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FINANCIAL RISK MANAGEMENT (Tables)

12 Months Ended

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	​	—

​

X

- 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

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-Number 7
-IssueDate 2022-03-24
-Paragraph 35M
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The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities]

+ References

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-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 39
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