709,508	1,709,508	1,709,508
Land | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		1,709,508	1,709,508	1,709,508
Property, plant and equipment at end of period		1,709,508	1,709,508	1,709,508
Leasehold improvements
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		854,829	786,085
Property, plant and equipment at end of period		857,274	854,829	786,085
Leasehold improvements | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		1,188,966	1,058,546	999,798
Acquisitions		463		49,345
Transfers		70,373	130,420	9,403
Property, plant and equipment at end of period		1,259,802	1,188,966	1,058,546
Leasehold improvements | Accumulated depreciation
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		(334,137)	(272,461)	(216,577)
Depreciation		(68,391)	(61,676)	(55,884)
Property, plant and equipment at end of period		(402,528)	(334,137)	(272,461)
Machinery and equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		72,867	83,611
Property, plant and equipment at end of period		53,600	72,867	83,611
Machinery and equipment | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		214,725	206,345	202,959
Acquisitions		208	8,380	3,386
Transfers		53
Other		(7,237)
Property, plant and equipment at end of period		207,749	214,725	206,345
Machinery and equipment | Accumulated depreciation
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		(141,858)	(122,734)	(103,765)
Depreciation		(19,347)	(19,124)	(18,969)
Disposals		7,056
Property, plant and equipment at end of period		(154,149)	(141,858)	(122,734)
Furniture and office equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		27,940	35,105
Property, plant and equipment at end of period		22,786	27,940	35,105
Furniture and office equipment | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		159,969	159,735	158,112
Acquisitions		1,908	440	2,168
Disposals				(525)
Transfers		590
Other			(206)	(20)
Property, plant and equipment at end of period		162,467	159,969	159,735
Furniture and office equipment | Accumulated depreciation
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		(132,029)	(124,630)	(115,438)
Depreciation		(7,652)	(7,720)	(9,729)
Disposals				525
Other			321	12
Property, plant and equipment at end of period		(139,681)	(132,029)	(124,630)
Transportation equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		287	1,555
Property, plant and equipment at end of period		51	287	1,555
Transportation equipment | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		21,655	21,655	61,730
Disposals		(2,393)
Transfers				(34,283)
Other		(1,003)		(5,792)
Property, plant and equipment at end of period		18,259	21,655	21,655
Transportation equipment | Accumulated depreciation
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		(21,368)	(20,100)	(36,404)
Depreciation		(64)	(1,268)	(4,806)
Disposals		2,446
Other		778		21,110
Property, plant and equipment at end of period		(18,208)	(21,368)	(20,100)
Computer equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		2,838	2,212
Property, plant and equipment at end of period		5,857	2,838	2,212
Computer equipment | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		68,451	67,575	67,731
Acquisitions		5,023	3,973	869
Transfers				(430)
Other		(330)	(3,097)	(595)
Property, plant and equipment at end of period		73,144	68,451	67,575
Computer equipment | Accumulated depreciation
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		(65,613)	(65,363)	(62,801)
Depreciation		(2,027)	(2,532)	(3,051)
Other		353	2,282	489
Property, plant and equipment at end of period		(67,287)	(65,613)	(65,363)
Construction in progress for leasehold improvements
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		32,200	29,025
Property, plant and equipment at end of period		75,220	32,200	29,025
Construction in progress for leasehold improvements | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		32,200	29,025	5,409
Acquisitions		114,129	134,821	80,290
Transfers		(71,109)	(130,420)	(55,656)
Other			(1,226)	(1,018)
Property, plant and equipment at end of period		$ 75,220	$ 32,200	$ 29,025

Investments in airport concessi

Investments in airport concessions (Details)	12 Months Ended
	Dec. 31, 2021item
Disclosure of detailed information about intangible assets [line items]
Number of airports under a concession granted	13
Airport concessions
Disclosure of detailed information about intangible assets [line items]
Number of airports under a concession granted	13
Term of concession arrangement	50 years
Maximum extension term of concession arrangement	50 years
Term of master development program	5 years
Concessionaire tax rate	5.00%

Investments in airport conces_2

Investments in airport concessions - Carrying value and changes (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		$ 10,229,656	$ 9,267,111
Investment in concessions at end of period	$ 570,703	11,680,684	10,229,656	$ 9,267,111
Cost
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		13,171,787	11,917,919	10,963,084
Increase		1,788,903	1,253,868	954,835
Investment in concessions at end of period		14,960,690	13,171,787	11,917,919
Depreciation
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		(2,942,131)	(2,650,807)	(2,396,427)
Increase		(337,875)	(291,323)	(254,380)
Investment in concessions at end of period		(3,280,006)	(2,942,131)	(2,650,807)
Airport concessions
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		10,229,656	9,267,111
Investment in concessions at end of period		11,680,684	10,229,656	9,267,111
Airport concessions | Cost
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		605,643	605,643
Investment in concessions at end of period		605,643	605,643	605,643
Rights to use airport facilities | Cost
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		3,356,762	3,356,762
Investment in concessions at end of period		3,356,762	3,356,762	3,356,762
Improvements to concessioned assets | Cost
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		8,594,136	7,331,450
Investment in concessions at end of period		9,694,492	8,594,136	7,331,450
Improvements to concessioned assets in progress | Cost
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		615,246	624,063
Investment in concessions at end of period		$ 1,303,793	$ 615,246	$ 624,063

Investments in airport conces_3

Investments in airport concessions - Master Development Plan (Details) - Master Development Plan - MXN ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2014	Dec. 04, 2012	Dec. 31, 2009
Disclosure of detailed information about intangible assets [line items]
Master development program obligations using prior year values		$ 6,303,586	$ 11,979,621	$ 4,445,653
Master development program obligations using current year values	$ 14,514,871
Maintenance amount yet to be exercised	264,783
Master development program obligations	12,519,332
Land acquired that may potentially be included as investment in airport concessions	695,759					$ 1,159,613
Land acquired that was authorized to be included as investment in airport concessions					$ 386,538
Land acquired that represents an additional amount authorized to be included as investment in airport concessions					$ 77,306
2022
Disclosure of detailed information about intangible assets [line items]
Master development program obligations	4,024,680
2023
Disclosure of detailed information about intangible assets [line items]
Master development program obligations	3,022,167
2024
Disclosure of detailed information about intangible assets [line items]
Master development program obligations	2,894,608
2025
Disclosure of detailed information about intangible assets [line items]
Master development program obligations	$ 2,577,877

Composition of GACN (Details)

Composition of GACN (Details) - item	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of transactions between related parties [line items]
Subsidiaries	24	24	24
Airports
Disclosure of transactions between related parties [line items]
Subsidiaries	13	13	13
Hotels
Disclosure of transactions between related parties [line items]
Subsidiaries	2	2	2
Services
Disclosure of transactions between related parties [line items]
Subsidiaries	9	9	9

Composition of GACN - Consolida

Composition of GACN - Consolidated subsidiaries (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Aeropuerto de Monterrey, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Aeropuerto de Acapulco, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Aeropuerto de Mazatlan, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Aeropuerto de Zihuatanejo, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Aeropuerto de Culiacan, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Aeropuerto de Ciudad Juarez, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Aeropuerto de Chihuahua, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Aeropuerto de Torreon, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Aeropuerto de Durango, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Aeropuerto de Tampico, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Aeropuerto de Reynosa, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Aeropuerto de Zacatecas, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Aeropuerto de San Luis Potosi, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Operadora de Aeropuertos del Centro Norte, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Servicios Aeroportuarios del Centro Norte, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Servicios Aero Especializados del Centro Norte, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
OMA Logistica, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Holding Consorcio Grupo Hotelero T2, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Hotels | OMA VYNMSA Aero Industrial Park
Disclosure of transactions between related parties [line items]
Ownership percentage	51.00%	51.00%	51.00%
Hotels | Consorcio Hotelero Aeropuerto de Monterrey, S.A.P.I de C.V.
Disclosure of transactions between related parties [line items]
Ownership percentage	85.00%	85.00%	85.00%
Hotels | Servicios Hoteleros Aeropuerto de Monterrey, S.A. de C.V.
Disclosure of transactions between related parties [line items]
Ownership percentage	85.00%	85.00%	85.00%
Hotels | Servicios Complementarios del Centro Norte, S.A. de C.V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100.00%	100.00%	100.00%
Hotels | Servicios Corporativos Terminal 2, S.A. de C.V.
Disclosure of transactions between related parties [line items]
Ownership percentage	90.00%	90.00%	90.00%

Trade accounts payable (Details

Trade accounts payable (Details) $ in Thousands, $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Trade accounts payable.
Suppliers and contractors		$ 123,330	$ 107,507	$ 140,806
Customer advances		58,512	91,841	43,102
Statutory employee profit sharing		31,365	4,700	12,883
Trade accounts payable	$ 10,417	$ 213,207	$ 204,048	$ 196,791

Payable taxes and other accru_3

Payable taxes and other accrued expenses (Details) - MXN ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Payable taxes and other accrued expenses
Accrued expenses	$ 210,515	$ 172,847	$ 202,363
Taxes payable other than income tax	713,850	153,046	345,461
Accrued interest	73,489	44,295	42,438
Total payable taxes and other accrued expenses	$ 997,854	$ 370,188	$ 590,262

Short-term debt (Details)

Short-term debt (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)
Short-term debt
Total short-term debt	$ 131,918	$ 2,700,000
Short-term line of credit
Short-term debt
Short-term credit lines available amount		350,000
Credit line with Banco Nacional de Mexico
Short-term debt
Total short-term debt		$ 1,000,000
Term of loan	6 months
Spread on interest rate basis	1.00%	1.00%
Short-term credit lines available amount		$ 1,000,000
Credit line with HSBC Mexico
Short-term debt
Total short-term debt		$ 900,000
Term of loan	6 months
Spread on interest rate basis	0.50%	0.50%
Short-term credit lines available amount		$ 900,000
Credit line with Banco Santander Mexico
Short-term debt
Total short-term debt		$ 800,000
Term of loan	6 months
Spread on interest rate basis	1.55%	1.55%
Short-term credit lines available amount		$ 1,000,000

Long-term debt - Components (De

Long-term debt - Components (Details) $ in Thousands, $ in Thousands	Apr. 16, 2021MXN ($)	Jun. 16, 2014MXN ($)item	Mar. 26, 2013MXN ($)item	Apr. 30, 2021MXN ($)	Dec. 31, 2021MXN ($)item	Dec. 31, 2021USD ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2014MXN ($)	Dec. 31, 2013MXN ($)	Dec. 31, 2021USD ($)item	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018MXN ($)	Dec. 31, 2011USD ($)
Long-term debt
Total long-term debt					$ 5,000,000		$ 4,513,503	$ 4,549,575
Less: Financing commissions					(3,378)		(3,115)	(5,966)
Net long-term debt					4,996,622		4,510,388	4,543,609						$ 4,584,594
Current portion of long-term debt							(3,013,502)	(36,851)
Long-term debt					$ 4,996,622		1,496,886	4,506,758			$ 244,128
Number of airports | item					13						13
Firefighting equipment carrying value recorded as improvements to concessioned assets					$ 266,181		275,095
Exchange loss, net					112,617	$ 5,502	79,522	(50,878)
Debt securities issued in the Mexican market on June 16, 2014
Long-term debt
Total long-term debt							3,000,000	3,000,000
Principal amount		$ 3,000,000							$ 3,000,000
Interest rate (as a percent)		6.85%
Term of loan		7 years							7 years
Number of airports guaranteeing the certificates | item		9
Number of airports | item		13
Percentage of airports guaranteeing the certificates (as a percent)		80.00%
Debt securities issued in the Mexican market on March 26, 2013
Long-term debt
Total long-term debt					$ 1,500,000		1,500,000	1,500,000
Principal amount			$ 1,500,000							$ 1,500,000
Interest rate (as a percent)			6.47%
Term of loan			10 years							10 years
Number of airports guaranteeing the certificates | item			9
Number of airports | item			13
Percentage of airports guaranteeing the certificates (as a percent)			80.00%
Unsecured lines of credit with Private Export Funding Corporation and Unsecured line of credit with UPS Capital Business Credit
Long-term debt
Total long-term debt							$ 13,503	$ 49,575
Maximum borrowing capacity															$ 25,365
Interest rate (as a percent)							1.49%	3.15%				1.49%	3.15%
Outstanding amount											$ 0	$ 678	$ 2,495
Spread on interest rate basis					1.25%		1.25%	1.25%			1.25%	1.25%	1.25%
Debt securities issued in the Mexican market on April 16, 2021
Long-term debt
Total long-term debt					$ 1,000,000
Principal amount	$ 1,000,000			$ 1,000,000	$ 1,000,000
Interest rate (as a percent)					5.715%						5.715%
Term of loan	5 years			5 years
Percentage of airports guaranteeing the certificates (as a percent)				80.00%
Spread on interest rate basis	75.00%
Debt securities issued in the Mexican market on April 16, 2021, accruing interest at a fixed rate
Long-term debt
Total long-term debt					$ 2,500,000
Principal amount	$ 2,500,000			$ 2,500,000
Interest rate (as a percent)	7.83%
Term of loan	7 years			7 years
Percentage of airports guaranteeing the certificates (as a percent)				80.00%

Long-term debt - Changes in con

Long-term debt - Changes in consolidated long-term debt (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Long-term debt
Initial debt balance		$ 4,510,388	$ 4,543,609	$ 4,584,594
New loans		3,500,000
Debt repayment	$ (682)	(13,967)	(42,592)	(40,790)
Amortization of debt securities	(146,576)	(3,000,000)
Payment of commissions and other expenses	$ (628)	(12,859)
Amortization of expenses		12,595	2,851	2,663
Exchange rate fluctuation		465	6,520	(2,858)
Ending balance of debt		$ 4,996,622	$ 4,510,388	$ 4,543,609

Major maintenance provision (De

Major maintenance provision (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Major maintenance provision.
Discount rate	8.66%	8.66%	7.89%	8.00%
Major maintenance of concessioned assets		$ 1,317,985	$ 953,896	$ 943,548
Additions		626,790	467,793	315,481
Disbursements	$ (9,920)	(203,042)	(103,704)	(305,133)
Short-term		692,788	443,570	151,554
Long-term	51,250	1,048,945	874,415	802,342
Present value of major maintenance provision	$ 5,577	$ 114,137	$ 75,262	$ 23,157

Labor obligations (Details)

Labor obligations (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Labor obligations
Defined contribution plan, expense	$ 725	$ 894	$ 967
Defined benefit plan
Labor obligations
Seniority premiums singe payment equivalent, in days	12 days
Maximum seniority premiums singe payment equivalent, in days	20 days
Maximum single payment equivalent based on pensionable salary, in days	90 days

Labor obligations - Actuarial a

Labor obligations - Actuarial assumptions (Details) - Defined benefit plan	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Labor obligations
Discount rate	7.90%	7.40%	8.00%
Expected rate of salary increase	5.80%	5.80%	5.80%
Average longevity at retirement age for current pensioners (in years)	14	12	14
Inflation	4.00%	4.00%	5.00%

Labor obligations - Amounts rec

Labor obligations - Amounts recognized in statement of income and other comprehensive income (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2021MXN ($)
Remeasurement on the net defined benefit liability:
Components of defined benefit costs recognized in other comprehensive income (loss)	$ (209)	$ (4,281)	$ 13,039	$ 12,834
Present value of defined benefit obligations	$ 6,312		115,691	106,160	$ 129,199
Defined benefit plan
Service cost:
Current service cost		9,535	8,276	7,465
Net interest expense		8,936	8,490	7,156
Reductions and liquidations advance			(9,131)
Components of defined benefit costs recognized in profit and loss		18,471	7,635	14,621
Remeasurement on the net defined benefit liability:
Actuarial gains and losses arising from changes in financial assumptions		2,094	2,653	(161)
Actuarial gains and losses arising from experience adjustments		(6,414)	10,386	12,995
Components of defined benefit costs recognized in other comprehensive income (loss)		(4,320)	13,039	12,834
Total		$ 14,151	20,674	27,455
Present value of defined benefit obligations			$ 115,691	$ 106,160	$ 129,199

Labor obligations - Movements i

Labor obligations - Movements in defined benefit obligation (Details) - Defined benefit plan - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Changes in net defined benefit liability (asset) [abstract]
Reductions and liquidations advance		$ (9,131)
Present value of defined benefit obligation
Changes in net defined benefit liability (asset) [abstract]
Present value of defined benefit obligation at beginning of period	$ 115,691	106,160	$ 79,905
Current service cost	9,535	8,276	7,465
Interest cost	8,936	8,490	7,156
Reductions and liquidations advance		(9,131)
Remeasurement (gains)/losses:
Actuarial gains and losses arising from changes in financial and demographic assumptions	2,094	2,653	(161)
Actuarial gains and losses arising from experience assumptions	(6,414)	10,386	12,995
Benefits paid	(643)	(11,143)	(1,200)
Present value of defined benefit obligation at end of period	$ 129,199	$ 115,691	$ 106,160

Labor obligations - Sensitivity

Labor obligations - Sensitivity analysis (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Average duration period of the benefit obligation	11 years 9 months 11 days	11 years 9 months 10 days	13 years 11 months 19 days
Actuarial assumption of discount rates
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in actuarial assumption (as a percent)	1.00%
Decrease in actuarial assumption (as a percent)	1.00%
Increase in benefit obligation	$ 18,253
Decrease in benefit obligation	$ 15,748
Actuarial assumption of expected rates of salary increases
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in actuarial assumption (as a percent)	1.00%
Decrease in actuarial assumption (as a percent)	1.00%
Increase in benefit obligation	$ 18,987
Decrease in benefit obligation	$ 16,005

Labor obligations - Expected ca

Labor obligations - Expected cash flows (Details) $ in Thousands	Dec. 31, 2021MXN ($)
Labor obligations
Total	$ 214,047
2022
Labor obligations
Total	1,000
2023
Labor obligations
Total	1,853
2024
Labor obligations
Total	11,408
2025
Labor obligations
Total	1,836
From 2026 and subsequently
Labor obligations
Total	197,950
Defined benefit plan
Labor obligations
Total	164,573
Defined benefit plan | 2023
Labor obligations
Total	559
Defined benefit plan | 2024
Labor obligations
Total	9,794
Defined benefit plan | 2025
Labor obligations
Total	289
Defined benefit plan | From 2026 and subsequently
Labor obligations
Total	153,931
Seniority premium benefits
Labor obligations
Total	49,474
Seniority premium benefits | 2022
Labor obligations
Total	1,000
Seniority premium benefits | 2023
Labor obligations
Total	1,294
Seniority premium benefits | 2024
Labor obligations
Total	1,614
Seniority premium benefits | 2025
Labor obligations
Total	1,547
Seniority premium benefits | From 2026 and subsequently
Labor obligations
Total	$ 44,019

Right of use assets, net and _3

Right of use assets, net and lease liability - As Lessee (Details) $ in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Oct. 31, 2008MXN ($)	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)
Disclosure of quantitative information about right-of-use assets [line items]
Beginning Balance			$ 178,247	$ 210,788
Beginning Balance			256,067	248
Additions			66,525	11
Decreases			(35,849)	(2,530)
Depreciation			(41,275)	(41,348)
Ending Balance			286,743	256,067
Ending Balance		$ 9,632	197,131	178,247
Operating lease commitments by lessee			172,132	194,763
Cash outflow for leases			54,589	57,325
Depreciation
Disclosure of quantitative information about right-of-use assets [line items]
Beginning Balance			(77,820)
Decreases			29,483
Depreciation			(41,275)
Ending Balance			(89,612)	(77,820)
Buildings
Disclosure of quantitative information about right-of-use assets [line items]
Beginning Balance			232,790	224,074
Additions			41,771	9,771
Decreases			(29,653)	(1,055)
Ending Balance			244,908	232,790
Buildings | Depreciation
Disclosure of quantitative information about right-of-use assets [line items]
Beginning Balance			(62,266)
Decreases			27,555
Depreciation			(32,339)
Ending Balance			(67,050)	(62,266)
Other
Disclosure of quantitative information about right-of-use assets [line items]
Beginning Balance			23,277	23,983
Additions			24,754	769
Decreases			(6,196)	(1,475)
Ending Balance			41,835	23,277
Other | Depreciation
Disclosure of quantitative information about right-of-use assets [line items]
Beginning Balance			(15,554)
Decreases			1,928
Depreciation			(8,936)
Ending Balance			(22,562)	(15,554)
2022
Disclosure of quantitative information about right-of-use assets [line items]
Operating lease commitments by lessee			41,107	26,553
Greater than 1 year and less than 3 years
Disclosure of quantitative information about right-of-use assets [line items]
Operating lease commitments by lessee			83,359	55,134
Greater than 3 years
Disclosure of quantitative information about right-of-use assets [line items]
Operating lease commitments by lessee			$ 47,666	$ 113,076
Mexico City International Airport
Disclosure of quantitative information about right-of-use assets [line items]
Term of contract	20 years
Minimum guaranteed income	$ 32,406
Royalty of hotel revenue (as a percent)	18.00%

Right of use assets, net and _4

Right of use assets, net and lease liability - Consolidated Profit and Loss (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Right of use assets, net and lease liability
Depreciation expense of right of use asset	$ 41,275	$ 41,348
Interest expense on lease liabilities	$ 24,402	$ 22,431

Right of use assets, net and _5

Right of use assets, net and lease liability - As Lessor (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of maturity analysis of finance lease payments receivable [line items]
Operating lease commitments by lessor	$ 1,026,727	$ 1,316,009	$ 1,551,184
Contingent rental income	197,439	136,181	229,727
2022
Disclosure of maturity analysis of finance lease payments receivable [line items]
Operating lease commitments by lessor	428,592	444,523	546,671
Greater than 1 year and less than 5 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Operating lease commitments by lessor	477,409	753,230	843,404
Greater than 5 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Operating lease commitments by lessor	$ 120,726	$ 118,256	$ 161,109

Income taxes (Details)

Income taxes (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Income taxes
Statutory rate (as a percent)	30.00%	30.00%	30.00%	30.00%
Current ISR		$ 1,217,748	$ 480,232	$ 1,329,867
Deferred ISR		(245,569)	(85,731)	42,355
Income tax expense	$ 47,499	$ 972,179	$ 394,501	$ 1,372,222

Income taxes - Deferred assets

Income taxes - Deferred assets and (liabilities) (Details) $ in Thousands, $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2018MXN ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	$ (1,768)	$ (36,189)	$ (133,828)	$ (202,717)
Deferred tax assets	$ 22,690	464,404	317,758	297,004
Net deferred ISR asset		428,215	183,930	94,287	$ 132,792
Provisions, allowances and labor obligations
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities		159,813	244,982	157,560
Deferred tax assets		468,314	230,532	205,834
Leasehold improvements
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities		(225,726)	(426,325)	(407,173)
Deferred tax assets		(243,480)	(172,806)	(184,649)
Tax loss carryforwards
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities		3,242	15,883	14,937
Deferred tax assets		243,191	268,930	285,045
Recoverable tax on assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities		28,619	28,619	28,619
Others
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities		(2,137)	3,013	3,340
Deferred tax assets		(3,621)	(8,898)	(9,226)
Other subsidiary losses
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets		$ 246,433	$ 284,813	$ 299,982

Income taxes - Changes in defer

Income taxes - Changes in deferred tax (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of changes in deferred tax liability (asset) [abstract]
Beginning balance of deferred tax liability, net	$ 183,930	$ 94,287	$ 132,792
Deferred ISR in profit or loss	245,569	85,731	(42,355)
Income tax effects recognized in other comprehensive income	(1,284)	3,912	3,850
Ending balance of deferred tax asset, net	$ 428,215	$ 183,930	$ 94,287

Income taxes - Reconciliation o

Income taxes - Reconciliation of the statutory income tax rate and effective income tax rate (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Reconciliation of statutory income tax rate and the effective income tax rate as a percentage of net income before income tax
Income before income taxes	$ 187,412	$ 3,835,809	$ 1,492,380	$ 4,599,656
Current ISR		1,217,748	480,232	1,329,867
Deferred ISR		(245,569)	(85,731)	42,355
Income tax expense	$ 47,499	972,179	394,501	1,372,222
Add (deduct) effects of permanent differences, primarily, non-deductible expenses and inflationary effects for financial and tax purposes		178,564	53,213	7,675
Statutary rate		$ 1,150,743	$ 447,714	$ 1,379,897
Effective rate (as a percent)	25.34%	25.34%	26.43%	29.83%
Add effects of permanent differences, primarily, non-deductible expenses and inflationary effects for financial and tax purposes. (as a percent)	4.66%	4.66%	3.57%	0.17%
Statutory rate (as a percent)	30.00%	30.00%	30.00%	30.00%

Income taxes - Tax loss carryfo

Income taxes - Tax loss carryforwards (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021MXN ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	$ 746,880
Tax loss carryforwards utilized	258,900
Other subsidiary losses
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	$ 71,937
Duration of tax losses	10 years
2002
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	$ 156,580
2003
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	167,310
2004
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	213,789
2005
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	4,631
2006
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	17,817
2007
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	44,237
2008
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	30,697
2011
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	7,457
2012
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	29,778
2013
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	10,827
2015
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	895
2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	5,765
2019
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	22,810
2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	26,849
2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax loss carryforwards	$ 7,438

Income taxes - Shareholders' eq

Income taxes - Shareholders' equity tax accounts (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Balances of shareholders' equity tax accounts
Total shareholders' equity tax accounts	$ 8,068,017	$ 7,839,441	$ 7,463,390
Contributed capital account
Balances of shareholders' equity tax accounts
Total shareholders' equity tax accounts	5,039,892	4,694,822	4,584,512
Net consolidated tax profit account
Balances of shareholders' equity tax accounts
Total shareholders' equity tax accounts	$ 3,028,125	$ 3,144,619	$ 2,878,878

Income taxes - Dividend tax (De

Income taxes - Dividend tax (Details)	12 Months Ended
	Dec. 31, 2021
Income taxes
Maximum additional income taxes dividends may be subject to (as a percent)	10.00%

Commitment and contingencies -

Commitment and contingencies - Commitment (Details) $ in Thousands	Apr. 16, 2021MXN ($)	Jun. 16, 2014MXN ($)item	Mar. 26, 2013MXN ($)item	Apr. 30, 2021MXN ($)	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2014MXN ($)	Dec. 31, 2013MXN ($)	Dec. 31, 2021MXN ($)
Commitment and contingencies
Payment of long-term debt					$ 682	$ 13,967,000	$ 42,592,000	$ 40,790,000
Current portion of long-term debt							$ 3,013,502,000	$ 36,851,000
Short-term debt					$ 131,918						$ 2,700,000,000
Debt securities issued in the Mexican market on June 16, 2014
Commitment and contingencies
Principal amount		$ 3,000,000,000							$ 3,000,000,000
Term of loan		7 years							7 years
Payment of long-term debt				$ 3,000,000
Number of airports guaranteeing the certificates | item		9
Percentage of airports guaranteeing the certificates (as a percent)		80.00%
Debt securities issued in the Mexican market on March 26, 2013
Commitment and contingencies
Principal amount			$ 1,500,000,000							$ 1,500,000,000
Term of loan			10 years							10 years
Number of airports guaranteeing the certificates | item			9
Percentage of airports guaranteeing the certificates (as a percent)			80.00%
Debt securities issued in the Mexican market on April 16, 2021
Commitment and contingencies
Principal amount	$ 1,000,000,000			$ 1,000,000,000							1,000,000,000
Term of loan	5 years			5 years
Percentage of airports guaranteeing the certificates (as a percent)				80.00%
Debt securities issued in the Mexican market on April 16, 2021, accruing interest at a fixed rate
Commitment and contingencies
Principal amount	$ 2,500,000,000			$ 2,500,000,000
Term of loan	7 years			7 years
Percentage of airports guaranteeing the certificates (as a percent)				80.00%
Credit line with HSBC Mexico
Commitment and contingencies
Principal amount											900,000,000
Term of loan					6 months	6 months
Short-term debt											$ 900,000,000

Commitment and contingencies _2

Commitment and contingencies - Contingencies (Details) $ in Thousands, $ in Millions	Jan. 10, 2022MXN ($)item	Oct. 16, 2020ha	Mar. 05, 2020ha	Nov. 15, 1995USD ($)ha	Sep. 30, 2018MXN ($)	Feb. 28, 2019MXN ($)	Mar. 31, 2019MXN ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2018MXN ($)
Ciudad Juarex Airport - Conflict with ownership of certain land
Commitment and contingencies
Loss contingency damages				$ 120
Area of land in claim | ha				240
Municipality of Acapulco
Commitment and contingencies
Proof of payment requested by authorities							$ 27,012
Loss contingency damages						$ 27,012
Culiacn Airport
Commitment and contingencies
Loss contingency damages					$ 5,764
Monterrey Airport - Conflict with ownership of certain land
Commitment and contingencies
Book value of land acquired								$ 266,850
Durango Airport
Commitment and contingencies
Area of land in claim | ha			40
Reynosa Airport
Commitment and contingencies
Area of land in claim | ha		2.6
Acapulco Airport
Commitment and contingencies
Number of application of fines | item	38
Fine amount	$ 14,554
Aeropuerto de Monterrey, S. A. de C. V.
Commitment and contingencies
Refund amount of tax on assets									$ 10,624	$ 10,220
Amount paid for tax asset and corresponding funds								$ 28,619

Financial risk management - Cat

Financial risk management - Categories of financial instruments and risk management policies (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Credit and interest rate | Cash and cash equivalents and other investments held to maturity
Financial risk management
Financial Assets	$ 5,987,164	$ 2,948,804	$ 3,429,873
Credit and exchange rate | Receivables, net
Financial risk management
Financial Assets	1,085,670	833,643	757,756
Interest rate, exchange rate and liquidity | Short-term and long-term debt
Financial risk management
Financial Liabilities	7,696,622	4,513,503	4,549,575
Liquidity | Trade accounts payable
Financial risk management
Financial Liabilities	213,207	204,048	196,791
Employee statutory profit-sharing payable	31,365	4,700	12,883
Liquidity | Accrued interest
Financial risk management
Financial Liabilities	73,489	44,295	42,438
Liquidity | Short-term and long-term financial leasing
Financial risk management
Financial Liabilities	224,736	194,763	220,860
Liquidity | Accounts payable to related parties
Financial risk management
Financial Liabilities	$ 269,249	$ 167,704	$ 187,515

Financial risk management - Int

Financial risk management - Interest rate risk management (Details) - MXN ($) $ in Thousands	Dec. 31, 2021	Dec. 29, 2021	May 21, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial risk management
Long-term debt	$ 5,000,000			$ 4,513,503	$ 4,549,575
Interest rate risk
Financial risk management
Long-term debt	$ 5,000,000			$ 4,513,503	$ 4,549,575
Interest rate risk | Variable interest rate
Financial risk management
Interest rate (as a percent)	20.00%			1.00%	1.00%
Interest rate risk | Variable interest rate | Top of range
Financial risk management
Interest rate (as a percent)		5.7157%
Interest rate risk | Variable interest rate | Bottom of range
Financial risk management
Interest rate (as a percent)			4.2745%
Interest rate risk | Fixed interest rate
Financial risk management
Percent of long-term debt with fixed interest rate (as a percent)	80.00%			99.00%	99.00%
Interest rate (as a percent)				1.00%	1.00%

Financial risk management - Sen

Financial risk management - Sensitivity analysis for interest rates (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021MXN ($)	Apr. 30, 2021MXN ($)	Apr. 16, 2021MXN ($)	Dec. 31, 2020MXN ($)$ / $	Dec. 31, 2019MXN ($)$ / $
U.S. Dollar
Financial risk management
Exchange rate | $ / $				19.9087	18.8727
Variable interest rate
Financial risk management
Accrued interest				$ 13,503	$ 49,575
Hypothetical unfavorable change in interest rate (as a percent)				10.00%
Hypothetical increase in financing expense through unfavorable change in debt variable interest rates				$ 40	$ 179
Debt securities issued in the Mexican market on April 16, 2021
Financial risk management
Principal amount	$ 1,000,000	$ 1,000,000	$ 1,000,000
Debt securities issued in the Mexican market on April 16, 2021 | Variable interest rate
Financial risk management
Financing expense	$ 3,736
Hypothetical unfavorable change in interest rate (as a percent)	10.00%

Financial risk management - Exc

Financial risk management - Exchange risk management (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial risk management
Percent of revenue (excluding construction revenue) from TUA of international passengers (as a percent)	16.87%	13.20%	15.95%
Appreciation rate of the peso to U.S. Dollar (as a percent)	10.00%	10.00%	10.00%
Projected decrease in revenue due to appreciation rate of peso to U.S. dollar	$ 116,929	$ 54,293	$ 120,798
Depreciation of peso to U.S. Dollar (as a percent)	2.80%

Financial risk management - For

Financial risk management - Foreign currency sensitivity analysis (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2021USD ($)$ / $	Dec. 31, 2021MXN ($)$ / $	Mar. 24, 2021$ / shares	Dec. 31, 2020USD ($)$ / $	Dec. 31, 2020MXN ($)$ / $	Dec. 31, 2019USD ($)$ / $	Dec. 31, 2019MXN ($)$ / $
Carrying values of monetary assets and liabilities denominated in foreign currencies
Liabilities denominated in foreign currencies				$ (569,247)	$ (11,650,909)			$ (7,365,333)		$ (7,389,466)
Assets per segment				$ 1,118,332	$ 22,889,141			$ 18,191,580		$ 17,276,961
U.S. Dollar
Interbank exchange rate
Exchange rate | $ / $							19.9087	19.9087	18.8727	18.8727
Currency risk
Financial risk management
Unfavorable change in exchange rate of peso against U.S. dollar (as a percent)				10.00%	10.00%		10.00%	10.00%	10.00%	10.00%
Liability positions net in foreign currencies				$ 17,459			$ 75,718		$ 67,214
Estimated exchange rate (gain) loss from unfavorable change in exchange rate					$ (35,734)			$ (150,745)		$ (126,851)
Transactions in U.S. dollars
Technical assistance	$ 3,766	$ 3,766	$ 7,954
Insurance	1,392	1,039	935
Purchase of machinery and maintenance					5,071			7,065		7,685
Software					$ 251			$ 2,152		$ 443
Professional services, fees and subscriptions	1,531	1,786	702
Other	$ 15,554	$ 4,765	$ 4,303
Currency risk | U.S. Dollar
Carrying values of monetary assets and liabilities denominated in foreign currencies
Liabilities denominated in foreign currencies				(4,784)			(4,095)		(10,059)
Assets per segment				$ 22,243			$ 81,189		$ 79,208
Interbank exchange rate
Exchange rate				20.4672	20.4672	19.8632	19.9087	19.9087	18.8727	18.8727

Financial risk management - Cre

Financial risk management - Credit risk (Details)	12 Months Ended
	Dec. 31, 2021item
Financial risk management
Number of credit options	3
60 days	60 days

Financial risk management - Liq

Financial risk management - Liquidity risk (Details) $ in Thousands, $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)$ / $	Dec. 31, 2019MXN ($)$ / $
Financial risk management
Long-term debt		$ 5,000,000	$ 4,513,503	$ 4,549,575
Total liabilities	$ 569,247	11,650,909	$ 7,365,333	$ 7,389,466
U.S. Dollar
Financial risk management
Exchange rate | $ / $			19.9087	18.8727
Liquidity
Financial risk management
Long-term debt		5,000,000	$ 4,513,503	$ 4,549,575
Interest		1,704,830	306,718	615,390
Trade accounts payable		213,207	204,048	256,228
Interest Payable		73,489	44,295	42,438
Lease Liabilities		224,736	194,763	220,860
Accounts payable with related parties		269,249	167,704	187,515
Total liabilities		7,485,511	5,431,031	5,872,006
Liquidity | 2022
Financial risk management
Long-term debt			3,013,502	36,851
Interest		368,995	188,641	308,630
Trade accounts payable		213,207	204,048	256,228
Interest Payable		73,489	44,295	42,438
Lease Liabilities		29,332	26,553	72,320
Accounts payable with related parties		269,249	167,704	187,515
Total liabilities		954,272	3,644,743	903,982
Liquidity | Later than one year and not later than four years
Financial risk management
Long-term debt		1,500,000	1,500,001	4,512,724
Interest		863,034	118,077	306,760
Lease Liabilities		195,404	168,210	148,540
Total liabilities		2,558,438	$ 1,786,288	$ 4,968,024
Liquidity | Later than four years and not later than seven years
Financial risk management
Long-term debt		3,500,000
Interest		472,801
Total liabilities		$ 3,972,801

Financial risk management - Fin

Financial risk management - Financial instruments at fair value (Details) - MXN ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial Instruments at fair value
Total long-term debt	$ 5,000,000	$ 4,513,503	$ 4,549,575
Book Value
Financial Instruments at fair value
Total long-term debt	5,000,000	4,513,503	4,594,575
Fair Value
Financial Instruments at fair value
Total long-term debt	4,811,410	4,524,746	4,517,336
Level 1 | Fair Value
Financial Instruments at fair value
Total long-term debt	$ 4,811,410	4,512,510	4,371,570
Level 2 | Fair Value
Financial Instruments at fair value
Total long-term debt		$ 12,236	$ 145,766

Shareholders' equity - Subscrib

Shareholders' equity - Subscribed and paid-in capital (Details) $ in Thousands, $ in Thousands	Dec. 31, 2021USD ($)shares	Dec. 31, 2021MXN ($)shares	Jun. 11, 2021shares	Dec. 31, 2020MXN ($)shares	Dec. 31, 2019MXN ($)shares	Dec. 31, 2018shares
Disclosure of classes of share capital [line items]
Contributed Capital	$ 14,549	$ 297,782		$ 300,822	$ 301,739
Series B Class I
Disclosure of classes of share capital [line items]
Number of Shares, outstanding | shares	340,345,556	340,345,556		340,345,556	344,004,973
Contributed Capital | $		$ 262,447		$ 262,447	$ 265,269
Series BB Class I
Disclosure of classes of share capital [line items]
Number of Shares, outstanding | shares	49,766,000	49,766,000		49,766,000	49,766,000
Contributed Capital | $		$ 38,375		$ 38,375	$ 38,375
Treasury Series B Class I
Disclosure of classes of share capital [line items]
Number of Shares, held in treasury | shares	(3,942,131)	(3,942,131)	(49,766,000)		(2,470,158)
Contributed capital, held in treasury | $		$ (3,040)			$ (1,905)
Common stock
Disclosure of classes of share capital [line items]
Number of Shares, outstanding | shares	386,169,425	386,169,425		390,111,556	391,300,815	393,446,466
Contributed Capital | $		$ (297,782)		$ 300,822	$ 301,739

Shareholders' equity - Shares r

Shareholders' equity - Shares repurchased (Details) - MXN ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jun. 11, 2021
Shares repurchased
Shares repurchased (in shares)	3,942,131	1,189,250	2,145,651
Purchase of treasury shares	$ (474,852)	$ (150,000)	$ 244,201
Market price per share	$ 137.51	$ 128.39	$ 141.83
Purchase of treasury shares	$ 474,852	$ 150,000	$ 244,201
Treasury Series B Class I
Shares repurchased
Treasury shares held (in shares)	3,942,131		2,470,158	49,766,000

Shareholders' equity - Addition

Shareholders' equity - Additional Equity Activity (Details) $ / shares in Units, $ in Thousands, $ in Thousands	Jan. 19, 2022MXN ($)$ / shares	Dec. 14, 2021MXN ($)$ / shares	Apr. 21, 2021MXN ($)$ / shares	Apr. 29, 2019MXN ($)$ / shares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020MXN ($)shares	Dec. 31, 2021MXN ($)shares	Jul. 07, 2020MXN ($)	Dec. 31, 2019MXN ($)shares	Dec. 31, 2018shares
Dividends
Dividends approved	$ 4,370,000,000	$ 2,000,000,000		$ 1,600,000
Dividends per share | $ / shares	$ 11.201923995	$ 5.126738671	$ 5.126738671	$ 4.0633
Dividends paid			$ 2,000,000	$ 1,598,680
Period during which tax on dividend distributions and interim payments can be credited against income tax					2 years
Equity reserves
Reserve for repurchase of shares				1,500,000	$ 50,236	$ 1,500,000	$ 1,028,188	$ 1,500,000	$ 1,257,454
Contributed Capital					$ 14,549	300,822	297,782		301,739
Transfer to capital redemption reserve				$ 33,984
Percentage of annual net profits required to be reserved to legal reserve fund					5.00%
Percentage of share capital stock at par value required to be maintained in legal reserve fund					20.00%
Legal reserve fund not available for distribution						$ 60,729	60,729		60,729
Series B Class I
Equity reserves
Number of treasury shares cancelled | shares						3,659,417
Cancellation of treasury shares						$ 2,822
Contributed Capital						$ 262,447	$ 262,447		$ 265,269
Number of Shares, outstanding | shares					340,345,556	340,345,556	340,345,556		344,004,973
Series BB Class I
Equity reserves
Contributed Capital						$ 38,375	$ 38,375		$ 38,375
Number of Shares, outstanding | shares					49,766,000	49,766,000	49,766,000		49,766,000
Common stock
Equity reserves
Contributed Capital						$ 300,822	$ (297,782)		$ 301,739
Number of Shares, outstanding | shares					386,169,425	390,111,556	386,169,425		391,300,815	393,446,466

Accumulated other comprehensi_3

Accumulated other comprehensive loss (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Accumulated other comprehensive loss
Balance, Pre-tax		$ (17,379)	$ (4,340)	$ 8,494
Movements of the year, Pre-tax	$ 209	4,281	(13,039)	(12,834)
Balance, Pre-tax		(13,098)	(17,379)	(4,340)
Balance, Deferred taxes		12,446	8,534	4,684
Movements of the year, Deferred taxes	(63)	(1,284)	3,912	3,850
Balance, Deferred taxes		11,162	12,446	8,534
Balance, Net of tax		(4,933)	4,194	13,178
Movements of the year, Net of tax		2,997	(9,127)	(8,984)
Balance, Net of tax	$ (95)	$ (1,936)	$ (4,933)	$ 4,194

Related party balances and tr_3

Related party balances and transactions (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)
Related party balances and transactions
Advance Payment for constructions to related parties	$ 214,209	$ 181,989	$ 10,920	$ 223,498
Accounts payable to related parties	167,704	187,515	$ 13,155	269,249
ICA Constructora de Infraestructura, S.A. de C.V.
Related party balances and transactions
Advance Payment for constructions to related parties	7,964	178,977
Accounts payable to related parties		16,652
ICA Constructora, S.A. de C.V.
Related party balances and transactions
Advance Payment for constructions to related parties	90,204			939
Accounts payable to related parties	16,564			27,419
Actica Sistemas, S. de R.L. de C.V.
Related party balances and transactions
Advance Payment for constructions to related parties	110,312			215,772
Accounts payable to related parties	3,971	3,972		4,026
Autovia Golfo Centro, S.A. de C.V.
Related party balances and transactions
Accounts payable to related parties	16,442			30,757
VCD Construccion y Desarrollo, S.A.P.I. de C.V.
Related party balances and transactions
Advance Payment for constructions to related parties	5,729	3,012		6,787
Accounts payable to related parties	5,772	5,335		3,508
Servicios de Tecnologia Aeroportuaria, S.A. de C.V. "SETA"
Related party balances and transactions
Accounts payable to related parties		80,504		78,939
Operadora Nacional Hispana, S.A. de C.V.
Related party balances and transactions
Accounts payable to related parties	5,928	2,527		2,949
ICA Ingenieria S. A. de C. V.
Related party balances and transactions
Accounts payable to related parties	367	1,177		367
GGA Capital, S.A.P.I. de C.V.
Related party balances and transactions
Accounts payable to related parties	$ 117,845	$ 75,950		$ 110,495
Interest rate basis	91-day TIIE rate	91-day TIIE rate
Spread on interest rate basis	3.50%	3.50%
Interest rate (as a percent)	7.743%		5.715%	5.715%
Grupo ICA Constructora, S.A. de C.V.
Related party balances and transactions
Accounts payable to related parties	$ 794	$ 794
Controladora de Operaciones de Infraestructura, S A. de C V
Related party balances and transactions
Accounts payable to related parties				$ 10,298
Grupo Hotelero Santa Fe, S. A. de C. V.
Related party balances and transactions
Accounts payable to related parties	$ 21	$ 604		$ 491

Related party balances and tr_4

Related party balances and transactions - Principal transactions (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2021MXN ($)
Related party balances and transactions
Intangible assets other than goodwill	$ 570,703		$ 10,229,656	$ 9,267,111	$ 11,680,684
Additions to right-of-use assets		$ 66,525	11
Technical assistance fees	6,525	133,558	81,164	150,108
Administrative services	28,658	586,542	518,059	542,664
Maintenance	25,048	512,653	392,531	292,324
Interests	$ 25,244	516,676	420,499	376,008
Provision for accrued services.					$ 8,604
Buildings
Related party balances and transactions
Additions to right-of-use assets		41,771	9,771
Other
Related party balances and transactions
Additions to right-of-use assets		24,754	769
Related parties
Related party balances and transactions
Technical assistance fees		133,458	81,164	150,108
Administrative services		23,420	22,453	43,196
Revenues from Leases		2,401	23,828	72
Administrative services			190
Interests		14,922	28,633
Improvements and Major maintenance		959,489	564,563	553,405
Related parties | Industrial warehouse
Related party balances and transactions
Capital Investment		7,548	100,194	43,599
Related parties | Maintenance
Related party balances and transactions
Major maintenance to concessioned assets		$ 1,572	$ 813	$ 310

Related party balances and tr_5

Related party balances and transactions - Short-term promissory note (Details) $ in Thousands, $ in Thousands	Dec. 14, 2020MXN ($)	Jun. 14, 2015	Dec. 31, 2021MXN ($)item	Dec. 31, 2020MXN ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2019USD ($)
Disclosure of transactions between related parties [line items]
Short-term employee benefits			$ 78,048	$ 73,711		$ 58,989
Number of members | item			3
Servicios de Tecnologia Aeroportuaria, S.A. de C.V. "SETA"
Disclosure of transactions between related parties [line items]
Technical assistance annual consideration	$ 3,766,000
Percentage of ebitda before payment of technical assistance fee for next two years	3.00%
Increase in variable consideration than fixed technical assistance fee					$ 3,766		$ 3,661
Threshold percentage of shares held by related party to trigger conversion of shares		7.65%
Minimum percentage of shares held by related party to not trigger conversion of shares		7.65%
CONOISA
Disclosure of transactions between related parties [line items]
Ownership interest indirectly held			1.90%
Empresas ICA | Servicios de Tecnologia Aeroportuaria, S.A. de C.V. "SETA"
Disclosure of transactions between related parties [line items]
Partner ownership interest			12.80%

Operating segment data (Details

Operating segment data (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2021MXN ($)
Operating segment data
Aeronautical revenues	$ 257,863	$ 5,277,728	$ 2,942,558	$ 5,752,662
Non-aeronautical revenues	80,782	1,653,379	1,171,039	1,819,605
Construction services revenues	87,403	1,788,903	1,253,869	954,834
Depreciation and amortization	23,805	487,230	435,344	415,252
Operating income	200,828	4,110,389	1,721,468	4,855,306
Assets per segment	1,118,332		18,191,580	17,276,961	$ 22,889,141
Liabilities per segment	569,247		7,365,333	7,389,466	11,650,909
Capital investments			1,401,483	1,048,925	2,117,178
Investment in airport concessions	$ 570,703		10,229,656	9,267,111	11,680,684
Operating segments
Operating segment data
Aeronautical revenues		5,326,515	2,966,361	5,769,565
Non-aeronautical revenues		5,330,118	3,665,471	7,220,120
Construction services revenues		1,803,826	1,280,338	1,001,356
Depreciation and amortization		487,230	443,925	415,252
Operating income		5,425,577	2,485,164	6,037,186
Assets per segment			35,263,499	32,994,471	45,135,646
Liabilities per segment			11,087,689	10,516,331	16,539,503
Capital investments			1,430,117	1,095,447	2,132,101
Investment in airport concessions			10,356,663	9,369,514	11,822,612
Operating segments | Monterrey
Operating segment data
Aeronautical revenues		2,371,178	1,278,255	2,641,052
Non-aeronautical revenues		551,744	479,322	726,685
Construction services revenues		908,960	802,470	323,035
Depreciation and amortization		142,152	122,507	111,020
Operating income		505,076	445,952	473,615
Assets per segment			6,479,365	5,715,147	9,851,832
Liabilities per segment			1,367,347	941,349	2,328,736
Capital investments			823,103	331,393	1,013,223
Investment in airport concessions			3,870,329	3,168,968	4,656,916
Operating segments | Acapulco
Operating segment data
Aeronautical revenues		196,631	117,218	227,954
Non-aeronautical revenues		33,250	27,159	40,241
Construction services revenues		44,088	29,409	63,102
Depreciation and amortization		45,693	44,780	43,286
Operating income		41,484	21,587	53,812
Assets per segment			1,414,504	1,419,091	1,610,833
Liabilities per segment			449,606	452,731	475,820
Capital investments			29,561	63,333	52,188
Investment in airport concessions			1,257,321	1,269,386	1,259,100
Operating segments | Mazatlan
Operating segment data
Aeronautical revenues		317,004	211,184	321,313
Non-aeronautical revenues		46,368	37,431	52,857
Construction services revenues		45,625	24,704	34,573
Depreciation and amortization		19,254	18,699	17,514
Operating income		57,049	63,103	52,626
Assets per segment			1,358,969	1,261,473	1,472,456
Liabilities per segment			162,731	153,667	182,768
Capital investments			24,747	34,573	54,387
Investment in airport concessions			548,185	541,430	575,299
Operating segments | Zihuatanejo
Operating segment data
Aeronautical revenues		137,018	98,645	191,512
Non-aeronautical revenues		22,127	18,360	25,596
Construction services revenues		129,957	45,984	22,876
Depreciation and amortization		20,058	19,091	18,660
Operating income		26,664	12,961	43,614
Assets per segment			623,522	605,929	773,651
Liabilities per segment			130,925	122,048	213,664
Capital investments			45,984	22,876	130,553
Investment in airport concessions			553,611	524,549	665,716
Operating segments | Chihuahua
Operating segment data
Aeronautical revenues		419,027	215,728	411,393
Non-aeronautical revenues		48,531	46,049	67,021
Construction services revenues		63,456	30,679	124,701
Depreciation and amortization		26,384	25,274	17,974
Operating income		79,271	50,038	67,379
Assets per segment			942,529	888,950	1,156,808
Liabilities per segment			172,428	157,533	311,608
Capital investments			32,225	135,394	64,277
Investment in airport concessions			707,619	699,711	747,296
Operating segments | Culiacan
Operating segment data
Aeronautical revenues		573,506	359,562	617,979
Non-aeronautical revenues		57,560	51,732	66,286
Construction services revenues		91,262	68,142	68,960
Depreciation and amortization		22,442	20,887	18,658
Operating income		109,180	92,341	96,278
Assets per segment			1,176,640	1,021,410	1,291,889
Liabilities per segment			208,282	140,294	218,694
Capital investments			68,142	69,834	93,664
Investment in airport concessions			628,208	579,084	698,863
Operating segments | Durango
Operating segment data
Aeronautical revenues		155,408	79,515	150,130
Non-aeronautical revenues		14,536	11,083	13,433
Construction services revenues		35,600	50,203	36,677
Depreciation and amortization		10,082	8,259	7,537
Operating income		31,170	10,220	23,014
Assets per segment			361,233	329,251	433,110
Liabilities per segment			130,170	104,720	178,875
Capital investments			50,534	36,677	37,840
Investment in airport concessions			253,402	210,111	280,275
Operating segments | San Luis Potosi
Operating segment data
Aeronautical revenues		192,712	108,045	174,340
Non-aeronautical revenues		38,345	28,508	35,631
Construction services revenues		67,399	58,189	110,743
Depreciation and amortization		24,150	21,569	12,857
Operating income		35,288	34,648	27,938
Assets per segment			764,159	736,196	975,174
Liabilities per segment			507,738	470,919	592,318
Capital investments			58,189	110,743	69,963
Investment in airport concessions			677,976	639,981	722,596
Operating segments | Tampico
Operating segment data
Aeronautical revenues		133,178	74,330	197,160
Non-aeronautical revenues		20,054	17,414	28,057
Construction services revenues		130,162	67,530	61,823
Depreciation and amortization		12,083	9,920	9,218
Operating income		21,775	10,157	31,808
Assets per segment			459,542	424,573	607,634
Liabilities per segment			173,952	143,603	263,087
Capital investments			67,530	61,823	133,222
Investment in airport concessions			385,514	326,939	504,349
Operating segments | Torreon
Operating segment data
Aeronautical revenues		175,268	94,892	201,446
Non-aeronautical revenues		24,450	17,425	23,683
Construction services revenues		28,802	12,233	18,343
Depreciation and amortization		10,811	10,605	9,883
Operating income		32,917	23,661	31,658
Assets per segment			427,761	394,575	455,251
Liabilities per segment			145,686	129,541	150,071
Capital investments			12,233	18,639	130,982
Investment in airport concessions			288,688	285,823	307,785
Operating segments | Zacatecas
Operating segment data
Aeronautical revenues		132,427	71,292	141,500
Non-aeronautical revenues		14,996	10,512	13,945
Construction services revenues		18,318	7,480	6,842
Depreciation and amortization		8,419	8,024	7,813
Operating income		21,138	20,756	31,135
Assets per segment			278,600	276,150	304,253
Liabilities per segment			104,243	113,357	119,919
Capital investments			7,480	6,842	38,291
Investment in airport concessions			212,775	212,224	223,770
Operating segments | Ciudad Juarez
Operating segment data
Aeronautical revenues		403,208	199,685	380,271
Non-aeronautical revenues		36,148	37,736	55,990
Construction services revenues		165,532	27,949	17,650
Depreciation and amortization		15,201	12,717	11,799
Operating income		74,111	60,241	61,374
Assets per segment			685,696	602,764	908,182
Liabilities per segment			251,677	211,678	322,338
Capital investments			32,311	31,452	200,447
Investment in airport concessions			376,574	362,169	528,488
Operating segments | Reynosa
Operating segment data
Aeronautical revenues		119,950	58,010	113,515
Non-aeronautical revenues		12,133	11,500	18,240
Construction services revenues		74,664	55,366	112,031
Depreciation and amortization		20,472	9,553	8,189
Operating income		24,219	9,171	26,375
Assets per segment			724,866	676,207	889,245
Liabilities per segment			445,447	400,642	490,399
Capital investments			55,366	113,242	86,752
Investment in airport concessions			596,461	549,139	652,159
Operating segments | NH T2 Hotel
Operating segment data
Non-aeronautical revenues		171,005	110,299	255,393
Depreciation and amortization		42,054	40,301	39,546
Operating income		35,708	(8,609)	77,325
Assets per segment			498,674	518,590	517,121
Liabilities per segment			201,062	201,012	205,908
Capital investments			187	9,190	105
Operating segments | Hilton Garden Inn
Operating segment data
Non-aeronautical revenues		52,483	32,614	103,474
Depreciation and amortization		9,634	11,430	11,382
Operating income		5,789	(6,918)	32,345
Assets per segment			297,470	301,362	309,245
Liabilities per segment			31,397	34,001	32,992
Capital investments			3,628	82
Operating segments | VYNMSA
Operating segment data
Non-aeronautical revenues		68,294	56,454	41,981
Depreciation and amortization		28,186	23,621	19,548
Operating income		31,222	24,082	15,622
Assets per segment			494,223	390,478	486,130
Liabilities per segment			277,183	185,094	262,011
Capital investments			107,952	46,160	16,127
Operating segments | Other Segment
Operating segment data
Non-aeronautical revenues		4,118,094	2,671,873	5,651,607
Depreciation and amortization		30,155	36,688	50,368
Operating income		4,293,516	1,621,773	4,891,268
Assets per segment			18,275,746	17,432,325	23,092,832
Liabilities per segment			6,327,815	6,554,142	10,190,295
Capital investments			10,945	3,194	10,080
Eliminations
Operating segment data
Aeronautical revenues		(48,787)	(23,803)	(16,903)
Non-aeronautical revenues		(3,676,739)	(2,494,432)	(5,400,515)
Construction services revenues		(14,922)	(26,469)	(46,522)
Depreciation and amortization			(8,581)
Operating income		$ (1,315,188)	(763,696)	(1,181,880)
Assets per segment			(17,071,919)	(15,717,510)	(22,246,505)
Liabilities per segment			(3,722,356)	(3,126,865)	(4,888,594)
Capital investments			(28,634)	(46,522)	(14,923)
Investment in airport concessions			$ (127,007)	$ (102,403)	$ (141,928)

Revenues (Details)

Revenues (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021item	Dec. 31, 2021USD ($)item	Dec. 31, 2021MXN ($)item	Dec. 31, 2021itemkg	Dec. 31, 2021itemlb	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)	Dec. 31, 2018
Revenues
Time period that maximum rates for airport concessions are established	5 years
Number of passengers that a work load unit is equivalent to | item	1	1	1	1	1
Weight of cargo that a work load unit is equivalent to				100	220
Aeronautical services:
Domestic TUA			$ 3,422,714			$ 1,857,551	$ 3,776,401
International TUA			1,169,292			542,933	1,207,989
Landing charges			206,114			147,387	229,919
Platform for embarking and disembarking			134,436			90,257	150,055
Aircraft parking charges on extended stay or overnight			36,539			31,905	35,910
Domestic and international passenger and carry-on baggage check			52,998			29,688	62,970
Aerocars and jetways			22,395			19,920	48,074
Other airport services, leases and regulated access rights			233,240			222,917	241,344
Total revenues from aeronautical services		$ 257,863	5,277,728			2,942,558	5,752,662
Commercial activities
Car parking charges			217,728			126,818	279,463
Advertising			70,338			59,695	76,200
Retail operations			86,128			64,486	124,554
Food and beverage			120,148			87,499	144,374
Car rental operators			142,651			111,037	149,454
Time share developers			13,557			12,683	16,663
Financial services			8,355			7,853	10,367
Communication and services			18,137			17,800	16,006
Services to passengers			3,561			3,281	4,127
VIP lounges			49,381			36,538	51,176
Other services			49,593			44,300	43,542
Total revenue from commercial activities			779,577			571,990	915,926
Diversification activities:
Hotel services			221,728			141,890	357,032
OMA Carga			257,210			183,382	194,936
Real estate services			19,721			16,499	18,181
Industrial services			63,737			51,272	39,451
Other services			6,889			7,547	4,966
Total diversification activities			569,285			400,590	614,566
Complementary activities:
Leasing of space			122,639			85,729	83,477
Access rights			21,316			15,819	19,709
Documented baggage inspection			150,238			86,491	175,006
Other services (CUSS and CUTE)			10,324			10,420	10,921
Total of complimentary activities			304,517			198,459	289,113
Total revenue from non-aeronautical services		$ 80,782	$ 1,653,379			$ 1,171,039	$ 1,819,605
Percentage of revenues generated by the Monterrery, Acapulco, Mazatlan, Culiacan, Chihuahua, Ciudad Juarez and Zihuatanejo airports						76.00%	76.00%	76.00%

Cost of services (Details)

Cost of services (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MXN ($)	Dec. 31, 2020MXN ($)	Dec. 31, 2019MXN ($)
Cost of services
Wages and salaries		$ 229,358	$ 228,993	$ 242,473
Maintenance		142,069	124,563	177,191
Security and insurance		128,299	134,774	161,351
Utilities (electric, cleaning and water)		144,727	122,961	177,250
Building lease		2,015	2,543	15,683
Allowance for doubtful accounts		646	17,738	(241)
Cost of hotel service		44,282	30,650	85,706
Equipment lease, fees and others		90,711	103,736	94,794
Cost of services	$ 38,213	$ 782,107	$ 765,958	$ 954,207

Subsequent event (Details)

Subsequent event (Details)	Jul. 31, 2022MXN ($)	May 31, 2022MXN ($)	Apr. 22, 2022MXN ($)item	Mar. 31, 2022MXN ($)tranche	Jan. 19, 2022MXN ($)$ / shares	Dec. 14, 2021MXN ($)$ / shares	Apr. 21, 2021$ / shares	Apr. 29, 2019MXN ($)$ / shares	Mar. 31, 2022MXN ($)
Subsequent event
Dividends Approved					$ 4,370,000,000,000	$ 2,000,000,000,000		$ 1,600,000,000
Dividends per share | $ / shares					$ 11.201923995	$ 5.126738671	$ 5.126738671	$ 4.0633
Dividend payments
Subsequent event
Dividends Approved	$ 500,000,000	$ 1,800,000,000	$ 2,300,000,000		$ 4,325,841,000
Number of installments for payment of a cash dividend | item			2
Dividends per share | $ / shares					$ 11.201923995
Debt instrument, bonds issued on March 31, 2022
Subsequent event
Principal amount				$ 4,000,000,000					$ 4,000,000,000
Number of tranches | tranche				2
Debt instrument, bonds issued on March 31, 2022 | Variable interest rate
Subsequent event
Principal amount				$ 1,700,000,000					$ 1,700,000,000
Term of loan				5 years
Spread on interest rate basis				0.14%					0.14%
Debt instrument, bonds issued on March 31, 2022 | Fixed interest rate
Subsequent event
Principal amount				$ 2,300,000,000					$ 2,300,000,000
Term of loan				7 years
Interest rate (as a percent)				9.35%					9.35%
Prepaid amount of short-term loan				$ 2,700,000,000
Debt Maturing on April 10, 2026 and April 7, 2028
Subsequent event
Interest rate basis									28-day TIIE