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FINANCIAL INSTRUMENTS - Offsetting of financial assets and financial liabilities (Details) - ARS ($) $ in Millions | Dec. 31, 2021 | Dec. 31, 2020
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Trade payables |  |
Offsetting of financial assets and financial liabilities |  |
Current and noncurrent liabilities - Gross value | $ (52,088) | $ (64,441)
Offsetting | 1,761 | 1,338
Current and noncurrent liabilities - Booked value | (50,327) | (63,103)
Other liabilities |  |
Offsetting of financial assets and financial liabilities |  |
Current and noncurrent liabilities - Gross value | (469) | (853)
Offsetting | 344 | 136
Current and noncurrent liabilities - Booked value | (125) | (717)
Trade receivables |  |
Offsetting of financial assets and financial liabilities |  |
Current and noncurrent assets - Gross value | 24,387 | 30,039
Offsetting | (1,761) | (1,338)
Current and noncurrent assets - Booked value | 22,626 | 28,701
Other receivables |  |
Offsetting of financial assets and financial liabilities |  |
Current and noncurrent assets - Gross value | 3,217 | 4,436
Offsetting | (344) | (136)
Current and noncurrent assets - Booked value | $ 2,873 | $ 4,300

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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 2021-01-01 -Paragraph 13C -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_13C_b&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 13C -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_13C_a&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 13C -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_13C_b&doctype=Standard -URIDate 2021-03-24 + Details
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