Right-of-use Assets (Tables)

12 Months Ended

Dec. 31, 2021

Summary of Evolution of the Group's Right-of-use Assets


	Land and buildings			Exploitation facilities and equipment			Machinery and equipment			Gas stations			Transportation equipment			Total
Balances for initial application of IFRS 16		450			6,732			8,612			3,356			3,909			23,059

Cost
Increases		266			13,129			19,429			163			6,792			39,779
Translation differences		310			4,587			6,189			1,687			2,545			15,318
Adjustment for inflation (2)		—			—			—			275			—			275
Decreases, reclassifications and other movements		—			(1,162	)		(1,264	)		(58	)		(64	)		(2,548	)

Accumulated depreciation
Increases		208			6,051			3,174			667			2,430			12,530	(1)
Translation differences		45			1,138			850			117			619			2,769
Decreases, reclassifications and other movements		—			(507	)		(283	)		(7	)		(10	)		(807	)

Cost		1,026			23,286			32,966			5,423			13,182			75,883
Accumulated depreciation		253			6,682			3,741			777			3,039			14,492

Balance as of December 31, 2019		773			16,604			29,225			4,646			10,143			61,391

Cost
Increases		11			4,116			4,781			97			2,416			11,421
Translation differences		396			9,187			11,275			1,863			5,374			28,095
Adjustment for inflation (2)		7			—			—			321			—			328
Decreases, reclassifications and other movements		(90	)		(9,212	)		(23,984	) (3)		—			(1,771	)		(35,057	)

Accumulated depreciation
Increases		325			7,315			6,336			973			6,713			21,662	(1)
Translation differences		155			3,675			2,497			380			2,525			9,232
Adjustment for inflation (2)		5			—			—			68			—			73
Decreases, reclassifications and other movements		(10	)		(5,260	)		(2,833	) (3)		—			(767	)		(8,870	)

Cost		1,350			27,377			25,038			7,704			19,201			80,670
Accumulated depreciation		728			12,412			9,741			2,198			11,510			36,589

Balance as of December 31, 2020		622			14,965			15,297			5,506			7,691			44,081

Cost
Increases		1,734			3,843			2,702			1,098			18,368			27,745
Translation differences		295			6,101			5,509			1,391			4,414			17,710
Adjustment for inflation (2)		18			—			—			614			—			632
Decreases, reclassifications and other movements		—			(1,213	)		(4,441	)		(531	)		(10,625	)		(16,810	)

Accumulated depreciation
Increases		208			7,720			6,400			1,089			7,949			23,366	(1)
Translation differences		172			3,288			2,611			425			2,514			9,010
Adjustment for inflation (2)		17			—			—			256			—			273
Decreases, reclassifications and other movements		—			(707	)		(1,930	)		(230	)		(9,684	)		(12,551	)

Cost		3,397			36,108			28,808			10,276			31,358			109,947
Accumulated depreciation		1,125			22,713			16,822			3,738			12,289			56,687

Balance as of December 31, 2021		2,272			13,395			11,986			6,538			19,069			53,260

(1)

Includes 19,200, 17,873 and 10,509 that were charged to “Depreciation of

right-of-use

assets” in the comprehensive statement of income for the years ended December 31, 2021, 2020 and 2019, respectively, (see Note 26), and includes 4,166, 3,789 and 2,021 that were capitalized in the item “Property, plant and equipment” in the statement of financial position (see Note 8).

(2)	Corresponds to adjustment for inflation of opening balances of right-of-use assets of subsidiaries with the Peso as functional currency which was charged to other comprehensive income.

(3)	Includes (21,103) and (2,110) of cost and acumulated depreciation, respectively, for a decrease in liquefaction barge with Exmar. See Note 34.d).