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Accrued liabilities and provisions (Tables) | 12 Months Ended
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Dec. 31, 2023
Accrued liabilities and provisions |
Schedule of accrued liabilities and provisions | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Asset |  | ​ |  | Environmental |  | ​
​ | ​ | retirement | ​ | ​ | ​ | contingencies and | ​ | ​
​ | ​ | obligation | ​ | Litigation | ​ | others | ​ | Total
Balance as of December 31, 2022 |  | 10,006,028 | ​ | 898,251 | ​ | 1,852,215 | ​ | 12,756,494
Abandonment costs update (1) |  | 3,465,340 | ​ | — | ​ | — | ​ | 3,465,340
Additions (2) | ​ | 71,001 | ​ | 27,250 | ​ | 755,114 | ​ | 853,365
Uses (3) |  | (680,283) | ​ | (905,351) | ​ | (382,828) | ​ | (1,968,462)
Financial costs and interest (3) |  | 477,491 | ​ | 808,176 | ​ | 45,764 | ​ | 1,331,431
Foreign currency translation |  | (237,449) | ​ | (79,670) | ​ | (137,107) | ​ | (454,226)
Transfers | ​ | — | ​ | (25,868) | ​ | 184,566 | ​ | 158,698
Balance as of December 31, 2023 |  | 13,102,128 | ​ | 722,788 | ​ | 2,317,724 | ​ | 16,142,640
Current |  | 1,105,004 | ​ | 70,182 | ​ | 420,063 | ​ | 1,595,249
Non-current |  | 11,997,124 | ​ | 652,606 | ​ | 1,897,661 | ​ | 14,547,391
​ |  | 13,102,128 | ​ | 722,788 | ​ | 2,317,724 | ​ | 16,142,640
(1) | Main variations in the abandonment cost are due to 1) an increase in activity in Rubiales and Caño Sur, 2) an increase in operating costs in Cira-Infantas fields, and 3) upgrades in the equipment and tariff increases.
(2) | It mainly includes the recognition of provisions related to potential obligations, provision forced environmental at Ecopetrol S.A., among others.
(3) | It mainly includes uses and interest expenses originating from rulings against the claims of Ecopetrol S.A. related to public works contributions. The recognition applied Law 2277 of 2022 with which a benefit was obtained by reducing interest payable to the tax authority by 50%
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Asset |  | ​ |  | Environmental |  | ​
​ | ​ | retirement | ​ | ​ | ​ | contingencies and | ​ | ​
​ | ​ | obligation | ​ | Litigation | ​ | others | ​ | Total
Balance as of December 31, 2021 |  | 11,890,319 |  | 703,966 |  | 1,637,922 |  | 14,232,207
Abandonment costs update |  | (1,730,016) |  | — |  | — |  | (1,730,016)
Additions |  | 93,704 |  | 153,786 |  | 468,341 |  | 715,831
Uses |  | (607,769) |  | (41,773) |  | (354,625) |  | (1,004,167)
Financial costs |  | 333,688 |  | 10,293 |  | 17,322 |  | 361,303
Foreign currency translation |  | 186,215 | ​ | 81,894 | ​ | 42,085 | ​ | 310,194
Reversal of provision for sale of assets (1) | ​ | (188,540) | ​ | — | ​ | — | ​ | (188,540)
Transfers |  | 28,427 | ​ | (9,915) | ​ | 41,170 | ​ | 59,682
Balance as of December 31, 2022 |  | 10,006,028 |  | 898,251 |  | 1,852,215 |  | 12,756,494
Current |  | 946,675 |  | 94,375 |  | 492,086 |  | 1,533,136
Non-current | ​ | 9,059,353 |  | 803,876 |  | 1,360,129 |  | 11,223,358
​ | ​ | 10,006,028 |  | 898,251 |  | 1,852,215 |  | 12,756,494
(1) | Corresponding to the abandonment provision associated with the assets related to the participation of Ecopetrol S.A. in Asociación Casanare, Estero, Garcero, Orocué and Corocora (CEGOC), which were sold to Perenco Oil and Gas Colombia. This trade closed on August 26, 2022.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Asset |  | ​ |  | Environmental |  | ​
​ | ​ | retirement | ​ | ​ | ​ | contingencies and | ​ | ​
​ | ​ | obligation | ​ | Litigation | ​ | others | ​ | Total
Balance as of December 31, 2020 |  | 11,239,325 |  | 118,139 |  | 1,070,266 |  | 12,427,730
Abandonment costs update | ​ | 500,868 | ​ | — | ​ | — | ​ | 500,868
Effect of business combination | ​ | — | ​ | 329,123 | ​ | 618,760 | ​ | 947,883
Additions |  | 242,435 |  | 261,785 |  | 210,619 |  | 714,839
Uses |  | (548,133) |  | (13,453) |  | (334,922) |  | (896,508)
Financial costs |  | 292,329 |  | 3,925 |  | 7,272 |  | 303,526
Foreign currency translation |  | 152,212 |  | 4,466 |  | 34,774 |  | 191,452
Transfers |  | 11,283 |  | (19) |  | 31,153 |  | 42,417
Balance as of December 31, 2021 |  | 11,890,319 |  | 703,966 |  | 1,637,922 |  | 14,232,207
Current |  | 1,041,674 |  | 59,843 |  | 488,601 |  | 1,590,118
Non-current | ​ | 10,848,645 | ​ | 644,123 | ​ | 1,149,321 | ​ | 12,642,089
​ | ​ | 11,890,319 | ​ | 703,966 | ​ | 1,637,922 | ​ | 14,232,207
​
Schedule of litigations | ​
​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022
CTEEP Regulatory Contingency: Billing Eletrobras – RBNI Corresponds to the collection action filed by Eletrobras against ISA CTEEP requesting the return of the value charged in excess by the company as part of the payment of the compensation resulting from the extension of Concession Contract No. 059/2001 under Law No. 12,783/201, relating to NI facilities (new investments) that had been transferred to the company by Eletrobras. |  | 34,846 |  | 40,692
Tax contingency: Property and Urban Land Tax (IPTU) CTEEP: corresponds to processes related to the collection of Property Tax (IPTU) in several municipalities of the State of São Paulo and recognizes a provision to cover processes. |  | 20,228 |  | 23,691
Unfavorable first instance ruling for Ecopetrol in the process of direct fixing for the damages associated with the hydrocarbon spill that occurred in Guaduas, Vereda Raizal and Cajón, in the property called “La Floresta” in May 2004. | ​ | 14,245 | ​ | 14,245
Administrative processes of a sanctioning type issued by PRONATEL and OSIPTEL Internexa Peru: Procedure for failure to pay contributions during the years 2010 to 2023 for the usufruct contracts with Telefónica del Perú and associated fines. | ​ | 10,161 | ​ | 11,675
Second instance rulings unfavorable to the interests of Ecopetrol, related to public works contributions, for which they have a unified sentence and that could be subject to collection by the tax authority. | ​ | 6,792 | ​ | 223,439
Lost profits because of an open competition for the management of a set of assets transferred to a trust company. | ​ | 5,774 | ​ | 5,774
Ecopetrol S.A. as responsible for the damages caused by export activities in the area of influence of the municipalities of Cicuco, Talaigua Nuevo and Mompox. | ​ | 5,428 | ​ | 4,680
Schedule of unrecorded contingent liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023 | ​ | 2022
​ |  | Number of |  | ​ |  | Number of |  | ​
Type of process | ​ | processes | ​ | Proceedings | ​ | processes | ​ | Proceedings
Constitutional |  | 115 | ​ | 644,398 |  | 122 |  | 642,057
Ordinary administrative |  | 145 | ​ | 3,092,308 |  | 147 |  | 2,590,089
Labor |  | 645 | ​ | 78,432 |  | 625 |  | 68,194
Civil |  | 57 | ​ | 17,350 |  | 59 |  | 761,090
Arbitration | ​ | 1 | ​ | 449,781 | ​ | — | ​ | —
Penal |  | 1 | ​ | — |  | — |  | —
​ |  | 964 |  | 4,282,269 |  | 953 |  | 4,061,430
Schedule of contingent assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023 | ​ | 2022
​ |  | Number of |  | ​ |  | Number of |  | ​
Type of process | ​ | processes | ​ | Proceedings | ​ | processes | ​ | Proceedings
Ordinary administrative |  | 94 | ​ | 662,350 | ​ | 87 | ​ | 687,332
Arbitration |  | 1 | ​ | 300,846 | ​ | — | ​ | —
Civil |  | 268 | ​ | 31,136 | ​ | 211 | ​ | 30,717
Penal |  | 116 | ​ | 35,561 | ​ | 98 | ​ | 2,453
Labor |  | 488 | ​ | 18,424 | ​ | 406 | ​ | 15,696
Constitutional |  | 6 | ​ | — | ​ | 10 | ​ | —
​ |  | 973 | ​ | 1,048,317 | ​ | 812 | ​ | 736,198
​

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