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BALANCES AND TRANSACTIONS WITH RELATED COMPANIES (Tables) | 12 Months Ended
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Dec. 31, 2020
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, 2020 and December 31, 2019 is as follows:
|  | 2020 |  |  | 2019 |
Company |  | Accounts receivable |  |  | Accounts payable |  |  | Accounts receivable |  |  | Accounts payable |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | - |  |  |  | - |  |  |  | 50 |  |  |  | - |
Associate which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía (1) |  |  | 402,079 |  |  |  | 2,922,943 |  |  |  | 286,067 |  |  |  | 3,389,229 |
Associate which exercises significant influence on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | 4,121 |  |  |  | - |  |  |  | 909 |  |  |  | - |
TGU |  |  | - |  |  |  | 13,394 |  |  |  | - |  |  |  | 12,980 |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
SACDE Sociedad Argentina de Construcción (2) |  |  | - |  |  |  | - |  |  |  | 31,781 |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 6,951 |  |  |  | - |  |  |  | 59,688 |  |  |  | - |
CT Barragán S.A. |  |  | 1,793 |  |  |  | - |  |  |  | 11,070 |  |  |  | - |
Oleoductos del Valle S.A. |  |  | - |  |  |  | - |  |  |  | 4,558 |  |  |  | - |
Central Piedra Buena S.A. |  |  | - |  |  |  | - |  |  |  | 18,114 |  |  |  | - |
Transener S.A. |  |  | 30 |  |  |  | 33 |  |  |  | - |  |  |  | - |
Total |  |  | 414,974 |  |  |  | 2,936,370 |  |  |  | 412,237 |  |  |  | 3,402,209 |
(1) Accounts receivables includes Ps. 84,236 recorded as "Other receivables" as of December 31, 2020. Accounts payable includes Ps. 2,892,682 and Ps. 3,236,657 corresponding to the financial leasing recorded as "Loans" as of December 31, 2020 and 2019, respectively. (2) Corresponds to advance payments delivered to the supplier recorded as "Other credits".
Transactions with Related Parties | The detail of significant transactions with related parties for the years ended December 31, 2020, 2019 and 2018 is as follows: Year ended December 31, 2020:
|  | 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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 140 |  |  |  | - |
Associate which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 841,274 |  |  |  | 1,049,966 |  |  |  | 614,644 |  |  |  | 160,067 |  |  |  | 1,430,462 |  |  |  | - |  |  |  | 242,337 |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 19,562 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Oleoductos del Valle S.A. |  |  | 25,768 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 352 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Petrolera Entre Lomas S.A. |  |  | 2,475 |  |  |  | - |  |  |  | 8,934 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 112,774 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Central Piedra Buena S.A. |  |  | 1,745 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Experta ART |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 25,429 |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 984,036 |  |  |  | 1,049,966 |  |  |  | 643,492 |  |  |  | 185,496 |  |  |  | 1,430,462 |  |  |  | 140 |  |  |  | 242,337 |
Additionally, during the year ended December 31, 2020, the Company received from SACDE Sociedad Argentina de Construcción, construction engineering services for Ps. 481,065, which are activated within the balance of PPE. Year ended December 31, 2019:
|  | 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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 199 |  |  |  | - |
Associate which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 1,094,039 |  |  |  | 366,914 |  |  |  | 366,206 |  |  |  | 783,975 |  |  |  | 1,558,506 |  |  |  | - |  |  |  | 265,398 |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 19,159 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Oleoductos del Valle S.A. |  |  | 7,446 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 70,863 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Central Térmica Piedrabuena S.A. |  |  | 165,230 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Experta ART |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 27,337 |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 1,337,578 |  |  |  | 366,914 |  |  |  | 385,365 |  |  |  | 811,312 |  |  |  | 1,558,506 |  |  |  | 199 |  |  |  | 265,398 |
Additionally, during the year ended December 31, 2019, the Company received from SACDE Sociedad Argentina de Construcción, construction engineering services for Ps. 2,350,271, which are capitalized within the balance of PPE. 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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 306 |  |  |  | - |
Associate which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 920,555 |  |  |  | 2,770 |  |  |  | 483,633 |  |  |  | 1,292,359 |  |  |  | 2,758,540 |  |  |  | - |  |  |  | 262,764 |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 17,988 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Oleoductos del Valle S.A. |  |  | 12,878 |  |  |  | - |  |  |  | 17,335 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 25,160 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Petrolera Entre Lomas S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,224 |  |  |  | - |  |  |  | - |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 56,271 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Central Térmica Piedrabuena S.A. |  |  | 140,684 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Experta ART |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 24,942 |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 1,130,388 |  |  |  | 2,770 |  |  |  | 544,116 |  |  |  | 1,321,525 |  |  |  | 2,758,540 |  |  |  | 306 |  |  |  | 262,764 |

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