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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2022
SIGNIFICANT ACCOUNTING POLICIES [Abstract] |
Subsidiary Control | Detailed data reflecting subsidiary control as of December 31, 2022 and 2021 is as follows:
|  |  | % of shareholding and voting |  |  |
Company | Incorporation country |  | Direct |  |  | Indirect |  | Closing date | Main activity
Telcosur | Argentina |  |  | 99.98 | % |  |  | - |  | December 31 | Telecommunication Services
CTG | Argentina |  |  | 100 | % |  |  | - |  | December 31 | Electricity related services
TGSLatam | Bolivia |  |  | 80 | % |  |  | 100 | % | December 31 | Hydrocarbons and Electrical power related services
Associates | In the table below, associates are disclosed, together with the percentage of shareholding and voting as of December 31, 2022 and 2021:
Company | % of shareholding and voting | Country | Main activity | Closing date
TGU | 49.00% | Uruguay | Pipeline maintenance | December 31
EGS (“in liquidation”) | 49.00% | Argentina | Pipeline exploitation and construction | December 31
Link | 49.00% | Argentina | Pipeline exploitation and construction | December 31
Earnings Per Share | Earnings per share as of December 31, 2022, 2021 and 2020 were calculated as follows:
|  | 2022 |  |  | 2021 |  |  | 2020 |
Net income attributable to owners of the Company |  |  | 32,317,790 |  |  |  | 40,772,306 |  |  |  | 9,662,187 |
Average number of outstanding shares (1) |  |  | 752,761,058 |  |  |  | 752,761,058 |  |  |  | 762,371,755 |
Basic and diluited earnings per share |  |  | 42.93 |  |  |  | 54.16 |  |  |  | 12.68 |
(1) | The weighted average number of shares considers the effect of the weighted average of the changes originated in the transactions with the treasury shares made during the year.

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