XML 74 R52.htm IDEA: XBRL DOCUMENT

Financial Instruments by Category (Tables)

9 Months Ended

12 Months Ended

Dec. 31, 2021

Dec. 31, 2020

Financial Assets and Liabilities by Category of Financial Instruments

The following tables show the financial assets and liabilities by category of financial instrument and a reconciliation to the corresponding line item in the statements of financial position, as appropriate. Since the line items “Other receivables”, “Accounts payable” and “Other liabilities” contain both financial instruments and non-financial assets and liabilities (such as tax receivables, and receivables and payables in kind, among other) reconciliation is presented in the columns headed “Non-financial assets” and “Non-financial Liabilities”.

Financial Assets


	2020
	Financial Assets at amortized cost		Financial Assets at fair value through profit or loss			Subtotal Financial Assets		Non-financial Assets		Total
Other receivables (1)		15,391		—			15,391		35,029		50,420
Trade receivables (2)		136,057		—			136,057		—		136,057
Investment in financial assets		19,052		9,882	(3)		28,934		—		28,934
Cash and cash equivalents		20,032		34,586			54,618		—		54,618

		190,532		44,468			235,000		35,029		270,029


	2019
	Financial Assets at amortized cost		Financial Assets at fair value through profit or loss			Subtotal Financial Assets		Non-financial Assets		Total
Other receivables (1)		19,078		—			19,078		29,892		48,970
Trade receivables (2)		139,982		—			139,982		—		139,982
Investment in financial assets		—		8,370			8,370		—		8,370
Cash and cash equivalents		59,062		7,038			66,100		—		66,100

		218,122		15,408			233,530		29,892		263,422


	2018
	Financial Assets at amortized cost		Financial Assets at fair value through profit or loss			Subtotal Financial Assets		Non-financial Assets		Total
Other receivables (1)		14,860		—			14,860		17,250		32,110
Trade receivables (2)		98,930		—			98,930		—		98,930
Investment in financial assets		—		10,941			10,941		—		10,941
Cash and cash equivalents		38,236		7,792			46,028		—		46,028

		152,026		18,733			170,759		17,250		188,009

(1)	Does not include the provision for other doubtful receivables.

(2)	Does not include the provision for doubtful trade receivables.

(3)	Granted guarantees for contractual commitments with Exmar. See Note 33.e and 33.f.

Financial Liabilities


	2020
	Financial liabilities at amortized cost		Financial liabilities at fair value through profit or loss		Subtotal financial liabilities		Non-financial liabilities		Total
Lease liabilities		46,270		—		46,270		—		46,270
Loans		678,306		—		678,306		—		678,306
Other liabilities		12,023		—		12,023		—		12,023
Accounts payable		139,219		—		139,219		5,874		145,093

		875,818		—		875,818		5,874		881,692


	2019
	Financial liabilities at amortized cost		Financial liabilities at fair value through profit or loss		Subtotal financial liabilities		Non-financial liabilities		Total
Lease liabilities		61,780		—		61,780		—		61,780
Loans		526,760		—		526,760		—		526,760
Other liabilities		2,013		—		2,013		—		2,013
Accounts payable		149,880		—		149,880		1,180		151,060

		740,433		—		740,433		1,180		741,613


	2018
	Financial liabilities at amortized cost		Financial liabilities at fair value through profit or loss		Subtotal financial liabilities		Non-financial liabilities		Total
Lease liabilities		—		—		—		—		—
Loans		335,078		—		335,078		—		335,078
Other liabilities		1,271		—		1,271		—		1,271
Accounts payable		87,087		—		87,087		511		87,598

		423,436		—		423,436		511		423,947

Summary of Gains and Losses on Financial and non-financial Instruments

Gains and losses on financial and

non-

financial

instruments are allocated to the following categories:


	2020
	Financial and non- financial Assets / Liabilities at amortized cost			Financial Assets / Liabilities at fair value through profit or loss			Total
Interest income		7,363			—			7,363
Interest loss		(65,821	)		—			(65,821	)
Net financial accretion		(8,794	)		—			(8,794	)
Net exchange differences		36,102			—			36,102
Fair value loss on financial assets at fair value through profit or loss		—			3,862			3,862
Result from derivative financial instruments		—			(860	)		(860	)
Results from transactions with financial assets		—			9,786			9,786
Result from financial instruments exchange (1)		—			1,330			1,330
Result from debt exchange (2)		(2,097	)		—			(2,097	)
Result from net monetary position		7,828			—			7,828

		(25,419	)		14,118			(11,301	)

(1)	See Note 6 “Public securities and public debt restructuring”.

(2)	See Note 20.


	2019
	Financial and non- financial Assets / Liabilities at amortized cost			Financial Assets / Liabilities at fair value through profit or loss			Total
Interest income		7,665			—			7,665
Interest loss		(48,136	)		—			(48,136	)
Net financial accretion		(5,592	)		—			(5,592	)
Net exchange differences		47,935			—			47,935
Fair value gains on financial assets at fair value through profit or loss		—			(1,449	)		(1,449	)
Result from derivative financial instruments		—			(293	)		(293	)
Result from net monetary position		5,904			—			5,904

		7,776			(1,742	)		6,034


	2018
	Financial and non- financial Assets / Liabilities at amortized cost			Financial Assets / Liabilities at fair value through profit or loss		Total
Interest income		3,033			—		3,033
Interest loss		(28,717	)		—		(28,717	)
Net financial accretion		7,627			—		7,627
Net exchange differences		54,459			—		54,459
Fair value gains on financial assets at fair value through profit or loss		—			2,596		2,596
Result from derivative financial instruments		—			933		933
Result from net monetary position		1,594			—		1,594

		37,996			3,529		41,525

Summary of Company's Financial Assets Measured at Fair Value

The tables below show the Group’s financial assets measured at fair value as of December 31, 2020, 2019 and 2018 and their allocation to their fair value levels.


	2020
Financial Assets	Level 1		Level 2		Level 3		Total
Investment in financial assets (1) (2) :
- Public securities		9,882		—		—		9,882

		9,882		—		—		9,882

Cash and cash equivalents:
- Mutual funds		34,586		—		—		34,586

		34,586		—		—		34,586

		44,468		—		—		44,468

(1)	Additionally, the Group has Treasury Bills as financial assets measured at amortized cost of 19,052 as of December 31, 2020.

(2)	Granted guarantees for contractual commitments with Exmar. See Note 33.e and 33.f.


	2019
Financial Assets	Level 1		Level 2		Level 3		Total
Investment in financial assets:
- Public securities		8,370		—		—		8,370

		8,370		—		—		8,370

Cash and cash equivalents:
- Mutual funds		7,038		—		—		7,038

		7,038		—		—		7,038

		15,408		—		—		15,408


	2018
Financial Assets	Level 1		Level 2		Level 3		Total
Investments in financial assets:
- Public securities		10,941		—		—		10,941

		10,941		—		—		10,941

Cash and cash equivalents:
- Mutual funds		7,792		—		—		7,792

		7,792		—		—		7,792

		18,733		—		—		18,733