XML 83 R58.htm IDEA: XBRL DOCUMENT
v3.21.1

CONSOLIDATED BUSINESS SEGMENT INFORMATION (Details) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 ARS ($) Segment | Dec. 31, 2019 ARS ($) | Dec. 31, 2018 ARS ($)
Operating segments [Abstract] |  |  |
Revenues | $ 55,871,438 | $ 66,111,903 | $ 71,336,882
Cost of sales | (27,565,705) | (33,184,953) | (33,902,908)
Administrative expenses | (1,682,792) | (1,715,780) | (2,014,309)
Selling expenses | (2,967,744) | (4,138,071) | (3,695,784)
Other operating (expenses) / income | 99,829 | (173,614) | (1,865,560)
Impairment of PPE | (3,114,056) | 0 | 0
Operating profit | 20,640,970 | 26,899,485 | 29,858,321
Depreciation of property, plant and equipment | (6,161,233) | (5,031,234) | (4,655,763)
Identifiable assets | 128,594,366 | 130,152,205 |
Identifiable liabilities | 62,567,722 | 64,691,087 |
Natural Gas Transportation [Member] |  |  |
Operating segments [Abstract] |  |  |
Revenues |  | 30,795,577 |
Impairment of PPE | (3,114,000) |  |
Other Services [Member] |  |  |
Operating segments [Abstract] |  |  |
Impairment of PPE | $ 0 |  |
Reportable Segments [Member] |  |  |
Operating segments [Abstract] |  |  |
Number of reportable segments | Segment | 4 |  |
Reportable Segments [Member] | Natural Gas Transportation [Member] |  |  |
Operating segments [Abstract] |  |  |
Revenues | $ 23,501,610 | 30,795,577 | 32,381,937
Cost of sales | (9,937,565) | (11,800,176) | (10,815,462)
Administrative expenses | (1,242,079) | (1,420,653) | (1,749,008)
Selling expenses | (1,459,316) | (1,829,130) | (1,997,378)
Other operating (expenses) / income | (44,139) | (186,412) | (327,301)
Impairment of PPE | (3,114,056) |  |
Operating profit | 8,549,055 | 16,397,822 | 18,746,037
Depreciation of property, plant and equipment | (4,562,752) | (4,081,800) | (3,938,031)
Identifiable assets | 82,754,090 | 87,717,005 |
Identifiable liabilities | 27,615,557 | 39,942,095 |
Reportable Segments [Member] | Production and Commercialization of Liquids [Member] |  |  |
Operating segments [Abstract] |  |  |
Revenues | 27,596,696 | 31,500,457 | 34,822,547
Cost of sales | (15,833,436) | (19,960,308) | (21,960,652)
Administrative expenses | (253,786) | (196,469) | (176,050)
Selling expenses | (1,176,009) | (1,892,647) | (1,340,704)
Other operating (expenses) / income | 139,965 | 4,356 | (1,521,982)
Impairment of PPE | 0 |  |
Operating profit | 10,473,430 | 9,455,389 | 9,823,159
Depreciation of property, plant and equipment | (382,776) | (335,886) | (238,197)
Identifiable assets | 17,693,606 | 14,792,025 |
Identifiable liabilities | 5,438,248 | 4,211,136 |
Reportable Segments [Member] | Other Services [Member] |  |  |
Operating segments [Abstract] |  |  |
Revenues | 4,364,503 | 3,439,787 | 3,790,881
Cost of sales | (2,359,778) | (2,075,388) | (2,207,887)
Administrative expenses | (174,262) | (83,074) | (75,351)
Selling expenses | (299,758) | (359,950) | (300,427)
Other operating (expenses) / income | 2,511 | 4,868 | (11,402)
Impairment of PPE | 0 |  |
Operating profit | 1,533,216 | 926,243 | 1,195,814
Depreciation of property, plant and equipment | (1,215,705) | (613,548) | (479,535)
Identifiable assets | 27,901,503 | 27,351,498 |
Identifiable liabilities | 29,442,395 | 20,448,533 |
Reportable Segments [Member] | Telecommunications [Member] |  |  |
Operating segments [Abstract] |  |  |
Revenues | 408,629 | 376,082 | 341,517
Cost of sales | (279,526) | (187,697) | (172,156)
Administrative expenses | (12,665) | (15,584) | (13,900)
Selling expenses | (32,661) | (56,344) | (57,275)
Other operating (expenses) / income | 1,492 | 3,574 | (4,875)
Impairment of PPE | 0 |  |
Operating profit | 85,269 | 120,031 | 93,311
Depreciation of property, plant and equipment | 0 | 0 | 0
Identifiable assets | 245,167 | 291,677 |
Identifiable liabilities | 71,522 | 89,323 |
Eliminations [Member] |  |  |
Operating segments [Abstract] |  |  |
Revenues | (844,600) | (838,616) | (1,253,249)
Cost of sales | 844,600 | 838,616 | 1,253,249
Administrative expenses | 0 | 0 | 0
Selling expenses | 0 | 0 | 0
Other operating (expenses) / income | 0 | 0 | 0
Impairment of PPE | 0 |  |
Operating profit | 0 | 0 | 0
Depreciation of property, plant and equipment | 0 | 0 | 0
Eliminations [Member] | Natural Gas Transportation [Member] |  |  |
Operating segments [Abstract] |  |  |
Revenues | 844,600 | 838,616 | 1,253,249
Eliminations [Member] | Production and Commercialization of Liquids [Member] |  |  |
Operating segments [Abstract] |  |  |
Revenues | 0 | 0 | 0
Eliminations [Member] | Other Services [Member] |  |  |
Operating segments [Abstract] |  |  |
Revenues | 0 | 0 | 0
Eliminations [Member] | Telecommunications [Member] |  |  |
Operating segments [Abstract] |  |  |
Revenues | $ 0 | $ 0 | $ 0

X
- Definition The amount of expenses that the entity classifies as being administrative. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2020-01-01 -Paragraph 35 -Subparagraph b -Clause vi -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2020-en-r&anchor=para_35_b_vi&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_103&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_99&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_AdministrativeExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: 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 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 28 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_28_c&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 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 4: 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 5: 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 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_Assets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_99&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_103&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_CostOfSales
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_75_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 98 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_98_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: 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 2: 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 3: 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 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 28 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_28_d&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23&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 + Details
Name: | ifrs-full_Liabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of operating income (expense) that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_85&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_OtherOperatingIncomeExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The profit (loss) from operating activities of the entity. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 32 -IssueDate 2020-01-01 -Paragraph IE33 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=32&code=ifrs-tx-2020-en-r&anchor=para_IE33&doctype=Illustrative%20Examples -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_85&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ProfitLossFromOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 28 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_28_a&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23_a&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 32 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_32&doctype=Standard -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 33 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_33_a&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 34 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_34&doctype=Standard -URIDate 2020-01-01 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 82 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_82_a&doctype=Standard -URIDate 2020-01-01 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_103&doctype=Standard -URIDate 2020-01-01 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_102&doctype=Standard -URIDate 2020-01-01 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2020-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2020-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2020-01-01 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B12 -Subparagraph b -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B -URIDate 2020-01-01 Reference 11: 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 + Details
Name: | ifrs-full_Revenue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of expense relating to selling activities of the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_112_c&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_SellingExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements. + References No definition available. + Details
Name: | tgs_NumberOfReportableSegment
Namespace Prefix: | tgs_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

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

X
- Details
Name: | ifrs-full_SegmentsAxis=tgs_NaturalGasTransportationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=tgs_OtherServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentConsolidationItemsAxis=ifrs-full_OperatingSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=tgs_ProductionAndCommercializationOfLiquidsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=tgs_TelecommunicationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentConsolidationItemsAxis=ifrs-full_EliminationOfIntersegmentAmountsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |