EX-2 2 ef20036360_2-01.htm EXHIBIT 2.01

Exhibit 2.01

Government-level disclosure
 
The table below sets forth our payments made to governments for the fiscal year ended December 31, 2023, by government and type of payment.

For the year ended December 31, 2023
(Stated in thousands of pesos)(2)(3)
Country
Payee
Department, agency,
etc. within payee that
received payments
Taxes(1)
Royalties
Fees
Production entitlements
Bonuses
Dividends
Payments for infrastructure improvements
Community
and social
responsibility
payments
Total
Argentina
National government
Administración Federal de Ingresos Públicos (“AFIP”)
18,566,379
-
-
-
-
-
-
-
18,566,379
Argentina
National government
Administración Nacional de Aduanas
6,975,542
-
-
-
-
-
-
-
6,975,542
Argentina
Province of Buenos Aires
Agencia de Recaudación de la Provincia de Buenos Aires (“ARBA”)
2,465,219
-
-
-
-
-
-
-
2,465,219
Argentina
City of Buenos Aires
Administración Gubernamental de Ingresos Públicos (“AGIP”)
503,132
-
-
-
-
-
-
-
503,132
Argentina
Province of Neuquén
Dirección Provincial de Rentas
855,501
-
-
-
-
-
-
-
855,501
Argentina
Province of Buenos Aires
Municipalidad de Bahía Blanca
1,846,115
-
-
-
-
-
-
-
1,846,115
Total
   
31,211,888
             
31,211,888
(1)
Transportadora de Gas del Sur SA (the “Company”) files a consolidated income tax return and is the entity that made the payments. The Argentine National Government levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.
(2)
Certain monetary amounts and other figures included in this report have been subject to rounding adjustments. Any discrepancies in any tables between the totals and the sums of the amounts are due to rounding.
(3)
All payments are reported in Argentine Pesos (Ps.). All figures in Ps. are stated in the measuring unit current at the end of the reporting year (December 31, 2023) in accordance with the application of the method to restate financial statements in constant currency established by the International Accounting Standard 29 (“IAS 29”), as Argentina is considered a hyperinflationary economy. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.45 per U$S 1.00.


Payment details disclosure

The table below provides the details of payments made to governments for the fiscal year ended December 31, 2023.

For the year ended December 31, 2023
(Stated in thousands of Ps.)(3)(4)
Payee
Department, agency, etc. within payee that received payments
Business
segment
Resource(2)
Taxes(1)
Royalties
Fees
Production entitlements
Bonuses
Dividends
Payments for infrastructure improvements
Community and social responsibility payments
Total
National government
AFIP
Payment not attributable to a business segment
Natural gas
18,566,379
-
-
-
-
-
-
-
18,566,379
National government
Administración Nacional de aduanas
Liquids
Natural gas
6,975,542
-
-
-
-
-
-
-
6,975,542
Province of Buenos Aires
ARBA
Liquids
Natural gas
1,414,880
-
-
-
-
-
-
-
1,414,880
Province of Buenos Aires
ARBA
Midstream
Natural gas
1,050,339
-
-
-
-
-
-
-
1,050,339
City of Buenos Aires
AGIP
Liquids
Natural gas
269,659
-
-
-
-
-
-
-
269,659
City of Buenos Aires
AGIP
Midstream
Natural gas
233,473
-
-
-
-
-
-
-
233,473
Province of Neuquén
Dirección Provincial de Rentas
Liquids
Natural gas
483,674
-
-
-
-
-
-
-
483,674
Province of Neuquén
Dirección Provincial de Rentas
Midstream
Natural gas
371,827
-
-
-
-
-
-
-
371,827
Province of Buenos Aires
Municipality of Bahia Blanca
Liquids
Natural gas
1,846,115
-
-
-
-
-
-
-
1,846,115
Total
     
31,211,888
-
-
-
-
-
-
-
31,211,888
(1)
The Company files a consolidated income tax return and is the entity that made the payments. The Argentine National Government levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.
(2)
The extraction is not carried out by the Company nor is it part of its business.
(3)
Certain monetary amounts and other figures included in this report have been subject to rounding adjustments. Any discrepancies in any tables between the totals and the sums of the amounts are due to rounding.
(4)
All payments are reported in Argentine Pesos (Ps.). All figures in Ps. are stated in the measuring unit current at the end of the reporting year (December 31, 2023) in accordance with the application of the method to restate financial statements in constant currency established by the International Accounting Standard 29 (“IAS 29”), as Argentina is considered a hyperinflationary economy. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.45 per U$S 1.00.