XML 28 R4.htm IDEA: XBRL DOCUMENT
v3.22.1

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] | Shareholders Contributions, Treasury Shares, Inflation Adjustment to Common Stock [Member] | Acquisition Cost of Treasury Shares [Member] | Additional Paid-up Capital [Member] | [1] | 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, 2018 | $ 97,822,611 | $ 97,822,581 | $ 54,517,457 | $ 780,894 | $ 57,218,151 | $ 13,601 |  | $ 996,565 |  | $ (4,491,754) |  | $ 0 | $ 37,894,194 | $ 2,055,445 | $ 3,134,677 | $ 220,808 | $ 0 | $ 43,305,124 | $ 30
Resolutions of the Ordinary and Extraordinary Shareholders' Meeting |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Legal reserve | 0 | 0 | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 |  | 0 | (1,895,040) | 1,895,040 | 0 | 0 | 0 | 0 | 0
Dividends payment | (18,876,266) | (18,876,266) | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 |  | 0 | (18,876,266) | 0 | 0 | 0 | 0 | (18,876,266) | 0
Reserve for capital expenditures, acquisition of treasury shares and/or dividends | 0 | 0 | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 |  | 0 | (18,811,214) | 0 | 0 | 0 | 18,811,214 | 0 | 0
Derecognition of reserves | 0 | 0 | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 |  | 0 | 3,355,485 | 0 | (3,134,677) | (220,808) | 0 | 0 | 0
Treasury shares distribution | 53,480 | 53,480 | 6,686,793 | 29,445 | 1,799,865 | (29,445) | [2] | (1,799,865) | [2] | 8,313,704 |  | (1,626,911) | 0 | 0 | 0 | 0 | (6,633,313) | (6,633,313) | 0
Dividends payment | (1,181,728) | (1,181,728) | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 |  | 0 | 0 | 0 | 0 | 0 | (1,181,728) | (1,181,728) | 0
Treasury shares purchase | (5,323,617) | (5,323,617) | (5,323,617) | (25,731) | (1,545,694) | 25,731 | [2] | 1,545,694 | [2] | (5,323,617) |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Comprehensive income for the year | 26,313,599 | 26,313,572 | 0 | 0 | 0 | 0 |  | 0 |  | 0 |  | 0 | 26,313,572 | 0 | 0 | 0 | 0 | 26,313,572 | 27
Balance at end of period at Dec. 31, 2019 | 98,808,079 | 98,808,022 | 55,880,633 | 784,608 | 57,472,322 | 9,887 | [2] | 742,394 | [2] | (1,501,667) | [2] | (1,626,911) | 27,980,731 | 3,950,485 | 0 | 0 | 10,996,173 | 42,927,389 | 57
Resolutions of the Ordinary and Extraordinary Shareholders' Meeting |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Legal reserve | 0 | 0 | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 | [2] | 0 | (1,315,679) | 1,315,679 | 0 | 0 | 0 | 0 | 0
Reserve for capital expenditures, acquisition of treasury shares and/or dividends | 0 | 0 | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 | [2] | 0 | (37,661,225) | 0 | 0 | 0 | 37,661,225 | 0 | 0
Derecognition of reserves | 0 | 0 | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 | [2] | 0 | 10,996,173 | 0 | 0 | 0 | (10,996,173) | 0 | 0
Treasury shares purchase | (4,106,604) | (4,106,604) | (4,106,604) | (31,847) | (2,315,564) | 31,847 | [2] | 2,315,564 | [2] | (4,106,604) | [2] | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Non-Controlling interests dividends payment | (24) | 0 | 0 | 0 | 0 |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (24)
Comprehensive income for the year | 4,960,243 | 4,960,229 | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 | [2] | 0 | 4,960,229 | 0 | 0 | 0 | 0 | 4,960,229 | 14
Balance at end of period at Dec. 31, 2020 | 99,661,694 | 99,661,647 | 51,774,029 | 752,761 | 55,156,758 | 41,734 | [2] | 3,057,958 | [2] | (5,608,271) | [2] | (1,626,911) | 4,960,229 | 5,266,164 | 0 | 0 | 37,661,225 | 47,887,618 | 47
Resolutions of the Ordinary and Extraordinary Shareholders' Meeting |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Legal reserve | 0 | 0 | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 | [2] | 0 | (248,012) | 248,012 | 0 | 0 | 0 | 0 | 0
Reserve for capital expenditures, acquisition of treasury shares and/or dividends | 0 | 0 | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 | [2] | 0 | (42,373,442) | 0 | 0 | 0 | 42,373,442 | 0 | 0
Derecognition of reserves | 0 | 0 | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 | [2] | 0 | 37,661,225 | 0 | 0 | 0 | (37,661,225) | 0 | 0
Comprehensive income for the year | 20,931,077 | 20,931,074 | 0 | 0 | 0 | 0 | [2] | 0 | [2] | 0 | [2] | 0 | 20,931,074 | 0 | 0 | 0 | 0 | 20,931,074 | 3
Balance at end of period at Dec. 31, 2021 | $ 120,592,771 | $ 120,592,721 | $ 51,774,029 | $ 752,761 | $ 55,156,758 | $ 41,734 | [2] | $ 3,057,958 | [2] | $ (5,608,271) | [2] | $ (1,626,911) | $ 20,931,074 | $ 5,514,176 | $ 0 | $ 0 | $ 42,373,442 | $ 68,818,692 | $ 50
[1] | See Note 19.c).
[2] | As of December 31, 2021 and 2020 corresponds to 41,734,225 shares of par value Ps. 1 each, equivalent to 5.25% of the share capital. The acquisition cost of these shares amounted to Ps. 5,608,271. As of December 31, 2019 corresponds to 9,886,755 shares of par value Ps. 1 each, equivalent to 1.24% of the share capital. The acquisition cost of these shares amounted to 1,501,667. See Note 19.b) to the consolidated financial statements.

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 2021-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2021-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_24_b&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B12 -Subparagraph b -Clause ix -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_ix&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 106 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_a&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 81A -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81A_c&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_24_a&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2021-01-01 -Paragraph 32 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_32_a_i&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_a&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_b&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_e&doctype=Standard -URIDate 2021-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard -URIDate 2021-03-24 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_e&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d&doctype=Standard -URIDate 2021-03-24 + 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 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