XML 42 R13.htm IDEA: XBRL DOCUMENT
v3.23.1

CONSOLIDATED BUSINESS SEGMENT INFORMATION | 12 Months Ended
--- | ---
Dec. 31, 2022
CONSOLIDATED BUSINESS SEGMENT INFORMATION [Abstract] |
CONSOLIDATED BUSINESS SEGMENT INFORMATION |
7. | CONSOLIDATED BUSINESS SEGMENT INFORMATION
IFRS 8 “Operating Segments” requires an entity to report financial and descriptive information about its reportable segments, which are operating segments or aggregations of operating segments that meet specified criteria. Operating segments are components of an entity about which separate financial information is available that is evaluated regularly by the CODM in deciding how to allocate resources and in assessing performance. The Company’s CODM is the Board of Directors. The Company analyzes its businesses into four segments: (i) Natural Gas Transportation Services, subject to ENARGAS regulations, (ii) Liquids Production and Commercialization, (iii) Other Services including midstream, among others, and (iv) Telecommunications. These last three business segments are not regulated by ENARGAS. Production and Commercialization of Liquids segment is regulated by the SE. Detailed information on each business segment for the years ended December 31, 2022, 2021 and 2020 is disclosed below:
Year ended December 31, 2022 |
|  |  |  |  | Production and |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Natural Gas |  |  | Commercialization of |  |  | Other |  |  |  |  |  |  |  |  |  |
|  | Transportation |  |  | Liquids |  |  | Services |  |  | Telecommunications |  |  | Eliminations |  |  | Total |
Revenues from sales |  |  | 40,643,462 |  |  |  | 104,214,859 |  |  |  | 18,747,054 |  |  |  | 919,414 |  |  |  | - |  |  |  | 164,524,789 |
Intersegment revenues |  |  | 1,164,760 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,164,760 | ) |  |  | - |
Cost of sales |  |  | (29,357,094 | ) |  |  | (58,784,800 | ) |  |  | (8,407,580 | ) |  |  | (656,850 | ) |  |  | 1,164,760 |  |  |  | (96,041,564 | )
Administrative expenses |  |  | (4,230,811 | ) |  |  | (829,258 | ) |  |  | (627,243 | ) |  |  | (67,121 | ) |  |  | - |  |  |  | (5,754,433 | )
Selling expenses |  |  | (3,019,249 | ) |  |  | (5,737,983 | ) |  |  | (1,336,806 | ) |  |  | (109,559 | ) |  |  | - |  |  |  | (10,203,597 | )
Other operating results |  |  | (180,352 | ) |  |  | 37,940 |  |  |  | 65,914 |  |  |  | - |  |  |  | - |  |  |  | (76,498 | )
Operating profit |  |  | 5,020,716 |  |  |  | 38,900,758 |  |  |  | 8,441,339 |  |  |  | 85,884 |  |  |  | - |  |  |  | 52,448,697 |
Depreciation of property, plant and equipment |  |  | (14,385,464 | ) |  |  | (1,308,511 | ) |  |  | (3,878,694 | ) |  |  | - |  |  |  | - |  |  |  | (19,572,669 | )
|  | Natural Gas |  |  | Commercialization of |  |  | Other |  |  |  |  |  |  |
|  | Transportation |  |  | Liquids |  |  | Services |  |  | Telecommunications |  |  | Total |
Identifiable assets |  |  | 224,390,925 |  |  |  | 79,765,071 |  |  |  | 102,867,810 |  |  |  | 5,068,419 |  |  |  | 412,092,225 |
Identifiable liabilities |  |  | 68,642,296 |  |  |  | 7,941,685 |  |  |  | 63,768,842 |  |  |  | 4,515,113 |  |  |  | 144,867,936 |
Year ended December 31, 2021 |
|  |  |  |  | Production and |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Natural Gas |  |  | Commercialization of |  |  | Other |  |  |  |  |  |  |  |  |  |
|  | Transportation |  |  | Liquids |  |  | Services |  |  | Telecommunications |  |  | Eliminations |  |  | Total |
Revenue from sales |  |  | 47,729,944 |  |  |  | 108,559,750 |  |  |  | 16,137,635 |  |  |  | 892,492 |  |  |  | - |  |  |  | 173,319,821 |
Intersegment revenues |  |  | 1,753,852 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,753,852 | ) |  |  | - |
