XML 173 R119.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

STATEMENT OF CASH FLOWS COMPLEMENTARY INFORMATION (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Statement Of Cash Flows Complementary Information |  |  |
Income tax | $ 318 | $ 124 | $ 77
Accrued interest | 283 | 185 | 141
Depreciations and amortizations | 267 | 212 | 205
Share of profit of joint ventures and associates | 2 | (105) | (100)
Profit from sale/acquisition of companies´ interest | (9) |  | (17)
Results for property, plant and equipment sale and derecognition | 1 | (2) | (1)
Result for intangible assets sale |  | (2) | (2)
Impairment of property, plant and equipment, intangible assets and inventories | 39 | 38 | 4
(Impairment) Recovery of impairment of financial assets |  | 4 | (1)
Result from present value measurement | 10 | 14 | 1
Changes in the fair value of financial instruments | (392) | (94) | 24
Exchange differences, net | (190) | (85) | (3)
Result from exchange of CB |  | 14 |
Result from repurchase of CB | (1) | (6) |
Readjustment of investment plan |  | 9 |
Costs of concessions agreements completion | 5 |  |
Contractual indemnity | (7) |  |
Contractual penalty | 7 |  |
Compensation for arbitration award |  | (37) |
Provision for contingecies, net | 8 | 4 | 3
Provision for environmental remediation | 4 |  | 15
Fair value of consortiums' previous interest | (7) |  |
Impairment of other receivables | 5 |  |
Ecuador's transactional agreement | 5 |  |
Expenses recovery | (8) |  |
Accrual of defined benefit plans | 26 | 14 | 11
Compensation agreements | 37 | 19 | 2
Derecognition of unproductive wells | 7 |  |
Other | (4) | (4) | 3
Adjustments to reconcile net profit to cash flows from operating activities | $ 406 | $ 302 | $ 362

X
- Definition Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdjustmentsForFairValueGainsLosses
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdjustmentsForIncomeTaxExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdjustmentsForInterestExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdjustmentsForReconcileProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Section A Statement of cash flows for an entity other than a financial institution -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A_TI -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_OtherAdjustmentsToReconcileProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_AccrualOfDefinedBenefitPlans
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_AdjustmentForCompensationAgreements
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_AdjustmentsForResultFromMeasurementAtPresentValue
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_CompensationForArbitrationAward
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ContractualIndemnity
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ContractualPenalty
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_CostsOfConcessionsAgreementsCompletion
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_DerecognitionOfUnproductiveWells
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- References No definition available. + Details
Name: | pam_EcuadorsTransactionalAgreement
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ExpensesRecovery
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_FairValueOfConsortiumsPreviousInterest
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ImpairmentOfOtherReceivables
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ImpairmentRecoveryOfImpairmentOfFinancialAssets
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ProfitFromSaleacquisitionOfCompaniesInterests
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ProvisionForContingecies
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ProvisionForEnvironmentalRemediation
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ReadjustmentOfInvestmentPlan
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ResultFromExchangeOfCB
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ResultFromRepurchaseOfCB
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ResultFromSaleOfIntangibleAssets
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod1
Namespace Prefix: | pam_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration