XML 62 R47.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Note 1 - Segment Information (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Statement Line Items [Line Items] |
Disclosure of operating segments [text block] |
Year ended December 31, 2017 |  | Tubes |  |  | Other |  |  | Continuing operations |  |  | Discontinued operations |
IFRS - Net Sales |  |  | 4,966 |  |  |  | 323 |  |  |  | 5,289 |  |  |  | 12 |
Management view - operating income |  |  | 115 |  |  |  | 48 |  |  |  | 163 |  |  |  | 3 |
Difference in cost of sales |  |  | 164 |  |  |  | 1 |  |  |  | 165 |  |  |  | (1 | )
Direct cost and others |  |  | 115 |  |  |  | - |  |  |  | 115 |  |  |  | (1 | )
Absorption |  |  | 49 |  |  |  | 1 |  |  |  | 50 |  |  |  | - |
Differences in depreciation and amortization |  |  | (3 | ) |  |  | - |  |  |  | (3 | ) |  |  | - |
Differences in selling, general and administrative expenses |  |  | 14 |  |  |  | (6 | ) |  |  | 8 |  |  |  | - |
Differences in other operating income (expenses), net |  |  | 2 |  |  |  | - |  |  |  | 2 |  |  |  | - |
IFRS - operating income |  |  | 292 |  |  |  | 43 |  |  |  | 335 |  |  |  | 2 |
Financial income (expense), net |  |  |  |  |  |  |  |  |  |  | (23 | ) |  |  | - |
Income before equity in earnings of non-consolidated companies and income tax |  |  |  |  |  |  |  |  |  |  | 312 |  |  |  | 2 |
Equity in earnings of non-consolidated companies |  |  |  |  |  |  |  |  |  |  | 116 |  |  |  | - |
Income before income tax |  |  |  |  |  |  |  |  |  |  | 428 |  |  |  | 2 |
Capital expenditures |  |  | 550 |  |  |  | 8 |  |  |  | 558 |  |  |  | - |
Depreciation and amortization |  |  | 594 |  |  |  | 15 |  |  |  | 609 |  |  |  | - |
Year Ended December 31, 2016 |  | Tubes |  |  | Other |  |  | Continuing operations |  |  | Discontinued operations |
IFRS - Net Sales |  |  | 4,015 |  |  |  | 278 |  |  |  | 4,294 |  |  |  | 235 |
Management view - operating income |  |  | 19 |  |  |  | 19 |  |  |  | 38 |  |  |  | 62 |
Difference in cost of sales |  |  | (108 | ) |  |  | (8 | ) |  |  | (116 | ) |  |  | 4 |
Direct cost and others |  |  | (114 | ) |  |  | (8 | ) |  |  | (122 | ) |  |  | 4 |
Absorption |  |  | 6 |  |  |  | - |  |  |  | 6 |  |  |  | - |
Differences in Depreciation and Amortization |  |  | 28 |  |  |  | - |  |  |  | 28 |  |  |  | - |
Differences in Selling, general and administrative expenses |  |  | (5 | ) |  |  | 1 |  |  |  | (4 | ) |  |  | - |
Differences in Other operating income (expenses), net |  |  | (5 | ) |  |  | - |  |  |  | (5 | ) |  |  | - |
IFRS - operating (loss) income |  |  | (71 | ) |  |  | 12 |  |  |  | (59 | ) |  |  | 66 |
Financial income (expense), net |  |  |  |  |  |  |  |  |  |  | 22 |  |  |  | - |
(Loss) income before equity in earnings of non-consolidated companies and income tax |  |  |  |  |  |  |  |  |  |  | (37 | ) |  |  | 66 |
Equity in earnings of non-consolidated companies |  |  |  |  |  |  |  |  |  |  | 71 |  |  |  | - |
Income before income tax |  |  |  |  |  |  |  |  |  |  | 34 |  |  |  | 66 |
Capital expenditures |  |  | 752 |  |  |  | 33 |  |  |  | 785 |  |  |  | 2 |
Depreciation and amortization |  |  | 643 |  |  |  | 14 |  |  |  | 657 |  |  |  | 5 |
Year Ended December 31, 2015 |  | Tubes |  |  | Other |  |  | Continuing operations |  |  | Discontinued operations |
IFRS - Net Sales |  |  | 6,444 |  |  |  | 459 |  |  |  | 6,903 |  |  |  | 198 |
Management view - operating income |  |  | 686 |  |  |  | 27 |  |  |  | 713 |  |  |  | 39 |
Difference in cost of sales |  |  | (225 | ) |  |  | - |  |  |  | (225 | ) |  |  | (9 | )
Direct cost and others |  |  | (184 | ) |  |  | - |  |  |  | (184 | ) |  |  | (9 | )
Absorption |  |  | (41 | ) |  |  | - |  |  |  | (41 | ) |  |  | - |
Differences in Depreciation and Amortization |  |  | (319 | ) |  |  | 1 |  |  |  | (318 | ) |  |  | - |
Differences in Selling, general and administrative expenses |  |  | (4 | ) |  |  | - |  |  |  | (4 | ) |  |  | - |
Differences in Other operating income (expenses), net |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
IFRS - operating income |  |  | 138 |  |  |  | 28 |  |  |  | 166 |  |  |  | 30 |
Financial income (expense), net |  |  |  |  |  |  |  |  |  |  | 15 |  |  |  | - |
Income before equity in earnings of non-consolidated companies and income tax |  |  |  |  |  |  |  |  |  |  | 181 |  |  |  | 30 |
Equity in losses of non-consolidated companies |  |  |  |  |  |  |  |  |  |  | (40 | ) |  |  | - |
Income before income tax |  |  |  |  |  |  |  |  |  |  | 141 |  |  |  | 30 |
Capital expenditures |  |  | 1,089 |  |  |  | 41 |  |  |  | 1,130 |  |  |  | 1 |
Depreciation and amortization |  |  | 638 |  |  |  | 15 |  |  |  | 653 |  |  |  | 5 |
Disclosure of geographical areas [text block] |
(all amounts in thousands of U.S. dollars) |  | North America |  |  | South America |  |  | Europe |  |  | Middle East & Africa |  |  | Asia Pacific |  |  | Unallocated (*) |  |  | Total continuing operations |  |  | Total discontinued operations |
Year ended December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales |  |  | 2,451,357 |  |  |  | 1,142,142 |  |  |  | 545,777 |  |  |  | 937,439 |  |  |  | 211,789 |  |  |  | - |  |  |  | 5,288,504 |  |  |  | 11,899 |
Total assets |  |  | 7,925,520 |  |  |  | 2,975,599 |  |  |  | 2,002,658 |  |  |  | 391,029 |  |  |  | 441,546 |  |  |  | 661,866 |  |  |  | 14,398,218 |  |  |  | - |
Trade receivables |  |  | 582,204 |  |  |  | 234,877 |  |  |  | 214,944 |  |  |  | 135,524 |  |  |  | 46,511 |  |  |  | - |  |  |  | 1,214,060 |  |  |  | - |
Property, plant and equipment, net |  |  | 3,914,229 |  |  |  | 1,190,145 |  |  |  | 878,788 |  |  |  | 102,481 |  |  |  | 143,500 |  |  |  | - |  |  |  | 6,229,143 |  |  |  | - |
Capital expenditures |  |  | 430,143 |  |  |  | 58,949 |  |  |  | 57,285 |  |  |  | 7,562 |  |  |  | 4,153 |  |  |  | - |  |  |  | 558,092 |  |  |  | 145 |
Depreciation and amortization |  |  | 354,091 |  |  |  | 126,273 |  |  |  | 93,900 |  |  |  | 12,094 |  |  |  | 22,282 |  |  |  | - |  |  |  | 608,640 |  |  |  | - |
Year ended December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales |  |  | 1,320,297 |  |  |  | 1,210,527 |  |  |  | 565,173 |  |  |  | 1,055,994 |  |  |  | 141,601 |  |  |  | - |  |  |  | 4,293,592 |  |  |  | 234,911 |
Total assets |  |  | 7,467,842 |  |  |  | 2,803,848 |  |  |  | 1,925,784 |  |  |  | 593,649 |  |  |  | 482,132 |  |  |  | 578,603 |  |  |  | 13,851,858 |  |  |  | 151,417 |
Trade receivables |  |  | 229,390 |  |  |  | 204,746 |  |  |  | 161,291 |  |  |  | 308,919 |  |  |  | 50,339 |  |  |  | - |  |  |  | 954,685 |  |  |  | 33,620 |
Property, plant and equipment, net |  |  | 3,652,032 |  |  |  | 1,237,391 |  |  |  | 847,318 |  |  |  | 106,941 |  |  |  | 158,257 |  |  |  | - |  |  |  | 6,001,939 |  |  |  | 41,470 |
Capital expenditures |  |  | 646,545 |  |  |  | 59,780 |  |  |  | 35,270 |  |  |  | 24,166 |  |  |  | 19,201 |  |  |  | - |  |  |  | 784,962 |  |  |  | 1,911 |
Depreciation and amortization |  |  | 381,811 |  |  |  | 128,458 |  |  |  | 113,875 |  |  |  | 11,053 |  |  |  | 21,912 |  |  |  | - |  |  |  | 657,109 |  |  |  | 5,303 |
Year ended December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales |  |  | 2,668,724 |  |  |  | 2,132,221 |  |  |  | 728,815 |  |  |  | 1,096,688 |  |  |  | 276,675 |  |  |  | - |  |  |  | 6,903,123 |  |  |  | 197,630 |
Total assets |  |  | 8,625,806 |  |  |  | 2,931,297 |  |  |  | 1,877,429 |  |  |  | 429,317 |  |  |  | 423,479 |  |  |  | 512,217 |  |  |  | 14,799,545 |  |  |  | 87,429 |
Trade receivables |  |  | 339,499 |  |  |  | 396,834 |  |  |  | 181,084 |  |  |  | 137,278 |  |  |  | 52,494 |  |  |  | - |  |  |  | 1,107,189 |  |  |  | 27,940 |
Property, plant and equipment, net |  |  | 3,207,661 |  |  |  | 1,269,995 |  |  |  | 907,466 |  |  |  | 86,181 |  |  |  | 155,299 |  |  |  | - |  |  |  | 5,626,602 |  |  |  | 45,656 |
Capital expenditures |  |  | 822,396 |  |  |  | 168,140 |  |  |  | 82,344 |  |  |  | 36,867 |  |  |  | 20,566 |  |  |  | - |  |  |  | 1,130,313 |  |  |  | 1,206 |
Depreciation and amortization |  |  | 385,189 |  |  |  | 125,754 |  |  |  | 112,742 |  |  |  | 9,912 |  |  |  | 19,716 |  |  |  | - |  |  |  | 653,313 |  |  |  | 5,465 |

X
- Definition The disclosure of geographical information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 33 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_33&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfGeographicalAreasExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of operating segments. [Refer: Operating segments [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfOperatingSegmentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ts_StatementLineItems
Namespace Prefix: | ts_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration