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Lease liabilities | 12 Months Ended
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Dec. 31, 2023
Lease liabilities [abstract] |
Lease liabilities | 20. LEASE LIABILITIES
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | Non-current |  |  | Current |  |  | Non-current |  |  | Current |  |  | Non-current |  |  | Current |
Lease liabilities |  |  | 325 |  |  |  | 341 |  |  |  | 272 |  |  |  | 294 |  |  |  | 276 |  |  |  | 266 |
These liabilities are discounted at the following rates:
Lease term |  | 2023 |  | Effective average monthly rate used |  | 2022 |  | Effective average monthly rate used |  | 2021 |  | Effective average monthly rate used
0 to 1 year |  |  | 87 |  |  |  | 1.55% |  |  |  | 39 |  |  |  | 1.07% |  |  |  | 32 |  |  |  | 0.80% |
1 to 2 years |  |  | 142 |  |  |  | 1.17% |  |  |  | 198 |  |  |  | 1.54% |  |  |  | 116 |  |  |  | 1.03% |
2 to 3 years |  |  | 210 |  |  |  | 1.02% |  |  |  | 144 |  |  |  | 1.23% |  |  |  | 150 |  |  |  | 1.15% |
3 to 4 years |  |  | 46 |  |  |  | 0.97% |  |  |  | 81 |  |  |  | 1.28% |  |  |  | 109 |  |  |  | 1.25% |
4 to 5 years |  |  | 118 |  |  |  | 0.90% |  |  |  | 43 |  |  |  | 0.95% |  |  |  | 42 |  |  |  | 0.96% |
5 to 9 years |  |  | 38 |  |  |  | 0.81% |  |  |  | 45 |  |  |  | 0.79% |  |  |  | 86 |  |  |  | 0.89% |
More than 9 years |  |  | 25 |  |  |  | 0.75% |  |  |  | 16 |  |  |  | 0.82% |  |  |  | 7 |  |  |  | 0.80% |
|  |  | 666 |  |  |  |  |  |  |  | 566 |  |  |  |  |  |  |  | 542 |  |  |  |  |
Financial expenses accrued as of year ended December 31, 2023, 2022 and 2021, resulting from lease contracts, amount to 77, 75 and 57, respectively. From this accreation, 64, 61 and 46 were included in the “Financial accretion” line in financial costs of the “Net financial results” item in the statement of comprehensive income and 13, 14 and 11 were capitalized in the “Property, plant and equipment” item in the statement of financial position, for the years ended December 31, 2023, 2022 and 2021, respectively. As of December 31, 2023, maturities of liabilities related to lease contracts are exposed on Note 4. The evolution of the Group’s leases liabilities for the fiscal year ended December 31, 2023, 2022 and 2021 is as follows:
|  | 2023 |  | 2022 |  | 2021
Balance at the beginning of the year |  |  | 566 |  |  |  | 542 |  |  |  | 551 |
Leases increases |  |  | 404 |  |  |  | 306 |  |  |  | 284 |
Financial accretions |  |  | 77 |  |  |  | 75 |  |  |  | 57 |
Leases decreases |  |  | (23) |  |  |  | (15) |  |  |  | (46) |
Payments |  |  | (359) |  |  |  | (341) |  |  |  | (302) |
Net exchange and translation differences |  |  | - |  |  |  | (2) |  |  |  | (1) |
Result from net monetary position (1) |  |  | 1 |  |  |  | 1 |  |  |  | (1) |
Balance at the end of year |  |  | 666 |  |  |  | 566 |  |  |  | 542 |
(1) | Includes the adjustment for inflation of opening balances of lease liabilities of subsidiaries with the peso as functional currency, which was charged to “Other comprehensive income” in the statement of comprehensive income and the adjustment for inflation of the fiscal year, which was charged to net income in the statement of comprehensive income.
Total charges recorded in net income in the statement of comprehensive income for the fiscal year and total capitalizations for short-term leases, low-value leases and variable lease payments related to the underlying asset performance and/or use, amounted to 242, 238 and 115 as of December 31, 2023, 2022 and 2021, respectively.

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2023-03-23 + Details
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- References No definition available. + Details
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