XML 127 R106.htm IDEA: XBRL DOCUMENT
v3.23.1

Note 10 - Property, Plant and Equipment, Net - Components of Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | $ 5,824,801 | $ 6,193,181
End of the year | 5,556,263 | 5,824,801
Land and civil buildings [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | 690,163 |
End of the year | 663,491 | 690,163
Industrial buildings, plant and production equipment [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | 4,864,817 |
End of the year | 4,543,523 | 4,864,817
Vehicles, furniture and fixtures [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | 67,291 |
End of the year | 61,959 | 67,291
Work in progress [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | 147,429 |
End of the year | 252,379 | 147,429
Spare parts and equipment [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | 55,101 |
End of the year | 34,911 | 55,101
Gross carrying amount [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | 14,522,526 | 14,498,005
Currency translation adjustment | (74,584) | (149,899)
Increase due to business combinations | 187 |
Additions | 346,067 | 213,717
Disposals / Consumptions | (394,361) | (56,146)
Transfers / Reclassifications | (16,188) | 21,421
Decrease due to sale of subsidiaries |  | (4,572)
End of the year | 14,383,647 | 14,522,526
Gross carrying amount [member] | Land and civil buildings [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | 830,104 | 839,584
Currency translation adjustment | (1,601) | (5,084)
Increase due to business combinations |  |
Additions |  | 8
Disposals / Consumptions | (22,569) | (6,652)
Transfers / Reclassifications | 9,829 | 2,448
Decrease due to sale of subsidiaries |  | (200)
End of the year | 815,763 | 830,104
Gross carrying amount [member] | Industrial buildings, plant and production equipment [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | 13,064,541 | 13,079,545
Currency translation adjustment | (71,347) | (138,839)
Increase due to business combinations |  |
Additions | 2,271 | 15,238
Disposals / Consumptions | (322,886) | (35,130)
Transfers / Reclassifications | 184,915 | 148,037
Decrease due to sale of subsidiaries |  | (4,310)
End of the year | 12,857,494 | 13,064,541
Gross carrying amount [member] | Vehicles, furniture and fixtures [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | 420,930 | 414,757
Currency translation adjustment | (1,838) | (5,042)
Increase due to business combinations |  |
Additions | 734 | 1,171
Disposals / Consumptions | (33,562) | (7,582)
Transfers / Reclassifications | 16,221 | 17,688
Decrease due to sale of subsidiaries |  | (62)
End of the year | 402,485 | 420,930
Gross carrying amount [member] | Work in progress [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | 147,429 | 102,226
Currency translation adjustment | 376 | (365)
Increase due to business combinations | 187 |
Additions | 334,912 | 192,470
Disposals / Consumptions | (3,372) | (150)
Transfers / Reclassifications | (227,153) | (146,752)
Decrease due to sale of subsidiaries |  |
End of the year | 252,379 | 147,429
Gross carrying amount [member] | Spare parts and equipment [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | 59,522 | 61,893
Currency translation adjustment | (174) | (569)
Increase due to business combinations |  |
Additions | 8,150 | 4,830
Disposals / Consumptions | (11,972) | (6,632)
Transfers / Reclassifications |  |
Decrease due to sale of subsidiaries |  |
End of the year | 55,526 | 59,522
Accumulated depreciation, amortisation and impairment [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | (8,697,725) | (8,304,824)
Currency translation adjustment | (53,198) | (103,149)
Disposals / Consumptions | 359,195 | 31,768
Impairment charge (See note 5) | 76,043 | 56,671
Transfers / Reclassifications | (21,723) |
Decrease due to sale of subsidiaries |  | 620
Depreciation charge | 487,732 | 471,767
End of the year | (8,827,384) | (8,697,725)
Accumulated depreciation, amortisation and impairment [member] | Land and civil buildings [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | (139,941) | (132,458)
Currency translation adjustment | (289) | (1,292)
Disposals / Consumptions | 955 | 961
Impairment charge (See note 5) |  |
Transfers / Reclassifications | (2) |
Decrease due to sale of subsidiaries |  |
Depreciation charge | 13,577 | 9,736
End of the year | (152,272) | (139,941)
Accumulated depreciation, amortisation and impairment [member] | Industrial buildings, plant and production equipment [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | (8,199,724) | (7,830,120)
Currency translation adjustment | (51,283) | (97,236)
Disposals / Consumptions | 321,334 | 24,379
Impairment charge (See note 5) | 75,722 | 51,470
Transfers / Reclassifications | (21,506) |
Decrease due to sale of subsidiaries |  | 567
Depreciation charge | 432,648 | 440,316
End of the year | (8,313,971) | (8,199,724)
Accumulated depreciation, amortisation and impairment [member] | Vehicles, furniture and fixtures [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | (353,639) | (342,246)
Currency translation adjustment | (1,756) | (4,621)
Disposals / Consumptions | 32,485 | 6,428
Impairment charge (See note 5) | 321 | 780
Transfers / Reclassifications | (215) |
Decrease due to sale of subsidiaries |  | 53
Depreciation charge | 21,022 | 21,715
End of the year | (340,526) | (353,639)
Accumulated depreciation, amortisation and impairment [member] | Work in progress [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year |  |
Currency translation adjustment |  |
Disposals / Consumptions |  |
Impairment charge (See note 5) |  |
Transfers / Reclassifications |  |
Decrease due to sale of subsidiaries |  |
Depreciation charge |  |
End of the year |  |
Accumulated depreciation, amortisation and impairment [member] | Spare parts and equipment [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning of the year | (4,421) |
Currency translation adjustment | 130 |
Disposals / Consumptions | 4,421 |
Impairment charge (See note 5) |  | 4,421
Transfers / Reclassifications |  |
Decrease due to sale of subsidiaries |  |
Depreciation charge | 20,485 |
End of the year | $ (20,615) | $ (4,421)

X
- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_75_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisposalsAndRetirementsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ts_LandAndCivilBuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ts_IndustrialBuildingsPlantAndProductionEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ts_VehiclesFurnitureAndFixturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ts_SparePartsAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |