XML 192 R154.htm IDEA: XBRL DOCUMENT
v3.19.1

Note 32 - Subsequent Events (Details Textual) $ / shares in Units, ر.س in Millions, $ in Millions | Feb. 20, 2019 USD ($) $ / shares | Feb. 05, 2019 USD ($) t | Nov. 21, 2018 USD ($) $ / shares | May 23, 2018 USD ($) $ / shares | Nov. 22, 2017 USD ($) $ / shares | May 24, 2017 USD ($) $ / shares | Nov. 23, 2016 $ / shares | May 25, 2016 USD ($) $ / shares | Nov. 25, 2015 $ / shares | Feb. 13, 2019 USD ($) | Jan. 21, 2019 USD ($) t | Jan. 21, 2019 SAR (ر.س) t | Nov. 01, 2017 $ / shares | May 03, 2017 $ / shares | May 04, 2016 $ / shares
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Statement Line Items [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dividends payable, amount per share including interim dividend |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.41 | $ 0.45
Dividends payable, amount per ads including interim dividend |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.82 | $ 0.90
Dividends paid, ordinary shares per share |  |  | $ 0.13 | $ 0.28 | $ 0.13 | $ 0.28 | $ 0.13 | $ 0.30 | $ 0.15 |  |  |  |  |  |
Dividends paid, per ads |  |  | $ 0.26 | $ 0.56 | $ 0.26 | $ 0.56 | $ 0.26 | $ 0.60 | $ 0.30 |  |  |  |  |  |
Dividends recognised as distributions to owners | $ |  |  | $ 153.0 | $ 484.0 | $ 153.0 | $ 484.0 |  | $ 531.2 |  |  |  |  |  |  |
Dividends payable, amount per ads |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.26 |  |
Several banks, to refinance obligations [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statement Line Items [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt service coverage ratio, covered, percent |  |  |  |  |  |  |  |  |  | 22.00% |  |  |  |  |
Letters of credit, covered | $ |  |  |  |  |  |  |  |  |  | $ 9.8 |  |  |  |  |
Major business combination [member] | Techgen s.a. [member] | Several banks, to refinance obligations [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statement Line Items [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt instruments issued | $ |  |  |  |  |  |  |  |  |  | $ 640.0 |  |  |  |  |
Major business combination [member] | Welded pipe plant in West Siberia [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statement Line Items [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Manufacturing capacity, steel pipes | t |  | 300,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Proportion of ownership interest in joint venture |  | 49.00% |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in joint ventures | $ |  | $ 240.0 |  |  |  |  |  |  |  |  |  |  |  |  |
Major business combination [member] | Welded pipe plant in West Siberia [member] | PAO Severstal [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statement Line Items [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proportion of ownership interest in joint venture |  | 51.00% |  |  |  |  |  |  |  |  |  |  |  |  |
Dividends proposed after the reporting period [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statement Line Items [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dividends payable, amount per share including interim dividend | $ 0.41 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dividends payable, amount per ads including interim dividend | $ 0.82 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dividends payable including interim dividends | $ | $ 484.0 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | $ 0.28 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dividends payable, amount per ads | $ 0.56 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dividend payables | $ | $ 331.0 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Saudi Steel Pipe Company [member] | Major business combination [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statement Line Items [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Percentage of voting equity interests acquired |  |  |  |  |  |  |  |  |  |  | 47.79% | 47.79% |  |  |
Cash transferred |  |  |  |  |  |  |  |  |  |  | $ 141.0 | ر.س 529.8 |  |  |
Manufacturing capacity, steel pipes | t |  |  |  |  |  |  |  |  |  |  | 360,000 | 360,000 |  |  |
Total assets and liabilities acquired | $ |  |  |  |  |  |  |  |  |  |  | $ 112.0 |  |  |  |

X
- Definition The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph f -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_f_i&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_CashTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of instruments issued by the entity that represent indebtedness. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DebtSecurities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of dividends that the company has declared but not yet paid. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DividendPayables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of dividends recognised as distributions to owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 107 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_107&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DividendsPaid
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of dividends paid per ordinary share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 34 -IssueDate 2017-01-01 -Paragraph 16A -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=34&date=2017-03-01&anchor=para_16A_f&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DividendsPaidOrdinarySharesPerShare
Namespace Prefix: | ifrs-full_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 137 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_137_a&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare
Namespace Prefix: | ifrs-full_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of investments in joint ventures. [Refer: Joint ventures [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2017-01-01 -Paragraph 10 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2017-03-01&anchor=para_10&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_InvestmentsInJointVentures
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_c&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_PercentageOfVotingEquityInterestsAcquired
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2017-01-01 -Paragraph 17 -Subparagraph b -Clause iii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2017-03-01&anchor=para_17_b_iii&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2017-01-01 -Paragraph 16 -Subparagraph b -Clause iii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2017-03-01&anchor=para_16_b_iii&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph 21 -Subparagraph a -Clause iv -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_21_a_iv&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ProportionOfOwnershipInterestInJointVenture
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percent amount of covered debt service coverage ratio. + References No definition available. + Details
Name: | ts_DebtServiceCoverageRatioCoveredPercent
Namespace Prefix: | ts_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of dividends paid per American Depositary Security "ADS". One ADS equals two shares. + References No definition available. + Details
Name: | ts_DividendsPaidPerADS
Namespace Prefix: | ts_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The per American Depositary Security "ADS" amount of a dividend declared or approved, but not yet paid. One ADS equals two shares. + References No definition available. + Details
Name: | ts_DividendsPayableAmountPerADS
Namespace Prefix: | ts_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The per American Depositary Security "ADS" amount of a dividend payable including an interim dividend paid previously. One ADS equals two shares. + References No definition available. + Details
Name: | ts_DividendsPayableAmountPerAdsIncludingInterimDividend
Namespace Prefix: | ts_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The per share amount of a dividend payable including an interim dividend previously paid. + References No definition available. + Details
Name: | ts_DividendsPayableAmountPerShareIncludingInterimDividend
Namespace Prefix: | ts_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of dividends payable including a portion which was paid previously in an interim dividend. + References No definition available. + Details
Name: | ts_DividendsPayableIncludingInterimDividends
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of covered letters of credit. + References No definition available. + Details
Name: | ts_LettersOfCreditCovered
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of steel pipe manufacturing capacity. + References No definition available. + Details
Name: | ts_ManufacturingCapacitySteelPipes
Namespace Prefix: | ts_
Data Type: | num:massItemType
Balance Type: | na
Period Type: | instant

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

X
- Definition Total amount of assets and liabilities acquired. + References No definition available. + Details
Name: | ts_TotalAssetsAndLiabilitiesAcquired
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=ts_SeveralBanksToRefinanceObligationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=ifrs-full_MajorBusinessCombinationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=ts_TechgenSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointVenturesAxis=ts_WeldedPipePlantInWestSiberiaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=ts_PAOPSeverstalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=ts_DividendsProposedAfterTheReportingPeriodMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=ts_SaudiSteelPipeCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |