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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2023
SIGNIFICANT ACCOUNTING POLICIES [Abstract] |
Subsidiary Control | Detailed data reflecting subsidiary control as of December 31, 2023 and 2022 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
Associates | In the table below, associates are disclosed, together with the percentage of shareholding and voting as of December 31, 2023 and 2022:
| % of shareholding |  |  |
Company | and voting | Country | Main activity | Closing date
TGU | 49.00% | Uruguay | Pipeline maintenance | December 31
Link | 49.00% | Argentina | Pipeline exploitation and construction | December 31
Accumulated Taxable on Net Profit |
Accumulated taxable net profit |  |  | Will pay $ |  |  | More than % |  |  | On the surplus of $ |
More than $ |  |  | to $ |  |  |  |  |  |  |  |  |  |
$ | 0 |  |  | $ | 14,301,209 |  |  | $ | 0 |  |  |  | 25% |  |  | $ | 0 |
$ | 14,301,209 |  |  | $ | 143,012,092 |  |  | $ | 3,575,302 |  |  |  | 30% |  |  | $ | 14,301,209 |
$ | 143,012,092 |  |  | On forward |  |  | $ | 42,188,567 |  |  |  | 35% |  |  | $ | 143,012,092 |
Earnings Per Share | Earnings per share for the years ended December 31, 2023, 2022 and 2021 were calculated as follows:
|  | 2023 |  |  | 2022 |  |  | 2021 |
Net income attributable to owners of the Company |  |  | 23,517,458 |  |  |  | 100,640,069 |  |  |  | 126,968,077 |
Weighted average number of outstanding shares (1) |  |  | 752,761,058 |  |  |  | 752,761,058 |  |  |  | 752,761,058 |
Basic and diluited earnings per share |  |  | 31.24 |  |  |  | 133.69 |  |  |  | 168.67 |
(1) | The weighted average number of shares excludes treasury shares

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