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Empresa Distribuidora y Comercializadora Norte Sociedad Anónima
Annual Report 2021

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FY2021 Annual Report · Empresa Distribuidora y Comercializadora Norte Sociedad Anónima
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C O N T E N T S  

Letter from the Chairman 

1 |  Relevant data 

 2 |  Managing and supervisory boards 

 3 |  Macroeconomic context 

 4 |  Argentine electricity market 

 5 |  Description of our management activities 

 6 |  Fiscal year results 

 7 |  Sustainability 

8 |  Board of Directors’ Proposal 

Appendix I – Code of corporate governance  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
LETTER FROM THE CHAIRMAN 

To the Shareholders: 

I hereby submit for your consideration the Annual Report, the Financial Statements and 
other documentation relating to the fiscal year ended December 31,  2021, which the  Board of 
Directors  sends  for  its  discussion  to  the  Company’s  Annual  General  Meeting.  The  referred  to 
documentation reflects the Company’s performance in its twenty-ninth fiscal year.  

As outlined throughout this Annual Report, 2021 was a challenging year in every aspect 

of the country’s political, economic and social life.  

As could be expected, the events that continued to unfold throughout the year were also 
fully  reflected  in  all  aspects  of  the  energy  sector’s  activity.  In  particular,  faced  again  with  the 
challenges  of  a  new  wave  of  COVID-19  that  hit  our  community  and  our  customers,  we 
encountered new challenges with the service to the user, essential prism to evaluate the service 
we provide.  

EDENOR plays a pivotal role in the homes of the province and the city of Buenos Aires, 
and  has  had  to  manage  the  previously  described  process  with  the  permanent  commitment  to 
preserving  the  three  main  components  of  its  capital:  users,  assets  and  human  resources.  For 
such purpose, we continued to increase productivity and efficiency in field actions through the 
training of the work teams with audiovisual methodologies, and the automation of activities that 
allowed us to increase efficiency despite staff absence caused by the pandemic.  

Additionally, we continued with the development of our activities, in this new real, which 

allowed us, among other actions, to: 

-  Change 62,500 line poles.  
- 

Install 409 new remotely controlled points in the medium-voltage network, with 1 out 
of 3 switching operations being carried out remotely. 

-  Check about 26 thousand kilometers of networks. 
-  Comply with the preventive maintenance plans in accordance with regulations. 
-  Deal with more than 400 thousand power supply interruptions. 
-  Carry out about 500 thousand energy recovery-related inspections. 
- 
- 

Incorporate 77 thousand new customers.  
Increase the use of the digital channels available to our customers, reaching more 
than 13 million interactions/year. 
-  Reduce energy losses to 17.62 %. 

The presentation of the Annual Report and Financial Statements is an opportune moment 
to provide all those who are related in one way or another to Edenor with a glimpse of what took 
place during the year from our perspective and, based on what is known to date, with our vision 
of the context in which the Company’s activities will have to be developed in the near future. 

Edenor is in the midst of a process aimed at obtaining recognition of the great disparity 
between its costs and the approved electricity rates. In 2021, it obtained the approval of a new 
electricity  rate  schedule  relating  to  the  Transitional  Tariff  System  set  forth  in  DNU  (Executive 
Order issued on the grounds of Necessity and Urgency) No. 1020/2020, effective as from May 
2021, with a 20.9% adjustment of the Distribution Own Cost (which results in a final increase in 
rates of 9%). It recently obtained an additional 8% average recognition in the CPD. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
With  the  recent  increases  in  the  seasonal  price,  transmission  and  the  distribution  own 
cost, the variation recorded in the residential category amounts to 19%, on average, as compared 
to the previous electricity rate schedule. 

Such recognition is far from meeting that which had been requested by EDENOR in the 
report sent  to  the ENRE that justified the need of funds for  the year 2022  and constituted the 
revenue requirement, which amounts to a total of 56.8 billion to cover the deficit for the period. 
Such revenue requirement was also presented at the Public Hearing held on February 17, 2022. 

This 8% latest increase adds up to the 20.9% granted as from May 2021, with Edenor’s 
revenues having been granted a total adjustment of 30.6% in the last 3 years; however, it should 
be pointed out that the inflation rate for the same period amounted to 216%. In this context, it is 
fair  to  note  that  the  recognized  adjustment  is  insufficient  to  cover  the  increases  in  both  the 
operating costs of the service recorded in this period and the investments necessary to maintain 
the service quality achieved. 

The difference between the adjustments made to Edenor’s revenue in relation to the other 
variables that have a direct impact on costs, produces an imbalance that is difficult to sustain over 
time, for which reason it is necessary to achieve a balance through a  major adjustment of rates 
or  by  means  of  an  alternative  solution  that  will  allow  for  he  compliance  with  this  Distribution 
Company’s  obligations  and  rights  within  the  applicable  regulatory  framework  in  pursuit  of  the 
objectives declared by the national authorities, but ensuring the sustainability of the public service, 
object of the concession. As always, we are at the disposal of the authorities to discuss ideas and 
projects aimed at improving this distribution. 

We do of course understand social concerns about the level of electricity rates. In this 
regard, I believe that it is important to highlight that, at the date of this Annual Report and including 
the previously mentioned increases, 82% of Edenor’s customers pay a bill that, on average, and 
including taxes, amounts to ARS 1,123, an amount that is much lower than that paid for other 
services with almost the same penetration in households such as cable TV, mobile telephony and 
Internet.  

On top of that, the maximum demand for power continues to increase year after year, 
with the record power demand amounting to 5,571 MW in June 2021. This situation requires that 
the  planned  investments  be  carried  out,  to  which  end  the  Distributor’s  economic  and  financial 
equation needs to be restored and given predictability, especially to continue moving along the 
path  of  service  quality  improvement  we  have  followed  since  2014.  We  are  very  proud  of  the 
improvement achieved in service quality; on average, the duration of power cuts went down from 
33 hours in 2014 to fewer than 11 hours per year per customer, i.e. we were able to reduce the 
duration of power cuts by 68% in in the last 7 years. 

And, with respect to the number of power cuts suffered by our customers throughout a 
year, we also achieved a significant reduction thereof, from 9.5 power cuts in 2014 to 4.1, i.e. a 
decrease of 57%.  

Of course, there is still a long way to go and much to improve, but the results speak for 
themselves, that the path chosen to improve both the quality of the service and the quality of life 
of our customers is the correct one, but this does not depend exclusively on us, as we need to 
have  the  necessary  resources  in  place  in  order  to  continue  with  the  improvement  process  we 
have begun. 

To achieve that, in Edenor, we have continued to invest the totality of the available funds 

as no dividends have been distributed by the Company since 2001.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  ambitious  investment  plan  launched  by  Edenor  in  2013  and  the  sustained 
improvements in our management activities, allowed us to achieve the best customer satisfaction 
index of the last 10 years. Such index, which stood at 85.9%, constitutes an achievement of each 
and every member of Edenor and a recognition of this effort by our customers. 

            I would also like to refer to the loss for the year, which amounts to ARS 21,344 million, 
and which, if we add the loss for fiscal year 2020 at December 2021 values, results in a cumulative 
loss in the last two years of more than ARS 48,000 million.  

Such loss recorded in the last two years as a consequence of the lack of adjustment of 
revenues has led us to partially postpone payments to CAMMESA for energy purchased in the 
MEM  as  from  the  maturity  taking  place  in  March  2020  for  a  total  of  ARS  40.7  billion,  without 
including  penalties.  However,  the  revenues  not  collected  due  to  the  non-application  of  the 
regulatory framework in effect for these periods amount to ARS 85.2 billion. Therefore, the amount 
of 44.5 billion is owed to us. 

Finally,  I  would  like  to  express  my  recognition  to  the  entire  Edenor  team  for  its 
professionalism, effort and cooperation in the development of operation and support tasks that 
allowed us to successfully meet the demand and the many new challenges taken up during these 
last  few  challenging  and  particular  years,  and  to  the  Board  of  Directors’  and  the  Supervisory 
Committee’s members as well for always accompanying us along this path in a proactive manner.  

Neil Bleasdale 
Chairman 

 
 
 
 
 
 
 
 
 
             
 
 
 
 
 
 
 
 
 
GLOSSARY 

ADEERA 
ADR 
AMBA 
ASPO 
BCRA 
BUSHING 
ByMA 

CABA 
CAMMESA 

CNV 
COSO 
CPD 
DISPO 
EDELCOS 
edenor 
EDESUR S.A. 
E FACTOR  
ENRE 
GWh 
HV 
INDEC 
IRAM 
ITF 
IVR 
kV - V 
kW 
LLW 
LV 
MEM 
MERVAL 

MIDE 
MINEM 
MULCON 
MV 
MVA 
MVAr 
MW 
MWh 
NYSE 
PBA 
PEN 
PVA 
QR 
RTI 
SAIDI 
SAIFI 

Association of Electric Power Distributors of the Argentine Republic 
American Depositary Receipt 
Buenos Aires Metropolitan Area 
Mandatory and Preventive Social Isolation 
Central Bank of Argentina 
Transformer terminals 
Bolsas y Mercados Argentinos  
(Buenos Aires Stock Exchange) 
City of Buenos Aires 
Compañía Administradora del Mercado Mayorista Eléctrico 
(the company in charge of the regulation and operation of the wholesale electricity market) 
National Securities Commission 
Committee of Sponsoring Organizations of the Treadway Commission 
Distribution Own Cost 
Mandatory and Preventive Social Distancing 
Empresa de Energía del Cono Sur S.A. 
Empresa Distribuidora y Comercializadora Norte S.A. 
Empresa Distribuidora Sur S.A. 
Stimulus Factor 
National Regulatory Authority for the Distribution of Electricity 
Gigawatt hour 
High voltage 
National institute of Statistics and Census 
Argentine Standardization and Certification Institute 
Tax on financial transactions  
Interactive Voice Response 
Kilovolt - Volt 
Kilowatt 
Live-Line Working 
Low voltage 
Wholesale Electricity Market 
Mercado de Valores de Buenos Aires  
(Buenos Aires Securities Market) 
Energy Integrated Meter 
Energy and Mining Ministry 
Multiple Concentric 
Medium voltage 
Megavolt-ampere 
Megavolt-ampere reactive 
Megawatt 
Megawatt-hour 
New York Stock Exchange 
Province of Buenos Aires 
National Executive Power 
Small oil volume 
Quick Response 
Tariff Structure Review 
System Average Interruption Duration Index 
System Average Interruption Frequency Index 

 
 
 
 
 
 
 
 
 
 
 
SEC 
SEE 
SOX 
SSEE 
TAM 
TCP 
TFC 
TSH 

Securities and Exchange Commission 
Electric Power Secretariat 
Sarbanes-Oxley Act 
Substations 
Mobile Annual Rate 
Transfer Control Protocol 
Control Fee 
Safety and Hygiene Inspection Fee 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CORPORATE PURPOSE AND CONCESSION AREA  

edenor’s corporate purpose is to provide electricity distribution and sale services within the 
concession area and under the terms of the concession agreement, as well as to invest in other 
electricity  distribution  companies  and  render  consulting  and  advisory  services  related  to  its 
business.  

The  electricity  distribution  and  sale  service  is  provided  on  an  exclusive  basis  to  all  the 

customers connected to the grid within the area comprised of the following: 

Region I: City of Buenos Aires, the area encompassing Dock "D", unnamed street, path of 
the  Autopista  Costera  (coastline  highway),  extension  of  Pueyrredón  Ave.,  Córdoba  Ave., 
Ferrocarril San Martín railway tracks, General San Martín Ave., Zamudio, Tinogasta, General Paz 
Ave. and Río de La Plata river, and Province of Buenos Aires, the districts of San Martín, Tres de 
Febrero, San Isidro and Vicente López. 

 Region II: Province of Buenos Aires, the districts of Morón, Ituzaingó, Hurlingham, Merlo, 

Marcos Paz, Las Heras and La Matanza. 

 Region  III:  Province  of  Buenos  Aires,  the  districts  of  San  Fernando,  Tigre,  Escobar, 

Malvinas Argentinas, San Miguel, José C. Paz, Pilar, Moreno and General Rodríguez.             

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OUR SHAREHOLDERS 

The share capital of edenor is represented by a total of 906,455,100 common, registered, 
non-endorsable  shares,  with  a  par  value  of  ARS  1  each  and  the  right  to  one  vote  per  share, 
divided into three classes: the class A shares owned by the Controlling Group, the class B free 
float shares held by the market, and the class C shares that remain from the Employee Stock 
Ownership Program. 

The ownership of the Company’s common shares as of December 31, 2021 is as follows: 

Stock performance 

edenor is  listed on ByMA, being one  of the Argentine companies comprising the S&P 
Merval index, with a weighting of 0.72% as of December 31, 2021. Furthermore, it has a Level-II 
ADR program in place, allowed to be listed on the NYSE, with each ADR representing 20 common 
shares. 

The following chart shows the development of edenor’s share price and volume traded on 

ByMA over the last five years: 

 
 
 
 
 
 
 
 
 
 
 
 
 
Development of share price and volume traded

 3.500.000

 3.000.000

 2.500.000

 2.000.000

 1.500.000

 1.000.000

 500.000

e
m
u
o
V

l

 70

 60

 50

 40

 30

 20

 10

e
c
i
r
P

 -
29/12/2016

29/12/2017

29/12/2018

29/12/2019

29/12/2020

 -
29/12/2021

Precio - ARS

Volúmen

The following chart shows the development of edenor’s ADR price and volume traded on 

the NYSE over the last 5 years: 

Development of ADR price and volume traded

 70

 60

 50

 40

 30

 20

 10

e
c
i
r
P

 800.000

 700.000

 600.000

 500.000

 400.000

 300.000

 200.000

 100.000

e
m
u
o
V

l

 -
30/12/2016

30/12/2017

30/12/2018

30/12/2019

30/12/2020

 -
30/12/2021

Precio ADR - USD

Volúmen

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BOARD OF DIRECTORS 

The business of edenor is managed by the Board of Directors, which, in accordance with 
the Bylaws, is comprised of twelve directors and up to the same number of alternate directors, 
who hold office for a term of one year with the possibility of re-election. The holders of “Class A” 
common shares will be entitled to elect seven directors and seven alternate directors, whereas 
the  holders  of  “Class  B”  and  “Class  C”  common  shares  will  be  entitled  to  jointly  appoint  five 
directors and five alternate directors. 

In turn, the Board of Directors delegates specific functions to an Executive Committee, 
which, as the Audit Committee, is comprised solely of regular Board members. As for the Audit 
Committee, it is entirely comprised of directors who qualify as independent. 

The Annual General Meeting held on April 27, 2021 appointed the members and alternate 
members of the Board of Directors for fiscal year 2021. However, due to the change of control of 
the Company, on August 10, 2021, the Ordinary Shareholders’ Meeting appointed once again the 
members of the Board of Directors elected by the Class A shareholders. 

Furthermore, in 2021 (in addition to the resignations tendered as a result of the change 

of control) Mr. Diego Leandro Rozengardt resigned his position as Alternate Director.  

The Board of Directors’ composition at the date of issuance of this Annual Report is as 

follows:  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Furthermore, included below is the list of the directors who held office in 2021 and tendered 

resignation after the change of control of the Company. 

EXECUTIVE COMMITTEE 

edenor’s executive committee is comprised of Messrs. Neil Arthur Bleasdale, Eduardo 

Marcelo Vila and Edgardo Alberto Volosín. 

SUPERVISORY COMMITTEE 

edenor  has  a  Supervisory  Committee  in  place,  which  is  responsible  for  overseeing 
compliance with the Bylaws, the shareholders’ resolutions and the applicable laws. Furthermore, 
and  without  prejudice  to  the  function  developed  by  the  External  Auditor,  the  Supervisory 
Committee must submit to the Annual General Meeting a written report on the reasonableness of 
the  information  included  in  the  Annual  Report  and  the  Financial  Statements  submitted  by  the 
Board of Directors.  

In accordance with the Bylaws, the Supervisory Committee is comprised of three members 
and  up  to  three  alternate  members  elected  by  the  shareholders  at  an  Ordinary  Shareholders’ 
Meeting  for  a  term  of  one  year  and  the  right  to  re-election.  The  holders  of  “Class  A”  common 
shares will be entitled to elect two members and two alternate members. The holders of “Class 
B” and “Class C” common shares will be entitled to jointly appoint one member and one alternate 
member. 

The Annual General Meeting held on April 27, 2021 appointed the members and alternate 
members  of  the  Supervisory  Committee  for  fiscal  year  2021.  However,  due  to  the  change  of 
control of the Company, on August 10, 2021, the Ordinary Shareholders’ Meeting appointed once 
again the members of the Committee elected by the Class A shareholders. 

 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
The Supervisory Committee’s composition at the date of issuance of this Annual Report is 

as follows: 

Furthermore, included below is the list of the Supervisory Committee’s members who held 

office in 2021 and tendered resignation after the change of control of the Company. 

AUDIT COMMITTEE 

Pursuant to Law No. 26,831 on Capital Markets, all listed companies are required to have 
an  Audit Committee comprised  of  at  least three  Board members, a majority of  whom must  be 
independent, in accordance with the criteria set forth by the CNV. Furthermore, the bylaws provide 
that for as long as the Issuer makes a public offer of its shares, it must have an Audit Committee 
in place comprised of, at least, the majority of its independent members. The same criterion is 
reflected in section I of the Audit Committee’s Internal Regulations, likewise, the Issuer is subject 
to compliance with the Sarbanes-Oxley Act and the SEC’s regulations, which impose that all Audit 
Committee members must be independent. In this regard, all the members comprising the Audit 
Committee are independent. 

The members of the Audit Committee are appointed by the Board of Directors and elected 
from among Board members who have the highest level of experience in business, financial or 
accounting  matters.  In  compliance  with  the  SEC’s  regulations,  an  “Audit  Committee  financial 
expert” must be appointed from among the members of the Committee. 

At  present,  the  Company’s  Audit  Committee  is  comprised  of  Messrs.  Esteban  Gabriel 
Macek and Federico Claudio Zin, by the Class A, and Mr. Benjamín Andrés Navarro, by Classes 
B and C. Additionally, Mr. Macek also holds the positions of financial expert and Chairman of the 
Company’s Audit Committee. 

Furthermore, the Audit Committee was comprised of Messrs. Carlos Alberto Iglesias and 

Carlos Perez Bello, both of them by the Class A, who held office until June 30, 2021. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
REMUNERATION POLICY  

The total remuneration for the Board of Directors and the Supervisory Committee is fixed 
annually  by  the  Annual  General  Meeting.  For  such  purpose,  the  Board  of  Directors  makes  a 
proposal following the provisions of the Business Organizations Law and the CNV’s Regulations. 
Additionally, in accordance with the provisions of Law No. 26,831 on Capital Markets, the Board 
of  Directors  fee  proposal  is  evaluated  by  the  Audit  Committee  for  the  purposes  of  issuing  an 
opinion on the reasonableness thereof.  

Upon approval of the total  remuneration  by the  Annual General  Meeting, the  Board  of 
Directors,  exercising  the  authority  delegated  by  the  Shareholders’  Meeting,  assigns  the 
remuneration of each director. 

Furthermore, it is the Shareholders’ Meeting that has the authority to authorize the Board 
of  Directors  and/or  the  Executive  Committee  to  pay  directors  and  Supervisory  Committee 
members advanced fees, subject to the approval of the Annual General Meeting that approves 
the financial statements for the fiscal year in question. 

The  remuneration  policy  for  executive  directors  and  managers  provides  for  a  fixed 
remuneration system related to both the level of responsibility required for the position and their 
competencies as compared to similar positions in the market; and a variable remuneration system 
associated with the business objectives and the degree of achievement of such objectives. 

The  Company’s  Board  of  Directors  has  not  appointed  a  Remuneration  Committee, 
delegating  to  the  Human  Resources  Department  the  approval  of  the  general  policy  on  the 
remuneration of employees, as well as the duty to propose options and subsequently implement 
the specific decisions and policies on these issues. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
GENERAL CONTEXT 

E C O N O M I C   A C T I V I T Y  

In accordance with the latest available data, as of the third quarter of 2021, the economic 
activity recorded a cumulative rise of 10.8% as compared to the same period of the previous year 
-a trend that seems to have continued until December 31, 2021-, due mainly to the normalization 
of  the  economic  activity  after  an  atypical  2020  severely  affected  by  the  COVID-19  pandemic. 
Private consumption, public consumption, and investment increased by 8.6%, 6.3% and 41.9%, 
respectively. Those hikes were partially offset by net imports as of the third quarter of 2021, in 
contrast to net exports of 2020, due mainly to the recovery of the economy throughout 2021. 

The  expansion  in  the  activity  reached  15  of  the  16  economic  sectors,  with  community, 
social  and  personal-related  services  being  the  most  benefited  sector,  along  with  construction 
(37.1%),  fishing  (25.6%),  manufacturing  industry  (18.6%),  and  wholesale  and  retail  trade  and 
repairs (15.5%). 

D E V E L O P M E N T   O F   P R I C E S  

With regard to the development of prices, in 2021, the Consumer Price Index published 
by  the  INDEC  showed  a  variation  of  50.9%.  The  greatest  variations  were  recorded  in  the 
restaurants and hotels (65.4%), clothing and footwear (64.6%), and transport (57.6%) categories. 
The categories affected to a lesser extent were housing, water, electricity and other fuels (28.3%), 
communications  (35.8%),  and  miscellaneous  goods  and  services  (38.8%).  As  for  wages, 
measured by the Average Taxable Remuneration  of Stable Workers (Remuneración Imponible 
Promedio de los Trabajadores Estables - RIPTE) record, they recorded a year-on-year increase 
of 53.4% at December 2021, compared to the same month of 2020.  

F I S C A L   S I T U A T I O N  

Furthermore, at December 2021 the Non-Financial Public Sector’s fiscal accounts recorded 
a cumulative primary and total deficit of 3.0% and 4.5% of GDP, respectively. The total annual 
variation of tax revenues, measured in Argentine pesos according to the figures published by the 
Federal Administration of Public Revenues (AFIP), closed with a year-on-year increase of 65.9%. 
Additionally, primary expenditure recorded in 2021 by the National Treasury showed a year-on-
year variation of 45.9%. 

With regard to the financial situation, the US dollar wholesale rate of exchange according 
to Communication A3500 of the BCRA at December 31, 2021 was ARS 102.75/USD, recording 
a cumulative increase of 22.11% as compared to the end of 2020 and a year-on-year average 
variation of 23.30%. The BCRA’s international reserves at the end of the year totaled USD 39.59 
billion, down by USD 195 million compared to the level reached in the previous year. As for the 
monetary base, it amounted to ARS 3,923 billion at the end of 2021, reflecting a 47.9% increase 
compared to the previous year. Furthermore, the BCRA’s stock of debt on account of bills issued 
totaled at the end of the third quarter of 2021 4,751,950 million in Argentine pesos, showing a 
year-on-year increase of 67.1%. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
F O R E I G N   T R A D E  

Finally, with regard to foreign trade, and according to the INDEC’s latest available data for 
the year, the cumulative current account surplus as of the third quarter of 2021 reached USD 6.3 
billion.  This  is  mainly  explained  by  the  trade  balance  surplus,  in  which  Free  on  Board  value 
exports totaled USD 71.3 billion, whereas the Cost, Insurance and Freight value of imports was 
USD 56.9 billion in the first eleven months of the year. The increase in exports as compared to 
the same period of the previous year was due to the recovery of industrial manufacturing exports, 
which grew by 50.1%, the exports of fuel and energy, which increased by 44.9%, the increases 
in agricultural manufacturing exports by 38.4% and in primary exports by 29.7%. As for imports, 
the expansion compared to the same period of 2020 is explained by recoveries in the following 
categories: fuel and lubricants (105.7%), parts and accessories for capital goods (58.2%), capital 
goods (37.2%), consumer goods (18.4%), and automotive (9.1%). 

S A N I T A R Y   S I T U A T I O N  

 Unlike 2020, which was strongly affected by the COVID-19 disease that had a high social, 
economic  and  financial  impact,  2021  was  a  year  of  economic  recovery  thanks  to  the  rapid 
distribution  of  vaccines  and  implementation  of  vaccination  programs  all  over  the  world,  which 
allowed for a return to some greater normalcy in terms of activity.  

In 2021, the Federal Government launched an intensive vaccination campaign in order to 
control the pandemic, which allowed for a return to normal and thereby for a strong rebound in 
economic activity throughout the year. 

 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
L E G A L   A N D   R E G U L A T O R Y   F R A M E W O R K  

C O N C E S S I O N  

The Concession was granted in 1992 for a term of 95 years that may be extended for an 
additional maximum period of 10 years. The term of the concession is divided into management 
periods, the first of which had a duration of 15 years and subsequent periods of 10 years each. 
At the end of each management period, the Class “A” shares representing 51% of the Company’s 
share capital, currently owned by EDELCOS, must be offered for sale through a public bidding.  

It is  worth pointing  out that as a consequence of the  Renegotiation of the Concession 
Agreement,  in  the  framework  of  Law  25,561  on  Economic  Emergency  and  Foreign  Exchange 
System Reform, and complementary ones, the ENRE provided that the first management period 
set forth in the concession agreement will be regarded as fulfilled with the ending of the five-year 
rate period that began on January 1, 2017 when the Tariff Structure Review established in the 
Renegotiation Agreement became effective.  

edenor has the exclusive right to distribute and sell electricity within the concession area 
to all the customers who are not authorized to obtain their power supply from the MEM, thus being 
obliged to supply all the electric power that may be required in a timely manner and in accordance 
with the established quality levels. In addition, the Company must allow free access to its facilities 
to any MEM agents whenever required, under the terms of the Concession Agreement.  

edenor’s performance is subject to the terms and conditions of its Concession Agreement 
and the provisions of the regulatory framework comprised of Federal Laws Nos. 14,772, 15,336 
and 24,065, resolutions and regulatory and supplementary regulations issued by the authorities 
responsible for this matter. 

In this context, edenor is responsible for the provision of the public service of electricity 
distribution  and  sale  with  a  satisfactory  quality  level,  complying  for  such  purpose  with  the 
requirements  set  forth  in  both  the  Concession  Agreement  and  the  regulatory  framework,  and 
carrying out the works and investments it deems suitable. 

Failure  to  comply  with  the  established  guidelines  will  result  in  the  application  of  fines, 
based  on  the  economic  damage  suffered  by  the  customer  when  the  service  is  provided  in  an 
unsatisfactory  manner,  the  amounts  of  which  will  be  determined  in  accordance  with  the 
methodology set forth in such Agreement and subsequent resolutions. The ENRE is the authority 
in charge of controlling strict compliance with the pre-established guidelines. 

C H A N G E   O F   C O N T R O L  

On December 28, 2020, Pampa Energía S.A., the holder of 100% of edenor’s Class A 
shares,  representing  51%  of  edenor’s  share  capital,  entered  into  a  share  purchase  and  sale 
agreement, as the seller, with EDELCOS. 

By virtue of such agreement, Pampa Energía S.A. agreed, subject to certain conditions 
precedent such as the approval of both its shareholders’ meeting and the ENRE, to sell control 
of edenor by transferring all the Class A Shares and votes in edenor. 

In  this  regard,  on  February  17,  2021,  the  Shareholders’  meeting  of  Pampa  Energía 

approved the referred to transaction. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
On June 23, 2021, by means of Resolution No. 207/2021, the ENRE authorized Pampa 
Energía S.A. to transfer all the Class A shares, representing 51% of the Company’s share capital 
and votes, to EDELCOS in accordance with the share purchase and sale agreement entered into 
on December 28, 2020. 

The transfer of all the Class A shares, representing 51% of the Company’s share capital 
and votes owned by Pampa Energía S.A., in favor of EDELCOS was completed shortly afterwards 
on June 30, 2021, 

Within  this  context,  after  the  aforementioned  transfer,  the  Class  A  Directors  tendered 
resignation;  therefore,  to  fill  the  vacancies,  the  Company’s  Supervisory  Committee  appointed 
Messrs. Neil A. Bleasdale (Chairman), Esteban Macek (Vice-Chairman); Nicolás Mallo Huergo, 
Eduardo Vila, Edgardo Volosin, Federico Zin and Mariano C. Lucero as Directors and Messrs. 
Hugo Quevedo, Mariano C. Libarona, Daniel O.  Seppacuercia, Diego Hernán Pino,  Sebastián 
Álvarez and María Teresa Grieco as Alternate Directors. 

Finally, as required by the regulations in force and within the time periods set forth therein, 
EDELCOS  announced  the  launching  of  a  mandatory  Public  Tender  Offer  addressed  to  all  the 
holders of Class B and Class C common shares issued by the Company, including the holders of 
ADS in respect of the underlying Class B common shares, in accordance with the provisions of 
General Resolution No. 779/2018 of the National Securities Commission. Upon the expiration of 
the offer period, and as no shares had been tendered, the offeror announced the completion of 
the tender offer. 

E L E C T R I C I T Y   R A T E   A N D   R E G U L A T O R Y   S I T U A T I O N  

a)  Electricity rates 

 In the context of Law 27,541 on Social Solidarity and Production Reactivation, whereby the 
public emergency was declared in economic, financial, tax, administrative, social security, rates, 
energy,  health  and  social  matters,  in  December  2020,  the  PEN  was  authorized  to  maintain 
edenor’s electricity rates and initiate a renegotiation process of the tariff structure review in effect 
with the aim of reducing the real burden on households, shops and industries. Furthermore, the 
PEN was authorized to assume the administrative control of the ENRE and it was provided that 
such  regulatory  authority  would  retain  the  jurisdiction  over  the  public  service  of  electricity 
distribution provided by edenor. 

Furthermore,  by  means  of  Executive  Order  No.  1020/20  of  December  16,  2020,  the  PEN 
provided for the commencement of the Tariff Structure Review (RTI) renegotiation in accordance 
with the provisions of Law 27,541, providing that such negotiation may not exceed two years and 
suspending until then the Agreements relating to the respective Tariff Structure Reviews in effect, 
with the scope to be determined in each case by the Regulatory Authorities, providing as well that 
Interim Renegotiation Agreements, which may modify to a limited extent the particular conditions 
of the tariff review imposing a Transitional Tariff System, may be entered into until a Definitive 
Renegotiation  Agreement  is  reached.  In  this  framework,  the  freeze  on  electricity  rates  was 
extended  until  March  31,  2021,  or  until  the  new  transitional  electricity  rate  schedules  resulting 
from the aforementioned Transitional Tariff System came into effect. 

Additionally, by means of Executive Order 871/2021, the ENRE’s administrative intervention 

was extended until December 31, 2022. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In this regard, on January 19, 2021, the ENRE issued Resolution No. 16, providing for the 
commencement  of  the  transitional  tariff  adjustment  procedure,  with  the  aim  of  setting  up  a 
Transitional  Tariff  System  until  a  Definitive  Renegotiation  Agreement  is  reached,  and  inviting 
edenor  to  participate  in  it  in  accordance  with  the  provisions  of  Executive  Order  No.  1020/20. 
Furthermore, on March 30 and 31, 2021 a Public Hearing called by the ENRE was held in order 
to make known and listen to opinions on edenor’s Transitional Tariff System.  

Notwithstanding  the  foregoing,  the  Transitional  Agreement  between  the  Grantor  of  the 
Concession  and  edenor  in  the  terms  of  DNU  1020/2020  was  not  signed,  and  by  means  of 
resolution No. 107/2021  of April  30,  2021, the  ENRE set the new values of the electricity rate 
schedule  effective  as  from  12:00  AM  on  May  1,  2021  with  a  9%  average  adjustment.  This 
resolution was challenged by the Company. 

Finally, by means of Resolution No. 25/2022, the ENRE called a Public Hearing to be held on 

February 17, 2022 to make known and listen to opinions on the following: 

- 

- 

the  treatment  for  the  determination  of  Power  seasonal  reference  prices  and  the 
Stabilized Price of Energy in the WHOLESALE ELECTRICITY MARKET (MEM);  
the distribution companies’ proposals aimed at obtaining a transitional adjustment of 
rates, with such public hearing being held within the RTI renegotiation process and 
prior to defining the electricity rates to be applied by concession holders. 

Within  this  framework,  on  February  25,  2022,  by  means  of  Resolution  No.  76,  the  ENRE 
approved the new electricity rate schedules applicable as from March 1, 2022, which incorporate 
the new seasonal prices defined by SE Resolution No. 105, providing for a 20% average increase 
for Transmitters and an 8% increase of the distribution own costs (CPD) for edenor. 

The previously mentioned adjustment represents an increase in the Company’s revenues for 
fiscal year 2022 of 2,915 million, which is below the 56,800 million revenue requirement that had 
been requested by edenor to cover the deficit for the period. 

b)  System for the regularization of payment obligations 

Furthermore, by  means of  Resolution  40/2021, supplemented by resolution No. 371/2021, 
the  Energy  Secretariat  established  the  “Special  System  for  the  Regularization  of  Payment 
Obligations” of Electricity Distribution Companies that are agents of the MEM for the debts held 
with  CAMMESA  and/or  the  MEM,  whether  on  account  of  the  consumption  of  energy,  power, 
interest and/or penalties, accumulated as of September 30, 2020, provided for in section 87 of 
Law No. 27,591 on FY2021 National Government Budget. It also established a “Special System 
of Credits” for those Electricity Distribution Companies that are agents of the MEM and have no 
debts with CAMMESA and/or the MEM or whose debts are regarded as being within reasonable 
values vis-à-vis their levels of transactions as of September 30, 2020. Finally, on February 22, 
2022,  by  means  of  DNU  No.  88,  the  Executive  Power  extended  until  December  31,  2022  the 
implementation of the “Special System for the Regularization of Payment Obligations” provided 
for in Section 87 of Law 27,591. 

 
 
 
 
 
 
 
 
 
 
 
 
 
c)  Electricity supply to vulnerable neighborhoods 

In  the  understanding  that  it  is  a  priority  to  ensure  the  supply  of  electricity  in  satisfactory 
conditions to the Vulnerable Neighborhoods of the Buenos Aires Metropolitan Area (AMBA), the 
Company is implementing the AGREEMENT ON THE DEVELOPMENT OF THE PREVENTIVE 
AND  CORRECTIVE  MAINTENANCE  WORK  PLAN  FOR  THE  ELECTRICITY  DISTRIBUTION 
NETWORK  OF  THE  AMBA  entered  into  on  December  22,  2020  by  the  National  Economy 
Ministry, the ENRE, edenor and Edesur, pursuant to which the Federal Government agreed to 
transfer  to  edenor  the  amount  relating  to  the  electric  power  supplied  from  October  2017  until 
December 2020 to those Vulnerable Neighborhoods. 

In the framework of such agreement, the Distribution companies agreed to apply the amount 
receivable  to  the  carrying  out  of  a  Preventive  and  Corrective  Work  Maintenance  Plan  of  the 
Electricity Distribution Network specifically designed to improve the service. Such contribution will 
be made in accordance with a disbursement schedule stipulated in the agreement, only after the 
ENRE has certified compliance with the aforementioned Work Plan by the distribution companies. 

d)  Agreement on the Regularization of Obligations 

On May 10, 2019, edenor, Edesur S.A. and the National Energy Secretariat entered into 
an Agreement on the Regularization of Obligations for the Transfer of Concession Holders to the 
Local Jurisdictions, whereby, prior to the transfer of the respective concessions to the jurisdictions 
of the Province of Buenos Aires (PBA) and the City of Buenos Aires (CABA), respectively, (i) the 
existing debts and credits are mutually offset; (ii) a term and modality of payment of the penalties 
payable to users and the Government are agreed-upon, in three and five years, respectively; (iii) 
settlement of the penalties payable to the Federal Government is allowed to be made through 
investments in specific works to improve the service; and (iv) it is agreed that any legal actions 
against the Federal Government for damages caused by the freeze on rates since 2017 will be 
abandoned. 

On January 19, 2021, the Federal Government, the PBA and the CABA entered into a 
new Agreement according to which the Federal Government retains the capacity as Grantor of 
the Concession in relation to the concession agreements (Executive Order No. 292/2021 and SE 
Resolution No. 16/2021). 

On  September  21,  2021,  the  National  Ministry  of  Economy  issued  ME  Resolution  No. 
590/2021  declaring  the  Agreement  contrary  to  the  public  interest  and  instructing  its  internal 
departments to prepare a legal action to have it declared null and void. It also provided for the 
suspension  of  the  administrative  procedures  relating  to  the  fulfilment  of  the  obligations  arising 
from such Agreement. 

Notwithstanding the above, at the date of issuance of this Annual Report, the Company has 
not  been  served  notice  of  the  filing  of  any  legal  action  in  order  for  the  Agreement  or  the  acts 
resulting therefrom to be declared null and void. The resolution in question did not provide for the 
suspension  of  the  legal  effects  of  said  Agreement,  which  is,  therefore,  in  full  force  and  effect. 
Against this resolution the Company filed an appeal (recurso jerárquico) to the Office of the Head 
of the Cabinet of Ministers (higher administrative authority) and a motion for clarification with the 
Ministry of Economy, which was granted and answered by ME Resolution No. 656/2021, notified 
on October 20, 2021, whereby said Ministry confirms that the above-mentioned Agreement has 
not been suspended.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
W H O L E S A L E   E L E C T R I C I T Y   M A R K E T  

In 1991, the Energy Secretariat creates the MEM, whose participants are the Distribution, 

Generation and Transmission companies, and Large Users, Agents of the electricity market. 

Additionally,  the  need  to  instantly  match  supply  with  demand  and  the  impossibility  of 
storing electricity leads to a centralized dispatch that determines where, who and how much will 
be  generated  at  the  same  time.  It  is  for  this  purpose  that  in  July  1992,  CAMMESA,  the  entity 
responsible for the wholesale market, is created. 

Over  the  last  few  years,  the  Federal  Government  modified  the  conditions  originally 
established by means of different resolutions, thus having nowadays a significant and decisive 
participation in the functioning of the MEM.  

In that regard, by means of Resolution No. 1085 of 2017, the SEE modified the allocation 
of  costs  of  the  High  Voltage  and  Extra  High  Voltage  Transmission  systems.  The  changes 
implemented were the following:  

▪  MEM generators no longer pay for the use of the transmission networks, except for 

▪ 

the connection equipment entirely destined for each Generator; 
the  total  cost  of  each  Transmitter  is  distributed  among  the  users  in  its  network,  in 
proportion to their demand for energy, no longer applying the calculation methodology 
based on equipment use.  

Furthermore,  and  with  regard  to  renewable  energy  sources,  by  the  end  of  2021  they 
accounted for 13% of the total energy demand matrix as a result of the National Program for the 
Promotion of Renewable Energy Sources, whose framework was established in 2015 by Law No. 
27,191. 

In  this  regard,  by  the  end  of  2017  Law  No.  27,424  on  Distributed  Generation  was 
published, which provided for the legal and contractual conditions for the generation of renewable 
energy by the users of the distribution network, for  self-consumption, and eventual injection of 
surplus energy produced into the grid. This law was regulated in November 2018. 

All these measures made it possible to meet the SADI’s record demands for power that 
have been repeatedly surpassed over the last few years. In 2021, the SADI’s record demand was 
27,088  MW,  991  MW  of  which  were  imported  from  Brazil  and  Paraguay.  These  imports  were 
mainly due to contracts for the exchange of energy generation surplus rather than to a domestic 
generation deficit. The system’s spinning reserve during the peak demand  amounted to 1,950 
MW (7.2%).  

C A M M E S A  

The operation of the MEM is managed by CAMMESA, the  body  in charge of the dispatch 
organized as a corporation (sociedad anónima), in which the Federal Government, through the 
SEE, owns 20% of its share capital. The remaining 80% is owned, in equal proportions, by the 
associations that represent MEM participants: Generators, Transmitters, Distributors and Large 
Users. 

CAMMESA  is  a  non-profit  corporation  that  is  responsible,  since  its  creation,  for  the 
technical  operation  of  the  electricity  system  and  the  management  of  MEM  transactions,  in 
accordance  with  the  electricity  regulatory  framework  and  related  regulations,  which  include, 
among other responsibilities, the following: 

 
 
 
 
 
 
 
 
 
 
 
▪  determining  the  technical  and  economic  dispatch  of  electricity  in  the  national 
interconnection system (production schedule of all power generation plants of the power 
system to meet the demand), 

▪  planning energy capacity needs and optimizing energy use pursuant to the regulations 

periodically issued by the SEE,  

▪  acting as agent of the different MEM participants, 
▪  purchasing  from  or  selling  electricity  to  other  countries  by  performing  the  respective 

import/export operations, 

▪  managing the availability of the generation system, 
▪  supervising  the  operation  of  the  term  market  and  managing  the  technical  dispatch  of 

electricity in conformity with the agreements entered into in that market; 

▪  managing the supply and trust agreements for the new thermal and nuclear power plants, 
especially  for  non-conventional  sources  of  energy  or  those  works  within  the  National 
Hydroelectric Works Program. 

The MEM’s costs managed by CAMMESA are covered by mandatory contributions made 
by all MEM participants.  In the last few years, due to the imbalance between production costs 
disbursed and the amount collected from the Agents for their demand through prices that do not 
cover said costs, the MEM lost its economic self-sustainability. The operating deficit of the MEM’s 
power and energy compensation funds and accounts was financed by the Federal Government 
through  non-refundable  contributions  from  the  Unified  Fund  managed  by  the  SEE  to  the 
Sustainability Fund managed by CAMMESA. 

M E M   P A R T I C I P A N T S  

 The main MEM participants are the companies engaged in the generation, transmission and 

distribution of electricity, and, to a lesser extent, large users and electricity brokers.  

-  Generators 

In Argentina, there are more than one hundred generation companies, there are fewer auto-
generation companies, and just a few co-generation companies, most of which operate more than 
one generation plant. As of December 31, 2021, the installed capacity amounted to 42,849 MW, 
58.9% of which derived from thermal generation, 25.3% from hydraulic generation, 11.7% from 
renewable energy sources, and 4.1% from nuclear generation. 

 
 
 
 
 
 
 
 
 
 
 
 
-  Transmitters 

Electricity is transmitted from power generation plants to distribution companies through the 
high  voltage  electricity  transmission  system.  Transmission  companies  do  not  engage  in 
purchases or sales of electricity, their service is governed by the Electricity Regulatory Framework 
and related regulations issued by the competent authority. The majority of the system is owned 
by  Transener  S.A.  Regional  transmission  companies  own  the  remaining  portion  of  the  sub-
transmission. 

-  Distributors 

Each  distribution  company  supplies  electricity  to  customers  and  operates  the  related 
distribution  network  in  a  specific  geographic  area  pursuant  to  a  concession  agreement,  which 
provides,  among  other  things,  for  the  concession  area,  the  quality  of  service  required,  the 
electricity rates to be paid by customers for the distribution service and the obligation to satisfy 
the demand. The ENRE monitors compliance by distribution companies, edenor and Edesur S.A. 
with the provisions of the respective concession agreements and with the Regulatory Framework 
Law No. 24,065. 

-  Large users 

The MEM classifies Large Users of energy into three categories: Major Large Users (GUMA), 
Minor  Large  Users  (GUME)  and  Particular  Large  Users  (GUPA).  At  present,  each  of  these 
customer  categories  purchases  its  energy  demand  directly  from  CAMMESA.  Agreements 
between parties (Generator and Large User) are only limited to the Energy Plus1 segment with 
respect  to  the  demand  exceeding  the  base  demand,  i.e.  the  amount  of  energy  the  customer 
consumed back in 2005. 

In 2017, by means of Resolution No. 281-E/17, the MINEM laid down the Regulations for the 
Renewable  Energy  Term  Market,  which  establish  the  commercialization  and  administration 
charges payable by Large Users who opt for the joint purchase of renewable energy managed by 
CAMMESA. The Large Users who choose to meet their renewable energy consumption quota 
directly through a generator, are allowed to enter into a supply contract without having to incur 
the expenses of the joint purchases system. 

1 Energy Plus is a contracting modality whose aim is to have additional generation in place in order to properly meet the 
demand for electricity. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In the following graph we detail the main indicators of our management activities: 

Furthermore,  in this chapter  we will comment  on the  main  new developments, progress 
and  achievements  made  throughout  2021,  which  were  developed  according  to  the  priorities 
established for all our activities:  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
B U S I N E S S   M A N A G E M E N T  

D E M A N D   F O R   E L E C T R I C I T Y  

edenor’s demand for electricity in 2021 amounted to 26,373 GWh, which represents a 5% 
increase as compared to that of 2020. The MEM’s demand for electricity amounted to 133,872 
GWh, recording also a 5% increase as compared to 2020. 

Additionally, in 2021 the maximum value of power reached by edenor amounted to 5,571 
MW, 7.7% above that of 2020, whereas the maximum peak recorded by the MEM was 27,088 
MW, showing a 5% increase as compared to the previous year. 

Furthermore, according to the data provided by CAMMESA, the MEM’s installed capacity 

as of December 31, 2021 amounted to 42,849 MW. 

The development of power is the following: 

+ 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E N E R G Y   S A L E S  

 The amount of energy sold in 2021 totaled 21,710 GWh, which represents a 7.6% increase 

as compared to 2020. The graph below shows the development of sales over the last 5 years. 

E N E R G Y   C O S T  

In Argentina, most of the electricity generated is of thermal origin. The energy consumed 
during 2021 was supplied by the following sources: fossil fuels (oil, natural gas and coal) 63.2%, 
hydroelectric  16.9%,  renewable  sources,  wind  and  solar  photovoltaic  13%,  and  nuclear  7.1%. 
The remaining 0.6% came from imported energy. The lower hydro-power dispatch due to the low 
level  of  water  availability  in  all  the  basins,  was  covered  by  greater  thermal  and  renewable 
generation. 

With a greater thermal-power dispatch (due to the shortage of water and the agreements 
on the export of energy to Brazil), there was an increased consumption of all types of fuels as a 
primary  source  for  electric  power  generation.  In  2021,  the  consumption  of  fuel  oil  was  29.4% 
higher  than  in  2020,  that  of  diesel  fuel  137.1%  higher,  that  of  coal  82.3%  higher,  and  the 
consumption of Natural Gas only 0.6% higher than that of 2020. Furthermore, there was a slight 
increase in natural gas supply, which grew by 0.08%, and a 2.2% increase in imported Natural 
Gas. 

In 2021, edenor purchased the total amount of energy in the market at an average annual 

monomic price of ARS 2,437.74/MWh.  

 The  development  of  the  average  purchase  price  over  the  last  few  years  is  shown  in  the 

following graph: 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E N E R G Y   L O S S E S  

The  TAM  of  total  losses2  for  2021  amounted  to  17.62%,  which  represents  a  decrease 

compared to the 19.61% of the previous year.  

In  Regions  II  and  III,  new  vulnerable  neighborhoods  continue  to  appear,  along  with  the 
growth of the existing ones. This happens mainly in the third section of Greater Buenos Aires, 
whee the theft of energy is one of the main factors behind the increase in total losses.  

In 2021, the plan launched in previous years, which consisted in the installation of 250,000 
MIDE self-managed meters, continued to be implemented. The plan aims to increase electricity 
access  by  normalizing  clandestine  consumers,  inactive  customers  and  chronic  delinquent 
customers, in order to allow for the safe and efficient use of the network, and with a differentiated 
service  to  this  customer  segment.  In  2021,  42,449  MIDEs  were  installed,  41,381  of  which  are 
currently enabled. 

The installation of the new type of MULCON network continued, using the MIDE meter’s 
functionalities, such as its invulnerability. Additionally, analytical and artificial intelligence  tools, 
aimed at improving effectiveness in the routing of inspections to reduce energy theft, continued 
to be further developed. 

In 2021, approximately 465,000 inspections of Tariff 1 meters were carried out with a 49.3% 
effectiveness. In the last five years, more than 300,000 irregular connections were normalized, 
although a rate of repeat fraud practices is noticed. 

2 Technical losses: those that are the necessary consequence of electricity transmission and distribution.  
Non-technical  losses:  those  due  to  theft,  defective  installation  or  metering  flaws  that  prevent  the  correct  metering  of 
customer consumption. 

 
 
 
 
 
 
 
 
 
 
 
 
The TAM of losses  decreases in 2021 by an  absolute factor, the  losses  in GWh, and a 

relative factor, caused by the increase in the billing of Large Users, in which fraud is minimal. 

E N E R G Y   R E C O V E R Y  

Fraud  and energy theft, such as  meter tampering or  clandestine connections, represent 
one of the Company’s most problematic issues, whose impact is estimated at ARS 9 billion per 
year. 

As a consequence of the inspections carried out, and according to the type of fraud, an 
analysis  of  the  billing  is  performed,  followed  by  negotiations  conducted  prior  to  the  billing  and 
collection management processes.  

The pandemic and the economic and social context impacted this process considerably. 
To mitigate this situation, as from 2020 we implemented flexible policies, which allowed for the 
improvement  of  collections,  without  resorting  to  the  disconnection  of  the  electricity  supply. 
Additionally,  the  segmentation  of  cases  to  be  recovered  was  strengthened  and  new 
communication channels were developed. 

In 2021, the application authority (ENRE) issued regulatory resolutions that significantly 
impacted  the  management  of  energy  recovery  and  led  us  to  redefine  the  entire  process.  In 
February, ENRE Resolution 37 suspended the activities aimed at the analysis  and recovery of 
unrecorded  energy  consumption  until  new  definitions  were  provided  for  in  that  regard.  In  April 
2021, the ENRE issued Resolution 95, setting the new interpretative guidelines on the regulatory 
framework for the management of unrecorded consumption, and stating that activities could be 
resumed in the last quarter of 2021 after the necessary works to adapt the processes and systems 
had been carried out. 

In the fiscal year, the Company recovered unbilled consumption of energy from customers 
with fraud or technical anomalies, billing for these concepts an amount of ARS 208 million. Billed 
energy in MWh, broken down by rate category was as follows: 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E L E C T R I C I T Y   R A T E S  

With regard to ENRE Resolution No. 107/21, it provided for an electricity rate schedule, 
within which all the CPD’s unit values were increased so that the increase in the average bill to 
users would amount to approximately 9%. This is estimated to generate an increase in the CPD’s 
valuation previously in effect of approximately 20.9%. Furthermore, this resolution eliminated the 
unit  value  of  the  ex-post  adjustment,  without  including  a  new  value  that  would  update  the 
differences  generated  in  previous  months.  At  the  same  time,  the  unit  values  that  recovered 
concepts such as “adjustments for ITF, TSH and TFC differences” were eliminated, along with 
the “adjustment for deferral of application of CPD from February 2019 to March 2019”. 

As  for  the  other  adjustments  applied  throughout  the  year,  they  do  not  represent  an 
improvement  in  the  Company’s  revenues  and  were  applied  in  accordance  with  the  following 
regulations: 

▪  April 2021, by means of ENRE Resolution No. 78/21, and within the framework of 
the seasonal prices established by Resolution No. 2021-131-APN-SE#MEC for the 
period  between  March  2021  and  April  2021,  an  electricity  rate  schedule  was  set, 
within which: 

•  a category was created within the demand greater than 300 kW/month 
segment, called “Public Agencies and Entities that provide public Health 
and  Education  services”  (“OPES”).  The  Seasonal  Price  of  Energy  for 
these  customers  is  lower  than  that  for  the  other  customers  whose 
demand for electricity is greater than 300 kW/month. 
the following variations were generated: 

• 

o  100% variation for all customers in the value of the National Fund 
of Electricity, amounting to ARS160/mWh;  
o  98.5%  variation  in  the  Seasonal  Price  of  Energy  of  the  Large 
Users >= 300 kW/month category;  
o  7%  variation  in  the  Seasonal  Price  of  Energy  of  the  Non-
Residential category; 
o  5.1% variation in the Seasonal Price of Energy of the new OPES 
category;  
o  the Residential category suffered no variations. 

▪  ENRE Resolution No. 490/21 approves the injection rates for Users-Generators in 

accordance with the values set by Resolution No. 2021-131-APN-SE#MEC; 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
▪  August 2021, ENRE Resolution No. 262/21 sets an electricity rate schedule in which 
the only modification was the 23.9% increase in the Seasonal Price of Energy of the 
category of customers whose demand for electricity is greater than 300 kW/month.  
Additionally, distribution companies were instructed to include in the bills to users the 
subsidy amount, identified as “Subsidy from the Federal Government”. Such subsidy 
is to be calculated as the difference between the applicable electricity rate schedule 
and  the  one  with  unsubsidized  power  reference  prices  and  stabilized  prices  of 
energy; 

▪  Resolution  No.  2021-748-APN-SE#MEC  sets  the  seasonal  prices  for  the  period 
between  August  2021  and  October  2021;  implemented  by  means  of  ENRE 
Resolution No. 491/21, which approves the injection rates for Users-Generators; 
▪  November 2021, ENRE Resolution No. 487/21 sets the values of the electricity rate 
schedule  with  no  subsidy.  They  derive  from  the  Seasonal  Price  of  Energy  set  by 
Resolution No. 2021-1029-APN-SE#MEC for the period between November 2021 
and April 2021. 

Additionally, in 2021, the Province of Buenos Aires and the City of Buenos Aires bore the 
amounts relating to the Social Tariff discounts, the Social Tariff caps and the discounts applicable 
to neighborhood sports clubs that must be financed by both jurisdictions. 

In addition to the detailed account of the electricity rate-related measures actually applied 
to  customers  throughout  2021,  we  believe  it  is  important  to  point  out  that  the  Company  made 
different claims aimed at obtaining the electricity rate adjustments that are necessary to improve 
the deterioration of edenor’s current economic and financial equation. The presentations made 
were as follow: 

▪  February and March 2021: calculation of the electricity rate schedules that were to 

be applied;  

▪  May  2021:  ex-post  adjustments  that  were  to  be  applied  to  the  electricity  rate 
schedule  as  from  that  month,  relating  to  pass-through  deficiencies  between 
November 2020 and January 2021; 

▪  June 2021, calculation of the electricity rate distortion caused by the decrease in the 
physical  demand  in  relation  to  the  demand  projected  for  the  2017-2021  RTI, 
requesting  the  incorporation  thereof  within  the  next  electricity  rate  schedule 
approved by the ENRE; 

▪  August 2021: calculation of the electricity rate  schedule that was to be applied as 
from  such  month,  including  ex-post  adjustments  owed  from  the  electricity  rate 
schedule  of  May  2021,  along  with  those  relating  to  August  2021.  In  addition,  the 
debts for pending CPD adjustments, as well as other concepts pending application 
were set out in detail. 

In this regard, by means of Resolution No. 41/2022 dated February 3, 2022, the ENRE 
approves the values of the Company’s electricity rate schedule, effective from the billing relating 
to  the  reading  of  meters  subsequent  to  12:00  AM  on  February  1,  2022,  applying  to  the 
aforementioned  period  the  Power  Reference  Prices  (PRP)  and  the  Stabilized  Price  of  Energy 
(EPE) set by SE Resolution No. 40/2022. 

 
 
 
 
 
 
 
 
 
 
 
 
 
Finally,  and  as  already  mentioned  in  the  heading  ELECTRICITY  RATE  AND 
REGULATORY  SITUATION,  under  Electricity  rates,  by  means  of  Resolution  No.  25/2022,  the 
ENRE  calls  a  Public  Hearing  to  be  held  on  February  17,  2022,  and  within  this  framework,  on 
February  25,  2022  by  means  of  ENRE  Resolution  No.  76,  approves  an  8%  increase  in  the 
distribution own cost. 

Position of the electricity rate in the international market: 

The following histograms show a comparison of edenor’s electricity rates with those in 

effect in the international market: 

 
 
 
 
 
 
 
 
 
 
 
 
 
C U S T O M E R   S E R V I C E    

C U S T O M E R S  

Although  in  2021  the  pandemic,  as  well  as  the  measures  associated  with  this  context, 
continued,  the  customer  service  management  continued  focusing  on  the  customer  experience 
after  the  improvements  made  to  the  processes  with  the  aim  of  increasing  the  satisfaction  and 
loyalty of the 3,229,000 million customers of the concession area. 

The development of the number of our customers over the last few years is as follows: 

In 2021, different actions were planned in order to achieve the proposed goal: 

- 

Improvements  in  edenordigital,  by  incorporating  automations  and  new  procedures, 
such as the management of new supplies; 
Incorporation of satisfaction surveys in the contact center and social networks; 

- 
-  Development  of  communication  campaigns  to  promote  the  digitization  of  customer 

- 
- 

management; 
Implementation of new customer service channels: WhatsApp; 
Implementation of the interoperable QR code, with edenor being the first public service 
company in the country to implement it. 

It  is  important  to  point  out  that,  within  the  context  of  the  Mandatory  and  Preventive  Social 
Distancing  (DISPO)  measures,  the  digitization  process  as  well  as  the  activities  aimed  at  both 
making  more  flexible  and  adapting  all  the  processes  that  facilitate  the  company/customer 
relationship, continued to be crucial. 

Some of the DISPO’s direct impacts on edenor’s relationship with its customers were: 

-  Suspension  of  delinquent  payment-related  electric  actions,  with  the  ban  on  electricity 

shut-offs and disconnections due to non-payment. 

-  Closure of commercial offices, which reopened  to the public by  the end of  September 

through an appointment scheduling system. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The development of customer interactions broken down by channel is as follows: 

C U S T O M E R   S E R V I C E  

Commercial offices 

During most of 2021, the commercial offices remained closed and the staff on the “work 

from home” modality developed different customer service-related tasks. 

Additionally, the “Call manager”, which not only allows customers to schedule online the 
day and hour at which they will be contacted by phone, but also provides them with an e-mailbox 
to attach the documentation required in each case, continued to be available. In 2021, between 
600 and 1,000 daily contacts were managed, with requests for new meters being one of the main 
required procedures. 

Finally, on September 20, the Commercial Offices reopened and began providing customer 
service solely to those who had scheduled an appointment through www.edenor.com. For such 
purpose, the commercial offices were adapted to comply with the protocols established within the 
context of the pandemic in order to ensure the safety of employees and customers. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Additionally, and  in order to discourage customers from going to the commercial offices 
and  also  to  continue  with  the  digitization  and  the  carrying  out  of  procedures  remotely,  a  new 
customer service-related process was initiated, which consists in making a phone call to those 
who have scheduled an in-person appointment so as to begin dealing with their requirements and 
thereby reduce customer attendance. 

Furthermore,  the  management  of  our  Large  accounts  continued  to  be  focused  on 
attending to the needs of the different customer segments virtually, and in the month of September 
with the opening of the commercial offices, we began to provide in-person customer service, while 
keeping  the  possibility  of  scheduling  an  appointment  through  the  “call  manager”  available. 
Therefore, this segment has a mixed customer service format according to the particular needs 
of each customer.  

In 2021, and with the aim of speeding up the commercial procedures through the digital 

channel, the new meter request for tariff 2 customers was incorporated in edenordigital. 

As a result of this digitization process, which has gained momentum since 2020, 85% of 
customers of the Large Accounts segment have adhered to our edenordigital channel, 40% opted 
to  receive  their  bills  in  electronic  format,  and  65%  of  procedures  are  carried  out  through  this 
channel. 

Additionally,  we  strengthened  the  differentiated  customer  service  channel  for  the  real 
estate  developers  and  investors  segment  with  both  a  dedicated  customer  service  team  and  a 
direct channel in the call center. 

Contact center 

In  2021,  the  Contact  Center  continued  to  be  one  of  the  most  used  customer  service 
channels. This led  us to work on the implementation of improvements that impacted customer 
satisfaction positively. 

At the same time, satisfaction surveys were incorporated into the  (commercial, technical 
and  Large  Accounts)  telephone  customer  service  channels,  social  networks  and  e-mail.  This 
allows us to become aware of our customers’ opinion and develop actions aimed at  improving 
weaknesses. 

Additionally, in the month of December we incorporated  WhatsApp as a communication 
channel in order for customers to change the registered user’s name in an easy, fast and simple 
manner, by just entering the ID number and the e-mail address. More than 30,000 procedures 
have been carried out since the launching and we expect to  expand the supply of procedures 
through this channel. 

edenordigital 

In  2021,  the  migration  process  of  our  customers  to  digital  channels  continued.  The 
Company accompanied this process by making improvements in both edenordigital and the 24 
hour online office. 

 In this year, the most significant improvements were: 

-  Automation of management procedures; 
-  Notification of estimated restoration time via e-mail and in alerts; 
- 
-  Chosen name (gender identity); 
-  Simplification of procedures. 

“Understand your bill”, step by step explanatory information of the customer’s bill; 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The total number of transactions throughout 2021 was: 

Furthermore,  we  launched  the  “beta”  version  of  the  “edenordigital  premium”  project,  a 
management  and  consultation  tool  for  the  exclusive  use  of  customers  with  Smart  technology 
meters. A group of customers of the government, industrial and commercial segments agreed to 
use the application as beta testers, receiving from them positive feedback as well as suggestions 
that were taken into account to improve the development of the tool.  

Moreover, surveys continued to be made in edenordigital with the aim of becoming aware 
of  customer  satisfaction  and  navigation  experience  with  the  app,  accessibility  to  finding 
what is being looked for and user-friendliness of the app on a scale of 1 to 5, where 5 is the 
maximum satisfaction. 

Customer satisfaction with edenordigital is as follows: 

MIDE 

The use of energy integrated meters (MIDE) allow customers with irregular income to adjust 

their electricity purchases and improve the management of their consumption.  

In  2021,  the  “SOS  recharge”  continued  to  be  available  to  those  customers  who  had 
difficulties  making  the  recharge  during  the  lockdown,  thus  ensuring  the  availability  of  their 
electricity  supplies  during  the  mandatory  and  preventive  social  isolation  without  leaving  their 
homes. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In 2021, virtual recharges were made by more than 50% of MIDE customers, evidencing a 

year-on-year growth, which indicates the agility, convenience and safety of this channel. 

At  the  same,  and  in  order  to  become  aware  of  this  segment’s  perception  and  level  of 
satisfaction,  customers  with  self-managed  meters  were  surveyed  to  find  out  about  their  user 
experience. The results show that 65% of customers are satisfied or very satisfied with MIDE 
meters. Additionally, among the most relevant aspects, it stood out that 75% of customers believe 
that  the  MIDE  meter  is  easy  to  use,  and  64%  affirmed  that  it  allowed  them  to  control  their 
consumption and reduce electricity costs. 

D E L I N Q U E N T   P A Y M E N T S  

The  effect  of  the  pandemic  and  the  impossibility  of  carrying  out  field  actions  (service 

suspension and cutoffs) impacted the Company’s delinquent payment indexes negatively. 

 Delinquent payment values in Argentine pesos grew 19.7% as compared to 2020. Once 
again, the steps taken by collection agencies were of crucial importance, inasmuch as through 
them constant communication was maintained with  delinquent customers through the  different 
channels  with  the  aim  of  informing  them  about  their  outstanding  balances  and  the  authorized 
payment locations. Additionally, a new collection agency was added, totaling five agencies for the 
management of Tariff 1 accounts. 

With  regard  to  the  Large  Accounts,  Tariff  1  multi-accounts,  Tariff  2,  Tariff  3  private  and 
governmental segments, the e-mail marketing proactive campaigns addressed to customers with 
early delinquent payment continued,  implementing as  well e-mail campaigns with debt  notices 
between the first and second due dates of the bill. The communication channels adopted for these 
campaigns were WhatsApp, SMS, electronic mail, IVR calls, and delinquent customer recovery 
specialized agents. 

Furthermore,  as  from  the  month  of  March  delinquent  payment-related  campaigns 
addressed  to  new  customers  and  customers  with  no  debt  prior  to  February  28,  2021  were 
launched with suspension notices and suspension of supplies. In this regard, after the publication 
of  ENRE  note  No.  1080/2021,  the  debt  generated  in  the  ASPO  and  DISPO  periods  by  all  the 
inactive customers began to be managed with the usual treatment. 

Additionally, the e-mail marketing proactive campaigns addressed to customers with early 
delinquent payments continued. Such campaigns were redesigned by incorporating new payment 
options and a tutorial on how to make payment from home through edenordigital. With regard to 
Large Accounts, more than 57 thousand personalized calls were made, which prompted payment 
by thousands of customers of this segment. 

Moreover, taking into consideration our customers’ economic situation as a consequence 
of  the  pandemic,  we  offered  more  flexible  methods  of  payment  and  extended  debt  financing 
possibilities.  

 
 
 
 
 
 
 
 
 
 
 
We  detail  below  the  development  of  the  delinquent  payment  balance  in  average  days 

delinquent: 

R E A D I N G  

In 2021, approximately 18 million readings of electricity meters were taken. The indicators 
show  that,  despite  the  difficulties  affecting  the  process,  only  0.2%  of  such  readings  were 
estimated. 

In this regard, and focusing on the improvement and digitization process, the meter reading 
application, which was gradually implemented in December, was streamlined, making it possible 
to  geo-reference  the  reading  process,  capture  images  associated  with  field  observations  and 
manage a more portable application based on Android platform. 

B I L L I N G  

In 2021, in the billing area, processes and teams were reviewed and reorganized so that 
the Company could adapt to the ENRE’s new regulations, which impacted the unrecorded energy 
billing recovery process. 

Furthermore, we developed an intensive campaign to promote sign-ups for the digital bill, 
which resulted in more than 468 thousand Tariff 1 customers signing up for the digital bill and 
more  than  14  thousand  Tariffs  2  and  3  customers  receiving  their  bills  by  e-mail  on  a  monthly 
basis. 

C O M M U N I C A T I O N    

In  edenor,  our  customers  are  at  the  center  of  our  activities,  maintaining  with  them  a 
constant and proactive communication, while offering content that may contribute to improving 
the relationship with the Company. 

During these two years of pandemic, communication has played a pivotal role, mainly to 
keep our customers informed about the changes that have taken place in relation to customer 
service  and  payment  channels,  requirements  for  the  carrying  out  of  procedures,  and  new 
regulations. 

Furthermore, in the month of December we received the Golden Eikon award in both the 
“Best Institutional Advertising, General Campaign” and  the “Best Digital, Internet, Social Media 
and Mobile Digital Communication General Campaign” categories for our “The best energy” and 
“edenordigital” campaigns, respectively. 

 
 
 
 
 
 
 
 
 
 
 
 
It is important to point out that our main communication channels are: e-mail marketing, 
SMS,  website  www.edenor.com,  social  networks,  edenordigital,  and  also  the  mass  media  for 
institutional campaigns. 

The main campaigns launched this year were:  

The Lamparinis | We Care for Energy 

With  the  aim  of  raising  awareness  of  the  factors  that  impact  energy  consumption,  we 

developed a communication campaign featuring The Lamparinis. 

The Lamparinis are an Argentine family –exclusively created for the campaign- specialized 
in smart consumption that cares for energy with good consumer habits and shares them with the 
Company’s customers. 

The  campaign  was  supplemented  with  interactive  proposals  that  were  incorporated  into 
www.edenor.com with the aim of attracting customer interest. One of those proposals was a trivia 
so that the users, in a playful way, could incorporate and learn key concepts to optimize electricity 
consumption. 

The trivia received the UN’s institutional sponsorship and, if all the trivia questions were 

answered correctly, the customers were awarded a certificate of efficiency: 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Digitization 

In  2021,  the  use  of  digital  contact  channels  continued  to  be  promoted.  Different 

communication campaigns were launched, among which the following are worth mentioning: 

Promotion of the digital bill, a simple, fast and sustainable way to access to the bill.   

Understand your bill, a functionality implemented in edenordigital with the aim of helping 

our customers understand their bills. 

Haven’t you transferred the service to your name?, a communication action developed 
in order for our customers to keep the registered user’s name always updated. They can carry 
out this procedure quickly through edenordigital or WhatsApp. 

Press 

The  main  objective  of  the  Press  area  in  2021  was  to  continue  with  both  edenor‘s 
positioning  in  the  media  as  a  model  of  excellence  in  the  provision  of  public  services,  and  the 
improvement of its corporate image. 

The topics of the year focused on the electricity rate-related public hearings, the level of 
investments,  the  change  of  shareholders  and  the  regulatory  decisions  related  to  tariff 
segmentation, delinquent payments and the updating of the database. In all the cases a reactive 
and  proactive  approach  was  taken  to  deal  with  the  inquiries  of  the  press,  seeking  to  sustain, 
amplify and reinforce the corporate message. 

Additionally, and in accordance with the devised communication plan, great efforts were 
made to strengthen the Company’s image, presenting it as a socially responsible and innovative 
company that gives employment. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Alliances 

Innovation as a roadmap: 

For  the  past  few  years,  edenor  has  been  on  the  path  to  digital  transformation  and 
intensification of cutting-edge technology infrastructure. To continue with edenor’s positioning as 
a technology-driven company, throughout 2021 information about the different pilot tests of IoT-
based  remote  meters,  which  made  it  possible  to  continue  providing  the  power  grid  with 
intelligence, was disseminated through specialized news portals and the media.  

On this path to  innovation, the implementation of  the  interoperable QR  in customer bills 
and the installation of optical fiber in the grid stand out as an exponential leap in service quality 
improvement. 

Employment giver | Employer Brand 

In  the  pandemic,  technology  became  an  ally  of  different  human  resources-related 
processes, such as training activities and work recruiting/job searches. Therefore, during the year 
different talent attraction actions were disseminated through the social media and in mass events 
with the aim of enhancing the Company’s reputation and image.  

In 2021, the Company participated in the 13th Human Resources Forum and the Innovation 
Summit organized by the daily El Cronista and La Revista Apertura magazine. At these events, 
the messages communicated by each of the speakers representing the Company were dealt with. 
Furthermore, the Company published more than 80 contents related to work recruiting, job fairs, 
talent attraction programs and actions that show edenor’s culture of work. 

Safety 

In  2021,  an  action  plan  was  developed,  which  consisted  of  preparing  engaging 
communications aimed at  informing and warning customers about the main public safety risks 
and issues in general, as well as at providing them with recommendations in the event of weather 
alerts. The communications were provided throughout the year in social networks, the media and 
the Company’s institutional website. 

Combating fraud in social networks 

In 2021, different profiles of the social network Facebook were reported as they promoted, 
through  Facebook  Marketplace,  methodologies  for  reducing  consumption  or  altering  electrical 
power installations. 

The reporting of fraud practices was made by edenor jointly with Adeera, with the aim of 

fighting fraud, which resulted in the removal of more than 445 publications. 

Furthermore, the different control operations carried out in gated communities throughout 
the year to accompany the fraud practices reported in the social networks were disseminated on 
television, radio, the printing press, the Internet, and the social media. 

Social networks 

The Company’s social networks continued to intensify as strategic contact channels. The 
Company’s profile in LinkedIn strengthened its institutional presence and  promoted edenor as 
employer brand. 

Furthermore, Facebook consolidated as the contact channel with customers. In addition to 
responding to the wide range of enquires and claims, commercial information was provided along 
with  recommendations  on  the  smart  use  of  electricity,  sustainability,  and  public  safety,  and 
weather alerts. 

 
 
 
 
 
 
 
 
 
With regard to Twitter, the Company took steps and succeeded in changing its domain from 
@edenorclientes to @edenor in order to strengthen it as the direct channel with the media and 
other followers. Furthermore, the profile was used to improve the dissemination of strategic topics 
through journalists, institutions with which the Company forged alliances, influencers and strategic 
contacts. 

Finally, YouTube’s role, both as the audiovisual content channel for the general public and 

in leveraging the institutional website, continued. 

By the end of 2021, edenor’s contents reached more than 11.8 million users on the four 

social networks. Moreover, it had a total of 315,817 followers, to wit: 

CUSTOMER SATISFACTION 

With  the  aim  of  identifying  customer  needs  and  expectations  and  assessing  the 
organization’s  global  performance,  putting  the  customer  at  the  center,  different  studies  were 
conducted  about  the  service  and  customer  service.  In  this  regard,  the  following  surveys  were 
conducted: 

General Satisfaction Survey 

The  General  Satisfaction  survey  is  conducted  annually,  since  1993,  with  the  aim  of 
becoming aware of the customers’ opinion, taking into account that they could have or could have 
not  actually  have  any  interaction  with  the  Company.  It  is  the  way  they  perceive  the  different 
aspects of the service.  

In 2021, residential customers’ satisfaction stood at 85.9%, which represents the highest 

value since 2011, with a positive increase of 3.8% as compared to 2020. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
•  General Satisfaction Level  

Transactional Studies 

To  know  the  voice  of  the  customer  and  become  aware  of  his/her  experience  with  the 
Company are our main objectives. Based on this premise, we were able to incorporate surveys, 
as described in previous headings, into all the channels or points of contact with our customers, 
so  as  to  continue  growing  in  line  with  customer  expectations,  having  a  global  vision  of  our 
channels and of the customers’ experience in each of them. 

The first step we took was to become aware of customer satisfaction after an interaction 
with  the  commercial  offices,  the  second  was  to  incorporate  transactional  surveys  in 
edenordigital, and in the month of June, we succeeded in achieving a new goal by implementing 
in the contact center satisfaction surveys addressed both, to the customers who contacted the 
Company  through  the  call  center  and,  from  September,  to  those  who  did  it  through  social 
networks and by e-mail.  

The average satisfaction value with customer service channels in 2021 was: 

 
 
 
 
 
 
 
 
 
 
                       
 
 
 
T E C H N I C A L   M A N A G E M E N T  

E D E N O R ’ S   N E T W O R K  

The system through which we supply electricity is comprised of 80 HV/HV, HV/HV/MV and 
HV/MV  transformer  substations  and  interconnections  with  HV  customers,  which  represents 
19,439 MVA of installed capacity and 1,553 kilometers of 220 kV, 132 kV and 27.5 kV high-voltage 
networks. The MV/LV and MV/MV distribution system is comprised of 18,607 transformers, which 
represents 9,274 MVA of installed capacity, 11,784 kilometers of 33 and 13.2 kV medium-voltage 
lines, and 27,754 kilometers of 380/220 V low-voltage lines. 

The table below shows the most significant data related to the transmission and distribution 

system for the last few years: 

 
 
 
 
 
 
 
 
 
 
 
 
I N V E S T M E N T S  

Investments  made  in  2021  amounted  to  ARS  16,246  million  in  constant  currency.  The 
execution  of  investment  projects  was  given  priority  over  any  other  disbursements  as  a  way  to 
maintaining the provision of the public service, object of the concession, under reliable conditions. 
In order to achieve them,  different protocols  and  organizational  forms had to  be adapted as a 
consequence of the COVID situation. 

In order to meet the demand, improve the quality of the service and reduce non-technical 
losses, the majority of the investments were aimed at the increase of capacity, the installation of 
remote  control  equipment  in  the  medium-voltage  network,  the  connection  of  new  electricity 
supplies, and the installation of self-administered energy meters. All the investments are made 
prioritizing environment protection and public safety.   

In  comparative  terms,  the  level  of  investments  has  increased  in  the  last  few  years,  in 

nominal currency. The development thereof is detailed in the following graph: 

In 2021, investments went to the following accounts:   

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Throughout the year, an additional investment plan was developed, the projects of which 
form part of Agreement on the Development of the Preventive and Corrective Maintenance Work 
Plan  for  the  Electricity  Distribution  Network  of  the  Buenos  Aires  Metropolitan  Area,  signed  in 
December  2020  between  the  Economy  Ministry,  Energy  Secretariat,  the  Regulatory  Authority 
(ENRE) and edenor. The investment  made within this  Plan amounted to ARS 2,205 million in 
2021,  comprising  342  works  carried  out  and  the  improvement  of  supply  in  64  neighborhoods 
within  the  concession  area,  thereby  benefitting  399,577  users  connected  to  the  grid.  Through 
these projects, the assembly of the following facilities was carried out: 

▪  High Voltage Networks: 2.97 Km 
▪  Medium Voltage Networks: 103.5 Km 
▪  Low Voltage Networks: 132.4 Km 
▪  MV/LV Transformer Centers: 80 
▪   Remote control points in the Network: 125 

T R A N S M I S S I O N   S T R U C T U R E  

Our  HV  transmission  network  takes  energy  mainly  from  the  Argentine  Interconnected 
System through the Rodríguez and Ezeiza Substations, and the Puerto Nuevo, Nuevo Puerto, 
Costanera,  Matheu  II,  Matheu  III,  Parque  Pilar  and  Zappalorto  local  thermal  power  plants; 
additionally it exchanges energy with other companies at transmission, distribution and distributed 
generation levels. 

With the aim of improving the quality of the service and meeting the growth in demand, 
we  made  significant  investments  in  the  HV  network,  among  which  the  following  are  worth 
mentioning: 

▪  Replacement of a 6.74 km-long section of a 132 kV oil-paper cable with an XLPE-
type dry cable in the power line that links Puerto Nuevo and Austria Substations. 
▪  Putting into service of the second stage of the works to link José C. Paz Substation 
through  132  kV  power  lines  for  a  total  of  12.2  km  between  Morón  and  Matheu 
Substations.  

▪  Carrying out of works to link the 5x1.4 MW San Martín NIIID Power Plant with Suárez 

Substation. 

S U B T R A N S M I S S I O N   S T R U C T U R E   

Some of the main works performed were: 

▪  Completion of the new  132/13.2 kV 2x80  MVA ARA  San Juan  Substation with  its 
132 kV power lines that link this substation to Morón and José C. Paz Substations; 
▪  Replacement of two 132/13.2 kV - 40 MVA transformers in Nordelta Substation with 

two 132/13.2 kV - 80 MVA transformers; 

▪  Putting into service of: 

o 

o 

o 

o 

four 13.2 kV, 6 MVAr each, power compensation capacitor banks in José C. 
Paz Substation; 
two    13.2  kV,  6  MVAr  each,  power  compensation  capacitor  banks  in 
Aeroclub Substation; 
two  13.2 kV, 6 MVAr each, power compensation capacitor banks in Libertad 
Substation; 
two  13.2 kV, 6 MVAr each, power compensation capacitor banks in Victoria 
Substation; 

The works related to the new 132/13.2 kV 2x40 MVA Oro Verde Substation continue and 

are expected to be put into service in 2022. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
D I S T R I B U C I O N   S T R U C T U R E  

Works performed: 

▪ 

Installation of 69 new feeders in new and existing Substations; 

▪  Closure between MV feeders of Substations and installation of 328 new MV/LV 
transformer centers and 471 power increases, which resulted in a net increase of 
installed capacity of 246 MVA. 

N E T W O R K   I M P R O V E M E N T S  

The  improvements  made  comprised  all  voltage  levels.  The  most  significant  ones  are 

detailed below: 

▪  HV network: replacement  of bushings in 500/220 kV, 220/132 kV and 132/MV kV 
transformers. Continuation of the adjustment plan of power transformers and of the 
replacement of medium-voltage transformers. Replacement of 132 kV and 220 kV 
circuit breakers/disconnectors, and of 132 and 220 kV line protection switchboards. 
▪  MV network: replacement of disconnectors in substations and installation of internal 
arc  protections  in  switchboards.  Significant  replacement  of  old  technology 
underground network, change of medium and low-voltage transformers, and change 
of pieces of equipment in transformer centers. 

▪  LV network: replacement of underground and overhead network. Reinforcement of 

network with product quality problems. 

D I S T R I B U T I O N   T E C H N I C A L   M A N A G E M E N T    

In 2021, and as already mentioned in the different captions of this chapter, it was possible 
to improve the quality of the service while continuing with the plans and projects implemented in 
prior  years.  The  results  obtained  represented  a  significant  improvement  in  SAIFI  and  SAIDI 
service quality indicators. 

Among the main operation and maintenance-related activities carried out throughout the 

year, the following are worth mentioning: 

D I S T R I B U T I O N  

▪  Special Maintenance plans: change and adjustments of line poles  

✓  3,500 MV line poles, 23% of which were replaced by reinforced concrete 

columns. 

✓  59,000 LV line poles. 

▪  Pruning plan in MV network  

✓  Consolidation  of  the  procedure  consisting  of  three  inspections  per  year 
with the related adjustments, which contributed to reducing faults created 
by vegetation contact on power lines.  
In the year, 172,617 trees were pruned or trimmed. 

✓ 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
▪ 

Inspections in distribution networks 

✓  4,483 Km of MV networks. 
✓  21,361 Km of LV networks. 
✓  5,856 inspections of Transformer Centers. 

✓  2,466 thermographic inspections. 
✓  Complete  census  of  “Not  Measured”  equipment  installations  (Public 

lighting, traffic lights, cable television equipment, etc.). 

▪  Leveraging MV planned installation procedures  

When a facility is put out of service on a scheduled basis, a complete examination is 
made along with the necessary adjustments to take advantage of the power cut. Through this 
procedure, more than 4,300 tasks, which include 1,190 replacements of MV line poles, were 
carried out in the year. 

▪  Tasks performed by distribution mobile teams: 
✓  60,997 grouped LV interruptions 
✓  343,316 responses to individual LV claims 
✓  49,226 installations of new electricity supplies 
✓  464,432 energy recovery-related inspections in T1 customers 
✓  28,171 energy recovery-related inspections in T2 and T3 customers; 
✓  254,327 switching operations in the MV network during planned works 
✓  71,119 switching operations in the MV network during forced events 
✓  2,969 LV underground splices 
✓  2,736 MV underground splices 

▪  Operational adjustments due to the pandemic 

Compliance  with  maintenance  and  investment  plans,  maintaining  the  operational 

capacity despite the restrictions and limitations caused by the pandemic. 

▪ 

Implementation of the new SCADA 

In 2021, the replacement of the SCADA system was completed. This brought a solution 
to  the  impossibility  of  expanding  the  real-time  database,  allowing  us  to  add  new  remote 
control points, most of which relate to MV distributed equipment. This new situation allows us 
to design more distributed automation functions that will make it possible to reduce service 
restoration times. 

▪  Diagnosis center 

Analysis of the location, and whether it agrees with the technical documentation, of 
all  the  customers  who  are  dependent  on  electricity  for  medical  reasons,  and  vaccination 
centers. 

In  this  regard,  steps,  similar  to  those  followed  with  customers  who  are  medically 
dependent on electricity, were taken for low-voltage Tariff 3 customers, contacting them and 
prioritizing their normalization. 

▪  Response to claims/outages reported at night 

Increase of operational capacity at nighttime hours during low and high temperature 

seasons to minimize response times to specific claims of our customers. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
▪  Vehicles managed by the mobile teams themselves 

Increased  use  of  the  Company’s  self-managed  vehicles  by  the  operational  staff, 
reducing readiness and transfer times from their domiciles to places of work on streets and 
public spaces. 

▪  Energy theft 

✓  240,314 MIDE meters enabled. 
✓  Continuation of specific control operations in some residential neighborhoods 

and gated communities. 

R E M O T E   C O N T R O L   A N D   R E M O T E   S U P E R V I S I O N  

In 2021, the Remote control plan continued to be carried out and the Substations’ remote 
control equipment was improved. With regard to the latter, we must inform that, as in the case of 
the SCADA, we are implementing a next-generation remote control equipment model.  

✓  409  new  remote  control  operational  points  in  the  MV  distribution  network, 

achieving a total of 2,703 over the existing 1,670 MV feeders. 
✓  Incorporation of 181 remote supervision points in the MV network. 
✓  Continuation  of  the  inspection  of  protections  in  the  MV  distribution  network 
(outside Substations), which enabled the planning of adjustments for 2022. 
✓  With the remote control implementation achieved both in substations and the 
MV distribution network, one out of three switching operations was performed 
from a distance by remote controls. 

✓  Extension  of  the  application  of  IT  Security  concepts  to  the  remote  control 
networks  of  three  HV/HV,  HV/MV  and  MV/MV  substations.  At  present,  47 
remote control pieces of equipment in substations are protected against cyber-
attacks. 

✓  Putting  into  service  of  the  first  remote  control  installation  under  IEC-61850 

standard.  

✓  Technology renewal of the remote control equipment in four substations. 

T R A N S M I S S I O N  

▪  Compliance with the Preventive Maintenance Plan of HV facilities and Substations 

in accordance with regulations. 

▪  Further extension of LLW (Live line working) capacity. Six (6) new LLW light teams, 
comprised of two members, were added in order to avoid interrupting the electricity 
supply  due  to  maintenance  tasks  in  the  MV  network.  It  is  expected  that  in  2022 
twelve more teams will be added, increasing LLW capacity. 

▪  Use  of  the  “Section  isolation”  technique  in  MV  lines  for  the  carrying  out  of  works 

without cutting off the supply of electricity to customers.  

▪  Carrying  out  of  tests  to  design  the  replacement  technique  of  line  poles  and/or 

columns using LLW techniques. 

▪  Commencement of  activities to develop LLW in 132  Kv and  220 Kv  High  Voltage 
Substations jointly with Transba/Transener. The training will be developed in 2022 
in Morón Substation. 

▪  Commencement of the thermography plan in MV overhead line with LLW. Inspection 
of a 750 km-long section in order to detect hot spots in network equipment and carry 
out preventive adjustments. 

 
 
 
 
 
 
 
 
 
 
 
 
 
▪  Moving  of  the  LLW  Insulation  Testing  Laboratory  (ITL)  to  the  Moreno  Alcorta 
building. The lab once again received ISO 17025 accreditation as the country’s only 
insulation  equipment  laboratory  after  the  audit  conducted  by  the  OAA  (Argentine 
Accreditation Agency). 

▪  Maintenance of the interdisciplinary working group for the “Follow-up of status and 
identification of fault patterns in HV metering transformers” with the aim of routing 
maintenance  and  replacement  tasks  based  on  results.  This  group,  jointly  with 
Transener’s  technical  staff,  incorporated  under  its  control  the  risk  matrix  of  HV 
transformers’ bushing insulators. 

▪  Replacement of 87 HV metering transformers, surpassing the goal set for 2021 by 

45%. 

▪  Replacement of the totality of bushings in seventeen (17) transformers, (5 in  ≥300 
MVA transformers and 12 in 40 to 124 MVA transformers), being worth mentioning 
the work performed in the TR4 of Rodríguez Substation (800 MVA – 500 kV Bank). 
▪  Replacement  of  50  MV  disconnectors,  in  line  with  the  objective  of  completely 

removing PVA technology from our facilities. 

▪  Replacement of 45 48Vdc battery banks. The replacement of 48V batteries is crucial 
to ensure power supply to remote control and communications equipment. Priority 
was given to the Substations that serve as “communications nodes”, inasmuch as 
any failure in these nodes implies the loss of communication and remote control of 
a group of substations. 

 
 
 
 
 
 
 
 
 
 
 
 
 
LOGISTICS AND SERVICE  MANAGEMENT   

F L E E T  

In 2021, changes were introduced to the vehicle maintenance application, which make it 
possible  to  rate  the  repairs,  generate  requests  for  hydraulic  equipment,  have  information  and 
fueling keys available on the mobile phone, thus improving user experience and offering a channel 
for making requests customized to the internal customers’ needs. 

Furthermore, 12 insulated bucket trucks with a working height of 15 meters were acquired 
for  transmission  purposes.  By  redesigning  the  truck’s  features,  it  was  possible  to  get  greater 
loading volume, better tooling arrangement in order for the user to have a safe equipment adapted 
to his/her operational tasks. 

Additionally, two hydraulics shops were incorporated, which made it possible to increase 

both the number of bucket trucks and cranes in service and the speed of response.  

In this regard, two pickup bucket trucks were incorporated, thus having equipment in place 
with a working height of up to 11 meters, which allows for the carrying out of operations in places 
that cannot be reached with a ladder nor by the pole-climbing technique, minimizing work hazards 
and increasing productivity. 

Finally, jointly with Mercedes Benz we provided training on the use of trucks to 18 people, 
addressing topics such as economic and dynamic driving techniques, driving during the economic 
spam, correct engine braking application, and maintenance.  

R E A L   P R O P E R T Y  

In 2021, we were able to carry out the development and construction of several works that 
were necessary and a priority for the Company. Among them, the following are worth mentioning: 

▪  Completion of works to enable a new TCP sector in Moreno Alcorta building. 

▪  Azcuénaga building adaptation for the assembly of the meter laboratory.  

▪  Civil engineering works in Casanova, Vidal, Güemes, Castelar, Austria, Boulogne, 

Villa Adelina, Nogues and Villa Adelina Substations. 

▪  Lighting works in Bancalari, Del Viso, V López, Malaver, Edison, Ramos Mejía, Las 

Heras, Malvinas and José C Paz Substations. 

▪  Building of female dressing rooms in González Catán, San Justo, José C Paz, Rolón 

and Merlo buildings. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Q U A L I T Y   M A N A G E M E N T    

S E R V I C E   Q U A L I T Y    

The  ninth  and  penultimate  six-month  period  of  the  2017-2021  five-year  period,  which  is 
governed  by  the  new  Sub-Appendix  IV  to  the  Concession  Agreement  established  by  the  RTI, 
began in March 2021. 

In addition to incorporating district and commune-based service quality controls, a quality 
improvement path with increasing requirements is implemented, regarding not only interruption 
frequency limits and admissible  interruption duration but also the cost of non-delivered energy.  
Additionally, an automatic penalty mechanism was implemented in order that the discounts on 
account of deviations from the established limits may be credited to customers within a term of 
60  days as from the  end of the controlled six-month  period.  As for the values of the  definitive 
penalties, the ENRE’s decision concerning the information submitted for each six-month period 
is required. 

The system of supplementary penalties established by ENRE Resolution No. 198/2018 has 
been maintained. According to such Resolution, supplementary penalties of 300 or 600 kWh per 
consumer based on the Feeder Six-month Period Path Factor (Factor de Sendero Semestral del 
Alimentador  -  FSSA)  and  the  Consumer  Six-month  Period  Path  Factor  (Factor  de  Sendero 
Semestral del Usuario - FSSU) were established as from the fourth six-month period of the RTI 
five-year period, which commenced in September 2018. The penalties that may eventually apply 
will have to be calculated and reported to the ENRE in a term of 120 calendar days as from the 
end of the six-month control period and deposited in an escrow account, whose treatment is also 
regulated by the Regulatory Authority. 

The interruption frequency and the total interruption duration over the last five years are 

detailed below:  

As  can  be  seen  in  the  annual  development  of  these  indicators,  the  trend  towards 
improvement of the interruption frequency indicator as compared to the previous year continued, 
which was reflected in a similar proportion in the total interruption duration indicator, with a slight 
improvement  in  average  interruption  duration.  As  it  has  already  been  mentioned  in  other 
occasions, investment actions in distribution networks, and their ripening over time, often lead in 
the first place to a decrease in the frequency indicator. 

 
 
 
 
 
 
 
 
 
 
 
P R O D U C T   Q U A L I T Y    

With regard to product quality, the regulations that established a quality path for the RTI 
five-year period (2017-2021) continue to be in effect, setting voltage deviation limits for MV and 
LV supplies at a unified value of 8%, 5% exclusively for HV, and the cost of energy delivered in 
poor condition at incremental values throughout the path for both voltage levels and disturbances. 

Voltage and disturbances measuring campaigns that had been suspended by the end of 
March  2020,  by  virtue  of  the  provisions  of  ENRE  Resolution  No.  3/2020  in  the  framework  of 
section  1  of  DNU  297/2020,  which  had  provided  for  the  “Mandatory  and  Preventive  Social 
Isolation”, were resumed as from March 2021 per instruction of the same Regulatory Authority.   

 
 
 
 
 
 
 
 
 
 
 
 
 
T E L E C O M M U N I C A T I O N S   A N D   I N F O R M A T I O N  
T E C H N O L O G Y   M A N A G E M E N T    

In  2021  progress  was  made  towards  the  area’s  goal  of  being  a  strategic  pillar  of  the 
Company’s transformation by accelerating changes in technology, processes and the culture of 
work triggered by the “New Real”. 

Furthermore,  digital  capabilities  were  developed  and  progress  was  made  towards  the 
consolidation of a flexible and robust technology architecture with a “cross-company” vision of the 
processes, taking into consideration a new era for the Company that creates opportunities and 
poses a challenge to development in order to continue providing quality and efficient service. 

D I G I T A L   A R C H I T E C T U R E    

Throughout recent years, the Computer Technology and Telecommunications Department 
has been developing and implementing a new data management strategy. On that path, in 2021, 
data management and governance tools began to be implemented. These tools make it possible 
to solve certain existing issues and support the process of making consolidated decisions at all 
the Company’s levels through consistent processes and tools. We will apply this methodology to 
Asset Base and Regulatory Capital-related aspects. 

Additionally, new operational and commercial circuits continued to be migrated to the Red 
Hat  technology,  which  allows  us  to  unify  integration  services,  interface  reengineering  and 
interface reuse. 

At the same time, we began to design an agile architecture of online services in a single 
platform, which not only makes it possible to accelerate the development of digital channels but 
will  also  provide  greater  speed  for  the  business,  requiring  a  new  working  approach  geared 
towards agility and operational scalability and security. 

I N N O V A T I O N ,   P R O C E S S E S   A N D   I N T E G R A T E D  
M A N A G E M E N T   S Y S T E M  

In  2021,  the  practice  of  Management  by  Processes  was  further  strengthened  with  the 
implementation of 16 analysis and redesign projects, among which the following stand out: New 
Supplies phase II, Supply Management, Meter Management, Collection Management phase II, 
and Remote Management. All of them were accompanied by the required technology components 
and by role and organization adjustments. 

Furthermore,  the  Company  was  successfully  certified  to  the  ISO  9001  (Quality 
Management System), and ISO 14001:2015 (Environmental Management System) standards, as 
well  as  to  the  ISO  45001:2018,  Occupational  Health  and  Safety  standard,  which  replaced  the 
OSHAS 18001:2007. 

With regard to process automation, new transactional robots (RPA) continued to be added 
for  the  management  of  recoveries,  readings,  billing,  collections,  delinquent  payment  and 
customer service. 

Moreover, the “Café en red” (Online Café) program, which brings technology closer to our 
employees to put it to best use, continued to be developed. In this year, 20 meetings were held 
with the participation of 1,800 employees. 

As  we  are  convinced  that  collaborative  and  multidisciplinary  methods  accelerate  the 

production of “value deliverables”, we launched three projects based on agile methodologies. 

 
 
 
 
 
 
 
 
Finally, in order to increase the interaction with users, a chatbot was incorporated into the 
“edenor Soluciones” portal, a space of interaction that allows technology users to channel and 
follow up their requirements and services. 

C O M M E R C I A L   P R O C E S S E S  

In 2021, the commercial system was  adapted  due to the different regulatory  regulations 

issued. 

Additionally,  the  implementation  of  a  concentration  –  reconciliation  system  of  the 
Company’s collections was consolidated, incorporating best market practices to the process and 
making it possible to speed up payment traceability from the moment a payment is made to the 
recording thereof.  

Furthermore, the delinquent payment management process was optimized by means of a 
“Flex”  system  that  allows  for  the  integral  management  of  delinquent  payment  at  the  different 
stages of the process. This system allows for the integration of the different actions performed to 
control delinquent payments, such as campaigns, collection actions with external agencies and 
out-of-court actions. 

Finally,  a  technology  development  project  was  initiated  to  improve  the  meter  reading 
process, which includes the updating of the reading data portal and the devices used in the field, 
the incorporation of Bluetooth communication technology and an image capture module. 

T E C H N I C A L   A N D   O P E R A T I O N A L   S U P P O R T   P R O C E S S E S    

The smart electricity grid is another of the axes of the Company’s Digital Transformation. 
In this regard, we continued to carry out the technology replacement plan of smart meters with 
more than 4,800 meters having been installed in the medium and large customer segments, using 
components of the current smart metering architecture. 

Among the other Smart technology applications, we can mention the following use cases 
that allow us to extend the advantages of the smart grid to other customer segments, such as: 
286  Customers  who  are  dependent  on  electricity  for  medical  reasons,  1,700  Residential 
customers, and 199 Distributed Generation customers. 

It  is  important  to  mention  that  internal  remote  metering  was  carried  out,  such  as  380 
measurements  in  HV/MV  Substations,  182  measurements  of  internal  boundaries,  190 
measurements of low-voltage energy balance, among others. 

