XML 71 R47.htm IDEA: XBRL DOCUMENT
v3.22.1

BALANCES AND TRANSACTIONS WITH RELATED COMPANIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
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, 2021 and 2020 is as follows:
|  | 2021 |  |  | 2020 |
Company |  | Accounts receivable |  |  | Accounts payable |  |  | Accounts receivable |  |  | Accounts payable |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía (1) |  |  | 338,331 |  |  |  | 3,506,383 |  |  |  | 606,905 |  |  |  | 4,411,938 |
tgs’s Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | 2,612 |  |  |  | - |  |  |  | 6,220 |  |  |  | - |
TGU |  |  | - |  |  |  | 16,350 |  |  |  | - |  |  |  | 20,217 |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Comercializadora S.A. |  |  | 12,406 |  |  |  | 18,446 |  |  |  | 10,492 |  |  |  | - |
CT Barragán S.A. |  |  | 3,791 |  |  |  | - |  |  |  | 2,706 |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | 32 |  |  |  | 45 |  |  |  | 50 |
Total |  |  | 357,140 |  |  |  | 3,541,211 |  |  |  | 626,368 |  |  |  | 4,432,205 |
(1) | Accounts receivables includes Ps. 127,147 recorded as “Other receivables” as of December 31, 2020. Accounts payable includes Ps. 3,022,513 and Ps. 4,366,261 corresponding to the financial leasing recorded as “Loans” as of December 31, 2021 and 2020, respectively.
Transactions with Related Parties | The detail of significant transactions with related parties for the years ended December 31, 2021, 2020 and 2019 is as follows: Year ended December 31, 2021:
|  |  |  |  | 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 | Interest gain / Gain / (loss) on fair value |  |  | Selling expenses (1) |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 142 |  |  |  | - |  |  |  | - |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 855,551 |  |  |  | 2,564,882 |  |  |  | 1,214,347 |  |  |  | 2,889,311 |  |  |  | 2,181,985 |  |  |  | - |  |  |  | 291,753 |  |  |  | - |  |  |  | - |
tgs’s Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 27,744 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Oleoductos del Valle S.A. |  |  | 26,460 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 360 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
CT Barragán S.A. |  |  | - |  |  |  | - |  |  |  | 13,686 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 248,511 |  |  |  | - |
Comercializadora S.A. |  |  | 148,753 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fundación TGS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,169 |
Total |  |  | 1,030,764 |  |  |  | 2,564,882 |  |  |  | 1,256,137 |  |  |  | 2,889,311 |  |  |  | 2,181,985 |  |  |  | 142 |  |  |  | 291,753 |  |  |  | 248,511 |  |  |  | 1,169 |
(1) Corresponds to donations expenses. 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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 211 |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 1,269,833 |  |  |  | 1,584,836 |  |  |  | 927,754 |  |  |  | 241,608 |  |  |  | 2,159,162 |  |  |  | - |  |  |  | 365,787 |
tgs’s Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 29,527 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Oleoductos del Valle S.A. |  |  | 38,895 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 531 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Petrolera Entre Lomas S.A. |  |  | 3,736 |  |  |  | - |  |  |  | 13,485 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 170,223 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Central Térmica Piedrabuena S.A. |  |  | 2,634 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 1,485,321 |  |  |  | 1,584,836 |  |  |  | 971,297 |  |  |  | 241,608 |  |  |  | 2,159,162 |  |  |  | 211 |  |  |  | 365,787 |
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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 300 |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 1,651,360 |  |  |  | 553,826 |  |  |  | 552,757 |  |  |  | 1,183,345 |  |  |  | 2,352,434 |  |  |  | - |  |  |  | 400,596 |
tgs’s Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 28,919 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Oleoductos del Valle S.A. |  |  | 11,239 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Pampa Comercializadora S.A. |  |  | 106,962 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Central Térmica Piedrabuena S.A. |  |  | 249,401 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Experta ART |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 41,263 |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 2,018,962 |  |  |  | 553,826 |  |  |  | 581,676 |  |  |  | 1,224,607 |  |  |  | 2,352,434 |  |  |  | 300 |  |  |  | 400,596 |

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

X
- Definition The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2021-01-01 -Paragraph 18 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2021-en-r&anchor=para_18&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of balance between the entity and its related parties. [Refer: Related parties [member]] + References No definition available. + Details
Name: | tgs_DisclosureOfBalanceBetweenRelatedPartiesTableTextBlock
Namespace Prefix: | tgs_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration