Transportadora de Gas del Sur (TGS) 20-F 24 Apr 24 2023 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2023 shares
Entity Listings [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-13396
Entity Registrant Name	GAS TRANSPORTER OF THE SOUTH INC.
Entity Central Index Key	0000931427
Entity Incorporation, State or Country Code	C1
Entity Address, Address Line One	Cecilia Grierson 355
Entity Address, Address Line Two	26th Floor
Entity Address, Postal Zip Code	1107
Entity Address, City or Town	Buenos Aires
Entity Address, Country	AR
Entity Common Stock, Shares Outstanding	752,761,058
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Auditor Firm ID	1349
Auditor Name	Price Waterhouse & Co. S.R.L.
Auditor Location	Buenos Aires, Argentina
Pistrelli, Henry Martin y Asociados S.R.L [Member]
Entity Listings [Line Items]
Auditor Firm ID	1449
Auditor Name	Pistrelli, Henry Martin y Asociados S.R.L.
Auditor Location	Buenos Aires, Argentina
Business Contact [Member]
Entity Listings [Line Items]
Entity Address, Address Line One	Cecilia Grierson 355
Entity Address, Address Line Two	26th Floor
Entity Address, Postal Zip Code	1107
Entity Address, City or Town	Buenos Aires
Entity Address, Country	AR
Contact Personnel Name	Leandro Pérez Castaño
City Area Code	54-11
Local Phone Number	4371-5100
Contact Personnel Email Address	inversores@tgs.com.ar
Class "A" [Member]
Entity Listings [Line Items]
Title of 12(b) Security	American Depositary Shares (“ADS”), representing Class “B” Shares
Trading Symbol	TGS
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding	405,192,594
Class "B" [Member]
Entity Listings [Line Items]
Title of 12(b) Security	Class “B” Shares, par value Ps.1.00 per share
No Trading Symbol Flag	true
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding	347,568,464

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - ARS ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]
Revenues		$ 452,808,754	$ 512,342,769	$ 539,731,171
Net cost of sales		(284,745,744)	(299,080,771)	(289,121,457)
Gross profit		168,063,010	213,261,998	250,609,714
Administrative expenses		(20,445,255)	(17,919,744)	(15,558,135)
Selling expenses		(30,421,895)	(31,774,781)	(29,084,116)
Other operating results, net		(758,787)	(238,221)	781,400
Operating profit		116,437,073	163,329,252	206,748,863
Net financial results
Financial income		294,405,478	92,726,942	41,686,746
Financial expenses		(503,703,034)	(183,432,960)	(102,586,207)
Other financial results		193,037,494	69,131,189	1,230,527
(Loss) / Gain on net monetary position		(56,520,664)	11,734,721	57,022,289
Total net financial results		(72,780,726)	(9,840,108)	(2,646,645)
Share of (loss) / profit from associates		(30,399)	280,697	128,758
Net income before income tax		43,625,948	153,769,841	204,230,976
Income tax expense		(20,107,916)	(53,129,735)	(77,262,880)
Total comprehensive income for the year		23,518,032	100,640,106	126,968,096
Total comprehensive income attributable to:
Owners of the Company		23,517,458	100,640,069	126,968,077
Non-controlling interests		$ 574	$ 37	$ 19
Total comprehensive income per share attributable to owners of the Company:
Weighted average number of outstanding ordinary shares (in shares)	[1]	752,761,058	752,761,058	752,761,058
Basic earnings per share (in pesos per share)		$ 31.24	$ 133.69	$ 168.67
Diluted earnings per share (in pesos per share)		$ 31.24	$ 133.69	$ 168.67
[1]The weighted average number of shares excludes treasury shares

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Non-current assets
Property, plant and equipment	$ 992,908,809	$ 917,031,971
Investments in associates	450,732	481,131
Financial assets measured at amortised cost	107,191,030	125,068,419
Deferred income tax asset	0	85,357
Other receivables	35,993	46,397
Total non-current assets	1,100,586,564	1,042,713,275
Current assets
Other receivables	37,249,578	50,375,287
Inventories	7,669,277	5,709,799
Trade receivables	50,801,464	52,750,259
Contract assets	19,922	74,872
Financial assets measured at amortized cost	105,327,557	4,478
Financial assets at fair value through profit or loss	217,537,319	122,350,911
Cash and cash equivalents	6,599,199	9,307,806
Total current assets	425,204,316	240,573,412
Total Assets	1,525,790,880	1,283,286,687
EQUITY
Common stock	339,147,622	339,147,622
Treasury shares	18,802,759	18,802,759
Cost of acquisition of treasury shares	(34,019,849)	(34,019,849)
Additional paid-up capital	(9,868,857)	(9,868,857)
Legal reserve	44,829,443	39,797,439
Reserve for capital expenditures, acquisition of treasury shares and/or dividends	473,265,402	377,657,337
Accumulated retained earnings	23,517,458	100,640,069
Equity attributable to equity holders of the parent	855,673,978	832,156,520
Non-controlling interests	916	342
Total equity	855,674,894	832,156,862
Non-current liabilities
Deferred tax liabilities	84,584,236	66,168,914
Taxes payables	94,120	44,485
Contract liabilities	54,811,939	36,488,917
Loans	411,081,275	282,428,472
Total non-current liabilities	550,571,570	385,130,788
Current liabilities
Provisions	2,474,614	5,711,509
Contract liabilities	4,516,724	3,255,624
Other payables	74,374	892,354
Taxes payables	2,538,114	2,941,856
Income tax payable	1,424,919	25,794
Payroll and social security taxes payable	6,225,282	8,189,489
Loans	60,567,191	12,206,959
Trade payables	41,723,198	32,775,452
Total current liabilities	119,544,416	65,999,037
Total liabilities	670,115,986	451,129,825
Total equity and liabilities	$ 1,525,790,880	$ 1,283,286,687

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - ARS ($) $ in Thousands	Total	Total attributable to equity holders [Member]	Shareholders Contributions, Total Common Stock [Member]	Shareholders Contributions, Common Stock [Member]	Shareholders Contributions, Inflation Adjustment to Common Stock [Member]	Shareholders Contributions, Treasury Shares, Common Stock [Member]	[1]	Shareholders Contributions, Treasury Shares, Inflation Adjustment to Common Stock [Member]	[1]	Acquisition Cost of Treasury Shares [Member]	[1]	Additional Paid-up Capital [Member]	Retained Earnings, Accumulated Retained Earnings [Member]	Retained Earnings, Legal Reserve [Member]	Retained Earnings, Reserve for Capital Expenditures, Acquisition of Treasury Shares and/or Dividends [Member]	Retained Earnings, Subtotal [Member]	Non-Controlling Interests [Member]
Balance at beginning of period at Dec. 31, 2020	$ 604,548,660	$ 604,548,374	$ 314,061,675	$ 752,761	$ 338,394,861	$ 41,734		$ 18,761,025		$ (34,019,849)		$ (9,868,857)	$ 30,088,789	$ 31,944,595	$ 228,453,315	$ 290,486,699	$ 286
Resolutions of the Ordinary and Extraordinary Shareholders' Meeting
Legal Reserve	0	0	0	0	0	0		0		0		0	(1,504,441)	1,504,441	0	0	0
Derecognition of reserves	0	0	0	0	0	0		0		0		0	228,453,315	0	(228,453,315)	0	0
Reserve for capital expenditures, acquisition of treasury shares and/or dividends	0	0	0	0	0	0		0		0		0	(257,037,663)	0	257,037,663	0	0
Comprehensive income for the year	126,968,096	126,968,077	0	0	0	0		0		0		0	126,968,077	0	0	126,968,077	19
Balance at end of period at Dec. 31, 2021	731,516,756	731,516,451	314,061,675	752,761	338,394,861	41,734		18,761,025		(34,019,849)		(9,868,857)	126,968,077	33,449,036	257,037,663	417,454,776	305
Resolutions of the Ordinary and Extraordinary Shareholders' Meeting
Legal Reserve	0	0	0	0	0	0		0		0		0	(6,348,403)	6,348,403	0	0	0
Derecognition of reserves	0	0	0	0	0	0		0		0		0	257,037,663	0	(257,037,663)	0	0
Reserve for capital expenditures, acquisition of treasury shares and/or dividends	0	0	0	0	0	0		0		0		0	(377,657,337)	0	377,657,337	0	0
Comprehensive income for the year	100,640,106	100,640,069	0	0	0	0		0		0		0	100,640,069	0	0	100,640,069	37
Balance at end of period at Dec. 31, 2022	832,156,862	832,156,520	314,061,675	752,761	338,394,861	41,734		18,761,025		(34,019,849)		(9,868,857)	100,640,069	39,797,439	377,657,337	518,094,845	342
Resolutions of the Ordinary and Extraordinary Shareholders' Meeting
Legal Reserve	0	0	0	0	0	0		0		0		0	(5,032,004)	5,032,004	0	0	0
Derecognition of reserves	0	0	0	0	0	0		0		0		0	377,657,337	0	(377,657,337)	0	0
Reserve for capital expenditures, acquisition of treasury shares and/or dividends	0	0	0	0	0	0		0		0		0	(473,265,402)	0	473,265,402	0	0
Comprehensive income for the year	23,518,032	23,517,458	0	0	0	0		0		0		0	23,517,458	0	0	23,517,458	574
Balance at end of period at Dec. 31, 2023	$ 855,674,894	$ 855,673,978	$ 314,061,675	$ 752,761	$ 338,394,861	$ 41,734		$ 18,761,025		$ (34,019,849)		$ (9,868,857)	$ 23,517,458	$ 44,829,443	$ 473,265,402	$ 541,612,303	$ 916
[1]As of December 31, 2023, 2022 and 2021 corresponds to 41,734,225 shares of par value Ps. 1 each, equivalent to 5.25% of the share capital. The acquisition cost of these shares amounted to Ps. 34,019,849.

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Acquisition cost	$ 34,019,849	$ 34,019,849
Treasury Shares [Member]
Equity [Abstract]
Shares issued (in shares)	41,734,225	41,734,225	41,734,225
Par value (in pesos per share)	$ 1	$ 1	$ 1
Percentage of share capital	5.25%	5.25%	5.25%
Acquisition cost	$ 34,019,849	$ 34,019,849	$ 34,019,849

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS PROVIDED BY OPERATING ACTIVITIES
Total comprehensive income for the year	$ 23,518,032	$ 100,640,106	$ 126,968,096
Reconciliation of total comprehensive income to cash flows provided by operating activities:
Depreciation of property, plant and equipment	60,627,686	60,950,789	58,299,089
Derivative financial instrument results	0	397,309	489,617
Disposal of property, plant and equipment	1,110,428	299,705	391,863
Share of loss / (gain) from associates	30,399	(280,697)	(128,758)
Increase in provisions	1,431,427	2,415,997	3,198,035
Interest expense accrual, net	24,531,192	20,358,571	26,134,469
Interest loss / (income) on other financial assets other than cash and cash equivalents	(199,708,381)	(65,945,299)	11,084,502
Income tax	20,107,916	53,129,735	77,262,880
Notes repurchase result	0	3,208,025	2,512,565
Allowance for doubtful accounts	170,614	0	(403,942)
Foreign exchange loss	241,047,247	87,512,022	40,242,824
Loss / (Gain) on net monetary position	49,271,652	(28,361,551)	(68,008,826)
Changes in assets and liabilities:
Trade receivables	(38,881,408)	(24,329,924)	(33,878,919)
Other receivables	(14,626,895)	(20,273,824)	(25,617,265)
Inventories	(5,835,732)	(2,067,563)	(3,628,092)
Trade payables	29,356,331	13,825,512	16,383,766
Contract assets	4,121	0	582,015
Payroll and social security taxes	3,389,238	3,605,976	1,676,488
Taxes payables	1,630,621	965,703	2,008,062
Other payables	(215,333)	(100,968)	98,856
Provisions	(4,648)	(63,054)	(30,365)
Interest paid	(15,787,126)	(17,828,514)	(22,746,890)
Income tax paid	(11,180,071)	(79,993,022)	(26,034,476)
Contract liabilities	19,584,123	2,557,423	(2,823,138)
Derivative financial instruments payment	0	(340,365)	(228,548)
Cash flows provided by operating activities	189,571,433	110,282,092	183,803,908
CASH FLOWS USED IN INVESTING ACTIVITIES
Additions to property, plant and equipment	(135,082,974)	(78,809,617)	(58,528,419)
Dividends received	0	0	1,103,915
Financial assets not considered cash equivalents	(71,345,431)	(46,424,919)	(126,276,690)
Cash flows used in investing activities	(206,428,405)	(125,234,536)	(183,701,194)
CASH FLOWS PROVIDED BY / (USED IN) FINANCING ACTIVITIES
Proceeds from loans	35,743,858	19,197,823	0
Payments of loans	(10,890,826)	(268,393)	0
Payments of leases	(200,287)	0	0
Cost of repurchase of notes	0	(7,637,322)	(5,820,906)
Cash flows provided by / (used in) financing activities	24,652,745	11,292,108	(5,820,906)
NET INCREASE / DECREASE IN CASH AND CASH EQUIVALENTS	7,795,773	(3,660,336)	(5,718,192)
Cash and cash equivalents at the beginning of the year	9,307,806	26,865,150	42,607,202
Foreign exchange gain on Cash and cash equivalents	1,451,041	911,020	1,960,408
Monetary results effect on Cash and cash equivalents	(11,955,421)	(14,808,028)	(11,984,268)
Cash and cash equivalents at the end of the year	$ 6,599,199	$ 9,307,806	$ 26,865,150

BUSINESS DESCRIPTION

BUSINESS DESCRIPTION	12 Months Ended
	Dec. 31, 2023
BUSINESS DESCRIPTION [Abstract]
BUSINESS DESCRIPTION	1. BUSINESS DESCRIPTION Business Overview Transportadora de Gas del Sur S.A. (“ tgs tgs tgs Ente Nacional Regulador del Gas tgs tgs gas transportation in fields, Subsequently, the corporate purpose of the Company was modified to incorporate the development of complementary activities, incidental, linked and / or derived from natural gas transportation, such as the generation and commercialization of electric power and the provision of other services for the hydrocarbon sector in general. Major Shareholders tgs’ controlling shareholde of the company, the National Security Administration (“ANSES”) holds 24% and the remaining 25% is held by the investing public ( tgs has 5.25% of the shares in the portfolio). CIESA is under joint control of Pampa Energía S.A. (“Pampa Energía”) with 50% and Grupo Inversor Petroquímica S.L. (“GIP”) and PCT L.L.C. with the remaining 50%. The following table shows the organizational structure, shareholders and related parties of tgs 44%, 24%, 8%, 12%, 5%, 51%, 49%, 99.98%, 0.02%, 100%, 49%, 25.5%, 20.4%, 5.1% Economic context General framework The Company operates in a complex economic context whose main variables have recently had strong volatility as a result of political and economic events at the national level. 2023 was a year in which the Argentine economy went through high levels of volatility and uncertainty. On the one hand, at the beginning of the year there was a record drought that implied a drop of approximately US$ 20,000 million in the liquidation of foreign currency by the agro-export sector, negatively impacting not only the accounts of the Argentine Central Bank (“BCRA”) but also in tax collection. Additionally, as in any election year, political uncertainty has also generated deep macroeconomic imbalances. This situation led the administration of former President Alberto Fernández to adopt various measures including, among others: (i) the issuance of new exchange restrictions, (ii) the establishment of the Tax for an Inclusive and Solidarity Argentina (“PAIS” according to its initials in Spanish), applicable to the acquisitions by Argentine residents of foreign currency intended for the purchase of certain goods and services from abroad, and other taxes in order to reduce the fiscal deficit and (iii) the freezing of certain internal prices. The low level of reserves in the BCRA has led the national government to restrict access to the Free and Single Exchange Market (“MULC” according to its initials in Spanish) in order to contain the demand for dollars and the flight of foreign currency, which means for the company a restriction when operating their businesses. These restrictions involved the implementation of an import payment control system subject to a series of limits determined by the Ministry of Commerce and the Federal Administration of Public Revenues (“AFIP” according to its initials in Spanish). On October 22, 2023, the general elections were held in Argentina. The result yielded a new conformation of Congress as of December 10, 2023 (in a minority for the president-elect). On November 19, 2023, the runoff election was held, in which the opposition candidate for La Libertad Avanza politic party, Javier Milei, was elected president. After taking office, the current administration launched a package of emergency measures aimed at relaxing controls and deregulating the economy, with the main objective of reducing the fiscal deficit. Among the main measures adopted we can mention: • Announcement of an economic plan centered on the review of fiscal, exchange and monetary policy in which, among other issues: (i) a sharp cut in public spending is shown along with an increase in certain taxes, (ii) the price of the US dollar was raised against the Argentine peso from $/US$ 350 to $/US$ 800 and a monthly devaluation of 2%, (iii) reduction of energy and transportation subsidies and (iv) limits the monetary issue and modifies the Treasury financing program in order to reduce the BCRA’s liabilities. • Issuance of the Decree of Necessity and Urgency (DNU) No. 70/2023 - “Bases for the Reconstruction of the Argentine Economy” that declares the public emergency in economic, financial, fiscal, administrative, pension, tariff, health and social matters until on December 31, 2025. This decree promotes economic deregulation and the insertion of Argentina in world trade through the adoption of international standards for the trade of goods and services. • On December 27, 2023, the National Executive Branch sent the Draft Law of Bases and Starting Points for the Freedom of Argentines (the “Omnibus Law”) for consideration by the National Congress. On February 6, 2024, the government was forced to return the Omnibus Law to committees, since they did not gather the number of votes necessary for its approval. As of the date of issuance of these Consolidated Financial Statements, it is not possible to predict the impact that the Omnibus Law may have on our financial situation, equity and results of operations. Among the main macroeconomic variables of 2023 we can mention: • GDP drop by 1.4% in the year 2023; • accumulated increase of 211.4% in the CPI; • increase to 40.2% in the poverty rate; • increase in the official exchange rate (BNA selling rate) to $808.45 per US dollar (with the gap with the “blue chip swap” dollar during much of the year being approximately 125% and as of December 31, 2023, 20%). • A fiscal deficit equivalent to 3% of GDP. Restrictions on the Free and Single Exchange Market (“MULC”) BCRA regulations The low level of reserves in the BCRA has led the national government to maintain very restrictive exchange controls for the purchase of foreign currency in the MULC for much of the year. In order to regulate access to the MULC in order to contain the demand for dollars, the BCRA established a series of requirements that require the request for prior authorization from the BCRA for certain transactions, among them are the following: • Payment of dividends to non-residents; • Payment of imports of certain goods from abroad or cancellation of debts arising from their importation, except for some exceptions expressly provided for in the applicable regulations; • The formation of external assets; and • The payment of financial loans to non-residents. All of these measures have been intensifying since April 2020, including measures linked to the trading of stock assets by companies. Effective as of December 13, 2023, the BCRA issued Communication “A” 7917 in which a series of modifications are established for the purposes of access to the MULC. Between them: • The payment systems for imports of goods and services (known as “SIRA” and “SIRASE” declarations) and the need to validate operations in the “Single Foreign Trade Current Account” computer system are eliminated. • For new debts for imports, access to the MULC may be granted, without the need for prior approval from the BCRA, to make deferred payments for new imports of goods with customs entry registration according to the schedule established by type of goods. • Regarding the importers´ debt prior to December 12, 2023, the AFIP and the BCRA regulated the use of “BOPREAL” (acronym in Spanish for Bond for the Reconstruction of a Free Argentina). The purpose of this bond is to pay off the importers’ debts, for which they had to previously register in a registry enabled for such purpose at the AFIP. Tax regulations Law No. 27,541 on Social Solidarity and Productive Reactivation in the Framework of the Public Emergency (B.O. 12/23/2019) and its modifications created the so-called PAIS Tax, which established a tax applicable to acquisitions by Argentine residents of currency foreign currency intended for the purchase of certain goods and services from abroad. On July 24, 2023, Decree No. 377/23 was issued, later modified by Decree No. 29/2023 (effective as of December 13, 2023), by which it extends the PAIS Tax to the following operations: • The acquisition abroad of personal, cultural and recreational services (does not include educational teaching). 30% rate. • Importation of luxury goods. 30% rate. • The acquisition abroad of services included in the decree (technical, legal, accounting, managerial services, business services in general, charges for the use of intellectual property, advertising, engineering, audiovisual services, among others). 25% rate. • The acquisition abroad of freight services and other transportation services for import or export operations of goods. Rate of 17.5% (previously 7.5%). • The import of merchandise, with the exception of goods linked to energy generation whose scope has not yet been regulated. Rate of 17.5% (previously 7.5%). Said decree was regulated on July 25, 2023 by General Resolution No. 5,393/23 of the AFIP in which, among other issues, the entry of a payment on account of the PAIS Tax is provided for in the case of acquisition of goods from the 95% of the total final tax to be paid. Said payment on account must be entered by the importer at the time of officialization of the import destination. The balance for the remaining 5% PAIS tax must be paid at the time of accessing the MULC at the time of payment abroad, with the intervening bank acting as collection and settlement agent. Export settlement On October 3, 2023, the Ministry of Energy issued Resolution No. 808/2023, through which exports of commercialized products are included within the Export Increase Program created by Decree No. 576/22. by the Society. According to said program, the Company must enter 75% of the value of its exports in foreign currency into the country. The remaining 25% may be settled in pesos through the purchase of negotiable securities. To qualify for the scheme, exports must be settled between October 2 and October 20, 2023, and the effective export date must not be later than November 30, 2023. Subsequently, through Decree No. 28/2023, the proportion mentioned above was modified, and currently 80% of the value of its exports must be imported into the country in foreign currency. The remaining 20% may be settled in pesos through the purchase of negotiable securities, the validity of the rule not being specified. The context of volatility and uncertainty continues as of the date of issuance of these consolidated financial statements. Government measures already implemented, or those that may be implemented in the future, could eventually affect the results of operations, financial and equity situation of the Company. Likewise, the Company’s management permanently monitors the evolution of the variables that affect its business, to define its course of action and identify the potential impacts on its equity and financial situation. The reforms proposed by the new government began their legislative discussion process. It is not possible to predict at this time its evolution or new measures that could be announced. Likewise, the Company cannot guarantee that the aforementioned macroeconomic difficulties or the adoption of new measures by the Argentine Government to control inflation may affect its operations and financial situation. The Company’s financial statements must be read in light of these circumstances.

CONSOLIDATED FINANCIAL STATEMEN

CONSOLIDATED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2023
CONSOLIDATED FINANCIAL STATEMENTS [Abstract]
CONSOLIDATED FINANCIAL STATEMENTS	2. CONSOLIDATED FINANCIAL STATEMENTS tgs tgs These consolidated financial statements were approved and authorized for issuance by the Company’s Board of Directors on April 24, 2024.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2023
BASIS OF PRESENTATION [Abstract]
BASIS OF PRESENTATION	3. BASIS OF PRESENTATION These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (“IFRS Accounting Standards”). The CNV, in Title IV, Chapter III, Article 1 of the Rules has provided that listed companies must submit their consolidated financial statements by applying Technical Resolution No. 26 of the Argentine Federation of Professional Councils of Economic Sciences (“FACPCE”), which adopts the IFRS Accounting Standards issued by the IASB, its amendments and circulars for the adoption of IFRS Accounting Standards that the FACPCE dictates in accordance with the provisions of that Technical Resolution. The preparation of the consolidated financial statements in conformity with IFRS Accounting Standards requires management to make accounting estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the reporting fiscal year. Estimates are used when accounting for the allowance for doubtful accounts, income taxes, provisions for legal claims and others, depreciations and recoverable value of assets. Actual results could be significantly different from such estimates. The presentation in the statement of financial position distinguishes between current and non-current assets and liabilities. The assets and liabilities are those expected to be realized or settled within twelve months after the end of the reporting period under review, and those held for sale. The fiscal year begins on January 1 and ends on December 31 of each year. The economic and financial results are presented on a fiscal year basis. The consolidated financial statements have been stated in thousands of Argentine pesos (“Ps.”) which is the functional currency of the Company, unless otherwise stated, and restated to reflect the effects of inflation as indicated in Note 4.d).

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	4. SIGNIFICANT ACCOUNTING POLICIES 4.a) New IFRS accounting standards 4.a 1) New standards and interpretations issued by the IASB effective for the years beginning on or after January 1, 2023 adopted by the Company The new accounting standards, amendments and interpretations issued by the IASB that became effective as of January 1, 2023 and that have not had an impact on the Company’s consolidated financial statements are the following: Deferred Tax related to Assets and Liabilities arising from a Single Transaction – Amendments to IAS 12 IAS 12 - Income Tax specifies how an entity accounts for income tax, including deferred tax, which represents tax to be paid or recovered in future periods. The amendments clarify that the exemption defined in the standard to recognize deferred taxes when assets or liabilities are recognized for the first time is not applicable in the case of leases and provisions for decommissioning. The amendments are effective for annual reporting periods beginning on or after January 1, 2023 and early application is permitted. This amendment did not have a significant impact on the Company´s consolidated financial statements. Definition of Accounting Estimates – In February 2021, the IASB issued amendments to IAS 8, introducing a definition of “accounting estimates”. The amendments clarify the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. They also clarify how entities use measurement techniques and inputs to develop accounting estimates. The modifications are effective for annual reporting periods that began on or after January 1, 2023. This amendment did not have a significant impact on the Company´s consolidated financial statements. Disclosure of Accounting Policies – Amendments to IAS 1: Presentation of Financial Statements and IFRS – Practice Statement 2: Making Materiality Judgements In February 2021, the IASB issued amendments to IAS 1 and IFRS Accounting Standards Practice Statement 2, Making Materiality, providing guidance and examples to help entities apply disclosure materiality judgments on accounting policies. The purpose of the amendments is to help entities provide information about accounting policies that is more useful, by replacing the requirement that entities disclose their “significant” accounting policies with “material” accounting policies and by adding guidance on how Entities apply the concept of materiality when making decisions about disclosures regarding accounting policies. The modifications are effective for annual reporting periods that began on or after January 1, 2023. This amendment did not have a significant impact on the Company´s consolidated financial statements. Pillar Two model Rules – Amendments to IAS 12 - Income Taxes on International Tax Reform In December 2021, the Organization for Economic Co-operation and Development (OECD) released the Pillar Two model rules (the Global Anti-Base Erosion Proposal, or ‘GloBE’) to reform international corporate taxation. Large multinational enterprises within the scope of the rules are required to calculate their GloBE effective tax rate for each jurisdiction where they operate. They will be liable to pay a top-up tax for the difference between their GloBE effective tax rate per jurisdiction and the 15% minimum rate. In May 2023, the IASB made narrow-scope amendments to IAS 12 which provide a temporary relief from the requirement to recognise and disclose deferred taxes arising from enacted or substantively enacted tax law that implements the Pillar Two model rules, including tax law that implements qualified domestic minimum top-up taxes described in those rules. The modifications are effective for annual reporting periods that began on or after January 1, 2023. As of the date of these Financial Statements, the adoption of the aforementioned amendments has not had effects since there is no tax regulatory framework related to that reform in the jurisdictions in which the Company operates. 4.a.2) New IFRS Accounting Standards issued that are not yet effective for the year beginning January 1, 2023. The IFRS Accounting Standards that potentially have an impact on the Company, which are not mandatory and have not been adopted early in the year beginning January 1, 2023, are listed below. On August 15, 2023, CNV General Resolution No. 972/2023 was published in the BO, which indicates that the early application of IFRS Accounting Standards and/or its modifications will not be admitted, unless the CNV specifically admits it. Classification of liabilities as current and non-current - Amendments to IAS 1: Presentation of Financial Statements On January 23, 2020, the IASB issued the classification of debt as current and non-current, which amends IAS 1 Presentation of Financial Statements. These amendments affect the requirements of IAS 1 for the presentation of debt. Specifically, it clarifies the criteria for classifying debt as non-current. The date of application of the amendment was set for fiscal years beginning on or after January 1, 2024, with retroactive application. This amendment did not have a significant impact on the Company´s consolidated financial statements. Amendment to IAS 1 “Non-current liabilities with covenants” In October 2022, the IASB issued Non-current Liabilities with Covenants, (Amendments to IAS 1), to clarify how conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. The amendments are effective for reporting periods beginning on or after January 1, 2024. It is expected that the application of said standard will not have a significant impact on the Company. Supplier finance arrangements – Amendments to IAS 7 “Statement of cash flows” and IFRS 7 “Financial instruments – Disclosure” In May 2023, the IASB has issued new reporting requirements on supplier financing arrangements. The modifications include new requirements for qualitative and quantitative information regarding financing agreements with financial providers that allow evaluating the effects of these agreements on liabilities, cash flows and exposure to liquidity risk. Supplier financing arrangements are those characterized by: (i) a financial provider paying the amount that an entity owes to its commercial supplier and (ii) the entity pays the financial provider, according to the terms of the agreement. The amendments are effective for annual reporting periods beginning on or after January 1, 2024. The amendments do not require disclosure of comparative information. It is expected that the application of said standard will not have a significant impact on the Company. Lack of Exchangeability– Amendments to IAS 21 “Effects of changes in foreign exchange rates” On August 15, 2023, the IASB issued the modification to IAS 21 called “Lack of Exchangeability” to provide guidelines in the latter case. The amendment requires entities to apply a consistent approach to evaluating whether a currency can be exchanged for another currency, and if not, determining the exchange rate to use for measurement purposes and the disclosures that need to be provided in its financial statements. Once the absence of exchangeability between currencies has been identified, the exchange rate must be estimated that represents that which would be obtained in an orderly transaction between market participants and that reflects economic conditions. These modifications do not specify a methodology for estimating the exchange rate to be used, but rather it must be developed by each entity. The amendments are effective for annual reporting periods beginning on or after January 1, 2025. Early adoption is permitted. 4.b) Consolidation 4.b.1) Subsidiaries Subsidiaries are all entities over which the Company has control. The Company controls an entity when the Company is exposed to, or has rights to, variable returns from its involvement and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the group. They are deconsolidated from the date that control ceases. For this purpose and unless there are specific requirements, it is generally considered that tgs The accounting policies of the subsidiaries are consistent with the accounting policies adopted by the Company. Inter-company transactions, balances and profit or loss from transactions between group companies are eliminated. Unrealized profit or loss are also eliminated. Detailed data reflecting subsidiary control as of December 31, 2023 and 2022 is as follows: % of shareholding and voting Company Incorporation country Direct Indirect Closing date Main activity Telcosur Argentina 99.98 % - December 31 Telecommunication Services CTG Argentina 100 % - December 31 Electricity related services For consolidation purposes for the year ended December 31, 2023, the financial statements of Telcosur have been used at those dates. The subsidiary CTG does not record operations or significant assets and liabilities as of December 31, 2023. On June 29, 2023, TGSLatam Energía S.A. was dissolved and its dissolution, liquidation and cancellation of registration was registered on July 3, 2023. 4.b.2) Associates Associates are entities over which the group has significant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor’s share of the profit or loss of the investee after the date of acquisition. The Company accounted for the investments in its associates, under the equity method on the basis on the financial statements as of September 30, 2023 of Gas Link S.A Transporte y Servicios de Gas en Uruguay SA 023. Unrealized gains and losses resulting from transactions between tgs In the table below, associates are disclosed, together with the percentage of shareholding and voting as of December 31, 2023 and 2022: % of shareholding Company and voting Country Main activity Closing date TGU 49.00% Uruguay Pipeline maintenance December 31 Link 49.00% Argentina Pipeline exploitation and construction December 31 As of December 31, 2022, the Company additionally considered its 49% interest in EGS, company that was liquidated in March 2023. 4.b.3) Joint arrangement As indicated in “Note 23 – Associates and Joint Arrangement”, on August 7, 2017, the Company proceeded to create a UT (similar to a joint operation) with SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. The Company has defined that the UT constitutes a joint operation given that it grants its participants a percentage of the rights over the assets and liabilities arising from each contract. Accordingly, the Company recognizes its share in the jointly operated assets, liabilities, revenues, costs and expenses. Accounting policies applicable to the UT have been modified and adapted, if applicable, to ensure consistency with the policies adopted by the Company. For further information regarding the UT, see Note 23. 4.c) Foreign currency translation 4.c.1) Functional and presentation currency The consolidated financial statements are presented in thousands of Argentine Pesos, which is the Company’s functional currency restated to reflect the effects of inflation as indicated in Note 4.d. Each subsidiary or associate determines its own functional currency based on the currency of the primary economic environment in which these entities operate. 4.c.2) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation of monetary assets and liabilities denominated in foreign currencies at reporting date exchange rates, are recorded in the Statement of Comprehensive Income within financial income and financial expenses, as appropriate. 4.c.3) Associates The functional currency of the associate company TGU, which is located abroad, is the US dollar, because it is the currency in which it substantially generates its income and incurs its expenses. Assets and liabilities were converted into Argentine pesos using the exchange rate prevailing at the end of each year, their common stock and retained earnings at their historical exchange rates and results at average exchange rates. 4.d) Restatement to current currency - Comparative Information 4.d.1) Regulatory framework The consolidated financial statements as of December 31, 2023, including comparative figures, have been restated to take into account changes in the general purchasing power of the Company’s functional currency (the Argentine peso) in accordance with IAS 29 “Financial Reporting in hyperinflationary economies” (“IAS 29”) and CNV General Resolution No. 777/2018. As a result, the financial statements are stated in terms of the current unit of measurement at the 2023 balance sheet date. IAS 29 requires that the financial statements of an entity that reports in the currency of a hyperinflationary economy, regardless of whether they are based on the historical cost method or the current cost method, are expressed in terms of the current unit of measurement at the closing date of the reporting period. In order to conclude on the existence of a hyperinflationary economy, the standard details a series of factors to be considered, among which is a cumulative inflation rate over three years that approaches or exceeds 100%. The accumulated inflation in three years is over 100%. Likewise, both the National Government projections and other available projections indicate that this trend will not be reversed in the short term. To evaluate the aforementioned quantitative condition, and also to restate the financial statements, the CNV has established that the series of indexes to be used for the application of IAS 29 is determined by the FACPCE. This series of indexes combines the National Consumer Price Index (“CPI”) as of January 2017 (base month: December 2016) with the Domestic Wholesale Price Index (“IPIM”), both published by the Institute National Statistics and Census (“INDEC”) until that date. For the months of November and December 2015, for which there is no information from the INDEC on the evolution of the IPIM, the variation in the CPI of the Autonomous City of Buenos Aires was applied. Considering the aforementioned index, inflation was 211.40%, 94.79% and 50.94% in the years ended December 31, 2023, 2022 and 2021 respectively. 4.d.2) Restatement mechanism The financial statements must be adjusted to consider changes in the general purchasing power of the currency, so that they are expressed in the current unit of measurement at the end of the reporting period. Said requirements also include all the comparative information of the financial statements, without modifying the decisions made based on the financial information corresponding to those financial years. The figures as of December 31, 2022 and 2021, which are presented in these Consolidated Financial Statements for comparative purposes, arise from the restatement to the current unit of measure of the Financial Statements as of said dates, in accordance with IAS 29. Restatement of the balance sheet i. Monetary items (those with a fixed nominal value in local currency) are not restated, since they are already expressed in the current unit of measurement at the closing date of the reporting period. In an inflationary period, maintaining monetary assets generates loss of purchasing power and maintaining monetary liabilities generates a gain in purchasing power, provided that such items are not subject to an adjustment mechanism that compensates to some extent for these effects. The monetary loss or gain is included in the result of the period in which it is reported. ii. The non-monetary items measured at their current values at the end of the reporting period are not restated for the purpose of their presentation in the balance sheet, but the adjustment process must be completed to determine in terms of a homogeneous unit of measurement the results produced by the holding of these non-monetary items. iii. Non-monetary items measured at historical cost or at a fair value as of a date prior to the closing date of the reporting period are restated by coefficients that reflect the variation in the general price level from the date of acquisition or revaluation to the closing date, proceeding then to compare the restated amounts of those assets with the corresponding recoverable values. iv. The restatement of non-monetary assets in the terms of the current unit of measurement at the end of the reporting period without an equivalent adjustment for tax purposes, results in a temporary taxable difference and the recognition of a deferred tax liability whose counterparty is recognized in the result of the period. For the closing of the subsequent period, the deferred tax items are restated for inflation to re-determine the charge to the result of the next period. v. When the capitalization of costs for loans in non-monetary assets in accordance with IAS 23 is applicable, the portion of those costs that compensate the lender for the effects of inflation is not capitalized. Restatement of the Comprehensive Income Statement Revenues and expenses (including interest and foreign exchange differences) are restated from the date of their booking, except for those items of the result that reflect or include in their determination the consumption of assets measured in purchasing power of a date before the consumption booked, which are restated based on the date of origin of the asset to which the item is related (for example, depreciation and other consumption of assets measured at historical cost); and also those results that arise from comparing two measurements expressed in purchasing power currency of different dates, for which it is necessary to identify the amounts compared, restate them separately, and make the comparison, but with the amounts already restated. The result of the exposure to the change in the purchasing power of the currency (monetary results) is presented in a separate line and reflects the effect of inflation on the monetary items. Restatement of the statement of changes in equity As of the transition date (January 1, 2016), the Company applied the following special rules: i. The components of the capital stock were restated from the dates they were contributed. ii. Reserved earnings were maintained at the date of transition at their nominal value (legal amount without restatement). iii. The restated unallocated results were determined by the difference between the net assets restated at the transition date and the rest of the initial equity components expressed as indicated in the preceding sections. iv. After the restatement at the transition date, all the components of the equity are restated by applying the general price index from the beginning of the period, and each variation of those components is restated from the date of contribution or from the moment in which is added by any other means. Restatement of the statement of cash flows IAS 29 requires that all items in this statement should be restated in terms of the current unit of measurement as of the closing date of the period for which it is reported. The monetary result generated by cash and cash equivalents is presented in the Statement of Cash Flows separately from cash flows from operating, investing and financing activities, as a specific item of the reconciliation between cash and cash equivalents at the beginning and at the end of the year. 4.e) Financial instruments 4.e.1) Financial assets Recognition and initial measurement Financial assets are classified, at the time of initial recognition, as: i. Financial assets subsequently measured at amortized cost, and ii. Financial assets subsequently measured at fair value (either with changes in other comprehensive income or with changes in results). The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow characteristics and the Company’s business model for managing them. For additional information, see Note 16.2.1. Subsequent measurement After initial recognition, financial assets are measured according to their initial classification according to the following categories: Financial assets measured at amortized cost It is the most relevant category used by the Company, financial assets are classified and measure at amortized cost if both of the following conditions are met: • The financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows; and • The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets measured at amortized cost are subsequently measured using the effective interest method. Gains and losses are recognized in the Statement of Comprehensive Income under financial results when the asset is derecognized, modified or impaired. Financial assets at fair value through OCI (Debt instruments) Corresponds to financial assets that are maintained in a business model whose objective is achieved by obtaining contractual cash flows and selling them. Unrealized gains or losses arising from changes in fair value are recognized as other comprehensive income, except for the accrual of interest, exchange rate difference and the impairment of such assets that are recognized as financial results in the Statement of Comprehensive Income. At the time the asset is written off, the accumulated gain or loss is recognized as a financial result and it is eliminated from the respective reserve. As of December 31, 2023 and 2022, the Company has not recognized any financial assets under this category. Financial assets designated at fair value through OCI (equity instruments) Upon initial recognition, the Company can elect to classify irrevocably its equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under IAS 32. Gains and losses on these financial assets are never recycled to profit or loss. Dividends are recognized as other income in the Statement of Comprehensive Income when the right of payment has been established, except when the Company benefits from such proceeds as a recovery of part of the cost of the financial asset, in which case, such gains are recorded in OCI. Equity instruments designated at fair value through OCI are not subject to impairment assessment. As of December 31, 2023 and 2022, the Company has not recognized any financial assets under this category. Financial assets at fair value through profit or loss In the event that financial assets are not classified according to the aforementioned categories, they will be subsequently measured at fair value, presenting gains or losses arising from changes in fair value in the income statement within financial results in the year in which they are originated. Impairment of financial assets The Company applies the Expected Credit loss (“ECL”) model for those financial assets accounted for at amortized cost or at fair value through OCI. The ECL is based on the difference between the contractual cash flows due in accordance with the contract and the cash flows that the Company expects to receive, discounted at an approximation of the original effective interest rate. To this end, the Company evaluates various factors, including credit risk, historical trends and other available information. The application of this model implies recognition of: • Expected credit losses within of 12 months: these are expected credit losses that result from possible default events within 12 months after the filing date; and • Expected credit losses during the life of the asset: these are expected credit losses that result from possible events of default during the expected life of a financial instrument. In case a loss allowance is recognized, the carrying amount of the asset is reduced through an impairment account and the amount of the loss is presented in the Statement of Comprehensive Income at the time it occurs. Subsequent recoveries of amounts previously written off are credited in the same line item. The impairment tests performed on accounts receivable are described in Note 4.h. 4.e.2) Financial liabilities Includes trade payables, loans, other payables and certain payroll and social security taxes payable. Recognition and initial measurement Financial liabilities are classified, at initial recognition, as subsequently measured at amortized cost or at fair value through profit or loss, as appropriate. All financial liabilities are recognized initially at fair value net of transaction costs. They are classified in current liabilities, except those whose maturity exceeds twelve months, which are classified as non-current liabilities. Subsequent measurement Financial liabilities at fair value through profit or loss I ncludes financial liabilities measured at fair value. As of December 31, 2023 and 2022 there are no instruments classified in this category. Financial liabilities at amortized cost The Company includes financial liabilities with fixed or determinable payments that are not quoted in an active market. Current liabilities are included, except those whose maturity exceeds twelve months including premiums, discounts and direct expenses, which are included as non-current liabilities. They are measured using the effective interest method. As of December 31, 2023 and 2022, all of the Company’s financial liabilities were classified in this category. Offsetting of financial instruments Financial assets and liabilities are offset when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis, or realize the asset and settle the liability simultaneously. 4.f) Derivative financial instruments Derivative financial instruments are recognized at their fair value at inception and subsequently measured at their fair value and disclosed as assets or liabilities depending if it is gain or loss. The results of derivative financial instruments are classified under “Financial income / expenses” in the statement of comprehensive income, or in the other comprehensive income if hedge accounting is applied. 4.g) Inventories Inventories consist of natural gas (in excess of the “Line Pack”, classified as property, plant and equipment) in the Company’s pipeline system, and the liquids stored obtained from natural gas processing at the Cerri Complex. Inventories are measured at the lower of cost restated for the inflation effects as mentioned in Note 4.d. or net realizable value. Cost is determined using the weighted average cost method. The cost of inventories includes expenditure incurred in purchasing and production and other necessary costs to bring them to their existing location and condition. The net realizable value is the estimated selling price in the ordinary course of business less the estimated cost of completion and the estimated costs to make the sale. The assessment of the recoverable value of these assets is made at each reporting date, and the resulting loss is recognized in the statement of comprehensive income when the inventories are overstated. 4.h) Trade receivables and other receivables Trade receivables are amounts due from customers for goods and services performed in the ordinary course of business. Contract assets are unbilled amounts due to customers related to works in progress. Trade receivables, contract assets and other receivables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less allowance for trade receivables. The Company applies the simplified approach to measuring expected credit losses for trade receivables, contract assets and other receivables. For this purpose, customers have been grouped based on shared credit risk characteristics, the existence of guarantees, historical credit losses experienced and the existence of judicial proceedings aimed at obtaining payment. Once each group was defined, an expected uncollectibility rate calculated based on historic default rates adjusted to future economic conditions was defined. If an impairment loss is recognized, the book amount of the asset is reduced through a provision account and the amount of the loss is recognized in the Statement of Comprehensive Income at the time it occurs. If in subsequent periods the amount of the impairment loss decreases, the reverse of the same is also recorded in the Statement of Comprehensive Income . 4.i) Cash and cash equivalents Cash and cash equivalents includes cash in hand, deposits with banking institutions and other short-term, highly liquid investments with original maturities not exceeding three months and without being subject to a risk of a significant change of value. 4.j) Property, plant and equipment (“PPE”) Assets transferred from the privatization of GdE: The value of these assets was determined based on the price paid for the acquisition of 70% of the Company’s common stock, which amounted to U.S.$ 561.2 million. This price was the basis to determine a total value of common stock of U.S.$ 801.7 million, which, when added to the debt assumed under the Company’s privatization agreement (the “Transfer Agreement”) of U.S.$ 395 million, resulted in a total value for PPE of U.S.$ 1,196.7 million. Such value, converted at the exchange rate in effect as of the date of the Transfer Agreement, has been restated for the effects of inflation as mentioned in Note 4.d, and less accumulated depreciation. Line pack: It represents the natural gas in the transportation system that is necessary to keep the system at operating capacity, measured at acquisition cost and restated for the effects of inflation as mentioned in Note 4.d. Materials: Materials are recognized at historical cost restated in accordance with Note 4.d. Consumption is restated based on the origin date of the acquisition of the asset. Other items of PPE: have been valued at acquisition cost restated for the effects of inflation as mentioned in Note 4.d, and net of accumulated depreciation. They include, mainly, all the investments made to achieve system integrity and public safety equal to those required by international standards. Such investments included, among others, the costs of survey programs related to internal and external pipeline inspection, cathodic protection, pipeline replacement and recoating, and the facilities affected to the Production and Commercialization of Liquids and Midstream segment. PPE additions are recorded at acquisition or construction cost less accumulated depreciation and impairment losses (if applicable), except la nd, which is recorded at historical cost acquisition minus any impairment (if applicable), all this restated for the effects of inflation as mentioned in Note 4.d. The cost includes the cost of replacing significant components and the borrowing costs derived from loans that finance its construction to the extent that the requirements for recognition as assets are met. Subsequent costs restated for the effects of inflation as mentioned in Note 4.d. are included in the carrying amount of the asset or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be reliably measured. The carrying amount of a replaced component is written off. In the same way, when a major maintenance is carried out, they are added to the cost of the equipment if the recognition criteria are satisfied, eliminating any remaining non-depreciated remaining value restated for the effects of inflation as mentioned in Note 4.d, if any, of previous overhaul. In this sense, Resolutions No. 1660/2000 (“Resolution 1660”) and No. 1903/2000 (“Resolution 1903”) issued by ENARGAS include definitions about the costs that should be considered as improvements or maintenance expenses. All other repairs and maintenance are charged to the statement of comprehensive income when incurred. In accordance with IAS 23, the Company capitali

CRITICAL ACCOUNTING ESTIMATES A

CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS	12 Months Ended
	Dec. 31, 2023
CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS [Abstract]
CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS	5. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS The preparation of financial statements in conformity with professional accounting standards requires the Company to make accounting estimates that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The making of such estimates involves tgs 5.a) Impairment of PPE As mentioned in Note 4.j), management periodically evaluates the existence of significant events or changes that could have an adverse effect on the Company or will take place in the near future that could affect the recoverable amount of PPE. PPE is tested to assess whether an impairment or reversal of a previous impairment is required when significant changes took place during the period or will take place in the near future indicate that the recoverable value of the PPE amounts may be affected. These evaluations are performed at the lowest level for which identifiable cash flows exist, i.e., for each CGU. The Management considers each business segment as a CGU. When assessing whether an impairment indicator may exist, tgs evaluates both internal and external sources of information, such as the following: • Whether significant decreases in the market values of PPE elements took place. • Whether prices of the main products and services that are marketed decreased. • Whether significant changes in the regulatory framework were introduced. • Whether operating costs suffered a materially increase. • Whether evidence of obsolescence or physical damage has occurred. • Whether the macroeconomic situation in which tgs Since August 2019, the main macroeconomic and business variables in Argentina suffered a significant deterioration. This situation was aggravated in 2020 by the negative consequences that COVID had on Argentina’s economic situation which led the Argentine Government to take a series of measures even affecting the regulatory framework of the natural gas transportation segment (see Notes 1 and 17). Given these indicators of impairment of the book value of PPE, the recoverable value of Natural Gas Transportation segment CGU has been calculated based on its value in use as of December 31, 2023. The value in use of PPE is sensitive to significant variation in the assumptions applied, including the determination of future tariffs determined by the Argentine Government in the Natural Gas Transportation segment. The value in use is calculated based on the basis of discounted future cash flows. The projected cash flows are prepared taking into account significant assumptions relating to: (i) discount rate, (ii) estimates of future tariff adjustments and the recognition of cost adjustments, (iii) expected macroeconomic variables such as inflation and foreign exchange rates. The discount rate is based on a weighted average cost of capital (“WACC”). In performing the analysis for the Natural Gas Transportation segment, management considered among others: (i) the status of the negotiations with the Argentine Government, (ii) the contractual rights derived from the License, (iii) Management´s expectations with respect to the transitional tariff increase to be granted until the new RTI is finalized, (iv) Management´s expectation of the outcome of the new RTI process and (v) the impact of a cost monitoring scheme that allows for semi-annual adjustments to current tariffs. Management has prepared, for the Natural Gas Transportation segment, three different estimates of the expected cash flows by sensitizing its main variables (as described above) and assigning probabilities of occurrence based on experience and considering the current socio-economic context, as follows: a) Base scenario: probability of occurrence assigned 50%. b) Optimistic scenario: probability of occurrence assigned 35%. b) Pessimistic scenario: probability of occurrence assigned 15%. In order to make the comparison between the expected cash flow and the book value of the assets assigned to the Natural Gas Transportation segment, management has used a weighting of the scenarios, in accordance with the probabilities mentioned above, to determine the expected value in use. As of December 31, 2023 and 2022, based on the foregoing, management has not determined the need to record an additional impairment charge. The estimated recoverable amounts of PPE items are sensitive to significant variation in the assumptions applied. In either case, there can be no assurance with certainty that the actual cash flows arising from these circumstances will be in line with the assumptions applied in determining the values in use. Therefore, significant differences could arise in the future in relation to the estimated values in use. 5.b) Provisions for legal and other claims The Company has recorded certain contingent liabilities related to legal, judicial or extrajudicial actions, claims and administrative proceedings, including those of a legal and regulatory nature. The Company records liabilities when their occurrence is probable and when a reliable estimate of their amount can be made. Provisions are based on events known to the Company at the date of issuance of its financial statements, their probability of occurrence, its estimates of the outcome of such matters and the experience of its legal advisors in contesting, litigating and settling other matters. To the extent that there are more elements of judgment that allow improving the evaluation of contingencies, there will be changes in the estimates of future charges, which could have an impact on the Company’s future results and its economic and/or financial situation.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2023
SUPPLEMENTAL CASH FLOW INFORMATION [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	6. SUPPLEMENTAL CASH FLOW INFORMATION For purposes of the consolidated statement of cash flows, the Company considers all highly liquid temporary investments with an original maturity of three months or less at the time of purchase to be cash equivalents. The Cash Flow Statement has been prepared using the indirect method, which requires a series of adjustments to reconcile net income for the period to net cash flows from operating activities. Non-cash investing and financing activities for the years ended December 31, 2023, 2022 and 2021 are presented below: 2023 2022 2021 Unpaid acquisition of PPE 7,104,214 5,751,534 5,779,850 Principal payment of financial lease (1) 2,683,976 2,807,421 3,624,542 (1) Cancelled through compensation with trade receivables with the creditor. See Note 13. Note 13 to these consolidated financial statements includes a reconciliation between the opening and closing balance of the financial liabilities arising from financing activities.

CONSOLIDATED BUSINESS SEGMENT I

CONSOLIDATED BUSINESS SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2023
CONSOLIDATED BUSINESS SEGMENT INFORMATION [Abstract]
CONSOLIDATED BUSINESS SEGMENT INFORMATION	7. CONSOLIDATED BUSINESS SEGMENT INFORMATION IFRS Accounting Standards 8 “Operating Segments” requires an entity to report financial and descriptive information about its reportable segments, which are operating segments or aggregations of operating segments that meet specified criteria. Operating segments are components of an entity about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”) in deciding how to allocate resources and in assessing performance. The Company’s CODM is the Board of Directors. As of December 31, 2023, the Company changed the name of the Other Services business segment to Midstream. This modification does not alter the criteria for assigning income, costs, expenses, assets and liabilities adopted in the past or the comparative information presented. The Company analyzes its businesses into four segments: (i) Natural Gas Transportation Services, subject to ENARGAS regulations, (ii) Liquids Production and Commercialization, (iii) Midstream and (iv) Telecommunications. These last three business segments are not regulated by ENARGAS. Liquids Production and Commercialization business segment is regulated by the SE. Non-current assets are mostly located in the entity’s country of domicile. Detailed information on each business segment for the years ended December 31, 2023, 2022 and 2021 is disclosed below: Year ended December 31, 2023 Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Eliminations Total Revenues 99,052,395 265,413,067 85,614,680 2,728,612 - 452,808,754 Intersegment revenues 2,809,126 - - - (2,809,126 ) - Cost of sales (90,767,353 ) (161,942,800 ) (32,605,483 ) (2,239,234 ) 2,809,126 (284,745,744 ) Administrative expenses (14,607,853 ) (3,204,974 ) (2,471,994 ) (160,434 ) - (20,445,255 ) Selling expenses (7,906,362 ) (14,424,099 ) (7,683,464 ) (407,970 ) - (30,421,895 ) Other operating results (813,350 ) (77,489 ) 132,052 - - (758,787 ) Operating profit (12,233,397 ) 85,763,705 42,985,791 (79,026 ) - 116,437,073 Depreciation of property, plant and equipment (40,555,152 ) (4,502,892 ) (15,569,642 ) - - (60,627,686 ) Natural Gas Production and Commercialization of Transportation Liquids Midstream Telecommunications Total Identifiable assets 663,256,185 333,249,699 502,685,961 26,599,035 1,525,790,880 Identifiable liabilities 325,592,353 23,465,448 299,050,047 22,008,138 670,115,986 Year ended December 31, 2022 Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Eliminations Total Revenues 126,566,847 324,533,037 58,379,759 2,863,126 - 512,342,769 Intersegment revenues 3,627,152 - - - (3,627,152 ) - Cost of sales (91,420,235 ) (183,060,361 ) (26,181,847 ) (2,045,480 ) 3,627,152 (299,080,771 ) Administrative expenses (13,175,069 ) (2,582,373 ) (1,953,283 ) (209,019 ) - (17,919,744 ) Selling expenses (9,402,172 ) (17,868,518 ) (4,162,916 ) (341,175 ) - (31,774,781 ) Other operating results (561,630 ) 118,148 205,261 0 - (238,221 ) Operating profit 15,634,893 121,139,933 26,286,974 267,452 - 163,329,252 Depreciation of property, plant and equipment (44,797,434 ) (4,074,803 ) (12,078,552 ) - - (60,950,789 ) Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Total Identifiable assets 698,770,492 248,394,528 320,338,223 15,783,444 1,283,286,687 Identifiable liabilities 213,757,357 24,731,014 198,581,048 14,060,406 451,129,825 Year ended December 31, 2021 Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Eliminations Total Revenues 148,634,694 338,063,360 50,253,829 2,779,288 - 539,731,171 Intersegment revenues 5,461,629 - - - (5,461,629 ) - Cost of sales (94,663,455 ) (175,262,050 ) (22,716,039 ) (1,941,542 ) 5,461,629 (289,121,457 ) Administrative expenses (11,896,541 ) (2,068,133 ) (1,450,879 ) (142,582 ) - (15,558,135 ) Selling expenses (10,443,853 ) (15,225,336 ) (3,145,578 ) (269,349 ) - (29,084,116 ) Other operating results (1,235,653 ) 1,952,096 62,590 2,367 - 781,400 Operating profit 35,856,821 147,459,937 23,003,923 428,182 - 206,748,863 Depreciation of property, plant and equipment (43,111,810 ) (3,720,829 ) (11,466,450 ) - - (58,299,089 ) Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Total Identifiable assets 755,351,383 233,222,088 271,943,691 2,302,853 1,262,820,015 Identifiable liabilities 243,054,283 66,653,975 220,958,204 636,797 531,303,259

DETAIL OF SIGNIFICANT STATEMENT

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS	12 Months Ended
	Dec. 31, 2023
DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS [Abstract]
DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS	8. DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS a) Other receivables 2023 2022 Current Non Current Current Non Current Turnover tax balance 101,733 - 687,984 - Income tax credit balance 7,471,755 - 301,091 - VAT credit balance 1,486,793 - 4,657,101 - Other tax receivables 260,287 - 333,982 171 Prepaid expenses 795,102 21,507 4,747,164 - Advances to suppliers 21,571,061 - 25,966,963 - Deposits in guarantee 193,404 - - - Subsidies receivables 4,675,875 - 11,734,335 - Other Receivables UT 43,717 - 104,197 - Others 649,851 14,486 1,842,470 46,226 Total 37,249,578 35,993 50,375,287 46,397 b) Trade receivables 2023 2022 Current Current Third parties 44,409,352 49,019,751 UT - 29,422 Natural Gas Transportation 15,491,462 13,696,175 Production and Commercialization of Liquids 15,813,227 25,503,925 Midstream 13,104,663 9,790,229 Related parties (Note 21) 6,693,882 4,143,189 Natural Gas Transportation 271,831 408,396 Production and Commercialization of Liquids 646,317 877,466 Midstream 5,775,734 2,857,327 Allowance for doubtful accounts (301,770 ) (412,681 ) Total 50,801,464 52,750,259 The movement of the allowance for doubtful accounts is as follows: Balances as of 12/31/2020 1,213,378 Inflation adjustment restatement (409,504 ) Additions - Applications - Reversals - Balances as of 12/31/2021 803,874 Inflation adjustment restatement (391,193 ) Additions - Applications - Reversals - Balances as of 12/31/2022 412,681 Inflation adjustment restatement (280,160 ) Additions (1) 170,614 Applications (1,365 ) Reversals - Balances as of 12/31/2023 301,770 (1) Including in selling expenses. c) Cash and cash equivalents 2023 2022 Cash and banks 2,671,472 901,930 UT Cash and banks 246 495 Mutual funds in local currency 2,053,808 8,267,667 Interest-bearing accounts 1,873,520 103,833 UT Mutual funds 153 33,881 Total 6,599,199 9,307,806 d) Contract liabilities 2023 2022 Current Non Current Current Non Current Natural Gas Transportation 1,123,829 17,255,469 1,123,830 18,379,379 Production and Commercialization of Liquids 1,408,271 328,500 1,075,113 1,736,630 Midstream 1,973,693 37,227,970 1,017,686 16,372,908 UT 10,931 - 38,995 - Total 4,516,724 54,811,939 3,255,624 36,488,917 During 2023 and 2022 financial years, the Company recognized Ps. 4,086,990 and Ps. 1,463,547, respectively, in revenues for sales from contracts with clients in the Statement of Comprehensive Income, which had been included in the balance at the beginning of each year. Revenues related to the contract liabilities will be recognized in the Statement of Comprehensive Income in accordance with the schedule stipulated with the customers for the provision of the service, which will be completed between 2025 and 2053. e) Other payables 2023 2022 Current Current Payable for compensation for the Board of Directors and Supervisory Committee 70,368 211,879 Others 4,006 5,490 UT Other liabilities - 674,985 Total 74,374 892,354 f) Taxes payables 2023 2022 Current Non Current Current Non Current Health and safety tax 165,763 - 162,988 - Withholdings and perceptions made to third parties 1,145,814 - 1,811,770 - Turnover Tax 621,515 - 493,214 - Tax on exports 348,893 - 323,113 - Others 256,129 94,120 150,771 44,485 Total 2,538,114 94,120 2,941,856 44,485 g) Trade payables 2023 2022 Current Current Suppliers 34,880,569 30,261,542 UT Suppliers 407,474 370,812 Customers (credit balances) 24,670 47,449 Related companies (Note 21) 6,410,485 2,095,649 Total 41,723,198 32,775,452 h) Revenues 2023 2022 2021 Sales of goods and services 444,288,189 495,499,735 526,690,895 Government grants 8,520,565 16,843,034 13,040,276 Total 452,808,754 512,342,769 539,731,171 Disaggregation of revenues of goods and services Below is a table in which revenues are disaggregated considering the type of market and the opportunity to satisfy performance obligations: Year ended December 31, 2023 Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Total Primary geographical market: External market - 95,390,300 - - 95,390,300 Local market 99,052,395 161,502,202 85,614,680 2,728,612 348,897,889 Total 99,052,395 256,892,502 85,614,680 2,728,612 444,288,189 Timing of revenue recognition: Over the time 99,052,395 14,740,084 85,614,680 2,728,612 202,135,771 At a point in time - 242,152,418 - - 242,152,418 Total 99,052,395 256,892,502 85,614,680 2,728,612 444,288,189 Year ended December 31, 2022 Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Total Primary geographical market: External market - 144,224,284 - - 144,224,284 Local market 126,566,847 163,465,719 58,379,759 2,863,126 351,275,451 Total 126,566,847 307,690,003 58,379,759 2,863,126 495,499,735 Timing of revenue recognition: Over the time 126,566,847 14,026,199 58,379,759 2,863,126 201,835,931 At a point in time - 293,663,804 - - 293,663,804 Total 126,566,847 307,690,003 58,379,759 2,863,126 495,499,735 Year ended December 31, 2021 Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Total Primary geographical market: External market - 139,226,107 - - 139,226,107 Local market 148,634,694 185,796,977 50,253,829 2,779,288 387,464,788 Total 148,634,694 325,023,084 50,253,829 2,779,288 526,690,895 Timing of revenue recognition: Over the time 148,634,694 14,904,487 50,253,829 2,779,288 216,572,298 At a point in time - 310,118,597 - - 310,118,597 Total 148,634,694 325,023,084 50,253,829 2,779,288 526,690,895 Detailed information of revenues on each business segment for the years ended December 31, 2023, 2022 and 2021 is disclosed below: i. Natural Gas Transportation 2023 2022 2021 Firm 80,983,446 105,829,742 120,845,950 Access and Charge 3,245,137 4,390,571 5,232,000 Interruptible and Others 14,823,812 16,346,534 22,556,744 Total 99,052,395 126,566,847 148,634,694 ii. Production and Commercialization of Liquids 2023 2022 2021 Product 242,152,418 293,663,804 310,118,597 Services 14,740,084 14,026,199 14,904,487 Total 256,892,502 307,690,003 325,023,084 iii. Midstream 2023 2022 2021 Conditioning and treatment 15,611,839 18,502,273 20,269,555 Operation and maintenance 2,814,648 1,403,950 1,498,923 Steam sales 1,059,394 1,160,862 1,335,982 Construction 335,740 7,359 272,824 UT Construction 24,118 135,578 248,173 Transportation and conditioning of Natural Gas 62,520,637 36,488,633 25,339,483 Others 3,248,304 681,104 1,288,889 Total 85,614,680 58,379,759 50,253,829 i) Net cost of sales 2023 2022 2021 Inventories at the beginning of the year 5,709,799 7,094,828 5,232,745 Purchases 133,976,202 149,879,054 143,377,155 Operating costs (Note 8.j.) 152,729,020 147,816,688 147,606,385 Inventories at the end of the year (7,669,277 ) (5,709,799 ) (7,094,828 ) Total 284,745,744 299,080,771 289,121,457 j) Expenses by nature – Information required under art. 64 paragraph I, clause B) Commercial Companies Law for the years ended December 31, 2023, 2022 and 2021 2023 Operating expenses Accounts Total Regulated Activities Non Regulated Activities Administrative expenses Selling expenses Financial expenses Salaries, wages and other compensations 46,723,990 18,972,152 15,729,859 9,613,195 2,408,784 - Social security taxes 7,736,209 3,247,120 2,802,891 1,223,534 462,664 - Compensation to Directors and Statutory Committee 407,036 - - 407,036 - - Professional services fees 7,423,325 447,268 797,379 4,531,240 1,647,438 - Technical operator assistance fees 6,078,353 238,800 5,839,553 - - - Materials 7,690,001 2,098,683 5,591,318 - - - Third parties services 4,770,767 2,336,490 2,247,126 187,151 - - Telecommunications and post expenses 216,314 46,110 86,635 73,747 9,822 - Rents 1,315,717 157,220 1,120,550 35,914 2,033 - Transports and freight 2,248,073 1,381,860 833,729 32,474 10 - Easements 801,674 801,674 - - - - Offices supplies 256,530 125,826 49,242 72,173 9,289 - Travels expenses 961,657 489,282 228,985 203,899 39,491 - Insurance 2,121,299 1,246,406 742,872 132,021 - - Property, plant and equipment maintenance 20,273,800 14,992,492 4,842,909 438,399 - - Depreciation of property, plant and equipment 60,627,686 37,600,030 19,907,412 3,120,244 - - Taxes and contributions 31,061,332 5,995,023 171,272 201,507 24,693,530 (1) - Advertising 884,640 - 236 - 884,404 - Doubtful accounts 170,614 - - - 170,614 - Banks expenses 166,616 - - 166,616 - - Interests expense 24,627,599 - - - - 24,627,599 Foreign exchange loss 479,075,435 - - - - 479,075,435 Other expenses 1,660,537 590,917 969,699 6,105 93,816 - Total 2023 707,299,204 90,767,353 61,961,667 20,445,255 30,421,895 503,703,034 (1) Includes tax on exports for Ps. 8,235,527 for the year ended December 31, 2023. 2022 Operating expenses Accounts Total Regulated Activities Non Regulated Activities Administrative expenses Selling expenses Financial expenses Salaries, wages and other contributions 41,407,697 17,389,327 14,104,839 7,594,762 2,318,769 - Social security taxes 7,851,574 3,220,136 2,773,490 1,375,553 482,395 - Compensation to Directors and Statutory Committee 392,053 - - 392,053 - - Professional services fees 5,120,449 152,503 1,870,411 2,797,783 299,752 - Technical operator assistance fees 9,551,489 874,149 8,677,340 - - - Materials 4,965,971 1,440,796 3,521,432 - 3,743 - Third parties services 4,868,722 2,115,909 2,144,758 608,055 - - Telecommunications and post expenses 262,962 50,224 82,906 115,006 14,826 - Rents 339,374 54,742 251,533 30,060 3,039 - Transports and freight 1,911,595 1,087,224 785,859 37,347 1,165 - Easements 625,789 488,057 137,732 - - - Offices supplies 146,187 57,760 29,889 56,041 2,497 - Travels expenses 616,830 318,688 109,276 143,961 44,905 - Insurance 2,141,684 1,242,401 738,880 160,403 - - Property, plant and equipment maintenance 20,129,944 15,916,630 3,968,261 245,053 - - Depreciation of property, plant and equipment 60,950,789 41,061,392 16,153,353 3,736,044 - - Taxes and contributions 33,812,652 5,563,067 189,601 92,205 27,967,779 (1) - Advertising 588,844 - - - 588,844 - Banks expenses 309,371 - - 309,371 - - Interests expense 21,170,971 - - - - 21,170,971 Foreign exchange loss 162,261,989 - - - - 162,261,989 Costs of services rendered to third parties 152,347 - 152,347 - - - Other expenses 1,364,890 387,228 704,548 226,047 47,067 - Total 2022 380,944,173 91,420,233 56,396,455 17,919,744 31,774,781 183,432,960 (1) Includes tax on exports of Ps. 11,395,810 for the year ended December 31, 2022. 2021 Operating expenses Accounts Total Regulated Activities Non Regulated Activities Administrative expenses Selling expenses Financial expenses Salaries, wages and other compensations 36,168,618 15,654,833 12,094,067 6,452,777 1,966,941 - Social security taxes 7,335,967 3,262,901 2,556,436 1,063,990 452,640 - Compensation to Directors and Statutory Committee 386,737 - - 386,737 - - Professional services fees 3,101,696 218,845 323,833 2,433,349 125,669 - Technical operator assistance fees 13,235,940 2,317,203 10,918,737 - - - Materials 4,986,720 1,654,886 3,331,688 - 146 - Third parties services 4,404,920 2,062,951 2,097,461 244,508 - - Telecommunications and post expenses 295,737 58,373 57,016 151,867 28,481 - Rents 190,344 88,013 51,142 48,436 2,753 - Transports and freight 1,547,379 895,204 627,110 24,016 1,049 - Easements 1,106,805 1,040,126 66,679 - - - Offices supplies 120,294 42,414 26,410 46,126 5,344 - Travels expenses 340,783 189,781 65,822 69,656 15,524 - Insurance 2,653,757 1,541,932 928,147 183,678 - - Property, plant and equipment maintenance 24,336,339 20,547,810 3,534,262 254,267 - - Depreciation of property, plant and equipment 58,299,088 39,128,286 15,187,279 3,983,523 - - Taxes and contributions 32,491,050 5,635,806 232,958 100,915 26,521,371 (1) - Advertising 322,456 - - - 322,456 - Doubtful accounts (403,942) - - - (403,942) - Banks expenses 72,683 - - 72,683 - - Interests expense 27,103,059 - - - - 27,103,059 Foreign exchange loss 75,483,148 - - - - 75,483,148 Costs of services rendered to third parties 348,627 - 348,627 - - - Other expenses 906,639 324,082 495,266 41,607 45,684 - Total 2021 294,834,844 94,663,446 52,942,940 15,558,135 29,084,116 102,586,207 (1) Includes tax on exports for Ps. 9,559,483 2021 k) Net financial results 2023 2022 2021 Financial income Interest income 24,189,599 5,712,465 4,805,054 Foreign exchange gain 270,215,879 87,014,477 36,881,692 Subtotal 294,405,478 92,726,942 41,686,746 Financial expenses Interest expense (1) (24,627,599 ) (21,170,971 ) (27,103,059 ) Foreign exchange loss (479,075,435 ) (162,261,989 ) (75,483,148 ) Subtotal (503,703,034 ) (183,432,960 ) (102,586,207 ) Other financial results Notes repurchase results - (3,208,025 ) (2,512,565 ) Derivative financial instruments results - (397,309 ) (489,617 ) Fair value gains on financial instruments through profit or loss 195,808,868 75,136,140 7,224,284 Others (2,771,374 ) (2,399,617 ) (2,991,575 ) Subtotal 193,037,494 69,131,189 1,230,527 (Loss) / Gain on net monetary position (56,520,664 ) 11,734,721 57,022,289 Total (72,780,726 ) (9,840,108 ) (2,646,645 ) (1) Includes Ps. 954,177, Ps. 1,191,598 and Ps. 1,769,776 of accrued interest corresponding to leasing liabilities, for the years ended December 31, 2023, 2022 and 2021. l) Other operating results, net 2023 2022 2021 Net increase in provisions (1) (700,775 ) (1,111,383 ) (1,905,927 ) Recovery of insurance 22,071 90,308 2,275,910 Recovery action of VAT and income tax (Note 20.c) - - 451,267 Others (80,083 ) 782,854 (39,850 ) Total (758,787 ) (238,221 ) 781,400 (1) Including legal expenses m) Financial assets at amortized cost 2023 2022 Current Non Current Current Non Current Fixed term deposits in foreign currency (1) 101,278,491 79,755,670 - 122,353,138 VRD bonds - - 4,478 - Private debt bonds 4,049,066 27,435,360 - 2,715,281 Total 105,327,557 107,191,030 4,478 125,068,419 (1) Includes restricted assets granted in guarantee to Telcosur and financial debt of the Company. See Note 13. n) Financial assets at fair value through profit or loss 2023 2022 Current Current Public debt bonds 83,786,508 22,304,585 Corporate bonds with related parties 9,982,891 8,005,655 Corporate bonds 103,903,220 80,369,361 Equity instruments 19,864,700 11,671,310 Total 217,537,319 122,350,911 o) Payroll and social security taxes payable 2023 2022 Current Current Vacation benefit payable 3,681,422 4,036,952 Annual bonus payable 1,247,790 2,669,234 Social security taxes payable 1,289,519 1,469,673 UT 6,551 13,630 Total 6,225,282 8,189,489

INVESTMENTS IN ASSOCIATES

INVESTMENTS IN ASSOCIATES	12 Months Ended
	Dec. 31, 2023
INVESTMENTS IN ASSOCIATES [Abstract]
INVESTMENTS IN ASSOCIATES	9. INVESTMENTS IN ASSOCIATES 2023 2022 Description of securities Face Amount Book value Book value Name and issuer value Transporte y Servicios de Gas en Uruguay S.A. Ps. Uru. 1 196,000 26,759 42,046 Emprendimientos de Gas del Sur S.A. (liquidated) $ 1 116,130 - 2,180 Gas Link S.A. $ 1 502,962 423,973 436,905 Total 450,732 481,131

JOINT ARRANGEMENTS

JOINT ARRANGEMENTS	12 Months Ended
	Dec. 31, 2023
JOINT ARRANGEMENTS [Abstract]
JOINT ARRANGEMENTS	10. JOINT ARRANGEMENTS tgs The Company participates in the UT in a percentage of 51% on the rights of the assets and on the obligations related to them. tgs The breakdown of the amounts included in the statements of financial position related to the Company’s participation in the UT and its results is the following: 2023 2022 Consolidated Statements of financial position Non Current assets - - Current Assets 61,759 224,276 Total 61,759 224,276 Non Current Liabilities - - Current Liabilities 422,838 867,650 Total 422,838 867,650 2023 2022 2021 Consolidated Statements of comprehensive income Gross (loss) / profit (102,742 ) 84 165 Operating loss (146,685 ) (24,458 ) (47,642 ) Net Financial results 648,817 439,521 856,156 Comprehensive income 502,132 415,063 808,514

SHARE OF (LOSS) _ PROFIT FROM A

SHARE OF (LOSS) / PROFIT FROM ASSOCIATES	12 Months Ended
	Dec. 31, 2023
SHARE OF (LOSS) / PROFIT FROM ASSOCIATES [Abstract]
SHARE OF (LOSS) / PROFIT FROM ASSOCIATES	11. SHARE OF (LOSS) / PROFIT FROM ASSOCIATES 2023 2022 2021 EGS (liquidated) (2,180 ) (1,345 ) (959 ) TGU (15,287 ) (18,177 ) (17,968 ) Link (12,932 ) 300,219 147,685 Total (30,399 ) 280,697 128,758

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2023
PROPERTY, PLANT AND EQUIPMENT [Abstract]
PROPERTY, PLANT AND EQUIPMENT	12. PROPERTY, PLANT AND EQUIPMENT 2023 Cost Depreciations Accumulated at Accumulated at Beginning End of the the beginning the end Net Account of the year Additions Retirements Transfers year of the year Retirements For the year rate % of the year book value Pipelines 839,020,741 - - 4,366,209 843,386,950 471,482,642 - 20,871,783 2.2 492,354,425 351,032,525 Compressor plants 376,727,219 - - 8,769,398 385,496,617 267,613,306 - 12,625,163 3.3 to 25 280,238,469 105,258,148 Other plants 330,185 - - - 330,185 153,841 - 9,054 3.3 162,895 167,290 Stations of regulation and/or measurement of pressure 30,108,421 - - 974,720 31,083,141 24,131,670 - 804,933 4.0 24,936,603 6,146,538 Other technical installations 7,426,175 - - 546,862 7,973,037 5,030,464 - 251,312 6.7 5,281,776 2,691,261 Subtotal assets related to 1,253,612,741 - - 14,657,189 1,268,269,930 768,411,923 - 34,562,245 802,974,168 465,295,762 Non-regulated segment Pipelines 136,104,320 - - 24,506,426 160,610,746 15,036,810 - 4,818,462 2.2 19,855,272 140,755,474 Non-regulated segment Compressor plants 26,452,805 - - 130,324 26,583,129 18,187,533 - 2,329,807 3.3 to 25 20,517,340 6,065,789 Non-regulated segment Other plants 267,326,035 - - 23,061,319 290,387,354 141,193,042 - 9,396,945 3.3 150,589,987 139,797,367 Non-regulated segment Stations of regulation and/or measurement of pressure 8,821,403 - - 17 8,821,420 1,543,645 - 780,877 4.0 2,324,522 6,496,898 Non-regulated segment Other technical installations 3,388,956 - - - 3,388,956 2,079,941 - 279,823 6.7 2,359,764 1,029,192 Subtotal assets related to Other Services and Production and Commercialization of Liquids 442,093,519 - - 47,698,086 489,791,605 178,040,971 - 17,605,914 195,646,885 294,144,720 Lands 4,414,415 194,550 - 752,084 5,361,049 - - - - - 5,361,049 Buildings and constructions 49,753,851 1,813,740 - 2,676,774 54,244,365 25,523,734 - 1,604,647 2.0 27,128,381 27,115,984 Facilities and features in building 3,668,488 - - 2,266,099 5,934,587 1,749,603 - 288,267 4.0 2,037,870 3,896,717 Machinery, equipment and tools 17,497,662 203,931 (1,221 ) 162,243 17,862,615 12,503,375 (1,221 ) 1,736,581 6.7 to 10 14,238,735 3,623,880 UT Machinery, equipment and tools 11,338 - - - 11,338 11,338 - - 6.7 to 10 11,338 - Computers and Telecommunication systems 75,761,612 24,910 - 3,531,517 79,318,039 59,656,867 - 4,254,414 6.7 to 20 63,911,281 15,406,758 Vehicles 7,414,585 955,225 (771,024 ) - 7,598,786 5,928,862 (764,918 ) 550,162 20 5,714,106 1,884,680 Furniture 2,998,709 9,762 - 5,963 3,014,434 2,837,684 - 25,456 10 2,863,140 151,294 Materials 52,091,628 15,190,482 (1,104,322 ) (15,967,214 ) 50,210,574 - - - - - 50,210,574 Line pack 6,642,334 - - 169,305 6,811,639 344,610 - - - 344,610 6,467,029 Works in progress 56,080,056 119,222,352 - (55,952,046 ) 119,350,362 - - - - - 119,350,362 Total 1,972,040,938 137,614,952 (1,876,567 ) - 2,107,779,323 1,055,008,967 (766,139 ) 60,627,686 1,114,870,514 992,908,809 2022 Cost Depreciations Accumulated at Accumulated at Beginning End of the the beginning the end Net Account of the year Additions Retirements Transfers year of the year Retirements For the year rate % of the year book value Pipelines 825,437,750 - - 13,582,991 839,020,741 451,091,096 - 20,391,546 2.2 471,482,642 367,538,099 Compressor plants 363,849,815 - - 12,877,404 376,727,219 251,158,336 - 16,454,970 3.3 a 25 267,613,306 109,113,913 Other plants 330,185 - - - 330,185 143,599 - 10,242 3.3 153,841 176,344 Stations of regulation and/or measurement of pressure 29,591,752 - - 516,669 30,108,421 23,321,512 - 810,158 4.0 24,131,670 5,976,751 Other technical installations 6,117,435 - - 1,308,740 7,426,175 4,802,890 - 227,574 6.7 5,030,464 2,395,711 Subtotal assets related to natural gas transportation service 1,225,326,937 - - 28,285,804 1,253,612,741 730,517,433 - 37,894,490 768,411,923 485,200,818 Non-regulated segment Pipelines 135,525,158 - - 579,162 136,104,320 10,537,530 - 4,499,280 2.2 15,036,810 121,067,510 Non-regulated segment Compressor plants 26,226,773 - - 226,032 26,452,805 15,476,620 - 2,710,913 3.3 a 25 18,187,533 8,265,272 Non-regulated segment Other plants 241,609,687 - (5,801,923 ) 31,518,271 267,326,035 140,079,426 (5,801,923 ) 6,915,539 3.3 141,193,042 126,132,993 Non-regulated segment Stations of regulation and/or measurement of pressure 8,810,183 - - 11,220 8,821,403 1,197,400 - 346,245 4.0 1,543,645 7,277,758 Non-regulated segment Other technical installations 3,241,414 - - 147,542 3,388,956 1,799,394 - 280,547 6.7 2,079,941 1,309,015 Subtotal assets related to Other Services and Production and Commercialization of Liquids 415,413,215 - (5,801,923 ) 32,482,227 442,093,519 169,090,370 (5,801,923 ) 14,752,524 178,040,971 264,052,548 Lands 4,414,415 - - - 4,414,415 - - - - - 4,414,415 Buildings and constructions 48,593,836 - - 1,160,015 49,753,851 24,562,057 - 961,677 2.0 25,523,734 24,230,117 Facilities and features in building 3,603,108 - - 65,380 3,668,488 1,640,103 - 109,500 4.0 1,749,603 1,918,885 Machinery, equipment and tools 16,671,137 738,967 - 87,558 17,497,662 10,777,878 - 1,725,497 6.7 a 12,503,375 4,994,287 UT Machinery, equipment and tools 11,338 - - - 11,338 11,338 - - 6.7 a 11,338 - Computers and Telecommunication systems 71,219,582 - - 4,542,030 75,761,612 54,745,352 - 4,911,515 6.7 a 59,656,867 16,104,745 Vehicles 6,917,479 497,106 - - 7,414,585 5,361,985 - 566,877 20.0 5,928,862 1,485,723 Furniture 2,975,313 23,268 - 128 2,998,709 2,808,975 - 28,709 10.0 2,837,684 161,025 Materials 49,174,527 19,543,115 (299,705 ) (16,326,309 ) 52,091,628 - - - - - 52,091,628 Line pack 6,642,334 - - - 6,642,334 344,610 - - - 344,610 6,297,724 Works in progress 59,872,118 46,504,771 - (50,296,833 ) 56,080,056 - - - - - 56,080,056 Total 1,910,835,339 67,307,227 (6,101,628 ) - 1,972,040,938 999,860,101 (5,801,923 ) 60,950,789 1,055,008,967 917,031,971 The following is the composition of the resulting net book value of Property, plant and equipment as of December 31, 2023 and 2022: 2023 2022 Cost 2,107,779,323 1,972,040,938 Accumulated depreciaton (1,114,870,514 ) (1,055,008,967 ) Total 992,908,809 917,031,971 As of December 31, 2023 and 2022, Property, plant and equipment contains the following assets for right of use: 2023 2022 Other plants 2,235,293 3,073,528 Compressor plants 5,549,632 7,630,745 Other technical installations 631,038 867,678 Buildings 1,450,992 - Total 9,866,955 11,571,951 The depreciations recorded in the years 2023, 2022 and 2021 of the rights-of use assets corresponds to the following: 2023 2022 2021 Other plants (838,235 ) (838,235 ) (838,235 ) Compressor plants (2,081,113 ) (2,081,113 ) (2,081,113 ) Other technical installations (236,640 ) (236,640 ) (236,640 ) Buildings (362,748 ) - - Total (3,518,736 ) (3,155,988 ) (3,155,988 ) The right to use these assets expires in September 2026 and December 2027.

LOANS

LOANS	12 Months Ended
	Dec. 31, 2023
LOANS [Abstract]
LOANS	13. LOANS Short-term and long-term loans as of December 31, 2023 and 2022 comprise the following: 2023 2022 Current Loans 2018 Notes Interest 4,277,626 2,919,070 Bank loans 49,994,730 5,662,649 Leases liabilities 6,294,835 3,625,240 Total Current loans 60,567,191 12,206,959 Non Current Loans 2018 Notes 380,225,912 259,379,199 Leases liabilities 10,921,411 9,647,624 Bank loans 19,933,952 13,401,649 Total non current loans 411,081,275 282,428,472 Total (1) 471,648,466 294,635,431 (1) As of December 31, 2023 and 2022, it is net of Notes repurchase of Ps 23,991,562 and Ps. 16,371,945, respectively. (2) Net of issuance expenses of Ps. 52,684 and Ps. 93,749 as of December 31, 2023 and 2022, respectively. Loans are totally denominated in US dollars. The activity of the loans as of December 31, 2023, 2022 and 2021 is the following: 2023 2022 2021 Leases liabilities Other payables Leases liabilities Other payables Leases liabilities Other payables Beginning balance 13,272,864 281,362,567 18,334,589 300,612,271 26,485,774 375,188,476 Inflation adjustment restatement (17,582,496 ) (265,418,470 ) (14,853,964 ) (182,625,878 ) (9,853,594 ) (140,127,829 ) Accrued interest 917,514 6,917,912 1,191,598 18,297,703 1,769,776 22,800,682 Effect of foreign exchange effect 22,489,416 422,504,305 12,474,271 148,406,853 5,388,047 68,806,173 VAT unpaid installments - - 72,191 - 81,626 - Proceeds from loans 1,799,578 35,743,858 - 19,197,823 - - Acquisition of notes result - - - 3,208,025 - 2,512,565 Payment of loans (1) (2,884,263 ) (10,890,826 ) (2,807,421 ) (268,393 ) (3,624,542 ) - Acquisition of notes - - - (7,637,322 ) - (5,820,906 ) Interest paid (2) (796,367 ) (15,787,126 ) (1,138,400 ) (17,828,515 ) (1,912,498 ) (22,746,890 ) Ending balance 17,216,246 454,432,220 13,272,864 281,362,567 18,334,589 300,612,271 (1) For the years ended on December 31, 2023, 2022 and 2021, Ps. 2,683,976, Ps. 2,807,421 and 3,624,542 respectively were cancelled through the offseting of debit balances maintained with the creditor (Pampa Energía). (2) For the years ended on December 31, 2023, 2022 and 2021, Ps. 796,367, Ps. 1,138,400, and 1,912,498, respectively, were cancelled through the offseting of debit balances maintained with the creditor (Pampa Energía). During the year ended December 31, 2023, the Company incurred new bank debts of Ps. 6,560,137 and import financing for Ps. 19,275,540 and pre-financing of exports for Ps. 9,908,181. Additionally, import financing cancellations were made for Ps. 10,890,826. The maturities of the current and non-current loans as of December 31, 2023 are as follows, not including issuance expenses: To due Due As of 12/31/2024 From 1/01/2025 to 12/31/2025 From 1/01/2026 to 12/31/2026 From 1/01/2027 to 12/31/2027 Total 2018 Notes - 4,277,626 380,225,912 - - 384,503,538 Leases liabilities 609,435 5,685,400 6,258,196 4,283,042 380,173 17,216,246 Bank loans - 49,994,730 19,933,952 - - 69,928,682 Total 609,435 59,957,756 406,418,060 4,283,042 380,173 471,648,466 The following table sets reconciliation between the total of future minimum lease payments as of December 31, 2023, and their present book value: 12/31/2023 As of 12/31/2024 7,229,678 From 1/01/2025 to 12/31/2025 6,655,985 From 1/01/2026 to 12/31/2026 4,255,896 From 1/01/2027 to 12/31/2027 679,059 Total minimum future payments 18,820,618 Future financial charges on financial leases (1,604,372 ) Book Value financial leases 17,216,246 Description of the Company’s Class 2 Notes (“2018 Notes”) The Ordinary General Shareholders’ Meeting held on April 26, 2017, ordered the increase of up to US$ 700,000,000 (or its equivalent in other currencies) of the Global Program of Negotiable Obligations authorized by the CNV by Resolution No. 17,262 dated January 3, 2014, whose amount until the Shareholders´ Meeting was held was US$ 400,000,000 (the “2017 Global Program”). On May 2, 2018, within the 2017 Global Program framework, the Company proceeded to the issuance of the 2018 Notes according to the following characteristics: 2018 Notes Amount in US$ 500,000,000 Interest Rate 6.75% annual Issuance price 99.725% Scheduled payment date Percentage of the principal to be paid Amortization May 2, 2025 100% Frequency of interest payment Semiannual, payable on May 2 and November 2 of each year. Guarantor None The authorization for the public offering of the 2017 Program was granted by the CNV through Resolutions No. 17,262 and 18,938 dated January 3, 2014 and September 15, 2017, respectively. On October 31, 2018, through Disposition No. DI-2018-55-APN-GE#CNV, the CNV granted the extension of the 2017 Program until January 3, 2024. The Ordinary General Shareholders´ Meeting held on August 15, 2019 decided to increase the 2017 Global Program from US$ 700 million to US$ 1,200 million. This increase was authorized by the CNV on October 9, 2019 through Resolution RESFC-2019-20486-APN-DIR # CNV. On October 11, 2023, CNV approved the extension of the maximum amount of the Program from US$ 1,200 million to US$ 2,000 million and the extension of the validity period were approved. of the Program for an additional 5 years from the expiration of the term, with the new expiration of the program being January 3, 2029. Funds obtained by the Company are applied to: i. The repurchase of the Class 1 Notes (the “2014 Notes”) for U.S.$ 86,511,165; ii. the cancellation and total redemption of the 2014 Notes for U.S.$ 120,786,581; iii. and use the balance of net proceeds to make investments in capital expenditures. The value of such financial debt is based on its amortized cost calculated as cash flows discounted at an effective rate of 7.088%. During 2022 and 2021, the Company repurchased its marketable debt for a nominal value of USD 29.7 million and 4.8 million for which it paid Ps. 7,637,322 and Ps. 5,820,906. These transactions generated a result of (Ps. 3,208,025) and (Ps. 2,512,565) respectively, recognized in the financial results of the Statement of Income. Lease liability It corresponds to the financing obtained for the acquisition of the assets In January 2023, the Company incurred a new lease for Ps. 1,799,578. It is denominated in US dollars, payable in fixed monthly installments until December 2027. Bank loans The following table shows the details of other financial indebtedness as of December 31, 2023: Currency Amount (in miles) Interest rate Expiration date USD 60,162 7.76 % Between January and November 2024 Euros 61 7.00 % May 2024 All of these loans are guaranteed by time deposits included as “Financial Assets at Current and Non-Current Amortized Cost.” In March the subsidiary Telcosur, renewed the loan for US taken in March 2022. The main terms of said loan are: Amount in US 24,000,000 Interest rate 1.5% annual Amortization date January 25, 2025 Interest payment frequency To the expiration Guarantee Fixed term in foreign currency(1) (1) Included as “Non-current financial assets measured at amortized cost”. Covenants As of December 31, 2023, the Company has complied with a series of restrictions derived from its current financial agreements, which include, among others, those related to obtaining new loans, payment of dividends, granting of guarantees, disposal of certain assets and transactions with related parties. The Company may contract new debts under the following conditions, among others: a. To the extent that after the new debt has been incurred (i) the consolidated coverage ratio (calculated as the quotient of the consolidated adjusted EBITDA -earnings before financial results, income tax, depreciation and amortization- and the consolidated interest expense) is equal or higher than 2.0:1; and (ii) the consolidated debt ratio (calculated as the quotient of the consolidated debt and the consolidated EBITDA) is equal to or lower than 3.75:1. b. For the refinancing of the outstanding financial debt. c. Originated by customer advances. The Company may pay dividends under the following conditions: (i) the Company is not in default under 2018 Notes, and (ii) immediately after any dividend payment, the Company may incur new debts according to the provisions in point a. of the preceding paragraph.

INCOME TAX AND DEFERRED TAX

INCOME TAX AND DEFERRED TAX	12 Months Ended
	Dec. 31, 2023
INCOME TAX AND DEFERRED TAX [Abstract]
INCOME TAX AND DEFERRED TAX	14. INCOME TAX AND DEFERRED TAX Applicable rate Until the fiscal year ended on December 31, 2017, the income tax rate remained at 35%. The tax reform establishes a gradual reduction of the applicable rate for the calculation of income tax, being 30% and 25% for fiscal periods beginning on January 1, 2018 and 2019 and January 1, 2020 onwards, respectively. The reduction in the applicable rate was complemented by the application of a tax on the distribution of dividends made to human persons and foreign beneficiaries, which the Company must withhold and enter the Tax authority as a single and definitive payment when the dividends are paid. This additional tax will be 7% or 13%, depending on whether the dividends distributed correspond to earnings of a fiscal period in which the Company was reached at the rate of 30% or 25%, respectively. Solidarity Law suspended until fiscal years starting from 1st January 2021 inclusive, reduced to 25% of the applicable rate and retention of 13% on dividends. On June 16, 2021, “Law No. 27,630: Amending the Income Tax Law” was published in the Official Gazette, which, among other issues, introduces a modification in the income tax rate effective for the years fiscal or fiscal years beginning on or after January 1, 2021 inclusive. The amendment establishes a tiered system of rates in three segments according to the level of accumulated net taxable income, which will be updated. Likewise, dividends distributed to foreign individuals and beneficiaries will be taxed at a rate of 7%. For the determination of the deferred and current income tax charge as of December 31, 2022 and 2021, the Company has applied the current progressive tax rate according to the scale updated by AFIP Resolution No. 5168/2022 of March 15, 2022. Tax adjustment for inflation Law No. 27,468 establishes that in the net taxable income of the periods beginning on or after January 1, 2018, the adjustment for inflation obtained by the application of the income tax law may be deducted or incorporated into the tax result for the fiscal year. This adjustment will proceed only if the percentage variation in the IPC, will accumulate (a) a percentage higher than 100% in the 36 months prior to the end of the year, or (b) regarding the first, second and third fiscal year that starts from its effective date, an accumulated variation of the IPC that exceeds 55%, 30% or 15% of said 100%, respectively. For the fiscal year ended December 31, 2023 and 2022, the CPI has exceeded the 100% threshold mentioned above, so the Company has measured the tax charge to earnings for the year ended December 31, 2023 and 2022 considering the application of the adjustment for fiscal inflation. According to the Solidarity Law, the positive or negative result generated by the application of the inflation adjustment corresponding to the first and second fiscal year beginning on January 1, 2019 will be charged in a sixth in that fiscal period and the five sixths remaining in equal parts in the following 5 fiscal periods. As of January 1, 2021, 100% of the adjustment may be deducted/taxed in the year in which the effect is determined. On November 16, 2022, the Senate of the Nation approved the 2023 budget bill under Law No. 27,701, which already had half a sanction from the Chamber of Deputies. Adjustment of acquisitions and investments made in fiscal years beginning on or after January 1, 2018 A cost adjustment mechanism is established for assets acquired or investments made in fiscal years beginning on or after January 1, 2018. The adjustment will be made based on the percentage variations of the IPIM. Extraordinary tax RG N° 5268/2022 On August 16, 2022, RG No. 5268/2022 was published through which the AFIP ordered an extraordinary advance of income tax. The extraordinary advance payment constitutes an additional payment on account to that provided for in the general advance payment regime that can be added to the latter. For fiscal year 2022, the Company paid the AFIP Ps. 10,487,129 for this concept. Deferred Tax The reconciliation between the charge computed for tax purposes and the income tax expense charged to the statement of comprehensive income in the years ended December 31, 2023, 2022 and 2021 is as follows: 2023 2022 2021 Current income tax (1,607,237 ) (49,381,853 ) (83,127,502 ) Deferred income tax (18,500,679 ) (3,747,882 ) 5,864,622 Total income tax (20,107,916 ) (53,129,735 ) (77,262,880 ) The analysis of the net deferred tax assets and liabilities is as follows: 2023 2022 Deferred tax assets: Deferred tax assets to be recovered after more than 12 months 7,427,369 11,293,849 Deferred tax assets to be recovered after 12 months 9,358,979 4,399,654 Deferred tax liabilities: Deferred tax liabilities taxable after more than 12 months (94,421,498 ) (79,640,039 ) Deferred tax liabilities taxable after 12 months (6,949,086 ) (2,137,021 ) Deferred tax liabilities, net (84,584,236 ) (66,083,557 ) The components of the net deferred tax assets and tax liabilities as of December 31, 2023, 2022 and 2021 are the following: Deferred tax assets Account receivables discounted value Provisions for legal claims and other provisions Financial leases Contract liabilities Tax loss carryforward Tax inflation adjustment Financial assets at fair value through profit or loss Other receivables Total As of December 31, 2021 5,531 3,138,933 6,252,586 8,562,667 10,268,474 91,018 - - 28,319,209 Charge in results (5,531 ) (1,139,905 ) (1,752,749 ) 21,064 (10,268,474 ) (51,902 ) 571,791 - (12,625,706 ) As of December 31, 2022 - 1,999,028 4,499,837 8,583,731 - 39,116 571,791 - 15,693,503 Charge in results - (1,132,913 ) 1,312,391 (6,199,800 ) 1,403,426 (31,538 ) 2,150,011 3,591,268 1,092,845 As of December 31, 2023 - 866,115 5,812,228 2,383,931 1,403,426 7,578 2,721,802 3,591,268 16,786,348 Deferred tax liabilities Other receivables Loans Property, Plant and Equipment Cash and cash equivalents Inventories Tax adjustment Other liabilities Total As of December 31, 2021 (16,274 ) (508,877 ) (66,657,258 ) (104,689 ) (394,999 ) (22,187,106 ) (785,681 ) (90,654,884 ) Charge in results (355,515 ) 72,944 (4,413,964 ) (1,223,150 ) 21,749 13,990,079 785,681 8,877,824 As of December 31, 2022 (371,789 ) (435,933 ) (71,071,222 ) (1,327,839 ) (373,250 ) (8,197,027 ) - (81,777,060 ) Charge in results 371,789 58,385 (6,844,195 ) (4,024,407 ) (846,042 ) (8,309,054 ) - (19,593,524 ) As of December 31, 2023 - (377,548 ) (77,915,417 ) (5,352,246 ) (1,219,292 ) (16,506,081 ) - (101,370,584 ) As of December 31, 2021, the Company had a specific tax carryforward derived from negative exchange differences for the years 2021 and 2020 generated by financial instruments traded abroad for Ps. 11,404,393. The realization of such tax loss depended on the future generation of taxable financial gains taxed during the statute of limitations period. To determine its recoverability, the Company took into consideration the reversal of the deferred items, its tax planning and projections of future specific taxable income based on its best estimate. Based on these projections and because it was not possible to estimate as probable the generation of future specific financial gains to absorb such tax loss, no deferred tax asset of During the year ended on December 31, 2022, the tax loss carryforward was totally recovered. Income tax expense computed at the statutory tax rate on pre-tax income differs from the income tax expense for the years ended December 31, 2023, 2022 and 2021 as follows: 2023 2022 2021 Pre tax income 43,625,948 153,769,841 204,230,976 Statutory income tax rate 35 % 35 % 35 % Pre tax income at statutory income tax rate (15,269,082 ) (53,819,444 ) (71,480,842 ) Tax effects due to: - Tax loss variation - - 10,268,474 - Adjustment affidavit previous year (143,706 ) (255,610 ) (409,984 ) - Tax inflation adjustment and restatement by inflation (4,621,560 ) 779,382 11,205,356 - Variation of tax rate - - (24,772,537 ) - Others (73,568 ) 165,937 (2,073,347 ) Total income tax (20,107,916 ) (53,129,735 ) (77,262,880 )

EVOLUTION OF PROVISIONS

EVOLUTION OF PROVISIONS	12 Months Ended
	Dec. 31, 2023
EVOLUTION OF PROVISIONS [Abstract]
EVOLUTION OF PROVISIONS	15. EVOLUTION OF PROVISIONS For legal claims and others Balances as of 12/31/2021 7,860,655 Inflation adjustment restatement (4,502,089 ) Additions 2,506,305 (1) Uses (63,054 ) Decreases (90,308 ) (2) Balances as of 12/31/2022 5,711,509 Inflation adjustment restatement (4,663,674 ) Additions 1,431,427 (3) Uses (4,648 ) Decreases - Balances as of 12/31/2023 2,474,614 (1) Ps. 1,111,383 are included in “Other operating expenses” and Ps. 1,394,922 in “Financial expenses”. (2) The total are included in “Other operating expenses”. (3) Ps. 730,652 are included in “Other operating expenses” and Ps. 700,775 in “Financial expenses”.

FINANCIAL RISK MANAGEMENT

FINANCIAL RISK MANAGEMENT	12 Months Ended
	Dec. 31, 2023
FINANCIAL RISK MANAGEMENT [Abstract]
FINANCIAL RISK MANAGEMENT	16. FINANCIAL RISK MANAGEMENT 16.1 Financial risk factors The Company’s activities and the market in which it operates expose it to a series of financial risks: market risk (including foreign exchange risk, interest rate risk, and commodity price risk), credit risk and liquidity risk. The Company’s risk management framework establishes that a risk map is determined that measures the potential impact of each of them on the financial situation and results of operations. Based on this, the Executive Officers are responsible for defining the policies, procedures, limits and measures aimed at mitigating the impact of said risks. The sensitivity analyzes included below are based on the change in one of the factors while all others remain constant. In practice, this is unlikely to happen, and changes in several factors can be correlated, for example, in variations in the interest rate and variations in the foreign currency exchange rate. Sensitivity analysis only provides limited vision, at one point in time. The actual impact on the Company’s financial instruments could vary significantly with respect to the impact shown in the sensitivity analysis. 16.1.1 Risk associated with exchange rates Exchange rate risk management In view of the main impacts of the aforementioned situation and those detailed in Note 1 to these Consolidated Financial Statements, the Company has implemented a series of measures to mitigate their impact. In this sense, the Company’s Management permanently monitors the evolution of the situations that affect its business, in order to determine the possible actions to be taken and identify the eventual impacts on its equity and financial situation. The Company considers that its current financial position will allow it to comply, in the short term, with its foreign currency commitments. The Company’s financial statements should be read in light of these circumstances. The Company is primarily exposed to the fluctuation of the exchange rate of the U.S. dollar against the Argentine Peso due to the fact that almost its entire financial indebtedness is denominated in U.S. dollars. The exposure to other currencies is not significant. As regards to the revenue derived from the Natural Gas Transportation segment, the tariffs charged by the Company are currently denominated in Argentine pesos. On the other hand, revenues in US dollars derived from the Liquids Production and Commercialization segment accounted for approximately 87% of the segment’s total revenues for the years ended December 31, 2023, 2022 and 2021. Total operating cost denominated in Argentine Pesos accounted for 81%, 83% and 81% for the years ended December 31, 2023, 2022 and 2021, respectively. As of December 31, 2023, 2022 and 2021, 35%, 35% and 37% of total revenues are denominated in Argentine pesos, respectively. tgs’ tgs’ Additionally, if deemed appropriate, the Company enters into derivative financial instruments that allow hedging the fluctuation of the U.S. dollar on the positions in such currency in the long term. However, the Company, in order to mitigate the impact on the future variation of the exchange rate, has placed funds in assets denominated in U.S. dollars. As of December 31, 2023, 91% of the Company’s fund placements are denominated in U.S. dollars. For further information regarding the Company’s foreign currency position see “Note 18. Foreign currency assets and liabilities”. Management of the Company estimates that, based on the net liability position as of December 31, 2023 and 2022, a 10% appreciation in the exchange rate of the U.S. dollar against the Argentine peso, with all other economic-financial variables stable, could have resulted in a pre-tax loss of Ps. 6,378,820 and Ps. 6,152,241, respectively. A 10% depreciation of the U.S. dollar against the Argentine peso would have an equal and opposite effect on the Statement of Comprehensive Income. This sensitivity analysis is theoretical as the actual impacts could differ significantly and vary over time. In order to mitigate the exchange rate risk, during fiscal year 2023, tgs 16.1.2 Interest rate risk Interest rate risk management seeks to reduce financial costs and limit the Company’s exposure to increases in interest rates. tgs In addition, the main objective of the Company’s financial investment activities is to obtain the highest return by investing in low-risk and highly liquid instruments. The Company maintains a portfolio of cash equivalents and short-term investments comprised of investments in mutual funds and deposits in interest-bearing bank accounts, public and private securities. The risk of these instruments is low since they are mostly short-term and highly liquid in recognized financial institutions. As a consequence of the application of IAS 29, maintaining monetary assets generates loss of purchasing power, provided that such items are not subject to an adjustment mechanism that compensates to some extent the loss of purchasing power. This loss of purchasing power is included in the result of the period under gain on the net monetary position. On the contrary, maintaining monetary liabilities generates a gain in purchasing power, which are also included in such line item. The Company’s risk management policies are defined with the objective of reducing the impact of the loss of purchasing power. During the 2023, 2022 and 2021 fiscal years the Company has maintained a liability monetary position. As a consequence, tgs The following table shows a breakdown of the Company’s fixed-rate and floating-rate financial assets and liabilities as of December 31, 2023 and 2022: Financial assets Financial liabilities (1) 2023 2022 2023 2022 Fix interest rate 214,572,395 133,336,086 450,154,594 278,443,497 Variable interest rate 1,873,673 137,714 - - Total 216,446,068 133,473,800 450,154,594 278,443,497 (1) Includes 2018 Notes. For further information see Note 13 to the Consolidated Financial Statements. In view of the nature of the Company’s financial assets which bear variable interest, an immediate 100 basis points decrease in the interest rate would not have a significant impact on the total value of the financial assets. 16.1.3 Commodity price risk Commercial operations performed by the Company in its Liquids Production and Commercialization business segment are affected by a number of factors beyond its control, including changes in the international prices of the products sold, and government regulations on prices, taxes and other charges, among others. The sales prices of exported propane, butane and natural gasoline are determined according to international reference prices (Mont Belvieu for propane and butane and NWE ARA for natural gasoline). Additionally, most of the total sales of propane and butane that are made in the domestic market are made at prices set by the Ministry of Energy for the different market segments. These prices have historically fluctuated in response to macroeconomic conditions and changes in supply and demand, which could affect tgs’ Based on volume of sales for the years ended December 31, 2023, 2022 and 2021, tgs 16.1.4 Credit risk The Company’s exposures to credit risk takes the form of a loss that would be recognized if counterparties failed to, or were unable to, meet their payment obligations. These risks may arise in certain agreements in relation to amounts owed for physical product sales, the use of derivative instruments, and the investment of surplus cash balances. This risk mainly results from economic and financial factors or from a possible default of counterparty. The Company is subject to credit risk arising from outstanding receivables, cash and cash equivalents and deposits with banks and financial institutions, and from the use of derivative financial instruments. The Company’s policy is to manage credit exposure to trading counterparties within defined trading limits. To measure the expected credit loss, receivables from sales have been grouped according to their characteristics in terms of credit risk and the time that has elapsed since maturity. On this basis, the provision for losses for the year ended December 31, 2023 for trade receivables was determined as follows: Ratio Non-due 90 days 120 days 180 days +240 days Natural Gas Transportation segment 0 % 0.50 % 5 % 10 % 100 % Other segments 0 % 0.25 % 2 % 5 % 100 % Trade and other receivables If any of the Company’s customers are independently rated, these ratings are used. Otherwise, if there is no independent rating, the Company assesses the credit quality of the customer taking into account its financial position, past experience and other factors. The Company may seek cash collateral, letter of credit or parent company guarantees, as considered appropriate. As of December 31, 2023 and 2022, current and non-current sales receivables, net of allowance for doubtful accounts, amounted to: 2023 2022 Current trade receivables 51,103,234 53,162,940 Allowances for doubful accounts (1) (301,770 ) (412,681 ) Total 50,801,464 52,750,259 (1) Said amount represents the best estimate made by tgs Likewise, as of December 31, 2023 and 2022, the Company has credits for government grants for Ps. 4,675,875 and Ps. 11,734,335, respectively. In the ordinary course of business, the Company provides natural gas transportation services mainly to natural gas distribution companies, CAMMESA and Pampa Energía. The amounts of net sales made to the principal customers to which Natural Gas Transportation services were provided in the years ended December 31,2023, 2022 and 2021 and the sales receivable balances (net of allowances) as of December 31, 2023 and 2022 are set forth below: 2023 2022 2021 Revenues Trade receivables Revenues Trade receivables Revenues MetroGas 24,318,307 1,476,898 32,248,616 2,392,212 36,814,036 Camuzzi Gas Pampeana S.A. 18,070,335 1,086,152 23,880,326 1,767,771 27,120,380 Naturgy Argentina 14,712,603 945,579 19,575,169 1,505,818 21,958,655 CAMMESA 8,847,362 1,463,834 11,818,443 4,297,818 16,816,760 Pampa Energía 3,460,789 265,685 4,582,093 347,064 5,189,780 Camuzzi Gas del Sur S.A. 4,487,300 66,625 5,657,561 368,109 6,268,564 The amounts of Liquids Production and Commercialization revenues made to major customers during the years ended December 31, 2023, 2022 and 2021 and revenues receivable balances (net of allowances) as of December 31, 2023 and 2022 are set forth below: 2023 2022 2021 Revenues Trade receivables Revenues Trade receivables Revenues PBB Polisur 101,023,042 7,493,584 79,688,674 11,115,350 83,014,038 Geogas Trading S.A. 8,327,911 - 11,424,167 - 23,051,172 Italgas S.A. - - - - 918,740 YPF 4,863,755 89,175 8,092,448 501,014 11,522,821 Petrobras Global Trading BV 1,907,031 1,907,031 873,237 - 34,110,130 Trafigura Beheer 41,344,487 3,088,637 49,727,977 2,796,525 42,010,476 Pampa Energía 8,605,778 646,317 11,158,452 877,466 15,558,595 The amounts of Midstream revenues made to major customers during the years ended December 31, 2023, 2022 and 2021 and revenues receivable balances (net of allowances) as of December 31, 2023 and 2022 are set forth below: 2023 2022 2021 Revenues Trade receivables Revenues Trade receivables Revenues Tecpetrol 11,613,064 1,688,724 8,471,994 1,301,080 2,727,791 Exxomobil Exploration 5,320,819 887,297 5,086,118 755,238 5,775,892 YPF 12,927,055 3,766,193 13,323,059 2,631,812 14,107,367 Vista Oil 2,059,717 483,254 733,131 379,111 - Pluspetrol 12,362,816 2,774,674 8,216,597 856,969 7,326,827 Pampa Energía 17,632,528 4,225,255 12,371,684 2,822,228 7,366,239 Cash and financial placements The credit risk on cash and cash equivalents and other financial placements is limited since tgs Below is a detail of the maturities of the financial assets included in (i) cash and cash equivalents, (ii) other financial assets, (iii) trade receivables and (iv) other receivables as of December 31, 2023 and 2022: December 31, 2023 Cash and cash equivalents Financial assets Credits (1) (2) Without specified maturity 6,599,199 217,537,319 12,924 With specified maturity Overdue Until 12-31-2022 - - 432,064 From 01-01-23 to 03-31-23 - - 97 From 04-01-23 to 06-30-23 - - 211 From 07-01-23 to 09-30-23 - - 9,478 From 10-01-23 to 12-31-23 - - 3,107,489 Total overdue - - 3,549,339 Non-due From 01-01-24 to 03-31-24 - 101,278,492 45,365,062 From 04-01-24 to 06-30-24 - 4,027,889 7,479,194 From 07-01-24 to 09-30-24 - - 7,371 From 10-01-24 to 12-31-24 - 21,177 9,965 During 2025 - 107,191,029 19,591 During 2026 - - - During 2027 - - - From 2028 onwards - - - Total non-due - 212,518,587 52,881,183 Total with specified maturity - 212,518,587 56,430,522 Total 6,599,199 430,055,906 56,443,446 (1) The total amount of the receivables without specified maturity is recorded in Non-current assets. (2) Includes financial assets recorded in trade receivables and other receivables, excluding allowance for doubtful accounts. December 31, 2022 Cash and cash equivalents Financial assets Credits (1) (2) Without specified maturity 9,307,806 122,350,911 125,774 With specified maturity Overdue Until 12-31-2021 - - 540,221 From 01-01-22 to 03-31-22 - - 25,433 From 04-01-22 to 06-30-22 - - 82,296 From 07-01-22 to 09-30-22 - - 70,160 From 10-01-22 to 12-31-22 - - 4,513,994 Total overdue - - 5,232,104 Non-due From 01-01-23 to 03-31-23 - 598 60,837,510 From 04-01-23 to 06-30-23 - 598 354,986 From 07-01-23 to 09-30-23 - 3,282 180,405 From 10-01-23 to 12-31-23 - - 11,687 During 2024 - 125,068,419 43,678 During 2025 - - - During 2026 - - - From 2027 onwards - - - Total non-due - 125,072,897 61,428,266 Total with specified maturity - 125,072,897 66,660,370 Total 9,307,806 247,423,808 66,786,144 (1) The total amount of the receivables without specified maturity is recorded in Non-current assets. (2) Includes financial assets recorded in trade receivables and other receivables, excluding allowance for doubtful accounts. 16.1.5 Liquidity risk This risk involves the difficulties that tgs tgs Additionally, a methodology is used for the analysis and assignment of credit limits to the different financial entities in order to minimize the associated liquidity risk. In line with this, the Company invests its liquid funds in financial entities with an adequate credit rating. Below is a detail of the maturities of the Company’s financial liabilities corresponding to: commercial debts, remunerations, other debts and financial debts as of December 31, 2023 and 2022. The amounts presented in the tables represent contractual undiscounted cash flows and, therefore, do not correspond to the amounts presented in the statement of financial position. These estimates are made on the basis of information available at the end of each year and may not reflect actual amounts in the future. Therefore, the amounts shown are provided for illustrative purposes only: December 31, 2023 Loans Other financial liabilities Leases liabilities Without specified maturity - - - With specified maturity Overdue Until 12-31-2022 - 496,213 - From 01-01-23 to 03-31-23 - 311 - From 04-01-23 to 06-30-23 - 311 - From 07-01-23 to 09-30-23 - 311 - From 10-01-23 to 12-31-23 - 311 609,435 Total overdue - 497,457 609,435 Non-due From 01-01-24 to 03-31-24 21,913,365 46,127,826 1,655,061 From 04-01-24 to 06-30-24 27,826,772 104,969 1,655,061 From 07-01-24 to 09-30-24 119,544 - 1,655,061 From 10-01-24 to 12-31-24 28,823,183 - 1,655,061 During 2025 438,117,650 - 6,655,985 During 2026 - - 4,255,896 During 2027 - - 679,059 From 2028 onwards - - - Total non-due 516,800,514 46,232,795 18,211,184 Total with specified maturity 516,800,514 46,730,252 18,820,619 Total 516,800,514 46,730,252 18,820,619 December 31, 2022 Loans Other financial liabilities Financial leases Without specified maturity - - - With specified maturity Overdue Until 12-31-2021 - 718,333 - From 01-01-22 to 03-31-22 - 968 - From 04-01-22 to 06-30-22 - 968 - From 07-01-22 to 09-30-22 - 968 - From 10-01-22 to 12-31-22 - 968 415,882 Total overdue - 722,205 415,882 Non-due From 01-01-23 to 03-31-23 - 39,074,182 1,031,659 From 04-01-23 to 06-30-23 10,328,560 245,224 1,031,659 From 07-01-23 to 09-30-23 4,801,277 - 1,031,659 From 10-01-23 to 12-31-23 9,309,765 - 1,031,659 During 2024 18,619,530 - 4,127,191 During 2025 285,154,656 - 4,127,191 During 2026 - - 2,465,502 From 2027 onwards - - - Total non-due 328,213,788 39,319,406 14,846,520 Total with specified maturity 328,213,788 40,041,611 15,262,402 Total 328,213,788 40,041,611 15,262,402 16.1.6 Capital management risk. The Company’s objectives in managing capital are to safeguard the Company’s ability to continue as a going concern, to achieve an optimal cost of capital structure and to support the investment process in order to provide returns to shareholders and benefits to other stakeholders. tgs The Company monitors capital on the basis of the leverage ratio. This ratio is calculated as total financial debt (including “current financial debt” and “non-current financial debt” as shown in the Statement of Financial Position) divided by total capital. Total capital is calculated as “Shareholders’ Equity”, as shown in the Statement of Changes in Shareholders’ Equity, plus total financial debt. During the years ended December 31, 2023 and 2022, the gearing ratio was as follows: 2023 2022 Total debt (Note 13) 471,648,466 294,635,431 Total equity 855,674,894 832,156,862 Total capital 1,327,323,360 1,126,792,293 Gearing Ratio 0.36 0.26 16.2 Financial instruments by category and level of hierarchy 16.2.1 Categorization of financial instruments Accounting policies for the categorization of financial instruments were explained in Note 4.e. In accordance with IFRS Accounting Standards 7, IAS 32 and IFRS Accounting Standards 9, non-financial assets and liabilities, such as contract and supplier liabilities, tax and social charges, income tax and deferred income tax are not included. The categorization of financial assets and liabilities as of December 31, 2023 and 2022 is included below: December 31, 2023 Financial assets at fair value Financial assets at amortized cost Total CURRENT ASSETS Trade receivables - 50,801,464 50,801,464 Other receivables - 5,325,726 5,325,726 Financial assets at amortized cost - 105,327,557 105,327,557 Financial assets at fair value through profit or loss 217,537,319 - 217,537,319 Cash and cash equivalents 2,053,961 4,545,238 6,599,199 Total current assets 219,591,280 165,999,985 385,591,265 NON-CURRENT ASSETS Other receivables - 14,486 14,486 Other financial assets at amortized cost - 107,191,030 107,191,030 Total non-current assets - 107,205,516 107,205,516 Total assets 219,591,280 273,205,501 492,796,781 Financial liabilities at fair value Financial liabilities at Total CURRENT LIABILITIES Trade payables - 41,723,198 41,723,198 Loans - 60,567,191 60,567,191 Payroll and social security taxes payables - 4,934,640 4,934,640 Other payables - 74,374 74,374 Total current liabilities - 107,299,403 107,299,403 NON-CURRENT LIABILITIES Loans - 411,081,275 411,081,275 Total non-current liabilities - 411,081,275 411,081,275 Total liabilities - 518,380,678 518,380,678 December 31, 2022 Financial assets at fair value Financial assets at amortirzed cost Total CURRENT ASSETS Trade receivables - 52,750,259 52,750,259 Other receivables - 13,576,805 13,576,805 Financial assets at amortized cost - 4,478 4,478 Financial assets at fair value through profit or loss 122,350,911 - 122,350,911 Cash and cash equivalents 8,301,548 1,006,258 9,307,806 Total current assets 130,652,459 67,337,800 197,990,259 NON-CURRENT ASSETS Other receivables - 46,397 46,397 Financial assets at amortized cost - 125,068,419 125,068,419 Total non-current assets - 125,114,816 125,114,816 Total assets 130,652,459 192,452,616 323,105,075 Financial liabilities at fair value Financial liabilities at Total CURRENT LIABILITIES Trade payables - 32,775,452 32,775,452 Loans - 12,206,959 12,206,959 Payroll and social security taxes payables - 6,706,238 6,706,238 Other payables - 892,354 892,354 Total current liabilities - 52,581,003 52,581,003 NON-CURRENT LIABILITIES Loans - 282,428,472 282,428,472 Total non-current liabilities - 282,428,472 282,428,472 Total liabilities - 335,009,475 335,009,475 16.2.2 Fair value measurement hierarchy and estimates According to IFRS Accounting Standards 13, the fair value hierarchy introduces three levels of inputs based on the lowest level of input significant to the overall fair value. These levels are: • Level 1: includes financial assets and liabilities whose fair values are estimated using quoted prices (unadjusted) in active markets for identical assets and liabilities. The instruments included in this level primarily include balances in mutual funds and public or private bonds listed on the Bolsas y Mercados Argentinos S.A. (“BYMA”). Within this level, the Company includes those derivate financial instruments for which it was able to find an active market. • Level 2: includes financial assets and liabilities whose fair value is estimated using different assumptions quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (for example, derived from prices). • Level 3: includes financial instruments for which the assumptions used in estimating fair value are not based on observable market information. During 2023 and 2022, there were no transfers between the different hierarchies used to determine the fair value of the Company’s financial instruments or reclassifications between categories of financial instruments. The table below shows different assets at their fair value classified by hierarchy as of December 31, 2023 and 2022: As of December 31, 2023 Level 1 Level 2 Level 3 Total Financial assets at fair value Cash and cash equivalents 2,053,961 - - 2,053,961 Financial assets at fair value through profit or loss 217,537,319 - - 217,537,319 Total 219,591,280 - - 219,591,280 As of December 31, 2022 Level 1 Level 2 Level 3 Total Financial assets at fair value Cash and cash equivalents 8,301,549 - - 8,301,549 Financial assets at fair value through profit or loss 122,350,911 - - 122,350,911 Total 130,652,460 - - 130,652,460 As of December 31, 2023, the carrying amount of certain financial instruments used by the Company, in cash, cash equivalents, other investments, accounts receivable and payable and short-term obligations is representative of fair value due to the short-term nature of these instruments. The estimated fair value of Non-current loans is estimated based on quoted market prices. The following table reflects the carrying amount and estimated fair value of the 2018 Notes at December 31, 2023, based on their quoted market price: As of December 31, 2023 Carrying amount Fair value 2018 Notes 384,503,538 365,967,850

REGULATORY FRAMEWORK

REGULATORY FRAMEWORK	12 Months Ended
	Dec. 31, 2023
REGULATORY FRAMEWORK [Abstract]
REGULATORY FRAMEWORK	17. REGULATORY FRAMEWORK a) Regulatory framework of the natural gas transportation segment: General aspects Regarding tgs tgs tgs tgs tgs On September 8, 2023, tgs tgs In that presentation, tgs tgs As of the date of issuance of these Financial Statements, the procedure continues without having received a formal response from ENARGAS. Tariff situation Prior the enactment of the Public Emergency Law, and according to the Regulatory Framework, transportation tariffs were to be calculated in US dollars and converted into Argentine pesos at the time the customer was billed using the exchange rate prevailing at the date of the billing. The basic natural gas transportation tariffs charged by tgs had been established at the time of the privatization of GdE and were to be adjusted, subject to prior authorization, in the following cases: (i) semiannually to reflect changes in the US producer price index (“PPI”) and (ii) every five years according to efficiency and investment factors determined by ENARGAS. The “efficiency factor” was a reduction to the base tariff resulting from future efficiency programs while the “investment factor” increased the tariffs to compensate the licensees for future investments which were not repaid through tariffs. Also, subject to ENARGAS approval, tariffs were to be adjusted to reflect non-recurrent circumstances or tax changes, other than income tax. The terms and conditions as described in the precedent paragraph in connection with tariff adjustments contemplated within the Regulatory Framework are no longer effective since the enactment of the Public Emergency Law in early 2002, which, among other provisions, eliminated tariff increases based on US dollar exchange rate fluctuations, foreign price indexes or any other indexing procedure and established a conversion rate of one peso to one US dollar for tariffs. The Public Emergency Law also granted the Executive Branch power to renegotiate contracts entered into with private utility companies, pursuant to the framework included in such law as long as it is in force, which expired on December 31, 2017, after several extensions. Between July 2003 and March 2018, the Company received a series of temporary tariff increases under the framework of the Integral Tariff Review (“RTI” for its acronym in Spanish) process initiated after the Public Emergency Law was passed. On March 27, 2018, the Executive Branch of the Argentine Government issued the Decree No. 250/2018 (the “Decree 250”) ratifying the 2017 Integral Agreement. This decree represents the conclusion of the RTI process and the completion of the 2017 Transitional Agreement, and thus, the final renegotiation of the license after seventeen years of negotiations. The 2017 Integral Agreement sets the guidelines for the provision of the natural gas transportation service until the end of the License. Among these guidelines: • The RTI Process, which will culminate in the signing of the integral agreement, was approved. As a result of this RTI, a new tariff schedule was also approved. This new tariff schedule applicable to the Company determined a total tariff increase of 214.2% and 37%, in the event that it had been granted in a single installment as of April 1, 2017, on the tariff of the natural gas transportation service and the CAU, respectively. • A Five-Year tgs Five-Year Five-Year • A non-automatic six-month adjustment mechanism for the natural gas transportation tariff and the investment commitments were approved. This adjustment must be approved by ENARGAS and for its calculation, the evolution of the WPI published by INDEC will be considered. • tgs Semi-annual tariff increase This increase is granted within the framework of the semi-annual tariff adjustment of the natural gas transportation service in accordance with the provisions of the RTI process. In the public hearing held on September 4, 2018, in which the Company requested, based on the variation of the WPI recorded for the period February - August 2018, a tariff increase of approximately 30%. Considering the hearing, on September 27, 2018, ENARGAS issued Resolution No. 265/2018 which determined a 19.7% tariff increase effective as of October 1, 2018. This increase was determined by ENARGAS based on the simple average of the WPI, the Construction Cost Index for the period February and August 2018 and the Salary Variation Index between December 2017 and June 2018. It is noteworthy that ENARGAS supported the determination of the aforementioned tariff increase in the provisions of Resolution 4362, which, among other issues, provided that under certain circumstances and macroeconomic conditions, such as the significant devaluation occurred after April 2018, ENARGAS may use other indexes than the WPI to determine the tariff increase. tgs On March 29, 2019, ENARGAS issued Resolution No. 192/2019 (“Resolution 192”) that approved, effective as of April 1, 2019, a 26% increase in the tariff chart applicable to the public service of natural gas transportation by tgs In accordance with current regulations, ENARGAS has considered the evolution of the wholesale price index update index (“WPI”) between the months of August 2018 and February 2019, in order to define the semi-annual adjustments applicable to tgs Regarding the semi-annual tariff adjustment that was to be enforced as from October 1, 2019, on September 3, 2019, the SE issued Resolution No. 521/2019 (“Resolution 521”) postponing it to February 1, 2020. The deferral also meant that the Company reviewed and fit, in equal proportion to the revenue that is no longer received, the execution of the Five-Year On December 16, 2020, Decree of Necessity and Urgency No. 1,020/2020 (“Decree 1,020”) was issued, through which the start of the renegotiation of the RTI concluded in 2018 within the framework of the Solidarity Law was determined According to that decree, the renegotiation period could not exceed 2 years from the date of entry into force. Until then, the current renegotiation agreements were suspended. Said renegotiation remained in the power of ENARGAS ad-referendum of the PEN. The renegotiation process was to culminate with the signing of a Definitive Agreement on the RTI on December 16, 2022. However, on December 7, 2022, Necessity and Urgency Decree No. 815/2022 was published in the BO. (the “Decree 815”) which extended the renegotiation period for 12 months from the expected expiration of the period provided for in Decree 1020, and said process must now be completed on December 16, 2023. Additionally, the Solidarity Law provides for the administrative intervention of ENARGAS, recently extended through Decree 1,020, later extended by Decree 815. On March 16, 2021, the public hearing convened by ENARGAS was held for the purposes of considering the Transitional Tariff Regime (“RTT”) in accordance with the provisions of Decree 1,020. In this regard, tgs Additionally, in such public hearing, tgs tgs On April 28, 2021, ENARGAS sent to tgs • The non-granting of a temporary tariff increase, keeping the tariff schedules approved by ENARGAS in April 2019 unchanged. • It established that from May 2021 and until the Definitive Renegotiation Agreement is in force, ENARGAS will proceed to re-calculate the transportation tariffs at that time in force with effect from April 1, 2022. • It did not establish a mandatory investment plan. • The prohibition of: (i) distribution of dividends, (ii) an early cancellation of financial and commercial debts contracted with shareholders, and (iii) the acquisition of other companies or granting loans. On April 30, 2021, through a note sent to that body, tgs On June 2, 2021, ENARGAS issued Resolution No. 149/2021 (the “Resolution 149”) approving an RTT for the year 2021 (the “RTT 2021”) for tgs effective as of that date. On the other hand, the Ministry of Economy and ENARGAS issued Joint Resolution No. 1/2021 where they approved the actions taken in the renegotiation process developed by ENARGAS in the terms of Decree No. 1020/2020, indicating that it was not feasible to arrive to an agreement on a transitional tariff adjustment. In July 2021, tgs The challenges are based on: i) the illegality of Decree 1020 because it does not follow the lines of the delegation provided for in Law 27,541, and as a Decree of Necessity and Urgency it does not comply with the requirements of the Constitution for the issuance of this regulation; ii) the extension of the emergency beyond that provided by Congress; iii) the failure to carry out the tariff renegotiation as provided for in Law 24. 076; iv) the disregard of the principle of fair and reasonable tariffs, and the acquired rights of tgs The restrictions imposed on the management and management of the Company, which have no legal justification, are also questioned, given that the emergency declared by Law No. 27,541 only empowered the National Executive Power to renegotiate the RTI and not the License. The challenges and the request for reinstatement of the RTI have been made without prejudice to the right of tgs On November 15, 2021, the Company filed a Prior Administrative Claim before ENARGAS and the Ministry of Economy. The purpose of said presentation is to request the compensation that corresponds to tgs In addition, payment of compensation for the damages suffered by tgs On January 19, 2022, a new public hearing was held, within the framework of ENARGAS Resolution No. 518/2021, whose purpose was to deal with a transitory tariff adjustment within the framework of Decree 1020/2020. In such hearing, with the purpose of reaching a definitive agreement on the renegotiation and recomposing the license economic-financial equation, tgs Subsequently, on February 1, 2022, tgs tgs The 2022 Transition Agreement was ratified by the PEN through Decree No. 91/2022, which entered into force as from February 23, 2022. On February 25, 2022, the ENARGAS issued Resolution No. 60/2022 by which it put into effect the tariff schedules that contemplate the RTT 2022. It should be noted that, in accordance with the provisions of the 2022 Transition Agreement, tgs committed not to initiate new claims, appeals, actions, lawsuits or demands of any kind; and/or to suspend, keep suspended or extend the suspension of all appeals and claims filed that are related in any way to the Renegotiation of the Comprehensive Tariff Review in force, Law No. 27,541, Decrees No. 278/20 and No. 1020 Under Decrees 1020 and 815, on December 7, 2022, ENARGAS issued Resolution No. 523/2022 which called for a public hearing on January 4, 2023 to, among other issues, consider the transitory adjustment of tariffs for the public natural gas transportation service. On March 16, 2023, the TGS Board of Directors approved the proposed addendum to the transitional renegotiation agreement (the “2023 Transition Agreement”) sent by ENARGAS. This addendum was subsequently ratified by the PEN through Decree No. 250/2023 of April 29, 2023. Previously, on April 27, 2023, ENARGAS issued Resolution No. 186/2023 through which the new tables were published. current tariffs. The 2023 Transition Agreement has similar conditions to the 2022 Transition Agreement and includes: - As of April 29, 2023, a temporary rate increase of 95% on the natural gas transportation rate and the CAU. - During its term, tgs tgs tgs On December 14, 2023, ENARGAS Resolution No. 704/2023 called for a public hearing to be held on January 8, 2024. As of the date of issuance of these Consolidated Financial Statements, the ENARGAS authorized the transitory tariff increase. For additional information, see Note 24 (Subsequent events) On December 16, 2023, decree No. 55/2023 was issued declaring the emergency of the national energy sector until December 31, 2024. Among other issues, this decree: (i) establishes the beginning of the process of RTI, (ii) the intervention of ENARGAS as of January 1, 2024 and (iii) instructs the Ministry of Energy to issue the necessary standards and procedures for the sanction of market prices for the public transport service of natural gas. b) General Framework for non-regulated segments Domestic market The Production and Commercialization of Liquids and Midstream segments are not subject to regulation by ENARGAS, and as it is provided in the Transfer Agreement, is organized as a separate business unit within tgs In April 2005, the Argentine Government enacted Law No. 26,020 which sets forth the regulatory framework for the industry and commercialization of LPG. Among other things, the Law No. 26,020 creates the framework through which the Secretary of Hydrocarbon Resources (“SHR”) (formerly the Federal Energy Bureau) establishes regulations meant to cause LPG suppliers to guarantee sufficient supply of LPG in the domestic market at low prices. Law No. 26,020 creates a price regime pursuant to which the SRH periodically publish reference prices for LPG sold in the domestic market. It also sets forth LPG volumes to be sold in the domestic market. Within this framework, tgs Within the framework of the Households with Bottles Program, a maximum reference price was determined for the members of the commercialization chain in order to guarantee the supply to low-income residential users, forcing producers to supply with LPG at a certain price and at a certain quantity defined for each of them. Additionally, the payment of compensation to the participating producers of the Households with Bottles Program was established. In this context, the Company has filed several administrative and judicial claims challenging the general regulations of the Home Plan, as well as the administrative acts that determine the volumes of butane to be sold in the local market, in order to safeguard its economic-financial situation and so that such situation does not continue in time. Additionally, the Company participates in the Propane Gas Supply Agreement for Indiluted Propane Gas Distribution Networks (“Propane for Networks Agreement”) entered into with the Argentine Government and propane producing companies whereby it undertakes to supply propane to distributors and sub-distributors of indiluted propane gas through networks at a price lower than the market price, The Company receives an economic compensation for the lower revenues derived from the participation in this program, which is calculated as the difference between the agreed sales price and the reference export parity price determined by the Energy Secretariat. On August 10, 2021, tgs tgs As mentioned above, participation in the Home Plan implies economic-financial losses for the Company, since under certain circumstances the sale of the products would be made at prices that are below production costs. As of December 31, 2023, the Argentine State owes tgs Foreign market On September 3, 2018, the Executive Branch issued Decree No. 793/2018, which, between September 4, 2018 and December 31, 2020, sets an export duty of 12% on the exported amount of propane, butane and natural gasoline. This withholding is capped at $4 for each dollar of the tax base or the official FOB price. Subsequently, on the occasion of the enactment of the Solidarity Law, an 8% cap was established for the rate applicable to hydrocarbons as of December 23, 2019. Presidential Decree No. 488/2020 regulated the applicable tax rate on exports of certain oil and gas products, including those products that we export, establishing a range between 0% and 8% depending on the “ICE Brent first line” barrel price. If the price is below US$ 45, the tax rate will be zero percent. On the other hand, if the price is equal to or higher than US$ 60, an 8% tax rate will be paid, being variable if the price is between US$ 45 and US$ 60. During 2023, the Company participated, within the framework of Resolution No. 808/2023 of the Ministry of Energy, of the Export Increase Program created by Decree 576/22. According to said program, the Company must enter 75% of the value of its exports in foreign currency into the country. The remaining 25% may be settled in pesos through the purchase of negotiable securities. To qualify for the scheme, exports must be settled between October 2 and October 20, 2023, and the effective export date must not be later than November 30, 2023. Subsequently, said program was extended by Decree No. 28/2023, which also modifies the settlement ratio, which is currently 80% through the MULC and the remaining 20% through sales and purchase operations of negotiable securities. Decree No. 2,067 / 08 (the “Decree”) Through Presidential Decree No. 2,067/08, the Executive Branch created a tariff charge to be paid by: (i) the users of regulated services of transportation and / or distribution, (ii) natural gas consumers receiving natural gas directly from producers without making use of transportation systems or natural gas distribution, (iii) the natural gas processing companies in order to finance the import of natural gas. The tariff charge sets forth in this decree finance the higher price of the natural gas imports required to compensate the injection of natural gas necessary to meet national requirements (the “Charge”). When the Charge was created, tgs The payment of the natural gas processing tariff charge was selectively subsidized from 2008 according to the destination of the natural gas. In November 2011, however, ENARGAS issued Resolution No. 1,982/11 and 1,991/11 (the “Subsidy Beneficiaries Resolutions”) which modified the list of the subsidy beneficiaries, and thus, involved a cost increase for many of our clients and for us (for certain of our consumption for our own account). The natural gas processing tariff charge increased from Ps. 0.0492 to Ps. 0.405 per cubic meter of natural gas effective from December 1, 2011, representing a significant increase in our variable costs of natural gas processing. In order to avoid this damage, tgs For further information regarding the legal action filed the Company, see Note 20.b). On March 28, 2016, the former MINEM issued Resolution No. 28/16 (“Resolution 28”), which instructs ENARGAS to take all the necessary measures to derogate the tariff charge created by Decree No. 2,067/08 as from April 1, 2016. However, such Resolution does not repeal or declare illegitimate this decree and the Subsidy Beneficiaries Resolutions for which the judicial action is still ongoing. c) Essential assets A substantial portion of the assets transferred by GdE has been defined as essential for the performance of the natural gas transportation service. Therefore, tgs tgs may not, for any reason, dispose of, encumber, lease, sublease or loan essential assets nor use such assets for purposes other than the provision of the licensed service without ENARGAS´s prior authorization. Any expansion or improvements that it makes to the gas pipeline system may only be encumbered to secure loans that have a term of more than one year to finance such extensions or improvements. Upon expiration of the License, tgs tgs i) The net book value of the essential assets determined on the basis of the price paid by the acquiring joint arrangements, and the original cost of subsequent investments carried in US dollars and adjusted by the PPI, net of accumulated depreciation according to the calculation rules to be determined by ENARGAS; or ii) The net proceeds of a new competitive bidding (the “New Bidding”). Once the period of the extension of the License expires, tgs (i) That its bid in the New Bidding be computed at an equal to the appraisal value to be determined by an investment bank selected by ENARGAS, which represents the value of the business of providing the licensed service as it is driven by the Licensee at the valuation date, as a going concern and without regard to the debts; (ii) To obtain the new License, without payment, in the event that any bid submitted in the New Bidding exceeds the appraised value; (iii) To match the best bid submitted by third parties in the New Bidding, if it would be higher than its bid mentioned in (i), paying the difference between both values ​​to obtain the new License; (iv) If the Company is unwilling to match the best bid made by a third party, to receive the appraisal value mentioned in (i) as compensation for the transfer of the Essential Assets to the new licensee.

ASSETS AND LIABILITIES IN FORRE

ASSETS AND LIABILITIES IN FORREIGN CURRENCY	12 Months Ended
	Dec. 31, 2023
ASSETS AND LIABILITIES IN FORREIGN CURRENCY [Abstract]
ASSETS AND LIABILITIES IN FORREIGN CURRENCY	18. ASSETS AND LIABILITIES IN FORREIGN CURRENCY Balances in foreign currencies as of December 31, 2023 and 2022 are detailed below: 2023 2022 Foreign currency Amount Foreign currency Amount and amount Exchange in local and amount in local (in thousands) rate currency (in thousands) currency CURRENT ASSETS Cash and cash equivalents US$ 5,607 805.450 (1) 4,515,935 US$ 1,613 888,870 Financial assets at amortized cost US$ 130,867 805.450 (1) 105,406,825 US$ - - Financial assets at fair value through profit or loss (3) US$ 226,454 805.450 (1) 182,397,194 176,852 97,457,295 Trade receivables US$ 51,045 805.450 (1) 41,114,195 US$ 66,107 36,429,385 Total current assets US$ 413,973 333,434,149 US$ 244,572 134,775,550 NON CURRENT ASSETS Financial assets at amortized cost (4) US$ 133,082 805.450 (1) 107,191,030 US$ 226,957 125,068,419 Total non current assets US$ 133,082 107,191,030 US$ 226,957 125,068,419 TOTAL ASSETS US$ 547,055 440,625,179 US$ 471,529 259,843,969 CURRENT LIABILITIES Trade payables US$ 39,092 808.450 (2) 31,603,927 US$ 38,655 21,325,569 Euros 1,306 894.710 (2) 1,168,491 Euros 432,000 255,488 Loans US$ 74,847 808.450 (2) 60,509,906 US$ 21,819 12,037,512 Euros 64 894.710 (2) 57,285 Euros 287,000 169,446 Total current liabilities US$ 113,939 92,113,833 US$ 60,474 33,363,081 Euros 1,370 1,225,776 Euros 719,000 424,934 NON CURRENT LIABILITIES Loans US$ 508,481 808.450 (2) 411,081,275 US$ 511,933 282,428,472 Contract liabilities US$ - 808.450 (2) - US$ 10,106 5,575,321 Total non current liabilities US$ 508,481 411,081,275 US$ 522,039 288,003,793 TOTAL LIABILITIES US$ 622,420 503,195,108 US$ 582,513 321,366,874 Euros 1,370 1,225,776 Euros 719 424,934 (1) Buy exchange rate at the end of fiscal year (2) Sell exchange rate at the end of fiscal year (3) Includes public and private debt bonds Dólar Linked for Ps. 118,095,597. (4) Includes time deposits Dólar Linked for Ps. 31,383,601. US$: United States of America dollars

COMMON STOCK AND DIVIDENDS

COMMON STOCK AND DIVIDENDS	12 Months Ended
	Dec. 31, 2023
COMMON STOCK AND DIVIDENDS [Abstract]
COMMON STOCK AND DIVIDENDS	19. COMMON STOCK AND DIVIDENDS a) Common stock structure and shares’ public offer As of December 31, 2023, 2022 and 2021, tg s Shares Class Amount of common stock, subscribed, issued, paid in, and authorized for public offer Common Shares Class (Face value $ 1, 1 vote) Outstandings shares Treasury Shares Common Stock Class “A” 405,192,594 - 405,192,594 Class “B” 347,568,464 41,734,225 389,302,689 Total 752,761,058 41,734,225 794,495,283 tgs’ b) Acquisition of treasury shares On March 6, 2020, the Company’s Board of Directors approved the sixth Program for the Acquisition of tgs Subsequently, on August 21, 2020, the Board of Directors approved a new Program for the Acquisition of tgs The acquisition cost of the treasury shares in portfolio amounted to Ps. 34,019,849, which, together with the trading premium on treasury shares of Ps. 9,868,857, in accordance with the provisions of Title IV, Chapter III, article 3.11.c and e of the Rules, restricts the amount of realized and liquid gains that the Company may distribute. c) Restrictions on distribution of retained earnings Pursuant to the General Companies Act and CNV Rules, we are required to allocate a legal reserve (“Legal Reserve”) equal to at least 5% of each year’s net income (as long as there are no losses for prior fiscal years pending to be absorbed) until the aggregate amount of such reserve equals 20% of the sum of (i) “common stock nominal value” plus (ii) “inflation adjustment to common stock,” as shown in our consolidated statement of changes in equity. Finally, and as mentioned in subsection b of this note, the amounts subject to distribution are restricted up to the acquisition cost of treasury shares and the paid-up capital. In addition, according with the 2022 Transitional Agreement, the Company may not distribute dividends meanwhile it will be in force.

LEGAL CLAIMS AND OTHER MATTERS

LEGAL CLAIMS AND OTHER MATTERS	12 Months Ended
	Dec. 31, 2023
LEGAL CLAIMS AND OTHER MATTERS [Abstract]
LEGAL CLAIMS AND OTHER MATTERS	20. LEGAL CLAIMS AND OTHER MATTERS a) Turnover tax calculated on the natural gas price consumed by tgs The Company has interpretative differences with several provinces regarding the liquidation of the turnover tax calculated on the natural gas used by tgs tgs As of December 31, 2023 and 2022, the Company has recorded a provision for these concepts of Ps. 2,153.4 million and Ps. 5,161.3 million, respectively, recorded in the caption “Provisions”, determined based on the estimated tax and interest payable as of such date, in the event that these claims from the provinces are unfavorable for tgs b) Action for annulment of ENARGAS Resolutions No. I-1,982/11 and No. I-1,991/11 (the “Resolutions”) After the issuance of the Resolutions, tgs On July 5, 2012, the Court issued in favor of tgs As a result, on September 19, 2017, a new extension of the injunction was obtained (which prevented the Government to claim tgs On the other hand, the National Court of Appeals in Contentious Administrative Dismissal rejected the extraordinary appeal filed by the National Government against the judgment of that court that confirmed the rejection made by the Court at the request of ENARGAS to declare abstract the legal action initiated by tgs in accordance with the precedent “Alliance” issued by the Supreme Court in December 2014. On March 26, 2019, tgs tgs The first instance judgment declares the unconstitutionality of both Articles 53 and 54 of Law 26,784, as well as the aforementioned rules and of any other act tending to execute said provision, and consequently, the nullity of said rules (the “sentence”). The Judgment was appealed by the National Government on March 29, 2019, and the appeal was granted on April 3, 2019, which has not been resolved as of the closing date of the year. On October 29, 2019, the intervening judge decided, considering what was decided in the judgment and attending to the reasons invoked by tgs six Pursuant to the isolation measures adopted by the Argentine Government under the COVID development, the judicial deadlines were suspended from March 20, 2020 until July 21, 2020. On December 1, 2020, the court granted a new extension of said injunction for a term of 6 months. On May 14, 2021, tgs tgs On June 4, 2021, tgs By virtue of the precautionary measure issued, and its 12 extensions obtained, as well as the favorable judgment obtained in the first instance, the existence of favorable precedents issued by the Supreme Court of Justice of the Nation (“Supreme Court”) with respect to other processors of natural gas and the granting of the extraordinary appeal that will give rise to the Supreme Court ruling on the case, the management of tgs This resolution has annulled the acts that determined the value of the charge established by Decree 2067, for which as of April 1, 2016, ENARGAS and the agency in charge of its collection have stopped charging the increase established by the Resolutions. Regarding the last extension of the precautionary measure, expired on July 1, 2021, tgs Given the complex procedural instance, the nature of charge 2067, the background information presented in this and other legal cases initiated against charge 2067, at the date of the issuance of these Consolidated Financial Statements it is not possible to make a definitive quantification of the amount that should be pay tgs tgs tgs c) Environmental matters The Company is subject to extensive environmental regulations in Argentina. Management believes that its current operations are in material compliance with applicable environmental requirements, as currently interpreted and enforced. The Company has not incurred in any material environmental liabilities as a result of its operations to date. As of December 31, 2023 and 2022, the total amount of these provisions amounted Ps. 81.1 million and 182.2 million, respectively. d) Others In addition to the matters discussed above, the Company is a party to certain lawsuits and administrative proceedings which involve taxation, labor claims, social security, administrative and others arising in the ordinary course of business. The Company’s Management and its legal advisors estimate that the outcome of these differences will not have significant adverse effects on the Company’s financial position or results of operations. As of December 31, 2023 and 2022, the total amount of these provisions amounted Ps. 168.4 million and Ps. 241.0 million, respectively

BALANCES AND TRANSACTIONS WITH

BALANCES AND TRANSACTIONS WITH RELATED COMPANIES	12 Months Ended
	Dec. 31, 2023
BALANCES AND TRANSACTIONS WITH RELATED COMPANIES [Abstract]
BALANCES AND TRANSACTIONS WITH RELATED COMPANIES	21. BALANCES AND TRANSACTIONS WITH RELATED COMPANIES Technical, Financial and Operational Assistance Agreement Pampa Energía is tgs’s The Ordinary and Extraordinary General Shareholders´ Meeting held on October 17, 2019 ratified the proposal approved by the Board of Directors at its meeting on September 17, 2019 made to Pampa Energía that implies an extension in the contract and a modification in the determination of the remuneration received by Pampa Energía. Such modifications, without implying a modification in the scope of the tasks performed, will mean a progressive reduction over the years in the remuneration that Pampa Energía will receive in its role of Technical Operator. According to the modifications made, tgs • From 12/28/2019 to 12/27/2020: 6.5% • From 12/28/2020 to 12/27/2021: 6% • From 12/28/2021 to 12/27/2022: 5.5% • From 12/28/2022 to 12/27/2023: 5% • From 12/28/2023 to 12/27/2024 and onwards: 4.5% Commercial transactions In the normal course of its activity, tgs In addition, in the normal course of business, tgs Lease agreement with Pampa Energía As mentioned in Note 13 to these Consolidated Financial Statements, on August 11, 2016, the Company entered into a finance lease agreement with Pampa Energía (formerly Petrobras Argentina). Key management compensation The accrued amounts corresponding to the compensation of the members of the Board of Directors, the Statutory Committee and the Executive Committee for the years ended December 31, 2023, 2022 and 2021 were Ps. 1,575,206, Ps. 1,329,757 and Ps. 1,267,099, respectively. Balances and transactions with related parties The detail of significant outstanding balances for transactions entered into by tgs and its related parties as of December 31, 2023 and 2022 is as follows: 2023 2022 Company Accounts receivable Accounts payable Accounts receivable Accounts payable Controlling shareholder: CIESA - - 115 - Company which exercises joint control on the controlling shareholder: Pampa Energía (1) 6,601,689 16,932,954 4,046,758 15,226,146 Associates with significative influence: Link 17,459 - 14,583 - TGU - 128,683 - 87,814 Other related companies: Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) 38,298 55,682 61,332 54,553 CT Barragán S.A. 15,558 - 13,372 - Oleoductos del Valle S.A. 6,146 - - - SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. 11,044 4,040,743 6,935 - Transener S.A. 61 - 94 - Total 6,690,255 21,158,062 4,143,189 15,368,513 (1) Accounts payable includes Ps. 14,747,577 and Ps. 13,272,864 corresponding to the financial leasing recorded as “Loans” as of December 31, 2023 and 2022, respectively. As of December 31, 2023 and 2022, tgs The detail of significant transactions with related parties for the years ended December 31, 2023, 2022 and 2021 is as follows: Year ended December 31, 2023 Revenues Costs Financial results Company Natural Gas Transportation Production and commercialization of liquids Midstream Gas purchase and others Compensation for technical assistance Revenues for administrative services Interest expense Interest gain / Gain / (loss) on fair value Selling expenses (1) Controlling shareholder: CIESA - - - - - 219 - - - Company which exercises joint control on the controlling shareholder: Pampa Energía 3,460,789 8,605,778 17,632,528 16,522,448 6,078,353 - 917,514 - - Associates with significant influence: Link - - 141,201 - - - - - - Other related companies: SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. - - 53,269 - - - - - - Transener S.A. - - 593 - - - - - - Oleoductos del Valle S.A. 89,665 - - - - - - - - CT Barragán S.A. - - 59,891 - - - - 6,810,283 - Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) 700,506 - - - - - - - - Fundación TGS - - - - - - - - 141,456 Total 4,250,960 8,605,778 17,887,482 16,522,448 6,078,353 219 917,514 6,810,283 141,456 (1) Corresponds to donations expenses. Additionally, during the year ended December 31, 2023, the Company received from SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A., construction engineering services for Ps. 41,077,629 which are activated within the balance of advances to suppliers. Year ended December 31, 2022 Revenues Costs Financial results Company Natural Gas Transportation Production and commercialization of liquids Midstream Gas purchase and others Compensation for technical assistance Revenues for administrative services Interest expense Interest gain / Gain / (loss) on fair value Selling expenses (1) Controlling shareholder: CIESA - - - - - 504 - - - Company which exercises joint control on the controlling shareholder: Pampa Energía 4,582,093 11,158,452 12,371,693 18,143,329 9,551,489 - 1,191,598 - - Associates with significant influence: Link - - 145,583 - - - - - - Other related companies: SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. - - 22,431 - - - - - - Transener S.A. - - 1,299 - - - - - - CT Barragán S.A. - - 54,369 - - - - 300,222 - Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) 929,764 - - - - - - - - Fundación TGS - - - - - - - - 96,720 Total 5,511,857 11,158,452 12,595,375 18,143,329 9,551,489 504 1,191,598 300,222 96,720 (1) Corresponds to donations expenses. Additionally, during the year ended December 31, 2022, the Company received from SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A., construction engineering services for Ps. 10,335,414 which are activated within the balance of advances to suppliers. Year ended December 31, 2021 Revenues Costs Financial results Company Natural Gas Transportation Production and commercialization of liquids Midstream Gas purchase and others Compensation for technical assistance Revenues for administrative services Interest expense Interest gain / Gain / (loss) on fair value Selling expenses (1) Controlling shareholder: CIESA - - - - - 863 - - - Company which exercises joint control on the controlling shareholder: Pampa Energía 5,189,780 15,558,595 7,366,239 17,526,586 13,235,940 - 1,769,776 - - Associates with significant influence: Link - - - - - - - - - Other related companies: Oleoductos del Valle S.A. 160,506 - 168,478 - - - - - - Transener S.A. - - 2,183 - - - - - - CT Barragán S.A. - - 83,018 - - - - 1,507,468 - Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) 902,338 - - - - - - - - Fundación TGS - - - - - - - - 7,091 Total 6,252,624 15,558,595 7,619,918 17,526,586 13,235,940 863 1,769,776 1,507,468 7,091 (1)

CONTRACTUAL OBLIGATIONS

CONTRACTUAL OBLIGATIONS	12 Months Ended
	Dec. 31, 2023
CONTRACTUAL OBLIGATIONS [Abstract]
CONTRACTUAL OBLIGATIONS	22. CONTRACTUAL OBLIGATIONS a) Contractual Commitments As of December 31, 2023, the Company had the following contractual commitments: Estimated maturity date Total Due less than one year As of 12/31/2024 From 01/01/2025 to 12/31/2025 From 01/01/2026 to 12/31/2026 From 01/01/2027 to 12/31/2027 Financial indebtedness (1) 496,550,458 - 78,682,864 417,867,594 - - Purchase obligations (2) 45,693,729 - 45,693,729 - - - Financial Leases 18,820,619 609,434 6,620,245 6,655,985 4,255,896 679,059 Total 561,064,806 609,434 130,996,838 424,523,579 4,255,896 679,059 (1) Corresponds to the cancellation of principal and interest of the financial indebtedness. For further information, see Note 13. (2) Corresponds to purchase of natural gas contracts for the processing of liquids. The totality of the financial indebtedness of tgs b) Guarantees granted and goods for restricted availability The Company has not granted any additional guarantees or goods of restricted availability other than those set out in the remaining notes.

ASSOCIATES AND JOINT ARRANGEMEN

ASSOCIATES AND JOINT ARRANGEMENTS	12 Months Ended
	Dec. 31, 2023
ASSOCIATES AND JOINT ARRANGEMENTS [Abstract]
ASSOCIATES AND JOINT ARRANGEMENTS	23. ASSOCIATES AND JOINT ARRANGEMENTS Link: Link was created in February 2001, with the purpose of the operation of a natural gas transportation system, which links tgs tgs tgs TGU: TGU is a company incorporated in Uruguay. This company rendered operation and maintenance services to Gasoducto Cruz del Sur S.A. and its contract terminated in 2010. tgs EGS (liquidated): In September 2003, EGS, a company registered in Argentina, was incorporated. The ownership is distributed between tgs EGS owned a natural gas pipeline, which connects tgs Since 2012 EGS discontinued its operations, deciding in January 2016 to begin the necessary steps to dissolve EGS. The Extraordinary Shareholders’ Meeting of EGS held on March 10, 2016 appointed the liquidator. The EGS Liquidator Board held on March 31, 2023 reported the Final Distribution Project of the remainder of the liquidation. On June 26, 2023, the Extraordinary General Assembly of EGS approved the final liquidation balance for the irregular fiscal year closed on March 31, 2023 and approved the cancellation of the social registration of EGS before the General Inspection of Justice. As of the date of issuance of these consolidated financial statements, the distribution project was executed by the liquidator. As of the date of issuance of these Consolidated Financial Statements, the IGJ registered the liquidation and canceled it from the registry. Joint Agreement UT: The Board of Directors of tgs On October 27, 2017, tgs The UT will remain in force until its purpose has been fulfilled, i.e., once the works involved in the Project have been completed and until the end of the guarantee period, set at 18 months from the provisional reception. As a result of the situation of the economic context and COVID mentioned in Note 1, the UT sent a letter to Integración Energética Argentina S.A., a company currently part of the Ministry of Productive Development, requesting, among other issues, the reestablishment of the economic-financial equation, readjustment of the Work schedule, approval of cost redeterminations and price adjustments under the current legal regime. On July 9, 2021, the UT and IEASA signed an order to restart the work related to the Project, through which the work schedule was readjusted and IEASA also assumed the commitment to manage and join efforts to guarantee the cash flow in order to avoid new effects on the economic-financial structure of the Works contract, which would give rise to new requests -by the UT- to recompose the economic-financial equation of the contract and the schedule of execution of the Work.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	24. SUBSEQUENT EVENTS The financial statements were authorized for issuance by the Board of Directors on April 24, 2024. There are no subsequent events between the closing date of year ended December 31, 2023, and the approval (issuance) of these consolidated financial statements, other than the ones already disclosed therein. Natural gas transportation transitional tariff increase As a result of the public hearing hold on January 8, 2024, on March 26, 2024, tgs entered the 2024’s Transitional Agreement with the ENARGAS, which provides for a transitional adjustment of 675% in natural gas transportation tariffs. This tariff increase came into effect on April 3, 2024, after Resolution No. 112/2024 (the “Resolution 112”) issued by the ENARGAS was published in the Official Gazette. According to Resolution 112, as from May 2024 and until the RTI process is completed, tariffs are adjusted monthly by a composite index (the “Transitional Adjustment Index”) as follows: - 47 - 27.2 - 25.8 To this end, ENARGAS will issue the corresponding monthly resolution adjusting the tariff charts to be applied. In addition, Resolution 112 provides that during 2024 the Company must execute an investment plan in the amount of Ps. 27,690 million (adjustable by the Transitional Adjustment Index). As of the date of this Financial Statements, the Company has submitted such investment plan, which is in the process of execution. Annual Ordinary Shareholders’ Meeting Allocation of 2023’s net income and retained earnings. On April 17, 2024, the Annual Ordinary Shareholders’ Meeting (the “2024 Shareholders´ Meeting”) approved the increase in the legal reserve of Ps. 1,783 million and the allocation of Ps. 751,449 million to the reserve for capital expenditures, acquisition of treasury shares and/or dividends (the “Reserve”). The Board of Directors can release the Reserve to tgs It is noteworthy that the above-mentioned decisions made by the 2024 Shareholders’ Meeting were taken considering current CNV regulations (Resolution No. 777/2018) which states retained earnings have to be adjusted by inflation using the rates as of the month before the meeting was held. In case of 2022 Shareholders’ Meeting, tgs

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
New accounting standards	4.a) New IFRS accounting standards 4.a 1) New standards and interpretations issued by the IASB effective for the years beginning on or after January 1, 2023 adopted by the Company The new accounting standards, amendments and interpretations issued by the IASB that became effective as of January 1, 2023 and that have not had an impact on the Company’s consolidated financial statements are the following: Deferred Tax related to Assets and Liabilities arising from a Single Transaction – Amendments to IAS 12 IAS 12 - Income Tax specifies how an entity accounts for income tax, including deferred tax, which represents tax to be paid or recovered in future periods. The amendments clarify that the exemption defined in the standard to recognize deferred taxes when assets or liabilities are recognized for the first time is not applicable in the case of leases and provisions for decommissioning. The amendments are effective for annual reporting periods beginning on or after January 1, 2023 and early application is permitted. This amendment did not have a significant impact on the Company´s consolidated financial statements. Definition of Accounting Estimates – In February 2021, the IASB issued amendments to IAS 8, introducing a definition of “accounting estimates”. The amendments clarify the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. They also clarify how entities use measurement techniques and inputs to develop accounting estimates. The modifications are effective for annual reporting periods that began on or after January 1, 2023. This amendment did not have a significant impact on the Company´s consolidated financial statements. Disclosure of Accounting Policies – Amendments to IAS 1: Presentation of Financial Statements and IFRS – Practice Statement 2: Making Materiality Judgements In February 2021, the IASB issued amendments to IAS 1 and IFRS Accounting Standards Practice Statement 2, Making Materiality, providing guidance and examples to help entities apply disclosure materiality judgments on accounting policies. The purpose of the amendments is to help entities provide information about accounting policies that is more useful, by replacing the requirement that entities disclose their “significant” accounting policies with “material” accounting policies and by adding guidance on how Entities apply the concept of materiality when making decisions about disclosures regarding accounting policies. The modifications are effective for annual reporting periods that began on or after January 1, 2023. This amendment did not have a significant impact on the Company´s consolidated financial statements. Pillar Two model Rules – Amendments to IAS 12 - Income Taxes on International Tax Reform In December 2021, the Organization for Economic Co-operation and Development (OECD) released the Pillar Two model rules (the Global Anti-Base Erosion Proposal, or ‘GloBE’) to reform international corporate taxation. Large multinational enterprises within the scope of the rules are required to calculate their GloBE effective tax rate for each jurisdiction where they operate. They will be liable to pay a top-up tax for the difference between their GloBE effective tax rate per jurisdiction and the 15% minimum rate. In May 2023, the IASB made narrow-scope amendments to IAS 12 which provide a temporary relief from the requirement to recognise and disclose deferred taxes arising from enacted or substantively enacted tax law that implements the Pillar Two model rules, including tax law that implements qualified domestic minimum top-up taxes described in those rules. The modifications are effective for annual reporting periods that began on or after January 1, 2023. As of the date of these Financial Statements, the adoption of the aforementioned amendments has not had effects since there is no tax regulatory framework related to that reform in the jurisdictions in which the Company operates. 4.a.2) New IFRS Accounting Standards issued that are not yet effective for the year beginning January 1, 2023. The IFRS Accounting Standards that potentially have an impact on the Company, which are not mandatory and have not been adopted early in the year beginning January 1, 2023, are listed below. On August 15, 2023, CNV General Resolution No. 972/2023 was published in the BO, which indicates that the early application of IFRS Accounting Standards and/or its modifications will not be admitted, unless the CNV specifically admits it. Classification of liabilities as current and non-current - Amendments to IAS 1: Presentation of Financial Statements On January 23, 2020, the IASB issued the classification of debt as current and non-current, which amends IAS 1 Presentation of Financial Statements. These amendments affect the requirements of IAS 1 for the presentation of debt. Specifically, it clarifies the criteria for classifying debt as non-current. The date of application of the amendment was set for fiscal years beginning on or after January 1, 2024, with retroactive application. This amendment did not have a significant impact on the Company´s consolidated financial statements. Amendment to IAS 1 “Non-current liabilities with covenants” In October 2022, the IASB issued Non-current Liabilities with Covenants, (Amendments to IAS 1), to clarify how conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. The amendments are effective for reporting periods beginning on or after January 1, 2024. It is expected that the application of said standard will not have a significant impact on the Company. Supplier finance arrangements – Amendments to IAS 7 “Statement of cash flows” and IFRS 7 “Financial instruments – Disclosure” In May 2023, the IASB has issued new reporting requirements on supplier financing arrangements. The modifications include new requirements for qualitative and quantitative information regarding financing agreements with financial providers that allow evaluating the effects of these agreements on liabilities, cash flows and exposure to liquidity risk. Supplier financing arrangements are those characterized by: (i) a financial provider paying the amount that an entity owes to its commercial supplier and (ii) the entity pays the financial provider, according to the terms of the agreement. The amendments are effective for annual reporting periods beginning on or after January 1, 2024. The amendments do not require disclosure of comparative information. It is expected that the application of said standard will not have a significant impact on the Company. Lack of Exchangeability– Amendments to IAS 21 “Effects of changes in foreign exchange rates” On August 15, 2023, the IASB issued the modification to IAS 21 called “Lack of Exchangeability” to provide guidelines in the latter case. The amendment requires entities to apply a consistent approach to evaluating whether a currency can be exchanged for another currency, and if not, determining the exchange rate to use for measurement purposes and the disclosures that need to be provided in its financial statements. Once the absence of exchangeability between currencies has been identified, the exchange rate must be estimated that represents that which would be obtained in an orderly transaction between market participants and that reflects economic conditions. These modifications do not specify a methodology for estimating the exchange rate to be used, but rather it must be developed by each entity. The amendments are effective for annual reporting periods beginning on or after January 1, 2025. Early adoption is permitted.
Consolidation	4.b) Consolidation 4.b.1) Subsidiaries Subsidiaries are all entities over which the Company has control. The Company controls an entity when the Company is exposed to, or has rights to, variable returns from its involvement and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the group. They are deconsolidated from the date that control ceases. For this purpose and unless there are specific requirements, it is generally considered that tgs The accounting policies of the subsidiaries are consistent with the accounting policies adopted by the Company. Inter-company transactions, balances and profit or loss from transactions between group companies are eliminated. Unrealized profit or loss are also eliminated. Detailed data reflecting subsidiary control as of December 31, 2023 and 2022 is as follows: % of shareholding and voting Company Incorporation country Direct Indirect Closing date Main activity Telcosur Argentina 99.98 % - December 31 Telecommunication Services CTG Argentina 100 % - December 31 Electricity related services For consolidation purposes for the year ended December 31, 2023, the financial statements of Telcosur have been used at those dates. The subsidiary CTG does not record operations or significant assets and liabilities as of December 31, 2023. On June 29, 2023, TGSLatam Energía S.A. was dissolved and its dissolution, liquidation and cancellation of registration was registered on July 3, 2023. 4.b.2) Associates Associates are entities over which the group has significant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor’s share of the profit or loss of the investee after the date of acquisition. The Company accounted for the investments in its associates, under the equity method on the basis on the financial statements as of September 30, 2023 of Gas Link S.A Transporte y Servicios de Gas en Uruguay SA 023. Unrealized gains and losses resulting from transactions between tgs In the table below, associates are disclosed, together with the percentage of shareholding and voting as of December 31, 2023 and 2022: % of shareholding Company and voting Country Main activity Closing date TGU 49.00% Uruguay Pipeline maintenance December 31 Link 49.00% Argentina Pipeline exploitation and construction December 31 As of December 31, 2022, the Company additionally considered its 49% interest in EGS, company that was liquidated in March 2023. 4.b.3) Joint arrangement As indicated in “Note 23 – Associates and Joint Arrangement”, on August 7, 2017, the Company proceeded to create a UT (similar to a joint operation) with SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. The Company has defined that the UT constitutes a joint operation given that it grants its participants a percentage of the rights over the assets and liabilities arising from each contract. Accordingly, the Company recognizes its share in the jointly operated assets, liabilities, revenues, costs and expenses. Accounting policies applicable to the UT have been modified and adapted, if applicable, to ensure consistency with the policies adopted by the Company. For further information regarding the UT, see Note 23.
Foreign currency translation	4.c) Foreign currency translation 4.c.1) Functional and presentation currency The consolidated financial statements are presented in thousands of Argentine Pesos, which is the Company’s functional currency restated to reflect the effects of inflation as indicated in Note 4.d. Each subsidiary or associate determines its own functional currency based on the currency of the primary economic environment in which these entities operate. 4.c.2) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation of monetary assets and liabilities denominated in foreign currencies at reporting date exchange rates, are recorded in the Statement of Comprehensive Income within financial income and financial expenses, as appropriate. 4.c.3) Associates The functional currency of the associate company TGU, which is located abroad, is the US dollar, because it is the currency in which it substantially generates its income and incurs its expenses. Assets and liabilities were converted into Argentine pesos using the exchange rate prevailing at the end of each year, their common stock and retained earnings at their historical exchange rates and results at average exchange rates.
Restatement to current currency - Comparative Information	4.d) Restatement to current currency - Comparative Information 4.d.1) Regulatory framework The consolidated financial statements as of December 31, 2023, including comparative figures, have been restated to take into account changes in the general purchasing power of the Company’s functional currency (the Argentine peso) in accordance with IAS 29 “Financial Reporting in hyperinflationary economies” (“IAS 29”) and CNV General Resolution No. 777/2018. As a result, the financial statements are stated in terms of the current unit of measurement at the 2023 balance sheet date. IAS 29 requires that the financial statements of an entity that reports in the currency of a hyperinflationary economy, regardless of whether they are based on the historical cost method or the current cost method, are expressed in terms of the current unit of measurement at the closing date of the reporting period. In order to conclude on the existence of a hyperinflationary economy, the standard details a series of factors to be considered, among which is a cumulative inflation rate over three years that approaches or exceeds 100%. The accumulated inflation in three years is over 100%. Likewise, both the National Government projections and other available projections indicate that this trend will not be reversed in the short term. To evaluate the aforementioned quantitative condition, and also to restate the financial statements, the CNV has established that the series of indexes to be used for the application of IAS 29 is determined by the FACPCE. This series of indexes combines the National Consumer Price Index (“CPI”) as of January 2017 (base month: December 2016) with the Domestic Wholesale Price Index (“IPIM”), both published by the Institute National Statistics and Census (“INDEC”) until that date. For the months of November and December 2015, for which there is no information from the INDEC on the evolution of the IPIM, the variation in the CPI of the Autonomous City of Buenos Aires was applied. Considering the aforementioned index, inflation was 211.40%, 94.79% and 50.94% in the years ended December 31, 2023, 2022 and 2021 respectively. 4.d.2) Restatement mechanism The financial statements must be adjusted to consider changes in the general purchasing power of the currency, so that they are expressed in the current unit of measurement at the end of the reporting period. Said requirements also include all the comparative information of the financial statements, without modifying the decisions made based on the financial information corresponding to those financial years. The figures as of December 31, 2022 and 2021, which are presented in these Consolidated Financial Statements for comparative purposes, arise from the restatement to the current unit of measure of the Financial Statements as of said dates, in accordance with IAS 29. Restatement of the balance sheet i. Monetary items (those with a fixed nominal value in local currency) are not restated, since they are already expressed in the current unit of measurement at the closing date of the reporting period. In an inflationary period, maintaining monetary assets generates loss of purchasing power and maintaining monetary liabilities generates a gain in purchasing power, provided that such items are not subject to an adjustment mechanism that compensates to some extent for these effects. The monetary loss or gain is included in the result of the period in which it is reported. ii. The non-monetary items measured at their current values at the end of the reporting period are not restated for the purpose of their presentation in the balance sheet, but the adjustment process must be completed to determine in terms of a homogeneous unit of measurement the results produced by the holding of these non-monetary items. iii. Non-monetary items measured at historical cost or at a fair value as of a date prior to the closing date of the reporting period are restated by coefficients that reflect the variation in the general price level from the date of acquisition or revaluation to the closing date, proceeding then to compare the restated amounts of those assets with the corresponding recoverable values. iv. The restatement of non-monetary assets in the terms of the current unit of measurement at the end of the reporting period without an equivalent adjustment for tax purposes, results in a temporary taxable difference and the recognition of a deferred tax liability whose counterparty is recognized in the result of the period. For the closing of the subsequent period, the deferred tax items are restated for inflation to re-determine the charge to the result of the next period. v. When the capitalization of costs for loans in non-monetary assets in accordance with IAS 23 is applicable, the portion of those costs that compensate the lender for the effects of inflation is not capitalized. Restatement of the Comprehensive Income Statement Revenues and expenses (including interest and foreign exchange differences) are restated from the date of their booking, except for those items of the result that reflect or include in their determination the consumption of assets measured in purchasing power of a date before the consumption booked, which are restated based on the date of origin of the asset to which the item is related (for example, depreciation and other consumption of assets measured at historical cost); and also those results that arise from comparing two measurements expressed in purchasing power currency of different dates, for which it is necessary to identify the amounts compared, restate them separately, and make the comparison, but with the amounts already restated. The result of the exposure to the change in the purchasing power of the currency (monetary results) is presented in a separate line and reflects the effect of inflation on the monetary items. Restatement of the statement of changes in equity As of the transition date (January 1, 2016), the Company applied the following special rules: i. The components of the capital stock were restated from the dates they were contributed. ii. Reserved earnings were maintained at the date of transition at their nominal value (legal amount without restatement). iii. The restated unallocated results were determined by the difference between the net assets restated at the transition date and the rest of the initial equity components expressed as indicated in the preceding sections. iv. After the restatement at the transition date, all the components of the equity are restated by applying the general price index from the beginning of the period, and each variation of those components is restated from the date of contribution or from the moment in which is added by any other means. Restatement of the statement of cash flows IAS 29 requires that all items in this statement should be restated in terms of the current unit of measurement as of the closing date of the period for which it is reported. The monetary result generated by cash and cash equivalents is presented in the Statement of Cash Flows separately from cash flows from operating, investing and financing activities, as a specific item of the reconciliation between cash and cash equivalents at the beginning and at the end of the year.
Financial instruments	4.e) Financial instruments 4.e.1) Financial assets Recognition and initial measurement Financial assets are classified, at the time of initial recognition, as: i. Financial assets subsequently measured at amortized cost, and ii. Financial assets subsequently measured at fair value (either with changes in other comprehensive income or with changes in results). The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow characteristics and the Company’s business model for managing them. For additional information, see Note 16.2.1. Subsequent measurement After initial recognition, financial assets are measured according to their initial classification according to the following categories: Financial assets measured at amortized cost It is the most relevant category used by the Company, financial assets are classified and measure at amortized cost if both of the following conditions are met: • The financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows; and • The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets measured at amortized cost are subsequently measured using the effective interest method. Gains and losses are recognized in the Statement of Comprehensive Income under financial results when the asset is derecognized, modified or impaired. Financial assets at fair value through OCI (Debt instruments) Corresponds to financial assets that are maintained in a business model whose objective is achieved by obtaining contractual cash flows and selling them. Unrealized gains or losses arising from changes in fair value are recognized as other comprehensive income, except for the accrual of interest, exchange rate difference and the impairment of such assets that are recognized as financial results in the Statement of Comprehensive Income. At the time the asset is written off, the accumulated gain or loss is recognized as a financial result and it is eliminated from the respective reserve. As of December 31, 2023 and 2022, the Company has not recognized any financial assets under this category. Financial assets designated at fair value through OCI (equity instruments) Upon initial recognition, the Company can elect to classify irrevocably its equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under IAS 32. Gains and losses on these financial assets are never recycled to profit or loss. Dividends are recognized as other income in the Statement of Comprehensive Income when the right of payment has been established, except when the Company benefits from such proceeds as a recovery of part of the cost of the financial asset, in which case, such gains are recorded in OCI. Equity instruments designated at fair value through OCI are not subject to impairment assessment. As of December 31, 2023 and 2022, the Company has not recognized any financial assets under this category. Financial assets at fair value through profit or loss In the event that financial assets are not classified according to the aforementioned categories, they will be subsequently measured at fair value, presenting gains or losses arising from changes in fair value in the income statement within financial results in the year in which they are originated. Impairment of financial assets The Company applies the Expected Credit loss (“ECL”) model for those financial assets accounted for at amortized cost or at fair value through OCI. The ECL is based on the difference between the contractual cash flows due in accordance with the contract and the cash flows that the Company expects to receive, discounted at an approximation of the original effective interest rate. To this end, the Company evaluates various factors, including credit risk, historical trends and other available information. The application of this model implies recognition of: • Expected credit losses within of 12 months: these are expected credit losses that result from possible default events within 12 months after the filing date; and • Expected credit losses during the life of the asset: these are expected credit losses that result from possible events of default during the expected life of a financial instrument. In case a loss allowance is recognized, the carrying amount of the asset is reduced through an impairment account and the amount of the loss is presented in the Statement of Comprehensive Income at the time it occurs. Subsequent recoveries of amounts previously written off are credited in the same line item. The impairment tests performed on accounts receivable are described in Note 4.h. 4.e.2) Financial liabilities Includes trade payables, loans, other payables and certain payroll and social security taxes payable. Recognition and initial measurement Financial liabilities are classified, at initial recognition, as subsequently measured at amortized cost or at fair value through profit or loss, as appropriate. All financial liabilities are recognized initially at fair value net of transaction costs. They are classified in current liabilities, except those whose maturity exceeds twelve months, which are classified as non-current liabilities. Subsequent measurement Financial liabilities at fair value through profit or loss I ncludes financial liabilities measured at fair value. As of December 31, 2023 and 2022 there are no instruments classified in this category. Financial liabilities at amortized cost The Company includes financial liabilities with fixed or determinable payments that are not quoted in an active market. Current liabilities are included, except those whose maturity exceeds twelve months including premiums, discounts and direct expenses, which are included as non-current liabilities. They are measured using the effective interest method. As of December 31, 2023 and 2022, all of the Company’s financial liabilities were classified in this category. Offsetting of financial instruments Financial assets and liabilities are offset when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis, or realize the asset and settle the liability simultaneously.
Derivative financial instruments	4.f) Derivative financial instruments Derivative financial instruments are recognized at their fair value at inception and subsequently measured at their fair value and disclosed as assets or liabilities depending if it is gain or loss. The results of derivative financial instruments are classified under “Financial income / expenses” in the statement of comprehensive income, or in the other comprehensive income if hedge accounting is applied.
Inventories	4.g) Inventories Inventories consist of natural gas (in excess of the “Line Pack”, classified as property, plant and equipment) in the Company’s pipeline system, and the liquids stored obtained from natural gas processing at the Cerri Complex. Inventories are measured at the lower of cost restated for the inflation effects as mentioned in Note 4.d. or net realizable value. Cost is determined using the weighted average cost method. The cost of inventories includes expenditure incurred in purchasing and production and other necessary costs to bring them to their existing location and condition. The net realizable value is the estimated selling price in the ordinary course of business less the estimated cost of completion and the estimated costs to make the sale. The assessment of the recoverable value of these assets is made at each reporting date, and the resulting loss is recognized in the statement of comprehensive income when the inventories are overstated.
Trade receivables and other receivables	4.h) Trade receivables and other receivables Trade receivables are amounts due from customers for goods and services performed in the ordinary course of business. Contract assets are unbilled amounts due to customers related to works in progress. Trade receivables, contract assets and other receivables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less allowance for trade receivables. The Company applies the simplified approach to measuring expected credit losses for trade receivables, contract assets and other receivables. For this purpose, customers have been grouped based on shared credit risk characteristics, the existence of guarantees, historical credit losses experienced and the existence of judicial proceedings aimed at obtaining payment. Once each group was defined, an expected uncollectibility rate calculated based on historic default rates adjusted to future economic conditions was defined. If an impairment loss is recognized, the book amount of the asset is reduced through a provision account and the amount of the loss is recognized in the Statement of Comprehensive Income at the time it occurs. If in subsequent periods the amount of the impairment loss decreases, the reverse of the same is also recorded in the Statement of Comprehensive Income .
Cash and cash equivalents	4.i) Cash and cash equivalents Cash and cash equivalents includes cash in hand, deposits with banking institutions and other short-term, highly liquid investments with original maturities not exceeding three months and without being subject to a risk of a significant change of value.
Property, plant and equipment ("PPE")	4.j) Property, plant and equipment (“PPE”) Assets transferred from the privatization of GdE: The value of these assets was determined based on the price paid for the acquisition of 70% of the Company’s common stock, which amounted to U.S.$ 561.2 million. This price was the basis to determine a total value of common stock of U.S.$ 801.7 million, which, when added to the debt assumed under the Company’s privatization agreement (the “Transfer Agreement”) of U.S.$ 395 million, resulted in a total value for PPE of U.S.$ 1,196.7 million. Such value, converted at the exchange rate in effect as of the date of the Transfer Agreement, has been restated for the effects of inflation as mentioned in Note 4.d, and less accumulated depreciation. Line pack: It represents the natural gas in the transportation system that is necessary to keep the system at operating capacity, measured at acquisition cost and restated for the effects of inflation as mentioned in Note 4.d. Materials: Materials are recognized at historical cost restated in accordance with Note 4.d. Consumption is restated based on the origin date of the acquisition of the asset. Other items of PPE: have been valued at acquisition cost restated for the effects of inflation as mentioned in Note 4.d, and net of accumulated depreciation. They include, mainly, all the investments made to achieve system integrity and public safety equal to those required by international standards. Such investments included, among others, the costs of survey programs related to internal and external pipeline inspection, cathodic protection, pipeline replacement and recoating, and the facilities affected to the Production and Commercialization of Liquids and Midstream segment. PPE additions are recorded at acquisition or construction cost less accumulated depreciation and impairment losses (if applicable), except la nd, which is recorded at historical cost acquisition minus any impairment (if applicable), all this restated for the effects of inflation as mentioned in Note 4.d. The cost includes the cost of replacing significant components and the borrowing costs derived from loans that finance its construction to the extent that the requirements for recognition as assets are met. Subsequent costs restated for the effects of inflation as mentioned in Note 4.d. are included in the carrying amount of the asset or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be reliably measured. The carrying amount of a replaced component is written off. In the same way, when a major maintenance is carried out, they are added to the cost of the equipment if the recognition criteria are satisfied, eliminating any remaining non-depreciated remaining value restated for the effects of inflation as mentioned in Note 4.d, if any, of previous overhaul. In this sense, Resolutions No. 1660/2000 (“Resolution 1660”) and No. 1903/2000 (“Resolution 1903”) issued by ENARGAS include definitions about the costs that should be considered as improvements or maintenance expenses. All other repairs and maintenance are charged to the statement of comprehensive income when incurred. In accordance with IAS 23, the Company capitalizes financial expense on long term construction projects, until the moment in which the asset is in conditions for its use. Capitalization of borrowing costs is carried out considering the provisions of IAS 29, recording as an expense in the Statement of Comprehensive Income the part of the borrowing costs that compensates for inflation during the same period. As of December 31, 2023 and 2022 there have not been capitalized borrowing costs. Depreciation related to natural gas transportation assets is computed under the straight-line method over the estimated useful lives of the specific assets, which are not exceeding the maximum useful lives established by ENARGAS through Resolutions 1660 and 1903. For depreciation of all other PPE, the Company uses the straight-line method of depreciation based on the useful life assigned to each item. Major maintenance costs are depreciated according to the estimated time until the next major maintenance planned. Regarding the capitalized financial costs, they are depreciated based on the remaining useful lives of those components of PPE that originated such capitalization. The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at each reporting date. For further information, see Note 12. The result generated by the disposal of PPE components is recognized in the year in which it is generated. Impairment of non-financial assets: The Company assesses at each reporting period whether there is an indication that an individual component or a group of PPE may be impaired. If any indication exists, the Company estimates the asset´s recoverable amount. An asset´s recoverable amount is the higher of the fair value less costs to sell that asset, and its value-in-use. That amount is determined for and individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets; in which case, the cash flows of the group of assets that form part of the cash-generating unit (“CGU”) to which the belong are taken. Where the carrying amount of an individual asset or CGU exceeds its recoverable amount, the individual asset or CGU, as the case may be, is considered impaired and is written down to its recoverable amount. Impairment losses are recognized in the consolidated statement of comprehensive income. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. To such end, the management makes estimates and assumptions of the economic conditions that will prevail throughout the useful life of the assets. As a result of the factors mentioned above, actual cash flows and values could vary significantly from projected cash flows and the values derived from the discounting techniques used. Impairment losses, if any, are recognized in the statement of comprehensive income. As of December 31, 2023 and 2022, the book value of PPE did not exceed its recoverable value. Infrastructure used in the natural gas transportation service: for its measurement and disclosure, the Company has evaluated the application of Interpretation No. 12 “Service Concession Agreements” (IFRIC 12) that sets the guidelines for the accounting of private entities that provide public services through a service concession agreement or a contract of a similar nature. Considering the current terms and conditions of the License, tgs The evaluation carried out and the conclusions reached by tgs
Leases	4.k) Leases Leases are recognized as a right-of-use asset and a corresponding liability at the date on which the leased asset is available for use by the Company. Each lease payment is allocated between the liability and the finance cost. The finance cost is expensed over the lease term to produce a constant periodic interest rate on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the useful life of the asset or the term of the contract. Assets and liabilities arising from a lease are initially measured based on the present value of the lease. Liabilities include the net present value of the following lease payments: a) b) Variable lease payments; c) Amounts expected to be collected as a guarantee of the residual value; d) The exercise price of the lease option; and e) Penalty payments for termination of the lease. Lease payments are discounted using the interest rate implicit in the lease. If such rate cannot be determined, the Company’s incremental borrowing rate is used, which is the rate that tgs Right-of-use assets are measured at cost which comprises the following: a) The amount of the initial measurement of the lease liability; b) Any lease payments made on or before the commencement date less any lease incentives received; c) Any initial direct costs; and d) Restoration costs These assets, which are subject to the risk of impairment, are depreciated on a straight-line basis over the shorter of the useful life of the leased asset or the lease term. Payments associated with short-term leases and low-value assets are recognized on a straight-line basis as an expense in the Statement of Income. Short-term leases are those with a term of 12 months or less. Low-value assets comprise computer equipment, vehicles, small items of office furniture and real estate. The Company has rights to use assets that are shown as part of Property, plant and equipment (see Note 12). Lease liabilities are shown under Financial Debt (see Note 13). For further information regarding the expense related to short-term and low value leases and the interest expense on lease liabilities, see Note 8.j. and 8.k., respectively.
Loans	4.l) Loans Loans have been initially recorded at fair value net of direct attributable transaction costs. Subsequently, loans are measured at their amortized cost. Liabilities are disclosed as non-current when their maturity exceeds twelve months.
Trade payables	4.m) Trade payables Trade payables are initially recognized at fair value. Subsequently they are measured at amortized cost using the effective tax method.
Income tax and deferred income tax	4.n) Income tax and deferred income tax Income tax includes current tax and deferred income tax. Income tax is presented in the Statement of Comprehensive Income. The current income tax is calculated on the basis of tax regulations in force at each reporting period. Management periodically evaluates positions taken in tax returns with respect to situations in which tax regulations are subject to interpretation and establishes provisions if applicable. As of December 31, 2023 and 2022, there are no provisions booked for this concept. The Company has calculated income tax charges using the deferred tax method, which considers the effect of temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income tax assets and liabilities are measured at undiscounted nominal value at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates and tax laws that have been enacted or substantively enacted at the reporting period date (See Note 14). On December 29, 2017, the National Executive Branch promulgated Law No. 27,430 (the “Law 27630”) on Tax Reform. It has introduced several changes to the text of the Income Tax Law. Law 27630 establishes a new treatment with the application of the following scale, updated for the years beginning on January 1, 2023, maintaining the 7% rate on dividends. Accumulated taxable net profit Will pay $ More than % On the surplus of $ More than $ to $ $ 0 $ 14,301,209 $ 0 25% $ 0 $ 14,301,209 $ 143,012,092 $ 3,575,302 30% $ 14,301,209 $ 143,012,092 On forward $ 42,188,567 35% $ 143,012,092 A deferred tax is recognized on the temporary differences arising from investments in subsidiaries and associates, except for deferred tax liabilities where the Company is able to control the timing of the reversal of the temporary difference and it is probable that the reversal will not occur in the foreseeable future. Deferred tax assets and liabilities are offset if the Company has a legally enforceable right to offset recognized amounts and when deferred tax assets and liabilities relate to income tax levied by the same tax authority on the same taxable entity or different taxable entities that intend to settle tax assets and liabilities on a net basis. Deferred tax assets are recognized to the extent that it is probable that future taxable income will be generated against which the temporary differences can be used. The assets and liabilities generated by the application of the deferred tax were measured at their nominal amount considering the restatements for inflation mentioned in Note 4.d) and are classified as non-current assets or liabilities.
Provisions	4.o) Provisions The Company has recorded provisions related to legal actions, judicial court, claims and administrative proceedings, including interpretive questions of the current legislation and those of regulatory nature. Provisions for legal claims and/or claims by third parties (“legal claims and others”) are recorded at the expected cancellation value when the Company has a present obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated. Estimates are reviewed and adjusted, as the Company obtains additional information to be received.
Revenue recognition from contract with customers	4.p) Revenue recognition from contract with customers Revenue is measured at the fair value of the consideration received or to be received, and represents amounts receivable for goods and/or services supplied. Revenue is recognized when the control of goods or services is transferred to the customer and the consideration is determined by an amount that reflects the consideration that the Company expects to receive. Tax on exports and turnover tax are disclosed as Selling Expenses. The following are the accounting policies of the Company for the recognition of revenue of each of the business segments defined by our management: Natural Gas Transportation Natural Gas transportation services includes: (i) firm natural gas transportation, whose revenues are recognized when the capacity is reserved and paid for regardless of actual usage by the customer, (ii) interruptible natural gas transportation and exchange and displacement services whose revenues are recognized when services are rendered and (iii) the operation and maintenance service of the assets affected by the natural gas transportation service corresponding to the expansions promoted by the National Government and whose ownership corresponds to the trusts created for such purpose whose revenues are recognized when services are rendered. The applicable rates arise from the tariff tables published by ENARGAS. Thus Company’s revenues are recognized by the amount for which it will be entitled to receive as consideration. At the end of each month, tgs Liquids Production and Commercialization This business segment includes: (i) production and commercialization of liquids, and (ii) other liquid services. Liquids Production and Commercialization in the domestic market In the domestic market, tgs The price of those tons of propane and butane that are not sold within the framework of the aforementioned programs is determined by the Secretary of Energy based on the international reference prices. Regarding ethane sales, they are made to PBB Polisur S.R.L. (“PBB”), the only customer to whom this product is sold. To estimate transaction price, the Company uses the most probable amount method. In this regard, the Company only recognizes those transactions where it is highly probable that they will not be reversed in the future. Liquids Production and Commercialization in the foreign market In the foreign market, the Company markets propane, butane and natural gasoline to international traders (“traders”) and other clients of worldwide renown, some of them through trucks. These sales are made under short-term contracts (less than one year), with the price determined as reference to international prices plus / minus a fixed amount per ton sold. For both domestic and foreign market sales, tgs Other liquids services The Liquids production and commercialization segment also comprises reception, storage and dispatch of the liquids from the facilities located in Puerto Galván. Revenues are recognized when the service is effectively rendered, that is, after the dispatch to each vessel. The price is agreed by the parties being a fixed amount per ton of product dispatched, there being no variable components in them. These services are billed monthly, at which time an unconditional right to receive the consideration from the client arises. Midstream The services included in the Midstream segment consist mainly in (i) treatment, removal of impurities and natural gas compression, including the collection and transport of natural gas (ii) inspection and maintenance of pipelines and compressor plants, (iii) services of steam generation for electricity production and management services for expansion works and steam generation for the production of electricity and (iv) natural gas transportation services in Vaca Muerta. Revenues from sales of this business segment are recognized over the time in the period in which the service is provided. The sale price is determined according to what arises from the contractual conditions agreed between tgs Revenues from the participation in the joint venture, which correspond to the construction activities provided by the joint venture, are recognized based on the stage of completion of the contractual activity (percentage of completion method), considering the estimated final margin of the work. To apply the percentage of completion method, the revenue recognized at the end of the period will correspond to the total contractual revenue multiplied by the actual percentage of completion, based on the proportion of the total direct contractual costs incurred to date, and the total direct contractual costs, including the estimated costs to complete the construction. Costs incurred in excess of the costs associated with revenue are recognized in Contract assets. Telecommunications Revenues from the provision of Telecommunications services are recognized in the statement of comprehensive income at the time of effective performance of the service. The sale price is determined according to what arises from the contractual conditions agreed between tgs Financial components The Company does not have any contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. As a consequence, the Company does not adjust any of the transaction prices for the time value of money.
Government grants	4.q) Government grants As part of its participation in propane and butane supply programs in the local market carried out by the National Government, (for more information see “Note 17 - Regulatory Framework - b) Regulatory framework for non-regulated segments”), the Company receives from the Secretary of Energy a series of subsidies that are recognized in accordance with the provisions of IAS 20 “Accounting for government grants and disclosures of government assistance” because they correspond to economic compensations calculated as the difference between the sale prices of the products determined in accordance with the legislation in force and the reference prices calculated by the Secretary of Energy. Government grants are recognized at fair value whenever there is reasonable assurance that will be received and that the product has been delivered. They are presented within the caption “Revenues” of the statement of comprehensive income.
Contract liabilities	4.r) Contract liabilities Mainly consist of pre-payments for services made by customers in order to finance the works to render the service. Contract liabilities are recognized initially at their fair value. Subsequent to initial recognition, advances from customers are measured at their amortized cost based on the projections of the services to be provided that cancel the advances, restated for the inflation effects as mentioned in Note 4.d).
Equity accounts	4.s) Equity accounts The activity in the Equity accounts reflects resolutions adopted by Shareholders in their meetings, or the effects of the laws or regulations in force. The equity accounts are restated for the inflation effects according to what is mentioned in Note 4.d), except the account Capital stock which is maintained at its original value. Common stock and adjustment to common stock The common stock consists of contributions made by shareholders represented by shares and comprises outstanding shares at their face value, net of treasury shares mentioned below. Common stock accounts were restated in constant currency as mentioned in Note 4.d). Common stock account was kept at original value and the adjustment arising from such restatement is shown under “Inflation Adjustment to common stock”. Common stock adjustment is not distributable in cash or in kind but may be capitalized through issuance of shares. In addition, this balance may be used to compensate accumulated losses. Treasury shares and adjustments to treasury shares Corresponds to the reclassification of the nominal value and corresponding restatement in constant peso (Inflation Adjustment to Common Stock) of shares issued and repurchased by the Company in market transactions, as required by the current regulations of the CNV. Own equity instruments that are reacquired (treasury shares) are recognized at cost restated for the inflation effects as mentioned in Note 4.d), and deducted from equity. No gain or loss is recognized on the purchase, sale or cancellation of the Company’s treasury shares. Any difference between the carrying amount and the consideration, if reissued, is recognized as a premium on common stock or additional paid-up capital. Additional paid-up capital Corresponds to the difference between the carrying value of the treasury shares and the quoted value at the time were distributed (for more information see Note 19.b). It is restated according to what is mentioned in Note 4.d). Legal Reserve Pursuant to the provisions of the Argentine Business Association Law and the CNV, the Company is required to set up a legal reserve by providing at least 5% of the aggregate amount of net income for the year, prior year adjustments, transfers of other comprehensive income to retained earnings and accumulated losses of prior years, when this aggregate amount exceeds zero until the legal reserve equals 20% of the sum of Capital stock and Adjustment to capital stock balances. Distribution of dividends The cash dividend is recognized as a liability in the Company’s financial statements in the year in which they are approved by the shareholders of the Company or the Board of Directors according to the powers delegated by the Shareholders’ Meeting, as appropriate. Retained earnings The outstanding balance of retained earnings includes accumulated gains or losses which were not allocated to a specific purpose reserve and, when positive, may be distributed pursuant to the decision of the Shareholders provided these retained earnings are not subject to legal restrictions, as mentioned above “Legal reserve”.
Basic and diluted earnings per share	4.t) Basic and diluted earnings per share Earnings per share for the years ended December 31, 2023, 2022 and 2021 were calculated as follows: 2023 2022 2021 Net income attributable to owners of the Company 23,517,458 100,640,069 126,968,077 Weighted average number of outstanding shares (1) 752,761,058 752,761,058 752,761,058 Basic and diluited earnings per share 31.24 133.69 168.67 (1) The weighted average number of shares excludes treasury shares As of December 31, 2023, 2022 and 2021, there are no tgs

BUSINESS DESCRIPTION (Tables)

BUSINESS DESCRIPTION (Tables)	12 Months Ended
	Dec. 31, 2023
BUSINESS DESCRIPTION [Abstract]
Organizational Structure, Shareholders and Related Parties	The following table shows the organizational structure, shareholders and related parties of tgs

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Subsidiary Control	Detailed data reflecting subsidiary control as of December 31, 2023 and 2022 is as follows: % of shareholding and voting Company Incorporation country Direct Indirect Closing date Main activity Telcosur Argentina 99.98 % - December 31 Telecommunication Services CTG Argentina 100 % - December 31 Electricity related services
Associates	In the table below, associates are disclosed, together with the percentage of shareholding and voting as of December 31, 2023 and 2022: % of shareholding Company and voting Country Main activity Closing date TGU 49.00% Uruguay Pipeline maintenance December 31 Link 49.00% Argentina Pipeline exploitation and construction December 31
Accumulated Taxable on Net Profit	Accumulated taxable net profit Will pay $ More than % On the surplus of $ More than $ to $ $ 0 $ 14,301,209 $ 0 25% $ 0 $ 14,301,209 $ 143,012,092 $ 3,575,302 30% $ 14,301,209 $ 143,012,092 On forward $ 42,188,567 35% $ 143,012,092
Earnings Per Share	Earnings per share for the years ended December 31, 2023, 2022 and 2021 were calculated as follows: 2023 2022 2021 Net income attributable to owners of the Company 23,517,458 100,640,069 126,968,077 Weighted average number of outstanding shares (1) 752,761,058 752,761,058 752,761,058 Basic and diluited earnings per share 31.24 133.69 168.67 (1) The weighted average number of shares excludes treasury shares

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2023
SUPPLEMENTAL CASH FLOW INFORMATION [Abstract]
Supplemental Cash Flow Information	Non-cash investing and financing activities for the years ended December 31, 2023, 2022 and 2021 are presented below: 2023 2022 2021 Unpaid acquisition of PPE 7,104,214 5,751,534 5,779,850 Principal payment of financial lease (1) 2,683,976 2,807,421 3,624,542 (1) Cancelled through compensation with trade receivables with the creditor. See Note 13.

CONSOLIDATED BUSINESS SEGMENT_2

CONSOLIDATED BUSINESS SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2023
CONSOLIDATED BUSINESS SEGMENT INFORMATION [Abstract]
Business Segments	Detailed information on each business segment for the years ended December 31, 2023, 2022 and 2021 is disclosed below: Year ended December 31, 2023 Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Eliminations Total Revenues 99,052,395 265,413,067 85,614,680 2,728,612 - 452,808,754 Intersegment revenues 2,809,126 - - - (2,809,126 ) - Cost of sales (90,767,353 ) (161,942,800 ) (32,605,483 ) (2,239,234 ) 2,809,126 (284,745,744 ) Administrative expenses (14,607,853 ) (3,204,974 ) (2,471,994 ) (160,434 ) - (20,445,255 ) Selling expenses (7,906,362 ) (14,424,099 ) (7,683,464 ) (407,970 ) - (30,421,895 ) Other operating results (813,350 ) (77,489 ) 132,052 - - (758,787 ) Operating profit (12,233,397 ) 85,763,705 42,985,791 (79,026 ) - 116,437,073 Depreciation of property, plant and equipment (40,555,152 ) (4,502,892 ) (15,569,642 ) - - (60,627,686 ) Natural Gas Production and Commercialization of Transportation Liquids Midstream Telecommunications Total Identifiable assets 663,256,185 333,249,699 502,685,961 26,599,035 1,525,790,880 Identifiable liabilities 325,592,353 23,465,448 299,050,047 22,008,138 670,115,986 Year ended December 31, 2022 Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Eliminations Total Revenues 126,566,847 324,533,037 58,379,759 2,863,126 - 512,342,769 Intersegment revenues 3,627,152 - - - (3,627,152 ) - Cost of sales (91,420,235 ) (183,060,361 ) (26,181,847 ) (2,045,480 ) 3,627,152 (299,080,771 ) Administrative expenses (13,175,069 ) (2,582,373 ) (1,953,283 ) (209,019 ) - (17,919,744 ) Selling expenses (9,402,172 ) (17,868,518 ) (4,162,916 ) (341,175 ) - (31,774,781 ) Other operating results (561,630 ) 118,148 205,261 0 - (238,221 ) Operating profit 15,634,893 121,139,933 26,286,974 267,452 - 163,329,252 Depreciation of property, plant and equipment (44,797,434 ) (4,074,803 ) (12,078,552 ) - - (60,950,789 ) Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Total Identifiable assets 698,770,492 248,394,528 320,338,223 15,783,444 1,283,286,687 Identifiable liabilities 213,757,357 24,731,014 198,581,048 14,060,406 451,129,825 Year ended December 31, 2021 Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Eliminations Total Revenues 148,634,694 338,063,360 50,253,829 2,779,288 - 539,731,171 Intersegment revenues 5,461,629 - - - (5,461,629 ) - Cost of sales (94,663,455 ) (175,262,050 ) (22,716,039 ) (1,941,542 ) 5,461,629 (289,121,457 ) Administrative expenses (11,896,541 ) (2,068,133 ) (1,450,879 ) (142,582 ) - (15,558,135 ) Selling expenses (10,443,853 ) (15,225,336 ) (3,145,578 ) (269,349 ) - (29,084,116 ) Other operating results (1,235,653 ) 1,952,096 62,590 2,367 - 781,400 Operating profit 35,856,821 147,459,937 23,003,923 428,182 - 206,748,863 Depreciation of property, plant and equipment (43,111,810 ) (3,720,829 ) (11,466,450 ) - - (58,299,089 ) Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Total Identifiable assets 755,351,383 233,222,088 271,943,691 2,302,853 1,262,820,015 Identifiable liabilities 243,054,283 66,653,975 220,958,204 636,797 531,303,259

DETAIL OF SIGNIFICANT STATEME_2

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS (Tables)	12 Months Ended
	Dec. 31, 2023
DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS [Abstract]
Other Receivables	a) Other receivables 2023 2022 Current Non Current Current Non Current Turnover tax balance 101,733 - 687,984 - Income tax credit balance 7,471,755 - 301,091 - VAT credit balance 1,486,793 - 4,657,101 - Other tax receivables 260,287 - 333,982 171 Prepaid expenses 795,102 21,507 4,747,164 - Advances to suppliers 21,571,061 - 25,966,963 - Deposits in guarantee 193,404 - - - Subsidies receivables 4,675,875 - 11,734,335 - Other Receivables UT 43,717 - 104,197 - Others 649,851 14,486 1,842,470 46,226 Total 37,249,578 35,993 50,375,287 46,397
Trade Receivables	b) Trade receivables 2023 2022 Current Current Third parties 44,409,352 49,019,751 UT - 29,422 Natural Gas Transportation 15,491,462 13,696,175 Production and Commercialization of Liquids 15,813,227 25,503,925 Midstream 13,104,663 9,790,229 Related parties (Note 21) 6,693,882 4,143,189 Natural Gas Transportation 271,831 408,396 Production and Commercialization of Liquids 646,317 877,466 Midstream 5,775,734 2,857,327 Allowance for doubtful accounts (301,770 ) (412,681 ) Total 50,801,464 52,750,259 The movement of the allowance for doubtful accounts is as follows: Balances as of 12/31/2020 1,213,378 Inflation adjustment restatement (409,504 ) Additions - Applications - Reversals - Balances as of 12/31/2021 803,874 Inflation adjustment restatement (391,193 ) Additions - Applications - Reversals - Balances as of 12/31/2022 412,681 Inflation adjustment restatement (280,160 ) Additions (1) 170,614 Applications (1,365 ) Reversals - Balances as of 12/31/2023 301,770 (1) Including in selling expenses.
Cash and Cash Equivalents	c) Cash and cash equivalents 2023 2022 Cash and banks 2,671,472 901,930 UT Cash and banks 246 495 Mutual funds in local currency 2,053,808 8,267,667 Interest-bearing accounts 1,873,520 103,833 UT Mutual funds 153 33,881 Total 6,599,199 9,307,806
Contract Liabilities	d) Contract liabilities 2023 2022 Current Non Current Current Non Current Natural Gas Transportation 1,123,829 17,255,469 1,123,830 18,379,379 Production and Commercialization of Liquids 1,408,271 328,500 1,075,113 1,736,630 Midstream 1,973,693 37,227,970 1,017,686 16,372,908 UT 10,931 - 38,995 - Total 4,516,724 54,811,939 3,255,624 36,488,917
Other Payables	e) Other payables 2023 2022 Current Current Payable for compensation for the Board of Directors and Supervisory Committee 70,368 211,879 Others 4,006 5,490 UT Other liabilities - 674,985 Total 74,374 892,354
Taxes Payables	f) Taxes payables 2023 2022 Current Non Current Current Non Current Health and safety tax 165,763 - 162,988 - Withholdings and perceptions made to third parties 1,145,814 - 1,811,770 - Turnover Tax 621,515 - 493,214 - Tax on exports 348,893 - 323,113 - Others 256,129 94,120 150,771 44,485 Total 2,538,114 94,120 2,941,856 44,485
Trade Payables	g) Trade payables 2023 2022 Current Current Suppliers 34,880,569 30,261,542 UT Suppliers 407,474 370,812 Customers (credit balances) 24,670 47,449 Related companies (Note 21) 6,410,485 2,095,649 Total 41,723,198 32,775,452
Revenues	h) Revenues 2023 2022 2021 Sales of goods and services 444,288,189 495,499,735 526,690,895 Government grants 8,520,565 16,843,034 13,040,276 Total 452,808,754 512,342,769 539,731,171
Disaggregation of Revenues	Below is a table in which revenues are disaggregated considering the type of market and the opportunity to satisfy performance obligations: Year ended December 31, 2023 Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Total Primary geographical market: External market - 95,390,300 - - 95,390,300 Local market 99,052,395 161,502,202 85,614,680 2,728,612 348,897,889 Total 99,052,395 256,892,502 85,614,680 2,728,612 444,288,189 Timing of revenue recognition: Over the time 99,052,395 14,740,084 85,614,680 2,728,612 202,135,771 At a point in time - 242,152,418 - - 242,152,418 Total 99,052,395 256,892,502 85,614,680 2,728,612 444,288,189 Year ended December 31, 2022 Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Total Primary geographical market: External market - 144,224,284 - - 144,224,284 Local market 126,566,847 163,465,719 58,379,759 2,863,126 351,275,451 Total 126,566,847 307,690,003 58,379,759 2,863,126 495,499,735 Timing of revenue recognition: Over the time 126,566,847 14,026,199 58,379,759 2,863,126 201,835,931 At a point in time - 293,663,804 - - 293,663,804 Total 126,566,847 307,690,003 58,379,759 2,863,126 495,499,735 Year ended December 31, 2021 Production and Natural Gas Commercialization of Transportation Liquids Midstream Telecommunications Total Primary geographical market: External market - 139,226,107 - - 139,226,107 Local market 148,634,694 185,796,977 50,253,829 2,779,288 387,464,788 Total 148,634,694 325,023,084 50,253,829 2,779,288 526,690,895 Timing of revenue recognition: Over the time 148,634,694 14,904,487 50,253,829 2,779,288 216,572,298 At a point in time - 310,118,597 - - 310,118,597 Total 148,634,694 325,023,084 50,253,829 2,779,288 526,690,895 Detailed information of revenues on each business segment for the years ended December 31, 2023, 2022 and 2021 is disclosed below: i. Natural Gas Transportation 2023 2022 2021 Firm 80,983,446 105,829,742 120,845,950 Access and Charge 3,245,137 4,390,571 5,232,000 Interruptible and Others 14,823,812 16,346,534 22,556,744 Total 99,052,395 126,566,847 148,634,694 ii. Production and Commercialization of Liquids 2023 2022 2021 Product 242,152,418 293,663,804 310,118,597 Services 14,740,084 14,026,199 14,904,487 Total 256,892,502 307,690,003 325,023,084 iii. Midstream 2023 2022 2021 Conditioning and treatment 15,611,839 18,502,273 20,269,555 Operation and maintenance 2,814,648 1,403,950 1,498,923 Steam sales 1,059,394 1,160,862 1,335,982 Construction 335,740 7,359 272,824 UT Construction 24,118 135,578 248,173 Transportation and conditioning of Natural Gas 62,520,637 36,488,633 25,339,483 Others 3,248,304 681,104 1,288,889 Total 85,614,680 58,379,759 50,253,829
Cost of Sales	i) Net cost of sales 2023 2022 2021 Inventories at the beginning of the year 5,709,799 7,094,828 5,232,745 Purchases 133,976,202 149,879,054 143,377,155 Operating costs (Note 8.j.) 152,729,020 147,816,688 147,606,385 Inventories at the end of the year (7,669,277 ) (5,709,799 ) (7,094,828 ) Total 284,745,744 299,080,771 289,121,457
Expenses by Nature	j) Expenses by nature – Information required under art. 64 paragraph I, clause B) Commercial Companies Law for the years ended December 31, 2023, 2022 and 2021 2023 Operating expenses Accounts Total Regulated Activities Non Regulated Activities Administrative expenses Selling expenses Financial expenses Salaries, wages and other compensations 46,723,990 18,972,152 15,729,859 9,613,195 2,408,784 - Social security taxes 7,736,209 3,247,120 2,802,891 1,223,534 462,664 - Compensation to Directors and Statutory Committee 407,036 - - 407,036 - - Professional services fees 7,423,325 447,268 797,379 4,531,240 1,647,438 - Technical operator assistance fees 6,078,353 238,800 5,839,553 - - - Materials 7,690,001 2,098,683 5,591,318 - - - Third parties services 4,770,767 2,336,490 2,247,126 187,151 - - Telecommunications and post expenses 216,314 46,110 86,635 73,747 9,822 - Rents 1,315,717 157,220 1,120,550 35,914 2,033 - Transports and freight 2,248,073 1,381,860 833,729 32,474 10 - Easements 801,674 801,674 - - - - Offices supplies 256,530 125,826 49,242 72,173 9,289 - Travels expenses 961,657 489,282 228,985 203,899 39,491 - Insurance 2,121,299 1,246,406 742,872 132,021 - - Property, plant and equipment maintenance 20,273,800 14,992,492 4,842,909 438,399 - - Depreciation of property, plant and equipment 60,627,686 37,600,030 19,907,412 3,120,244 - - Taxes and contributions 31,061,332 5,995,023 171,272 201,507 24,693,530 (1) - Advertising 884,640 - 236 - 884,404 - Doubtful accounts 170,614 - - - 170,614 - Banks expenses 166,616 - - 166,616 - - Interests expense 24,627,599 - - - - 24,627,599 Foreign exchange loss 479,075,435 - - - - 479,075,435 Other expenses 1,660,537 590,917 969,699 6,105 93,816 - Total 2023 707,299,204 90,767,353 61,961,667 20,445,255 30,421,895 503,703,034 (1) Includes tax on exports for Ps. 8,235,527 for the year ended December 31, 2023. 2022 Operating expenses Accounts Total Regulated Activities Non Regulated Activities Administrative expenses Selling expenses Financial expenses Salaries, wages and other contributions 41,407,697 17,389,327 14,104,839 7,594,762 2,318,769 - Social security taxes 7,851,574 3,220,136 2,773,490 1,375,553 482,395 - Compensation to Directors and Statutory Committee 392,053 - - 392,053 - - Professional services fees 5,120,449 152,503 1,870,411 2,797,783 299,752 - Technical operator assistance fees 9,551,489 874,149 8,677,340 - - - Materials 4,965,971 1,440,796 3,521,432 - 3,743 - Third parties services 4,868,722 2,115,909 2,144,758 608,055 - - Telecommunications and post expenses 262,962 50,224 82,906 115,006 14,826 - Rents 339,374 54,742 251,533 30,060 3,039 - Transports and freight 1,911,595 1,087,224 785,859 37,347 1,165 - Easements 625,789 488,057 137,732 - - - Offices supplies 146,187 57,760 29,889 56,041 2,497 - Travels expenses 616,830 318,688 109,276 143,961 44,905 - Insurance 2,141,684 1,242,401 738,880 160,403 - - Property, plant and equipment maintenance 20,129,944 15,916,630 3,968,261 245,053 - - Depreciation of property, plant and equipment 60,950,789 41,061,392 16,153,353 3,736,044 - - Taxes and contributions 33,812,652 5,563,067 189,601 92,205 27,967,779 (1) - Advertising 588,844 - - - 588,844 - Banks expenses 309,371 - - 309,371 - - Interests expense 21,170,971 - - - - 21,170,971 Foreign exchange loss 162,261,989 - - - - 162,261,989 Costs of services rendered to third parties 152,347 - 152,347 - - - Other expenses 1,364,890 387,228 704,548 226,047 47,067 - Total 2022 380,944,173 91,420,233 56,396,455 17,919,744 31,774,781 183,432,960 (1) Includes tax on exports of Ps. 11,395,810 for the year ended December 31, 2022. 2021 Operating expenses Accounts Total Regulated Activities Non Regulated Activities Administrative expenses Selling expenses Financial expenses Salaries, wages and other compensations 36,168,618 15,654,833 12,094,067 6,452,777 1,966,941 - Social security taxes 7,335,967 3,262,901 2,556,436 1,063,990 452,640 - Compensation to Directors and Statutory Committee 386,737 - - 386,737 - - Professional services fees 3,101,696 218,845 323,833 2,433,349 125,669 - Technical operator assistance fees 13,235,940 2,317,203 10,918,737 - - - Materials 4,986,720 1,654,886 3,331,688 - 146 - Third parties services 4,404,920 2,062,951 2,097,461 244,508 - - Telecommunications and post expenses 295,737 58,373 57,016 151,867 28,481 - Rents 190,344 88,013 51,142 48,436 2,753 - Transports and freight 1,547,379 895,204 627,110 24,016 1,049 - Easements 1,106,805 1,040,126 66,679 - - - Offices supplies 120,294 42,414 26,410 46,126 5,344 - Travels expenses 340,783 189,781 65,822 69,656 15,524 - Insurance 2,653,757 1,541,932 928,147 183,678 - - Property, plant and equipment maintenance 24,336,339 20,547,810 3,534,262 254,267 - - Depreciation of property, plant and equipment 58,299,088 39,128,286 15,187,279 3,983,523 - - Taxes and contributions 32,491,050 5,635,806 232,958 100,915 26,521,371 (1) - Advertising 322,456 - - - 322,456 - Doubtful accounts (403,942) - - - (403,942) - Banks expenses 72,683 - - 72,683 - - Interests expense 27,103,059 - - - - 27,103,059 Foreign exchange loss 75,483,148 - - - - 75,483,148 Costs of services rendered to third parties 348,627 - 348,627 - - - Other expenses 906,639 324,082 495,266 41,607 45,684 - Total 2021 294,834,844 94,663,446 52,942,940 15,558,135 29,084,116 102,586,207 (1) Includes tax on exports for Ps. 9,559,483 2021
Net Financial Results	k) Net financial results 2023 2022 2021 Financial income Interest income 24,189,599 5,712,465 4,805,054 Foreign exchange gain 270,215,879 87,014,477 36,881,692 Subtotal 294,405,478 92,726,942 41,686,746 Financial expenses Interest expense (1) (24,627,599 ) (21,170,971 ) (27,103,059 ) Foreign exchange loss (479,075,435 ) (162,261,989 ) (75,483,148 ) Subtotal (503,703,034 ) (183,432,960 ) (102,586,207 ) Other financial results Notes repurchase results - (3,208,025 ) (2,512,565 ) Derivative financial instruments results - (397,309 ) (489,617 ) Fair value gains on financial instruments through profit or loss 195,808,868 75,136,140 7,224,284 Others (2,771,374 ) (2,399,617 ) (2,991,575 ) Subtotal 193,037,494 69,131,189 1,230,527 (Loss) / Gain on net monetary position (56,520,664 ) 11,734,721 57,022,289 Total (72,780,726 ) (9,840,108 ) (2,646,645 ) (1) Includes Ps. 954,177, Ps. 1,191,598 and Ps. 1,769,776 of accrued interest corresponding to leasing liabilities, for the years ended December 31, 2023, 2022 and 2021.
Other Operating Results, Net	l) Other operating results, net 2023 2022 2021 Net increase in provisions (1) (700,775 ) (1,111,383 ) (1,905,927 ) Recovery of insurance 22,071 90,308 2,275,910 Recovery action of VAT and income tax (Note 20.c) - - 451,267 Others (80,083 ) 782,854 (39,850 ) Total (758,787 ) (238,221 ) 781,400 (1) Including legal expenses
Financial Assets at Amortized Cost	m) Financial assets at amortized cost 2023 2022 Current Non Current Current Non Current Fixed term deposits in foreign currency (1) 101,278,491 79,755,670 - 122,353,138 VRD bonds - - 4,478 - Private debt bonds 4,049,066 27,435,360 - 2,715,281 Total 105,327,557 107,191,030 4,478 125,068,419 (1) Includes restricted assets granted in guarantee to Telcosur and financial debt of the Company. See Note 13.
Financial Assets at Fair Value	n) Financial assets at fair value through profit or loss 2023 2022 Current Current Public debt bonds 83,786,508 22,304,585 Corporate bonds with related parties 9,982,891 8,005,655 Corporate bonds 103,903,220 80,369,361 Equity instruments 19,864,700 11,671,310 Total 217,537,319 122,350,911
Payroll and Social Security Taxes Payable	o) Payroll and social security taxes payable 2023 2022 Current Current Vacation benefit payable 3,681,422 4,036,952 Annual bonus payable 1,247,790 2,669,234 Social security taxes payable 1,289,519 1,469,673 UT 6,551 13,630 Total 6,225,282 8,189,489

INVESTMENTS IN ASSOCIATES (Tabl

INVESTMENTS IN ASSOCIATES (Tables)	12 Months Ended
	Dec. 31, 2023
INVESTMENTS IN ASSOCIATES [Abstract]
Investments in Associates	2023 2022 Description of securities Face Amount Book value Book value Name and issuer value Transporte y Servicios de Gas en Uruguay S.A. Ps. Uru. 1 196,000 26,759 42,046 Emprendimientos de Gas del Sur S.A. (liquidated) $ 1 116,130 - 2,180 Gas Link S.A. $ 1 502,962 423,973 436,905 Total 450,732 481,131

JOINT ARRANGEMENTS (Tables)

JOINT ARRANGEMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
JOINT ARRANGEMENTS [Abstract]
Joint Arrangements	The breakdown of the amounts included in the statements of financial position related to the Company’s participation in the UT and its results is the following: 2023 2022 Consolidated Statements of financial position Non Current assets - - Current Assets 61,759 224,276 Total 61,759 224,276 Non Current Liabilities - - Current Liabilities 422,838 867,650 Total 422,838 867,650 2023 2022 2021 Consolidated Statements of comprehensive income Gross (loss) / profit (102,742 ) 84 165 Operating loss (146,685 ) (24,458 ) (47,642 ) Net Financial results 648,817 439,521 856,156 Comprehensive income 502,132 415,063 808,514

SHARE OF (LOSS) _ PROFIT FROM_2

SHARE OF (LOSS) / PROFIT FROM ASSOCIATES (Tables)	12 Months Ended
	Dec. 31, 2023
SHARE OF (LOSS) / PROFIT FROM ASSOCIATES [Abstract]
(Loss) Profit from Associates	2023 2022 2021 EGS (liquidated) (2,180 ) (1,345 ) (959 ) TGU (15,287 ) (18,177 ) (17,968 ) Link (12,932 ) 300,219 147,685 Total (30,399 ) 280,697 128,758

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2023
PROPERTY, PLANT AND EQUIPMENT [Abstract]
Property, Plant and Equipment	2023 Cost Depreciations Accumulated at Accumulated at Beginning End of the the beginning the end Net Account of the year Additions Retirements Transfers year of the year Retirements For the year rate % of the year book value Pipelines 839,020,741 - - 4,366,209 843,386,950 471,482,642 - 20,871,783 2.2 492,354,425 351,032,525 Compressor plants 376,727,219 - - 8,769,398 385,496,617 267,613,306 - 12,625,163 3.3 to 25 280,238,469 105,258,148 Other plants 330,185 - - - 330,185 153,841 - 9,054 3.3 162,895 167,290 Stations of regulation and/or measurement of pressure 30,108,421 - - 974,720 31,083,141 24,131,670 - 804,933 4.0 24,936,603 6,146,538 Other technical installations 7,426,175 - - 546,862 7,973,037 5,030,464 - 251,312 6.7 5,281,776 2,691,261 Subtotal assets related to 1,253,612,741 - - 14,657,189 1,268,269,930 768,411,923 - 34,562,245 802,974,168 465,295,762 Non-regulated segment Pipelines 136,104,320 - - 24,506,426 160,610,746 15,036,810 - 4,818,462 2.2 19,855,272 140,755,474 Non-regulated segment Compressor plants 26,452,805 - - 130,324 26,583,129 18,187,533 - 2,329,807 3.3 to 25 20,517,340 6,065,789 Non-regulated segment Other plants 267,326,035 - - 23,061,319 290,387,354 141,193,042 - 9,396,945 3.3 150,589,987 139,797,367 Non-regulated segment Stations of regulation and/or measurement of pressure 8,821,403 - - 17 8,821,420 1,543,645 - 780,877 4.0 2,324,522 6,496,898 Non-regulated segment Other technical installations 3,388,956 - - - 3,388,956 2,079,941 - 279,823 6.7 2,359,764 1,029,192 Subtotal assets related to Other Services and Production and Commercialization of Liquids 442,093,519 - - 47,698,086 489,791,605 178,040,971 - 17,605,914 195,646,885 294,144,720 Lands 4,414,415 194,550 - 752,084 5,361,049 - - - - - 5,361,049 Buildings and constructions 49,753,851 1,813,740 - 2,676,774 54,244,365 25,523,734 - 1,604,647 2.0 27,128,381 27,115,984 Facilities and features in building 3,668,488 - - 2,266,099 5,934,587 1,749,603 - 288,267 4.0 2,037,870 3,896,717 Machinery, equipment and tools 17,497,662 203,931 (1,221 ) 162,243 17,862,615 12,503,375 (1,221 ) 1,736,581 6.7 to 10 14,238,735 3,623,880 UT Machinery, equipment and tools 11,338 - - - 11,338 11,338 - - 6.7 to 10 11,338 - Computers and Telecommunication systems 75,761,612 24,910 - 3,531,517 79,318,039 59,656,867 - 4,254,414 6.7 to 20 63,911,281 15,406,758 Vehicles 7,414,585 955,225 (771,024 ) - 7,598,786 5,928,862 (764,918 ) 550,162 20 5,714,106 1,884,680 Furniture 2,998,709 9,762 - 5,963 3,014,434 2,837,684 - 25,456 10 2,863,140 151,294 Materials 52,091,628 15,190,482 (1,104,322 ) (15,967,214 ) 50,210,574 - - - - - 50,210,574 Line pack 6,642,334 - - 169,305 6,811,639 344,610 - - - 344,610 6,467,029 Works in progress 56,080,056 119,222,352 - (55,952,046 ) 119,350,362 - - - - - 119,350,362 Total 1,972,040,938 137,614,952 (1,876,567 ) - 2,107,779,323 1,055,008,967 (766,139 ) 60,627,686 1,114,870,514 992,908,809 2022 Cost Depreciations Accumulated at Accumulated at Beginning End of the the beginning the end Net Account of the year Additions Retirements Transfers year of the year Retirements For the year rate % of the year book value Pipelines 825,437,750 - - 13,582,991 839,020,741 451,091,096 - 20,391,546 2.2 471,482,642 367,538,099 Compressor plants 363,849,815 - - 12,877,404 376,727,219 251,158,336 - 16,454,970 3.3 a 25 267,613,306 109,113,913 Other plants 330,185 - - - 330,185 143,599 - 10,242 3.3 153,841 176,344 Stations of regulation and/or measurement of pressure 29,591,752 - - 516,669 30,108,421 23,321,512 - 810,158 4.0 24,131,670 5,976,751 Other technical installations 6,117,435 - - 1,308,740 7,426,175 4,802,890 - 227,574 6.7 5,030,464 2,395,711 Subtotal assets related to natural gas transportation service 1,225,326,937 - - 28,285,804 1,253,612,741 730,517,433 - 37,894,490 768,411,923 485,200,818 Non-regulated segment Pipelines 135,525,158 - - 579,162 136,104,320 10,537,530 - 4,499,280 2.2 15,036,810 121,067,510 Non-regulated segment Compressor plants 26,226,773 - - 226,032 26,452,805 15,476,620 - 2,710,913 3.3 a 25 18,187,533 8,265,272 Non-regulated segment Other plants 241,609,687 - (5,801,923 ) 31,518,271 267,326,035 140,079,426 (5,801,923 ) 6,915,539 3.3 141,193,042 126,132,993 Non-regulated segment Stations of regulation and/or measurement of pressure 8,810,183 - - 11,220 8,821,403 1,197,400 - 346,245 4.0 1,543,645 7,277,758 Non-regulated segment Other technical installations 3,241,414 - - 147,542 3,388,956 1,799,394 - 280,547 6.7 2,079,941 1,309,015 Subtotal assets related to Other Services and Production and Commercialization of Liquids 415,413,215 - (5,801,923 ) 32,482,227 442,093,519 169,090,370 (5,801,923 ) 14,752,524 178,040,971 264,052,548 Lands 4,414,415 - - - 4,414,415 - - - - - 4,414,415 Buildings and constructions 48,593,836 - - 1,160,015 49,753,851 24,562,057 - 961,677 2.0 25,523,734 24,230,117 Facilities and features in building 3,603,108 - - 65,380 3,668,488 1,640,103 - 109,500 4.0 1,749,603 1,918,885 Machinery, equipment and tools 16,671,137 738,967 - 87,558 17,497,662 10,777,878 - 1,725,497 6.7 a 12,503,375 4,994,287 UT Machinery, equipment and tools 11,338 - - - 11,338 11,338 - - 6.7 a 11,338 - Computers and Telecommunication systems 71,219,582 - - 4,542,030 75,761,612 54,745,352 - 4,911,515 6.7 a 59,656,867 16,104,745 Vehicles 6,917,479 497,106 - - 7,414,585 5,361,985 - 566,877 20.0 5,928,862 1,485,723 Furniture 2,975,313 23,268 - 128 2,998,709 2,808,975 - 28,709 10.0 2,837,684 161,025 Materials 49,174,527 19,543,115 (299,705 ) (16,326,309 ) 52,091,628 - - - - - 52,091,628 Line pack 6,642,334 - - - 6,642,334 344,610 - - - 344,610 6,297,724 Works in progress 59,872,118 46,504,771 - (50,296,833 ) 56,080,056 - - - - - 56,080,056 Total 1,910,835,339 67,307,227 (6,101,628 ) - 1,972,040,938 999,860,101 (5,801,923 ) 60,950,789 1,055,008,967 917,031,971
Composition of Net Book Value of Property, Plant and Equipment	The following is the composition of the resulting net book value of Property, plant and equipment as of December 31, 2023 and 2022: 2023 2022 Cost 2,107,779,323 1,972,040,938 Accumulated depreciaton (1,114,870,514 ) (1,055,008,967 ) Total 992,908,809 917,031,971
Quantitative Information of Right-of-use Assets	As of December 31, 2023 and 2022, Property, plant and equipment contains the following assets for right of use: 2023 2022 Other plants 2,235,293 3,073,528 Compressor plants 5,549,632 7,630,745 Other technical installations 631,038 867,678 Buildings 1,450,992 - Total 9,866,955 11,571,951 The depreciations recorded in the years 2023, 2022 and 2021 of the rights-of use assets corresponds to the following: 2023 2022 2021 Other plants (838,235 ) (838,235 ) (838,235 ) Compressor plants (2,081,113 ) (2,081,113 ) (2,081,113 ) Other technical installations (236,640 ) (236,640 ) (236,640 ) Buildings (362,748 ) - - Total (3,518,736 ) (3,155,988 ) (3,155,988 )

LOANS (Tables)

LOANS (Tables)	12 Months Ended
	Dec. 31, 2023
LOANS [Abstract]
Short-term and Long-term Loans	Short-term and long-term loans as of December 31, 2023 and 2022 comprise the following: 2023 2022 Current Loans 2018 Notes Interest 4,277,626 2,919,070 Bank loans 49,994,730 5,662,649 Leases liabilities 6,294,835 3,625,240 Total Current loans 60,567,191 12,206,959 Non Current Loans 2018 Notes 380,225,912 259,379,199 Leases liabilities 10,921,411 9,647,624 Bank loans 19,933,952 13,401,649 Total non current loans 411,081,275 282,428,472 Total (1) 471,648,466 294,635,431 (1) As of December 31, 2023 and 2022, it is net of Notes repurchase of Ps 23,991,562 and Ps. 16,371,945, respectively. (2) Net of issuance expenses of Ps. 52,684 and Ps. 93,749 as of December 31, 2023 and 2022, respectively.
Activity of Loans	The activity of the loans as of December 31, 2023, 2022 and 2021 is the following: 2023 2022 2021 Leases liabilities Other payables Leases liabilities Other payables Leases liabilities Other payables Beginning balance 13,272,864 281,362,567 18,334,589 300,612,271 26,485,774 375,188,476 Inflation adjustment restatement (17,582,496 ) (265,418,470 ) (14,853,964 ) (182,625,878 ) (9,853,594 ) (140,127,829 ) Accrued interest 917,514 6,917,912 1,191,598 18,297,703 1,769,776 22,800,682 Effect of foreign exchange effect 22,489,416 422,504,305 12,474,271 148,406,853 5,388,047 68,806,173 VAT unpaid installments - - 72,191 - 81,626 - Proceeds from loans 1,799,578 35,743,858 - 19,197,823 - - Acquisition of notes result - - - 3,208,025 - 2,512,565 Payment of loans (1) (2,884,263 ) (10,890,826 ) (2,807,421 ) (268,393 ) (3,624,542 ) - Acquisition of notes - - - (7,637,322 ) - (5,820,906 ) Interest paid (2) (796,367 ) (15,787,126 ) (1,138,400 ) (17,828,515 ) (1,912,498 ) (22,746,890 ) Ending balance 17,216,246 454,432,220 13,272,864 281,362,567 18,334,589 300,612,271 (1) For the years ended on December 31, 2023, 2022 and 2021, Ps. 2,683,976, Ps. 2,807,421 and 3,624,542 respectively were cancelled through the offseting of debit balances maintained with the creditor (Pampa Energía). (2) For the years ended on December 31, 2023, 2022 and 2021, Ps. 796,367, Ps. 1,138,400, and 1,912,498, respectively, were cancelled through the offseting of debit balances maintained with the creditor (Pampa Energía).
Maturities of Current and Non-Current Loans	The maturities of the current and non-current loans as of December 31, 2023 are as follows, not including issuance expenses: To due Due As of 12/31/2024 From 1/01/2025 to 12/31/2025 From 1/01/2026 to 12/31/2026 From 1/01/2027 to 12/31/2027 Total 2018 Notes - 4,277,626 380,225,912 - - 384,503,538 Leases liabilities 609,435 5,685,400 6,258,196 4,283,042 380,173 17,216,246 Bank loans - 49,994,730 19,933,952 - - 69,928,682 Total 609,435 59,957,756 406,418,060 4,283,042 380,173 471,648,466
Future Minimum Lease Payments and Present Book Value	The following table sets reconciliation between the total of future minimum lease payments as of December 31, 2023, and their present book value: 12/31/2023 As of 12/31/2024 7,229,678 From 1/01/2025 to 12/31/2025 6,655,985 From 1/01/2026 to 12/31/2026 4,255,896 From 1/01/2027 to 12/31/2027 679,059 Total minimum future payments 18,820,618 Future financial charges on financial leases (1,604,372 ) Book Value financial leases 17,216,246
Conditions of 2018 Notes	On May 2, 2018, within the 2017 Global Program framework, the Company proceeded to the issuance of the 2018 Notes according to the following characteristics: 2018 Notes Amount in US$ 500,000,000 Interest Rate 6.75% annual Issuance price 99.725% Scheduled payment date Percentage of the principal to be paid Amortization May 2, 2025 100% Frequency of interest payment Semiannual, payable on May 2 and November 2 of each year. Guarantor None
Detailed of Other Financial Indebtedness	The following table shows the details of other financial indebtedness as of December 31, 2023: Currency Amount (in miles) Interest rate Expiration date USD 60,162 7.76 % Between January and November 2024 Euros 61 7.00 % May 2024
Disclosure of Bank Loans	In March the subsidiary Telcosur, renewed the loan for US taken in March 2022. The main terms of said loan are: Amount in US 24,000,000 Interest rate 1.5% annual Amortization date January 25, 2025 Interest payment frequency To the expiration Guarantee Fixed term in foreign currency(1) (1) Included as “Non-current financial assets measured at amortized cost”.

INCOME TAX AND DEFERRED TAX (Ta

INCOME TAX AND DEFERRED TAX (Tables)	12 Months Ended
	Dec. 31, 2023
INCOME TAX AND DEFERRED TAX [Abstract]
Income Tax Expense	The reconciliation between the charge computed for tax purposes and the income tax expense charged to the statement of comprehensive income in the years ended December 31, 2023, 2022 and 2021 is as follows: 2023 2022 2021 Current income tax (1,607,237 ) (49,381,853 ) (83,127,502 ) Deferred income tax (18,500,679 ) (3,747,882 ) 5,864,622 Total income tax (20,107,916 ) (53,129,735 ) (77,262,880 )
Net Deferred Tax Assets and Liabilities	The analysis of the net deferred tax assets and liabilities is as follows: 2023 2022 Deferred tax assets: Deferred tax assets to be recovered after more than 12 months 7,427,369 11,293,849 Deferred tax assets to be recovered after 12 months 9,358,979 4,399,654 Deferred tax liabilities: Deferred tax liabilities taxable after more than 12 months (94,421,498 ) (79,640,039 ) Deferred tax liabilities taxable after 12 months (6,949,086 ) (2,137,021 ) Deferred tax liabilities, net (84,584,236 ) (66,083,557 )
Components of Net Deferred Tax Assets and Liabilities	The components of the net deferred tax assets and tax liabilities as of December 31, 2023, 2022 and 2021 are the following: Deferred tax assets Account receivables discounted value Provisions for legal claims and other provisions Financial leases Contract liabilities Tax loss carryforward Tax inflation adjustment Financial assets at fair value through profit or loss Other receivables Total As of December 31, 2021 5,531 3,138,933 6,252,586 8,562,667 10,268,474 91,018 - - 28,319,209 Charge in results (5,531 ) (1,139,905 ) (1,752,749 ) 21,064 (10,268,474 ) (51,902 ) 571,791 - (12,625,706 ) As of December 31, 2022 - 1,999,028 4,499,837 8,583,731 - 39,116 571,791 - 15,693,503 Charge in results - (1,132,913 ) 1,312,391 (6,199,800 ) 1,403,426 (31,538 ) 2,150,011 3,591,268 1,092,845 As of December 31, 2023 - 866,115 5,812,228 2,383,931 1,403,426 7,578 2,721,802 3,591,268 16,786,348 Deferred tax liabilities Other receivables Loans Property, Plant and Equipment Cash and cash equivalents Inventories Tax adjustment Other liabilities Total As of December 31, 2021 (16,274 ) (508,877 ) (66,657,258 ) (104,689 ) (394,999 ) (22,187,106 ) (785,681 ) (90,654,884 ) Charge in results (355,515 ) 72,944 (4,413,964 ) (1,223,150 ) 21,749 13,990,079 785,681 8,877,824 As of December 31, 2022 (371,789 ) (435,933 ) (71,071,222 ) (1,327,839 ) (373,250 ) (8,197,027 ) - (81,777,060 ) Charge in results 371,789 58,385 (6,844,195 ) (4,024,407 ) (846,042 ) (8,309,054 ) - (19,593,524 ) As of December 31, 2023 - (377,548 ) (77,915,417 ) (5,352,246 ) (1,219,292 ) (16,506,081 ) - (101,370,584 )
Effective Income Tax Rate Reconciliation	Income tax expense computed at the statutory tax rate on pre-tax income differs from the income tax expense for the years ended December 31, 2023, 2022 and 2021 as follows: 2023 2022 2021 Pre tax income 43,625,948 153,769,841 204,230,976 Statutory income tax rate 35 % 35 % 35 % Pre tax income at statutory income tax rate (15,269,082 ) (53,819,444 ) (71,480,842 ) Tax effects due to: - Tax loss variation - - 10,268,474 - Adjustment affidavit previous year (143,706 ) (255,610 ) (409,984 ) - Tax inflation adjustment and restatement by inflation (4,621,560 ) 779,382 11,205,356 - Variation of tax rate - - (24,772,537 ) - Others (73,568 ) 165,937 (2,073,347 ) Total income tax (20,107,916 ) (53,129,735 ) (77,262,880 )

EVOLUTION OF PROVISIONS (Tables

EVOLUTION OF PROVISIONS (Tables)	12 Months Ended
	Dec. 31, 2023
EVOLUTION OF PROVISIONS [Abstract]
Evolution of Provisions	For legal claims and others Balances as of 12/31/2021 7,860,655 Inflation adjustment restatement (4,502,089 ) Additions 2,506,305 (1) Uses (63,054 ) Decreases (90,308 ) (2) Balances as of 12/31/2022 5,711,509 Inflation adjustment restatement (4,663,674 ) Additions 1,431,427 (3) Uses (4,648 ) Decreases - Balances as of 12/31/2023 2,474,614 (1) Ps. 1,111,383 are included in “Other operating expenses” and Ps. 1,394,922 in “Financial expenses”. (2) The total are included in “Other operating expenses”. (3) Ps. 730,652 are included in “Other operating expenses” and Ps. 700,775 in “Financial expenses”.

FINANCIAL RISK MANAGEMENT (Tabl

FINANCIAL RISK MANAGEMENT (Tables)	12 Months Ended
	Dec. 31, 2023
FINANCIAL RISK MANAGEMENT [Abstract]
Fixed-Rate and Floating-Rate Financial Assets and Liabilities	The following table shows a breakdown of the Company’s fixed-rate and floating-rate financial assets and liabilities as of December 31, 2023 and 2022: Financial assets Financial liabilities (1) 2023 2022 2023 2022 Fix interest rate 214,572,395 133,336,086 450,154,594 278,443,497 Variable interest rate 1,873,673 137,714 - - Total 216,446,068 133,473,800 450,154,594 278,443,497 (1) Includes 2018 Notes. For further information see Note 13 to the Consolidated Financial Statements.
Provision for Losses	On this basis, the provision for losses for the year ended December 31, 2023 for trade receivables was determined as follows: Ratio Non-due 90 days 120 days 180 days +240 days Natural Gas Transportation segment 0 % 0.50 % 5 % 10 % 100 % Other segments 0 % 0.25 % 2 % 5 % 100 %
Current and Non-Current Sales Receivables	As of December 31, 2023 and 2022, current and non-current sales receivables, net of allowance for doubtful accounts, amounted to: 2023 2022 Current trade receivables 51,103,234 53,162,940 Allowances for doubful accounts (1) (301,770 ) (412,681 ) Total 50,801,464 52,750,259 (1) Said amount represents the best estimate made by tgs
Major Customers	In the ordinary course of business, the Company provides natural gas transportation services mainly to natural gas distribution companies, CAMMESA and Pampa Energía. The amounts of net sales made to the principal customers to which Natural Gas Transportation services were provided in the years ended December 31,2023, 2022 and 2021 and the sales receivable balances (net of allowances) as of December 31, 2023 and 2022 are set forth below: 2023 2022 2021 Revenues Trade receivables Revenues Trade receivables Revenues MetroGas 24,318,307 1,476,898 32,248,616 2,392,212 36,814,036 Camuzzi Gas Pampeana S.A. 18,070,335 1,086,152 23,880,326 1,767,771 27,120,380 Naturgy Argentina 14,712,603 945,579 19,575,169 1,505,818 21,958,655 CAMMESA 8,847,362 1,463,834 11,818,443 4,297,818 16,816,760 Pampa Energía 3,460,789 265,685 4,582,093 347,064 5,189,780 Camuzzi Gas del Sur S.A. 4,487,300 66,625 5,657,561 368,109 6,268,564 The amounts of Liquids Production and Commercialization revenues made to major customers during the years ended December 31, 2023, 2022 and 2021 and revenues receivable balances (net of allowances) as of December 31, 2023 and 2022 are set forth below: 2023 2022 2021 Revenues Trade receivables Revenues Trade receivables Revenues PBB Polisur 101,023,042 7,493,584 79,688,674 11,115,350 83,014,038 Geogas Trading S.A. 8,327,911 - 11,424,167 - 23,051,172 Italgas S.A. - - - - 918,740 YPF 4,863,755 89,175 8,092,448 501,014 11,522,821 Petrobras Global Trading BV 1,907,031 1,907,031 873,237 - 34,110,130 Trafigura Beheer 41,344,487 3,088,637 49,727,977 2,796,525 42,010,476 Pampa Energía 8,605,778 646,317 11,158,452 877,466 15,558,595 The amounts of Midstream revenues made to major customers during the years ended December 31, 2023, 2022 and 2021 and revenues receivable balances (net of allowances) as of December 31, 2023 and 2022 are set forth below: 2023 2022 2021 Revenues Trade receivables Revenues Trade receivables Revenues Tecpetrol 11,613,064 1,688,724 8,471,994 1,301,080 2,727,791 Exxomobil Exploration 5,320,819 887,297 5,086,118 755,238 5,775,892 YPF 12,927,055 3,766,193 13,323,059 2,631,812 14,107,367 Vista Oil 2,059,717 483,254 733,131 379,111 - Pluspetrol 12,362,816 2,774,674 8,216,597 856,969 7,326,827 Pampa Energía 17,632,528 4,225,255 12,371,684 2,822,228 7,366,239
Maturities of Financial Assets	Below is a detail of the maturities of the financial assets included in (i) cash and cash equivalents, (ii) other financial assets, (iii) trade receivables and (iv) other receivables as of December 31, 2023 and 2022: December 31, 2023 Cash and cash equivalents Financial assets Credits (1) (2) Without specified maturity 6,599,199 217,537,319 12,924 With specified maturity Overdue Until 12-31-2022 - - 432,064 From 01-01-23 to 03-31-23 - - 97 From 04-01-23 to 06-30-23 - - 211 From 07-01-23 to 09-30-23 - - 9,478 From 10-01-23 to 12-31-23 - - 3,107,489 Total overdue - - 3,549,339 Non-due From 01-01-24 to 03-31-24 - 101,278,492 45,365,062 From 04-01-24 to 06-30-24 - 4,027,889 7,479,194 From 07-01-24 to 09-30-24 - - 7,371 From 10-01-24 to 12-31-24 - 21,177 9,965 During 2025 - 107,191,029 19,591 During 2026 - - - During 2027 - - - From 2028 onwards - - - Total non-due - 212,518,587 52,881,183 Total with specified maturity - 212,518,587 56,430,522 Total 6,599,199 430,055,906 56,443,446 (1) The total amount of the receivables without specified maturity is recorded in Non-current assets. (2) Includes financial assets recorded in trade receivables and other receivables, excluding allowance for doubtful accounts. December 31, 2022 Cash and cash equivalents Financial assets Credits (1) (2) Without specified maturity 9,307,806 122,350,911 125,774 With specified maturity Overdue Until 12-31-2021 - - 540,221 From 01-01-22 to 03-31-22 - - 25,433 From 04-01-22 to 06-30-22 - - 82,296 From 07-01-22 to 09-30-22 - - 70,160 From 10-01-22 to 12-31-22 - - 4,513,994 Total overdue - - 5,232,104 Non-due From 01-01-23 to 03-31-23 - 598 60,837,510 From 04-01-23 to 06-30-23 - 598 354,986 From 07-01-23 to 09-30-23 - 3,282 180,405 From 10-01-23 to 12-31-23 - - 11,687 During 2024 - 125,068,419 43,678 During 2025 - - - During 2026 - - - From 2027 onwards - - - Total non-due - 125,072,897 61,428,266 Total with specified maturity - 125,072,897 66,660,370 Total 9,307,806 247,423,808 66,786,144 (1) The total amount of the receivables without specified maturity is recorded in Non-current assets. (2) Includes financial assets recorded in trade receivables and other receivables, excluding allowance for doubtful accounts.
Maturities of Financial Liabilities	Below is a detail of the maturities of the Company’s financial liabilities corresponding to: commercial debts, remunerations, other debts and financial debts as of December 31, 2023 and 2022. The amounts presented in the tables represent contractual undiscounted cash flows and, therefore, do not correspond to the amounts presented in the statement of financial position. These estimates are made on the basis of information available at the end of each year and may not reflect actual amounts in the future. Therefore, the amounts shown are provided for illustrative purposes only: December 31, 2023 Loans Other financial liabilities Leases liabilities Without specified maturity - - - With specified maturity Overdue Until 12-31-2022 - 496,213 - From 01-01-23 to 03-31-23 - 311 - From 04-01-23 to 06-30-23 - 311 - From 07-01-23 to 09-30-23 - 311 - From 10-01-23 to 12-31-23 - 311 609,435 Total overdue - 497,457 609,435 Non-due From 01-01-24 to 03-31-24 21,913,365 46,127,826 1,655,061 From 04-01-24 to 06-30-24 27,826,772 104,969 1,655,061 From 07-01-24 to 09-30-24 119,544 - 1,655,061 From 10-01-24 to 12-31-24 28,823,183 - 1,655,061 During 2025 438,117,650 - 6,655,985 During 2026 - - 4,255,896 During 2027 - - 679,059 From 2028 onwards - - - Total non-due 516,800,514 46,232,795 18,211,184 Total with specified maturity 516,800,514 46,730,252 18,820,619 Total 516,800,514 46,730,252 18,820,619 December 31, 2022 Loans Other financial liabilities Financial leases Without specified maturity - - - With specified maturity Overdue Until 12-31-2021 - 718,333 - From 01-01-22 to 03-31-22 - 968 - From 04-01-22 to 06-30-22 - 968 - From 07-01-22 to 09-30-22 - 968 - From 10-01-22 to 12-31-22 - 968 415,882 Total overdue - 722,205 415,882 Non-due From 01-01-23 to 03-31-23 - 39,074,182 1,031,659 From 04-01-23 to 06-30-23 10,328,560 245,224 1,031,659 From 07-01-23 to 09-30-23 4,801,277 - 1,031,659 From 10-01-23 to 12-31-23 9,309,765 - 1,031,659 During 2024 18,619,530 - 4,127,191 During 2025 285,154,656 - 4,127,191 During 2026 - - 2,465,502 From 2027 onwards - - - Total non-due 328,213,788 39,319,406 14,846,520 Total with specified maturity 328,213,788 40,041,611 15,262,402 Total 328,213,788 40,041,611 15,262,402
Gearing Ratio	During the years ended December 31, 2023 and 2022, the gearing ratio was as follows: 2023 2022 Total debt (Note 13) 471,648,466 294,635,431 Total equity 855,674,894 832,156,862 Total capital 1,327,323,360 1,126,792,293 Gearing Ratio 0.36 0.26
Categories of Financial Assets and Liabilities	The categorization of financial assets and liabilities as of December 31, 2023 and 2022 is included below: December 31, 2023 Financial assets at fair value Financial assets at amortized cost Total CURRENT ASSETS Trade receivables - 50,801,464 50,801,464 Other receivables - 5,325,726 5,325,726 Financial assets at amortized cost - 105,327,557 105,327,557 Financial assets at fair value through profit or loss 217,537,319 - 217,537,319 Cash and cash equivalents 2,053,961 4,545,238 6,599,199 Total current assets 219,591,280 165,999,985 385,591,265 NON-CURRENT ASSETS Other receivables - 14,486 14,486 Other financial assets at amortized cost - 107,191,030 107,191,030 Total non-current assets - 107,205,516 107,205,516 Total assets 219,591,280 273,205,501 492,796,781 Financial liabilities at fair value Financial liabilities at Total CURRENT LIABILITIES Trade payables - 41,723,198 41,723,198 Loans - 60,567,191 60,567,191 Payroll and social security taxes payables - 4,934,640 4,934,640 Other payables - 74,374 74,374 Total current liabilities - 107,299,403 107,299,403 NON-CURRENT LIABILITIES Loans - 411,081,275 411,081,275 Total non-current liabilities - 411,081,275 411,081,275 Total liabilities - 518,380,678 518,380,678 December 31, 2022 Financial assets at fair value Financial assets at amortirzed cost Total CURRENT ASSETS Trade receivables - 52,750,259 52,750,259 Other receivables - 13,576,805 13,576,805 Financial assets at amortized cost - 4,478 4,478 Financial assets at fair value through profit or loss 122,350,911 - 122,350,911 Cash and cash equivalents 8,301,548 1,006,258 9,307,806 Total current assets 130,652,459 67,337,800 197,990,259 NON-CURRENT ASSETS Other receivables - 46,397 46,397 Financial assets at amortized cost - 125,068,419 125,068,419 Total non-current assets - 125,114,816 125,114,816 Total assets 130,652,459 192,452,616 323,105,075 Financial liabilities at fair value Financial liabilities at Total CURRENT LIABILITIES Trade payables - 32,775,452 32,775,452 Loans - 12,206,959 12,206,959 Payroll and social security taxes payables - 6,706,238 6,706,238 Other payables - 892,354 892,354 Total current liabilities - 52,581,003 52,581,003 NON-CURRENT LIABILITIES Loans - 282,428,472 282,428,472 Total non-current liabilities - 282,428,472 282,428,472 Total liabilities - 335,009,475 335,009,475
Fair Value of Financial Assets and Liabilities	The table below shows different assets at their fair value classified by hierarchy as of December 31, 2023 and 2022: As of December 31, 2023 Level 1 Level 2 Level 3 Total Financial assets at fair value Cash and cash equivalents 2,053,961 - - 2,053,961 Financial assets at fair value through profit or loss 217,537,319 - - 217,537,319 Total 219,591,280 - - 219,591,280 As of December 31, 2022 Level 1 Level 2 Level 3 Total Financial assets at fair value Cash and cash equivalents 8,301,549 - - 8,301,549 Financial assets at fair value through profit or loss 122,350,911 - - 122,350,911 Total 130,652,460 - - 130,652,460 The estimated fair value of Non-current loans is estimated based on quoted market prices. The following table reflects the carrying amount and estimated fair value of the 2018 Notes at December 31, 2023, based on their quoted market price: As of December 31, 2023 Carrying amount Fair value 2018 Notes 384,503,538 365,967,850

ASSETS AND LIABILITIES IN FOR_2

ASSETS AND LIABILITIES IN FORREIGN CURRENCY (Tables)	12 Months Ended
	Dec. 31, 2023
ASSETS AND LIABILITIES IN FORREIGN CURRENCY [Abstract]
Balances of Assets and Liabilities in Foreign Currency	Balances in foreign currencies as of December 31, 2023 and 2022 are detailed below: 2023 2022 Foreign currency Amount Foreign currency Amount and amount Exchange in local and amount in local (in thousands) rate currency (in thousands) currency CURRENT ASSETS Cash and cash equivalents US$ 5,607 805.450 (1) 4,515,935 US$ 1,613 888,870 Financial assets at amortized cost US$ 130,867 805.450 (1) 105,406,825 US$ - - Financial assets at fair value through profit or loss (3) US$ 226,454 805.450 (1) 182,397,194 176,852 97,457,295 Trade receivables US$ 51,045 805.450 (1) 41,114,195 US$ 66,107 36,429,385 Total current assets US$ 413,973 333,434,149 US$ 244,572 134,775,550 NON CURRENT ASSETS Financial assets at amortized cost (4) US$ 133,082 805.450 (1) 107,191,030 US$ 226,957 125,068,419 Total non current assets US$ 133,082 107,191,030 US$ 226,957 125,068,419 TOTAL ASSETS US$ 547,055 440,625,179 US$ 471,529 259,843,969 CURRENT LIABILITIES Trade payables US$ 39,092 808.450 (2) 31,603,927 US$ 38,655 21,325,569 Euros 1,306 894.710 (2) 1,168,491 Euros 432,000 255,488 Loans US$ 74,847 808.450 (2) 60,509,906 US$ 21,819 12,037,512 Euros 64 894.710 (2) 57,285 Euros 287,000 169,446 Total current liabilities US$ 113,939 92,113,833 US$ 60,474 33,363,081 Euros 1,370 1,225,776 Euros 719,000 424,934 NON CURRENT LIABILITIES Loans US$ 508,481 808.450 (2) 411,081,275 US$ 511,933 282,428,472 Contract liabilities US$ - 808.450 (2) - US$ 10,106 5,575,321 Total non current liabilities US$ 508,481 411,081,275 US$ 522,039 288,003,793 TOTAL LIABILITIES US$ 622,420 503,195,108 US$ 582,513 321,366,874 Euros 1,370 1,225,776 Euros 719 424,934 (1) Buy exchange rate at the end of fiscal year (2) Sell exchange rate at the end of fiscal year (3) Includes public and private debt bonds Dólar Linked for Ps. 118,095,597. (4) Includes time deposits Dólar Linked for Ps. 31,383,601.

COMMON STOCK AND DIVIDENDS (Tab

COMMON STOCK AND DIVIDENDS (Tables)	12 Months Ended
	Dec. 31, 2023
COMMON STOCK AND DIVIDENDS [Abstract]
Common Stock	As of December 31, 2023, 2022 and 2021, tg s Shares Class Amount of common stock, subscribed, issued, paid in, and authorized for public offer Common Shares Class (Face value $ 1, 1 vote) Outstandings shares Treasury Shares Common Stock Class “A” 405,192,594 - 405,192,594 Class “B” 347,568,464 41,734,225 389,302,689 Total 752,761,058 41,734,225 794,495,283

BALANCES AND TRANSACTIONS WIT_2

BALANCES AND TRANSACTIONS WITH RELATED COMPANIES (Tables)	12 Months Ended
	Dec. 31, 2023
BALANCES AND TRANSACTIONS WITH RELATED COMPANIES [Abstract]
Balances with Related Parties	The detail of significant outstanding balances for transactions entered into by tgs and its related parties as of December 31, 2023 and 2022 is as follows: 2023 2022 Company Accounts receivable Accounts payable Accounts receivable Accounts payable Controlling shareholder: CIESA - - 115 - Company which exercises joint control on the controlling shareholder: Pampa Energía (1) 6,601,689 16,932,954 4,046,758 15,226,146 Associates with significative influence: Link 17,459 - 14,583 - TGU - 128,683 - 87,814 Other related companies: Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) 38,298 55,682 61,332 54,553 CT Barragán S.A. 15,558 - 13,372 - Oleoductos del Valle S.A. 6,146 - - - SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. 11,044 4,040,743 6,935 - Transener S.A. 61 - 94 - Total 6,690,255 21,158,062 4,143,189 15,368,513 (1) Accounts payable includes Ps. 14,747,577 and Ps. 13,272,864 corresponding to the financial leasing recorded as “Loans” as of December 31, 2023 and 2022, respectively.
Transactions with Related Parties	The detail of significant transactions with related parties for the years ended December 31, 2023, 2022 and 2021 is as follows: Year ended December 31, 2023 Revenues Costs Financial results Company Natural Gas Transportation Production and commercialization of liquids Midstream Gas purchase and others Compensation for technical assistance Revenues for administrative services Interest expense Interest gain / Gain / (loss) on fair value Selling expenses (1) Controlling shareholder: CIESA - - - - - 219 - - - Company which exercises joint control on the controlling shareholder: Pampa Energía 3,460,789 8,605,778 17,632,528 16,522,448 6,078,353 - 917,514 - - Associates with significant influence: Link - - 141,201 - - - - - - Other related companies: SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. - - 53,269 - - - - - - Transener S.A. - - 593 - - - - - - Oleoductos del Valle S.A. 89,665 - - - - - - - - CT Barragán S.A. - - 59,891 - - - - 6,810,283 - Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) 700,506 - - - - - - - - Fundación TGS - - - - - - - - 141,456 Total 4,250,960 8,605,778 17,887,482 16,522,448 6,078,353 219 917,514 6,810,283 141,456 (1) Corresponds to donations expenses. Additionally, during the year ended December 31, 2023, the Company received from SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A., construction engineering services for Ps. 41,077,629 which are activated within the balance of advances to suppliers. Year ended December 31, 2022 Revenues Costs Financial results Company Natural Gas Transportation Production and commercialization of liquids Midstream Gas purchase and others Compensation for technical assistance Revenues for administrative services Interest expense Interest gain / Gain / (loss) on fair value Selling expenses (1) Controlling shareholder: CIESA - - - - - 504 - - - Company which exercises joint control on the controlling shareholder: Pampa Energía 4,582,093 11,158,452 12,371,693 18,143,329 9,551,489 - 1,191,598 - - Associates with significant influence: Link - - 145,583 - - - - - - Other related companies: SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A. - - 22,431 - - - - - - Transener S.A. - - 1,299 - - - - - - CT Barragán S.A. - - 54,369 - - - - 300,222 - Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) 929,764 - - - - - - - - Fundación TGS - - - - - - - - 96,720 Total 5,511,857 11,158,452 12,595,375 18,143,329 9,551,489 504 1,191,598 300,222 96,720 (1) Corresponds to donations expenses. Additionally, during the year ended December 31, 2022, the Company received from SACDE Sociedad Argentina de Construcción y Desarrollo Estratégico S.A., construction engineering services for Ps. 10,335,414 which are activated within the balance of advances to suppliers. Year ended December 31, 2021 Revenues Costs Financial results Company Natural Gas Transportation Production and commercialization of liquids Midstream Gas purchase and others Compensation for technical assistance Revenues for administrative services Interest expense Interest gain / Gain / (loss) on fair value Selling expenses (1) Controlling shareholder: CIESA - - - - - 863 - - - Company which exercises joint control on the controlling shareholder: Pampa Energía 5,189,780 15,558,595 7,366,239 17,526,586 13,235,940 - 1,769,776 - - Associates with significant influence: Link - - - - - - - - - Other related companies: Oleoductos del Valle S.A. 160,506 - 168,478 - - - - - - Transener S.A. - - 2,183 - - - - - - CT Barragán S.A. - - 83,018 - - - - 1,507,468 - Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) 902,338 - - - - - - - - Fundación TGS - - - - - - - - 7,091 Total 6,252,624 15,558,595 7,619,918 17,526,586 13,235,940 863 1,769,776 1,507,468 7,091 (1)

CONTRACTUAL OBLIGATIONS (Tables

CONTRACTUAL OBLIGATIONS (Tables)	12 Months Ended
	Dec. 31, 2023
CONTRACTUAL OBLIGATIONS [Abstract]
Contractual Commitments	As of December 31, 2023, the Company had the following contractual commitments: Estimated maturity date Total Due less than one year As of 12/31/2024 From 01/01/2025 to 12/31/2025 From 01/01/2026 to 12/31/2026 From 01/01/2027 to 12/31/2027 Financial indebtedness (1) 496,550,458 - 78,682,864 417,867,594 - - Purchase obligations (2) 45,693,729 - 45,693,729 - - - Financial Leases 18,820,619 609,434 6,620,245 6,655,985 4,255,896 679,059 Total 561,064,806 609,434 130,996,838 424,523,579 4,255,896 679,059 (1) Corresponds to the cancellation of principal and interest of the financial indebtedness. For further information, see Note 13. (2) Corresponds to purchase of natural gas contracts for the processing of liquids.

BUSINESS DESCRIPTION, Summary (

BUSINESS DESCRIPTION, Summary (Details)	12 Months Ended
	Dec. 31, 2023 Extension
Business Overview [Abstract]
Term of transportation license granted	35 years
Number of extension entitled	1
Term of the extension	10 years

BUSINESS DESCRIPTION, Major Sha

BUSINESS DESCRIPTION, Major Shareholders (Details)	12 Months Ended
	Dec. 31, 2023
Major Shareholders [Abstract]
Percentage of ownership	5.25%
Transporte y Servicios de Gas en Uruguay S.A. (TGU) [Member]
Major Shareholders [Abstract]
Percentage of ownership in associate	49%
Gas Link S.A. [Member]
Major Shareholders [Abstract]
Percentage of ownership in associate	49%
TELCOSUR S.A. [Member]
Major Shareholders [Abstract]
Percentage of ownership	99.98%
CTG Energia S.A.U. [Member]
Major Shareholders [Abstract]
Percentage of ownership	100%
Pampa Energia [Member] | Transporte y Servicios de Gas en Uruguay S.A. (TGU) [Member]
Major Shareholders [Abstract]
Percentage of joint ownership	51%
Pampa Energia [Member] | TELCOSUR S.A. [Member]
Major Shareholders [Abstract]
Percentage of joint ownership	0.02%
Public Offering [Member]
Major Shareholders [Abstract]
Percentage of ownership	44%
Public Offering [Member] | FGS-ANSES [Member]
Major Shareholders [Abstract]
Percentage of ownership	24%
Public Offering [Member] | BYMA [Member]
Major Shareholders [Abstract]
Percentage of ownership	8%
Public Offering [Member] | NYSE [Member]
Major Shareholders [Abstract]
Percentage of ownership	12%
Treasury Shares [Member]
Major Shareholders [Abstract]
Percentage of ownership	5%
CIESA [Member]
Major Shareholders [Abstract]
Percentage of ownership	51%
CIESA [Member] | Pampa Energia [Member]
Major Shareholders [Abstract]
Percentage of joint ownership	50%
CIESA [Member] | GIP and PCT [Member]
Major Shareholders [Abstract]
Percentage of joint ownership	50%
Investing Public [Member]
Major Shareholders [Abstract]
Percentage of ownership	25%
Shell Argentina S.A. [Member] | Gas Link S.A. [Member]
Major Shareholders [Abstract]
Percentage of joint ownership	25.50%
Percentage of ownership in associate	25.50%
Pan American Sur S.A. [Member] | Gas Link S.A. [Member]
Major Shareholders [Abstract]
Percentage of joint ownership	20.40%
Percentage of ownership in associate	20.40%
Wintershall Dea Argentina S.A. [Member] | Gas Link S.A. [Member]
Major Shareholders [Abstract]
Percentage of joint ownership	5.10%

BUSINESS DESCRIPTION, Economic

BUSINESS DESCRIPTION, Economic Context (Details) $ / shares in Units, $ in Millions		12 Months Ended
	Oct. 03, 2023	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2022	Dec. 10, 2023 $ / $	Dec. 09, 2023 $ / $
General framework [Abstract]
Liquidation of foreign currency by agro-export sector | $		$ 20,000
Exchange rate (in Ps. per dollars) | $ / $				800	350
Percentage of monthly devaluation peso against U.S. dollars		2%
Decrease in GDP		1.40%
Cumulative increase in inflation rate		211.40%
Percentage of population living in poverty		40.20%
Official exchange rate (BNA selling rate) | $ / shares		$ 808.45
Exchange rate gap		125%
Percentage of gap with blue chip swap dollar		20%
Primary fiscal deficit accelerated		3%
Tax regulations [Abstract]
Percentage of tax on personal, cultural and recreational services		30%
Percentage of tax for importation of luxury goods		30%
Percentage of tax for technical, legal, accounting, managerial services, business services in general, charges for use of intellectual property, advertising, engineering, audiovisual services, among others		25%
Percentage of tax for import or export operations of goods		17.50%	7.50%
Percentage of tax for merchandise		17.50%	7.50%
Percentage of tax to be paid for acquisition of goods of final payment		95%
Percentage of tax to be paid at the time of accessing MULC for acquisition of goods of final payment		5%
Export settlement [Abstract]
Percentage of value of exports in foreign currency	75%	80%
Percentage of value of exports in pesos	25%	20%

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES, Consolidation (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Telcosur [Member]
Subsidiaries [Abstract]
Company	Telcosur	Telcosur
Incorporation country	Argentina	Argentina
Closing date	December 31	December 31
Main activity	Telecommunication Services	Telecommunication Services
Telcosur [Member] | Direct [Member]
Subsidiaries [Abstract]
Shareholding and voting	99.98%	99.98%
Telcosur [Member] | Indirect [Member]
Subsidiaries [Abstract]
Shareholding and voting	0%	0%
CTG [Member]
Subsidiaries [Abstract]
Company	CTG	CTG
Incorporation country	Argentina	Argentina
Closing date	December 31	December 31
Main activity	Electricity related services	Electricity related services
CTG [Member] | Direct [Member]
Subsidiaries [Abstract]
Shareholding and voting	100%	100%
CTG [Member] | Indirect [Member]
Subsidiaries [Abstract]
Shareholding and voting	0%	0%
TGU [Member]
Associates [Abstract]
Company	TGU
Shareholding and voting	49%
Country	Uruguay
Main activity	Pipeline maintenance
Closing date	December 31
Link [Member]
Associates [Abstract]
Company	Link
Shareholding and voting	49%
Country	Argentina
Main activity	Pipeline exploitation and construction
Closing date	December 31
EGS [Member]
Associates [Abstract]
Company		EGS
Shareholding and voting		49%
Closing date		March 2023

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES, Regulatory Framework (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Regulatory framework [Abstract]
Inflation rate	211.40%	94.79%	50.94%

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES, Property, Plant and Equipment (Details) $ in Thousands, $ in Millions	Dec. 31, 2023 ARS ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 ARS ($)
Property, plant and equipment [Abstract]
Property, plant and equipment from privatization of GdE	$ 992,908,809		$ 917,031,971
GdE [Member]
Property, plant and equipment [Abstract]
Percentage of common stock considered for assets value	70%	70%
Value of assets, price paid on common stock from privatization of GdE		$ 561.2
Value of common stock from privatization of GdE		801.7
Debt assumed from privatization of GdE		395
Property, plant and equipment from privatization of GdE		$ 1,196.7

SIGNIFICANT ACCOUNTING POLICI_7

SIGNIFICANT ACCOUNTING POLICIES, Income Tax and Deferred Income Tax (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income tax and deferred income tax [Abstract]
Provisions for income taxes	$ 0	$ 0
Tax rate on dividends distributions	7%
Accumulated taxable net profit [Abstract]
Accumulated taxable net profit, will pay one	$ 0
Accumulated taxable net profit, will pay two	3,575,302
Accumulated taxable net profit, will pay three	42,188,567
Accumulated taxable net profit, on the surplus one	0
Accumulated taxable net profit, on the surplus two	14,301,209
Accumulated taxable net profit, on the surplus three	143,012,092
Bottom of range [member]
Accumulated taxable net profit [Abstract]
Accumulated taxable net profit, one	0
Accumulated taxable net profit, two	14,301,209
Accumulated taxable net profit, three	$ 143,012,092
Accumulated taxable net profit, more than percentage one	25%
Accumulated taxable net profit, more than percentage two	30%
Accumulated taxable net profit, more than percentage three	35%
Top of range [member]
Accumulated taxable net profit [Abstract]
Accumulated taxable net profit, one	$ 14,301,209
Accumulated taxable net profit, two	$ 143,012,092

SIGNIFICANT ACCOUNTING POLICI_8

SIGNIFICANT ACCOUNTING POLICIES, Equity Accounts (Details)	12 Months Ended
	Dec. 31, 2023
Equity accounts [Abstract]
Percentage of legal reserve of net income	5%
Percentage of legal reserve on sum of Capital stock and Adjustment to capital stock balances	20%

SIGNIFICANT ACCOUNTING POLICI_9

SIGNIFICANT ACCOUNTING POLICIES, Basic and Diluted Earnings Per Share (Details) - ARS ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings per share [Abstract]
Net income attributable to owners of the Company		$ 23,517,458	$ 100,640,069	$ 126,968,077
Weighted average number of outstanding shares (in shares)	[1]	752,761,058	752,761,058	752,761,058
Basic earnings per share (in pesos per share)		$ 31.24	$ 133.69	$ 168.67
Diluted earnings per share (in pesos per share)		$ 31.24	$ 133.69	$ 168.67
[1]The weighted average number of shares excludes treasury shares

CRITICAL ACCOUNTING ESTIMATES_2

CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 ARS ($)
CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS [Abstract]
Percentage points in probability of occurrence in base scenario	50%
Percentage points in probability of occurrence in optimistic scenario	35%
Percentage points in probability of occurrence in pessimistic scenario	15%
Natural Gas Transportation [Member] | Carrying Amount [member]
Book value of PPE [Abstract]
Cash generating units	$ 571,160,601

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - ARS ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Non-cash Investing and Financing Activities [Abstract]
Unpaid acquisition of PPE		$ 7,104,214	$ 5,751,534	$ 5,779,850
Principal payment of financial lease	[1]	$ 2,683,976	$ 2,807,421	$ 3,624,542
[1]Cancelled through compensation with trade receivables with the creditor. See Note 13.

CONSOLIDATED BUSINESS SEGMENT_3

CONSOLIDATED BUSINESS SEGMENT INFORMATION (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 ARS ($) Segment	Dec. 31, 2022 ARS ($)	Dec. 31, 2021 ARS ($)
Operating segments [Abstract]
Revenues	$ 452,808,754	$ 512,342,769	$ 539,731,171
Cost of sales	(284,745,744)	(299,080,771)	(289,121,457)
Administrative expenses	(20,445,255)	(17,919,744)	(15,558,135)
Selling expenses	(30,421,895)	(31,774,781)	(29,084,116)
Other operating results	(758,787)	(238,221)	781,400
Operating profit	116,437,073	163,329,252	206,748,863
Depreciation of property, plant and equipment	(60,627,686)	(60,950,789)	(58,299,089)
Identifiable assets	1,525,790,880	1,283,286,687	1,262,820,015
Identifiable liabilities	$ 670,115,986	451,129,825	531,303,259
Reportable Segments [Member]
Operating segments [Abstract]
Number of reportable segments | Segment	4
Reportable Segments [Member] | Natural Gas Transportation [Member]
Operating segments [Abstract]
Revenues	$ 99,052,395	126,566,847	148,634,694
Cost of sales	(90,767,353)	(91,420,235)	(94,663,455)
Administrative expenses	(14,607,853)	(13,175,069)	(11,896,541)
Selling expenses	(7,906,362)	(9,402,172)	(10,443,853)
Other operating results	(813,350)	(561,630)	(1,235,653)
Operating profit	(12,233,397)	15,634,893	35,856,821
Depreciation of property, plant and equipment	(40,555,152)	(44,797,434)	(43,111,810)
Identifiable assets	663,256,185	698,770,492	755,351,383
Identifiable liabilities	325,592,353	213,757,357	243,054,283
Reportable Segments [Member] | Production and Commercialization of Liquids [Member]
Operating segments [Abstract]
Revenues	265,413,067	324,533,037	338,063,360
Cost of sales	(161,942,800)	(183,060,361)	(175,262,050)
Administrative expenses	(3,204,974)	(2,582,373)	(2,068,133)
Selling expenses	(14,424,099)	(17,868,518)	(15,225,336)
Other operating results	(77,489)	118,148	1,952,096
Operating profit	85,763,705	121,139,933	147,459,937
Depreciation of property, plant and equipment	(4,502,892)	(4,074,803)	(3,720,829)
Identifiable assets	333,249,699	248,394,528	233,222,088
Identifiable liabilities	23,465,448	24,731,014	66,653,975
Reportable Segments [Member] | Midstream [Member]
Operating segments [Abstract]
Revenues	85,614,680	58,379,759	50,253,829
Cost of sales	(32,605,483)	(26,181,847)	(22,716,039)
Administrative expenses	(2,471,994)	(1,953,283)	(1,450,879)
Selling expenses	(7,683,464)	(4,162,916)	(3,145,578)
Other operating results	132,052	205,261	62,590
Operating profit	42,985,791	26,286,974	23,003,923
Depreciation of property, plant and equipment	(15,569,642)	(12,078,552)	(11,466,450)
Identifiable assets	502,685,961	320,338,223	271,943,691
Identifiable liabilities	299,050,047	198,581,048	220,958,204
Reportable Segments [Member] | Telecommunications [Member]
Operating segments [Abstract]
Revenues	2,728,612	2,863,126	2,779,288
Cost of sales	(2,239,234)	(2,045,480)	(1,941,542)
Administrative expenses	(160,434)	(209,019)	(142,582)
Selling expenses	(407,970)	(341,175)	(269,349)
Other operating results	0	0	2,367
Operating profit	(79,026)	267,452	428,182
Depreciation of property, plant and equipment	0	0	0
Identifiable assets	26,599,035	15,783,444	2,302,853
Identifiable liabilities	22,008,138	14,060,406	636,797
Eliminations [Member]
Operating segments [Abstract]
Revenues	(2,809,126)	(3,627,152)	(5,461,629)
Cost of sales	2,809,126	3,627,152	5,461,629
Administrative expenses	0	0	0
Selling expenses	0	0	0
Other operating results	0	0	0
Operating profit	0	0	0
Depreciation of property, plant and equipment	0	0	0
Eliminations [Member] | Natural Gas Transportation [Member]
Operating segments [Abstract]
Revenues	2,809,126	3,627,152	5,461,629
Eliminations [Member] | Production and Commercialization of Liquids [Member]
Operating segments [Abstract]
Revenues	0	0	0
Eliminations [Member] | Midstream [Member]
Operating segments [Abstract]
Revenues	0	0	0
Eliminations [Member] | Telecommunications [Member]
Operating segments [Abstract]
Revenues	$ 0	$ 0	$ 0

DETAIL OF SIGNIFICANT STATEME_3

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Other Receivables (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current [Abstract]
Turnover tax balance	$ 101,733	$ 687,984
Income tax credit balance	7,471,755	301,091
VAT credit balance	1,486,793	4,657,101
Other tax receivables	260,287	333,982
Prepaid expenses	795,102	4,747,164
Advances to suppliers	21,571,061	25,966,963
Deposits to guarantee	193,404	0
Subsidies receivables	4,675,875	11,734,335
Other Receivables UT	43,717	104,197
Others	649,851	1,842,470
Total	37,249,578	50,375,287
Non Current [Abstract]
Turnover tax balance	0	0
Income tax credit balance	0	0
VAT credit balance	0	0
Other tax receivables	0	171
Prepaid expenses	21,507	0
Advances to suppliers	0	0
Deposits to guarantee	0	0
Subsidies receivables	0	0
Other Receivables UT	0	0
Others	14,486	46,226
Total	$ 35,993	$ 46,397

DETAIL OF SIGNIFICANT STATEME_4

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Trade Receivables (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Current [Abstract]
Third parties	$ 44,409,352		$ 49,019,751
Related parties	6,693,882		4,143,189
Allowance for doubtful accounts	(301,770)		(412,681)
Total	50,801,464		52,750,259
Allowance for doubtful accounts [Abstract]
Balance at the beginning of the period	412,681	[1]	803,874		$ 1,213,378
Inflation adjustment restatement	(280,160)		(391,193)		(409,504)
Additions	170,614	[2]	0		0
Applications	(1,365)		0		0
Reversals	0		0		0
Balance at the end of period	301,770	[1]	412,681	[1]	$ 803,874
UT [Member]
Current [Abstract]
Third parties	0		29,422
Natural Gas Transportation [Member]
Current [Abstract]
Third parties	15,491,462		13,696,175
Related parties	271,831		408,396
Production and Commercialization of Liquids [Member]
Current [Abstract]
Third parties	15,813,227		25,503,925
Related parties	646,317		877,466
Midstream [Member]
Current [Abstract]
Third parties	13,104,663		9,790,229
Related parties	$ 5,775,734		$ 2,857,327
[1] Said amount represents the best estimate made by tgs

DETAIL OF SIGNIFICANT STATEME_5

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Cash and Cash Equivalents (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents [Abstract]
Cash and banks	$ 2,671,472	$ 901,930
UT Cash and banks	246	495
Mutual funds in local currency	2,053,808	8,267,667
Interest-bearing accounts	1,873,520	103,833
UT Mutual funds	153	33,881
Total	$ 6,599,199	$ 9,307,806	$ 26,865,150	$ 42,607,202

DETAIL OF SIGNIFICANT STATEME_6

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Contract Liabilities (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current liabilities [abstract]
Contract liabilities	$ 4,516,724	$ 3,255,624
Non Current liabilities [abstract]
Contract liabilities	54,811,939	36,488,917
Revenue recognized from contracts with customers	4,086,990	1,463,547
Natural Gas Transportation [Member]
Current liabilities [abstract]
Contract liabilities	1,123,829	1,123,830
Non Current liabilities [abstract]
Contract liabilities	17,255,469	18,379,379
Production and Commercialization of Liquids [Member]
Current liabilities [abstract]
Contract liabilities	1,408,271	1,075,113
Non Current liabilities [abstract]
Contract liabilities	328,500	1,736,630
Midstream [Member]
Current liabilities [abstract]
Contract liabilities	1,973,693	1,017,686
Non Current liabilities [abstract]
Contract liabilities	37,227,970	16,372,908
UT [Member]
Current liabilities [abstract]
Contract liabilities	10,931	38,995
Non Current liabilities [abstract]
Contract liabilities	$ 0	$ 0

DETAIL OF SIGNIFICANT STATEME_7

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Other Payables (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current [Abstract]
Payable for compensation for the Board of Directors and Supervisory Committee	$ 70,368	$ 211,879
Others	4,006	5,490
UT other liabilities	0	674,985
Total	$ 74,374	$ 892,354

DETAIL OF SIGNIFICANT STATEME_8

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Taxes Payables (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current [Abstract]
Health and safety tax	$ 165,763	$ 162,988
Withholdings and perceptions made to third parties	1,145,814	1,811,770
Turnover Tax	621,515	493,214
Tax on exports	348,893	323,113
Others	256,129	150,771
Total	2,538,114	2,941,856
Non-current [Abstract]
Health and safety tax	0	0
Withholdings and perceptions made to third parties	0	0
Turnover Tax	0	0
Tax on exports	0	0
Others	94,120	44,485
Total	$ 94,120	$ 44,485

DETAIL OF SIGNIFICANT STATEME_9

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Trade Payables (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current [Abstract]
Suppliers	$ 34,880,569	$ 30,261,542
UT Suppliers	407,474	370,812
Customers (credit balances)	24,670	47,449
Related companies (Note 21)	6,410,485	2,095,649
Total	$ 41,723,198	$ 32,775,452

DETAIL OF SIGNIFICANT STATEM_10

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Revenues (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues [Abstract]
Sales of goods and services	$ 444,288,189	$ 495,499,735	$ 526,690,895
Government grants	8,520,565	16,843,034	13,040,276
Total	$ 452,808,754	$ 512,342,769	$ 539,731,171

DETAIL OF SIGNIFICANT STATEM_11

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Disaggregation of Revenues by Geographical Market (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues [Abstract]
Revenues	$ 444,288,189	$ 495,499,735	$ 526,690,895
Over the Time [Member]
Revenues [Abstract]
Revenues	202,135,771	201,835,931	216,572,298
At a Point in Time [Member]
Revenues [Abstract]
Revenues	242,152,418	293,663,804	310,118,597
External Market [Member]
Revenues [Abstract]
Revenues	95,390,300	144,224,284	139,226,107
Local Market [Member]
Revenues [Abstract]
Revenues	348,897,889	351,275,451	387,464,788
Reportable Segments [Member] | Natural Gas Transportation [Member]
Revenues [Abstract]
Revenues	99,052,395	126,566,847	148,634,694
Reportable Segments [Member] | Natural Gas Transportation [Member] | Over the Time [Member]
Revenues [Abstract]
Revenues	99,052,395	126,566,847	148,634,694
Reportable Segments [Member] | Natural Gas Transportation [Member] | At a Point in Time [Member]
Revenues [Abstract]
Revenues	0	0	0
Reportable Segments [Member] | Natural Gas Transportation [Member] | External Market [Member]
Revenues [Abstract]
Revenues	0	0	0
Reportable Segments [Member] | Natural Gas Transportation [Member] | Local Market [Member]
Revenues [Abstract]
Revenues	99,052,395	126,566,847	148,634,694
Reportable Segments [Member] | Production and Commercialization of Liquids [Member]
Revenues [Abstract]
Revenues	256,892,502	307,690,003	325,023,084
Reportable Segments [Member] | Production and Commercialization of Liquids [Member] | Over the Time [Member]
Revenues [Abstract]
Revenues	14,740,084	14,026,199	14,904,487
Reportable Segments [Member] | Production and Commercialization of Liquids [Member] | At a Point in Time [Member]
Revenues [Abstract]
Revenues	242,152,418	293,663,804	310,118,597
Reportable Segments [Member] | Production and Commercialization of Liquids [Member] | External Market [Member]
Revenues [Abstract]
Revenues	95,390,300	144,224,284	139,226,107
Reportable Segments [Member] | Production and Commercialization of Liquids [Member] | Local Market [Member]
Revenues [Abstract]
Revenues	161,502,202	163,465,719	185,796,977
Reportable Segments [Member] | Midstream [Member]
Revenues [Abstract]
Revenues	85,614,680	58,379,759	50,253,829
Reportable Segments [Member] | Midstream [Member] | Over the Time [Member]
Revenues [Abstract]
Revenues	85,614,680	58,379,759	50,253,829
Reportable Segments [Member] | Midstream [Member] | At a Point in Time [Member]
Revenues [Abstract]
Revenues	0	0	0
Reportable Segments [Member] | Midstream [Member] | External Market [Member]
Revenues [Abstract]
Revenues	0	0	0
Reportable Segments [Member] | Midstream [Member] | Local Market [Member]
Revenues [Abstract]
Revenues	85,614,680	58,379,759	50,253,829
Reportable Segments [Member] | Telecommunications [Member]
Revenues [Abstract]
Revenues	2,728,612	2,863,126	2,779,288
Reportable Segments [Member] | Telecommunications [Member] | Over the Time [Member]
Revenues [Abstract]
Revenues	2,728,612	2,863,126	2,779,288
Reportable Segments [Member] | Telecommunications [Member] | At a Point in Time [Member]
Revenues [Abstract]
Revenues	0	0	0
Reportable Segments [Member] | Telecommunications [Member] | External Market [Member]
Revenues [Abstract]
Revenues	0	0	0
Reportable Segments [Member] | Telecommunications [Member] | Local Market [Member]
Revenues [Abstract]
Revenues	$ 2,728,612	$ 2,863,126	$ 2,779,288

DETAIL OF SIGNIFICANT STATEM_12

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Disaggregation of Revenues by Business Segment (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues [Abstract]
Revenues	$ 444,288,189	$ 495,499,735	$ 526,690,895
Reportable Segments [Member] | Natural Gas Transportation [Member]
Revenues [Abstract]
Revenues	99,052,395	126,566,847	148,634,694
Reportable Segments [Member] | Natural Gas Transportation [Member] | Firm [Member]
Revenues [Abstract]
Revenues	80,983,446	105,829,742	120,845,950
Reportable Segments [Member] | Natural Gas Transportation [Member] | Access and Charge [Member]
Revenues [Abstract]
Revenues	3,245,137	4,390,571	5,232,000
Reportable Segments [Member] | Natural Gas Transportation [Member] | Interruptible and Others [Member]
Revenues [Abstract]
Revenues	14,823,812	16,346,534	22,556,744
Reportable Segments [Member] | Production and Commercialization of Liquids [Member]
Revenues [Abstract]
Revenues	256,892,502	307,690,003	325,023,084
Reportable Segments [Member] | Production and Commercialization of Liquids [Member] | Product [Member]
Revenues [Abstract]
Revenues	242,152,418	293,663,804	310,118,597
Reportable Segments [Member] | Production and Commercialization of Liquids [Member] | Services [Member]
Revenues [Abstract]
Revenues	14,740,084	14,026,199	14,904,487
Reportable Segments [Member] | Midstream [Member]
Revenues [Abstract]
Revenues	85,614,680	58,379,759	50,253,829
Reportable Segments [Member] | Midstream [Member] | Conditioning and Treatment [Member]
Revenues [Abstract]
Revenues	15,611,839	18,502,273	20,269,555
Reportable Segments [Member] | Midstream [Member] | Operation and Maintenance [Member]
Revenues [Abstract]
Revenues	2,814,648	1,403,950	1,498,923
Reportable Segments [Member] | Midstream [Member] | Steam Sales [Member]
Revenues [Abstract]
Revenues	1,059,394	1,160,862	1,335,982
Reportable Segments [Member] | Midstream [Member] | Construction [Member]
Revenues [Abstract]
Revenues	335,740	7,359	272,824
Reportable Segments [Member] | Midstream [Member] | UT Construction [Member]
Revenues [Abstract]
Revenues	24,118	135,578	248,173
Reportable Segments [Member] | Midstream [Member] | Transportation and conditioning of Natural Gas [Member]
Revenues [Abstract]
Revenues	62,520,637	36,488,633	25,339,483
Reportable Segments [Member] | Midstream [Member] | Others [Member]
Revenues [Abstract]
Revenues	$ 3,248,304	$ 681,104	$ 1,288,889

DETAIL OF SIGNIFICANT STATEM_13

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Cost of Sales (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of Changes in Inventories [Abstract]
Inventories at the beginning of the year	$ 5,709,799	$ 7,094,828	$ 5,232,745
Purchases	133,976,202	149,879,054	143,377,155
Operating costs	152,729,020	147,816,688	147,606,385
Inventories at the end of the year	(7,669,277)	(5,709,799)	(7,094,828)
Total	$ 284,745,744	$ 299,080,771	$ 289,121,457

DETAIL OF SIGNIFICANT STATEM_14

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Expenses by Nature (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Expenses by Nature [abstract]
Salaries, wages and other compensations	$ 46,723,990		$ 41,407,697		$ 36,168,618
Social security taxes	7,736,209		7,851,574		7,335,967
Compensation to Directors and Statutory Committee	407,036		392,053		386,737
Professional services fees	7,423,325		5,120,449		3,101,696
Technical operator assistance fees	6,078,353		9,551,489		13,235,940
Materials	7,690,001		4,965,971		4,986,720
Third parties services	4,770,767		4,868,722		4,404,920
Telecommunications and post expenses	216,314		262,962		295,737
Rents	1,315,717		339,374		190,344
Transports and freight	2,248,073		1,911,595		1,547,379
Easements	801,674		625,789		1,106,805
Offices supplies	256,530		146,187		120,294
Travels expenses	961,657		616,830		340,783
Insurance	2,121,299		2,141,684		2,653,757
Property, plant and equipment maintenance	20,273,800		20,129,944		24,336,339
Depreciation of property, plant and equipment	60,627,686		60,950,789		58,299,088
Taxes and contributions	31,061,332		33,812,652		32,491,050
Advertising	884,640		588,844		322,456
Doubtful accounts	170,614		0		(403,942)
Banks expenses	166,616		309,371		72,683
Interests expense	24,627,599		21,170,971		27,103,059
Foreign exchange loss	479,075,435		162,261,989		75,483,148
Costs of services rendered to third parties			152,347		348,627
Other expenses	1,660,537		1,364,890		906,639
Total	707,299,204		380,944,173		294,834,844
Tax on exports	8,235,527		11,395,810		9,559,483
Operating Expenses, Regulated Activities [Member]
Expenses by Nature [abstract]
Salaries, wages and other compensations	18,972,152		17,389,327		15,654,833
Social security taxes	3,247,120		3,220,136		3,262,901
Compensation to Directors and Statutory Committee	0		0		0
Professional services fees	447,268		152,503		218,845
Technical operator assistance fees	238,800		874,149		2,317,203
Materials	2,098,683		1,440,796		1,654,886
Third parties services	2,336,490		2,115,909		2,062,951
Telecommunications and post expenses	46,110		50,224		58,373
Rents	157,220		54,742		88,013
Transports and freight	1,381,860		1,087,224		895,204
Easements	801,674		488,057		1,040,126
Offices supplies	125,826		57,760		42,414
Travels expenses	489,282		318,688		189,781
Insurance	1,246,406		1,242,401		1,541,932
Property, plant and equipment maintenance	14,992,492		15,916,630		20,547,810
Depreciation of property, plant and equipment	37,600,030		41,061,392		39,128,286
Taxes and contributions	5,995,023		5,563,067		5,635,806
Advertising	0		0		0
Doubtful accounts	0				0
Banks expenses	0		0		0
Interests expense	0		0		0
Foreign exchange loss	0		0		0
Costs of services rendered to third parties			0		0
Other expenses	590,917		387,228		324,082
Total	90,767,353		91,420,233		94,663,446
Operating Expenses, Non Regulated Activities [Member]
Expenses by Nature [abstract]
Salaries, wages and other compensations	15,729,859		14,104,839		12,094,067
Social security taxes	2,802,891		2,773,490		2,556,436
Compensation to Directors and Statutory Committee	0		0		0
Professional services fees	797,379		1,870,411		323,833
Technical operator assistance fees	5,839,553		8,677,340		10,918,737
Materials	5,591,318		3,521,432		3,331,688
Third parties services	2,247,126		2,144,758		2,097,461
Telecommunications and post expenses	86,635		82,906		57,016
Rents	1,120,550		251,533		51,142
Transports and freight	833,729		785,859		627,110
Easements	0		137,732		66,679
Offices supplies	49,242		29,889		26,410
Travels expenses	228,985		109,276		65,822
Insurance	742,872		738,880		928,147
Property, plant and equipment maintenance	4,842,909		3,968,261		3,534,262
Depreciation of property, plant and equipment	19,907,412		16,153,353		15,187,279
Taxes and contributions	171,272		189,601		232,958
Advertising	236		0		0
Doubtful accounts	0				0
Banks expenses	0		0		0
Interests expense	0		0		0
Foreign exchange loss	0		0		0
Costs of services rendered to third parties			152,347		348,627
Other expenses	969,699		704,548		495,266
Total	61,961,667		56,396,455		52,942,940
Administrative Expenses [Member]
Expenses by Nature [abstract]
Salaries, wages and other compensations	9,613,195		7,594,762		6,452,777
Social security taxes	1,223,534		1,375,553		1,063,990
Compensation to Directors and Statutory Committee	407,036		392,053		386,737
Professional services fees	4,531,240		2,797,783		2,433,349
Technical operator assistance fees	0		0		0
Materials	0		0		0
Third parties services	187,151		608,055		244,508
Telecommunications and post expenses	73,747		115,006		151,867
Rents	35,914		30,060		48,436
Transports and freight	32,474		37,347		24,016
Easements	0		0		0
Offices supplies	72,173		56,041		46,126
Travels expenses	203,899		143,961		69,656
Insurance	132,021		160,403		183,678
Property, plant and equipment maintenance	438,399		245,053		254,267
Depreciation of property, plant and equipment	3,120,244		3,736,044		3,983,523
Taxes and contributions	201,507		92,205		100,915
Advertising	0		0		0
Doubtful accounts	0				0
Banks expenses	166,616		309,371		72,683
Interests expense	0		0		0
Foreign exchange loss	0		0		0
Costs of services rendered to third parties			0		0
Other expenses	6,105		226,047		41,607
Total	20,445,255		17,919,744		15,558,135
Selling Expenses [Member]
Expenses by Nature [abstract]
Salaries, wages and other compensations	2,408,784		2,318,769		1,966,941
Social security taxes	462,664		482,395		452,640
Compensation to Directors and Statutory Committee	0		0		0
Professional services fees	1,647,438		299,752		125,669
Technical operator assistance fees	0		0		0
Materials	0		3,743		146
Third parties services	0		0		0
Telecommunications and post expenses	9,822		14,826		28,481
Rents	2,033		3,039		2,753
Transports and freight	10		1,165		1,049
Easements	0		0		0
Offices supplies	9,289		2,497		5,344
Travels expenses	39,491		44,905		15,524
Insurance	0		0		0
Property, plant and equipment maintenance	0		0		0
Depreciation of property, plant and equipment	0		0		0
Taxes and contributions	24,693,530	[1]	27,967,779	[2]	26,521,371	[3]
Advertising	884,404		588,844		322,456
Doubtful accounts	170,614				(403,942)
Banks expenses	0		0		0
Interests expense	0		0		0
Foreign exchange loss	0		0		0
Costs of services rendered to third parties			0		0
Other expenses	93,816		47,067		45,684
Total	30,421,895		31,774,781		29,084,116
Financial Expenses [Member]
Expenses by Nature [abstract]
Salaries, wages and other compensations	0		0		0
Social security taxes	0		0		0
Compensation to Directors and Statutory Committee	0		0		0
Professional services fees	0		0		0
Technical operator assistance fees	0		0		0
Materials	0		0		0
Third parties services	0		0		0
Telecommunications and post expenses	0		0		0
Rents	0		0		0
Transports and freight	0		0		0
Easements	0		0		0
Offices supplies	0		0		0
Travels expenses	0		0		0
Insurance	0		0		0
Property, plant and equipment maintenance	0		0		0
Depreciation of property, plant and equipment	0		0		0
Taxes and contributions	0		0		0
Advertising	0		0		0
Doubtful accounts	0				0
Banks expenses	0		0		0
Interests expense	24,627,599		21,170,971		27,103,059
Foreign exchange loss	479,075,435		162,261,989		75,483,148
Costs of services rendered to third parties			0		0
Other expenses	0		0		0
Total	$ 503,703,034		$ 183,432,960		$ 102,586,207
[1]Includes tax on exports for Ps. 8,235,527 for the year ended December 31, 2023.[2]Includes tax on exports of Ps. 11,395,810 for the year ended December 31, 2022.[3]Includes tax on exports for Ps. 9,559,483 2021

DETAIL OF SIGNIFICANT STATEM_15

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Net Financial Results (Details) - ARS ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial income [Abstract]
Interest income		$ 24,189,599	$ 5,712,465	$ 4,805,054
Foreign exchange gain		270,215,879	87,014,477	36,881,692
Subtotal		294,405,478	92,726,942	41,686,746
Financial expenses [Abstract]
Interest expense	[1]	(24,627,599)	(21,170,971)	(27,103,059)
Foreign exchange loss		(479,075,435)	(162,261,989)	(75,483,148)
Subtotal		(503,703,034)	(183,432,960)	(102,586,207)
Other financial results [Abstract]
Notes repurchase results		0	(3,208,025)	(2,512,565)
Derivative financial instruments results		0	(397,309)	(489,617)
Fair value gains on financial instruments through profit or loss		195,808,868	75,136,140	7,224,284
Others		(2,771,374)	(2,399,617)	(2,991,575)
Subtotal		193,037,494	69,131,189	1,230,527
(Loss) / Gain on net monetary position		(56,520,664)	11,734,721	57,022,289
Total net financial results		(72,780,726)	(9,840,108)	(2,646,645)
Accrued interest on lease liabilities		$ 954,177	$ 1,191,598	$ 1,769,776
[1]Includes Ps. 954,177, Ps. 1,191,598 and Ps. 1,769,776 of accrued interest corresponding to leasing liabilities, for the years ended December 31, 2023, 2022 and 2021.

DETAIL OF SIGNIFICANT STATEM_16

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Other Operating Results, Net (Details) - ARS ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS [Abstract]
Net increase in provisions	[1]	$ (700,775)	$ (1,111,383)	$ (1,905,927)
Recovery of insurance		22,071	90,308	2,275,910
Recovery action of VAT and income tax		0	0	451,267
Others		(80,083)	782,854	(39,850)
Total		$ (758,787)	$ (238,221)	$ 781,400
[1]Including legal expenses

DETAIL OF SIGNIFICANT STATEM_17

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Other Financial Assets at Amortized Cost (Details) - ARS ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Current [Abstract]
Financial assets measured at amortized cost		$ 105,327,557	$ 4,478
Non Current [Abstract]
Other financial assets at amortized cost		107,191,030	125,068,419
Other Financial Assets at Amortized Cost [Member]
Current [Abstract]
Financial assets measured at amortized cost		105,327,557	4,478
Non Current [Abstract]
Other financial assets at amortized cost		107,191,030	125,068,419
Fixed Term Deposits in Foreign Currency [Member]
Current [Abstract]
Financial assets measured at amortized cost	[1]	101,278,491	0
Non Current [Abstract]
Other financial assets at amortized cost	[1]	79,755,670	122,353,138
VRD Bonds [Member]
Current [Abstract]
Financial assets measured at amortized cost		0	4,478
Non Current [Abstract]
Other financial assets at amortized cost		0	0
Private Debt Bonds [Member]
Current [Abstract]
Financial assets measured at amortized cost		4,049,066	0
Non Current [Abstract]
Other financial assets at amortized cost		$ 27,435,360	$ 2,715,281
[1]Includes restricted assets granted in guarantee to Telcosur and financial debt of the Company. See Note 13.

DETAIL OF SIGNIFICANT STATEM_18

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Other Financial Assets at Fair Value (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current [Abstract]
Other financial assets at fair value through profit or loss	$ 217,537,319	$ 122,350,911
Other Financial Assets at Fair Value [Member]
Current [Abstract]
Other financial assets at fair value through profit or loss	217,537,319	122,350,911
Public Debt Bonds [Member]
Current [Abstract]
Other financial assets at fair value through profit or loss	83,786,508	22,304,585
Corporate Bonds with Related Parties [Member]
Current [Abstract]
Other financial assets at fair value through profit or loss	9,982,891	8,005,655
Corporate Bonds [Member]
Current [Abstract]
Other financial assets at fair value through profit or loss	103,903,220	80,369,361
Equity Instruments [Member]
Current [Abstract]
Other financial assets at fair value through profit or loss	$ 19,864,700	$ 11,671,310

DETAIL OF SIGNIFICANT STATEM_19

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS, Payroll and Social Security Taxes Payable (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current [Abstract]
Vacation benefit payable	$ 3,681,422	$ 4,036,952
Annual bonus payable	1,247,790	2,669,234
Social security taxes payable	1,289,519	1,469,673
UT	6,551	13,630
Total	$ 6,225,282	$ 8,189,489

INVESTMENTS IN ASSOCIATES (Deta

INVESTMENTS IN ASSOCIATES (Details) - ARS ($) $ / shares in Units, $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investments in associates [Abstract]
Book value	$ 450,732	$ 481,131
Transporte y Servicios de Gas en Uruguay S.A. [Member]
Investments in associates [Abstract]
Face value (in pesos per share)	$ 1
Amount	$ 196,000
Book value	$ 26,759	42,046
Emprendimientos de Gas del Sur S.A. [Member]
Investments in associates [Abstract]
Face value (in pesos per share)	$ 1
Amount	$ 116,130
Book value	$ 0	2,180
Gas Link S.A. [Member]
Investments in associates [Abstract]
Face value (in pesos per share)	$ 1
Amount	$ 502,962
Book value	$ 423,973	$ 436,905

JOINT ARRANGEMENTS (Details)

JOINT ARRANGEMENTS (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Consolidated Statements of financial position [Abstract]
Non Current assets	$ 1,100,586,564	$ 1,042,713,275
Current Assets	425,204,316	240,573,412
Total Assets	1,525,790,880	1,283,286,687	$ 1,262,820,015
Non Current Liabilities	550,571,570	385,130,788
Current Liabilities	119,544,416	65,999,037
Total liabilities	670,115,986	451,129,825	531,303,259
Consolidated Statements of comprehensive income [Abstract]
Gross (loss) / profit	168,063,010	213,261,998	250,609,714
Operating loss	116,437,073	163,329,252	206,748,863
Comprehensive income	$ 23,518,032	100,640,106	126,968,096
UT [Member]
Joint Arrangements [Abstract]
Ownership interest percentage	51%
Consolidated Statements of financial position [Abstract]
Non Current assets	$ 0	0
Current Assets	61,759	224,276
Total Assets	61,759	224,276
Non Current Liabilities	0	0
Current Liabilities	422,838	867,650
Total liabilities	422,838	867,650
Consolidated Statements of comprehensive income [Abstract]
Gross (loss) / profit	(102,742)	84	165
Operating loss	(146,685)	(24,458)	(47,642)
Net Financial results	648,817	439,521	856,156
Comprehensive income	$ 502,132	$ 415,063	$ 808,514

SHARE OF (LOSS) _ PROFIT FROM_3

SHARE OF (LOSS) / PROFIT FROM ASSOCIATES (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
(Loss) profit from associates [Abstract]
(Loss) profit from associates	$ (30,399)	$ 280,697	$ 128,758
EGS [Member]
(Loss) profit from associates [Abstract]
(Loss) profit from associates	(2,180)	(1,345)	(959)
TGU [Member]
(Loss) profit from associates [Abstract]
(Loss) profit from associates	(15,287)	(18,177)	(17,968)
Link [Member]
(Loss) profit from associates [Abstract]
(Loss) profit from associates	$ (12,932)	$ 300,219	$ 147,685

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, Summary (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	$ 917,031,971
Depreciation	60,627,686	$ 60,950,789	$ 58,299,089
End of the year	992,908,809	917,031,971
Pipelines [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	367,538,099
End of the year	351,032,525	367,538,099
Compressor Plants [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	109,113,913
End of the year	105,258,148	109,113,913
Other Plants [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	176,344
End of the year	167,290	176,344
Stations of Regulation and/or Measurement of Pressure [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	5,976,751
End of the year	6,146,538	5,976,751
Other Technical Installations [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	2,395,711
End of the year	2,691,261	2,395,711
Subtotal Assets Related to Natural Gas Transportation Service [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	485,200,818
End of the year	465,295,762	485,200,818
Non-regulated segment Pipelines [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	121,067,510
End of the year	140,755,474	121,067,510
Non-regulated segment Compressor plants [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	8,265,272
End of the year	6,065,789	8,265,272
Non-regulated segment Other plants [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	126,132,993
End of the year	139,797,367	126,132,993
Non-regulated segment Stations of regulation and/or measurement of pressure [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	7,277,758
End of the year	6,496,898	7,277,758
Non-regulated segment other technical installations [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	1,309,015
End of the year	1,029,192	1,309,015
Subtotal Assets Related to Other Services and Production and Commercialization of Liquids [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	264,052,548
End of the year	294,144,720	264,052,548
Lands [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	4,414,415
End of the year	5,361,049	4,414,415
Buildings and Constructions [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	24,230,117
End of the year	27,115,984	24,230,117
Facilities and Features in Building [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	1,918,885
End of the year	3,896,717	1,918,885
Machinery, Equipment and Tools [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	4,994,287
End of the year	3,623,880	4,994,287
UT Machinery, Equipment and Tools [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	0
End of the year	0	0
Computers and Telecommunication Systems [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	16,104,745
End of the year	15,406,758	16,104,745
Vehicles [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	1,485,723
End of the year	1,884,680	1,485,723
Furniture [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	161,025
End of the year	151,294	161,025
Materials [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	52,091,628
End of the year	50,210,574	52,091,628
Line Pack [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	6,297,724
End of the year	6,467,029	6,297,724
Works in Progress [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	56,080,056
End of the year	119,350,362	56,080,056
Cost [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	1,972,040,938	1,910,835,339
Additions	137,614,952	67,307,227
Retirements	1,876,567	6,101,628
Transfers	0	0
End of the year	2,107,779,323	1,972,040,938	1,910,835,339
Cost [Member] | Pipelines [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	839,020,741	825,437,750
Additions	0	0
Retirements	0	0
Transfers	4,366,209	13,582,991
End of the year	843,386,950	839,020,741	825,437,750
Cost [Member] | Compressor Plants [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	376,727,219	363,849,815
Additions	0	0
Retirements	0	0
Transfers	8,769,398	12,877,404
End of the year	385,496,617	376,727,219	363,849,815
Cost [Member] | Other Plants [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	330,185	330,185
Additions	0	0
Retirements	0	0
Transfers	0	0
End of the year	330,185	330,185	330,185
Cost [Member] | Stations of Regulation and/or Measurement of Pressure [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	30,108,421	29,591,752
Additions	0	0
Retirements	0	0
Transfers	974,720	516,669
End of the year	31,083,141	30,108,421	29,591,752
Cost [Member] | Other Technical Installations [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	7,426,175	6,117,435
Additions	0	0
Retirements	0	0
Transfers	546,862	1,308,740
End of the year	7,973,037	7,426,175	6,117,435
Cost [Member] | Subtotal Assets Related to Natural Gas Transportation Service [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	1,253,612,741	1,225,326,937
Additions	0	0
Retirements	0	0
Transfers	14,657,189	28,285,804
End of the year	1,268,269,930	1,253,612,741	1,225,326,937
Cost [Member] | Non-regulated segment Pipelines [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	136,104,320	135,525,158
Additions	0	0
Retirements	0	0
Transfers	24,506,426	579,162
End of the year	160,610,746	136,104,320	135,525,158
Cost [Member] | Non-regulated segment Compressor plants [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	26,452,805	26,226,773
Additions	0	0
Retirements	0	0
Transfers	130,324	226,032
End of the year	26,583,129	26,452,805	26,226,773
Cost [Member] | Non-regulated segment Other plants [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	267,326,035	241,609,687
Additions	0	0
Retirements	0	5,801,923
Transfers	23,061,319	31,518,271
End of the year	290,387,354	267,326,035	241,609,687
Cost [Member] | Non-regulated segment Stations of regulation and/or measurement of pressure [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	8,821,403	8,810,183
Additions	0	0
Retirements	0	0
Transfers	17	11,220
End of the year	8,821,420	8,821,403	8,810,183
Cost [Member] | Non-regulated segment other technical installations [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	3,388,956	3,241,414
Additions	0	0
Retirements	0	0
Transfers	0	147,542
End of the year	3,388,956	3,388,956	3,241,414
Cost [Member] | Subtotal Assets Related to Other Services and Production and Commercialization of Liquids [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	442,093,519	415,413,215
Additions	0	0
Retirements	0	5,801,923
Transfers	47,698,086	32,482,227
End of the year	489,791,605	442,093,519	415,413,215
Cost [Member] | Lands [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	4,414,415	4,414,415
Additions	194,550	0
Retirements	0	0
Transfers	752,084	0
End of the year	5,361,049	4,414,415	4,414,415
Cost [Member] | Buildings and Constructions [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	49,753,851	48,593,836
Additions	1,813,740	0
Retirements	0	0
Transfers	2,676,774	1,160,015
End of the year	54,244,365	49,753,851	48,593,836
Cost [Member] | Facilities and Features in Building [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	3,668,488	3,603,108
Additions	0	0
Retirements	0	0
Transfers	2,266,099	65,380
End of the year	5,934,587	3,668,488	3,603,108
Cost [Member] | Machinery, Equipment and Tools [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	17,497,662	16,671,137
Additions	203,931	738,967
Retirements	1,221	0
Transfers	162,243	87,558
End of the year	17,862,615	17,497,662	16,671,137
Cost [Member] | UT Machinery, Equipment and Tools [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	11,338	11,338
Additions	0	0
Retirements	0	0
Transfers	0	0
End of the year	11,338	11,338	11,338
Cost [Member] | Computers and Telecommunication Systems [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	75,761,612	71,219,582
Additions	24,910	0
Retirements	0	0
Transfers	3,531,517	4,542,030
End of the year	79,318,039	75,761,612	71,219,582
Cost [Member] | Vehicles [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	7,414,585	6,917,479
Additions	955,225	497,106
Retirements	771,024	0
Transfers	0	0
End of the year	7,598,786	7,414,585	6,917,479
Cost [Member] | Furniture [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	2,998,709	2,975,313
Additions	9,762	23,268
Retirements	0	0
Transfers	5,963	128
End of the year	3,014,434	2,998,709	2,975,313
Cost [Member] | Materials [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	52,091,628	49,174,527
Additions	15,190,482	19,543,115
Retirements	1,104,322	299,705
Transfers	(15,967,214)	(16,326,309)
End of the year	50,210,574	52,091,628	49,174,527
Cost [Member] | Line Pack [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	6,642,334	6,642,334
Additions	0	0
Retirements	0	0
Transfers	169,305	0
End of the year	6,811,639	6,642,334	6,642,334
Cost [Member] | Works in Progress [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	56,080,056	59,872,118
Additions	119,222,352	46,504,771
Retirements	0	0
Transfers	(55,952,046)	(50,296,833)
End of the year	119,350,362	56,080,056	59,872,118
Depreciation and Impairment [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(1,055,008,967)
End of the year	$ (1,114,870,514)	$ (1,055,008,967)
Depreciation and Impairment [Member] | Compressor Plants [Member] | Bottom of Range [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Depreciation rate %	3.30%	3.30%
Depreciation and Impairment [Member] | Compressor Plants [Member] | Top of Range [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Depreciation rate %	25%	25%
Depreciation and Impairment [Member] | Non-regulated segment Compressor plants [Member] | Bottom of Range [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Depreciation rate %	3.30%	3.30%
Depreciation and Impairment [Member] | Non-regulated segment Compressor plants [Member] | Top of Range [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Depreciation rate %	25%	25%
Depreciation and Impairment [Member] | Machinery, Equipment and Tools [Member] | Bottom of Range [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Depreciation rate %	6.70%	6.70%
Depreciation and Impairment [Member] | Machinery, Equipment and Tools [Member] | Top of Range [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Depreciation rate %	10%	10%
Depreciation and Impairment [Member] | UT Machinery, Equipment and Tools [Member] | Bottom of Range [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Depreciation rate %	6.70%	6.70%
Depreciation and Impairment [Member] | UT Machinery, Equipment and Tools [Member] | Top of Range [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Depreciation rate %	10%	10%
Depreciation and Impairment [Member] | Computers and Telecommunication Systems [Member] | Bottom of Range [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Depreciation rate %	6.70%	6.70%
Depreciation and Impairment [Member] | Computers and Telecommunication Systems [Member] | Top of Range [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Depreciation rate %	20%	20%
Depreciation [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	$ (1,055,008,967)	$ (999,860,101)
Retirements	(766,139)	(5,801,923)
Depreciation	60,627,686	60,950,789
End of the year	(1,114,870,514)	(1,055,008,967)	(999,860,101)
Depreciation [Member] | Pipelines [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(471,482,642)	(451,091,096)
Retirements	0	0
Depreciation	$ 20,871,783	$ 20,391,546
Depreciation rate %	2.20%	2.20%
End of the year	$ (492,354,425)	$ (471,482,642)	(451,091,096)
Depreciation [Member] | Compressor Plants [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(267,613,306)	(251,158,336)
Retirements	0	0
Depreciation	12,625,163	16,454,970
End of the year	(280,238,469)	(267,613,306)	(251,158,336)
Depreciation [Member] | Other Plants [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(153,841)	(143,599)
Retirements	0	0
Depreciation	$ 9,054	$ 10,242
Depreciation rate %	3.30%	3.30%
End of the year	$ (162,895)	$ (153,841)	(143,599)
Depreciation [Member] | Stations of Regulation and/or Measurement of Pressure [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(24,131,670)	(23,321,512)
Retirements	0	0
Depreciation	$ 804,933	$ 810,158
Depreciation rate %	4%	4%
End of the year	$ (24,936,603)	$ (24,131,670)	(23,321,512)
Depreciation [Member] | Other Technical Installations [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(5,030,464)	(4,802,890)
Retirements	0	0
Depreciation	$ 251,312	$ 227,574
Depreciation rate %	6.70%	6.70%
End of the year	$ (5,281,776)	$ (5,030,464)	(4,802,890)
Depreciation [Member] | Subtotal Assets Related to Natural Gas Transportation Service [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(768,411,923)	(730,517,433)
Retirements	0	0
Depreciation	34,562,245	37,894,490
End of the year	(802,974,168)	(768,411,923)	(730,517,433)
Depreciation [Member] | Non-regulated segment Pipelines [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(15,036,810)	(10,537,530)
Retirements	0	0
Depreciation	$ 4,818,462	$ 4,499,280
Depreciation rate %	2.20%	2.20%
End of the year	$ (19,855,272)	$ (15,036,810)	(10,537,530)
Depreciation [Member] | Non-regulated segment Compressor plants [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(18,187,533)	(15,476,620)
Retirements	0	0
Depreciation	2,329,807	2,710,913
End of the year	(20,517,340)	(18,187,533)	(15,476,620)
Depreciation [Member] | Non-regulated segment Other plants [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(141,193,042)	(140,079,426)
Retirements	0	(5,801,923)
Depreciation	$ 9,396,945	$ 6,915,539
Depreciation rate %	3.30%	3.30%
End of the year	$ (150,589,987)	$ (141,193,042)	(140,079,426)
Depreciation [Member] | Non-regulated segment Stations of regulation and/or measurement of pressure [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(1,543,645)	(1,197,400)
Retirements	0	0
Depreciation	$ 780,877	$ 346,245
Depreciation rate %	4%	4%
End of the year	$ (2,324,522)	$ (1,543,645)	(1,197,400)
Depreciation [Member] | Non-regulated segment other technical installations [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(2,079,941)	(1,799,394)
Retirements	0	0
Depreciation	$ 279,823	$ 280,547
Depreciation rate %	6.70%	6.70%
End of the year	$ (2,359,764)	$ (2,079,941)	(1,799,394)
Depreciation [Member] | Subtotal Assets Related to Other Services and Production and Commercialization of Liquids [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(178,040,971)	(169,090,370)
Retirements	0	(5,801,923)
Depreciation	17,605,914	14,752,524
End of the year	(195,646,885)	(178,040,971)	(169,090,370)
Depreciation [Member] | Lands [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	0	0
Retirements	0	0
Depreciation	$ 0	$ 0
Depreciation rate %	0%	0%
End of the year	$ 0	$ 0	0
Depreciation [Member] | Buildings and Constructions [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(25,523,734)	(24,562,057)
Retirements	0	0
Depreciation	$ 1,604,647	$ 961,677
Depreciation rate %	2%	2%
End of the year	$ (27,128,381)	$ (25,523,734)	(24,562,057)
Depreciation [Member] | Facilities and Features in Building [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(1,749,603)	(1,640,103)
Retirements	0	0
Depreciation	$ 288,267	$ 109,500
Depreciation rate %	4%	4%
End of the year	$ (2,037,870)	$ (1,749,603)	(1,640,103)
Depreciation [Member] | Machinery, Equipment and Tools [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(12,503,375)	(10,777,878)
Retirements	(1,221)	0
Depreciation	1,736,581	1,725,497
End of the year	(14,238,735)	(12,503,375)	(10,777,878)
Depreciation [Member] | UT Machinery, Equipment and Tools [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(11,338)	(11,338)
Retirements	0	0
Depreciation	0	0
End of the year	(11,338)	(11,338)	(11,338)
Depreciation [Member] | Computers and Telecommunication Systems [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(59,656,867)	(54,745,352)
Retirements	0	0
Depreciation	4,254,414	4,911,515
End of the year	(63,911,281)	(59,656,867)	(54,745,352)
Depreciation [Member] | Vehicles [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(5,928,862)	(5,361,985)
Retirements	(764,918)	0
Depreciation	$ 550,162	$ 566,877
Depreciation rate %	20%	20%
End of the year	$ (5,714,106)	$ (5,928,862)	(5,361,985)
Depreciation [Member] | Furniture [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(2,837,684)	(2,808,975)
Retirements	0	0
Depreciation	$ 25,456	$ 28,709
Depreciation rate %	10%	10%
End of the year	$ (2,863,140)	$ (2,837,684)	(2,808,975)
Depreciation [Member] | Materials [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	0	0
Retirements	0	0
Depreciation	$ 0	$ 0
Depreciation rate %	0%	0%
End of the year	$ 0	$ 0	0
Depreciation [Member] | Line Pack [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	(344,610)	(344,610)
Retirements	0	0
Depreciation	$ 0	$ 0
Depreciation rate %	0%	0%
End of the year	$ (344,610)	$ (344,610)	(344,610)
Depreciation [Member] | Works in Progress [Member]
Reconciliation of changes in property, plant and equipment [Abstract]
Beginning of the year	0	0
Retirements	0	0
Depreciation	$ 0	$ 0
Depreciation rate %	0%	0%
End of the year	$ 0	$ 0	$ 0

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, Composition of Net Value of Property, Plant and Equipment (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Resulting net value of property, plant and equipment [Abstract]
Property, plant and equipment	$ 992,908,809	$ 917,031,971
Cost [Member]
Resulting net value of property, plant and equipment [Abstract]
Property, plant and equipment	2,107,779,323	1,972,040,938	$ 1,910,835,339
Accumulated Depreciation [Member]
Resulting net value of property, plant and equipment [Abstract]
Property, plant and equipment	$ (1,114,870,514)	$ (1,055,008,967)

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, Right-of-use Assets (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Services and Production and Commercialization of Liquids Segments [Abstract]
Right-of-use assets	$ 9,866,955	$ 11,571,951
Book value Variation of Rights-of Use [Abstract]
Depreciation, right-of-use assets	(3,518,736)	(3,155,988)	$ (3,155,988)
Other Plants [Member]
Other Services and Production and Commercialization of Liquids Segments [Abstract]
Right-of-use assets	2,235,293	3,073,528
Book value Variation of Rights-of Use [Abstract]
Depreciation, right-of-use assets	(838,235)	(838,235)	(838,235)
Compressor Plants [Member]
Other Services and Production and Commercialization of Liquids Segments [Abstract]
Right-of-use assets	5,549,632	7,630,745
Book value Variation of Rights-of Use [Abstract]
Depreciation, right-of-use assets	(2,081,113)	(2,081,113)	(2,081,113)
Other Technical Installations [Member]
Other Services and Production and Commercialization of Liquids Segments [Abstract]
Right-of-use assets	631,038	867,678
Book value Variation of Rights-of Use [Abstract]
Depreciation, right-of-use assets	(236,640)	(236,640)	(236,640)
Buildings [Member]
Other Services and Production and Commercialization of Liquids Segments [Abstract]
Right-of-use assets	1,450,992	0
Book value Variation of Rights-of Use [Abstract]
Depreciation, right-of-use assets	$ (362,748)	$ 0	$ 0

LOANS, Short-term and Long-term

LOANS, Short-term and Long-term Loans (Details) - ARS ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023		Dec. 31, 2022
Current Loans [Abstract]
Total Current loans		$ 60,567,191		$ 12,206,959
Non Current Loans [Abstract]
Total non current loans		411,081,275		282,428,472
Total	[2]	471,648,466	[1]	294,635,431
Notes repurchase		23,991,562		16,371,945
Issuance expenses		52,684		93,749
2018 Notes [Member]
Current Loans [Abstract]
Total Current loans		4,277,626		2,919,070
Non Current Loans [Abstract]
Total non current loans		380,225,912		259,379,199
Total		384,503,538
Bank Loans [Member]
Current Loans [Abstract]
Total Current loans		49,994,730		5,662,649
Non Current Loans [Abstract]
Total non current loans		19,933,952		13,401,649
Total		69,928,682
Leases Liabilities [Member]
Current Loans [Abstract]
Total Current loans		6,294,835		3,625,240
Non Current Loans [Abstract]
Total non current loans		10,921,411		$ 9,647,624
Total		$ 17,216,246
[1]As of December 31, 2023 and 2022, it is net of Notes repurchase of Ps 23,991,562 and Ps. 16,371,945, respectively.[2]Net of issuance expenses of Ps. 52,684 and Ps. 93,749 as of December 31, 2023 and 2022, respectively.

LOANS, Activity of Loans (Detai

LOANS, Activity of Loans (Details) - ARS ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023		Dec. 31, 2022	Dec. 31, 2021
Activity of Loans [Abstract]
Beginning balance	[1]	$ 294,635,431
Proceeds from loans		35,743,858		$ 19,197,823	$ 0
Acquisition of notes result		0		(3,208,025)	(2,512,565)
Payments of loans		(10,890,826)		(268,393)	0
Ending balance	[1]	471,648,466	[2]	294,635,431
Amount cancelled through offsetting of principal payments maintained with creditor		2,683,976		2,807,421	3,624,542
Amount cancelled through offsetting of interest paid maintained with creditor		796,367		1,138,400	1,912,498
New bank debts import financing cancellations		10,890,826
Leases Liabilities [Member]
Activity of Loans [Abstract]
Beginning balance		13,272,864		18,334,589	26,485,774
Inflation adjustment restatement		(17,582,496)		(14,853,964)	(9,853,594)
Accrued interest		917,514		1,191,598	1,769,776
Effect of foreign exchange effect		22,489,416		12,474,271	5,388,047
VAT unpaid installments		0		72,191	81,626
Proceeds from loans		1,799,578		0	0
Acquisition of notes result		0		0	0
Payments of loans		(2,884,263)		(2,807,421)	(3,624,542)
Acquisition of notes	[3]	0		0	0
Interest paid	[3]	(796,367)		(1,138,400)	(1,912,498)
Ending balance		17,216,246		13,272,864	18,334,589
Other Payables [Member]
Activity of Loans [Abstract]
Beginning balance		281,362,567		300,612,271	375,188,476
Inflation adjustment restatement		(265,418,470)		(182,625,878)	(140,127,829)
Accrued interest		6,917,912		18,297,703	22,800,682
Effect of foreign exchange effect		422,504,305		148,406,853	68,806,173
VAT unpaid installments		0		0	0
Proceeds from loans		35,743,858		19,197,823	0
Acquisition of notes result		0		3,208,025	2,512,565
Payments of loans		(10,890,826)		(268,393)	0
Acquisition of notes	[3]	0		(7,637,322)	(5,820,906)
Interest paid	[3]	(15,787,126)		(17,828,515)	(22,746,890)
Ending balance		454,432,220		$ 281,362,567	$ 300,612,271
New Bank Debt [Member]
Activity of Loans [Abstract]
Proceeds from loans		6,560,137
Import Financing [Member]
Activity of Loans [Abstract]
Proceeds from loans		19,275,540
Pre-financing Exports [Member]
Activity of Loans [Abstract]
Proceeds from loans		$ 9,908,181
[1]Net of issuance expenses of Ps. 52,684 and Ps. 93,749 as of December 31, 2023 and 2022, respectively.[2]As of December 31, 2023 and 2022, it is net of Notes repurchase of Ps 23,991,562 and Ps. 16,371,945, respectively.[3]For the years ended on December 31, 2023, 2022 and 2021, Ps. 796,367, Ps. 1,138,400, and 1,912,498,  respectively, were cancelled through the offseting of debit balances maintained with the creditor (Pampa Energía).

LOANS, Maturities of Current an

LOANS, Maturities of Current and Non-current Loans (Details) - ARS ($) $ in Thousands		Dec. 31, 2023		Dec. 31, 2022
Maturities of current and non-current loans [Abstract]
Loans	[2]	$ 471,648,466	[1]	$ 294,635,431
Due [Member]
Maturities of current and non-current loans [Abstract]
Loans		609,435
As of 12/31/2024 [Member]
Maturities of current and non-current loans [Abstract]
Loans		59,957,756
From 1/01/2025 to 12/31/2025 [Member]
Maturities of current and non-current loans [Abstract]
Loans		406,418,060
From 01/01/2026 to 12/31/2026 [Member]
Maturities of current and non-current loans [Abstract]
Loans		4,283,042
From 1/01/2027 to 12/31/2027 [Member]
Maturities of current and non-current loans [Abstract]
Loans		380,173
2018 Notes [Member]
Maturities of current and non-current loans [Abstract]
Loans		384,503,538
2018 Notes [Member] | Due [Member]
Maturities of current and non-current loans [Abstract]
Loans		0
2018 Notes [Member] | As of 12/31/2024 [Member]
Maturities of current and non-current loans [Abstract]
Loans		4,277,626
2018 Notes [Member] | From 1/01/2025 to 12/31/2025 [Member]
Maturities of current and non-current loans [Abstract]
Loans		380,225,912
2018 Notes [Member] | From 01/01/2026 to 12/31/2026 [Member]
Maturities of current and non-current loans [Abstract]
Loans		0
2018 Notes [Member] | From 1/01/2027 to 12/31/2027 [Member]
Maturities of current and non-current loans [Abstract]
Loans		0
Leases Liabilities [Member]
Maturities of current and non-current loans [Abstract]
Loans		17,216,246
Leases Liabilities [Member] | Due [Member]
Maturities of current and non-current loans [Abstract]
Loans		609,435
Leases Liabilities [Member] | As of 12/31/2024 [Member]
Maturities of current and non-current loans [Abstract]
Loans		5,685,400
Leases Liabilities [Member] | From 1/01/2025 to 12/31/2025 [Member]
Maturities of current and non-current loans [Abstract]
Loans		6,258,196
Leases Liabilities [Member] | From 01/01/2026 to 12/31/2026 [Member]
Maturities of current and non-current loans [Abstract]
Loans		4,283,042
Leases Liabilities [Member] | From 1/01/2027 to 12/31/2027 [Member]
Maturities of current and non-current loans [Abstract]
Loans		380,173
Bank Loans [Member]
Maturities of current and non-current loans [Abstract]
Loans		69,928,682
Bank Loans [Member] | Due [Member]
Maturities of current and non-current loans [Abstract]
Loans		0
Bank Loans [Member] | As of 12/31/2024 [Member]
Maturities of current and non-current loans [Abstract]
Loans		49,994,730
Bank Loans [Member] | From 1/01/2025 to 12/31/2025 [Member]
Maturities of current and non-current loans [Abstract]
Loans		19,933,952
Bank Loans [Member] | From 01/01/2026 to 12/31/2026 [Member]
Maturities of current and non-current loans [Abstract]
Loans		0
Bank Loans [Member] | From 1/01/2027 to 12/31/2027 [Member]
Maturities of current and non-current loans [Abstract]
Loans		$ 0
[1]As of December 31, 2023 and 2022, it is net of Notes repurchase of Ps 23,991,562 and Ps. 16,371,945, respectively.[2]Net of issuance expenses of Ps. 52,684 and Ps. 93,749 as of December 31, 2023 and 2022, respectively.

LOANS, Maturities of Finance Le

LOANS, Maturities of Finance Leases and Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2023 ARS ($)
Disclosure of maturities of finance leases and future minimum lease payments [Abstract]
Total minimum future payments	$ 18,820,618
Future financial charges on financial leases	(1,604,372)
Book value financial leases	17,216,246
As of 12/31/2024 [Member]
Disclosure of maturities of finance leases and future minimum lease payments [Abstract]
Total minimum future payments	7,229,678
From 1/01/2025 to 12/31/2025 [Member]
Disclosure of maturities of finance leases and future minimum lease payments [Abstract]
Total minimum future payments	6,655,985
From 01/01/2026 to 12/31/2026 [Member]
Disclosure of maturities of finance leases and future minimum lease payments [Abstract]
Total minimum future payments	4,255,896
From 1/01/2027 to 12/31/2027 [Member]
Disclosure of maturities of finance leases and future minimum lease payments [Abstract]
Total minimum future payments	$ 679,059

LOANS, 2018 Notes (Details)

LOANS, 2018 Notes (Details) $ in Thousands		12 Months Ended
	Oct. 11, 2023 USD ($)	Dec. 31, 2023 ARS ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 ARS ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 ARS ($)	Dec. 31, 2018 USD ($)
Issuance of notes [Abstract]
Cancellation and redemption of note		$ 0		$ 7,637,322		$ 5,820,906
Acquisition of notes result		$ 0		(3,208,025)		$ (2,512,565)
2014 Note [Member]
Issuance of notes [Abstract]
Maximum principal amount			$ 400,000,000
Repurchase of note			86,511,165
Cancellation and redemption of note			120,786,581
2018 Note [Member]
Issuance of notes [Abstract]
Maximum principal amount	$ 2,000,000,000		1,200,000,000				$ 700,000,000
Additional expiration period	5 years
Principal amount			$ 500,000,000
Interest rate			6.75%
Issuance price			99.725%
Frequency of interest payment		Semiannual, payable on May 2 and November 2 of each year	Semiannual, payable on May 2 and November 2 of each year
Guarantor		None	None
Percentage of cash flows discounted at an effective rate			7.088%
2018 Note [Member] | May 2, 2025 [Member]
Issuance of notes [Abstract]
Percentage of original principal amount			100%
Marketable Debt [Member]
Issuance of notes [Abstract]
Repurchase of note		$ 7,637,322	$ 29,700,000	5,820,906	$ 4,800,000
Acquisition of notes result		$ (3,208,025)		$ (2,512,565)

LOANS, Other Financial Liabilit

LOANS, Other Financial Liabilities (Details) € in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2023 EUR (€)
Between January and November 2024 [Member]
Other financial liabilities [Abstract]
Other financial liabilities | $	$ 60,162
Interest rate	776%	776%
Expiration date	Between January and November 2024
May 2024 [Member]
Other financial liabilities [Abstract]
Other financial liabilities | €		€ 61
Interest rate	700%	700%
Expiration date	May 2024

LOANS, Bank Loans (Details)

LOANS, Bank Loans (Details) - Bank Loans [Member] - Telcosur S.A. [Member] $ in Millions	Mar. 31, 2022 USD ($)
Bank loans [Abstract]
Principal amount	$ 24
Interest rate	1.50%
Amortization date	Jan. 25, 2025
Interest payment frequency	To the expiration
Guarantee	Fixed term in foreign currency(1)	[1]
[1] Included as “Non-current financial assets measured at amortized cost”.

LOANS, Financial leasing and Co

LOANS, Financial leasing and Covenants (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) Installment	Jan. 31, 2023 ARS ($)
Financial Leasing [Abstract]
Number of monthly installments | Installment	119
New lease incurred		$ 1,799,578
Bottom of Range [Member]
Covenants [Abstract]
Consolidated coverage ratio	2
Top of Range [Member]
Covenants [Abstract]
Consolidated debt ratio	3.75
Pampa Energia [Member]
Financial Leasing [Abstract]
Monthly payment amount	$ 623,457
Period of option to purchase financial leasing agreement for same amount	120 months

INCOME TAX AND DEFERRED TAX, Su

INCOME TAX AND DEFERRED TAX, Summary (Details) $ in Thousands			12 Months Ended
	Jun. 16, 2021 Segment	Jan. 01, 2021	Dec. 31, 2023 USD ($) Installment	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2023 ARS ($)
Reduction in the applicable rate [Abstract]
Income tax rate			35%	35%	35%	30%	30%	30%	35%
Additional tax depending on dividends distributed at the rate of 30%			7%
Additional tax depending on dividends distributed at the rate of 25%			13%
Number of segments for accumulated net taxable income | Segment	3
Tax rate on dividends distributions to foreign individuals and beneficiaries			7%
Tax Revaluation [Abstract]
Number of consecutive monthly installments | Installment			5
Adjustments of deducted taxed		100%
Current advances from customers										$ 10,487,129
Segment 1 [Member]
Reduction in the applicable rate [Abstract]
Income tax rate	25%
Segment 2 [Member]
Reduction in the applicable rate [Abstract]
Income tax rate	30%
Segment 3 [Member]
Reduction in the applicable rate [Abstract]
Income tax rate	35%
Bottom of Range [Member]
Tax Revaluation [Abstract]
Threshold adjustment for tax inflation for deferral investments			$ 30,000,000,000
2019 [Member]
Reduction in the applicable rate [Abstract]
Income tax rate			30%
2020 and Onwards [Member]
Reduction in the applicable rate [Abstract]
Income tax rate			25%
2021 and Onwards [Member]
Reduction in the applicable rate [Abstract]
Income tax rate			25%

INCOME TAX AND DEFERRED TAX, In

INCOME TAX AND DEFERRED TAX, Income Tax (Expense)/Gain (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
INCOME TAX AND DEFERRED TAX [Abstract]
Current income tax	$ (1,607,237)	$ (49,381,853)	$ (83,127,502)
Deferred income tax	(18,500,679)	(3,747,882)	5,864,622
Total income tax	$ (20,107,916)	$ (53,129,735)	$ (77,262,880)

INCOME TAX AND DEFERRED TAX, An

INCOME TAX AND DEFERRED TAX, Analysis of Deferred Tax Assets and Liabilities (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets [Abstract]
Deferred tax assets to be recovered after more than 12 months	$ 7,427,369	$ 11,293,849
Deferred tax assets to be recovered after 12 months	9,358,979	4,399,654
Deferred tax liabilities [Abstract]
Deferred tax liabilities taxable after 12 months	(94,421,498)	(79,640,039)
Deferred tax liabilities taxable after less than 12 months	(6,949,086)	(2,137,021)
Deferred tax liabilities, net	$ (84,584,236)	$ (66,083,557)

INCOME TAX AND DEFERRED TAX, Co

INCOME TAX AND DEFERRED TAX, Component of Net Deferred Tax Assets and Liabilities (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	$ (66,083,557)
Deferred tax assets (liability), end of year	(84,584,236)	$ (66,083,557)
Deferred tax asset not recognized			$ 1,135,919
Foreign Exchange Gains (Losses) [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Loss carryforward on exchange differences of financial instruments			11,404,393
Deferred Tax Assets [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	15,693,503	28,319,209
Charge in results	1,092,845	(12,625,706)
Deferred tax assets (liability), end of year	16,786,348	15,693,503	28,319,209
Deferred Tax Assets [Member] | Account Receivables Discounted Value [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	0	5,531
Charge in results	0	(5,531)
Deferred tax assets (liability), end of year	0	0	5,531
Deferred Tax Assets [Member] | Provisions for Legal Claims and Other Provisions [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	1,999,028	3,138,933
Charge in results	(1,132,913)	(1,139,905)
Deferred tax assets (liability), end of year	866,115	1,999,028	3,138,933
Deferred Tax Assets [Member] | Financial Leases [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	4,499,837	6,252,586
Charge in results	1,312,391	(1,752,749)
Deferred tax assets (liability), end of year	5,812,228	4,499,837	6,252,586
Deferred Tax Assets [Member] | Contract Liabilities [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	8,583,731	8,562,667
Charge in results	(6,199,800)	21,064
Deferred tax assets (liability), end of year	2,383,931	8,583,731	8,562,667
Deferred Tax Assets [Member] | Tax Loss Carryforward [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	0	10,268,474
Charge in results	1,403,426	(10,268,474)
Deferred tax assets (liability), end of year	1,403,426	0	10,268,474
Deferred Tax Assets [Member] | Tax Inflation Adjustment [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	39,116	91,018
Charge in results	(31,538)	(51,902)
Deferred tax assets (liability), end of year	7,578	39,116	91,018
Deferred Tax Assets [Member] | Financial Assets at Fair Value Through Profit or Loss [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	571,791	0
Charge in results	2,150,011	571,791
Deferred tax assets (liability), end of year	2,721,802	571,791	0
Deferred Tax Assets [Member] | Other Receivables [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	0	0
Charge in results	3,591,268	0
Deferred tax assets (liability), end of year	3,591,268	0	0
Deferred Tax Liabilities [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	(81,777,060)	(90,654,884)
Charge in results	(19,593,524)	8,877,824
Deferred tax assets (liability), end of year	(101,370,584)	(81,777,060)	(90,654,884)
Deferred Tax Liabilities [Member] | Tax Inflation Adjustment [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	(8,197,027)	(22,187,106)
Charge in results	(8,309,054)	13,990,079
Deferred tax assets (liability), end of year	(16,506,081)	(8,197,027)	(22,187,106)
Deferred Tax Liabilities [Member] | Other Receivables [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	(371,789)	(16,274)
Charge in results	371,789	(355,515)
Deferred tax assets (liability), end of year	0	(371,789)	(16,274)
Deferred Tax Liabilities [Member] | Loans [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	(435,933)	(508,877)
Charge in results	58,385	72,944
Deferred tax assets (liability), end of year	(377,548)	(435,933)	(508,877)
Deferred Tax Liabilities [Member] | Property, Plant and Equipment [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	(71,071,222)	(66,657,258)
Charge in results	(6,844,195)	(4,413,964)
Deferred tax assets (liability), end of year	(77,915,417)	(71,071,222)	(66,657,258)
Deferred Tax Liabilities [Member] | Cash and Cash Equivalents [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	(1,327,839)	(104,689)
Charge in results	(4,024,407)	(1,223,150)
Deferred tax assets (liability), end of year	(5,352,246)	(1,327,839)	(104,689)
Deferred Tax Liabilities [Member] | Inventories [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	(373,250)	(394,999)
Charge in results	(846,042)	21,749
Deferred tax assets (liability), end of year	(1,219,292)	(373,250)	(394,999)
Deferred Tax Liabilities [Member] | Other Liabilities [Member]
Components of Net Deferred Tax Assets and Liabilities [abstract]
Deferred tax assets (liability), beginning of year	0	(785,681)
Charge in results	0	785,681
Deferred tax assets (liability), end of year	$ 0	$ 0	$ (785,681)

INCOME TAX AND DEFERRED TAX, Ef

INCOME TAX AND DEFERRED TAX, Effective Income Tax Rate Reconciliation (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Effective Income Tax Rate Reconciliation [abstract]
Pre-tax income	$ 43,625,948	$ 153,769,841	$ 204,230,976
Statutory income tax rate	35%	35%	35%	30%	30%	30%	35%
Pre-tax income at statutory income tax rate	$ (15,269,082)	$ (53,819,444)	$ (71,480,842)
Tax Effects Due to [Abstract]
Tax loss variation	0	0	10,268,474
Adjustment affidavit previous year	(143,706)	(255,610)	(409,984)
Tax inflation adjustment	(4,621,560)	779,382	11,205,356
Variation of tax rate	0	0	(24,772,537)
Others	(73,568)	165,937	(2,073,347)
Total income tax	$ (20,107,916)	$ (53,129,735)	$ (77,262,880)

EVOLUTION OF PROVISIONS (Detail

EVOLUTION OF PROVISIONS (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022
Legal Claims and Others [Member]
Reconciliation of changes in other provisions [abstract]
Beginning balance	$ 5,711,509		$ 7,860,655
Inflation adjustment restatement	(4,663,674)		(4,502,089)
Additions	1,431,427	[1]	2,506,305	[2]
Uses	(4,648)		(63,054)
Decreases	0		(90,308)	[3]
Ending balance	2,474,614		5,711,509
Other Operating Expenses [Member]
Reconciliation of changes in other provisions [abstract]
Additions	730,652		1,111,383
Financial Expenses [Member]
Reconciliation of changes in other provisions [abstract]
Additions	$ 700,775		$ 1,394,922
[1]Ps. 730,652 are included in “Other operating expenses” and Ps. 700,775 in “Financial expenses”.[2]Ps. 1,111,383 are included in “Other operating expenses” and Ps. 1,394,922 in “Financial expenses”.[3]The total are included in “Other operating expenses”.

FINANCIAL RISK MANAGEMENT, Fore

FINANCIAL RISK MANAGEMENT, Foreign Exchange Risk (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Foreign exchange risk [Abstract]
Pretax loss	$ 43,625,948	$ 153,769,841	$ 204,230,976
Foreign Exchange Risk [Member]
Foreign exchange risk [Abstract]
Percentage of funds denominated in US dollars to mitigate foreign exchange risk	91%
Percentage appreciation (depreciation) of US Dollar against Argentine Peso	10%
Pretax loss	$ (6,378,820)	$ (6,152,241)
U.S. Dollars [Member] | Liquids Production and Commercialization [Member] | Foreign Exchange Risk [Member]
Foreign exchange risk [Abstract]
Percentage of revenue	87%	87%	87%
Argentine Pesos [Member] | Liquids Production and Commercialization [Member] | Foreign Exchange Risk [Member]
Foreign exchange risk [Abstract]
Percentage of revenue	35%	35%	37%
Percentage of operating cost	81%	83%	81%

FINANCIAL RISK MANAGEMENT, Inte

FINANCIAL RISK MANAGEMENT, Interest Rate Risk (Details) $ in Thousands		12 Months Ended
		Dec. 31, 2023 ARS ($)	Dec. 31, 2022 ARS ($)
Financial Assets and Financial Liabilities [Abstract]
Financial assets		$ 492,796,781	$ 323,105,075
Financial liabilities		518,380,678	335,009,475
Interest Rate Risk [Member]
Financial Assets and Financial Liabilities [Abstract]
Financial assets		216,446,068	133,473,800
Financial liabilities	[1]	$ 450,154,594	278,443,497
Decrease in variable rate basis		0.0100
Interest Rate Risk [Member] | Fixed Interest Rate [Member]
Financial Assets and Financial Liabilities [Abstract]
Financial assets		$ 214,572,395	133,336,086
Financial liabilities	[1]	450,154,594	278,443,497
Interest Rate Risk [Member] | Variable Interest Rate [Member]
Financial Assets and Financial Liabilities [Abstract]
Financial assets		1,873,673	137,714
Financial liabilities	[1]	$ 0	$ 0
[1]Includes 2018 Notes. For further information see Note 13 to the Consolidated Financial Statements.

