XML 134 R103.htm IDEA: XBRL DOCUMENT
v3.25.1

FINANCIAL RISK MANAGEMENT, Credit Risk, Trade and Other Receivables (Details) - ARS ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Trade and Other Receivables, Current and Noncurrent [Abstract] |  |  |  |
Current trade receivables |  | $ 156,318,243 | $ 111,284,256 |
Allowance for doubtful accounts | [1] | (301,770) | (657,145) |
Total |  | 156,016,473 | 110,627,111 |
Subsidies receivable from government |  | 10,881,706 | 10,182,355 |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 1,219,766,287 | 986,052,768 | $ 1,115,696,199
Natural Gas Transportation [Member] | MetroGAS [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 113,619,394 | 52,956,427 | 70,225,756
Trade receivables |  | 13,033,790 | 3,216,147 |
Natural Gas Transportation [Member] | Camuzzi Gas Pampeana S.A. [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 84,337,807 | 39,350,617 | 52,002,664
Trade receivables |  | 9,716,865 | 2,365,244 |
Natural Gas Transportation [Member] | Naturgy Argentina [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 68,778,244 | 32,038,698 | 42,627,598
Trade receivables |  | 8,436,333 | 2,059,127 |
Natural Gas Transportation [Member] | CAMMESA [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 35,418,327 | 19,266,336 | 25,736,270
Trade receivables |  | 9,213,758 | 3,187,698 |
Natural Gas Transportation [Member] | Pampa Energia [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 17,086,616 | 7,536,340 | 9,978,132
Trade receivables |  | 2,253,966 | 578,565 |
Natural Gas Transportation [Member] | Camuzzi Gas del Sur S.A. [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 20,456,659 | 9,771,707 | 12,320,110
Trade receivables |  | 2,339,822 | 145,085 |
Liquids Production and Commercialization [Member] | Pampa Energia [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 16,099,079 | 18,740,254 | 24,299,050
Trade receivables |  | 2,377,690 | 1,407,443 |
Liquids Production and Commercialization [Member] | PBB Polisur [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 136,799,988 | 219,991,441 | 173,532,947
Trade receivables |  | 13,770,395 | 16,318,300 |
Liquids Production and Commercialization [Member] | Geogas Trading S.A. [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 24,139,860 | 18,135,161 | 24,877,680
Trade receivables |  | 0 | 0 |
Liquids Production and Commercialization [Member] | YPF [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 15,426,368 | 10,591,489 | 17,622,408
Trade receivables |  | 1,171,556 | 194,191 |
Liquids Production and Commercialization [Member] | Petrobras Global Trading BV [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 8,412,581 | 4,152,820 | 1,901,593
Trade receivables |  | 0 | 4,152,820 |
Liquids Production and Commercialization [Member] | Trafigura Beheer [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 77,917,255 | 90,033,255 | 108,289,447
Trade receivables |  | 5,514,642 | 6,725,928 |
Midstream [Member] | Pampa Energia [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 49,595,319 | 38,397,233 | 26,941,028
Trade receivables |  | 8,544,281 | 9,201,069 |
Midstream [Member] | YPF [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 25,320,969 | 28,150,424 | 29,012,777
Trade receivables |  | 5,145,765 | 8,201,398 |
Midstream [Member] | Tecpetrol [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 20,728,296 | 25,289,029 | 18,448,921
Trade receivables |  | 3,890,477 | 3,677,427 |
Midstream [Member] | Exxomobil Exploration [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 11,158,951 | 11,586,808 | 11,075,715
Trade receivables |  | 1,536,303 | 1,932,210 |
Midstream [Member] | Vista Energy [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 7,852,914 | 4,485,314 | 1,596,493
Trade receivables |  | 1,528,803 | 1,052,351 |
Midstream [Member] | Pluspetrol [Member] |  |  |  |
Trade and other receivables [Abstract] |  |  |  |
Revenues |  | 39,036,630 | 26,921,717 | $ 17,892,760
Trade receivables |  | $ 7,042,032 | $ 6,042,231 |
[1] | Said amount represents the best estimate made by tgs according to what is stated in Note 4.b).

X
- Definition The amount of current trade receivables. [Refer: Trade receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 68 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_68&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CurrentTradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_a&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 32 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_32&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_33_a&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 34 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_34&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_a&doctype=Standard -URIDate 2024-03-27 Reference 10: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 Reference 11: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_Revenue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Definition The amount due from customers for goods and services sold. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_TradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The current amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] + References No definition available. + Details
Name: | tgs_AllowanceAccountForCreditLossesOfFinancialAssetsCurrent
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current government grants receivable. + References No definition available. + Details
Name: | tgs_CurrentGovernmentGrantsReceivable
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The gross amount before allowance of current trade receivables. + References No definition available. + Details
Name: | tgs_CurrentTradeReceivablesGross
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Details
Name: | ifrs-full_SegmentsAxis=tgs_NaturalGasTransportationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_MetroGasMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_CamuzziGasPampeanaSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_NaturgyArgentinaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_CAMMESAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_PampaEnergiaSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_CamuzziGasDelSurSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=tgs_ProductionAndCommercializationOfLiquidsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_PBBPolisurMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_GeogasTradingSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_YPFMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_PetrobrasGlobalTradingBVMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_TrafiguraBeheerBVMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=tgs_MidstreamMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_TecpetrolMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_ExxomobilExplorationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_VistaEnergyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MajorCustomersAxis=tgs_PluspetrolMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |