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OTHER ITEMS OF THE STATEMENT OF COMPREHENSIVE INCOME (Tables) | 12 Months Ended
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Dec. 31, 2024
Other Items Of Statement Of Comprehensive Income |
Schedule of selling expenses |
Schedule of selling expenses |  |  |  |  |  |  |
|  |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
Salaries and social security charges |  |  | 5 |  | 5 |  | 5
Employees benefits |  |  | 1 |  | 1 |  | 1
Fees and compensation for services |  |  | 3 |  | 3 |  | 4
Taxes, rates and contributions |  |  | 15 |  | 13 |  | 14
Transportation and freights |  |  | 49 |  | 43 |  | 40
Other |  |  | 1 |  | 1 |  | 1
Total selling expenses |  |  | 74 |  | 66 |  | 65
Schedule of exploration expenses |
Schedule of administrative expenses |  |  |  |  |  |  |
|  |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
Salaries and social security charges |  |  | 64 |  | 58 |  | 50
Employees benefits |  |  | 11 |  | 10 |  | 8
Defined benefit plans |  |  | 19 |  | 18 |  | 9
Fees and compensation for services |  |  | 39 |  | 29 |  | 30
Compensation agreements |  |  | 61 |  | 37 |  | 19
Directors' and Sindycs' fees |  |  | 6 |  | 7 |  | 7
Property, plant and equipment depreciation |  |  | 8 |  | 7 |  | 6
Maintenance |  |  | 3 |  | 2 |  | 2
Transport and per diem |  |  | 2 |  | 2 |  | 2
Rental and insurance |  |  | 3 |  | 1 |  | 1
Surveillance and security |  |  | 2 |  | 1 |  | 1
Taxes, rates and contributions |  |  | 14 |  | 8 |  | 6
Communications |  |  | 1 |  | 1 |  | 1
Other |  |  | 6 |  | 4 |  | -
Total administrative expenses |  |  | 239 |  | 185 |  | 142
10.3 Exploration expenses
Schedule of exploration expenses |  |  |  |  |  |  |
|  |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
Geological and geophysical expenses |  |  | 1 |  | - |  | -
Derecognition of unproductive wells |  |  | 20 |  | 7 |  | -
Total exploration expenses |  |  | 21 |  | 7 |  | -
Schedule of exploration expenses |
Schedule of exploration expenses |  |  |  |  |  |  |
|  |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
Geological and geophysical expenses |  |  | 1 |  | - |  | -
Derecognition of unproductive wells |  |  | 20 |  | 7 |  | -
Total exploration expenses |  |  | 21 |  | 7 |  | -
Schedule of other operating income and expenses |
Schedule of other operating income and expenses |  |  |  |  |  |  |
| Note |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
Other operating income |  |  |  |  |  |  |
Insurance recovery |  |  | 7 |  | 1 |  | -
Services provided to third parties |  |  | - |  | 1 |  | 1
Results for property, plant and equipment sale |  |  | 11 |  | 1 |  | 2
Result from intangible assets sale |  |  | - |  | - |  | 2
Recovery of provision for contingencies |  |  | 30 |  | - |  | -
Expenses recovery |  |  | - |  | 8 |  | -
Commercial interests |  |  | 50 |  | 70 |  | 27
Contractual indemnity |  |  | - |  | 7 |  | -
GasAr Plan |  |  | 44 |  | 55 |  | 56
Compensation for arbitration award |  |  | - |  | - |  | 37
Export Increase Program |  |  | 19 |  | 24 |  | -
Fair value of consortiums' previous interest |  |  | - |  | 7 |  | -
Other |  |  | 14 |  | 3 |  | 6
Total other operating income |  |  | 175 |  | 177 |  | 131
Other operating expenses |  |  |  |  |  |  |
Provision for contingencies |  |  | (36) |  | (8) |  | (4)
Provision for environmental remediation |  |  | (3) |  | (4) |  | -
Results for property, plant and equipment sale and derecognition |  |  | - |  | (2) |  | -
Tax on bank transactions |  |  | (19) |  | (18) |  | (14)
PAIS import tax |  |  | (3) |  | (5) |  | -
Donations and contributions |  |  | (3) |  | (3) |  | (2)
Institutional promotion |  |  | (2) |  | (4) |  | (3)
Costs of concessions agreements completion |  |  | (6) |  | (5) |  | -
Contractual penalty |  |  | - |  | (7) |  | -
Readjustment of investment plan |  |  | - |  | - |  | (9)
Royalties GasAr Plan |  |  | (6) |  | (8) |  | (8)
Ecuador's transactional agreement |  |  | - |  | (5) |  | -
Impairment of other receivables |  |  | - |  | (5) |  | -
Other contractual expenses |  |  | - |  | (6) |  | -
Other |  |  | (10) |  | (8) |  | (6)
Total other operating expenses |  |  | (88) |  | (88) |  | (46)
Schedule of financial assets |
Schedule of financial assets |  |  |  |  |  |  |
|  |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
Financial income |  |  |  |  |  |  |
Financial interests |  |  | 9 |  | 2 |  | 1
Other interests |  |  | 23 |  | 3 |  | 4
Total financial income |  |  | 32 |  | 5 |  | 5
Financial costs |  |  |  |  |  |  |
Financial interests (1) |  |  | (145) |  | (304) |  | (172)
Commercial interests |  |  | (1) |  | (1) |  | (1)
Fiscal interests |  |  | (28) |  | (47) |  | (38)
Other interests |  |  | (6) |  | (4) |  | (5)
Bank and other financial expenses |  |  | (5) |  | (8) |  | (5)
Total financial costs |  |  | (185) |  | (364) |  | (221)
Other financial results |  |  |  |  |  |  |
Foreign currency exchange difference, net |  |  | (11) |  | 123 |  | 80
Changes in the fair value of financial instruments |  |  | 239 |  | 444 |  | 110
Result from present value measurement |  |  | (7) |  | (10) |  | (14)
Result from repurchase and exchange of CB |  |  | (10) |  | 1 |  | (8)
Other financial results |  |  | - |  | - |  | (2)
Total other financial results |  |  | 211 |  | 558 |  | 166
Total financial results, net |  |  | 58 |  | 199 |  | (50)
| (1) | Net of US$ 8 million, US$ 21 million and US$ 11 million capitalized in property, plant and equipment for the years ended December 31, 2024, 2023 and 2022, respectively.
Schedule of income tax benefit expense |
Schedule of income tax benefit expense |  |  |  |  |  |  |
|  |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
Current tax |  |  | 280 |  | 19 |  | 99
Deferred tax |  |  | (405) |  | 272 |  | 46
Difference between previous fiscal year income tax provision and the income tax statement |  |  | 4 |  | 27 |  | (21)
Total income tax - (Profit) Loss |  |  | (121) |  | 318 |  | 124
Below is a reconciliation between income tax expense and the amount resulting from application of the tax rate on the income before taxes:
|  |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
Profit before income tax |  |  | 498 |  | 623 |  | 581
Current income tax rate |  |  | 35% |  | 35% |  | 35%
Income tax at the statutory tax rate |  |  | 174 |  | 218 |  | 203
Share of profit from companies |  |  | (52) |  | 1 |  | (37)
Non-taxable results |  |  | (4) |  | (17) |  | (3)
Effects of exchange differences and other results associated with the valuation of the currency, net |  |  | 136 |  | 752 |  | 275
Effects of valuation of property, plant and equipment, intangible assets and financial assets |  |  | (737) |  | (1,146) |  | (575)
Difference between previous fiscal year income tax provision and deferred tax and the income tax statement |  |  | 18 |  | 3 |  | 2
Effect for tax inflation adjustment |  |  | 346 |  | 501 |  | 253
Non-deductible cost |  |  | (2) |  | 9 |  | 4
(Recovery of impairment) Impairment of deferred assets |  |  | - |  | (3) |  | 2
Total income tax - (Profit) Loss |  |  | (121) |  | 318 |  | 124

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