XML 145 R124.htm IDEA: XBRL DOCUMENT
v3.23.1

Note 18 - Trade Receivables, Net - Summary of the Aging of Trade Receivables (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | --- | ---
Disclosure of financial assets that are either past due or impaired [line items] |  |  |
Guaranteed | $ 265,898 | $ 195,848 |
Not guaranteed | 2,273,537 | 1,150,344 |
Guaranteed and not guaranteed | $ 2,539,435 | $ 1,346,192 |
Expected loss rate | 0.06% | 0.06% |
Allowances for doubtful accounts | $ (1,657) | $ (833) |
Nominative allowances for doubtful accounts | (43,838) | (46,287) |
Net Value | 2,493,940 | 1,299,072 | $ 968,148
Current trade receivables, not due [member] |  |  |
Disclosure of financial assets that are either past due or impaired [line items] |  |  |
Guaranteed | 237,784 | 185,238 |
Not guaranteed | 1,756,707 | 951,356 |
Guaranteed and not guaranteed | $ 1,994,491 | $ 1,136,594 |
Expected loss rate | 0.03% | 0.04% |
Allowances for doubtful accounts | $ (654) | $ (401) |
Nominative allowances for doubtful accounts |  |  |
Net Value | 1,993,837 | 1,136,193 |
Current trade receivables, past due, less than 180 days [member] |  |  |
Disclosure of financial assets that are either past due or impaired [line items] |  |  |
Guaranteed | 27,431 | 9,894 |
Not guaranteed | 465,423 | 148,412 |
Guaranteed and not guaranteed | $ 492,854 | $ 158,306 |
Expected loss rate | 0.18% | 0.20% |
Allowances for doubtful accounts | $ (920) | $ (367) |
Nominative allowances for doubtful accounts | (1,541) | (1,391) |
Net Value | 490,393 | 156,548 |
Current trade receivables, past due, greater than 180 days [member] |  |  |
Disclosure of financial assets that are either past due or impaired [line items] |  |  |
Guaranteed | 683 | 716 |
Not guaranteed | 51,407 | 50,576 |
Guaranteed and not guaranteed | $ 52,090 | $ 51,292 |
Expected loss rate | 0.77% | 0.84% |
Allowances for doubtful accounts | $ (83) | $ (65) |
Nominative allowances for doubtful accounts | (42,297) | (44,896) |
Net Value | $ 9,710 | $ 6,331 |

X
- Definition The amount of current trade receivables. [Refer: Trade receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 68 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_68&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CurrentTradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of allowance for doubtful accounts, net of nominative allowances. + References No definition available. + Details
Name: | ts_AllowanceForDoubtfulAccountsNetOfNominativeAllowances
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The expected loss rate of current trade receivables. + References No definition available. + Details
Name: | ts_CurrentTradeReceivablesExpectedLossRate
Namespace Prefix: | ts_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The gross amount of current trade receivables. + References No definition available. + Details
Name: | ts_CurrentTradeReceivablesGross
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the amount current trade receivables that are guaranteed. + References No definition available. + Details
Name: | ts_CurrentTradeReceivablesGuaranteed
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of nominative allowances for doubtful accounts from current trade receivables. + References No definition available. + Details
Name: | ts_CurrentTradeReceivablesNominativeAllowancesForDoubtfulAccounts
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the amount of current trade receivables that are not guaranteed. + References No definition available. + Details
Name: | ts_CurrentTradeReceivablesNotGuaranteed
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ts_CurrentTradeReceivablesNotDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ts_CurrentTradeReceivablesPastDueLessThan180DaysMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ts_CurrentTradeReceivablesPastDueGreaterThan180DaysMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |