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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