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