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BALANCES AND TRANSACTIONS WITH RELATED COMPANIES (Tables)
 12 Months Ended
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.