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DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS

12 Months Ended

Dec. 31, 2021

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

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS

8.	DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS

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”

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

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

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

During 2021 and 2020 financial years, the Company recognized Ps. 386,958 and Ps. 298,490, respectively, in revenues for sales from contracts with clients in the Statement of Comprehensive Income, which had been included in the balance at the beginning of each year.

Revenues related to the contract liabilities will be recognized in the Statement of Comprehensive Income in accordance with the schedule stipulated with the customers for the provision of the service, which will be completed between 2025 and 2047.

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		-

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		-

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

	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:

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

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

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.

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.

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

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

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		-

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		-