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Expenses by Nature (Tables) | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Detailed Information about Expenses by Nature | The Group presents the statement of comprehensive income by classifying expenses according to their function as part of the “Costs”, “Administrative expenses”, “Selling expenses” and “Exploration expenses” lines. The following additional information is disclosed as required, on the nature of the expenses and their relation to the function within the Group for the fiscal years ended December 31, 2022, 2021 and 2020:
|  | 2022 |  |
|  | Production costs (2) |  | Administrative expenses |  | Selling expenses |  |  |  | Exploration expenses |  | Total |  |
Salaries and social security taxes |  |  | 781 |  |  |  | 222 |  |  |  | 116 |  |  |  |  |  | 11 |  |  |  | 1,130 |  |  |
Fees and compensation for services |  |  | 46 |  |  |  | 194 |  |  |  | 32 |  |  |  |  |  | 1 |  |  |  | 273 |  |  |
Other personnel expenses |  |  | 202 |  |  |  | 19 |  |  |  | 11 |  |  |  |  |  | 1 |  |  |  | 233 |  |  |
Taxes, charges and contributions |  |  | 121 |  |  |  | 13 |  |  |  | 954 |  |  | (1) |  |  | - |  |  |  | 1,088 |  |  |
Royalties, easements and fees |  |  | 1,026 |  |  |  | - |  |  |  | 2 |  |  |  |  |  | 3 |  |  |  | 1,031 |  |  |
Insurance |  |  | 71 |  |  |  | 3 |  |  |  | 2 |  |  |  |  |  | - |  |  |  | 76 |  |  |
Rental of real estate and equipment |  |  | 140 |  |  |  | 1 |  |  |  | 11 |  |  |  |  |  | - |  |  |  | 152 |  |  | (3)
Survey expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 18 |  |  |  | 18 |  |  |
Depreciation of property, plant and equipment |  |  | 2,400 |  |  |  | 61 |  |  |  | 90 |  |  |  |  |  | - |  |  |  | 2,551 |  |  |
Amortization of intangible assets |  |  | 29 |  |  |  | 14 |  |  |  | - |  |  |  |  |  | - |  |  |  | 43 |  |  |
Depreciation of right-of-use assets |  |  | 202 |  |  |  | - |  |  |  | 12 |  |  |  |  |  | - |  |  |  | 214 |  |  |
Industrial inputs, consumable materials and supplies |  |  | 454 |  |  |  | 2 |  |  |  | 10 |  |  |  |  |  | - |  |  |  | 466 |  |  |
Operation services and other service contracts |  |  | 383 |  |  |  | 10 |  |  |  | 52 |  |  |  |  |  | 4 |  |  |  | 449 |  |  | (3)
Preservation, repair and maintenance |  |  | 1,206 |  |  |  | 25 |  |  |  | 44 |  |  |  |  |  | 1 |  |  |  | 1,276 |  |  | (3)
Unproductive exploratory drillings |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 26 |  |  |  | 26 |  |  |
Transportation, products and charges |  |  | 473 |  |  |  | - |  |  |  | 434 |  |  |  |  |  | - |  |  |  | 907 |  |  | (3)
Provision for doubtful trade receivables |  |  | - |  |  |  | - |  |  |  | 14 |  |  |  |  |  | - |  |  |  | 14 |  |  |
Publicity and advertising expenses |  |  | - |  |  |  | 82 |  |  |  | 21 |  |  |  |  |  | - |  |  |  | 103 |  |  |
Fuel, gas, energy and miscellaneous |  |  | 170 |  |  |  | 11 |  |  |  | 91 |  |  |  |  |  | - |  |  |  | 272 |  |  | (3)
|  |  | 7,704 |  |  |  | 657 |  |  |  | 1,896 |  |  |  |  |  | 65 |  |  |  | 10,322 |  |  |
(1) | Includes 251 corresponding to export withholdings and 567 corresponding to Turnover Tax.
