XML 43 R22.htm IDEA: XBRL DOCUMENT
v3.23.1

Note 11 - Intangible Assets, Net | 12 Months Ended
--- | ---
Dec. 31, 2022
Disclosure of detailed information about intangible assets [abstract] |
Note 11 - Intangible Assets, Net | 11 Intangible assets, net
Year ended December 31, 2022 | Information system projects |  |  | Licenses, patents and trademarks (*) |  |  | Goodwill |  |  | Customer relationships |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |
Values at the beginning of the year | 650,155 |  |  | 547,527 |  |  | 2,468,638 |  |  | 2,211,151 |  |  | 5,877,471 |
Currency translation adjustment | (2,626 | ) |  | - |  |  | 1,088 |  |  | - |  |  | (1,538 | )
Increase due to business combinations (**) | - |  |  | 4,019 |  |  | - |  |  | - |  |  | 4,019 |
Additions | 31,427 |  |  | 952 |  |  | - |  |  | - |  |  | 32,379 |
Transfers / Reclassifications | (5,535 | ) |  | - |  |  | - |  |  | - |  |  | (5,535 | )
Disposals(***) | (58,947 | ) |  | (1,507 | ) |  | - |  |  | (449,109 | ) |  | (509,563 | )
Values at the end of the year | 614,474 |  |  | 550,991 |  |  | 2,469,726 |  |  | 1,762,042 |  |  | 5,397,233 |
Amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated at the beginning of the year | 599,307 |  |  | 391,223 |  |  | 1,383,994 |  |  | 2,130,771 |  |  | 4,505,295 |
Currency translation adjustment | (2,496 | ) |  | - |  |  | - |  |  | - |  |  | (2,496 | )
Amortization charge | 23,218 |  |  | 8,701 |  |  | - |  |  | 38,853 |  |  | 70,772 |
Impairment charge (See note 5) | 2 |  |  | - |  |  | 680 |  |  | - |  |  | 682 |
Disposals (***) | (58,912 | ) |  | (1,507 | ) |  | - |  |  | (449,109 | ) |  | (509,528 | )
Accumulated at the end of the year | 561,119 |  |  | 398,417 |  |  | 1,384,674 |  |  | 1,720,515 |  |  | 4,064,725 |
At December 31, 2022 | 53,355 |  |  | 152,574 |  |  | 1,085,052 |  |  | 41,527 |  |  | 1,332,508 |
(*) Includes Proprietary Technology. (**) Related to Parques Eólicos de la Buena Ventura S.A. acquisition, for more information see note 33 to these Consolidated Financial Statements. (***) Mainly related to fully depreciated assets following the deconsolidation of a Canadian subsidiary of the Company.
Year ended December 31, 2021 | Information system projects |  |  | Licenses, patents and trademarks (*) |  |  | Goodwill |  |  | Customer relationships |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |
Values at the beginning of the year | 637,352 |  |  | 550,500 |  |  | 2,469,962 |  |  | 2,211,151 |  |  | 5,868,965 |
Currency translation adjustment | (6,466 | ) |  | (151 | ) |  | (1,324 | ) |  | - |  |  | (7,941 | )
Additions | 22,830 |  |  | 2,971 |  |  | - |  |  | - |  |  | 25,801 |
Transfers / Reclassifications | (2,902 | ) |  | (4,637 | ) |  | - |  |  | - |  |  | (7,539 | )
Disposals | (659 | ) |  | (1,156 | ) |  | - |  |  | - |  |  | (1,815 | )
Values at the end of the year | 650,155 |  |  | 547,527 |  |  | 2,468,638 |  |  | 2,211,151 |  |  | 5,877,471 |
Amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated at the beginning of the year | 577,359 |  |  | 382,531 |  |  | 1,383,994 |  |  | 2,096,025 |  |  | 4,439,909 |
Currency translation adjustment | (6,014 | ) |  | - |  |  | - |  |  | - |  |  | (6,014 | )
Amortization charge | 28,072 |  |  | 8,701 |  |  | - |  |  | 34,746 |  |  | 71,519 |
Impairment charge (See note 5) | 404 |  |  | - |  |  | - |  |  | - |  |  | 404 |
Disposals | (514 | ) |  | (9 | ) |  | - |  |  | - |  |  | (523 | )
Accumulated at the end of the year | 599,307 |  |  | 391,223 |  |  | 1,383,994 |  |  | 2,130,771 |  |  | 4,505,295 |
At December 31, 2021 | 50,848 |  |  | 156,304 |  |  | 1,084,644 |  |  | 80,380 |  |  | 1,372,176 |
(*) Includes Proprietary Technology. The geographical allocation of goodwill for the year ended December 31, 2022 was $939.2 million for North America, $111 million for South America, $33 million for Middle East & Africa and $1.9 million for Europe. The carrying amount of goodwill allocated by CGU, as of December 31, 2022, was as follows:
(all amounts in millions of U.S. dollars) |  |  |  |  |  |  |  |
| Tubes Segment |  |  |  |
CGU | Hydril Acquisition |  |  | Other |  |  | Total |
Tamsa (Hydril and other) | 346 |  |  | 19 |  |  | 365 |
Siderca (Hydril and other) | 265 |  |  | 93 |  |  | 358 |
Hydril | 309 |  |  | - |  |  | 309 |
Other | - |  |  | 53 |  |  | 53 |
Total | 920 |  |  | 165 |  |  | 1,085 |

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

X
- Definition The entire disclosure for intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS38_g118-128__IAS38_g118-128_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration