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Trade receivables

12 Months Ended

Dec. 31, 2022

Note

19 | Trade receivables

Schedule of trade receivables
	12.31.22			12.31.21
Current:
Sales of electricity – Billed		16,012			29,292
Receivables in litigation		287			493
Allowance for the impairment of trade receivables		(4,634	)		(11,700	)
Subtotal		11,665			18,085

Sales of electricity – Unbilled		15,333			15,377
PBA & CABA government credit		991			746
Fee payable for the expansion of the transportation and others		2			4
Total current		27,991			34,212

The value of the Company’s trade receivables approximates their fair value.

The roll forward of the allowance for the impairment of trade receivables is as follows:


	Note		12.31.22			12.31.21
Balance at beginning of the year				11,700			13,534
Increase				2,182			3,816
Decrease				(314	)		(411	)
Recovery - Agreement on the Regularization of Obligations		2.c		(2,650	)		—
Result from exposure to inflation				(6,284	)		(5,239	)
Balance at end of the year				4,634			11,700

The aging analysis of these trade receivables is as follows:


	12.31.22		12.31.21
Past due		8,593		9,223
Up to 3 months		19,398		24,989
Total trade receivables		27,991		34,212

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.

Sensitivity analysis of the allowance for impairment of trade receivables:

Schedule of sensitivity analysis

- 5% increase in the uncollectibility rate estimate

12.31.22

Allowance 4,866

Variation 232

- 5% decrease in the uncollectibility rate estimate

12.31.22

Allowance 4,401

Variation (233 )