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FINANCIAL RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2019
FINANCIAL RISK MANAGEMENT [Abstract] |
Fixed-Rate and Floating-Rate Financial Assets and Liabilities | The following table shows a breakdown of the Company’s fixed-rate and floating-rate financial assets and liabilities as of December 31, 2019 and 2018:
|  | Financial assets (1) |  |  | Financial liabilities (2) |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Fix interest rate |  |  | 8,650,353 |  |  |  | 13,114,538 |  |  |  | 30,184,039 |  |  |  | 29,138,384 |
Variable interest rate |  |  | 1,038,402 |  |  |  | 22,264 |  |  |  | 1,021,325 |  |  |  | - |
Total |  |  | 9,688,755 |  |  |  | 13,136,802 |  |  |  | 31,205,364 |  |  |  | 29,138,384 |
(1) Includes mutual funds, Letes, Lebacs and bank accounts. Trade receivables do no bear interests, except for Ps. 8,758 and Ps. 22,264, which bears CER plus a spread of 8% as of December 31, 2019 and 2018, respectively. (2) Includes loans, issuance expenses and financial leasing
Monthly Short Tons | This agreement is valid between October 2018 and April 2020, according to the following monthly short tons:
Period |  | Propane |  |  | Butane |  |  | Natural gasoline |
October 2018 - April 2019 |  |  | 6,663 |  |  |  | 4,967 |  |  |  | 2,976 |
May 2019 - September 2019 |  |  | - |  |  |  | - |  |  |  | 4,519 |
October 2019 |  |  | 9,996 |  |  |  | 7,727 |  |  |  | 4,630 |
November 2019 - April 2020 |  |  | 14,438 |  |  |  | 11,038 |  |  |  | 6,614 |
Current and Non-Current Trade Receivables | As of December 31, 2019 and 2018, the balance of current and non-current trade receivables, net of allowances of doubtful accounts are as follows:
|  | 2019 |  |  | 2018 |
Current trade receivables |  |  | 6,608,715 |  |  |  | 4,994,969 |
Allowances for doubful accounts |  |  | (134,956 | ) |  |  | (203,860 | )
Total |  |  | 6,473,759 |  |  |  | 4,791,109 |
Significant Customers | Significant customers in terms of revenues and trade receivables (net of allowances of doubtful accounts) from natural gas transportation for the years ended December 31, 2019, 2018 and 2017 are as follows:
|  | 2019 |  |  | 2018 |  |  | 2017 |
|  | Revenues |  |  | Trade receivables |  |  | Revenues |  |  | Trade receivables |  |  | Revenues |
MetroGas |  |  | 5,849,138 |  |  |  | 1,459,410 |  |  |  | 4,957,415 |  |  |  | 577,764 |  |  |  | 2,948,056 |
Camuzzi Gas Pampeana S.A. |  |  | 4,353,024 |  |  |  | 729,137 |  |  |  | 3,682,320 |  |  |  | 430,212 |  |  |  | 2,167,208 |
Naturgy Argentina |  |  | 3,496,055 |  |  |  | 567,429 |  |  |  | 2,971,396 |  |  |  | 368,782 |  |  |  | 1,556,829 |
CAMMESA |  |  | 1,337,997 |  |  |  | 206,403 |  |  |  | 2,057,838 |  |  |  | 281,896 |  |  |  | 1,368,671 |
Pampa Energía |  |  | 803,610 |  |  |  | 258,007 |  |  |  | 676,180 |  |  |  | 141,040 |  |  |  | 68,737 |
Camuzzi Gas del Sur S.A. |  |  | 1,075,744 |  |  |  | 150,838 |  |  |  | 822,176 |  |  |  | 87,574 |  |  |  | 477,222 |
