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FINANCIAL INSTRUMENTS - Offsetting of financial assets and financial liabilities (Details) - ARS ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Trade payables
Offsetting of financial assets and financial liabilities
Current and noncurrent liabilities - Gross value	$ (365,050)	$ (286,535)
Offsetting	7,282	7,589
Current and noncurrent liabilities - Carrying value	(357,768)	(278,946)
Other Liabilities
Offsetting of financial assets and financial liabilities
Current and noncurrent liabilities - Gross value	(16,811)	(6,100)
Offsetting	872	1,420
Current and noncurrent liabilities - Carrying value	(15,939)	(4,680)
Trade receivables
Offsetting of financial assets and financial liabilities
Current and noncurrent assets - Gross value	140,402	125,096
Offsetting	(7,282)	(7,589)
Current and noncurrent assets - Carrying value	133,120	117,507
Other receivables
Offsetting of financial assets and financial liabilities
Current and noncurrent assets - Gross value	24,483	15,626
Offsetting	(872)	(1,420)
Current and noncurrent assets - Carrying value	$ 23,611	$ 14,206

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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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