| Summary of Provisions for Sundry Creditors and Others |
At December 31, 2025, 2024 and 2023, the provisions for sundry creditors and others are as follows: | | | | | | | | | | | | | | 2025 | 2024 | 2023 | | Provision for plugging of wells (Note 12) | Ps. | 126,608,358 | | 115,514,750 | | 61,117,106 | | | Provision for trails in process (Note 27) | 13,424,603 | | 13,186,811 | | 12,436,092 | | | Provision for environmental costs | 12,783,721 | | 9,134,000 | | 9,757,356 | | | Ps. | 152,816,682 | | 137,835,561 | | 83,310,554 | |
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| Summary of Allowance Account for Plugging of Wells, Trials in Progress and Environmental Costs |
The following tables show the allowance account for plugging of wells, trials in progress and environmental costs: | | | | | | | | | | | | | Plugging of wells | | 2025 | 2024 | 2023 | | Balance at the beginning of the year | Ps. | 115,514,750 | | 61,117,106 | | 66,699,388 | | | Increase (decrease) capitalized in fixed assets | 17,374,573 | | 34,738,841 | | (920,616) | | | Unwinding of discount against income | 7,816,800 | | 9,126,600 | | 4,638,600 | | | Unrealized foreign exchange loss (gains) | (13,109,300) | | 12,013,300 | | (8,475,320) | | | Amount used | (988,465) | | (1,481,097) | | (824,946) | | | Balance at the end of the year | Ps. | 126,608,358 | | 115,514,750 | | 61,117,106 | |
| | | | | | | | | | | | | Trials in progress | | 2025 | 2024 | 2023 | | Balance at the beginning of the year | Ps. | 13,186,811 | | 12,436,092 | | 10,533,137 | | | Additions against expenses | 18,482,359 | | 6,680,867 | | 6,684,626 | | | Provision cancellation | (17,939,697) | | (6,115,426) | | (4,901,474) | | | Amount used | (304,870) | | 185,278 | | 119,803 | | | Balance at the end of the year | Ps. | 13,424,603 | | 13,186,811 | | 12,436,092 | |
| | | | | | | | | | | | | Environmental costs | | 2025 | 2024 | 2023 | | Balance at the beginning of the year | Ps. | 9,134,000 | | 9,757,356 | | 11,914,160 | | | Additions against expenses | 4,592,195 | | 1,654,921 | | 487,036 | | | Cancellation against expenses | (804,115) | | (2,128,943) | | (2,613,047) | | | Amount used | (138,359) | | (149,334) | | (30,793) | | | Balance at the end of the year | Ps. | 12,783,721 | | 9,134,000 | | 9,757,356 | |
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| Summary of provisions for plugging of wells |
Moreover, the time of plugging depends on when the fields cease to have economically viable production rates, which, in turn, depends on the inherently uncertain future prices of oil and gas. Well plugging of works will be carried out as follows: | | | | | | | Year | Amount | | 2026 | Ps. | 613,082 | | | 2027 | 232,915 | | | 2028 | 2,697,143 | | | 2029 | 1,459,736 | | | 2030 | 4,102,872 | | | More than five years | 117,502,610 | | | Total | Ps. | 126,608,358 | |
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