Revenues from Liquids Production and Commercialization customers net of allowances of doubtful accounts) for the years ended December 31, 2019, 2018 and 2017 are as follows:
|  | 2019 |  |  | 2018 |  |  | 2017 |
|  | Revenues |  |  | Trade receivables |  |  | Revenues |  |  | Trade receivables |  |  | Revenues |
PBB Polisur |  |  | 6,338,222 |  |  |  | 841,338 |  |  |  | 8,102,817 |  |  |  | 1,090,359 |  |  |  | 5,667,118 |
Petredec |  |  | 1,003,264 |  |  |  | - |  |  |  | 1,321,183 |  |  |  | - |  |  |  | 2,119,267 |
Geogas Trading S.A. |  |  | 1,691,910 |  |  |  | 375,723 |  |  |  | 1,695,707 |  |  |  | - |  |  |  | 878,783 |
Shell Trading (US) Company |  |  | - |  |  |  | - |  |  |  | 138,246 |  |  |  | - |  |  |  | 2,192,301 |
YPF |  |  | 1,239,102 |  |  |  | 26,501 |  |  |  | 729,113 |  |  |  | 30,968 |  |  |  | - |
Petrobras Global Trading BV |  |  | 4,446,241 |  |  |  | 397,172 |  |  |  | 2,682,539 |  |  |  | 211,387 |  |  |  | - |
Maturities of Financial Assets | Below is a detail of the maturities of the financial assets included in: (i) cash and cash equivalents, (ii) other financial assets, (iii) trade receivables, (iv) other receivables and (v) derivate financial instruments, as of December 31, 2019 and 2018:
December 31, 2019 |
|  | Cash and cash equivalents |  |  | Other financial assets |  |  | Credits (1) (2) |
Without specified maturity |  |  | 9,650,787 |  |  |  | - |  |  |  | 21,607 |
With specified maturity |  |  |  |  |  |  |  |  |  |  |  |
Overdue |  |  |  |  |  |  |  |  |  |  |  |
Until 12-31-2018 |  |  | - |  |  |  | - |  |  |  | 144,596 |
From 01-01-19 to 03-31-19 |  |  | - |  |  |  | - |  |  |  | 1,538 |
From 04-01-19 to 06-30-19 |  |  | - |  |  |  | - |  |  |  | 4,245 |
From 07-01-19 to 09-30-19 |  |  | - |  |  |  | - |  |  |  | 343,827 |
From 10-01-19 to 12-31-19 |  |  | - |  |  |  | - |  |  |  | 791,533 |
Total overdue |  |  | - |  |  |  | - |  |  |  | 1,285,739 |
Non-due |  |  |  |  |  |  |  |  |  |  |  |
From 01-01-20 to 03-31-20 |  |  | 114,414 |  |  |  | 1,315,640 |  |  |  | 5,271,983 |
From 04-01-20 to 06-30-20 |  |  | - |  |  |  | 796 |  |  |  | 482,630 |
From 07-01-20 to 09-30-20 |  |  | - |  |  |  | 775 |  |  |  | 8,105 |
From 10-01-20 to 12-31-20 |  |  | - |  |  |  | 773 |  |  |  | 10,092 |
During 2021 |  |  | - |  |  |  | 3,043 |  |  |  | 6,943 |
During 2022 |  |  | - |  |  |  | 1,911 |  |  |  | - |
During 2023 |  |  | - |  |  |  | 449 |  |  |  | - |
During 2024 |  |  | - |  |  |  | - |  |  |  | - |
From 2025 onwards |  |  | - |  |  |  | - |  |  |  | - |
Total non-due |  |  | 114,414 |  |  |  | 1,323,387 |  |  |  | 5,779,753 |
Total with specified maturity |  |  | 114,414 |  |  |  | 1,323,387 |  |  |  | 7,065,492 |
Total |  |  | 9,765,201 |  |  |  | 1,323,387 |  |  |  | 7,087,099 |
(1) The total amount of the receivables without specified maturity is recorded in Non-current assets. (2) Includes financial assets recorded in trade receivables and other receivables, excluding allowance for doubtful accounts.
December 31, 2018 |
|  | Cash and cash equivalents |  |  | Other financial assets |  |  | Credits (1) (2) |
Without specified maturity |  |  | 22,283,431 |  |  |  | - |  |  |  | 718 |
With specified maturity |  |  |  |  |  |  |  |  |  |  |  |
Overdue |  |  |  |  |  |  |  |  |  |  |  |
Until 12-31-2017 |  |  | - |  |  |  | - |  |  |  | 205,783 |
From 01-01-18 to 03-31-18 |  |  | - |  |  |  | - |  |  |  | 477 |
From 04-01-18 to 06-30-18 |  |  | - |  |  |  | - |  |  |  | 6,184 |
From 07-01-18 to 09-30-18 |  |  | - |  |  |  | - |  |  |  | 17,537 |
From 10-01-18 to 12-31-18 |  |  | - |  |  |  | - |  |  |  | 823,940 |
Total overdue |  |  | - |  |  |  | - |  |  |  | 1,053,921 |
Non-due |  |  |  |  |  |  |  |  |  |  |  |
From 01-01-19 to 03-31-19 |  |  | 3,321,706 |  |  |  | 338,073 |  |  |  | 4,530,803 |
From 04-01-19 to 06-30-19 |  |  | - |  |  |  | 2,300 |  |  |  | 63,313 |
From 07-01-19 to 09-30-19 |  |  | - |  |  |  | 2,300 |  |  |  | - |
From 10-01-19 to 12-31-19 |  |  | - |  |  |  | 1,894 |  |  |  | - |
During 2020 |  |  | - |  |  |  | 5,161 |  |  |  | 8,505 |
During 2021 |  |  | - |  |  |  | 4,683 |  |  |  | - |
During 2022 |  |  | - |  |  |  | 2,940 |  |  |  | - |
During 2023 |  |  | - |  |  |  | 688 |  |  |  | - |
From 2024 onwards |  |  | - |  |  |  | - |  |  |  | - |
Total non-due |  |  | 3,321,706 |  |  |  | 358,039 |  |  |  | 4,602,621 |
Total with specified maturity |  |  | 3,321,706 |  |  |  | 358,039 |  |  |  | 5,656,542 |
Total |  |  | 25,605,137 |  |  |  | 358,039 |  |  |  | 5,657,260 |
(1) The total amount of the receivables without specified maturity is recorded in Non-current assets. (2) Includes financial assets recorded in trade receivables and other receivables, excluding allowance for doubtful accounts.
Maturities of Financial Liabilities | The amounts disclosed in the table are the contractual undiscounted cash flows and as a result, they do not reconcile to the amounts disclosed on the statement of financial position. These tables are made based on available information at the end of each year and may not reflect the actual amounts in the future. Therefore, the amounts disclosed are provided for illustrative purposes only:
December 31, 2019 |
|  | Loans |  |  | Other financial liabilities |  |  | Leases liabilities |
Without specified maturity |  |  | - |  |  |  | - |  |  |  | - |
With specified maturity |  |  |  |  |  |  |  |  |  |  |  |
Overdue |  |  |  |  |  |  |  |  |  |  |  |
Until 12-31-2018 |  |  | - |  |  |  | 130,829 |  |  |  | - |
From 01-01-19 to 03-31-19 |  |  | - |  |  |  | 311 |  |  |  | - |
From 04-01-19 to 06-30-19 |  |  | - |  |  |  | 311 |  |  |  | - |
From 07-01-19 to 09-30-19 |  |  | - |  |  |  | 311 |  |  |  | - |
From 10-01-19 to 12-31-19 |  |  | - |  |  |  | 311 |  |  |  | 90,363 |
Total overdue |  |  | - |  |  |  | 132,073 |  |  |  | 90,363 |
Non-due |  |  |  |  |  |  |  |  |  |  |  |
From 01-01-20 to 03-31-20 |  |  | 1,027,502 |  |  |  | 3,745,057 |  |  |  | 111,994 |
From 04-01-20 to 06-30-20 |  |  | 1,010,644 |  |  |  | 32,769 |  |  |  | 111,994 |
From 07-01-20 to 09-30-20 |  |  | - |  |  |  | - |  |  |  | 111,994 |
From 10-01-20 to 12-31-20 |  |  | 1,010,644 |  |  |  | - |  |  |  | 111,994 |
During 2021 |  |  | 2,021,288 |  |  |  | - |  |  |  | 448,037 |
During 2022 |  |  | 2,021,288 |  |  |  | - |  |  |  | 448,037 |
During 2023 |  |  | 2,021,288 |  |  |  | - |  |  |  | 448,037 |
During 2024 |  |  | 2,021,288 |  |  |  | - |  |  |  | 448,037 |
From 2025 onwards |  |  | 30,955,641 |  |  |  | - |  |  |  | 715,686 |
