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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, 2020
DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS [Abstract] |
Other Receivables |
a) | Other receivables
|  | 2020 |  |  | 2019 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Turnover tax balance |  |  | 25,497 |  |  |  | - |  |  |  | 69,038 |  |  |  | - |
Income tax credit balance (1) |  |  | - |  |  |  | - |  |  |  | 1,386,757 |  |  |  | - |
VAT credit balance |  |  | 6,005 |  |  |  | - |  |  |  | 58,005 |  |  |  | - |
Other tax receivables |  |  | 14,121 |  |  |  | 1,954 |  |  |  | 1,670 |  |  |  | 1,907 |
Prepaid expenses |  |  | 142,519 |  |  |  | - |  |  |  | 123,499 |  |  |  | - |
Advances to suppliers |  |  | 1,263,364 |  |  |  | - |  |  |  | 1,609,144 |  |  |  | - |
Allowance for doubtful accounts |  |  | (54,067 | ) |  |  | - |  |  |  | - |  |  |  | - |
Balances with related parties |  |  | 84,236 |  |  |  | - |  |  |  | - |  |  |  | - |
Subsidies receivables |  |  | 302,777 |  |  |  | - |  |  |  | 195,810 |  |  |  | - |
Other Receivables UT |  |  | 43,199 |  |  |  | - |  |  |  | 53,107 |  |  |  | - |
Others |  |  | 340,196 |  |  |  | 7,603 |  |  |  | 448,429 |  |  |  | 10,351 |
Total |  |  | 2,167,847 |  |  |  | 9,557 |  |  |  | 3,945,459 |  |  |  | 12,258 |
(1) Provision, net of advances paid, withholdings and perceptions. The movement of the allowance for doubtful accounts is as follows:
Balances as of December 31, 2018 |  |  | - |
Additions |  |  | - |
Applications |  |  | - |
Reversals |  |  | - |
Balances as of December 31, 2019 |  |  | - |
Inflation adjustment restatement |  |  | (44,179 | )
Additions (1) |  |  | 233,379 |
Applications |  |  | - |
Reversals (1) |  |  | (135,133 | )
Balances as of December 31, 2020 |  |  | 54,067 |
(1) Included in "Selling Expenses"
Trade Receivables |
b) | Trade receivables
|  | 2020 |  |  | 2019 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Commons |  |  | 5,949,236 |  |  |  | - |  |  |  | 8,616,688 |  |  |  | - |
UT |  |  | - |  |  |  | - |  |  |  | 18,805 |  |  |  | - |
Natural Gas Transportation |  |  | 3,708,723 |  |  |  | - |  |  |  | 5,138,622 |  |  |  | - |
Production and Commercialization of Liquids |  |  | 1,546,120 |  |  |  | - |  |  |  | 2,590,762 |  |  |  | - |
Other services |  |  | 694,393 |  |  |  | - |  |  |  | 868,499 |  |  |  | - |
Related parties (Note 21) |  |  | 330,738 |  |  |  | - |  |  |  | 380,456 |  |  |  |  |
Natural Gas Transportation |  |  | 76,376 |  |  |  | - |  |  |  | 209,669 |  |  |  | - |
Production and Commercialization of Liquids |  |  | 116,737 |  |  |  | - |  |  |  | 73,167 |  |  |  | - |
Other services |  |  | 137,625 |  |  |  | - |  |  |  | 97,620 |  |  |  | - |
Allowance for doubtful accounts |  |  | (132,521 | ) |  |  | - |  |  |  | (183,730 | ) |  |  | - |
Total |  |  | 6,147,453 |  |  |  | - |  |  |  | 8,813,414 |  |  |  | - |
The movement of the allowance for doubtful accounts is as follows:
Balances as of December 31, 2018 |  |  | 277,536 |
Additions (1) |  |  | (93,806 | )
Applications |  |  | - |
Reversals |  |  | - |
Balances as of December 31, 2019 |  |  | 183,730 |
Inflation adjustment restatement |  |  | (51,209 | )
Additions |  |  | - |
Applications |  |  | - |
Reversals |  |  | - |
Balances as of December 31, 2020 |  |  | 132,521 |
(1) The total amount is recorded in Selling Expenses
Cash and Cash Equivalents |
c) | Cash and cash equivalents
|  | 2020 |  |  | 2019 |
Cash and banks |  |  | 1,260,190 |  |  |  | 1,528,928 |
UT Cash and banks |  |  | 168 |  |  |  | 3,755 |
Mutual funds in local currency |  |  | 823,199 |  |  |  | 1,401,763 |
Mutual funds in foreign currency |  |  | 2,350,600 |  |  |  | - |
Interest-bearing accounts |  |  | 216,732 |  |  |  | 10,359,956 |
UT Mutual funds |  |  | 2,517 |  |  |  | - |
Total |  |  | 4,653,406 |  |  |  | 13,294,402 |
Contract Liabilities |
d) | Contract liabilities
|  | 2020 |  |  | 2019 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Natural Gas Transportation |  |  | 122,741 |  |  |  | 2,252,830 |  |  |  | 134,044 |  |  |  | 2,375,577 |
Production and Commercialization of Liquids |  |  | 68,448 |  |  |  | 396,739 |  |  |  | 52,260 |  |  |  | 465,190 |
Other services |  |  | 111,249 |  |  |  | 1,402,558 |  |  |  | 84,933 |  |  |  | 1,143,831 |
UT |  |  | 15,547 |  |  |  | - |  |  |  | 28,001 |  |  |  | - |
Total |  |  | 317,985 |  |  |  | 4,052,127 |  |  |  | 299,238 |  |  |  | 3,984,598 |
Other Payables |
e) | Other payables
|  | 2020 |  |  | 2019 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Payable for compensation for the Board of Directors and Supervisory Committee |  |  | 11,550 |  |  |  | - |  |  |  | 11,569 |  |  |  | - |
Others |  |  | 1,961 |  |  |  | - |  |  |  | 2,375 |  |  |  | - |
UT Other liabilities |  |  | 288,463 |  |  |  | - |  |  |  | 377,677 |  |  |  | - |
Total |  |  | 301,974 |  |  |  | - |  |  |  | 391,621 |  |  |  | - |
Taxes Payables |
f) | Taxes payables
|  | 2020 |  |  | 2019 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Health and safety tax |  |  | 13,109 |  |  |  | - |  |  |  | 17,683 |  |  |  | - |
Withholdings and perceptions made to third parties |  |  | 89,189 |  |  |  | - |  |  |  | 201,559 |  |  |  | - |
Turnover Tax |  |  | 162,572 |  |  |  | - |  |  |  | 116,105 |  |  |  | - |
Tax on exports |  |  | - |  |  |  | - |  |  |  | 98,019 |  |  |  | - |
VAT |  |  | 69,244 |  |  |  | - |  |  |  | - |  |  |  | - |
UT Others |  |  | - |  |  |  | - |  |  |  | 464 |  |  |  | - |
Others |  |  | 14,360 |  |  |  | - |  |  |  | 46,995 |  |  |  | - |
Total |  |  | 348,474 |  |  |  | - |  |  |  | 480,825 |  |  |  | - |
Trade Payables |
g) | Trade payables
|  | 2020 |  |  | 2019 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Suppliers |  |  | 2,665,409 |  |  |  | - |  |  |  | 5,276,710 |  |  |  | - |
UT Suppliers |  |  | 76,861 |  |  |  | - |  |  |  | 149,586 |  |  |  | - |
Customers (credit balances) |  |  | 17,638 |  |  |  | - |  |  |  | 8,392 |  |  |  | - |
Related companies |  |  | 43,688 |  |  |  | - |  |  |  | 165,552 |  |  |  | - |
Total |  |  | 2,803,596 |  |  |  | - |  |  |  | 5,600,240 |  |  |  | - |
Revenues |
h) | Revenues
|  | 2020 |  |  | 2019 |  |  | 2018 |
Sales of goods and services |  |  | 55,543,573 |  |  |  | 65,836,288 |  |  |  | 70,485,082 |
Subsidies |  |  | 327,865 |  |  |  | 275,615 |  |  |  | 851,800 |
Total |  |  | 55,871,438 |  |  |  | 66,111,903 |  |  |  | 71,336,882 |
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, 2020 |
|  | Natural Gas Transportation |  |  | Production and Commercialization of Liquids |  |  | Other Services |  |  | Telecommunications |  |  | Total |
Primary geographical market: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External market |  |  | - |  |  |  | 9,534,556 |  |  |  | - |  |  |  | - |  |  |  | 9,534,556 |
Local market |  |  | 23,501,610 |  |  |  | 18,062,140 |  |  |  | 4,364,503 |  |  |  | 408,629 |  |  |  | 46,336,882 |
Total |  |  | 23,501,610 |  |  |  | 27,596,696 |  |  |  | 4,364,503 |  |  |  | 408,629 |  |  |  | 55,871,438 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over the time |  |  | 23,501,610 |  |  |  | 1,665,970 |  |  |  | 4,364,503 |  |  |  | 408,629 |  |  |  | 29,940,712 |
At a point in time |  |  | - |  |  |  | 25,930,726 |  |  |  | - |  |  |  | - |  |  |  | 25,930,726 |
Total |  |  | 23,501,610 |  |  |  | 27,596,696 |  |  |  | 4,364,503 |  |  |  | 408,629 |  |  |  | 55,871,438 |
Year ended December 31, 2019 |
|  | Natural Gas Transportation |  |  | Production and Commercialization of Liquids |  |  | Other Services |  |  | Telecommunications |  |  | Total |
Primary geographical market: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External market |  |  | - |  |  |  | 12,449,866 |  |  |  | - |  |  |  | - |  |  |  | 12,449,866 |
Local market |  |  | 30,795,577 |  |  |  | 19,050,591 |  |  |  | 3,439,787 |  |  |  | 376,082 |  |  |  | 53,662,037 |
Total |  |  | 30,795,577 |  |  |  | 31,500,457 |  |  |  | 3,439,787 |  |  |  | 376,082 |  |  |  | 66,111,903 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over the time |  |  | 30,795,577 |  |  |  | 1,670,192 |  |  |  | 3,439,787 |  |  |  | 376,082 |  |  |  | 36,281,638 |
At a point in time |  |  | - |  |  |  | 29,830,265 |  |  |  | - |  |  |  | - |  |  |  | 29,830,265 |
Total |  |  | 30,795,577 |  |  |  | 31,500,457 |  |  |  | 3,439,787 |  |  |  | 376,082 |  |  |  | 66,111,903 |
Year ended December 31, 2018 |
|  | Natural Gas Transportation |  |  | Production and Commercialization of Liquids |  |  | Other Services |  |  | Telecommunications |  |  | Total |
Primary geographical market: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External market |  |  | - |  |  |  | 12,618,988 |  |  |  | - |  |  |  | - |  |  |  | 12,618,988 |
Local market |  |  | 32,381,937 |  |  |  | 22,203,559 |  |  |  | 3,790,881 |  |  |  | 341,517 |  |  |  | 58,717,894 |
Total |  |  | 32,381,937 |  |  |  | 34,822,547 |  |  |  | 3,790,881 |  |  |  | 341,517 |  |  |  | 71,336,882 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over the time |  |  | 32,381,937 |  |  |  | 1,477,117 |  |  |  | 3,790,881 |  |  |  | 341,517 |  |  |  | 37,991,452 |
At a point in time |  |  | - |  |  |  | 33,345,430 |  |  |  | - |  |  |  | - |  |  |  | 33,345,430 |
Total |  |  | 32,381,937 |  |  |  | 34,822,547 |  |  |  | 3,790,881 |  |  |  | 341,517 |  |  |  | 71,336,882 |
Detailed information of revenues on each business segment for the years ended December 31, 2020, 2019 and 2018 is disclosed below:
| i. | Natural Gas Transportation:
|  | 2020 |  |  | 2019 |  |  | 2018 |
Firm |  |  | 19,086,235 |  |  |  | 25,214,892 |  |  |  | 25,641,775 |
Access and Charge |  |  | 839,868 |  |  |  | 1,137,755 |  |  |  | 1,184,965 |
Interruptible and Others |  |  | 3,575,507 |  |  |  | 4,442,930 |  |  |  | 5,555,197 |
Total |  |  | 23,501,610 |  |  |  | 30,795,577 |  |  |  | 32,381,937 |
| ii. | Production and Commercialization of Liquids:
|  | 2020 |  |  | 2019 |  |  | 2018 |
Product |  |  | 25,602,861 |  |  |  | 29,554,650 |  |  |  | 32,493,630 |
Services |  |  | 1,665,970 |  |  |  | 1,670,192 |  |  |  | 1,477,117 |
Government grants |  |  | 327,865 |  |  |  | 275,615 |  |  |  | 851,800 |
Total |  |  | 27,596,696 |  |  |  | 31,500,457 |  |  |  | 34,822,547 |
| iii. | Other services:
|  | 2020 |  |  | 2019 |  |  | 2018 |
Conditioning and treatment |  |  | 2,036,984 |  |  |  | 1,733,165 |  |  |  | 1,539,505 |
Operation and maintenance |  |  | 166,972 |  |  |  | 887,181 |  |  |  | 1,005,491 |
Steam sales |  |  | 182,124 |  |  |  | 315,254 |  |  |  | 286,422 |
Construction |  |  | 25,812 |  |  |  | 16,199 |  |  |  | 44,653 |
UT Construction |  |  | 70,481 |  |  |  | 255,517 |  |  |  | 907,244 |
Transportation and conditioning of Natural Gas |  |  | 1,793,855 |  |  |  | 225,619 |  |  |  | - |
Others |  |  | 88,275 |  |  |  | 6,852 |  |  |  | 7,566 |
Total |  |  | 4,364,503 |  |  |  | 3,439,787 |  |  |  | 3,790,881 |
Cost of Sales |
| i) | Cost of sales
|  | 2020 |  |  | 2019 |  |  | 2018 |
Inventories at the beginning of the year |  |  | 418,823 |  |  |  | 754,516 |  |  |  | 384,814 |
Purchases |  |  | 12,670,943 |  |  |  | 16,408,467 |  |  |  | 18,556,286 |
Operating costs (Note 8.i.) |  |  | 15,047,441 |  |  |  | 16,440,793 |  |  |  | 15,716,324 |
Inventories at the end of the year |  |  | (571,502 | ) |  |  | (418,823 | ) |  |  | (754,516 | )
Total |  |  | 27,565,705 |  |  |  | 33,184,953 |  |  |  | 33,902,908 |
Expenses by Nature |
j) | Expenses by nature – Information required under art. 64 paragraph I, clause B) Commercial Companies Law
|  | 2020 |
|  |  |  |  | Operating expenses |  |  |  |  |  |  |  |  |  |
Accounts |  | Total |  |  | Regulated Activities |  |  | Non Regulated Activities |  |  | Administrative expenses |  |  | Selling expenses |  |  | Financial expenses |
Salaries, wages and other compensations |  |  | 4,050,804 |  |  |  | 1,813,778 |  |  |  | 1,265,416 |  |  |  | 741,580 |  |  |  | 230,030 |  |  |  | - |
