XML 48 R24.htm IDEA: XBRL DOCUMENT
v3.22.1

Trade receivables | 12 Months Ended
--- | ---
Dec. 31, 2021
Trade receivables |
| Note | 19 | Trade receivables
Schedule of trade receivables
|  |  | 12.31.21 |  | 12.31.20
Current: |  |  |  |  |
Sales of electricity – Billed |  |  | 15,037 |  | 18,565
Framework Agreement (1) |  |  | - |  | 14
Receivables in litigation |  |  | 253 |  | 452
Allowance for the impairment of trade receivables |  |  | (6,006) |  | (6,948)
Subtotal |  |  | 9,284 |  | 12,083
Sales of electricity – Unbilled |  |  | 7,894 |  | 8,769
PBA & CABA government credit |  |  | 383 |  | 497
Fee payable for the expansion of the transportation and others |  |  | 2 |  | 3
Total current |  |  | 17,563 |  | 21,352
| (1) | As of December 31, 2020, the Province of Buenos Aires and the Federal Government have a debt with the Company for the consumption of electricity by low-income areas and shantytowns. The indicated amount does not include interest and no revenue for this concept has been recognized by the Company.
The value of the Company’s trade receivables approximates their fair value. Schedule of allowance for the impairment of trade receivables The roll forward of the allowance for the impairment of trade receivables is as follows:
|  |  | 12.31.21 |  | 12.31.20
Balance at beginning of the year |  |  | 6,948 |  | 3,176
Increase |  |  | 1,967 |  | 6,296
Decrease |  |  | (211) |  | (928)
Result from exposure to inflation |  |  | (2,698) |  | (1,596)
Balance at end of the year |  |  | 6,006 |  | 6,948
Schedule of aging analysis of trade receivables The aging analysis of these trade receivables is as follows:
|  |  | 12.31.21 |  | 12.31.20
Not due |  |  | - |  | 14
Past due |  |  | 4,735 |  | 5,604
Up to 3 months |  |  | 12,828 |  | 15,734
Total trade receivables |  |  | 17,563 |  | 21,352
At the Statement of Financial Position date, the maximum exposure to credit risk is the carrying amount of each class of trade receivables. The carrying amount of the Company’s trade receivables is denominated in Argentine pesos. Schedule of sensitivity analysis Sensitivity analysis of the allowance for impairment of trade receivables:
- 5% increase in the uncollectibility rate estimate |  |  |
|  |  | 12.31.21
Allowance |  |  | 6,306
Variation |  |  | 300
- 5% decrease in the uncollectibility rate estimate |  |  |
|  |  | 12.31.21
Allowance |  |  | 5,705
Variation |  |  | (301)

X
- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration