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RELATED PARTIES´ TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of balances with related parties


As of December 31, 2022	Trade receivables	Other receivables		Trade payables
As of December 31, 2022	Current	Non-current	Current	Current
Associates and joint ventures
TGS	5	17	6	7

Other related parties
SACDE	-	-	-	7
Other	-	-	1	-
	5	17	7	14



As of December 31, 2021	Trade receivables	Other receivables		Trade payables
As of December 31, 2021	Current	Non-current	Current	Current
Associates and joint ventures
OCP	-	-	2	-
Refinor	1	-	-	2
TGS	6	23	5	3
Other related parties
SACDE	-	-	-	10
Other	-	-	1	-
	7	23	8	15

Schedule of operations related parties


Operations for the year	Sales of goods and services ⁽¹⁾			Purchases of goods and services ⁽²⁾			Fees for services ⁽³⁾			Other operating expenses and income ⁽⁴⁾
	2022	2021	2020	2022	2021	2020	2022	2021	2020	2022	2021	2020
Associates and joint ventures
CTB	2	2	2	-	-	-	-	-	-	-	-	-
Greenwind	-	1	1	-	-	-	-	-	-	-	-	-
Refinor	11	9	10	(11)	(6)	(5)	-	-	-	-	-	-
TGS	51	45	20	(53)	(43)	(24)	-	-	-	-	-	-

Other related parties
Fundación	-	-	-	-	-	-	-	-	-	(2)	(2)	(2)
SACDE	-	-	-	(203)	(48)	(6)	-	-	-	-	-	-
Salaverri, Dellatorre, Burgio & Wetzler	-	-	-	-	-	-	(1)	(1)	(1)	-	-	-
	64	57	33	(267)	(97)	(35)	(1)	(1)	(1)	(2)	(2)	(2)

⁽¹⁾ Corresponds mainly to advisory services provided in the field of technical assistance and sales of gas and refined products.

⁽²⁾ Correspond to natural gas transportation services, purchases of refined products and other services imputed to cost of sales for US$ 191 million, US$ 50 million and US$ 29 million and infrastructure works contracted to SACDE imputed in property, plant and equipment for US$ 76 million, US$ 47 million and US$ 6 million, of which US$ 38 million, US$ 17 million and US$ 2 million correspond to fees and general expenses calculated on the costs incurred by SACDE and/or Pampa to carry out these for the years ended December 31, 2022, 2021 and 2020, respectively.

⁽³⁾ Disclosed within administrative expenses.

⁽⁴⁾ Corresponds mainly to donations.

Operations for the year Finance income ⁽¹⁾ Dividends received Payment of dividends

2022 2021 2020 2022 2021 2020 2022 2021 2020

Associates and joint ventures

Citelec - - - - - 13 - - -

OCP - 1 1 10 20 21 - - -

TGS 2 3 3 - - - - - -

Other related parties

EMESA - - - - - - - - (9)

Other - - - - - 1 - - -

2 4 4 10 20 35 - - (9)

⁽¹⁾ Corresponds mainly to financial leases and accrued interest on loans granted.