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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