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RELATED PARTIES´ TRANSACTIONS

12 Months Ended

Dec. 31, 2024

Notes and other explanatory information [abstract]

NOTE 16: RELATED PARTIES´ TRANSACTIONS

16.1 Balances with related parties


As of December 31, 2024	Trade receivables	Other receivables		Trade payables
As of December 31, 2024	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
As of December 31, 2023	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


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
Operations for the year	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.