Right-of-use Assets (Tables)

12 Months Ended

Dec. 31, 2025

Summary of Evolution of the Group's Right-of-use Assets

The evolution of the Group’s

right-of-use

assets as of December 31, 2025, 2024 and 2023 is as follows:


	Land and buildings		Exploitation facilities and equipment		Machinery and equipment		Gas stations		Transportation equipment		Total
Cost		33		495		283		100		370		1,281
Accumulated depreciation		19		301		209		44		167		740

Balance as of December 31, 2022		14		194		74		56		203		541


Cost
Increases		13		93		169		1		128		404
Translation effect		(1)		-		-		(18)		-		(19)
Adjustment for inflation (2)		-		-		-		11		-		11
Decreases, reclassifications and other movements		(5)		(21)		(1)		-		-		(27)

Accumulated depreciation
Increases		6		119		43		9		111		288	(1)
Translation effect		(1)		-		-		(10)		-		(11)
Adjustment for inflation (2)		-		-		-		6		-		6
Decreases, reclassifications and other movements		-		(4)		-		-		-		(4)

Cost		40		567		451		94		498		1,650
Accumulated depreciation		24		416		252		49		278		1,019

Balance as of December 31, 2023		16		151		199		45		220		631


Cost
Increases		12		16		219		11		186		444
Translation effect		-		-		-		(3)		-		(3)
Adjustment for inflation (2)		1		-		-		14		-		15
Decreases, reclassifications and other movements		(1)		(15)		(59)		(2)		(11)		(88)

Accumulated depreciation
Increases		7		101		88		12		123		331	(1)
Translation effect		-		-		-		(3)		-		(3)
Adjustment for inflation (2)		1		-		-		10		-		11
Decreases, reclassifications and other movements		-		(15)		(56)		(1)		(11)		(83)

Cost		52		568		611		114		673		2,018
Accumulated depreciation		32		502		284		67		390		1,275

Balance as of December 31, 2024		20		66		327		47		283		743


Cost
Increases		-		37		40		-		139		216
Translation effect		-		-		-		(8)		-		(8)
Adjustment for inflation (2)		-		-		-		5		-		5
Decreases, reclassifications and other movements		(7)		(19)		(4)		-		(51)		(81)

Accumulated depreciation
Increases		6		35		111		11		180		343	(1)
Translation effect		-		-		-		(6)		-		(6)
Adjustment for inflation (2)		-		-		-		4		-		4
Decreases, reclassifications and other movements		(1)		(2)		-		-		-		(3)

Cost		45		586		647		111		761		2,150
Accumulated depreciation		37		535		395		76		570		1,613

Balance as of December 31, 2025		8		51		252		35		191		537

(1)

Includes

286

270

and 220 that were charged to “Depreciation of

right-of-use

assets” line in the statement of comprehensive income for the years ended December 31, 2025, 2024 and 2023, respectively, (see Note 27), and includes 57, 61 and 68 that were capitalized in “Property, plant and equipment” in the statement of financial position (see Note 8).

(2)	Corresponds to the adjustment for inflation of opening balances of right-of-use assets of subsidiaries with the peso as functional currency which was charged to “Other comprehensive income” in the statement of comprehensive income.