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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, 2021
DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS [Abstract] |
Other Receivables |
a) | Other receivables
|  | 2021 |  |  | 2020 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Turnover tax balance |  |  | 126,700 |  |  |  | - |  |  |  | 38,486 |  |  |  | - |
Income tax credit balance |  |  | 21,919 |  |  |  | - |  |  |  | 9,064 |  |  |  | - |
VAT credit balance |  |  | 702,758 |  |  |  | - |  |  |  | - |  |  |  | - |
Other tax receivables |  |  | 37,764 |  |  |  | 472 |  |  |  | 21,314 |  |  |  | 2,949 |
Prepaid expenses |  |  | 418,223 |  |  |  | - |  |  |  | 215,121 |  |  |  | - |
Advances to suppliers |  |  | 3,022,243 |  |  |  | - |  |  |  | 1,906,942 |  |  |  | - |
Balances with related parties |  |  | - |  |  |  | - |  |  |  | 127,147 |  |  |  | - |
Allowance for doubtful accounts |  |  | - |  |  |  | - |  |  |  | (81,610 | ) |  |  | - |
Subsidies receivables |  |  | 1,246,168 |  |  |  | - |  |  |  | 457,017 |  |  |  | - |
Other Receivables UT |  |  | 29,223 |  |  |  | - |  |  |  | 65,205 |  |  |  | - |
Others |  |  | 371,732 |  |  |  | 8,383 |  |  |  | 513,498 |  |  |  | 11,476 |
Total |  |  | 5,976,730 |  |  |  | 8,855 |  |  |  | 3,272,184 |  |  |  | 14,425 |
The movement of the allowance for doubtful accounts is as follows:
Balances as of December 31, 2019 |  |  | - |
Inflation adjustment restatement |  |  | (66,684 | )
Additions(1) |  |  | 352,266 |
Applications |  |  | - |
Reversals(1) |  |  | (203,972 | )
Balances as of December 31, 2020 |  |  | 81,610 |
Inflation adjustment restatement |  |  | (15,019 | )
Additions |  |  | - |
Applications |  |  | - |
Reversals (1) |  |  | (66,591 | )
Balances as of December 31, 2021 |  |  | - |
(1) | Included in “Selling Expenses”
Trade Receivables |
b) | Trade receivables
|  | 2021 |  |  | 2020 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Commons |  |  | 10,398,881 |  |  |  | - |  |  |  | 8,979,874 |  |  |  | - |
UT |  |  | 105,278 |  |  |  | - |  |  |  | - |  |  |  | - |
Natural Gas Transportation |  |  | 3,430,255 |  |  |  | - |  |  |  | 5,598,007 |  |  |  | - |
Production and Commercialization of Liquids |  |  | 5,540,783 |  |  |  | - |  |  |  | 2,333,739 |  |  |  | - |
Other services |  |  | 1,322,565 |  |  |  | - |  |  |  | 1,048,128 |  |  |  | - |
Related parties (Note 21) |  |  | 357,140 |  |  |  | - |  |  |  | 499,221 |  |  |  | - |
Natural Gas Transportation |  |  | 81,475 |  |  |  | - |  |  |  | 115,283 |  |  |  | - |
Production and Commercialization of Liquids |  |  | 108 |  |  |  | - |  |  |  | 176,205 |  |  |  | - |
Other services |  |  | 275,557 |  |  |  | - |  |  |  | 207,733 |  |  |  | - |
Allowance for doubtful accounts |  |  | (132,521 | ) |  |  | - |  |  |  | (200,029 | ) |  |  | - |
Total |  |  | 10,623,500 |  |  |  | - |  |  |  | 9,279,066 |  |  |  | - |
The movement of the allowance for doubtful accounts is as follows:
Balances as of December 31, 2019 |  |  | 277,325 |
Inflation adjustment restatement |  |  | (77,296 | )
Additions |  |  | - |
