EX-2 2 ef20055697_ex2-01.htm EXHIBIT 2.01
 
Exhibit 2.01

Government-level disclosure
 
The table below sets forth our payments made to governments for the fiscal year ended December 31, 2024, by government and type of payment.

For the year ended December 31, 2024
(Stated in thousands of pesos) (2)(3)
Country
Payee
Department, agency, etc. within payee that received payments
Taxes(1)
Royalties
Fees
Production entitlements
Bonuses
Dividends
Payments for infrastructure improvements
Community and social responsibility payments
Total
Argentina National government Administración Federal de Ingresos Públicos (“ARCA”) 2,833,066 - - - - - - - 2,833,066
Argentina National government Dirección General de Aduanas 18,740,389 - - - - - - - 18,740,389
Argentina Province of Buenos Aires Agencia de Recaudación de la Provincia de Buenos Aires (“ARBA”) 6,795,393 - - - - - - - 6,795,393
Argentina City of Buenos Aires Administración Gubernamental de Ingresos Públicos (“AGIP”) 1,124,399 - - - - - - - 1,124,399
Argentina Province of Neuquén Dirección Provincial de Rentas 3,251,128 - - - - - - - 3,251,128
Argentina Province of Buenos Aires Municipalidad de Bahía Blanca 3,582,387 - - - - - - - 3,582,387
Total     36,326,762               36,326,762

(1)
Transportadora de Gas del Sur SA (the “Company”) files a consolidated income tax return and is the entity that made the payments. The Argentine National Government levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.
(2)
Certain monetary amounts and other figures included in this report have been subject to rounding adjustments. Any discrepancies in any tables between the totals and the sums of the amounts are due to rounding.
(3)
All payments are reported in Argentine Pesos (Ps.). All figures in Ps. are stated in the measuring unit current at the end of the reporting year (December 31, 2024) in accordance with the application of the method to restate financial statements in constant currency established by the International Accounting Standard 29 (“IAS 29”), as Argentina is considered a hyperinflationary economy. As of December 31, 2024, the official selling nominal exchange rate for pesos into United States (“U.S.”) dollars was Ps. 1,032.00 per U.S.$ 1.00.


Payment details disclosure

The table below provides the details of payments made to governments for the fiscal year ended December 31, 2024.

For the year ended December 31, 2024
(Stated in thousands of pesos) (3) (4)
Payee
Department, agency, etc. within
payee that received payments
Business segment
Resource(2)
Taxes(1)
Royalties
Fees
Production
entitlements
Bonuses
Dividends
Payments for
infrastructure
improvements
Community
and social
responsibility
payments
Total
National goverment
ARCA
Payment not attributable to a business segment
Natural gas
2,833,066
-
-
-
-
-
-
-
2,833,066
National goverment
Dirección General de Aduanas
Liquids
Natural gas
18,740,389
-
-
-
-
-
-
-
18,740,389
Province of Buenos Aires
ARBA
Liquids
Natural gas
2,165,307
-
-
-
-
-
-
-
2,165,307
Province of Buenos Aires
ARBA
Midstream
Natural gas
4,630,086
-
-
-
-
-
-
-
4,630,086
City of Buenos Aires
AGIP
Liquids
Natural gas
265,004
-
-
-
-
-
-
-
265,004
City of Buenos Aires
AGIP
Midstream
Natural gas
859,395
-
-
-
-
-
-
-
859,395
Province of Neuquén
Dirección Provincial de Rentas
Liquids
Natural gas
1,046,189
-
-
-
-
-
-
-
1,046,189
Province of Neuquén
Dirección Provincial de Rentas
Midstream
Natural gas
2,204,939
-
-
-
-
-
-
-
2,204,939
Province of Buenos Aires
Municipality of Bahia Blanca
Liquids
Natural gas
3,582,387
-
-
-
-
-
-
-
3,582,387
Total
     
36,326,762
-
-
-
-
-
-
-
36,326,762

(1)
The Company files a consolidated income tax return and is the entity that made the payments. The Argentine National Government levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.
(2)
The extraction is not carried out by the Company nor is it part of its business.
(3)
Certain monetary amounts and other figures included in this report have been subject to rounding adjustments. Any discrepancies in any tables between the totals and the sums of the amounts are due to rounding.
(4)
All payments are reported in Argentine Pesos (Ps.). All figures in Ps. are stated in the measuring unit current at the end of the reporting year (December 31, 2024) in accordance with the application of the method to restate financial statements in constant currency established by the International Accounting Standard 29 (“IAS 29”), as Argentina is considered a hyperinflationary economy. As of December 31, 2024, the official selling nominal exchange rate for pesos into U.S. dollars was Ps. 1,032.00 per U.S.$ 1.00.