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FINANCIAL INSTRUMENTS - Hedge accounting (Details) $ in Millions | 6 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | ---
Jun. 30, 2018 ARS ($) | Dec. 31, 2018 ARS ($) | Dec. 31, 2017 ARS ($) | Dec. 31, 2018 USD ($) tranche | Dec. 31, 2018 ARS ($) tranche | Dec. 31, 2017 USD ($) $ / item ARS ($)
Hedge accounting |  |  |  |  |  |
Receivables recognized, Non-current |  |  |  |  | $ 38,000,000 |
Deferred income/expense before income tax |  | $ 128,000,000 |  |  |  |
NDF | Currency risk | Fair value hedges | Foreign currency exchange rate gains |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Notional amount |  |  |  | $ 118.0 |  |
Average exchange rate |  |  |  |  | 39.33 |
NDF | Currency risk | Exchange rate hedges |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Notional amount |  |  |  | 306.0 |  | $ 53.5
Average exchange rate |  |  |  |  | 36.58 |
Liability of hedging instruments |  |  |  |  | $ 100,000,000 |
Net gain/loss |  | 1,039,000,000 |  |  |  |
Total NDF agreement amount |  |  |  | $ 166.0 |  |
Receivables recognized |  |  |  |  | 640,000,000 |
Gains recognized from receivables | $ 77,000,000 |  |  |  |  |
NDF | Currency risk | Exchange rate hedges | Foreign currency exchange rate gains |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Net gain/loss |  | 152,000,000 |  |  |  |
NDF | Effective from March 15, 2017 and September 15, 2017 | Currency risk | Fair value hedges |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Notional amount |  |  |  |  |  | 400.0
Receivables recognized |  |  |  |  | 137,000,000 |
Gains recognized from receivables |  | 3,000,000 |  |  |  |
Receivables recognized, Current |  |  |  |  | 98,000,000 |
Receivables recognized, Non-current |  |  |  |  | 39,000,000 |
NDF | Effective from March 15, 2017 and September 15, 2017 | Currency risk | Fair value hedges | Minimum |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Interest rate (as a percent) |  |  | 208.70% |  |  |
NDF | Effective from March 15, 2017 and September 15, 2017 | Currency risk | Fair value hedges | Maximum |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Interest rate (as a percent) |  |  | 245.25% |  |  |
NDF | Effective from March 15, 2017 and September 15, 2017 | Currency risk | Fair value hedges | Weighted average |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Interest rate (as a percent) |  |  | 222.58% |  |  |
NDF | Effective from March 15, 2017 | Currency risk | Fair value hedges |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Notional amount |  |  |  |  |  | 300.0
NDF | Effective from September 15, 2017 | Currency risk | Fair value hedges |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Notional amount |  |  |  |  |  | 100.0
NDF | Effective from March 15, 2018 | Currency risk | Fair value hedges |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Total Hedged amount |  |  |  |  | $ 100,000,000 |
Notional amount |  |  |  |  |  | $ 40.0
Number of Tranches | tranche |  |  |  | 2 | 2 |
Receivables recognized |  |  |  |  | $ 18,000,000 |
Gains recognized from receivables |  | $ 4,000,000 |  |  |  |
Receivables recognized, Current |  |  |  |  | 12,000,000 |
Receivables recognized, Non-current |  |  |  |  | $ 6,000,000 |
NDF | Maturing between February and April 2018 | Currency risk | Exchange rate hedges |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Average exchange rate |  |  |  |  |  | 18.30
NDF | Maturing between March and August 2018 | Currency risk | Exchange rate hedges |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Notional amount |  |  |  |  |  | $ 6.3
Average exchange rate | $ / item |  |  |  |  |  | 18.94
Net gain/loss |  |  | $ 22,000,000 |  |  |
2.1325% NDF | Effective from March 15, 2018 | Currency risk | Fair value hedges |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Notional amount |  |  |  | $ 20.0 |  |
Interest rate (as a percent) |  |  | 213.25% |  |  |
2.085% NDF | Effective from March 15, 2018 | Currency risk | Fair value hedges |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |
Notional amount |  |  |  |  |  | $ 20.0
Interest rate (as a percent) |  |  | 208.50% |  |  |

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- Definition The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 8 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_8_c&doctype=Standard&book=b -URIDate 2018-03-16 + Details
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- Definition The interest rate for investments that have an interest rate. For fixed rate investments, this indicates the fixed interest rate. If the investment has a variable interest rate, the rate stated here may be the rate that is currently relevant. In this case the "Investment, Interest Rate is Current Rate for Variable Rate Investment Flag", "Investment, Interest Rate is Discount Rate at Purchase Flag", "Investment, Interest Rate Reflects Current Yield Flag" should be used. If one of these flags are not appropriate to explain the interest rate that is indicated, then a new flag should be added or an explanation should be included in "Investment, Additional Information". + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 12 -Section 12 -Sentence Column A + Details
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