Treasury Report October 2025

Treasury Comments 

Treasury Comments

Record month for maintenance fee income

Extraordinary security expenses due to community events

Advances/Records of road projects (repaving and bike lane)

In October, initial payments were recorded for the repaving projects ($264,480 MXN) and bike lane ($67,420 MXN). These movements appear in the maintenance income statement. 

English

Highest maintenance-fee revenue month of the year

Extraordinary security expenses due to community events

Advance registrations for road paving and the bicycle route

October includes initial payments recorded for the street repaving project (MXN $264,480) and the bike route (MXN $67,420), shown in the maintenance section of the P&L.

Accounting comments and reclassifications

Accounting notes & reclassifications

Accumulated depreciation as of October 2025

It is already integrated into the statements (depreciation for the period of MXN $1,111,482 and updated accumulated depreciation accounts on the balance sheet).

Employee life insurance (La Latinoamericana) 

Reclassified from 6050.2 Uniforms to the correct account 6050.16 Liability Insurance (no impact on total expenses, only on its presentation).

Access arm repair 

September's expense was reclassified to 6600.9 Access Arm Maintenance. The correct amount is MXN $31,320 (not MXN $31,200).

Access cards

MXN $24,146.16 was reclassified from 6050.8 Office Supplies to 6050.1 Smart Cards to show the expense in the specific account (no change in total). (Internal record; no effect on totals).

Banks and cash flow

Cash in BBVA 806 (fees) ended October at MXN $13.12 million, consistent with strong collections for the month; payroll BBVA 8643 closed at MXN $46,451 after salary payments.

English

Accumulated depreciation through October 2025

Reflected in the statements (depreciation for the period MXN $1,111,482 and updated accumulated-depreciation accounts on the balance sheet).

Employee life insurance (La Latinoamericana)

Reclassified from 6050.2 Uniforms to the correct 6050.16 Civil Liability Insurance (presentation change only, no impact on totals).

Access barrier repair

The September expense was reclassified to 6600.9 Access Barriers Maintenance. The correct amount is MXN $31,320 (not $31,200).

Access cards

MXN $24,146.16 reclassified from 6050.8 Office Supplies to 6050.1 Smart Cards to show the spend in the specific account (no change to totals). (Internal classification; totals unaffected).

Cash & flow

BBVA 806 (fees) ended October at MXN $13.12M, consistent with strong collections.