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FINANCIAL INSTRUMENTS - Offsetting of financial assets and financial liabilities (Details) - ARS ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
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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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]

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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]

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