Applications |  |  | - |
Reversals |  |  | - |
Balances as of December 31, 2020 |  |  | 200,029 |
Inflation adjustment restatement |  |  | (67,508 | )
Additions |  |  | - |
Applications |  |  | - |
Reversals |  |  | - |
Balances as of December 31, 2021 |  |  | 132,521 |
Cash and Cash Equivalents |
c) | Cash and cash equivalents
|  | 2021 |  |  | 2020 |
Cash and banks |  |  | 109,852 |  |  |  | 1,902,151 |
UT Cash and banks |  |  | 73 |  |  |  | 254 |
Mutual funds in local currency |  |  | 4,178,084 |  |  |  | 1,242,550 |
Mutual funds in foreign currency |  |  | - |  |  |  | 3,548,034 |
Interest-bearing accounts |  |  | 110,325 |  |  |  | 327,139 |
UT Mutual funds |  |  | 30,468 |  |  |  | 3,799 |
Total |  |  | 4,428,802 |  |  |  | 7,023,927 |
Contract Liabilities |
d) | Contract liabilities
|  | 2021 |  |  | 2020 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Natural Gas Transportation |  |  | 185,266 |  |  |  | 3,215,176 |  |  |  | 185,267 |  |  |  | 3,400,458 |
Production and Commercialization of Liquids |  |  | 135,321 |  |  |  | 463,525 |  |  |  | 103,317 |  |  |  | 598,844 |
Other services |  |  | 168,369 |  |  |  | 1,949,400 |  |  |  | 167,921 |  |  |  | 2,117,045 |
UT |  |  | 13,410 |  |  |  | - |  |  |  | 23,467 |  |  |  | - |
Total |  |  | 502,366 |  |  |  | 5,628,101 |  |  |  | 479,972 |  |  |  | 6,116,347 |
Other Payables |
e) | Other payables
|  | 2021 |  |  | 2020 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Payable for compensation for the Board of Directors and Supervisory Committee |  |  | 19,410 |  |  |  | - |  |  |  | 17,434 |  |  |  | - |
Others |  |  | 1,018 |  |  |  | - |  |  |  | 2,959 |  |  |  | - |
UT Other liabilities |  |  | 297,843 |  |  |  | - |  |  |  | 435,411 |  |  |  | - |
Total |  |  | 318,271 |  |  |  | - |  |  |  | 455,804 |  |  |  | - |
Taxes Payables |
f) | Taxes payables
|  | 2021 |  |  | 2020 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Health and safety tax |  |  | 21,521 |  |  |  | - |  |  |  | 19,787 |  |  |  | - |
Withholdings and perceptions made to third parties |  |  | 318,858 |  |  |  | - |  |  |  | 134,623 |  |  |  | - |
Turnover Tax |  |  | 137,564 |  |  |  | - |  |  |  | 245,389 |  |  |  | - |
Tax on exports |  |  | 173,487 |  |  |  | - |  |  |  | - |  |  |  | - |
VAT |  |  | - |  |  |  | - |  |  |  | 104,518 |  |  |  | - |
Others |  |  | 14,623 |  |  |  | - |  |  |  | 21,675 |  |  |  | - |
Total |  |  | 666,053 |  |  |  | - |  |  |  | 525,992 |  |  |  | - |
Trade Payables |
g) | Trade payables
|  | 2021 |  |  | 2020 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Suppliers |  |  | 5,473,592 |  |  |  | - |  |  |  | 4,023,212 |  |  |  | - |
UT Suppliers |  |  | 66,395 |  |  |  | - |  |  |  | 116,015 |  |  |  | - |
Customers (credit balances) |  |  | 9,640 |  |  |  | - |  |  |  | 26,623 |  |  |  | - |
Related companies (Note 21) |  |  | 518,698 |  |  |  | - |  |  |  | 65,944 |  |  |  | - |
Total |  |  | 6,068,325 |  |  |  | - |  |  |  | 4,231,794 |  |  |  | - |
Revenues |
h) | Revenues
|  | 2021 |  |  | 2020 |  |  | 2019 |
Sales of goods and services |  |  | 86,826,599 |  |  |  | 83,838,376 |  |  |  | 99,374,368 |
Subsidies |  |  | 2,149,729 |  |  |  | 494,885 |  |  |  | 416,018 |
Total |  |  | 88,976,328 |  |  |  | 84,333,261 |  |  |  | 99,790,386 |
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, 2021 |
|  | Natural Gas Transportation |  |  | Production and Commercialization of Liquids |  |  | Other Services |  |  | Telecommunications |  |  | Total |
Primary geographical market: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External market |  |  | - |  |  |  | 22,951,848 |  |  |  | - |  |  |  | - |  |  |  | 22,951,848 |
Local market |  |  | 24,502,882 |  |  |  | 32,778,927 |  |  |  | 8,284,497 |  |  |  | 458,174 |  |  |  | 66,024,480 |
Total |  |  | 24,502,882 |  |  |  | 55,730,775 |  |  |  | 8,284,497 |  |  |  | 458,174 |  |  |  | 88,976,328 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over the time |  |  | 24,502,882 |  |  |  | 2,457,050 |  |  |  | 8,284,497 |  |  |  | 458,174 |  |  |  | 35,702,603 |
At a point in time |  |  | - |  |  |  | 53,273,725 |  |  |  | - |  |  |  | - |  |  |  | 53,273,725 |
Total |  |  | 24,502,882 |  |  |  | 55,730,775 |  |  |  | 8,284,497 |  |  |  | 458,174 |  |  |  | 88,976,328 |
Year ended December 31, 2020 |
|  | Natural Gas Transportation |  |  | Production and Commercialization of Liquids |  |  | Other Services |  |  | Telecommunications |  |  | Total |
Primary geographical market: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External market |  |  | - |  |  |  | 14,391,615 |  |  |  | - |  |  |  | - |  |  |  | 14,391,615 |
Local market |  |  | 35,473,714 |  |  |  | 27,263,289 |  |  |  | 6,587,852 |  |  |  | 616,791 |  |  |  | 69,941,646 |
Total |  |  | 35,473,714 |  |  |  | 41,654,904 |  |  |  | 6,587,852 |  |  |  | 616,791 |  |  |  | 84,333,261 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over the time |  |  | 35,473,714 |  |  |  | 2,514,642 |  |  |  | 6,587,852 |  |  |  | 616,791 |  |  |  | 45,192,999 |
At a point in time |  |  | - |  |  |  | 39,140,262 |  |  |  | - |  |  |  | - |  |  |  | 39,140,262 |
Total |  |  | 35,473,714 |  |  |  | 41,654,904 |  |  |  | 6,587,852 |  |  |  | 616,791 |  |  |  | 84,333,261 |
Year ended December 31, 2019 |
|  | Natural Gas Transportation |  |  | Production and Commercialization of Liquids |  |  | Other Services |  |  | Telecommunications |  |  | Total |
Primary geographical market: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External market |  |  | - |  |  |  | 18,792,031 |  |  |  | - |  |  |  | - |  |  |  | 18,792,031 |
Local market |  |  | 46,483,347 |  |  |  | 28,755,273 |  |  |  | 5,192,071 |  |  |  | 567,664 |  |  |  | 80,998,355 |
Total |  |  | 46,483,347 |  |  |  | 47,547,304 |  |  |  | 5,192,071 |  |  |  | 567,664 |  |  |  | 99,790,386 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over the time |  |  | 46,483,347 |  |  |  | 2,521,015 |  |  |  | 5,192,071 |  |  |  | 567,664 |  |  |  | 54,764,097 |
At a point in time |  |  | - |  |  |  | 45,026,289 |  |  |  | - |  |  |  | - |  |  |  | 45,026,289 |
Total |  |  | 46,483,347 |  |  |  | 47,547,304 |  |  |  | 5,192,071 |  |  |  | 567,664 |  |  |  | 99,790,386 |
