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Accrued liabilities and provisions (Tables)

12 Months Ended

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