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BALANCES AND TRANSACTIONS WITH RELATED COMPANIES (Tables) | 12 Months Ended
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Dec. 31, 2018
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, 2018, 2017 and 2016 is as follows:
|  | 2018 |  |  | 2017 |
Company |  | Accounts receivable |  |  | Accounts payable |  |  | Accounts receivable |  |  | Accounts payable |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | - |  |  |  | - |  |  |  | 58 |  |  |  | - |
Associate which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  | - |  |  | - |
Pampa Energía (1) |  |  | 91,684 |  |  |  | 1,850,505 |  |  |  | 23,152 |  |  |  | 1,457,352 |
Associate which exercises significant influence on the controlling shareholder: |  |  |  |  |  |  |  |  |  | - |  |  | - |
Link |  |  | 6,482 |  |  |  | - |  |  |  | 768 |  |  |  | - |
EGS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 679 |
TGU |  |  | - |  |  |  | 6,001 |  |  |  | - |  |  |  | 4,383 |
Other related companies: |  |  |  |  |  |  |  |  |  | - |  |  | - |
Refinor S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,218 |
SACDE |  |  | 214,148 |  |  |  | - |  |  |  | - |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 7,113 |  |  |  | - |  |  |  | 2,779 |  |  |  | - |
Oleoductos del Valle S.A. |  |  | 3,131 |  |  |  | - |  |  |  | 1,975 |  |  |  | - |
Central Piedra Buena S.A. |  |  | 25,463 |  |  |  | - |  |  |  | 7,661 |  |  |  | - |
Transener S.A. |  |  | 91 |  |  |  | - |  |  |  | 44 |  |  |  | - |
Total |  |  | 348,112 |  |  |  | 1,856,506 |  |  | 36,437 |  |  | 1,467,632 |
(1) Accounts payable includes Ps. 1,655,409 and Ps. 1,316,061 corresponding to the financial leasing recorded as “Loans” as of December 31, 2018 and 2017, respectively.
Transactions with Related Parties | The detail of significant transactions with related parties for the years ended December 31, 2018, 2017 and 2016 is as follows: Year ended December 31, 2018:
|  | 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 |  |  | Interest expense |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 146 |  |  |  | - |
Associate which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 439,556 |  |  |  | 1,323 |  |  |  | 230,930 |  |  |  | 617,089 |  |  |  | 1,317,176 |  |  |  | - |  |  |  | 125,467 |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 8,589 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Petrolera Entre Lomas S.A. (1) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,017 |  |  |  | - |  |  |  | - |  |  |  | - |
Oleoductos del Valle S.A. |  |  | 6,149 |  |  |  | - |  |  |  | 8,277 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 26,869 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Central Piedra Buena S.A. |  |  | 67,175 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 12,014 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Experta ART |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11,910 |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 539,749 |  |  |  | 1,323 |  |  |  | 259,810 |  |  |  | 631,016 |  |  |  | 1,317,176 |  |  |  | 146 |  |  |  | 125,467 |
(1) As from April 2018, Petrolera Entre Lomas S.A is no longer a related party 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 |  |  | Interest expense |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 154 |  |  |  | - |
Associate which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 44,683 |  |  |  | 93,573 |  |  |  | 116,186 |  |  |  | 227,044 |  |  |  | 577,187 |  |  |  | - |  |  |  | 107,731 |
Jointly control entity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
UT |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,115 |  |  |  | - |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 7,486 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Oleoductos del Valle S.A. |  |  | 7,460 |  |  |  | - |  |  |  | 1,700 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Refinor S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,350 |  |  |  | - |  |  |  | - |  |  |  | - |
Petrolera Pampa S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 40,344 |  |  |  | - |  |  |  | - |  |  |  | - |
Petrolera Entre Lomas S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 17,801 |  |  |  | - |  |  |  | - |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 10,775 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Central Piedra Buena S.A. |  |  | 13,160 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Central Térmica Loma La Lata S.A. |  |  | - |  |  |  | - |  |  |  | 389 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Experta ART |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11,949 |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 76,078 |  |  |  | 93,573 |  |  |  | 125,761 |  |  |  | 302,488 |  |  |  | 577,187 |  |  |  | 2,269 |  |  |  | 107,731 |
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 |  |  | Interest expense |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 244 |  |  |  | - |
Associate which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 43,034 |  |  |  | 2,317 |  |  |  | 354,464 |  |  |  | 163,345 |  |  |  | 329,826 |  |  |  | - |  |  |  | 50,145 |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 7,787 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compañía Mega |  |  | 3,325 |  |  |  | 176,841 |  |  |  | 35 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Braskem |  |  | - |  |  |  | 42,611 |  |  |  | - |  |  |  | 4,361 |  |  |  | - |  |  |  | - |  |  |  | - |
Petroleo Brasileiro |  |  | - |  |  |  | 546,476 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Petrolera Pampa S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 333,944 |  |  |  | - |  |  |  | - |  |  |  | - |
Oleoductos del Valle S.A. |  |  | 4,715 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 7,009 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Petrouruguay |  |  | 722 |  |  |  | 95 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
WEB SA |  |  | 220 |  |  |  | - |  |  |  | - |  |  |  | 7,262 |  |  |  | - |  |  |  | - |  |  |  | - |
Petrolera entre Lomas S.A. |  |  | - |  |  |  | - |  |  |  | 350 |  |  |  | 50,356 |  |  |  | - |  |  |  | - |  |  |  | - |
Central Piedrabuena S.A. |  |  | 14,162 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Experta ART |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 73,187 |  |  |  | 768,340 |  |  |  | 362,636 |  |  |  | 559,268 |  |  |  | 329,826 |  |  |  | 244 |  |  |  | 50,145 |

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