DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS (Tables)

12 Months Ended

Dec. 31, 2020

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS [Abstract]

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

	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:

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

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

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

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

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

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		-