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v3.25.1

RISKS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of exposure to the price risk |
Schedule of exposure to the price risk |  |  |  |  |
|  |  | Increase of the result for the year
Financial assets |  |  | 12.31.2024 |  | 12.31.2023
Shares |  |  | 6 |  | 12
Government securities |  |  | 69 |  | 39
Corporate Bonds |  |  | 11 |  | 8
Mutual funds |  |  | 1 |  | -
Variation of the result of the year |  |  | 87 |  | 59
Schedule of borrowings classified by interest rate and currency |
Schedule of borrowings classified by interest rate and currency |  |  |  |  |
|  |  | 12.31.2024 |  | 12.31.2023
Fixed interest rate: |  |  |  |  |
Argentine pesos |  |  | - |  | 33
U.S. dollar |  |  | 1,929 |  | 1,210
Yuan R.China |  |  | - |  | 5
Subtotal loans obtained at a fixed interest rate |  |  | 1,929 |  | 1,248
Floating interest rate: |  |  |  |  |
Argentine pesos |  |  | 17 |  | 30
U.S. dollar |  |  | 20 |  | 41
Subtotal loans obtained at a floating interest rate |  |  | 37 |  | 71
Non interest accrued: |  |  |  |  |
Argentine pesos |  |  | - |  | 11
U.S. dollar |  |  | 113 |  | 118
Subtotal loans no interest accrued |  |  | 113 |  | 129
Total borrowings |  |  | 2,079 |  | 1,448
Schedule of expected credit loss on trade receivables and financial assets rates |
Schedule of expected credit loss on trade receivables and financial assets rates |  |  |  |  |  |  |  |
12.31.2024 | Undue | 30 days | 60 days | 90 days | 120 days | 150 days | 180 days | + 180 days
Oil and Gas | 0.01% | 0.04% | 0.34% | 6.25% | 19.99% | 27.11% | 28.79% | 37.16%
Generation | 0.09% | 0.55% | 3.70% | 8.92% | 12.26% | 14.78% | 16.40% | 21.41%
Petrochemicals | 0.01% | 0.11% | 9.50% | 17.12% | 24.00% | 24.24% | 24.93% | 25.46%
Holding, Transportation and others | 0.24% | 3.37% | 4.49% | 12.45% | 12.45% | 16.67% | 16.67% | 16.67%
12.31.2023 | Undue | 30 days | 60 days | 90 days | 120 days | 150 days | 180 days | + 180 days
Oil and Gas | 0.06% | 0.30% | 2.19% | 3.83% | 5.06% | 10.14% | 10.14% | 10.21%
Generation | 0.32% | 1.26% | 8.33% | 16.63% | 20.72% | 23.46% | 27.00% | 28.96%
Petrochemicals | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 28.96%
Holding, Transportation and others | 0.18% | 1.04% | 8.44% | 9.09% | 9.09% | 9.09% | 9.09% | 9.09%
12.31.2022 | Undue | 30 days | 60 days | 90 days | 120 days | 150 days | 180 days | + 180 days
Oil and Gas | 0.18% | 0.48% | 13.24% | 31.50% | 32.01% | 32.09% | 32.31% | 32.38%
Generation | 0.08% | 0.26% | 2.54% | 7.11% | 14.37% | 21.39% | 27.22% | 33.01%
Petrochemicals | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00%
Holding, Transportation and others | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00%
Schedule of liquidity index |
Schedule of liquidity index |  |  |  |  |
|  |  | 12.31.2024 |  | 12.31.2023
Current assets |  |  | 2,380 |  | 1,336
Current liabilities |  |  | 1,302 |  | 521
Liquidity ratio |  |  | 1.83 |  | 2.56
Schedule of financial liabilities contractual undiscounted cash flows maturity |
Schedule of financial liabilities contractual undiscounted cash flows maturity |  |  |  |  |  |  |
As of December 31, 2024 |  |  | Trade and other receivables |  | Trade and other payables (1) |  | Borrowings
Less than three months |  |  | 330 |  | 237 |  | 480
Three months to one year |  |  | 21 |  | 16 |  | 334
One to two years |  |  | 66 |  | 75 |  | 250
Two to five years |  |  | - |  | 4 |  | 735
More than five years |  |  | - |  | 5 |  | 977
Non set maturity term |  |  | 146 |  | - |  | -
Total |  |  | 563 |  | 337 |  | 2,776
As of December 31, 2023 |  |  | Trade and other receivables |  | Trade and other payables (1) |  | Borrowings
Less than three months |  |  | 261 |  | 223 |  | 63
Three months to one year |  |  | 13 |  | 15 |  | 236
One to two years |  |  | 10 |  | 31 |  | 277
Two to five years |  |  | 6 |  | 6 |  | 907
More than five years |  |  | - |  | 9 |  | 306
Non set maturity term |  |  | 24 |  | - |  | -
Total |  |  | 314 |  | 284 |  | 1,789
| (1) | Includes Lease Liabilities (see Note 19).
Schedule of financial leverage ratios |
Schedule of financial leverage ratios |  |  |  |  |
|  |  | 12.31.2024 |  | 12.31.2023
Total borrowings |  |  | 2,079 |  | 1,448
Less: cash and cash equivalents, and financial assets at fair value through profit and loss |  |  | (1,588) |  | (730)
Net debt |  |  | 491 |  | 718
Total capital |  |  | 3,777 |  | 3,122
Leverage ratio |  |  | 12.99% |  | 23.00%

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