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Impairment of non-current assets (Tables)

12 Months Ended

Dec. 31, 2023

Impairment of non-current assets

Schedule of impairment (losses) or reversals

​

​	​	​	​	​	​	​
Impairment (loss) reversal by segment		2023		2022		2021
Exploration and Production		(2,741,092)		(890,248)		438,020
Refining and Petrochemicals		1,482,444		1,096,021		(305,466)
Transport and Logistics		(630,134)		(406,229)		(165,901)
Electric power transmission and toll roads concessions	​	(209,551)	​	(87,543)	​	(4)
​		(2,098,333)		(287,999)		(33,351)
​	​	​	​	​	​	​
Recognized in:		​		​		​
Property, plant, and equipment (Note 13)		205,780		399,218		(281,132)
Natural resources (Note 14)		(2,153,532)		(623,074)		364,127
Investment in joint ventures and associates (Note 12)		(7,987)		(2,092)		(84,502)
Right of use assets (Note 15)	​	(26,063)	​	(10,785)	​	(31,783)
Other non-current assets		(116,531)		(51,266)		(61)
​		(2,098,333)		(287,999)		(33,351)

Schedule of refining and petrochemical segment

​

​	​	​	​	​	​	​
​		2023		2022		2021
Refinería de Cartagena S.A.S.		1,482,512		1,096,024		34,650
Invercolsa S.A.		(68)		(3)		(97)
Refinería de Barrancabermeja		—		—		(340,019)
​	​	1,482,444	​	1,096,021	​	(305,466)

​

The following is the Cash Generating Units impairment or reversals in the refining and petrochemical segment for the years ended December 31, 2023, 2022 and 2021:

​

2023

​

​	​	​	​	​	​	​
​	​	Carrying		Recoverable	​	Impairment
Cash–generating units		amount		amount		reversal (loss)
Refinería de Cartagena S.A.S.		26,423,190	​	27,905,702	​	1,482,512
Invercolsa S.A.		273	​	205	​	(68)
​		​	​	​	​	1,482,444

​

2022

​

​	​	​	​	​	​	​
​		Carrying		Recoverable		Impairment
Cash–generating units		amount		amount		reversal (loss)
Refinería de Cartagena S.A.S.		31,750,957		32,846,981		1,096,024
Invercolsa S.A.		276		273		(3)
​		​	​	​	​	1,096,021

​

2021

​

​	​	​	​	​	​	​
​		Carrying	​	Recoverable	​	Impairment
Cash–generating units		amount		amount		reversal (loss)
Refinería de Cartagena S.A.S.		26,808,008		26,842,658		34,650
Invercolsa S.A.		292		195		(97)
Refinería de Barrancabermeja		340,019		—		(340,019)
​		​	​	​	​	(305,466)

​

Schedule of breakdown of oilfields impairment losses or reversals

2023

​

​	​	​	​	​	​	​
​		​		​		​
​	​	Carrying	​	Recoverable	​	Impairment
Cash generating units	​	amount	​	amount	​	reversal (loss)
Oil fields in Colombia
Reversal		9,815,365	​	18,112,635	​	363,911
Loss		10,048,388	​	6,951,372	​	(3,097,016)
​		​	​	​	​	(2,733,105)

​

2022

​

​	​	​	​	​	​	​
​	​	​	​	​	​	​
​	​	Carrying	​	Recoverable	​	Impairment
Cash generating units		amount		amount		reversal (loss)
Oil fields in Colombia	​	​	​	​	​	​
Reversal	​	3,540,732	​	5,563,724	​	250,306
Loss		4,870,976	​	3,732,514	​	(1,138,462)
​		​	​	​	​	(888,156)

​

2021

​

​	​	​	​	​	​	​
​		Carrying		Recoverable		Impairment
Cash generating units	​	amount	​	amount	​	reversal (loss)
Oil fields in Colombia
Reversal		11,216,641		17,575,851		499,599
Loss		239,046		136,698		(104,041)
Fields operated abroad
Reversal		1,142,593		1,306,219		126,106
​		​	​	​	​	521,664

Schedule of energy transmission and roads

​

​	​	​	​	​	​	​
Cash–generating units		2023		2022		2021
Non-current asset held for sale		(98,543)		—	​	(4)
Property, plant and, equipment		(97,760)	​	(38,821)		—
Intangibles		(13,248)		(48,722)		—
​		(209,551)		(87,543)		(4)

​

Investment in joint ventures

Impairment of non-current assets

Schedule of breakdown of oilfields impairment losses or reversals

​

​	​	​	​	​	​	​
​		2023		2022		2021
Equion Energía Limited		(7,987)		(2,092)		(83,644)
​		(7,987)		(2,092)		(83,644)

Exploration and Production

Impairment of non-current assets

Schedule of breakdown of oilfields impairment losses or reversals

​

​	​	​	​	​	​	​
​		2023		2022		2021
Oilfields		(2,733,105)		(888,156)		521,664
Investment in joint ventures		(7,987)		(2,092)		(83,644)
​		(2,741,092)	​	(890,248)	​	438,020

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