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SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

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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