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Right-of-use Assets | 12 Months Ended
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Dec. 31, 2024
Text Block1 [Abstract] |
Right-of-use Assets |
9. | RIGHT-OF-USE ASSETS
Lease contracts in which the Group is the lessee mainly correspond to:
| - | Land and buildings, which include:
| (i) | Reservoirs and land necessary to mount surface installations for the underground storage of natural gas, whose contracts have an average term of 4 years and establish minimum guaranteed payments based on the contractual terms and conditions.
| (ii) | Permits for the use of ports and land, whose contracts have an average term of 9 years and establish minimum guaranteed payments based on the contractual terms and conditions.
| - | Exploitation equipment and facilities, which include drilling and workover equipment and lifting pumps. These contracts with an average term of 6 years, establish minimum guaranteed payments on the basis of the availability the Group has over these assets, and variable payments calculated on the basis of a rate per unit of use (per hour or day).
| - | Machinery and equipment, which include:
| (i) | Equipment for natural gas compression and power generation, whose contracts have an average term of 5 years and establish minimum payments based on the available power, and variable payments calculated on the basis of a rate per generation unit.
| (ii) | Regasification and gas liquefaction equipment, whose contracts have an average term of 5 years and establish minimum guaranteed payments based on the availability the Group has over these assets.
| - | Gas stations, whose contracts include the lease of land and associated facilities, have an average term of 10 years and establish payments based on a given quantity of fuel.
| - | Transportation equipment, which include:
| (i) | Vessels and barges for hydrocarbon transportation, whose contracts have an average term of 3 years and establish minimum guaranteed payments based on the availability the Group has over these assets.
| (ii) | Truck fleets, whose contracts have an average term of 2 years and establish variable payments estimated on the basis of a rate per unit of use (per kilometer travelled). In some cases, minimum payments are stipulated based on the availability the Group has over these assets.
The evolution of the Group’s right-of-use assets as of December 31, 2024, 2023 and 2022 is as follows:
|  | Land and buildings |  | Exploitation facilities and equipment |  | Machinery and equipment |  | Gas stations |  | Transportation equipment |  | Total |  |
Cost |  |  | 33 |  |  |  | 352 |  |  |  | 281 |  |  |  | 101 |  |  |  | 305 |  |  |  | 1,072 |  |  |
Accumulated depreciation |  |  | 11 |  |  |  | 222 |  |  |  | 164 |  |  |  | 36 |  |  |  | 120 |  |  |  | 553 |  |  |
Balance as of December 31, 2021 |  |  | 22 |  |  |  | 130 |  |  |  | 117 |  |  |  | 65 |  |  |  | 185 |  |  |  | 519 |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 2 |  |  |  | 148 |  |  |  | 17 |  |  |  | 5 |  |  |  | 134 |  |  |  | 306 |  |  |
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (8) |  |  |  | - |  |  |  | (8) |  |  |
Adjustment for inflation (2) |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 11 |  |  |  | - |  |  |  | 12 |  |  |
Decreases, reclassifications and other movements |  |  | (3) |  |  |  | (5) |  |  |  | (15) |  |  |  | (9) |  |  |  | (69) |  |  |  | (101) |  |  |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 9 |  |  |  | 81 |  |  |  | 57 |  |  |  | 12 |  |  |  | 112 |  |  |  | 271 |  |  | (1)
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4) |  |  |  | - |  |  |  | (4) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5 |  |  |  | - |  |  |  | 5 |  |  |
Decreases, reclassifications and other movements |  |  | (1) |  |  |  | (2) |  |  |  | (12) |  |  |  | (5) |  |  |  | (65) |  |  |  | (85) |  |  |
Cost |  |  | 33 |  |  |  | 495 |  |  |  | 283 |  |  |  | 100 |  |  |  | 370 |  |  |  | 1,281 |  |  |
Accumulated depreciation |  |  | 19 |  |  |  | 301 |  |  |  | 209 |  |  |  | 44 |  |  |  | 167 |  |  |  | 740 |  |  |
Balance as of December 31, 2022 |  |  | 14 |  |  |  | 194 |  |  |  | 74 |  |  |  | 56 |  |  |  | 203 |  |  |  | 541 |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 13 |  |  |  | 93 |  |  |  | 169 |  |  |  | 1 |  |  |  | 128 |  |  |  | 404 |  |  |
Translation effect |  |  | (1) |  |  |  | - |  |  |  | - |  |  |  | (18) |  |  |  | - |  |  |  | (19) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11 |  |  |  | - |  |  |  | 11 |  |  |
Decreases, reclassifications and other movements |  |  | (5) |  |  |  | (21) |  |  |  | (1) |  |  |  | - |  |  |  | - |  |  |  | (27) |  |  |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 6 |  |  |  | 119 |  |  |  | 43 |  |  |  | 9 |  |  |  | 111 |  |  |  | 288 |  |  | (1)
Translation effect |  |  | (1) |  |  |  | - |  |  |  | - |  |  |  | (10) |  |  |  | - |  |  |  | (11) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6 |  |  |  | - |  |  |  | 6 |  |  |
Decreases, reclassifications and other movements |  |  | - |  |  |  | (4) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4) |  |  |
Cost |  |  | 40 |  |  |  | 567 |  |  |  | 451 |  |  |  | 94 |  |  |  | 498 |  |  |  | 1,650 |  |  |
Accumulated depreciation |  |  | 24 |  |  |  | 416 |  |  |  | 252 |  |  |  | 49 |  |  |  | 278 |  |  |  | 1,019 |  |  |
Balance as of December 31, 2023 |  |  | 16 |  |  |  | 151 |  |  |  | 199 |  |  |  | 45 |  |  |  | 220 |  |  |  | 631 |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 12 |  |  |  | 16 |  |  |  | 219 |  |  |  | 11 |  |  |  | 186 |  |  |  | 444 |  |  |
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (3) |  |  |  | - |  |  |  | (3) |  |  |
Adjustment for inflation (2) |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 14 |  |  |  | - |  |  |  | 15 |  |  |
Decreases, reclassifications and other movements |  |  | (1) |  |  |  | (15) |  |  |  | (59) |  |  |  | (2) |  |  |  | (11) |  |  |  | (88) |  |  |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 7 |  |  |  | 101 |  |  |  | 88 |  |  |  | 12 |  |  |  | 123 |  |  |  | 331 |  |  | (1)
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (3) |  |  |  | - |  |  |  | (3) |  |  |
Adjustment for inflation (2) |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 10 |  |  |  | - |  |  |  | 11 |  |  |
Decreases, reclassifications and other movements |  |  | - |  |  |  | (15) |  |  |  | (56) |  |  |  | (1) |  |  |  | (11) |  |  |  | (83) |  |  |
Cost |  |  | 52 |  |  |  | 568 |  |  |  | 611 |  |  |  | 114 |  |  |  | 673 |  |  |  | 2,018 |  |  |
Accumulated depreciation |  |  | 32 |  |  |  | 502 |  |  |  | 284 |  |  |  | 67 |  |  |  | 390 |  |  |  | 1,275 |  |  |
Balance as of December 31, 2024 |  |  | 20 |  |  |  | 66 |  |  |  | 327 |  |  |  | 47 |  |  |  | 283 |  |  |  | 743 |  |  |
(1) | Includes 270, 220 and 214 that were charged to “Depreciation of right-of-use assets” line in the statement of comprehensive income for the years ended December 31, 2024, 2023 and 2022, respectively, (see Note 27), and includes 61, 68 and 57 that were capitalized in “Property, plant and equipment” in the statement of financial position (see Note 8).
(2) | Corresponds to adjustment for inflation of opening balances of right-of-use assets of subsidiaries with the peso as functional currency which was charged to “Other comprehensive income” in the statement of comprehensive income.
Likewise, in accordance with IFRS 8, right-of-use assets are geographically located in Argentina.

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