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v3.23.1

Statement of Cash Flows - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Cash flows from operating activities |  |  |
Loss for the year | $ (17,468) | $ (41,577) | $ (52,017)
Adjustments to reconcile net (loss) profit to net cash flows from operating activities: |  |  |
Depreciation of property, plant and equipment | 18,193 | 17,728 | 19,113
Depreciation of right-of-use assets | 1,033 | 892 | 932
Loss on disposals of property, plant and equipment | 348 | 485 | 442
Net accrued interest | 87,563 | 52,319 | 27,156
Income from customer surcharges | (3,031) | (3,771) | (4,556)
Exchange difference | (1,478) | 3,120 | 8,684
Income tax | 14,834 | 30,455 | (10,472)
Allowance for the impairment of trade and other receivables, net of recovery | 2,199 | 3,822 | 12,293
Adjustment to present value of receivables | 338 | 292 | 380
Provision for contingencies, net of recovery | 4,405 | 4,580 | 2,006
Changes in fair value of financial assets | (2,825) | (7,728) | (2,907)
Accrual of benefit plans | 1,202 | 1,471 | 1,402
Recovery of provision for credit RDSA (Note 38) |  | (1,130) |
Net gain from the cancelattion of Corporate Notes | 363 | (6) | (1,219)
Loss on debt restructuring | 449 |  |
Impairment of property, plant and equipment |  |  | 51,129
Income from non-reimbursable customer contributions | (62) | (91) | (78)
Other financial results | 4,583 | 2,061 | 606
Gain from interest in joint ventures | 6 | (4) |
Agreement on the Regularization of Obligations | (18,136) |  |
Recovery of allowance for the impairment of trade receivables - Agreement on the Regularization of Obligations | (2,650) |  |
Monetary gain (RECPAM) | (99,617) | (46,440) | (28,700)
Changes in operating assets and liabilities: |  |  |
Increase in trade receivables | (6,929) | (5,236) | (11,236)
Increase in other receivables | (11,969) | (1,574) | (1,029)
(Increase) Decrease in inventories | (2,319) | (1,650) | 97
Increase in financial assets at amortized cost |  |  | (931)
Increase in deferred revenue | 2,052 | 526 | 3,701
Increase in trade payables | 61,843 | 35,524 | 39,884
Increase in salaries and social security payable | 5,197 | 1,708 | 5,030
Decrease in benefit plans | (267) | (138) | (41)
Decrease in tax liabilities | (467) | (3,830) | (267)
(Decrease) Increase in other payables | (1,331) | 364 | (158)
Derivative financial instruments payments |  |  | (853)
Decrease in provisions | (537) | (586) | (343)
Payment of income tax payable | (96) |  | (7,112)
Net cash flows generated by operating activities | 35,426 | 41,586 | 50,936
Cash flows from investing activities |  |  |
Payment of property, plants and equipments | (31,726) | (28,686) | (28,942)
Purchase net of Mutual funds and negotiable instruments | (5,477) | (21,084) | (7,786)
Derivative financial instruments payments | (157) |  |
Mutuum charges granted to third parties |  | 10 | 103
Collection of receivables from sale of subsidiaries |  |  | 29
Net cash flows used in investing activities | (37,360) | (49,760) | (36,596)
Cash flows from financing activities |  |  |
Proceeds from borrowings | 4,420 |  |
Payment of borrowings | (6,078) |  | (2,204)
Payment of lease liability | (1,171) | (1,025) | (2,016)
Payment of interests from borrowings | (896) | (1,743) | (2,698)
Payment of Corporate Notes issuance expenses | (565) |  |
Cancelattion of Corporate Notes | (472) | (33) | (11,164)
Net cash flows used in financing activities | (4,762) | (2,801) | (18,082)
Decrease in cash and cash equivalents | (6,696) | (10,975) | (3,742)
Cash and cash equivalents at the beginning of year | 6,179 | 12,821 | 12,802
Financial results in cash and cash equivalents | 2,173 | 4,341 | 2,700
Result from exposure to inflation | (26) | (8) | 1,061
Decrease in cash and cash equivalents | (6,696) | (10,975) | (3,742)
Cash and cash equivalents at the end of the year | 1,630 | 6,179 | 12,821
Supplemental cash flows information |  |  |
Adquisition of advances to suppliers, property, plant and equipment through increased trade payables | (2,174) | (2,967) | (3,596)
Adquisition of advances to suppliers, right-of-use assets through increased trade payables | $ (912) | $ (1,050) | $ (723)

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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in net assets available for benefits. Net assets available for benefits are 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 2022-03-24 -Paragraph 35 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2022-en-r&anchor=para_35_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for interest paid, classified as financing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_31&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from current borrowings obtained. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_18_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2022-03-24 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2022-03-24 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_24_b&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_b&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2022-03-24 -Paragraph 39L -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2022-en-b&anchor=para_39L_e&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23&doctype=Standard -URIDate 2022-03-24 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2023-01-01 -Name IFRS -Number 17 -IssueDate 2022-03-24 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2022-en-r&anchor=para_113_b&doctype=Standard -URIDate 2022-03-24 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2022-03-24 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_d&doctype=Standard -URIDate 2022-03-24 + Details
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