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DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS (Tables) | 12 Months Ended
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Dec. 31, 2018
DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS [Abstract] |
Other Receivables |
a) | Other receivables
|  | 2018 |  |  | 2017 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
VAT credit balance |  |  | 300,272 |  |  |  | - |  |  |  | 155,570 |  |  |  | - |
Other tax receivables |  |  | 9,988 |  |  |  | 2,044 |  |  |  | 10,674 |  |  |  | 3,786 |
Prepaid expenses |  |  | 47,756 |  |  |  | - |  |  |  | 32,162 |  |  |  | - |
Advances to suppliers |  |  | 1,850,997 |  |  |  | - |  |  |  | 554,417 |  |  |  | - |
Subsidies receivables |  |  | 292,866 |  |  |  | - |  |  |  | 255,886 |  |  |  | - |
Guaranteed deposits |  |  | 1,139 |  |  |  | - |  |  |  | - |  |  |  | - |
Other Receivables UT |  |  | 29,706 |  |  | - |  |  |  | 3,318 |  |  |  | - |
Others |  |  | 130,334 |  |  |  | 6,189 |  |  |  | 14,576 |  |  |  | 14,088 |
Total |  |  | 2,663,058 |  |  | 8,233 |  |  |  | 1,026,603 |  |  |  | 17,874 |
Trade Receivables |
b) | Trade receivables
|  | 2018 |  |  | 2017 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Commons |  |  | 2,898,908 |  |  |  | - |  |  |  | 2,965,995 |  |  |  | 4,511 |
UT |  |  | 20,442 |  |  |  | - |  |  |  | 225,565 |  |  |  | - |
Natural Gas Transportation |  |  | 1,657,456 |  |  |  | - |  |  |  | 1,314,592 |  |  |  | - |
Production and Commercialization of Liquids |  |  | 1,092,536 |  |  |  | - |  |  |  | 1,342,194 |  |  |  | - |
Other services |  |  | 128,474 |  |  |  | - |  |  |  | 83,644 |  |  |  | 4,511 |
Related parties (Note 21) |  |  | 348,112 |  |  |  | - |  |  |  | 36,437 |  |  |  | - |
Natural Gas Transportation |  |  | 73,243 |  |  |  | - |  |  |  | 14,302 |  |  |  | - |
Production and Commercialization of Liquids |  |  | 8,124 |  |  |  | - |  |  |  | - |  |  |  | - |
Other services |  |  | 266,745 |  |  |  | - |  |  |  | 22,135 |  |  |  | - |
Allowance for doubtful accounts |  |  | (132,521 | ) |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 3,114,499 |  |  |  | - |  |  |  | 3,002,432 |  |  |  | 4,511 |
The movement of the allowance for doubtful accounts is as follows:
|  | For doubtful accounts |
Balances as of 12/31/2016 |  |  | 36,304 |
Inflation adjustment restatement |  |  | (12,909 | )
Additions |  |  | - |
Applications |  |  | - |
Decreases (1) |  |  | (23,395 | )
Balances as of 12/31/2017 |  |  | - |
Additions (1) |  |  | 132,521 |
Applications |  |  | - |
Decreases |  |  | - |
Balances as of 12/31/2018 |  |  | 132,521 |
(1) | The total amount is recorded in Selling Expenses
Cash and Cash Equivalents |
c) | Cash and cash equivalents
|  | 2018 |  |  | 2017 |
Cash and banks |  |  | 5,964,008 |  |  |  | 981,710 |
UT Cash and banks |  |  | 153 |  |  |  | 695 |
Mutual funds |  |  | 610,108 |  |  |  | - |
Bank account |  |  | 2,146,801 |  |  |  | 1,866,194 |
Interest-bearing accounts |  |  | 7,909,391 |  |  |  | 973,646 |
UT Mutual funds |  |  | 14,366 |  |  |  | 94,502 |
Total |  |  | 16,644,827 |  |  |  | 3,916,747 |
Contract Liabilities |
d) | Contract liabilities
|  | 12/31/2018 |  |  | 1/1/2018 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Natural Gas Transportation |  |  | 67,978 |  |  |  | 1,198,855 |  |  |  | 101,990 |  |  |  | 1,257,599 |
Production and Commercialization of Liquids |  |  | 25,514 |  |  |  | 255,075 |  |  |  | 14,546 |  |  |  | 269,614 |
Other services |  |  | 2,018 |  |  |  | 15,121 |  |  |  | 11,888 |  |  |  | 7,927 |
UT |  |  | 34,068 |  |  |  | - |  |  |  | 88,396 |  |  |  | - |
Total |  |  | 129,578 |  |  |  | 1,469,051 |  |  |  | 216,820 |  |  |  | 1,535,140 |
Advances from Customers |
e) | Advances from customers
|  | 2018 |  |  | 2017 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Natural Gas Transportation |  |  | - |  |  |  | - |  |  |  | 101,990 |  |  |  | 1,257,599 |
Production and Commercialization of Liquids |  |  | - |  |  |  | - |  |  |  | 14,546 |  |  |  | 269,614 |
Other Services |  |  | - |  |  |  | - |  |  |  | 11,888 |  |  |  | 7,927 |
UT |  |  | - |  |  |  | - |  |  |  | 88,396 |  |  |  | - |
Total |  |  | - |  |  |  | - |  |  |  | 216,820 |  |  |  | 1,535,140 |
Other Payables |
f) | Other payables
|  | 2018 |  |  | 2017 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
UT Other liabilities |  |  | 73,621 |  |  |  | - |  |  |  | - |  |  |  | - |
Provision for compensation for the Board of Directors and Supervisory Committee Supervisory Commitee |  |  | 5,409 |  |  |  | - |  |  |  | - |  |  |  | - |
Justice fee payable |  |  | - |  |  |  | - |  |  |  | 47,072 |  |  |  | - |
Others |  |  | 1,644 |  |  |  | - |  |  |  | 2,459 |  |  |  | - |
Total |  |  | 80,674 |  |  |  | - |  |  |  | 49,531 |  |  |  | - |
Taxes Payables |
g) | Taxes payables
|  | 2018 |  |  | 2017 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Withholdings for income tax made to third parties |  |  | 110,623 |  |  |  | - |  |  |  | 79,749 |  |  |  | - |
Health and safety tax |  |  | 8,790 |  |  |  | - |  |  |  | - |  |  |  | - |
Turnover Tax |  |  | 62,714 |  |  |  | - |  |  |  | 42,613 |  |  |  | - |
UT Others |  |  | 2,752 |  |  |  | - |  |  |  | - |  |  |  | - |
Others |  |  | 17,343 |  |  |  | - |  |  |  | 20,200 |  |  |  | - |
Total |  |  | 202,222 |  |  |  | - |  |  |  | 142,562 |  |  |  | - |
Trade Payables |
h) | Trade payables
|  | 2018 |  |  | 2017 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Suppliers |  |  | 2,798,453 |  |  |  | - |  |  |  | 1,967,080 |  |  |  | - |
UT Suppliers |  |  | 90,252 |  |  |  | - |  |  |  | 11,236 |  |  |  | - |
Customers (credit balances) |  |  | 2,235 |  |  |  | - |  |  |  | 15,851 |  |  |  | - |
Related parties (Note 21) |  |  | 201,097 |  |  |  | - |  |  |  | 151,571 |  |  |  | - |
Total |  |  | 3,092,037 |  |  |  | - |  |  |  | 2,145,738 |  |  |  | - |
Revenues |
i) | Revenues
|  | 2018 |  |  | 2017 |  |  | 2016 |
Sales of goods and services |  |  | 33,655,943 |  |  |  | 19,605,611 |  |  |  | 14,331,482 |
Subsidies |  |  | 406,727 |  |  |  | 347,655 |  |  |  | 314,028 |
Total |  |  | 34,062,670 |  |  |  | 19,953,266 |  |  |  | 14,645,510 |
Disaggregation of Revenues | Below is a table in which revenues are disaggregated considering the type of market and the opportunity to satisfy performance obligations:
Year ended December 31, 2018 |
|  | Natural gas transportation |  |  | Production and commercialization of liquids |  |  | Other services |  |  | Telecommunications |  |  | Total |
Primary geographical market: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External market |  |  | - |  |  |  | 6,025,445 |  |  |  | - |  |  |  | - |  |  |  | 6,025,445 |
Domestic market |  |  | 15,462,061 |  |  |  | 10,601,984 |  |  |  | 1,810,109 |  |  |  | 163,071 |  |  |  | 28,037,225 |
Total |  |  | 15,462,061 |  |  |  | 16,627,429 |  |  |  | 1,810,109 |  |  |  | 163,071 |  |  |  | 34,062,670 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over the time |  |  | 15,462,061 |  |  |  | 705,309 |  |  |  | 1,810,109 |  |  |  | 163,071 |  |  |  | 18,140,550 |
At a point in time |  |  | - |  |  |  | 15,922,120 |  |  |  | - |  |  |  | - |  |  |  | 15,922,120 |
Total |  |  | 15,462,061 |  |  |  | 16,627,429 |  |  |  | 1,810,109 |  |  |  | 163,071 |  |  |  | 34,062,670 |
Year ended December 31, 2017 |
|  | Natural gas transportation |  |  | Production and commercialization of liquids |  |  | Other services |  |  | Telecommunications |  |  | Total |
Primary geographical market: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External market |  |  | - |  |  |  | 4,332,548 |  |  |  | - |  |  |  | - |  |  |  | 4,332,548 |
Domestic market |  |  | 7,456,052 |  |  |  | 6,841,427 |  |  |  | 1,199,170 |  |  |  | 124,069 |  |  |  | 15,620,718 |
Total |  |  | 7,456,052 |  |  |  | 11,173,975 |  |  |  | 1,199,170 |  |  |  | 124,069 |  |  |  | 19,953,266 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over the time |  |  | 7,456,052 |  |  |  | 534,842 |  |  |  | 1,199,170 |  |  |  | 124,069 |  |  |  | 9,314,133 |
At a point in time |  |  | - |  |  |  | 10,639,133 |  |  |  | - |  |  |  | - |  |  |  | 10,639,133 |
Total |  |  | 7,456,052 |  |  |  | 11,173,975 |  |  |  | 1,199,170 |  |  |  | 124,069 |  |  |  | 19,953,266 |
Year ended December 31, 2016 |
|  | Natural gas transportation |  |  | Production and commercialization of liquids |  |  | Other services |  |  | Telecommunications |  |  | Total |
Primary geographical market: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External market |  |  | - |  |  |  | 2,841,403 |  |  |  | - |  |  |  | - |  |  |  | 2,841,403 |
Domestic market |  |  | 4,162,220 |  |  |  | 6,563,390 |  |  |  | 956,948 |  |  |  | 121,549 |  |  |  | 11,804,107 |
Total |  |  | 4,162,220 |  |  |  | 9,404,793 |  |  |  | 956,948 |  |  |  | 121,549 |  |  |  | 14,645,510 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over the time |  |  | 4,162,220 |  |  |  | 570,904 |  |  |  | 956,948 |  |  |  | 121,549 |  |  |  | 5,811,621 |
At a point in time |  |  | - |  |  |  | 8,833,889 |  |  |  | - |  |  |  | - |  |  |  | 8,833,889 |
Total |  |  | 4,162,220 |  |  |  | 9,404,793 |  |  |  | 956,948 |  |  |  | 121,549 |  |  |  | 14,645,510 |
Detailed information of revenues on each business segment for the years ended December 31, 2018, 2017 and 2016 is disclosed below:
i. | Natural Gas Transportation:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Firm |  |  | 12,243,699 |  |  |  | 5,831,927 |  |  |  | 2,988,232 |
Access and Charge |  |  | 565,809 |  |  |  | 433,575 |  |  |  | 420,897 |
Interruptible and Others |  |  | 2,652,553 |  |  |  | 1,190,550 |  |  |  | 753,091 |
Total |  |  | 15,462,061 |  |  |  | 7,456,052 |  |  |  | 4,162,220 |
ii. | Production and Commercialization of Liquids:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Product |  |  | 15,515,393 |  |  |  | 10,255,416 |  |  |  | 8,062,864 |
Services |  |  | 705,309 |  |  |  | 570,904 |  |  |  | 1,027,901 |
Government grants |  |  | 406,727 |  |  |  | 347,655 |  |  |  | 314,028 |
Total |  |  | 16,627,429 |  |  |  | 11,173,975 |  |  |  | 9,404,793 |
iii. | Other services:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Conditioning and treatment |  |  | 735,099 |  |  |  | 546,758 |  |  |  | 410,644 |
Operation and maintenance |  |  | 480,112 |  |  |  | 414,576 |  |  |  | 328,975 |
Steam sales |  |  | 136,764 |  |  |  | 96,587 |  |  |  | 106,212 |
Construction |  |  | 21,321 |  |  |  | 138,638 |  |  |  | 100,543 |
UT Construction |  |  | 433,200 |  |  |  | - |  |  |  | - |
Others |  |  | 3,613 |  |  |  | 2,611 |  |  |  | 10,574 |
Total |  |  | 1,810,109 |  |  |  | 1,199,170 |  |  |  | 956,948 |
Cost of Sales |
j) | Cost of sales
|  | 2018 |  |  | 2017 |  |  | 2016 |
Inventories at the beginning of the year |  |  | 183,745 |  |  |  | 241,477 |  |  |  | 240,933 |
Purchases |  |  | 8,860,447 |  |  |  | 6,013,669 |  |  |  | 5,453,359 |
Operating costs (Note 8.k.) |  |  | 7,504,392 |  |  |  | 5,864,281 |  |  |  | 4,572,609 |
Inventories at the end of the year |  |  | (360,274 | ) |  |  | (183,745 | ) |  |  | (241,477 | )
Total |  |  | 16,188,310 |  |  |  | 11,935,682 |  |  |  | 10,025,424 |
Expenses by Nature |
k) | Expenses by nature – Information required under art. 64 paragraph I, clause B) Commercial Companies Law
|  | 2018 |
|  |  |  |  | Operating expenses |  |  |  |  |  |  |  |  |  |
Accounts |  | Total |  |  | Regulated Activities |  |  | Non Regulated Activities |  |  | Administrative expenses |  |  | Selling expenses |  |  | Financial expenses |
Salaries, wages and other compensations |  |  | 1,912,950 |  |  |  | 891,140 |  |  |  | 567,798 |  |  |  | 356,913 |  |  |  | 97,099 |  |  |  | - |
Social security taxes |  |  | 320,232 |  |  |  | 144,748 |  |  |  | 84,940 |  |  |  | 69,616 |  |  |  | 20,928 |  |  |  | - |
Compensation to Directors and Supervisory Committee |  |  | 25,819 |  |  |  | - |  |  |  | - |  |  |  | 25,819 |  |  |  | - |  |  |  | - |
Professional services fees |  |  | 274,697 |  |  |  | 7,047 |  |  |  | 135,626 |  |  |  | 125,232 |  |  |  | 6,792 |  |  |  | - |
Technical operator assistance fees |  |  | 1,317,176 |  |  |  | 838,032 |  |  |  | 479,144 |  |  |  | - |  |  |  | - |  |  |  | - |
Materials |  |  | 223,940 |  |  |  | 68,688 |  |  |  | 155,252 |  |  |  | - |  |  |  | - |  |  |  | - |
Third parties services |  |  | 261,779 |  |  |  | 102,315 |  |  |  | 130,258 |  |  |  | 19,790 |  |  |  | 9,416 |  |  |  | - |
Telecommunications and post expenses |  |  | 21,776 |  |  |  | 4,196 |  |  |  | 2,857 |  |  |  | 14,258 |  |  |  | 465 |  |  |  | - |
Rents |  |  | 24,786 |  |  |  | 7,657 |  |  |  | 10,301 |  |  |  | 5,946 |  |  |  | 882 |  |  |  | - |
Transports and freight |  |  | 68,094 |  |  |  | 42,231 |  |  |  | 22,984 |  |  |  | 2,879 |  |  |  | - |  |  |  | - |
Easements |  |  | 54,076 |  |  |  | 54,076 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Offices supplies |  |  | 6,997 |  |  |  | 2,371 |  |  |  | 861 |  |  |  | 3,130 |  |  |  | 635 |  |  |  | - |
Travels expenses |  |  | 85,273 |  |  |  | 38,173 |  |  |  | 26,740 |  |  |  | 16,396 |  |  |  | 3,964 |  |  |  | - |
Insurance |  |  | 66,269 |  |  |  | 38,167 |  |  |  | 23,695 |  |  |  | 4,404 |  |  |  | 3 |  |  |  | - |
Property, plant and equipment maintenance |  |  | 1,265,254 |  |  |  | 1,105,531 |  |  |  | 144,116 |  |  |  | 15,607 |  |  |  | - |  |  |  | - |
Depreciation of property, plant and equipment |  |  | 2,223,083 |  |  |  | 1,612,884 |  |  |  | 342,706 |  |  |  | 267,493 |  |  |  | - |  |  |  | - |
Taxes and contributions |  |  | 1,675,901 |  |  |  | 170,521 |  |  |  | 20,082 |  |  |  | 2,128 |  |  |  | 1,483,170 | (1) |  |  | - |
Advertising |  |  | 4,856 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,856 |  |  |  | - |
Doubtful accounts |  |  | 132,521 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 132,521 |  |  |  | - |
Banks expenses |  |  | 12,150 |  |  |  | - |  |  |  | - |  |  |  | 12,150 |  |  |  | - |  |  |  | - |
Interests expense |  |  | 1,675,437 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,675,437 |
Foreign exchange loss |  |  | 13,122,031 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 13,122,031 |
Other financial charges |  |  | 243,524 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 243,524 |
Costs of services rendered to third parties |  |  | 165,277 |  |  |  | - |  |  |  | 165,277 |  |  |  | - |  |  |  | - |  |  |  | - |
Other expenses |  |  | 88,000 |  |  |  | 36,501 |  |  |  | 27,477 |  |  |  | 20,052 |  |  |  | 3,970 |  |  |  | - |
Total 2018 |  |  | 25,271,898 |  |  |  | 5,164,278 |  |  |  | 2,340,114 |  |  |  | 961,813 |  |  |  | 1,764,701 |  |  |  | 15,040,992 |
(1) | Includes tax on exports for Ps. 248,883 for the year ended December 31, 2018.
|  |  |  |  | 2017 |
|  |  |  |  | Operating expenses |  |  |  |  |  |  |  |  |  |
Accounts |  | Total |  |  | Regulated Activities |  |  | Non Regulated Activities |  |  | Administrative expenses |  |  | Selling expenses |  |  | Financial expenses |
Salaries, wages and other compensations |  |  | 1,791,444 |  |  |  | 864,168 |  |  |  | 469,199 |  |  |  | 357,902 |  |  |  | 100,175 |  |  |  | - |
Social security taxes |  |  | 308,469 |  |  |  | 135,826 |  |  |  | 80,500 |  |  |  | 70,258 |  |  |  | 21,885 |  |  |  |  |
Compensation to Directors and Supervisory Committee |  |  | 13,816 |  |  |  | - |  |  |  | - |  |  |  | 13,816 |  |  |  | - |  |  |  | - |
Professional services fees |  |  | 99,599 |  |  |  | 2,409 |  |  |  | 4,931 |  |  |  | 83,979 |  |  |  | 8,280 |  |  |  | - |
Technical operator assistance fees |  |  | 577,187 |  |  |  | 260,036 |  |  |  | 317,151 |  |  |  | - |  |  |  | - |  |  |  | - |
Materials |  |  | 97,057 |  |  |  | 29,979 |  |  |  | 67,078 |  |  |  | - |  |  |  | - |  |  |  | - |
Third parties services |  |  | 206,456 |  |  |  | 85,959 |  |  |  | 103,408 |  |  |  | 17,089 |  |  |  | - |  |  |  | - |
Telecommunications and post expenses |  |  | 16,093 |  |  |  | 2,150 |  |  |  | 1,972 |  |  |  | 11,196 |  |  |  | 775 |  |  |  | - |
Rents |  |  | 10,939 |  |  |  | 3,161 |  |  |  | 1,581 |  |  |  | 5,442 |  |  |  | 755 |  |  |  | - |
Transports and freight |  |  | 57,869 |  |  |  | 34,450 |  |  |  | 19,772 |  |  |  | 3,614 |  |  |  | 33 |  |  |  | - |
Easements |  |  | 35,265 |  |  |  | 35,265 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Offices supplies |  |  | 5,612 |  |  |  | 1,665 |  |  |  | 585 |  |  |  | 2,618 |  |  |  | 744 |  |  |  | - |
Travels expenses |  |  | 31,035 |  |  |  | 13,879 |  |  |  | 5,113 |  |  |  | 8,991 |  |  |  | 3,052 |  |  |  | - |
Insurance |  |  | 52,660 |  |  |  | 30,744 |  |  |  | 17,527 |  |  |  | 3,909 |  |  |  | 480 |  |  |  | - |
Property, plant and equipment maintenance |  |  | 1,005,258 |  |  |  | 865,572 |  |  |  | 129,280 |  |  |  | 8,639 |  |  |  | 1,767 |  |  |  | - |
Depreciation of property, plant and equipment |  |  | 2,020,216 |  |  |  | 1,569,839 |  |  |  | 325,104 |  |  |  | 125,273 |  |  |  | - |  |  |  | - |
Taxes and contributions |  |  | 918,821 |  |  |  | 213,123 |  |  |  | 13,395 |  |  |  | 1,186 |  |  |  | 691,117 | (1) |  |  | - |
Advertising |  |  | 767 |  |  |  | - |  |  |  | 3 |  |  |  | - |  |  |  | 764 |  |  |  | - |
Doubtful accounts |  |  | (23,395 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (23,395 | ) |  |  | - |
Banks expenses |  |  | 7,217 |  |  |  | - |  |  |  | - |  |  |  | 7,217 |  |  |  | - |  |  |  | - |
Interests expense |  |  | 846,366 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 846,366 |
Foreign exchange loss |  |  | 1,117,201 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,117,201 |
Other financial charges |  |  | 167,920 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 167,920 |
Costs of services rendered to third parties |  |  | 115,272 |  |  |  | - |  |  |  | 115,272 |  |  |  | - |  |  |  | - |  |  |  | - |
Other expenses |  |  | 57,794 |  |  |  | 30,640 |  |  |  | 13,545 |  |  |  | 12,745 |  |  |  | 864 |  |  |  | - |
Total 2017 |  |  | 9,536,938 |  |  |  | 4,178,865 |  |  |  | 1,685,416 |  |  |  | 733,874 |  |  |  | 807,296 |  |  |  | 2,131,487 |
(1) | Includes tax on exports for Ps. 1,286 for the year ended December 31, 2017
|  | 2016 |
|  |  |  |  | Operating expenses |  |  |  |  |  |  |  |  |  |
Accounts |  | Total |  |  | Regulated Activities |  |  | Non Regulated Activities |  |  | Administrative expenses |  |  | Selling expenses |  |  | Financial expenses |
Salaries, wages and other contributions |  |  | 1,603,431 |  |  |  | 796,925 |  |  |  | 393,027 |  |  |  | 321,349 |  |  |  | 92,130 |  |  |  | - |
Social security taxes |  |  | 276,390 |  |  |  | 128,245 |  |  |  | 66,702 |  |  |  | 61,543 |  |  |  | 19,900 |  |  |  | - |
Compensation to Directors and Supervisory Committee |  |  | 12,345 |  |  |  | - |  |  |  | - |  |  |  | 12,345 |  |  |  | - |  |  |  | - |
Professional services fees |  |  | 80,706 |  |  |  | 2,580 |  |  |  | 7,002 |  |  |  | 64,122 |  |  |  | 7,002 |  |  |  | - |
Technical operator assistance fees |  |  | 329,826 |  |  |  | 105,950 |  |  |  | 223,876 |  |  |  | - |  |  |  | - |  |  |  | - |
Materials |  |  | 85,497 |  |  |  | 28,376 |  |  |  | 57,121 |  |  |  | - |  |  |  | - |  |  |  | - |
Third parties services |  |  | 183,154 |  |  |  | 72,598 |  |  |  | 95,078 |  |  |  | 15,478 |  |  |  | - |  |  |  | - |
Telecommunications and post expenses |  |  | 9,766 |  |  |  | 553 |  |  |  | 2,211 |  |  |  | 6,818 |  |  |  | 184 |  |  |  | - |
Rents |  |  | 6,818 |  |  |  | 1,658 |  |  |  | 737 |  |  |  | 4,054 |  |  |  | 369 |  |  |  | - |
Transports and freight |  |  | 54,541 |  |  |  | 33,904 |  |  |  | 19,347 |  |  |  | 1,290 |  |  |  | - |  |  |  | - |
Easements |  |  | 38,326 |  |  |  | 38,326 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Offices supplies |  |  | 5,159 |  |  |  | 1,843 |  |  |  | 737 |  |  |  | 2,395 |  |  |  | 184 |  |  |  | - |
Travels expenses |  |  | 19,533 |  |  |  | 9,582 |  |  |  | 2,764 |  |  |  | 5,344 |  |  |  | 1,843 |  |  |  | - |
Insurance |  |  | 51,962 |  |  |  | 29,666 |  |  |  | 18,242 |  |  |  | 3,501 |  |  |  | 553 |  |  |  | - |
Property, plant and equipment maintenance |  |  | 408,504 |  |  |  | 294,447 |  |  |  | 102,080 |  |  |  | 9,766 |  |  |  | 2,211 |  |  |  | - |
Depreciation of property, plant and equipment |  |  | 2,095,419 |  |  |  | 1,527,999 |  |  |  | 210,876 |  |  |  | 356,544 |  |  |  | - |  |  |  | - |
Taxes and contributions |  |  | 703,136 |  |  |  | 160,122 |  |  |  | 17,320 |  |  |  | 1,474 |  |  |  | 524,220 | (1) |  |  | - |
Advertising |  |  | 737 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 737 |  |  |  | - |
Doubtful accounts |  |  | 38,142 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 38,142 |  |  |  | - |
Banks expenses |  |  | 4,054 |  |  |  | - |  |  |  | - |  |  |  | 4,054 |  |  |  | - |  |  |  | - |
Interests expense |  |  | 937,454 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 937,454 |
Foreign exchange loss |  |  | 1,486,399 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,486,399 |
Other financial charges |  |  | 131,536 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 131,536 |
Derivate financial instruments |  |  | 9,383 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9,383 |
Costs of services rendered to third parties |  |  | 84,207 |  |  |  | - |  |  |  | 84,207 |  |  |  | - |  |  |  | - |  |  |  | - |
Other expenses |  |  | 57,581 |  |  |  | 26,900 |  |  |  | 11,608 |  |  |  | 10,690 |  |  |  | 8,383 |  |  |  | - |
Year ended Deccember 31, 2016 |  |  | 8,714,006 |  |  |  | 3,259,674 |  |  |  | 1,312,935 |  |  |  | 880,767 |  |  |  | 695,858 |  |  |  | 2,564,772 |
(1) | Includes tax on exports of Ps. 11,081 for the year ended December 31, 2016.
Net Financial Results |
l) | Net financial results
|  | 2018 |  |  | 2017 |  |  | 2016 |
Financial income |  |  |  |  |  |  |  |  |
Derivative financial instrument results |  |  | 106,084 |  |  |  | - |  |  |  | - |
Interest income |  |  | 1,345,278 |  |  |  | 133,116 |  |  |  | 206,402 |
Fair value gains on financial instruments through profit or loss |  |  | 1,372,933 |  |  |  | 442,480 |  |  |  | 329,401 |
Foreign exchange gain |  |  | 8,164,243 |  |  |  | 561,572 |  |  |  | 280,988 |
Subtotal |  |  | 10,988,538 |  |  |  | 1,137,168 |  |  |  | 816,791 |
Financial expenses |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | (1,675,437 | ) |  |  | (846,366 | ) |  |  | (937,454 | )
Foreign exchange loss |  |  | (13,122,031 | ) |  |  | (1,117,201 | ) |  |  | (1,486,399 | )
Derivative financial instrument results |  |  | - |  |  |  | - |  |  |  | (9,383 | )
Other financial charges |  |  | (243,524 | ) |  |  | (167,920 | ) |  |  | (131,536 | )
Less: Capitalized borrowing costs |  |  | - |  |  |  | - |  |  |  | - |
Subtotal |  |  | (15,040,992 | ) |  |  | (2,131,487 | ) |  |  | (2,564,772 | )
Gain on net monetary results |  |  | 1,206,195 |  |  |  | 465,975 |  |  |  | 1,038,647 |
Total |  |  | (2,846,259 | ) |  |  | (528,344 | ) |  |  | (709,334 | )
Other Operating Expenses |
m) | Other operating expenses
|  | 2018 |  |  | 2017 |  |  | 2016 |
Disposal of property, plant and equipment |  |  | (158,516 | ) |  |  | (131,419 | ) |  |  | (16,368 | )
Net increase in provisions (1) |  |  | (770,802 | ) |  |  | (228,196 | ) |  |  | (124,437 | )
Recovery of insurance |  |  | 23,874 |  |  |  | 194,689 |  |  |  | - |
Write off of other receivables |  |  | - |  |  |  | (105,047 | ) |  |  | - |
Others |  |  | 14,657 |  |  |  | (1,622 | ) |  |  | 10,161 |
Total |  |  | (890,787 | ) |  |  | (271,595 | ) |  |  | (130,644 | )
(1) | Includes judicial costs
Other Financial Assets at Fair Value through Profit or Loss |
n) | Other financial assets at fair value through profit or loss
|  | 2018 |  |  | 2017 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Government bonds |  |  | - |  |  |  | - |  |  |  | 218,707 |  |  |  | - |
Private bonds |  |  | - |  |  |  | - |  |  |  | 106,451 |  |  |  | - |
Total |  |  | - |  |  |  | - |  |  |  | 325,158 |  |  |  | - |
Other Financial Assets at Amortized Cost |
o) | Other financial assets at amortized cost
|  | 2018 |  |  | 2017 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
VRD bonds |  |  | 5,714 |  |  |  | 8,760 |  |  |  | 10,499 |  |  |  | 21,369 |
Government Bonds (Argentine National Treasury Notes) |  |  | - |  |  |  | - |  |  |  | 1,361,756 |  |  |  | - |
Government Bonds (Central Bank Notes) |  |  | - |  |  |  | - |  |  |  | 761,856 |  |  |  | - |
Total |  |  | 5,714 |  |  |  | 8,760 |  |  |  | 2,134,111 |  |  |  | 21,369 |
Payroll and Social Security Taxes Payable |
p) | Payroll and social security taxes payable
|  | 2018 |  |  | 2017 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Vacation benefit payable |  |  | 170,690 |  |  |  | - |  |  |  | 154,643 |  |  |  | - |
Annual bonus payable |  |  | 133,365 |  |  |  | - |  |  |  | 125,344 |  |  |  | - |
Social security taxes payable |  |  | 67,381 |  |  |  | - |  |  |  | 67,287 |  |  |  | - |
UT |  |  | 12,200 |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 383,636 |  |  |  | - |  |  |  | 347,274 |  |  |  | - |

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