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FINANCIAL RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2023
FINANCIAL RISK MANAGEMENT |
Schedule of financial assets and liabilities denominated in foreign currencies | ​
​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022
​ | ​ | In equivalent millions of Argentine pesos
Assets |  | 178,980 |  | 145,963
Liabilities |  | (2,252,239) |  | (1,379,844)
Liabilities Net |  | (2,073,259) |  | (1,233,881)
Schedule of theoretical exposure to credit risk | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Cash and cash | ​ | ​ | ​ | Trade | ​ | Other | ​ | ​
Date due |  | equivalents |  | Investments |  | receivables, net |  | receivables, net |  | Total
Total due |  | — |  | — |  | 80,966 |  | 1,517 |  | 82,483
Total not due |  | 159,774 |  | 123,969 |  | 52,154 |  | 22,094 |  | 357,991
Total as of December 31, 2023 |  | 159,774 |  | 123,969 |  | 133,120 |  | 23,611 |  | 440,474
​
Schedule of breakdown of financial liabilities into relevant maturity groups | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Trade | ​ | ​ | ​ | Leases | ​ | Other | ​ | ​
Maturity Date |  | payables |  | Borrowings |  | liabilities |  | liabilities |  | Total
Due |  | 119,408 |  | — |  | — |  | — |  | 119,408
January 2024 thru December 2024 |  | 237,456 |  | 586,240 |  | 31,536 |  | 10,778 |  | 866,010
January 2025 thru December 2025 |  | 487 |  | 710,559 |  | 24,958 |  | 2,501 |  | 738,505
January 2026 thru December 2026 |  | 147 |  | 655,964 |  | 13,083 |  | 2,318 |  | 671,512
January 2027 and thereafter |  | 280 |  | 389,000 |  | 28,565 |  | 342 |  | 418,187
​ |  | 357,778 |  | 2,341,763 |  | 98,142 |  | 15,939 |  | 2,813,622
Schedule of working capital breakdown and its main variations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | Variation
Trade receivables | ​ | 132,868 | ​ | 117,139 | ​ | 15,729
Other receivables | ​ | 42,712 | ​ | 52,956 | ​ | (10,244)
Inventories | ​ | 31,529 | ​ | 20,079 | ​ | 11,450
Current liabilities (not considering borrowings) | ​ | (543,240) | ​ | (479,411) | ​ | (63,829)
Negative operative working capital | ​ | (336,131) | ​ | (289,237) | ​ | (46,894)
Over revenues | ​ | 16.3 | % | 12.7 | % | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Cash and cash equivalents | ​ | 159,774 | ​ | 124,725 | ​ | 35,049
Other receivables | ​ | 1,549 | ​ | 7,885 | ​ | (6,336)
Investments | ​ | 123,969 | ​ | 26,074 | ​ | 97,895
Current borrowings | ​ | (563,478) | ​ | (418,411) | ​ | (145,067)
Net Current financial (liability) asset | ​ | (278,186) | ​ | (259,727) | ​ | (18,459)
​ | ​ | ​ | ​ | ​ | ​ | ​
Assets classified as held for sale | ​ | — | ​ | 2,971 | ​ | (2,971)
​ | ​ | ​ | ​ | ​ | ​ | ​
Negative working capital (current assets – current liabilities) | ​ | (614,317) | ​ | (545,993) | ​ | (68,324)
Liquidity rate | ​ | 0.44 | ​ | 0.39 | ​ | 0.05

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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 2023-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35M&doctype=Standard -URIDate 2023-03-23 + Details
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