| Schedule of accrued liabilities and provisions |
| | | | | | | | | | | Asset | | | | Environmental | | | | | retirement | | | | contingencies and | | | | | obligation | | Litigation | | others | | Total | Balance as of December 31, 2024 | | 11,211 | | 797 | | 2,348 | | 14,356 | Abandonment costs update | | 2,151 | | — | | — | | 2,151 | Additions (recoveries) (1) | | 9 | | (339) | | 525 | | 195 | Uses (2) | | (543) | | (146) | | (377) | | (1,066) | Financial costs and interest (2) | | 642 | | 257 | | (2) | | 897 | Foreign currency translation | | (156) | | (29) | | (55) | | (240) | Transfers | | — | | 1 | | 154 | | 155 | Balance as of December 31, 2025 | | 13,314 | | 541 | | 2,593 | | 16,448 | Current | | 992 | | 100 | | 555 | | 1,647 | Non-current | | 12,322 | | 441 | | 2,038 | | 14,801 | | | 13,314 | | 541 | | 2,593 | | 16,448 |
(1) | It mainly includes the recognition of provisions related to environmental compensation at Ecopetrol S.A., among others. |
(2) | This represents the financial cost associated with the discounting of the liability and its respective use. |
| | | | | | | | | | | Asset | | | | Environmental | | | | | retirement | | | | contingencies and | | | | | obligation | | Litigation | | others | | Total | Balance as of December 31, 2023 | | 13,102 | | 723 | | 2,318 | | 16,143 | Abandonment costs update | | (2,097) | | — | | — | | (2,097) | Additions (recoveries) (1) | | 148 | | (45) | | 208 | | 311 | Uses | | (766) | | (150) | | (381) | | (1,297) | Financial costs and interest | | 636 | | 245 | | 50 | | 931 | Fair value adjustment in business combination | | 32 | | — | | — | | 32 | Reversal of fields (2) | | 5 | | — | | — | | 5 | Foreign currency translation | | 151 | | 25 | | 58 | | 234 | Transfers | | — | | (1) | | 95 | | 94 | Balance as of December 31, 2024 | | 11,211 | | 797 | | 2,348 | | 14,356 | Current | | 1,134 | | 37 | | 449 | | 1,620 | Non-current | | 10,077 | | 760 | | 1,899 | | 12,736 | | | 11,211 | | 797 | | 2,348 | | 14,356 |
(1) | It mainly includes the recognition of provisions related environmental compensation at Ecopetrol S.A., among others. |
(2) | It corresponds to the abandonment provision associated with the assets delivered to Ecopetrol S.A. of the La Cañada and La Hocha fields. |
| | | | | | | | | | | Asset | | | | Environmental | | | | | retirement | | | | contingencies and | | | | | obligation | | Litigation | | others | | Total | Balance as of December 31, 2022 | | 10,006 | | 898 | | 1,852 | | 12,756 | Abandonment costs update (1) | | 3,465 | | — | | — | | 3,465 | Additions (2) | | 71 | | 27 | | 755 | | 853 | Uses (3) | | (680) | | (905) | | (383) | | (1,968) | Financial costs and interest (3) | | 477 | | 808 | | 46 | | 1,331 | Foreign currency translation | | (237) | | (80) | | (137) | | (454) | Transfers | | — | | (25) | | 185 | | 160 | Balance as of December 31, 2023 | | 13,102 | | 723 | | 2,318 | | 16,143 | Current | | 1,105 | | 70 | | 420 | | 1,595 | Non-current | | 11,997 | | 653 | | 1,898 | | 14,548 | | | 13,102 | | 723 | | 2,318 | | 16,143 |
(1) | Main variations in the abandonment cost are due to 1) an increase in activity in Rubiales and Caño Sur, 2) an increase in operating costs in Cira-Infantas fields, and 3) upgrades in the equipment and tariff increases. |
(2) | It mainly includes the recognition of provisions related to potential obligations and environmental contingencies (Note 23.3) at Ecopetrol S.A., among others. |
(3) | It mainly includes uses and interest expenses originating from rulings against the claims of Ecopetrol S.A. related to public works contributions. The recognition applied Law 2277 of 2023 with which a benefit was obtained by reducing interest payable to the tax authority by 50%. |
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| Schedule of litigations |
| | | | | | | 2025 | | 2024 | ISA Energía Brasil. Civil contingency: Nullity of merger of EPTE by CTEEP, issued by Joana D Arc Tensol Rodrigues Pereira. It corresponds to a declaratory action in which minority shareholders claim the nullity of the merger of the Paulista Energy transmission Company (EPTE) by the company or, jointly and severally, the declaration of their right to withdraw and the determination of the payment of the redemption value of their shares. In 2024, the process was classified as a contingent liability. | | 7 | | 50 | Regulatory Contingency: Eletrobras Billing - RBNI: This corresponds to the collection action filed by Eletrobras against ISA CTEEP requesting the return of the amount overcharged by the Company as part of the compensation payment resulting from the extension of Concession Contract No. 059/2001 under Law No. 12,783/201, relating to the new investment facilities that had been transferred to the Company by Eletrobras. | | 41 | | 38 | Unfavorable first instance ruling for Ecopetrol Group in the process of remediating the damages associated with the hydrocarbon spill that occurred in Guaduas, Vereda Raizal and Cajón, in the property called “La Floresta” in May 2004. | | 14 | | 14 | Administrative processes of a sanctioning type issued by PRONATEL and OSIPTEL Internexa Peru: Procedure for failure to pay contributions during the years 2011 to 2023 or the provision of the Dark Optical Fiber service. | | 13 | | 12 | Transelca. Regulatory contingency: Unavailability of service. Compensation for energy not supplied. In June 2020, a shot occurred in the Bay of Line BL2 Sabanalarga-Fundación, at the Sabanalarga substation, 220 kV; the substation went out of operation, as well as other assets operated by Transelca and other third parties, leaving a large region of the Atlantic Coast without electricity service. In accordance with the provisions of Resolution GREC 011 of 2009, numeral 3.8.3, this event may cause the company to pay compensation for energy not supplied. | | 9 | | 8 | Ecopetrol S.A. as responsible for the damages caused by export activities in influence of the municipalities of Cicuco, Talaigua Nuevo and Mompox. | | 7 | | 6 |
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