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FINANCIAL RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2020
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, 2020 and 2019:
|  | Financial assets (1) |  |  | Financial liabilities (2) |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Fix interest rate |  |  | 16,108,712 |  |  |  | 11,776,641 |  |  |  | 40,976,742 |  |  |  | 41,092,728 |
Variable interest rate |  |  | 3,179,938 |  |  |  | 1,413,687 |  |  |  | - |  |  |  | 1,390,438 |
Total |  |  | 19,288,650 |  |  |  | 13,190,328 |  |  |  | 40,976,742 |  |  |  | 42,483,166 |
(1) Includes mutual funds, fixed terms, Us treasury bonds and bank accounts. Trade receivables do no bear interests, except for Ps. 5,403 and Ps. 11,923, which bears CER plus a spread of 8% as of December 31, 2020 and 2019, respectively. (2) Includes loans, issuance expenses and financial leasing
Monthly Short Tons | Such agreement was effective 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 Sales Receivables | As of December 31, 2020 and 2019, current and non-current sales receivables, net of allowance for doubtful accounts, amounted to:
|  | 2020 |  |  | 2019 |
Current trade receivables |  |  | 6,279,974 |  |  |  | 8,997,144 |
Allowances for doubful accounts |  |  | (132,521 | ) |  |  | (183,730 | )
Total |  |  | 6,147,453 |  |  |  | 8,813,414 |
Significant Customers | The amounts of net sales made to the principal customers to which Natural Gas Transportation services were provided in the years ended December 31, 2020 and 2019 and the sales receivable balances (net of allowances) as of December 31, 2020 and 2019 are set forth below:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | Revenues |  |  | Trade receivables |  |  | Revenues |  |  | Trade receivables |  |  | Revenues |
MetroGas |  |  | 5,894,110 |  |  |  | 1,441,808 |  |  |  | 7,963,051 |  |  |  | 1,986,849 |  |  |  | 6,749,054 |
Camuzzi Gas Pampeana S.A. |  |  | 4,358,139 |  |  |  | 706,139 |  |  |  | 5,926,232 |  |  |  | 992,651 |  |  |  | 5,013,132 |
Naturgy Argentina |  |  | 3,523,002 |  |  |  | 313,536 |  |  |  | 4,759,550 |  |  |  | 772,501 |  |  |  | 4,045,276 |
CAMMESA |  |  | 2,342,531 |  |  |  | 666,127 |  |  |  | 1,821,557 |  |  |  | 280,998 |  |  |  | 2,801,553 |
Pampa Energía |  |  | 841,274 |  |  |  | 306,995 |  |  |  | 1,094,039 |  |  |  | 351,252 |  |  |  | 920,555 |
Camuzzi Gas del Sur S.A. |  |  | 1,042,980 |  |  |  | 146,965 |  |  |  | 1,464,524 |  |  |  | 205,352 |  |  |  | 1,119,315 |
The amounts of Liquids Production and Marketing net sales made to major customers during the years ended December 31, 2020 and 2019 and sales receivable balances (net of allowances) as of such date are set forth below:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | Revenues |  |  | Trade receivables |  |  | Revenues |  |  | Trade receivables |  |  | Revenues |
PBB Polisur |  |  | 9,303,676 |  |  |  | 777,791 |  |  |  | 8,628,893 |  |  |  | 1,145,402 |  |  |  | 11,031,223 |
Petredec |  |  | 691,227 |  |  |  | - |  |  |  | 1,365,850 |  |  |  | - |  |  |  | 1,798,666 |
Geogas Trading S.A. |  |  | 287,550 |  |  |  | - |  |  |  | 2,303,376 |  |  |  | 511,512 |  |  |  | 2,308,545 |