FINANCIAL RISK MANAGEMENT, Comm

FINANCIAL RISK MANAGEMENT, Commodity Price Risk (Details) - Commodity Price Risk [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2023 ARS ($) $ / Ton	Dec. 31, 2022 ARS ($) $ / Ton	Dec. 31, 2021 ARS ($) $ / Ton
Commodity Rate Risk [Abstract]
Increase (decrease) in international price of LPG and natural gasoline | $ / Ton	50	50	50
Liquids Production and Commercialization [Member]
Commodity Rate Risk [Abstract]
Decrease in net comprehensive income due to commodity risk | $	$ 13,547,004	$ 9,987,506	$ 13,636,139

FINANCIAL RISK MANAGEMENT, Cred

FINANCIAL RISK MANAGEMENT, Credit Risk, Provision for Losses (Details)	Dec. 31, 2023
Natural Gas Transportation Segment [Member] | 90 Days [Member]
Provision for Losses Trade Receivables [Abstract]
Provision for losses ratio	0.50%
Natural Gas Transportation Segment [Member] | 120 Days [Member]
Provision for Losses Trade Receivables [Abstract]
Provision for losses ratio	5%
Natural Gas Transportation Segment [Member] | 180 Days [Member]
Provision for Losses Trade Receivables [Abstract]
Provision for losses ratio	10%
Natural Gas Transportation Segment [Member] | +240 Days [Member]
Provision for Losses Trade Receivables [Abstract]
Provision for losses ratio	100%
Natural Gas Transportation Segment [Member] | Non-Due [Member]
Provision for Losses Trade Receivables [Abstract]
Provision for losses ratio	0%
Other Segments [Member] | 90 Days [Member]
Provision for Losses Trade Receivables [Abstract]
Provision for losses ratio	0.25%
Other Segments [Member] | 120 Days [Member]
Provision for Losses Trade Receivables [Abstract]
Provision for losses ratio	2%
Other Segments [Member] | 180 Days [Member]
Provision for Losses Trade Receivables [Abstract]
Provision for losses ratio	5%
Other Segments [Member] | +240 Days [Member]
Provision for Losses Trade Receivables [Abstract]
Provision for losses ratio	100%
Other Segments [Member] | Non-Due [Member]
Provision for Losses Trade Receivables [Abstract]
Provision for losses ratio	0%

FINANCIAL RISK MANAGEMENT, Cr_2

FINANCIAL RISK MANAGEMENT, Credit Risk, Trade and Other Receivables (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021	Dec. 31, 2020
Trade and Other Receivables, Current and Noncurrent [Abstract]
Current trade receivables	$ 51,103,234		$ 53,162,940
Allowances for doubtful accounts	(301,770)	[1]	(412,681)	[1]	$ (803,874)	$ (1,213,378)
Total	50,801,464		52,750,259
Subsidies receivable from government	4,675,875		11,734,335
Trade and other receivables [Abstract]
Revenues	452,808,754		512,342,769		539,731,171
Natural Gas Transportation [Member] | MetroGas [Member]
Trade and other receivables [Abstract]
Revenues	24,318,307		32,248,616		36,814,036
Trade receivables	1,476,898		2,392,212
Natural Gas Transportation [Member] | Camuzzi Gas Pampeana S.A. [Member]
Trade and other receivables [Abstract]
Revenues	18,070,335		23,880,326		27,120,380
Trade receivables	1,086,152		1,767,771
Natural Gas Transportation [Member] | Naturgy Argentina [Member]
Trade and other receivables [Abstract]
Revenues	14,712,603		19,575,169		21,958,655
Trade receivables	945,579		1,505,818
Natural Gas Transportation [Member] | CAMMESA [Member]
Trade and other receivables [Abstract]
Revenues	8,847,362		11,818,443		16,816,760
Trade receivables	1,463,834		4,297,818
Natural Gas Transportation [Member] | Pampa Energia [Member]
Trade and other receivables [Abstract]
Revenues	3,460,789		4,582,093		5,189,780
Trade receivables	265,685		347,064
Natural Gas Transportation [Member] | Camuzzi Gas del Sur S.A. [Member]
Trade and other receivables [Abstract]
Revenues	4,487,300		5,657,561		6,268,564
Trade receivables	66,625		368,109
Liquids Production and Commercialization [Member] | Pampa Energia [Member]
Trade and other receivables [Abstract]
Revenues	8,605,778		11,158,452		15,558,595
Trade receivables	646,317		877,466
Liquids Production and Commercialization [Member] | PBB Polisur [Member]
Trade and other receivables [Abstract]
Revenues	101,023,042		79,688,674		83,014,038
Trade receivables	7,493,584		11,115,350
Liquids Production and Commercialization [Member] | Geogas Trading S.A. [Member]
Trade and other receivables [Abstract]
Revenues	8,327,911		11,424,167		23,051,172
Trade receivables	0		0
Liquids Production and Commercialization [Member] | Italgas S.A. [Member]
Trade and other receivables [Abstract]
Revenues	0		0		918,740
Trade receivables	0		0
Liquids Production and Commercialization [Member] | YPF [Member]
Trade and other receivables [Abstract]
Revenues	4,863,755		8,092,448		11,522,821
Trade receivables	89,175		501,014
Liquids Production and Commercialization [Member] | Petrobras Global Trading BV [Member]
Trade and other receivables [Abstract]
Revenues	1,907,031		873,237		34,110,130
Trade receivables	1,907,031		0
Liquids Production and Commercialization [Member] | Trafigura Beheer [Member]
Trade and other receivables [Abstract]
Revenues	41,344,487		49,727,977		42,010,476
Trade receivables	3,088,637		2,796,525
Midstream [Member] | Pampa Energia [Member]
Trade and other receivables [Abstract]
Revenues	17,632,528		12,371,684		7,366,239
Trade receivables	4,225,255		2,822,228
Midstream [Member] | YPF [Member]
Trade and other receivables [Abstract]
Revenues	12,927,055		13,323,059		14,107,367
Trade receivables	3,766,193		2,631,812
Midstream [Member] | Tecpetrol [Member]
Trade and other receivables [Abstract]
Revenues	11,613,064		8,471,994		2,727,791
Trade receivables	1,688,724		1,301,080
Midstream [Member] | Exxomobil Exploration [Member]
Trade and other receivables [Abstract]
Revenues	5,320,819		5,086,118		5,775,892
Trade receivables	887,297		755,238
Midstream [Member] | Vista Oil [Member]
Trade and other receivables [Abstract]
Revenues	2,059,717		733,131		0
Trade receivables	483,254		379,111
Midstream [Member] | Pluspetrol [Member]
Trade and other receivables [Abstract]
Revenues	12,362,816		8,216,597		$ 7,326,827
Trade receivables	$ 2,774,674		$ 856,969
[1] Said amount represents the best estimate made by tgs

FINANCIAL RISK MANAGEMENT, Cr_3

FINANCIAL RISK MANAGEMENT, Credit Risk, Cash and Financial Placement Maturities (Details) - ARS ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Maturities of financial assets [Abstract]
Financial assets		$ 492,796,781	$ 323,105,075
From 2027 Onwards [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]		0
Cash and Cash Equivalents [Member]
Maturities of financial assets [Abstract]
Financial assets		6,599,199	9,307,806
Cash and Cash Equivalents [Member] | Without Specified Maturity [Member]
Maturities of financial assets [Abstract]
Financial assets		6,599,199	9,307,806
Cash and Cash Equivalents [Member] | With Specified Maturity Over Due [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Over Due [Member] | Until 12-31 Prior Year [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Over Due [Member] | From 01-01 to 03-31 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Over Due [Member] | From 04-01 to 06-30 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Over Due [Member] | From 07-01 to 09-30 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Over Due [Member] | From 10-01 to 12-31 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | From 01-01 to 03-31 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | From 04-01 to 06-30 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | From 07-01 to 09-30 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | From 10-01 to 12-31 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | During 2024 [Member]
Maturities of financial assets [Abstract]
Financial assets			0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | During 2025 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | During 2026 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | During 2027 [Member]
Maturities of financial assets [Abstract]
Financial assets		0
Cash and Cash Equivalents [Member] | With Specified Maturity Non-Due [Member] | From 2028 Onwards [Member]
Maturities of financial assets [Abstract]
Financial assets		0
Cash and Cash Equivalents [Member] | With Specified Maturity [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Financial Assets [Member]
Maturities of financial assets [Abstract]
Financial assets		430,055,906	247,423,808
Financial Assets [Member] | Without Specified Maturity [Member]
Maturities of financial assets [Abstract]
Financial assets		217,537,319	122,350,911
Financial Assets [Member] | With Specified Maturity Over Due [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Financial Assets [Member] | With Specified Maturity Over Due [Member] | Until 12-31 Prior Year [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Financial Assets [Member] | With Specified Maturity Over Due [Member] | From 01-01 to 03-31 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Financial Assets [Member] | With Specified Maturity Over Due [Member] | From 04-01 to 06-30 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Financial Assets [Member] | With Specified Maturity Over Due [Member] | From 07-01 to 09-30 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Financial Assets [Member] | With Specified Maturity Over Due [Member] | From 10-01 to 12-31 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Financial Assets [Member] | With Specified Maturity Non-Due [Member]
Maturities of financial assets [Abstract]
Financial assets		212,518,587	125,072,897
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | From 01-01 to 03-31 [Member]
Maturities of financial assets [Abstract]
Financial assets		101,278,492	598
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | From 04-01 to 06-30 [Member]
Maturities of financial assets [Abstract]
Financial assets		4,027,889	598
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | From 07-01 to 09-30 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	3,282
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | From 10-01 to 12-31 [Member]
Maturities of financial assets [Abstract]
Financial assets		21,177	0
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | During 2024 [Member]
Maturities of financial assets [Abstract]
Financial assets			125,068,419
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | During 2025 [Member]
Maturities of financial assets [Abstract]
Financial assets		107,191,029	0
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | During 2026 [Member]
Maturities of financial assets [Abstract]
Financial assets		0	0
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | During 2027 [Member]
Maturities of financial assets [Abstract]
Financial assets		0
Financial Assets [Member] | With Specified Maturity Non-Due [Member] | From 2028 Onwards [Member]
Maturities of financial assets [Abstract]
Financial assets		0
Financial Assets [Member] | With Specified Maturity [Member]
Maturities of financial assets [Abstract]
Financial assets		212,518,587	125,072,897
Credits [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	56,443,446	66,786,144
Credits [Member] | Without Specified Maturity [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	12,924	125,774
Credits [Member] | With Specified Maturity Over Due [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	3,549,339	5,232,104
Credits [Member] | With Specified Maturity Over Due [Member] | Until 12-31 Prior Year [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	432,064	540,221
Credits [Member] | With Specified Maturity Over Due [Member] | From 01-01 to 03-31 [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	97	25,433
Credits [Member] | With Specified Maturity Over Due [Member] | From 04-01 to 06-30 [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	211	82,296
Credits [Member] | With Specified Maturity Over Due [Member] | From 07-01 to 09-30 [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	9,478	70,160
Credits [Member] | With Specified Maturity Over Due [Member] | From 10-01 to 12-31 [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	3,107,489	4,513,994
Credits [Member] | With Specified Maturity Non-Due [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	52,881,183	61,428,266
Credits [Member] | With Specified Maturity Non-Due [Member] | From 01-01 to 03-31 [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	45,365,062	60,837,510
Credits [Member] | With Specified Maturity Non-Due [Member] | From 04-01 to 06-30 [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	7,479,194	354,986
Credits [Member] | With Specified Maturity Non-Due [Member] | From 07-01 to 09-30 [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	7,371	180,405
Credits [Member] | With Specified Maturity Non-Due [Member] | From 10-01 to 12-31 [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	9,965	11,687
Credits [Member] | With Specified Maturity Non-Due [Member] | During 2024 [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]		43,678
Credits [Member] | With Specified Maturity Non-Due [Member] | During 2025 [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	19,591	0
Credits [Member] | With Specified Maturity Non-Due [Member] | During 2026 [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	0	0
Credits [Member] | With Specified Maturity Non-Due [Member] | During 2027 [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	0
Credits [Member] | With Specified Maturity Non-Due [Member] | From 2028 Onwards [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	0
Credits [Member] | With Specified Maturity [Member]
Maturities of financial assets [Abstract]
Financial assets	[1],[2]	$ 56,430,522	$ 66,660,370
[1]Includes financial assets recorded in trade receivables and other receivables, excluding allowance for doubtful accounts.[2]The total amount of the receivables without specified maturity is recorded in Non-current assets.

FINANCIAL RISK MANAGEMENT, Liqu

FINANCIAL RISK MANAGEMENT, Liquidity Risk (Details) - ARS ($) $ in Thousands		Dec. 31, 2023		Dec. 31, 2022
Maturities of financial liabilities [Abstract]
Loans	[2]	$ 471,648,466	[1]	$ 294,635,431
During 2025 [Member]
Maturities of financial liabilities [Abstract]
Loans		4,283,042
During 2026 [Member]
Maturities of financial liabilities [Abstract]
Loans		380,173
Liquidity Risk [Member]
Maturities of financial liabilities [Abstract]
Loans		516,800,514		328,213,788
Other financial liabilities		46,730,252		40,041,611
Finance leases		18,820,619		15,262,402
Liquidity Risk [Member] | Without Specified Maturity [Member]
Maturities of financial liabilities [Abstract]
Loans		0		0
Other financial liabilities		0		0
Finance leases		0		0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member]
Maturities of financial liabilities [Abstract]
Loans		0		0
Other financial liabilities		497,457		722,205
Finance leases		609,435		415,882
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | Until 12-31-2022 [Member]
Maturities of financial liabilities [Abstract]
Loans		0
Other financial liabilities		496,213
Finance leases		0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 01-01-23 to 03-31-23 [Member]
Maturities of financial liabilities [Abstract]
Loans		0
Other financial liabilities		311
Finance leases		0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 04-01-23 to 06-30-23 [Member]
Maturities of financial liabilities [Abstract]
Loans		0
Other financial liabilities		311
Finance leases		0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 07-01-23 to 09-30-23 [Member]
Maturities of financial liabilities [Abstract]
Loans		0
Other financial liabilities		311
Finance leases		0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 10-01-23 to 12-31-23 [Member]
Maturities of financial liabilities [Abstract]
Loans		0
Other financial liabilities		311
Finance leases		609,435
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | Until 12-31-2021 [Member]
Maturities of financial liabilities [Abstract]
Loans				0
Other financial liabilities				718,333
Finance leases				0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 01-01-22 to 03-31-22 [Member]
Maturities of financial liabilities [Abstract]
Loans				0
Other financial liabilities				968
Finance leases				0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 04-01-22 to 06-30-22 [Member]
Maturities of financial liabilities [Abstract]
Loans				0
Other financial liabilities				968
Finance leases				0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 07-01-22 to 09-30-22 [Member]
Maturities of financial liabilities [Abstract]
Loans				0
Other financial liabilities				968
Finance leases				0
Liquidity Risk [Member] | With Specified Maturity Over Due [Member] | From 10-01-22 to 12-31-22 [Member]
Maturities of financial liabilities [Abstract]
Loans				0
Other financial liabilities				968
Finance leases				415,882
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member]
Maturities of financial liabilities [Abstract]
Loans		516,800,514		328,213,788
Other financial liabilities		46,232,795		39,319,406
Finance leases		18,211,184		14,846,520
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 01-01-23 to 03-31-23 [Member]
Maturities of financial liabilities [Abstract]
Loans				0
Other financial liabilities				39,074,182
Finance leases				1,031,659
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 04-01-23 to 06-30-23 [Member]
Maturities of financial liabilities [Abstract]
Loans				10,328,560
Other financial liabilities				245,224
Finance leases				1,031,659
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 07-01-23 to 09-30-23 [Member]
Maturities of financial liabilities [Abstract]
Loans				4,801,277
Other financial liabilities				0
Finance leases				1,031,659
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 10-01-23 to 12-31-23 [Member]
Maturities of financial liabilities [Abstract]
Loans				9,309,765
Other financial liabilities				0
Finance leases				1,031,659
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 01-01-24 to 03-31-24 [Member]
Maturities of financial liabilities [Abstract]
Loans		21,913,365
Other financial liabilities		46,127,826
Finance leases		1,655,061
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 04-01-24 to 06-30-24 [Member]
Maturities of financial liabilities [Abstract]
Loans		27,826,772
Other financial liabilities		104,969
Finance leases		1,655,061
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 07-01-24 to 09-30-24 [Member]
Maturities of financial liabilities [Abstract]
Loans		119,544
Other financial liabilities		0
Finance leases		1,655,061
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 10-01-24 to 12-31-24 [Member]
Maturities of financial liabilities [Abstract]
Loans		28,823,183
Other financial liabilities		0
Finance leases		1,655,061
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | During 2025 [Member]
Maturities of financial liabilities [Abstract]
Loans		438,117,650
Other financial liabilities		0
Finance leases		6,655,985
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | During 2026 [Member]
Maturities of financial liabilities [Abstract]
Loans		0
Other financial liabilities		0
Finance leases		4,255,896
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | During 2027 [Member]
Maturities of financial liabilities [Abstract]
Loans		0
Other financial liabilities		0
Finance leases		679,059
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 2028 Onwards [Member]
Maturities of financial liabilities [Abstract]
Loans		0
Other financial liabilities		0
Finance leases		0
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | From 2027 Onwards [Member]
Maturities of financial liabilities [Abstract]
Loans				0
Other financial liabilities				0
Finance leases				0
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | During 2024 [Member]
Maturities of financial liabilities [Abstract]
Loans				18,619,530
Other financial liabilities				0
Finance leases				4,127,191
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | During 2025 [Member]
Maturities of financial liabilities [Abstract]
Loans				285,154,656
Other financial liabilities				0
Finance leases				4,127,191
Liquidity Risk [Member] | With Specified Maturity Non-Due [Member] | During 2026 [Member]
Maturities of financial liabilities [Abstract]
Loans				0
Other financial liabilities				0
Finance leases				2,465,502
Liquidity Risk [Member] | With Specified Maturity [Member]
Maturities of financial liabilities [Abstract]
Loans		516,800,514		328,213,788
Other financial liabilities		46,730,252		40,041,611
Finance leases		$ 18,820,619		$ 15,262,402
[1]As of December 31, 2023 and 2022, it is net of Notes repurchase of Ps 23,991,562 and Ps. 16,371,945, respectively.[2]Net of issuance expenses of Ps. 52,684 and Ps. 93,749 as of December 31, 2023 and 2022, respectively.

FINANCIAL RISK MANAGEMENT, Capi

FINANCIAL RISK MANAGEMENT, Capital Management Risk (Details) - ARS ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
FINANCIAL RISK MANAGEMENT [Abstract]
Total debt (Note 13)	[2]	$ 471,648,466	[1]	$ 294,635,431
Total equity		855,674,894		832,156,862	$ 731,516,756	$ 604,548,660
Total capital		$ 1,327,323,360		$ 1,126,792,293
Gearing Ratio		0.36%		0.26%
[1]As of December 31, 2023 and 2022, it is net of Notes repurchase of Ps 23,991,562 and Ps. 16,371,945, respectively.[2]Net of issuance expenses of Ps. 52,684 and Ps. 93,749 as of December 31, 2023 and 2022, respectively.

FINANCIAL RISK MANAGEMENT, Fina

FINANCIAL RISK MANAGEMENT, Financial Instrument Categories (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS [Abstract]
Total current assets	$ 385,591,265	$ 197,990,259
NON-CURRENT ASSETS [Abstract]
Total non-current assets	107,205,516	125,114,816
Total assets	492,796,781	323,105,075
CURRENT LIABILITIES [Abstract]
Total current liabilities	107,299,403	52,581,003
NON-CURRENT LIABILITIES [Abstract]
Total non-current liabilities	411,081,275	282,428,472
Total liabilities	518,380,678	335,009,475
Trade Payables [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	41,723,198	32,775,452
Loans [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	60,567,191	12,206,959
Payroll and Social Security Taxes Payables [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	4,934,640	6,706,238
Other Payables [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	74,374	892,354
Loans [Member]
NON-CURRENT LIABILITIES [Abstract]
Total non-current liabilities	411,081,275	282,428,472
Financial Liabilities at Fair Value [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	0	0
NON-CURRENT LIABILITIES [Abstract]
Total non-current liabilities	0	0
Total liabilities	0	0
Financial Liabilities at Fair Value [Member] | Trade Payables [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	0	0
Financial Liabilities at Fair Value [Member] | Loans [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	0	0
Financial Liabilities at Fair Value [Member] | Payroll and Social Security Taxes Payables [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	0	0
Financial Liabilities at Fair Value [Member] | Other Payables [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	0	0
Financial Liabilities at Fair Value [Member] | Loans [Member]
NON-CURRENT LIABILITIES [Abstract]
Total non-current liabilities	0	0
Financial Liabilities at Amortized Cost [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	107,299,403	52,581,003
NON-CURRENT LIABILITIES [Abstract]
Total non-current liabilities	411,081,275	282,428,472
Total liabilities	518,380,678	335,009,475
Financial Liabilities at Amortized Cost [Member] | Trade Payables [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	41,723,198	32,775,452
Financial Liabilities at Amortized Cost [Member] | Loans [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	60,567,191	12,206,959
Financial Liabilities at Amortized Cost [Member] | Payroll and Social Security Taxes Payables [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	4,934,640	6,706,238
Financial Liabilities at Amortized Cost [Member] | Other Payables [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities	74,374	892,354
Financial Liabilities at Amortized Cost [Member] | Loans [Member]
NON-CURRENT LIABILITIES [Abstract]
Total non-current liabilities	411,081,275	282,428,472
Trade Receivables [Member]
CURRENT ASSETS [Abstract]
Total current assets	50,801,464	52,750,259
Other Receivables [Member]
CURRENT ASSETS [Abstract]
Total current assets	5,325,726	13,576,805
NON-CURRENT ASSETS [Abstract]
Total non-current assets	14,486	46,397
Financial Assets at Amortized Cost [Member]
CURRENT ASSETS [Abstract]
Total current assets	105,327,557	4,478
NON-CURRENT ASSETS [Abstract]
Total non-current assets	107,191,030	125,068,419
Financial Assets at Fair Value Through Profit or Loss [Member]
CURRENT ASSETS [Abstract]
Total current assets	217,537,319	122,350,911
Cash and Cash Equivalents [Member]
CURRENT ASSETS [Abstract]
Total current assets	6,599,199	9,307,806
Financial Assets at Fair Value [Member]
CURRENT ASSETS [Abstract]
Total current assets	219,591,280	130,652,459
NON-CURRENT ASSETS [Abstract]
Total non-current assets	0	0
Total assets	219,591,280	130,652,459
Financial Assets at Fair Value [Member] | Trade Receivables [Member]
CURRENT ASSETS [Abstract]
Total current assets	0	0
Financial Assets at Fair Value [Member] | Other Receivables [Member]
CURRENT ASSETS [Abstract]
Total current assets	0	0
NON-CURRENT ASSETS [Abstract]
Total non-current assets	0	0
Financial Assets at Fair Value [Member] | Financial Assets at Amortized Cost [Member]
CURRENT ASSETS [Abstract]
Total current assets	0	0
NON-CURRENT ASSETS [Abstract]
Total non-current assets	0	0
Financial Assets at Fair Value [Member] | Financial Assets at Fair Value Through Profit or Loss [Member]
CURRENT ASSETS [Abstract]
Total current assets	217,537,319	122,350,911
Financial Assets at Fair Value [Member] | Cash and Cash Equivalents [Member]
CURRENT ASSETS [Abstract]
Total current assets	2,053,961	8,301,548
Financial Assets at Amortized Cost [Member]
CURRENT ASSETS [Abstract]
Total current assets	165,999,985	67,337,800
NON-CURRENT ASSETS [Abstract]
Total non-current assets	107,205,516	125,114,816
Total assets	273,205,501	192,452,616
Financial Assets at Amortized Cost [Member] | Trade Receivables [Member]
CURRENT ASSETS [Abstract]
Total current assets	50,801,464	52,750,259
Financial Assets at Amortized Cost [Member] | Other Receivables [Member]
CURRENT ASSETS [Abstract]
Total current assets	5,325,726	13,576,805
NON-CURRENT ASSETS [Abstract]
Total non-current assets	14,486	46,397
Financial Assets at Amortized Cost [Member] | Financial Assets at Amortized Cost [Member]
CURRENT ASSETS [Abstract]
Total current assets	105,327,557	4,478
NON-CURRENT ASSETS [Abstract]
Total non-current assets	107,191,030	125,068,419
Financial Assets at Amortized Cost [Member] | Financial Assets at Fair Value Through Profit or Loss [Member]
CURRENT ASSETS [Abstract]
Total current assets	0	0
Financial Assets at Amortized Cost [Member] | Cash and Cash Equivalents [Member]
CURRENT ASSETS [Abstract]
Total current assets	$ 4,545,238	$ 1,006,258

FINANCIAL RISK MANAGEMENT, Fair

FINANCIAL RISK MANAGEMENT, Fair Value Measurement Hierarchy and Estimates (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial assets at fair value [Abstract]
Financial assets at fair value through profit or loss	$ 217,537,319	$ 122,350,911
Financial liabilities at carrying amount and estimated fair value [Abstract]
Carrying amount	518,380,678	335,009,475
2018 Note [Member]
Financial liabilities at carrying amount and estimated fair value [Abstract]
Carrying amount	384,503,538
Total	365,967,850
Fair Value [Member]
Financial assets at fair value [Abstract]
Cash and cash equivalents	2,053,961	8,301,549
Financial assets at fair value through profit or loss	217,537,319	122,350,911
Total	219,591,280	130,652,460
Fair Value [Member] | Level 1 [Member]
Financial assets at fair value [Abstract]
Cash and cash equivalents	2,053,961	8,301,549
Financial assets at fair value through profit or loss	217,537,319	122,350,911
Total	219,591,280	130,652,460
Fair Value [Member] | Level 2 [Member]
Financial assets at fair value [Abstract]
Cash and cash equivalents	0	0
Financial assets at fair value through profit or loss	0	0
Total	0	0
Fair Value [Member] | Level 3 [Member]
Financial assets at fair value [Abstract]
Cash and cash equivalents	0	0
Financial assets at fair value through profit or loss	0	0
Total	$ 0	$ 0

REGULATORY FRAMEWORK, Regulator

REGULATORY FRAMEWORK, Regulatory Framework of the Natural Gas Transportation Segment (Details) $ in Thousands		12 Months Ended
	Jan. 19, 2022 stage	Dec. 31, 2023 ARS ($)	Apr. 29, 2023	Mar. 01, 2022	Apr. 02, 2021	Apr. 01, 2019	Oct. 02, 2018	Sep. 04, 2018	Mar. 30, 2017
General aspects [Abstract]
Original license period		35 years
License period, renewal		10 years
License period, after renewal		45 years
License period, after expiration date		10 years
Tariff situation [Abstract]
Natural gas transportation tariffs period, condition one		semiannually
Natural gas transportation tariffs period, condition two		5 years
Conversion rate of exchange for tariffs		1
Number of years for negotiations under transitional agreement		17 years
Transitional Agreement [Abstract]
Percentage of increase in tariff on service for natural gas transportation						26%			214.20%
Percentage of increase in tariff on access and use									37%
Investment plan period		5 years
Five Year Plan investment amount | $		$ 6,786,543
Percentage of increase in tariff				60%	58.60%		19.70%	30%
Transitory tariff adjustment applied stages | stage	2
Transitory tariff adjustment percentage	106%
Percentage of tariff increase on public service of Natural Gas Transportation and CAU			95%
Top of Range [Member]
Transitional Agreement [Abstract]
Tariff review period		2 years

REGULATORY FRAMEWORK, General F

REGULATORY FRAMEWORK, General Framework for Non-Regulated Segments (Details) $ in Thousands				12 Months Ended
	Oct. 03, 2023	Dec. 01, 2011 $ / m³	Nov. 30, 2011 $ / m³	Dec. 31, 2023 ARS ($) $ / m³ $ / bbl	Dec. 31, 2022 ARS ($)	Dec. 23, 2019	Sep. 03, 2018 USD ($)
Domestic market [Abstract]
Subsidies receivable from government | $				$ 4,675,875	$ 11,734,335
Foreign market [Abstract]
Capped amount of each dollar of the tax base or the official FOB price | $							$ 4
Rate applicable to hydrocarbons						8%
Barrel price, condition one | $ / bbl				45
Barrel price, condition two | $ / bbl				60
Tax rate for barrel price below US$45				0%
Tax rate for barrel price equal or higher than US$60				8%
Percentage of value of exports in foreign currency	75%			80%
Percentage of value of exports in pesos	25%			20%
Tariff charge paid (per cubic meter) | $ / m³				0.0492
Tariff charge (per cubic meter) | $ / m³		0.405	0.0492
Bottom of Range [Member]
Foreign market [Abstract]
Applicable tax rate on export of oil and gas products				0%
Top of Range [Member]
Foreign market [Abstract]
Applicable tax rate on export of oil and gas products				8%
Propane [Member]
Foreign market [Abstract]
Export duty percentage							12%
Butane [Member]
Foreign market [Abstract]
Export duty percentage							12%
Natural Gasoline [Member]
Foreign market [Abstract]
Export duty percentage							12%

ASSETS AND LIABILITIES IN FOR_3

ASSETS AND LIABILITIES IN FORREIGN CURRENCY (Details) $ in Thousands, $ in Thousands		Dec. 31, 2023 ARS ($) $ / $ $ / €	Dec. 31, 2023 USD ($) $ / $ $ / €	Dec. 31, 2023 EUR (€) $ / $ $ / €	Dec. 10, 2023 $ / $	Dec. 09, 2023 $ / $	Dec. 31, 2022 ARS ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 EUR (€)
CURRENT ASSETS [Abstract]
Total current assets		$ 385,591,265					$ 197,990,259
NON-CURRENT ASSETS [Abstract]
Total non-current assets		107,205,516					125,114,816
Total assets		492,796,781					323,105,075
CURRENT LIABILITIES [Abstract]
Total current liabilities		107,299,403					52,581,003
NON CURRENT LIABILITIES [Abstract]
Total non-current liabilities		411,081,275					282,428,472
TOTAL LIABILITIES		518,380,678					335,009,475
Exchange rate (in Ps. per dollars) | $ / $					800	350
Public and private debt bonds		118,095,597
Time deposits		31,383,601
Trade Payables [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities		41,723,198					32,775,452
Loans [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities		60,567,191					12,206,959
Loans [Member]
NON CURRENT LIABILITIES [Abstract]
Total non-current liabilities		$ 411,081,275					282,428,472
Euro [Member]
NON CURRENT LIABILITIES [Abstract]
Exchange rate (in Ps. per dollars) | $ / €	[1]	894.71	894.71	894.71
Euro [Member] | Loans [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities		$ 57,285		€ 64			169,446		€ 287,000
Cash and Cash Equivalents [Member]
CURRENT ASSETS [Abstract]
Total current assets		6,599,199					9,307,806
Financial Assets at Amortized Cost [Member]
CURRENT ASSETS [Abstract]
Total current assets		105,327,557					4,478
NON-CURRENT ASSETS [Abstract]
Total non-current assets		107,191,030					125,068,419
Trade Receivables [Member]
CURRENT ASSETS [Abstract]
Total current assets		50,801,464					52,750,259
Other Receivables [Member]
CURRENT ASSETS [Abstract]
Total current assets		5,325,726					13,576,805
NON-CURRENT ASSETS [Abstract]
Total non-current assets		14,486					46,397
Foreign Currency [Member]
CURRENT ASSETS [Abstract]
Total current assets		333,434,149	$ 413,973				134,775,550	$ 244,572
NON-CURRENT ASSETS [Abstract]
Total non-current assets		107,191,030	133,082				125,068,419	226,957
Total assets		440,625,179	547,055				259,843,969	471,529
Foreign Currency [Member] | U.S. Dollars [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities		92,113,833	113,939				33,363,081	60,474
NON CURRENT LIABILITIES [Abstract]
Total non-current liabilities		411,081,275	508,481				288,003,793	522,039
TOTAL LIABILITIES		503,195,108	622,420				321,366,874	582,513
Foreign Currency [Member] | U.S. Dollars [Member] | Trade Payables [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities		$ 31,603,927	$ 39,092				21,325,569	38,655
NON CURRENT LIABILITIES [Abstract]
Exchange rate (in Ps. per dollars) | $ / $	[1]	808.45	808.45	808.45
Foreign Currency [Member] | U.S. Dollars [Member] | Loans [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities		$ 60,509,906	$ 74,847				12,037,512	21,819
NON CURRENT LIABILITIES [Abstract]
Exchange rate (in Ps. per dollars) | $ / $	[1]	808.45	808.45	808.45
Foreign Currency [Member] | U.S. Dollars [Member] | Loans [Member]
NON CURRENT LIABILITIES [Abstract]
Total non-current liabilities		$ 411,081,275	$ 508,481				282,428,472	511,933
Exchange rate (in Ps. per dollars) | $ / $	[1]	808.45	808.45	808.45
Foreign Currency [Member] | U.S. Dollars [Member] | Contract Liabilities [Member]
NON CURRENT LIABILITIES [Abstract]
Total non-current liabilities		$ 0	$ 0				5,575,321	10,106
Exchange rate (in Ps. per dollars) | $ / $	[1]	808.45	808.45	808.45
Foreign Currency [Member] | Euro [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities		$ 1,225,776		€ 1,370,000			424,934		719,000
NON CURRENT LIABILITIES [Abstract]
TOTAL LIABILITIES		1,225,776		1,370,000			424,934		719,000
Foreign Currency [Member] | Euro [Member] | Trade Payables [Member]
CURRENT LIABILITIES [Abstract]
Total current liabilities		$ 1,168,491		€ 1,306,000			255,488		€ 432,000
NON CURRENT LIABILITIES [Abstract]
Exchange rate (in Ps. per dollars) | $ / €	[1]	894.71	894.71	894.71
Foreign Currency [Member] | Cash and Cash Equivalents [Member]
CURRENT ASSETS [Abstract]
Total current assets		$ 4,515,935	$ 5,607				888,870	1,613
NON CURRENT LIABILITIES [Abstract]
Exchange rate (in Ps. per dollars) | $ / $	[2]	805.45	805.45	805.45
Foreign Currency [Member] | Financial Assets at Amortized Cost [Member]
CURRENT ASSETS [Abstract]
Total current assets		$ 105,406,825	$ 130,867				0	0
NON-CURRENT ASSETS [Abstract]
Total non-current assets	[3]	$ 107,191,030	$ 133,082				125,068,419	226,957
NON CURRENT LIABILITIES [Abstract]
Exchange rate (in Ps. per dollars) | $ / $	[2],[3]	805.45	805.45	805.45
Foreign Currency [Member] | Financial Assets at Fair Value Through Profit or Loss [Member]
CURRENT ASSETS [Abstract]
Total current assets	[4]	$ 182,397,194	$ 226,454				97,457,295	176,852
NON CURRENT LIABILITIES [Abstract]
Exchange rate (in Ps. per dollars) | $ / $	[2],[4]	805.45	805.45	805.45
Foreign Currency [Member] | Trade Receivables [Member]
CURRENT ASSETS [Abstract]
Total current assets		$ 41,114,195	$ 51,045				$ 36,429,385	$ 66,107
NON CURRENT LIABILITIES [Abstract]
Exchange rate (in Ps. per dollars) | $ / $	[2]	805.45	805.45	805.45
[1]Sell exchange rate at the end of fiscal year[2]Buy exchange rate at the end of fiscal year[3]Includes time deposits Dólar Linked for Ps. 31,383,601.[4]Includes public and private debt bonds Dólar Linked for Ps. 118,095,597.

COMMON STOCK AND DIVIDENDS, Com

COMMON STOCK AND DIVIDENDS, Common Stock Structure and Shares' Public Offer (Details)	12 Months Ended
	Dec. 31, 2023 Vote $ / shares shares	Dec. 31, 2022 Vote $ / shares shares	Dec. 31, 2021 Vote $ / shares shares
Common stock structure and shares [Abstract]
Outstanding shares (in shares)	752,761,058	752,761,058	752,761,058
Number of shares represents for each share on New York Stock Exchange (in shares)	5
Class "A" [Member]
Common stock structure and shares [Abstract]
Outstanding shares (in shares)	405,192,594	405,192,594	405,192,594
Face value common shares class (in pesos per share) | $ / shares	$ 1	$ 1	$ 1
Number of votes for common stock | Vote	1	1	1
Class "B" [Member]
Common stock structure and shares [Abstract]
Outstanding shares (in shares)	347,568,464	347,568,464	347,568,464
Face value common shares class (in pesos per share) | $ / shares	$ 1	$ 1	$ 1
Number of votes for common stock | Vote	1	1	1
Common Stock [Member]
Common stock structure and shares [Abstract]
Shares issued (in shares)	794,495,283	794,495,283	794,495,283
Common Stock [Member] | Class "A" [Member]
Common stock structure and shares [Abstract]
Shares issued (in shares)	405,192,594	405,192,594	405,192,594
Common Stock [Member] | Class "B" [Member]
Common stock structure and shares [Abstract]
Shares issued (in shares)	389,302,689	389,302,689	389,302,689
Treasury Shares [Member]
Common stock structure and shares [Abstract]
Shares issued (in shares)	41,734,225	41,734,225	41,734,225
Face value common shares class (in pesos per share) | $ / shares	$ 1	$ 1	$ 1
Treasury Shares [Member] | Class "A" [Member]
Common stock structure and shares [Abstract]
Shares issued (in shares)	0	0	0
Treasury Shares [Member] | Class "B" [Member]
Common stock structure and shares [Abstract]
Shares issued (in shares)	41,734,225	41,734,225	41,734,225

COMMON STOCK AND DIVIDENDS, Acq

COMMON STOCK AND DIVIDENDS, Acquisition of Treasury Shares (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Aug. 21, 2020	Mar. 06, 2020
Acquisition of treasury shares [Abstract]
Maximum amount invested for shares repurchase program				$ 3,000,000	$ 2,500,000
Acquisition cost of treasury shares	$ 34,019,849	$ 34,019,849
Trading premium on treasury shares	9,868,857	9,868,857
Treasury Shares [Member]
Acquisition of treasury shares [Abstract]
Acquisition cost of treasury shares	34,019,849	$ 34,019,849	$ 34,019,849
Trading premium on treasury shares	$ 9,868,857

COMMON STOCK AND DIVIDENDS, Res

COMMON STOCK AND DIVIDENDS, Restrictions on Distribution of Retained Earnings (Details)	12 Months Ended
	Dec. 31, 2023
Restrictions on distribution of retained earnings [Abstract]
Percentage of legal reserve of net income	5%
Percentage of aggregate reserve	20%

LEGAL CLAIMS AND OTHER MATTERS

LEGAL CLAIMS AND OTHER MATTERS (Details) $ in Millions		12 Months Ended
	Jun. 04, 2021 Extension	Dec. 31, 2023 ARS ($)	Dec. 31, 2022 ARS ($)
LEGAL CLAIMS AND OTHER MATTERS [Abstract]
Provision amount on turnover tax		$ 2,153.4	$ 5,161.3
Validity period of precautionary measure		6 months
Extended Validity Period of Precautionary Measure		6 months
Number of extensions obtained | Extension	12
Provision amount on environmental matters		$ 81.1	182.2
Provision for other matters		$ 168.4	$ 241

BALANCES AND TRANSACTIONS WIT_3

BALANCES AND TRANSACTIONS WITH RELATED COMPANIES (Details) $ in Thousands, $ in Millions		12 Months Ended
		Dec. 31, 2023 ARS ($)		Dec. 31, 2022 ARS ($)		Dec. 31, 2021 ARS ($)	Dec. 31, 2023 USD ($)
Technical, financial and operational assistance agreement [abstract]
Compensation for key management member		$ 1,575,206		$ 1,329,757		$ 1,267,099
Balances and transactions with related parties [Abstract]
Accounts receivable		6,690,255		4,143,189
Accounts payable		21,158,062		15,368,513
Financial assets at fair value through profit or loss		217,537,319		122,350,911
Costs [Abstract]
Gas purchase and others		16,522,448		18,143,329		17,526,586
Compensation for technical assistance		6,078,353		9,551,489		13,235,940
Revenue for administrative services		219		504		863
Financial Results [Abstract]
Interest expense		917,514		1,191,598		1,769,776
Interest gain / Gain / (loss) on fair value		6,810,283		300,222		1,507,468
Selling expenses	[1]	141,456		96,720		7,091
Natural Gas Transportation [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		4,250,960		5,511,857		6,252,624
Production and Commercialization of Liquids [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		8,605,778		11,158,452		15,558,595
Midstream [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		17,887,482		12,595,375		7,619,918
Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) [Member]
Balances and transactions with related parties [Abstract]
Accounts receivable		38,298		61,332
Accounts payable		55,682		54,553
Costs [Abstract]
Gas purchase and others		0		0		0
Compensation for technical assistance		0		0		0
Revenue for administrative services		0		0		0
Financial Results [Abstract]
Interest expense		0		0		0
Interest gain / Gain / (loss) on fair value		0		0		0
Selling expenses	[1]	0		0		0
Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) [Member] | Natural Gas Transportation [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		700,506		929,764		902,338
Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) [Member] | Production and Commercialization of Liquids [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
Comercializadora e Inversora S.A. (previously Pampa Comercializadora S.A.) [Member] | Midstream [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
CT Barragan S.A. [Member]
Balances and transactions with related parties [Abstract]
Accounts receivable		15,558		13,372
Accounts payable		0		0
Costs [Abstract]
Gas purchase and others		0		0		0
Compensation for technical assistance		0		0		0
Revenue for administrative services		0		0		0
Financial Results [Abstract]
Interest expense		0		0		0
Interest gain / Gain / (loss) on fair value		6,810,283		300,222		1,507,468
Selling expenses	[1]	0		0		0
CT Barragan S.A. [Member] | Natural Gas Transportation [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
CT Barragan S.A. [Member] | Production and Commercialization of Liquids [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
CT Barragan S.A. [Member] | Midstream [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		59,891		54,369		83,018
CT Barragan S.A. [Member] | Private Debt Bonds with Related Parties [Member]
Balances and transactions with related parties [Abstract]
Financial assets at fair value through profit or loss		$ 9,982,891		8,005,655
Accrue annual rate		4%					4%
SACDE [Member]
Balances and transactions with related parties [Abstract]
Accounts receivable		$ 11,044		6,935
Accounts payable		4,040,743		0
Costs [Abstract]
Gas purchase and others		0		0
Compensation for technical assistance		0		0
Revenue for administrative services		0		0
Financial Results [Abstract]
Interest expense		0		0
Interest gain / Gain / (loss) on fair value		0		0
Selling expenses	[1]	0		0
Other receivables		41,077,629		10,335,414
SACDE [Member] | Natural Gas Transportation [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0
SACDE [Member] | Production and Commercialization of Liquids [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0
SACDE [Member] | Midstream [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		53,269		22,431
Transener S.A. [Member]
Balances and transactions with related parties [Abstract]
Accounts receivable		61		94
Accounts payable		0		0
Costs [Abstract]
Gas purchase and others		0		0		0
Compensation for technical assistance		0		0		0
Revenue for administrative services		0		0		0
Financial Results [Abstract]
Interest expense		0		0		0
Interest gain / Gain / (loss) on fair value		0		0		0
Selling expenses	[1]	0		0		0
Transener S.A. [Member] | Natural Gas Transportation [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
Transener S.A. [Member] | Production and Commercialization of Liquids [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
Transener S.A. [Member] | Midstream [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		593		1,299		2,183
Fundacion TGS [Member]
Costs [Abstract]
Gas purchase and others		0		0		0
Compensation for technical assistance		0		0		0
Revenue for administrative services		0		0		0
Financial Results [Abstract]
Interest expense		0		0		0
Interest gain / Gain / (loss) on fair value		0		0		0
Selling expenses	[1]	141,456		96,720		7,091
Fundacion TGS [Member] | Natural Gas Transportation [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
Fundacion TGS [Member] | Production and Commercialization of Liquids [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
Fundacion TGS [Member] | Midstream [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
Oleoductos del Valle S.A. [Member]
Balances and transactions with related parties [Abstract]
Accounts receivable		6,146		0
Accounts payable		0		0
Costs [Abstract]
Gas purchase and others		0				0
Compensation for technical assistance		0				0
Revenue for administrative services		0				0
Financial Results [Abstract]
Interest expense		0				0
Interest gain / Gain / (loss) on fair value		0				0
Selling expenses	[1]	0				0
Oleoductos del Valle S.A. [Member] | Natural Gas Transportation [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		89,665				160,506
Oleoductos del Valle S.A. [Member] | Production and Commercialization of Liquids [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0				0
Oleoductos del Valle S.A. [Member] | Midstream [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0				168,478
Link [Member]
Balances and transactions with related parties [Abstract]
Accounts receivable		17,459		14,583
Accounts payable		0		0
Costs [Abstract]
Gas purchase and others		0		0		0
Compensation for technical assistance		0		0		0
Revenue for administrative services		0		0		0
Financial Results [Abstract]
Interest expense		0		0		0
Interest gain / Gain / (loss) on fair value		0		0		0
Selling expenses	[1]	0		0		0
Link [Member] | Natural Gas Transportation [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
Link [Member] | Production and Commercialization of Liquids [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
Link [Member] | Midstream [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		141,201		145,583		0
TGU [Member]
Balances and transactions with related parties [Abstract]
Accounts receivable		0		0
Accounts payable		128,683		87,814
Pampa Energia [Member]
Balances and transactions with related parties [Abstract]
Accounts receivable	[2]	6,601,689		4,046,758
Accounts payable		16,932,954	[2]	15,226,146	[2]		$ 0.5
Financial lease		14,747,577		13,272,864
Costs [Abstract]
Gas purchase and others		16,522,448		18,143,329		17,526,586
Compensation for technical assistance		6,078,353		9,551,489		13,235,940
Revenue for administrative services		0		0		0
Financial Results [Abstract]
Interest expense		917,514		1,191,598		1,769,776
Interest gain / Gain / (loss) on fair value		0		0		0
Selling expenses	[1]	$ 0		0		0
Pampa Energia [Member] | From 12/28/2019 to 12/27/2020 [Member]
Technical, financial and operational assistance agreement [abstract]
Percentage of annual comprehensive income before results and income taxes		6.50%
Pampa Energia [Member] | From 12/28/2020 to 12/27/2021 [Member]
Technical, financial and operational assistance agreement [abstract]
Percentage of annual comprehensive income before results and income taxes		6%
Pampa Energia [Member] | From 12/28/2021 to 12/27/2022 [Member]
Technical, financial and operational assistance agreement [abstract]
Percentage of annual comprehensive income before results and income taxes		5.50%
Pampa Energia [Member] | From 12/28/2022 to 12/27/2023 [Member]
Technical, financial and operational assistance agreement [abstract]
Percentage of annual comprehensive income before results and income taxes		5%
Pampa Energia [Member] | From 12/28/2023 to 12/27/2024 and onwards [Member]
Technical, financial and operational assistance agreement [abstract]
Percentage of annual comprehensive income before results and income taxes		4.50%
Pampa Energia [Member] | Natural Gas Transportation [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		$ 3,460,789		4,582,093		5,189,780
Pampa Energia [Member] | Production and Commercialization of Liquids [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		8,605,778		11,158,452		15,558,595
Pampa Energia [Member] | Midstream [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		17,632,528		12,371,693		7,366,239
CIESA [Member]
Costs [Abstract]
Gas purchase and others		0		0		0
Compensation for technical assistance		0		0		0
Revenue for administrative services		219		504		863
Financial Results [Abstract]
Interest expense		0		0		0
Interest gain / Gain / (loss) on fair value		0		0		0
Selling expenses	[1]	0		0		0
CIESA [Member] | Natural Gas Transportation [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
CIESA [Member] | Production and Commercialization of Liquids [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		0
CIESA [Member] | Midstream [Member]
Detail of Significant Transactions with Related Parties [abstract]
Revenues		0		0		$ 0
CIESA [Member] | Pampa Energia [Member]
Balances and transactions with related parties [Abstract]
Accounts receivable		0		115
Accounts payable		$ 0		$ 0
[1]Corresponds to donations expenses.[2]Accounts payable includes Ps. 14,747,577 and Ps. 13,272,864 corresponding to the financial leasing recorded as “Loans” as of December 31, 2023 and 2022, respectively.

CONTRACTUAL OBLIGATIONS (Detail

CONTRACTUAL OBLIGATIONS (Details) $ in Thousands		Dec. 31, 2023 ARS ($) $ / $	Dec. 10, 2023 $ / $	Dec. 09, 2023 $ / $
Contractual commitments [abstract]
Contractual commitments		$ 561,064,806
Exchange rate (in Ps. per dollars) | $ / $			800	350
Due Less than One Year [Member]
Contractual commitments [abstract]
Contractual commitments		609,434
As of 12/31/2024 [Member]
Contractual commitments [abstract]
Contractual commitments		130,996,838
From 1/01/2025 to 12/31/2025 [Member]
Contractual commitments [abstract]
Contractual commitments		424,523,579
From 01/01/2026 to 12/31/2026 [Member]
Contractual commitments [abstract]
Contractual commitments		4,255,896
From 1/01/2027 to 12/31/2027 [Member]
Contractual commitments [abstract]
Contractual commitments		679,059
Financial Indebtedness [Member]
Contractual commitments [abstract]
Contractual commitments	[1]	$ 496,550,458
Exchange rate (in Ps. per dollars) | $ / $		808.45
Financial Indebtedness [Member] | Due Less than One Year [Member]
Contractual commitments [abstract]
Contractual commitments	[1]	$ 0
Financial Indebtedness [Member] | As of 12/31/2024 [Member]
Contractual commitments [abstract]
Contractual commitments	[1]	78,682,864
Financial Indebtedness [Member] | From 1/01/2025 to 12/31/2025 [Member]
Contractual commitments [abstract]
Contractual commitments	[1]	417,867,594
Financial Indebtedness [Member] | From 01/01/2026 to 12/31/2026 [Member]
Contractual commitments [abstract]
Contractual commitments	[1]	0
Financial Indebtedness [Member] | From 1/01/2027 to 12/31/2027 [Member]
Contractual commitments [abstract]
Contractual commitments	[1]	0
Purchase Obligations [Member]
Contractual commitments [abstract]
Contractual commitments	[2]	45,693,729
Purchase Obligations [Member] | Due Less than One Year [Member]
Contractual commitments [abstract]
Contractual commitments	[2]	0
Purchase Obligations [Member] | As of 12/31/2024 [Member]
Contractual commitments [abstract]
Contractual commitments	[2]	45,693,729
Purchase Obligations [Member] | From 1/01/2025 to 12/31/2025 [Member]
Contractual commitments [abstract]
Contractual commitments	[2]	0
Purchase Obligations [Member] | From 01/01/2026 to 12/31/2026 [Member]
Contractual commitments [abstract]
Contractual commitments	[2]	0
Purchase Obligations [Member] | From 1/01/2027 to 12/31/2027 [Member]
Contractual commitments [abstract]
Contractual commitments	[2]	0
Financial Leasing [Member]
Contractual commitments [abstract]
Contractual commitments		18,820,619
Financial Leasing [Member] | Due Less than One Year [Member]
Contractual commitments [abstract]
Contractual commitments		609,434
Financial Leasing [Member] | As of 12/31/2024 [Member]
Contractual commitments [abstract]
Contractual commitments		6,620,245
Financial Leasing [Member] | From 1/01/2025 to 12/31/2025 [Member]
Contractual commitments [abstract]
Contractual commitments		6,655,985
Financial Leasing [Member] | From 01/01/2026 to 12/31/2026 [Member]
Contractual commitments [abstract]
Contractual commitments		4,255,896
Financial Leasing [Member] | From 1/01/2027 to 12/31/2027 [Member]
Contractual commitments [abstract]
Contractual commitments		$ 679,059
[1]Corresponds to the cancellation of principal and interest of the financial indebtedness. For further information, see Note 13.[2]Corresponds to purchase of natural gas contracts for the processing of liquids.

ASSOCIATES AND JOINT ARRANGEM_2

ASSOCIATES AND JOINT ARRANGEMENTS (Details)	12 Months Ended
	Dec. 31, 2023
UT [Member]
Information about associates and arrangements [Abstract]
Guarantee period from the provisional reception of the UT Works	18 months
Link [Member]
Information about associates and arrangements [Abstract]
Percentage of ownership	49%
Link [Member] | Pan American Sur S.A. [Member]
Information about associates and arrangements [Abstract]
Percentage of ownership	20.40%
Percentage of joint ownership	20.40%
Link [Member] | Shell Argentina S.A. [Member]
Information about associates and arrangements [Abstract]
Percentage of ownership	25.50%
Percentage of joint ownership	25.50%
Link [Member] | Wintershall Dea Argentina S.A. [Member]
Information about associates and arrangements [Abstract]
Percentage of joint ownership	5.10%
TGU [Member]
Information about associates and arrangements [Abstract]
Percentage of ownership	49%
TGU [Member] | Pampa Energia [Member]
Information about associates and arrangements [Abstract]
Percentage of joint ownership	51%
EGS [Member]
Information about associates and arrangements [Abstract]
Percentage of ownership	49%
Percentage of joint ownership	51%

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] - ARS ($) $ in Millions	Apr. 17, 2024	Apr. 03, 2024	Mar. 26, 2024
Subsequent Event [Abstract]
Percentage of transitional adjustment natural gas transportation tariffs			675%
Percentage of wage index		47%
Percentage of domestic wholesale price index		27.20%
Percentage of construction cost index		25.80%
Investment plan		$ 27,690
Increase in legal reserve	$ 1,783
Reserve for capital expenditures, acquisition of treasury shares and dividends	$ 751,449