XML 75 R54.htm IDEA: XBRL DOCUMENT
v3.19.1

SIGNIFICANT ACCOUNTING POLICIES, Income Tax and Deferred Income Tax through Earnings Per Share (Details) - ARS ($) | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Income tax and deferred income tax [Abstract] |  |  |  |  |  |
Provisions for income taxes |  | $ 0 | $ 0 |  |  |
Tax on minimum presumed income ("TOMPI") [Abstract] |  |  |  |  |  |
Statutory tax rate on TOMPI |  | 1.00% |  |  |  |
Term of carry forward period for excess income tax |  | 10 years |  |  |  |
Provisions for tax on income presumed income |  | $ 0 | 0 |  |  |
Equity accounts [Abstract] |  |  |  |  |  |
Percentage of legal reserve of net income |  | 5.00% |  |  |  |
Percentage of legal reserve on sum of Capital stock and Adjustment to capital stock balances |  | 20.00% |  |  |  |
Earnings per share [Abstract] |  |  |  |  |  |
Net income attributable to owners of the Company |  | $ 11,415,836 | $ 5,751,193 |  | $ 1,106,295 |
Average number of outstanding shares (in shares) | [1] | 788,405,563 | 794,495,283 | [2] | 794,495,283 | [2]
Basic and diluted earnings per share (in pesos per share) |  | $ 14.48 | $ 7.24 | [2] | $ 1.39 | [1],[2]
[1] | The weighted average of the number of shares considers the effect of the weighted average of the changes originated in the transactions with treasury shares made during the year.
[2] | The Company has applied IFRS 15 and IFRS 9 for the first time on January 1, 2018. In accordance with the transition methods chosen, the comparative information has not been modified. See Note 4.a)

X
- Definition The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_85&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_BasicAndDilutedEarningsLossPerShare
Namespace Prefix: | ifrs-full_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_EarningsPerShareAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_EquityAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 81B -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_81B_a_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ProfitLossAttributableToOwnersOfParent
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2018-01-01 -Paragraph 70 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=33&date=2018-03-01&anchor=para_70_b&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_WeightedAverageShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The applicable income tax rate of tax on minimum presumed income (TOMPI). + References No definition available. + Details
Name: | tgs_ApplicableTaxOnMinimumPresumedIncome
Namespace Prefix: | tgs_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | tgs_IncomeTaxAndDeferredIncomeTaxAbstract
Namespace Prefix: | tgs_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Provision for income tax and deferred income tax Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement. + References No definition available. + Details
Name: | tgs_IncomeTaxProvision
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Pursuant to the provisions of the Argentine Business Association Law and the CNV, minimum percentage of net income required to setup legal reserve. + References No definition available. + Details
Name: | tgs_PercentageOfAggregateAmountOfNetIncomeToSetupLegalReserve
Namespace Prefix: | tgs_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Refers to percentage of legal reserves on sum of capital stock and adjustment to capital stock balances. + References No definition available. + Details
Name: | tgs_PercentageOfLegalReserveOnSumOfCapitalStockAndAdjustmentToCapitalStockBalances
Namespace Prefix: | tgs_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of provisions for tax on minimum presumed income. + References No definition available. + Details
Name: | tgs_ProvisionsForTaxOnMinimumPresumedIncome
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | tgs_TaxOnMinimumPresumedIncomeAbstract
Namespace Prefix: | tgs_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Maximum period over which income tax is carry forward. + References No definition available. + Details
Name: | tgs_TermOfCarryForwardPeriodForExcessIncomeTax
Namespace Prefix: | tgs_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration