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Financial Instruments by Category (Tables) | 12 Months Ended
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Dec. 31, 2022
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Financial Assets and Liabilities by Category of Financial Instruments | Financial Assets
|  | 2022
|  | Financial Assets at amortized cost |  |  |  | Financial Assets at fair value through profit or loss |  |  |  | Subtotal Financial Assets |  |  |  | Non-financial Assets |  |  |  | Total
Other receivables (1) |  |  | 246 |  |  |  |  |  | - |  |  |  |  |  | 246 |  |  |  |  |  | 783 |  |  |  |  |  | 1,029 |
Trade receivables (2) |  |  | 1,641 |  |  |  |  |  | - |  |  |  |  |  | 1,641 |  |  |  |  |  | - |  |  |  |  |  | 1,641 |
Investment in financial assets |  |  | 446 |  |  |  |  |  | 74 |  |  |  |  |  | 520 |  |  |  |  |  | - |  |  |  |  |  | 520 |
Cash and cash equivalents |  |  | 437 |  |  |  |  |  | 336 |  |  |  |  |  | 773 |  |  |  |  |  | - |  |  |  |  |  | 773 |
|  |  | 2,770 |  |  |  |  |  | 410 |  |  |  |  |  | 3,180 |  |  |  |  |  | 783 |  |  |  |  |  | 3,963 |
|  | 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) |  |  | 221 |  |  |  |  |  | - |  |  |  |  |  | 221 |  |  |  |  |  | 601 |  |  |  |  |  | 822 |
Trade receivables (2) |  |  | 1,545 |  |  |  |  |  | - |  |  |  |  |  | 1,545 |  |  |  |  |  | - |  |  |  |  |  | 1,545 |
Investment in financial assets |  |  | 424 |  |  |  |  |  | 98 |  |  |  |  |  | 522 |  |  |  |  |  | - |  |  |  |  |  | 522 |
Cash and cash equivalents |  |  | 317 |  |  |  |  |  | 294 |  |  |  |  |  | 611 |  |  |  |  |  | - |  |  |  |  |  | 611 |
|  |  | 2,507 |  |  |  |  |  | 392 |  |  |  |  |  | 2,899 |  |  |  |  |  | 601 |  |  |  |  |  | 3,500 |
|  | 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) |  |  | 183 |  |  |  |  |  | - |  |  |  |  |  | 183 |  |  |  |  |  | 418 |  |  |  |  |  | 601 |
Trade receivables (2) |  |  | 1,618 |  |  |  |  |  | - |  |  |  |  |  | 1,618 |  |  |  |  |  | - |  |  |  |  |  | 1,618 |
Investment in financial assets |  |  | 226 |  |  |  |  |  | 118 |  |  | (3) |  |  | 344 |  |  |  |  |  | - |  |  |  |  |  | 344 |
Cash and cash equivalents |  |  | 239 |  |  |  |  |  | 411 |  |  |  |  |  | 650 |  |  |  |  |  | - |  |  |  |  |  | 650 |
|  |  | 2,266 |  |  |  |  |  | 529 |  |  |  |  |  | 2,795 |  |  |  |  |  | 418 |  |  |  |  |  | 3,213 |
(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).
Financial Liabilities
|  | 2022
|  | Financial liabilities at amortized cost |  |  |  | Financial liabilities at fair value through profit or loss |  |  |  |  | Subtotal financial liabilities |  |  |  | Non-financial liabilities |  |  |  | Total
Lease liabilities |  |  | 566 |  |  |  |  |  | - |  |  |  |  |  | 566 |  |  |  |  |  | - |  |  |  |  |  | 566 |
Loans |  |  | 7,088 |  |  |  |  |  | - |  |  |  |  |  | 7,088 |  |  |  |  |  | - |  |  |  |  |  | 7,088 |
Other liabilities |  |  | 31 |  |  |  |  |  | - |  |  |  |  |  | 31 |  |  |  |  |  | - |  |  |  |  |  | 31 |
Accounts payable |  |  | 2,513 |  |  |  |  |  | - |  |  |  |  |  | 2,513 |  |  |  |  |  | 57 |  |  |  |  |  | 2,570 |
|  |  | 10,198 |  |  |  |  |  | - |  |  |  |  |  | 10,198 |  |  |  |  |  | 57 |  |  |  |  |  | 10,255 |
|  | 2021
|  | Financial liabilities at amortized cost |  |  |  | Financial liabilities at fair value through profit or loss |  |  |  |  | Subtotal financial liabilities |  |  |  | Non-financial liabilities |  |  |  | Total
Lease liabilities |  |  | 542 |  |  |  |  |  | - |  |  |  |  |  | 542 |  |  |  |  |  | - |  |  |  |  |  | 542 |
Loans |  |  | 7,379 |  |  |  |  |  | - |  |  |  |  |  | 7,379 |  |  |  |  |  | - |  |  |  |  |  | 7,379 |
Other liabilities |  |  | 43 |  |  |  |  |  | - |  |  |  |  |  | 43 |  |  |  |  |  | - |  |  |  |  |  | 43 |
Accounts payable |  |  | 1,904 |  |  |  |  |  | - |  |  |  |  |  | 1,904 |  |  |  |  |  | 68 |  |  |  |  |  | 1,972 |
|  |  | 9,868 |  |  |  |  |  | - |  |  |  |  |  | 9,868 |  |  |  |  |  | 68 |  |  |  |  |  | 9,936 |
|  | 2020
|  | Financial liabilities at amortized cost |  |  |  | Financial liabilities at fair value through profit or loss |  |  |  |  | Subtotal financial liabilities |  |  |  | Non-financial liabilities |  |  |  | Total
Lease liabilities |  |  | 551 |  |  |  |  |  | - |  |  |  |  |  | 551 |  |  |  |  |  | - |  |  |  |  |  | 551 |
Loans |  |  | 8,070 |  |  |  |  |  | - |  |  |  |  |  | 8,070 |  |  |  |  |  | - |  |  |  |  |  | 8,070 |
Other liabilities |  |  | 143 |  |  |  |  |  | - |  |  |  |  |  | 143 |  |  |  |  |  | - |  |  |  |  |  | 143 |
Accounts payable |  |  | 1,656 |  |  |  |  |  | - |  |  |  |  |  | 1,656 |  |  |  |  |  | 69 |  |  |  |  |  | 1,725 |
|  |  | 10,420 |  |  |  |  |  | - |  |  |  |  |  | 10,420 |  |  |  |  |  | 69 |  |  |  |  |  | 10,489 |
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:
|  | 2022
|  | Financial and non financial Assets / Liabilities at amortized cost |  |  |  | Financial Assets / Liabilities at fair value through profit or loss |  |  |  | Total
Interest income |  |  | 319 |  |  |  |  |  | - |  |  |  |  |  | 319 |
Interest loss |  |  | (712) |  |  |  |  |  | - |  |  |  |  |  | (712) |
Net financial accretion |  |  | (275) |  |  |  |  |  | - |  |  |  |  |  | (275) |
Net exchange differences |  |  | 541 |  |  |  |  |  | - |  |  |  |  |  | 541 |
Results on financial assets at fair value with changes in profit or loss |  |  | - |  |  |  |  |  | 118 |  |  |  |  |  | 118 |
Result from derivative financial instruments |  |  | - |  |  |  |  |  | (9) |  |  |  |  |  | (9) |
Results from transactions with financial assets |  |  | - |  |  |  |  |  | - |  |  |  |  |  | - |
Result from financial instruments exchange |  |  | - |  |  |  |  |  | - |  |  |  |  |  | - |
Result from debt exchange |  |  | - |  |  |  |  |  | - |  |  |  |  |  | - |
Result from net monetary position |  |  | 146 |  |  |  |  |  | - |  |  |  |  |  | 146 |
|  |  | 19 |  |  |  |  |  | 109 |  |  |  |  |  | 128 |
|  | 2021
|  | Financial and non financial Assets / Liabilities at amortized cost |  |  |  | Financial Assets / Liabilities at fair value through profit or loss |  |  |  | Total
Interest income |  |  | 164 |  |  |  |  |  | - |  |  |  |  |  | 164 |
Interest loss |  |  | (749) |  |  |  |  |  | - |  |  |  |  |  | (749) |
Net financial accretion |  |  | (167) |  |  |  |  |  | - |  |  |  |  |  | (167) |
Net exchange differences |  |  | 248 |  |  |  |  |  | - |  |  |  |  |  | 248 |