Furthermore,  in  December  2021,  the  new  Company’s  own  Metering  Laboratory  was 
acquired and put into service. The Company decided to have  this laboratory in place because 
such  meter  specialist  type  of  facilities  are  an  essential  element  to  any  Electricity  Distribution 
company  that  seeks  to  be  at  the  forefront  of  Smart  Grid  technologies.  Among  the  lab’s  main 
functions,  we  can  mention  the  following:  centralized  management  of  meter  testing  and  meter 
programming,  fraud  analysis,  verification  of  new  metering  equipment,  as  well  as  facilitation  of 
controlled environment testing of different smart devices. 

The Lab is located in the Azcuénaga building and is equipped with: 

A voltage and current generator for meter testing, with a rack for five single/three 

A  test  bench  with  rack  for  10  single/three  phase  meters  and  its  electronically 
- 
controlled  current  and  voltage  generation  module.  The  energy  pattern  has  been 
metrology-certified by the National Institute of Industrial Technology (INTI); 
- 
phase meters; 
Additional  instruments  for  verification  tasks  of  Smart  Grid  devices  and  meters: 
- 
portable  grid  analyzer,  digital  oscilloscope,  function  generator,  direct  current  power 
supply, VARIAC transformers, phantom loads, among others. 

 
 
 
 
 
 
 
 
Additionally, we implemented both the energy purchase system in order to reduce process 
times, minimizing errors and storing information in centralized databases, and the FAE module in 
GELEC System, which facilitates the management of alternative energy sources for customers 
who are dependent on electricity for medical reasons. 

In  order  to  help  reduce  energy  losses,  the  tag  register  was  implemented,  thus  taking 

advantage of the technical visit to detect eventual cases of fraud. 

Finally, in 2021, a tool aimed at bringing the latest technology innovation to the field service 
management process began to be implemented. In fact, the incorporation of Geocall, one of the 
market’s leading tools, will make it possible to have an updated system with better performance 
in  terms  of  response  times,  stability  and  speed  of  responses  to  customers’  claims.  The  tool’s 
release to production is planned for 2022. 

D A T A  

Moving  forward  in  our  strategy  of  being  a  data-driven  company,  in  2021  we  began  the 
implementation of the new Big Data  & Analytics architecture, which includes new components 
that will allow us to meet the different data processing and usage needs. It seeks to ensure the 
generation of timely and adequate information and allows us to take advantage of the benefits of 
advanced analytics, self-service data and data democratization. 

Furthermore, the Data Lab -multidisciplinary team that seeks to answer business questions 
working on different use cases- continued to consolidate, applying new data Discovery as well as 
predictive and prescriptive analytics methodologies. 

In  this  regard,  the  ETR  (Estimated  time  to  restoration)  based  on  machine  learning 
techniques was implemented for MV and LV outages. The same technique was used for making 
demand projections and at a collectibility rate that is currently at a testing stage. 

Descriptive analytics was also used, generating different dashboards concerning training, 

purchases, reworks, supply follow-up, among others. 

C Y B E R S E C U R I T Y  

In  2021,  stage  2  of  the  cybersecurity  response  program  was  completed.  At  such  stage, 
security events detection was improved by increasing logging capabilities of the security event 
manager. Work was carried out to regularize enveloping and/or safeguarding of high-privileged 
accounts. Different surveys were conducted to improve the strategy and design of the recovery 
plan in the event of disasters.  

In addition to the improvements made in the physical and logical security of the OT network, 
and as part of the new Scada-IDMS solution implementation, a network segmentation process 
was carried out with the aim of reducing the probability of attacks on such network. 

Furthermore, a new cybersecurity control process for third parties was implemented, which 
provides greater visibility in the management of information owned by edenor and used by critical 
suppliers. Additionally, we have a new digital certificate control in place that makes it possible to 
minimize  service  interruptions  generated  by  the  certificates’  expiration,  achieving  proactive 
control 30 days prior to their expiration dates. 

Moreover, KPI’s were developed  for information systems access management, reducing 
processing  time  of  access  requests  made  by  internal  customers,  as  well  as  the  number  of 
cancelled orders from 12% to 5%. 

 
 
 
 
 
 
 
 
 
Finally, 

the  Raising  Cybersecurity  Awareness  annual  program  continued 

to  be 
implemented.  Phishing  Drills,  Newsletters  and  Interactive  Modules  were  used  for  raising 
employee awareness about different topics concerning information security and safeguarding. 

I N F R A S T R U C T U R E  

A  new  infrastructure  was  implemented  under  the  cybersecurity  standards  issued  by  the 
NIST,  in which the  new  Scada-IDMS solution was deployed along with the other OT systems. 
This  new  infrastructure  and  the  systems  are  all  monitored,  which  allows  for  the  real-time 
measurement of performance and availability of the Company’s critical systems. To support the 
implementation, an exclusively dedicated team specialist in the infrastructure and the applications 
comprising the solution was formed, providing 24x7 coverage. 

While  adapting  ourselves  to  the  new  hybrid  work  modality  (remote  and  in-person),  we 
continued to equip the Company with more video conference rooms, which not only allow for the 
better interaction of our employees but also increase communication quality considerably in order 
for them to come up with the best ideas, adopt the best decisions and find the best solutions. We 
also  equipped  more  than  1,500  employees  with  state-of-the-art  notebooks  to  contribute  to  the 
better performance of their activities. 

Furthermore, the ITIL (Information Technology Infrastructure Library) processes for  IT&T 
management,  which  impact  the  management  of  edenor’s  technology  assets,  continued  to  be 
implemented.  

T E L E C O M M U N I C A T I O N S  

In  2021,  it  was  possible  to  remotely  control  2,744  transformer  centers,  1,150  of  them 
through Optical Fiber. A new Base Radio was added for better coverage in the concession area, 
thus totaling 12 Radio Bases. 225 km of Fiber-optic cable was laid to improve user communication 
between the buildings and the substations. 

The Contact Center Platform continued to be deployed with the aim of improving customer 
experience. All active digital channels, such as Twitter, Facebook and e-Mails were integrated. 
WhatsApp was added as a new channel. The customer satisfaction survey was also added for 
voice and/or digital channels. 

Furthermore,  an  operational  communications  system  was  implemented  through  the 
Company’s own DMR II Trunking system. This system covers mobile communication needs for 
the Company’s operations within the concession area, adding 11 repeater sites and 610 pieces 
of equipment distributed in the area. 

Throughout the year, new sites with electronic security system continued to be installed, 
including the  integrated  IP  video surveillance  system,  thus adding  320 video cameras, access 
control and perimeter intrusion detection.  

Additionally, the corporate network capacity was extended with a state-of-the-art roster up 
to 10 times its speed in a 10 GB network ring. Improvements were made in the WIFI network at 
different  sites  of  the  Company,  installing  25  Access  Points,  thereby  improving  the  wireless 
network’s coverage and performance. 

Regarding the network of meters, boundary meters (medidores frontera) were installed in 

20 Substations, and a pilot test of IP-meters was carried out.  

Furthermore, the 24x7 NOC 24 was implemented to monitor Telecommunications. 

 
 
 
 
 
 
 
 
 
Finally, improvements were made in the safe supply system in the Delta area and in the 
new Agronomía CCR, carrying out electrical adjustments with UPS systems and generators to 
provide greater autonomy in the event of power failure. 

 
 
 
 
 
 
 
 
 
 
H U M A N   R E S O U R C E S   M A N A G E M E N T    

O U R   E M P L O Y E E S  

edenor’s payroll at the end of 2021 amounted to 4,668 employees. The following graph 

shows the breakdown thereof: 

With regard to the incorporation of personnel, in 2021 we continued to adapt ourselves to 
and  improve  our  recruitment,  selection  and  onboarding  process  under  the  virtual  modality, 
supplementing  it  with  the  in-person  modality  while  complying  with  the  protocols  in  force.  We 
externally covered more than 59 vacant positions. In this year we have incorporated a significant 
number  of  technology  profiles  that  joined  the  Company  to  promote  the  digital  transformation 
process. 

In turn, through our Programs, we incorporated more than 100 Young Technicians and 18 

Interns, who have begun their professional development path in edenor. 

Furthermore, 25 positions were filled through the Internal Recruitment Program, with which 
we  continued  promoting  internal  mobility,  to  invest  in  our  employees’  development  and  their 
integrated perspective.   

Additionally,  we  continued  to  implement  our  plan  aimed  at  building  relationships  with 
universities and high schools that are key to our positioning as employer brand, and to strengthen 
alliances that would allow us to invest in technical training and offer labor opportunities. In this 
regard, we conducted workshops on first employment, addressed to students in the final year of 
schools within our concession area; participated in digital job fairs; and offered talks with experts 
to students and university graduates, reaching more than 10,000 people. 

L A B O R   R E L A T I O N S  

The Company’s labor relations with its employees are built around constant dialogue, which 
is  reflected  in  the  collective  bargaining  agreements  entered  into  with  the  Sindicato  de  Luz  y 
Fuerza  (Electric  Light  and  Power  Labor  Union)  (production  personnel)  and  the  Asociación  del 
Personal  Superior  de  Empresas  de  Energía  (Association  of  Energy  Companies’  Supervisory 
Personnel) (supervision personnel).  

Those  Collective  Bargaining  Agreements  (CCTs)  are  approved  by  the  competent 
authorities, and the working conditions arising therefrom continue to apply until the signing of a 
new agreement by virtue of the provisions of Section 12 of Law No. 14,250, pursuant to which a 
collective bargaining agreement shall remain valid after its expiry if it is not renewed. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Furthermore, the Company continues to enter into several Memoranda of Understanding 
with the aforementioned unions with the purpose of improving productivity, efficiency, and integral 
application of the multi-tasking and multi-professional approach in the development of the tasks 
of personnel posts to increase the quality levels of the service provided to customers. 

Adding to these aspects are the incorporation and adoption of new technologies and the 
introduction  of  changes  in  organizational  structures,  work  plans  and  management  systems, 
including the realignment of positions, duties, work shifts and integration of different workplaces, 
thus allowing for the optimization of the Company’s human resources in the different operation 
areas.  

With  regard  to  the  changes  generated  by  the  COVID-19,  edenor  complies  with  all  the 
measures set forth by the different governmental bodies, developing and applying the  required 
work protocols. 

C O L L E C T I V E   B A R G A I N I N G   N E G O T I A T I O N S  

With  regard  to  wage  agreements,  there  was  a  collective  bargaining  agreement  in  place 
entered into  in December  2020  and effective from January 2021 through March 2021. In  April 
2021 a new agreement, effective until January 2022, was signed. This agreement was reviewed 
in October 2021 and is now in effect until March 31, 2022. 

At the date of issuance of this Annual Report, there is no certainty about future collective 

bargaining agreements. 

C O N T R O L   O F   S U P P L I E R   C O M P A N I E S  

In edenor, we are committed to monitoring compliance with labor, social security and safety 
and health-related obligations by the companies that provide services under the terms of section 
30 of law 20,744. 

 In order for this objective  to be achieved, the  service companies hired by  edenor must 
submit on a monthly basis the documentation that proves their compliance in due time and proper 
manner  with  the  requirements  imposed  by  the  law  in  relation  to  their  business  activities  and 
personnel. 

Furthermore, we continued to improve and streamline the technology tools, such as  the 
digital platform, in order for the companies to provide information on a daily basis about the tasks 
assigned to their staff, together with the names thereof and the place within the concession area 
where such tasks will be carried out. 

The contracting companies submitted the protocols and  follow-up information of COVID-
19 cases. At edenor’s request, they continued training their staff to minimize risks and continue 
providing the services safely. Moreover, they were asked to provide additional training on safe 
working.   

T R A I N I N G   A N D   D E V E L O P M E N T    

In 2021, the design of the Operation Knowledge Management continued, developing the 
TO BE a technician of 20 new tasks. The different training courses were attended by 1,401 people 
from the Distribution areas. 5,454 people have participated in the project since it was launched. 

This high added value project contributes to the building of standards of excellence for the 
service  provided  by  edenor  to  its  customers.  Getting  the  tasks  done  right  the  first  time,  with 
quality,  with  confidence  and  efficiently,  in  the  end  translates  into  a  better  service  for  our 
customers. The tasks comprise the preventive and corrective maintenance and operation of the 
Company’s low, medium and high voltage network. 

 
 
 
 
 
 
 
 
A key achievement of the project is to have coordinated efforts among the different areas 
in  order  to  share,  transfer  and  get  feedback  on  technical  knowledge,  ensuring  a  process  of 
improvement and sustainability. 

Additionally,  the  “Customer  Service  Knowledge  Management”  project  continued, 
working  with  experts  on  the  field  to  design  and  facilitate  different  contents.  The  project  is 
comprised of 94 designs distributed in the following modules: 

✓  Protocol 
✓  Regulatory Aspects 
✓  Digital Media 
✓  Customer Service 
✓ 
✓  Billing 
✓  Technical Aspects 
✓  Soft Skills 
✓  New Supplies 

Indicators Management 

At the same time, 47 designs were made, providing training to more than 450 people from 
different  sectors.  This  initiative  comprised  more  than  7.500  hours  of  training  provided  through 
Webinars and e-learning formats. 

After  14  months,  the  Knowledge  Management  –  “Substations  Design”  project  was 
organized and finally given. 114 employees from the Technical and the Operations Departments 
participated  in  the  project,  totaling  220  hours  of  live  meetings.  Furthermore,  the  Technical 
Department completed 12,430 hours of training with the participation of more than 240 people. It 
was thus possible to capture in one single program all the know-how about Substations acquired 
in the last 30 years, and with a supporting document that will allow for its updating and extension 
as new paths are followed. 

We continued with the Completion of Education proposal jointly developed with the EPPA 
Educational Institute  of the Province  of  Buenos Aires. Of the employees  identified in  2021, 15 
attended the program, and 8 participants graduated in December 2021.  

With regard to training activities in general, in 2021, the hours of training received by our 
own personnel, including the training given to new technicians and engineers, amounted to more 
than 110,000. 

With regard to Promotions, in 2021 we continued making development-related interviews 
promoting the filling of positions that  imply a more complex role and with greater responsibility 
than the positions held by prospective candidates, with internal candidates. The  objective is to 
generate opportunities for employee development based on merit and professional excellence, 
with  the  aim  of  achieving  organizational  objectives  through  motivation  and  job  satisfaction.  49 
employees were promoted. 

For the seventh consecutive year, we carried out, virtually, the “Leaders Program” jointly 
with UCEMA University. The program consisted of a Certification in Management for all leadership 
levels, and a Graduate course in Management addressed to Managers. Additionally, a seminar 
addressed to the same audience was given with the participation of a speaker who based his talk 
on  Neurosciences  applied  to  Leadership.  Furthermore,  we  carried  out  the  third  edition  of  the 
Program “Leading our Self-development”, jointly with the consulting firm Kiwi Devices, addressed 
to the organization’s Specialists and Analysts. A total of 480 participants attended these training 
activities. 

 
 
 
 
 
 
 
 
 
 
 
Among  other  development-oriented  initiatives,  we  conducted  10  virtual  workshops  on 
“Development  Experiences”,  which  were  attended  by  100  Analysts/Specialists  from  different 
Departments,  and  whose  main  objective  was  to  create  spaces  for  conversation  about 
development and self-development in the Company, as well as to share the existing projects and 
practices in connection therewith. 

As for the “Performance Management Process”, Chiefs and Supervisors participated in 
the elaboration of Performance Improvement Plans 2020 for the employees incorporated through 
the Young Engineers or Young Technicians Program. 

Finally,  we  carried  out  a  talent  identification  and  action  plan  definition  process  to 
accompany  the  transformation  of  some  members  of  the  Customer  Service  Department.  We 
surveyed  competencies  through  group  interaction  dynamics,  development  interviews,  and  an 
online assessment, reaching more than 35 employees.  

H U M A N   R E S O U R C E S   M A N A G E M E N T   P L A T F O R M    

In  2021  we  continued  to  improve  and  incorporate  new  functionalities  to  the  “integrated” 
human  resources  management  platform,  launched  in  2017.  It  is  an  open  and  collaborative 
platform  that  not  only  combines  and  integrates  several  information  systems  into  one  single 
management space, but also seeks employee self-management and decentralization to enhance 
the performance of leaders over their work teams.  

O C C U P A T I O N A L   H E A L T H  

In  the  context  brought  about  by  the  health  emergency  due  to  the  Covid-19,  the  Human 
Resources  Department  and,  particularly,  the  Occupational  Health  area,  worked  on  different 
actions aimed primarily at taking care of our employees. 

The  Crisis  Committee  remained  operative  throughout  the  year.  Its  objective  was  to 
permanently  assess  the  measures  to  be  taken  and  define  plans  to  ensure  the  continuity  of 
operations.  The  Committee  was  advised  by  medical  experts  in  the  field,  who  validated  and 
continually reviewed different protocols, measures and recommendations for all staff members, 
which were also submitted to the relevant regulatory bodies. 

For staff members who had to continue carrying out on-site tasks in the electricity network, 
actions were taken in order to guarantee compliance with the different organizational and health 
and safety prevention measures that had been implemented since the previous year.  

Furthermore, the series of talks on topics of interest in the current context, aimed at keeping 
our population informed and accompanied, was completed. In March, 2021, the Healthy Energy 
program came to an end. It consisted in the development of weekly workshops to improve the 
quality  of  life,  focusing  on  education  and  the  adoption  of  healthy  habits,  covering  from  food 
aspects to the incorporation of physical activity habits, seeking to reduce and even avoid the risk 
of infection of COVID or other related diseases. 

To  support  all  these  initiatives,  the  use  of  the  Medical  Epidemiological  Assessment 
Questionnaire to be uniformly used within the medical services and to set the parameters of virtual 
or  in-person  interviews  of  staff  members  with  suspected  symptoms  or  with  close  contact  was 
intensified. Additionally, the COVID platform that was developed in-house was used internally in 
order for the different leaders to be able to not only report to the medical service the cases with 
symptoms and contacts in their teams, but also follow up the development of each of the reported 
cases in the same portal. 

 
 
 
 
 
 
 
 
 
 
 
Finally, the use of the workspace booking application for the Company’s different buildings 
was made mandatory throughout the year. The booking in advance not only ensures the minimum 
distancing required but also offers the possibility of following up the possible close contacts of 
any positive or suspected case that might arise. 

I N T E R N A L   C O M M U N I C A T I O N   A N D   W O R K   E N V I R O N M E N T    

In 2021, our priorities were to keep personnel informed of the measures to be taken into 
account to protect themselves against the COVID-19 and of our role as an essential service, to 
strengthen the sense of belonging, the proximity between the different areas and organizational 
levels through different communication spaces and channels, such as.  

-  The  digital  relationship,  communication  and  management  platform  “edenorcerca”, 
accessible from a mobile application, PC/notebook or any other digital device. The aim 
of  this  platform  is  to  provide  employees  with  a  space  for  simplifying  their  daily 
management, as well as to facilitate real-time access to the Company’s information, 
relevant  news  for  the  internal  public  and  information  to  promote  integration,  among 
other functionalities. 

-  The digital billboards located in our buildings, ensuring that they are clearly visible to 

all the staff as they broadcast information during the whole day. 

-  The Active Network: it is a group of employees, whose function is to share information, 
be the nexus with those people in the Company that have no access to digital channels, 
be  multipliers  of  ideas  and  contents,  form  bonds  and  create  spaces  for  dialogue, 
perform an active listening and contribute innovative ideas to improve on a daily basis 
the way in which we communicate in edenor. 

Furthermore, and in this regard, we conducted the “Pulse Survey” addressed to the staff 
that began working under a mixed modality, which allowed us to continue thinking about initiatives 
to help us adapt to the new context. 

Additionally, we worked on the development of our employer brand, strengthening the ties 
with  the  internal  and  external  public  and  attracting  new  talents,  in  order  for  the  business  to 
continue growing and thereby consolidate edenor as a Company that stands out for the efficiency 
of its service and the excellence of its people.   

S A F E G U A R D I N G   O F   A S S E T S  

In  2021,  the  Security  Operational  Center  (Centro  Operativo  de  Seguridad  –  “COS”) 
continued  to  increase  its  operative  capacity  and  action  protocols  through  the  carrying  out  of 
different monitoring activities and procedures that allow for the optimization of the activity. 

 
 
 
 
 
 
 
 
 
 
P R O C E S S E S   A N D   C O N T R O L  

C O D E   O F   E T H I C S   A N D   C O R P O R A T E   G O V E R N A N C E  

In  2021,  the  Code  of  Ethics  was  updated  and  the  Code  of  Corporate  Governance  was 
incorporated, with the acknowledgement process by all the Company’s employees having been 
developed digitally. The Code provides a roadmap to how we are expected to conduct ourselves 
and lays the foundation for delivering the service of excellence we set out to achieve.  

The Ethics Committee was renamed the Ethics and Corporate Governance Committee. It 
is comprised of the Chairman and Chief Executive Officer, and the Human Resources and the 
Legal  and  Regulatory  Affairs  Departments.  Furthermore,  the  Committee’s  Regulations  that 
govern its functioning were approved.  

Furthermore,  different  internal  communication  campaigns  were  conducted  in  order  to 
consolidate the employees’ knowledge of its contents. The channels used were publications in 
“edenorcerca”, trivia contests, e-mails, and digital billboards. 

With regard to contractors, the activities aimed at strengthening their Ethical Commitment 
and that of their personnel continued to be carried out. This included requiring that contractors 
adopt different measures or reinforce  existing ones, such as having their own  Codes to  which 
their  employees  must  adhere,  conducting  dissemination  campaigns  of  the  values  included 
therein, and making changes to their human resources selection and management processes. 

I N T E R N A L   C O N T R O L   S Y S T E M  

Due  to  the fact that the Company’s securities  are  trade in the United  States, we  had to 
make sure that the business processes and the financial information are in line with the control 
framework  required  by  domestic  and  international  regulations.  Within  these  regulations, 
compliance with the Sarbanes-Oxley Act (“SOX”) passed in 2002 and regulated by the Securities 
Exchange Commission (SEC) is deemed essential. Therefore, edenor has in place a continuous 
process for risk surveying, documentation and controls that allows us to assess the effectiveness 
of  the  internal  control  system  over  economic  and  financial  reporting,  issuing  the  related 
certification on an annual basis. 

As  of  December  31,  2021,  Management  has  assessed  the  effectiveness  of  the  internal 
control  system,  using  the  criteria  set  forth  in  the  conceptual  framework  defined  by  the  COSO 
(2013), and concluded that an effective internal control on the issuance of the financial statements 
has been maintained. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A N A L Y S I S   O F   E C O N O M I C   R E S U L T S    

In fiscal year 2021, the Company posted a loss of ARS 21,344 million as compared to the 
ARS 26,704 million loss recorded in fiscal year 2020. We disclose below the development of the 
Company’s results: 

The operating loss for fiscal year 2021 amounts to ARS 4,397 million, as compared to the 
ARS 30,049 million operating loss recorded in the previous fiscal year. This is due mainly to the 
recognition of the impairment in the Company’s Property, plant and equipment (PP&E) for ARS 
26,248  million  in  fiscal  year  2020,  according  to  the  analysis  performed  by  management  in 
accordance with IAS 36.  

Furthermore, the operating loss was impacted by the non-adjustment of electricity rates, 
as  a  consequence  of  the  freeze  on  rates  provided  for  by  the  Federal  Government,  given  the 
constant  increase  in  the  operating  costs  -necessary  to  maintain  the  level  of  service-  and  the 
Argentine  economy’s  inflationary  context.  The  gross  margin  in  2021  and  2020,  including 
transmission and distribution expenses, was 13% and 15%, respectively.  

The loss for the year 2021 shows a decrease of 20% as compared to the previous year. 
This is due mainly to the fact that fiscal year 2021 is not affected by the impact of the previously 
mentioned impairment of PP&E, partially offset by greater financial costs as a  consequence of 
interest accrued on the debt held by Edenor with CAMMESA, and by the greater impact on the 
income tax line item of the adjustment of the fixed assets account deferred liability, which meant 
determining the liability at a rate of 35% rather than at an average rate between 25% and 27% 
due to the changes introduced in income tax rates, as well as by the impact in fiscal year 2021 of 
the recorded tax inflation adjustment. 

By  means  of  resolution  No.  107/2021,  the  ENRE  set  new  transitional  rate  schedules, 
effective  as  from  May,  which  include  a  partial  9%  average  adjustment  of  rates  for  users.  This 
increase implied a 20.9% increase of the CPD. The Company’s revenue decreased 18%, from 
ARS 137,782 million in 2020 to ARS 113,500 million in 2021. Furthermore, electricity purchases 
in 2021 amounted to ARS 69,800 million, decreasing by 20% as compared to the previous year. 
The demand for electricity increased 5% in GWh, whereas energy losses decreased in the order 
of 6%. 

 
 
 
 
 
 
 
 
 
 
 
 
With  regard  to  operating  costs,  they  recorded  a  decrease  of  approximately  12%  as 
compared to fiscal year 2020, mainly due to the decrease in the charge for doubtful accounts, 
which in fiscal year 2020 was affected by the uncertainty caused by the COVID-19 pandemic. 

Furthermore, Other operating income and expense (including the impairment of Property, 
plant and equipment), amounted to a loss of ARS 45 million in 2021, as compared to the loss 
recorded in 2020 for ARS 26,012 million. Without taking the impairment into consideration, Other 
operating income and expense for 2020 would amount to a gain of ARS 236 million, with net loss 
increasing  by  ARS  281  million,  due  to  the  increase  in  the  charge  for  the  provision  for 
contingencies and in retirement bonuses. 

In  2021,  net  finance  costs  amounted  to  ARS  25,155  million,  as  compared  to  the  ARS 
16,765 million recorded in 2020. This 50% increase in net finance cost is mainly related to the 
increase in commercial interest of the debt held by edenor with CAMMESA as a consequence of 
the lack of adjustment of the electricity rate and the financial difficulties meeting operating costs, 
partially offset by a lower exchange difference loss and the gain on changes in the fair value of 
financial assets. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A N A L Y S I S   O F   T H E   F I N A N C I A L   A N D   C A S H  
P O S I T I O N    

F I N A N C I A L   P O S I T I O N    

 
 
 
 
 
 
 
 
                                                                                         
 
 
 
 
 
 
 
 
 
 
 
 
 
The  variations  recorded  in  the  main  assets  and  liabilities  accounts  as  of  December  31, 

2021, as compared to the previous year, were as follow: 

▪  Property, plant and equipment: The account shows a 3% increase due mainly to 
the  Board  of  Directors’  express  decision  to  prioritize  the  execution  of  investment 
projects with the aim of maintaining the provision of the public service, object of the 
concession, under reliable conditions. 

▪  Trade payables: its increase is due mainly to both the postponement of payments 
to CAMMESA for energy purchased in the Wholesale Electricity Market (“MEM”) as 
from the maturities taking place in March 2020, and the increase in accrued interest, 
as a consequence of the lack of adjustment of the electricity rate and the financial 
difficulties meeting operating costs. 

▪  Trade  receivables:  its  decrease  is  due,  on  the  one  hand,  to  the  improvement  in 
collectibility as a result of the removal of the uncertainty generated by the pandemic, 
and,  on  the  other  hand,  to  the  lack  of  adjustment  of  the  electricity  rate  as  the 
balances are disclosed in constant currency. 

▪  Borrowings: its decrease is mainly due to the disclosure of borrowings balances in 

constant currency. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C A S H   F L O W S  

In 2021, the level of cash and cash equivalents decreased as compared to fiscal year 2020. 
Cash flows provided by operating activities amounted to ARS 21,348 million, which were mainly 
used  for  the  financing  of  the  investment  plan  for  ARS  14,725  million,  for  the  payment  of  debt 
principal and interest for ARS 912 million, and for the purchase of financial assets. 

 
 
 
 
 
 
 
 
 
 
C O M P A R I S O N   O F   V A L U E S  
C U R R E N C Y    

I N   N O M I N A L   A N D   C O N S T A N T  

The table below details the comparative values of the statement of income, both in nominal 

and constant currency: 

M A I N   F I N A N C I A L   R A T I O S    

 
 
 
 
 
 
 
 
 
 
                                                         
 
 
 
 
 
 
 
 
 
 
 
S U S T A I N A B I L I T Y  

S U S T A I N A B I L I T Y   R E P O R T  

In 2021, we issued the seventh sustainability report, which covers the 2019-2020 biennium. 
The  report  details  the  actions,  challenges  and  goals  in  economic  development,  environmental 
care, customer management and employee development-related topics. All of them aligned with 
the Sustainable Development Goals promoted by the United Nations. 

The aforementioned report, which is approved by the Company’s Board of Directors, is 

published on edenor’s website (www.edenor.com). 

At the date of issuance of this Annual Report, the Company’s Management is preparing 

the 2021 Sustainability Report, which will begin to be published on an annual basis. 

I N D U S T R I A L   S A F E T Y  

In  2021,  the  COVID  protocols  continued  to  be  applied  to  all  the  tasks  performed, 
maintaining  the  operative  functions  and  supporting  the  Company’s  operational  areas  in  the 
development of their activities.  

Furthermore, the organizational chart of the Occupational Safety team was reconfigured, 

increasing proximity to and efficiency in occupational safety topics. 

With regard to the Occupational Health and Safety management programs, in the month 
of August we satisfactorily passed the ISO 45001 STANDARD certification audit conducted by 
the IRAM, reaffirming the Company’s commitment to Occupational Risk Prevention. 

To achieve the goals set, we performed several activities, whose results were reflected in 

the improved accident indicators of the last few years. 

The frequency and severity rate of accidents over the last few years is as follows: 

E D E N O R   I N   T H E   C O M M U N I T Y   –   S U S T A I N A B I L I T Y   A N D  
C S R  

Based on edenor’s mission “To deliver a socially responsible electricity distribution service, 
leading  the  energy  transition  that  would  contribute  to  improve  people’s  quality  of  life,  the 
development of business and the community, as well as that of our employees and shareholders”, 
the Company plays a major role in the provision of an essential service in the framework of a new 
energy paradigm and in the fight against climate change, seeking to lead such transition by doing 
its  best  to  have  a  smart  network  in  place,  promoting  energy  efficiency  and  electricity  access 
programs, and helping develop the electric mobility industry in the country. 

 
 
 
 
 
 
 
 
  
 
 
 
  
 
edenor is committed to the development of the community in which it serves, with electricity 
access,  smart  consumption,  education  and  fair  and  quality  employment  comprising  its 
sustainability  strategy,  adopting  the  best  environmental,  social  and  governance  practices.  In 
2021, we continued with the programs that we have been implementing for the last few years, to 
wit:  

• Electricity  access  and  smart  consumption,  aligned  with  SDG  7  that  seeks  to 

ensure access to affordable, reliable, sustainable and modern energy. 

• Quality  Education,  aligned  with  SDG  4,  promotes  equality  of  opportunities  for 
young  people  and  their  employability  by  means  of  professionalizing  practices  and 
workshops  on  first  employment,  in  addition  to  scholarships  and  tutoring  in  technical 
schools and universities. 
• Gender Equality 
• Responsible Production and Consumption 
• Alliances to achieve the goals set 

In this regard, the following plans and programs were developed: 

-  Comprehensive relationship building plan with educational institutions, 

-  Scholarship and mentoring program, 

-  Soft Skills Program, 

-  Electricity access and smart consumption program, 

-  “edenorchicos” educational program,  

-  Volunteering program. 

Finally, we carried out the “Women with Energy” initiative, whose aim is to achieve greater 

gender equality and encourage women to pursue careers in technical fields.  

P U B L I C   S A F E T Y  

In 2021, the annual audit conducted by the IRAM on the Public Safety System (PSS) was 

successfully passed, thus maintaining the related certification. 

With regard to third party accidents, 29% of them occurred in third-party facilities, such as 
inside houses or street lighting columns. Although these accidents occur in facilities that are not 
under the responsibility of edenor, they must be recorded and reported in accordance with the 
Regulatory Authority’s requirements. 

According to the analysis of the accidents recorded in 2021, 65% of them are the result of 

vandalism and third party negligence.  

Furthermore,  we  continued  to  hold  periodic  meetings  with  contractors  to  discuss  public 
safety-related  issues.  At  such  meetings,  the  results  of  the  inspections  performed,  the  goals 
achieved,  the  analysis  of  deviations  found,  and  the  street  accidents  suffered  by  their  staff  are 
presented to the contractors, who are also provided with guidelines for the training to be given to 
their workers. 

Additionally, information about public safety issues in general and recommendations in the 

event of weather alerts continued to be provided, using for such purpose the social networks. 

 
 
 
 
 
 
 
 
 
 
 
Finally, induction courses were given to the municipalities’ staff, firefighters and members 
of the Civil Defense, putting emphasis on the precautions that should be taken when working near 
edenor’s facilities. 

Q U A L I T Y  

As  a  fundamental  pillar  of  the  Integrated  Management  System  (IMS),  all  the  processes 
have been implemented and are certified under the ISO 9001:2015 Quality Management Systems 
international standard. The implementation began in 1999, in the meter-reading, billing, collection, 
procurement  and  logistics  processes,  and,  as  from  2005,  was  extended  to  all  the  Company‘s 
processes.  

In July 2021, the external maintenance audit of the Integrated Management System (IMS) 
-ISO  9001:2015  Quality  Management  Systems,  ISO  14001:2015  Environmental  Management 
Systems- and the ISO 45001:2018 Workplace Health and Safety Management System (replacing 
OHSAS  18001:2007  Occupational  Health  and  Safety  System)  certification  audit  were 
successfully passed, satisfactorily complying with the objectives set. 

 The certifying entity IRAM highlighted as strengths the use of an application that not only 
allows for the digital recording of the inspections carried out but also, based on the information 
directly  entered  into  the  device,  makes  it  possible  to  generate  inspection  reports,  including 
photographic records, thus enabling fast access to online information, avoiding the use of paper. 

The main innovations incorporated into the Quality Management System (ISO 9001:2015 
standard)  were:  customer-focus;  leadership;  people’s  commitment;  process  approach;  better 
evidence-based  decision  making;  relationship  management;  risk  and  opportunity  analysis; 
change planning; and context and stakeholder analysis. 

The purpose is to secure the individuals’ involvement in the compliance with the Integrated 
Management System (IMS) Policy, which was adjusted, disseminated and understood by the staff 
in 2021 in order to adapt it to the requirements of ISO 45001:2018 Occupational Health and Safety 
Systems, implemented by the Company.  

At the same time, we actively participated in the Argentine Standardization and Certification 
Institute  (IRAM);  the  Argentine  Society  for  Continuous  Improvement  (SAMECO):  the  Quality, 
Continuous Improvement and Environment-related sharing experience commissions; the Ibero-
American Foundation for Quality Management (FUNDIBEQ), the National Quality Award (PNC) 
and the Argentine Professional Institute for Quality and Excellence (IPACE). 

C O M M U N I C A T I O N   O N   P R O G R E S S   ( C O P )   -   G L O B A L  
C O M P A C T  

In accordance with the policy of transparency in our operations, the Company submitted its 
Communication on Progress to the UN Global Compact, reporting progress made in each of the 
10  principles  promoted  by  this  initiative.  These  principles  cover  topics  such  as  environment, 
human rights, labor regulations and anti-corruption. The report details the actions, challenges and 
goals assumed by the Company and the work performed to meet them. 

The  Global  Compact  Communication  on  Progress  is  available  on  both  the  Company’s 

official website and the internal network “edenorcerca”. 

 
 
 
 
 
 
 
 
 
 
 
 
Furthermore,  we  entered  into  a  strategic  alliance  with  the  UNO,  with  the  aim  of  raising 
awareness among customers and the general public about the importance of a smart electricity 
consumption to help care for the environment. This action contributed to strengthening edenor’s 
commitment to complying with the Sustainable Development Goals. 

E N V I R O N M E N T A L   M A N A G E M E N T  

edenor is ISO 14001:2015 certified since 1999. 

ENVIRONMENTAL AUTHORIZATION 

In  2021,  edenor  received  the  Environmental  Clearance  Certificate  granted  by  the 
Provincial Agency for Sustainable Development of the Province of Buenos Aires for the following 
works projects: “Power line new William Morris substation”, “New No. 367 Tesei substation and 
power line”, New No. 454  Garín substation and power line”, and “Power line Munro – Malaver 
Substations”.  

Furthermore, the “Power line linking Puerto Nuevo – Colegiales - Melo substations” and 
the  “Expansion  of  Newbery  Substation“  projects  were  granted  the  Environmental  Clearance 
Certificate by the Environmental Protection Agency of the City of Buenos Aires. 

Additionally, with the guiding principle of contributing to the quality of life of our customers, 
the  Special  Authorization  Certificates  were  obtained  for  each  of  the  Company’s  warehouses, 
ensuring proper management in the handling and final disposal of hazardous waste.  

The  aforementioned  certificates  were  granted  by  the  Provincial  Agency  for  Sustainable 
Development  of  the  Province  of  Buenos  Aires  and  the  National  Environment  and  Sustainable 
Development Ministry. 

MONITORING PROGRAM 

In  2021,  level  of  noise  and  electromagnetic  field  measurements  were  made  in  12 
substations; electromagnetic field measurements were also made in 14 High-voltage lines/cables 
and  in  93  transformer  centers.  The  results  obtained  complied  with  the  limits  required  by  the 
regulations for this type of facilities. 

Furthermore, electromagnetic field measurements were made in order to be granted the 
administrative easement of the Company’s transformer centers; with the results of each of such 
measurements being in compliance with the legislation. Not only was compliance with regulations 
in  accordance  with  the  Energy  Secretariat’s  requirements  analyzed  but  the  use  given  to  the 
premises adjacent to centers was also taken into account in order to determine the possibility of 
current or future incidence of the electrical equipment’s electromagnetic emissions. 

TRAINING 

In  2021, 

training  activities  were  developed: 
“Environmental Awareness”, “Waste Management” and “Environmental Pollutants Management”. 
A total of 840 participants attended these training activities. 

following  Environment-related 

the 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
CONTINUOUS IMPROVEMENT 

We actively participated in the Argentine Business Council for Sustainable Development 
(CEADS), the Argentine Society for Continuous Improvement (SAMECO) and the Electric Power 
Distributors  Association  of  the  Argentine  Republic  (ADEERA)  in  working  meetings  and 
Environment-related sharing experience commissions.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
B O A R D   O F   D I R E C T O R S ’   P R O P O S A L  

A P P R O V A L   O F   F I N A N C I A L   S T A T E M E N T S  

As required by section 234 of Business Organizations Law No. 19,550, we hereby inform 
that the Financial Statements for fiscal year No. 29 ended December 31, 2021 will be submitted 
for approval purposes to the next Shareholders’ Meeting. 

A L L O C A T I O N   O F   R E S U L T S  

In compliance with current legal regulations, the Company’s Board of Directors proposes 
that the Annual General Meeting allocate the loss for the year to the Retained Earnings account. 

A C K N O W L E D G E M E N T S  

Finally,  we  would  like  to  thank  all  our  employees,  who  make  of  edenor  the  country’s 
largest electricity distribution company. To all of them, to our shareholders, advisors, suppliers 
and, mainly, to our customers, our deepest gratitude for having accompanied us during 2021. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A P P E N D I X  I :  C O D E  O F  C O R P O R A T E  G O V E R N A N C E  
R E P O R T  

With the aim of strengthening the Code of Corporate Governance as a tool to promote a culture 
of good governance, taking into account the OECD-G20 corporate governance principles and the 
best international practices, on June 19, 2019 the National Securities Commission (“CNV”) issued 
General  Resolution  No.  797/19,  which  updated  the  Code  of  Corporate  Governance  submitted 
annually by the entities authorized to make a public offer of their securities. In this regard, the 
Code  incorporates  educational  content  that  instructs  companies  on  the  benefit  and  the 
importance  of  adopting  the  principles  and  practices  of  good  corporate  governance,  providing 
guidelines that justify those practices and transmit their purpose.  

In  that  regard,  on  October  20,  2021  the  Company  approved  its  own  Code  of  Corporate 
Governance,  taking  into  account  the  set  of  principles  and  rules  that  regulate  the  design, 
composition  and  functioning  of  the  Company’s  governing  bodies,  as  well  as  the  three  powers 
within the Company: the Shareholders, the Board of Directors and the Senior Management (i.e., 
the members of the highest level of Management –Chief Executive Officer and direct reports-). 
Therefore, this Code is an instrument pursuant to which the Company is managed and controlled, 
and  its  structure  determines  both  the  distribution  of  the  rights  and  responsibilities  among  the 
different participants and the other economic agents having an interest in the Company, and the 
rules to be followed for decision making. 

For  the  preparation  of  this  report,  the  Board  of  Directors  followed  the  sample  attached  as 
Appendix to the Corporate Governance Code approved  by the  CNV’s General  Resolution  No. 
797/19. 

A)  THE ROLE OF THE BOARD OF DIRECTORS  

Principles 

I.  The Company must be led by a professional and qualified Board of Directors that will be in charge 
of laying the necessary foundations to ensure the company’s sustainable success. The Board of 
Directors is the guardian of the company and of the rights of all its Shareholders. 

II.  The Board of Directors must be in charge of determining and promoting the corporate culture and 
values. In its actions, the Board of Directors must ensure compliance with the highest standards of 
ethics and integrity based on the company’s best interests. 

III. The Board of Directors must be in charge of ensuring a strategy inspired in the company’s vision 
and  mission  and  aligned  with  its  values  and  culture.  The  Board  of  Directors  must  constructively 
engage with the management to ensure the proper development, implementation, monitoring and 
modification of the company’s strategy. 

IV. The  Board  of  Directors  will  exercise  a  permanent  control  and  supervision  over  the  company’s 
management, ensuring that the management takes measures towards the implementation of the 
strategy and the business plan approved by the Board. 

V.  The Board of Directors must have the necessary mechanisms and policies in place to exercise its 

and each of its members’ duties in an efficient and effective way. 

1.  The  Board  of  Directors  generates  an  ethical  work  culture  and  sets  out  the  company’s 

vision, mission and values. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Company complies with the principles and applies the recommended practice. In this regard, 
the  Board  of  Directors  undertakes  the  administration  in  a  diligent  and  prudent  manner, 
permanently  supervising  the  management  of  the  Company.  The  Board  is  comprised  of 
professional and qualified members to lay the necessary foundations to ensure the Company’s 
sustainable  success,  guaranteeing  to  that  effect  the  highest  standards  of  ethics  and  integrity, 
ensuring the Company’s vision, mission and strategy.  

The Company has an Integrity Program in place pursuant to the provisions set forth in Law No. 
27,401 on Criminal Liability of Legal Entities and the guidelines issued in this regard by the Anti-
Corruption  Office,  comprised  of  a  set  of  internal  mechanisms  and  procedures  for  promoting 
integrity, supervision and control, aimed at preventing, detecting and rectifying irregularities and 
illegal acts. 

In this framework and in line with good corporate governance policies, on October 20, 2021 the 
Board of Directors approved a new Code of Ethics and Corporate Governance, applicable to all 
the  employees,  Board  of  Directors  and  Supervisory  Committee  members,  contractors, 
subcontractors  and  suppliers,  in  order  to  update  the  general  guidelines  that  must  govern  the 
Company’s and all its employees’ conduct in the performance of their duties and in their business 
and professional relationships. Any amendment to the Code, as well as any waiver or exception 
to compliance with its provisions, must be approved by the Board of Directors. Furthermore, the 
Board of Directors approved, on the same date, the Company’s Code of Corporate Governance, 
which is a  dynamic  body of  documents that provides a comprehensive  overview of  the way  in 
which the Company’s Board of Directors and Senior Management manage and direct the activities 
and  business  of  the  Company  with  respect  to  -among  other  aspects-  the  setting  of  corporate 
objectives,  the  carrying  out  of  operations,  the  responsibilities  to  shareholders  and  the 
consideration  of  other  third  parties’  interests,  the  giving  of  assurance  that  the  organization’s 
activities and conduct meet the  safety and soundness standards that are expected from it and 
comply  with  the  law  and  current  regulations,  and  the  protection  of  the  interests  of  both  its 
members and investors. 

Furthermore, the Board of Directors has Internal Regulations in place, the purpose of which is to 
define its powers and responsibilities. Directors must perform their duties with due diligence, care 
and  discretion  and  pursuant  to  the  provisions  of  Business  Organizations  Law  No.  19,550  as 
amended, the regulations of the CNV and those of the markets in which the Company's securities 
are  listed,  helping  promote  transparency  and  always  ensuring  that  the  best  interests  of  the 
Company and its shareholders as a whole are preserved. 

2.  The  Board  of  Directors  sets  the  company’s  general  strategy  and  approves  the 
strategic plan developed by the management. In so doing, the Board of Directors takes 
into  consideration  environmental,  social  and  corporate  governance  factors.  The 
Board of Directors oversees its implementation using key performance indicators and 
taking into consideration the best interest of the company and all its shareholders. 

The Company applies the recommended practice as the Board of Directors is in charge not only 
of  the  business  management,  but  also  of  formulating  and  approving  the  Company’s  general 
policies  and  strategies,  as  well  as  the  management  objectives  and  annual  budgets;  all  of  that 
taking into consideration the Company’s particular circumstances and the environmental, social 
and corporate governance factors.  

The  Board  of  Directors  meets  periodically,  participating  actively  and  with  a  high  degree  of 
involvement in the management of the  Company. Furthermore, on an annual basis, the Board 
approves the investment budget and the financial budget, providing throughout the fiscal year a 
detail of the degree of compliance thereof. 

 
 
 
 
 
 
 
 
 
 
 
 
In  order  for  the  Board  of  Directors  to  exercise  permanent  control  and  supervision  of  the 
management of the Company, at Board meetings the Finance and Control Director presents a 
summary of the monthly Management Report, showing the income statement for the period and 
accumulated comparatively to the previous year and the cash flow statement.   

That  information  is  supplemented  with  periodic  reports  made  by  the  Senior  Management  on 
compliance  with,  deviations  from,  and/or  adjustments  to  both  the  annual  budget  and  the 
Company's  business  plan,  analyzing  their  progress  and  proposing  adjustments  taking  into 
consideration  the  Company’s  particular  circumstances.  In  so  doing,  the  Board  of  Directors 
ensures that the Senior Management takes measures toward the implementation of the strategy 
and the business plan.  

3.  The  Board  of  Directors  oversees  the  management  and  ensures  that  it  develops, 
implements and maintains a proper internal control system with clear reporting lines. 

The Company applies the recommended practice. In this regard, the  Company has a policy in 
place  that  defines  the  components  and  principles  of  its  internal  control  system,  as  well  as  the 
responsibilities for its proper functioning. 

In  compliance  with  current  regulations,  the  Company  has  selected  as  control  framework  the 
criteria  set  forth  in  the  document  “Internal  Control  -  Integrated  Framework”  issued  by  the 
Committee  of  Sponsoring  Organizations  of  the  Treadway  Commission  (COSO  Report),  2013 
version. 

The internal control system is designed by setting strategic compliance items and establishing 
mechanisms  for  detecting  deviations  in  order  to  evaluate  and  correct  them,  observing  and 
complying with the legal framework, the corporate governance rules, codes and policies to which 
the Company is subject.  

The Senior Management, under the supervision of the Board of Directors, sets the Company’s 
objectives,  which  must  be  aligned  with  its  mission,  vision  and  strategies.  These  high-level 
objectives reflect how the Company seeks to create and preserve value for its shareholders. The 
setting of objectives is key in the Company’s strategic planning process. 

Furthermore, the Board of Directors sets the policies and provides and approves the rules and 
regulations. 

Finally, the  Company has  a Policy  in place  with respect to fraud prevention that facilitates the 
reporting of alleged irregularities inside the Company. 

The  Senior  Management  is  responsible  for  the  internal  control.  All  the  internal  control-related 
regulations are supervised by the Audit Committee and the General Management, being in all the 
cases approved by the Company’s Board of Directors. 

4.  The Board of Directors designs the corporate governance structures and practices, 
implementation,  monitors  their 

designates  the  person  responsible  for  their 
effectiveness and suggests changes if necessary. 

 
 
 
 
 
 
 
 
 
 
 
 
 
The Board of Directors approves the Code of Corporate Governance Report along with the Annual 
Report for each year. The Code is prepared in accordance with current regulations and adopts 
the corporate structures and practices set forth in the Company’s Code of Corporate Governance 
and those recommended by the CNV, the Securities and Exchange Commission (“SEC”) and the 
self-regulating markets in which the Company’s securities are listed. Furthermore, the Board of 
Directors approves the different corporate governance policies applicable to the entire Company. 
In  this  regard,  the  Board  of  Directors  has  approved  the  following  policies:  Code  of  Corporate 
Governance, Code of Ethics and Corporate Governance, Best Stock Market Practices, Related-
Party Transactions, among others. 

The  Management  follows  up  on  each  of  the  above-mentioned  policies  to  ensure  effective 
compliance thereof. 

In the way described, the Company applies the recommended practice. 

5.  The members of the Board of Directors have sufficient time to exercise their duties in 
a professional and efficient manner. The Board of  Directors’ Committees have clear 
and formalized rules for their operation and organization, which are disclosed in the 
company’s website. 

The  Company  applies  the  recommended  practice  given  that  each  member  of  the  Board  of 
Directors  performs  his/her  duties  with  due  diligence,  care  and  discretion  and  pursuant  to  the 
provisions  of  Business  Organizations  Law  No.  19,550  as  amended,  Capital  Markets  Law  No. 
26,831, the regulations of the CNV and those of the markets in which the Company's securities 
are listed.  

The Board of Directors has Internal Regulations in place that describe the duties of both the office 
of director individually and the Board of Directors as a whole, detailing the frequency of meetings, 
the form in which meetings are convened and the mechanism for attending the meetings. The 
office of director is personal and cannot be delegated; the director must always act in the best 
interests of the Company and its shareholders as a whole. The Directors who are appointed for 
the first time are instructed on their powers, responsibilities, regulations and internal policies, the 
characteristics of the business, the market in which the Company operates and the regulations 
on the functioning of the Company's bodies.  

The Board of Directors’ members are obliged to keep the Company’s business and information 
to  which  they  have  access  confidential,  and  to  comply  specifically  with  the  Company's  rules, 
regulations and policies in order to exercise their duties professionally and efficiently. 

As for the Committees, they are where the Board of Directors’ members make direct contact with 
different issues and monitor the effective application of the strategic guidelines in order to achieve 
the Company's objectives. 

Each committee has its own regulations that govern its functioning, which have been updated and 
restated  in  the  fiscal  year  ended  December  31,  2021.  The  oversight,  reporting,  advisory  and 
proposal-making duties arise from the regulations and the legislation and regulations in force. 

Furthermore,  the  participating  directors  draw  on  the  information  about  the  day-to-day 
management, eventually recommending adjustments to the strategic guidelines, new policies or 
amendments to those in force. 

B)  THE  CHAIRMANSHIP  IN  THE  BOARD  OF  DIRECTORS  AND  THE  CORPORATE 
SECRETARIAT  

 
 
 
 
 
 
 
 
 
 
 
Principles 

VI. The Board of Directors’ Chairman is responsible for ensuring the effective fulfillment of the Board of 
Directors’ duties and for leading its members. The Chairman must generate a positive work dynamics 
and promote the constructive participation of Board members, as well as ensure that the members have 
the necessary elements and information for decision making. This also applies to the Chairmen of each 
of the Board of Directors’ committees regarding their duties. 

VII. The Board of Directors’ Chairman must lead processes and establish structures seeking the Board 
of  Directors’  members  commitment,  objectivity  and  competence,  as  well  as  the  best  possible 
performance of the board as a whole and its development according to the company’s needs. 

VIII. The Board of Directors’ Chairman must ensure that the entire Board of Directors is engaged and is 
responsible for the Chief Executive Officer’s succession. 

6.  The Board of Directors’ Chairman is responsible for the proper organization of Board 
meetings, prepares the agenda ensuring the cooperation of the other members, and 
ensures  that  they  receive  the  necessary  materials  sufficiently  in  advance  so  as  to 
participate in the meetings in an efficient and well-informed manner. The Chairmen of 
the committees have the same responsibilities for their meetings. 

The  Company  applies  the  recommended  practice.  In  this  regard,  the  Board  of  Directors’ 
Chairman,  jointly  with  the  Corporate  Secretariat  in  charge  of  the  Legal  and  Regulatory  Affairs 
Department, ensures the effective fulfillment of the Board's duties and the participation of all its 
members in decision-making. 

The  Company  guarantees  the  availability  of  relevant  information  in  a  safe,  equal  manner  and 
sufficiently  in  advance  for  decision-making  of  the  Board  of  Directors,  in  accordance  with  the 
provisions of regulations in effect, its Bylaws and the Board of Directors’ Internal Regulations. 

For  that  purpose,  the  meetings  are  called  within  the  legally  established  time  periods  and 
sufficiently in advance via e-mail, in line with the Company’s “Zero Paper” Policy, attaching to the 
Agenda  of  the  meeting  the  information  and  documentation  relating  to  each  of  the  items  to  be 
discussed,  in  order  to  be  duly  analyzed  by  all  the  Board  of  Directors’  members  prior  to  the 
meeting. 

Furthermore, both the Board of Directors’ Chairman and the Secretariat are available to deal with 
all the inquiries and/or needs the Directors and/or Supervisory Committee members may have in 
the fulfilment of their duties, made either via email or by telephone, for arranging meetings and/or 
preparing reports. 

In  turn,  if  applicable,  the  Executive  Directors  in  charge  of  the  different  areas  participate  in  the 
Board of Directors’ meetings, in order to make the pertinent presentation on the issues that are 
the subject of the meeting and answer any inquiries that may arise.   

7.  The Board of Directors’ Chairman ensures the proper internal functioning of the Board 
of Directors through the implementation of formal annual evaluation processes. 

 
 
 
 
 
 
 
 
 
 
 
 
 
The Company applies the recommended practice as the Board of Directors’ Chairman ensures 
the proper functioning of the Board and the implementation of formal processes for its evaluation. 
In  so  doing,  the  Board’s  performance  in  managing  and  directing  the  Company  is  evaluated 
through the approval of the actions taken by each of the directors throughout the fiscal year. 

It is the Annual General Meeting of each year that has the authority to evaluate the actions taken 
by the Board of Directors, in accordance with the provisions of Business Organizations Law No. 
19,550. 

The Board of Directors’ members comply with the provisions set forth in the Bylaws and in the 
Board of Directors’ Internal Regulations. Furthermore, all of the Board of Directors’ resolutions 
are recorded in the  minute book of such body and  give an account  of  its  performance. In this 
regard, the last Shareholders’ Meeting that approved the actions taken by the Directors was held 
on  August  10,  2021,  on  which  occasion  the  actions  taken  by  the  Company’s  Directors  and 
Alternate Directors that had been appointed by the former controlling shareholder of the Company 
were approved. On such occasion, the  current composition of the Board of Directors was also 
completed. The evaluation of the actions taken by the current members of the Board relating to 
the year ended December 31, 2021 will be considered by the next Annual General Meeting to be 
called in a timely manner. 

8.  The  Chairman  generates  a  positive  and  constructive  work  environment  for  all  the 
Board of Directors’ members and ensures they receive continuous training to keep up 
to date and be able to fulfill their duties properly. 

The Company applies the recommended practice. The Board of Directors’ Chairman, jointly with 
the Corporate Secretariat, includes in the Agenda of the Board’s meetings the topics of interest 
to keep the Board of Directors’ members continuously informed and up to date to properly fulfill 
their  duties.  In  this  regard,  updates  regarding  relevant  regulations  have  been  performed 
throughout the year. Furthermore, the Audit Committee’s Annual Plan includes a Training Plan 
for the Directors who are members of such Committee.  

Furthermore, with regard to the Directors exercising executive functions, the Company, through 
the Human Resources Department, develops training plans throughout the year in accordance 
with the needs where applicable. They are regularly invited to lead training experiences related 
to their functions and other business requirements. The Company has an annual training plan in 
place  that  aims  to  support  the  professional  development  and  facilitate  the  recruitment, 
development and retention of its human resources, in addition to being oriented to respond to the 
technical-functional  needs  detected  in  the  annual  review.  The  Training  Plan  includes  activities 
and topics aimed at developing a positive and constructive work environment for all  the members 
of the Board of Directors, both for operational and management tasks. In doing so, they receive 
continuous training to keep up to date and be able to properly fulfill their duties. Such activities 
are taught through in-house courses or external courses in different educational institutions and 
recognized organizations in the market. 

9.  The Corporate Secretariat supports the Board of Directors’ Chairman in the effective 
administration  of  the  Board  and  cooperates  with  the  communication  among  the 
shareholders, the Board of Directors and the management. 

 
 
 
 
 
 
 
 
  
 
  
 
 
 
The Company applies the recommended practice. The Legal and Regulatory Affairs Department 
serves as the Corporate Secretariat. It assists and supports the Board of Directors’ Chairman in 
the  performance  of  his  duties  and  ensures  the  proper  functioning  of  the  Board  of  Directors’ 
meetings  and  the  Shareholders’  Meeting.  It  is  responsible  for  providing  Board  members  and 
shareholders  with  the  necessary  information,  supervising  the  proper  recording  of  corporate 
documentation, assisting the Board of Directors’ Chairman in preparing and complying with the 
Agenda at Board meetings and Shareholder Meetings, distributing to the Directors all the relevant 
information concerning the holding of Board meetings and the documentation to be considered 
therein, and duly reflecting in the minute books the development of the meetings of the managing 
body.  

In  so  doing,  through  the  Legal  and  Regulatory  Affairs  Department,  and  the  Divisions  and 
Subdivisions comprising it, the formal and material legality of the actions taken by the Board of 
Directors are ensured. 

10.  The Board of Directors’ Chairman ensures the participation of all Board members in 
the development and approval of a succession plan for the company’s Chief Executive 
Officer. 

Although there is no specific plan regulating the CEO’s line of succession, the Company complies 
with  the  principles  and  applies  the  recommended  practice  because  the  Regulations  of  the 
Company's Executive Committee, recently amended and restated on 10/20/2021, set out among 
the Committee’s powers the authority to approve the Company’s organizational chart at the Senior 
Management level. Furthermore, the Human Resources Department is in charge of assigning the 
responsibilities,  elaborating  the  succession  plans,  and  programing  and  scheduling  the 
competencies and training of the main executives, including the Chief Executive Officer, with a 
succession plan not being currently deemed necessary.  

C)  COMPOSITION, NOMINATION AND SUCCESSION OF THE BOARD OF DIRECTORS  

Principles 

IX. The Board of Directors must have adequate independence and diversity levels allowing it to make 
decisions  in  the  company’s  best  interests,  avoiding  group  thinking  and  decision-making  by  dominant 
individuals or groups within the Board of Directors. 

X. The Board of Directors must ensure that the company has formal procedures in place for the proposal 
and nomination of candidates to hold positions in the Board of Directors under a succession plan. 

11.  The  Board  of  Directors  has  at  least  two  members  who  meet  the  independence 
requirement in accordance with the current criteria set forth by the National Securities 
Commission. 

The  Company  applies  the  recommended  practice  since  the  Board  of  Directors  has  adequate 
independence and diversity levels in accordance with the Company’s Bylaws, the criteria set forth 
by the regulations of the CNV and the SEC, and the applicable regulations. 

The  Board  of  Directors  is  comprised  of  twelve  Regular  Directors  and  up  to  twelve  Alternate 
Directors appointed by the Shareholders' Meeting. Ten Regular Directors are external, i.e. they 
are not Company employees, and eight of them are also independent. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Board of Directors believes that it  has the  appropriate number of members for the proper 
performance of its functions in accordance with the complexity of the Company and the size of 
the businesses it carries out, allowing the Board to make decisions in the Company’s best interest. 

Furthermore,  the  Bylaws  provide  that  for  as  long  as  the  Company  makes  a  public  offer  of  its 
shares, it must have an Audit Committee in place comprised of, at least, a majority of independent 
members.  The  same  criterion  is  reflected  in  section  I  of  the  Audit  Committee’s  Internal 
Regulations, likewise, the Company is subject to compliance with the Sarbanes-Oxley Act, which 
imposes that all Audit Committee members must be independent. In this regard, all the members 
of the Audit Committee are independent. 

12.  The Company has a Nomination Committee in place that is comprised of at least three 
(3) members and is chaired by an independent director. If the Nomination Committee 
is chaired by the Board of Directors’ Chair, he/she will refrain from participating in the 
discussions for the appointment of his/her own successor. 

The  Company  believes  that  the  recommended  practice  does  not  apply  inasmuch  as  the 
shareholders at the Annual General Meeting appoint the directors, relying  for such purpose on 
the  proposal  made  by  the  Board  of  Directors,  which  ensures  that  the  general  independence 
guidelines  are  set  and  that  the  nomination  of  candidates  will  guarantee  greater  efficiency  and 
transparency in the compliance with their duties. 

Furthermore, it is important to point out that the Company has two shareholders who hold more 
than 75% of the share capital and appoint all the members of the Board of Directors; all that in 
conformity  with  the  provisions  of  current  regulations  and  observing  the  limits  set  forth  in  the 
Bylaws. 

13.  The Board of Directors, through the Nomination Committee, develops a succession 
plan  for  its  members  that  guides  the  pre-selection  process  of  candidates  to  fill 
vacancies and takes into consideration the non-binding recommendations made by 
its members, the Chief Executive Officer and the Shareholders. 

The  Company  complies  with  the  principles  and  although  it  does  not  have  a  Nomination 
Committee, applies the recommended practice, as the Board of Directors itself, when issuing its 
proposal for the appointment of authorities, takes into consideration the requirements set forth in 
the Bylaws and the current regulations, and evaluates the proposed Directors’ résumés in order 
to ensure the highest quality standards. In this regard, it strongly promotes a composition with a 
combination of experience and skills aligned with the Company’s needs.  

Furthermore, the Executive Committee, comprised of Board members, approves the Company’s 
organizational  chart  in  relation  to  the  line  of  succession  of  managers  and  its  related  changes, 
which are timely informed to the  Board  of Directors based on the requirements of the position 
concerned.  The  Executive  Directors  of  the  areas  and  the  person  in  charge  of  the  Human 
Resources Department are in charge of the assignment of first-tier managers’ responsibilities, the 
succession plans and the programming of their competencies, taking into account the non-binding 
recommendations  made  by  the  Executive  Committee,  the  Chief  Executive  Officer  and  the 
Shareholders. 

14.  The  Board  of  Directors  implements  an  onboarding  program  for  its  new  elected 

members. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Company applies the recommended practice. In this regard, the Board of Directors’ Internal 
Regulations provide  that the Directors appointed for the first time are to be instructed  on their 
powers, responsibilities, internal regulations and policies, the characteristics of the business, the 
market in which they operate and the rules on the functioning of the Company’s bodies. 

The  Chief  Executive  Officer,  who  may  be  assisted  by  other  managers  of  the  Company,  is  in 
charge  of  the  onboarding.  The  onboarding  process  begins  with  a  meeting  with  the  Directors 
elected for the first time to be held not later than 30 days after they have been appointed, and is 
supplemented with the sending of the material and documentation about the Company, as well 
as with meetings with other managers in order for them to have all their doubts cleared up and 
become familiar with the Company’s business. 

D) REMUNERATION 

Principles 

XI. The Board of Directors must generate incentives through the remuneration to align the management 
-led  by  the  Chief  Executive  Officer-  and  the  Board  of  Directors  itself  with  the  company’s  long-term 
interests,  so  that  all  the  directors  may  comply  with  their  obligations  towards  all  shareholders  on  an 
equitable basis. 

15.   The company has a Remuneration Committee in place comprised of at least three (3) 

members, all of whom are independent or non-executive. 

Even  though  the  Company  does  not  have  a  specific  Remuneration  Committee  in  place,  it 
complies with the principle and applies the recommended practice as described below. 

In  that  framework,  different  short-  and  long-term  incentive  programs  have  been  created  for  its 
executives in order to align them with the Company's objectives and encourage them to fulfill their 
obligations  on  an  equitable  basis.  The  Human  Resources  Department  and  the  General 
Management approve in an integrated and coordinated manner the remuneration setting process 
by which all the employees, including the Managers, are evaluated in relation to the performance 
of  their  duties  on  an  annual  basis.  The  Company  has  established  a  fixed  and  variable 
remuneration system that is associated with the achievement of previously set objectives and the 
degree of achievement of such objectives. 

Furthermore, the remuneration of Board members is approved annually by the Annual General 
Meeting,  relying  for  such  purpose  on  the  prior  opinion  of  the  Company's  Audit  Committee, 
comprised entirely of Independent Directors. 

16.  The  Board  of  Directors,  through  the  Remuneration  Committee,  establishes  a 
remuneration  policy  for  the  Chief  Executive  Officer  and  the  Board  of  Directors’ 
members. 

The Company complies with the principle and  applies the recommended practice as described 
below. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Audit Committee,  in fulfilment  of  its responsibilities and  as provided  for in  caption  V  of its 
Regulations, renders an opinion on the reasonableness of the proposals for Company directors’ 
and managers’ fees and stock option plans formulated by the Board of Directors, among other 
responsibilities. 

The Committee will try to guarantee that such fees are for amounts similar to those of other people 
in similar positions in domestic companies, taking into consideration several factors, such as the 
Company’s general financial position and the results of its operations. To this end, it may consult 
with experts on remuneration matters, either by itself or through counselors. 

Regarding the Chief Executive Officer’s remuneration, due to the fact that he is a related party, 
his remuneration is approved by the Company’s Board of Directors with the Audit Committee’s 
prior opinion. 

E) CONTROL ENVIRONMENT 

Principles 

XII. The Board of Directors must ensure the existence of a control environment -consisting of internal 
controls developed by the management, internal audit, risk management, regulatory compliance and 
the  external  audit-,  which  establishes  the  necessary  lines  of  defense  to  ensure  integrity  in  the 
company’s operations and financial reports. 

XIII.  The  Board  of  Directors  must  ensure  the  existence  of  an  overall  risk  management  system  that 
allows  the  management  and  the  Board  of  Directors  to  efficiently  guide  the  company  towards  its 
strategic objectives. 

XIV. The Board of Directors must ensure the existence of a person or department (according to the 
size and complexity of the business, the nature of its operations and the risks to which it is exposed) 
responsible  for  the  company’s  internal  audit.  In  order  to  evaluate  and  audit  the  company’s  internal 
controls,  corporate  governance  processes  and  risk  management,  the  internal  audit  must  be 
independent and objective, and have clearly defined reporting lines. 

XV.  The  Audit  Committee  of  the  Board  of  Directors  will  be  comprised  of  qualified  and  experienced 
members, and must fulfill its functions in a transparent and independent manner. 

XVI. The Board of Directors must establish appropriate procedures to ensure the External Auditors’ 
independent and effective performance. 

17.  The Board of Directors determines the company’s risk appetite and also supervises 
and guarantees the existence of an overall risk management system that identifies, 
evaluates, makes decisions on the course of action and monitors the risks faced by 
the company, including, but not limited to, environmental and social risks and those 
inherent in the business in the short and long term. 

The Company applies this recommended practice. It has risk management rules, which describe 
the enterprise risk management (ERM) process implemented, presenting the methodology used 
for identifying and periodically updating the risks that could affect the Company. 

The rules are aligned with the Company's internal control policy and use the reference framework 
set forth in the document "COSO Enterprise Risk Management - Integrated Framework" issued 
by the  Committee of  Sponsoring Organizations of the Treadway Commission (COSO) in June 
2017. 

 
 
 
 
 
 
 
 
 
 
 
 
The ERM is implemented by the Company’s Senior Management. The Internal Audit Department 
is  in  charge  of  providing  the  necessary  support  to  keep  the  document  of  risks  updated, 
collaborating with the Senior Management in the identification and evaluation thereof.  

Additionally,  the  Company  has  a  policy  on  the  internal  control  system,  which  describes  the 
different  components  of  its  control  system  and  the  responsibilities  for  its  proper  operation,  as 
already described in Recommended Practice No. 3. 

Furthermore,  once  a  year  or  whenever  required  by  the  circumstances,  the  Internal  Audit 
Department submits the risk management map and management results to the Audit Committee. 
Additionally, the Company discloses the risks in its Financial Statements (“FFSS”) in accordance 
with the provisions of the International Financial Reporting Standards. In the notes to the FFSS, 
the  Company  discloses  the  “Financial  Risk  Management”  detailing  the  associated  risks,  and 
expressing in each case the position adopted. It also makes, a detailed risk analysis in the annual 
report filed with the SEC on form 20F. 

In  relation  to  fraud  prevention,  the  Company  has  a  policy  in  place  to  facilitate  the  reporting  of 
alleged irregularities within the Company. 

In  this  regard,  the  Audit  Committee,  in  fulfilment  of  its  responsibilities  and  as  provided  for  in 
caption V of its Regulations, oversees the application of the Company's information policies on 
risk  management,  reporting  thereon  in  its  annual  report.  The  Committee  is  comprised  of 
experienced  and  qualified  members  to  audit  and  assess  the  risks  faced  by  the  Company,  the 
internal  controls  and  the  corporate  governance  processes  to  competently  direct  the  Company 
towards its objectives.  

18.  The  Board  of  Directors  monitors  and  reviews  the  effectiveness  of  the  independent 
internal audit and guarantees the resources for the implementation of an annual risk-
based audit plan and a direct reporting line to the Audit Committee.  

The  Company  applies  the  recommended  practice  since  the  Internal  Audit  Department  reports 
functionally to the Audit Committee and administratively to the Chairman. At the beginning of each 
fiscal year, the Internal Audit area must submit the proposed annual audit plan, which provides 
for the operating audits, the planning of the SOX Testing and the anti-fraud program (investigation 
and follow-up of allegations), to the Audit Committee for its evaluation and approval. Meetings 
are regularly held between the Committee and the Department to discuss progress on the annual 
plan and any matter resulting from the reporting channels. 

On an annual basis, the Audit Committee assesses the independence level and performance of 
the  Internal  Audit  in  matters  within  its  authority,  and  discloses  its  assessment  in  the  Annual 
Report.  

Thus,  the  Board  of  Directors  monitors  and  reviews  the  effectiveness  of  the  internal  audit  and 
guarantees  the  resources  for  the  implementation  of  an  annual  risk-based  plan  and  a  direct 
reporting line to the Audit Committee. 

The Internal Audit works in accordance with the International Professional Practices Framework 
(IPPF), issued by the Institute of Internal Auditors (IIA). 

According  to  the  "General  Internal  Audit  Rule",  the  Internal  Audit  Department’s  mission  is  to 
improve  and  protect  the  organization’s  value,  providing  risk-based  analysis,  advice  and 
assurance. 

 
 
 
 
 
 
 
 
 
 
 
19.   The internal auditor or the members of the internal audit department are independent 

and highly qualified. 

The  Company  complies  with  the  principles  and  applies  the  recommended  practice  since,  as 
already  mentioned  in  the  previous  practice,  the  Internal  Audit  Department  reports  directly  and 
functionally to the Audit Committee and, administratively, to the Chairman. Thus, Internal Auditing 
is  an  independent,  objective,  assurance  and  consulting  activity,  designed  to  add  value  and 
improve  the  organization’s  operations.  It  helps  accomplish  the  objectives  by  bringing  a 
systematic,  disciplined  approach  to  assess  and  improve  the  effectiveness  and  efficiency  of 
business, risk management, control and governance processes. 

Furthermore, the members of the Internal Audit Department have policies and rules in place that 
set the parameters to carry out their work with the required objectivity and transparency.  

The rules apply to all the activities carried out by the Internal Audit team and are mandatory for 
its members. 

The  Internal  auditors  apply  the  necessary  knowledge,  skills,  and  experience  when  performing 
internal audit services. Therefore, the internal audit team’s members: 

(i) participate only in those services for which they have sufficient knowledge, skills and 
experience. 
(ii)  strive  to  continually  improve  their  skills  and  the  effectiveness  and  quality  of  their 
services. 

To  this  end,  the  Internal  Audit  Department  develops  an  annual  training  plan  in  order  for  its 
members to gain the technical knowledge of the area and the industry, the necessary soft skills 
and the tools to perform their duties in the most effective and efficient way. 

