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Expenses by Nature (Tables) | 12 Months Ended
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Dec. 31, 2024
Text Block1 [Abstract] |
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” line items. 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, 2024, 2023 and 2022:
|  | 2024 |  |  |
|  | Production costs (2) |  | Administrative expenses (3) |  | Selling expenses |  |  |  |  | Exploration expenses |  | Total |  |  |
Salaries and social security taxes |  |  | 1,066 |  |  |  | 321 |  |  |  | 149 |  |  |  |  |  |  |  | 14 |  |  |  | 1,550 |  |  |  |  |
Fees and compensation for services |  |  | 71 |  |  |  | 257 |  |  |  | 46 |  |  |  |  |  |  |  | - |  |  |  | 374 |  |  |  |  |
Other personnel expenses |  |  | 302 |  |  |  | 30 |  |  |  | 15 |  |  |  |  |  |  |  | 4 |  |  |  | 351 |  |  |  |  |
Taxes, charges and contributions |  |  | 180 |  |  |  | 24 |  |  |  | 1,006 |  |  |  | (1) |  |  |  | - |  |  |  | 1,210 |  |  |  |  |
Royalties, easements and fees |  |  | 1,133 |  |  |  | - |  |  |  | 2 |  |  |  |  |  |  |  | 2 |  |  |  | 1,137 |  |  |  |  |
Insurance |  |  | 93 |  |  |  | 5 |  |  |  | 4 |  |  |  |  |  |  |  | - |  |  |  | 102 |  |  |  |  |
Rental of real estate and equipment |  |  | 222 |  |  |  | 1 |  |  |  | 16 |  |  |  |  |  |  |  | - |  |  |  | 239 |  |  |  | (4) |
Survey expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | 36 |  |  |  | 36 |  |  |  |  |
Depreciation of property, plant and equipment |  |  | 2,303 |  |  |  | 46 |  |  |  | 97 |  |  |  |  |  |  |  | - |  |  |  | 2,446 |  |  |  |  |
Amortization of intangible assets |  |  | 28 |  |  |  | 14 |  |  |  | 1 |  |  |  |  |  |  |  | - |  |  |  | 43 |  |  |  |  |
Depreciation of right-of-use assets |  |  | 258 |  |  |  | - |  |  |  | 12 |  |  |  |  |  |  |  | - |  |  |  | 270 |  |  |  |  |
Industrial inputs, consumable materials and supplies |  |  | 528 |  |  |  | 4 |  |  |  | 10 |  |  |  |  |  |  |  | 3 |  |  |  | 545 |  |  |  |  |
Operation services and other service contracts |  |  | 649 |  |  |  | 13 |  |  |  | 54 |  |  |  |  |  |  |  | 17 |  |  |  | 733 |  |  |  | (4) |
Preservation, repair and maintenance |  |  | 1,706 |  |  |  | 38 |  |  |  | 42 |  |  |  |  |  |  |  | 20 |  |  |  | 1,806 |  |  |  | (4) |
Unproductive exploratory drillings |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | 133 |  |  |  | 133 |  |  |  |  |
Transportation, products and charges |  |  | 551 |  |  |  | - |  |  |  | 474 |  |  |  |  |  |  |  | - |  |  |  | 1,025 |  |  |  | (4) |
Provision for doubtful receivables |  |  | - |  |  |  | 25 |  |  |  | 66 |  |  |  |  |  |  |  | - |  |  |  | 91 |  |  |  |  |
Publicity and advertising expenses |  |  | - |  |  |  | 45 |  |  |  | 55 |  |  |  |  |  |  |  | - |  |  |  | 100 |  |  |  |  |
Fuel, gas, energy and miscellaneous |  |  | 162 |  |  |  | 13 |  |  |  | 83 |  |  |  |  |  |  |  | 10 |  |  |  | 268 |  |  |  | (4) |
|  |  | 9,252 |  |  |  | 836 |  |  |  | 2,132 |  |  |  |  |  |  |  | 239 |  |  |  | 12,459 |  |  |  |  |
(1) | Includes 237 corresponding to export withholdings and 594 corresponding to turnover tax.
(2) | Includes 40 corresponding to research and development activities.
(3) | Includes 33 charged to the “Cash-settled share-based payments provision” account of the “Salaries and social security” line item in the statement of financial position, relating to the Value Generation Plan.
(4) | Includes 43 and 92 corresponding to short-term leases and to the lease charge relating to the underlying asset use or performance, respectively.
|  | 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 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 relating to the underlying asset use or performance, 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 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 relating to the underlying asset use or performance, respectively.

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