Results on financial assets at fair value with changes in profit or loss |  |  | - |  |  |  |  |  | 105 |  |  |  |  |  | 105 |
Result from derivative financial instruments |  |  | - |  |  |  |  |  | (10) |  |  |  |  |  | (10) |
Results from transactions with financial assets |  |  | - |  |  |  |  |  | - |  |  |  |  |  | - |
Result from financial instruments exchange |  |  | - |  |  |  |  |  | - |  |  |  |  |  | - |
Result from debt exchange (2) |  |  | 21 |  |  |  |  |  | - |  |  |  |  |  | 21 |
Result from net monetary position |  |  | 117 |  |  |  |  |  | - |  |  |  |  |  | 117 |
|  |  | (366) |  |  |  |  |  | 95 |  |  |  |  |  | (271) |
|  | 2020
|  | Financial and non financial Assets / Liabilities at amortized cost |  |  |  | Financial Assets / Liabilities at fair value through profit or loss |  |  |  | Total
Interest income |  |  | 100 |  |  |  |  |  | - |  |  |  |  |  | 100 |
Interest loss |  |  | (915) |  |  |  |  |  | - |  |  |  |  |  | (915) |
Net financial accretion |  |  | (152) |  |  |  |  |  | - |  |  |  |  |  | (152) |
Net exchange differences |  |  | 493 |  |  |  |  |  | - |  |  |  |  |  | 493 |
Results on financial assets at fair value with changes in profit or loss |  |  | - |  |  |  |  |  | 42 |  |  |  |  |  | 42 |
Result from derivative financial instruments |  |  | - |  |  |  |  |  | (11) |  |  |  |  |  | (11) |
Results from transactions with financial assets |  |  | - |  |  |  |  |  | 143 |  |  |  |  |  | 143 |
Result from financial instruments exchange (1) |  |  | - |  |  |  |  |  | 18 |  |  |  |  |  | 18 |
Result from debt exchange (2) |  |  | (29) |  |  |  |  |  | - |  |  |  |  |  | (29) |
Result from net monetary position |  |  | 90 |  |  |  |  |  | - |  |  |  |  |  | 90 |
|  |  | (413) |  |  |  |  |  | 192 |  |  |  |  |  | (221) |
| (1) | See “Public securities and public debt restructuring” section.
| (2) | See Note 21.
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, 2022, 2021 and 2020 and their allocation to their fair value levels.
|  | 2022 |  |  |  |
Financial Assets |  | Level 1 |  |  |  | Level 2 |  |  |  | Level 3 |  |  |  | Total
Investments in financial assets: (1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public securities |  |  | 74 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 74 |
|  |  | 74 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 74 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Mutual funds |  |  | 336 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 336 |
|  |  | 336 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 336 |
|  |  | 410 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 410 |
|  | 2021 |  |  |  |
Financial Assets |  | Level 1 |  |  |  | Level 2 |  |  |  | Level 3 |  |  |  | Total
Investments in financial assets: (1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public securities |  |  | 98 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 98 |
|  |  | 98 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 98 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Mutual funds |  |  | 294 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 294 |
|  |  | 294 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 294 |
|  |  | 392 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 392 |
|  | 2020 |  |  |  |
Financial Assets |  | Level 1 |  |  |  | Level 2 |  |  |  | Level 3 |  |  |  | Total
Investments in financial assets: (1) (2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public securities |  |  | 118 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 118 |
|  |  | 118 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 118 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Mutual funds |  |  | 411 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 411 |
|  |  | 411 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 411 |
|  |  | 529 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 529 |
(1) | See Note 14.
(2) | Granted guarantees for contractual commitments with Exmar. See Notes 34.d) and 34.e).

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