XML 29 R4.htm IDEA: XBRL DOCUMENT
v3.21.1

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - ARS ($) $ in Thousands | Total | Total attributable to equity holders [Member] | Shareholders Contributions, Total Common Stock [Member] | Shareholders Contributions, Common Stock [Member] | Shareholders Contributions, Inflation Adjustment to Common Stock [Member] | Shareholders Contributions, Treasury Shares, Common Stock [Member] | [2] | Shareholders Contributions, Treasury Shares, Inflation Adjustment to Common Stock [Member] | [2] | Acquisition Cost of Treasury Shares [Member] | [2] | Additional Paid-up Capital [Member] | [3] | Retained Earnings, Accumulated Retained Earnings [Member] | Retained Earnings, Legal Reserve [Member] | Retained Earnings, Future Dividends Reserve [Member] | Retained Earnings, Future Capital Expenditures Reserve [Member] | Retained Earnings, Reserve for Capital Expenditures, Acquisition of Treasury Shares and/or Dividends [Member] | Retained Earnings, Subtotal [Member] | Non-Controlling Interests [Member]
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at beginning of period at Dec. 31, 2017 | [1] | $ 52,942,623 | $ 52,942,598 | $ 39,094,059 | $ 794,495 | $ 38,299,564 | $ 0 | $ 0 | $ 0 | $ 0 | $ 9,079,202 | $ 1,361,748 | $ 3,261,302 | $ 146,287 | $ 0 | $ 13,848,539 | $ 25
Resolutions of the Ordinary and Extraordinary Shareholders' Meeting |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Future dividends reserve |  | 0 | 0 | 0 | 0 | 0 |  |  |  | 0 | (7,881,993) | 0 | 7,881,993 | 0 | 0 | 0 | 0
Dividends payment |  | (9,066,547) | (9,066,547) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (9,066,547) | 0 | 0 | (9,066,547) | 0
Treasury shares purchase |  | (2,975,822) | (2,975,822) | (2,975,822) | (13,601) | (655,642) | 13,601 | 655,642 | (2,975,822) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Non-Controlling interests dividends payment |  | (13) | 0 | 0 | 0 | 0 |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (13)
Comprehensive income for the year |  | 23,907,996 | 23,907,988 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,907,988 | 0 | 0 | 0 | 0 | 23,907,988 | 8
Balance at end of period at Dec. 31, 2018 | [1] | 64,808,237 | 64,808,217 | 36,118,237 | 780,894 | 37,643,922 | 13,601 | 655,642 | (2,975,822) | 0 | 25,105,197 | 1,361,748 | 2,076,748 | 146,287 | 0 | 28,689,980 | 20
Resolutions of the Ordinary and Extraordinary Shareholders' Meeting |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Legal reserve |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (1,255,479) | 1,255,479 | 0 | 0 | 0 | 0 | 0
Dividends payment |  | (12,505,672) | (12,505,672) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (12,505,672) | 0 | 0 | 0 | 0 | (12,505,672) | 0
Reserve for capital expenditures, acquisition of treasury shares and/or dividends |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (12,462,575) | 0 | 0 | 0 | 12,462,575 | 0 | 0
Derecognition of reserves |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,223,035 | 0 | (2,076,748) | (146,287) | 0 | 0 | 0
Treasury shares distribution |  | 35,431 | 35,431 | 4,430,052 | 29,445 | 1,182,487 | (29,445) | (1,182,487) | 5,507,893 | (1,077,841) | 0 | 0 | 0 | 0 | (4,394,621) | (4,394,621) | 0
Dividends payment |  | (782,904) | (782,904) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (782,904) | (782,904) | 0
Treasury shares purchase |  | (3,526,937) | (3,526,937) | (3,526,937) | (25,731) | (1,015,350) | 25,731 | 1,015,350 | (3,526,937) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Comprehensive income for the year |  | 17,432,963 | 17,432,945 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17,432,945 | 0 | 0 | 0 | 0 | 17,432,945 | 18
Balance at end of period at Dec. 31, 2019 |  | 65,461,118 | 65,461,080 | 37,021,352 | 784,608 | 37,811,059 | 9,887 | 488,505 | (994,866) | (1,077,841) | 18,537,451 | 2,617,227 | 0 | 0 | 7,285,050 | 28,439,728 | 38
Resolutions of the Ordinary and Extraordinary Shareholders' Meeting |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Legal reserve |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (871,648) | 871,648 | 0 | 0 | 0 | 0 | 0
Reserve for capital expenditures, acquisition of treasury shares and/or dividends |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (24,950,853) | 0 | 0 | 0 | 24,950,853 | 0 | 0
Derecognition of reserves |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7,285,050 | 0 | 0 | 0 | (7,285,050) | 0 | 0
Treasury shares purchase |  | (2,720,657) | (2,720,657) | (2,720,657) | (31,847) | (1,523,331) | 31,847 | 1,523,331 | (2,720,657) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Non-Controlling interests dividends payment |  | (16) | 0 | 0 | 0 | 0 |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (16)
Comprehensive income for the year |  | 3,286,199 | 3,286,190 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,286,190 | 0 | 0 | 0 | 0 | 3,286,190 | 9
Balance at end of period at Dec. 31, 2020 |  | $ 66,026,644 | $ 66,026,613 | $ 34,300,695 | $ 752,761 | $ 36,287,728 | $ 41,734 | $ 2,011,836 | $ (3,715,523) | $ (1,077,841) | $ 3,286,190 | $ 3,488,875 | $ 0 | $ 0 | $ 24,950,853 | $ 31,725,918 | $ 31
[1] | 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)
[2] | As of December 31, 2020 and 2019 corresponds to 41,734,225 and 9,996,755 shares of par value Ps. 1 each, equivalent to 5.25% and 1.24% of the share capital, respectively. The acquisition cost of these shares amounted to Ps. 3,715,523 and 994,866, respectively. See Note 19.b) to the consolidated financial statements.
[3] | See Note 19.c).

X
- Definition The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2020-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2020-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2020-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2020-en-r&anchor=para_24_b&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B12 -Subparagraph b -Clause ix -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B12_b_ix&doctype=Appendix&subtype=B -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 106 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_106_a&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2020-01-01 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 81A -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_81A_c&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_106_d&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_106_d&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParent
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2020-01-01 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2020-en-r&anchor=para_24_a&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2020-01-01 -Paragraph 32 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2020-en-r&anchor=para_32_a_i&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2020-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2020-en-r&anchor=para_93_a&doctype=Standard -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2020-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2020-en-r&anchor=para_93_b&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2020-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2020-en-r&anchor=para_93_e&doctype=Standard -URIDate 2020-01-01 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_55&doctype=Standard -URIDate 2020-01-01 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_Equity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_106_d&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from transactions related to capital expenditures, acquisition of treasury shares and/or dividends reserve. + References No definition available. + Details
Name: | tgs_IncreaseDecreaseThroughCapitalExpendituresAcquisitionOfTreasurySharesAndDividendsReserve
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from transactions related to derecognition of reserves. + References No definition available. + Details
Name: | tgs_IncreaseDecreaseThroughDerecognitionOfReserves
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from payment of dividends. + References No definition available. + Details
Name: | tgs_IncreaseDecreaseThroughDividendsPayment
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from transactions related to future dividend reserves. + References No definition available. + Details
Name: | tgs_IncreaseDecreaseThroughFutureDividendsReserve
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from transactions related to legal reserves. + References No definition available. + Details
Name: | tgs_IncreaseDecreaseThroughLegalReserve
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from transactions related to treasury stock distribution. + References No definition available. + Details
Name: | tgs_IncreaseDecreaseThroughTreasurySharesDistribution
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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