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FINANCIAL INSTRUMENTS - Offsetting of financial assets and financial liabilities (Details) - ARS ($) $ in Millions | Dec. 31, 2022 | Dec. 31, 2021
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Trade payables |  |
Offsetting of financial assets and financial liabilities |  |
Current and noncurrent liabilities - Gross value | $ (92,013) | $ (101,464)
Offsetting | 2,437 | 3,430
Current and noncurrent liabilities - Booked value | (89,576) | (98,034)
Other Liabilities |  |
Offsetting of financial assets and financial liabilities |  |
Current and noncurrent liabilities - Gross value | (1,959) | (914)
Offsetting | 456 | 670
Current and noncurrent liabilities - Booked value | (1,503) | (244)
Trade receivables |  |
Offsetting of financial assets and financial liabilities |  |
Current and noncurrent assets - Gross value | 40,171 | 47,504
Offsetting | (2,437) | (3,430)
Current and noncurrent assets - Booked value | 37,734 | 44,074
Other receivables |  |
Offsetting of financial assets and financial liabilities |  |
Current and noncurrent assets - Gross value | 5,018 | 6,266
Offsetting | (456) | (670)
Current and noncurrent assets - Booked value | $ 4,562 | $ 5,596

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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 2022-03-24 -Paragraph 13C -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_13C_b&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 13C -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_13C_a&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 13C -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_13C_b&doctype=Standard -URIDate 2022-03-24 + Details
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