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Property, Plant and Equipment (Tables) | 12 Months Ended
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Dec. 31, 2024
Text Block1 [Abstract] |
Summary of Property, Plant and Equipment |
|  | 2024 |  |  |  | 2023 |  |  |  | 2022
Net carrying amount of property, plant and equipment |  |  | 19,456 |  |  |  |  |  | 20,532 |  |  |  |  |  | 18,261 |
Provision for obsolescence of materials and equipment |  |  | (223) |  |  |  |  |  | (171) |  |  |  |  |  | (151) |
Provision for impairment of property, plant and equipment |  |  | (497) |  |  |  |  |  | (2,649) |  |  |  |  |  | (600) |
|  |  | 18,736 |  |  |  |  |  | 17,712 |  |  |  |  |  | 17,510 |
Summary of Changes in Property, Plant and Equipment | Changes in Group’s property, plant and equipment for the years ended December 31, 2024, 2023 and 2022 are as follows:
|  | Land and buildings |  | Mining property, wells and related equipment |  |  |  | Refinery equipment and petrochemical plants |  | Transportation equipment |  | Materials and equipment in warehouse |  | Drilling and work in progress |  | Exploratory drilling in progress |  | Furniture, fixtures and installations |  | Selling equipment |  | Infrastructure for natural gas distribution |  | Other property |  | Total |  |
Cost |  |  | 1,343 |  |  |  | 47,757 |  |  |  |  |  | 8,327 |  |  |  | 490 |  |  |  | 1,058 |  |  |  | 2,819 |  |  |  | 42 |  |  |  | 807 |  |  |  | 1,319 |  |  |  | 995 |  |  |  | 863 |  |  |  | 65,820 |  |  |
Accumulated depreciation |  |  | 656 |  |  |  | 40,216 |  |  |  |  |  | 5,121 |  |  |  | 337 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 701 |  |  |  | 869 |  |  |  | 509 |  |  |  | 634 |  |  |  | 49,043 |  |  |
Balance as of December 31, 2021 |  |  | 687 |  |  |  | 7,541 |  |  | (1) |  |  | 3,206 |  |  |  | 153 |  |  |  | 1,058 |  |  |  | 2,819 |  |  |  | 42 |  |  |  | 106 |  |  |  | 450 |  |  |  | 486 |  |  |  | 229 |  |  |  | 16,777 |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 1 |  |  |  | 278 |  |  | (4) |  |  | 69 |  |  |  | 9 |  |  |  | 944 |  |  |  | 3,080 |  |  |  | 43 |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 34 |  |  |  | 4,459 |  |  | (6)
Translation effect |  |  | (86) |  |  |  | - |  |  |  |  |  | - |  |  |  | (23) |  |  |  | (9) |  |  |  | (28) |  |  |  | - |  |  |  | (14) |  |  |  | - |  |  |  | (418) |  |  |  | (104) |  |  |  | (682) |  |  |
Adjustment for inflation (5) |  |  | 111 |  |  |  | - |  |  |  |  |  | - |  |  |  | 31 |  |  |  | 12 |  |  |  | 36 |  |  |  | - |  |  |  | 18 |  |  |  | - |  |  |  | 547 |  |  |  | 134 |  |  |  | 889 |  |  |
Decreases, reclassifications and other movements |  |  | 26 |  |  |  | 2,052 |  |  |  |  |  | 281 |  |  |  | 21 |  |  |  | (810) |  |  |  | (2,027) |  |  |  | (47) |  |  |  | 20 |  |  |  | 24 |  |  |  | 35 |  |  |  | 3 |  |  |  | (422) |  |  | (3)
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 29 |  |  |  | 2,123 |  |  | (4) |  |  | 374 |  |  |  | 25 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 56 |  |  |  | 67 |  |  |  | 19 |  |  |  | 31 |  |  |  | 2,724 |  |  |
Translation effect |  |  | (44) |  |  |  | - |  |  |  |  |  | - |  |  |  | (15) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (12) |  |  |  | - |  |  |  | (213) |  |  |  | (67) |  |  |  | (351) |  |  |
Adjustment for inflation (5) |  |  | 59 |  |  |  | - |  |  |  |  |  | - |  |  |  | 20 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16 |  |  |  | - |  |  |  | 279 |  |  |  | 86 |  |  |  | 460 |  |  |