Cost of sales |  |  | (30,398,565 | ) |  |  | (56,280,587 | ) |  |  | (7,294,631 | ) |  |  | (623,473 | ) |  |  | 1,753,852 |  |  |  | (92,843,404 | )
Administrative expenses |  |  | (3,820,247 | ) |  |  | (664,124 | ) |  |  | (465,910 | ) |  |  | (45,786 | ) |  |  | - |  |  |  | (4,996,067 | )
Selling expenses |  |  | (3,353,756 | ) |  |  | (4,889,198 | ) |  |  | (1,010,116 | ) |  |  | (86,494 | ) |  |  | - |  |  |  | (9,339,564 | )
Other operating results |  |  | (396,796 | ) |  |  | 626,862 |  |  |  | 20,099 |  |  |  | 760 |  |  |  | - |  |  |  | 250,925 |
Operating profit |  |  | 11,514,432 |  |  |  | 47,352,703 |  |  |  | 7,387,077 |  |  |  | 137,499 |  |  |  | - |  |  |  | 66,391,711 |
Depreciation of property, plant and equipment |  |  | (13,844,172 | ) |  |  | (1,194,842 | ) |  |  | (3,682,135 | ) |  |  | - |  |  |  | - |  |  |  | (18,721,149 | )
|  |  |  |  | Production and |  |  |  |  |  |  |  |  |  |
|  | Natural Gas |  |  | Commercialization of |  |  | Other |  |  |  |  |  |  |
|  | Transportation |  |  | Liquids |  |  | Services |  |  | Telecommunications |  |  | Total |
Identifiable assets |  |  | 242,560,322 |  |  |  | 74,892,859 |  |  |  | 87,327,237 |  |  |  | 739,498 |  |  |  | 405,519,916 |
Identifiable liabilities |  |  | 78,050,198 |  |  |  | 21,404,091 |  |  |  | 70,954,650 |  |  |  | 204,490 |  |  |  | 170,613,429 |
Year ended December 31, 2020 |
|  |  |  |  | Production and |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Natural Gas |  |  | Commercialization of |  |  | Other |  |  |  |  |  |  |  |  |  |
|  | Transportation |  |  | Liquids |  |  | Services |  |  | Telecommunications |  |  | Eliminations |  |  | Total |
Revenue from sales |  |  | 69,100,376 |  |  |  | 81,140,913 |  |  |  | 12,832,687 |  |  |  | 1,201,467 |  |  |  | - |  |  |  | 164,275,443 |
Intersegment revenues |  |  | 2,483,327 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2,483,327 | ) |  |  | - |
Cost of sales |  |  | (29,218,827 | ) |  |  | (46,554,104 | ) |  |  | (6,938,313 | ) |  |  | (821,874 | ) |  |  | 2,483,327 |  |  |  | (81,049,791 | )
Administrative expenses |  |  | (3,652,010 | ) |  |  | (746,192 | ) |  |  | (512,372 | ) |  |  | (37,239 | ) |  |  | - |  |  |  | (4,947,813 | )
Selling expenses |  |  | (4,290,739 | ) |  |  | (3,457,748 | ) |  |  | (881,361 | ) |  |  | (96,031 | ) |  |  | - |  |  |  | (8,725,879 | )
Other operating (expenses) / income |  |  | (129,779 | ) |  |  | 411,530 |  |  |  | 7,383 |  |  |  | 4,388 |  |  |  | - |  |  |  | 293,522 |
Impairment of PPE |  |  | (9,156,072 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (9,156,072 | )
Operating profit |  |  | 25,136,276 |  |  |  | 30,794,399 |  |  |  | 4,508,024 |  |  |  | 250,711 |  |  |  | - |  |  |  | 60,689,410 |
Depreciation of property, plant and equipment |  |  | (13,415,586 | ) |  |  | (1,125,453 | ) |  |  | (3,574,463 | ) |  |  | - |  |  |  | - |  |  |  | (18,115,502 | )
|  |  |  |  | Production and |  |  |  |  |  |  |  |  |  |
|  | Natural Gas |  |  | Commercialization of |  |  | Other |  |  |  |  |  |  |
|  | Transportation |  |  | Liquids |  |  | Services |  |  | Telecommunications |  |  | Total |
Identifiable assets |  |  | 243,316,895 |  |  |  | 52,023,450 |  |  |  | 82,037,118 |  |  |  | 720,848 |  |  |  | 378,098,311 |
Identifiable liabilities |  |  | 81,196,369 |  |  |  | 15,989,754 |  |  |  | 86,567,711 |  |  |  | 210,291 |  |  |  | 183,964,125 |

X
- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS08_g20-24__IFRS08_g20-24_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfOperatingSegmentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration