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Trade Receivables (Tables)

12 Months Ended

Dec. 31, 2020

Text block [abstract]

Summary of Trade Receivables


		2020								2019								2018
		Non current				Current				Non current				Current				Non current				Current
Accounts receivable and related parties (1) (2)			17,392				118,665				15,325				124,657				23,508				75,422
Provision for doubtful trade receivables			(8,861	)			(10,519	)			—				(6,580	)			—				(2,776	)

			8,531				108,146				15,325				118,077				23,508				72,646

(1)	See Note 35 for information about related parties.

(2)	See Note 23 for information about credits for contracts included in trade receivables.

Summary of Evolution of the Provision for Doubtful Trade Receivables

Set forth below is the evolution of the provision for doubtful trade receivables as of December 31, 2020, 2019 and 2018:


		2020								2019								2018
		Non current				Current				Non current				Current				Non current				Current
Balance at beginning of year			—				6,580				—				2,776				—				1,323
Modification of balance at beginning of the fiscal year (1)			—				—				—				—				—				425

Balance at beginning of the fiscal year			—				6,580				—				2,776				—				1,748

Increases charged to expenses (3)			2,228				10,818				—				3,891				—				444
Decreases charged to income			—				(729	)			—				(707	)			—				(91	)
Amounts incurred due to utilization			—				—				—				(112	)			—				—
Translation differences			—				715				—				847				—				607
Result from net monetary position (2)			—				(232	)			—				(103	)			—				92
Reclassifications			6,633				(6,633	)			—				(12	)			—				(24	)

Balance at the end of year			8,861				10,519				—				6,580				—				2,776

(1)	Corresponds to the change in the accounting policy described in detail in Note 2.b.18.

(2)	Includes adjustment for inflation of opening balances of the provision for doubtful trade receivables in subsidiaries with the Peso as functional currency which was charged to other comprehensive income and the adjustment for inflation of the fiscal year, which was charged to results.

(3)	As of December 31, 2020, it includes 8,861 corresponding to credits with natural gas distributors for the accumulated daily differences pursuant to Decree No. 1,053/2018. See Note 34.f.