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FINANCIAL INSTRUMENTS - Offsetting of financial assets and financial liabilities (Details) $ in Millions | Dec. 31, 2018 ARS ($)
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Trade payables |
Offsetting of financial assets and financial liabilities |
Current and noncurrent liabilities - Gross value | $ (24,665)
Offsetting | 1,251
Current and noncurrent liabilities - Booked value | (23,414)
Other liabilities |
Offsetting of financial assets and financial liabilities |
Current and noncurrent liabilities - Gross value | (379)
Offsetting | 31
Current and noncurrent liabilities - Booked value | (348)
Trade receivables |
Offsetting of financial assets and financial liabilities |
Current and noncurrent assets - Gross value | 18,729
Offsetting | (1,251)
Current and noncurrent assets - Booked value | 17,478
Other receivables |
Offsetting of financial assets and financial liabilities |
Current and noncurrent assets - Gross value | 2,128
Offsetting | (31)
Current and noncurrent assets - Booked value | $ 2,097

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- Definition The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 13C -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_13C_b&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 13C -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_13C_a&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 13C -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_13C_b&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 13C -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_13C_c&doctype=Standard -URIDate 2018-03-16 + Details
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