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FINANCIAL INSTRUMENTS - Hedge accounting (Details) $ in Millions, $ in Millions | 12 Months Ended |  |  |  |  |
--- | --- | --- | --- | --- | --- | ---
Dec. 31, 2021 ARS ($) $ / $ | Dec. 31, 2020 ARS ($) $ / $ | Dec. 31, 2019 ARS ($) $ / $ | Dec. 31, 2018 ARS ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2021 ARS ($) | Jan. 20, 2021 | Dec. 31, 2020 USD ($) | Dec. 31, 2020 ARS ($) | Dec. 31, 2019 USD ($) | Dec. 31, 2017 USD ($)
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Annual rate of interest |  |  |  |  |  |  | 4.00% |  |  |  |
Cash flow hedges | LIBOR Hedges | IFC Loan |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Notional amount |  |  |  |  |  |  |  |  |  |  | $ 400
Cash flow hedges | LIBOR Hedges | IIC Loan |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Notional amount |  |  |  |  |  |  |  |  |  |  | 100
Cash flow hedges | LIBOR Hedges | NDF |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Notional amount |  |  |  |  |  |  |  |  |  |  | $ 440
Cash flow hedges | LIBOR Hedges | NDF | Minimum |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Annual rate of interest |  |  |  |  |  |  |  |  |  |  | 2.085%
Cash flow hedges | LIBOR Hedges | NDF | Maximum |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Annual rate of interest |  |  |  |  |  |  |  |  |  |  | 2.4525%
Cash flow hedges | LIBOR Hedges | NDF | Other Financial Debt |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Liabilities recognized during the period | $ 165 | $ 696 |  |  |  |  |  |  |  |  |
Cash flow hedges | LIBOR Hedges | NDF | Current Other Financial Debt |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Liabilities recognized during the period |  | 679 | $ 257 |  |  |  |  |  |  |  |
Cash flow hedges | LIBOR Hedges | NDF | Non-current Other Financial Debt |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Liabilities recognized during the period |  | 17 | 29 |  |  |  |  |  |  |  |
Cash flow hedges | LIBOR Hedges | NDF | Debt financial expenses - Interests on financial debt |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Gains recognized on change in fair value of derivatives |  |  | $ 124 | $ 286 |  |  |  |  |  |  |
Losses recognized on change in fair value of derivatives | $ 378 | $ 443 |  |  |  |  |  |  |  |  |
Cash flow hedges | Exchange Rate Hedges | NDF |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Notional amount |  |  |  |  | $ 473 |  |  | $ 477 |  | $ 499 |
Average exchange rate as a result of hedge | $ / $ | 102.49 | 87.54 | 52.50 |  |  |  |  |  |  |  |
NDF Agreement, Balance |  |  |  |  | $ 89 |  |  | $ 117 |  |  |
Cash flow hedges | Exchange Rate Hedges | NDF | Current Other receivables |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Current interest receivable |  |  |  |  |  |  |  |  | $ 3 |  |
Cash flow hedges | Exchange Rate Hedges | NDF | Current Financial Debt |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Current interest liability |  |  |  |  |  | $ 20 |  |  | $ 99 |  |
Cash flow hedges | Exchange Rate Hedges | NDF | Debt financial expenses - Foreign currency exchange losses on financial debts |  |  |  |  |  |  |  |  |  |  |
Hedge accounting |  |  |  |  |  |  |  |  |  |  |
Gains recognized on change in fair value of derivatives |  |  | $ 1,467 |  |  |  |  |  |  |  |
Losses recognized on change in fair value of derivatives | $ 1,831 | $ 2,299 |  |  |  |  |  |  |  |  |

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- Definition The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 22 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_22_b&doctype=Standard&book=b -URIDate 2021-03-24 + Details
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