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Financial Instruments by Category (Tables) | 12 Months Ended
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Dec. 31, 2023
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Financial Assets and Liabilities by Category of Financial Instruments | Financial Assets
|  | 2023
|  | Financial Assets at amortized cost |  |  |  | Financial Assets at fair value through profit or loss |  |  |  | Subtotal Financial Assets |  |  |  | Non-financial Assets |  |  |  | Total
Other receivables (1) |  |  | 232 |  |  |  |  |  | - |  |  |  |  |  | 232 |  |  |  |  |  | 308 |  |  |  |  |  | 540 |
Trade receivables (2) |  |  | 1,063 |  |  |  |  |  | - |  |  |  |  |  | 1,063 |  |  |  |  |  | - |  |  |  |  |  | 1,063 |
Investments in financial assets |  |  | 158 |  |  |  |  |  | 114 |  |  |  |  |  | 272 |  |  |  |  |  | - |  |  |  |  |  | 272 |
Cash and cash equivalents |  |  | 1,027 |  |  |  |  |  | 96 |  |  |  |  |  | 1,123 |  |  |  |  |  | - |  |  |  |  |  | 1,123 |
|  |  | 2,480 |  |  |  |  |  | 210 |  |  |  |  |  | 2,690 |  |  |  |  |  | 308 |  |  |  |  |  | 2,998 |
|  | 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 |
Investments 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 |
Investments in financial assets |  |  | 424 |  |  |  |  |  | 98 |  |  |  |  |  | 522 |  |  |  |  |  | - |  |  |  |  |  | 522 |
Cash and cash equivalents |  |  | 317 |  |  |  |  |  | 294 |  |  |  |  |  | 611 |  |  |  |  |  | - |  |  |  |  |  | 611 |
|  |  | 2,507 |  |  |  |  |  | 392 |  |  |  |  |  | 2,899 |  |  |  |  |  | 601 |  |  |  |  |  | 3,500 |
(1) | Does not include the provision for other doubtful receivables.
(2) | Does not include the provision for doubtful trade receivables.
Financial Liabilities
|  | 2023
|  | Financial liabilities at amortized cost |  |  |  | Financial liabilities at fair value through profit or loss |  |  |  |  | Subtotal financial liabilities |  |  |  | Non-financial liabilities |  |  |  | Total
Lease liabilities |  |  | 666 |  |  |  |  |  | - |  |  |  |  |  | 666 |  |  |  |  |  | - |  |  |  |  |  | 666 |
Loans |  |  | 8,190 |  |  |  |  |  | - |  |  |  |  |  | 8,190 |  |  |  |  |  | - |  |  |  |  |  | 8,190 |
Other liabilities |  |  | 232 |  |  |  |  |  | - |  |  |  |  |  | 232 |  |  |  |  |  | 2 |  |  |  |  |  | 234 |
Accounts payable |  |  | 2,317 |  |  |  |  |  | - |  |  |  |  |  | 2,317 |  |  |  |  |  | 7 |  |  |  |  |  | 2,324 |
|  |  | 11,405 |  |  |  |  |  | - |  |  |  |  |  | 11,405 |  |  |  |  |  | 9 |  |  |  |  |  | 11,414 |
|  | 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 |
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:
|  | 2023
|  | Financial and non financial Assets / Liabilities at amortized cost |  |  |  |  | Financial Assets / Liabilities at fair value through profit or loss |  |  |  |  | Total
Interest income |  |  | 325 |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  | 325 |
Interest loss |  |  | (776) |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  | (776) |
Net financial accretion |  |  | (364) |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  | (364) |
Net exchange differences |  |  | 1,561 |  |  |  |  |  |  |  | (236) |  |  |  |  |  |  |  | 1,325 |
Results on financial assets at fair value with changes in profit or loss |  |  | - |  |  |  |  |  |  |  | 289 |  |  |  |  |  |  |  | 289 |
Result from derivative financial instruments |  |  | - |  |  |  |  |  |  |  | 7 |  |  |  |  |  |  |  | 7 |
Export Increase Program (1) |  |  | - |  |  |  |  |  |  |  | 22 |  |  |  |  |  |  |  | 22 |
Result from transactions with financial assets (2) |  |  | - |  |  |  |  |  |  |  | 32 |  |  |  |  |  |  |  | 32 |
Result from debt exchange |  |  | - |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  | - |
Result from net monetary position |  |  | 37 |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  | 37 |
|  |  | 783 |  |  |  |  |  |  |  | 114 |  |  |  |  |  |  |  | 897 |
|  | 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 |  |  | 638 |  |  |  | (97) |  |  |  | 541 |
Results on financial assets at fair value with changes in profit or loss |  |  | - |  |  |  | 118 |  |  |  | 118 |
Result from derivative financial instruments |  |  | - |  |  |  | (9) |  |  |  | (9) |
Export Increase Program |  |  | - |  |  |  | - |  |  |  | - |
Result from transactions with financial assets |  |  | - |  |  |  | - |  |  |  | - |
Result from debt exchange |  |  | - |  |  |  | - |  |  |  | - |
Result from net monetary position |  |  | 146 |  |  |  | - |  |  |  | 146 |
|  |  | 116 |  |  |  | 12 |  |  |  | 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 |  |  | 294 |  |  |  | (46) |  |  |  | 248 |
Results on financial assets at fair value with changes in profit or loss |  |  | - |  |  |  | 105 |  |  |  | 105 |
Result from derivative financial instruments |  |  | - |  |  |  | (10) |  |  |  | (10) |
Export Increase Program |  |  | - |  |  |  | - |  |  |  | - |
Result from transactions with financial assets |  |  | - |  |  |  | - |  |  |  | - |
Result from debt exchange (3) |  |  | 21 |  |  |  | - |  |  |  | 21 |
Result from net monetary position |  |  | 117 |  |  |  | - |  |  |  | 117 |
|  |  | (320) |  |  |  | 49 |  |  |  | (271) |
(1) | See Note 35.g).
(2) | See Note 28.
(3) | 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 through profit or loss as of December 31, 2023, 2022 and 2021 and their allocation to their fair value levels.
|  | 2023
Financial Assets |  | Level 1 |  | Level 2 |  |  | Level 3 |  |  | Total
Investments in financial assets: (1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public securities |  |  | 114 |  |  |  | - |  |  |  | - |  |  |  | 114 |
|  |  | 114 |  |  |  | - |  |  |  | - |  |  |  | 114 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Mutual funds |  |  | 96 |  |  |  | - |  |  |  | - |  |  |  | 96 |
|  |  | 96 |  |  |  | - |  |  |  | - |  |  |  | 96 |
|  |  | 210 |  |  |  | - |  |  |  | - |  |  |  | 210 |
|  | 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 |
(1) | See Note 14.

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