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BALANCES AND TRANSACTIONS WITH RELATED COMPANIES (Tables)
 12 Months Ended
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