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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - ARS ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017 | [1]
--- | --- | --- | ---
Non-current assets |  |
Property, plant and equipment | $ 38,685,519 | $ 34,160,708
Investments in associates | 72,670 | 55,924
Other financial assets at amortised cost | 8,760 | 21,369
Deferred income tax asset | 4,529 | 4,245
Other receivables | 8,233 | 17,874
Trade receivables | 0 | 4,511
Total non-current assets | 38,779,711 | 34,264,631
Current assets |  |
Other receivables | 2,663,058 | 1,026,603
Inventories | 360,274 | 183,745
Trade receivables | 3,114,499 | 3,002,432
Contract assets | 156,672 | 0
Derivative financial instruments | 218,272 | 0
Other financial assets at amortised cost | 5,714 | 2,134,111
Other financial assets at fair value through profit or loss | 0 | 325,158
Cash and cash equivalents | 16,644,827 | 3,916,747
Total current assets | 23,163,316 | 10,588,796
Total assets | 61,943,027 | 44,853,427
EQUITY |  |
Common stock | 18,347,477 | 18,667,034
Treasury shares | 319,557 | 0
Cost of acquisition of treasury shares | (1,420,926) | 0
Legal reserve | 650,221 | 650,221
Future capital expenditures reserve | 69,851 | 69,851
Future dividends reserve | 991,627 | 1,557,240
Accumulated retained earnings | 11,987,488 | 4,335,231
Non-controlling interests | 10 | 12
Total equity | 30,945,305 | 25,279,589
Non-current liabilities |  |
Deferred income tax liabilities | 2,228,094 | 6,460,995
Advances from customers | 0 | 1,535,140
Contract liabilities | 1,469,051 | 0
Loans | 20,154,216 | 4,680,011
Total non-current liabilities | 23,851,361 | 12,676,146
Current liabilities |  |
Provisions | 371,168 | 289,901
Contract liabilities | 129,578 | 0
Advances from customers | 0 | 216,820
Other payables | 80,674 | 49,531
Taxes payables | 202,222 | 142,562
Income tax payable | 2,444,210 | 1,743,257
Payroll and social security taxes payable | 383,636 | 347,274
Loans | 442,836 | 1,962,609
Trade payables | 3,092,037 | 2,145,738
Total current liabilities | 7,146,361 | 6,897,692
Total liabilities | 30,997,722 | 19,573,838
Total equity and liabilities | $ 61,943,027 | $ 44,853,427
[1] | The Company has applied IFRS 15 and IFRS 9 for the first time on January 1, 2018. In accordance with the transition methods chosen, the comparative information has not been modified. See Note 4.a)

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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph 12 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_12_f&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph q -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_q&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2018-01-01 -Paragraph 22 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=10&date=2018-03-01&anchor=para_22&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The non-current amount of payments received for goods or services to be provided in the future. [Refer: Advances received] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 66 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_66&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B12 -Subparagraph b -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B12_b_ii&doctype=Appendix&seq=2 -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B10_b&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
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- Definition The amount of non-current contract liabilities. [Refer: Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 105 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_105&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 8 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_8_f&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B12 -Subparagraph b -Clause iv -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B12_b_iv&doctype=Appendix&seq=2 -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 69 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_69&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B10_b&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
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- Definition The amount of non-current trade receivables. [Refer: Trade receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_78_b&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of current payables that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_a&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_78_e&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph IG6 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_IG6&doctype=Implementation%20Guidance -URIDate 2018-03-16 + Details
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- Definition The amount of current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 78 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_78&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 70 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_70&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition An entity’s own equity instruments, held by the entity or other members of the consolidated group. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_78_e&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 32 -IssueDate 2018-01-01 -Paragraph 34 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=32&date=2018-03-01&anchor=para_34&doctype=Standard -URIDate 2018-03-16 + Details
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