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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2024
SIGNIFICANT ACCOUNTING POLICIES [Abstract] |
Subsidiary Control | Detailed data reflecting subsidiary control as of December 31, 2024 is as follows:
|  |  | % of shareholding and voting |  |  |
Company | Incorporation country |  | Direct |  |  | Indirect |  | Closing date | Main activity
Telcosur | Argentina |  |  | 99.98 | % |  |  | - |  | December 31 | Telecommunication services
Detailed data reflecting subsidiary control as of December 31, 2023 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
Detailed data reflecting subsidiary control as of December 31, 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
TGSLatam | Bolivia |  |  | 80 | % |  |  | 100 | % | December 31 | Hydrocarbons and Electricity related services
Associates | In the table below, associate is disclosed, together with the percentage of shareholding and voting as of December 31, 2024:
| Incorporation | % of shareholding |  |
Company | country | and voting | Closing date | Main activity
Link | Argentina | 49.00% | December 31 | Pipeline exploitation and construction
Accumulated Taxable on Net Profit |
Accumulated taxable net profit |  |  |  |  |  |  |  |  |  |
More than $ |  |  | to $ |  |  | Will pay $ |  |  | More than % |  |  | On the surplus of $ |
$ | 0 |  |  | $ | 34,703,523 |  |  | $ | 0 |  |  |  | 25% |  |  | $ | 0 |
$ | 34,703,523 |  |  | $ | 347,035,231 |  |  | $ | 8,675,881 |  |  |  | 30% |  |  | $ | 34,703,523 |
$ | 347,035,231 |  |  | On forward |  |  | $ | 102,375,393 |  |  |  | 35% |  |  | $ | 347,035,231 |
Earnings Per Share | Earnings per share for the years ended December 31, 2024, 2023 and 2022 were calculated as follows:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Net income attributable to owners of the Company |  |  | 370,163,706 |  |  |  | 51,212,469 |  |  |  | 219,157,465 |
Weighted average number of outstanding shares (1) |  |  | 752,761,058 |  |  |  | 752,761,058 |  |  |  | 752,761,058 |
Basic and diluited earnings per share |  |  | 491.74 |  |  |  | 68.03 |  |  |  | 291.14 |
(1) | The weighted average number of shares excludes treasury shares.

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