Italgas S.A. |  |  | 396,307 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
YPF |  |  | 973,411 |  |  |  | 42,364 |  |  |  | 1,686,921 |  |  |  | 36,079 |  |  |  | 992,619 |
Petrobras Global Trading BV |  |  | 4,510,924 |  |  |  | 284,089 |  |  |  | 6,053,139 |  |  |  | 540,712 |  |  |  | 3,652,024 |
Maturities of Financial Assets | Below is a detail of the maturities of the financial assets included in (i) cash and cash equivalents, (ii)loans to related parties, (iii) other financial assets, (iv) trade receivables, (v) other receivables and (vi) derivative financial instruments as of December 31, 2020 and 2019:
December 31, 2020 |
|  | Cash and cash equivalents |  |  | Other financial assets |  |  | Credits (1) (2) |
Without specified maturity |  |  | 4,653,406 |  |  |  | 2,120,788 |  |  |  | 39,334 |
With specified maturity |  |  |  |  |  |  |  |  |  |  |  |
Overdue |  |  |  |  |  |  |  |  |  |  |  |
Until 12-31-2019 |  |  | - |  |  |  | - |  |  |  | 137,271 |
From 01-01-20 to 03-31-20 |  |  | - |  |  |  | - |  |  |  | 753 |
From 04-01-20 to 06-30-20 |  |  | - |  |  |  | - |  |  |  | 447 |
From 07-01-20 to 09-30-20 |  |  | - |  |  |  | - |  |  |  | 23,435 |
From 10-01-20 to 12-31-20 |  |  | - |  |  |  | - |  |  |  | 2,153,580 |
Total overdue |  |  | - |  |  |  | - |  |  |  | 2,315,486 |
Non-due |  |  |  |  |  |  |  |  |  |  |  |
From 01-01-21 to 03-31-21 |  |  | - |  |  |  | 775 |  |  |  | 4,320,035 |
From 04-01-21 to 06-30-21 |  |  | - |  |  |  | 775 |  |  |  | 124,094 |
From 07-01-21 to 09-30-21 |  |  | - |  |  |  | 775 |  |  |  | 78,774 |
From 10-01-21 to 12-31-21 |  |  | - |  |  |  | 15,994 |  |  |  | 76,053 |
During 2022 |  |  | - |  |  |  | 13,758,563 |  |  |  | 6,943 |
During 2023 |  |  | - |  |  |  | 449 |  |  |  | - |
During 2024 |  |  | - |  |  |  | - |  |  |  | - |
During 2025 |  |  | - |  |  |  | - |  |  |  | - |
From 2026 onwards |  |  | - |  |  |  | - |  |  |  | - |
Total non-due |  |  | - |  |  |  | 13,777,331 |  |  |  | 4,605,899 |
Total with specified maturity |  |  | - |  |  |  | 13,777,331 |  |  |  | 6,921,385 |
Total |  |  | 4,653,406 |  |  |  | 15,898,119 |  |  |  | 6,960,719 |
(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, 2019 |
|  | Cash and cash equivalents |  |  | Other financial assets |  |  | Credits (1) (2) |
Without specified maturity |  |  | 13,138,638 |  |  |  | - |  |  |  | 29,416 |
With specified maturity |  |  |  |  |  |  |  |  |  |  |  |
Overdue |  |  |  |  |  |  |  |  |  |  |  |
Until 12-31-2018 |  |  | - |  |  |  | - |  |  |  | 196,854 |
From 01-01-19 to 03-31-19 |  |  | - |  |  |  | - |  |  |  | 2,094 |
From 04-01-19 to 06-30-19 |  |  | - |  |  |  | - |  |  |  | 5,779 |
From 07-01-19 to 09-30-19 |  |  | - |  |  |  | - |  |  |  | 468,088 |
From 10-01-19 to 12-31-19 |  |  | - |  |  |  | - |  |  |  | 1,077,598 |
Total overdue |  |  | - |  |  |  | - |  |  |  | 1,750,413 |
Non-due |  |  |  |  |  |  |  |  |  |  |  |
From 01-01-20 to 03-31-20 |  |  | 155,764 |  |  |  | 1,791,120 |  |  |  | 7,177,308 |
From 04-01-20 to 06-30-20 |  |  | - |  |  |  | 1,084 |  |  |  | 657,055 |
From 07-01-20 to 09-30-20 |  |  | - |  |  |  | 1,055 |  |  |  | 11,034 |
From 10-01-20 to 12-31-20 |  |  | - |  |  |  | 1,052 |  |  |  | 13,739 |
During 2021 |  |  | - |  |  |  | 4,143 |  |  |  | 9,452 |
During 2022 |  |  | - |  |  |  | 2,602 |  |  |  | - |
During 2023 |  |  | - |  |  |  | 611 |  |  |  | - |
During 2024 |  |  | - |  |  |  | - |  |  |  | - |
From 2025 onwards |  |  | - |  |  |  | - |  |  |  | - |
Total non-due |  |  | 155,764 |  |  |  | 1,801,667 |  |  |  | 7,868,588 |
Total with specified maturity |  |  | 155,764 |  |  |  | 1,801,667 |  |  |  | 9,619,001 |
Total |  |  | 13,294,402 |  |  |  | 1,801,667 |  |  |  | 9,648,417 |
(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 | Below is a detail of the maturities of the Company's financial liabilities corresponding to: commercial debts, remunerations, other debts and financial debts as of December 31, 2020 and 2019. The amounts presented in the tables represent contractual undiscounted cash flows and, therefore, do not correspond to the amounts presented in the statement of financial position. These estimates are made on the basis of information available at the end of each year and may not reflect actual amounts in the future. Therefore, the amounts shown are provided for illustrative purposes only:
December 31, 2020 |
|  | Loans |  |  | Other financial liabilities |  |  | Leases liabilities |
Without specified maturity |  |  | - |  |  |  | - |  |  |  | - |
With specified maturity |  |  |  |  |  |  |  |  |  |  |  |
Overdue |  |  |  |  |  |  |  |  |  |  |  |
Until 12-31-2019 |  |  | - |  |  |  | 215,255 |  |  |  | - |
From 01-01-20 to 03-31-20 |  |  | - |  |  |  | 311 |  |  |  | - |
From 04-01-20 to 06-30-20 |  |  | - |  |  |  | 311 |  |  |  | - |
From 07-01-20 to 09-30-20 |  |  | - |  |  |  | 311 |  |  |  | - |
From 10-01-20 to 12-31-20 |  |  | - |  |  |  | 311 |  |  |  | 63,526 |
Total overdue |  |  | - |  |  |  | 216,499 |  |  |  | 63,526 |
Non-due |  |  |  |  |  |  |  |  |  |  |  |
From 01-01-21 to 03-31-21 |  |  | - |  |  |  | 3,853,636 |  |  |  | 157,361 |
From 04-01-21 to 06-30-21 |  |  | 1,420,031 |  |  |  | 14,644 |  |  |  | 157,361 |
From 07-01-21 to 09-30-21 |  |  | - |  |  |  | - |  |  |  | 157,361 |
From 10-01-21 to 12-31-21 |  |  | 1,420,031 |  |  |  | - |  |  |  | 157,361 |
During 2022 |  |  | 2,840,063 |  |  |  | - |  |  |  | 629,526 |
During 2023 |  |  | 2,840,063 |  |  |  | - |  |  |  | 629,526 |
During 2024 |  |  | 2,840,063 |  |  |  | - |  |  |  | 629,526 |
During 2025 |  |  | 43,419,769 |  |  |  | - |  |  |  | 629,526 |
From 2026 onwards |  |  | - |  |  |  | - |  |  |  | 376,066 |
Total non-due |  |  | 54,780,020 |  |  |  | 3,868,280 |  |  |  | 3,523,614 |
Total with specified maturity |  |  | 54,780,020 |  |  |  | 4,084,779 |  |  |  | 3,587,140 |
Total |  |  | 54,780,020 |  |  |  | 4,084,779 |  |  |  | 3,587,140 |
December 31, 2019 |
|  | Loans |  |  | Other financial liabilities |  |  | Financial leases |
Without specified maturity |  |  | - |  |  |  | - |  |  |  | - |
With specified maturity |  |  |  |  |  |  |  |  |  |  |  |
Overdue |  |  |  |  |  |  |  |  |  |  |  |
Until 12-31-2018 |  |  | - |  |  |  | 178,111 |  |  |  | - |
From 01-01-19 to 03-31-19 |  |  | - |  |  |  | 423 |  |  |  | - |
From 04-01-19 to 06-30-19 |  |  | - |  |  |  | 423 |  |  |  | - |
From 07-01-19 to 09-30-19 |  |  | - |  |  |  | 423 |  |  |  | - |
From 10-01-19 to 12-31-19 |  |  | - |  |  |  | 423 |  |  |  | 123,021 |
Total overdue |  |  | - |  |  |  | 179,803 |  |  |  | 123,021 |
Non-due |  |  |  |  |  |  |  |  |  |  |  |
From 01-01-20 to 03-31-20 |  |  | 1,398,847 |  |  |  | 5,098,543 |  |  |  | 152,469 |
From 04-01-20 to 06-30-20 |  |  | 1,375,897 |  |  |  | 44,612 |  |  |  | 152,469 |
From 07-01-20 to 09-30-20 |  |  | - |  |  |  | - |  |  |  | 152,469 |
From 10-01-20 to 12-31-20 |  |  | 1,375,897 |  |  |  | - |  |  |  | 152,469 |
During 2021 |  |  | 2,751,793 |  |  |  | - |  |  |  | 609,960 |
During 2022 |  |  | 2,751,793 |  |  |  | - |  |  |  | 609,960 |
During 2023 |  |  | 2,751,793 |  |  |  | - |  |  |  | 609,960 |
During 2024 |  |  | 2,751,793 |  |  |  | - |  |  |  | 609,960 |
From 2025 onwards |  |  | 42,143,192 |  |  |  | - |  |  |  | 974,339 |
Total non-due |  |  | 57,301,005 |  |  |  | 5,143,155 |  |  |  | 4,024,055 |
Total with specified maturity |  |  | 57,301,005 |  |  |  | 5,322,958 |  |  |  | 4,147,076 |
Total |  |  | 57,301,005 |  |  |  | 5,322,958 |  |  |  | 4,147,076 |
Gearing Ratio | During the years ended December 31, 2020 and 2019, the gearing ratio was as follows:
|  | 2020 |  |  | 2019 |
Total debt (Note 13) |  |  | 43,869,424 |  |  |  | 45,719,826 |
Total equity |  |  | 66,026,644 |  |  |  | 65,461,118 |
Total capital |  |  | 109,896,068 |  |  |  | 111,180,944 |
Gearing Ratio |  |  | 0.40 |  |  |  | 0.40 |
Categories of Financial Assets and Liabilities | The categorization of financial assets and liabilities as of December 31, 2020 and 2019 is included below:
|  | December 31, 2020 |
|  | Financial assets at fair value |  |  | Financial assets at amortized cost |  |  | Total |
CURRENT ASSETS |  |  |  |  |  |  |  |  |
Trade receivables |  |  | - |  |  |  | 6,147,453 |  |  |  | 6,147,453 |
Other receivables |  |  | - |  |  |  | 673,142 |  |  |  | 673,142 |
Other financial assets at amortized cost |  |  | - |  |  |  | 18,319 |  |  |  | 18,319 |
Other financial assets at fair value through profit or loss |  |  | 2,120,788 |  |  |  | - |  |  |  | 2,120,788 |
Cash and cash equivalents |  |  | 3,176,316 |  |  |  | 1,477,090 |  |  |  | 4,653,406 |
Total current assets |  |  | 5,297,104 |  |  |  | 8,316,004 |  |  |  | 13,613,108 |
NON-CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Other receivables |  |  | - |  |  |  | 7,603 |  |  |  | 7,603 |
Other financial assets at amortized cost |  |  | - |  |  |  | 13,759,012 |  |  |  | 13,759,012 |
Total non-current assets |  |  | - |  |  |  | 13,766,615 |  |  |  | 13,766,615 |
Total assets |  |  | 5,297,104 |  |  |  | 22,082,619 |  |  |  | 27,379,723 |
|  | Financial liabilities at fair value |  |  | Other financial liabilities |  |  | Total |
CURRENT LIABILITIES |  |  |  |  |  |  |  |  |
Trade payables |  |  | - |  |  |  | 2,803,596 |  |  |  | 2,803,596 |
Loans |  |  | - |  |  |  | 936,766 |  |  |  | 936,766 |
Payroll and social security taxes payables |  |  | - |  |  |  | 991,669 |  |  |  | 991,669 |
Other payables |  |  | - |  |  |  | 301,974 |  |  |  | 301,974 |
Total current liabilities |  |  | - |  |  |  | 5,034,005 |  |  |  | 5,034,005 |
NON-CURRENT LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Loans |  |  | - |  |  |  | 42,932,658 |  |  |  | 42,932,658 |
Total non-current liabilities |  |  | - |  |  |  | 42,932,658 |  |  |  | 42,932,658 |
Total liabilities |  |  | - |  |  |  | 47,966,663 |  |  |  | 47,966,663 |
|  | 2019 |
|  | Financial assets at fair value |  |  | Financial assets at amortirzed cost |  |  | Total |
CURRENT ASSETS |  |  |  |  |  |  |  |  |
Trade receivables |  |  | - |  |  |  | 8,813,414 |  |  |  | 8,813,414 |
Other receivables |  |  | - |  |  |  | 644,239 |  |  |  | 644,239 |
Derivative financial instruments |  |  | 373,058 |  |  |  | - |  |  |  | 373,058 |
Other financial assets at amortized cost |  |  | - |  |  |  | 1,421,253 |  |  |  | 1,421,253 |
Cash and cash equivalents |  |  | 1,401,763 |  |  |  | 11,892,639 |  |  |  | 13,294,402 |
Total current assets |  |  | 1,774,821 |  |  |  | 22,771,545 |  |  |  | 24,546,366 |
NON-CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Other receivables |  |  | - |  |  |  | 10,351 |  |  |  | 10,351 |
Other financial assets at amortized cost |  |  | - |  |  |  | 7,356 |  |  |  | 7,356 |
Total non-current assets |  |  | - |  |  |  | 17,707 |  |  |  | 17,707 |
Total assets |  |  | 1,774,821 |  |  |  | 22,789,252 |  |  |  | 24,564,073 |
|  | Financial liabilities at fair value |  |  | Other financial liabilities |  |  | Total |
CURRENT LIABILITIES |  |  |  |  |  |  |  |  |
Trade payables |  |  | - |  |  |  | 5,600,240 |  |  |  | 5,600,240 |
Loans |  |  | - |  |  |  | 2,344,459 |  |  |  | 2,344,459 |
Payroll and social security taxes payables |  |  | - |  |  |  | 726,306 |  |  |  | 726,306 |
Other payables |  |  | - |  |  |  | 391,621 |  |  |  | 391,621 |
Total current liabilities |  |  | - |  |  |  | 9,062,626 |  |  |  | 9,062,626 |
NON-CURRENT LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Loans |  |  | - |  |  |  | 43,375,367 |  |  |  | 43,375,367 |
Total non-current liabilities |  |  | - |  |  |  | 43,375,367 |  |  |  | 43,375,367 |
Total liabilities |  |  | - |  |  |  | 52,437,993 |  |  |  | 52,437,993 |
Fair Value of Financial Assets and Liabilities | The table below shows different assets at their fair value classified by hierarchy as of December 31, 2020 and 2019:
|  | As of December 31, 2020 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Financial assets at fair value |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 3,176,316 |  |  |  | - |  |  |  | - |  |  |  | 3,176,316 |
Other financial assets at fair value through profit or loss |  |  | 2,120,788 |  |  |  | - |  |  |  | - |  |  |  | 2,120,788 |
Total |  |  | 5,297,104 |  |  |  | - |  |  |  | - |  |  |  | 5,297,104 |
|  | As of December 31, 2019 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Financial assets at fair value |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 1,401,763 |  |  |  | - |  |  |  | - |  |  |  | 1,401,763 |
Derivative financial instruments |  |  | - |  |  |  | 373,058 |  |  |  | - |  |  |  | 373,058 |
Total |  |  | 1,401,763 |  |  |  | 373,058 |  |  |  | - |  |  |  | 1,774,821 |
The following table reflects the carrying amount and estimated fair value of the 2018 Notes at December 31, 2020, based on their quoted market price:
|  | As of December 31, 2020 |
|  | Carrying amount |  |  | Fair value |
2018 Notes |  |  | 40,976,742 |  |  |  | 37,583,947 |

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