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RELATED PARTIES´ TRANSACTIONS (Tables)
 12 Months Ended
Dec. 31, 2024
Notes and other explanatory information [abstract]  
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
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.