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Provisions (Tables) | 12 Months Ended
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Dec. 31, 2023
Text block [abstract] |
Summary of Changes in Group's Provisions | Changes in the Group’s provisions for the fiscal years ended December 31, 2023, 2022 and 2021 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, 2020 |  |  | 599 |  |  |  |  |  | 23 |  |  |  |  |  | 66 |  |  |  | 31 |  |  |  | 1,554 |  |  |  |  |  | 19 |  |  |  |  |  | 2,219 |  |  |  | 73 |
Increases charged to expenses |  |  | 400 |  |  | (3) |  |  | 1 |  |  |  |  |  | 105 |  |  |  | - |  |  |  | 157 |  |  |  |  |  | - |  |  |  |  |  | 662 |  |  |  | 1 |
Decreases charged to income |  |  | (42) |  |  |  |  |  | (37) |  |  |  |  |  | - |  |  |  | - |  |  |  | (94) |  |  |  |  |  | - |  |  |  |  |  | (136) |  |  |  | (37) |
Applications due to utilization |  |  | (7) |  |  |  |  |  | (7) |  |  |  |  |  | - |  |  |  | (22) |  |  |  | - |  |  |  |  |  | (19) |  |  |  |  |  | (7) |  |  |  | (48) |
Net exchange and translation differences |  |  | (31) |  |  |  |  |  | - |  |  |  |  |  | (4) |  |  |  | (12) |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (35) |  |  |  | (12) |
Reclassifications and other movements |  |  | (47) |  |  |  |  |  | 42 |  |  |  |  |  | (71) |  |  |  | 71 |  |  |  | (66) |  |  | (1) |  |  | 98 |  |  | (1) |  |  | (184) |  |  |  | 211 |
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 |  |  | (3) |  |  | - |  |  |  |  |  | 69 |  |  |  | - |  |  |  | 215 |  |  |  |  |  | - |  |  |  |  |  | 471 |  |  |  | - |
Decreases charged to income |  |  | (354) |  |  | (4) |  |  | - |  |  |  |  |  | (1) |  |  |  | - |  |  |  | (41) |  |  |  |  |  | - |  |  |  |  |  | (396) |  |  |  | - |
Applications due to utilization |  |  | (12) |  |  |  |  |  | (35) |  |  |  |  |  | - |  |  |  | (48) |  |  |  | - |  |  |  |  |  | (56) |  |  |  |  |  | (12) |  |  |  | (139) |
Net exchange and translation differences |  |  | (55) |  |  |  |  |  | - |  |  |  |  |  | (8) |  |  |  | (34) |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (63) |  |  |  | (34) |
Reclassifications and other movements |  |  | (66) |  |  | (5) |  |  | 35 |  |  |  |  |  | (60) |  |  |  | 60 |  |  |  | 179 |  |  | (1) |  |  | 89 |  |  | (1) |  |  | 53 |  |  |  | 184 |
Result from net monetary position (2) |  |  | (1) |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (1) |  |  |  | - |
Balance as of December 31, 2022 |  |  | 571 |  |  |  |  |  | 22 |  |  |  |  |  | 96 |  |  |  | 46 |  |  |  | 1,904 |  |  |  |  |  | 131 |  |  |  |  |  | 2,571 |  |  |  | 199 |
Increases charged to expenses |  |  | 89 |  |  |  |  |  | 3 |  |  |  |  |  | 80 |  |  |  | - |  |  |  | 264 |  |  |  |  |  | - |  |  |  |  |  | 433 |  |  |  | 3 |
Decreases charged to income |  |  | (26) |  |  |  |  |  | (6) |  |  |  |  |  | - |  |  |  | - |  |  |  | (12) |  |  |  |  |  | - |  |  |  |  |  | (38) |  |  |  | (6) |
Applications due to utilization |  |  | (1) |  |  |  |  |  | (318) |  |  | (7) |  |  | - |  |  |  | (50) |  |  |  | - |  |  |  |  |  | (122) |  |  |  |  |  | (1) |  |  |  | (490) |
Net exchange and translation differences |  |  | (110) |  |  |  |  |  | (1) |  |  |  |  |  | (52) |  |  |  | (38) |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (162) |  |  |  | (39) |
Reclassifications and other movements |  |  | (456) |  |  | (6) |  |  | 321 |  |  |  |  |  | (76) |  |  |  | 76 |  |  |  | 390 |  |  | (1) |  |  | 117 |  |  | (1) |  |  | (142) |  |  |  | 514 |
Result from net monetary position (2) |  |  | (1) |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (1) |  |  |  | - |
Balance as of December 31, 2023 |  |  | 66 |  |  |  |  |  | 21 |  |  |  |  |  | 48 |  |  |  | 34 |  |  |  | 2,546 |  |  |  |  |  | 126 |  |  |  |  |  | 2,660 |  |  |  | 181 |
(1) | Includes 507, 268 and 32 corresponding to the annual recalculation of hydrocarbon wells abandonment cost for the years ended December 31, 2023, 2022 and 2021, respectively.
(2) | Includes the adjustment for inflation of opening balances of provisions 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.
(3) | Includes the accrual of financial interest corresponding to the recognition of the dispute relating to the tax deduction of hydrocarbon wells abandonment costs for periods 2014-2017.
(4) | Includes 30 corresponding to the recovery of liabilities for the regularization regimes associated with the dispute relating to the cost deduction for hydrocarbon wells abandonment for periods 2014-2017. See Note 16.a.5).
(5) | Includes 22 reclassified as “Income tax liability” in the statement of financial position 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).
(6) | Includes 134 reclassified as “Other liabilities” in the statement of financial position due to the settlement agreement entered with TGN and 286 reclassified as current Provision for lawsuits and contingencies due to the Trust Settlement Agreement. See Notes 16.a.2) and 32, respectively.
(7) | Includes the payment of the amount for the Trust Settlement Agreement. See Note 32.

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