Provisions (Tables)

12 Months Ended

Dec. 31, 2022

Changes in the Group’s provisions for the fiscal years ended December 31, 2022, 2021 and 2020 are as follows:


	Provision for lawsuits and contingencies					Provision for environmental liabilities				Provision for hydrocarbon wells abandonment obligations						Total
	Non- current			Current		Non- current		Current		Non- current			Current			Non- current		Current
Balance as of December 31, 2019		733			21		64		32		1,624			38			2,421		91

Increases charged to expenses		119	(3)		3		46		-		158			-			323		3
Decreases charged to income		(80)	(4)		(14)		(2)		-		(63)			-			(145)		(14)
Applications due to utilization		-			(2)		-		(13)		-			(18)			-		(33)
Reclassifications and other movements		(71)	(5)		15		(28)		28		(165)	(1)		(1)	(1)		(264)		42
Net exchange and Translation effect		(102)			-		(14)		(16)		-			-			(116)		(16)
Result from net monetary position (2)		-			-		-		-		-			-			-		-

Balance as of December 31, 2020		599			23		66		31		1,554			19			2,219		73

Increases charged to expenses		400	(6)		1		105		-		157			-			662		1
Decreases charged to income		(42)			(37)		-		-		(94)			-			(136)		(37)
Applications due to utilization		(7)			(7)		-		(22)		-			(19)			(7)		(48)
Reclassifications and other movements		(47)			42		(71)		71		(66)	(1)		98	(1)		(184)		211
Net exchange and Translation effect		(31)			-		(4)		(12)		-			-			(35)		(12)
Result from net monetary position (2)		-			-		-		-		-			-			-		-

Balance as of December 31, 2021		872			22		96		68		1,551			98			2,519		188

Increases charged to expenses		187	(6)		-		69		-		215			-			471		-
Decreases charged to income		(354)	(7)		-		(1)		-		(41)			-			(396)		-
Applications due to utilization		(12)			(35)		-		(48)		-			(56)			(12)		(139)
Reclassifications and other movements		(66)	(8)		35		(60)		60		179	(1)		89	(1)		53		184
Net exchange and Translation effect		(55)			-		(8)		(34)		-			-			(63)		(34)
Result from net monetary position (2)		(1)			-		-		-		-			-			(1)		-

Balance as of December 31, 2022		571			22		96		46		1,904			131			2,571		199

(1)	Includes 268, 32 and (166) corresponding to the annual recalculation of abandonment of hydrocarbon wells cost for the years ended December 31, 2022, 2021 and 2020, respectively.

(2)	Includes adjustment for inflation of opening balances of provisions in subsidiaries with the Peso as functional currency which was charged to other comprehensive income and the adjustment for inflation of the fiscal year, which was charged to results.

(3)	Includes the accrual of financial interest corresponding to the recognition of the dispute relating to the tax deduction of hydrocarbon well abandonment costs for periods 2011-2017.

(4)	Includes 45 corresponding to the recovery of liabilities with the regime of extended moratorium for periods 2011-2013 of the dispute relating to the tax deduction of hydrocarbon well abandonment costs. See Note 16.a.5).

(5)	Includes 37 reclassified as “Income tax liability” with the regime of extended moratorium for 2011-2013 of the dispute relating to the tax deduction of hydrocarbon well abandonment costs. See Note 16.a.5).

(6)	Includes the accrual of financial interest corresponding to the recognition of the dispute relating to the tax deduction of hydrocarbon well abandonment costs for periods 2014-2017.

(7)	Includes 30 corresponding to the recovery of liabilities for the regularization regimes associated with the dispute over the cost deduction for hydrocarbon well abandonment for periods 2014-2017. See Note 16.a.5).

(8)	Includes 22 reclassified as “Income tax liability” for the regularization regimes associated with the dispute relating to the tax deduction of hydrocarbon well abandonment costs for periods 2014-2017. See Note 16.a.5).