XML 92 R43.htm IDEA: XBRL DOCUMENT

Nonfinancial assets and liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Non-financial assets and liabilities

Other Non-financial Assets

		12-31-2022				12-31-2021
		ARS 000				ARS 000
Non-current:

Tax credits			420				122,034
Income tax credits			240,947				539,708
Prepayments to vendors			4,511				8,787
			245,878				670,529

Current:

Upfront payments of inventories purchases			252,136				142,902
Prepayment insurance			326,028				2,229,396
Tax credits			236,827				2,115,261
Other			76,883				96,493
			891,874				4,584,052

Other Non-financial Liabilities

		12-31-2022				12-31-2021
		ARS 000				ARS 000
Non-current:

VAT payable			7,310,088				10,170,064
Tax on bank account transactions payable			262,184				381,875
			7,572,272				10,551,939

Current:

VAT payable			5,558,488				5,901,990
Turnover tax payable			48,195				58,900
Income tax withholdings payable			1,804,845				112,945
Concession fees and royalties			53,715				84,632
Tax on bank account transactions payable			349,043				314,747
Dividends payable			946,743				-
Other			11,020				67,224
			8,772,049				6,540,438

Compensation And Employee Benefits Liabilities

		12-31-2022				12-31-2021
		ARS 000				ARS 000
Non-current:

Employee long-term benefits			745,477				665,871

Current:

Employee long-term benefits			215,013				252,438
Vacation and statutory bonus			1,186,198				1,229,071
Contributions payable			372,374				378,121
Bonus accrual			1,381,522				1,208,022
Other			67,287				111,727
			3,222,394				3,179,379

Defined Benefit Obligation

		12-31-2022				12-31-2021
		ARS 000				ARS 000
Benefit plan expenses

Cost of interest			57,259				69,041
Cost of service for the current year			284,699				402,628
Past service cost			63,352				-
Expense recognized during the year			405,310				471,669

Defined benefit obligation at beginning of year			918,308				925,034
Cost of interest			203,735				350,801
Cost of service for the current year			40,976				60,152
Past service cost			63,352				-
Actuarial losses (gains)			234,858				(755	)
Benefits paid			(94,415	)			(104,734	)
Decrease due to gain on net monetary position			(446,881	)			(312,189	)
Defined benefit obligation at end of year			919,933				918,309

Main Key Assumptions Used To Determine The Obligations

Main key assumptions used		2022				2021

Discount rate			5.50	%			5.50	%

Increase in the real annual salary			2.00	%			2.00	%

Turn over of participants			0.73	%			0.73	%

One Percentage Point Change In The Discount Rate

		Increase				Decrease
		ARS 000				ARS 000

Effect on the benefit obligation as of the 2022 year-end			(72,806	)			85,384
Effect on the benefit obligation as of the 2021 year-end			(70,858	)			83,120

One Percentage Point Change In The Annual Salary

		Increase				Decrease
		ARS 000				ARS 000

Effect on the benefit obligation as of the 2022 year-end			79,533				(69,087	)
Effect on the benefit obligation as of the 2021 year-end			77,317				(67,132	)