Non-financial Assets And Liabilities

Schedule of changes in intangible assets


	Original values
Type of good	At the beginning	Increases	Increases for incorporation ⁽¹⁾	Decreases	Impairment ⁽²⁾	At the end


Concession agreements	2	-	-	-	-	2
Goodwill	35	-	-	-	-	35
Intangible identified in acquisitions of companies	7	-	94	-	-	101
Digital assets	-	31	-	(18)	(6)	7
Total at 12.31.2022	44	31	94	(18)	(6)	145
Total at 12.31.2021	62	4		(4)	(18)	44


	Amortization
Type of good	At the beginning	For the year	Impairment ⁽²⁾	At the end


Concession agreements	(2)	-	-	(2)
Intangible identified in acquisitions of companies	(4)	(1)	-	(5)
Total at 12.31.2022	(6)	(1)	-	(7)
Total at 12.31.2021	(21)	(1)	16	(6)


	Net book values
Type of good	At 12.31.2022	At 12.31.2021
	At 12.31.2022	At 12.31.2021
Goodwill	35	35
Intangible identified in acquisitions of companies	96	3
Digital assets	7
Total at 12.31.2022	138
Total at 12.31.2021		38

⁽¹⁾ See Notes 5.1.3 and 5.1.5.

⁽²⁾ As of December 31, 2022, digital assets recoverability was affected by their closing market value, resulted in the recognition of impairment losses for US$ 6 million. Considering the assumptions detailed in Note 11.1, the assessment of recoverability for the Power Generation segment, resulted in the recognition of impairment losses for the Diamante hydroelectric power plant in an amount of US$ 2 million in 2021.

Schedule of inventories

Schedule of inventories
	12.31.2022	12.31.2021
Current
Materials and spare parts	104	87
Advances to suppliers	8	8
In process and finished products	61	60
Total ⁽¹⁾	173	155

⁽¹⁾

It includes impairment loss as a result of the performed recoverability assessment for US$ 2 million as of December 31, 2022 and 2021, acoording with the policy described in Note 4.13.

Schedule of changes in provisions

Schedule of changes in provisions
	12.31.2022
	Contingencies	Asset retirement obligation and decommisioning of wind turbines	Environmental remediation

At the beginning of the year	106	21	18
Increases	5	6	-
Increases for incorporation ⁽¹⁾	-	1	-
Decreases	(1)	-	(1)
Gain on monetary position, net	(2)	-	-
Reversal of unused amounts	(1)	(1)	-
At the end of the year	107	27	17

⁽¹⁾	See Note 5.1.3.

	12.31.2021
	Contingencies	Asset retirement obligation and decommisioning of wind turbines	Environmental remediation

At the beginning of the year	103	21	3
Increases	16	3	15
Decreases	-	(1)	-
Reversal of unused amounts ⁽¹⁾	(13)	(2)	-
At the end of the year	106	21	18

⁽¹⁾	Includes recovery of US$ 12.5 million related to waive the timely granted dispatch of Las Armas Wind Farm (see Note 2.1.2.3).

12.31.2020

Contingencies Asset retirement obligation and decommisioning of wind turbines Environmental remediation

At the beginning of the year 139 22 3

Increases 21 2 -

Decreases (1) - -

Gain on monetary position, net (15) - -

Reversal of unused amounts (8) (3) -

Reclassified to liabilities associated to assets classified as held for sale (33) - -

At the end of the year 103 21 3

Schedule of tax liabilities

Schedule of tax liabilities
	12.31.2022	12.31.2021
Current
Value added tax	5	4
Personal assets tax provision	4	2
Tax withholdings to be deposited	5	6
Royalties	12	9
Other	2	2
Total current	28	23

Schedule of estimated expected benefits payments


	12.31.2022
Less than one year	6
One to two years	3
Two to three years	4
Three to four years	4
Four to five years	3
Six to ten years	14

Schedule of sensitivity analyses on actuarial assumptions variations


	12.31.2022
Discount rate: 4%
Obligation	41
Variation	3
	9%

Discount rate: 6%
Obligation	35
Variation	(3)
	(8%)

Real wage increase rate: 0%
Obligation	37
Variation	(1)
	(4%)

Real wage increase rate: 2%
Obligation	39
Variation	1
	4%