Gas Transporter of the South Inc. – ‘20-F’ for 12/31/23 – ‘EX-101.LAB’

On:  Wednesday, 4/24/24, at 3:46pm ET   ·   For:  12/31/23   ·   Accession #:  1140361-24-21683   ·   File #:  1-13396

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Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   8.60M 
                Non-Canadian Issuer                                              
 2: EX-2.6      Plan of Acquisition, Reorganization, Arrangement,   HTML     93K 
                Liquidation or Succession                                        
 3: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     38K 
 4: EX-9.1      Voting Trust Agreement                              HTML     53K 
 7: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     38K 
 8: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     38K 
 5: EX-12.1     Statement re: the Computation of Ratios             HTML     45K 
 6: EX-12.2     Statement re: the Computation of Ratios             HTML     45K 
14: R1          Document and Entity Information                     HTML    121K 
15: R2          Consolidated Statements of Comprehensive Income     HTML     99K 
16: R3          Consolidated Statements of Financial Position       HTML    137K 
17: R4          Consolidated Statements of Changes in Equity        HTML     66K 
18: R5          Consolidated Statements of Changes in Equity        HTML     48K 
                (Parenthetical)                                                  
19: R6          Consolidated Statements of Cash Flows               HTML    137K 
20: R7          Business Description                                HTML     66K 
21: R8          Consolidated Financial Statements                   HTML     40K 
22: R9          Basis of Presentation                               HTML     42K 
23: R10         Significant Accounting Policies                     HTML    232K 
24: R11         Critical Accounting Estimates and Judgements        HTML     54K 
25: R12         Supplemental Cash Flow Information                  HTML     47K 
26: R13         Consolidated Business Segment Information           HTML    192K 
27: R14         Detail of Significant Statement of Financial        HTML    739K 
                Position and Statement of Comprehensive Income                   
                Captions                                                         
28: R15         Investments in Associates                           HTML     62K 
29: R16         Joint Arrangements                                  HTML     63K 
30: R17         Share of (Loss) / Profit From Associates            HTML     49K 
31: R18         Property, Plant and Equipment                       HTML    700K 
32: R19         Loans                                               HTML    163K 
33: R20         Income Tax and Deferred Tax                         HTML    162K 
34: R21         Evolution of Provisions                             HTML     54K 
35: R22         Financial Risk Management                           HTML    540K 
36: R23         Regulatory Framework                                HTML    111K 
37: R24         Assets and Liabilities in Forreign Currency         HTML    161K 
38: R25         Common Stock and Dividends                          HTML     54K 
39: R26         Legal Claims and Other Matters                      HTML     55K 
40: R27         Balances and Transactions With Related Companies    HTML    337K 
41: R28         Contractual Obligations                             HTML     63K 
42: R29         Associates and Joint Arrangements                   HTML     47K 
43: R30         Subsequent Events                                   HTML     50K 
44: R31         Significant Accounting Policies (Policies)          HTML    269K 
45: R32         Business Description (Tables)                       HTML     39K 
46: R33         Significant Accounting Policies (Tables)            HTML     94K 
47: R34         Supplemental Cash Flow Information (Tables)         HTML     45K 
48: R35         Consolidated Business Segment Information (Tables)  HTML    190K 
49: R36         Detail of Significant Statement of Financial        HTML    761K 
                Position and Statement of Comprehensive Income                   
                Captions (Tables)                                                
50: R37         Investments in Associates (Tables)                  HTML     61K 
51: R38         Joint Arrangements (Tables)                         HTML     61K 
52: R39         Share of (Loss) / Profit From Associates (Tables)   HTML     49K 
53: R40         Property, Plant and Equipment (Tables)              HTML    703K 
54: R41         Loans (Tables)                                      HTML    163K 
55: R42         Income Tax and Deferred Tax (Tables)                HTML    156K 
56: R43         Evolution of Provisions (Tables)                    HTML     53K 
57: R44         Financial Risk Management (Tables)                  HTML    526K 
58: R45         Assets and Liabilities in Forreign Currency         HTML    160K 
                (Tables)                                                         
59: R46         Common Stock and Dividends (Tables)                 HTML     49K 
60: R47         Balances and Transactions With Related Companies    HTML    329K 
                (Tables)                                                         
61: R48         Contractual Obligations (Tables)                    HTML     60K 
62: R49         BUSINESS DESCRIPTION, Summary (Details)             HTML     42K 
63: R50         BUSINESS DESCRIPTION, Major Shareholders (Details)  HTML     78K 
64: R51         BUSINESS DESCRIPTION, Economic Context (Details)    HTML     78K 
