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RELATED PARTIES´ TRANSACTIONS | 12 Months Ended
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Dec. 31, 2024
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, 2024 |  | Trade receivables |  | Other receivables |  | Trade payables
| Current |  | Non-current |  | Current |  | Current
Associates and joint ventures |  |  |  |  |  |  |  |
TGS |  | 10 |  | 4 |  | 8 |  | 11
Other related parties |  |  |  |  |  |  |  |
SACDE |  | - |  | - |  | 3 |  | 2
|  | 10 |  | 4 |  | 11 |  | 13
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
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 and compensation for services (3) |  | Other operating expenses and income (4)
| 2024 |  | 2023 |  | 2022 |  | 2024 |  | 2023 |  | 2022 |  | 2024 |  | 2023 |  | 2022 |  | 2024 |  | 2023 |  | 2022
Associates and joint ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CTB |  | 2 |  | 2 |  | 2 |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Refinor |  | - |  | - |  | 11 |  | - |  | - |  | (11) |  | - |  | - |  | - |  | - |  | - |  | -
TGS |  | 51 |  | 42 |  | 51 |  | (76) |  | (53) |  | (53) |  | - |  | - |  | - |  | - |  | - |  | -
Other related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fundación |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | (2) |  | (2) |  | (2)
SACDE |  | - |  | - |  | - |  | (103) |  | (65) |  | (203) |  | - |  | - |  | - |  | - |  | - |  | -
Salaverri, Dellatorre, Burgio & Wetzler |  | - |  | - |  | - |  | - |  | - |  | - |  | (1) |  | (1) |  | (1) |  | - |  | - |  | -
|  | 53 |  | 44 |  | 64 |  | (179) |  | (118) |  | (267) |  | (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$ 76 million, US$ 53 million and US$ 191 million and infrastructure works contracted to SACDE imputed in property, plant and equipment for US$ 103 million, US$ 65 million and US$ 76 million, of which US$ 21 million, US$ 15 million and US$ 16 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, 2024, 2023 and 2022, respectively.
(3) |  | Disclosed within administrative expenses.
(4) |  | Corresponds mainly to donations and income from operating leases.
Operations for the year |  | Finance income (1) |  | Dividends received |  | Dividends distribution
| 2024 |  | 2023 |  | 2022 |  | 2024 |  | 2023 |  | 2022 |  | 2024 |  | 2023 |  | 2022
Associates and joint ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
OCP |  | - |  | - |  | - |  | 9 |  | - |  | 10 |  | - |  | - |  | -
TGS |  | 1 |  | 2 |  | 2 |  | - |  | - |  | - |  | - |  | - |  | -
Other related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
EMESA |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | (1) |  | -
|  | 1 |  | 2 |  | 2 |  | 9 |  | - |  | 10 |  | - |  | (1) |  | -
(1) |  | Corresponds mainly to financial leases and accrued interest on borrowings granted.
16.3 Key management personnel remuneration The total remuneration accrued in favor of Directors and Executive Officers during the fiscal years ended December 31, 2024, 2023 and 2022 amounts to US$ 67 million (US$ 6 million for directors’ and syndics’ fees and US$ 61 million for Stock Compensation Plans and Compensation Agreements), US$ 44 million (US$ 7 million for directors’ and syndics’ fees and US$ 37 million for Stock Compensation Plans and Compensation Agreements), and US$ 26 million (US$ 7 million for directors’ and syndics’ fees and US$ 19 million for Stock Compensation Plans and Compensation Agreements), respectively.

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