Detailed information of revenues on each business segment for the years ended December 31, 2021, 2020 and 2019 is disclosed below:
| i. | Natural Gas Transportation:
|  | 2021 |  |  | 2020 |  |  | 2019 |
Firm |  |  | 19,921,823 |  |  |  | 28,809,075 |  |  |  | 38,059,768 |
Access and Charge |  |  | 862,511 |  |  |  | 1,267,710 |  |  |  | 1,717,346 |
Interruptible and Others |  |  | 3,718,548 |  |  |  | 5,396,929 |  |  |  | 6,706,233 |
Total |  |  | 24,502,882 |  |  |  | 35,473,714 |  |  |  | 46,483,347 |
| ii. | Production and Commercialization of Liquids:
|  | 2021 |  |  | 2020 |  |  | 2019 |
Product |  |  | 51,123,996 |  |  |  | 38,645,377 |  |  |  | 44,610,271 |
Services |  |  | 2,457,050 |  |  |  | 2,514,642 |  |  |  | 2,521,015 |
Government grants |  |  | 2,149,729 |  |  |  | 494,885 |  |  |  | 416,018 |
Total |  |  | 55,730,775 |  |  |  | 41,654,904 |  |  |  | 47,547,304 |
| iii. | Other services:
|  | 2021 |  |  | 2020 |  |  | 2019 |
Conditioning and treatment |  |  | 3,341,498 |  |  |  | 3,074,657 |  |  |  | 2,616,068 |
Operation and maintenance |  |  | 247,102 |  |  |  | 252,030 |  |  |  | 1,339,125 |
Steam sales |  |  | 220,241 |  |  |  | 274,901 |  |  |  | 475,850 |
Construction |  |  | 44,976 |  |  |  | 38,961 |  |  |  | 24,451 |
UT Construction |  |  | 40,912 |  |  |  | 106,385 |  |  |  | 385,682 |
Transportation and conditioning of Natural Gas |  |  | 4,177,291 |  |  |  | 2,707,674 |  |  |  | 340,553 |
Others |  |  | 212,477 |  |  |  | 133,244 |  |  |  | 10,342 |
Total |  |  | 8,284,497 |  |  |  | 6,587,852 |  |  |  | 5,192,071 |
Cost of Sales |
i) | Cost of sales
|  | 2021 |  |  | 2020 |  |  | 2019 |
Inventories at the beginning of the year |  |  | 862,634 |  |  |  | 632,178 |  |  |  | 1,138,879 |
Purchases |  |  | 23,636,161 |  |  |  | 19,125,727 |  |  |  | 24,767,210 |
Operating costs (Note 8.i.) |  |  | 24,333,362 |  |  |  | 22,712,854 |  |  |  | 24,815,999 |
Inventories at the end of the year |  |  | (1,169,604 | ) |  |  | (862,634 | ) |  |  | (632,178 | )
Total |  |  | 47,662,553 |  |  |  | 41,608,125 |  |  |  | 50,089,910 |
Expenses by Nature |
j) | Expenses by nature – Information required under art. 64 paragraph I, clause B) Commercial Companies Law
|  | 2021 |
|  |  |  |  | Operating expenses |  |  |  |  |  |  |  |  |  |
Accounts |  | Total |  |  | Regulated Activities |  |  | Non Regulated Activities |  |  | Administrative expenses |  |  | Selling expenses |  |  | Financial expenses |
Salaries, wages and other compensations |  |  | 5,962,507 |  |  |  | 2,580,747 |  |  |  | 1,993,744 |  |  |  | 1,063,760 |  |  |  | 324,256 |  |  |  | - |
Social security taxes |  |  | 1,209,356 |  |  |  | 537,899 |  |  |  | 421,436 |  |  |  | 175,402 |  |  |  | 74,619 |  |  |  | - |
Compensation to Directors and Supervisory Committee |  |  | 63,755 |  |  |  | - |  |  |  | - |  |  |  | 63,755 |  |  |  | - |  |  |  | - |
Professional services fees |  |  | 511,324 |  |  |  | 36,077 |  |  |  | 53,385 |  |  |  | 401,145 |  |  |  | 20,717 |  |  |  | - |
