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RELATED PARTIES´ TRANSACTIONS | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
RELATED PARTIES´ TRANSACTIONS | NOTE 16: RELATED PARTIES´ TRANSACTIONS 16.1 Balances with related parties
Schedule of balances with related parties |  |  |  |  |  |  |  |
As of December 31, 2023 |  | Trade receivables |  | Other receivables |  | Trade payables
| Current |  | Non-current |  | Current |  | Current
Associates and joint ventures |  |  |  |  |  |  |  |
CTB |  | 1 |  | - |  | - |  | -
TGS |  | 4 |  | 11 |  | 6 |  | 7
Other related parties |  |  |  |  |  |  |  |
SACDE |  | - |  | - |  | - |  | 8
Other |  | - |  | - |  | 1 |  | -
|  | 5 |  | 11 |  | 7 |  | 15
As of December 31, 2022 |  | Trade receivables |  | Other receivables |  | Trade payables
| 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
16.2 Operations with related parties
Schedule of operations with 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)
| 2023 |  | 2022 |  | 2021 |  | 2023 |  | 2022 |  | 2021 |  | 2023 |  | 2022 |  | 2021 |  | 2023 |  | 2022 |  | 2021
Associates and joint ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CTB |  | 2 |  | 2 |  | 2 |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Greenwind |  | - |  | - |  | 1 |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Refinor |  | - |  | 11 |  | 9 |  | - |  | (11) |  | (6) |  | - |  | - |  | - |  | - |  | - |  | -
TGS |  | 42 |  | 51 |  | 45 |  | (53) |  | (53) |  | (43) |  | - |  | - |  | - |  | - |  | - |  | -
Other related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fundación |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | (2) |  | (2) |  | (2)
SACDE |  | - |  | - |  | - |  | (65) |  | (203) |  | (48) |  | - |  | - |  | - |  | - |  | - |  | -
Salaverri, Dellatorre, Burgio & Wetzler |  | - |  | - |  | - |  | - |  | - |  | - |  | (1) |  | (1) |  | (1) |  | - |  | - |  | -
|  | 44 |  | 64 |  | 57 |  | (118) |  | (267) |  | (97) |  | (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$ 53 million, US$ 191 million and US$ 50 million and infrastructure works contracted to SACDE imputed in property, plant and equipment for US$ 65 million, US$ 76 million and US$ 47 million, of which US$ 15 million, US$ 16 million and US$ 17 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, 2023, 2022 and 2021, respectively.
(3) |  | Disclosed within administrative expenses.
(4) |  | Corresponds mainly to donations.
Operations for the year |  | Finance income (1) |  | Dividends received |  | Payment of dividends
| 2023 |  | 2022 |  | 2021 |  | 2023 |  | 2022 |  | 2021 |  | 2023 |  | 2022 |  | 2021
Associates and joint ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
OCP |  | - |  | - |  | 1 |  | - |  | 10 |  | 20 |  | - |  | - |  | -
TGS |  | 2 |  | 2 |  | 3 |  | - |  | - |  | - |  | - |  | - |  | -
Other related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
EMESA |  | - |  | - |  | - |  | - |  | - |  | - |  | (1) |  | - |  | (9)
|  | 2 |  | 2 |  | 4 |  | - |  | 10 |  | 20 |  | (1) |  | - |  | (9)
(1) |  | Corresponds mainly to financial leases and accrued interest on loans granted.
16.3 Key management personnel remuneration During the years ended December 31, 2023 2022 and 2021, the total remuneration to executive directors accrued amounts to US$ 44 million (US$ 7 million for Directors' and Sindycs' fees and US$ 37 million in the accrual of Stock-based Compensation Plans and Compensation Agreements), US$ 26 million (US$ 7 million for Directors' and Sindycs' fees and US$ 19 million in the accrual of Stock-based Compensation Plans and Compensation Agreements), and US$ 7 million (US$ 6 million for Directors' and Sindycs' fees and US$ 1 million in the accrual of Stock-based Compensation Plans and Compensation Agreements), respectively.

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