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STATEMENT OF CASH FLOWS’ COMPLEMENTARY INFORMATION | 12 Months Ended
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Dec. 31, 2023
Statement Of Cash Flows Complementary Information |
STATEMENT OF CASH FLOWS’ COMPLEMENTARY INFORMATION | NOTE 14: STATEMENT OF CASH FLOWS’ COMPLEMENTARY INFORMATION 14.1 Adjustments to reconcile net profit to cash flows generated by operating activities
Schedule of adjustments to reconcile net profit to cash flows generated by operating activities |  |  |  |  |  |  |
| Note |  | 12.31.2023 |  | 12.31.2022 |  | 12.31.2021
Income tax | 10.6 |  | 318 |  | 124 |  | 77
Accrued interest |  |  | 283 |  | 185 |  | 141
Depreciations and amortizations | 9 and 10.2 |  | 267 |  | 212 |  | 205
Share of profit of joint ventures and associates | 5.3.2 |  | 2 |  | (105) |  | (100)
Profit from sale/acquisition of companies´ interest |  |  | (9) |  | - |  | (17)
Results for property, plant and equipment sale and derecognition | 10.4 |  | 1 |  | (2) |  | (1)
Result for intangible assets sale | 10.4 |  | - |  | (2) |  | (2)
Impairment of property, plant and equipment, intangible assets and inventories | 11.1, 11.2 and 11.4 |  | 39 |  | 38 |  | 4
(Impairment) Recovery of impairment of financial assets |  |  | - |  | 4 |  | (1)
Result from present value measurement | 10.5 |  | 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 | 10.5 |  | - |  | 14 |  | -
Result from repurchase of CB | 10.5 |  | (1) |  | (6) |  | -
Readjustment of investment plan | 10.4 |  | - |  | 9 |  | -
Costs of concessions agreements completion | 10.4 |  | 5 |  | - |  | -
Contractual indemnity | 10.4 |  | (7) |  | - |  | -
Contractual penalty | 10.4 |  | 7 |  | - |  | -
Compensation for arbitration award | 10.4 |  | - |  | (37) |  | -
Provision for contingecies, net | 10.4 |  | 8 |  | 4 |  | 3
Provision for environmental remediation | 10.4 |  | 4 |  | - |  | 15
Fair value of consortiums' previous interest | 10.4 |  | (7) |  | - |  | -
Impairment of other receivables | 10.4 |  | 5 |  | - |  | -
Ecuador's transactional agreement | 10.4 |  | 5 |  | - |  | -
Expenses recovery | 10.4 |  | (8) |  | - |  | -
Accrual of defined benefit plans | 9 and 10.2 |  | 26 |  | 14 |  | 11
Compensation agreements | 10.2 |  | 37 |  | 19 |  | 2
Derecognition of unproductive wells | 10.3 |  | 7 |  | - |  | -
Other |  |  | (4) |  | (4) |  | 3
Adjustments to reconcile net profit to cash flows from operating activities |  |  | 406 |  | 302 |  | 362
14.2 Changes in operating assets and liabilities
Schedule of changes in operating assets and liabilities |  |  |  |  |  |  |
|  |  | 12.31.2023 |  | 12.31.2022 |  | 12.31.2021
Increase in trade receivables and other receivables |  |  | (151) |  | (233) |  | (41)
Increase in inventories |  |  | (35) |  | (21) |  | (40)
Increase in trade payables and other payables |  |  | 17 |  | 70 |  | 43
Increase in salaries and social security payables |  |  | 20 |  | 15 |  | 8
Defined benefit plans payments |  |  | (3) |  | (3) |  | (2)
Increase (Decrease) in tax liabilities |  |  | 27 |  | 41 |  | (2)
Decrease in provisions |  |  | (7) |  | (1) |  | (3)
Income tax payment |  |  | - |  | (2) |  | (13)
Payments for derivative financial instruments, net |  |  | (4) |  | (6) |  | (12)
Changes in operating assets and liabilities |  |  | (136) |  | (140) |  | (62)
14.3 Significant non-cash transactions
Schedule of significant non-cash transactions |  |  |  |  |  |
|  | 12.31.2023 |  | 12.31.2022 |  | 12.31.2021
Acquisition of property, plant and equipment through an increase in trade payables |  | (82) |  | (75) |  | (51)
Borrowing costs capitalized in property, plant and equipment |  | (21) |  | (11) |  | -
Increase of property, plant and equipment through exchange of assets |  | (25) |  | - |  | -
Acquisition of subsidiary by delivering financial assets at fair value through profit and loss |  | - |  | (35) |  | -
Receivables from sales of companies pending collection |  | - |  | - |  | 40
Receivables for acquisition of subsidiary |  | - |  | 7 |  | -
Increase in investments in associates through a decrease in other receivables |  | - |  | - |  | (20)
Increase in right-of-use assets through an increase in other liabilities |  | (13) |  | (1) |  | (7)
Dividends pending collection |  | - |  | - |  | 2
Decrease in asset retirement obligation and wind turbines decommision through property, plant and equipment |  | (5) |  | (1) |  | (1)
Decrease in associate's equity interest through increase in other receivables |  | - |  | 6 |  | -

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