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BALANCES AND TRANSACTIONS WITH RELATED COMPANIES (Tables) | 12 Months Ended
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Dec. 31, 2024
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, 2024 and 2023 is as follows:
|  | 2024 |  |  | 2023 |
Company |  | Accounts receivable |  |  | Accounts payable |  |  | Accounts receivable |  |  | Accounts payable |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía (1) |  |  | 13,211,443 |  |  |  | 21,871,747 |  |  |  | 14,376,077 |  |  |  | 36,873,815 |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | 29,595 |  |  |  | - |  |  |  | 38,019 |  |  |  | - |
TGU (liquidated) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 280,225 |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Comercializadora e Inversora S.A. |  |  | - |  |  |  | - |  |  |  | 83,399 |  |  |  | 121,255 |
CT Barragan S.A. |  |  | 30,807 |  |  |  | - |  |  |  | 33,880 |  |  |  | - |
SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. (2) |  |  | 2,257,463 |  |  |  | 11,159,046 |  |  |  | 24,051 |  |  |  | 8,799,269 |
Transener S.A. |  |  | 48,625 |  |  |  | - |  |  |  | 133 |  |  |  | - |
Total |  |  | 15,577,933 |  |  |  | 33,030,793 |  |  |  | 14,555,559 |  |  |  | 46,074,564 |
(1) | Accounts payable includes Ps. 11,540,062 and Ps. 32,114,859 corresponding to the financial leasing recorded as “Loans” as of December 31, 2024 and 2023, respectively.
(2) | Accounts receivable as of December 31, 2024 includes Ps. 2,120,362 recorded in “Other Credits”.
Transactions with Related Parties | The detail of significant transactions with related parties for the years ended December 31, 2024, 2023 and 2022 is as follows: Year ended December 31, 2024:
|  | Revenues |  |  | Costs |  |  | Financial results |  |  |
Company |  | Natural Gas Transportation |  |  | Liquids Production and Commercialization |  |  | Midstream |  |  | Gas purchase and others |  |  | Compensation for technical assistance |  |  | Revenues from administrative services and others |  |  | Interest expense |  |  | Interest gain / Gain / (loss) on fair value |  |  | Selling expenses (1) |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 145 |  |  |  | - |  |  |  | - |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 17,086,616 |  |  |  | 16,099,079 |  |  |  | 49,612,454 |  |  |  | 34,550,518 |  |  |  | 26,405,660 |  |  |  | - |  |  |  | 1,365,343 |  |  |  | - |  |  |  | - |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 302,193 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. |  |  | - |  |  |  | - |  |  |  | 217,663 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 376 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
CT Barragán S.A. |  |  | - |  |  |  | - |  |  |  | 128,844 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 784,372 |  |  |  | - |
Comercializadora e Inversora S.A.(2) |  |  | 2,107,038 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fundación TGS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 540,845 |
Total |  |  | 19,193,654 |  |  |  | 16,099,079 |  |  |  | 50,261,530 |  |  |  | 34,550,518 |  |  |  | 26,405,660 |  |  |  | 145 |  |  |  | 1,365,343 |  |  |  | 784,372 |  |  |  | 540,845 |
(1) Corresponds to donations expenses. (2) On October 3, 2024, it was merged with Pampa Energía. Additionally, during the year ended December 31, 2024, the Company received from SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A., construction engineering services for Ps. 131,330,449 which are capitalized within the balance of property, plant and equipment. Year ended December 31, 2023:
|  | Revenues |  |  | Costs |  |  | Financial results |  |  |  |
Company |  | Natural Gas Transportation |  |  | Liquids Production and Commercialization |  |  | 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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 477 |  |  |  | - |  |  |  | - |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 7,536,340 |  |  |  | 18,740,254 |  |  |  | 38,397,233 |  |  |  | 35,979,882 |  |  |  | 13,236,442 |  |  |  | - |  |  |  | 1,998,012 |  |  |  | - |  |  |  | - |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 307,484 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. |  |  | - |  |  |  | - |  |  |  | 116,001 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 1,291 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
CT Barragán S.A. |  |  | - |  |  |  | - |  |  |  | 130,421 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 14,830,319 |  |  |  | - |
Comercializadora e Inversora S.A. |  |  | 1,525,447 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fundación TGS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 308,040 |
Total |  |  | 9,061,787 |  |  |  | 18,740,254 |  |  |  | 38,952,430 |  |  |  | 35,979,882 |  |  |  | 13,236,442 |  |  |  | 477 |  |  |  | 1,998,012 |  |  |  | 14,830,319 |  |  |  | 308,040 |
(1) Corresponds to donations expenses. Year ended December 31, 2022:
|  | Revenues |  |  | Costs |  | Financial results |  |  |  |
Company |  | Natural Gas Transportation |  |  | Liquids Production and Commercialization |  |  | Midstream |  |  | Gas purchase and others |  |  | Compensation for technical assistance |  |  | Revenues from administrative services and others |  |  | Interest expense |  |  | Interest gain / Gain / (loss) on fair value |  |  | Selling expenses (1) |
Controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CIESA |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,098 |  |  |  | - |  |  |  | - |  |  |  | - |
Company which exercises joint control on the controlling shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pampa Energía |  |  | 9,978,132 |  |  |  | 24,299,050 |  |  |  | 26,941,047 |  |  |  | 39,509,571 |  |  |  | 20,799,669 |  |  |  | - |  |  |  | 2,594,867 |  |  |  | - |  |  |  | - |
Associates with significant influence: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Link |  |  | - |  |  |  | - |  |  |  | 317,027 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. |  |  | - |  |  |  | - |  |  |  | 48,847 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Transener S.A. |  |  | - |  |  |  | - |  |  |  | 2,829 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
CT Barragán S.A. |  |  | - |  |  |  | - |  |  |  | 118,396 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 653,774 |  |  |  | - |
Comercializadora e Inversora S.A. |  |  | 2,024,688 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fundación TGS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 210,621 |
Total |  |  | 12,002,820 |  |  |  | 24,299,050 |  |  |  | 27,428,146 |  |  |  | 39,509,571 |  |  |  | 20,799,669 |  |  |  | 1,098 |  |  |  | 2,594,867 |  |  |  | 653,774 |  |  |  | 210,621 |
(1) Corresponds to donations expenses.

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