The reported share of the profits of associates and joint ventures line recorded a gain of Ps.

147
million in 2016, mainly due to an equity-method gain from our participation in associated
companies, gains from the Coca-Cola FEMSA’s participation in Coca-Cola FEMSA Philippines,
Inc., and the improvement of the results of our participation in Estrella Azul.

The Asian division consists of the 51% equity investment in CCFPI (Philippines) which was
acquired in 2013, and is accounted for using the equity method of accounting (see Note 9). The
equity in earnings of the Asian division were Ps. 93, Ps. 86 and Ps. (334) in 2016, 2015 and
2014, repectively and are presented as part of the Company’s corporate operations in 2016,
2015 and 2014 and thus disclosed net in the table above as part of the “equity in earnings of
associated companies” in the Mexico & Central America division, as is the equity method
investment in CCFPI Ps. 11,460, Ps. 9,996 and 9,021. However, the Asian division represents a
separate reporting segment under IFRS 8 and is represented by the following investee level
amounts, prior to reflection of the Company’s 51% equity interest in the accompanying
consolidated financial statements: revenues Ps. 22,768, Ps. 19,576 and Ps. 16,548, gross profit
Ps. 7,678, Ps. 5,325 and Ps. 4,913, income before income taxes Ps. 486, Ps. 334 and Ps. 664,
depreciation and amortization Ps. 2,163, Ps. 2,369 and Ps. 643, total assets Ps. 28,066, Ps.
22,002 and Ps. 19,877, total liabilities Ps. 9,634, Ps. 6,493 and Ps. 6,614, capital expenditures
Ps. 3,342, Ps. 1,778 and Ps. 2,215. (page72)
) The Asian division consists of the 51% equity investment in CCFPI (Philippines) which was
acquired in 2013, and is accounted for using the equity method of accounting (see Note 9). The
equity in earnings of the Asian division were Ps. 86, Ps. (334) and Ps. 108 in 2015, 2014 and
2013, repectively and are presented as part of the Company’s corporate operations in 2015,
2014 and 2013 and thus disclosed net in the table above as part of the “equity in earnings of
associated companies” in the Mexico & Central America division, as is the equity method
investment in CCFPI Ps. 9,996, Ps. 9,021 and 9,398. However, the Asian division represents a
separate reporting segment under IFRS 8 and is represented by the following investee level
amounts, prior to reflection of the Company’s 51% equity interest in the accompanying
consolidated financial statements: revenues Ps. 19,576, Ps. 16,548 and Ps. 13,438, gross profit
Ps. 5,325, Ps. 4,913 and Ps. 4,285, income before income taxes Ps. 334, Ps. 664 and Ps. 310,
depreciation and amortization Ps. 2,369, Ps. 643 and Ps. 1,229, total assets Ps. 22,002, Ps.
19,877 and Ps. 17,232, total liabilities Ps. 6,493, Ps. 6,614 and Ps. 4,488, capital expenditures
Ps. 1,778, Ps. 2,215 and Ps. 1,889. (page 122-2015)