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v3.24.3

Trade and other receivables | 6 Months Ended
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Jun. 30, 2024
Trade and other receivables |
Trade and other receivables |
| 7. | Trade and other receivables
​
​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | December 31,
​ |  | 2024 |  | 2023
​ | ​ | (Unaudited) | ​ | ​
Current |  | ​ |  |
Fuel Price stabilization fund (1) |  | 12,057,921 | ​ | 20,505,603
Customers | ​ | ​ | ​ | ​
Foreign |  | 4,210,481 | ​ | 4,220,537
Domestic |  | 2,870,405 | ​ | 3,087,463
Concessions (2) |  | 3,931,662 | ​ | 4,054,429
Accounts receivable from employees | ​ | 108,067 | ​ | 106,022
Related parties (Note 30) |  | 81,843 | ​ | 123,058
Industrial services |  | 45,175 | ​ | 40,729
Other |  | 980,689 | ​ | 1,329,565
​ | ​ | 24,286,243 | ​ | 33,467,406
Impairment | ​ | (145,108) | ​ | (156,764)
​ |  | 24,141,135 | ​ | 33,310,642
Non–current |  |  |  |
Concessions (2) | ​ | 26,623,302 | ​ | 26,323,424
Accounts receivable from employees | ​ | 624,892 | ​ | 565,914
Customers | ​ | ​ | ​ | ​
Foreign | ​ | 186,798 | ​ | 150,033
Domestic |  | 76,165 | ​ | 75,419
Related parties (Note 30) |  | 230,980 | ​ | 143,238
Other (3) | ​ | 3,192,273 | ​ | 3,180,581
​ | ​ | 30,934,410 | ​ | 30,438,609
Impairment |  | (645,112) | ​ | (657,521)
​ |  | 30,289,298 | ​ | 29,781,088
| (1) | Corresponds to the application of Resolution 180522 of March 29, 2010, and other regulations that modify and add it (Decree 1880 of 2014 and Decree 1068 of 2015), which establishes the procedure to recognize the subsidy for refiners and importers of motor gasoline current and ACPM, and the methodology for calculating the net position (value generated between the parity price and the regulated price, which can be positive or negative).
During 2024, the Ministry of Finance and Public Credit made payments to the Ecopetrol Business Group for $12,957,299, as follows:
| - | Ecopetrol S.A. received cash payments for $10,414,093. These payments correspond to the settlement of the first and second quarters of 2023.
| - | Refinería de Cartagena received cash payments for $2,543,206 corresponding to the settlement of the first quarter of 2023.
During 2023, the Ministry of Finance and Public Credit paid $26,346,530 to the Ecopetrol Business Group as follows;
| - | Payments to Ecopetrol for $2,876,149 in cash and $21,576,179 through offsetting with dividends payable to the Ministry of Finance and Public Credit, this operation did not generate cash flows and its effect implies an increase in the variation in working capital in the cash flow statement of the Ecopetrol Business Group. These payments correspond to the settlements of the second, third and fourth quarters of 2022.
| - | Payments to Refinería de Cartagena for $1,894,202 in cash in August 2023, corresponding to settlement of the fourth quarter of 2022.
| (2) | Includes electric power transmission and toll roads concessions. Corresponds to accounts receivable for concessions acquired for public electric power transportation services and for public road transportation service.
| (3) | Corresponds mainly to accounts receivable from the Government of Brazil for employee benefits governed by Law 4819 of 1958 to ISA CTEEP, and crude loan agreements of the Business Group for transportation systems. The gross value of these accounts receivable is $2,221,991 (2023: $2,279,637) and the provision for expected losses established, included in the provision line for expected credit losses, is $385,229 (2023: $407,567), for a net book value of $1,836,762 (2023: $1,872,070). The administration monitors the progress and developments related to the legal aspect of the matter and continuously evaluates the possible impacts on its financial statements.
The book value of trade accounts and other accounts receivable approximates their fair value.

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