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RELATED PARTIES´ TRANSACTIONS (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
Schedule of 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
Schedule of 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.

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