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FINANCIAL INSTRUMENTS - Hedge accounting (Details) $ in Millions, $ in Millions | 6 Months Ended | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | ---
Jun. 30, 2019 ARS ($) | Dec. 31, 2019 ARS ($) | Dec. 31, 2018 ARS ($) | Dec. 31, 2019 USD ($) $ / $ | Dec. 31, 2019 ARS ($) $ / $ | May 29, 2019 USD ($) | Dec. 31, 2018 USD ($) $ / $ | Dec. 31, 2018 ARS ($) $ / $ | Dec. 31, 2017 USD ($) tranche | Dec. 31, 2017 ARS ($) tranche
Hedge accounting |  |  |  |  |  |  |  |  |  |
Notional amount |  |  |  | $ 289,676.0 |  | $ 300.0 |  |  |  |
Receivables recognized, Non-current |  |  |  |  | $ 53 |  |  | $ 58 |  |
Deferred income/expense before income tax |  | $ (335) | $ 197 |  |  |  |  |  |  |
NDF |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |
Total NDF agreement amount |  |  |  |  |  |  |  | 166 |  |
NDF | Fair value hedges |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |
Other liability of hedging instrument |  | 133 |  |  |  |  |  |  |  |
Current other liability on hedge instrument |  |  |  |  | 117 |  |  |  |  |
Non-current liability of hedging instrument |  |  |  |  | 16 |  |  |  |  |
Liability of hedging instruments |  |  |  |  | 10 |  |  |  |  |
Current liability of hedging instrument |  |  |  |  | 8 |  |  |  |  |
Non-current liability of hedging instrument |  |  |  |  | $ 2 |  |  |  |  |
Net gain/loss |  | 52 | 8 |  |  |  |  |  |  |
NDF | Currency risk | Fair value hedges | Foreign currency exchange rate gains |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |
Notional amount |  |  |  | $ 118.0 |  |  |  |  |  |
Average exchange rate | $ / $ |  |  |  | 39.33 | 39.33 |  |  |  |  |
NDF | Currency risk | Exchange rate hedges |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |
Notional amount |  |  |  | $ 499.0 |  |  | $ 306.0 |  |  |
Average exchange rate | $ / $ |  |  |  | 52.50 | 52.50 |  |  |  |  |
Liability of hedging instruments |  |  |  |  | $ 236 |  |  | 153 |  |
Net gain/loss |  | 1,099 |  |  |  |  |  |  |  |
Total NDF agreement amount |  |  |  | $ 46.5 |  |  | $ 166.0 |  |  |
Receivables recognized |  |  |  |  | $ 163 |  |  |  |  |
Gains recognized from receivables |  |  | 985 |  |  |  |  |  |  |
NDF | Currency risk | Exchange rate hedges | Foreign currency exchange rate gains |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |
Net gain/loss | $ 385 | $ 234 |  |  |  |  |  |  |  |
NDF | Effective from March 15, 2017 and September 15, 2017 | Currency risk | Fair value hedges |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |
Notional amount |  |  |  |  |  |  |  |  | $ 400.0 |
Receivables recognized |  |  |  |  |  |  |  | 211 |  |
Gains recognized from receivables |  |  | 4 |  |  |  |  |  |  |
Receivables recognized, Current |  |  |  |  |  |  |  | 151 |  |
Receivables recognized, Non-current |  |  |  |  |  |  |  | 60 |  |
NDF | Effective from March 15, 2017 and September 15, 2017 | Currency risk | Fair value hedges | Minimum |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |
Interest rate (as a percent) |  |  |  |  |  |  |  |  | 0.02087% | 0.02087%
NDF | Effective from March 15, 2017 and September 15, 2017 | Currency risk | Fair value hedges | Maximum |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |
Interest rate (as a percent) |  |  |  |  |  |  |  |  | 0.02453% | 0.02453%
NDF | Effective from March 15, 2017 and September 15, 2017 | Currency risk | Fair value hedges | Weighted average |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |
Interest rate (as a percent) |  |  |  |  |  |  |  |  | 0.02226% | 0.02226%
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
Notional amount |  |  |  |  |  |  |  |  | $ 40.0 |
Number of Tranches | tranche |  |  |  |  |  |  |  |  | 2 | 2
Receivables recognized |  |  |  |  |  |  |  | 28 |  |
Gains recognized from receivables |  |  | $ 6 |  |  |  |  |  |  |
Receivables recognized, Current |  |  |  |  |  |  |  | 18 |  |
Receivables recognized, Non-current |  |  |  |  |  |  |  | $ 10 |  |
NDF | Maturing between June 2018 and May 2019 | Currency risk | Exchange rate hedges |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |
Average exchange rate | $ / $ |  |  |  |  |  |  | 36.58 | 36.58 |  |
2.1325% NDF | Effective from March 15, 2018 | Currency risk | Fair value hedges |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |
Notional amount |  |  |  |  |  |  |  |  | $ 20.0 |
Interest rate (as a percent) |  |  |  |  |  |  |  |  | 0.02133% | 0.02133%
2.085% NDF | Effective from March 15, 2018 | Currency risk | Fair value hedges |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |
Notional amount |  |  |  |  |  |  |  |  | $ 20.0 |
Interest rate (as a percent) |  |  |  |  |  |  |  |  | 0.02085% | 0.02085%

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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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