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FINANCIAL RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2023
FINANCIAL RISK MANAGEMENT [Abstract] |
Fixed-Rate and Floating-Rate Financial Assets and Liabilities | The following table shows a breakdown of the Company’s fixed-rate and floating-rate financial assets and liabilities as of December 31, 2023 and 2022:
|  | Financial assets |  |  | Financial liabilities (1) |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Fix interest rate |  |  | 214,572,395 |  |  |  | 133,336,086 |  |  |  | 450,154,594 |  |  |  | 278,443,497 |
Variable interest rate |  |  | 1,873,673 |  |  |  | 137,714 |  |  |  | - |  |  |  | - |
Total |  |  | 216,446,068 |  |  |  | 133,473,800 |  |  |  | 450,154,594 |  |  |  | 278,443,497 |
| (1) | Includes 2018 Notes. For further information see Note 13 to the Consolidated Financial Statements.
Provision for Losses | On this basis, the provision for losses for the year ended December 31, 2023 for trade receivables was determined as follows:
Ratio |  | Non-due |  |  | 90 days |  |  | 120 days |  |  | 180 days |  |  | +240 days |
Natural Gas Transportation segment |  |  | 0 | % |  |  | 0.50 | % |  |  | 5 | % |  |  | 10 | % |  |  | 100 | %
Other segments |  |  | 0 | % |  |  | 0.25 | % |  |  | 2 | % |  |  | 5 | % |  |  | 100 | %
Current and Non-Current Sales Receivables | As of December 31, 2023 and 2022, current and non-current sales receivables, net of allowance for doubtful accounts, amounted to:
|  | 2023 |  |  | 2022 |
Current trade receivables |  |  | 51,103,234 |  |  |  | 53,162,940 |
Allowances for doubful accounts (1) |  |  | (301,770 | ) |  |  | (412,681 | )
Total |  |  | 50,801,464 |  |  |  | 52,750,259 |
| (1) | Said amount represents the best estimate made by tgs according to what is stated in Note 4.b).
Major Customers | In the ordinary course of business, the Company provides natural gas transportation services mainly to natural gas distribution companies, CAMMESA and Pampa Energía. The amounts of net sales made to the principal customers to which Natural Gas Transportation services were provided in the years ended December 31,2023, 2022 and 2021 and the sales receivable balances (net of allowances) as of December 31, 2023 and 2022 are set forth below:
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | Revenues |  |  | Trade receivables |  |  | Revenues |  |  | Trade receivables |  |  | Revenues |
MetroGas |  |  | 24,318,307 |  |  |  | 1,476,898 |  |  |  | 32,248,616 |  |  |  | 2,392,212 |  |  |  | 36,814,036 |
Camuzzi Gas Pampeana S.A. |  |  | 18,070,335 |  |  |  | 1,086,152 |  |  |  | 23,880,326 |  |  |  | 1,767,771 |  |  |  | 27,120,380 |
Naturgy Argentina |  |  | 14,712,603 |  |  |  | 945,579 |  |  |  | 19,575,169 |  |  |  | 1,505,818 |  |  |  | 21,958,655 |
CAMMESA |  |  | 8,847,362 |  |  |  | 1,463,834 |  |  |  | 11,818,443 |  |  |  | 4,297,818 |  |  |  | 16,816,760 |
Pampa Energía |  |  | 3,460,789 |  |  |  | 265,685 |  |  |  | 4,582,093 |  |  |  | 347,064 |  |  |  | 5,189,780 |
Camuzzi Gas del Sur S.A. |  |  | 4,487,300 |  |  |  | 66,625 |  |  |  | 5,657,561 |  |  |  | 368,109 |  |  |  | 6,268,564 |
The amounts of Liquids Production and Commercialization revenues made to major customers during the years ended December 31, 2023, 2022 and 2021 and revenues receivable balances (net of allowances) as of December 31, 2023 and 2022 are set forth below:
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | Revenues |  |  | Trade receivables |  |  | Revenues |  |  | Trade receivables |  |  | Revenues |
PBB Polisur |  |  | 101,023,042 |  |  |  | 7,493,584 |  |  |  | 79,688,674 |  |  |  | 11,115,350 |  |  |  | 83,014,038 |
Geogas Trading S.A. |  |  | 8,327,911 |  |  |  | - |  |  |  | 11,424,167 |  |  |  | - |  |  |  | 23,051,172 |
Italgas S.A. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 918,740 |
YPF |  |  | 4,863,755 |  |  |  | 89,175 |  |  |  | 8,092,448 |  |  |  | 501,014 |  |  |  | 11,522,821 |
Petrobras Global Trading BV |  |  | 1,907,031 |  |  |  | 1,907,031 |  |  |  | 873,237 |  |  |  | - |  |  |  | 34,110,130 |
Trafigura Beheer |  |  | 41,344,487 |  |  |  | 3,088,637 |  |  |  | 49,727,977 |  |  |  | 2,796,525 |  |  |  | 42,010,476 |
Pampa Energía |  |  | 8,605,778 |  |  |  | 646,317 |  |  |  | 11,158,452 |  |  |  | 877,466 |  |  |  | 15,558,595 |
The amounts of Midstream revenues made to major customers during the years ended December 31, 2023, 2022 and 2021 and revenues receivable balances (net of allowances) as of December 31, 2023 and 2022 are set forth below:
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | Revenues |  |  | Trade receivables |  |  | Revenues |  |  | Trade receivables |  |  | Revenues |
Tecpetrol |  |  | 11,613,064 |  |  |  | 1,688,724 |  |  |  | 8,471,994 |  |  |  | 1,301,080 |  |  |  | 2,727,791 |
Exxomobil Exploration |  |  | 5,320,819 |  |  |  | 887,297 |  |  |  | 5,086,118 |  |  |  | 755,238 |  |  |  | 5,775,892 |
YPF |  |  | 12,927,055 |  |  |  | 3,766,193 |  |  |  | 13,323,059 |  |  |  | 2,631,812 |  |  |  | 14,107,367 |
Vista Oil |  |  | 2,059,717 |  |  |  | 483,254 |  |  |  | 733,131 |  |  |  | 379,111 |  |  |  | - |
Pluspetrol |  |  | 12,362,816 |  |  |  | 2,774,674 |  |  |  | 8,216,597 |  |  |  | 856,969 |  |  |  | 7,326,827 |
Pampa Energía |  |  | 17,632,528 |  |  |  | 4,225,255 |  |  |  | 12,371,684 |  |  |  | 2,822,228 |  |  |  | 7,366,239 |
Maturities of Financial Assets | Below is a detail of the maturities of the financial assets included in (i) cash and cash equivalents, (ii) other financial assets, (iii) trade receivables and (iv) other receivables as of December 31, 2023 and 2022:
December 31, 2023 |
|  | Cash and cash equivalents |  |  | Financial assets |  |  | Credits (1) (2) |
Without specified maturity |  |  | 6,599,199 |  |  |  | 217,537,319 |  |  |  | 12,924 |
With specified maturity |  |  |  |  |  |  |  |  |  |  |  |
Overdue |  |  |  |  |  |  |  |  |  |  |  |
Until 12-31-2022 |  |  | - |  |  |  | - |  |  |  | 432,064 |
From 01-01-23 to 03-31-23 |  |  | - |  |  |  | - |  |  |  | 97 |
From 04-01-23 to 06-30-23 |  |  | - |  |  |  | - |  |  |  | 211 |
From 07-01-23 to 09-30-23 |  |  | - |  |  |  | - |  |  |  | 9,478 |
From 10-01-23 to 12-31-23 |  |  | - |  |  |  | - |  |  |  | 3,107,489 |
Total overdue |  |  | - |  |  |  | - |  |  |  | 3,549,339 |
Non-due |  |  |  |  |  |  |  |  |  |  |  |
From 01-01-24 to 03-31-24 |  |  | - |  |  |  | 101,278,492 |  |  |  | 45,365,062 |
From 04-01-24 to 06-30-24 |  |  | - |  |  |  | 4,027,889 |  |  |  | 7,479,194 |
From 07-01-24 to 09-30-24 |  |  | - |  |  |  | - |  |  |  | 7,371 |
From 10-01-24 to 12-31-24 |  |  | - |  |  |  | 21,177 |  |  |  | 9,965 |
During 2025 |  |  | - |  |  |  | 107,191,029 |  |  |  | 19,591 |
During 2026 |  |  | - |  |  |  | - |  |  |  | - |
During 2027 |  |  | - |  |  |  | - |  |  |  | - |
From 2028 onwards |  |  | - |  |  |  | - |  |  |  | - |
Total non-due |  |  | - |  |  |  | 212,518,587 |  |  |  | 52,881,183 |
Total with specified maturity |  |  | - |  |  |  | 212,518,587 |  |  |  | 56,430,522 |
Total |  |  | 6,599,199 |  |  |  | 430,055,906 |  |  |  | 56,443,446 |
| (1) | The total amount of the receivables without specified maturity is recorded in Non-current assets.
| (2) | Includes financial assets recorded in trade receivables and other receivables, excluding allowance for doubtful accounts.
December 31, 2022 |
|  | Cash and cash equivalents |  |  | Financial assets |  |  | Credits (1) (2) |
Without specified maturity |  |  | 9,307,806 |  |  |  | 122,350,911 |  |  |  | 125,774 |
With specified maturity |  |  |  |  |  |  |  |  |  |  |  |
Overdue |  |  |  |  |  |  |  |  |  |  |  |
Until 12-31-2021 |  |  | - |  |  |  | - |  |  |  | 540,221 |
From 01-01-22 to 03-31-22 |  |  | - |  |  |  | - |  |  |  | 25,433 |
From 04-01-22 to 06-30-22 |  |  | - |  |  |  | - |  |  |  | 82,296 |
From 07-01-22 to 09-30-22 |  |  | - |  |  |  | - |  |  |  | 70,160 |
From 10-01-22 to 12-31-22 |  |  | - |  |  |  | - |  |  |  | 4,513,994 |
Total overdue |  |  | - |  |  |  | - |  |  |  | 5,232,104 |
Non-due |  |  |  |  |  |  |  |  |  |  |  |
From 01-01-23 to 03-31-23 |  |  | - |  |  |  | 598 |  |  |  | 60,837,510 |
From 04-01-23 to 06-30-23 |  |  | - |  |  |  | 598 |  |  |  | 354,986 |
From 07-01-23 to 09-30-23 |  |  | - |  |  |  | 3,282 |  |  |  | 180,405 |
From 10-01-23 to 12-31-23 |  |  | - |  |  |  | - |  |  |  | 11,687 |
During 2024 |  |  | - |  |  |  | 125,068,419 |  |  |  | 43,678 |
During 2025 |  |  | - |  |  |  | - |  |  |  | - |
During 2026 |  |  | - |  |  |  | - |  |  |  | - |
From 2027 onwards |  |  | - |  |  |  | - |  |  |  | - |
Total non-due |  |  | - |  |  |  | 125,072,897 |  |  |  | 61,428,266 |
Total with specified maturity |  |  | - |  |  |  | 125,072,897 |  |  |  | 66,660,370 |
Total |  |  | 9,307,806 |  |  |  | 247,423,808 |  |  |  | 66,786,144 |
| (1) | The total amount of the receivables without specified maturity is recorded in Non-current assets.
| (2) | Includes financial assets recorded in trade receivables and other receivables, excluding allowance for doubtful accounts.
Maturities of Financial Liabilities | Below is a detail of the maturities of the Company’s financial liabilities corresponding to: commercial debts, remunerations, other debts and financial debts as of December 31, 2023 and 2022. The amounts presented in the tables represent contractual undiscounted cash flows and, therefore, do not correspond to the amounts presented in the statement of financial position. These estimates are made on the basis of information available at the end of each year and may not reflect actual amounts in the future. Therefore, the amounts shown are provided for illustrative purposes only:
December 31, 2023 |
|  | Loans |  |  | Other financial liabilities |  |  | Leases liabilities |
Without specified maturity |  |  | - |  |  |  | - |  |  |  | - |
With specified maturity |  |  |  |  |  |  |  |  |  |  |  |
Overdue |  |  |  |  |  |  |  |  |  |  |  |
Until 12-31-2022 |  |  | - |  |  |  | 496,213 |  |  |  | - |
From 01-01-23 to 03-31-23 |  |  | - |  |  |  | 311 |  |  |  | - |
From 04-01-23 to 06-30-23 |  |  | - |  |  |  | 311 |  |  |  | - |
From 07-01-23 to 09-30-23 |  |  | - |  |  |  | 311 |  |  |  | - |
From 10-01-23 to 12-31-23 |  |  | - |  |  |  | 311 |  |  |  | 609,435 |
Total overdue |  |  | - |  |  |  | 497,457 |  |  |  | 609,435 |
Non-due |  |  |  |  |  |  |  |  |  |  |  |
From 01-01-24 to 03-31-24 |  |  | 21,913,365 |  |  |  | 46,127,826 |  |  |  | 1,655,061 |
From 04-01-24 to 06-30-24 |  |  | 27,826,772 |  |  |  | 104,969 |  |  |  | 1,655,061 |
From 07-01-24 to 09-30-24 |  |  | 119,544 |  |  |  | - |  |  |  | 1,655,061 |
From 10-01-24 to 12-31-24 |  |  | 28,823,183 |  |  |  | - |  |  |  | 1,655,061 |
During 2025 |  |  | 438,117,650 |  |  |  | - |  |  |  | 6,655,985 |
During 2026 |  |  | - |  |  |  | - |  |  |  | 4,255,896 |
During 2027 |  |  | - |  |  |  | - |  |  |  | 679,059 |
From 2028 onwards |  |  | - |  |  |  | - |  |  |  | - |
Total non-due |  |  | 516,800,514 |  |  |  | 46,232,795 |  |  |  | 18,211,184 |
Total with specified maturity |  |  | 516,800,514 |  |  |  | 46,730,252 |  |  |  | 18,820,619 |
Total |  |  | 516,800,514 |  |  |  | 46,730,252 |  |  |  | 18,820,619 |
December 31, 2022 |
|  | Loans |  |  | Other financial liabilities |  |  | Financial leases |
Without specified maturity |  |  | - |  |  |  | - |  |  |  | - |
With specified maturity |  |  |  |  |  |  |  |  |  |  |  |
Overdue |  |  |  |  |  |  |  |  |  |  |  |
Until 12-31-2021 |  |  | - |  |  |  | 718,333 |  |  |  | - |
From 01-01-22 to 03-31-22 |  |  | - |  |  |  | 968 |  |  |  | - |
From 04-01-22 to 06-30-22 |  |  | - |  |  |  | 968 |  |  |  | - |
From 07-01-22 to 09-30-22 |  |  | - |  |  |  | 968 |  |  |  | - |
From 10-01-22 to 12-31-22 |  |  | - |  |  |  | 968 |  |  |  | 415,882 |
Total overdue |  |  | - |  |  |  | 722,205 |  |  |  | 415,882 |
Non-due |  |  |  |  |  |  |  |  |  |  |  |
From 01-01-23 to 03-31-23 |  |  | - |  |  |  | 39,074,182 |  |  |  | 1,031,659 |
From 04-01-23 to 06-30-23 |  |  | 10,328,560 |  |  |  | 245,224 |  |  |  | 1,031,659 |
From 07-01-23 to 09-30-23 |  |  | 4,801,277 |  |  |  | - |  |  |  | 1,031,659 |
From 10-01-23 to 12-31-23 |  |  | 9,309,765 |  |  |  | - |  |  |  | 1,031,659 |
During 2024 |  |  | 18,619,530 |  |  |  | - |  |  |  | 4,127,191 |
During 2025 |  |  | 285,154,656 |  |  |  | - |  |  |  | 4,127,191 |
During 2026 |  |  | - |  |  |  | - |  |  |  | 2,465,502 |
From 2027 onwards |  |  | - |  |  |  | - |  |  |  | - |
Total non-due |  |  | 328,213,788 |  |  |  | 39,319,406 |  |  |  | 14,846,520 |
Total with specified maturity |  |  | 328,213,788 |  |  |  | 40,041,611 |  |  |  | 15,262,402 |
Total |  |  | 328,213,788 |  |  |  | 40,041,611 |  |  |  | 15,262,402 |
Gearing Ratio | During the years ended December 31, 2023 and 2022, the gearing ratio was as follows:
|  | 2023 |  |  | 2022 |
Total debt (Note 13) |  |  | 471,648,466 |  |  |  | 294,635,431 |
Total equity |  |  | 855,674,894 |  |  |  | 832,156,862 |
Total capital |  |  | 1,327,323,360 |  |  |  | 1,126,792,293 |
Gearing Ratio |  |  | 0.36 |  |  |  | 0.26 |
Categories of Financial Assets and Liabilities | The categorization of financial assets and liabilities as of December 31, 2023 and 2022 is included below:
|  | December 31, 2023 |
|  | Financial assets at fair value |  |  | Financial assets at amortized cost |  |  | Total |
CURRENT ASSETS |  |  |  |  |  |  |  |  |
Trade receivables |  |  | - |  |  |  | 50,801,464 |  |  |  | 50,801,464 |
Other receivables |  |  | - |  |  |  | 5,325,726 |  |  |  | 5,325,726 |
Financial assets at amortized cost |  |  | - |  |  |  | 105,327,557 |  |  |  | 105,327,557 |
Financial assets at fair value through profit or loss |  |  | 217,537,319 |  |  |  | - |  |  |  | 217,537,319 |
Cash and cash equivalents |  |  | 2,053,961 |  |  |  | 4,545,238 |  |  |  | 6,599,199 |
Total current assets |  |  | 219,591,280 |  |  |  | 165,999,985 |  |  |  | 385,591,265 |
NON-CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Other receivables |  |  | - |  |  |  | 14,486 |  |  |  | 14,486 |
Other financial assets at amortized cost |  |  | - |  |  |  | 107,191,030 |  |  |  | 107,191,030 |
Total non-current assets |  |  | - |  |  |  | 107,205,516 |  |  |  | 107,205,516 |
Total assets |  |  | 219,591,280 |  |  |  | 273,205,501 |  |  |  | 492,796,781 |
|  | Financial liabilities at fair value |  |  | Financial liabilities at amortirzed cost |  |  | Total |
CURRENT LIABILITIES |  |  |  |  |  |  |  |  |
Trade payables |  |  | - |  |  |  | 41,723,198 |  |  |  | 41,723,198 |
Loans |  |  | - |  |  |  | 60,567,191 |  |  |  | 60,567,191 |
Payroll and social security taxes payables |  |  | - |  |  |  | 4,934,640 |  |  |  | 4,934,640 |
Other payables |  |  | - |  |  |  | 74,374 |  |  |  | 74,374 |
Total current liabilities |  |  | - |  |  |  | 107,299,403 |  |  |  | 107,299,403 |
NON-CURRENT LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Loans |  |  | - |  |  |  | 411,081,275 |  |  |  | 411,081,275 |
Total non-current liabilities |  |  | - |  |  |  | 411,081,275 |  |  |  | 411,081,275 |
Total liabilities |  |  | - |  |  |  | 518,380,678 |  |  |  | 518,380,678 |
|  | December 31, 2022 |
|  | Financial assets at fair value |  |  | Financial assets at amortirzed cost |  |  | Total |
CURRENT ASSETS |  |  |  |  |  |  |  |  |
Trade receivables |  |  | - |  |  |  | 52,750,259 |  |  |  | 52,750,259 |
Other receivables |  |  | - |  |  |  | 13,576,805 |  |  |  | 13,576,805 |
Financial assets at amortized cost |  |  | - |  |  |  | 4,478 |  |  |  | 4,478 |
Financial assets at fair value through profit or loss |  |  | 122,350,911 |  |  |  | - |  |  |  | 122,350,911 |
Cash and cash equivalents |  |  | 8,301,548 |  |  |  | 1,006,258 |  |  |  | 9,307,806 |
Total current assets |  |  | 130,652,459 |  |  |  | 67,337,800 |  |  |  | 197,990,259 |
NON-CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Other receivables |  |  | - |  |  |  | 46,397 |  |  |  | 46,397 |
Financial assets at amortized cost |  |  | - |  |  |  | 125,068,419 |  |  |  | 125,068,419 |
Total non-current assets |  |  | - |  |  |  | 125,114,816 |  |  |  | 125,114,816 |
Total assets |  |  | 130,652,459 |  |  |  | 192,452,616 |  |  |  | 323,105,075 |
|  | Financial liabilities at fair value |  |  | Financial liabilities at amortirzed cost |  |  | Total |
CURRENT LIABILITIES |  |  |  |  |  |  |  |  |
Trade payables |  |  | - |  |  |  | 32,775,452 |  |  |  | 32,775,452 |
Loans |  |  | - |  |  |  | 12,206,959 |  |  |  | 12,206,959 |
Payroll and social security taxes payables |  |  | - |  |  |  | 6,706,238 |  |  |  | 6,706,238 |
Other payables |  |  | - |  |  |  | 892,354 |  |  |  | 892,354 |
Total current liabilities |  |  | - |  |  |  | 52,581,003 |  |  |  | 52,581,003 |
NON-CURRENT LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Loans |  |  | - |  |  |  | 282,428,472 |  |  |  | 282,428,472 |
Total non-current liabilities |  |  | - |  |  |  | 282,428,472 |  |  |  | 282,428,472 |
Total liabilities |  |  | - |  |  |  | 335,009,475 |  |  |  | 335,009,475 |
Fair Value of Financial Assets and Liabilities | The table below shows different assets at their fair value classified by hierarchy as of December 31, 2023 and 2022:
|  | As of December 31, 2023 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Financial assets at fair value |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 2,053,961 |  |  |  | - |  |  |  | - |  |  |  | 2,053,961 |
Financial assets at fair value through profit or loss |  |  | 217,537,319 |  |  |  | - |  |  |  | - |  |  |  | 217,537,319 |
Total |  |  | 219,591,280 |  |  |  | - |  |  |  | - |  |  |  | 219,591,280 |
|  | As of December 31, 2022 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Financial assets at fair value |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 8,301,549 |  |  |  | - |  |  |  | - |  |  |  | 8,301,549 |
Financial assets at fair value through profit or loss |  |  | 122,350,911 |  |  |  | - |  |  |  | - |  |  |  | 122,350,911 |
Total |  |  | 130,652,460 |  |  |  | - |  |  |  | - |  |  |  | 130,652,460 |
The estimated fair value of Non-current loans is estimated based on quoted market prices. The following table reflects the carrying amount and estimated fair value of the 2018 Notes at December 31, 2023, based on their quoted market price:
|  | As of December 31, 2023 |
|  | Carrying amount |  |  | Fair value |
2018 Notes |  |  | 384,503,538 |  |  |  | 365,967,850 |

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