XML 134 R103.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

FINANCIAL RISK MANAGEMENT, Credit Risk, Cash and Financial Placement Maturities (Details) - ARS ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | $ 492,796,781 | $ 323,105,075
From 2027 Onwards [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] |  | 0
Cash and Cash Equivalents [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 6,599,199 | 9,307,806
Cash and Cash Equivalents [Member] | Without Specified Maturity [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 6,599,199 | 9,307,806
Cash and Cash Equivalents [Member] | With Specified Maturity Over Due [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Over Due [Member] | Until 12-31 Prior Year [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Over Due [Member] | From 01-01 to 03-31 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Over Due [Member] | From 04-01 to 06-30 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Over Due [Member] | From 07-01 to 09-30 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Over Due [Member] | From 10-01 to 12-31 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | From 01-01 to 03-31 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | From 04-01 to 06-30 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | From 07-01 to 09-30 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | From 10-01 to 12-31 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | During 2024 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  |  | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | During 2025 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | During 2026 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | During 2027 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 |
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | From 2028 Onwards [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 |
Cash and Cash Equivalents [Member] | With Specified Maturity [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Financial Assets [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 430,055,906 | 247,423,808
Financial Assets [Member] | Without Specified Maturity [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 217,537,319 | 122,350,911
Financial Assets [Member] | With Specified Maturity Over Due [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Financial Assets [Member] | With Specified Maturity Over Due [Member] | Until 12-31 Prior Year [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Financial Assets [Member] | With Specified Maturity Over Due [Member] | From 01-01 to 03-31 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Financial Assets [Member] | With Specified Maturity Over Due [Member] | From 04-01 to 06-30 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Financial Assets [Member] | With Specified Maturity Over Due [Member] | From 07-01 to 09-30 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Financial Assets [Member] | With Specified Maturity Over Due [Member] | From 10-01 to 12-31 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Financial Assets [Member] | With Specified Maturity Non-Due [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 212,518,587 | 125,072,897
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | From 01-01 to 03-31 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 101,278,492 | 598
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | From 04-01 to 06-30 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 4,027,889 | 598
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | From 07-01 to 09-30 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 3,282
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | From 10-01 to 12-31 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 21,177 | 0
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | During 2024 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  |  | 125,068,419
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | During 2025 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 107,191,029 | 0
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | During 2026 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 | 0
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | During 2027 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 |
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | From 2028 Onwards [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 0 |
Financial Assets [Member] | With Specified Maturity [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets |  | 212,518,587 | 125,072,897
Credits [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 56,443,446 | 66,786,144
Credits [Member] | Without Specified Maturity [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 12,924 | 125,774
Credits [Member] | With Specified Maturity Over Due [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 3,549,339 | 5,232,104
Credits [Member] | With Specified Maturity Over Due [Member] | Until 12-31 Prior Year [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 432,064 | 540,221
Credits [Member] | With Specified Maturity Over Due [Member] | From 01-01 to 03-31 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 97 | 25,433
Credits [Member] | With Specified Maturity Over Due [Member] | From 04-01 to 06-30 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 211 | 82,296
Credits [Member] | With Specified Maturity Over Due [Member] | From 07-01 to 09-30 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 9,478 | 70,160
Credits [Member] | With Specified Maturity Over Due [Member] | From 10-01 to 12-31 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 3,107,489 | 4,513,994
Credits [Member] | With Specified Maturity Non-Due [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 52,881,183 | 61,428,266
Credits [Member] | With Specified Maturity Non-Due [Member] | From 01-01 to 03-31 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 45,365,062 | 60,837,510
Credits [Member] | With Specified Maturity Non-Due [Member] | From 04-01 to 06-30 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 7,479,194 | 354,986
Credits [Member] | With Specified Maturity Non-Due [Member] | From 07-01 to 09-30 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 7,371 | 180,405
Credits [Member] | With Specified Maturity Non-Due [Member] | From 10-01 to 12-31 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 9,965 | 11,687
Credits [Member] | With Specified Maturity Non-Due [Member] | During 2024 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] |  | 43,678
Credits [Member] | With Specified Maturity Non-Due [Member] | During 2025 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 19,591 | 0
Credits [Member] | With Specified Maturity Non-Due [Member] | During 2026 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 0 | 0
Credits [Member] | With Specified Maturity Non-Due [Member] | During 2027 [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 0 |
Credits [Member] | With Specified Maturity Non-Due [Member] | From 2028 Onwards [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | 0 |
Credits [Member] | With Specified Maturity [Member] |  |  |
Maturities of financial assets [Abstract] |  |  |
Financial assets | [1],[2] | $ 56,430,522 | $ 66,660,370
[1] | Includes financial assets recorded in trade receivables and other receivables, excluding allowance for doubtful accounts.
[2] | The total amount of the receivables without specified maturity is recorded in Non-current assets.

X
- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35M&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35N&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

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

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=tgs_CashAndCashEquivalentMember
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_MaturitiesPriorYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

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

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

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_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_PastDueStatusAxis=tgs_WithSpecifiedMaturityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtAmortisedCostMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |