XML 135 R104.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

FINANCIAL RISK MANAGEMENT, Liquidity Risk (Details) - ARS ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Maturities of financial liabilities [Abstract] |  |  |  |
Loans | [2] | $ 471,648,466 | [1] | $ 294,635,431
During 2025 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 4,283,042 |  |
During 2026 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 380,173 |  |
Liquidity Risk [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 516,800,514 |  | 328,213,788
Other financial liabilities |  | 46,730,252 |  | 40,041,611
Finance leases |  | 18,820,619 |  | 15,262,402
Liquidity Risk [Member] | Without Specified Maturity [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 0 |  | 0
Other financial liabilities |  | 0 |  | 0
Finance leases |  | 0 |  | 0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 0 |  | 0
Other financial liabilities |  | 497,457 |  | 722,205
Finance leases |  | 609,435 |  | 415,882
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | Until 12-31-2022 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 0 |  |
Other financial liabilities |  | 496,213 |  |
Finance leases |  | 0 |  |
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 01-01-23 to 03-31-23 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 0 |  |
Other financial liabilities |  | 311 |  |
Finance leases |  | 0 |  |
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 04-01-23 to 06-30-23 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 0 |  |
Other financial liabilities |  | 311 |  |
Finance leases |  | 0 |  |
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 07-01-23 to 09-30-23 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 0 |  |
Other financial liabilities |  | 311 |  |
Finance leases |  | 0 |  |
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 10-01-23 to 12-31-23 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 0 |  |
Other financial liabilities |  | 311 |  |
Finance leases |  | 609,435 |  |
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | Until 12-31-2021 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 0
Other financial liabilities |  |  |  | 718,333
Finance leases |  |  |  | 0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 01-01-22 to 03-31-22 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 0
Other financial liabilities |  |  |  | 968
Finance leases |  |  |  | 0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 04-01-22 to 06-30-22 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 0
Other financial liabilities |  |  |  | 968
Finance leases |  |  |  | 0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 07-01-22 to 09-30-22 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 0
Other financial liabilities |  |  |  | 968
Finance leases |  |  |  | 0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 10-01-22 to 12-31-22 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 0
Other financial liabilities |  |  |  | 968
Finance leases |  |  |  | 415,882
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 516,800,514 |  | 328,213,788
Other financial liabilities |  | 46,232,795 |  | 39,319,406
Finance leases |  | 18,211,184 |  | 14,846,520
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 01-01-23 to 03-31-23 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 0
Other financial liabilities |  |  |  | 39,074,182
Finance leases |  |  |  | 1,031,659
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 04-01-23 to 06-30-23 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 10,328,560
Other financial liabilities |  |  |  | 245,224
Finance leases |  |  |  | 1,031,659
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 07-01-23 to 09-30-23 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 4,801,277
Other financial liabilities |  |  |  | 0
Finance leases |  |  |  | 1,031,659
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 10-01-23 to 12-31-23 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 9,309,765
Other financial liabilities |  |  |  | 0
Finance leases |  |  |  | 1,031,659
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 01-01-24 to 03-31-24 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 21,913,365 |  |
Other financial liabilities |  | 46,127,826 |  |
Finance leases |  | 1,655,061 |  |
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 04-01-24 to 06-30-24 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 27,826,772 |  |
Other financial liabilities |  | 104,969 |  |
Finance leases |  | 1,655,061 |  |
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 07-01-24 to 09-30-24 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 119,544 |  |
Other financial liabilities |  | 0 |  |
Finance leases |  | 1,655,061 |  |
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 10-01-24 to 12-31-24 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 28,823,183 |  |
Other financial liabilities |  | 0 |  |
Finance leases |  | 1,655,061 |  |
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | During 2025 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 438,117,650 |  |
Other financial liabilities |  | 0 |  |
Finance leases |  | 6,655,985 |  |
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | During 2026 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 0 |  |
Other financial liabilities |  | 0 |  |
Finance leases |  | 4,255,896 |  |
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | During 2027 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 0 |  |
Other financial liabilities |  | 0 |  |
Finance leases |  | 679,059 |  |
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 2028 Onwards [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 0 |  |
Other financial liabilities |  | 0 |  |
Finance leases |  | 0 |  |
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 2027 Onwards [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 0
Other financial liabilities |  |  |  | 0
Finance leases |  |  |  | 0
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | During 2024 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 18,619,530
Other financial liabilities |  |  |  | 0
Finance leases |  |  |  | 4,127,191
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | During 2025 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 285,154,656
Other financial liabilities |  |  |  | 0
Finance leases |  |  |  | 4,127,191
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | During 2026 [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  |  |  | 0
Other financial liabilities |  |  |  | 0
Finance leases |  |  |  | 2,465,502
Liquidity Risk [Member] | With Specified Maturity [Member] |  |  |  |
Maturities of financial liabilities [Abstract] |  |  |  |
Loans |  | 516,800,514 |  | 328,213,788
Other financial liabilities |  | 46,730,252 |  | 40,041,611
Finance leases |  | $ 18,820,619 |  | $ 15,262,402
[1] | As of December 31, 2023 and 2022, it is net of Notes repurchase of Ps 23,991,562 and Ps. 16,371,945, respectively.
[2] | Net of issuance expenses of Ps. 52,684 and Ps. 93,749 as of December 31, 2023 and 2022, respectively.

X
- Definition The amount of outstanding funds that the entity is obligated to repay. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_Borrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph m -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_m&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_OtherFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of liabilities related to finance leases. + References No definition available. + Details
Name: | tgs_FinanceLeasesLiabilities
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Details
Name: | ifrs-full_MaturityAxis=ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=ifrs-full_LiquidityRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=tgs_WithoutSpecifiedMaturityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=tgs_WithSpecifiedMaturityOverDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturitiesPriorYear2022Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturityCurrentYear2023PeriodOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturityCurrentYear2023PeriodTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturityCurrentYear2023PeriodThreeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturityCurrentYear2023PeriodFourMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturitiesPriorYear2021Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturityNextYear2022PeriodOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturityNextYear2022PeriodTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturityNextYear2022PeriodThreeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturityNextYear2022PeriodFourMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=tgs_WithSpecifiedMaturityNonDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturityNextYear2024PeriodOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturityNextYear2024PeriodTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturityNextYear2024PeriodThreeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_MaturityNextYear2024PeriodFourMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=ifrs-full_LaterThanFiveYearsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_LaterThanFourYearsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_LaterThanOneYearAndNotLaterThanTwoYears2020Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_LaterThanTwoYearsAndNotLaterThanThreeYears2020Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_LaterThanThreeYearsAndNotLaterThanFourYears2020Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=tgs_WithSpecifiedMaturityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |