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

12 Months Ended

Dec. 31, 2022

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

	2022				2021
	Current		Non Current		Current		Non Current
Turnover tax balance		220,927		-		246,803		-
Income tax credit balance		96,687		-		42,697		-
VAT credit balance		1,495,500		-		1,368,925		-
Other tax receivables		107,249		55		73,562		919
Prepaid expenses		1,524,421		-		814,670		-
Advances to suppliers		8,338,576		-		5,887,123		-
Subsidies receivables		3,768,159		-		2,427,450		-
Other Receivables UT		33,460		-		56,924		-
Others		591,659		14,844		724,109		16,330
Total		16,176,638		14,899		11,642,263		17,249

b)	Trade receivables

	2022					2021
	Current			Non Current		Current			Non Current
Commons		15,741,345			-		20,256,312			-
UT		9,448			-		205,075			-
Natural Gas Transportation		4,398,150			-		6,681,903			-
Production and Commercialization of Liquids		8,189,884			-		10,793,068			-
Other services		3,143,863			-		2,576,266			-
Related parties (Note 21)		1,330,471			-		695,684			-
Natural Gas Transportation		131,145			-		158,708			-
Production and Commercialization of Liquids		281,774			-		210			-
Other services		917,552			-		536,766			-
Allowance for doubtful accounts		(132,521	)		-		(258,142	)		-
Total		16,939,295			-		20,693,854			-

The movement of the allowance for doubtful accounts is as follows:

Balances as of December 31, 2020	389,643
Inflation adjustment restatement	(131,501	)
Additions	-
Applications	-
Reversals	-
Balances as of December 31, 2021	258,142
Inflation adjustment restatement	(125,621	)
Additions	-
Applications	-
Reversals	-
Balances as of December 31, 2022	132,521

c)	Cash and cash equivalents

	2022		2021
Cash and banks		289,630		213,984
UT Cash and banks		159		142
Mutual funds in local currency		2,654,934		8,138,623
Interest-bearing accounts		33,343		214,906
UT Mutual funds		10,880		59,349
Total		2,988,946		8,627,004

d)	Contract liabilities

	2022				2021
	Current		Non Current		Current		Non Current
Natural Gas Transportation		360,887		5,902,032		360,886		6,262,944
Production and Commercialization of Liquids		345,243		557,671		263,596		902,915
Other services		326,802		5,257,709		327,971		3,797,298
UT		12,522		-		26,122		-
Total		1,045,454		11,717,412		978,575		10,963,157

During 2022 and 2021 financial years, the Company recognized Ps. 469,978 and Ps. 477,516, 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 2053.

e)	Other payables

	2022				2021
	Current		Non Current		Current		Non Current
Payable for compensation for the Board of Directors and Supervisory Committee		68,039		-		37,809		-
Others		1,763		-		1,983		-
UT Other liabilities		216,753		-		580,178		-
Total		286,555		-		619,970		-

f)	Taxes payables

	2022				2021
	Current		Non Current		Current		Non Current
Health and safety tax		52,339		-		41,921		-
Withholdings and perceptions made to third parties		581,800		-		621,114		-
Turnover Tax		158,382		-		267,965		-
Tax on exports		103,759		-		337,941		-
Others		48,416		14,285		28,485		-
Total		944,696		14,285		1,297,426		-

g)	Trade payables

	2022				2021
	Current		Non Current		Current		Non Current
Suppliers		9,717,662		-		10,662,184		-
UT Suppliers		119,077		-		129,333		-
Customers (credit balances)		15,237		-		18,778		-
Related companies (Note 21)		672,960		-		1,010,388		-
Total		10,524,936		-		11,820,683		-

Revenues

	2022		2021		2020
Sales of goods and services		159,116,112		169,132,295		163,311,441
Subsidies		5,408,677		4,187,526		964,002
Total		164,524,789		173,319,821		164,275,443

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, 2022
			Production and
	Natural Gas		Commercialization of		Other
	Transportation		Liquids		Services		Telecommunications		Total
Primary geographical market:
External market		-		46,313,662		-		-		46,313,662
Local market		40,643,462		57,901,197		18,747,054		919,414		118,211,127
Total		40,643,462		104,214,859		18,747,054		919,414		164,524,789
Timing of revenue recognition:
Over the time		40,643,462		4,504,128		18,747,054		919,414		64,814,058
At a point in time		-		99,710,731		-		-		99,710,731
Total		40,643,462		104,214,859		18,747,054		919,414		164,524,789

Year ended December 31, 2021
			Production and
	Natural Gas		Commercialization of		Other
	Transportation		Liquids		Services		Telecommunications		Total
Primary geographical market:
External market		-		44,708,635		-		-		44,708,635
Local market		47,729,944		63,851,115		16,137,635		892,492		128,611,186
Total		47,729,944		108,559,750		16,137,635		892,492		173,319,821
Timing of revenue recognition:
Over the time		47,729,944		4,786,166		16,137,635		892,492		69,546,237
At a point in time		-		103,773,584		-		-		103,773,584
Total		47,729,944		108,559,750		16,137,635		892,492		173,319,821

Year ended December 31, 2020
			Production and
	Natural Gas		Commercialization of		Other
	Transportation		Liquids		Services		Telecommunications		Total
Primary geographical market:
External market		-		28,033,885		-		-		28,033,885
Local market		69,100,376		53,107,028		12,832,687		1,201,467		136,241,558
Total		69,100,376		81,140,913		12,832,687		1,201,467		164,275,443
Timing of revenue recognition:
Over the time		69,100,376		4,898,351		12,832,687		1,201,467		88,032,881
At a point in time		-		76,242,562		-		-		76,242,562
Total		69,100,376		81,140,913		12,832,687		1,201,467		164,275,443

Detailed information of revenues on each business segment for the years ended December 31, 2022, 2021 and 2020 is disclosed below:

Natural Gas Transportation:

	2022		2021		2020
Firm		33,984,311		38,806,353		56,118,114
Access and Charge		1,409,911		1,680,113		2,469,413
Interruptible and Others		5,249,240		7,243,478		10,512,849
Total		40,643,462		47,729,944		69,100,376

ii.

Production and Commercialization of Liquids:

	2022		2021		2020
Product		94,302,054		99,586,058		75,278,560
Services		4,504,128		4,786,166		4,898,351
Government grants		5,408,677		4,187,526		964,002
Total		104,214,859		108,559,750		81,140,913

iii.

Other services:

	2022		2021		2020
Conditioning and treatment		5,941,496		6,509,010		5,989,222
Operation and maintenance		450,840		481,338		490,937
Steam sales		372,779		429,014		535,488
Construction		2,363		87,610		75,893
UT Construction		43,537		79,694		207,231
Transportation and conditioning of Natural Gas		11,717,321		8,137,078		5,274,364
Others		218,718		413,891		259,552
Total		18,747,054		16,137,635		12,832,687

i)	Net cost of sales

	2022			2021			2020
Inventories at the beginning of the year		2,278,309			1,680,352			1,231,440
Purchases		48,129,536			46,041,630			37,255,612
Operating costs (Note 8.j.)		47,467,264			47,399,731			44,243,091
Inventories at the end of the year		(1,833,545	)		(2,278,309	)		(1,680,352	)
Total		96,041,564			92,843,404			81,049,791

j)	Expenses by nature – Information required under art. 64 paragraph I, clause B) Commercial Companies Law

	2022

			Operating expenses
Accounts	Total		Regulated Activities		Non Regulated Activities		Administrative expenses		Selling expenses			Financial expenses

Salaries, wages and other compensations		13,296,943		5,584,104		4,529,381		2,438,849		744,609			-
Social security taxes		2,521,317		1,034,058		890,630		441,721		154,908			-
Compensation to Directors and Supervisory Committee		125,897		-		-		125,897		-			-
Professional services fees		1,644,291		48,972		600,631		898,431		96,257			-
Technical operator assistance fees		3,067,198		280,709		2,786,489		-		-			-
Materials		1,594,685		462,672		1,130,811		-		1,202			-
Third parties services		1,563,456		679,466		688,730		195,260		-			-
Telecommunications and post expenses		84,443		16,128		26,623		36,931		4,761			-
Rents		108,981		17,579		80,773		9,653		976			-
Transports and freight		613,856		349,132		252,357		11,993		374			-
Easements		200,955		156,726		44,229		-		-			-
Offices supplies		46,944		18,548		9,598		17,996		802			-
Travels expenses		198,078		102,338		35,091		46,229		14,420			-
Insurance		687,743		398,963		237,271		51,509		-			-
Property, plant and equipment maintenance		6,464,178		5,111,188		1,274,298		78,692		-			-
Depreciation of property, plant and equipment		19,572,669		13,185,736		5,187,205		1,199,728		-			-
Taxes and contributions		10,858,003		1,786,426		60,885		29,609		8,981,083	⁽¹⁾		-
Advertising		189,091		-		-		-		189,091			-
Banks expenses		99,346		-		-		99,346		-			-
Interests expense		6,798,475		-		-		-		-			6,798,475
Foreign exchange loss		52,105,975		-		-		-		-			52,105,975
Costs of services rendered to third parties		48,922		-		48,922		-		-			-
Other expenses		438,298		124,348		226,247		72,589		15,114			-

Total 2022		122,329,744		29,357,093		18,110,171		5,754,433		10,203,597			58,904,450

⁽¹⁾	Includes tax on exports for Ps. 3,659,451 for the year ended December 31, 2022.

	2021

				Operating expenses

Accounts	Total			Regulated Activities		Non Regulated Activities		Administrative expenses		Selling expenses			Financial expenses

Salaries, wages and other contributions		11,614,557			5,027,119		3,883,677		2,072,132		631,629			-
Social security taxes		2,355,744			1,047,791		820,929		341,671		145,353			-
Compensation to Directors and Supervisory Committee		124,190			-		-		124,190		-			-
Professional services fees		996,024			70,276		103,990		781,403		40,355			-
Technical operator assistance fees		4,250,358			744,106		3,506,252		-		-			-
Materials		1,601,348			531,421		1,069,880		-		47			-
Third parties services		1,414,519			662,460		673,542		78,517		-			-
Telecommunications and post expenses		94,968			18,745		18,309		48,768		9,146			-
Rents		61,124			28,263		16,423		15,554		884			-
Transports and freight		496,898			287,470		201,379		7,712		337			-
Easements		355,420			334,008		21,412		-		-			-
Offices supplies		38,629			13,620		8,481		14,812		1,716			-
Travels expenses		109,433			60,943		21,137		22,368		4,985			-
Insurance		852,181			495,149		298,049		58,983		-			-
Property, plant and equipment maintenance		7,814,946			6,598,364		1,134,931		81,651		-			-
Depreciation of property, plant and equipment		18,721,149			12,564,973		4,876,977		1,279,199		-			-
Taxes and contributions		10,433,607			1,809,784		74,808		32,406		8,516,609	⁽¹⁾		-
Advertising		103,548			-		-		-		103,548			-
Doubtful accounts		(129,715	)		-		-		-		(129,715	)		-
Banks expenses		23,340			-		-		23,340		-			-
Interests expense		8,703,402			-		-		-		-			8,703,402
Foreign exchange loss		24,239,337			-		-		-		-			24,239,337
Costs of services rendered to third parties		111,952			-		111,952		-		-			-
Other expenses		291,142			104,070		159,041		13,361		14,670			-

Total 2021		94,678,101			30,398,562		17,001,169		4,996,067		9,339,564			32,942,739

⁽¹⁾	Includes tax on exports of Ps. 3,069,765 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 compensations		11,910,337		5,332,943		3,720,628		2,180,423		676,343			-
Social security taxes		2,422,583		1,044,064		744,398		487,600		146,521			-
Compensation to Directors and Supervisory Committee		117,725		-		-		117,725		-			-
Professional services fees		929,950		101,483		39,103		708,924		80,440			-
Technical operator assistance fees		4,205,901		1,733,124		2,472,777		-		-			-
Materials		1,332,039		482,988		849,051		-		-			-
Third parties services		1,523,368		692,579		772,421		56,718		1,650			-
Telecommunications and post expenses		139,427		39,218		30,941		61,112		8,156			-
Rents		74,086		29,685		15,245		26,924		2,232			-
Transports and freight		460,821		273,192		180,073		7,556		-			-
Easements		289,449		257,489		31,960		-		-			-
Offices supplies		26,629		9,077		3,787		12,962		803			-
Travels expenses		200,878		90,310		58,722		44,430		7,416			-
Insurance		752,400		431,938		267,609		52,812		41			-
Property, plant and equipment maintenance		5,505,454		4,733,387		676,821		95,246		-			-
Depreciation of property, plant and equipment		18,115,502		12,414,245		4,699,917		1,001,340		-			-
Taxes and contributions		8,830,693		1,487,002		76,682		3,758		7,263,251	⁽¹⁾		-
Advertising		252,851		-		-		-		252,851			-
Doubtful accounts		279,520		-		-		-		279,520			-
Banks expenses		69,783		-		-		69,783		-			-
Interests expense		9,874,146		-		-		-		-			9,874,146
Foreign exchange loss		43,621,645		-		-		-		-			43,621,645
Costs of services rendered to third parties		319,508		-		319,508		-		-			-
Other expenses		157,879		66,103		64,621		20,500		6,655			-

Total 2020		111,412,574		29,218,827		15,024,264		4,947,813		8,725,879			53,495,791

⁽¹⁾	Includes tax on exports for Ps. 1,238,347 for the year ended December 31, 2020.

k)	Net financial results

	2022			2021			2020
Financial income
Interest income		1,834,401			1,543,011			1,607,135
Foreign exchange gain		27,942,306			11,843,541			14,609,528
Subtotal		29,776,707			13,386,552			16,216,663
Financial expenses
Interest expense ⁽¹⁾		(6,798,475	)		(8,703,402	)		(9,874,146	)
Foreign exchange loss		(52,105,975	)		(24,239,337	)		(43,621,645	)
Subtotal		(58,904,450	)		(32,942,739	)		(53,495,791	)
Other financial results
Notes repurchase results		(1,030,169	)		(806,841	)		1,174,202
Derivative financial instruments results		(127,585	)		(157,227	)		1,321,859
Fair value gains / (losses) on financial instruments through profit or loss		24,127,905			2,319,880			(21,362,711	)
Others		(770,571	)		(960,662	)		(1,052,827	)
Subtotal		22,199,580			395,150			(19,919,477	)
Gain on net monetary position		3,768,283			18,311,140			19,058,813
Total		(3,159,880	)		(849,897	)		(38,139,792	)

⁽¹⁾	Includes Ps. 382,649, Ps. 568,315 and Ps. 712,528 of accrued interest corresponding to leasing liabilities, for the years ended December 31, 2022, 2021 and 2020.

l)	Other operating results

	2022			2021			2020
Net increase in provisions ⁽¹⁾		(356,890	)		(612,036	)		(453,946	)
Recovery of insurance		29,000			730,846			696,771
Recovery action of VAT and income tax (Note 20.c)		-			144,912			-
Others		251,392			(12,797	)		50,697
Total		(76,498	)		250,925			293,522

⁽¹⁾	Including legal expenses

m)	Financial assets measured at amortized cost

	2022				2021
	Current		Non Current		Current		Non Current
Fixed term deposits in foreign currency		-		39,290,345		-		43,718,093
VRD bonds		1,438		-		3,721		2,306
Private debt bonds		-		871,938		-		-
Total		1,438		40,162,283		3,721		43,720,399

n)	Financial assets at fair value through profit or loss

	2022				2021
	Current		Non Current		Current		Non Current
Mutual funds in local market		-		-		152,868		-
Public debt bonds		7,162,504		-		6,432,817		-
Private debt bonds with related parties		2,570,796		-		1,388,558		-
Private debt bonds		25,808,410		-		17,870,749		-
Equity instruments		3,747,920		-		-		-
Total		39,289,630		-		25,844,992		-

o)	Payroll and social security taxes payable

	2022				2021
	Current		Non Current		Current		Non Current
Vacation benefit payable		1,296,356		-		1,186,142		-
Annual bonus payable		857,151		-		896,347		-
Social security taxes payable		471,945		-		685,123		-
UT		4,377		-		6,957		-
Total		2,629,829		-		2,774,569		-