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LOANS (Tables) | 12 Months Ended
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Dec. 31, 2024
LOANS [Abstract] |
Short-term and Long-term Loans | Short-term and long-term loans as of December 31, 2024 and 2023 comprise the following:
|  | 2024 |  |  | 2023 |
Current Loans |  |  |  |  |  |
2031 Notes Interest |  |  | 18,625,880 |  |  |  | - |
2018 Notes Interest |  |  | - |  |  |  | 9,315,114 |
Bank loans |  |  | 51,962,324 |  |  |  | 108,870,337 |
Leases liabilities |  |  | 7,808,178 |  |  |  | 13,707,861 |
Total Current Loans |  |  | 78,396,382 |  |  |  | 131,893,312 |
Non Current Loans |  |  |  |  |  |  |  |
2018 Notes(1) |  |  | - |  |  |  | 827,993,739 |
2031 Notes |  |  | 495,544,257 |  |  |  | - |
Leases liabilities |  |  | 6,168,992 |  |  |  | 23,782,860 |
Bank loans |  |  | - |  |  |  | 43,408,897 |
Total Non Current Loans |  |  | 501,713,249 |  |  |  | 895,185,496 |
Total Loans (2) |  |  | 580,109,631 |  |  |  | 1,027,078,808 |
(1) | As of December 31, 2023, it is net of Notes repurchase of Ps 52,244,896.
(2) | Net of issuance expenses and issue price of Ps. 10,135,743 and Ps. 114,727 as of December 31, 2024 and 2023, respectively.
Activity of Loans | The activity of the loans as of December 31, 2024, 2023, and 2022 is the following:
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | Leases liabilities |  |  | Other payables |  |  | Leases liabilities |  |  | Other payables |  |  | Leases liabilities |  |  | Other payables |
Beginning balance |  |  | 37,490,721 |  |  |  | 989,588,087 |  |  |  | 28,903,470 |  |  |  | 612,705,331 |  |  |  | 39,926,066 |  |  |  | 654,624,186 |
Inflation adjustment restatement |  |  | (21,235,264 | ) |  |  | (560,996,531 | ) |  |  | (38,288,281 | ) |  |  | (577,984,887 | ) |  |  | (32,346,531 | ) |  |  | (397,692,741 | )
Accrued interest |  |  | 1,409,124 |  |  |  | 47,625,530 |  |  |  | 1,998,012 |  |  |  | 15,064,696 |  |  |  | 2,594,867 |  |  |  | 39,845,742 |
Effect of foreign exchange difference |  |  | 6,047,022 |  |  |  | 152,533,619 |  |  |  | 48,973,768 |  |  |  | 920,060,701 |  |  |  | 27,164,425 |  |  |  | 323,176,146 |
VAT unpaid installments |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 157,206 |  |  |  | - |
Proceeds from loans |  |  | - |  |  |  | 585,355,570 |  |  |  | 3,918,826 |  |  |  | 77,837,122 |  |  |  | - |  |  |  | 41,805,876 |
Acquisition of notes result |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6,985,912 |
Payment of loans(1) |  |  | (8,253,527 | ) |  |  | (615,942,992 | ) |  |  | (6,280,876 | ) |  |  | (23,716,258 | ) |  |  | (6,113,542 | ) |  |  | (584,462 | )
Acquisition of notes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (16,631,309 | )
Interest paid(2) |  |  | (1,480,906 | ) |  |  | (32,030,822 | ) |  |  | (1,734,198 | ) |  |  | (34,378,618 | ) |  |  | (2,479,021 | ) |  |  | (38,824,019 | )
Ending balance |  |  | 13,977,170 |  |  |  | 566,132,461 |  |  |  | 37,490,721 |  |  |  | 989,588,087 |  |  |  | 28,903,470 |  |  |  | 612,705,331 |
(1) | For the years ended December 31, 2024, 2023 and 2022, Ps. 7,492,491, Ps. 5,844,723 and Ps. 6,113,542 respectively, were cancelled through the offsetting debit balances maintained with the creditor (Pampa Energía).
(2) | For the years ended December 31, 2024, 2023 and 2022, Ps. 1,449,607 , Ps. 1,734,198 and Ps. 2,479,021 respectively, were cancelled through the offsetting debit balances maintained with the creditor (Pampa Energía).
Maturities of Current and Non-Current Loans | The maturities of current and non-current financial debt, net of issuance expenses, as of December 31, 2024 are as follows:
|  |  |  |  | To due |  |  |  |
|  | Due |  |  | As of 12/31/2025 |  |  | From 1/01/2026 to 12/31/2026 |  |  | From 01/01/2027 to 12/31/2027 |  |  | From 1/01/2028 to 12/31/2028 |  |  | From 01/01/2029 onwards |  |  | Total |
2031 Notes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 495,544,257 |  |  |  | 495,544,257 |
2031 Notes interests |  |  | - |  |  |  | 18,625,880 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 18,625,880 |
Lease liabilities |  |  | - |  |  |  | 7,808,178 |  |  |  | 5,295,024 |  |  |  | 873,968 |  |  |  | - |  |  |  | - |  |  |  | 13,977,170 |
Bank loans |  |  | - |  |  |  | 51,962,324 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 51,962,324 |
Total |  |  | - |  |  |  | 78,396,382 |  |  |  | 5,295,024 |  |  |  | 873,968 |  |  |  | - |  |  |  | 495,544,257 |  |  |  | 580,109,631 |
Future Minimum Lease Payments and Present Book Value | The following table sets reconciliation between the total of future minimum lease payments as of December 31, 2024, and their present book value:
|  | 12/31/2024 |
As of 12/31/2025 |  |  | 8,496,476 |
From 1/01/2026 to 12/31/2026 |  |  | 5,432,723 |
From 1/01/2027 to 12/31/2027 |  |  | 866,831 |
From 1/01/2028 to 12/31/2028 |  |  | - |
From 1/01/2029 onwards |  |  | - |
Total minimum future payments |  |  | 14,796,030 |
Future financial charges on financial leases |  |  | (818,860 | )
Book Value financial leases |  |  | 13,977,170 |
Conditions of 2018 Notes | On July 24, 2024, within the framework of the 2024 Program, the Company issued the 2031 Notes in accordance with the following characteristics:
| 2031 Notes
Amount in US$ | 490,000,000
Interest rate | 8.50%
Issuance price | 98.712%
| Scheduled Repayment Date | Percentage of Original Principal Amount Payable
Amortization | July 24, 2031 | 100%
Interest payment frequency | Semiannual, payable on January 24 and July 24 of each year.
Guarantor | -
Detailed of Other Financial Indebtedness | Bank loans The following table shows the details of other financial indebtedness as of December 31, 2024:
Currency |  | Amount |  |  | Interest rate |  | Expiration date
USD |  |  | 25,422,559 |  |  |  | 5.97 | % | Between January and May 2025
All of these loans are guaranteed by time deposits included as “Financial Assets at Current and Non-Current Amortized Cost.”
Disclosure of Bank Loans | In March 2022, the subsidiary Telcosur received a loan of US$ 24 million. During the first quarter of 2023, Telcosur managed the extension of the loan’s maturity date. As of December 31, 2024, the main terms of this loan were:
Amount in US$ |  | 24,000,000 |
Interest rate |  | 1.5% annual |
Amortization date |  | January 27, 2025 |
Interest payment frequency |  | To the expiration |
Guarantee |  | Fixed term in foreign currency(1) |
(1) | Included as “Non-current financial assets measured at amortized cost”.

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