Trade Receivables (Tables)

12 Months Ended

Dec. 31, 2024


	2024				2023				2022
	Non- current		Current		Non- current		Current		Non- current		Current
Accounts receivable and related parties (1) (2)		10		1,672		43		1,020		61		1,580
Provision for doubtful trade receivables		(9)		(52)		(12)		(47)		(55)		(76)

		1		1,620		31		973		6		1,504

(1)	See Note 37 for information about related parties.

(2)	See Note 25 for information about credits for contracts included in trade receivables.

Summary of Evolution of the Provision for Doubtful Trade Receivables

Set forth below is the evolution of the provision for doubtful trade receivables as of December 31, 2024, 2023 and 2022:


	2024						2023					2022
	Non-current			Current			Non-current			Current		Non-current			Current
Balance at the beginning of the year		12			47			55			76		95			102
Increases charged to expenses		-			74	(3)		-			20		-			21
Decreases charged to income		-			(8)	(3)		-			(2)		-			(7)
Applications due to utilization		-			(49)	(3)		-			(3)		-			(7)
Net exchange and translation differences		(3)			(5)			(43)			(42)		(40)			(29)
Result from net monetary position (1)		-			(6)			-			(2)		-			(4)
Reclassifications (4)		-			(1)			-			-		-			-

Balance at the end of the year		9	(2)		52			12	(2)		47		55	(2)		76

(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 profit or loss 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 36.c.1).

(3)	Mainly including credits with CAMMESA, see Note 37.

(4)	Corresponds to the balances of our subsidiary YPF Brasil reclassified to the “Assets held for sale” line item in the statement of financial position, see Note 3 “Sale of equity participation in YPF Brasil” section.