Financial Instruments by Category (Tables)

12 Months Ended

Dec. 31, 2021

Financial Assets and Liabilities by Category of Financial Instruments


	2021
	Financial Assets at amortized cost		Financial Assets at fair value through profit or loss			Subtotal Financial Assets		Non-financial Assets		Total
Other receivables (1)		22,635		—			22,635		61,790		84,425
Trade receivables (2)		158,487		—			158,487		—		158,487
Investment in financial assets		43,514		10,032			53,546		—		53,546
Cash and cash equivalents		32,489		30,189			62,678		—		62,678

		257,125		40,221			297,346		61,790		359,136


	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

(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 Notes 34.d) and 34.e).


	2021
	Financial liabilities at amortized cost		Financial liabilities at fair value through profit or loss		Subtotal financial liabilities		Non-financial liabilities		Total
Lease liabilities		55,622		—		55,622		—		55,622
Loans		757,215		—		757,215		—		757,215
Other liabilities		4,436		—		4,436		—		4,436
Accounts payable		195,423		—		195,423		7,016		202,439

		1,012,696		—		1,012,696		7,016		1,019,712


	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

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:


	2021
	Financial and non financial Assets / Liabilities at amortized cost			Financial Assets / Liabilities at fair value through profit or loss			Total
Interest income		16,880			—			16,880
Interest loss		(71,870	)		—			(71,870	)
Net financial accretion		(13,628	)		—			(13,628	)
Net exchange differences		23,012			—			23,012
Fair value loss on financial assets at fair value through profit or loss		—			10,869			10,869
Result from derivative financial instruments		—			(1,048	)		(1,048	)
Results from transactions with financial assets		—			—			—
Result from financial instruments exchange		—			—			—
Result from debt exchange (2)		1,855			—			1,855
Result from net monetary position		12,384			—			12,384

		(31,367	)		9,821			(21,546	)


	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	)


	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 loss on financial assets at fair value through profit or loss		—			(1,449	)		(1,449	)
Result from derivative financial instruments		—			(293	)		(293	)
Results from transactions with financial assets		—			—			—
Result from financial instruments exchange		—			—			—
Result from debt exchange		—			—			—
Result from net monetary position		5,904			—			5,904

		7,776			(1,742	)		6,034

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, 2021, 2020 and 2019 and their allocation to their fair value levels.


	2021
Financial Assets	Level 1		Level 2		Level 3		Total
Investments in financial assets: (1)
- Public securities		10,032		—		—		10,032

		10,032		—		—		10,032

Cash and cash equivalents:
- Mutual funds		30,189		—		—		30,189

		30,189		—		—		30,189

		40,221		—		—		40,221


	2020
Financial Assets	Level 1		Level 2		Level 3		Total
Investments 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


	2019
Financial Assets	Level 1		Level 2		Level 3		Total
Investments in financial assets: (1)
- 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