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FINANCIAL INSTRUMENTS - Offsetting of financial assets and financial liabilities (Details) - ARS ($) $ in Millions | Dec. 31, 2020 | Dec. 31, 2019
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Trade payables |  |
Offsetting of financial assets and financial liabilities |  |
Current and noncurrent liabilities - Gross value | $ (42,693) | $ (46,939)
Offsetting | 887 | 218
Current and noncurrent liabilities - Booked value | (41,806) | (46,721)
Other liabilities |  |
Offsetting of financial assets and financial liabilities |  |
Current and noncurrent liabilities - Gross value | (565) | (465)
Offsetting | 90 | 69
Current and noncurrent liabilities - Booked value | (475) | (396)
Trade receivables |  |
Offsetting of financial assets and financial liabilities |  |
Current and noncurrent assets - Gross value | 19,902 | 23,426
Offsetting | (887) | (218)
Current and noncurrent assets - Booked value | 19,015 | 23,208
Other receivables |  |
Offsetting of financial assets and financial liabilities |  |
Current and noncurrent assets - Gross value | 1,567 | 2,209
Offsetting | (90) | (69)
Current and noncurrent assets - Booked value | $ 1,477 | $ 2,140

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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 2020-01-01 -Paragraph 13C -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_13C_b&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 13C -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_13C_a&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 13C -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_13C_b&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 13C -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_13C_c&doctype=Standard -URIDate 2020-01-01 + Details
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