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The breakdown of the benefit plan obligations as of December 31, 2021 and 2020 is as follows: (Details) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Benefit payment obligations at beginning of year | $ 1,257 | $ 1,181 |
Current service cost | 66 | 243 | $ 226
Interest cost | 689 | 477 | 312
Actuarial losses | (200) | (164) | 15
Result from exposure to inflation for the year | (613) | (459) |
Benefits paid to participating employees | 71 | 21 |
Benefit payment obligations at end of year | $ 1,128 | $ 1,257 | $ 1,181

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- Definition The element represents result from exposure to inflation net defined benefit liability asset. + References No definition available. + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph c -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2021-01-01 -Paragraph 35 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2021-en-r&anchor=para_35_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_b&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_g&doctype=Standard -URIDate 2021-03-24 + Details
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