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v3.25.1

Accrued liabilities and provisions (Tables) | 12 Months Ended
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Dec. 31, 2024
Accrued liabilities and provisions |
Schedule of accrued liabilities and provisions | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Asset |  | ​ |  | Environmental |  | ​
​ | ​ | retirement | ​ | ​ | ​ | contingencies and | ​ | ​
​ | ​ | obligation | ​ | Litigation | ​ | others | ​ | Total
Balance as of December 31, 2023 |  | 13,102,128 | ​ | 722,788 | ​ | 2,317,724 | ​ | 16,142,640
Abandonment costs update |  | (2,096,927) | ​ | — | ​ | — | ​ | (2,096,927)
Additions (recoveries) (1) | ​ | 147,826 | ​ | (44,519) | ​ | 208,821 | ​ | 312,128
Uses |  | (765,921) | ​ | (150,071) | ​ | (380,972) | ​ | (1,296,964)
Financial costs and interest |  | 636,308 | ​ | 245,278 | ​ | 50,397 | ​ | 931,983
Fair value adjustment in business combination | ​ | 32,450 | ​ | — | ​ | — | ​ | 32,450
Reversal of fields (2) | ​ | 4,849 | ​ | — | ​ | — | ​ | 4,849
Foreign currency translation |  | 151,292 | ​ | 24,974 | ​ | 57,536 | ​ | 233,802
Transfers | ​ | (608) | ​ | (610) | ​ | 93,435 | ​ | 92,217
Balance as of December 31, 2024 |  | 11,211,397 | ​ | 797,840 | ​ | 2,346,941 | ​ | 14,356,178
Current |  | 1,133,919 | ​ | 37,480 | ​ | 449,107 | ​ | 1,620,506
Non-current |  | 10,077,478 | ​ | 760,360 | ​ | 1,897,834 | ​ | 12,735,672
​ |  | 11,211,397 | ​ | 797,840 | ​ | 2,346,941 | ​ | 14,356,178
(1) | It mainly includes the recognition of provisions related to potential obligations, provision forced environmental at Ecopetrol S.A., among others.
(2) | Corresponds to the abandonment provision associated with the assets delivered to Ecopetrol S.A. of the La Cañada and La Hocha fields.
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 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.
​
Schedule of litigations | ​
​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023
ISA Energía Brasil. Civil contingency: Nullity of merger of EPTE by CTEEP, issued by Joana D Arc Tensol Rodrigues Pereira. It corresponds to a declaratory action in which minority shareholders claim the nullity of the merger of the Paulista Electric Power Transmission Company (EPTE) by the company or, jointly and severally, the declaration of their right to withdraw and the determination of the payment of the redemption value of their shares. In 2023, the process was classified as a contingent liability. | ​ | 49,577 | ​ | —
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. |  | 38,489 |  | 34,846
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 2011 to 2022 or the provision of the Dark Optical Fiber service. | ​ | 12,164 | ​ | 10,161
Transelca. Regulatory contingency: Unavailability of service. Compensation for energy not supplied. In June 2020, a shot occurred in the Bay of Line BL2 Sabanalarga-Fundación, at the Sabanalarga substation, 220 kV; the substation went out of operation, as well as other assets operated by Transelca and other third parties, leaving a large region of the Atlantic Coast without electricity service. In accordance with the provisions of Resolution GREC 011 of 2009, numeral 3.8.3, this event may cause the company to pay compensation for energy not supplied. | ​ | 8,689 | ​ | 8,714
Ecopetrol S.A. as responsible for the damages caused by export activities in influence of the municipalities of Cicuco, Talaigua Nuevo and Mompox. | ​ | 6,084 | ​ | 5,429
Schedule of unrecorded contingent liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2024 | ​ | 2023
​ |  | Number of |  | ​ |  | Number of |  | ​
Type of process | ​ | processes | ​ | Proceedings | ​ | processes | ​ | Proceedings
Constitutional |  | 75 | ​ | 644,298 |  | 115 |  | 644,398
Ordinary administrative |  | 148 | ​ | 2,980,078 |  | 145 |  | 3,092,308
Labor |  | 667 | ​ | 105,142 |  | 645 |  | 78,432
Civil |  | 44 | ​ | 2,679 |  | 57 |  | 17,350
Arbitration | ​ | 1 | ​ | 80,263 | ​ | 1 | ​ | 449,781
Penal |  | 4 | ​ | 22 |  | 1 |  | —
​ |  | 939 |  | 3,812,482 |  | 964 |  | 4,282,269
Schedule of contingent assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2024 | ​ | 2023
​ |  | Number of |  | ​ |  | Number of |  | ​
Type of process | ​ | processes | ​ | Proceedings | ​ | processes | ​ | Proceedings
Ordinary administrative |  | 113 | ​ | 772,430 | ​ | 94 | ​ | 662,350
Arbitration |  | 1 | ​ | — | ​ | 1 | ​ | 300,846
Civil |  | 311 | ​ | 1,074,544 | ​ | 268 | ​ | 31,136
Penal |  | 159 | ​ | 36,418 | ​ | 116 | ​ | 35,561
Labor |  | 526 | ​ | 1,847,242 | ​ | 488 | ​ | 18,424
Constitutional |  | 5 | ​ | — | ​ | 6 | ​ | —
​ |  | 1,115 | ​ | 3,730,634 | ​ | 973 | ​ | 1,048,317
​

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