XML 51 R27.htm IDEA: XBRL DOCUMENT
v3.25.1

Trade receivables | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Trade receivables |
| Note | 19 | Trade receivables
Schedule of trade receivables |  |  |  |  |
|  |  | 12.31.24 |  | 12.31.23
Current: |  |  |  |  |
Sales of electricity – Billed |  |  | 164,126 |  | 77,449
Receivables in litigation |  |  | 456 |  | 226
Allowance for the impairment of trade receivables |  |  | (11,365) |  | (13,591)
Subtotal |  |  | 153,217 |  | 64,084
Sales of electricity – Unbilled |  |  | 206,150 |  | 74,506
PBA & CABA government credit |  |  | 2,998 |  | 6,429
Fee payable for the expansion of the transportation and others |  |  | 2 |  | 5
Total current |  |  | 362,367 |  | 145,024
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 |  |  |  |  |
|  |  | 12.31.24 |  | 12.31.23
Balance at beginning of the year |  |  | 13,591 |  | 31,425
Increase |  |  | 9,423 |  | 14,384
Decrease |  |  | (3,700) |  | (3,410)
Result from exposure to inflation |  |  | (7,949) |  | (28,808)
Balance at end of the year |  |  | 11,365 |  | 13,591
The aging analysis of these trade receivables is as follows:
Schedule of aging analysis of trade receivables |  |  |  |  |
|  |  | 12.31.24 |  | 12.31.23
Past due |  |  | 140,706 |  | 70,673
Up to 3 months |  |  | 221,661 |  | 74,351
Total trade receivables |  |  | 362,367 |  | 145,024
At the Consolidated 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 |  |  |
|  |  | 12.31.24
Allowance |  |  | 11,933
Variation |  |  | 568
- 5% decrease in the uncollectibility rate estimate |  |  |
|  |  | 12.31.24
Allowance |  |  | 10,796
Variation |  |  | (569)

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 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration