XML 76 R47.htm IDEA: XBRL DOCUMENT
v3.23.1

BALANCES AND TRANSACTIONS WITH RELATED COMPANIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
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, 2022 and 2021 is as follows:
|  | 2022 |  |  | 2021 |
Company |  | Accounts receivable |  |  | Accounts payable |  |  | Accounts receivable |  |  | Accounts payable |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | 37 |  |  |  | - |  |  |  | - |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía (1) |  |  | 1,299,505 |  |  |  | 4,889,458 |  |  |  | 659,046 |  |  |  | 6,830,195 |
Associate which exercises significant influence on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | 4,683 |  |  |  | - |  |  |  | 5,088 |  |  |  | - |
TGU |  |  | - |  |  |  | 28,199 |  |  |  | - |  |  |  | 31,849 |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) |  |  | 19,695 |  |  |  | 17,518 |  |  |  | 24,165 |  |  |  | 35,932 |
CT Barragán S.A. |  |  | 4,294 |  |  |  | - |  |  |  | 7,385 |  |  |  | - |
SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. |  |  | 2,227 |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | 30 |  |  |  | - |  |  |  | - |  |  |  | 61 |
Total |  |  | 1,330,471 |  |  |  | 4,935,175 |  |  |  | 695,684 |  |  |  | 6,898,037 |
(1) | Accounts payable includes Ps. 4,262,215 and Ps. 5,887,648 corresponding to the financial leasing recorded as “Loans” as of December 31, 2022 and 2021, respectively.
Transactions with Related Parties | The detail of significant transactions with related parties for the years ended December 31, 2022, 2021 and 2020 is as follows: Year ended December 31, 2022:
|  |  |  |  | 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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 162 |  |  |  | - |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 1,471,413 |  |  |  | 3,583,230 |  |  |  | 3,972,829 |  |  |  | 5,826,231 |  |  |  | 3,067,198 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 46,750 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. |  |  | - |  |  |  | - |  |  |  | 7,203 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 417 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
CT Barragán S.A. |  |  | - |  |  |  | - |  |  |  | 17,459 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 96,408 |  |  |  | - |
Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) |  |  | 298,568 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fundación TGS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 31,059 |
Total |  |  | 1,769,981 |  |  |  | 3,583,230 |  |  |  | 4,044,658 |  |  |  | 5,826,231 |  |  |  | 3,067,198 |  |  |  | - |  |  |  | 162 |  |  |  | 96,408 |  |  |  | 31,059 |
(1) Corresponds to donations expenses. 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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 277 |  |  |  | - |  |  |  | - |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 1,666,555 |  |  |  | 4,996,215 |  |  |  | 2,365,465 |  |  |  | 5,628,181 |  |  |  | 4,250,358 |  |  |  | - |  |  |  | 568,315 |  |  |  | - |  |  |  | - |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Oleoductos del Valle S.A. |  |  | 51,542 |  |  |  | - |  |  |  | 54,102 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 701 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
CT Barragán S.A. |  |  | - |  |  |  | - |  |  |  | 26,659 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 484,082 |  |  |  | - |
Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) |  |  | 289,761 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fundación TGS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,277 |
Total |  |  | 2,007,858 |  |  |  | 4,996,215 |  |  |  | 2,446,927 |  |  |  | 5,628,181 |  |  |  | 4,250,358 |  |  |  | 277 |  |  |  | 568,315 |  |  |  | 484,082 |  |  |  | 2,277 |
(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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 411 |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 2,473,548 |  |  |  | 3,087,152 |  |  |  | 1,807,202 |  |  |  | 470,636 |  |  |  | 4,205,901 |  |  |  | - |  |  |  | 712,528 |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 57,517 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Oleoductos del Valle S.A. |  |  | 75,765 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 1,034 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Petrolera Entre Lomas S.A. |  |  | 7,277 |  |  |  | - |  |  |  | 26,268 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) |  |  | 331,583 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Central Térmica Piedrabuena S.A. |  |  | 5,131 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 2,893,304 |  |  |  | 3,087,152 |  |  |  | 1,892,020 |  |  |  | 470,636 |  |  |  | 4,205,901 |  |  |  | 411 |  |  |  | 712,528 |

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 2022-03-24 -Paragraph 18 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2022-en-r&anchor=para_18&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types: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