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Trade receivables | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes and other explanatory information [abstract] |
Trade receivables |
| Note | 19 | Trade receivables
Schedule of trade receivables |  |  |  |  |
|  |  | 12.31.23 |  | 12.31.22
Current: |  |  |  |  |
Sales of electricity – Billed |  |  | 35,566 |  | 49,863
Receivables in litigation |  |  | 104 |  | 893
Allowance for the impairment of trade receivables |  |  | (6,241) |  | (14,431)
Subtotal |  |  | 29,429 |  | 36,325
Sales of electricity – Unbilled |  |  | 34,214 |  | 47,749
PBA & CABA government credit |  |  | 2,952 |  | 3,087
Fee payable for the expansion of the transportation and others |  |  | 2 |  | 6
Total current |  |  | 66,597 |  | 87,167
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:
Schedule of allowance for the impairment of trade receivables |  |  |  |  |
| Note |  | 12.31.23 |  | 12.31.22
Balance at beginning of the year |  |  | 14,431 |  | 36,435
Increase |  |  | 6,606 |  | 6,794
Decrease |  |  | (1,566) |  | (978)
Recovery - Agreement on the Regularization of Obligations | 2.c |  | - |  | (8,252)
Result from exposure to inflation |  |  | (13,230) |  | (19,568)
Balance at end of the year |  |  | 6,241 |  | 14,431
The aging analysis of these trade receivables is as follows:
Schedule of aging analysis of trade receivables |  |  |  |  |
|  |  | 12.31.23 |  | 12.31.22
Past due |  |  | 32,454 |  | 26,759
Up to 3 months |  |  | 34,143 |  | 60,408
Total trade receivables |  |  | 66,597 |  | 87,167
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 |  |  |
|  |  | 12.31.23
Allowance |  |  | 6,553
Variation |  |  | 312
- 5% decrease in the uncollectibility rate estimate |  |  |
|  |  | 12.31.23
Allowance |  |  | 5,928
Variation |  |  | (313)

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- 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 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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