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Expenses by Nature (Tables)

12 Months Ended

Dec. 31, 2023

Detailed Information about Expenses by Nature

The Group presents the statement of comprehensive income by classifying expenses according to their function as part of the “Costs”, “Administrative expenses”, “Selling expenses” and “Exploration expenses” lines. The following additional information is disclosed as required, on the nature of the expenses and their relation to the function within the Group for the fiscal years ended December 31, 2023, 2022 and 2021:


	2023
	Production costs (2)		Administrative expenses		Selling expenses			Exploration expenses		Total
Salaries and social security taxes		790		276		136			13	1,215
Fees and compensation for services		50		236		37			-	323
Other personnel expenses		232		26		13			1	272
Taxes, charges and contributions		130		24		765	(1)		-	919
Royalties, easements and fees		1,009		-		2			2	1,013
Insurance		81		3		3			-	87
Rental of real estate and equipment		179		1		16			-	196	(3)
Survey expenses		-		-		-			16	16
Depreciation of property, plant and equipment		2,886		43		87			-	3,016
Amortization of intangible assets		30		7		-			-	37
Depreciation of right-of-use assets		209		-		11			-	220
Industrial inputs, consumable materials and supplies		521		5		12			-	538
Operation services and other service contracts		535		10		59			6	610	(3)
Preservation, repair and maintenance		1,395		29		43			-	1,467	(3)
Unproductive exploratory drillings		-		-		-			21	21
Transportation, products and charges		521		-		491			-	1,012	(3)
Provision for doubtful trade receivables		-		-		18			-	18
Publicity and advertising expenses		-		36		56			-	92
Fuel, gas, energy and miscellaneous		135		9		55			2	201	(3)

		8,703		705		1,804			61	11,273

(1)	Includes 89 corresponding to export withholdings and 541 corresponding to turnover tax.

(2)	Includes 23 corresponding to research and development activities.

(3)	Includes 75 and 104 corresponding to short-term leases and to the lease charge related to the underlying asset performance and/or use, respectively.


	2022
	Production costs (2)		Administrative expenses		Selling expenses			Exploration expenses		Total
Salaries and social security taxes		781		222		116			11	1,130
Fees and compensation for services		46		194		32			1	273
Other personnel expenses		202		19		11			1	233
Taxes, charges and contributions		121		13		954	(1)		-	1,088
Royalties, easements and fees		1,026		-		2			3	1,031
Insurance		71		3		2			-	76
Rental of real estate and equipment		140		1		11			-	152	(3)
Survey expenses		-		-		-			18	18
Depreciation of property, plant and equipment		2,400		61		90			-	2,551
Amortization of intangible assets		29		14		-			-	43
Depreciation of right-of-use assets		202		-		12			-	214
Industrial inputs, consumable materials and supplies		454		2		10			-	466
Operation services and other service contracts		383		10		52			4	449	(3)
Preservation, repair and maintenance		1,206		25		44			1	1,276	(3)
Unproductive exploratory drillings		-		-		-			26	26
Transportation, products and charges		473		-		434			-	907	(3)
Provision for doubtful trade receivables		-		-		14			-	14
Publicity and advertising expenses		-		82		21			-	103
Fuel, gas, energy and miscellaneous		170		11		91			-	272	(3)

		7,704		657		1,896			65	10,322

(1)	Includes 251 corresponding to export withholdings and 567 corresponding to turnover tax.

(2)	Includes 27 corresponding to research and development activities.

(3)	Includes 63 and 104 corresponding to short-term leases and to the lease charge related to the underlying asset performance and/or use, respectively.


	2021
	Production costs (2)		Administrative expenses		Selling expenses			Exploration expenses		Total
Salaries and social security taxes		537		148		84			4	773	(4)
Fees and compensation for services		47		136		29			-	212
Other personnel expenses		140		12		6			1	159
Taxes, charges and contributions		118		7		757	(1)		1	883
Royalties, easements and fees		831		-		1			2	834
Insurance		74		5		2			-	81
Rental of real estate and equipment		125		-		12			-	137	(3)
Survey expenses		-		-		-			3	3
Depreciation of property, plant and equipment		2,670		60		86			-	2,816
Amortization of intangible assets		38		12		1			-	51
Depreciation of right-of-use assets		190		-		11			-	201
Industrial inputs, consumable materials and supplies		370		4		9			-	383
Operation services and other service contracts		388		8		51			6	453	(3)
Preservation, repair and maintenance		905		20		23			1	949	(3)
Unproductive exploratory drillings		-		-		-			10	10
Transportation, products and charges		359		-		309			-	668	(3)
Provision for doubtful trade receivables		-		-		30			-	30
Publicity and advertising expenses		-		43		18			-	61
Fuel, gas, energy and miscellaneous		88		15		78			2	183	(3)

		6,880		470		1,507			30	8,887

(1)	Includes 206 corresponding to export withholdings and 450 corresponding to turnover tax.

(2)	Includes 19 corresponding to research and development activities.

(3)	Includes 40 and 58 corresponding to short-term leases and to the lease charge related to the underlying asset performance and/or use, respectively.

(4)	Includes 18 corresponding to Productive Recovery Program II (“REPRO II”) in benefit of OPESSA. See Note 36.