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Financial assets and liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Financial assets and liabilities

Trade And Other Receivables

		12-31-2022				12-31-2021
		ARS 000				ARS 000
Non-current:
Trade receivables - CAMMESA			42,082,559				58,525,950
Receivables from shareholders			236,325				745,431
Guarantee deposits			43				83
			42,318,927				59,271,464
Current:
Trade receivables - CAMMESA			31,748,162				31,808,122
Trade receivables - YPF S.A. and YPF Energía Eléctrica S.A.			738,018				521,711
Trade receivables - Large users			2,145,079				2,703,490
Trade receivables - Forest clients			600,349				-
Receivables from associates and other related parties			58				97
Other receivables			8,677,616				9,317,354
			43,909,282				44,350,774
Allowance for doubtful accounts - Note 13.1.1.			(17,267	)			(28,821	)
			43,892,015				44,321,953

Due date of trade and other receivables

Past due

Total

To due

<90 days

90-180 days

180-270 days

270-360 days

>360 days

ARS 000

ARS 000

ARS 000

ARS 000

ARS 000

ARS 000

ARS 000

12-31-2022

86,210,942

80,081,901

6,117,248

10,065

526

81

1,121

Allowance for doubtful accounts

		12-31-2022																				12-31-2021
Item		At beginning				Increases				Decreases				Recoveries				At end				At end
Allowance for doubtful accounts - Trade and other receivables			28,821				2,007				(10,998	)(1)			(2,563	)			17,267				28,821
Total 12-31-2022			28,821				2,007				(10,998	)			(2,563	)			17,267
Total 12-31-2021			40,772				13,883				(13,334	)(1)			(12,500	)							28,821

Trade And Other Payables

		12-31-2022				12-31-2021
		ARS 000				ARS 000
Current:
Trade and other payables			7,382,325				5,162,280
Payables to associates and other related parties			124,347				139,137
			7,506,672				5,301,417

Other Loans And Borrowings

		12-31-2022				12-31-2021
		ARS 000				ARS 000
Non-current
Long-term loans for project financing (Notes 13.3.1, 13.3.2, 13.3.3, 13.3.4, 13.3.5, 13.3.6 and 13.3.7)			45,240,939				63,236,342
Corporate bonds (Note 13.3.8)			-				6,581,094
Derivative financial liabilities not designated as hedging instrument - Interest rate swap			-				663,107
			45,240,939				70,480,543
Current
Long-term loans for project financing (Notes 13.3.1,13.3.2, 13.3.3, 13.3.4, 13.3.5, 13.3.6 and 13.3.7)			10,995,045				12,273,579
Corporate bonds (Note 13.3.8)			5,084,348				-
Derivative financial liabilities not designated as hedging instrument - Stock options			-				607,679
Derivative financial liabilities not designated as hedging instrument - Interest rate swap			-				385,607
Bank and investment accounts overdrafts			2,106,631				7,127
			18,186,024				13,273,992

Changes in liabilities arising from financing activities

		01-01-2022				Payments				Non-cash transactions				Disbursements				Other				12-31-2022
		ARS 000				ARS 000				ARS 000				ARS 000				ARS 000				ARS 000
Non-current liabilities
Loans and borrowings			70,480,543				-				(31,563,075	)			-				6,323,471				45,240,939
Current liabilities
Loans and borrowings			13,273,992				(11,491,144	)			(14,728,317	)			2,104,679				29,026,814				18,186,024
		01-01-2021				Payments				Non-cash transactions				Disbursements				Other				12-31-2021
		ARS 000				ARS 000				ARS 000				ARS 000				ARS 000				ARS 000
Non-current liabilities
Loans and borrowings			90,691,315				-				(40,776,526	)			-				20,565,754				70,480,543
Current liabilities
Other loans and borrowings			59,170,747				(39,518,696	)			(9,807,776	)			380,351				3,049,366				13,273,992

Fair Value Of Financial Assets And Liabilities

		Carrying amount								Fair value
		12-31-2022				12-31-2021				12-31-2022				12-31-2021
		ARS 000				ARS 000				ARS 000				ARS 000
Financial assets
Trade and other receivables			86,210,942				103,593,416				86,210,942				103,593,416
Other financial assets			42,844,040				38,646,568				42,844,040				38,646,568
Cash and cash equivalents			9,243,771				548,787				9,243,771				548,787
Total			138,298,753				142,788,771				138,298,753				142,788,771
Financial liabilities
Loans and borrowings			63,426,963				83,754,535				63,426,963				83,754,535
Total			63,426,963				83,754,535				63,426,963				83,754,535

Fair Value Measurement Hierarchy

		Fair value measurement using:
12-31-2022		Total				Level 1				Level 2				Level 3
		ARS 000				ARS 000				ARS 000				ARS 000
Assets measured at fair value
Financial assets at fair value through profit or loss:
Mutual funds			6,140,983				6,140,983				-
Public debt securities			34,815,165				34,815,165				-				-
Stocks and corporate bonds			526,671				526,671				-				-
Interest rate swap			1,361,221				-				1,361,221				-
Total financial assets measured at fair value			42,844,040				41,482,819				1,361,221				-

		Fair value measurement using:
12-31-2021		Total				Level 1				Level 2				Level 3
		ARS 000				ARS 000				ARS 000				ARS 000
Assets measured at fair value
Financial assets at fair value through profit or loss:
Mutual funds			1,659,050				1,659,050				-				-
Public debt securities			35,494,884				35,494,884				-				-
Stocks and corporate bonds			1,492,634				1,492,634				-				-
Total financial assets measured at fair value			38,646,568				38,646,568				-				-
Liabilities measured at fair value
Derivative financial liabilities not designated as hedging instruments:
Interest rate swap			1,048,714				-				1,048,714				-
Stock options			607,679				607,679				-				-
Total financial liabilities measured at fair value			1,656,393				607,679				1,048,714				-

Other Financial Assets

		12-31-2022				12-31-2021
		Book value				Book value
		ARS 000				ARS 000
CURRENT ASSETS
Financial assets at fair value through profit or loss
Public debt securities issued by National Government			34,815,130				18,429,760
Public debt securities - T-Bills			35				17,065,124
Mutual funds			5,981,519				1,659,050
Stocks and corporate bonds			526,671				1,492,634
Interest rate swap			422,214				-
			41,745,569				38,646,568
NON-CURRENT ASSETS
Financial assets at fair value through profit or loss
Mutual funds			159,464				-
Interest rate swap			939,007				-
			1,098,471				-
Financial assets at amortized cost
Unquoted shares:
- TSM			43,528				43,528
- TMB			24,409				24,409
			67,937				67,937
			1,166,408				67,937

Financial Assets And Liabilities In Foreign Currency

		12-31-2022																12-31-2021
Account		Currency and amount (in thousands)								Effective exchange rate (1)				Book value				Currency and amount (in thousands)								Book value
														ARS 000												ARS 000
NON-CURRENT ASSETS
Trade and other receivables			USD				237,581				177.13	(2)			42,082,318				USD				292,408				58,525,479
Other financial assets			USD				5,306				176.96				938,897				USD				-				-
															43,021,215												58,525,479
CURRENT ASSETS
Cash and cash equivalents			USD				50,869				176.96				9,001,778				USD				2,745				548,181
			EUR				2				189.26				379				EUR				2				452
Other financial assets			USD				8,983				176.96				1,589,632				USD				94,859				18,943,446
Trade and other receivables			USD				92,185				177.13	(2)			16,328,572				USD				74,032				14,817,506
			USD				29,201				176.96				5,167,409				USD				32,542				6,498,702
															32,087,770												40,808,287
															75,108,985												99,333,766
NON-CURRENT LIABILITIES
Loans and borrowings			USD				305,131				177.16				54,057,008				USD				368,241				73,681,916
															54,057,008												73,681,916
CURRENT LIABILITIES
Loans and borrowings			USD				64,439				177.16				11,416,013				USD				65,894				13,184,834
Trade and other payables			USD				9,966				177.16				1,765,577				USD				8,277				1,656,157
			EUR				144				189.92				27,348				EUR				68				15,414
															13,208,938												14,856,405
															67,265,946												88,538,321

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