(2) | The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 27.
(3) | Includes 63 and 104 corresponding to short-term leases and to the lease charge related to the underlying asset performance and/or use, respectively.
|  | 2021 |  |
|  | Production costs (2) |  | Administrative expenses |  | Selling expenses |  |  |  | Exploration expenses |  | Total |  |
Salaries and social security taxes |  |  | 537 |  |  |  | 148 |  |  |  | 84 |  |  |  |  |  | 4 |  |  |  | 773 |  |  | (4)
Fees and compensation for services |  |  | 47 |  |  |  | 136 |  |  |  | 29 |  |  |  |  |  | - |  |  |  | 212 |  |  |
Other personnel expenses |  |  | 140 |  |  |  | 12 |  |  |  | 6 |  |  |  |  |  | 1 |  |  |  | 159 |  |  |
Taxes, charges and contributions |  |  | 118 |  |  |  | 7 |  |  |  | 757 |  |  | (1) |  |  | 1 |  |  |  | 883 |  |  |
Royalties, easements and fees |  |  | 831 |  |  |  | - |  |  |  | 1 |  |  |  |  |  | 2 |  |  |  | 834 |  |  |
Insurance |  |  | 74 |  |  |  | 5 |  |  |  | 2 |  |  |  |  |  | - |  |  |  | 81 |  |  |
Rental of real estate and equipment |  |  | 125 |  |  |  | - |  |  |  | 12 |  |  |  |  |  | - |  |  |  | 137 |  |  | (3)
Survey expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 3 |  |  |  | 3 |  |  |
Depreciation of property, plant and equipment |  |  | 2,670 |  |  |  | 60 |  |  |  | 86 |  |  |  |  |  | - |  |  |  | 2,816 |  |  |
Amortization of intangible assets |  |  | 38 |  |  |  | 12 |  |  |  | 1 |  |  |  |  |  | - |  |  |  | 51 |  |  |
Depreciation of right-of-use assets |  |  | 190 |  |  |  | - |  |  |  | 11 |  |  |  |  |  | - |  |  |  | 201 |  |  |
Industrial inputs, consumable materials and supplies |  |  | 370 |  |  |  | 4 |  |  |  | 9 |  |  |  |  |  | - |  |  |  | 383 |  |  |
Operation services and other service contracts |  |  | 388 |  |  |  | 8 |  |  |  | 51 |  |  |  |  |  | 6 |  |  |  | 453 |  |  | (3)
Preservation, repair and maintenance |  |  | 905 |  |  |  | 20 |  |  |  | 23 |  |  |  |  |  | 1 |  |  |  | 949 |  |  | (3)
Unproductive exploratory drillings |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 10 |  |  |  | 10 |  |  |
Transportation, products and charges |  |  | 359 |  |  |  | - |  |  |  | 309 |  |  |  |  |  | - |  |  |  | 668 |  |  | (3)
Provision for doubtful trade receivables |  |  | - |  |  |  | - |  |  |  | 30 |  |  |  |  |  | - |  |  |  | 30 |  |  |
Publicity and advertising expenses |  |  | - |  |  |  | 43 |  |  |  | 18 |  |  |  |  |  | - |  |  |  | 61 |  |  |
Fuel, gas, energy and miscellaneous |  |  | 88 |  |  |  | 15 |  |  |  | 78 |  |  |  |  |  | 2 |  |  |  | 183 |  |  | (3)
|  |  | 6,880 |  |  |  | 470 |  |  |  | 1,507 |  |  |  |  |  | 30 |  |  |  | 8,887 |  |  |
(1) | Includes 206 corresponding to export withholdings and 450 corresponding to Turnover Tax (see Note 2.d)).
(2) | The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 19.
(3) | Includes 40 and 58 corresponding to short-term leases and to the lease charge related to the underlying asset performance and/or use, respectively.
(4) | Includes 18 corresponding to Productive Recovery Program II (“REPRO II”) in benefit of OPESSA. See Note 36.
|  | 2020 |  |
|  | Production costs (2) |  | Administrative expenses |  | Selling expenses |  |  |  | Exploration expenses |  | Total |  |
Salaries and social security taxes |  |  | 563 |  |  |  | 178 |  |  |  | 98 |  |  |  |  |  | 11 |  |  |  | 850 |  |  | (4)
Fees and compensation for services |  |  | 37 |  |  |  | 118 |  |  |  | 22 |  |  |  |  |  | - |  |  |  | 177 |  |  |
Other personnel expenses |  |  | 120 |  |  |  | 11 |  |  |  | 5 |  |  |  |  |  | 1 |  |  |  | 137 |  |  |
Taxes, charges and contributions |  |  | 87 |  |  |  | 5 |  |  |  | 530 |  |  | (1) |  |  | 1 |  |  |  | 623 |  |  |
Royalties, easements and fees |  |  | 610 |  |  |  | - |  |  |  | 1 |  |  |  |  |  | 1 |  |  |  | 612 |  |  |
Insurance |  |  | 74 |  |  |  | 5 |  |  |  | 2 |  |  |  |  |  | - |  |  |  | 81 |  |  |
Rental of real estate and equipment |  |  | 95 |  |  |  | - |  |  |  | 29 |  |  |  |  |  | - |  |  |  | 124 |  |  | (3)
Survey expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 7 |  |  |  | 7 |  |  |
Depreciation of property, plant and equipment |  |  | 2,319 |  |  |  | 58 |  |  |  | 83 |  |  |  |  |  | - |  |  |  | 2,460 |  |  |
Amortization of intangible assets |  |  | 40 |  |  |  | 7 |  |  |  | 1 |  |  |  |  |  | - |  |  |  | 48 |  |  |
Depreciation of right-of-use assets |  |  | 241 |  |  |  | - |  |  |  | 13 |  |  |  |  |  | - |  |  |  | 254 |  |  |
Industrial inputs, consumable materials and supplies |  |  | 312 |  |  |  | 2 |  |  |  | 6 |  |  |  |  |  | - |  |  |  | 320 |  |  |
Operation services and other service contracts |  |  | 501 |  |  |  | 8 |  |  |  | 46 |  |  |  |  |  | 8 |  |  |  | 563 |  |  | (3)
Preservation, repair and maintenance |  |  | 689 |  |  |  | 17 |  |  |  | 21 |  |  |  |  |  | 1 |  |  |  | 728 |  |  | (3)
Unproductive exploratory drillings |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 49 |  |  |  | 49 |  |  |
Transportation, products and charges |  |  | 299 |  |  |  | - |  |  |  | 237 |  |  |  |  |  | - |  |  |  | 536 |  |  | (3)
Provision for doubtful trade receivables |  |  | - |  |  |  | - |  |  |  | 170 |  |  |  |  |  | - |  |  |  | 170 |  |  |
Publicity and advertising expenses |  |  | - |  |  |  | 31 |  |  |  | 9 |  |  |  |  |  | - |  |  |  | 40 |  |  |
Fuel, gas, energy and miscellaneous |  |  | 196 |  |  |  | 27 |  |  |  | 51 |  |  |  |  |  | 1 |  |  |  | 275 |  |  | (3)
|  |  | 6,183 |  |  |  | 467 |  |  |  | 1,324 |  |  |  |  |  | 80 |  |  |  | 8,054 |  |  |
(1) | Includes 134 corresponding to export withholdings and 322 corresponding to Turnover Tax (see Note 2.d)).
(2) | The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 22.
(3) | Includes 59 and 76 corresponding to short-term leases and to the lease charge related to the underlying asset performance and/or use, respectively.
(4) | Includes 18 corresponding to the Work and Production Assistance Program received in benefit of AESA and OPESSA. See Note 36.

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