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FINANCIAL INSTRUMENTS - Offsetting of financial assets and financial liabilities (Details) - ARS ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
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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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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