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FINANCIAL RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2022
FINANCIAL RISK MANAGEMENT |
Schedule of financial assets and liabilities denominated in foreign currencies | ​
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021
​ | ​ | In equivalent millions of Argentine pesos
Assets |  | 46,872 |  | 38,898
Liabilities |  | (443,099) |  | (455,787)
Liabilities Net |  | (396,227) |  | (416,889)
​
Schedule of theoretical exposure to credit risk | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Cash and cash | ​ | ​ | ​ | Trade | ​ | Other | ​ | ​
Date due |  | equivalents |  | Investments |  | receivables, net |  | receivables, net |  | Total
Total due |  | — |  | — |  | 23,546 |  | 52 |  | 23,598
Total not due |  | 40,052 |  | 8,373 |  | 14,188 |  | 4,510 |  | 67,123
Total as of December 31, 2022 |  | 40,052 |  | 8,373 |  | 37,734 |  | 4,562 |  | 90,721
​
Schedule of breakdown of financial liabilities into relevant maturity groups | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Trade | ​ | Financial | ​ | Leases | ​ | Other | ​ | ​
Maturity Date |  | payables |  | Debt |  | liabilities |  | Liabilities |  | Total
Due |  | 5,412 |  | — |  | — |  | — |  | 5,412
January 2023 thru December 2023 |  | 83,852 |  | 143,026 |  | 9,975 |  | 984 |  | 237,837
January 2024 thru December 2024 |  | 240 |  | 115,436 |  | 6,341 |  | 173 |  | 122,190
January 2025 thru December 2025 |  | 66 |  | 130,074 |  | 5,897 |  | 173 |  | 136,210
January 2026 and thereafter |  | 14 |  | 164,477 |  | 9,523 |  | 173 |  | 174,187
​ |  | 89,584 |  | 553,013 |  | 31,736 |  | 1,503 |  | 675,836
​
Schedule of working capital breakdown and its main variations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | Variation
Trade receivables | ​ | 37,616 | ​ | 43,934 | ​ | (6,318)
Other receivables | ​ | 17,005 | ​ | 13,501 | ​ | 3,504
Inventories | ​ | 6,448 | ​ | 6,068 | ​ | 380
Current liabilities (not considering financial debt) | ​ | (153,950) | ​ | (196,184) | ​ | 42,234
Operative working capital | ​ | (92,881) | ​ | (132,681) | ​ | 39,800
Over revenues | ​ | 12.7 | % | 16 | % | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Cash and cash equivalents | ​ | 40,052 | ​ | 38,665 | ​ | 1,387
Other receivables | ​ | 2,532 | ​ | 3,730 | ​ | (1,198)
Investments | ​ | 8,373 | ​ | 21,010 | ​ | (12,637)
Current financial debt | ​ | (134,361) | ​ | (126,360) | ​ | (8,001)
Net Current financial (liability) asset | ​ | (83,404) | ​ | (62,955) | ​ | (20,449)
​ | ​ | ​ | ​ | ​ | ​ | ​
Assets classified as held for sale | ​ | 954 | ​ | — | ​ | 954
​ | ​ | ​ | ​ | ​ | ​ | ​
Negative operating working capital (current assets - current liabilities) | ​ | (175,331) | ​ | (195,636) | ​ | 20,305
Liquidity rate | ​ | 0.39 | ​ | 0.39 | ​ | —
​

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- Definition The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35M&doctype=Standard -URIDate 2022-03-24 + Details
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