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BALANCES AND TRANSACTIONS WITH RELATED COMPANIES (Tables) | 12 Months Ended
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Dec. 31, 2017
BALANCES AND TRANSACTIONS WITH RELATED COMPANIES [Abstract] |
Balances with Related Parties | The detail of significant outstanding balances for transactions entered into by TGS and its related parties as of December 31, 2017 and 2016 is as follows:
|  | 2017 |  |  | 2016 |
Sociedad |  | Accounts receivable |  |  | Accounts payable |  |  | Accounts receivable |  |  | Accounts payable |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | 39 |  |  |  | - |  |  |  | 44 |  |  |  | - |
Associate which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía (1) |  |  | 15,681 |  |  |  | 987,062 |  |  |  | 114,039 |  |  |  | 883,781 |
Associate which exercises significant influence on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | 520 |  |  |  | - |  |  |  | 425 |  |  |  | - |
EGS |  |  | - |  |  |  | 460 |  |  |  | - |  |  |  | 602 |
TGU |  |  | - |  |  |  | 2,968 |  |  |  | - |  |  |  | 2,529 |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Petrolera Pampa S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,634 |
Refinor |  |  | - |  |  |  | 3,534 |  |  |  | - |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 1,882 |  |  |  | - |  |  |  | 943 |  |  |  | - |
Petrolera Entre Lomas S.A. |  |  | - |  |  |  | - |  |  |  | 17 |  |  |  | - |
Oleoductos del Valle S.A. |  |  | 1,338 |  |  |  | - |  |  |  | 297 |  |  |  | - |
Central Térmica Piedrabuena S.A. |  |  | 5,189 |  |  |  | - |  |  |  | 1,224 |  |  |  | - |
Transener S.A. |  |  | 30 |  |  |  | - |  |  |  | 727 |  |  |  | - |
Total |  |  | 24,679 |  |  |  | 994,024 |  |  |  | 117,716 |  |  |  | 889,546 |
(1)Accounts payable includes Ps. 891,365 and Ps. 848,181 corresponding to the financial leasing recorded as "Loans" as of December 31, 2017 and 2016, respectively .
Transactions with Related Parties | The detail of significant transactions with related parties for the years ended December 31, 2017, 2016 and 2015 is as follows: Year ended December 31, 2017:
|  |  |  |  | Revenues |  |  |  |  |  |  |  |  | Costs |  |  |  |  |  | Financial Results |
Company |  | Natural Gas Transportation |  |  | Production and commercialization of liquids |  |  | Other services |  |  | Gas purchase and others |  |  | Compensation for technical assistance |  |  | Revenues for administrative services |  |  | Interests expenses |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 92 |  |  |  | - |
Associate which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 27,681 |  |  |  | 57,234 |  |  |  | 70,492 |  |  |  | 135,833 |  |  |  | 354,518 |  |  |  | - |  |  |  | 65,076 |
Jointly control entity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
UT |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,397 |  |  |  | - |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 4,587 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Petrolera Pampa S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 24,850 |  |  |  | - |  |  |  | - |  |  |  | - |
Refinor S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,534 |  |  |  | - |  |  |  | - |  |  |  | - |
Petrolera Entre Lomas S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11,017 |  |  |  | - |  |  |  | - |  |  |  | - |
Oleoductos del Valle S.A. |  |  | 4,618 |  |  |  | - |  |  |  | 958 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 6,647 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Central Térmica Piedrabuena S.A. |  |  | 11,031 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Central Térmica Loma La Lata S.A. |  |  | - |  |  |  | - |  |  |  | 244 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Experta ART |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 7,326 |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 49,977 |  |  |  | 57,234 |  |  |  | 76,281 |  |  |  | 182,560 |  |  |  | 354,518 |  |  |  | 1,489 |  |  |  | 65,076 |
Year ended December 31, 2016:
|  |  |  |  | Revenues |  |  |  |  |  |  |  |  | Costs |  |  |  |  |  | Financial Results |
Company |  | Natural Gas Transportation |  |  | Production and commercialization of liquids |  |  | Other services |  |  | Gas purchase and others |  |  | Compensation for technical assistance |  |  | Revenues for administrative services |  |  | Interests expenses |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 122 |  |  |  | - |
Associate which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía (1) |  |  | 21,653 |  |  |  | 1,140 |  |  |  | 178,056 |  |  |  | 81,421 |  |  |  | 168,008 |  |  |  | - |  |  |  | 24,464 |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 3,924 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compañía Mega S.A.(2) |  |  | 1,641 |  |  |  | 82,590 |  |  |  | 17 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Experta ART |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,346 |  |  |  | - |  |  |  | - |  |  |  | - |
Braskem Netherlands BV (2) |  |  | - |  |  |  | 19,511 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Petroleo Brasileiro (2) |  |  | - |  |  |  | 265,236 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Petrolera Pampa S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 165,771 |  |  |  | - |  |  |  | - |  |  |  | - |
WEB S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,325 |  |  |  |  |  |  |  |  |  |  |  |  |
Oleoductos del Valle S.A. |  |  | 2,418 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 3,603 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Petrouruguay S.A. (2) |  |  | 551 |  |  |  | 51 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Central Térmica Piedrabuena S.A. |  |  | 7,618 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Petrolera Entre Lomas S.A. |  |  | - |  |  |  | - |  |  |  | 188 |  |  |  | 24,740 |  |  |  |  |  |  |  |  |  |  |  |  |
Total |  |  | 37,484 |  |  |  | 368,528 |  |  |  | 182,185 |  |  |  | 277,603 |  |  |  | 168,008 |  |  |  | 122 |  |  |  | 24,464 |
(1) | Until July, 27, 2016 includes transactions with P etrobras Argentina S.A. From that date, as a consequence of the merger between P ampa Energía and P etrobras Argentina, includes transactions with both parties.
(2) | As of July 27, 2016, those companies are not considered as related parties due to the acquisition of P etrobras Argentina shares by P ampa Energía as described in Note 1.
Year ended December 31, 2015:
|  |  |  |  | Revenues |  |  |  |  |  |  |  |  | Costs |  |  |  |  |  | Financial Results |  |  | Other operating income |  |
Company |  | Natural Gas Transportation |  |  | Production and commercialization of liquids |  |  | Other services |  |  | Gas purchase and others |  |  | Compensation for technical assistance |  |  | Revenues for administrative services |  |  | Interests earned |  |  | Acquisition of the rights of the arbitration procedding(1) |  |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 122 |  |  |  | - |  |  |  | - |  |
Associate which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Petrobras Argentina |  |  | 27,681 |  |  |  | 2,414 |  |  |  | 99,481 |  |  |  | 112,135 |  |  |  | 52,481 |  |  |  | - |  |  |  | - |  |  |  | - |  |
Associate which exercises significant influence on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11,348 |  |  |  | 324,390 | (1) |
Associate with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 3,087 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |
Compañía Mega S.A. |  |  | 1,176 |  |  |  | 63,591 |  |  |  | 30 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |
Petrobras Global Trading BV |  |  | - |  |  |  | 44,058 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |
Braskem Netherlands BV |  |  | - |  |  |  | 132,101 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |
Petroleo Brasileiro |  |  | - |  |  |  | 95,618 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |
Petrolera Pampa S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 41,332 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |
Total |  |  | 28,857 |  |  |  | 337,782 |  |  |  | 102,598 |  |  |  | 153,467 |  |  |  | 52,481 |  |  |  | 122 |  |  |  | 11,348 |  |  |  | 324,390 |  |
(1) | See Note 17.a)

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