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Trade Receivables

12 Months Ended

Dec. 31, 2023

13. TRADE RECEIVABLES


	2023				2022				2021
	Non-current		Current		Non-current		Current		Non-current		Current

Accounts receivable and related parties (1) (2)		43		1,020		61		1,580		138		1,407
Provision for doubtful trade receivables		(12)		(47)		(55)		(76)		(95)		(102)

		31		973		6		1,504		43		1,305

(1)	See Note 36 for information about related parties.

(2)	See Note 24 for information about credits for contracts included in trade receivables.

Set forth below is the evolution of the provision for doubtful trade receivables as of December 31, 2023, 2022 and 2021:


	2023					2022					2021
	Non-current			Current		Non-current			Current		Non-current			Current
Balance at beginning of year		55			76		95			102		105			125
Increases charged to expenses		-			20		-			21		10			39
Decreases charged to income		-			(2)		-			(7)		-			(19)
Applications due to utilization		-			(3)		-			(7)		-			(25)
Net exchange and translation differences		(43)			(42)		(40)			(29)		(20)			(14)
Result from net monetary position (1)		-			(2)		-			(4)		-			(4)

Balance at the end of year		12	(2)		47		55	(2)		76		95	(2)		102

(1)

Includes the adjustment for inflation of opening balances of the provision for doubtful trade receivables 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.

(2)	Mainly including credits with natural gas distributors for the accumulated daily differences pursuant to Decree No. 1,053/2018, see Note 35.c.1).