Company: PAM
Filing Date: 2025-04-16
Form Type: 20-F
Source: 0001292814-25-001504
Chunk: 101

Company: Pampa Energy Inc.
Filing Date: 2025-04-16
Form: 20-F
Item: Item 18
Chunk 101
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 the Court at the request of the parties, the latter decided to continue with the procedure. On April 3, 2024, ICC notified the     
  parties of the final award issued by the arbitration court on April 2, 2024, resolving to: (i) reject all of POSA’s claims            
  except one, ordering Pampa to pay the corresponding 33.60% of (a) the payments received under the Leasing Agreement up to the date    
  of the Final Award plus interest and (b) the payments that the Company receives under the mentioned contract and (ii) grant           
  Pampa’s counterclaim. On April 10, 2024, the Company filed an action for a partial annulment of the final award.                      
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Additionally, the Company has
recorded provisions for civil, commercial, environmental, administrative, labor, tax and customs complaints brought against the Company
corresponding to atomized claims with individual unsubstantial amounts, as well as charges for judicial costs and expenses which, as of
December 31, 2024, amount to U. S.$ 21.7 million.

Set forth below are brief descriptions
of the nature of the significant legal proceedings or claims in which the Company is a party. As of December 31, 2024, the Company, in
accordance with the analysis of our internal and external legal advisors, considers that such legal proceedings are not viable.

Labor Claims - Compensatory
Plan

We face several legal proceedings
associated with one of our defined benefit plans, the “ Compensatory Plan” ( see“ Item 18. Financial Statements - Note
11.8”). We hereinafter describe the nature of currently-pending labor claims:

  Claims alleging that the index (IPC) used to                                                                                            

  Claims on an alleged underfunding of the plan                                                                                                 

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Tax Claims

Tax on Liquid Fuels and Natural Gas

ARCA claims the payment of Ps. 54 million
due to an alleged omission in the payment of the tax on liquid fuels and natural gas for the fiscal periods from January 2006 to August
2011, plus compensatory interest and a fine of Ps. 38 million as a result of alleged tax avoidance. ARCA’s claim is based on the
existence of misappropriation of a tax benefit