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Accrued liabilities and provisions (Tables)

12 Months Ended

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