Total non-due |  |  | 42,089,583 |  |  |  | 3,777,826 |  |  |  | 2,955,810 |
Total with specified maturity |  |  | 42,089,583 |  |  |  | 3,909,899 |  |  |  | 3,046,173 |
Total |  |  | 42,089,583 |  |  |  | 3,909,899 |  |  |  | 3,046,173 |
December 31, 2018 |
|  | Loans |  |  | Other financial liabilities |  |  | Financial leases |
Without specified maturity |  |  | - |  |  |  | - |  |  |  | - |
With specified maturity |  |  |  |  |  |  |  |  |  |  |  |
Overdue |  |  |  |  |  |  |  |  |  |  |  |
Until 12-31-2017 |  |  | - |  |  |  | 159,366 |  |  |  | - |
From 01-01-18 to 03-31-18 |  |  | - |  |  |  | 478 |  |  |  | - |
From 04-01-18 to 06-30-18 |  |  | - |  |  |  | 478 |  |  |  | - |
From 07-01-18 to 09-30-18 |  |  | - |  |  |  | 478 |  |  |  | - |
From 10-01-18 to 12-31-18 |  |  | - |  |  |  | 478 |  |  |  | 87,517 |
Total overdue |  |  | - |  |  |  | 161,278 |  |  |  | 87,517 |
Non-due |  |  |  |  |  |  |  |  |  |  |  |
From 01-01-19 to 03-31-19 |  |  | - |  |  |  | 5,157,610 |  |  |  | 108,450 |
From 04-01-19 to 06-30-19 |  |  | 978,663 |  |  |  | 33,442 |  |  |  | 108,450 |
From 07-01-19 to 09-30-19 |  |  | - |  |  |  | - |  |  |  | 108,450 |
From 10-01-19 to 12-31-19 |  |  | 978,663 |  |  |  | - |  |  |  | 108,450 |
During 2020 |  |  | 1,957,325 |  |  |  | - |  |  |  | 433,860 |
During 2021 |  |  | 1,957,325 |  |  |  | - |  |  |  | 433,860 |
During 2022 |  |  | 1,957,325 |  |  |  | - |  |  |  | 433,860 |
During 2023 |  |  | 1,957,325 |  |  |  | - |  |  |  | 433,860 |
From 2024 onwards |  |  | 31,933,396 |  |  |  | - |  |  |  | 1,126,898 |
Total non-due |  |  | 41,720,022 |  |  |  | 5,191,052 |  |  |  | 3,296,138 |
Total with specified maturity |  |  | 41,720,022 |  |  |  | 5,352,330 |  |  |  | 3,383,655 |
Total |  |  | 41,720,022 |  |  |  | 5,352,330 |  |  |  | 3,383,655 |
Gearing Ratio | During the year ended December 31, 2019 and 2018, the gearing ratio was as follows:
|  | 2019 |  |  | 2018 |
Total debt (Note 13) |  |  | 33,582,804 |  |  |  | 31,684,940 |
Total Equity |  |  | 48,083,469 |  |  |  | 47,603,906 |
Total Capital |  |  | 81,666,273 |  |  |  | 79,288,846 |
Gearing Ratio |  |  | 0.41 |  |  |  | 0.4 |
Categories of Financial Assets and Liabilities | The categories of financial assets and liabilities as of December 31, 2019 and 2018 are as follows:
|  | December 31, 2019 |
|  | Financial assets at fair value |  |  | Financial assets at amortizef cost |  |  | Total |
CURRENT ASSETS |  |  |  |  |  |  |  |  |
Trade receivables |  |  | - |  |  |  | 6,473,759 |  |  |  | 6,473,759 |
Other receivables |  |  | - |  |  |  | 473,216 |  |  |  | 473,216 |
Derivative financial instruments |  |  | 274,024 |  |  |  | - |  |  |  | 274,024 |
Other financial assets at amortized cost |  |  | - |  |  |  | 1,043,960 |  |  |  | 1,043,960 |
Cash and cash equivalents |  |  | 1,029,644 |  |  |  | 8,735,557 |  |  |  | 9,765,201 |
Total current assets |  |  | 1,303,668 |  |  |  | 16,726,492 |  |  |  | 18,030,160 |
NON-CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Other receivables |  |  | - |  |  |  | 7,603 |  |  |  | 7,603 |
Other financial assets at amortized cost |  |  | - |  |  |  | 5,403 |  |  |  | 5,403 |
Total non-current assets |  |  | - |  |  |  | 13,006 |  |  |  | 13,006 |
Total assets |  |  | 1,303,668 |  |  |  | 16,739,498 |  |  |  | 18,043,166 |
|  | Financial liabilities at fair value |  |  | Other financial liabilities |  |  | Total |
CURRENT LIABILITIES |  |  |  |  |  |  |  |  |
Trade payables |  |  | - |  |  |  | 4,113,571 |  |  |  | 4,113,571 |
Loans |  |  | - |  |  |  | 1,722,087 |  |  |  | 1,722,087 |