Social security taxes |  |  | 823,941 |  |  |  | 355,095 |  |  |  | 253,176 |  |  |  | 165,837 |  |  |  | 49,833 |  |  |  | - |
Compensation to Directors and Supervisory Committee |  |  | 40,039 |  |  |  | - |  |  |  | - |  |  |  | 40,039 |  |  |  | - |  |  |  | - |
Professional services fees |  |  | 316,283 |  |  |  | 34,515 |  |  |  | 13,299 |  |  |  | 241,111 |  |  |  | 27,358 |  |  |  | - |
Technical operator assistance fees |  |  | 1,430,462 |  |  |  | 589,450 |  |  |  | 841,012 |  |  |  | - |  |  |  | - |  |  |  | - |
Materials |  |  | 453,037 |  |  |  | 164,268 |  |  |  | 288,769 |  |  |  | - |  |  |  | - |  |  |  | - |
Third parties services |  |  | 518,110 |  |  |  | 235,552 |  |  |  | 262,707 |  |  |  | 19,290 |  |  |  | 561 |  |  |  | - |
Telecommunications and post expenses |  |  | 47,420 |  |  |  | 13,338 |  |  |  | 10,523 |  |  |  | 20,785 |  |  |  | 2,774 |  |  |  | - |
Rents |  |  | 25,197 |  |  |  | 10,096 |  |  |  | 5,185 |  |  |  | 9,157 |  |  |  | 759 |  |  |  | - |
Transports and freight |  |  | 156,729 |  |  |  | 92,915 |  |  |  | 61,244 |  |  |  | 2,570 |  |  |  | - |  |  |  | - |
Easements |  |  | 98,444 |  |  |  | 87,574 |  |  |  | 10,870 |  |  |  | - |  |  |  | - |  |  |  | - |
Offices supplies |  |  | 9,056 |  |  |  | 3,087 |  |  |  | 1,288 |  |  |  | 4,408 |  |  |  | 273 |  |  |  | - |
Travels expenses |  |  | 68,320 |  |  |  | 30,715 |  |  |  | 19,972 |  |  |  | 15,111 |  |  |  | 2,522 |  |  |  | - |
Insurance |  |  | 255,898 |  |  |  | 146,906 |  |  |  | 91,016 |  |  |  | 17,962 |  |  |  | 14 |  |  |  | - |
Property, plant and equipment maintenance |  |  | 1,872,450 |  |  |  | 1,609,864 |  |  |  | 230,192 |  |  |  | 32,394 |  |  |  | - |  |  |  | - |
Depreciation of property, plant and equipment |  |  | 6,161,233 |  |  |  | 4,222,188 |  |  |  | 1,598,481 |  |  |  | 340,564 |  |  |  | - |  |  |  | - |
Taxes and contributions |  |  | 3,003,392 |  |  |  | 505,742 |  |  |  | 26,080 |  |  |  | 1,278 |  |  |  | 2,470,292 | (1) |  |  | - |
Advertising |  |  | 85,997 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 85,997 |  |  |  | - |
Doubtful accounts |  |  | 95,067 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 95,067 |  |  |  | - |
Banks expenses |  |  | 23,734 |  |  |  | - |  |  |  | - |  |  |  | 23,734 |  |  |  | - |  |  |  | - |
Interests expense |  |  | 3,358,279 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,358,279 |
Foreign exchange loss |  |  | 14,836,082 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 14,836,082 |
Costs of services rendered to third parties |  |  | 108,667 |  |  |  | - |  |  |  | 108,667 |  |  |  | - |  |  |  | - |  |  |  | - |
Other expenses |  |  | 53,697 |  |  |  | 22,482 |  |  |  | 21,979 |  |  |  | 6,972 |  |  |  | 2,264 |  |  |  | - |
Total 2020 |  |  | 37,892,338 |  |  |  | 9,937,565 |  |  |  | 5,109,876 |  |  |  | 1,682,792 |  |  |  | 2,967,744 |  |  |  | 18,194,361 |
(1) Includes tax on exports for Ps. 421,172 for the year ended December 31, 2020.
|  | 2019 |
|  |  |  |  | Operating expenses |  |  |  |  |  |  |  |  |  |
Accounts |  | Total |  |  | Regulated Activities |  |  | Non Regulated Activities |  |  | Administrative expenses |  |  | Selling expenses |  |  | Financial expenses |
Salaries, wages and other contributions |  |  | 4,347,500 |  |  |  | 1,992,017 |  |  |  | 1,297,722 |  |  |  | 823,076 |  |  |  | 234,685 |  |  |  | - |
Social security taxes |  |  | 810,188 |  |  |  | 369,771 |  |  |  | 232,128 |  |  |  | 159,359 |  |  |  | 48,930 |  |  |  | - |
Compensation to Directors and Supervisory Committee |  |  | 44,284 |  |  |  | - |  |  |  | - |  |  |  | 44,284 |  |  |  | - |  |  |  | - |
Professional services fees |  |  | 657,734 |  |  |  | 20,943 |  |  |  | 338,511 |  |  |  | 254,542 |  |  |  | 43,738 |  |  |  | - |
Technical operator assistance fees |  |  | 1,558,506 |  |  |  | 1,056,723 |  |  |  | 501,783 |  |  |  | - |  |  |  | - |  |  |  | - |
Materials |  |  | 527,916 |  |  |  | 230,643 |  |  |  | 297,273 |  |  |  | - |  |  |  | - |  |  |  | - |
Third parties services |  |  | 593,395 |  |  |  | 245,103 |  |  |  | 303,408 |  |  |  | 33,334 |  |  |  | 11,550 |  |  |  | - |
Telecommunications and post expenses |  |  | 61,003 |  |  |  | 17,638 |  |  |  | 8,300 |  |  |  | 32,608 |  |  |  | 2,457 |  |  |  | - |
Rents |  |  | 59,572 |  |  |  | 17,313 |  |  |  | 28,781 |  |  |  | 12,100 |  |  |  | 1,378 |  |  |  | - |
Transports and freight |  |  | 157,904 |  |  |  | 99,383 |  |  |  | 55,206 |  |  |  | 3,315 |  |  |  | - |  |  |  | - |
Easements |  |  | 125,169 |  |  |  | 118,942 |  |  |  | 6,227 |  |  |  | - |  |  |  | - |  |  |  | - |
Offices supplies |  |  | 18,150 |  |  |  | 5,471 |  |  |  | 3,145 |  |  |  | 7,056 |  |  |  | 2,478 |  |  |  | - |
Travels expenses |  |  | 180,366 |  |  |  | 89,168 |  |  |  | 48,923 |  |  |  | 37,221 |  |  |  | 5,054 |  |  |  | - |
Insurance |  |  | 131,238 |  |  |  | 64,137 |  |  |  | 51,871 |  |  |  | 8,701 |  |  |  | 6,529 |  |  |  | - |
Property, plant and equipment maintenance |  |  | 3,494,687 |  |  |  | 3,040,075 |  |  |  | 406,252 |  |  |  | 48,360 |  |  |  | - |  |  |  | - |
Depreciation of property, plant and equipment |  |  | 5,031,234 |  |  |  | 3,870,024 |  |  |  | 949,432 |  |  |  | 211,778 |  |  |  | - |  |  |  | - |
Taxes and contributions |  |  | 4,144,215 |  |  |  | 454,949 |  |  |  | 33,318 |  |  |  | 5,314 |  |  |  | 3,650,634 | (1) |  |  | - |
Advertising |  |  | 122,713 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 122,713 |  |  |  | - |
Doubtful accounts |  |  | 3,315 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,315 |  |  |  | - |
Banks expenses |  |  | 26,286 |  |  |  | - |  |  |  | - |  |  |  | 26,286 |  |  |  | - |  |  |  | - |
Interests expense |  |  | 3,416,877 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,416,877 |
Foreign exchange loss |  |  | 21,287,642 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 21,287,642 |
Capitalized finance costs |  |  | (607,453 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (607,453 | )
Costs of services rendered to third parties |  |  | 18,602 |  |  |  | - |  |  |  | 18,602 |  |  |  | - |  |  |  | - |  |  |  | - |
Other expenses |  |  | 180,667 |  |  |  | 107,877 |  |  |  | 59,734 |  |  |  | 8,446 |  |  |  | 4,610 |  |  |  | - |
Total 2019 |  |  | 46,391,710 |  |  |  | 11,800,177 |  |  |  | 4,640,616 |  |  |  | 1,715,780 |  |  |  | 4,138,071 |  |  |  | 24,097,066 |
(1) Includes tax on exports of Ps. 1,148,234 for the year ended December 31, 2019.
|  | 2018 |
|  |  |  |  | Operating expenses |  |  |  |  |  |  |  |  |  |
Accounts |  | Total |  |  | Regulated Activities |  |  | Non Regulated Activities |  |  | Administrative expenses |  |  | Selling expenses |  |  | Financial expenses |
Salaries, wages and other compensations |  |  | 4,006,260 |  |  |  | 1,866,300 |  |  |  | 1,189,130 |  |  |  | 747,477 |  |  |  | 203,353 |  |  |  | - |
Social security taxes |  |  | 670,656 |  |  |  | 303,143 |  |  |  | 177,888 |  |  |  | 145,796 |  |  |  | 43,829 |  |  |  | - |
Compensation to Directors and Supervisory Committee |  |  | 54,072 |  |  |  | - |  |  |  | - |  |  |  | 54,072 |  |  |  | - |  |  |  | - |
Professional services fees |  |  | 575,292 |  |  |  | 14,758 |  |  |  | 284,039 |  |  |  | 262,271 |  |  |  | 14,224 |  |  |  | - |
Technical operator assistance fees |  |  | 2,758,540 |  |  |  | 1,755,077 |  |  |  | 1,003,463 |  |  |  | - |  |  |  | - |  |  |  | - |
Materials |  |  | 468,994 |  |  |  | 143,852 |  |  |  | 325,142 |  |  |  | - |  |  |  | - |  |  |  | - |
Third parties services |  |  | 548,240 |  |  |  | 214,277 |  |  |  | 272,797 |  |  |  | 41,446 |  |  |  | 19,720 |  |  |  | - |
Telecommunications and post expenses |  |  | 45,605 |  |  |  | 8,788 |  |  |  | 5,983 |  |  |  | 29,860 |  |  |  | 974 |  |  |  | - |
Rents |  |  | 51,909 |  |  |  | 16,036 |  |  |  | 21,573 |  |  |  | 12,453 |  |  |  | 1,847 |  |  |  | - |
Transports and freight |  |  | 142,608 |  |  |  | 88,444 |  |  |  | 48,135 |  |  |  | 6,029 |  |  |  | - |  |  |  | - |
Easements |  |  | 113,250 |  |  |  | 113,250 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Offices supplies |  |  | 14,654 |  |  |  | 4,966 |  |  |  | 1,803 |  |  |  | 6,555 |  |  |  | 1,330 |  |  |  | - |
Travels expenses |  |  | 178,586 |  |  |  | 79,945 |  |  |  | 56,001 |  |  |  | 34,338 |  |  |  | 8,302 |  |  |  | - |
Insurance |  |  | 138,786 |  |  |  | 79,933 |  |  |  | 49,624 |  |  |  | 9,223 |  |  |  | 6 |  |  |  | - |
Property, plant and equipment maintenance |  |  | 2,649,800 |  |  |  | 2,315,295 |  |  |  | 301,820 |  |  |  | 32,685 |  |  |  | - |  |  |  | - |
Depreciation of property, plant and equipment |  |  | 4,655,763 |  |  |  | 3,377,834 |  |  |  | 717,723 |  |  |  | 560,206 |  |  |  | - |  |  |  | - |
Taxes and contributions |  |  | 3,509,811 |  |  |  | 357,119 |  |  |  | 42,057 |  |  |  | 4,457 |  |  |  | 3,106,178 | (1) |  |  | - |
Advertising |  |  | 10,170 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,170 |  |  |  | - |
Doubtful accounts |  |  | 277,537 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 277,537 |  |  |  | - |
Banks expenses |  |  | 25,446 |  |  |  | - |  |  |  | - |  |  |  | 25,446 |  |  |  | - |  |  |  | - |
Interests expense |  |  | 3,508,840 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,508,840 |
Foreign exchange loss |  |  | 27,481,250 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 27,481,250 |
Other financial charges |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Costs of services rendered to third parties |  |  | 346,137 |  |  |  | - |  |  |  | 346,137 |  |  |  | - |  |  |  | - |  |  |  | - |
Other expenses |  |  | 184,301 |  |  |  | 76,447 |  |  |  | 57,545 |  |  |  | 41,995 |  |  |  | 8,314 |  |  |  | - |
Total 2018 |  |  | 52,416,507 |  |  |  | 10,815,464 |  |  |  | 4,900,860 |  |  |  | 2,014,309 |  |  |  | 3,695,784 |  |  |  | 30,990,090 |
Net Financial Results |
k) | Net financial results
|  | 2020 |  |  | 2019 |  |  | 2018 |
Financial income |  |  |  |  |  |  |  |  |
Interest income |  |  | 546,600 |  |  |  | 979,612 |  |  |  | 2,817,393 |
Foreign exchange gain |  |  | 4,968,821 |  |  |  | 10,640,197 |  |  |  | 17,098,238 |
Subtotal |  |  | 5,515,421 |  |  |  | 11,619,809 |  |  |  | 19,915,631 |
Financial expenses |  |  |  |  |  |  |  |  |  |  |  |
Interest expense (1) |  |  | (3,358,279 | ) |  |  | (3,416,877 | ) |  |  | (3,508,840 | )
Foreign exchange loss |  |  | (14,836,082 | ) |  |  | (21,287,642 | ) |  |  | (27,481,250 | )
less: Capitalized finance costs |  |  | - |  |  |  | 607,453 |  |  |  | - |
Subtotal |  |  | (18,194,361 | ) |  |  | (24,097,066 | ) |  |  | (30,990,090 | )
Other financial results |  |  |  |  |  |  |  |  |  |  |  |
Notes repurchase results |  |  | 399,356 |  |  |  | - |  |  |  | - |
Derivative financial instruments results |  |  | 449,575 |  |  |  | (26,101 | ) |  |  | 222,171 |
Fair value (losses) / gains on financial instruments through profit or loss |  |  | (7,265,635 | ) |  |  | 738,179 |  |  |  | 2,875,311 |
Others |  |  | (358,075 | ) |  |  | (557,712 | ) |  |  | (510,009 | )
Subtotal |  |  | (6,774,779 | ) |  |  | 154,366 |  |  |  | 2,587,473 |
Gain on net monetary position |  |  | 6,482,061 |  |  |  | 8,378,326 |  |  |  | 2,526,114 |
Total |  |  | (12,971,658 | ) |  |  | (3,944,565 | ) |  |  | (5,960,872 | )
(1) Includes Ps. 242,337 and Ps. 265,398 of accrued interest corresponding to leasing liabilities, for the years ended December 31, 2020 and 2019.
Other Operating Results |
| l) | Other operating results
|  | 2020 |  |  | 2019 |  |  | 2018 |
Net increase in provisions (1) |  |  | (154,391 | ) |  |  | (212,548 | ) |  |  | (1,614,277 | )
Recovery of insurance |  |  | 236,978 |  |  |  | - |  |  |  | 49,999 |
Others |  |  | 17,242 |  |  |  | 38,934 |  |  |  | (301,282 | )
Total |  |  | 99,829 |  |  |  | (173,614 | ) |  |  | (1,865,560 | )
(1) Including interest and legal expenses
Other Financial Assets at Amortized Cost |
| m) | Other financial assets at amortized cost
|  | 2020 |  |  | 2019 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Fixed term deposits in foreign currency |  |  | - |  |  |  | 13,755,917 |  |  |  | - |  |  |  | - |
VRD bonds |  |  | 3,044 |  |  |  | 3,095 |  |  |  | 4,568 |  |  |  | 7,356 |
US Treasury Bills |  |  | - |  |  |  | - |  |  |  | 1,416,685 |  |  |  | - |
Private debt bonds |  |  | 15,275 |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 18,319 |  |  |  | 13,759,012 |  |  |  | 1,421,253 |  |  |  | 7,356 |
Other Financial Assets at Fair Value |
| n) | Other financial assets at fair value through profit or loss
|  | 2020 |  |  | 2019 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Public debt bonds |  |  | 2,120,788 |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 2,120,788 |  |  |  | - |  |  |  | - |  |  |  | - |
Payroll and Social Security Taxes Payable |
| o) | Payroll and social security taxes payable
|  | 2020 |  |  | 2019 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Vacation benefit payable |  |  | 673,531 |  |  |  | - |  |  |  | 416,382 |  |  |  | - |
Annual bonus payable |  |  | 297,999 |  |  |  | - |  |  |  | 279,825 |  |  |  | - |
Social security taxes payable |  |  | 174,886 |  |  |  | - |  |  |  | 178,265 |  |  |  | - |
UT |  |  | 1,572 |  |  |  | - |  |  |  | 8,333 |  |  |  | - |
Total |  |  | 1,147,988 |  |  |  | - |  |  |  | 882,805 |  |  |  | - |

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