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Note 12 - Intangible assets, net (Tables) | 12 Months Ended
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Dec. 31, 2023
Note 12 - Intangible assets, net |
Disclosure of reconciliation of changes in intangible assets and goodwill [text block] |
Year ended December 31, 2023 | Information system projects |  |  | Licenses, patents and trademarks (*) |  |  | Goodwill |  |  | Customer relationships |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |
Values at the beginning of the year | 614,474 |  |  | 550,991 |  |  | 2,469,726 |  |  | 1,762,042 |  |  | 5,397,233 |
Currency translation adjustment | 2,233 |  |  | 2 |  |  | 39 |  |  | - |  |  | 2,274 |
Increase due to business combinations (**) | 105 |  |  | 116 |  |  | 18,616 |  |  | 28,638 |  |  | 47,475 |
Additions | 39,375 |  |  | 9,073 |  |  | - |  |  | - |  |  | 48,448 |
Transfers / Reclassifications | 437 |  |  | 367 |  |  | - |  |  | - |  |  | 804 |
Disposals | (7,737 | ) |  | - |  |  | - |  |  | - |  |  | (7,737 | )
Values at the end of the year | 648,887 |  |  | 560,549 |  |  | 2,488,381 |  |  | 1,790,680 |  |  | 5,488,497 |
Amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated at the beginning of the year | 561,119 |  |  | 398,417 |  |  | 1,384,674 |  |  | 1,720,515 |  |  | 4,064,725 |
Currency translation adjustment | 2,140 |  |  | 1 |  |  | - |  |  | - |  |  | 2,141 |
Amortization charge | 21,285 |  |  | 8,799 |  |  | - |  |  | 22,259 |  |  | 52,343 |
Transfers / Reclassifications | (86 | ) |  | - |  |  | - |  |  | - |  |  | (86 | )
Disposals | (7,736 | ) |  | - |  |  | - |  |  | - |  |  | (7,736 | )
Accumulated at the end of the year | 576,722 |  |  | 407,217 |  |  | 1,384,674 |  |  | 1,742,774 |  |  | 4,111,387 |
At December 31, 2023 | 72,165 |  |  | 153,332 |  |  | 1,103,707 |  |  | 47,906 |  |  | 1,377,110 |
(*) Includes Proprietary Technology. (**) Related to the GPC, Isoplus anticorrosion coating division, Republic Tube LLC’s OCTG pipe processing facility and Mattr’s pipe coating business unit acquisitions. For more information see note 34.
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. (***)Mainly related to fully depreciated assets following the deconsolidation of a Canadian subsidiary of the Company.
Disclosure of information for cash-generating units [text block] |
(all amounts in millions of U.S. dollars) |  |  |  |  |  |  |  |  |  |  |
| Tubes Segment |  |  | Other Segment |  |  |  |
CGU | Hydril Acquisition |  |  | Other |  |  | Other |  |  | Total |
Tamsa | 346 |  |  | 19 |  |  | - |  |  | 365 |
Siderca | 265 |  |  | 93 |  |  | - |  |  | 358 |
Hydril | 309 |  |  | - |  |  | - |  |  | 309 |
Other | - |  |  | 58 |  |  | 14 |  |  | 71 |
Total | 920 |  |  | 170 |  |  | 14 |  |  | 1,104 |

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