Payroll and social security taxes payables |  |  | - |  |  |  | 533,497 |  |  |  | 533,497 |
Other payables |  |  | - |  |  |  | 287,659 |  |  |  | 287,659 |
NON-CURRENT LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Loans |  |  | - |  |  |  | 31,860,717 |  |  |  | 31,860,717 |
Total non-current liabilities |  |  | - |  |  |  | 31,860,717 |  |  |  | 31,860,717 |
Total liabilities |  |  | - |  |  |  | 38,517,531 |  |  |  | 38,517,531 |
|  | 2018 |
|  | Financial assets at fair value |  |  | Financial assets at amortirzed cost |  |  | Total |
CURRENT ASSETS |  |  |  |  |  |  |  |  |
Trade receivables |  |  | - |  |  |  | 4,791,109 |  |  |  | 4,791,109 |
Other receivables |  |  | - |  |  |  | 652,771 |  |  |  | 652,771 |
Derivative financial instruments |  |  | 335,773 |  |  |  | - |  |  |  | 335,773 |
Other financial assets at amortized cost |  |  | - |  |  |  | 8,790 |  |  |  | 8,790 |
Cash and cash equivalents |  |  | 3,324,575 |  |  |  | 22,280,562 |  |  |  | 25,605,137 |
Total current assets |  |  | 3,660,348 |  |  |  | 27,733,232 |  |  |  | 31,393,580 |
NON-CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Other receivables |  |  | - |  |  |  | 9,521 |  |  |  | 9,521 |
Other financial assets at amortized cost |  |  | - |  |  |  | 13,476 |  |  |  | 13,476 |
Total non-current assets |  |  | - |  |  |  | 22,997 |  |  |  | 22,997 |
Total assets |  |  | 3,660,348 |  |  |  | 27,756,229 |  |  |  | 31,416,577 |
|  | Financial liabilities at fair value |  |  | Other financial liabilities |  |  | Total |
CURRENT LIABILITIES |  |  |  |  |  |  |  |  |
Trade payables |  |  | - |  |  |  | 4,756,554 |  |  |  | 4,756,554 |
Loans |  |  | - |  |  |  | 681,225 |  |  |  | 681,225 |
Payroll and social security taxes payables |  |  | - |  |  |  | 475,882 |  |  |  | 475,882 |
Other payables |  |  | - |  |  |  | 124,103 |  |  |  | 124,103 |
Total current liabilities |  |  | - |  |  |  | 6,037,764 |  |  |  | 6,037,764 |
NON-CURRENT LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Loans |  |  | - |  |  |  | 31,003,715 |  |  |  | 31,003,715 |
Total non-current liabilities |  |  | - |  |  |  | 31,003,715 |  |  |  | 31,003,715 |
Total liabilities |  |  | - |  |  |  | 37,041,479 |  |  |  | 37,041,479 |
Fair Value of Financial Assets and Liabilities | The table below shows different assets and liabilities at their fair value classified by hierarchy as of December 31, 2019 and 2018:
|  | As of December 31, 2019 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Financial assets at fair value |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 1,029,644 |  |  |  | - |  |  |  | - |  |  |  | 1,029,644 |
Derivative financial instruments |  |  | - |  |  |  | 274,024 |  |  |  | - |  |  |  | 274,024 |
Total |  |  | 1,029,644 |  |  |  | 274,024 |  |  |  | - |  |  |  | 1,303,668 |
|  | As of December 31, 2018 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Financial assets at fair value |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 3,324,575 |  |  |  | - |  |  |  | - |  |  |  | 3,324,575 |
Derivative financial instruments |  |  | - |  |  |  | 335,773 |  |  |  | - |  |  |  | 335,773 |
Total |  |  | 3,324,575 |  |  |  | 335,773 |  |  |  | - |  |  |  | 3,660,348 |
The following table reflects the carrying amount and estimated fair value of the 2018 Notes as of December 31, 2019, based on their quoted market price:
|  | As of December 31, 2019 |
|  | Carrying amount |  |  | Fair value |
2018 Notes |  |  | 30,184,039 |  |  |  | 26,266,856 |

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