65: R52         SIGNIFICANT ACCOUNTING POLICIES, Consolidation      HTML     81K 
                (Details)                                                        
66: R53         SIGNIFICANT ACCOUNTING POLICIES, Regulatory         HTML     39K 
                Framework (Details)                                              
67: R54         SIGNIFICANT ACCOUNTING POLICIES, Property, Plant    HTML     51K 
                and Equipment (Details)                                          
68: R55         SIGNIFICANT ACCOUNTING POLICIES, Income Tax and     HTML     68K 
                Deferred Income Tax (Details)                                    
69: R56         SIGNIFICANT ACCOUNTING POLICIES, Equity Accounts    HTML     41K 
                (Details)                                                        
70: R57         SIGNIFICANT ACCOUNTING POLICIES, Basic and Diluted  HTML     48K 
                Earnings Per Share (Details)                                     
71: R58         Critical Accounting Estimates and Judgements        HTML     50K 
                (Details)                                                        
72: R59         Supplemental Cash Flow Information (Details)        HTML     41K 
73: R60         Consolidated Business Segment Information           HTML     98K 
                (Details)                                                        
74: R61         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     80K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Other Receivables (Details)                            
75: R62         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     72K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Trade Receivables (Details)                            
76: R63         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     50K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Cash and Cash Equivalents (Details)                    
77: R64         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     56K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Contract Liabilities (Details)                         
78: R65         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     45K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Other Payables (Details)                               
79: R66         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     59K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Taxes Payables (Details)                               
80: R67         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     47K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Trade Payables (Details)                               
81: R68         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     48K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Revenues (Details)                                     
82: R69         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     79K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Disaggregation of Revenues by                          
                Geographical Market (Details)                                    
83: R70         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     75K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Disaggregation of Revenues by Business                 
                Segment (Details)                                                
84: R71         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     47K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Cost of Sales (Details)                                
85: R72         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML    167K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Expenses by Nature (Details)                           
86: R73         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     72K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Net Financial Results (Details)                        
87: R74         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     48K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Other Operating Results, Net (Details)                 
88: R75         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     57K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Other Financial Assets at Amortized Cost               
                (Details)                                                        
89: R76         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     51K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Other Financial Assets at Fair Value                   
                (Details)                                                        
90: R77         DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL        HTML     46K 
                POSITION AND STATEMENT OF COMPREHENSIVE INCOME                   
                CAPTIONS, Payroll and Social Security Taxes                      
                Payable (Details)                                                
91: R78         Investments in Associates (Details)                 HTML     51K 
92: R79         Joint Arrangements (Details)                        HTML     79K 
93: R80         Share of (Loss) / Profit From Associates (Details)  HTML     47K 
94: R81         PROPERTY, PLANT AND EQUIPMENT, Summary (Details)    HTML    266K 
95: R82         PROPERTY, PLANT AND EQUIPMENT, Composition of Net   HTML     45K 
                Value of Property, Plant and Equipment (Details)                 
96: R83         PROPERTY, PLANT AND EQUIPMENT, Right-of-use Assets  HTML     56K 
                (Details)                                                        
97: R84         LOANS, Short-term and Long-term Loans (Details)     HTML     61K 
98: R85         LOANS, Activity of Loans (Details)                  HTML     86K 
99: R86         LOANS, Maturities of Current and Non-current Loans  HTML     79K 
                (Details)                                                        
100: R87         LOANS, Maturities of Finance Leases and Future      HTML     52K  
                Minimum Lease Payments (Details)                                 
101: R88         LOANS, 2018 Notes (Details)                         HTML     74K  
102: R89         LOANS, Other Financial Liabilities (Details)        HTML     47K  
103: R90         LOANS, Bank Loans (Details)                         HTML     49K  
104: R91         LOANS, Financial leasing and Covenants (Details)    HTML     55K  
105: R92         INCOME TAX AND DEFERRED TAX, Summary (Details)      HTML     80K  
106: R93         INCOME TAX AND DEFERRED TAX, Income Tax             HTML     46K  
                (Expense)/Gain (Details)                                         
107: R94         INCOME TAX AND DEFERRED TAX, Analysis of Deferred   HTML     48K  
                Tax Assets and Liabilities (Details)                             
108: R95         INCOME TAX AND DEFERRED TAX, Component of Net       HTML    100K  
                Deferred Tax Assets and Liabilities (Details)                    
109: R96         INCOME TAX AND DEFERRED TAX, Effective Income Tax   HTML     62K  
                Rate Reconciliation (Details)                                    
110: R97         Evolution of Provisions (Details)                   HTML     55K  
111: R98         FINANCIAL RISK MANAGEMENT, Foreign Exchange Risk    HTML     55K  
                (Details)                                                        
112: R99         FINANCIAL RISK MANAGEMENT, Interest Rate Risk       HTML     56K  
                (Details)                                                        
113: R100        FINANCIAL RISK MANAGEMENT, Commodity Price Risk     HTML     44K  
                (Details)                                                        
114: R101        FINANCIAL RISK MANAGEMENT, Credit Risk, Provision   HTML     56K  
                for Losses (Details)                                             
115: R102        FINANCIAL RISK MANAGEMENT, Credit Risk, Trade and   HTML    113K  
                Other Receivables (Details)                                      
116: R103        FINANCIAL RISK MANAGEMENT, Credit Risk, Cash and    HTML    134K  
                Financial Placement Maturities (Details)                         
117: R104        FINANCIAL RISK MANAGEMENT, Liquidity Risk           HTML    142K  
                (Details)                                                        
118: R105        FINANCIAL RISK MANAGEMENT, Capital Management Risk  HTML     48K  
                (Details)                                                        
119: R106        FINANCIAL RISK MANAGEMENT, Financial Instrument     HTML    120K  
                Categories (Details)                                             
120: R107        FINANCIAL RISK MANAGEMENT, Fair Value Measurement   HTML     64K  
                Hierarchy and Estimates (Details)                                
121: R108        REGULATORY FRAMEWORK, Regulatory Framework of the   HTML     78K  
                Natural Gas Transportation Segment (Details)                     
122: R109        REGULATORY FRAMEWORK, General Framework for         HTML     77K  
                Non-Regulated Segments (Details)                                 
123: R110        Assets and Liabilities in Forreign Currency         HTML    140K  
                (Details)                                                        
124: R111        COMMON STOCK AND DIVIDENDS, Common Stock Structure  HTML     62K  
                and Shares' Public Offer (Details)                               
125: R112        COMMON STOCK AND DIVIDENDS, Acquisition of          HTML     47K  
                Treasury Shares (Details)                                        
126: R113        COMMON STOCK AND DIVIDENDS, Restrictions on         HTML     41K  
                Distribution of Retained Earnings (Details)                      
127: R114        Legal Claims and Other Matters (Details)            HTML     49K  
128: R115        Balances and Transactions With Related Companies    HTML    221K  
                (Details)                                                        
129: R116        Contractual Obligations (Details)                   HTML     82K  
130: R117        Associates and Joint Arrangements (Details)         HTML     61K  
131: R118        Subsequent Events (Details)                         HTML     51K  
133: XML         IDEA XML File -- Filing Summary                      XML    264K  
136: XML         XBRL Instance -- ef20015365_20f_htm                  XML  11.72M  
132: EXCEL       IDEA Workbook of Financial Report Info              XLSX    372K  
10: EX-101.CAL  XBRL Calculations -- tgs-20231231_cal                XML    351K 
11: EX-101.DEF  XBRL Definitions -- tgs-20231231_def                 XML   1.63M 
12: EX-101.LAB  XBRL Labels -- tgs-20231231_lab                      XML   4.19M 
13: EX-101.PRE  XBRL Presentations -- tgs-20231231_pre               XML   2.30M 
 9: EX-101.SCH  XBRL Schema -- tgs-20231231                          XSD    547K 
134: JSON        XBRL Instance as JSON Data -- MetaLinks              628±   947K  
135: ZIP         XBRL Zipped Folder -- 0001140361-24-021683-xbrl      Zip   2.06M  

‘EX-101.LAB’   —   XBRL Labels — tgs-20231231_lab

This Exhibit is an XBRL File.