Decreases, reclassifications and other movements |  |  | - |  |  |  | (45) |  |  |  |  |  | (1) |  |  |  | (8) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (11) |  |  |  | (8) |  |  |  | - |  |  |  | (73) |  |  |
Cost |  |  | 1,395 |  |  |  | 50,087 |  |  |  |  |  | 8,677 |  |  |  | 528 |  |  |  | 1,195 |  |  |  | 3,880 |  |  |  | 38 |  |  |  | 832 |  |  |  | 1,343 |  |  |  | 1,159 |  |  |  | 930 |  |  |  | 70,064 |  |  |
Accumulated depreciation |  |  | 700 |  |  |  | 42,294 |  |  |  |  |  | 5,494 |  |  |  | 359 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 761 |  |  |  | 925 |  |  |  | 586 |  |  |  | 684 |  |  |  | 51,803 |  |  |
Balance as of December 31, 2022 |  |  | 695 |  |  |  | 7,793 |  |  | (1) |  |  | 3,183 |  |  |  | 169 |  |  |  | 1,195 |  |  |  | 3,880 |  |  |  | 38 |  |  |  | 71 |  |  |  | 418 |  |  |  | 573 |  |  |  | 246 |  |  |  | 18,261 |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 1 |  |  |  | 511 |  |  | (4) |  |  | 99 |  |  |  | 6 |  |  |  | 1,282 |  |  |  | 4,161 |  |  |  | 119 |  |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | 8 |  |  |  | 6,191 |  |  | (6)
Translation effect |  |  | (178) |  |  |  | - |  |  |  |  |  | - |  |  |  | (55) |  |  |  | (19) |  |  |  | (46) |  |  |  | - |  |  |  | (30) |  |  |  | - |  |  |  | (904) |  |  |  | (223) |  |  |  | (1,455) |  |  |
Adjustment for inflation (5) |  |  | 106 |  |  |  | - |  |  |  |  |  | - |  |  |  | 33 |  |  |  | 11 |  |  |  | 27 |  |  |  | - |  |  |  | 18 |  |  |  | - |  |  |  | 537 |  |  |  | 131 |  |  |  | 863 |  |  |
Decreases, reclassifications and other movements |  |  | 16 |  |  |  | 2,503 |  |  |  |  |  | 135 |  |  |  | 165 |  |  |  | (1,030) |  |  |  | (2,357) |  |  |  | (26) |  |  |  | 45 |  |  |  | 39 |  |  |  | 18 |  |  |  | (3) |  |  |  | (495) |  |  | (3)
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 28 |  |  |  | 2,692 |  |  | (4) |  |  | 364 |  |  |  | 30 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 36 |  |  |  | 64 |  |  |  | 10 |  |  |  | 28 |  |  |  | 3,252 |  |  |
Translation effect |  |  | (96) |  |  |  | - |  |  |  |  |  | - |  |  |  | (36) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (27) |  |  |  | - |  |  |  | (455) |  |  |  | (150) |  |  |  | (764) |  |  |
Adjustment for inflation (5) |  |  | 57 |  |  |  | - |  |  |  |  |  | - |  |  |  | 22 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16 |  |  |  | - |  |  |  | 270 |  |  |  | 88 |  |  |  | 453 |  |  |
Decreases, reclassifications and other movements |  |  | (1) |  |  |  | (92) |  |  |  |  |  | - |  |  |  | (5) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (8) |  |  |  | - |  |  |  | (2) |  |  |  | (108) |  |  |
Cost |  |  | 1,340 |  |  |  | 53,101 |  |  |  |  |  | 8,911 |  |  |  | 677 |  |  |  | 1,439 |  |  |  | 5,665 |  |  |  | 131 |  |  |  | 869 |  |  |  | 1,382 |  |  |  | 810 |  |  |  | 843 |  |  |  | 75,168 |  |  |
Accumulated depreciation |  |  | 688 |  |  |  | 44,894 |  |  |  |  |  | 5,858 |  |  |  | 370 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 786 |  |  |  | 981 |  |  |  | 411 |  |  |  | 648 |  |  |  | 54,636 |  |  |
Balance as of December 31, 2023 |  |  | 652 |  |  |  | 8,207 |  |  | (1) |  |  | 3,053 |  |  |  | 307 |  |  |  | 1,439 |  |  |  | 5,665 |  |  |  | 131 |  |  |  | 83 |  |  |  | 401 |  |  |  | 399 |  |  |  | 195 |  |  |  | 20,532 |  |  |
|  | Land and buildings |  | Mining property, wells and related equipment |  |  |  | Refinery equipment and petrochemical plants |  | Transportation equipment |  | Materials and equipment in warehouse |  | Drilling and work in progress |  | Exploratory drilling in progress |  |  |  | Furniture, fixtures and installations |  | Selling equipment |  | Infrastructure for natural gas distribution |  | Other property |  | Total |  |  |  |
Cost |  |  | 1,340 |  |  |  | 53,101 |  |  |  |  |  | 8,911 |  |  |  | 677 |  |  |  | 1,439 |  |  |  | 5,665 |  |  |  | 131 |  |  |  |  |  | 869 |  |  |  | 1,382 |  |  |  | 810 |  |  |  | 843 |  |  |  | 75,168 |  |  |  |  |
Accumulated depreciation |  |  | 688 |  |  |  | 44,894 |  |  |  |  |  | 5,858 |  |  |  | 370 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 786 |  |  |  | 981 |  |  |  | 411 |  |  |  | 648 |  |  |  | 54,636 |  |  |  |  |
Balance as of December 31, 2023 |  |  | 652 |  |  |  | 8,207 |  |  | (1) |  |  | 3,053 |  |  |  | 307 |  |  |  | 1,439 |  |  |  | 5,665 |  |  |  | 131 |  |  |  |  |  | 83 |  |  |  | 401 |  |  |  | 399 |  |  |  | 195 |  |  |  | 20,532 |  |  |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 1 |  |  |  | 169 |  |  | (4) |  |  | 95 |  |  |  | 28 |  |  |  | 1,263 |  |  |  | 3,928 |  |  |  | 99 |  |  |  |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | 15 |  |  |  | 5,600 |  |  | (6) |  |
Translation effect |  |  | (43) |  |  |  | - |  |  |  |  |  | - |  |  |  | (12) |  |  |  | (4) |  |  |  | (6) |  |  |  | - |  |  |  |  |  | (7) |  |  |  | - |  |  |  | (176) |  |  |  | (42) |  |  |  | (290) |  |  |  |  |
Adjustment for inflation (5) |  |  | 151 |  |  |  | - |  |  |  |  |  | - |  |  |  | 48 |  |  |  | 16 |  |  |  | 24 |  |  |  | - |  |  |  |  |  | 31 |  |  |  | - |  |  |  | 746 |  |  |  | 182 |  |  |  | 1,198 |  |  |  |  |
Decreases, reclassifications and other movements |  |  | (94) |  |  |  | (24,759) |  |  |  |  |  | 325 |  |  |  | (13) |  |  |  | (1,151) |  |  |  | (3,543) |  |  |  | (171) |  |  |  |  |  | 1 |  |  |  | 183 |  |  |  | (5) |  |  |  | (45) |  |  |  | (29,272) |  |  | (3) |  | (7)
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 29 |  |  |  | 2,160 |  |  | (4) |  |  | 372 |  |  |  | 41 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 39 |  |  |  | 72 |  |  |  | 25 |  |  |  | 33 |  |  |  | 2,771 |  |  |  |  |
Translation effect |  |  | (19) |  |  |  | - |  |  |  |  |  | - |  |  |  | (8) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | (5) |  |  |  | - |  |  |  | (89) |  |  |  | (30) |  |  |  | (151) |  |  |  |  |
Adjustment for inflation (5) |  |  | 80 |  |  |  | - |  |  |  |  |  | - |  |  |  | 32 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 22 |  |  |  | - |  |  |  | 376 |  |  |  | 129 |  |  |  | 639 |  |  |  |  |
Decreases, reclassifications and other movements |  |  | (63) |  |  |  | (24,725) |  |  |  |  |  | - |  |  |  | (57) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | (42) |  |  |  | (12) |  |  |  | (12) |  |  |  | (36) |  |  |  | (24,947) |  |  | (7) |  |
Cost |  |  | 1,355 |  |  |  | 28,511 |  |  |  |  |  | 9,331 |  |  |  | 728 |  |  |  | 1,563 |  |  |  | 6,068 |  |  |  | 59 |  |  |  |  |  | 896 |  |  |  | 1,565 |  |  |  | 1,375 |  |  |  | 953 |  |  |  | 52,404 |  |  |  |  |
Accumulated depreciation |  |  | 715 |  |  |  | 22,329 |  |  |  |  |  | 6,230 |  |  |  | 378 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 800 |  |  |  | 1,041 |  |  |  | 711 |  |  |  | 744 |  |  |  | 32,948 |  |  |  |  |
Balance as of December 31, 2024 |  |  | 640 |  |  |  | 6,182 |  |  | (1) |  |  | 3,101 |  |  |  | 350 |  |  |  | 1,563 |  |  |  | 6,068 |  |  |  | 59 |  |  | (2) |  |  | 96 |  |  |  | 524 |  |  |  | 664 |  |  |  | 209 |  |  |  | 19,456 |  |  |  |  |
(1) | Includes 144, 269 and 333 of mineral property as of December 31, 2024, 2023 and 2022, respectively.
(2) | As of December 31, 2024, there are 9 exploratory wells in progress. During the year ended on such date, drilling of 8 wells were started, 13 wells were charged to exploratory expense, and 12 well was transferred to properties with proved reserves in the “Mining property, wells and related equipment” account.
(3) | Includes 2, 4 and 1 of net carrying amount charged to provision for obsolescence of materials and equipment for the years ended December 31, 2024, 2023 and 2022, respectively.
(4) | Includes 169, 507 and 268 corresponding to hydrocarbon wells abandonment costs as of December 31, 2024, 2023 and 2022, respectively, and 13 and 19 of depreciation recovery for the years ended December 31, 2023 and 2022, respectively.
(5) | Corresponds to adjustment for inflation of opening balances of property, plant and equipment of subsidiaries with the peso as functional currency which was charged to “Other comprehensive income” in the statement of comprehensive income.
(6) | Includes 31, 57 and 44 corresponding to short-term leases as of December 31, 2024, 2023 and 2022, respectively; includes 21, 6 and 5 corresponding to the variable charge of leases related to the underlying asset use or performance as of December 31, 2024, 2023 and 2022, respectively. Additionally, includes 61, 68 and 57 corresponding to the capitalization of depreciation of right-of-use assets as of December 31, 2024, 2023 and 2022, respectively (see Note 9); and 10, 13 and 14 corresponding to capitalization of the financial accretion of the lease liability as of December 31, 2024, 2023 and 2022, respectively (see Note 21).
(7) | Includes 28,586 and 24,915 of cost and accumulated depreciation, respectively, reclassified to the “Assets held for sale” line item in the statement of financial position, see Notes 2.b.13) and 11.
Summary of Provision for Obsolescence of Materials and Equipment | Set forth below is the evolution of the provision for obsolescence of materials and equipment for the years ended December 31, 2024, 2023 and 2022:
|  | 2024 |  | 2023 |  | 2022
Balance at the beginning of the year |  |  | 171 |  |  |  | 151 |  |  |  | 123 |
Increases charged to profit or loss |  |  | 53 |  |  |  | 24 |  |  |  | 30 |
Applications due to utilization |  |  | (2) |  |  |  | (4) |  |  |  | (1) |
Translation effect |  |  | - |  |  |  | (2) |  |  |  | (1) |
Adjustment for inflation (1) |  |  | 1 |  |  |  | 2 |  |  |  | - |
Balance at the end of the year |  |  | 223 |  |  |  | 171 |  |  |  | 151 |
(1) | Corresponds to adjustment for inflation of opening balances of the provision for obsolescence of materials and equipment of subsidiaries with the peso as functional currency which was charged to “Other comprehensive income” in the statement of comprehensive income.
Summary of Provision for Impairment of Property, Plant and Equipment | Set forth below is the evolution of the provision for impairment of property, plant and equipment for the years ended December 31, 2024, 2023 and 2022:
|  | 2024 |  | 2023 |  | 2022
Balance at the beginning of the year |  |  | 2,649 |  |  |  | 600 |  |  |  | 651 |
Increases charged to profit or loss |  |  | 66 |  |  |  | 2,288 |  |  |  | 123 |
Depreciation (1) |  |  | (325) |  |  |  | (236) |  |  |  | (173) |
Translation effect |  |  | (2) |  |  |  | (7) |  |  |  | (5) |
Adjustment for inflation (2) |  |  | 5 |  |  |  | 4 |  |  |  | 4 |
Reclassifications (3) |  |  | (1,896) |  |  |  | - |  |  |  | - |
Balance at the end of the year |  |  | 497 |  |  |  | 2,649 |  |  |  | 600 |
(1) | Included in “Depreciation of property, plant and equipment” line item in the statement of comprehensive income, see Note 27.
(2) | Corresponds to adjustment for inflation of opening balances of the provision for impairment of property, plant and equipment of subsidiaries with the peso as functional currency which was charged to “Other comprehensive income” in the statement of comprehensive income.
(3) | Includes 1,896 reclassified to the “Assets held for sale” line item in the statement of financial position, see Notes 2.b.13), 3 and 11.
Summary of Property, Plant and Equipment by Geographic Area | Likewise, in accordance with IFRS 8, the distribution of property, plant and equipment by geographic area is broken down below:
|  | 2024 |  | 2023 |  | 2022
Argentina |  |  | 18,735 |  |  |  | 17,702 |  |  |  | 17,500 |
Mercosur and associated countries |  |  | 1 |  |  |  | 10 |  |  |  | 10 |
|  |  | 18,736 |  |  |  | 17,712 |  |  |  | 17,510 |

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