Technical operator assistance fees |  |  | 2,181,985 |  |  |  | 381,998 |  |  |  | 1,799,987 |  |  |  | - |  |  |  | - |  |  |  | - |
Materials |  |  | 822,076 |  |  |  | 272,813 |  |  |  | 549,239 |  |  |  | - |  |  |  | 24 |  |  |  | - |
Third parties services |  |  | 726,165 |  |  |  | 340,084 |  |  |  | 345,773 |  |  |  | 40,308 |  |  |  | - |  |  |  | - |
Telecommunications and post expenses |  |  | 48,753 |  |  |  | 9,623 |  |  |  | 9,399 |  |  |  | 25,036 |  |  |  | 4,695 |  |  |  | - |
Rents |  |  | 31,379 |  |  |  | 14,509 |  |  |  | 8,431 |  |  |  | 7,985 |  |  |  | 454 |  |  |  | - |
Transports and freight |  |  | 255,090 |  |  |  | 147,577 |  |  |  | 103,381 |  |  |  | 3,959 |  |  |  | 173 |  |  |  | - |
Easements |  |  | 182,460 |  |  |  | 171,468 |  |  |  | 10,992 |  |  |  | - |  |  |  | - |  |  |  | - |
Offices supplies |  |  | 19,831 |  |  |  | 6,992 |  |  |  | 4,354 |  |  |  | 7,604 |  |  |  | 881 |  |  |  | - |
Travels expenses |  |  | 56,179 |  |  |  | 31,286 |  |  |  | 10,851 |  |  |  | 11,483 |  |  |  | 2,559 |  |  |  | - |
Insurance |  |  | 437,480 |  |  |  | 254,192 |  |  |  | 153,008 |  |  |  | 30,280 |  |  |  | - |  |  |  | - |
Property, plant and equipment maintenance |  |  | 4,011,920 |  |  |  | 3,387,369 |  |  |  | 582,634 |  |  |  | 41,917 |  |  |  | - |  |  |  | - |
Depreciation of property, plant and equipment |  |  | 9,610,783 |  |  |  | 6,450,418 |  |  |  | 2,503,669 |  |  |  | 656,696 |  |  |  | - |  |  |  | - |
Taxes and contributions |  |  | 5,356,249 |  |  |  | 929,080 |  |  |  | 38,404 |  |  |  | 16,636 |  |  |  | 4,372,129 | (1) |  |  | - |
Advertising |  |  | 53,158 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 53,158 |  |  |  | - |
Doubtful accounts |  |  | (66,591 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (66,591 | ) |  |  | - |
Banks expenses |  |  | 11,982 |  |  |  | - |  |  |  | - |  |  |  | 11,982 |  |  |  | - |  |  |  | - |
Interests expense |  |  | 4,468,022 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,468,022 |
Foreign exchange loss |  |  | 12,443,627 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12,443,627 |
Costs of services rendered to third parties |  |  | 57,472 |  |  |  | - |  |  |  | 57,472 |  |  |  | - |  |  |  | - |  |  |  | - |
Other expenses |  |  | 149,460 |  |  |  | 53,426 |  |  |  | 81,645 |  |  |  | 6,858 |  |  |  | 7,531 |  |  |  | - |
Total 2021 |  |  | 48,604,422 |  |  |  | 15,605,558 |  |  |  | 8,727,804 |  |  |  | 2,564,806 |  |  |  | 4,794,605 |  |  |  | 16,911,649 |
(1) | Includes tax on exports for Ps. 1,575,910 for the year ended December 31, 2021.
|  | 2020 |
|  |  |  |  | Operating expenses |  |  |  |  |  |  |  |  |  |
Accounts |  | Total |  |  | Regulated Activities |  |  | Non Regulated Activities |  |  | Administrative expenses |  |  | Selling expenses |  |  | Financial expenses |
Salaries, wages and other contributions |  |  | 6,114,350 |  |  |  | 2,737,746 |  |  |  | 1,910,040 |  |  |  | 1,119,353 |  |  |  | 347,211 |  |  |  | - |
Social security taxes |  |  | 1,243,670 |  |  |  | 535,986 |  |  |  | 382,148 |  |  |  | 250,317 |  |  |  | 75,219 |  |  |  | - |
Compensation to Directors and Supervisory Committee |  |  | 60,436 |  |  |  | - |  |  |  | - |  |  |  | 60,436 |  |  |  | - |  |  |  | - |
Professional services fees |  |  | 477,404 |  |  |  | 52,098 |  |  |  | 20,074 |  |  |  | 363,937 |  |  |  | 41,295 |  |  |  | - |
Technical operator assistance fees |  |  | 2,159,162 |  |  |  | 889,725 |  |  |  | 1,269,437 |  |  |  | - |  |  |  | - |  |  |  | - |
Materials |  |  | 683,822 |  |  |  | 247,949 |  |  |  | 435,873 |  |  |  | - |  |  |  | - |  |  |  | - |
Third parties services |  |  | 782,044 |  |  |  | 355,546 |  |  |  | 396,534 |  |  |  | 29,117 |  |  |  | 847 |  |  |  | - |
Telecommunications and post expenses |  |  | 71,577 |  |  |  | 20,133 |  |  |  | 15,884 |  |  |  | 31,373 |  |  |  | 4,187 |  |  |  | - |
Rents |  |  | 38,033 |  |  |  | 15,239 |  |  |  | 7,826 |  |  |  | 13,822 |  |  |  | 1,146 |  |  |  | - |
Transports and freight |  |  | 236,569 |  |  |  | 140,247 |  |  |  | 92,443 |  |  |  | 3,879 |  |  |  | - |  |  |  | - |
Easements |  |  | 148,593 |  |  |  | 132,186 |  |  |  | 16,407 |  |  |  | - |  |  |  | - |  |  |  | - |
Offices supplies |  |  | 13,670 |  |  |  | 4,660 |  |  |  | 1,944 |  |  |  | 6,654 |  |  |  | 412 |  |  |  | - |
Travels expenses |  |  | 103,124 |  |  |  | 46,362 |  |  |  | 30,146 |  |  |  | 22,809 |  |  |  | 3,807 |  |  |  | - |
Insurance |  |  | 386,256 |  |  |  | 221,742 |  |  |  | 137,381 |  |  |  | 27,112 |  |  |  | 21 |  |  |  | - |
Property, plant and equipment maintenance |  |  | 2,826,307 |  |  |  | 2,429,955 |  |  |  | 347,456 |  |  |  | 48,896 |  |  |  | - |  |  |  | - |
Depreciation of property, plant and equipment |  |  | 9,299,865 |  |  |  | 6,373,039 |  |  |  | 2,412,773 |  |  |  | 514,053 |  |  |  | - |  |  |  | - |
Taxes and contributions |  |  | 4,533,369 |  |  |  | 763,375 |  |  |  | 39,366 |  |  |  | 1,929 |  |  |  | 3,728,699 | (1) |  |  | - |
Advertising |  |  | 129,805 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 129,805 |  |  |  | - |
Doubtful accounts |  |  | 143,496 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 143,496 |  |  |  | - |
Banks expenses |  |  | 35,824 |  |  |  | - |  |  |  | - |  |  |  | 35,824 |  |  |  | - |  |  |  | - |
Interests expense |  |  | 5,069,041 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,069,041 |
Foreign exchange loss |  |  | 22,393,825 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 22,393,825 |
Capitalized finance costs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Costs of services rendered to third parties |  |  | 164,024 |  |  |  | - |  |  |  | 164,024 |  |  |  | - |  |  |  | - |  |  |  | - |
Other expenses |  |  | 81,049 |  |  |  | 33,935 |  |  |  | 33,175 |  |  |  | 10,523 |  |  |  | 3,416 |  |  |  | - |
Total 2020 |  |  | 57,195,315 |  |  |  | 14,999,923 |  |  |  | 7,712,931 |  |  |  | 2,540,034 |  |  |  | 4,479,561 |  |  |  | 27,462,866 |
(1) | Includes tax on exports of Ps. 635,724 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 compensations |  |  | 6,562,187 |  |  |  | 3,006,783 |  |  |  | 1,958,803 |  |  |  | 1,242,364 |  |  |  | 354,237 |  |  |  | - |
Social security taxes |  |  | 1,222,911 |  |  |  | 558,138 |  |  |  | 350,378 |  |  |  | 240,539 |  |  |  | 73,856 |  |  |  | - |
Compensation to Directors and Supervisory Committee |  |  | 66,843 |  |  |  | - |  |  |  | - |  |  |  | 66,843 |  |  |  | - |  |  |  | - |
Professional services fees |  |  | 992,795 |  |  |  | 31,612 |  |  |  | 510,954 |  |  |  | 384,210 |  |  |  | 66,019 |  |  |  | - |
Technical operator assistance fees |  |  | 2,352,434 |  |  |  | 1,595,035 |  |  |  | 757,399 |  |  |  | - |  |  |  | - |  |  |  | - |
Materials |  |  | 796,845 |  |  |  | 348,136 |  |  |  | 448,709 |  |  |  | - |  |  |  | - |  |  |  | - |
Third parties services |  |  | 895,680 |  |  |  | 369,962 |  |  |  | 457,969 |  |  |  | 50,315 |  |  |  | 17,434 |  |  |  | - |
Telecommunications and post expenses |  |  | 92,079 |  |  |  | 26,623 |  |  |  | 12,528 |  |  |  | 49,219 |  |  |  | 3,709 |  |  |  | - |
Rents |  |  | 89,920 |  |  |  | 26,133 |  |  |  | 43,443 |  |  |  | 18,264 |  |  |  | 2,080 |  |  |  | - |
Transports and freight |  |  | 238,343 |  |  |  | 150,010 |  |  |  | 83,329 |  |  |  | 5,004 |  |  |  | - |  |  |  | - |
Easements |  |  | 188,932 |  |  |  | 179,533 |  |  |  | 9,399 |  |  |  | - |  |  |  | - |  |  |  | - |
Offices supplies |  |  | 27,395 |  |  |  | 8,258 |  |  |  | 4,747 |  |  |  | 10,650 |  |  |  | 3,740 |  |  |  | - |
Travels expenses |  |  | 272,248 |  |  |  | 134,592 |  |  |  | 73,845 |  |  |  | 56,182 |  |  |  | 7,629 |  |  |  | - |
Insurance |  |  | 198,092 |  |  |  | 96,809 |  |  |  | 78,295 |  |  |  | 13,133 |  |  |  | 9,855 |  |  |  | - |
Property, plant and equipment maintenance |  |  | 5,274,937 |  |  |  | 4,588,739 |  |  |  | 613,203 |  |  |  | 72,995 |  |  |  | - |  |  |  | - |
Depreciation of property, plant and equipment |  |  | 7,594,226 |  |  |  | 5,841,477 |  |  |  | 1,433,088 |  |  |  | 319,661 |  |  |  | - |  |  |  | - |
Taxes and contributions |  |  | 6,255,346 |  |  |  | 686,707 |  |  |  | 50,291 |  |  |  | 8,021 |  |  |  | 5,510,327 | (1) |  |  | - |
Advertising |  |  | 185,225 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 185,225 |  |  |  | - |
Doubtful accounts |  |  | 5,004 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,004 |  |  |  | - |
Banks expenses |  |  | 39,677 |  |  |  | - |  |  |  | - |  |  |  | 39,677 |  |  |  | - |  |  |  | - |
Interests expense |  |  | 5,157,490 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,157,490 |
Foreign exchange loss |  |  | 32,131,915 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 32,131,915 |
Capitalized finance costs |  |  | (916,898 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (916,899 | )
Costs of services rendered to third parties |  |  | 28,078 |  |  |  | - |  |  |  | 28,078 |  |  |  | - |  |  |  | - |  |  |  | - |
Other expenses |  |  | 272,701 |  |  |  | 162,831 |  |  |  | 90,163 |  |  |  | 12,749 |  |  |  | 6,958 |  |  |  | - |
Total 2019 |  |  | 70,024,404 |  |  |  | 17,811,378 |  |  |  | 7,004,621 |  |  |  | 2,589,826 |  |  |  | 6,246,073 |  |  |  | 36,372,506 |
(1) | Includes tax on exports for Ps. 1,733,163 for the year ended December 31, 2019.
Net Financial Results |
k) | Net financial results
|  | 2021 |  |  | 2020 |  |  | 2019 |
Financial income |  |  |  |  |  |  |  |  |
Interest income |  |  | 792,128 |  |  |  | 825,047 |  |  |  | 1,478,642 |
Foreign exchange gain |  |  | 6,080,059 |  |  |  | 7,500,020 |  |  |  | 16,060,488 |
Subtotal |  |  | 6,872,187 |  |  |  | 8,325,067 |  |  |  | 17,539,130 |
Financial expenses |  |  |  |  |  |  |  |  |  |  |  |
Interest expense (1) |  |  | (4,468,022 | ) |  |  | (5,069,041 | ) |  |  | (5,157,490 | )
Foreign exchange loss |  |  | (12,443,627 | ) |  |  | (22,393,825 | ) |  |  | (32,131,913 | )
less: Capitalized finance costs |  |  | - |  |  |  | - |  |  |  | 916,898 |
Subtotal |  |  | (16,911,649 | ) |  |  | (27,462,866 | ) |  |  | (36,372,505 | )
Other financial results |  |  |  |  |  |  |  |  |  |  |  |
Notes repurchase results |  |  | (414,204 | ) |  |  | 602,794 |  |  |  | - |
Derivative financial instruments results |  |  | (80,715 | ) |  |  | 678,596 |  |  |  | (39,397 | )
Fair value gains / (losses) on financial instruments through profit or loss |  |  | 1,190,945 |  |  |  | (10,966,868 | ) |  |  | 1,114,219 |
Others |  |  | (493,170 | ) |  |  | (540,484 | ) |  |  | (841,820 | )
Subtotal |  |  | 202,856 |  |  |  | (10,225,962 | ) |  |  | 233,002 |
Gain on net monetary position |  |  | 9,400,298 |  |  |  | 9,784,128 |  |  |  | 12,646,382 |
Total |  |  | (436,308 | ) |  |  | (19,579,633 | ) |  |  | (5,953,990 | )
(1) | Includes Ps. 291,753, Ps. 365,787 and Ps. 405,596 of accrued interest corresponding to leasing liabilities, for the years ended December 31, 2021, 2020 and 2019.
Other Operating Results |
l) | Other operating results
|  | 2021 |  |  | 2020 |  |  | 2019 |
Net increase in provisions (1) |  |  | (314,198 | ) |  |  | (233,040 | ) |  |  | (320,826 | )
Recovery of insurance |  |  | 375,191 |  |  |  | 357,698 |  |  |  | - |
Recovery action of VAT and income tax (Note 20.c) |  |  | 74,393 |  |  |  | - |  |  |  | 58,769 |
Others |  |  | (6,570 | ) |  |  | 26,026 |  |  |  | - |
Total |  |  | 128,816 |  |  |  | 150,684 |  |  |  | (262,057) |
(1) | Including legal expenses
Other Financial Assets at Amortized Cost |
m) | Other financial assets at amortized cost
|  | 2021 |  |  | 2020 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Fixed term deposits in foreign currency |  |  | - |  |  |  | 22,443,338 |  |  |  | - |  |  |  | 20,763,405 |
VRD bonds |  |  | 1,910 |  |  |  | 1,184 |  |  |  | 4,595 |  |  |  | 4,672 |
Private debt bonds |  |  | - |  |  |  | - |  |  |  | 23,056 |  |  |  | - |
Total |  |  | 1,910 |  |  |  | 22,444,522 |  |  |  | 4,595 |  |  |  | 20,768,077 |
Other Financial Assets at Fair Value |
n) | Other financial assets at fair value through profit or loss
|  | 2021 |  |  | 2020 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Mutual funds in local market |  |  | 78,477 |  |  |  | - |  |  |  | - |  |  |  | - |
Public debt bonds |  |  | 3,302,383 |  |  |  | - |  |  |  | 3,201,152 |  |  |  | - |
Private debt bonds with related parties |  |  | 712,837 |  |  |  | - |  |  |  | - |  |  |  | - |
Private debt bonds |  |  | 9,174,217 |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 13,267,914 |  |  |  | - |  |  |  | 3,201,152 |  |  |  | - |
Payroll and Social Security Taxes Payable |
o) | Payroll and social security taxes payable
|  | 2021 |  |  | 2020 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Vacation benefit payable |  |  | 608,924 |  |  |  | - |  |  |  | 1,016,639 |  |  |  | - |
Annual bonus payable |  |  | 460,153 |  |  |  | - |  |  |  | 449,805 |  |  |  | - |
Social security taxes payable |  |  | 351,718 |  |  |  | - |  |  |  | 263,974 |  |  |  | - |
UT |  |  | 3,567 |  |  |  | - |  |  |  | 2,373 |  |  |  | - |
Total |  |  | 1,424,362 |  |  |  | - |  |  |  | 1,732,791 |  |  |  | - |

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