XML 75 R21.htm IDEA: XBRL DOCUMENT
v3.25.1

STATEMENT OF CASH FLOWS’ COMPLEMENTARY INFORMATION | 12 Months Ended
--- | ---
Dec. 31, 2024
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 |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
Income tax | 10.6 |  | (121) |  | 318 |  | 124
Accrued interest |  |  | 106 |  | 283 |  | 185
Depreciations and amortizations | 9 and 10.2 |  | 342 |  | 267 |  | 212
Share of profit from associates and joint ventures | 5.3.2 |  | (146) |  | 2 |  | (105)
Profit from sale/adquisition of companies´ interest |  |  | (34) |  | (9) |  | -
Results for property, plant and equipment sale and derecognition | 10.4 |  | (11) |  | 1 |  | (2)
Result for intangible assets sale | 10.4 |  | - |  | - |  | (2)
Impairment of property, plant and equipment, intangible assets and inventories |  |  | 34 |  | 39 |  | 38
Impairment of financial assets |  |  | 56 |  | - |  | 4
Result from present value measurement | 10.5 |  | 7 |  | 10 |  | 14
Changes in the fair value of financial instruments |  |  | (213) |  | (392) |  | (94)
Exchange differences, net |  |  | - |  | (190) |  | (85)
Result from repurchase and exchange of CB | 10.5 |  | 10 |  | (1) |  | 8
Readjustment of investment plan | 10.4 |  | - |  | - |  | 9
Costs of concessions agreements completion | 10.4 |  | 6 |  | 5 |  | -
Contractual indemnity | 10.4 |  | - |  | (7) |  | -
Contractual penalty | 10.4 |  | - |  | 7 |  | -
Compensation for arbitration award | 10.4 |  | - |  | - |  | (37)
Provision for contingecies, net | 10.4 |  | 6 |  | 8 |  | 4
Provision for environmental remediation | 10.4 |  | 3 |  | 4 |  | -
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 |  | 27 |  | 26 |  | 14
Compensation agreements | 10.2 |  | 61 |  | 37 |  | 19
Derecognition of unproductive wells | 10.3 |  | 20 |  | 7 |  | -
Other |  |  | (1) |  | (4) |  | (4)
Adjustments to reconcile net profit to cash flows from operating activities |  |  | 152 |  | 406 |  | 302
14.2 Changes in operating assets and liabilities
Schedule of changes in operating assets and liabilities |  |  |  |  |  |
|  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
Increase in trade receivables and other receivables |  | (411) |  | (151) |  | (233)
Increase in inventories |  | (20) |  | (35) |  | (21)
Increase in trade and other payables |  | 75 |  | 17 |  | 70
Increase in salaries and social security payables |  | 25 |  | 20 |  | 15
Defined benefit plans payments |  | (3) |  | (3) |  | (3)
Increase in tax liabilities |  | 17 |  | 27 |  | 41
Decrease in provisions |  | (19) |  | (7) |  | (1)
Income tax payment |  | - |  | - |  | (2)
Payments for derivative financial instruments, net |  | - |  | (4) |  | (6)
Changes in operating assets and liabilities |  | (336) |  | (136) |  | (140)
14.3 Significant non-cash transactions
Schedule of significant non-cash transactions |  |  |  |  |  |
|  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
Acquisition of property, plant and equipment through an increase in trade payables |  | (99) |  | (82) |  | (75)
Borrowing costs capitalized in property, plant and equipment |  | (8) |  | (21) |  | (11)
Compensation trade receivables through an increase in financial assets at fair value through profit and loss |  | (53) |  | - |  | -
Credit for equity interests in areas sales |  | 14 |  | - |  | -
Increase of property, plant and equipment through exchange of assets |  | - |  | (25) |  | -
Increase in right-of-use assets through an increase in other liabilities |  | - |  | (13) |  | (1)
Decrease in asset retirement obligation and wind turbines decommision through property, plant and equipment |  | (5) |  | (5) |  | (1)
Acquisition of subsidiary by delivering financial assets at fair value through profit and loss |  | - |  | - |  | (35)
Decrease in associate's equity interest through increase in other receivables |  | - |  | - |  | 6
Receivables for acquisition of subsidiary |  | - |  | - |  | 7

X
- References No definition available. + Details
Name: | pam_DisclosureOfStatementOfCashFlowsComplementaryInformationExplanatory
Namespace Prefix: | pam_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | pam_DisclosureStatementOfCashFlowsComplementaryInformationAbstract
Namespace Prefix: | pam_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration