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BALANCES AND TRANSACTIONS WITH RELATED COMPANIES (Tables) | 12 Months Ended
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Dec. 31, 2023
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, 2023 and 2022 is as follows:
|  | 2023 |  |  | 2022 |
Company |  | Accounts receivable |  |  | Accounts payable |  |  | Accounts receivable |  |  | Accounts payable |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | - |  |  |  | - |  |  |  | 115 |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía (1) |  |  | 6,601,689 |  |  |  | 16,932,954 |  |  |  | 4,046,758 |  |  |  | 15,226,146 |
Associates with significative influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | 17,459 |  |  |  | - |  |  |  | 14,583 |  |  |  | - |
TGU |  |  | - |  |  |  | 128,683 |  |  |  | - |  |  |  | 87,814 |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) |  |  | 38,298 |  |  |  | 55,682 |  |  |  | 61,332 |  |  |  | 54,553 |
CT Barragán S.A. |  |  | 15,558 |  |  |  | - |  |  |  | 13,372 |  |  |  | - |
Oleoductos del Valle S.A. |  |  | 6,146 |  |  |  | - |  |  |  | - |  |  |  | - |
SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. |  |  | 11,044 |  |  |  | 4,040,743 |  |  |  | 6,935 |  |  |  | - |
Transener S.A. |  |  | 61 |  |  |  | - |  |  |  | 94 |  |  |  | - |
Total |  |  | 6,690,255 |  |  |  | 21,158,062 |  |  |  | 4,143,189 |  |  |  | 15,368,513 |
(1) | Accounts payable includes Ps. 14,747,577 and Ps. 13,272,864 corresponding to the financial leasing recorded as “Loans” as of December 31, 2023 and 2022, respectively.
Transactions with Related Parties | The detail of significant transactions with related parties for the years ended December 31, 2023, 2022 and 2021 is as follows: Year ended December 31, 2023:
|  |  |  |  | Revenues |  |  |  |  |  | Costs |  |  |  |  |  |  |  |  | Financial results |  |  |  |
Company |  | Natural Gas Transportation |  |  | Production and commercialization of liquids |  |  | Midstream |  |  | 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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 219 |  |  |  | - |  |  |  | - |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 3,460,789 |  |  |  | 8,605,778 |  |  |  | 17,632,528 |  |  |  | 16,522,448 |  |  |  | 6,078,353 |  |  |  | - |  |  |  | 917,514 |  |  |  | - |  |  |  | - |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 141,201 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. |  |  | - |  |  |  | - |  |  |  | 53,269 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 593 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Oleoductos del Valle S.A. |  |  | 89,665 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
CT Barragán S.A. |  |  | - |  |  |  | - |  |  |  | 59,891 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6,810,283 |  |  |  | - |
Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) |  |  | 700,506 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fundación TGS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 141,456 |
Total |  |  | 4,250,960 |  |  |  | 8,605,778 |  |  |  | 17,887,482 |  |  |  | 16,522,448 |  |  |  | 6,078,353 |  |  |  | 219 |  |  |  | 917,514 |  |  |  | 6,810,283 |  |  |  | 141,456 |
(1) Corresponds to donations expenses. Additionally, during the year ended December 31, 2023, the Company received from SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A., construction engineering services for Ps. 41,077,629 which are activated within the balance of advances to suppliers. Year ended December 31, 2022:
|  |  |  |  | Revenues |  |  |  |  |  | Costs |  |  |  |  |  |  |  |  | Financial results |  |  |  |
Company |  | Natural Gas Transportation |  |  | Production and commercialization of liquids |  |  | Midstream |  |  | 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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 504 |  |  |  | - |  |  |  | - |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 4,582,093 |  |  |  | 11,158,452 |  |  |  | 12,371,693 |  |  |  | 18,143,329 |  |  |  | 9,551,489 |  |  |  | - |  |  |  | 1,191,598 |  |  |  | - |  |  |  | - |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 145,583 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. |  |  | - |  |  |  | - |  |  |  | 22,431 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 1,299 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
CT Barragán S.A. |  |  | - |  |  |  | - |  |  |  | 54,369 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 300,222 |  |  |  | - |
Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) |  |  | 929,764 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fundación TGS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 96,720 |
Total |  |  | 5,511,857 |  |  |  | 11,158,452 |  |  |  | 12,595,375 |  |  |  | 18,143,329 |  |  |  | 9,551,489 |  |  |  | 504 |  |  |  | 1,191,598 |  |  |  | 300,222 |  |  |  | 96,720 |
(1) Corresponds to donations expenses. Additionally, during the year ended December 31, 2022, the Company received from SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A., construction engineering services for Ps. 10,335,414 which are activated within the balance of advances to suppliers. Year ended December 31, 2021:
|  | Revenues |  |  |  |  |  |  |  |  | Costs |  |  |  |  |  |  |  | Financial results |  |  |  |
Company |  | Natural Gas Transportation |  |  | Production and commercialization of liquids |  |  | Midstream |  |  | 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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 863 |  |  |  | - |  |  |  | - |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 5,189,780 |  |  |  | 15,558,595 |  |  |  | 7,366,239 |  |  |  | 17,526,586 |  |  |  | 13,235,940 |  |  |  | - |  |  |  | 1,769,776 |  |  |  | - |  |  |  | - |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Oleoductos del Valle S.A. |  |  | 160,506 |  |  |  | - |  |  |  | 168,478 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 2,183 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
CT Barragán S.A. |  |  | - |  |  |  | - |  |  |  | 83,018 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,507,468 |  |  |  | - |
Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) |  |  | 902,338 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fundación TGS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 7,091 |
Total |  |  | 6,252,624 |  |  |  | 15,558,595 |  |  |  | 7,619,918 |  |  |  | 17,526,586 |  |  |  | 13,235,940 |  |  |  | 863 |  |  |  | 1,769,776 |  |  |  | 1,507,468 |  |  |  | 7,091 |
(1) Corresponds to donations expenses.

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