
	2021				2020				2019
	Non-current		Current		Non-current		Current		Non-current		Current

Lease liabilities		28,335		27,287		24,172		22,098		40,391		21,389

These liabilities are discounted at the following rates:


Lease term	2021		Effective average monthly rate used			2020		Effective average monthly rate used			2019		Effective average monthly rate used
0 to 1 year		3,312		0.80	%		5,370		0.93	%		3,778		0.56	%
1 to 2 years		11,952		1.03	%		10,544		0.76	%		7,634		0.73	%
2 to 3 years		15,318		1.15	%		6,602		0.79	%		11,813		0.72	%
3 to 4 years		11,134		1.25	%		9,610		0.87	%		5,404		0.70	%
4 to 5 years		4,310		0.96	%		2,674		0.92	%		10,732		0.70	%
5 to 9 years		8,836		0.89	%		7,917		0.92	%		2,498		0.78	%
More than 9 years		760		0.80	%		3,553		0.82	%		19,921		0.98	%

		55,622					46,270					61,780

Financial expenses accrued as of year ended December 31, 2021, 2020 and 2019, resulting from lease contracts, amount to 5,331, 5,706 and 2,885, respectively. From this accreation, 4,311, 4,739 and 2,574 were included in the “Financial Accretion” line in financial loss of the “Net Financial Results” item of the comprehensive statement of income and 1,020, 967 and 311 were capitalized in “Property, Plant and Equipment”, for the years ended December 31, 2021, 2020 and 2019, respectively.

As of December 31, 2021, maturities of liabilities related to lease contracts are exposed on Note 4.

The evolution of the Group’s leases liabilities for the fiscal year ended December 31, 2021, 2020 and 2019 is as follows:


	2021			2020			2019
Balance at the beginning of the year		46,270			61,780			23,059	(2)
Leases increase		27,745			11,421			39,779
Financial accretion		5,331			5,706			2,885
Leases decrease		(4,352	)		(28,914	) (3)		(1,741	)
Payments		(28,526	)		(23,290	)		(15,208	)
Exchange and translation differences, net		9,213			19,548			12,999
Result from net monetary position (1)		(59	)		19			7

Balance at the end of year		55,622			46,270			61,780

(1)	Includes the adjustment for inflation of opening balances of lease liabilities of subsidiaries with the Peso as functional currency, which was charged to other comprehensive income and the adjustment for inflation of the period, which was charged to results.

(2)	Corresponds to the balance related to initial application of IRFS 16.

(3)	Includes decrease in liquefaction barge with Exmar. See Note 34.d).

Total charges recorded in comprehensive income for the fiscal year and total capitalizations for short-term leases,

low-value

leases and variable lease payments related to the underlying asset performance and/or use, amounted to 10,953, 11,764 and 13,886 as of December 31, 2021, 2020 and 2019, respectively.