Finally, it is worth noting that the Internal Audit Department’s mission is to improve and protect 
the organization’s value, providing risk-based analysis, advice and assurance. 

20.  The  Board  of  Directors  has  an  Audit  Committee  in  place  that  acts  based  on  its 
regulations.  The  committee  is  entirely  composed  of  and  chaired  by  independent 
directors  and  does  not  include  the  Chief  Executive  Officer.  The  majority  of  its 
members has professional experience in financial and accounting areas. 

The Company applies the recommended practice since it has an Audit Committee in place that 
acts  based  on  its  regulations,  which  establish  its  functions  and  the  main  operating  rules.  It  is 
entirely comprised of independent Directors in compliance with the CNV’s regulations and the US 
regulations, which include the Sarbanes-Oxley Act and other provisions required by the SEC for 
foreign companies listed on the NYSE. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Among its main duties, we can mention, among others, the following: (i) Supervising the operation 
of the internal control systems and the administrative-accounting system, and of all the financial 
information or other significant events submitted to the regulatory authorities in compliance with 
the  applicable  reporting  requirements;  (ii)  Expressing  an  opinion  on  the  Board  of  Directors’ 
proposal for the appointment of the external auditors to be hired by the Company and ensuring 
their independence; (iii) Reviewing the external auditors’ plans, supervising and evaluating their 
performance and issuing an opinion thereon when the annual financial statements are submitted 
and published; (iv) Supervising the application of the Company's risk management information 
policies;  (v)  Providing  the  market  with  complete  information  on  operations  in  which  there  is  a 
conflict  of  interest  with  members  of  the  corporate  bodies  or  controlling  shareholders;  (vi) 
Expressing  an  opinion  on  the  reasonableness  of  the  proposals  for  Company  directors’  and 
managers’ fees and stock option plans put forward by the Board of Directors; (vii) Expressing an 
opinion on the compliance with legal requirements and on the reasonableness of the conditions 
for the issuance of shares or securities convertible into shares, in the event of a capital increase 
excluding or limiting the preemption right; (viii) Rendering a well-founded opinion on related-party 
transactions in the cases provided for by the Law; and (ix) Providing any report or opinion required 
by  current  regulations,  with  the  scope  and  frequency  set  forth  therein  and  their  eventual 
amendments. 

When  electing  Audit  Committee  members,  the  Board  of  Directors  evaluates  their  professional 
experience along with independence factors, skills, knowledge of the Company's business and 
the  industry,  among  others,  in  order  for  them  to  exercise  their  duties  in  a  transparent  and 
independent manner. 

The Committee is comprised of experienced and qualified members to audit and assess the risks 
faced  by  the  Company,  the  internal  controls  and  the  corporate  governance  processes  to 
competently direct the Company towards its objectives. 

21.  The Board of Directors, with the Audit Committee’s opinion, approves a policy for the 
selection and monitoring of external auditors, which sets forth the indicators that are 
to be considered when submitting to the Shareholders’ Meeting a recommendation on 
the retention or replacement of the external auditor. 

In compliance with the provisions of Section 18, Title V, Chapter III of the CNV’s regulations and 
the Audit Committee’s Internal Regulations, upon the presentation and publication of the annual 
FFSS, the Committee in its annual report, assesses the external auditor’s independence, planning 
and performance under objective parameters and issues a well-founded opinion thereon. 

Therefore,  the  indicators  to  be  considered  to  submit  to  the  Shareholders'  Meeting  the 
recommendation on  the retention or replacement of the external auditor are determined in the 
above-described way.  

Furthermore, throughout the fiscal year, the Committee holds meetings with the external auditors, 
at  least  quarterly,  when  the  Company’s  interim  FFSS  are  reviewed  and  whenever  deemed 
necessary.  

In view of the above, the Company complies with the principles and applies this recommended 
practice.  

F) ETHICS, INTEGRITY AND COMPLIANCE  

 
 
 
 
 
 
 
 
 
 
 
Principles 

XVII. The Board of Directors must design and establish appropriate structures and practices to promote 
a culture of ethics, integrity and regulation compliance that prevent, detect and address serious corporate 
or personal misconduct. 

XVIII.  The  Board  of  Directors  will  ensure  the  implementation  of  formal  mechanisms  to  prevent  or 
otherwise  deal  with  conflicts  of  interest  that  may  arise  in  the  administration  and  management  of  the 
company. It must have formal procedures in place that seek to ensure that related-party transactions are 
conducted  in  pursuance  of  the  company’s  best  interest  as  well  as  the  equal  treatment  of  all  its 
shareholders. 

22.  The  Board  of  Directors  approves  a  Code  of  Ethics  and  Conduct  that  reflects  the 
company’s ethical and integrity values and principles, as well as its culture. The Code 
of  Ethics  and  Conduct  is  informed  to  and  binding  on  all  the  company’s  directors, 
managers and employees. 

The Company complies with the principles and applies the recommended practice. The Company 
has  a  Code  of  Ethics  and  Corporate  Governance  in  place  that  describes  the  principles  and 
practices to which the Company is committed. They serve as a guide in the daily actions of its 
employees and contractors, and reaffirm the Company's ethical conduct guidelines, aligned with 
those of its controlling shareholder. 

The Code of Ethics and Corporate Governance is publicly available on the Company's website, 
additionally it is informed to and binding on all the employees and members of both the Board of 
Directors  and  the  Supervisory  Committee,  and  governs  the  conduct  and  relationships  in  the 
Company’s workplace. Furthermore, the Code is included in the general contracting conditions, 
and to the extent that its principles are compatible with the nature and modalities of each business 
relationship,  such  principles  are  to  be  applied  to  the  Company's  relationship  with  contractors, 
subcontractors, suppliers and consultants, according to laws in effect. 

Failure to comply with the terms of the Code may result in the application of disciplinary sanctions 
and/or  corrective  measures,  including  the  termination  of  the  employment  relationship.  Without 
prejudice to the  foregoing,  Code violations may also constitute violations of the applicable law 
and result in the application of administrative, civil and/or criminal penalties to both the staff and 
the Company. 

None of the people subject to compliance with the Code may claim ignorance of the Code, or 
authorize, consent to or tolerate Code violations. 

The Human Resources Department will be in charge of assessing the seriousness of the violation 
and  determining  the  sanction  to  be  applied,  according  to  the  current  internal  regulations. 
Furthermore, it may request that the issue be dealt with by the Ethics and Corporate Governance 
Committee comprised of: 

- The Chairman and Chief Executive Officer. 
- The Human Resources Director. 
- The Legal and Regulatory Affairs Director. 

 
 
 
 
 
 
 
 
 
 
 
 
The Company also has a  Policy on Best Stock Market Practices in place, which regulates the 
trading of the Company’s securities. This policy has been implemented in order to avoid the use 
of  privileged  information  by  the  Company’s  employees  or  Board  of  Directors  or  Supervisory 
Committee members who, by reason of their duties and/or position, may have access to material 
non-public information, and use it to trade securities, in order to gain an advantage for themselves 
or for others, either directly or indirectly. 

The terms of such policy agree with the guidelines prescribed by section 117 of Law No. 26,831 
on Capital Markets, all rules issued for its implementation in section 1, Title XII, Chapter III, Part 
I of the CNV’s Regulations (TR 2013), the SEC’s provisions, the federal laws of the United States 
of America on financial instruments, and the Sarbanes-Oxley Act (the "Regulatory framework"). 

23.  The  Board  of  Directors  sets  up  and  periodically  reviews  an  Ethics  and  Integrity 
Program,  based  on  risks,  dimension  and  financial  capacity.  The  plan  is  visibly  and 
unequivocally  supported  by  management,  which  appoints  an  in-house  officer  to 
develop,  coordinate,  supervise  and  periodically  evaluate  the  effectiveness  of  the 
program. The program provides for: (i) periodic training for directors, managers and 
employees  on  ethics,  integrity  and  compliance  issues;  (ii)  internal  channels  for 
reporting irregularities, which are open to third parties and properly communicated; 
(iii)  a  policy  against  retaliation  protecting  whistle-blowers,  and  an 
internal 
investigation  system  that  respects  the  rights  of  the  individuals  under  investigation 
and imposes effective sanctions for violations to the Code of Ethics and Conduct; (iv) 
policies  on  integrity  in  bidding  procedures;  (v)  mechanisms  for  the  Program’s 
periodic risk  analysis, monitoring and evaluation; and (vi) procedures ensuring the 
integrity  and  background  of  third  parties  or  business  partners  (including  due 
diligence  procedures  to  verify  the  absence  of  irregularities  and  illegal  acts  or  the 
existence of vulnerabilities in corporate transformation and acquisition processes), 
including suppliers, distributors, service providers, agents and brokers. 

The Company applies the recommended practice as it has an Integrity Program in place pursuant 
to the provisions of Law 27,401 on Criminal Liability of Legal Entities, comprised of a set of internal 
mechanisms  and  procedures  for  the  promotion  of  integrity,  supervision  and  control,  aimed  at 
preventing, detecting and rectifying irregularities and illegal acts. The main rules and regulations 
comprising it are: (i) the Code of Ethics and Corporate Governance; (ii) Internal Control System 
Policy; (iii) Delegation of Authority Policy; (iv) EDENOR S.A. Best Stock Market Practices Policy; 
(v) Policy to facilitate the reporting of  possible irregularities within the Company; (vi) Policy for 
Entering into Contracts; (vii) Information Security Policy; (viii) General Internal Audit Rules; (ix) 
Risk  Management  Rules;  (x)  General  Contracting  Conditions;  (xi)  Code  of  Corporate 
Governance; (xii) Ethics and Corporate Governance Committee’s Regulations; (xiii) Procedures 
associated with the aforementioned rules, among others. 

The rules are based, among other things, on the following basic premises: (i) obligation to protect 
whistle-blowers and prohibition against retaliation; (ii) ensuring open and competitive procedures 
in the selection of suppliers; (iii) zero tolerance of bribery or improper payments made in the name 
or the interest of the Company; (iv) prohibition against giving gifts and/or making small amount 
payments to public officers, and reporting these situations; (v) prohibition against receiving gifts 
for  amounts  greater  than  50  dollars  as  a  business  courtesy,  with  the  Ethics  and  Corporate 
Governance Committee’s prior authorization being required if such amount is surpassed.  

 
 
 
 
 
 
 
 
 
 
 
 
Throughout 2021 the Company worked on the review and adaptation of the Company's internal 
policies  and  procedures,  and  on  the  preparation  and  implementation  of  a  training  program 
addressed  to  the  Company’s  different  levels  based  on  their  roles  and  responsibilities.  In  this 
regard, in the month of October the Code of Ethics and Corporate Governance was updated and 
the Code of Corporate Governance was approved. Additionally, each of the Company’s areas is 
actively working on the review and update of the internal policies, as a consequence of the change 
of control of the Company, in order for them to reflect the values and principles of the Company 
and its controlling group. 

The  Company  continues  working  on  this  matter  to  periodically  provide  new  training  activities, 
which are necessary to raise awareness at the different levels of the Company. 

Furthermore, the Company has a policy in place to facilitate the reporting of alleged irregularities 
within the Company as well as the protocols to deal with them. Both documents aim to implement 
mechanisms  that  allow  for  the  adequate  reception,  treatment  and  follow-up  of  reported 
allegations, among other issues, of questionable accounting practices, corruption, embezzlement 
and misuse of assets, and other possible violations to the Code of Ethics. Additionally, it describes 
the different reporting channels available, including the Ethics Hotline, consisting of a series of 
anonymous channels operated by an external provider, which makes it possible both to guarantee 
the reporter’s anonymity and that the information reported meets the highest standards of integrity 
and  confidentiality.  The  entire  process  is  supervised  by  the  Audit  Committee,  which,  at  least 
quarterly, is informed by the Internal Audit Department of all the cases received, analysis carried 
out and resolutions adopted. 

24.  The Board of Directors ensures that formal mechanisms are in place to prevent and 
deal with conflicts of interest. In the case of related-party transactions, the Board of 
Directors approves a policy that sets out the role of each corporate body and defines 
how to identify, manage and disclose transactions that are detrimental to the company 
or only to certain investors. 

The Company complies with the principles and applies the recommended practice. The Board of 
Directors  ensures  that  formal  mechanisms  are  in  place  to  prevent  and  deal  with  conflicts  of 
interest. 

The Company has internal policies in place that reaffirm the guidelines of ethical conduct. In fact, 
the Code of  Ethics  and Corporate Governance expressly regulates the principles and conduct 
guidelines on the relationship with customers, suppliers, shareholders and investors, as well as 
with the public sector. 

With regard to related-party transactions, the Board of Directors, in accordance with the provisions 
of Law No. 26,831 on Capital Markets, approves and reports to both the CNV as a "relevant event" 
and the markets where the Company is listed, those related-party transactions that exceed the 
established limits on the Company's shareholders equity. In compliance with the provisions of the 
aforementioned  Law,  the  Audit  Committee  issues  an  opinion  on  such  transactions  prior  to  the 
treatment of the issue by the Board of Directors. 

In addition, the Company discloses its agreements with related parties in the interim and annual 
FFSS in accordance with current regulations in this regard and in compliance with the provisions 
of section 72 of Law No. 26,831 on Capital Markets. 

 
 
 
 
 
 
 
 
 
 
 
 
 
With  the  aim  of  ensuring  that  related-party  transactions  are  conducted  in  pursuance  of  the 
Company’s best interest and the equal treatment of all its shareholders, the Company complies 
with  the  annual  publication  of  its  controlled  and  related  companies  through  the  Financial 
Information Highway, detailing the degree of control and percentage interest held. 

Additionally, the Company has an internal procedure in place for entering into contracts, which 
includes the defined mechanism to identify related parties. This seeks to reasonably ensure that 
"related-party" transactions are conducted on an arm’s length basis, for which purpose they must 
be subject to this specific prior authorization and control procedure that is carried out under the 
coordination of the Company’s Legal and Regulatory Affairs Department and which involves the 
participation of both the Board of Directors and the Audit Committee. 

Furthermore, the internal controls, the risk management and the internal audit activity are part of 
the  mechanisms  to  identify  and  avoid  detrimental  conflicts  of  interest,  by  means  of  specific 
controls on such transactions. 

Finally, the Audit Committee is responsible, among other duties, for providing the market with full 
information on transactions in which there is a conflict of interest with members of the corporate 
bodies  or  controlling  shareholders  and  issuing  a  well-founded  opinion  on  related-party 
transactions in the cases provided by the Law. 

G) SHAREHOLDER AND STAKEHOLDER PARTICIPATION 

Principles 

XIX. The company must give equal treatment to all the Shareholders. It must guarantee equal access 
to  non-confidential  information  that  is  relevant  for  decision-making  at  the  company’s  shareholder 
meetings. 

XX.  The  company  must  promote  the  active  participation  of  all  Shareholders  based  on  appropriate 
information, especially regarding the composition of the Board of Directors, 

XXI. The company must have a transparent Dividend Distribution Policy aligned with the strategy. 

XXII. The company must take into account the interests of its stakeholders. 

25.  The company’s website discloses financial and non-financial information, providing 
timely  and  equal  access  to  all  Investors.  The  website  has  a  specialized  section  to 
address Investors’ inquiries. 

The Company applies the recommended practice. In this regard, all shareholders are given equal 
treatment,  and  mechanisms  are  established  to  guarantee  equal  access  to  non-confidential 
information  that  is  relevant  for  decision-making.  For  this  purpose,  the  Company  has  a  public 
access  website,  where  market,  financial  and  non-financial  information  is  gathered  and 
disseminated, providing access to all interested parties, investors and shareholders, as well as a 
channel  that  allows  them  to  interact  with  each  other.  The  site  not  only  provides  relevant 
information  on  the  Company  (Bylaws,  economic  group,  composition  of  the  Governing  Body, 
FFSS, Annual Report, etc.) but also gathers customer concerns in general.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
As for investors, the Company has information mechanisms in place for them and a specialized 
area to receive and manage their inquiries and concerns, which should not imply the disclosure 
of  confidential  information  or  information  not  previously  disclosed  to  the  public.  The  website 
contains the contact information of the Investor Relations Division, which is in charge of providing 
information and answering inquiries from potential investors, analysts and shareholders. 

Additionally,  the  Company  has  presence  in  social  media  (Facebook,  Instagram,  Twitter  and 
LinkedIn), through which it not only publishes relevant information on the organization but also 
interacts with its followers. 

The Company guarantees that the information conveyed through electronic means complies with 
the highest standards of integrity and confidentiality, seeking to preserve the data and information. 
The systems used safeguard and protect the information and its reliability, having strong safety 
mechanisms  in  place  and  complying  with  the  data  protection  regulations  that  prevent 
unauthorized persons from having access to, modifying, deleting and/or damaging the information 
provided. 

26.  The  Board  of  Directors  must  ensure  that  there  is  a  process  in  place  for  the 
identification and classification of its stakeholders and a communication channel for 
them. 

The Company complies with the principles and applies this recommended practice. In this regard, 
the  Board  of  Directors  ensures  that  specific  policies  and  procedures  are  in  place  for  the 
identification,  classification,  management  and  resolution  of  conflicts  that  may  arise  among  the 
members  of  the  Managing  Body,  First-tier  Managers  and  Supervisory  Committee  members  in 
their relationship with the Company or people related thereto. 

The Company has specific procedures set out in the Code of Ethics and Corporate Governance, 
the Policy for entering into Contracts, the Best Stock Market Practices Policy and the Disclosure 
Committee’s Regulations that are applicable to the Board of Directors, employees, contractors, 
subcontractors, suppliers, etc. 

Furthermore, the Company ensures the existence of communication channels to be in contact 
with  its  stakeholders.  For  this  purposes,  the  stakeholders  can  access  the  Company's  website 
where they can find public information and express their concerns and make inquiries through the 
Investor Relations Division, which is in charge of providing information and answering the inquiries 
of potential investors, analysts and shareholders.    

Additionally,  and  as  already  mentioned  in  the  previous  practice,  the  Company  has  official 
accounts  in  the  most  popular  social  media  (LinkedIn,  Facebook,  Twitter,  YouTube)  allowing 
customers to send their concerns and inquiries through them, thereby maintaining a continuous 
communication with the community. 

The Company also has a mobile application (edenordigital) for customers to carry out procedures 
and make inquiries in a fast and simple way. Among the app’s functions, customers can visualize 
their bills and pay them with a credit or debit card, make claims, calculate the approximate value 
of  their  next  bills,  receive  service  interruption  notices,  request  technical  support,  among  other 
procedures  and  operations.  The  tool  provides  a  direct  communication  channel  between  the 
Company and the customers. 

 
 
 
 
 
 
 
 
 
 
 
 
27.  The  Board  of  Directors  submits  to  the  Shareholders,  prior  to  the  holding  of  a 
Shareholders’ Meeting, a “provisional information package” that allows Shareholders 
-through  a  formal  communication  channel-  to  make  non-binding  comments  and  to 
share dissenting opinions on the recommendations made by the Board of Directors, 
with the latter having to expressly pronounce on the comments received that it deems 
necessary when the final information package is sent. 

The Company applies the recommended practice as indicated below. 

The  Board  of  Directors,  through  the  Corporate  Secretary,  ensures  that  the  relevant  and/or 
required information is available to the shareholders, sufficiently in advance for decision-making 
and proper analysis. 

The  Company’s  Shareholders  are  called  to  participate  in  Shareholders’  Meetings  through  the 
publication of legal notices and in the CNV’s Financial Information Highway in the form and for 
the period set forth in the applicable current regulations along with the relevant documentation 
and  the  recommendation  of  the  Board  of  Directors  as  provided  for  in  the  Bylaws,  Business 
Organizations Law No. 19,550 and Law No. 26,831 on Capital Markets. In addition, for further 
information purposes, the Company’s website has an investor relations channel available, which 
includes  all  types  of  relevant  information  (FFSS,  filings  before  regulatory  authorities,  relevant 
events, etc.) and where shareholders and/or the general investing public can also make inquiries. 

To  promote  the  active  participation  of  all  Shareholders  based  on  appropriate  information,  the 
Company’s Bylaws sets forth that Ordinary and/or Extraordinary Shareholders’ Meetings will be 
called by the Board of Directors or the Statutory Auditor in the cases provided for by law, or when 
deemed  necessary  by  any  of  them  or  when  requested  by  the  shareholders  of  any  class 
representing at least 5% of the share capital. In the latter case, the request will specify the items 
to  be  dealt  with  and  the  Board  of  Directors  or  the  Statutory  Auditor  will  call  the  Shareholders’ 
Meeting to be held within a maximum term of 40 days after the receipt of the request. If the Board 
of Directors or the Statutory Auditor fails to do so, the Shareholders’ Meeting may be called by 
the controlling authority or court order. 

Without  prejudice  to  the  foregoing,  the  resolutions  to  be  taken  at  Shareholders’  Meetings  are 
circulated in draft form to the participants by the Corporate Secretariat in advance of each meeting 
so  that  all  of  them  can  make  comments,  thereby  facilitating  the  organization  of  each  meeting. 
Nevertheless, after the free discussion that takes place at each Shareholders’ Meeting, the final 
versions of the minutes in draft form are projected by the Corporate Secretariat. 

28.   The  company’s  bylaws  provide  that  Shareholders  may  receive  the  information 
packages  for  Shareholders’  Meeting  through  virtual  means  and  participate  in 
Shareholders’ Meetings through the use of electronic means of  communication that 
allow  for  the  simultaneous  transmission  of  sound,  images  and  words,  ensuring 
compliance with the principle of equal treatment to participants. 

Although  they  are  not  contained  in  the  Company's  Bylaws,  the  Company  complies  with  the 
application of the principles as it gives equal treatment to all the shareholders, guarantees equal 
access  to  non-confidential  information  that  is  relevant  for  decision-making  in  the  Company’s 
Shareholders’  Meetings  and  promotes  their  participation  in  the  Shareholders’  Meetings.  As 
already explained in previous practices, the Company facilitates the necessary means to keep a 
permanent and fluid dialogue with its shareholders. 

The Company calls the shareholders to participate in Shareholder Meetings through the means 
set forth in both the Bylaws and current regulations, which are effective and do not undermine the 
principle of equal treatment to shareholders.  

 
 
 
 
 
 
 
 
 
 
 
Due to the widely known health emergency situation occurred in 2021, and in compliance with 
the health-care and distancing measures provided for by current regulations, and in accordance 
with the provisions of General Resolution No. 830/2020 of the CNV, that authorized the holding 
of remote shareholder meetings during the period of the state of health emergency and restriction 
on  free  movement,  even  for  those  companies  whose  bylaws  do  not  have  an  explicit  provision 
thereon, as is the case of the Company, Shareholders’ Meetings in 2021 were held remotely by 
audiovisual electronic means, which allowed for: a) the free accessibility of all the participants to 
the  Shareholders’  Meeting;  b)  the  possibility  to  speak  and  vote  at  the  Shareholders’  Meetings 
through  the  simultaneous  transmission  of  sound,  images  and  words  during  the  entire 
Shareholders’ Meeting, ensuring the principle of equal treatment to all the participants; and c) the 
digital recording of the development of the entire Shareholders’ Meeting and the preservation of 
a digital copy.  

Furthermore,  taking  into  account  the  good  corporate  governance  practices  and  the  current 
regulatory framework, the Company amended its Bylaws in order to make the holding of remote 
Board of Directors’ meetings possible, incorporating the necessary technology. Such amendment 
is pending approval by the ENRE in order to proceed with its registration with the Public Registry. 

29.  The Dividend Distribution Policy is aligned with the strategy and clearly provides for 
the criteria, frequency and conditions under which dividends will be distributed. 

The Company complies with the principles, even though it does not have a Dividend Distribution 
Policy in place. No dividends have been distributed since 2001, due to the fact that profits were 
reinvested; therefore, to date, the Company does not have such a Policy.   

Nevertheless, the Board of Directors will prudently evaluate the possibility of making a proposal 
for  the  distribution  of  dividends  to  its  shareholders  in  each  fiscal  year,  taking  into  account  the 
possibilities and the regulatory, legal and contractual limitations.