XML 85 R61.htm IDEA: XBRL DOCUMENT
v3.22.1

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Other Receivables (Details) - ARS ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020
Current [Abstract] |  |  |  |
Turnover tax balance |  | $ 126,700 | $ 38,486 |
Income tax credit balance |  | 21,919 | 9,064 |
VAT credit balance |  | 702,758 | 0 |
Other tax receivables |  | 37,764 | 21,314 |
Prepaid expenses |  | 418,223 | 215,121 |
Advances to suppliers |  | 3,022,243 | 1,906,942 |
Balances with related parties |  | 0 | 127,147 |
Allowance for doubtful accounts |  | 0 | (81,610) |
Subsidies receivables |  | 1,246,168 | 457,017 |
Other Receivables UT |  | 29,223 | 65,205 |
Others |  | 371,732 | 513,498 |
Total |  | 5,976,730 | 3,272,184 |
Non Current [Abstract] |  |  |  |
Turnover tax balance |  | 0 | 0 |
Income tax credit balance |  | 0 | 0 |
VAT credit balance |  | 0 | 0 |
Other tax receivables |  | 472 | 2,949 |
Prepaid expenses |  | 0 | 0 |
Advances to suppliers |  | 0 | 0 |
Subsidies receivables |  | 0 | 0 |
Allowance for doubtful accounts |  | 0 | 0 |
Balances with related parties |  | 0 | 0 |
Other Receivables UT |  | 0 | 0 |
Others |  | 8,383 | 11,476 |
Total |  | 8,855 | 14,425 |
Allowance for doubtful accounts [Abstract] |  |  |  |
Balance at the beginning of the period |  | 81,610 | 0 |
Inflation adjustment restatement |  | (15,019) | (66,684) |
Additions |  | 0 | 352,266 | [1]
Applications |  | 0 | 0 |
Reversals | [1] | (66,591) | (203,972) |
Balance at the end of period |  | $ 0 | $ 81,610 |
[1] | Included in “Selling Expenses”

X
- Definition The amount of current advances made to suppliers before goods or services are received. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_CurrentAdvancesToSuppliers
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_CurrentPrepaidExpenses
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_CurrentReceivablesFromTaxesOtherThanIncomeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current value added tax receivables. [Refer: Value added tax receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_CurrentValueAddedTaxReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current prepayments. [Refer: Prepayments] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_NoncurrentPrepayments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current receivables due from related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_NoncurrentReceivablesDueFromRelatedParties
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current value added tax receivables. [Refer: Value added tax receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_NoncurrentValueAddedTaxReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current other receivables. [Refer: Other receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_OtherCurrentReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current other receivables. [Refer: Other receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_OtherNoncurrentReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition The amount of receivables due from related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of additional allowance for credit losses of financial assets other receivables recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets] + References No definition available. + Details
Name: | tgs_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssetsOtherReceivables
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of current allowance for doubtful accounts on other receivables. + References No definition available. + Details
Name: | tgs_AllowanceAccountForCreditLossesOfFinancialAssetsOtherReceivablesCurrent
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of non-current allowance for doubtful accounts on other receivables. + References No definition available. + Details
Name: | tgs_AllowanceAccountForCreditLossesOfFinancialAssetsOtherReceivablesNonCurrent
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current government grants receivable. + References No definition available. + Details
Name: | tgs_CurrentGovernmentGrantsReceivable
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current income tax receivables. + References No definition available. + Details
Name: | tgs_CurrentIncomeTaxCredit
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current other receivables. + References No definition available. + Details
Name: | tgs_CurrentOtherReceivables
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition The amount of current other receivables from joint operation with UT. + References No definition available. + Details
Name: | tgs_CurrentOtherReceivablesFromJointOperation
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current turnover tax credit receivables. + References No definition available. + Details
Name: | tgs_CurrentTurnoverTaxCredit
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The increase (decrease) in allowance account for credit losses of financial assets other receivables resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets] + References No definition available. + Details
Name: | tgs_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssetsOtherReceivables
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of non-current advances made to suppliers before goods or services are received. + References No definition available. + Details
Name: | tgs_NonCurrentAdvancesToSuppliers
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current government grants receivable. + References No definition available. + Details
Name: | tgs_NonCurrentGovernmentGrantsReceivable
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current income tax receivables. + References No definition available. + Details
Name: | tgs_NonCurrentIncomeTaxCredit
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current other receivables. + References No definition available. + Details
Name: | tgs_NonCurrentOtherReceivables
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition The amount of non-current other receivables from joint operation with UT. + References No definition available. + Details
Name: | tgs_NonCurrentOtherReceivablesFromJointOperation
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current turnover tax credit receivables. + References No definition available. + Details
Name: | tgs_NonCurrentTurnoverTaxCredit
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The decrease in an allowance account for credit losses of financial assets other receivables resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets] + References No definition available. + Details
Name: | tgs_ReversalAllowanceAccountForCreditLossesOfFinancialAssetsOtherReceivables
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The decrease in an allowance account for credit losses other receivables of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets] + References No definition available. + Details
Name: | tgs_UtilisationAllowanceAccountForCreditLossesOfFinancialAssetsOtherReceivables
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration