XML 87 R37.htm IDEA: XBRL DOCUMENT
v3.23.1

OTHER ITEMS OF THE STATEMENT OF COMPREHENSIVE INCOME (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Other Items Of Statement Of Comprehensive Income |
Selling expenses |
Selling expenses |  |  |  |  |  |  |
|  |  | 12.31.2022 |  | 12.31.2021 |  | 12.31.2020
Salaries and social security charges |  |  | 5 |  | 3 |  | 3
Employees benefits |  |  | 1 |  | - |  | -
Compensation agreements |  |  | - |  | - |  | 1
Fees and compensation for services |  |  | 4 |  | 3 |  | 3
Taxes, rates and contributions |  |  | 14 |  | 11 |  | 8
Transportation and freights |  |  | 31 |  | 14 |  | 9
Other |  |  | 1 |  | 2 |  | 2
Total selling expenses |  |  | 56 |  | 33 |  | 26
Administrative expenses |
Administrative expenses |  |  |  |  |  |  |
|  |  | 12.31.2022 |  | 12.31.2021 |  | 12.31.2020
Salaries and social security charges |  |  | 50 |  | 34 |  | 34
Employees benefits |  |  | 8 |  | 5 |  | 4
Accrual of defined benefit plans |  |  | 9 |  | 7 |  | 7
Fees and compensation for services |  |  | 30 |  | 32 |  | 26
Compensation agreements |  |  | 19 |  | 2 |  | -
Directors' and Sindycs' fees |  |  | 7 |  | 6 |  | 7
Property, plant and equipment depreciation |  |  | 6 |  | 5 |  | 5
Maintenance |  |  | 2 |  | 2 |  | 1
Transport and per diem |  |  | 2 |  | 1 |  | 1
Rental and insurance |  |  | 1 |  | 1 |  | 1
Surveillance and security |  |  | 1 |  | - |  | 1
Taxes, rates and contributions |  |  | 2 |  | 2 |  | 2
Communications |  |  | 1 |  | 1 |  | 1
Other |  |  | - |  | 1 |  | 3
Total administrative expenses |  |  | 138 |  | 99 |  | 93
Other operating income and expenses |
Other operating income and expenses |  |  |  |  |  |  |
| Note |  | 12.31.2022 |  | 12.31.2021 |  | 12.31.2020
Other operating income |  |  |  |  |  |  |
Insurance recovery |  |  | - |  | 3 |  | 3
Services provided to third parties |  |  | 1 |  | 2 |  | 4
Result from property, plant and equipment sale |  |  | 2 |  | 1 |  | 1
Result from intangible assets sale |  |  | 2 |  | 2 |  | -
Dividends received |  |  | - |  | - |  | 1
Contingencies recovery |  |  | - |  | 13 |  | 2
Tax charges recovery |  |  | - |  | 2 |  | -
Contractual penalty |  |  | - |  | - |  | 7
Commercial interests |  |  | 27 |  | 27 |  | 30
Argentine Natural Gas Production Promotion Plan |  |  | 56 |  | 51 |  | -
Compensation for arbitration award | 15.6 |  | 37 |  | - |  | -
Other |  |  | 6 |  | 4 |  | 3
Total other operating income |  |  | 131 |  | 105 |  | 51
Other operating expenses |  |  |  |  |  |  |
Provision for contingencies |  |  | (4) |  | (16) |  | (7)
Provision for environmental remediation |  |  | - |  | (15) |  | -
Derecognition of property, plant and equipment |  |  | - |  | - |  | (1)
Tax on bank transactions |  |  | (14) |  | (13) |  | (11)
Donations and contributions |  |  | (2) |  | (2) |  | (3)
Institutional promotion |  |  | (3) |  | (3) |  | (2)
Readjustment of investment plan (1) |  |  | (9) |  | - |  | -
Royalties of Argentine Natural Gas Production Promotion Plan |  |  | (8) |  | (5) |  | -
Other |  |  | (6) |  | (4) |  | (12)
Total other operating expenses |  |  | (46) |  | (58) |  | (36)
(1) | Corresponding to the investment plan’s readjustment bond at the Sierra Chata block (see Note 17.2).
Financial results |
Financial results |  |  |  |  |  |
|  |  | 12.31.2022 |  | 12.31.2021 |  | 12.31.2020
Financial income |  |  |  |  |  |
Financial interest |  | 1 |  | - |  | 1
Other interest |  |  | 4 |  | 10 |  | 8
Total financial income |  | 5 |  | 10 |  | 9
Financial costs |  |  |  |  |  |
Financial interests (1) |  | (172) |  | (137) |  | (164)
Commercial interests |  | (1) |  | - |  | -
Fiscal interests |  | (38) |  | (38) |  | (3)
Other interests |  | (5) |  | (3) |  | (3)
Bank and other financial expenses | (5) |  | (7) |  | (7)
Total financial costs |  | (221) |  | (185) |  | (177)
Other financial results |  |  |  |  |  |
Foreign currency exchange difference, net | 80 |  | 3 |  | 14
Changes in the fair value of financial instruments | 110 |  | (15) |  | 30
Result from present value measurement | (14) |  | (1) |  | 2
Result from exchange of corporate bonds | (14) |  | - |  | -
Result from repurchase of corporate bonds | 6 |  | - |  | 38
Other financial results |  | (2) |  | (1) |  | -
Total other financial results | 166 |  | (14) |  | 84
Total financial results, net |  | (50) |  | (189) |  | (84)
| (1) | Net of US$ 11 million and US$ 10 million capitalized in property, plant and equipment for the years ended December 31, 2022 and 2020, respectively. There are no capitalized financial costs in the fiscal year ended December 31, 2021.
Income tax benefit expense |
Income tax benefit expense |  |  |  |  |  |  |
|  |  | 12.31.2022 |  | 12.31.2021 |  | 12.31.2020
Current tax |  |  | 99 |  | 67 |  | 13
Deferred tax |  |  | 46 |  | 10 |  | 22
Difference between previous fiscal year income tax provision and the income tax statement |  |  | (21) |  | - |  | -
Total income tax - Loss |  |  | 124 |  | 77 |  | 35
Below is a reconciliation between income tax expense and the amount resulting from application of the tax rate on the income before taxes:
|  |  | 12.31.2022 |  | 12.31.2021 |  | 12.31.2020
Profit before income tax |  |  | 581 |  | 390 |  | 159
Current income tax rate |  |  | 35% |  | 35% |  | 30%
Income tax at the statutary tax rate |  |  | 203 |  | 138 |  | 48
Share of profit from companies |  |  | (37) |  | (40) |  | (26)
Non-taxable results |  |  | (3) |  | (1) |  | (5)
Effects of exchange differences and other results associated with the valuation of the currency, net |  |  | 275 |  | 79 |  | 88
Effects of valuation of property, plant and equipment, intangible assets and financial assets |  |  | (575) |  | (269) |  | (156)
Effect of change in tax rate |  |  | - |  | (6) |  | 19
Effect for tax inflation adjustment |  |  | 253 |  | 169 |  | 74
Unrecognized deferred assets |  |  | - |  | 4 |  | -
Difference between previous fiscal year income tax provision and the income tax statement |  |  | 2 |  | 1 |  | (7)
Non-deductible cost |  |  | 4 |  | 3 |  | -
Impairment on deferred tax assets |  |  | 2 |  | - |  | -
Other |  |  | - |  | (1) |  | -
Total income tax - Loss |  |  | 124 |  | 77 |  | 35

X
- References No definition available. + Details
Name: | pam_DisclosureOfAdministrativeExpensesTableTextBlock
Namespace Prefix: | pam_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_DisclosureOfFinanceIncomeExpenseTableTextBlock
Namespace Prefix: | pam_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_DisclosureOfIncomeTaxBenefitExpenseTableTextBlock
Namespace Prefix: | pam_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_DisclosureOfOtherOperatingIncomeAndExpensesTableTextBlock
Namespace Prefix: | pam_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_DisclosureOfSalesAndMarketingExpensesTableTextBlock
Namespace Prefix: | pam_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_OtherItemsOfTheStatementOfComprehensiveIncomeAbstract
Namespace Prefix: | pam_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration